As the end of the year approaches, here is an indicative and non-exhaustive list of ongoing disputes that could warrant filing a claim before December 31:
For companies that pay payroll tax, if they receive dividends from European subsidiaries, the French Tax Court ( Conseil d'Etat ) referred a question to the CJEU this summer regarding how these dividends should be taken into account in the tax liability report (link for more details; CE, 9th and 10th Chambers, July 7, 2026, No. 508049, unpublished). The question of whether a potentially favorable ruling might be extended to companies receiving dividends from other subsidiaries could also arise.
For companies that have paid the tax on share buybacks (officially known as the “tax on capital reductions resulting from certain securities buyback transactions”), the Conseil d'Etat , once again, referred a preliminary ruling to the CJEU this summer (CE, 8th and 3rd Chambers, July 6, 2026, No. 508944, unpublished). However, the deadline for filing a claim expires on December 31 of the second year following payment; therefore, the first deadlines for filing claims are not expected to expire until next year.
- For companies paying the CFE or property taxes on their business premises, as part of the rental value reassessment, the French Tax Authority (administration ) incorrectly applied the floor mechanism. Refunds of these taxes may therefore be obtained. While the standard filing deadlines would normally only allow for refunds for the year 2025, the firm has secured tax relief extending beyond the years covered by the standard filing deadlines.
This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.