Decisions of the Council of State dated July 23, 2024

Yesterday, the Council of State issued several rulings on tax matters, including:

- the rules governing the application of the capital gains tax deduction upon retirement and, if the conditions for claiming this deduction are not met, the possibility of claiming deductions based on the length of ownership: CE, 8th and 3rd Ch., July 23, 2024, No. 489305, Cited in the tables

- VAT and composite transactions under a REP: the ruling provides clarification without overturning the REP: Council of State, 8th and 3rd Chambers, July 23, 2024, No. 488974, Unpublished 

- Abuse of rights, in which it notes that whenadministration any act, it cannot claim that an abuse of rights has occurred: Council of State, 8th and 3rd Chambers, July 23, 2024, No. 481894, Unpublished

- the absence of intent to evade tax, as evidenced in a specific case by the fact that the failure to report was not repeated: Council of State, 8th Chamber, July 23, 2024, No. 489235, Unpublished