Appeal for abuse of authority against the “Cumcum” ruling: appeal dismissed as moot

On April 17,administration published an administrative ruling in the BOFiP regarding the amendment of Articles 119 bis and 119 bis A of the General Tax Code by the 2025 Finance Act.

An association then filed an appeal on the grounds of abuse of authority seeking the annulment of this BOFiP and also filed a motion for a preliminary injunction to suspend its implementation.

The motion for summary judgment had been denied.

Paragraph 4 of the ruling had been removed from the administrative guidelines in July.

Yesterday, the Conseil d'Etat that the arguments raised by the association led to the conclusion that the association was seeking only the annulment of paragraph 4 of the ruling.

He then argues that the repeal of the paragraph would therefore no longer have any effect going forward.

With regard to past cases, it cites its previous case law, according to which the annulment of a BOFiP does not have retroactive effect (Council of State, Opinion, Section, March 8, 2013, No. 353782, Lebon). The annulment of paragraph 4, if ordered by the court, would therefore have no effect.

The Conseil d'Etat therefore Conseil d'Etat that the association's claims have become moot and that there is no need to rule on its appeal.

EC, 8th and 3rd Chambers, Jan. 20, 2026, No. 505127, unpublished

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