Appeal for abuse of authority against the “Cumcum” ruling: a decision expected before the end of the year

On April 17,administration issued an official ruling regarding the amendments to Articles 119 bis and 119 bis A of the General Tax Code made by the latest Finance Act.

An association recently filed an appeal on the grounds of abuse of authority seeking to have this ruling overturned.

In conjunction with this appeal, the association also filed a motion for a preliminary injunction with the Council of State, arguing that there was an urgent need to suspend the enforcement of the tax ruling. It argued that this urgency stemmed from the fact that the application of the ruling could“result in permanent losses of tax revenue for the State and thus harm public finances and the interests of the fight against tax fraud that it seeks to defend.”

In its motion for summary judgment, the association also requested:

• to grant him provisional legal aid;

• to order the Minister […], within fifteen days of the service of the order to be issued and subject to a penalty of 1,000 euros per day of delay, first, to issue a new directive in accordance with the law, and second, to send the affected taxpayers a reassessment proposal their tax return in accordance with the law.

However, in a ruling issued last Thursday, the Council of State determined that the requirement of urgency had not been met. It stated that the Council of State is expected to rule on the validity of the ruling“no later than during the last quarter of the year.”

The motion for a preliminary injunction is therefore denied.

EC, Summary Proceedings, June 26, 2025, No. 505128, unpublished

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