A lawyer who volunteers his or her time should not be subject to taxation

We had noted the rulings of the trial judges, who had found that a lawyer who had provided pro bono services and reported those services as in-kind donations had been assessed byadministration .

The court, like the trial judges, found that these donations—the amount of which had been calculated based on hours worked—constituted fees that the attorney had necessarily received. She should therefore have been taxed on those fees.

However, in a decision dated July 22, the Conseil d'Etat overturned the ruling of the Administrative Court of Appeals.

It clearly states that, with regard to non-commercial income,“the value of services provided free of charge as part of a pro bono activity cannot be considered revenue to be included in the calculation of non-commercial income derived from the practice of a liberal profession.”

The case is remanded to the Administrative Court of Appeals.

CE, Chapters 9 and 10, July 22, 2026, No. 508339, Lebon T.

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