Cogestar 3 — Court overturns denial of natural-gas tax refund claim
Case Cogestar 3 v. Regional Director of Customs and Indirect Duties and Customs Administration Court Court of Cassation, Commercial, Financial
Uncategorized
Tax
Uncategorized
Public Accountant for the Specialized Recovery Unit v. T. — Court of Cassation vacated the judgment rejecting tax-authority claims against a company director
Case Public Accountant Responsible for the Specialized Recovery Unit of [Locality 1] and Director General of Public Finances v. Mr.
Uncategorized
Blue Sky Cruises — Court orders contract-by-contract review of yacht fuel-tax exemption
Case Blue Sky Cruises v. National Directorate of the Customs Coast Guard, Interregional Customs Revenue Collector, and Directorate General of
Uncategorized
OPCI Médicis — Court Upholds 5% Registration Tax on Share Buyback Used for Capital Reduction
Case Société OPCI Médicis v. Director General of Public Finances and Regional Director of Public Finances for Île-de-France Court Court
Uncategorized
Tax Administration v. Mme [O] — Court quashes lower court decision; holds that express mandate, not tacit mandate, required for notary to respond to tax rectification proposal
Case Pourvoi n° D 25-11.097 (Regional Director of Public Finances for Provence-Alpes-Côte-d’Azur and Bouches-du-Rhône Department and Director General of Public
Uncategorized
U heirs v. French Tax Administration — Reversed and remanded; heirs inheriting by representation cannot be taxed on donations their ancestor received
Case U et consorts v. Directeur régional des finances publiques d’Île-de-France Court Court of Cassation, Commercial, Financial and Economic Chamber
Uncategorized
Le Bois dormant v. French Tax Authority — Court of Cassation reverses, requiring court of appeal to examine whether tax authority violated its own doctrine on administrative tolerance
Case Le Bois dormant (SARL) v. Director General of Public Finance Court Court of Cassation, Commercial, Financial and Economic Chamber
Uncategorized
M. [X] v. French Tax Administration — Court of Cassation reverses admissibility dismissal; holds that challenge filed with wrong administrative body is still valid
Case M. [X] v. Centre des Finances Publiques – Trésorerie Hospitalière and Others Court Court of Cassation, Commercial, Financial and
Uncategorized
Semper v. French Tax Authority — Court of Cassation reverses appellate court on prescription period and international judicial assistance treaty for administrative fines
Case Semper v. Direction spécialisée des finances publiques pour l’étranger and Autorité des marchés financiers Court Court of Cassation, Commercial,
Uncategorized
Consorts R v. Directeur régional des finances publiques — Court of Cassation quashes ruling that treated surviving spouse’s matrimonial préciput as part of the taxable estate
Case Consorts R and Others v. Directeur régional des finances publiques de Provence-Alpes-Côte d’Azur et du département des Bouches-du-Rhône Court
Uncategorized
G. & Moulin Neuf v. CGP Gestion & Invest — Court of Cassation quashes prescription ruling, holding that a single year of rental losses does not start the limitations clock on a tax-shelter investment claim
Case M. [F] [G] and Société Moulin Neuf [Localité 1] v. Société CGP Gestion and Société Invest Court Cour de