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In this week's video we look at Conseil d'Etats decision confirming the Paris Administrative Court decision which has been mentioned by some as on of the 10 most important TP cases of 2022. Besides the TP aspects of the case, the Conseil d'Etat also addresses a seemingly interesting point about the loss of tax loss carry forwards, beyond the statute of limitations.

We discussed the Paris Court decision in this video    • 2021-22 French cases on long term loss mak...  

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Decisions:
Conseil d'Etat https://www.legifrance.gouv.fr/ceta/i...
Paris Admin Appeals Court https://www.legifrance.gouv.fr/ceta/i...