Image for CGP (Cour de cassation, Général des impôts)

CGP (Cour de cassation, Général des impôts)

The CGP, or Cour de cassation, Général des impôts, refers to France's highest court for tax matters. This court reviews decisions made by lower courts related to tax disputes, ensuring they align with the law. When taxpayers or the government disagree on tax issues, they can appeal to the CGP. Its rulings clarify tax law and set important legal precedents, helping to guide future tax-related cases. Essentially, it plays a crucial role in ensuring fairness and consistency in the application of tax laws in France.