In three judgments dated 30 December 2011, the "Conseil d'Etat" (Council of State) has admitted that the election, by a partnership, for the corporate income tax regime expressly stated in the declaration filed with the "centre de formalités des entreprises" (business formalities center) is binding for the French tax authorities (CE 30 December 2011 n°342566, n°342567 et n°342568). The French tax authorities have included in their comments the jurisprudence of the "Conseil d'Etat" (BOI-IS-CHAMP-40-20130307 of 7 March 2013 n°135). Thus, the taxpayer has the choice between filing an election notice to the relevant "centre des impôts" (French tax office) or to the "centre de formalités des entreprises" (in this case, the box provided for the election for corporate income tax regime on the registration form presented to the "centre de formalités des entreprises" must be checked without ambiguity).