Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026

Refusal to refer the QPC regarding the right to access bank account information: a non-event?

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CAA and TA Paul Mispelon June 11, 2026 CAA and TA Paul Mispelon June 11, 2026

When an accountant tries to claim his bed and a mobile home as tax deductions

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CAA and TA Paul Mispelon June 10, 2026 CAA and TA Paul Mispelon June 10, 2026

Avoiding the payment of employee profit-sharing may sometimes help avoid a finding of improper management

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Constitutional Council Paul Mispelon June 9, 2026 Constitutional Council Paul Mispelon June 9, 2026

Is Article L.262 of the Finance Act Unconstitutional? Is Tax Solidarity at Risk?

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Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 8, 2026 Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 8, 2026

Tax rulings by the Supreme Courts during the week of June 1–5, 2026

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CAA and TA Paul Mispelon June 5, 2026 CAA and TA Paul Mispelon June 5, 2026

Proving the existence of undisclosed payments requires establishing that the amounts were not properly recorded

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CAA and TA Paul Mispelon June 4, 2026 CAA and TA Paul Mispelon June 4, 2026

Deferral of payment and pledging of real estate investment company (SCI) shares: what’s the catch?

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CAA and TA Paul Mispelon June 3, 2026 CAA and TA Paul Mispelon June 3, 2026

When a Canal+ subscription justifies a tax reassessment

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CAA and TA Paul Mispelon June 2, 2026 CAA and TA Paul Mispelon June 2, 2026

Is bowling a sport or a recreational activity like axe throwing?

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Conseil d'Etat Court of Cassation Paul Mispelon June 1, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 1, 2026

Decisions of the Court of Cassation published from May 25 to 29, 2026

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Conseil d'Etat Court of Cassation Paul Mispelon May 29, 2026 Conseil d'Etat Court of Cassation Paul Mispelon May 29, 2026

Which assets of a trust are subject to wealth tax?

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CAA and TA Paul Mispelon May 28, 2026 CAA and TA Paul Mispelon May 28, 2026

Stylist, withholding tax, and the Franco-Israeli tax treaty

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CAA and TA Paul Mispelon May 27, 2026 CAA and TA Paul Mispelon May 27, 2026

Deferral of payment: Be careful when drafting the guarantee proposal

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CAA and TA Paul Mispelon May 26, 2026 CAA and TA Paul Mispelon May 26, 2026

ECHR and the right to access bank account information: still no request for an opinion

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CAA and TA Paul Mispelon May 22, 2026 CAA and TA Paul Mispelon May 22, 2026

Whenadministration a capital gain on real estate and send the bill to the wrong taxpayer

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CAA and TA Paul Mispelon May 21, 2026 CAA and TA Paul Mispelon May 21, 2026

Whenadministration to disregard an acknowledgment of receipt because a lawyer is involved in numerous cases in which the government has lost correspondence

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CAA and TA Paul Mispelon May 20, 2026 CAA and TA Paul Mispelon May 20, 2026

Canadministration deny an appeal to a higher authority on the grounds that it would constitute an obstruction of a tax audit?

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CAA and TA Paul Mispelon May 19, 2026 CAA and TA Paul Mispelon May 19, 2026

When a notary claims a club membership for dining at Chez Castel, family trips, and the costs of a reception held the day after his wedding

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Conseil d'Etat Court of Cassation Paul Mispelon May 18, 2026 Conseil d'Etat Court of Cassation Paul Mispelon May 18, 2026

Decisions of the Council of State and the Court of Cassation from May 11 to 15, 2026

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CAA and TA Paul Mispelon May 15, 2026 CAA and TA Paul Mispelon May 15, 2026

A simple Andorran tax residency certificate has no legal effect

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