CAA and TA Paul Mispelon April 29, 2026 CAA and TA Paul Mispelon April 29, 2026

French residents in Monaco: center of economic interests and exemption from social security contributions

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

Valuation of a temporary usufruct: Taking the company’s tax status into account may result in the disallowance of a tax adjustment

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Conseil d'Etat Court of Cassation Paul Mispelon April 27, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 27, 2026

Decisions of the Council of State for the week of April 20–24

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CAA and TA Paul Mispelon April 24, 2026 CAA and TA Paul Mispelon April 24, 2026

Paying an influencer through a foreign company could expose you to a tax audit

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CAA and TA Paul Mispelon April 23, 2026 CAA and TA Paul Mispelon April 23, 2026

When a company’s website and Facebook page support its tax reassessment

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

Earning more money than another taxpayer is not sufficient grounds for a tax reassessment

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Conseil d'Etat Court of Cassation Paul Mispelon April 21, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 21, 2026

When a lunch at the tax inspector’s restaurant turns into a tax audit (Episode 2)

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Conseil d'Etat Court of Cassation Paul Mispelon April 20, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 20, 2026

Decisions of the Council of State (week of April 13–17, 2026)

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CAA and TA Paul Mispelon April 17, 2026 CAA and TA Paul Mispelon April 17, 2026

Summary proceedings for suspension: a ruling in favor of the taxpayer

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CAA and TA Paul Mispelon April 16, 2026 CAA and TA Paul Mispelon April 16, 2026

Exemption from capital gains tax on the sale of a home to purchase a primary residence: pay attention to the dates of purchase and listing

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

Justification of bank loans: a matter of case-by-case decisions?

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CAA and TA Paul Mispelon April 14, 2026 CAA and TA Paul Mispelon April 14, 2026

Whenadministration the reserves set aside for legal fees

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Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026

Decisions of the Council of State for the week of April 6–10, 2026

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Conseil d'Etat Court of Cassation Paul Mispelon April 10, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 10, 2026

Can a limited company that acts in accordance with its non-profit corporate purpose commit an act of improper management?

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CAA and TA Paul Mispelon April 9, 2026 CAA and TA Paul Mispelon April 9, 2026

Are legal fees paid by a foreign company in connection with a dispute over the 3% tax deductible in France?

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CAA and TA Paul Mispelon April 8, 2026 CAA and TA Paul Mispelon April 8, 2026

Inheritance taxes are not deductible upon the liquidation of a trust

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CAA and TA Paul Mispelon April 7, 2026 CAA and TA Paul Mispelon April 7, 2026

Should the cumulative effect of surcharges and penalties for undeclared work result in an adjustment to the 80% penalty?

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Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2026

3% tax: Filing returns nullifies the procedural effect of the undertaking to disclose

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Conseil d'Etat Court of Cassation Paul Mispelon April 2, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 2, 2026

Decisions of the Council of State dated March 30, 2026

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Paul Mispelon April 1, 2026 Paul Mispelon April 1, 2026

[April 1 article] The Constitutional Council strikes down the holding company tax in a case seeking correction of a factual error

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