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Mispelon | Attorney
Mispelon | Attorney
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Mispelon | Attorney
Mispelon | Attorney
Our services
The team
Newsletter
72-hour quote
News
Individual tax audits
Tax audit of a business or a company
The reassessment proposal
The reassessment notice
Claim and payment deferral
Contact
English
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Our services
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Individual tax audits
Tax audit of a business or a company
The reassessment proposal
The reassessment notice
Claim and payment deferral
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English
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CAA and TA Paul Mispelon February 2, 2026 CAA and TA Paul Mispelon February 2, 2026

A restrictive interpretation of Article 119 ter: confirmation and clarification by the Paris Administrative Court of Appeal

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CAA and TA Paul Mispelon November 12, 2025 CAA and TA Paul Mispelon November 12, 2025

Section 119-ter of the General Tax Code, place of effective management and beneficial owner

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CAA and TA Paul Mispelon October 8, 2025 CAA and TA Paul Mispelon October 8, 2025

The requirement for an actual place of business set forth in Article 119 ter overturned by the Nantes Administrative Court of Appeal

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Paul Mispelon November 12, 2024 Paul Mispelon November 12, 2024

Decisions of the Council of State dated November 8, 2024

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Attorney specialized in French tax audit and French tax litigation | French corporate tax audit | French individual tax audit | French inheritance tax audit | French IFI tax audit | French tax litigation | French tax adjustment