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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
La proposition de rectification
The reassessment notice
Claim and payment deferral
Contact
English
Dossier : The firm
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Our services
The team
Newsletter
72-hour quote
News
Dossier : FAQ
Back
Individual tax audits
Tax audit of a business or a company
The reassessment proposal
The reassessment notice
Claim and payment deferral
Contact
English
Back
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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 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 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 March 3, 2026 CAA and TA Paul Mispelon March 3, 2026

Failure to bill a Brazilian subsidiary and improper management practice

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CAA and TA Paul Mispelon February 18, 2026 CAA and TA Paul Mispelon February 18, 2026

Certified Public Accountants and Client Acquisition: Be Mindful of Clients Acquired After the Contract Is Signed

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

Is the failure to pass on restructuring costs to group companies an irregular management practice?

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

When the provision of a liability guarantee constitutes an irregular act of management

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

Systematic trade discounts: beware of tax risks

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Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025

What factors should be considered in determining whether a management decision constitutes an act of mismanagement during the renegotiation of a better fortune clause?

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CAA and TA Paul Mispelon October 24, 2025 CAA and TA Paul Mispelon October 24, 2025

The purchase of a demand deposit account receivable at its face value does not constitute an irregular act of management

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CAA and TA Paul Mispelon August 5, 2025 CAA and TA Paul Mispelon August 5, 2025

The amount paid in recognition of a person’s “benefactor status” when a business is established is not tax-deductible

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Paul Mispelon July 3, 2025 Paul Mispelon July 3, 2025

Decisions of the Council of State dated July 2, 2025

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CAA and TA Paul Mispelon April 28, 2025 CAA and TA Paul Mispelon April 28, 2025

Membership in the Confrérie de la Tête de Veau is not a tax-deductible expense for an architect

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CAA and TA Paul Mispelon March 25, 2025 CAA and TA Paul Mispelon March 25, 2025

Giving gifts to employees can sometimes be costly from a tax perspective

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Paul Mispelon March 13, 2025 Paul Mispelon March 13, 2025

Decisions of the Council of State dated March 12, 2025

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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