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

Is a statute-barred debt a recoverable unjustified liability?

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

A special Candlemas tradition: how much flour should you use for a pancake?

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CAA and TA Paul Mispelon December 15, 2025 CAA and TA Paul Mispelon December 15, 2025

Can a tax adjustment to a provision be offset by the retroactive rescission of a debt waiver due to a defect in consent?

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CAA and TA Paul Mispelon October 7, 2025 CAA and TA Paul Mispelon October 7, 2025

When a company wrongfully pays for its manager's housing

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CAA and TA Paul Mispelon September 16, 2025 CAA and TA Paul Mispelon September 16, 2025

When wine and art don't mix

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CAA and TA Paul Mispelon September 15, 2025 CAA and TA Paul Mispelon September 15, 2025

Deemed distributed income: simply designating a beneficiary is not sufficient proof

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CAA and TA Paul Mispelon September 10, 2025 CAA and TA Paul Mispelon September 10, 2025

Is it in a company's best interest to join the local "Questions pour un champion" club?

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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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CAA and TA Paul Mispelon August 1, 2025 CAA and TA Paul Mispelon August 1, 2025

Deducting the costs of the reception on your brother’s wedding day might not be a good idea

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CAA and TA Paul Mispelon July 29, 2025 CAA and TA Paul Mispelon July 29, 2025

When a wealth management firm faces a tax reassessment for being too generous

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

When a lunch at the tax inspector’s restaurant turns into a tax audit

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CAA and TA Paul Mispelon July 7, 2025 CAA and TA Paul Mispelon July 7, 2025

The tax audit must not deprive the taxpayer of the right to an oral and adversarial hearing

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CAA and TA Paul Mispelon June 17, 2025 CAA and TA Paul Mispelon June 17, 2025

Ruling on the conditions for applying Article 209 B of the General Tax Code

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CAA and TA Paul Mispelon June 10, 2025 CAA and TA Paul Mispelon June 10, 2025

CIR New Collections: Whenadministration a Rejection

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

Proof that loans obtained through an entity benefiting from a preferential tax regime are standard

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Conseil d'Etat Court of Cassation Paul Mispelon May 20, 2025 Conseil d'Etat Court of Cassation Paul Mispelon May 20, 2025

Decisions of the Council of State dated May 19, 2025

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CAA and TA Paul Mispelon May 15, 2025 CAA and TA Paul Mispelon May 15, 2025

Reason for social security contributions: a fatal clerical error

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