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

A tax assessment based on illegal evidence does not necessarily render the proceedings invalid

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

The payment of a cash adjustment to compensate for the inability to distribute dividends does not constitute an abuse of rights

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

A purported conviction for tax fraud cannot serve as grounds for denying an appeal to a higher authority

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CAA and TA Paul Mispelon May 26, 2025 CAA and TA Paul Mispelon May 26, 2025

Exemption from Severance Pay and the Importance of Drafting the Settlement Agreement

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

Landmark ruling on trusts

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

No late payment interest in cases of penalties for willful default, even if such penalties are waived

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Conseil d'Etat Court of Cassation Paul Mispelon April 16, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 16, 2025

Decisions of the Council of State dated April 15, 2025

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

Capital gains on real estate held by a deceased non-resident: Pay attention to the recipient of the reassessment proposal

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Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2025

Decisions of the Court of Cassation and the Council of State dated April 2, 2025

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Conseil d'Etat Court of Cassation Paul Mispelon April 2, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 2, 2025

Case-specific decision by the Council of State regarding the presiding judge

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

VAT and the hotel industry tax regime: sometimes it’s the intention that counts

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CAA and TA Paul Mispelon March 31, 2025 CAA and TA Paul Mispelon March 31, 2025

An option to defer taxation on a capital gain, even if irregular, is enforceable against the taxpayer

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

Tax audit of real estate capital gains: Be sure to keep receipts for renovation work!

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Conseil d'Etat Court of Cassation Paul Mispelon March 26, 2025 Conseil d'Etat Court of Cassation Paul Mispelon March 26, 2025

Ruling by the Court of Cassation on the material element of tax fraud

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

Embezzlement is not considered a hidden activity for tax purposes

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Publications Paul Mispelon March 20, 2025 Publications Paul Mispelon March 20, 2025

Commentary on articles regarding tax litigation under the Finance Act in the Tax Law Review

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CAA and TA Paul Mispelon March 19, 2025 CAA and TA Paul Mispelon March 19, 2025

Capital gains on a primary residence: when the taxpayer’s defense falls apart

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Conseil d'Etat Court of Cassation Paul Mispelon March 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon March 17, 2025

Decisions of the Council of State dated March 14, 2025

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