No results CAA and TA Paul Mispelon December 22, 2025 CAA and TA Paul Mispelon December 22, 2025 The Paris Administrative Court of Appeal has ruled that the inclusion of dividends in the CVAE tax base for credit institutions is contrary to EU law Read more Opportunities Paul Mispelon October 13, 2025 Opportunities Paul Mispelon October 13, 2025 Opportunity for a tax refund: payroll and dividend tax Read more 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 Read more Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Decisions of the Council of State and the Court of Cassation dated September 17, 2025 Read more CAA and TA Paul Mispelon September 3, 2025 CAA and TA Paul Mispelon September 3, 2025 Withholding tax: a somewhat responsible government Read more CJEU and ECHR Paul Mispelon August 4, 2025 CJEU and ECHR Paul Mispelon August 4, 2025 The CJEU clarifies the limits on the taxation of dividends under taxes other than corporate income tax Read more Paul Mispelon July 3, 2025 Paul Mispelon July 3, 2025 Decisions of the Council of State dated July 2, 2025 Read more CAA and TA Paul Mispelon July 1, 2025 CAA and TA Paul Mispelon July 1, 2025 Article 182 B of the General Tax Code violates the freedom to provide services, provided that such a violation can be proven Read more 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 Read more Conseil d'Etat Court of Cassation Paul Mispelon May 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon May 12, 2025 Decisions of the Council of State dated May 9, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon May 9, 2025 Conseil d'Etat Court of Cassation Paul Mispelon May 9, 2025 Decisions of the Council of State dated May 7, 2025 Read more Paul Mispelon February 6, 2025 Paul Mispelon February 6, 2025 Decisions of the Council of State dated February 5, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon May 31, 2024 Conseil d'Etat Court of Cassation Paul Mispelon May 31, 2024 Decision of the Council of State dated May 31, 2024, regarding Section 244 bis B Read more Publications Paul Mispelon January 12, 2024 Publications Paul Mispelon January 12, 2024 LMNP and non-residents: Does French law conflict with European law? Read more Take advantage of the firm's intelligence Sign up with your e-mail address to receive the latest tax case law updates from the firm (in French). E-mail address Sign up Thank you for registering. You should receive an e-mail confirming your registration. Don't hesitate to check your spam folder if this isn't the case.
CAA and TA Paul Mispelon December 22, 2025 CAA and TA Paul Mispelon December 22, 2025 The Paris Administrative Court of Appeal has ruled that the inclusion of dividends in the CVAE tax base for credit institutions is contrary to EU law Read more
Opportunities Paul Mispelon October 13, 2025 Opportunities Paul Mispelon October 13, 2025 Opportunity for a tax refund: payroll and dividend tax Read more
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 Read more
Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Decisions of the Council of State and the Court of Cassation dated September 17, 2025 Read more
CAA and TA Paul Mispelon September 3, 2025 CAA and TA Paul Mispelon September 3, 2025 Withholding tax: a somewhat responsible government Read more
CJEU and ECHR Paul Mispelon August 4, 2025 CJEU and ECHR Paul Mispelon August 4, 2025 The CJEU clarifies the limits on the taxation of dividends under taxes other than corporate income tax Read more
Paul Mispelon July 3, 2025 Paul Mispelon July 3, 2025 Decisions of the Council of State dated July 2, 2025 Read more
CAA and TA Paul Mispelon July 1, 2025 CAA and TA Paul Mispelon July 1, 2025 Article 182 B of the General Tax Code violates the freedom to provide services, provided that such a violation can be proven Read more
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 Read more
Conseil d'Etat Court of Cassation Paul Mispelon May 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon May 12, 2025 Decisions of the Council of State dated May 9, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon May 9, 2025 Conseil d'Etat Court of Cassation Paul Mispelon May 9, 2025 Decisions of the Council of State dated May 7, 2025 Read more
Paul Mispelon February 6, 2025 Paul Mispelon February 6, 2025 Decisions of the Council of State dated February 5, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon May 31, 2024 Conseil d'Etat Court of Cassation Paul Mispelon May 31, 2024 Decision of the Council of State dated May 31, 2024, regarding Section 244 bis B Read more
Publications Paul Mispelon January 12, 2024 Publications Paul Mispelon January 12, 2024 LMNP and non-residents: Does French law conflict with European law? Read more