CAA and TA Paul Mispelon October 27, 2026 CAA and TA Paul Mispelon October 27, 2026

Failure to comply with a request not to use a taxpayer's married name does not invalidate the proceedings

Read more

CAA and TA Paul Mispelon October 13, 2026 CAA and TA Paul Mispelon October 13, 2026

It is possible to claim a tax deduction for tickets to PSG games and Roland Garros, provided you have the necessary supporting documents

Read more

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

Lack of proof that a letter was received: Should the judge order an investigative measure?

Read more

Conseil d'Etat Court of Cassation Paul Mispelon October 8, 2026 Conseil d'Etat Court of Cassation Paul Mispelon October 8, 2026

Error ruling out occult activity: new clues?

Read more

CAA and TA Paul Mispelon October 7, 2026 CAA and TA Paul Mispelon October 7, 2026

An accounting adjustment does not mean a tax adjustment

Read more

Publications Paul Mispelon 01/10/2026 Publications Paul Mispelon 01/10/2026

Minor Abuse of Rights: An Initial Opinion from the Abuse of Rights Committee

Read more

CAA and TA Paul Mispelon September 30, 2026 CAA and TA Paul Mispelon September 30, 2026

Enforcement of Penalties: A divisional inspector’s signature alone is not sufficient

Read more

CAA and TA Paul Mispelon September 28, 2026 CAA and TA Paul Mispelon September 28, 2026

Tax Assessment: “A clerical error in your favor”

Read more

CAA and TA Paul Mispelon September 21, 2026 CAA and TA Paul Mispelon September 21, 2026

Is a penalty sufficiently justified when theadministration makes a calculation error?

Read more

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

The commercial nature of a debt waiver implies commercial opportunities

Read more

Publications Paul Mispelon July 23, 2026 Publications Paul Mispelon July 23, 2026

SASU Subject to Income Tax: Is the Appeal Against the Ministerial Response Admissible?

Read more

CAA and TA Paul Mispelon July 17, 2026 CAA and TA Paul Mispelon July 17, 2026

Does the transmission of information to the departmental anti-fraud task force preclude the 10-year statute of limitations?

Read more

CAA and TA Paul Mispelon July 16, 2026 CAA and TA Paul Mispelon July 16, 2026

How much is the paper used to print counterfeit bills worth?

Read more

Publications Paul Mispelon July 10, 2026 Publications Paul Mispelon July 10, 2026

Income Tax Adjustments for SASUs: Is Income Treated as Income Received by a Shareholder?

Read more

CAA and TA Paul Mispelon June 11, 2026 CAA and TA Paul Mispelon June 11, 2026

When an accountant tries to claim his bed and a mobile home as tax deductions

Read more

CAA and TA Paul Mispelon June 5, 2026 CAA and TA Paul Mispelon June 5, 2026

Proving the existence of undisclosed payments requires establishing that the amounts were not properly recorded

Read more

CAA and TA Paul Mispelon June 4, 2026 CAA and TA Paul Mispelon June 4, 2026

Deferral of payment and pledging of real estate investment company (SCI) shares: what’s the catch?

Read more

CAA and TA Paul Mispelon June 3, 2026 CAA and TA Paul Mispelon June 3, 2026

When a Canal+ subscription justifies a tax reassessment

Read more

CAA and TA Paul Mispelon May 27, 2026 CAA and TA Paul Mispelon May 27, 2026

Deferral of payment: Be careful when drafting the guarantee proposal

Read more

Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026

Decisions of the Council of State for the week of April 6–10, 2026

Read more