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 March 25, 2026 CAA and TA Paul Mispelon March 25, 2026

Does the amendment to the pre-filled tax return demonstrate deliberate noncompliance?

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CAA and TA Paul Mispelon October 21, 2025 CAA and TA Paul Mispelon October 21, 2025

administration must adhere to the deadline given to the taxpayer, even if the taxpayer does not pick up the registered letter

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

Whenadministration that an employee with a broken tibia would be working and getting paid in cash

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

Financing the purchase of a villa on the French Riviera through Caribbean companies requires thorough documentation

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CAA and TA Paul Mispelon June 27, 2025 CAA and TA Paul Mispelon June 27, 2025

Is child support paid in cash tax-deductible?

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Conseil d'Etat Court of Cassation Paul Mispelon June 19, 2025 Conseil d'Etat Court of Cassation Paul Mispelon June 19, 2025

Decisions of the Council of State dated June 18, 2025

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CAA and TA Paul Mispelon June 2, 2025 CAA and TA Paul Mispelon June 2, 2025

Temporary usufruct of SCI shares: the Administrative Court of Appeal (CAA) disagrees with the Committee on 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 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 June 3, 2024 Conseil d'Etat Court of Cassation Paul Mispelon June 3, 2024

Decisions of the Council of State dated May 31, 2024

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