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Mispelon | Attorney
Mispelon | Attorney
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Mispelon | Attorney
Mispelon | Attorney
Our services
The team
Newsletter
72-hour quote
News
Individual tax audits
Tax audit of a business or a company
The reassessment proposal
The reassessment notice
Claim and payment deferral
Contact
English
Dossier : The firm
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Our services
The team
Newsletter
72-hour quote
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Dossier : FAQ
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Individual tax audits
Tax audit of a business or a company
The reassessment proposal
The reassessment notice
Claim and payment deferral
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English
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CAA and TA Paul Mispelon April 24, 2026 CAA and TA Paul Mispelon April 24, 2026

Paying an influencer through a foreign company could expose you to a tax audit

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Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026

Deadline for claiming withholding tax refunds: the Council of State calls for standardization

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CAA and TA Paul Mispelon February 2, 2026 CAA and TA Paul Mispelon February 2, 2026

A restrictive interpretation of Article 119 ter: confirmation and clarification by the Paris Administrative Court of Appeal

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Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025

The off-balance-sheet reversal of expenses not recharged to subsidiaries may sometimes result in withholding tax

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CAA and TA Paul Mispelon December 4, 2025 CAA and TA Paul Mispelon December 4, 2025

A Finnish civil service pension fund is not a sovereign state, and the dividends it receives are subject to withholding tax

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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

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Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025

Decisions of the Council of State dated July 25, 2025

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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

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CAA and TA Paul Mispelon June 4, 2025 CAA and TA Paul Mispelon June 4, 2025

Is a federated state exempt from withholding tax?

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BOFiP Paul Mispelon April 22, 2025 BOFiP Paul Mispelon April 22, 2025

Ruling regarding the amendment of Articles 119 bis and 119 bis A of the General Tax Code by the Finance Act

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

Judgments reported by the Montreuil Administrative Court in the area of international taxation

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Paul Mispelon January 31, 2025 Paul Mispelon January 31, 2025

Opinion of the Council of State on the amendments proposed by the draft finance bill regarding “Cumcums”

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Paul Mispelon November 12, 2024 Paul Mispelon November 12, 2024

Decisions of the Council of State dated November 8, 2024

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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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Conseil d'Etat Court of Cassation Paul Mispelon February 19, 2024 Conseil d'Etat Court of Cassation Paul Mispelon February 19, 2024

Decisions of the Council of State dated February 16, 2024

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Conseil d'Etat Court of Cassation Paul Mispelon February 6, 2024 Conseil d'Etat Court of Cassation Paul Mispelon February 6, 2024

Decisions of the Council of State dated February 5, 2024

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Conseil d'Etat Court of Cassation Paul Mispelon December 11, 2023 Conseil d'Etat Court of Cassation Paul Mispelon December 11, 2023

Decisions of the Council of State dated December 8, 2023

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Attorney specialized in French tax audit and French tax litigation | French corporate tax audit | French individual tax audit | French inheritance tax audit | French IFI tax audit | French tax litigation | French tax adjustment