No results 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 Read more 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 Read more 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 Read more 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 Read more 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 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 July 28, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025 Decisions of the Council of State dated July 25, 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 CAA and TA Paul Mispelon June 4, 2025 CAA and TA Paul Mispelon June 4, 2025 Is a federated state exempt from withholding tax? Read more 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 Read more 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 Read more 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” Read more Paul Mispelon November 12, 2024 Paul Mispelon November 12, 2024 Decisions of the Council of State dated November 8, 2024 Read more 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 Read more 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 Read more 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 Read more 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 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 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 Read more
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 Read more
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 Read more
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 Read more
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 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 July 28, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 28, 2025 Decisions of the Council of State dated July 25, 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
CAA and TA Paul Mispelon June 4, 2025 CAA and TA Paul Mispelon June 4, 2025 Is a federated state exempt from withholding tax? Read more
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 Read more
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 Read more
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” Read more
Paul Mispelon November 12, 2024 Paul Mispelon November 12, 2024 Decisions of the Council of State dated November 8, 2024 Read more
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 Read more
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 Read more
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 Read more
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 Read more