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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
News
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
Contact
English
Back
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Conseil d'Etat Court of Cassation Paul Mispelon March 23, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 23, 2026

Decisions of the Council of State dated March 13 and 17, 2026

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

Capital Reduction and Abuse of Rights: A Setback foradministration

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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 3, 2025 CAA and TA Paul Mispelon December 3, 2025

Taxation of an Irrevocable Discretionary Trust: A Case Study

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CAA and TA Paul Mispelon October 31, 2025 CAA and TA Paul Mispelon October 31, 2025

Can an unintentional accounting error still result in deemed distributed income?

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Conseil d'Etat Court of Cassation Paul Mispelon October 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon October 17, 2025

Decisions of the State Council on October 15 and 16, 2025

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Conseil d'Etat Court of Cassation Paul Mispelon October 10, 2025 Conseil d'Etat Court of Cassation Paul Mispelon October 10, 2025

No deemed distribution of income in the case of a sale at a reduced price accompanied by a seller’s credit

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CAA and TA Paul Mispelon October 7, 2025 CAA and TA Paul Mispelon October 7, 2025

When a company wrongfully pays for its manager's housing

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CAA and TA Paul Mispelon September 15, 2025 CAA and TA Paul Mispelon September 15, 2025

Deemed distributed income: simply designating a beneficiary is not sufficient proof

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CAA and TA Paul Mispelon September 9, 2025 CAA and TA Paul Mispelon September 9, 2025

The 25% surcharge on deemed distributed income applies to the recipient only in the event of a tax reassessment of the corporation

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CAA and TA Paul Mispelon September 5, 2025 CAA and TA Paul Mispelon September 5, 2025

Encouraging an employee to continue his or her efforts to turn a company around justifies the undervaluation of the securities

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Paul Mispelon July 3, 2025 Paul Mispelon July 3, 2025

Decisions of the Council of State dated July 2, 2025

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Conseil d'Etat Court of Cassation Paul Mispelon April 15, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 15, 2025

Granting of an appeal regarding the 25% surcharge for failure to hold an annual general meeting in cases of engaging in a hidden business activity

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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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Paul Mispelon November 25, 2024 Paul Mispelon November 25, 2024

Decisions of the Council of State dated November 24, 2024

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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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Paul Mispelon July 22, 2024 Paul Mispelon July 22, 2024

Decisions of the Council of State dated July 19, 2024

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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