No results CAA and TA Paul Mispelon March 12, 2026 CAA and TA Paul Mispelon March 12, 2026 Real Estate Investment Companies (SCI) Taxed at the Individual Level and Registered Address: Be Aware of Corporate Income Tax Read more Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Non-deductibility of the current account deficit within an SCI as a liability of the estate Read more CAA and TA Paul Mispelon November 5, 2025 CAA and TA Paul Mispelon November 5, 2025 When theadministration rationaleadministration appraising a luxury cottage melts away like snow in the sun Read more CAA and TA Paul Mispelon September 2, 2025 CAA and TA Paul Mispelon September 2, 2025 At what point does one become a real estate investor for tax purposes? Read more 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 Read more CAA and TA Paul Mispelon July 31, 2025 CAA and TA Paul Mispelon July 31, 2025 The fact that a building remains vacant does not automatically result in a tax reassessment Read more Conseil d'Etat Court of Cassation Paul Mispelon July 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 17, 2025 There are limits to the cumulative discounts used to value SCI shares Read more CAA and TA Paul Mispelon July 9, 2025 CAA and TA Paul Mispelon July 9, 2025 The value of SCI shares does not always increase in line with the value of the asset held on the date of sale Read more CAA and TA Paul Mispelon June 5, 2025 CAA and TA Paul Mispelon June 5, 2025 What rent should be charged for a villa with an exceptional view of the Gulf of Saint-Tropez? Read more 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 Read more CAA and TA Paul Mispelon April 29, 2025 CAA and TA Paul Mispelon April 29, 2025 Tax Summary Proceedings: Clarifications on Valid Security in Cases of Payment Deferral Read more CAA and TA Paul Mispelon April 18, 2025 CAA and TA Paul Mispelon April 18, 2025 Depression, CESDH, and opposition to tax audits Read more Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Ruling by the Court of Cassation on SCI entities and the Franco-Luxembourg tax treaty Read more Paul Mispelon February 28, 2025 Paul Mispelon February 28, 2025 Ruling by the Bordeaux Administrative Court of Appeal regarding a dealer agreement Read more Paul Mispelon February 11, 2025 Paul Mispelon February 11, 2025 Ruling by the Nantes Administrative Court of Appeal on tax avoidance schemes in overseas territories involving real estate investment companies (SCIs) Read more Conseil d'Etat Court of Cassation Paul Mispelon May 13, 2024 Conseil d'Etat Court of Cassation Paul Mispelon May 13, 2024 Decisions of the Court of Cassation dated May 10, 2024 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 March 12, 2026 CAA and TA Paul Mispelon March 12, 2026 Real Estate Investment Companies (SCI) Taxed at the Individual Level and Registered Address: Be Aware of Corporate Income Tax Read more
Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Non-deductibility of the current account deficit within an SCI as a liability of the estate Read more
CAA and TA Paul Mispelon November 5, 2025 CAA and TA Paul Mispelon November 5, 2025 When theadministration rationaleadministration appraising a luxury cottage melts away like snow in the sun Read more
CAA and TA Paul Mispelon September 2, 2025 CAA and TA Paul Mispelon September 2, 2025 At what point does one become a real estate investor for tax purposes? Read more
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 Read more
CAA and TA Paul Mispelon July 31, 2025 CAA and TA Paul Mispelon July 31, 2025 The fact that a building remains vacant does not automatically result in a tax reassessment Read more
Conseil d'Etat Court of Cassation Paul Mispelon July 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 17, 2025 There are limits to the cumulative discounts used to value SCI shares Read more
CAA and TA Paul Mispelon July 9, 2025 CAA and TA Paul Mispelon July 9, 2025 The value of SCI shares does not always increase in line with the value of the asset held on the date of sale Read more
CAA and TA Paul Mispelon June 5, 2025 CAA and TA Paul Mispelon June 5, 2025 What rent should be charged for a villa with an exceptional view of the Gulf of Saint-Tropez? Read more
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 Read more
CAA and TA Paul Mispelon April 29, 2025 CAA and TA Paul Mispelon April 29, 2025 Tax Summary Proceedings: Clarifications on Valid Security in Cases of Payment Deferral Read more
CAA and TA Paul Mispelon April 18, 2025 CAA and TA Paul Mispelon April 18, 2025 Depression, CESDH, and opposition to tax audits Read more
Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Conseil d'Etat Court of Cassation Paul Mispelon April 8, 2025 Ruling by the Court of Cassation on SCI entities and the Franco-Luxembourg tax treaty Read more
Paul Mispelon February 28, 2025 Paul Mispelon February 28, 2025 Ruling by the Bordeaux Administrative Court of Appeal regarding a dealer agreement Read more
Paul Mispelon February 11, 2025 Paul Mispelon February 11, 2025 Ruling by the Nantes Administrative Court of Appeal on tax avoidance schemes in overseas territories involving real estate investment companies (SCIs) Read more
Conseil d'Etat Court of Cassation Paul Mispelon May 13, 2024 Conseil d'Etat Court of Cassation Paul Mispelon May 13, 2024 Decisions of the Court of Cassation dated May 10, 2024 Read more