No results Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Dutreil: Eligibility for the exemption is determined as of the date of death Read more Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Decisions of the Council of State dated December 17, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon December 16, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 16, 2025 Decisions of the Council of State dated December 15, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 What factors should be considered in determining whether a management decision constitutes an act of mismanagement during the renegotiation of a better fortune clause? 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 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 Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025 Decisions of the Council of State dated November 21, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025 Decisions of the Council of State dated November 14, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025 Decisions of the Council of State dated November 12, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon November 6, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 6, 2025 Decisions of the Court of Cassation dated November 5, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon November 3, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 3, 2025 The Council of State clarifies the implementation guidelines for the Charasse amendment Read more 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 Read more 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 Read more Conseil d'Etat Court of Cassation Paul Mispelon October 9, 2025 Conseil d'Etat Court of Cassation Paul Mispelon October 9, 2025 Decisions of the Council of State and the Court of Cassation dated October 8, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon September 29, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 29, 2025 Decisions of the Council of State dated September 26, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Decisions of the Council of State and the Court of Cassation dated September 17, 2025 Read more Conseil d'Etat Court of Cassation Paul Mispelon September 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 17, 2025 The Council of State confirms the application of the €77,700 threshold under the micro-enterprise scheme for bed-and-breakfasts Read more Conseil d'Etat Court of Cassation Paul Mispelon September 11, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 11, 2025 The criminal judge has no jurisdiction to rule on the legality of a search and seizure procedure (L.16 B LPF) 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 Conseil d'Etat Court of Cassation Paul Mispelon July 23, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 23, 2025 Decisions of the Council of State dated July 22, 2025 Read more Most recent posts Older posts 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.
Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Dutreil: Eligibility for the exemption is determined as of the date of death Read more
Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 18, 2025 Decisions of the Council of State dated December 17, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon December 16, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 16, 2025 Decisions of the Council of State dated December 15, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 What factors should be considered in determining whether a management decision constitutes an act of mismanagement during the renegotiation of a better fortune clause? 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
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
Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 24, 2025 Decisions of the Council of State dated November 21, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 17, 2025 Decisions of the Council of State dated November 14, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 13, 2025 Decisions of the Council of State dated November 12, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon November 6, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 6, 2025 Decisions of the Court of Cassation dated November 5, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon November 3, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 3, 2025 The Council of State clarifies the implementation guidelines for the Charasse amendment Read more
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 Read more
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 Read more
Conseil d'Etat Court of Cassation Paul Mispelon October 9, 2025 Conseil d'Etat Court of Cassation Paul Mispelon October 9, 2025 Decisions of the Council of State and the Court of Cassation dated October 8, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon September 29, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 29, 2025 Decisions of the Council of State dated September 26, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 18, 2025 Decisions of the Council of State and the Court of Cassation dated September 17, 2025 Read more
Conseil d'Etat Court of Cassation Paul Mispelon September 17, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 17, 2025 The Council of State confirms the application of the €77,700 threshold under the micro-enterprise scheme for bed-and-breakfasts Read more
Conseil d'Etat Court of Cassation Paul Mispelon September 11, 2025 Conseil d'Etat Court of Cassation Paul Mispelon September 11, 2025 The criminal judge has no jurisdiction to rule on the legality of a search and seizure procedure (L.16 B LPF) 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
Conseil d'Etat Court of Cassation Paul Mispelon July 23, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 23, 2025 Decisions of the Council of State dated July 22, 2025 Read more