BOFiP Paul Mispelon August 8, 2025 BOFiP Paul Mispelon August 8, 2025

Publication of the BOFiP regarding the special corporate income tax surcharge

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

The payment of a cash adjustment to compensate for the inability to distribute dividends does not constitute an abuse of rights

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CAA and TA Paul Mispelon August 6, 2025 CAA and TA Paul Mispelon August 6, 2025

A lawyer who withdraws from a law partnership is taxable in the year of withdrawal on the amounts paid by the partnership

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

The amount paid in recognition of a person’s “benefactor status” when a business is established is not tax-deductible

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CJEU and ECHR Paul Mispelon August 4, 2025 CJEU and ECHR Paul Mispelon August 4, 2025

The CJEU clarifies the limits on the taxation of dividends under taxes other than corporate income tax

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CAA and TA Paul Mispelon August 1, 2025 CAA and TA Paul Mispelon August 1, 2025

Deducting the costs of the reception on your brother’s wedding day might not be a good idea

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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

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CAA and TA Paul Mispelon July 30, 2025 CAA and TA Paul Mispelon July 30, 2025

Can a tax inspector post racist comments on social media?

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CAA and TA Paul Mispelon July 29, 2025 CAA and TA Paul Mispelon July 29, 2025

When a wealth management firm faces a tax reassessment for being too generous

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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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BOFiP Paul Mispelon July 25, 2025 BOFiP Paul Mispelon July 25, 2025

BOFiP News: Manpack and Article 119 bis A

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CAA and TA Paul Mispelon July 24, 2025 CAA and TA Paul Mispelon July 24, 2025

When a lunch at the tax inspector’s restaurant turns into a tax audit

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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

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CAA and TA Paul Mispelon July 22, 2025 CAA and TA Paul Mispelon July 22, 2025

A lawyer who volunteers his time may well be liable for taxes

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CAA and TA Paul Mispelon July 21, 2025 CAA and TA Paul Mispelon July 21, 2025

When a company gets caught up in the deadlines for obtaining a VAT credit refund

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Conseil d'Etat Court of Cassation Paul Mispelon July 18, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 18, 2025

When a jockey isn't very strict about his tax returns

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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

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Conseil d'Etat Court of Cassation Paul Mispelon July 16, 2025 Conseil d'Etat Court of Cassation Paul Mispelon July 16, 2025

Decisions of the Council of State dated July 15, 2025

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

A lawyer whose fees have been adjusted through the ex officio assessment procedure is not entitled to a hearing before the departmental commission

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CAA and TA Paul Mispelon July 11, 2025 CAA and TA Paul Mispelon July 11, 2025

When a loan-for-use agreement does indeed exempt the lawyer from capital gains tax on his client base

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