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 12, 2025 CAA and TA Paul Mispelon September 12, 2025

A tax assessment based on illegal evidence does not necessarily render the proceedings invalid

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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)

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CAA and TA Paul Mispelon September 10, 2025 CAA and TA Paul Mispelon September 10, 2025

Is it in a company's best interest to join the local "Questions pour un champion" club?

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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 8, 2025 CAA and TA Paul Mispelon September 8, 2025

When a letter sent to a lawyer leads to the cancellation of a tax assessment

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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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CAA and TA Paul Mispelon September 4, 2025 CAA and TA Paul Mispelon September 4, 2025

How much does it cost to rent a luxury villa in the South of France?

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

Withholding tax: a somewhat responsible government

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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?

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BOFiP Paul Mispelon September 1, 2025 BOFiP Paul Mispelon September 1, 2025

BOFiP News: Stock Buyback Tax, BSPCE, CIR, and Article 150-0 B ter

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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

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CAA and TA Paul Mispelon August 26, 2025 CAA and TA Paul Mispelon August 26, 2025

Am I eligible for a tax credit for opening my restaurant on a beach in Corsica?

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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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