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

Section 155A of the General Tax Code and Tax Residency

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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

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

The purchase price of securities acquired through a distribution in kind is equal to the amount of dividends distributed

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

A physical therapist who runs a practice from home cannot, as a general rule, claim meal expenses

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CAA and TA Paul Mispelon October 28, 2025 CAA and TA Paul Mispelon October 28, 2025

Whenadministration grains of rice to turn a restaurant around

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CAA and TA Paul Mispelon October 27, 2025 CAA and TA Paul Mispelon October 27, 2025

Whenadministration to appraise a villa using newspaper clippings

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

The purchase of a demand deposit account receivable at its face value does not constitute an irregular act of management

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CAA and TA Paul Mispelon October 23, 2025 CAA and TA Paul Mispelon October 23, 2025

In general, a landlord of a furnished rental property cannot claim the cost of a visit to a psychologist as a business expense

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

administration must adhere to the deadline given to the taxpayer, even if the taxpayer does not pick up the registered letter

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CAA and TA Paul Mispelon October 20, 2025 CAA and TA Paul Mispelon October 20, 2025

A corrective statement signed by an attorney does indeed interrupt the statute of limitations

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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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CAA and TA Paul Mispelon October 16, 2025 CAA and TA Paul Mispelon October 16, 2025

Whenadministration that an employee with a broken tibia would be working and getting paid in cash

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Publications Paul Mispelon October 15, 2025 Publications Paul Mispelon October 15, 2025

Did the Prime Minister announce a new one-time wealth tax yesterday?

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CAA and TA Paul Mispelon October 14, 2025 CAA and TA Paul Mispelon October 14, 2025

When a letter takes six months to reach theadministration and results in the assessment being invalidated

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Opportunities Paul Mispelon October 13, 2025 Opportunities Paul Mispelon October 13, 2025

Opportunity for a tax refund: payroll and dividend tax

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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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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

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

The requirement for an actual place of business set forth in Article 119 ter overturned by the Nantes Administrative Court of Appeal

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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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