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

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

Section 119-ter of the General Tax Code, place of effective management and beneficial owner

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

Landmark ruling on the classification of equity securities

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

Whenadministration a stay of execution of a judgment in favor of the taxpayer

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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

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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

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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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