No results Publications Paul Mispelon November 25, 2025 Publications Paul Mispelon November 25, 2025 Will the reassessment of the rental value of 7 million homes be carried out through an irregular procedure? 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 CAA and TA Paul Mispelon November 21, 2025 CAA and TA Paul Mispelon November 21, 2025 A ruling that grants an unlawful exemption is not a decision that creates law Read more CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025 Whenadministration a tax assessment against a delinquent taxpayer Read more CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025 The absence of business dealings with subsidiaries does not allow one to presume that the waiver of a debt is of a financial nature 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 CAA and TA Paul Mispelon November 14, 2025 CAA and TA Paul Mispelon November 14, 2025 Tax Residency in Dubai: A Case Study 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 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 Read more CAA and TA Paul Mispelon November 10, 2025 CAA and TA Paul Mispelon November 10, 2025 Landmark ruling on the classification of equity securities Read more 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 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 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 Read more 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 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 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? Read more 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 Read more 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 Read more 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 Read more CAA and TA Paul Mispelon October 27, 2025 CAA and TA Paul Mispelon October 27, 2025 Whenadministration to appraise a villa using newspaper clippings 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.
Publications Paul Mispelon November 25, 2025 Publications Paul Mispelon November 25, 2025 Will the reassessment of the rental value of 7 million homes be carried out through an irregular procedure? 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
CAA and TA Paul Mispelon November 21, 2025 CAA and TA Paul Mispelon November 21, 2025 A ruling that grants an unlawful exemption is not a decision that creates law Read more
CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025 Whenadministration a tax assessment against a delinquent taxpayer Read more
CAA and TA Paul Mispelon November 19, 2025 CAA and TA Paul Mispelon November 19, 2025 The absence of business dealings with subsidiaries does not allow one to presume that the waiver of a debt is of a financial nature 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
CAA and TA Paul Mispelon November 14, 2025 CAA and TA Paul Mispelon November 14, 2025 Tax Residency in Dubai: A Case Study 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
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 Read more
CAA and TA Paul Mispelon November 10, 2025 CAA and TA Paul Mispelon November 10, 2025 Landmark ruling on the classification of equity securities Read more
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 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
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 Read more
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 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
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? Read more
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 Read more
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 Read more
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 Read more
CAA and TA Paul Mispelon October 27, 2025 CAA and TA Paul Mispelon October 27, 2025 Whenadministration to appraise a villa using newspaper clippings Read more