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

The Paris Administrative Court of Appeal has ruled that the inclusion of dividends in the CVAE tax base for credit institutions is contrary to EU law

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CAA and TA Paul Mispelon December 19, 2025 CAA and TA Paul Mispelon December 19, 2025

Whenadministration to seize six times more than the taxes owed

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

Dutreil: Eligibility for the exemption is determined as of the date of death

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

Decisions of the Council of State dated December 17, 2025

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CAA and TA Paul Mispelon December 17, 2025 CAA and TA Paul Mispelon December 17, 2025

Is a self-employed associate lawyer truly a new type of business?

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

Decisions of the Council of State dated December 15, 2025

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CAA and TA Paul Mispelon December 15, 2025 CAA and TA Paul Mispelon December 15, 2025

Can a tax adjustment to a provision be offset by the retroactive rescission of a debt waiver due to a defect in consent?

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Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 12, 2025

What factors should be considered in determining whether a management decision constitutes an act of mismanagement during the renegotiation of a better fortune clause?

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

Retirement of an expatriate employee: Be aware of the classification of lump-sum retirement benefits

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

Conditions for deducting a provision for a collection of works of art: an example

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CAA and TA Paul Mispelon December 9, 2025 CAA and TA Paul Mispelon December 9, 2025

Section 155A does not apply when the services are performed by an employee

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

Management Package: Case Study

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Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025 Conseil d'Etat Court of Cassation Paul Mispelon December 5, 2025

The off-balance-sheet reversal of expenses not recharged to subsidiaries may sometimes result in withholding tax

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

A Finnish civil service pension fund is not a sovereign state, and the dividends it receives are subject to withholding tax

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

Taxation of an Irrevocable Discretionary Trust: A Case Study

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CAA and TA Paul Mispelon December 2, 2025 CAA and TA Paul Mispelon December 2, 2025

Transfer pricing: a double setback foradministration

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

Whenadministration documents marked "not to be shown to the inspector"

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Publications Paul Mispelon November 28, 2025 Publications Paul Mispelon November 28, 2025

Property taxes and the CFE for business premises: The Constitutional Council paves the way for refunds

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Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025 Conseil d'Etat Court of Cassation Paul Mispelon November 27, 2025

Non-deductibility of the current account deficit within an SCI as a liability of the estate

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

Taxation of Severance Pay: A Case Study

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