Conseil d'Etat Court of Cassation Paul Mispelon January 21, 2026 Conseil d'Etat Court of Cassation Paul Mispelon January 21, 2026

Appeal for abuse of authority against the “Cumcum” ruling: appeal dismissed as moot

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CAA and TA Paul Mispelon January 20, 2026 CAA and TA Paul Mispelon January 20, 2026

When the provision of a liability guarantee constitutes an irregular act of management

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Conseil d'Etat Court of Cassation Paul Mispelon January 19, 2026 Conseil d'Etat Court of Cassation Paul Mispelon January 19, 2026

Decisions of the Council of State for the first two weeks of January

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CAA and TA Paul Mispelon January 16, 2026 CAA and TA Paul Mispelon January 16, 2026

The substitution of the legal basis for taxing wages under the BNC system is invalid

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CAA and TA Paul Mispelon January 15, 2026 CAA and TA Paul Mispelon January 15, 2026

No taxation of non-compete compensation for non-residents

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CAA and TA Paul Mispelon January 14, 2026 CAA and TA Paul Mispelon January 14, 2026

Is the forgiveness of a debt that is not tax-deductible subject to taxation?

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CAA and TA Paul Mispelon January 12, 2026 CAA and TA Paul Mispelon January 12, 2026

Whenadministration to label a notary as a real estate speculator

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Constitutional Council Paul Mispelon January 12, 2026 Constitutional Council Paul Mispelon January 12, 2026

Referral of a QPC regarding the tax on share buybacks

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CAA and TA Paul Mispelon January 9, 2026 CAA and TA Paul Mispelon January 9, 2026

How to prosecute a lawyer who has embezzled funds

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CAA and TA Paul Mispelon January 8, 2026 CAA and TA Paul Mispelon January 8, 2026

Systematic trade discounts: beware of tax risks

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CAA and TA Paul Mispelon January 7, 2026 CAA and TA Paul Mispelon January 7, 2026

When a tax inspector claims a tax credit by submitting fake invoices

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CAA and TA Paul Mispelon January 6, 2026 CAA and TA Paul Mispelon January 6, 2026

Transactions and Liability Guarantees: Pay Close Attention to the Wording of the Agreement

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Conseil d'Etat Court of Cassation Paul Mispelon January 5, 2026 Conseil d'Etat Court of Cassation Paul Mispelon January 5, 2026

Decisions of the Council of State from the last two weeks of December

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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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