CAA and TA Paul Mispelon February 10, 2026 CAA and TA Paul Mispelon February 10, 2026

Is a statute-barred debt a recoverable unjustified liability?

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

A special Candlemas tradition: how much flour should you use for a pancake?

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Conseil d'Etat Court of Cassation Paul Mispelon February 6, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 6, 2026

Trusts, Tax Evasion, and Damages for the Government

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CAA and TA Paul Mispelon February 5, 2026 CAA and TA Paul Mispelon February 5, 2026

Can a discrepancy in an inspector’s signature invalidate a tax assessment?

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CAA and TA Paul Mispelon February 4, 2026 CAA and TA Paul Mispelon February 4, 2026

Can changing the exercise date constitute an abuse of rights?

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CAA and TA Paul Mispelon February 3, 2026 CAA and TA Paul Mispelon February 3, 2026

Tax Deductibility of Sponsorship Expenses: Sometimes Size Matters

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CAA and TA Paul Mispelon February 2, 2026 CAA and TA Paul Mispelon February 2, 2026

A restrictive interpretation of Article 119 ter: confirmation and clarification by the Paris Administrative Court of Appeal

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CAA and TA Paul Mispelon January 30, 2026 CAA and TA Paul Mispelon January 30, 2026

Soccer Player and Relocation Bonus: A Case Study

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CAA and TA Paul Mispelon January 29, 2026 CAA and TA Paul Mispelon January 29, 2026

Is the failure to pass on restructuring costs to group companies an irregular management practice?

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CAA and TA Paul Mispelon January 28, 2026 CAA and TA Paul Mispelon January 28, 2026

When an overly cautious approach to VAT leads to a tax assessment

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CAA and TA Paul Mispelon January 27, 2026 CAA and TA Paul Mispelon January 27, 2026

For debt collection purposes, the date of notification of a registered letter is the date the letter is picked up

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CAA and TA Paul Mispelon January 26, 2026 CAA and TA Paul Mispelon January 26, 2026

Does the reduced VAT rate apply to a decommissioned campground?

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CAA and TA Paul Mispelon January 23, 2026 CAA and TA Paul Mispelon January 23, 2026

Is a Hong Kong private limited company equivalent to a SARL or an SAS?

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CAA and TA Paul Mispelon January 22, 2026 CAA and TA Paul Mispelon January 22, 2026

When a tax assessment is overturned because documents contain too many cross-outs

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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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