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

No name on the form: tax exemption

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

What criteria should be used to determine whether a payment qualifies as a royalty under a tax treaty?

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Conseil d'Etat Court of Cassation Paul Mispelon February 25, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 25, 2026

Decisions of the Council of State dated February 24, 2026

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CAA and TA Paul Mispelon February 24, 2026 CAA and TA Paul Mispelon February 24, 2026

Cross-appeal: a trap foradministration

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Paul Mispelon February 23, 2026 Paul Mispelon February 23, 2026

What impact will the confidentiality of consultations with in-house counsel have on tax departments?

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Conseil d'Etat Court of Cassation Paul Mispelon February 20, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 20, 2026

Decisions of the Council of State dated February 18, 2026

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Constitutional Council Paul Mispelon February 19, 2026 Constitutional Council Paul Mispelon February 19, 2026

Constitutional Council’s ruling on the budget bill: “…”

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CAA and TA Paul Mispelon February 18, 2026 CAA and TA Paul Mispelon February 18, 2026

Certified Public Accountants and Client Acquisition: Be Mindful of Clients Acquired After the Contract Is Signed

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Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026 Conseil d'Etat Court of Cassation Paul Mispelon February 17, 2026

Deadline for claiming withholding tax refunds: the Council of State calls for standardization

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

Capital Reduction and Abuse of Rights: A Setback foradministration

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CAA and TA Paul Mispelon February 13, 2026 CAA and TA Paul Mispelon February 13, 2026

Non-deductibility of a settlement agreement: a case study

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

Capital gains on real estate: Is compensation paid for a failed purchase offer tax-deductible?

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CAA and TA Paul Mispelon February 11, 2026 CAA and TA Paul Mispelon February 11, 2026

Can a lawyer claim a tax deduction for clothing purchased for clients?

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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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