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

Coverage of subsidiaries' expenses by the holding company: penalty overturned byadministration

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Publications Paul Mispelon March 9, 2026 Publications Paul Mispelon March 9, 2026

Publication: “Holding Company Tax: Should We File Pre-Constitutionality Questions?”

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

Research Tax Credit and Goat Cheese

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

When a taxpayer is fined for abusive litigation for raising a procedural objection (which was ultimately dismissed)

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

No finding of willful noncompliance without proof of the taxpayer's involvement

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

Failure to bill a Brazilian subsidiary and improper management practice

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Conseil d'Etat Court of Cassation Paul Mispelon March 2, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 2, 2026

Le Conseil d’Etat annihile l’obligation d’information des conséquences financières dans la proposition de rectification d’une filiale intégrée

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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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