Conseil d'Etat Court of Cassation Paul Mispelon April 10, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 10, 2026

Can a limited company that acts in accordance with its non-profit corporate purpose commit an act of improper management?

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

Are legal fees paid by a foreign company in connection with a dispute over the 3% tax deductible in France?

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

Les droits de succession ne sont pas déductibles lors de la liquidation d'un trust

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

Should the cumulative effect of surcharges and penalties for undeclared work result in an adjustment to the 80% penalty?

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Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 3, 2026

3% tax: Filing returns nullifies the procedural effect of the undertaking to disclose

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

Decisions of the Council of State dated March 30, 2026

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Paul Mispelon April 1, 2026 Paul Mispelon April 1, 2026

[April 1 article] The Constitutional Council strikes down the holding company tax in a case seeking correction of a factual error

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CAA and TA Paul Mispelon March 31, 2026 CAA and TA Paul Mispelon March 31, 2026

The inclusion of a tax debt in the liabilities section of the ISF form interrupts the statute of limitations

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Conseil d'Etat Court of Cassation Paul Mispelon March 30, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 30, 2026

Decisions of the 9th Chamber of the Council of State dated March 26, 2026

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

ECHR and the right of access to information: First ruling by the Paris Administrative Court

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Conseil d'Etat Court of Cassation Paul Mispelon March 26, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 26, 2026

Swiss Flat-Rate Tax and Tax Treaties: A Practical Example

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CAA and TA Paul Mispelon March 25, 2026 CAA and TA Paul Mispelon March 25, 2026

Does the amendment to the pre-filled tax return demonstrate deliberate noncompliance?

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Conseil d'Etat Court of Cassation Paul Mispelon March 24, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 24, 2026

A company that receives only royalties is eligible for the Dutreil Pact

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Conseil d'Etat Court of Cassation Paul Mispelon March 23, 2026 Conseil d'Etat Court of Cassation Paul Mispelon March 23, 2026

Decisions of the Council of State dated March 13 and 17, 2026

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Constitutional Council Paul Mispelon March 20, 2026 Constitutional Council Paul Mispelon March 20, 2026

QPC on the tax on share buybacks: the date of the decision has been announced

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

When the accountant’s admission allows for the waiver of penalties for willful misconduct

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

Decisions of the Council of State dated March 12, 2026

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

Can a company that does not pay taxes in Hong Kong benefit from the tax treaty?

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

Real Estate Investment Companies (SCI) Taxed at the Individual Level and Registered Address: Be Aware of Corporate Income Tax

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

Tax on Precious Metals, Jewelry, and Works of Art: No Automatic Assessment

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