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

Decisions of the Council of State (week of April 13–17, 2026)

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CAA and TA Paul Mispelon April 17, 2026 CAA and TA Paul Mispelon April 17, 2026

Summary proceedings for suspension: a ruling in favor of the taxpayer

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

Exemption from capital gains tax on the sale of a home to purchase a primary residence: pay attention to the dates of purchase and listing

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

Justification of bank loans: a matter of case-by-case decisions?

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

Whenadministration the reserves set aside for legal fees

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Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026 Conseil d'Etat Court of Cassation Paul Mispelon April 13, 2026

Decisions of the Council of State for the week of April 6–10, 2026

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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

Inheritance taxes are not deductible upon the liquidation of a 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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