No results Publications Paul Mispelon July 10, 2026 Publications Paul Mispelon July 10, 2026 Income Tax Adjustments for SASUs: Is Income Treated as Income Received by a Shareholder? Read more Conseil d'Etat Court of Cassation Paul Mispelon July 9, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 9, 2026 The Council of State has referred a question to the CJEU regarding the compatibility of the payroll tax with the Parent-Subsidiary Directive Read more CAA and TA Paul Mispelon July 8, 2026 CAA and TA Paul Mispelon July 8, 2026 When a claim for a research tax credit is denied because of an online post by a former employee Read more Conseil d'Etat Court of Cassation Paul Mispelon July 7, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 7, 2026 Tax on Share Buybacks: The Council of State Refers a Preliminary Ruling to the CJEU Read more Conseil d'Etat Court of Cassation Paul Mispelon July 6, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 6, 2026 Tax Rulings by Supreme Courts (Week of June 29–July 3, 2026) Read more CAA and TA Paul Mispelon July 3, 2026 CAA and TA Paul Mispelon July 3, 2026 Whenadministration appeals only the legal costs and wins Read more CAA and TA Paul Mispelon July 2, 2026 CAA and TA Paul Mispelon July 2, 2026 Does attempting to rent at a price that is out of line with market rates prevent one from deducting real estate losses? Read more CAA and TA Paul Mispelon July 1, 2026 CAA and TA Paul Mispelon July 1, 2026 Are beer glasses filled to the brim in an Irish pub? Read more CAA and TA Paul Mispelon June 30, 2026 CAA and TA Paul Mispelon June 30, 2026 Reclassification of equity securities:administration delighted Read more CAA and TA Paul Mispelon June 29, 2026 CAA and TA Paul Mispelon June 29, 2026 Filing a tax return showing no taxable income precludes the tax authority from assessing tax on its own initiative Read more CAA and TA Paul Mispelon June 26, 2026 CAA and TA Paul Mispelon June 26, 2026 How can we hire a teacher who goes lobster fishing in the summer? Read more Opportunities Paul Mispelon June 25, 2026 Opportunities Paul Mispelon June 25, 2026 SAS and the IR: A Ministerial Response to Be Challenged Before the Council of State Read more CAA and TA Paul Mispelon June 24, 2026 CAA and TA Paul Mispelon June 24, 2026 When the Failure to Specify the Number of Pages in a Document Leads to the Dismissal of a Tax Assessment Read more CAA and TA Paul Mispelon June 23, 2026 CAA and TA Paul Mispelon June 23, 2026 Is the amount paid to compensate an employee for a tax reassessment resulting from an arrangement set up by the employer subject to tax? Read more Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 22, 2026 Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 22, 2026 Supreme Court Decisions on Tax Matters - Week of June 15–19, 2026 Read more CAA and TA Paul Mispelon June 19, 2026 CAA and TA Paul Mispelon June 19, 2026 Are "Expresso Nitro" poker tournament winnings taxable? Read more Conseil d'Etat Court of Cassation Paul Mispelon June 18, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 18, 2026 The right of first refusal clause and the associated deductions immediately affect the composition of an estate's assets Read more CAA and TA Paul Mispelon June 17, 2026 CAA and TA Paul Mispelon June 17, 2026 Is it possible to claim a VAT deduction when developing an app? Read more CAA and TA Paul Mispelon June 16, 2026 CAA and TA Paul Mispelon June 16, 2026 When a helicopter pilot tries to take advantage of the expatriate tax scheme and crashes Read more Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026 Refusal to refer the QPC regarding the right to access bank account information: a non-event? Read more Most recent posts Older posts Newsletter Section Add a storage option to the newsletter sign-up form. Edit the block and enter a storage location in the Storage tab. Take advantage of the legal watch Sign up with your e-mail address to receive the latest tax case law updates from the firm (in French). E-mail address Sign up Thank you for registering. You should receive an e-mail confirming your registration. Don't hesitate to check your spam folder if this isn't the case.
Publications Paul Mispelon July 10, 2026 Publications Paul Mispelon July 10, 2026 Income Tax Adjustments for SASUs: Is Income Treated as Income Received by a Shareholder? Read more
Conseil d'Etat Court of Cassation Paul Mispelon July 9, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 9, 2026 The Council of State has referred a question to the CJEU regarding the compatibility of the payroll tax with the Parent-Subsidiary Directive Read more
CAA and TA Paul Mispelon July 8, 2026 CAA and TA Paul Mispelon July 8, 2026 When a claim for a research tax credit is denied because of an online post by a former employee Read more
Conseil d'Etat Court of Cassation Paul Mispelon July 7, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 7, 2026 Tax on Share Buybacks: The Council of State Refers a Preliminary Ruling to the CJEU Read more
Conseil d'Etat Court of Cassation Paul Mispelon July 6, 2026 Conseil d'Etat Court of Cassation Paul Mispelon July 6, 2026 Tax Rulings by Supreme Courts (Week of June 29–July 3, 2026) Read more
CAA and TA Paul Mispelon July 3, 2026 CAA and TA Paul Mispelon July 3, 2026 Whenadministration appeals only the legal costs and wins Read more
CAA and TA Paul Mispelon July 2, 2026 CAA and TA Paul Mispelon July 2, 2026 Does attempting to rent at a price that is out of line with market rates prevent one from deducting real estate losses? Read more
CAA and TA Paul Mispelon July 1, 2026 CAA and TA Paul Mispelon July 1, 2026 Are beer glasses filled to the brim in an Irish pub? Read more
CAA and TA Paul Mispelon June 30, 2026 CAA and TA Paul Mispelon June 30, 2026 Reclassification of equity securities:administration delighted Read more
CAA and TA Paul Mispelon June 29, 2026 CAA and TA Paul Mispelon June 29, 2026 Filing a tax return showing no taxable income precludes the tax authority from assessing tax on its own initiative Read more
CAA and TA Paul Mispelon June 26, 2026 CAA and TA Paul Mispelon June 26, 2026 How can we hire a teacher who goes lobster fishing in the summer? Read more
Opportunities Paul Mispelon June 25, 2026 Opportunities Paul Mispelon June 25, 2026 SAS and the IR: A Ministerial Response to Be Challenged Before the Council of State Read more
CAA and TA Paul Mispelon June 24, 2026 CAA and TA Paul Mispelon June 24, 2026 When the Failure to Specify the Number of Pages in a Document Leads to the Dismissal of a Tax Assessment Read more
CAA and TA Paul Mispelon June 23, 2026 CAA and TA Paul Mispelon June 23, 2026 Is the amount paid to compensate an employee for a tax reassessment resulting from an arrangement set up by the employer subject to tax? Read more
Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 22, 2026 Conseil d'Etat Court of Cassation, Constitutional Council Paul Mispelon June 22, 2026 Supreme Court Decisions on Tax Matters - Week of June 15–19, 2026 Read more
CAA and TA Paul Mispelon June 19, 2026 CAA and TA Paul Mispelon June 19, 2026 Are "Expresso Nitro" poker tournament winnings taxable? Read more
Conseil d'Etat Court of Cassation Paul Mispelon June 18, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 18, 2026 The right of first refusal clause and the associated deductions immediately affect the composition of an estate's assets Read more
CAA and TA Paul Mispelon June 17, 2026 CAA and TA Paul Mispelon June 17, 2026 Is it possible to claim a VAT deduction when developing an app? Read more
CAA and TA Paul Mispelon June 16, 2026 CAA and TA Paul Mispelon June 16, 2026 When a helicopter pilot tries to take advantage of the expatriate tax scheme and crashes Read more
Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026 Conseil d'Etat Court of Cassation Paul Mispelon June 15, 2026 Refusal to refer the QPC regarding the right to access bank account information: a non-event? Read more