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

A lawyer who volunteers his or her time should not be subject to taxation

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Publications Paul Mispelon July 23, 2026 Publications Paul Mispelon July 23, 2026

SASU Subject to Income Tax: Is the Appeal Against the Ministerial Response Admissible?

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CAA and TA Paul Mispelon July 22, 2026 CAA and TA Paul Mispelon July 22, 2026

Isadministration at faultadministration more than two months to provide a simple form?

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CAA and TA Paul Mispelon July 21, 2026 CAA and TA Paul Mispelon July 21, 2026

How should compensation received by one co-owner in exchange for another co-owner’s exclusive use of a building be taxed?

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

Tax Rulings by Supreme Courts (Week of July 13–17, 2026)

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

Does the transmission of information to the departmental anti-fraud task force preclude the 10-year statute of limitations?

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

How much is the paper used to print counterfeit bills worth?

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Publications Paul Mispelon July 15, 2026 Publications Paul Mispelon July 15, 2026

Publications in the Journal of Tax Law

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

Tax Rulings by Supreme Courts (Week of July 6–10, 2026)

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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?

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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

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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

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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

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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)

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

Whenadministration appeals only the legal costs and wins

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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?

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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?

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CAA and TA Paul Mispelon June 30, 2026 CAA and TA Paul Mispelon June 30, 2026

Reclassification of equity securities:administration delighted

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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

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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?

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