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

Primary Residence Exemption: It's Not the Size (of the Lot) That Matters

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Publications Paul Mispelon 01/10/2026 Publications Paul Mispelon 01/10/2026

Minor Abuse of Rights: An Initial Opinion from the Abuse of Rights Committee

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

Enforcement of Penalties: A divisional inspector’s signature alone is not sufficient

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CAA and TA Paul Mispelon September 29, 2026 CAA and TA Paul Mispelon September 29, 2026

Taxation of an SCI under corporate income tax: The “administration ” cannot apply the rules specific to real estate income

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CAA and TA Paul Mispelon September 28, 2026 CAA and TA Paul Mispelon September 28, 2026

Tax Assessment: “A clerical error in your favor”

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

When theadministration s challenge the recognition of loans as liabilities following an assignment of receivables

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CAA and TA Paul Mispelon September 24, 2026 CAA and TA Paul Mispelon September 24, 2026

Converting an SARL into an EURL While Retaining the Corporate Income Tax Option: A Case Study

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CAA and TA Paul Mispelon September 23, 2026 CAA and TA Paul Mispelon September 23, 2026

Can Challenging Building Permits Lead to a Tax Assessment?

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

Sale Expenses and Deductible VAT: Contract Provisions Prove That These Expenses Were Not Included in the Sale Price

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

Is a penalty sufficiently justified when theadministration makes a calculation error?

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

Attempt to pay tax installments by check: échèque

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

A 5% registration fee applies to the repurchase of shares by an OPCI for the purpose of reducing its capital

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Conseil d'Etat Court of Cassation Paul Mispelon September 16, 2026 Conseil d'Etat Court of Cassation Paul Mispelon September 16, 2026

Le Conseil d'Etat juge que le risque de piratage du registre des détenteurs de crypto-actifs est très faible

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

The signing of an unenforced settlement agreement interrupts the statute of limitations only at the time of its signing

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

When the Liability of the Certified Public Accountant Undermines the Taxpayer's Defense

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Publications Paul Mispelon September 11, 2026 Publications Paul Mispelon September 11, 2026

SASU and Income Tax: Did the Ministry’s Response Really Repeal the BOFiP?

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

The commercial nature of a debt waiver implies commercial opportunities

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

When a company isn't very strict about the conditions for claiming a VAT deduction

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

When Organizing Hunting Trips Leads to a Tax Audit

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

Price difference between the actual value and the sale price: a prior commitment may invalidate the gift

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