Author: La Tour International

I. CORPORATE TAXATION • Professional capital gain: provisions of Section 210 F of the French Tax Code ("FTC") are not in line with the French Constitution - Decision of the French Constitutional Council ("CC") on July 31st, 2020, No. 2020-854 QPC The CC considers unconstitutional the provisions...

I. CORPORATE TAXATION • Deduction of a foreign subsidiary’s losses: no deduction allowed if the losses are not definitive - Decision of the French Administrative Court of Appeal (“CAA”) of Versailles on June 23rd, 2020, No.19VE01012, Lucien Barrière Group The Versailles CAA considers that in order to...