Our tax alerts

  • I. CORPORATE TAXATION • Renting of real estate by a foreign State: French Corporate Income Tax (“CIT”) liability of foreign States renting out real estate in France – Decisions of the 9th and 10th chambers of the French Administrative Supreme Court (“CE”) on January 22nd,......

  • Consequences of the Regulation dated February 12th, 2020 on trustees’ reporting obligations Regulation 2020-115 of February 12th, 2020 strengthening the national system for combating money laundering and terrorist financing -1- (hereinafter “the Regulation”) amended the reporting obligations of trustees. The amendments regarding trusts made by......

  •  I. CORPORATE TAXATION • Tax group: a parent company whose own taxable incomes are reassessed may benefit from the special reclaim time limit – Decisions of the Versailles Administrative Court of Appeal (“CAA”) on December 3rd, 2019, n°18VE00849, Société Vicat and on November 19th, 2019,......

  • I. CORPORATE TAXATION • Financial futures and options on futures: the rules relating to the ceiling are specified – Decision of the 3rd and 8th chambers of the French Supreme Administrative Court (“CE”) on December 19th, 2019, N° 431066, Société Deutsche Bank AG The CE......

  • I. CORPORATE TAXATION • Depreciation of shares in real estate companies: the French Administrative Supreme Court (“CE”) indicates the date to retain to assess the company’s assets – Advice of the CE on November 22th, 2011, n° 432053, L’Auxiliaire company The CE indicates that the......

  • I. CORPORATE TAXATION Bare ownership booked in the assets of a company: the waiver of the usufructuary results in an increase in assets – Decision of the 3rd and 8th chambers of the French Supreme Administrative Court (“CE”) on October 14th, 2019, n°417095, Sté Techmeta......

  • I. CORPORATE TAXATION • Dividends paid to a company domiciled in a non-European Union (“UE”) country: withholding tax is compliant with UE law – Decision of the French Administrative Supreme Court (“CE”) on September 30th, 2019, n°418080 Withholding tax levied on dividends paid to a......

  • I. CORPORATE TAXATION • Sale of temporary usufruct in French real estate company (French “SCI”) shares: the valuation must be based on provisional distributions – Decisions of the French Administrative Supreme Court (“CE”) on September 30th 2019, n°419855, Société Hôtel Restaurant Luccotel and n°419860, Société......