OUR TAX ALERTS

I. CORPORATE TAXATION Real estate trader (“marchand de biens”): a building resold six years after its purchase may be considered as a real estate trader transaction - Decision of the Administrative Court of Appeal ("CAA") of Nantes on October 21st, 2021,...

I. CORPORATE TAXATION Mergers: the extension of the retroactive effect provided for in the deed is clarified - Decision of the 3rd and 8th chambers of the French Administrative Supreme Court ("CE") on September 13th, 2021, No. 451564, SAS Adis The CE...