OUR TAX ALERTS

I. CORPORATE TAXATION • Value Added Tax (« VAT »): a “trustee carrying out a non-economic activity on a professional basis” is considered as a taxable person acting as such - Decision of the 5th chamber of the Court of Justice...

I. CORPORATE TAXATION • Intangibility of the balance sheet: excessive depreciation can benefit from the "right to forget" - Decision of the 9th and 10th chambers of the French Administrative Supreme Court (“CE”) on December 29th, 2020, No. 429625, Sté MJ...