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,......
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......
I. CORPORATE TAXATION Depreciation of goodwill: a tax-accounting discrepancy on the depreciation of the goodwill booked by small companies – Decision of the 3rd and 8th chambers of the French Administrative Supreme Court (“CE”) on September 8th 2021, No. 453458,......
I. CORPORATE TAXATION Transfer of tax losses: the condition of no significant change in the activity is clarified – Decision of the French Administrative Supreme Court (“CE”) on May 5th, 2021, No. 442629, Sté Catrybayart The condition of no significant......
I. CORPORATE TAXATION Abuse of law: the artificial scheme to conceal the remuneration of a repurchase agreement constitutes an abuse of law – Decisions of the Administrative Court of Appeal (“CAA”) of Versailles on April 1st, 2021, No. 20VE002388 and......
I. CORPORATE TAXATION French tax consolidation: it is allowed to set up a consolidated tax group with a subsidiary since the date of its acquisition – Update of the French Tax Administration (“FTA”) guidelines (BOFIP) on May 24th, 2021 –......
I. CORPORATE TAXATION • French tax consolidation: definitive losses from a European subsidiary may be offset in France – Judgements of the Montreuil Administrative Court (“TA”) on February 11th, 2021, No.1808706, Société Compagnie Plastic Omnium and No.1804038, Société Générale Losses......
Spontaneous tax regularization for companies: The SMEC’s competence is extended The Law for a State at the service of a -trust based society (Essoc Law No. 2018-727 on August 10th, 2018) provided for the implementation of a new trust-based relationship......