The French Government has just announced that the end of the exemption from 3% surtax on distributions within tax consolidated groups will not have a retroactive effect.
Christophe Le Bon, Partner, specializes in corporate and international tax.
Christophe advises French and foreign groups in connection with their restructuring, acquisition or disinvestments and follow up of tax audits.
Christophe began his career within Andersen in 1991 before joining Deloitte Société d’Avocats in 2002.
Christophe has been a member of the Board since 2008.
The French Government has just announced that the end of the exemption from 3% surtax on distributions within tax consolidated groups will not have a retroactive effect.
The French Supreme Court (CE 6 juillet 2016 n°377904, 8e et 3e s.-s, min c/ SARL Lupa immobilière France) has just issued a decision which, although ruled in a quite