The Social Security Financing Law (“Loi de financement de la sécurité sociale” or LFSS) for 2018 was published in the Official Journal on December 31, 2017. The strategy pursued is
Non-performing loans: in order to increase the effectiveness of bank securities in the event of outstanding debts
The European Commission is considering creating a new tool, the “Accelerated Loan Security” The European Central Bank defines non-performing loans (NPLs) as loans with more than 90 days’ arrears or
Finance Law for 2018 and Corrective Finance Law for 2017: main VAT measures
This year, the new measures included in the Finance Law do not introduce significant changes in the VAT rules but include interesting information. Indeed, some simplification are introduced (notably as
VAT refund procedure for EU nonresident taxable persons in France
On 4 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after
Lagardère: end of the story
On 13 December 2017, the French Administrative Supreme Court (Conseil d’Etat) issued a new decision according to which the rebilling, without markup, by a mix holding, of advisory costs incurred
The Transfer Pricing documentation obligation in France now (almost totally) complies with BEPS recommendations
In order to comply with OECD standards established in Action 13 of the BEPS project, the article 107 of the Finance law for 2018 updates the content of the transfer
VAT refund procedure for EU nonresident taxable persons in France
On 4 December 2017, the Administrative Supreme Court (Conseil d’Etat) issued a decision, concluding that the French tax authorities (FTA) may not reject a VAT refund claim submitted after 30
Focus of the labor law executive orders : the consecration of the company wide agreement (“accord d’entreprise)
The five executive orders issued to “strengthen the social dialogue” adopted on September 22, 2017, are currently in the process ratification by parliament. Among these, and spearheading the entire project
The national data protection authority (CNIL) has published its opinion on the draft bill amending the French data protection act for the implementation of the GDPR
On December 13, 2017, the French Minister of Justice presented to the Council of Ministers, the draft bill amending the French Data Protection Act. The French Government plans to publish
Profit split: uncertainty remains
As part of the BEPS project, the OECD is updating its applicable transfer pricing guidelines. One of the most controversial issues in this update is the use of profit split.