This decision released by Paris administrative court of appeal tackles a few topics within the framework of the RTC, among which we can find: The subcontracting expenses in the context
Declaration of Beneficial Ownership: Don’t miss the April 1st, 2018 deadline
In the context of the implementation of the European Directive 2015/849 of 20 May 2015 on money laundering, the Executive Order 2016-1635 of 1 December 2016 reinforcing the fight against
Electronic invoicing for suppliers of the public sector: next step on January 1st, 2018 for intermediate size companies
As a reminder, a decree dated June 26th, 2014 had introduced an electronic invoicing obligation for suppliers invoicing the State, local authorities and their respective public institutions and detailed the
VAT treatment of groups of persons formed in the financial and insurance sectors
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
Triangular transactions and conditions for the application of the simplification patterns
In a judgement dated July 26th, 2017, the CJEU stated that a supply of goods by a taxable person established in a first Member State is not exempt from value
Reform of the EU VAT system: proposals of the EU Commission
On October 4th 2017, the European Commission adopted several proposals aimed at modernizing the EU VAT system and at tackling the so-called “carousel fraud”. In this respect, the Commission notably
“YouTube” and “Netflix” tax: publication of the implementing decree
The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017. These new
Exceptional surtax on corporate income tax for very large companies
On 2 November 2017, the French government presented to parliament an amended finance bill for 2017 that would introduce an exceptional one-time surtax on corporate income tax due from very
2018 Social Security Draft Bill: The employer contribution due on French qualified free shares may be set at 20% again
The 2018 social security draft bill has been presented by the French government on October 11th 2017 and is currently being discussed by the French Parliament. This draft bill amends
Is the systematic inclusion of trust assets in the wealth tax base of the settlor unconstitutional?
Is compliant with the constitutional principle of equality of citizens before charges levied by the State (i) the systematic inclusion of trust assets in the wealth tax base of the