You grant qualified free shares or stock-options pursuant to the French commercial code and these awards benefit from the corresponding qualified special tax and social treatment in France. The exemption
Wages of the members of the executive board to be taken into account in the basis of the payroll tax
Up until March 2016, according to the Tax Authorities guidelines, all the wages of directors mentioned in article 80 ter of the French Tax Code had to be included in
The Google case : lack of VAT establishment in France
Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative
VAT exemption and transportation for exportation undertaken by subcontractors
In a jugdment dated June 29th, 2017, the CJEU stated that service provisions (transportation of goods and ancillary services) to a third country were not VAT-exempt when these services were
French Customs Authorities comments for exports performed by non-established companies
In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities
Simplification of the anti-fraud provision for cash-register software: publication of an FAQ
The publication of an FAQ by the French Administration answers some of the various questions asked by businesses following the simplification of this provision, now limited to cash-register software. In
Property tax: new filing requirement for translucent real estate companies
In order to determine the property tax basis (“Taxe Foncière”), industrial real estate held by companies that are not subject to CIT under the standard regime (e.g. tax transparent SCIs)
Urbanism taxation: the tax basis of the Local Equipment Tax (Taxe locale d’équipement) and net increase in floor area
In a decision dated 10 May 2017, the French Supreme Court ruled that in case of construction operations, reconstruction or building expansion, the Local Equipment Tax (TLE now replaced with
Tax discount taken into account for the computation of the technical and the genuine loss arising from a merger
In a decision dated 20 July 2017 (n°16VE00301), the Versailles Administrative Court of Appeal recognised that a company was entitled to assess the basis for computation of the technical loss
The validity of an assessment notice sent to a translucent company
The Paris Administrative Court considers, by its settled and recently reiterated case law (CAA Paris 16-2-2017 no. 15PA01239, Sté Vanves Solferino) that an assessment notice sent to a French translucent