A new method for assessing the rental value of real estate assets as tax basis for property tax and contribution on business property has entered into force as from 1
Jurisprudential recognition of the tax discount market practice
In a decision of 15 November 2016 (n°16VE00721), the Administrative Court of Versailles recognised that a company electing for the SIIC regime (French “REIT” regime applicable to listed property investment
Extension of the favourable regime applicable to capital gains on the disposal of professional premises to be turned into housings
In the framework of the fight against the housing crisis, article 210 F of the French tax code provided for a favourable tax regime under which the net capital gain
Beneficial owners to be treated as shareholders for the purpose of the French 3% tax on real estate
In a recent case law from the commercial chamber of the French Supreme Court (n°15-14528, SCI Katzoo) relating to a Luxembourg company with legal shareholders distinct from its beneficial owners,
Reference for a preliminary ruling – C3S tax in France
The authority competent with regards to the C3S rectified the tax base of the contribution filed by the company « Lubrizol France » in 2008. In order to challenge this
Involvement of a holding company in the management of its subsidiaries
The holding company “MVM”, responsible for the management of the group formed with its subsidiaries, has purchased on several occasions various services (legal, management, public relations services) supplied either to
Material conditions of intracommunity supplies exemption
The claimant, a Portuguese subsidiary of a Dutch company Euro Tyre BV, sells tyres to retailers established in Portugal and in Spain. It has declared intracommunity supplies to Spain. The
Customs news
The implementation of the Union’s Customs Code (UCC) on 1 May 2016 has put an end to the “customs broker” direct representation monopole, such agent being now referred to as
Morgan Stanley – The Public Rapporteur presents her conclusions
On 15 March 2017, the Public Rapporteur (equivalent to the Advocate General before the CJEU) presented her conclusions in the “Morgan Stanley” case, pending in front of the French Conseil
Mergers: French prior approval contrary to EU law
On 8 March 2017, the Court of Justice of the European Union (CJEU) issued its long-awaited decision in the Euro Park case (C-14/16), concluding that the prior agreement to be