The question was to determine whether a Polish branch of a company established in Slovakia was entitled to recover the VAT incurred in Poland for the needs of the services
Entry into force of the national RTC commission
Since July 1st 2016, tax reassessments by the French tax authority can be subject to a referral procedure to the national RTC commission in order to ease conciliation between taxpayers
RTC: the project used by a company to support its JEI (Young Innovative Company) application is not necessarily eligible to the RTC
The company needs to be able to justify that it led R&D activities the year with respect to which it claims the RTC. In the same spirit, we commented in
Update of the administrative guidelines on staff expenses: towards a convergence between the tax administration and caselaw?
On July 6th, the Tax Administration released an updated version of the official administrative guidelines (BOFiP) concerning staff expenses eligible to the RTC. In its new guidance, the administration softens
RTC tax audit: the Administration has to give to the taxpayer the name of the expert appointed by the French Ministry of Research
During an expertise, the agents of the French Ministry of Research are to be unbiased and independent, as any administrative authority. If the company under audit thinks that an agent
Audits by the agents of the French Ministry of Research: no compulsory open and oral debate with the taxpayer
Every taxpayer is entitled to have an open and oral debate with the tax administration during a tax audit. As for the Research Tax Credit (RTC), the tax administration can
2016 Contracts Law Reform: Brief Overview on the Major Modifications
Since the coming into force of the 2016 French Civil Law reform (Ordinance of 10 February 2016), it might be of interest to have a clearer view of the main
The French Rules of “Collborative Platforms”
The new standards entered into force since July 1st, 2016 The “collaborative” economy via an Internet platform, provides for many individuals additional income which for some of them can be
Suspension of the new decree allowing public access to the French trust register
On July 22nd 2016, French Conseil d’Etat suspended public access to the trust register. The executive decree of May 10th 2016, completed by a budget order of June 21st 2016,
Supreme Court restricts the application of the Quemener case law to achieve tax free step-up of real estate assets
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