Bankruptcy Law has been deeply reformed in 2014, mostly because of the Government Regulation (“Ordonnance”) of March 12th, its Decree of Implementation of June 30th, the Ministerial Ruling of July
It is now possible to conclude an agreement with the social security authorities (« Urssaf »)!
The French Social Security Financing Act (“LFSS”) for 2015 opens the possibility for companies to sign an agreement (“transaction”) with Urssaf as from October 1st, 2015. The application decree of
New developments in customs matters
The new Union Customs Code (UCC) will come into force on 1 May 2016, repealing the old Code of 1992. Certain key measures should be taken into account in order
Payroll tax
SAS Savaro requested the cancellation of payroll tax assessments concerning the remuneration of its managing director and its chairman on the ground that they are not considered as employees within
Order of 7 January 2016 – Audit trail – Requirements for scanned documents
The new article A 102 B-1 of the Tax procedures code provides that the transfer of documents mentioned in article L. 102 B, I bis, originally created in paper form,
Concept of “hidden activity”
A Spanish company which carried out an economic activity in France did not complete any administrative procedures (no declaration of the activity to the “centre of formalities” for businesses, or
French Social Security Financing Act (SSFA) for 2016
The Social Security Financing Act (SSFA) for 2016 has been published in the Official Journal on 22 December 2016: Focus on the main measures. Termination indemnities paid to corporate officers,
Input VAT Recovery Rights of the French branch of a Foreign Financial Institution
The Administrative Court of Appeal of Versailles recently held a decision regarding the VAT deduction rules applicable to expenses incurred by a branch established in Paris serving both its customers
VAT exemption and management of investment funds
Through the Order of July 27, 2013 implementing the Directive of June 8, 2011 on managers of “alternative investment funds” – also known as the “AIF” Directive (Alternative Investments Funds)
VAT exemption for investment advisory services provided to management companies
ECJ confirmed in a decision dated March 7, 2013 the VAT exemption applied to investment advisory services rendered by a third party advisor to a management company of a special