The French tax authorities updated their official guidelines on 27 April 2022 concerning the VAT exemption of insurance and reinsurance transactions and the supply of services relating to these transactions
State aid and COVID-19: authorization of an aid scheme to support investment towards a sustainable recovery
In line with support measures for companies initiated during the COVID-19 pandemic by public authorities, the European Commission has just opened new support possibilities for France up to €7 billion.
Real estate portfolio management companies: repressive themes and priority areas for supervision and control
Given the dynamism of the sector (both in terms of the creation of portfolio management companies and real estate investment funds), real estate asset managers are the logical focus of
Brexit FAQs updated
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Tax Authorities (FTA) updated on 14 January 2022 their FAQs (in
Young Doctors: useful details on the concept of first recruitment
Under the Article 244 quarter B, II, b of the French Tax Code, staff costs relating to staff holding a doctorate, directly and exclusively assigned to research operations, shall be
Social contributions and internal monitoring: positive news on the eligibility of expenses for the RTC
The Council of State has ruled that the exceptional and temporary contribution (CET), payable by companies belonging to an institution under the AGIRC, constitutes a social contribution to be considered
Publication of the RTC Guide 2021
The RTC Guide 2021 (publication date 01/12/2021) has just been put online mid-December on the website of the Ministry of Higher Education, Research and Innovation (MESRI). It should be recalled that this
Major changes in the administrative doctrine on the RTC and the ITC
One new version of the administrative doctrine on the RTC and ITC was published on 13th July 2021. In addition to considering recent legislative changes (Finance Laws for 2020 and 2021 concerning
Late repayment of a RTC claim gives rise to default interest
The Council of State considers that the repayment of RTC’s claim made after the rejection (explicit or implicit) by the Administration of the claim before it, has the character of
Ecological transition: what public funding for companies?
Certainly, the ecological transition is no longer at the idea stage, but it is becoming effective. This is one of the priorities of the French Recovery Plan. Europe, for its part,