This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The Administrative Court of Appeal of Paris ruled on 1 March
2024 finance bill becomes law
On 30 December 2023, France’s 2024 finance law was published in the Official Journal (law 2023-1322 of 29 December 2023). This article summarizes the key tax provisions applicable to companies.
2024 draft finance bill released
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s 2024 draft finance bill was released on 27 September 2023.
Court rules former tax consolidation scheme infringes freedom of establishment
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France has completed the necessary procedures to transpose into its domestic
CJEU rules former French tax consolidation scheme infringes freedom of establishment
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 11 May 2023, the Court of Justice of the European
Ownership threshold for tax consolidation group may consider cross-shareholding
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. <pclass=”intro”>>The French Administrative Supreme Court overturned on 1 March 2023 an
Five EU member states issue joint release committing to implement Pillar Two in 2023
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and
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
2022 finance law adopted by Parliament
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French parliament on 15 December 2021 adopted the 2022 finance