This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In two decisions issued on 14 April 2022 (n° 19VE03912 and
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. In two decisions issued on 14 April 2022 (n° 19VE03912 and
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
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French Administrative Supreme Court ruled on 2 February 2022 that gains
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
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
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
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
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 December 2021, France’s Official Journal published the fourth 2021 quarterly
The French Supreme Administrative Court (Conseil d’Etat) canceled on 15 November 2021 the French tax authorities’ (FTA) guidelines denying a tax credit in France for the amount of foreign tax
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s administrative court of appeals in Versailles (Cour administrative d’appel