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
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
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
Interest paid to shareholders: Fourth 2021 quarterly interest rate limit published
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
Supreme administrative court rules on foreign tax credits for certain capital gains
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
Tax deduction for payment of US punitive damages recognized by administrative court
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
The “France 2030” plan takes over from the France Relance Plan: 30 billion euros in funding for ten top objectives
Announced yesterday by the French President and taking over from the Recovery Plan, the France 2030 Plan aims to allow France to regain its environmental, industrial, technological, health and cultural
2022 draft finance bill released
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
New RTC decree: one step forward, two steps back?
Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of
Industry decarbonization : the French State expands the scope of grants for financing investments in decarbonization of industry
As part of the recovery plan, 1.2 billion euros has been mobilized to support companies wishing to equip themselves to reduce their GHG emissions or improve their energy efficiency through