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.
Withholding tax on dividend paid to loss-making nonresident company is constitutional
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. France’s Constitutional Council ruled on 6 October 2023 that the withholding
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
EU public CbC reporting directive transposed into domestic law
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
EU Commission proposes new FASTER directive to simplify WHT procedures
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 19 June 2023, the European Commission proposed new rules for a common
International tax competition, APAs & State aid: An economic analysis
This article was first published on la revue Concurrences, N°2-2023 and is reproduced on this blog with the authorization of its authors. Allegedly, tax competition has gone too far. For the
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
Court confirms calculation of foreign tax credit to offset dividend lump sum add-back
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. Further to its July 2022 decision that the add-back of a 5%
Taxpayer in loss position may not carry forward unused foreign tax credits
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 confirmed on 8 March 2023