The parent company of a corporate group took out an insurance policy, the cost of which it recharged to its subsidiaries exempt from VAT. The French tax authorities challenged this
Payroll tax
SAS Savaro requested the cancellation of payroll tax assessments concerning the remuneration of its managing director and its chairman on the ground that they are not considered as employees within
Order of 7 January 2016 – Audit trail – Requirements for scanned documents
The new article A 102 B-1 of the Tax procedures code provides that the transfer of documents mentioned in article L. 102 B, I bis, originally created in paper form,
Concept of “hidden activity”
A Spanish company which carried out an economic activity in France did not complete any administrative procedures (no declaration of the activity to the “centre of formalities” for businesses, or