In this decision, the Court clarifies that a “finance lease” (or “hire purchase”) agreement does not systematically entail the qualification as delivery of goods under article 14, paragraph b of
VAT deduction on intermediation expenses incurred in the frame of a sale subject to the VAT exemption regime of article 257 bis of the FTC
In its decision, the court states that VAT charged on the intermediation expenses incurred by a seller as part of the sale of a building booked as a fixed asset
VAT treatment of groups of persons formed in the financial and insurance sectors
In these three jugdments, dated September 21st, 2017, the CJEU stated that the VAT exemption provided for in article 261 of the FTC could not apply to insurance and financial
Property tax: new filing requirement for translucent real estate companies
In order to determine the property tax basis (“Taxe Foncière”), industrial real estate held by companies that are not subject to CIT under the standard regime (e.g. tax transparent SCIs)
Urbanism taxation: the tax basis of the Local Equipment Tax (Taxe locale d’équipement) and net increase in floor area
In a decision dated 10 May 2017, the French Supreme Court ruled that in case of construction operations, reconstruction or building expansion, the Local Equipment Tax (TLE now replaced with
Tax discount taken into account for the computation of the technical and the genuine loss arising from a merger
In a decision dated 20 July 2017 (n°16VE00301), the Versailles Administrative Court of Appeal recognised that a company was entitled to assess the basis for computation of the technical loss
The validity of an assessment notice sent to a translucent company
The Paris Administrative Court considers, by its settled and recently reiterated case law (CAA Paris 16-2-2017 no. 15PA01239, Sté Vanves Solferino) that an assessment notice sent to a French translucent
Lupa case law continuation: rejection of a constitutionality question (“question prioritaire de constitutionnalité”) on the restricted scope of application of the Quemener remedy
In a decision dated 28 July 2017 (CE n°411269), the French Supreme Court ruled not to refer to the French Constitutional Council the priority constitutionality question (“QPC”) brought by Société
Wealth Tax and Real Estate: the Impact of Macron Tax Reform
Emmanuel Macron, President of the French Republic, intents to turn the actual wealth tax system into a “tax on real estate annuity” as stated. Real estate is indeed taking over an
Annual tax on offices in the Paris area and impact of work in progress as of 1 January of the Year
In a case dated 18 April 2017, the Administrative Court of Appeal of Paris reminded that, for the purposes of the annual tax on offices, commercial and storage premises provided