Administrative Supreme Court Decision, June 14, 2017 For accounting periods ending on or after 31 December 2012, the 12% portion of fees and charges is assessed on the gross amount
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
Morgan Stanley – Preliminary Questions
In a decision dated 29 March 2017, the French Conseil d’Etat referred the following preliminary questions to the CJEU: In the event that costs incurred by a branch established
Computerized tax audit – 2016 Amending finance law
Article 14 of the amending finance law for 2016 has introduced an adjustment of the conditions for carrying out computer processing operations during computerized tax audits. The modifications are related
A Guide to Pre-Insolvency and Insolvency Proceedings across Europe
This guide is being published in the context of recent transformations in insolvency law in Europe, marked by two major anticipated events. The first event is the application, as of
Accounting examination – 2016 Amending Finance Law
Article 14 of the amending Finance Act for 2016 has introduced a new procedure for “distance” tax audits: the accounting examination (article L.13G of the Book of Fiscal Procedures –
French R&D tax credit
New administrative guidelines with respect to staff and subcontracting expenses On December 7th, the French Tax Administration (FTA) released new official guidelines with respect to staff expenses (following a public
Financial allocation
A long-term care establishment (EHPAD) was subject to VAT reassessments on the ground that the general administration, functioning and buildings maintenance costs could only be deducted in accordance with the
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
Reverse-charge mechanism for import VAT in France
The “Sapin II” law, finally adopted on November 8th, simplifies the conditions for the application of the reverse-charge mechanism for import VAT for companies established outside the EU while imposing