As released in our Tax Alert dated 2 September 2015, the Court of Justice of the European Union concluded in the Groupe Steria SCA case (C-386/14) that the differentiated taxation
Dividends received from 95% EU subsidiaries: CJEU rules French tax consolidation regime infringes EU law
In an awaited decision issued on 2 September 2015 (case C-386/14), the Court of Justice of the European Union (CJEU) concludes that the difference in taxation of dividends received by
French Corporate Income Tax Surcharge of 3% on Dividends: Claims to be filed now
Supreme Court decisions of June 27, 2016 French companies should take precautionary action now in order to claim the French corporate income tax surcharge of 3% paid in 2014, 2015
Modification to French social security and income tax treatment of termination payment
Article 8 of the Social Security Law for 2016 provides a change, applicable as of January 1, 2016, to the social security regime of the termination payments made to corporate
VAT exemption and management of investment funds
Through the Order of July 27, 2013 implementing the Directive of June 8, 2011 on managers of “alternative investment funds” – also known as the “AIF” Directive (Alternative Investments Funds)