The French Supreme Administrative Court (Conseil d’Etat) canceled on 15 November 2021 the French tax authorities’ (FTA) guidelines denying a tax credit in France for the amount of foreign tax
The French Supreme Administrative Court (Conseil d’Etat) canceled on 15 November 2021 the French tax authorities’ (FTA) guidelines denying a tax credit in France for the amount of foreign tax
Lapeyre, Wolters Kluwer, Xerox, … The last two years have been marked by a new type of dispute, characterized by the incursion of the civil judge in the determination of
In order to benefit from the presumption of transfer of profits attached to article 57 of the French Tax Code (“FTC”), authorities must produce a double proof: Evidence of a
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
French companies have to file claims in order to obtain the restitution of the French CVAE (Cotisation sur la valeur ajoutée des entreprises) paid in 2016 and 2017. The French
The Tribunal Administratif de Montreuil challenges the position of the Foreign Tax office (“DRESG”) consisting in rejecting VAT refund claims for late filing, by reference to the VAT due date rather
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 –
With the decision of the Constitutional Court of September 30, 2016, the conclusion of the Advocate General Kokott on the Belgium Fairness Tax last week and the Financial law presented
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
Public register of trusts, established in December 2013 by a law on action against tax fraud and serious economic and financial crime, has been accessible to everyone online as of June 30, 2016.