This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French parliament on 15 December 2021 adopted the 2022 finance
Capital gains on the disposal of equity holdings: calculation of the proportion of fees and charges
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