In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC
Constitutionality of the employer contribution payment date for qualifying free share award regime pre August 8, 2015?
On February 8 and 9, 2017, the Conseil d’Etat (the French Council of State) and the Cour de cassation (the French supreme court of appeal) have referred to the Conseil
Suspension of the new decree allowing public access to the French trust register
On July 22nd 2016, French Conseil d’Etat suspended public access to the trust register. The executive decree of May 10th 2016, completed by a budget order of June 21st 2016,
Exlusion of the parent/subsidiary regime for non-voting shares provided by article 145-6b ter codified now in article 145-6c of the French tax code: Claims to be filed now
As a reminder, article 145-6b ter of the French tax code (now codified in identical terms under article 145-6c of the French tax code) excludes from the benefit of tax