Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 15 DECEMBER 1995

Draft of Finance Bill for 1996

SG Archibald Andersen
Explore more from SG Archibald Andersen

FranceAntitrust/Competition Law
Draft of Finance Bill for 1996: first reading at the Senate

A new measure has been voted by the Senate regarding the French tax consolidation regime. A supplementary article specifies that the neutralisation system of sale of inter-company fixed assets is also applicable to sales of stockholdings excluded from the regime of long term capital gains and capital losses. This parliamentary measure accepted by the government would apply, for the determination of the global result of tax years open as of January 1st, 1994, i.e. date of application of the exclusion, and thus retroactively.

Draft of rectified Finance Bill for 1995: Council of Ministers

Main articles

1. Taxation of the new stock market

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

French Merger Control: Increase Of Notification Thresholds

France is set to significantly raise the turnover thresholds that trigger mandatory pre-merger notification to the French Competition Authority, marking the first increase in general thresholds since 2004. The reform, adopted through the French Economic Life Simplification Bill in April 2026, amends Article L. 430-2 of the French Commercial Code and awaits final promulgation before entering into force in September or October 2026.
FranceAntitrust/Competition Law
Delsol Avocats
Delsol Avocats
Article

Airbus/Air France: A Procedural First For Efficiencies, Not Yet A Substantive One

The European Commission has cleared the Airbus/Air France joint venture in a landmark decision that marks the first time efficiency claims were assessed during Phase I merger review. While the transaction was ultimately approved without relying on these efficiencies due to lack of competitive concerns, the Commission's willingness to examine cost synergies, logistics benefits, and consumer advantages signals a potentially more receptive approach to efficiency arguments in future merger cases.
FranceAntitrust/Competition Law
Baker Botts L.L.P.
Baker Botts L.L.P.
Article

French Competition Authority – Launch Of A Public Consultation On The Review Of Its Sustainability Informal Guidance Framework

The French Competition Authority has opened a public consultation to evaluate its two-year-old informal guidance framework that helps organizations determine whether their sustainability initiatives comply with competition law. Since its introduction in May 2024, the framework has issued five guidance letters covering diverse environmental projects, from carbon footprint platforms to retail sector sustainability commitments.
FranceAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership