The French tax authorities have submitted for public consultation draft tax regulations interpreting the anti-hybrid loan provision.

France is one of the few countries where employers do not withhold employees' personal income tax from their payslip. This will change however, in 2018.

France – Clarification on the "must carry" obligation and framing in the case of the neighbouring rights of an audiovisual communication company by the Cour de Cassation

Interest in the advance pricing agreement (APA) procedure has increased gradually since its introduction in 1999 by way of a mere statement of practice. By the end of 2004 more than 30 applications had been filed. The French tax authorities, which are encouraging APAs to be conducted, are expecting an annual average of 20 applications.

The Council of State, in a decision handed down in plenary session, ruled that, in reality, the contribution of shares to a company at a reduced value dissimulated a gift that was taxable for the company...

"L’Etat c’est la grande fiction par laquelle tout le monde s’efforce de vivre aux dépens de tous les autres." (The state is the big illusion on which everybody tries to live at everybody else’s expense.)

Until now, Article 1736 IV bis of the French Tax Code has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.

L'arrêté du 18 avril 2025 modifie la liste des États et territoires non-coopératifs (« ETNC ») au sens de l'article 238-0 A du Code général des impôts. Sont retirés de la liste, les Bahamas, le Belize et les Seychelles.

The French Council of State has ruled that tax authorities cannot substitute fair market value for the sale price in a notarized deed without proving an actual under-the-table payment. This landmark decision clarifies the limits of tax authority powers in challenging real estate transaction prices and establishes important precedent for cross-border property disposals involving non-resident entities.

In a new publication dated January 8, 2025, the tax authorities have clarified the conditions and procedures for adjusting wrongly invoiced VAT.

A new year always brings its share of new developments in labour law. This article sets out five key new provisions from 1 January 2020 that employers in France need to know about.

Until now, Article 1736 IV bis of the French Tax Code (FTC) has imposed very high penalties for trustees who fail to comply with filing requirements imposed by French tax legislation applicable to trusts.

Dans une décision mentionnée aux tables du Recueil Lebon, le Conseil d'Etat affirme la légalité de la doctrine administrative du 3 avril 2024...

On 5 November 2013, the French Parliament voted in favour of a new Act introducing a trust registry to fight against tax evasion.

In a recent decision, the French Administrative Supreme Court ruled on the applicability of the withholding tax provided for in Article 182 A of the French Tax Code (FTC)...

En 2013, August Debouzy a créé son concours START YOU UP, un programme d'accompagnement juridique à destination des jeunes pousses de la Tech française.

Withholding ‘at source' the personal income tax of French employees and reflecting it on monthly payslips was scheduled to begin in 2018, however implementation is now postponed.

À compter du 1er janvier 2024, le régime TVA de la parahôtellerie est modifié en retenant des critères plus objectifs. Ce changement, issu de la Loi de Finances 2024...

In the previous episode, we presented the various proposals made in the report prepared by the parliamentary information commission on prosecution of tax offences.

The day after the publication in the Official Journal of the decree of march 25,2020,the partial activity scheme has been softened by the Ordinance on emergency measures relating to partial activity.