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.

The French administrative supreme court ("Conseil d'Etat") has overruled the Paris administrative court of appeals and issued a ground-breaking decision on the concept of PE for both French CIT and...

Le Conseil d'Etat s'est prononcé le 5 juillet 2023 sur le régime TVA para-hôtelier.

L'impôt étranger peut s'imputer sur l'impôt dû au titre de la quote-part de frais et charges

Le Conseil d'État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA...

Le volet « recettes » du Projet de Loi de Finances pour 2025 (PLF) a été rejeté par les députés à l'Assemblée nationale le 12 novembre 2024.

Long anticipated, the Franco-Danish Tax Treaty was finally terminated on June 10, 2008 and will be effective on January 1, 2009.

French tax courts have issued various decisions that may have a significant impact on the application of the French CFC rules.

By two decisions, Starbucks and Fiat, of September 24, 2019, the General Court of the European Union has validated the principle of the Commission's approach

France will put on on-line a "public register of trusts", an unprecedented initiative permitting public access to personal information on settlors, beneficiaries and trustees.

Not well-known but compulsory, environmental taxes apply to all companies doing business in France.

We are pleased to provide you with a summary of certain recent French tax news, and would be glad to discuss with you in more details any of these matters ...

A person is entitled to claim treaty benefits if that person could be considered as a resident under a tax treaty.

While French growth was increasing from January to mid-February, a sharp slowdown was observed as soon as the Covid-19 disease broke out and that is all the more the case since the beginning of March.

The European Commission proposes that shell companies in the EU that have no or minimal economic activity are unable to benefit from tax treaties and EU Directives advantages.

La Cour administrative d'appel de Lyon juge qu'une société holding qui a exposé des frais liés à des acquisitions de titres de participation réalisées par ses filiales n'était pas tenue de les refacturer...

The implementation of a PAYE tax system in France has been a long time in the making.

La cour administrative d'appel de Lyon affirme que l'acte délibératif d'une société indiquant que son président n'exerce aucune fonction de gestion et de contrôle du secteur financier...

Le Conseil d'État écarte l'exigence d'une « imposition effective » aux Pays-Bas pour qu'une société néerlandaise puisse bénéficier des dispositions de la convention fiscale franco-néerlandaise...

Navigating the French tax system requires careful preparation and attention to detail, especially with annual changes to the online filing process. This guide walks through essential tips for completing your 2025...