30 results found

Literally "not twice in the same," non bis in idem is basically a legal doctrine whereby no legal action can be initiated twice for the same course of action.

Le Tribunal administratif de Strasbourg examine un litige fiscal portant sur une convention de centralisation de trésorerie (cash pool) entre une société française et une entité suédoise liée.

This update will look over changes to the EU Parent–Subsidiary Directive, recent advisory opinions issued by the Committee, recent case law, and other issues.

The Court of Justice of the European Union examines whether transfer pricing adjustments made within an intragroup agreement to guarantee a predetermined profit margin constitute taxable services under VAT law.

The Finance Law for 2015 and the Amending Finance Law for 2014 have now been enacted by the French Parliament and reviewed by the Constitutional Court.

Le projet de loi de finances pour 2024 a été présenté par le gouvernement à l'Assemblée nationale le 27 septembre 2023.

The Paris Administrative Court of Appeal examines whether a French subsidiary operating as a routine distributor with limited risks indirectly transferred profits to its Italian parent companies by bearing disproportionate rental and personnel costs that contributed to brand development and customer acquisition without receiving compensation.