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Results: 1-6 of 6

Payment of the corporate income tax: deferment of the date for filing the balance statement and new conditions for refunding overpayments (Article 20 of the 2013 Amending Finance Act)

  • Baker & McKenzie
  • -
  • France
  • -
  • January 31 2014

The main purpose of this measure is to modify the date by which companies that are subject to the corporate income tax and which end their fiscal year

Miscellaneous

  • Baker & McKenzie
  • -
  • France
  • -
  • August 14 2012

The Parliament passed a number of measures merely to increase revenue

Increase in the exceptional contribution on the corporate income tax (Article 16 of the 2014 Finance Act)

  • Baker & McKenzie
  • -
  • France
  • -
  • January 31 2014

After having wished to enact a new contribution, in the initial bill, on large companies' EBITDA, in the end the Government reversed course due to the

Adjustment of the tax deduction benefiting of the non-professional furnished accommodations' leasing ("Censi-Bouvard" regime)

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 76 of the 2012 Finance Act adjusts the tax deduction benefiting non-professional rental investments made in furnished buildings for students, elderly or disabled persons and tourist residences classified as such, which will cease to be applicable in 2013, barring one exception

French transfer duty on share disposals: a significant increase in registration fees

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

During a reading of the 2012 Finance Act, members of Parliament adopted a provision to increase French transfer duty on share disposals from January 1, 2012

Adjustment of the Scellier tax decrease

  • Baker & McKenzie
  • -
  • France
  • -
  • January 25 2012

Article 75 of the 2012 Finance Act adjusts both the scope and the terms of applying the Scellier tax decrease that, as a reminder, benefit taxpayers having acquired new housing intended for the rental market between the 1 January 2009 and the 31 December 2012