We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-9 of 9

French abuse of law and dividend tax credits: recent case-law developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • November 16 2009

In two recent cases, the French Supreme Administrative Tax Court (Conseil d’Etat) shed light on how it applies the new definition of ‘abuse of law’, especially in a context of transfer of tax credits

Restructuring of indebtedness: French tax points

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 22 2009

This briefing sets out the key French corporate income tax issues in respect of debt restructurings

International share schemes - recent key changes

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 13 2011

The new French Finance Bill and Social Security Financing Bill (the French Tax Bills) entered into force as from 1 January 2011 and have raised tax rates generally, and in particular, those applicable to share based income in France

New tax on bankers' bonuses

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • April 28 2010

On 9 March 2010, the French parliament voted on a law that introduces an exceptional tax imposed on financial institutions (credit institutions and investment firms) that operate in France

The treatment of tax-favoured awards - recent developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • July 1 2011

The approval requirements for granting tax-favoured share awards and options in France have been the subject of some uncertainty

The treatment of French tax-favoured awards recent developments

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • June 13 2011

The approval requirements for granting tax-favoured share awards and options in France have been the subject of some uncertainty

Change of treatment of French tax-favoured options requirement for shareholder approval

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • December 9 2010

There have been some recent changes in the way the French tax authorities are applying the rules regarding tax-favoured share awards and options (awards) granted by non-French companies to French employees

Hungary and France introduce new "fat taxes", while Denmark mulls them over

  • Freshfields Bruckhaus Deringer LLP
  • -
  • Denmark, France, Hungary
  • -
  • November 2 2011

Hungary and France have introduced new taxes on foods that are considered to be unhealthy

Increase of the Value Added Tax rate

  • Freshfields Bruckhaus Deringer LLP
  • -
  • France
  • -
  • May 2 2012

The Amending Finance Act for 2012, dated 29 February 2012, has introduced the so-called Social VAT, comprising a 1.6 points increase in the VAT rate to finance a reduction of employers' portion of social security contributions

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy