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Finance Acts focus

Baker & McKenzie
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France
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January 21 2013

The fiscal annus horribilis finished with the French Constitutional Court censoring the most symbolic measure of the 2013 Finance Act, the 18

2013 Finance Bill: measures adversely affecting large companies

Baker & McKenzie
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France
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November 30 2012

The government’s announcement in September of the 2013 Finance Bill measures was not a surprise for companies

The first finance act of the Holland era: not unexpected but already some disappointment

Baker & McKenzie
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France
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August 14 2012

The new parliamentary majority’s first 2012 Amending Finance Act has just been passed and this edition of the Tax Newsletter is completely devoted to it

Miscellaneous

Baker & McKenzie
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France
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August 14 2012

The Parliament passed a number of measures merely to increase revenue

Non-deductibility of losses on investment shares

Baker & McKenzie
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France
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August 14 2012

This provision is aimed at modifying Article 219-I-ter-a, 2nd paragraph of the French Tax Code, which provides that the tax regime of long-term capital gains and losses does not apply to the shares of companies whose assets are mainly comprised of shares excluded from this tax regime (investment shares) or whose activity consists overwhelmingly of managing the same shares on their own behalf

Anti-abuse provisions related to certain divestment schemes

Baker & McKenzie
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France
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August 14 2012

Article 16 of the second 2012 Amending Finance Act is aimed at reinforcing the anti-abuse provisions for divestment schemes referred to as “coquillards” (thieves) schemes, which was already adopted with the first 2011 Amending Finance Act, adding three new measures

Tax increases: yes, but then what?

Baker & McKenzie
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France
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May 31 2012

So the French have spoken... and voted to pay more taxes starting this year

France increases transfer duty on share disposals

Baker & McKenzie
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France
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March 20 2012

Parliament approves removal of cap on French transfer duty on share disposals from 1 January 2012, leading to increases in duty payable

Various measures concerning companies (DOM-overseas departments-, JEI-young innovative companies-, CIR-research tax credit-, TVS-company car tax-, electronic procedures)

Baker & McKenzie
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France
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January 25 2012

Among all those affecting companies, five can be retained:

Incentive tax measures regarding dwellings

Baker & McKenzie
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France
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January 25 2012

Article 42 of the 2011 Amending Finance Act has introduced an attractive tax regime applicable to the sales or contributions of buildings used as offices or business premises realized by legal entities subject to corporate income tax between the 1st January 2012 to the 31 December 2014, provided that the purchaser undertakes to transform the building acquired into a residential building within a 3 year-period as from the end of the acquisition fiscal year

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