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French investment scheme for SMEs cleared

Nabarro LLP
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European Union, France
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March 31 2008

The European Commission (Commission) has raised no objections to a tax scheme offering a reduction to the French solidarity tax on wealth (STW) for those who invest in small and medium enterprises (SMEs

Tax credit to stimulate video game creation approved

Nabarro LLP
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European Union, France
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January 30 2008

Following an in-depth inquiry and certain adjustments to the proposed scheme, the European Commission has approved a French tax credit system designed to encourage video game creation

Withholding tax on French dividends to non resident pension funds found unlawful

Dorsey & Whitney LLP
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France
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March 10 2009

The French Supreme Administrative Court on 13 February 2009 held that the withholding tax due by EU pension funds levied on French dividend payments is contrary to the free movement of capital guaranteed by the EC Treaty

France and United Kingdom suggest reduced VAT rate on green products

McDermott Will & Emery
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European Union, France, United Kingdom
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November 2 2007

France and the United Kingdom have asked the European Commission to consider whether the European Union could introduce reduced VAT rates for energy efficient products

Cayman Islands signs 13th TIEA with France

Harney Westwood & Riegels
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Cayman Islands, France
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October 15 2009

The Cayman Islands government announced today that it has signed a Tax Information Exchange Agreement with France, bringing to 13 the number of TIEAs it has concluded

France adopts a carbon tax to complement EU cap and trade program

Jones Day
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France
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October 26 2009

On September 10, 2009, French President Nicolas Sarkozy confirmed that a carbon tax would be implemented in 2010

The 3 percent tax regime reform

Jones Day
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France
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January 31 2008

Pursuant to sections 990 D to 990 H of the French tax code ("FTC"), all French and foreign legal entities that directly or indirectly own real property situated in France are subject to an annual tax equal to 3 percent of such properties' fair market value (as determined on January 1 of the relevant year) ("3 Tax"