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Results: 1-10 of 14

French tax authorities have finally published their final guidelines on the legal definition of a change of activity
  • Baker & McKenzie
  • France
  • October 23 2014

More than a year after the tax authorities' first guidelines on the definition of a change of activity provided in Article 221-5, as amended by the


Merger of assets and revaluation: Quemener also applies when tax authorities perform an upward adjustment
  • Baker & McKenzie
  • France
  • October 31 2015

In a decision on July 27, 2015, the French Administrative Supreme Court reaffirmed the application of the principles laid down in the Quemener case


Parent-subsidiary regime and 5 threshold: importance of financial rights
  • Baker & McKenzie
  • France
  • January 13 2015

Last month, the French Administrative Supreme Court (Conseil d'Etat) handed down an unprecedented decision on assessing the threshold of 5 capital


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


Miscellaneous
  • Baker & McKenzie
  • France
  • August 14 2012

The Parliament passed a number of measures merely to increase revenue


New obligations for Internet platforms used by individuals
  • Baker & McKenzie
  • France
  • January 31 2016

The collaborative economy that allows individuals to exchange with other individuals goods (a car, a home, a mower etc.) or services (car sharing


Iris Bouffartigue
  • Baker & McKenzie