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Results: 1-10 of 12

Hotels renovation in Saint-Martin: a boost for investment and the investors
  • Baker & McKenzie
  • France
  • April 30 2015

The Finance Act for 2015 has extended to the hotel industry of Saint-Martin the benefit of increased rate of 45.9 to the tax reduction applied to


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


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


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


Calculation of the added value for the territorial economic contribution cap for the resort operators: Important decision of the Paris Administrative Court of Appeal
  • Baker & McKenzie
  • France
  • August 15 2014

In an unprecedented decision, the Paris Administrative Court of Appeal made a ruling on the dispute between the operators of a tourism residence and


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


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 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


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