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Results: 1-10 of 14

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


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


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


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


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


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


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