Veronique Millischer

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France: COVID-19 and Tax Crisis Management

France - March 24 2020 In the stream of urgent issues to be dealt with in the current situation, where all the usual processes and practices are questioned, and where the…

Agnès Charpenet, Ariane Calloud, Caroline Silberztein, Charles Baudoin, Edouard de Rancher, Eric Meier, Geoffrey Poras, Guillaume Le Camus, Iris Bouffartigue, Laura Nguyen-Lapierre, Lionel Ochs, Regis Torlet, Stéphane Taieb, Thierry Vialaneix, Virginie Louvigne.

2020 Finance Bill: ATAD 2 Anti-Hybrid Measures Adopted By The French Assemblée Nationale

France - October 31 2019 On 18 October, the Assemblée Nationale (lower chamber of the French Parliament) adopted the draft legislation proposed by the French Government for…

Charles Baudoin, Guillaume Le Camus.

Abuse of right and group reorganizations: focus on the sequence of operations

France - October 31 2015 In these two cases, the French Administrative Supreme Court handed down decisions about categorizing two reorganization transactions, performed…

Sophie Caulliez.

Quote-part de 5 % sur les dividendes versés par des filiales européennes à des sociétés françaises intégrées : elle doit aussi être neutralisée !

European Union, France - September 4 2015 La Cour de Justice de l'Union Européenne (CJUE) vient de condamner l'absence de neutralisation de la quote-part de frais et charges sur les…

Eric Meier, Guillaume Le Camus, Hervé Quéré.

Double deduction of loan interest

France - April 13 2015 In France, financial expenses borne by companies are deductible from their taxable result (subject to the limitations set at Article 212 BIS of the…

Caroline Silberztein, Eric Meier, Guillaume Le Camus, Hervé Quéré, Stéphanie Auferil.