In the terms of article 219, I-a quinquies of the French Tax Code (CGI), the quasi-exemption regime for long-term capital gains is applicable to shares held for at least two years, which: – Have, in accounting terms, the nature of … Lire plus
A drawing or model is considered new if, on the date of filing the application for registration or on the date of the claimed priority, no identical model or design has been disclosed, i.e. made accessible to the public (ex: … Lire plus
New measures to facilitate decision-making and the participation of shareholders in public limited companies (SA), companies limited by shares (SCA) and limited liability companies (SARL) introduced by French Decree n° 2018-146 dated February 28, 2018 as per ruling n° 2017-747 … Lire plus
Following its referral by 60 members of Parliament, the French Constitutional Court recognize nearly all of the Bill of ratification of the “Ordonnances Macron”, including that on the implementation of the new “CSE”. The text, adopted on February 6 & … Lire plus
According to Article 155, IV of the French Tax Code, LMP status is granted to taxpayers: – Whose annual income, derived from said activity by the members of their tax household, is over € 23,000 and exceeds their tax household’s … Lire plus
