In a decision dated February 5, 2024, the French Council of State (Conseil d’Etat) cancelled the French administrative tax ruling that refused to apply the tax deferral mechanism to a transaction involving the contribution of shares subscribed in ... read more
In principle, commercial companies acquire legal personality, and therefore the capacity to enter into contracts, only when they are registered in the Trade and Companies Register. Nevertheless, it is useful to be able to enter into deeds in the interest of ... read more
In a decision dated October 4, 2023, the French Council of State (Conseil d’Etat) has validated the deductibility of fees paid under a management fees agreement in the case of a common manager. Management fee agreements are contracts between companies with ... read more
The appointment of a statutory auditor, known as a special benefits auditor, is mandatory when a company decides to set up certain operations, although it is not required to appoint a statutory auditor with a permanent assignment within the company. That is ... read more
The existence of a lease under which a société civile (non-trading company) rents out a property unfurnished belonging to it does not necessarily protect it from being liable to corporation tax (IS) due to the existence of a sublease on a the same property ... read more
Can a company be held liable for wrongful acts committed by its founder during the period prior to its registration? In the case at bar, the employee of an industrial engineering company (E.) had transferred several internal company documents from his work ... read more
In this decision, the Conseil d’Etat illustrates the principle laid down in its decisions of 13 July 2021 of taxing the gain as a capital gain when it does not arise from the salaried duties performed by the beneficiary. The Conseil d’Etat (CE ... read more
Among the many obligations that weigh on commercial companies are those relating to the annual financial statements drawn up at the close of each financial year (Article L123-12 of the French Commercial Code). Nevertheless, in order to reduce the burden on ... read more
The French Highest Court confirms the impossibility for a company to carry forward to its subsequent profitable fiscal years the foreign tax credits not used due to a loss-making situation. The decision of the French Conseil d’Etat of 8 March 2023 ... read more
It’s one of our differences that our clients much appreciate: our international network MSI, which associate more than 250 lawfirms in the world! We will meet again with our EMEA fellow members in Bucharest at the MSI EMEA Regional Conference taking ... read more
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