The European CSRD (Corporate Sustainability Reporting Directive), which aims to improve and harmonize the disclosure of environmental, social and governance (ESG) information by companies, came into force on January 1, 2024. In France, its provisions were ... read more
Minor usefulness of the 27th of March update of the administrative doctrine concerning the determination of the acquisition price of shares subscribed in exercise of BSPCE (bons de souscription de parts de créateur d’entreprise) A BSPCE is a ... read more
Several tools exist to build loyalty and encourage the involvement of employees and corporate officers in the development of the company they work for. One of these is the granting of free shares, within a favorable tax and social security framework. ... read more
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
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