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The French Conseil d’Etat has referred to the French Conseil Constitutionnel on the question of the constitutionality of article 150-0 A of the French General Tax Code (CGI) which does not allow a taxpayer who has sold his shares by means of a vendor-credit ... read more
French law n° 2021-1104 of 22 August 2021, which supports the fight against climate change and strengthens resilience in the face of its effects, known as the “Climate Law”, came into force, except for specific provisions, on 25 August 2021 and ... read more
In three decisions issued during a plenary session on 13 July (1), the French Conseil d’Etat, the highest administrative Court, specified the conditions for the taxation of earnings resulting from the attribution of share purchase warrants (“BSA”) or ... read more
On 27 January 2021, the French Cour de Cassation judged a case in which the shares in a company had been transferred with an asset and liability guarantee capped at 550 000 euros, and duly signed by the acquirer. Two years later, the acquirer requested the ... read more
Crypto-currencies, which are highly speculative products, are attracting more and more investors who are looking to make a profit. The market price of some crypto-currencies has just increased by over 500 % over a three-month period. The surge in profits on ... read more
Business entities are considered legal entities as of the date of their registration on the Companies Registry. Therefore, until such date, companies are considered as being “under formation” and, as such, have no legal existence. However, in ... read more
Since 1st January 2021, the United Kingdom is no longer a member of the European Union. What are the main tax consequences for companies and individuals? 1. Consequences for companies 1.1 Value Added Tax (VAT) Delivery of goods. Goods acquired from the ... read more
Although electronic signatures have been recognised under French law since 2000 by Law n° 2000-230 of 13 March 2000 (on that subject, please see our newsletter COVID-19 Business: focus on the electronic signature), until 2019, business records had to be ... read more
TreasuryXpress, a leading provider of cloud-based treasury management solutions for corporations and banks around the world, joins Bottomline Technologies, a leading provider of financial technology that makes complex business payments simple, smart and ... read more
The finance act for 2021 includes many interesting measures, notably for individuals and companies affected by the economic consequences of the health crisis. We wished to share some of these measures with you. 1. Measures applicable to businesses 1.1 The ... read more

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