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In its decision of 16 November 2022, the French Conseil d’Etat (Council of State) ruled that the option of conversion into shares of OCAs (convertible bonds) subscribed to by the sole shareholder of a foreign subsidiary does not substantiate a payment ... read more
On Monday, 26 September, Bruno Le Maire, Minister of the Economy, Finance, and Industrial and Digital Sovereignty, and Gabriel Attal, Minister of Public Accounts, presented the 2023 Finance Bill. Our Tax team reviews the measures individuals and ... read more
On 14 June 2022, the French Conseil d’État sought advice from the Court of Justice of the European Union (CJEU) on the scope of the Steria ruling relative to a complaint lodged in 2014 by two French companies requesting the refund of the corporate tax ... read more
In its decision dated 11 March 2022, the French Conseil d’Etat ruled that Alone et Co did not commit an irregular management act by entering into a unilateral agreement to transfer securities to a director of its subsidiary and by later selling such ... read more
Part of our teams will attend the next EMEA Regional Conference of MSI Global Network from May 13th to May 15th in Lisbon. They will have the pleasure to meet again friends and members of our worldwide association. The Conference will be in-person. To ... read more
The French highest administrative court, the Conseil d’Etat, just confirmed the necessity of implementing the abuse of right procedure to reclassify the capital gains realised via an intermediary company as wages. In its decision dated 28 January 2022 ... read more
Four nominations for our Tax Department among the best Law Firms in “2021 Décideurs – Leaders League – France”: LBO, transactions tax law, non profit organizations tax law, and tax litigation. Warm congratulations to the team: Phillippe A. Schmidt and ... read more
On 21 December 2021, the tax authority published its comments on the Pacte Dutreil transfer regime which was modified by the French Finance Bill for 2019 The tax authority has just published the final version of their comments on the regime known as the ... read more
Four nominations for our Tax Department among the best Law Firms in “2021 Décideurs – Leaders League – France”: LBO, transactions tax law, non profit organizations tax law, and tax litigation. Warm congratulations to the team: Phillippe A. Schmidt and ... read more
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

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