Avocats
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
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

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