The Tax Collection At Source reform (“Prélèvement à la Source” or PAS, in French), which will enter into force on January 1st, 2019, will be a game-changer for companies that

The Tax Collection At Source reform (“Prélèvement à la Source” or PAS, in French), which will enter into force on January 1st, 2019, will be a game-changer for companies that

The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated

On 21 December 2017, the French parliament adopted the second amended finance bill for 2017 and the finance bill for 2018. These finance laws—the first of President Macron—are intended to

Lapeyre, Wolters Kluwer, Xerox, … The last two years have been marked by a new type of dispute, characterized by the incursion of the civil judge in the determination of

Taking over a distressed French business in the courts is a known (1985) and specific technique that has many advantages. This is known as a transfer of assets plan (“plan

The Supreme Court recalls the solution held by the CJEU in the EDM case (April 29, 2004; aff.C-77/01) according to which the annual grant by a holding company of remunerated

Pursuant to the 2017 Finance Act, a monthly income tax withholding system for tax residents was adopted on December 20, 2016 and was due to apply as from January 1st, 2018.