This article was published on January 25, 2018 by the Bureau of National Affairs, Inc., Bloomberg Tax. We obtained consent of the Bureau of National Affairs, Inc., Bloomberg Tax to

New free shares acquisition gain regime (so-called “Macron II” regime) The free shares tax and social regime has been modified by the 2018 Finance Tax Act (adopted on December 30th,

In 2007, a company applied for a VAT refund claim. Further to a tax audit, the FTA rejected this claim in 2008. The company did not challenge this decision and

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

Administrative Supreme Court Decision, June 14, 2017 For accounting periods ending on or after 31 December 2012, the 12% portion of fees and charges is assessed on the gross amount

The French Supreme Court (“Cour de cassation”) has just ruled on an important matter concerning statutory profit-sharing in a way which hampers attempts by staff representative bodies to challenge employers’

Background Following government’s tax policy proposals in the 2018 budget and economic policy statement, there was the need to amend certain tax laws in order to bring the proposals into

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.