An illustration of the different tax effects based on the same legal basis of the elimination of the double taxation : different tax effects according to the taxable person residence Tax treaties are international treaties designed to prevent taxpayers – companies or individuals – from being taxed twice on the same income by two different […]
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As the festive season approaches, companies may wish to give gifts to their most important customers. These gifts are subject to specific tax rules. The end of the year can be an opportunity to give a gift to your major customers to thank them for the trust they place in you and to consolidate the […]
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The French Pinel law is one of several laws designed to encourage rental investment and support real estate construction. In the French political landscape, it’s common practice to offer tax breaks to boost the construction of new homes in FRANCE. The Pinel scheme was presented on August 31, 2014. The law officially came into force […]
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The French Supreme Court (“Court de Cassation”) affirms that there are two types of loss of opportunity. There is the infirm loss of opportunity, which is reparable, and the hypothetical loss of opportunity, which is not reparable. The notion of loss of opportunity is rather complex, as it is ambiguous. It can refer to both […]
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Loans: the bank’s duty to warn the borrower, liability action in the event of breach and statute of limitations Pre-contractual duty to inform for a Loan Agreement Before taking out a consumer loan, a certain amount of information must be provided in order to study the offer and understand the extent of the borrower’s commitment. […]
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Tax departments: Individual tax departments (SIP); Business tax departments (SIE); Property tax centers; Registration centers; Land registry services. The activities of the Public Finance Department (DGFIP hereafter) in terms of economic and financial expertise and action: Thanks to its expertise in financial and accounting matters, the DGFiP provides advisory services in these fields to prefects […]
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