Administrative comment on the matter of two exceptional contributions applicable to the financial year from 31 December 2017 to 30 December 2018. In this comment on two new contributions based on the corporate tax (“IS”) of the entities performing respectively a turnover equal or superior to the sum from 1 to 3 milliards euros for […]
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The allocation of costs, the voting terms, the role of each person within the « co-ownership »… All these notions seem obscure to you? Let us guide you and thereby become a knowledgeable « co-owner ». You ‘ve just acquired your dream apartment. Therefore, you just become «co-owner» and, as such, a decision-making member of your building. From now on, if you want to […]
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About the decision of the Council of State (« Conseil d’Etat ») CE, 8 déc. 2017, STE SOPARFI After the decision of the Constitutional Council (« Conseil constutionnel ») of October 6, 2017 (Cons. const., 6 oct. 2017, n° 2017-660 QPC, SOPARFI: Dr. fisc. 2017, n° 41, comm. 501, note N. Jacquot et P. Mispelon. – M. Pelletier, La fin de la contribution de 3 % […]
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1151 towns soon to be concerned ? Implemented in Paris since August 1st 2015, the regulatory framework on rent control has been effective in Lille since February 1st 2017. Introduced by the Alur Law of March 24th 2014, this measure, which was supposed to be effective in the biggest conurbations of the territory, was eventually restricted, by Prime Minister […]
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In the context of granting a credit to a real estate civil companies («sociétés civiles immobilières – SCI») or alternatively to a limited liability company («société à responsabilité limitée – SARL») holding a property, lenders usually require a pledge of the shares («nantissement des parts») of that company, in addition to the Usual real estate […]
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The new accounting proceeding, introduced recently, and commented by the Administration even more recently, has not raised many discussions so far. Yet, this new procedure, which relocates the place of the accounting audit in the premises of the Administration, compromises the “sacred” territory of the oral and adversarial debate. That the tax creates a pecuniary […]
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