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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Application of the long-term capital gains (“plus-values à long terme”) regime to securities not recorded on the balance sheet Securities not recorded in the balance sheet may benefit from the long-term capital gains regime, provided that they qualify as fixed assets by their nature and are sold after a period of retention of two years. Council of […]
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Despite an uncertain financial environment and a dense and complex legislation, the life insurance remains in 2017 the first financial investment for French. Indeed, this one still represent an excellent technique of current income optimization, and a great means of future income incorporation, gathering liquidities and relative safety. 1- Despite the doubts raised by the […]
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