Legal opinion about the Financial Law n°2011-1978 of December 28, 2011 for 2012 I – V.A.T (“T.V.A”): The Reduced-rate (« taux réduit ») of 5,5% is raised to 7% except for the products and services of first necessity (alimentary products, equipments for disabled person…) which continue to benefit from the rate of 5,5%. This […]
Read more
fichier à telecharger: The French Tax System
Read more SELF ENTREPRENEUR LAW OF AUGUST 4TH 2008. In order to become a self entrepreneur you must register your activity to the “Centre de formalités des enterprises” or to the Chamber of Commerce (“Chambre de commerce”) if you have a commercial activity. There are some conditions to this statute: – Regarding the turn over (“chiffre […]
Read more The trust deed (« la fiducie ») is defined by the article 2011 to 2031 of the French Civil code (Law n° 2007-211 of February 19th 2007). The trust deed is the mean for one or many principals (“constituants”) to transfer properties (“biens”), titles (“droits”) and safeties (“sûretés”) to a trustee (“fiduciaire”). Those properties are […]
Read more
Definition : (article 35 of the French revenue Code). A property dealer (“marchand de biens”) is a person who buys in its own name, in order to sale buildings, businesses/commercial establishments (“fonds de commerce”), shares of a real estate comp any, or who usually subscribes those shares, in order to sale. A person who, […]
Read more Any Person / Company wishing to start a business should register himself accordingly at the Registrar of Business (“registre des societés”) where a Business Registration Number (“numéro d’immatriculation”) will be allocated to him. Details such as the type(s) of business activities, the address of the propose trade and the expected date of commencement should be […]
Read more
