Tax Law Archives - UGGC Avocats

SALE OF SECURITIES BY MEANS OF A VENDOR CREDIT: TAXATION OF THE ENTIRE CAPITAL GAIN IS CONSTITUTIONAL

In a decision of January 14, 2022 (Cons. const. 14-1-2022 n° 2021-962 QPC), the French Constitutional council validates the provisions leading to the immediate taxation of the totality of the…

Illustration of an abuse of rights and taxation of management package gains | 21/02/2022

The tax team would like to draw your attention to a recent decision of the French supreme administrative Court of January 28, 2022 which expands its case law of the…

Clarification of the administrative doctrine on the temporary system of neutralisation of free revaluations of assets introduced by the Finance Act for 2021 | 15/07/2021

The tax authorities have published their first comments on the temporary system of neutralisation of free revaluations of assets on taxable income recently introduced by the Finance Act for 2021…

Belgian tax authorities and double taxation of French dividends: granting a tax credit under certain conditions | 15/06/2021

Double taxation of French dividends – new circular of 28 May 2021 – The Belgian tax administration finally allows the granting of a tax credit but only if the dividends…

Non-profit organizations – towards increased control of the sponsorship system | 18/03/2021

The proposed law "Strengthening the respect of the principles of the Republic" adopted by the National Assembly on February 16, 2021 and sent to the Senate, whose purpose is to…

Decision of the French Council of State on the VAT rate applicable to the services of commercial agents | 15/03/2021

Tax Law

The tax law team would like to bring to your attention a recent Decision of the Council of State dated December 11, 2020 (CE, 8e-3e ch., December 11, 2020, Association…

Une nouvelle étape est franchie : la CJUE a jugé la taxe de 3% sur les dividendes incompatible avec la directive mère-fille (CJUE, 1e ch., 17 mai 2017, aff. C-365/16, AFEP) | 01/06/2017

Par Stéphanie Ernould La Cour de justice, saisie d’une question préjudicielle posée par le Conseil d’Etat, estime que l’assujettissement d’une société française à la contribution de 3% sur les dividendes…

L’agrément exigé en cas d’apport à une société étrangère n’est pas conforme au droit de l’Union Européenne – CJUE, 1re ch., 8 mars 2017, aff. C-14/16, Euro Park Service | 05/04/2017

Par Stéphanie Ernould Suite au renvoi préjudiciel du Conseil d'État (CE, 9e et 10e ss-sect., 30 déc. 2015, n° 369311, Sté Euro Park Service), la CJUE a jugé que les…

Plafonnement des frais et commission des produits ISF-PME | 03/01/2017

Le décret n°2016-1794 du 21 décembre 2016 pris en application du deuxième alinéa du VII de l'article 885-0 V bis du code général des impôts visant à plafonner les frais…