The obligation to file annual accounts

Estimated reading time (in minutes) Ensuring compliance with the  obligation to file annual accounts: legal consequences and  enforcement measures According to article L 123-12 of the Commercial Code, it is compulsory for all traders to draw up annual accounts at the...

Clarification of tax exemption

Estimated reading time (in minutes) Clarifying tax exemption  Exemption of financial investments: impact and relief for  non-residents In a significant judgment, the Court of Cassation clarified that the financial investments of non-residents are exempt from the...