Commercial and company law, Tax law
Estimated reading time (in minutes) The taxation of GFA (Groupements Fonciers Agricoles) shares under the Impôt sur la Fortune Immobilière (IFI) is typically based on their market value as of January 1st of the tax year. However, exemptions exist when the shares...
Commercial and company law
Estimated reading time (in minutes) Nullity of acts amending the statutes of commercial companies Under the terms of Article L. 235-1 of the Commercial Code , the nullity of an act modifying the statutes of a commercial company can only be found if there is an...
Commercial and company law
Estimated reading time (in minutes) This judgment of rejection will attract attention, on the one hand, in that it relates to the regularity of the lessee’s registration in the RCS required by Article L. 145-1 of the Commercial Code and, on the other hand, on...
Commercial and company law, Other
Estimated reading time (in minutes) Request for delay and suspension: termination of the commercial lease According to Article L. 145-41 of the Commercial Code , the holder of a commercial lease has the right to request delays and the suspension of the effects of...
Commercial and company law, Tax law
Estimated reading time (in minutes) The Dutreil Pact is a measure aimed at promoting the transfer of businesses by offering significant tax benefits to both companies and sole proprietorships . In this article, we will explore key aspects of Dutreil schemes,...
Commercial and company law
Estimated reading time (in minutes) In a corporate group , the entities that make up the group are legal persons that retain their legal independence from each other. Furthermore, it is important to note that the group as a whole does not have legal...
