Estimated reading time (in minutes) Decision of the Council of State: End of tax discrimination The Council of State , in a decision dated November 20, 2013, had to address the question of the tax rate applicable to capital gains on real estate generated in France by...
Estimated reading time (in minutes) The French Council of State has definitively resolved the question of the tax rate applicable to real estate capital gains made in France by taxpayers having their tax domicile in Switzerland. End of dispossession In a judgment...
Estimated reading time (in minutes) To be exempt from value added tax (VAT), medical and cosmetic surgery procedures must: – on the one hand, be carried out by professionals practicing in the legal and regulated field of medicine (article 261 cpc) , – on the other...
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Estimated reading time (in minutes) According to article L. 57 of the general tax code , applicable in this case, the tax administration is required to send the taxpayer a reasoned notification of adjustment. This notification must allow the taxpayer to express his...
Estimated reading time (in minutes) In a recent question-and-answer circular, the Administration provides clarifications regarding the adjustments resulting from the 2nd amending finance law of August 16, 2012. These adjustments specifically focus on the partial...
