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European Tax

Incompatibility of French non-resident capital gains tax with free of movement of capital confirmed for the past and potentially for the future!

5/10/2023 2:21:01 PM

Incompatibility of French non-resident capital gains tax with free of movement of capital confirmed for the past and potentially for the future!

By Franck Morhain Victor Camatta

In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...

The French Administrative Supreme Court provides clarifications on the French CFC regime in a non-EU context

5/4/2023 9:39:01 AM

The French Administrative Supreme Court provides clarifications on the French CFC regime in a non-EU context

By Yves Rutschmann Victor Camatta

In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime...