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On 17 June 2025, the French Administrative Supreme Court (Conseil d’État) referred a preliminary question on the constitutionality of the...
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I’m sad to say we have reached the end of our round the world Tax Disputes podcast series but we are going out in style with a trip to...
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In a decision dated 20 October 2020, previously covered on this blog, the Administrative Court of Appeal of Versailles had ruled that the...
In a decision dated 25 April 2022, the French Administrative Supreme Court has provided useful clarifications on the French CFC regime...
The principle of legality of taxation (or principle of fiscal legality) forms part of the legal order of the European Union (EU) as a...
The French National Financial Prosecutor’s Office (Parquet National Financier - PNF) published new Guidelines on public interest judicial...
In its decision in the Valueclick Case on 11 December 2020, the French Administrative Supreme Court ruled on the existence of a permanent...
This question - which is of utmost importance as the OECD commentaries provide key insights to tax authorities, taxpayers and judges, on...
In a decision dated 11 December 2020 (no 420174), the French Administrative Supreme Court (Conseil d’Etat) overturned the decision of the...
The Administrative Court of Appeal of Versailles has recently ruled that the capital gains tax charge applicable to non-residents on the...
The French Administrative Supreme Court has recently ruled, in the context of the capital gains tax charge applicable to non-residents on...
Enacted in mid-2019, the French Digital Services Tax (DST) is supposed to be temporary and to be repealed as soon as new appropriate...
In France, additional measures that extend or suspend certain time limits have been implemented in response to COVID-19, and it was...
As countries ramp up social distancing measures to combat COVID-19, the economic costs of the virus spiral and the G7 leaders have called...
The French Draft Finance Bill for 2020, as published on 27 September, includes a provision introducing a presumption that individuals...
On 27 September, one of the key measures introduced by the recent Anti-Fraud Law (which was adopted by the French Parliament on 23...