European Tax

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

In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...

As part of the French Amended Finance Bill for 2021, the French Parliament amended the French capital gains tax applicable to non-French...

On 13 July 2021, the French Administrative Supreme Court (Conseil d’Etat) handed down three important tax decisions which shed new light...

The context In France, like in many other countries, debt financing will often be preferred by businesses as it generates, subject to...