Publications

The Ban on Wearing the Veil in the Workplace Under Close Scrutiny
In two rulings dated March 14, 2017, the CJEU ruled on the thorny issue...

The Race to Attract Disillusioned Brexit Voters: France and Italy Have Strengthened Their Tax Appeal

The government's invocation of Article 50 of the Treaty of Lisbon...

On January 26, 2017, the Versailles Administrative Court of Appeals issued an unprecedented ruling regarding management packages[1].
As a reminder, the administrative...

The holding period for assets
used for reinvestment has been reduced to 12 months
The 2016 Amended Budget Act (Article 33) also included in the text...

There is now no limit on the number of successive restructuring transactions
Contributions and exchanges of securities carried out following a contribution-transfer were not...

A tax deferral regime
subject to reinvestment
Codified in Article 150-0 B ter of the General Tax Code (“CGI”) for the purpose of regulating the...

Clarification on the Nature of Economic Reinvestment Conditions
Initially, the eligible assets used to meet the 50% reinvestment threshold...

Fixed Taxation Rules
with Respect to the Year of the Contribution
In order to bring the system into compliance with the recent decision of the Cons...

Free Shares and the 2017 Budget Act:
: The program established by the Macron Act is being adapted for the future

The 2017 budget bill was passed in...