You will find attached the analysis of the VAT measures of the 2021 PLF prepared by the Cabinet Arsene’s VAT team with the Taxand Service Line. In this document, the following measures are presented and discussed in detail, along with a practical analysis. 01- Implementation of a French VAT Group (Article 45 of the Draft […]
In a decision dated September 9, 2020, [1] the French Administrative Supreme Court confirmed [2] the possibility of exercising the option to subject rents to VAT on a lot-by-lot basis and no longer on a global basis per building or property complex. Principle: a global VAT option per building or property complex. As a reminder, […]
Presentation of the French wealth tax system for (Ultra)High Net Worth Individuals („Standort Frankreich – Aktuelles für deutsche (U)HNWI“) Participation in a panel discussion on the taxation of beneficiaries of German family foundations who have their tax residence outside Germany („Begünstigte deutscher Familienstiftungen im Ausland : Keinmal-, Einmal- oder Doppelbesteuerung ? Case-Study mit Erfahrungsberichten aus Frankreich, Österreich […]
Overview of recent tax news in France („Länderberichte – Frankreich“) Participation in the panel discussion on recent decisions in international tax law („Aktuelle Entscheidungen zum Internationalen Steuerrecht“) For more information on the content of the seminar and the participants : http://www.ists.ch/archiv19/podium.htm
At Arsene % we will preserve the safety, health and well-being of our associates, employees and business partners by generalizing remote working and bolstering the current sanitary measures within our workplace. At Arsene % we will maintain our level and scope of activity while upholding an unwavering standard of quality in the services we prodvide […]
In a decision of 8 November 2019 (Supreme administrative Court, 8th and 3rd ch., 8 November 2019, n°430543, min. c/ Sté Masterfoods Holding SAS), the French Supreme administrative Court (“Conseil d’Etat”) ruled that income distributed by a company incorporated under German law in the form of a “GmbH & Co KG”, to its French limited […]
Arsene, the first independent French business law firm exclusively specialized in tax, announces the cooptation of Nathalie Habibou as a partner. Nathalie had been an associate within the firm since 2008. This promotion allows the firm to continue to offer its clients a service with high added value in of the one of the fastest-growing […]
01 | Transposition of the Council Directive (EU) 2018/1910 of December 4th, 2018 for VAT purposes (article 10 of the draft finance bill) – measures applicable as of January 1st, 2020 VAT identification number: the valid identification number of the customer becomes an additional substantive condition for benefiting from the exemption on intra-EU supplies of […]
In a highly expected decision rendered by the Conseil d’Etat in plenary session on April 24th, 2019, the French administrative High Court reversed the previous position laid out in the Lupa case in 2016 (CE, plén. fisc., April 24th 2019, n°412503, Min. c/ Sté Fra SCI). In the Lupa case (CE, 8e et 3e s.-s., […]
The Luxembourg Government Council met on Friday, November 16, 2018 under the chairmanship of Prime Minister Xavier Bettel. Among other topics, the Council has agreed with the draft law approving the Tax Treaty between the Government of Luxembourg and the Government of the French Republic. This new Treaty significantly impacts the real estate sector. It […]