Publications
Find our latest articles and publications on current legal and tax topics.
Reuse and commercial activities: what to remember from the decision of the Administrative Court of Rennes on article 150-0 B ter.
The Rennes Administrative Court clarified that the maintenance of the tax deferral under Article 150-0 B ter depends on the actual commercial nature of the reinvestment activity. Ancillary services related to property management are not sufficient to qualify an activity as commercial. Therefore, the leaders must secure their reinvestment by verifying the economic nature of the target company.
Tax requalification of management packages: analysis of the Prezioso Montecin decision (Council of State, May 7, 2026)
The Council of State ruled on May 7, 2026, on the tax reclassification of gains from management packages, specifying that a gain can be reclassified as wages and salary even under tax deferral. This decision impacts the wealth structuring of start-ups and scale-ups, highlighting the importance of rigorous documentation and tax planning from the outset. Leaders must anticipate the tax implications to secure their contribution-exit operations.
Exemption from capital gains tax on the primary residence: when the tax administration sets the record straight.
A decision from the CAA of Lyon reminds that the exemption from capital gains tax on the primary residence requires actual occupation, evidenced by consumption. Abuses are now detected through fiscal data mining, leading to penalties for deliberate non-compliance. Investors must therefore ensure the transparency and compliance of their real estate operations.
PRAXORAMA
Discover our monthly newsletter that keeps you informed of the latest tax and legal news.
PRAXORAMA #10 - Semaine 21/2025
Comparaison approfondie de l’approche fiscale entre la France et les États-Unis, focalisée sur les traitements des entités transparentes, des crédits d'impôt et des conventions bilatérales.
PRAXORAMA #9 - Semaine 20/2025
Étude du crédit d'impôt recherche (CIR) dans le secteur pharmaceutique à travers décisions contentieuses et précisions administratives récentes.
PRAXORAMA #8 - Semaine 19/2025
Le bulletin explore le nouvelle liste des ETNC et l'impact sur les contribuables en France, qu'elles soient établies en France ou en dehors.
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