Publications
Find our latest articles and publications on current legal and tax topics.
Stable establishment in France of a Swiss company: insights on a key decision by the Administrative Court of Appeal of Toulouse.
The Administrative Court of Appeal of Toulouse confirmed the existence of a permanent establishment in France for a Swiss company, emphasizing the importance of rigorous tax structuring. This decision reminds foreign companies to ensure consistency between their legal domicile and their effective management. Start-ups must document their activities and use international procedures to avoid double taxation.
Read more
PEA and issuance premium: a recent decision reminds us of the limits not to be crossed.
The Administrative Court of Appeal of Toulouse ruled that the incorporation of issuance premiums in a PEA leads to its closure and the taxation of capital gains. This decision reminds investors and startup leaders of the importance of properly structuring capital increases. It is crucial to distinguish between operations financed by the PEA and those derived from equity to avoid tax consequences.
Read more
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.
Read morePRAXORAMA
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.
We respect your privacy
This site uses cookies to improve your experience. You can accept all cookies, reject them, or customize your preferences.