Publications
Find our latest articles and publications on current legal and tax topics.
Services billed by the manager's company: the validation of regulated agreements eliminates the risk of abnormal management acts.
The decision of the Paris Administrative Court confirms that the validation of a regulated agreement can eliminate the risk of abnormal management acts for services billed by a management company. This underscores the importance of rigorous governance and precise documentation for start-ups. Leaders must ensure compliance with legal procedures to secure their operations against tax authorities.
Tax residence: the Andorran certificate is no longer sufficient?
The Lyon Administrative Court of Appeal recently ruled that an Andorran tax residence certificate is not sufficient to prove a taxpayer's tax residence, emphasizing the importance of effective taxation. This decision highlights the risks for mobile entrepreneurs, who must document their tax situation and avoid ambiguities. In an international transparency context, it is crucial to secure one's tax residence to avoid reclassification as a French tax resident.
When a real estate investment company is reclassified as a property dealer: lessons and precautions to remember.
A recent decision by the CAA of Marseille reclassified a real estate investment company (SCI) as a property dealer, leading to significant tax consequences. This case highlights the importance of consistency between the corporate purpose and actual operations, as well as the need for rigorous documentation. Entrepreneurs must anticipate the risks of reclassification to avoid unexpected tax liabilities.
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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