Publications
Find our latest articles and publications on current legal and tax topics.
Tax residence in France: when the bundle of indicators outweighs the declaration
A recent decision by the Paris court highlights that tax residency in France can be established by material indicators, regardless of declarations. In a case involving an international artist, provisional seizures were justified by evidence of significant presence in France. Entrepreneurs must therefore clarify their tax situation to avoid costly adjustments.
Abusive offset: the Paris Administrative Court dismisses family and financial justifications.
The Paris Administrative Court of Appeal confirmed the tax adjustment of a manager who paid a sum of 1.54 million euros deemed unjustified economically, reclassified as distributed income. This decision highlights the need for managers to rigorously justify asset arrangements, as family reasons are no longer sufficient. The tax consequences of an abusive payment include increased taxation and a surcharge for abuse of rights.
Cash withdrawals and inheritance: when disproportion leads to tax reintegration
A woman withdrew nearly one million euros in cash between 2008 and 2016, without justification, leading to a tax reassessment of €660,400 in her estate. The Court of Appeal in Toulouse upheld this decision, emphasizing the importance of tracking cash flows. This case highlights the fiscal challenges for heirs in the face of disproportionate withdrawals.
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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