

14 September 2020
Drama on building land: merchants deprived of margins?
"At the theatre audiences want to be surprised. But with what they expect."¹ The soap…

25 June 2020
Promialp case: is the debate over?
In what has rightly been described as ‘an earthquake to be built’, the Conseil d'Etat…

10 December 2017
Happy hand-giving and a Happy New Year!
‘The less we possess, the more we can give’ said Mother Theresa: this thought, however…

15 April 2016
VAT on sales of building land by property professionals
By adding conditions of application to the VAT margin scheme that were not provided for…

8 March 2016
Is the tax authority a substitute for the legislator? VAT on sales of building land in question
By adding conditions of application to the VAT margin scheme that were not provided for…

1 June 2015
Possibility for the authorities to use evidence subsequently deemed illegal: the end of the line
As part of the law to combat tax fraud and serious economic and financial crime…

26 March 2014
Management fees under attack?
In groups of companies, even small ones, it is common for a parent company to…