15 June 2013
Contributions of the CJEU’s GfBk judgment
The Court of Justice of the European Union ruled on 7 March that the exemption…
10 September 2012
The new 3% levy on distributed income put to the test under EU law
The second Supplementary Finance Act for 2012, published on 16 August, introduced an additional contribution,…
13 January 2012
What exit tax system for European companies?
On 29 November 2011, the Court of Justice of the European Union (CJEU) handed down…
25 November 2011
Is the purchase of a bad debt below its value a service?
In a recent ruling, the Court of Justice of the European Union held that the…
1 May 2011
France : transactions in foreign securities
The authors analyse the abuse of dividend tax in France in transactions involving foreign securities…
15 March 2011
Current international tax developements
Transactions involving foreign securities with coupon payments: the French tax authorities bare their teeth. Trades…
1 January 2010
Tougher measures to combat undercapitalisation: consequences that need to be anticipated now
The current rules to combat thin capitalisation, stemming from the Finance Act for 2006 and…
