Academic publications18

In a case involving a company with no other activity than the management of its…

The Court of Justice of the European Union ruled on 7 March that the exemption…

The second Supplementary Finance Act for 2012, published on 16 August, introduced an additional contribution,…

On 29 November 2011, the Court of Justice of the European Union (CJEU) handed down…

In a recent ruling, the Court of Justice of the European Union held that the…

The authors analyse the abuse of dividend tax in France in transactions involving foreign securities…

Transactions involving foreign securities with coupon payments: the French tax authorities bare their teeth. Trades…

The current rules to combat thin capitalisation, stemming from the Finance Act for 2006 and…