History
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Capital gains on real estate: the French Conseil d’État clarifies the concept of “immediate and necessary ancillary land and facilities”
Published on : 09/10/2026 09 October Oct 10 2026Firm News
A large property in Nice at the heart of the dispute The case concerns the... -
Finance leases and hire-purchase agreements: French VAT guidance stands firm… Pending the 2027 CIBS
Published on : 13/09/2026 13 September Sep 09 2026Focus
On 8 July 2026, the French tax authorities updated paragraph 100 of BOI-TVA-C... -
VAT – Margin scheme: Goods that have never been used may still qualify as second-hand goods
Published on : 02/09/2026 02 September Sep 09 2026Firm News
On 19 August, the French tax authorities published a tax ruling (BOI-RES-TVA-... -
3% Tax on the Value of Real Estate held in France: Exemption Now Subject to Enhanced Reporting Requirements
Published on : 07/07/2026 07 July Jul 07 2026Focus
New rules, same underlying rationale: the Law of 25 June 2026 continues the t... -
New Rules for Retaining Accounting Documents: What the Law of June 25, 2026 Changes
Published on : 28/06/2026 28 June Jun 06 2026Firm News
Law No. 2026-534 of June 25, 2026, on combating social security and tax fraud... -
End of the €150 customs duty exemption: a new flat €3 duty from 1 July 2026
Published on : 12/06/2026 12 June Jun 06 2026Firm News
The European Commission has just published detailed guidance on a new tempora...