History
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Contradictory tax reassessment procedure: failure to reply to the taxpayer’s observations deprives the taxpayer of access to a hierarchical appeal and renders the procedure irregular
Published on : 08/01/2026 08 January Jan 01 2026Firm News
Paris Administrative Court of Appeal, 9th Chamber, 21 November 2025, No. 24PA... -
Seasons' Greetings
Published on : 19/12/2025 19 December Dec 12 2025Firm News
Dear Clients, Dear Partners, As 2025 draws to a close, a year marked by many... -
Lump-sum payments and VAT: the French tax authorities reiterate key principles
Published on : 17/12/2025 17 December Dec 12 2025Firm News
In a recently published ruling, the French tax authorities commented on a sup...
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BOFIP – VAT: Overview of mandate and representation mechanisms for non-established taxable persons
Published on : 08/12/2025 08 December Dec 12 2025Firm News
In a ruling published in the BOFIP on 03/12/2025, the tax authorities reitera...
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Differential contribution on high income (CDHR): Requirement to file a return and pay a 95% deposit between December 1st and 15th, 2025
Published on : 28/11/2025 28 November Nov 11 2025Firm News
As a reminder, taxpayers liable for CDHR on their 2025 income (new tax implem...
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“Free” digital services: toward VAT liability?
Published on : 21/11/2025 21 November Nov 11 2025Focus
The debate on taxing so-called “free” digital services has resurfaced followi...