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Real Estate owners, investors, Asset and Property Managers today have a global and European focus when it comes to real estate investments. Being confronted with different legal and tax systems a short practical overview can be helpful for those who are trying to find their way in the different European ... Read More »
Category Archives: France
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CORPORATE PHILANTHROPY GOOD PRACTICES TAX REDUCTION OR DEDUCTIBLE EXPENSE CORPORATE INTEREST PHILANTHROPY AND THE ADVENT OF MISSION-LED BUSINESSES
August 6, 2018
Corporate philanthropy is faring well, even though it is still a recent practice compared to philanthropy overall. In France, corporate philanthropy effectively stems from the law on corporate foundations adopted relatively recently, on 4 July 1990[1]. It is in fact quite significant to see how difficult it was for the ... Read More »
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by: Delsol
in Corporate law, France, Tax law
PHILANTHROPISTS’ INTENTIONS: THE STRATEGIC CHOICE OF LEGAL STRUCTURE
August 3, 2018
Initiating and conducting a philanthropic project imply strategic choices in terms of governance, durability and tax treatment, in order to give legal effect to the intentions of the founding philanthropist. Philanthropy and economics increasingly share a project rationale, which involves defining the approach to be taken to improve the chances ... Read More »
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by: Delsol
in Corporate law, France, Tax law
Possibly ‘Google light’ in Europe thanks to questions from French Conseil d’État on privacy law and the right to be forgotten
July 4, 2017
Over 3 years ago, the European Court of Justice gave the famous Costeja ruling. Since then, it has been clear that search engines are also bound by privacy law and can (therefore) receive correction and removal requests. Privacy law also puts additional strict rules on the processing of so-called special ... Read More »
by: 
French contract law reform
November 30, 2016
The long-awaited French contract law reform just came into force on October 1st, 2016, pursuant to an Ordinance dated February 11, 2016. This reform is one of the most important milestones in the elaboration of French contract law rules since the birth of the Napoleonian Code in 1804… The reform aims at ... Read More »
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by: Delsol
in Corporate law, France
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by: Legal knowledge portal
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It’s been a hard day’s night: a new development in French working time controls
August 22, 2013
Working time is a hot issue in French employment law. French law restricts working time, usually on the basis of the number of hours worked per week, this being the famous, (or notorious!) French Read More »
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Short term rentals revisited
July 22, 2013
Many foreign investors have purchased apartments in Paris, often with bank financing, with the intention of renting them on a short term basis to tourists looking for an alternative to the more Read More »
Fund marketing in France
June 3, 2013
Investment funds cannot be “marketed” in France without prior authorisation. But exactly what does “marketing” mean? Recent decisions of the AMF’s Sanctions Commission provide some guidance. Read More »
It walks like a mutual fund, talks like a mutual fund, but is it a mutual fund?
April 22, 2013
An important decision from the European Court of Justice (ECJ) inLuxembourgdated March 3, 2013 (C-424/11) may have an impact beyond the VAT issue which was the reason for the submission of the Read More »
The future of alternative fund management in France
August 14, 2012
The working Committee set up under the auspices of the AMF has published its report on the transposition of the AIFM Directive. Read More »
A four billion euro blow to France’s budget: EU law does not allow different withholding tax treatment in respect of dividends received by resident and non-resident mutual funds.
July 3, 2012
On10 May 2012, in a much awaited decision, following a referral from the Administrative Court Read More »
French supreme court gives sense to foreseeability in chains of contracts
April 17, 2012
Foreseeability is a key concept of contract law : damages caused by a contractual breach are indemnifiable only if foreseeable by the Read More »
Where were you domiciled on January 1? It’s important to know for French net wealth tax purposes
March 16, 2012
A taxpayer; Mr X, went to live inEgypton June 1, 2005 and stayed there until the end of August 2009. Pursuant to article 885 A Read More »
Short term rentals: Paris city hall goes on the warpath.
March 12, 2012
Many foreigners bought apartments inParis, usually with the help of bank loans, secure (?) in the belief that they could make Read More »