The allocation of costs, the voting terms, the role of each person within the « co-ownership »… All these notions seem obscure to you? Let us guide you and thereby become a knowledgeable « co-owner ». You ‘ve just acquired your dream apartment. There...
About the decision of the Council of State (« Conseil d’Etat ») CE, 8 déc. 2017, STE SOPARFI After the decision of the Constitutional Council (« Conseil constutionnel ») of October 6, 2017 (Cons. const., 6 oct. 2017, n° 2017-660 QPC, SOPARFI: Dr. fis...
1151 towns soon to be concerned ? Implemented in Paris since August 1st 2015, the regulatory framework on rent control has been effective in Lille since February 1st 2017. Introduced by the Alur Law of March 24th 2014, this measure, which was suppose...
In the context of granting a credit to a real estate civil companies («sociétés civiles immobilières – SCI») or alternatively to a limited liability company («société à responsabilité limitée – SARL») holding a property, lenders usually require a ple...
The new accounting proceeding, introduced recently, and commented by the Administration even more recently, has not raised many discussions so far. Yet, this new procedure, which relocates the place of the accounting audit in the premises of the Admi...
Application of the long-term capital gains (“plus-values à long terme”) regime to securities not recorded on the balance sheet Securities not recorded in the balance sheet may benefit from the long-term capital gains regime, provided that they qualif...
Despite an uncertain financial environment and a dense and complex legislation, the life insurance remains in 2017 the first financial investment for French. Indeed, this one still represent an excellent technique of current income optimization, and ...
The trusts continue to give a hard time to the tax payers, as well as to the practitioners, and, even though, now it really exists in a French Tax Law, there are a lot of uncertainties rest concerning number of issues. This law concept is polymorph a...
Generally moved aside by the International Convention Against Double Taxation – or reduced to 5% or 10% for the royalty tax, the withholding, provided by the article 182 B of the French General Tax Code (CGI) for the services remunerations, rendered ...
A Fixed Place of Business (établissement stable) and a Veiled Real Estate Activity (activité immobilière occulte): the interesting details by the Council of State in the Frame of the French-Luxembourg convention By the two decisions of the 17 March 2...
Facing an emergence of the rivals, the life insurance loses progressively its «Swiss knife » status of the investments world. STRATEGY It is a continues love story. The French people adore life insurance. Frankly speaking, because the investment offe...
Bare ownership (nue-propriété) donation of the shares under condition of reinvestment and postponement of the unsecured usufruct By the court decision of the 31 march 2017 the Council of the State it was admitted the validity of the bare ownership (n...
