French Tax Update - French Tax Courts Recent Case Law

The present French Tax Update will focus on an overview of several significant decisions issued by French tax courts, including (i) noteworthy Conseil d’Etat (the French Supreme Administrative Court, Conseil d’Etat) decisions in abuse of law matters (regarding inter alia the relevant triggering event and a potential double application of the abuse of law doctrine in the case where the alleged abuse gave rise to tax losses carried forward), (ii) a new position by the Cour administrative de Versailles (Versailles Administrative Court of Appeal, Versailles CAA) on the use of a French limited partnership (société en commandite par actions, SCA) within a French tax grouping, (iii) the long-awaited position of the Conseil d’Etat on the corporate income tax consequences attached to certain discounts booked by French listed REIT-like companies (sociétés d’investissements immobiliers cotées, SIIC), and (iv) clarifications, also provided by the Conseil d’Etat, in respect of the effective place of management concept (for tax residency purposes) and the corporate income tax regime of de facto companies (sociétés créées de fait).

Please contact Siamak Mostafavi if you are interested in this issue.

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