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French Tax Update - Summer 2016 Case Law

September 12, 2016 Jones Day Publications

The present French Tax Update will provide an overview of several significant decisions issued during the summer by French courts on tax issues, including: (i) a new constitutional ruling on the eligibility of non-voting shares to the participation-exemption regime for dividends; (ii) the new interpretation by the Conseil d’Etat of the so-called excessive risk (risque manifestement excessif) theory for corporation tax purposes, (iii) several constitutional rulings on tax penalties and the public registry of trust arrangements; (iv) clarifications on the French tax treatment of a US LLC; (v) an unexpected decision of an administrative court of appeals in respect of the VAT exemption for business transfers; and (vi) the extension of the Quemener doctrine for capital gains purposes to certain types of wind-ups (transmissions universelles de patrimoine).

 

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