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In this issue:

Corporate Tax

  • Assessment of the 95% holding threshold of the capital of limited stock partnership (Société en commandite par actions) (French Administrative Supreme Court, 13 December 2018, no. 408219, SAS Boccafin)
  • French participation exemption regime applicable to shares eligible to the parent-subsidiary regime: the 5% shareholding requirement is determined as at the date of the transfer (French Administrative Supreme Court, 26 January 2018, no. 408219, EBM company)
  • Should deferred interest be taken into account in the Rabot tax mechanism? (Administrative Court of Montreuil, November 2, 2017, no. 1607835, Thai Union France Holding 2)
  • Shares excluded from the long-term capital gains regime: what happens to unrealized capital gains recognized on the effective date of disqualification? (Montreuil Administrative Court, 2 November 2017, no. 1610054)

Real Estate Tax

  • The exercise of a real estate development activity (purchase, renovation and resale) on a real estate asset located in France by a Luxembourg company does not constitute a permanent establishment (Paris Administrative Court of Appeal, 14 December 2017 no. 15PA02628, Sté Cerep Imprimerie)


  • Is the proportion of costs and expenses (the QPFC) related to distributions from non-European subsidiaries unconstitutional? (French Administrative Supreme Court, 24 January 2018, no. 415726, Sté Life Sciences Holdings France)
  • Deductibility of audit costs re-invoiced by an American company to its French subsidiary for the portion concerning the latter's internal control procedures (French Administrative Supreme Court, 13 december 2017, nos 387969 & 387975)
  • Referral to the French Constitutional Court (Conseil Constitutionnel) of a preliminary ruling on constitutionality of the so-called Charasse amendment provided for in Article 223 B, paragraph 7 of the French Tax Code (French administrative Supreme Court, 1st February 2018, no. 412155, SAS Mi Développement 2).

Individual Tax

  • Application of the professional renters of furnished property regime: the requirement to register in the trade and companies register of one of the members of the tax household is unconstitutional (French Constitutional Court, 8 February 2018, no. 2017-689 QPC)
  • The consequences of a donation of Restricted Stock Units (RSUs): taxable event of the vesting gain and deduction of the capital loss on the disposal of the RSUs from the vesting gain (Paris Administrative Court of Appeal, 7 July 2017, no. 16PA03216)
  • To apply Article 155 A of the French Tax Code to taxpayers who have transferred their tax residence outside France, it is necessary for the French tax authorities to prove that the services have been rendered and performed in France (French Administrative Supreme Court, 22 January 2018, no. 406888)
  • 2019: Employer collector of French income tax


  • VAT credits rejected for non-compliance with the deadlines for submission: cold cases? (French Administrative Supreme Court, 4 december 2017, no. 392575)
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