Maître Di Rocco’s Lecture at the University of Montpellier Law School

30/11/2022
In the field of taxation, numerous new measures introduced by the Law for a State Serving a Trust-Based Society (ESSOC) and the Law on the Fight Against Tax Fraud have profoundly transformed the relationship between taxpayers and the French tax administration.
Recent domestic and international developments also highlight an increasing pursuit of transparency and tax fairness, with the introduction of new anti-abuse clauses, the creation of the “mini-abuse of law” rule, the GAFA tax, the automatic exchange of information, and the OECD’s BEPS project.
Moreover, corporate law reforms over the past two years have sought to simplify procedures and enhance corporate accountability, impacting all French companies.
The discussions also addressed the consequences of the reform of contract law and the PACTE Law on corporate law.
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