Presentation by Pauline CASTELOT at the Montpellier School of Real Estate Professions (ESPI) Taxation 01/02/2023 Read the article
The one-time allocation of the entire rental loss recorded by a civil real estate company (SCI) to its ultra-minority shareholders (1%) does not constitute an abusive clause according to the French Council of State (Conseil d’État) Taxation 19/01/2023 Read the article
Failure to set up a provision at the end of a fiscal year: no adjustment possible Taxation 08/12/2022 Read the article
The obligation to certify cash register software or systems becomes clearer Taxation 28/08/2017 Read the article
What should you do when you receive a hearing request from the tax authorities? Taxation 28/08/2017 Read the article
A psychotherapist may be exempt from VAT despite not holding a diploma required by national legislation Taxation 30/06/2017 Read the article
Allocating human blood plasma for therapeutic use exempts its supply from VAT Taxation 29/06/2017 Read the article