Agreement / Area Acrylic / Fine / Judgement of the Tribunal (June 7) The EU Court ruled, on June 7, the fines imposed in 2006 to Arkema and its subsidiaries and their parent companies successive Elf Aquitaine SA and Total SA, for their participation in a cartel in the acrylic […]
With funds in euros of contracts of life insurance, you will soon lose money without knowing it . Do not worry! The rule of the game has not changed: investment ‘favorite French “always guarantees your principal is 100%. What changes, however, are the performances in 2010 and promises more gains […]
Where the employer, subject to annual obligation to bargain on wages at the firm level, does not meet this requirement during a calendar year must apply a 10% reduction of certain tax exemptions or contributions he received from the remuneration paid during that year: a general reduction of contributions called […]
THE FRENCH LEASEBACK SCHEME ALLOWS YOU TO RENT OUT YOUR PROPERTY FURNISHED and to combine the advantages French leaseback scheme main objective is to generate extra income tax-free during working life for retirement. It enables you to purchase freehold a property which you then rent out to earn a guaranteed rental income from. […]
A company is a contract between two or more persons who agree to assign to a joint undertaking, property or industry, to share the profits or benefit from the savings that may arise. The shareholders are willing to work together, of interest on an equal footing, in a joint venture […]
Jean-Jacques Michallon French tax Attorney Former Tax Inspector www.j2m-online.fr/english The hiring of a lawyer specializing in tax law is not easy. The purpose of this post is to give some advice but is not limited in this respect, trying to be as subjective as possible in view as a lawyer […]
This article sets out the principles of taxation of micro-enterprise that can elect to individual entrepreneurs. From a social point of view, micro-entrepreneurs fall under the Insurance Scheme for self-employed (RSI). Their social contributions can be calculated and paid according to the mainstream system or as the regime of micro-social. 1 – BUSINESSES […]
Review of the French real estate market for 2010 and outlook for 2011 The real estate market for 2010 Falling house prices observed in 2008 and 2009 gave way to further upward pressure: -When they were down -3.1% in 2008 and -4.9% in 2009 , housing prices have averaged increased […]
[i] Invoicing. In order to facilitate the operation of the VAT credit system and the verification of due payment of VAT, all invoices sent by VAT taxpayers to their clients, other than governmental organisms and individuals that are not Traders, must be dated and numbered and must contain, inter alia, […]
[a] Event Triggering VAT Liability. Two events must be distinguished with respect to VAT liability: the event which triggers the imposition of VAT and the event by which VAT is due to the tax authorities. These events differ in function of the economic activity on which VAT is levied. The […]
