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Thresholds relating to invoicing without VAT in the Member States

Entities granted a VAT exemption based on their volume of intra-Community acquisitions that does not exceed the annual threshold established by their State of establishment are invoiced without VAT (VAT in the Member State of the supplier). However, even if their turnover is below this threshold, the person benefiting from […]


FRENCH WEALTH TAX CHANGES FOR FOREIGNER

Taxation of wealth is under significant reform in the proposed supplementary budget for 2011, changing the scale of the ISF, the elimination of the tax shield and the increase of human donation are the key measures.But we keep forgetting that the Government also proposes “ new ability to pay tax […]


THE TAX SHIELD IS REMOVED

MPs adopted during the night from Friday to Saturday two items reducing the WEALTH TAX and removing the “tax shield”. It unanimously that the members voted in at about 2 o’clock in the night from Friday to Saturday, the repeal of the tax shield, a measure called “social justice” by […]


J2M, Paris Law Firm

Exchange of confidential market information and business

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 […]


ARE LIFE INSURANCE FUNDS IN EUROS REALLY SAFE ?

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 […]


J2M, Paris Law Firm

ANNUAL OBLIGATION TO BARGAIN ON WAGES

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 […]


INVEST IN A RESIDENCE OF TOURISM and GET TAX CREDIT

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. […]

J2M, Paris Law Firm

INVESTING THROUGH A PRIVATE FRENCH COMPAGNY (SCI)

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 […]


HOW TO HIRE A FRENCH TAX LAWYER

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 […]


The Micro-Enterprise Scheme

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  […]