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INVESTING IN A TOURISM RESIDENCE – leaseback scheme

Such an investment can be summarized in four points: 1 / You buy a new home (or shots) in a tourist residence closed. 2 / You entrust the management of your property management company that takes care of everything (maintenance and rental of the property) and rent guarantees. 3 / […]

J2M, Paris Law Firm

THE FUTURE OF FISCAL REPRESENTATION

The European Commission has, knowingly, introduced in 2007 a case against the only Portugal. Indeed, the case of France is very different. If there is unequal treatment in terms of real estate gains, it is in France, to the detriment of residents : n’acquittent non-resident taxpayers or the CGS or […]


Taxation on homes of Non French Residents repealed

The proposed surcharge for residential homes of the French living abroad and foreigner having second home or real estate investments in France, planned as part of the tax reform debate in Parliament, will be abandoned, said Saturday Thierry Mariani told AFP, Secretary of State for Transport . It was decided […]


J2M, Paris Law Firm

TRANSFER PRICING

The administration released earlier this year a statement on the new documentation requirements for transfer pricing (Instruction of 23 December 2010, four A-10-10) introduced by Article L 13aa of the LPF. The requirements apply to fiscal years beginning on 1 st January 2010, but in the context of tax audits […]


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 […]


J2M, Paris Law Firm

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 […]