All publications by Soulier Avocats

Following a recent change in the administrative doctrine governing the use of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi), such tax credit may henceforth be offset against corporate income tax installments. The Competitiveness and Employment Tax Credit or (the “CICE tax credit”) provided for under Article 244 quater C […]

In a decision dated October 18, 2006 (decision n° 04-48.612), the Cour de Cassation (French Supreme Court) established the principle that an employer has the obligation to provide legal protection to an employee who had to defend himself/herself in proceedings initiated against him/her for facts or actions related to the performance of his/her professional duties. […]

Like every year, the Finance Bill supplements existing tax rules and/or create new tax schemes.  For 2015, the main tax provisions relating to businesses concern primarily horizontal tax consolidation schemes, the reverse charge mechanism regarding VAT due on imports, the single 19% tax rate on real estate capital gains earned by non-residents, the repeal of […]

Since the adoption of the Second Amended Finance Bill for 2012 on August 16, 2012, natural persons who are not French tax residents are liable for the payment of social levies (contribution sociale généralisée – general social contribution – and contribution pour le remboursement de la dette sociale – social debt repayment contribution) on rental […]

Article L. 442-6 I 5e of the French Commercial Code (the “FCC”) punishes the sudden breach of an established business relationship and sets forth the public policy principle that the terminating party is liable in tort, a principle from which the contractual parties may not derogate.  Yet, nothing prevents the parties from contractually agreeing on […]

Crowdfunding, also called financement participatif in France, is a new mode of funding “by the crowd” that recently emerged in response to banks’ unwillingness to lend money. As its name suggests, crowdfunding enables anyone to contribute to the development of Small and Medium-sized Businesses, so dear to our government, by providing funds in the form […]