Our positions on tax policy, the practice of the French tax authorities and reform proposals.

These pieces commit the firm: on debated questions, they set out the analysis we defend before the tax authorities and the courts.

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Positions

SASU Income Tax: Is Bercy Exposing Its Officials to Concussion?

SASU Income Tax: Is Bercy Exposing Its Officials to Concussion?

What a DGFiP official can no longer ignore, what Article 432-10 of the Criminal Code punishes, and why criminal law is not the taxpayer's remedy: a question put to the institution.
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France's 2027 Budget Bill Ends the Apport-Cession Deferral at Death

France's 2027 Budget Bill Ends the Apport-Cession Deferral at Death

France's 2027 Finance Bill ends the step-up at death for deferred contribution gains. Why the so-called refocus will steer taxpayers away from reinvestment.
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Tax Relief Before the Hearing: When French Tax Authorities Back Down

Tax Relief Before the Hearing: When French Tax Authorities Back Down

Internal firm data: two in five contested tax cases are relieved by the administration between filing and hearing. What it reveals, and where we stand.
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French Tax Authority Breach: Should Crypto Reporting Expand?

French Tax Authority Breach: Should Crypto Reporting Expand?

Two confirmed intrusions at the French tax authority, 77 crypto kidnappings, an abandoned wallet registry: our analysis of the limits of tax transparency.
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