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Tax News Review - July 2024

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  • Non-deduction of definitive losses of a permanent establishment
    Supreme Court, April 26th, 2024, n°466062, SPIE Batignolles, written account from Romain Victor
  • Recapitalization of a subsidiary before a merger: deductibility of the capital losses
    Supreme Court, June 11th, 2024, n°470721, Société Agapes, written account from Céline Guibé
  • Qualification of a full transfer of assets for VAT purposes
    Douai Administrative Court of Appeal, May 22nd, 2024, no. 23DA00846 Toulouse Administrative Court of Appeal, June 6th, 2024, no. 22TL20979 

    Tax-news-review---January-2024_page-0001.jpg
    Douai Administrative Court of Appeal, May 22nd, 2024, no. 23DA00846 Toulouse Administrative Court of Appeal, June 6th, 2024, no. 22TL20979  
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