EURL Social Security: Understanding the status of the sole managing partner The choice of a company's legal structure has a direct impact on the social security system applicable to the manager. The EURL (Entreprise Unipersonnelle à Responsabilité Limitée - limited...
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751 cgi inheritance: avoiding adjustment [guide]
Article 751 du CGI and Inheritance: Presumption of Ownership Article 751 of the French General Tax Code (CGI) establishes a presumption of ownership that can have significant consequences in the event of inheritance. This tax provision allows the administration to...
Challenging tax presumptions: winning strategies
Tax Assumptions: Understanding and Challenging the Administration's Mechanisms Tax presumptions are a powerful legal tool enabling tax authorities to establish the existence of certain facts without having to provide direct proof. These mechanisms reverse the burden...
sas current account in debit: anti-reversal guide
Current account in SAS: Tax rules and consequences The partner's current account is a common financial instrument in simplified joint stock companies. When this account goes into debit, the situation raises specific legal and tax issues. You need to understand the...