Tax penalties: Understanding penalties and surcharges Tax penalties are a major issue for both individual and corporate taxpayers. The tax authorities have at their disposal an extensive arsenal of penalties for failure to comply with tax reporting and payment...
Equipe de AlterTax Avocats
Micro foncier abattement 30% : all you need to know [2026]
Micro Foncier Abattement: Everything you need to know about this tax system The micro foncier scheme is a simplified option for declaring your rental income. This tax scheme is aimed at owners with modest rental income, and offers a flat-rate deduction of 30% on gross...
Mini abus droit: definition & risks (up to 80%)
Mini Abus de Droit Fiscal: Definition and Legal Issues The term "mini abus de droit fiscal" is used by tax practitioners to refer to the simplified procedure for abuse of tax law provided for in article L64 A of the French Tax Procedures Code (Livre des Procédures...
L64 lpf: everything you need to know about abuse of tax law
L64 LPF: Understanding abuse of tax law Article L64 of the Livre des Procédures Fiscales is one of the tools most feared by taxpayers when it comes to tax audits. This provision enables the tax authorities to challenge legal arrangements that they consider to be...