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  • 154 boulevard Haussman, 75008 Paris
  • +33 1 82 88 74 01
  • }Du Lundi au Vendredi de 8h45 à 20h

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Abuse of rights: the Conseil d’Etat validates an extensive conception of the notion of artificial arrangement

The Conseil d’Etat upheld the Versailles Administrative Court of Appeal’sdecision of April 1, 2021,No. 20VE002388 and 20VE002389, upholding the reassessments notified to Dassault Systèmes by the French tax authorities, in theConseil d’Etat’s decision of May 31, 2022, No. 453 175, Société Dassault Systèmes.

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The declaration of profits for liberal professionals

Liberal professionals (lawyers, doctors, authors, artists, sportsmen…) come under the BNC (non commercial profits) regime of article 92 of the CGI. As such, they are required to file annual profit declarations under the “controlled declaration” regime, unless their profits are less than €72,600 excluding tax, which allows them to benefit from the micro BNC regime (provided that the nature of their activity allows them to opt for this regime).

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Last articles

How to determine your tax domicile?

To be subject to income tax in France, individuals must have their tax residence in France.

The notion of tax domicile is independent of civil domicile and nationality. Thus, a French person can be considered as not domiciled in France while a foreigner is.  

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