Article 1756 du CGI : Understanding registration duties on sales of company shares Article 1756 of the French General Tax Code (CGI) is a fundamental text in terms of registration duties. It specifically governs tax obligations relating to the sale of company shares...
Litigation
Tax statute of limitations: 3-6-10 years – protect yourself!
Tax statutes of limitation: Time limits and essential rules The statute of limitations is a fundamental legal mechanism that limits the tax authorities' right to make rectifications or recover debts over time. This principle protects taxpayers from indefinitely...
Proposition de rectification: guide for responding
Rectification proposal: Understanding and reacting effectively Receiving a proposition de rectification from the tax authorities is a crucial moment in a tax audit. This document marks the start of a contradictory phase in which you have precise rights to defend your...
751 tax consolidation: anticipating risks
751 Tax Reintegration: Understanding and Anticipating the Issues Article 751 of the French General Tax Code (CGI) is a particularly dreaded tax reintegration mechanism for estate transfers. This mechanism enables the tax authorities to add back to the estate assets...