(Français) Conférence « L’abus de droit : toujours sous les feux de la rampe » du 4 avril 2023 à la Maison du Barreau
Sorry, this entry is only available in French.En avril 2023, Marc Pelletier co-préside une conférence organisée par la Commission contrôle et contentieux de l’IACF, consacrée à l’abus de droit. Lors de cet événement essentiellement orienté vers la pratique, Marc Pelletier traite d’un sujet largement méconnu : l’abus de droit dans
A new argument against the withholding tax of article 119 bis of the CGI
In an important case which Frenkel & Associés is about to refer to the Administrative Court of Bordeaux, an alleged liberality granted by a French company, subsidiary of a Chinese group, to a Hong Kong sister company is at stake, which the administration claims to subject to the withholding tax
Alain Frenkel distinguished by the guide Décideurs – Stratégies financières et fiscales
In November 2022, the guide Décideurs – Stratégies financières et fiscales distinguishes Alain Frenkel as a "must" in the Wealth taxation category - regularization and litigation.
Total exemption of a transactional redundancy payment
A senior manager of a large group was dismissed on spurious grounds, even though he had always received excellent evaluations from his superiors and colleagues. In the context of negotiations with his employer, he was awarded a settlement of almost one million euros. On the advice of the firm, he
Marc Pelletier to develop tax litigation at Racine Avocats
Marc Pelletier has been a partner of the firm since 2013 and will join Racine Avocats, one of France's leading business law firms, on 1 June 2022 to develop its tax litigation practice. Alain Frenkel and Marc Pelletier will continue to work together, to the best of their respective abilities,
(Français) Non bis in idem et cumul des sanctions fiscales et pénales : épilogue provisoire ?
Sorry, this entry is only available in French.En mai 2022, Marc Pelletier commente l'arrêt de la CJUE du 5 mai 2022 (aff. C-570/20, BV c/ DDFiP de la Haute-Savoie) condamnant le régime français de cumul des sanctions fiscales et pénales.
The constitutional tax law column 2021
In March 2022, Marc Pelletier published the constitutional tax law column devoted to the year 2021.
The regime of articles L 23 C of the tax procedure code and 755 of the general tax code threatened by a decision of the CJEU
Marc Pelletier comments, in the Revue de Droit Fiscal and La Semaine Juridique - Entreprise et Affaires, on an important decision of the Court of Justice of the European Union declaring the Spanish system to fight against the concealment of assets abroad contrary to the free movement of capital. This
A new conference on tax audit strategy
On the initiative of Alain Frenkel, the the IACF’s Control and Litigation Commission is organising a conference on 5 April 2022 devoted to "Current issues surrounding tax audit strategy".
An interesting issue of retroactive option for a preferential regime
In December 2021, the firm closed an important case resulting from a long tax audit with a global settlement satisfying all parties. The case involved a company operating passenger ships with its registered office in Luxembourg, but which operated all its ships in France under the French flag through various