Another obstacle to the application of the article 119 bis 2 of the French tax code withholding tax
A French company that was a subsidiary of a foreign company was inactive, but a bank account opened in its name had been used to help one of its foreign sister companies, which the tax authorities qualified as a gift subject to the withholding tax under Article 119 bis of
2023
Oct
The Franco-Swiss tax treaty prevents a French company with a preponderance of real estate assets from being subject to French wealth tax
The tax authorities were considering taxing a Swiss resident who held a large property in France through intermediary companies, one of which was French. Frenkel & Associés argued that, although it could not be disputed that the French company had a preponderance of real estate assets, the Swiss resident escaped
2023
Jul
Frenkel & Associés obtains the withdrawal of the tax authorities from the rarely-judged issue of notification of procedural documents to joint and several debtors
In the context of a reassesment procedure concerning registration duties on the transfer of company shares, the tax authorities had served the procedural documents on the transferee company but not on the transferor (whose registered office was in Hong Kong). Frenkel & Associés, relying on the case law of the
2023
Apr
Conference “L’abus de droit: toujours sous les feux de la rampe” on 4 April 2023 at the Maison du Barreau
In April 2023, Marc Pelletier will be co-chairing a conference organised by the IACF's Control and Litigation Committee on the abuse of rights. At this essentially practice-oriented event, Marc Pelletier will discuss a largely unknown subject: abuse of rights in the case law of the Court of Justice of the
2023
Mar
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
2023
Jan
A novel plea concerning the territorial incompetence of tax auditors
Frenkel & Associés has raised an unprecedented issue concerning the territorial jurisdiction of the tax auditors of the departmental public finance services as defined in article 4 of the amended decree of 16 June 2009. These provisions allow for territorial jurisdiction to be extended in certain situations "when justified by
2022
Nov
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.
2022
Oct
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
2022
Jun
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,
2022
May
Non bis in idem and the accumulation of tax and criminal penalties: a provisional epilogue?
In May 2022, Marc Pelletier comments on the CJEU ruling of 5 May 2022 (case C-570/20, BV v DDFiP de la Haute-Savoie) condemning the French system of combining tax and criminal penalties.