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.
2022
Mar
The constitutional tax law column 2021
In March 2022, Marc Pelletier published the constitutional tax law column devoted to the year 2021.
2022
Feb
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
2022
Jan
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".
2021
Dec
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
2021
Nov
Frenkel & Associés once again distinguished by the guide Décideurs – Stratégies financières et fiscales
In its November 2021 edition, the guide "Décideurs - Stratégies financières et fiscales" confirms the classification of Frenkel & Associés as a "must" in the "Major Tax Litigations" and as "excellent - band 1" in the "Tax litigation and Tax audits assistance" categories.
2021
Sep
The non bis in idem principle: a communication by Marc Pelletier at the meeting of the IACF Control and Litigation Commission on 13 September 2021
Analysis in French Actuellement, le droit de l’Union européenne retient des modalités d’application différentes du principe non bis in idem selon les branches du droit concerné. Afin de mettre un terme à cette situation, l’Avocat général Bobek propose à la Cour de justice de l’Union européenne (CJUE), dans ses conclusions
2021
Sep
Frenkel & Associés considered as “excellent” by the guide Décideurs – Gestion de patrimoine
In its 2021 guide "Gestion de patrimoine", Décideurs magazine ranks Frenkel & Associés in the "Excellent - rank 1" category for litigation and pre-litigation assistance in this sector of taxation - ahead of 90 other law firms.
2021
Jul