FISCAL LAW
REVIEWED DECISION (S): Council of State, July 4, 2001
AUTHOR (S): B.Poujade
REFERENCE: Small posters April 5, 2002 n ° 69 pp. 13
KEY WORDS: Tax law
The exemption provided for in 4 ° of 1 of art. 207 of the CGI was instituted in view of the nature of the transactions covered by art. L 411-1 of the Construction and Housing Code, it follows from the terms in which this exemption is stated that the products that a public office or an HLM company may incidentally withdraw from its profit are not excluded, as in in this case, of acts carried out within the framework of the management of the means required by its statutory activity.
COMMITTED DECISION (S): Board of Directors of Paris 1 st ch. B June 14, 2001, Sté Novartis Santé familial Jurisdata n ° 2001-159013, Dr. Fiscal 2001 n ° 52 comm. 1210
AUTHOR (S): DF
REFERENCE: La Semaine Juridique, Edition Entreprise, n ° 10, March 7, 2002 Jurisprudence pp. 430
KEY WORDS: Tax law
If art. 720 of the CGI is not applicable to the transfer of Marketing Authorizations (MAs) ² of medicinal products, inseparable from that of industrial possession rights, the provisions of this text apply if this transfer is accompanied by the transfer of the brands under which the specialties are exploited, since the transferred rights allow the transferee company to succeed in the commercial activity of the ceding companies with regard to these products.
REVIEWED DECISION (S): Administrative Court of Appeal of Bordeaux, July 6, 2001, Mr. and Mrs. Pechambert
AUTHOR (S): Heinis, Marc
REFERENCE: Small posters, n ° 214, October 26, 2001, pp. 10-12
KEYWORDS: Tax law, article 151 septies of the General Tax Code (CGI)
The exemption of capital gains for taxpayers whose receipts do not exceed double the limit of the fixed price if the activity has been carried out for at least five years from the signing of a lease-management contract does not apply. not apply to the owner of a business not demonstrating that by renting equipment and premises, he transferred his clientele because the lease could not therefore relate to a business and was therefore not a rental contract -management.
REVIEWED DECISION (S): Cass.com., March 13, 2001 , Société neige et Soleil (Bull. Civ. IV, n ° 57 p.54)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 4, 2001, n ° 176, p. 7
KEYWORDS: Purchase of housing under the favorable regime of art. 710 of the CGI which made it possible to reduce transfer fees by making a commitment in the act of acquisition to allocate the premises exclusively to housing for 3 years. Accommodation of the staff of the parent company in a hotel acquired by its subsidiary. Premises assigned to housing or under conditions characterizing the exercise of the commercial profession of furnished rental?
Administrative doctrine which considers the premises placed by a hotel at the disposal of its staff as allocated to housing. The administrative doctrine which imposes an exemption must be read literally, without any interpretation.
REVIEWED DECISION (S): Cass.com., February 22, 2000 , SCI of 71 Rue Albert (Bull. Civ. IV, n ° 38)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 4, 2001, n ° 176, p. 10
KEY WORDS: According to art. L 180 of the LPF, the short prescription of the right of repossession only comes into play when the exigibility of the rights results from the very document which is registered or presented for the formality.
REVIEWED DECISION (S): Cass.com., October 5, 1999 , Société Homsy c / DGI (Bull. Civ. IV, n ° 159)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 4, 2001, n ° 176, p. 11
KEY WORDS: In the absence of an agreement between the parties on the value of a particular element of a real estate complex, the judge can assess the validity of the taxation retained by the administration.
REVIEWED DECISION (S): Cass.com., April 18, 2000, Easter (judgment n ° 858 D)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 4, 2001, n ° 176, p. 12
KEYWORDS: Lack of legal basis for a decision which does not examine whether the adjustment specified the circumstances establishing the intrinsically similar character of the goods taken as elements of comparison, so as to allow the recipient to take his side in view of his indications alone .
REVIEWED DECISION (S): Cass.com., February 22, 2000, Ternynck (judgment n ° 442 D)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 4, 2001, n ° 176, p. 14
KEY WORDS: Despite the expert opinion, the judge must determine whether the comparisons invoked to found the adjustment apply to inherently similar goods. The legal situation of goods influences their value, but can be assessed on the basis of concretely similar goods, subject to different rights.
REVIEWED DECISION (S): Cass.com., April 18, 2000, Société SMA-BTP (judgment n ° 820 D)
AUTHOR (S): B. Poulain
REFERENCE: Les Petites Affiches September 3, 2001, n ° 175, p. 5
KEY WORDS: According to art. 1635 bis 1B of the General Tax Code and L 431-14 of the Insurance Code, the reduced rate of the contribution of policyholders to the Construction Insurance Risk Compensation Fund is reserved for craft businesses only. These companies are required to register in the trades directory (art. R 431-59 C.Ass. And 1635 bis AB of the CGI). The quality of the craftsman depends on the organization of the company and not on an entry in the register of trades.
REVIEWED DECISION Council of State, 8 th and 3 rd sub-sections, October 20, 2000, Epx Guitton; Administrative Court of Appeal of Nancy, 2 nd Chamber, February 10, 2000, Epx Guyon
AUTHOR (S) Duhem, Jacques
Reference JCP E Semaine Juridique (company edition) , n ° 1 , 04/01/2001 , pp. 41-43
KEYWORDS Corporate taxation, professional capital gains, exemption, articles 151 septies and 202 bis of the General Tax Code (CGI), stock, global sale, receipts, administrative doctrine 4 B-3-86 of March 14, 1986, ceiling of receipts, exceptional receipts, total disposal of stocks, end of operation, disposal of the business, retail sales, industrial and commercial profits, duration of the activity
REVIEWED DECISION Constitutional Council, December 18, 1998, Rossi
AUTHOR (S) Mélin Soucramanien, Ferdinand
Reference Recueil Dalloz Sirey , n ° 5 , 03/02/2000 , pp. 63-63 , Commentedsummaries
KEYWORDS France, constitution and public authorities, legal certainty, non-retroactivity, tax base, equality, professional income, medical fees, doctor, collective responsibility of doctors
REVIEWED DECISION Constitutional Council, December 29, 1998, Josselin de Rohan
AUTHOR (S) Philipp, Loïc
Reference Recueil Dalloz Sirey , n ° 5 , 03/02/2000 , pp. 55-55 , Commentedsummaries
KEYWORDS France, constitution and public authorities, budget, amending finance law for 1998, budgetary sincerity, principle of annuality, fiscal equality, fiscal retroactivity
REVISED DECISION Constitutional Council, December 29, 1998, Bayrou
AUTHOR (S) Philip, Loïc
Reference Recueil Dalloz Sirey , n ° 5 , 03/02/2000 , pp. 54-55, Commented summaries
KEYWORDS France, constitution and public authorities, budget, finance law for 1999, budgetary sincerity, equality before tax, incompetence
REVIEWED DECISION Court of Cassation, Plenary Assembly, June 14, 1996, Kloeckner v Directorate General of Taxes (DGI)
Reference JCP E Semaine Juridique (company edition) , n ° 43 , 24/10/1996 , pp. 239-242, Case law number 873
KEYWORDS Tax, taxation, motor vehicles, automobile, land transport, vignettes, Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR), new law, scope, retroactivity, new retroactive law, court proceedings, conclusions of Government Commissioner Yves Monnet
REVIEWED DECISION Administrative Court of Appeal (CAA) of Paris, Third Chamber, January 30, 1996, application number 94-1462, SA Danone
Reference JCP E Semaine Juridique (company edition) , n ° 41 , 10/10/1996 , pp. 221-222, Case law number 863
KEYWORDS Joint venture company, tax treatment, taxation, corporation tax (IS), articles 206-4 and 218 of the General Tax Code (CGI), declaration, form, formalities, details, name, address, liability, modality of taxation of the profits of the company, partner, taxpayer
COMMENTS DECISION Council of State, 9 th and 8 th sub-sections, 2 February 1996, request number 127833, Écalle
Reference JCP E Legal Week (publishing company) , No. 29 , 18/07/1996 , pp.188-188, Case No. 847
KEYWORDS Income from movable capital, furniture, qualification, benefits in kind, registration in accounting, hidden benefits, article 54 bis of the General Tax Code (CGI), taxation, tax treatment, accounting procedure
REVIEWED DECISION Administrative Court of Appeal (CAA) of Bordeaux, Third Chamber, June 27, 1995, application number 93-1354, Vallat
Reference JCP E Semaine Juridique (company edition) , n ° 21 , 23/05/1996 , pp. 127-128, Case law number 820
KEYWORDS Tax procedures, transfer, sale, shares, securities, shares, Société en Nom Collectif (SNC), sole shareholder, abuse of rights, agreement, contract, land, price, reduction, qualification, supplement, tax treatment, plus- value, article 160 of the General Tax Code (CGI), new companies, article 44 quater of the General Tax Code (CGI)
REVIEWED DECISION Council of State, November 3, 1995, Larcher; Instruction of July 26, 1977; General Tax Code (CGI), article 4
AUTHOR (S) Tixier, Gilbert; Hamonic, Anne-Gaël
Reference Recueil Dalloz Sirey , n ° 8 , 22/02/1996 , pp. 108-111
Case law, notes
KEYWORDS Tax domiciliation rules, household criterion in France, main place of stay criterion, absence of hierarchy between tax domiciliation criteria, interpretation of the concept of tax residence in Community law, normal residence, personal ties, permanent center for interests
