In France, when a non-French tax resident, within the meaning of Article 4 B of the General Tax Code, decides to sell a property held within the territory, he or she may be subject to the obligation to appoint a tax representative.
However, this obligation does not concern non-French tax residents established in a member country of the European Union or in a country of the European Economic Area, or if the country has signed certain administrative assistance agreements with France… Read the post
At the beginning of the year, our office informed you how to apply the Council of State’s CZABAJ case law (dated 13 July 2016, Decision No. 387763) in the context of a tax dispute.
If you would like to read our article on this point, please click on the following link: https://attorney-counsel.com/czabaj-application/
In this article, we explained that the Council of State wanted the scope of this case law to be extended and we gave the following examples… Read the post
In France, any person (natural or legal) intervening either as a party or as an intermediary in the conclusion of a loan agreement, or the drafting of the deeds recording the same, are required to declare this to the tax administration. This obligation is recalled in Article 242 b) paragraph 3 of the General Tax Code.
According to the activity report of the DGFIP (Direction Générale des Finances Publiques – Public Finances Directorate General) for the year 2019, 12 billion was collected by the French State following tax audits. This result, higher than what was initially expected, is partly due to the fact that the French tax administration has been modernising its IT tools for several years.