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...Read More

When the 2020 finance bill (No. 2272) was tabled last September in the National Assembly, one article from this bill was particularly noted: Article 57, and with good reason. This article, whose title appearing in the bill is: ” possibility for the tax and customs administrations to collect and use the data made public on...Read More