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Tax Alert – Local taxes of companies having industrial premises in France, 11/03/2021

Property tax on developed land (i.e., “taxe foncière sur les propriétés bâties”, or TFPB) is levied annually on developed land situated in France. The tax accrues to départements, communes and their public establishments for intercommunal cooperation. Taxable property includes permanent constructions perpetually attached to the ground such as premises intended to accommodate people (residential properties) […]

Paris | TAX

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Tax Alert – 244 bis B

Claims for refund of the French capital gains taxes paid by foreign companies relating to substantial participation in a French company

Paris | TAX

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Monthly legal update – February 2021

Summary : New law liberalizing concession rules and highway construction Resumption of certain tax audits Draft Law on repayment of the debts under the feed-in tariff (FiT) with governmental bonds New Laws on Special Investment Contracts and development of industrial parks Amount of the share capital no longer required to be indicated in the charter […]

Kyiv

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Covid-19: Adapting measures to help businesses – focus on state-guaranteed loans (so called “PGE”), 01/26/2021

Following the return of the restriction and containment measures linked to the second wave of Covid-19, some economic aid and emergency measures set during the first wave of the pandemic have been reactivated, amplified and completed. In this context, the State-guaranteed loans (so-called « PGE ») system has been extended and modified for the current PGEs. Introduced […]

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Covid-19: Focus on revised EBA guidelines on legislative and non-legislative moratoria on loan repayment

In response to the persistent health crisis due to the outbreak of the Covid‑19 pandemic, the European Banking Authority (EBA) decided on 2 December 2020 to revise and reactivate its guidelines on legislative and non-legislative moratoria on loan repayments (EBA/GL/2020/02, originally issued on 2 April 2020) (the “Guidelines“). The purpose of this decision is to […]

Paris

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Legislative reversal regarding the nullity of clauses limiting the assignment of receivables

Recently, the Law No. 2020-1508 of 3 December 2020 containing various provisions adapting to European Union law on economic and financial matters (so-called “DDADUE law”) dated 3 December 2020 has empowered the government to implement several European directives in the field of financial law into national law but has also brought a legislative shift in […]

Paris

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