291 articles in this category
France replaced the old TVS with two new taxes (TVSF) from January 2024. Marginal CO₂ component, atmospheric pollutants (Crit'Air) component, exemptions for electric vehicles, filing deadlines: the complete 2026 guide for businesses.
Founders, executives and shareholders leaving France: a complete 2026 guide to the exit tax (Article 167 bis CGI), payment deferral, thresholds and reporting obligations.
The French statutory auditor alert procedure (procédure d'alerte) is a 4-step legal mechanism under articles L234-1 to L234-4 of the Code de commerce, triggered when going concern is threatened. This guide covers each step, the 15-day deadlines, the 2021 reform, the 6-month resumption window, and what directors must do — and risk — at every stage.
Importing into France from outside the EU in 2026: EORI number, TARIC integrated tariff, reverse-charge import VAT, incoterms 2020 and CBAM — an operational guide for SMEs and e-commerce operators, sourced from douane.gouv.fr and impots.gouv.fr.
Default 20% VAT, legal aid exemption (Article 261, 8°-3 FTC), disbursements outside the tax base (267 II 2° FTC), CARPA, invoice mandatory mentions and e-invoicing rollout to 1 September 2027: the operating playbook for VAT and invoicing in a French law firm in 2026, by Cabinet Hayot Expertise in Paris.
Not all expenses are deductible under French corporate tax (IS) in 2026. CGI art. 39 four conditions, CO₂-based vehicle depreciation caps, CCA interest rate (4.55%), ATAD rule, client gifts (€73 limit): master the rules to protect your tax return.
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