Freedom of capital transfers

The Council of State transmits to the CJEU the next preliminary questions (“questions préjudicielles”): Should articles 56 and 58 of the Treaty establishing the European Community (TEC) – now articles 63 and 65 of the Treaty on the Functioning ...

Corporate tax

Administrative comment on the matter of two exceptional contributions applicable to the financial year from 31 December 2017 to 30 December 2018. In this comment on two new contributions based on the corporate tax (“IS”) of the entities performing re...

Living in « co-ownership », user instructions

The allocation of costs, the voting terms, the role of each person within the « co-ownership »… All these notions seem obscure to you? Let us guide you and thereby become a knowledgeable « co-owner ». You ‘ve just acquired your dream apartment. There...

Rent control

1151 towns soon to be concerned ? Implemented in Paris since August 1st 2015, the regulatory framework on rent control has been effective in Lille since February 1st 2017. Introduced by the Alur Law of March 24th 2014, this measure, which was suppose...

The realization of the pledge of shares of SCI or SARL

In the context of granting a credit to a real estate civil companies («sociétés civiles immobilières – SCI») or alternatively to a limited liability company («société à responsabilité limitée – SARL») holding a property, lenders usually require a ple...

Income strategy based on life-insurance

Despite an uncertain financial environment and a dense and complex legislation, the life insurance remains in 2017 the first financial investment for French. Indeed, this one still represent an excellent technique of current income optimization, and ...

Our law firm supports civil associations and projects