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  • Change in French business tax - LeXcom Société d'avocats
    due on real estate properties The basis value of those assets will be revised shortly The other component the CC will be assessed on the added value of the company but the rate to apply will be progressive and will depend on the turnover of the company from 0 below a turnover of Euro 500 000 up to 1 5 for a turnover above 5 M Those two taxes would be limited to 3 of the added value of the company Articles de cet auteur Autres Publications Droit fiscal Transfer tax in case of shares held in a foreign real estate entity 7 juin 2010 Par The French tax administration rules on the possible use of a credit for foreign taxes Exceptional tax on bonuses paid by French banks and investment institutions Corrective Finance Bill for 2010 26 mars 2010 Par The French Parliament adopted on March 9 the Corrective Finance Bill for 2010 which creates an exceptional 50 tax on variable compensations paid to some of their employees by bank VAT on services 28 septembre 2009 Par VAT Directive implemented in France Social security regime of the conventional termination indemnities and of Golden parachutes 21 septembre 2009 Par Circular

    Original URL path: http://www.lexcom-lawfirm.com/change-in-french-business-tax.html (2016-02-10)
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  • The audit of the employer’s annual accounts upon request of the works council - LeXcom Société d'avocats
    The request filed by the employer against the ruling of the Paris Court of Appeals was rejected In its decision the French Supreme Court holds although the right for the works council when invited to review the company s annual accounts to appoint an outside accountant whose fees are to be borne by the employer is to be acted upon when the accounts are transmitted to the works council it does not result from the provisions of articles L 2325 35 L 2325 36 L 2325 37 and L 2325 40 of the French Labour Code interpreted in the light of the European Directive n 2002 14 CE dated March 11 2002 which provides for a general framework for the information and consultation of workers within the European Community that the appointment of such accountant must take place during the information meeting during which the annual accounts are presented to the works council Neither the contents of the February 21 2007 meeting nor the very short period between the appointment of the accountant and the shareholders general meeting invited to approve such accounts are valid reasons to limit the right for the works council to be assisted by an outside accountant for the understanding of the accounts and the assessment of the company s situation The decision of the Paris Court of Appeals was thus confirmed i e the appointment of the outside accountant took place at a reasonable period and not too late 2 On December 6 2006 a company s central works council appointed an outside accounting firm for the review of the company s 2006 annual accounts and the 2007 budget On March 6 2007 the economic committee of the central works council decided to include in this mission the analysis of the company s pay policy In a letter dated June 5 2007 the outside accountant requested the communication of various documents from the company which refused Through summary proceedings the Paris Court of Appeals ordered that the company provide the outside accountant with the documents requested Paris Court of Appeals June 16 2008 Before the French Supreme Court the company claimed that there was no obviously illicit tort trouble manifestement illicite since i it was not proven that the documents requested were necessary for the understating of the company s accounts ii the information requested related to the age gender and annual gross remuneration of each employee belonged to the employee s personal situation so that the accountant s request was tantamount to a trespass to the employee s private lives and iii the outside accountant could not validly demand the communication of documents that did not exist and were not legally mandatory The request filed by the employer was rejected The French Supreme Court indeed held the outside accountant appointed by the works council may as part of a mission that is necessary for the understanding of the company s accounts and for the assessment of the company s situation be provided with all

    Original URL path: http://www.lexcom-lawfirm.com/the-audit-of-the-employer-s-annual.html (2016-02-10)
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