The Resource French ruling limits abuse of law

French ruling limits abuse of law

Label
French ruling limits abuse of law
Title
French ruling limits abuse of law
Title variation
French courts challenge corporate status
Creator
Subject
Summary
Reviews a ruling of the French Civil Supreme Court, which clarifies the circumstances in which the transformation of a limited liability company (SARL) into a company limited by shares (SA), with the aim of obtaining a lower registration tax liability on a subsequent sale of shares in the SA does not represent an abuse of law
Citation source
In: International tax review. - London. - Vol. 8 (1997),
http://library.link/vocab/creatorName
  • Charpentier, C
  • Bonier, N
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • abuse of law
  • registration duty
  • transformation
Label
French ruling limits abuse of law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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