Litigation
Tax allowance for holding period on capital gains realized by individuals upon the sale of shares and previously placed on tax deferral
After the ECJ ruling C-662/18 and 672/18 on 18th September 2019 and the decision on the 3rd April 2020 of the Conseil Constitutionnel n°2019-832/833 QPC, the debate before the tax judge is moving towards the interpretation of the law (article 150-0 D of the French general tax code) in the light of the European Merger directives on the common system of taxation of mergers and similar transactions and an extended discussion on the impact of the European Convention for the Protection of Human Rights (Request for appeal to the Paris Administrative Court of Appeal, 23th December 2022, n°20PA03503, Langlois).
No abuse of law in a structured investment through a French share saving scheme
Pursuant to Conseil d’Etat rulings 418452 and 429393 of June 19, 2020, with opinion of public reporter Anne Iljic, the administrative court of appeals of Paris confirms that the tax benefits attached to a French share saving plan apply to the gains realized upon the sales of shares in private holding companies acquired through such a plan. The court recognized the rationale of such holdings and dismissed the tax authorities’ challenge of the share valuation (administrative court of appeals of Paris, July 20, 2022, 20PA01532 and January 25, 2023, 19PA01230, Kemoun)
No French withholding tax on payments from French sources for services provided by a “totally exporting” Tunisian company
In line with previous court rulings, especially from the Conseil d’Etat, the administrative court of first instance of Paris confirms that a so-called “totally exporting” company is entitled to the benefits of the double taxation treaty between France and Tunisia. As a result, the French withholding tax of 1/3 does not apply to the compensation of services provided to a French business by such entity (administrative court of first instance of Paris, January 17, 2023, 19-11926/1-2, NR-Coms)
“an irresistible force with an enviable track record in significant tax disputes”.
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Philippe Derouin is recognised for his wealth of expertise handling tax litigation. One source describes him as “very well respected.”
“an eminent practitioner” known for his “creativity, adaptability and tireless work ethic”.
« le spécialiste référent du droit fiscal en France »
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« un personnage formidable du marché français » et un « brillant avocat de contentieux »
Le « remarquable » Philippe Derouin, doté d’une « expertise fiscale exceptionnelle », se distingue par « son incomparable expérience, sa technicité, sa très grande sureté de jugement et un incroyable savoir-faire de la chose fiscale »
Philippe Derouin is highly reputed for his tax litigation expertise and extensive tax advisory practice. One market commentator is impressed by his “brilliant career” in the field, adding that: “When he speaks, people really listen.“
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