Legal news

3% tax : No right to make mistakes in case of incomplete or incorrect tax return !

A Ministerial reply of March 7, 2023 (RM Masson JOAN - n°4005) refuses to grant a regularization right to French or foreign companies owning real estate assets located in France that have filed incomplete or incorrect n°2746 tax return and reserves the administrative tolerance resulting from the Ministerial reply “Loncle” of March 13, 2000 to...

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PRESS RELEASE - DELSOL Avocats announces the appointment of a new partner within the Mergers & Acquisitions team

DELSOL Avocats is pursuing its development and growth strategy by appointing Raphaël ORY as a partner within the "Mergers & Acquisitions - Corporate Law" team. Raphaël ORY advises companies on strategic acquisitions and disposals, capital transactions and shareholder structuring. He spent five years in Asia working for a leading French law...

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Le Point 2023 ranking

The magazine Le Point has published its ranking of law firms in France, which is based on recommendations. General counsels were able to rate the firms they work with and lawyers were able to indicate which firms they would recommend to their clients. DELSOL Avocats’ expertise is recommended in Corporate law, Tax law, Mergers &...

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Legal 500 EMEA 2023 rankings

DELSOL Avocats is proud to be ranked in 9 Legal 500 EMEA 2023 categories : Construction – Tier 3 Data privacy and data protection – Tier 3 Dispute resolution : White-collar crime – Tier 4 Employment – Tier 4 Industry focus : Healthcare and life sciences – Tier 3 Mergers & Acquisitions – Tier 5 Private equity : venture/growth...

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Electronic invoicing reform : many challenges to be anticipated

Over the past decade, European Member States and the European Commission have been pursuing thegoal of deploying electronic invoicing to facilitate business-to-business relations. France is leading and supporting these initiatives by implementing legal reforms and proposing mechanisms to facilitate this modernisation of exchanges. A new...

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Corporate Sustainability Reporting Directive (“CSRD”)

The CSRD was published in the Official Journal of the EU on 16 December 2022 and entered into force on 5 January 2023. The overall objective of the CSRD is to ensure that companies report reliable and comparable sustainability information, by introducing detailed and standardized norms. The key changes are : Extension of sustainability...

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In France, the tax control of organisations of general interest has been recently largely reinforced

In order to benefit from the French tax reduction for sponsorship (up to 60% of the amount of the donation for legal entities and 66% for individuals, subject to certain taxable income limits), all donors, including henceforth legal entities, must be able to present tax receipts attesting to the reality of their donation at the request of the...

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Foreign Direct Investment Screening in France : Overview of the procedure

France, similarly as many other countries, has recently tightened its legal regime with respect to foreign direct investment in the name of national security, encouraging investors to be increasingly vigilant. This requires being aware of the fundamentals of the control procedure. There are three conditions for this procedure to apply : the...

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DELSOL Avocats awarded at the Palmarès du Droit

DELSOL Avocats has once again been distinguished at the Palmarès du Droit organised in Paris by Le Monde du Droit and was awarded the "Customer Relations Prize". The expertise of our teams was rewarded in the following categories : Mergers - Acquisitions : transactions < €50M : Golden Trophy Tax Litigation : Golden Trophy Corporate Taxation...

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French R&D tax incentives : overview and recent developments

French tax incentives remain a key point in the competitiveness of French research and development (“R&D”), thanks to three main items. Firstly, the research tax credit (“RTC”), which amounts to 30 % of the expenditures related to R&D up to 100 million euros and 5 % for the excess. The eligible expenses are quite broad and include in...

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