The property ownership tax (taxe foncière) is a local tax levied once a year by municipalities. To calculate the amount of the tax, tax authorities use the cadastral rental value of the property. This base is then multiplied by the tax rate set by each municipality. Any owner of a real estate property is liable for the property ownership tax. However, while the owner is effectively legally liable for this tax, it is permissible, under a commercial lease agreement, for the latter to pass all or part of the burden of this tax to the lessee of the property. But what exactly does the law say?
Regulation (EU) 2019/452 of the European Parliament and of the Council of March 19, 2019 establishing a framework for the screening of foreign direct investments into the European Union entered into force on April 10, 2019. It will automatically apply in EU Member States from April 11, 2020. The objective of this new Regulation is to create cooperation mechanisms between Member States on the one hand, and between Member States and the European Commission on the other hand, in order to control foreign direct investments in sensible European business sectors.
Practical recommendations of the French Health Authority for the implementation of teleconsultation and tele-expertise activities
On June 20, 2019, the Haute Autorité de la Santé (French Health Authority) published a best practice guide for the implementation and exercise of teleconsultation and tele-expertise activities. These recommendations, intended for professionals, are designed to support the operational deployment of telemedicine in France.
A new episode in the legal saga on Macron’s scale: the Cour de Cassation (French Supreme Court) recently issued an eagerly awaited opinion on the compatibility of Macron’s mandatory scale for the determination of damages in case of dismissal without real and serious cause with European and international standards.
Applicable requirements for the service of judicial documents within the European Union wherever the defendant does not appear at court
Bringing a legal action against a person domiciled in another Member State of the European Union requires compliance with a whole series of European and national provisions relating to the international service of judicial documents. In a decision handed down on April 11, 2019, the Cour de Cassation(French Supreme Court) specified the requirements for the international […]
Following a report drawn up by the General Inspectorate of Finance on the certification of the accounts of French small businesses, the Government has included in the Law on business growth and transformation, known as the “PACTE” Law , provisions for an harmonization of the thresholds for the appointment of statutory auditors regardless of the corporate form of the company whose accounts are certified, thereby raising the certification thresholds in commercial companies to the level of the thresholds for small businesses provided for in the Accounting Directive 2013/34/EU of the European Parliament and the Council of June 26, 2013.