OUR ACHIEVEMENTS
- Cancellation of an administrative instruction applying the deduction for length of ownership to capital losses on the sale of securities and shares: CE, 12 November 2015, No. 390265
- Application of a monetary erosion coefficient to deferred capital gains recorded before 2000 that are subject to progressive income tax with no allowances: Cons. Const. 22 April 2016, No. 2016-538 QPC
- Application of the proportional rate applicable at the time to deferred capital gains recorded in 2012 instead of the progressive income tax with no allowances: Cons. Const. 22 April 2016, No. 2016-538 QPC
- Invalidation of the proportional “trust” fine: Cons. Const. 16 March 2017, No. 2016-618 QPC
- Obtaining a limited interpretation allowing the settlor of an irrevocable discretionary trust to avoid wealth tax on the assets placed in trust: Cons. Const. 15 December 2017, No. 2017-679 QPC
- Cancellation of an administrative instruction taxing capital gains on the sale of cryptocurrencies according to the progressive income tax scale: EC 26 April 2018, No. 417809, 418030, 418031, 418032
- Application of deductions for holding periods to deferred capital gains arising from exchanges of securities falling within the scope of the Merger Directive: ECJ 18 September 2019, No. C662/18 and C672/18
- Cancellation of the instruction commenting on Article 787 B (“Dutreil” transfers) and setting out accounting criteria for assessing the preponderance of the professional activity of the company whose securities are transferred free of charge: CE, 23 January 2020, No. 435562
- Censure of the administrative doctrine reserving the benefit of the 50% deduction on foreign income from assets to émigrés who also qualify for the exemption of their expatriation bonus (BOI-RSA-GEO-40-10-30-10, § 80 and 90): EC, 21 October 2020, No. 442799.
- Censure by the Constitutional Council of the inability to apply the flat-rate tax on works of art and precious metals to sales of high-value items located outside the European Union when that tax is more favourable than the tax on capital gains on movable property: Cons. Const. No. 2020-868 QPC 27 November 2020.
