Conditions for imposing corporate tax or VAT | French Distribution Law (Section 2.5.6.2) • Livv

156. Conditions for imposing corporate tax or VAT

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The taxation of the compensation paid for contract terminations is a frequent subject of debate both in respect of the payment of VAT and corporate tax. For corporate tax, does the indemnity compensate the loss of a part of the assets or not? If it does, it will be subject to a reduced long-term capital gains tax; if it does not, because the indemnity is not in respect of the loss of part of a fix …

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156. Conditions for imposing corporate tax or VAT

Demandez un accès gratuit au contenu exclusif Livv – juristes d’entreprise

Les notions juridiques connexes

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