French Tax Law | You are not “Alone”: When the sale of securities at a reduced price to a company director does not constitute an irregular management act, or how to redress the burden of proof

Droit Fiscal - Acte anormal de gestion

In its decision dated 11 March 2022, the French Conseil d’Etat ruled that Alone et Co did not commit an irregular management act by entering into a unilateral agreement to transfer securities to a director of its subsidiary and by … Lire plus