Decisions by the Paris Administrative Court of Appeal regarding Article 123 bis, the SIIC regime, and the annual office tax

CAA and TA
Written by Paul Mispelon

The Paris Administrative Court of Appeal issued several tax rulings the day before yesterday, concerning in particular:

- The entry into force of the agreement on the exchange of information between France and Guernsey and its implications for the application of Article 123 bis:Paris Administrative Court of Appeal, March 19, 2025, No. 23PA05405

- a case concerning the non-application of the SIIC tax regime (Article 208 C) to a company engaged in real estate trading:Paris Administrative Court of Appeal, March 19, 2025, No. 23PA04778

- a case concerning the annual office tax: CAA Paris, March 19, 2025, No. 24PA00054

Paul Mispelon
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