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French Tax Update - 2015 Finance Law, 2014 Amending Finance Law, and Macron Draft Law

French Tax Update - 2015 Finance Law, 2014 Amending Finance Law, and Macron Draft Law

January 07, 2015 Jones Day Publications

The Finance Law for 2015 (Loi de finances pour 2015, 2015 Finance Law) and the Amending Finance Law for 2014 (Loi de finances rectificative pour 2014, 2014 Amending Finance Law) have now been enacted by the French Parliament and reviewed by the Constitutional Court, which has struck down several provisions in its decisions dated December 29, 2014.

In addition to the main provisions of these two laws, this first French Tax Update for 2015 will briefly summarize the main tax measures contained in the draft law for growth and activity (Projet de loi pour la croissance et l’activité or so-called Projet de loi Macron, Macron Draft Law), which was announced on December 10, 2014, and will be discussed before the French Parliament during the first semester of 2015.

Please contact your local Jones Day representative if you are interested in this issue.

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