Focus on Security for Claims and Money

400th anniversary of Molière’s birth, in 2022 that’s something to celebrate! It’s a year-long celebration with the Comédie-Française: Year of Molière at the Comédie-Française Year of Molière at the Comédie-Française    

If, on the Ile-de-France real estate market front, the year 2020 has been complicated, it records a limited setback compared to the year 2019, a year of all records. The press conference on February 25, 2020 organized by the Paris Chamber of Notaries presented the real estate situation for the fourth quarter of 2020.  

From November 2020 to January 2021, authorized housing units increased 9.6 percent over the previous three months on a seasonally adjusted, working-day basis (SAWB). However, after a steady increase from July through November, authorizations fell back in December 2020 and stabilized in January 2021. Over the past three months as a whole, the number of […]

For the first time, the CJEU extends the presumption of decisive influence to cases where a parent company holds 100% of the voting rights associated with the shares of its subsidiary, even if it does not hold all or almost all of the latter’s share capital. The CJEU considers, in accordance with established case law, […]

The rent of a furnished residential lease subject to the “experimental” framework set up by the ELAN law may not be higher than the increased reference rent in the absence of any mention relating to the application of a rent supplement.   TJ Paris, pôle civ. de prox., 9 nov. 2020, n° 11-20-006260

A senator asked the Minister for Territorial Cohesion and Relations with Territorial Communities what recourse the municipality could take if a building permit is not properly posted. In her reply, the Minister recalls the impact of failure to comply with the posting rules on the time limits for appealing against planning permission (C. urb. art. […]

Law n° 2021-68 of 27th January 2021 authorises the approval of the amendment to the Convention of 20th March 2018 between the Government of the French Republic and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion and fraud with respect to taxes on […]

The students of the Master 2 DFII have attended several seminars on real estate taxation given by François Gauthier. The students appreciated these sessions as well as Lasaygues who felt enriched by these exchanges. May we continue those sessions today in webconferences and perhaps soon in face-to-face sessions.

Tax News 2021 In partnership with AGN Avocats January 2021

Decree no. 2021-19 of 11 January 2021 states that a dwelling is qualified as energy efficient when its consumption expressed in final energy per square metre per year is less than 450 kWh/m2.year in metropolitan France. It thus amends Decree No. 2002-120 of 30 January 2002 on the characteristics of decent housing in order to […]

The law of 1989 aimed at improving rental relations provides a framework for increasing rents, in tense areas, in the event of re-renting or renewal of a lease. The “Energy and Climate” Act makes rent increases in these areas, as from 1 January 2021, conditional on certain energy performance criteria in order to combat thermal […]