Mars 2020
The entry into force on 1 January 2020 of the generalisation of « abus de droit » for mainly tax purposes significantly changes the tax environment. What will be the impact of this new text on asset strategies? Will the Administration apply it in a measured way? In an instruction dated 31 January 2020, the tax authorities have just commented on the new system.
This study by Pascal JULIEN SAINT-AMAND and François BONTE, published in the Revue Fiscale du Patrimoine, aims to analyse the impact of the new text in the light of the comments made by the tax authorities.
This study is only available in French.
Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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