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.