{"id":1838,"date":"2022-02-09T13:30:05","date_gmt":"2022-02-09T12:30:05","guid":{"rendered":"https:\/\/www.neptune.legal\/?p=1838"},"modified":"2022-02-09T14:07:55","modified_gmt":"2022-02-09T13:07:55","slug":"abus-de-droit-et-reduction-de-capital","status":"publish","type":"post","link":"https:\/\/www.neptune.legal\/en\/abus-de-droit-et-reduction-de-capital\/","title":{"rendered":"Abuse of Right and Capital Reduction"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:2%;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><nav class=\"fusion-breadcrumbs awb-yoast-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-breadcrumb-sep:&#039;\/&#039;;\" aria-label=\"Breadcrumb\"><span><span><a href=\"https:\/\/www.neptune.legal\/en\/\">Accueil<\/a><\/span><\/span><\/nav><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:1;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Abuse of Right and Capital Reduction<\/h1><\/div><div class=\"fusion-text fusion-text-1\"><div class=\"fusion-separator\" style=\"align-self: flex-start;margin-right:auto;margin-top:2%;margin-bottom:5%;width:100%;max-width:20%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#607d8b;border-color:#607d8b;border-top-width:12px;\"><\/div><\/div>\n\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\"><h3>Since a ruling of the French constitutional judge (\u00ab Conseil Constitutionnel \u00bb) of 2015, the shares repurchase followed by their cancellation in the framework of a capital reduction non-driven by company losses is treated as a capital gain on securities, which can allow some partners, who can take advantage of tax allowances in connection with the duration of detention, to benefit from a lower taxation compared to a dividend distribution.<\/h3><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-overflow:hidden;--awb-bg-size:cover;--awb-box-shadow:10px 10px 22px 1px rgba(123,135,140,0.3);;--awb-border-radius:30px 0px 30px 0px;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1600\" height=\"1180\" alt=\"Abus de droit et r\u00e9duction de capital\" title=\"reduction-capital\" src=\"https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?fit=1600%2C1180&ssl=1\" data-orig-src=\"https:\/\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg\" class=\"lazyload img-responsive wp-image-1776\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271600%27%20height%3D%271180%27%20viewBox%3D%270%200%201600%201180%27%3E%3Crect%20width%3D%271600%27%20height%3D%271180%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=200%2C148&amp;ssl=1 200w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=400%2C295&amp;ssl=1 400w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=542%2C400&amp;ssl=1 542w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=600%2C443&amp;ssl=1 600w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=768%2C566&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=800%2C590&amp;ssl=1 800w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=1200%2C885&amp;ssl=1 1200w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?resize=1536%2C1133&amp;ssl=1 1536w, https:\/\/i0.wp.com\/www.neptune.legal\/wp-content\/uploads\/reduction-capital.jpg?w=1600&amp;ssl=1 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:5%;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\" style=\"--awb-text-transform:none;\"><p>The majority remained careful and only made use of the capital reduction for exceptional cases, bases on economic motives, to avoid any recharacterization as an abuse of right, which can lead to a fine of a maximum amount of 80 % of the tax evaded.<\/p>\n<p>Indeed, the French tax authorities have considered in two recent cases that the operations carried out were deprived of economic motives and that they had been realized for the sole purpose of getting dividends with a lower taxation thanks to the legal regime attached to capital gains on securities. Notably, the French tax authorities highlighted the absence of change in capital repartition between partners.<\/p>\n<p>Seized with this issue, the committee on abuse of tax law (\u00ab Comit\u00e9 de Droit Fiscal \u00bb in French) considered in October 2021 that any taxpayer can chose the least taxed path to get the reserves that are no longer useful to the company. Nonetheless, the committee still sets as a condition that the operation must not equal to an artificial set-up.<\/p>\n<p>Unlike the tax authorities, said artificial set-up was not noted by the committee in the two aforementioned cases, which instead saw an economic motive behind the general scheme described by the taxpayers.<\/p>\n<p>The core issue in case of litigation remains the proof, that every taxpayer should carefully pre-constitute.<\/p>\n<p>Key point showing that the administration is not willing to make 2022 a year of \u00ab capital reduction non-driven by company losses \u00bb: the tax authorities have decided not to follow the committee\u2019s opinion and to pursue with the litigations. Thus, we shall soon know the judges\u2019 opinion about this matter.<\/p>\n<p>NEPTUNE law firm is at your disposal concerning similar issues you may face.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Since a ruling of the French constitutional judge (\u00ab Conseil Constitutionnel \u00bb) of 2015, the shares repurchase followed by their cancellation in the framework of a capital reduction non-driven by company losses is treated as a capital gain on securities, which can allow some partners, who can take advantage of tax allowances in connection with the duration of detention, to benefit from a lower taxation compared to a dividend distribution.<\/p>\n","protected":false},"author":1,"featured_media":1776,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-1838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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