CAA Toulouse, 1ère ch., 18 décembre 2025, n°23TL03074 La décision rendue par la Cour administrative d’appel de Toulouse en décembre dernier mérite qu’on s’y attarde. Non seulement par son sujet — le transfert indirect de bénéfices entre sociétés d’un même groupe — mais surtout par les enseignements qu’elle délivre sur la manière dont l’administration fiscale […]

Médiane ou moyenne ? Quand la mode rencontre les prix de transfert. Sans le savoir, les fiscalistes, particulièrement les experts en prix de transfert, et les adeptes de la mode partagent un point commun : tous admettent que rien ne vaut un bon basique.Il est donc assez naturel que quand les deux domaines se mêlent, on […]

President Trump's announcements on tariffs have shaken the economic and financial world, casting doubt on tariff strategies and provoking a bidding war by the world's major economic regions. You don't need to be an expert in international taxation or geopolitics (for make no mistake, this is all about [...]

Anyone who has ever dealt with the Direction des vérifications nationales et internationales (DVNI) knows that its inspectors are meticulous, shrewd and devious. We also discover them to be vindictive and ingenious when the Orléans Administrative Court hands down a ruling that offers an unexpected twist to the saga [...].

The Conseil d'Etat has ruled in favor of Amycel in a dispute with the French tax authorities. The case, which concerned transfer pricing issues and the discrepancy in sales prices observed by the tax authorities for the same products vis-à-vis sister companies and non-affiliated companies, serves as a reminder of the [...]

The Administrative Court of Appeal has ruled in favor of the Clarins group in a dispute with the French tax authorities. The case, which concerned transfer pricing and payment deadlines between subsidiaries, could have major repercussions for international groups operating in France. Background to the case The case dates back to [...].

An adequate and well-founded functional analysis, enabling a precise assessment of the nature of the functions, risks and assets of the parties to an intra-group transaction, and their intensity in the group's value chain and activity, is and will always remain the cornerstone of any transfer pricing demonstration. From qualification [...]

The Finance Act for 2024 has enacted the tightening already observable in the field with regard to transfer pricing, by reinforcing the documentary system weighing on companies. In addition to lowering the thresholds for transfer pricing, documentation is now formally enforceable against companies. In order to make companies more accountable for the documentation they produce, and to reinforce the [...]

FACTS Following an audit of GEII Rivoli Holding's accounts for the 2013 and 2014 financial years, the tax authorities questioned the deductibility of the difference between the 5.08% rate applied and the 2.79% rate corresponding to the value mentioned in 3° of 1 [...].

Facts, Procedures, and the Decision STATEMENT OF FACTS SAS Itron France ("Taxpayer") (a manufacturer and distributor of water, electricity and gas meters) was the subject of a tax audit for the financial years 2012 and 2013, which resulted in an assessment. The tax authorities ("TA") considered that the transfer pricing applied by the group had [...]