Tax instruction: The French Government publishes a new tax instruction

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Below I provide some comments on the impact of the tax instruction of 18 November 2008, for exchanges, in particular on the treatment of referencing benefits. The publication of Tax Instruction 3 E-2-08 on November 18, 2008 makes it possible, regardless of the principle of autonomy of tax law, to complete the system set up by the law on the modernisation of the economy in article L. 441-7 of the French Commercial Code, in order to encourage the remittance of invoices from the back margins. Without going back on the choice of a tax instruction, one can wonder about the desirability and necessity of supplementing the existing texts in the law of the