The 2018 Finance Act introduces changes to the tax treatment of Bons de Souscription de Parts de Créateur d’Entreprise (company founder share warrants, i.e. security giving access to share capital reserved for employees or executives of new companies, commonly referred to as “BSPCEs”). This provides the opportunity to review the legal and tax regimes applicable […]
The action for damages for breach of an established business relationship brought in the context of an intra-EU dispute is not an action in tort if a tacit contractual relationship existed between the parties. This is the principle laid down by the Cour de Cassation (French Supreme Court) in a decision dated September 20, 2017. […]
On the Internet, determining the location of a damage is particularly complex as such damage may occur in a multitude of places. In this context, the question arises as to what criterion should be applied to determine the court that is territorially competent to hear a tort claim seeking compensation for the damage that occurred […]
Telework is definitively growing at a fast speed! This type of work organization has become a true societal phenomenon in France in particular since telework has been introduced in the French Labor Code following the adoption of Law dated March 22, 2012. Today, telework is a reality in the daily life of many French employees, […]
In an opinion dated September 21, 2017 and released in early November, the Commission d’examen des pratiques commerciales (Commercial Practices Review Committee, hereinafter the “CEPC”)[1] ruled on the lawfulness of the payment of year-end rebates provided for in an annual agreement between a supplier and a distributor whereas the requirements applicable for such payment were […]
Since August 1, 2017, unlisted companies and legal entities required to be incorporated with the Register of Trade and Companies and based in France (in particular foreign corporations with an establishment in France) have the obligation to file with the clerk of the Commercial Court a document that sets forth identification data on their beneficial […]
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