On January 31, 2020, the French tax authorities published online their comments on the new procedure so-called “minor abuse of law” (article L. 64 A of the French Tax Procedure Code, LPF) applicable to tax reassessment notice notified as of … Lire plus
At the beginning of this year, Buckingham Palace came into the spotlight when the Duke and Duchess of Sussex announced their intention to become independent by moving away from the Royal Family and giving up the title of “Royal Highness”. … Lire plus
As announced in our Corporate newsletter of October 19, 2018, the legal framework for foreign investments in France has been modified by the PACTE Law. A decree (Decree no. 2019-1590) and an order (Order ECOT1937237A) published on December 31, 2019 … Lire plus
In the area of labor law, the Action Plan for the Growth and Transformation of Companies known as “PACTE law (1)”, has several consequences, including the simplification of the workforce thresholds (2) specified in the Labor Code (3). Before the … Lire plus
In a decision dated December 3, 2019 (n°17/02275), the Grenoble Cour d’Appel ruled on the criteria required for a holding company to obtain leadership status with regard to French wealth tax (ISF), taking the view that a company must have … Lire plus
The companies Showroomprive.com and Vente-privee.com both specialize in online clearances of multi-brand surplus stocks and offer their members flash sales events (over a period of a few days) of unsold products at highly discounted prices. Showroomprive.com has summoned Vente-privee.com to … Lire plus
The French law 2019-744 of July 19, 2019 (Soilihi Law) eliminated the requirement for simplified joint stock companies (SAS) to assess contributions in the form of services or know-how (apports en industrie) and, in some cases, the requirement to assess … Lire plus
While the courts are particularly concerned about the fate of the victims of sexual harassment in the workplace, nonetheless they are careful in accessing the facts which constitute sexual harassment by taking into account both the statutory provisions established by … Lire plus
The French draft Finance Bill for 2020 introduces a new tax residency requirement for executives of major French companies (article 4 B of the French Tax Code). According to the draft measure, officers of companies with headquarters in France and … Lire plus
On July 18, 2019, in its role as the guardian of personal data, the French Commission Nationale de l’Informatique et des Libertés (“CNIL“), fined an insurance broker 180,000 euros and issued an order to publish the decision stating the sanction. … Lire plus
