After examining a taxpayer’s personal tax situation, the tax administration considered that the transfer of securities at a derisory price, made between members of the same family, constituted a disguised gift. For that purpose, the Court implemented proceedings for abuse … Lire plus
There’s been a victory for Laguiole, the village in Aveyron famous for its knives bearing a bee insignia on the handle, which since March 5, 2019 has benefited from the Paris Court of Appeal ruling that cancelled twenty brands using … Lire plus
To prevent potential conflicts of interest, the regulated agreements procedure currently provided for in the French Commercial Code for public limited companies (sociétés anonymes) subjects agreements entered into between the company and one of its directors or main shareholders to … Lire plus
Decree n°2017-1387 dated September 22, 2017, on the predictability and security of labour relations, introduced a scale for compensations which allows employers and employees to have prior knowledge of the financial stakes for dismissals lacking any real and serious cause … Lire plus
In principle, partnerships such as general partnerships (société en nom collectif), limited partnerships (société en commandite simple), civil partnerships or limited liability companies whose single member is an individual (EURL) are not subject to Corporate Income Tax (CIT). Nevertheless, the … Lire plus
“Hakuna Matata”! Many of us associate that phrase with the American firm, Disney, and its animated feature film The Lion King. Nonetheless, the phrase no longer benefits from the carefreeness of the 1990s. This now well-known catchphrase was registered as … Lire plus
On October 9, 2018, the French National Assembly adopted at first reading, the draft PACTE law (Action Plan for Business Growth and Transformation). Among the many measures in the draft law, some are aimed at reinforcing the development of a … Lire plus
Decision by the Social Chamber of the Court of Cassation dated June 21, 2018 (Cass. Civ 2e. 21 juin 2018, n°17-15.984) As per a June 21, 2018 decision, the Court of Cassation answered the following question: Is a skiing accident … Lire plus
Within the framework of the next finance and social security Bill , several reforms are bound to have an impact on taxes in France for non-residents. Overview of the main measures foreseen: Exemption of capital gains tax on sale of … Lire plus
Above and beyond potential protection by Copyrights, all graphics or designs can be protected by Design rights. Any reproduction, without consent, of graphics or designs protected by design rights constitutes, as a matter of principle, an act of counterfeiting. Consequently, … Lire plus
