France will host the Olympic Games from July 26 to August 11, 2024, followed by the Paralympic Games from August 28 to September 8, 2024. Faced with this exceptional situation, labor law had to adopt exceptional measures and needs to … Lire plus
In a decision dated February 5, 2024, the French Council of State (Conseil d’Etat) cancelled the French administrative tax ruling that refused to apply the tax deferral mechanism to a transaction involving the contribution of shares subscribed in exercise of … Lire plus
YAHOO EMEA LIMITED – hereinafter referred to as YAHOO – publishes eponymous Yahoo! mailbox. As part of this activity, it has implemented advertising cookies. In order to ensure that users will accept them – a condition for setting cookies – … Lire plus
In principle, commercial companies acquire legal personality, and therefore the capacity to enter into contracts, only when they are registered in the Trade and Companies Register. Nevertheless, it is useful to be able to enter into deeds in the interest … Lire plus
The Court of Cassation confirmed this in three cases handed down on 27 September 2023 (1). These three Court of Cassation cases provide an opportunity to review the employer’s obligations in the event of variable pay being awarded to an … Lire plus
In a decision dated October 4, 2023, the French Council of State (Conseil d’Etat) has validated the deductibility of fees paid under a management fees agreement in the case of a common manager. Management fee agreements are contracts between companies … Lire plus
In terms of intellectual property, perfume is a product that is difficult to protect by private rights, such as copyright (it is settled case law that perfume is not a work of the mind), design law (which limit protection to … Lire plus
The appointment of a statutory auditor, known as a special benefits auditor, is mandatory when a company decides to set up certain operations, although it is not required to appoint a statutory auditor with a permanent assignment within the company. … Lire plus
Faced with the abundance of litigation concerning the monitoring of employee activity by the employer, our labour Law team has taken an interest in the contours of this power. A ruling handed down on September 6 by the Court of … Lire plus
The existence of a lease under which a société civile (non-trading company) rents out a property unfurnished belonging to it does not necessarily protect it from being liable to corporation tax (IS) due to the existence of a sublease on … Lire plus
