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 an annual ... read more
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 ... read more
The aim is to raise money for the charity SWATS (Supporting West Africa Through Schooling) which is small UK based charity with no overheads and for whom any money raised from this challenge will make an immediate and tangible difference to the lives of the ... read more
The law no. 2019-744, dated July 19, 2019, on the simplification, clarification and modernization of company Law, known as the SOILIHI Law, came into effect and was published in the Journal Officiel on July 20, 2019. One of the measures of this law aims to ... read more
“Entering another employee’s professional email account and reading messages identified as “personal” constitutes a violation of the duties set forth in the employment contract that could result in disciplinary action or even ... read more
The 2019 Finance Act introduced a general anti-abuse corporate tax rule that allows the tax administration to disregard an arrangement or series of arrangements which: i. Having been put in place for the main purpose or one of the main purposes of obtaining ... read more
The Court of the European Union ruled one of Adidas’ figurative trademarks invalid. The above European Union figurative trademark was registered on May 21, 2014. However, the Belgian company, Shoe Branding, with its “two parallel stripes” ... read more
One of the aims of the French PACTE Law (Action Plan for Business Growth and Transformation) is to increase gender equality within companies. Since 2011, members of the Board of Directors or the Supervisory Board of limited liability companies (sociétés ... read more
In a decision dated May 9, 2019 (1), for the first time, the French Cour de Cassation upheld a mutual termination agreement (rupture conventionnelle) involving an employee declared unfit for his position by the occupational physician (médecin du travail). ... read more
Since January 1, 2016, individuals whose employment income falls within certain brackets are required to pay the “universal healthcare contribution”, also known as the “PUMA tax”. Prior to January 2019, those required to pay this tax ... read more