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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 with ... read more
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 the appearance of the bottle) ... read more
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. That is ... read more
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 Cassation (1) clarifies the ... read more
Our Tax Department has been strengthened by the arrival of Johanna Segalis, who has been a lawyer since 2009 and holds a Master’s degree in corporate taxation from Paris Dauphine. Johanna has already spent more than ten years with SBL, and left us in ... read more
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 a the same property ... read more
Our IP team presents the case of an influencer who sued the fashion company MAJE for infringement of her copyright, as well as for acts of unfair and parasitic competition. Article L. 112-1 of the French Intellectual Property Code states that “The ... read more
Can a company be held liable for wrongful acts committed by its founder during the period prior to its registration? In the case at bar, the employee of an industrial engineering company (E.) had transferred several internal company documents from his work ... read more
In October 2022, journalist Marion Leclerc spent 48 hours in the Jura with members of the Morbier Syndicate to investigate their long battle against “copies”. On 18 November 2022, the Paris Court of Appeal finally ruled in favour of the Morbier ... read more
The practice of the “golden hello”, sign-on bonus, consists of paying an employee newly recruited by a company a certain financial incentive on signing their employment contract. It is sometimes provided in the employment contract that the ... read more
