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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 ... read more
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 ... read more
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 of ... read more
The SBL Team wishes you a Happy New Year! We are proud to support the Helen Keller Europe Association which works for the sight and lives of children in France and around the world.
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 employee. • ... read more
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
MSI Global Alliance, a worldwide network represented in 84 countries with 200 independent law firms, accountants, and tax advisers.
Réseau Entreprendre Paris gathers 250 CEOs who help and coach entrepreneurs during their company creation or purchase.

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