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Among the many obligations that weigh on commercial companies are those relating to the annual financial statements drawn up at the close of each financial year (Article L123-12 of the French Commercial Code). Nevertheless, in order to reduce the burden on ... read more
In the absence of a regulation in the Constitution, of a definition in the Labor Code and because of the abundance of litigation due to the exercise of the right to strike, jurisprudence has progressively defined a precise, albeit evolving, framework of the ... read more
The French Highest Court confirms the impossibility for a company to carry forward to its subsequent profitable fiscal years the foreign tax credits not used due to a loss-making situation. The decision of the French Conseil d’Etat of 8 March 2023 ... read more
It’s one of our differences that our clients much appreciate: our international network MSI, which associate more than 250 lawfirms in the world! We will meet again with our EMEA fellow members in Bucharest at the MSI EMEA Regional Conference taking ... read more
If the approach to French author’s rights has been “individualist”, historically, attached to the author as a physical person, in practice, it can be relatively complicated for the employee creations regime to respect that. Effectively, ... read more
Our practices in IP law, Trademarks and Designs, Copyrights have achieved this year a new high ranking in The Legal 500 EMEA. This is the opportunity to thank our clients and our partners for their trust and collaboration. And congratulations to the whole ... read more
Can decisions made in breach of an SAS‘s articles of association be annulled? • Before 15 March 2023, case law constantly answered this question negatively. Drawing on the provisions of Article L. 235-1 paragraph 2 of the French Commercial Code, case ... read more
According to a recent decision by the French Court of Cassation (1), an airline steward being denied boarding because of his long braided hair tied up in a chignon on the grounds that his hairstyle didn’t meet company regulations, is deemed a form of ... read more
Assessment of the conditions for the application of a Pacte Dutreil transfer regime in the case of a joint commercial and real estate rental activity. In its decision of 25 January 2023, the French Court of Cassation (Cass. Com., 25 January 2023, ... read more
Under a recent ruling (8 December 2022, RG n°19/11225), the Aix-en-Provence Court of Appeal recalled that an author’s moral rights on a work affixed to a building might face limitations. In this particular case, in 1997, Saint-Georges-d’Orques ... read more
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Réseau Entreprendre Paris gathers 250 CEOs who help and coach entrepreneurs during their company creation or purchase.

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