The European CSRD (Corporate Sustainability Reporting Directive), which aims to improve and harmonize the disclosure of environmental, social and governance (ESG) information by companies, came into force on January 1, 2024. In France, its provisions were ... read more
An employee’s right to his image is an essential component of his fundamental rights to privacy and respect for his person. This right is protected by article 9 of the Civil Code. Under article L.1221-1 of the Labour Code, an employment contract is an ... read more
Minor usefulness of the 27th of March update of the administrative doctrine concerning the determination of the acquisition price of shares subscribed in exercise of BSPCE (bons de souscription de parts de créateur d’entreprise) A BSPCE is a ... read more
Why and How? Why carry out an IP audit? In business field, the concept of due diligence is known and used in the context of company transfers. Buyers must be vigilant, in particular by conducting audits prior to any acquisition. The aim is to limit the ... read more
Several tools exist to build loyalty and encourage the involvement of employees and corporate officers in the development of the company they work for. One of these is the granting of free shares, within a favorable tax and social security framework. ... read more
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 adapt to the demands ... read more
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 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
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