In this decision, the Conseil d’Etat illustrates the principle laid down in its decisions of 13 July 2021 of taxing the gain as a capital gain when it does not arise from the salaried duties performed by the beneficiary. The Conseil d’Etat (CE ... read more
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
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
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
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
Does paying one of the bills addressed to a subsidiary commit a parent company to pay other unpaid bills? Under the patrimonial autonomy of corporations principle, the simple fact that one company controls another does not mean that it can be legally ... read more
The transfer of the usufruct of shares does not constitute the transfer of shares. Our Tax team reviews the Court of Cassation’s decision of 30 November 2022. In its decision of November 30th 2022, the French Court of Cassation (Cass. Com. 30 November ... read more
In its decision of 16 November 2022, the French Conseil d’Etat (Council of State) ruled that the option of conversion into shares of OCAs (convertible bonds) subscribed to by the sole shareholder of a foreign subsidiary does not substantiate a payment ... read more
When a married person becomes a shareholder, their spouse’s rights in respect of their securities vary depending on the type of company. Our Corporate team reviews the different cases, and in particular the last Court of Cassation decision of 21 ... read more
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