On 14 June 2022, the French Conseil d’État sought advice from the Court of Justice of the European Union (CJEU) on the scope of the Steria ruling relative to a complaint lodged in 2014 by two French companies requesting the refund of the corporate tax ... read more
A Lyon Court of Appeal judgement of 17 February 2022 has provided interesting clarification regarding preference shares. Our Corporate team reviews this decision. A société par actions simplifiée (joint-stock company) had decided to reduce the preferred ... read more
In its decision dated 11 March 2022, the French Conseil d’Etat ruled that Alone et Co did not commit an irregular management act by entering into a unilateral agreement to transfer securities to a director of its subsidiary and by later selling such ... read more
Part of our teams will attend the next EMEA Regional Conference of MSI Global Network from May 13th to May 15th in Lisbon. They will have the pleasure to meet again friends and members of our worldwide association. The Conference will be in-person. To ... read more
The shareholders in an SAS are free to stipulate in the articles of association whether the termination of the mandate of a director may be decided ad nutum or whether reasonable grounds for such termination are necessary. What about the conditions for ... read more
The French highest administrative court, the Conseil d’Etat, just confirmed the necessity of implementing the abuse of right procedure to reclassify the capital gains realised via an intermediary company as wages. In its decision dated 28 January 2022 ... read more
In the face of the rise in crowdfunding, the French legal framework was amended by the ruling of 22 December 2021, which was then set forth in the decree of 1st February 2022. Herein our Corporate department reviews the four main provisions of these ... read more
Four nominations for our Tax Department among the best Law Firms in “2021 Décideurs – Leaders League – France”: LBO, transactions tax law, non profit organizations tax law, and tax litigation. Warm congratulations to the team: Phillippe A. Schmidt and ... read more
On 21 December 2021, the tax authority published its comments on the Pacte Dutreil transfer regime which was modified by the French Finance Bill for 2019 The tax authority has just published the final version of their comments on the regime known as the ... read more
In principle, foreign investments can be made freely in France (article L.151-1 of the French Monetary and Financial Code). However, investments in certain sectors, which are considered strategic, are subject to a special legal framework and, in particular, ... read more
