After many twists and turns, the Bill on growth, economic activity and equality of economic opportunity, commonly known as the “Macron Bill”, was eventually adopted on February 19, 2015 by the National Assembly through the use of Article 49§3[1] of the French Constitution. Article 58 quarter of this Bill, introduced by the special committee of […]
“Appearances can be true” according to French poet Eugene Guillevic. In a decision dated February 3, 2015, the Cour de Cassation (French Supreme Court) endorsed this oxymoron by ruling that a parent company that interferes in the commercial relationship of one of its subsidiaries, thereby suggesting that it has substituted itself for the latter in […]
The anxiety-related damage was first recognized by the Cour de Cassation (French Supreme Court) in May 2010 and has already evolved since then. Insofar as an increasing number of claims are filed against companies with respect to safety in the workplace, this article examines the possible extension of this concept to other situations than asbestos. […]
According to an established French and Community case-law, a parent company that owns all or substantially all of the shares of its subsidiary is presumed jointly and severally liable for the anticompetitive practices implemented by the latter. This presumption can, however, be rebutted if the parent company is able to demonstrate that its subsidiary has […]
Following a recent change in the administrative doctrine governing the use of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi), such tax credit may henceforth be offset against corporate income tax installments. The Competitiveness and Employment Tax Credit or (the “CICE tax credit”) provided for under Article 244 quater C […]
In a decision dated October 18, 2006 (decision n° 04-48.612), the Cour de Cassation (French Supreme Court) established the principle that an employer has the obligation to provide legal protection to an employee who had to defend himself/herself in proceedings initiated against him/her for facts or actions related to the performance of his/her professional duties. […]
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