Both the choice of sales mechanisms and the reorganization of commercial functions within a group can entail discussions with the French tax authorities when their implementation leads to the erosion of the tax base in France. Given the recent developments in French tax case law, a brief overview of the pitfalls to avoid can certainly […]
While I have been critical of the Labor Chamber of the Cour de Cassation (French Supreme Court) in a very recent article, its decision of October 8, 2014 (n° 13-20.070) provides a good reason to regain hope in the soundness of its analysis of employers’ liability and reminds me that humor is the best cure […]
The Personal Training Account (Compte Personnel de Formation or “CPF”) was addressed in our May 2014 e-newsletter. Two Decrees were published on October 2, 2014: one in relation to the list of training programs eligible under the CPF (Decree n° 2014-1119) and the other in relation to the conditions in which (i) hours can be […]
The warranty against latent defects is a legal obligation imposed on the seller of a real estate property in order to protect the purchaser. When a latent defect is identified on a sold property and insofar as three cumulative requirements are met, the purchaser had so far the option to request either the cancellation of […]
This annual filing requirement is the last part of an increasingly stringent body of rules that aims at defeating tax optimization schemes that the French Tax Authorities (the “FTA”) consider as excessive and responsible for the reduction of the tax base in France. Article 223 quinquies B of the French Tax Code introduced by Article […]
Management packages have developed with the rise of LBO deals. They serve as an incentive to managers – keys persons to the success of a LBO deal – by enabling them to have a stake in the capital and, therefore, to benefit from an exit capital gain, in conditions that are generally relatively favorable. For […]
Strategic Lawyering