All publications by Soulier Avocats

During his closing speech at the Assises de L’entrepreneuriat (i.e. meetings and talks which discussed entrepreneurship in France) on April 29, 2013, French President François Hollande announced a series of measures in favor of businesses. Such measures have a three-fold objective: stimulate entrepreneurship and mobilize all talents, foster the growth and development of businesses and […]

Despite the current economic gloom in this month of May 2013 where France officially entered recession, French business managers can at least find some consolation as the Law on securing employment (the “Law”) – that recasts France’s labor and employment legislation – was definitively adopted on May 14. The Law enshrines the keystone principle of […]

Arnaud Montebourg, Minister of Industrial Renewal, has recently expressed the desire of the French Government to take new measures designed to protect French companies against hostile takeover bids. These measures, recently developed and commented by the Association Nationale des Sociétés par Actions (French association of joint stock companies, hereinafter “ANSA”)[1], primarily focus on the fight […]

Heralded and described as an essential tool to solve employment difficulties faced by both young people and seniors, the so-called “Generation Contract” scheme was introduced by the inter-professional agreement of October 19, 2012 and transposed in Law n° 2013-185 of March 1, 2013. Decree n° 2013-222 of March 15, 2013 has specified the content of […]

By nullifying the so-far applied administrative doctrine, the Conseil d’Etat (France’s Highest Administrative Court) has just modified the calculation of mandatory profit-sharing. In the case at hand, the company Schlumberger challenged the calculation of the special mandatory profit-sharing reserve according to the legal formula determined by the administrative doctrine published by the French General Tax […]

The French Accounting Standards Authority (Autorité des normes comptables) has published a note specifying that the amount of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi, hereinafter “CICE”) should be recorded in the credit side of a dedicated sub-entry of the expenditure accounting entry line n°64 – “staff-related expenses”. The […]