The road traffic risk is the first cause of fatal occupational accidents. Work-related road traffic accidents – so-called at-work accidents (accidents de mission) that are considered as occupational accidents, to which must be added commuting accidents – result in more than 5 million days of absence from work. The human and financial cost is thus […]
Divorce is a grown up problem… But not only …. The decision rendered on October 24, 2012 by the 1st Civil Chamber of the Cour de Cassation (French Supreme Court) (appeal n° 11-18849) seems to impose to lower courts the obligation to pay particular attention to the requests made by a child during the divorce […]
Asked to issue a preliminary ruling on the scope of application of the so-called de minimis Notice of the European Commission, the Court of Justice of the European Union (“CJEU”) has recently held that a national competition authority could apply Article 81(1) of the Treaty establishing the European Community (“TEC”) to an agreement that does not […]
Article 1843-4 of the French Civil Code stipulates that “In all cases concerning the transfer of a shareholder’s shares or the buyback of such shares by the company, the value of the shares shall be determined, in case of a dispute, by an expert appointed either by the parties or, in the absence of an […]
The wage tax is a tax due by France-based companies that are not subject to VAT for the entirety of their turnover. This tax is calculated on the basis of the remunerations paid to employees and is currently addressed in Parliamentary discussions on both the Amended Finance Bill for 2012 and the Social Security Finance […]
Introduced by the Law n°92-683 of July 22, 1992 relating to the reform of the general provisions of the French Criminal Code, the criminal liability of legal entities is, under French law, a liability through imputation that requires actions/infringements by natural persons. Indeed, pursuant to Article 121-2 of the French Criminal Code: “legal entities, with […]
Strategic Lawyering