The so-called SODIMEDICAL case, named after a French subsidiary involved in what has become a legal saga, is undoubtedly a perfect example of the highly grotesque situations in which companies may find themselves when their decisions to proceed with economic dismissals are challenged. This is clearly a sobering case as, for now, its outcome seems […]
After 10 years of application, Council Regulation (EC) N°44/2001 of December 22, 2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (known as “Brussels I Regulation”) is being recast. “Matrix” of the European civil judicial cooperation, this text, of a considerable practical importance since it applies in a broad […]
Despite its prominence, the issue of how to manage a potential dispute among shareholders or blocks of shareholders during the company’s life is rarely anticipated. Yet, such a situation, quite common nowadays, can have major implications and even entail, in case of paralysis of the business, the dissolution of the company. This is precisely what […]
The second amended Finance Bill for 2012 has introduced an additional 3% contribution on all sums distributed by companies subject to corporate income tax (“CIT”). While this additional tax is certainly a surcharge for companies, it also creates tax distortions between consolidated and non-consolidated groups. 1. Scope of application 1.1. Taxable entities The additional 3% tax […]
“Can I get a copy of a job applicant’s criminal records?” or “Can I dismiss an employee who has just been convicted of a criminal offense?” These are some questions generally raised by managers of international groups that increasingly reach the ears of legal practitioners. In North America, checking and using criminal record information of job applicants […]
During the Council of Ministers held on September 12, 2012, the French Economy and Finance Minister presented the main tax and budgetary guidelines for 2013. On September 28, 2012, the Council of Ministers will adopt the draft Budget Bill for 2013 and, on October 10, 2012, it should adopt the draft Social Security Finance Bill […]
Strategic Lawyering