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Commercial Law

27 September 2019 | Emilie Yildiz

Property ownership tax and commercial lease: Who should pay ?

The property ownership tax (taxe foncière) is a local tax levied once a year by municipalities. To calculate the amount of the tax, tax authorities use the cadastral rental value of the property. This base is then multiplied by the tax rate set by each municipality. Any owner of a real estate property is liable for the property ownership tax. However, while the owner is effectively legally liable for this tax, it is permissible, under a commercial lease agreement, for the latter to pass all or part of the burden of this tax to the lessee of the property. But what exactly does the law say?

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30 April 2019 | Emilie Yildiz

Transposition of Directive UE 2017/828 as regards the encouragement of long-term shareholder engagement in listed companies

On May 17, 2017, Directive 2017/828 of the European Parliament and of the Council amending Directive 2007/36/EC as regards the encouragement of long-term shareholder engagement in listed companies was adopted.
This revision of Directive 2007/36/EC aims to change practices brought about by the 2008 financial crisis, which, by promoting short-term yields, lead to sub-optimal corporate governance and performance.

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30 January 2019 | Geoffroy Lacroix

DGCCRF’s investigation in the electronic communications industry

In November 2018, the Direction Générale de la Concurrence, de la Consommation et de la Répression des Fraudes (General Directorate for Competition, Consumer Protection and Frauds) published the results of its investigation concerning compliance with the rules on economic protection of consumers in the electronic communications industry. The investigation revealed many breaches of French consumer […]

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29 December 2018 | Anaëlle Idjeri

Trade Secrets: Publication of Decree n°2018-1126 of December 11, 2018 clarifying procedural aspects

Decree n°2018-1126 of December 11, 2018 on the protection of trade secrets (the “Decree”) adopted in furtherance of Law n°2018-670 of July 30, 2018 was published in the Official Journal of the French Republic on December 13, 2018. This eagerly awaited Decree further details the procedural aspects related to the protection of trade secrets and […]

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