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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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12 September 2019 | Pauline Kubat

Screening of foreign direct investments by the European Union

Regulation (EU) 2019/452 of the European Parliament and of the Council of March 19, 2019 establishing a framework for the screening of foreign direct investments into the European Union entered into force on April 10, 2019. It will automatically apply in EU Member States from April 11, 2020. The objective of this new Regulation is to create cooperation mechanisms between Member States on the one hand, and between Member States and the European Commission on the other hand, in order to control foreign direct investments in sensible European business sectors.

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12 September 2019 | Geoffroy Lacroix

Practical recommendations of the French Health Authority for the implementation of teleconsultation and tele-expertise activities

On June 20, 2019, the Haute Autorité de la Santé (French Health Authority) published a best practice guide for the implementation and exercise of teleconsultation and tele-expertise activities. These recommendations, intended for professionals, are designed to support the operational deployment of telemedicine in France.

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27 June 2019 | Pauline Kubat

Applicable requirements for the service of judicial documents within the European Union wherever the defendant does not appear at court

Bringing a legal action against a person domiciled in another Member State of the European Union requires compliance with a whole series of European and national provisions relating to the international service of judicial documents. In a decision handed down on April 11, 2019[1], the Cour de Cassation(French Supreme Court) specified the requirements for the international […]

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27 June 2019 | Emilie Yildiz

New thresholds immediately applicable for the appointment of statutory auditors

Following a report drawn up by the General Inspectorate of Finance on the certification of the accounts of French small businesses, the Government has included in the Law on business growth and transformation, known as the “PACTE” Law , provisions for an harmonization of the thresholds for the appointment of statutory auditors regardless of the corporate form of the company whose accounts are certified, thereby raising the certification thresholds in commercial companies to the level of the thresholds for small businesses provided for in the Accounting Directive 2013/34/EU of the European Parliament and the Council of June 26, 2013.

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