For the first time, the Conseil d’Etat (French Supreme Administrative Court) has, in a decision rendered on November 20, 2013[1] , confirmed that the tax treaty entered into between France and Switzerland for the avoidance of double taxation in respect of income tax and wealth tax (hereinafter the “Tax Treaty”) prohibits applying to Swiss residents […]
In a judgment dated October 8, 2013[1], the Cour de Cassation (French Supreme Court) has recalled the requirements to be met to ensure the validity and enforceability of a non-compete clause included in a share purchase agreement: Such a clause is valid and enforceable against the shareholders/members who have signed made it insofar it is […]
Adopted on October 1, 2013 by the National Assembly under the fast-track legislative procedure, the Bill aimed at “restoring prospects for the real economy and industrial employment”, known as the Florange Bill (the “Bill”), imposes on companies intending to close down a site the obligation to search for a buyer and provides for financial penalties […]
There are many legal cases and court decisions concerning commercial agency agreements and national courts will increasingly be asked to adjudicate international commercial agency related disputes. In May 2013, the Cour de cassation (French Supreme Court) had been called upon to determine the territorially competent court to adjudicate disputes arising from or in connection with […]
The public is now better informed than ever before. And the public has never been so much worried with respect to environment-related matters. In this context, how should we understand the process of public participation in decisions affecting the environment that had been extended and regulated by the Law n° 2012-1460 of December 27, 2012, […]
French rules governing company-sponsored death and disability insurance schemes and supplemental retirement schemes have substantially evolved over the years. French Tax and Social Authorities have increasingly challenged the collective and mandatory nature of death and disability insurance schemes and supplemental retirement schemes implemented within companies, i.e. two essential criteria allowing businesses to benefit from tax […]
Strategic Lawyering