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29 November 2017 | Soulier Avocats

Opinion of the CEPC on the payment of year-end rebates

In an opinion dated September 21, 2017 and released in early November, the Commission d’examen des pratiques commerciales (Commercial Practices Review Committee, hereinafter the “CEPC”)[1] ruled on the lawfulness of the payment of year-end rebates provided for in an annual agreement between a supplier and a distributor whereas the requirements applicable for such payment were […]

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31 March 2017 | Soulier Avocats

DGCCRF’s 2016 activity report

On February 23, 2016, the Direction Générale de la Concurrence, de la Consommation et de la Répression des Fraudes (General Directorate for Competition, Consumer Protection and Frauds, hereinafter “DGCCRF”) released it 2016 activity report. In this report, the DGCCRF – which monitors the proper operation of the markets to the benefit of consumers and businesses […]

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18 December 2014 | Soulier Avocats

Distribution channels and international taxation

Both the choice of sales mechanisms and the reorganization of commercial functions within a group can entail discussions with the French tax authorities when their implementation leads to the erosion of the tax base in France. Given the recent developments in French tax case law, a brief overview of the pitfalls to avoid can certainly […]

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