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PACTE Law

Published at 27 June 2019
Author : Emilie Yildiz
E-newsletter: June 2019
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. Focus on the Decree of May 24, 2019 allowing the entry into force of new thresholds contemplated by the PACTE law.
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Published at 30 April 2019
Author : Emilie Yildiz
E-newsletter: April 2019
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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Published at 31 October 2018
Category : Corporate Law
E-newsletter: October 2018
The Bill on business growth and transformation and the Bill for the modernization of business transfers are important items on the Minister of Economy and Finance’s end-of-year agenda. While one Bill is promoted by the government and the other by the Parliament, both aim at simplifying the internal operation of companies. This article focuses on two measures intended to remedy the shortcoming of previously implemented schemes that have been sometimes contested.
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