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Whether employees’ refusal to be transferred on a business sale jeopardises capital gains exemption must be assessed on a case-by-case basis

  • Baker & McKenzie
  • -
  • France
  • -
  • November 30 2012

With a case referred to it by the Montpellier Administrative Court for an opinion, the French Administrative Supreme Court ruled for the first time on the issue of whether a refusal by some employees to be transferred with the sale of a complete line of business is an obstacle to obtaining the exemption for professional capital gains provided in Article 238 quindecies of the French Tax Code

International relocation of companies: focus on French practice

  • McDermott Will & Emery
  • -
  • France
  • -
  • November 14 2012

International relocation of companies is becoming more frequent

Domestic and European Works Council Consultation rules in French business transfers-updated

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • France
  • -
  • October 3 2012

French law requires employers to share information and consult with the works council in the face of mergers or acquisitions

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Prise en compte pour le calcul de la participation des salariés des déficits transférés sur agrément

  • Landwell
  • -
  • France
  • -
  • May 25 2011

Par un rescrit publié ce jour, l'administration fiscale précise le sort des déficits transférés sur agrément, en vertu de l'article 209 II du CGI, dans le cadre d'une restructuration, pour le calcul de la réserve de participation des salariés de la société absorbante

Domestic and European shop committee consultation rules in French business transfers (updated)

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • France
  • -
  • May 15 2008

French law requires employers to share information and consult with the shop committee (comité d'entreprise) in the face of mergers or acquisitions

Pensions issues in European mergers and acquisitions

  • Jones Day
  • -
  • Belgium, France, Germany, Italy, United Kingdom, USA
  • -
  • November 28 2007

Pensions-related issues have long been a major concern in M&A transactions in the United States

Shop committee consultation rules in

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • France
  • -
  • August 28 2007

French law requires employers to share information and consult with the shop committee (comité d'entreprise) in the face of mergers or acquisitions