We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 128

Recent failure of the French tax authorities in an attempt to characterize a commissionaire as a dependent agent PE

  • Baker & McKenzie
  • -
  • France, Switzerland
  • -
  • July 9 2014

We are glad to share with you a recent decision we obtained concerning permanent establishment issues and more precisely the notion of dependent

The French Administrative Supreme Court rules that Article 164 C of the French Tax Code does not comply with the free movement of capital

  • Baker & McKenzie
  • -
  • France
  • -
  • June 12 2014

A Monaco tax resident, German national, who owned real estate property in France, Alpes-Maritime, was subject to income tax in France pursuant to

French tax authorities fail in an attempt to characterise a commissionaire as a dependent agent PE

  • Baker & McKenzie
  • -
  • France
  • -
  • July 31 2014

A recent decision clarifies certain issues concerning permanent establishment status and more precisely the notion of dependent agent PE. In this

To appreciate a change of destination of an immovable property, the company's intention should be assessed in the light of all the circumstances at stake and not only in the light of the existence of an express decision taken by its statutory bodies

  • Baker & McKenzie
  • -
  • France
  • -
  • August 15 2014

A company - whose corporate purposes consists of (i) purchasing and reselling with the possibility to elect for the real estate dealers tax regime

France opportunity to claim a business tax refund further to a successful claim brought by Baker & McKenzie before the French Constitutional Court

  • Baker & McKenzie
  • -
  • France
  • -
  • October 7 2014

We are pleased to share with you the favorable French Constitutional Court decision that we have obtained with respect to the Business Tax cap

Whistleblowing systems: the CNIL takes a new step toward more flexibility

  • Baker & McKenzie
  • -
  • France
  • -
  • February 19 2014

On 30 January 2014, the French Data Protection Authority (the CNIL) issued a deliberation no. 2014-042, once again modifying the deliberation no

Cross-border transfer of cash pooling activity without consideration constitutes an indirect transfer of earnings

  • Baker & McKenzie
  • -
  • France
  • -
  • March 20 2012

In a ruling of 11 May 2011, the Administrative Court of Paris classified the intra-group transfer of a cash pooling activity from France to Switzerland without consideration as an indirect transfer of profits

Focus on the first case law regarding the legal qualification of the hotel management agreement

  • Baker & McKenzie
  • -
  • France
  • -
  • January 11 2013

The Court of Appeal of Paris ruled that hotel management agreements could be qualified as agency agreement! This is the first judgment rendered in this

Non-solicitation clause and non-compete clause

  • Baker & McKenzie
  • -
  • France
  • -
  • March 1 2012

This decision by the social Chamber of the French Supreme Court analyzes the effects of a non-solicitation clause on the employee's freedom to work

Compensation for loss of goodwill and unjust enrichment

  • Baker & McKenzie
  • -
  • France
  • -
  • December 31 2012

The loss of goodwill resulting from the termination of a retail distribution contract may not give rise to the application of unjust enrichment rules. In