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Results: 1-10 of 120

Dutch Fiscal Unity regime breaches EU Law

  • Baker & McKenzie
  • -
  • European Union, France, Netherlands
  • -
  • July 31 2014

On 12 June 2014, the Court of Justice of the European Union (Court) delivered its ruling in the SCA Group Holding BV and joint cases. In these cases

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

Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom

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

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an

Calculation of the added value for the territorial economic contribution cap for the resort operators: Important decision of the Paris Administrative Court of Appeal

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

In an unprecedented decision, the Paris Administrative Court of Appeal made a ruling on the dispute between the operators of a tourism residence and

The availability of an apartment, jointly held by a British company, to its members free of charge, makes the rents which should have been received in france subject to taxes

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

A British company (hereinafter the "Company"), joint owner of half of an apartment located in France, made this property available to its members

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

Abusive merger: the French Administrative Supreme Court's decision on April 11, 2014, 9th and 10th subsect., no. 352999, Min. v. SARL Garnier Choiseul Holding

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

In an April 11, 2014 decision, the French Administrative Supreme Court completed its reversals of cases favorable to taxpayers, handed down in recent

Jurisdiction in online infringement cases: “substantial link” theory confirmed

  • Baker & McKenzie
  • -
  • France
  • -
  • January 28 2009

In Ferrara v Ministère public (Case 07-87.281, 9th September 2008) the Criminal Chamber of the French Supreme Court has confirmed the applicability of the “substantial link” theory in criminal cases involving the infringement of IP rights on foreign websites

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

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