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Results: 1-10 of 143

Droit Public et environnement Réglementation, jurisprudence environnement

  • Baker & McKenzie
  • -
  • France
  • -
  • April 17 2015

L’exploitation d’une installation de broyage des ordures ménagères était assurée par un syndicat intercommunal (Sictom). Celui-ci a ensuite conclu un

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

Trademark royalties: French tax administration fails to prove indirect transfer of profits abroad

  • Baker & McKenzie
  • -
  • France
  • -
  • November 18 2014

Non-profitable exploitation of a brand does not necessarily mean that it lacks use value. The company Aquarel Europe (now known as Nestlé

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

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

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

Parent-subsidiary regime and 5 threshold: importance of financial rights

  • Baker & McKenzie
  • -
  • France
  • -
  • January 13 2015

Last month, the French Administrative Supreme Court (Conseil d'Etat) handed down an unprecedented decision on assessing the threshold of 5 capital

Online copyright infringement: when Google images finally meets French law

  • Baker & McKenzie
  • -
  • France
  • -
  • March 9 2011

While Google’s exemption from liability for trademark infringement through its AdWords service has now been well established by the Supreme Court, the situation with regard to copyright infringement remains more uncertain. The latest service to be considered is the Google Images search, in regard to which the Paris Court of Appeal recently issued a long-awaited ruling

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

Transfer of profits abroad: burden of proof

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

Two recent decisions of administrative courts of appeals have provided new guidance on the questions relating to the allocation of the burden of proof and use of comparables in a transfer pricing context