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Results: 1-10 of 131

Applicable law in the event of abrupt termination of established commercial relationships

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

The Paris Court of Appeal applies French law to the abrupt termination of established commercial relationships of an international nature and designates

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

Abrupt termination and intuitu personae

  • Baker & McKenzie
  • -
  • France
  • -
  • March 28 2013

Unless a contractual termination clause targets this situation, the disposal of all the shares in a company leading to a change in management does not

Real estate capital gains realized by non-EEA residents: the one third withholding tax can be reclaimed!

  • Baker & McKenzie
  • -
  • European Union, France
  • -
  • November 14 2014

In a decision dated 20 October 2014 (CE n367234, SCI Saint-Etienne), the French Administrative Supreme Court confirmed that the withholding tax

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

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

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

Deduction of tax credits in a tax loss position period: the French Administrative Supreme Court chose a case-by-case analysis

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

In a decision dated March 12, 2014, no. 362528, the French Administrative Supreme Court ruled on the issue of the tax treatment of tax credits

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 tax regime of distributed income in case of share repurchase is declared unconstitutional

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

In a decision dated June 20, 2014, No. 2014-404 QPC, the French Constitutional Court, seized by a priority preliminary rulings on the issue of