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French court orders the blockade on The Pirate Bay

  • Baker & McKenzie
  • -
  • France
  • -
  • January 14 2015

France has become the latest of a long list of countries to have blocked access to The Pirate Bay website following a ruling of the Paris Court

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

Can a complete line of business exist without any employees?

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

Regarding the tricky issue of assessing the notion of “complete line of business” (“CLB”), the Douai Administrative Court of Appeal has just made a

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 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

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

Research Tax Credit ("CIR") and expenses incurred by a subcontractor: the Montreuil Administrative Court stakes out contradictory positions

  • Baker & McKenzie
  • -
  • France
  • -
  • October 23 2014

In two separate decisions (no. 1207416, November 29, 2013, and no. 1307130, July 1, 2014, Altran Technologies SA), the Montreuil Administrative Court

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

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

Does the absence of neutralization of the proportion of costs and expenses corresponding to dividends distributed by foreign subsidiaries established in the EU to a tax consolidated French company constitute a restriction to freedom of establishment?

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

With its eligible French subsidiaries, the Société Groupe Stéria company forms a tax consolidated group pursuant to Articles 223 A et seq. Of the