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Results: 1-10 of 141

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

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

The automatic nature of the statutory tax deferral regime does not prevent recharacterisation because of abuse of law

  • Baker & McKenzie
  • -
  • France
  • -
  • November 30 2012

The French Administrative Supreme Court has confirmed that a contribution of shares to a company under the tax deferral regime, followed one week later by the sale of those shares to a third party, constituted an abuse of law

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

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

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

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

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

Litige informatique engagez-vous ! Rengagez-vous ?:de la novation dans les contrats informatiques

  • Baker & McKenzie
  • -
  • France
  • -
  • August 1 2013

Ce litige entre la MAIF, IBM France et BNP Paribas Factor, sur fond d'échec d'un grand projet d'intégration informatique, défraie la chronique une

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