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Results: 1-10 of 141

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

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

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

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

Reserve for losses due to a buy-back commitment: where careful accounting collides with the cold realism of a Tax Court

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

In sales of vehicles, notably of heavy trucks or of fleets of vehicles to rental agencies, the manufacturer often accompanies these sales with a

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

Merger of assets involving revalued shares: application of the Quemener case

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

A Luxembourg société anonyme (public limited company) sold to a French company (hereinafter the “Company”) all the shares of 7 Luxembourg sociétés

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

Global guide to competition litigation

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, China, Czech Republic, France, Germany, Hungary, India, Italy, Japan, Mexico, Netherlands, Poland, Russia, Spain, Sweden, Switzerland, Turkey, United Kingdom, USA
  • -
  • October 1 2012

Competition litigation is a fast growing and complex area of commercial litigation that often requires coordination of strategy across jurisdictions

LBOs and abnormal management decision: acquisition holding company can deduct the target’s pre-acquisition costs

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

In a recent decision, the Montreuil Administrative Court has confirmed the deductibility of acquisition costs incurred by an acquisition holding company prior to both the LBO operation and its own incorporation