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Results: 1-10 of 111

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

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

Whistleblowing systems: the CNIL takes a new step toward more flexibility

  • Baker & McKenzie
  • -
  • France
  • -
  • February 19 2014

On 30 January 2014, the French Data Protection Authority (the CNIL) issued a deliberation no. 2014-042, once again modifying the deliberation no

Appeal court upholds eBay's liability, but reduces damages

  • Baker & McKenzie
  • -
  • France
  • -
  • September 22 2010

In an ongoing dispute between eBay and French luxury brand owners the LVMH group, on 30th June 2008 LVMH and several LVMH group companies obtained a strong victory through three decisions of the Paris Commercial Court

French CFC rules - Application of the safe harbor clause: flexible assessment of facts

  • Baker & McKenzie
  • -
  • France
  • -
  • March 31 2014

In two decisions on July 18, 2013, the Versailles Administrative Court of Appeal, before which the French Administrative Supreme Court had remanded

Jurisdiction in online infringement cases: “substantial link” theory confirmed

  • Baker & McKenzie
  • -
  • France
  • -
  • January 28 2009

In Ferrara v Ministère public (Case 07-87.281, 9th September 2008) the Criminal Chamber of the French Supreme Court has confirmed the applicability of the “substantial link” theory in criminal cases involving the infringement of IP rights on foreign websites

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

Focus on the first case law regarding the legal qualification of the hotel management agreement

  • Baker & McKenzie
  • -
  • France
  • -
  • January 11 2013

The Court of Appeal of Paris ruled that hotel management agreements could be qualified as agency agreement! This is the first judgment rendered in this

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

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