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Results: 11-20 of 1,244

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

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

An initial assessment of management packages by the French Administrative Supreme Tax Court, charecterizing the capital gains from a sale of shares as wages

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

In its decision on September 26, 2014, the French Administrative Supreme Tax Court (Conseil d'Etat) ruled that, given the facts of the case, the

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

Claim for refund of tax receivables: beware of the statute of limitation!

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

By two judgments dated July 8, 2014, No. 11VE03849 and No. 13VE02399, the Versailles Administrative Court of Appeal ruled, in the absence of specific

The Paris Commercial Court declines to ban UberPop

  • Bryan Cave LLP
  • -
  • France
  • -
  • January 13 2015

Continuing the Uber legal saga (see the December edition of the EU Competition Bulletin), the Paris Commercial Court was called upon in summary

When recommended resale prices are actually imposed prices

  • Bryan Cave LLP
  • -
  • France
  • -
  • January 13 2015

The French Supreme Court has delivered its judgment in a case involving the Kontiki company, the exclusive French distributor of the toy Diddl (a

France: a worldwide right to be forgotten?

  • DLA Piper LLP
  • -
  • France
  • -
  • January 12 2015

In a September 2014 decision, a French judge ruling in injunctive proceedings held that all Google search engines accessible in France regardless

Entrée en vigueur du Règlement “Bruxelles I BIS” ce qu’il faut savoir, Janvier 2015

  • Holman Fenwick Willan LLP
  • -
  • France
  • -
  • January 8 2015

Les décisions rendues par les juridictions des autres Etats membres européens sont désormais immédiatement exécutoires en France. A compter du 10

Addition of a top-level domain can make a trademark distinctive

  • Hogan Lovells
  • -
  • France
  • -
  • January 5 2015

In an October 14 2014 decision, the Paris Court of Appeal ruled that while the term 'SeLoger' on its own was descriptive in relation to real estate