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France: French court rules on the moral rights of well-known architect Jean Nouvel
  • Baker McKenzie
  • France
  • December 7 2016

On 5 September 2016, the French Court of Jurisdictional Conflicts (Tribunal des Conflits) issued a decision with respect to the extent of the


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


“Ancillary services" in the hotel industry
  • Baker McKenzie
  • France
  • October 31 2015

"Ancillary operations follows the main one l" is a rule of interpretation which is not only ancient, but also regularly used in practice in both


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


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


Non imputabilité en France des pertes de filiales étrangères détenues à plus de 95
  • Baker McKenzie
  • France
  • June 17 2015

La société Agapes, mère d'un Groupe fiscal intégré au sens de l'article 223 A du Code Général des Impôts ( CGI ), souhaitait imputer sur le résultat


Allowance for impairment of inventory : the period of time since the last sale performed does not constitute a sufficient criterion to justify a possibility of a loss
  • Baker McKenzie
  • France
  • October 31 2015

At the end of fiscal years 2000, 2001 and 2002, a company member of a consolidated tax group made an allowance for impairment of inventory based on


Crédits d'impôt forfaitaires: une grille de lecture qui se précise
  • Baker McKenzie
  • France
  • June 17 2015

Certaines conventions fiscales bilatérales conclues par la France, notamment avec les pays en voie de développement, comportent une clause prévoyant


EMEA Healthcare Industry Group Newsletter - April 2016
  • Baker McKenzie
  • Spain, Sweden, Turkey, United Kingdom, Belgium, European Union, France, Italy, Netherlands, Poland
  • April 12 2016

Drug companies operating in Russia and other Eurasian Economic Union ("EAEU") countries are being advised to prepare for the new obligations and