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Private Wealth Newsletter - March 2017
  • Baker McKenzie
  • Malaysia, Spain, Switzerland, United Kingdom, USA, Argentina, Colombia, European Union, France, Italy
  • March 31 2017

On 12 January 2017, the 32nd Criminal Chamber of the Civil Court of Paris rendered a decision in a highly publicized case discharging defendants who


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


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


Europe & Middle East Quarterly Update - March 2016
  • Baker McKenzie
  • Ukraine, United Arab Emirates, United Kingdom, Russia, South Africa, Spain, Sweden, Switzerland, Turkey, Kazakhstan, Luxembourg, Morocco, Netherlands, Poland, Qatar, Egypt, France, Germany, Greece, Hungary, Italy, Austria, Azerbaijan, Belgium, Czech Republic
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance


Proof of an advantage granted in transfer pricing matters: comparables used must be in a situation similar to foreign associated companies’ situation (French Administrative Supreme Court, 9th and 10th subsect., Mar. 16, 2016, No. 372372, Sté Amycel France)
  • Baker McKenzie
  • France
  • June 30 2016

In the Amycel ruling, the French Administrative Supreme Court restates a well-established principle in case law with respect to the burden of proof


Europe & Middle East Quarterly Update - June 2016
  • Baker McKenzie
  • Switzerland, Turkey, Ukraine, United Arab Emirates, United Kingdom, Qatar, Russia, Saudi Arabia, South Africa, Spain, Sweden, Hungary, Italy, Luxembourg, Morocco, Netherlands, Poland, Belgium, Czech Republic, Egypt, France, Germany, Greece, Austria, Azerbaijan
  • August 1 2016

A new proposal has been made regarding fathers' entitlement (including fathers and adoptive or Foster mothers in same sex partnerships) to a family


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


“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


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


Reversal of a provision non deducted for tax purposes : symmetric adjustments of balance sheets and willful omissions (Versailles Administrative Court of Appeal, Feb. 18, 2016, No. 13VE00302, SAS Dalkia and No. 13VE02491, SA Orange)
  • Baker McKenzie
  • France
  • June 30 2016

In these two cases, SA Orange (formerly France Télécom SA) and SAS Dalkia were the parent companies of a tax consolidated group and held all the