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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


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


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


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


La levée de l'option d'achat d'un immeuble sous-loué par une SCI entraîne la constatation d'une plus-value imposable
  • Baker McKenzie
  • France
  • June 17 2015

Par un arrêt en date du 4 mars 2015, le Conseil d'Etat confirme les conséquences fiscales de la levée d'option d'achat d'un contrat de crédit-bail


2016 Global Data Breach Notification Guide
  • Baker McKenzie
  • Canada, France, Ireland, United Kingdom, USA
  • August 1 2016

In your jurisdiction, are there legal requirements for organizations to provide notice of a breach of security for personal data or other company


Trademark royalties: French tax administration fails to prove indirect transfer of profits abroad
  • Baker McKenzie
  • France
  • November 18 2014

Non-profitable exploitation of a brand does not necessarily mean that it lacks use value. The company Aquarel Europe (now known as Nestlé


French tax authorities fail in an attempt to characterise a commissionaire as a dependent agent PE
  • Baker McKenzie
  • France
  • July 31 2014

A recent decision clarifies certain issues concerning permanent establishment status and more precisely the notion of dependent agent PE. In this


“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