We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 375

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


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


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


Breakdown of a real estate property's purchase price into land and buildings (French Administrative Supreme Court, 9th and 10th subsect., Feb. 15, 2016, No. 367467, SARL Daves Place des Etats-Unis)
  • Baker McKenzie
  • France
  • June 30 2016

In a decision on February 15, 2016, the French Administrative Supreme Court ruled on apportioning the value of a real estate property between the


Précisions relatives au taux de marché pour la déduction des intérêts versés à des sociétés liées
  • Baker McKenzie
  • France
  • July 28 2015

Par un jugement du 13 novembre 2014, le Tribunal administratif de Bordeaux s'est livré à une appréciation de la normalité du taux d'intérêt consenti


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


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


Court of Appeal rules on software implementation contract
  • Baker McKenzie
  • France
  • March 23 2012

On 25 November 2011, the Court of Appeal of Poitiers reversed the decision of the Court of Niort dated 14 December 2009, which had concluded that IBM was guilty of fraudulent concealment at the expense of MAIF, a French insurance company, in relation to the signing of a software implementation contract


Tax treaties: tax residence and the fact of being subject to taxes
  • Baker McKenzie
  • France
  • May 26 2016

Court rules that tax-exempt status means that treaty benefits are unavailable. In two decisions of 9 November 2015, which have caused intense debate


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