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Results: 1-10 of 268

No reduced VAT rate for downloadable, streamable e-books
  • Baker & McKenzie
  • European Union, France, Luxembourg
  • July 31 2015

In March 2015, the European Court of Justice ("ECJ") ruled infringement procedures against France and Luxembourg (cases C-47913 and C-50213). In


Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Japan, Netherlands, Switzerland, United Kingdom, USA, Denmark, European Union, France, Germany, Ireland, Italy, Canada, China
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients


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


Advocate General provides opinion in the Google France Adwords cases
  • Baker & McKenzie
  • European Union, France
  • November 19 2009

The Advocate General has released his opinion in the Google Adwords cases being brought in the French courts


VAT recovery in holding companies: The Air Liquide case (Versailles Administrative Court of Appeal, Dec. 9, 2014, No. 13VE02573)
  • Baker & McKenzie
  • France
  • July 31 2015

The decision handed down by the French Administrative Supreme Court in the Air Liquide case (appeal No. 350588 of June 24, 2013) upholding the right


Relation entre siège et sa succursale : 60 ans de bon sens remis en cause
  • Baker & McKenzie
  • France
  • July 28 2015

Les praticiens savent depuis fort longtemps qu’une succursale et son siège forment une seule et même personne et qu’il n’y a pas lieu d’identifier une


French Supreme Court upholds employer's access to employee emails
  • Baker & McKenzie
  • France
  • March 29 2010

The French Supreme Court (the Cour de Cassation) has confirmed the position of the Angers Court of Appeal, which ruled that an employer can freely access its employee's emails located on his company-issued computer


The employer’s specific contribution is still due even if restricted stock units (RSUs) are not all acquired in the end
  • Baker & McKenzie
  • France
  • October 23 2014

In a decision handed down on May 7, 2014, for the first time, the 2nd civil chamber of the French Supreme Court specified what constitutes the


Stock options in an international context: treatment of an indemnity for waiving stock options, received by a corporate officer within the meaning of the tax treaty between France and the United Kingdom
  • Baker & McKenzie
  • France
  • August 15 2014

In its October 4, 2013 decision, no. 351065, Mr. Clive Worms, the French Administrative Supreme Court reiterated that, under domestic tax law, an


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