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CMS Bureau Francis Lefebvre

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Reform Macron: the new and advantageous predictability of the compensation to be awarded to the employee by the employment tribunal in the event of dismissal without real and serious cause

France - December 5 2017 The "ordonnance" dated 22 September 2017 relating to the predictability and the safeguarding of working relationships has set up a mandatory

France Budget Bill for 2018

France - October 2 2017 The French government has just introduced its budget bill for 2018 in the National Assembly. The key measures of interest to businesses (I) and

Warranties in supply contracts - France

France - November 23 2015 In principle, the law on the sale of goods does not make a distinction between sales contracts between professionals or sales contracts vis-à-vis

CMS guide to electricity - France

France - September 1 2015 The French electricity sector (generation, transmission, distribution, supply and trading) has been fully open to competition since 1 July 2007. 1.1

Tax allowances for donations made by French taxpayers to foreign charities

France - July 15 2016 First, we will briefly recall the different preferential tax treatments for gifts made by individuals (1) and entities (2) and as regards

Reform Macron: the new and advantageous predictability of the compensation to be awarded to the employee by the employment tribunal in the event of dismissal without real and serious cause

France - December 5 2017 The "ordonnance" dated 22 September 2017 relating to the predictability and the safeguarding of working relationships has set up a mandatory

France Budget Bill for 2018

France - October 2 2017 The French government has just introduced its budget bill for 2018 in the National Assembly. The key measures of interest to businesses (I) and

Professional whistleblowing system: modalities set forth by decree

France - June 20 2017 The Law 2016-1691 of December 9, 2016 on transparency, fight against corruption and modernisation of the economy (the "Law Sapin II", hereinafter

The modernisation of French law on bond issues

France - May 22 2017 French law on bond issues has finally been modernised, with a simplification of its legal framework (1.), the "cleaning up" of the provisions of the

Problems applying tax treaties in Africa

Africa, France - May 17 2017 The judgement of the Bordeaux Administrative Court of Appeal on 13 December 2016 highlights the harm resulting when tax is withheld at the source in