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Results: 1-10 of 389

“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


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


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


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


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


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


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


VAT, Head-Office and Branch : the Skandia America Corp Case, c-713 - ECJ, 17092014
  • Baker McKenzie
  • European Union, France
  • October 23 2014

The case concerns the VAT treatment applicable to services charged by the foreign office of a company to its branch based in Sweden which is a member


Breach of non-disclosure agreement and unfair competition
  • Baker McKenzie
  • France
  • June 28 2011

Net Innovations developed a software program with functionalities that were similar to the software belonging to Kaolink


Tax treatment of currency exchange gains and international tax treaties
  • Baker McKenzie
  • France
  • June 12 2014

In a March 12, 2014 decision, the French Administrative Supreme Court reversed a decision of the Paris Administrative Court of Appeal in which the