Inheritance tax: red flag for France, out of the game in Europe (except for transfers under the Dutreil pact) – L’Opinion, 04/15/2021
Is France the tax hell so often denounced? The German example reveals our flaws…
Paris | TAX
+
The IBA’s new rules on evidence in international arbitration: key points of the “new normal – Option Finance, 04/09/2021
A soft law instrument commonly used by international arbitration practitioners to guide them in the taking of evidence, whether written or oral, the International Bar Association (IBA) Rules adopted in 1999 were revised for the second time on 17 December 2020 and published in February 2021 (IBA Rules 2020 and Commentary on the Rules).
Paris | COMMERCIAL AND INVESTMENT ARBITRATION | MEDIATION
Decree on mentions of origin: soon to be the end? – Le revue de droit rural, April 2021
Solution. – The mandatory indication of the country of origin or place of provenance should be considered as an issue that has been expressly harmonised by the INCO Regulation. However, this harmonisation does not preclude the adoption of additional national measures provided that Member States comply with the requirements of Article 39 of the Regulation. […]
Paris
Tax Alert – Local taxes of companies having industrial premises in France, 11/03/2021
Property tax on developed land (i.e., “taxe foncière sur les propriétés bâties”, or TFPB) is levied annually on developed land situated in France. The tax accrues to départements, communes and their public establishments for intercommunal cooperation. Taxable property includes permanent constructions perpetually attached to the ground such as premises intended to accommodate people (residential properties) […]
Paris | TAX
Tax Alert – 244 bis B
Claims for refund of the French capital gains taxes paid by foreign companies relating to substantial participation in a French company
Paris | TAX
[INTERVIEW] Restructuring : preparing for the future in an uncertain world – ODA, 03/05/2021
More than a year ago, Covid-19 appeared in France. Today, the facts are clear: in addition to the obvious health crisis, the pandemic has permanently weakened an economic structure made up of companies that have not recovered their pre-crisis level of activity. If the measures taken, both by the government and by industrialists and their […]
Paris | RESTRUCTURING – LAW OF COMPANIES IN DIFFICULTY
Jeantet Tax Alert – Insurance and mutual health companies, march 2021
FRENCH CONTRIBUTIONS BASED ON PREMIUMS
Paris | TAX
Paris | REAL ESTATE
Notifier des griefs et décider de le faire : ce n’est pas la même chose ! – Option finance, 22/02/2021
La chambre commerciale de la Cour de cassation a récemment décidé, le 16 décembre 2020, que « le propre d’une notification de griefs est de formuler une accusation afin de mettre les personnes concernées en mesure de se défendre (…), la cour d’appel (…) en a déduit que cet acte ne pouvait faire l’objet d’un […]
Paris | LISTED COMPANIES AND CAPITAL MARKETS LAW
What legal protections for mayors? – Revue des Collectivités locales, 17/02/2021
The Covid-19 epidemic has rekindled the debate on the legal responsibility and protection of mayors. These issues were discussed in the National Assembly during the examination of the bill to improve the legal protection of public and private actors in the context of a state of health emergency. Decoding our counsel Adrien Fourmon.
Paris
France : Oil and Gas Regulation Laws and Regulation 2021 – IGCL, 2021
Discover the 2021 contribution of the 16th Oil and Gas Regulation International Comparative Legal Guide – Global Legal Group for France, written by our Energy Law experts Thierry Lauriol and Marine Lecomte
Paris | ENERGY AND NATURAL RESOURCES LAW | RENEWABLE ENERGY – RE