«Register of beneficial owners: communication to the general public deemed not strictly necessary by the CJEU» – L’Opinion, 12/01/2023
Tribune de Jacques-Henry de Bourmont, associé et Geoffrey Solt, juriste
Saisie au sujet du registre des bénéficiaires effectifs luxembourgeois, la CJUE est venue invalider cette disposition de la directive en raison de sa non-conformité au respect du droit à la vie privée et familiale et à la protection des données à caractère personnel prévu respectivement aux articles 7 et 8 de la Charte des Droits Fondamentaux.
La Cour a donc considéré que cette disposition ne pouvait s’analyser comme strictement nécessaire à la poursuite de son objectif en ce qu’elle permet à quiconque d’accéder à des informations personnelles sur n’importe quel bénéficiaire effectif, notamment en permettant la consultation, la copie et l’enregistrement de ces informations par toute personne.
Quelques enseignements sur l’applicabilité de la procédure des avantages particuliers aux sociétés par actions simplifiées – Option Droit & Affaires 24/04/2024
Publication by Guillaume Fornier, partner. Read the article: here
| CORPORATE – M&A – PRIVATE EQUITY
Les défaillances en France font une pause en trompe-l’oeil – L’Agefi 04/04/2025
Plus de 66.000 procédures encore ont été ouvertes sur douze mois à fin février, selon la Banque de France. Read the article: here
| RESTRUCTURING – LAW OF COMPANIES IN DIFFICULTY
A closer look at the Euro PP, USPP and schulschein standard, based on their standad documentation, IGTA Winter Journal 2024/2025
A closer look at the Euro PP, USPP and schulschein standard, based on their standad documentation, IGTA Winter Journal 2024/2025
Départ vers le Royaume-Uni : tour d’horizon du nouveau régime de faveur « FIG », Option Finance, 04/12/2025
Following the abolition of the remittance basis tax regime introduced into British law 200 years ago, the British government has introduced a new tax system, effective April 6, 2025, to attract foreign wealth and investors to the United Kingdom and attempt to stem the exodus to countries with more favorable tax regimes. By Vincent Lazimi. […]
| TAX
French Competition Authority sanctions a predatory acquisition for the first time on the basis of abuse of a dominant position
French Competition Authority (Autorité de la concurrence) has taken a new step in applying the Towercast case law (CJEU, 16 March 2023) by sanctioning for the first time a merger transaction on the basis of abuse of a dominant position. In this article, Renaud Christol and Paul Vialard analyze the key lessons from this decision […]
| COMPETITION AND ECONOMIC LAW
In a ruling handed down on October 18, 2025, the CJEU ruled in Case C-2/24 P, Teva v. Cephalon v. European Commission, clarifying the conditions under which an amicable settlement agreement between patent holders and generic manufacturers can be classified as an anti-competitive agreement. In this article, Renaud Christol and Paul Vialard review the implications […]
| COMPETITION AND ECONOMIC LAW
AMF vs. OCABSA: Does the End Justify the Means? – Finascope 04/08/2025
As the regulator steps up its crackdown on dilutive financing, Frank Martin Laprade analyzes the AMF’s offensive strategy from a legal standpoint. Beyond the goal of protecting retail investors, he raises a fundamental question of principle in this op-ed: can legal certainty be compromised in the name of regulation? An essential read to understand the […]
Paris | CORPORATE – M&A – PRIVATE EQUITY
Directeur financier : une profession (de plus en plus) à risques ! Option Finance, 23/07/2025
In practice, the civil and criminal liability of CFOs is increasingly being sought, requiring both them and the companies they represent to identify and prevent risks by adopting (or adapting) appropriate tools for risk prevention and liability protection. Article – Option Finance
Carve-out : An Imminent Tidal Wave? – M&A Stories 13/06/2025
Anne Toupenay-Schueller speaks at the panel discussion moderated by Mathieu Meffre, Managing Director of Leaders League. Read the article : ici
| Corporate / M&A / Private Equity
Omnibus II and Duty of Vigilance: Necessary Pragmatism or Political Step Back? – Business & Legal Review 12/06/2025
Philippe Portier analyzes the issues surrounding the ‘Omnibus II’ package and the duty of vigilance: is it necessary pragmatism or a political step back? Read more : Click here !
| CORPORATE – M&A – PRIVATE EQUITY
Difficultés pratiques liées au traitement fiscal français des limited liability companies américaines, Option Finance, 11/06/2025
The tax treatment of US limited liability companies (LLCs) is a complex issue and has been the subject of conflicting court rulings in recent years. By Vincent Lazimi. Read the article here
| TAX
Régimes spéciaux législatifs d’épargne salariale et d’actionnariat salarié (Chapitre 2) – L’Encyclopédie Fiscale Doctrine 06/2025
Publication by Gabriel di Chiara, partner, and François-Xavier Simeoni, counsel Read the article: here
Paris | TAX