This column essentially covers the period from 1 June to 31 December 2020. A few lines are devoted to the decision of the Constitutional Council of 5 March 2021 (S 4).
Paris | REAL ESTATE
In light of the fact that there are still far too few charging stations for electric vehicles on the French motorway network, which currently only includes 140 equipped service areas, and in order to promote long-distance mobility for electric vehicles, the government has undertaken to ensure that all service areas on the concessionary motorway network […]
Paris
On 17 January, the Ministry of Ecological Transition published in the Official Journal the first decree known as “absolute values I” which defines, by 2030, the levels of reduction of final energy consumption in certain tertiary buildings (decree of 24 November 2020 amending the decree of 10 April 2020 relating to obligations to reduce final […]
Paris
Germany has introduced its version of the research tax credit (RTC). This decision is not related to the current health context, but could be a timely accompaniment to a policy of unprecedented business support since the coronavirus crisis.
Paris | TAX
In 2020, massive refunds and rebates were made for very large sums amounting to These sums include the restitution of undue duties and the payment of interest on arrears which, due to the age of the cases, were particularly high.
Paris | TAX
Is the Covid-19 about to become the super negotiator of telework agreements? After the more or less forced exercise of telework, comes the time for negotiation on its conditions. The existing frameworks no longer seem to be adapted to the new situation. All human resources departments know that they have to start negotiations because of […]
Paris | EMPLOYMENT | COLLECTIVE RELATIONSHIPS | SOCIAL MANAGEMENT AND CORPORATE RESTRUCTURING | SOCIAL LITIGATION | MANAGEMENT
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
Is France the tax hell so often denounced? The German example reveals our flaws…
Paris | TAX
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
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
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
Claims for refund of the French capital gains taxes paid by foreign companies relating to substantial participation in a French company
Paris | TAX