YAHOO EMEA LIMITED – hereinafter referred to as YAHOO – publishes eponymous Yahoo! mailbox. As part of this activity, it has implemented advertising cookies. In order to ensure that users will accept them – a condition for setting cookies ... read more
In principle, commercial companies acquire legal personality, and therefore the capacity to enter into contracts, only when they are registered in the Trade and Companies Register. Nevertheless, it is useful to be able to enter into deeds in the interest of ... read more
The Court of Cassation confirmed this in three cases handed down on 27 September 2023 (1). These three Court of Cassation cases provide an opportunity to review the employer’s obligations in the event of variable pay being awarded to an employee. • ... read more
In a decision dated October 4, 2023, the French Council of State (Conseil d’Etat) has validated the deductibility of fees paid under a management fees agreement in the case of a common manager. Management fee agreements are contracts between companies with ... read more
In terms of intellectual property, perfume is a product that is difficult to protect by private rights, such as copyright (it is settled case law that perfume is not a work of the mind), design law (which limit protection to the appearance of the bottle) ... read more
The appointment of a statutory auditor, known as a special benefits auditor, is mandatory when a company decides to set up certain operations, although it is not required to appoint a statutory auditor with a permanent assignment within the company. That is ... read more
Faced with the abundance of litigation concerning the monitoring of employee activity by the employer, our labour Law team has taken an interest in the contours of this power. A ruling handed down on September 6 by the Court of Cassation (1) clarifies the ... read more
The existence of a lease under which a société civile (non-trading company) rents out a property unfurnished belonging to it does not necessarily protect it from being liable to corporation tax (IS) due to the existence of a sublease on a the same property ... read more
Our IP team presents the case of an influencer who sued the fashion company MAJE for infringement of her copyright, as well as for acts of unfair and parasitic competition. Article L. 112-1 of the French Intellectual Property Code states that “The ... read more
Can a company be held liable for wrongful acts committed by its founder during the period prior to its registration? In the case at bar, the employee of an industrial engineering company (E.) had transferred several internal company documents from his work ... read more