The 2019 Finance Act introduced a general anti-abuse corporate tax rule that allows the tax administration to disregard an arrangement or series of arrangements which: i. Having been put in place for the main purpose or one of the main purposes of obtaining ... read more
The Court of the European Union ruled one of Adidas’ figurative trademarks invalid. The above European Union figurative trademark was registered on May 21, 2014. However, the Belgian company, Shoe Branding, with its “two parallel stripes” ... read more
One of the aims of the French PACTE Law (Action Plan for Business Growth and Transformation) is to increase gender equality within companies. Since 2011, members of the Board of Directors or the Supervisory Board of limited liability companies (sociétés ... read more
In a decision dated May 9, 2019 (1), for the first time, the French Cour de Cassation upheld a mutual termination agreement (rupture conventionnelle) involving an employee declared unfit for his position by the occupational physician (médecin du travail). ... read more
Since January 1, 2016, individuals whose employment income falls within certain brackets are required to pay the “universal healthcare contribution”, also known as the “PUMA tax”. Prior to January 2019, those required to pay this tax ... read more
A new episode of protecting the famous red sole in China prompted us to consider this subject. In China and for the first time in this country, it could be conceded that a color affixed to a specific area could constitute a trademark. On February 3, 2010, ... read more
On April 11, 2019, the Law “for the growth and transformation of enterprises” (PACTE Law) was adopted by the French Parliament. With regard to commercial companies’ requirement to appoint a statutory auditor, three major considerations deserve ... read more
Failure to take care of one’s physical fitness, to comply with the Club’s physical training program and adopt a lifestyle in accordance with one’s profession constitutes serious ” unsporting ” misconduct that justifies the ... read more
After examining a taxpayer’s personal tax situation, the tax administration considered that the transfer of securities at a derisory price, made between members of the same family, constituted a disguised gift. For that purpose, the Court implemented ... read more
There’s been a victory for Laguiole, the village in Aveyron famous for its knives bearing a bee insignia on the handle, which since March 5, 2019 has benefited from the Paris Court of Appeal ruling that cancelled twenty brands using the ... read more
