The practice of the “golden hello”, sign-on bonus, consists of paying an employee newly recruited by a company a certain financial incentive on signing their employment contract. It is sometimes provided in the employment contract that the ... read more
In this decision, the Conseil d’Etat illustrates the principle laid down in its decisions of 13 July 2021 of taxing the gain as a capital gain when it does not arise from the salaried duties performed by the beneficiary. The Conseil d’Etat (CE ... read more
In a decision ruled on 12 October 2022, Paris Court of Appeal reminded the delicate conditions under which a trademark made of a well-known surname must be used, and the – serious – risk for the purchaser of losing the right to use this ... read more
Among the many obligations that weigh on commercial companies are those relating to the annual financial statements drawn up at the close of each financial year (Article L123-12 of the French Commercial Code). Nevertheless, in order to reduce the burden on ... read more
In the absence of a regulation in the Constitution, of a definition in the Labor Code and because of the abundance of litigation due to the exercise of the right to strike, jurisprudence has progressively defined a precise, albeit evolving, framework of the ... read more
The French Highest Court confirms the impossibility for a company to carry forward to its subsequent profitable fiscal years the foreign tax credits not used due to a loss-making situation. The decision of the French Conseil d’Etat of 8 March 2023 ... read more
If the approach to French author’s rights has been “individualist”, historically, attached to the author as a physical person, in practice, it can be relatively complicated for the employee creations regime to respect that. Effectively, ... read more
Can decisions made in breach of an SAS‘s articles of association be annulled? • Before 15 March 2023, case law constantly answered this question negatively. Drawing on the provisions of Article L. 235-1 paragraph 2 of the French Commercial Code, case ... read more
According to a recent decision by the French Court of Cassation (1), an airline steward being denied boarding because of his long braided hair tied up in a chignon on the grounds that his hairstyle didn’t meet company regulations, is deemed a form of ... read more
Assessment of the conditions for the application of a Pacte Dutreil transfer regime in the case of a joint commercial and real estate rental activity. In its decision of 25 January 2023, the French Court of Cassation (Cass. Com., 25 January 2023, ... read more
