The remote working agreement or charter in effect in a company stipulates the conditions for the return to face-to-face work (1). In the absence of pre-defined conditions, the employer and employee may plan and organise reversibility in the document ... read more
The French highest administrative court, the Conseil d’Etat, just confirmed the necessity of implementing the abuse of right procedure to reclassify the capital gains realised via an intermediary company as wages. In its decision dated 28 January 2022 ... read more
The current popularity of NFTs (Non Fungible Tokens), in particular for use in the art world, raises serious questions in terms of intellectual property. The qualification of NFTs as an intellectual work under the French Intellectual Property Code (CPI) ... read more
In the face of the rise in crowdfunding, the French legal framework was amended by the ruling of 22 December 2021, which was then set forth in the decree of 1st February 2022. Herein our Corporate department reviews the four main provisions of these ... read more
The legal provisions governing the employee’s freedom of speech have been defined by several decisions issued by the French Court of Cassation: “Although an employee enjoys, both inside and outside the company, a freedom of speech to which no ... read more
On 21 December 2021, the tax authority published its comments on the Pacte Dutreil transfer regime which was modified by the French Finance Bill for 2019 The tax authority has just published the final version of their comments on the regime known as the ... read more
Or how to be reminded that the General Data Protection Regulation must be effective within each company The French National Technologies and Civil Liberties Commission (CNIL) ensures that personal data is duly protected. As an independent administrative ... read more
In principle, foreign investments can be made freely in France (article L.151-1 of the French Monetary and Financial Code). However, investments in certain sectors, which are considered strategic, are subject to a special legal framework and, in particular, ... read more
For several years, there have been discussions and debates in France and a number of other countries on the status and protection of those who work for digital platforms. The various actions led by couriers and drivers in several European countries, ... read more
The French Conseil d’Etat has referred to the French Conseil Constitutionnel on the question of the constitutionality of article 150-0 A of the French General Tax Code (CGI) which does not allow a taxpayer who has sold his shares by means of a vendor-credit ... read more
