French law n° 2021-1104 of 22 August 2021, which supports the fight against climate change and strengthens resilience in the face of its effects, known as the “Climate Law”, came into force, except for specific provisions, on 25 August 2021 and ... read more
Emotional ties do not resist when faced with bonds of subordination. A bakery owner’s wife was also bound to him by a 30-hours per week employment contract as a part-time salesperson. During an audit carried out by the French URSSAF (the organisation ... read more
In three decisions issued during a plenary session on 13 July (1), the French Conseil d’Etat, the highest administrative Court, specified the conditions for the taxation of earnings resulting from the attribution of share purchase warrants (“BSA”) or ... read more
On 27 January 2021, the French Cour de Cassation judged a case in which the shares in a company had been transferred with an asset and liability guarantee capped at 550 000 euros, and duly signed by the acquirer. Two years later, the acquirer requested the ... read more
The risks involved when using workers who are falsely classified as self-employed are a reminder to exercise caution What do a rugby player (1), a bicycle courier (2), Mister France (3), a lawyer (4), a professor (5), an abattoir butcher and an UBER driver ... read more
Crypto-currencies, which are highly speculative products, are attracting more and more investors who are looking to make a profit. The market price of some crypto-currencies has just increased by over 500 % over a three-month period. The surge in profits on ... read more
Business entities are considered legal entities as of the date of their registration on the Companies Registry. Therefore, until such date, companies are considered as being “under formation” and, as such, have no legal existence. However, in ... read more