The SOPARFI (Société de Participations Financières) is not a special type of company but an ordinary commercial entity governed by common law, specifically the 1915 Law on commercial companies. It does not enjoy any special tax regime and is fully taxable. There are no restraints on its field of activity. A Soparfi can, however, significantly […]
Log Book No. 72 – December 2014 Trial period : disciplinary dismissal on grounds of misconduct during the trial period. An employee was dismissed for misconduct that occurred during their trial period, but after this trial period had ended. The Court of Appeal ruled that the dismissal was not justified, on the grounds that since […]
Log Book No. 71 – November 2014 Civil Liberties : lawfulness of evidence based on monitoring of an employee. Working time : invalidation of agreements covering a fixed number of working days entered into on the basis of the national collective bargaining agreement for Notaries. Protected employment : effects of reinstatement following a dismissal that […]
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International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Emmanuel Marsigny of EMMANUEL MARSIGNY AVOCATS. Emmanuel has joined IR as our exclusive Criminal Law Member in France. Emmanuel MARSIGNY has been a member of the Paris Bar since 1995. Since then he has developed a recognized expertise in criminal defense, and is regularly ranked […]
Law No. 2014-315 of March 11, 2014 reinforcing the fight against counterfeiting : a better Indemnification for breach of Intelectual property law in France A new French statute law No. 2014-315 dated from March 11, 2014 enlarge way to defend IP in France which are key issue to defend technology assets in France and Europe. Those […]
International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Jerome Debras of Woog & Associés. Jerome has joined IR as our exclusive IT Law Member in France. erome DEBRAS advises and assists European and international clients mainly from IT sector. He is particularly active on IT innovative matters such as […]
he exception for parody – a now clearly outlined notion? Based on a case decided on September 3rd 2014 by the Court of Justice of the European Union (case 201/13, Vandersteen c/ Deckmyn – Vrijheidsfonds), judges were invited to further determine what is commonly qualified as “parody” in the sense of article 5 of Directive […]
The “PINEL” law on crafts, commerce and very small businesses was passed on June 18th 2014 and most of its provisions entered into force on September 1st 2014. It aims at rebalancing relationships between parties and further regulates rent increases for small businesses. It is the most important reform of the status for commercial leases since the […]
By two recent decisions, the French Administrative Supreme Court has put an end to discrimination between French resident and non-resident regarding real estate owned if France. The first decision concerns the article 244 bis A of the French tax code (FTC), which creates asurcharge on real estate gains when the seller is a non-resident. A […]
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International Referral, the world’s largest exclusive network of advisory firms is delighted to introduce Davy Dias of Maupard Fiduciaire. Davy has joined IR as our exclusive Foreign Investment member in France. Davy is a senior accountant, specializing in helping small and start-up companies expand and establish themselves internationally. His team provides a wide range of […]