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  • Draft French Finance Bill For 2020

    The French Parliament began to debate the Draft on 13th October 2019. You will find below a summary of some of the more notable provisions of the Draft.

  • Competition Newsletter August 2019

    New sanction by the French Competition Authority of a market-partitioning practice - On July 8, 2019, the French Competition Authority fined the cooperative Back Europ France €1.7 million for having implemented since 1989, i.e. for 30 years, a horizontal agreement between its members, whose purpose was to share the market territorially.

  • New civil penalty to errors in the annual percentage rate of charge (Taux Effectif Global)

    Pursuant to article L. 313-1 and seq. of the French consumer Code, banks (more generally professional lenders) are required to include an annual percentage rate of charge (Taux Effectif Global or “TEG”) in loans offered to their consumers (more generally non-professional borrowers).

  • Employment Alert – July 2019

    Focus on workplace harassment: new decision and reminder of of the previous case law - 1. The prohibition of workplace harassment applies to an employee exempted from working - In a decision published on June 26, 2019, the Social Chamber of the French Supreme Court laid down the principle according to which...

  • The Bikeurope Case: Final Sprint on Online Sales Restrictions?

    On July 1st, 2019, the French Competition Authority (FCA) imposed a €250,000 fine on Bikeurope B.V. (hereafter, Bikeurope) and its parent company Trek Bicycle Corporation for implementing a de facto ban on online sales to its distributors in France.

  • Tax Alert: French Digital Services Tax (“DST”)

    On July 11th, the French Senate gave its final approval on the implementation of a new Digital Services Tax (the “DST”) that has been in discussion at parliamentary level since March. This tax (new FTC article 299) will be effective immediately. France is a “Lone Rider” in this domain, as DST has been voted in anticipation for a worldwide solution at OECD and EU levels, which could take a few...

  • The conclusion of a mutual contractual termination with an employee declared unfit for work following a work-related accident is possible

    The French Supreme Court has accepted, for the first time, the possibility of concluding an approved mutual contractual termination with an employee declared unfit for work by the occupational doctor, even though this unfitness results from a work-related accident or occupational illness.

  • Competition Newsletter June 2019

    The European Commission fines AB InBev €200 million for restricting cross-border sales - On May 13, 2019, the Commission fined Anheuser-Busch InBev NV/SA (“AB InBev”), a Belgian beer company, nearly €200 million for abuse of its dominant position between 2009 and 2016 on the Belgian beer market by hindering the cross-border sales of its beer (Jupiler). However, AB InBev benefited from

  • Competition Newsletter May 2019

    Reform of the French Commercial Code on commercial relationships - On April 25, 2019, the order No. 2019-359 of April 24, 2019 on the revision of Title IV, Book IV of the French Commercial Code on transparency, anti-competitive practices and other prohibited practices, as well as the order No. 2019-358 of April 24, 2019 on liability actions for abusively low prices, adopted pursuant...

  • Employment Alert - May 2019

    On January 1, 2020, the personnel delegates (DP), the works council (CE), the health, safety and working conditions committee (CHSCT) or the sole personnel delegation (DUP) will be replaced by a single institution: the Social and Economic Committee (CSE), as provided by the Macron order No. 2017-1386 of September 22, 2017.

  • Transactions over shares in real estate companies: the French Supreme Court (Conseil d’Etat) abandons its Lupa case law and confirms the fiscal neutrality of certain restructuring operations

    Before the decision from the French Supreme Court in the “Lupa case” in 2016 (CE, 6 July 2016, Sté Lupa France, no. 377904), it was common practice in the real estate industry not to request a discount for contingent capital gain tax liability on the purchase price of shares in a French tax transparent company (SCI, SNC). Such discount is otherwise requested in respect of the latent capital gain...

  • Competition Newsletter March 2019

    The French Competition Authority issues interim measures against Google regarding its online advertising market practices - In a decision dated January 31, 2019, the French Competition Authority ordered Google to clarify the rules of its advertising service Google Ads with respect to the fee-based online information services and to review its advertiser account suspension procedure.

  • Agribusiness in Africa, status and way forward

    Agribusiness is a broad concept which covers all actors and stakeholders involved in the agricultural value chain, from input suppliers to agro-processors but also traders, exporters and retailers. Hence, agribusiness encompasses both the farming and all other industries and services which constitute the supply chain from farm, through processing, wholesaling and retailing, to the consumer.

  • Equal pay for men and women

    The Professional Future Act of 5 September 2018 strengthened the employer’s obligations in terms of professional equality by imposing equal pay. A decree of 8 January 2019 (decree no. 2019-15), an instruction of 25 January 2019 (DGT instruction no. 2019/03) and a question-and-answer system put online on 14 February 2019 specify the system by creating a tool for calculating the pay gaps that we...

  • Article 145 of the French Civil Procedure Code constitutes an effective weapon, provided you know how to wield it

    Litigation is under pressure, and mediation is fashionable. Companies invite their legal directors to transform their teams into profit centers where the legislator asks parties to justify that they have tried to settle, before serving summons. But there is at least one case where it is imperative to do battle: As a claimant, if you consider that a competitor has done you wrong, and...

  • It’s not so simple to terminate an agreement without misconduct

    Following the clauses of the agreement is not sufficient to terminate a commercial relationship. Economic law imposes constraints which cannot be neglected. Feel like a change? Want to benefit from a new supplier’s innovative ideas and original proposals? Want to work for anew client in whose organization you are most interested and with which you could easily renegotiate your terms...

  • Competition Newsletter February 2019

    The European Commission fines Guess €40 million for geo-blocking practices in distribution contracts - On January 25, 2019, the European Commission published a decision in which it fined Guess nearly €40 million for clauses included in its selective distribution contracts considered as restricting competition. However, Guess benefited from a 50 percent reduction of its fine as it...

  • Trade secrets must be part of your IP strategy! What’s new in Europe and France?

    Trade secrets are as important as protecting your patents, designs and trademarks and must be part of your daily IP strategy.

  • French Tax Report - January 2019

    Parliament approved the French Finance Bill for 2019 at the end of December 2018. You will find hereafter a summary of some of its main provisions.

  • Competition Newsletter December 2018

    Gun-jumping: Do’s & Don'ts - Gun-jumping practices are at the center of competition law news in this autumn 2018. After the record fines imposed on Altice by the French Competition Authority in November 2016 and by the European Commission in April 2018 (respectively €80 and €125 million), the President of the French Competition Authority thought that it would be useful to highlight

  • Competition Newsletter October/November 2018

    The European Commission fined four consumer electronics manufacturers for fixing online resale prices - On July 24, 2016, the European Commission imposed fines totaling €111 million on Asus, Denon & Marantz, Philips and Pioneer for imposing fixed or minimum resale prices on their retailers. These four decisions were adopted following an investigation with which the manufacturers...

  • Employment Alert – October 2018

    Caution with respect to digital platforms - In the era of society’s digitalization and uberization, you are solicited by an increasing number of digital platforms offering services allowing to contact various independent workers: self-entrepreneurs, freelance workers, etc.

  • French Tax Report - October 2018

    We are pleased to provide you with a summary of the most important provisions of the draft French Finance Bill for 2019 (Draft) which is currently before the French Parliament.

  • French Tax Report September 2018

    Below we provide a summary of the current major rules governing the French corporate income tax (CIT) as applied to financial instruments. NB: Certain rules applicable to medium and small businesses are not covered hereafter.

  • Competition Newsletter August 2018

    The Minister of Economy intervenes to authorize the takeover of William Saurin by Cofigeo without divestment of assets - For the first time since the reform of the merger control system in 2008, the Minister of Economy used his evocation power to overrule the French Competition Authority’s decision and required from Cofigeo commitments intended to preserve employment.

  • Compensation for travel time of itinerant employees: the French Court of Cassation has defied the CJEU and confirmed that the time spent travelling between home and customers' premises is not counted as effective working time.

    By a judgment published on 30 May 2018, the Court of Cassation's social chamber confirmed its own case-law concerning the professional travel time of an itinerant employee between his home and his customers' premises, strictly applying article L. 3121-4 of the Employment Code (Court of Cassation, social chamber, 30 May 2018, No. 16-20.634).

  • French Tax Report July 2018

    We are pleased to provide you with a summary of certain recent French tax news, and would be glad to discuss with you in more details any of these matters which may be of specific interest to you. Please also let us know if anyone else within your organization would be interested to receive our periodic French Tax Reports.

  • French Tax Report June 2018

    We are pleased to provide you with a summary of certain recent French tax case law and would be glad to discuss with you in more details any of these matters which may be of specific interest to you.

  • Compensation of RTT days the employee cannot suffer any loss of salary for taking these days

    In a decision published on March 28, 2018, the Social Chamber of the French Supreme Court clarified the rules on the compensation of RTT days, in the absence of specific provisions in a collective agreement (Cass. Soc., March 28, 2018, No. 16-27.626; 16-27.641).

  • About the importance of implementing the BDES (economic and social data base)!

    By a decision dated March 28, 2018, the social chamber of the French Supreme Court has provided unprecedented clarification concerning the rules for the computation of periods in terms of recurring consultations of the works council in the absence of the implementation of a BDES (Cass. Soc. March 28, 2018 No. 17-13.081)

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