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• Engage Finance Newsletter N°26, Mai 2024 – France

  Extension de procédure collective en raison d'un compte courant d'associé débiteur Cass. Com., 13 septembre 2023, n°21- 21.693 Par un arrêt en date du 13 septembre 2023, la chambre commerciale de la Cour de cassation a rendu une décision au terme de laquelle l’existence d’un compte courant d’associé présentant un solde débiteur ouvert au nom de l’associé cogérant d'une société pourrait permettre d’étendre la procédure collective de ladite société à l’encontre dudit associé cogérant en raison de la confusion des patrimoines de la société et de l’associé cogérant.

• Bulletin Concurrence XI | Janvier ● Février ● Mars 2024

  1. CONTENTIEUX - NON-RESPECT DES ENGAGEMENTS : GOOGLE SANCTIONNÉE À HAUTEUR DE 250 MILLIONS DANS L’AFFAIRE DES DROITS VOISINS - Par la décision n°24-D-03 du 15 mars 2024, Google est sanctionnée par l’Autorité de la concurrence (ci- après l’« Autorité ») pour avoir méconnu quatre des sept engagements souscrits et rendus obligatoires dans la décision n°22-D-13 du 21 juin 2022, et avoir manqué à son obligation de coopération avec le mandataire chargé du suivi de ces engagements. L’amende s’élève à 250 millions d’euros, Google ayant bénéficié de la procédure de transaction avec une proposition de mesures visant à corriger les manquements identifiés.

• Forced Production of Internal Investigations Reports Before French Courts

  Two decisions handed down in quick succession by the Paris and Toulouse Courts of Appeal highlight the complex interplay between interests at stake in each case. Both of the judicial decisions in question concerned pre-trial discovery requests seeking access to internal investigation files that led to the dismissal of an employee in one case and the exclusion of a member of a nonprofit organisation in the other. In both cases, the sanctioned persons issued the requests on the ground of Article 145 of the French Code of Civil Procedure.

• Bulletin Concurrence X - Paris │Octobre ● Novembre ● Decembre 2023

  1. CONTENTIEUX - BISPHÉNOL A DANS LES CONTENANTS ALIMENTAIRES : PRÈS DE 20 MILLIONS D’EUROS DE SANCTIONS - Par une décision du 29 décembre 2023, l’Autorité de la concurrence (ci-après l’« Autorité ») a prononcé une sanction de près de 20 millions à l’encontre de 3 organismes professionnels, le syndicat des fabricants de boîtes et 11 entreprises pour avoir mis en place une stratégie collective visant à ne pas se faire concurrence sur la question de l’absence ou non de Bisphénol A (ci-après « BPA ») dans les contenants alimentaires.

• French Supreme Court: Unfairly Obtained Evidence Can Be Admissible in Civil Litigation

  Amid the continued expansion of the right to evidence, the court reversed its previous position that evidence obtained through unfair methods was inadmissible. When asked to re-examine the relationship between the right to evidence and the principle of fair proof, the French Supreme Court (Cour de cassation) reversed the position in its case law on 22 December 2023 (no. 20-20.648). The court accepted that, in civil litigation, a party can use evidence obtained unfairly (in this case, recordings of comments made without the commenter’s knowledge) to assert its rights.

• French Court Reaches Precedent Decision on the Duty of Vigilance Law

  The Paris Judicial Court handed down the first ruling on the legal compliance of a vigilance plan. On 15 January 2024, the Paris Court of Appeal announced the creation of a chamber dedicated to emerging litigation, in charge of disputes linked to Law No. 2017-399 of 27 March 2017 on the duty of vigilance (the Duty of Vigilance Law) and environmental liability cases.

• France Transposes Corporate Sustainability Reporting Directive Into Law

  As the first EU country to transpose the CSRD into national law, France will gradually replace the EFPD with sustainability reporting under the new directive. The Corporate Sustainability Reporting Directive (the CSRD) entered into force on 5 January 2023, replacing the previous Non-Financial Reporting Directive (NFRD) and laying out specific and expanded reporting obligations around environmental, social, and governance for relevant companies.

• Establishing a Business Entity in France (Updated)

  1. Types of Business Entities - • Description of the types of entities available in each jurisdiction through which to conduct business - Business may be conducted in France either through a French branch of a foreign company (1) or through a French company (2). Both are considered to be forms of direct investment in France.

• France - Loi de finances pour 2024

  La Loi de finances pour 2024 (LF 2024) a été publiée au Journal Officiel le 30 décembre 2023. Le présent bulletin décrit brièvement une sélection de mesures fiscales qu’elle contient.

• The French Finance Bill for 2024 creates a Tax Credit for Investments in Green Industries

  The French Finance Bill for 2024, released on September 27, 2023, includes a tax credit for investments in green industries (the Crédit d’impôt “Investissement Industries Vertes” or C3IV) aimed to restore France’s industrial base and reduce the carbon footprint of French industries. Please see full Publication below for more information.

Featured documents

• Who Says the French Make Great Lovers?

  While I normally shy away from salacious topics (or I try to), The Telegraph reported that a court in France awarded $14,000 to an ex-wife because her former husband failed to engage in ample sexual relations during their 21 year marriage. Apparently, he was tired and had health problems. The court ...

• French Sunshine Act: Implementing Decree to Be Published No Later than October 2012

  French Law No 2011-2012 on the Strengthening of Health Protection for Medicinal and Health Products, dated 29 December 2011 (known as the French Sunshine Act), imposes new disclosure obligations to health products companies. Without publication of the implementing decree, the disclosure conditions ...

• Recent French Case Law on Damages for Sudden Termination of Business | Essentiel de la jurisprudence française récente sur l’indemnisation de la rupture brutale des relations commerciales

  Companies should be aware that certain risks are attached to an insufficient notice period when terminating a business relationship. This summary schedule highlights the risks attached to an insufficient notice period in the event that a business relationship is terminated. These recent case...

• In France, Are Employers Entitled To Access Their Employees’ Personals Emails?

  In France, the guiding principle is that emails received or sent by an employee through the employer’s company email account are considered “professional”, which means that the employer can access and read them....

• Transport: New French Scheme for Information on CO2 Emissions caused by Transportation Services having France as their Origin or Destination

  Since October 1, 2013, companies active in the transportation of goods or passengers, as well as moving companies, offering transportation services having either their origin or their destination in France are subject to an obligation to inform the beneficiary of the service of the amount of carbon ...

• Private Equity Newsletter - Winter 2014 Edition: It is Time for Public to Private Deals in France for PE Funds

  With covenant pressure, softness on business plans and uncertainties on market perspectives, mid-cap listed companies are facing increased downward pressure on their stock prices, luring private equity specialists and strategic buyers to venture into public to private deals (P2P). Over the past two ...

• Principaux changements en droit français des procédures collectives

  L’article 2 de la Loi n° 2014-1 du 2 janvier 2014 habilite le gouvernement français à simplifier et sécuriser le droit des procédures collectives. Suite à une consultation auprès des praticiens, le gouvernement français a pris une Ordonnance (l’Ordonnance) le 12 mars 2014, publiée au JO le...

• Tecnimont SPA v. J&P Avax: France’s highest court reinforces the legal status of arbitration rules

  Last week, the French Cour de Cassation issued its long-awaited decision in the Tecnimont matter. It quashed a decision of the Reims Court of Appeal which had set aside an ICC award on the basis of lack of independence of the Chairman. This matter raises significant questions, notably the legal...

• France: New Obligation on the Employer Seeking External Redeployment in the Case of Redundancies (or Economic Dismissals)

  Before making an employee redundant, the employer must: - Seek internal redeployment within the company and the Group (if any) and offer to the employee any internal redeployment offer. Otherwise, the employee’s redundancy will be deemed unfair and the employee will be entitled to damages....

• A Simplified Norm to Represent an Expanding Power: the Right to Listen in on Employees’ Phone Calls and the Standardization of French Privacy Law

  Since 2001, the French Court of Cassation has made a continuous effort to refine and, in some circumstances, narrow the scope of the right to privacy in the workplace with a view to reaching a fair and balanced approach. The January 6, 2015 declaration of the French Data Protection Authority (CNIL) ...