News

Pursuant to a Decree dated December 3, 2013, new measures to combat social-related contribution evasion are now enforceable. These measures include aggravated sanctions/penalties for contractors that do not comply with their duty of vigilance and care towards their sub-contractors who commit the offense of undeclared work.  The 2013 Social Security Finance Law n°2012-1404 of December […]

Law n°2014-1 of January 2, 2014 (hereinafter the “Law”) empowers the Government, in order to “act more quickly and more efficiently than through a standard legislative process”[1], to take measures that are a matter of law by way of executive orders, in the conditions set forth in Article 38 of the French Constitution[2], including, but […]

The Law on securing employment of June 14, 2013, the main features of which were outlined in our March, May and June 2013 e-newsletters, has established the principle that an agreement between the employer and the Works Council (the “WC”), or in the absence of such agreement, a Decree of the Conseil d’Etat (Council of […]

The number of court decisions concerning the sudden breach of established business relationships is continuously increasing… But the new rulings do not necessarily tally with what we would expect, as demonstrated by a decision recently rendered by the Cour de Cassation (French Supreme Court) and commented herein[1]. The facts of the case are as follows: […]

Following a legal action brought by the Minister of the Economy (the “Minister”), the Paris Court of Appeals (the “Court”) held, in a judgment issued on November 20, 2013, that two clauses of a distribution contract – one concerning the terms and conditions of termination of the contract and the other concerning the applicable payment […]

For the first time, the Conseil d’Etat (French Supreme Administrative Court) has, in a decision rendered on November 20, 2013[1] , confirmed that the tax treaty entered into between France and Switzerland for the avoidance of double taxation in respect of income tax and wealth tax (hereinafter the “Tax Treaty”) prohibits applying to Swiss residents […]