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Asked to issue a preliminary ruling on the scope of application of the so-called de minimis Notice of the European Commission

The wage tax is a tax due by France-based companies that are not subject to VAT for the entirety of their turnover. This tax is calculated on the basis of the remunerations paid to employees and is currently addressed in Parliamentary discussions on both the Amended Finance Bill for 2012 and the Social Security Finance […]

Introduced by the Law n°92-683 of July 22, 1992 relating to the reform of the general provisions of the French Criminal Code, the criminal liability of legal entities is, under French law, a liability through imputation that requires actions/infringements by natural persons. Indeed, pursuant to Article 121-2 of the French Criminal Code: “legal entities, with […]

André Soulier, former 1st Deputy Major of Lyon and former Chair of the Human Rights Sub-Committee of the European Parliament, was a guest speaker

Introduced by the Law n°92-683 of July 22, 1992 relating to the reform of the general provisions of the French Criminal Code,

The so-called SODIMEDICAL case, named after a French subsidiary involved in what has become a legal saga, is undoubtedly a perfect example of the highly grotesque situations in which companies may find themselves when their decisions to proceed with economic dismissals are challenged. This is clearly a sobering case as, for now, its outcome seems […]