The anxiety-related damage was first recognized by the Cour de Cassation (French Supreme Court) in May 2010 and has already evolved since then. Insofar as an increasing number of claims are filed against companies with respect to safety in the workplace, this article examines the possible extension of this concept to other situations than asbestos. […]
According to an established French and Community case-law, a parent company that owns all or substantially all of the shares of its subsidiary is presumed jointly and severally liable for the anticompetitive practices implemented by the latter. This presumption can, however, be rebutted if the parent company is able to demonstrate that its subsidiary has […]
Following a recent change in the administrative doctrine governing the use of the Competitiveness and Employment Tax Credit (Crédit d’Impôt pour la Compétitivité et l’Emploi), such tax credit may henceforth be offset against corporate income tax installments. The Competitiveness and Employment Tax Credit or (the “CICE tax credit”) provided for under Article 244 quater C […]
In a decision dated October 18, 2006 (decision n° 04-48.612), the Cour de Cassation (French Supreme Court) established the principle that an employer has the obligation to provide legal protection to an employee who had to defend himself/herself in proceedings initiated against him/her for facts or actions related to the performance of his/her professional duties. […]
Like every year, the Finance Bill supplements existing tax rules and/or create new tax schemes. For 2015, the main tax provisions relating to businesses concern primarily horizontal tax consolidation schemes, the reverse charge mechanism regarding VAT due on imports, the single 19% tax rate on real estate capital gains earned by non-residents, the repeal of […]
Since the adoption of the Second Amended Finance Bill for 2012 on August 16, 2012, natural persons who are not French tax residents are liable for the payment of social levies (contribution sociale généralisée – general social contribution – and contribution pour le remboursement de la dette sociale – social debt repayment contribution) on rental […]