The Personal Training Account (Compte Personnel de Formation or “CPF”) was addressed in our May 2014 e-newsletter. Two Decrees were published on October 2, 2014: one in relation to the list of training programs eligible under the CPF (Decree n° 2014-1119) and the other in relation to the conditions in which (i) hours can be […]
Catherine Nommick, Chems Idrissi and Jean-Pierre Chaux have assisted the AMS Group, specialized in the trade and lease of medical devices and the supply of home care services, in connection with the acquisition of ASDIA, a provider of home healthcare services dedicated to the treatment of diabetic patients at home.
The warranty against latent defects is a legal obligation imposed on the seller of a real estate property in order to protect the purchaser. When a latent defect is identified on a sold property and insofar as three cumulative requirements are met, the purchaser had so far the option to request either the cancellation of […]
This annual filing requirement is the last part of an increasingly stringent body of rules that aims at defeating tax optimization schemes that the French Tax Authorities (the “FTA”) consider as excessive and responsible for the reduction of the tax base in France. Article 223 quinquies B of the French Tax Code introduced by Article […]
Management packages have developed with the rise of LBO deals. They serve as an incentive to managers – keys persons to the success of a LBO deal – by enabling them to have a stake in the capital and, therefore, to benefit from an exit capital gain, in conditions that are generally relatively favorable. For […]
Real estate agencies are appointed by the owners of a real estate property who wish to sell or to lease their property. In this respect, under applicable French legislation, the real estate agency receives a mandate to enter into a sale/lease contract with a third-party. Pursuant to an established case law, the real estate agency, […]