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French Tax Law | Drafting a shareholders’ agreement may have an influence on qualifying your shares to benefit from a favourable tax regime in the event of a transfer – Decision n°408219 by the Council of State on January 26, 2018

3 May 2018 by rootMDS

In the terms of article 219, I-a quinquies of the French Tax Code (CGI), the quasi-exemption regime for long-term capital gains is applicable to shares held for at least two years, which: – Have, in accounting terms, the nature of … Lire plus

Intellectual Property Law | On March 14, 2018, the General Court (EGC) of the European Union cancelled protection of the Crocs clog design and model

20 April 2018 by rootMDS

A drawing or model is considered new if, on the date of filing the application for registration or on the date of the claimed priority, no identical model or design has been disclosed, i.e. made accessible to the public (ex: … Lire plus

Corporate Law | New measures to facilitate decision-making and the participation of shareholders in French SA, SCA and SARL companies

6 April 2018 by rootMDS

New measures to facilitate decision-making and the participation of shareholders in public limited companies (SA), companies limited by shares (SCA) and limited liability companies (SARL) introduced by French Decree n° 2018-146 dated February 28, 2018 as per ruling n° 2017-747 … Lire plus

Labour Law | Keys changes in French Employee representation: the constitutional validation of the provisions on the new Social and Economic Council (“Comité Social et Economique” or “CSE”)

27 March 2018 by rootMDS

Following its referral by 60 members of Parliament, the French Constitutional Court recognize nearly all of the Bill of ratification of the “Ordonnances Macron”, including that on the implementation of the new “CSE”. The text, adopted on February 6 & … Lire plus

French Tax Law | French Constitutional Council ruling dated February 8, 2018: For Professional Landlords of Furnished Rental Properties (LMP) the compulsory registration in the Trade Register (RCS) has been pronounced unconstitutional.

8 March 2018 by rootMDS

According to Article 155, IV of the French Tax Code, LMP status is granted to taxpayers: – Whose annual income, derived from said activity by the members of their tax household, is over € 23,000 and exceeds their tax household’s … Lire plus