French law n° 2021-1104 of 22 August 2021, which supports the fight against climate change and strengthens resilience in the face of its effects, known as the “Climate Law”, came into force, except for specific provisions, on 25 August 2021 … Lire plus
In three decisions issued during a plenary session on 13 July (1), the French Conseil d’Etat, the highest administrative Court, specified the conditions for the taxation of earnings resulting from the attribution of share purchase warrants (“BSA”) or share purchase … Lire plus
On 27 January 2021, the French Cour de Cassation judged a case in which the shares in a company had been transferred with an asset and liability guarantee capped at 550 000 euros, and duly signed by the acquirer. Two … Lire plus
Crypto-currencies, which are highly speculative products, are attracting more and more investors who are looking to make a profit. The market price of some crypto-currencies has just increased by over 500 % over a three-month period. The surge in profits … Lire plus
Business entities are considered legal entities as of the date of their registration on the Companies Registry. Therefore, until such date, companies are considered as being “under formation” and, as such, have no legal existence. However, in practice, the founders … Lire plus
Since 1st January 2021, the United Kingdom is no longer a member of the European Union. What are the main tax consequences for companies and individuals? 1. Consequences for companies 1.1 Value Added Tax (VAT) Delivery of goods. Goods acquired … Lire plus
Although electronic signatures have been recognised under French law since 2000 by Law n° 2000-230 of 13 March 2000 (on that subject, please see our newsletter COVID-19 Business: focus on the electronic signature), until 2019, business records had to be … Lire plus
TreasuryXpress, a leading provider of cloud-based treasury management solutions for corporations and banks around the world, joins Bottomline Technologies, a leading provider of financial technology that makes complex business payments simple, smart and secure. Our teams from Corporate, Tax law … Lire plus
The finance act for 2021 includes many interesting measures, notably for individuals and companies affected by the economic consequences of the health crisis. We wished to share some of these measures with you. 1. Measures applicable to businesses 1.1 The … Lire plus
Hitherto, within the framework of a merger, the acquiring company’s criminal liability for acts committed by the acquired company before the merger was always excluded based on the principle of liability for one’s own acts as provided for in article … Lire plus
