News & Analysis as of

France

Proskauer - Proskauer For Good

Supporting Victims of Domestic Violence in Paris

Salomée Bohbot is an associate in our Paris office and has been involved in pro bono projects relating to domestic abuse since 2020. In this short interview, she discusses her impactful work...more

A&O Shearman

French client-attorney privilege: threats on the horizon?

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On March 11, the Criminal Chamber of the French Supreme Court (Cour de cassation) handed down four rulings that drastically narrow the scope of French legal privilege. Under French law, when a dawn raid is carried out in a...more

Mayer Brown

UK Weekly Sanctions Update - Week of April 14, 2025

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In this weekly update, we summarise the most notable updates in the UK sanctions world. If you have any questions in respect of any of the developments set out below, please do not hesitate to contact a member of our London...more

Fox Rothschild LLP

Session Replay Enforcement, but in French

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Following a wave of “session replay” wiretapping lawsuits in the United States, France’s Commission Nationale de l’Informatique et des Libertés (CNIL) has launched a consultation on tools for recording and replaying browsing...more

Morgan Lewis

Undeclared Work Among Subcontractors: Ensuring Compliance and Managing Social Contribution Reassessment

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In France, combating against undeclared work remains a priority due to the estimated loss in contributions which amount to between 7 and 9 billion euros per year. In 2024, the Urssaf (the French social security collection...more

Ius Laboris

France Introduces a New Concept of ‘Institutional Psychological Harassment’

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The French Court of Cassation has introduced and defined a new concept of ‘institutional psychological harassment’ in what appears to be the conclusion of the so-called ‘France Télécom case’. The case, which commenced back in...more

Jones Day

EU Commission Pushes for Simplification of Permitting Procedures

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The European Commission hosted an event on April 10 on “Implementation Dialogue on Environmental Assessments and Permitting”. The purpose of these types of meetings is to simplify and reduce regulatory and administrative...more

White & Case LLP

A new sheriff in town? No time for complacency as the US pauses anti-corruption enforcement

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A new anti-bribery and corruption alliance among enforcement authorities in the UK, France and Switzerland sends a clear message to corporates that any pause in enforcement of the US FCPA does not mean that acts of bribery by...more

Dechert LLP

Eurostars Align to Tackle Corruption

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Formation of new anti-corruption alliance in Europe and what it means for international enforcement - On 20 March 2025, the UK Serious Fraud Office (SFO), French Parquet National Financier (PNF) and the Office of the...more

King & Spalding

The Future of DEI – the International Perspective

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The backlash against DEI – Will the rest of the world follow the Trump administration’s lead? In recent alerts, we have outlined the DEI agenda of the second Trump Administration. Though this agenda leaves “DEI” largely...more

Conyers

South & Southeast Asia M&A Report

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We are pleased to provide this twice-annual report summarising notable mergers and acquisitions activity in South and Southeast Asia, highlighting transactions over US$100 million in aggregate value. This edition features...more

Mayer Brown

Eye on Economic Crime: UK, Swiss and French International Anti-Corruption Taskforce

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Summary - On 20 March 2025, the UK’s Serious Fraud Office (“SFO”), France’s Parquet National Financier (“PNF”) and the Office of the Attorney General of Switzerland (“OAG”) affirmed their shared commitment to tackling...more

Bracewell LLP

US Halt on Foreign Anti-Corruption Enforcement Prompts New European Taskforce

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Approximately two weeks ago, British, French and Swiss law enforcement authorities announced the creation of a new international alliance. With their joint Founding Statement (“Statement”), the three countries established the...more

Goodwin

France Takes Pioneering Step in Recognizing Blockchain Time-Stamping as Proof of Authorship in Intellectual Property

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In a landmark decision, France has joined the ranks of leading jurisdictions in recognizing blockchain as a valid method for establishing proof of authorship and intellectual property (IP) rights....more

EDRM - Electronic Discovery Reference Model

French Competition Authority Fines Apple €150 Million Over ATT Framework and Market Dominance

ComplexDiscovery Editor’s Note: Apple’s aggressive stance on privacy has earned both praise and penalty, most recently, a €150 million fine from the French Competition Authority. This significant enforcement action challenges...more

Foley Hoag LLP

Report on French Arbitration Law Reform

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Key Takeaways: In March 2025, the French Ministry of Justice released the report of its Working Group on modernizing French arbitration law. This is the first major reform proposal since 2011. France is a leading seat of...more

Mayer Brown

Evaluation des titres de sociétés et libéralité entre sociétés liées

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Dans un arrêt du 6 mars 2025, la Cour administrative d'appel de Bordeaux s'est prononcée sur la méthode mathématique d'évaluation de titres de SCI utilisée par l'administration, ainsi que sur la caractérisation d'une...more

Mayer Brown

Augmentation du taux de la contribution patronale relative aux attributions gratuites d'actions

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Le régime des contributions sociales relatives aux attributions d'actions gratuites (« AGA ») prévoit notamment l'application d'une contribution patronale assise sur la valeur, à la date d'acquisition, des actions attribuées....more

Mayer Brown

Application de l'article 209 B du CGI au cas d'une filiale mauricienne dont les recettes étaient majoritairement composées de...

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Le Conseil d'Etat fait application de l'article 209 B du Code général des impôts (« CGI ») au cas d'une filiale mauricienne dont les recettes étaient majoritairement composées de produits de cession de participations (CE, 13...more

Mayer Brown

L'erreur comptable délibérée et l'inscription en comptabilité de titres de participation

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Dans une décision du 12 mars 2025, le Conseil d'Etat confirme que si l'inscription initiale de titres en titres de participation constitue une erreur délibérée, la société ne peut bénéficier des effets d'une rectification de...more

Hogan Lovells

The French Finance Act for 2025 reforms the tax and social security regime of management packages and amends the regime applicable...

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The French Finance Act for 2025 radically overhauled the tax and social security treatment of management packages. The BSPCE regime is also subject to some amendments. Key changes and features you need to be aware of: a...more

Hogan Lovells

The new enforcement avengers? The UK, France, and Switzerland enforcement Taskforce: Local regulators join forces against global...

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The United Kingdom (UK), France, and Switzerland announced on 20 March 2025 that they have jointly launched the International Anti-Corruption Prosecutorial Taskforce to combat complex international white-collar crime. The...more

Mayer Brown

Un courrier rectificatif concernant le type de formulaire déclaratif à utiliser constitue une « prise de position formelle » au...

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Dans une décision du 11 mars 2025, le Conseil d'Etat relève qu'un simple courrier rédigé par l'administration en des termes explicites est susceptible de constituer une prise de position formelle de sa part au sens de...more

Mayer Brown

Délai de saisine de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires et modalités d'entretien...

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Dans un arrêt du 4 mars 2025, la Cour administrative d'appel de Versailles rappelle les conditions de délai de saisine de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, ainsi que les...more

Mayer Brown

Enquêtes internes : la nécessaire coopération entre RH et JuridiqueCompliance

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ENQUÊTE INTERNE. L’enquête interne est un dédale. L’absence de cadre juridique de l’enquête interne pourrait s’expliquer notamment par son caractère multisectoriel. En effet, l’enquête par son déclenchement, son déroulement...more

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