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  Paroles d'Experts

An Expert Speaks


Date sort Title Author Law Branch sort  
01.09.2008 Conventions tripartites : un régime juridique consolidé François Tenailleau, Avocat Juridique  
01.09.2008 Délégation de pouvoirs et décision de licencier Alain Coeuret, Of Counsel Social  
29.08.2008 Unilateral commitment to sell: consecration of clauses of execution of a writ in kind Christophe Blondeau, Avocat Associé Business Law  
29.08.2008 Short-selling and regulation temptation Bruno Zabala, Avocat Business Law  
28.08.2008 The lot of the surety bond in the event of circulation of the guaranteed debt Arnaud Reygrobellet, Of Counsel Business Law  
28.08.2008 Termination of collective agreements: new rules Ghislain Beaure d'Augères, Avocat Associé Employment  
11.07.2008 The project of transfer of integrations' control to the future Competition Authority Olivier Benoit, Partner Business Law  
10.07.2008 Salaried employees put at disposal, temps and running subsidy from the workers council François Coutard, Avocat Associé, Guillaume Bossy et Aline Janin, Avocats CMS Bureau Francis Lefebvre Lyon Employment  
10.07.2008 A parent company is not still liable for environmental debt payment of its subsidiary Christophe Blondeau, Partner Business Law  
10.07.2008 Scrip issue - Assessment and legislative developments Geneviève Olivier, Associate Business Law  
09.07.2008 Critical remarks on marketing of financial products Jérôme Sutour, Associate Business Law  
27.06.2008 Immobilization indemnities, deposit: recent judgments confirm their non-liability to VAT Gaëtan Berger-Picq, Partner Taxation  
27.06.2008 A few teachings drawn from the 2007 case law in the matter of corporation direct taxation Arnaud Donguy, Associate Taxation  
27.06.2008 About usefulness of entering into distinct Dutreil's pacts "Wealth Tax" and "Gift-Succession" Sylvie Lerond, Associate Team manager - Grégory Dumont, Associate Taxation  
29.05.2008 Business transfer: scope of staff representatives' information disclosure requirement Pierre Bonneau, Associate Employment  
28.05.2008 Does canvassing always apply to the promotion of financial instruments? Jérôme Sutour, Associate Business law  
27.05.2008 Concentrations: legal headache of numerous notifications Olivier Benoit, Partner Business Law  
27.05.2008 Depenalization and modernization Bruno Zabala, Associate Business Law  
23.05.2008 The consolidated assessment basis to French IS [Corporation tax]: a good project Emmanuelle Féna-Lagueny, Associate Taxation  
23.05.2008 New contributions on stock options and free shares allotment Emeric Lemoine, Associate Employment  
21.05.2008 Tax system for inpats: the Tax Administration publishes its new comments Dimitar Hadjiveltech, Nathalie Crucifix, Associates Taxation  
19.05.2008 Panorama of new tax rules in the business real estate area Philippe Donneaud, Partner Taxation  
14.04.2008 Computerized accounting or mutant tax adviser Emmanuelle Féna-Lagueny, Avocat - Rémi Gouyet Taxation  
14.04.2008 Fiscal rules of undercapitalization commented by the tax authorities François Rontani, Partner Taxation  
14.04.2008 Transfer of shares of partnerships [sociétés de personnes]: recent case law contortions Olivier de Saint Chaffray, Avocat Associé Taxation  
01.04.2008 Column of criminal law of job Alain Coeuret, Of Counsel, Romain Zannou, Avocat Employment  
31.03.2008 Point on new rules in the matter of retirement Florence Duprat-Cerri, Avocat Employement  
31.03.2008 Look criticizes of a practitioner on bill relating to the contracts of partnerships François Tenailleau, Avocat Business  
31.03.2008 Collection of social security contributions: a reform in trompe-l'oeil? Marie-Pierre Schramm, Avocat Associée - Emmanuel Randoux, Avocat Employement  
28.03.2008 Repurchase of preference shares Isabelle Buffard-Bastide, Avocat Associée Business  
28.03.2008 Imputation of an anticompetitive practice to the economic successor Elisabeth Flaicher-Maneval, Avocat Business  
28.03.2008 Rating clauses of shares and public order Christophe Blondeau, Avocat Associé Business  
27.03.2008 Hedge funds' index: the new frontier of UCITS [Undertakings for Collective Investments in Transferable Securities] Jérôme Sutour, Avocat Business  
21.02.2008 Stage I of the strengthening of sanction's power of AMF [French Authority for Financial Markets]: introduction of a faculty of objection by a member of the Committee of Sanctions Bruno Zabala, Associate Business Law  
18.02.2008 Equity lines: transparency until into reasoning! Bruno Zabala, Associate Business Law  
18.02.2008 Renting of business premises and corporate property Olivier de Saint Chaffray, Partner Taxation  
18.02.2008 Property acquisitions, of which title is separated from usufruct, are restored Sylvie Lerond, Associate - Grégory Dumont, Lawyer Taxation  
15.02.2008 Risks pertaining to a security granted by a non-trading company Christophe Blondeau, Partner Business Law  
15.02.2008 For a criminalization of customs law Olivier Benoit, Partner Taxation  
22.01.2008 The term of shareholders' pacts Jacques Isnard, Partner Business Law  
22.01.2008 Validity of clauses forbidding shares' trade Christophe Lefaillet, Partner Business Law  
14.01.2008 Meaning of mergers: which limits to parties' freedom? Philippe Grousset, Avocat Associé - Pierre Carcelero, Avocat Taxation  
14.01.2008 How set up in business in Russia? Charles-Henry Roy, Carole Bréchot, Avocats CMS Bureau Francis Lefebvre Moscou Business Law, Taxation  
14.01.2008 International mobility and tax optimization for employees and directors Claire Dergatcheff, Avocat Taxation  
14.01.2008 Usufruct's reversion: a gift between husband and wife,exempted from inheritance tax Sylvie Lerond, Partner - Grégory Dumont, Associate Patrimonial Law  
07.12.2007 TEPA law: overtime exemption schemes Pierre Bonneau, Associate Employment  
04.12.2007 Securities of companies at real-estate preponderance: Can the forecasted end of reduced tax rate damage companies? Philippe Donneaud, Partner - Anne-Sophie Rostaing, Associate Taxation  
04.12.2007 Tax system of swaps: explanation is required Sylvie Le Tanneur, Avocat Taxation  
04.12.2007 Overtime: introduction to tax relief in force on 1 October 2007. Nicolas de Sevin, Partner - Ludovique Clavreul, Associate Employment, Taxation  
19.11.2007 Individualization of remunerations in the name of the performance Alain Coeuret, Of Counsel Employment  
19.11.2007 Significant corporation tax reduction in Germany as from 2008 François Hellio, Partner - Wolf-Georg von Rechenberg, CMS Hasche Sigle Taxation  
19.11.2007 Royalties for a mere enjoyment of a right: their tax deduction is not yet granted Jean-Yves Mercier, Partner Taxation  
19.11.2007 Transfer tax of a stake: the debate on VAT refunding is revived by the Administrative Court of Appeal of Paris Yann Leclerc, Associate Taxation  
19.11.2007 Disclosure requirement of pension funds Marie-Pierre Schramm, Partner - Caroline Froger-Michon, Associate Employment  
05.10.2007 Tax system reform of mutual insurance companies Violaine Descazeaud, Florence Duprat-Cerri, Associates, Lionel Lenczner, Partner Taxation, Employment  
04.10.2007 Human diversity at workplace and fight against discriminations: the new corporate challenge François Coutard, Nathalie Devernay, Associates CMS Bureau Francis Lefebvre Lyon Employment  
04.10.2007 Acknowledgment of employment contract breach: about: employer's watch is required Emeric Lemoine, Associate Employment  
04.10.2007 Taxation system of equity shares transfer's costs: a system which is not satisfactory Richard Foissac, Partner Taxation  
04.10.2007 Misconduct in business administration: abnormal act. On whom lies the burden of proof? Luc Jaillais, Pierre Sapey, Associates Taxation  
04.10.2007 Restructurings: characteristics of supplemental pension plans Florence Duprat-Cerri, Associate Employment  
11.09.2007 The taxpayer facing validation laws: a new reinforcement for David and Goliath Laurent Chatel, Avocat Associé - Olivia Davidson, Avocat Taxation  
11.09.2007 Pay-as-you earn system for outgoing dividends: Denkavit judgment and consequences Emmanuelle Féna-Lagueny, Avocat Taxation  
10.09.2007 Reshaping of rights to VAT deduction: which consequences for liable persons Anne Grousset, Avocat Associée - Emmanuelle Féna-Lagueny, Avocat Taxation  
03.09.2007 Minima pricing of resale: the Supreme Court of USA changes course Ambre Nerinck-Seltzer, CMS Bureau Francis Lefebvre New York International  
03.09.2007 The law part in the individualization of remunerations Alain Coeuret, Of Counsel Employment  
10.07.2007 Charasse amendment and mergers & acquisitions Renaud Grob, Olivier de Saint Chaffray Taxation  
10.07.2007 Commission agent's fiscal death Stéphane Gelin, Avocat Associé Taxation  
10.07.2007 Charasse amendment under control... of the tax judge Renaud Grob, Olivier de Saint Chaffray Taxation  
02.07.2007 Fiscal reform: harmonization of the corporation tax system Jonathan Selvadoray, Shanghaï Office Manager - Caroline Pill, International Lawyer International  
29.06.2007 Tax system of property transmission and Bill Sylvie Lerond, Associate Patrimonial  
31.05.2007 The competent jurisdiction to have cognizance of the Economic and Social Unit Alain Coeuret, Of Counsel Employment  
31.05.2007 Movable capital gains exemption of natural persons (Year II) Olivier de Saint Chaffray, Partner - Luc Jaillais, Associate Taxation  
31.05.2007 Tax refund pursuant to European Law of State aid Caroline Medina, Associate Business Law  
31.05.2007 The pre-election negotiation between unanimity and majority Alain Coeuret, Of Counsel Employment  
31.05.2007 Reform of the law of town planning: consequences for wind power Jean-Luc Tixier, Partner - Paul Elfassi, Associate Business Law  
30.05.2007 Movable capital gains exemption of natural persons (Year II) Olivier de Saint Chaffray, Partner - Luc Jaillais, Associate Taxation  
30.04.2007 Cross-border netting-out of losses in Europe: new opportunities Julien Saïac, Associate Taxation  
30.04.2007 Taking note of breach of contract by one employee: consequences of an atypical breach of contract Pierre-Jean Sinibaldi, Partner - Anne-Claire Hopmann, Associate Employment  
30.04.2007 Windpumps' safety: Judge's assessment Jean-Luc Tixier, Partner - Paul Elfassi, Associate Business Law  
30.04.2007 GDF/Suez Merger: the European works council enters the lists Ghislain Beaure d'Augères, Partner - Emmanuel Randoux, Legal adviser Employment  
30.04.2007 "Fiscal shield": "Do we have to believe in Santa Claus too Luc Jaillais, Associate Taxation  
30.04.2007 Dividends' taxation and European Law: the ECJ finally comes to a decision Melchior Wathelet, Of Counsel Taxation  
15.03.2007 From mental harassment to the employee's right to resign: a question is left pending Françoise Albrieux-Vuarchex, Partner CMS Bureau Francis Lefebvre Lyon Employment  
13.03.2007 Economic redundancy: "Pages Jaunes'" case law Alain Coeuret, Of Counsel Employment  
12.03.2007 Supplementary retirement pension and additional contingency fund of wage earners: focus on new conditions of tax and social exemption (1st part) Florence Duprat-Cerri, Agnès Rivière-Durieux, Associates Taxation, Employment  
12.03.2007 A new obligation imposed to tax law: compliance with rights guaranteed by the European citizenship Bernard Geneste, Partner Taxation  
12.03.2007 Supplementary retirement pension and additional contingency fund of wage earners: focus on new conditions of tax and social exemption (2ndt part) Florence Duprat-Cerri, Agnès Rivière-Durieux, Associates Taxation, Employment  
01.02.2007 Validation statute and ECHR : France condemned again Olivia Davidson, Associate Community legislation  
19.01.2007 Investment in China: beware of transfer pricing! Emmanuel Meril, Avocat Responsable Chine International  
19.01.2007 European Court of Justice enforces Italian local tax on production's activities: a big concern spared for numerous members states Melchior Wathelet, Of Counsel Taxation  
19.01.2007 Abuse of law: lessons drawn from Jantin decision. Luc Jaillais, Associate Taxation  
18.01.2007 Generalization of the criminal responsibility of legal persons Alain Coeuret, Of Counsel Employment  
18.01.2007 Corporate body's criminal liability for industrial injury: towards a simplification? Alain Coeuret, Of Counsel Employment  
30.11.2006 Mergers & Acquisitions : New-York, limited liability of assets' repurchaser Carina Levintoff, Partner - Ambre Nérinck-Seltzer, Associate Taxation  
30.11.2006 New duty to bargain Forecasting and Planning Management of Employments and Skills (GPEC- Gestion Prévisionnelle des Emplois et Compétences). A reform, source of uncertainties and possible misunderstandings Nicolas Callies, Partner - Florence du Gardier, Associate Employment  
28.11.2006 Stock-option-plan issued securities: how giving without abusing? Olivier de Saint Chaffray, Partner Taxation  
28.11.2006 Employees' representatives/union representatives Alain Coeuret, Of Counsel Employment  
28.11.2006 Personal Equity Plan (PEA) and Private Equity Luc Jaillais, Associate Taxation  
31.10.2006 Billing of environmental contribution to waste disposal stemming from electric and electronic equipment (DEEE decree) Nathalie Pétrignet, Associate Taxation  
17.10.2006 Stable establishment and VAT (1st Part) Anne Grousset, Partner - Armelle Abadie, Associate Taxation  
17.10.2006 Mental harassment. Employer's and wrongdoer's respective responsibilities Carole Rometti, Associate Employment  
17.10.2006 Salary equality between men and women (2006.03.23 Act) : an ambitious text. Pierre Bonneau, Florence Renault, Associates Employment  
17.10.2006 Stable establishment and VAT (2nd Part) Anne Grousset, Partner - Armelle Abadie, Associate Taxation  
17.10.2006 Research tax credit : underrated opportunities ought to be grasped Frédéric Gerner, Associate Taxation  
04.09.2006 Capital gains' exemption of mid-sized companies' securities : the decoy Olivier de Saint Chaffray, Partner, Luc Jaillais, Associate Taxation  
04.09.2006 Stock-options : administrative points which question Olivier de Saint-Chaffray, Partner, Luc Jaillais, Associate Taxation  
04.09.2006 Artificial arrangement aiming to bypass the home tax law : news on the ECJ's side Agnès de l'Estoile-Campi, Partner Taxation  
04.09.2006 A civil protective status of the surviving spouse Sylvie Lerond, Associate Business Law  
04.09.2006 Geographical mobility's provisions and corporate restructurings Marie-Pierre Schramm, Partner Employment  
04.09.2006 Welfare and additional pension schemes. Knowledge of mergers' impact Florence Duprat-Cerri, Associate Employment  
04.09.2006 Control of Social Security Contribution Collection Office : the slow rough outline of a Law of contributors Nicolas de Sevin, Partner - Caroline Ferté, Associate Employment  
04.09.2006 Wage earners/fee earners assigned overseas : the new tax scheme (II Act) Paul Bayle, Florent Ruault, Associates Taxation  
15.06.2006 Shareholders' contribution-assignment and abuse of the law: The CCRAD gets into a tangle, the juge meddles thereof (at last)... Luc Jaillais, Associate Taxation  
15.06.2006 Italian local tax on production's activities : its fate is in the hands of the CJEC Melchior Wathelet, Of Counsel Taxation  
13.06.2006 VAT and tax on wages in holding companies : what's new ? Ariane Beetschen, Partner Taxation  
12.06.2006 Employment criminal law put to the test of discriminations Alain Coeuret, Of Counsel Employment  
12.06.2006 Salaries and wages' equity Alain Coeuret, Of Counsel Employment  
12.06.2006 Collective bargaining by elected staff representatives. Slight advances Pierre Bonneau, Associate Employment  
15.05.2006 Clinical Tests : Research is Advancing ... Proceedings the same ! Olivia Davidson, Associate Business Law  
11.05.2006 France's New Transfer Pricing Environment : What You Should Know Bruno Gibert, Partner, Michel Collet, Resident Partner New York Taxation  
11.05.2006 Economic and Social Unit : Contentious Matter of Professional Elections and Judge. François Coutard, Partner, Xavier Blunat, Associate CMS Bureau Francis Lefebvre Lyon Employment  
11.05.2006 Exit tax: continuation, but not yet end Edouard Milhac, Partner - Dimitar Hadjiveltchev, Tiaré Muller, Associates Taxation  
10.05.2006 Tax Reforms Plans in Spain : Effects upon French Investors Agnès de l'Estoile-Campi, Associate, CMS Bureau Francis Lefebvre, Benoit Barrière, Associate CMS Albinana & Suarez de Lezo Taxation  
03.04.2006 Economic Interest Group's winding up and application of L122-13 section of Employment Code Rodolphe Olivier, Associate Employment  
31.03.2006 A new instrument for real estate savings : "OPCI" Undertaking for Real Estate Collective Investment Funds (I) Hubert Bresson, Partner, Yves Butzerin, Geneviève Olivier, Associates Taxation  
31.03.2006 Is the "fiscal shield" bulletproof ? Luc Jaillais, Associate Taxation  
31.03.2006 A new instrument for real estate savings : "OPCI" Undertaking for Real Estate Collective Investment Funds (II) Hubert Bresson, Partner, Yves Butzerin, Geneviève Olivier, Associates Taxation  
13.03.2006 Great principles of the law the labour in China Emmanuel Meril, Associate Manager China International  
28.02.2006 Employees in mission overseas : the new fiscal deal Paul Bayle, Florent Ruault, Associates Taxation  
28.02.2006 Marks & Spencer or cross-border cut in losses at European law : new case law. Melchior Wathelet, Of Counsel Taxation  
28.02.2006 '35 hours' company agreements' revision Marie-Pierre Schramm, Partner Employment  
28.02.2006 Harassment and criminal liability of the legal entity Emeric Lemoine, Associate Employment  
28.02.2006 "Der Fliegende Holländer" ? Asbestos, 'Clémenceau' aircraft carrier and Europe : a return history Bernard Geneste, Partner - Claire Vannini, Associate Business Law  
26.01.2006 Employment contract. The legal base Alain Coeuret, Of Counsel Employment  
26.01.2006 The resort to the Public-Private Partnership Contract (in the meaning of Ordinance dated 17 th June 2004) on the way of unblocking François Tenailleau, Associate Business Law  
23.01.2006 The new scheme. Employers' contributions : pension contribution and contingency fund Pierre Bonneau, Associate Employment  
23.01.2006  Change in purpose or in activity. The Conseil d'Etat (State Council) specifies this notion Olivier de Saint Chaffray, Partner Taxation  
23.01.2006 ISF (French Wealth Tax): a targeted softening Jean-Christophe Sauzey, Partner - Emmanuelle Féna-Lagueny et Geneviève Olivier, Associates Taxation  
19.12.2005 Universal Directory. Hurrah for competition Sylvain Justier, Associate Business Law  
19.12.2005 The wholesale trade : simple monitoring Jean-Paul Tran Thiet, Partner Business Law  
16.12.2005 "The fiscal shield", a system worthy of the name Luc Jaillais, Lawyer Associate Taxation  
16.12.2005 The future tax rules of under-capitalization François Rontani, Partner Taxation  
16.12.2005 Private right to training put to the test of the employment contract with fixed term. Françoise Albrieux-Vuarchex, Claire-Hélène Berny, Associates CMS Bureau Francis Lefebvre Lyon Employment  
16.12.2005 Mandatory supplementary pensions schemes. Company restructuring : what is at stake ? Marie-Pierre Schramm, Partner Employment  
14.11.2005 Distinct establishment, economic and social unit and... companies Alain Coeuret, Of Counsel Employment  
14.11.2005 Surviving spouse's protection: Tax Law makes financial year complicated Sylvie Lerond, Associate Patrimonial Law  
14.11.2005 Powers'delegation. Acknowledgement by Law of an entreprise organization mode Alain Coeuret, Of Counsel Employment  
16.09.2005 The renewal of sanctions at Business Law Alain Couret, Lawyer Associate - Rémy Libchaber, Of Counsel Business Law  
16.09.2005 Collective Agreement and individual transactions Nicolas Callies, Lawyer Associate - Florence du Gardier, Lawyer Employment  
17.06.2005 "Ethical Codes" : tricky application to French Enterprises Nicolas de Sevin, Lawyer Associate - Caroline Ferté, Lawyer Employment  
17.06.2005 Transfer of securities to "sociétés de personnes" (partnerships) Luc Jaillais, Lawyer Taxation  
18.05.2005 Is the fiscal taking into account of european subsidiaries losses feasible ? Melchior Wathelet, Of Counsel Business Law  
18.05.2005 Outsourcing of intellectual performance, a risky practice Delphine Pannetier, Lawyer Employment  
19.04.2005 Programming Act for social cohesion : the work's council mettings agenda Thierry Romand, Lawyer Employment  
19.04.2005 No voting rights to the shares'owner without usufruct Anne Charvériat, Lawyer Associate - Rémy Libchaber, Of Counsel Business Law  
17.03.2005 Restructuring : fiscal consequences of the new accounting dealing Renaud Grob, Lawyer Associate Taxation  
13.03.2005 Notion of "majority agreement" by enterprise collective bargaining François Coutard, Lawyer Employment  
18.02.2005 When can you build under a construction permission, giving rise to a claim ? Jean-Luc Tixier, Lawyer Associate Business Law  
18.02.2005 Modification to employment contract for economic purpose : a new procedural dealing Pierre-Jean Sinibaldi, Lawyer Associate Employment  


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