France: Corporate/Commercial Law

Former Sheppard associate Sarah Ben-Moussa shares her journey from practicing M&A law in New York to building a renewable energy legal career in Paris. She discusses navigating the French visa system, the practical differences between U.S. and French legal practice, and the personal challenges of relocating abroad while leveraging American legal training in cross-border transactions.

Une société mère française a consenti des abandons de créances à ses filiales allemande et turque, mais l'administration fiscale a remis en cause leur déductibilité. La cour administrative d'appel de Bordeaux examine si ces abandons constituent des aides commerciales déductibles ou des libéralités non déductibles, en analysant les relations commerciales effectives et les perspectives de développement invoquées.

As we continue to see deal activity on cross-border acquisitions, mergers, and integrations accelerating in 2026, global employment issues have featured prominently in transaction planning and execution.

France's draft law transposing the EU Pay Transparency Directive has undergone significant amendments, introducing five key changes that will impact how employers handle gender pay gap reporting, employee categorization, and corrective measures. The September 2026 version strengthens labor authority powers and expands employee rights to request explanations on pay indicators.

France has enacted groundbreaking legislation targeting ultra-fast fashion through increased extended producer responsibility fees based on product range breadth and repair incentives, while also mandating manufacturing-location disclosures and restricting advertising. As the EU's revised Waste Framework Directive allows Member States to adopt similar measures, France's approach may preview how textile EPR requirements evolve across Europe and potentially influence emerging U.S. state programs. Will other j

France has released a revised draft law to implement the EU Pay Transparency Directive, introducing notable clarifications while retaining core mechanisms for ensuring pay transparency. The updated bill addresses key aspects including remuneration definitions, employer response timelines, and expanded grounds for refusing information disclosure. What specific changes will impact French employers with 50 or more employees, and how do these provisions compare to the original EU Directive requirements?

Former Sheppard associate Sarah Ben-Moussa shares her journey from practicing M&A law in New York to building a renewable energy legal career in Paris. She discusses navigating the French visa system, the practical differences between U.S. and French legal practice, and the personal challenges of relocating abroad while leveraging American legal training in cross-border transactions.

Le tribunal administratif de Versailles examine un cas où une société a déduit de son résultat imposable des factures émises par une société sœur pour des prestations de services, alors que les deux entités partageaient le même dirigeant et associé unique. L'administration fiscale conteste cette déduction en invoquant un acte anormal de gestion, soulevant des questions cruciales sur la validité des conventions de prestations entre soci

The High Court has confirmed that the English court has jurisdiction over a claim for unpaid charges arising from a virtual data room contract, dismissing a jurisdiction challenge by a defendant seeking to litigate...

La Cour de cassation se prononce sur un redressement de cotisations sociales concernant une convention de gestion qui dissimulait la rémunération d'un président de société. L'arrêt clarifie les conditions de régularité de la procédure de contrôle URSSAF et abandonne l'obligation d'appeler en cause le dirigeant bénéficiaire dans les contentieux de redressement. Cette décision précise également les limites de la procédure d'abus d

La pratique montre qu'une fois introduites en bourse, les PME-ETI gagnent à continuer de s'inspirer de certaines méthodes du venture capital et du private equity en matière d'organisation du conseil d'administration, ...

Les dirigeants de société savent combien il peut être délicat de voir son adresse personnelle divulguée dans des documents officiels accessibles au public.