Avis d’experts / Points de vue : In english


09/10/18

Morgan Stanley’s case: a “corrected” VAT recovery ratio for mixed branches?

L’autoliquidation de la TVA en cas de sous-traitance immobilièreConclusions of the Advocate General Paolo Mengozzi, Morgan Stanley & Co International plc, 3 October 2018, case 165/17.

The requests for a preliminary ruling call for detailed rules in order to determine the right to deduct VAT of a French branch of a Bank (having elected for VAT on its banking & financial activities in France, its Member State of registration) whose head office is located in London in the following situations:

  1. If the expenses are exclusively used for the transactions of the London-based head office, i.e: the expenses incurred in France resulting in payments from the head office to the branch (flows treated as outside the scope of VAT);
  2. If these expenses are used for the transactions of the branch in the Member State in which it is registered as well as for the transactions of its head office.

Lire la suite

  0 commentaire   
|
26/09/18

What if the UK no longer has member-state status? Part. 2

 

brexitAs seen in the previous article, it is much quicker to get a declaration of enforceability than obtaining a full exequatur judgment, which is mandatory for non-EU judgments to be recognized and enforced in France.

The enforcement of non-EU judgments in France

The matter is more complicated for non-EU judgements, which do not have similar authority and come under scrutiny from the French judge. Lire la suite

  0 commentaire   
|
25/09/18

What if the UK no longer has member-state status? Part. 1

brexitConsequences on the recognition & enforcement of UK judgments in France of a hard Brexit

Time goes by and the prospect of the UK and the EU striking a deal regarding the terms of the “withdrawal agreement” has never been so distant. By contrast, the clock is ticking and the possibility of a “no-deal” hard Brexit is no longer remote.

One of the interests in reaching a withdrawal agreement would be to provide for a clear set of rules, notably with regard to recognition and enforcement of judicial decisions across the channel. Indeed should the UK exit the EU without any agreement, then UK judgments would no longer have direct authority throughout the EU. Lire la suite

  0 commentaire   
|
12/06/18

Could a clinical trial publication kill a patent?

Etude de faisabilité et droit au brevetR&D productivity is an ongoing challenge for the pharmaceutical industry. Deloitte’s eighth annual pharmaceutical innovation study reported R&D returns declining to 3.2% in 2017 for large-cap pharma, down from 10.1% in 2010. Two factors are seen as driving the decline –

  • An increase in the average cost of the development process – now around $2bn to reach the market from about $1.2bn in 2010
  • A decline in average peak sales.

Lire la suite

  0 commentaire   
|
23/05/18

Serialization of medicinal products: last call

MedikamenteIn response to the increase of falsified medicinal products entering the supply chain via legal distribution channels, the European Union (EU) established a reinforced legal framework through the adoption of new mechanisms.

Facing such economic and sanitary consequences, the directive 2011/62/EU dated 8 June 2011 – related to the prevention of the insertion of falsified medicinal products on the supply chain and modifying the directive 2001/83/EC that elaborates a community Code for medicinal products, – had identified four pillars in order, for instance, to reinforce controls throughout the EU.  Lire la suite

  0 commentaire   
|
16/04/18

Brexit report highlights industry challenges

60722784 - brexit flags representing patriotic britain euro and patriotismThe life sciences sector is particularly exposed to Brexit. The close integration of the UK’s regulatory and research environment with that of the EU, and the international nature of the industry, means that separation is likely to be difficult and disruptive. Lire la suite

  0 commentaire   
|
05/02/18

Defying Gravity – How ambitious businesses can achieve growth in the age of uncertainty

screenshot001Part 2: expanding international horizons

The Defying Gravity report of Mills and Reeve series will help to explain how medium sized businesses (MSBs) can achieve high performance in complex and uncertain times. Research is based on interviews conducted in 2017 with 500 leaders of UK MSBs across a representative range of industry sectors. Lire la suite

  0 commentaire   
|
02/02/18

Philanthropy – completely overlooked by Brexit?

brexitUK charities risk losing more than £250m (£229m for England alone) of EU money after Brexit.[1]

The main sectors which stand to be affected by the loss of EU funding are international development and humanitarian aid, research and natural and historical conservation. Lire la suite

  0 commentaire   
|
29/01/18

Brexit: an opportunity to optimize your matrimonial property regime!

big-ben-2You have been living with your spouse in the United Kingdom and you are thinking about coming back to France… And what if you took advantage of the opportunity to reconsider the organization and transmission of your wealth at a minimum cost for the purposes of future transmissions or to better protect your spouse?

The return to France of a French married couple without a marriage contract and who were residing previously in the United Kingdom may be an opportunity to consider their matrimonial property regime. Lire la suite

  0 commentaire   
|
24/01/18

Sorbet Can Use Champagne in its Name because it Tastes Primarily Like Champagne

ChampagneThe Court of Justice of the European Union (CJEU) held on December 20, 2017 that a sorbet containing champagne can be sold if its taste is primarily attributable to the presence of Champagne in its composition.

German supermarket chain Aldi started selling in its stores in 2012 a “Champagner Sorbet” which packaging stated that it contained 12% Champagne. Lire la suite

  0 commentaire   
|