Avis d’experts / Points de vue : In english


11/10/17

Dividends distribution tax (3%) held unconstitutional; possible refund opportunities

taxThe French Constitutional Court (Conseil Constitutionnel) issued a decision holding that the 3% tax imposed on distributions of dividends is unconstitutional.

The case identifying information is : N° 2017-660 (6 October 2017) Lire la suite

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02/10/17

French government unveils 2018 draft budget

douane_ipOn Wednesday September 27, 2017, the French Government has unveiled the draft budget for 2018 which will be submitted to the French parliament in the next few days.

In conformity with President Macron’s platform, the draft budget includes a few tax measures aimed at increasing the competitiveness of companies established in France and at encouraging, through targeted measures decreasing their tax burden, individuals to invest their savings in the economy and in companies (thus reinforcing the latters’ financial situation). Lire la suite

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19/09/17

General Data Protection Regulation (GDPR) Series, Part 3 – GDPR Consent and Fair Processing

propriete-intellectuelleThe General Data Protection Regulation (GDPR) (EU) 2016/679 of 27 April 2016 which comes into force in May 2018, will introduce major changes to the law on the processing of personal data in the European Union. Over the next ten months, several European Union and United States law firms we work very closely with will join us in providing you with more information on the GDPR. Different themes will be tackled month by month to help you prepare for the GDPR deadline. Lire la suite

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07/07/17

General Data Protection Regulation (GPDR) Series, Part 2 – The importance of Self-Assessment

propriete-intellectuelleThe General Data Protection Regulation (GPDR) (EU) 2016/679 of 27 April 2016 which comes into force in May 2018, will introduce major changes to the law on the processing of personal data in the European Union. Over the next ten months, several European Union and United States law firms we work very closely with will join us in providing you with more information on the GDPR. Different themes will be tackled month by month to help you prepare for the GDPR deadline.  Lire la suite

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19/05/17

General Data Protection Regulation (GPDR) Series – Part 1

propriete-intellectuelleThe General Data Protection Regulation (GPDR) (EU) 2016/679 of 27 April 2016 which comes into force in May 2018, will introduce major changes to the law on the processing of personal data in the European Union. Over the next ten (10) months, several European Union and United States law firms we work very closely with will join us in providing you with more information on the GDPR. Different themes will be tackled month by month to help you prepare for the GDPR deadline. 

Part 1 of this GDPR Series is brought to you by FIDAL, a French law firm. Subsequent blog entries in this series will be brought to you by the law firms of Graf von Westphalen (Germany), Mills & Reeve (United Kingdom) and VanBenthem & Keulen (Netherlands) as well as Robinson & Cole (United States). Lire la suite

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24/02/17

Intellectual property and Information technologies – Newsletter February 2017

Enquête 7WP29 adopts guidelines for the application of REGULATION (EU) 2016/679 of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data
 
On 13 December, the WP29, which brings together all of the European supervisory authorities, adopted guidelines clarifying certain key concepts of the European General Data Protection Regulation due to come into effect on 25 May 2018.
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13/02/17

Litigation First : the European Union condemned for excessive length of proceedings before the EU General Court

European Union flag on gavel isolated on white.On 23 February 2006, the companies Gascogne Sack Deutschland and Gascogne brought an action before the General Court of the European Union, seeking an annulment of a European Commission decision imposing fines in the amount of €13.2 million for their participation in a cartel in the industrial bags sector. The General Court took almost 70 months to render its judgments in this case, i.e. about twice as long as the average in this type of matter, while Gascogne had to bear the cost of the bank guarantees and legal interest accruing on the fine until the end of the proceedings. The Court of Justice of the European Union upheld the General Court’s judgments, acknowledged the existence of a damage resulting from the unreasonable length of the proceeding and referred the applicants to the General Court for the assessment of the damage. Lire la suite

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04/07/16

3% sur Tax on dividends – The French supreme tax court questions both the Constitutional Court and the CJEU

gavel for auctions or sessionsIn four decisions rendered on June 27, the French supreme tax court has raised some questions to both the Constitutional Court and the CJEU about the compatibility of the 3% surtax on dividends. Lire la suite

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15/06/16

Services not used by the end of their validity period – Applicable VAT treatment

Cinema film reel and out of focus movie clapper boardFrom airports to movie theaters: VAT on multiple-entry cards

By a decision handed down on 15 April 2016[1], the French Council of State (Conseil d’Etat), following the position of the Court of Justice of the European Union,[2] has ruled that non-refundable and unused multiple-entry movie theater cards and books of tickets are subject to VAT. Lire la suite

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27/05/16

Intellectual property and Information technologies – Newsletter April 2016

Enquête 7The Senate passes the “Digital Bill” at its first reading
The Senate passed the Bill for a Digital Republic on 3 May 2016, following several amendments. It was examined in the context of a fast-track procedure.
 
Open data
The provisions on open data have been enhanced compared to the previous version. Two amendments adopted by the Senate aim to ensure free public access to the final judgments of the administrative and judicial courts, all while ensuring the privacy of the persons concerned. Lire la suite

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