1/ Apprenticeship tax and employees working overseas

French high administrative court (Conseil d’Etat) has recently held that employers established in France must pay apprenticeship tax (0,50%) on salaries paid to their employees even if they work abroad. However, employers should not pay any social contributions on these salaries (CE, 8 avril 2013, n° 346808).

As a consequence, French administration has implemented this ruling on 6th February 2014 : BOI-TPS-TA-20-20140206.


2/ European unsecured creditor and insolvency proceedings

On the basis of articles 40 and 42§1 EU No. 1346/2000 of 29thMay 2000 on insolvency proceedings, French High Court Cassation recently held that in the context of insolvency proceedings, the creditor based in a different Member State than the one of the opening of insolvency proceedings must be personally informed of his obligation to file a claim in the manner prescribed by the European Regulation.

In the lack of this information, the High Court indicates that in the silence of European regulation, the State where the proceeding was opened must determine the consequences of the failure to inform the creditor. In France, the only option for the creditor is to file an application for relief to the Court.

Cass. com. 17 décembre 2013 n° 12-26.411 (n° 1222 F-PB), Sté SNP Boat service c/ V


3/ Regulated agreements’ prescription in French limited companies (SA)

In a limited company, nullity proceedings of a breach of the provisions applicable to regulated agreements are subject to prescriptions rules applying to nullity proceedings of these regulated agreements. As a result, they are subject to a 3 years prescription as from the date of the agreement (Article L. 25-42 2° of the French commercial code) and not to the prescription rules concerning nullity proceedings of company’s legal acts (provided by Article L. 235-9 of the Commercial Code, i.e. 3 years as from the date on which the revocation may be hold).

Cass. com., 21 Jan. 2014, No. 12-29452, No. 85 F + P + B


4/ Competent jurisdiction concerning counterfeiting

French jurisdiction has been declared competent by the French High Court concerning counterfeited elements posted on a website accessible from France.

 Cass. civ., 1re 22 janv.2014, n° 10-15.890, n°33 FS+B+I


Co-Founder & Partner - Taxation
Fabrice DELOUIS has been assisting his customers throughout their projects for the past twenty years.

He majored in tax law and obtained a DJCE (Diplôme de Juriste Conseil d’Entreprise/Business Law Consultant Degree). He also holds a Master of business and Tax Law.

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Co-Founder, Partner & Solicitor -
International Corporate Law & Litigation

Benoît, Delcade’s co-founder, is a Paris Bar lawyer and UK Solicitor (London).

Advisor for various embassies, working closely with the firm's team, Benoît offers his services to French and foreign companies requiring cross-cutting strategic and legal support in business law.

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