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.
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).
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.
- Taxation on dividends : amendment to the regime after the steria case - February 1, 2016
- Individual taxation and capital gains deriving from the transfer of securities - December 2, 2015
- Claim on french social contributions: consequences of « de ruyter » case - October 28, 2015
- Foreign companies collecting french-source dividends: you may get a tax refund! - September 24, 2015
- Holding : an attractive tax regime - July 15, 2015
- Double tax treaty (DTT) - July 7, 2015
- Impatriates Tax Regime - June 22, 2015
- Tax Free Zones (TFZ) - June 16, 2015
- Video game development tax credit - May 26, 2015
- Fiscal fraud : new online examples of tax schemes - February 19, 2015
- Buying and Selling A Vineyard In France - July 22, 2019
- Setting Up Business in France – TV and Media - June 19, 2019
- Setting Up Business in France – Franchising - June 19, 2019
- Setting Up Business in France – The Action Plan For Business Growth and Transformation Bill - May 17, 2019
- Setting Up Business in France – Foreign Tax Credit - May 17, 2019
- PACTE law - April 23, 2019
- French Disclosure: the key differences in civil trial evidence gathering The civil trial and interlocutory measures - April 14, 2019
- The French law regarding forced execution of a unilateral promise in contracts - March 18, 2019
- Posting of foreign employees in France : main legal requirements - October 23, 2018
- Trade secrets directive - September 30, 2018