The internationalization of activities is a social and economic challenge which is sensitive for companies and their employees. Even though the European Union offers real opportunities of action for companies, the latter are weakened by hazards related to the economic and political context such as the Brexit or the French-German treaty. Furthermore, regardless of the…
The demonstrations of the “yellow vests” movement, initially focusing on the increase of environmental taxes on fuel, and recent demonstrations for Climate have again brought the environmental and energy issues into the bright light of public debate. Some weeks before protests and marches began, the French Government had unveiled the main directions of the “multiannual programming…
1. The introduction of a so-called “mini tax law abuse” for transactions whose “main” purpose is tax related Art. 109 of the Finance Act for 2019 introduces a new so-called “mini tax law abuse” procedure, designed to enable tax authorities to exclude tax optimisation schemes which principally pursue a tax objective under Art. L. 64 A of the Tax…
The comprehensive guide to international arbitration in German. With the participation of Detlev Kühner for the chapter on France. Der umfassende Ratgeber für internationale Schiedsverfahren. Die Neuerscheinung erläutert insbesondere dem kontinental-europäisch ausgerichteten Nutzer die bei internationalen Schiedsgerichtsbarkeiten zunehmend verwendeten prozessualen »Best practice«-Elemente, die häufig von der anglo-amerikanischen Rechtspraxis beeinflusst sind. Das Handbuch zeigt auf, wie mit dieser »Best practice«…
The French Government has launched the initiative #PlaceAuSoleil (literally “a way for the sun”) and Total and EDF have both announced massive investment in the PV sector in the coming years. The future seems bright for the PV market in France, yet some complications and hitches must still be ironed out. A few weeks ago,…
Recht & Steuern Kurzer überblick einiger Steuränderungen des Finanzgesetzes für 2018, (Z 59-60) Christophe Jolk Das Finanzgesetz für 2018, welches am 31. Dezember 2017 veröffentlicht würde, sieht wichtige Änderungen der französischen Steuergesetzgebung vor. Dieser Artikel will dem Leser nur kurz und vereinfacht drei der wichtigsten Punkte vorstellen, die in erster Linie Privatpersonen betreffen. Um die Veröffentlichung…
Whereas multi-tiered arbitration clauses used to be rather exceptional two decades ago, they are increasingly used nowadays and can be found in a large number of contracts. These clauses aim to meet the growing need for the reduction of time and costs by foreseeing arbitration only as a last means in case the previous proceedings…
In France, like in most other jurisdictions1, there is a double level of limited review of arbitral awards by state courts. At the first instance level, the Court of Appeal at the place of the arbitration may be seized (Article 1519 CPC2), bearing in mind that the award challenge can only be raised on the…
“I am finally getting my money!” This is the first thing that crosses someone’s mind when he or she gets a favorable arbitral award. Although in more than 90 % of the cases, international arbitral awards are said to be voluntarily complied with by non-prevailing parties1, in the remaining 10 %, the prevailing party has…