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Legal news

Valuation of equity interests: respective roles of the expert and the judge (Cass. com., May 7, 2025, No. 23-24.041)

Posted on : July 24, 2025

When the parties to a share transfer agreement interpret the valuation rules differently, an expert may be appointed to assess the value of the equity interests (such as shares or company units). The expert is not responsible for resolving the legal disagreement between the parties. Instead, the expert may provide several valuations, each corresponding to […]

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Shareholders’ Action for Reparation of Harm to the Company, Even When the Company Itself Takes Legal Action

Posted on : July 17, 2025

The Court of Cassation recognizes that shareholders have the right to seek compensation for harm suffered by the company, even when the company itself simultaneously initiates legal proceedings against its director (Cass. com., May 7, 2025, No. 23-24.052, No. 252 FS-B). The shareholders’ action (known as an ut singuli action) coexists with the company’s own […]

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The status of a diplomate

Posted on : July 8, 2025

Introduction Diplomatic status confers on its beneficiaries a set of privileges and immunities designed to ensure the effective exercise of their functions in international relations.   These protections are based on the 1961 Vienna Convention on Diplomatic Relations, which codifies rules of customary international law.   Personal inviolability and property Diplomats enjoy personal inviolability, which […]

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The operation and regulation of the lottery in different countries (France, United Kingdom, Italy)

Posted on : June 27, 2025

1) On the operation in France a) The Regulation in France French gambling regulations are based on a very restrictive legal framework.   The founding principle is the general prohibition of games of chance, the law of 21 May 1836, which prohibits all lotteries, and the law n° 83-628 of 12 July 1983, which criminalises […]

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Info about cyber attacks

Posted on : June 25, 2025

The French Penal Code contains a number of provisions to penalise cyberattacks and personal data breaches. Articles 226-16 to 226-24 cover offences related to non-compliance with the provisions of the General Data Protection Regulation (GDPR) and the French Data Protection Act (Loi Informatique et Libertés).   These offences include unauthorised use of personal data, fraudulent […]

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Withholding tax and tax credits: How does it work?

Posted on : June 13, 2025

The withholding tax came into effect in 2019. How are tax reductions and deductions integrated? When do you get an advance? We tell you all about it. Tax credits and tax reductions: What are they? A tax credit is an amount deducted from your income tax. If the tax credit is greater than the tax, […]

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