Newsletters

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Newsletter - Draft Finance Bill for 2019

09 October 2018 | Newsletters

In this newsletter, Pierre Bouley, partner, and Stéphanie Desprez, Of Counsel, deliver an overview of the main changes concerning corporate income tax in the draft Finance Bill for 2019.

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Newsletter - Professional alerts - Authorization AU-004

10 July 2018 | Newsletters

La Loi Sapin 2 est venue instituer un régime commun des dispositifs d’alerte professionnelle en définissant notamment le lanceur d’alerte et en lui consacrant une protection juridique. Le dispositif de la Loi Sapin 2 (art. 8) vise toutes les personnes morales de droit privé ou de droit public employant au moins...

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Judicial convention in the public interest

07 June 2018 | Newsletters

Law No. 2016-1691 of 9 December 2016 on transparency, the fight against corruption and the modernisation of economic life (known as the Sapin 2 Law) creates a new compromise procedure applicable to corruption, influence peddling and tax fraud laundering and defines its regime in Article 41-1-2 of the French Code...

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Newsletter - B2B payment terms

26 April 2018 | Newsletters

French law provides a strict regulatory framework for terms of payment in contracts between companies. All companies are concerned, irrespective of the industry in which they operate, their turnover or legal form, or whether they are private or public- sector entities. Compliance is verified by the General Directorate for Competition Policy,...

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Newsletter - Eclairage sur le décret du 18 avril 2018 sur les bénéficiaires effectifs

25 April 2018 | Newsletters

Après plusieurs mois d’attente, le fameux décret sur le bénéficiaire effectif annoncé par l’ANSA au mois d’octobre 2017 et que le monde des affaires attendait avec impatience est enfin paru. Ce décret du 18 avril 2018 complète le dispositif de lutte contre le blanchiment de capitaux et le financement du...

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Newsletter - Spotlight on the social and economic committee

13 February 2018 | Newsletters

The bill ratifying all the “Macron Orders” has been finalized and is about to be validated by the French Supreme Court. We would like to draw your attention more specifically to the CSE, the new employee representative body to be established no later than December 31, 2019. .

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Finance law for 2018 and modifying finance law for 2017 – Changes that will affect your business.

02 January 2018 | Newsletters

The finance bill for 2018 and the modifying finance bill for 2017 have been adopted by the parliament on December 21 2017. The constitutional court finally made its decisions on the consistency of the legislation with the constitution and the provisions are now effective. You will find below a description of a selection of main changes affecting businesses.

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New obligation for french companies to declare beneficial owner(s)

04 December 2017 | Newsletters

The STCPARTNERS name and logo are registered trademarks. All rights reserved As of 1 August 2017, all unlisted French companies must declare their beneficial owners (“bénéficiaire effectif”) upon registration or at any time when there is a change. Companies already registered have until 1 April 2018 to comply with this...

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Newsletter - French Parliament adopts corporate income tax surtaxes

15 November 2017 | Newsletters

On November 14, 2017, the French Parliament definitively adopted a draft bill introducing exceptional corporate income tax surtaxes for companies having gross revenue exceeding €1 billion. The bill was submitted to the French Constitutional Council that must adjudicate upon its conformity to the Constitution within 1 month. Par Denis Fontaine-Besset, associé, et Stéphanie...

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Newsletter - Confirmation of the possibility to obtain a refund of the 30% employer's contribution applicable to free share awards

13 November 2017 | Newsletters

The French Supreme Court has confirmed on October 12, 2017 (Cass. 2e civ., 12 octobre 2017, n° 16-21.686) the possibility to obtain the refund of the employer’s contribution related to free shares granted according to a General shareholder meeting’s authorization – or foreign equivalent – given before August 8 2015...

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