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Banking and finance news

Professionals Sole trader: protection of principal residence continues after cessation of activity The French Supreme Court recently ruled on the issue of the unseizability of a sole trader's principal residence following cessation of business.
Professionals Moral harassment: the CSE must justify personal injury in order to take legal action The French Supreme Court (Cour de cassation) has just reiterated that in order to sue for damages, the CSE must prove that it has suffered personal injury.
VSE/SME CSE: employees must have access to benefits as soon as they join the company The social and economic committee (CSE) can no longer restrict access to social and cultural activities to employees with a certain length of service.
VSE/SME Can an SCI building be made available to a partner free of charge? Can a manager dispose of an SCI building free of charge? The French Supreme Court recently answered this question.
Professionals The seller's safety obligation includes the loading of the product sold In a ruling handed down on June 19, the French Supreme Court (Cour de cassation) reminds us that the seller is subject to a safety obligation which takes into account the conditions of transport...
Professionals Shopkeeper: close proximity to a competitor may constitute moral prejudice In a ruling handed down on June 5, the French Supreme Court (Cour de cassation) states that the close proximity of a direct competitor's premises can cause prejudice to a retailer.
Professionals Access to the register of beneficial owners: new conditions from July 31, 2024 Currently public, information on beneficial owners will soon be restricted in order to protect privacy and ensure the transparency of economic life.
Professionals SAS: excluded partners have voting rights The Articles of Association of a SAS may not deprive a partner whose exclusion is being considered of his voting rights.
VSEs/SMEs Unfitness for work: the imprescriptibility of the employer's breach of the employer's safety obligation The statute of limitations for the employer's breach of its safety obligation does not prevent the employee from contesting his dismissal for incapacity.
Professionals Non-renewed lease: a tenant awaiting eviction compensation may remain on the premises In a ruling handed down on May 16, 2024, the French Supreme Court (Cour de cassation) states that a tenant who has not received his eviction indemnity may remain on the premises after...
VSE/SME Late payment: penalties and statutory interest cannot be combined In a ruling handed down on April 24, 2024, the French Supreme Court (Cour de cassation) ruled that late payment penalties and statutory interest cannot be combined.
Professionals EURL can opt for corporate income tax in its articles of association In a ruling handed down on February 5, the French Conseil d'Etat has reiterated the conditions under which EURLs may opt to pay corporate income tax rather than income tax....
VSE/SME A job seeker does not benefit from the presumption of inexcusable fault on the part of the employer. The presumption of inexcusable fault cannot be used during a workplace assessment.
Professionals Unseizability of principal residence: the burden of proof lies with the entrepreneur A sole trader can oppose the seizure of a property belonging to him, provided he can prove that it is his principal residence.
VSE/SME Sale of a business: no automatic transfer of receivables to the buyer In the absence of an express clause to the contrary, the sale of a business does not automatically entail the transfer to the buyer of the seller's obligations, nor of the buyer's...
Professionals Suspension of payment of claims during a judicial liquidation When a company is in the process of judicial liquidation, its creditors no longer have the right to claim payment of their debts directly from the company.
VSE/SME The multiple activities of VSEs when it comes to capital gains tax exemption A small business can benefit from a capital gains exemption on the sale of an asset, but only under certain conditions. In a recent dispute, the Conseil d'Etat had to intervene...
Professionals Failure to provide a statement of natural and technological risks does not result in termination of the commercial lease The fact that a lessor fails to provide a statement of natural and technological risks that is less than 6 months old is not sufficient reason to terminate the lease....
VSE/SME An Urssaf inspection may be deemed irregular The Urssaf can have a tax reassessment annulled by a judge if certain procedures are not rigorously respected, as recently happened to a company.
VSE/SME The right to protection of personal data is not absolute The right to protection of personal data is not absolute, says the French Supreme Court in a recent ruling. Let's decipher this decision.
Professionals Wrong VAT rate: what consequences for the craftsman? Companies are responsible for collecting VAT on behalf of the government. In the event of an error in calculating the rate, it is not possible to claim a supplement from the customer.
VSE/SME A company is liable if its legal representative commits an offence. In order for a company to be held criminally liable, the offence must have been committed by its legal representative on behalf of the company.
VSE/SME Sale of shares: partners, even minority shareholders, are jointly and severally liable to the purchaser In the event of a sale of shares, all associates are jointly and severally liable to the purchaser.
Professionals What is the notice period for terminating an established business relationship? Producers, distributors and service providers who abruptly terminate an established commercial relationship without offering their partners sufficient notice are liable.
VSE/SME The Conseil d'Etat clarifies the notion of commercial aid deductible from taxable profit Aid granted to a company by another company is not in principle deductible from its taxable profit, unless it is of a commercial nature.
Professionals Commercial premises: work prescribed by the authorities is the responsibility of the lessor A landlord who receives a notice from the authorities requiring him to carry out restoration work on his commercial premises cannot require his tenant to do the work....
SMALL BUSINESSES Tax authorities have the right to check the existence and amount of tax loss carryforwards from statute-barred years. The tax authorities have the right to verify the existence and amount of losses carried forward from previous tax years for which the statute of limitations has expired.
VSE/SME Tax integrated group: the information letter sent to the parent company does not require hierarchical approval The Conseil d'Etat recently ruled on two obligations incumbent on the tax authorities when a member of a fiscally integrated group is subject to an accounting audit.
VSE/SME VAT group: opt in before October 31 to benefit from its advantages Since January 1, a new VAT tax regime has been in force: the VAT group. What does it involve? Which companies are concerned?
SMALL BUSINESSES A company's inaction may constitute opposition to a tax audit In a decision handed down on June 9, 2022, the Nancy administrative court of appeal ruled that a company's inaction could lead to opposition to a tax audit, which...
Professionals Insufficient shareholders' equity: new rules apply The decree of July 25, 2023 sets out new rules to be applied when a company's shareholders' equity falls below half of its share capital.
Professionals Omissions on invoices: beware of penalties In the event of an omission or error on an invoice, the professional incurs a flat-rate tax fine of 15 euros.
Professionals Canvassing: uninformed customers do not have to pay for services provided Consumers do not have to pay for services if they have not been informed of their right of withdrawal.
Professionals Unjustified retention of a partner in an SCP: damages are not tax-deductible Expenses incurred by a partner in an SCP to retain his shares in the partnership when he has ceased his professional activity cannot be deducted from his...
Professionals Requalifying a rental contract as a commercial lease: what is the limitation period? In a recent decision, the French Supreme Court (Cour de cassation) ruled on the starting point of the limitation period for an action to requalify a rental contract as a commercial...
Professionals Exemption from payroll tax: clarifications from the Conseil d'État In a recent ruling, the French Conseil d'Etat (the highest administrative court in France) clarifies the conditions required for exemption from payroll tax.
Professionals When does the warranty against hidden defects apply? To benefit from the warranty against hidden defects, the buyer must inform the seller of the use he intends to make of the item purchased.
VSE/SME Damage caused by an equipment rental company on a worksite: who is liable? The contractual liability of a construction company cannot be engaged when the damage is caused by the company to which it has rented equipment.
VSE/SME Tax audit: when to contact the departmental contact? In the event of difficulty during and/or after a tax audit, the taxpayer can contact the auditor's line manager and the departmental contact.
Professionals Conditions of validity for subletting commercial premises When a commercial lease has been sublet without the lessor's consent, the lessor cannot sue the subtenant.
Professionals Door-to-door sales contracts: the burden of proof lies with the seller In the event of disagreement over the provision of contractual information in the context of an off-premises sale, the professional seller must prove that he has complied with his obligations...
Professionals Dark stores are warehouses according to the Conseil d'État In a recent decision, the French Conseil d'Etat has qualified dark stores as warehouses within the meaning of the town planning code and the Paris local town planning scheme.
VSE/SME Acts or deliberations of a shareholders' meeting contrary to the articles of association of an SAS may be annulled Extra-statutory deeds that do not comply with SAS bylaws may be annulled.
VSE/SME In the event of cessation of activity, the collective bargaining agreement does not apply According to the Conseil d'Etat, a collective bargaining agreement cannot be concluded in a context of economic difficulties for the company, or in other situations listed in the French Employment Code....
VSE/SME Co-management of a SARL: the individual liability of a co-manager may be engaged The fact that a SARL is managed by several people does not mean that only one of the managers can be held individually liable.
VSE/SME The articles of association set the conditions for dismissal of an SAS director In a recent decision, the French Supreme Court (Cour de cassation) ruled that the terms and conditions for the dismissal of a SAS executive are set out in the company's bylaws.
VSE/SME Cessation of payments: when should it be declared? When a company is unable to pay its debts with its available assets, it is in a situation of cessation of payments or bankruptcy.
Professionals Retailers closed during Covid-19 must pay rent In a decision handed down on June 30, the French Supreme Court (Cour de cassation) rejected the request of retailers wishing to circumvent their obligation to pay rent due to the...
Banks Marketing of banking products: the Conseil d'État rules against the FBF The Conseil d'État recently rejected the FBF's petition, which had been engaged in a legal battle with the ACPR for 4 years.