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Decisions handed down at the end of 2025 and the beginning of 2026 form part of a significant judicial trend in the field of banking fraud, particularly in cases involving impersonation of payment service providers (vishing, spoofing). In this respect, several courts,...
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LOCAM CASE, END OF THE STORY? FROM CRIMINAL SANCTION TO THE RECOGNITION OF PROFESSIONAL PROTECTION In March 2025, we reported on the decision rendered by the Lyon Court of Appeal sentencing the company LOCAM to a criminal fine of €1.2 million for misleading commercial...
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Strong customer authentication, fake bank adviser fraud, gross negligence: banks cannot reduce the level of protection afforded to professionals In the context of the growing prevalence of banking fraud through social engineering, and in particular so-called “fake...
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Tax Optimization Between Luxembourg and Monaco Why the Luxembourg–Monaco Tax Treaty Offers Exceptional Opportunities for French Taxpayers The tax treaty between Luxembourg and Monaco creates particularly attractive opportunities for French individuals seeking...
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When a commercial lease is renewed, the rent variation is generally capped and linked to the evolution of an index since the original rent was set. However, this mechanism does not apply in every case — for example, for single-use premises, office spaces, or land....
