The condemnation of public insults: criticism versus provocation

Criminal law

Estimated reading time (in minutes) Offensive criticism A judgment rendered on June 27, 2012, the 17th chamber of the Paris TGI (Tribunal de Grande Instance) condemned the author of public insults , rejecting the defense that the criticisms expressed in an ironic tone...

Resale of second-hand software licenses distributed by download: the Court of Justice of the European Union confirms the legality of resale

Competition & Consumer Law

Estimated reading time (in minutes) Resale of software In a judgment of July 3, 2012, the Court of Justice of the European Union unambiguously recognized the legality of the resale of second-hand software licenses  distributed  by download from a website. During the...

Export declaration in fallback procedure

Tax law, Other, Tax law

Estimated reading time (in minutes) A decree published on August 10 chooses the paper export declaration model as a fallback procedure. An order indicates the choice of the model of the paper export declaration when the Customs system or that of the operator does not...

Right to deduct: cost of sale of equity securities

Commercial and company law, Commercial and company law, Tax law

Estimated reading time (in minutes) The Council of State has laid down the rules applicable to the deductibility of VAT paid on expenses related to the sale of equity securities. When a holding company, which engages in an economic activity for which it is subject to...

Part-time and order of layoffs

Labour law

Estimated reading time (in minutes) The judge cannot rely on the status of part-time employee to decide that the latter must be dismissed in preference to a full-time employee. An employee employed as a part-time pharmacist was dismissed for economic reasons, while...