Commercial and company law, Tax law
Estimated reading time (in minutes) Presumption of income The presumption that the sums paid by a company to its partner as advances constitute income distributed to the partner unless proven otherwise (CGI, art. 111, a) does not apply when the sums are made available...
Commercial and company law
Estimated reading time (in minutes) The Court of Cassation recalls that from the date of his appointment, the new manager is authorized to represent the legal person in all acts of the criminal proceedings followed against him, regardless of whether this appointment...
Commercial and company law
Estimated reading time (in minutes) Jurisdiction of the liquidator: jurisdiction and limits The case revolves around a situation where a Société Civile Immobilière (SCI) sells one of its buildings, but the buyer delays registering the price. In addition , the manager...
Commercial and company law
Estimated reading time (in minutes) To anticipate unpaid bills, it is always advisable to include a clause relating to late payment interest to make them run as soon as possible. As part of a share transfer operation, the transferor has sued the transferee in order to...
Commercial and company law
Estimated reading time (in minutes) When the contributed activity is dependent on other ancillary activities, it does not constitute an independent branch of activity, likely to benefit from the partial asset contribution regime. A Company contributed to another...
Commercial and company law
Estimated reading time (in minutes) The Court of Cassation refuses to consider, with regard to the sale of computers online, that the sale of a computer with pre-installed software constitutes an unfair commercial practice , since the customer has the possibility of...
