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...
Commercial and company law, Tax law
Estimated reading time (in minutes) The taxation of GFA (Groupements Fonciers Agricoles) shares under the Impôt sur la Fortune Immobilière (IFI) is typically based on their market value as of January 1st of the tax year. However, exemptions exist when the shares...
Commercial and company law
Estimated reading time (in minutes) Nullity of acts amending the statutes of commercial companies Under the terms of Article L. 235-1 of the Commercial Code , the nullity of an act modifying the statutes of a commercial company can only be found if there is an...
