{"id":1344,"date":"2021-02-19T14:22:11","date_gmt":"2021-02-19T14:22:11","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=1344"},"modified":"2023-09-02T05:08:48","modified_gmt":"2023-09-02T05:08:48","slug":"reform-of-civil-procedure-provisional-judicial-execution-and-its-implications","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/reform-of-civil-procedure-provisional-judicial-execution-and-its-implications\/","title":{"rendered":"Reform of civil procedure: provisional judicial execution and its implications"},"content":{"rendered":"

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Expert advice and implications In December 2019, a significant decree brought about far-reaching reforms to civil procedure.\u00a0For individuals seeking effective legal representation in Nice,\u00a0<\/span>our expert lawyers<\/span><\/a>\u00a0are ready to provide advice and support.<\/span><\/p>\n

 <\/p>\n

Reform of civil procedure: provisional judicial execution and its implications: \u2013<\/span><\/h2>\n

Introduction of\u00a0<\/span>provisional judicial execution<\/span><\/a>\u00a0under the decree of December 2019<\/span><\/p>\n

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The recent reform of civil procedure, initiated by the decree of December 2019, has brought significant changes to the legal landscape.\u00a0A crucial measure introduced by the reform is the principle of provisional judicial execution, which is set out in article 514 of the Code of Civil Procedure.\u00a0This new provision establishes that decisions in civil matters will generally be provisionally enforceable.\u00a0Traditionally, appealing a decision remained its execution.\u00a0However, the principle of provisional execution allows the winning party in a trial to see the judgment executed, even in the event of an appeal.<\/span><\/p>\n

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Limitations and exceptions to provisional execution: \u2013<\/span><\/h2>\n

Cases where provisional execution does not apply and exceptions granted by the judge<\/span><\/p>\n

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If provisional execution is the general rule, there are particular cases where this principle does not apply.\u00a0For example, decisions relating to nationality, the rectification or cancellation of civil status documents, the choice of first name(s) when registering births, requests for changes in surnames and first names, questions of filiation and adoption, as well as decisions concerning parental authority, alimony, contribution to marriage expenses and child alimony are exempt from provisional execution.\u00a0Furthermore, the judge has the power to decide not to apply provisional execution in specific situations,<\/span><\/p>\n

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Navigating the complexities of provisional execution and understanding the limitations and exceptions can be difficult.\u00a0Seek legal advice from experts who can guide you through the process and help you protect your rights.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Expert advice and implications In December 2019, a significant decree brought about far-reaching reforms to civil procedure.\u00a0For individuals seeking effective legal representation in Nice,\u00a0our expert lawyers\u00a0are ready to provide advice and support.   Reform of civil procedure: provisional judicial execution and its implications: \u2013 Introduction of\u00a0provisional judicial execution\u00a0under the decree of December 2019   The […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"

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OPENLUX: A SCANDAL WITHOUT MAJOR REPERCUSSIONS ON OFFSHORE COMPANIES THAT ADVOCATE TAX OPTIMIZATION<\/span><\/h1>\r\n

by\u00a0<\/span>admin<\/span><\/a><\/span>\u00a0|\u00a0<\/span>Feb 19, 2021<\/span><\/span>\u00a0|\u00a0<\/span>News in tax law<\/span><\/a>\u00a0,\u00a0<\/span>b<\/span><\/a>\u00a0|\u00a0<\/span>0 comments<\/span><\/a><\/span><\/p>\r\n\r\n<\/div>\r\n

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There is a fine line between tax evasion and tax evasion.\u00a0This the Luxembourg \u201cghost\u201d company has understood.\u00a0<\/span><\/h1>\r\n

The daily Le\u00a0\u00a0<\/span>Monde<\/span><\/em>\u00a0, following the OpenLux study, revealed that 38.5% of Luxembourg companies are financial holding companies.\u00a0These companies can hold foreign companies.\u00a0<\/span><\/h1>\r\n

These financial holding companies are mostly offshore companies with no real activity or employees.\u00a0These simple \"mailboxes\" nevertheless represent a portal to the distribution of money from abroad.\u00a0<\/span><\/h2>\r\n

Avoid taxes on dividends, evade capital gains tax, lower income tax;\u00a0There are many advantages of interposing a Luxembourg company between the French company and the tax authorities.<\/span><\/h2>\r\n

Today, this situation corresponds to the daily life of 15,000 French owners, an estimated value of only 50% of companies declared in Luxembourg.\u00a0These companies alone represent 4% of French GDP.\u00a0<\/span><\/h2>\r\n

However, this practice vacillates between legality and illegality, between optimization strategy and abuse of tax law.\u00a0<\/span><\/h2>\r\n

Article L64 of the Book of Tax Procedures\u00a0\u00a0<\/span>(1)\u00a0<\/span><\/strong>\u00a0defines abuse of rights as the fact of diverting the intention of the original law in order to derive benefits from it.\u00a0We then speak of abuse of tax law for evasion of the law.\u00a0Traditionally, for the abuse of rights to be qualified, the objective of the arrangement must be exclusively fiscal in order \u201cto evade or attenuate fiscal charges\u201d.\u00a0<\/span><\/h3>\r\n

The European Union\u00a0\u00a0<\/span>(5)\u00a0<\/span><\/strong>\u00a0has intervened to combat tax evasion practices which have a direct impact on the functioning of the internal market.\u00a0<\/span><\/h3>\r\n

Indeed, Openlux has made it possible to establish that more than 6,000 billion euros of financial assets were stored, in 2019, in Luxembourg without anchoring in the real economy.\u00a0<\/span><\/h3>\r\n

Since 2020, article L64 A of the Book of Tax Procedures\u00a0\u00a0<\/span>(2)<\/span><\/strong>\u00a0\u00a0provides for an expanded concept of abuse of rights.\u00a0From now on, the abuse of rights must have as its \u201cmain\u201d and no longer exclusive reason, \u201cthat of evading or mitigating tax charges\u201d.\u00a0<\/span><\/h3>\r\n

Recently introduced, this anti-abuse provision counters the current corporate tax evasion craze.<\/span><\/h3>\r\n

Internet users can also consult the news on the impact of this law on the transmission of assets:\u00a0<\/span>http:\/\/gregorydamy.niceavocats.fr\/nos-publications\/actualites\/actualite-en-droit-fiscal\/la-nouvelle-definition-de-l-abus-de-droit-son-impact-sur-la-transmission- heritage<\/span><\/a><\/h4>\r\n

What are the consequences of abuse of rights for defrauding the law?\u00a0<\/span><\/h4>\r\n

Articles 1729\u00a0\u00a0<\/span>(3)\u00a0<\/span><\/strong>\u00a0and 1741\u00a0\u00a0<\/span>(4)<\/span><\/strong>\u00a0\u00a0of the General Tax Code answer this question by adding tax penalties and criminal penalties.\u00a0We count :\u00a0<\/span><\/h4>\r\n