News & Analysis as of

France

A&O Shearman

French Class action reform: key changes introduced by the law of April 30, 2025

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Until this date, five different class actions regimes applied to consumer protection, antitrust, public health, discrimination, data protection, and environmental law. Each of these regimes had its own specificities...more

Ius Laboris

Too Hot to Work? France Introduces New Heatwave Law

Ius Laboris on

Against the backdrop of climate change and the increasing health and safety challenge of preventing heat-related risks at work, France has introduced a new decree reinforcing the obligations on employers to prevent these...more

Skadden, Arps, Slate, Meagher & Flom LLP

CNIL Clarifies GDPR Basis for AI Training – But It’s Just One Part of the Compliance Picture

Key Points - - The French CNIL’s recent guidance regarding the application of legitimate interest as a legal basis in AI training is welcome, but several other AI regulatory issues remain unresolved. - Issues such as...more

Mayer Brown

Quote-part de benefices perçue d une SCCV et taxe sur les salaires

Mayer Brown on

Le Conseil d’État juge que les quotes-parts de bénéfices perçues par une société dans des sociétés civiles doivent être traitées comme des produits financiers non soumis à la TVA, remettant en cause l’exonération de taxe sur...more

Mayer Brown

Régime fiscal de faveur des BSPCE : non éligibilité en l’absence de rémunération du bénéficiaire

Mayer Brown on

La Cour administrative d’appel de Nancy précise la définition d’activité permettant de bénéficier du régime de faveur des BSPCE (CAA Nancy, 15 mai 2025, n° 22NC03173)....more

Mayer Brown

Déductibilité des honoraires entre sociétés liées et acte anormal de gestion

Mayer Brown on

La Cour administrative d’appel de Nancy se prononce sur la déductibilité de la rémunération de services versée à des sociétés liées (CAA Nancy, 15 mai 2025, n° 23NC00076)....more

Mayer Brown

Cession à prix minoré et acte anormal de gestion

Mayer Brown on

La Cour administrative d’appel de Lyon confirme la requalification par l’administration fiscale d’une cession de titres à prix minoré par une société au fils de son dirigeant en acte anormal de gestion compte tenu des liens...more

Mayer Brown

Qualification de titres acquis lors d’une augmentation de capital suivie d’une cession

Mayer Brown on

La Cour administrative d’appel de Nancy confirme que la moins-value constatée lors de la cession de titres souscrits dans le cadre d’une recapitalisation préalable à la cession d’une filiale reste non déductible, ces titres...more

Jones Day

Climate Resilience Under Legal Scrutiny: France's Adaptation Plan Challenged in Groundbreaking Action

Jones Day on

On April 7, 2025, a coalition of climate-impacted individuals and leading environmental NGOs—including Greenpeace and Notre Affaire à Tous—addressed a formal notice to the French government, challenging France's adaptation...more

Mayer Brown

Expansion of Class Action Rights for Workers: A New Era in French Employment Law?

Mayer Brown on

AT A GLANCE - It’s fair say that class actions have been virtually nonexistent under French law so far. The Act of April 30, 2025 (the “DDADUE” law)—which transposes into French law the European Directive 2020/1828 on...more

McDonnell Boehnen Hulbert & Berghoff LLP

AI News Roundup – Disney and Universal sue Midjourney for copyright infringement, EU considers pause on AI Act regulations, Google...

To help you stay on top of the latest news, our AI practice group has compiled a roundup of the developments we are following....more

BakerHostetler

Weekly Blockchain Blog - June 2025 #3

BakerHostetler on

French Bank Launches USD Stablecoin, US Fintech Expands Stablecoin Reach - The crypto assets division of a major French multinational bank and financial services company (Bank) recently announced the launch of its U.S....more

DLA Piper

New VAT Guidelines on Company Vehicles for Employees

DLA Piper on

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

Bracewell LLP

France’s Nuclear Gamble: Status, Challenges and the Road Ahead

Bracewell LLP on

France is doubling down on nuclear energy. Once a symbol of national pride and now the backbone of its decarbonized electricity mix, nuclear power is experiencing a full-fledged renaissance in France. After years of...more

Hogan Lovells

Submitting tracking pixels in emails to consent: the CNIL launches a public consultation

Hogan Lovells on

On 12 June 2025, the French data protection authority (CNIL) launched a public consultation on a draft recommendation regarding the use of tracking pixels in emails. This recommendation roughly assimilates pixels and any...more

Paul Hastings LLP

What’s Next for French Offshore Wind Power? Blowin’ in the Wind

Paul Hastings LLP on

Is stormy weather on the horizon for the offshore wind energy industry? The combination of rising supply costs, increased interest rates and significant execution risk has hurt the profitability of projects and led some...more

Herbert Smith Freehills Kramer

UPC Structure – local, regional and central divisions and Court of Appeal, Judges & Languages

The UPC has a Court of First Instance (divided into local, regional and central divisions) and a Court of Appeal (Luxembourg). Cases can commence in any one of these divisions according to the subject matter and the...more

McDermott Will & Emery

Bulletin Concurrence XIV - Paris | Janvier ● Février ● Mars ● Avril 2025

1. CONTENTIEUX EPILOGUE DE L’AFFAIRE DES COMPOTES - Par un arrêt en date du 8 janvier 2025, la Cour de cassation a mis un point final à la saga du cartel des compotes en rejetant les pourvois formés contre l’arrêt de la...more

King & Spalding

New Security Measures for Large Databases: When a DPA’s Directives Set Standards

King & Spalding on

In response to a record year of personal data breaches in 2024, affecting millions of individuals, the French data protection authority (CNIL) has published a set of security directives for operators of large databases. While...more

Morgan Lewis

Communication Tools in a Digital Age: How Might a Works Council Interface with Employees?

Morgan Lewis on

In a time of ultra-connected communication tools and work from home, the access rights of a France-based company’s works council (WC) to its electronic and internal communication resources is a necessity now more than ever....more

Sheppard Mullin Richter & Hampton LLP

U.S. Budget Bill Targets Foreign Companies with New Tax Hikes: What French Businesses Need to Know

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214. OBBBA includes a new U.S. tax provision that could significantly increase taxes on foreign...more

Jones Day

DDADUE Law Ushers in a New Era for Class Actions in France

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On April 30, 2025, France enacted a new law aimed at aligning French law with EU law (known as the "DDADUE Law"), which, under Article 16, introduces a new class action regime fully in line with the EU Representative Actions...more

White & Case LLP

Data with destiny: European AI M&A heats up as the race for dominance intensifies

White & Case LLP on

With industries embracing this evolving technology, Europe is determined not to be left behind, and dealmakers are paying close attention - Europe’s artificial intelligence industry is gaining traction but has struggled to...more

Morgan Lewis

France Attracts Major Data Center Investment: A Legal Framework Overview

Morgan Lewis on

Several major data center projects were announced at this year’s “Choose France” summit, which comes on the heels of the announcement of a €109 billion investment at the 2025 Artificial Intelligence Action Summit in Paris....more

Mayer Brown

Déductibilité fiscale de services d’asset management rendus entre sociétés liées

Mayer Brown on

La Cour administrative d’appel de Paris confirme que la déductibilité fiscale de charges facturées au titre d’un contrat d’asset management entre sociétés liées suppose la démonstration concrète de prestations réellement...more

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