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Tax Policy Management
Tax Policy Management
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Growth Management
Growth Management
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Tax audit and litigation
Tax audit and litigation
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Definition of a strategic and secure transfer pricing structure
Definition of a strategic and secure transfer pricing structure
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Assistance in the development of international activities and operational reorganisations – “Business restructuring”
Assistance in the development of international activities and operational reorganisations – “Business restructuring”
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Defense of practices and assistance in the context of tax audits and their follow-up from a litigation viewpoint
Defense of practices and assistance in the context of tax audits and their follow-up from a litigation viewpoint
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Annual declaration and documentation obligations
Annual declaration and documentation obligations
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Domestic and international VAT applicable to your company's flow
Domestic and international VAT applicable to your company's flow
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Banking and financial VAT, VAT in the insurance sector
Banking and financial VAT, VAT in the insurance sector
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VAT related to real estate registration fees
VAT related to real estate registration fees
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VAT in the public and non-profit / association sector
VAT in the public and non-profit / association sector
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Tax audit, tax litigation and relations with the Tax authorities
Tax audit, tax litigation and relations with the Tax authorities
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Applicable rules for invoicing
Applicable rules for invoicing
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Customs issues related to your company's international flows
Customs issues related to your company's international flows
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French VAT registration and compliance obligations
French VAT registration and compliance obligations
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Payroll tax
Payroll tax
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Other indirect taxation
Other indirect taxation
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Company transfer diagnosis
Company transfer diagnosis
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Distribution strategy : Implementing and structuring
Distribution strategy : Implementing and structuring
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Distribution activities digitalisation
Distribution activities digitalisation
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Relations between suppliers and distributors
Relations between suppliers and distributors
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Contractual policy : etablishing and structuring
Contractual policy : etablishing and structuring
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Controls and litigation regarding payment terms
Controls and litigation regarding payment terms
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Organising and securing commercial relations with consumers
Organising and securing commercial relations with consumers
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Data protection - GDPR
Data protection - GDPR
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Commercial Leases
Support in the management and contract management of commercial leases.
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Traditional Services offered
Traditional Services offered
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Health at work and quality of life at work
Health at work and quality of life at work
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HR Management Audit
HR Management Audit
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HR Engineering and People Change
Implementing managerial solutions in line with the company's strategic challenges
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Management of HR compliance and internal investigations (harassment, discrimination, and whistleblowing)
Management of HR compliance and internal investigations (harassment, discrimination, and whistleblowing)
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Advice on legal structuring
Advice on legal structuring
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Day to day company management
Day to day company management
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Companies reorganisation
Companies reorganisation
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Mergers & Acquisitions - Private Equity
Mergers & Acquisitions - Private Equity
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Changes in shareholder structure - Securities issue
Changes in shareholder structure - Securities issue
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Governance and legal risks management
Governance and legal risks management
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Development of an international mobility policy
Development of an international mobility policy
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Coordination of reporting obligations for employees in a mobility situation
Coordination of reporting obligations for employees in a mobility situation
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Advice on social security
Advice on social security
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Assistance in labour law
Assistance in labour law
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Management and protection of your portfolio of property rights
We put the most appropriate protection policy in place for our clients’ intellectual property rights.
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Securing your projects: advisory and drafting of agreement services
We advise you on the feasibility of your project and the securing of your intellectual property and IT rights.
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Enforcement of your rights: pre-litigation and litigation
Enforcement of your rights: detection of infringement, pre-litigation and litigation
Since 28 May 2022, newly identified misleading commercial practices resulting from Ordinance No. 2021-1734 of 22 December 2021 transposing European Directive 2019/2161 of 27 November 2019, (also known as the “Omnibus Directive”), have been added to the list of misleading commercial practices provided in the French Consumer Code.
In line with the Regulation of 20 June 2019, entitled the “Platform to Business” Regulation and through the adoption of the Omnibus Directive, the European legislator has strengthened the requirements of transparency and fairness in relations between online platforms and their consumers. This regulation places new information obligations on all online platform operators and sets out specific misleading commercial practices in this marketplace.
As a precursor, French law had already taken up the issue in 2015 by imposing a number of information obligations on online platforms as codified in Articles L.111-7 et seq. of the French Consumer Code.
No amendments to the French Consumer Code have been made regarding this earlier position.
New definitions have been made on the concept of « the online marketplace »
The French Consumer Code has added new definitions of what constitutes an online marketplace. The introductory article of this Code defines:
- An online marketplace as that “[...] of a service using software, be this a website, a part of a website or an application, which is operated by a professional or operated by another party on his behalf, and which enables consumers to conclude transactions at a distance with other professionals or consumers”;
- An online marketplace operator as “[...] any professional who provides consumers with access to an online marketplace within the meaning of Article L. 111-7, point 2 of the first paragraph”.
The latest definition of “online marketplace” has been added to the introductory French definition of “online platform” under Article L.111-7 I of the Consumer Code. Under the new terms of this article, an online platform operator is now defined as “any natural or legal person offering an online communication service to the general public on a professional basis, be it remunerated or not, and based on :
1° The classification or referencing by means of computer algorithms, the content, goods or services offered or put online by third parties;
2° Or the establishment of a connection between two or more parties for the purpose of selling a good, providing a service or the exchanging or sharing of a content, good or service.”
As such, 1° of Article L.111-7 I of the French Consumer Code covers the entire scope of all online platform operators be they online marketplaces, online comparators or search engines, whilst the Omnibus Directive covers only online marketplaces. This thereby widens the application scope of both the new information obligations and the appreciation of potentially misleading commercial practices which until now were limited only to the online marketplaces covered by 2° of Article L.111-7 I of the Consumer Code.
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