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We practice our profession with commitment and conviction, always seeking to protect our clients’ best interests. Loyalty, independence, and freedom of action are at the heart of our support.

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Abuse of Rights and the Parent-Subsidiary Regime - the case where the tax exemption for dividends received by a parent company is not considered to serve an exclusively tax-related purpose

In the Aubépar Industries decision, the Council of State held that, even in the case of a tax arrangement combining an exemption for dividends received from a subsidiary and a deduction for provisions for the impairment of securities issued by that same subsidiary, penalties for abuse of rights do not apply if the parent company can prove that there was a valid reason for restructuring the group’s companies.

A Comparative Analysis of Liability Regimes for Product Defects

In the event of defective products causing damage, to take the most appropriate action to obtain the compensation you seek, it is essential to understand the difference between the warranty against hidden defects, the liability for non-conforming delivery, and the liability for defective products.

An Architect’s Liability for Construction or Renovation Defects

With regard to construction or renovation defects, the legal framework governing the procedures to be followed and the burden of proof required for the project owner to hold the architect-project manager liable and obtain damages varies depending on when the defects were discovered, as well as their nature and severity.

The concept of force majeure justifying the termination of established business relationships without notice

In a ruling dated June 24, 2026, issued in a case pitting Stanley Black & Decker France against its marketing service provider, the Court of Cassation established the principle that, in order to terminate an established business relationship without notice by invoking force majeure, it is imperative to satisfy the condition set forth in Article 1218 of the Civil Code, namely the definitive impossibility of performing the contractual obligation.

Phase 3 of the AI Act Following the Adjustments Made by the Omnibus Regulation

In light of the controversy sparked by the mass generation of non-consensual sexual images via the AI assistant Grok (developed by xAI) on the social media platform X, the final text of the Digital Omnibus, adopted in June 2026, also included a new ban on AI systems that can create images of nude people.

The Digital Services Act (DSA) – Improving the notification system for illegal content and the limit of the procedure under Article 6-3 of the LCEN

Adopted on October 19, 2022, and effective as of November 16, the Digital Services Act (DSA) aims to make online acts that are illegal in the real world unlawful online and imposes new obligations on hosting service providers—particularly large online platforms—regarding the prevention of illegal content.

The start of phase 2 of the implementation of the AI Act

On August 2, 2025, Phase 2 of the AI Act implementation began. Some of the AI Act's obligations for AI market participants, including the prohibition of AI systems that pose unacceptable risks, have already been in effect since February 2, 2025.

Van Cleef & Arpels v. Louis Vuitton - criteria of economic parasitism

Economic parasitism is a form of unfair conduct that constitutes a tort under Article 1240 of the Civil Code; it occurs when an economic operator follows in the wake of another in order to unduly profit from that other party’s efforts, know-how, established reputation, or investments. In a ruling dated March 6, 2025, the Commercial Chamber of the Court of Cassation held that Louis Vuitton did not intend to ride on the coattails of the Richemont Group companies by developing the “Color Blossom” jewelry line, which bore a visual resemblance to Van Cleef & Arpels’ “Alhambra” jewelry line.

Contractual termination ("rupture conventionnelle") in France and Monaco

While the French government was considering the possible removal of the contractual termination system due to the high increase of unemployment and pay debt, the Principality of Monaco is introducing contractual termination following the example of French law.

Sanction de Rolex d’une amende de 91,6 millions d’euros : Entente verticale restrictive de concurrence

Par décision du 19 décembre 2023 (23-D-13), l’Autorité de la concurrence a infligé une sanction pécuniaire de 91 600 000 euros à Rolex France SAS, solidairement avec ses entités mères et Rolex SA, pour avoir pris part à une entente généralisée avec ses distributeurs visant à interdire la vente via Internet, en relevant que, l’ensemble des fabricants concurrents de Rolex dont les contrats de distribution sélective ont été analysés, autorisaient la vente en ligne par leurs distributeurs agréés, et que l’objectif, invoqué par Rolex France SAS, consistant à lutter contre la contrefaçon et le commerce parallèle, pouvait être atteint par des moyens moins restrictifs de concurrence.

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