Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue
A Parisian interim judge dismissed a claim brought by several non-governmental organizations against one of the first companies—Total Energies—to be sued for alleged violation of the French duty of vigilance law....more
On 28 February 2023, the Paris Civil Court handed down in summary proceedings the first decision ever relating to the application of the French Duty of Vigilance Law. In short, the court held that the application for an...more
On December 2021, the French Supreme Court acknowledged the jurisdiction of the Nanterre Civil Court in a duty of vigilance matter. On 15 Background The Duty of Vigilance for parent companies was introduced into the French...more
The French Senate recently amended the bill for building confidence in the justice system, to provide for the jurisdiction of the Paris Commercial Court with respect to matters related to the duty of vigilance. The amendment...more
On 20 July 2021, the French Parliament adopted the Climate and Resilience Bill which was the occasion for some debates about potential amendments to the Duty of Vigilance Law, in particular as regards the scope and sanctions...more
France’s highest Court (Cour de Cassation) recently ruled that an acquiring entity, in this case Iron Mountain, could be found liable for violations committed by the target, here Recall France, before the transaction. ...more
Supreme Court Rejects Integration of Commuting Time - Precedential Decision by Judiciary or Regulatory Agency - The French Supreme Court recently dismissed an itinerant worker’s request for overtime based on integrating...more
Although the Cour de cassation (France’s Supreme Court) still limits the application of the concept of “co-employment” between parent companies and their subsidiaries to exceptional cases, its rulings do not preclude a...more
On 17 May 2018, an unprecedented round table took place to discuss the “French duty of vigilance and civil liability in human rights matters” at our Paris office. ...more
The Situation: The French Anti-Corruption Agency has published the questions and documentation that companies will be expected to answer and provide when inspected by the Agency. The Result: The French Anti-Corruption...more
EU opens investigation into UK tax scheme for multinationals - The EU State aid rules are designed to stop Governments and local authorities giving companies a selective advantage, as doing so would create an unequal...more
Portées des Q&A des AES - Le 21 mars 2017 la Commission Européen a lancé une consultation intitulée « Operations of the European Supervisory Authorities ». ...more
After the Constitutional Court rendered its recent decision on the law regarding the duty of care of parent companies and ordering companies, the rule has finally entered into force—but is it much ado about nothing?...more
On February 21, 2017, the French National Assembly (Assemblée nationale) adopted proposed legislation defining a duty of vigilance for parent companies and their subcontractors. The law provides that multinational firms...more
In structuring their workforces abroad, taxes are a major driving force for employers—and if recent government initiatives are any indicator, employers should take care when considering the tax implications of their staffing...more