International mobility: estate planning before moving to France
Le règlement européen n°650/2012 du 4 juillet 2012 applicable à toutes les successions ouvertes à compter du 17 août 2015 a opéré de profonds bouleversements en droit des successions en permettant d’uniformiser les règles applicables à une succession internationale. Il a également été conçu comme un outil d’anticipation successorale en ce qu’il admet la professio […]
GPT is not a trademark!
You're all familiar with ChatGPT, the famous AI tool developed by OpenAI that generates text autonomously. However, «ChatGPT» is in itself just a term describing the service offered by OpenAI, since it is a chat tool using «Generative Pre-trained Transformer» technology, which could be translated as «Generative Pre-trained Transformer".
Shareholder loans: the Conseil d'Etat revisits the rules relating to the impairment of current accounts
Depreciation of the current account of a company subject to corporation tax in a translucent subsidiary: the Conseil d'Etat censures four errors of law by the Nancy Administrative Court of Appeal. The facts: A non-trading company (société civile) that had opted to be subject to corporation tax and was carrying on a business as a [...].
Penalty payment of €1.4 million: proportionality review is not automatic!
The case brought by Morvilliers Sentenac against a pure player in the Laguiole knife industry has come to a close, with a hefty fine. In three rulings handed down on 13 February 2025, the Cour de cassation upheld heavy fines imposed on the latter for engaging in misleading commercial practices, despite the fact that the [...]
Guy Novès trial
Laurent Nougarolis, partner at Morvilliers Sentenac & Associés, defended Guy Novès in the case against the French Rugby Federation. The defence was brilliantly conducted, enabling the former coach of the French rugby team to «clear his name» and «get back on track".