European Union: Corporate/Commercial Law

La cour administrative d'appel de Paris examine un litige fiscal portant sur la déductibilité de primes exceptionnelles versées à des dirigeants d'entreprise. L'administration fiscale contestait le caractère excessif de ces rémunérations, mais la juridiction administrative devait déterminer si les éléments de preuve fournis suffisaient à établir cette qualification. Cette décision illustre les conditions dans lesquelles l'administration doit d

The Dutch government has unveiled its Tax Plans 2027, introducing significant changes for corporate taxpayers including retroactive implementation of the Side-by-Side package and modifications to participation exemption rules for foreign currency hedging. The proposals emphasize innovation through enhanced tax benefits for SMEs and improved treatment of employee share options in start-ups, though their adoption faces uncertainty given the government's lack of parliamentary majority.

La Dirección General de Tributos examina el tratamiento fiscal de las Restricted Stock Units cuando se aplica un mecanismo de sell-to-cover para el pago automático del ingreso a cuenta. El análisis determina cómo debe valorarse el rendimiento del trabajo en especie cuando la empresa vende automáticamente un porcentaje de las acciones antes de su entrega efectiva al trabajador.

Cyprus has repealed its 2017 guidance on Administrative Service Providers under FATCA and CRS, effective immediately with no transitional period. The new interpretation under paragraph 10ter of the Consolidated CRS means that entities like corporate trustees and nominee companies must now count all remuneration for their services in gross income tests, even when fees are paid to other entities in the structure rather than directly to them.

The concept of hand-to-hand gifts exists in both Belgian and French law, but carries distinct legal meanings and tax implications in each jurisdiction.

Family businesses face complex challenges when transferring wealth and control across generations. This analysis explores the intersection of legal structures and family dynamics that determine whether succession planning succeeds or fails, examining how trusts, foundations and governance frameworks can preserve business continuity while managing intergenerational relationships.

The Irish High Court has clarified the scope of statutory exemptions under the Data Protection Act 2018, ruling that organisations can legitimately refuse data subject access requests when legal privilege, client confidentiality, or litigation interests are at stake. This landmark decision establishes clear boundaries between different exemption provisions and confirms their compatibility with GDPR Article 23, providing much-needed guidance for organisations navigating complex disclosure obligations.

The Irish High Court has addressed a fundamental question about legal advice privilege in corporate law: can a company assert privilege against its own shareholders? This decision examines the controversial 'shareholder rule' and its compatibility with the principle of separate legal personality established in Salomon v Salomon, following the Privy Council's recent rejection of this rule in England and Wales.

France has enacted Law No. 2026-122, establishing a groundbreaking confidentiality regime for in-house legal counsel opinions, addressing a longstanding competitive disadvantage faced by French companies in cross-border disputes.

A licence defence under Art. 25 UPCA must be substantiated within the UPC proceedings themselves; mere references to submissions in parallel national proceedings are insufficient (Art. 25 UPCA, R. 24 RoP)

Erhvervsfondsloven er ændret med væsentlige lempelser af administrative byrder og øget fleksibilitet for fondsbestyrelser. Ændringerne omfatter blandt andet nye regler for vedtægtsændringer, uddelinger, delegation af kompetence og bestyrelsens arbejde. Hvad betyder de nye regler konkret for fondsbestyrelsens ansvar og arbejdstilrettelæggelse?

Cyprus companies with overdue annual returns and financial statements now have until 31 December 2026 to bring their filings up to date following the Registrar's extension announcement. Directors should work backwards from the filing date to identify missing records, reconcile balances, and complete financial statements, with transaction companies receiving priority attention. Missing filings can create immediate problems when businesses need finance, buyers begin due diligence, or groups plan restructuring