France: Corporate Governance

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Article
First “Direct” Pecuniary Sanction Under Sapin II: Compliance Lessons From Decision 25-01 (Société V And MS)
France's Anti-Corruption Agency has imposed its first direct financial penalties under the Sapin II Law on a holding company and its executive for failing to implement required corruption prevention measures, marking a significant shift in enforcement approach. The decision establishes that compliance deficiencies are assessed at the audit date rather than when remediation occurs, and that senior executives may face personal liability for non-compliance. What does this landmark ruling mean for multinational
Worldwide Criminal
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Mayer Brown
Article
Taxe Sur Les Salaires : Caractérisation D’un Secteur D’activité Financier Même En L’absence De Personnel Dédié
La Cour administrative d'appel de Paris a rendu une décision importante concernant la taxe sur les salaires pour les sociétés holding mixtes. L'arrêt clarifie les conditions dans lesquelles une holding peut sectoriser son activité pour le calcul de cette taxe, même en l'absence de sectorisation TVA préalable. La décision examine également les critères permettant de caractériser un secteur financier sans personnel exclusivement dédié.
France Tax
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Mayer Brown
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