Business Law and Corporate 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.

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.

For a growing games company, an IPO may seem a long way off. Management is focused on developing new titles, expanding into international markets, growing its player base and investing in talent and technology.

El Tribunal Supremo español establece que los activos por impuesto diferido no constituyen "beneficios propios de la explotación" a efectos de liquidar un usufructo de acciones. La sentencia delimita qué reservas societarias deben computarse cuando el usufructuario reclama el incremento de valor de las acciones al extinguirse el derecho real.

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)

Malta's Companies Act now addresses usufruct over shares through Article 117A, but significant gaps remain in disclosure requirements and exit procedures. This analysis examines how the new provision allocates voting rights and dividends between bare owners and usufructuaries, while highlighting critical uncertainties that affect family business succession planning and third-party transactions.

Italy's new Legislative Decree No. 160/2026 fundamentally reshapes the legal landscape for artificial intelligence systems by introducing criminal liability for security failures and expanding corporate responsibility under the 231 framework. The legislation establishes strict requirements for high-risk AI systems while imposing significant penalties on organizations that fail to implement adequate technical safeguards and human oversight mechanisms. How will businesses need to restructure their AI governan

The European Commission's new Guidelines on exclusionary abuses of dominance under Article 102 TFEU provide companies with a comprehensive framework for assessing their market position and commercial conduct. These Guidelines consolidate decades of case law and enforcement practice, offering businesses a structured approach to evaluate dominance, understand how different types of conduct will be analyzed, and identify the evidence that matters when commercial strategies come under scrutiny.