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Covid-19 : report des délais de déclaration d’informations fiscales dans l’Union européenne

Pour tenir compte des circonstances exceptionnelles liées à la pandémie de covid-19, l’Union européenne reporte certains délais de déclaration dans le domaine fiscal.

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Categories: Flux français

80/2020 : 2 juillet 2020 - Conclusions de l'avocat général dans les affaires jointes C-245/19,C-246/19

Communiqués de presse CVRIA - Thu, 07/02/2020 - 15:54
État du Grand-duché de Luxembourg (Droit de recours contre une demande d’information en matière fiscale)
DFON
Selon l’avocate générale Kokott, le destinataire, le contribuable et tous les autres tiers concernés doivent pouvoir soumettre à un contrôle juridictionnel une injonction de fournir des renseignements prise dans le cadre de l’échange international d’informations entre autorités fiscales

Categories: Flux européens

Humboldt-University Berlin: PhD fellowship in private (international) law

Conflictoflaws - Thu, 07/02/2020 - 09:36

The Graduate Programm “Dynamic Integration” at the Faculty of Law of Humboldt-University Berlin offers a PhD fellowship in private (international) law. The fellowship is (generously) funded by the German Research Foundation (Deutsche Forschungsgemeinschaft). In addition, Humboldt-University offers an outstanding research environment.

For more information see here.

The EU Regulations on the Property Regimes of International Couples – A Commentary

EAPIL blog - Thu, 07/02/2020 - 08:30

Ilaria Viarengo and Pietro Franzina have edited The EU Regulations on the Property Regimes of International Couples – A Commentary, published by Edward Elgar in its Elgar Commentaries in Private International Law series.

The publisher’s abstract reads as follows.

This article-by-article Commentary on EU Regulations 2016/1103 and 2016/1104 critically examines the uniform rules adopted by the EU to deal with the property relations of international couples, both married and in registered partnerships. Written by experts from a variety of European countries, it offers a comprehensive side-by-side discussion of the two Regulations to provide context and a deeper understanding of the issues of jurisdiction, applicable law and recognition of judgements covered.

The authors of the commentary are Giacomo Biagioni, Andrea Bonomi, Beatriz Campuzano Díaz, Janeen Carruthers, Sabine Corneloup, Gilles Cuniberti, Elena D’Alessandro, Pietro Franzina, Martin Gebauer, Christian Kohler, Silvia Marino, Cristina M. Mariottini, Dieter Martiny, Csongor I. Nagy, Jacopo Re, Carola Ricci, Andres Rodríguez Benot, Lidia Sandrini, Ilaria Viarengo and Patrick Wautelet.

More information available here.

Procès de Tyler Vilus : « J’envisageais de mourir les armes à la main »

La cour d’assises spécialement composée juge jusqu’à vendredi le djihadiste Tyler Vilus, 30 ans, accusé de meurtres en bande organisée terroriste, direction d’une entreprise terroriste et association de malfaiteurs terroriste. Le mercredi 1er juillet était consacré à l’interrogatoire au fond de l’accusé.

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Categories: Flux français

Sodmilab. The Paris Court of Appeal on lois de police, Rome I, II and commercial agency.

GAVC - Thu, 07/02/2020 - 08:08

Thank you Maxime Barba for flagging the judgment in the Paris Court of Appeal Sodmilab et al. (Text of the judgment in Maxime’s post). The case concerns the ending of a commercial relationship. Part of the contract may be qualified as agency with lex causae determined under the 1978 Hague Convention. On this issue, the Court of Appeal confirmed French law as lex causae.

Things get messy however with the determination of that part of the contract that qualifies as distribution (a mess echoing DES v Clarins), and on the application of Rome II.

The Court of Appeal first (at 59) discusses the qualification of A442-6 of the French Code du commerce, on unfair trading practices (abrupt ending of a commercial relationship), dismissing it as lois de police /overriding mandatory law under Article 9 Rome I. As I noted in my review of DES v Clarins, this is a topsy turvy application of Rome I. The qualification as lois de police is up to the Member States, within the confines of the definition in Rome I. The Court of Appeal holds that A442-6 only serves private interests, not the general economic interest, and therefore must not qualify under Rome I. Hitherto much of the French case-law and scholarship had argued that in protecting the stability of private interests, the Act ultimately serves the public interest.

Next (as noted: this should have come first), the Court reviews the application of A4f Rome I, the fall-back position for distribution contracts – which would have led to Algerian law as lex causae. It is unclear (62 ff) whether the Court reaches its conclusion as French law instead either as a confirmation of circumstantial (the court referring to invoicing currency etc.) but clear choice of law under Article 3, or the escape clause under Article 4(3), for that Article is mentioned, too.

Rome I’s structure is quite clear. Why it is not properly followed here is odd. That includes the oddity of discussing French law under Article 9 if the court had already confirmed French law as lex causae under A3 or 4.

Finally, corners are cut on Rome II, too. Re the abrupt ending of the relationship (at 66ff). French law again emerges victorious even if the general lex locus damni rule leads to Algerian law. The court does not quite clearly hold that on the basis of Article 4(3)’s escape clause, or circumstantial choice of law per A14. The court refers to ‘its findings above’ on contractual choice of law, however how such fuzzy implicit choice under Rome I is forceful enough to extend to choice of law under Rome II must not be posited without further consideration. Particularly seeing as Article 6 Rome II excludes choice of law for acts of unfair trading.

Geert.

(Handbook of) European Private International Law, 2nd ed. 2016, Chapter 2, Heading 2.2.11.2, Heading 2.2.11.2.9; Chapter 3, Heading 3.2.8, Heading 3.2.8.3; Chapter 4).

 

Article L 452-3 du code de la sécurité sociale

Cour de cassation française - Wed, 07/01/2020 - 14:10

Pourvoi c/ cour d'appel de Colmar, 9 janvier 2020

Categories: Flux français

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