Reporting obligation.Article 1649 A of the French General Tax Code (CGI) requires French residents to declare bank accounts opened abroad.Failure to declare the account may result in a fine of €1,500 (article 1736 of the CGI).This declaration must be made at the same time as...
In France, abroad and for consumersTerms of sale are defined by article L.441-1 et seq. of the French Commercial Code. They form the contractual link between seller and buyer. They are therefore the cornerstone of commercial relations.Two steps are necessary to make the GCS enforceable:-...
Residents of the same European Union Member State may give jurisdiction to the Judge of another European Union Member State.The Court of Justice of the European Union, in a ruling dated February 8, 2024, validated this solution.It should be remembered that the European Jurisdiction Regulation...
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