Agrégateur de flux

La France accorde aux entreprises une faveur comptable potentielle de 242 milliards d’euros

La réglementation comptable française évite aux entreprises d’amortir systématiquement le fonds commercial éventuellement présent dans leurs comptes individuels. Ce choix fait débat sur sa légalité au regard du droit de l’Union européenne. Selon notre enquête, l’enjeu est considérable.

En carrousel matière:  Oui Matières OASIS:  Néant

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Catégories: Flux français

CEDH : la Croatie condamnée pour discrimination au regroupement familial

Refuser à un ressortissant étranger en couple stable homosexuel le droit de séjour au titre du regroupement familial est discriminatoire et contraire au droit à une vie familiale normale.

En carrousel matière:  Non Matières OASIS:  Néant

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Catégories: Flux français

27/2016 : 10 mars 2016 - Arrêts de la Cour de justice dans les affaires C-247/14 P, C-248/14 P, C-267/14 P, C-268/14 P

Communiqués de presse CVRIA - jeu, 03/10/2016 - 10:03
HeidelbergCement / Commission
Concurrence
La Cour de justice annule les décisions de la Commission relatives aux demandes de renseignements adressées aux cimentiers

Catégories: Flux européens

‘Estate Planning’ e diritto internazionale privato

Aldricus - jeu, 03/10/2016 - 07:00

Esther Bendelac, Le transfert de biens au décès autrement que par succession en droit international privé, Le choix de la loi applicable aux institutions d’estate planning, Bruylant 2016, pp. 426, ISBN-13 9782802752431, Euro 140.

[Dal sito dell’editore] Les institutions d’Estate Planning, issues des droits anglais et américain, permettent à une personne physique de transférer un bien, à son décès, à un bénéficiaire antérieurement désigné par lui, autrement que par succession. L’analyse de ces mécanismes juridiques dans leur contexte d’origine, puis la mise en œuvre de la qualification téléologique-fonctionnelle n’ont pas permis d’assimiler les institutions anglo-américaines à celles de l’ordre juridique français. Pour identifier la loi qui leur est applicable, les propositions doctrinales contemporaines ont été éprouvées. En raison des spécificités constitutives de ces institutions d’Estate Planning – le right of survivorship, le life interest et le contournement de la procédure de probate -, la transposition des actuelles règles de conflits de lois est peu pertinente : les limites du système conflictuel ont été dévoilées. La seule voie qui pouvait encore être explorée, pour accueillir ces institutions dans l’ordre juridique français, était celle de l’émancipation du droit international privé du droit interne. Afin de vérifier la pertinence de l’élaboration d’une catégorie autonome et d’un critère de rattachement qui lui est propre, il a été nécessaire de s’interroger sur l’existence de lois de police et le contenu de l’ordre public international. Aucun de ces procédés alternatif et correctif de la méthode conflictuelle ne constitue un empêchement à l’énoncé de notre proposition de règle de conflit de lois spécifique aux institutions d’Estate Planning. Cet ouvrage comprend d’une part, des développements théoriques – principalement relatifs au droit international privé et au droit européen – destinés aux théoriciens du droit et, d’autre part des développements techniques qui permettront à de nombreux professionnels de découvrir les institutions d’Estate Planning.

L’indice dell’opera è reperibile qui. Maggiori informazioni a questo indirizzo.

The law of contracts and the creation of a Digital Single Market in Europe – A series of seminars in Ferrara

Aldricus - mer, 03/09/2016 - 11:00

The Department of Law of the University of Ferrara hosts a series of seminars, organised by Alberto De Franceschi, under the title New Features of European Contract Law – Towards a Digital Single Market.

The seminars, in English, will run from 9 March to 25 May 2015 2016.

Speakers include Michael Lehmann (Ludwig Maximilian Univ. of Munich and Max Planck Institute for Innovation and Competition), Christian Twigg-Flesner (Univ. of Hull), Rodrigo Momberg Uribe (Univ. of Oxford), Herbert Zech (Univ. of Basel), Fryderyk Zoll (Univ. of Kraków and Univ. of Osnabrück), Geraint Howells (City Univ. of Hong Kong), Reiner Schulze (Univ. of Münster), Peter Kindler (Ludwig Maximilian Univ. of Munich), Martin Gebauer (Univ. of Tübingen) and Jorge Morais Carvalho (Univ. Nova of Lisbon).

Two seminars are specifically concerned with private international law issues: on 13 May 2016, Peter Kindler will talk about The law applicable to contracts in the Digital Single Market, while, on 18 May 2016, Martin Gebauer will speak of Contracts concluded by electronic means in cross-border transactions.

The complete programme may be downloaded here.

Attendance is free. For more information: alberto.defranceschi@unife.it.

French conference on the “UNCITRAL Contribution to International Trade Law”

Conflictoflaws - mer, 03/09/2016 - 10:41

Written by Eloïse Glucksmann

The Center for Private International Law and International Trade Law (CRDI) of the University Panthéon-Assas is pleased to invite you to a conference on the “UNCITRAL Contribution to International Trade Law” that will take place in the faculty premises at 92, rue d’Assas 75005 Paris, conference room no 315, on April 12, 2016. Speeches will be in French.

Please register by contacting laurence.tacquard@u-paris2.fr. This conference is also accountable for the lawyers’ continuing training (formation continue des avocats) of the French National Council of the Bars (Conseil national des barreaux).

This event is organized with the collaboration of the Department for Private International Relations Studies (SERPI-IRJS) of the Sorbonne Law School and the Foundation for Continental Law

Program:

Morning

8:45 – Registration

9:00 – Opening remarks

Marie Goré, Professor at the University Panthéon-Assas Paris II, Director of the Center for Private International Law and International Trade Law (CRDI)

Géraud Sajust de Bergues d’Escalup, Deputy Director for Legal Affairs of Foreign Affairs

Renaud Sorieul, Director of the International Trade Law Division of the United Nations Office of Legal Affairs

Chairman: Sylvain Bollée, Professor at the Sorbonne Law School (University Paris 1), Co-director of the Department for Private International Relations Studies (SERPI-IRJS)

9:20 – The UNCITRAL methods
Vincent Heuzé, Professor at the Sorbonne Law School (University Paris 1)

The UNCITRAL model, its influence on OHADA law
Dorothé Cossi Sossa, permanent secretary

10:30 – International Sale of Goods: how to maintain or reinforce the UNCITRAL promotion of practices’ unification?
Claude Witz, Professor at the University of Saarland (Germany), Co-director of the Legal Center Franco-German

11:00 – Break

11:15 – International Commercial Arbitration
Daniel Cohen, Professor at the University Panthéon-Assas Paris II

11:45 – UNCITRAL and the aspiration to diffuse Security Interests model standards
Jean-François Riffard, Lawyer, Associate-Professor at the University of Auvergne (Clermont 1)

12:30 – Lunch break

Afternoon

Chairman: Pascal de Vareilles-Sommières, Professor at the Sorbonne Law School (University Paris 1)

2:00 – Insolvency of corporate groups
Reinhard Dammann, partner at Clifford Chance Europe LLP

2:30 – The sole ownership
Antoine Gaudemet, Professor at the University Panthéon-Assas Paris II

3:00 – The Rotterdam Rules: how to convince?
Philippe Delebecque, Professor at the Sorbonne Law School (University Paris 1)

3:30 – Break

3:45 – The UNCITRAL contribution to the development of public-private partnerships’ safeguarding
Stéphane Braconnier, Professor at the University Panthéon-Assas Paris II

4:15 – The UNCITRAL contribution to electronic trade development
Thibault Douville, Associate-Professor at the Caen Normandie

4:45 – Summary
Rafael Illescas Ortiz, Professor of Commercial Law, Universidad Carlos III of Madrid, former president of the UNCITRAL

The event will be followed by a cocktail.

The law of contracts and the creation of a Digital Single Market in Europe – A series of seminars in Ferrara

Conflictoflaws - mer, 03/09/2016 - 10:00

The Department of Law of the University of Ferrara hosts a series of seminars, organised by Alberto De Franceschi, under the title New Features of European Contract Law – Towards a Digital Single Market.

The seminars, in English, will run from 9 March to 25 May 2015 2016.

Speakers include Michael Lehmann (Ludwig Maximilian Univ. of Munich and Max Planck Institute for Innovation and Competition), Christian Twigg-Flesner (Univ. of Hull), Rodrigo Momberg Uribe (Univ. of Oxford), Herbert Zech (Univ. of Basel), Fryderyk Zoll (Univ. of Kraków and Univ. of Osnabrück), Geraint Howells (City Univ. of Hong Kong), Reiner Schulze (Univ. of Münster), Peter Kindler (Ludwig Maximilian Univ. of Munich), Martin Gebauer (Univ. of Tübingen) and Jorge Morais Carvalho (Univ. Nova of Lisbon).

Two seminars are specifically concerned with private international law issues: on 13 May 2016, Peter Kindler will talk about The law applicable to contracts in the Digital Single Market, while, on 18 May 2016, Martin Gebauer will speak of Contracts concluded by electronic means in cross-border transactions.

The complete programme may be downloaded here.

Attendance is free. For more information: alberto.defranceschi@unife.it.

Dutch Shell Nigeria / Royal Dutch Shell ruling: anchor jurisdiction confirmed against Nigerian daughter.

GAVC - mer, 03/09/2016 - 09:09

 

As I have reported in December, the Gerechtshof Den Haag confirmed jurisdiction against Shell’s Nigerian daughter company. The proceedings can be joined with the suit against the mother company Royal Dutch Shell (RDS, headquartered in The Netherlands whence easily sued on the basis of Article 4 Brussels I Recast (Article 2 of the Regulation applicable to the proceedings)). I have finally gotten round to properly reading the court’s judgment (which deals with jurisdiction issues only). As I have pointed out, Article 6(1) (now 8(1) of the Brussels I Recast) cannot be used against defendants not domiciled in the EU. Dutch rules on joinders applied therefore. The Gerechtshof however took CJEU precedent into account, on the basis that the preparatory works of the relevant Dutch rules on civil procedure reveal that they were meant to be so applied. Consequently a lot of CJEU precedent is reviewed (the most recent case quoted is CDC). The Gerechtshof eventually holds that lest it were prima facie established that liability of RDS for the actions committed by its Nigerian daughter is clearly unfounded, use of RDS as an anchor can go ahead. Only clearly abusive attempts at joinders can be sanctioned. (A sentiment most recently echoed by the CJEU in Sovag).

The Gerechtshof Den Haag, without being definitive on the issue, also suggested that applicable law for considering whether merger operations inserting a new mother company were abusive (merely carried out to make Royal Dutch Shell escape its liability), had to be addressed using ‘among others’ the lex incorporationis (at 3.2). That is not undisputed. There are other candidates for this assessment.

The judgment being limited to jurisdiction, this case is far from over.

Geert.

Le procedure concorsuali transfrontaliere

Aldricus - mer, 03/09/2016 - 07:00

Antonio Leandro, Le procedure concorsuali transfrontaliere, in Trattato delle procedure concorsuali, a cura di Alberto Jorio, Bruno Sassani, volume III, Giuffrè, 2016, ISBN 9788814201899, Euro 90, pp. 740-875.

[Indice sommario] 1. Osservazioni introduttive. — 2. Impostazioni teoriche del fenomeno: unificazione di forum e ius alla luce del principio di territorialità della legge processuale e del nesso di strumentalità tra obiettivi della procedura e situazioni da regolare al suo interno. — 3. Segue: contrapposizione e bilanciamento tra universalità e territorialità del fallimento. —4. Segue: altre ricostruzioni teoriche sulla unificazione di forum e ius nell’insolvenza transfrontaliera. — 5. Il reg. 1346/2000: osservazioni generali e àmbito di applicazione. — 6. La giurisdizione sulla domanda di apertura della procedura principale: la determinazione del COMI soprattutto in caso di società. — 7. Segue: la natura del COMI e gli interessi rilevanti. — 8. Segue: l’insolvenza di gruppo. — 9. Segue: il trasferimento del COMI prima e dopo la domanda di apertura. I trasferimenti “fittizi” di sede. — 10. Fasi e vicende interne alla procedura principale: l’accertamento dei presupposti dell’apertura. — 11. Segue: l’individuazione dei soggetti legittimati a domandare l’apertura. —12. Segue: l’individuazione delle “autorità” della procedura. —13. Segue: gli accertamenti sui crediti. L’insinuazione.—14. Segue: la liquidazione dei beni. —15. La giurisdizione sui processi interni alla procedura: la vis attractiva sulle azioni ancillari. — 16. La procedura secondaria/territoriale. — 17. Segue: i soggetti legittimati a domandare l’apertura. Differenze tra procedura “secondaria” e procedura “territoriale”. — 18. L’accertamento dello stato di insolvenza. — 19. Il coordinamento tra le procedure. Gli obblighi dei curatori e il difetto di regole di coordinamento tra i fori. — 20. Il diritto applicabile nel corso della procedura: l’applicazione della lex concursus agli effetti sul debitore. — 21. Gli effetti nei confronti di creditori e terzi: osservazioni generali. — 22. Segue: la compensazione dei crediti nel corso della procedura. — 23. Segue: verifica e insinuazione dei crediti.—24. Segue: gli effetti sulle azioni individuali e sui procedimenti pendenti. Rinvio. — 25. La determinazione del grado dei crediti: conflitto e coordinamento tra le varie leges concursus. — 26. La salvaguardia dei diritti reali su beni situati all’estero. — 27. La riserva di proprietà. — 28. Gli effetti sui rapporti giuridici pendenti. — 29. Gli atti pregiudizievoli. — 30. Segue: la disciplina della revocatoria (fallimentare).—31. La disciplina speciale per taluni atti a titolo oneroso.—32. Considerazioni conclusive sul richiamo di leggi diverse dalla lex concursus. —33. Segue: normativa fallimentare o normativa comune? — 34. L’assenza di prescrizioni sull’ordine pubblico e sulle c.d. norme di applicazione necessaria. — 35. L’efficacia delle decisioni: osservazioni introduttive. — 36. Segue: la nozione di decisione di apertura. — 37. Segue: la natura principale o secondaria della procedura aperta. — 38. Il momento dell’apertura. La priorità della decisione (e della procedura) in base al principio del riconoscimento automatico. — 39. L’efficacia esecutiva. — 40. L’esercizio transfrontaliero dei poteri del curatore. — 41. Assimilazione e differenze di ordine quantitativo tra Stato d’origine e Stato richiesto circa gli effetti della decisione di apertura. — 42. Segue: gli effetti sui procedimenti pendenti all’estero. Considerazioni conclusive e riepilogative sul trattamento delle azioni individuali dei creditori. — 43. L’efficacia di decisioni diverse da quella di apertura: il caso del concordato.—44. La revoca dell’apertura. — 45. Considerazioni conclusive e riepilogative sui rapporti e sul coordinamento tra i curatori nominati in distinte procedure. — 46. L’ordine pubblico come limite alla circolazione degli effetti di decisione e procedura.—47. Le novità del reg. 2015/848. — 48. Cenni sulla disciplina residuale di diritto comune.

Maggiori informazioni sul volume sono disponibili a questo indirizzo.

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