NEWS OF THE CABINET

The Berthet Law Firm is at the heart of the current events and communicates regularly via various supports.

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01/06/2019 | Events|International Taxation
The latest issue of Lamy - Les Nouvelles Fiscales was published on June 1, 2019.
In this issue, we discuss the legislative development of the Exit Tax immediate tax mechanism, its tax consequences on transfers of domicile for business executives since 1 January 2019 and its future.
- The Tax burdens of Exit Tax by Karim Berthet, Lamy - Les Nouvelles Fiscales, June 1, 2019, no. 1245.

Source : Wolters Kluwer Current law.

01/02/2019 | Council of Europe: adoption of electronic evidence guidelines in civil and administrative proceedings

The Committee of Ministers adopted, on 30 January 2019, thirty-five guidelines on the use of electronic evidence in court proceedings. Their purpose: to facilitate the use and management of this dematerialized evidence in legal systems and in jurisdictional practice.

Source : Wolters Kluwer Current law.

01/02/2019 | CIVIL | Arbitrage - Médiation - Conciliation

Obligation of revelation of the referee and obligation to inform himself at the expense of the parts: a balance still perfectible

The parties are not entitled to invoke before the judge the annulment of facts raising doubts as to the independence and impartiality of the arbitrator if they have not raised them within the time limits of the applicable arbitration rules, without any additional information, other than known, has been discovered.

Civ. 1re, 19 déc. 2018, FS-P+B+I, n° 16-18.349

Source : Dalloz news

11/01/2019 | Taxation / Wealth Tax (ISF)

Solidarity tax on wealth: strict application of solidarity between taxpayers

If the tax authorities can choose to notify the adjustments to only one of the taxpayers in solidarity with the tax debt, the procedure followed must be contradictory and the fairness of the debates requires it to notify the acts of the latter to all these liable, including during the litigation phase.

 

Com. 12 déc. 2018, FS-P+B, n° 17-11.861 

Source : Dalloz news

 

13/12/2017 | Business ethics of the profession of Lawyer

The last number of the quarterly Review of the National School of the Judiciary is appeared this day.

The occasion for us to review the profession of Lawyer: its future, its challenges and its stakes with Tribune, the highly respected Robert BADINTER on his memories of the Criminal court.

- Recent evolutions in the profession of Lawyer, by Karim BERTHET, quaterly Review of the National School of the Judiciary, ENM / Dalloz, Number 4, December 2017, #2017/4.