News & Analysis as of August 14, 2025

Appeals

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Qualification de titres acquis lors d’une augmentation de capital suivie d’une cession

Mayer Brown on 6/18/2025

La Cour administrative d’appel de Nancy confirme que la moins-value constatée lors de la cession de titres souscrits dans le cadre d’une recapitalisation préalable à la cession d’une filiale reste non déductible, ces titres...more

Conversion of shares, variation of class rights and interpretation of articles of association the Court of Appeal decision in the...

A&O Shearman on 10/17/2023

The Court of Appeal has upheld a High Court decision regarding the interplay between potentially conflicting provisions in a company’s articles of association. The provisions in question related to the conversion of shares...more

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Qualification de titres acquis lors d’une augmentation de capital suivie d’une cession

Conversion of shares, variation of class rights and interpretation of articles of association the Court of Appeal decision in the...

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