Yasmine EDDAM
Transfer and contribution of digital assets: legal framework and taxation
By Yasmine EDDAM24 June 2025The management of digital assets, whether virtual currencies, tokens or NFTs, has become a central concern for individuals and businesses alike. These transactions, which range from simple transfers to incorporations, raise a number of complex legal and tax issues. Far from being a lawless area, this ecosystem is governed by an evolving legal framework, combining ordinary law and special legislation. Understanding these rules is essential for securing transactions and optimising their processing. This technical article sheds light on the rules governing transfers and contributions of digital assets, exploring the contractual mechanisms and tax implications, a subject that forms part of the broader theme of digital assets: legal challenges and practical solutions. The transfer of digital assets for consideration The transfer of digital assets for consideration covers all transactions in which a digital asset is transferred in return for value. The...
How does an arbitration procedure work in practice?
Arbitration, Commercial, Business and Competition LawYou have decided, either by a clause in your contract or by an agreement made after the dispute has arisen (the compromise), to refer your commercial dispute to arbitration. This is a decisive step. But what happens next? How does this private justice system work on a day-to-day basis? The idea of a less formal procedure than...Anticipating or settling a dispute: the arbitration agreement explained
Arbitration, Commercial, Business and Competition LawAs we saw in our previous article, commercial arbitration relies entirely on the will of the parties. Without their agreement to submit a dispute to private judges, the arbitration route remains closed. This fundamental agreement takes the form of an "arbitration agreement". But how do you actually agree to arbitrate?The limits of international arbitration: public policy and competition law
Arbitration, Commercial, Business and Competition LawInternational arbitration is attractive because of the freedom it offers the parties: freedom to choose their judges, the procedure, the applicable rules of law and so on. This flexibility is invaluable in the complex context of global trade. But is this autonomy of will boundless? Are there higher principles, mandatory rules...Is commercial arbitration an alternative to state justice for settling your disputes?
Arbitration, Commercial, Business and Competition LawCommercial relations, by their very nature dynamic and complex, can unfortunately generate disagreements. When a dispute arises, the prospect of lengthy, costly and public legal proceedings before the state courts can seem daunting, even detrimental to the smooth running of the business. The fact that the courts are often backlogged does not help matters, lengthening delays that can sometimes...Understanding international arbitration: the basics and the arbitration agreement
Arbitration, Commercial, Business and Competition LawThe development of commercial exchanges beyond national borders confronts companies with increased legal complexity. When a dispute arises with a foreign partner, turning to the national courts can be time-consuming, costly and sometimes unpredictable, not least because of conflicts of law or jurisdiction. This is where...Sanctions and defence against abuse of a dominant position
Competition, Commercial, Business and Competition LawAbuse of a dominant position exposes companies to considerable financial penalties. Fines can amount to 10% of worldwide turnover. Google, for example, was ordered to pay €2.4 billion for favouring its price comparison site in search results. Faced with these risks, and to better...Invoicing and payment deadlines: the essential rules for your business
Commercial, business and competition lawThe invoice. This document, often perceived as a simple administrative formality, is in fact much more than that. It's the cornerstone of your commercial relations, an essential piece of evidence and an essential tool for good cash flow management. Inaccurate invoicing or late payment...The arbitration award: final decision and appeal procedures
Arbitration, Commercial, Business and Competition LawThe arbitration procedure is drawing to a close, the arguments have been exchanged, the evidence administered and the arbitral tribunal has made its decision: the award. This is the culmination of the process you chose to settle your commercial dispute. But what exactly is the scope of this decision? Is it...Proceedings before the Competition Authority: how is a case launched?
Competition, Commercial, Business and Competition LawThe Competition Authority's involvement in the life of a company does not always begin with a surprise investigation. Proceedings may also be triggered by a formal complaint from a competitor, supplier, customer or even a trade body. The Minister for the Economy may also refer the matter to...Competition investigations: how to anticipate and react?
Competition, Commercial, Business and Competition LawAn unexpected visit from competition investigators can be a destabilising experience for any business, whatever its size. Knowing how to react and what your rights and obligations are is crucial. Poor management of this situation can have serious consequences, ranging from significant financial penalties to legal proceedings.Unfair competition vs. other disputes: don't get confused!
Competition, Commercial, Business and Competition LawHas a competitor denigrated your services on social networks? A former business partner is breaching a non-competition clause? A company copies your flagship product, which is protected by a patent? In the business world, conflicts can take many forms. Faced with a...Clemency, settlement, commitments: alternatives to the traditional procedure before the Competition Authority
Competition, Commercial, Business and Competition LawWhen a company is suspected of anti-competitive practices, the prospect of lengthy and costly proceedings before the Competition Authority, potentially followed by substantial financial penalties, can be worrying. However, direct confrontation is not the only way out. French competition law, like European law, has developed...Penalties and appeals: challenging a decision by the Competition Authority
Competition, Commercial, Business and Competition LawReceiving a decision from the French Competition Authority imposing financial penalties, ordering you to cease certain practices (injunctions), or even rejecting your own complaint, is rarely good news for a company. It is a serious situation that can have significant financial and reputational impacts. These decisions, which...Digital Markets Authority (DMA): new rules, new role for the Competition Authority
Competition, Commercial, Business and Competition LawThe digital economy is transforming our lives and businesses at lightning speed. Faced with the emergence of major technological players structuring access to numerous online services, the European Union has decided to adapt its regulatory framework to ensure fair and open digital markets. The Digital Market Regulation, or...Micro-PAC: a simplified procedure for small-scale anti-competitive practices
Competition, Commercial, Business and Competition LawWhen we think of competition law, we often think of the major cases handled by the Autorité de la concurrence, involving national or international companies and potentially very high penalties. However, the economic fabric is also made up of numerous small and medium-sized enterprises (SMEs) whose activities, although...Pricing: avoiding the pitfalls of resale at a loss and fixed prices
Competition, Commercial, Business and Competition LawIn France, the principle is one of freedom of pricing. In theory, every company is free to set its prices as it sees fit, in accordance with article L.410-2 of the French Commercial Code. This is a pillar of our market economy and of free competition. However, this freedom is not...Preventing the risk of abuse of a dominant position: a practical guide
Competition, Commercial, Business and Competition LawPenalties for abuse of a dominant position can ruin a company. Violation of Articles L. 420-2 of the French Commercial Code or 102 of the TFEU can result in fines of up to 10% of worldwide sales. To ensure that the prevention of abuse of a dominant position is part of a global approach to...Abuse of a dominant position: basic concepts and legal framework
Competition, Commercial, Business and Competition LawHolding a dominant position in a market is not illegal. But taking advantage of it to engage in anti-competitive behaviour is punishable under French and European law. These practices are known as abuse of a dominant position, and can result in colossal fines - up to 10% of a company's worldwide turnover...Forms of abuse of a dominant position: prohibited practices and legal risks
Competition, Commercial, Business and Competition LawAbuse of a dominant position is a major infringement of competition law. Penalties can amount to 10% of the offending company's worldwide turnover. It is therefore crucial to fully understand these penalties and the associated defence mechanisms in order to limit the legal and financial risks. Recent examples...Bonds and independent guarantees: what are the differences for your company?
Bonding, Guarantees, Securities and Enforcement LawBusiness relationships expose your company to the risk of non-payment. A customer in difficulty, a partner in default, an insolvent subcontractor - these situations threaten your cash flow. Personal guarantees are effective tools for securing your transactions. They oblige a third party to honour your debtor's commitments by...
EN 
FR