Publications
Immunity from execution: legal framework and strategies for protecting French and foreign public assets
By Raphaël MORENON19 September 2025Creditor of a public entity? Immunity from execution makes debt recovery complex. Find out about the rules, exceptions and how to act.
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> The practice of seizing propertyA practical, chronological and exhaustive study of the implementation of a property seizure procedure.
We put all our expertise to work to achieve a simple objective: to prevent a property seizure.
Creditor guarantees in the law of obligations: mastering the mechanisms to secure your claims
When a creditor enters into a contractual relationship, there is a risk that the debtor will not honour its commitments. The law of obligations, well aware of this reality, has developed a series of mechanisms designed to protect creditors and secure payment of their claims. In addition to securities...Sale with right of repurchase: practical applications and risks of requalification
An ancient legal tool, the sale with right of redemption has surprising and sophisticated applications in today's financial world. Originally designed for real estate transactions, it has been rediscovered by the capital markets for its flexibility. This mechanism allows for the temporary transfer of ownership of securities, offering solutions for...Tax optimisation of sale with right of repurchase: understanding the system and its specific features
Sale with right of redemption is an old legal mechanism, but its subtlety offers financial and asset structuring possibilities that are still relevant today. However, its handling requires a precise knowledge of its tax implications, which can be complex. Far from being a simple, temporary transfer of ownership, this transaction is...The legal regime of the sale with right of repurchase: conditions of validity and detailed effects
The sale with right of repurchase of financial securities is an old legal mechanism, provided for in the Civil Code, which offers remarkable flexibility for financing or portfolio management transactions. It is a contract of sale with a specific clause: the seller reserves the right to take back the securities...The legal nature of sale with right of repurchase: definition and essential distinctions
Sale with right of redemption is an ancient legal mechanism, often misunderstood, which offers remarkable flexibility for certain asset or financial transactions. Although it has been governed by the Civil Code for more than two centuries, its exact nature and implications are often the subject of confusion, although it is clearly distinguishable...Sale with right of redemption: a legal and practical guide for professionals
Sale with right of redemption (vente à réméré) is an ancient legal mechanism, often unfamiliar to the uninitiated, which enables the temporary transfer of ownership of an asset while retaining the possibility of buying it back. Although provided for in the French Civil Code, its application in the business world, particularly for financial securities, raises a number of...Transfer and contribution of undivided or stripped shares: legal and tax rules
The ownership of shares is not always individual. Inheritance, transfer of assets or joint acquisition can lead to situations where ownership is shared, whether under the joint ownership system or under ownership stripping. Managing these securities is complex enough, but selling or...Undivided shares: rules for exercising rights and impact on company management
Holding shares in a company can take more complex forms than simple individual ownership. Joint ownership, which frequently arises as a result of inheritance or joint acquisition, is a perfect example. In this form of ownership, several people hold the same shares together, but their rights are not...Dismemberment of share ownership: understanding the rights of the usufructuary and the bare owner
The dismemberment of ownership is a widely used asset management and transfer tool, particularly for company directors to organise the succession of their shares. This technique, which consists of separating the usufruct (the right to enjoy the property and receive income from it) from the bare ownership (the...Managing and transferring shares in joint ownership or dismemberment: a comprehensive guide
Owning company shares may seem straightforward, but the situation becomes more complex when several people have rights to the same shares. Joint ownership, which is often the result of an inheritance, and ownership dismemberment, which is a wealth transfer technique, are two systems that turn managing shares into a real challenge....
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