Publications
The summons to pay prior to the seizure and sale of movable property: formalities, nullities and detailed legal effects
By Raphaël MORENON14 September 2025Seizure and sale: Are you worried about receiving a summons to pay? Find out about your rights, deadlines and how to dispute this essential act. Practical guide.
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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.
Carbon quotas, EWCs, sports transfers: accounting for specific cases
The general principles of recognition, measurement, depreciation and impairment of assets form the common basis of accounting rules. However, the diversity of economic activities and the specific nature of certain assets or transactions sometimes require special rules. The General Chart of Accounts (Plan Comptable Général - PCG) provides for special treatment of certain assets...Impairment of assets: recognising exceptional impairment losses
Accounting depreciation, which we detailed earlier, allows you to record the normal and expected wear and tear or obsolescence of your assets. But what happens if an asset loses value more suddenly or unexpectedly? Imagine a machine that suddenly becomes obsolete because of a new competitive technology,...Depreciation and amortisation of assets: the essentials for your business
The assets that your business uses on a day-to-day basis - whether machinery, premises, vehicles or even software - represent significant investments. But over time, these assets inevitably lose value. This loss can be gradual, linked to normal wear and tear, or more sudden, caused by...Book depreciation: spreading the value of your assets over time
Your machines wear out with production, your software becomes obsolete with new technologies, your buildings age... It's an unavoidable economic reality: most of the assets your business uses lose value over time. Your accounts need to reflect this gradual decline in value. This is the...Initial asset valuation: determining the fair entry cost
Once an item has been identified as an asset that should appear on your company's balance sheet, a key question arises: for what value? Correctly determining the entry value of an asset is not a simple accounting exercise. This initial value, known as the historical cost, is the basis on which...Aviation-related activities: airfields, professionals, associations and events
When you think of aviation insurance, images of airlines and passengers naturally spring to mind. Yet the aviation ecosystem is much broader and more complex. Around the aircraft that fly revolve a multitude of essential players, whose activities generate specific risks and liabilities: airfield managers...Airline insurance: covering aircraft and liabilities
An airline is constantly juggling considerable issues. On the one hand, its aircraft represent assets of immense value, exposed to the risk of damage or loss. On the other hand, its activity as a carrier exposes it to potentially heavy civil liability towards its passengers, freight forwarders, but also towards its customers.Insurance for aircraft users: protecting yourself as a passenger or shipper
While airlines are at the heart of the aviation insurance system, they are not the only ones concerned. As a user - whether you are an occasional or regular passenger, a private pilot, a member of an aeroclub, or a company shipping goods by air - you also have specific needs in terms of...Understanding river and lake insurance: a specific legal framework
Navigation on France's rivers, canals and lakes is an important economic activity, whether for transporting goods or for tourism. Yet the insurance that covers these activities is often little-known, overshadowed by its maritime or land-based cousins. Sailing on inland waters is certainly less risky...What is an agricultural activity in the eyes of the law?
The traditional image of the farmer, often associated with working the land and raising livestock in a family setting, has changed considerably. Today, agriculture covers a much more diverse and complex economic reality. From energy production to tourism, the facets of this sector have multiplied. This diversification raises...
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