Publications
Taxation of savings bonds: taxes, levies and capital gains
By Raphaël MORENON18 August 2025There has been a welcome simplification of the taxation of savings bonds, unifying the treatment of interest received, which is now classified as debt income. For savers, this clarification is essential in order to measure the net return on their investment. The system, which has long been complex, has now been harmonised, but it is important to understand the mechanisms to avoid any nasty surprises. For an overview of this financial instrument, see our full guide to savings bonds. Taxation of income from savings bonds: income from debt For individuals resident in France, the interest generated by savings bonds is treated as income from movable capital. Since successive reforms, the default system has been the single flat-rate withholding tax (PFU), but it is still possible to opt for taxation on the progressive scale of income tax. The principle of the progressive income tax...
Training
Models
Files
> 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.
Acquiescence in civil law: definition and fundamental principles
Acquiescence is a legal act by which a party to a lawsuit waives the right to contest his opponent's claims or submits to a court ruling. Far from being a simple posture of submission, it is a strategic move, with often irreversible consequences, that deserves to be understood in all its aspects...The competitive and ancillary activities of the commissaire de justice
The judicial commissioner carries out many more tasks than those for which he is usually known. To gain a better understanding of the wide range of their duties, we need to look back at the creation of this profession, which resulted from the merger of bailiffs and auctioneers. Behind the image of the...Claims for compensation before the JEX: how to obtain damages
When an enforcement procedure goes wrong, the enforcement judge (JEX) can order the offending party to pay compensation for the damage caused. These prerogatives, set out in article L.213-6 of the Code of Judicial Organisation, provide an effective remedy for victims of abusive or damaging enforcement. Wrongful execution: a costly risk A...Dealing with repayment difficulties on home loans
Financial difficulties can strike anyone. An accident, redundancy or divorce can make it impossible to repay a mortgage. Fortunately, the law provides a number of mechanisms to help borrowers in difficulty. These schemes help to avoid spiralling debt and give borrowers a second chance...Risks covered by export credit insurance
International transactions expose companies to particular risks. Between the time goods leave the country and the time payment is received, a number of events can jeopardise the commercial transaction. Political risk or "country risk" Political risk, now commonly referred to as "country risk", is one of the most common types of...Reasonable trial time: a fundamental right that is often overlooked
While awaiting a court decision, time can seem to stretch indefinitely. This feeling is echoed in the famous quotation from La Bruyère: "The duty of judges is to dispense justice; their job is to postpone it". However, the quality of justice is not only measured...The role of the judge in relation to defences - Between option and obligation
When you go to court, a number of obstacles can arise. Defences on the merits, pleas of inadmissibility, procedural objections - in the face of these obstacles, the judge has specific but limited powers. Sometimes he must act on his own initiative. Sometimes he can do nothing. The stakes are crucial for your case. The statement...The effects of defences - From decision to appeal
The raising of a defence can determine the outcome of a trial. Whether it is a defence on the merits, a plea in bar or a procedural objection, its effects vary considerably. The lawyer who masters these effects has a decisive strategic advantage. Let's take a look at the consequences of each plea on the proceedings and beyond. 1....Regularisation of procedural irregularities - Principles and limits
Civil procedure tolerates mistakes, but not all of them. A defective writ of summons, an incorrect statement of appeal, a late legal argument - these are all irregularities that can compromise your chances of winning your case. The question is not theoretical: when can you correct these errors to save your case? When can you...Recent developments in defence law - Focus on the "Magicobus I" decree
The procedural world has undergone a new metamorphosis with the entry into force of Decree no. 2024-673 of 3 July 2024 (known as "Magicobus I"). This text introduces a number of substantial changes to the way in which defences are dealt with, particularly as regards the powers of the Pre-Trial Judge (JME). These changes...
EN 
FR