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...
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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.
Export credits and European law: between prohibition and harmonisation
Export credits are an essential tool in international trade. In the European Union, they are governed by a complex legal framework, between competition law and the common commercial policy. Understanding these rules is crucial for exporting companies and their banks. State aid prohibited in the EU is...Bank round tables in international loans: mechanisms and precautions
The financing of major international projects often exceeds the capacity of a single banking institution. In such cases, it is essential to set up a banking "pool" to spread the risks and raise sufficient capital. The need for banking pools Against a backdrop of international competition...Bank accounts for vulnerable people: protection and legal precautions
In a financial world, access to a bank account is an essential right. This article, while focusing on the general principles governing the opening, operation and essential legal features of bank accounts, concentrates on the special protections available. Minors, protected adults and financially vulnerable people are all entitled to a bank account.Banking ethics rules: specific protection for professionals and local authorities
Banking is not just a matter for individuals. Companies and local authorities, major economic players, also benefit from specific protections in their dealings with financial institutions. A set of ethical rules, complementing the legal framework, aims to balance this relationship and guarantee fair practices...Time limits on actions in civil proceedings: when time becomes the enemy of the litigant
Time limits structure civil litigation. They impose a time frame on litigants and are often a formidable trap for the uninitiated. One day's delay can wipe out years of proceedings. Stoppage of proceedings Definition and conditions Stoppage is a procedural exception that extinguishes proceedings. It sanctions...Formal notice: fundamental principles and legal issues
The formal notice is no joke. This little legal act, dreaded by debtors, plays a major role in our legal arsenal. It marks the transition from an amicable phase to the antechamber of litigation. Before considering legal proceedings, it is a decisive step in settling the dispute or in...European monetary policy: key pillars and mechanisms
The workings of European monetary policy are sometimes obscure to the uninitiated. Yet this mechanism influences our economies on a daily basis. This article deciphers the objectives and instruments that define this major Community policy. 1 Main objectives of the ESCB Price stability as an absolute priority The primary mission of the...Understanding restraining orders: definition and legal framework
Stuck with a service provider who doesn't deliver the promised service? A craftsman who delays carrying out work paid for in advance? The injonction de faire is a little-known but potentially effective legal weapon. Definition of an injunction to compel performance An injunction to compel performance is a specific legal procedure used to obtain the performance of a...When the State defends its contentious decisions: hospitalisation, vehicles and civil status
In the darkness of a psychiatric hospital room, a man awaits the decision of the liberty judge, a situation that raises questions about the responsibility of the State and its magistrates. At the same time, a family is seeking compensation for an accident caused by a government vehicle. Elsewhere, a person is contesting...The powers of the JEX with regard to enforceable titles
You won your case. The judgment is in your favour. Now comes the crucial stage: enforcement. But your debtor is contesting. What can the enforcement judge do? The judge's powers are extensive but strictly regulated by law. Examination of difficulties relating to enforceable titles The JEX...
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