Latest news and insights
from Pierre Calderan
Analysis
7 November 2022
The implementation of the cumulation of criminal and administrative penalties for tax infringements
While the principle of cumulating criminal and administrative penalties for tax infringement is well entrenched, its implementation is subject to conditions that must be ...
Analysis
18 October 2022
The U.S. Department of Justice announces new guidelines in the fight against corporate crime
Changes announced by the U.S. Department of Justice ("DoJ") in the fight against corporate crime.
Analysis
12 October 2022
Discussions on secrecy in law enforcement proceedings and on AML/FT regulation
On October 5th, 2022, the annual conference of the AMF Enforcement Committee was held. During this event, members of regulatory authorities, magistrates, professors and a...
Analysis
30 August 2022
Strengthening the effectiveness of the French “Blocking Statute”
Highlight on the 18 February 2022 decree and the 7 March 2022 order, which strengthen the competence of the Strategic Information and Economic Security Department (Servic...
Analysis
14 July 2022
Homologation of a guilty-plea procedure: no appeal is possible against a decision of denied in the absence of a misuse o...
The criminal division of the Court of Cassation has stated that a judge’s refusal to approve a second sentence proposed by the Public prosecutor does not constitute a g...
Analysis
14 July 2022
Transfer of criminal liability following a merger or acquisition
In a ruling of April 13, 2022, the Court clarified the nature of the control that must be performed by judges on prosecutions against absorbing companies after its histor...
Analysis
14 July 2022
Lobbying: Declaration obligations of interest representatives in France
Highlight on the disclosure obligations imposed on interest representatives in France, as provided for by Law 2013-907 of October 11, 2013, as amended by Law 2016-1691 of...
Publication
19 April 2022
Corporate criminal liability under French law, a decade of dramatic change
Introduction of the french law in the journal of Japanese Institute of International Business Law about corporate criminal liability in France over a decade of dramatic c...
Event
20 January 2022
Corporate criminal & compliance liability in France
Stéphane de Navacelle and Pierre Calderan discuss about corporate criminal & compliance liability in France over a decade of dramatic change, for the Japanese Institute ...
Analysis
13 January 2022
CumEx files, from tax optimization to tax fraud?
A look back at the revelations of the "CumEx files" and key take aways on these practices of tax optimization by dividend arbitrage that may soon be qualified as tax frau...
Analysis
16 December 2021
Corruption: The White House strategy
On December 6th, the Biden-Harris administration unveiled its strategy to counter corruption, established as a core United States national security interest. On the agend...
Analysis
29 November 2021
The French Anti-corruption Agency’s practical guide to preventing conflicts of interests
On 18 November 2021, the French Anti-Corruption Agency (“AFA” or “the Agency”) published its definitive guidelines to preventing conflicts of interests. These gui...
Analysis
17 November 2021
Ericsson’s violation of the terms of its Deferred Prosecution Agreement concluded with the Department of Justice a...
On 22 October 2021, Ericsson indicated that it received correspondence from the US Department of Justice (DoJ) accusing the group, by failing to disclose certain document...