Pierre Calderan
Attorney
Latest news and insights
from Pierre Calderan
Analysis
20 February 2024
A French dairy group suspected of tax fraud
Since 2018, Lactalis has been suspected of committing tax fraud and laundering the proceeds of such fraud via schemes involving...
Analysis
13 July 2023
AFA and PNF publish a guide to anti-corruption internal investigations
On 14 March 2023, the French Anti-Corruption Agency (“AFA”) and the French National Financial Prosecutor's Office (“PNF”) jointly published a...
Analysis
13 July 2023
Clarification of the ne bis in idem principle under European Union law with regard to...
On 22 March 2023, the criminal division of the French Court of Cassation has issued a ruling by which it...
Analysis
13 July 2023
TotalEnergie and Suez Group’s decisions clarify the companies’ duty of care obligations and the...
The decisions rendered on 28 February 2023 and 1 June 2023 by the Paris Judicial Tribunal, which has exclusive jurisdiction...
Analysis
23 May 2023
The French Minister for Public Accounts announces a plan to fight tax fraud
During a senatorial debate, after the publication by the Finance Commission of a report on the fight against tax fraud,...
Analysis
9 March 2023
Historical sanctions by the Financial Markets Authority
The Financial Markets Authority’s Enforcement Committee imposes record-breaking fines on a British asset management company and two of its executives...
Analysis
24 January 2023
Sanctioning obstructions to AMF investigations: Update from the Constitutional Court in its decision of 28 January 2022
On 28 January 2022, the Constitutional Court ruled that Article L. 621-15, II, f of the Monetary and Financial Code...
Analysis
17 November 2022
The cumulation of criminal and administrative sanctions in tax fraud
The judges of the Court of Cassation recently ruled on the cumulation of criminal and fiscal sanctions in tax fraud...
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...
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 anti-money laundering and terrorist financing regulation
On October 5th, 2022, the annual conference of the AMF Enforcement Committee was held. During this event, members of regulatory...
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...
Analysis
14 July 2022
Homologation of a guilty-plea procedure: no appeal is possible against a decision of denied in...
The criminal division of the Court of Cassation has stated that a judge’s refusal to approve a second sentence proposed...
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...
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,...
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...
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...
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...
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...
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...
