Executive Departure: Taking memories is human, but keeping corporate archives is a legal fault
This is a subject that concerns nearly every executive, regardless of company size. I have personally witnessed these tensions throughout my career: that critical moment when a departure turns into a standoff over the company’s “memory.” By a ruling on November 26, 2025, the Commercial Chamber of the French Supreme Court (Cour de cassation) confirmed […]
24 million customer contracts exposed, €42 million in fines ; the CNIL’s sanctions Free
On January 8, 2026, the French Data Protection Authority (CNIL), through its restricted committee, issued two separate sanction decisions against Free Mobile and Free, imposing administrative fines of €27 million and €15 million respectively. Beyond the headline figure of €42 million, these decisions deserve closer attention from legal and compliance leaders. The CNIL did not […]
Share Buybacks: The French Council of State Sanctifies the Capital Gains Tax Regime (SERCOM Ruling)
In a landmark decision rendered on October 15, 2025 (No. 495120), the French Council of State (Conseil d’État) definitively clarified the tax treatment of share buybacks followed by cancellation. From now on, the capital gains tax regime applies by right, regardless of the underlying business motives or the methods of financing. 1. Key Takeaways: […]
Why the French Competition Authority has just placed your customer interfaces under close scrutiny
On January 9, 2026, the French Competition Authority put the final piece in a regulatory puzzle it began assembling two years ago. By launching an ex officio opinion procedure, it is now targeting the “last mile” of AI: conversational agents. Behind this initiative, there is neither technological fascination nor a communication stunt. It reflects […]
Business Leaders: an irregular remuneration alone may be sufficient to constitute a management fault
The facts of this case are straightforward, and that is precisely what makes it dangerous. 🔎 Commercial Chamber of the French Supreme Court (Cour de cassation), 5 November 2025 (No. 24-18.359) 🔹 The facts, as strictly established by the decision 1️ A sole shareholder creates an EURL (single-member limited liability company) and acts as its […]
Digital Omnibus on AI : Clarifying the Application of the GDPR to Artificial Intelligence Models
Executive Summary The Digital Omnibus on AI refers to a European initiative aimed at clarifying the application of the GDPR to artificial intelligence systems, particularly foundation models and generative AI.It does not constitute a new standalone regulation, but rather a structured and operational interpretation of existing obligations, in line with the AI Act (Regulation (EU) […]
Settlement agreements: the illusion of legal peace after two years. Why the French Supreme Court has just extended your exposure to risk
Signing a settlement agreement is often perceived as the final act of a dispute.Yet a landmark decision of the Social Chamber of the French Supreme Court, rendered on October 8, 2025, reminds us that legal time does not always align with business time. The key issue?How long a former employee may bring an action seeking […]
Generative AI in 2026: personal adoption is booming, professional caution remains. What if this gap were your strongest legal safeguard?
At the beginning of 2026, one figure deserves the close attention of executives and in-house counsel alike.According to the latest European data, nearly one in three Europeans has already used a generative AI tool. Yet behind this average lies a striking contrast: around 25% of usage is personal, while only about 15% takes place in […]
Contract termination: do limitation of liability clauses really disappear?
Contract termination is often perceived as a clean slate: the contract disappears, and its clauses with it.In practice, this approach is legally inaccurate and potentially costly. The issue of the survival of limitation of liability clauses following contract termination highlights the tension between economic intuition and legal rigor. 🔍 The principle: retroactive termination but […]
When AI Hits the Energy Wall: the New Battlefield of Competition Law
Not long ago, the electricity consumption of artificial intelligence was seen as a technical or environmental issue.Today, it has become a matter of economic law. Why?Because access to energy now determines who can enter, remain in, or be excluded from the AI market. This is precisely the turning point highlighted by the recent study of […]