Intragroup restructuring payments: when an indemnity becomes an intangible asset

When I was an in-house counsel, I saw the same scenario play out over and over again:a CFO convinced an intragroup indemnity would be treated as an immediately deductible expense,then a tax audit arrived…and suddenly the administration requalified it as an intangible asset to be capitalized. The consequence? Cash-flow shock, accounting restatements, and a long […]

Transfer of Partnership Shares & Succession: A frequent question… often misunderstood

In many family-owned structures (real estate partnerships, small holding companies, family investment entities), the same question comes up again and again: 👉 If I transfer my shares to one of my children and then pass away years later… can the other heirs challenge the transfer because it was never published? This is precisely what is […]

Newsletter or Spamming? The CJEU Redraws the Line and Companies Need to Pay Attention.

If you thought an “informational” newsletter fell outside the scope of direct marketing…❗The CJEU has just clarified that it doesn’t (Case C-654/23, 13 Nov. 2025). And this ruling significantly reshapes how freemium models, online media, and SaaS platforms can contact their users. 🔍 1. The Inteligo Case: A Free Account… but Still Direct Marketing In […]

Digital Omnibus: Is the EU Moving Toward a More Flexible GDPR?

On 19 November 2025, the European Commission presented the Digital Omnibus, a draft regulation intended to adjust and modernize several mechanisms of the General Data Protection Regulation (GDPR), adopted in 2016.Its stated goal: simplify, clarify, and adapt the legal framework to today’s digital ecosystem, particularly to artificial intelligence (AI).Below is a summary of the proposed […]

Selling an Unprofitable Subsidiary: How Far Does the Parent Company’s Liability Go?

Executives facing the sale of a struggling subsidiary know this concern all too well:👉 What happens if the buyer fails?👉 Could I be blamed for selling too quickly or to someone who lacked the capacity to turn the business around? These questions arise frequently in corporate groups large or small when a divestment becomes inevitable.And […]

Amazon vs. Perplexity: Have AI agents just crossed the e-commerce red line?

I mentioned it in a previous post 👉 https://exadvize.com/ai-in-e-commerce-when-it-chooses-for-us-who-bears-the-responsibility/ We explored a growing question: when AI makes choices for us… who carries the legal responsibility? Since then, a first major clash has erupted, between Amazon and Perplexity, over its autonomous agent Comet. 🛒 Amazon sounds the alarm ➡️ Amazon sent a formal cease and desist […]

Loss of Chance & Success Fees: The French Supreme Court Sets the Record Straight

When I was practicing as in-house counsel, the issue of “loss of chance” was constantly surfacing : whether a missed bid, a terminated contract, or a lost commercial opportunity. Arguing the correct qualification (certain damage vs. loss of chance) was often crucial for determining the compensation. On September 11, 2025 (No. 23-21.882), the Third Civil Chamber […]