Articles scientifiques

A Comparative Study of French and U.S. Public Company governance: French Law That Coult Improve the Integrity of U.S. Financial Reporting

B. Fisher, F. LENGLART

New England Journal of International and Comparative Law

printemps 2007, vol. 13, n°2

Départements : Droit et fiscalité

Company-Related Offences in French Legislation


Journal of Business Law

janvier 2007, pp.1-15

Départements : Droit et fiscalité, GREGHEC (CNRS)

In France as in many legislations, company managers run the risk of certain sanctions under criminal law. In France, some offences concern the misappropriation of company property for the personal benefit of managers: for instance, the offences of misuse of company property, or misuse of credit, where the magistrate must determine whether or not the actions giving rise to the prosecution were undertaken in the interests of the company. It is difficult to prove that property has been used contrary to the company's interest when the case involves a group of companies, particularly when financial assistance has been provided by one group company to another.Another group of offences concerns control over companies. There are many cases of offences involving information reported to partners or managers. Failures to draw up certain required documents, and incorrect allocations of entries, confer on company accounts a role in exposing offences

Enjeux juridiques et judiciaires du documentaire audiovisuel


Recueil Dalloz

2007, vol. Etudes et commentaires, Point de vue, pp.1975-1977

Départements : Droit et fiscalité

L'Autorité européenne de sécurité des aliments souffle ses cinq premières bougies - Un bilan d'activité


Revue du Droit de l'Union Européenne

2007, n°3, pp.585-632

Départements : Droit et fiscalité, GREGHEC (CNRS)

Le droit de la concurrence communautaire, entre sécurité juridique et équité : l'exemple des prix prédateurs


La Gazette du Palais

8-10 juillet 2007, n°189-191, pp.32-37

Départements : Droit et fiscalité