The current health crisis has disrupted practices, forcing the limitation of physical meetings.
From the very first confinement, the practice of electronic signatures has increased.
During this exceptional period, the tax authorities showed flexibility, accepting the registration of legal acts signed electronically.
However, from the summer onwards, some departments of the tax administration again refused to register such acts, some accepting only electronically signed legal acts.
Finally, Article 157 of the 2021 Finance Act finally generalises the registration of electronically signed legal documents by amending Article 658 of the General Tax Code (CGI) relating to registration formalities.
Since 1 January 2021, companies have been able to register electronically signed private deeds with the competent registration services, with the exception of unilateral promises of sale mentioned in Article 1589-2 of the Civil Code.
Company law, business creation and transfer of business
Arst Avocats advises its clients in the following matters:
- in the creation of companies;
- at all stages of a company’s life, from its incorporation to its dissolution, for the realization of the simplest to the most complex operations (split, merger, listing on a stock market, et seq.);
- in the context of the acquisition or disposal of a company, whatever its form (transfer of business or corporate rights assignment) as well as operations that precede or follow it;
- in the implementation of agreements organizing relations between the company’s shareholders (shareholders’ agreement, employee shareholding schemes).
Lawyer at the Paris Bar. Admitted to the Paris Bar since 1999. Holder of a Master’s degree (D.E.A.) in Contract Law from the Jean Monnet University of Law (Paris XI).
Corporate Legal Consultant
Holder of a postgraduate degree in Company Law from ENADEP.