Article 157 of the 2021 Finance Law adopted by parliament on December 15, 2020
The current health crisis has disrupted practices, forcing a limitation of physical meetings.
From the first lockdown onwards, the use of electronic signatures increased.
During this exceptional period, the tax authorities showed flexibility, accepting the registration of legal documents signed electronically.
However, from the summer onwards, some tax administration departments again refused to register such documents, some only accepting electronically signed lawyer's documents.
Article 157 of the 2021 Finance Law finally generalizes the registration of electronically signed legal acts, by amending Article658 of the General Tax Code (CGI) relating to registration formalities.
Since January 1, 2021, companies can register private deeds signed electronically with the competent registration services, with the exception of unilateral promises of sale mentioned inArticle 1589-2 of the Civil Code.
Laurence Kouassi
author
lawyer
Does approving an electronic invoice constitute an acknowledgment of debt?
With the widespread adoption of electronic invoicing, companies will no longer simply receive and process digital invoices; they will also assign them different statuses throughout their lifecycle. Among these is...
Private labeling: a legal structure designed to build trust
French law does not recognize "private labeling" as an independent legal category. However, it does allow companies, associations, federations, and professional organizations to develop systems designed to distinguish products, services, etc.
Electronic invoicing: what the reform changes to companies' contractual practices
The widespread adoption of electronic invoicing, stemming from Article 26 of the amending finance law for 2022, will come into effect on September 1, 2026. This reform primarily pursues a fiscal objective: combating VAT fraud, pre-filling...
Private labeling: a legal structure designed to build trust
French law does not recognize "private labeling" as an independent legal category. However, it does allow companies, associations, federations, and professional organizations to develop systems designed to distinguish products, services, etc.
Repetition of old-age benefits obtained through fraud
Court of Cassation, Plenary Assembly, May 17...
Two-year statute of limitations: the Court of Cassation finally sets limits in favor of insurers
Insurers' obligation to inform the parties of the causes of interruption of the two-year limitation period does not require mentioning the entirety of Article 2243 of the Civil Code, according to which the interruption does not occur when the claimant withdraws, leaves...
