Category: Press

Drawing on their respective areas of expertise, Nathalie Dupuy-Loup, Partner in Industrial risks, Construction & Insurance, and Muriel Guillin-Modaine, Partner in Real Estate and Construction, both contributed to this publication, offering complementary perspectives on key issues shaping the sector.

Their article focuses in particular on the solarisation of outdoor car parks and the regulatory changes recently introduced:
– introduction of a “mix of systems” approach, combining photovoltaic canopies and shading solutions
– clarification of compliance thresholds based on surface areas
– adjustment of implementation timelines and deadlines
– reinforcement of the primacy of national rules over local urban planning constraints

👉 Read the full article (page 52) : https://lnkd.in/eh4HcKFG

Corinne THIERACHE, Partner in the Intellectual Property, Technology & Digital Law, and Personal Data Protection Department, co-authored an article in April 2026 with Aya Lyazidi, a Master’s student in Digital Law at Paris Panthéon-Assas University. The article was published by Press Insight 360 – Croissance Investissement.

The article examines the challenges arising from the rapid development of generative AI, with a particular focus on:

• The reaffirmation by European institutions that copyright law applies to AI systems, regardless of where they are trained.
• The new transparency and traceability obligations imposed on AI model providers regarding the data used for training their models.
• The mechanisms being considered to promote a fairer distribution of value between AI stakeholders and rights holders.

Read the full article: https://croissanceinvestissement.com/la-protection-par-le-droit-dauteur-des-oeuvres-utilisees-a-lere-de-lia-pour-preserver-a-la-fois-le-secteur-creatif-et-le-pluralisme-des-medias/

Stanislas Vailhen, Partner in Tax Law, Litigation and Customs, has published a new article in Profession CGP devoted to the evolution of the contribution-in-kind followed by a sale (Article 150-0 B ter of the French Tax Code) following the Finance Act for 2026.

“Largely unnoticed at the time, an amendment introduced by the Finance Act for 2026 restricts the scope of the contribution-in-kind followed by a sale regime. Article 150-0 B ter of the French Tax Code has been progressively refined both by the legislator and administrative doctrine. Here is an overview.

Over just more than a decade, Article 150-0 B ter has become a cornerstone of contribution-and-sale schemes implemented by individual executives, gradually replacing the tax deferral mechanism under Article 150-0 B, which, since 2012, applies only to contributions of shares by individuals to non-controlled companies.

This provision establishes an automatic deferral of taxation on capital gains arising from the contribution of shares to a company subject to corporate income tax and controlled by the contributor. It allows taxation to be deferred while ensuring close monitoring of subsequent transactions. Although technical in nature, this mechanism is widely used in practice in many wealth structuring operations and business reorganizations.

Originally designed as a tool to combat “cash-out” arrangements lacking genuine economic reinvestment, the regime has gradually been refined by both the legislator and administrative doctrine, particularly with regard to the notion of reinvesting the proceeds from the sale of contributed shares. Its overall structure now relies on a simple principle: the sale by the holding company of the contributed shares, within three years of the contribution, does not necessarily trigger the end of the deferral, provided that the holding company reinvests a substantial portion of the sale proceeds in an eligible economic activity within strictly defined timeframes.”

Read the full article: https://www.professioncgp.com/article/juridique-et-fiscal/entreprises/apport-cession-les-regles-se-sont-durcies.html

At VivaTech 2026, one of Europe’s flagship gatherings for technological innovation, Frédéric Saffroy, Partner in Aerospace & Defence, joined the debate on the strategic challenges shaping the future of deep tech.

Speaking on France 24’s programme “Aux avant-postes”, hosted by Ali Laïdi, he addressed a crucial issue for companies operating at the intersection of defence, cyberdefence and advanced technologies: export control constraints, and in particular the extraterritorial reach of U.S. laws. These rules, he noted, are now central to the legal and strategic decisions facing deep tech companies seeking to scale internationally.

Watch the program here: https://www.france24.com/fr/%C3%A9missions/aux-avant-postes/20260623-souverainet%C3%A9-dans-la-cybers%C3%A9curit%C3%A9-le-tournant-europ%C3%A9en#adday

Based on a conference organized by the Scientific Interest Group Patrimoines Militaires (GIS P2ATS), of which he is a founding member, Frédéric Saffroy’s study examines the regulatory issues involved in the enhancement of military technical heritage (regulations on weapons, public access, and environmental protection) as well as the museographic challenges arising therefrom, with a special focus on the forts of the Séré de Rivières system.

F. Saffroy, “Scenography and Technical Military Heritage: Spectacle at the Expense of History?” [in French], in Nicolas Meynen and Émilie d’Orgeix (eds.), Patrimoines militaires habités. Espaces intérieurs, mobilier et mémoire des lieux (XVIe–XXIe siècle), Toulouse, Presses universitaires du Midi, 2025, 306 pp.

For more information: https://pum.univ-tlse2.fr/produit/patrimoines-militaires-habites/

Nathalie Dupuy-Loup, partner in Insurance, Construction and Industrial Risks department at Alerion Avocats, has authored a piece in Issue No. 10 of The Legal Industry Reviews France on the topic: “Qualification of building for renovation works on industrial equipment.”

The application of the ten-year builders’ guarantee provided for under Article 1792 of the French Civil Code depends primarily on whether the work carried out qualifies as a building. Since the concept of a building is not defined by law, case law has established that this classification may apply not only to new construction but also to renovation work performed on existing structures (…)

To read the full article: France – The Legal Industry

The SREN Law – short for Securing and Regulating the Digital Space – clarifies how local authorities can manage, protect, and enhance their data.

In this article, three key issues stand out:

• A secure framework for the sharing and enhancement of territorial data, in line with the European Data Governance Act (DGA).
• The definition of “sensitive data”, referring to information essential to national security, health, or privacy, which requires reinforced protection standards.
• The recognition of data altruism organizations, opening up new opportunities for cooperation between citizens, businesses, and local authorities around projects serving the public interest.

Beyond the regulatory framework, the SREN Law represents an opportunity for territories to strengthen their digital sovereignty, encourage local innovation, and build a more responsible data economy.

Article analyzed by Schéhérazade Abboub, Partner, and Khadija Kazouz, Associate, within the Public Data, Territorial AI, and Innovative Projects Department at Numérique360.

To read the full article: https://numerique360.banquedesterritoires.fr/gouvernance-socles-technologiques/connaissances/quel-est-limpact-de-la-loi-sren-pour-les-donnees-territoriales/

Article written by Nathalie Dupuy-Loup, Partner in the Insurance, Construction & Industrial Risks Department, in Issue No. 9 of the France Edition of The Legal Industry Review .

In brief : in a decision dated March 17, 2025 (CE, No. 491682), the Conseil d’État recognizes that the holder of a fixed-price public contract may obtain payment for additional works carried out at the written or verbal request of the project owner or project manager, even in the absence of a formal service order and without having to prove that the work was necessary to complete the project in accordance with industry standards. This is a significant development that takes into account the operational realities of construction sites.

Read more in The Legal Industry Reviews – France, Issue No. 9

➡️ France – The Legal Industry

In the February 2025 issue of Air & Cosmos, Frédéric Saffroy presents the new measures related to the defense economy – implemented by the French Military Programming Law 2024-2030 – and their impacts on the various players in the space industry, regardless of their position in the value chain: from components and software to launchers and satellites.

Read the paper by Frédéric Saffroy, partner leading the Aerospace & Defence department at Alerion Avocats, in the Air & Cosmos magazine.

In the latest issue (2-2024 / December 2024) of the French Journal of Aviation and Space Law (RFDAS), the reference legal journal in the field, Frédéric Saffroy presents an in-depth study on the first reform of the French Space Act (known as “LOS” for Loi sur les Opérations Spatiales) undertaken under the auspices of the Ministry of Defence. He discusses the modernization of the LOS (space-based data, satellite constellations, in-orbit services, recovery of launcher stages…), as well as the militarization of space activities confirmed by the French Military Programming Law 2024-2030 (export control of space technologies, requisition of space services and satellites, prioritization of delivery of goods and services…). While New Space highlights the importance of private actors, the State intends to retain control over a strategic domain, particularly during major geopolitical crises.