CASE COMMENT : DISTRIBUTION - SALES AGENT - END-OF-CONTRACT INDEMNITY - TAXATION

Sales agent - Taxation of the end-of-contract indemnity: The Court of Cassation holds that the taxation of the end-of-contract indemnity due to a sales agent must not be taken into consideration in its evaluation (Festina)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Court of Cassation, Commercial Chamber, 15 September 2009, Appeal No 08-16.696, Sté Festina France v M. Baise-Cea Facts A commercial agent whose contract had been terminated had summoned his principal to pay the compensatory indemnity. Considering that the compensation for the damage suffered by the staff member had to be "full", the Court of Appeal had awarded him, inter alia, a reemployment allowance "to compensate for the tax

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  • University of Montpellier

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Didier Ferrier, Sales agent - Taxation of the end-of-contract indemnity: The Court of Cassation holds that the taxation of the end-of-contract indemnity due to a sales agent must not be taken into consideration in its evaluation (Festina), 15 September 2009, Concurrences N° 4-2009, Art. N° 29983, www.concurrences.com

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