New case law on merger-absorptions : a revolution with serious consequences

In their recent article published in Juriste d’entreprise Magazine of the AFJE, our partners Kiril Bougartchev and Emmanuel Moyne explain the far-reaching consequences of a new case law on merger-absorptions issued by the Criminal Division of the Court of Cassation, who in November 2020 changed its position on a well-established principle in French criminal law that the acquiring company was not liable for acts committed by the acquired company before the transaction.