Week of 27 July to 2 August 2026
I. Legislation
Mandatory E-Invoicing Rolled Out Nationwide
Decree No. 2026-677 and the order of 27 July 2026, published in the Official Journal of 28 July 2026, finalize the regulatory framework for the e-invoicing reform between VAT-liable businesses. They update the regulatory section of the General Tax Code to align it with the current state of the reform: the concept of \u201cpartner dematerialization platform\u201d (PDP) is replaced in the texts by that of \u201capproved platform\u201d, and the Public Invoicing Portal (PPF) is refocused on its role as a central directory (Article 289 bis of the General Tax Code) made available to approved platforms.
Following the launch of the national pilot in February 2026, the first concrete deadline for all businesses falls on 1 September 2026 (mandatory receipt of e-invoices).
Foreign Investment Screening in France (IEF)
Decree No. 2026-718 and the order of 30 July 2026, published in the Official Journal of 2 August 2026, close a grey area in the foreign investment screening (IEF) mechanism by explicitly bringing within its scope French companies listed exclusively abroad (London, Toronto, Tokyo, etc.): a non-EU investor crossing the 10% voting-rights threshold in such a company is now subject to screening, as is already the case for companies listed in France. The change takes effect on the 11th business day following publication (mid-August 2026); transactions carried out within the ten business days following publication are not affected.
This Week\u2019s Official Journal
The other texts published (Official Journal Nos. 0174 to 0179, 28 July-2 August) are individual or sector-specific in nature, with no direct bearing on general business law (private security, public health, agriculture).
II. Case Law
No Cour de cassation decision published in the Bulletin is dated precisely within the week of 27 July to 2 August 2026: litigation activity slows as the summer recess approaches. This week\u2019s developments instead concern merger control and European competition litigation:
- Competition Authority \u2014 several merger clearance decisions were issued in late July, notably in the retail/mass consumption sector (27 July), as well as in banking and insurance (17 and 20 July) and agri-food (17 and 21 July). No financial penalty decision was published this week; the last notable sanctions date back to mid-July (press/media sector).
- CJEU, Google/Alphabet (Android), 2 July 2026 \u2014 a useful reminder: the Court definitively dismissed Google\u2019s appeal and upheld in full the \u20ac4.125 billion fine for abuse of a dominant position, of which \u20ac1.52 billion was imposed on Alphabet as parent company. The decision, issued before this week but still widely discussed, consolidates the evidentiary standard for abuse of dominance in digital ecosystems and has become final, Google having exhausted all further avenues of appeal.
Also worth recalling, for reference, three decisions of the Commercial Chamber from previous weeks (24 June and 1 July 2026) that continue to generate legal commentary this week: on the interplay between the standard road-transport contract and abrupt termination of commercial relations (No. 24-19.356), on judicial review of contractual force majeure despite a contractually agreed definition clause (No. 24-21.626), and on a supplier\u2019s liability for its subsidiaries\u2019 failure to honor an exclusivity arrangement (No. 24-22.385, CIS bio/Radmed).
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