Intellectual property

Une nouvelle taxe contre l’« evergreening » pharmaceutique : l’article L.138-10-1 du Code de la sécurité sociale

Par Maître François Pochart et Maître Océane de La Verteville, cabinet August Debouzy Une nouvelle taxe s'est glissée dans la loi de financement de la sécurité sociale pour 2026 (Loi n° 2025-1403 du 30 décembre 2025 de financement de la sécurité sociale pour 2026), plus précisément dans son article 29 qui crée l’article L. 138-10-1 du Code de la sécurité sociale (L. 138-10-1 du Code de la sécurité sociale) reproduit ci-dessous. Ce nouvel article institue, à la charge des entreprises pharmaceutiques, une taxe de 3 % (portée à 5 % en cas de récidive) sur le chiffre d'affaires réalisé sur...
Intellectual property

A New Tax to Combat Pharmaceutical “Evergreening”: Article L.138-10-1 of the Social Security Code

By François Pochart, Partner, and Océane de La Verteville, Counsel, of the August Debouzy law firm A new tax was included in the French Social Security Financing Act for 2026 (Act No. 2025-1403 of December 30, 2025, on Social Security Funding for 2026), specifically in Article 29, which creates Article L. 138-10-1 of the French Social Security Code (Article L. 138-10-1 of the Social Security Code) as reproduced below. This new article imposes on pharmaceutical companies a 3% tax (increased to 5% in the event of a repeated offense) on the revenue generated from a pharmaceutical product when the commercial...
Industrial property,Intellectual property,Legislation,Patents

European Parliament Adopts Proposals for Unitary SPC and SPC Reform: A New Era for the Protection of Medicinal Products

[Welcome Aboard] Blip! SPC: Uniting the SPC Community It has been a few years since the SPC community had its own place on the internet, dedicated entirely to its guilty pleasure. Well, rejoice SPC addicts! We have the pleasure of introducing Blip! SPC, which we hope will help satisfy that craving. Blip! SPC is part of the Blip! intellectual property blog offered by the International Centre for Intellectual Property Studies (CEIPI) at the University of Strasbourg. The blog is intended to be a forum open to all SPC specialists to share their thoughts on national and EU jurisprudence, legislation and,...