Liability of the lawyer who drafted company deeds tending to the issue of autonomous share subscription warrants, instead of share subscription options to the benefit of a manager, where the lawyer recalled the capital holding required to benefit from the tax advantages attached to Special Plan for Business Ownership Warrants (BSPCE) but failed to ensure that this condition was verified; the resulting loss is the difference in tax and social security contributions applicable to the share subscription options and the bonus shares finally granted, the value of which, however, has not been justified by the applicants beyond the face value of the shares.

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