Recent developments in the assessment of economic losses, by Maurice Nussenbaum, published in *Actes pratiques et ingénierie sociétaire*, a LexisNexis journal, No. 180, November–December 2021.
CONTEXT
In recent years, economic expert assessment has undergone, initially driven by the Court of Cassation, a profound evolution, driven largely by the growing complexity of the issues arising in economic and financial litigation, and particularly in the area of damages arising from anti-competitive practices, where economic analysis plays a decisive role alongside financial and accounting analyses.
This evolution has led to greater standardisation, taking the form of a body of methodological guidelines drawn up under the auspices of the Paris Court of Appeal, which will be outlined in the first part of this document. These guidelines are intended to serve as a guide for economic expert assessments. They are aimed at all those who face ‘difficulties in valuation and the diversity of economic losses’.
This standardisation, which is already having a significant impact on case law and which will be analysed in the second part, is accompanied by increased scrutiny of the reasoning behind judgements by the Court of Cassation, and takes into account the methods employed by the courts in determining the amount of damages.
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