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The Court of Cassation confirms the Macron scales of indemnification


The Court of Cassation confirms the Macron scales of indemnification

In a judgment of 11 May 2022, the French Supreme court rules that the Macron scales cannot be set aside by the French courts.

 The executive orders of 22 September 2017, known as the "Macron" orders, introduced a fixed compensation scale for the damage suffered by an employee in the event of dismissal without real and serious cause. This compensation depends on the employee's seniority and remuneration, according to a scale set out in Article L. 1235-3 of the Labour Code.

 This "scale" had given rise to much criticism, as it seemed to contradict the principle of full compensation of the damage suffered by the employee, which is not necessarily a function of the employee's seniority in the company.

 Several employees had invoked the non-conformity of the scales with international standards to challenge these scales and obtain a higher compensation. In this ruling, the French Supreme Court confirms that the Macron scales allow for an "adequate" compensation of the employee within the meaning of article 10 of the ILO (International Labour Organisation) Convention No. 158.

 According to the Court, judges cannot disregard the Macron scales and proceed to an assessment based solely on the circumstances of the case (known as an in concreto assessment) of the damage suffered by the employee. They are bound by the damages set out in the scale.

#labourlaw #dismissal #macronscales




Poste à pourvoir à compter de Septembre 2022

Vous êtes titulaire d’un Master 2 spécialisé en IP/IT, complété d'une double formation (LLM, IEP ou école de commerce).

Vous justifiez d'une expérience significative en cabinet.

Une excellente pratique de la langue anglaise est indispensable.

Capable d'une rédaction rigoureuse, concise et argumentée, vous serez également apprécié(e) pour votre culture juridique de haut niveau, votre pragmatisme et votre enthousiasme à l'idée d’intégrer d’une structure dynamique et entrepreneuriale.

Descriptif du poste

Vous interviendrez sur des dossiers de conseil et de contentieux pour une clientèle institutionnelle de premier plan, sur des problématiques juridiques variées de droit de la propriété intellectuelle (brevets, marques, dessins et modèles, droit d’auteur, droits de la personnalité) et de droit des nouvelles technologies (logiciels, bases de données, données personnelles), en lien avec les autres équipes du cabinet (éthique & compliance, social, osbl).

Vos missions principales :

  • recherches et analyses juridiques approfondies ;
  • rédactions d’actes (mémorandums, contrats, écritures judiciaires) ;
  • préparation des dossiers et suivi des clients ;
  • audiences de plaidoiries.

La rémunération sera en fonction du profil, des compétences et de l’expérience du candidat.

Candidature à envoyer à l’adresse mail suivante : recrutement@guilleminflichy.com

Update of the commercial tax exemption threshold for NPOs


Update of the commercial tax exemption threshold for NPOs

A non-profit organization may carry out ancillary profit-making activities while benefiting from an exemption from commercial taxes (IS, CET, VAT), provided that it does not exceed a certain amount of turnover, the threshold of which is subject to annual indexation.

This threshold has been raised to €73,518 and is assessed as follows :

  • for corporate income tax: for fiscal years ending on or after December 31, 2021;
  • for VAT: for incomes received as of January 1, 2022 or if the turnover in 2021 does not exceed the exemption;
  • for CET: for the year 2022.

Reminders on the mechanism of the exemption:

  • the benefit of the exemption is reserved for organizations whose management is disinterested and whose non-profit activities remain significantly preponderant;
  • the threshold is determined according to the operating revenues received for profit-making activities;
  • the benefit of the exemption is not subordinated to the existence of an accounting and fiscal sectorization of the profit-making activities;
  • when the conditions of the exemption are met, it is impossible for the organization concerned to renounce it.

Reference : BOI-IS-CHAMP-10-50-20-20

#NPO #taxexemption

Clarification of the scope of the criminal liability of the acquiring company


Clarification of the scope of the criminal liability of the acquiring company

By its April 13, 2022 caselaw (Cass. crim., Apr. 13, 2022, n° 21-80.653), the Criminal Division of the Cour de Cassation clarified the regime of the transfer of criminal liability to the absorbing company in the event of a merger-absorption, which had previously been recognized by its caselaw reversal of November 25, 2020 (Cass. crim., Nov. 25, 2020, n° 18-86.955).

If a merger-absorption transaction does not fall within the conditions set by this reversal and allowing such a transfer (merger (i) after November 25, 2020 and (ii) falling within the scope of Directive 78/855/EEC), the criminal liability of the absorbing company for acts committed by the absorbed company may still be retained in case of fraud. 

The judges therefore have to rule on the existence of such fraud, by requesting additional information if necessary.

In this case, the Cour de Cassation has overturned the appeal decision insofar as it dismissed the criminal liability of the absorbing company for receiving stolen company assets on the grounds that the merger had taken place in December 2005, although without having sought any possible fraud.

#courdecassation #criminalliability #merging

Digital Services Act: a provisional agreement was reached by the Council and the European Parliament


Digital Services Act: a provisional agreement was reached by the Council and the European Parliament

Almost a month after the provisional agreement found by the Council and the European Parliament on the Digital Market Act (DMA), they also reached a provisional agreement on April 23, 2022 on the Digital Services Act (DSA),  second flagship piece of this EU legislation which is meant to set the standards for a safe digital environment.

This act, which applies to all online intermediaries providing services across the European Union, mainly aims at tackling the spread of illegal content online and ensuring a better protection of the fundamental rights of their users.

It must now be validated on a technical point of view and formally approved by both institutions.

#DigitalServicesAct #digitalservices #protection

Representative time-off : the procedure for disputing representative time-off has been simplified


Representative time-off : the procedure for disputing representative time-off has been simplified

In the event of refusal to justify the use of delegation hours, the employer may directly submit a request for reimbursement to the employment tribunal.

The use of delegation hours by an employee representative is presumed to be in line with the purpose of his mandate. However, in order to avoid possible abuses, the employer may ask the employee representative for details of the activities carried out during these hours.

  • The first was to obtain the requested justifications,
  • Then, a second one to request the reimbursement of the disputed representative time-off hours.

The Court of Cassation has reversed the case law in a decision date February 16, 2022 where the staff representative had simply sent the delegation vouchers to his employer, without any further details. Such a reply, which does not allow the employer to control the use of representative time-off, must be analyzed as a refusal to reply.

In the event of a refusal to answer, the employer is entitled to demand the reimbursement of the representative time-off, without first having to request by judicial means the indication of the activities for which they had been used.

The procedure for contesting the use of delegation hours is thus simplified.

A judgment to be found in full on the website site of the Court of Cassation.

#labourlaw #employeerepresentatives

French organizations receiving donations: do not forget to file a declaration !


French organizations receiving donations: do not forget to file a declaration !

Recently introduced by the law n°2021-1109 of August 24, 2021 reinforcing the respect of the Republic principles, the declaration of the amount of donations received entitling to tax reduction as well as the number of tax receipts issued during a fiscal year must be carried out this year. 

Which organizations are concerned? What must be declared? Where to fill in the declaration? And on what date? 

Read our practical sheet to find out how this new obligation works.

#NPO #patronage #donation #taxreceipts


EU adopts fifth round of sanctions against Russia


EU adopts fifth round of sanctions against Russia

On April 8, 2022, the European Council decided to impose a fifth package of economic and individual sanctions against Russia an Belarus. The package comprises:

•   A prohibition to purchase, import or transfer coal and other solid fossil fuels into the EU if they originate in Russia or are exported from Russia

•   A prohibition to provide access to EU ports to vessels registered under the flag of Russia

•   A ban on any Russian or Belarusian road transport operators preventing them from transporting goods by road within the EU, including in transit

•   Export bans, targeting jet fuel and other goods ( quantum computers and advanced semiconductors, high-end electronics, software, sensitive machinery and transportation equipment, etc.)

•   Import bans on products such as wood, cement, fertilisers, seafood and liquor

•   Targeted economic measures intended to strengthen existing measures, such as a general EU ban on participation of Russian companies in public procurement in member states, the exclusion of all financial support to Russian public bodies

•   Further listings of individuals (companies whose products or technology have played a role in the invasion, key oligarchs, family members of already sanctioned individuals, etc.)

#sanctions #EU #compliance #assetsfreeze