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Our services offering has adapted to this evolution and now consists in four "all in one" practice groups.

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Our latest news

Dismissal of an employee for moral harassment: no serious misconduct if the employee’s practices were known and tolerated by the management

20/09/2022

Dismissal of an employee for moral harassment: no serious misconduct if the employee’s practices were known and tolerated by the management

An employee, a manager, had been dismissed for serious misconduct due to moral harassment committed against one of the employees of his team.

On July 12, 2022, the Court of Cassation confirmed a decision of the Court of Appeal considering this dismissal unfounded.

Such a decision may astonish since a dismissal due to moral harassment is in principle justified.

The key takeaway of this decision is that the Court of Cassation was sensitive to the fact that:

  • The employer was aware of the harassment committed by the manager and failed to condemn it
  • Yet worse, the manager had acted in conjunction with his superior and the company's human resources department.

Therefore, the employer was subsequently ill-founded to dismiss the employee on the grounds of moral harassment.

This decision calls for particular vigilance regarding the management of an employee accused of moral harassment and stresses the importance of resorting to sanctions as soon as aware of the facts.

The Court of Cassation’s judgment can be accessed here.

 

STAGE ÉLÈVE-AVOCAT / DROIT SOCIAL

30/08/2022

STAGE ÉLÈVE-AVOCAT / DROIT SOCIAL

Présentation de l'entreprise

Guillemin Flichy fournit aux entreprises une prestation juridique à forte valeur ajoutée sur tous leurs projets d’investissements et d’innovation, leurs dispositifs de compliance, ainsi que dans le cadre de leurs contentieux.

Profil recherché

Vous êtes élève avocat et/ou titulaire d’un Master 2 spécialisé en droit social, idéalement complété d'une double formation (LLM, IEP ou école de commerce). 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'effectuer un stage au sein 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, en lien avec les autres équipes du cabinet (IP/IT, commercial, public et pénal).

Candidature à envoyer soit à l'adresse recrutement@guilleminflichy.com, soit directement sur notre site internet

The right to an economic warning is reserved to the Social and Economic Committee representing the employees at company level

21/06/2022

The right to an economic warning is reserved to the Social and Economic Committee representing the employees at company level

When the SEC is aware of facts that are likely to have a worrying effect on the economic situation of the company, it can ask the employer to provide explanations. This right, provided for in Article L. 2312-63 of the French Labor Code, is known as the "economic warning right".

Under French law, when a company has several establishments, each one can have its separate SEC. All the establishments’ SECs are then represented in a Central SEC.

The principle is that an Establishment SEC has the same prerogatives as the “regular” SEC within the limits of the powers of the head of the establishment.

By a decision of June 15th 2022, the French Supreme Court confirmed its case law according to which an Establishment SEC cannot proceed to an economic warning, including in a context where :

  • The Central SEC had not implemented its economic warning right;
  • The contemplated economic operation was the closure of the establishment.

In other words, since the right of economic warning concerns the company’s economic situation, the Central Works Council - acting at company level - is the sole competent body to implement this right.

The judgment can be found in full on the Cour de Cassation website.

#frenchsupremecourt #economicwarningright #SEC

Russia's war on Ukraine: EU adopts sixth package of sanctions against Russia and Belarus

08/06/2022

Russia's war on Ukraine: EU adopts sixth package of sanctions against Russia and Belarus

The European Union has adopted, on June 3rd, 2022, its sixth package of restrictive measures against Russia and Belarus. The latter contains the following elements:

  • A complete import ban on an all Russian seaborne crude oil and petroleum products;
  • After a wind down period of 6 months, a prohibition for EU operators from insuring and financing the transport, in particular through maritime routes, of Russian oil to third countries;
  • A removal of three new Russian banks from the SWIFT system (including the country’s biggest one Sberbank);
  • A broadcasting suspension for three Russian State outlets;
  • The prohibition of the provision of certain business-relevant services – directly or indirectly – such as accounting, tax or business and management consulting services, and public relations services to the Russian government, as well as to Russian entities;
  • New restrictions regarding the export of chemicals that could be used in the process of manufacture of chemical weapons.

More information on the sixth package of sanctions : https://media-exp2.licdn.com/dms/document/C4E1FAQHVDmC8F-snww/feedshare-document-pdf-analyzed/0/1654434543608?e=1655337600&v=beta&t=YyBbHFmhT4rOXzsqU-Pwawzkcg5RdmD_CLmshzAnofY

#compliance #exportcontrol #sanctions #EU #Russia 

The Court of Cassation confirms the Macron scales of indemnification

24/05/2022

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

COLLABORATEUR(TRICE) IP/IT

17/05/2022

COLLABORATEUR(TRICE) IP/IT

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

13/05/2022

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

03/05/2022

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