You are...
Association | Foundation
Our services for associations and foundations
Company creator
Discover our low-cost pro account + capital deposit package to help you get started.
Micro-entrepreneur
Our offer for micro-entrepreneurs or those without a SIRET number
Self-employed | Small business
Our offer for small businesses, freelancers, artisans and professionals
Company | Startup
Our offer for ambitious companies, SMEs, ETIs and startups
ESC
Our offer for managing operating and social works budgets via a single interface, at controlled cost under control
Syndics
Our offer dedicated to the management of very specific costs incurred by trustees.
Products
Business account
A professional account with far more comprehensive services than a traditional bank
Collection
Cash your customers quickly and easily
Accounting
Anytime provides invoicing software, facilitates your accounting and helps you with administrative formalities.
Financing
Discover a wide range of services to support your growth. Whether you're self-employed or a large company, our solutions are tailored to your needs.
Cash Management
View the banking position of all your activities in real time. Put in place an analytical vision of your flows and give meaning back to your banking operations.
Mastercard business cards
Discover the services and Mastercard cards available to you.
Corporate expense management
Capped Mastercard cards with employee rights management.
Managing association expenses
The dedicated solution for associations to manage their business expenses.
Insurance and legal protection
Insurance is included in cards or packages, and meets the needs of both the self-employed and large companies.
Chartered Accountants
To make your life easier and avoid errors in your declarations, entrust your accounting to chartered accountants.
Expense management
Corporate expense management
Capped Mastercard cards with employee rights management.
Managing association expenses
The dedicated solution for associations to manage their business expenses.
Rates
Rates
Everyday pro account
Company creator
Small associations
Independent
SMEs and Startups
Expense management
Companies
Associations
Login
Contact us
Login
You are...
Association | Foundation
Our services for associations and foundations
Company creator
Discover our low-cost pro account + capital deposit package to help you get started.
Micro-entrepreneur
Our offer for micro-entrepreneurs or those without a SIRET number
Self-employed | Small business
Our offer for small businesses, freelancers, artisans and professionals
Company | Startup
Our offer for ambitious companies, SMEs, ETIs and startups
ESC
Our offer for managing operating and social works budgets via a single interface, at controlled cost under control
Syndics
Our offer dedicated to the management of very specific costs incurred by trustees.
Products
Business account
A professional account with far more comprehensive services than a traditional bank
Collection
Cash your customers quickly and easily
Accounting
Anytime provides invoicing software, facilitates your accounting and helps you with administrative formalities.
Financing
Discover a wide range of services to support your growth. Whether you're self-employed or a large company, our solutions are tailored to your needs.
Cash Management
View the banking position of all your activities in real time. Put in place an analytical vision of your flows and give meaning back to your banking operations.
Mastercard business cards
Discover the services and Mastercard cards available to you.
Corporate expense management
Capped Mastercard cards with employee rights management.
Managing association expenses
The dedicated solution for associations to manage their business expenses.
Insurance and legal protection
Insurance is included in cards or packages, and meets the needs of both the self-employed and large companies.
Chartered Accountants
To make your life easier and avoid errors in your declarations, entrust your accounting to chartered accountants.
Expense management
Corporate expense management
Capped Mastercard cards with employee rights management.
Managing association expenses
The dedicated solution for associations to manage their business expenses.
Rates
Rates
Everyday pro account
Company creator
Small associations
Independent
SMEs and Startups
Expense management
Companies
Associations
Banking and finance news
Home
News
All
Bank watch
News Anytime
Banks
VSE/SME
Professionals
Company founders
Individuals
ACPR
Associations
Life insurance
Autorité des Marchés Financiers
European Central Bank
Banque de France
BTP
CNIL
Credit/Loan
Cryptocurrency
Cybersecurity
Electricity
Companies
Environment
Savings
Bills
French Banking Federation
Fintechs
International Monetary Fund
France Assureurs
Gas
HCSF
Real estate
Independent
Inflation
Taxes
Case law
Mediation
Procedures
Startup/innovation
VAT
Urssaf
2020 Archives
Archives 2019
Archives 2018
Professionals
EURL can opt for corporate income tax in its articles of association
In a ruling handed down on February 5, the French Conseil d'Etat has reiterated the conditions under which EURLs may opt to pay corporate income tax rather than income tax....
VSE/SME
A job seeker does not benefit from the presumption of inexcusable fault on the part of the employer.
The presumption of inexcusable fault cannot be used during a workplace assessment.
Professionals
Unseizability of principal residence: the burden of proof lies with the entrepreneur
A sole trader can oppose the seizure of a property belonging to him, provided he can prove that it is his principal residence.
VSE/SME
Sale of a business: no automatic transfer of receivables to the buyer
In the absence of an express clause to the contrary, the sale of a business does not automatically entail the transfer to the buyer of the seller's obligations, nor of the buyer's...
Professionals
Suspension of payment of claims during a judicial liquidation
When a company is in the process of judicial liquidation, its creditors no longer have the right to claim payment of their debts directly from the company.
VSE/SME
The multiple activities of VSEs when it comes to capital gains tax exemption
A small business can benefit from a capital gains exemption on the sale of an asset, but only under certain conditions. In a recent dispute, the Conseil d'Etat had to intervene...
Professionals
Failure to provide a statement of natural and technological risks does not result in termination of the commercial lease
The fact that a lessor fails to provide a statement of natural and technological risks that is less than 6 months old is not sufficient reason to terminate the lease....
VSE/SME
An Urssaf inspection may be deemed irregular
The Urssaf can have a tax reassessment annulled by a judge if certain procedures are not rigorously respected, as recently happened to a company.
VSE/SME
The right to protection of personal data is not absolute
The right to protection of personal data is not absolute, says the French Supreme Court in a recent ruling. Let's decipher this decision.
Professionals
Wrong VAT rate: what consequences for the craftsman?
Companies are responsible for collecting VAT on behalf of the government. In the event of an error in calculating the rate, it is not possible to claim a supplement from the customer.
VSE/SME
A company is liable if its legal representative commits an offence.
In order for a company to be held criminally liable, the offence must have been committed by its legal representative on behalf of the company.
VSE/SME
Sale of shares: partners, even minority shareholders, are jointly and severally liable to the purchaser
In the event of a sale of shares, all associates are jointly and severally liable to the purchaser.
Professionals
What is the notice period for terminating an established business relationship?
Producers, distributors and service providers who abruptly terminate an established commercial relationship without offering their partners sufficient notice are liable.
VSE/SME
The Conseil d'Etat clarifies the notion of commercial aid deductible from taxable profit
Aid granted to a company by another company is not in principle deductible from its taxable profit, unless it is of a commercial nature.
Professionals
Commercial premises: work prescribed by the authorities is the responsibility of the lessor
A landlord who receives a notice from the authorities requiring him to carry out restoration work on his commercial premises cannot require his tenant to do the work....
SMALL BUSINESSES
Tax authorities have the right to check the existence and amount of tax loss carryforwards from statute-barred years.
The tax authorities have the right to verify the existence and amount of losses carried forward from previous tax years for which the statute of limitations has expired.
VSE/SME
Tax integrated group: the information letter sent to the parent company does not require hierarchical approval
The Conseil d'Etat recently ruled on two obligations incumbent on the tax authorities when a member of a fiscally integrated group is subject to an accounting audit.
VSE/SME
VAT group: opt in before October 31 to benefit from its advantages
Since January 1, a new VAT tax regime has been in force: the VAT group. What does it involve? Which companies are concerned?
SMALL BUSINESSES
A company's inaction may constitute opposition to a tax audit
In a decision handed down on June 9, 2022, the Nancy administrative court of appeal ruled that a company's inaction could lead to opposition to a tax audit, which...
Professionals
Insufficient shareholders' equity: new rules apply
The decree of July 25, 2023 sets out new rules to be applied when a company's shareholders' equity falls below half of its share capital.
Professionals
Omissions on invoices: beware of penalties
In the event of an omission or error on an invoice, the professional incurs a flat-rate tax fine of 15 euros.
Professionals
Canvassing: uninformed customers do not have to pay for services provided
Consumers do not have to pay for services if they have not been informed of their right of withdrawal.
Professionals
Unjustified retention of a partner in an SCP: damages are not tax-deductible
Expenses incurred by a partner in an SCP to retain his shares in the partnership when he has ceased his professional activity cannot be deducted from his...
Professionals
Requalifying a rental contract as a commercial lease: what is the limitation period?
In a recent decision, the French Supreme Court (Cour de cassation) ruled on the starting point of the limitation period for an action to requalify a rental contract as a commercial...
Professionals
Exemption from payroll tax: clarifications from the Conseil d'État
In a recent ruling, the French Conseil d'Etat (the highest administrative court in France) clarifies the conditions required for exemption from payroll tax.
Professionals
When does the warranty against hidden defects apply?
To benefit from the warranty against hidden defects, the buyer must inform the seller of the use he intends to make of the item purchased.
VSE/SME
Damage caused by an equipment rental company on a worksite: who is liable?
The contractual liability of a construction company cannot be engaged when the damage is caused by the company to which it has rented equipment.
VSE/SME
Tax audit: when to contact the departmental contact?
In the event of difficulty during and/or after a tax audit, the taxpayer can contact the auditor's line manager and the departmental contact.
Professionals
Conditions of validity for subletting commercial premises
When a commercial lease has been sublet without the lessor's consent, the lessor cannot sue the subtenant.
Professionals
Door-to-door sales contracts: the burden of proof lies with the seller
In the event of disagreement over the provision of contractual information in the context of an off-premises sale, the professional seller must prove that he has complied with his obligations...
Professionals
Dark stores are warehouses according to the Conseil d'État
In a recent decision, the French Conseil d'Etat has qualified dark stores as warehouses within the meaning of the town planning code and the Paris local town planning scheme.
VSE/SME
Acts or deliberations of a shareholders' meeting contrary to the articles of association of an SAS may be annulled
Extra-statutory deeds that do not comply with SAS bylaws may be annulled.
VSE/SME
In the event of cessation of activity, the collective bargaining agreement does not apply
According to the Conseil d'Etat, a collective bargaining agreement cannot be concluded in a context of economic difficulties for the company, or in other situations listed in the French Employment Code....
VSE/SME
Co-management of a SARL: the individual liability of a co-manager may be engaged
The fact that a SARL is managed by several people does not mean that only one of the managers can be held individually liable.
VSE/SME
The articles of association set the conditions for dismissal of an SAS director
In a recent decision, the French Supreme Court (Cour de cassation) ruled that the terms and conditions for the dismissal of a SAS executive are set out in the company's bylaws.
VSE/SME
Cessation of payments: when should it be declared?
When a company is unable to pay its debts with its available assets, it is in a situation of cessation of payments or bankruptcy.
Professionals
Retailers closed during Covid-19 must pay rent
In a decision handed down on June 30, the French Supreme Court (Cour de cassation) rejected the request of retailers wishing to circumvent their obligation to pay rent due to the...
Banks
Marketing of banking products: the Conseil d'État rules against the FBF
The Conseil d'État recently rejected the FBF's petition, which had been engaged in a legal battle with the ACPR for 4 years.