You are...
By structure type
Company creator
Company
Self-employed / Craftsmen
Association
Medical-social establishment
Services
Our tools and services
Better than a bank, a pro account
Mastercard business cards
Payment terminal
offered
Accounting
Insurance and legal protection
Rates
Pro account rates
Pricing Management solution
and secure spending
Resources
Blog
Webinars
Customer testimonials
FAQ
Request a demo
Login
Contact us
Login
You are...
By structure type
Company creator
Company
Self-employed / Craftsmen
Association
Medical-social establishment
Services
Our tools and services
Better than a bank, a pro account
Mastercard business cards
Payment terminal
offered
Accounting
Insurance and legal protection
Rates
Pro account rates
Rates Expense management and security solution
Resources
Blog
Webinars
Customer testimonials
FAQ
Request a demo
Pierre Belhache's articles
Home
Pierre Belhache's articles
VSE/SME
Can an SCI building be made available to a partner free of charge?
Can a manager dispose of an SCI building free of charge? The French Supreme Court recently answered this question.
Professionals
France Ruralités Revitalisation zoning takes effect
The new France Ruralités Revitalisation (FFR) zoning, replacing the Zones de Revitalisation Rurale (ZRR), came into force on July 1.
Professionals
The seller's safety obligation includes the loading of the product sold
In a ruling handed down on June 19, the French Supreme Court (Cour de cassation) reminds us that the seller is subject to a safety obligation which takes into account the conditions of transport...
Professionals
Shopkeeper: close proximity to a competitor may constitute moral prejudice
In a ruling handed down on June 5, the French Supreme Court (Cour de cassation) states that the close proximity of a direct competitor's premises can cause prejudice to a retailer.
VSE/SME
Clarification of the "Jeune entreprise de croissance" status
The French Finance Act for 2024 introduced a new category of company called "Jeune entreprise de croissance", a status that allows companies to claim advantages...
Professionals
Access to the register of beneficial owners: new conditions from July 31, 2024
Currently public, information on beneficial owners will soon be restricted in order to protect privacy and ensure the transparency of economic life.
Professionals
Construction site stoppages: heatwaves are now taken into account in compensation for bad weather
Workers will now be entitled to compensation if the site on which they are working has to be suspended due to a heatwave.
Professionals
SAS: excluded partners have voting rights
The Articles of Association of a SAS may not deprive a partner whose exclusion is being considered of his voting rights.
Professionals
Company buyout: tax allowance increased to €500,000
The Finance Act for 2024 raises the amount of the allowance for business buyouts from €300,000 to €500,000.
Professionals
Auto-entrepreneur: social security contributions to rise on July 1, 2024
From July 1, 2024, some auto-entrepreneurs will see their social security contributions increase.
VSE/SME
Unfitness for work: the statute of limitations does not apply to employers' breaches of their safety obligations.
The statute of limitations on an employer's breach of its safety obligation does not prevent an employee from challenging his dismissal for unfitness for work.
Professionals
Non-renewed lease: a tenant awaiting eviction compensation may remain on the premises
In a ruling handed down on May 16, 2024, the French Supreme Court (Cour de cassation) states that a tenant who has not received his eviction indemnity may remain on the premises after...
Professionals
CVAE and CFE 2024: payment of 1st instalment by mid-June at the latest
The first installments of the CVAE and CFE are due in June. They correspond to 50% of the contribution due in 2023.
Professionals
JOPTIMIZ: the platform that optimizes your travel during the 2024 Olympic Games
JOPTIMIZ was created to facilitate the supply of shops and all essential services during the Olympic and Paralympic Games.
Professionals
Olympic Games 2024: Parisian shops open every Sunday
Businesses in certain sectors will be open on Sundays during the Olympic Games.
VSE/SME
Late payment: penalties and statutory interest cannot be combined
In a ruling handed down on April 24, 2024, the French Supreme Court (Cour de cassation) ruled that late payment penalties and statutory interest cannot be combined.
Professionals
BIC taxation: options that can be exercised in May or June
The tax authorities have issued a reminder of the options available in May and June to companies taxed in the industrial and commercial profits (BIC) category.
Professionals
Conditions for access to sole trader status clarified
The Immigration Act of January 26, 2024 specifies the conditions for foreign nationals to qualify as sole proprietors.
Professionals
CNIL: Personal data security guide 2024 now available online
When processing personal data, data controllers must implement the necessary measures to guarantee data security.
VSE/SME
SensCyber: a program to help your SMB protect itself against cyber attacks
Cybermalveillance.gouv.fr has launched SensCyber, a new service designed to raise awareness of cybersecurity among SMEs.