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Pierre Belhache's articles

VSE/SME SAS: shareholders' decisions must be taken by a majority of votes At the end of 2024, the French Supreme Court clarified the rules for SASs concerning the number of votes required to validate a decision at an Extraordinary General Meeting (EGM),...
Professionals Business formalities: what to do if the one-stop shop malfunctions Created to simplify formalities for company directors, the one-stop shop has been plagued by problems since its launch. What recourse is available?
VSE/SME CVAE: what to expect in 2025? The tax rate and the rate of the CVAE additional tax will change in 2025.
SMALL BUSINESSES Inflation: how are companies adapting? According to INSEE, inflation is set to rise to +4.9% in 2023, after +5.2% in 2022 and +1.6% in 2021, an increase that is weighing on business activity.
VSE/SME France Travail Pro: a new service to speed up recruitment for VSEs and SMEs VSEs and SMEs can use France Travail Pro to get personalized help when they want to speed up their recruitment.
Professionals Mandatory electronic invoicing: what's changing on September 1, 2026 From September 1, 2026, French companies subject to VAT will have to switch to electronic invoicing and use a certified platform.
Professionals Take part in DuoDay 2024: register now! The 7th edition of DuoDay 2024 will take place on November 21. Employers can register now.
Professionals Individual entrepreneur: protection of the main residence continues after cessation of activity The Court of Cassation recently ruled on the subject of the exemption from seizure of the main residence following the cessation of activity of an individual entrepreneur.
SMALL BUSINESSES Cybermois: an event to raise awareness of cybersecurity In 2024, Cybermois returns with a host of cybersecurity activities and resources.
Professionals Electronic invoicing: the list of registered dematerialization platform partners Electronic invoicing is becoming more widespread, with the DGFiP registering partner dematerialization platforms (PDPs).
Professionals Moral harassment: the CSE must justify personal injury in order to take legal action The French Supreme Court (Cour de cassation) has just reiterated that in order to bring a civil action, the CSE must justify a personal injury.
VSE/SME Data protection: Publication of an RGPD guide for VSEs/SMEs The European Data Protection Committee (EDPS) recently published an RGPD guide specifically designed for VSEs/SMEs.
VSE/SME CSE: employees must have access to benefits as soon as they join the company The social and economic committee (CSE) can no longer restrict access to social and cultural activities to employees with a certain length of service.
VSE/SME Micro-entrepreneurs: still a few days to opt for the flat-rate payment at source Are you a micro-entrepreneur? You have until September 30 to opt for the lump-sum payment at source.
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.