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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.