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1 March 2014 | Soulier Bunch

Dematerialization of meal vouchers distributed to employees

Decree 2014-294 of March 6, 2014 authorizes the dematerialization of meal vouchers and amends the conditions in which such vouchers can be used, depending on whether they are in paper or dematerialized form. Companies are free to keep paper-based vouchers or opt for dematerialized vouchers taking the forms of a smart card or a smartphone […]

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1 March 2014 | Soulier Bunch

Co-ownership charges are not due and payable if the construction of the acquired unit(s) is not completed

The rules governing co-ownership mandatorily apply to any erected building, the ownership of which is divided between several people in the form of units that comprise two components: the private areas and a share in common areas (cf. Article 1 of Law n°65-557 of July 10, 1965 establishing the co-ownership status of erected buildings). As […]

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1 March 2014 | Soulier Bunch

Reduction of the accounting burden imposed on micro-companies and small businesses: the “shock of simplification” continues

They had promised it; they have made it: the Executive Order on the simplification of the accounting requirements imposed on micro-companies and small businesses[1] and its implementing Decree[2] have just been published. For the record, Law n°2014-1 of January 2, 2014 (the “Law”) had empowered the Government to take measures that are a matter of […]

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1 March 2014 | Soulier Bunch

Determination of the competent court in the framework of cross-border disputes within the eu

Regulation 44/2001 known as the “Brussels I Regulation” [1] lays down rules on the jurisdiction and the recognition and enforcement of judgments in civil and commercial matters within EU Member States. It includes provisions to determine the competent court in disputes that fall within its scope of application. The basic principle, set forth in Article […]

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1 February 2014 | Soulier Bunch

Continuation of current contracts in insolvency/bankruptcy proceedings

“Any clause that amends the conditions for the continuation of a current contract by diminishing the rights or increasing the obligations of the debtor merely because the latter has been placed in receivership is prohibited”[1]. Making an extensive interpretation of the principle of continuation of current contracts enshrined in Article L.622-13 of the French Commercial […]

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