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1 April 2014

The suspension of voting rights in listed companies is not unconstitutional

Following an application for a preliminary ruling on the issue of constitutionality filed in December 2013, the French Constitutional Council has recently ruled (Decision n° 2013-369 QPC of February 28, 2014) that the automatic suspension of voting rights provided for under Article L. 233-14 §1 and §2 of the French Commercial Code (“FCC”) in case […]

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1 March 2014

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

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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