The transposition Law of November 29, 2023 incorporates most of the proposals of the national interprofessional agreement on value sharing of February 10, 2023.
From December 1, 2023 to December 31, 2023, companies that have already paid a value-sharing bonus (PPV) to their employees in 2023 will be able to pay a second value-sharing bonus under preferential social and tax arrangements.
“If the power of interpreting laws be an evil, obscurity in them must be another, as the former is the consequence of the latter. This evil will be still greater, if the laws be written in a language unknown to the people; who, being ignorant of the consequences of their own actions, become necessarily dependent on a few, who are interpreters of the laws, which, instead of being public and general, are thus rendered private and particular.”
(Beccaria, On Crimes and Punishments).
Since September 1, 2023, a new social regime applies to the mutual termination indemnity.
The mutual termination indemnity is no longer subject to the 20% flat-rate contribution but to a single contribution of 30%.
On April 20, 2023, the European Commission adopted a new merger control simplification package to further simplify its procedures for reviewing mergers.
This package is expected to bring significant benefits for businesses and advisers in terms of preparatory work and related costs.
The new rules will apply as from September 1, 2023.
In a ruling issued on May 11, 2023, the Cour de Cassation (French Supreme Court) held that an employment contract may impose on an employee the obligation to repay part of his/her “welcome bonus” if he/she resigns before the date on which full payment of the bonus is due.
In today’s digital age, transfers of websites, in particular merchant websites, are on the rise.
The question of the legal nature of this type of transfer was of course raised. In this respect, the recognition of the existence of an e-business and, consequently, the application of the formalities relating to the transfer of “classic” businesses to this type of transfer are no longer a matter of debate.
However, some specificities relating to the transfer of e-businesses should be dealt with cautiously, in particular with regard to the items to be transferred and the protection of personal data.
Strategic Lawyering