French law no. 2015-366 of 31 March 2015 amended many provisions of the Code général des collectivités territoriales (CGCT – general code governing local authorities) with the aim of facilitating the exercise of their office by local elected councillors. One of these provisions gives them the benefit of rules applicable to protected employees, subject to certain conditions.

On 23 December 2013 the Conseil d’Etat (the highest administrative court) found in a ruling (“SAS Foncière du Rond-Point”) that a provision recorded in a company’s accounts should, except for certain exceptions, reduce the taxable earnings. Hence, the principle of there being a connection between accounting and taxation was reaffirmed.

The Act of 22 March 2012 on simplification of the law and administrative procedures instituted a simplified electronic system of payroll and social security returns known as the Déclaration Sociale Nominative or DSN, providing for two key stages of implementation in 2013 and 2016. The Social Security Financing Act for 2014, supplemented by a decree […]

The Pinel law of 18 June 2014 changed certain provisions pertaining to commercial leases, increasing protection for the tenant. Indexation of rent Until now, rents governed by commercial leases could be reassessed according to three indices. The most frequently used index was the construction cost index (ICC). The other indices used were the commercial rents […]

Several decrees passed on 9 October 2014 have provided more detail on the application of the law of 20 January 2014, which aims to ensure the future and the fairness of the pension system by setting up a personal account for preventing arduous work, applicable as of 1 January 2015. The context Although there is […]