Juridique et Administratif

🌐 A survey by Ipsos for Le Petit Journal, conducted between April 17-19, 2024, shows 34% of French people under 40 consider expatriation. Paris' first Maison de l’Expatriation, located at 16 rue Louise-Émilie de la Tour d’Auvergne, offers resources for French expatriates and those planning to move abroad until July 18, 2024. Additionally, 29% of French nationals have lived abroad, with 41% of 18-24 year-olds open to moving, primarily seeking a better quality of life (46%), cultural experiences (32%), and higher salaries (27%).

🛈 An hotelier reported a phishing attack on their Booking.com extranet that occurred on July 2. The attacker asked guests with reservations to reconfirm by clicking a link and providing bank details, leading to unauthorized charges. Victims should inform their IT provider, file a police complaint within 72 hours for identity theft on Booking.com, report personal data breaches to CNIL, notify affected individuals, and change their Booking.com passwords. The GHR offers a cybersafety guide for members and support for online fraud victims.

🎵 La SACEM et la SPRE articles: "Retransmission des évènements sportifs" (24/05/2024), "fête de la musique 2024" (17/05/2024), "TOUS EN LIVE 2024" (19/04/2024), "cafés restaurants Tarifs 2024", "hébergements touristiques Tarifs 2024", "animations musicales Tarifs 2024" updated (14/03/2019); "Evolution du rythme de facturation de la SPRE" (06/07/2023); 5% reduction for music ambiance establishments with a contract (21/10/2022); "Nouveau protocole d'accord SACEM" (22/02/2022); "Réduction SACEM pour les cafés ruraux" (14/03/2019).

💸 Conseil d'Etat reverses fiscal niche for seasonal rentals. The French tax administration (Bercy) published a commentary on February 14, ignoring a legislative amendment that restricted tax benefits for furnished tourist rentals. This decision followed a recours by parliamentarians and hotel industry representatives. The original law for 2024 set the tax deduction to 30% up to €15,000. The Conseil's decision will not affect the 2023 revenue declarations but will apply in 2024 unless there is a legislative change.

💰 On July 8, the Conseil d'État ruled against short-term furnished rentals, like Airbnb, and ordered the reduction of their fiscal advantages by aligning their tax scheme with classic unclassified rentals as mandated by the 2024 Finance Law. Previously, furnished classified tourist rentals had a 71% tax deduction for incomes under €188,700 and unclassified furnished rentals a 50% reduction up to €77,700. Now, both are set at 30% with a ceiling of €15,000. This follows a February 14 addition to the Bofip aimed at maintaining Airbnb's tax privileges, which was contested by senators for violating the Finance Law. This decision by the Conseil d'État, taking effect in 2023, is non-retroactive and upholds legal integrity as per the Groupement des hôtelleries et restaurations de France (GHR) and the Association pour un tourisme professionnel (Atop), despite costing public finances an additional €330 million. The article is published by Romy Carrere and Roselyne Douillet.

📖 L'employeur décompte 9 jours de congés payés pour 11 jours de vacances pris en fin juillet. Jours ouvrables : lundi au samedi, hors dimanche ou jour hebdomadaire de repos et jours fériés. Début du décompte : dimanche 21 juillet, jour travaillé, avec exclusion des lundis habituels de repos, aboutissant à 9 jours décomptés. #CongésPayés

🚿 The Document unique d’évaluation des risques professionnels (DUER) is mandatory for all companies from the first employee hire. It requires at least an annual update. The Assurance Maladie – Risques professionnels, INRS, and Branche HCR provide a free online risk assessment tool for sectors including hotels, restaurants, cafes, caterers, and event organizers. The tool generates a tailored DUER after users respond to a risk-focused questionnaire. Benefits include being free, anonymous, simple, interactive, personalized, and a guided risk evaluation process.

🚨 On July 3, 2024, France's Cour de cassation ruled in case no. 22-17.452 that the termination of an employment contract by an employer after the probation period must be deemed dismissal without real and serious cause, regardless of the employer's justification. An employee, hired as a sales director on January 6, 2015, with a six-month probation period, was terminated on July 24, 2015, after the expiry of the probation. Condemning the employer, the Council of Prud'hommes recognized the dismissal as lacking real and serious cause. Subsequent appeals maintained that termination after probation cannot be justified by reasons stated in the termination letter.

💰 TransAtlantis aims to compensate restaurateurs harmed by condemned issuers, planning legal action in Paris's commercial court with a 3-5 year procedure estimate. Registrants on the TransAtlantis platform may receive a fixed, final settlement offer relinquishing further claims in lieu of potential indemnification, considering a 30% TransAtlantis commission. Decision deadline for the pre-litigation settlement offer is July 12.

Organiser des événements dans votre hôtel augmente la visibilité, l'attractivité et offre une expérience client unique, se distinguant de la concurrence. Des idées d'événements variés, comme les soirées à thème, les événements culturels, les festivités annuelles ou des rendez-vous gastronomiques, dynamisent l'établissement et peuvent booster les réservations et les revenus.