Juridique et Administratif

💰 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.

🚫 Employers cannot terminate a fixed-term contract (CDD) before its 6-month term for financial difficulties, as it's not a valid reason for early termination. Allowed unilateral CDD termination reasons include mutual agreement, serious misconduct, force majeure, employee incapacity, or permanent contract (CDI) hiring. Any other reason is illegitimate. If the employer initiates early termination, they must pay damages equal to the remaining salary (Art. L. 1243-4). Legal interest on damages begins from the judgment date, not the claim date (Cass. Soc., 17 Oct. 1987, n° 86-41.369). Additionally, employees are entitled to end-of-contract indemnity and compensation for paid leave accrued.

La responsabilité de l'hôtelier couvre les véhicules et les biens des clients stationnés dans le parking de l'hôtel jusqu'à 50 fois le prix de la chambre sans nécessité de prouver une faute de l'hôtelier; toutefois, elle devient illimitée si le client prouve une faute de l'hôtelier, comme l'oubli de fermer le parking.

L'article explique les risques et les conséquences liés aux sous-locations illégales sur Airbnb. Il souligne l'importance de connaître les règles avant de se lancer dans la sous-location, faute de quoi les contrevenants pourraient faire face à des conséquences juridiques. [[[POST_SCORE: +2.5]]]