News

11/16/16 Profil

Looking for business funding ?

Infogreffe is leveraging its expertise and content to facilitate entrepreneurs' access to the credit market by launching 1procredit1.fr in partnership with Findynamics.

9/28/16 Profil

The 128th National Congress of the Law Clerks of the Registries of the Commercial Courts

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Most of the Law Clerks of the Registries of the Commercial Courts will be attending this national event that will take place at the Palace Beaumont de Pau. Legal updates on the Law Clerk profession will be discussed during the congress.

9/22/16 Infogreffe Profil

Accessing confidential financial statements/documents

Legal entities entitled to access confidential financial statements need to subscribe to Infogreffe to get access to such documents.

10/22/15 Profil

Liberté du cessionnaire dans ses relations commerciales avec le fournisseur du cédant

Selon la Cour de cassation, le cessionnaire n'est pas tenu d'entretenir les relations contractuelles et commerciales du cédant de fonds de commerce.

10/12/15 Profil

Rachat des parts d'un associé défunt par la société : absence de droits d'enregistrements

La Cour de cassation a jugé que les droits d'enregistrements ne sont pas dus en cas de rachat par la société des parts d'un associé défunt.

9/23/15 Profil

Allègement des formalités fiscales d'enregistrement des sociétés

Les actes constitutifs des sociétés n'ont plus systématiquement à être enregistrés auprès de l'administration fiscale.

9/17/15 Profil

Mise en place de « l'indemnité kilométrique vélo »

Des mesures pour inciter les salariés à préférer le vélo comme moyen de transport sont prévues au bénéfice des salariés eux-mêmes et des employeurs.

9/11/15 Profil

L'associé qui se retire d'une SCP peut devoir continuer à participer aux charges sociales

Si cela est convenu entre les associés et proportionnel aux intérêts légitimes de la société, l'associé qui se retire doit continuer à assumer les charges sociales de la SCP.

9/11/15 Profil

La dématérialisation des dépôts des contrats de professionnalisation pour septembre 2016

Le portail internet de l'alternance devra être utilisé pour effectuer le dépôt dématérialisé des contrats d'alternance à partir du premier septembre 2016.

9/9/15 Profil

La dispense optionnelle de publicité des comptes étendue aux petites entreprises

Après les micro-entreprises, les petites entreprises peuvent désormais déclarer que leurs comptes annuels ne seront pas rendus publics.

9/7/15 Profil

Cession d'entreprise : l'obligation d'information des salariés assouplie

La loi Macron permet un allègement de l'obligation d'information des salariés en cas de cession de l'entreprise.

8/25/15 Profil

Dialogue social et emploi : validation de la loi « Rebsamen »

Le Conseil constitutionnel a validé l'ensemble de la loi « Rebsamen » à l'exception de son article 45.

7/29/15 Profil

La nullité de la cession d'une société comme sanction du non-respect de l'obligation d'information des salariés est déclarée inconstitutionnelle.

L'annulation de la cession est une sanction inconstitutionnelle dans le cadre de la méconnaissance de l'obligation d'information des salariés par le cédant.

7/29/15 Profil

Sociétés commerciales : quels critères pour prétendre à la qualité d'entreprise de l'économie sociale et solidaire (ESS) ?

Afin de répondre à la qualification d'entreprise de l'économie sociale et solidaire, les statuts de la société commerciale, sa gouvernance et sa gestion doivent respecter certaines conditions.

7/16/15 Profil

Toutes les modalités de la nouvelle aide à l'embauche d'un premier salarié

Une aide d'un montant de 4 000 € est dorénavant instituée pour l'embauche d'un premier salarié en CDI ou CDD de plus de douze mois.

6/1/15 Profil

Durée statutaire des sociétés : attention à l'arrivée du terme !

Le greffier du Tribunal de commerce inscrit d'office au RCS la dissolution d'une société parvenue au terme prévu par ses statuts, sauf en cas de prorogation en bonne et due forme.

5/29/15 Profil

Pas de déclaration d'imposition anticipée avant que les comptes définitifs du liquidateur ne soient approuvés

Une société qui est placée en liquidation judiciaire n'est tenue ni de clôturer par anticipation l'exercice en cours à la date à laquelle le jugement de liquidation judiciaire est prononcé, ni d'établir à cette date les déclarations fiscales relatives à cet exercice et ce jusqu'à ce que les comptes définitifs du liquidateur ne soient approuvés.

4/28/15 Profil

Nouvelles obligations des employeurs établis hors de France détachant des salariés en France

Le décret d'application de la loi Savary impose de nouvelles obligations aux employeurs de travailleurs détachés en France

4/20/15 Profil

Un associé de SARL peut faire concurrence à sa société !

Selon un récent arrêt de la Cour de cassation, l'associé d'une SARL n'a aucune obligation de non-concurrence vis-à-vis de cette dernière.

4/20/15 Profil

Des simulateurs pour aider les futurs chefs d'entreprise à choisir leur statut !

Le CSOEC a développé deux simulateurs permettant d'accompagner les créateurs d'entreprise dans le choix de leur statut juridique et régime d'imposition.

4/7/15 Profil

The CSOEC launches its on-line idea box: Eureka!

The CSOEC launched its on-line idea bow to centralise proposals and best practices of the profession.

4/2/15 Profil

Publication of the decree facilitating access to generation contracts

The decree modifies four provisions relating to the generation contract for facilitation of access.

4/2/15 Profil

VAT: France cannot apply a reduced rate to digital books

In application of the "VAT" directive, France cannot apply a reduced VAT rate to digital books.

2/23/15 Profil

How to pay VAT instalments under the simplified system?

Important changes as of 1st January for VAT instalments under the simplified plan.

2/23/15 Profil

Self-employed professionals operating as a company: greater ease in leasing your securities.

Self-employed professionals may from now on lease the partnership or company shares which they hold to colleagues outside of their company.

2/23/15 Profil

The government has clarified the framework of part-time work of 24 hours

New ordinance clarifying the new regulatory framework for part-time work

2/18/15 Profil

Compensation of the manager of an SELARL: disposable income under certain conditions.

Compensation of the manager of an SELARL: disposable income as defined by the articles of association or by vote of the partners.

12/15/14 Profil

CCRCS Notice: Does a foreign deputy manager need to present the clerk with a copy of his or her residency permit?

In its notice no. 2014-03, the CCRCS indicates the document that should be presented by a foreign deputy manager of a civil construction and sales firm for entry onto the RCS.

10/20/14 Profil

CCRCS Notice: terms and conditions for opposition to the universal transfer of heritage

The CCRCS has handed down notice of the procedure to be followed to oppose the universal transfer of heritage.

10/20/14 Profil

CCRCS notice: declaration of brand or commercial names on the RCS

According to the CCRCS, the clerk cannot refuse to register a commercial or brand name (aside for special instances). It may restrict people to register these if they use them without having made a declaration.

10/8/14 Profil

Transfer of shares in SARL or SNC: simplification of RCS deposits

Ordinance no. 2014-863 of 31 July 2014 has amended the rules for depositing official documents with the RCS in the event of transferring shares.

7/16/14 Profil

Crime on the legal register: clear increase in cases indicates for several months

The CNGTC has observed, for several months, a clear increase in the amount of observed cases concerning the existence of companies soliciting company directors either in the framework of registration or in the event of initiating bankruptcy proceedings.

6/16/14 Profil

Electronic communication between lawyers and courts: first roll out of RPVA-TC/i-greffes

Electronic communication in legal proceedings, rolled out to proceedings before Commercial Courts, allows new technologies to be adopted in management of instances. The first roll out of RPVA-TC/i-greffes have been undertaken. Discover the Commercial Courts already open

6/12/14 Profil

Winding up and striking off the RCS: prior publication on the JAL allows third parties to claim the loss of the legal personality

The Court of Cassation has indicated that winding up of a company with a single member following a decision of the unique member published the following month in a Legal Publication Journal (JAL) allows third parties to claim the disappearance of the legal personality of the company wound up.

6/4/14 Profil

Notice of the CCRCS: end of legal administration for settlement of liabilities and indications on the RCS

In such instance as judicial liquidation is closed following settlement of liabilities, the clerk at the Commercial Court may not send third parties rulings handed down for bankruptcy proceedings open after 1 January 2006 (article R. 123-154 of the Commercial Code).

6/4/14 Profil

The 2014 Company Guide for RSI is now available

The Independent Company Regime (RSI) has published its 2014 Company Guide.

5/20/14 Profil

Notice of the CCRCS: Limited Company with a sole member who is joint manager and not exempt from the BODACC publication

In notice no. 2013-012, the CCRCS has indicated that the exemption from insertion of a notice on the BODACC is not applicable to the limited company whose sole member, a physical person, is not sole manager.

5/20/14 Profil

False auditors: a twofold increase in fraud in one year

The Order of Chartered Accountants (OEC) in the Paris Ile-de-France region has indicated an increase of close to 100% of presumed cases of illegal chartered accounting practices in Q1 2014 compared to Q1 2013.

5/14/14 Profil

Notice of the CCRCS: the clerk cannot accept a copy of the deed of transfer of company shares, even if a true and certified copy

the CCRCS has indicated "[that] in terms of publicity of the transfer of company shares in an SNC, SARL and civil company, the clerk may not accept a simply copy of a deed of transfer of the company shares certified as true and accurate by the legal representative of the company. The applicant may, if refused by the clerk, refer the matter to a judge responsible for supervision of the RCS. "

5/14/14 Profil

Company transmission days 2013

On 2 and 3 June, all entrepreneurs, transferors or buyers of companies and professionals in transfer (chartered accountants, notary publics) will meet at the Palais des Congrès in Paris for the 4th Company Transmission Day (JTE).

4/16/14 Profil

Additional deadline to request land tax exoneration

Optional and temporary exoneration of the land tax was granted for buildings located in certain territorial areas. The areas concerned are...

4/16/14 Profil

New legal form of a company for liberal professions: Multi-professional SPFPL

Article 31-2 has integrated into law no. 90-1258 of 31 December 1990 pertaining to trading in the form of a company operating a liberal profession, subject to a legislative or regulatory status or of which the title is protected now allows for the establishment of a multi-professional financial holding company for liberal professions (SPFPL).

4/16/14 Profil

Former spouse of employee: possibility of voluntary membership to the pension system for non employees

Pursuant to Article 32 of Law No. 2014-40 of 20 January 2014, spouses of employees may voluntarily join the pension system for non employees when they stop being affiliated to the old age pension insurance system for non employees.

4/14/14 Profil

Obligation to be entered on the RCS so as to receive the status of a commercial lease

In its ruling no. 12-26179 of 22 January 2014, the Civil Chamber at the Court of Cassation reiterated the importance of prior registration on the Trade and Companies Register (RCS) so as to benefit from the status of commercial leases.

4/14/14 Profil

Primary employer formalities: URSSAF 2014 guide

The URSSAF has published its 2014 guide for employer formalities: terms and conditions for declaration and payment of contributions, formalities related to staff recruitment, assistance in completing declarations.

4/14/14 Profil

Notice no. 2013-04 of the CCCFE: filing the declaration of stating to trade as a sole trader.

In ruling no. 2013-04 of 13 December 2013, the CCCFE indicates that the form for declaration to trade as sole trader "P0 Auto-Entrepreneur" may be filed with the centre for commercial formalities by any person other than the sole trader as long as it is signed by the latter.

3/31/14 Profil

Notice of CCRCS: does a partnership need to indicate on the registration certificate the financial year end date?

In its notice no. 2013-017, the CCRCS indicates which partnerships (SNC) should file a deed when changing the financial year end date.

3/31/14 Profil

End of transitory measures for Romanian and Bulgarian citizens since 1 January 2014

Since 1 January 2014, Bulgarian and Romanian citizens are no longer subject to application of transitory measures in force since adhesion of their Member States to the European Union.

3/26/14 Profil

Notice of the CCRCS: Does the legal publication of a Real Estate Firm need to indicate the names and addresses of members?

In ruling no. 2013-018, the CCRCS indicates that announcement of establishment of a real estate firm inserted into a legal publication journal (JAL) should notably include the "full name, and address of members jointly and severally bound by company debts".

3/14/14 Profil

Notice of the CCRCS: Can an Association governed by the law of 1901 be transformed into a commercial entity?

In notice no. 2013-019, the CCRCS indicated that in two particular cases, no legislative provisions allow for transformation of an association governed by the law of 1901 into a commercial entity.

3/7/14 Profil

Notice of the CCRCS: justification in the event of transfer of registered office of an EIRL

In notice no. 2013-025, the coordination committee of the Trade and Companies Register (CCRCS) has outlined the formalities and supporting documents required for sole traders with limited liability (EIRL).

3/7/14 Profil

Transfer of shares in a limited company: obligation to notify members

In ruling no. 12-29.221 of 21 January 2014, the commercial chamber at the Court of Cassation reiterated that the invalidity of transfer of company shares in an SARL should be declared in the event of default of notice of the planned sale to members.

2/27/14 Profil

Notice of the CCRCS: what are the consequences of returning to the Clerk a recorded delivery letter with acknowledgement of receipt?

In notice no. 2013-028, the CCRCS indicates the description for La Poste to be used in the event of return of a recorded delivery letter with acknowledgement of receipt, with the clerk of the Commercial Court indicating on the RCS the suspension of activities.

2/27/14 Profil

Discover the Practical Guide of the creator: APCE edition 2014

The Agency for Company Creation (APCE) outlines, in its annual guide, the tasks of a company founder, from the origin of an idea to the company start up.

2/23/14 Profil

Notice of the CCRCS: entry on the RCS of an EIRL

In notice no. 2013-026, the coordination committee of the Trade and Companies Register (CCRCS) has outlined the formalities and supporting documents required for sole traders with limited liability (EIRL).

2/17/14 Profil

Notice of the CCRCS: hatcheries, incubators.. what references should be declared to the RCS in the event of shared premises?

"Nobody may operate domiciliation activities without the prior approval of the administrative authorities, prior to entry on the trade and companies register" (art. L. 123-11-3 of the Commercial Code).

2/17/14 Profil

SNC: what is the representative power in court of the group of members?

In the case of partnerships (SNC), "all members are managers, notwithstanding any stipulation to the contrary in the articles of association which may appoint one or more managers, whether or not members, or make provision for the appointment by a subsequent deed. " (Art. L. 221-3 of the Commercial Code).

2/4/14 Profil

Notice of the CCRCS: simultaneous filing of deeds in the event of transfer of company shares to several transferees

Notice no. 2013-029 of the Coordination Committee of the Trade and Companies Register (CCRCS) has replaced notice no. 01-35 of 14 June 2001 on formalities being simultaneously undertaken for the transfer of company shares in a single company to several transferees.

1/27/14 Profil

Notice of the CCRCS: Can a simplified joint stock company declare two chairmen?

Notice no. 2013-027 of the Coordination Committee at the Trade and Companies Register (CCRCS) has indicated that for simplified joint stock companies (SAS), joint chairmanship is ruled out.

1/16/14 Profil

Notice by the CCRCS: legal representation power within a simplified joint stock company

Notice no. 2013-023 of the Coordination Committee of the Trade and Companies Register (CCRCS) has indicated that, in the case of simplified joint stock companies (SAS), a managing director, or deputy managing director indicated on the RCS, may certify as true and accurate a copy of a deed or exhibit registered as an annex on said register and that the clerk may accept such a document.

12/16/13 Profil

Entry on the RCS of an SCI: tax neutrality and transfer appreciation

Following a question asked by an MP in the National Assembly, the legislator has indicated, in a response published on the Official Journal of 26 November 2013, changes pertaining to the tax estate of a Civil Real Estate Firm (SCI).

11/29/13 Profil

Transfer of commercial rights: terms and conditions for validity of a clause of non competition towards a member

A non competition clause, towards a member, is frequently accompanied by the transfer of company shares or titles.

10/24/13 Profil

Obligation to nominate an auditor: the thresholds for simplified joint stock companies aligned to those of Limited Liability Companies

In order to improve the competitivity of companies, the government has made provision for streamlining obligations in terms of compulsory nomination of an auditor for simplified joint stock companies.

8/28/13 Profil

Three notices by the CCRCS concerning formalities for declaring the assignment of EIRL wealth

The Coordination Committee of the Trade and Companies Register (CCRCS) has issued three notices at the start of the year for clarifying activities of sole trader with limited liability (EIRL).

7/12/13 Profil

New directive pertaining to annual and consolidated accounts

WIth application of European Directive 2013/34/EU, accounting obligations will now depend on the size of a company.

7/12/13 Profil

DILA Report (2012): a unique digital portal will centralise all legal publications

The Directorate for Legal and Administrative Information (DILA) has indicated, in its 2012 report, opening of a unique digital portal pooling all legal publications concerning French firms.

4/16/13 Profil

Disappearance of the "dual copy" of the INPI

With computerisation of procedures, filing and requests for incorporation on the Trade and Companies Register are simplified.