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Tax Policy Management
Tax Policy Management
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Growth Management
Growth Management
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Tax audit and litigation
Tax audit and litigation
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Definition of a strategic and secure transfer pricing structure
Definition of a strategic and secure transfer pricing structure
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Assistance in the development of international activities and operational reorganisations – “Business restructuring”
Assistance in the development of international activities and operational reorganisations – “Business restructuring”
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Defense of practices and assistance in the context of tax audits and their follow-up from a litigation viewpoint
Defense of practices and assistance in the context of tax audits and their follow-up from a litigation viewpoint
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Annual declaration and documentation obligations
Annual declaration and documentation obligations
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Domestic and international VAT applicable to your company's flow
Domestic and international VAT applicable to your company's flow
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Banking and financial VAT, VAT in the insurance sector
Banking and financial VAT, VAT in the insurance sector
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VAT related to real estate registration fees
VAT related to real estate registration fees
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VAT in the public and non-profit / association sector
VAT in the public and non-profit / association sector
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Tax audit, tax litigation and relations with the Tax authorities
Tax audit, tax litigation and relations with the Tax authorities
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Applicable rules for invoicing
Applicable rules for invoicing
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Customs issues related to your company's international flows
Customs issues related to your company's international flows
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French VAT registration and compliance obligations
French VAT registration and compliance obligations
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Payroll tax
Payroll tax
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Other indirect taxation
Other indirect taxation
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Company transfer diagnosis
Company transfer diagnosis
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Distribution strategy : Implementing and structuring
Distribution strategy : Implementing and structuring
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Distribution activities digitalisation
Distribution activities digitalisation
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Relations between suppliers and distributors
Relations between suppliers and distributors
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Contractual policy : etablishing and structuring
Contractual policy : etablishing and structuring
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Controls and litigation regarding payment terms
Controls and litigation regarding payment terms
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Organising and securing commercial relations with consumers
Organising and securing commercial relations with consumers
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Data protection - GDPR
Data protection - GDPR
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Commercial Leases
Support in the management and contract management of commercial leases.
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Traditional Services offered
Traditional Services offered
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Health at work and quality of life at work
Health at work and quality of life at work
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HR Management Audit
HR Management Audit
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HR Engineering and People Change
Implementing managerial solutions in line with the company's strategic challenges
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Management of HR compliance and internal investigations (harassment, discrimination, and whistleblowing)
Management of HR compliance and internal investigations (harassment, discrimination, and whistleblowing)
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Advice on legal structuring
Advice on legal structuring
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Day to day company management
Day to day company management
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Companies reorganisation
Companies reorganisation
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Mergers & Acquisitions - Private Equity
Mergers & Acquisitions - Private Equity
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Changes in shareholder structure - Securities issue
Changes in shareholder structure - Securities issue
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Governance and legal risks management
Governance and legal risks management
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Development of an international mobility policy
Development of an international mobility policy
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Coordination of reporting obligations for employees in a mobility situation
Coordination of reporting obligations for employees in a mobility situation
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Advice on social security
Advice on social security
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Assistance in labour law
Assistance in labour law
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Management and protection of your portfolio of property rights
We put the most appropriate protection policy in place for our clients’ intellectual property rights.
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Securing your projects: advisory and drafting of agreement services
We advise you on the feasibility of your project and the securing of your intellectual property and IT rights.
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Enforcement of your rights: pre-litigation and litigation
Enforcement of your rights: detection of infringement, pre-litigation and litigation
The new version of the French National Protocol confirms the systematization of the obligation to wear a facemask in the workplace. This new protocol also reviews and reaffirms the employer’s obligation to put in place protection measures for all employees.
The objective as announced in the title of the Protocol itself is “to ensure the health and safety of employees in companies in the context of the covid-19 epidemic”. The project and its framework is of significant size as employers will have to determine the measures to be put in place in accordance with their business operations and activity.
What procedures should be put in place for these protective measures?
The protocol underlines the importance of social dialogue in the implementation of such measures in a company. The employer must involve the employee representatives and trade union representatives in order to “facilitate the implementation of measures” and this, according to the real nature of the company's activity, and both its geographical location and the situation of the epidemic.
In addition, all employees must be duly informed and consulted within each work unit or department. The objective defined is to identify the necessary operational solutions and to ensure that there is total confidence in the company's ability to continue the activity safely. The protocol should be adapted and “tailor-made” for the company.
It is important that the ESC of a company is consulted and informed of the measures and that information memos are communicated to all employees.
In our opinion, this note should be considered as an appendix to the Internal Regulations of the company (applicable with immediate effect) and comply with the filing and publication formalities under ordinary law.
Furthermore, although this subject is not clearly addressed by the Protocol, an amendment should be made to the DUERP (Document Unique d'Evaluation des Risques Professionnels) to take into account the new protective measures put in place and in particular the obligation to wear a mask.
A covid-19 referent must be designated within a company (this can be the manager in smaller structures).
Which specific types of employee and situation should the employer pay particular attention to?
The employer must ensure that all employees are fully aware of the measures and in this context, ensure that non-permanent employees are also included and informed. This includes employees on fixed-term contracts, seasonal workers, temporary workers and employees on secondment. The protocol states as a reminder, the obligation of vigilance incumbent on an employer in its capacity as either project owner or contractor, and this in order to respect all compliance with the rules relating to health and safety at work in a subcontracting context.
It should also be noted that for those employees considered “at risk of serious forms of covid-19”, as defined by the French Public Health Council (HCSP), or those living in the home of persons at risk, the recourse to teleworking is to be prioritized following a request from the employees concerned.
What is the current situation regarding teleworking?
Except in cases of high-risk workforces, employees are expected to carry out their activities “on site or teleworking”. The protocol repeats that teleworking should remain a recommended practice. The health authorities, in consultation with the social partners, reserve the right to incite employers to have greater recourse to teleworking, according to different health indicators.
For companies that continue at least partially to use teleworking, we strongly recommend defining a framework and providing for the means to carry out the professional activity at home.
What are the measures advocated by the new protocol?
All hygiene and physical distancing measures remain in place as before. The employer can define (and communicate) a specific measurement standard per workspace. A minimum standard of 4m2 in space is recommended.
The new protection measure imposed by the protocol is the obligatory wearing of masks in companies. The mask should be one of the type available to the general public, preferably reusable and complying with health standards, more particularly in terms of protection from spittle. It should be noted that a surgical type mask must be worn when dealing with someone who shows the symptoms of the virus.
There are only a few exceptions to the obligation to wear a mask: other than the case of someone working in an individual office, certain arrangements can be made for example in the case of workshops (subject to adequate ventilation and airing of workspaces, a small number of people present and a large distance between them).
The temporary removal of the mask during the day may be authorized provided that rules relating to air circulation are respected and that protective screens between workstations and visors are provided. These conditions may differ if the company is located in an area of low or zero presence of the virus. Therefore, in high-risk, red zones such as the Ile de France, Bordeaux, the Alps and the South Coast, all work premises must have mechanical ventilation and a guaranteed minimum space of 4m2 for each employee in addition to the initial measures provided for.
As facemasks are clearly qualified as personal protective equipment and are now obligatory, the responsibility for their provision lies with the employer under the health and safety legislations in force, and as such should be at the expense of the employer.
Grant Thornton Société d’Avocats can help you with the legal implementation of these new rules in France.
Author: Cécile Didolot, Attorney-at-law, Director.