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<p class="MsoNormal" style="text-align: center;"><strong><span style="text-decoration: underline;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">CREDIT IMPOT COMPETITIVITE EMPLOI&nbsp;: Pensez &agrave; consulter votre CE avant le 1<sup>er</sup> Juillet&nbsp;!</span></span></strong></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;article L.2323-26-1 du Code du Travail, issu de la Loi de S&eacute;curisation de l&rsquo;Emploi du 14 juin 2013, trouve &agrave; s&rsquo;appliquer pour la premi&egrave;re fois cette ann&eacute;e.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il pr&eacute;voit que le Comit&eacute; d&rsquo;Entreprise (CE), ou les d&eacute;l&eacute;gu&eacute;s du personnel sous le seuil de 50 salari&eacute;s, doit &ecirc;tre consult&eacute; sur l&rsquo;utilisation du Cr&eacute;dit Imp&ocirc;t Comp&eacute;titivit&eacute; Emploi (CICE) par l&rsquo;entreprise.</span></p>
<p class="MsoNormal"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp; font-weight: normal;">Depuis 2013, le CICE a pour objet de financer l&rsquo;am&eacute;lioration de la comp&eacute;titivit&eacute; des entreprises &agrave; travers notamment des efforts en mati&egrave;re d&rsquo;investissement, de recherche, d&rsquo;innovation, de formation, de recrutement, de prospection de nouveaux march&eacute;s, de transition &eacute;cologique et &eacute;nerg&eacute;tique et de reconstitution de leur fonds de roulement.</span></strong></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Attention&nbsp;toutefois&nbsp;: La consultation du CE sur l&rsquo;utilisation de ce CICE doit intervenir le 1<sup>er</sup> juillet de chaque ann&eacute;e, soit dans quelques jours !</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En pratique, cette consultation peut &ecirc;tre organis&eacute;e &agrave; l&rsquo;occasion de la consultation sur les orientations strat&eacute;giques (pr&eacute;vue par L.2323-7-1 du Code du Travail et issue elle aussi de la Loi de S&eacute;curisation) ou il peut s&rsquo;agir d&rsquo;une consultation autonome.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette consultation impose &agrave; l&rsquo;employeur de pr&eacute;senter, en amont, aux partenaires sociaux les sommes re&ccedil;ues par l&rsquo;entreprise au titre du CICE et leur utilisation qui, en principe, est retrac&eacute;e dans la base de donn&eacute;es &eacute;conomiques et sociales ou pour les entreprises qui n&rsquo;ont pas encore une telle base, dans une note sp&eacute;cifique.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il reste donc peu de temps aux entreprises qui ne l&rsquo;auraient pas encore pr&eacute;vu pour consulter leur CE sur ce point.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Il peut &ecirc;tre utile de se souvenir que le principe d&rsquo;une telle consultation r&eacute;sulte de la volont&eacute; des partenaires sociaux et, surtout, du l&eacute;gislateur de s&rsquo;assurer de la bonne utilisation des fonds publics (l&rsquo;enveloppe du CICE est annonc&eacute;e &agrave; 20 milliards par le Gouvernement).</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">C&rsquo;est ainsi que le CE se voit octroyer un r&ocirc;le &ndash; tout mesur&eacute; n&eacute;anmoins &ndash; de &laquo;&nbsp;filet de contr&ocirc;le&nbsp;&raquo; des deniers publics.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, si le CE constate que tout ou partie du CICE n&rsquo;a pas &eacute;t&eacute; utilis&eacute; conform&eacute;ment &agrave; son objet, il peut enclencher un processus menant alors jusqu&rsquo;&agrave; l&rsquo;&eacute;tablissement d&rsquo;un rapport, d&rsquo;une demande d&rsquo;explications de la Direction et d&rsquo;une information de l&rsquo;administration de suivi.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Pour La Garanderie &amp; Associ&eacute;s, l&rsquo;organisation de cette consultation permettra d&rsquo;&eacute;viter certains risques juridiques (d&eacute;lit d&rsquo;entrave&hellip;) et inscrira les entreprises dans un cercle vertueux au moment o&ugrave; de nouvelles baisses de charges sont envisag&eacute;es avec le pacte de responsabilit&eacute;.</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>
<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Bertrand Merville &amp; Justine Godey</span></p>