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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --> D&eacute;blocage de l&rsquo;&eacute;pargne salariale: examen final &agrave; l&rsquo;Assembl&eacute;e d&egrave;s le 19 juin 2013 Nombreuses ont &eacute;t&eacute; les entreprises &agrave; s&rsquo;interroger au cours de ces derniers jours sur le devenir de la loi relative au d&eacute;blocage anticip&eacute; de l&rsquo;&eacute;pargne salariale, loi qui avait &eacute;t&eacute; adopt&eacute;e en premi&egrave;re lecture d&egrave;s le 13 Mai dernier &agrave; l&rsquo;Assembl&eacute;e Nationale. Apr&egrave;s le passage du texte au S&eacute;nat le 28 Mai dernier, il vient d&rsquo;&ecirc;tre d&eacute;cid&eacute; que la discussion finale interviendrait &agrave; l''Assembl&eacute;e nationale les mercredi 19, jeudi 20 et vendredi 21 juin 2013.  Les entreprises peuvent donc se pr&eacute;parer &agrave; voir la mesure s&rsquo;appliquer d&egrave;s le 1er Juillet prochain.  La Garanderie &amp; Associ&eacute;s ne manquera pas de pr&eacute;senter le texte qui sera d&eacute;finitivement adopt&eacute;. Le projet actuellement d&eacute;battu restant tr&egrave;s proche de celui pr&eacute;sent&eacute; dans notre article du 14 Mai dernier &nbsp; Bertrand Merville cabinet@lagaranderie.fr &nbsp;', '', 1),
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	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --> Le Conseil constitutionnel valide dans sa quasi-int&eacute;gralit&eacute; la loi sur la s&eacute;curisation professionnelle. Le Conseil Constitutionnel a rendu hier son avis sur la loi sur la s&eacute;curisation de l''emploi, elle sera promulgu&eacute;e dans les prochains jours au Journal officiel. Les sages avaient &eacute;t&eacute; saisis sur trois points: le recours au temps partiel, les accords de mobilit&eacute; interne et les modalit&eacute;s de la g&eacute;n&eacute;ralisation des couvertures compl&eacute;mentaires. Seule cette derni&egrave;re disposition n''a pas &eacute;t&eacute; valid&eacute;e par le Conseil constitutionnel. L''article 1 de la loi relatif &agrave; la&nbsp;g&eacute;n&eacute;ralisation de la couverture compl&eacute;mentaire collective sant&eacute; pour l''ensemble des salari&eacute;s pr&eacute;voyait en effet, d&rsquo;une part la g&eacute;n&eacute;ralisation des contrats collectifs sant&eacute; &agrave; tous les salari&eacute;s et, d&rsquo;autre part d''imposer un assureur sant&eacute; &agrave; l''ensemble des entreprises de la m&ecirc;me branche d''activit&eacute;.  Le Conseil a estim&eacute; que cette clause de d&eacute;signation des assureurs portait &agrave; la libert&eacute; d&rsquo;entreprendre et &agrave; la libert&eacute; contractuelle une atteinte disproportionn&eacute;e au regard de l&rsquo;objectif poursuivi de mutualisation des risques.  Cette r&eacute;serve ne remet pas en cause l&rsquo;obligation pour toutes les entreprises du secteur priv&eacute;, quelque soit leur effectif, d&rsquo;offrir &agrave; leurs salari&eacute;s une couverture compl&eacute;mentaire frais de sant&eacute; dans le cadre d&rsquo;un contrat collectif &agrave; adh&eacute;sion obligatoire dans lequel l&rsquo;employeur financera au moins 50% de la couverture. Ces couvertures devront &ecirc;tre mises en place&nbsp;:  -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - Par le biais d&rsquo;accords de branche conclus avant le 30 juin 2014&nbsp;; -&nbsp;&nbsp;&nbsp; - &nbsp; Par n&eacute;gociation d&rsquo;entreprise entre le 1er juillet 2014 et le 31 d&eacute;cembre 2015&nbsp;; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - En l&rsquo;absence d&rsquo;accord collectif, par d&eacute;cision unilat&eacute;rale de l&rsquo;employeur avant le 1er janvier 2016. Au del&agrave; de ces &eacute;ch&eacute;ances, il convient de garder en m&eacute;moire que pour toutes les entreprises qui disposent d&eacute;j&agrave; d&rsquo;un r&eacute;gime de frais de sant&eacute; applicable &agrave; au moins une cat&eacute;gorie, le d&eacute;cret du 9 janvier 2012 leur impose de couvrir l&rsquo;ensemble de leurs salari&eacute;s au plus tard le 31 d&eacute;cembre 2013.  Guy Alfosea et Justine Godey &nbsp;', '', 1);
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mod&egrave;le intervient dans le cadre de la r&eacute;forme de la m&eacute;decine du travail.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Cette fiche doit obligatoirement &ecirc;tre remplie par le m&eacute;decin du travail &agrave; chaque examen m&eacute;dical l&eacute;gal lors de la visite d&rsquo;embauche, la visite p&eacute;riodique ou la visite de reprise, mais &eacute;galement les visites &agrave; la demande de l&rsquo;employeur, du salari&eacute; ou du m&eacute;decin lui-m&ecirc;me.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Cette nouvelle fiche a l&rsquo;avantage de gagner en clart&eacute; puisqu&rsquo;elle se veut exhaustive, ce qui va mettre fin aux interrogations que pouvaient parfois susciter les avis d&rsquo;aptitude ou plus le souvent d&rsquo;inaptitude. La question se posait souvent de savoir s&rsquo;ils &eacute;taient valables (notamment si rendus en une seule visite) ce qui entra&icirc;nait parfois de reprendre en entier la proc&eacute;dure.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Cette fiche, qui a &eacute;galement pour but de renforcer le suivi individuel de l&rsquo;&eacute;tat de sant&eacute; des travailleurs, doit faire appara&icirc;tre la date de la pr&eacute;c&eacute;dente visite p&eacute;riodique ou du pr&eacute;c&eacute;dent entretien infirmier ou, en cas de surveillance m&eacute;dicale renforc&eacute;e, du pr&eacute;c&eacute;dent examen de nature m&eacute;dicale.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">D&egrave;s lors, une d&eacute;faillance de l&rsquo;employeur dans le suivi m&eacute;dical de ses salari&eacute;s sera d&eacute;tect&eacute;e &agrave; la lecture m&ecirc;me de la fiche.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">C&rsquo;est pourquoi, La Garanderie et Associ&eacute;s vous rappelle l&rsquo;importance d&rsquo;un suivi m&eacute;dical rigoureux de vos salari&eacute;s, que ce soit lors de l&rsquo;embauche (la visite d&rsquo;embauche devant &ecirc;tre n&eacute;cessairement faite avant la fin de la p&eacute;riode d&rsquo;essai), tout au long du contrat avec les visites p&eacute;riodiques (sauf particularismes, tous les 24 mois) ou encore &agrave; l&rsquo;issue de diff&eacute;rentes absences avec les visites de reprise (maternit&eacute;, maladie professionnelle ou non professionnelle ou accident du travail).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Pour rappel, en cas de maladie ou d&rsquo;accident, seule la visite de reprise &agrave; la m&eacute;decine du travail interrompt la suspension du contrat de travail dans ces derniers cas.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Enfin, cette fiche fait appara&icirc;tre &eacute;galement les d&eacute;lais et voies de recours pour contester l&rsquo;avis m&eacute;dical, d&eacute;lai de deux mois dans le cas g&eacute;n&eacute;ral. L&rsquo;exp&eacute;rience que nous avons acquise en la mati&egrave;re nous am&egrave;ne &agrave; vous inviter &agrave; une grande vigilance dans l&rsquo;&eacute;laboration de ces contestations.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;quot;Verdana&amp;quot;,&amp;quot;sans-serif&amp;quot;;">Saskia Henninger</span></p>\r\n<p>&nbsp;</p>', 'files/20130705161622/4739_001.pdf', 1),
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif]- --> Manquement &agrave; l&rsquo;obligation d&rsquo;adaptation et de formation du salari&eacute;&nbsp;: la vigilance est de mise&nbsp;! &nbsp; Au terme de l&rsquo;article L.1321-1 du Code du travail, l&rsquo;employeur assure l&rsquo;adaptation des salari&eacute;s &agrave; leur poste de travail et veille au maintien de leur capacit&eacute; &agrave; occuper un emploi au regard notamment de l&rsquo;&eacute;volution des emplois, des technologies et des organisations. En effet, l&rsquo;employeur est tenu d&rsquo;adapter le salari&eacute; &agrave; son poste de travail, mais plus largement de veiller, au cours de l&rsquo;ex&eacute;cution du contrat de travail, au maintien de l&rsquo;employabilit&eacute; du salari&eacute;, c&rsquo;est-&agrave;-dire de sa capacit&eacute; &agrave; occuper son emploi. La Cour de Cassation affirme de nouveau avec clart&eacute; sa position dans un arr&ecirc;t du 5 juin 2013&nbsp;: le non-respect de l&rsquo;obligation de formation et d&rsquo;adaptation du salari&eacute; &agrave; son poste constitue un pr&eacute;judice distinct ouvrant droit &agrave; r&eacute;paration.  Les juges avaient en effet tendance &agrave; int&eacute;grer l&rsquo;indemnisation de ce pr&eacute;judice dans les dommages et int&eacute;r&ecirc;ts attribu&eacute;s au titre de l&rsquo;absence de cause r&eacute;elle et s&eacute;rieuse du licenciement. Avec cette d&eacute;cision qui vient confirmer un arr&ecirc;t de 2007, la Cour de Cassation permet ainsi aux salari&eacute;s de solliciter la r&eacute;paration d&rsquo;un pr&eacute;judice distinct. Nous souhaitions attirer l&rsquo;attention des Directeurs des Ressources Humaines sur la n&eacute;cessit&eacute; de proposer aux salari&eacute;s des actions de formation et d&rsquo;adopter une d&eacute;marche proactive en ce sens. En effet, la Cour de Cassation rejette l&rsquo;argumentation selon laquelle le salari&eacute; n&rsquo;a formul&eacute; aucune demande de la formation durant sa carri&egrave;re. Il incombe en effet &agrave; l&rsquo;employeur de former le salari&eacute; &agrave; son poste. Il convient d&eacute;sormais de garder &agrave; l&rsquo;esprit qu&rsquo;un salari&eacute;, qui saisit le Conseil de Prud&rsquo;hommes de demandes li&eacute;es &agrave; l&rsquo;ex&eacute;cution ou &agrave; la rupture de son contrat de travail et qui n&rsquo;aurait b&eacute;n&eacute;fici&eacute; d&rsquo;aucune formation durant sa carri&egrave;re ou d&rsquo;actions insuffisantes, est susceptible de solliciter une indemnisation au titre du non-respect de l&rsquo;obligation de formation et d&rsquo;adaptation et de b&eacute;n&eacute;ficier &agrave; ce titre de dommages et int&eacute;r&ecirc;ts suppl&eacute;mentaires. &nbsp; Alice Delamarre', '', 1);
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --> La Cour de cassation examine aujourd''hui la question du pr&eacute;judice sur le bouleversement dans les conditions d&rsquo;existence&nbsp;  &nbsp; &nbsp;C''est aujourd''hui que la Cour de cassation examine la question de l&rsquo;indemnisation du pr&eacute;judice de &laquo;&nbsp;bouleversement dans les conditions d&rsquo;existence&nbsp;&raquo; des salari&eacute;s ayant &eacute;t&eacute; expos&eacute;s &agrave; l&rsquo;amiante.&nbsp; &nbsp;La d&eacute;cision est attendue avec int&eacute;r&ecirc;t car la Cour de cassation n&rsquo;a pas encore eu &agrave; se prononcer sur ce pr&eacute;judice, alors que les Cours d&rsquo;appel ont rendu des d&eacute;cisions contradictoires, certaines le reconnaissant (Paris notamment) quand d&rsquo;autres l&rsquo;&eacute;cartent (Toulouse notamment).&nbsp; &nbsp;Ce pr&eacute;judice de &laquo;&nbsp;bouleversement dans les conditions d&rsquo;existence&nbsp;&raquo; est syst&eacute;matiquement sollicit&eacute; par les salari&eacute;s, en sus du pr&eacute;judice d&rsquo;anxi&eacute;t&eacute; qui a &eacute;t&eacute; admis par la Haute Cour en 2010, en affirmant qu&rsquo;il correspondrait &agrave; l&rsquo;une des cons&eacute;quences d&rsquo;une perte d&rsquo;esp&eacute;rance de vie. &nbsp; &nbsp;Selon cette argumentation, l&rsquo;angoisse d&rsquo;&ecirc;tre un jour atteint d&rsquo;une pathologie grave, &laquo;&nbsp;ampute les projets d&rsquo;avenir&nbsp;&raquo;, ainsi d&rsquo;ailleurs que l&rsquo;a &eacute;nonc&eacute; la Cour d&rsquo;appel de Paris. &nbsp;La fronti&egrave;re est souvent mince, voire inexistante, entre ce pr&eacute;judice et celui de l''anxi&eacute;t&eacute; mais les enjeux financiers sont de taille pour les entreprises car si la Cour de cassation devait suivre les demandes des salari&eacute;s, celles-ci se trouveraient expos&eacute;es &agrave; un risque&nbsp;d''accumulation de condamnations&nbsp;dont les montants&nbsp;oscillent actuellement&nbsp;entre 15.000 et 30.000 euros par salari&eacute; expos&eacute;.&nbsp; &nbsp;La Garanderie &amp; Associ&eacute;s ne manquera pas&nbsp;de vous informer sur la date de la d&eacute;cision, ainsi que sur sa teneur.&nbsp; &nbsp;Bertrand Merville &nbsp; &nbsp;', '', 1),
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Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --> "Portabilit&eacute; : La fin du cofinancement " &nbsp; &nbsp;Nous vous avons sensibilis&eacute;, au cours des derni&egrave;res semaines, sur la g&eacute;n&eacute;ralisation de la couverture compl&eacute;mentaire collective sant&eacute; pour l''ensemble des salari&eacute;s pr&eacute;vue par l''article 1 de la loi sur la s&eacute;curisation de l''emploi. L''article 1 de la loi am&eacute;liore &eacute;galement le volet portabilit&eacute; de la couverture frais de sant&eacute; et pr&eacute;voyance. Jusqu''&agrave; pr&eacute;sent, il existait deux modes possibles de financement de la portabilit&eacute; : &nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; un financement conjoint par l''ancien employeur et l''ancien salari&eacute; dans les proportions et dans les conditions applicables aux salari&eacute;s de l''entreprise (notamment par le biais d''un syst&egrave;me de pr&eacute;compte au moment de la sortie des effectifs), -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; un syst&egrave;me de mutualisation mis en place par accord collectif, r&eacute;f&eacute;rendum ou d&eacute;cision unilat&eacute;rale o&ugrave; le co&ucirc;t de la portabilit&eacute; &eacute;tait imput&eacute; sur la cotisation des actifs. Au terme de la loi sur la s&eacute;curisation de l''emploi, seul ce dernier mode de financement, qui n&rsquo;&eacute;tait jusqu&rsquo;&agrave; pr&eacute;sent que tr&egrave;s peu retenu, sera maintenu. La Garanderie et Associ&eacute;s tenait &agrave; attirer votre attention sur la n&eacute;cessit&eacute;, d''une part, de prendre en consid&eacute;ration l&rsquo;augmentation du montant global de la cotisation des actifs tant en sant&eacute; qu''en pr&eacute;voyance et d&rsquo;autre part, de modifier les contrats d''assurance afin d''int&eacute;grer ce nouveau mode de financement. En outre, la dur&eacute;e de la portabilit&eacute; est allong&eacute;e de 9 &agrave; 12&nbsp;mois. Les dispositions prennent effet le 1er juin 2014 pour la sant&eacute; et le 1er juin 2015 pour la pr&eacute;voyance. Dans l''intervalle, la portabilit&eacute; continue &agrave; s''appliquer dans les conditions pr&eacute;vues initialement par l''ANI de 2008 et ses avenants. Alice Delamarre &amp; Bertrand Merville &nbsp; &nbsp; &nbsp;', '', 1);
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif]- -->\r\n<p>L&rsquo;instance de coordination des CHSCT&nbsp;: l&rsquo;obligation de d&eacute;signer, d&egrave;s la prochaine r&eacute;union, les repr&eacute;sentants susceptibles de si&eacute;ger au sein de cette instance &nbsp; La loi n&deg; 2013-504 du 14 juin 2013 relative &agrave; la s&eacute;curisation de l&rsquo;emploi a pr&eacute;vu la possibilit&eacute; de mettre en place une instance temporaire de coordination des CHSCT qui a pour mission d&rsquo;organiser le recours &agrave; une expertise unique par un expert agr&eacute;&eacute; et qui peut &eacute;galement rendre un avis. Le d&eacute;cret n&deg;2013-552 du 26 juin 2013 d&eacute;finit les modalit&eacute;s d&rsquo;application de ces dispositions en ce qui concerne la composition de l&rsquo;instance, la d&eacute;signation de ses membres et ses modalit&eacute;s de fonctionnement. &nbsp; Depuis le 1er juillet 2013, en cas de projet commun &agrave; plusieurs &eacute;tablissements, l&rsquo;employeur &agrave; la possibilit&eacute; de mettre en place une instance temporaire de coordination des CHSCT ayant pour objet d''organiser le recours &agrave; une expertise unique. &nbsp; L''instance de coordination est pr&eacute;sid&eacute;e par l''employeur et comprend des repr&eacute;sentants de chaque CHSCT d&eacute;sign&eacute;s par la d&eacute;l&eacute;gation du personnel de chaque CHSCT en son sein pour la dur&eacute;e de leur mandat (art. L 4616-2 du Code du travail).  &nbsp; En tout &eacute;tat de cause, la d&eacute;signation des repr&eacute;sentants susceptibles de si&eacute;ger au sein de cette instance doit &ecirc;tre op&eacute;r&eacute;e, peu importe les futurs projets de l''employeur et que celui-ci ait ou non l''intention de mettre en place une instance de coordination. &nbsp; La Garanderie &amp; Associ&eacute;s souhaite attirer votre attention sur le calendrier. Pour les CHSCT non encore institu&eacute;s&nbsp;: lors de la premi&egrave;re r&eacute;union suivant la d&eacute;signation des repr&eacute;sentants du personnel au CHSCT la d&eacute;l&eacute;gation du personnel choisit en son sein trois repr&eacute;sentants, par ordre de priorit&eacute;, susceptibles de si&eacute;ger au sein de l&rsquo;instance de coordination (article R.4616-1 du Code du travail). &nbsp;Pour les CHSCT d&eacute;j&agrave; constitu&eacute;s au 1er juillet 2013&nbsp;: la d&eacute;signation des repr&eacute;sentants de la d&eacute;l&eacute;gation du personnel susceptibles de si&eacute;ger au sein de l&rsquo;instance de coordination est organis&eacute;e lors de la prochaine r&eacute;union du comit&eacute; conform&eacute;ment &agrave; l&rsquo;article R.4616-1 du Code du travail. Toutefois, si une instance de coordination est mise en place avant cette r&eacute;union, une r&eacute;union extraordinaire de chacun des CHSCT est tenue en urgence pour d&eacute;signer leurs repr&eacute;sentants au sein de l''instance. &nbsp; Ainsi, les entreprises, d&eacute;j&agrave; munies d&rsquo;un CHSCT, doivent inscrire &agrave; l&rsquo;ordre du jour de leur prochaine r&eacute;union la d&eacute;signation des repr&eacute;sentants au sein&nbsp; de l&rsquo;instance de coordination. &nbsp;</p>\r\n<p>Alice Delamarre &amp; Bertrand Merville</p>', '', 1),
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Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif]- --> Le choc de simplification concerne-t-il le droit social&nbsp;?&nbsp; &nbsp; En mars dernier, le Pr&eacute;sident de la R&eacute;publique annon&ccedil;ait souhaiter un choc de simplification, destin&eacute; &agrave; faciliter la vie des acteurs &eacute;conomiques. C&rsquo;est dans ce cadre que le Comit&eacute; Interminist&eacute;riel pour la Modernisation de l&rsquo;Action Publique (CIMAP) s&rsquo;est r&eacute;uni hier 17 Juillet. 40 d&eacute;cisions ont &eacute;t&eacute; prises couvrant des domaines tr&egrave;s larges (aides &agrave; l&rsquo;emploi, petite enfance, administration, titres-restaurant&hellip;).  Parmi cet inventaire, quelques annonces affectent directement le droit social : &Oslash;&nbsp; D&eacute;cision n &deg; 19&nbsp;: &laquo;&nbsp;L&rsquo;adoption du principe de l&rsquo;accord tacite devra permettre &agrave; chacun de b&eacute;n&eacute;ficier de l&rsquo;accord de l&rsquo;administration en cas d&rsquo;absence de r&eacute;ponse de sa part&nbsp;&raquo;. La r&eacute;forme ira-t-elle jusqu&rsquo;&agrave; affecter la nature des silences de l&rsquo;Urssaf ou de la Direccte&nbsp;? Rien n&rsquo;est moins s&ucirc;r puisque le Gouvernement a d&eacute;j&agrave; annonc&eacute; que cela serait r&eacute;serv&eacute; &laquo;&nbsp;aux d&eacute;marches les plus courantes&nbsp;&raquo;. &nbsp; &Oslash;&nbsp; D&eacute;cision n &deg; 20&nbsp;:  -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;Le droit des entreprises en difficult&eacute; sera modernis&eacute; avant la fin de l&rsquo;ann&eacute;e 2013 afin de renforcer l&rsquo;efficacit&eacute; des proc&eacute;dures de pr&eacute;vention, d&rsquo;accro&icirc;tre l&rsquo;int&eacute;r&ecirc;t pour une entreprise de recourir &agrave; la sauvegarde et d&rsquo;am&eacute;liorer les effets des proc&eacute;dures de redressement et de liquidation judiciaires pour mieux pr&eacute;server l&rsquo;activit&eacute; et l&rsquo;emploi&nbsp;&raquo;. Quelle place sera donn&eacute;e aux repr&eacute;sentants du personnel des entreprises concern&eacute;es pour renforcer l&rsquo;efficacit&eacute;&nbsp;?  -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;La d&eacute;finition des effectifs pour le calcul et le paiement des cotisations sociales sera harmonis&eacute;e et mise en coh&eacute;rence avec les r&egrave;gles du droit du travail&nbsp;&raquo;. -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;Les titres-restaurant seront d&eacute;mat&eacute;rialis&eacute;s &agrave; compter de 2014&raquo;. &nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;L&rsquo;envoi des lettre recommand&eacute;es &eacute;lectroniques pourra remplacer la lettre recommand&eacute;e avec accus&eacute; de r&eacute;ception, tout en maintenant un m&ecirc;me niveau de garantie et de s&eacute;curit&eacute; juridique d&egrave;s le 1er janvier 2014.&nbsp;&raquo; &nbsp;&Oslash;&nbsp; D&eacute;cision n &deg; 23&nbsp;:  &nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;La d&eacute;mat&eacute;rialisation des conventions de stage dans le cadre du site www.mon-stage-en-ligne.fr d&egrave;s la rentr&eacute;e 2013&nbsp;&raquo; &nbsp;&Oslash;&nbsp; D&eacute;cision n &deg; 25&nbsp;:  &nbsp;-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &laquo;&nbsp;L&rsquo;usage des circulaires sera r&eacute;serv&eacute; &agrave; la diffusion d&rsquo;instructions sign&eacute;es personnellement par les ministres se pr&eacute;sentant sous l&rsquo;intitul&eacute; &laquo;&nbsp;Instructions du Gouvernement&nbsp;&raquo;, et limit&eacute;es &agrave; 5 pages maximum&nbsp;&raquo;. Quelle port&eacute;e sera r&eacute;ellement donn&eacute;e &agrave; cette annonce au regard de la taille habituelle des circulaires&hellip;&nbsp;? La Garanderie &amp; Associ&eacute;s reste particuli&egrave;rement attentif &agrave; la transposition de ces annonces b&eacute;n&eacute;ficiant aux entreprises que le cabinet accompagne. &nbsp; Bertrand Merville &amp; Alice Delamarre&nbsp;', '', 1),
(101, 1001, 'Choc de simplification (Suite)', 'Ça avance !', 1, '<p>Suite &agrave; la r&eacute;union du Comit&eacute; Interminist&eacute;riel pour la modernisation de l&rsquo;action publique (CIMAP) en date du 17 juillet 2013, Monsieur Pierre Moscovici, Ministre de l&rsquo;Economie et des Finances, a pr&eacute;sent&eacute; le 4 septembre dernier, en Conseil des Ministres, un projet de loi d&rsquo;habilitation &agrave; prendre par ordonnances certaines mesures de s&eacute;curisation et de simplification de la vie des entreprises.<br />&nbsp;<br />Ces mesures viseraient notamment &agrave; faire entrer les obligations d&rsquo;affichages au sein des entreprises, dans l&rsquo;&egrave;re num&eacute;rique. Il serait ainsi question de voir remplacer certaines obligations d&rsquo;affichage par une obligation d&rsquo;information &laquo; par tout moyen &raquo;, ces moyens pouvant englober les messageries internet ou intranet. Les obligations d&rsquo;affichage concern&eacute;es pourraient &ecirc;tre celles concernant les &eacute;lections des d&eacute;l&eacute;gu&eacute;s du personnel ou encore concernant le plan de sauvegarde de l&rsquo;entreprise ou bien encore l&rsquo;affichage de la liste des postes disponibles dans le cadre de la priorit&eacute;&nbsp; de r&eacute;embauchage.<br />&nbsp;<br />Ces mesures viseraient enfin &agrave; remplacer l&rsquo;exigence de transmission de documents &agrave; l&rsquo;administration par une exigence de mise &agrave; disposition sur demande de l&rsquo;administration.<br />&nbsp;<br />La Garanderie &amp; Associ&eacute;s suit attentivement l&rsquo;&eacute;volution du projet pour en informer au plus vite les entreprises que le Cabinet accompagne.<br />&nbsp;<br />Mary-Daphn&eacute; Fishelson &amp; Vital Jourde</p>', '', 0),
(100, 918, 'Choc de simplification (suite)', '11 Sept. 2013 - Ca avance !', 1, 'Suite &agrave; la r&eacute;union du Comit&eacute; Interminist&eacute;riel pour la modernisation de l&rsquo;action publique (CIMAP) en date du 17 juillet 2013, Monsieur Pierre Moscovici, Ministre de l&rsquo;Economie et des Finances, a pr&eacute;sent&eacute; le 4 septembre dernier, en Conseil des Ministres, un projet de loi d&rsquo;habilitation &agrave; prendre par ordonnances certaines mesures de s&eacute;curisation et de simplification de la vie des entreprises.&nbsp;Ces mesures viseraient notamment &agrave; faire entrer les obligations d&rsquo;affichage au sein des entreprises, dans l&rsquo;&egrave;re num&eacute;rique. Il serait ainsi question de voir remplacer certaines obligations d&rsquo;affichage par une obligation d&rsquo;information &laquo; par tout moyen &raquo;, ces moyens pouvant englober les messageries internet ou intranet. Les obligations d&rsquo;affichage concern&eacute;es pourraient &ecirc;tre celles concernant les &eacute;lections des d&eacute;l&eacute;gu&eacute;s du personnel ou encore concernant le plan de sauvegarde de l&rsquo;entreprise ou bien encore l&rsquo;affichage de la liste des postes disponibles dans le cadre de la priorit&eacute; de r&eacute;embauchage.&nbsp;Ces mesures viseraient enfin &agrave; remplacer l&rsquo;exigence de transmission de documents &agrave; l&rsquo;administration par une exigence de mise &agrave; disposition sur demande de l&rsquo;administration.&nbsp;La Garanderie &amp; Associ&eacute;s suit attentivement l&rsquo;&eacute;volution du projet pour en informer au plus vite les entreprises que le Cabinet accompagne.&nbsp;Mary-Daphn&eacute; Fishelson &amp; Vital Jourde', '', 1),
(107, 916, 'Nouvelle obligation en cas de cession', '27 Sept. 2013 - Vers une obligation d’information à la charge du propriétaire cédant ?', 1, '&nbsp; Un propri&eacute;taire envisageant de c&eacute;der sa soci&eacute;t&eacute; (cession d&rsquo;une participation de plus de 50% des parts de SARL ou d&lsquo;actions ou valeurs mobili&egrave;res de SA) ou son fonds de commerce pourrait avoir l&rsquo;obligation d&rsquo;en informer les salari&eacute;s. &nbsp; Le projet de loi sur l&rsquo;Economie Sociale et Solidaire entend renforcer le droit des salari&eacute;s en cr&eacute;ant, en cas de projet de cession d&rsquo;entreprise ou de fonds de commerce, une obligation d&rsquo;information des salari&eacute;s &agrave; la charge du propri&eacute;taire. &nbsp; Cette obligation ne concernerait que les projets de cession de fonds de commerce ou d&rsquo;entreprises de moins de 250 salari&eacute;s. &nbsp; En revanche cette obligation ne trouverait pas &agrave; s&rsquo;appliquer en cas de succession, de liquidation de r&eacute;gime matrimonial ou de cession d&rsquo;un fonds de commerce &agrave; un conjoint, un ascendant ou un descendant, pas plus qu&rsquo;aux entreprises faisant l&rsquo;objet d&rsquo;une proc&eacute;dure collective. &nbsp; Les modalit&eacute;s de d&eacute;livrance de l&rsquo;information sont envisag&eacute;es souplement&nbsp;: &laquo;&nbsp;par tout moyen&nbsp;&raquo;. &nbsp; La question tr&egrave;s sensible de la confidentialit&eacute; d&rsquo;un projet de cession est ici mise &agrave; mal malgr&eacute; une obligation de discr&eacute;tion &agrave; laquelle seraient soumis les salari&eacute;s. &nbsp; Pour les entreprises de moins de 50 salari&eacute;s, une cession de fonds de commerce ou de participation ne pourrait intervenir avant l&rsquo;expiration d&rsquo;un d&eacute;lai de 2 mois &agrave; compter de la notification aux salari&eacute;s de l&rsquo;intention de vendre et de la possibilit&eacute; qui leur est laiss&eacute;e de pr&eacute;senter une offre de rachat. &nbsp; Pour les soci&eacute;t&eacute;s comptant plus de 50 salari&eacute;s, le c&eacute;dant informe simultan&eacute;ment le comit&eacute; d&rsquo;entreprise et les salari&eacute;s.&nbsp; &nbsp; Un manquement &agrave; cette nouvelle obligation pourrait conduire les salari&eacute;s &agrave; saisir la juridiction comp&eacute;tente (&laquo;&nbsp;civile ou commerciale comp&eacute;tente&nbsp;&raquo; selon les termes du projet) qui pourrait annuler la cession. &nbsp; Cette action se prescrirait par deux mois &agrave; compter de la publication de la cession de la participation ou de la date de l&rsquo;avis de cession du fonds de commerce ou de la date &agrave; laquelle tous les salari&eacute;s en ont &eacute;t&eacute; inform&eacute;s. &nbsp; Le projet passera en premi&egrave;re lecture au S&eacute;nat au d&eacute;but du mois de novembre et le vote d&eacute;finitif est annonc&eacute; pour le printemps 2014. &nbsp; Le Cabinet La Garanderie &amp; Associ&eacute;s reste vigilant sur l&rsquo;&eacute;volution de ce projet et les d&eacute;bats auxquels il ne manquera pas de donner lieu. &nbsp; Mary-Daphn&eacute; Fishelson &amp; Vital Jourde.', '', 1);
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(106, 917, 'Reprise de site et nouvelle obligation', '26 Sept. 2013 - La loi de reprise de sites rentables sera votée le 1er octobre prochain', 1, '&nbsp; Ce texte a notamment pour vocation de pallier la carence de la loi de s&eacute;curisation de l&rsquo;emploi qui a institu&eacute;, pour les entreprises soumises &agrave; l&rsquo;obligation de proposer un cong&eacute; de reclassement (au moins 1000 salari&eacute;s dans l&rsquo;entreprise ou le groupe), une obligation de rechercher un repreneur en cas de fermeture d&rsquo;un site sans que cette obligation ne soit assortie d&rsquo;aucune sanction distincte de celle relative &agrave; l&rsquo;homologation du PSE. &nbsp; La proposition de loi a donc pour objet de renforcer cette mesure en instituant une obligation similaire qui figurera au sein du Code du Commerce. &nbsp; Cette proposition, qui doit &ecirc;tre vot&eacute;e le 1er&nbsp;octobre &agrave; l&rsquo;Assembl&eacute;e Nationale en premi&egrave;re lecture, est b&acirc;tie sur 3 volets&nbsp;: &nbsp; -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l&rsquo;obligation (sanctionn&eacute;e) de rechercher un repreneur en cas de fermeture d&rsquo;un &eacute;tablissement, -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l&rsquo;information des salari&eacute;s en vue de la reprise de l&rsquo;&eacute;tablissement en redressement judiciaire, -&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;et enfin le renforcement du r&ocirc;le du CE en cas d&rsquo;OPA. &nbsp; Cette proposition devrait conna&icirc;tre quelques amendements lors des d&eacute;bats parlementaires pour l&rsquo;harmoniser avec l&rsquo;obligation d&eacute;coulant de la loi de s&eacute;curisation de l&rsquo;emploi (notamment sur les d&eacute;lais, le champ d&rsquo;application de l&rsquo;obligation, la proc&eacute;dure de recherche ou encore le r&ocirc;le du CE). &nbsp; En l&rsquo;&eacute;tat, cette obligation de rechercher un repreneur s&rsquo;appliquerait pour les projets de fermeture d&rsquo;&eacute;tablissement quand bien m&ecirc;me aucun licenciement ne serait envisag&eacute; (regroupement d&rsquo;activit&eacute;s par exemple). Le manquement de l&rsquo;employeur &agrave; cette obligation pourrait se voir sanctionner par le versement d&rsquo;une p&eacute;nalit&eacute; &eacute;quivalente, au maximum, &agrave; 20 fois la valeur mensuelle du salaire minimum par emploi supprim&eacute;. &nbsp; La Garanderie &amp; Associ&eacute;s suit attentivement l&rsquo;&eacute;volution de cette proposition qui, &agrave; l&rsquo;heure actuelle, ne pr&eacute;cise pas comment devra &ecirc;tre appr&eacute;ci&eacute;e la rentabilit&eacute;. La boite de Pandore est-elle ouverte&nbsp;? &nbsp; Marie Daphn&eacute; Fishelson &amp; Vital Jourde', '', 1),
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SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:11.0pt; 	font-family:"Calibri","sans-serif"; 	mso-ascii-font-family:Calibri; 	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:"Times New Roman"; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-bidi-font-family:"Times New Roman"; 	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><strong>Prise d’acte&nbsp;: le salarié doit avoir conscience des manquements de l’employeur au moment de son départ</strong></p>\r\n<p class="MsoNormal">La prise d’acte de rupture du contrat de travail par le salarié est un mode de rupture du contrat de travail &nbsp;relativement souple pour celui-ci dans la mesure où il n’a pas à énoncer précisément les motifs de son départ dans une lettre de rupture, contrairement au formalisme qui entoure la lettre de licenciement lorsque la rupture est à l’initiative de l’employeur.</p>\r\n<p class="MsoNormal">Quelque soit le contenu de la lettre qu’il a&nbsp; rédigée au moment de son départ, le salarié a donc toute latitude pour développer devant la juridiction saisie les manquements qu’il impute à son employeur (Cass. Soc., 29 juin 2005, n° 03-42.804). Les juridictions du fond avaient d’ailleurs interprété &nbsp;cette jurisprudence dans un sens très favorable aux salariés en leur permettant d’invoquer tous les manquements de leur employeur, y compris ceux découverts après la rupture du contrat de travail (souvent à la suite d’une rencontre avec un avocat…) et dont il n’avaient pas conscience alors qu’ils étaient en poste. Cette position nous semblait choquante dans la mesure où la rupture du contrat de travail ne pouvait pas être motivée par des &nbsp;reproches que le salarié ignorait au moment de son départ.</p>\r\n<p class="MsoNormal">Nous avions développé cette argumentation à plusieurs reprises, sans succès jusqu’à présent, les conseillers prud’hommes et les juges d’appel estimant qu’à partir du moment où l’employeur n’avait pas respecté ses obligations, il était responsable de la rupture, y compris si le salarié l’ignorait à l’époque.</p>\r\n<p class="MsoNormal">La Cour de cassation est enfin venue apporter une limite à la liberté du salarié d’invoquer des manquements non énoncés à son employeur en précisant que seuls peuvent être pris en compte les manquements dont le salarié avait connaissance avant la prise d’acte et non ceux découverts postérieurement (Cass. Soc., 9 octobre 2013, n° 11-24.457).</p>\r\n<p class="MsoNormal">En l’espèce, le salarié avait pris acte de la rupture de son contrat de travail au motif de retards de paiement du salaire et d’heures supplémentaires impayées. Il avait néanmoins découvert après cette rupture que son employeur l’avait fait suivre par un détective privé, après ses journées de travail. Ce procédé étant évidemment illicite comme impliquant une atteinte disproportionnée à la vie privée du salarié (Cass. Soc., 3 décembre 2008, n° 07-43.301), le collaborateur avait saisi l’occasion pour ajouter ce grief aux reproches adressés à son employeur devant les juges du fond qui avaient accueilli favorablement sa demande. Malgré le caractère choquant du comportement de l’employeur, la Cour de cassation rejette la demande de requalification en licenciement en estimant que les manquements relatifs au paiement du salaire n’étaient pas suffisamment importants pour justifier la rupture et que la filature n’avait pas à être examinée dans la mesure où elle n’était pas connue du salarié au moment de la rupture.</p>\r\n<p class="MsoNormal">Cette décision apparaît logique au regard des décisions rendues à l’encontre des employeurs qui ne peuvent en aucun cas justifier d’un licenciement par des faits découverts après la notification, ni même après l’entretien préalable.</p>\r\n<p class="MsoNormal"><span style="mso-spacerun: yes;" mce_style="mso-spacerun: yes;">&nbsp;</span>La Garanderie &amp; Associés vous conseillait d’ores et déjà d’adresser un courrier au salarié prenant acte de la rupture de son contrat afin d’accuser réception de cette décision et d’en tirer les conséquences nécessaires, notamment en matière de préavis, de clause de non-concurrence,… Il vous est recommandé en outre à l’avenir, si la lettre de rupture n’est pas très explicite, de profiter de ce courrier de réponse pour exposer les points verbalement invoqués par le salarié au soutien de sa décision, voire, dans les cas extrêmes, de souligner l’absence totale de griefs exprimés de quelque manière que ce soit.</p>\r\n<p class="MsoNormal">Guy Alfosea et Justine Godey</p>', '', 1),
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Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --> Dans deux arr&ecirc;ts rendus le 25 septembre 2013, la Cour de Cassation confirme le pr&eacute;judice d&rsquo;anxi&eacute;t&eacute; des salari&eacute;s expos&eacute;s &agrave; l&rsquo;amiante mais &eacute;carte le &laquo;&nbsp;bouleversement dans les conditions d&rsquo;existence&nbsp;&raquo; en tant que pr&eacute;judice distinct.  Depuis la loi du 23 d&eacute;cembre 1998 (article 41), les salari&eacute;s ayant travaill&eacute; dans des &eacute;tablissements de fabrication de mat&eacute;riaux contenant de l''amiante, de flocage et de calorifugeage &agrave; l''amiante dont la liste est fix&eacute;e par arr&ecirc;t&eacute; minist&eacute;riel peuvent, sous certaines conditions, b&eacute;n&eacute;ficier d&rsquo;une cessation anticip&eacute;e d&rsquo;activit&eacute;.  Ils b&eacute;n&eacute;ficient alors d''une allocation de cessation anticip&eacute;e d''activit&eacute; (Acaata), jusqu&rsquo;&agrave; ce qu&rsquo;ils remplissent les conditions pour b&eacute;n&eacute;ficier d&rsquo;une pension de retraite &agrave; taux plein, dans la limite de 65 ans.  Par plusieurs arr&ecirc;ts abondamment comment&eacute;s du 11 mai 2010, la Cour de cassation a reconnu pour la premi&egrave;re fois l&rsquo;existence d&rsquo;un pr&eacute;judice d&rsquo;anxi&eacute;t&eacute; pour les salari&eacute;s qui ont travaill&eacute; dans un &eacute;tablissement figurant sur la liste &eacute;tablie par arr&ecirc;t&eacute; minist&eacute;riel au motif qu&rsquo;ils se trouvent &laquo; de par le fait de l&rsquo;employeur, dans une situation d&rsquo;inqui&eacute;tude permanente face au risque de d&eacute;claration &agrave; tout moment d&rsquo;une maladie li&eacute;e &agrave; l&rsquo;amiante&nbsp;&raquo;.&nbsp; Cette position vient d&rsquo;&ecirc;tre confirm&eacute;e dans deux arr&ecirc;ts du 25 septembre 2013 concernant d&rsquo;anciens salari&eacute;s des soci&eacute;t&eacute;s ZF Masson et Babcock Wanson. Pr&eacute;cisons que les indemnit&eacute;s allou&eacute;es par les juges du fond en r&eacute;paration de ce pr&eacute;judice oscillent g&eacute;n&eacute;ralement entre 8.000 et 15.000 euros.&nbsp; De son c&ocirc;t&eacute; la Cour d&rsquo;Appel de Paris statuant sur renvoi apr&egrave;s cassation dans l&rsquo;affaire ZF Masson avait, dans un arr&ecirc;t, du 1er d&eacute;cembre 2011, d&eacute;cid&eacute; d''indemniser un autre pr&eacute;judice d&eacute;coulant du &laquo; bouleversement des conditions d''existence &raquo; en consid&eacute;rant que l''angoisse d''&ecirc;tre un jour atteint d''une pathologie grave &laquo; ampute les projets d''avenir &raquo; des int&eacute;ress&eacute;s. Elle leur avait ainsi allou&eacute; une indemnisation sp&eacute;cifique de 12.000 euros en r&eacute;paration d&rsquo;un pr&eacute;judice de &laquo; bouleversement dans les conditions d&rsquo;existence &raquo; qui s&rsquo;ajoutait aux 15.000 euros allou&eacute;s au titre du pr&eacute;judice d&rsquo;anxi&eacute;t&eacute;.  Le 25 septembre, la Cour de cassation est entr&eacute;e en voie de cassation &agrave; l&rsquo;encontre de cette d&eacute;cision au motif que &laquo; l&rsquo;indemnisation accord&eacute;e au titre du pr&eacute;judice d&rsquo;anxi&eacute;t&eacute; r&eacute;pare l&rsquo;ensemble des troubles psychologiques, y compris ceux li&eacute;s au bouleversement dans les conditions d&rsquo;existence, r&eacute;sultant du risque de d&eacute;claration &agrave; tout moment d&rsquo;une maladie li&eacute;e &agrave; l&rsquo;amiante (&hellip;)&raquo;. Cette position pr&eacute;sente le m&eacute;rite de limiter le risque de d&eacute;rive des indemnisations accord&eacute;es aux anciens salari&eacute;s non malades qui ont pu &ecirc;tre expos&eacute;s &agrave; l&rsquo;amiante au cours de leur carri&egrave;re professionnelle. &nbsp; Il serait en effet in&eacute;quitable de multiplier les postes d&rsquo;indemnisation et de leur permettre ainsi de percevoir des indemnit&eacute;s plus importantes que d&rsquo;anciens salari&eacute;s effectivement atteints d&rsquo;une pathologie li&eacute;e &agrave; l&rsquo;amiante qui ne peuvent pas, quant &agrave; eux, saisir le Conseil de Prud&rsquo;hommes, seul le Tribunal des Affaires de S&eacute;curit&eacute; sociale &eacute;tant comp&eacute;tent dans ce cas.  Pour exemple, l&rsquo;indemnisation allou&eacute;e par le Tribunal des Affaires Sociales &agrave; un ancien salari&eacute; porteur de plaques pleurales oscille g&eacute;n&eacute;ralement entre 12.000 et 15.000 euros.  La Garanderie &amp; Associ&eacute;s suit de tr&egrave;s pr&egrave;s les d&eacute;cisions rendues dans ces contentieux sp&eacute;cifiques et ne manquera pas de vous informer des &eacute;volutions importantes.  &nbsp; Bertrand Merville &amp; Nadia Perlaut &nbsp;', '', 1);
INSERT INTO `bo_actualite` (`id`, `position`, `rubrique`, `libelle`, `type_id`, `contenu`, `fichier`, `valide`) VALUES
(113, 912, 'Haut Comité de Gouvernance', '11 Oct. 2013 - Nomination de Dominique de La Garanderie', 2, '<p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">La Garanderie &amp; Associ&eacute;s est heureux de vous informer de la nomination &nbsp;de&nbsp;Dominique de La Garanderie au Haut Comit&eacute; de gouvernance pr&eacute;sid&eacute; par Denis Ranque, Pr&eacute;sident du conseil d&rsquo;administration d&rsquo;EADS.</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">Le Haut Comit&eacute; aura principalement pour fonctions de veiller &agrave; l&rsquo;application du Code de gouvernement d&rsquo;entreprise des soci&eacute;t&eacute;s cot&eacute;es r&eacute;vis&eacute; en juin 2013.</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">Si&egrave;geront &eacute;galement&nbsp;: Fran&ccedil;oise Gri, Directrice g&eacute;n&eacute;rale de Pierre et Vacances-Center Parcs, Pascal Colombani, Pr&eacute;sident du Conseil d&rsquo;administration de Valeo, Michel Rollier, Pr&eacute;sident du conseil de surveillance de Michelin, Nicolas Molfessis, Professeur de droit &agrave; l&rsquo;universit&eacute; Paris II et Paul-henri de la Porte du Theil, Pr&eacute;sident de l&rsquo;association fran&ccedil;aise de gestion .</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">Les travaux de ce haut Comit&eacute; et ses recommandations seront suivis avec beaucoup d''attention.</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">&nbsp;</span></p>\r\n<p class="MsoNormal" style="margin: 0cm 0cm 6pt; font-size: 11pt; font-family: Calibri, sans-serif;"><span style="font-size: 10pt; font-family: Verdana, sans-serif;">(Retrouvez l''article du journal "Les Echos" en pi&egrave;ce jointe)&nbsp;</span></p>\r\n</p>', 'files/20131011092134/0502_001.pdf', 1),
(111, 914, 'Principe d''égalité et services fiscaux', '27 Sept. 2013 - Décision du Conseil Constitutionnel et régime fiscal des indemnités de rupture', 1, 'Dans une d&eacute;cision du 20 septembre 2013, le Conseil Constitutionnel a consid&eacute;r&eacute; que l&rsquo;article 80 duodecies du Code G&eacute;n&eacute;ral des Impots, traitant du r&eacute;gime fiscal des indemnit&eacute;s li&eacute;es &agrave; la rupture du contrat de travail, est conforme &agrave; la Constitution en assortissant cette d&eacute;claration d&rsquo;une r&eacute;serve d&rsquo;interpr&eacute;tation. &nbsp; Le Conseil Constitutionnel avait &eacute;t&eacute; saisi par le Conseil d&rsquo;Etat d&rsquo;une question prioritaire de constitutionnalit&eacute; pos&eacute;e par un salari&eacute; qui, suite &agrave; une prise d&rsquo;acte de rupture avait conclu, avec son employeur et en cours d&rsquo;instance, un protocole d&rsquo;accord pr&eacute;voyant le versement d&rsquo;indemnit&eacute;s. &nbsp; L&rsquo;Administration fiscale consid&eacute;rait alors, au regard de l&rsquo;article 80 duodecies de Code General des Impots, que ces indemnit&eacute;s allou&eacute;s en vertu du protocole d&rsquo;accord devaient rester imposables. &nbsp; L&rsquo;article 80 duodecies 1. du Code General des Imp&ocirc;ts pose en effet le principe que toute indemnit&eacute; vers&eacute;e &agrave; l&rsquo;occasion de la rupture du contrat de travail constitue une r&eacute;mun&eacute;ration imposable. &nbsp; Le m&ecirc;me article de poursuivre par une liste d&rsquo;exception &agrave; ce principe parmi laquelle figurent notamment les indemnit&eacute;s allou&eacute;es par jugement pour licenciement sans cause r&eacute;elle et s&eacute;rieuse ou pour proc&eacute;dure irr&eacute;guli&egrave;re (article 80 duodecies 1. 1&deg;). &nbsp; Les juridictions Administratives ont consid&eacute;r&eacute; que ces exceptions au principe d&rsquo;assujettissement devaient &ecirc;tre d&rsquo;interpr&eacute;tation stricte. &nbsp; D&egrave;s lors le requ&eacute;rant qui s&rsquo;&eacute;tait vu attribuer, en cours d&rsquo;instance et non &agrave; l&rsquo;issue d&rsquo;un jugement, des indemnit&eacute;s dans le cadre d&rsquo;un protocole d&rsquo;accord suite &agrave; sa prise d&rsquo;acte de rupture ne pouvait pr&eacute;tendre &agrave; voir consid&eacute;rer ces indemnit&eacute;s comme non imposables au sens de l&rsquo;article 80 duodecies du Code G&eacute;n&eacute;ral des Impots. &nbsp; Ceci est apparu comme constituant une rupture d&rsquo;&eacute;galit&eacute; devant l&rsquo;imp&ocirc;t et les charges publiques aux yeux de ce contribuable dans la mesure o&ugrave; si la prise d&rsquo;acte de rupture est accueillie par un juge comme &eacute;tant aux torts exclusif de l&rsquo;employeur, elle produit les effets d&rsquo;un licenciement sans cause r&eacute;elle et s&eacute;rieuse et les indemnit&eacute;s qui sont alors allou&eacute;es sont exon&eacute;r&eacute;s d&rsquo;imposition. &nbsp; C&rsquo;est dans ce contexte que le Conseil Constitutionnel a &eacute;t&eacute; saisi d&rsquo;une question prioritaire de constitutionnalit&eacute;. &nbsp; Le Conseil Constitutionnel a alors retenu une interpr&eacute;tation diff&eacute;rente de celle des juridictions administratives en consid&eacute;rant que la soumission de ces sommes en int&eacute;gralit&eacute; &agrave; IRPP &eacute;tait effectivement susceptible de g&eacute;n&eacute;rer une rupture d&rsquo;&eacute;galit&eacute; et en invitant l&rsquo;administration fiscale ou les juridictions saisies &agrave; rechercher elles-m&ecirc;mes la qualification &agrave; donner aux sommes objet du protocole d&rsquo;accord. &nbsp; Le Conseil Constitutionnel a rendu sa d&eacute;cision en des termes tr&egrave;s g&eacute;n&eacute;raux puisqu&rsquo;il souligne que l&rsquo;article 80 duodecies du Code G&eacute;n&eacute;ral des Imp&ocirc;ts, s&rsquo;il est conforme &agrave; la constitution, c&rsquo;est sous r&eacute;serve que ses dispositions ne puissent&nbsp;&nbsp;&laquo;&nbsp;conduire &agrave; ce que le b&eacute;n&eacute;fice de ces exon&eacute;rations varie selon que l&rsquo;indemnit&eacute; a &eacute;t&eacute; allou&eacute;e en vertu d&rsquo;un jugement, d&rsquo;une sentence arbitrale ou d&rsquo;une transaction&nbsp;&raquo;&nbsp;(sic) et&nbsp;&laquo;&nbsp;qu&rsquo;en particulier, en cas de transaction, il appartient &agrave; l&rsquo;administration et, lorsqu&rsquo;il est saisi, au juge de l&rsquo;imp&ocirc;t de rechercher la qualification &agrave; donner aux sommes objet de la transaction&nbsp;&raquo;. &nbsp; Une telle formulation pourrait laisser planer quelques ambig&uuml;it&eacute;s en mati&egrave;re d&rsquo;assujettissement des indemnit&eacute;s transactionnelles lorsque, par exemple&nbsp;:  L&rsquo;indemnit&eacute; conventionnelle de licenciement s&rsquo;&eacute;l&egrave;ve d&rsquo;ores et d&eacute;j&agrave; &agrave; un montant sup&eacute;rieur &agrave; 6 PASS et qu&rsquo;une transaction est conclue dans la limite des 6 mois de dommages-int&eacute;r&ecirc;ts minimum encourus par la soci&eacute;t&eacute; en cas de licenciement sans cause r&eacute;elle et s&eacute;rieuse&nbsp;; Les parties transigent &agrave; un montant &eacute;quivalent &agrave; celui qui est fix&eacute; par la r&egrave;glementation en mati&egrave;re de conciliation prud&rsquo;homale (article L1235-1 du code du travail et article D1235-21 du m&ecirc;me code issus de la Loi de S&eacute;curisation de l&rsquo;Emploi de juin 2013 et pr&eacute;voyant des indemnit&eacute;s forfaitaires comprises, selon l&rsquo;anciennet&eacute; du salari&eacute;, entre 2 et 14 mois de salaire)&nbsp;; &hellip;  &nbsp; Dans ces cas en effet, il demeurerait une diff&eacute;rence de traitement sur le plan fiscal selon que les sommes soient vers&eacute;es cons&eacute;cutivement &agrave; une d&eacute;cision judiciaire ou dans un cadre transactionnel&hellip; &nbsp; Pour l&rsquo;heure, la prudence nous invite &agrave; consid&eacute;rer que le Conseil Constitutionnel, par cette d&eacute;cision, permet uniquement, pour l&rsquo;instant, de transiger avec les salari&eacute;s ayant pris acte de la rupture de leur contrat de travail en b&eacute;n&eacute;ficiant, le cas &eacute;ch&eacute;ant, du statut fiscal attach&eacute; aux transactions conclues cons&eacute;cutivement &agrave; un licenciement. &nbsp; N&eacute;anmoins, La Garanderie &amp; Associ&eacute;s demeurera tr&egrave;s attentif aux d&eacute;veloppements de cette d&eacute;cision, voire n&rsquo;h&eacute;sitera pas &agrave; apporter sa contribution aux &eacute;claircissements qui devront &ecirc;tre apport&eacute;s &agrave; l&rsquo;avenir quant &agrave; sa port&eacute;e. &nbsp; Vous serez naturellement inform&eacute; de toute &eacute;volution en la mati&egrave;re&hellip; &nbsp; Guy Alfosea &amp; Vital Jourde', 'files/20131007181629/conseil-constitutionnel-138119.pdf', 1),
(112, 913, 'Couverture frais de santé et PLF 2014', '10 Oct. 2013 - A votre santé !', 1, '<font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><font size="3"><font face="Times New Roman">Couverture\r\nsanté&nbsp;: les salariés vont bénéficier d’une obligation …\r\nd’imposition&nbsp;!<o:p></o:p></font></font></b></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">En matière de couverture de frais de santé, les réformes,\r\nréformettes et projets de réformes se succèdent à un rythme effréné qui ne\r\nconfine pas toujours à une parfaite cohérence et lisibilité.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">Les exemples au cours de ces dernières semaines n’ont pas\r\nmanqué.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">Ainsi en est-il allé de la généralisation de la couverture\r\nsanté annoncée pour 2015 voire 2016 dans la Loi de Sécurisation de l’Emploi\r\n(LSE) adoptée en juin 2013. </font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman"><font size="3">C’était oublier bien (trop) vite qu’en application du décret\r\ndu 9 janvier 2012 une obligation similaire existait pour bon nombre\r\nd’entreprises dès le 1</font><sup><font size="2">er</font></sup><font size="3"> janvier 2014 (échéance reportée au 30 juin\r\nde cette même année par une circulaire du 25 septembre 2013…).</font></font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">La LSE a également, en matière de couverture de frais de\r\nsanté, amélioré les modalités de la portabilité au bénéfice des salariés dont\r\nle contrat de travail est rompu. </font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">Ces améliorations portent sur 2 points majeurs&nbsp;:</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; mso-list: l1 level1 lfo1;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;"><font size="3">·</font><span style=''font: 7pt/normal "Times New Roman"; font-size-adjust: none; font-stretch: normal;''>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n</span></span></span><!--[endif]--><font face="Times New Roman" size="3">L’allongement de la durée de couverture de 9 à\r\n12 mois après la rupture du contrat de travail &nbsp;;</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; mso-list: l1 level1 lfo1;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;"><font size="3">·</font><span style=''font: 7pt/normal "Times New Roman"; font-size-adjust: none; font-stretch: normal;''>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n</span></span></span><!--[endif]--><font face="Times New Roman" size="3">La gratuité de cette couverture… enfin pas pour\r\ntout le monde puisque si le salarié dont le contrat de travail est rompu en bénéficiera\r\ngratuitement c’est au prix d’une mutualisation du risque qui portera donc sur\r\nles actifs qui financeront le dispositif de portabilité.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">Les salariés en poste vont donc bénéficier d’une couverture\r\nsanté obligatoire assortie d’un financement de l’employeur, à des régimes\r\nd’autant plus onéreux qu’ils conjugueront les coûts&nbsp;:</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;"><font size="3">·</font><span style=''font: 7pt/normal "Times New Roman"; font-size-adjust: none; font-stretch: normal;''>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n</span></span></span><!--[endif]--><font face="Times New Roman" size="3">d’une poursuite de la<span style="mso-spacerun: yes;">&nbsp; </span>réduction des financements de la sécurité\r\nsociale&nbsp;;</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;"><font size="3">·</font><span style=''font: 7pt/normal "Times New Roman"; font-size-adjust: none; font-stretch: normal;''>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n</span></span></span><!--[endif]--><font face="Times New Roman" size="3">d’une généralisation de la couverture\r\nobligatoire, certes financée pour partie par l’entreprise mais également par\r\nles salariés&nbsp;;</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0pt 36pt; text-indent: -18pt; mso-list: l0 level1 lfo2;"><!--[if !supportLists]--><span style="font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;"><font size="3">·</font><span style=''font: 7pt/normal "Times New Roman"; font-size-adjust: none; font-stretch: normal;''>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\r\n</span></span></span><!--[endif]--><font face="Times New Roman" size="3">d’une portabilité plus longue et assumée par les\r\nseuls actifs.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">A ces différents «&nbsp;<i style="mso-bidi-font-style: normal;">cadeaux</i>&nbsp;»,\r\ndont certains pourraient à la réflexion se poser la question de savoir s’ils\r\npeuvent réellement être ainsi qualifiés, le projet de Loi de Finances présenté\r\nle 25 septembre 2013 en ajoute un nouveau.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">En effet de l’article 5 du projet de Loi de Finances pour\r\n2014 prévoit la «&nbsp;s<i style="mso-bidi-font-style: normal;">uppression de\r\nl’exonération fiscale de la participation de l’employeur aux contrats\r\ncollectifs de complémentaire santé</i>&nbsp;». </font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">La cerise sur ce gâteau aux goûts quelque peu prononcés est\r\nque cette disposition sera applicable au calcul de l’IRPP 2014, c''est-à-dire\r\nsur l’ensemble des contributions patronales versées par les entreprises en\r\n2013, ayant ainsi et en pratique quasiment un effet rétroactif.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">La frontière entre l’absence de nouvel impôt et la suppression\r\nd’exonérations est sans doute un peu floue&nbsp;; est nettement plus claire, en\r\nrevanche, l’augmentation la pression fiscale, y compris pour les salariés,\r\nainsi que la baisse de leur pouvoir d’achat.</font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt; tab-stops: 199.5pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">La Garanderie &amp; Associés suivra ce dossier avec d’autant\r\nplus d’attention que s’il s’agit d’inciter les entreprises à développer les\r\ncouvertures pour, une fois cette objectif atteint, les taxer plus lourdement,\r\ncela conduira nécessairement ces entreprises à être plus prudentes et, ce\r\nfaisant, moins généreuses… </font></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><o:p><font face="Times New Roman" size="3">&nbsp;</font></o:p></p><font face="Times New Roman" size="3">\r\n\r\n</font><p class="MsoNormal" style="margin: 0cm 0cm 0pt;"><font face="Times New Roman" size="3">Guy Alfosea &amp; Bertrand Merville</font></p><font face="Times New Roman" size="3">\r\n\r\n</font>', '', 1),
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Priority="32" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] -->\r\n<p>&laquo;&nbsp;Il court, il court&hellip; le d&eacute;lai,  Le d&eacute;lai de prescription&nbsp;&raquo; &nbsp; Plusieurs lois r&eacute;centes, dont en dernier lieu la Loi de S&eacute;curisation de l&rsquo;Emploi du 14 juin 2013, se sont employ&eacute;es au nom de la s&eacute;curisation juridique &agrave; r&eacute;duire les d&eacute;lais de prescription. A de nombreuses reprises, La Garanderie &amp; Associ&eacute;s vous a sensibilis&eacute; aux tendances judiciaires visant &agrave; contourner ces d&eacute;lais de prescription raccourcis afin de les rendre moins rigoureux, voire en certains cas inefficaces. C&rsquo;est ainsi que, notamment lors des derni&egrave;res manifestations anim&eacute;es &nbsp;par le Cabinet les 18 avril (Club RH),&nbsp; 12&nbsp; septembre (Matin&eacute;e d&rsquo;information sur la LSE) et&nbsp; les 8 et 10 octobre dernier (Convention Annuelle des R&eacute;mun&eacute;rations), nous avions : &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; rappel&eacute; que les d&eacute;lais de prescription n&rsquo;avaient vocation &agrave; courir &laquo;&nbsp;qu&rsquo;&agrave; compter du jour o&ugrave; le titulaire d''un droit a connu ou aurait d&ucirc; conna&icirc;tre les faits lui permettant de l''exercer&nbsp;&raquo; (article 2224 du Code Civil auquel renvoie l&rsquo;article L 3245-1 du Code du Travail), &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; attir&eacute; votre attention sur le fait que le raccourcissement des d&eacute;lais aidant, cette notion risquait &agrave; l&rsquo;avenir de donner lieu &agrave; un contentieux plus fourni&nbsp;; &middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; et invit&eacute; &agrave; veiller au respect des obligations d&rsquo;information des salari&eacute;s &nbsp;et plus particuli&egrave;rement au formalisme attach&eacute; &agrave; celles-ci&nbsp;: mentions sur le bulletin de paie, information/ consultation des repr&eacute;sentants du personnel et diffusion de ces informations sur les panneaux r&eacute;serv&eacute;s &agrave; cet effet, affichages, etc &nbsp; La Cour de Cassation, dans un arr&ecirc;t du 25 septembre 2013, vient confirmer , et m&ecirc;me d&eacute;passer, nos craintes en la mati&egrave;re, dans une affaire concernant une mention erron&eacute;e sur les bulletins de paie et portant sur la convention collective applicable. Dans ce dossier, les organisations syndicales d&rsquo;une entreprise ont obtenu par voie judiciaire, et via un arr&ecirc;t de novembre 2007, l&rsquo;application d&rsquo;une autre convention collective que celle appliqu&eacute;e par l&rsquo;entreprise. Cette d&eacute;cision judiciaire avait alors consid&eacute;r&eacute; que la soci&eacute;t&eacute; aurait d&ucirc; basculer dans le champ d&rsquo;application d&rsquo;une autre convention collective depuis le 1er janvier 2000. Un groupe de salari&eacute;s a saisi le conseil de prud&rsquo;hommes en avril 2009, aux fins de voir la soci&eacute;t&eacute; condamn&eacute;e &agrave; lui verser un rappel de salaire pour la p&eacute;riode du 1er janvier 2000 au 31 juillet 2008 au titre de la convention collective applicable. L&eacute;gitimement, l&rsquo;employeur a oppos&eacute; la prescription quinquennale pour les demandes portant sur la p&eacute;riode ant&eacute;rieure &agrave; avril 2004, c''est-&agrave;-dire 5 ans avant la saisine de mai 2009. La cour a consid&eacute;r&eacute; qu&rsquo;&laquo;&nbsp;ayant constat&eacute; que les bulletins de paie d&eacute;livr&eacute;s aux salari&eacute;s mentionnaient une convention collective autre que celle applicable dans l&rsquo;entreprise, et que les salari&eacute;s n&rsquo;avaient &eacute;t&eacute; en mesure de conna&icirc;tre le statut collectif dont relevait l&rsquo;entreprise qu&rsquo;&agrave; l&rsquo;issue de la proc&eacute;dure engag&eacute;e[ &hellip;], la Cour d&rsquo;appel a peu en d&eacute;duire que le d&eacute;lai de prescription n&rsquo;avait pas commenc&eacute; &agrave; courir ant&eacute;rieurement&nbsp;&raquo;. Les demandes des salari&eacute;s ne sont donc pas couvertes par la prescription. Le point de d&eacute;part de la prescription a donc &eacute;t&eacute; fix&eacute;e &agrave; l&rsquo;issue de la proc&eacute;dure judiciaire ant&eacute;rieure&nbsp;: c&rsquo;est &agrave; cette date que la cour a estim&eacute; que les salari&eacute;s avaient eu connaissance certaine de leurs droits (et non, comme le soutenait l&rsquo;employeur, &agrave; la date d&rsquo;introduction de l&rsquo;instance alors pourtant que les salari&eacute;s avaient connaissance de leurs droits, m&ecirc;me si ces droits &eacute;taient n&eacute;cessairement litigieux, &agrave; ce stade de la proc&eacute;dure). Un tel arr&ecirc;t va &agrave; l&rsquo;encontre de la s&eacute;curisation des d&eacute;lais de prescription puisque celui-ci fait d&eacute;sormais d&eacute;pendre le point de d&eacute;part de la prescription &agrave; la solution d&eacute;finitive d&rsquo;une action judiciaire ant&eacute;rieure . Est-ce &agrave; dire que tant que la Cour ne s&rsquo;est pas prononc&eacute;e de mani&egrave;re claire sur un cas pr&eacute;cis qui n&rsquo;aurait encore fait l&rsquo;objet d&rsquo;aucun examen, la prescription n&rsquo;a jamais commenc&eacute; &agrave; courir&nbsp;? Dans l&rsquo;affirmative, cela&nbsp; reviendrait-il&nbsp; donc&nbsp; &agrave; consid&eacute;rer que dans la majeure des cas, la prescription n&rsquo;aurait jamais commenc&eacute; &agrave; courir faute d&rsquo;un pr&eacute;c&eacute;dent jurisprudentiel appliqu&eacute; &agrave; un cas strictement identique ou &agrave; tout le moins tr&egrave;s similaire&nbsp;? Ainsi par exemple, sur la prise en compte de certains &eacute;l&eacute;ments dans l&rsquo;assiette de calcul&nbsp; d&rsquo;une prime&nbsp; issue d&rsquo;une Convention collective de branche&nbsp;: devra-t-on attendre un arr&ecirc;t de la Cour sur ce point pour faire courir le d&eacute;lai de prescription&nbsp;? Est-ce &agrave; dire &eacute;galement que dans l&rsquo;hypoth&egrave;se o&ugrave; la Cour serait amen&eacute;e &agrave; op&eacute;rer un revirement de jurisprudence, elle annihilerait de facto toute prescription ant&eacute;rieure pour en ouvrir une nouvelle&nbsp;?&nbsp;  Toute l&rsquo;&eacute;quipe de La Garanderie &amp; Associ&eacute;s &nbsp;reste tr&egrave;s attentive sur les d&eacute;veloppements de cette jurisprudence et entend rappeler en tant que de besoin&nbsp; que la volont&eacute; du l&eacute;gislateur est bien de raccourcir le d&eacute;lai de prescription et de s&eacute;curiser les relations de travail. Quoi qu&rsquo;il en soit, cet arr&ecirc;t est susceptible de remettre au go&ucirc;t du jour des m&eacute;thodes quelques peu oubli&eacute;es telles que l&rsquo;audit de conformit&eacute; des obligations l&eacute;gales en mati&egrave;re d&rsquo;information, ou d&rsquo;inciter certains &agrave; adopter des modes de communications allant au-del&agrave; des obligations l&eacute;gales&nbsp; (Intranets, BSI, &hellip;). &nbsp; St&eacute;phanie Serror &amp; Guy Alfosea &nbsp;</p>', '', 1);
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	mso-bidi-theme-font:minor-bidi;} --> <!--[endif]- --> PV des &eacute;lections professionnelles&nbsp;: l&rsquo;heure, c&rsquo;est l&rsquo;heure&nbsp;! Les mentions obligatoires &agrave; faire figurer sur le proc&egrave;s verbal des &eacute;lections sont nombreuses et n&eacute;cessitent de faire preuve d&rsquo;une grande attention pour ne pas que ce dernier soit entach&eacute; d&rsquo;irr&eacute;gularit&eacute; aux cons&eacute;quences lourdes. Parmi ces mentions obligatoires doivent notamment figurer les heures d&rsquo;ouverture et de cl&ocirc;ture du scrutin. C&rsquo;est d&rsquo;ailleurs ce qu&rsquo;avait d&eacute;j&agrave; pr&eacute;cis&eacute; la Cour de cassation dans un arr&ecirc;t du 28 mars 2012 (n&deg;11-16.141). Dans cette d&eacute;cision, la chambre sociale avait consid&eacute;r&eacute; que le fait pour un pr&eacute;sident du bureau de vote de ne pas mentionner au proc&egrave;s verbal, &eacute;tabli imm&eacute;diatement apr&egrave;s la fin du d&eacute;pouillement, les heures d&rsquo;ouverture et de cl&ocirc;ture du scrutin est de nature &agrave; affecter la sinc&eacute;rit&eacute; des op&eacute;rations &eacute;lectorales. La Cour prend m&ecirc;me le soin de pr&eacute;ciser que s&rsquo;agissant d&rsquo;un principe du droit &eacute;lectoral, cette irr&eacute;gularit&eacute; justifie &agrave; elle seule l&rsquo;annulation des &eacute;lections. Allant encore plus loin, les Hauts magistrats ont m&ecirc;me &eacute;t&eacute; jusqu&rsquo;&agrave; pr&eacute;ciser, tout r&eacute;cemment, dans un arr&ecirc;t du 16 octobre 2013, que l&rsquo;omission a posteriori ne pouvait &ecirc;tre r&eacute;gularis&eacute;e. En effet, la Cour rappelle que l&rsquo;absence des mentions quant aux heures d&rsquo;ouverture et de cl&ocirc;ture du scrutin sur le proc&egrave;s verbal des &eacute;lections est de nature &agrave; affecter la sinc&eacute;rit&eacute; des op&eacute;rations &eacute;lectorales et, puisqu&rsquo;il s&rsquo;agit d&rsquo;un principe g&eacute;n&eacute;ral du droit &eacute;lectoral, justifie l&rsquo;annulation des &eacute;lections. En cons&eacute;quence, le Pr&eacute;sident du bureau de vote doit mentionner sur le Proc&egrave;s Verbal, qui est &eacute;tabli imm&eacute;diatement apr&egrave;s la fin du d&eacute;pouillement, les heures d&rsquo;ouverture et de cl&ocirc;ture du scrutin.  La Cour en conclut que l&rsquo;absence de cette mention ne peut &ecirc;tre r&eacute;gularis&eacute;e a posteriori (Cass. Soc. 16 octobre 2013 n&deg;12-21.680). D&egrave;s lors, et quand bien m&ecirc;me comme en l&rsquo;esp&egrave;ce, le Pr&eacute;sident et le bureau de vote auraient proc&eacute;d&eacute; &agrave; une r&eacute;gularisation constat&eacute;e publiquement, la simple omission des heures d&rsquo;ouverture et de cl&ocirc;ture sur le PV &eacute;tabli imm&eacute;diatement apr&egrave;s le scrutin, contrevient &agrave; l&rsquo;article R. 57 du code &eacute;lectoral et constitue une irr&eacute;gularit&eacute;. La Garanderie&nbsp;&amp; Associ&eacute;s attire donc l&rsquo;attention des entreprises sur le respect indispensable de ce formalisme, au regard des cons&eacute;quences attach&eacute;es, &agrave; savoir l&rsquo;annulation pure et simple des &eacute;lections. Cette alerte est d&rsquo;autant plus indispensable que les formulaires-imprim&eacute;s CERFA &eacute;tablis par l&rsquo;Administration actuellement en vigueur ne sont toujours pas &agrave; jour de la jurisprudence de mars 2012. Ils ne comportent en effet aucune mention concernant les heures d&rsquo;ouverture et de cl&ocirc;ture des scrutins. &nbsp;Nous vous invitons donc &agrave; &ecirc;tre tr&egrave;s vigilants et &agrave; ajouter ces indications, le cas &eacute;ch&eacute;ant dans vos &laquo;&nbsp;trames types&nbsp;&raquo; ou &agrave; d&eacute;faut, alerter le Pr&eacute;sident et les membres du bureau de vote pour que ces mentions soient bien inscrites dans le Proc&egrave;s verbal.  &nbsp; St&eacute;phanie Serror &amp; Bertrand Merville', '', 1),
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	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:"Times New Roman"; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin;} --> <!--[endif] --></p>\r\n<p class="MsoNormal" style="margin-left: 42.55pt; text-align: center; text-indent: -42.55pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Affaire de la cr&egrave;che Baby Loup&nbsp;: La Cour d&rsquo;appel de Paris fait de la r&eacute;sistance</span></strong></p>\r\n<p class="MsoNormal" style="margin-left: 42.55pt; text-indent: -42.55pt;"><strong style="mso-bidi-font-weight: normal;"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&nbsp;</span></strong></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Lors de notre club RH d&rsquo;avril dernier, nous avions eu l&rsquo;occasion de revenir sur l&rsquo;affaire Baby Loup et de commenter l&rsquo;arr&ecirc;t de la Cour de cassation.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La position de la Chambre sociale avait soulev&eacute; de vives r&eacute;actions, entra&icirc;nant au-del&agrave; du d&eacute;bat juridique, un r&eacute;el d&eacute;bat de soci&eacute;t&eacute;.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Sur le plan juridique, la question est la suivante&nbsp;: le licenciement pour faute grave d&rsquo;une salari&eacute;e d&rsquo;une cr&egrave;che pour port du voile islamique en contradiction avec les dispositions du r&egrave;glement int&eacute;rieur en vigueur dans l&rsquo;entreprise doit-il &ecirc;tre annul&eacute; pour discrimination&nbsp;?</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La salari&eacute;e avait &eacute;t&eacute; d&eacute;bout&eacute;e de sa demande d&rsquo;annulation par le Conseil de Prud&rsquo;hommes de Mantes-la-Jolie (2010), puis par la Cour d&rsquo;appel de Versailles (2011).</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Se pronon&ccedil;ant sur le pourvoi form&eacute; par cette salari&eacute;e &agrave; l&rsquo;encontre de l&rsquo;arr&ecirc;t rendu par la Cour d&rsquo;appel de Versailles, la Chambre Sociale de la Cour de cassation a d&rsquo;abord pr&eacute;cis&eacute; le 19 mars dernier, que&nbsp;: </span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&laquo;&nbsp;<em style="mso-bidi-font-style: normal;">le principe de la&iuml;cit&eacute; instaur&eacute; par l&rsquo;article 1<sup>er</sup> de la Constitution n&rsquo;est pas applicable aux salari&eacute;s des employeurs de droit priv&eacute; qui ne g&egrave;rent pas un service public&nbsp;; qu&rsquo;il ne peut d&egrave;s lors &ecirc;tre invoqu&eacute; pour les priver de la protection que leurs assurent les dispositions du Code du travail&nbsp;</em>&raquo; (Cass. Soc. 19 mars 2013, n&deg;11-28.845)</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La Cour avait n&eacute;anmoins admis que le r&egrave;glement int&eacute;rieur d&rsquo;une entreprise priv&eacute;e puisse apporter des restrictions &agrave; la libert&eacute; religieuse &agrave; la triple condition d&rsquo; &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">&ecirc;tre justifi&eacute;es par la nature de la t&acirc;che &agrave; accomplir, r&eacute;pondre &agrave; une exigence professionnelle essentielle et d&eacute;terminante et proportionn&eacute;es au but recherch&eacute;</em>&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La clause du r&egrave;glement int&eacute;rieur &eacute;tait ainsi libell&eacute;e&nbsp;:</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&laquo;&nbsp;<em>Le principe de libert&eacute; de conscience et de religion de chacun des membres du personnel ne peut faire obstacle au respect des principes de la&iuml;cit&eacute; et de neutralit&eacute; qui s&rsquo;appliquent dans l&rsquo;exercice de l&rsquo;ensemble des activit&eacute;s d&eacute;velopp&eacute;es par Baby Loup, tant dans les locaux de la cr&egrave;che ou ses annexes qu&rsquo;en accompagnement ext&eacute;rieur des enfants confi&eacute;s &agrave; la cr&egrave;che</em>.&nbsp;&raquo;</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La Cour avait finalement jug&eacute;, au cas d&rsquo;esp&egrave;ce, que cette interdiction &eacute;tait trop g&eacute;n&eacute;rale et impr&eacute;cise et qu&rsquo;en cons&eacute;quence le licenciement de la salari&eacute;e devait &ecirc;tre consid&eacute;r&eacute; comme discriminatoire et donc nul.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La Cour d&rsquo;appel de Paris, statuant sur renvoi de la Cour de Cassation, a rendu aujourd&rsquo;hui un &laquo;&nbsp;arr&ecirc;t de r&eacute;sistance&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">En effet, suivant ainsi les r&eacute;quisitions de l&rsquo;avocat g&eacute;n&eacute;ral, elle a confirm&eacute; le licenciement pour faute grave de la salari&eacute;e, consid&eacute;rant qu&rsquo;il n&rsquo;y avait &laquo;&nbsp;pas atteinte &agrave; la libert&eacute; religieuse&nbsp;&raquo; et que le licenciement n&rsquo;&eacute;tait pas discriminatoire.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La Cour a en effet jug&eacute; que la cr&egrave;che &eacute;tait &laquo;&nbsp;une entreprise de conviction&nbsp;&raquo; &ndash;notion in&eacute;dite qui n&rsquo;est pas sans rappeler celle d&rsquo;entreprise de tendance &ndash; et qu&rsquo;elle pouvait &agrave; ce titre imposer une obligation de neutralit&eacute; &agrave; ses salari&eacute;s. </span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Elle a cependant pris le soin de pr&eacute;ciser, faisant &eacute;cho &agrave; l&rsquo;arr&ecirc;t du 19 mars dernier, que </span><span style="mso-bidi-font-size: 12.0pt; font-family: &amp;amp;quot;">cette obligation de neutralit&eacute; dans le r&egrave;glement int&eacute;rieur n&rsquo;a pas <em style="mso-bidi-font-style: normal;">&laquo;&nbsp;la port&eacute;e d&rsquo;une interdiction g&eacute;n&eacute;rale puisqu&rsquo;elle exclut les activit&eacute;s sans contact avec les enfants&nbsp;</em>&raquo; et r&eacute;pond par ailleurs &agrave; l&rsquo;exigence professionnelle &laquo;&nbsp;<em style="mso-bidi-font-style: normal;">de respecter et prot&eacute;ger la conscience en &eacute;veil des enfants&nbsp;</em>&raquo;.</span><span style="font-size: 10.0pt; font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Est-ce-l&agrave; l&rsquo;issue de cette fameuse saga judiciaire&nbsp;?</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Rien n&rsquo;est moins s&ucirc;r puisque la salari&eacute;e dispose maintenant du droit de se pourvoir une nouvelle fois en cassation et de faire examiner sa situation par l&rsquo;Assembl&eacute;e pl&eacute;ni&egrave;re de la Cour de cassation.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">La Garanderie et Associ&eacute;s ne manquera &eacute;videmment pas de vous tenir inform&eacute;s du d&eacute;nouement de cette affaire.</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&nbsp;</span></p>\r\n<p class="MsoNormal"><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">Marine Geslin </span><span style="mso-bidi-font-size: 12.0pt; font-family: &amp;amp;quot; color: black; mso-ansi-language: EN-US;">&amp;</span><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;"> Bertrand Merville</span></p>\r\n<p class="MsoNormal" style="margin-left: 42.55pt; text-indent: -42.55pt;"><a href="mailto:cabinet@lagaranderie.fr" target="_blank"><span style="font-family: &amp;amp;quot;">cabinet@lagaranderie.fr</span></a><span style="font-family: &amp;amp;quot; color: black; mso-themecolor: text1;">&nbsp;</span></p>', '', 1);
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Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:11.0pt; 	font-family:"Calibri","sans-serif"; 	mso-ascii-font-family:Calibri; 	mso-ascii-theme-font:minor-latin; 	mso-fareast-font-family:"Times New Roman"; 	mso-fareast-theme-font:minor-fareast; 	mso-hansi-font-family:Calibri; 	mso-hansi-theme-font:minor-latin; 	mso-bidi-font-family:"Times New Roman"; 	mso-bidi-theme-font:minor-bidi;} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La plupart d&rsquo;entre vous avez d&rsquo;ores et d&eacute;j&agrave; &eacute;tabli les bulletins de paie du mois de d&eacute;cembre 2013 mentionnant g&eacute;n&eacute;ralement le net imposable annuel de vos salari&eacute;s.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Or, ceux-ci sont d&eacute;sormais erron&eacute;s puisque, comme vous le savez, la Loi de Finances pour 2014, du 29 d&eacute;cembre 2013, a r&eacute;int&eacute;gr&eacute; la participation de l&rsquo;employeur &agrave; un r&eacute;gime de pr&eacute;voyance compl&eacute;mentaire collectif et obligatoire dans le revenu imposable du salari&eacute;&nbsp;: les cotisations patronales sur les garanties &laquo;&nbsp;frais de sant&eacute;&nbsp;&raquo; sont donc d&eacute;sormais imposables d&egrave;s le premier Euro. Or, cette r&egrave;gle, qui r&eacute;sulte du texte publi&eacute; au Journal Officiel le 30 d&eacute;cembre 2013, s&rsquo;applique d&eacute;j&agrave; sur les r&eacute;mun&eacute;rations vers&eacute;es en 2013.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cela vous oblige donc &agrave; d&eacute;clarer dans le cadre de la DADS que vous devrez &eacute;tablir avant le 12 f&eacute;vrier prochain (la date traditionnelle du 31 janvier a &eacute;t&eacute; report&eacute;e en raison de la parution tardive de la loi de finances) un net imposable diff&eacute;rent de celui mentionn&eacute; sur les bulletins de paie pour tous vos salari&eacute;s (y compris pour les salari&eacute;s ayant quitt&eacute; l''entreprise en cours d''ann&eacute;e). Ce d&eacute;calage, qui dans certains cas peut &ecirc;tre important, risque n&eacute;cessairement de susciter des interrogations de la part de vos salari&eacute;s qui recevront une d&eacute;claration de revenus pr&eacute;&eacute;tablie mentionnant un montant diff&eacute;rent de celui auquel ils s&rsquo;attendaient.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cette situation in&eacute;dite pourrait justifier une information interne afin de pr&eacute;venir les collaborateurs et de d&eacute;samorcer une &eacute;ventuelle contestation tourn&eacute;e vers l&rsquo;employeur qui n&rsquo;est en rien responsable de cette &laquo;&nbsp;mauvaise surprise&nbsp;&raquo;.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;"><br /></span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Justine Godey &amp; Guy Alfosea<br /></span></p>', '', 1);
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&amp;amp;amp;">S&eacute;curisation de l&rsquo;emploi&nbsp;: publication attendue du d&eacute;cret sur les d&eacute;lais de consultations du CE</span></strong></p>\r\n<p class="MsoNormal" style="text-align: justify;"><strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></strong><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le d&eacute;cret du 27 d&eacute;cembre 2013 fixe enfin les d&eacute;lais de consultations du CE applicables &agrave; compter du 2 janvier 2014, hors consultations d&eacute;j&agrave; en cours &agrave; cette date. Il pr&eacute;cise &eacute;galement le contenu de la base de donn&eacute;es unique, sur laquelle nous aurons l&rsquo;occasion de revenir.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La loi de s&eacute;curisation de l&rsquo;emploi du 14 juin 2013 avait en effet modifi&eacute; les d&eacute;lais de consultation du comit&eacute; d&rsquo;entreprise en modifiant la r&eacute;daction de l&rsquo;article L.2323-3 du Code du Travail comme suit&nbsp;:</span></p>\r\n<p class="MsoNormal" style="margin-left: 35.45pt; text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&laquo;&nbsp;<em>Sauf dispositions l&eacute;gislatives sp&eacute;ciales, un accord entre l''employeur et le comit&eacute; d''entreprise ou, le cas &eacute;ch&eacute;ant, le comit&eacute; central d''entreprise, adopt&eacute; &agrave; la majorit&eacute; des membres titulaires &eacute;lus du comit&eacute;, ou, &agrave; d&eacute;faut d''accord, <strong>un d&eacute;cret en Conseil d''Etat fixe les d&eacute;lais dans lesquels les avis du comit&eacute; d''entreprise sont rendus</strong> dans le cadre des consultations pr&eacute;vues aux articles L.2323-6 &agrave; L.2323-60, ainsi qu''aux&nbsp;<a href="http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=F379E9B6DF16A555D14E1F0B932B5535.tpdjo13v_3?cidTexte=LEGITEXT000006072050&amp;idArticle=LEGIARTI000006901836&amp;dateTexte=&amp;categorieLien=cid" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">articles L.2281-12</span></a>,&nbsp;<a href="http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=F379E9B6DF16A555D14E1F0B932B5535.tpdjo13v_3?cidTexte=LEGITEXT000006072050&amp;idArticle=LEGIARTI000006902005&amp;dateTexte=&amp;categorieLien=cid" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">L.2323-72&nbsp;</span></a>et&nbsp;<a href="http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=F379E9B6DF16A555D14E1F0B932B5535.tpdjo13v_3?cidTexte=LEGITEXT000006072050&amp;idArticle=LEGIARTI000006902450&amp;dateTexte=&amp;categorieLien=cid" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">L.3121-11</span></a>. Ces d&eacute;lais, qui ne peuvent &ecirc;tre inf&eacute;rieurs &agrave; quinze jours, doivent permettre au comit&eacute; d''entreprise d''exercer utilement sa comp&eacute;tence, en fonction de la nature et de l''importance des questions qui lui sont soumises et, le cas &eacute;ch&eacute;ant, de l''information et de la consultation du ou des comit&eacute;s d''hygi&egrave;ne, de s&eacute;curit&eacute; et des conditions de travail.</em></span></p>\r\n<p class="MsoNormal" style="margin-left: 35.45pt; text-align: justify;"><em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;A l''expiration de ces d&eacute;lais ou du d&eacute;lai mentionn&eacute; au dernier alin&eacute;a de&nbsp;<a href="http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=F379E9B6DF16A555D14E1F0B932B5535.tpdjo13v_3?cidTexte=LEGITEXT000006072050&amp;idArticle=LEGIARTI000006901934&amp;dateTexte=&amp;categorieLien=cid" target="_blank"><span style="color: windowtext; text-decoration: none; text-underline: none;">l''article L.2323-4</span></a>, le comit&eacute; d''entreprise est r&eacute;put&eacute; avoir &eacute;t&eacute; consult&eacute; et avoir rendu un avis n&eacute;gatif.</span></em><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;&raquo;</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">C&rsquo;est donc avec impatience que ce d&eacute;cret &eacute;tait attendu, les entreprises n&rsquo;ayant que rarement pris l&rsquo;initiative de conclure un accord avec le CE sans avoir connaissance des r&egrave;gles minimales fix&eacute;es par le l&eacute;gislateur.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le d&eacute;cret fixe les d&eacute;lais de consultation suivants&nbsp;: </span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">1 mois &agrave; compter de la communication par l&rsquo;employeur des informations pr&eacute;vues par le Code du travail ou de l&rsquo;information par l&rsquo;employeur de leur mise &agrave; disposition dans la base de donn&eacute;es unique&nbsp;;</span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">2 mois en cas d&rsquo;intervention d&rsquo;un expert&nbsp;(qui a 21 jours &agrave; compter de sa nomination pour rendre son rapport) ;</span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">3 mois en cas de saisine d''un ou de plusieurs CHSCT (et ce, que le CE ait recours &agrave; un expert ou non), l&rsquo;avis du ou des CHSCT devant alors &ecirc;tre remis au CE au plus tard 7 jours avant l&rsquo;expiration de ce d&eacute;lai&nbsp;;</span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l1 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">4 mois si une instance de coordination des CHSCT a &eacute;t&eacute; mise en place.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Ces d&eacute;lais de consultation ont un champ d&rsquo;application tr&egrave;s large puisque, sauf dispositions l&eacute;gislatives sp&eacute;ciales, ils concernent non seulement l''ensemble des consultations pr&eacute;vues aux articles L.2323-6 &agrave; L.2323-60 du Code du travail (&agrave; savoir : consultation du comit&eacute; sur l''organisation et la marche de l''entreprise, sur les conditions de travail, en mati&egrave;re de formation professionnelle et d''apprentissage, lors d''une proc&eacute;dure collective, op&eacute;rations d&rsquo;OPA et de concentration et consultations p&eacute;riodiques), mais &eacute;galement celles portant sur le bilan social, le droit d''expression des salari&eacute;s et le contingent annuel d''heures suppl&eacute;mentaires.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Ces d&eacute;lais peuvent donc appara&icirc;tre comme relativement longs voire inadapt&eacute;s aux contraintes organisationnelles de la vie d&rsquo;une entreprise. Ils r&eacute;pondent n&eacute;anmoins &agrave; l&rsquo;objectif de s&eacute;curisation que s&rsquo;&eacute;tait donn&eacute; la loi puisqu&rsquo;en contrepartie le comit&eacute; d&rsquo;entreprise devrait &ecirc;tre dans l&rsquo;impossibilit&eacute; de les prolonger sans l&rsquo;accord de l&rsquo;employeur, le CE &eacute;tant r&eacute;put&eacute; consult&eacute; &agrave; l&rsquo;expiration des d&eacute;lais, y compris s&rsquo;il n&rsquo;a pas rendu d&rsquo;avis formel, son avis &eacute;tant alors consid&eacute;r&eacute; comme n&eacute;gatif.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En outre, pour La Garanderie et Associ&eacute;s, ces d&eacute;lais maximaux ne s&rsquo;opposent pas &agrave; ce que le comit&eacute; :</span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo2;"><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">convienne d&rsquo;un d&eacute;lai plus rapide &agrave; l&rsquo;expiration duquel son avis serait r&eacute;put&eacute; acquis &agrave; d&eacute;faut d&rsquo;avis expresse (dans ce cas le d&eacute;lai de 15 jours pr&eacute;cit&eacute; devrait alors, par pr&eacute;caution, &ecirc;tre observ&eacute;)&nbsp;; un tel accord avec le CE (ou le CCE) pourrait raviver l&rsquo;int&eacute;r&ecirc;t de conclure avec celui-ci un r&egrave;glement int&eacute;rieur pr&eacute;voyant, notamment, les d&eacute;lais de consultation de cette instance dans le cadre des op&eacute;rations courantes ;</span></p>\r\n<p class="MsoListParagraph" style="text-align: justify; text-indent: -18.0pt; mso-list: l0 level1 lfo2;"><span style="font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol;"><span style="mso-list: Ignore;">&middot;<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">accepte de formuler un avis dans des d&eacute;lais plus brefs encore (tels que par exemple les d&eacute;lais de 3 jours ou de 8 jours de convocation du CE ou du CCE) s&rsquo;il l&rsquo;estime possible&nbsp;; nous esp&eacute;rons que les tribunaux seront rapidement appel&eacute;s &agrave; confirmer cette analyse.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">De m&ecirc;me, les d&eacute;lais d&rsquo;expertises sont parall&egrave;lement &eacute;galement encadr&eacute;s (d&eacute;lai de 3 jours &agrave; compter de sa nomination par l&rsquo;expert pour demander des informations compl&eacute;mentaires, obligation pour l&rsquo;employeur de r&eacute;pondre dans les 5 jours et d&eacute;lai de 21 jours pour que l&rsquo;expert rende son rapport), ce qui devrait permettre de limiter les blocages li&eacute;s aux d&eacute;lais d&rsquo;attente de remise des rapports par l&rsquo;expert.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Reste que le comit&eacute; d&rsquo;entreprise pourrait conserver la possibilit&eacute; d&rsquo;estimer que le d&eacute;lai de consultation n&rsquo;a pas commenc&eacute; &agrave; courir car l&rsquo;employeur ne lui aurait pas transmis toutes les informations lui permettant d&rsquo;&eacute;mettre un &laquo;&nbsp;<em>avis &eacute;clair&eacute;</em>&nbsp;&raquo;. </span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Sur ce point, la loi a n&eacute;anmoins pr&eacute;vu la possibilit&eacute; pour les membres &eacute;lus du comit&eacute; qui estimeraient ne pas disposer d''&eacute;l&eacute;ments suffisants de saisir le pr&eacute;sident du tribunal de grande instance statuant en la forme des r&eacute;f&eacute;r&eacute;s, pour qu''il ordonne la communication par l''employeur des &eacute;l&eacute;ments manquants. Le juge devrait alors statuer dans les 8 jours, sans qu&rsquo;une telle proc&eacute;dure n&rsquo;ait pour effet de prolonger le d&eacute;lai dont dispose le comit&eacute; pour rendre son avis. Cette louable volont&eacute; de c&eacute;l&eacute;rit&eacute; du l&eacute;gislateur r&eacute;sistera-t-elle &agrave; la pratique judiciaire et aux d&eacute;lais d&rsquo;enr&ocirc;lement des tribunaux, sachant qu&rsquo;en cas de difficult&eacute;s particuli&egrave;res d''acc&egrave;s aux informations n&eacute;cessaires &agrave; la formulation de l''avis motiv&eacute; du comit&eacute; d''entreprise, le juge est autoris&eacute; &agrave; d&eacute;cider une prolongation du d&eacute;lai de consultation&nbsp;? L&agrave; encore la pratique judiciaire sera n&eacute;cessaire pour &eacute;valuer les impacts de la loi.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Quoi qu&rsquo;il en soit, il nous incombe &agrave; tous de l&rsquo;appliquer d&egrave;s &agrave; pr&eacute;sent.</span></p>\r\n<p class="MsoNormal" style="text-align: justify;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">&nbsp;</span></p>\r\n<p><span style="font-size: 9.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-bidi-font-family: &amp;amp;amp; mso-ansi-language: FR; mso-fareast-language: FR; mso-bidi-language: AR-SA;">Justine Godey &amp; Guy Alfosea</span></p>', 'files/20140107142545/joe_20131231_0064.pdf', 1);
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SemiHidden="false"    UnhideWhenUsed="false" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" SemiHidden="false"    UnhideWhenUsed="false" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" SemiHidden="false"    UnhideWhenUsed="false" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" QFormat="true" Name="TOC Heading" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <mce:style><!   /* Style Definitions */  table.MsoNormalTable 	{mso-style-name:"Tableau Normal"; 	mso-tstyle-rowband-size:0; 	mso-tstyle-colband-size:0; 	mso-style-noshow:yes; 	mso-style-priority:99; 	mso-style-qformat:yes; 	mso-style-parent:""; 	mso-padding-alt:0cm 5.4pt 0cm 5.4pt; 	mso-para-margin:0cm; 	mso-para-margin-bottom:.0001pt; 	mso-pagination:widow-orphan; 	font-size:10.0pt; 	font-family:"Times New Roman","serif";} --> <!--[endif] --></p>\r\n<p class="MsoNormal"><strong><span style="text-decoration: underline;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">S&eacute;curisation de l&rsquo;emploi&nbsp;: pr&eacute;cisions sur la base de donn&eacute;es &eacute;conomiques et sociales</span></span></strong></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">La loi de s&eacute;curisation de l&rsquo;emploi du 14 juin 2013 a pr&eacute;vu la cr&eacute;ation d&rsquo;une &laquo;&nbsp;base de donn&eacute;es &eacute;conomiques et sociales&nbsp;&raquo;, mise r&eacute;guli&egrave;rement &agrave; jour, qui rassemble un ensemble d''informations que l''employeur met &agrave; disposition du comit&eacute; d''entreprise et, &agrave; d&eacute;faut, des d&eacute;l&eacute;gu&eacute;s du personnel, des membres du CCE, des membres du CHSCT et des d&eacute;l&eacute;gu&eacute;s syndicaux. Cette base doit &ecirc;tre mise en place dans les entreprises d''au moins 300 salari&eacute;s avant le 14 juin 2014 et, dans les entreprises de 50 &agrave; 299 salari&eacute;s, avant le 14 juin 2015.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le d&eacute;cret du 27 d&eacute;cembre 2013 dresse la liste des informations devant figurer dans la base selon l&rsquo;effectif de l&rsquo;entreprise (cf. pi&egrave;ce jointe).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Au regard du d&eacute;tail de ces informations, il est &agrave; relever que cette base ne constitue pas une simple reproduction du bilan social. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Au contraire, elle constitue une avanc&eacute;e fondamentale en ce qu&rsquo;elle met en place un v&eacute;ritable partage des informations &eacute;conomiques avec les repr&eacute;sentants du personnel. Elle est en cela conforme &agrave; l&rsquo;esprit de la loi de s&eacute;curisation qui vise &agrave; associer et &agrave; responsabiliser les repr&eacute;sentants des salari&eacute;s dans la gestion de l&rsquo;entreprise.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Cet outil doit donc &ecirc;tre mani&eacute; avec pr&eacute;caution afin de favoriser le dialogue social en adoptant une parfaite transparence &agrave; l&rsquo;&eacute;gard des interlocuteurs de l&rsquo;employeur, tout en s&rsquo;assurant du respect de la n&eacute;cessaire obligation de confidentialit&eacute; qui doit accompagner cet effort.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">En effet, les enjeux &eacute;conomiques restent encore dans la plupart des entreprises &agrave; la lisi&egrave;re du dialogue social, l&rsquo;employeur craignant de se heurter &agrave; une incompr&eacute;hension de la part des repr&eacute;sentants du personnel.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">L&rsquo;&eacute;laboration de cette base de donn&eacute;es &eacute;conomiques et sociales peut donc &ecirc;tre l&rsquo;occasion de faire de la p&eacute;dagogie vis-&agrave;-vis des repr&eacute;sentants du personnel afin de leur permettre de mieux comprendre l&rsquo;importance et l&rsquo;int&eacute;r&ecirc;t des enjeux &eacute;conomiques. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">De ce point de vue, alors que le bilan social consistait en un instantan&eacute; de la situation de l&rsquo;entreprise, la base de donn&eacute;es &eacute;conomiques et sociales peut &ecirc;tre l&rsquo;occasion de mettre en avant les avanc&eacute;es sociales mais aussi leur co&ucirc;t &eacute;conomique, qui est aujourd&rsquo;hui bien souvent en dehors du d&eacute;bat.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Rappelons que les informations figurant dans la base doivent concerner&nbsp;l&rsquo;ann&eacute;e et cours, mais aussi les deux ann&eacute;es pr&eacute;c&eacute;dentes (&agrave; compter de l&rsquo;ann&eacute;e pour laquelle la BDU devient obligatoire) et les grandes tendances pour les trois ann&eacute;es suivantes. Elle peut donc &ecirc;tre l&rsquo;occasion de valoriser les informations pass&eacute;es pour mettre l&rsquo;accent sur les efforts d&eacute;j&agrave; consentis mais &eacute;galement de partager les orientations futures, sans entrer dans une v&eacute;ritable pr&eacute;vision.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Parall&egrave;lement, la contrepartie &agrave; ce d&eacute;veloppement du dialogue doit &ecirc;tre un strict respect de l&rsquo;obligation de discr&eacute;tion qui p&egrave;se sur les repr&eacute;sentants du personnel quant aux obligations confidentielles&nbsp;: l&rsquo;employeur doit donc pr&eacute;cis&eacute;ment mentionner dans les documents mis dans la base les informations rev&ecirc;tant un caract&egrave;re confidentiel et la dur&eacute;e de celui-ci. </span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Rappelons que la loi n&rsquo;impose aucun format de constitution de la base de donn&eacute;es &eacute;conomiques et sociales&nbsp;: celle-ci peut donc prendre la forme d&rsquo;une base de donn&eacute;es consultables sur l&rsquo;intranet de l&rsquo;entreprise mais &eacute;galement d&rsquo;un fichier informatique s&eacute;curis&eacute; (mot de passe s&eacute;curis&eacute;, documents ne pouvant &ecirc;tre imprim&eacute;s ni coll&eacute;s...) voire d&rsquo;un dossier papier. L&rsquo;employeur doit donc s&eacute;rieusement r&eacute;fl&eacute;chir aux modalit&eacute;s de cr&eacute;ation de la base les plus &agrave; m&ecirc;me d&rsquo;assurer un maximum de confidentialit&eacute; et de s&eacute;curisation des informations</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Par ailleurs, l&rsquo;employeur qui joue le jeu de la transparence &agrave; travers la base de donn&eacute;es &eacute;conomiques et sociales a par ce biais l&rsquo;occasion d&rsquo;all&eacute;ger les informations consultations &agrave; mener devant le comit&eacute; d&rsquo;entreprise en s&rsquo;&eacute;vitant la cr&eacute;ation d&rsquo;un document sp&eacute;cifique. En effet, mise &agrave; part pour les consultations relatives &agrave; des &eacute;v&egrave;nements ponctuels&nbsp;(restructuration, l&rsquo;introduction de nouvelles technologies, par exemple...) qui doivent continuer &agrave; &ecirc;tre transmis directement au CE, la mise &agrave; disposition actualis&eacute;e des informations dans la base vaut communication au CE pour les &eacute;l&eacute;ments d&rsquo;information contenus dans les rapports et informations actuellement transmis de mani&egrave;re r&eacute;currente au CE mais &eacute;galement pour les informations qui rev&ecirc;tent un caract&egrave;re p&eacute;riodique si&nbsp;: </span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">l&rsquo;employeur actualise ces informations en respectant les p&eacute;riodicit&eacute;s pr&eacute;vues par le Code du Travail&nbsp;;</span></p>\r\n<p class="MsoListParagraph" style="text-indent: -18.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10.0pt; font-family: &amp;amp;amp; mso-fareast-font-family: Verdana; mso-bidi-font-family: Verdana;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt &amp;amp;amp;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">les informations sont accompagn&eacute;es des &eacute;l&eacute;ments d&rsquo;analyse ou d&rsquo;explication pr&eacute;vus par la l&eacute;gislation.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Les d&eacute;bats parlementaires avaient n&eacute;anmoins insist&eacute; sur le fait que l&rsquo;insertion dans la base de donn&eacute;es &eacute;conomiques et sociales ne dispense &eacute;videmment pas l&rsquo;employeur de la consultation du CE &agrave; laquelle la remise de l&rsquo;information concern&eacute;e serait associ&eacute;e&nbsp;: lorsqu&rsquo;il est pr&eacute;vu la consultation du CE apr&egrave;s la remise d&rsquo;un rapport, celle-ci doit se tenir apr&egrave;s la mise &agrave; disposition sur la base, dans un d&eacute;lai conforme aux nouvelles dispositions (cf. notre article sur les d&eacute;lai de consultation du CE).</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Le fait d&rsquo;alimenter et de r&eacute;guli&egrave;rement mettre &agrave; jour la base peut donc d&rsquo;une part all&eacute;ger la proc&eacute;dure de convocation et les documents &agrave; y joindre mais &eacute;galement limiter le risque que le comit&eacute; d&rsquo;entreprise ne tente d&rsquo;allonger les d&eacute;lais au terme desquels son absence d&rsquo;avis &eacute;quivaut &agrave; un avis.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 10.0pt; font-family: &amp;amp;amp;">Compte tenu de tous les enjeux aff&eacute;rents &agrave; cette nouvelle base, l&rsquo;utilisation de celle-ci comme une contrainte avec un remplissage a minima des informations serait une erreur. Au contraire, une v&eacute;ritable r&eacute;flexion doit pr&eacute;c&eacute;der la constitution de cette base dans chaque entreprise afin d&rsquo;utiliser au mieux ce nouvel outil de gestion du dialogue social.</span></p>\r\n<p class="MsoNormal"><span style="font-size: 9.0pt; font-family: &amp;amp;amp;">&nbsp;Guy Alfosea et Justine Godey</span></p>', 'files/20140116141842/PJ_-_0907_-_Décret_du_27_décembre_2013.pdf', 1);
