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Bail charge of the work

In commercial premises leased, which the lessee or lessor shall bear the cost of repairs? The answer differs, first, by type of work required, and secondly, depending on the specific provisions in the lease. Thus, in principle, the work necessitated by the obsolescence are borne by the lessor. However, tenant and landlord can expressly provide for a clause in the contract, that this type of repair will be funded first.

However, the Supreme Court has made clear that the work necessitated by defects in the structure of the building are borne by the landlord and he can not evade this obligation through a clause in the contract. It was in this case to rehabilitate the affected walls for cracks and repair a portion of the roof also cracked. Copyright ©
SID Press - 2008

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partners of a company private practice

Some professionals (subject to a statute or regulation, or the title of which is protected) can operate as a public corporation private practice (SALT) with the operating rules largely follow those of commercial companies, but with the accommodation of the exercise a profession.

Thus, among the specific features of the SEL, the law currently requires that more than half the capital and voting rights is owned by practicing professionals within the company. And only a quarter or less of the capital may be held by persons not a profession.

The law of modernization of the economy, published recently, increases the share of capital than non-professionals are allowed to hold a SEL. Subject to the publication of an order for each type of occupation, non-professionals can now hold less than half the capital of SEL and not one quarter of it up.

Caution: In the health sector, the share of non-professionals is limited to one quarter of the capital of SEL. The judicial and legal professions, meanwhile, still can not open to non-professionals. Copyright ©
SID Press - 2008

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Incentives Business Transfer

To encourage entrepreneurs to share their work tool, the government encourages communications to employees and family members.

Assignment of business to employees or relatives
The transfer full ownership of a company now allows an employee or family members of the transferor (spouse, PACS, ascendants and descendants) to benefit an allowance of € 300 000 on its taxable value to human mutation.

This measure has a broad scope as it covers both business dispositions individuals that transfers of shares of companies under the income tax or corporation tax. To qualify, however, numerous conditions are required (subject to the company, the buyer's quality, continued work for 5 years ...).

Donation corporate employees
the same objective of facilitating business transfers, the device, providing that the donation in full ownership of a business (or similar) with a value below 300 € 000 is exempt when sold an employee of the company is relaxed.

The law of modernization of the economy transforms, in effect, that tax abatement of 300 000 €. Thus, funds whose value exceeds € 300 000 may receive the tax benefit, which was not the case so far.

The tax benefit is now as follows: - if the fund value is transmitted below 300 000 €, the gift is exempt from registration fees - in excess of 300 000 €, the fee schedule donation applies under the conditions of law on an amount equal to the difference between the value of funds and 300 000 €.

Accuracy: when the employee is also a close, the reduction may then be combined with those that apply to gifts in direct line and between spouses or partners of a PACS.

These new features apply to transfers made since last August 6. Copyright ©
SID Press - 2008