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Article L3151-1 of the French Labour Code

The time savings account may be set up by a company or establishment agreement or, failing that, by a branch agreement.

Original in French 🇫🇷
Article L3151-1
Le compte épargne-temps peut être mis en place par une convention ou un accord d’entreprise ou d’établissement ou, à défaut, par une convention ou un accord de branche.

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