I.-As an exception to the last paragraph ofarticle L. 8241-1 and under the conditions set out in this article, a company may make its employees available on a temporary basis to a young company or a small or medium-sized company, in order to enable it to improve the skills of its workforce, to promote professional transitions or to form a business partnership or a partnership of common interest. The scheme applies :
1° For user companies, to the legal entities listed in a to g of 1 ofarticle 238 bis of the General Tax Code, to young companies that have been in existence for less than eight years at the time of the loan and to small or medium-sized companies with less than two hundred and fifty employees;
2° For lending companies, companies or companies belonging to a group with at least 5,000 employees.
The number of employees and the fact that the threshold of two hundred and fifty employees has been crossed are determined in accordance with the procedures set out in article L. 130-1 of the Social Security Code.
An employee may not be made available under the conditions provided for in this article within the same group, within the meaning of the provisions ofarticle L. 233-1, I and II of article L. 233-3 and article L. 233-16 of the French Commercial Code.
It may not exceed two years.
II – Labour lending operations carried out on the basis of this article are not profit-making within the meaning of article L. 8241-1 for the user companies, even when the amount invoiced by the lending company to the user company is less than the wages paid to the employee, the related social security charges and the professional expenses reimbursed to the person concerned in respect of the temporary assignment or is equal to zero.
These operations are not subject to the provisions ofArticle L. 8241-2.
III – A Conseil d’Etat decree determines the conditions for application of this article.