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Article L3326-1 of the French Labour Code

The amount of the company’s net profit and shareholders’ equity are established by a certificate issued by the tax inspector or the auditor. They may not be challenged in disputes arising from the application of this Title. Disputes relating to the amount of wages and the calculation of added value provided for in 4° of Article L. 3324-1 are settled by the procedures stipulated by the profit-sharing agreements. Failing this,…

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Article L3326-2 of the French Labour Code

Penalties may be imposed by the court on companies that fail to fulfil their obligations under this Title. Only the employees of the company in question and the public prosecutor in whose jurisdiction the company is located are entitled to take action. The penalty is provisional and is liquidated by the judge once the company has fulfilled its obligations. When liquidating the astreinte, account is taken in particular of the…

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