Section 1: Issue.

The meal voucher is a special payment voucher issued by the employer to employees to enable them to pay for all or part of the cost of a meal consumed in a restaurant or purchased from a person or organisation mentioned in the second paragraph of article L. 3262-3. This meal may consist of fruit and vegetables, whether or not they are directly consumable. These vouchers are issued : 1°…

The issuer of meal vouchers opens a bank or post office account into which only the funds received in return for the sale of these vouchers are paid. However, this rule does not apply to employers issuing meal vouchers to employees. The amount of the payments is equal to the paid-up value of the securities put into circulation. Funds from other sources, in particular any commissions received by issuers, may…

The accounts provided for in article L. 3262-2 are cash deposit accounts entitled “meal voucher accounts”. Subject to the provisions of articles L. 3262-4 and L. 3262-5, they may only be debited to the benefit of persons or organisations practising the profession of restaurant owner, hotel owner-restaurateur or a similar activity, or the profession of fruit and vegetable retailer. The specialised issuers mentioned in 2° of article L. 3262-1, who…