In application of the provisions of article L. 3262-5, the equivalent value of lost or expired meal vouchers is paid to the issuer by the bank which holds the voucher account. The issuer is authorised to make a deduction from this sum, the maximum rate of which is set by order of the Minister for the Economy and Finance, and which is intended to cover on a flat-rate basis the…
When the issuer is the employer referred to in 1° of article L. 3262-1, it pays the balance available after the deduction provided for in article R. 3262-13 to the social and economic committee if one exists or, failing that, allocates it within six months to its company’s social and cultural activities budget. In the case of a specialised issuer as referred to in 2° of the same article, it…
In the absence of a legitimate reason justifying a delay in presentation and when meal vouchers are presented after the evaluation mentioned in the second paragraph, their amount may not be reimbursed to the restaurant owner or the fruit and vegetable retailer by deduction from the account opened in application of article L. 3262-2. The procedures and frequency for assessing the value of expired meal vouchers are set by order…
The banking establishment that opens one of the meal voucher accounts provided for in article L. 3262-2 provides the account holder with a certificate of account opening in triplicate. The account holder will give one of these copies to the relevant departmental or, where applicable, regional director of public finances and the second copy to the National Restaurant Vouchers Commission mentioned in section 5. A receipt will be issued for…
Each month, the banking institution sends the Commission nationale des titres-restaurant a statement of all movements of funds affecting the titres-restaurant accounts, with the exception of payments to restaurants and similar establishments and fruit and vegetable retailers.
When the bank holding the account has the meal voucher forms drawn up for use by the issuer holding the account, these forms are only remitted to the issuer after payment to the account of a provision equal to the value of the vouchers in full discharge of liabilities.
Restaurant vouchers are payable directly to restaurant owners and fruit and vegetable retailers by the bank holding the issuer’s account. Before making the payment, the paying body ensures, in accordance with the procedures set out in articles R. 3262-26 to R. 3262-31, that the person presenting the vouchers is a restaurant owner, hotel owner-restaurateur, or a similar activity, or a fruit and vegetable retailer as set out in the second…
Where the vouchers are issued by a specialised company, it may only accept in payment instalments corresponding to the full value of these vouchers. These payments are made: 1° Either by direct transfer to a titres-restaurant account; 2° Or by means of bank cheques with a special bar code designating the banking establishment where the account is opened and bearing the words “titres-restaurant account”.
The issue of vouchers by a specialised issuer is subject to: 1° Either the constitution of a provision equivalent to the value in full discharge of the vouchers issued; 2° Or the simultaneous payment of meal vouchers in accordance with article R. 3262-21. If a cheque remains unpaid, the corresponding provision is immediately re-established.
A specialised issuer is entitled to open several meal voucher accounts at different banks. They can make transfers from one account to another.
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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