Luncheon vouchers may only be used in the department where the employee works and in neighbouring departments, unless they are clearly marked to the contrary by the employer, under his responsibility, for the exclusive benefit of those employees whose duties require them to travel long distances.
The use of meal vouchers is limited to a maximum amount of twenty-five euros per day. When meal vouchers are issued in dematerialised form, the employee is debited for the exact amount to be paid, up to the maximum daily amount mentioned in the first paragraph.
When an employee leaves the company, he gives the employer the meal vouchers in his possession. They are reimbursed for the amount of their contribution to the purchase of these vouchers.
When the employer has acquired his meal vouchers from a specialised issuer, he may obtain from the issuer, during the month following the period of use, the exchange of his unused vouchers by paying only the commission normally received by the issuer on the sale of these vouchers. In this case, the amount of the commission corresponding to the unused securities for which the employees are responsible is reimbursable by…
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.
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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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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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