Article L2312-25 of the French Labour Code
I – The annual consultation on the economic and financial situation of the company also covers the company’s research and technological development policy, including the use of the tax credit for research expenditure. II – With a view to this consultation, the employer makes available to the committee, under the conditions set out in the agreement mentioned in article L. 2312-21 or, in the absence of an agreement, in sub-paragraph…