This page is a translation of a document in French. This translation is provided for information purposes only. The final version is the one in French.
The present general terms and conditions of use and sale (hereinafter "the CGUV") apply:
GIE Infogreffe delegates operation of the Site to the partner company Legaware (a simplified joint stock company with a capital of 1.084, whose registered office is located at 4 Rue des Saussaies, 75008 Paris, registered in the Paris Trade and Companies Register under number 820 434 587, individual VAT number: FR68820434587, Legaware being subject to VAT) (hereinafter "Legaware") and the Services (as this term is defined hereinafter) are, except as otherwise stipulated hereinafter, in particular in respect of the services identified in article 2.2 hereinafter, performed by Legaware.
The legal notices of the Site are accessible here: https://infogreffe.mesobligations.fr/en/inf-mentions-legales
The consultation of the Site by any User (as this term is defined hereafter) and the ordering of Services (as defined hereafter) are subject to the consultation, prior acceptance and full compliance with the present CGUV by the User.
In the CGUV, words or expressions beginning with a capital letter have the following meaning:
As specified in the definition of "User" and "Professional", it is expressly stipulated that consultation of the Site and access to the Services is reserved for Users who are Professionals within the meaning of Article 3° of the French Consumer Code, i.e., on the date hereof, "any individual or legal entity, public or private, acting for purposes within the scope of his or her commercial, industrial, artisanal, liberal or agricultural activity, including when acting in the name of, or on behalf of, another Professional.
The consultation of the Site and the Services are reserved to Users having the quality of Professional with regard to the specific nature of the Services which are addressed to professionals within the meaning of the introductory article of the Consumer Code, the Services, more fully described in article 2 hereafter (i) consisting of services to identify the legal obligations applicable to a company or establishment, and as such must be subscribed to by Professionals (and not by consumers or non-professionals) acting within the framework of their main activity either to determine the legal obligations to which they are subject to in the context of their activity, or to determine, in the context of their professional activity, the legal obligations applicable to a company or establishment and (ii) consisting of a service of putting the User in contact with a Listed Professional in the context of assisting the User in complying with his legal obligations by a Listed Professional.
In this respect, it is recalled that the User (and, in the plural, the Users, referred to in the present CGUV) refers exclusively to the User having the quality of a Professional.
This being said and recalled, the other conditions relating to access to the Site and the Services are set out below.
Consultation of the Site is accessible to any User with Internet access. All costs related to accessing the Site, whether hardware, software or Internet access costs, are exclusively the responsibility of the User. The User is solely responsible for the proper functioning of his computer equipment and his Internet access.
Access to the Services requires the User to register on the Site and create an account in his name, giving him access to a personal space allowing him to manage his use of the Services.
The use of the Site as well as the creation of an account implies the User's full and unreserved adherence to the present CGUV, to the exclusion of any other contractual provision, in particular any general conditions of purchase of the User. Legaware reserves the right to refuse access to the Services to any User who does not respect the present CGUV. Acceptance of the CGUV and, consequently, access to the Services, implies that the User has full legal and civil capacity.
When creating this account, the User agrees to provide accurate and up-to-date information. To do this, the User is invited to communicate the following elements in a compulsory way:
Once the form dedicated to the creation of the account is completed, a validation code will be automatically generated and sent to the address provided in order to validate the creation of the account. The email containing the validation code also includes hyperlinks to the present CGUV and the User Privacy Policy (as this term is defined in article 9 below).
The User undertakes to update the information concerning him in the personal space of his account, in case of modifications of this information.
The User can access his personal space to which his account gives him access after having identified himself using his login and password. The User is responsible for maintaining the confidentiality of his/her login and password. The User must immediately contact Legaware (at the address identified in article 5 below) if he/she notices that his/her account has been used without his/her knowledge. The User is also prohibited from assigning, conceding or transferring to a third party all or part of his rights and obligations arising from the present contract.
For information purposes and without any commitment on the part of Legaware, it is indicated that the Website is accessible 24 hours a day, 7 days a week, except in cases of force majeure, fortuitous event or the act of a third party, such as those usually retained and defined by the jurisprudence of French courts. Similarly, Legaware reserves the right to interrupt the Website for any technical maintenance necessary for the proper functioning of the Website and related materials, or to update the Website or for any other reason.
Legaware also reserves the right to suspend, interrupt or limit access to all or part of the Site at any time and for any period of time (including any permanent cessation) without prior notice. The User is informed that Legaware may terminate or modify the characteristics of the Services offered on the Site.
Legaware is not bound by any obligation of result concerning the accessibility of the Site and is in no way responsible for interruptions and the consequences that may result from them.
The Services are identified below.
2.1 Identification of legal obligations ("LegalScan")
2.1.1 This service allows the User, for a given SIREN or SIRET, to identify the main legal and regulatory rights and obligations applicable. To do this, the User must answer certain questions on the Site relating to the company.
2.1.2 The price of this Service is identified here.
Payment is made as follows: payment must be made by credit card and is made directly online, via a payment service provider (Stripe).
Invoicing for this Service is carried out as follows: an invoice is made available on the User's account upon subscription.
Once the payment has been made, the User will receive an email with the following information:
2.2 Connection with a Listed Professional as part of a compliance support by a Listed Professional
2.2.1 Once the User is aware of the main legal and regulatory obligations applicable to the given SIREN or SIRET, the Site allows to offer to the Users wishing it, a connection with a Listed Professional being able to accompany the User as for the setting in conformity with these obligations, the Site offering to the User the faculty to resort to the services of one or several Listed Professionals.
Thus, each User has the option, when an offer of products or services is proposed by a Listed Professional, presenting a fixed price or an online estimate, to subscribe directly online to this offer of products or services proposed by the Listed Professional, via the Site.
The Site thus allows the referencing of Referenced Professionals with whom the User will be able, if he wishes it, to approach and subscribe to the offers of products and services proposed by these last ones via the Site.
Article 3.1, 1°, below identifies the quality of the Listed Professionals who may submit an offer of services and with whom the User may, if he wishes, approach and subscribe to the offers of products and services proposed by them via the Site.
Article 3.2, 2°(a), below identifies the nature of the offers of products or services that may be submitted by Listed Professionals and with which the User may, if he wishes, approach and subscribe to the offers of products or services proposed by the latter via the Site.
Article 3.2, 2°, below identifies the criteria for ranking the offers of products or services submitted by the Listed Professionals.
The terms and conditions of the financial transaction within the framework of this service of putting in contact with a Listed Professional within the framework of assistance in compliance by a Listed Professional are set out in article 3.1, 4° hereafter.
More generally, information concerning the Listed Professionals is provided in Article 3 below.
2.2.2 The price of this Service for the User is as follows: the price of each product or service offer proposed by a Listed Professional is visible from the insert dedicated to the Listed Professional and is set by the Listed Professional. The price displayed is exclusive of tax (HT) and inclusive of all taxes (TTC) and includes Legaware's service fees and remuneration which will be invoiced by Legaware to the Listed Professional. Article 3.3, 3° bis, below further identifies the other rules related to the price charged by the Listed Professional and applicable to the User.
The payment is made according to the following modalities: the payment by the User of a product or service offered by the Listed Professional is made on the Site, by credit card, via a payment service provider (Stripe) (subject to the case identified in 3.1 3° corresponding to a service delivered by the Listed Professional to the User lasting more than three (3) months which implies a payment of thirty percent (30%) of the price of the service via the Site and the payment of the balance directly by the User to the Listed Professional (i.e. seventy percent (70%) upon presentation of an invoice from the Listed Professional.
Invoicing for products or services delivered by the Listed Professional is carried out by the Listed Professional, who sends the invoice and any other contractual document necessary for the service directly to the User.
Once the payment has been made, the User will receive an email with the following information:
In addition to this service of putting in contact with a Listed Professional within the framework of an accompaniment in the setting in conformity by a Listed Professional, the User having created an account and being connected, has the possibility of asking a free question to a Listed Professional. For each question asked, the User is asked to fill in certain fields (subject, telephone number, time slots to be contacted if necessary, content of the question). Once the fields are filled in and validated, a notification is sent to the Listed Professional. The Listed Professional can consult the question by logging into his dedicated space and can decide to accept or refuse the question. If the Listed Professional accepts the question, then he/she has access to the information provided by the User, as well as to the profiling information of the company in question and can contact the User if he/she so wishes in order to answer his/her question more precisely.
This Service is free for the User.
2.2.3 Contractual relationship between the User and the Listed Professional
For the service identified in the present article 2.2, the Users are informed and acknowledge that Legaware does not intervene at any time in the execution of the contractual relationship that would be established between the User and the Professional who would have entered in contact via the Website, this contractual relationship, both in terms of the support services for compliance delivered by the Listed Professionals and in terms of the answers provided by the Listed Professional to the User's questions, as well as, more globally, in terms of any advice or information that would be given to the Users by the Listed Professionals, concerning only the User and the Professional, to the exclusion of Legaware, the service identified in the present article 2.2 being only a service of connection between the User and the Listed Professional.
Users are hereby informed and expressly accept that, within the framework of the service identified in this article 2.2 (i) the contractual relationship is directly established between the Users and the Professional (both as regards the support services in the upgrading to the standards delivered by the Listed Professionals and as regards the answers brought by the Listed Professional to the User's questions) and not between the Users and Legaware (ii) Legaware is only in charge of putting in contact the Users and the Listed Professionals and of collecting the sums paid by the Users to the Listed Professional in order to pay back to the Listed Professional the sums due to him according to the terms and conditions stipulated in article 3.1, 4° hereafter (iii) only the Listed Professional being the sole responsible for the services he delivers to the Users (both with regard to the support services in the upgrading delivered by the Listed Professionals and with regard to the answers brought by the Listed Professional to the questions of the User and, more globally, with regard to all services, (iii) Legaware declines all responsibility for the services, answers, advice or information provided by the Listed Professional and cannot be held responsible for these elements (both with regard to the support services provided by the Listed Professionals and with regard to the answers or advice or information provided by the Listed Professional to the User's questions).
2.3 Late payments and payment incidents
The User is informed and accepts that any delay in payment by him of all or part of an amount due by him will automatically lead, until full payment of the price, without prior notice, and without prejudice to Article 8.3 below, to the immediate suspension of his account and/or access by him to the Services as well as the invoicing of a late payment interest equal to three times the legal interest rate and a fixed recovery fee of 40 € (forty euros).
2.4 Length of service
2.4.1 Duration of the Legal Obligation Identification Service ("LegalScan")
The legal obligation identification service ("LegalScan"), described in 2.1 above, is purchased via a one (1) year subscription.
It is specified that the User has the option of deleting his account at any time (which may take a period of forty-eight (48) hours before this deletion is fully effective) but this deletion has no effect on the price of the subscription paid by the User, no refund of the subscription purchased being possible.
2.4.2 Duration of services provided by a Listed Professional
The services delivered by a Listed Professional to a User in the context of compliance is subscribed for the duration that is proposed by the Listed Professional in the offer to which the User wishes to subscribe.
Unless there is a specific agreement between the User and the Listed Professional, the services subscribed by the User with the Listed Professional must be executed until their end.
2.5 Rules of evidence
It is agreed that the computerized statements made by Legaware concerning the operations carried out by the User are authentic and constitute a mode of proof accepted by the User, in particular for the purposes of calculating the sums due to Legaware.
3.1 Quality of the persons authorized to submit an offer of products or services, description of the service of setting in relation (service of setting in relation with a Listed Professional within the framework of an accompaniment in the setting in conformity by a Listed Professional identified in the article 2.2 above)
1° The quality of persons authorized to submit an offer of products or services, i.e. the quality of Listed Professionals, must be as follows in order to be able to submit an offer of products or services as a Listed Professional, it is necessary to (i) be a professional carrying out an activity related to legal and regulatory compliance (ii) have a valid SIRET number (iii) have been carrying out their professional activity for at least three (3) years (iv) and be identifiable by means of a website or a personalized graphic charter;
The offers of products or services are thus deposited by "professionals" within the meaning of the regulations in force.
2° The description of the service of putting the User in contact with a Listed Professional within the framework of a support of the User in the setting in conformity by a Listed Professional, as well as the nature and the object of the contracts of which they allow the conclusion are the following:
These offers are intended for the Users of the Site.
The Site thus allows Users to consult the offers of Listed Professionals.
3° Concerning the price of the referral services or the method of calculating this price, as well as the price of any additional paid service, it is specified that the price for the User for any offer of products or services proposed by a Listed Professional is as follows: the price of each offer of products or services proposed by a Listed Professional is visible from the insert dedicated on the Site to the Listed Professional and is set by the Listed Professional.
This displayed price is exclusive of tax (HT) and/or inclusive of all taxes (TTC) and includes Legaware's service fees and remuneration which will be invoiced by Legaware to the Listed Professional. Article 3.1.1, 3° bis, hereafter identifies further the other rules related to the price charged by the Listed Professional and applicable to the User.
These service fees and Legaware's remuneration invoiced by Legaware to the Listed Professionals (and included in the price proposed by the Listed Professional to the User) and then deducted by Legaware from the price of the service invoiced by the Listed Professional to the User (in accordance with 4° hereafter) in respect of the services provided by the Listed Professionals to the Users are as follows :
In order to be able to subscribe to the service of submitting offers and to be able to answer questions asked by Users, Listed Professionals must subscribe to one of the offers identified here, which also identify their respective prices , . The subscription of these offers allows Listed Professionals to submit their offers of products or services and to be able to answer questions asked by Users according to the following financial terms and conditions:
Where necessary, it is specified that if the Listed Professionals identified in (i) and (ii) above have different tariff conditions applied, this is because the professional rules applicable to the Listed Professionals in (i) above do not allow the tariff conditions identified in (ii) to be implemented.
It is specified that, in the case where the connection between the User and the Listed Professional does not result in the invoicing of a product or service between the User and the Listed Professional, no remuneration is due by the Listed Professional to Legaware for the elements identified in (i) and (ii) above and, consequently, deducted by Legaware (except for the sums identified in (iii) above and the sums identified here, for the subscription of its offer by the Listed Professional, which are due in any case, even if the introduction of the User and the Listed Professional does not lead to the invoicing of products or services).
It is specified that Legaware reserves the right to modify the rates and pricing terms identified in (i) (ii) and (iii) above.
3° (bis) As regards the payments made by the User, via Legaware, to the Listed Professional and, as regards the sums to be collected by Legaware and the deduction made by Legaware for this purpose (in accordance with 4° hereafter) from the sums invoiced by the Listed Professional to the User, the following procedure shall apply :
There are no other prices payable by the User or the Listed Professional other than those identified above.
4° Concerning the management mode of the financial transaction, it is stipulated as follows :
Concerning the terms of payment by the User of the service of putting in contact with a Listed Professional within the framework of an accompaniment in the setting in conformity by a Listed Professional, these are identified in the article 2.2 above, and are as follows : the payment by the User of a product or service offered by the Listed Professional is made on the Site, by credit card, via a payment service provider (Stripe) (subject to the case corresponding to a service delivered by the Listed Professional to the User for a duration of more than three (3) months which implies a payment of thirty percent (30%) of the price of the service via the Site and the payment of the balance directly by the User to the Listed Professional (i.e. seventy percent (70%) upon presentation of an invoice from the Listed Professional).
Concerning the terms of payment by the Listed Professional of the sums to be returned to Legaware as identified in 3 ° (i) (ii) and (iii) above, these are as follows:
5. With regard to any insurance and guarantees offered by Legaware, it is stated that no such measures have been put in place in addition to any legal guarantees that Legaware may be required to provide.
6° Concerning any difficulties or possible disputes, the Listed Professional may consult Legaware at the address and phone number indicated in article 5. In this respect, it is specified that the Services are only accessible to Listed Professionals who are professionals within the meaning of article 3° of the French Consumer Code, and that no mediation system has been set up in application of articles L 612-1 and following of the French Consumer Code. As far as necessary, it is reminded that only the Listed Professional is solely responsible for the services he/she provides to the Users (both with regard to the support services provided by the Listed Professionals in order to comply with the standards and with regard to the answers provided by the Listed Professional to the User's questions) (iii) Legaware declining (iii) Legaware declines all responsibility for the services of the Listed Professional and cannot be held responsible for these services (both with regard to the services of support in the upgrading to the standards delivered by the Listed Professionals and with regard to the answers brought by the Listed Professional to the questions of the User).
3.2 Terms of referencing, dereferencing and ranking of the offers of products or services by the Listed Professionals (service of putting in contact with a Listed Professional within the framework of an accompaniment in the setting in conformity by a Listed Professional identified in article 2.2 above).
1° The conditions of referencing and de-referencing of the service offers or products of the Listed Professionals and accessible on the Site are the following:
In order to be referenced on the Site, it is agreed, for the Listed Professional, to respect the following terms and conditions:
The terms and conditions applicable to the Listed Professional for the purpose of being referenced on the Site and being able, as a result, to submit offers of services or products on the Site to the Users, are identified in article 3.1 1° above.
The product or service offers that can be proposed by the Listed Professional are identified in 3.1 2° (a) above.
The financial conditions applicable to Listed Professionals are identified in 3.1, 3° and 3.1 3° (bis) above.
The terms of payment between the User and the Listed Professional as well as the deduction made by Legaware for its remuneration is identified in article 3.1 3° and 3.1.4° above.
Content and product or service offerings may be subject to delisting in the event that (i) the Listed Professional: (a) does not comply with its obligations towards Legaware or (b) does not comply with the professional rules applicable to it, in particular any code of ethics or (c) carries out its activity in an irregular manner or (d) is the subject of a cessation of activity or an effective cessation of activity (ii) or if the offers of products or services contravene the stipulations of the present and/or contravene any legal or regulatory provisions in force.
2° The default ranking criteria for service offers, as well as their main parameters, are as follows:
The default ranking criteria for content and service offerings can be found here.
It is also expressly stated that the Listed Professional and the product or service offers they form are ranked according to the level of participation of the Listed Professional in the enrichment of the contents of the Site (articles etc.), so that the Listed Professional who publishes the most contents (articles etc.) obtains the best referencing. To consult our ranking and referencing policy, please click here.
3° Concerning the existence of a capital link or remuneration between Legaware and the Listed Professionals, it is stated that there are no such links that would be likely to influence the referencing or ranking of the content, goods or services offered or put online.
3.3 Rules and recommendations concerning the drafting of product or service offers and the establishment of content by the Listed Professionals
1° Description of the services or products subject to an offer.
The author of an offer of products or services must take care to describe accurately and in good faith the products or services which are the subject of his offer of products or services.
Under no circumstances may he give inaccurate and/or erroneous information, particularly with regard to the content and financial elements of his offer.
The price corresponding to the offer of products or services must be exact and include all the elements composing the price so that the User has an exact vision of the price of the product or the service object of the offer.
The author of the offer of products or services must identify himself in a precise way, that is to say that, if he is a natural person, he must indicate his name, his first name and his professional address as well as his SIREN registration number and that, if he is a legal entity, he must indicate his corporate name, his registered office and his SIREN registration number, the identity of his legal representative.
The author of the offer of products or services must also identify precisely his professional quality and have the required diplomas to identify this professional quality.
2° Prohibition of misleading commercial practices
As the Site only allows the proposal of products or services by professionals, it is strictly forbidden for the authors of an offer of products or services to present themselves in a capacity other than that of professional (notably that of consumer or non-professional).
The fact of not respecting this obligation for a professional constitutes a misleading commercial practice constituting a criminal offence.
In this respect, it is specified that Article L 132-2 of the Consumer Code provides: "The misleading commercial practices mentioned in Articles L. 121-2 to L. 121-4 are punishable by two years' imprisonment and a fine of 300,000 euros. The amount of the fine may be increased, in proportion to the benefits derived from the offence, to 10% of the average annual turnover, calculated on the basis of the last three annual turnovers known on the date of the offence, or to 50% of the expenses incurred in carrying out the advertising or practice constituting the offence. This rate is increased to 80% in the case of misleading commercial practices mentioned in b and e of 2° of Article L. 121-2 when they are based on environmental claims."
More generally, any author of an offer of products or services must refrain from implementing any misleading commercial practices as defined by articles L. 121-2 to L. 121-4 of the Consumer Code, the texts of which are available here: https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069565/LEGISCTA000032220949/#LEGISCTA000032227303
3° Use of the French language
The author of an offer of products or services or the person creating a content published on the Site must use the French language.
4° Prohibition of acts of counterfeiting or infringement of the intellectual property rights of any third party.
The terms used by the author of an offer of products or services or by a person establishing a content disseminated on the Site must not infringe the rights of any third party, in particular their intellectual property rights.
In this respect, the author of an offer of products or services or the person establishing a content disseminated on the Site may only represent or disseminate the intellectual property rights and/or trademarks and/or content concerning which he/she has the right to represent the latter.
The author of an offer of products or services or the person establishing a content disseminated on the Site cannot represent a brand and/or a work (for example an article) if he does not have the intellectual property rights on these elements.
Otherwise, the author of an offer of products or services or the person establishing a content disseminated on the Site is informed that he is guilty of counterfeiting, which is likely to constitute a criminal offence and a violation of the Intellectual Property Code.
In this respect, article L335-2 of the Intellectual Property Code states: "Any publication of writings, musical compositions, drawings, paintings or any other production, printed or engraved in whole or in part, in disregard of the laws and regulations relating to the ownership of authors, is an infringement and any infringement is an offence. The counterfeiting in France of works published in France or abroad is punishable by three years imprisonment and a fine of 300,000 euros. The same penalties shall apply to the sale, export, import, transshipment or possession of infringing works for the aforementioned purposes. When the offences provided for by this article have been committed in an organized gang, the penalties are increased to seven years' imprisonment and a fine of 750,000 euros.
5° Respect for the rights of individuals
The author of an offer of products or services or the person establishing a content disseminated on the Site, is forbidden to use any abusive, discriminating, sexist terms etc. and, more generally, may not in any case use any term that may constitute a criminal offence and in particular any abusive, racist, sexist, discriminating term etc.
In this respect, the author of an offer of products or services or the person establishing a content distributed on the Site is informed of the following provisions.
Under the terms of Article 225-1 of the Penal Code: "Any distinction made between natural persons on the basis of their origin, sex, family status, pregnancy, physical appearance, particular vulnerability resulting from their economic situation, apparent or known to the perpetrator, surname, place of residence, state of health, loss of autonomy, disability, genetic characteristics, morals, sexual orientation, gender identity, age, political opinions, constitutes discrimination, their trade union activities, their status as a whistleblower, facilitator or person in connection with a whistleblower within the meaning, respectively, of I of Article 6 and of 1° and 2° of Article 6-1 of Law No. 2016-1691 of December 9, 2016 on transparency, the fight against corruption and the modernization of economic life, their ability to express themselves in a language other than French, their membership or non-membership, real or assumed, of a specific ethnic group, Nation, alleged race or religion.
Any distinction made between legal persons on the basis of origin, sex, family status, pregnancy, physical appearance, particular vulnerability resulting from the economic situation, whether apparent or known to the perpetrator, surname, place of residence, state of health, loss of autonomy, disability, genetic characteristics, morals, sexual orientation, gender identity, age, political opinions, etc., is also considered discrimination, trade union activities, the status of whistleblower, facilitator or person in connection with a whistleblower, within the meaning, respectively, of I of Article 6 and of 1° and 2° of Article 6-1 of the aforementioned Act No. 2016-1691 of December 9, 2016, of the ability to express oneself in a language other than French, of the actual or supposed membership or non-membership of a specific ethnic group, Nation, alleged race or religion of the members or certain members of these legal persons. "
Similarly, under Article 225-2 of the Criminal Code: "Discrimination as defined in Articles 225-1 and 225-1-1, committed against a natural or legal person, is punishable by three years' imprisonment and a fine of 45,000 euros when it consists of:
When the discriminatory refusal provided for in 1° is committed in a place open to the public or for the purpose of prohibiting access to it, the penalties are increased to five years' imprisonment and a fine of 75,000 euros."
The terms used by the author of an offer of products or services or the person creating a content published on the Site must also not be contrary to good morals.
3.4 Tax and social security obligations of Listed Professionals
Listed Professionals must respect their tax and social security obligations with regard to the income they receive in the context of product or service offers.
The stipulations below are the mentions recommended by the regulation. However, it is specified that the Listed Professionals must respect the tax and social security system which is theirs within the framework of their activity, the following mentions only correspond to the "standard mentions" recommended by the regulations, Legaware not being able to guarantee that these mentions apply to the Listed Professionals.
1° Concerning natural persons:
Tax obligations:
Persons marketing product or service offerings via the Site generating income via the Site must declare the income derived from this activity to the tax authorities.
The following website of the tax authorities allows persons marketing products or services via the Site to access their tax obligations: on the site www.impots.gouv.fr, concerning tax obligations, the following link: https ://www.impots.gouv.fr/portail/node/10841
Failure to comply with tax obligations is identified on the website www.impots.gouv.fr on the following link: https://www.service-public.fr/particuliers/vosdroits/F31451 from which the following penalties are identified.
Penalties: if the tax return is voluntarily incomplete, the user is liable to a surcharge on the income that should have been declared, which will be 40% in the case of a voluntary omission, 80% in the case of abuse of rights (abusive optimization of a tax rule), reduced to 40% if the taxpayer did not initiate the procedure or if he is not the main beneficiary, 80% in the case of fraudulent maneuvers (tactics aimed at deceiving the tax authorities).
In addition, interest on arrears may be charged at a rate of 0.20% per month of delay.
Criminal sanctions: If the tax authorities detect fraudulent behavior, they can initiate criminal proceedings after receiving the opinion of the Commission for Tax Offenses. The user then risks (in addition to the tax penalties) a fine of €500,000 and 5 years in prison. These penalties can be as high as a €3,000,000 fine and 7 years imprisonment if the acts were committed in an organized gang or through: the opening of accounts or the subscription of contracts with organizations established abroad or the interposition of persons or shell organizations established abroad or the use of a false identity or false documents (or any other falsification) or a fictitious or artificial domiciliation or act abroad.
Social obligations:
Persons marketing products or services via the Site generating income via the Site must also declare the income from this activity to the URSSAF.
The following URSSAF website allows people marketing products or services via the Site to access their social obligations: on www.urssaf.fr, concerning social obligations, the following link: https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html.
The penalties for failure to pay social security contributions are those of the fine provided for 3rd class offences (i.e. up to €450 fine) and 5th class offences in the event of a repeat offence (i.e. up to €1,500 fine) (articles L 244-1, R 244-4 and R 244-5 of the Social Security Code).
Refusal to join a compulsory social security scheme is an offence punishable by two years' imprisonment and/or a fine of €15,000 (article L 114-18 of the Social Security Code).
Failure to comply with the above-mentioned affiliation obligations and to pay the corresponding contributions may also constitute the offence of concealed work (more information here: https://www.service-public.fr/professionnels-entreprises/vosdroits/F31490), for which the criminal penalties are as follows: The person having recourse to concealed work directly or through an intermediary can be sentenced to up to 3 years imprisonment and a fine of 45,000 € (225,000 € if it is a company). If the concealed work concerns a minor or a vulnerable or dependent person, the culprit can be punished with up to 5 years of imprisonment and a fine of 75.000 €.
In any case, the above-mentioned actions expose persons marketing service offers via the Site to URSSAF control, reminders and penalties identified on this link to the URSSAF site https://www.urssaf.fr/portail/home/pourquoi-la-securite-sociale-est/les-sanctions.html. These reminders and penalties are in particular the following: an initial increase of 5% added to the adjusted contributions, an additional increase of 0.2% of the adjusted contributions may be added, if necessary, per month or fraction of a month of delay, in the event of failure to comply with the observations made during a previous inspection (whether or not they gave rise to an adjustment), application of an increase of 10% on the amount of the adjustment regularizing a new failure on the same point.
In addition, in the event of a finding of undeclared work, an additional surcharge of 25% is applied to the total amount assessed at the end of the inspection. This increase is raised to 40% if this offence is committed: with regard to several persons, by the concealed employment of a minor subject to compulsory schooling, with regard to a person whose vulnerability or state of dependence is apparent or known to the perpetrator, in an organized gang.
These initial increases of 25% and 40% are increased to 45% and 60%, respectively, when a new violation for undeclared work is found within 5 years of the notification of the first violation.
Obligation to respect the regulations concerning short-term vacation rentals: the Site does not allow the submission of such Offers, so this section is not applicable.
2° Concerning legal entities:
Legal entities, i.e. companies and corporations, must also fulfill their tax declaration and payment obligations with respect to the transactions they carry out via the Site.
The overview of corporate taxation according to the corporate tax regime or other taxes is identified here https://www.service-public.fr/professionnels-entreprises/vosdroits/N13442.
The companies and/or enterprises are also exposed to penalties and sanctions, the main ones of which are set out in the links below https://bofip.impots.gouv.fr/bofip/7234-PGP.html/identifiant%3DBOI-CF-INF-20-10-20-20181003 (in particular point 80) and https://bofip.impots.gouv.fr/bofip/6135-PGP.html/identifiant=BOI-CF-INF-40-10-10-20190627.
It is reminded that, as stipulated in article 1 above (i) access to the Services is reserved for Users who are Professionals within the meaning of article 3° of the French Consumer Code (ii) the Services consisting of (a) services for identifying the legal obligations applicable to a company or establishment, and as such must be subscribed to by Professionals (and not by consumers or non-professionals) acting within the framework of their main activity, either to determine the legal obligations to which they are subject as part of their activity or to determine, within the framework of their professional activity, the legal obligations applicable to a company or establishment and (b) consisting of a service of putting the User in contact with a Listed Professional within the framework of an accompaniment of the User in his compliance with his legal obligations by a Listed Professional (iii) and that, consequently, both with regard to the subscription with Legaware of the service identified in article 2.1 (service " Identification of legal obligations (" LegalScan ") as well as with regard to the subscription to Listed Professionals of products or services offered by them in application of article 2.2 above (" service of putting in contact with a Listed Professional within the framework of an accompaniment in the setting in conformity by a Listed Professional "), the right of withdrawal under contracts concluded at a distance, in particular in application of articles L 221-18 and L 221-3 of the Code of consumption does not apply.
In this respect, the user path set up within the framework of the subscription to the service identified in article 2.1 and the subscription to the Listed Professionals of the products or services offered by them in application of article 2.2 above provides that the User declares to be informed that the subscription to these services or products does not give rise to his right of withdrawal.
For any information or question, Legaware's customer relations department can be reached by e-mail at this address: contact@legaware.com by mail at this address: 4 rue des Saussaies, 75008 - Paris and by telephone at this number: +33 1 83 64 40 29.
All elements of the Site are and remain the exclusive intellectual property of Legaware.
Any reproduction, exploitation, redistribution or use of the elements of the Site, whether textual, software, visual or sound, is strictly forbidden under penalty of prosecution, particularly criminal. Any simple or hypertext link to the Site is strictly forbidden without the express written consent of Legaware.
The Legaware brand and the Legaware logo appearing on the Website are registered trademarks. Any total or partial reproduction of these brands or logos made from the elements of the Website without the express authorization of Legaware is prohibited, in the sense of articles L.713-2 and following of the Intellectual Property Code.
More generally, all Users undertake to respect the property of Legaware concerning the Site and the elements making up the Site and, in this respect, notably but not exclusively, undertake not to use a robot to extract data, information or elements of any kind concerning the Site, and in any event, undertake not to proceed with any extraction from the Site that might infringe the rights of Legaware.
Legaware reserves the right to modify or update all or part of the CGUV, in compliance with the regulations in force, in particular by communicating the new version of the CGUV to the Users, if necessary via the Site, so that they can be approved by the User via the Site. The relationship between Legaware and the User is governed by the latest version of the CGUV accepted by the User.
If one or more stipulations of the CGUV are held to be invalid or declared as such in application of a law, a regulation or following a final decision of a competent jurisdiction, they will be deemed unwritten and the other stipulations will remain in force.
8.1 The User is solely responsible for the use he makes of the Services and/or the Site.
8.2 In addition, the User undertakes to use the functionalities of the Site in accordance with its own purpose and not to divert its purposes by inappropriate use. More generally, the User agrees to use the Site in good faith. The User also expressly agrees not to (i) transmit any computer virus, worm, Trojan horse, logic bomb or any other malicious or malicious file, program or form of code intended to damage, interrupt, suspend, destroy and/or limit the functionality of any computer or telecommunications equipment (ii) impersonate any other person, User or Legaware employee or representative (iii) use data mining, robots or similar data gathering and extraction tools in connection with the Site (iv) interfere with the operation of the Site servers or network connections to the Site (vi) violate any requirements, procedures, policies or regulations of networks connected to the Site (vii) modify, adapt, sublicense, translate, sell, reverse engineer, decompile or disassemble the Site or any portion thereof (viii) attempt to gain unauthorized access to the Site (ix) and/or use the Site to post or transmit any content that may be damaging to Legaware in any way (x) otherwise violate the rights of any third party or violate any applicable laws or regulations.
8.3 In the event of a breach by the User of any of its obligations under these GCUV, Legaware reserves the right to suspend the User's access to the Site and/or to terminate the User's account. In addition, the User guarantees Legaware against any complaints, claims, actions and/or demands that Legaware may suffer as a result of the User's breach of any of its obligations or guarantees under these GCUV.
8.4 Legaware cannot be held responsible for the non-functioning, impossibility of access or malfunctioning of the services of the User's access provider and/or the Internet network. The same applies to all causes external to Legaware. In this context, the User declares that he/she is well informed of the intrinsic characteristics of the Internet and in particular of the fact (i) that the transmission of information on the Internet is only relatively reliable, as the information circulates on heterogeneous networks, with diverse characteristics and capacities, which are sometimes saturated at certain times of the day and which can have an impact on the time required to download or the accessibility of the information, and (ii) that the Internet is an open network, (ii) that the Internet is an open network and, as a result, the information it carries is not protected against the risks of misappropriation, intrusion into its system, piracy of data, programs and files in its system, or contamination by computer viruses, and (iii) that it is up to the user to take all appropriate measures to protect data, files or programs stored in its system against contamination by viruses as well as attempts at intrusion into its system.
Legaware declines all responsibility for any loss of information accessible in the User's personal space, as the User must save a copy (no copy can be provided by LEGAWARE) and cannot claim any compensation for this.
8.5 Legaware undertakes to provide the Services diligently and in accordance with the rules of the trade, it being understood that Legaware is only bound by an obligation of means, to the exclusion of any obligation of result, which the Users expressly acknowledge and accept.
In addition, the User is solely responsible for the proper completion of all administrative, fiscal and/or social formalities and for all payments of contributions, taxes or duties of any kind that are incumbent upon him/her, where applicable, in relation to his/her use of the Services. Legaware cannot be held responsible in any way in this respect. The Company cannot be held responsible for the User's failure to complete any formalities within the legal deadlines and/or for errors made by the User when completing and/or filling in documents.
The summary of information communicated by Legaware and, more globally, the information communicated by Legaware within the framework of the Services and/or the Website cannot be considered as legal advice or legal consultation, in particular within the meaning of the law of 31st December 1971. Legaware only acts in such a way as to identify potentially applicable texts and to draw up a profile of priorities for action and compliance with existing legislation, based on information provided by the User and under his/her sole responsibility, and this without any material or documentary verification by Legaware of the information provided by the User.
Furthermore, Legaware cannot be held responsible for any misreading or misunderstanding on the part of the User. Legaware also declines all responsibility for the interpretation that the User may make of the information transmitted within the framework of the Services and/or the Site, as this information should not replace the User's personal judgement or that of any other legal professional practising within the framework of his/her profession. In case of doubt and/or lack of understanding on the part of the User, the latter must imperatively consult a professional, for example a legal professional, before making a choice regarding the legal obligations to be respected for his company or for himself.
The User acknowledges that the information and content provided through the Services and/or the Website cannot be exhaustive or free of inaccuracies. In order to ensure completeness and accuracy, the User is responsible for performing additional due diligence by any other existing and/or available means.
The User is also informed and accepts that the Services provided by Legaware are standard and in no way individualized for the User or offered for the sole intention of a User and/or in no way given or established according to the User's own characteristics and/or constraints, so that the User is expressly informed and accepts that it cannot be guaranteed by the Company that the Services will specifically meet the User's needs and expectations. It is the User's responsibility to make sure, by any means at his disposal and his own diligence, that the information and content provided through the LegalScan Service are indeed applicable to his company or establishment before entering into a compliance process or subscribing to a support service with an expert or a Listed Professional.
8.6 It is reminded that, in accordance with the stipulations of article 2.2.3 above, Users are hereby informed and expressly accept that, within the framework of the service identified in this article 2.2 (i) the contractual relationship is directly established between the Users and the Professional (both with regard to the services of support in the upgrading delivered by the Listed Professionals and with regard to the answers provided by the Listed Professional to the questions of the User) and not between the Users and the Professional. (ii) Legaware is only in charge of putting in contact the Users and the Listed Professionals and of collecting the sums paid by the Users to the Listed Professional in order to pay back to the Listed Professional the sums due to him, according to the terms and conditions stipulated above (iii) only the Listed Professional being the sole responsible for the services he delivers to the Users (both with regard to the support services in the upgrading delivered by the Listed Professionals and with regard to the answers brought by the Listed Professional to the questions of the User) (iv) Legaware disclaiming any responsibility with regard to the services (iv) Legaware shall not be liable for any services, answers, advice or information provided by the Listed Professional and shall not be liable for any of the foregoing (whether with respect to the support services provided by the Listed Professional or with respect to the answers, advice or information provided by the Listed Professional to the User's questions).
8.7 With regard to the content put online as part of the Services, Legaware acts solely as a hosting provider and does not carry out any moderation, selection, verification or control of any kind, except when explicitly requested by the Listed Professional when publishing a content. Consequently, Legaware cannot be held responsible for such content, whose authors are third parties, and any possible claim must be directed to the author of the content concerned.
Content that is prejudicial to a third party may be notified to the Company in accordance with article 6 I 5 of the French law n° 2004-575 of 21 June 2004 for confidence in the digital economy.
8.8 Legaware may not under any circumstances be held responsible for the technical availability of websites or mobile applications operated by third parties (including its possible partners) to which the User may have access via the Site. The Company does not assume any responsibility for the content, advertising, products and/or services available on such third-party websites and mobile applications, which are governed by their own terms of use. The Company is also not responsible for transactions between the User and any advertiser, professional or merchant (including its possible partners) to which the User would be directed through the Site and shall in no case be party to any possible disputes with these third parties concerning in particular the delivery of products and/or services, warranties, declarations and other obligations whatsoever to which these third parties are bound.
8.9 The liability that Legaware may incur in the context of the Services and/or the use of the Website and, more generally, in the context of its relationship with the User in the context of these Terms and Conditions, is expressly limited to the direct damage suffered by the User, it being agreed and accepted that in no case will Legaware be responsible for compensating immaterial and/or indirect damage such as, in particular, commercial damage, operating damage, loss of profit, loss of earnings, etc.
In any event, where applicable, Legaware's total liability for any proven direct damage shall not exceed the price actually paid by the User to the Company during the last twelve (12) months prior to the fault alleged by the Listed Professional.
Finally, Legaware cannot be held responsible for delays or failures due to force majeure or to events beyond its control, or due to the User or to any third party.
The information provided to the User in respect of his/her personal data is accessible here : View the User Privacy Policy (the "User Privacy Policy")
The latter are also an integral part of the present CGUV and, within the framework of the user path, must be accepted by any User before any order of services.
For any question relating to the management of personal data, the User may contact Legaware at the following address Legaware for the attention of the Data Protection Officer, 4 rue des Saussaies 75008 - Paris, requests from Users concerning personal data may also be addressed to: dpo@legaware.com, the Data Protection Officer being Joachim GALEMBERT , 4 rue des Saussaies 75008 - Paris.
10.1 The CGUV are subject to French law.
10.2 The present CGUV are subject to French law and in case of dispute on its validity, its interpretation or its execution. In the event that the parties are unable to reach an amicable agreement, express and exclusive jurisdiction is assigned to the Commercial Court of Paris, which will be the only competent jurisdiction to hear any dispute, notwithstanding multiple defendants or third-party appeals, even for emergency procedures or protective procedures by way of summary proceedings or petition.
10.3 The present CGUV are those applicable as from March 1ster 2023.
