Labor Law in France and in Europe - Tax Law: The European Corporate Tax System

Business/Corporate law

Part 1: Labor law in France and in Europe

Part 2: Tax law: The European corporate tax system

Loi macron

Loi EL-KOMRI

Constitution > law > regulation (respect)

Introduction

1. Definitions and notions

Distinction between labor law and other branches of law

1. Labor law, private law and public law

• Public law(公法): Apply in the relationships between publics, person, regions, companies, between states, or person and products

Ex: Constitutional law, taxation law, criminal law

• Private law: Apply between products, entities, private persons
• Labor law: Part of private law.

         not including officials of government. Only for private company.

Public law: conseil d’etat （议会）

         Tribunal administrative （行政法庭） – cour administrative d’appel  – conseil d’etat

Private law; cour de cassation (最高法院)

         Tribunal de grande instance / conseil de pruo’hommes – cour d’appel （上诉法庭）– cour de cassation

1. Labor law and civil law

• Civil law: buy or sell something, real estate law
• Labor law is part of the civil law
• Labor contract and normal contract

Normal contract sees both parties of the contract are equal, the contract is equilibrating. For labor contract, there are difficulties between contractors. The jobless person should respect everything of the contract. Because of the big difficulties, there is labor law coming from civil law.

There is specific chamber, specific courts for labor law.

1. Labor law and trade law

• Labor law: The relationship between employee and employer.
• Trade law: a company is going to apply trade law for the business outside and the labor law for inside employees. (trade law are more private law. But if it sells something like weapons to states, it’s public trade law.)

1. Penal labor law

Dealing the situations when people offence. Criminal court

Normally, in the labor law field, it’s not criminal field.

Definitions of labor law

Labor law and employment law

• Employment law is larger than labor law, and labor law is part of employment law.

Employment law deals with all employment.

Labor law deals with relationships between employees and employers.

We apply labor only when we have labor contract.

• Two sides of the labor law: both individual and collective

Individual relations: employer and employer founded in the contract

Collective relations:

• CDD: have to be written. But some contracts could be oral.
• employee: the guys working in the company
• employer: gives the salary and work to the employees.

1. Historical background

Labor law comes from roman law.

Because od the existence of slavery, the labor law was not very useful.

Employees only can respect the rule and cannot choose the activities. Not fair for employees. It leads to the revolution 1789-1793, 2 principles:

1. The freedom of work

everybody is free to work and decide the activity he wants to do

after the revolution, some professions could make their own rules, like l’odre de medecin, l’odre d’avocat.

1. The Freedom of contract

Everybody is free to sign a contract or not.

Consequences:

• The freedom of trade and industry.

Free to make business, free to buy and sell with contract. Free to be a businessman.

Since 19 centuries, all the evolution is protecting the employees. The goal is equality.

Ex. 1841, the duration of work for kids between 8-12 is 12 hours a day.

   1864, it’s forbidden for employees to associate more than 20 people. now, It’s ok to make unions. It’s important for the right of employees.

   1890, it’s not free to break the labor contract, you have to respect some legal obligations. In 1898, it created victims of accidence. There is legal protection for employees.  

   20 centuries, after the word war I, agreement is signed by the representatives of employees and employers.

   1936, paid leave for two weeks. Reduce the duration of work to 40 hours a week.

   After word war II, 1946, 2 rights for the employees:

• the right to strike, (constitutional right),

constraints: the strike can only for the collective interests. It’s a crime to replace the striker during the strike. They have to declare before the strike. 48 hours before the strike, every employee has to declare he is going to the strike or not. But they can change their mind after the beginning of strike.

• the right to work.

   21 centuries, the duration of work was reduced to 35 hours a week.

1. Sources of labor law

1. International sources

• ILO: international labor organization, created in 1980 in Geneva.

Structure: Organizations- states- representatives of employees and employers

Activities: Reduction of work of children; emancipation of slavery; collect the rate of employment.

• UN countries

1. European sources

Main tools:

• Directives: every country has the same goal by its own way.  
• Regulation: Every state member has the same law.

Judge can apply their national law or regulations, but never directives.

1. Domestic sources

1. Constitution
2. Acts of the legislature and the executive

• Law: (section 34): coming from parliament

Proposal from the government or the member of the parliament

Assemblies: national or senate

• Very slow: first go to the parliament; every member of the parliament could change it or suggest the modification. Then be signed by the assembly, then go to the other assembly, they find a common vision of the text. If no, the text is sent to the national assembly for decision.

• Regulations (section 37): coming from government

• Very quickly: just signed by the prime minister, the minister and the president.

• Ordonnances (section 38) (special) (特别法典)

if it is in the section 34, but you want to do you it quickly, you could apply to another one, called ordonnances.