Question 15261 — taxes and duties

Summary

Mrs. Patricia Mirallès draws the attention of the Minister of Labor to the possible non-compliant uses of the CICE and more particularly in the case of PSE. Indeed, when in the context of a collective dismissal for economic reasons the employer submits to the administration a job protection plan established unilaterally, the DIRECCTE will have to take the decision to approve the PSE by making an assessment of the measures it contains. In this analysis, article L. 1233-57-3 of the labor code indicates that the DIRECCTE takes into account in particular the most recent report established by the works council concerning the use of the competitiveness and employment tax credit. However, she therefore wanted to know whether a system existed for the purpose of being able to control the conditions of use of a CICE in the absence of a report from the works council and while the PSE decided by the company raises questions.

Machine translation from French. The official text remains authoritative.

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