e-book La responsabilité sociale des entreprises (Cercle de lentreprise) (French Edition)

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French tax was previously paid based on an instalment quarterly or monthly system occurring with one year in arrears. The purpose of this tax credit is to cancel the French income tax due for the income and that the taxpayers only bear the French income tax in via the monthly current year new withholding tax. This is good news for all taxpayers in France, who will forego one year of taxation during their lifetime, even though this is only immediately perceivable for taxpayers who retire, die or leave France in In order to prevent any aggressive tax planning on the income received in , the legislation has limited the transition year tax credit CIMR to non-exceptional income as follows:.

Drawing such circles requires defining the Law of Compliance itself, since on the one hand the choice of those who must implement the Compliance depends on the aims of the Compliance and on the other hand the definition of the Law of Compliance is itself teleological in nature. This is why, contrary to the assertion that the exercise of definition would be useless in these matters, which would be above all on a case-by-case basis, this effort to define and determine the purposes is, on the contrary, necessary in practice to show which enterprise must bear the obligations of compliance and which must not.

But it is enough to have posed this to reveal the major difficulty of the Compliance, that explains resistances, and even gives the impression that one is confronted with an aporia. If, as a matter of principle, what is expected of the "users" of the Compliance mechanisms must be articulated to the aim that is affected by the authors of the compliance mechanisms to them, we must have a minimum correspondence between the aims of these authors Legislators and Regulators and the aims pursued by those who are responsible for implementing them: companies. However, this correspondence does not exist at first sight, because the compliance mechanisms are found to be uniquely based on "monumental goals" which the public authorities have a legitimate concern, whereas companies have for their own interest.

The two circles do not match. The internationalization of concern for these aims in companies would therefore be only a mechanism of violence of which enterprises are the object, violence felt as such. To resolve this violence, it is better to stop confusing the State and enterprises, whose goals are not the same, and draw the circle of subjects of law "eligible" for Compliance.

It is highly legitimate to target certain entities, in particular this category of companies, which are the " crucial operators ", in a binding way, as it is legitimate to govern companies that have expressed a desire to surpass their own interests. These circles of a different nature can overlap on a concrete operator: for example, if a bank - alway a crucial operator that is structural because it is systemic - is also international - a crucial operator because of its activity - decides to worry about others by commitments verified by the authorities to overcome their own interest social responsibility , but these different circles are not confused.

In any case, companies may belong to only one circle, or even belong to none. In the latter case, they must therefore remain beyond the reach of the pressure and cost of Compliance Law, in particular because they are not objectively required to realize the "monumental goals" aimed at effectiveness and do not want it: in a liberal system, it is for the public authorities to aim at the general interest , the ordinary people indirectly participating in it by paying the tax.

La philosophie contre l’entreprise ?

Cette conception demeure intacte. L'exemple le plus net est celui de l'embargo.


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(PDF) Dynamique de la gestion d'entreprise: Ressources et Outils | wafa khlif - ukyrelazok.tk

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La responsabilité sociale des entreprises

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La Responsabilité de l’Entreprise, c’est regarder l’entreprise autrement

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