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- Primes d'usage : deux arrêts récents précisent les contours du critère de fixité. Par Xavier Berjot, Avocat.
Dans deux décisions rendues en février 2026 (Cass. soc. 11-2-2026, n° 24-18.719 ; Cass. soc. 4-2-2026, n° 24-21.317), la chambre sociale de la Cour de cassation rappelle l'importance du critère de fixité dans la reconnaissance d'un usage en matière de primes. Tandis que la première valide la qualification d'usage pour une prime dont le montant s'était stabilisé, la seconde casse un jugement ayant retenu la fixité d'une prime de bilan dont le montant variait sans obéir à un mode de calcul prédéterminé. 1. Les conditions de l'usage en matière de primes. En l'absence de stipulation contractuelle ou conventionnelle, une prime versée régulièrement par l'employeur peut acquérir un caractère obligatoire lorsqu'elle (...) Lire la suite... > https://www.village-justice.com/articles/primes-usage-deux-arrets-recents-precisent-les-contours-critere-fixite,56878.html'utm_source=backend&utm_medium=RSS&utm_campaign=RSS_Reseaux
- Télétravail depuis l'Alsace : pouvez-vous bénéficier du droit local Alsace-Moselle ? Par Benjamin Pierrot, Avocat.
Le Code du travail prévoit des dispositions spécifiques applicables aux salariés exerçant leur activité en Alsace-Moselle. Ces règles, issues du droit local sont souvent plus favorables notamment en matière de maintien de salaire en cas d'arrêt maladie ou de clause de non-concurrence. Se pose toutefois une question pratique : un salarié qui travaille en télétravail depuis l'Alsace pour une entreprise située dans une autre région peut-il bénéficier de ces dispositions ' La Cour de cassation a récemment apporté des précisions utiles à ce sujet (Cass. Soc., 4 février 2026, n° 24-21.144). I. Les faits. Une salariée est engagée en qualité de VRP par une société dont le siège social est situé en Alsace. Son (...) Lire la suite... > https://www.village-justice.com/articles/teletravail-depuis-alsace-pouvez-vous-beneficier-droit-local-alsace-moselle,56869.html'utm_source=backend&utm_medium=RSS&utm_campaign=RSS_Reseaux
- Le remboursement d'un trop-perçu d'honoraires par un avocat est une charge déductible. Par Fabrice Sebagh, Avocat au Conseil d'État et à la Cour de cassation.
Un intéressant croisement du droit fiscal et du droit de la profession d'avocat : quand la jurisprudence judiciaire inspire la jurisprudence administrative. Dans le cadre du contrôle fiscal d'un avocat, l'administration en charge avait contesté la déductibilité d'un remboursement d'honoraires ordonné par le Bâtonnier. Saisies par l'avocat de cette décision, les juridictions administratives du fond ont rejeté sa demande. Le tribunal administratif avait considéré que ces pertes résultant de manquements déontologiques, elles ne pouvaient être rattachées à l'exercice normal de la profession. La cour administrative d'appel avait jugé, pour sa part, que « de telles pertes de l'avocat, ne peuvent être regardées (...) Lire la suite... > https://www.village-justice.com/articles/remboursement-trop-percu-honoraires-par-avocat-execution-une-decision-juge,56867.html'utm_source=backend&utm_medium=RSS&utm_campaign=RSS_Reseaux
