Law No. 2014-1545 of December 20, 2014 includes two types of provisions.
While some of them make changes in several matters and particularly in social law, real estate law, company law, tax law and consumer law, many are the provisions which in these same matters are intended solely to empower the government to legislate by ordinance. Download our newsletter

When no date is specified, the provisions presented entered into force as of December 22, 2014.
I. Simplification of social law rules
Law no. 2014-1545 empowers the government to by way of ordinances, measures relating to:

•  The development of simplified vouchers and one-stop-shop systems for the declaration and payment of social protection contributions and contributions (Art. 1);
•  To the "definition and use of the notions of day" of adaptation of the quota of days in labor and social security legislation (Art. 2);
• The conditions of wage portage, as well as the principles applicable to the person carried, to the portage company and to the client company (Art. 4);
• The conditions under which a part-time employee, working less than twenty-four hours a week, can ask to obtain a working time greater than or equal to this threshold (Art. 5).

The ordinance concerning the first measure must be taken within six months of the promulgation of the law (Art 58 II).
The other measures must be the subject of ordinances within nine months of the promulgation of the law (Art. 58 III). Among the provisions adopted, it should be noted that the legislator perpetuates the fixed-term contract with a defined purpose (Art. 6).
This contract was introduced on an experimental basis until June 26, 2014 by article 6 of law 2008-596 of June 25, 2008 modernizing the labor market. Concerning the personal hardship prevention account, the law provides that the government will submit to parliament a report on the implementation of this account by June 30, 2015 (Art.8). II.
Simplification provisions relating to real estate law The provisions relating to real estate law essentially aim to rewrite certain rules introduced by law no. 2014-366 of March 24, 2014, known as the Alur law.
The government is thus empowered to take, by means of an ordinance, provisions with the aim of simplifying the procedures for informing purchasers provided for by articles L.721-2 and L.721-3 of the Construction Code and the housing (CCH) created by the Alur law (Art. 15).
This ordinance must also be issued within nine months of the publication of the law (Art. 58 III). Article 46 of Law No. 65-557 of July 10, 1965 is subject to further modifications. The reference to " living space " introduced in the first sentence by the Alur law is deleted. Similarly, the reference to “ living space ” is removed from article L.721-2 4° of the CCH.
The legislator has modified the wording of the second sentence of article 46 of the law of July 10, 1965, recently adopted by the Alur law, and resumes the previous wording. Thus, the reference to the " area of ​​the private portion " is replaced by the sole reference to the " area ".
Article L.551-1 of the CCH, created by the Alur law, relating to the application of the penalty prohibiting the purchase of real estate in the context of the fight against unfit housing is amended as of January 1, 2016. When the notary verifies whether the purchaser is the subject of such a conviction, it is now specified that the association for the development of the notarial service to which the notary appeals, requests consultation of bulletin n°2 the buyer's criminal record.
The association then indicates to the notary if the purchaser has been the subject of such a conviction. III.
Simplification in company law The majority rule applicable when deciding to move the registered office in limited liability companies has been relaxed.
From now on, this transfer is no longer subject to the decision of the partners representing at least three-quarters of the shares but only half of the shares (Art. L.223-18 8° of the Commercial Code). The law empowers the government to take, within nine months of the publication of the law (Art. 58 III), by means of an ordinance (Art. 23) measures concerning:

• The reduction of the minimum number of shareholders in unlisted public limited companies and the adaptation of the rules of administration, operation and control of these companies.
• The introduction of a simplified procedure for the liquidation of commercial companies which have a low amount of assets and debts and do not employ any employees.

IV.
Measures to simplify tax law The law of 20 December 2014 empowers the government to take, by means of an ordinance, measures to simplify:

• The reporting obligations in tax matters applicable to legal persons subject to corporation tax as well as sole proprietorships and companies subject to income tax (Art. 27).
• The declarative obligations of companies in terms of levies and royalties on games and bets mentioned in the general tax code and the social security code in order to enable them to declare these levies according to the same methods as value added tax (Art.29).

These ordinances must be taken within six months of the publication of the law (Art. 58 II).
V. Measures relating to consumer law
The provisions of the law of 20 December 2014 applicable to consumer law mainly relate to contracts concluded at a distance and off premises.
When concluding a distance contract, it is now specified that the copy of the contract provided by the professional is a "dated" copy (Art. L.121-18-1 of the Consumer Code). The time limit for exercising the right of withdrawal is specified for several types of contracts:

• The right of withdrawal can be exercised from the conclusion of the distance and off-premises contract for the sale of goods and the provision of services including the delivery of goods (Art. L.121-1 2° of the Consumer Code).
• When the contract for the acquisition or transfer of real estate is preceded by a preliminary contract or a unilateral or synallagmatic promise to sell concluded off premises, the withdrawal period runs from the conclusion of the preliminary contract or the promise.
• For contracts relating to the construction of real estate, the period runs from their conclusion.

Law n°2014-344 of March 17, 2014, known as the Hamon law, created article L.121-34-2 of the Consumer Code.
This article prohibits the use of hidden numbers for cold calling. The law of December 20, 2014 provides that in the event of non-compliance with this rule, the offender is liable to an administrative fine, the amount of which may not exceed €3,000 for a natural person and €15,000 for a legal person. An identical sanction is incurred in the event of failure to comply with the information obligations provided for in contracts concluded at fairs and exhibitions (Art. L.121-98-1 of the Consumer Code) as well as for contracts relating to petroleum gas liquefied (Art. L.121114 of the Consumer Code). Finally, articles L.121-36-1 to L.121-41 of the Consumer Code relating to advertising lotteries, modified by the Hamon law, are repealed. Article L.121-36 is amended and provides that advertising lotteries are legal as long as they are not unfair.