CGU and consumer information Marketplace PRINTEMPS

The website www.printemps.com (hereinafter referred to as "the Site") is published by the company PRINTEMPS, SAS with a capital of €50,000,000, whose registered office is located at 102 Rue de Provence, 75009 PARIS, registered with the Paris Trade and Companies Register under number 503 314 767, VAT number FR21503314767 (hereinafter referred to as "PRINTEMPS").

The Site provides carefully selected sellers (hereinafter referred to as "the Sellers") and users of the Site, namely anyone who browses or uses the Site (hereinafter referred to as "the Users") - whether a simple User or a consumer making a purchase that is not part of their commercial, industrial, artisanal, liberal, or agricultural activity (hereinafter referred to as "the buying User") - with a marketplace (hereinafter referred to as "the Marketplace").

The User and PRINTEMPS are hereinafter referred to together as "the Parties."

The Marketplace allows Sellers to offer their products for sale (hereinafter referred to as "the Product(s)").

Les Vendeurs sont sélectionnés avec soin par PRINTEMPS. Seuls les professionnels - c'est-à-dire les personnes qui notamment sont régulièrement constituées, juridiquement capables, immatriculées auprès de tout registre compétent et déclarées auprès des organismes sociaux et fiscaux - peuvent être autorisés à commercialiser leurs Produits sur la Marketplace.

Les Vendeurs sont signalés dans la fiche des Produits par la mention « vendu par ... ». Ainsi, l'Utilisateur est clairement informé de manière transparente et loyale de l'identité du Vendeur du Produit.

En tant qu'opérateur de plateforme en ligne, PRINTEMPS agit de manière neutre, claire et transparente.

PRINTEMPS n'entretient aucune relation capitalistique ou de dépendance avec un des Vendeurs susceptible d'influencer le référencement des Produits sur la Marketplace. Il est néanmoins précisé que les Produits présents sur le Marketplace peuvent être proposés par une entité du Groupe auquel PRINTEMPS appartient. Dans cette hypothèse, cette information sera expressément indiquée sur chacune des fiches d'information des Produits concernés.

Les relations contractuelles entre PRINTEMPS et le Vendeur souhaitant proposer des Produits sur la Marketplace sont régies par un contrat Vendeur Marketplace qui sera signé par PRINTEMPS et par le Vendeur.

Les critères de référencement de chaque Vendeur sont les suivants :

• le Vendeur garantit à PRINTEMPS être un professionnel, régulièrement constitué, juridiquement capable, immatriculé auprès de tout registre compétent et déclaré auprès des organismes sociaux et fiscaux et ayant tout pouvoir de s'engager et d'assumer les obligations et responsabilités résultant des présentes ;
• avoir fourni à PRINTEMPS toutes les pièces justificatives demandées et avoir lu, accepté et signé les présentes qui précisent les engagements auxquels le Vendeur est tenu dans le cadre des ventes sur la Marketplace ;
• la cohérence du Vendeur avec la stratégie de l'offre et du positionnement du PRINTEMPS sur le site internet Printemps.com et l'adéquation de celle-ci avec la stratégie plus globale de PRINTEMPS ;
• l'historique des relations avec le groupe Printemps ;
• proposer des Produits neufs - ou des Produits de seconde main sous réserve d'obtenir l'accord préalable de PRINTEMPS et de prévoir un affichage clair et précis sur les pages des Produits concernés - et de qualité pour lesquels le Vendeur détient tous les droits de propriété intellectuelle et pour lesquels le Vendeur garanti la conformité aux dispositions applicables dans les pays dans lesquels il commercialise les produits ;
• la capacité du Vendeur à se conformer aux exigences de taxonomie : l'exhaustivité et la cohérence des informations nécessaires à la description des Produits, de leurs caractéristiques et de leurs propriétés (marque, caractéristiques techniques principales) ;
• le contenu du catalogue produits en français et/ou dans toute autre langue nécessaire en fonction des territoires de commercialisation ;
• le respect de la Guideline Marketplace de PRINTEMPS ;
• la capacité à gérer le service client en français et en anglais et à répondre aux sollicitations des clients dans un délais de 72h ;
• avoir un ou plusieurs entrepôts (lieux d'expédition) basés en Union Européenne et une capacité à expédier les produits en max 72h dans un emballage qui respecte les standards de qualité haut de gamme
• avoir une certaine maturité digitale (vente en ligne / sur les marketplaces) ;
• assurer la disponibilité des produits en disposant d'un stock suffisant de Produits et d'une communication d'information adéquate et immédiate
• fournir toute documentation et information en langue française, notamment mettre à disposition des consommateurs des conditions générales de vente et toutes les informations précontractuelles et post contractuelles conformes aux dispositions en vigueur.

PRINTEMPS connects Sellers (professionals) and Users Buyers (consumers). 

Sellers and Users are solely responsible for complying with all of their civil, social and tax obligations. 

In accordance with the provisions of the French General Tax Code, as an online platform operator, PRINTEMPS undertakes to: 

• On the occasion of each transaction carried out through its intermediary, communicate to Sellers information relating to the tax regimes and social regulations applicable to these amounts, to the resulting reporting and payment obligations to the tax authorities and social security contribution collection bodies, as well as to the penalties incurred in the event of failure to comply with these obligations; 

For information purposes, information on these obligations is provided in Appendix 1 of these GCU. 

• Provide Sellers in January of each year with a document summarizing the gross amount of transactions of which it has become aware and which the Sellers have received, through it, during the previous year. 

• Send to the Tax Administration before January 31 of the year following that for which the information is given, a summary containing the elements transmitted in the summary document sent to each Seller. 

Sellers freely offer the Products they want to sell on the Marketplace in the categories determined by PRINTEMPS. As such, Sellers are also free to remove one or more Products from the Marketplace, particularly in case of a stock shortage. 

If the Seller's account is closed for any reason, the Products will be deleted from the Marketplace. 

The Product offers on the Site, whether proposed by PRINTEMPS or the SELLER on the Marketplace, are presented through a thematic search engine that operates using keywords. They can also be accessed by browsing the different available categories. 

The ranking of Products depends on the User’s navigation and may therefore vary from one User to another. 

By default, the Products offered on the Marketplace are categorized by universe. 

Products may appear based on the following criteria: colors, stock availability, product themes, popularity, new arrivals, product label, and product category. 

For searches performed via the search engine, Products may be ranked by relevance, meaning the number of times the keyword appears in the tag or matches the characters used in the label. Additionally, categorization and color may influence the search ranking. 

Some products may also be sponsored as part of a trade marketing strategy in exchange for remuneration. The Trade Marketing Service is an optional additional service that will be billed separately from the Marketplace subscription and sales commissions on Product orders, and will require a supplementary quotation. 

Products offered on the Marketplace can be sorted using the "sort" tab by the Customer according to several criteria: 

• New arrivals: Newly listed Products can be highlighted first. A Product is considered "new" when it has been listed for less than 60 days. 
• Ascending price: Products are ranked from the lowest to the highest price. 
• Descending price: Products are ranked from the highest to the lowest price. 
• Recommended: Products are ranked based on the Customer's navigation and purchase history if they have accepted the cookie policy. Otherwise, they are ranked according to the combination of the following criteria: available stock, online listing date, and quantity sold. 

It is specified that the subsidiaries of PRINTEMPS which are SELLERS on the Marketplace will not have a preferential ranking parameter for their Products in relation to the other SELLERS.

The User wishing to purchase on the Site and/or the Marketplace is invited to create an account in order to finalize his transaction  

To do this, he can go to the Site and then click on "my account" at the top right of the screen, then on “Log in / create an account”. He will then have to complete the registration form by filling in all the mandatory fields, then click on “Confirm and continue” to validate his account creation. Account creation is also possible from the shopping cart page, by clicking on “Log in / create an account” and following the steps listed above.  

The User is informed that his username and password are personal and confidential and as such, he undertakes to keep his password secret and not to disclose it to a third party, in any capacity whatsoever. Under no circumstances can PRINTEMPS be held responsible in the event of identity theft of a User.  

Any access and action carried out from a User's account will be presumed to be carried out by this User, to the extent that PRINTEMPS is not obliged and does not have the technical means to ensure the identity of persons having access to the Marketplace from an account. 

Any loss, misappropriation or unauthorized use of the User's identifier and password and their consequences are the sole responsibility of the User, the latter being required to notify PRINTEMPS without delay at: [email protected] 

Furthermore, the User acknowledges being informed that PRINTEMPS reserves the right to deactivate his account in the event of non-compliance with these GCU and/or in the event of misconduct on his part, such as: 

In addition, the User acknowledges having been informed that PRINTEMPS reserves the right to deactivate his account in the event of non-compliance with these GCU and/or in the event of faulty behavior on his part, such as: 

• abuse or non-compliance with the conditions for exercising the withdrawal; 
• systematic returns or returns in a manifestly disproportionate number; 
• worn, washed, retouched and/or damaged products; 
• abusive and/or unfounded complaints relating to the delivery; 
• repeated disputes relating to delivery, reason taken from allegedly missing Products or undelivered packages; 
• abuse of the right to exercise the legal guarantee of conformity and/or defects; 
• systematic complaints or complaints in a manifestly disproportionate number and unfounded; 
• fraudulent use of customer benefits; 
• identity theft ; 
• creation of multiple accounts by the same Buyer User. 

In the event of account deletion, the User may contact PRINTEMPS customer service via the following link: https://support.printemps.com/hc/en-gb 

As part of the use of the Marketplace, each User undertakes not to violate public order and to comply with the laws and regulations in force, to respect the rights of third parties and the provisions of these GCU. 

Once the account has been created and activated, the User may purchase one (or more) Product(s) on the Marketplace by selecting the Product(s), entering the billing and delivery address, the delivery method and the desired payment method. The Seller will then be responsible for sending the order confirmation, the invoice and the delivery in particular. 

When the User wishes to unsubscribe from the Marketplace, he must delete his account using the dedicated functionality on his account. 

PRINTEMPS will proceed as soon as possible to deactivate the account and will send the User an email confirming the closure of his account as well as the definitive deletion of all his data on the Marketplace. Any deletion of the User's account automatically results in the cancellation of access to the various services offered. 

The delivery methods, delivery times and cost of delivery of the Buyer User's order are detailed in the latter's shopping cart at the time of ordering. 

When the Buyer User's order is confirmed by the Seller, the latter will proceed to send the order that it will have previously prepared according to the delivery method that the Buyer User will have selected from a selection of delivery methods at the time of ordering. 

The Buyer User may exercise his right of withdrawal exclusively with the Seller under the conditions, terms and deadlines (minimum of 14 days from delivery except in the case of purchase of a Product for which the right of withdrawal is excluded) specified by the Seller in particular in its General Conditions of Sale, it being specified that the Products sold on the Marketplace by Sellers are neither returned nor exchanged by PRINTEMPS or any company belonging to its group. It is recalled that PRINTEMPS is a third party to the transaction concluded directly between the Seller and the Buyer User. 

Payment of the Order by a Buyer User on the Marketplace may be only made by : 

• Carte Bleue, E-carte Bleue, Visa, Visa Electron, Mastercard 
• Via APPLE PAY for eligible devices
• KLARNA PAY OVER TIME – payment in three installments for transactions ranging from €35 to €3,000

Any purchase vouchers and/or reduction vouchers of PRINTEMPS, the PRINTEMPS gift card and/or any PRINTEMPS offer is not applicable on the Marketplace, unless otherwise indicated. 

At the time of the order, the Buyer User acknowledges that his order involves payment by clicking on the button "PAY TO ORDER". 

PRINTEMPS as intermediary is mandated by each Seller to collect, in its name and on its behalf, the sale price of its Products. Payment is therefore not made directly to the Seller and thus the bank details of the Buyer User are not communicated to the Seller. This amount is recorded after the order on an escrow account. PRINTEMPS will keep this amount until confirmation of delivery and the absence of withdrawal by the Buyer User. 

The Seller remains responsible for compliance with applicable tax regulations. As such, the Seller undertakes to: 

• collect and pay any tax, and/or any applicable eco-contribution and in particular VAT, and/or other tax; 
• pay any customs and import duties ; 
• pay any tax, fee or remuneration relating to the Products marketed on the Marketplace. 

The Products sold are covered by the legal guarantees of conformity of the Consumer Code and the legal guarantee against hidden defects of the Civil Code (Article 1641 et seq.) These provisions are detailed in the Seller's General Terms and Conditions of Sale. 

The Products sold may also be covered by a commercial guarantee from the Seller. Each Seller will specify the existence or not of this commercial guarantee in its General Terms and Conditions of Sale. 

The right relating to legal guarantees and/or commercial guarantees is to be exercised exclusively with the Seller. 

Users’s Obligations

When using the Marketplace, each User undertakes not to disrupt public order and to comply with the laws and regulations in force, to respect the rights of third parties and the provisions of these GCU. 

Each User is required to: 

• Behave in a fair and reasonable manner towards PRINTEMPS and third parties; 
• Be honest and sincere in the information provided to PRINTEMPS and, where applicable, to other Users; 
• Use the Marketplace in accordance with its purpose as described in these GCU; 
• Not misuse the purpose of the Marketplace to commit crimes, offences or contraventions punishable by the penal code or by any other legal or regulatory provision; 
• Respect the privacy of third parties and the confidentiality of exchanges; 
• Respect the intellectual property rights of PRINTEMPS relating to the elements of the Marketplace and, where applicable, the intellectual property rights of other Users; 
• Not seek to infringe, within the meaning of Articles 323-1 et seq. of the french Penal Code, the automated data processing systems implemented on the Marketplace, in particular through practices such as web-scraping; 
• Do not modify the information posted online by PRINTEMPS or by another User; 
• Do not use the Marketplace to send massive amounts of unsolicited messages (advertising or other); 
• Do not distribute data that has the effect of diminishing, disorganizing, slowing down or interrupting the normal operation of the Marketplace. 

In compliance with the legal and regulatory provisions in force and in accordance with the law of July 29, 1881 relating to freedom of the press, the User undertakes not to disseminate any message or information, in particular: 

• Constituting wrongful denigration targeting PRINTEMPS or Users of the Marketplace; 
• Contrary to public order and morality; 
• Of an insulting, defamatory, racist, xenophobic, revisionist nature or undermining the honor or reputation of others; 
• Inciting discrimination, hatred of a person or group of people because of their origin or their membership or non-membership of a specific ethnic group, nation, race or religion; 
• Threatening a person or group of people; 
• Of a pedophile nature; 
• Inciting the commission of an offence, crime or act of terrorism or advocating war crimes or crimes against humanity; 
• Inciting suicide; 
• Allowing third parties to obtain, directly or indirectly, pirated software, software serial numbers, software enabling acts of piracy and intrusion into computer and telecommunications systems, viruses and other logic bombs and, in general, any software or other tool enabling the infringement of the rights of others and the safety of people and property; 
• Of a commercial nature (prospecting, soliciting, prostitution, etc.). 

PRINTEMPS’s Obligations

The general obligation of PRINTEMPS is an obligation of means. There is no reinforced obligation of result or means of any kind on PRINTEMPS. 

PRINTEMPS undertakes to implement all means to ensure continuity of access and use of the Marketplace 7 days a week and 24 hours a day. 

However, PRINTEMPS draws the attention of Users to the current Internet communication protocols do not allow for the certain and continuous transmission of electronic exchanges (messages, documents, identity of the sender or recipient). 

Furthermore, in accordance with the provisions of Articles L.111-7 et seq. of the French Consumer Code, as an online platform operator, PRINTEMPS undertakes to provide clear, transparent and fair information on the terms of its intervention. 

PRINTEMPS is committed to being as open and transparent as possible and to providing the User with all necessary information on how their Personal Data (as this term is defined in our Data Protection Policy) is collected, used and protected during their visits to the Marketplace. 

For more information, we invite you to read our Data Protection Policy. 

Acceptance of these GCU constitutes recognition by Users of the intellectual property rights of PRINTEMPS or third parties and an undertaking to respect them. 

The texts, comments, photos, brands, illustrations and/or images reproduced on the Site are protected both under copyright and intellectual property for the entire duration of protection of these rights and for the whole world. These elements are and remain the exclusive property of PRINTEMPS or of the holder of the intellectual property rights concerned. 

Any reproduction, modification and representation, in whole or in part, of the Site or any of its elements, on any medium whatsoever and for any reason whatsoever, is strictly prohibited. 

In particular, PRINTEMPS expressly prohibits: 

• the extraction, by permanent or temporary transfer of all or a qualitatively or quantitatively substantial part of the content of its database to another medium, by any means and in any form whatsoever; 

• reuse, by making available to the public all or a qualitatively or quantitatively substantial part of the content of the database, whatever the form; 

• reproduction, extraction or reuse, by any means, including methods similar to scrapping of content (photographs, description, etc.) published by PRINTEMPS or by a Seller. 

PRINTEMPS grants a personal, non-exclusive and non-transferable license to Users authorizing them to use the Marketplace and the information it contains in accordance with these GCU. 

General principles  

The Buyer User may only hold PRINTEMPS liable, in the context of a purchase on the Marketplace, for an event that would be directly attributable to it and that would cause it harm solely directly related to this fact, to the exclusion of any other. Thus, PRINTEMPS excludes all liability in the context of the relationship between the Buyer User and the Seller; the Seller, assuming its responsibilities in its capacity. 

 PRINTEMPS declines all responsibility in particular: 

• In the event of temporary inability to access the Marketplace for technical maintenance operations or updating of published information. Users acknowledge that PRINTEMPS cannot be held liable in the event of malfunctions or interruptions of said transmission networks; 
• In the event of viral attacks, illicit intrusion into an automated data processing system; 
• In the event of abnormal use or illicit exploitation of the Marketplace by a User or a third party; 
• In relation to the content of third-party websites to which hypertext links on the Marketplace refer; 
• In the event of non-compliance with these GCU attributable to Users; 
• In the event of delay or non-performance of its obligations, when the cause of the delay or non-performance is linked to a case of force majeure; 
• In the event of an external cause not attributable to PRINTEMPS; 
• In the event of unlawful action by a Seller or User. 

In the event of abnormal use or unlawful exploitation of the Marketplace, the User is then solely responsible for damage caused to third parties and the consequences of claims or actions that may result from it. 

Host Status

In addition, as an intermediary, PRINTEMPS excludes any liability relating to any content posted online by the Seller on the Marketplace, PRINTEMPS being only a host within the meaning of Article 6 of the Law of 21 June 2004 on confidence in the digital economy known as "LCEN". 

PRINTEMPS reserves the right to remove any content that has been reported to it and that it considers to be manifestly illicit within the meaning of Article 6 I 2° of the LCEN. 

Notification of manifestly illicit content by a User or any other third party must be made: 

By email to: [email protected] 

By registered mail with acknowledgment of receipt to: PRINTEMPS - 110 B Avenue du général Leclerc 93500 PANTIN. 

In accordance with Article 6 I 5° of the LCEN, the User’s notification, to be valid, must include the following elements: 

• The date of the notification; 
• If the notifier is a natural person: their surname, first names, email address; if the notifier is a legal entity: their legal form, company name, registered office, email address; if the notifier is an administrative authority: their name and email address, it being specified that the condition relating to the provision of the identity of the notifier is deemed to have been acquired if the latter is a registered user of the public communication service and is connected at the time of making the notification and the host has collected the elements necessary for their identification; 
• The name and address of the recipient or, if it is a legal entity, its name and registered office; 
• The description of the disputed facts and their precise location and, where applicable, the email address(es) to which they are made accessible; it being specified that these conditions are deemed to be satisfied when the service allows this notification to be made precisely by a technical device directly accessible from said disputed content; 
• The reasons why the content should be removed or made inaccessible; it being specified that this condition is deemed to be satisfied when the online public communication service allows notification to be made by a technical device proposing to integrate the category of infringement to which this disputed content may be attached; 
• A copy of the correspondence addressed to the author or publisher of the disputed information or activities requesting their interruption, withdrawal or modification, or the justification that the author or publisher could not be contacted, except for the exception provided for certain infringements by Article 6 I 5° of the LCEN. 

Each Seller is the publisher of their sales space present on the Marketplace, and as such responsible for the latter. 

PRINTEMPS shall not be held liable if the non-performance or delay in the performance of one of its obligations described in these GCU results from a case of force majeure. 

There is force majeure in contractual matters when an event beyond the control of the debtor, which could not reasonably have been foreseen when the TGCU were entered into and whose effects cannot be avoided by appropriate measures, prevents the debtor from performing its obligation. 

If the impediment is temporary, the performance of the obligation is suspended unless the resulting delay justifies the termination of the GCU. If the impediment is permanent, the GCU are terminated automatically and the Parties are released from their obligations under the conditions set out in Articles 1351 and 1351-1 of the French Civil Code. 

In the event of the occurrence of an event having the characteristics of force majeure, PRINTEMPS will endeavour to inform the User as soon as possible. 

Any dispute arising between a User and a Seller must be handled between them, the Seller remaining solely responsible for the delivery of the Products ordered on the Marketplace. 

The User and the Seller, in the event of a dispute, undertake to find an amicable agreement. PRINTEMPS provides the SELLER with an internal complaints processing system through which the SELLER can respond to any User buyer and/or User. The User buyer and/or User can contact the Seller via their space at any time. PRINTEMPS may intervene with the Seller in order to find a solution, the final outcome of which will remain at the discretion of the Seller, who is solely responsible for the sale. 

As a FEVAD member, PRINTEMPS complies with the organizational conditions of the mediation system accessible via the following link: http://www.mediateurfevad.fr/. 

In the event of a possible complaint by a European customer, resulting from an online purchase, the latter is invited to go to the following website: http://ec.europa.eu/consumers/odr/ 

Should one or more stipulations of the GCU be considered unlawful or unenforceable by a law or by a competent court it will be deemed unwritten but the other stipulations shall remain in force and will retain their scope and effect.  

Such a modification or decision does not authorize Users to disregard these GCU.

The GCU are subject to French law. Any Buyer User having their residence in a country of the European Union may also benefit from rights protecting them under the provisions applicable in this country of residence. 

In the absence of an amicable settlement, disputes are under the exclusive jurisdiction of the competent French courts, notwithstanding multiple defendants and/or third-party claims, even for emergency procedures or interim relief procedures in summary proceedings or by petition. 

To proceed with the amicable settlement of the dispute between the User and PRINTEMPS, exclusively, the User is first invited to contact the PRINTEMPS service at the following address: [email protected]. 

If no agreement is reached, an optional mediation procedure will then be proposed, conducted in a spirit of loyalty and good faith with a view to reaching an amicable agreement when any dispute relating to this contract arises, including relating to its validity. 

In application of Article L. 616-1 of the French Consumer Code, PRINTEMPS communicates to the consumer the contact details of the consumer mediator to whom he reports. The Consumer User can thus contact the Fevad e-commerce Mediation service which can be contacted via: 

• An online form: https://xrm.eudonet.com/V7/app/specif/EUDO_03047/FEVAD/Formulaire.aspx 
• By post to the address Consumer Mediator FEVAD - BP 200015 – 75362 PARIS CEDEX 8. 

Any consumer also has the possibility of using the European online dispute resolution platform accessible at the following address: https://ec.europa.eu/consumers/odr/main/index.cfm?event=main.home2.show&lng=FR 

The Party wishing to implement the mediation process must first inform the other party by registered letter with acknowledgment of receipt, indicating the elements of the conflict. 

Since mediation is not mandatory, the User or PRINTEMPS may withdraw from the process at any time. 

Les opérateurs de plateformes en ligne ont l’obligation d’informer tout utilisateur générant des revenus via la Marketplace de ses obligations civiles et fiscales.

Des informations utiles sont rassemblées dans des fiches pédagogiques rappelant les règles applicables en matière de déclaration des revenus et de paiement des cotisations sociales.

À ce titre, les informations peuvent être consultées aux adresses suivantes :

• Concernant les obligations fiscales :
• https://www.service-public.fr/professionnels-entreprises/vosdroits/N13442
• Concernant les obligations sociales :
• https://www.urssaf.fr/portail/
• https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html

En matière de paiement de la TVA, les VENDEURS peuvent consulter les documents d’information mis à disposition par l’administration fiscale française :

https://www.impots.gouv.fr/professionnel/je-recherche-les-regles-de-territorialite-tva-page-en-cours-de-creation

En ce qui concerne la protection sociale, ces revenus doivent permettre l’ouverture de droits à l’assurance maladie ou à la retraite. Il en va de même sur le plan fiscal : les revenus générés doivent être soumis à l’impôt.

Ces explications sont fournies à titre purement informatif et ne remplacent pas la lecture des textes législatifs, des commentaires administratifs ou de la jurisprudence.

PRINTEMPS rappelle que les règles énoncées ci-dessus sont susceptibles d’évoluer (notamment les différents seuils) et encourage donc tous les Utilisateurs à se tenir régulièrement informés en consultant les textes en vigueur, et à contacter l’administration fiscale, les organismes de sécurité sociale ou un conseiller spécialisé pour toute question ou en cas de doute.

Chaque Utilisateur est seul responsable du respect de ses obligations légales.