In a decree of March 15, 2008, the Supreme Court judged that public accountants appointed by the central works council of the French subsidiary of a European group are allowed to ask for documents belonging to the parent company to perform their mission. Whether a European works council exists or not, the accountant always has this right. (Ref. 080242)
The central works council (CCE in French) of the company IMP SA, a subsidiary of the Dutch company Impress, appointed the Syndex accounting firm to get assistance in examining financial statements for 2004 and estimations for 2005. The accountant asked for several documents which the management refused to provide. The CCE and Syndex obtained, at first instance, an order asking for these documents at the risk of a fine. The Court of Appeal of Versailles confirmed, on January 10, 2007, the ruling
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