Samuel HAYOT
Chartered Accountant
The AI Act regulates AI across the Union. Prohibited risk, high risk, transparency: what French businesses must organise in 2026, with the timeline and penalties.
Conditions, advantages, limits and rôle of the accountant: understand everything about tax integration in 2026.
Regulation 1606/2002, L233-16 scope, IFRS 10/11, full consolidation, equity method, IFRS 3 goodwill, IFRS 16, IAS 21, IAS 1 presentation, CSRD articulation: what a group CFO in Paris must arbitrate in 2026.
Theoretical vs actual food cost, calculation formula, monthly stocktaking, recipe cards and a step-by-step action plan: the complete method for controlling a restaurant's food margin in 2026.
ISO 50001 certification structures energy management in an SME, exempts it from the mandatory energy audit and helps finance actions through energy savings certificates.
ICC at Q4 2025: 111.0 (-2.37% YoY). How to use the French construction cost index for leases and contracts. Practical guide with INSEE data.
Accountant termination letter in 2026: 6 steps, registered notice, file transfer (article 21 OEC code of ethics), FEC, tax mandate. Ready-to-use template by Cabinet Hayot Expertise in Paris.
Process audit, automation, data governance and fast wins: how custom AI consulting can reshape business operations in 2026.
Activity, size, legal structure, autonomy and APE code: all the criteria for correctly characterising a business and understanding their practical implications.
Lawyers' fees in France are subject to standard 20% VAT. This 2026 guide covers the profession-specific exemption thresholds, legal aid, disbursements, fee retrocessions and when VAT becomes due.
The CESU (the French Universal Service Employment voucher) covers two entirely different mechanisms: the CESU déclaratif (declarative scheme) simplifies home employment for individuals, while the CESU préfinancé (pre-financed voucher) is a benefit-in-kind tool funded by employers or works councils. Understand the 2026 thresholds, tax credit rules, contribution exemptions, and the practical tradeoffs before you choose.
2026 tourist tax rates by hotel star rating, departmental and regional surcharges, exemptions, and the correct accounting treatment through account 447 (not revenue, not VAT base).
Four pillars (clients, operations, HR, finance), change management, NIS2, GDPR, EU AI Act, France Num and BPI funding: SME digital transformation in 2026, as seen from Cabinet Hayot Expertise in Paris.
Staff secondment in France is strictly governed by articles L8241-1 and L8241-2 of the French Labour Code. Here is what companies need to know to avoid unlawful labour lending and its criminal penalties.
How a French société civile de moyens works, why liberal professions still use it, and which tax and VAT points need careful handling in 2026.
LIVES: check an intra-community VAT number, keep the proof and react if the number comes out invalid in 2026.
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