Maître Karine GERONIMI

Avocat au barreau de Paris

Compétences : Droit du travail et social, Droit pénal, Droit du crédit et de la consommation, Droit du dommage corporel, Droit des assurances, Droit immobilier, Droit de la santé, Droit de la sécurité sociale et de la protection sociale

Barreau : Paris

Adresse : 105 BOULEVARD VOLTAIRE 75011 PARIS

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Publié le 20/01/2021

Achat par le CSE d’appartements loués en partie aux salariés et budget à imputer

Article juridique - Droit du travail et social

Par Me Karine GERONIMI

Achat par le CSE d’appartements loués en partie aux salariés et budget à imputer

Les fonds versés au titre du fonctionnement du CSE doivent être utilisés par ce dernier pour son fonctionnement ou ses activités économiques et ceux versés au titre de la contribution aux activités sociales et culturelles (ASC) doivent l'être pour ces dernières activités, l'emploi de ces fonds devant être retracé dans des comptes séparés.

Cependant, selon la Cour, dès lors d’une part, que des appartements dans des résidences de loisirs ont été acquis par le CSE au moyen des réserves constituées sur les subventions de fonctionnement et loués une partie de l’année aux salariés et à leur famille et que d’autre part les loyers venaient abonder le budget de fonctionnement du comité, la totalité des amortissements, dépenses de toute nature (notamment taxes foncières, travaux, charges) et produits liés à ces appartements doivent être affectée sur le budget de fonctionnement du comité.

Cass. Soc., 2 décembre 2020, n° 19-10.299