Return-Path: <b-2_peur1_cbd09-c5331d6f1e7845a5b45b45afa982cd6f@bouncing.eur.info.bakertilly.fr>
X-Spam-Checker-Version: SpamAssassin 3.4.6 (2021-04-09) on srv01.novacoiff.fr
X-Spam-Level: 
X-Spam-Status: No, score=0.0 required=5.0 tests=DKIM_SIGNED,DKIM_VALID,
	DKIM_VALID_AU,HTML_MESSAGE,RCVD_IN_MSPIKE_H2,SPF_HELO_NONE,SPF_PASS,
	T_KAM_HTML_FONT_INVALID,URIBL_BLOCKED,URI_HEX autolearn=ham
	autolearn_force=no version=3.4.6
X-Original-To: chantal@color-avenue.com
Delivered-To: chantal-color-avenue.com@vmi1016271.contaboserver.net
Received: from mail02.eur.pb-dynmktge.com (mail02.eur.pb-dynmktge.com [13.74.106.151])
	by srv01.novacoiff.fr (Postfix) with ESMTPS id D20BA3E9364
	for <chantal@color-avenue.com>; Tue,  7 May 2024 07:35:13 +0200 (CEST)
Authentication-Results: srv01.novacoiff.fr;
	dkim=pass (2048-bit key; unprotected) header.d=info.bakertilly.fr header.i=@info.bakertilly.fr header.a=rsa-sha256 header.s=eurkey1 header.b=E0fOGt9W;
	dkim-atps=neutral
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=eurkey1; d=info.bakertilly.fr;
 h=From:Date:Subject:Message-Id:Reply-To:To:List-Unsubscribe:
 List-Unsubscribe-Post:MIME-Version:Content-Type;
 bh=d+FbKekcE6hzYHfzojFU8D3DJb2nRDtdrtsfIvaPdxU=;
 b=E0fOGt9WwmyAyn/I7JqG2YpkVN+YR8N3dGsjNQPtNpCXXWFXzIH0cPM3B1CPdxRzv0DJZ9W/Sto0
   i32Z2A9tCpj3k0NfEaQwmql+eK8hWAcASpgcDyAfpGkhK6GmHxmWWHThV31Aw7j7wypyNQHPIqqk
   9luw06tLspKlJvTB0FYVhrvzpojEE0+5v+a6qKziXq4mkXkdtDEKx3mF/uuEZS2732jGmNQFGrSU
   plsf9M+mmVaIOGepKj8hmps20IBWlU1UfBuhm/ivov2gULyQsBZOYmbrAOylz+wU4/MiWUT6i4p4
   VjK4wzFot/78yNWSxjcbf0MjpUsPKD0jvvoJ0w==
From: Baker Tilly <info@info.bakertilly.fr>
Date: Tue, 07 May 2024 05:35:13 +0000
Subject: A LA UNE =?utf-8?b?8J+TsCBDb25nw6lzIHBhecOpcw==?= et maladie : quels
 changements en 2024 ?
Message-Id: <MHKM6GSOZMU4.GGBJE51KEN362@bouncing.eur.info.bakertilly.fr>
Reply-To: Baker Tilly <info@info.bakertilly.fr>
To: VOISIN Chantal <chantal@color-avenue.com>
X-MS-Dynamics-Message-ID: 2_peur1_cbd09-c5331d6f1e7845a5b45b45afa982cd6f
X-MS-Dynamics-Instance: uxjnay2jghssdeglegjowaej9dztyijhhmcqr2zupca2
X-MS-Dynamics-CodePackageVersion: 2.31.1316.0
Feedback-ID: a117a4b1-e9f7-d8af-4082-530e811372ae:MicrosoftDynamics
x-job: a117a4b1-e9f7-d8af-4082-530e811372ae
List-Unsubscribe: <https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/lu/notr/1eprnmixiRpw26DXhd6DxlLQSDiilV4SuvPDMvsx19Qx>
List-Unsubscribe-Post: List-Unsubscribe=One-Click
RecipientAddressHash: RarjtuXB8mVPOs822tSPeplDBB1UE8vtHtxVVhCCeE82_fLxXhwvETxUdbsjDa1BZ3l2vR5JxvG2xoOQBxLtwhmw2
RecipientAddressHeader: Y2hhbnRhbEBjb2xvci1hdmVudWUuY29t
MIME-Version: 1.0
Content-Type: multipart/alternative; boundary="=-DdQkyQ+aDRlCjp7IM0RfZQ=="

--=-DdQkyQ+aDRlCjp7IM0RfZQ==
Content-Type: text/plain; charset=utf-8
Content-Transfer-Encoding: quoted-printable

[Consultez la version en ligne <https://1e4b57179d9c4d1098985f656b3335ed.ma=
rketingusercontent.com/m/view/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx>=
]
[<https://www.bakertilly.fr/actualites>]
L'essentiel , la newsletter mensuelle Baker Tilly sp=C3=A9cialement d=C3=A9=
di=C3=A9e aux dirigeants de TPE. Au programme : des actus juridiques, socia=
les et fiscales, des regards d'experts, les actus de votre secteur d'activi=
t=C3=A9... =C3=80 la une Cong=C3=A9s pay=C3=A9s et maladie : quels changeme=
nts en 2024 ? La loi portant diverses dispositions d=E2=80=99adaptation au =
droit de l=E2=80=99Union europ=C3=A9enne a =C3=A9t=C3=A9 d=C3=A9finitivemen=
t adopt=C3=A9e le 10 avril 2024. Elle comporte les dispositions permettant =
la mise en conformit=C3=A9 du droit fran=C3=A7ais avec le droit europ=C3=A9=
en concernant l=E2=80=99acquisition de cong=C3=A9s pay=C3=A9s en cas d=E2=80=
=99arr=C3=AAt maladie. Suite aux jurisprudences du 13 septembre 2023, cette=
 loi fixe les nouvelles r=C3=A8gles applicables aux employeurs et aux salar=
i=C3=A9s et pr=C3=A9voit =C3=A9galement les dispositions applicables aux si=
tuations n=C3=A9es ant=C3=A9rieurement =C3=A0 la loi.
[
Lire la suite
<https://www.bakertilly.fr/actualites/erhs-changement-2024-conges-payes-et-=
maladie?_gl=3D1*eggyp2*_up*MQ..*_ga*MTc3NzUxNjQzMC4xNzEzODc1MTMz*_ga_HL17H3=
HBDQ*MTcxMzg3NTEzMi4xLjEuMTcxMzg3NTEzMi4wLjAuMA..?utm_source=3Dbrique_marke=
ting&utm_medium=3Demail&utm_campaign=3Dlessentielmai24>] Actualit=C3=A9s
#RH&SOCIAL Forfait jours : un suivi indispensable du temps et de la charge =
de travail Le dispositif de forfait jours a =C3=A9t=C3=A9 cr=C3=A9=C3=A9, i=
l y a plus de 20 ans, par la loi du 19 janvier 2000.
Pour autant, ce dispositif reste un sujet d=E2=80=99actualit=C3=A9 et ne ce=
sse d=E2=80=99alimenter les contentieux ces derni=C3=A8res ann=C3=A9es. La =
Cour de cassation a ainsi invalid=C3=A9 plusieurs accords de branche jug=C3=
=A9s insuffisants concernant les modalit=C3=A9s d=E2=80=99=C3=A9valuation e=
t de suivi r=C3=A9gulier de la charge de travail des salari=C3=A9s. [
Lire la suite
<https://www.bakertilly.fr/actualites/erhs-forfait-jours-suivi-temps-et-cha=
rge-de-travail?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaig=
n=3Dlessentielmai24>]
#FISCALIT=C3=89 Imp=C3=B4t sur le revenu : le calendrier de d=C3=A9claratio=
n publi=C3=A9 Chaque contribuable dispose, en fonction de sa zone de r=C3=A9=
sidence, d=E2=80=99un certain d=C3=A9lai pour effectuer la d=C3=A9claration=
 de ses revenus 2023. Nos experts vous en partagent le calendrier.
[
Lire la suite
<https://www.bakertilly.fr/actualites/ecc-impot-revenu-calendrier-declarati=
on-2024-publie?utm_source=3Dbrique_marketing&utm_medium=3Demail&utm_campaig=
n=3Dlessentielmai24>]
#JURIDIQUE Trajet domicile/lieu de travail=E2=80=A6 une extension du temps =
de travail ? Le trajet domicile/lieu de travail : une simple transition ent=
re deux moments de la journ=C3=A9e ou une extension du temps de travail ? C=
ette question alimente un d=C3=A9bat passionnant, au carrefour des l=C3=A9g=
islations nationales et des directives europ=C3=A9ennes. Retour sur un nouv=
eau feuilleton franco-europ=C3=A9en qui met en lumi=C3=A8re les enjeux comp=
lexes de cette th=C3=A9matique et les implications pour les travailleurs et=
 les entreprises. [
Lire la suite
<https://www.bakertilly.fr/actualites/juridique-trajet-domicile-lieu-travai=
l-extension-temps-travail?utm_source=3Dbrique_marketing&utm_medium=3Demail&=
utm_campaign=3Dlessentielmai24>]
[Retrouvez toutes les derni=C3=A8res actualit=C3=A9s <http://www.bakertilly=
.fr/actualites>]
Regards d'experts
#RH&SOCIAL Versement mobilit=C3=A9 : assujettissement, exceptions et cas pa=
rticuliers Le versement mobilit=C3=A9 est une contribution financi=C3=A8re =
obligatoire pr=C3=A9lev=C3=A9e sur les entreprises situ=C3=A9es dans certai=
nes zones g=C3=A9ographiques. Institu=C3=A9 en 1973, ce dispositif vise =C3=
=A0 financer les r=C3=A9seaux de transports en commun urbains et p=C3=A9riu=
rbains. [
Lire la suite
<https://www.bakertilly.fr/actualites/erhs-versement-mobilite-assujettissem=
ent-exceptions-cas-particuliers?utm_source=3Dbrique_marketing&utm_medium=3D=
email&utm_campaign=3Dlessentielmai24>]
D=C3=A9couvrez les actualit=C3=A9s de votre secteur d'activit=C3=A9
[
Lire la suite
<https://www.bakertilly.fr/actualites?id=3D167898>]
L'actu Baker Tilly
Participez aux journ=C3=A9es annuelles du social Les journ=C3=A9es annuelle=
s du social de Baker Tilly, ouvertes =C3=A0 tous les acteurs de la paie, de=
 l'administration du personnel et des RH, offrent une opportunit=C3=A9 uniq=
ue de : - se tenir =C3=A0 jour des r=C3=A9glementations - participer =C3=A0=
 des formations pratiques - =C3=A9changer avec ses pairs. Au programme : ma=
tin=C3=A9e d=C3=A9di=C3=A9e aux mises =C3=A0 jour r=C3=A9glementaires et ap=
r=C3=A8s-midi d'ateliers pratiques sur les CDD et les contrats =C3=A0 temps=
 partiel. [
En savoir plus
<https://www.bakertilly.fr/formation/formation/126/la-journee-annuelle-du-s=
ocial-edition-2024?_gl=3D1*1qusgk6*_up*MQ..*_ga*Nzg0NjkwNjE5LjE3MTM4NzgzNTk=
.*_ga_HL17H3HBDQ*MTcxMzg3ODM1OC4xLjEuMTcxMzg3ODg5NS4wLjAuMA..?utm_source=3D=
brique_marketing&utm_medium=3Demail&utm_campaign=3Dlessentielmai24>]
[www.bakertilly.fr <http://www.bakertillystrego.com>]
Si=C3=A8ge social : 4 Rue Papiau de la Verrie, 49009 Angers France [Se d=C3=
=A9sabonner <https://bakertillystregonetwork.microsoftcrmportals.com/centre=
-abonnement?msdynunsubscribeid=3D1eprnmixiRpw26DXhd6DxlLQSDiilV4SuvPDMvsx19=
Qx>]=

--=-DdQkyQ+aDRlCjp7IM0RfZQ==
Content-Type: text/html; charset=utf-8
Content-Transfer-Encoding: quoted-printable

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.=
w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html xmlns=3D"http://www.w3.=
org/1999/xhtml" xmlns:v=3D"urn:schemas-microsoft-com:vml" xmlns:o=3D"urn:sc=
hemas-microsoft-com:office:office"><head>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Dutf-8">
<meta name=3D"viewport" content=3D"width=3Ddevice-width,initial-scale=3D1">
<title>A LA UNE =F0=9F=93=B0 Cong=C3=A9s pay=C3=A9s et maladie : quels chan=
gements en 2024 ?</title>
<meta name=3D"referrer" content=3D"never">
<style>body,div{font-family:Verdana,Arial,sans-serif;font-size:14px;color:#=
000;background-color:#F4F4F3}div div{background-color:transparent}[data-lay=
out=3Dtrue]{margin:0 auto;max-width:600px}p{margin:0;padding:0;line-height:=
20px;mso-line-height-rule:at-least}ol,ul{margin-top:15px;margin-bottom:15px=
;line-height:20px;mso-line-height-rule:at-least}p img{max-width:100%}a{text=
-decoration:none}u a{text-decoration:underline}h2,h3,h4{margin:0}.imageWrap=
per a img{text-decoration:none;border:0}body[data-outlook-cycle] .tbContain=
er{display:block!important}body[data-outlook-cycle] .tbContainer.multi tabl=
e{table-layout:fixed;height:auto!important}body[data-outlook-cycle] .tbCont=
ainer.multi td{width:auto!important;min-height:70px!important}body[data-out=
look-cycle] .tbContainer.multi tr td{display:block}body[data-outlook-cycle]=
 .tbContainer.multi .inner{height:auto!important;min-height:auto!important}=
body[data-outlook-cycle] .tbContainer .inner{box-sizing:border-box}body[dat=
a-outlook-cycle] .outer{width:auto!important}body[data-outlook-cycle] .inne=
rTable{min-height:auto!important}@media only screen and (max-width:768px){.=
columnContainerWrapper{min-height:70px!important}a span{line-height:inherit=
!important}.no-wrap-section .outer .multi tbody tr td,.no-wrap-section .out=
er .multi tbody tr th{display:table-cell!important}.no-wrap-section .outer =
.multi tbody tr td.inner,.no-wrap-section .outer .multi tbody tr th.inner{d=
isplay:block!important}.no-wrap-section .outer .multi .dividerWrapper tbody=
 tr td,.no-wrap-section .outer .multi .dividerWrapper tbody tr th{display:b=
lock!important}.no-wrap-section .containerWrapper tr{display:flex!important=
}.no-wrap-section .containerWrapper .innerTable tr{display:block!important}=
.hide-on-mobile-class{display:none!important}.hide-on-desktop-class{display=
:block!important}.hide-on-desktop-class.hide-on-mobile-class{display:none!i=
mportant}}@media only screen and (max-width:768px){.tbContainer{display:blo=
ck!important}.tbContainer.multi table{table-layout:fixed;height:auto!import=
ant}.tbContainer.multi td{width:auto!important;min-height:70px!important}.t=
bContainer.multi tr,.tbContainer.multi tr td{display:block}.tbContainer.mul=
ti .inner{height:auto!important}.tbContainer .inner{box-sizing:border-box}.=
outer{width:auto!important}.innerTable{min-height:auto!important}}.hide-on-=
desktop-class{display:none}</style><!--[if gte mso 9]>
<xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPe=
rInch></o:OfficeDocumentSettings></xml>
<![endif]-->
</head>
<body style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#0=
00;background-color:#F4F4F3;background:#f4f4f3"><!--[if !mso]><!--><div id=3D=
"preheader" style=3D"display: none; max-height: 0px; overflow: hidden;">L'e=
ssentiel, la newsletter mensuelle Baker Tilly sp=C3=A9cialement d=C3=A9di=C3=
=A9e aux dirigeants de TPE.<br>&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp; &nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp; &nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp=
;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp=
;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp; &nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp; &nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;<br>&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp; &nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nb=
sp;=E2=80=8C&nbsp;&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=
=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp; &nbsp=
;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp=
;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp=
;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp; &nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C=
&nbsp;=E2=80=8C&nbsp; &nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=
=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;=E2=80=8C&nbsp;</d=
iv><!----><!--[endif]----><!--[if gte mso 9]> <table cellspacing=3D"0" cell=
padding=3D"0" border=3D"0" align=3D"center" style=3D"border-collapse: colla=
pse;"><tr><th style=3D"margin-bottom:0; margin-top:0; padding:0; background=
-color: rgb(244, 244, 243); border-width: ; border-style: ; border-color: ;=
 border-collapse: collapse;"> <![endif]--><div style=3D"font-family:Verdana=
,Arial,sans-serif;font-size:14px;color:#000;background-color:#F4F4F3;margin=
:auto;max-width:600px"><!--[if gte mso 9]> </div><div style=3D"background-c=
olor: transparent; border:none;"> <![endif]-->
<div class=3D"columns-equal-class wrap-section" style=3D"font-family:Verdan=
a,Arial,sans-serif;font-size:14px;color:#000;background-color:transparent">=
<!--[if gte mso 9]> </div><div style=3D"background-color: transparent; bord=
er:none;"> <![endif]--><table class=3D"outer" align=3D"center" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse:collapse;display:block" role=
=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style=
=3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso=
-line-height-rule: exactly; background-color: transparent;"><br/></p></td><=
/tr> <![endif]--><tr>
<td style=3D"vertical-align:top;padding:0">
<table style=3D"display:block;width:100%;border-collapse:collapse" class=3D=
"containerWrapper tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"=
presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"min-height:70px;min-width:20px;width=
:600px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-c=
ollapse:collapse" role=3D"presentation">
<tbody>
<tr>
<td class=3D"inner ui-sortable" style=3D"height:12px;min-width:20px;padding=
:10px;vertical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;text-align:center"><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><sp=
an style=3D"font-size:12px"><span style=3D"font-family:Arial,Helvetica,sans=
-serif"><a href=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.co=
m/t/t/jxaAJ3x7ojGsWx0pEcCqGkINSVUMjMDG05tP5J8gwxQx/4UHb9jwbZnvOaaYxteVQo12C=
JCxnZkdi7Mafz1yaXrwx?p0=3D4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" sty=
le=3D"text-decoration:none"><span style=3D"color:#7f8c8d"><span style=3D"te=
xt-align:center"><span style=3D"text-align:center">Consultez la version en =
ligne</span></span></span></a></span></span></p></div></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style=
=3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso=
-line-height-rule: exactly; background-color: transparent;"><br/></p></td><=
/tr> <![endif]--></tbody>
</table></div><div class=3D"columns-equal-class wrap-section" style=3D"font=
-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-color=
:transparent"><!--[if gte mso 9]> </div><div style=3D"background-color: tra=
nsparent; border:none;"> <![endif]-->
<table class=3D"outer" align=3D"center" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"border-collapse:collapse;display:block" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style=
=3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso=
-line-height-rule: exactly; background-color: transparent;"><br/></p></td><=
/tr> <![endif]--><tr>
<td style=3D"padding:0 0 2px">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody><tr>
<td class=3D"columnContainer" style=3D"min-height:70px;min-width:20px;width=
:600px;padding:0;background-color:rgba(0,0,0,0);vertical-align:top">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-c=
ollapse:collapse;min-height:70px" class=3D"innerTable" role=3D"presentation=
">
<tbody>
<tr>
<td class=3D"inner ui-sortable" style=3D"height:70px;min-width:20px;padding=
:0;vertical-align:top;word-wrap:break-word;word-break:break-word;background=
-size:cover;background-position:50% 50%;min-height:70px;background-color:rg=
ba(0,0,0,0);border-radius:0" align=3D"left"><div style=3D"font-family:Verda=
na,Arial,sans-serif;font-size:14px;color:#000;background-color:transparent;=
padding:0;margin:0"><div align=3D"Center" class=3D"imageWrapper" style=3D"f=
ont-family:Verdana,Arial,sans-serif; font-size:14px; color:#000; background=
-color:transparent;"><a href=3D"https://1e4b57179d9c4d1098985f656b3335ed.sv=
c.dynamics.com/t/t/E0NLRKLLpVtWiIOOpSXqcmHKnGxqjWMcjll36hQ4gocx/4UHb9jwbZnv=
OaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" data-msdyn-tracking-id=3D"d7cf8a7b06b831=
701102339019" style=3D"text-decoration:none"><!--[if gte mso 9]> <img src=3D=
"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/d=
igitalassets/images/61bf25ba-8800-ef11-9f89-6045bd8a1d36?ts=3D6384937407920=
83650" style=3D"text-decoration: none; border: 0px; max-height: 100%; max-w=
idth: 100%; box-sizing: border-box; display: block; border-radius: 0px;" wi=
dth=3D"590"> <![endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-=
eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/ima=
ges/61bf25ba-8800-ef11-9f89-6045bd8a1d36?ts=3D638493740792083650" style=3D"=
text-decoration:none;border:0;max-height:100%;max-width:100%;box-sizing:bor=
der-box;display:block;border-radius:0"><!--[endif]----></a></div></div></td=
>
</tr></tbody>
</table>
</td>
</tr></tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; " height=3D"0"><td>&nbsp;</td></tr> <![endif]--></tbody>
</table>
</div>
<div class=3D"emptyContainer columns-equal-class wrap-section" style=3D"fon=
t-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-colo=
r:#fff"><!--[if gte mso 9]> </div><div style=3D"background-color: transpare=
nt; border:none;"> <![endif]--><table class=3D"outer" align=3D"center" cell=
padding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse;display:b=
lock" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"vertical-align:top;padding-top:10px;padding-right:10px;padding=
-left:10px;background-color:#fff">
<table style=3D"display:block;width:100%;border-collapse:collapse" class=3D=
"containerWrapper tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"=
presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"min-height:70px;min-width:20px;width=
:580px;padding:0;background-color:rgba(0,0,0,0);vertical-align:top">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-c=
ollapse:collapse" role=3D"presentation">
<tbody>
<tr>
<td class=3D"inner ui-sortable" style=3D"height:70px;min-width:20px;padding=
:10px;vertical-align:top;word-wrap:break-word;word-break:break-word;word-wr=
ap:break-word;word-break:break-word;background-color:rgba(0,0,0,0);border-c=
olor:#000;border-width:0;border-style:none;border-radius:0">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;text-align:center;margin:0"><p style=3D"marg=
in:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D=
"font-size:14px"><span style=3D"font-family:Arial,Helvetica,sans-serif"><sp=
an style=3D"text-align:center"><strong>L'essentiel</strong>, la newsletter =
mensuelle Baker Tilly sp=C3=A9cialement d=C3=A9di=C3=A9e aux dirigeants de =
TPE.<br>Au programme : des actus juridiques, sociales et fiscales, des rega=
rds d'experts, </span></span></span></p><p style=3D"margin:0;padding:0;line=
-height:20px;mso-line-height-rule:at-least"><span style=3D"font-size:14px">=
<span style=3D"font-family:Arial,Helvetica,sans-serif"><span style=3D"text-=
align:center">les actus de votre secteur d'activit=C3=A9...</span></span></=
span></p></div><div style=3D"font-family:Verdana,Arial,sans-serif;font-size=
:14px;color:#000;background-color:transparent;margin:10px"><p style=3D"marg=
in:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D=
"font-size:18px"><strong><span style=3D"font-family:Arial,Helvetica,sans-se=
rif">=C3=80 la une</span></strong></span></p></div><!--[if gte mso 9]> <tab=
le style=3D"border-collapse: collapse;border-spacing: 0px;padding: 0px; " c=
ellpadding=3D"0" cellspacing=3D"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 20px !important;} </styl=
e>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin:10px =
10px 20px" class=3D"dividerDivWrapper"><div class=3D"dividerWrapper" align=3D=
"center" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color=
:#000;background-color:transparent"><table style=3D"padding:0;margin:0;widt=
h:100%;border-collapse:collapse" cellpadding=3D"0" cellspacing=3D"0"><tbody=
><tr style=3D"padding:0"><th style=3D"margin:0;padding:0;vertical-align:top=
;border-top:2px solid #000"><p style=3D"mso-line-height-rule:at-least;margi=
n:0;padding:0;line-height:0;width:100%"><span><!--[if gte mso 9]><br/><![en=
dif]-->&nbsp;</span></p></th></tr></tbody></table></div></div><!--[if gte m=
so 9]> </td></tr></table> <![endif]--><div style=3D"font-family:Verdana,Ari=
al,sans-serif;font-size:14px;color:#000;background-color:transparent;margin=
:10px;padding:0"><div align=3D"Center" class=3D"imageWrapper" style=3D"font=
-family:Verdana,Arial,sans-serif; font-size:14px; color:#000; background-co=
lor:transparent;"><!--[if gte mso 9]> <img src=3D"https://assets-eur.mkt.dy=
namics.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/89d46f=
53-7301-ef11-9f8a-000d3abe6c0f?ts=3D638494748374166794" style=3D"max-height=
: 100%; max-width: 100%; box-sizing: border-box; display: block; border-rad=
ius: 0px;" width=3D"540" height=3D"99"> <![endif]--> <!--[if !mso]> <!---->=
<img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845=
477c4e843/digitalassets/images/89d46f53-7301-ef11-9f8a-000d3abe6c0f?ts=3D63=
8494748374166794" style=3D"max-height:100%;max-width:100%;box-sizing:border=
-box;display:block;border-radius:0"><!--[endif]----></div></div><!--[if gte=
 mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-size:16px;"><span style=3D=
"font-family:Arial,Helvetica,sans-serif;"><strong>Cong=C3=A9s pay=C3=A9s et=
 maladie : quels changements en 2024 ?</strong></span></span></p><p style=3D=
"margin: 0px; padding: 0px; line-height: 20px; mso-line-height-rule: at-lea=
st;"><br></p><p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-=
line-height-rule: at-least;"><span style=3D""><span style=3D"font-size: 14p=
x;"><span style=3D"font-family: Arial, Helvetica, sans-serif;">La loi porta=
nt diverses dispositions d=E2=80=99adaptation au droit de l=E2=80=99Union e=
urop=C3=A9enne a =C3=A9t=C3=A9 d=C3=A9finitivement adopt=C3=A9e le 10 avril=
 2024. Elle comporte les dispositions permettant la mise en conformit=C3=A9=
 du droit fran=C3=A7ais avec le droit europ=C3=A9en concernant l=E2=80=99ac=
quisition de cong=C3=A9s pay=C3=A9s en cas d=E2=80=99arr=C3=AAt maladie. Su=
ite aux jurisprudences du 13 septembre 2023, cette loi fixe les nouvelles r=
=C3=A8gles applicables aux employeurs et aux salari=C3=A9s et pr=C3=A9voit =
=C3=A9galement les dispositions applicables aux situations n=C3=A9es ant=C3=
=A9rieurement =C3=A0 la loi.&nbsp;</span></span></span></p></div> <![endif]=
--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Arial,sans-seri=
f;font-size:14px;color:#000;background-color:transparent;margin:10px"><p st=
yle=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><=
span style=3D"font-size:16px"><span style=3D"font-family:Arial,Helvetica,sa=
ns-serif"><strong>Cong=C3=A9s pay=C3=A9s et maladie : quels changements en =
2024 ?</strong></span></span></p><p style=3D"margin:0;padding:0;line-height=
:20px;mso-line-height-rule:at-least"><br></p><p style=3D"margin:0;padding:0=
;line-height:20px;mso-line-height-rule:at-least"><span style=3D"line-height=
:1"><span style=3D"font-size:14px;line-height:1"><span style=3D"font-family=
:Arial,Helvetica,sans-serif;line-height:1">La loi portant diverses disposit=
ions d=E2=80=99adaptation au droit de l=E2=80=99Union europ=C3=A9enne a =C3=
=A9t=C3=A9 d=C3=A9finitivement adopt=C3=A9e le 10 avril 2024. Elle comporte=
 les dispositions permettant la mise en conformit=C3=A9 du droit fran=C3=A7=
ais avec le droit europ=C3=A9en concernant l=E2=80=99acquisition de cong=C3=
=A9s pay=C3=A9s en cas d=E2=80=99arr=C3=AAt maladie. Suite aux jurisprudenc=
es du 13 septembre 2023, cette loi fixe les nouvelles r=C3=A8gles applicabl=
es aux employeurs et aux salari=C3=A9s et pr=C3=A9voit =C3=A9galement les d=
ispositions applicables aux situations n=C3=A9es ant=C3=A9rieurement =C3=A0=
 la loi.&nbsp;</span></span></span></p></div><!--[endif]----><!--[if gte ms=
o 9]> <table align=3D"center"  style=3D"border-collapse: collapse;border-sp=
acing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" =
border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"560"> <![endif]--><div align=3D=
"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:=
#000;background-color:transparent;margin:10px 10px 10px 0;text-align:right"=
 class=3D"buttonWrapper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cell=
spacing=3D"0" border=3D"0" style=3D"border-collapse: collapse;border-spacin=
g: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 17px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:37px=
;v-text-anchor:middle; width:118px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/0GVX6iJuOP1g=
fhDREslEXnzlu49clV4xeuxLxax7TbYx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"7195df8af5e3f1701103138167" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:37px;width:118px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 14px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
8985f656b3335ed.svc.dynamics.com/t/t/0GVX6iJuOP1gfhDREslEXnzlu49clV4xeuxLxa=
x7TbYx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" style=3D"text-align:ce=
nter;margin-right:0;margin-left:auto;display:inline-block;text-decoration:n=
one;background-color:#d1df5e;border-radius:4px;color:#000;width:fit-content=
;height:auto;padding:10px 20px;max-width:100%;line-height:normal;border-col=
or:#fff;border-width:0;font-size:14px;font-weight:700;mso-hide:none!importa=
nt" data-msdyn-tracking-id=3D"7195df8af5e3f1701103138167">
<span style=3D"font-family:Arial,Verdana,sans-serif;display:inline-block;mi=
n-width:1px;text-decoration:none">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-><div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#=
000;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:=
0;line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helv=
etica, sans-serif"><span style=3D"font-size:18px"><b>Actualit=C3=A9s</b></s=
pan></font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: c=
ollapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff;margin:0;border-radius:0"><!--[if gte mso 9]> </div><d=
iv style=3D"background-color: transparent; border:none;"> <![endif]--><tabl=
e class=3D"outer" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"display:block" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"padding:10px 10px 0;background-color:#fff;border-color:#000;bo=
rder-width:0;border-style:none;border-radius:0">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;padding:0;margin:0"><div align=3D"Center" cl=
ass=3D"imageWrapper" style=3D"font-family:Verdana,Arial,sans-serif; font-si=
ze:14px; color:#000; background-color:transparent;"><!--[if gte mso 9]> <im=
g src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477=
c4e843/digitalassets/images/3e2f0796-7001-ef11-9f8a-000d3abe6c0f?ts=3D63849=
4736591949110" style=3D"max-height: 100%; max-width: 100%; box-sizing: bord=
er-box; display: block; border-radius: 0px;" width=3D"194.6" height=3D"129"=
> <![endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dyn=
amics.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/3e2f079=
6-7001-ef11-9f8a-000d3abe6c0f?ts=3D638494736591949110" style=3D"max-height:=
100%;max-width:100%;box-sizing:border-box;display:block;border-radius:0"><!=
--[endif]----></div></div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#RH&amp;SOCIAL</strong></span></span></span></p><h3 style=3D"margin: =
0px; line-height: 125%;"><strong><span style=3D"font-family:Arial,Helvetica=
,sans-serif;">Forfait jours : un suivi indispensable du temps et de la char=
ge de travail</span></strong></h3><h3 style=3D"margin: 0px; text-align: jus=
tify; line-height: 125%;"><br></h3><p style=3D"margin: 0px; padding: 0px; l=
ine-height: 100%; mso-line-height-rule: at-least; text-align: justify;"><sp=
an style=3D""><span style=3D"font-size: 14px;"><span style=3D"font-family: =
Arial, Helvetica, sans-serif;">Le dispositif de forfait jours a =C3=A9t=C3=A9=
 cr=C3=A9=C3=A9, il y a plus de 20 ans, par la loi du 19 janvier 2000. &nbs=
p;Pour autant, ce dispositif reste un sujet d=E2=80=99actualit=C3=A9 et ne =
cesse d=E2=80=99alimenter les contentieux ces derni=C3=A8res ann=C3=A9es. L=
a Cour de cassation a ainsi invalid=C3=A9 plusieurs accords de branche jug=C3=
=A9s insuffisants concernant les modalit=C3=A9s d=E2=80=99=C3=A9valuation e=
t de suivi r=C3=A9gulier de la charge de travail des salari=C3=A9s.</span><=
/span></span></p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"fo=
nt-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-col=
or:transparent;margin:10px"><p style=3D"margin:0;padding:0;line-height:20px=
;mso-line-height-rule:at-least"><span style=3D"font-family:Arial,Helvetica,=
sans-serif"><span style=3D"color:#25baa7"><span style=3D"font-size:12px"><s=
trong>#RH&amp;SOCIAL</strong></span></span></span></p><h3 style=3D"margin:0=
"><strong><span style=3D"font-family:Arial,Helvetica,sans-serif">Forfait jo=
urs : un suivi indispensable du temps et de la charge de travail</span></st=
rong></h3><h3 style=3D"margin:0;text-align:justify"><br></h3><p style=3D"ma=
rgin:0;padding:0;line-height:20px;mso-line-height-rule:at-least;text-align:=
justify"><span style=3D"line-height:1"><span style=3D"font-size:14px;line-h=
eight:1"><span style=3D"font-family:Arial,Helvetica,sans-serif;line-height:=
1">Le dispositif de forfait jours a =C3=A9t=C3=A9 cr=C3=A9=C3=A9, il y a pl=
us de 20 ans, par la loi du 19 janvier 2000. &nbsp;Pour autant, ce disposit=
if reste un sujet d=E2=80=99actualit=C3=A9 et ne cesse d=E2=80=99alimenter =
les contentieux ces derni=C3=A8res ann=C3=A9es. La Cour de cassation a ains=
i invalid=C3=A9 plusieurs accords de branche jug=C3=A9s insuffisants concer=
nant les modalit=C3=A9s d=E2=80=99=C3=A9valuation et de suivi r=C3=A9gulier=
 de la charge de travail des salari=C3=A9s.</span></span></span></p></div><=
!--[endif]----><!--[if gte mso 9]> <table align=3D"center"  style=3D"border=
-collapse: collapse;border-spacing: 0px;padding: 0px; margin: 0px;" cellpad=
ding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/Bg4VcKSVh1AL=
GVhVoNcQjzGHVrUek7QgqO9pGtWqbzQx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"18fb32ed2026a1711622238381" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/Bg4VcK=
SVh1ALGVhVoNcQjzGHVrUek7QgqO9pGtWqbzQx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Maf=
z1yaXrwx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"18fb32ed2026a1711622238381">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin-bottom:10px;margin-top:10px"><div ali=
gn=3D"Center" class=3D"imageWrapper" style=3D"font-family:Verdana,Arial,san=
s-serif; font-size:14px; color:#000; background-color:transparent;"><!--[if=
 gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-=
42cd-97b0-845477c4e843/digitalassets/images/a1696657-7101-ef11-9f8a-000d3ab=
e6c0f?ts=3D638494739846817549" style=3D"max-height: 100%; max-width: 100%; =
box-sizing: border-box; display: block;" width=3D"194.6" height=3D"129"> <!=
[endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dynamic=
s.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/a1696657-71=
01-ef11-9f8a-000d3abe6c0f?ts=3D638494739846817549" style=3D"max-height:100%=
;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----></div>=
</div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px;padding:0;background-color:rgba(0,0,0,0)">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word;word-wrap:break-=
word;word-break:break-word;background-color:rgba(0,0,0,0);border-color:#000=
;border-width:0;border-style:none;border-radius:0">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><font color=3D"#25baa7" face=3D"Arial, Helveti=
ca, sans-serif"><span style=3D"font-size: 12px;"><b>#FISCALIT=C3=89</b></sp=
an></font></p><h3 style=3D"margin: 0px; line-height: 125%;"><span style=3D"=
font-family:Arial,Helvetica,sans-serif;">Imp=C3=B4t sur le revenu : le cale=
ndrier de d=C3=A9claration publi=C3=A9</span></h3><p style=3D"margin: 0px; =
padding: 0px; line-height: 20px; mso-line-height-rule: at-least;"><br></p><=
p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-line-height-ru=
le: at-least; text-align: justify;"><span style=3D""><span style=3D"font-si=
ze: 14px;"><span style=3D"font-family: Arial, Helvetica, sans-serif;">Chaqu=
e contribuable dispose, en fonction de sa zone de r=C3=A9sidence, d=E2=80=99=
un certain d=C3=A9lai pour effectuer la d=C3=A9claration de ses revenus 202=
3. Nos experts vous en partagent le calendrier.&nbsp;</span></span></span><=
/p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verd=
ana,Arial,sans-serif;font-size:14px;color:#000;background-color:transparent=
;margin:10px"><p style=3D"margin:0;padding:0;line-height:20px;mso-line-heig=
ht-rule:at-least"><font color=3D"#25baa7" face=3D"Arial, Helvetica, sans-se=
rif"><span style=3D"font-size:12px"><b>#FISCALIT=C3=89</b></span></font></p=
><h3 style=3D"margin:0"><span style=3D"font-family:Arial,Helvetica,sans-ser=
if">Imp=C3=B4t sur le revenu : le calendrier de d=C3=A9claration publi=C3=A9=
</span></h3><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height=
-rule:at-least"><br></p><p style=3D"margin:0;padding:0;line-height:20px;mso=
-line-height-rule:at-least;text-align:justify"><span style=3D"line-height:1=
"><span style=3D"font-size:14px;line-height:1"><span style=3D"font-family:A=
rial,Helvetica,sans-serif;line-height:1">Chaque contribuable dispose, en fo=
nction de sa zone de r=C3=A9sidence, d=E2=80=99un certain d=C3=A9lai pour e=
ffectuer la d=C3=A9claration de ses revenus 2023. Nos experts vous en parta=
gent le calendrier.&nbsp;</span></span></span></p></div><!--[endif]----><!-=
-[if gte mso 9]> <table align=3D"center"  style=3D"border-collapse: collaps=
e;border-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cellspa=
cing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/Mb9iLgH5rQoS=
Ce6p1bk0uptqfudNRpFpNpg4MwtKChEx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"8072afa66733d1701164134319" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/Mb9iLg=
H5rQoSCe6p1bk0uptqfudNRpFpNpg4MwtKChEx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Maf=
z1yaXrwx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"8072afa66733d1701164134319">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin-bottom:10px;margin-top:10px"><div ali=
gn=3D"Center" class=3D"imageWrapper" style=3D"font-family:Verdana,Arial,san=
s-serif; font-size:14px; color:#000; background-color:transparent;"><!--[if=
 gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-=
42cd-97b0-845477c4e843/digitalassets/images/1bcc8143-7101-ef11-9f8a-000d3ab=
e6c0f?ts=3D638494739543224101" style=3D"max-height: 100%; max-width: 100%; =
box-sizing: border-box; display: block;" width=3D"194.6" height=3D"129"> <!=
[endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dynamic=
s.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/1bcc8143-71=
01-ef11-9f8a-000d3abe6c0f?ts=3D638494739543224101" style=3D"max-height:100%=
;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----></div>=
</div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px;padding:0;background-color:rgba(0,0,0,0)">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word;word-wrap:break-=
word;word-break:break-word;background-color:rgba(0,0,0,0);border-color:#000=
;border-width:0;border-style:none;border-radius:0">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#JURIDIQUE</strong></span></span></span></p><h3 style=3D"margin: 0px;=
 line-height: 125%;"><span style=3D"font-family:Arial,Helvetica,sans-serif;=
">Trajet domicile/lieu de travail=E2=80=A6 une extension du temps de travai=
l ?</span></h3><p style=3D"margin: 0px; padding: 0px; line-height: 20px; ms=
o-line-height-rule: at-least;"><br></p><p style=3D"margin: 0px; padding: 0p=
x; line-height: 100%; mso-line-height-rule: at-least; text-align: justify;"=
><span style=3D""><span style=3D"font-size: 14px;"><span style=3D"font-fami=
ly: Arial, Helvetica, sans-serif;">Le trajet domicile/lieu de travail : une=
 simple transition entre deux moments de la journ=C3=A9e ou une extension d=
u temps de travail ? Cette question alimente un d=C3=A9bat passionnant, au =
carrefour des l=C3=A9gislations nationales et des directives europ=C3=A9enn=
es. Retour sur un nouveau feuilleton franco-europ=C3=A9en qui met en lumi=C3=
=A8re les enjeux complexes de cette th=C3=A9matique et les implications pou=
r les travailleurs et les entreprises.</span></span></span></p></div> <![en=
dif]--> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Arial,sans-=
serif;font-size:14px;color:#000;background-color:transparent;margin:10px"><=
p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-leas=
t"><span style=3D"font-family:Arial,Helvetica,sans-serif"><span style=3D"co=
lor:#25baa7"><span style=3D"font-size:12px"><strong>#JURIDIQUE</strong></sp=
an></span></span></p><h3 style=3D"margin:0"><span style=3D"font-family:Aria=
l,Helvetica,sans-serif">Trajet domicile/lieu de travail=E2=80=A6 une extens=
ion du temps de travail ?</span></h3><p style=3D"margin:0;padding:0;line-he=
ight:20px;mso-line-height-rule:at-least"><br></p><p style=3D"margin:0;paddi=
ng:0;line-height:20px;mso-line-height-rule:at-least;text-align:justify"><sp=
an style=3D"line-height:1"><span style=3D"font-size:14px;line-height:1"><sp=
an style=3D"font-family:Arial,Helvetica,sans-serif;line-height:1">Le trajet=
 domicile/lieu de travail : une simple transition entre deux moments de la =
journ=C3=A9e ou une extension du temps de travail ? Cette question alimente=
 un d=C3=A9bat passionnant, au carrefour des l=C3=A9gislations nationales e=
t des directives europ=C3=A9ennes. Retour sur un nouveau feuilleton franco-=
europ=C3=A9en qui met en lumi=C3=A8re les enjeux complexes de cette th=C3=A9=
matique et les implications pour les travailleurs et les entreprises.</span=
></span></span></p></div><!--[endif]----><!--[if gte mso 9]> <table align=3D=
"center"  style=3D"border-collapse: collapse;border-spacing: 0px;padding: 0=
px; margin: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/ioPVgnb7pXlJ=
VOrRMb7himDvyhmWCeZEeuDHngE7WC0x/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"3fd87b8d77a341713779050544" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/ioPVgn=
b7pXlJVOrRMb7himDvyhmWCeZEeuDHngE7WC0x/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Maf=
z1yaXrwx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"3fd87b8d77a341713779050544">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least;text-align:right"><u><span s=
tyle=3D"font-family:Arial,Helvetica,sans-serif"><a href=3D"https://1e4b5717=
9d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/InYwZeg2I4uLDe4J0dtFxUuELRaks=
GsCfU7H5wa9d00x/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" data-msdyn-tr=
acking-id=3D"81dfbc74fc7ef1701105923366" style=3D"text-decoration:underline=
"><span style=3D"color:#000"><u><span style=3D"font-family:Arial,Helvetica,=
sans-serif">Retrouvez toutes les derni=C3=A8res actualit=C3=A9s</span></u><=
/span></a></span></u></p></div></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helvet=
ica, sans-serif"><span style=3D"font-size:18px"><b>Regards d'experts</b></s=
pan></font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: c=
ollapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff;margin:0;border-radius:0"><!--[if gte mso 9]> </div><d=
iv style=3D"background-color: transparent; border:none;"> <![endif]--><tabl=
e class=3D"outer" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"display:block" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding:0 10px 18px;background-color:#fff;border-color:#000;bo=
rder-width:0;border-style:none;border-radius:0">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:214.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin-bottom:10px;margin-top:10px"><div ali=
gn=3D"Center" class=3D"imageWrapper" style=3D"font-family:Verdana,Arial,san=
s-serif; font-size:14px; color:#000; background-color:transparent;"><!--[if=
 gte mso 9]> <img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-=
42cd-97b0-845477c4e843/digitalassets/images/df1c2137-7101-ef11-9f8a-000d3ab=
e6c0f?ts=3D638494739355255463" style=3D"max-height: 100%; max-width: 100%; =
box-sizing: border-box; display: block;" width=3D"194.6" height=3D"129"> <!=
[endif]--> <!--[if !mso]> <!----><img src=3D"https://assets-eur.mkt.dynamic=
s.com/cbd09018-9531-42cd-97b0-845477c4e843/digitalassets/images/df1c2137-71=
01-ef11-9f8a-000d3abe6c0f?ts=3D638494739355255463" style=3D"max-height:100%=
;max-width:100%;box-sizing:border-box;display:block"><!--[endif]----></div>=
</div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:365.4px;padding:0;background-color:rgba(0,0,0,0)">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word;word-wrap:break-=
word;word-break:break-word;background-color:rgba(0,0,0,0);border-color:#000=
;border-width:0;border-style:none;border-radius:0">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 20px; mso-=
line-height-rule: at-least;"><span style=3D"font-family:Arial,Helvetica,san=
s-serif;"><span style=3D"color:#25baa7;"><span style=3D"font-size:12px;"><s=
trong>#RH&amp;SOCIAL</strong></span></span></span></p><h3 style=3D"margin: =
0px; line-height: 125%;"><span style=3D"font-family:Arial,Helvetica,sans-se=
rif;">Versement mobilit=C3=A9 : assujettissement, exceptions et cas particu=
liers</span></h3><p style=3D"margin: 0px; padding: 0px; line-height: 20px; =
mso-line-height-rule: at-least;"><br></p><p style=3D"margin: 0px; padding: =
0px; line-height: 100%; mso-line-height-rule: at-least; text-align: justify=
;"><span style=3D""><span style=3D"font-size: 14px;"><span style=3D"font-fa=
mily: Arial, Helvetica, sans-serif;">Le versement mobilit=C3=A9 est une con=
tribution financi=C3=A8re obligatoire pr=C3=A9lev=C3=A9e sur les entreprise=
s situ=C3=A9es dans certaines zones g=C3=A9ographiques. Institu=C3=A9 en 19=
73, ce dispositif vise =C3=A0 financer les r=C3=A9seaux de transports en co=
mmun urbains et p=C3=A9riurbains.</span></span></span></p></div> <![endif]-=
-> <!--[if !mso]> <!----><div style=3D"font-family:Verdana,Arial,sans-serif=
;font-size:14px;color:#000;background-color:transparent;margin:10px"><p sty=
le=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><s=
pan style=3D"font-family:Arial,Helvetica,sans-serif"><span style=3D"color:#=
25baa7"><span style=3D"font-size:12px"><strong>#RH&amp;SOCIAL</strong></spa=
n></span></span></p><h3 style=3D"margin:0"><span style=3D"font-family:Arial=
,Helvetica,sans-serif">Versement mobilit=C3=A9 : assujettissement, exceptio=
ns et cas particuliers</span></h3><p style=3D"margin:0;padding:0;line-heigh=
t:20px;mso-line-height-rule:at-least"><br></p><p style=3D"margin:0;padding:=
0;line-height:20px;mso-line-height-rule:at-least;text-align:justify"><span =
style=3D"line-height:1"><span style=3D"font-size:14px;line-height:1"><span =
style=3D"font-family:Arial,Helvetica,sans-serif;line-height:1">Le versement=
 mobilit=C3=A9 est une contribution financi=C3=A8re obligatoire pr=C3=A9lev=
=C3=A9e sur les entreprises situ=C3=A9es dans certaines zones g=C3=A9ograph=
iques. Institu=C3=A9 en 1973, ce dispositif vise =C3=A0 financer les r=C3=A9=
seaux de transports en commun urbains et p=C3=A9riurbains.</span></span></s=
pan></p></div><!--[endif]----><!--[if gte mso 9]> <table align=3D"center"  =
style=3D"border-collapse: collapse;border-spacing: 0px;padding: 0px; margin=
: 0px;" cellpadding=3D"0" cellspacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"345.4"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin-top:10px;margin-right:10px;marg=
in-left:0;text-align:right" class=3D"buttonWrapper"><!--[if gte mso 9]> <ta=
ble  cellpadding=3D"0" cellspacing=3D"0" border=3D"0" style=3D"border-colla=
pse: collapse;border-spacing: 0px;font-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:107px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/F9Vf8vrTjulf=
yVYxCIwd5GCaxaBDmCOThggtkj5Sq3Ax/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"d853c538f6ba11713779783778" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:107px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td><td style=3D"=
height: 1px; width:10px;" width=3D"10"></td>
</tr></table> <![endif]--> <!--[if !mso]> <!----><a class=3D"buttonClass" h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/F9Vf8v=
rTjulfyVYxCIwd5GCaxaBDmCOThggtkj5Sq3Ax/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Maf=
z1yaXrwx" style=3D"text-align:center;margin-right:0;margin-left:auto;displa=
y:inline-block;text-decoration:none;background-color:#d1df5e;border-radius:=
4px;color:#000;width:fit-content;height:auto;padding:10px 20px;max-width:10=
0%;line-height:normal;border-color:#fff;border-width:0;font-size:12px;font-=
weight:700;vertical-align:middle;box-sizing:border-box;mso-hide:none!import=
ant" data-msdyn-tracking-id=3D"d853c538f6ba11713779783778">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#25baa7"><!--[if gte mso 9]> </div><div style=3D"background=
-color: transparent; border:none;"> <![endif]--><table class=3D"outer" alig=
n=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" ro=
le=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(37, 186, 167);"><p style=3D"font-size: 0px;height:0px; margin: =
0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background-=
color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#25baa7"=
>
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:388.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><p style=3D"margin: 0px; padding: 0px; line-height: 115%; mso-=
line-height-rule: at-least;"><span style=3D""><span style=3D"color: rgb(255=
, 255, 255);"><strong style=3D""><span style=3D"font-size:22px;"><span styl=
e=3D"font-family:Arial,Helvetica,sans-serif;">D=C3=A9couvrez les actualit=C3=
=A9s<br>de votre secteur d'activit=C3=A9</span></span></strong></span></spa=
n></p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:V=
erdana,Arial,sans-serif;font-size:14px;color:#000;background-color:transpar=
ent;margin:10px"><p style=3D"margin:0;padding:0;line-height:20px;mso-line-h=
eight-rule:at-least"><span style=3D"line-height:1.15"><span style=3D"color:=
#fff;line-height:1.15"><strong style=3D"line-height:1.15"><span style=3D"fo=
nt-size:22px"><span style=3D"font-family:Arial,Helvetica,sans-serif">D=C3=A9=
couvrez les actualit=C3=A9s<br>de votre secteur d'activit=C3=A9</span></spa=
n></strong></span></span></p></div><!--[endif]---->
</td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:191.4px"><table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D=
"presentation">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"padding:10px;min-width:5px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <table align=3D"center"  style=3D"border-collapse: coll=
apse;border-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cell=
spacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"171.4"> <![endif]--><div align=
=3D"center" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;co=
lor:#000;background-color:transparent;margin:17px 0 10px" class=3D"buttonWr=
apper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cellspacing=3D"0" bord=
er=3D"0" style=3D"border-collapse: collapse;border-spacing: 0px;font-size: =
0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"17"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(37, 186, 167); border-collapse: collapse;border-spacing: 0px;"=
>
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 17px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(37, 186, =
167); font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height=
:37px;v-text-anchor:middle; width:118px;" arcsize=3D"11%" stroke=3D"false" =
fillcolor=3D"rgb(255, 255, 255)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/bckRaJpyzuK6=
AXtZuAnWpOvDEYXFAJn6GYy9a8p5uuEx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"fb7c75e65521a1701442755524" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:37px;width:118px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 14px; color: rgb(37, 186, 167); font-weight: bold;">
Lire la suite
</center></v:textbox></v:shape></td></tr></tbody></table></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
8985f656b3335ed.svc.dynamics.com/t/t/bckRaJpyzuK6AXtZuAnWpOvDEYXFAJn6GYy9a8=
p5uuEx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" style=3D"text-align:ce=
nter;margin-right:auto;margin-left:auto;display:inline-block;text-decoratio=
n:none;background-color:#fff;border-radius:4px;color:#25baa7;width:fit-cont=
ent;height:auto;padding:10px 20px;max-width:100%;line-height:normal;border-=
color:#fff;border-width:0;font-size:14px;font-weight:700;border-style:none;=
mso-hide:none!important" data-msdyn-tracking-id=3D"fb7c75e65521a17014427555=
24">
<span style=3D"font-family:Arial,Verdana,sans-serif;display:inline-block;mi=
n-width:1px;text-decoration:none">Lire la suite</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table></td></tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(37, 186, 167);"><p style=3D"font-size: 0px;height:0px; margin: =
0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background-=
color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"padding-right:10px;padding-left:10px;background-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:580px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><p style=3D"margin:0;padding:0;=
line-height:20px;mso-line-height-rule:at-least"><font face=3D"Arial, Helvet=
ica, sans-serif"><span style=3D"font-size:18px"><b>L'actu Baker Tilly</b></=
span></font></p></div><!--[if gte mso 9]> <table style=3D"border-collapse: =
collapse;border-spacing: 0px;padding: 0px; " cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0">
<tr><style> .dividerDivWrapper {margin: 0px !important; } .dividerInnerWrap=
per {padding-top: 10px !important; padding-bottom: 0px !important;} </style=
>
<td  width=3D"560" class=3D"dividerInnerWrapper" valign=3D"top" style=3D"wi=
dth: 560px; padding-left:  10px; padding-right: 10px;padding-top:  0px; pad=
ding-bottom: 0px;"> <![endif]--><div style=3D"font-family:Verdana,Arial,san=
s-serif;font-size:14px;color:#000;background-color:transparent;margin-top:1=
0px;margin-right:10px;margin-left:10px" class=3D"dividerDivWrapper"><div cl=
ass=3D"dividerWrapper" align=3D"center" style=3D"font-family:Verdana,Arial,=
sans-serif;font-size:14px;color:#000;background-color:transparent"><table s=
tyle=3D"padding:0;margin:0;width:100%;border-collapse:collapse" cellpadding=
=3D"0" cellspacing=3D"0"><tbody><tr style=3D"padding:0"><th style=3D"margin=
:0;padding:0;vertical-align:top;border-top:2px solid #000"><p style=3D"mso-=
line-height-rule:at-least;margin:0;padding:0;line-height:0;width:100%"><spa=
n><!--[if gte mso 9]><br/><![endif]-->&nbsp;</span></p></th></tr></tbody></=
table></div></div><!--[if gte mso 9]> </td></tr></table> <![endif]--></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:#fff"><!--[if gte mso 9]> </div><div style=3D"background-co=
lor: transparent; border:none;"> <![endif]--><table class=3D"outer" align=3D=
"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"display:block" role=3D=
"presentation">
<tbody>
<!--[if gte mso 9]> <tr style=3D"padding: 0px;mso-line-height-rule: exactly=
;line-height: 1px; background-color: rgb(255, 255, 255);" height=3D"0"><td>=
&nbsp;</td></tr> <![endif]--><tr>
<td style=3D"padding-top:10px;padding-right:10px;padding-left:10px;backgrou=
nd-color:#fff">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer multi" cellpadding=3D"0" cellspacing=3D"0" role=3D"presenta=
tion">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:191.4px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;margin:10px"><div align=3D"Center" class=3D"=
imageWrapper" style=3D"font-family:Verdana,Arial,sans-serif; font-size:14px=
; color:#000; background-color:transparent;"><!--[if gte mso 9]> <img src=3D=
"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd-97b0-845477c4e843/d=
igitalassets/images/6931df91-22ed-ee11-a203-6045bd8a1d36?ts=3D6384724112931=
60313" style=3D"max-height: 100%; max-width: 100%; box-sizing: border-box; =
display: block;" width=3D"151.4" height=3D"226"> <![endif]--> <!--[if !mso]=
> <!----><img src=3D"https://assets-eur.mkt.dynamics.com/cbd09018-9531-42cd=
-97b0-845477c4e843/digitalassets/images/6931df91-22ed-ee11-a203-6045bd8a1d3=
6?ts=3D638472411293160313" style=3D"max-height:100%;max-width:100%;box-sizi=
ng:border-box;display:block"><!--[endif]----></div></div></td>
</tr>
</tbody>
</table>
</td>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:388.6px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"columnContainer inner" style=3D"min-width:5px;padding:10px;ver=
tical-align:top;word-wrap:break-word;word-break:break-word">
<!--[if gte mso 9]> <div style=3D"font-family: Verdana,
Arial,
sans-serif; font-size: 14px; color: #000; background-color: transparent; ma=
rgin: 10px;"><h3 style=3D"margin: 0px; line-height: 100%;"><span style=3D""=
><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height: 1;"><fon=
t style=3D"line-height:1">Participez aux journ=C3=A9es annuelles du social<=
/font></font></span></h3><p style=3D"margin: 0px; padding: 0px; line-height=
: 20px; mso-line-height-rule: at-least;"><br></p><p style=3D"margin: 0px; p=
adding: 0px; line-height: 100%; mso-line-height-rule: at-least;"><span styl=
e=3D""><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height: 1;=
"><font style=3D"line-height:1">Les journ=C3=A9es annuelles du social de Ba=
ker Tilly, ouvertes =C3=A0 tous les acteurs de la paie, de l'administration=
 du personnel et des RH, offrent une opportunit=C3=A9 unique de : </font></=
font></span><br></p><p style=3D"margin: 0px; padding: 0px; line-height: 100=
%; mso-line-height-rule: at-least;"><span style=3D""><font face=3D"Arial, H=
elvetica, sans-serif" style=3D"line-height: 1;"><font style=3D"line-height:=
1">- se tenir =C3=A0 jour des r=C3=A9glementations</font></font></span><br>=
</p><p style=3D"margin: 0px; padding: 0px; line-height: 100%; mso-line-heig=
ht-rule: at-least;"><span style=3D""><font face=3D"Arial, Helvetica, sans-s=
erif" style=3D"line-height: 1;"><font style=3D"line-height:1">- participer =
=C3=A0 des formations pratiques</font></font></span><br></p><p style=3D"mar=
gin: 0px; padding: 0px; line-height: 100%; mso-line-height-rule: at-least;"=
><span style=3D""><font face=3D"Arial, Helvetica, sans-serif" style=3D"line=
-height: 1;"><font style=3D"line-height:1">- =C3=A9changer avec ses pairs. =
</font></font></span><br></p><p style=3D"margin: 0px; padding: 0px; line-he=
ight: 100%; mso-line-height-rule: at-least;"><span style=3D""><font face=3D=
"Arial, Helvetica, sans-serif" style=3D"line-height: 1;"><font style=3D"lin=
e-height:1"></font></font></span><br></p><p style=3D"margin: 0px; padding: =
0px; line-height: 100%; mso-line-height-rule: at-least;"><span style=3D""><=
font face=3D"Arial, Helvetica, sans-serif" style=3D"line-height: 1;"><font =
style=3D"line-height:1"><u>Au programme </u>: matin=C3=A9e d=C3=A9di=C3=A9e=
 aux mises =C3=A0 jour r=C3=A9glementaires et apr=C3=A8s-midi d'ateliers pr=
atiques sur les CDD et les contrats =C3=A0 temps partiel.</font></font></sp=
an></p></div> <![endif]--> <!--[if !mso]> <!----><div style=3D"font-family:=
Verdana,Arial,sans-serif;font-size:14px;color:#000;background-color:transpa=
rent;margin:10px"><h3 style=3D"margin:0"><span style=3D"line-height:1"><fon=
t face=3D"Arial, Helvetica, sans-serif" style=3D"line-height:1"><font style=
=3D"line-height:1">Participez aux journ=C3=A9es annuelles du social</font><=
/font></span></h3><p style=3D"margin:0;padding:0;line-height:20px;mso-line-=
height-rule:at-least"><br></p><p style=3D"margin:0;padding:0;line-height:20=
px;mso-line-height-rule:at-least"><span style=3D"line-height:1"><font face=3D=
"Arial, Helvetica, sans-serif" style=3D"line-height:1"><font style=3D"line-=
height:1">Les journ=C3=A9es annuelles du social de Baker Tilly, ouvertes =C3=
=A0 tous les acteurs de la paie, de l'administration du personnel et des RH=
, offrent une opportunit=C3=A9 unique de : </font></font></span><br></p><p =
style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"=
><span style=3D"line-height:1"><font face=3D"Arial, Helvetica, sans-serif" =
style=3D"line-height:1"><font style=3D"line-height:1">- se tenir =C3=A0 jou=
r des r=C3=A9glementations</font></font></span><br></p><p style=3D"margin:0=
;padding:0;line-height:20px;mso-line-height-rule:at-least"><span style=3D"l=
ine-height:1"><font face=3D"Arial, Helvetica, sans-serif" style=3D"line-hei=
ght:1"><font style=3D"line-height:1">- participer =C3=A0 des formations pra=
tiques</font></font></span><br></p><p style=3D"margin:0;padding:0;line-heig=
ht:20px;mso-line-height-rule:at-least"><span style=3D"line-height:1"><font =
face=3D"Arial, Helvetica, sans-serif" style=3D"line-height:1"><font style=3D=
"line-height:1">- =C3=A9changer avec ses pairs. </font></font></span><br></=
p><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-l=
east"><span style=3D"line-height:1"><font face=3D"Arial, Helvetica, sans-se=
rif" style=3D"line-height:1"><font style=3D"line-height:1"></font></font></=
span><br></p><p style=3D"margin:0;padding:0;line-height:20px;mso-line-heigh=
t-rule:at-least"><span style=3D"line-height:1"><font face=3D"Arial, Helveti=
ca, sans-serif" style=3D"line-height:1"><font style=3D"line-height:1"><u>Au=
 programme </u>: matin=C3=A9e d=C3=A9di=C3=A9e aux mises =C3=A0 jour r=C3=A9=
glementaires et apr=C3=A8s-midi d'ateliers pratiques sur les CDD et les con=
trats =C3=A0 temps partiel.</font></font></span></p></div><!--[endif]----><=
!--[if gte mso 9]> <table align=3D"center"  style=3D"border-collapse: colla=
pse;border-spacing: 0px;padding: 0px; margin: 0px;" cellpadding=3D"0" cells=
pacing=3D"0" border=3D"0" >
<tr><style> .buttonWrapper a {border-style: none !important;} .buttonWrappe=
r {padding: 0px !important; margin: 0px !important;} .buttonClass {mso-hide=
: none !important;}</style>
<td valign=3D"top" align=3D"center" width=3D"368.6"> <![endif]--><div align=
=3D"right" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;col=
or:#000;background-color:transparent;margin:10px 0;text-align:right" class=3D=
"buttonWrapper"><!--[if gte mso 9]> <table  cellpadding=3D"0" cellspacing=3D=
"0" border=3D"0" style=3D"border-collapse: collapse;border-spacing: 0px;fon=
t-size: 0; line-height: 0;">
<tr style=3D"padding: 0px;mso-line-height-rule: exactly;line-height: 1px;" =
height=3D"10"><td>&nbsp;</td></tr><tr>
<td>
<table  border=3D"0" cellpadding=3D"0" cellspacing=3D"0" align=3D"" style=3D=
" color: rgb(0, 0, 0); border-collapse: collapse;border-spacing: 0px;">
<tbody>
<tr>
<td align=3D"center" valign=3D"center"  style=3D"height: 15px; vertical-ali=
gn: middle; align-content: center; text-align: center; color: rgb(0, 0, 0);=
 font-family: Arial, Verdana, sans-serif"><v:roundrect style=3D"height:35px=
;v-text-anchor:middle; width:123px;" arcsize=3D"11%" stroke=3D"false" fillc=
olor=3D"rgb(209, 223, 94)" >
<w:anchorlock/></v:roundrect>
<v:shapetype id=3D"mytype"
coordorigin=3D"0 0" coordsize=3D"200 200">
<v:path v=3D"m 0,0 l 0,200, 200,200, 200,0 x e"></v:path>
</v:shapetype>
<v:shape xmlns:v=3D"urn:schemas-microsoft-com:vml" type=3D"#mytype" href=3D=
"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/JVV3p7hxy69t=
hWriWxskfkjevjYAZcBNx6cwXSYc68Mx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXr=
wx"  data-msdyn-tracking-id=3D"a5e30ad023d7e1701188351849" fill=3D"false" s=
troke=3D"false" style=3D"position: absolute; top: 0px; left: 0px;padding: 0=
px;height:35px;width:123px;v-text-anchor:middle;">
<v:textbox inset=3D"0,0,0,0"><center style=3D"font-family: Arial, Verdana, =
sans-serif;font-size: 12px; color: rgb(0, 0, 0); font-weight: bold;">
En savoir plus
</center></v:textbox></v:shape></td></tr></tbody></table></td>
</tr><tr style=3D"padding: 0px;" height=3D"10"/></table> <![endif]--> <!--[=
if !mso]> <!----><a class=3D"buttonClass" href=3D"https://1e4b57179d9c4d109=
8985f656b3335ed.svc.dynamics.com/t/t/JVV3p7hxy69thWriWxskfkjevjYAZcBNx6cwXS=
Yc68Mx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" style=3D"text-align:ce=
nter;margin-right:0;margin-left:auto;display:inline-block;text-decoration:n=
one;background-color:#d1df5e;border-radius:4px;color:#000;width:fit-content=
;height:auto;padding:10px 20px;max-width:100%;line-height:normal;border-col=
or:#fff;border-width:0;font-size:12px;vertical-align:middle;box-sizing:bord=
er-box;font-weight:700;border-style:none;mso-hide:none!important" data-msdy=
n-tracking-id=3D"a5e30ad023d7e1701188351849">
<span style=3D"font-family:Arial,Verdana,sans-serif;min-width:1px;text-deco=
ration:none;display:inline-block">En savoir plus</span>
</a><!--[endif]----></div><!--[if gte mso 9]> </td></tr></table> <![endif]-=
-></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(255, 255, 255);"><p style=3D"font-size: 0px;height:0px; margin:=
 0px; padding:0;line-height: 0px; mso-line-height-rule: exactly; background=
-color: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"columns-equal-class wrap-section" style=3D"font=
-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;background-color=
:#000;margin:0;border-radius:0"><!--[if gte mso 9]> </div><div style=3D"bac=
kground-color: transparent; border:none;"> <![endif]--><table class=3D"oute=
r" align=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-col=
lapse:collapse;display:block" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(0, 0, 0);"><p style=3D"font-size: 0px;height:0px; margin: 0px; =
padding:0;line-height: 0px; mso-line-height-rule: exactly; background-color=
: transparent;"><br/></p></td></tr> <![endif]--><tr>
<td style=3D"vertical-align:top;padding:0;background-color:#000;background-=
position:50% 50%;background-size:cover;border-radius:0">
<table style=3D"display:block;width:100%;border-collapse:collapse" class=3D=
"containerWrapper tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"=
presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"min-height:70px;min-width:20px;width=
:600px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-c=
ollapse:collapse" role=3D"presentation">
<tbody>
<tr>
<td class=3D"inner ui-sortable" style=3D"height:70px;min-width:20px;padding=
:0;vertical-align:top;word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;text-align:center"><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><br=
></p><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:a=
t-least;text-align:center"><strong><a href=3D"https://1e4b57179d9c4d1098985=
f656b3335ed.svc.dynamics.com/t/t/Ovwf53sSmNG08LyrzJhn1Hxniek5hs5JyC3XmkC2ri=
ox/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" style=3D"text-decoration:n=
one"><span style=3D"color:#fff"><span style=3D"font-size:16px"><span style=3D=
"font-family:Arial,Helvetica,sans-serif;text-align:center">www.bakertilly.f=
r</span></span></span></a></strong></p></div></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;background=
-color: rgb(0, 0, 0);"><p style=3D"font-size: 0px;height:0px; margin: 0px; =
padding:0;line-height: 0px; mso-line-height-rule: exactly; background-color=
: transparent;"><br/></p></td></tr> <![endif]--></tbody>
</table></div><div class=3D"emptyContainer columns-equal-class wrap-section=
" style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#000;b=
ackground-color:transparent"><!--[if gte mso 9]> </div><div style=3D"backgr=
ound-color: transparent; border:none;"> <![endif]--><table class=3D"outer" =
align=3D"center" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collap=
se:collapse;display:block" role=3D"presentation">
<tbody>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style=
=3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso=
-line-height-rule: exactly; background-color: transparent;"><br/></p></td><=
/tr> <![endif]--><tr>
<td style=3D"padding:0">
<table style=3D"width:100%;border-collapse:collapse" class=3D"containerWrap=
per tbContainer" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentation">
<tbody>
<tr>
<td class=3D"columnContainer" style=3D"vertical-align:top;min-width:5px;wid=
th:600px">
<table width=3D"100%" cellpadding=3D"0" cellspacing=3D"0" role=3D"presentat=
ion">
<tbody>
<tr>
<td class=3D"inner" style=3D"min-width:5px;padding:10px;vertical-align:top;=
word-wrap:break-word;word-break:break-word">
<div style=3D"font-family:Verdana,Arial,sans-serif;font-size:14px;color:#00=
0;background-color:transparent;text-align:center"><p style=3D"margin:0;padd=
ing:0;line-height:20px;mso-line-height-rule:at-least;text-align:center"><sp=
an style=3D"font-size:14px"><span style=3D"color:#000"><span style=3D"font-=
family:Arial,Helvetica,sans-serif;text-align:center">Si=C3=A8ge social : 4 =
Rue Papiau de la Verrie, 49009 Angers France</span></span></span></p><p sty=
le=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:at-least"><b=
r></p><p style=3D"margin:0;padding:0;line-height:20px;mso-line-height-rule:=
at-least;text-align:center"><a href=3D"https://1e4b57179d9c4d1098985f656b33=
35ed.svc.dynamics.com/t/t/eQxdWVNwAV9vyqYDxwiq6knTE90sdd53wKsLy4XRf9Qx/4UHb=
9jwbZnvOaaYxteVQo12CJCxnZkdi7Mafz1yaXrwx" style=3D"text-decoration:none"><s=
pan style=3D"font-size:14px"><span style=3D"color:#000"><span style=3D"font=
-family:Arial,Helvetica,sans-serif;text-align:center">Se d=C3=A9sabonner</s=
pan></span></span></a></p></div></td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<!--[if gte mso 9]> <tr><td  style=3D"font-size: 0px; line-height:0px;mso-l=
ine-height-rule: exactly; display: none !important; mso-hide:all;"><p style=
=3D"font-size: 0px;height:0px; margin: 0px; padding:0;line-height: 0px; mso=
-line-height-rule: exactly; background-color: transparent;"><br/></p></td><=
/tr> <![endif]--></tbody>
</table></div></div><!--[if gte mso 9]> </th></tr></table><p style=3D"heigh=
t:0px; margin-bottom:0; margin-top:0; padding:0;line-height: 0px; mso-line-=
height-rule: exactly; background-color: transparent;"></p> <![endif]--><a h=
ref=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dynamics.com/t/t/Kv0jkR=
yX8MxUSY4Piog6IeyUnVB3cHCUJytFQf1r8nQx/4UHb9jwbZnvOaaYxteVQo12CJCxnZkdi7Maf=
z1yaXrwx"></a><img src=3D"https://1e4b57179d9c4d1098985f656b3335ed.svc.dyna=
mics.com/t/i/YSYI5C00sxMgmdhTtKudjf8TsKhNGgwlOpoKK5P1zuEx/4UHb9jwbZnvOaaYxt=
eVQo12CJCxnZkdi7Mafz1yaXrwx" width=3D"0" height=3D"0"/></body></html>=

--=-DdQkyQ+aDRlCjp7IM0RfZQ==--

