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Open a restoration or sale activity take-out is a real obstacle course and cannot be improvised. Indeed, these activities being regulated, observe many rules legal, accounting, financial and to accomplish certain formalities.The regulation does not impose so far experience, a qualification or a specific degree.Change your life, change trade63% of the French themselves ready to abandon everything for conversion. And one of the tracks that attract the most of vocation is the restoration. One can easily imagine that television shows (Top Chef, Master Chef, a dinner almost perfect...) there are for many but the business remains difficult, rude. Yet each year, they are more likely to cross the course.But the transition is not without risk: during the first year, a restaurant may close at any time. In order to avoid unpleasant surprises, it is essential to surround themselves with advice from professionals. Part business plan and marketing are not neglected. From an accounting point of view, it will also need to assess goodwill by a thorough diagnosis of the activity, commercial, accounting, financial, technical and human elements. From a legal point of view, many obligations must be respected. Indeed, it is necessary to have the lease of the premises, to legally characterize the Act by which you will acquire the restaurant (only right to the lease or acquisition of goodwill also), and to establish acts of acquisition (promise, final act and perhaps new lease). In addition, should choose the legal status to exercise the activity of restoration (sole proprietorship, SARL, EIRL...) Also check the availability of the sign you want to adopt, and if necessary, make a deposit of trademark with the National Institute of industrial property (INPI). Moreover, the activity being regulated, selling beverage cannot be effected without obtaining a license of flow. It must therefore take the steps for the purpose of obtaining this license. Finally, a number of rules are to be respected especially regarding safety, hygiene, the terrace and music. I - A restaurant opening formalities(A) the acquisition of the localThe acquisition of commercial premises may take two forms: the acquisition of a right to the lease or purchase of a business. The right to the lease is the Act by which you become the only lease purchaser while the acquisition of goodwill is Act by which you wear purchaser of all tangible elements (hardware, tooling) and intangible (customer, lease, sign) of a restaurant. In this case, the employees who are attached to goodwill are also transferred with the Fund. With regard to the right to the lease, this acquisition allows to continue the execution of the lease concluded between the previous occupant and owner, under similar conditions, and for the remainder. With regard to the acquisition of the catering trade Fund, assignment is subject to mandatory particulars to formalities for registration and advertising and the payment of transfer fees.The assignment includes the intangible and tangible elements but does not include the receivables and debts, contracts (except those necessarily transmitted), the buildings and the accounting documents (at the disposal of the purchaser for three years). The sale may cover only a portion of these elements but customer cannot be excluded. The stock of goods is not as in the value of goodwill because it is subject to VAT and is the subject of a separate regulation. The deed of sale must include the State of the privileges and collateral interest in the Fund, the turnover and results of the past three years, the essential conditions of the commercial lease and its history, and the name of the transferor. The acquirer must publish a notice of the deed of sale registered in a journal of legal announcements, as well as the BODACC. (B) the establishment of a structure for the purpose of exploitation of the restoration activity Thus, you need to decide on the legal status of your restaurant. Depending on the number of shareholders and the modalities of operation you want to adopt, you have several options: EURL or SASU shareholder or SARL or SAS in case of plurality of shareholders.Each type of company has its own characteristics and the choice of one or the other form of exploitation can be done on a case by case basis. Often, this choice will depend on the financial possibilities of each. Regardless of the adopted legal status, the statutes must be registered with services relevant taxes and deposited at the registry for the registration of the company.In addition, through its restoration activity, it will be necessary a licence of liquor on behalf of the Manager or the president, following the social form.Any person intending to open a restaurant that sells alcoholic beverages, as principal or ancillary on the spot or to take away. Temporary beverage are not subject to licence but authority to the Town Hall. A licence of flow drinks or restaurant, to hold a valid operating licence 10 years, obtained at the end of training and make a prior declaration to the town hall or the prefecture of police in Paris.II - Obligations during the year of the restoration activity(A) La hygiene and safety regulationsAs part of creation or resumption of business "treating, transforming, handling or storing animal foodstuffs or animal", the future restaurateur must declare the opening of its establishment from the departmental Direction for the Protection of Populations (DDPP). It has one month from the opening of his establishment to make its activity statement. In addition, beginning October 1, 2012, commercial eating establishments within areas of the traditional restoration of the fast type restaurants, cafeterias and other self-service must have a person trained in the rules of food hygiene in their workforce (Decree June 24, 2011 2011-731). The person must be formed with a body said at the regional level, be holder of certain titles or professional degrees, of which the list is defined by Decree of November 25, 2011 or have experience of three years as a Manager or operator. The operator of a restaurant or a flow of drinks selling foodstuffs must report its existence, prior to its opening, the veterinary authorities of the prefecture of the place of installation.Il doit respecter les règles concernant l’hygiène des aliments remis directement au consommateur, notamment : des locaux, matériels et équipements propres ; des aménagements permettant l’hygiène corporelle et vestimentaire du personnel; une alimentation suffisante en eau potable; un stockage et une conservation des aliments adaptés pour éviter toute détérioration ou contamination; respect de la chaîne du froid etc. En ce qui concerne la sécurité, l’exploitant doit s’assurer que son établissement est conforme aux normes de sécurité applicables pour les établissements recevant du public (ERP). B) Les autres obligations à respecterDepuis 2008, une signalisation « interdiction de fumer » doit être apposée de manière apparente aux entrées des bâtiments ainsi qu’à l’intérieur. L’interdiction s’applique lorsque les lieux sont fermés et couverts même si la façade est amovible. Pour l’installation d’une terrasse, il faut demander une autorisation d’exploitation à la mairie. Il existe trois types de terrasses : la terrasse fermée, la terrasse ouverte et la contre-terrasse séparée de l’établissement par une voie piétonne. Veuillez à bien respecter les horaires d’ouverture, les périmètres définis par la mairie pour l’implantation des tables et chaises, et que la contre-terrasse ne soit pas une source de nuisances sonores.Par ailleurs, si vous souhaitez diffuser de la musique dans votre restaurant, vous devez effectuer une demande d’autorisation préalable auprès de la SACEM pour avoir l’autorisation de diffuser des œuvres musicales en public. Cette autorisation donne lieu au paiement d’une redevance. Enfin, plusieurs informations doivent être obligatoirement indiquées aux clients, sous la forme d’affichage, de panneaux ou de panonceaux, sous risque d’amende, notamment : l’affichage des prix, l’affichage de l’origine des viandes, l’affichage relative à l’interdiction de fumer etc.
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