The original Nicolas film, still directed by Laurent Tirard, was cute and funny. Its humour relied upon genuine written material forming consistent scenes and situations, and often based on the child's point-of-view, as in René Goscinny's exquisite little stories. "Les Vacances" relies a lot on nods and references to past cinema, and the rest is either disjointed (loose ends - what happens in the end with the tight spot at the nude beach Nicolas' father gets himself into?...) or simply unlikely. Even though the excellent Valérie Lemercier and Kad Merad still play Nicolas' parents, the actors in general, save for Bouli Lanners as Bernique, are insincere in their delivery and reactions and/or poorly directed. The father is supposed to be heartbroken by his wife extending her stay without him at the crazy big-money party, yet his face remains almost expressionless all the while...
Also, one scene suggests that hurting severely a live animal can be perceived as humorous, which I have found particularly tasteless.