Extension of deadlines during the emergency period
As an extension of emergency law n ° 2020-290 of 23 March 2020, several ordinances were published in the Official Journal on March 26, 2020, including ordinance n ° 2020-306 of March 25, 2020 relating to the extension of deadlines expired during the health emergency period and the adaptation of procedures during this same period. period.
This ordinance extends the end of the deadlines that have expired during the emergency period.
Indeed, article 2 provides that any act, appeal, legal action, formality, registration, declaration, notification or publication prescribed by law or regulation on pain of nullity, sanction, lapse, foreclosure, prescription, unenforceability, inadmissibility , expiry, automatic withdrawal, application of a special regime, invalidity or forfeiture of any right and which should have been accomplished during the period mentioned from March 12, 2020 to the expiration of a period of one month from the date of cessation of the state of health emergency will be deemed to have been made in time if it has been carried out within a period which may not exceed, from the end of this period, the period legally allowed for action, within the limit of two months.
Deadline for appealing against an instruction published in BOFIP
On March 13, 2020, the Council of State came to frame the deadline for appealing against an instruction published in BOFIP.
There was no time limit for recourse for excess of power against an instruction published in BOFIP.
Historically, only publication in the Official Journal made the two-month period run for filing an appeal for abuse of power. The two-month deadline is now applicable for an appeal against an instruction published in BOFIP as of its publication.
The Council of State distinguishes the foreclosure period in two cases :
- Comments published between September 10, 2012 and December 31, 2018 may be contested before the expiration of a period of two months following the date of reading of this decision, i.e. until May 13, 2020.
- Comments published as of 1er January 2019 must be challenged within two months of their publication.
Public consultation - GAFA tax
On March 23, 2020, the tax administration submitted for consultation its new comments concerning the GAFA Tax.
Remember that the purpose of this law of July 24, 2019 is to create a tax on revenue from certain services provided by companies in the digital sector.
The consultation lasts two months from from March 23, 2020 until May 23, 2020 and concerns the scope of this tax, the tax base and the liquidation of the tax.
Taxable digital services are stated to be digital intermediation as well as targeted advertising services. The companies concerned are companies for which the sums received in return for these services exceeded the threshold of 750 million euros in 2018 at the global level, of which 25 million euros are traceable to France, or those belonging to a group with the same characteristics.
It is also mentioned that the tax will be calculated by applying a rate of 3 % to the amount of sums collected in return for taxable services that can be linked to France.
Source: 03/30/2020: TCA - TSN - Public consultation - Tax on certain services provided by large companies in the digital sector (law n ° 2019-759 of July 24, 2019 creating a tax on digital services and modifications to the Corporate tax reduction trajectory, art. 1) - Corrigendum