Taxation

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The Territorial Economic Contribution (CET)

Introduced by the 2010 finance law, the territorial economic contribution (CET) replaces the professional tax on equipment and movable property (TP), to which companies and natural or legal persons exercising a self-employed professional activity were subject. The initial objective of the creation of this tax was to alleviate the pressure ...

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TASCOM: what turnover?

What turnover should be taken into account to determine the rate of the tax on commercial premises (Tascom)?

Definition of Tascom The tax on commercial areas (Tascom) is payable, in principle, by permanent commercial establishments, storage and logistics, regardless of the products sold at retail (i.e. directly accessible to the public), located in France. Characteristics of these establishments: Including annual turnover (taxable CAHT for the previous year)…

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[CIR news] - Finance bill for 2021 & Staff costs

Presentation of the project - Improvements to the research tax credit and innovation tax credit The Minister of Finance and Recovery presented the Finance Bill (PLF) for 2021. Article 8 of the PLF relates to the reorganization of the research tax credit and the innovation tax credit. This is the project of ...

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CIR Jurisprudences: subcontracting expenses

Case law - Cancellation of the restrictive doctrine of April 4, 2014 on subcontracting The Council of State canceled the administrative doctrine below found in the second paragraph of paragraph 220 of BOI-BIC-RICI-10-10-20 -30 dated April 4, 2014, as well as its quantified example. “The approved body must then deduct from the calculation basis…

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[CIR Flash Info] - Modification of declaration conditions & Re-qualification of eligible services

Modification of the declaration conditions for approved organizations The Council of State canceled the administrative doctrine found in the second paragraph of paragraph 220 of BOI-BIC-RICI-10-10-20-30 dated April 4, 2014, as well as his example in figures. This doctrine had the effect of obliging the approved private research organizations subcontracting to include in the ...

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[Tax news] - Week of April 27, 2020

  MEASURES RELATED TO THE HEALTH CRISIS Bill extending the state of health emergency and supplementing its provisions On May 2, 2020, Prime Minister Edouard Philippe presented to the Council of Ministers the bill to extend the state of health emergency. The government has initiated the fast-track procedure. This project …

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Replay WEBINAR Tax performance

[Replay Webinar]: How to increase your resources by analyzing your C3S?

#1 - Context and fields of application The Social Contribution of Solidarity of Companies (C3S) has existed since 1970. Today, it represents more than 20,000 taxpayers for almost 3.8 billion budget in 2018. In what context did it was created and what was its evolution? Which companies does it concern? #2 - Calculation and base The rate is a…

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[Tax news] - Week of April 13, 2020

NEW MEASURES RELATED TO THE HEALTH CRISIS Postponement of tax deadlines In a press release dated April 17, 2020, the Minister of Action and Public Accounts, Gérald Darmanin, adapts the calendar of the main tax deadlines for professionals for the month of May to meet account of the health crisis. All deadlines ...

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[Tax news] - Week of March 30, 2020

PROCEDURES Extension of deadlines expired during the emergency period In extension of emergency law n ° 2020-290 of March 23, 2020, several ordinances were published in the Official Journal on March 26, 2020, including ordinance n ° 2020- 306 of 25 March 2020 relating to the extension of deadlines expired during the emergency period ...

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[FLASH INFO CIR] - Extension of deadlines & adaptation of procedures

Ordinance on the extension of expired deadlines and the adaptation of procedures during the health emergency period Given the confinement situation caused by the health crisis relating to Covid-19, new measures have been put in place through order, namely: On the one hand, current or future procedures, including ...

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