{"id":308446,"date":"2025-03-13T13:30:22","date_gmt":"2025-03-13T12:30:22","guid":{"rendered":"https:\/\/group-gac.com\/?p=308446"},"modified":"2025-11-24T15:44:02","modified_gmt":"2025-11-24T14:44:02","slug":"actualites-fiscales-loi-de-finances-2025-jurisprudences-ce-que-vous-ne-devez-pas-manquer-cette-annee","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/tax-news-finance-act-2025-case-law-what-you-dont-want-to-miss-this-year\/","title":{"rendered":"Analysis of the new tax measures for 2025: Finance Act, CIR\/CII, Energy Taxes, and Local Taxation"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"308446\" class=\"elementor elementor-308446\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5521df9 e-con-full e-flex e-con e-parent\" data-id=\"5521df9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a74de7 elementor-widget elementor-widget-text-editor\" data-id=\"2a74de7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>After months of anticipation and uncertainty, the government's Budget 2025 has finally been unveiled. Faced with the imperatives of reducing public spending, the Finance Law 2025 announces significant savings measures, directly impacting companies.<\/p><p>Enter <strong>higher taxes, reduced tax benefits and new regulatory constraints<\/strong>In 2025, the tax system will evolve, notably in the following areas <strong>innovation, energy and local taxation<\/strong>. Some measures could considerably increase your tax burden, while others offer new opportunities to exploit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f7e34f7 e-con-full e-flex e-con e-parent\" data-id=\"f7e34f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f3e8018 e-con-full e-flex e-con e-child\" data-id=\"f3e8018\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50638a1 elementor-widget elementor-widget-heading\" data-id=\"50638a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Here's what to expect in 2025:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4276bb7 elementor-widget elementor-widget-text-editor\" data-id=\"4276bb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Innovation<\/strong> the <a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\"><strong>CIR<\/strong><\/a>, the<a href=\"https:\/\/group-gac.com\/en\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\"><strong> CII <\/strong><\/a>and the<strong> JEI status<\/strong> are heavily impacted by the new measures, <strong><em>Is your tax strategy for innovation ready?<\/em><\/strong><\/li><li><strong>Visit <a href=\"https:\/\/group-gac.com\/en\/service\/energy-tax\/\" target=\"_blank\" rel=\"noopener\">energy<\/a><\/strong> Tax increase announced (<strong>TICFE, TICGN<\/strong>...), new targeted exemptions... <strong><em>How can you limit the impact on your costs?<\/em><\/strong><\/li><li><strong>Visit <a href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\" target=\"_blank\" rel=\"noopener\">local taxation<\/a><\/strong> Between the <strong>end of the smoothing and levelling mechanism<\/strong> for business premises, the obligation to install photovoltaic shades and new case law, local taxation is changing. <strong><em>What levers to activate to anticipate?<\/em><\/strong> Some of these developments could lead to <strong>increase in property tax bases<\/strong> and, consequently, an increase in local taxation.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3ad0f1 elementor-widget elementor-widget-text-editor\" data-id=\"e3ad0f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Anticipate now and secure your tax position for 2025 <\/strong>by participating in our webinar for<strong> decipher <\/strong>these developments and<strong> adjust <\/strong>your strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b76747 e-con-full e-flex e-con e-child\" data-id=\"6b76747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3d96feb e-flex e-con-boxed e-con e-child\" data-id=\"3d96feb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-83ce43a elementor-widget elementor-widget-heading\" data-id=\"83ce43a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Watch the webinar replay<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-938cbc5 elementor-widget elementor-widget-shortcode\" data-id=\"938cbc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2025-03-19\/21bwv\" width=\"100%\" height=\"600\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d6e6cd e-flex e-con-boxed e-con e-parent\" data-id=\"1d6e6cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d508bb0 elementor-widget elementor-widget-heading\" data-id=\"d508bb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key points addressed:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6803724 elementor-widget elementor-widget-text-editor\" data-id=\"6803724\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Taxation of innovation :<\/strong> What's changing for innovation schemes (CIR, CII, JEI, etc.) and what's staying the same (<a href=\"https:\/\/group-gac.com\/en\/service\/ip-box\/\" target=\"_blank\" rel=\"noopener\">IP Box<\/a>CIJV, CIC...).<\/li><li><strong>Energy taxation<\/strong> Focus on changes in TICFE, TICGN and other energy taxes.<\/li><li><strong>Local taxation<\/strong> The end of the \"lissage\" and \"planchonnement\" mechanisms, new property assessments and reporting obligations - changes that could have an impact on your property tax and CFE.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bafabda elementor-widget elementor-widget-text-editor\" data-id=\"bafabda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This webinar is aimed at CFOs, tax directors, finance managers, chartered accountants and company directors who are concerned by these tax changes and want to anticipate their impact in order to master their tax strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09bf781 elementor-widget elementor-widget-text-editor\" data-id=\"09bf781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Check out the webinar replay now and get a head start on your tax situation in 2025!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9125486 e-con-full e-flex e-con e-parent\" data-id=\"9125486\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cddefb elementor-widget elementor-widget-spacer\" data-id=\"5cddefb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8026c09 elementor-widget elementor-widget-heading\" data-id=\"8026c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stakeholders<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cab9971 e-flex e-con-boxed e-con e-parent\" data-id=\"cab9971\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7902200 e-flex e-con-boxed e-con e-child\" data-id=\"7902200\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b92ed21 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"b92ed21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/esra-r1tuo7q5nz57c5d102r9ub945w9040jvvt9whe95zc.png\" title=\"esra\" alt=\"esra\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Esra G\u00dcLER - Senior Energy Tax Consultant, G.A.C. Group<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e9940b elementor-widget elementor-widget-text-editor\" data-id=\"9e9940b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With several years' experience in tax optimization in the energy sector, Esra works with energy-intensive companies to help them lighten their burdens and recover significant sums on energy taxes. In this webinar, she will share her top tips and strategies for navigating tax schemes and maximizing your savings, taking into account the current context of rising prices.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c41d1c4 e-con-full e-flex e-con e-child\" data-id=\"c41d1c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff7c355 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"ff7c355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/adama-r1tuo234iyxhehl7x0bifcocll0sttxhv1czlqhj0o.png\" title=\"adama\" alt=\"adama\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Adama SARR - Senior consultant in local taxation at G.A.C Group<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7b9eb1 elementor-widget elementor-widget-text-editor\" data-id=\"b7b9eb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With an MBA in Business Law, Adama has spent the last fifteen years working in the consulting field, where she enjoys offering her clients personalized tax support based on reliable, tried-and-tested processes. She pays particular attention to keeping abreast of developments in the taxation of our products. On a day-to-day basis, she acts as a tax expert, analyzing our customers' tax bases with a view to securing and optimizing their real estate taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-198fe4a e-con-full e-flex e-con e-child\" data-id=\"198fe4a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45225ba elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"45225ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/alex-r1tunxdxksr1sfs1ogadkvv1mnnyrceu6e3k7cohvs.png\" title=\"alex\" alt=\"alex\" loading=\"lazy\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Alex Prouveur, Tax and Legal Consultant at G.A.C Group<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9122f6 elementor-widget elementor-widget-text-editor\" data-id=\"e9122f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Alex holds a master's degree in tax law from the Catholic University of Lille and a specialized master's degree in business management from Skema Business School, specializing first in local taxation and then in innovation taxation. At G.A.C Group, he brings his expertise to innovative companies through constant monitoring of legislation and case law, and assists them when they are faced with audits by the tax authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef3f8ee e-con-full e-flex e-con e-parent\" data-id=\"ef3f8ee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7ec96b5 e-transform e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"7ec96b5\" data-element_type=\"container\" data-e-type=\"container\" 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