Other news for November 2024

Postponement of the abolition of the CVAE(1)

Initially, the contribution on the added value of companies (CVAE), which is, along with the business property tax (CFE(2)), one of the two components of the territorial economic contribution (CET(3)), was to disappear definitively in 2024. Finally, the finance law for 2024 postponed this change to 2027. Still, the deletion would be postponed by another 3 years by the finance bill for 2025 and which will therefore only take place in 2030, if the project is adopted as it stands. To be seen.

Businesses affected by harsh weather

Companies affected by the recent harsh weather in the Alpes-Maritimes, Centre-Val de Loire, Champagne-Ardenne, Île-de-France, Lorraine, Auvergne-Rhône-Alpes, and Occitanie can postpone the payment of social security contributions due to Urssaf. In concrete terms, employers can ask the Urssaf for prolonged deadline for the payment of their social security contribution. And this, without penalties or overdue payment surcharges. In addition, the Urssaf specifies that it will be understanding towards employers who are temporarily unable to file their declarations due to the floods. As for self-employed workers, they can also ask the Urssaf for a deferral of the payment of their personal social security contributions without the application of penalties or overdue payment surcharges.

Amicable settlement hearing

Created in July 2023, the amicable settlement hearing is a mechanism that allows the judge, when seized of a dispute, to summon the parties to such a hearing held by another judge so that the latter can try to find an amicable solution to this dispute. If, at the end of this hearing, the parties have reached an agreement, partial or total, they can then formalize it and have it approved by the judge initially seized. Until now, the mechanism of the amicable settlement hearing only applied to the ordinary written procedure and to the summary proceedings before the judicial court. Since September 1st, it can also apply to ordinary or summary proceedings before the commercial court, as well as to proceedings before the judicial court ruling on commercial rents, even for ongoing proceedings.

Transfer pricing declaration

Companies that are part of an international group may be required to submit, electronically, an annual declaration relating to their transfer pricing policy, using tax form n° 2257. The declaration must be made within 6 months of the deadline for filing the declaration of results. Thus, companies that closed their budget year on December 31, 2023, which therefore, in principle, had until May 3, 2024, to file their income statement, must submit this form by November 4, 2024, at the latest.

(1) Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)

(2) Cotisation Foncière des Entreprises (CFE)

(3) Contribution Économique Territoriale (CET)