Ia: Business value added tax

I. – Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution. II. – 1. The business value added contribution is equal to a fraction of the value added produced by…

I. – The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows: a) For companies with a turnover of less than €500,000, the rate is zero; b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to: 0.125% × (amount of turnover-500,000 €)/2,500,000 €; c) For companies with turnover between 3,000,000 € and 10,000,000 €,…

I. – 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which the assessment is made or during the last twelve-month financial year ended during that same year when that financial year does not coincide with the calendar year. 2. If the financial year…

I. – For all companies, with the exception of those referred to in IIa to VI: 1. Turnover is equal to the sum of: – sales of manufactured products, services and goods; – royalties for concessions, patents, licences, trademarks, processes, software, rights and similar assets; – capital gains on the disposal of tangible and intangible fixed assets, where they relate to a normal and current activity; – re-invoicing of costs…

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €500,000, be less than €63.

I. – 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year. 2. However, in the event of a contribution, transfer of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is not carrying out…

I. – At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal cooperation is exempt from business value added tax for the portion taxed for the benefit of the municipality or the public establishment for inter-municipal cooperation. Where the exemption from business property tax is partial, the exemption from business value…