Webinar : the draft French Finance Bill 2021

Agenda

Economic support measures

•    Spreading of the capital gain in the event of leaseback of real property
•    Tax neutralisation of the free revaluation of assets (PLF21)

Adjustments regarding the Research Tax Credit (RTC) and the Innovation Tax Credit (ITC)

•    Harmonisation regarding the RTC and ITC conditions
•    Request for immediate reimbursement of tax credits
•    Request of ruling from the Ministry of Research

 Reduction in the main production taxes

•    Calculation of the CVAE (i.e. local business tax)
•    Capping of the CET (i.e. local business tax)
•    Real Estate Contribution (CFE) and property tax

Indirect taxation

•    Introduction of a VAT group regime
•    Clarification of the VAT rules for composite offers
•    Postponement of the entry into force of the rules amending the VAT regime of e-commerce

 Other measures

•    Extension of the reduced rate applicable to interest for late payment and default interest
•    Removal of a number of low-yielding taxes
•    Tax incentives for the use of renewable energy in transport
•    The development tax to combat soil artificialization of land
•    Reform of the taxation of road vehicles
•    Securing the right to communicate login data to the FTA

The agenda was drafted on October 22nd. It will evolve depending on the news at the end of the year.

Speakers:

Frédéric Barat | Partner, Mazars
Marine Cambolin | Partner, Mazars
Iosif Cozea | Partner, Mazars

Date and time

Thursday December 3rd 2020
6pm CET