The reform of the VAT on distance selling has become necessary because of the exponential growth in the number of online “B to C” transactions which has revolutionized the distanceRead More »The application of the VAT reform on e-commerce
To follow up on our article published at the beginning of the year, entitled “The tax consequences of Brexit on international trade”, we indicate here in the first part theRead More »Brexit: the Impacts on personal taxation & Some consequences for companies
Here are the social breaking news dealing with a topical subject: the conditions for taking charge of seasonal workers under the part-time activity scheme. The Ministry of Labour, Elisabeth Borne,Read More »Seasonal workers: conditions for part-time activity
Image Credits: MangoMatter Media Compulsory health coverage for self-employed workers is now provided for all self-employed workers by the “Caisse d’Assurance Maladie” (CPAM) of their place of residence. This specific regimeRead More »Social Contributions For Independent Workers In 2021
The VAT on the margin generally concerns resellers who cannot recover this tax on the purchase price of the resold good (example: second-hand goods). It consists, for the company, ofRead More »VAT on margin
The delivery of tangible movable property constitutes an intra-community distance sale when the purchaser, established in another Member State of the European Union is an individual or a person benefitingRead More »V.A.T: The reform of the distance selling regime
For the good of your company and the support of youth employment, we would like to inform you that according to the decree n°2020-982 of August 5, 2020, the government hasRead More »Assistance for the hiring of young people under 26 years of age
As our article from last month exposed the dismissal for economic reasons, it seemed necessary to us to supplement this presentation by the dismissal for the other reasons. This is how weRead More »Dismissal for personal reason
Although this information is not directly related to the Coronavirus crisis, we would like to pass it on to you because it contains a hiring assistance device that could beRead More »Hiring assistance in open employment
Through this presentation, we will show you the main rules that an employer must know when starting a dismissal procedure for economic reasons.We will limit ourselves here to only theRead More »Dismissal for economic reasons
As you have maybe already heard, the regulations concerning POS terminals have changed since Monday 11 May 2020, raising the maximum payment limit to €50 for contactless payments. This is a major advantage forRead More »Why switch to a contactless POS terminal?
Throughout our article of April 30th we have exposed apprenticeship, the funding of continuous training, the various aspects of vocational training and the obligations of companies in the field of training. InRead More »Continuing education… Part 2
We will very briefly recall the general principles of the taxes which finance training: Apprenticeship tax and contribution to vocational training which were developed in the previous article. Then we’llRead More »Continuing education and work-study training in companies
The Social and Economic Committee (C.S.E.) replaces the elected employee representatives in the company. It merges all the employee representative bodies (I.R.P.), staff representatives (D.P.), works council (C.E.) and health,Read More »Social and Economic Committee (CSE)
Travel costs are in principle deductible insofar as they have been incurred in the interest of business. We will see the specific rules that exist however for certain categories ofRead More »Travel expenses deductible from the tax result of companies
