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Decree No. 2010 - 627, 9 June 2010 The Arrangements For Declaration Of The Number Of Employees Employed By Taxpayers Subject To The Assessment On The Added Value Businesses

Original Language Title: Décret n° 2010-627 du 9 juin 2010 relatif aux modalités de déclaration du nombre des salariés employés par les contribuables assujettis à la cotisation sur la valeur ajoutée des entreprises

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Keywords

ECONOMIE , IMPOT , TAXE , CODE GENERAL DES IMPOTS , CGI , ENTREPRISE , SALARIE , CONTRIBUABLE , PERSON ASSUJETTIE , COTISATION , VALUE ADDEE , COTISATION ON THE VALUE ADDITION OF ,


JORF n°0132 of 10 June 2010 page 10666
text No. 45



Decree No. 2010-627 of June 9, 2010 on the terms and conditions for reporting the number of employees employed by taxpayers subject to the value added contribution of enterprises

NOR: ECEL1010308D ELI: https://www.legifrance.gouv.fr/eli/decret/2010/6/9/ECEL1010308D/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/decret/2010/6/9/2010-627/jo/texte

Publics concerned: natural or legal persons subject to the contribution on the value added of enterprises (CVAE), that is, who, on the one hand, normally exercise a non-earmarked business activity within the meaning of the corporate land contribution (CFE) and, on the other hand, make a turnover greater than 152,500 euros. It is specified that if their turnover is between €152,500 and €500,000, the subject-matter does not have an EVAC because their contribution is fully deflated.
Subject: Except for the particular case of companies with certain electricity production facilities, specify the declarative obligation of the AECVCs, so that the administration distributes the product among the territorial authorities.
Entry into force: EAC provisions apply for the first time to the 2010 taxation. By exception, the filing of a declaration (No. 1330-CVAE) is mandatory as of 2010, although no EVACs are due to the added value achieved in 2009, in order to measure the impact of the reform on territorial communities.
Notice: theArticle 2 of Act No. 2009-1673 of 30 December 2009 The 2010 financial tax abolishes the occupational tax effective 1 January 2010, which is replaced by a territorial economic contribution (TEC) to two components: the EFA, based on property subject to land taxes, and the EAC whose rate is set at the national level by a progressive scale implemented in the form of a discount.
In particular with respect to EAC, persons subject to this tax are subject to specific reporting obligations. Thus, these companies must ventilate the employees they employ, expressed in a full-time equivalent, between their establishments and the different places of exercise of the activity for a period of more than three months.
This draft decree specifies the scope of the reporting obligations.
References: the new provisions of this Decree may be consulted on the website Légifrance (http://www.legifrance.gouv.fr).

The Prime Minister,
On the report of the Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform,
Vu le General Tax Codeincluding articles 89 A, 1586 quinquies, 1586 octies and 1647 D and Annex III to this code;
Vu le Trade codeincluding article R. 123-221;
Vu le Labour codeincluding articles L. 1251-1 and L. 1261-1 to L. 1261-3;
See?Article 2 of Act No. 2009-1673 of 30 December 2009 for 2010;
Considering the opinion of the Local Finance Committee dated 4 May 2010,
Decrete:

Article 1 Learn more about this article...


In Appendix 3 to the General Tax Code, in Book I, Part II, Title I bis, the Single Chapter is supplemented by a II titled "Cotisation sur la valeuradd des entreprises" which includes sections 328 G bis to 328 G which read as follows:
"Art. 328 G bis.-The declaration of contribution on the value added of the companies of the subject-matter referred to inArticle 1586 octies of the General Tax Code must indicate, by establishment located in France, the number of employees employed during the reference period referred to in Article 1586 quinquies.
"The employees who, during the same period of reference, operate more than three consecutive months in a place located in France outside the company that employs them, are declared instead of carrying out their activities.
“The statement referred to in the first paragraph includes:
“1. The following information about the company:
"a. The name of the company;
“b. The identity number assigned to the principal institution under the conditions of the second paragraph of Article R. 123-221 of the Commercial Code ;
"c.The address of the company;
"d.The activity of the company;
“e. The reference period referred to inArticle 1586 quinquies of the General Tax Code ;
“(f) The revenues realized and the added value produced during the reference period referred to in section 1586 quinquies of the above-mentioned code.
“2. For companies with several establishments or employees mentioned in 3, the list of the establishment(s) and the following details:
"a. The last five characters of the identity number assigned under the conditions of second paragraph of Article R. 123-221 of the Commercial Code ;
“b. The number of the department;
"c. The location community(s);
"d. The INSEE code of the commune;
“e. Employees expressed in full-time equivalents worked within the meaning of Article 328 G ter.
“3. The list, if any, of places of exercise of employees employed more than three months outside the company and the details thereof, that is, all the details referred to in 2, except the last five characters of the identity number assigned under the conditions of the second paragraph of Article R. 123-221 of the Commercial Code.
"Art. 328 G ter.-1. Employees agree with those who hold a fixed-term or indeterminate employment contract or a mission contract referred to in theArticle L. 1251-1 of the Labour Code entered into with the subject temporary work undertaking referred to in the first paragraph of section 328 G bis if the work contract or mission contract is concluded for a period greater than or equal to one month.
“2. Employees must be declared by the subject employer who has entered into the contract of employment or the contract of mission.
"However, the subject-matter must declare employees detached by an employer established outside France under the conditions set out in sections L. 1261-1 to L. 1261-3 of the Labour Code.
“3. Not to be declared:
"a. The apprentices;
“b. Holders of an initiative-employment contract;
"c. Holders of a minimum integration-income contract of activity;
"d. Holders of an accompanying contract in employment;
“e. Holders of a future contract;
“f. Holders of a professionalization contract;
"g. Expat employees;
"h. Employees who did not work during the reference period referred to in theArticle 1586 quinquies of the General Tax Code.
“4. The number of employees to be reported is expressed in a counting unit known as full-time equivalent or ETPT.
"This account is proportional to the activity of employees, measured by their quotity of working time and by their period of activity, over the reference period mentioned in theArticle 1586 quinquies of the General Tax Codeexcept where the employment contract is suspended.
"The number of ETPT is expressed with two decimals and rounded to the nearest one hundredth.
"Art. 328 G quater.-1. When employees work, during the reference period referred to in theArticle 1586 quinquies of the General Tax Code, either in several establishments of the company, or for periods of more than three months, on one or more places of activity outside the company, or both in these two situations, they are then declared at the level of each institution or place of activity prorated by the number of days of exercise of the activity in each of these establishments or locations.
"An employee shall be considered to continue to work in the establishment if, for a period of less than three months, he/she is trained outside the establishment or exercises his/her activity outside the establishment.
“2. When employees perform their activities, during the reference period referred to in Article 1586, which lays down the above-mentioned code in one or more places of activity outside the enterprise for a period of not more than three months, they are, for the number of days of exercise of the activity in each of these places, declared at the level of the establishment selected for the annual declaration of social data transmitted according to the computer procedure mentionedArticle 89 A of the General Tax Code or, in the absence of recourse to this process, the establishment that would have been retained if the computer process referred to in section 89 A of the above-mentioned code had been used.
"The concept of establishment is defined as the corporate land contribution as referred to in section 310 HA of Appendix II to this code.
"Art. 328 G quinquies.-When the company does not employ any employee in France, the added value is divided according to the same terms as those provided when the declaration of employees by establishment referred to in II of Article 1586 octies of the General Tax Code fails.
"The added value of companies that are subject to the provisions of Article 1647 II D of the above-mentioned code is declared and, in the absence of an employee employed by the company, imposed at the place of taxation on the minimum contribution provided for in II of this section. »

Article 2 Learn more about this article...


The Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.


Done in Paris, 9 June 2010.


François Fillon


By the Prime Minister:


Minister of Economy,

industry and employment,

Christine Lagarde

Minister of Budget, Public Accounts

and state reform,

François Baroin


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