Description

The Territorial Economic Contribution (CET) has replaced the Professional Tax since January 1, 2010. This training will allow you to know its different components, to master the mechanisms for calculating the tax and the declaration procedures.

Who is this training for ?

For whom ?

Administrative and financial managers, accounting managers, management controllers, auditors, tax specialists and lawyers.

Prerequisites

Training objectives

Know the scope of application of the Territorial Economic Contribution (CET) Master the principles and mechanisms of the Corporate Property Contribution (CFE) Master the principles and mechanisms of the Value Added Contribution (CVAE) Calculate, establish and declare the taxation of the CFE and the CVAE

Training program

• Scope of application of the territorial economic contribution (CET)
  • Taxable people and activities.
  • Exemptions.
• Tax base for the business property tax (CFE)
  • Reference period.
  • Taxable real estate assets: definition of real estate; concept of availability.
  • Concept of land rental value.
  • Special case of industrial establishments.
  • Reductions in the tax base, conditional exemptions.
  • Exercise: Identification of tax bases, calculation of the CFE.
• Establishment of taxation in matters of CFE
  • Declarative obligations.
  • Principle of annuality.
  • Reduction for reduction of bases.
  • Tax credit in zones of defense restructuring.
  • Payment.
  • Exercise: Practical case relating to the declarative aspects of the CFE.
• Procedure and litigation regarding CFE
  • Control procedure.
  • Litigation.
• The contribution on added value of companies (CVAE)
  • Definition of turnover for the assessment of the tax threshold.
  • Scope of assessment of turnover: concept of "Group turnover".
• Calculation from CVAE
  • Definition and calculation of added value.
  • Effective rate based on turnover: anti-abuse system in the event of a split; calculation of rates.
  • Amount of the CVAE.
  • Reduction for small businesses.
  • Minimum contribution, management fees, additional cost.
  • Exercise: Several cases practices aimed at calculating the CVAE in different hypotheses.
• The territorial economic contribution (CET)
  • The reporting obligations to be respected.
  • Payment.
  • Procedures and litigation.
  • Case study Completion of a CET declaration.
• CET reductions
  • Temporary system for capping tax surpluses in relation to professional tax.
  • Capping of the CET according to added value.
  • Exercise: Practical case including CET reduction mechanisms.