NEWS REVIEW
Social
As every year, you will need to manage the Assumption Day holiday (August 15) in your company. This holiday, which falls on a Thursday in 2024, can be an opportunity to grant an extra day off to your employees. Can your employees work on this day?
Mutual Agreement Termination
When the employer’s consent to sign a mutual agreement termination is obtained through fraudulent tactics by the employee, this termination can be reclassified as a resignation by the courts.
Possibility to Work from Home
Can the employer allow an employee to work remotely for family reasons if the position is not conducive to remote work?
Fiscal
Under the tax consolidation regime, the capital of the parent company must not, in principle, be at least 95% owned by another company subject to corporation tax. Conversely, at least 95% of the capital of subsidiaries must be held by the parent company throughout the financial year.
Tele-correction for the 2023 tax return
If you make a mistake on your 2023 tax return, you can use the online correction service available at www.impots.gouv.fr from 31 July to 4 December 2024.
Tax rates
Over the last 40 years, corporate tax rates have been halved. In France, the corporate tax rate has been 25% since January 2022. It should be noted that it has also fallen significantly in the country for several years (since the 2017 Finance Act). It stood at 28% in 2020 and 26.5% in 2021.
Accountant
Regardless of how they are packaged or where they are purchased, fresh sushi must be regarded as products prepared for immediate consumption. As such, their sale is subject to the 10% intermediate rate of value added tax.
VAT rates for fresh sushi
In 2024, and for some years now, public accountancy is undergoing a profound transformation thanks to the rise of digital technology. The rapid development of information and communication technologies is redefining not only the tools and working methods of chartered accountants, but also their role in relation to businesses and in their firms.
How AI is transforming the timeshare CFO market
Contrary to what its name might suggest, Angel-Start is a Breton company. It offers ‘DAF IA’, which is ten times cheaper than a timeshare CFO.
Heritage
Regardless of how they are packaged or where they are purchased, fresh sushi must be regarded as products prepared for immediate consumption. As such, their sale is subject to the 10% intermediate rate of value added tax.
Accountants and digitisation
In 2024, and for some years now, public accountancy is undergoing a profound transformation thanks to the rise of digital technology. The rapid development of information and communication technologies is redefining not only the tools and working methods of chartered accountants, but also their role in relation to businesses and in their firms.
How AI is transforming the timeshare CFO market
Contrary to what its name might suggest, Angel-Start is a Breton company. It offers ‘DAF IA’, which is ten times cheaper than a timeshare CFO.
Sectoral
Hôtel-Café-Restaurant
Some 200 tobacconists in France have been equipped with a camera that uses artificial intelligence to limit the risks of selling to minors. The system has been on the market for a year now, and is growing fast.
tobacconist
Some 200 tobacconists in France have been equipped with a camera that uses artificial intelligence to limit the risks of selling to minors. The system has been on the market for a year now, and is growing fast.
Import-Export
Before exporting wine, it is essential to find out about the applicable regulations. The Centre de documentation Économie Finances (Cedef) lists the main resources on this subject.
Bazaars
Some 200 tobacconists in France have been equipped with a camera that uses artificial intelligence to limit the risks of selling to minors. The system has been on the market for a year now, and is growing fast.
Fruit and vegetables
Some 200 tobacconists in France have been equipped with a camera that uses artificial intelligence to limit the risks of selling to minors. The system has been on the market for a year now, and is growing fast.
ABOUT US
Adexco supports you throughout your entrepreneurial journey, right up to the handover of your business. We offer a comprehensive range of services covering accounting, social security, tax, legal, asset management, financial management, management control, auditing and much more, to meet your needs and ensure the long-term future of your project. As a member of the KONNY Group, Adexco draws on a wide range of skills, enabling us to provide you with high-quality, tailor-made solutions that are perfectly suited to your requirements.