Newsletter of June 2023

2 June 2023

As an accounting firm based in Lyon, we meet every month to offer you the best of the French tax and accounting news.

cabinet expertise comptable lyon

01/06/2023 :

Deadline for 2022 income tax returns for taxpayers in départements 20 to 54

08/06/2023 :

Deadline for 2022 income tax returns for taxpayers in départements 55 to 976

12/06/2023 :

VAT taxpayers carrying out intra-Community transactions: Deadline for filing the declaration of trade in goods and the European declaration of services with the customs authorities for transactions carried out in May 2022

15/06/2023 :

Companies subject to corporate income tax: Deadline for telepayment of the corporate income tax instalment.

Cotisation foncière des entreprises : Deadline for telepayment of the advance payment for users who have not opted for the monthly levy.

Employers subject to payroll tax: Deadline for telepayment of the tax on salaries paid in May.

30/06/2023 : 

Déclaration of occupancy – Déclaration d’occupation des biens immobiliers : Deadline for property owners to complete their returns on the dedicated website at import.gouv.

Cotisation foncière des entreprises: Deadline for signing up to the monthly direct debit for 2023.

VAT, basic exemption: Deadline for option to pay VAT from June 1, 2023 for companies benefiting from the basic exemption.

Annual office tax: deadline for declaring and paying this annual tax on office premises, commercial premises, storage premises and parking areas, due from 1 January 2023 in the départements of Bouches-du-Rhône (13), Var (83) and Alpes-Maritimes (06).

Tableau – Tarifs 2023 (en euros par m²)

Types of premises

Prices per m²

Office premises

0,94 €

Commercial premises

0,39 €

Storage facilities

0,20 €

Parking areas

0,13 €

 How to proceed?

The tax authorities send the taxpayer a pre-identified paper form, which can be completed or amended if necessary. Otherwise, the taxpayer must use form n°6705-B.

Economic forecasts: growth in France and Europe

The Banque de France is forecasting growth of 0.6% in the french gross domestic product (GDP) for 2023.

This projection is higher than that of the German Council of Economic Experts, which forecasts growth of 0.2% for Germany, and than the recession in the United Kingdom, with a contraction of 0.6% in GDP.

However, it is still lower than the forecasts of the International Monetary Fund for Switzerland and the Netherlands, which project a growth rate of 0.8% for those states.

cabinet expertise comptable lyon

Focus on the presumption of resignation in the event of abandonment of post

By decree, this presumption of resignation became part of positive law in April 2023.

What procedure should be followed?

To trigger the presumption, the employer must send the employee a formal notice to justify his absence and return to work within 15 calendar days.

This can result in two situations:

– either the absence is justified by a legitimate reason such as medical reasons or the exercise of the right to strike, in which case the employee informs his employer in response,

– or the absence is unjustified, in which case, if the employee does not return to work within the time limit, the end of the time limit constitutes the date of termination of the employment contract based on the presumption of resignation.

Can this presumption be challenged?

Yes, because the presumption is said to be simple. The procedure before the tribunal prud’homal is accelerated, with the judgements office having one month to rule on the merits. This means

– Either the abandonment of post is considered to be justified, in which case it will produce the effects of a dismissal without real and serious cause, giving entitlement to the corresponding compensation and unemployment benefit,

– Or it is not considered to be justified, in which case it will have the effect of a resignation, with no entitlement to compensation or unemployment benefit.

Proving that the employee has agreed to renew his trial period

What are the risks involved?

In the absence of valid acceptance, the judge considers that the employee is hired definitively at the end of the first trial period, and subsequent termination of the contract is considered to be a dismissal without real and serious cause if no reasons are given.

How can this pitfall be avoided?

Acceptance must be given before the end of the initial period. To be valid, it must be clear and unequivocal. In other words, it cannot result from the continuation of the employment relationship or simply from the employee’s signature: the handwritten words “read and approved” must appear on the letter.

What if it doesn’t? The Cour de Cassation has ruled that an agreement can be characterised by an exchange of emails in which the employee mentions that his trial period has been renewed.

Cancellation of insurance policies in just three clicks

From 1 June 2023, it will be possible to cancel insurance policies taken out online in just three clicks. This new simplified cancellation procedure is designed to encourage competition and protect purchasing power.

Exemption for teleworking expenses

The French tax authorities have confirmed that allowances paid by employers for teleworking expenses in 2022 (teleworking bonuses, flat-rate reimbursements or reimbursements of actual expenses, allowances, etc.) are exempt from income tax up to a limit of €2.50 per day, €55 per month and €580 per year. They do not have to be declared by the taxpayer.

Increase in the annual ceiling on exempt overtime

The annual ceiling on exempt overtime or complementary hours will be raised from €5,000 to €7,500 with effect from 1 January 2022. The monetisation of days of rest or RTT between 1 January 2022 and 31 December 2025 is exempt from income tax up to the joint limit of €7,500 with exempt overtime and complementary hours.

The Team Roche & Cie

Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons. 
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