Webinar - The draft finance Bill for 2021

Mazars is pleased to invite you to a webinar for large companies on December 3rd at 6pm CET about the draft Finance Bill for 2021.


Agenda :

Economic Support Measures

  • Spreading of the capital gain in the event of leaseback of real property
  • Tax neutralization of the free revaluation of assets (PLF21)

Adjustments regarding the Research Tax Credit (RTC) and the Innovation Tax Credit (ITC)

  • Harmonization regarding the RTC and ITC conditions
  • Request for immediate reimbursement of tax credits
  • Request of ruling from the Ministry of Research

 Reduction in the main production taxes

  • Calculation of the CVAE (i.e. local business tax)
  • Capping of the CET (i.e. local business tax)
  • Real Estate Contribution (CFE) and property tax

Indirect taxation

  • Introduction of a VAT group regime
  • Clarification of the VAT rules for composite offers
  • Postponement of the entry into force of the rules amending the VAT regime of e-commerce

 Other measures

  • Extension of the reduced rate applicable to interest for late payment and default interest
  • Removal of a number of low-yielding taxes
  • Tax incentives for the use of renewable energy in transport
  • The development tax to combat soil artificialization of land
  • Reform of the taxation of road vehicles
  • Securing the right to communicate login data to the FTA

The agenda is drafted on October 22nd. It will evolve according to the news at the end of the year.

Speakers :

Frédéric BARAT, Partner & lawyer

Marine CAMBOLIN, Partner & lawyer

Iosif COZEA, Partner & lawyer

More information :

Date : Thurday the 3rd of December at 6pm CET