Latest Updates of ESCEC International

The Territorial Dimension of VAT

The territoriality rules make it possible to determine whether…

The Microenterprise Scheme

The Microenterprise Scheme is a reduced tax regime reserved for…

Taxation of partnership profits

Taxation of partnership profits applies to partnerships whose…

Taxation of corporate profits of companies subject to corporate income tax

1.Companies liable to the IS (Impôt sur les société/ Corporate…

Taxation of Sole Proprietorship Status

1.Taxation of profit on behalf of the operator Progressive…

Tax Credit for Research Expenses

Companies taxed on the basis of their actual profits may, on…

Reimbursement of VAT credits

1.The recovery of a VAT credit can be monthly, quarterly or annual…

Negotiate payment terms

In the event of temporary and exceptional or punctual difficulties,…

Filing tax returns on legal dates

In the event of an increase, tax returns must be filed before…

Exemption on VAT

Under certain conditions, individual operators do not have to…