News of the accounting profession: week of 03/28/2022

This weekly article, updated daily, offers a non-exhaustive collection of news for figure professionals.

03/31/2022

Taxation

Tax Treatment of Certain Assistance in the Context of a Health Crisis and Rising Energy Prices

The tax authorities provide detailed information on the tax regime for the following types of assistance, subsidies and allowances:

On the one hand, the payment of these benefits is not included in the calculation of the payroll tax liability statement. On the other hand, these types of assistance are not subject to VAT, since they are neither a refund for a taxable transaction carried out by its beneficiary in favor of the state, nor a surcharge on the price of taxable transactions carried out by the beneficiary in the interests of the state. the benefit of third parties.

social law

Self-employed workers: lump sum allowance is fixed

The fixed amount of the benefit for self-employed workers, as well as the minimum amount of the benefit that can be paid when the previous operating income received during the period of activity required to receive the benefit, is lower than the amount of the benefit, are fixed.

The fixed amount of the self-employed worker benefit is set at 26.30 per day and the minimum amount is 19.73 per day.

social law

Self-employed workers: clarified the conditions for opening benefits in the event of termination of unprofitable activities

The conditions for eligibility for benefits for self-employed workers in the event of termination of an unprofitable activity are defined, in particular the criteria for assessing an unviable activity and trusted third parties responsible for confirming the unviability. the nature of the activity the viability of the activity. An employee may choose a certified public accountant as a trusted third party. It also sets 10,000 as the minimum amount of previous employment income that self-employed workers must prove during one of two years of self-employment in order to receive self-employed benefits.

03/30/2022

Professional News – Chartered Accountants

Eurek@ 2022 Call for Entries Open

For more than 30 years, this competition, which has been held every two years, has been a recognition of innovation in the field of public accounting.

This is evidenced by former winners and participants. For them, Eurek@ has become a springboard for many benefits:

  • reliability: selected solutions are checked, evaluated and approved by certified public accountants throughout France;
  • Prominence: The winner of the competition will be featured in the Eurek@ booth at the CPA Congress in 2022 and 2023;
  • visibility: videos of all candidates are broadcast to the general public, chartered accountants and partners;
  • support: the winner receives support and advice from professionals who give their opinion and recommendations on the expected product, its marketing, roadmap development.

Chaintrust won the 2020 Eurek@ competition.

This competition is open to start-ups or companies that are developing an innovative solution for the accounting profession or have created an application that makes the daily life of certified accountants easier. They have until May 3, 2022 to complete the online file and submit the video presentation.

Economy

War in Ukraine: Les-de-France region wants to provide economic support to conflict-affected businesses in the Île-de-France region

To varying degrees, a number of Île-de-France societies can be considered collateral victims of the conflict. In addition, the region decided to create a task force for Ukraine, bringing together the main partners of the regional intelligence service Assist Entreprise, which will act as a one-stop shop for advising affected companies.

For the specific case of agricultural and agri-food companies in the Île-de-France region, which are bearing the brunt of rising energy and resource costs, as well as destabilizing prices for agricultural raw materials. materials, the system is currently being studied.

On the other hand, existing regional assistance could be mobilized to support the reorientation of these companies to other markets.

And to deal with the surge in cybersecurity warnings aimed at businesses, the Region is exploring the possibility of creating a “cyber check.”

Economy

War in Ukraine: government announces measures to support construction and utility companies

The war in Ukraine has had economic repercussions for construction and public works (APC) companies, in particular due to significant price volatility in building materials and high fuel prices. A number of measures to support companies in the sector were announced:

  • publication of a circular defining how the consequences of the crisis should be taken into account in the context of public contracts;
  • accelerating the publication of building indices;
  • reactivation of crisis cells;
  • establishment of temporary assistance for public works companies;
  • postponement of the reform of the GNR.
  • economie.gouv.fr, press release, 29 March 2022

03/29/2022

social law

Student Agreement: DSN Data Reliability

URSSAF urges employers to be vigilant when posting student data on the DSN. Several anomalies are regularly noted in the announcement of apprenticeship contracts. URSSAF publishes an illustrative diagram containing the expected declaration of basic data for pupils in order to increase reliability.

Companies

War in Ukraine: everything you need to know about helping small and medium businesses

The Confederation of SMEs (CPME) is providing SME leaders and their advisors with answers to frequently asked questions about the sustainability plan announced by the government on 16 March. She listed the most relevant answers.

Accounting

International Standards: The ANC responds to two preliminary draft recommendations from the IASB on long-term, conditional commitments and supplier financing agreements.

The ANC Board comments on the proposals of the IASB regarding the classification of long-term liabilities depending on the conditions, the content of the information provided and the presentation of these liabilities in the balance sheet.

He also comments on the IASB’s proposals for supplier financing arrangements, their nature and the disclosures to be made under such arrangements.

03/28/2022

Professional News – State Auditors

H3C approves the indicative plan for 2022-2024 and the commission’s program of work for 2022.

On March 24, 2022, H3C approved the indicative plan for 2022-2024 and the program of work for 2022 of the commission responsible for developing draft standards related to the ethics of external auditors, the quality of internal controls and professional practice.

social law

5th Employee Savings Week from March 28 to April 1, 2022

This 5th edition of Employee Savings Week highlights the benefits of this collective savings scheme that attracts, retains and engages employees. The General Directorate of Labor is mobilizing with its partners to democratize employee savings plans among employees and companies.

This 2022 edition aims to objectively and practically inform employees and business leaders about this medium to long term savings scheme by raising awareness among VSEs and SMEs in particular.

Taxation

Self-employed workers and individual employers: clarified procedures for the transfer of information between URSSAF, CGSS, ACOSS and tax authorities

Article 185 of the Law No. 2020-1721 of December 29, 2020 on finances for 2021 changed the wording of Article L.98 C of the Federal Law. In order for the General Directorate of Public Finance to be able to carry out its mission, in particular to establish taxes payable by self-employed workers subject to Article L. 613-7 of the Social Security Code, URSSAF and CGSS communicate to it, through ACOSS, certain elements that they hold on these people. Article 186 of Law No. 2020-1721 of December 29, 2020 on finances for 2021 created Article L. 98 D of the FZF. In order for the Directorate General of Public Finance to carry out its task of setting the taxes payable by private employers, URSSAF and CGSS communicate to it, through ACOSS, certain information they hold about private employers.

Economy

Fuel discount: 15 centimes per liter aid is valid from March 27, 2022.

As part of the implementation of the economic and social sustainability plan, put into effect after the increase in the price of petroleum products as a result of the international context, the decree of March 25, 2022 establishes assistance in the interests of fuel consumers (professionals and individuals). The amount of assistance, excluding taxes, is the same for all audiences and throughout the territory. It is set at 15 cents/l for diesel, gasoline and LPG (i.e. 29.13/100 kg net for LPG) and 15/MWh (unit) for natural gas (21 cents/kg ).

Paid to people who donate fuel for consumption or hold fuel paid for by the Service and Payments Agency, its effect on prices will be ensured by a market agreement with the fuel distribution sector, special information systems for buyers and monitoring of players from the side of the overall management of competition, consumption and the suppression of fraud . The liquidation of aid will be based on data collected and transmitted by the customs and tax authorities. The advance mechanism will be open upon request to players reporting consumption and unable to sustain the cash flow resulting from the time delay between the drop in sales prices and the actual disbursement of the aid. Another one-time prepayment system will be open upon request to gas station operators, business owners selling small amounts of fuel monthly, unable to maintain the cash flow resulting from the gap in time between the date of delivery to the pump and the renewal of their tank.

See also: Economic and social sustainability plan: how to help business?

Leave a Comment