Anwendungsvoraussetzungen innerhalb einer Gruppe
Ein Zusatz zum Haushaltsgesetz 2010 („loi des finances rectificative") führt eine interessante Wahlmöglichkeit and for the payment of VAT within a group. From 1 January 2012 the parent company of a group - if certain conditions are met - for the central charge and VAT payment option for all investment companies.
A group within the meaning of this control law is composed of the participating companies, which are more than 50% in terms of capital or voting legally joined together. All group companies have the financial control of the official "DGE (Direction des grandes entreprises") subject to and comply with the conditions for the electronic transfer duty. Furthermore, they must have the same fiscal year and be committed to the monthly VAT tax.
The VAT fiscal unity comes through option, which requires a consensual agreement among the Group companies, are used. The warrant application, which must be submitted by the parent company includes the obligation to pay the VAT, including ancillary charges which would be assigned.
The option refers to a period of at least three years, after which they may be withdrawn. The parent company is for the group as a summary of value added tax return and paid the cumulative net tax revenues of the members. If the Group turnover tax creates a tax credit can dies im Rahmen eines noch zu definierenden Verfahrens zurückerstattet oder bei der nächsten Erklärung geltend gemacht werden.
Jede Gruppengesellschaft ist auch weiterhin zur monatlichen Abgabe einer Mehrwertsteuererklärung - jedoch ohne Zahlung - verpflichtet. Darüber hinaus besteht eine gesamtschuldnerische Haftung mit der Obergesellschaft für die eigene Mehrwertsteuerschuld.
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