The companies are
waived from filing form No. 1330-CVAE (CERFA No. 14030)
when they meet all of the following conditions:
-
having
completed the CVAE framework in their income or result statement: models
No. 2033-E (CERFA No. 11 483), No. 2035-E (CERFA No. 11)
700), No. 2059-E (CERFA No. 11 484) or No. 2072-E (CERFA No. 14 027);
-
have only one institution within the meaning of the business property assessment (CFE);
-
not employ an employee who practiced their activity for more than three months at a place outside the enterprise;
-
not be a civil society of means ("SCM");
- not exploit multiple activities requiring reporting of results of different kinds;
- not have closed several fiscal years during the reference period;
- is
not be a corporation member of a tax group within the meaning of
Article 223a of the CGI, unless that tax group benefits from the
provisions of Article 219 from the CGI;
- not have merged during the CVAE reference year;
- is
not be an enterprise which, employing no employees in France anddoes
not operate any establishment in France, however real property rental or
sale activity;
- not be a foreign company without a permanent establishment in France.
CFE exemptions, which can be permanent or temporary, also apply to CVAE :
Permanent exemption The following organizations and individuals are permanently exempt ...
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