Payroll & Labour·Légifrance·3 weeks ago
Florists and pet-services branch clarifies entry-level grades: coefficient 120 after 6 months at 110, 130 after 6 months at 120, plus new animal-care qualifications in the grid.
Industry: Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores · Other personal service activities n.e.c.
Public Sector & Economy·Légifrance·3 weeks ago
BTP firms using non-road diesel can claim 20 centimes a litre, up to €4,000 a month, for September and October 2026 — file on impots.gouv.fr by 31 October and 30 November.
Industry: Construction
Payroll & Labour·Légifrance·3 weeks ago
Avenant 71 renews the branch's extra training levy for 2027–2028: 0.3% of payroll for 20+ staff, 0.1% below, payable to AKTO by 28 February each year.
Industry: Education
Payroll & Labour·Légifrance·3 weeks ago
Fuelling at aircraft stands and petroleum storage run directly by refiners or distributors now fall under the petroleum agreement, even for non-members of Ufip énergies et mobilités.
Industry: Manufacture of refined petroleum products · Wholesale of solid, liquid and gaseous fuels and related products
Tax·Service Public·4 weeks ago
Service-public clarifies: while a succession is unsettled, the taxe foncière is due every year even if the notice still names the deceased; the death-year tax is owed in full.
Payroll & Labour·BOSS - Bulletin Officiel de la Sécurité Sociale·4 weeks ago
Boss reverses course: employer-paid health, prévoyance and retraite supplémentaire shares now count in the montant net social; only employee shares are deducted.
Industry: Across industries
Legal & Corporate·Légifrance·4 weeks ago
The Conseil d'État upheld a €1m DGCCRF fine for 2018 late payments: French payment periods are EU-compatible, the invoice-issue date is the lawful yardstick, and supplier delays are no defence.
Industry: Across industries
Tax·Légifrance·4 weeks ago
SCI subscription proceeds for overseas housing must be actually invested within 18 months; signing a delegated project-management contract in time does not satisfy the condition.
Accounting & Reporting·Sidoni·4 weeks ago
CNCC (EC 2026-13): no PREC at 31 December for tacitly renewed health contracts effective 1 January; book any proven shortfall as Autres provisions techniques.
Industry: Non-life insurance
Tax·Légifrance·4 weeks ago
Land sold as building land is not by itself excluded from the principal-residence exemption: its functional link to the home controls, the Conseil d'Etat holds.
Accounting & Reporting·Sidoni·4 weeks ago
CNCC (EC 2026-14): a 2025 TUP merger loss is computed only after correcting the absorbed company's unallocated 2012 mali technique at the TUP date.
Industry: Activities of holding companies
Payroll & Labour·Légifrance·4 weeks ago
Mahorais clothing-retail employers are carved out of the branch's collective prévoyance and health-costs schemes until 31 December 2031 at the latest, pending extension.
Industry: Retail sale of clothing in specialised stores
Tax·Légifrance·4 weeks ago
Home hosting of protected adults that does not compete with hotels cannot take the 5.5% VAT rate of article 279-a CGI, the Conseil d'Etat holds, quashing the Nantes discharge.
Industry: Residential care activities
Payroll & Labour·Service Public·4 weeks ago
The EPP guidance page adds the congé supplémentaire de naissance to the interruptions whose return obliges the employer to offer a career interview — where no EPP occurred in the previous twelve months.
Industry: Across industries
Tax·Légifrance·4 weeks ago
The 28 September 2026 order amends the annex of the 30 December 2019 order setting the national list of bodies entitled to receive the apprenticeship-tax balance.
Industry: Across industries
Tax·Service Public·4 weeks ago
The ANTS online quitus fiscal track now covers departments 06, 44, 57, 59, 62, 67, 69 and 75 — adding Alpes-Maritimes, Loire-Atlantique, Rhône and Paris to the previous four.
Payroll & Labour·Légifrance·4 weeks ago
The labour code's disabled-access building rules (R4214-26 to R4214-28, R4217-2) are repealed from 1 April 2026 and recreated as construction-code duties (R162-14/R162-15) — kept only for new parts of existing buildings.
Industry: Across industries
Tax·Service Public·4 weeks ago
From the 2027 assessments, one vacancy tax (CGI art. 1406 bis) replaces the TLV and THLV — automatic in tight zones from one year vacant, optional elsewhere from two years.
Industry: Real estate activities
Payroll & Labour·Légifrance·4 weeks ago
Avenant n° 111 replaces article 1.21.d.1 of the CCNSA with a four-year entretien de parcours professionnel, plus age-55, mid-career and pre-60 interviews — effective the day after its extension order is published.
Industry: Wholesale and retail trade and repair of motor vehicles and motorcycles
Tax·impots.gouv.fr·4 weeks ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Industry: Across industries