The CVAE is estimated by the last statement of results

Companies with the assessment on the added value of the (CVAE) companies of the year preceding the imposition is greater than 3 000 must pay no later than 15 June and 15 September two instalments, each equal to 50 of the CVAE. The CVAE is estimated by the last statement of results.

Unusually for 2010, the threshold of 3,000 does not apply. Companies must pay CVAE payments as they are liable to pay this tax. However, if the CVAE deposit is less than 500, they are exempted from paying.

Moreover, this year, companies have the ability, under their responsibility, to reduce the amount of their instalments, if they believe that the fact due CVAE is lower than that calculated from the value added in their latest statement of results.

In practice: the amount of the CVAE corresponds to a fraction of the value added produced by the company. The reduction of the payments is thus conceivable especially when this added value is likely to decline because of a decline in activity for example. It is also possible when the business knows that it can benefit from an exemption of CVAE (sector of agriculture, fisheries, painters, wise women, etc.).

Temporary reduction of the payments of CVAE granted grateful recipients of transitional relief of this

In addition, the companies who benefit from the transitional territorial economic assessment relief (this) can also benefit this year and until 2013, of a specific reduction of their instalments of CVAE.

Indeed, taxpayers who believe be beneficiaries of this allowance are allowed, under their responsibility, to reduce each of their due CVAE instalments in respect of the years 2010 to 2013 of 50 of the amount of transient expected allowance. But attention! Error estimate, the administration can claim penalties for delay in the company if it is wrong in addition 10.

Note: the transitional relief (or "losses shaving device") is granted on contentious request to the indebted for the this when the sum of the this and related taxes (tax costs of Chamber of commerce and industry "Hurt", tax costs of Chamber of trades and crafts "TCM", flat-rate tax on business networks "ifer") due to the title of the year 2010 is greater than 500 and 10 in the amount of business tax contributions)(TP) and hurt and TCM which have due to the title of 2010 if the business tax reform had not taken place.

The data of a company which the fiscal year coincides with the calendar year are the following (as a simplification, it is not state of the hurt and TCM and the company is not liable for the IFER):

-TP which would be due in 2010 if reform had not taken place: 5 000

-CFE expected 2010: 2 000

-CVAE expected 2010: 8 200

-CVAE calculated on data from 2009: 8 000

-Transitional relief expected for 2010: (2,000 8 200)-(5000 x 1.10) 4 700.

In the absence of provision in particular, each deposit of CVAE (instalments on June 15, 2010 and September 15, 2010) would be equal to: 8,000 x 50 4 000.

In view of the amount expected in the title of the transitional allowance, it is admitted that the company can reduce each of its payment of 50 of the amount of the transitional allowance CVAE, either: 4,700 x 50 2 350.

Each CVAE payment owed by the company can be equal to: 4,000 2 350 1 650.

If the CFE and the CVAE finally due to the title of 2010 amounted respectively to 1 900 and 8 500, transitional relief that can benefit the company is to:

(1,900 8 500)-(5000 x 1.10) 4 900.

Each CVAE payment owed by the company should, therefore, be equal to:

4 250-(50 4,900 x) 1 800, the deposit of 1650 paid being included in the margin of error (1,800 x 90 1 620), no penalty will be due.

Tax statement 6 E-3-10, June 8, 2010 BOI