“We build a relationship of trust at the heart of exchanges with companies and as close as possible to the territories. This new position of support on tax issues should allow companies to grow more serenely.”

Sophie Neel, expert in the tax support service of the DGFIP of the Pyrénées-Atlantiques.

In what cases can a company turn to you?

“Our goal is to provide insight for legally secure the decisions of the leaders, to make them save time and thus enable them to remain focused on the development of their business. Our service is intended for companies with less than 250 employees, with an annual turnover of less than 50 million euros or a balance sheet total not exceeding 43 million euros.

We intervene mainly in the following cases:

• when a company is experiencing strong growth : new questions arise with associated tax risks; levers are also available to those who innovate through the status of young innovative company (JEI) or the research tax credit (CIR);
• when a company questions its tax obligations : what VAT should be charged to its activity, the tax breaks available when setting up in certain geographical areas (ZFRR, ZFU), the uncertainties linked to the basis of assessment for business tax, in particular as to what one is entitled to expend (customer gifts, travel, etc.) or, in the context of patronage, the necessary valuation of a donation in kind to an association;
• when a company performs an exceptional operation : restructuring, international operations, sale or valuation of shares;
• where the company's activity requires a new interpretation of the tax rules “Cryptocurrencies and NFTs (unique digital tokens representing a digital or physical asset) are for example new objects that we apprehend thanks to a tax expertise dedicated to these new issues.”

How does the support work in practice?

“We call the leader back to a personalized, free and confidential telephone interview, i.e. subject to professional secrecy. It's just a matter of being up to date with your tax obligations. The exchange is based on mutual trust.

We are often asked other tax questions during this exchange and we take the time to review the issues. Depending on the situation, support can be provided on an ad hoc basis or over the long term. It materializes:

• or by a response to a request for information in popularizing the applicable regulations, which is complex and moving;
• or by the issue ofa prescription which, for its part, will provide legal certainty, that is to say, a written confirmation which will set the position of the tax administration on the issue raised by the company, which will be able to rely on it afterwards.

Some in-depth research are sometimes necessary, as well as complementarity of expertise. On international operations, we work hand in hand with Customs to provide the company with the most comprehensive response possible.”

Do you have an example of an accompanied company?

“Yes, I’m thinking of a computer software business that asked me how they should charge VAT with his first spanish client. Together we have covered the key elements:

• Was his client another company or an end consumer?
• Did the sale involve a good or a service?
• Was the sale made within the European Union or outside it?

From these elements, I was able to unfold the texts and give them a reliable answer.

Recently, I also accompanied a merchant of goods on the issue of reduced VAT rate. The business buys dilapidated houses and renovates them into apartments. It wondered whether it could apply the reduced VAT rate existing in the renovation. The study of the file showed that the scale of the work and the increase in the living space, beyond a certain threshold, no longer allow the benefit of the reduced rate. Our exchange made it possible to enlighten in a pragmatic way on the conditions to be met for applying the reduced rate.’

To exchange with an advisor

Public Service Advisers-Companies

The public service accompanying companies