Fiscal

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Loi de finances pour 2024 : le régime de la franchise en base est aménagé à compter de 2025

Published on : 24/01/2024 24 January Jan 01 2024 13h43 13 43

A compter de 2025, les seuils de la franchise en base de TVA seront modifiés, le mécanisme de maintien de la franchise l'année suivant celle du dépassement sera supprimé et la franchise pourra s'appliquer dans les Etats membres où l'entreprise n'est pas éta...

Frais de développement : l’option comptable détermine le traitement fiscal

Published on : 17/01/2024 17 January Jan 01 2024 10h49 10 49

Dans un arrêt récent, le Conseil d’État a apporté des clarifications concernant le traitement fiscal des frais de développement. Il a notamment rappelé l’importance de la connexion entre comptabilité et fiscalité...

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