Question 13748 — taxes and duties

Summary

Ms. Agnès Firmin Le Bodo draws the attention of the Secretary of State, to the Minister of Action and Public Accounts, to the taxation applied to the legal reserves constituted by SCICs. Today in France there are 750 SCICs in which nearly 7,000 employees work, more than half of whom are associated employees. These companies have the particularity of having a multi-membership with at least employees or producers, beneficiaries (customers, users, suppliers) and third parties interested in the project (local authorities, volunteers, etc.). Their purpose is the production or supply of goods and services of collective interest, which are of social utility and have the particularity of reinvesting their surpluses in their economic and social project. Decisions operate on a democratic principle, each partner has one vote during general meetings, regardless of the amount of its capital. The Government also supports their expansion, as a mode of enterprise reconciling economic activity and the general interest, particularly in the areas of the fight against medical deserts (Order No. 2018-17 of January 12, 2018 relating to the conditions for the creation and operation of health centers), the development of citizen green energy (Enercoop), the revitalization of city centers (Operation Heart of Cities) or the transformation of the sports sector. Many associations are also transforming into SCICs to find a new balance of economic model and shared governance. Today, they must pay 57.5% of their results into legal and non-shareable reserves. In practice, SCICs pay almost all of their results into reserves, because for them it is a matter of thus build up the equity capital essential to their growth. However, if the amendment to article 11 of the finance bill for 2019 was adopted, these mandatory reserves would now be taxed, putting a sudden stop to the dynamics of SCICs, while the system represents a very limited tax cost of around 1.6 million euros. This project is all the more incomprehensible as maintaining deductibility has been carried by 45 amendments, including 25 in committee, signed by more than 400 deputies from all political groups in the Assembly. While the Government intends, through the PACTE law, to make companies more respectful of the collective interest, we must be consistent and not remove legitimate counterparts from companies already acting in this direction in the heart of the territories. She wants to know the Government's intentions on the taxation of SCICs.

Machine translation from French. The official text remains authoritative.

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