Question 13753 — taxes and duties

Summary

Mr. Dominique Potier questions the Minister of the Economy and Finance on the removal of the tax advantage for SCICs (cooperative societies of collective interest). The finance bill for 2019 puts a stop, via its article 11 paragraph 8, to the development of cooperative societies of collective interest (SCIC) by requesting the elimination of their tax advantage, thus endangering companies which, for 17 years, have contributed to the creation of jobs, solidarity, economic value and social value. This decision is in total opposition to the PACTE bill which seeks to modify the civil code to put the collective interest and social and environmental issues at the heart of companies' purpose. Under the pretext of fighting against tax loopholes, the PLF 2019 therefore plans to eliminate the tax advantage granted to cooperative companies of collective interest. As their name indicates, these companies nevertheless serve a general interest: they are companies that create economic activity, wealth and employment while seeking a positive impact on their environment, territories and social ties. They are non-profit, which means that they reinvest all their surpluses in their economic and social project. Social entrepreneurship is a path to the future to enable companies to create economic value and employment while benefiting the territories, solidarity and the most vulnerable citizens. Thus, he asks it not to eliminate the legitimate counterparts of the participation of cooperative societies of collective interest in public action and solidarity.

Machine translation from French. The official text remains authoritative.

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