Question 21560 — overseas

Summary

Mr. Serge Letchimy draws the attention of the Minister of Action and Public Accounts to the persistent difficulties regarding the obligation to submit accounts to the registry of the commercial court, imposed on overseas operators leasing equipment eligible for tax assistance referred to in articles 199 undecies B and 127 undecies of the general tax code. Indeed, the deadline conditions imposed by the legislation (30 days from the date of approval of the accounts at the general meeting) seem difficult to maintain due to the workload of accountants during reporting periods or even delays from commercial court registries. These delays result in an increase in the number of adjustment notifications to investors. They also result in the refusal of reimbursement of the tax credit to operators or the loss of retrocession of the tax advantage which they could have benefited from. This situation seems particularly penalizing in a difficult economic context and in practice renders tax support schemes for overseas economies ineffective due to the frequent refusal of the operators concerned to benefit from these support schemes. Also, he asks what measures are planned to take this problem into account.

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