France · Report · Rapport d'information
2024-528
Franchise en base de TVA : l'improvisation d'une réforme
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Summary
Le régime de la franchise en base de taxe sur la valeur ajoutée (TVA) vise à simplifier le fonctionnement des petites entreprises, indépendamment de leur forme juridique, en les exemptant du paiement de la taxe, dès lors qu'elles réalisent un chiffre d'affaires annuel inférieur à des seuils déterminés.
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- senat · rapport-2024-528