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    Impresion Digital Rigidos

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    HOT TOPICS FRANCIA: intensificación de las actividades de inspección a empresas...

    ~~En 2017, los servicios fiscales franceses han aumentado sus controles a empresas españolas con actividad en Francia, con el objetivo de revisar si estamos ante la existencia de establecimientos permanentes, gravables en Francia. En concreto, entre otras situaciones se observan actuaciones a sociedades que realizan obras de construcción (más de 12 meses – art 5.3. del Tratado franco-español) e operaciones de comercio en línea.

    Para identificar las actividades a controlar, la Administración Tributaria francesa se basa en la información que le facilitan otras administraciones (inspección del trabajo, Seguridad Social, …), en expedientes habitualmente de infracción en materia de legislación social. La administración fiscal francesa posteriormente inicia investigaciones fiscales para recabar las informaciones necesarias para demostrar la existencia de un establecimiento estable (L 16B del libro de impuestos procedimientos).

    En la práctica, la administración tributaria francesa o concluye que estamos ante un establecimiento permanente (IS/IVA) no declarado, a su vez, tiende a regularizar la situación de las empresas españolas de forma muy grave, por considerar que estamos ante una actividad oculta, incluso si los ingresos de esta actividad fueron también declarados y gravados en España, hecho que nos parece cuestionable (especialmente cuando la empresa es una empresa residente en la UE). ¡Esta calificación de la actividad oculta es especialmente desfavorable ya que permite a los servicios tributarios un incremento de su capacidad de regularización, que alcanza a  10 años de actividad (3 años para los procedimientos de derecho común), para determinar en términos globales el resultado imponible (falta de un procedimiento contradictorio) y aplicar un incremento del 80% de los derechos debidos!

    Se trata de una postura muy agresiva de la Administración tributaria francesa que puede ser impugnada.

    Nuestro equipo de abogados fiscalistas franceses, domiciliados en Barcelona y París, le puede asistir durante todo el proceso de verificación y ajustes que puedan necesitar en Francia. Igualmente, le recomendamos que revise previamente su situación para analizar qué actuaciones de protección puede realizar para minimizar las consecuencias de un posible control por las autoridades fiscales francesas.

    Para cualquier información, puede contactar con François Nouvion, Abogado Asociado a AGM Abogados en Barcelona.

    François Nouvion
    Abogado Asociado
    AGM Abogados – Barcelona
    http://www.agmabogados.com/es/francois-nouvion/

    http://www.agmabogados.com/es/hot-topics-francia-intensificacion-las-act...

    Ruptura del contrato de agencia en Francia ¿Cuáles pueden ser las consecuencias?

    ~~En un artículo anterior veíamos la diferencia entre agente comercial y representante comercial en Francia. Explicábamos como, desde la perspectiva del empleador, la elección de una u otra figura dependía de las necesidades particulares de cada empresa. En esta ocasión tratamos la ruptura del contrato de agencia, ya que tener en cuenta sus consecuencias también puede ser importante a la hora de elegir una u otra figura.

    La ruptura del contrato de agencia otorga al agente el derecho a obtener una indemnización[1]. Dicha indemnización tiene por objeto compensar el perjuicio causado al agente a causa de la ruptura de la relación contractual, por ello, generalmente se calcula teniendo en cuenta la suma de las comisiones percibidas por el agente en los dos años anteriores a la ruptura. Las partes no pueden, bajo ningún concepto, convenir un importe inferior, ya que se trata de una regla de orden publico.

    No obstante, esta regla presenta excepciones. El agente pierde el derecho a percibir la indemnización en tres hipótesis[2]: en caso de falta grave del agente, en caso de ruptura por iniciativa del agente y, finalmente, en caso de cesión del derecho por el agente a un tercero.

    En base a este precepto, si es el agente quien toma la iniciativa de rescindir el contrato, éste pierde el derecho a ser indemnizado. Sin embargo, lo conserva cuando su decisión está motivada por problemas de salud o circunstancias imputables al mandante.

    La violación del mandante de alguna de sus obligaciones esenciales permite al agente rescindir el contrato unilateralmente, sin que ello tenga consecuencias perjudiciales respecto a la indemnización. Esto ocurre, por ejemplo, cuando el mandante no pone a disposición del agente los medios necesarios para la ejecución del contrato o cuando el mandante no paga al agente las comisiones debidas. La modificación unilateral del contrato de agencia también puede justificar la ruptura por parte del agente.

    Del mismo modo, a contrario sensu, la inobservancia por parte del agente de sus obligaciones contractuales permite al mandante romper la relación contractual sin lugar a indemnización. El agente esta sometido únicamente a una obligación de medios, y no de resultado, por lo que el mandante deberá probar que el agente no ha puesto en marcha todos los medios necesarios para ejecutar su misión, lo que no es tarea fácil. La apreciación del carácter grave de la falta la llevan a cabo los jueces de fondo, que han retenido ésta calificación principalmente en dos casos: cuando el agente desatiende su actividad de manera constante o cuando el agente infringe su obligación de no competencia vendiendo productos de empresas de la competencia.

    [1] L134-12 Code de commerce
    [2] L134-13 Code de commerce

    French Desk
     AGM Abogados – París

    http://www.agmabogados.com/es/ruptura-del-contrato-de-agencia-en-francia...
     

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  • Many small entrepreneurs hire consultants to get this done market research, however, you can actually do this on your personal for free. A physician's job ranks among the top healthcare jobs due to the status in the job and the high pay. Even cross medication interference and allergy checking services are believed a courtesy through the medical industry as no pharmacy states be a complete expert on your own medical conditions.

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