Despite the desire of the new President of the Republic, Emmanuel Macron, to push back the implementation of the levy at source, two new decrees were published on 10 may in the Official Journal.
The levy at source will be implemented on January 1, 2018, as the Government wishes ? The measure, criticised by the professional organisations, in particular for the burden that it represents for companies, could be postponed. The may 5, Emmanuel Macron has announced its intention not to implement the scheduled date, during an interview on RTL. He explained that he wanted “tobe sure of the burden that this represents for the business leaders (…). It is also necessary to understand the impact that it will have for our fellow citizens psychologically. You will receive a payroll where, optically, your salary will be cut. (…) These are things that can be explained“.
- Tax at source : the State specifies, you react
A statement poorly accepted by Christian Eckert, who denounces the “Contempt” of the former minister. “On the form, it disregards the vote of the Parliament reached at the end of December 2016, which validated the device in its principle, its details and its timing“, wrote the Secretary of State in charge of the Budget and public Accounts on its blog. And on the merits, he considers that “the arguments put forward do not”.
The modalities of application of the levy to the source specified
- Taxes at the source : green light from the constitutional Council
- Taxes at the source : what about the interim ?
Although he had been elected since the President of the Republic, a new decree, and a decree was published on 10 may 2017 in the Official Journal. The decree specifies the information that is reported and received every month by the collector as well as the timing of transmission of these data. A text which will enter into force on January 1, 2018, unless the new head of State pushes the text as he mentioned.