Module 18 min913 wordsFree — no account
Who owes the tax, and on what base
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 82 words · 1 min
Worked example
A ratio of eighty per cent
A body takes in 1 600 € outside the scope of value added tax, 600 € on a taxed transaction and 800 € on a transaction exempt without a right to deduct, that is 3 000 € in all. Its ratio is 2 400 € over 3 000 €, that is eighty per cent. On 1 000 € of taxable remuneration, the base of the levy comes to 800 €, and not to the whole payroll.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.