{"id":20009,"date":"2020-03-03T13:07:13","date_gmt":"2020-03-03T12:07:13","guid":{"rendered":"https:\/\/farewelltax.com\/cvae-refunds-for-2011-through-2014-you-still-have-time-to-file-a-claim-through-december-31-2018\/"},"modified":"2026-09-24T11:36:19","modified_gmt":"2026-09-24T09:36:19","slug":"cvae-refunds-for-2011-through-2014-you-still-have-time-to-file-a-claim-through-december-31-2018","status":"publish","type":"post","link":"https:\/\/farewelltax.com\/en\/cvae-refunds-for-2011-through-2014-you-still-have-time-to-file-a-claim-through-december-31-2018\/","title":{"rendered":"CVAE Refunds for 2011 through 2014\u2026 You still have time to file a claim through December 31, 2018!"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In a decision dated May 19, 2017, the Constitutional Council struck down the rules for determining the corporate value-added contribution (<strong>CVAE<\/strong>) rate within <strong>tax-integrated groups<\/strong> (<a href=\"http:\/\/www.conseil-constitutionnel.fr\/conseil-constitutionnel\/francais\/les-decisions\/acces-par-date\/decisions-depuis-1959\/2017\/2017-629-qpc\/decision-n-2017-629-qpc-du-19-mai-2017.149004.html\">Cons. const. May 19, 2017, No. 2017-629 QPC<\/a>).<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Previously<\/strong>, the revenue used to determine the <strong>CVAE rate<\/strong> owed by companies that were members of a tax-integrated group was calculated based <strong>on the combined revenue<\/strong> of all the entities.<\/p>\n\n<p class=\"wp-block-paragraph\">While obtaining refunds for the CVAE for 2015 and 2016 did not pose any difficulties, we believe it is also possible <strong>to obtain refunds<\/strong> for the CVAE paid for the years <strong>2011, 2012, 2013, and 2014<\/strong>, even in the absence of any tax assessment.<\/p>\n\n<p class=\"wp-block-paragraph\">In fact, we believe that this decision is likely to reopen the deadline for filing a claim. The Council of State is currently considering an advisory opinion. This opinion is expected to be issued on January 9, <strong>which is after the deadline for filing a claim, which expires on December 31, 2018.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">In order to effectively benefit from the effects of this future decision, it is essential to file a claim with the tax authorities seeking a refund of the CVAE for the years 2011 through 2014.  <strong>This claim must be filed no later than December 31, 2018.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">FareWell&#8217;s tax attorneys are available to assist you with this process.<br\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a decision dated May 19, 2017, the Constitutional Council struck down the rules governing the calculation of the corporate value-added contribution (CVAE) rate for tax-integrated groups.  <\/p>\n","protected":false},"author":1,"featured_media":17664,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[108],"tags":[],"class_list":["post-20009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-local-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CVAE Refunds for 2011 through 2014\u2026 You still have time to file a claim through December 31, 2018! 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