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If accounting audit of a company or a taxpayer engaged in a trade or business whose turnover is less than € 1,526,000 case of companies whose principal business is to sell merchandise, goods, supplies and food to take away or eat on site or provide housing, or to 460 000 € if other companies or any taxpayer engaged in a non-business whose turnover or the annual gross revenue is less than € 460 000, administration responds in a within sixty days after receiving the comments of the taxpayer following the proposed correction in the first paragraph of Article L. 57 . Failure to notify a response within that period constitutes acceptance of the observations of the taxpayer.

Response time mentioned in the first paragraph does not apply if serious irregularities denying probative value accounting.

[Provisions applicable to controls for which an audit opinion was issued after 1 January 2008]

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CGI L57 A 80 k 1: Benefits Transfer contract work

1. Any compensation paid during the termination of employment contract is a taxable remuneration, subject to the exemption provided to 22 of section 81 and the following provisions.

not constitute taxable compensation:

1 ° Benefits mentioned in Articles L. 1235-2, L. 1235-3 and L. 1235-11 L. 1235-13 Labour Code;

2 ° severance payments or voluntary redundancy payments as part of a plan to safeguard employment within the meaning of Articles L. 1233-32 and L. 1233-61 L. 1233-64 Labour Code;

3 the fraction of the severance payments outside the framework of a plan to safeguard employment within the meaning of Articles L. 1233-32 and L. 1233-61 L. 1233-64 Labour Code, which does not exceed
a. twice the amount of the total gross salary received by the employee During the calendar year preceding the termination of his employment contract, or 50% of the amount of compensation if the threshold is higher, within six times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of benefits;
b. the amount of severance pay under the collective branch, or inter-professional agreement or, failing that, by law

4 ° the fraction of benefits that retirement n does not exceed:
a. twice the amount of compensation Annual gross perceived by the employee during the calendar year preceding the termination of his employment contract, or 50% of the amount of compensation if the threshold is higher, within five times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of benefits;
b. the amount of the allowance for retirement under the collective branch, or inter-professional agreement or, failing that, by law.

5 ° The proportion of voluntary severance payments to employees as part of an agreement collective management of jobs and skills in accordance with Article L. 2242-17 Labour Code, not exceeding four times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of compensation.


2. Is also a taxable remuneration paid any compensation in connection with the termination of their functions, corporate officers, directors and persons referred to in Article 80 ter . However, in cases of forced separation of functions, including revocation, only the portion of compensation that exceeds amounts defined in 3 and 4 of 1 is taxable.