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Form of tax return
The presentation and the number of information required varies, depending on whether the company is subject to income tax (family businesses) or IT and depending on the size depending on the size of the turnover (a simplified tax system is intended for businesses whose turnover excluding tax of less than € 230K for service activities and € 763K for goods trading activities for others, we speak of "the normal tax rules"). depending on the tax regime applicable to the company, given the nature of its activity and / or its legal form.
Apart from these specifics related to the tax system, the tax package always includes the following elements:
Financial statements: that is to say, the balance sheet (assets situation of the company at the end of the financial year and the account book and taxable income of the company (which helps to understand how the -C made profits or, in contrast, recorded a loss at the end of a year). The tax result differs from the accounting result as soon as certain charges, admitted accounting law, however, are not accepted by the tax authorities .
Appendix: Appendix Tables are intended for the presentation of more detailed data, which come explain the balance sheet and income statement as well as significant information about the assessment methods used in the finalization of the accounting period . Appendix particular enlightens the public on fixed assets, depreciation and provisions, receivables and payables, the identity of shareholders and the importance of the commitment of these, the company's investments in subsidiaries, etc.
