Right to be wrong: the ten key measures expected to change the life of the company

The bill "for a State at the service of a trusted company" has been adopted by the Council of ministers. It reserve.

"Our goal is to not only simplify, but to change the administrative software, to complete the logic control and sanction (...) by a culture of trust and council", has once again explained Édouard Philippe at the conclusion of the Council of ministers, the draft law "right to error". The text, adopted on 27 November, will be reviewed by the members by the spring of 2018.

More than measures a staggering, it is a change of philosophy that is instilled. The burden of proof is reversed: it is up to the administration to prove that the company has shown bad faith and should be sanctioned as soon as the first failure.

The right error introduced will be exceptions, particularly in cases of fraud or repeated, or misconduct is detrimental to the public health, safety of persons or property. Remains to be seen how the administration will sort the scammers and other. In the meantime, here are the key points of the text.

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1. The possibility to request support in the upstream

The reform aims to develop the ability for the company to ask the administration a preflight check of his situation ("right of control"), to verify that it is in the nails in relation to the legislation. The response is then enforceable in the event of a tax audit, as may be a rescript.

2. A rescript extended and simplified

The rescript used today in tax matters will be extended to other levels of government, including Customs. It is a tool to ask specific questions to the administration and use of his answers in the future.

An experiment will be conducted: the contractor will be able to pre-write it-even the response of the administration, transmit to him. At the end of three months, the silence of the latter will be worth agreement.

3. Controls limited in time

Be controlled over nine months over three years should soon be a thing impossible for companies with less than 250 employees annual turnover not exceeding 50 million euros. Before entering into force everywhere, this measure should be experienced in the regions of Hauts-de-France and Auvergne-Rhone-Alpes.

4. The mediation to the Urssaf generalized

The bill right to the error generalizes in the presence of mediators, that the company may enter in the event of a conflict with the Urssaf. Only the caisse francilienne had such a person, until now.

THE BEGINNINGS >> of The fraudsters in good faith soon saved by the Urssaf?

5. No monetary penalty heavy from the outset

An employer committing certain offences (relating to the modulation of working time, or to the rules of hygiene and safety), will not be sanctioned immediately by a fine. The labour inspector finding the infringement may issue in the first place-a warning to the company judged to be of good faith. A more severe penalty shall be applied in case of recidivism.

However, some infractions will be punished severely from the outset. For example, a forgetting of the declaration prior to hiring, of a nature to prevent the employee to take advantage of social security coverage "and" covered work hidden is a big negligence that can only be made in good faith," says the government.

6. A limitation of default interest

In the case of good faith, the error of the company highlighted during a tax audit will result in late-payment interest reduced by 30%. If, out of any fiscal control, the company realizes an error and corrects itself, they will be reduced by 50%.

7. The reduction of administrative formalities

The authorities should do more to communicate between themselves, based on digital interfaces. Companies will no longer need to repeatedly provide the same supporting documents. What promised already in the "tell us once" - era Holland or the cabinet secure digital era Sarkozy.

8. Opening hours of the consular networks extended

The centres for business formalities (CFE) of the chambers of commerce and industry and chambers of trades should, in a few regions for now (including the New-Aquitaine), be open to users up to 20 hours, once a week.

9. Of the accounting obligations for SMALL and micro businesses lighter

The bill provides for the abolition of the management report that should fill in the TPE and SMES every year.

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10. Of the poles of economic action implemented

These centres will be established in each region and customs will provide assistance regulationarea and of the council to the export.