B. THE REMOVAL OF SECTOR-SPECIFIC OR GENERAL LIMITATIONS BELOW THE EUR 3,000 THRESHOLD
1. A presumption of permission to undertake a second activity for civil servants
As explained in the first part, civil servants who undertake an activity, even if very modest, on a collaborative platform are in principle required to seek written permission to undertake a secondary activity from their manager, limited in time 68 ( * ) .
Since this rule appears to be out of phase with the reality of current practices as regards trading on the Internet, the Working Group proposes to establish a presumption of managerial agreement for public services who undertake a sideline activity via an online platform , and who do not receive more than EUR 3,000 gross income per year from it. The situation of the large number of civil servants who use collaborative platforms would thus be regularised.
Above the EUR 3,000 gross annual income threshold, the obligation of permission from the manager would automatically apply.
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Proposal No. 3 Establish a presumption of supervisor's agreement for public servants who carry out a sideline activity via an online platform, and who do not earn more than EUR 3,000 per year from this activity |
2. Regularisation of movable property rentals between private individuals covered by the micro-BIC system
The f of 2 of Article 50-0 of the General Tax Code excludes from the benefit of the micro-BIC system rental operations of equipment or durable consumer goods 69 ( * ) , which amounts to prohibiting private individuals on rental sites like Drivy , Ouicar or Zilok from benefiting from this system. A contradiction therefore appears to exist between this provision and Article 18 of the Social Security Financing Act for 2017 , which expressly opens the possibility of automatic reporting for renters of movable property benefiting from a microsystem.
In practice, exclusion from the micro-BIC system is no longer applied and benefits from administrative tolerance. The Working Group therefore proposes that the legislation should include the possibility for rentals of movable property between individuals (cars, accessories, etc.), in particular via the Internet, to benefit from the micro-BIC (industrial and commercial profits) system.
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Proposal No. 4 Allow the rental of movable property between individuals (cars, accessories, etc.), in particular via the Internet, to be taxed under the micro-BIC regime (for industrial and commercial profits). This practice is already tolerated by doctrine and case-law. |
3. Removing outdated constraints created for physical car boot sales
As explained above, sales between private individuals on online market places or second-hand sales are subject to the provisions governing jumble sales and car boot sales, designed at a time when this type of trading was occasional and exclusively physical.
The Working Group therefore proposes to abolish these outdated provisions , provided these sales are made through a virtual marketplace informing its users of their tax obligations. Thus, among other things, the ban on taking part in more than two sales per year and the obligation to provide a sworn certificate, provided for by Article L. 3102 of the Commercial Code would be abolished. The platform would be released from the obligation highly theoretical it is true of keeping a register indicating the name, number of the identity card and the address of each participant.
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Proposal No. 5 Remove the formal constraints on second-hand sales between private individuals, in particular the maximum limit of two sales per year and the production of a sworn certificate, when these sales take place on a duly certified online platform. |
In addition, as explained above, a clarification of the distinction between second-hand sales and commercial sales by means of a tax instruction would be desirable, on the model of the tax instruction of 30 August 2016 relating to co-consumeractivities.
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Proposal No. 6 Publish a tax instruction to clarify and simplify the distinction between second-hand sales and commercial sales, on the model of the tax instruction of 30 August 2016 relating to co-consumption activities. |
* 68 Article 25 septies of Act No. 83-634 of 13 July 1983 concerning the rights and obligations of civil servants, as amended by Article 7 of Act No. 2016-483 of 20 April 2016 relating to the ethics, rights and obligations of civil servants.
* 69 Except when they are of a secondary and ancillary nature for an industrial and commercial undertaking : this rule does nothing to simplify things.