Rebate Agreement Francais


Posted by lapi | Posted in Uncategorized | Posted on 11-04-2021

In addition, the CEPC recommends that an amendment to the agreement clarify that the terms of payment for the rebate have been revised and to include the reasons that led the supplier to believe that this rebate could be fully or partially paid. Laurie Ades – 33 1 53 83 98 90 The CEPC therefore found that the supplier could grant this rebate on conditional terms. The authorization agrees with the tax reduction at the end of each fiscal year. If the tax reduction exceeds the corporate tax due for this year, the difference is paid by the French state. It is possible to reduce the rebate at a financial institution under certain conditions under the law. The tax reduction can be granted to projects that receive 250,000 eur or 50% of their global Budget for French Expenses and who, for live action work, have at least 5 days of filming in France. It can reach a maximum of 30 million euros per project. However, the ECPC found that under the principle of contractual freedom, “the supplier may, quite rightly, consider that, given the efforts or efforts or adverse market conditions that constitute exogenous elements, the supplier may grant all or part of the rebate,” even if the targets set have not been met. In its comments, the ECPC confirmed that the parties could freely agree on price reductions on the basis of the achievement of a turnover target “which must be clearly and in advance in the agreement” and that the achievement of this objective is an obligation to achieve[3] in French law. It should be remembered that art.

L. 442-6-II (a) prohibits agreements under which a producer, trader, industrialist or craftsman may “retroactively benefit from rebates, rebates or trade cooperation agreements.” In its opinion, the CEPC first recalled that year-end rebates or discounts based on the achievement of a volume purchase target are price reductions to which a buyer can claim, the achievement of the target set being the counterpart of the price reduction applied by the seller. This type of conditional price reduction does not fit within the scope of the species. L. 442-6-II (a) of the French code of trade, which relates to retroactive rebates or rebates. The tax reduction amounts to 30% (or 40% if VFX`s French expenses exceed 2 million euros) of the following upstream tax charges: the questions asked at the CEPC concerned the payment of an annual rebate (“YER”) provided for by an annual agreement between a supplier and a distributor and conditional on the achievement of a turnover target.

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