Headlines \u2013 Subjects<\/b> of <\/b>rese<\/b>ar<\/b>ch and d<\/b>evel<\/b>opme<\/b>nt<\/b> works<\/b><\/span><\/p>\n

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\u2013 September 2024 \u2013<\/span> Given the scale of the institutional and economic crisis in France highlighted by the results of successive electoral consultations and a dissolution of the National Assembly in June, I have decided after years of sabbatical situation, at almost 75 years old, to return to service in order to propose an economic and political solution that no one will be able to contest.<\/p>\n
I give you a summary accessible to all<\/a> (sorry only in French for the moment) that I communicated directly to those responsible for the 2025 budget in Parliament and to the main French trade union organizations.<\/p>\n<\/div>\n<\/div>\n
\u2013 Between July 2021 and November 2022 \u2013<\/span> Jean-Fran\u00e7ois Clocheau<\/a> was on \u00ab\u00a0sabbatical\u00a0\u00bb.<\/span><\/span> Following events on taxation of the utmost importance as the objectives of the United Nations in the context of obtaining a consensual global tax system<\/a>.<\/span><\/span> I try to participate in this project by presenting the DAGTVA Global Tax System<\/strong><\/a> worked out since 2020. Today, no one in the world has disputed this proposal.<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n
\u2013 9\/10 july 2021 \u2013<\/span> After the prior signature of 130 countries, a first serie of measures were adopted at the G20 in Venice, the most significant of them is to raise the level of taxation of multinational\u2019s profits to 15%. This is an historic agreement supported by the OECD which should see its application in 2023, with the confirmation that the DAGTVA proposal can improve this OECD agreement<\/a>.<\/span><\/span>
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\u2013 7 april 2021 \u2013 <\/span><\/span>With the new team J. Biden \/ J. Yellen, the \u00ab\u00a0Made in America Tax Plan\u00a0\u00bb was unveiled by the US Treasury on 7 April 2021 and these decisions improve and comfort the DAGTVA proposal about a global tax system which is describe in the study<\/a>.<\/p>\n
\u2013 15 february 2021 \u2013<\/span> Jean-Fran\u00e7ois Clocheau<\/a> is auditioned in the study about the VAT in the Digital Age, by the European Commission.<\/p>\n
\u2013 13 novembre 2020 \u2013<\/span> Dans le cadre du Projet de Loi de Finances 2021, l\u2019Assembl\u00e9e Nationale apr\u00e8s l\u2019article 46 adopte l\u2019amendement N\u00b0: II-3211<\/a> qui instaure dans son article 1 la g\u00e9n\u00e9ralisation du recours \u00e0 la facturation \u00e9lectronique en France \u00e0 partir de 2023 tel que cela a \u00e9t\u00e9 d\u00e9crit dans le brevet DAGTVA<\/a> publi\u00e9 par l\u2019INPI le 15 novembre 2013 dans le BOPI n\u00b0: 46 ref n\u00b0 2990544<\/strong><\/a>.
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\u2013 27 octobre 2020 \u2013<\/span> I am proud to announce that DAGTVA is nominated for the second time, after 2019, at the final shortlist in the \u2018Digital transformation award category in the 2020 Accountancy Age Resilience awards<\/em>\u2018 at the London British Accountancy Awards 2020<\/a>\u00a0 @AccountancyAge,<\/a>\u00a0 #BAAwards20<\/a><\/b>! Due the Covid-19 crisis the Awards ceremony 2020 is postponed until september 2021.<\/p>\n
\u2013 05 octobre 2020 \u2013<\/span> After a communication, the proposal DAGTVA about a global tax model<\/a>, this proposal is now in study at the EUROPEAN COMMISSION DIRECTORATE-GENERAL \u2013 TAXATION AND CUSTOMS UNION \u2013 Indirect Taxation and Tax administration \u2013 Value added tax.<\/p>\n
\u2013 24 ao\u00fbt 2020 \u2013 <\/span>Apr\u00e8s plus d’un an de recherche, publication de la W.S.T<\/strong>.<\/span> (W<\/span>orld S<\/span>ingle T<\/span>axation<\/span><\/em><\/strong>), une \u00e9tude sur la recherche d\u2019un mod\u00e8le de taxation<\/a> pouvant \u00eatre mutualis\u00e9e au niveau international dans le cadre du Pilier 1 & 2 de l\u2019OCDE.<\/p>\n
\u2013 24 ao\u00fbt 2020 \u2013<\/span> After more than a year of research, publication of the W.S.T.<\/strong><\/span><\/span> (W<\/span>orld S<\/span>ingle T<\/span>axation<\/em><\/strong><\/span>), a study on the search for a tax model<\/a> that can be pooled at the international level under Pillar 1 & 2 of the OECD.
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\u2013\u00a0 D\u00e9clarations et contr\u00f4les des factures en Pologne \u2013<\/span>\u00a0 Le minist\u00e8re polonais des Finances esp\u00e8re introduire un r\u00e9gime de d\u00e9claration des factures \u00e9lectroniques de TVA en direct en 2021. Il s’inspirera du mod\u00e8le italien SdI.<\/span> Cette disposition montr\u00e9e avec ce diaporama du syst\u00e8me d\u00e9claratif cr\u00e9\u00e9 en 2012<\/a>, vient d’\u00eatre adopt\u00e9e par la Pologne pour 2021 apr\u00e8s une application en Inde et G.C.C. de mani\u00e8re internationale.<\/span><\/span><\/p>\n
Cela pourrait obliger les entreprises \u00e0 produire d’abord des projets de factures de vente \u00e0 soumettre en direct aux autorit\u00e9s fiscales pour v\u00e9rification et approbation.<\/span> Ce n’est qu’alors que les factures seront \u00e9mises au client pour r\u00e8glement.<\/span> Cela permettrait \u00e0 l’administration fiscale nationale polonaise de v\u00e9rifier et de rapprocher num\u00e9riquement toutes les factures de vente et d’achat correspondantes.<\/span> Un projet pilote de factures \u00e9lectroniques B2G est d\u00e9j\u00e0 en cours. Un bref r\u00e9sum\u00e9 traduit de <\/span>l’article original de Richard Asquith le 16 janvier sur Avalara.<\/a><\/span><\/span><\/p>\n
\u2013\u00a0La taxation comme nouvelle gouvernance\u00a0 mondiale ?<\/span> \u2013 \u00c9tude portant sur l\u2019utilisation des taxes de vente comme outils de r\u00e9gulation internationale des conflits \u2013 O\u00f9 comment l\u2019Organisation des Nations Unies pourrait utiliser ces taxes comme facteur de r\u00e9gulation en faveur de la Paix<\/a>.(In English<\/a>)<\/p>\n
\u2013 D\u00e9claration num\u00e9rique des factures \u2013<\/span> Le gouvernement fran\u00e7ais dans projet de loi de finances 2020 annonce art. 56 : premi\u00e8re \u00e9tape d\u2019une obligation g\u00e9n\u00e9rale de facturation \u00e9lectronique dans les relations B2B ? Retrouvez tous les d\u00e9tails de cette mesure dans l’article de Laurent Poigt et Zuzana Jandova de PwC France<\/a>, dispositions d\u00e9claratives des factures d\u00e9crites dans DAGTVA en 2012.<\/p>\n
\u2013 La taxation indirecte du futur \u2013 World <\/span>\u2013 July 2019 \u2013<\/span> Un March\u00e9 Unique Mondial<\/strong> est en vue !<\/a><\/p>\n
\u2013 The future of indirect taxation \u2013 World <\/span>\u2013 July 2019 \u2013<\/span> The World Single Market<\/strong> is on the way!<\/a><\/p>\n
\u2013 Breaking News<\/span> \u2013 France <\/span>\u2013 26 June 2019<\/span> \u2013 I am proud to announce that DAGTVA is nominated at the final shortlist for the Innovation & Transformation of the Year \u2013 Accountants in Industry at the British Accountancy Awards 2019<\/a>! @<\/s>AccountancyAge<\/b><\/a> #<\/s>BAAwards19<\/b><\/a><\/p>\n
~~\u2013 Universit\u00e9 de Toulouse 1 Capitole \u2013 <\/span>France <\/span>\u2013 Mai 2019 \u2013<\/span>~~ Damien Falco<\/a> \u2013 Prix de th\u00e8se Dalloz 2018<\/strong><\/span> et Prix de th\u00e8se de la Cour des Comptes 2019<\/strong><\/span> pour son M\u00e9moire de th\u00e8se \u00ab\u00a0La fraude \u00e0 la TVA\u00a0\u00bb<\/a> dans laquelle DAGTVA est analys\u00e9 par Damien Falco sur plus de 26 pages dans de multiples configurations li\u00e9es au paiement scind\u00e9.<\/p>\n
\u2013 University of Toulouse 1 Capitole<\/span> \u2013 <\/span>France <\/span>\u2013 May 2019 \u2013<\/span> Damien Falco<\/a> \u2013 Dalloz Dissertation Prize 2018<\/strong><\/span> and price thesis Court of Auditors\u2019 Award 2019<\/strong><\/span> for his thesis dissertation \u00ab\u00a0VAT fraud\u00a0\u00bb<\/a> in which DAGTVA is analyzed by Damien Falco on more than 26 pages in multiple configurations related to the split payment.<\/span><\/span><\/p>\n
~~~~France<\/span> \u2013 7 mars 2019 \u2013 Taxe GAFA et Gilets Jaunes<\/a>. \u2013<\/p>\n~~~~
~~~~United Kingdom<\/span> \u2013 7 February 2019 \u2013 Brexit Borders only on invoices<\/a>. \u2013<\/p>\n~~~~
~~~~United Kingdom<\/span> \u2013 26 January 2019 \u2013 Brexit UK May be win<\/a>. \u2013<\/p>\n~~~~
~~~~United Kingdom<\/span> \u2013 17 January 2019 \u2013 Brexit solution after the Parliament decision to refuse the \u00ab\u00a0Deal\u00a0\u00bb<\/a>. \u2013<\/p>\n~~~~
~~~~France<\/span> \u2013 4-5-9-10 D\u00e9cembre 2018 \u2013 Gilets Jaunes & TVA<\/a> \u2013<\/p>\n~~~~
Brazil<\/span> \u2013 November 2018 \u2013 Brazil wants to adopt the new India tax system based on the DAGTVA declarative system (see below about the achieving of used digital statements in the world).<\/span><\/span><\/p>\n
United Kingdom and Spain<\/span> \u2013 November 2018 \u2013 After the draft Brexit deal<\/a> (14 & 19\u00a0 November) \u2013 Why the actual European Single Market is \u00ab\u00a0dead\u00a0\u00bb for the second time with Gibraltar, a peddle in the European shoe.<\/span><\/span><\/p>\n
United Kingdom<\/span> \u2013 October 2018 \u2013 The birth of<\/span><\/span> the World Single Market<\/strong> \u2013 Brexit and the future of VAT<\/a> (4 October) \u2013 Deal or no Deal with the EU, how the UK will force the EU to change the paradigm of the actual European Single Market and take the leadership of the world indirect taxation, arguments for an agreement in the Brexit\u2019 negotiations in the context where the actual European Single Market is probably already \u00ab\u00a0dead\u00a0\u00bb\u00a0<\/a>(14 October) and The birth of<\/span> the World Single Market<\/strong>.<\/span><\/span><\/p>\n
BREXIT special case<\/span> : the new 2018 version of the more efficient indirect tax system DAGTVA\u00ae is now ready for a first overview of an B2B VAT cross-border<\/a> and an B\u00b2B VAT domestic<\/a> transactions. The difference with the former version, the foreign banking system is not involved in the DAGTVA\u00ae process.\u00a0All VAT taxes processes are concentrated in the buyer\u2019s country (UK). If the duty-free imports are applied by the buyer\u2019s country (UK), the indirect taxation system is completely neutral as we see it on the European Single Market and may be included inside the EFTA with an EEA agreement. It is possible to apply this solution for the Brexit<\/a> with \u201c Making Tax Digital<\/a>\u201d (MTD) and the split banking payment<\/a> and take in consideration the border problem of Ireland<\/a>. United Kingdom would be in the same tax and border situation after the Brexit than today and nothing change with the European Union. A situation by default with a trading system that would come close to the Norwegian model, position on the both inside and outside the European Union. It is also impossible for the European Union to deny to the United Kingdom what has been granted to Italy in terms of electronic invoicing and split payment, even if this split payment is different from DAGTVA.<\/span>
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~~~~This is exactly what is shown with DAGTVA\u00ae and found in the wishes of the Government published in the Prime Minister\u2019s document of 7 July 2018<\/a>.<\/span><\/span><\/p>\n~~~~
Airbus and other companies which would stay in the UK as today in their special status<\/span><\/span>. With DAGTVA\u00ae the Ireland \/ United Kingdom border is useless and preserves the integrity of the United Kingdom with Scotland that could leave if an EFTA is not found. Don\u2019t be afraid, \u00ab\u00a0agreement or not agreement\u00a0\u00bb on Brexit, with DAGTVA\u00ae the result would be the same, it is the free market and prefigure the future World Single Market<\/strong>, everything is saved. Also, fraud would be impossible!<\/span><\/span><\/p>\n
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United Kingdom<\/span> with the HMRC is launching \u201cMaking Tax Digital<\/a>\u201d (MTD) in April 2019 and I am proud, at the beginning of 2018 to announce that the GCC \u2013 Gulf Cooperation Council and United Arab Emirates \u2013 have set up with \u00ab\u00a0ESS\u00a0\u00bb and India with \u00ab\u00a0E-WAY\u00a0\u00bb, the two first international interstate taxation systems for electronic billing in the framework of VAT, describe in the DAGTVA\u00ae declarative system in 2012<\/a>. \u201c Making Tax Digital<\/a>\u201d (MTD) in April 2019 will be the third international interstate taxation system.<\/p>\n
The European Union<\/span> by the Council also comes in December to set the new guidelines, that are not as far in terms, for digital tax reporting. Many EU members as: Spain since July 2017, Hungary in next July, United Kingdom with the HMRC is launching the \u201c Making Tax Digital<\/a>\u201d (MTD) in April 2019, Italy, Greece, etc.., and now around the world, (study by PwC Michaela Merz<\/a>: \u00ab\u00a0How the World of VAT\/GST will look in five years from now\u00a0\u00bb presented at the IVA conference in Stockholm 10\/2018) are setting up electronic billing systems close to and described by DAGTVA\u00ae in 2012<\/a>, but only the control by match between seller and buyer invoices exist with DAGTVA\u00ae in \u00ab\u00a0ESS\u00a0\u00bb and \u00ab\u00a0E-WAY\u00a0\u00bb, even if in India this matching option is temporary suspended following some congestion problems due the centralisation\u2019s flow inside the tax returns database. It is a defect of youth that may be corrected when all local tax authorities will receive these tax returns directly.<\/p>\n
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It is fantastic to obtain these results only six years after the creation of DAGTVA\u00ae and I consider, by these applications, the objectives of the first part of DAGTVA\u00ae, the declarative system<\/a>, achieved. These results now concern the majority of the world\u2019s population, through companies subjected to VAT.<\/span><\/span><\/p>\n
The next step of DAGTVA\u00ae that will not delay and will surely see the \u00ab\u00a0 split banking payment<\/a>\u00a0\u00bb with the answer for the HMRC call for evidence<\/a> (next \u00a7) where the VAT or other indirect taxes are directly collected on the payment, and do not confuse the \u00ab\u00a0 split banking payment<\/a>\u00a0\u00bb with the \u00ab\u00a0split payment\u00a0\u00bb. It is not exactly the \u00ab\u00a0split payment\u00a0\u00bb executed outside the banking system by the business even if NET and VAT are in bank\u2019 accounts.<\/p>\n
~~United Kingdom<\/span> \u2013 June 2018 \u2013 HMRC \u2013 Call for evidence in alternative method of VAT collection \u2013 split payment in the case of Brexit, Details of the answer<\/a>.<\/p>\n~~
It should be noted that currently: Poland and Romania are setting up a system of VAT separation also called \u00ab\u00a0split payment\u00a0\u00bb. It is not a realy \u00ab\u00a0split payment\u00a0\u00bb that it is defined and use today in financial transactions inside the banking system. It is in fact only a \u00ab\u00a0voluntary\u00a0\u00bb sharing payment operated by the seller in special VAT accounts. It is an avatar which not brings a total solution for many problems of VAT, like the carousels with the missing traders. It can be applied only on domestic transactions. This \u00ab\u00a0split payment\u00a0\u00bb is not also in accordance with the EU and OECD guidelines, that require the VAT must be collected in the country of consumption, on cross-border transactions.
\nThe unique, the true and more efficient \u00ab\u00a0split banking payment\u00a0\u00bb is the one described by DAGTVA\u00ae.<\/p>\n
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In relation with the aims advocated by the OECD and European Commission on the simplification of VAT using new management methods and removing any possible fraud that could be detrimental to tax revenues, DAGTVA\u00ae<\/span><\/span> is an automatic technical device for levying the VAT and other indirect taxations on consumption. DAGTVA\u00ae<\/span><\/span> is independent of indirect tax systems used.<\/p>\n
It was presented in 2015\/2016 in Paris at the French Senate<\/a> Finance Committee and OECD Indirect Tax WP9<\/a>, also in two international conferences<\/a> focused on: indirect taxation, tax certainty and the fight against poverty.<\/p>\n
The majority trade union Federation UNSA Finance Ministry and PM services at Bercy\/Paris<\/em> presented DAGTVA as a \u201cperfect system for withholding the VAT at source<\/a>\u201d (Only in French). <\/span><\/p>\n
~~~~DAGTVA\u00ae<\/span><\/span> is now registered at the request of the National Library of France.<\/em><\/span><\/span><\/p>\n~~~~
<\/span>Before reading the homepage, I invite you to see\u00a0 the slideshow B2B \u2013 Domestic transaction, payment by bank transfer<\/a> and to read the abstract<\/a> of the DAGTVA\u00ae technical device, its on-line declarative system<\/a> and the different processes.<\/a>
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Other devel<\/b>opme<\/b>nt<\/b> works<\/b><\/span><\/p>\n
~~~~United Kingdom<\/span> \u2013 Jun 2018 \u2013 HMRC \u2013 Call for evidence in alternative method of VAT collection \u2013 split payment, Details of the answer<\/a>.<\/p>\n~~~~
GCC and India<\/span> \u2013 January 2018 \u2013 Like in all federal organisations: United-States of America<\/a>, Russia, India, United Arab Emirates inside the Gulf Cooperation Council and all similar situations with a central or several tax authorities and provinces or States. The DAGTVA\u00ae<\/span><\/span> declarative system open the way for the birth of an international system of indirect taxation, with the first two real examples of application of the declarative system<\/a> DAGTVA\u00ae<\/span><\/span> an Electronic Services System (\u00ab\u00a0ESS<\/em>\u00ab\u00a0<\/span>) chosen by the GCC for the new VAT implementation in 2018, followed by India with \u00ab\u00a0E-way<\/em>\u00a0\u00bb <\/span>between 29 States or Provinces in a same solution where sales and purchases are matched. For all details<\/a><\/p>\n
Bitcoin and VAT<\/span> \u2013 timeless date \u2013 JPMorgan Chase Chief Executive, Jamie Dimon who once again lambasted the bitcoin and digital currencies, Jamie Dimon is in the Truth. W<\/span>hy the announced disaster of Bitcoin and all the other cryptocurrencies in the context of the future VAT collection directly in the payment? Article in English<\/a> and en Fran\u00e7ais<\/a>.<\/p>\n
~~~~United Kingdom<\/span> \u2013 June 2017 \u2013 HMRC \u2013 Call for evidence in alternative method of VAT collection. For details and answers, you may visit this page<\/a>.<\/p>\n~~~~
United Kingdom<\/span> \u2013 March 2017 \u2013 HRMC \u2013 Consultation about \u00ab\u00a0Fraud on provision of labour in construction sector: consultation on VAT and other policy options\u00a0\u00bb. For details and anwsers, you may visit this page<\/a>.<\/p>\n
Uber et TVA<\/span> \u2013 Janvier 2017 \u2013\u00a0 Article : \u00ab\u00a0Uber \u00e9conomie et le balancier social\u00a0\u00bb ou la fin du pouvoir des entreprises sur leurs personnels \u2013 en Fran\u00e7ais<\/a> \u2013 en Anglais<\/a> et la Solution DAGTVA\u00ae<\/span><\/span><\/a> en ce qui concerne les transactions commerciales de type \u00ab UBER \u00bb assujetties \u00e0 la taxation indirecte.<\/p>\n
United States of America<\/span> \u2013 January 2017 \u2013 September 2018
\nIn the context of USA tax reform, DAGTVA\u00ae<\/span><\/span> is presented today in the GST\/TPS environment<\/a>, but also VAT\/RST tax systems can be used for federal States in a Union with the new version of DAGTVA. Visit this page<\/a>.<\/p>\n
Sweden and Denmark<\/span> \u2013 November 2016
\nDAGTVA\u00ae<\/span><\/span><\/span> was presented at OECD Indirect Taxation WP9<\/a> in the frame of the phone payment and the cash disappearance in 2020 in Sweden and Denmark, providing\u00a0 for the tax authorities,\u00a0a solution for the tax certainty during peer-to-peer transactions, with the impossibility of using virtual currencies such as Bitcoin.\u00a0Emphasis has also been placed on the fight against poverty, the possibility of reimbursement of taxes for the poorest<\/span><\/span>. It was also shown the disappearance of the difference in the tax environment between the company (B) and the ultimate consumer (C) in the same process and bring the ultimate consumer the same benefits as businesses.<\/span><\/span> All details in the conferences page<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"
Headlines \u2013 Subjects of research and development works Dossiers, articles and news \u2013 September 2024 \u2013 Given the scale of the institutional and economic crisis in France highlighted by the results of successive electoral consultations and a dissolution of the … Continuer la lecture →<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5305","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5305","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5305"}],"version-history":[{"count":10,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5305\/revisions"}],"predecessor-version":[{"id":11893,"href":"https:\/\/www.dagtva.com\/index.php?rest_route=\/wp\/v2\/pages\/5305\/revisions\/11893"}],"wp:attachment":[{"href":"https:\/\/www.dagtva.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}