CVAE : Contribution on the added value of companies

The Contribution on the added value of companies is one of the two components of the territorial economic contribution. It is due from companies and self-employed workers over a certain turnover and is calculated according to the added value produced by the company. It is allocated to local authorities: local towns and cities and their associated groups, departments and regions. The data for the company's value added tax is mainly taken from form 1329-DEF: "Declaration of liquidation and adjustment of business value added tax (CVAE)". These include, for each establishment, information on: the amount of turnover, the added value produced, the limitation of the added value, the gross CVAE amount, the calculation of the contribution before reduction, the reduction, the amount of the CVAE and the additional tax.