XML 39 R19.htm IDEA: XBRL DOCUMENT v3.23.1
Provisions
12 Months Ended
Dec. 31, 2022
Provisions  
Provisions

Note 12. Provisions

(in thousands of euros)

    

January 1, 2020

    

Additions

    

Reversals/reclasses

    

December 31, 2020

CIR 2013-2015

 

358

 

1,139

 

 

1,497

CIR 2017

216

665

880

Longterm provisions

 

574

 

1,804

 

 

2,377

Payroll taxes 2016-2018

 

1,264

 

90

 

(1,224)

 

130

Shortterm provisions

 

1,264

 

90

 

(1,224)

 

130

Total Provisions

 

1,837

 

1,894

 

(1,224)

 

2,507

    

January 1,

    

    

December 31,

(in thousands of euros)

    

2021

    

Additions

    

Reversals/reclasses

    

2021

CIR 2013-2015

1,497

(1,497)

CIR 2017

880

(880)

Longterm provisions

 

2,377

 

 

(2,377)

Payroll taxes 2016-2018

130

51

180

Shortterm provisions

 

130

 

51

 

180

Total Provisions

 

2,507

 

51

 

(2,377)

180

(in thousands of euros)

    

January 1, 2022

    

Additions

    

Reversals/reclasses

    

December 31, 2022

Longterm provisions

 

 

 

 

Payroll taxes 2016-2018

 

180

 

 

(180)

 

Shortterm provisions

 

180

 

 

(180)

 

Total Provisions

 

180

 

 

(180)

 

Provisions booked at January 1, 2022 relate to the late payment penalties as a result of the tax audit carried out on payroll taxes 2016- 2017.

The reversal of provisions for the period is due to the receipt of two formal notices from the tax authorities concerning late payments penalties on the tax audit carried out on the CIR and payroll taxes.

The settlements of the CIR and payroll tax disputes is described in note 14.2 - Other current liabilities.

Provisions booked at December 31, 2020 and 2021 were related to:

-The CIR risk and payroll taxes risk pursuant to the tax audit carried out by the French tax authority in July 2016 for the years ended December 31, 2013, 2014 and 2015 (long term for CIR risk and short term for payroll taxes risk);
-In September 2019, a tax adjustment risk regarding payroll taxes for the years ended December 31, 2016, 2017 and 2018; and
-The CIR risk for the year ended December 31, 2017 in connection with the partial reimbursement received in December 2019.