Question 17249 — commerce and crafts

Summary

Mr. Jonathan Gery draws the attention of the Minister of Action and Public Accounts to the conditions of eligibility for the tax credit in favor of the artistic crafts of artisanal carpentry companies which themselves ensure the design and manufacture of their works. The profession of carpenter is among the artistic professions mentioned by the decree of December 24, 2015 establishing the list of artistic professions. Some framing companies However, they are not limited to providing on-site installation services. They carry out, within their own workshops, the design of the works, the establishment of specific plans, the choice and transformation of raw materials as well as the size and assembly of the different elements constituting frames designed to measure and produced in single copies or in small series. These elements are then transported on the site location in order to be permanently assembled there or placed on the building for which they are intended. Divergences of interpretation seem to be able to appear regarding the tax classification of these different operations and in particular regarding the possibility of distinguishing the design and manufacturing operations carried out in the workshop from the installation services carried out subsequently on the site. Such uncertainty is likely to place the companies concerned in a situation of significant legal uncertainty, particularly when they have benefited from the tax credit for several financial years before their eligibility is called into question during a tax audit. This situation is of particular importance for small and medium-sized craft businesses established in rural areas, which contribute to maintaining a know-how, local employment and apprentice training. He therefore asks him to specify under what conditions the operations of design, production of plans, transformation of raw materials, size and assembly of a single frame or produced in small series can be considered as falling within a production activity giving entitlement to the tax credit in favor of artistic crafts. He also asks her to specify whether, when the same company successively manufactures a work and then installs it on site, the design and manufacturing operations can be distinguished from the installation operations for the assessment of eligibility for the system and the determination of the expenses likely to be taken into account. Finally, he wishes to know whether the Government intends to specify the applicable administrative doctrine in order to guarantee a uniform interpretation of the system and ensure greater legal certainty for the craft businesses concerned.

Machine translation from French. The official text remains authoritative.

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