Question 33148 — local taxes

Summary

Mr. Jean-Noël Barrot draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the request for property tax relief for vacant residential premises or non-use of a building used by the taxpayer himself for commercial or industrial use provided for by Article 1389 of the General Tax Code. As a preliminary point, it should be remembered that, in In practice, the property tax is borne by the owner for his premises or re-invoiced to the operator of the premises who therefore bears the real cost. The conditions of application of this property tax relief, which could relieve many economic players (hoteliers, restaurateurs, performance halls) from the burden of the 2020 property tax during this period of confinements and closures, are assessed very strictly. both by the administration and by the judge; among these, some raise real questions. Firstly, only taxpayers operating a building which they own are eligible for relief. It goes without saying that this situation is rarely encountered today, with companies generally renting their premises. Without a sympathetic assessment of the tax services, they risk not be eligible for this relief. Secondly, the period of non-operation must be three months enjoyed continuously. However, certain establishments, such as restaurants in Marseille, had to close during the confinement from March to May 2020 and must close again, which in fact brings their period of inactivity to more than three months in the year. Without benevolent appreciation of the tax services, they risk see this relief refused on the grounds that the period of non-operation was not continuous. Third, non-operation must be beyond the control of the taxpayer. If the conditions for assessing this condition are obvious for the period when the closure was imposed by the public authority for health reasons, the conditions for assessing this condition are less obvious when the company is not in operation. able to adapt or be profitable under the new health measures. This condition risks being assessed differently by the tax services. Consequently, the Government is asked if it intends to clarify or adapt these provisions or invite the tax services to provide sympathetic assessments of the requests that could be addressed to them in order to avoid that companies already extremely weakened by current events, do not have to bear the weight of the 2020 property tax during periods when they were not able to operate their premises.

Machine translation from French. The official text remains authoritative.

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