Question 34466 — local taxes

Summary

Mr. Patrick Loiseau draws the attention of the Minister of the Economy, Finance and Recovery to the business property tax (CFE) and the cases of exemption from this tax, particularly for craftsmen. Paid by companies, as well as individuals with an independent activity, it is based on property subject to property tax, and due in each municipality where the company concerned has premises or land. This tax, component of the territorial economic contribution (CET), is subject to a certain number of permanent and temporary exemptions. Concerning craftsmen in particular, the permanent exemption is subject to several conditions. However, in certain cases, the fact for certain categories of craftsmen not being able to be exempt from the CFE can result in a significant additional financial burden to manage for very small businesses in the craft sector. Thus, he asks him if a reflection concerning the exemption from property tax of companies is planned concerning craftsmen, for example in terms of turnover threshold, in order to adjust the existing system mentioned in the general tax code. He also wishes to know how the work of municipalities and EPCIs is structured in this area, in order to achieve a system of taxation better adapted to the reality of the territories and different economic activities.

Machine translation from French. The official text remains authoritative.

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