Following the various claims of self-taxation of entrepreneurs of CFE (Contributions Foncières Entrepreneurs) and the recent reaction of Frederic Lefebvre, Secretary of State for the SMEs Cortix speak hereafter, injustices caused (among the various articles of the corporation contractors) by the rules come into force from January 2010 and the new proposed revisions.
As a reminder, the BOT (Economic Contribution Region) replaced since 1 January 2010, the business tax. This contribution consists of the land premium enterprise (CFE) and levies on value added of firms (CVAE). In practice, self-contractors are therefore accountable only for the assessment of property companies (CFE).
As regards the CFE, the amount varies depending on the rental value of land used by the company. With a minimum contribution, while its tax base is determined by the council and not by the state. But know that this minimum contribution may be between 200 and 2 000 €!
would also note, for information, the CFE is also sitting on the rental value of property subject to property tax available to the professional on January 1 of the tax year. This is the rental value of business premises as it appears on the tax notice business tax 2009.
Details of the discriminatory nature of the CPE
The paradox observed is explained on the one hand, the fact that many new self-contractors may not necessarily produce immediate sales (or a proportion of 55% in 2009), and the other CFE is due by all professionals regardless of the amount of their sales revenue and taxation (except where an exemption is permanent). The amount itself depends on the county (or community of Commons) where you live and will therefore vary from one municipality à l’autre.
Cette situation a donc mis en relief le caractère injuste de cette cotisation. A titre d’exemple : pour avoir réalisé un C.A. de 100 €, un auto-entrepreneur pourrait avoir à payer une cotisation de 2 000 €. Tandis que celui qui aurait réalisé 30 000 € pourrait n’avoir à payer que 200 €.
L’avis d’imposition du CFE, dans sa forme actuelle, sera annulé
Devant cette réalité, Frédéric Lefebvre a annoncé, lors d’une conférence de presse, son intention d’annuler cet avis d’imposition ou le remboursement de la cotisation (For taxpayers who had not started their business, nor registered turnover). This provision targets 70 000 self-entrepreneurs. He also said having to file as soon as possible a bill that would exempt the CFE to three years to total self-entrepreneurs.
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