In a previous article under the title: "Frederic Lefebvre announces the reopening of the assessment of the CFE (Contribution of Land Contractors)" On this same blog, Cortix that you explained in detail the spirit and content disproportionate (in fact found in 2010 compared to fiscal 2009) of these tax provisions announced by the CPE January 2010. We return to the topic to explain what will change before the highlight of the unbalanced nature of this contribution. Indeed, the self-entrepreneurs who had not registered sales during the first years of activity, will no longer pay this tax.
A significant number of self-entrepreneurs had reacted violently upon receipt of notice of imposition of the CFE (Fee Land Entrepreneurs), a premium which replaces a portion of the business tax. Based on the rental value of properties in the business and not on its sales, that taxation is decided by the municipality.
55% of self-contractors affected by this tax had not yet managed to achieve sales in 2009 (not income), have been claiming charges based on the rental value of property . While the main advantage of the status of a self-contractor remains on the turnover.
Given this situation, Frederic Lefebvre comes with freeze that assessment in rectifying saying: "all taxpayers who received a tax notice when they had not started their activity or No 'had no revenues, such tax will be canceled on application to the tax authorities and those who have paid will be refunded.
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