French General Tax Code
In forceI. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or extended from 1st January 2009 in these departments and operated by companies which, during the reference period mentioned in article 1467 A, to the conditions set out in I of l'article 44 quaterdecies is subject to an allowance of up to €150,000 per tax year.
II. - The rate of the allowance mentioned in I is equal to 80% of the net taxable base for the business property tax.
III. - The rate of the allowance mentioned in II is increased in the following cases:
1° For establishments located in French Guiana and Mayotte;
2° (repealed)
3° For establishments of companies that carry out their main activity in one of the sectors mentioned in 3° of III of Article 44 quaterdecies;
4° For establishments belonging to companies mentioned in b of 4° of III of Article 44 quaterdecies.
The rate of this allowance is equal to 100% of the net taxable base for the cotisation foncière des entreprises.
IV. - The deliberation referred to in I concerns the entire share due to each commune or public establishment for inter-communal cooperation.
V. - In order to benefit from the allowance, taxpayers must declare, each year, under the conditions set out in article 1477, the items falling within the scope of the allowance. This request must be sent, for each exempt establishment, to the tax department to which the establishment belongs.
VI. - When an establishment qualifies for one of the exemptions provided for in articles 1464 A, 1464 B, 1464 D, 1464 F, 1464 G, 1464 I, 1464 I bis, 1464 M, 1465, 1465 B, 1466 A, or 1466 D and the allowance provided for in this article, the taxpayer may opt for the latter system. The option, which is irrevocable, is valid for all municipalities and their public establishments for inter-municipal cooperation and must be exercised within the deadline set for filing, depending on the case, the annual declaration or the provisional declaration of business property tax mentioned in article 1477.
VII. - (Repealed)
VIII. - The benefit of the allowance referred to in I is subject to compliance with Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.
