French General Tax Code
In forceI.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added tax (cotisation sur la valeur ajoutée des entreprises). It is collected on behalf of CCI France and divided between the regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of the French Commercial Code.
Exempt from this tax are:
1° Taxpayers who exclusively carry out a non-commercial activity within the meaning of 1 of article 92 ;
2° Renters of furnished rooms or flats referred to in 3° of Article 1459 ;
3° Heads of institutions and pension masters;
4° Mutual insurance companies ;
5° Artisans established in the constituency of a chamber of trades and crafts, duly registered in the national register of companies as a business in the trades and crafts sector and who are not entered on the electoral roll of the chamber of commerce and industry in their constituency ;
6° Les caisses de crédit agricole mutuel;
7° Les caisses de crédit mutuel adhérentes à la Confédération nationale du crédit mutuel;
8° L'organe central du crédit agricole;
9° Les caisses d'épargne et de prévoyance ;
10° Agricultural cooperative societies, unions of agricultural cooperatives and agricultural collective interest companies;
11° Artisanal fishermen and artisanal fishing companies referred to in 1° and 1° bis of Article 1455 ;
12° Those liable for the business property tax who benefit from the minimum contribution exemption pursuant to the third paragraph of 1 of I of Article 1647 D. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
II. - 1. - The additional tax on the business property tax mentioned in I is payable by those liable for this tax in proportion to their tax base.
This tax base is reduced by half for artisans duly registered in the national register of companies as a business in the trades and crafts sector and who remain on the electoral roll of the chamber of commerce and industry in their constituency.
The rate of this tax is equal to 0.89%.
2. The proceeds of the additional tax on business property tax are allocated to CCI France, up to the ceiling provided for in I of Article 46 of Law no. 2011-1977 of 28 December 2011 on the finances for 2012.
III. - 1. - The additional tax on the business value added contribution referred to in I is equal to a fraction of the contribution referred to in Article 1586 ter due by companies liable after application of Article 1586 quater.
Its rate is equal to 6.92%.
1 bis. - The additional tax to the business value added contribution is collected and audited according to the same procedures and subject to the same penalties, guarantees, securities and privileges as the business value added contribution. Claims are presented, investigated and judged according to the rules applicable to the latter.
2. The proceeds of the additional tax on the business value added levy are allocated to CCI France, up to the ceiling provided for in I of Article 46 of the aforementioned Law no. 2011-1977 of 28 December 2011.
