Section II: Tax on the costs of chambers of trade and craft associations

An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle. It is allocated to these beneficiaries within the limit of an individual ceiling set so as to comply with the general ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the 2012 finances for chambers of trades and crafts.

This individual ceiling is obtained, for each of these beneficiaries, by apportioning the amount provided for in the same I in proportion to the issues, for the benefit of that beneficiary, of additional tax on the business property tax appearing in the general rolls for the previous year.

By way of derogation from II of Article 46 of the aforementioned Law no. 2011-1977 of 28 December 2011, the individual ceilings relate to issues attached to the rolls for the year of collection without taking into account reimbursements and reliefs relating to this tax.

The tax is paid by heads of sole proprietorships or companies subject to the obligation to register with the National Register of Companies as a business in the trades and crafts sector or who remain registered there as such. Natural persons receiving the solidarity allowance for the elderly mentioned in article L. 815-1 of the Social Security Code or the supplementary disability allowance mentioned in article L. 815-24 of the same code are automatically relieved of the tax. Those liable for the business property tax (cotisation foncière des entreprises) who benefit from an exemption from the minimum contribution pursuant to the third paragraph of 1 of I of article 1647 D of the present code are exempt from this tax. The benefit of this 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.

This tax is made up of:

a) A fixed fee per national decided by CMA France up to a maximum amount set at 0.3275% of the annual amount of the social security ceiling in force on 1 January of the tax year. This maximum amount is set at 0.065% of the same annual amount of the social security ceiling for nationals of the Bas-Rhin, Haut-Rhin and Moselle departments;

b) An additional duty on the business property tax, the proceeds of which are set by CMA France at between 60% and 90% of the proceeds of the fixed duty.

This article is applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle only in respect of the fixed fee set by CMA France.