Chapter IIa: Territorial economic contribution rebate

At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject to a rebate when this sum, due in respect of 2010, is €500 and 10% higher than the sum of the business tax contributions and the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts that would have been due in respect of 2010 under this code in force at 31 December 2009, with the exception of the flat-rate coefficients determined in application of article 1518 bis which are, in all cases, those set in respect of 2010.

The rebate applies to the difference between:

- the sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and craft and the flat-rate tax on network companies due in respect of 2010 ;

- and the sum, increased by 10%, of the business tax contributions, taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and craft firms that would have been due in respect of 2010 pursuant to this code in force on 31 December 2009, with the exception of the flat-rate coefficients determined pursuant to article 1518 bis which are, in all cases, those set in respect of 2010.

It is equal to a percentage of this difference, set at:

- 100% for tax assessed in respect of 2010;

- 75% for tax assessed in respect of 2011;

- 50% for tax assessed in respect of 2012;

- 25% for tax assessed in respect of 2013.

For the application of this article, the amounts of the territorial economic contribution and the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and craft trades due in respect of 2010, of the business tax and the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and craft trades that would have been due for 2010 under this code in force on 31 December 2009 are assessed after taking into account the costs of the rebate, assessment and collection and, where applicable, the minimum business tax contribution provided for in article 1647 E which would have been due in respect of 2010 pursuant to the present code in force at 31 December 2009 as well as all the tax reliefs and credits to which these contributions are subject.

The rebates resulting from the application of this article are authorised within six months of the date on which the application is submitted.

The rebate is deducted first from the business property tax, then from the business value added tax for the year in respect of which the rebate is requested. The balances of these taxes may be reduced, under the responsibility of the taxpayer, by the amount of the expected tax relief. The increase provided for in 1 of Article 1731 applies when, following the authorisation of the tax relief, the payments are inaccurate by more than one tenth.

The repayment of unduly refunded sums is requested in accordance with the same procedural rules and subject to the same penalties as for business property tax. Claims are submitted, investigated and judged in accordance with the procedural rules applicable to business property tax.