Introduced by the 2010 finance law, the territorial economic contribution (CET) replaces the professional tax on equipment and movable property (TP), to which companies and natural or legal persons exercising a self-employed professional activity were subject. The initial objective of the creation of this tax was to alleviate the pressure ...
Definition of Tascom The tax on commercial areas (Tascom) is payable, in principle, by permanent commercial establishments, storage and logistics, regardless of the products sold at retail (i.e. directly accessible to the public), located in France. Characteristics of these establishments: Including annual turnover (taxable CAHT for the previous year)…
Reminder Article 231 ter of the General Tax Code (CGI) establishes the office tax (TSB). This annual tax, applicable in the Ile-de-France region, concerns the owners of premises used as offices, commercial premises, storage premises and parking areas. The amount of the tax is calculated by multiplying the ...
Tax on offices in IDF: creation of the “premium” district Read more "
