TAXE ANNUELLE SUR LES LOCAUX
LexInter | June 9, 2015 | 0 Comments

ANNUAL TAX ON PREMISES USED

GENERAL TAX CODE, CGI 

Section II bis: Annual tax on office premises, commercial premises and storage premises levied in the Ile-de-France region 

Article 231b

(Law n ° 89-936 of December 29, 1989 art. 40 amending finance for 1989 Official Journal of December 30, 1989)
(Law n ° 89-936 of December 29, 1990 art. 40 amending finance for 1989 Official Journal of December 30, 1989) 
(Law n ° 90-1168 of December 29, 1990 art. 41 finances for 1991 Official Journal of December 30, 1990)
(Law n ° 91-1322 of December 30, 1991 art. 44 finances for 1992 Official Journal of December 31, 1991)
(Decree nº 95-1281 of December 11, 1995 art. 1 Official Journal of December 13, 1995)
(Law n ° 98-1266 of December 30, 1998 art. 38 a finances for 1999 Official Journal of December 31, 1998)
(Decree n ° 99-382 of May 18, 1999 art. 1 Official Journal of May 20, 1999)
(Law nº 96-987 of November 14, 1996 art. 2 Official Journal of November 15, 1996)
(Law n ° 99-533 of June 25, 1999 art. 36 I, III Official Journal of June 29, 1999)
(Law n ° 2000-1208 of December 13, 2000 art. 49 Official Journal of December 14, 2000)
(Law n ° 2001-1275 of December 28, 2001 art. 9 finances for 2002 Official Journal of December 29, 2001) 
(Law n ° 2001-1276 of December 28, 2001 art. 51 I a corrective finances for 2001 Official Journal of December 29, 2001)
(Law n ° 2002-1575 of December 30, 2002 art. 17 finances for 2003 Official Journal of December 31, 2002)
(Law n ° 2002-1576 of December 30, 2002 art. 21 I 3 ° corrective finances for 2002 Official Journal of December 31, 2002 in force on January 1, 2005)
(Law n ° 2005-32 of January 18, 2005 art. 135 II Official Journal of January 19, 2005)

I. – An annual tax on office premises, commercial premises and storage premises is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the departments of Essonne , Hauts-de-Seine, Seine-et-Marne, Seine-Saint-Denis, Val-de-Marne, Val-d’Oise and Yvelines.
II. – Are subject to the tax private or public persons who own taxable premises or holders of a real right relating to such premises.
The tax is paid by the owner, the usufructuary, the lessee for construction, the emphytéote or the holder of an authorization of temporary occupation of the public domain constituting a real right which has, on 1 January of the tax year, of a taxable premises.
III. – The tax is due:
1 ° For premises used as offices, which are understood to mean, on the one hand, the offices themselves and their immediate and essential dependencies intended for the exercise of an activity, of any nature whatsoever, by persons private individuals or companies, or used by the State, local authorities, public establishments or bodies and professional bodies, and, on the other hand, professional premises intended for the exercise of liberal activities or used by associations or private organizations whether or not pursuing a profit-making purpose;
2 ° For commercial premises, which means premises intended for the exercise of a retail or wholesale activity and the provision of services of a commercial or artisanal nature as well as their adjoining reserves, covered or not, and locations adjoining rooms permanently assigned to sale;
3 ° For storage premises, which means premises or covered areas intended for the storage of products, merchandise or goods and which are not topographically integrated into a production establishment.

IV. – For the calculation of the areas referred to in 3 ° of V and VI, account is taken of all premises of the same nature, excluding common areas, that a private or public person has at the same address or, in the event of more than one ‘addresses, in the same topographical grouping.
V. – The following are exempt from the tax:
1 ° Premises used as offices, commercial premises and storage premises, located in an urban revitalization zone or in an urban free zone, as defined by A and B of 3 of the amended article 42 of the law n ° 95-115 of February 4, 1995 of orientation for the planning and the development of the territory;
2 ° The premises belonging to foundations and associations, recognized as being of public utility, in which they exercise their activity, as well as the premises specially fitted out for administrative archiving and for the exercise of research or health, social activities. , educational or cultural;
2 bis The administrative premises of public educational establishments of the first and second degree and of private establishments under contract with the State under Articles L. 442-5 and L. 442-12 of the Education Code;
3 ° Office premises with an area of ​​less than 100 square meters, commercial premises with an area of ​​less than 2,500 square meters, storage premises with an area of ​​less than 5,000 square meters;
4 ° Storage premises belonging to agricultural cooperative societies or their unions.

VI. – The prices are applicable under the following conditions:
1. a. For office premises, a separate tariff per square meter is applied per district, as defined below:
1st) first district: 1st, 2nd, 3rd, 4th, 6th, 7th, 8th, 9th, 14th, 15th, 16th, 17th arrondissements of Paris and arrondissements of Nanterre and Boulogne-Billancourt in the Hauts-de-Seine department;
2º) second district: 5th, 10th, 11th, 12th, 13th, 18th, 19th, 20th arrondissements of Paris and arrondissement of Antony of the Hauts-de-Seine department as well as the departments of Seine-Saint-Denis and Val -de-Marne;
3) third district: departments of Seine-et-Marne, Yvelines, Essonne and Val-d’Oise. As of the promulgation of Law No. 2000-1208 of December 13, 2000 relating to urban solidarity and renewal, the municipalities of other departments eligible for the urban solidarity and social cohesion grant provided for in article L. 2334- 15 of the general code of local authorities are deemed to belong to the third constituency.
In each district, this tariff is reduced for premises owned by the State, local authorities, public bodies or establishments without an industrial or commercial character, professional bodies as well as non-profit associations or private bodies of a health nature, social, educational, sporting or cultural and in which they exercise their activity.
b. For commercial and storage premises, a separate single rate per square meter is applied.
2. The prices per square meter are set at:
a. For office premises:

1st CIRCUMSCRIPTION
Normal price: 11.30 euros
Reduced price: 5.60 euros
2nd DISTRICT
Normal price: 6.70 euros
Reduced price: 4 euros
3rd DISTRICT
Normal price: 3.20 euros
Reduced price: 2.90 euros
b. For commercial premises, 1.80 euro
c. For storage rooms, 0.90 euro.
VI bis – For the application of the provisions of V and VI, exhibition centers and premises used mainly for congresses are considered to be storage premises.
VII. – Taxpayers are required to file a declaration accompanied by the payment of the tax, before March 1 of each year, with the accountant of the Treasury of the location of the taxable premises.
VIII. – The control, collection, litigation, guarantees and penalties relating to the tax are governed by the rules applicable to payroll tax until December 31, 2003.
The privilege provided for in 1 ° of 2 of article 1920 can be exercised for the collection of the tax.

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