The 3th Amending finance law for 2020 allows the municipalities and EPCI to introduce a relief equal to two thirds of the CFE due for 2020. The list of these has just been published.
CFE victim of Covid-19
In order to support companies impacted by the economic slowdown linked to the global pandemic, municipalities and public inter-municipal cooperation establishments (EPCIs) were able this summer to give up part of their budget from the land contribution of companies (CFE).
By deliberation taken between June 10 and July 31, 2020, they were able to support small or medium-sized companies in the tourism, hotel, catering, culture, air transport, sport and other sectors. events which were particularly affected by the slowdown in economic activity linked to the health crisis.
Provided for in article 11 of 3th Amending finance law for 2020 (law 2020-935 of July 30, 2020), decree n ° 2020-979 of August 5, 2020 then came to specify the sectors concerned by the measure. The relief granted will relate to 2/3 of the share going to municipalities and EPCIs. Additional taxes as well as management fees will remain due.
The list is published ¶
The list of public authorities offering this exceptional aid can now be consulted online at the address cited as the source of this article.
The taxpayer will have to check the correct application of this relief on line 24a of the tax roll that he will receive by the end of 2020. Any omission can be rectified on request before December 31, 2021.
As a reminder, only establishments linked to companies having achieved an annual turnover of less than € 150 million are eligible for the reduction. For each taxpayer, the relief granted for the year 2020 is covered by the State at 50%.
https://www.collectivites-locales.gouv.fr/deliberations-degrevement-exceptionnel-cotisation-fonciere-des-entreprises-pour-taxation-2020
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