Maître Benoît COUSSY

Avocat au barreau de Bordeaux

Compétences : Droit public, Droit de l'environnement, Droit de la santé

Barreau : Bordeaux

Adresse : 28 rue des Allamandiers 33800 BORDEAUX

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Contribution économique territoriale : transposition de dispositions réglementaires

Article juridique

Par Me Benoît COUSSY

L'article 2 de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 a supprimé la taxe professionnelle à compter du 1er janvier 2010, laquelle est remplacée par une contribution économique territoriale (CET) à deux composantes :

- la CFE, fondée sur les biens passibles de taxes foncières,

- et la valeur ajoutée des entreprises (CVAE) dont le taux est fixé au niveau national selon un barème progressif mis en oeuvre sous forme de dégrèvement.

Le décret n° 2012-1015 du 3 septembre 2012 transpose à la cotisation foncière des entreprises, qui est l'une des deux composantes de la CET, des dispositions régissant la taxe professionnelle.

Cette adaptation de l'annexe III au Code général des impôts fait suite à l'instauration de la CET entre en vigueur le 6 septembre 2012. Elle concerne les personnes, physiques ou morales, assujetties à la cotisation foncière des entreprises (CFE), c'est-à-dire qui exercent à titre habituel une activité professionnelle non salariée. Pour la cotisation sur la CVAE, il s'agit des personnes redevables de la CFE qui réalisent un chiffre d'affaires supérieur à 152 500 € HT, étant précisé que si leur chiffre d'affaires est compris entre 152 500 € et 500 000 €, les assujettis n'acquittent aucune CVAE car leur cotisation est entièrement dégrevée.

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