Maître Catherine TAURAND

Avocat au barreau de Paris

Compétences : Droit public, Droit fiscal et droit douanier

Barreau : Paris

Adresse : 15 RUE DE VEZELAY 75008 PARIS

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cotisation foncière des entreprises (CFE) et auto-entrepreneurs

Article juridique

Par Me Catherine TAURAND

Dans un communiqué du 30 novembre 2010, le Ministère des finances rappelle que les auto-entrepreneurs ne sont pas soumis à la CFE:

- au titre des années au cours desquelles ils ne réalisent pas de chiffres d'affaires et n'emploient pas de salariés;

- au titre de l' année au cours de laquelle ils ont , pour la première fois, réalisé un chiffre d'affaires ou employé un salarié

- et lorsqu'ils ont opté pour le prélèvement forfaitaire obligatoire au titre des deux années suivantes.

Si vous êtes un auto-entrepreneur qui se trouve dans l'une de ces 3 situations et que vous avez reçu un avis d'imposition à la CFE pour l'année 2010, rapprochez vous du service de la DGFiP dont vous dépendez afin d'obtenir l'annulation de cette imposition.