Maître Thanina TABET

Avocat au barreau de Lyon

Compétences : Fiscalité des particuliers, Fiscalité de l'activité professionnelle, Droit des sociétés commerciales et professionnelles

Barreau : Lyon

Adresse : 2 Rue Grôlée 69002 LYON

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Publié le 27/09/2022

La confirmation de la suppression de la CVAE

Article juridique - Droit fiscal et droit douanier

Par Me Thanina TABET

La confirmation de la suppression de la CVAE

Le projet de loi de finances pour 2023 présenté ce lundi 26 septembre a confirmé la volonté des autorités publiques de supprimer la CVAE (cotisation sur la valeur ajoutée des entreprises).

Historique

LA CVAE est l'une des deux composantes de la CET (contribution économique territoriale), avec la CFE (cotisation foncière des entreprises).

Si la CFE a repris tous les anciennes règles d'assiette de la part foncière de la taxe professionnelle, l'ancêtre de la CET, les règles de la CVAE ont, quant à elles, été créées par la loi de finances pour 2010.

Champ d'application

La CVAE est due par les personnes physiques ou morales, ainsi que les sociétés non dotées de la personnalité morale

dont l'activité :

Présente un caractère habituel,
Est exercée à titre professionnel,
Est non salariée,
Est exercée en France.

Et dont le chiffre d'affaires hors taxe est supérieur à 152 000 €.

Affectation

La CVAE est réparti entre les 3 niveaux de collectivités territoriales :

26,5% pour les communes
48,5% pour les départements
25% du produit pour la région

En 2020, la CVAE représentait 6,1 % des recettes des collectivités territoriales, soit 19,5 milliards d'euros.

Se pose nécessairement la question du remplacement de cette dotation aux collectivités territoriales après la suppression de la CVAE.

Suppression étalée sur deux années

La diminution de la CVAE a été initiée en juillet 2020 par le Ministre de l'Economie, des Finances et de la Relance, Bruno LEMAIRE.

Le 12 septembre 2022 puis à l'occasion de la présentation du PLF pour 2023, ce dernier annonçait l'étalement de la suppression de la CVAE sur deux années, par diminution de moitié en 2023 puis suppression définitive en 2024.