Taxe professionnelle for artisans like me

[Danny]

I have received my first demand for taxe professionnelle for the amount of 459 euros. I was under the impression that in my situation - artisan working alone - that I was not liable for this. 
I checked with my accountant and she sent me back the bill, saying it is payable. Mmm...I thought that's a shame because there are lots of other things that I could use the money for, so... i did some digging on the impots.gouv.fr site for some more info. I found this bit:

http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot;jsessionid=24MYOYC1WABUXQFIEMRCFFOAVARXAIV1?paf_dm=popup&paf_gm=content&pageId=prof_tp&espId=2&typePage=cpr02&paf_gear_id=500018&docOid=documentstandard_530

Les exonérations permanentes sont des dispenses du paiement de l’impôt accordées de plein droit. En principe, elles sont admises sans intervention des collectivités territoriales.  Elles s’appliquent sur l’ensemble du territoire.
Les principales exonérations applicables de plein droit concernent :

Les activités artisanales : c’est-à-dire les travailleurs individuels dont l’activité se caractérise par la prépondérance du travail manuel, l’absence de spéculation sur la matière première, et la faible importance du capital engagé et qui travaillent seuls ou avec des concours autorisés.

and this  http://doc.impots.gouv.fr/aida/brochures_idl2006/ud_052.html

pour l'exonération prévue à l'article 1452 du CGI, l'artisan est défini comme étant un travailleur individuel (éventuellement organisé sous forme d'EURL) dont l'activité se caractérise par la prépondérance du travail manuel, l'absence de spéculation sur la matière première et la faible importance du capital engagé.

sorry for the long link( I don't know how to do otherwise) and the pasting of text (just in case it can't be located).

Now, by my poor French, it seems that this applies to me ( I HOPE!) . I will go to the tax office in the next few days and ask, but in the meantime, just to help me before I go (forewarned is forearmed )...can anyone advise if I am reading this correctly? Is this something my accountant should not have advised me to pay?

I know there are those with much more insight into French taxation than me here, so any help is gratefully appreciated

Danny

 

[Val_2]

Yes you are liable for Taxe Profesionnelle which goes to your commune coffers. We pay both to our own commune and to the commune where we have our workshop. It is based on your previous year's turnover/accounts and the more you make, the more you pay as with every charge here in France. Being a single one man band makes no difference either.

[Danny]

Thanks for the reply Val2

I just don't understand if I am liable to pay, as you say, what the exonerations referred to in the text mean... Did you read/understand the documents I referred to? Maybe I am missing something here but the parts about Les activités artisanales... (see above) appear to mean exactly the opposite to me? I am happy to pay the tax if necessary and understand its general pupose and function but I will also be happier not to pay it if that is possible.

perhaps someone can comment on the text I mentioned above and clarify if I am being particularly dim or not.

Danny

[Nick Trollope]

I think that this applies to people who make things from "raw material" - clay or metal or whatever. I work from home (and do no work at home) but still pay TP - 225€ this year. My accountant says "pay it".

 

[Val_2]

From personal experience and to warn others who don't pay up, the Trésor Public will enter your bank account without your permission and freeze the sum outstanding if you do not pay within a certain amount of time after the due date, its not very pleasant I can tell you and the reason why I did not pay was because of the huge increase from the previous year due to making a small profit but since then our circumstances had changed. This applies to anything that is due to the TP and other bodies are also able to do the same,your bank account in France is open to anyone more or less who wants to get at it but not a private individual.

[Danny]

update to all who took an interest:

I sent the texts from the relevant codes generales des impot to my accountant who came back to me with the good news that I am exempt from taxe professionnelle. Tax office sent a reduced bill. I still have to pay something toward the Chambre de metiers. I am very happy to have saved 300 euros !!!

Might be something that is of interest to others???

Danny