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Press taxation
The issue of tax penalty presses has been very much present in budgetary discussions.
Parliament adopted a text which excludes from the “accounting” method (applicable to industrial establishments) goods available to artisanal enterprises (registered in the directory of trades).Is this text applicable to property tax and CFE taxation?As of 2019.
In addition to this advance, it was also indicated, during the discussions and with respect to the operators that perform auxiliary pressing services: “Regarding pressing, the exemption is maintained if the quantities do not exceed 20% of the operator’s production, which leaves some margin ”(Report of the AN finance commission in 2nd reading of the PLF 2018 – December 14, 2017). The Secretary of State attached to the Minister of Economy and Finance, Ms. Delphine Gény-Stephann, for her part stated: “When can you physically individualize, in a building or within an operation, the use of? part of the premises for an auxiliary activity, the surface is reported. When this distinction is not possible, that is to say in the case of the same building, the same part of a building or the same equipment that is used for an additional activity, the benefit of the exemption is lost. ”(Senate, December 11, 2017). Madame Nathalie Delattre, Senator from Gironde, then exclaimed: “I will not move my press into the next room simply so that we can physically individualize my rental activity with my neighbor!” Here is an aberration, and we come to think that maybe the law should be changed! “