News published in INFORMA in April

When the taxpayer is registered in several manufacturing categories, for the purposes of the bonus under rule 7, the amount payable will be made up of 100% of the highest amount and 50% of the remaining , without taking into consideration the tax element of surface area of the premises in which the activities are carried out.

The taxable event is not quantified according to the profit actually obtained, but rather based on the income that is potentially assumed come from the activity. In the event of total inactivity, you are entitled to a reduction in your fee. If the activity can be carried out partially, there is no right to a reduction.