The scale of the assessment ranging from 0

As expected, the discussion on the reform of the tax in the Senate was not a long quiet river for the Government, who saw this weekend, a series of amendments adopted by unwillingly. And this is not over: If Senators approved the component companies, it still restera to specify the beginning of December (in the second part of the examination of the Bill of finance 2010) countervailing recettes for local distribution, a hot topic. But the economy Minister, Christine Lagarde, could push a phew of relief: the essence of the reform has been preserved, and the 24 "Slingers" of the UMP which had to be led by Jean-Pierre Raffarin were strangely absent from debates, Nicole Bricq (PS) denouncing the "media coup" of former Prime Minister. Nevertheless, the Government will seek a second deliberation, this week, on a crucial point: Friday night, the Senators found 3 to 3.5 of value added the ceiling of two new contributions (on value added and land), which partly replace the TP on the investment. This would reduce earnings of EUR 255 million businesses, said Christine Lagarde, unsuccessfully trying to dissuade the parliamentarians to change this rate which had been the object of fierce debates between the Medef and the Elysee Palace this summer. "It is a loupé will correct", it indicates in the majority.

Employers will look at it closely. As senators voted the establishment of a minimum contribution of 250 euro to increase the number of firms contributors. The new assessment on the added value applies to companies carrying out more than 500,000 euros of turnover (CA), but because of the discounts, should in fact be above EUR 1 million to be affected. Between these two levels of CA, the minimum contribution will involve 235.000 SMEs, for EUR 60 million, has warned the Government, pointing out that these businesses already pay the land assessment. Without success. "It is with stack all these taxes that we have more taxable businesses, that we suppress our SMEs and SMIs.has reacted Stephan Bush, President of the Medef TPE - SME Committee. The scale of the assessment (ranging from 0.5 to 1.5 of the value added by the chiffred' Affairs) has, however, not been amended.

Tax increases

The Senators also obtained that the liberal professions under the regime of non-commercial profits employing fewer than five employees see their pared-down loads: the Minister of the economy had to propose as compromise to bring the share of their revenues subissant non-commercial profits tax, representing a decrease of EUR 60 million tax from 6 to 5.5. The Government had firmly refused such a gesture to the National Assembly.

The Senate also slightly improved (approximately EUR 100 million) compensation provided in 2010 to avoid that communities lose resources, and authorized the Commons to vote for tax increases differentiated between business property assessment and tax of individuals. Rate hike may thus be 1.25 times the next year, while the Government wants a "re-binding" rates more quickly. Finally, the tax on the rental value of industrial capital increased to 35 but only concerns the land reassessment. In the end, the article was voted by 178 votes against 159.