Self-employed craft workers exempted from the chamber of trades fee for two years
Article 67 of the 2009 amending finance act requires self-employed micro-entrepreneurs whose main activity is a craft to register in the trades register. In return, business owners under the micro-social scheme (Article L. 133-6-8 of the Social Security Code) are exempt from the registration fee and from the chamber of trades fee and its additional duties (Articles 1601, 1601 A and 1601 B of the General Tax Code) until the end of the second calendar year following the year their business was created. The measure stems from a government amendment adopted in the National Assembly.
Measure originators
No official estimate found for this measure.
Measure impact
Self-employed craft workers starting a business from 1 April 2010 register in the trades register without a registration fee and do not pay the chamber of trades fee until the end of the second calendar year after creation. No official estimate was found. The status is set to ended in view of later reforms of the scheme, not detailed here.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne