Module 19 min923 wordsFree — no account
A tax on premises, even with no premises
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 70 words · 1 min
Worked example
SARL Kessler's charge
Rental value of the offices: 6 200 €. Municipal rate: 26 %. Charge: 6 200 × 26 % = 1 612 €. Its turnover of 180 000 € places it in the 100 001 to 250 000 € band, whose minimum base ceiling is 4 183 €. That minimum base is therefore LOWER than its actual rental value: it has no effect, and the actual value applies.
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