TASCOM : Tax on commercial premises
Years : 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011
Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
Tax on Commercial Premises is due by any establishments, regardless of their legal form, which have a retail sales activity and meet the following conditions: - the initial opening date of the establishment was after January 1st, 1960; - the establishment exists on January 1 of the year for which the tax is due; - the retail sales area (closed and covered spaces) is greater than 400 m2 or whatever the sales area of the establishment if it is directly or indirectly controlled and operated under the same commercial name by a "network head" company; - the annual turnover of retail sales is greater than or equal to 460,000 €. The TASCOM tables contain information relating to this tax, the collection and control of which are handled by the national fund of the social regime for the self-employed (RSI) and the business tax services of the DGFiP (Ministry of Finance).
Example of data content for TASCOM : Tax on commercial premises
Projects using this data source (5)
Évaluation du contrat d'objectifs et de performance (COP) 2016-2020 de l'Office National des Fôrets (ONF) - Proposition de pistes d'évolution
Statistiques sur le recours aux dispositifs de mars à septembre 2020 - Document préparé par le secrétariat conjoint France Stratégie / Inspection générale des finances
Other sources in the same theme (46)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
Persistent Identifiers (DOI)
Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.