Dataset Direct Download Service (WFS): Municipalities in the rural business revitalisation zone in 2020 in Corrèze

N_ZORCOMIR_2020_FLA_S_019 Municipalities in the rural business revitalisation zone in 2020 in Corrèze The classification of municipalities as “area for the revitalisation of rural businesses” (Zorcomir) was published in the Official Journal on 27 November. This new arrangement proposed by the Rural Agenda mission at the end of 2019 was established by the Finance Act for 2020 to support local trade (Articles 110 and 111). The past year makes this support even more valuable. Municipalities with a municipal population of less than 3,500 inhabitants, which are not integrated into an urban area of more than 10,000 jobs and have no more than ten shops on their soil, are classified. Subject to a deliberation of the municipality or intercommunality to this effect, businesses with fewer than 11 employees and less than EUR 2 million in turnover may apply for exemptions from corporate property assessment (CFE), building property tax (TFPB) and corporate value added tax (CVAE) for the financial years 2020 to 2023. The exemptions are compensated by 33 % by the State. They cannot be combined with other possible exemptions, in particular those of RRAs (rural revitalisation zones). It should be noted that a similar arrangement has been provided for municipalities that have signed an ORT (operation to revitalise the territory). Reference: order of 16 October 2020 establishing the classification of municipalities as areas for the revitalisation of businesses in rural areas, OJ of 27 November 2020. —> https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000042570267 Law of 28 December 2019 on Finance for 2020 -> https://www.legifrance.gouv.fr/loda/id/JORFTEXT000039683923/2020-11-27/