TASCOM : Tax on commercial premises

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).