Came across this CFE article recently regarding local communes' ability to reassess the level of CFE contributions.
Many thanks to Tracy who has kindly translated it below:
A decision has been made in the Senate affecting the current rules whereby the communes fix the amount of the CFE according to their turnover.
The amendment authorises the communes ‘if they wish’ to reconsider the decisions taken in 2011. They may decide to allow a rebate/discount on the 2012 contributions to allow for a minimum contribution, negating the large increase between 2011 and 2012. This meeting must take place before the 15th January and they must make their decision to hold the review before the 15th December.
For those communes deciding to do this, a payment extension is given to all taxpayers for the amount exceeding the CFE paid in 2011. Once the discount is decided, the taxpayer must immediately pay the new balance due.
However, payment extensions must be granted to all businesses according to their capacity to pay, with regards to their tax payment in 2011. For those who pay by direct monthly payment, a repayment will be made by the Service des Impots. These decisions still have to be made to the Assembly.
All communes have till the 31 December to fix the amounts for next year. The Commission also notes that they are still reflecting on ways to change the imposition.