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Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00139
|
https://bofip.impots.gouv.fr/bofip/8835-PGP.html/identifiant=ACTU-2013-00139
|
2013-06-03 00:00:00
|
fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368
|
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] |
Séries / Divisions :
BIC - CHAMP, ANNX
Texte :
L'article
29 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 aménage les dispositions de l'article
44 octies du code général des impôts (CGI) et de l'article 44 octies A du CGI relatives aux modalités de
détermination du bénéfice exonéré, lorsque le contribuable n'exerce pas l'ensemble de son activité en zone.
Ainsi, pour les exercices clos à compter du 31 décembre 2013, les entreprises exerçant à la fois en zone et hors zone sont
exonérées d'impôt sur les bénéfices au prorata du montant hors taxes du chiffre d'affaires ou des recettes qu'elles ont réalisé en zone. Néanmoins, ces nouvelles modalités de détermination du bénéfice
exonéré ne s'appliquent pas aux entreprises non sédentaires (entreprises de gardiennage, de construction, de nettoyage, etc.) réalisant des activités hors zone et qui ne disposent que de locaux en
zone. Pour les entreprises non sédentaires disposant de locaux hors zone, des modalités spécifiques de détermination du bénéfice exonéré sont prévues.
Enfin, pour davantage de lisibilité, le plan de classement de la section 2 du chapitre 1 du titre 8 de la division
BIC - CHAMP est modifié de la façon suivante :
Plan avant modification :
Section 2 : Entreprises implantées dans les zones franches urbaines de 1ère et 2nde génération (ZFU)
Sous-section 1 : Champ d'application
Sous-section 2 : Portée et calcul des allègements fiscaux
Plan après modification :
Section 2 : Entreprises implantées dans les zones franches urbaines de 1ère et 2nde génération (ZFU)
Sous-section 1 : Zones et entreprises éligibles
Sous-section 2 : Conditions liées à l'implantation de l'activité
Sous-section 3 : Périodes d'application des allègements fiscaux et de réalisation des bénéfices
Sous-section 4 : Portée et calcul des allègements fiscaux
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-20 : BIC - Champ d'application et territorialité -
Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises implantées dans les zones franches urbaines (ZFU) de première et deuxième générations
BOI-BIC-CHAMP-80-10-20-10 : BIC - Champ d'application et territorialité
- Exonérations - Entreprises ou activités implantées dans les zones franches urbaines (ZFU) de première et deuxième générations - Zones et entreprises éligibles
BOI-BIC-CHAMP-80-10-20-20 : BIC - Champ d'application et territorialité
- Exonérations - Entreprises implantées dans les zones franches urbaines (ZFU) de première et deuxième générations - Conditions liées à l'implantation de l'activité
BOI-BIC-CHAMP-80-10-20-30 : BIC - Champ d'application et territorialité
- Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises implantées dans les zones franches urbaines (ZFU) de première et deuxième générations - Périodes
d'application des allègements fiscaux et de réalisation des bénéfices
BOI-BIC-CHAMP-80-10-20-40 : BIC - Champ d'application et territorialité
- Exonérations - Entreprises implantées dans les zones franches urbaines (ZFU) de première et deuxième générations - Portée et calcul des allègements fiscaux
BOI-BIC-CHAMP-80-10-30 : BIC - Champ d'application et territorialité -
Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises implantées dans les zones franches urbaines (ZFU) de troisième génération
BOI-ANNX-000147 : ANNEXE - BIC - Zones franches urbaines - Modèle de
fiche de calcul à joindre à la déclaration afférente au résultat de la période d'imposition (CGI, art. 44 octies)
BOI-ANNX-000148 : ANNEXE - BIC - Zones franches urbaines - Modèle de
fiche de calcul à joindre à la déclaration afférente au résultat de la période d'imposition (CGI, art. 44 octies A)
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00171
|
https://bofip.impots.gouv.fr/bofip/9289-PGP.html/identifiant=ACTU-2014-00171
|
2014-06-25 00:00:00
|
68897f3872d29bce5f376ce81467c2ffff2fc04f1d019a734dd56ebdee942461
|
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] |
Séries / Divisions :
IR - RICI, RPPM - RCM, BIC - PVMV, IS - CHAMP, TVA - CHAMP, TVA - DED, IF - CFE
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-IR-RICI-230-30-20 : IR - Réduction d'impôt accordée au titre des investissements locatifs réalisés dans le cadre de la
loi "Scellier" - Taux
BOI-RPPM-RCM-30-50-20 : RPPM - Revenus et profits du patrimoine mobilier, gains et profits assimilés - Modalités
particulières d'imposition - Distributions effectuées par les sociétés immobilières
BOI-BIC-PVMV-30-30-110 : BIC - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille -
Mesures d'exonération
BOI-IS-CHAMP-30 : IS - Champ d'application et territorialité - Exonérations
BOI-IS-CHAMP-30-80 : IS - Champ d'application et territorialité - Exonérations - Sociétés immobilières d'investissement
(SII)
BOI-IS-CHAMP-30-80-10 : IS - Champ d'application et territorialité - Exonérations - Sociétés immobilières
d'investissement (SII) - Statut juridique
BOI-IS-CHAMP-30-80-20 : IS - Champ d'application et territorialité - Exonérations - Sociétés immobilières
d'investissement (SII) - Régime fiscal
BOI-IS-CHAMP-30-90 : IS - Champ d'application et territorialité - Exonérations - Sociétés immobilières de gestion (SIG)
BOI-TVA-CHAMP-20-60-20 : TVA - Champ d'application et territorialité - Transports internationaux de marchandises
BOI-TVA-DED-30-30-20 : TVA - Exclusions du droit à déduction - Limitations concernant certains biens et services -
Véhicules ou engins de transport de personne
BOI-TVA-DED-40-10-30 : TVA - Droits à déduction - Conditions formelles d'exercice du droit à déduction - Importation de
biens meubles corporels
BOI-IF-CFE-10-30-60-10 : IF - Cotisation foncière des entreprises - Exonérations facultatives temporaires - Médecins,
auxiliaires médicaux et vétérinaires
Signataire des document liés :
Jean-Pierre Lieb, Chef du service juridique de la fiscalité
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00247
|
https://bofip.impots.gouv.fr/bofip/9137-PGP.html/identifiant=ACTU-2013-00247
|
2013-11-18 00:00:00
|
1f452dfd82d0a9d2cd3e998faaa9b7bbda2cfdccd9fed904db99973d31b54ab3
|
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] |
Séries / Divisions :
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Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité
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Bulletin officiel des finances publiques - impôts
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ACTU-2013-00241
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https://bofip.impots.gouv.fr/bofip/9128-PGP.html/identifiant=ACTU-2013-00241
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2013-10-28 00:00:00
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fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368
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] |
Série / Division :
IR - RICI
Texte :
Le bénéfice de la réduction d’impôt sur le revenu en faveur de l'investissement locatif intermédiaire (dispositif
« Duflot »), prévue à l'article 199 novovicies du code général des impôts (CGI), est conditionné à la justification
du respect d’un niveau de performance énergétique globale fixé par décret.
Pour les investissements réalisés en métropole portant sur des constructions neuves, les logements ayant fait l'objet d'une
demande de permis de construire avant le 1er janvier 2013 doivent bénéficier du label « bâtiment basse consommation énergétique, BBC 2005 ». Il est toutefois admis que la justification du
bénéfice du label « BBC 2005 » ne soit pas exigée pour les logements pour lesquels le contribuable peut justifier du respect par anticipation de la réglementation thermique 2012 (RT 2012).
Les modalités de justification du respect par anticipation de la RT 2012 sont précisées.
Il est admis que ces dispositions s'appliquent également, aux mêmes conditions, pour le bénéfice de la réduction d’impôt
sur le revenu en faveur de l'investissement locatif (dispositif « Scellier ») prévue à l'article 199 septvicies du
CGI.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-230-10-30-20 : IR - Réduction d'impôt accordée au titre des
investissements locatifs réalisés dans le cadre de la loi « Scellier » - Champ d'application - Conditions relatives aux immeubles
BOI-IR-RICI-230-30-20 : IR - Réduction d'impôt accordée au titre des
investissements locatifs réalisés dans le cadre de la loi "Scellier" - Taux
BOI-IR-RICI-360-10-30 : IR - Réduction d’impôt sur le revenu en faveur de l’investissement locatif
intermédiaire - Dispositif « Duflot » - Champ d’application - Caractéristiques des immeubles éligibles
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00053
|
https://bofip.impots.gouv.fr/bofip/9337-PGP.html/identifiant=ACTU-2014-00053
|
2014-02-20 00:00:00
|
615aeb554154a49729a2eb9661428fe344f7265556fa5737a6ccc34d4a1253d5
|
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] |
Série / Divisions :
TVA - LIQ, TVA - SECT
Texte :
Le G de l'article 278-0 bis du code général des
impôts (CGI) prévoit que le taux réduit de taxe sur la valeur ajoutée de 5,5 % s'applique aux droits d'entrée dans les salles de cinéma.
Par ailleurs, les cessions de droit patrimoniaux portant sur des œuvres cinématographiques supportent le taux réduit de TVA
de 10 % sauf lorsqu'il s'agit d’œuvres cinématographiques représentées au cours de certaines séances ou dans le cadre de festivals de cinéma (CGI, art. 278-0 bis, H et
CGI, art. 279, g).
Pour mémoire, les cessions de droits patrimoniaux portant sur des œuvres pornographiques ou d'incitation à la violence
restent soumises au taux normal de TVA (CGI, art. 279 bis, 3°-a et b).
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Prestations de services imposables au
taux réduit - Spectacles
BOI-TVA-LIQ-30-20-100 : TVA - Liquidation - Taux - Autres prestations de service
imposables au taux réduit
BOI-TVA-SECT-20-30 : TVA - Régimes sectoriels - Cinéma - Producteurs d’œuvres
cinématographiques
BOI-TVA-SECT-20-50 : TVA - Régimes sectoriels - Cinéma - Exploitants de salles
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00126
|
https://bofip.impots.gouv.fr/bofip/9365-PGP.html/identifiant=ACTU-2014-00126
|
2014-04-29 00:00:00
|
301c4a3eac1a43cc816ced922fa15d5b8e0b3cff02d5204341e2bce1478bdf2e
|
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] |
Série / Division :
CF - INF
Texte:
Des précisions sont apportées sur l'interprétation de la réponse ministérielle Valleix
(RM Valleix n°39810, JO AN 17 juin 1991 p. 2382) concernant les modalités de prise en compte des acomptes versés pour la calcul
de la majoration au taux de 40% résultant du dépôt tardif d'une déclaration de succession.
Actualité liée :
x
Document lié :
BOI-CF-INF-10-20-10 : Infractions et sanctions - Infractions relatives à
l'assiette de l'impôt - Défaut ou retard dans la souscription d'une déclaration ou la présentation d'un acte à la formalité
Signataire du document lié :
Rémi Van Lede, Sous-directeur du contentieux des impôts des particuliers
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00061
|
https://bofip.impots.gouv.fr/bofip/9397-PGP.html/identifiant=ACTU-2014-00061
|
2014-02-27 00:00:00
|
d2e5016ec9ced37fb0dbe647e6ea7285a3d48336708706ce5a823770254f5223
|
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] |
Série / Division :
IF - AUT, ANNX
Texte :
Les commentaires relatifs à la taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de
stockage et les surfaces de stationnement perçue en région Ile-de-France (TSB) sont mis à jour des dispositions de
l'arrêté ministériel du 23
décembre 2013, qui actualise les tarifs de la taxe pour l'année 2014. Il est précisé que la délimitation du périmètre de l'unité urbaine de Paris effectuée par
l'arrêté du 31 décembre
2012 demeure valable.
Par ailleurs,
l'article
50 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 a apporté des aménagements à l'article
231 ter du code général des impôts.
Ainsi, l'actualisation annuelle des tarifs de la TSB en fonction du dernier indice du coût de la construction publié par
l'Institut national de la statistique et des études économiques au 1er janvier se fera désormais par voie de mise à jour du Bulletin Officiel des Finances Publiques-Impôts et non plus par
voie d'arrêté ministériel.
Cette disposition s'applique à compter de la taxe due au titre de 2015.
De plus, sont désormais à prendre en compte, pour le classement dans la troisième circonscription tarifaire de la TSB des
communes éligibles à la fois à la dotation de solidarité urbaine et de cohésion sociale (DSU-CS) et au bénéfice du fonds de solidarité des communes de la région d'Ile-de-France (FSRIF), les données
relatives à l'année précédant celle de l'imposition et non plus les données relatives à l'année d'imposition.
Cette disposition s'applique à compter de la taxe due au titre de 2014.
La liste des communes éligibles à la fois à la DSU-CS et au bénéfice du FSRIF au titre de 2013, classées dans la troisième
circonscription tarifaire pour le calcul de la TSB due au titre de 2014, est présentée dans le BOI-ANNX-000463.
Actualité liée :
X
Documents liés :
BOI-IF-AUT-50-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers -
Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France - Établissement de la taxe
BOI-ANNX-000463 : ANNEXE - IF - Liste des communes éligibles à la fois à la dotation de solidarité urbaine et de
cohésion sociale et au bénéfice du fonds de solidarité des communes de la région d'Ile-de-France
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00090
|
https://bofip.impots.gouv.fr/bofip/9432-PGP.html/identifiant=ACTU-2014-00090
|
2014-03-21 00:00:00
|
0884b8bd46eb52de1c72bf82336ceb9cff741ab1981831640953be8aa110535d
|
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] |
Séries / Divisions :
BIC - CHAMP, IF - TFB, IF - CFE
Texte :
L'article
29 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 prévoit notamment la prorogation d'une année, soit jusqu'au 31 décembre 2014, des exonérations fiscales (impôt sur
les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises) codifiées respectivement à
l'article 44 duodecies du code général des impôts (CGI), à
l'article 1383 H du CGI et au I quinquies A de
l'article 1466 A du CGI, applicables dans les bassins d'emploi à redynamiser.
Deux modifications sont également apportées à l'exonération d'impôt sur les
bénéfices, pour les créations d'activités réalisées à compter du 1er janvier 2014 :
- la durée de l'exonération est ramenée à soixante mois (contre quatre-vingt-quatre
mois pour les créations d'activités intervenues jusqu'au 31 décembre 2013) ;
- le bénéfice de l'exonération est perdu à compter de l'exercice au cours duquel le
contribuable procède à une distribution de dividendes à ses actionnaires.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-50 : BIC - Champ d'application et territorialité - Exonération des
activités implantées dans les bassins d'emploi à redynamiser
BOI-IF-TFB-10-160-20 : IF - Taxe foncière sur les propriétés bâties - Exonération des
immeubles appartenant à des entreprises implantées dans les bassins d'emploi à redynamiser
BOI-IF-CFE-10-30-60-50 : IF - Cotisation foncière des entreprises - Champ d'application
- Personnes et activités exonérées - Exonération facultative temporaire en faveur des extensions ou créations d'établissement dans les bassins d'emploi à redynamiser
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00222
|
https://bofip.impots.gouv.fr/bofip/9437-PGP.html/identifiant=ACTU-2014-00222
|
2014-08-28 00:00:00
|
cddb6029aad177eb8a9e0a260a630b7743b8fc3ffeb9164031a3a362534126cd
|
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] |
Séries / Divisions :
TVA - DECLA , TCA - AUTO , TCA - VLV, TCA - PRT, TCA - IMP, TCA - AHJ, TCA - RSP, TCA - TPC, TCA - EOL,
TCA - BEU
Texte :
Le paiement par acomptes des taxes assimilées à la TVA pour les redevables relevant du régime simplifié
d'imposition est supprimé
(article
20 de la loi de finances rectificative pour 2013 n° 2013-1279 du 29 décembre 2013). Désormais les redevables relevant du régime simplifié d'imposition doivent acquitter les taxes assimilées à la
TVA au moment du dépôt de la déclaration annuelle de TVA n° 3517-S CA12/CA12E (CERFA n°11 417). Le formulaire n° 3514 (CERFA n° 11 744) relatif au paiement des
acomptes de TVA a été modifié en conséquence.
Ces imprimés sont disponibles en ligne à la rubrique
"Recherche de formulaires" du site www.impots.gouv.fr.
Actualité liée :
X
Documents liés :
BOI-TVA-DECLA-20-20-30-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables -
Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régime simplifié de liquidation et de recouvrement - Déclaration de chiffre d'affaires
BOI-TCA-AUTO : TCA - Taxe pour le développement de la formation professionnelle dans les métiers de la réparation de
l’automobile, du cycle et du motocycle
BOI-TCA-VLV : TCA - Taxe sur les ventes et les locations de vidéogrammes destinés à l’usage privé du public
BOI-TCA-PRT : TCA - Taxe sur la publicité diffusée par voie de radiodiffusion sonore et de télévision
BOI-TCA-IMP : TCA - Taxe sur les appareils de reproduction ou d'impression
BOI-TCA-AHJ : TCA - Taxe forfaitaire sur les actes des huissiers de justice
BOI-TCA-RSP : TCA - Contribution sur les retransmissions sportives
BOI-TCA-TPC : TCA - Taxe sur le transport public aérien et maritime en provenance ou à destination de la Corse
BOI-TCA-EOL : TCA - Taxe sur l'édition des ouvrages de librairie
BOI-TCA-BEU : TCA - Taxe destinée à financer le fonds de garantie des risques liés à l’épandage agricole des boues d’épuration
urbaines ou industrielles
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00200
|
https://bofip.impots.gouv.fr/bofip/9470-PGP.html/identifiant=ACTU-2014-00200
|
2014-07-16 00:00:00
|
70dd735002c44142784639209e383cc6da306d23921802b25084afaad3bc6103
|
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00010
|
https://bofip.impots.gouv.fr/bofip/9269-PGP.html/identifiant=ACTU-2014-00010
|
2014-01-20 00:00:00
|
fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368
|
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] |
Séries / Divisions :
BNC - CHAMP, BIC - CHAMP, ENR - DMTG, PAT - ISF
Texte :
Les gains tirés de la vente d'unités de compte virtuelles stockées sur un support électronique (notamment les "bitcoins"),
lorsqu'ils sont occasionnels, sont soumis à l'impôt sur le revenu dans la catégorie des bénéfices non commerciaux (BNC).
Si l'activité est exercée à titre habituel, elle relève du régime d'imposition des bénéfices industriels et commerciaux
(BIC).
Par ailleurs, les unités de compte virtuelles stockées sur un support électronique entrent dans l'assiette de l'impôt de
solidarité (ISF) définie par l'article 885 E du code général des impôts (CGI) et doivent ainsi figurer dans la déclaration
annuelle d'ISF des redevables qui en possèdent.
Les transmissions à titre gratuit d'unités de compte virtuelles stockées sur un support électronique sont également, en
vertu des dispositions de l'article 750 ter du CGI, soumises aux droits de mutation à titre gratuit, sous réserve de
l'application de conventions internationales.
Actualité liée :
X
Documents liés :
BOI-BNC-CHAMP-10-10-20-40 : BNC - Champ d'application - Activités et revenus imposables -
Exploitations lucratives et sources de profits - Professions ou activités dont la classification fiscale des revenus a donné lieu à des solutions administratives ou jurisprudentielles
BOI-BIC-CHAMP-60-50 : BIC - Champ d'application – Précisions doctrinales ou
jurisprudentielles relatives à certaines professions - Autres professions
BOI-ENR-DMTG-10-10-20-10 : ENR - Mutations à titre gratuit – Successions – Champ
d'application des droits de mutation par décès - Biens à déclarer – Règles générales
BOI-PAT-ISF-30-20-10 : PAT - ISF - Biens, droits et valeurs imposables - Règles propres
à l'impôt de solidarité sur la fortune
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00196
|
https://bofip.impots.gouv.fr/bofip/9515-PGP.html/identifiant=ACTU-2014-00196
|
2014-07-11 00:00:00
|
ac81acb1aea52c55a3b5d9d874f1d9a76393adc77f9558aabe06d5f800cefff1
|
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] |
Série / Division :
IF - CFE
Texte :
Les I et II de
l'article
43 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 modifient les dispositions codifiées à
l'article 1681 sexies du code général des impôts (CGI) ainsi qu'à
l'article L. 253 du livre des procédures fiscales (LPF).
Le 3 de l'article 1681 sexies du CGI précise les conditions d’assujettissement des entreprises à l'obligation de paiement
de la cotisation foncière des entreprises (CFE) et de l'imposition forfaitaire des entreprises de réseaux (IFER) par voie dématérialisée.
Ainsi, à compter du 1er octobre 2014, la CFE, ses taxes additionnelles,
les frais mentionnés sur le rôle ainsi que leur acompte doivent être acquittés par un moyen de paiement dématérialisé par toutes les entreprises quel que soit le montant de leur chiffre d'affaires ou
leur régime d'imposition.
L'alinéa 3 de l'article L. 253 du LPF prévoit la dématérialisation des avis d'imposition issus du rôle primitif de CFE et
des taxes additionnelles, d'IFER et de sa contribution. En 2014, ces avis sont disponibles exclusivement sous forme dématérialisée dans le compte fiscal professionnel en ligne des contribuables
assujettis à l'obligation de paiement dématérialisé l'année précédant l'émission du rôle.
Actualité liée :
X
Document lié :
BOI-IF-CFE-40-10 : IF - Cotisation foncière des entreprises - Recouvrement.
Signataire du document lié :
Laurent MARTEL, l'Inspecteur des Finances, chargé de la sous-direction des professionnels et de l'action en recouvrement.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00212
|
https://bofip.impots.gouv.fr/bofip/9580-PGP.html/identifiant=ACTU-2014-00212
|
2014-08-05 00:00:00
|
aada59242c6ffc98ef15d73d9c375fcdbbd193c27ccbf79a99785de7d0039b59
|
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] |
Série / Division :
BIC - PTP
Texte :
Le Conseil d'État
(CE, arrêt du 20 mars 2013 n° 347633,
ECLI:FR:CESSR:2013:347633.20130320) a considéré que :
- l'impôt correspondant au bénéfice que l'entreprise a réalisé au cours d'un exercice déterminé, qui doit être
retranché de ce bénéfice, ne peut s'entendre que de l'impôt sur les sociétés, au taux de droit commun, résultant des règles d'assiette et de liquidation qui régissent ordinairement l'imposition des
bénéfices ;
- dans le cas où une entreprise bénéficie de crédits d'impôt imputables sur le montant de cet impôt, il n'y a pas
lieu, par suite, de tenir compte du montant de ces crédits pour le calcul de la réserve spéciale de participation (RSP).
En conséquence, le rescrit (RES n° 2010/23 (FE) du 13 avril 2010) selon lequel, pour le calcul de la RSP, l'impôt
sur les sociétés retenu s'entend obligatoirement après imputation de crédits et réductions d'impôt afférents aux revenus inclus dans le bénéfice imposable au taux de droit commun, est rapporté.
Actualité liée :
X
Document lié :
BOI-BIC-PTP-10-10-20-10 : BIC - Intéressement et participation - Participation
des salariés aux résultats de l'entreprise - Modalités de calcul de la participation globale des salariés aux résultats des entreprises de 50 salariés et plus - Définition des éléments à prendre en
compte pour le calcul de la réserve spéciale de participation - Bénéfice net
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
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ACTU-2014-00226
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https://bofip.impots.gouv.fr/bofip/9625-PGP.html/identifiant=ACTU-2014-00226
|
2014-09-05 00:00:00
|
7be92d15ce921876c13a36eba14f89dcdd40f5844fff022dbbfa38ca93fdd7ac
|
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] |
Séries / Divisions :
IR - DECLA, IR - DOMIC
Texte :
Des aménagements et précisions sont apportés concernant les dates de souscription des déclarations de revenus et les
modalités de déclaration en ligne.
Actualité liée :
X
Documents liés :
BOI-IR-DECLA-20-10-10 : IR - Établissement de l'impôt - Déclaration d'ensemble -
Personnes tenues de souscrire une déclaration
BOI-IR-DOMIC-10-20-30 : IR - Personnes non domiciliées en France - Application du droit
interne en l'absence de conventions internationales - Modalités d'imposition - Établissement de l'impôt sur le revenu et cas particuliers
Signataire des documents liés :
Guillaume Talon, Sous-directeur de la gestion fiscale des particuliers
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00241
|
https://bofip.impots.gouv.fr/bofip/9691-PGP.html/identifiant=ACTU-2014-00241
|
2014-09-30 00:00:00
|
5c3cf636410c8dcf17cdeb8cf3fb608df2cf6ed4fc12554ab1033b19df8985f1
|
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] |
Série / Division :
IF - TFB
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-IF-TFB-50-20-20 : IF - Taxe foncière sur les propriétés bâties - Dégrèvement en faveur de certains propriétaires de logements sociaux
Signataire du document lié :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00251
|
https://bofip.impots.gouv.fr/bofip/9720-PGP.html/identifiant=ACTU-2014-00251
|
2014-10-13 00:00:00
|
2d2fff741272cc22342f13750c07b946134ac08e11e66ef6beabdd883b1567de
|
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] |
Séries / Divisions :
BIC - RICI, IS - DECLA, IS - GPE
Texte :
L'article 66 de la
loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 a instauré un crédit d'impôt pour la compétitivité et l'emploi (CICE), codifié à
l'article 244 quater C du code général des impôts (CGI), et dont les commentaires introductifs ont été publiés au
BOI-BIC-RICI-10-150, le 26 février 2013.
Des précisions sont apportées concernant l'utilisation de la créance de CICE quant au paiement de l'impôt sur les sociétés
(IS). Dans sa rédaction actuelle, la doctrine relative à l'imputation des crédits d'impôt reportables sur les acomptes d'IS a pu susciter des interrogations sur sa portée. La possibilité d' imputer le
CICE sur les acomptes d'IS versés postérieurement au dépôt de la déclaration relative à ce crédit d'impôt, est ainsi confirmée et la rédaction de cette doctrine clarifiée sur ce point.
Par ailleurs,
l'article
76 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 modifie les dispositions de l'article 244 quater C du CGI en prévoyant que les informations relatives à l'utilisation du CICE
doivent figurer, sous la forme d'une description littéraire, en annexe du bilan ou dans une note jointe aux comptes.
Actualités liées :
26/11/2013 : BIC - Crédit d'impôt pour la compétitivité et l'emploi – Précisions apportées quant à
l'assiette, le préfinancement dans les groupes de sociétés et les obligations déclaratives
Documents liés :
BOI-BIC-RICI-10-150-30-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôt -
Crédit d'impôt pour la compétitivité et l'emploi - Comptabilisation, imputation et remboursement immédiat de l'excédent pour certaines entreprises
BOI-BIC-RICI-10-150-30-20 : BIC - Réductions et crédits d'impôt - Crédits d'impôt -
Crédit d'impôt pour la compétitivité et l'emploi - Utilisation du crédit d'impôt - Créance sur l’État - Cession ou nantissement de la créance future - Suivi de l'utilisation du crédit d'impôt
BOI-IS-DECLA-20-10 : IS - Obligations de paiement - Versement d'acomptes provisionnels
BOI-IS-GPE-30-30-30-40 : IS - Régime fiscal des groupes de sociétés - Paiement de
l'impôt - Utilisation de créances et imputation de crédit d'impôt - Autres réductions et crédits
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00016
|
https://bofip.impots.gouv.fr/bofip/9766-PGP.html/identifiant=ACTU-2015-00016
|
2015-02-04 00:00:00
|
fff22a4d0a261f7ca7a1fc14a840f48ef71f964a5f2dc9c731c494667754ef4e
|
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] |
Séries / Divisions :
BIC - PVMV, BIC - AMT, BIC - PROV, BIC - PTP, BIC - DECLA, IS - RICI, IS - DECLA, IS - CESS, IS - FUS
Texte :
L'article 39 bis A du code général des
impôts (CGI) prévoit un régime spécial en faveur des entreprises de presse dans le but de leur permettre de financer elles-mêmes, au moyen des bénéfices qu'elles réalisent, l'acquisition des
éléments indispensables à leur exploitation.
A cette fin, ces entreprises sont autorisées à constituer une provision déductible de leur résultat imposable.
L'article
65 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 proroge jusqu'aux exercices clos au 31 décembre 2017 inclus la période au titre de laquelle les entreprises sont
autorisées à bénéficier de ces dispositions particulières.
Actualité liée :
X
Documents liés :
BOI-BIC-PVMV-20-10 : BIC - Plus-values et moins-values - Régime fiscal des
plus et moins-values des entreprises relevant de l'impôt sur le revenu - Régime fiscal des plus et moins-values à court terme et à long terme - Définition des plus-values et moins-values à court terme
BOI-BIC-PVMV-40-20-30-20 : BIC - Plus-values et moins-values - Régimes
particuliers - Plus et moins-values réalisées en fin d'exploitation - Transmission d'une entreprise individuelle par voie d'apport en société - Régime d'imposition des plus-values d'apport et des
bénéfices de l'entreprise apportée
BOI-BIC-AMT-10-30-40 : BIC - Amortissements - Règles de déduction - Base de
l'amortissement - Biens ayant fait l'objet d'une réévaluation
BOI-BIC-AMT-10-50-30 : BIC - Amortissements - Règles de déduction -
Comptabilisation des amortissements - Obligation de constater un amortissement minimal
BOI-BIC-PROV-20-10-10 : BIC - Provisions - Conditions de constitution -
Conditions de fond - Objet de la provision
BOI-BIC-PROV-60-60 : BIC - Provisions - Provisions réglementées - Entreprises de
presse
BOI-BIC-PROV-60-60-10 : BIC - Provisions - Provisions réglementées -
Entreprises de presse - Champ d'application et portée du régime spécial
BOI-BIC-PROV-60-60-20 : BIC - Provisions - Provisions réglementées -
Entreprises de presse - Limitation et emplois des déductions
BOI-BIC-PROV-60-60-30 : BIC - Provisions - Provisions réglementées -
Entreprises de presse - Constitution, utilisation et suivi de la provision
BOI-BIC-PTP-10-10-20-20 : BIC - Intéressement et participation - Participation
des salariés aux résultats de l'entreprise - Définition des éléments concourant au calcul de la réserve spéciale - Capitaux propres
BOI-BIC-DECLA-30-10-10-30 : BIC - Obligations déclaratives - Obligations fiscales et
comptables dans le cadre du régime du réel normal d'imposition - Documents annexes à la déclaration spéciale de résultats
BOI-IS-RICI-20-10 : IS - Réductions et crédits d'impôt - Réduction d'impôt pour
souscription au capital des entreprises de presse
BOI-IS-DECLA-10-10-20 : IS - Obligations déclaratives relatives aux
documents sociaux et documents annexes
BOI-IS-CESS-10 : IS - Cession ou cessation, transformation de sociétés, transfert de
siège et situations assimilées - Cession ou cessation d'entreprise
BOI-IS-FUS-10-20-30 : IS - Fusions et opérations assimilées - Conséquences du
régime spécial des fusions au regard de la société absorbée
Signature des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00017
|
https://bofip.impots.gouv.fr/bofip/9803-PGP.html/identifiant=ACTU-2015-00017
|
2015-02-04 00:00:00
|
eec15fb65180649cefee52082db75982f45d2a86db8575069d1d3244f31d05bb
|
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00224
|
https://bofip.impots.gouv.fr/bofip/9672-PGP.html/identifiant=ACTU-2014-00224
|
2014-09-01 00:00:00
|
a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1
|
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00220
|
https://bofip.impots.gouv.fr/bofip/9670-PGP.html/identifiant=ACTU-2014-00220
|
2014-08-25 00:00:00
|
a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1
|
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] |
Séries / Divisions :
RFPI - PVI, BA - BASE, BNC - BASE, BIC - PVMV, IS - BASE
Texte :
L'article 238 octies A du code général des
impôts (CGI) et l'article 210 F du CGI prévoient respectivement un régime d'exonération des plus-values de cession d'un
droit de surélévation réalisées par les entreprises relevant de l'impôt sur le revenu ou de l'impôt sur les sociétés et un régime d'imposition au taux réduit d'impôt sur les sociétés de 19 % des
plus-values nettes réalisées par une personne morale soumise à l'impôt sur les sociétés lors de la cession de locaux à usage de bureau ou à usage commercial destinés à être transformés en immeubles
d'habitation.
Le 9° du II de l'article 150 U du CGI prévoit
également une exonération, sous conditions, de la plus-value résultant de la cession d'un droit de surélévation par des personnes physiques ou des sociétés ou groupements qui relèvent de
l'article 8 du CGI, de l'article 8 bis du CGI, et de
l'article 8 ter du CGI, passibles de l'impôt sur le revenu dans les conditions prévues à l'article 150 U du CGI, en vue de la
réalisation de locaux destinés à l'habitation.
L'article
10 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 proroge l'application de ces dispositifs, qui visaient initialement les cessions réalisées au plus tard le 31 décembre 2014, aux
cessions réalisées au plus tard le 31 décembre 2017.
Actualité liée :
X
Documents liés :
BOI-RFPI-PVI-10-40-40 : RFPI - Plus-values immobilières - Exonération de la cession d'un
droit de surélévation.
BOI-BA-BASE-20-20-30-80 : BA - Base d'imposition - Plus-values et moins-values de
cessions d'éléments d'actif - Exonération des plus-values de cession de droit de surélévation
BOI-BNC-BASE-30-30-30-40 : BNC - Base d’imposition - Plus-values ou moins-values -
Modalités d'imposition - Exonération des plus-values de cession d'un droit de surélévation
BOI-BIC-PVMV-40-10-80 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et
moins-values en cours d'exploitation - Exonération des plus-values de cession d'un droit de surélévation
BOI-IS-BASE-20-30 : IS - Base d'imposition - Régimes particuliers applicables aux plus-values ou
moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés
BOI-IS-BASE-20-30-10 : IS - Base d'imposition - Régime des plus-values de cession de
locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00053
|
https://bofip.impots.gouv.fr/bofip/9901-PGP.html/identifiant=ACTU-2015-00053
|
2015-03-04 00:00:00
|
747a7528b1401bebe59f8bd63b2b97ba268349af6b67b5e062b098a71f7033dc
|
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] |
Séries / Divisions :
BNC - SECT, TVA - CHAMP
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site.
Les documents concernés sont recensés ci-après.
Actualité liée :
x
Documents liés :
BOI-BNC-SECT-60-10 : BNC - Régimes sectoriels - Propriétaires de chevaux de course non éleveurs, non entraîneurs, éleveurs
sans sol
BOI-TVA-CHAMP-10-10-40-40 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations des intermédiaires
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00061
|
https://bofip.impots.gouv.fr/bofip/9972-PGP.html/identifiant=ACTU-2015-00061
|
2015-03-04 00:00:00
|
40c2064f692d732295b1b7234bc2504f9a36485deb73f4b881950915de821a5e
|
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] |
Séries / Divisions :
BIC - DECLA, CF - INF
Texte :
L'article
10 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude modifie des obligations déclaratives pour les opérateurs de plateforme d'économie collaborative ainsi que les
sanctions y afférentes.
Ces nouvelles obligations s'appliquent à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-BIC-DECLA-30-70-40 : BIC - Régimes d'imposition et obligations déclaratives -
Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique
BOI-BIC-DECLA-30-70-40-10 : BIC - Régimes d'imposition et obligations déclaratives -
Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Champ d'application des obligations
BOI-BIC-DECLA-30-70-40-20 : BIC - Régimes d'imposition et obligations déclaratives -
Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Contenu des obligations
BOI-CF-INF-10-40 : CF - Infractions et sanctions - Infractions et pénalités fiscales
communes à tous les impôts - Autres infractions et pénalités communes
BOI-CF-INF-10-40-55 : CF - Infractions et sanctions - Infractions et pénalités fiscales
communes à tous les impôts - Autres infractions et pénalités communes - Non-respect des obligations déclaratives mises à la charge des opérateurs de plateforme de mise en relation par voie
électronique
Signataire des documents liés :
Maryvonne LE BRIGNONEN, Sous-directrice des particuliers
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00060
|
https://bofip.impots.gouv.fr/bofip/11792-PGP.html/identifiant=ACTU-2019-00060
|
2019-03-15 00:00:00
|
c252ac50192a00ed35469e32d497e416d384f91d29f3e6430f76bdafbc123e00
|
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] |
Séries / Divisions :
BA - RICI ; BIC - CHG ; BIC - RICI ; IS - GPE ; FORM
Texte :
Le dispositif de réduction d'impôt en faveur du mécénat d'entreprise, prévu à
l'article 238 bis du code général des impôts (CGI), a été modifié par les articles 61, 148 et 149 de la
loi n° 2018-1317 du 28 décembre
2018 de finances pour 2019.
Ainsi, le dispositif du mécénat est étendu aux versements effectués au profit d'organismes publics ou privés ayant pour
activité principale la présentation au public d’œuvres audiovisuelles, dans les conditions prévues au e du 1 de l'article 238 bis du CGI
(loi
n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 61).
Cette mesure s'applique à l'impôt sur le revenu dû au titre de l'année 2018 et des
années suivantes et à l'impôt sur les sociétés dû au titre des exercices clos à compter du 31 décembre 2018.
Par ailleurs, un nouveau plafond de versements a été instauré. Ainsi, les versements effectués par les entreprises ouvrent
droit à la réduction d'impôt dans la limite de 10 000 € ou de 5 ‰ du chiffre d'affaires lorsque ce dernier montant est plus élevé
(loi
n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 148). Ce nouveau plafond concerne également les dépenses effectuées au titre du dispositif de déduction spéciale en faveur des
entreprises qui achètent des œuvres originales d'artistes vivants, prévu à l'article 238 bis AB du CGI.
Cette mesure s'applique aux versements effectués au cours des exercices clos à
compter du 31 décembre 2019.
En outre, les entreprises qui effectuent au cours d'un exercice plus de 10 000 € de dons et versements ouvrant droit à la
réduction d'impôt doivent désormais déclarer à l'administration fiscale le montant et la date de ces dons et versements, l'identité des bénéficiaires ainsi que, le cas échéant, la valeur des biens et
services reçus, directement ou indirectement, en contrepartie
(loi
n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 149).
Cette mesure est applicable aux exercices ouverts à compter du 1er
janvier 2019.
Enfin, les conditions d'application et le taux de l'amende prévue à
l'article 1740 A du CGI ont été modifiés par
l'article
203 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019. Désormais, les organismes ne respectant pas les conditions posées par l'article 238 bis du CGI et qui délivrent sciemment des
certificats, reçus ou attestations permettant à un contribuable d’obtenir indûment cette réduction d’impôt sont passibles d’une amende fiscale égale à 60 % des sommes indûment mentionnées sur les
documents délivrés au contribuable. Lorsque ces documents ne mentionnent pas une somme, l'amende est égale au montant de la réduction d'impôt indûment obtenue.
Actualité liée :
X
Documents liés :
BOI-BA-RICI-10-20 : BA - Réductions d'impôt - Mécénat ou réduction d'impôt pour dons en
faveur des œuvres ou organismes visés à l'article 238 bis du CGI
BOI-BIC-CHG-70 : BIC - Frais et charges - Dépenses non liées à l'objet de l'entreprise
rendues déductible par la loi : mesures en faveur du mécénat
BOI-BIC-CHG-70-10 : BIC - Frais et charges - Dépenses non liées à l'objet de
l'entreprise rendues déductibles par la loi en faveur du mécénat - Dépenses d'acquisition d'œuvres d'artistes vivants ou d'instruments de musique
BOI-BIC-RICI-20 : BIC - Réductions et crédits d'impôt - Réductions d'impôt
BOI-BIC-RICI-20-30 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt pour les
dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI
BOI-BIC-RICI-20-30-10-10 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt
pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Entreprises concernées et organismes bénéficiaires des dons
BOI-BIC-RICI-20-30-10-15 : BIC - Réductions d'impôt - Mécénat ou réduction d'impôt
pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Cas particuliers
BOI-BIC-RICI-20-30-10-20 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt
pour les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Conditions relatives aux versements effectués par les entreprises
BOI-BIC-RICI-20-30-10-30 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt en
faveur des œuvres et organismes visés à l'article 238 bis du CGI - Champ d'application - Sanctions et procédure de rescrit
BOI-BIC-RICI-20-30-20 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt pour
les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Détermination de la réduction d'impôt
BOI-BIC-RICI-20-30-30 : BIC - Réductions d'impôts - Mécénat ou réduction d'impôt pour
les dons en faveur des œuvres et organismes visés à l'article 238 bis du CGI - Utilisation de la réduction d'impôt
BOI-IS-GPE-30-30-30-30 : IS - Régime fiscal des groupes de sociétés - Paiement de
l'impôt - Utilisation de créances et imputation de crédits d'impôt - Réduction d'impôt mécénat
BOI-FORM-000040 : FORMULAIRE - BIC - Réserve spéciale constituée en application de
l'article 238 bis AB du CGI
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00167
|
https://bofip.impots.gouv.fr/bofip/11815-PGP.html/identifiant=ACTU-2019-00167
|
2019-08-07 00:00:00
|
06f5f49fe77820ae38482aad47f846383c8e0deb0f6b3bdcd35c72d515db32e5
|
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] |
Série / Division :
BARÈME
Texte :
À la suite d'une erreur matérielle, la mise en ligne le 25 mars 2019 du document lié est remplacée par
la présente publication.
Actualité liée :
25/03/2019 : RSA - BNC - Barème kilométrique pour l'imposition des revenus de l'année 2018
Document lié :
BOI-BAREME-000001 : BAREME - Barèmes d'évaluation forfaitaire du prix de
revient kilométrique applicables aux automobiles et aux deux-roues motorisés
Signataire du document lié :
Maryvonne Le Brignonen, Sous-directrice des Particuliers
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00067
|
https://bofip.impots.gouv.fr/bofip/11821-PGP.html/identifiant=ACTU-2019-00067
|
2019-03-26 00:00:00
|
7f316f7dd000f8f49b8277dfe10e24200b480752cccd854e63a718a8c8d2449d
|
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] |
Série / Division :
CTX - GCX
Texte :
L'article
35 de la loi n° 2018-898 du 23 octobre 2018, relative à la lutte contre le fraude, a supprimé l'interdiction faite à l'administration fiscale de transiger avec un contribuable lorsqu'elle envisage
de mettre en mouvement l'action publique pour les infractions mentionnées au code général des impôts (Livre des procédures
fiscales [LPF], art. L. 247).
Ces nouvelles dispositions sont entrées en vigueur le 25 octobre 2018.
Une nouvelle mise à jour des commentaires relatifs à l'article L. 247 du LPF dans sa rédaction issue de la
loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 est en cours de rédaction.
Actualité liée :
X
Documents liés :
BOI-CTX-GCX-10-20 : La juridiction gracieuse - Objet des demandes
gracieuses présentées par les contribuables
BOI-CTX-GCX-10-30-10 : La juridiction gracieuse - Obligation de soumettre
les demandes gracieuses à l'instruction
Signataire des documents liés :
Maïté Gabet, Chef du Service du contrôle fiscal
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00119
|
https://bofip.impots.gouv.fr/bofip/11920-PGP.html/identifiant=ACTU-2019-00119
|
2019-05-29 00:00:00
|
520cee172525afc9ff3ef1f11c9463e8d56e19e93d0baa60248e7784d1f20fa8
|
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] |
Séries / Division :
INT - CVB ; ANNX
Texte :
Par un échange de lettres intervenu les 28 mai 2018 et 29 janvier 2019, l'accord entre les autorités compétentes françaises
et argentines vise à tirer toutes les conséquences de la réforme du financement des garanties publiques pour le commerce extérieur, mission désormais directement assurée par l’État par l’entremise de
Banque publique d'investissement (BPI) Assurance Export.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-ARG : Convention fiscale entre la France et l'Argentine
BOI-ANNX-0000476 : Échange de lettres du 28 mai 2018 et du 29 janvier 2019 entre la
France et l'Argentine relatif à l'exonération des intérêts bénéficiant d'une garantie publique
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00040
|
https://bofip.impots.gouv.fr/bofip/12075-PGP.html/identifiant=ACTU-2020-00040
|
2020-02-26 00:00:00
|
8d128263f411fb65f659995e2ef9d60ac9cdc9ca93e4f81927f658ab731e8b7f
|
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Signataire du document lié :
Florence LERAT, Sous-directrice du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00123
|
https://bofip.impots.gouv.fr/bofip/11941-PGP.html/identifiant=ACTU-2019-00123
|
2019-05-31 00:00:00
|
725e3ede8330525602773f07b84e9e49a4eeb394f1979907fd4e4bea2340a30f
|
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] |
Série / Division :
BIC - DECLA
Texte :
À la suite d'une erreur matérielle, la mise en ligne le 7 janvier 2020 du document lié est remplacée par la
présente publication.
Actualité liée :
07/02/2020 : BIC - Obligations des opérateurs de plateformes de mise en relation par voie électronique (loi n° 2018-898 du 23 octobre 2018
relative à la lutte contre la fraude, art. 10 ; arrêté du 30 décembre 2019 pris pour l'application de l'article 242 bis du code général des impôts) - Publication professionnelle urgente
Document lié :
BOI-BIC-DECLA-30-70-40-20 : Régimes d'imposition et obligations déclaratives
- Obligations déclaratives spécifiques ou communes - Obligations des opérateurs de plateforme de mise en relation par voie électronique - Contenu des obligations
Signataire du document lié :
Stéphane Créange, adjoint au chef du service du contrôle fiscal
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00038
|
https://bofip.impots.gouv.fr/bofip/12241-PGP.html/identifiant=ACTU-2020-00038
|
2020-02-21 00:00:00
|
ae91d051e3113d44cfe9dfdfb70f8a120a0326a9d5598c33c89c1d6207efc587
|
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] |
Série / Divisions :
TVA-CHAMP, TVA-DED
Texte :
L'article 36 de la loi n° 2020-105 du 10 février 2020 relative à la lutte contre le gaspillage et à l'économie circulaire crée l'article 273 septies D du code général des impôts (CGI) qui dispense de régularisation de la TVA les dons d'invendus alimentaires et non alimentaires neufs aux associations reconnues d'utilité publique présentant un intérêt général de caractère humanitaire, éducatif, social ou charitable.
L'article 84 B de l'annexe III au CGI et les présents commentaires précisent les conditions formelles à satisfaire afin de bénéficier de cette dispense.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-20-20 : TVA - Champ d'application et territorialité - Opérations imposables par disposition expresse de la loi - Livraisons à soi-même de biens et de services
BOI-TVA-DED-60-30 : TVA - Droits à déduction - Remise en cause de la déduction : Régularisations - Régularisations de la TVA initialement déduite afférente aux biens autres que les immobilisations et aux services
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00221
|
https://bofip.impots.gouv.fr/bofip/12436-PGP.html/ACTU-2020-00221-4
|
2020-08-26 00:00:00
|
da7dc3be7cd833bed276d0d50fe5b7136060e37749205c400945def4fd50e2b2
|
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] |
Séries / Divisions :
RPPM - RCM, RFPI - PVINR, BIC - CHAMP, BIC - PVMV, IS - CHAMP, IS-BASE, IS - DEF, IS - RICI
Texte :
1. Conformément aux dispositions de
l'article 84 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, le taux normal de l'impôt sur
les sociétés prévu au deuxième alinéa du I de l'article 219 du code général des impôts (CGI) est abaissé progressivement pour
atteindre 25 % en 2022, selon la trajectoire suivante :
- pour les exercices ouverts à compter du 1er janvier 2018, le taux de 28 % s'applique à l'ensemble des
redevables jusqu'à 500 000 € de bénéfices ; au-delà, le taux normal de l'IS est de 33,33 % ;
- pour les exercices ouverts à compter du 1er janvier 2019, le taux de 28 % s'applique à l'ensemble des
redevables jusqu'à 500 000 € de bénéfices ; au-delà, le taux normal de l'IS est de 31 % ;
- pour les exercices ouverts à compter du 1er janvier 2020, le taux normal de l'IS est fixé à 28 % ;
- pour les exercices ouverts à compter du 1er janvier 2021, le taux normal de l'IS est fixé à 26,5 % ;
- pour les exercices ouverts à compter du 1er janvier 2022, le taux normal de l'IS est fixé à 25 %.
Ce même article 84 de la loi n°
2017-1837 du 30 décembre 2017 de finances pour 2018 a procédé aux mesures de coordination nécessaires pour l'application de dispositifs fiscaux se référant au taux normal de l'impôt sur les
sociétés (CGI, art. 39, 12 bis ; CGI, art. 39
quindecies, I-2 ; CGI, art. 182 B ; CGI, art.
187 ; CGI, art. 212, I-b ; CGI, art. 219, I- a bis
; CGI, art. 244 bis).
2. De même, le 33° du III de
l'article
28 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a modifié le taux du prélèvement prévu à l'article
244 bis B du CGI et appliqué à certaines cessions de participations substantielles détenues par des non-résidents. Fixé à 45 %, ce taux est désormais aligné sur le taux normal de l'impôt sur les
sociétés lorsque le cédant est une personne morale ou un organisme non-résident.
Lorsque la cession est éligible au régime des plus-values à long terme sur titres de participation, il est par ailleurs
admis, sous certaines conditions, que la société cédante s'acquitte du prélèvement à hauteur du montant de l'impôt dont elle aurait été redevable si elle avait été une société résidente de France
(BOI-IS-RICI-30-20 au II-A-3 § 127 à 129.5).
Actualité liée :
01/08/2018 : IS - Diminution du taux normal de l'impôt sur les sociétés (loi n° 2017-1837 du 30
décembre 2017 de finances pour 2018, art. 84)
Documents liés :
BOI-RPPM-RCM-30-30-20-60 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Exonérations totales ou partielles de retenues à la
source (CGI, art. 119 bis-2) - Distributions des bénéfices réalisés hors de France
BOI-RPPM-RCM-30-30-30-30 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents -Retenue à la source applicable aux produits distribués
par les sociétés étrangères exerçant une activité en France - Exonération spéciale prévue en faveur des sociétés étrangères ayant leur siège dans un État membre de l'Union européenne ou partie à
l'accord sur l'Espace économique européen
BOI-RFPI-PVINR-20-20 : RFPI - PVINR - Taux du prélèvement
BOI-BIC-CHAMP-20-10-40 : BIC - Champ d'application - Revenus imposables par
détermination de la loi - Profits réalisés par les marchands de biens et assimilés - Modalités d'imposition
BOI-BIC-PVMV-20-40-20 : BIC - Plus-values et moins-values - Régime fiscal des
plus-values à court terme et à long terme - Régime fiscal des plus et moins-values nettes à long terme - Règles applicables aux moins-values nettes à long terme
BOI-IS-CHAMP-60-10-30 : IS - Champ d'application et territorialité - Détermination du
lieu d'imposition des entreprises dont le siège est situé hors de France
BOI-IS-BASE-35-50 : IS - Charges financières - Limitation des charges financières en
cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière
BOI-IS-DEF-30 : IS - Déficits et moins-values nettes à long terme - Modalités
d'imputation des moins-values nettes à long terme
BOI-IS-RICI-30-20 : IS - Réductions et crédits d'impôt - Dispositifs particuliers
d'imputation
Signataire des documents liés :
Christophe POURREAU, Directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2018-00116
|
https://bofip.impots.gouv.fr/bofip/11476-PGP.html/identifiant=ACTU-2018-00116
|
2018-08-01 00:00:00
|
6de1f42c6515e2738fe09c6cce8ea2df651095fafa066f6d9f1c7d5e289f57d9
|
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] |
Séries / Divisions :
IS - BASE, BA - BASE
Texte :
Pour la détermination des bénéfices agricoles, les produits en cours sont constitués des seules
avances aux cultures qui font l'objet des règles d'évaluation spécifiques fixées par l'article 72 A du code général des impôts
(CGI), lesquelles ont notamment pour conséquence d'exclure les charges de fermage de l'évaluation des avances aux cultures.
Toutefois, ces règles spécifiques aux bénéfices agricoles ne s'appliquent pas aux sociétés
soumises à l'impôt sur les sociétés qui exercent une activité agricole. Ces dernières doivent faire application des règles d'évaluation des stocks prévues en matière de bénéfices industriels et
commerciaux.
Actualité liée :
X
Documents liés :
BOI-IS-BASE : IS - Base d'imposition.
BOI-BA-BASE-20-20-20-30 : BA - Base d'imposition - Stocks -
Dispositions spécifiques.
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2012-00050
|
https://bofip.impots.gouv.fr/bofip/8210-PGP.html/identifiant=ACTU-2012-00050
|
2012-12-07 00:00:00
|
22fc1240b66f9fda80ff3c1b068d42f5931670e0ed280f07a163a6bb071b6153
|
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] |
Série / Division :
ENR - JOMI
Texte :
Les baux réels immobiliers définis à
l'article L. 254-1 du code de la construction et de l'habitation (CCH) sont exonérés de taxe de publicité
foncière en application des dispositions du 1° de l'article 743 du code général des impôts (CGI) lorsqu'ils sont consentis à un
preneur avec obligation de construire et, sur délibération des conseils généraux, en application des dispositions de l'article
1594 J du CGI, lorsqu'ils sont consentis à un preneur avec obligation de réhabiliter des constructions existantes.
Actualité liée :
X
Document lié :
BOI-ENR-JOMI-10 : ENR - Mutations de jouissance à titre onéreux - Baux d'immeubles
Signataire du document lié :
Antoine Magnant, sous-directeur de la fiscalité des transactions
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00219
|
https://bofip.impots.gouv.fr/bofip/9486-PGP.html/identifiant=ACTU-2014-00219
|
2014-08-19 00:00:00
|
cfffce1d9529b3505ede2fd78f2d98d332ba93851a4e2eff6a40ee07edfff04c
|
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 31 décembre 2020 au 30 mars 2021.
Actualité liée :
x
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00320
|
https://bofip.impots.gouv.fr/bofip/12718-PGP.html/ACTU-2020-00320
|
2021-01-06 00:00:00
|
375b1b9ae1f7ac082d55cd2c365bc21da65927b47daa1a76e53d086ed84a0cf0
|
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] |
Série / Division :
TFP - IFER
Texte :
Conformément au II de l'article 1635-0 quinquies du code général des impôts (CGI), les montants et tarifs de chacune des composantes de l'imposition forfaitaire sur les entreprises de réseaux (IFER) sont revalorisés chaque année comme le taux prévisionnel, associé au projet de loi de finances de l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.
Pour l'année 2021, ce taux s'élève à 0,6 %.
En outre, le tarif applicable à chacun des éléments de l'IFER mentionnée à l'article 1599 quater B du CGI est majoré, pour l'année 2021, conformément au mécanisme de garantie des ressources prévu au III de l'article 112 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 qui prévoit que, lorsque le montant du produit total de l'IFER portant sur les répartiteurs principaux de la boucle locale cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial perçu au titre d'une année est inférieur à 400 millions d'euros, le tarif applicable au titre de l'année suivante est majoré par un coefficient égal au quotient d'un montant de 400 millions d'euros par le montant du produit perçu.
Compte tenu du produit de cette composante de l'IFER perçu au titre de l'année 2020, le coefficient de majoration du tarif pour l'année 2021 est de 1,04725.
Actualité liée :
X
Documents liés :
BOI-TFP-IFER : TFP - Imposition forfaitaire sur les entreprises de réseaux (IFER)
BOI-TFP-IFER-10 : TFP - IFER sur les éoliennes et hydroliennes
BOI-TFP-IFER-100 : TFP - IFER sur les installations de production d’électricité d’origine géothermique
BOI-TFP-IFER-20 : TFP - IFER sur les installations de production d’électricité d’origine nucléaire ou thermique à flamme
BOI-TFP-IFER-30 : TFP - IFER sur les centrales de production d'énergie électrique d'origine photovoltaïque ou hydraulique
BOI-TFP-IFER-40 : TFP - IFER sur les transformateurs électriques
BOI-TFP-IFER-50 : TFP - IFER sur les stations radioélectriques
BOI-TFP-IFER-60 : TFP - IFER sur les installations gazières et les canalisations de transport de gaz naturel, d'autres hydrocarbures et de produits chimiques
BOI-TFP-IFER-70 : TFP - IFER sur le matériel ferroviaire roulant utilisé sur le réseau ferré national pour les opérations de transport de voyageurs
BOI-TFP-IFER-80 : TFP - IFER sur certains matériels roulants utilisés sur les lignes de transport en commun de voyageurs en Île-de-France
BOI-TFP-IFER-90 : TFP - IFER sur les répartiteurs principaux de la boucle locale cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00067
|
https://bofip.impots.gouv.fr/bofip/12832-PGP.html/ACTU-2021-00067
|
2021-02-10 00:00:00
|
32eaa8ca02b8863696c8011188a20ba2bdd378d062a74b1e6ec2d87545b5408f
|
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] |
Série / Division :
BIC - PDSTK
Texte :
L'article 175 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 supprime de l'article 38 bis du CGI certains renvois de l'article L. 211-24 du code monétaire et financier (CoMoFi) à l'article L. 211-26 du CoMoFi, modifiés par le décret n° 2020-1732 du 29 décembre 2020 modifiant le code monétaire et financier. Le traitement comptable des opérations de prêt et emprunt de titres financiers est précisé par le règlement n° 2020-10 du 22 décembre 2020 modifiant le règlement ANC n° 2014-07 du 26 novembre 2014 relatif aux comptes des entreprises du secteur bancaire.
Le dispositif de neutralisation fiscale des plus-values réalisées lors des opérations de prêt de titres prévu à l'article 38 bis du CGI demeure inchangé.
Actualité liée :
X
Document lié :
BOI-BIC-PDSTK-10-20-90 : BIC - Produits et stocks - Prêts de titres
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00105
|
https://bofip.impots.gouv.fr/bofip/12891-PGP.html/ACTU-2021-00105
|
2021-03-03 00:00:00
|
f69c1bc49b27e43767540f3da9f9ab9279f5772bfef85699795d7b9065d0e1c7
|
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] |
Série / Division :
BA - RICI
Texte :
L'article 150 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 proroge jusqu'en 2022 le crédit d'impôt en faveur de l'agriculture biologique prévu à l'article 244 quater L du code général des impôts (CGI). Il substitue par ailleurs, à compter du 1er janvier 2022, le règlement (UE) 2018/848 du Parlement européen et du Conseil du 30 mai 2018 relatif à la production biologique et à l'étiquetage des produits biologiques, et abrogeant le règlement (CE) no 834/2007 du Conseil, au règlement (CE) n° 834/2007 du Conseil, du 28 juin 2007, relatif à la production biologique et à l'étiquetage de produits biologiques et abrogeant le règlement (CEE) n° 2092/91.
Des précisions sont également apportées sur le périmètre des recettes à prendre en compte pour le calcul du seuil de 40 % de revenus provenant des activités mentionnées à l'article 63 du CGI.
Actualité liée :
X
Document lié :
BOI-BA-RICI-20-40 : BA - Réductions et crédits d'impôt - Crédit d'impôt en faveur de l'agriculture biologique
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00118
|
https://bofip.impots.gouv.fr/bofip/12918-PGP.html/ACTU-2021-00118
|
2021-03-10 00:00:00
|
d94d07846014436d20948ab55d0f0b2c7560688fd176837c03a1bba37030feb2
|
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] |
Série / Division :
TCA - PJC
Texte :
Les casinos autorisés par le ministère de l'intérieur à exploiter les jeux en métropole et dans les départements d'outre-mer sont assujettis à un régime fiscal spécifique à leur activité de jeux, prévu par les dispositions de l'article L. 2333-54 du code général des collectivités territoriales (CGCT) à l'article L. 2333-56 du CGCT, de l'article D. 2333-74 du CGCT à l'article R. 2333-82-4 du CGCT et l'arrêté du 29 octobre 2010 relatif aux modalités d'encaissement, de recouvrement et de contrôle des prélèvements spécifiques aux jeux de casinos exploités en application des articles L. 321 et suivants du code de la sécurité intérieure.
Actualité liée :
X
Documents liés :
BOI-TCA-PJC-10 : TCA - PJC - Prélèvements opérés sur les produits des jeuxBOI-TCA-PJC-10-10 : TCA - PJC - Prélèvements opérés sur les produits des jeux des casinos - Produits des jeuxBOI-TCA-PJC-10-10-10 : TCA - PJC - Prélèvements opérés sur les produits des jeux des casinos - Produits des jeux - Produit brut des jeux de contrepartieBOI-TCA-PJC-10-10-20 : TCA - PJC - Prélèvements opérés sur les produits des jeux des casinos - Produits des jeux - Produit brut des jeux de cercleBOI-TCA-PJC-10-10-30 : TCA - PJC - Prélèvements opérés sur les produits des jeux des casinos - Produits des jeux - Produit brut des jeux des machines à sousBOI-TCA-PJC-10-20 : TCA - PJC - Prélèvements opérés sur les produits des jeux - Prélèvement progressifBOI-TCA-PJC-10-30 : TCA - PJC - Prélèvements opérés sur les produits des jeux - Prélèvement institué dans le cadre du contrat de délégation de service publicBOI-TCA-PJC-10-40 : TCA - PJC - Prélèvements opérés sur les produits des jeux - Déclaration et paiement des prélèvements
Signataire des documents liés :
Véronique Rigal, sous-directrice des professionnels et du recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00142
|
https://bofip.impots.gouv.fr/bofip/13004-PGP.html/ACTU-2021-00142
|
2021-03-31 00:00:00
|
1d7a6d01f40d8e5fbde7df0a59d345f6cf6b71d7e788a789a1773066253f502b
|
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des
documents republiés. Compte tenu du nombre important de documents susceptibles d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les
évolutions doctrinales.
Signataire du document lié :
Florence LERAT, Sous-directrice du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2018-00141
|
https://bofip.impots.gouv.fr/bofip/11576-PGP.html/identifiant=ACTU-2018-00141
|
2018-12-05 00:00:00
|
a15eef934c438873a341da2eb1c2226238b0e7e0e7c8aa6b04eefc7f5740aef1
|
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel
des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales
mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans
la reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2017-00179
|
https://bofip.impots.gouv.fr/bofip/11099-PGP.html/identifiant=ACTU-2017-00179
|
2017-10-04 00:00:00
|
b535d21521f021fea868639cdfaae230aaef3c2c350bc7437ccd370908c12ee5
|
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] |
Série / Division :
BIC - BASE
Texte :
L'article 39 decies C du code général des impôts prévoit un dispositif de déduction exceptionnelle au profit des entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu selon un régime réel d'imposition, qui investissent dans des équipements permettant aux navires et aux bateaux de transport de marchandises ou de passagers d'utiliser des énergies propres.
L'article 25 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 aménage les conditions d'éligibilité, ainsi que les modalités d'application de ce dispositif de déduction exceptionnelle, afin de renforcer son efficacité.
Plus précisément, l'article 25 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 :
- étend le champ des équipements pouvant donner droit à l’application du dispositif de déduction exceptionnelle, afin notamment de tenir compte des évolutions technologiques et de l’ensemble des sources d’énergie disponibles qui permettent de réduire les émissions de gaz à effet de serre et la pollution atmosphérique (gaz de pétrole liquéfié, gaz naturel comprimé, ammoniac, méthanol, éthanol ou diméthyl éther) ;
- supprime le critère de rattachement géographique à la France, qui imposait un pourcentage annuel minimum d’escales dans les ports français ou de durée de navigation dans la zone économique exclusive française ;
- porte le taux de la déduction exceptionnelle, pour les biens destinés à compléter la propulsion principale du navire ou du bateau par une propulsion décarbonée (propulsion décarbonée auxiliaire), qui seront acquis à l'état neuf à compter du 1er janvier 2022 et jusqu'au 31 décembre 2024, à 85 % de leur valeur d'origine, hors frais financiers ;
- instaure un plafonnement de l'assiette de la déduction exceptionnelle pour certains biens éligibles au dispositif ;
- procède à diverses corrections d’ordre rédactionnel afin de clarifier et de simplifier les modalités d’application du dispositif.
Actualité liée :
X
Document lié :
BOI-BIC-BASE-100-40 : BIC - Base d'imposition - Déductions exceptionnelles - Déduction exceptionnelle en faveur des équipements permettant aux navires et aux bateaux de transport de marchandises ou de passagers d'utiliser des énergies propres
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00050
|
https://bofip.impots.gouv.fr/bofip/13524-PGP.html/ACTU-2022-00050
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2022-04-20 00:00:00
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1871fba316ce68c359b9bc5117a82245a3546df11b3eaccbc2313b95c4fa59eb
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] |
Série / Divisions :
TVA - BASE ; TVA - SECT
Texte :
Les précisions doctrinales relatives à l'assujettissement à la taxe sur la valeur ajoutée (TVA) des subventions et des indemnités, actuellement réparties entre le BOI-TVA-BASE-10-10-10, le BOI-TVA-BASE-10-10-30 et le BOI-TVA-BASE-10-10-40, ainsi que certaines propres au régime des agences de voyage figurant au BOI-TVA-SECT-60, sont regroupées dans un nouveau document qui y est entièrement consacré, le BOI-TVA-BASE-10-10-50.
Elles donnent de nouvelles illustrations d'indemnités, aides et subventions non imposables, notamment dans le domaine de l'énergie.
Par ailleurs, elles tirent les conséquences des dernières évolutions jurisprudentielles en la matière, notamment l'arrêt de la Cour de justice de l'Union européenne (CJUE), du 23 décembre 2015, aff. C-250/14 et C-289/14, Air France-KLM, et précisent son articulation avec l'arrêt de la CJCE du 18 juillet 2007, aff. C-277/05, Société thermale d’Eugénie les Bains. En ce sens, elles rappellent que :
- sont soumis à la TVA tous les frais appliqués par les opérateurs au titre d'une prestation, y compris au titre des facultés de dédit ménagées au client, et conservés par les opérateurs en cas de non-fourniture du service. Ces frais sont à distinguer des sommes ayant pour seul objet de réparer un préjudice, qui ne sont pas soumises à la TVA ;
- les principes dégagés par ces jurisprudences ne sont pas spécifiquement limités aux secteurs de l'hôtellerie ou du transport aérien ;
- la qualification au regard de la TVA d'une somme non remboursable ne dépend pas du comportement individuel du client. Notamment, la circonstance que le client ne se présente pas pour bénéficier d'une prestation ne saurait changer la nature des sommes préalablement versées. Ce constat n'interdit pas que des arrhes préalablement versées et non soumises à la TVA soient remboursées au moyen d'une imputation sur le prix d'opérations soumises à la TVA.
Les entreprises peuvent, jusqu'au 31 décembre 2022, continuer de se prévaloir des commentaires relatifs aux indemnités, dans leur rédaction antérieure à la présente publication, et figurant au X § 260 à 300 du BOI-TVA-BASE-10-10-10-20121115, au II § 130 à 190 du BOI-TVA-BASE-10-10-30-20140115 et au I-E-2 § 230 du BOI-TVA-SECT-60-20120912.
Le § 260 et le § 310 du BOI-TVA-BASE-10-10-50 font l'objet d'une consultation publique à compter de leur publication et jusqu'au 31 juillet 2022 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
30/03/2022 : TVA - TPS - Traitement fiscal de certaines aides versées dans le cadre de la crise sanitaire et de la hausse du prix de l'énergie - Rescrit
Document lié soumis à consultation publique :
BOI-TVA-BASE-10-10-50 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables - Subventions et indemnités (§ 260 et § 310)
Documents liés :
BOI-TVA-BASE-10-10 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables
BOI-TVA-BASE-10-10-10 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables - Frais divers inclus dans la base d'imposition
BOI-TVA-BASE-10-10-30 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables - Éléments divers exclus de la base d'imposition
BOI-TVA-BASE-10-10-40 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables - Primes de volume et d’objectifs, aides à l’élimination des déchets
BOI-TVA-SECT-60 : TVA - Régimes sectoriels - Agences de voyages et organisation de circuits touristiques
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00067
|
https://bofip.impots.gouv.fr/bofip/13558-PGP.html/ACTU-2022-00067
|
2022-05-11 00:00:00
|
1447cb16ffacbea48c7689ea08f6e4fbfb71be349d865aae11efc8a2907d7e96
|
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] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE
Texte :
Les 1° et 2° du I de l'article 68 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prorogent d'un an, soit jusqu'au 31 décembre 2023, les exonérations fiscales (impôt sur les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises) codifiées à l'article 44 sexdecies du code général des impôts (CGI), à l'article 1383 F du CGI, à l'article 1463 A du CGI et à l'article 1466 B du CGI, applicables dans les bassins urbains à dynamiser.
Les commentaires du BOI-BIC-CHAMP-80-10-90-20 feront l'objet d'une mise à jour ultérieure.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-90 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les bassins urbains à dynamiser
BOI-BIC-CHAMP-80-10-90-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les bassins urbains à dynamiser - Conditions d'éligibilité
BOI-IF-TFB-10-160-70 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations des immeubles rattachés à des entreprises nouvelles créées dans les bassins urbains à dynamiser
BOI-IF-CFE-10-30-45 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations de plein droit et facultative temporaires accordées pour les entreprises créées dans les bassins urbains à dynamiser
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00063
|
https://bofip.impots.gouv.fr/bofip/13545-PGP.html/ACTU-2022-00063
|
2022-07-27 00:00:00
|
1fa1cbe16d1ac8e14dd1caef2347d4bb2ba98f35452030bf0ee766d37320613c
|
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] |
Série / Division :
INT - CVB
Texte :
La convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu et sur la fortune signée à Paris le 7 juillet 1997 entre le Gouvernement de la République française et le Gouvernement de la République de Lituanie (décret n° 2001-406 du 2 mai 2001 portant publication de la convention entre le Gouvernement de la République française et le Gouvernement de Lituanie en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu et sur la fortune (ensemble un protocole), signée à Paris le 7 juillet 1997) contient une clause de la nation la plus favorisée aux points 8 et 9 de son protocole. Elle permet notamment l'application d’exemptions ou de taux de retenue à la source inférieurs, tels que prévus dans les conventions signées par la Lituanie avec des États tiers membres de l'Organisation de coopération et de développement économiques (OCDE).
À la suite de la signature par la Lituanie d’une convention fiscale avec le Japon le 13 juillet 2017, les intérêts payés sur des prêts de toute nature accordés par un établissement de crédit ainsi que les redevances en provenance d’un État contractant et dont le bénéficiaire effectif est un résident de l‘autre État contractant, sont imposables exclusivement dans cet autre État. Par ailleurs, le champ des redevances couvertes par ces stipulations est restreint.
Actualité liée :
X
Document lié :
BOI-INT-CVB-LTU : INT - Convention fiscale entre la France et la Lituanie
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00074
|
https://bofip.impots.gouv.fr/bofip/12842-PGP.html/ACTU-2021-00074
|
2023-10-04 00:00:00
|
6e9a1d728a44ad405ca5a63e00ffa090bdcc239f27f2ca6305ecbe28283fb8cf
|
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Série / Division :TVA - LIQTexte :L'article 90 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prévoit le bénéfice du taux réduit de 5,5 % de la taxe sur la valeur ajoutée (TVA) aux livraisons de préservatifs masculins et féminins.À cet effet, le A de l'article 278-0 bis du code général des impôts est complété par un 1° ter aux termes duquel, à compter du 1er janvier 2024, bénéficient de ce taux réduit les livraisons portant sur ces biens.Le taux réduit de 5,5 % de la TVA bénéficie également aux importations et acquisitions intracommunautaires de ces biens.Actualité liée :XDocument lié :BOI-TVA-LIQ-30-10-60 : TVA - Liquidation - Taux réduits - Autres biens et opérations soumis aux taux réduitsSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00048
|
https://bofip.impots.gouv.fr/bofip/14157-PGP.html/ACTU-2024-00048
|
2024-02-14 00:00:00
|
7803d772f36fe033a738fc0698e4b88ada31e2a0c9d8874ca6c9eff886d32351
|
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Série / Division :BIC - CHAMPTexte :1 / L'article 45 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 modifie les modalités d'application du régime des micro-entreprises, prévues à l'article 50-0 du code général des impôts (CGI), pour les activités de location meublée de tourisme.Cet article prévoit notamment, pour les activités de location de locaux meublés de tourisme non classés, la baisse du seuil de chiffre d'affaires d'application du régime des micro-entreprises à 15 000 € et fixe l'abattement représentatif de charges à 30 %.Par ailleurs, cet article institue un abattement supplémentaire de 21 % pour les activités de location de locaux meublés classés lorsque ces derniers ne sont pas situés dans des zones géographiques se caractérisant par un déséquilibre important entre l'offre et la demande de logements. Le bénéfice de cet abattement est, en outre, conditionné à la réalisation d'un chiffre d'affaires hors taxes, pour l'ensemble de ces activités, n'excédant pas, au cours de l'année civile précédente, 15 000 €.Les dispositions de cet article sont réputées s’appliquer aux revenus de l’année 2023, y compris lorsqu’elles ont pour effet de faire basculer des contribuables du régime des micro-entreprises vers un régime réel d’imposition du fait de la baisse du seuil de chiffre d'affaires d'application du régime des micro-entreprises. Cette modification impose aux contribuables concernés de reconstituer a posteriori une comptabilité commerciale pour l'année 2023.Les contribuables peuvent donc appliquer, dès l’imposition des revenus de l’année 2023, les modifications issues de l’article 45 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024.Toutefois, afin de limiter les conséquences d’une application rétroactive de cette mesure à des opérations déjà réalisées, il est admis que les contribuables puissent continuer à appliquer aux revenus de 2023 les dispositions de l’article 50-0 du CGI, dans leur version antérieure à la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024.2 / Par ailleurs, le I de l'article 35 bis du CGI prévoit que les personnes qui louent ou sous-louent en meublé une partie de leur habitation principale sont exonérées d'impôt sur le revenu pour les produits tirés de cette location lorsque les pièces louées constituent pour le locataire ou le sous-locataire sa résidence principale et que le prix de la location est fixé dans des limites raisonnables.Pour apprécier si le prix de la location est raisonnable, l'administration publie deux plafonds selon les régions, réévalués chaque année, en deçà desquels le loyer est réputé raisonnable.Pour 2024, les plafonds annuels de loyer par mètre carré de surface habitable, charges non comprises, sont fixés à 206 € en Île-de-France et à 152 € dans les autres régions.L'article 38 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge les dispositifs d'exonération des I et II de l'article 35 bis du CGI jusqu'au 31 décembre 2026.Actualité liée :XDocument lié :BOI-BIC-CHAMP-40-20 : BIC - Champ d'application et territorialité - Location meublée - Régime fiscalSignataire du document lié :Laurent Martel, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00003
|
https://bofip.impots.gouv.fr/bofip/14109-PGP.html/ACTU-2024-00003
|
2024-02-14 00:00:00
|
cdda892bd2896731de89e3c114fc7a4eb16e7729356b45040c4d4fa8e8b90ac4
|
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] |
Série / Divisions :IS - BASE ; IS - GPETexte :1/ L'article 52 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a aménagé le régime fiscal des sociétés mères et filiales prévu à l'article 145 du code général des impôts (CGI) et à l'article 216 du CGI, ainsi que le régime fiscal des groupes de sociétés prévu à l'article 223 A et suivants du CGI, afin de mettre la législation française en conformité avec le droit de l'Union européenne (UE) :le taux réduit de 1 % de la quote-part de frais et charges du régime fiscal des sociétés mères et filiales est étendu aux produits de participation perçus par une société française ayant renoncé à se constituer société mère ou membre d'un groupe fiscal alors qu'elle en remplissait les conditions, lorsqu'ils sont versés par une société établie dans un État membre de l'UE ou dans un autre État partie à l'accord sur l'Espace économique européen (EEE) avec laquelle la société française remplirait les conditions pour constituer un groupe fiscal si cette société européenne était établie en France ;s'agissant des produits de participation inéligibles au régime fiscal des sociétés mères et filiales provenant d'une telle société européenne, le dispositif de neutralisation à hauteur de 99 % de leur montant prévu à l'article 223 B du CGI est également étendu aux sociétés françaises ayant renoncé à se constituer société mère ou membre d'un groupe fiscal alors qu'elles en remplissaient les conditions.Par ailleurs, l'article 52 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 précise que le délai durant lequel les sociétés doivent être membres d'un même groupe fiscal, ou en remplir les conditions s'agissant des distributions perçues d'une société européenne par une société française, avant de pouvoir appliquer le dispositif de taux réduit ou de neutralisation est fixé à un exercice.2/ Enfin, le Conseil d’État a précisé, dans deux décisions, les modalités d'imputation sur l'impôt français du crédit d'impôt étranger attaché à des dividendes de source étrangère, lorsque ces dividendes sont éligibles au régime fiscal des sociétés mères et filiales :le Conseil d’État a jugé que le second alinéa du § 100 du BOI-IS-BASE-10-10-20 méconnaissait les dispositions de l'article 216 du CGI en énonçant que celui-ci fixe un mode de calcul pour la réintégration des charges afférentes à des produits qui ne sont pas imposés et ne peut s'analyser comme conduisant à l'imposition d'une partie des dividendes (CE, décision du 5 juillet 2022, n° 463021, ECLI:FR:CECHR:2022:463021.20220705) ;le Conseil d'État a jugé que, dans l'hypothèse où il est établi que le montant des frais réellement exposés pour l'acquisition ou la conservation des produits de participation est inférieur à la quote-part forfaitaire dont la réintégration est prévue à l'article 216 du CGI, le crédit d'impôt étranger s'impute sur l'impôt français dans la limite du produit du taux de l'impôt français et de la différence entre la dite quote-part forfaitaire et le montant des frais réellement exposés (CE, décision du 7 avril 2023, n° 462709, ECLI:FR:CECHR:2023:462709.20230407).Les commentaires doctrinaux sont mis à jour en conséquence.Actualité liée :XDocuments liés :BOI-IS-BASE-10-10-10-10 : IS - Base d'imposition - Produits - Produits de participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Conditions d'application du régime spécial - Conditions relatives aux sociétés éligiblesBOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits - Produits de participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en compte des charges y afférentesBOI-IS-BASE-10-15 : IS - Base d'imposition - Produits - Produits de participation non éligibles au régime fiscal des sociétés mères et filiales perçus de filiales européennesBOI-IS-GPE-20-20-20-10 : IS - Régime fiscal des groupes de sociétés - Détermination du résultat d'ensemble et de la plus ou moins-value d'ensemble - Retraitements nécessaires à la détermination du résultat et de la plus ou moins-value d'ensemble - Retraitements relatifs aux produits de participation intragroupe - Règles générales de retraitement des produits de participation intragroupeSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2024-00082
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https://bofip.impots.gouv.fr/bofip/14207-PGP.html/ACTU-2024-00082
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2024-06-26 00:00:00
|
fabcbc9c1ef9d338739979c505fa5a4c526af737b5a87aad0adf312e98452d0d
|
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] |
Séries / Divisions :TCA - CAR ; AIS - MOB ; BAREMETexte :L’ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l’Union européenne a procédé à la recodification des textes relatifs aux différentes taxes portant sur les déplacements routiers au sein du code des impositions sur les biens et services (CIBS, art. L. 421-1 à CIBS, art. L. 421-180).A ce titre, elle a, notamment, recodifié la taxe due par les concessionnaires d'autoroutes, dite « taxe d'aménagement du territoire », qui était prévue à l'article 302 bis ZB du code général des impôts, de l'article L. 421-175 du CIBS à l'article L. 421-180 du CIBS.Cette taxe, désormais dénommée « taxe sur la distance parcourue sur le réseau autoroutier concédé », est commentée dans la présente publication.Les commentaires contenus au BOI-AIS-MOB-10-40 font l'objet d'une consultation publique du 10 juillet 2024 au 30 septembre 2024 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.Actualité liée :XDocument lié soumis à consultation publique :BOI-AIS-MOB-10-40 : AIS - Mobilités - Taxe sur la distance parcourue sur le réseau autoroutier concédéDocuments liés :BOI-TCA : TCA - Taxes sur le chiffre d'affairesBOI-TCA-CAR : TCA - Taxe sur la distance parcourue sur le réseau autoroutier concédéBOI-BAREME-000041 : BAREME - TCA - Barème de la taxe sur la distance parcourue sur le réseau autoroutier concédé Signataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00173
|
https://bofip.impots.gouv.fr/bofip/14371-PGP.html/ACTU-2024-00173
|
2024-07-10 00:00:00
|
7f835cb9fe148df293c6906b2288c3148296cad8b8a430d6236db5585838cb30
|
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Série / Division :BIC - CHGTexte :En application de l'arrêté du 26 janvier 2023 portant adoption de mesures transitoires sur le calcul de l'usure en application de l'article L. 314-8 du code de la consommation et de l'article L. 313-5 du code monétaire et financier, les seuils de l'usure prévus au premier alinéa de l'article L. 314-6 du code de la consommation et à l'article L. 313-5 du code monétaire et financier ont été, à titre transitoire, calculés mensuellement par la Banque de France. Il en a été ainsi également s'agissant des taux effectifs moyens pratiqués par les établissements de crédit au cours des deux derniers trimestres de l'année 2023. Ces modalités particulières de fixation du seuil de l'usure et d'actualisation des taux effectifs moyens se sont appliquées à compter du 1er février 2023, pour une durée de douze mois.À compter du 1er février 2024, les seuils de l'usure sont à nouveau calculés selon une périodicité trimestrielle.Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a par conséquent été mis à jour pour la période couvrant les exercices de douze mois clos du 30 juin 2024 au 29 septembre 2024 en tenant compte de ces mises à jours mensuelles.Actualité liée :XDocument lié :BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limiteSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2024-00175
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https://bofip.impots.gouv.fr/bofip/14374-PGP.html/ACTU-2024-00175
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2024-07-17 00:00:00
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72befeb27e622ffa9305b243ead27574b0021bf4430fc3408fe3660354e98535
|
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] |
Série / Division :BNC - SECTTexte :Par un arrêt du 7 décembre 2023 (CEDH, arrêt du 7 décembre 2023, n° 26604/16), la Cour européenne des droits de l'homme a jugé que la majoration prévue au 1° du 7 de l'article 158 du CGI, dans sa rédaction antérieure au 1er janvier 2024, était contraire à l'article 1er du premier protocole additionnel à la convention européenne des droits de l'homme (PDF - 1,29 Mo).L'administration tire les conséquences de cet arrêt en rapportant les commentaires relatifs à l'articulation entre cette majoration et les déductions dont peuvent bénéficier les médecins conventionnés du secteur I.Actualité liée :XDocument lié :BOI-BNC-SECT-40 : BNC - Régimes sectoriels - Médecins conventionnésSignataire du document lié :Aulne Abeille, sous-directeur de la fiscalité directe des entreprises
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00083
|
https://bofip.impots.gouv.fr/bofip/14210-PGP.html/ACTU-2024-00083
|
2024-08-28 00:00:00
|
733e9428c46d0d3c47dd1523b0d29999fc346361ffc415f048d1a84d2e877ec3
|
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I. Définition
A. Dividendes
1
Aux termes du paragraphe 5 de l'article 11, le terme « dividendes » employé audit article
désigne les revenus provenant d'actions, actions ou bons de jouissance, parts de mines, parts de fondateur ou autres parts bénéficiaires à l'exception des créances, ainsi que les revenus soumis au
régime des distributions par la législation fiscale de l'État dont la société distributrice est un résident.
B. Intérêts
20
Selon le paragraphe 2 de l'article 12 de la convention, le terme « intérêts » employé dans cet
article désigne les revenus des créances de toute nature, assorties ou non de garantie hypothécaires ou d'une clause de participation aux bénéfices du débiteur, et notamment les revenus des fonds
publics et des obligations d'emprunts, y compris les primes et lots attachés à ces titres.
Toutefois le paragraphe 5 de l'article 12 prévoit, lorsque le montant des intérêts payés
excédera, en raison de rapports particuliers que le débiteur et le créancier entretiendraient entre eux ou avec de tierces personnes, celui dont seraient convenus le débiteur et le créancier s'ils
l'avaient stipulé dans les conditions normales, que les dispositions de l'article 12 ne s'appliqueront qu'à ce dernier montant et que la partie excédentaire des paiements demeurera imposable
conformément à la législation des deux États contractants et compte tenu des autres dispositions de la convention.
Il en est ainsi des intérêts versés à une personne physique ou morale qui contrôle directement
ou indirectement le débiteur, qui est contrôlée directement ou indirectement par lui, ou qui dépend d'un groupe ayant avec lui des intérêts communs. A cet égard, la notion de relations spéciales
couvre aussi les rapports de parenté et, en général, toute communauté d'intérêts distincte du rapport de droit qui donne lieu au paiement des intérêts.
II. Règles d'imposition
A. Dividendes
30
Aux termes de l'article 11, paragraphe 1, de la convention, les dividendes payés par une société
qui est un résident d'un État contractant à un résident de l'autre État contractant sont, sous réserve du cas visé au paragraphe 6, imposables dans cet autre État.
Les dividendes visés au paragraphe 1 sont aussi imposables dans l'État contractant d'où ils
proviennent, et selon la législation de cet État, mais si le bénéficiaire effectif des dividendes est un résident de l'autre État contractant, l'impôt ainsi établi ne peur excéder 15 % du montant brut
des dividendes.
B. Intérêts
40
Aux termes de l'article 12, paragraphe 1, de la convention, les intérêts provenant d'un État
contractant et payés à un résident de l'autre État contractant ne sont, sous réserve du cas visé au paragraphe 3 dudit article, imposables que dans cet autre État contractant, si ce résident en est le
bénéficiaire effectif.
Le paragraphe 4 de l'article 12 de la convention, pose en principe que l’État de la source des
intérêts est l'État dans lequel réside le débiteur des intérêts qui peut être d'ailleurs cet État lui-même ou l'une de ses subdivisions politiques.
Cependant, il prévoit qu'une dérogation doit être apportée à cette règle dans l'hypothèse où
il s'agit d'emprunts productifs d'intérêts qui ont un lien économique avec l'établissement stable que le débiteur posséderait dans cet État contractant. Si l'emprunt a été souscrit pour les besoins de
cet établissement et si ce dernier assume la charge des intérêts, la source des intérêts est réputée se trouver dans l'État contractant où l'établissement stable est installé, abstraction faite de la
résidence du propriétaire de l'établissement, et lors même que ce propriétaire serait résident d'un État tiers.
C. Cas particuliers
1. Dividendes encaissés par une société de personnes française. Associés résidents de suisse
50
Lorsque des dividendes de source française sont encaissés par une société de personnes ayant
son siège en France, les règles d'imposition ont pour conséquence de placer les associés de cette société dans la même situation que si lesdits associés avaient encaissé directement la quote-part de
ces dividendes correspondant à leur droits dans la société.
Les dividendes compris dans la part des associés domiciliés hors de France subissent, en règle générale, la retenue à la source au taux de droit commun, sans pouvoir bénéficier le cas échéant, des
réductions de droits prévues par la convention liant la France à l'État dont ces associés sont les résidents puisqu'aussi bien les bénéfices réalisés en France par la société, y compris les dividendes
s'y rattachant, sont imposables intégralement dans notre pays.
60
Dans le cadre de la convention franco-suisse, il a été convenu de régler cette situation de la
façon suivante compte tenu des dispositions du paragraphe 3 de l'article 11.
Lorsque des dividendes de source française encaissés par une société de personnes française
sont compris dans les droits d'associés résidents de Suisse, la société de personnes, agissant alors en qualité d'établissement payeur, s'abstient de prélever la retenue à la source de 25 % sur la
part de dividendes revenant à l'associé résident de Suisse.
Le crédit d'impôt attribué à l'associé suisse était imputable, selon que cet associé était une
personne physique ou une société de capitaux, soit sur l'impôt sur le revenu des personnes physiques, soit sur l'impôt sur les sociétés dû en France par l'intéressé sur la fraction du bénéfice de la
société de personnes lui revenant ainsi que, le cas échéant, sur les autres revenus de source française dont la convention attribue l'imposition à la France.
L'excédent éventuel de crédit n'est pas restitué.
Pour justifier de la dispense de retenue à la source ainsi accordée, la société française doit
remettre au service des impôts dont elle dépend pour le versement de cette retenue un exemplaire de la demande produite par l'associé suisse.
2. Dividendes distribués par les sociétés d'investissement et organismes assimilés
70
Les crédits d'impôt attachés aux revenus du portefeuille des sociétés françaises
d'investissement ainsi que des organismes qui leur sont assimilés au plan fiscal sont transférés aux actionnaires dans les conditions prévues par le II de
l'article 199 ter du code général des impôts (CGI).
Les dividendes payés par des sociétés d'investissement à des résidents de Suisse sont
passibles de la retenue à la source dans les conditions du paragraphe 3 de l'article 11.
Pour la liquidation de cette retenue, il est tenu compte, dans des conditions analogues à
celles appliquées à l'égard des actionnaires ayant leur domicile ou leur siège en France, des crédits d'impôts attachés au dividende distribué. Ainsi, la masse des crédits d'impôts transférables par
une société d'investissement française à ses actionnaires résidents de Suisse comprend les crédits d'impôts attachés aux autres revenus et produits du portefeuille, intérêts et produits d'obligations
et autres emprunts négociables émis en France, revenus de valeurs mobilières étrangères assortis d'un crédit d'impôt effectif en vertu des dispositions d'une convention fiscale internationale,
80
L'excédent éventuel de ces crédits d'impôts sur la retenue exigible au taux de 15 % est
remboursé à l'actionnaire résident de Suisse. Toutefois, ce remboursement n'est accordé que dans la mesure où l'excédent ainsi dégagé correspond à une perception française. Mais, pour permettre une
application optimale de cette règle, la fraction des crédits non remboursables, c'est-à-dire correspondant à des impôts étrangers, est affectée, en priorité, à l'acquit par voie d'imputation, de la
retenue à la source exigible.
Par ailleurs, lorsque le montant global du dividende distribué est inférieur au montant total
des revenus nets du portefeuille encaissés par la société et assortis de crédits d'impôts la limite maximum du crédit transférable aux résidents de Suisse est portée, comme pour les actionnaires ayant
leur domicile ou leur siège en France, à 50 % du montant du coupon mis en paiement, le surplus tombant en non-valeur.
Toutefois, en ce qui concerne les sociétés soumises à l'obligation de distribution intégrale
des produits de portefeuille, il est rappelé que la fraction non utilisée au titre d'un exercice déterminé des crédits d'impôts, est susceptible d'être reportée sur les quatre exercices suivants.
3. Dividendes encaissés par des fonds de placement suisses
90
Les fonds de placement étrangers qui sont visés par la loi fiscale française au 11 de
l'article 120 du CGI, sont, d'une manière générale, des ensembles de valeurs mobilières placées à court terme ou à vue
appartenant indivisément à plusieurs personnes. Ils n'ont pas la personnalité morale et ne constituent pas des sociétés. Les droits des propriétaires sont représentés par des certificats de
participation, généralement appelés parts ou unités, revêtant la forme au porteur, transmissibles par simple tradition et susceptibles d'être cotés en bourse. Ces certificats sont munis de coupons qui
permettent à leur porteur de participer aux répartitions effectuées par le fonds, en principe annuellement, et qui portent à la fois sur les revenus des titres qu'il détient en portefeuille, sur les
intérêts de ses avoirs en banque ainsi que sur les produits de vente d'actions gratuites ou de droits de souscription.
100
Aux termes d'un échange de lettres intervenu les 12 mars et 26 mai 1970 entre les autorités
compétentes des deux états, il a été convenu les mesures suivantes pour l'application de la convention aux résidents de Suisse détenteurs de parts émises par ces fonds.
Les fonds suisses de placement sont désormais autorisés à demander directement, à concurrence
des dividendes qu'ils ont encaissés de source française et revenant à des porteurs de certificats résidents de Suisse, le bénéfice des avantages conventionnels prévus pour cette catégorie de revenus.
Toutefois, l'application de cette mesure est réservée aux seuls fonds de placement établis en
Suisse et dont les revenus proviennent à concurrence de 80 % au moins de sources étrangères .
Elle est en outre subordonnée à des conditions particulières exposées dans les échanges de
lettres reproduits ci-dessous.
Échanges de lettres des 12 mars et 26 mai
1970
« Berne le 12 mars 1970,
Monsieur le Directeur général et cher Collègue,
Nous fondant sur les articles 11, 12 et 27 alinéa 3 de la convention du 9 septembre 1966/3 décembre 1969, nous avons l'honneur de vous soumettre le cas suivant :
Il existe en Suisse depuis de nombreuses années des fonds de placement dont la fortune est constituée
pour une part plus ou moins importante de valeurs françaises. Les fonds de placement ne possèdent pas la personnalité juridique en Suisse et ne sont donc pas assujettis comme tels aux impôts sur la
fortune et sur le revenu. En revanche, les rendements de parts à un fonds de placement sont frappés de l'impôt anticipé (art. 4, al. 1er, lit c de la loi fédérale sur l'impôt
anticipé-LIA.). Les porteurs de parts se recrutent aussi bien parmi les résidents que les non-résidents de Suisse. Les résidents peuvent imputer l'impôt anticipé ou en demander le remboursement total
dans la mesure où ces revenus sont déclarés. Les non-résidents ne peuvent obtenir le remboursement que dans deux hypothèses : soit qu'ils soient domiciliés dans un État lié à la Suisse par une
convention de double imposition, soit que 80 % au moins du rendement du fonds proviennent de source étrangère (art. 27 LIA.). Dans cette seconde hypothèse, le fonds de placement peut aussi demander
l'autorisation de ne pas acquitter l'impôt anticipé contre remise d'une attestation bancaire (affidavit) dans la mesure où le rendement est viré, crédité ou versé à des personnes qui ne sont pas des
résidents de Suisse.
Cette possibilité est largement suivie par les intéressés, si bien que l'on peut affirmer que les
répartitions de rendement des fonds de placement ayant des investissements à l'étranger qui sont amputées de l'impôt anticipé parviennent à des personnes physiques domiciliées en Suisse.
Selon les articles 11 et 12 de la convention, les bénéficiaires de dividendes français qui ont leur
domicile en Suisse ont le droit de réclamer la réduction de l'impôt français à la source sur les dividendes jusqu'à concurrence, en règle générale, de 15 %, le cas échéant de prétendre à l'octroi de
l'avoir fiscal et, en ce qui concerne les intérêts, d'obtenir la réduction de la retenue à 12 ou 10 %. On pourrait soutenir que puisqu'ils sont les seuls sujets fiscaux les détenteurs de parts
devraient déposer eux-mêmes les demandes de dégrèvement. Les inconvénients de l'application de ce système apparaissent d'emblée : grand nombre de demandes pour des montants minimes, mise à
contribution des administrations des deux États disproportionnée par rapport aux sommes en jeu (attestation, contrôle, transmission, opération de remboursement, etc.). Une simplification de la
procédure paraît dès lors s'imposer. A notre avis, on devrait accorder le dégrèvement d'impôt (et l'éventuel avoir fiscal) aux fonds de placement eux-mêmes, dans la mesure où les revenus touchés par
le fonds parviennent à des résidents de Suisse et que, partant, les distributions sont frappées de l'impôt anticipé. La distinction entre bénéficiaires résidents et non-résidents est aisée à obtenir,
puisque nous connaissons le nombre total des coupons de parts et que le nombre des coupons encaissés par des étrangers (avec affidavit) nous sera également connu. Comme nous contrôlons de très près
les fonds de placement avant l'annonce d'une distribution, les erreurs ou les fraudes sont pour ainsi dire exclues. Nous fondant sur les expériences déjà acquises en la matière avec d'autres États,
nous vous proposons donc d'adopter la pratique suivante : chaque fonds intéressé présentera, après l'expiration des six mois suivant la fin de l'exercice comptable, une demande sur la formule idoine
(RF 2, RF 6 ou RF 7) englobant tous les rendements de source française encaissés durant cet exercice. Le remboursement des impôts afférents à ces rendements et la bonification de l'avoir fiscal ne
pourront toutefois être demandés qu'au prorata des bénéficiaires de rendements domiciliés en Suisse.
Les demandes seront adressées directement par la direction des fonds à l'administration fédérale des contributions à Berne qui, après vérification, les attestera et les transmettra à la direction
générale des impôts. Chaque demande sera accompagnée d'une feuille complémentaire RF b qui indiquera :
- la valeur de la fortune totale du fonds ;
- la valeur des titres français détenus par le fonds ;
- le nombre total des coupons de parts en circulation au moment de l'échéance de la répartition ;
- le nombre total des coupons présentés avec affidavit jusqu'au jour où la demande est effectuée.
L'exercice précédent pourrait servir à la liquidation des retenus et bonifications de l'exercice en
cours. Les rectifications éventuelles pourraient s'effectuer globalement entre nos deux administrations, sur la base d'un décompte annuel.
En outre une liste de tous les fonds de placement susceptibles de demander dès à présent le bénéfice
de la convention au profit des détenteurs de parts vous a été remise ; nous vous enverrons chaque année une mise à jour de cette liste accompagnée des rapports de gestion des fonds de placements
intéressés.
Nous espérons que cette proposition pourra rencontrer votre agrément ; dans ce cas, cette mesure
s'appliquerait aux dividendes et aux intérêts mis en paiement à partir du 1er janvier 1970.
Veuillez, agréer Monsieur le Directeur général et cher Collègue, l'assurance de ma considération très
distinguée. »
« 26 mai 1970
Monsieur le Directeur et cher Collègue
Par lettre en date du 12 mars 1970, vous avez bien vouloir me faire savoir ce qui suit :
….........................................................................................
J'ai l'honneur de vous faire connaître que la proposition qui précède recueille mon agrément.
Veuillez agréer Monsieur le Directeur et cher Collègue, l'assurance de ma considération très
distinguée. »
4. Dividendes se rattachant à un établissement stable
110
Le paragraphe 6 de l'article 11 de la convention prévoit que la règle de l'imposition des
dividendes dans l'État de la résidence du bénéficiaire prévue par le paragraphe 1 du même article ainsi que le bénéfice des dispositions de ses paragraphes 2, 3 et 4 relatives respectivement à la
limitation du taux de la retenue dans l'État de la source, ne s'appliquent pas lorsque le bénéficiaire effectif des dividendes, résident d'un État contractant, exerce dans l'autre État, dont la
société qui paie les dividendes est un résident, soit une activité industrielle ou commerciale par l'intermédiaire d'un établissement stable, soit une profession libérale au moyen d'une base fixe et
que la participation génératrice des dividendes s'y rattache effectivement.
III. Circuit des imprimés permettant de bénéficier des avantages de la convention en matière de dividendes, intérêts et
redevances
120
Par échange de lettres des 28 août et 26 novembre 2008, les autorités compétentes française et
suisse ont convenu de modifier le circuit des imprimés permettant de bénéficier des taux de retenue à la source en matière de dividendes, intérêts et redevances, prévus par la convention.
Les modalités d'utilisation de ces imprimés sont désormais les suivantes.
A. Résidents de Suisse et fonds de placement suisses bénéficiaires de dividendes, intérêts ou redevances de source
française
1. Procédure applicable
130
La procédure simplifiée prévue est étendue aux personnes morales résidentes de Suisse ainsi
qu'aux fonds de placement situés en Suisse, bénéficiaires de dividendes de source française.
2. Circuit des imprimés
140
Le circuit des imprimés décrit est applicable tant pour les personnes physiques que pour les
personnes morales.
Quelle que soit la procédure employée, les imprimés permettant de bénéficier des taux
conventionnels, régulièrement remplis, datés et signés (en trois exemplaires) par le créancier ou son représentant, doivent être adressés à l'Administration fiscale cantonale suisse dont relève le
créancier des revenus. L’ Administration fiscale cantonale appose sur les différents exemplaires les visas requis. Elle conserve l'exemplaire prévu à cet effet puis remet les autres exemplaires au
créancier.
Le créancier garde un exemplaire et transmet le troisième (en langue française), pour
complètement, à l'établissement payeur français des revenus ou à l'administration française afin que les revenus lui soient versés, le cas échéant, sous déduction directe du taux conventionnel de
retenue à la source applicable, ou afin d'obtenir le remboursement du trop-perçu de retenue à la source selon les modalités décrites ci-après.
Lorsque la demande émane d'une personne morale, l'Administration cantonale transmet à
l'Administration fédérale des Contributions à Berne une copie de la demande produite, ainsi que, le cas échéant, du formulaire R-Fa.
150
Pour bénéficier directement du taux conventionnel de retenue à la source, le créancier doit
transmettre le formulaire attesté par l'administration cantonale à son établissement payeur avant la mise en paiement des revenus concernés.
Si l'imprimé n'a pas été transmis avant la date de mise en paiement, l'établissement payeur
paiera les revenus sous déduction des retenues prévues par la législation interne.
Les avantages conventionnels sont alors accordés, sur présentation des imprimés visés par
l'administration fiscale suisse et par l'établissement payeur français, accompagnés de leurs annexes :
- soit par voie de remboursement par l'établissement payeur (seulement pour les intérêts et
redevances) ;
- soit par voie de remboursement par l'administration.
160
Pour obtenir le remboursement du trop-perçu de retenue à la source en cas de non-application
du taux conventionnel lors du versement des revenus, le circuit est le suivant.
En matière de dividendes et intérêts, les demandes de remboursement (demande sur papier libre
accompagnée des imprimés correspondants et des coordonnées bancaires du bénéficiaire) doivent être formulées auprès du Pôle revenus de capitaux mobiliers de la Direction des Résidents à l’Étranger et
des Services Généraux, dont les coordonnées suivent :
Direction des Résidents à l’Étranger et des Services Généraux
Pôle revenus de capitaux mobiliers
10, rue du Centre
TSA 30012
93 165 NOISY LE GRAND CEDEX
En matière de redevances, quel que soit le Service des impôts des entreprises auprès duquel la
retenue à la source a été initialement versée, les demandes de remboursement (demande sur papier libre accompagnée des imprimés correspondants et des coordonnées bancaires du bénéficiaire) doivent
être formulées auprès du centre des impôts des non-résidents, dont les coordonnées sont les suivantes :
Direction des Résidents à l’Étranger et des Services Généraux
10, rue du Centre, TSA
93 160 NOISY LE GRAND
170
En revanche, s'agissant des fonds de placement suisses, le circuit prévu par l'échange de
lettres entre les autorités compétentes suisse et française des 12 mars et 26 mai 1970 n'est pas modifié. Les formulaires continuent donc d'être transmis à l'Administration fédérale des contributions
à Berne. Celle-ci conserve l'exemplaire qui lui est destiné et adresse les autres exemplaires à la Direction des Résidents à l’Étranger et des Services Généraux.
B. Résidents de France et OPCVM français bénéficiaires de dividendes ou intérêts de source suisse
1. Procédure applicable
180
La procédure d'octroi des avantages conventionnels appliquée par la Suisse aux résidents de
France et OPCVM français bénéficiaires de dividendes ou intérêts de source suisse reste inchangée.
2. Circuit des imprimés
190
Le circuit décrit ci-après est applicable tant pour les personnes physiques que pour les
personnes morales et les organismes de placement collectif en valeurs mobilières (OPCVM) français.
Pour obtenir le remboursement de la fraction de l'impôt anticipé suisse perçu en excédent des
taux prévus par la Convention, le bénéficiaire résident de France de dividendes ou d'intérêts de source suisse devra établir, ou faire établir par son représentant éventuel, une demande sur un
formulaire modèle n° 83.
Les imprimés peuvent être :
- délivrés par l'Office fédéral des constructions et de la logistique dont les coordonnées
suivent :
Office fédéral des constructions et de la logistique
Holzikofenweg 36
CH 3003 BERNE
SUISSE ;
- ou téléchargés directement depuis le site internet
www.estv.admin.ch.
Si le bénéficiaire est un OPCVM, celui-ci peut obtenir le remboursement de la fraction de
l'impôt anticipé suisse perçue en excédent des taux prévus par la convention, au prorata des droits des résidents de France, au sens de la Convention, actionnaires ou porteurs de parts de tels
organismes. A cet effet, l'OPCVM doit joindre à sa demande un imprimé n° 83 a) dûment complété.
Un exemplaire des formulaires n° 83 et 83 a), dans leur
version en vigueur à la date du 25 février 2005, figure au BOI-FORM-000075.
200
Chaque demande de remboursement d'impôt suisse doit cumuler tous les revenus échus au cours
d'une même année. Il est possible de faire figurer sur une demande les revenus d'une seule année, de deux années ou de trois années.
Toutefois, lorsque le bénéficiaire est un OPCVM, la demande ne doit comprendre que les
revenus échus au cours de l'exercice au titre duquel l'OPCVM fait valoir un droit à remboursement. Par ailleurs, la présentation du dernier rapport d'activité annuel peut être demandée par les
autorités suisses.
Lorsque la demande est établie par un mandataire, celui-ci doit y joindre une procuration,
sauf si ce mandataire est une banque, établie en France ou en Suisse, qui a reçu les titres en dépôt.
210
La demande est transmise au Centre des finances publiques dont relève le bénéficiaire, qui
examine si les conditions prévues par la Convention pour la délivrance de l'attestation sont remplies, s'assure que les exemplaires de la demande ont été correctement remplis et, s'il y a lieu,
procède aux investigations nécessaires pour se prononcer en connaissance de cause.
Si la demande est fondée, le Service l'atteste sur l'exemplaire prévu à cet effet, dans le
cadre central « Attestation » qui figure à cette fin au bas du verso de cet exemplaire, qu'il rend au bénéficiaire ou à son mandataire. Il conserve l'exemplaire prévu à cet effet, aux fins d'assurer
l'imposition des revenus indiqués dans la demande, dans le cas notamment où ces revenus n'auraient pas encore été imposés au moment du dépôt de la demande.
Lorsque le bénéficiaire est un OPCVM, le Service atteste également, après vérification,
l'imprimé n° 83 a), qu'il rend ensuite au bénéficiaire ou à son mandataire.
220
Le bénéficiaire ou son mandataire adresse l'exemplaire de la demande prévu à cet effet à
l'administration fédérale des contributions à Berne, dont les coordonnées sont les suivantes :
Administration fédérale des contributions
Département fédéral des finances
Eigerstrasse 65
CH 3003 BERNE
SUISSE.
La demande doit parvenir à l'Administration fédérale des Contributions dans les trois ans
qui suivent l'expiration de l'année civile au cours de laquelle les revenus ont été imposés en Suisse.
L'administration fédérale des contributions vérifie à son tour le bien fondé et l'exactitude
de la demande et s'adresse directement au requérant ou, le cas échéant, à la Direction générale des finances publiques, pour obtenir les renseignements complémentaires et preuves nécessaires.
Elle décide de l'exécution du remboursement, notifie sa décision directement et par écrit au
requérant et lui transmet, à l'adresse indiquée dans la demande, le montant des sommes qu'elle doit rembourser. En cas de rejet, total ou partiel, la décision est notifiée au requérant avec
l'indication des motifs.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-CHE-10-20-30
|
https://bofip.impots.gouv.fr/bofip/3243-PGP.html/identifiant=BOI-INT-CVB-CHE-10-20-30-20150812
|
2015-08-12 00:00:00
|
9bc00c16306e28fd126e8484b164ab80ee585e6fe1b331a46f9224e43b70d9cc
|
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] |
1
Pour certaines catégories d'actes la formalité de l'enregistrement est
obligatoire et doit être requise dans un délai déterminé.
De même, pour certaines catégories de mutations ne faisant pas l'objet d'un
acte, il y a lieu à déclaration obligatoire dans un délai déterminé.
Ces délais présentent certains caractères et leur calcul fait l'objet de règles
précises.
I. Caractères et règles de calcul des délais
A. Caractères
10
Les délais fixés par la loi sont de rigueur et ne peuvent être prorogés par
aucune autorité
(CGI,
art. 1702).
Aussi, leur inobservation donne lieu aux sanctions légales, quel que soit le
motif du retard, sauf exercice du droit de remise gracieuse des pénalités par
l'administration.
20
Inversement, ils sont suspensifs du paiement des droits, et aucune poursuite ne
peut être exercée tant qu'ils ne sont pas expirés.
B.
Computation des délais
30
Le jour de la date de l'acte ou de la mutation (dies a quo) n'est pas
compté dans le délai.
En revanche, le jour de l'expiration du délai (dies ad quem) fait
partie de ce dernier.
40
Quand le délai est d'un ou de plusieurs mois, il se calcule de quantième en
quantième, sans égard à la durée exacte des mois.
Si le délai part du dernier jour du mois, il arrive à échéance le dernier jour
du mois qui sert de terme au délai. Ainsi un délai d'un mois qui commence le 30
juin expire le 31 juiIlet suivant (et non le 30).
50
Lorsque le jour de l'expiration du délai est un jour de fermeture totale ou
partieIle du bureau, le délai est prorogé jusqu'au premier jour ouvrable qui
suit
(CGI,
art. 648).
II. Délais applicables aux actes
A. Délai
général d'un mois
1. Principe
60
Les actes soumis obligatoirement à la formalité doivent, en règle générale, être
présentés à l'enregistrement dans le délai d'un mois à compter de leur date
(CGI,
art. 635).
2. Applications
a. Actes notariés à plusieurs dates
70
Le délai court du jour où la convention est devenue parfaite à l'égard des
contractants.
b. Actes à plusieurs vacations (inventaire, etc)
80
Le point de départ du délai se place à la date de chaque vacation.
c. Actes
administratifs
90
Lorsque la validité d'un acte administratif est subordonnée à l'approbation
d'une autorité supérieure, le délai ne court que du jour où l'approbation est
parvenue au fonctionnaire chargé de le faire enregistrer.
Cette date doit être mentionnée en marge de l'acte par une attestation datée et
signée.
d. Actes judiciaires
100
Lorsqu'une décision judiciaire donne ouverture à un droit proportionnel ou
progressif, le secrétaire-greffier est tenu de déposer, auprès du service des
impôts de sa résidence, la minute de la décision, avant l'expiration du délai
imparti pour la formalité, c'est-à-dire avant l'expiration du délai d'un mois
qui suit sa date.
110
Toutefois, pour permettre au comptable de la DGFIP de procéder au recouvrement
dans le délai le plus bref, il est instamment recommandé au secrétaire-greffier
d'effectuer ce dépôt dans les quinze jours de la décision, au plus tard.
e. Actes dispensés de la formalité mais soumis à l'impôt (paiement sur états)
120
Cf. BOI-ENR-A-20-30-30-30.
B. Délais spéciaux
130
La règle générale ne souffre qu'un nombre limité d'exceptions.
Remarque : Les actes passés dans les départements d'outre-mer
ou portant sur des biens situés dans ces départements sont soumis à
l'enregistrement dans les délais de droit commun.
1. Promesses unilatérales de ventes
140
Est nulle et de nul effet toute promesse unilatérale de vente afférente à un
immeuble, à un droit immobilier, à un fonds de commerce, à un droit au bail
portant sur tout ou partie d'un immeuble, ou aux titres des sociétés visées à
l'article
728 du CGI et à
l'article
1655 ter du CGI, si elle n'est pas constatée par un acte authentique ou par
un acte sous seing privé enregistré dans le délai de dix jours à compter de la
date de son acceptation par le bénéficiaire
(code
civil, art. 1589-2).
Remarque : Cette acceptation qui a pour seul effet d'interdire
au promettant de retirer sa promesse de vente bien que le bénéficiaire n'ait pas
encore pris l'engagement d'acheter, ne doit pas être confondue, à cet égard,
avec la levée d'option rendant la vente parfaite.
150
En vertu des mêmes dispositions, les cessions sous seing privé portant sur les
promesses de ventes doivent être également enregistrées dans les dix jours de
leur date.
2. Testaments
160
Sous réserve de la faculté d'opter pour le régime du paiement sur états avec
dispense de présentation matérielle à la formalité, les testaments déposés chez
les notaires ou reçus par eux sont enregistrés, à la diligence des héritiers,
donataires, légataires ou exécuteurs testamentaires, dans un délai de trois mois
à compter du décès du testateur
(CGI,
art. 636).
Cette règle s'applique sans difficulté aux testaments publics et mystiques.
170
En ce qui concerne les testaments olographes, il convient de distinguer deux
situations :
- si le dépôt d'un testament est effectué par le testateur, le notaire n'est pas
tenu de dresser acte de dépôt
(CGI,
art. 854, deuxième alinéa) ;
Remarque : Si un tel acte était cependant rédigé, il ne serait
soumis qu'au paiement du droit fixe exigible avec dispense de présentation
matérieIle à la formalité, et le testament lui-même ne serait assujetti à
l'enregistrement que dans les trois mois du décès du testateur.
- en revanche, si le dépôt a été effectué par les héritiers eux-mêmes, le
notaire doit dresser un procès-verbal de l'ouverture et de l'état du testament,
en précisant les circonstances du dépôt.
L'enregistrement du testament doit intervenir au plus tard avec celui de cet
acte.
180
En ce qui concerne les testaments-partages déposés chez les notaires ou reçus
par eux, ils doivent être enregistrés au plus tard lors de l'enregistrement de
l'acte constatant le partage de la succession.
Par conséquent, les testaments-partages doivent être enregistrés pendant la
période qui court du jour du décès jusqu'à celui de l'enregistrement de l'acte
de partage.
190
Le délai est également de trois mois à compter du décès pour les donations
éventueIles entre époux, sauf option du notaire pour le paiement des droits sur
états.
200
Les testaments faits à l'étranger et non déposés chez un notaire en France, ne
sont pas soumis à l'enregistrement dans un délai.
Mais ils ne peuvent être exécutés sur des biens situés en France qu'après avoir
été enregistrés
(CGI,
art. 655 ).
C. Délai particulier
210
Les actes renfermant soit la déclaration par le donataire ou ses représentants,
soit la reconnaissance judiciaire d'un don manuel, sont sujets au droit de
donation
(CGI,
article 757, premier alinéa).
Remarque : Ces dispositions ne s'appliquent pas aux dons
manuels consentis aux organismes d'intérêt général mentionnés à
l'article
200 du CGI.
Les dons manuels révélés à l'administration fiscale par le donataire doivent
être enregistrés ou déclarés dans le délai d'un mois à compter de leur
révélation.
III. Délais applicables aux opérations juridiques non constatées par un acte
A. Mutations verbales entre vifs et opérations diverses concernant les sociétés
1. Délai
général d'un mois
220
A défaut d'acte, doivent être déclarés dans le délai d'un mois à compter :
- de l'entrée en possession, les mutations verbales de propriété ou d'usufruit
d'immeubles, de fonds de commerce, de clientèles ou d'offices, ainsi que les
cessions verbales de droit à un bail ou du bénéfice d'une promesse de bail
portant sur tout ou partie d'un immeuble
(CGI,
art. 638) ;
- de leur date, les cessions verbales d'actions, de parts de fondateurs, de
parts bénéficiaires des sociétés non cotées en bourse, de parts de sociétés dont
le capital n'est pas divisé en actions, ou de participations dans des personnes
morales à prépondérance immobilière au sens du
dernier
alinéa du 2° du I de l'article 726 du CGI
(CGI,
art. 639) ;
- de leur réalisation, la formation, la prorogation, la transformation ou la
dissolution d'une société, d'un groupement d'intérêt économique ou d'un
groupement d'intérêt public, ainsi que l'augmentation, l'amortissement ou la
réduction de leur capital
(CGI,
art. 638
A) ;
- de l'entrée en jouissance, les mutations de jouissance à vie ou à durée
illimitée d'immeubles, de fonds de commerce ou de clientèles
(CGI,
art. 640) ;
- de leur date, les cessions et les rachats taxables de parts de fonds de
placement immobilier
(CGI,
art. 640 A).
2. Délais spéciaux
230
En cas de changement du régime fiscal des sociétés, des délais spéciaux sont
prévus par
l'article
297 de l'ann. II au CGI.
B. Mutations par
décès
240
Les redevables disposent en général d'un délai de six mois à partir du jour du
décès pour souscrire la déclaration de succession
(CGI,
art. 641).
C. Dons manuels révélés par le donataire à l'administration fiscale
250
A défaut d'acte les constatant, les dons manuels mentionnés au
deuxième
alinéa de l'article 757 du CGI doivent être déclarés ou enregistrés par le
donataire ou ses représentants dans le délai d'un mois qui suit la date à
laqueIle le donataire a révélé ce don à l'administration fiscale
(CGI,
art. 635 A).
Toutefois, pour les dons manuels dont le montant est supérieur à 15 000 €, la
déclaration peut être réalisée, sur option du donataire lors de la réalisation
du don, dans le délai d'un moins qui suit la date du décés du donateur (CGI,
art.
635 A)
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DG-40-10-40
|
https://bofip.impots.gouv.fr/bofip/3271-PGP.html/identifiant=BOI-ENR-DG-40-10-40-20120912
|
2012-09-12 00:00:00
|
fb230e6807fbeed3d3877ec6538f7d9fdab574a59d75b60cbbfea334f2417938
|
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] |
1
Aux termes de l'article
1137 du CGI, les conseils généraux et les conseils municipaux peuvent exonérer de droit de mutation chacun pour leur part les acquisitions de bois et forêts et de terrains nus non frappés
d'interdiction de boisement, constatées par acte authentique signé avant le 1er janvier 2011, à condition que l'acquéreur prenne l'engagement dans l'acte d'acquisition :
- pour les parcelles acquises en nature de bois et forêts, de présenter dans un délai de cinq
ans une des garanties de gestion durable prévues par l'article L 8 du Code forestier ;
- pour les acquisitions de terrains nus, de reboiser dans un délai de cinq ans et de présenter,
dans le même délai, une des garanties de gestion durable prévues par l'article L 8 du Code forestier.
I. Champ d'application du régime de faveur des acquisitions de bois et forêts et de terrains destinés à un reboisement
A. Nature des biens
10
L'acquisition doit porter au moment du transfert de propriété sur des terrains en nature de bois
et forêts ou sur des terrains nus destinés à être reboisés. En conséquence, les terrains nus frappés d'une interdiction de boisement au jour de leur acquisition ne peuvent pas bénéficier de la mesure.
B. Nature des mutations
20
L'exonération s'applique aux ventes, quelle que soit leur forme (gré à gré, adjudication), mais
également aux opérations qui, sans revêtir la forme d'une vente, n'en comportent pas moins transmission à titre onéreux de propriété en droit fiscal, c'est-à-dire notamment aux soultes d'échanges ou
de partages dans la mesure où la soulte s'impute sur des biens en nature de bois et forêts ou des terrains nus destinés à être reboisés, aux licitations ou cessions de droits successifs portant sur
ces mêmes biens, sous réserve que ces actes n'entrent pas dans le champ d'application des dispositions des articles 748 et
750 II du CGI.
30
Par ailleurs, peuvent bénéficier de l'exonération les apports en société portant sur ces mêmes
biens, effectués à titre onéreux, c'est-à-dire moyennant un équivalent soustrait aux aléas de l'entreprise, comme le versement d'une somme d'argent, la remise de titres à revenu fixe (obligations,
bons de caisse) ou la prise en charge d'un passif incombant à l'apporteur. En revanche, l'exonération n'est pas applicable aux apports purs et simples en société, c'est-à-dire ceux rémunérés
uniquement au moyen de l'attribution de droits sociaux.
C. Qualité de l'acquéreur
40
Les acquisitions en cause peuvent être indifféremment réalisées par des personnes physiques ou
des personnes morales. Par suite, l'exonération en cause est notamment applicable, toutes autres conditions étant réunies, aux acquisitions effectuées par les groupements forestiers.
II. Conditions d'application du régime de faveur des acquisitions de bois et forêts et de terrains destinés à un
reboisement
50
L'article 1137 du CGI
subordonne le bénéfice de l'exonération à la condition que l'acquéreur prenne l'engagement dans l'acte d'acquisition de reboiser les terrains nus dans un délai de cinq ans et de présenter dans le même
délai une des garanties de gestion durable prévues à l'article L 8 du code forestier.
60
L'application littérale de
l'article 1137 du CGI conduit à refuser le bénéfice de la taxation réduite dans le cas où l'engagement n'est pas inclus dans
l'acte d'acquisition. Cela étant, par mesure de tempérament, il est admis que l'acquéreur puisse réparer cette omission dans un acte complémentaire soumis au droit fixe prévu par
l'article 680 du CGI.
La restitution de l'excédent de droits perçu lors de l'acquisition peut alors être accordée dans le
délai de réclamation prévu à l'article R 196-1 du LPF. C'est la date de l'acte d'acquisition, et non celle de l'acte
complémentaire, qui sert de point de départ au délai de cinq ans imparti par l'article 1137
du CGI
.(RM
Boisserie,n°70903, AN du 21
février 2006)
A. Engagement en fonction de la nature des biens
70
L'exonération est ainsi subordonnée à la souscription par l'acquéreur, dans l'acte
d'acquisition, de l'engagement suivant.
1. Propriétés en nature de bois et forêts
80
L'acquéreur prend l'engagement de présenter dans un délai de cinq ans à compter de la date
d'acquisition une des garanties de gestion durable prévues à l'article L 8 du code forestier
2. Terrains nus
90
L'acquéreur prend, dans l'acte d'acquisition, l'engagement de les reboiser dans un délai de
cinq ans à compter de la date d'acquisition et de présenter dans le même délai une des garantie de gestion durable prévues à l'article L 8 du
code forestier.
La preuve de la réalisation de l'engagement n'a pas à être formalisée auprès de
l'administration fiscale.
B. Délibération des collectivités locales
100
Depuis le 1er janvier 2005, l'application du régime de faveur est subordonnée à la
délibération des collectivités locales.
1. Collectivités pouvant délibérer
110
Peuvent délibérer en vue d'accorder le bénéfice des dispositions de
l'article 1137 du CGI :
- les départements, au profit desquels est perçu le droit d'enregistrement ou la taxe de
publicité foncière sur les mutations à titre onéreux d'immeubles situés sur leur territoire
(CGI,article. 1594 A
)
- les communes de plus de 5 000 habitants, ainsi que celles classées comme stations
balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, au profit desquelles est perçue une taxe additionnelle au droit d'enregistrement ou à la taxe de publicité foncière
(CGI,article.1584 ).
Les autres communes ne peuvent pas délibérer, dès lors que la taxe additionnelle au droit
d'enregistrement ou à la taxe de publicité foncière, due en application de l'article 1595 bis du CGI, n'est pas perçue à
leur profit mais au profit d'un fonds de péréquation départemental.
2. Modalités de la délibération
120
Conformément aux dispositions de
l'article 1137 du CGI, la délibération prend effet dans les délais et conditions prévus par
l'article 1594 E du CGI.
Il résulte des dispositions combinées des
articles 1594 E et 1639 A du CGI que les
délibérations des organes délibérants doivent être notifiées aux services fiscaux avant le 31 mars de chaque année pour être applicables au 1er juin de la même année.
Cependant, les délibérations peuvent être notifiées aux services fiscaux :
- jusqu'au 15 avril, l'année où intervient le renouvellement des conseils généraux et des
conseils municipaux ;
- jusqu'à l'expiration d'un délai de quinze jours à compter de la communication aux conseils
généraux et aux conseils municipaux des informations indispensables à l'établissement de leur budget, lorsque cette communication n'est pas encore intervenue.
130
Les délibérations des conseils généraux et des conseils municipaux restent en vigueur tant
qu'aucune autre décision ne les a modifiées ou rapportées.
La liste des départements et communes ayant voté l'exonération est consultable sur le site
www.impots.gouv.fr (professionnels - accès spécialisés - notaires et géomètres
experts).
III. Portée de l'exonération des acquisitions de bois et forêts et de terrains destinés à un reboisement
A. Exonération sur délibération des conseils généraux
140
La délibération des conseils généraux exonère les mutations à titre onéreux d'immeubles ou de
droits immobiliers concernés situés sur leur territoire des droits d'enregistrement ou de la taxe de publicité foncière perçus normalement à leur profit en application des dispositions de
l'article 1594, A-1° du CGI.
150
L'exonération du droit d'enregistrement ou de la taxe de publicité foncière rend impossible la
perception des droits et taxes additionnels à ces droits ou qui sont assis sur ces droits. Ainsi, l'exonération accordée sur délibération des conseils généraux emporte exonération non seulement des
droits d'enregistrement ou de la taxe de publicité foncière mais également :
- de la taxe additionnelle perçue au profit des communes ou du fonds de péréquation ;
- du prélèvement pour frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs ;
- de la taxe sur les opérations donnant lieu à la perception d'un droit d'enregistrement ou
d'une taxe de publicité foncière, qui s'additionne à ces droit ou taxe et qui est normalement applicable aux conventions conclues et actes passés à compter du 1er janvier 2006.
B. Exonération sur délibération des conseils municipaux
160
Les délibérations des conseils municipaux des communes de plus de 5 000 habitants, et de
celles d'une population inférieure classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, exonèrent les mutations à titre onéreux d'immeubles concernés qui sont
situés sur leur territoire, de la taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière perçue normalement à leur profit en application des dispositions de
l'article 1584 du CGI.
Compte tenu des précisions figurant au §150, les délibérations des conseils
municipaux des communes de plus de 5 000 habitants, ainsi que celles d'une population inférieure classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver auront une
portée réelle dans l'hypothèse où le département dans lequel elles sont situées n'a pas voté l'exonération de la taxe de publicité foncière ou du droit d'enregistrement.
Remarque :
Il est précisé que le salaire du conservateur des hypothèques demeure exigible.
IV. Déchéance du régime de faveur des acquisitions de bois et forêts et de terrains destinés à un reboisement
170
En cas de manquement à l'un des engagements pris dans les conditions prévues à
l'article 1137 du CGI, l'acquéreur est tenu
d'acquitter l'imposition dont il avait été exonérée
(CGI,article 1840 G ter)
A. Cas de déchéance
1. Propriétés en nature de bois et forêts
180
Pour les propriétés en nature de bois et forêts, la déchéance est encourue lorsque, dans le
délai de cinq ans à compter de l'acquisition, ces propriétés ne présentent pas une des garanties de gestion durable prévues à l'article L 8 du
code forestier.
2. Terrains nus
190
La déchéance est encourue lorsque, dans le délai de cinq ans à compter de l'acquisition, les
terrains précités n'ont pas été reboisés, ou ne présentent pas une des garanties mentionnées à l'article L 8 du code
forestier.
3. Cas particulier des acquisitions successives
200
Lorsque plusieurs acquéreurs successifs ont bénéficié du régime d'exonération, chacun d'eux
peut conserver définitivement le bénéfice de ce régime si l'acquisition qu'il a réalisée, envisagée isolément, remplit les conditions requises.
Chacun des acquéreurs dispose donc d'un délai de cinq ans à compter de la date à laquelle il a
acquis le terrain, pour remplir les conditions de reboisement et de présentation d'une des garanties de gestion durable prévues à l'article L 8
du code forestier. L'appréciation du respect des engagements respectifs de l'acquéreur primitif et des acquéreurs suivants s'effectue de manière indépendante.
Cependant, l'engagement de reboisement ou de présentation de l'une des garanties précitées est
considéré comme rempli par l'un des acquéreurs si, dans le délai imparti à cet acquéreur, l'engagement est respecté par l'un des acquéreurs suivants.
4. Exception
210
L'exonération n'est pas remise en cause dans l'hypothèse où postérieurement à la signature de
l'acte d'acquisition, une disposition législative ou réglementaire ou une décision administrative édicte une interdiction de boisement.
B. Constatation des infractions
220
En cas de non respect de l'un des engagements prévus à
l'article 1137 du CGI, les infractions sont constatées par des procès verbaux dressés par les agents du service départemental
de l'agriculture (CGI. Art. 1754 III n°2).
Le service des impôts n'intervient donc pas dans la recherche des infractions qui peuvent être
commises. Il ne peut procéder au rappel des droits qu'au vu des procès-verbaux dressés par les agents susmentionnés.
C. Effets de la déchéance
240
En cas de déchéance, l'acquéreur est tenu d'acquitter, conformément aux dispositions de
l'article 1840 G ter II
du CGI, l'imposition dont il avait été exonéré ainsi qu'un droit supplémentaire de 1 %.
Au droit supplémentaire s'ajoute l'intérêt de retard prévu par
l'article 1727 du CGI, décompté du premier jour du mois suivant la date d'expiration du délai légal de présentation de l'acte à
la formalité.
250
A titre de règle pratique, il est admis que la rupture partielle de l'engagement ne fait pas
encourir la déchéance totale des droits d'enregistrement ou de la taxe de publicité foncière.
Lorsque l'engagement n'est respecté que sur une partie des biens en cause, la déchéance du
régime de faveur accordé en ce qui concerne les droits d'enregistrement et la taxe de publicité foncière ne frappe que cette partie.
En pareil cas, l'acquéreur est tenu d'acquitter les droits complémentaires, l'intérêt de
retard et le droit supplémentaire de 1 % à hauteur de la fraction du prix d'acquisition afférente aux biens qui ne sont pas reboisés ou qui ne présentent pas l'une des garanties précitées.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTOI-10-70-50
|
https://bofip.impots.gouv.fr/bofip/3301-PGP.html/identifiant=BOI-ENR-DMTOI-10-70-50-20120912
|
2012-09-12 00:00:00
|
0277d08ec3c0356e479e6cb56324d67f82251a9623f2f58e58740d906f989638
|
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] |
1
Dès lors qu'une opération entre dans le champ d'application de l'impôt dû sur les cessions de
fonds de commerce et de clientèles (article 719 du code
général des impôts [CGI]) ou dans celui de l'impôt dû sur les conventions assimilées (CGI, art. 720), il convient de
déterminer les modalités de taxation de ladite opération.
10
Tel est l'objet du présent chapitre qui se subdivise en trois sections consacrées
respectivement :
- à l'assiette de l'impôt (section 1, cf. BOI-ENR-DMTOM-10-20-10) ;
- aux tarifs et règles de liquidation applicables (section 2, cf.
BOI-ENR-DMTOM-10-20-20) ;
- à l'exécution de la formalité et au recouvrement de l'impôt (section 3, cf.
BOI-ENR-DMTOM-10-20-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTOM-10-20
|
https://bofip.impots.gouv.fr/bofip/3306-PGP.html/identifiant=BOI-ENR-DMTOM-10-20-20120912
|
2012-09-12 00:00:00
|
a19bb4acaea47f29e45d6b3beb3e20dbdbdb4978228eb92310f57a57040a5f7a
|
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] |
1
Aux termes du I de l'article
800 du code général des impôts
(CGI), les héritiers, légataires ou donataires, leurs
tuteurs et curateurs sont, sauf cas de dispense, tenus de souscrire une déclaration détaillée et de la signer sur une formule imprimée fournie gratuitement par l'administration.
En principe, une déclaration doit être souscrite après l'ouverture de chaque succession.
10
Le présent chapitre décrit les obligations déclaratives qui incombent aux redevables à la suite
de l'ouverture d'une succession.
Sont ainsi examinés :
- le principe de souscription d'une déclaration de succession (section 1, cf.
BOI-ENR-DMTG-10-60-10) ;
- les personnes tenues de souscrire une déclaration de succession (section 2, cf.
BOI-ENR-DMTG-10-60-20) ;
- la forme et le contenu de la déclaration de succession (section 3, cf.
BOI-ENR-DMTG-10-60-30) ;
- le lieu de dépôt de la déclaration de succession (section 4, cf.
BOI-ENR-DMTG-10-60-40) ;
- les délais pour souscrire une déclaration de succession (section 5,cf.
BOI-ENR-DMTG-10-60-50).
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Bulletin officiel des finances publiques - impôts
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BOI-ENR-DMTG-10-60
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https://bofip.impots.gouv.fr/bofip/3355-PGP.html/identifiant=BOI-ENR-DMTG-10-60-20120912
|
2012-09-12 00:00:00
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985e19cd879c6bd03cde38f56d46178f5822a2bdca26c20e53c099ea795e731f
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] |
1
En vertu des dispositions des
articles 719 du code général des impôts (CGI) et 720 du
CGI, entrent dans le champ d'application du droit d'enregistrement :
- d'une part, les cessions de fonds de commerce ou de clientèles ;
- d'autre part, les conventions à titre onéreux ayant pour effet de permettre à une personne
d'exercer une profession, une fonction ou un emploi occupé par un précédent titulaire, même lorsque ladite convention conclue avec ce titulaire ou ses ayants cause ne s'accompagne pas d'une cession de
clientèle.
Les conventions taxables sont constituées essentiellement par les ventes (ventes amiables et
adjudications). Mais elles englobent également, d'une manière générale, tous les actes qui, même sans revêtir la forme d'une vente, n'en emportent pas moins mutation à titre onéreux (dation en
paiement, transaction, partage avec soulte à l'exception des partages de successions, de communautés conjugales ou d'indivisions assimilées visés à
l'article 748 du CGI et BOI-ENR-PTG-10-20).
10
Pour que les droits soient exigibles, la convention doit être parfaite et emporter des effets
certains et actuels. Les règles applicables étant semblables à celles régissant les ventes d'immeubles, il convient de se reporter :
- au BOI-ENR-DMTOI-10-10-10 pour les conventions taxables ;
- au BOI-ENR-DMTOI-10-10-30-10 pour les ventes conditionnelles ;
- au BOI-ENR-DMTOI-10-10-30-20 pour les adjudications ;
- au BOI-ENR-DMTOI-10-10-30-30 pour les déclarations
d'adjudicataire ;
- au BOI-ENR-DMTOI-10-10-30-40 pour les rétrocessions, annulations
et résolutions amiables de contrats translatifs, ventes à réméré ;
- au BOI-ENR-DMTOI-10-10-30-50 pour les autres mutations.
20
Il est précisé que le régime fiscal des promesses de ventes d'immeubles s'applique aux
promesses de ventes de fonds de commerce, clientèles et conventions assimilées (BOI-ENR-DMTOI-10-10-10 au I § 30 et suivants). En outre, il est
admis que les déclarations de command à la suite d'adjudication ou de vente de fonds de commerce bénéficient du régime fiscal prévu à
l'article 686 du CGI, si les autres conditions édictées par ce texte sont remplies
(BOI-ENR-DMTOI-10-10-30-30).
30
Le présent chapitre comporte trois sections consacrées respectivement au champ d'application :
- des cessions de fonds de commerce (section 1,
BOI-ENR-DMTOM-10-10-10) ;
- des cessions de clientèles (section 2,
BOI-ENR-DMTOM-10-10-20) ;
- des conventions assimilées à des cessions de fonds de commerce (section 3,
BOI-ENR-DMTOM-10-10-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTOM-10-10
|
https://bofip.impots.gouv.fr/bofip/3373-PGP.html/identifiant=BOI-ENR-DMTOM-10-10-20140915
|
2014-09-15 00:00:00
|
749082e351e5fd2cd4dbb57d337cfd81612c47c94b5b7a7a8cf82e1382466d14
|
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] |
1
La contribution sociale due au titre d'un exercice ou d'une période d'imposition est assise sur
l'impôt sur les sociétés (IS) calculé sur les résultats réalisés au titre de cet exercice ou de cette période d'imposition, imposables aux taux mentionnés au I et IV de
l'article 219 du code général des impôts (CGI) et diminué d’un abattement annuel de 763 000 €.
10
L'impôt servant au calcul de la contribution sociale s'entend donc de l'IS résultant de la
taxation au taux normal et aux taux réduits des résultats déterminés dans les conditions de droit commun, notamment après imputation des déficits et des moins-values à long terme reportables, et
application des abattements prévus par des régimes particuliers (CGI, art. 44 sexies,
CGI, art. 44 octies, CGI, art. 44 decies,
CGI, art. 217 bis, CGI, art. 217 undecies,
etc.) ou des dispositions prévoyant des reports ou sursis d'imposition (CGI, art. 38, 7 et 7 bis ,
CGI, art. 210 A, CGI, art. 210 B, etc.).
20
L’IS servant de base au calcul de la contribution sociale est diminué d’un abattement qui ne
peut excéder 763 000 € par période de douze mois.
Lorsque l’exercice ou la période d’imposition est d’une durée différente de 12 mois, le montant
de l’abattement doit donc être ajusté en fonction de cette durée.
Ainsi, pour un exercice ouvert le 1er octobre d’une année N et clos le 31 décembre de l’année
N+1, l’abattement applicable est égal à 763 000 x 15/12 = 953 750 €. Si cet exercice était clos au 31 décembre de l’année N, l’abattement applicable serait de 763 000 x 3/12 =190 750 €.
30
La contribution sociale est due pour chaque exercice clos, quelle que soit sa durée.
Si plusieurs exercices sont clos au cours de la même année, l'entreprise doit procéder à la
liquidation de la contribution sociale pour chacun de ces exercices.
Si aucun exercice n'a été clôturé au cours d'une année donnée, une contribution sociale est
due au titre de la période écoulée depuis la clôture de l'exercice précédent jusqu'au 31 décembre de l'année considérée, conformément au deuxième alinéa de
l'article 37 du CGI. Une contribution sociale est ensuite due au titre de l’exercice qui englobe cette période, étant observé que
l’imposition afférente à celle-ci revêt un caractère définitif. Les règles définies aux § 1 à 20 s'appliquent distinctement à chacune des contributions sociales.
40
Exemple :
Soit une société qui réalise un chiffre d’affaires annuel supérieur à 7 630 000 € et qui arrête
le 30 juin N+1 un exercice de 18 mois ouvert le 1er janvier N.Au titre de la période d’imposition arrêtée le 31 décembre N, cette société a réalisé un résultat imposable au taux normal s’élevant à 1
800 000 €. Au titre de l’exercice ouvert le 1er janvier N et clos le 30 juin N+1, elle a réalisé un résultat imposable au taux normal s’élevant à 3 200 000 €.
Pour la période arrêtée le 31 décembre N, le montant d’IS afférent au résultat imposable de 600 000 € (1 800 000 € x 33,1/3 %) est inférieur à l’abattement de 763 000 € prévu par la loi. Aucune
contribution sociale n’est due.
Cet exemple n’intègre pas les versements anticipés.
L’IS afférent à la période allant du 1er janvier N+1 au 30 juin N+1 s’élève à (3 200 000 - 1 800 000) x 33,1/3 % = 466 667 €. La contribution sociale due au titre de cette période s’élève à [466 667 -
(763 000 x 6/12] x 3,3 % = 2 811 €.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-AUT-10-20
|
https://bofip.impots.gouv.fr/bofip/3492-PGP.html/identifiant=BOI-IS-AUT-10-20-20130318
|
2013-03-18 00:00:00
|
8d63c33d08612971ed0db8a943af88d61e809b79a6a9e6cc8b913511e10197f7
|
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] |
1
La saisie immobilière est régie par les
articles L. 311-1 et suivants du code des procédures civiles d'exécution (CPC exéc.).
L'initiative de la mise en œuvre de la saisie immobilière, mesure d'exécution qui tend à la
vente forcée de l'immeuble du débiteur ou, le cas échéant, du " tiers détenteur " en vue de la distribution de son prix, appartient au créancier.
Conformément aux dispositions de
l'article L. 111-2 du CPC exéc., le créancier peut en effet poursuivre l'exécution forcée de sa créance sur
les biens de son débiteur dans les conditions propres à chaque mesure d'exécution.
Comme toute mesure d'exécution forcée, la saisie immobilière suppose un titre exécutoire. Le
titre permet en effet au créancier d'engager la saisie de l'immeuble et de la mener jusqu'à son terme, à savoir la vente du bien et la distribution des fonds, sous le contrôle du juge de l'exécution.
Toutefois, la procédure comporte des particularités liées notamment à son objet, de nature à
peser sur les conditions d'ouverture de cette action judiciaire qui n'a pas de phase conservatoire et sur ses règles d'application.
Les conditions d'exercice de la saisie immobilière sont donc abordées successivement sous
l'angle de la personne du saisi et des biens saisissables.
I. Créanciers pouvant exercer la saisie d'un immeuble
10
Le droit de saisir l'immeuble d'un débiteur appartient à tout créancier porteur d'un titre
exécutoire constatant une créance liquide et exigible, qu'il soit chirographaire, privilégié ou hypothécaire. Par ailleurs, le choix opéré par un créancier d'exercer son droit sur un bien quelconque
du créancier (CPC exéc., art. L. 112-1) est encadré, s'agissant des immeubles, dans des conditions
particulières.
A. Existence d'un titre exécutoire
20
Un créancier ne peut poursuivre la saisie des biens de son débiteur qu'en vertu d'un titre
exécutoire, et pour le recouvrement d'une créance liquide et exigible (CPC exéc., art. L. 311-2 et
CPC exéc. art. L. 311-4).
1. Caractère de la créance
30
Tout créancier muni d’un titre exécutoire constatant une créance liquide et exigible peut
procéder à une saisie immobilière. Les caractères de la créance susceptible de faire l'objet d'une mesure d'exécution sont examinés supra (BOI-REC-FORCE-10).
Les mêmes règles sont applicables en matière de saisie immobilière.
L'exigence du caractère certain de la créance, même s'il n'est pas mentionné dans le texte, va
de soi et il résulte du seul fait que la dette est constatée dans un titre exécutoire (ou qu'elle est reconnue par le débiteur). Cette condition exclut les créances subordonnées à une condition
suspensive mais inclut les créances subordonnées à une condition résolutoire.
40
La créance est liquide lorsqu'elle est évaluable en argent, ou lorsque le titre contient les
éléments permettant son évaluation (CPC exéc., art. L. 111-6).
La seule contestation du montant de sa dette par le débiteur ne remet pas en cause le
caractère liquide de la créance.
50
La condition relative à l'exigibilité de la créance est attachée à la nature du titre lorsque
l'exécution de l'obligation n'est pas subordonnée à une échéance quelconque.
Cependant, une procédure de saisie immobilière ne peut être engagée lorsqu’un contribuable a
présenté une réclamation suspensive de paiement. Celle-ci pourra être reprise une fois la réclamation rejetée définitivement par l’administration ou le tribunal administratif, la créance devenant
alors à nouveau exigible.
2. Nature du titre exécutoire
60
Les titres délivrés par les personnes morales de droit public, qualifiées comme tels par la
loi, constituent des titres exécutoires (CPC exéc., art. L. 111-3).
Il s’agit des arrêtés, états, rôles, avis de mise en recouvrement, titres de perception ou de
recettes que l’État, les collectivités territoriales ou les établissements publics dotés d’un comptable public délivrent pour le recouvrement des recettes de toute nature qu’ils sont habilités à
recevoir
(loi
n° 92-1476 du 31 décembre 1992 de finances rectificatives pour 1992, art. 98).
S'agissant des dettes fiscales et en cas de pluralité de débiteurs, se reporter au
BOI-REC-PREA-10-10-10.
70
Le titre exécutoire peut être une décision de justice.
L'article L. 311-2 du CPC exéc. et
l'article L. 311-4 du CPC exéc. précisent les conditions dans lesquelles l'exécution forcée d'une décision
de justice peut être poursuivie.
Lorsque la poursuite est engagée en vertu d'une décision de justice exécutoire par provision,
la vente forcée ne peut intervenir qu'après une décision définitive passée en force de chose jugée.
Toutefois, pendant le délai de l'opposition, aucune poursuite ne peut être engagée en vertu
d'un jugement rendu par défaut.
B. Restrictions au droit d'agir en exécution
80
Le créancier a le choix des mesures propres à assurer l'exécution ou la conservation de sa
créance. L'exécution de ces mesures d'exécution ne peut excéder ce qui se révèle nécessaire pour obtenir le paiement de l'obligation
(CPC exéc., art. L. 111-7).
Le créancier muni d'une hypothèque ou d'un privilège spécial immobilier doit d'abord saisir
l'immeuble qui lui sert de garantie. Il ne peut poursuivre d'autres immeubles qu'en cas d'insuffisance (CPC
exéc., art. L. 311-5).
L'article L. 311-5 du CPC. exéc. fait une application particulière de ce principe en cas de
pluralité de saisies immobilières par le même créancier. Ainsi, le créancier qui a déjà saisi un bien immobilier du débiteur ne peut initier la saisie d'un autre bien immobilier, que dans le cas
d'insuffisance du bien déjà saisi.
II. Personnes susceptibles d'être poursuivies
90
La saisie immobilière est poursuivie, en principe, contre le débiteur lui-même, étant précisé
que les personnes poursuivies en tant que codébiteurs solidaires ou cautions personnelles sont considérées dans les développements suivants comme des débiteurs proprement dits. Les poursuites peuvent
être engagées à l'encontre d'une tierce-personne, autre que les ayants droit du débiteur. Tel est le cas de l'acquéreur d'un immeuble hypothéqué poursuivi par le créancier hypothécaire, en vertu de
son droit de suite, ou du tiers qui a garanti la dette d'autrui en conférant une hypothèque sur son immeuble.
A. Règles applicables à tous les débiteurs
100
La survenance d'une procédure collective modifie les conditions de mise en œuvre de l'ensemble
des mesures de saisie. Il convient donc de distinguer les débiteurs in bonis et ceux en procédure collective.
1. Débiteur in bonis
La saisie peut être pratiquée contre le débiteur principal ou ses successeurs universels. À
l'encontre de certaines catégories de débiteurs, la saisie peut être opérée à des conditions particulières qui font l'objet des développements suivants.
a. Débiteur décédé
110
Le décès d'une partie n'interrompt l'instance qu'à compter de la notification qui en sera
faite à l'adversaire. Ce principe s'applique en matière de saisie immobilière.
Une saisie immobilière dirigée contre le débiteur ne devient pas nulle si elle est
poursuivie sous son nom alors qu'il est décédé au cours de l'instance, et que son décès n'a pas été notifié au poursuivant
(Cass. civ. 2ème, 6 janvier 2012,
n°10-26644).
Une fois le décès notifié, la saisie ne peut être poursuivie contre les héritiers du débiteur
décédé qu'après la signification du titre exécutoire à ses héritiers, conformément à l'article 877 du code civil (C. civ).
Les poursuites peuvent donc être dirigées contre les héritiers ou ayants-droits du débiteur.
Mais le créancier doit leur signifier son titre exécutoire huit jours au moins avant d'en poursuivre l'exécution (code civil, art. 877). Peu importe que l'héritier ait accepté sous bénéfice
d'inventaire car la poursuite est diligentée sur un bien du patrimoine du de cujus .
La signification préalable du titre exécutoire aux héritiers est requise à peine de nullité
des poursuites (Cass. civ., 15 janvier 1974, n° 72-10282).
b. Personnes mariées sous un régime de communauté
120
L’article L. 311-7 du CPC exéc. prévoit que la saisie immobilière d’un immeuble commun doit être poursuivie
contre les deux époux.
Il convient donc de signifier tous les actes de la procédure de saisie immobilière au débiteur
ainsi qu’à son conjoint même non tenu à la dette, dans l’hypothèse où le bien objet de la saisie est un bien commun. La saisie des immeubles communs est poursuivie contre les deux époux, même si le
poursuivant n'est porteur d'un titre qu'à l'encontre de l'un d'entre eux.
130
Lorsque l'immeuble appartient en propre à l'un des époux et qu'il constitue la résidence de la
famille, le commandement de saisie doit être dénoncé au conjoint de l'époux débiteur, au plus tard le premier jour ouvrable suivant la signification de l'acte
(CPC exéc., art. R. 321-1).
c. Débiteurs incapables
140
Les immeubles d'un mineur même émancipé ou d'un majeur en tutelle ou en curatelle ne peuvent
être mis en vente avant que ses biens meubles corporels et incorporels ne soient saisis et vendus.
La sanction du défaut de discussion préalable du mobilier est la nullité de tous les actes de
la procédure de saisie effectués avant que le mobilier du mineur ou du majeur en tutelle ait été discuté.
La nullité de la saisie immobilière entreprise sans discussion préalable peut être soulevée à
tout moment (BOI-REC-FORCE-40-50).
Toutefois, la discussion des meubles n'est pas requise avant la saisie des immeubles indivis
entre un majeur et un mineur ou un majeur en curatelle ou en tutelle, si la dette leur est commune. Elle ne l'est pas non plus dans le cas où les poursuites ont été commencées alors que le majeur
n'était pas encore placé sous curatelle ou sous tutelle (CPC exéc., art. L. 311-8).
d. Débiteur surendetté
150
La décision de recevabilité de la demande de traitement de la situation de surendettement
emporte suspension et interdiction des procédures d'exécution diligentées à l'encontre des biens du débiteur ainsi que des cessions de rémunération consenties par celui-ci et portant sur les dettes
autres qu'alimentaires (code de la consommation (C. consom.), art. L. 724-3).
La suspension et l'interdiction mentionnées à l'article L. 724-3 du C. consom. sont acquises
jusqu'à la date de la décision de la commission imposant un rétablissement personnel sans liquidation judiciaire, jusqu'au jugement prononçant un rétablissement personnel sans liquidation judiciaire
ou jusqu'au jugement d'ouverture d'une procédure de rétablissement personnel avec liquidation judiciaire. Cette suspension et cette interdiction ne peuvent excéder deux ans.
(C. consom., art. L. 724-4).
Toutefois, lorsqu'en cas de saisie immobilière la vente forcée a été ordonnée, le report de la
date d'adjudication ne peut résulter que d'une décision du juge chargé de la saisie immobilière, saisi à cette fin par la commission, pour causes graves et dûment justifiées
(C. consom., art. L. 722-4).
2. Débiteurs en procédure collective
160
S'agissant des débiteurs en procédure collective, il convient de se reporter au
BOI-REC-EVTS-10-20, sous réserve des commentaires suivants.
a. Règles communes à toutes les procédures
170
Le jugement ouvrant ou prononçant la sauvegarde, le redressement ou la liquidation judiciaire
"arrête ou interdit" toute procédure d'exécution de la part des créanciers tant sur les meubles que sur les immeubles du débiteur pour obtenir le paiement de certaines créances ainsi que toute
procédure de distribution n'ayant pas produit un effet attributif avant le jugement d'ouverture (code de commerce (C. com.), art. L.
622-21).
Le terme "interdit" vise les poursuites nouvelles, alors que le terme "arrête" signifie que les procédures d'exécution qui ont été
entreprises avant le jugement d'ouverture ne peuvent pas être poursuivies durant la procédure.
180
Les créances au titre desquelles les voies d'exécution se trouvent interdites ou arrêtées sont
non seulement celles qui sont antérieures au jugement déclaratif, mais aussi celles qui lui sont postérieures dès l'instant qu'elles ne bénéficient pas du privilège de procédure institué au I de
l'article L. 622-17 du C. com..
Pour le recouvrement de créances de cette sorte, l'application de l'article L. 622-21 du C.
com. conduit à interdire au comptable public d'engager valablement des poursuites sur les biens du contribuable à partir du jugement d'ouverture et jusqu'à ce qu'il recouvre éventuellement son droit
de poursuite individuelle.
190
Les instances en cours sont interrompues jusqu'à ce que le créancier poursuivant ait procédé à
la déclaration de sa créance. Elles sont alors reprises de plein droit, le mandataire judiciaire et, le cas échéant, l'administrateur ou le commissaire à l'exécution du plan nommé en application de
l'article L. 626-25 du C. com. dûment appelés, mais tendent uniquement à la constatation des créances et à la fixation de leur
montant (C. com., art. L. 622-22).
Les actions en justice et les procédures d'exécution autres que celles visées à l'article L.
622-21 du C. com. sont poursuivies au cours de la période d'observation à l'encontre du débiteur, après mise en cause du mandataire judiciaire et de l'administrateur lorsqu'il a une mission
d'assistance ou après une reprise d'instance à leur initiative (C. com., art. L. 622-23).
200
Les procédures de distribution du prix de vente d’un immeuble n'ayant pas produit un effet
attributif avant le jugement d’ouverture, et en cours au jour de ce jugement, sont caduques. Les fonds sont remis au mandataire ou au liquidateur judiciaire par le séquestre ou le notaire qui, par
cette remise est libéré à l’égard des parties.
b. Règles particulières à la liquidation judiciaire
210
Le jugement qui ouvre ou prononce la liquidation judiciaire emporte dessaisissement pour le
débiteur de l'administration de ses biens. Les droits et actions concernant son patrimoine sont dès lors exercés par le liquidateur
(C. com., art. L. 641-9).
220
Lorsqu'une procédure de saisie immobilière engagée avant l'ouverture de la procédure de
liquidation judiciaire a été suspendue par l'effet de cette dernière, le liquidateur peut être subrogé dans les droits du créancier saisissant pour les actes que celui-ci a effectués, lesquels sont
réputés accomplis pour le compte du liquidateur qui procède à la vente des immeubles. La saisie immobilière peut alors reprendre son cours au stade où le jugement d'ouverture l'avait suspendue
(C. com., art. L. 642-18).
230
Les créanciers titulaires d'un privilège spécial, d'une hypothèque et le Trésor pour ses
créances privilégiées peuvent dès lors qu'ils ont déclaré leurs créances, même s'ils ne sont pas encore admis, exercer leur droit de poursuite individuelle si le liquidateur n'a pas entrepris la
liquidation des biens grevés dans le délai de trois mois à compter du jugement qui ouvre ou prononce la liquidation judiciaire (C. com.,
art. L. 643-2).
Ainsi donc, dans la phase de liquidation judiciaire et si, passé le délai de trois mois de son
prononcé, le liquidateur n'a pas «entrepris la liquidation des biens grevés», les créanciers titulaires d'un privilège spécial ou d'une hypothèque ont la possibilité d'engager une procédure de saisie
immobilière dès l'instant où ils ont effectué la déclaration de leurs créances.
B. Saisie poursuivie contre les tiers
240
Une saisie immobilière peut être opérée par un créancier hypothécaire contre le tiers
acquéreur de l'immeuble affecté à la sûreté de la créance. Toutefois, les cessions d'immeubles à titre onéreux donnent généralement lieu aux formalités préalables de la purge hypothécaire, régies par
les articles 2475 et suivants du C. civ.. Cette procédure a pour objet de permettre à tout acquéreur d'immeuble hypothéqué de se libérer des
garanties grevant le bien en offrant le prix d'acquisition aux créanciers privilégiés (BOI-REC-GAR-10-20-20). Dès lors, la situation d'un acquéreur à titre onéreux contre
lequel est exercé le droit de suite résulte de circonstances très particulières.
Le cas de la personne qui, pour garantir une dette d'autrui, a consenti une hypothèque sur un
immeuble qui lui appartient, autre catégorie de tiers à la dette, est examiné à part.
1. Tiers acquéreurs
250
Une saisie immobilière peut être pratiquée par un créancier hypothécaire contre le " tiers
détenteur " de l'immeuble affecté à la sûreté de la créance (CPC exéc., art. L. 311-1). Il s'agit de
l'acquéreur à titre onéreux non personnellement obligé à la dette, du donataire, ou encore de l'héritier ayant accepté sous bénéfice d'inventaire .
Seuls les créanciers inscrits sur l'immeuble (hypothèque, privilège spécial immobilier)
peuvent, en vertu du droit de suite attaché à leur droit, faire saisir l'immeuble entre les mains du tiers-acquéreur.
260
Le tiers-acquéreur dispose du bénéfice de discussion. Il peut exiger du créancier saisissant
qu'il agisse au préalable sur tous les autres immeubles hypothéqués garantissant la même dette, à moins que l'immeuble ne soit affecté spécialement par privilège ou hypothèque à la créance du
poursuivant (C. civ., art. 2465 et C. civ., art. 2466) ;
Le tiers-acquéreur peut échapper aux poursuites en payant au créancier saisissant le prix de
l'immeuble à concurrence de la créance (C. civ., art. 2463) ;
Le tiers détenteur qui veut conserver l'immeuble tout en s'affranchissant des privilèges et
hypothèques sans payer au-delà de son prix ou de la valeur du bien, doit recourir à la procédure de purge, dont les formalités sont réglementées par les
articles 2478 et suivants du C. civ. ;
Le tiers détenteur peut enfin délaisser l'immeuble au profit du créancier poursuivant, mais la
jurisprudence lui refuse ce droit lorsqu'il est encore débiteur du prix pour un montant susceptible de désintéresser le ou les poursuivants (C.
civ., art. 2467).
2. Sûreté réelle consentie en garantie de la dette d'autrui
270
La personne qui, pour garantir une dette d'autrui, a consenti une hypothèque sur un immeuble
qui lui appartient, ne s'oblige pas personnellement.
Elle est donc, à l'instar du tiers-acquéreur, étrangère à la dette, mais, à la différence de
ce dernier, elle a été partie à la constitution d'hypothèque.
C'est pourquoi, elle bénéficie, comme le tiers détenteur, de la faculté de délaisser, mais
elle ne peut ni opposer au créancier saisissant le bénéfice de discussion, ni recourir à la procédure de purge des privilèges et des hypothèques.
La procédure à suivre contre celui qui a consenti une hypothèque sur l'un de ses biens pour
garantir la dette d'un tiers est la même que celle utilisée contre le débiteur. C'est un commandement de payer valant saisie qui lui est délivré, sans commandement préalable au débiteur. Dans ce cas
également, le délai de sommation est porté à un mois (CPC exéc., art. R. 321-3).
À la différence du tiers détenteur, ce garant sait exactement quels sont les créanciers
auxquels il a fourni l'immeuble en garantie, et n'a pas à craindre la révélation d'autres créanciers. Le garant ne peut donc que désintéresser le créancier, ou subir la saisie.
III. Immeubles susceptibles de faire l'objet d'une saisie immobilière
280
L'article L. 311-6 du CPC exéc. détermine les biens pouvant faire l'objet d'une saisie immobilière. Il
réserve le cas de dispositions rendant des biens insaisissables.
La saisie immobilière peut porter sur tous les droits réels afférents aux immeubles, y compris
leurs accessoires réputés immeubles, susceptibles de faire l’objet d’une cession .
Les dispositions de
l'article L. 112-2 du CPC exéc. et de
l'article L. 112-3 du CPC exéc., qui énumèrent les biens insaisissables, s'appliquent aux immeubles. Il
convient d'y ajouter les dispositions de l'article L. 526-1 du C. com. relatives à l'habitation principale des professionnels
rendue insaisissables par l'effet d'une déclaration.
Après la notion d'immeuble saisissable et les restrictions à la saisie du fait de l'immeuble,
il est envisagé le cas de la pluralité de saisies successives ou simultanées sur plusieurs immeubles appartenant au saisi.
A. Biens immobiliers saisissables
1. Principes
290
La saisie s'applique aux biens traditionnellement identifiés comme immeubles et à leurs
accessoires.
La saisie d’un immeuble emporte saisie de ses fruits, sauf l’effet d’une saisie antérieure
(CPC exéc., art. L. 321-3).
a. Immeubles par nature
300
Il s'agit des biens énumérés à
l'article 518 du C. civ., à l'article 519 du C. civ. et à
l'article 520 du C. civ..
Ce sont essentiellement des fonds de terre, des bâtiments, des lots de copropriété
(Cass. civ. 3ème, 15 novembre 1989,
n°87-18188), des arbres et plantations des produits du sol (fruits et récoltes).
En principe, ces trois derniers éléments ne peuvent être saisis qu'avec le sol lui-même,
mais les fruits et récoltes peuvent faire l'objet d'une saisie-vente lorsqu'ils sont proches de leur maturité
(CPC exéc., art. R. 221-57,
CPC exéc., art. R. 221-58,
CPC exéc., art. R. 221-59,
CPC exéc., art. R. 221-60 et
CPC exéc., art. R. 221-61) ou, a fortiori, lorsqu'ils sont détachés.
b. Immeubles par destination
310
Les immeubles par destination sont définis à
l'article 524 du C. civ.. En principe, la saisie des immeubles par destination doit intervenir en même temps que celle de l'immeuble par
nature à l'exploitation duquel ils sont affectés.
Toutefois, ils peuvent être saisis par le vendeur impayé pour paiement de leur prix
(CPC exéc., art. L. 112-2 et
CPC exéc. art. L. 112-3).
Par ailleurs le créancier bénéficiant d'un nantissement sur matériel et outillage, peut
exercer son privilège sur les biens grevés même s'ils deviennent immeubles par destination (C. com., art. L. 525-8). Toutefois, pour
que son privilège soit opposable au créancier hypothécaire préalablement inscrit sur l'immeuble, le créancier nanti sur le matériel doit signifier par acte extrajudiciaire audit créancier une copie de
l'acte de nantissement. Cette signification doit, à peine de nullité, être faite dans les deux mois de la conclusion du nantissement
(C. com., art. L. 525-9).
Il semble possible, par ailleurs, d'assimiler aux immeubles par destination certains droits
accessoires qui donnent sa valeur à l'immeuble, tel par exemple un droit de bail.
c. Immeubles par l'objet auxquels ils s'appliquent
320
Il s'agit des droits réels portant sur les immeubles autres que le droit de propriété.
Ainsi peuvent être saisis :
- l'usufruit
(CPC exéc., art. L. 311-6) et le droit d'emphytéose
(code rural et de la pêche maritime, art. L. 451-1) sur un immeuble ;
- le droit d'un concessionnaire de mines
(code minier, art. L. 131-4) ou d'un concessionnaire d'énergie hydraulique
(code de l'énergie, art. L. 511-10) ;
- le droit de nue-propriété ;
- le droit de copropriété (à distinguer de la part indivise) ;
- le bail à construction qui confère au preneur un droit réel immobilier
(code de la construction et de l'habitation, art. L. 251-3 et suivants).
Par contre, ne peuvent être appréhendés par voie de saisie immobilière : les servitudes, le
droit d'usage et d'habitation (droit attaché à la personne) et les parts de sociétés immobilières qui sont des droits et ont donc un caractère mobilier
(BOI-REC-FORCE-20-40).
2. Dérogations prévues en faveur des biens de l'entrepreneur individuel
330
L'article L. 526-1 du C.
com., l'article L. 526-2 du C. com. et l'article L. 526-3 du
C. com. prévoient la possibilité pour les entrepreneurs individuels de souscrire une déclaration rendant insaisissable l'immeuble affecté à leur habitation principale, dont ils sont propriétaires.
Ce texte a institué une dérogation au principe général de saisissabilité inscrit à
l'article 2284 du C. civ. et à l'article 2285 du C. civ., même si l'effet de cette
déclaration est limité aux créanciers dont les droits naissent postérieurement à la publication, pour les créances nées à l'occasion de l'activité professionnelle du déclarant.
Cette insaisissabilité a été étendue à tous les biens fonciers bâtis ou non bâtis qui ne
sont pas affectés à l'usage professionnel de l'exploitant, y compris sa résidence secondaire.
B. Restrictions à la saisie d'immeubles saisissables
340
Le principe selon lequel tous les immeubles peuvent être saisis, comporte certaines
limitations, qui se traduisent, le cas échéant, par des modalités particulières. Le cas particulier des immeubles en indivision fait l'objet d'une partie distincte.
1. Récapitulation des limitations tenant au débiteur saisi
350
Lorsque l'immeuble appartient en propre à l'un des époux et qu'il constitue la résidence de
la famille, le commandement de saisie doit être dénoncé au conjoint de l'époux débiteur, au plus tard le premier jour ouvrable suivant la signification de l'acte
(II-A-1-b § 120).
360
Les immeubles d'un mineur, même émancipé, ou d'un majeur en tutelle, ne peuvent être mis en
vente avant la discussion du mobilier (II-A-1-b § 130).
370
Un commandement de saisie immobilière ne peut viser un immeuble grevé d'une clause de
tontine.
Le droit de gage du créancier ne peut en effet s'exercer que sur les biens dont le
débiteur est propriétaire. Or, tant que la condition suspensive de survie n'est pas réalisée, le débiteur qui bénéficie de la clause n'est pas titulaire d'un droit privatif sur le bien immobilier
(Cass. civ 1ère, 18 novembre 1997 n°
95-20842).
Remarque : La clause de tontine est un pacte conclu entre plusieurs personnes
lors de l'acquisition d'un bien et en vertu duquel seul le survivant de tous sera considéré comme propriétaire, chaque acquéreur conservant la jouissance du bien sa vie durant.
2. Saisie immobilière pratiquée sur un immeuble indivis
380
Dans l’hypothèse où la saisie est envisagée sur des immeubles indivis, son exercice
s’effectue dans des conditions différentes selon que les impôts sont dus par une indivision ou l’un des indivisaires (BOI-REC-SOLID-30-40).
a. Impôts dus par une indivision
390
Si l'indivision elle-même est débitrice de l'impôt (succession d'un contribuable), la saisie
peut porter directement sur un immeuble indivis dans les conditions ordinaires (C. civ., art. 815-17) même si cet immeuble fait l'objet d'une convention d'indivision
(C. civ., art. 1873-15). Il en est de même si l'indivision existe entre le contribuable et un tiers solidaire.
b. Impôts dus par un ou plusieurs indivisaires
400
Dans l'hypothèse où un seul des indivisaires est débiteur de l'impôt et où les autres
indivisaires (ou même un seul d'entre eux) ne sont tenus à aucun titre au paiement de cet impôt, la saisie immobilière n'est pas immédiatement possible. Un partage préalable est nécessaire
(C. civ., art. 815-17). Ce partage doit être cependant différé si le tribunal, pour éviter toute dépréciation de l'immeuble indivis, a
autorisé pour deux ans le sursis aux opérations du partage, conformément aux dispositions de l'article 820 du C. civ..
En outre, il ne peut être directement procédé au partage s'il existe entre les
coindivisaires une convention d'indivision.
1° Conventions d’indivision
410
L'article 1873-1 du C. civ. à
l'article 1873-18 du C. civ. organisent le fonctionnement de l'indivision, lorsque les coindivisaires conviennent entre eux de demeurer
dans l'indivision. Pour être opposable aux tiers, cette convention est soumise à des formalités de publicité.
L'article 1873-3 du C. civ.
prévoit que la convention d'indivision peut être conclue pour une période de cinq ans renouvelable. Le partage peut être provoqué avant l'expiration de ce délai seulement pour de "justes motifs". Les
créanciers, agissant par voie oblique, n'ayant pas plus de droits que leurs débiteurs, ne pourront eux-mêmes provoquer le partage que pour de justes motifs soumis à l’appréciation des tribunaux.
420
L'article 1873-15 du C. civ.
prévoit cependant que, lorsque le partage n'est pas possible en vertu d'une convention d'indivision, les créanciers peuvent saisir et vendre la quote-part de leur débiteur dans l'indivision suivant
les formes prévues par le code de procédure civile pour la saisie et la vente des parts sociales ou des actions. Dans ce cas, les coindivisaires disposent d'un droit de préemption et de substitution
(C. civ., art. 1873-12).
2° Procédure du partage
430
Le créancier peut inscrire son hypothèque sur des droits indivis sur un immeuble, en
prévision du cas où cet immeuble serait mis au lot du débiteur, adjugé à des tiers ou repris par un des coindivisaires, conformément aux dispositions de
l'article 815-15 du C. civ..
Il doit, en outre, pratiquer opposition au partage, par acte extrajudiciaire, entre les
mains des autres indivisaires pour éviter que ne puisse lui être opposée l'impossibilité prévue par l'article 882 du C. civ. d'attaquer un
partage consommé.
440
Si les indivisaires prennent l'initiative de procéder au partage, le créancier peut y
intervenir pour en surveiller les opérations en vue de prévenir toute collusion frauduleuse entre le débiteur et ses coindivisaires et de veiller à une composition égale des lots.
Si les indivisaires restent inactifs, le créancier peut, en application de
l'article 1341-1 du C. civ., prendre l'initiative du partage. Cette action est recevable même si le débiteur est solvable. Toutefois,
l'intervention du créancier ne peut être admise que si le débiteur a refusé ou négligé d'agir lui-même.
Il peut assigner le débiteur devant le tribunal avec les autres indivisaires aux fins de
voir ordonner le partage de l'indivision. Il est précisé cependant que, selon l'article 815-17 du C. civ., les coindivisaires peuvent arrêter le cours de l'action en
partage en acquittant l'obligation au nom et en l'acquit du débiteur.
450
Les créanciers n'ont pas le droit d'imposer un partage judiciaire aux coindivisaires, si
ceux-ci sont d'accord pour procéder à un partage amiable. L'instance ne doit donc pas être poursuivie si les intéressés, après l'engagement de la procédure, décident de recourir à une répartition
amiable des biens indivis et somment le créancier d'y assister.
3° Saisie de l'immeuble alloti au débiteur
460
Par application de l'article 883 du
C. civ. qui attribue un effet déclaratif au partage, les immeubles qui sont mis au lot du débiteur sont grevés d'une hypothèque dans la mesure où cette dernière a été inscrite dans les conditions
précédemment indiquées. La saisie de ces immeubles peut ensuite être poursuivie à la requête du créancier dans les conditions normales.
S'il n'est pas possible de constituer des lots de valeur égale, le créancier peut, le cas
échéant, exercer son privilège mobilier sur les sommes dues à son débiteur à titre de soulte par les autres indivisaires. Inversement, ceux-ci peuvent, le cas échéant, exercer le privilège du
copartageant sur les biens attribués au débiteur pour recouvrer les soultes dues par ce dernier.
Les mêmes règles doivent être observées lorsque les immeubles sont mis en adjudication et
que celle-ci est prononcée au profit d'un copartageant ou que ce dernier exerce le droit de substitution que lui reconnaît l'article 815-15 du
C. civ..
Si, au contraire, l'adjudication est prononcée au profit d'un tiers, le créancier doit être
colloqué à raison de son hypothèque sur la portion du prix représentant la part de son débiteur.
C. Possibilité de saisie concomitante de plusieurs immeubles du débiteur
470
Une même procédure de saisie peut porter sur plusieurs immeubles du débiteur, sous réserve
du respect de la règle s'imposant au créancier de commencer par la saisie de biens sur lesquels il dispose d'une garantie. Mais la pluralité de saisies immobilières exercées sur différents biens du
débiteur n'est possible qu'à certaines conditions.
1. Pluralité de saisies opérées successivement sur plusieurs immeubles appartenant au débiteur
480
Le créancier qui a déjà saisi un bien immobilier du débiteur ne peut entreprendre une
nouvelle procédure de saisie sur un autre immeuble à moins que la valeur du bien déjà saisi ne suffise pas à le désintéresser
(CPC exéc., art. L. 311-5). Il appartient au créancier à qui cette règle est opposée de faire la
démonstration de l'insuffisance de la valeur du bien déjà saisi.
2. Pluralité de saisies simultanées de plusieurs immeubles du débiteur
490
La saisie simultanée de plusieurs immeubles d'un même débiteur est autorisée, même si ces
biens sont situés dans des ressorts de plusieurs tribunaux de grande instance (CPC exéc., art. R. 311-3) ou
même dans le ressort de plusieurs conservations des hypothèques. Lorsque la saisie porte sur des immeubles situés dans le ressort de plusieurs bureaux des hypothèques, il est établi un commandement de
payer par ressort, ainsi que le prévoit l'article R. 321-2 du CPC exéc..
Mais dans ce cas, le saisi peut demander au juge de l'exécution, soit le cantonnement, soit
la conversion partielle des saisies en hypothèques
a. Demande de cantonnement
500
L'article L. 321-6 du CPC exéc. et
l'article R. 321-12 du CPC exéc. prévoient que le débiteur peut solliciter le cantonnement de la saisie à
un ou plusieurs biens, ou sa conversion partielle en hypothèque, en cas de saisie simultanée de plusieurs de ses immeubles. Dans ce dernier cas, l'ordonnance prévoit que l'hypothèque prend rang au
jour de la publication de la saisie, sous réserve d'être inscrite dans le mois de la notification de la décision ordonnant la conversion.
b. Demande de conversion des saisies en hypothèques
510
Le juge de l'exécution ordonne, conformément à
l'article R. 321-12 du CPC exéc., la radiation de la saisie sur les immeubles initialement saisis et à la
place l'inscription d'une hypothèque judiciaire qui prendra rang au jour de la publication du commandement de saisie.
|
Bulletin officiel des finances publiques - impôts
|
BOI-REC-FORCE-40-10
|
https://bofip.impots.gouv.fr/bofip/3555-PGP.html/identifiant=BOI-REC-FORCE-40-10-20190205
|
2019-02-05 00:00:00
|
7e317c45e38d9dde901bff8af99a924b42a1afeb53b8da5171d02e5a3a80ca06
|
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] |
I. Cas de sortie du régime
A. Sortie du régime au terme de la période de 5 exercices
1
La société qui opte pour le régime fiscal des sociétés de personnes sort obligatoirement de ce
régime à la fin de son cinquième exercice à compter de l'option. Autrement dit, la société est replacée dans le champ d'application de l'impôt sur les sociétés à compter du sixième exercice suivant
l'option.
B. Sortie anticipée du régime
10
Par exception au cas de sortie exposé précédemment, la société peut sortir de manière anticipée
de ce régime, avant l'issue de la période de cinq exercices, soit de façon volontaire, soit de façon involontaire.
1. Sortie volontaire
20
La société a la possibilité de sortir du régime fiscal des sociétés de personnes à tout moment
au cours de l'un des exercices couverts par l'option. La révocation de l'option relève d'un choix de gestion, à la discrétion de la société.
2. Sortie obligatoire
30
Lorsque la société ne respecte plus les conditions de détention du capital, de taille ou
d'activité au cours d'un exercice couvert par l'option, elle sort du champ d'application du régime fiscal des sociétés de personnes au titre de cet exercice. Cette sortie prend effet au 1er jour de
l'exercice au cours duquel la condition n'est plus respectée.
40
Ainsi, si la société cesse son activité industrielle, commerciale, artisanale, libérale ou
agricole pour se consacrer à une activité de gestion patrimoniale, elle ne peut plus bénéficier du régime fiscal des sociétés de personnes. Cette cessation a pour effet l'assujettissement de la
société à l'impôt sur les sociétés.
50
Il en va de même lorsque la société vient à être détenue à moins de 50 % par des personnes
physiques ou à moins de 34 % par un ou plusieurs associés exerçant les fonctions de direction mentionnées au I de l'article
239 bis AB du
code général des impôts
(CGI).
60
Lorsque la société ne respecte plus les conditions tenant à son effectif, son chiffre
d'affaires ou son bilan tels que définis à la BOI-BIC-CHAMP-70-20-40-10-III, elle sort également du régime fiscal des sociétés de personnes
pour être de nouveau assujettie à l'impôt sur les sociétés.
70
Enfin, l'option pour le régime des sociétés de personnes étant réservée aux sociétés anonymes
(SA), sociétés par actions simplifiées (SAS) et sociétés à responsabilité limitée (SARL), la transformation de la société optante en une autre forme de société imposable de plein droit à l'impôt sur
les sociétés met fin à l'option.
La transformation de la société optante en une société visée à
l'article 8 du CGI met fin également à l'option. Dans ce cas, toutefois, l'application du régime fiscal des sociétés de personnes
continuera de s'appliquer, en tant que régime de droit commun.
II. Modalités de sortie du régime
80
L'option pour le régime fiscal des sociétés de personnes est révocable au titre de chaque
exercice. Lorsque la société sort volontairement et de manière anticipée de ce régime, quel qu'en soit le motif, la renonciation doit être notifiée à l'administration fiscale, sur papier libre, au
service des impôts des entreprises dont dépend la société dans les trois mois de l'ouverture de l'exercice à compter duquel cette renonciation s'applique (cf.
III de l'article 239 bis AB du CGI).
Conformément au
III de l'article 46 terdecies DA de l'annexe III au CGI, la renonciation doit comporter l'indication de la
dénomination sociale, du lieu du siège social ou du principal établissement de la société, ainsi que l'indication de l'exercice auquel elle se rapporte.
III. Conséquences de la sortie du régime
A. Sortie définitive
90
Toute sortie du régime fiscal des sociétés de personnes, qu'elle soit volontaire ou
obligatoire, est définitive. Il n'est plus possible d'opter à nouveau pour ce régime. La société est alors placée à nouveau dans le champ d'application de l'impôt sur les sociétés en vertu de
l'article 206 du CGI à compter du premier jour de l'exercice suivant les cinq exercices couverts par l'option, ou au premier jour
de l'exercice au cours duquel une des conditions du régime n'est plus respectée ou au titre duquel la société renonce.
B. Changement de régime fiscal
100
En outre, la sortie du régime des sociétés de personnes entraîne un changement de régime
fiscal, qui emporte cessation d'entreprise au sens de l'article 202 ter du CGI. Ainsi, les associés de la société sont
immédiatement imposés, à hauteur de leurs droits, sur les bénéfices d'exploitation non encore taxés, les bénéfices en sursis d'imposition ainsi que sur les plus-values latentes incluses dans l'actif
social.
110
Toutefois, en l'absence de création d'une personne morale nouvelle, lorsqu'une société cesse
totalement ou partiellement d'être soumise à l'impôt sur le revenu, elle peut bénéficier de l'atténuation prévue à l'article
202 ter du CGI si elle respecte les deux conditions cumulatives suivantes :
- la société ne doit pas modifier ses écritures comptables ;
- l'imposition de ses revenus, profits latents et plus-values latentes demeure possible sous
le nouveau régime.
Si ces conditions sont respectées, les bénéfices en sursis d'imposition, les plus-values
latentes incluses dans l'actif social, et les profits non encore imposés sur les stocks ne font pas l'objet d'une imposition immédiate.
120
S'agissant du changement de régime fiscal d'une société ayant une activité relevant des
bénéfices non commerciaux, il convient d'inclure dans les bénéfices immédiatement taxables à la date de la cessation, les créances acquises et les dettes certaines en application de
l'article 202 du CGI (cf. BOI-BIC-CESS-30).
Par ailleurs, pour la société exerçant une activité libérale qui change de régime fiscal et
devient imposable à l'impôt sur les sociétés, le paiement de l'impôt correspondant aux créances acquises peut être fractionné sur trois ans ou cinq ans, sous certaines conditions, en application de
l'article 1663 bis du CGI.
En outre, en application de
l'article 202 quater du CGI, l'imposition des créances acquises et non encore recouvrées ainsi que la déduction des
dépenses engagées mais non encore payées au titre des trois mois qui précèdent le changement de régime fiscal peuvent être transférées à la société résultant de ce changement qui poursuit l'activité
professionnelle.
130
Les déficits dégagés par la société avant sa sortie du régime sont en principe appréhendés par
les associés à concurrence de leurs droits, au fur et à mesure de leur réalisation. Ils demeurent donc déductibles au nom personnel des associés.
140
La société doit en informer le service des impôts des entreprises dont elle dépend, dans les
soixante jours du changement de régime fiscal, et produire la déclaration des revenus imposables.
150
En cas de transformation de la société optante en une société de personnes immédiatement à la
suite de sa sortie volontaire ou obligatoire du régime fiscal prévu par l'article 239
bis AB du CGI, les conséquences de la
cessation d'entreprises décrites aux B-nos 100 et suivants ne seront pas appliquées. Il en va de même si le régime prend fin avant la clôture du premier exercice couvert par
l'option, et qu'en pratique la société n'a pas été effectivement placée sous le régime des sociétés de personnes.
160
S'agissant de la plus-value constatée sur les parts ou actions des associés, celle-ci pourra
bénéficier du régime de report et d'exonération prévu au III de l'article 151 nonies du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-70-20-40-30
|
https://bofip.impots.gouv.fr/bofip/3604-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-40-30-20120912
|
2012-09-12 00:00:00
|
43549f451d8389b570baee91d6eb7559366142309bf6d19492e522dd90f929c4
|
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] |
1
Les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez la version
précédente dans l'onglet "Versions publiées du document".
10
Pour prendre connaissance des nouveaux commentaires relatifs aux opérations sur
les instruments financiers à terme, il convient de se reporter au BOI-RPPM-PVBMI-70.
Attention : Les liens cités par ce document vers les autres documents de la base ne
sont pas versionnés, c'est à dire qu'ils renvoient vers la dernière version publiée du document ciblé.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-10-10-20-10
|
https://bofip.impots.gouv.fr/bofip/3642-PGP.html/identifiant=BOI-RPPM-PVBMI-10-10-20-10-20160304
|
2016-03-04 00:00:00
|
2e31bd275ced0bdff61a23dfbf37dfa9e62fcb7b1bedc4353b698ebbb70cec53
|
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] |
1
La rente viagère est l'allocation périodique qu'une personne, appelée
débirentier, verse en exécution d'engagements contractuels à une autre personne, appelée crédirentier.
Le versement de la rente viagère est interrompu par le décès du crédirentier.
La rente viagère peut être constituée à titre onéreux, moyennant une somme
d'argent, ou pour une chose mobilière appréciable, ou pour un immeuble (code civil, art. 1968).
Elle peut être aussi constituée à titre purement gratuit, par donation entre
vifs ou par testament (code civil, art. 1969).
La rente viagère peut résulter également d'un jugement, ce qui est le cas des
rentes, à caractère indemnitaire, allouées aux victimes d'accidents (BOI-RSA-PENS-20-20-20).
I. Champ d'application
A. Les rentes viagères à titre gratuit
10
Une rente viagère est constituée à titre gratuit lorsqu'aucune contrepartie
n'est stipulée en échange de la rente promise. C'est le cas, par exemple, de la rente viagère constituée en dot par un père à son enfant.
Remarque : Les rentes viagères à titre gratuit doivent être
distinguées des sommes versées en dehors de tout engagement ou obligation (qui ne sont pas imposables à l'impôt sur le revenu).
B. Les rentes viagères à titre onéreux
20
Pour l'application des dispositions du 6 de
l'article 158 du code général des impôts (CGI), une rente viagère est constituée à titre onéreux lorsque l'obligation
contractée par le débirentier a pour contrepartie :
- soit le versement d'un capital en argent ;
- soit l'aliénation d'un bien, meuble ou immeuble.
La rente peut être constituée au profit d'une tierce personne qui, bénéficiant
alors d'une stipulation pour autrui, la percevra pendant la durée de sa vie. Cette particularité ne modifie pas le caractère de la rente qui, bien que l'aliénation des biens ou du capital ait été
consentie par une personne autre que le bénéficiaire de la rente, n'en a pas moins été constituée à titre onéreux. Il s'ensuit que son bénéficiaire peut, en pareil cas, bénéficier du régime de
taxation atténuée.
La rente peut également être établie sur plusieurs têtes. Dans ce cas, le
régime spécifique d'imposition s'appliquera successivement aux divers bénéficiaires et non pas seulement au premier.
30
Constituent notamment des rentes viagères constituées à titre onéreux au sens
du 6 de l'article 158 du CGI :
- les rentes perçues en contrepartie de la vente d'un immeuble, d'un fonds de
commerce, de la nue-propriété de biens ou de la cession de parts de sociétés appartenant au crédirentier ;
- celles constituées dans un partage, à titre de soulte, pour compenser
l'inégalité des deux lots ;
- les rentes servies à un ascendant en exécution d'une clause d'un partage
d'ascendant ;
- celles résultant de la conversion en rente viagère de l'usufruit du conjoint
survivant ;
- les rentes servies en exécution d'une clause d'une donation entre vifs et à
titre de charge imposée au donataire.
40
Sont également admises au bénéfice du régime défini au 6 de
l'article 158 du CGI :
- les rentes viagères constituées auprès de compagnies d'assurances moyennant
le versement échelonné d'un capital en espèces ainsi que celles constituées, dans les mêmes conditions, auprès de la Caisse nationale de prévoyance (gérée par la Caisse des dépôts et consignations)
dès lors qu'il ne s'agit pas de la simple constitution d'une pension de retraite. Toutefois, en présence d'une rente de cette nature, il conviendra de s'assurer qu'il y a bien, à l'origine, contrat de
rente viagère au sens de la jurisprudence du Conseil d'État et non simple constitution d'une pension de retraite (BOI-RSA-PENS-10-10-10-10).
Remarque : Il est rappelé à cet effet
(RSA-CHAMP-20-30-20) que les rentes d'invalidité servies en exécution de contrats d'assurances facultatifs souscrits par les salariés en vue de compléter leur régime légal
de protection sociale, qui ne sont versées qu'en cas de survenance d'un risque assuré et dont la perception se situe dans le cadre d'une opération de prévoyance et non dans celui d'une opération de
placement, ne constituent pas des rentes viagères à titre onéreux et sont exclues du champ d'application de l'impôt sur le revenu ;
- les rentes-survie visées à
l'article 50 de
la loi d'orientation en faveur des personnes handicapées du 30 juin 1975, constituées par les parents d'enfants handicapés en vue de leur assurer une aide financière après leur décès ;
- les pensions de retraite servies aux élus locaux par les régimes facultatifs
de retraite des élus locaux FONPEL, CAREL (BOI-RSA-PENS-30-20) :
- la rente à caractère indemnitaire, allouée en vertu d'une décision de
justice à la victime d'un accident ;
- la rente viagère versée à titre de dommages-intérêts lorsque le divorce est
prononcé aux torts exclusifs de l'un des époux (BOI-IR-BASE-20-30-20-40).
Les sommes perçues en exécution de contrats de capitaux différés successifs,
souscrits auprès de certaines sociétés d'assurances, doivent être assimilées à des rentes viagères à titre onéreux imposables dans les conditions prévues au 6 de l'article 158 du CGI.
II. Principes d'imposition
50
Toutes les rentes viagères, quelles que soient leur forme ou leur origine, à
l'exception de celles expressément exonérées par la loi, entrent dans les prévisions de l'article 79 du CGI.
Sont ainsi comprises dans le champ d'application de l'impôt, notamment, les
rentes viagères constituées soit moyennant l'aliénation, en pleine propriété ou en nue-propriété, d'un bien corporel, meuble ou immeuble, d'un fonds de commerce, de valeurs mobilières, de droits
incorporels quelconques en vertu d'un contrat à titre onéreux ou à titre gratuit, soit comme charge d'un legs de ces mêmes biens.
60
Demeure sans influence sur le champ d'application de l'impôt, le fait que les
rentes soient constituées :
- à titre gratuit ou à titre onéreux ;
- sur une ou plusieurs têtes ;
70
Enfin, sont passibles de l'impôt non seulement les arrérages eux-mêmes, qu'ils
soient payés en argent ou en nature, mais également les avantages consentis au crédirentier (CGI, art. 82).
C'est ainsi que le droit d'habitation consenti au vendeur dans l'immeuble
qu'il a cédé moyennant le paiement d'une rente viagère constitue un accessoire de ladite rente et doit être soumis à l'impôt
(CE, arrêt du 9 octobre 1967, req.
n° 70313).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RSA-PENS-10-40
|
https://bofip.impots.gouv.fr/bofip/366-PGP.html/identifiant=BOI-RSA-PENS-10-40-20140502
|
2014-05-02 00:00:00
|
3fb1b4c140534458e63bbe1e69bf54ec511f47b58499e272b3adbec9ef8cdc66
|
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] |
L'article 64 du
code général des impôts (CGI), qui prévoyait les modalités de détermination des bénéfices forfaitaires agricoles, a été abrogé par
l'article
33 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015. Cette abrogation s'appliquant à compter de l'imposition des revenus de l'année 2016, le régime du bénéfice
forfaitaire est applicable jusqu'aux revenus de l'année 2015 (déclarés en 2016).
Le régime des micro-exploitations (régime « micro-BA »), prévu à
l'article 64 bis du CGI, qui remplace le régime du forfait, est présenté au BOI-BA-BASE-15.
Les commentaires exprimés dans le présent document sont retirés à compter de la date de publication des
commentaires relatifs au régime micro-BA. Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans l'onglet « Versions Publiées Du Document ».
|
Bulletin officiel des finances publiques - impôts
|
BOI-BA-BASE-10-10
|
https://bofip.impots.gouv.fr/bofip/3667-PGP.html/identifiant=BOI-BA-BASE-10-10-20160907
|
2016-09-07 00:00:00
|
209fbd9ffc1c956a2e6e56472422fb626794950c56f550138c0c30a2874cf44c
|
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] |
1
Le II de l’article
151 sexies du code général des impôts (CGI) prévoit qu’en cas de cession d'actions ou de parts sociales faisant l'objet d'une location dans les conditions prévues de
l'article L. 239-1 du code de commerce (C. com.) à l'article L.
239-5 du C. com. qui ont figuré successivement dans les patrimoines privé et professionnel du cédant (« biens migrants »), la plus-value acquise pendant la période de détention dans le patrimoine
privé du contribuable est imposée selon le régime fiscal des plus-values des particuliers.
Ainsi, l'accroissement de valeur des titres loués au cours de la période pendant laquelle ils
ont figuré dans le patrimoine privé du bailleur relève, lors de leur cession, du régime des plus-values mobilières des particuliers.
Le XV de
l’article
29 de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 a généralisé le régime fiscal des « biens migrants » à toutes les situations dans lesquelles les titres ou droits
cédés ont été détenus successivement dans le patrimoine privé des actionnaires ou associés et dans leur patrimoine professionnel.
10
Outre la location d’actions ou de parts sociales, qui entraîne automatiquement le transfert des
titres du patrimoine privé au patrimoine professionnel, d’autres événements peuvent avoir pour effet de transférer, dans le patrimoine professionnel d’un exploitant individuel ou d’un associé de
société de personnes, des titres ou droits figurant dans son patrimoine privé, et inversement.
Il en est ainsi notamment :
- en cas d’inscription des titres ou droits à l’actif d’une entreprise individuelle ;
- lorsque l’associé d’une société de personnes, initialement apporteur de capitaux, vient à
exercer son activité professionnelle dans la société ;
- en cas de modification de la situation fiscale d’une société de personnes entraînant le
passage d’une imposition à l’impôt sur le revenu au nom des associés à une imposition à l’impôt sur les sociétés, et lorsque les associés exercent leur activité professionnelle au sein de la société.
Remarque : Lorsque les associés de la société sont de simples apporteurs de
capitaux, le changement de régime fiscal de la société n’a aucune incidence : les droits ou parts figurent en tout état de cause dans le patrimoine privé des associés.
20
Lorsque des titres appartenant ou ayant appartenu au patrimoine professionnel d’un
contribuable -personne physique- viennent à être cédés, il y a lieu de déterminer deux plus-values distinctes, soumises à des régimes fiscaux différents :
- la première correspond à la plus-value acquise par les titres depuis la date d’entrée dans
le patrimoine professionnel jusqu'à la date de la cession ou du retrait, selon le cas. Cette plus-value est soumise aux dispositions relatives aux plus-values professionnelles, prévues de
l'article 39 duodecies du CGI et de
l'article 39 quindecies du CGI ;
- la seconde correspond à la plus-value acquise par ces titres durant la ou les périodes de
détention dans le patrimoine privé du contribuable. Cette plus-value est imposable selon le régime des plus-values des particuliers, prévu de
l'article 150-0 A du CGI à l'article 150-0 E du
CGI.
Corrélativement, la perte de valeur des titres au cours de la période de détention dans le
patrimoine privé constitue une moins-value des particuliers imputable sur les plus-values de même nature réalisées au cours de la même année et le cas échéant reportable sur les dix années suivantes.
Ces dispositions s’appliquent à l’ensemble des titres ou droits mentionnés à l’article 150-0 A
du CGI, notamment aux valeurs mobilières, droits sociaux, obligations et autres titres d’emprunts négociables et aux droits démembrés portant sur ces mêmes titres (usufruit sous réserve des
dispositions prévues au 5 de l'article 13 du CGI et nue-propriété), que la société émettrice des titres ait ou non son siège
social en France.
Il est par ailleurs rappelé que, lorsque des biens ou droits sont inscrits à l'actif
immobilisé du bilan professionnel, mais ne sont pas utilisés pour l'exercice de l'activité professionnelle pendant la totalité de la période d'inscription à l'actif, le résultat de cession doit être
ventilé en, d'une part, une composante soumise au régime des plus-values ou moins-values professionnelles et, d'autre part, une composante soumise au régime des plus-values et moins-values des
particuliers (BOI-BIC-PVMV-10-20-30-20).
I. Les titres ou droits ont d'abord fait partie du patrimoine privé du contribuable avant d'être transférés dans son
patrimoine professionnel
30
La plus-value réalisée lors de la cession d’actions ou de parts sociales louées dans les
conditions de l'article L. 239-1 du C. com. à l'article L. 239-5 du
C. com., ou celle réalisée dans le cadre d'une activité agricole, artisanale, commerciale, industrielle ou libérale est calculée, si les titres ont figuré pendant une partie du temps écoulé depuis
leur acquisition dans le patrimoine privé du contribuable, suivant les règles des plus-values des particuliers prévues de
l'article 150-0 A du CGI à l'article 150-0 E du
CGI, pour la partie du gain net correspondant à cette période (CGI, art. 151 sexies, II-al. 1).
A. Imposition de la plus-value privée
40
Le gain net acquis au cours de la période pendant laquelle les titres ou
droits ont figuré dans le patrimoine privé est déterminé par différence entre :
- la valeur réelle des titres ou droits au jour de leur entrée dans le patrimoine
professionnel ;
- et le prix d'acquisition des titres ou droits ou, en cas d’acquisition à titre gratuit, la
valeur retenue pour la détermination des droits de mutation.
50
La valeur réelle des titres ou droits au jour de leur entrée dans le
patrimoine professionnel est égale à :
- leur valeur d’inscription à l’actif d’une entreprise ;
- ou leur valeur à la date à laquelle ils sont considérés comme des éléments de l’actif
professionnel en application des dispositions de l’article 93 du CGI ou du I de
l’article 151 nonies du CGI (associé d’une société de personnes, initialement apporteur de capitaux, qui vient à exercer
son activité professionnelle dans la société ou changement de régime fiscal de la société, qui passe d’une imposition à l’impôt sur les sociétés à une imposition à l’impôt sur le revenu avec un
associé professionnel).
60
Le cas échéant, pour l'application de l'abattement proportionnel prévu au 1 de
l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-20 ou
BOI-RPPM-PVBMI-20-30) ou de l'abattement fixe prévu à l'article 150-0 D ter du CGI
(BOI-RPPM-PVBMI-20-40), la durée de détention est décomptée :
- à partir de la date d’acquisition ou de souscription des titres ou droits ;
- et jusqu'à la date de leur entrée dans le patrimoine professionnel.
B. Imposition de la plus-value professionnelle
70
La plus ou moins-value afférente à la période de détention dans le patrimoine professionnel
est imposée à la date de la cession de ses titres ou droits selon les règles propres aux plus-values professionnelles (BOI-BIC-PVMV).
Le prix d’acquisition à retenir pour ces titres ou droits est la valeur réelle des titres ou
droits au jour de leur entrée dans le patrimoine professionnel (I-A § 50).
C. Présentation schématique
80
II. Les titres ou droits ont figuré, immédiatement après l'achat, dans le patrimoine professionnel du contribuable, puis
ont été repris dans son patrimoine privé avant d'être cédés
90
Lorsque les titres ou droits cédés ont été loués dans les conditions de
l'article L. 239-1 du C. com. à l'article L. 239-5 du C. com. ou considérés comme des éléments d’actif affectés à l’exercice de la
profession en application des dispositions de l'article 93 du CGI ou de
l'article 151 nonies du CGI ou inscrits à l'actif d'une entreprise, puis ont été repris dans le patrimoine privé du
contribuable avant d’être cédés, deux plus-values distinctes sont dégagées : une plus-value professionnelle à la date du retrait du patrimoine professionnel et une plus-value « privée » à la date de
la cession des titres ou droits.
A. Imposition de la plus-value professionnelle
100
La plus ou moins-value afférente à la période pendant laquelle les titres ont figuré dans le
patrimoine professionnel est imposée lors du retrait des titres du patrimoine professionnel selon les règles propres aux plus-values professionnelles.
B. Imposition des plus-values privées
110
Le gain net acquis au cours de la période pendant laquelle les titres ou droits ont figuré
dans le patrimoine privé est déterminé par différence entre :
- le prix effectif de cession ;
- et la valeur réelle des titres ou droits au jour de leur retrait du patrimoine
professionnel.
120
La valeur réelle des titres ou droits au jour de leur retrait du patrimoine professionnel est
égale à :
- leur valeur lors du retrait de l’actif de l’entreprise ;
- ou leur valeur à la date à laquelle ils cessent d’être considérés comme des éléments de
l’actif professionnel en application des dispositions de l’article 93 du CGI ou du I de
l’article 151 nonies du CGI.
130
Le cas échéant, pour l'application de l'abattement proportionnel prévu au 1 de
l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-20 ou
BOI-RPPM-PVBMI-20-30) ou de l'abattement fixe prévu à l'article 150-0 D ter du CGI
(BOI-RPPM-PVBMI-20-40), la durée de détention est décomptée :
- à partir de la date du retrait du patrimoine professionnel ;
- et jusqu'à la date de la cession.
C. Présentation schématique
140
III. Les titres ou droits ont successivement fait partie du patrimoine privé du contribuable, de son patrimoine
professionnel, puis été repris dans son patrimoine privé
A. Principe
150
Lors de la cession à titre onéreux de titres ou de droits ayant successivement fait partie du
patrimoine privé, été inscrits à l'actif d'une entreprise ou considérés comme des éléments d'actif affectés à l'exercice de la profession en application des dispositions de
l'article 93 du CGI ou de l'article 151 nonies du
CGI ou été loués dans les conditions de l'article L. 239-1 du C. com. à
l'article L. 239-5 du C. com., puis été repris dans le patrimoine privé, deux plus-values distinctes sont dégagées : une plus-value
professionnelle à la date du retrait du patrimoine professionnel et une plus-value « privée » à la date de la cession des titres ou droits.
B. Imposition de la plus-value professionnelle
160
La plus ou moins-value afférente à la période pendant laquelle les titres ont figuré dans le
patrimoine professionnel est imposée lors du retrait des titres du patrimoine professionnel selon les règles propres aux plus-values professionnelles.
C. Imposition de la plus-value privée
170
Le gain net acquis au cours des périodes pendant lesquelles les titres ont figuré dans le
patrimoine privé du contribuable (plus-value « privée ») est constitué par la somme algébrique des gains nets relatifs aux périodes de détention dans le patrimoine privé, déterminés suivant les règles
des plus-values des particuliers (CGI, 151 sexies, II-al. 2).
180
Le cas échéant, pour l'application de l'abattement proportionnel prévu au 1 de
l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-20 ou
BOI-RPPM-PVBMI-20-30) ou de l'abattement fixe prévu à l'article 150-0 D ter du CGI
(BOI-RPPM-PVBMI-20-40), les deux plus-values privées sont à considérer ensemble et la durée de détention est égale à la somme algébrique des périodes de détention des
titres dans le patrimoine privé.
D. Présentation schématique
190
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-20-10-30
|
https://bofip.impots.gouv.fr/bofip/3707-PGP.html/identifiant=BOI-RPPM-PVBMI-20-10-30-20191220
|
2019-12-20 00:00:00
|
522dcb81ea2aa4423006a5a734dbfcf51ee4e8625df37a80d1519d30227ee010
|
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] |
Les commentaires exprimés dans ce document, relatifs à la prime pour l'emploi (PPE), ne trouvent
plus à s'appliquer à compter de l'imposition des revenus de 2015, compte tenu des dispositions de
l'article 28 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 qui abroge l'article 200 sexies du code
général des impôts (CGI).
Ils sont retirés à compter de la date de publication de la présente version.
Le dispositif de la PPE reste applicable en 2015 pour l'imposition des revenus de 2014. La prime
pour l'emploi due au titre des revenus perçus en 2014 reste donc attribuée en 2015 dans les conditions de droit commun (CGI, art. 200 sexies).
Pour prendre connaissance des commentaires applicables pour la dernière fois en 2015 au titre
des revenus 2014, consultez la version précédente dans l'onglet « Versions Publiées Du Document ».
Attention : les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet « Versions Publiées Du Document » vous permet de consulter la doctrine en vigueur à une date donnée.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-RICI-310-10-20
|
https://bofip.impots.gouv.fr/bofip/3868-PGP.html/identifiant=BOI-IR-RICI-310-10-20-20150515
|
2015-05-15 00:00:00
|
2d9adc93acafe1367d9d04699fc7a2af1cf9157fed43fa2b1e14e4909f3622f3
|
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] |
1
L'article 39 ter du code
général des impôts autorise, jusqu'au 31 décembre 2010, les sociétés qui recherchent et exploitent des gisements d'hydrocarbures liquides ou gazeux à constituer en franchise d'impôt, dans
certaines limites, une provision en vu d'investissements prédéfinis.
10
Ce dispositif sera étudié dans l'ordre suivant :
- champ d'application et suivi de la provision (sous-section 1, cf.
BOI-BIC-PROV-60-10-10-10) ;
- constitution, utilisation et suivi de la provision (sous-section
2, cf. BOI-BIC-PROV-60-10-10-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PROV-60-10-10
|
https://bofip.impots.gouv.fr/bofip/3904-PGP.html/identifiant=BOI-BIC-PROV-60-10-10-20120912
|
2012-09-12 00:00:00
|
aad99dc478b5bf278f6c9b2c3022bd49f9e1d1a76c97c2f36225580b656c2fad
|
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] |
I. Indemnité d'éviction
1
L'indemnité d'éviction versée par le propriétaire est admise en déduction des recettes brutes
lorsqu'elle est considérée comme une charge engagée en vue de la perception du revenu.
Conformément à la jurisprudence du Conseil d'État, il en est ainsi, notamment, lorsque la somme
versée au locataire sortant a pour objet de libérer les locaux en vue de les relouer immédiatement dans de meilleures conditions.
Ainsi, la CAA de PARIS a jugé que l'indemnité d'éviction versée à un exploitant de
bains-douches en vue de la libération de locaux à usage commercial pour leur remise en état avant une nouvelle location constitue une dépense effectuée en vue de l'acquisition et de la conservation du
revenu au sens du 1 de l'article 13 du CGI et peut, en conséquence, être déduite des revenus fonciers du propriétaire
(CAA Paris, arrêt du 31 janvier 1991 n°
89PA01032).
Toutefois, il convient d'écarter la déduction de l'indemnité lorsque son versement résulte
d'une gestion anormale (CE, arrêt du 12 avril
1972 n° 81456, RJ, II, p. 84).
10
L'indemnité d'éviction n'est pas admise en déduction lorsqu'elle présente le caractère d'une
dépense personnelle ou d'une dépense engagée en vue de la réalisation d'un gain en capital.
Tel est le cas de l'indemnité versée par le propriétaire en vue de reprendre les locaux donnés
en location pour :
- son usage personnel ;
- les vendre libres de toute location
(CE, arrêt du 25 janvier 1967 n° 66560 RO
p.21) ;
- en permettre la démolition (CE, arrêts du 21 février 1944 n°s 69684 et 71374, RO p,55) ;
- transformer des locaux commerciaux en logements
(CE, arrêt du 12 février 1969, n° 72918).
Le Conseil d'État a précisé, dans les décisions rappelées ci dessus, que le paiement d'une
indemnité d'éviction prévue par les lois sur le renouvellement des baux commerciaux ne constitue pas le remboursement d'un loyer ni d'un pas de porte assimilable à un loyer et que cette dépense
n'entre pas davantage dans la catégorie des charges dont le montant peut être déduit du revenu brut de l'immeuble en application de
l'article 31 du CGI. Comme d'autre part, cette indemnité trouve sa contrepartie dans la libération de l'immeuble loué et dans
l'accroissement qui en résulte du capital immobilier, elle ne peut être regardée comme une dépense effectuée en vue de l'acquisition ou de la conservation du revenu au sens de
l'article 13 du CGI et de l'article 28 du CGI.
Le propriétaire n'est donc pas fondé à en déduire le montant de son revenu foncier
(CE, arrêt du 4 novembre 1974 n° 91434, RJ II
p.182).
Dans le cas d'une société civile immobilière, propriétaire d'immeubles anciens, qui avait
donné congé à ses anciens locataires pour libérer les locaux et conclure avec un tiers un bail à construction prévoyant le remplacement des immeubles par des constructions nouvelles destinées à lui
revenir à l'expiration du bail, le Conseil d'État a confirmé cette jurisprudence : il a jugé, en effet, que l'opération en cause ayant créé pour la société bailleresse une situation nouvelle
entièrement distincte de la situation antérieure, les indemnités versées aux locataires évincés devaient être regardées non pas comme destinées à permettre à la société la poursuite sous une autre
forme de l'exploitation des immeubles mais comme constituant la contrepartie d'un accroissement de son patrimoine immobilier
(CE, arrêt du 20 octobre 1978 n° 07157, RJ II
p.152).
En revanche, il a été jugé qu'eu égard à la circonstance que les locaux commerciaux, pour
la reprise desquels un propriétaire a versé au locataire une indemnité d'éviction, ont, pour partie, fait ultérieurement l'objet d'un bail à usage d'habitation moyennant un loyer supérieur à celui
précédemment pratiqué et ont été, pour le surplus, rattachés à des locaux contigus dont le propriétaire a conservé la disposition, l'indemnité dont il s'agit doit être regardée, à concurrence de la
proportion de surface donnée en location, comme une dépense effectuée en vue de l'acquisition ou de la conservation du revenu
(CE, arrêt du 29 mars 1989, n° 81836).
L’indemnité d'éviction qui a pour objet de libérer les locaux en vue de les relouer dans de
meilleures conditions, c’est-à-dire d’entraîner une augmentation du revenu tiré de l’immeuble, est déductible des revenus fonciers. Le caractère déductible de l’indemnité d’éviction n’est plus
conditionné par le caractère déductible des travaux dont l’éviction est le préalable
(CE, arrêt du 8 juillet 2005, n°
253291).
Remarque : les intérêts des emprunts contractés par un propriétaire en vue de
verser des indemnités d'éviction déductibles sont également admis en déduction.
II. Frais de relogement
A. Loyer de relogement
20
Les loyers provenant de la location d'un logement que le propriétaire doit renoncer à occuper
personnellement sont imposables dans les conditions de droit commun. En particulier, le propriétaire ne peut déduire du montant des loyers qu'il encaisse ceux qu'il verse pour se loger. Ces derniers
ayant en effet, le caractère d'une dépense personnelle, ne peuvent être considérés comme une charge de l'immeuble que le redevable donne en location.
B. Frais de relogement
30
Les frais engagés par un propriétaire pour loger temporairement son locataire durant les
travaux affectant le logement loué peuvent être admis en déduction des revenus fonciers si les conditions de leur exposition permettent de considérer qu'ils sont effectués en vue de la conservation
d'un revenu au sens de l'article 13 du CGI et si l'engagement de ces frais et leur montant résultent d'une gestion normale.
Lorsqu'ils répondent à toutes les conditions de déduction, ces frais viennent, diminuer le
montant des recettes brutes en tant que charge de la propriété.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RFPI-BASE-20-20
|
https://bofip.impots.gouv.fr/bofip/3942-PGP.html/identifiant=BOI-RFPI-BASE-20-20-20140214
|
2014-02-14 00:00:00
|
2e464740e30ec9d38a00f31f672ba6f0ea00e0827838d83c18b7432431e675c2
|
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] |
1
Trois catégories de travaux doivent être distinguées : les dépenses de réparation et
d'entretien; les dépenses d'amélioration et les dépenses de (re) construction et d'agrandissement.
I. Dépenses de réparation et d'entretien
A. Définition
10
Les dépenses de réparation et d'entretien s'entendent de celles qui correspondent à des travaux
ayant pour objet de maintenir ou de remettre un immeuble en bon état et d'en permettre un usage normal, conforme à sa destination, sans en modifier la consistance, l'agencement ou l'équipement
initial.
Les dépenses d'entretien s'apparentent généralement aux dépenses de maintien en l'état de
l'immeuble et les dépenses de réparation à celles dépassant les opérations courantes d'entretien et qui consistent en la remise en état, la réfection ou le remplacement d'équipements essentiels pour
maintenir l'immeuble en mesure d'être utilisé conformément à sa destination.
20
Sur les dépenses de grosses réparations à la charge du nu-propriétaire, prévues à
l'article 605 du code civil et à l'article 606 du code civil,
BOI-RFPI-BASE-30-20-20.
B. Distinction avec les dépenses d'amélioration
30
Lorsque les dépenses de réparation et d'entretien s'accompagnent de l'adjonction d'éléments ou
d'équipements nouveaux, l'ensemble de cette opération présente le caractère de dépenses d'amélioration. Toutefois, la seule circonstance que la dépense a consisté dans le remplacement d'un élément ou
d'un équipement obsolète par un équipement plus moderne ne suffit pas à lui ôter son caractère de dépense de réparation ou d'entretien (sur les dépenses de remplacement d'appareils électroménagers
voir le dernier exemple du I-D § 50 et précisions du II-A § 70)
Ainsi, lorsque les dépenses d'entretien et de réparation sont réalisées conjointement avec
des dépenses d'amélioration, l'ensemble constitue en principe un tout indissociable
(CAA Bordeaux, arrêt n° 95BX00199 du 3 juin
1997).
Toutefois, les dépenses de réparation et d'entretien peuvent, dans certains cas, être
considérées comme dissociables (BOI-RFPI-BASE-20-30-20 au IV-B § 240).
C. Exemples de dépenses d'entretien
40
Nature de la dépense
Références
Traitement des bois contre les insectes xylophages tels que les termites ou les capricornes
CE arrêt du 20 avril 1988, n° 86472
RM Chavannes n° 31076, JO AN du 24
septembre 1990 p. 4482
RM Paillé n° 55405, JO AN 5 avril
2005, p. 3549
Dépenses de recherche et d'analyse de la nocivité de l'amiante
RM Rochebloine n° 10390, JO AN du 13
avril 1998 p. 2097
RM Lequiller n° 24682, JO AN du 2
août 1999 p. 4712
RM
OLIN, n°28830, JO Sénat du 19 avril 2001 p. 1331
RM
Beaudeau n° 30021, JO Sénat du 3 mai 2001 p.1511
RM Briand n° 8, JO AN du 26 août 2002,
p. 2932
Autres dépenses de recherches et d'analyse rendues obligatoires par la réglementation telles que les
diagnostics relatifs aux risques d'exposition au plomb, à la sécurité des installations intérieures de gaz et d'électricité, à la performance énergétique ou à l'information des acquéreurs et
locataires sur les risques naturels et technologiques majeurs
RM Depierre n° 15020, JO AN 20
octobre 2003, p. 8011 (en ce qui concerne le plomb)
RM Hellier n°106 891, JO AN du 12
décembre 2006, p. 12973
Part de la dépense payée au titre d'un contrat d'entretien d'un ascenseur restant à la charge du
propriétaire
dépenses d'entretien
D. Exemples de dépenses de réparation
50
Nature de la dépense
Références
Remise en état du gros-œuvre (toiture, façades,etc.), des canalisations ou de l'installation électrique
CE, arrêt du 8 juillet 1992, n° 93366
Remise en état de l'installation de chauffage central (remplacement de canalisations et d'éléments de
radiateurs)
CE, arrêt du 30 juin 1971, n° 74385
Substitution à l'ancienne installation électrique d'un théâtre, d'un équipement conforme aux normes de
sécurité imposées par la réglementation des locaux ouverts au public
CE, arrêt du 30 juin 1971, n° 74385
Remise en état du mur d'une propriété
CE, arrêt du 24 octobre 1969, n° 75706
Travaux de réparation des plafonds, des planchers et de l'escalier et travaux de réfection des enduits
extérieurs
CE, arrêt du 17 décembre 1976, n° 92159
CE, arrêt du 14 décembre 1977, n°05010
Travaux de remise en état de la toiture de l'immeuble, ravalement et crépissage des murs et réfection des
peintures extérieures
CE, arrêt du 25 février 1976, n° 97398
Remise en état d'une partie de la construction à la suite de détériorations dues à des malfaçons
constatées dans la construction
CE, arrêt du 26 octobre 1966, n° 65586
Remplacement de la chaudière du chauffage central
CE, arrêt du 13 janvier 1965, n° 61104
Dépenses effectuées pour rendre une installation d'ascenseur conforme aux normes réglementaires de sécurité ou pour
remplacer un ascenseur vétuste
RM Mer n° 16266, JO AN du 3 avril 1966, p.252
RM Dolez n° 35462, JO AN du 28 janvier
1991 p. 302
Travaux effectués dans des locaux à usage industriel et ayant consisté, sans apporter de modifications au
gros-œuvre ni entraîner un accroissement du volume de ces locaux, à remettre en état la climatisation, un escalier, l'étanchéité d'une terrasse, les descentes pluviales, la plomberie, les peintures,
les revêtements de sols et les sanitaires, à remplacer un monte charge, des faux plafonds et des tubes fluorescents et à mettre en conformité un ascenseur et l'électricité
CAA PARIS, arrêt du 21 janvier 1992, n°
89PA01205
Remise en état de la loge d'un concierge
CE, arrêt du 26 juillet 1985, n° 30830
Frais de remise en état et travaux confortatifs des immeubles à la suite d'une catastrophe naturelle,
pour la part réellement supportée (intempéries, inondations, secousses sismiques, glissements de terrains,,)
RM De Gastines n°
17714, JO AN du 23 mai 1975 p. 3124
RM Ebrard n° 3324, JO AN du 5 avril 1968
RM Gissinger n° 34087, JO AN
du 29 septembre 1980 p.4125
RM Palmero n° 27724, JO Sénat du 27 mai 1977
RM Palmero n° 1255, JO Sénat du 31 octobre 1981
RM Carat n° 5084, JO Sénat du 26 mai 1982
Frais de remise en état d'une cuisine aménagée existante (hors dépenses de remplacement des appareils
électroménagers considérées comme des dépenses d'investissement dont l'objet diffère de celui de l'entretien ou la réparation de l'immeuble nu)
Sur les cuisines aménagées, cf. I-B § 30 et II-A § 70
dépenses de réparation
E. Dépenses d'entretien et de réparation à la charge des locataires
60
Certaines dépenses d'entretien et de réparation peuvent être à la charge des seuls locataires.
Il peut en être ainsi y compris pour des charges de copropriété.
Les dépenses locatives de réparation et d'entretien s'entendent de celles dont le locataire
est tenu par application de l'article 1754 du code civil. Le
décret n° 87-713 du 26 août
1987 prévoit une liste indicative des charges récupérables sur le locataire.
II. Dépenses d'amélioration
A. Définition
70
Les dépenses d'amélioration s'entendent, de manière générale, de celles qui ont pour objet
d'apporter à un immeuble un équipement ou un élément de confort nouveau ou mieux adapté aux conditions modernes de vie, sans modifier cependant la structure de cet immeuble.
Est notamment considérée comme ayant pour objet d'apporter à un local d'habitation un
équipement ou un élément de confort nouveau ou mieux adapté aux conditions modernes de vie, sans modifier la structure de l'immeuble, l'installation initiale ou le remplacement par un équipement mieux
adapté aux conditions modernes de vie : du chauffage central ; d'une salle d'eau ; d'une cuisine ; du tout-à-l'égout ; d'un ascenseur ; d'une antenne collective de télévision.
Il en est aussi ainsi des portes dans les cabines d'ascenseurs
(RM Garmendia n° 26 569, JO AN du 20 août 1990 p. 3915).
RES N°2008/14 du 17 juin 2008 : Revenus fonciers. Dépenses déductibles.
Installation d'une cuisine équipée ou aménagée.
Question :
L'installation d'une cuisine aménagée ou équipée constitue-t-elle une dépense d'amélioration
déductible des revenus fonciers, y compris pour les éléments électroménagers ?
Extrait de la réponse :
Il a paru possible d'admettre que les dépenses d'installation d'une cuisine aménagée et équipée
soient globalement considérées, lorsqu'elles sont effectuées dans un logement qui en était dépourvu, comme des dépenses d'amélioration déductibles pour la détermination du revenu net foncier, y
compris pour la part correspondant à l'acquisition d'équipements ménagers et électroménagers intégrés à cette installation.
Cette faculté est toutefois subordonnée au fait que la mise à disposition de ces éléments soit
expressément prévue dans le bail ou dans un avenant à celui-ci lorsque ces dépenses sont réalisées en cours de bail dans un logement loué.
Cette mesure ne contredit pas les précisions mentionnées au I-D § 50 qui
excluent des dépenses de réparation déductibles des revenus fonciers les dépenses de remplacement des appareils électroménagers engagées lors de la remise en état d'une cuisine aménagée existante,
lesquelles sont considérées comme des dépenses d'investissement dont l'objet diffère de celui de l'entretien ou de la réparation de l'immeuble nu, Enfin, de telles dépenses ne constituent pas non plus
des dépenses d'amélioration déductibles.
Le versement d'une subvention par l'Agence nationale de l'habitat (ANAH) ne préjuge pas du
caractère déductible ou non déductible des travaux subventionnés, y compris lorsqu'ils sont réalisés dans le cadre d'une opération programmée de l'habitat (OPAH).
B. Distinction avec les dépenses de construction et assimilées
80
Les dépenses d'amélioration doivent être distinguées des dépenses de construction, de
reconstruction ou d'agrandissement (cf.III § 110 et suivants) alors même que celles-ci seraient rendues nécessaires par la rénovation ou la modernisation d'un immeuble ancien.
C. Distinction avec les travaux de transformation en logement
90
Les travaux qui ont pour effet de permettre l'aménagement de locaux d'habitation dans des
locaux affectés auparavant à un autre usage sont en principe assimilés à des travaux de construction ou de reconstruction (cf. III § 110 et suivants).
Cela étant, il est admis que de tels travaux puissent être qualifiés de dépenses
d'amélioration lorsque les travaux ont porté sur un immeuble originellement affecté à l'habitation et que l'occupation temporaire à un autre usage n'a pas eu pour effet de changer la destination
initiale de cet immeuble, c'est-à-dire qu'elle ne s'est pas accompagnée de travaux modifiant la conception, l'aménagement ou les équipements de l'immeuble
(CE, 20 juin 1997 n° 137749 ;
BOI-RFPI-BASE-20-30-20 au II-B-1-b § 120).
D. Exemples de dépenses d'amélioration
100
Nature de la dépense
Références
Installation d'une porte automatique d'ascenseur dans le cadre de dépenses occasionnées par la mise en
conformité aux normes règlementaires de sécurité
RM Dolez n° 35462, JO AN du 28 janvier
1991 p. 302
RM Calloud n° 44474, JO AN du 16
septembre 1991 p. 3747
Dépenses d'enlèvement, de fixation et d'encoffrement des matériaux contenant de l'amiante (notamment
flocage et calorifugeage)
RM Rochebloine n° 10390, JO AN du 13
avril 1998 p. 2097
RM Briand n° 8, JO AN du 26 août 2002,
p. 2932
Agrandissement des fenêtres et pose de persiennes (notamment pour y placer des huisseries normalisées)
CE, arrêt du 17 décembre 1976, n° 92159
Reprise des fondations de l'immeuble
CE, arrêt du 9 juillet 1969, n° s 70852 et
73690
Asphaltage du trottoir attenant à la propriété
CE, arrêt du 20 novembre 1968, n° 71753
Réfection de l'installation électrique et aménagement de nouvelles installations sanitaires sans
accroissement du volume et de la surface habitable
CE, arrêt du 17 décembre 1976, n° 92159
CE, arrêt du 14 décembre 1977, n° 5010
Pose de portes palières et aménagement de cuisines et de commodités entraînant la transformation d'un
immeuble meublé en appartements sans affecter le gros-œuvre, augmenter la surface habitable ou modifier l'affectation des locaux
CE, arrêt du 21 octobre 1987, n° 52181
CE, arrêt du 7 décembre 1987, n° 67252
CE, arrêts du 9 mars 1988 n°s 81067 et
81068
Démolition d'un petit local, anciennement à usage de buanderie, destinée à améliorer la salubrité d'une
cour intérieure d'un immeuble d'habitation
CE, arrêt du 19 novembre 1984, n° 37072
Réparation de la toiture d'un bâtiment, par remplacement d'une partie de la charpente, le ravalement de
sa façade, l'ajout de balcons en fer forgé, la pose de dalles ainsi que la consolidation ou le changement des cloisons intérieures de manière à aménager des appartements dans les
volumes existants. Ces travaux n'ont pas apporté de modifications importante au gros-œuvre et n'ont pas augmenté la surface des lieux déjà consacrés à l'habitation du temps où l'immeuble était
exploité en meublé
CE, arrêts du 29 mars 1989, n°s 91879 et
68330
CAA Bordeaux, 3e ch, 28 juin 1995, n°
94BX00457
Pose de sanitaires, installation de salles d'eau, réfection de la peinture et de la plomberie, de manière
à aménager des appartements dans les volumes existants. Ces travaux, qui n'ont pas concerné le gros-œuvre ni entraîné d'augmentation de la surface habitable, ont eu pour effet de remettre en état une
partie de l'immeuble et d'en assurer une meilleure utilisation, sans modifier l'usage à titre d'habitation auquel les locaux étaient auparavant affectés
CAA Nantes, arrêt du 22 décembre 1993, n°
92NT00582
Travaux de mise en conformité des canalisations en plomb
RM Depierre n° 15020, JO AN du 20
octobre 2003 p. 8011
dépenses d'amélioration
III. Dépenses de (re)construction et d'agrandissement
A. Principes
1. Définition
110
Les dépenses de construction, reconstruction ou d'agrandissement s'entendent notamment de
celles qui ont pour effet d'apporter une modification importante au gros-œuvre de locaux existants, des travaux d'aménagement interne qui par leur importance équivalent à une reconstruction ou encore
de ceux qui ont pour effet d'accroître le volume ou la surface habitable de locaux existants.
Ainsi, sont notamment considérés comme des travaux de construction, de reconstruction ou
d'agrandissement, les travaux :
- de démolition totale ou partielle d'un immeuble en vue de sa reconstruction ;
- de reconstruction d'un immeuble démoli ou de modifications importantes apportées au
gros-œuvre de locaux existants ;
- d'aménagement interne qui par leur importance équivalent à une reconstruction
(reconstruction complète après démolition intérieure d'une unité d'habitation suivie de la création d'aménagements neufs...). Les travaux correspondant à une restructuration complète après démolition
intérieure d'une unité d'habitation, suivie de la création d'aménagements neufs doivent être considérés comme des dépenses de construction, reconstruction et agrandissement.
Il en est ainsi, notamment, lorsque des opérations de cette nature aboutissent à une
augmentation du nombre d'unités de logement (dans ce sens (CE, arrêt du 28 mai 1980, n° 11405) ;
- qui ont pour effet d'accroître le volume ou la surface habitable de locaux existants ;
- ayant pour objet l'aménagement à usage d'habitation de locaux préalablement affectés à un
autre usage (cf. II-C § 90) ou qui constituaient des dépendances d'un local d'habitation sans être eux-mêmes habitables (combles, garages, remises, etc.).
Ainsi, les travaux consistant en la création d'une chambre et de deux salles de bains à
l'étage d'une maison constituent des travaux d'agrandissement, dès lors que le contribuable n'établit pas que cet étage était antérieurement habitable
(CAA Bordeaux, arrêt du 12 décembre 1994, n°
93BX00390 ).
Pour les dépenses de (re)construction déductibles dans le cadre du dispositif « Malraux »,
BOI-RFPI-SPEC-40.
2. Exemples de dépenses de construction, reconstruction et agrandissement
120
Nature de la dépense
Références
Transformation d'un étage d'un immeuble ancien, qui a nécessité la démolition et la reconstruction de
deux murs principaux de deux étages et des combles, les murs mitoyens et le rez de chaussée récemment réaménagé ayant pu, seuls être conservés
CE, arrêt du 27 octobre 1971, n° 80173
Démolition de réfection des toitures, des planchers, des plafonds, des modifications substantielles des
ouvertures existantes ainsi que l'aménagement des locaux suivant une disposition totalement différente entraînant un déplacement de l'ensemble des cloisons et aboutissant à la création de 47 pièces
d'habitation, dans des immeubles qui n'en comportaient auparavant que 26
CE, arrêt du 17 décembre 1976 n° s 99017 et
00787
Travaux effectués dans uns maison d'habitation qui ont consisté en une réfection complète des sols, des
planchers et des plafonds, en la restructuration interne de l'habitation, par augmentation de 4 à 6 du nombre de pièces, ayant entraîné le remaniement des cloisons intérieures et le percement d'un
certain nombre d'ouvertures extérieures
CE, arrêt du 7 juin 1978, n° 05822
Travaux qui ont notamment comporté la consolidation des murs extérieurs, la démolition des murs
intérieurs , des cloisons et des conduits de cheminées, la mise en place de piliers verticaux, destinés à la consolidation de la structure de l'immeuble, la réfection partielle de la charpente et la
reprise d'un mur pignon, la démolition de l'escalier d'accès aux combles et la pose d'un escalier mécanique, l'installation d'un ouverture en toiture, Ces travaux ont affecté le gros-œuvre de manière
importante et entraîné une redistribution totale de l'aménagement intérieur
CE, arrêt du 8 juillet 2005, n° 253291
dépenses de (re)construction ou agrandissement
B. Distinction avec les dépenses de réparation ou d'amélioration
1. Examen de la nature et de l'importance des travaux
130
Les dépenses de construction, de reconstruction ou d'agrandissement doivent être nettement
distinguées des dépenses d'amélioration (cf. II § 70). L'analyse conduit à prendre en considération essentiellement la nature et l'importance des travaux
effectués plutôt que le coût de ceux-ci pour déterminer s'il s'agit de dépenses d'amélioration ou au contraire de dépenses de construction, reconstruction ou agrandissement.
La distinction entre ces deux catégories de travaux constitue donc une question de fait
qu'il convient de résoudre par l'examen dans le détail des travaux effectués à l'aide de tous renseignements utiles (devis, mémoires et factures établis par les entrepreneurs, rapports et plans
d'architectes avant et après les travaux, etc.) et à la lumière des décisions de jurisprudence rendues en la matière.
2. Travaux de restructuration des unités d'habitation
140
Le Conseil d'État a jugé que les travaux qui ont consisté à scinder un appartement en
deux et qui ont eu pour objet la remise en état et la modernisation des locaux constituent des dépenses d'amélioration
(CE, arrêt du 28 février 1983, n° 35189).
Toutefois, si la restructuration est totale et aboutit, par conséquent, à une transformation complète des locaux existants, les travaux doivent être assimilés à des travaux de reconstruction, car ils
dépassent la notion d'amélioration prévue par le législateur.
Mais lorsque la restructuration est partielle, c'est-à-dire lorsqu'elle porte sur
certaines parties de l'unité de logement, sur le déplacement de cloisons par exemple, notamment pour la création de salles d'eau ou d'équipements sanitaires, ces travaux doivent être regardés comme
des dépenses d'amélioration (à rapprocher du I-D § 50,
arrêt CAA Nantes du 22 décembre 1993
92NT00582).
Les travaux de restructuration interne peuvent s'apprécier en considérant isolément les
différentes parties de l'immeuble. Par exemple, si les locaux d'habitation d'un étage ont été complètement redistribués alors que d'autres n'ont fait l'objet que d'une réfection partielle, il y a lieu
de considérer les travaux qui se rapportent aux locaux qui n'ont pas été reconstruits comme des dépenses d'amélioration.
3. Exemples de dépenses ne pouvant être considérées comme des dépenses d'amélioration
150
Le tableau ci-après établit une liste non exhaustive de travaux qui n'ont pas été considérés
comme de simples dépenses d'amélioration par le Conseil d'État ou les cours administratives d'appel.
Nature de la dépense
Références
Travaux ayant consisté à démolir un immeuble vétuste et à édifier à la place de nouvelles
constructions, même si une partie des matériaux récupérés a été réutilisée pour l'édification des façades
CE, arrêt du 27 février 1985, n°s 43156 et 43157
Travaux exécutés dans deux petits immeubles en vue de transformer dix-huit chambres en huit studios
pourvus du confort moderne sur trois niveaux dans l'un des immeubles et sur deux niveaux dan l'autre qui ont conduit à un remaniement du mur de façade comportant notamment, à chaque étage, la
modification de l'emplacement et de la fonction des ouvertures et qui ont donc affecté substantiellement le gros-œuvre des immeubles
CE, arrêt du 7 décembre 1987, n° 58268
Exécution d'un «chaînage» de béton armé destiné à la consolidation d'un immeuble, dès lors qu'une telle
intervention a pour objet d'apporter une modification au gros-œuvre et qu'elle ne peut être regardée comme une « réparation » rendue nécessaire par l'état du bâtiment
CE, arrêt du 29 mars 1989, n° 91879
Travaux de transformation en local d'habitation d'un immeuble précédemment affecté à un autre usage,
industriel, commercial, agricole (alors même que les travaux n'auraient pas fait l'objet d'un permis de construire) ou professionnel notamment (exemple : transformation de bureaux en appartements).
Sur la transformation d'un immeuble affecté originellement à l'habitation, voir II-C
CE, arrêt du 30 mai 1979, n° 09045
CE, arrêt du 29 mars 1989, n°81836
Aménagement d'anciennes annexe agricoles en nouvelles annexes utiles à l'habitation
CE, arrêt du 7 juin 1978, n° 05822
Travaux ayant eu pour objet et pour effet de transformer un foyer de jeunes filles comprenant des
pièces communes, telles que réfectoires, chapelle, etc. ainsi que des dortoirs, en un immeuble de rapport comprenant dix appartements, cinq studios et onze chambres
CE, arrêt du 29 juillet 1983, n° 38180
rappr. arrêt du 6 janvier 1986, n° 38166
Travaux ayant eu pour effet, notamment par la transformation en locaux d'habitation de pièces à usage
de réserve et de débarras, d'augmenter d'environ 15% la surface habitable de l'immeuble
CE, arrêt du 19 novembre 1984, n° 43326
Travaux ayant abouti à transformer un grenier en un appartement de 89,50 m2 doté du confort moderne
CE, arrêt du 19 novembre 1984, n° 43724
Travaux relatifs à la redistribution complète de l'espace intérieur d'un immeuble d'habitation et le
remplacement de la toiture par une terrasse
CE, arrêt du 18 novembre 1983, n° 35299
Travaux ayant comporté la reconstruction de plusieurs planchers, la démolition et la reconstruction
d'un escalier, ainsi que le réaménagement de tout le cloisonnement intérieur bien qu'ils n'aient pas compris la réfection des toitures et charpentes
CE, arrêt du 19 novembre 1984, n° 44372
Travaux ayant comporté le démontage et le remontage d'une façade à pans de bois, la démolition des murs
intérieurs, le remplacement de la charpente, la pose de nouvelles cloisons ainsi que de nouveaux planchers avec dalle en béton et de nouveaux plafonds, la construction d'un nouvel escalier
CE, arrêt du 21 octobre 1987, n° 51028
Travaux ayant abouti à la réunion de quatre immeubles en un seul et ayant comporté le percement de
nouvelles baies, la reconstruction d'un escalier et de l'aile arrière, la liaison des étages de chaque immeuble pour former des appartements donnant sur une même cage d'escalier. La démolition des
planchers intérieurs et des anciennes cloisons, la pose de nouvelles cloisons et l'exécution de nouveaux dallages. Jugé que ces travaux, bien qu'ils n'aient pas entrainé un changement d'affectation
des locaux ni augmenté leur surface habitable, doivent être regardés, en raison de leur nature et de leur importance, comme des travaux de transformation et de rénovation assimilables à une
reconstruction
CAA Nancy, arrêt du 9 juillet 1991, n° 1105
Travaux ayant consisté à transformer au rez-de-chaussée un garage en appartement et à créer au niveau
des combles un autre appartement
CAA Paris, arrêt du 11 février 1992 n°
90PA00815
Travaux consistant à transformer trois bâtiments en un ensemble unique par démolition des murs mitoyens
et des escaliers, la mise à niveau des planchers et la surélévation de l'un des immeubles
CAA Lyon, arrêt du 16 avril 1992, n° 1763
dépenses non considérées comme d'amélioration
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6d9ef01d9f7c6826ebdfd55b8ad4fe443b72674d67968f447542b111eceb6168
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0.024545717984437943
] |
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a abrogé l'impôt de solidarité sur la fortune (ISF) et instauré l'impôt sur la fortune immobilière (IFI) qui est codifié de
l'article 964 du code général des impôts (CGI) à
l'article 983 du CGI et commenté s'agissant de la déduction du passif, au BOI-PAT-IFI-20-40.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
|
Bulletin officiel des finances publiques - impôts
|
BOI-PAT-ISF-30-60-30
|
https://bofip.impots.gouv.fr/bofip/4030-PGP.html/identifiant=BOI-PAT-ISF-30-60-30-20181011
|
2018-10-11 00:00:00
|
3d7a29d5357484a9b185b08e765eab2860f78d503ad37014e6fd50d13b092312
|
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] |
(Les valeurs locatives sont exprimées en francs)
I. Constructions
A. Bâtiments
Valeur locative par mètre carré : 111.
B. Réservoirs (y compris les réservoirs d'équilibre ou d'incendie)
1. Réservoirs au sol ou enterrés
Évaluation en fonction de la capacité du réservoir exprimée en mètres cubes.
Valeur locative par mètre cube.
Lorsque la capacité n'excède pas 300 mètres cubes :
- part variable : 17,50 ;
- part fixe : + 465.
Lorsque la capacité excède 300 mètres cubes :
- part variable : 8,10 ;
- part fixe : + 3 295.
2. Réservoirs sur tour (châteaux d'eau)
Évaluation en fonction de la « capacité pondérée » du château d'eau.
La « capacité pondérée » est égale au produit de la capacité du réservoir, exprimée en mètres
cubes, par la hauteur de la tour qui le supporte, exprimée en mètres linéaires.
Valeur locative par unité de « capacité pondérée ».
Lorsque la « capacité pondérée » n'excède pas 3 000 :
- part variable : 3,01 ;
- part fixe : - 197.
Lorsque la « capacité pondérée » est supérieure à 3 000 mais n'excède pas 20 000 :
- part variable : 1,10 ;
- part fixe : + 5 550.
Lorsque la « capacité pondérée » est supérieure à 20 000 :
- part variable : 0,64 ;
- part fixe : + 14 700.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BAREME-000027
|
https://bofip.impots.gouv.fr/bofip/4084-PGP.html/identifiant=BOI-BAREME-000027-20150812
|
2015-08-12 00:00:00
|
b8c70edd2b14ee4d8e461f52138f2cde7fc917bcc63a82aa507b9c5ef346061d
|
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] |
1
Conformément aux dispositions de
l'article 150-0 D du code général des impôts (CGI), les gains nets de cession de valeurs mobilières et de droits sociaux
mentionnés à l'article 150-0 A du CGI sont déterminés par différence entre le prix de cession de ces titres et leur prix ou
valeur d'acquisition (BOI-RPPM-PVBMI-20-10).
10
Lorsque cette différence est négative (moins-value), la moins-value qui en résulte est imputable
sur les plus-values de même nature dans les conditions prévues au 11 de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-10-40).
20
Lorsque cette différence est positive (plus-value), le gain ainsi déterminé est réduit le cas
échéant des moins-values de même nature imputables dans les conditions prévues au 11 de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-10-40).
Ce gain (le cas échéant, reliquat de plus-value subsistant après prise en compte des
moins-values) est soumis, pour son montant brut, à l'impôt sur le revenu établi suivant les modalités prévues au 1 de l'article
200 A du CGI (imposition forfaitaire au taux de 12,8 %) ou, par dérogation et sur option globale du contribuable, au 2 de l'article 200 A du CGI (imposition suivant le barème progressif). Pour
plus de précisions sur ces modalités d'imposition à l'impôt sur le revenu, il convient de se reporter au BOI-RPPM-PVBMI-30-20.
Ce gain est susceptible d'être réduit :
- de l'abattement proportionnel pour durée de détention prévu au 1 ter de l'article 150-0 D du
CGI (BOI-RPPM-PVBMI-20-20) ou de celui prévu au 1 quater de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-30), lorsque, d'une part, les titres
cédés ont été souscrits ou acquis antérieurement au 1er janvier 2018 et, d'autre part, ce gain est pris en compte dans le revenu net global soumis au barème progressif de l'impôt sur le
revenu, toutes conditions étant par ailleurs remplies ;
- de l'abattement fixe de 500 000 € prévu à
l'article 150-0 D ter du CGI en faveur des dirigeants de PME faisant valoir leur droit à la retraite, lorsque les
conditions d'application de cet abattement sont satisfaites (BOI-RPPM-PVBMI-20-40).
Remarque : En tout état de cause, il n'est pas tenu compte de ces abattements
pour la détermination des prélèvements sociaux et pour le calcul du revenu fiscal de référence prévu à l'article 1417 du
CGI.
30
Les modalités de détermination de l'assiette imposable sont commentées dans le présent titre qui
décrit :
- les modalités de calcul du gain net imposable (chapitre 1,
BOI-RPPM-PVBMI-20-10) ;
- les conditions et modalités d'application de l'abattement proportionnel pour durée de
détention prévu au 1 ter de l'article 150-0 D du CGI (chapitre 2, BOI-RPPM-PVBMI-20-20) ;
- les conditions et modalités d'application de l'abattement proportionnel pour durée de
détention prévu au 1 quater de l'article 150-0 D du CGI (chapitre 3, BOI-RPPM-PVBMI-20-30);
- les conditions et modalités d'application de l'abattement fixe de 500 000 € (chapitre 4,
BOI-RPPM-PVBMI-20-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-20
|
https://bofip.impots.gouv.fr/bofip/4214-PGP.html/identifiant=BOI-RPPM-PVBMI-20-20191220
|
2019-12-20 00:00:00
|
e57dffe564b7d92226a17bfad285f7c730a81be8e0a280ac9677d34532e6c162
|
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0.026377875357866287,
0.026396460831165314,
0.0738808885216713,
-0.0018668315606191754,
0.003254392184317112,
-0.020940866321325302,
0.036291200667619705,
0.04428469389677048,
0.012745517306029797,
-0.035554468631744385,
-0.07209960371255875,
0.04797428101301193,
-0.02217964641749859,
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] |
1
En application du premier alinéa de
l'article 238 A du code général des impôts (CGI), certaines sommes payées ou dues par une personne physique ou morale domiciliée
ou établie en France à des personnes physiques ou morales domiciliées ou établies dans un État étranger ou un territoire situé hors de France, et qui y sont soumises à un régime fiscal privilégié ne
sont admises comme charges déductibles du résultat fiscal que si le débiteur apporte la preuve que les dépenses correspondent à des opérations réelles et qu'elles ne présentent pas un caractère
anormal ou exagéré.
10
Les charges énumérées par le texte législatif sont les suivantes :
- les intérêts, arrérages et autres produits des obligations, créances, dépôts et cautionnements
;
- les redevances de cession ou concession de licences d'exploitation, de brevets d'invention, de
marques de fabrique, procédés ou formules de fabrication et autres droits analogues ;
- les rémunérations de services (salaires, loyers de biens meubles et immeubles, rémunérations
diverses, etc.).
20
Le quatrième alinéa de
l'article 238 A du CGI a étendu les dispositions du premier alinéa aux versements effectués sur un compte tenu dans un organisme
financier établi dans un État ou territoire à régime fiscal privilégié.
30
À l'inverse du premier alinéa, qui ne distingue pas selon que les charges ont été payées ou
qu'elles sont dues, le quatrième alinéa n'est applicable que lorsque la charge déduite pour l'établissement de l'impôt a fait l'objet d'un paiement.
Ces dispositions sont commentées au BOI-BIC-CHG-80.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-CHAMP-60-20-20
|
https://bofip.impots.gouv.fr/bofip/4260-PGP.html/identifiant=BOI-IS-CHAMP-60-20-20-20160601
|
2016-06-01 00:00:00
|
bd2c9e5a39b7665d484f293af09cff94b61c5c1820386ba5d4a36e61c9c9ebfe
|
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] |
1. Coordonnées complètes de l'entité d'investissement
Dénomination ou raison sociale de l'entité :
Adresse du siège social ou du principal établissement de l'entité :
...............................................................................
Forme juridique de l'entité :
Nom de la société de gestion ou du gérant de l'entité ou de son représentant à l'égard des tiers :
...............................................................................
Montant libéré des souscriptions émises par l'entité(1) :
(1) A la date de clôture de l'exercice de l'entité
d'investissement.
2. Informations sur le portefeuille de l'entité d'investissement
Indiquer pour chacune des sociétés dans laquelle l'entité a investi, directement ou indirectement, et qui vérifient les
conditions prévues au troisième alinéa du 1° de
l'article
1-1 de la loi n° 85-695 du 11 juillet 1985(2) (3) :
Dénomination ou raison sociale de la société :
Adresse du siège social de la société et, si elle est différente, l'adresse de son siège de direction effective :
...............................................................................
Nature de son activité principale :
Régime d'imposition de la société :
Capitalisation boursière de la société si ses titres sont admis aux négociations sur un marché réglementé ou organisé(4) :
En cas d'investissement direct de l'entité :
- Montant investi par l'entité dans la société(2) :
En cas d'investissement indirect, par l'intermédiaire de sociétés holding, de l'entité :
- Dénomination ou raison sociale de la holding dans laquelle l'entité a investi :
- Montant investi par l'entité dans la société holding(2) :
- Proportion d'investissement de l'actif de la société holding directement ou par indirectement, par l'intermédiaire
d'autres sociétés holding, dans la société(2) :
(2) A la date de la clôture de l'exercice de l'entité
d'investissement.
(3) Il s'agit des sociétés non cotées ou dont la capitalisation boursière est inférieure à 150 millions d'euros, qui ont
leur siège dans un État de la Communauté européenne, en Norvège ou en Islande, qui exercent une activité commerciale, industrielle ou artisanale et qui sont soumis à l'impôt sur les sociétés ou qui y
seraient soumises dans les mêmes conditions si l'activité était exercée en France.
(4) A la date de chaque investissement de l'entité dans la
société.
|
Bulletin officiel des finances publiques - impôts
|
BOI-FORM-000007
|
https://bofip.impots.gouv.fr/bofip/4250-PGP.html/identifiant=BOI-FORM-000007-20150902
|
2015-09-02 00:00:00
|
9a5387396db6ec9fbba1a87a5e2163d21105d553416f740b22245913952f4930
|
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] |
I. Nouvelle distribution de parcelles dans le cadre de l'aménagement foncier agricole et forestier : conditions de la
non-imposition de la plus-value au moment de l'échange
1
L'article 72 E du code
général des impôts (CGI) prévoit que les plus-values professionnelles constatées à l'occasion d'échanges de parcelles de terres agricoles réalisés lors des opérations d'échanges mentionnées au 5°
du II de l'article 150 U du CGI ne sont pas comprises dans le bénéfice imposable de l'exercice en cours.
L'échange est alors considéré comme une opération intercalaire. La plus-value est taxée lors de
la vente du bien reçu en échange en fonction de la date et de la valeur d'acquisition du bien d'origine.
A. Biens concernés : les terres agricoles échangées
10
L'article 72 E du CGI
concerne les plus-values réalisées sur les terres échangées. Il s'agit des terres inscrites à l'actif des exploitations agricoles.
Les autres biens ne bénéficient donc pas de cette mesure, à l'exception toutefois de biens qui
sont assimilés aux terres pour l'application de ce régime.
1. Biens assimilables à des terres bénéficiant des dispositions de l'article 72 du CGI
20
Cela comprend :
- les améliorations foncières permanentes : elles résultent de travaux tels que ceux entrepris
pour raser des talus, combler des mares, etc. Ces dépenses constituent un élément du prix de revient des sols et sont inscrites à un compte d'immobilisations non amortissables
(BOI-BA-BASE-20-30-10-10 au I-A § 30 et 40) ;
- les améliorations foncières temporaires : elles résultent de travaux qui n'apportent qu'une
amélioration temporaire au fonds, tels que les travaux de drainage ou de construction de voies de desserte sommaires, et sont amortissables (BOI-BA-BASE-20-30-10-10 au
I-A § 50) ;
- les améliorations du fonds résultant des pratiques culturale : ce sont les améliorations
apportées au fonds par des pratiques culturales telles que des arriérés de fumure, des assolements et que les agriculteurs qui deviennent imposables d'après un régime de bénéfice réel peuvent inscrire
au bilan d'ouverture de leur premier exercice conformément à l'article 38 sexdecies-0 K de l'annexe III au
CGI (BOI-BA-BASE-20-10-20 au III § 400 à 430) ;
- les immobilisations incorporelles liées directement aux terres échangées.
2. Biens ne pouvant être concernés par l'exonération prévue à l'article 72 E du CGI
30
Il s'agit :
- des biens n'étant pas susceptibles de faire l'objet de l'échange. ll en est ainsi notamment
des bâtiments, plantations et des avances aux cultures ;
- des biens donnant lieu au paiement d'une soulte. Il en est ainsi des terrains qui ne peuvent
être réattribués en raison de la création des aires nécessaires aux ouvrages collectifs communaux (code rural et de
la pêche maritime, art. L. 123-4) ; et en cas de réorganisation foncière, lorsque la commission départementale d'aménagement foncier prévoit le versement de soultes pour égaliser les échanges
(code rural et de la pêche maritime, art. L. 123-4).
De même, sont imposables immédiatement les plus-values réalisées à l'occasion de
l'indemnisation en numéraire d'éléments transitoires (ex. : clôtures, etc.) ou d'éléments permanents (ex. : arbres fruitiers, etc.), incorporés aux terres.
B. Opérations concernées
40
L'article 72 E du CGI
concerne les opérations d'échanges mentionnées au 5° du II de l'article 150 U du CGI, c'est-à-dire les opérations
d'aménagement foncier agricole et forestier, et opérations assimilées qui sont effectuées conformément aux procédures réglementaires en vigueur.
1. Aménagement foncier agricole et forestier (anciennement remembrement)
50
La phase de réalisation démarre à compter de l’arrêté du président du conseil général qui
ordonne l’aménagement foncier. Elle comporte un volet préparatoire et un volet décisionnel.
A l'issue de la phase décisionnelle, un arrêté du conseil général clôture les opérations : le
plan d’aménagement foncier est alors définitif et exécutoire et l’affichage de l’arrêté entraîne automatiquement les transferts de propriété.
L'article 80 de
la loi n° 2005-157 du 23 février 2005 a en effet substitué la notion d'aménagement foncier agricole et forestière à celle de remembrement et décentralisé le pouvoir décisionnel.
L'aménagement foncier rural a pour but d'améliorer les conditions d'exploitation des
propriétés rurales agricoles ou forestières, d'assurer la mise en valeur des espaces naturels ruraux et de contribuer à l'aménagement du territoire communal ou intercommunal défini dans les plans
locaux d'urbanisme, les cartes communales ou les documents en tenant lieu, dans le respect des objectifs mentionnés à
l'article L. 111-1 du code rural et de la pêche maritime et à
l'article L. 111-2 du code rural et de la pêche maritime.
60
Les différents modes d'aménagement foncier rural sont les suivants :
- l'aménagement foncier agricole et forestier régi par les dispositions codifiées de
l'article L. 123-1 du code rural et de la pêche maritime à
l'article L. 123-35 du code rural et de la pêche maritime ;
- les échanges et cessions amiables d'immeubles ruraux régis par les dispositions codifiées de
l'article L. 124-1 du code rural et de la pêche maritime à
l'article L. 124-13 du code rural et de la pêche maritime ;
- la mise en valeur des terres incultes régie par les dispositions codifiées de
l'article L. 125-1 du code rural et de la pêche maritime à
l'article L. 125-15 du code rural et de la pêche maritime, de
l'article L.181-4 du code rural et de la pêche maritime à
l'article L.181-13 du code rural et de la pêche maritime, de
l'article L. 182-12 du code rural et de la pêche maritime à
l'article L. 182-22 du code rural et de la pêche maritime et la réglementation et la protection des boisements
régies par les dispositions codifiées de l'article L. 126-1 du code rural et de la pêche maritime à
l'article L. 126-5 du code rural et de la pêche maritime.
Les procédures sont conduites par des commissions communales, intercommunales ou
départementales d'aménagement foncier, sous la responsabilité du département.
2. L'aménagement foncier agricole et forestier : cas particuliers
a. Aménagement foncier agricole et forestier en zone forestière (code rural et de la pêche maritime, art. L. 123-18 à code
rural et de la pêche maritime, art. L. 123-23)
70
Cette procédure est destinée à assouplir la mise en œuvre des principes d’aménagement pour les
adapter au contexte forestier. Elle est ordonnée par le conseil départemental sur proposition de la commission communale ou intercommunale.
b. Aménagement foncier lors de la réalisation de grands ouvrages publics (code rural et de la pêche maritime, art. L.
123-24 à code rural et de la pêche maritime, art. L. 123-26)
80
Lorsque des expropriations en vue de la réalisation de grands ouvrages publics compromettent
la structure des exploitations, le maître de l’ouvrage a l’obligation « de remédier au dommages causés en participant financièrement à l’exécution d’opérations d’aménagement foncier agricole et
forestier ».
La loi
n° 2005-157 du 23 février 2005 a prévu que l’arrêté d’ouverture de l’enquête publique sur la réalisation des ouvrages déclenche de plein droit la constitution d’une commission locale
(code rural et de la pêche maritime, art. L. 121-2).
Celle-ci est chargée de se prononcer, dans un délai de deux mois, sur l’opportunité de
recourir à des opérations d’aménagement foncier : si tel est le cas, le président du conseil départemental est tenu d’ordonner l’étude d’aménagement, de définir le périmètre et de conduire
l’aménagement à son terme.
c. Aménagements et équipements communaux (code rural et de la pêche maritime, art. L. 123-27 à code rural et de la pêche
maritime, art. L. 123-31)
90
Il s’agit de la possibilité pour une commune qui procède à une opération d’aménagement foncier
agricole et forestier de se faire attribuer à l’intérieur du périmètre moyennant indemnité :
- les terrains nécessaires à la réalisation « de projets communaux ou intercommunaux
d’équipement, d’aménagement, de protection de l’environnement et des paysages ou de prévention des risques naturels » ;
- les terrains sur lesquels se trouvent des bâtiments en ruine et à l’état d’abandon
caractérisé.
d. Aménagement foncier agricole et forestier en zone viticole (code rural et de la pêche maritime, art. L. 123-32 à code
rural et de la pêche maritime, art. L. 123-34)
100
La nature de culture des vignes existantes et des droits de replantation étant la même, ces
derniers sont également cessibles à l’intérieur du périmètre en vue de permettre une nouvelle distribution de l’ensemble.
e. Échanges et cessions amiables d'immeubles ruraux (code rural et de la pêche maritime, art. L. 124-1 à code rural et de
la pêche maritime, art. L. 124- 13)
110
L'article 72 E du CGI
est applicable aux échanges d'immeubles ruraux réalisés soit en l'absence de périmètre d'aménagement foncier (code
rural et de la pêche maritime, art. L. 124-3) soit à l'intérieur d'un tel périmètre (code rural et de la pêche
maritime, art. L.124-5).
Ces échanges, qui sont assimilés à des échanges dans le cadre d'un aménagement foncier
agricole, permettent de regrouper des terres et d'améliorer les conditions d'exploitation.
Ils interviennent à l'initiative de deux ou plusieurs propriétaires.
f. Mise en valeur des terres incultes ou manifestement sous-exploitées (code rural et de la pêche maritime, art. L.
125-1 à code rural et de la pêche maritime, art. L. 125-15)
120
A défaut de mise en valeur par le propriétaire ou le titulaire du droit d’exploitation, le
Préfet pourra attribuer l’autorisation à l’un des demandeurs qui bénéficiera d’un bail à ferme.
C. Caractère intercalaire de l'opération d'échange
130
La plus-value constatée au moment de l'échange n'est pas comprise dans le bénéfice imposable
de l'exercice au cours duquel elle a été réalisée.
Mais, en cas de cession ultérieure des terres reçues en échange, la plus-value est déterminée
en fonction de la date et de la valeur des terres d'origine .
Les échanges visés au I-B-2-e § 110 constituent donc des
opérations intercalaires.
Toutefois, il est admis que la plus-value constatée lors de l'échange soit définitivement
exonérée si les conditions prévues par l'article 151 septies du CGI sont remplies au même moment.
II. Taxation de la plus-value lors de la cession des terres reçues en échange
A. Notion de cession
140
La cession revêt le plus souvent la forme d'une vente volontaire ou forcée, mais peut
également consister en d'autres opérations : apports en société, retrait dans le patrimoine privé, échanges, partages, donations (BOI-BIC-PVMV-10-10-20).
Lorsque les terres reçues en échange sont elles-mêmes échangées dans le cadre d'une des
opérations définies au I-B-2-e § 110, les plus-values réalisées bénéficient des dispositions de
l'article 72 E du CGI et ne sont pas comprises dans le bénéfice imposable de l'exercice au cours duquel intervient le nouvel
échange.
B. Calcul de la plus-value
150
Les plus-values réalisées sur des terres reçues en échange dans les conditions décrites au
I-B-2-e § 110 sont imposables selon les règles générales de calcul des plus-values professionnelles, sous réserve des particularités suivantes.
1. Prise en compte des terres d'origine
160
La plus-value résultant de la cession d'un élément de l'actif immobilisé s'obtient normalement
en retranchant de la valeur de réalisation du bien son prix de revient. Mais aux termes de l'article 72 E du CGI, la plus-value
est déterminée en fonction de la date et de la valeur d'acquisition des terres d'origine.
a. Valeur d'acquisition des terres d'origine
170
La plus-value doit être calculée à partir de la valeur d'acquisition des biens originels
échangés lors de l'aménagement foncier ou d'une opération assimilée. Lorsqu'une terre a fait l'objet de plusieurs échanges (cf. I-A § 10 à 30), la valeur
de la terre d'origine, c'est-à-dire celle qui a fait l'objet du premier remembrement, doit être retenue.
Lorsque seule une partie du terrain issu de l'aménagement foncier est cédée, la plus-value est
déterminée en imputant la cession d'abord sur le lot acquis à la date la plus ancienne et ensuite, s'il y a lieu, sur les lots acquis ultérieurement.
Toutefois, cette imputation peut être effectuée au prorata de la superficie cédée par rapport
à l'ensemble de la superficie qui a fait l'objet de l'aménagement foncier.
b. Date d'acquisition des terres d'origine
180
Pour déterminer si la plus-value réalisée est à court terme ou à long terme, il convient
d'apprécier le délai de détention du bien à partir de la date d'acquisition des terres d'origine et jusqu'à la date de cession des terres reçues en échange.
Lorsque la terre cédée a été, lors de l'aménagement foncier, échangée contre plusieurs
parcelles acquises à des dates différentes, le délai de deux ans doit s'apprécier à partir de la date d'acquisition la plus ancienne.
2. Obligations des exploitants - Écritures comptables et régularisations fiscales
190
Lors des opérations d'échange et de cession des terres reçues en échange, les exploitants
doivent passer leurs écritures selon les règles comptables auxquelles ils sont soumis, puis effectuer les corrections nécessaires sur le tableau de détermination du résultat fiscal.
a. À la date de l'échange
200
Soit les écritures comptables à réaliser :
- retrait d'une terre de l'actif et inscription de la nouvelle terre ;
- calcul de la plus-value comptable réalisée sur la cession de la terre d'origine (valeur
d'échange - prix d'acquisition).
Soit les régularisations fiscales à réaliser :
- la plus-value comptable est extournée du résultat fiscal de l'exercice ;
- la valeur d'origine de la terre cédée doit être mentionnée sur une feuille annexe à la
déclaration de résultats de l'exercice.
b. À la date de cession de la terre reçue en échange
210
Soit les écritures comptables à réaliser :
- enregistrement de la cession de la terre
- détermination de la plus-value réalisée (prix de cession - valeur d'échange).
Soit les régularisations fiscales à réaliser :
- la plus-value comptable est extournée du résultat fiscal ;
- le résultat fiscal est majoré de la plus-value calculée d'après la date et la valeur
d'acquisition de la terre d'origine.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BA-BASE-20-20-30-50
|
https://bofip.impots.gouv.fr/bofip/4288-PGP.html/identifiant=BOI-BA-BASE-20-20-30-50-20160907
|
2016-09-07 00:00:00
|
a9ebefbca3babb0ee1c7f48323155e5cbab6ccc69caa2a2aee85b4458460b80a
|
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0.03307107836008072
] |
L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé le dispositif de lutte contre la sous-capitalisation prévu aux II et III de
l'article 212 du code général des impôts (CGI) pour les exercices ouverts à compter du 1er janvier 2019.
Les commentaires contenus au présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-35-20-40-10
|
https://bofip.impots.gouv.fr/bofip/4401-PGP.html/identifiant=BOI-IS-BASE-35-20-40-10-20190731
|
2019-07-31 00:00:00
|
4662718bdeb81529154f55d6ea157f4c05008d72c6e8c82953aab3978bf3de3a
|
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] |
1
L'article
30 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie a institué un régime fiscal codifié à l'article
239 bis AB du code général des impôts (CGI) qui permet, sous certaines conditions, aux sociétés anonymes (SA), aux sociétés par action simplifiées (SAS) ainsi qu'aux sociétés à responsabilité
limitée (SARL) d'opter pour le régime fiscal des sociétés de personnes prévu à l'article 8 du CGI.
Les sociétés de capitaux de petite taille revêtant la forme de SARL, SA ou SAS, nouvellement
créées ou en phase de démarrage sont ainsi autorisées, sous certaines conditions, à opter pour le régime fiscal des sociétés de personnes prévu à l'article 8 du CGI pour une période de cinq exercices.
Les associés peuvent alors appréhender immédiatement les bénéfices ou déficits dégagés par la société, sans modification des caractéristiques juridiques de la société, et notamment en conservant une
responsabilité limitée au montant de leurs apports.
10
Sont étudiées sous la présente section :
- les sociétés éligibles (sous-section 1,
BOI-IS-CHAMP-20-20-20-10) ;
- les modalités et conséquences de l'option (sous-section 2,
BOI-IS-CHAMP-20-20-20-20) ;
- la sortie du régime des sociétés de personnes (sous-section 3,
BOI-IS-CHAMP-20-20-20-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-CHAMP-20-20-20
|
https://bofip.impots.gouv.fr/bofip/4434-PGP.html/identifiant=BOI-IS-CHAMP-20-20-20-20160601
|
2016-06-01 00:00:00
|
27bbc4a05e521c40780da6eef3e651ff4a7ba5d3c845bf03d0063243d1129140
|
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-0.026363765820860863,
0.006572305224835873,
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] |
1
L’application du régime spécial des fusions prévu à
l’article 210 A du code général des impôts (CGI) était jusqu’à l’entrée en vigueur de la
loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 réservée aux opérations
juridiques de fusion ou de scission. Ce dispositif excluait du bénéfice du régime spécial des fusions certaines opérations de droit français telles que les opérations de dissolution de sociétés
prévues à l’article 1844-5 du code civil, ainsi que certaines opérations transfrontalières et étrangères pour lesquelles la qualification de
fusion n’était pas retenue par les États concernés même si ces opérations présentaient les caractéristiques des fusions.
Le F du I de
l’article
85 de la loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 a modifié ce dispositif en introduisant une définition fiscale des opérations de fusion et des scissions éligibles à certains
régimes de faveur. Cette définition fiscale des opérations est codifiée à l’article 210-0 A du CGI.
Corrélativement, la loi prévoit une limitation du champ d’application géographique des régimes
de faveur précités.
L'article
23 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 a apporté certaines modifications aux dispositions de l'article 210-0 A du CGI en introduisant une définition
fiscale des apports partiels d'actifs et en transposant la clause anti-abus prévue par la
directive 2009/133/ CE du Conseil du 19 octobre 2009 autorisant les États membres de l'Union européenne à refuser d'accorder le régime spécial aux opérations (internes ou transfrontalières) ayant
comme objectif principal ou comme un de leurs objectifs principaux la fraude ou l'évasion fiscales.
En outre, pour les opérations de fusion, de scission ou d'apport partiel d'actif réalisées au
profit d'une personne morale étrangère et placées sous le régime spécial des fusions, l'article 210-0 A du CGI prévoit une obligation déclarative dont le non-respect est sanctionné par une amende
forfaitaire de 10 000 €.
20
Les dispositions de
l’article 210 A du CGI posent en principe que la fusion ne doit entraîner par elle-même aucune imposition supplémentaire pour
la société absorbée.
Notamment les plus-values de fusion sont exonérées ainsi que Ies provisions de la société
apporteuse qui conservent leur objet.
En contrepartie, la société absorbante est soumise à diverses obligations qui ont pour objet de
rendre possible l'imposition ultérieure, à son nom, des plus-values et provisions exonérées lors de la fusion.
Remarque : Les dispositions du 5 de
I'article 221 du CGl qui prévoit que le changement de l'objet social ou de l'activité réelle d'une société soumise à l'impôt
sur les sociétés emporte cessation d'entreprise, ne modifient pas les conditions d'application du régime de faveur des fusions et opérations assimilées prévu à
l'article 210 A du CGI et à l'article 210 B du
CGI.
30
Dans les développements suivants il sera traité :
- de la définition fiscale des opérations éligibles au régime spécial (section 1,
BOI-IS-FUS-10-20-10) ;
- du champ d'application du régime spécial des fusions (section 2,
BOI-IS-FUS-10-20-20) ;
- des conséquences du régime spécial des fusions au regard de la société absorbée (section 3,
BOI-IS-FUS-10-20-30) ;
- des conséquences du régime spécial des fusions au regard de la société absorbante, ses
obligations (section 4, BOI-IS-FUS-10-20-40) et ses droits (section 5, BOI-IS-FUS-10-20-50).
Remarque : Les dispositions de
l'article
23 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 ont supprimé l'engagement mentionné aux a et b du 1 de
l'article 210 B du CGI pour les opérations d'apport partiel d'actifs et de scissions réalisées à compter du 1er
janvier 2018 antérieurement commentés au BOI-IS-FUS-10-20-60.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-FUS-10-20
|
https://bofip.impots.gouv.fr/bofip/4445-PGP.html/identifiant=BOI-IS-FUS-10-20-20181003
|
2018-10-03 00:00:00
|
ef6c8ca9080ae76a6c40eeb41a471cbb4d0abbeea0fe3664937fc43241557120
|
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] |
I. Dispositif applicable de plein droit : inexécution des conditions fixées par la loi
1
Ces conditions, prévues à
l'article 44 septies du code général des impôts (CGI), sont relatives principalement à la date d’immatriculation de la
société nouvelle, à l’activité de l’entreprise reprise et de la société nouvelle, au capital et à l’assujettissement à l’impôt sur les sociétés (IS) de cette dernière société
(BOI-IS-GEO-20-10-10).
Les conditions posées pour l’application du régime doivent être satisfaites à tout moment de la
période d’exonération, et notamment lors de la constitution de la société nouvelle. Une société qui ne remplit pas les conditions dès sa constitution ne peut pas bénéficier du régime d’exonération,
même si elle y satisfait par la suite, au cours de la période de vingt-trois mois qui suit celle du rachat ou de la prise d’effet du contrat de location-gérance.
A l’inverse, si une ou plusieurs de ces conditions cessent d’être satisfaites, la société perd
le droit à l'exonération. Toutefois, il est admis que cette situation n’entraîne pas la remise en cause des exonérations déjà obtenues au titre du ou des exercices antérieurs. En tout état de cause,
dans cette situation, la société ne peut plus bénéficier de l’exonération au titre de l’exercice au cours duquel elle a cessé de respecter les conditions requises d’application du régime, sans
application d’un prorata temporis, et des exercices suivants.
10
Cas particulier : condition de rachat de l’entreprise en difficulté.
Il est admis, dans certaines situations, que la reprise soit réalisée sous forme de
location-gérance de l’entreprise en difficulté ou de l’un ou plusieurs de ces établissements, si le contrat de location-gérance comprend un engagement de rachat dans un délai maximum de deux ans.
Si le rachat n’est pas effectué dans le délai fixé, les exonérations obtenues en application de
l'article 44 septies du CGI sont remises en cause.
II. Sanctions en cas de non-respect de certaines conditions de l’agrément - retrait de l'agrément et déchéance des
exonérations attachées
20
Sur ce point, il convient de se reporter au
IV-A § 180 à 240 du BOI-SJ-AGR-30-20.
III. Remise en cause de l'exonération d’impôt sur les sociétés en cas d’interruption d’activité ou de survenance de
certains événements
30
Le IX de
l'article 44 septies du CGI dispose que l'IS dont la société nouvelle a été dispensée devient immédiatement exigible,
sans préjudice de l'intérêt de retard prévu à l'article 1727 du CGI et décompté à partir de la date à laquelle l'impôt aurait
dû être acquitté, lorsque, au cours des trois premières années d'exploitation, la société nouvelle :
- soit interrompt l'activité reprise ;
- soit est affectée par l'un des événements mentionnés au premier alinéa du 2 de
l'article 221 du CGI.
Les trois premières années d'exploitation s'entendent des trente-cinq premiers mois qui
suivent celui du rachat du fonds ou de la prise d’effet du contrat de location-gérance.
A. Interruption de l'activité reprise
40
Il n'y a pas lieu de distinguer selon que l'interruption de l'activité reprise est totale ou
partielle. Ainsi, la sanction prévue au IX de l'article 44 septies du CGI est applicable en cas de cession ou cessation
partielle d'une branche complète et autonome d'activité.
B. Événements mentionnés au premier alinéa du 2 de l'article 221 du CGI
50
Les événements mentionnés au premier alinéa du 2 de
l'article 221 du CGI sont les suivants : dissolution, transformation entraînant la création d'un être moral nouveau, apport en
société, fusion, transfert du siège ou d'un établissement dans un État autre qu'un État membre de l'Union européenne ou qu'un État partie à l'accord sur l'Espace économique européen ayant conclu avec
la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ainsi qu'une convention d'assistance mutuelle en matière de recouvrement ayant une portée
similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l'assistance
mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures.
IV. Suppression de l’avantage fiscal résultant du dispositif d’exonération en cas de non-respect des obligations
déclaratives en matière de taxe sur la valeur ajoutée
60
Aux termes de
l’article 302 nonies du CGI, l’allégement d’impôt prévu à
l’article 44 septies du CGI ne s’applique pas lorsqu’une ou des déclarations de chiffre d’affaires se rapportant à
l’exercice concerné n’ont pas été souscrites dans les délais et qu’il s’agit de la deuxième omission successive.
La remise en cause de l’exonération doit dans ce cas être effectuée exercice par exercice, et
non de manière globale pour l’ensemble de la période d’exonération.
V. Obligations déclaratives
70
Conformément aux dispositions de
l’article 46 quater-0 ZU de l'annexe III au CGI, les sociétés qui bénéficient des dispositions de
l’article 44 septies du CGI doivent produire, à l’appui de leur déclaration de résultats de chaque exercice, un état
comportant des renseignements sur leur situation et sur celle de leurs associés, ainsi que sur la situation de l’entreprise reprise et de ses associés ou exploitants.
Cet état est établi sur papier libre conformément au modèle fixé par l’administration
(BOI-FORM-000071).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-GEO-20-10-50
|
https://bofip.impots.gouv.fr/bofip/4481-PGP.html/identifiant=BOI-IS-GEO-20-10-50-20150603
|
2015-06-03 00:00:00
|
b91c12c3e7ea085e503af09a14e833c44bbb2b437638e5046438280aa70dcdb3
|
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] |
1
Le bénéfice imposable des sociétés coopératives de consommation, des sociétés coopératives
ouvrières de production (SCOP) et des sociétés d'intérêt collectif agricole (SICA) est déterminé selon les règles de droit commun applicables aux entreprises passibles de l'impôt sur les sociétés.
Toutefois, l'article
214-1-1°, 2° et 5°du code général des impôts (CGI)
du admet en déduction pour l'établissement de l'impôt sur les sociétés dû par ces organismes les bonis ristournés aux sociétaires, sous conditions.
10
Sont étudiés sous le présent chapitre la déduction des bonis distribués par :
-Section 1 : les sociétés coopératives de consommation (cf.
BOI-IS-BASE-30-40-10) ;
-Section 2 : les sociétés coopératives ouvrières de production (SCOP)
(cf. BOI-IS-BASE-30-40-20) ;
-Section 3 : les sociétés d'intérêt collectif agricole (SICA) (cf.
BOI-IS-BASE-30-40-30) ;
-Section 4 : les autres organismes coopératifs, mutualistes ou similaires (cf.
BOI-IS-BASE-30-40-40) ;
- Section 5 : la suppression ou la limitation de la déduction des ristournes versées par
certaines sociétés coopératives (cf. BOI-IS-BASE-30-40-50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-30-40
|
https://bofip.impots.gouv.fr/bofip/4521-PGP.html/identifiant=BOI-IS-BASE-30-40-20120912
|
2012-09-12 00:00:00
|
9c25bf5afe233629de7b69862f73226b0d799874709cd38ce714d9b31a5774b6
|
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez la version
précédente dans l'onglet "versions Publiées Du Document".
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000161
|
https://bofip.impots.gouv.fr/bofip/4478-PGP.html/identifiant=BOI-ANNX-000161-20150603
|
2015-06-03 00:00:00
|
f079092c8b912db3a6e0045f8238a3015767088704d9cc16ef55c240cc9192a7
|
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] |
Il n'y a pas lieu de distinguer, pour l'application de ces solutions, selon que le transfert de
propriété ou le montant de l'indemnité est fixé judiciairement ou résulte d'un accord amiable constaté dans un acte de cession, dans un traité d'adhésion à ordonnance d'expropriation ou dans un
jugement de donné acte. Il en est ainsi même lorsque la cession amiable est antérieure à la déclaration d'utilité publique dès lors que le bien cédé est inclus dans l'expropriation par une ordonnance
de donné acte.
La dénomination des indemnités n'a qu'une valeur indicative. Il appartient aux
services de s'assurer de la réalité de l'objet de chacune d'elles.
Propriétaire-exploitant
Propriétaire-fermier
Propriétaire-bailleur détenant le bien dans son patrimoine privé
Micro
Réel
Micro
Réel
- Indemnité principale destinée à compenser ou à racheter un bien de même valeur ;
- Supplément forfaitaire à l'indemnité principale destiné à tenir compte de l'urgence ou du caractère
exceptionnel de l'opération
Régime des plus-values (1)
-
-
Régime des plus-values des particuliers
- Indemnité de remploi destinée à couvrir les frais exposés pour l'acquisition de biens de remploi (frais
d'actes, droits de mutation, droits de timbre, etc.) ;
- Indemnité de transfert visée en cas de délocalisation : frais de réinstallation, frais de déménagement
et d'honoraires d'architecte ou de géomètre
Revenu imposable selon les règles du micro-BA
Revenu à rattacher au bénéfice imposable au taux normal
Provisions admises (3)
-
-
Exonération
- Indemnité de transfert versée en cas de délocalisation : reconstitution de l'existant
- indemnité pour reconstitution de clôture
Revenu à rattacher au bénéfice imposable au taux normal
Étalement admis (4)
-
-
-Indemnité d'éviction destinée à réparer le préjudice subi du fait de la résiliation anticipée du bail ;
- Supplément forfaitaire de l'indemnité d'éviction destiné à tenir compte de la libération rapide des
terres ;
-Indemnité pour perte d'exploitation couvrant les frais nécessaires pour retrouver une situation
économique équivalente à celle antérieure à l'éviction ;
- Indemnité pour la valeur des plantations : compense la perte d'arbres fruitiers, vignes, etc ;
- Indemnité relative à la perte de droit de produire.
Régime des plus-values professionnelles (2)
-
Propriétaire-exploitant
Propriétaire-fermier
Propriétaire- bailleur détenant le bien dans son patrimoine privé
Micro
Réel
Micro
Réel
Suppléments à l'indemnité d'éviction versés aux fermiers :
- Supplément pour existence de bail à long terme ;
- Indemnité pour améliorations apportées au fonds loué : indemité de fumure et d'arrière fumure si la
valeur des arriérés de fumure est inscrite dans un compte d'immobilisation non amortissables.
-
-
Régime des plus-values professionnelles (2)
-
Indemnité versée en vue de dédommager :
- les pertes de bénéfices ;
- les pertes sur cheptel vif ;
- les surcharges éventuelles en matériel consécutives à l'expropriation ;
- les troubles d'exploitation causés par le démembrement des unités de production ;
- les dépenses de fumure engagées inutilement non inscrites au bilan ;
- les récoltes non levées
- la perte de recettes subie par les exploitants qui pratiquent la commercialisation directe de produits
fermiers sous forme de vente directe aux consommateurs ou après conditionnement aux détaillants.
Revenu imposable selon les règles du micro-BA
Revenu à rattacher au bénéfice imposable au taux normal
Revenu imposable selon les règles du micro-BA
Revenu à rattacher au bénéfice imposable au taux normal
-
Indemnité de dépréciation du reste de la propriété destinée à couvrir la moins-value créée sur la
propriété éventuellement restante :les indemnités pour défiguration des parcelles- rétrécissement des parcelles- allongement du parcours-rupture d'unité de propriété.
Revenu imposable selon les règles du micro-BA
Revenu à rattacher au bénéfice imposable au taux normal
-
-
Exonération
Indemnités destinées à compenser la perte des loyers supportés par le propriétaire-bailleur
-
-
-
-
Revenu foncier
(1) Le régime de l'indemnité principale diffère selon le régime d'imposition de
l'exploitant et le choix qu'il a pu formuler pour le maintien ou non des terres dans son patrimoine privé. Il est déterminé dans les conditions énoncées dans les
BOI-ANNX-000101 et BOI-ANNX-000102, en tenant compte des dispositions de
l'article
151 septies du CGI.
Pour les plus-values taxables selon le régime des plus-values professionnelles,
l'imposition de la plus-value nette à long terme réalisée à la suite de l'expropriation peut, sauf en cas de cessation d'activité, être différée de deux ans, en application des dispositions du 1 du I
de l'article 39 quindecies du CGI. Quant aux plus-values nettes à court terme, leur imposition peut, sauf en cas de
cessation d'activité, être étalée sur l'année de leur réalisation et les deux années suivantes conformément à la mesure de portée générale prévue par
l'article 39 quaterdecies du CGI. Toutefois, les plus-values nettes à court terme afférentes à l'ensemble des biens
amortissables expropriés peuvent, en application du I ter de l'article 39 quaterdecies du CGI être imposées selon un rythme déterminé en fonction des durées d'amortissement pratiquées, pondérées en
fonction du prix de revient des biens en cause ; exprimée en années, la durée maximale d'étalement autorisée est de quinze ans
(BOI-BIC-PVMV-20-30-10 au I-A-2-b § 190).
Lorsque l'agriculteur a opté pour le maintien de ses terres dans son patrimoine
privé, les plus-values réalisées sur ces terres relèvent du régime d'imposition des plus-values des particuliers et bénéficient, le cas échéant, de l'exonération ou de l'abattement prévus dans le
cadre de ce régime en cas d'expropriation (cf. notamment le BOI-RFPI-PVI-10-40-60).
(2) Le régime des plus-values professionnelles s'applique aux indemnités
d'éviction et assimilées perçues tant par les fermiers que par les propriétaires-exploitants, quel que soit le mode de calcul de leur montant.
(3) Les propriétaires-exploitants imposables d'après un régime de bénéfice réel
sont autorisés à constituer, en franchise d'impôt, une provision correspondant aux charges couvertes par l'indemnité de remploi sur laquelle ces frais s'imputeront. La fraction de la provision qui n'a
pas été utilisée à l'expiration d'un délai de deux ans à compter de l'expropriation est réintégrée aux résultats de l'exercice en cours à cette date.
Les indemnités accessoires d'expropriation, attribuées aux
propriétaires-exploitants soumis au régime réel simplifié d'imposition, au cours d'un exercice clos avant le 1er janvier 2000, ne sont pas soumises à 'impôt en contrepartie les dépenses couvertes par
ces indemnités ne sont pas déductibles. A l'issue d'un délai de deux ans, la partie de ces indemnités qui n'a pas été employée est réintégrée aux résultats de l'exercice en cours à cette date.
(4) Sur demande du contribuable, l'indemnité affectée à la reconstitution de
l'existant n'est pas comprise dans les résultats de l'exercice en cours à la date de son versement. La partie correspondant à des immobilisations amortissables est rapportée aux bénéfices de chacun
des exercices suivants, à concurrence du montant des amortissements pratiqués à la clôture desdits exercices, sur le prix de revient de ces immobilisations. Celle correspondant à des immobilisations
non amortissables est rapportée par fractions égales aux bénéfices des dix années suivant celle du versement de l'indemnité, voire le cas échéant, aux bénéfices des années pendant lesquelles lesdites
immobilisations seraient inaliénables aux termes de la convention de transfert d'installation.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000104
|
https://bofip.impots.gouv.fr/bofip/4568-PGP.html/identifiant=BOI-ANNX-000104-20160907
|
2016-09-07 00:00:00
|
ca1b27d4ac75a73ab18d271d65f30fa601ec195ed7d145283088e9f52ce5e0c5
|
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] |
Conformément à
l'article
94 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 qui abroge l'article 244 quater H du code général
des impôts (CGI), les commentaires exprimés dans ce document ne trouvent plus à s'appliquer pour les périodes d'imposition et exercices ouverts à compter du 1er janvier 2018.
Ils sont retirés à compter de la date de publication de la présente version.
Pour prendre connaissance des commentaires applicables antérieurement, consultez la version
précédente dans l'onglet " Versions Publiées Du Document".
Attention : Les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions" vous permet de consulter la doctrine en vigueur à une date donnée.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-RICI-10-30
|
https://bofip.impots.gouv.fr/bofip/4649-PGP.html/identifiant=BOI-BIC-RICI-10-30-20180307
|
2018-03-07 00:00:00
|
d652d399460b7831ffa678670a7534c72aaafe93a16a26fc8998e0d5ac42ffd7
|
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1
Les opérations constitutives des professions commerciales, industrielles ou artisanales visées
du BOI-BIC-CHAMP-10 au BOI-BIC-CHAMP-40 entrent, généralement, dans la catégorie de celles qui sont réputées être des « actes de commerce » du
point de vue de la saisine de la juridiction commerciale (code de commerce [C. com.], art. L. 110-1 et
C. com., art. L. 110-2).
10
Si les indications fournies par le code de commerce sont d'une manière générale, à retenir en
vue de la distinction qui doit être établie pour l'assiette de l'impôt sur le revenu, entre les diverses catégories de revenus commerciaux ou non, la jurisprudence résultant des jugements des
tribunaux de commerce ne peut servir de référence seule.
20
En effet, l'article 34 du code
général des impôts (CGI) vise non seulement les professions commerciales mais aussi les professions industrielles. Il s'ensuit que ces dernières professions, même lorsqu'elles n'ont pas
juridiquement le caractère commercial, n'en sont pas moins rangées parmi celles dont les profits relèvent de la catégorie des bénéfices industriels et commerciaux.
30
Au surplus, pour décider du classement d'une profession dans la catégorie des bénéfices
industriels et commerciaux, il faut, le cas échéant, procéder par analogie avec les opérations dont le caractère industriel ou commercial est indiscuté. C'est ainsi que les propriétaires qui louent
des locaux en meublé sont considérés comme exerçant une profession commerciale au même titre que les contribuables dont le commerce consiste dans la fourniture de logement (CE, arrêt du 10 juillet
1925, n° 84803).
40
Ainsi, le présent titre sera consacré à l'examen des principes généraux qui définissent les
bénéfices industriels et commerciaux par rapport aux autres catégories de revenus.
I. Limites avec la catégorie des revenus fonciers
45
Les revenus fonciers sont étudiés au BOI-RFPI-CHAMP-10-10.
50
Il est rappelé que sont compris dans la catégorie des revenus fonciers, lorsqu'ils ne sont pas
inclus dans les bénéfices d'une entreprise industrielle, commerciale ou artisanale, d'une exploitation agricole ou d'une profession non commerciale :
- les revenus des propriétés bâties proprement dites
(CGI, art.14, 1°) telles que notamment les maisons, usines, magasins ou bureaux, locaux destinés à loger les gardiens, garages,
granges, écuries, caves, étables, etc. ;
- les revenus des propriétés non bâties (CGI, art. 14, 2°) de toute nature, y compris ceux des
terrains occupés par les carrières, mines et tourbières, les étangs les salines et les marais salants ;
- les revenus accessoires, c'est-à-dire les revenus provenant de la location du droit
d'affichage ou du droit de chasse, de la concession du droit d'exploitation des carrières, de redevances foncières et, de façon générale toutes autres redevances qui ont leur origine dans le droit de
propriété ou d'usufruit.
60
En revanche, ressortissent notamment, à la catégorie des bénéfices industriels et commerciaux
définie par l'article 34 du CGI, l'article 35 du CGI et
l'article 35 A du CGI les activités suivantes :
- les revenus tirés de la mise en location des immeubles inscrits à l'actif d'une entreprise
industrielle, commerciale ou artisanale sans lien avec les besoins de l'activité exercée à titre professionnel à la condition que ces revenus soient accessoires à l'activité professionnelle (cf.
I-A § 70) ;
- les revenus tirés de la location simultanée d'immeubles et de meubles ou qui s'accompagne de
certaines prestations (cf. I-B § 80 à 140) ;
- les revenus tirés d'immeubles appartenant à l'exploitant, quoique non inscrits à l'actif de
l'entreprise, et affectés à l'activité professionnelle (cf. I-C § 150) ;
- les revenus accessoires aux revenus tirés de locations incluses dans des bénéfices
professionnels (cf. I-D § 160 à 180) ;
- les revenus distribués par un FPI mentionné à
l'article 239 nonies du CGI au titre de la fraction afférente aux loyers issus de la location meublée (cf.
I-E § 182).
A. Les propriétés sont inscrites à l'actif d'une entreprise industrielle, commerciale ou artisanale
70
D'une manière générale, les revenus des propriétés inscrites à l'actif d'une entreprise
industrielle, commerciale ou artisanale sont inclus dans les résultats de l'entreprise ou de l'exploitation, s'ils proviennent de l'activité exercée à titre professionnel conformément au 1° du 1 du II
de l'article 155 du CGI.
Lorsqu'une société, non soumise à l'impôt sur les sociétés, exerce plusieurs activités
relevant de catégories distinctes pour l'assiette de l'impôt sur le revenu, il y a lieu, en principe, de considérer séparément chaque secteur d'activité. C'est ainsi que lorsqu'une société en nom
collectif exerce une activité civile (location d'immeubles) et à titre principal ou accessoire une activité commerciale, les revenus tirés de la location ne sont taxables dans la catégorie des
bénéfices industriels et commerciaux que dans la mesure où :
- les immeubles loués figurent à l'actif du secteur commercial de la société et le total des
produits ne provenant pas de l'activité exercée à titre professionnel, y compris les loyers mais hors produits rattachés à une activité professionnelle accessoire et plus-values de cession d'un
élément d'actif immobilisé, n'excèdent pas 5 % (ou 10 %) de l'ensemble des produits de l'exercice, y compris ceux issus des activités professionnelles accessoires mais hors plus-values de cession, en
application du 3 du II de l'article 155 du CGI (BOI-BIC-BASE-90), ou ;
- les immeubles sont compris dans son stock immobilier (il convient de se reporter également
au BOI-RFPI-CHAMP-10-30).
B. La location porte à la fois sur un immeuble et des biens meubles ou s'accompagne de prestations particulières
1. Locations d'établissements commerciaux ou industriels munis du mobilier ou du matériel nécessaire à leur exploitation
80
Les profits correspondants sont en principe inclus dans la catégorie des bénéfices industriels
et commerciaux en application du 5° du I de l'article 35 du CGI
(BOI-BIC-CHAMP-20-60 au II § 20 et suiv.).
En revanche, si le bail ne porte que sur les terrains, les bâtiments et l'outillage fixe d'un
établissement industriel, les produits de la location sont imposables dans la catégorie des revenus fonciers.
Conformément à la jurisprudence du Conseil d'État, il convient également d'assimiler à des
recettes commerciales les produits de la location d'un immeuble industriel et commercial, même si elle ne porte que sur des locaux nus, lorsque, eu égard aux circonstances, la location apparaît comme
un procédé destiné à permettre à l'ancien exploitant de poursuivre, sous des modalités différentes, son ancienne activité
(CE, arrêt du 30 juin 1967, n° 70037).
2. Location d'immeubles nus ayant pour effet de faire participer le bailleur à la gestion ou aux résultats de l'entreprise
commerciale exploitée par le preneur
90
Les profits tirés de ces locations sont rangés dans la catégorie des bénéfices industriels et
commerciaux (BOI-BIC-CHAMP-60-20 au I-B-1 § 70 et suiv.).
Il en est notamment ainsi lorsque le loyer est calculé en fonction du bénéfice ou du
chiffre d'affaires du locataire ou encore lorsqu'une clause du bail implique une participation du propriétaire aux résultats de l'entreprise locataire
(CE, arrêt du 18 juillet 1973, n° 82577).
Il en est de même lorsque le bailleur poursuit lui-même une activité commerciale qui constitue un ensemble économique étroitement intégré avec les activités de son ou de ses locataires
(CE, arrêt du 29 avril 1977, n° 00275).
3. Location du fonds de commerce et des locaux où il est exploité
100
Le propriétaire est imposable dans la catégorie des bénéfices industriels et commerciaux pour
l'ensemble des profits qu'il retire de cette location.
Il est cependant précisé que, si les locaux commerciaux sont situés dans un immeuble dont le
surplus est donné en location, dans les conditions de droit commun, il convient de procéder à la ventilation suivante :
- les produits de la location du fonds de commerce et du local où il est exploité relèvent de
la catégorie des bénéfices industriels et commerciaux ;
- les autres loyers sont imposables dans la catégorie des revenus fonciers.
4. Location de garages ou de remises
110
Les revenus provenant de la location d'emplacements ou de boxes pour le garage de véhicules
automobiles -ou le stockage de marchandises- entrent dans la catégorie des revenus fonciers, à la condition que le propriétaire n'assure aucun service ou prestation (lavage, distribution d'essence,
atelier de réparations par exemple).
Dans le cas contraire, ces profits ont le caractère de revenus commerciaux
(BOI-BIC-CHAMP-60-20 au III-E § 390 à 400).
5. Location en meublé
120
Aux termes du 5° bis du I de
l'article 35 du CGI, relèvent de la catégorie des bénéfices industriels et commerciaux les profits réalisés par les personnes
qui donnent en location directe ou indirecte des locaux d'habitation meublés. Ainsi, les revenus provenant d'une activité de location meublée, y compris lorsqu'elle est exercée de manière
occasionnelle, sont imposés dans cette catégorie.
L'activité de location en meublé est exposée au
BOI-BIC-CHAMP-40.
6. Sous-location
130
Les profits réalisés par des personnes qui sous-louent à des tiers des immeubles dont elles
sont locataires n'entrent pas dans la catégorie des revenus fonciers. Ils relèvent, d'une manière générale, de celle des bénéfices non commerciaux (cf. III §
215 et suiv.).
Toutefois, si la sous-location est consentie en meublé, les loyers ont le caractère de revenus
commerciaux.
7. Mise à disposition d'immeubles pour le tournage de films
140
Les revenus perçus en échange de la mise à disposition d'un local nu ou d'espaces extérieurs
pour le tournage d'un film sont imposables dans la catégorie des revenus fonciers.
Les revenus perçus en échange de la mise à disposition d'un local meublé pour le tournage d'un
film sont imposables dans la catégorie des bénéfices industriels et commerciaux. Cela étant, si cette mise à disposition présente un caractère ponctuel (cf. I-B-5 § 120), ces revenus
demeurent imposables dans la catégorie des revenus fonciers. S'agissant de revenus accessoires, il est précisé que ceux-ci ne peuvent, le cas échéant, bénéficier de l'exonération prévue au II de
l'article 15 du CGI.
Pour plus de précisions sur l'absence d'exonération des revenus accessoires des logements dont
le contribuable se réserve la jouissance, il convient de se reporter aux BOI-RFPI-CHAMP-20-10 et BOI-RFPI-CHAMP-20-20.
C. Les propriétés ne sont pas inscrites à l'actif de l'entreprise industrielle, commerciale ou artisanale, mais sont
affectées par l'exploitant propriétaire à l'activité professionnelle
150
Lorsqu'une propriété appartenant au patrimoine privé de l'exploitant est affectée à son
activité industrielle, commerciale ou artisanale, le loyer fictif constitue une charge du résultat professionnel et peut à ce titre être déduit. L'exploitant doit soumettre à l'impôt sur le revenu le
revenu fictif correspondant, dans la catégorie des revenus fonciers
(CE, arrêt du 8 juillet 1998 n° 164657).
D. Revenus accessoires
160
S'agissant des entreprises industrielles, commerciales ou artisanales soumises à un régime de
bénéfice réel : en raison de la neutralisation des effets fiscaux de la théorie du bilan instituée par le 1° du II de l'article 155
du CGI, les produits qui ne proviennent pas de l'activité exercée à titre professionnel ne sont pas inclus dans les bénéfices de l'entreprise. Dès lors, les revenus accessoires provenant
d'immeubles inscrits à l'actif d'une entreprise industrielle, commerciale ou artisanale soumise à un régime de bénéfice réel (normal ou simplifié) et non utilisés à des fins professionnelles doivent
être exclus extra-comptablement des bénéfices de l'entreprise.
Par exception, ces produits restent inclus dans les bénéfices de l'entreprise si le total des
produits non issus de l'activité exercée à titre professionnelle, y compris ces produits, représentent au plus 5 % (ou 10 %) de l'ensemble des produits de l'exercice, à l'exception des plus-values de
cession (CGI, art. 155, II-3).
Pour plus de précisions sur l'application de ces règles, il convient de se reporter au
BOI-BIC-BASE-90.
1. Entreprises industrielles, commerciales ou artisanales soumises à un régime micro
170
Les recettes accessoires des revenus provenant d'immeubles immobilisés d'une entreprise industrielle,
commerciale ou artisanale soumise au régime micro ne peuvent être intégrées au résultat professionnel que lorsque les locations accessoires de ces immeubles sont elles-mêmes affectées à l'exercice de
l'activité professionnelle (RM Destrade n° 9748, JO AN du 23 février 1987, p. 991-992).
Dans le cas contraire, les revenus accessoires qui ne se rattachent pas directement à
l'activité exercée sont exclus du résultat professionnel et doivent être imposés dans la catégorie des revenus fonciers.
2. Location du droit de chasse assortie de prestations de services
180
Les produits procurés par la location du droit de chasse ne peuvent présenter le caractère de
revenus fonciers ou de bénéfices agricoles que si la location ne s'accompagne d'aucune prestation et si le gibier tiré et remis au bailleur n'est pas revendu par celui-ci.
Dans le cas contraire (location du droit de chasse assortie de la fourniture du couvert ou du
gîte comme dans le cas des chasses à la journée, revente par le bailleur des animaux abattus, etc.), les produits de la location sont imposables, en principe, dans la catégorie des bénéfices
industriels et commerciaux, quel que soit le mode d'exploitation des terres.
Dans le cas où les revenus d'une chasse donnée en location sont imposables dans la catégorie
des bénéfices industriels et commerciaux, le loyer est pris en compte pour la détermination du résultat de l'exercice au cours duquel il est venu à échéance. Il convient, le cas échéant, d'y ajouter
les profits retirés des prestations de services.
Il convient, bien évidemment, d'imposer le locataire dans la même catégorie des bénéfices
industriels et commerciaux s'il pratique des opérations identiques (sous-location avec gîte ou couvert ou vente commerciale des animaux abattus).
Dans certaines situations, les produits tirés de la location du droit de chasse assortie de
prestations de services sont imposables dans la catégorie des bénéfices agricoles (cf. IV § 290 et suiv.).
E. Revenus distribués par un FPI
182
Aux termes des dispositions de
l'article 35 A du CGI, sont imposables dans la catégorie des bénéfices industriels et commerciaux les produits perçus par les
porteurs de parts d'un fond de placement immobilier (FPI) mentionné à l'article 239 nonies du CGI qui correspondent à la
part de bénéfice réalisé par le FPI au titre d'une activité de location meublée (BOI-BIC-BASE-10-30).
II. Limites avec la catégorie des traitements et salaires
185
La définition des revenus imposables dans la catégorie des traitements et salaires est donnée
au BOI-RSA-CHAMP-10-10-10.
190
Alors que l'industriel, le commerçant ou l'artisan réalise des opérations lucratives pour son
propre compte, le salarié agit pour celui d'un employeur dont il reçoit une rémunération pour le travail fourni.
Le salarié est lié à son employeur par un contrat de travail ou de louage de services selon la
terminologie du droit civil qui implique l'existence d'un lien de subordination étroite entre employeur et employé et l'absence de spéculation de la part de ce dernier.
(200)
210
Doit être regardé comme le véritable exploitant et assujetti à l'impôt sur le revenu dans
la catégorie des bénéfices industriels et commerciaux, un contribuable qui a exploité un fonds de commerce sous sa seule responsabilité et en prenant à sa charge tous les risques, moyennant le
versement au propriétaire du fonds d'une redevance forfaitaire trimestrielle, nonobstant la circonstance qu'il ait été au vu d'un contrat de travail et de bulletins de salaire, regardé par la
juridiction prudhommale comme un directeur salarié
(CE, arrêt du 26 juin 1968, n° 68696).
III. Limites avec la catégorie des bénéfices non commerciaux
215
Les bénéfices non commerciaux sont étudiés au
BOI-BNC-CHAMP-10-10.
220
Sont considérés comme relevant de l'impôt sur le revenu dans la catégorie des bénéfices non
commerciaux :
- les revenus provenant de l'exercice des professions libérales et des professions similaires
où l'activité intellectuelle joue un rôle principal et qui consistent dans la pratique personnelle d'une science ou d'un art (médecin, chirurgien, avocat, expert-comptable et comptable agréé, etc.) ;
- les profits réalisés par les titulaires de charges et offices qui n'ont pas la qualité de
commerçants ;
- les profits provenant de toutes occupations, exploitations lucratives et autres sources ne
se rattachant pas à une autre catégorie de revenus [CGI, art. 92] (produits des opérations de bourse, profits retirés
d'opérations réalisées en France à titre habituel sur les marchés à terme, etc.).
230
On rappellera brièvement les critères permettant de déterminer dans quelle mesure des revenus
ressortissent à la catégorie des bénéfices industriels et commerciaux ou à celle des bénéfices non commerciaux, en distinguant selon qu'ils proviennent de l'exercice d'une seule ou de plusieurs
activités.
A. Exercice d'une seule activité
240
Lorsque l'importance des capitaux investis dans l'exploitation, de la main-d'œuvre employée et
des moyens matériels utilisés est telle que l'activité exercée procède plus de la spéculation sur les divers éléments mis en œuvre que de l'exercice d'un art ou d'une science, il y a imposition dans
la catégorie des bénéfices industriels et commerciaux.
250
C'est en fonction de ces critères que la jurisprudence range, par exemple, dans la
catégorie des bénéfices industriels et commerciaux, les profits réalisés par certains exploitants d'auto-école ou de laboratoires d'analyses médicales
[CE, arrêt du 9 février 1983, n° 10943]
(BOI-BIC-CHAMP-60-50 au III § 70 et suivants et BOI-BIC-CHAMP-60-30 au V § 110 à
130).
Il en est de même lorsqu'une profession libérale ne peut être exercée personnellement par
le propriétaire du cabinet en l'absence du titre ou du diplôme correspondant.
Ainsi, dans le cas d'un mécanicien-dentiste qui, n'étant pas muni du diplôme de
chirurgien-dentiste, fait appel pour exploiter le cabinet dentaire dont il est propriétaire, au concours d'un aide titulaire de ce diplôme, qu'il rémunère par une participation aux bénéfices, il a été
jugé que le fait pour l'intéressé d'exercer dans de telles conditions ne change pas la nature de sa profession, qui, consistant à préparer des appareils et à faire des travaux pour des clients, a un
caractère industriel ou commercial (CE, arrêt du 4 juillet 1945, n° 70405 ; à rapprocher de l'arrêt CE du 12 février 1932, n° 16133 ; une telle situation apparaît comme devoir revêtir un caractère
exceptionnel).
B. Activités commerciales et non commerciales exercées concurremment
1. L'activité commerciale est prépondérante
260
Conformément aux dispositions du 1 du I de
l'article 155 du CGI, les profits retirés d'une activité non commerciale exercée accessoirement à la profession commerciale
doivent être soumis à l'impôt sur le revenu au titre des bénéfices industriels et commerciaux (BOI-BIC-CHAMP-30).
2. L'activité non commerciale est prépondérante
270
Conformément aux dispositions du 2 du I de
l'article 155 du CGI, les profits résultant d'opérations commerciales accessoires à une activité non commerciale sont soumis à
l'impôt sur le revenu au titre des bénéfices non commerciaux (BOI-BNC-CHAMP-10-20 au II-C-1 § 92 à 97). Ces dispositions s'appliquent
notamment aux chirurgiens-dentistes, masseurs kinésithérapeutes qui vendent des appareils de prothèse, aux médecins ou vétérinaires propharmaciens
(BOI-BNC-CHAMP-10-30-10).
3. Les activités commerciales et non commerciales sont distinctes
280
Lorsque les conditions mentionnées au III-B-2 § 270 ne sont pas remplies, il
y a lieu de considérer que l'on se trouve en présence d'activités distinctes qui doivent, par conséquent, être imposées dans la catégorie dont elles relèvent.
Tel est le cas, notamment, des huissiers et des architectes qui réalisent accessoirement des
opérations de gestion immobilière.
De même, un médecin qui en plus de l'exercice de son art, exploite une maison de santé
exerce à la fois une profession libérale et une profession commerciale dont les profits relèvent respectivement de l'impôt sur le revenu dans la catégorie des bénéfices non commerciaux et dans celle
des bénéfices industriels et commerciaux (CE, arrêt du 20 mars 1944, n° 71601 ; BOI-BIC-CHAMP-60-30 au II-B § 30 à 50).
IV. Limites avec la catégorie des bénéfices agricoles
290
Les revenus provenant de la vente par les agriculteurs des produits de leur propre
exploitation et même, le cas échéant, de certaines opérations accessoires à l'exploitation agricole (vente des emballages par exemple) sont imposés dans la catégorie des bénéfices agricoles.
300
Par exemple : l'aviculteur-accouveur qui confie à des éleveurs à façon des poussins d'un
jour qu'il produit dans son établissement, à charge pour ces éleveurs, moyennant rémunération, de conduire ces poussins à l'état de volailles adultes mais qui conserve seul la propriété du cheptel, en
acquitte les frais de nourriture, de transport et de mise en place, en assure la surveillance vétérinaire et assume pour partie les risques de l'élevage, doit être regardé comme étant le producteur
des volailles qu'il vend et, par suite, comme exerçant une activité de nature agricole et non pas une activité industrielle ou commerciale
(CE, arrêt du 11 mai 1979, n° 12862).
310
En revanche, l'activité d'entrepreneur de parcs et jardins qui comporte, outre la vente
des végétaux, un ensemble de prestations de services pour lesquelles la fourniture de main-d’œuvre est un élément important présente un caractère industriel et commercial et ne peut être regardée
comme le simple prolongement d'une activité agricole, même lorsque les végétaux fournis aux clients sont issus, pour une large part, de pépinières appartenant au contribuable
(CE, arrêt du 4 octobre 1978, n° 07665).
320
De même, dans le cas d'un exploitant agricole propriétaire d'un étalon qu'il met, pendant
une période donnée, à la disposition d'éleveurs de chevaux moyennant une somme forfaitaire à charge pour ces derniers de gérer la carrière de l'animal qu'ils sont seuls chargés de maintenir en
condition, d'héberger, de soigner, de mettre en valeur commercialement, en faisant leur affaire des bénéfices comme des pertes de cette exploitation, le Conseil d'État a jugé, qu'en ces circonstances,
le propriétaire a procédé non à une vente de saillies qui lui aurait procuré des recettes se rattachant à son entreprise agricole mais à une location, assimilable à une location de biens meubles, dont
les produits sont imposables dans la catégorie des bénéfices industriels et commerciaux
(CE, arrêt du 26 mars 1980, n° 11223).
330
Par ailleurs, tous les profits procurés par l'exploitation de biens ruraux ou qui découlent
d'une telle exploitation ne sont pas nécessairement classés dans la catégorie des bénéfices agricoles.
340
Lorsqu'un contribuable exerce une activité purement agricole et une autre non agricole, il
convient de faire application des principes suivants.
A. L'activité agricole est accessoire à l'activité commerciale
350
Les produits d'activités purement agricoles peuvent être imposés au titre des bénéfices
industriels ou commerciaux. Il en est ainsi, en vertu de du 1 du I de l'article 155 du CGI, lorsque ces activités ne
constituent que l'accessoire d'une activité industrielle ou commerciale. En pareil cas, la totalité du bénéfice professionnel est imposée dans la catégorie des bénéfices industriels et commerciaux
(BOI-BIC-CHAMP-30).
B. L'activité commerciale est accessoire à l'activité agricole
360
L'article 75 du CGI
prévoit que les produits des activités accessoires relevant de la catégorie des bénéfices industriels et commerciaux (et de celle des bénéfices non commerciaux) réalisés par un exploitant agricole
soumis à un régime réel d'imposition peuvent être pris en compte pour la détermination du bénéfice agricole lorsque, au titre des trois années civiles précédant la date d'ouverture de l'exercice, la
moyenne annuelle des recettes accessoires commerciales et non commerciales de ces trois années n'excède ni 50 % de la moyenne annuelle des recettes tirées de l'activité agricole au titre desdites
années, ni 100 000 €. Ces montants s'apprécient remboursements de frais inclus et taxes comprises. L'application de cette disposition ne peut se cumuler, au titre d'un même exercice, avec le régime
des micro-entreprises (ou micro-BIC) prévu à l'article 50-0 du CGI (BOI-BIC-DECLA-10 et
BOI-BIC-DECLA-20).
C. L'activité agricole et l'activité commerciale sont exercées distinctement
370
Les agriculteurs peuvent se livrer concurremment à la mise en valeur de biens ruraux et à
des activités qui ne relèvent pas de l'agriculture. Dans cette hypothèse, les produits retirés de l'exploitation agricole demeurent taxés au titre des bénéfices agricoles mais les bénéfices procurés
par les activités extra-agricoles sont imposés dans la catégorie de revenu correspondant à la nature des opérations réalisées.
Il en est ainsi dans les hypothèses suivantes.
1. Vente de produits ne provenant pas de l'exploitation
380
Lorsque des agriculteurs vendent en même temps que les produits de leur propre exploitation
des produits achetés, les profits réalisés sur la vente de ces derniers entrent dans la catégorie des bénéfices industriels et commerciaux (sous réserve du bénéfice de la solution exposée au
IV-B § 360).
390
De même, les contribuables qui ne participent pas eux-mêmes à la culture des produits qu'ils
vendent réalisent sur ces produits des profits de nature commerciale.
2. Vente selon des méthodes commerciales des produits de l'exploitation
400
Lorsqu'ils se bornent à vendre des produits provenant de leur exploitation, les agriculteurs
peuvent, en principe, employer certains procédés du commerce sans que les profits ainsi réalisés deviennent pour autant passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels
et commerciaux.
C'est ainsi qu'ils peuvent :
- vendre ou faire vendre leurs produits sur les marchés ;
- faire vendre leurs produits par un commissionnaire ;
- faire usage de marques déposées.
410
Toutefois, les profits que les agriculteurs retirent de la vente des produits de leurs
récoltes doivent être assujettis à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux lorsque les ventes sont réalisées dans une installation commerciale permanente
agencée pour la vente au détail ou à l'aide d'un personnel spécialisé.
3. Transformation de produits agricoles
420
Les profits réalisés par les cultivateurs qui font subir des transformations aux produits
qu'ils récoltent eux-mêmes ne sont considérés comme des bénéfices industriels et commerciaux que lorsque :
- les ventes sont effectuées dans un magasin de vente au détail distinct de l'exploitation
agricole (cf. IV-C-2 § 400 à 410) ;
- les opérations de transformation portent sur des produits ou sous-produits autres que ceux
qui sont destinés à l'alimentation de l'homme et des animaux ou qui peuvent être utilisés à titre de matières premières dans l'agriculture ou l'industrie.
430
En revanche, lorsque des agriculteurs transforment des produits ne provenant pas tous de
leur exploitation, leur situation fiscale doit être réglée différemment suivant que les produits mis en œuvre proviennent principalement de leurs récoltes ou, au contraire d'achats.
Dans la première situation, seuls les profits tirés de la transformation des produits
achetés sont imposés au titre des bénéfices industriels et commerciaux. Dans la seconde situation, l'ensemble des profits de l'exploitation est rattaché à cette catégorie de revenus.
4. Opérations sans lien direct avec l'exploitation
440
Les agriculteurs se livrent parfois avec des tiers à des opérations (fournitures de denrées
ou de services) qui n'ont pas pour objet les produits de leur récolte, ni des produits similaires ou acquis par échange. Dans ce cas, pour décider si les intéressés doivent ou non être assujettis à
l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, on doit rechercher si les opérations dont il s'agit entrent ou non dans le cadre de l'exploitation agricole ou si
elles caractérisent l'exercice d'une profession distincte (pour les cas d'application de ces principes, il convient de se reporter au BOI-BA-CHAMP-10-10-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-50
|
https://bofip.impots.gouv.fr/bofip/4703-PGP.html/identifiant=BOI-BIC-CHAMP-50-20180704
|
2018-07-04 00:00:00
|
5fb0a5182fe9f85c6964cbdce2f35b611db44741f075ed55fd1d591c1fc068f0
|
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] |
1
Conformément aux dispositions du
1° bis du I de l'article 35 du code général des impôts (CGI), les profits réalisés à l'occasion de cessions habituelles d'immeubles
ou fractions d'immeubles construits en vue de la vente ou de droits s'y rapportant par des personnes physiques fiscalement domiciliées en France sont rangés dans la catégorie des bénéfices industriels
et commerciaux et soumis à l'impôt sur le revenu suivant les règles de droit commun applicables à cette catégorie de revenus.
Compte tenu des spécificités liées à ces profits, ce principe appelle certaines précisions qui
font l'objet des développements du présent chapitre.
10
Les profits de construction réalisés à titre habituel par les personnes physiques fiscalement
domiciliées hors de France sont, quant à eux, soumis au prélèvement dont le taux est prévu par l'article 244 bis du CGI dont
le dispositif est examiné au BOI-BIC-CHAMP-20-10-40-VI-A.
20
Enfin, les profits de construction réalisés à titre occasionnel par les particuliers sont
imposables dans les conditions définies aux articles 150
U et suivants du CGI. Ce régime est développé au BOI-RFPI-PVI.
30
Le présent chapitre a pour objet de préciser les particularités de ce régime d'imposition,
Ainsi, seront successivement examinés :
- les opérations imposables (Section 1, cf.
BOI-BIC-CHAMP-20-40-10) ;
- la nature des biens vendus (Section 2, cf.
BOI-BIC-CHAMP-20-40-20) ;
- les personnes imposables (Section 3, cf.
BOI-BIC-CHAMP-20-40-30) ;
- les modalités d'imposition (Section 4, cf.
BOI-BIC-CHAMP-20-40-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-20-40
|
https://bofip.impots.gouv.fr/bofip/4751-PGP.html/identifiant=BOI-BIC-CHAMP-20-40-20120912
|
2012-09-12 00:00:00
|
1c2375d2115bc13c08c8c6134d395ae3df3adf9eb4d79e0e6aa3ec3d99839ca3
|
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] |
I. Les dépens
A. Contenu des dépens
1
Si les règles relatives aux dépens dans le cadre de la procédure spéciale
(Livre des Procédures Fiscales (LPF), art. R* 207-1) sont applicables aux dépens de l'instance d'appel
(BOI-CTX-JUD-10-80-10), l'existence d'une représentation obligatoire devant la cour d'appel apporte un certain nombre de modifications à la mise en œuvre de ces règles.
10
Si, par principe, n'entrent ainsi dans les dépens des instances relevant de la procédure
spéciale que les frais d'enregistrement du mandat, les frais de signification et les frais d'expertise, il convient d'y rajouter, devant la cour d'appel, les débours tarifés
(C. proc. Civ., art. 695, 5°) effectués par l'avocat.
20
En revanche, ne figure pas dans les dépens la rémunération de l'avocat au titre de la
postulation dès lors qu'elle n'est pas réglementée, contrairement aux émoluments des anciens avoués.
25
Ne figure pas non plus dans les dépens le droit de plaidoirie, dès lors que ne peuvent être
formulées à l'audience que de simples explications orales n'ayant pas le caractère d'une plaidoirie.
30
En outre, ne peuvent entrer dans les dépens des frais, indemnités ou débours qui, même exposés
pour les besoins de l'instance, se rapporteraient à des modes de preuve prohibés dans les instances relevant de la procédure spéciale (ex. : indemnités des témoins).
B. Charge, liquidation et recouvrement des dépens
40
Si l'attribution de la charge des dépens reste réglée par les dispositions combinées de
l'article 696 du C. proc. Civ. et de l'article R*.
207-1 du LPF ( BOI-CTX-JUD-10-80-10), notamment en ce qui concerne les frais d'expertise (BOI-CTX-JUD-10-30-20), il convient de préciser que
la procédure de distraction des dépens au profit de l'avocat constitué fixée à l'article 699 du C. proc. Civ. est applicable
en cause d'appel, du fait de l'obligation d'être représenté devant cette juridiction.
Sa mise en œuvre doit être expressément demandée. Une fois accordée, l'avocat dispose à
l'égard de la partie condamnée d'une créance personnelle et peut recouvrer directement les dépens à son encontre.
Cette procédure ne concerne toutefois que les frais dont l'avocat a fait l'avance sans avoir
reçu provision et ne concerne pas, en revanche, sa rémunération qui ne constitue pas des dépens.
50
Pour la liquidation et la contestation des dépens, se reporter au
BOI-CTX-JUD-10-80-10.
II. Les frais irrépétibles
60
Se reporter au BOI-CTX-JUD-10-80-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-CTX-JUD-20-20-80
|
https://bofip.impots.gouv.fr/bofip/481-PGP.html/identifiant=BOI-CTX-JUD-20-20-80-20140626
|
2014-06-26 00:00:00
|
ff72a23f02969ba530e3ca84b49244b644a29607cf63629f2b253a77d2a1f0f6
|
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] |
1
L’application de la réduction d’impôt emporte des conséquences sur le calcul de l’amortissement
du logement ayant ouvert droit à l’avantage fiscal (I) ainsi que sur la détermination des plus-values réalisées lors de la cession de ce bien (II).
I. Amortissement des immeubles ayant ouvert droit à la réduction d’impôt
(1)
5
En application de
l'article 39 G du code général des impôts (CGI), les amortissements de l'immeuble ayant ouvert droit à la réduction d’impôt ne
sont admis en déduction du résultat imposable qu’à hauteur de ceux pratiqués sur la fraction du prix de revient des immeubles excédant le montant retenu pour le calcul de cette réduction d’impôt.
Ainsi, pour un logement dont le prix de revient est de 350 000 euros, seule la fraction de ce
prix qui excède 300 000 euros, soit 50 000 euros, pourra faire l’objet d’un amortissement déductible du résultat imposable dans les conditions prévues au 2° du 1 de
l’article 39 du CGI.
Pour plus de précisions sur l'amortissement des immeubles ayant ouvert droit à la réduction
d'impôt, il convient de se reporter au BOI-BIC-CHAMP-40.
II. Régime des plus-values
A. Régime des plus-values immobilières
10
Conformément aux dispositions du VII de
l’article 151 septies du CGI, les plus-values réalisées lors de la cession de locaux d’habitation meublés et faisant
l’objet d’une location directe ou indirecte lorsque cette activité n’est pas exercée à titre professionnel, suivent le régime d’imposition des plus-values immobilières des particuliers prévu aux
articles 150 U du CGI à 150 VH du CGI.
En conséquence, les plus-values retirées, le cas échéant, de la cession d’immeubles ayant ouvert
droit à la réduction d’impôt en faveur des investissements immobiliers réalisés dans le secteur de la location meublée non professionnelle, relèvent de ce régime d’imposition.
Pour plus de précisions sur le régime d'imposition des plus-values immobilières, il convient de
se reporter notamment au BOI-RFPI-PVI.
B. Régime des plus-values professionnelles
20
En revanche, les plus-values afférentes aux autres éléments de l’actif immobilisé sont
soumises aux règles prévues aux articles 39 duodecies et suivants du CGI. Par ailleurs, dès lors que l’activité de
location n’est pas exercée à titre professionnel, les plus-values ainsi déterminées ne peuvent ouvrir droit à l’exonération prévue au II de
l’article 151 septies du CGI.
C. Changement de qualité
30
Si au moment de la cession du logement ayant ouvert droit à la réduction d’impôt, le
contribuable est qualifié de loueur en meublé professionnel (sur ce point, BOI-IR-RICI-220-20 au III-B § 190), la plus-value afférente à la
cession du bien ayant ouvert droit à la réduction d’impôt est soumise au régime des plus-values professionnelles.
Dans l’hypothèse où le contribuable ne sait pas au moment de la cession s’il sera qualifié de
loueur en meublé professionnel, au titre de l’année de cession, il est admis qu’il soumette la plus-value aux règles qui découlent du statut qui était le sien l'année précédente et, si nécessaire,
régularise le montant dû lors de l'imposition des revenus de l'année de cession.
Enfin, si le bien a figuré successivement dans le patrimoine privé puis à l’actif dans le
patrimoine professionnel du contribuable ayant bénéficié de la réduction d’impôt, la plus-value est déterminée dans les conditions fixées à
l’article 151 sexies du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-RICI-220-40
|
https://bofip.impots.gouv.fr/bofip/4840-PGP.html/identifiant=BOI-IR-RICI-220-40-20130304
|
2013-03-04 00:00:00
|
085d22e6f5da5b13548201721ff8de4fd5acc8440bfc468cd2c5d1ba0c0b1317
|
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] |
1
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie, pendant
toute la période d’engagement de location (initiale ou prorogée), dans le secteur intermédiaire, c’est-à-dire à des conditions de loyers plus restrictives pour des locataires qui satisfont à certaines
conditions de ressources, le contribuable bénéficie d’avantages fiscaux supplémentaires.
10
Ces avantages prennent la forme :
- d’une déduction spécifique au titre des revenus fonciers de 30 %, lorsque le revenu net
foncier est déterminé selon les règles propres au régime réel d’imposition (cf. I-A § 20 à 40) ;
- et d’un complément de réduction d’impôt, lorsque la location reste consentie dans le secteur
intermédiaire après la période initiale de l’engagement de location (cf. I-B § 50 à 60).
Le bénéfice de ces dispositions est subordonné au respect de conditions de loyer et de
ressources des locataires détaillées aux II-A-1-a § 70 à III-C-4-c-2° § 490 et à la mise en location du
logement à une personne autre qu'un ascendant ou descendant du bailleur (cf. III-D § 500 à 510).
Lorsque le logement ouvrant droit au bénéfice de la réduction d’impôt est détenu par une SCPI et
que la location de ce bien est consentie dans le secteur intermédiaire, la SCPI peut pratiquer une déduction spécifique de 30 % au prorata des revenus bruts correspondant aux droits détenus par le
porteur qui bénéficie de la réduction d’impôt. Par ailleurs, le porteur de parts peut bénéficier d’un complément de réduction d’impôt lorsque la location reste consentie dans le secteur intermédiaire
après la période initiale de l’engagement de location (cf. IV § 520 à 535).
En toute hypothèse, la déduction spécifique au titre des revenus fonciers de 30 % ne peut être
cumulée, au titre d'un même logement, avec certains autres avantages fiscaux (cf. V § 540).
I. Les avantages complémentaires
A. Déduction spécifique de 30%
20
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie dans le
secteur intermédiaire pendant toute la période initiale ou prorogée d’engagement de location (cf. I-B § 50), le contribuable bénéficie, en plus de la réduction d’impôt et pendant
toute cette période, d’une déduction spécifique fixée à 30 % des revenus bruts tirés de la location de ce logement. Cette déduction n’est applicable que lorsque le revenu net foncier est déterminé
selon les règles propres au régime réel d’imposition (et non selon le régime du "micro-foncier").
30
Pour les immeubles ou parties d’immeubles donnés en location, le revenu brut est constitué par
le montant des recettes brutes perçues par le propriétaire, y compris éventuellement les recettes accessoires. Ces recettes sont augmentées, le cas échéant, du montant des dépenses incombant
normalement au bailleur et mises par convention à la charge des locataires. Les subventions et indemnités destinées à financer des charges déductibles sont comprises dans le revenu brut. Depuis
l’imposition des revenus de l’année 2004, il n’est pas tenu compte des sommes versées par les locataires au titre des charges leur incombant
(code général des impôts (CGI), art. 29).
40
Aucune correction n'est apportée au revenu brut. Lorsque le propriétaire-bailleur est
redevable de la taxe sur la valeur ajoutée (TVA), de plein droit ou sur option, le revenu brut doit être apprécié hors TVA
(CGI, art. 33 quater).
B. Complément de réduction d’impôt
50
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie dans le
secteur intermédiaire pendant toute la période d’engagement initiale de location et que ce bien reste loué dans le secteur intermédiaire après cette période, le contribuable bénéficie, par période de
trois ans et dans la limite de six ans, d’un complément de réduction d’impôt.
Le complément de réduction d'impôt est égal à :
- 6 % du prix de revient du logement par période triennale, s’agissant des investissements
réalisés en 2009 ou 2010 ;
- 5 % du prix de revient du logement par période triennale, s’agissant des investissements
réalisés en 2011 ;
- 4 % du prix de revient du logement par période triennale, s’agissant des investissements
réalisés en 2012.
Ce complément de réduction d’impôt est imputée à raison d'un tiers de son montant sur l'impôt
dû au titre de chacune des années comprises dans ladite période.
Par ailleurs, il est subordonné à la condition que le contribuable proroge son engagement initial de location d’une ou de deux périodes
triennales.
60
Les taux du complément de réduction d'impôt qui varient selon la date de réalisation de
l'investissement sont récapitulés dans les tableaux de synthèse figurant au BOI-IR-RICI-230-30-20.
II. Conditions relatives aux plafonds de loyers
A. Investissements réalisés en métropole
1. Dispositions communes
a. Plafonds de loyer applicables
70
Pendant toute la période couverte par l’engagement de location (initiale ou prorogée), le
loyer mensuel par mètre carré (m²) ne doit pas être supérieur à certains plafonds fixés par décret.
Lorsque la location est consentie à un organisme public ou privé qui le sous-loue, la
condition de loyer doit être satisfaite à la fois entre le propriétaire et l’organisme locataire et entre ce dernier et le sous-locataire
(BOI-IR-RICI-230-20-20 au IV-D-2-a § 430).
Pour les investissements dont la location est consentie dans le secteur intermédiaire, ces plafonds de loyer sont ceux fixés à
l’article 2 terdecies C de l’annexe III au CGI.
Ces plafonds sont fixés aux quatre cinquièmes (4/5), arrondis au centime d’euro le plus
proche, de ceux applicables pour le dispositif « Scellier classique » prévus à l'article 2 terdecies B de
l'annexe III au CGI.
Ils diffèrent selon la zone dans laquelle est situé le logement donné en location (sur la date
à laquelle la situation de l'immeuble doit être appréciée au regard du zonage, pour déterminer le plafonds de loyer à retenir pour l'application de la réduction d'impôt, se reporter au tableau
figurant au II § 50 du BOI-IR-RICI-230-10-30-20).
b. Révision des plafonds
80
Ces plafonds sont relevés au 1er janvier de chaque année dans des conditions
définies par décret.
Pour plus de précisions, il convient de se reporter au
IV-A-1-b § 240 du BOI-IR-RICI-230-20-20.
2. Investissements réalisés du 1er janvier 2009 au 31 décembre 2010
90
Pour les investissements réalisés en métropole du 1er janvier 2009 au 31 décembre
2010 (sur la date de réalisation de l'investissement, voir le tableau figurant au II § 50 du BOI-IR-RICI-230-10-30-20), les plafonds de
loyer par mètre carré applicables sont fixés par le
décret n° 2006-1005 du
10 août 2006. En pratique, il s'agit des plafonds identiques à ceux fixés dans le cadre du dispositif « Borloo neuf » prévu au l du 1° du I de
l’article 31 du CGI.
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-G-1 §
110.
3. Investissements réalisés à compter du 1er janvier 2011
100
Pour les investissements réalisés en métropole à compter du 1er janvier 2011 (sur
la date de réalisation de l'investissement, voir le tableau figurant au II § 50 du BOI-IR-RICI-230-10-30-20), les plafonds de loyer par
mètre carré applicables sont fixés par le
décret n° 2010-1601 du 20
décembre 2010.
Pour plus de précisions, il convient de se reporter au
IV-A-3 § 260 du BOI-IR-RICI-230-20-20.
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-G-2 §
120.
B. Investissements réalisés outre-mer
1. Investissements réalisés du 1er janvier au 26 mai 2009
a. Plafonds de loyer applicables
110
Les conditions sont les mêmes qu'aux deux premiers alinéas du
II-A-1-a § 70.
Pour les investissements réalisés dans les départements et les collectivités d'outre-mer du
1er janvier au 26 mai 2009, les plafonds de loyer sont identiques à ceux exigés, en zone B1 qui sont fixés par le
décret n° 2006-1005 du
10 août 2006. Les autres dispositions du II-A-2 § 90 sont applicables.
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-H-1 §
130.
b. Révision des plafonds
120
Pour plus de précisions, il convient de se reporter au II-A-1-b § 80.
2. Investissements réalisés du 27 mai au 30 décembre 2009
a. Plafonds de loyer applicables
130
Conformément aux dispositions de
l'article 39 de la loi n° 2009-594 du 27 mai 2009 pour le développement économique des
outre-mer, les plafonds de loyer sont adaptés par décret pour les investissements réalisés dans les départements et les collectivités d'outre-mer.
Ainsi, pour les investissements réalisés dans les départements et les collectivités
d'outre-mer à compter du 27 mai 2009, les plafonds qui doivent être respectés sont, en principe, ceux fixés par
le décret n° 2009-1672 du 28
décembre 2009.
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-H-2 § 140.
140
Par exception, les investissements réalisés dans les départements d'outre-mer de Guadeloupe,
Guyane, Martinique et réunion du 27 mai au 30 décembre 2009 pour lesquels les plafonds de loyers prévus par
le décret n° 2009-1672 du 28
décembre 2009 ne sont pas respectés peuvent toutefois ouvrir droit à la réduction d'impôt, sous réserve du respect des plafonds de la zone B1 prévus par le
décret n°2006-1005 du
10 août 2006 (BOI-IR-RICI-230-30-20 sur le taux de la réduction d'impôt applicable à ces investissements et
BOI-IR-RICI-230-20-20 au IV-C-2-a § 390 pour la surface à prendre en compte pour l'appréciation du plafond de loyer).
b. Révision des plafonds
150
Ces plafonds sont relevés au 1er janvier de chaque année dans des conditions
définies par décret.
Pour plus de précisions, il convient de se reporter au
IV-B-3-b § 300 du BOI-IR-RICI-230-20-20.
3. Investissements réalisés à compter du 31 décembre 2009
a. Plafonds de loyer applicables
160
Les investissements réalisés dans les départements et collectivités d'outre-mer à compter du
31 décembre 2009 doivent obligatoirement respecter les plafonds de loyer prévus par
le décret n° 2009-1672 du 28
décembre 2009 pour ouvrir droit au bénéfice de la réduction d'impôt. A défaut du respect de ces plafonds, l'avantage fiscal ne peut pas s'appliquer.
Pour connaître les plafonds de loyer mensuel, charges non comprises,
applicables au titre de l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au I-H-2 §
140.
b. Révision des plafonds
170
Pour plus de précisions, il convient de se reporter au II-B-2-b § 150.
C. Surface à prendre en compte
180
Pour l'appréciation des plafonds de loyer, la surface à prendre en compte est précisée au :
- IV-C-1-§ 320 à 380 du
BOI-IR-RICI-230-20-20 s'agissant des investissements réalisés en métropole ;
- IV-C-2 § 390 à 410 du
BOI-IR-RICI-230-20-20 s'agissant des investissements réalisés outre-mer.
D. Recette à prendre en compte
190
Sur ce point, il convient de se reporter au
IV-D § 420 à 450 du BOI-IR-RICI-230-20-20.
III. Conditions relatives aux plafonds de ressources des locataires
A. Investissements réalisés en métropole
1. Plafonds annuels de ressources du locataire
200
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie dans le
secteur intermédiaire, les ressources du locataire ne doivent pas excéder des plafonds fixés par décret. En pratique, il s’agit des plafonds de ressources fixés à
l’article 2 terdecies C de l’annexe III au CGI, identiques à ceux fixés pour le bénéfice du dispositif «
Borloo-neuf » prévu au l du 1° du I de l'article 31 du CGI.
Pour connaître les plafonds annuels de ressources applicables au titre de
l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au II-D § 240.
Ces plafonds sont également applicables aux sous-locataires de logements loués à des
organismes publics ou privés. Dans ce cas, la condition de ressources s’apprécie donc en tenant compte des ressources du sous-locataire.
2. Révision des plafonds
210
Les plafonds annuels de ressources sont révisés au 1er janvier de
chaque année selon les modalités prévues au troisième alinéa du b de l'article 2 duodecies de l'annexe III au
CGI.
Conformément aux dispositions du troisième alinéa du b de l'article 2
duodecies de l'annexe III au CGI, dans sa rédaction issue de
l'article 2 du décret n° 2014-1102 du 30
septembre 2014 (applicable aux actualisations réalisées depuis le 1erjanvier 2015), les plafonds de ressources sont révisés au 1er janvier de chaque année en fonction de
l'évolution annuelle de l'indice des prix à la consommation hors tabac et arrondis à l'euro le plus proche. Cette variation de l'indice des prix à la consommation hors tabac est appréciée entre le
1er octobre de l'avant dernière année et le 1er octobre de l'année précédente.
3. Obligations déclaratives
a. Cas général
220
Les contribuables doivent joindre à leur déclaration d'ensemble des revenus de l'année au
cours de laquelle a pris effet la location, une copie de l'avis d’impôt sur le revenu du sous-locataire établi au titre de l'avant-dernière année précédant celle de la signature du contrat de
sous-location.
b. Justification à produire en cas d'imposition hors de France au cours de l'année de référence
230
Lorsque tout ou partie des revenus perçus par le locataire au cours de l'année de référence
n'a pas été imposé en France mais dans un autre État (ou dans une collectivité d'outre-mer qui connait une législation fiscale propre), il conviendra de produire un avis d'impôt sur le revenu à
l'impôt ou aux impôts qui tiennent lieu d'impôt sur le revenu dans cet État (ou collectivité) ou un document en tenant lieu établi par l'administration fiscale de cet État (ou collectivité).
En cas d'impossibilité justifiée de se procurer un tel document, la présentation d'une
attestation d'une autre administration compétente ou, le cas échéant, du ou des employeurs, pourra être admise.
B. Investissements réalisés outre-mer
1. Dispositions communes
240
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie dans le
secteur intermédiaire, les ressources du locataire ne doivent pas excéder des plafonds fixés par décret. Il s’agit des plafonds de ressources fixés à
l’article 2 terdecies C de l’annexe III au CGI.
Ces plafonds sont également applicables aux sous-locataires de logements loués à des
organismes publics ou privés. Dans ce cas, la condition de ressources s’apprécie donc en tenant compte des ressources du sous-locataire.
Les obligations déclaratives sont identiques à celles mentionnées au III-A-3
§ 220 à 230.
2. Investissements réalisés du 1er janvier au 26 mai 2009
a. Plafonds annuels de ressources du locataire
250
Pour les investissements réalisés dans les départements d’outre-mer du 1er janvier
au 26 mai 2009 dans le secteur intermédiaire, il s’agit des plafonds fixés par le
décret n° 2006-1005 du
10 août 2006, identiques à ceux de la zone B1 exigés pour le bénéfice du dispositif « Borloo neuf » prévu au l du 1° du I de
l’article 31 du CGI.
Pour connaître les plafonds annuels de ressources applicables au titre de
l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au II-E-1 § 250.
b. Révision des plafonds
260
Ces plafonds sont révisés au 1er janvier de chaque année dans des conditions fixées par décret.
Pour plus de précisions, il convient de se reporter au
III-A-2 § 210.
3. Investissements réalisés du 27 mai au 30 décembre 2009
a. Plafonds annuels de ressources du locataire
270
Conformément aux dispositions de
l’article
39 de la loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer, les plafonds de ressources des locataires sont adaptés par décret pour les investissements réalisés
outre-mer dans le secteur intermédiaire.
Ainsi, pour les investissements réalisés dans les départements et les collectivités
d'outre-mer à compter du 27 mai 2009, les plafonds qui doivent être respectés sont, en principe, ceux fixés par le
décret n° 2009-1672 du
28 décembre 2009.
Pour connaître les plafonds annuels de ressources applicables au titre de
l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au II-E-2 § 260.
280
Par exception, les investissements réalisés dans les départements d’outre-mer du 27 mai au
30 décembre 2009 dans le secteur intermédiaire pour lesquels les plafonds de ressources prévus par le
décret n° 2009-1672 du
28 décembre 2009 ne sont pas respectés peuvent toutefois ouvrir droit au bénéfice de la réduction d’impôt sous réserve du respect des plafonds de la zone B1 prévus par le
décret n° 2006-1005 du
10 août 2006 (BOI-IR-RICI-230-30-20 sur le taux de la réduction d'impôt applicable à ces investissements).
b. Révision des plafonds
290
Ces plafonds sont révisés au 1er janvier de chaque année dans des conditions fixées
par décret.
Pour plus de précisions, il convient de se reporter au
IV-B-3-b § 300 du BOI-IR-RICI-230-20-20.
4. Investissements réalisés à compter du 31 décembre 2009
a. Plafonds annuels de ressources du locataire
300
Les investissements réalisés dans les départements et collectivités d’outre mer à compter du
31 décembre 2009 dans le secteur intermédiaire doivent obligatoirement respecter les plafonds de ressources du locataire prévus par le
décret n° 2009-1672 du
28 décembre 2009. A défaut du respect de ces plafonds, l’avantage fiscal ne peut pas s’appliquer.
Pour connaître les plafonds annuels de ressources applicables au titre de
l'année de conclusion ou de renouvellement du bail, il convient de se reporter au BOI-BAREME-000017 au II-E-2 § 260.
b. Révision des plafonds
310
Ces plafonds sont révisés au 1er janvier de chaque année dans des conditions fixées
par décret.
Pour plus de précisions, il convient de se reporter au
IV-B-3-b § 300 du BOI-IR-RICI-230-20-20.
C. Ressources à prendre en compte
1. Année de référence des ressources du locataire à prendre en compte
a. Principe
320
Les ressources sont appréciées au regard du revenu fiscal de référence (RFR) au sens du 1° du
IV de l'article 1417 du CGI du foyer fiscal du locataire, qui figure sur l'avis d'impôt sur le revenu établi au titre des
revenus de l'année de référence. L'année de référence s'entend, en principe, de l'avant-dernière année précédant celle de la signature du bail (année N-2).
Exemple : Pour les baux conclus au cours de l'année 2012, les conditions de
ressources sont appréciées, en principe, au regard du revenu fiscal de référence figurant sur l'avis d'impôt sur le revenu établi au titre des revenus de l'année 2010.
L'augmentation du niveau de ressources du locataire ne remet pas en cause l'avantage fiscal
obtenu par le bailleur lorsque la condition relative aux ressources du locataire, appréciée dans les conditions rappelées au III § 200 à 510, était
remplie à la date de signature du bail.
b. Exception
330
Par exception au principe énoncé au III-C-1-a § 320, si les ressources du
locataire de l'année précédant celle de la signature du contrat de location (année N-1) sont inférieures à celles de l'année de référence (année N-2) et que cette situation peut être justifiée, à la
date de signature du contrat de location, par la production par le locataire de l'avis d'imposition correspondant, il est admis de retenir les ressources du locataire au regard du RFR figurant sur
l'avis d'impôt sur le revenu établi au titre des revenus de l'année qui précède celle de la signature du bail (année N-1) pour l'appréciation de la condition requise pour l'application de l'avantage
fiscal concerné.
Exemple : Pour les baux conclus au cours de l'année 2011, le RFR à retenir, pour
l'appréciation des conditions de ressources est :
- en principe, celui figurant sur l'avis d'impôt sur le revenu établi au titre des revenus de
l'année 2009 ;
- par exception, celui figurant sur l'avis d'impôt sur le revenu établi au titre des revenus de
l'année 2010, s'il est inférieur au précédent et que ce document peut être produit à la date de signature du contrat de location.
c. Entrée en vigueur
340
Cette mesure de tempérament s'applique aux contrats de location conclus à compter du 4 février
2010 (date de publication de la doctrine administrative prévoyant cette mesure de tempérament) ainsi que, le cas échéant, pour le règlement des litiges en cours ou à naître.
2. Modalités de prise en compte de la composition du foyer du locataire
a. Dispositions générales
350
Le plafond de ressources à retenir dépend de la composition du foyer fiscal à la date de
signature du bail. A ce titre, il convient de tenir compte du nombre de personnes titulaires du bail et de la composition de leurs foyers fiscaux.
Exemple : Pour les baux conclus au cours de l'année 2011, le RFR du locataire de
l’année de référence (cf. III-C-1-a et b § 320 à 330) est à comparer au plafond applicable à la situation familiale du locataire en 2011, à la date de la signature du bail.
b. Foyers fiscaux distincts
360
Lorsque plusieurs personnes, constituant des foyers fiscaux distincts, sont titulaires du
bail, il importe en principe que chacune d’elles satisfasse, en fonction de sa propre situation, aux conditions de ressources mentionnées au III § 200 à
510.
Toutefois, les ressources des contribuables vivant en concubinage doivent être appréciées
globalement. Il convient donc, pour l’appréciation des ressources d’un couple vivant en concubinage, de faire masse de l’ensemble des foyers fiscaux et de comparer le montant obtenu au plafond de
ressources correspondant à la composition globale du groupe ainsi constitué.
c. Personnes à charges
370
Pour la détermination du plafond de ressources, les personnes à charge s'entendent des
personnes visées à l'article 196 du CGI, à l'article 196
A bis du CGI et à l'article 196 B du CGI, c'est-à-dire :
- les enfants âgés de moins de 18 ans ou infirmes, y compris les enfants recueillis ;
- les personnes invalides recueillies sous le toit du contribuable ;
- les enfants majeurs rattachés au foyer fiscal de leurs parents ainsi que, le cas échéant,
les enfants de ces derniers.
3. Situation des locataires fiscalement à la charge de leurs parents ou rattachés à leur foyer fiscal
380
Le conseil d'État a jugé dans le cadre de l'application de la réduction d'impôt au titre
de l'investissement locatif codifiée sous l'article 199 decies B du CGI que lorsque le locataire est un enfant rattaché fiscalement au foyer fiscal de ses parents, les revenus à prendre en compte
s'entendent des seuls revenus de ce locataire sans tenir compte de ceux des parents ou des autres membres du foyer fiscal
(CE, arrêt du 21 novembre 2007,
n°295949).
390
Afin de tenir compte de cette décision, et cela pour l'ensemble des dispositifs concernés se
référant à une condition de ressources du locataire, les conditions de ressources doivent désormais être appréciées au regard des seules ressources du locataire, lorsque celui-ci est fiscalement à la
charge de ses parents ou rattaché à leur foyer fiscal au sens de l'article 196 du CGI, de
l'article 196 A bis du CGI et de l'article 196 B du
CGI au titre de l'année de référence (cf. III-C-1-a et b § 320 et 330).
Pour l'application de ces dispositions, il convient donc de déterminer le RFR qui serait
applicable au locataire au titre de ses ressources propres qui figurent sur l'avis d'imposition du foyer fiscal de ses parents au titre de l'année de référence.
De même, en cas de location par un couple, il convient de retenir les ressources propres de
chacun des membres du couple locataire, lorsque ceux-ci étaient auparavant fiscalement à la charge de leurs parents ou rattachés à leur foyer fiscal, de déterminer le revenu fiscal de référence qui
leur serait respectivement applicable et d'en faire masse.
400
Le montant des ressources propres du ou des locataires fait l'objet de la part de celui-ci
ou de ceux-ci d'une déclaration sur l'honneur remise au propriétaire lors de la signature du bail. Elle est accompagnée d'une copie de l'avis d'imposition du foyer fiscal des parents.
410
Cette nouvelle modalité d'appréciation des conditions de ressources s'applique aux contrats
de location conclus à compter du 4 février 2010, ainsi que, le cas échéant, pour le règlement des litiges en cours ou à naître.
4. Changements de situation fiscale entre l’année de référence et la mise en location
a. Mariage ou conclusion d'un PACS au cours de l'année de référence
1° Règles applicables au titre des années d'imposition des revenus antérieures à 2011
420
Pour les années d'imposition antérieures à 2011, trois avis d'imposition sont édités l'année
du mariage ou de conclusion d'un PACS : un au nom de chacun des ex-célibataires pour la période courant du 1er janvier à la date de cet événement et un au nom du couple pour la période
courant de la date de cet événement au 31 décembre. Dans ce cas, il convient de totaliser les RFR qui figurent sur ces trois avis. La somme obtenue doit être comparée avec le plafond correspondant à
la situation des couples, éventuellement majoré pour personnes à charge.
2° Règles applicables à compter de l’imposition des revenus de l’année 2011
430
L’article
95 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 simplifie les modalités d’imposition des couples qui se constituent au cours de l’année d’imposition en substituant aux
impositions multiples une imposition unique des intéressés pour l’ensemble de leurs revenus de l’année.
Ainsi, à compter de l'imposition des revenus de l'année 2011, en principe, un seul avis
d'imposition est édité l'année du mariage ou de conclusion d'un PACS pour l'ensemble du foyer fiscal. Dans ce cas, il convient de comparer le RFR du foyer fiscal composé des époux ou des partenaires
liés par un PACS figurant sur l'avis d'imposition commun avec le plafond correspondant à la situation des couples, éventuellement majoré pour personnes à charge.
Par exception, si au titre de l'année du mariage ou de la conclusion du PACS, les
contribuables optent pour une imposition distincte de leurs revenus, un avis d'imposition est édité au nom de chacun des ex-célibataires (soit au total deux avis d'imposition). Dans ce cas, il
convient de totaliser les RFR qui figurent sur ces deux avis. La somme obtenue doit être comparée avec le plafond correspondant à la situation des couples, éventuellement majoré pour personnes à
charge.
b. Mariage ou conclusion d'un PACS entre la fin de l'année de référence et la mise en location
440
Dans ce cas, il convient d'additionner les RFR figurant sur les avis d'impôt sur le revenu
établis au nom des ex-célibataires au titre de l'année de référence (cf. III-C-1-a et b § 320 et 330). La somme obtenue doit être comparée avec le plafond applicable aux
couples, éventuellement majoré pour personnes à charge.
c. Locataire devenu veuf, ayant divorcé ou rompu un PACS
1° Règles applicables au titre des années d'imposition des revenus antérieures à 2011
a° Revenus à prendre en compte
450
En cas de décès, de divorce ou de rupture d'un PACS intervenant au titre des années
d'imposition antérieures à 2011, les revenus du locataire à prendre en compte dépendent de la date de cet événement, ainsi que de la présence ou non de revenus propres et de revenus communs avec
l'ex-conjoint.
460
Pour l'application de ces dispositions, les revenus propres s'entendent des revenus retirés
par chacun des conjoints d'une activité professionnelle, salariée ou non, ainsi que des pensions, retraites et rentes viagères.
470
Les revenus autres que ceux définis au III-C-4-c-1-a° § 460 (et notamment
les revenus fonciers et les revenus de capitaux mobiliers) sont considérés comme des revenus communs. Les charges déductibles du revenu global doivent, par ailleurs, être considérées comme communes et
donc être retenues pour la moitié de leur montant (sauf dans le cas où seul le RFR du couple peut être retenu).
b° Modalités de prise en compte des ressources
480
Les modalités de prise en compte des ressources en cas de décès, divorce ou rupture d'un
PACS sont récapitulées dans le tableau ci-dessous.
Date du décès du conjoint, du divorce ou de la rupture d'un PACS
Revenus du locataire à prendre en compte (1) en l'absence de revenus communs sur
l'avis d'IR établi au nom du couple
Revenus du locataire à prendre en compte(1) en présence de revenus communs sur l'avis d'IR
établi au nom du couple
Au cours de l'année de référence
RFR(2) qui serait applicable au locataire au titre de ses ressources propres qui figurent
sur l’avis d'impôt sur le revenu établi au nom du couple au titre de la période courant du 1er janvier à la date de l’événement
+
RFR qui figure sur l'avis d'impôt sur le revenu établi au nom du locataire au titre de la période
courant de l’événement au 31 décembre
RFR(2) qui serait applicable au locataire au titre de ses ressources propres qui figurent
sur l’avis d'impôt sur le revenu établi au nom du couple au titre de la période courant du 1er janvier à la date de l’événement
+
RFR qui figure sur l'avis d'impôt sur le revenu établi au nom du locataire au titre de la période
courant de l’événement au 31 décembre
+
la moitié du RFR correspondant aux ressources communes qui figurent sur l'avis d'impôt sur le revenu
établi au nom du couple au titre de la période courant du 1er janvier à la date de l’événement.
Remarque : à titre de mesure de simplification, le bailleur
est autorisé à retenir le seul RFR qui figure sur l'avis d'impôt sur le revenu établi au nom du locataire au titre de la période courant de la date de l’événement au 31 décembre. Ce RFR est ramené, au
prorata du temps, sur l'année pleine.
Entre la fin de l'année de référence et la mise en location
RFR(2) qui serait applicable au locataire au titre de ses ressources propres qui figurent
sur l’avis d'impôt sur le revenu établi au nom du couple au titre des revenus de l’année de référence
RFR(2) qui serait applicable au locataire au titre de ses ressources propres qui figurent
sur l’avis d'impôt sur le revenu établi au nom du couple au titre des revenus de l’année de référence
+
la moitié du RFR correspondant aux ressources communes figurant sur l'avis d'impôt sur le revenu établi
au nom du couple au titre des revenus de l'année de référence ou, si plus favorable, RFR du couple (à comparer au plafond applicable aux couples, éventuellement majoré pour personnes à charge).
(1) Les revenus pris en compte sont à comparer au plafond de
ressources personnes seules éventuellement majoré pour personnes à charge.
(2) Le RFR peut être calculé à partir du simulateur de calcul
disponible sur le site www.impots.gouv.fr dans la rubrique "Particuliers".
2° Règles applicables à compter de l’imposition des revenus de l’année 2011
490
Lorsque le décès intervient à compter de l'imposition des revenus de l'année 2011, les
modalités d'appréciation des conditions de ressources des locataires sont identiques à celles précisées au III-C-4-c-1° § 450 à 480. En effet, les règles d'imposition en cas de décès
en cours d’année de l’un des époux ou partenaires d’un pacte civil de solidarité restent inchangées.
Toutefois, il est rappelé qu'à compter de l’imposition des revenus de l'année 2011, les
ex-époux ou ex-partenaires liés par un PACS sont chacun soumis à une imposition distincte, pour l’ensemble de l’année au cours de laquelle ils divorcent ou procèdent à la dissolution de leur PACS, du
fait des aménagements opérés par
l’article
95 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011.
En conséquence :
- lorsque le divorce ou la rupture de PACS intervient au cours de l'année de référence, il
convient de comparer le RFR figurant sur l'avis d'imposition établi au nom de l'ex-époux ou l'ex-partenaire concerné avec le plafond correspondant à la situation des personnes seules, éventuellement
majoré pour personnes à charge ;
- lorsque le divorce ou la rupture de PACS intervient entre la fin de l'année de référence
et la mise en location, il convient de faire application des dispositions mentionnées au III-C-4-c-1°-b° § 480 étant donné que dans cette situation, les ex-époux ou ex-partenaires
liés par un PACS restent soumis à une imposition commune au cours de l'année de référence.
D. Qualité du locataire
1. Principes
500
L’engagement de location doit prévoir que le locataire est une personne autre que le
propriétaire lui-même ou un membre de son foyer fiscal. Sous cette réserve, il peut s'agir d'un ascendant ou descendant du propriétaire, sauf si le contribuable souhaite bénéficier des avantages
supplémentaires de la location dans le secteur dit intermédiaire.
Lorsque l’immeuble est la propriété d’une société non soumise à l’impôt sur les sociétés, le
locataire non seulement ne peut être ni un associé ni un membre du foyer fiscal des associés, mais il ne doit pas non plus être un ascendant ou un descendant de l’un des associés.
2. Mise à disposition du logement à un ascendant ou descendant
510
Il est admis que le bailleur puisse suspendre son engagement de location à l’issue d’une
période de location d’au moins trois ans, pour mettre le logement à la disposition à titre onéreux ou gratuit d’un ascendant ou descendant.
Cette faculté est ouverte aux contribuables qui ont loué le logement dans le secteur
intermédiaire pendant une période d’au moins trois ans. Durant la période de mise à disposition du logement, qui ne peut excéder neuf ans, l’avantage fiscal n’est pas appliqué. Le contribuable ne
bénéficiera donc pas de l’imputation de la réduction d’impôt sur l’impôt dû au titre de cette période de mise à disposition, ni de la déduction spécifique de 30 % sur le montant des loyers perçus, le
cas échéant. En outre, cette période de mise à disposition du logement ne sera pas prise en compte pour la durée de location minimale de neuf ans.
Au terme de la période de mise à disposition, le contribuable doit remettre son bien en
location dans les conditions prévues pour bénéficier de l’avantage fiscal, conformément à l’engagement qu’il a souscrit. A défaut de remise en location, les avantages fiscaux initialement accordés
sont remis en cause.
Il est rappelé que :
- la mise à disposition doit intervenir au cours de la période initiale d’engagement de
location de neuf ans (et non lors des périodes de prorogation éventuelles de cet engagement) ;
- les logements doivent avoir été donnés en location pendant au moins trois ans dans les
conditions normales d’application de la réduction d’impôt et de la déduction spécifique de 30 % ;
- la suspension de la location d’un logement doit être effectuée exclusivement au profit
d’un ascendant ou d’un descendant du contribuable. La mise à disposition peut s’effectuer à titre onéreux ou à titre gratuit ;
- la période de mise à disposition du logement à un ascendant ou un descendant du
contribuable ne peut excéder neuf ans ;
- la possibilité de mettre le logement à la disposition d’un ascendant ou descendant d’un
contribuable associé de la société non soumise à l’impôt sur les sociétés propriétaire du logement donné en location est ouverte lorsque sont réunies les conditions d’engagement de location et de
conservation des parts nécessaires pour l’application de la réduction d’impôt et du bénéfice de la déduction spécifique de 30 %. L’application de cette mesure de suspension a pour effet de prolonger
la durée de conservation des parts détenues par les associés ; ces derniers doivent en effet conserver les parts jusqu’à l’expiration de la période couverte par l’engagement de location pris par la
société.
Il est souligné que, dans une telle situation, le contribuable ne peut procéder à aucune
imputation de la réduction d’impôt au titre des années pendant lesquelles cette mise à disposition intervient.
IV. Dispositif en faveur des SCPI
A. Déduction spécifique de 30 %
520
Le l du 1° du I de
l’article 31 du CGI prévoit que la déduction spécifique de 30 % est applicable aux SCPI au prorata des revenus bruts
correspondant aux droits des associés qui bénéficient de la réduction d’impôt.
En pratique, pour que l’associé dispose des éléments nécessaires à la déclaration de ses
revenus fonciers sur l’imprimé n° 2044-SPE (CERFA n° 10335), accessible en ligne sur le site
www.impots.gouv.fr à la rubrique de "Recherche de
formulaires", la SCPI doit lui faire connaître la quote-part correspondant à ses droits du revenu brut, des intérêts d’emprunt et des autres charges foncières parmi lesquelles la déduction
spécifique de 30 % mentionnée au premier alinéa.
B. Complément de réduction d’impôt
530
Lorsque la location du logement ouvrant droit à la réduction d’impôt est consentie dans le
secteur intermédiaire pendant toute la période initiale d’engagement de location de neuf ans et que ce bien reste loué dans le secteur intermédiaire après cette période, le porteur de parts de la SCPI
bénéficie, par période de trois ans et dans la limite de six ans, d’un complément de réduction d’impôt égale à :
- 6 % de 100 % du montant de la souscription par période triennale, s’agissant des
souscriptions réalisés en 2009 ou 2010 ;
- 5 % de 100 % du montant de la souscription par période triennale, s’agissant des
souscriptions réalisés en 2011 ;
- 4 % de 100 % du montant de la souscription par période triennale, s’agissant des
souscriptions réalisés en 2012.
535
Ce complément d’avantage est subordonné à la condition que la SCPI proroge son engagement
initial de location pendant l’une ou les deux périodes triennales et que le porteur de part s’engage à conserver ses titres pendant la même période.
V. Non-cumul
540
Outre les dispositions de non-cumul de la réduction d’impôt avec d’autres avantages fiscaux
énoncées dans le BOI-IR-RICI-230-30-40 au II § 50 à 70, la déduction spécifique de 30 % des revenus fonciers est exclusive, pour un même logement,
de l’application de la déduction spécifique de 26 % prévue pour les personnes qui bénéficient de la réduction d’impôt et dont les logements ouvrant droit au bénéfice de cet avantage sont situés dans
une zone de revitalisation rurale (BOI-IR-RICI-230-40-20), ainsi que des déductions spécifiques prévues au m du 1° du I de
l’article 31 du CGI (dispositif « conventionnement Anah » ou « Borloo-ancien »).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-RICI-230-40-10
|
https://bofip.impots.gouv.fr/bofip/4913-PGP.html/identifiant=BOI-IR-RICI-230-40-10-20150521
|
2015-05-21 00:00:00
|
1d235af3a7f1a0db83fda8048a7b6c69ef1867c97e2eae376ceb51a4e7edef55
|
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] |
I. Règles générales et modalités d’option pour l’impôt sur les sociétés
1
La sous-section précise, au I § 1 à 60, certaines règles générales concernant
les sociétés civiles professionnelles (SCP) n’ayant pas opté pour leur assujettissement à l’impôt sur les sociétés et, au II § 70 à 260, les conditions
d’exercice de l’option pour l’IS.
10
Aux termes de l'article 8
ter du code général des impôts (CGI), les associés des sociétés civiles professionnelles, constituées pour l'exercice en commun de la profession de leurs membres et fonctionnant conformément aux
dispositions de la loi n°
66-879 du 29 novembre 1966 relative aux sociétés civiles professionnelles, sont personnellement soumis à l'impôt sur le revenu pour la part des bénéfices sociaux qui leur est attribuée.
20
Pratiquement, le régime des sociétés civiles professionnelles s'analyse en termes identiques à
celui appliqué (en vertu de l'article 8 du CGI) aux sociétés de personnes, dotées de la personnalité morale, sous réserve des
particularités suivantes.
A. Sociétés civiles professionnelles constituées sous la forme de sociétés coopératives
30
En raison de leur forme, ces sociétés devraient être, de droit, passibles de l'impôt sur les
sociétés (CGI, art. 206, 1).
Toutefois, par disposition expresse de la loi
(CGI, art. 8 ter), elles relèvent du régime des sociétés de personnes.
B. Impossibilité pour les sociétés civiles professionnelles d'opter pour leur assujettissement à l'impôt sur les sociétés
40
Les sociétés civiles professionnelles étaient, jusqu’aux exercices ouverts avant le
1er janvier 1996, exclues du champ d'application de l'impôt sur les sociétés sans possibilité d’option.
C. Sociétés civiles professionnelles réalisant des opérations commerciales
50
En l’absence d’option, les SCP échappent à l'impôt sur les sociétés pour leurs opérations de nature
commerciale, dès lors que leur activité libérale reste prépondérante et qu'elles respectent les conditions légales et réglementaires relatives à l'exercice de la profession pour laquelle elles ont été
constituées. Il en est ainsi, notamment, pour les sociétés civiles professionnelles de notaires qui perçoivent des honoraires de négociation immobilière. En effet, dès lors que les opérations sont
effectuées dans le cadre des attributions légales des notaires, elles peuvent être regardées comme directement liées à l'exercice de l'activité libérale
(RM Le Douarec n° 29714, JO AN du 8 décembre 1980, p. 5110).
60
En revanche, lorsque les opérations de nature commerciale ne sont pas directement liées à
l'activité libérale et ne constituent pas le strict prolongement de cette dernière, les SCP doivent être soumises obligatoirement à l'impôt sur les sociétés. Ainsi, s'agissant des huissiers de
justice, l'autorisation d'exercer des activités commerciales accessoires n'ayant pas été accordée par la Chancellerie aux sociétés civiles professionnelles d'huissiers mais seulement à titre
individuel, aux associés ou à certains d'entre eux, les sociétés d'huissiers qui exerceraient de telles activités ne pourraient qu'être soumises obligatoirement à l'impôt sur les sociétés.
Toutefois, en l’absence d’option, les sociétés civiles professionnelles ne sont pas soumises à l'impôt
sur les sociétés tant que le montant hors taxes de leurs recettes de nature commerciale n'excède pas 10 % du montant de leurs recettes totales hors taxes. D'autre part, et pour limiter les
conséquences d'un franchissement occasionnel de ce seuil de 10 %, il est admis que la société ne soit pas effectivement soumise à l'impôt sur les sociétés au titre de l'année de dépassement, si la
moyenne des recettes, hors taxes, de nature commerciale réalisées au cours de l'année en cause et des trois années antérieures n'excède pas 10 % du montant moyen des recettes totales hors taxes
réalisées au cours de la même période. Bien entendu, s'agissant des sociétés créées depuis moins de quatre ans, cette moyenne sera appréciée sur la période courue depuis la date de leur création
(RM Berger n° 33593, JO AN du 11 mai 1981, p. 2009).
II. Conditions d’exercice de l’option pour l’assujettissement à l’impôt sur les sociétés
70
En complétant la liste des sociétés énumérées au 3 de l'article
206 du CGI,
l'article
3 de la loi n° 96-314 du 12 avril 1996 autorise les SCP, pour l'imposition des exercices ouverts à compter du 1er janvier 1996, à opter pour leur assujettissement à l'impôt sur les
sociétés.
A. Conditions générales d’exercice de l’option
80
Le 3 de l'article 206 du
CGI autorise les sociétés civiles professionnelles à opter pour leur assujettissement à l’impôt sur les sociétés pour l’imposition des résultats des exercices ouverts à compter du 1er
janvier 1996.
Cette option doit être exercée dans les conditions de droit commun prévues à
l’article 239 du CGI, c’est-à-dire avant la fin du troisième mois de l’exercice au titre duquel la société souhaite être
soumise pour la première fois à l’impôt sur les sociétés.
Toutefois, le 1 de l'article 239 du CGI prévoyait que le point de départ de ce premier
exercice était, pour les SCP, obligatoirement fixé au 1er janvier de l’année considérée. En pratique, l’option devait donc être exercée avant le 1er avril de cette année.
90
Le 6° du I de
l’article
19 de la loi n° 99-1173 du 30 décembre 1999 de finances rectificative pour 1999, en modifiant l’article 239 du CGI, assouplit les conditions d’exercice de l’option des SCP pour leur
assujettissement à l’impôt sur les sociétés.
Pour l’imposition des résultats des exercices ouverts à compter du 1er janvier
2000, les SCP peuvent librement choisir le point de départ du premier exercice soumis à l’impôt sur les sociétés. L’option doit dorénavant être exercée, comme pour la généralité des sociétés, avant la
fin du troisième mois de l’exercice au titre duquel la SCP souhaite être assujettie pour la première fois à l’impôt sur les sociétés. L’option peut être exercée avant le début de l’exercice à partir
duquel elle procurera ses effets.
Cette notification doit comporter la désignation de la société et l'adresse du siège social,
les nom, prénoms et adresse de chacun des associés, la répartition du capital ou des droits entre les intéressés.
Elle doit être signée dans les conditions prévues par les statuts ou, à défaut, par tous les
associés.
Conformément aux dispositions de l'article 239 du CGI, l'option exercée est révocable jusqu'au
cinquième exercice suivant celui au titre duquel l'option a été exercée (pour plus de précisions sur les conditions et modalités de la renonciation à l'option pour l'assujettissement à l'impôt sur les
sociétés, il convient de se reporter au BOI-IS-CHAMP-20-20-30).
Le droit de renonciation à l'option pour l'impôt sur les sociétés s'applique aux
exercices clos à partir du 31 décembre 2018 (article 239 du CGI, modifié par
l'article
50 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019).
100
Il est rappelé que l’option des SCP pour leur assujettissement à l’impôt sur les sociétés est
considérée comme une cessation d’activité donnant lieu à l’imposition immédiate des bénéfices non encore imposés. Conformément aux dispositions de
l’article 202 du CGI, la société doit produire auprès du service des impôts des entreprises, dans un délai de 60 jours à
compter de la date à laquelle l’option a été exercée, une déclaration de son résultat déterminé selon les règles définies au I-C-1-a § 120 et
suivants du BOI-BNC-CESS-10-20, pour la période allant du 1er janvier au jour qui précède le premier jour du premier exercice soumis à l’impôt sur les sociétés. Pour l’établissement de
l’imposition immédiate, chacun des associés doit déclarer à l’impôt sur le revenu dans le même délai, la quote-part de ce résultat correspondant à ses droits
(BOI-BNC-CESS-10-20 au I-C-2 § 260 à 280).
B. Modalités d'imposition
1. SCP n’ayant pas opté pour l’impôt sur les sociétés
a. Principe
110
Sous réserve des précisions apportées ci-après, le bénéfice net réalisé par les sociétés
civiles professionnelles est déterminé et imposé selon les mêmes règles et dans les mêmes conditions que celles appliquées à toutes les sociétés de personnes dont la quote-part de résultat doit être
déterminée selon les règles applicables aux bénéfices non commerciaux (BOI-BNC-SECT-80).
120
Il est seulement fait observer que les sociétés civiles professionnelles sont réputées
exercer, en leur nom propre, la profession de leurs membres et sont obligatoirement soumises au régime de la déclaration contrôlée
(BOI-BNC-DECLA-10-10 au I-C-1 § 90).
b. Précisions
1° Répartition des bénéfices entre les associés
130
Sans déroger au principe de l'imposition personnelle des associés,
l'article 8 ter du CGI prévoit que cette imposition est fonction de la part des bénéfices attribuée à chaque associé.
Il est précisé, à cet égard, que la répartition entre les associés des bénéfices réalisés par
la société est, en principe, fixée par les statuts et n'est pas nécessairement effectuée en proportion des droits des intéressés dans le capital social. À défaut de clauses statutaires spéciales, les
bénéfices sont répartis par parts égales entre les associés.
2° Déduction des frais d'acquisition des parts sociales et des intérêts des emprunts contractés pour les acquérir
140
Les frais d'acte et d'enregistrement payés par un associé à l'occasion de l'acquisition de
parts d'une société civile professionnelle sont déductibles pour l'assiette de l'impôt sur le revenu, de la part qui lui revient dans le bénéfice social.
Il en est de même des intérêts des emprunts contractés soit pour acquérir directement les
parts sociales, soit pour acquérir les biens qu'il a ensuite apportés à la société en contrepartie de l'attribution des parts sociales
(BOI-BNC-BASE-40-60-70 au III-A § 80).
3° Déduction des frais professionnels supportés par l'associé
150
Les frais professionnels dont l'associé a supporté la charge sont déductibles de la quote-part
du bénéfice social lui revenant à la triple condition :
- qu'ils lui incombent personnellement ;
- qu'ils aient le caractère de dépenses déductibles dans le cadre d'une entreprise
individuelle ;
- qu'ils n'aient pas déjà été pris en compte lors de la détermination du bénéfice social.
Parmi ces frais, peuvent ainsi figurer les cotisations sociales, la cotisation économique
territoriale, les frais de transport exposés par l'associé pour se rendre de son domicile au lieu de travail (RM Crépeau n°
18610, JO AN du 12 mai 1980, p. 1912).
160
Ces dépenses, engagées par l’associé, ou établies en son nom personnel, peuvent être acquittées de
différentes manières. Lorsqu’elles sont payées par les intéressés eux-mêmes, directement ou par l’intermédiaire de leur compte courant dans la société, le bénéfice social n’est pas affecté par le
paiement de ces charges qui sont alors directement déductibles de la part du bénéfice qui est attribuée à l’associé concerné. Lorsqu’elles sont prises en charge par la société pour le compte de
l’associé, cette prise en charge constitue un complément de rémunération, auquel cas ces dépenses doivent être ajoutées à la quote-part du bénéfice comptable correspondant aux droits de
l’associé ; dans ce cas, les dépenses concernées sont déductibles de la quote-part imposable des bénéfices de l’associé (RM
Delnatte, n° 37677, JO AN du 11 novembre 1996, p. 5902).
Les mêmes solutions sont applicables aux associés des sociétés de personnes, autres que les
SCP, qui exercent dans le cadre de ces sociétés une activité professionnelle non commerciale (BOI-BNC-SECT-80 au V § 500).
170
En revanche, les dispositions du I de
l'article 151 nonies du CGI n'ont pas modifié les règles posées par
l'article 8 du CGI et l'article 60 du CGI qui impliquent
que les résultats de l'activité sociale soient déterminés au niveau de la société. Par suite, les frais directement liés à l'exercice de l'activité sociale et incombant normalement à la société, tels
les frais de visite de la clientèle, les frais d'amortissement et d'assurances des véhicules sociaux, doivent être pris en compte pour la détermination du résultat social
(RM Pringalle n° 36089, JO AN du 30 mars 1981, p. 1357).
Corrélativement, les remboursements, par la société, de frais engagés pour son compte par ses
membres n'ont pas à être ajoutés à la quote-part du bénéfice social revenant à chaque associé.
4° Rémunération du conjoint de l'associé d'une société civile professionnelle
180
Les dispositions de
l'article 154 du CGI relatives aux conditions de déduction du salaire du conjoint de l'exploitant individuel ont été étendues
aux salaires des conjoints des associés des sociétés civiles professionnelles visées à l'article 8 ter du CGI
(BOI-BNC-BASE-40-60-10 au II-B § 110 à 130 et BOI-BNC-DECLA-10-40 au I § 10). Il
est fait application des règles relatives à la rémunération du conjoint de l'associé d'une société de personnes exposées au III § 190 à 310 du
BOI-BIC-CHG-40-50-10 .
5° Conséquences de l'adhésion d'une société civile professionnelle à une association agréée de membres de professions
libérales
190
Sur ce point, il convient de se reporter au BOI-BNC-DECLA-10-40.
2. SCP ayant opté pour l’assujettissement à l’impôt sur les sociétés
a. Conséquences de l’option sur l’imposition des bénéfices de la SCP
200
L'option entraîne, pour la société, l'application des dispositions auxquelles sont assujetties
les personnes morales soumises de plein droit à l'impôt sur les sociétés.
Les sociétés en cause doivent déterminer leur résultat selon les règles de la comptabilité
commerciale et supportent les mêmes charges fiscales que les sociétés de capitaux. Il s'ensuit qu'elles sont soumises à l'impôt sur les sociétés sur l'ensemble de leurs bénéfices de quelque nature
qu'ils soient.
En outre, les rémunérations allouées aux associés, qui correspondent à un travail effectif et
ne sont pas excessives eu égard à l'importance du service rendu, sont déductibles des bénéfices sociaux (CGI, art. 211).
b. Conséquences de l’option sur l’imposition des associés de la SCP
1° Rémunérations allouées aux associés de la SCP
210
Les rémunérations allouées aux associés des sociétés de personnes ayant opté pour l'impôt sur
les sociétés, qui sont déductibles des bénéfices sociaux en application des dispositions de l'article 211 du CGI, sont passibles
de l'impôt sur le revenu dans la catégorie des rémunérations mentionnées à l'article 62 du CGI.
2° Bénéfices distribués
220
Les associés supportent l'impôt sur le revenu au titre des revenus de capitaux mobiliers sur
les produits de leurs parts, au moment de la distribution de ces revenus.
L'option pour l'assujettissement à l'impôt sur les sociétés permet aux associés de n'avoir à
acquitter l'impôt sur les bénéfices sociaux mis en réserve qu'au moment de leur distribution et non pas lors de leur réalisation
(CGI, art. 162).
3° Incidence sur les plus-values constatées sur les parts lors de l'option
230
Le changement de régime fiscal résultant de l'option de la SCP pour l'impôt sur les sociétés a
pour effet de transférer les parts du patrimoine professionnel dans le patrimoine privé de l'associé. La plus-value réalisée à cette occasion est imposable selon le régime des plus-values de cession
d'éléments de l'actif immobilisé. Cette imposition peut toutefois, en application du III de l'article 151 nonies du
CGI, être reportée jusqu'à la date de la cession, du rachat ou de l'annulation des parts (BOI-BNC-SECT-80 au VI-E § 550).
4° Incidence sur les plus-values d'apport d'éléments d'actif non amortissables
240
L'article 151 octies du
CGI prévoit qu'en cas d'apport à une société de personnes d'éléments d'actif non amortissables (clientèle, notamment), l'imposition des plus-values afférentes à ces apports, qui résulte de la
cessation de l'activité exercée à titre individuel, est reportée jusqu'à la cession à titre onéreux des parts reçues en rémunération de l'apport, ou la cession des biens concernés par la société si
elle est antérieure. Le simple changement de régime fiscal de la société qui a reçu l'apport n'a pas pour effet de mettre fin au report d'imposition prévu à l'article 151 octies du CGI. Celui-ci
continue donc à s'appliquer dans les mêmes conditions.
5° Incidence sur les intérêts d'emprunts souscrits pour acquérir les parts sociales
250
Les contribuables qui exercent leur activité professionnelle dans le cadre d'une SCP dont les
bénéfices sont, en application de l'article 8 ter du CGI, soumis à leur nom à l'impôt sur le revenu dans la catégorie des
bénéfices non commerciaux peuvent déduire de leurs résultats les intérêts des emprunts contractés pour l'acquisition de leurs parts sociales. Cette faculté est directement liée au caractère d'élément
d'actif professionnel que la loi a entendu conférer à leurs droits (CGI, art. 151 nonies).
L'assujettissement des SCP à l'impôt sur les sociétés ayant pour conséquence le transfert des
parts du patrimoine professionnel des associés dans leur patrimoine privé, les associés ne peuvent, à compter de la date d'effet de l'option, déduire les frais d'acquisition et les intérêts des
emprunts contractés pour l'acquisition des parts sociales.
c. Conséquences de l’option au regard des droits d’enregistrement applicables aux sociétés
260
Le changement de régime fiscal résultant de l'option d'une SCP soumise à l'impôt sur le revenu
pour l'impôt sur les sociétés rend exigibles les droits de mutation sur les seuls apports purs et simples de certains biens qui ont été faits à la SCP depuis le 1er août 1965
(CGI, art. 809, II et CGI, art. 810, III).
Toutefois, ce changement peut être enregistré moyennant le paiement du droit fixe, si les
associés s'engagent à conserver pendant trois ans les titres détenus à la date du changement dans les conditions prévues au III de l'article 810 du CGI
(BOI-ENR-AVS-20-40 au I-C-4 § 200 à 220).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-SECT-70-10-10
|
https://bofip.impots.gouv.fr/bofip/5063-PGP.html/identifiant=BOI-BNC-SECT-70-10-10-20190710
|
2019-07-10 00:00:00
|
f949e35fe4a8c5d0f77e8b7fb51f4a5fe4fab8f72081cdef95c51462f3ded42f
|
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] |
1
Lorsque les conditions d'application communes à l'ensemble des exonérations
(BOI-RSA-GEO-10-10) sont remplies et que les contribuables n’entrent dans aucun des cas d'exonération totales du I de
l'article 81 A du code général des impôts (CGI) (BOI-RSA-GEO-10-20), ils peuvent, sous certaines
conditions, bénéficier d'une exonération partielle. Il s'agit de l'exonération des suppléments de rémunération susceptibles de leur être versés pour détachement à l'étranger visé au II de l'article 81
A du CGI.
10
Le cas particulier des marins pêcheurs exerçant leur activité hors des eaux
territoriales françaises est commenté au BOI-RSA-GEO-10-30-20.
(20)
30
Les salariés qui entrent dans le champ d’application de
l’article 81 A du CGI, sans toutefois pouvoir bénéficier de l’une des exonérations totales d’impôt sur les revenus perçus au
titre de l’activité exercée hors de France, ne sont toutefois imposés que sur la rémunération qu’ils auraient perçue si celle-ci s’était déroulée en France, ce qui a pour effet d’exonérer les
suppléments de rémunération susceptibles d’être versés au titre des séjours effectués hors de France.
40
Le II de
l'article 81 A du CGI encadre toutefois le bénéfice de cette exonération en la subordonnant à l’existence de trois conditions
qui doivent être simultanément réunies :
- les suppléments de rémunération doivent être versés en contrepartie de séjours
effectués dans l’intérêt direct et exclusif de l’employeur (cf. I § 50) ;
- ils doivent être justifiés par un déplacement nécessitant une résidence
d’une durée effective d’au moins 24 heures dans un autre État (cf. II § 70) ;
- et être déterminés dans leur montant préalablement aux séjours dans un autre
État et en rapport, d’une part, avec le nombre, la durée et le lieu de ces séjours et, d’autre part, avec la rémunération versée aux salariés compte non tenu des suppléments de rémunération. Le
montant des suppléments de rémunération ne peut pas excéder 40 % de la rémunération précédemment définie (cf. III § 95).
I. Séjours effectués dans l’intérêt direct et exclusif de l’employeur
50
Cette condition implique que le déplacement du salarié dans l’autre État soit
lié à l’intérêt direct et exclusif de l’employeur. Tout déplacement doit donc être engagé pour des raisons professionnelles qui se rattachent à l’intérêt de l'employeur. Elle implique que les
déplacements soient exclusivement justifiés par l’intérêt de l’entreprise. Tel n’est pas le cas, par exemple, des jours de congés pris à l’occasion d’un déplacement professionnel.
60
En revanche, conformément à l’engagement pris par le ministre au cours des débats
parlementaires (JO débats Sénat du 19 décembre 2005, p. 9950), il est admis que les déplacements au sein du groupe auquel
appartient l’entreprise qui emploie le salarié, comme par exemple ceux à caractère commercial, administratif ou institutionnel, les missions d’audit, ou encore les réunions d’information ou ayant pour
objet la formation interne, répondent à l’intérêt direct et exclusif de l’employeur.
II. Séjour d'une durée effective d’au moins 24 heures à l'étranger
70
L’existence d’un séjour à l’étranger nécessite que la personne réside au moins
24 heures effectives dans l’État où elle est envoyée par l’entreprise pour exercer ses fonctions.
80
Cette durée s’entend de l’intervalle de temps qui s’écoule entre la date
d’arrivée dans l’État de séjour et la date de départ de celui-ci, ce qui exclut les temps de transports pour s’y rendre et en revenir. La durée doit être ininterrompue.
Dans la situation particulière où le salarié se déplace successivement dans
différents États sans revenir en France (déplacements inter États), la durée de séjour est décomptée à partir de l’arrivée dans le premier État et s’achève au départ du dernier État.
90
La justification de la durée du séjour à l’étranger, et du respect de la
condition des 24 heures consécutives, peut être apportée par tous moyens (notes d’hôtels, notes de frais, cartes d’embarquement ou autres titres de transport etc.) permettant de constater que la durée
de résidence de 24 heures a bien été respectée. Ces pièces doivent pouvoir être produites à la demande du service des impôts dans le cadre de l’exercice de son pouvoir de contrôle.
III. Conditions de détermination des suppléments de rémunération liés aux séjours à l'étranger
95
Les suppléments de rémunération doivent être déterminés dans leur montant
préalablement aux séjours dans un autre Etat et en rapport, d'une part, avec le nombre, la durée et le lieu de ces séjours et, d'autre part, avec la rémunération versée aux salariés compte non tenu
des suppléments de rémunération ; le montant des suppléments de rémunération ne peut excéder 40 % de la rémunération.
A. Détermination préalable du montant des suppléments de rémunération
100
Afin de renforcer la sécurité juridique, tant pour les salariés que les
entreprises, le supplément de rémunération versé à raison de déplacements à l’étranger doit être fixé préalablement à chaque séjour hors de France. Cette condition est réputée satisfaite lorsque le
contrat de travail ou l’avenant au contrat de travail renvoie à des grilles de définition de la prime contenue dans le règlement intérieur de l’entreprise.
110
Le fait que le contrat de travail d’un salarié fasse état de fréquents
déplacements ne suffit donc pas à lui seul à considérer que le supplément de rémunération a été prévu. En effet, il doit également définir précisément les modalités de calcul de celui-ci en fonction
de la durée et du lieu des séjours.
120
A défaut de précision dans le contrat de travail, l’entreprise peut toutefois
fournir ces renseignements au coup par coup, dans le cadre d’ordres de mission, lorsqu’il s’agit par exemple de missions de courte durée à caractère ponctuel.
B. Modalités de détermination des suppléments de rémunération
1. Suppléments de rémunération en rapport avec le nombre, la durée et le lieu des déplacements
130
Les suppléments de rémunération ouvrent droit à exonération à condition de
pouvoir justifier que leur montant a été fixé en rapport avec l’importance des déplacements à l’étranger, eu égard à leur nombre, leur durée et leur destination.
140
Cette règle s’oppose par conséquent à la fixation d’un supplément de
rémunération indifférencié. Dans une telle situation, le service des impôts pourrait être fondé à remettre en cause l’exonération en cas de disproportion caractérisée entre le montant du supplément et
l’importance des déplacements, eu égard notamment à leur lieu et à leur durée.
2. Suppléments de rémunérations plafonnés à 40 % de la rémunération versée au salarié hors suppléments
150
La loi ne fixe aucun barème mais détermine un maximum de versement calculé par
rapport à la rémunération du salarié, au-delà duquel les suppléments de rémunération ne bénéficient plus de l’exonération d’impôt sur le revenu.
Ainsi, la fraction des suppléments de rémunération qui dépasse le plafond
de 40 % tel que défini au III-B-2-b § 190 est soumise à l'impôt sur le revenu (cf. en ce sens
CAA Bordeaux, arrêt du 14 janvier 2014 n°
12BX01596).
160
Il appartient donc à chaque entreprise, dans le cadre de son pouvoir de
direction et compte tenu de sa situation particulière, de définir son propre barème, sous réserve des précisions suivantes.
a. Définition de la rémunération à retenir
170
Il s’agit de la rémunération annuelle, fixe ou variable (primes, bonus ou
intéressement etc.) versée au salarié, à l’exception des suppléments de rémunération attribués au titre des séjours effectués dans d’autres États que la France et que celui du lieu d’établissement de
l’employeur.
b. Calcul des suppléments de rémunération
180
Le calcul des suppléments de rémunération constitue un acte de gestion
relevant de la responsabilité des entreprises, mais l’exonération d’impôt sur le revenu de ces majorations de salaire implique toutefois que les conditions dans lesquelles elle sont définies soient
conformes aux principes définis par la loi, c’est-à-dire qu’elles aient été fixées préalablement aux séjours à l’étranger et en rapport avec le nombre, la durée et la destination de ceux-ci.
190
L’employeur calcule les suppléments de rémunération selon la périodicité de
son choix (jour, semaine, mois, année etc.), mais en tout état de cause, l’exonération ne peut jamais excéder 40 % de la rémunération annuelle telle que celle-ci est définie au III-B-2-a § 170
(cf. en ce sens CE, arrêt du 10
avril 2015, n° 365851, ECLI:FR:CESSR:2015:365851.20150410)
Exemple :
Soit un salarié dont la rémunération annuelle de référence s’élève à 200 000 € et
qui justifie de 100 jours d’activité à l’étranger sur une durée d’activité effective annuelle de 220 jours.
Sous réserve que le calcul des suppléments de rémunération tienne compte de la
destination et du nombre des déplacements, le montant maximum des majorations de salaire susceptibles de bénéficier de l’exonération d’impôt sur le revenu, s’élève à : 200 000 x 0,4 = 80 000 €.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RSA-GEO-10-30-10
|
https://bofip.impots.gouv.fr/bofip/5091-PGP.html/identifiant=BOI-RSA-GEO-10-30-10-20160311
|
2016-03-11 00:00:00
|
6dfc7c06799d448118c1518d37b47f9e2b2497f7aff45aa8c2a80da872777b3c
|
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] |
1
Les principaux textes qui régissent les productions cadastrales de base : rénovation,
conservation et remaniement du cadastre sont la
loi du 17 mars 1898 tendant à rendre
plus rapide et plus économique la
révision
du cadastre, la loi du 16 avril
1930 portant fixation du budget général de l'exercice 1930-1931, le
décret n° 55-471 du 30 avril
1955 relatif à la rénovation et à la conservation du cadastre et la loi n°74-645 du 18
juillet 1974 sur la mise à jour périodique de valeurs locatives servant de base aux impositions directes locales.
Les lois du 17 mars 1898, du 16 avril 1930 (art. 7 et 8), et le décret du 30 avril 1955 trouvent
surtout leurs pleines et entières applications pour les travaux de conservation.
En revanche, la loi du 18 juillet 1974 (art. 6) sert d'assise aux travaux de remaniement, menés
par la Direction Générale des Finances Publiques et qui sont développés dans ce premier titre.
10
Seront successivement présentés sous le présent titre :
- les principes et l'organisation générale des travaux de remaniement (chapitre 1, BOI-CAD-REM-10-10),
- la programmation (chapitre 2, BOI-CAD-REM-10-20),
- les travaux préparatoires (chapitre 3, BOI-CAD-REM-10-30),
- les travaux en commune (chapitre 4, BOI-CAD-REM-10-40),
- les travaux terminaux (chapitre 5, BOI-CAD-REM-10-50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CAD-REM-10
|
https://bofip.impots.gouv.fr/bofip/5267-PGP.html/identifiant=BOI-CAD-REM-10-20120912
|
2012-09-12 00:00:00
|
9a4d3731152c491e9cc2204f006f4422498a83ec63c909572082200052aab6f9
|
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-0.01955791376531124,
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] |
A. RELEVÉ DU COMPTE N° OUVERT AU NOM DE :
M.
Demeurant :
Situation du compte :
Situation au 1er janvier
Acquisition ou souscription de parts entre le 1er janvier et le 31 décembre
Cession ou échange de parts entre le 1er janvier et le 31 décembre
Situation au 31 décembre
Nombre et numéros des parts
Date de la souscription et/ou de l’acquisition des parts
Valeur nominale
Nombre et numéros des parts
Date de la souscription et/ou de l’acquisition des parts
Valeur nominale
Nombre et numéros des parts
Date de la souscription et/ou de l’acquisition des parts
Valeur nominale
Nombre et numéros des parts
Valeur nominale
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Immeubles acquis ou construits au moyen des titres
Désignation des immeubles
Pourcentage de la souscription investie
Date d’acquisition ou d’achèvement
Date de la première mise en location
Surface à prendre en compte
Montant des loyers mensuels, charges non comprises
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B. ATTESTATION DE LA SOCIETE
M.............................. agissant au nom de la
société................................... dont il est
- certifie l’exactitude des renseignements figurant au A ;
- déclare que 95 % de la souscription, appréciés sans tenir compte des frais de collecte,
pour laquelle le bénéfice de la réduction d’impôt a été demandé, servent exclusivement à financer un investissement pour lequel les conditions d’application de la réduction d’impôt prévue à l’article
199 septvicies du code général des impôts (CGI) sont réunies ;
- déclare que le produit de la souscription annuelle a été intégralement investi dans les
dix huit mois qui ont suivi la clôture de celle-ci ;
- déclare que le ou les immeubles désignés au A seront affectés à la location pendant neuf
ans dans le délai de douze mois qui suivent la date d’achèvement des travaux (1), la date d’achèvement de l’immeuble(1), ou la date de son acquisition (1)
conformément aux dispositions prévues à l’article 199 septvicies du CGI.
A ..............................., le ...............................(Date et signature)
(1) Rayer la mention inutile
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000016
|
https://bofip.impots.gouv.fr/bofip/5155-PGP.html/identifiant=BOI-LETTRE-000016-20130715
|
2013-07-15 00:00:00
|
c7efc4612b7619a97279d435dad84e7b76a5a539e922eb551b71609b27eb8ff9
|
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] |
1
Il résulte notamment des dispositions de
l'article R*200-1 du LPF que l'instruction des demandes au tribunal administratif doit, d'une manière générale, être
conduite conformément aux règles de la procédure de droit commun fixées par le code de justice administrative (CJA).
Ces règles sont exposées ci-après en tenant compte, d'une part, des modalités particulières
prévues par le LPF et, d'autre part, des mesures à prendre pour procéder à l'examen des affaires et permettre au service de formuler en toute connaissance de cause ses observations et conclusions.
Remarque : Bien qu'elles soient plus spécialement décrites sous l'angle des
demandes présentées par les contribuables, les règles dont il s'agit sont bien entendu applicables " mutatis mutandis " aux instances introduites par l'Administration.
I. Procédure générale d'instruction
10
En matière fiscale comme dans le droit commun, l'instruction des instances devant le tribunal
administratif présente les trois caractères suivants :
- elle est conduite par le tribunal lui-même : la requête du contribuable et la
réponse de l'administration sont adressées au tribunal. C'est le président de la formation de jugement qui règle leur communication à la partie adverse ; c'est lui qui fixe le délai dans lequel il
devra y être répondu, adresse, le cas échéant, une mise en demeure à la partie défaillante et fixe la date à partir de laquelle l'instruction sera close ;
- elle est écrite : les prétentions et l'argumentation des parties sont
formulées dans des mémoires écrits. Les plaidoiries ne sont pas obligatoires. Il ne peut y être fait état que des moyens et conclusions contenus dans des mémoires écrits. Tout moyen nouveau développé
à l'audience doit être confirmé par écrit ;
- elle est contradictoire : les parties doivent être mises à même de discuter
l'argumentation et les prétentions de leurs adversaires. Leurs requêtes et mémoires leur sont donc, sauf exception, respectivement notifiés en copie par les soins du tribunal avec fixation d'un délai
de réponse. Les productions des parties sont également mises à leur disposition respective.
A. Ouverture de l'instruction
20
Les demandes sont inscrites, à leur arrivée au greffe du tribunal administratif, sur le
registre d'ordre qui est tenu par le greffier en chef (CJA, art. R413-5).
Le président du tribunal administratif ou, à Paris, le président de la section à laquelle la
requête a été transmise, désigne un rapporteur. Sous l'autorité du président de la formation de jugement à laquelle il appartient, le rapporteur fixe, eu égard aux circonstances de l'affaire, le délai
accordé, s'il y a lieu, aux parties pour produire mémoire complémentaire, observations, défense ou réplique. Il peut demander aux parties, pour être jointes à la procédure contradictoire, toutes
pièces ou tous documents utiles à la solution du litige (CJA, art. R611-9 ;
CJA, art. R611-10).
Toutefois lorsqu'il apparaît au vu de la demande introductive d'instance que la solution de
l'affaire est d'ores et déjà certaine, le président peut décider qu'il n'y aura pas lieu à instruction et transmettre le dossier au rapporteur public
(CJA, art. R 611-8).
La dispense d'instruction revêt un caractère exceptionnel. En effet, lors d'une affaire, le
tribunal administratif avait estimé que le rejet de la demande en restitution dont il était saisi par un contribuable pouvait intervenir sans qu'il y ait lieu à instruction préalable, par le motif que
cette demande présentait à juger les mêmes questions que celles qu'il avait jugées, entre les mêmes parties, par un jugement antérieur. Le Conseil d'État a considéré que la solution à donner au litige
soulevé par cette demande ne pouvait, de ce seul fait, apparaître d'ores et déjà certaine, et qu'il convenait d'instruire normalement l'affaire. Il a annulé en conséquence le jugement comme ayant été
rendu à la suite d'une procédure irrégulière (CE, arrêt du 3 avril 1968, req. n°s 65926, 66467 et 66468, Société générale de Surveillance, SA, RJ, 2e partie, p. 97).
B. Notification au directeur de la demande et des mémoires ultérieurs
30
Après enregistrement de la demande au greffe -et à moins qu'elle ne soit déclarée non avenue
ou qu'il n'y ait pas lieu à instruction (cf. I-A) le greffier notifie au directeur copie de cette demande ainsi que, le cas échéant, une copie des mémoires
ampliatifs du contribuable (CJA, art. R611-1).
Cette notification, à laquelle il pourrait être procédé par la voie administrative
(CJA, art. R611-4), est, en règle générale, effectuée par lettre recommandée avec demande d'avis de réception
(CJA, art. R611-3).
Il est précisé que l'original de chaque demande ou mémoire produit demeure annexé au dossier
du tribunal et que les copies notifiées à l'Administration ne devront en aucun cas être renvoyées au greffe.
En raison du caractère contradictoire de la procédure, le défaut de communication au directeur
tant de la demande que des mémoires ultérieurs, a pour effet de vicier la procédure (cf. I-F et I-G-3-a-§140).
Ainsi, le Conseil d'État a annulé :
- le jugement qui se fonde sur des moyens développés par l'une des parties dans un mémoire
non communiqué à l'autre partie (CE, arrêt du 13 mai 1935, n° 88863, société « Le foyer des Jeunes », Bull., n° 19, 1935, p. 281, TJCA, n° 17010, Leb. chron., p. 547, 1re esp.) ;
- le jugement rendu par un tribunal qui s'est abstenu de communiquer à l'Administration un
mémoire produit par le contribuable au cours de l'instance et contenant des éléments nouveaux d'information (CE, arrêt du 12 janvier 1953, n° 20761, RO, p. 198, Leb. chron., p. 649).
C. Communication de la demande à l'agent chargé de l'instruction
40
Dès son arrivée à la direction et à moins qu'elle ne soit entachée d'un vice de forme évident
la rendant définitivement irrecevable, la demande est communiquée à l'agent chargé de l'instruction. Il en est de même des mémoires notifiés postérieurement à la demande.
L'agent instructeur procède à un examen approfondi de la demande ou du mémoire tant en la
forme qu'au fond. Après avoir effectué les recherches ou enquêtes nécessaires et recueilli, le cas échéant, les avis utiles, il renvoie les pièces communiquées au directeur, accompagnées d'un rapport
circonstancié et motivé contenant son avis et ses conclusions sur le mérite de la demande. À cet égard, il propose, s'il y a lieu, les dégrèvements qui lui paraissent justifiés ainsi que le
remboursement des frais exposés par le contribuable (LPF, art. R*207-1).
Remarque n°1 :
Depuis l'entrée en vigueur de la
loi n° 59-1472 du 28 décembre
1959, l'avis du maire, de la commission communale des impôts directs ou de la chambre des métiers ne doivent plus être obligatoirement recueillis au cours de l'instruction des instances visant les
impôts directs. Mais, pour des raisons d'opportunité, l'avis du maire et de la commission communale doit être demandé lorsque l'instance porte sur la taxe d'habitation.
En outre, s'il l'estime utile pour la solution de l'affaire, l'agent instructeur a toujours la
faculté de consulter le maire, de lui adresser des demandes de renseignements, ou même de solliciter son avis et, le cas échéant, celui de la commission communale des impôts directs.
Remarque n°2 :
Dès lors qu'ils entraînent l'assistance ou le dessaisissement du débiteur, le redressement ou la
liquidation judiciaire du contribuable, même survenant en cours d'instance, doivent être signalés à la direction de manière à être portés immédiatement à la connaissance du tribunal.
D. Mémoire en défense du directeur
50
Dès réception du dossier renvoyé par l'agent instructeur, la direction examine l'affaire, fait
procéder, s'il y a lieu, aux suppléments d'enquête qui lui paraissent utiles et établit un mémoire en défense.
Il est précisé que dans la mesure où le contribuable a présenté plusieurs requêtes
distinctes mais fondées sur la même argumentation et se rapportant à des impositions de même nature établies au titre d'années successives, le directeur peut présenter ses observations en défense sous
la forme d'un mémoire commun (CE, arrêt du 10
janvier 1973, n° 79312).
Le mémoire en défense doit relever les vices de forme constatés et contenir notamment l'exposé
des conditions d'établissement de l'imposition contestée, l'indication des textes légaux ou réglementaires et de la jurisprudence applicables, la discussion des arguments invoqués par le contribuable
ainsi que ses propres conclusions en ce qui concerne tant la suite susceptible, à son avis, d'être donnée à la demande que le remboursement des frais-exposés.
C'est ainsi que, en ce qui touche les conditions et la procédure d'établissement de
l'imposition contestée, lorsque l'Administration a procédé, à bon droit, en raison des irrégularités relevées dans la comptabilité d'un contribuable, à la reconstitution des résultats déclarés selon
l'ancienne procédure de rectification d'office, elle doit, néanmoins, en cas de litige, faire connaître au tribunal administratif les bases de ses rectifications avec une précision suffisante pour que
l'intéressé puisse utilement les discuter, faute de quoi le tribunal ne peut valablement rejeter la demande
(CE, arrêt du 27 octobre 1965, n° 61635, RO,
p. 413).
Dans le cas où la réclamation est reconnue entièrement fondée, le directeur prononce les
dégrèvements ou restitutions demandés, notifie sa décision au contribuable et établit un mémoire sommaire indiquant que la demande est devenue sans objet et qu'il y a lieu de prononcer le
remboursement, le cas échéant, des frais d'enregistrement du mandat.
Si la réclamation n'est reconnue fondée qu'en partie, il prononce d'office immédiatement les
dégrèvements ou restitutions justifiés, notifie sa décision au réclamant et établit ensuite son mémoire.
Toutefois, en matière d'impôts directs locaux et de taxes assimilées, lorsque le directeur
conclut à l'admission pure et simple d'une demande en décharge ou réduction, il laisse au tribunal administratif le soin de prendre la décision, si ces conclusions sont contraires à l'avis que le
maire, la commission communale ou la chambre des métiers ont été appelés à formuler soit sur la réclamation préliminaire, soit au cours de la procédure devant le tribunal administratif.
Le cas échéant, le redressement ou la liquidation judiciaires du requérant, même survenant en
cours d'instance, sont immédiatement portés à la connaissance du tribunal.
L'original du mémoire en défense est daté et signé par le directeur.
Remarque : Il est précisé que les directeurs de services spécialisés sont
compétents pour établir et signer les mémoires relatifs aux impositions assises par les agents placés sous leur autorité.
Toutefois, dans une affaire où le mémoire produit par l'administration devant le tribunal
n'avait pas été signé par le directeur lui-même, le Conseil d'État a estimé que cette circonstance était sans influence sur la régularité du jugement dès lors que ce mémoire ne contenait que des
conclusions en défense.
En ce sens :
CE, arrêt du 9 décembre 1970, n°79282.
Enfin, le mémoire en défense de l'Administration, accompagné du nombre de copies nécessaires
(cf. BOI-CTX-ADM-10-20-30-II-G-1) est transmis au bureau central du greffe sous pli recommandé avec avis de réception, chaque pli ne devant
contenir que des pièces relatives à une même affaire.
E. Notification au contribuable du mémoire en défense de l'Administration
1. Principe
60
Le mémoire de l'Administration est notifié, en copie, au contribuable ou à son mandataire par
les soins du greffier qui, à cette occasion, signale éventuellement à l'intéressé les vices de forme qu'il peut régulariser (cf.
BOI-CTX-ADM-10-20-30-III-B).
Agissant sur ordre du président ou du rapporteur, le greffier fixe au contribuable le délai
qui lui est imparti pour produire un mémoire en réplique (CJA, art. R.611-1 et
CJA, art. R611-10 ; LPF, art.
R*200-5).
2. Défaut de communication du mémoire en défense au contribuable
a. Défaut de communication non imputable au contribuable
70
En raison du caractère contradictoire de la procédure, la non-communication au contribuable
des pièces ou documents produits par l'Administration a pour effet de vicier la procédure devant le tribunal administratif.
Ainsi a été annulé le jugement rendu par un tribunal qui s'était abstenu de communiquer au
contribuable un mémoire en réponse de l'Administration contenant des éléments nouveaux, concernant notamment la valeur des justifications invoquées par le contribuable à l'appui de sa réclamation (CE,
arrêt du 10 février 1964, n° 55581, RO, p. 27).
Toutefois, la haute juridiction a jugé régulier le jugement faisant état, dans ses motifs,
d'une lettre non portée à la connaissance du contribuable mais ne contenant pas d'autres éléments que ceux figurant dans les pièces dont le contribuable avait eu communication (CE, arrêt du 27 avril
1936, n° 21843, Bull., n° 14, 1936, p. 238, TJCA, n° 17013).
b. Défaut de communication imputable au redevable
80
Dans la mesure où la non-communication des mémoires résulte d'un changement d'adresse non
signalé par le contribuable au tribunal, ce dernier n'est pas fondé à soutenir l'irrégularité de la procédure
(CE, arrêt du 14 juin 1967, n° 66376, RJ, 2e
partie, p. 145). Et il en est ainsi alors même que le changement d'adresse aurait été signalé à l'Administration
(CE, arrêt du 23 janvier 1970, n°
66634).
F. Mémoire en réplique du requérant ou de l'Administration
90
En réponse à la notification par le greffier du mémoire en défense de l'Administration, le
contribuable peut transmettre au greffe un ou plusieurs mémoires en réplique.
Toutefois, aux termes de
l'article R611-1 du CJA, les mémoires en réplique ne sont communiqués que s'ils contiennent des éléments
nouveaux (cf. I-G-3-a-§140).
Lorsqu'ils sont notifiés par le greffe au directeur, ils donnent lieu de la part de ce dernier
à l'établissement d'un nouveau mémoire contenant les éléments de réponse convenables et confirmant ou modifiant, s'il y a lieu, les conclusions du premier mémoire en défense.
Remarque : En règle générale, les mémoires du contribuable sont communiqués à
l'agent instructeur pour enquête et avis, dans les mêmes conditions que la demande (cf. I-C), avant l'établissement de la réponse de l'Administration.
Ainsi, la procédure se poursuit par échange de mémoires entre le contribuable et le directeur
jusqu'à ce que l'affaire soit en état d'être jugée.
Tous les mémoires ,ceux du directeur, comme ceux du contribuable, doivent être accompagnés de
copies certifiées conformes et en nombre suffisant (cf. BOI-CTX-ADM-10-20-30-I-II-G-1).
G. Mise en œuvre de la procédure de clôture de l'instruction
1. Existence d'une ordonnance de clôture
100
L'article R613-1
du CJA précise que le président peut, par une ordonnance, fixer la date à partir de laquelle l'instruction sera close.
Cette ordonnance n'est pas motivée et ne peut faire l'objet d'aucun recours.
Elle est notifiée aux parties par lettre recommandée quinze jours au moins avant la date de
clôture qu'elle fixe.
Remarque : Devant les tribunaux administratifs de Mayotte, de la Polynésie
française, de Mata-Utu et de Nouvelle-Calédonie, le délai de notification est porté à un mois et l'ordonnance peut être notifiée par voie administrative.
110
Par ailleurs,
l'article R611-11 du CJA dispose que, lorsque les circonstances de l'affaire le justifient et, notamment, en cas de
conclusions à fin de sursis à exécution de la décision attaquée, le président de la formation de jugement peut, dès l'enregistrement de la requête, faire usage du pouvoir prévu au
premier alinéa de l'article R613-1 du CJA de fixer la date à laquelle l'instruction sera close. Lors de la
notification de cette ordonnance aux parties, celles-ci sont informées de la date prévue pour l'audience. Cette information ne tient pas lieu de l'avertissement prévu à
l'article R711-2 du CJA (cf. BOI-CTX-ADM-10-70-10).
2. Absence d'ordonnance de clôture
120
Conformément aux dispositions de
l'article R613-2 du CJA, si le
président de la formation de jugement n'a pas pris une ordonnance de clôture, l'instruction est close trois jours francs avant la date de l'audience indiquée dans l'avis d'audience prévu à
l'article R711-2 du CJA (cf. BOI-CTX-ADM-10-70-10). Cet avis le mentionne.
130
Toutefois, dans le cas prévu à
l'aricle R711-2 du CJA où, en raison de l'urgence, une décision expresse du président de la formation de jugement a
réduit à deux jours le délai de convocation à l'audience (cf. BOI-CTX-ADM-10-70-10-III-B-2-b-3°), l'instruction est close :
- soit, après que les parties ou leurs mandataires ont formulé leurs observations orales ;
- soit, si ces parties sont absentes ou ne sont pas représentées, après appel de leur affaire
à l'audience.
3. Dispositions particulières
a. Mémoires ne contenant aucun élément nouveau
140
En vue d'éviter que l'instruction ne soit inutilement prolongée,
l'article R611-1 du CJA prévoit que les répliques et mémoires, autres que la requête, le mémoire complémentaire
annoncé dans la requête et le premier mémoire de chaque défendeur, ou pièces ne sont communiqués que s'ils contiennent des éléments nouveaux.
150
Par ailleurs, lorsque le service estime que tous les points du litige ont été examinés et
discutés, il doit le faire connaître au tribunal et lui préciser qu'il n'envisage pas de répondre au nouveau mémoire du contribuable.
b. Mémoires produits après la clôture de l'instruction
160
Conformément aux dispositions de
l'article R613-3 du CJA, les mémoires produits après la clôture de l'instruction ne sont pas communiqués aux parties
et ne sont pas examinés par la juridiction, (en ce sens CE, arrêt du 30 janvier 1980, req. n° 13422). Si les parties présentent avant la clôture de l'instruction des conclusions nouvelles ou des
moyens nouveaux, la juridiction ne peut les adopter sans ordonner un supplément d'instruction.
4. Réouverture de l'instruction
170
En vertu de
l'article R613-4 du CJA, le président conserve la possibilité de rouvrir l'instruction par une décision, juridiquement
semblable à l'ordonnance de clôture, lorsqu'une telle mesure paraît nécessaire à la mise en état du dossier afin de permettre au juge d'apprécier en toute connaissance de cause (conclusions nouvelles
et moyens nouveaux, éléments d'information insuffisants). Dans ce cas, les mémoires qui auraient été produits entre la clôture et la réouverture de l'instruction sont communiqués aux parties (cf.
BOI-CTX-ADM-10-50-IV).
Si les parties présentent avant la clôture de l'instruction des conclusions nouvelles ou des
moyens nouveaux, la juridiction ne peut les adopter sans ordonner un supplément d'instruction (CJA, art. R613-3).
II. Délais de production des mémoires
180
Dans la procédure de droit commun, le délai accordé aux parties pour produire leur défense est
fixé par le président du tribunal administratif ou le rapporteur qu'il désigne (CJA, art. R611-1 ;
CJA, art. R611-10).
En matière fiscale, les règles applicables résultent des dispositions des
articles R611-1 et R611-10 du CJA
précités et de l'article R*200-5 du LPF.
Ces règles sont différentes selon qu'il s'agit du contribuable ou de l'administration.
A. Délais imposés au contribuable
190
Le requérant doit produire ses mémoires en réplique dans le délai que le président du tribunal
administratif ou le rapporteur a la faculté de lui impartir (CJA, art. R611-10,
R611-1 et LPF, art. R*200-5), délai
qui est indiqué à l'intéressé au moment de la notification par le greffier des mémoires en défense de l'Administration.
Si le délai imparti par le président ou le rapporteur n'est pas respecté, le président adresse
ou peut adresser une mise en demeure au contribuable. Ce dernier peut, en cas de force majeure, solliciter un nouveau et dernier délai
(CJA, art. R612-3).
Toutefois, la circonstance que le contribuable -qui s'est abstenu de répliquer au mémoire
de l'Administration- n'a pas été mis en demeure par le greffier de fournir sa réponse, n'est pas de nature à entacher d'irrégularité le jugement du tribunal, rendu d'ailleurs en l'espèce près de trois
ans après que ledit contribuable a eu communication du mémoire produit par l'Administration
(CE, arrêt du 25 novembre 1970).
Le défaut de production de mémoire dans les délais impartis ne saurait, en principe, être
utilement combattu par la brièveté de ces délais.
Ainsi, un contribuable qui a reçu le mémoire de l'Administration dix-sept jours avant
l'audience, en même temps que la convocation à cette audience, n'est pas fondé à soutenir qu'il n'a pas disposé du temps nécessaire pour examiner les arguments qui lui étaient opposés et y répondre
(CE, arrêt du 14 mars 1938, n° 40718, Bull., n° 13, 1938, p. 404, TJCA, n° 17021, Leb. chron., p. 271, 2e esp.).
B. Délais imposés à l'Administration
200
Le mémoire en défense contenant les observations de l'Administration sur la requête
introductive d'instance doit parvenir au greffe dans les six mois suivant la date de présentation de cette requête.
Dans le cas de transmission d'office au tribunal administratif de la réclamation préalable
du contribuable (LPF, art. R*199-1, 3e al.), l'Administration dispose également pour déposer son mémoire en défense
d'un délai de six mois qui court à compter de la date de transmission de la réclamation au tribunal
(CE, arrêt du 10 janvier 1973, n°
79312).
Remarque : Dans la pratique, l'envoi du mémoire de l'Administration au tribunal
accompagne celui de la réclamation du contribuable.
Si, à l'expiration de ce délai, le mémoire en défense de l'Administration n'est pas parvenu au
greffe, le président du tribunal administratif a la faculté d'impartir un nouveau délai de trois mois au directeur pour fournir ses observations.
Ce nouveau délai peut être prolongé, en raison de circonstances exceptionnelles, sur demande
motivée de l'Administration (LPF, art.
R*200-5).
Par ailleurs, l'administration doit produire ses observations sur le mémoire en réplique du
contribuable dans le délai qui lui a été imparti en exécution de l'article R611-10 du CJA.
C. Sanctions de l'inobservation des délais
1. Inobservation des délais par le contribuable
210
Lorsque, avant la clôture de l'instruction et malgré la mise en demeure du président, le
contribuable s'est abstenu soit de produire le mémoire complémentaire dont il avait expressément annoncé l'envoi, soit de rétablir le dossier qui lui avait été communiqué (suivant les modalités
prévues par l'article R611-6 du CJA), il est réputé s'être désisté et le tribunal statue
(CJA, art. R 612-5).
De même,
l'article R*200-5 du LPF prévoit
que, lorsque le président du tribunal administratif a imposé des délais au redevable (pour produire, par exemple, un mémoire en réplique) et que celui-ci ne les respecte pas, il est réputé s'être
désisté.
Mais il est indispensable que lui ait été adressée une véritable mise en demeure et non une
simple lettre de rappel.
Il résulte en effet des dispositions combinées de
l'article R612-5 du CJA et de celles de
l'article R*200-5 du LPF (anciennes dispositions de l'article 1941-6 du CGI et de l'article 9 de la loi du 22 juillet
1889) que le demandeur qui n'a pas observé le délai que lui avait imparti le président du tribunal administratif, ne peut être réputé s'être désisté avant d'avoir été régulièrement mis en demeure de
rétablir le dossier qui lui aurait été communiqué ou de produire le mémoire complémentaire annoncé dans sa demande introductive d'instance.
Jugé en conséquence que les lettres que le secrétaire-greffier a adressées à trois
reprises au contribuable pour l'inviter à produire le mémoire ampliatif et les pièces justificatives annoncées qui ne faisaient mention d'aucune des dispositions législatives précitées et auxquelles
ce dernier a répondu que lesdites pièces étaient retenues dans un autre litige, permettaient seulement au tribunal administratif de procéder au jugement de l'affaire mais non de décider d'office que
le requérant s'était désisté (CE, arrêt du 19
mai 1972, n° 75562).
2. Inobservation des délais par l'Administration
220
Dans le cas où le directeur s'est lui-même abstenu de respecter les délais fixés par le
président et n'a pas produit son mémoire en défense avant la clôture de l'instruction et malgré une mise en demeure, il est réputé avoir admis l'exactitude des faits exposés dans la requête du
contribuable et le tribunal statue en tenant ces faits pour établis (CJA, art. R612-6 et
LPF, art. R*200-5, dernier al.).
Toutefois, lorsque l'Administration n'a pas produit son mémoire en défense devant le
tribunal administratif dans le délai de six mois imparti, elle ne doit pas pour autant être réputée avoir acquiescé aux faits exposés dans la demande dès lors que ledit mémoire a été produit avant
l'expiration du délai supplémentaire imparti par le président du tribunal au directeur pour fournir ses observations
(CE, arrêt du 9 mars 1966, n° 63885, RO,
p. 94) ou avant la clôture de
l'instruction (CE, arrêt du 20 avril 1966,
n° 65160, RO, p. 143).
Dans ces conditions, il est indispensable que l'administration observe scrupuleusement les
délais qui lui ont été impartis pour fournir son mémoire en défense, même dans le cas où la question litigieuse serait soulevée dans un recours à la juridiction d'appel sur lequel celle-ci ne se
serait pas encore prononcée.
La circonstance que les délais impartis n'auraient pu être tenus ne saurait, en aucun cas,
autoriser le service à s'abstenir de présenter pour chaque affaire un mémoire contenant ses observations et conclusions.
D. Surveillance des délais
230
Conformément aux dispositions du 3ème alinéa de
l'article R611-3 du CJA, les notifications des requêtes et mémoires mentionnent qu'en cas d'inobservation du délai
imparti pour produire en application de l'article R611-10 du CJA ou de
l'article R611-17 du CJA, l'instruction pourra, sans mise en demeure préalable, être close dans les conditions
prévues aux articles R613-1 du CJA et
R613-2 du CJA.
Ces dispositions peuvent être lourdes de conséquences pour le service eu égard aux délais
très brefs dont celui-ci peut disposer pour produire ses observations si celles-ci n'ont pas encore été produites à la juridiction administrative.
En effet, si le président de la formation de jugement rend une ordonnance de clôture
d'instruction sans mise en demeure préalable, la lettre portant notification de clôture est envoyée à toutes les parties en cause 15 jours au moins avant la date de clôture fixée par l'ordonnance.
Dans ce cas, l'Administration dispose alors de ce délai de 15 jours pour produire ses observations si elle ne les a pas produites. Il importe donc qu'en cas d'inobservation du délai imparti par la
juridiction administrative, le service surveille avec soin les ordonnances de clôture d'instruction.
De plus, si, conformément aux dispositions de
l'article R613-2 du CJA, le président de la formation de jugement n'a pas pris une ordonnance de clôture,
l'instruction est close trois jours francs avant la date de l'audience indiquée dans l'avis d'audience.
En pareille circonstance et en cas d'inobservation des délais pour produire son mémoire,
l'administration dispose d'un délai très réduit pour satisfaire à son obligation.
En effet, l'avis d'audience étant lui-même adressé 7 jours avant l'audience,
l'administration dispose donc d'un délai de 4 jours, compte tenu du délai de 3 jours francs visé ci-dessus, pour produire ses observations.
En réalité, elle dispose d'un délai moindre compte tenu des fins de semaine.
Le délai franc doit être calculé à rebours, étant précisé que le jour de l'audience n'est
pas pris en compte et que le délai commence à courir la veille à 24 heures. Il convient donc de surveiller avec la plus grande vigilance les audiences fixées en milieu de semaine : ainsi, si
l'audience a lieu le jeudi, le délai franc ( mercredi, mardi, lundi) expire le lundi à zéro heure. Les observations de l'administration doivent donc être produites à la juridiction administrative le
vendredi précédent, au plus tard.
III. Communication des pièces du dossier
240
Les conditions dans lesquelles le contribuable et l'administration peuvent obtenir
communication des pièces versées au dossier de l'instance sont fixées par les articles R412-2 du
CJA, R611-1 du CJA,
R611-6 du CJA et R*200-4 du LPF.
Remarque : Les conclusions du rapporteur public présentées oralement à
l'audience n'ont pas à être communiquées aux parties. Dans ces conditions, le contribuable n'est pas fondé à prétendre que le jugement serait irrégulier du fait que lesdites conclusions ne lui ont pas
été communiquées (CE, arrêt du 9 décembre
1970, n°79282). Cependant, l'article R711-3 du CJA offre la possibilité aux parties ou à leurs mandataires de
connaître, avant la tenue de l'audience, le sens des conclusions du rapporter public sur les affaires qui les concernent,
A. Communications au requérant ou à ses mandataires
1. Notification de copies ou consultation au greffe
250
L'article R611-1
du CJA dispose que :
- la requête, le mémoire complémentaire annoncé dans la requête et le premier mémoire de
chaque défendeur sont communiqués aux parties avec les pièces jointes dans les conditions prévues aux articles
R611-3 du CJA, R611-5 du CJA et
R611-6 du CJA ;
- les répliques et autres mémoires, observations ou pièces sont communiqués s'ils
contiennent des éléments nouveaux.
Le juge ne commet une irrégularité de nature à entrainer l'annulation de sa décision que
s'il statue sur la base d'éléments figurant dans un mémoire non communiqué.
Le premier
alinéa de l'article R611-5 du CJA prévoit que les copies, produites en exécution de l'article R412-2 du CJA (cf.
BOI-CTX-ADM-10-20-30-II-G-3), des pièces jointes à l'appui des requêtes et mémoires sont notifiées aux parties dans les mêmes conditions que
les requêtes et mémoires.
Lorsque le nombre, le volume ou les caractéristiques des pièces jointes ont fait obstacle à
la production de copies, l'inventaire détaillé de ces pièces est notifié aux parties qui sont informées qu'elles-mêmes ou leurs mandataires peuvent en prendre connaissance au greffe et en prendre
copie à leurs frais.
Remarque :
L'article R611-2 du CJA opère une extension aux défendeurs multiples de l'obligation de représentant unique prévue
pour les demandeurs par l'article R411-5 du CJA. En effet, ce texte prévoit que lorsqu'un mémoire en défense ou en
intervention émane de plusieurs personnes, les signataires doivent désigner un représentant unique. Les actes de procédure seront valablement accomplis à l'égard de cette seule personne, à l'exception
de la notification de la décision juridictionnelle qui continuera à être adressée à chacun des défendeurs ou intervenants.
2. Déplacement des pièces dans une préfecture, une sous-préfecture ou au greffe d'un autre tribunal ; remise momentanée
des pièces
260
Sur demande du contribuable ou des avocats chargés de le défendre, le président du tribunal
administratif peut autoriser le déplacement de pièces pendant un délai qu'il détermine dans une préfecture ou une sous-préfecture ou au greffe d'un autre tribunal administratif. Il peut également, en
cas de nécessité reconnue, autoriser la remise momentanée de ces pièces, pendant un délai qu'il fixe, entre les mains de ces avocats
(CJA, art. R611-6).
3. Documents à communiquer
270
Tous les documents figurant au dossier doivent donc être communiqués au contribuable (cf.
III), y compris ceux contenant des indications relatives aux bénéfices ou revenus de tiers, de telle manière qu'il puisse s'assurer que les points de comparaison retenus par
l'Administration visent bien des entreprises dont l'activité est comparable à la sienne.
Mais, afin que les règles relatives à l'observation du secret professionnel soient
respectées, l'article L201 du LPF précise
que les indications données par l'Administration sur la situation de personnes autres que le contribuable lui-même ne doivent porter que sur des moyennes de chiffres d'affaires ou de revenus.
B. Communications à l'Administration
280
L'article
R*200-4, 2e alinéa du LPF dispose que les pièces et documents joints à la demande introductive d'instance ou aux mémoires produits par le contribuable sont, dès réception, adressés d'office en
communication à l'Administration (cf. III).
Par ailleurs, quel que soit l'impôt en cause, l'Administration a, comme le contribuable, la
faculté de prendre connaissance au greffe des pièces de l'affaire et d'en prendre copie à ses frais. En outre, sur sa demande, le président du tribunal administratif peut autoriser soit le déplacement
de pièces dans une préfecture ou une sous-préfecture ou au greffe d'un autre tribunal administratif, soit, en cas de nécessité reconnue, la remise momentanée de ces pièces entre les mains d'un agent
de l'Administration (CJA, art. R611-6).
Compte tenu des dispositions précitées de l'article R* 200-4, 2e alinéa du LPF,
l'Administration ne doit recourir à la procédure de communication des pièces, avec ou sans déplacement, que dans des cas tout à fait exceptionnels.
C. Communications réservées au tribunal
290
Ainsi qu'il a été indiqué (cf. III-A-2), le
contribuable ou ses mandataires peuvent prendre connaissance des pièces versées au dossier par l'Administration et qui contiennent des indications relatives aux bénéfices ou revenus de tiers. Mais,
sous peine de violer la règle du secret professionnel, l'Administration, lorsqu'elle appuie ses conclusions sur des éléments de comparaison concernant des tiers, est seulement autorisée à fournir des
moyennes de chiffres d'affaires ou de revenus réalisés par les entreprises aux personnes qu'elle désigne nommément.
À cet égard, et afin d'être mis à même de statuer en toute connaissance de cause, le
tribunal administratif peut demander, au cours de l'audience où l'affaire est appelée pour être jugée, à recevoir pendant le délibéré, pour son intime conviction, communication intégrale en chambre du
conseil de tous documents ou pièces, concernant les entreprises ou personnes qui ont été citées comme points de comparaison pendant la procédure
(LFP, art. L201, 2e al. et voir BOI-CTX-10-70-10-IV-D).
Il est précisé que les demandes de communication des pièces ou documents peuvent être faites
par le tribunal administratif en toutes matières fiscales.
|
Bulletin officiel des finances publiques - impôts
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BOI-CTX-ADM-10-30
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https://bofip.impots.gouv.fr/bofip/545-PGP.html/identifiant=BOI-CTX-ADM-10-30-20120912
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2012-09-12 00:00:00
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f8840e29aa014601fb226d3d83befe3e73dc3d963bcdb946e0dfe65d108c8013
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0.0680265799164772
] |
1
Sous la présente division, sont exposées les règles spécifiques incombant aux entreprises
passibles de l'impôt sur les sociétés en matière d'obligations déclaratives et de paiement de l'impôt dont elles sont redevables.
En outre, sont également étudiées les obligations déclaratives et de paiement des entreprises
relevant de la direction des grandes entreprises (DGE).
10
Sont ainsi exposées :
- les obligations déclaratives (titre 1, BOI-IS-DECLA-10) ;
- les obligations de paiement (titre 2, BOI-IS-DECLA-20) ;
- les règles spécifiques aux entreprises relevant de la direction des grandes entreprises (DGE)
(titre 3, BOI-IS-DECLA-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-DECLA
|
https://bofip.impots.gouv.fr/bofip/5503-PGP.html/identifiant=BOI-IS-DECLA-20130318
|
2013-03-18 00:00:00
|
4295134570d25d1628281efe8dbaac40449ec78a9b1c5bd09eeae00e7583b1df
|
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] |
I. Règles spécifiques aux plus-values de cession de droits dans un « partnership »
A. Règle générale
1
La cession de ses droits dans un « partnership » par un résident de l'un des États
contractants s'analyse comme une cession de parts sociales, imposable dans l'État de la résidence, conformément au paragraphe 6 de l'article 13 de la convention. Il s'ensuit que la cession de tels
droits par un résident de France est taxable en France conformément aux dispositions du droit interne applicable.
Cette règle souffre toutefois deux exceptions.
B. Exceptions
1. Plus-values immobilières
10
Il résulte du paragraphe 1, du iii du a et du b du 2 de l'article 13 que les plus-values
réalisées à la suite de la cession de droits dans un « partnership », une « limited liability company » ou une « S - corporation » qui tirent leur valeur de biens
immobiliers situés dans un État contractant sont imposables dans cet État. Dès lors, la plus-value réalisée par un résident américain lors de la cession de ces droits dans un « partnership »
américain est imposable en France dans la mesure où les droits cédés tirent leur valeur de biens immobiliers sis en France.
Ces règles s'illustrent par l'exemple suivant.
Exemple : Soit un « partnership » américain (« general » ou
« limited ») dont l'actif est composé à hauteur de 35 % d'immeubles situés en France, ayant quatre associés détenant chacun 25 % des droits dans le « partnership » :
- un associé est résident de France personne physique ;
- deux associés sont résidents des États-Unis personnes physiques ;
- un associé est une société de capitaux des États-Unis.
En N, l'associé français et l'associé américain qui est une société de capitaux cèdent leurs droits
chacun pour la sommé de 2 millions d'euros.
L'associé français avait acquis ses droits en N-9 pour un montant de 800 000 €. L'associé
américain avait acquis ses droits en N-5 pour la somme de 200 000 €.
L'associé résident de France est imposable en France sur l'intégralité de sa plus-value soit
1 200 000 €.
L'associé américain quant à lui n'est imposable en France qu'à raison de la quote-part de
plus-value liée à la valeur des droits relative aux immeubles situés en France, soit :
35 % de 1 800 000 € = 630 000 €.
2. Part de la plus-value correspondant à un revenu ordinaire aux États-Unis
20
Lors de la liquidation aux États-Unis de la plus-value réalisée par un résident de France à la
suite de la cession de ses droits dans un « partnership », une quote-part de cette plus-value peut être qualifiée de revenu ordinaire pour l'application de l'impôt américain et taxée en
conséquence en fonction des règles conventionnelles en matière de BIC ou de BNC.
Afin de ne pas entraîner de double imposition contraire à la convention, il est admis que ces
sommes soient extournées, sur justification du paiement de l'impôt américain y afférent, du montant de la plus-value taxable en France.
Exemple :
Soit un « partnership » américain dont le bilan se présente comme suit :
Actif
Passif
Valeur comptable
Valeur du marché
Valeur comptable
Valeur du marché
Caisse
15 000
15 000
Dette CT
10 000
10 000
Avances clients
50 000
50 000
Capital
M. Dupont
45 000
75 000
M. Smith
45 000
75 000
Autres
35 000
35 000
Créances clients
0
60 000
100 000
160 000
100 000
160 000
Bilan du partnership américain
Ses deux associés, M. Dupont, résident de France et M. Smith, résident des États-Unis ont chacun
50 % des droits du « partnership » et ont apporté chacun en N-4 45 000 € au capital du « partnership ».
En N, M. Dupont cède ses droits dans le « partnership » pour la somme de 100 000 €.
Aux États-Unis, M. Dupont est imposé en BIC à raison de sa part de « produits à recevoir »
(créances clients) soit 30 000 € censés être représentatifs d'une partie de la valeur de ses droits et par conséquent être inclus dans son prix de vente.
Le montant de sa plus-value nette taxable en France est alors :
(100 000 - 45 000) - 30 000 = 25 000 €.
Remarque : Des divergences d’interprétation des dispositions conventionnelles
sont apparues au regard du régime fiscal applicable aux plus-values réalisées par un associé résident de France lors de la cession de ses participations dans un « partnership » exerçant une
activité commerciale ou industrielle aux États-Unis par le truchement d’un établissement stable.
Pour la partie américaine, dès lors que le « partnership » est totalement transparent,
l’associé n’est pas considéré comme cédant des parts sociales du « partnership » mais comme cédant une partie de l’actif de celui-ci. Si cet actif est en tout ou partie affecté à la poursuite
d’une activité commerciale ou industrielle exercée aux États-Unis dans le cadre d’un établissement stable, il en résulte que l’associé est considéré comme cédant une partie de cet établissement stable
à proportion de ses droits dans le « partnership ». Il résulte de cette analyse que les États-Unis revendiquent le droit d’imposer le gain réalisé à cette occasion par un associé résident de
France sur le fondement des stipulations du a du 3 de l’article 13 de la convention.
Du côté français, en l’absence de toute règle conventionnelle spécifique aux gains en capital
dans l’article 13 de la convention permettant d’instaurer une transparence en matière de plus-value portant sur la cession de parts d’un « partnership » en dehors de celle posée en matière
immobilière par le iii du a du paragraphe 2 de l’article 13 de la convention, la cession de ses participations dans un « partnership » par un résident de France est considérée comme
génératrice d’un gain en capital imposable exclusivement dans l'État de résidence, en application du paragraphe 6 de l’article 13 de la convention.
L’autorité compétente française s’engage donc à étudier, dans le cadre de la procédure amiable
prévue par l’article 26 de la convention, les affaires particulières qui pourraient lui être présentées afin de trouver une solution au cas par cas et remédier aux situations de double imposition qui
pourraient se présenter.
II. Règles applicables à la fortune constituée de droits dans un « partnership »
30
La fortune d'un résident d'un État contractant constituée par les droits dans un
« partnership », une « limited liability company » ou une « S-corporation » est imposable dans l'État de la résidence conformément aux dispositions du paragraphe 5 de
l'article 23.
Toutefois, si et dans la mesure où l'actif du « partnership » est constitué de biens
immobiliers situés dans un État contractant, ou tire sa valeur, directement ou indirectement, de biens immobiliers situés dans un État contractant, la fortune constituée par des droits dans ce
« partnership », est imposable dans l'État de situation des biens, conformément aux dispositions du c) du paragraphe 1 de l'article 23 de la convention.
40
Cette dernière disposition ne s'applique pas à la fortune d'un résident d'un État contractant
constituée par des droits dans une « limited liability company » ou dans une « S-corporation ».
Ces entités sont, en effet, constituées sous la forme juridique de sociétés de capitaux.
Dès lors, la fortune constituée par des droits dans ces entités est également régie par les
dispositions du b du paragraphe 1 et du paragraphe 2 de l'article 23 de la convention.
C'est ainsi que la fortune d'un résident de France constituée de droits dans une
« limited liability company » dont l'actif est constitué pour au moins 50 pour cent de biens immobiliers situés aux États-Unis, ou tire au moins 50 pour cent de sa valeur, directement ou
indirectement, de biens immobiliers situés aux États-Unis, est imposable aux États-Unis (convention, art. 23, § 1-b).
De même, si une personne physique résidente de France détient plus de 25 % des droits d'une
« S-corporation » américaine n'étant pas à prépondérance immobilière, la fortune constituée par ces droits est également imposable aux États-Unis en application du paragraphe 2 de l'article
23 de la convention.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-USA-10-20-30
|
https://bofip.impots.gouv.fr/bofip/5522-PGP.html/identifiant=BOI-INT-CVB-USA-10-20-30-20150812
|
2015-08-12 00:00:00
|
0c5c06f139befb703a7c6188f63d461fb3fc6b8f942f4395de8d5d56fd984f1a
|
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] |
1
Le plan d'épargne pour la retraite collectif (PERCO) est un plan d'épargne salariale dans lequel
les sommes ou valeurs sont bloquées jusqu'au départ à la retraite, sauf dans un nombre limitatif de situations énumérées à l'article R.
3334-4 du code du travail (C. trav.).
Le régime fiscal des bénéficiaires est décrit ci-après.
Pour plus de précisions sur l'économie générale du PERCO ainsi que sur la situation au regard de
l'entreprise, il convient de se reporter au BOI-BIC-PTP-20-50.
I. Pendant la période d'indisponibilité
10
Pendant la période d’indisponibilité, le régime fiscal du PERCO est similaire à celui du plan
d'épargne entreprise (PEE) auquel il convient de se reporter (BOI-RSA-ES-10-30-10) sous réserve des précisions suivantes.
20
Les sommes versées annuellement par une ou plusieurs entreprises pour chaque salarié ou personne
mentionnée à l'article L. 3332-2 du code du travail ne peuvent excéder un plafond fixé à 16 % du montant annuel du plafond de la
sécurité sociale dans la limite du triple de la contribution du bénéficiaire (C. trav., art. R. 3334-2).
30
S'agissant du régime fiscal des droits transférés du compte épargne-temps (CET) vers le PERCO
(BOI-BIC-PTP-20-50), il convient de se reporter aux II-B-1 à II-B-2-a § 90 à 100 du BOI-RSA-CHAMP-20-30-40.
40
En l'absence de CET dans l'entreprise, le salarié peut, dans la limite de dix jours par an,
verser les sommes correspondant à des jours de repos non pris sur le PERCO. Ces sommes bénéficient de l'exonération prévue au b du 18° de
l'article 81 du code général des impôts [CGI] (C. trav.,
art. L. 3334-8).
II. Lors de la délivrance des sommes après le départ à la retraite
50
Conformément à l'article L.
3334-15 du code du travail, la délivrance des sommes ou valeurs inscrites aux comptes des participants s'effectue sous forme de rente viagère acquise à titre onéreux.
Toutefois, l'accord qui établit le PERCO peut prévoir des modalités de délivrance en capital
et de conversion en rente de ces sommes ou valeurs, ainsi que les conditions dans lesquelles chaque participant au plan exprime son choix.
A. Délivrance des sommes ou valeurs sous forme de rentes viagères acquises à titre onéreux (RVTO)
1. Le capital constitutif de la rente
60
Le capital constitutif de la rente est exonéré d’impôt sur le revenu.
En revanche, les prélèvements sociaux dus sur les produits de placement sont dus, au moment de
la délivrance des avoirs, sur le revenu constitué par la différence entre les sommes ou valeurs provenant du PERCO et le montant des sommes ou valeurs versées dans ce plan. Ces prélèvements
s’effectuent dans les conditions prévues au 7° du II de l’article L. 136-7 du code de la sécurité sociale (CSS) auquel
renvoie l’article 1600-0 D du CGI, à l’article
1600 0 H du CGI, à l’article L. 245-15 du CSS, auquel renvoie le II de
l’article 1600-0 F bis du CGI, au 2° de
l'article L. 14-10-4 du code de l'action sociale et des familles (CASF) et au III de
l'article L. 262-24 du CASF.
2. Lors du service de la rente
70
La rente est imposable à l’impôt sur le revenu dans les conditions prévues au 6 de
l’article 158 du CGI, compte tenu de l’âge du crédirentier lors de l’entrée en jouissance de la rente. Le montant imposable
correspond à la quote-part des arrérages représentatifs des intérêts produits par le capital postérieurement à la conversion en rente.
Les prélèvements sociaux dus au titre des revenus du patrimoine sont dus sur la même assiette
que celle soumise à l’impôt sur le revenu. Ils s’effectuent dans les conditions prévues à l’article L. 136-6 du CSS,
auquel renvoie l’article 1600-0 C du CGI, à
l’article 1600-0 G du CGI, à l’article L.
245-14 du CSS, auquel renvoie le I de l’article 1600-0 F bis du CGI, au 2° de
l'article L. 14-10-4 du CASF et au III de
l'article L. 262-24 du CASF.
B. Délivrance des sommes ou valeurs sous forme de capital le cas échéant converti en rentes viagères à titre onéreux
80
Le capital perçu est exonéré d’impôt sur le revenu mais il est assujetti aux
prélèvements sociaux selon les modalités précisées au II-A-1 § 60.
90
En cas de conversion en rente de ce capital, la rente est soumise à l’impôt sur le revenu et
aux prélèvements sociaux selon les modalités précisées au II-A-2 § 70.
III. Déblocage anticipé : délivrance des avoirs sous forme de capital
100
Les modalités d’imposition sont celles précisées au II-B § 80 pour la sortie
sous forme de capital.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RSA-ES-10-30-20
|
https://bofip.impots.gouv.fr/bofip/5604-PGP.html/identifiant=BOI-RSA-ES-10-30-20-20160421
|
2016-04-21 00:00:00
|
1ff4649cef9687ac839acac5f404a43ac2ab90d2f62cf0138e3d9b0177141d79
|
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] |
I. Demande d'agrément à remplir
Liste non exhaustive des documents et renseignements à produire
Responsable du dossier : nom ; qualité ; téléphone ; adresse électronique.
A. Renseignements sur la société créée pour la reprise
- Dénomination, forme juridique (siège et numéro de téléphone si la société est déjà créée) ;
- Montant et répartition du capital social ;
- Date de création de la société (ou date prévue pour cette création) ;
- Ensemble des informations permettant d’apprécier le cas échéant la qualité de PME au sens
communautaire (effectifs, chiffre d'affaires et total du bilan), y compris les renseignements relatifs aux actionnaires ou associés (effectif, taux de détention du capital, etc.).
B. Renseignements sur l’entreprise reprise
- Dénomination, forme juridique, siège social ;
- Capital social et identité des actionnaires ou associés pendant l’année précédant la reprise
(s’il s’agit d’une société) ;
- Identité du ou des exploitants pendant l’année précédant la reprise (s’il s’agit d’une
entreprise individuelle) ;
- Numéro de code NAF rév. 2, 2008 ;
- Historique résumé ;
- Activité (nature, évolution des ventes depuis trois ans, liste des principaux clients) ;
- Installations actuelles (localisations, investissements des trois dernières années) ;
- Répartition par établissement de l’effectif des salariés permanents de l’entreprise, à la date
de la demande.
C. Situation financière de l’entreprise rachetée
- Crédits en cours (établissements prêteurs) ;
- Aides publiques obtenues au cours des cinq dernières années ;
- Identification de l’organisme délivrant ces aides ;
- Qualification communautaire des aides publiques reçues ;
- Copie des trois derniers bilans et comptes de résultats ;
- État des dettes et des créances ;
- Tous éléments susceptibles de permettre de juger de l’état de difficulté.
D. Modalités de la reprise
- En cas de cession dans le cadre d’une procédure de redressement judiciaire
(code de commerce, art. L. 631-22) : copie du jugement qui prononce la cession ;
- En cas de cessions ordonnées par le juge-commissaire en application de
l'article L. 642-1 du code de commerce : copie du jugement qui prononce la liquidation judiciaire ;
[- Forme de la reprise : rachat des actifs ou prise en location-gérance avec rengagement de rachat
; ]
- Nature et valeur d’acquisition des actifs repris ;
- Date prévue pour la reprise [ou la conclusion du contrat en location-gérance] ;
- Information sur une éventuelle saisine du CODEFI ou du CIRI.
E. Plan de redressement et résultats attendus
- Raisons et objectifs du programme d’investissements ;
- Conditions futures d’exercice de l’activité (localisation, nature des fabrications qu’il est
envisagé de poursuivre, etc.) ;
- Période de réalisation ;
- Moyens à mettre en œuvre ;
- Comptes de résultats prévisionnels des trois premiers exercices ;
- Incidences sociales sur cinq ans :
- nombre d’emplois dont le maintien ou la création est prévu, notamment lors de la période
d’exonération,
- évolution du nombre d’emplois, par qualification, sur cinq ans, en distinguant notamment le
nombre de salariés permanents, d’intérimaires, de stagiaires ou d’apprentis,
- reclassements éventuels,
- actions de formation et de reclassement envisagées ;
- Détail des coûts éligibles tels que prévus au 2 du II de
l’article 44 septies du code général des impôts (CGI), établis de manière prévisionnelle ;
- Plan de financement du programme sur trente-six mois :
Besoins
Année de la demande
Total
20...
20...
20...
1. Frais de premier établissement
2. Terrains
3. Constructions
4. Acquisition d’immeubles et de fonds de commerce auprès de l’entreprise en difficulté
5. Installations et aménagements
6. Acquisition de matériels et d’outillages
Total des investissements du programme (hors TVA)
7. Accroissement du fonds de roulement
8. Distribution de dividendes
9. Échéances de crédits
Total des besoins
Ressources
1. Apports en fonds propres (en capital ou en comptes courants bloqués)
2. Réalisation d’actifs
3. Capacité d’autofinancement
4. Prélèvements sur fonds de roulement
5. Prêts à long terme(1)
6. Crédits à moyen terme(1)
7. Aides de l’État(2) :
Primes d’aménagement du territoire
Prêts ordinaires ou participatifs
Aides fiscales
(CGI, art. 44 septies)
Autres aides de l’État
8. Aides des collectivités locales
(à préciser, notamment aides fiscales CGI, art. 1464 B et
CGI, art. 1383 A)(2)
9. Autres aides publiques (à préciser, notamment aide fiscale CGI, art. 1602 A)(2)
Total des ressources
(1) Préciser les contacts en cours avec des établissements de crédit.
(2) Préciser s’il s’agit d’aides placées sous la règle « de minimis »
régie par le règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l’application
des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
F. Autres aides publiques demandées ou obtenues pour cette opération
Si des aides fiscales ou financières prévues en matière d’aménagement du territoire ont été
demandées, indiquer le lieu et la date de dépôt du dossier.
Si d’autres aides publiques fiscales ou financières ont été demandées, indiquer le lieu et la date
de dépôt du dossier.
G. Engagements de l’entreprise
M. .............................., agissant pour le compte de la société
.......................... en qualité de ......................... (fonction exercée) ......................... s’engage :
- à réaliser l’opération pour laquelle l’exonération est demandée dans les conditions et délais
prévus par la présente demande ;
- à conserver les emplois maintenus ou créés dans le cadre de la reprise, dont le coût est
retenu en application du 2 du II de l’article 44 septies du CGI, pendant une période de trois ans/cinq ans [rayer la
mention inutile] à compter de la date de reprise ou de création des emplois.
A ................................, le ..............................
(signature)
Demande à adresser en trois exemplaires au service chargé de statuer sur la demande d’agrément
dont dépend le lieu de situation de l’entreprise créée pour la reprise ou de son établissement principal si elle exerce son activité sur plusieurs sites.
II. Identification des services compétents en matière d'agrément
Services compétents
Direction de contrôle fiscal
Départements rattachés
Bureau des agréments
statuant sur les demandes d'agrément définies au II de l'article 170 septies F de l'annexe IV au CGI
DGFiP, Service juridique de la fiscalité
Compétence nationale
Lille
DRFiP du Nord-Pas-de-Calais et du département du Nord
Nord ; Pas-de-Calais ; Seine-Maritime ; Eure ; Somme ; Aisne ; Oise
Paris
DRFiP de Paris
Pôle gestion fiscale centre et services spécialisés
Paris ; Seine-et-Marne ; Yvelines ; Essonne ; Hauts-de-Seine ; Seine-Saint-Denis ; Val-de-Marne ; Val d’Oise
Nancy
DDFiP de Meurthe et Moselle
Ardennes ; Marne ; Aube ; Haute-Marne ; Meuse ; Moselle ; Meurthe-et-Moselle ; Vosges ; Bas-Rhin ; Haut-Rhin ; Haute-Saône ;
Doubs ; Jura ; Territoire de Belfort
Rennes
DRFiP d’Ille-et-Vilaine
Finistère ; Côtes-d’Armor ; Ille-et-Vilaine ; Morbihan ; Loire-Atlantique ; Mayenne ; Sarthe ; Maine-et-Loire ; Vendée ;
Manche ; Calvados ; Orne
Bordeaux
DRFiP d'Aquitaine et du département de la Gironde
Gironde ; Dordogne ; Lot-et-Garonne ; Landes ; Pyrénées-Atlantiques ; Deux-Sèvres ; Vienne ; Charente ; Charente-Maritime ;
Haute-Vienne ; Creuse ; Corrèze
Toulouse
DRFiP de Haute-Garonne
Haute-Garonne ; Ariège ; Hautes-Pyrénées ; Gers ; Tarn ; Tarn-et-Garonne ; Aveyron ; Lot ; Lozère ; Gard ;
Hérault ; Aude ; Pyrénées-Orientales
Marseille
DRFiP de Provence-Alpes-Côtes d'Azur et du département des Bouches du Rhône
Bouches-du-Rhône ; Vaucluse ; Hautes-Alpes ; Alpes-de-Haute-Provence ; Alpes-Maritimes ; Var ; Corse-Du- Sud ; Haute-Corse
Lyon
DRFiP de Rhône-Alpes et du département du Rhône
Rhône ; Ain ; Savoie ; Haute-Savoie ; Isère ; Drôme ; Ardèche ; Loire ; Saône-et-Loire ; Nièvre ; Côte-d’Or ; Yonne
Orléans
DRFiP du Centre et du département du Loiret
Loiret ; Loir-et-Cher ; Eure-et-Loir ; Indre-et-Loire ; Cher ; Indre ; Allier ; Puy-de-Dôme ; Haute-Loire ; Cantal
DOM : Guadeloupe
DRFiP de Guadeloupe
Guadeloupe
DOM : Guyane
DRFiP de la Guyane
Guyane
DOM : Martinique
DRFiP de la Martinique
Martinique
DOM : Réunion
DRFiP de la Réunion
Réunion
DOM : Mayotte
DRFiP de Mayotte
Mayotte
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000121
|
https://bofip.impots.gouv.fr/bofip/671-PGP.html/identifiant=BOI-LETTRE-000121-20150603
|
2015-06-03 00:00:00
|
1b1a702756081d59738418c07f16cbfe40a7cf077f300e8080fd6b1c88806ebc
|
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] |
Pour que les sommes versées à titre d'intérêt soient déductibles, plusieurs conditions doivent
être satisfaites :
I. Les sommes versées doivent constituer effectivement des intérêts
1
Pour être assimilées à des intérêts, les sommes versées doivent présenter pour l'entreprise le
caractère de loyer de l'argent emprunté.
Ne peuvent être regardés comme des intérêts et ne sont, dès lors, pas déductibles :
- les versements qui correspondent au remboursement du capital de la dette ou de l'emprunt ;
- les sommes représentatives du prix d'achat d'un bien de l'actif, dans le cas de paiement
fractionné de ce prix ;
- les arrérages d'une rente viagère versée en paiement d'un fonds de commerce ou d'autres
éléments d'actif (cf. BOI-BIC-CHG-20-10-20) ;
- les intérêts dus par le vendeur d'un fonds et pris en charge par l'acquéreur à titre d'élément
du prix d'acquisition.
Remarque : Les primes d'assurances dont la souscription a été imposée à l'entreprise pour garantir
le remboursement d'un emprunt contracté pour les besoins de l'exploitation présentent le caractère de charges financières (cf. sur ce point, BOI-BIC-CHG-40-20-20).
II. Les intérêts doivent rémunérer des capitaux empruntés pour les besoins de l'entreprise et dans son intérêt
10
Sous réserve des frais et charges correspondant aux emprunts et découverts bancaires lorsque
le «compte de l'exploitant» est débiteur (cf. BOI-BIC-CHG-50-40), répondent en général à cette condition les intérêts des dettes de l'entreprise ayant un caractère
commercial, notamment :
- les intérêts payés aux fournisseurs ;
- les intérêts payés pour l'acquisition d'un fonds de commerce. Les charges résultant d'un
emprunt contracté par une entreprise individuelle pour une telle acquisition sont admises, en principe, en déduction du résultat imposable de l'exploitation ;
- les intérêts afférents au prix d'achat des éléments d'actif ;
- les intérêts d'obligations émises par les sociétés ;
- les intérêts des emprunts contractés pour les besoins de l'entreprise.
20
À cet égard, il est souligné que, s'il y a lieu de rechercher l'emploi qui a été fait des
capitaux empruntés, il ne convient pas de s'immiscer dans la gestion financière de l'entreprise en portant un jugement sur l'opportunité de tel ou tel emprunt dès lors que celui-ci a effectivement été
contracté dans un but commercial.
Le Conseil d'État a jugé que, s'agissant d'emprunts contractés par un exploitant de moulin
auprès d'organismes bancaires tant pour s'assurer une participation dans une société à responsabilité limitée créée en vue de l'acquisition d'un autre moulin qu'afin de financer les travaux
d'amélioration technique qu'il a fait effectuer dans sa propre exploitation, l'administration, qui n'a pas à apprécier le bien fondé de mesures prises par un chef d'entreprise pour la gestion
financière de celle-ci, n'a pas le droit de prétendre que les travaux d'amélioration susvisés auraient pu être réalisés par l'intéressé avec ses seuls fonds propres. D'autre part, si ces emprunts ont
pu servir pour partie à financer les apports à la SARL, ils n'en doivent pas moins, en raison de la nature de cette dernière opération, être considérés comme ayant été contractés dans l'intérêt de
l'entreprise personnelle du contribuable. Celui-ci est donc en droit de compter les frais financiers afférents à ces emprunts parmi les charges déductibles pour la détermination du bénéfice imposable
de son exploitation commerciale (CE, arrêt du 20 décembre 1963, req. n° 52308, RO, p. 466).
30
Toutefois il appartient à l'administration d'apprécier si les capitaux empruntés ont bien été
utilisés pour des besoins professionnels et non au profit personnel de l'exploitant ou des associés.
C'est ainsi que ne peuvent être admis parmi les charges déductibles :
- les intérêts payés par une société à titre de caution solidaire d'un associé lorsque
l'opération de cautionnement a été effectuée, non dans l'intérêt commercial de l'entreprise, mais dans celui, personnel, de l'associé ;
- les frais financiers correspondant à des avances bancaires ou des emprunts utilisés par une
entreprise pour le financement des prélèvements personnels de l'exploitant ou d'un associé en nom (cf. BOI-BIC-CHG-50-40) ;
- les intérêts d'un emprunt contracté par une entreprise qui a mis le capital emprunté à la
disposition des associés pour des opérations personnelles ;
- les intérêts versés par une société qui a contracté un emprunt sans nécessité pour les
besoins de l'exploitation et qui a consenti, par la suite, un prêt d'un montant supérieur, sans intérêt, à un associé maître de l'affaire ;
- les intérêts afférents à un emprunt contracté par un associé de société en nom collectif
pour effectuer son apport en espèces ;
- les intérêts afférents à une partie d'un emprunt -contracté par une société solidairement
avec les associés en leur nom personnel- affectée, selon le contrat de prêt, au remboursement d'une dette hypothécaire à la charge personnelle des associés (CE, arrêt du 2 mai 1941, req. n° 67729, RO,
p. 122).
D'une manière générale, les intérêts d'emprunt compris par l'entreprise dans ses charges
déductibles ne peuvent être exclus que s'il est démontré que lesdits emprunts n'ont pas été réalisés dans l'intérêt de l'exploitation. Il en est ainsi lorsqu'une entreprise qui a emprunté des fonds
moyennant le paiement d'intérêts les utilise pour effectuer des prêts sans intérêts à ses associés. Cependant, lorsqu'il ne peut être établi une corrélation entre l'emprunt effectué et les prêts
consentis par l'entreprise, l'Administration peut réintégrer dans le bénéfice social imposable les libéralités correspondant à cette dispense d'intérêts (CE, arrêt du 3 juin 1947, req. n° 79189, RO,
p. 233).
III. L'entreprise doit justifier de l'existence de la dette et du versement des intérêts
40
Cette justification doit résulter de la production des actes constatant les emprunts et de la
comptabilité. C'est ainsi qu'un emprunt ne figurant pas au bilan ne peut être retenu même s'il est réalisé pour les besoins de l'entreprise. Toutefois, en ce qui concerne les intérêts d'un emprunt
hypothécaire, il n'est pas nécessaire que le bien hypothéqué figure au bilan.
IV. La déduction des intérêts et arrérages compris dans les charges des entreprises n'est pas subordonnée à leur
déclaration
50
Sur l'obligation de déclarer les intérêts rémunérant les comptes courants d'associés,
cf. BOI-BIC-CHG-50-50-30.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHG-50-20-10
|
https://bofip.impots.gouv.fr/bofip/990-PGP.html/identifiant=BOI-BIC-CHG-50-20-10-20120912
|
2012-09-12 00:00:00
|
947ba851c07e87c1ea448f2c948c089a8bb18c358194ce81df1a80af6bc48c0e
|
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] |
I. Parts ou actions de sociétés ou organismes ayant une activité industrielle, commerciale, artisanale, agricole ou
libérale détenus à moins de 10 %
1
Les troisième à cinquième alinéas du 2° de
l'article 965 du code général des impôts (CGI) excluent de l'assiette de l'impôt sur la fortune immobilière (IFI) les parts ou
actions de sociétés ou d’organismes qui ont pour activité une activité industrielle, commerciale, artisanale, agricole ou libérale dans lesquelles le redevable et les membres du foyer fiscal
détiennent, directement ou indirectement, moins de 10 % du capital et des droits de vote.
Cette exclusion concerne tant la société ou l’organisme dont le redevable détient directement
des parts ou actions que les sociétés et organismes dont il détient indirectement des parts ou actions.
L'exclusion, pour la détermination de l'assiette de l'IFI, des parts ou actions d'une société ou
d'un organisme emporte l'absence de prise en compte de l'ensemble de son actif, y compris de ses éventuels biens ou droits immobiliers ou participations dans des entités ayant une activité civile et
détenant de tels biens et droits.
L’application de cette règle appelle les remarques suivantes.
A. Nécessité d’une activité éligible de type industrielle, commerciale, artisanale, agricole ou libérale
10
Pour bénéficier de cette exclusion, la société ou l'organisme concerné doit
avoir pour activité une activité industrielle, commerciale, artisanale, agricole ou libérale (BOI-PAT-IFI-20-20-20-30).
B. L’activité éligible doit être en principe exclusive
20
En principe, pour que les parts ou actions de la société ou de l'organisme
bénéficient de l'exclusion prévue au troisième et au quatrième alinéas du 2° de l'article 965 du CGI, l'activité industrielle,
commerciale, artisanale, agricole ou libérale doit constituer l'activité exclusive de la société ou de l'organisme.
Toutefois, il est admis que la société ou l'organisme puisse exercer également
des activités d'une autre nature, sous réserve que l'activité éligible reste significativement prépondérante.
Le caractère significativement prépondérant de l'activité éligible s'apprécie
au regard de la valeur des éléments de l'actif immobilisé et du chiffre d’affaires réalisé.
Il est admis que l'activité éligible est significativement prépondérante
lorsque la valeur vénale réelle des actifs qui sont affectés à cette activité et le chiffre d’affaires afférent à cette activité représentent au moins 80 % de la valeur vénale de l'ensemble des
éléments de l’actif et respectivement du chiffre d’affaires total.
C. Le redevable doit détenir moins de 10 % du capital et des droits de vote
30
Pour l'application de
l'article 965 du CGI, seules sont exclues de l’assiette de l’IFI les parts ou actions de sociétés ou d'organismes qui ont pour
activité une activité industrielle, commerciale, artisanale, agricole ou libérale et dont le redevable détient directement ou indirectement, seul ou conjointement avec les autres membres du foyer
fiscal, moins de 10 % du capital et des droits de vote.
Sous réserve de satisfaire à cette condition, aucun des biens et droits
immobiliers détenus dans la société ou l’organisme ou dans les éventuelles participations de la société ou de l’organisme ne sera retenu pour l'assiette de l'IFI, sous réserve des précisions apportées
infra au I-D § 70 à 100.
Le seuil de 10 % doit être respecté à la fois au regard de la détention du
capital et de celle des droits de vote. Ainsi, par exemple, un redevable qui détient 9 % du capital mais 18 % des droits de vote ne pourra se prévaloir de l’exclusion.
40
Afin d'éviter que le redevable ne scinde sa participation en plusieurs lots
tous inférieurs au seuil de 10 % ou ne dilue artificiellement sa participation dans son cercle familial, il est précisé que, pour l’appréciation de ce seuil, il est tenu compte de l’ensemble des
participations, directes ou indirectes, détenues par le redevable ainsi que par les membres de son foyer.
Ainsi, un redevable qui détient personnellement une participation directe
correspondant à 8 % du capital et des droits de vote dans une société A ayant une activité éligible, n'aura pas à déclarer à l'IFI ses parts ou actions représentatives de biens ou droits immobiliers
imposables s'il ne détient aucune participation indirecte dans cette société et si aucun des membres de son foyer fiscal ne détient directement ou indirectement de parts de cette société. Si toutefois
il détient par ailleurs une participation indirecte par l'intermédiaire d'une société B à hauteur de 3 % du capital et des droits de vote dans cette même société, le seuil de 10 % est alors atteint et
il ne peut plus prétendre à l’exclusion de champ. Il en irait de même si les 3 % supplémentaires de participation étaient détenues, directement ou indirectement, par un autre des membres de son foyer
tel que son conjoint, son concubin ou son partenaire de PACS.
50
Pour l'appréciation de ce seuil, il y a lieu de tenir compte des parts ou
actions détenues par l’intermédiaire d'une société, d'un organisme ou de toute autre structure non dotés de la personnalité morale.
60
Exemple :
M. X détient 18 % du capital et des droits de vote dans une société commerciale A, qui détient
50 % du capital et des droits de vote de la société B. Cette dernière a une activité commerciale significativement prépondérante (I-B § 20) et un immeuble imposable est inscrit à
son actif. M. X ne détient aucune autre participation dans son patrimoine. Les membres de son foyer fiscal ne détiennent de participation ni dans A ni dans B.
M. X détient plus de 10 % directement dans la société A : la participation de M. X dans la
société A est donc comprise dans l'assiette à hauteur de la fraction de sa valeur représentative de biens ou droits immobiliers, détenus directement ou indirectement, imposables.
En revanche, M. X détient indirectement 9 % du capital et des droits de vote de la société B.
Aussi, la fraction de la valeur des parts de la société B représentative de la valeur de l'immeuble imposable détenu par la société B ne sera pas retenue pour apprécier la valeur imposable des parts
de la société A.
Si aucun autre bien ou droit immobilier n'est détenu directement ou indirectement par la société
A, M. X n'aura aucune valeur à déclarer au titre de sa participation dans la société A.
Toutefois, si M. X détient par ailleurs d'autres participations dans la société B, directes et/ou
indirectes, qui le conduisent à dépasser le seuil de 10 % à l'égard de cette société, sa participation dans la société A sera imposée à raison de la fraction de sa valeur représentative des parts de
la société B représentative de la valeur de l'immeuble imposable.
Ces dispositions s'appliquent sous réserve du droit de contrôle de l'administration quant au
but recherché et qui pourra, le cas échéant, mettre en œuvre la procédure prévue à l'article L. 64 du livre des procédures
fiscales.
D. Exceptions à l'exclusion
70
L’exclusion de champ prévue dans les conditions définies au
I-A à I-C § 10 à 60 ne s’applique toutefois pas :
- aux biens et droits immobiliers détenus directement par des sociétés ou
organismes contrôlés, par le redevable ou l’un des membres du foyer fiscal, au sens du 2° du III de l'article 150-0 B ter
du CGI ;
- aux biens et droits immobiliers dont le redevable ou l'un des membres du
foyer fiscal se réserve la jouissance en fait ou en droit.
80
Ces exceptions s'appliquent sous réserve des exclusions prévues aux a et b du
2° de l'article 965 du CGI relatives, sous certaines conditions, aux immeubles affectés à une activité industrielle,
commerciale, agricole, artisanale ou libérale (BOI-PAT-IFI-20-20-20-10 au II § 150 à 280).
1. Le redevable contrôle la société ou l'organisme qui détient directement les biens et droits immobiliers imposables
90
Les parts ou actions de sociétés ou d’organismes qui ont pour activité une
activité industrielle, commerciale, artisanale, agricole ou libérale que le redevable contrôle, au sens du 2° du III de
l'article 150-0 B ter du CGI, seul ou avec les membres de son foyer, demeurent comprises dans l’assiette imposable à
hauteur de la fraction de leur valeur représentative de biens ou droits immobiliers imposables, y compris si le redevable conjointement avec les membres de son foyer fiscal en détient moins de 10 % du
capital et des droits de vote.
Pour plus de détails sur la définition du contrôle au sens du 2° du III de
l'article 150-0 B ter du CGI, il convient de se reporter au III-B-1 § 330 à 350 du BOI-PAT-IFI-20-20-20-10. Il est précisé que,
conformément aux dispositions de cet article ainsi que des quatrième et cinquième alinéas du 2° de l’article 965 du CGI, sont
ici visées les sociétés que le redevable, seul ou avec les membres de son foyer, contrôle directement ou indirectement.
Le critère de détention de la majorité des droits de vote ou des droits dans
les bénéfices sociaux s'apprécie en tenant compte des droits du contribuable seul ou conjointement avec son conjoint, son partenaire du pacte civil de solidarité ou son concubin notoire, leurs
ascendants, descendants ou leurs frères et sœurs. Ainsi, le redevable qui détient une participation dans une société dans laquelle il dispose seul de 9 % du capital et des droits de vote mais dont les
parents détiennent 42 % des droits de vote sera imposé sur sa participation dans la société concernée, à hauteur de sa fraction représentative d'actifs immobiliers imposables.
2. Le redevable dispose de la jouissance des biens et droits immobiliers imposables
100
Les parts ou actions des sociétés ou organismes qui ont pour activité une
activité industrielle, commerciale, artisanale, agricole, ou libérale et dont le redevable, conjointement avec les membres de son foyer fiscal détient moins de 10 % du capital et des droits de vote,
demeurent retenues dans l’assiette imposable à hauteur de la fraction de leur valeur représentative des biens ou droits immobiliers dont le redevable ou les membres de son foyer fiscal se réservent,
en fait ou en droit, la jouissance.
Pour plus de détails sur la notion de jouissance en fait ou en droit, se
reporter au III-B-2 § 360 du BOI-PAT-IFI-20-20-20-10.
II. Régime particulier des parts ou actions de certains organismes de placement collectif
A. Régime d'imposition des droits détenus dans certains organismes de placement collectif
110
En principe, les droits détenus dans des organismes de placement collectif
sont imposables à raison de la fraction de leur valeur représentative des biens ou droits immobiliers imposables en application de
l'article 965 du CGI.
120
Par exception,
l'article 972 bis du CGI prévoit que les droits que le redevable détient sur certains organismes de placement collectif
sont exclus de l'assiette imposable, sous réserve de satisfaire aux conditions cumulatives suivantes :
- le redevable doit détenir, seul ou conjointement avec les autres membres du
foyer fiscal, moins de 10 % des droits de l'organisme de placement collectif ;
- l'actif de l'organisme de placement collectif est composé, directement ou
indirectement, à hauteur de moins de 20 % de biens ou droits immobiliers imposables ;
- l'organisme de placement collectif doit correspondre à l'un des organismes
limitativement énumérés par l'article 972 bis du CGI.
130
Cette exception s'applique que l'organisme de placement collectif soit doté ou
non de la personnalité morale. A cet égard, il est rappelé que pour l’application de l’article 972 bis du CGI, les
organismes non dotés de la personnalité morale sont traités comme des organismes relevant des règles prévues au 2° de l’article 965
du CGI.
140
Cette exception s'applique aux organismes dans lesquels le redevable détient directement ou
indirectement des droits : la circonstance que les droits dans l'organisme soient détenus par l'intermédiaire d'une société ou d'un organisme, ou encore qu'ils composent les unités de compte d'un
contrat d'assurance vie ou d'un bon ou contrat de capitalisation ne fait pas par elle-même obstacle à son bénéfice, toutes autres conditions étant par ailleurs remplies.
B. Organismes de placement collectif éligibles à l’exclusion
1. Condition relative au niveau de détention par le redevable des droits de l'organisme de placement collectif
150
Le redevable doit détenir, seul ou conjointement avec les autres membres du
foyer fiscal, moins de 10 % des droits de l'organisme de placement collectif.
Pour apprécier le seuil de détention de 10 %, il est fait masse de la
détention directe et indirecte du redevable et des membres du foyer fiscal.
Ainsi, le redevable qui détient directement 3 % des droits d'un organisme de placement
collectif et qui détient par ailleurs 50 % des parts dans une société A détenant elle-même 16 % des droits du même organisme de placement collectif ne peut bénéficier de l'exclusion, dès lors qu'il
détient, directement et indirectement, plus de 10 % de l'organisme considéré.
Pour apprécier le seuil de 10 %, il est tenu compte du pourcentage de détention du capital des
organismes de placement collectif constitués sous forme sociétale ou des parts de fonds commun de placement correspondant aux droits du porteur de parts dans la co-propriété.
2. Condition relative à la composition de l'actif de l'organisme de placement collectif
160
Les biens et droits immobiliers imposables, détenus directement ou
indirectement par l'organisme de placement collectif, doivent représenter moins de 20 % de son actif.
Pour apprécier ce critère, il est ainsi tenu compte des biens et droits
immobiliers imposables détenus directement par l'organisme, mais également de ceux détenus dans des sociétés ou organismes dont l'organisme de placement collectif détient des parts ou actions. La
valeur des biens et droits immobiliers imposables détenus indirectement par l'organisme de placement collectif est déterminée conformément aux règles posées par
l'article 965 du CGI.
Notamment, ne sont pas retenus les immeubles et droits immobiliers détenus
dans des sociétés ou organismes qui ont pour activité une activité industrielle, commerciale, artisanale, agricole ou libérale dont le redevable détient moins de 10 % dans les conditions mentionnées
supra au I § 1 à 100.
170
Exemple :
Soit un organisme de placement collectif (OPC), dont la valeur vénale des actifs est estimée à 10
millions d'euros et dont M. X détient 5 % des droits.
L'OPC détient à son actif un immeuble imposable d'une valeur vénale de 400 000 euros, 8 % des
parts d'une société civile immobilière (SCI) d'une valeur de 20 millions euros et 8 % des parts d'une société A ayant pour activité une activité commerciale d'une valeur estimée de 100 millions
d'euros.
L'actif de la SCI est composé d'immeubles imposables d'une valeur vénale de 18 millions d'euros
pour un actif total de 25 millions d'euros.
Détermination du seuil de 20 % :
1° Les éventuels immeubles détenus dans la société commerciale A ne sont pas retenus pour le
calcul, qu'ils soient ou non affectés à son activité commerciale, dès lors que cette société est exclue par le 2° de l'article 965
du CGI (M. X détient moins de 10 % du capital et des droits de vote, toutes autres conditions étant remplies).
2° Les immeubles imposables détenus dans la SCI représentent 18 millions / 25 millions = 72 % de
l'actif de la SCI.
La valeur imposable des parts de la SCI détenues par l’OPC représente : (20 millions * 72 %) *
8 % = 1 152 000 euros.
3° L’immeuble détenu en direct par l’OPC est retenu pour sa valeur totale, soit 400 000 euros.
La valeur totale des biens et droits immobiliers imposables, détenus directement et indirectement
par l'OPC est donc de : valeur de l'immeuble détenu en direct + valeur de la fraction imposable des parts de la SCI, soit 1 152 000 + 400 000 = 1 552 000 €.
Le coefficient représentatif de la fraction imposable de l'OPC correspond à
Cela représente 1 552 000 / 10 000 000 = 15,52 % de l'actif de l'OPC.
La condition liée au respect du seuil de 20 % est donc satisfaite et le redevable ne sera pas
imposé à hauteur de ses droits dans l'OPC, sous réserve toutefois qu’il respecte par ailleurs le seuil maximal de détention de 10 % des droits de l’OPC (en prenant en compte ses éventuelles
participations indirectes dans l'OPC).
3. Condition relative à la nature des organismes de placement collectif éligibles
180
Pour que l'exclusion prévue à
l'article 972 bis du CGI s'applique, l'organisme de placement collectif doit appartenir à l'une des catégories
limitativement énumérées ci-après :
1° organisme de placement collectif en valeurs mobilières mentionné à
l'article L. 214-2 du code monétaire et financier (CoMoFi).
2° fonds d'investissement à vocation générale mentionné à
l'article L. 214-24-24 du CoMoFi, fonds de capital investissement mentionné à
l'article L. 214-27 du CoMoFi, fonds de fonds alternatif mentionné à
l'article L. 214-139 du CoMoFi, fonds professionnel à vocation générale mentionnés à
l'article L. 214-143 du CoMoFi, fonds déclaré mentionné à
l'article L. 214-152 du CoMoFi, ou fonds d'épargne salariale mentionnés à
l'article L. 214-163 du CoMoFI.
Sont toutefois exclus les fonds relevant de l'une de ces catégories qui réservent la
souscription ou l'acquisition de leurs parts ou actions en application de l'article L. 214-26-1 du CoMoFi.
3° société d'investissement à capital fixe mentionnée à
l'article L. 214-127 du CoMoFi et un organisme de financement mentionné à
l'article L. 214-166-1 du CoMoFi.
L'exclusion s'applique dans les mêmes conditions aux organismes de placement collectif
étrangers présentant les mêmes caractéristiques que ceux limitativement énumérés ci-dessus, sous réserve qu'ils soient établis dans un État membre de l'Union européenne, dans un autre État partie à
l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ou dans un autre État ou
territoire avec lequel la France a conclu une telle convention. Dès lors que l'organisme étranger doit présenter les mêmes caractéristiques que ceux mentionnés ci-dessus, sont notamment exclus les
fonds qui réservent la souscription ou l'acquisition de leurs parts ou actions.
III. Exclusion des actions de sociétés d'investissement immobilière cotées (SIIC) détenues à moins de 5 %
190
Les parts de sociétés d'investissement immobiliers, sociétés qui ont pour
activité une activité civile, sont imposables à hauteur de leur fraction représentative de biens et droits immobiliers, quel que soit le pourcentage de détention du redevable dans cette société.
Par exception,
l'article 972 ter du CGI prévoit que ne sont pas retenues pour la détermination de l'assiette de l'impôt les actions de
sociétés d'investissements immobiliers cotées mentionnées au I de l'article 208 C du CGI lorsque le redevable détient,
directement et, le cas échéant, indirectement, seul ou conjointement avec les personnes du foyer fiscal, moins de 5 % du capital et des droits de vote de la société.
A. Définition des SIIC
200
Il s'agit des sociétés d'investissements immobilier cotées (SIIC) qui
répondent aux conditions cumulatives prévues au I de l'article 208 C du CGI :
- être cotées sur un marché réglementé ;
- avoir un capital minimum de quinze millions d'euros ; le capital ou les
droits de vote ne doivent pas être détenus directement ou indirectement, à hauteur de 60% ou plus par une ou plusieurs personnes agissant de concert au sens de
l'article L. 233-10 du code de commerce et 15% du capital et des droits de vote d'une SIIC doivent être répartis entre des
personnes en détenant chacune moins de 2% au premier jour d'application du régime ;
- avoir pour objet social principal l'acquisition ou la construction
d'immeubles en vue de la location, ou la détention directe ou indirecte de participations dans des personnes morales à l'objet social identique soumises au régime des sociétés de personnes ou à
l'impôt sur les sociétés.
Pour plus de détails sur ces conditions, se reporter au
BOI-IS-CHAMP-30-20-10.
210
Il n'est pas exigé que la société concernée ait opté pour le régime prévu à
l'article 208 C du CGI. Ainsi, une société qui remplit toutes les conditions mentionnées au III-B § 220
pourra bénéficier de ce régime de faveur, y compris si elle reste soumise à l'impôt sur les sociétés.
L'exclusion s'applique dans les mêmes conditions aux sociétés étrangères
présentant les mêmes caractéristiques, sous réserve qu'elles soient établies dans un État membre de l'Union européenne, dans un autre État partie à l'accord sur l'Espace économique européen ayant
conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ou dans un autre État ou territoire avec lequel la France a conclu une telle
convention.
B. Exclusion des actions de SIIC détenues à moins de 5 %
220
Conformément aux dispositions de
l'article 972 ter du CGI, les actions de SIIC dont le redevable détient moins de 5 % du capital et des droits de vote sont
exclues de l'assiette.
Ce seuil de 5 % s'apprécie en ajoutant les droits que le redevable détient
directement à ceux qu'il détient indirectement. Par ailleurs, le seuil doit être respecté au regard à la fois du capital et des droits de vote.
230
Exemple :
M. X détient 3 % du capital et des droits de vote d'une SIIC.
M. X détient également 50 % des parts de la société A qui détient elle-même 2 % du capital et
des droits de vote de la même SIIC. Aucun membre de son foyer fiscal ne détient de participations, directes ou indirectes, dans cette même société.
Pour apprécier le seuil de 5 %, il est fait masse de la détention directe et indirecte du
redevable soit 3 % + (50 %* 2 %) = 4 %
Le seuil de 5 % n'étant pas atteint, la participation de M. X dans la SIIC, soit 4 %, sera
exclue de l'assiette.
240
Les actions de SIIC qui ne sont pas exclues de l'assiette de l'IFI en application des
dispositions de l'article 972 ter du CGI sont imposées dans les conditions de droit commun.
IV. Parts ou actions reçus en contrepartie de souscriptions au capital d'entreprises solidaires d'utilité sociale
250
Sont exclues de l'assiette de l'IFI les parts ou actions reçues en contrepartie de
souscriptions au capital initial ou aux augmentations de capital, en numéraire ou en nature par apport de biens nécessaires à l'exercice de l'activité, d'entreprises solidaires d'utilité sociale, au
sens de l'article L. 3332-17-1 du code du travail, qui répondent à la définition des petites et moyennes entreprises figurant à
l’annexe I au règlement n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories
d’aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité sur le fonctionnement de l’Union européenne, qui ont leur siège de direction effective dans un État
membre de l’Union européenne ou dans un autre État partie à l’accord sur l’EEE, et qui sont agréées comme telles par l'autorité administrative.
Remarque : Sont concernées les parts ou actions d'entreprises solidaires
d'utilité sociale quelle que soit la date de souscription.
|
Bulletin officiel des finances publiques - impôts
|
BOI-PAT-IFI-20-20-20-20
|
https://bofip.impots.gouv.fr/bofip/11307-PGP.html/identifiant=BOI-PAT-IFI-20-20-20-20-20180608
|
2018-06-08 00:00:00
|
8361159949bf025991c48bf502af63930830f532d4ad22e6069bbbabf1a209fc
|
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] |
Je soussigné :
demeurant :
m'engage à conserver les parts n° ........................... de la société jusqu'au terme de
durée de la convention de location du logement ou de conservation des parts souscrit par cette société et annexé au présent engagement(1).
Taux de la déduction spécifique appliquée :
A ..........................., le ...........................
(signature)
(1) Ne pas oublier de joindre une copie de
l'engagement de location souscrit par la société.
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000183
|
https://bofip.impots.gouv.fr/bofip/1004-PGP.html/identifiant=BOI-LETTRE-000183-20150923
|
2015-09-23 00:00:00
|
44cb37aa798deb40c80633b3b1bc3605d9092d0d1173dd3e72ac4bf96e206968
|
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] |
A. RELEVE DU COMPTE N° OUVERT AU NOM DE :
M. .............................
demeurant :
Situation du compte :
Nombre
Numéros
Parts détenues au 1er janvier
Parts acquises entre le 1er janvier et le 31 décembre
Parts cédées entre le 1er janvier et le 31 décembre
Parts détenues au 31 décembre
Part des revenus de l'immeuble de la société correspondant aux droits de l'associé : ...... %
Immeubles
1
2
3
Adresse du ou des immeubles ouvrant droit à la déduction spécifique
Montant de la déduction spécifique correspondant aux droits de l'associé
Montant du revenu net foncier correspondant aux droits de l'associé
- droit commun
- code général des impôts (CGI), art. 31,
I-1°-m
(déduction spécifique de 30 %, 45 %, 60 %, 70 %)
En cas de non-respect par la société ou l'associé de son engagement, réintégration à opérer, l'année au
cours de laquelle la rupture de l'engagement est intervenue, de la quote-part :
- de la déduction spécifique de 30 %, 45 %, 60 %, 70 %
B. ATTESTATION DE LA SOCIÉTÉ
M. ............................. agissant au nom de la société dont il est
- certifie l'exactitude des renseignements figurant au A ;
- déclare que le ou les immeubles désignés au A :
sont affectés à la location conformément aux dispositions prévues au m du 1° du I de l'article
31 du CGI,
seront affectés à la location pendant la durée de la convention conformément aux dispositions
prévues au m du 1° du I de l'article 31 du CGI.
A ................, le ................
(signature)
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000182
|
https://bofip.impots.gouv.fr/bofip/1006-PGP.html/identifiant=BOI-LETTRE-000182-20150902
|
2015-09-02 00:00:00
|
d8fbdfef5f894f6d40e22a99dc59fcb026b005e480c175e574be46ede3c82d14
|
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] |
1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude
fiscales en matière d'impôts sur le revenu a été signée à Caracas le 7 mai 1992 entre le gouvernement de la République française et le gouvernement de la République du Venezuela. Elle est assortie
d'un protocole formant partie intégrante de la convention.
La
loi n° 93-841 du 14 juin 1993
(J.O n° 136 du 15 juin 1993, p. 8496) a autorisé l'approbation du côté français de cette convention qui a été publiée par le
décret n° 94-25 du 4 janvier 1994
(J.O n° 9 du 12 janvier1994, p. 646 et s.).
Cette convention est entrée en vigueur le 15 octobre 1993.
L'article 29 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
a) En ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes attribuées
ou mises en paiement à compter du 1er janvier 1994 ;
b) En ce qui concerne les autres impôts sur le revenu, aux périodes d'imposition commençant le 1er janvier 1994 ou après cette date.
Les dispositions des deux premières phrases de l'article XXV de l'accord cadre de coopération
culturelle, scientifique et technique entre le Gouvernement de la République française et le Gouvernement de la République du Venezuela, signé à Caracas le 15 novembre 1974, ont cessé de s'appliquer
aux revenus auxquels les dispositions correspondantes de la présente convention s'appliquent.
10
Les articles 11 et 12 de la convention fiscale franco-vénézuélienne du 7 mai 1992 permettent à la France d'imposer les
intérêts et les redevances de source vénézuélienne dont bénéficie une personne (physique ou morale) qui est un résident de France. L'article 23 de cette convention prévoit que la France élimine la
double imposition par l'octroi d'un crédit d'impôt correspondant à l'impôt payé au Venezuela et dans la limite de l'impôt français afférent à ces revenus.
Toutefois, le paragraphe 1, b) ii de l'article 23 prévoit que le montant de l'impôt perçu au Venezuela est considéré comme
étant celui qui aurait dû être payé en vertu de la législation de droit commun et dans les limites fixées par la convention mais qui a fait l'objet d'une exonération ou d'une réduction en application
des mesures d'incitation fiscale temporaires en vue de promouvoir le développement économique du Venezuela en vigueur à la date du 7 mai 1992.
Ce crédit d'impôt forfaitaire n'était applicable que pendant dix ans à compter de la date d'entrée en vigueur de la
Convention, à savoir à compter du 15 octobre 1993.
Cette disposition, dont l'application n'a pas été prolongée d'un commun accord entre les autorités compétentes des Etats
contractants, a donc cessé de s'appliquer à compter du 15 octobre 2003.
Par conséquent, les intérêts et les redevances de source vénézuélienne perçus par un résident de France à compter de
cette date n'ouvrent droit à un crédit d'impôt en France que dans la mesure où un impôt a été effectivement prélevé par le Venezuela sur ces revenus. Le crédit d'impôt est alors égal au montant de
l'impôt effectivement payé au Venezuela sur ces revenus conformément aux dispositions de la convention (limitation à 5 % prévue par les articles 11 et 12 de la convention) et dans la limite de l'impôt
français correspondant à ces revenus.
Il est donc précisé qu'aucun crédit d'impôt ne peut être imputé sur l'impôt français en ce qui concerne les intérêts et
redevances mis en paiement à compter du 15 octobre 2003 si ceux-ci n'ont pas fait l'objet d'une imposition effective au Venezuela.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-VEN
|
https://bofip.impots.gouv.fr/bofip/1114-PGP.html/identifiant=BOI-INT-CVB-VEN-20120912
|
2012-09-12 00:00:00
|
50485a6e6bd70654a4c67a255da4e07ed2306bcc94067694cc3bbbc4b7e2d004
|
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