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Série / division :
BIC - CHAMP
Texte :
En application des dispositions de
l’article
11 de la loi n° 2010-1487 du 7 décembre 2010 relative au Département de Mayotte complété par l’ordonnance n°
2013-837 du 19 septembre 2013 relative à l’adaptation du code des douanes, du code général des impôts, du livre des procédures fiscales et d’autres dispositions législatives fiscales et douanières
applicables à Mayotte à compter du 1er janvier 2014, les entreprises exerçant leur activité à Mayotte peuvent bénéficier de l'abattement prévu à
l'article 44 quaterdecies du code général des impôts (CGI) à compter de l’imposition des revenus perçus au cours de
l’année 2013 pour les entreprises soumises à l'impôt sur le revenu, et au titre des exercices clos à compter du 31 décembre 2013 pour les entreprises soumises à l'impôt sur les sociétés.
Par ailleurs, le dispositif d'abattement sur les bénéfices prévu à l'article 44 quaterdecies du CGI est
placé, à compter du 1er juillet 2014, sous Règlement Général d'Exemption par Catégorie (RGEC règlement (UE) n°
651/2014 de la Commission du 17 juin 2014).
L'article
67 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 procède aux adaptations nécessaires pour rendre compatible le dispositif prévu à l’article 44 quaterdecies du CGI
avec ce règlement.
Document lié :
BOI-BIC-CHAMP-80-10-80 : BIC - champ - Exonérations - Abattement sur les bénéfices de
certaines entreprises provenant d'exploitations situées dans les zones franches d'activités situées dans les DOM
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00150
|
https://bofip.impots.gouv.fr/bofip/10017-PGP.html/identifiant=ACTU-2015-00150
|
2015-07-01 00:00:00
|
2938da47f320f3f95e1cb02d346a6cf39b11e542e00748f8faebe0cd7804eaa3
|
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] |
Série / Division :
BIC - RICI
Texte :
Des erreurs matérielles ont été décelées dans la mise en ligne des commentaires relatifs à
l'application du régime de déduction des sommes reçues par les entreprises, organismes ou experts mentionnés au d, au d bis, ou au 6° du k du II de
l'article 244 quater B du code général des impôts pour le calcul du crédit d'impôt recherche, en application du III du
même article. Les entreprises qui auraient mis en application ces dispositions au titre des dépenses d'innovation visées au BOI-BIC-RICI-10-10-45-20 pourront néanmoins s'en prévaloir
au titre des exercices clos entre le 1er juillet 2015 et la date de la présente publication. La présente publication a pour objet de corriger ces erreurs.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10-20-30 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt recherche - Dépenses de recherche éligibles - Dépenses confiées hors de l’entreprise
BOI-BIC-RICI-10-10-45-20 : BIC - Réductions et crédits d'impôt - Crédit
d'impôt recherche - Cas des PME réalisant certaines dépenses d'innovation - Détermination de la fraction de crédit d'impôt
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2016-00066
|
https://bofip.impots.gouv.fr/bofip/10490-PGP.html/identifiant=ACTU-2016-00066
|
2016-03-15 00:00:00
|
d2014623bf25d2f3e356ec469446e2902c974d3bdd457140b4d4cbed300716b1
|
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] |
Série / Division :
IF - TFB
Texte :
L’article
47 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 conditionne, à compter du 1er janvier 2017, l'abattement de taxe foncière sur les propriétés bâties
prévue à l'article 1388 bis du code général des impôts (CGI) à la signature, avant le 31 mars 2017, d'une convention,
relative à l'entretien et à la gestion du parc immobilier locatif. Cet abattement s'applique aux logements sociaux situés dans les quartiers prioritaires de la politique de la ville (QPV) et faisant
l'objet d'un contrat de ville, pour les impositions établies au titre des années 2016 à 2020.
L'article
86 de la loi n° 2017-86 du 27 janvier 2017 relative à l'égalité et à la citoyenneté étend, à compter des impositions dues au titre de l'année 2018, l'application de l'abattement prévu à l'article
1388 bis du CGI, aux logements détenus, directement ou indirectement par le biais d'une filiale à participation majoritaire, par l'établissement public de gestion immobilière du Nord-Pas-de-Calais
créé par
l'article
191 de la loi n° 2000-1208 du 13 décembre 2000 relative à la solidarité et au renouvellement urbains.
Enfin,
l'article
156 de la loi n° 2017-86 du 27 janvier 2017 relative à l'égalité et à la citoyenneté prévoit, à compter des impositions dues au titre de l'année 2018, que les documents justifiant du montant et du
suivi des actions entreprises par les organismes concernés doivent être transmis annuellement au conseil citoyen du QPV en sus des signataires du contrat de ville.
Actualité liée :
X
Document lié :
BOI-IF-TFB-20-30-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition -
Abattements spéciaux - Logements sociaux situés dans les quartiers prioritaires de la politique de la ville
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2017-00130
|
https://bofip.impots.gouv.fr/bofip/10881-PGP.html/identifiant=ACTU-2017-00130
|
2017-07-05 00:00:00
|
1d9eb881cf2423cbab9cc21d29120139249bed8fb1b11a94912e5a2f387d8681
|
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] |
Séries / Divisions :
BIC - BASE ; BA - BASE
Texte :
1/
L'article
70 de la loi n° 2018-1317 de finances pour 2019 proroge jusqu'au 31 décembre 2021 la déduction exceptionnelle en faveur des véhicules dont le poids total autorisé en charge est supérieur ou égal à
3,5 tonnes fonctionnant exclusivement au gaz naturel, au biométhane carburant et au carburant ED95 prévue à l'article 39
decies A du code général des impôts.
2/ Par ailleurs, l'article 70 de la loi n° 2018-1317 de finances pour 2019 aménage le dispositif sur plusieurs points :
- son champ d'application est étendu, d'une part, aux véhicules utilitaires légers définis comme ceux dont le poids total
en charge est supérieur ou égal à 2,6 tonnes et inférieur à 3,5 tonnes et, d'autre part, à de nouvelles sources d'énergies propres. Ainsi, sont dorénavant éligibles les véhicules fonctionnant à
l'électricité ou à l'hydrogène ;
- le taux de la déduction est porté à 60 % pour les véhicules dont le poids total en charge est supérieur ou égal à 3,5
tonnes et inférieur ou égal à 16 tonnes et est égal à 20 % pour les véhicules dont le poids total en charge est supérieur ou égal à 2,6 tonnes et inférieur à 3,5 tonnes.
Ces nouvelles dispositions s'appliquent aux véhicules acquis ou pris en crédit-bail ou en location avec option d'achat à
compter du 1er janvier 2019.
3/ Enfin, l'article 70 de la loi n° 2018-1317 de finances pour 2019 restreint le champ de la déduction exceptionnelle aux
véhicules acquis à l'état neuf.
Ce dernier aménagement s'applique aux véhicules acquis à compter du 11 octobre 2018.
Actualité liée :
X
Documents liés :
BOI-BIC-BASE : BIC - Base d'imposition
BOI-BIC-BASE-100 : BIC - Base d'imposition - Déductions exceptionnelles
BOI-BIC-BASE-100-10 : BIC - Base d'imposition - Déductions exceptionnelles -
Dispositions communes
BOI-BIC-BASE-100-20 : BIC - Base d'imposition - Déduction exceptionnelle applicable
aux poids lourds et aux véhicules utilitaires légers utilisant des énergies propres
BOI-BA-BASE-20-10-10 : BA - Base d'imposition - Régimes réels d'imposition - Période
d'imposition et détermination du bénéfice imposable
BOI-BA-BASE-20-30-10-30 : BA - Base d'imposition - Régimes réels d'imposition - Frais
et charges - Amortissement exceptionnel des bâtiments d’élevage et installations destinés au stockage des effluents d’élevage
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2019-00055
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https://bofip.impots.gouv.fr/bofip/11616-PGP.html/identifiant=ACTU-2019-00055
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2019-03-06 00:00:00
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a176ec2ba8fbff3818458516cffbaf4556feaa8771ad4b68323ea79f0d68eb1c
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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-2016-00136
|
https://bofip.impots.gouv.fr/bofip/10612-PGP.html/identifiant=ACTU-2016-00136
|
2016-06-01 00:00:00
|
64e7a02ebf666261a2d54995f00614afb9b5102ccbd22b3c81d8eff145870a54
|
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] |
Série / Division :
TFP - PYL
Texte :
Conformément à l'article 1519 A du code général des impôts (CGI), les montants de l'imposition forfaitaire annuelle sur les pylônes sont révisés chaque année proportionnellement à la variation du produit de la taxe foncière sur les propriétés bâties constatée au niveau national.
Le coefficient de cette variation entre 2019 et 2020 est de 1,0227522.
Les montants de l'imposition forfaitaire sur les pylônes au titre de 2021 sont donc ceux appliqués au titre de 2020 multipliés par ce coefficient.
Ils sont par conséquent égaux à :
- 2 601 € en ce qui concerne les pylônes supportant des lignes électriques dont la tension est comprise entre 200 et 350 kilovolts ;
- 5 196 € en ce qui concerne les pylônes supportant des lignes électriques dont la tension est supérieure à 350 kilovolts.
Actualité liée :
X
Document lié :
BOI-TFP-PYL : TFP - Imposition forfaitaire sur les pylônes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00310
|
https://bofip.impots.gouv.fr/bofip/12673-PGP.html/ACTU-2020-00310
|
2021-02-03 00:00:00
|
06cf839ba0151bff52c053a4ac3cc7c3b6c3cb0ab074c18bf07148b53e3a1899
|
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] |
Série / Division :
RES - TVA
Texte :
A la suite d'une erreur, la mise en ligne le 7 juin 2018 du document lié est remplacée par la présente publication.
Actualité liée :
ACTU-2018-00083 : TVA - Logement social - Date d'appréciation des conditions de ressources et de la catégorie du ménage pour l'application du taux réduit - Rescrit
Document lié :
BOI-RES-TVA-000003 : RESCRIT - TVA - Logement social - Date d'appréciation des conditions de ressources et de la catégorie de ménage pour l'application du taux réduit
Signataire du document lié :
Laurent Perrin, chef du bureau de la fiscalité des transactions et du régime fiscal des OSBL
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00203
|
https://bofip.impots.gouv.fr/bofip/13153-PGP.html/ACTU-2021-00203
|
2021-06-09 00:00:00
|
31c4f3c2955772c7e28a67812a1b2f42c0a21ca9181e77ccf52a13de5e25cf75
|
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0.06377266347408295,
-0.011499285697937012,
-0.025854691863059998,
-0.0038612664211541414,
0.0134072070941329,
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] |
Série / Divisions :
TVA - CHAMP ; TVA - DECLA
Texte :
A la suite d'une erreur matérielle, la publication du 14 octobre 2020 des documents liés est remplacée par la présente publication.
Actualité liée :
14/10/2020 : TVA - Transposition de la directive 2018/1910 du Conseil du 4 décembre 2018 en ce qui concerne l'harmonisation et la simplification de certaines règles dans le système de la taxe sur la valeur ajoutée pour la taxation des échanges entres les Etats membres, mesures « Quick fixes » (loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art.34)
Documents liés :
BOI-TVA-CHAMP-10-10-40-10 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Livraisons de biens meubles corporels
BOI-TVA-CHAMP-10-10-40-20 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Acquisitions intracommunautaires de biens meubles corporels
BOI-TVA-DECLA-20-30-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Mesures de suivi des déplacements de biens
Signataire des documents liés :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, de la fiscalité énergétique et environnementale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00215
|
https://bofip.impots.gouv.fr/bofip/13192-PGP.html/ACTU-2021-00215
|
2021-06-23 00:00:00
|
5f081d04e34596a1866f34c445ee680b00f7ec40ac260346451d8914dff64b8b
|
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] |
Série / Division :
IS - RICI
Texte :
L'article 147 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 rétablit, en ajustant ses modalités d'application, la réduction d'impôt pour souscription au capital des sociétés de presse. Cette réduction d'impôt, codifiée à l'article 220 undecies du code général des impôts, s'applique aux souscriptions en numéraire réalisées entre le 1er janvier 2021 et le 31 décembre 2024.
Son bénéfice est subordonné au respect du 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.
Ce dispositif s'applique aux exercices clos à compter du 31 décembre 2021.
Actualité liée :
X
Document lié :
BOI-IS-RICI-20-10 : IS - Réductions et crédits d'impôt - Réduction d'impôt pour souscription au capital des entreprises de presse
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00218
|
https://bofip.impots.gouv.fr/bofip/13197-PGP.html/ACTU-2021-00218
|
2021-06-30 00:00:00
|
60bbca95f15105f1092844e069339fce3a5cd78ab5c69fed65f6156f55a7eacf
|
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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 30 septembre 2021 au 30 décembre 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-2021-00276
|
https://bofip.impots.gouv.fr/bofip/13346-PGP.html/ACTU-2021-00276
|
2021-11-03 00:00:00
|
d8fcd3564e65b3ea10cf1e16d446889e66c2001c911680e85eb42b425ad0725d
|
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] |
Séries / Divisions :
BIC - RICI ; RES - BIC
Texte :
Des précisions sont apportées, au regard du régime fiscal du mécénat prévu en faveur du spectacle vivant par les dispositions du f du 1 de l’article 200 du code général des impôts (CGI) et du e du 1 de l’article 238 bis du CGI, s’agissant du cas particulier d’une société coopérative d’intérêt collectif (SCIC) dont les dispositions statutaires permettent de garantir le caractère désintéressé de sa gestion au sens du d du 7 du 1° de l’article 261 du CGI.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-20-30-10-15 : BIC - Réductions d'impôt et crédits d'impôt - 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-RES-BIC-000076 : RES - Bénéfices industriels et commerciaux - Réductions et crédits d'impôt - Situation des sociétés coopératives d'intérêt collectif (SCIC) au regard du régime fiscal du mécénat prévu en faveur du spectacle vivant
Signataire des documents liés :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00087
|
https://bofip.impots.gouv.fr/bofip/12864-PGP.html/ACTU-2021-00087
|
2021-02-17 00:00:00
|
ec38fdbac5f349942f999f9e89d470875834d467fcf909d2bdbdb95f0449cc22
|
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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-2015-00116
|
https://bofip.impots.gouv.fr/bofip/10114-PGP.html/identifiant=ACTU-2015-00116
|
2015-05-12 00:00:00
|
a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1
|
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] |
Série(s) / division(s)
RSA-CHAMP
Texte
L'indemnité versée à l'occasion de la rupture conventionnelle du contrat de travail est exonérée
d'impôt sur le revenu en application du 6° du 1 de l'article 80 duodecies du code général des impôts si le salarié
n'est pas en droit de bénéficier d'une pension de retraite d'un régime légalement obligatoire.
Cette condition relative au droit à la liquidation d'une pension de retraite doit être appréciée
au jour de la rupture effective du contrat de travail.
Dès lors qu'elle est postérieure à la date de rupture effective du contrat de travail, la
circonstance que l'ouverture du droit à pension intervient au cours de la même année n'est pas de nature à remettre en cause l'exonération.
Actualité(s) liée(s)
X
Document(s) modifié(s)
BOI-RSA-CHAMP-20-40-10-30 : RSA – Champ d'application – Éléments
du revenu imposable – Sommes perçues en fin d'activité - Rupture du contrat de travail – Exceptions au principe d'imposition des indemnités
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2012-00008
|
https://bofip.impots.gouv.fr/bofip/7888-PGP.html/identifiant=ACTU-2012-00008
|
2012-10-03 00:00:00
|
1b2d49e794982bef795907de053ac5e4f8db2ca4a12337af83c702e837c13712
|
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] |
Série / Division :
DJC - ARF
Texte :
La doctrine relative à la délivrance des attestations de régularité fiscale a été mise à jour à la suite de l'entrée en vigueur, au 1er janvier 2019, du prélèvement à la source de l'impôt sur le revenu créé par l'article 60 de la loi n° 2016-1917 du 29 décembre 2016, de finances pour 2017 d'une part et de l'entrée en vigueur, au 1er avril 2019, des dispositions du code de la commande publique créé par l'ordonnance n° 2018-1074 du 26 novembre 2018 portant partie législative du code de la commande publique d'autre part.
Actualité liée :
X
Document lié :
BOI-DJC-ARF : Dispositions Juridiques Communes - Attestation de régularité fiscale
Signataire du document lié :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00234
|
https://bofip.impots.gouv.fr/bofip/13238-PGP.html/ACTU-2021-00234
|
2022-02-09 00:00:00
|
7c4f2de26f4b454497a2dc0e3e11b3629b7e74fef36b27cd3d60c357e4b7298a
|
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] |
Série / Division :
BNC - BASE
Texte :
Les seuils et limites de déduction des frais supplémentaires de repas exposés par les titulaires de bénéfices non commerciaux sont mis à jour pour l'année 2022. Cette actualisation s'applique également aux frais supplémentaires de repas exposés par les titulaires de bénéfices industriels et commerciaux.
Actualité liée :
X
Document lié :
BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses - Frais généraux - Frais divers de gestion, dons et subventions
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00025
|
https://bofip.impots.gouv.fr/bofip/13491-PGP.html/ACTU-2022-00025
|
2022-02-09 00:00:00
|
11f05c86c7224813433e31cd543072eb84e7fa97e0b6b02dc638fbeaa0dbe094
|
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] |
Série / Divisions :
DJC - OA ; DJC - EXPC
Texte :
Le circuit de délivrance du certificat de moralité fiscale prévu à l'article 371 D de l'annexe II au code général des impôts (CGI) (pour les centres de gestion agréés), à l'article 371 P de l'annexe II au CGI (pour les associations agréées) et à l'article 371 Z quinquies de l'annexe II au CGI (pour les organismes mixtes de gestion agréés) est simplifié.
Ainsi, le dossier de demande d'agrément ou de renouvellement de l’agrément déposé par un organisme de gestion agréé (OGA) auprès de la direction départementale ou régionale des finances publiques compétente comprend désormais la demande de certificat de moralité effectuée par les dirigeants ou les administrateurs et non plus le certificat de moralité de ces derniers (BOI-DJC-OA-10-10-10). Cette simplification du circuit de délivrance du certificat de moralité est également applicable à la procédure de conventionnement des professionnels de l’expertise comptable dits « viseurs fiscaux » en vertu de l’article 371 bis B de l’annexe II au CGI (BOI-DJC-EXPC-20-20-10).
Dans le cas où le dirigeant ou l'administrateur de l’OGA ou du viseur fiscal ne répondrait pas aux exigences de moralité, l'administration fiscale doit l’en informer par un courrier de refus de délivrance du certificat de moralité.
Actualité liée :
X
Documents liés :
BOI-DJC-OA-10-10-10 : DJC - Centres de gestion, associations agréés et organismes mixtes agréés (CGA, AA et OMGA) - Création des CGA, des AA et des OMGA - Conditions d'agrément - Initiative de la création des CGA, des AA et des OMGA
BOI-DJC-EXPC-20-20-10 : DJC - Les professionnels de l'expertise comptable - Régime d'autorisation et de conventionnement - Dispositif relatif à la convention - Conclusion de la convention
Signataire des documents liés :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00073
|
https://bofip.impots.gouv.fr/bofip/13574-PGP.html/ACTU-2022-00073
|
2022-05-04 00:00:00
|
154916f49b469509cea86f4c4685ad8a0de7686dac76ca5e682e46e216949f63
|
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] |
Série / Division :
IS - RICI
Texte :
L’article 138 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 plafonne le montant des dépenses de restauration et de transport et le montant cumulé des rémunérations des auteurs et réalisateur-techniciens prises en compte pour la détermination de l’assiette du crédit d’impôt pour dépenses de production déléguée d’œuvres audiovisuelles (« crédit d'impôt audiovisuel ») prévu à l'article 220 sexies du code général des impôts.
L’article 118 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 ouvre le bénéfice du crédit d’impôt aux dépenses liées aux œuvres d'adaptation audiovisuelle de spectacles exposées jusqu’au 31 décembre 2022.
L’article 145 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 majore le taux du crédit d'impôt applicable aux œuvres documentaires pour le porter de 20 % à 25 % et relève le plafond de crédit d'impôt y afférent de 1 150 € à 1 450 € par minute produite et livrée.
Actualité liée :
X
Documents liés :
BOI-IS-RICI-10-30-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production déléguée d'œuvres audiovisuelles (crédit d'impôt audiovisuel) - Champ d'application
BOI-IS-RICI-10-30-20 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production déléguée d'œuvres audiovisuelles (crédit d'impôt audiovisuel) - Dépenses éligibles et modalités de calcul
BOI-IS-RICI-10-30-30 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production déléguée d'œuvres audiovisuelles (crédit d'impôt audiovisuel) - Modalités d'utilisation, de déclaration et de contrôle
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00085
|
https://bofip.impots.gouv.fr/bofip/13601-PGP.html/ACTU-2022-00085
|
2022-06-08 00:00:00
|
9268112f4a3b8ce6666e3384e2bb5331eee5553ccc42d1f555a9e7e3639e0d7f
|
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] |
Séries / Divisions :
TVA - DECLA ; LETTRE
Texte :
L'article 30 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a renforcé, à compter du 1er janvier 2022, les conditions relatives à l'accréditation des représentants fiscaux mentionnés aux I à III de l'article 289 A du code général des impôts.
La doctrine administrative est donc mise à jour afin de tenir compte de cette évolution.
Actualité liée :
X
Documents liés :
BOI-TVA-DECLA-20-20-60-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique - Critères d'éligibilité aux régimes particuliers et conséquencesBOI-TVA-DECLA-20-30-40-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis non établis en France - Assujettis établis hors de l'Union européenne : la représentation fiscaleBOI-TVA-DECLA-20-30-40-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis non établis en France - Assujettis établis dans l'Union européenneBOI-TVA-DECLA-30-20-10-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Personnes tenues de délivrer des facturesBOI-LETTRE-000266 : LETTRE - TVA - Désignation d'un représentant en matière de taxe sur la valeur ajoutée
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00056
|
https://bofip.impots.gouv.fr/bofip/13532-PGP.html/ACTU-2022-00056
|
2022-06-29 00:00:00
|
b65b43b90f1b6ea0bf45efa8da61f0f3d1ebd6c9d74cce071542bf725cc96647
|
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] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE ; FORM
Texte :
L'article 19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a rénové les dispositifs fiscaux zonés applicables dans les départements d'outre-mer en établissant un dispositif unique : les zones franches d'activités « nouvelle génération ».
Ainsi, les exonérations fiscales applicables dans les zones franches d'activités ancienne génération situées dans les départements d'outre-mer (impôt sur les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises), codifiées respectivement à l'article 44 quaterdecies du code général des impôts (CGI), à l'article 1388 quinquies du CGI et à l'article 1466 F du CGI dans leur rédaction antérieure à l'entrée en vigueur de l'article 19 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 ne trouvent plus à s'appliquer.
En conséquence, les commentaires doctrinaux afférents à ces dispositifs sont retirés.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire
BOI-BIC-CHAMP-80-10-80 : BIC - Champ d'application et territorialité - Exonérations - Abattement sur les bénéfices de certaines entreprises provenant d'exploitations situées dans les zones franches d'activités ancienne génération situées dans les départements d'outre-mer (DOM)
BOI-IF-TFB-20-30 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux
BOI-IF-TFB-20-30-40 : IF - Taxe foncière sur les propriétés bâties - Base d'imposition - Abattements spéciaux - Immeubles rattachés à un établissement situé dans une zone franche d'activité ancienne génération en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte
BOI-IF-CFE-10-30-60 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires
BOI-IF-CFE-10-30-60-70 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires - Zones franches d'activités ancienne génération en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte
BOI-FORM-000097 : FORMULAIRE - BIC - Déclaration de contribution au fonds d'expérimentation de la jeunesse
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00094
|
https://bofip.impots.gouv.fr/bofip/13622-PGP.html/ACTU-2022-00094
|
2022-08-10 00:00:00
|
dadb8c9beb458199864e8fc658bf965210e1f3ed5a4e069ec090d8ebb6c681b4
|
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] |
Série / Division :
IS - RICI
Texte :
L’article 38 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge le bénéfice du crédit d’impôt prévu à l'article 220 sexies du code général des impôts pour les œuvres d'adaptation audiovisuelle de spectacles aux dépenses exposées jusqu’au 31 décembre 2024.
Actualité liée :
X
Documents liés :
BOI-IS-RICI-10-30-10 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production déléguée d'œuvres audiovisuelles (crédit d'impôt audiovisuel) - Champ d'application
BOI-IS-RICI-10-30-20 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production déléguée d'œuvres audiovisuelles (crédit d'impôt audiovisuel) - Dépenses éligibles et modalités de calcul
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00002
|
https://bofip.impots.gouv.fr/bofip/13792-PGP.html/ACTU-2023-00002
|
2023-02-15 00:00:00
|
580c7d07cfd3eaf31e91196d006be602b11e3f07f4b4fee0b754c023567554b0
|
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] |
Série / Division :
RSA - GEO
Texte :
Par une décision du 21 octobre 2020, n° 442799 (CE, décision du 21 octobre 2020, n° 442799, ECLI:FR:CECHR:2020:442799.20201021), le Conseil d'Etat a annulé les paragraphes 80 et 90 du BOI-RSA-GEO-40-10-30-10 en tant qu'ils méconnaissent les dispositions du II de l'article 155 B du code général des impôts qu'ils ont pour objet d'interpréter.
En conséquence, les commentaires des paragraphes 80 et 90 du BOI-RSA-GEO-40-10-30-10 sont modifiés.
Actualité liée :
X
Document lié :
BOI-RSA-GEO-40-10-30-10 : RSA - Régimes territoriaux particuliers - Salariés « impatriés » - Régime spécial d'imposition - Exonération de certains « revenus passifs » et de certaines plus-values de cession de valeurs mobilières et de droits sociaux - Précisions communes sur les conditions d'exonération
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00298
|
https://bofip.impots.gouv.fr/bofip/13400-PGP.html/ACTU-2021-00298
|
2023-02-16 00:00:00
|
4545794aac254da904d3bc1ec1fb729df2b6a64ff48b005ec10642d694d0381c
|
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] |
Série / Division :
IR - RICI
Texte :
1/ Les plafonds de loyer, de ressources et d'investissement applicables aux investissements outre-mer sont actualisés pour 2023.
Sont concernés par cette actualisation :
les plafonds de loyer et de ressources des locataires pour le bénéfice, dans le secteur du logement intermédiaire, de la réduction d'impôt prévue à l'article 199 undecies A du code général des impôts (CGI), de la déduction fiscale prévue à l'article 217 undecies du CGI et à l'article 217 duodecies du CGI (II-A § 60 et suivants du BOI-IS-GEO-10-30-10-30), de la réduction d’impôt prévue à l’article 244 quater Y du CGI (I-B § 100 du BOI-IS-RICI-20-40-20-20) et du crédit d'impôt prévu à l'article 244 quater W du CGI (II-I § 250 du BOI-BIC-RICI-10-160-10) ;
le plafond d'investissement, fixé par mètre carré de surface habitable, servant de base aux réductions d'impôt prévues à l'article 199 undecies A du CGI, à l'article 199 undecies C du CGI et à l’article 244 quater Y du CGI, à la déduction fiscale prévue à l’article 217 undecies du CGI, et aux crédits d'impôt prévus à l'article 244 quater X du CGI et à l'article 244 quater W du CGI.
2/ Par ailleurs, en application de l'article 105 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, la réduction d'impôt au titre des travaux de réhabilitation et de confortation contre le risque sismique et cyclonique portant sur des logements situés en outre-mer et achevés depuis plus de vingt ans, prévue au e du 2 de l'article 199 undecies A du CGI, s'applique jusqu'au 31 décembre 2023.
L'article 13 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 prévoit la prorogation de cette réduction d'impôt jusqu'au 31 décembre 2029.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-80 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques
BOI-IR-RICI-80-10 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Champ d'application
BOI-IR-RICI-80-10-20-10 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Champ d'application - Investissements dans le secteur du logement - Investissements éligibles
BOI-IR-RICI-80-10-20-20 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Champ d'application - Investissements dans le secteur du logement - Affectation des investissements
BOI-IR-RICI-80-20-10 : IR - Réduction d'impôt au titre des investissements réalisés outre-mer par les personnes physiques - Modalités d'application - Règles générales
BOI-ANNX-000052 : ANNEXE - IR - Réduction d’impôt au titre de certains investissements réalisés outre-mer (CGI, art. 199 undecies A)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00034
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https://bofip.impots.gouv.fr/bofip/13832-PGP.html/ACTU-2023-00034
|
2023-06-22 00:00:00
|
a35638d551ff86bc97641ea3e6109d733a1620c8126742408a194112650b7ee9
|
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] |
Série / Division :
IF - TFB
Texte :
L'article 102 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 a supprimé, à compter du 1er janvier 2023, les conditions de cohabitation requises pour le bénéfice des allègements de la taxe foncière sur les propriétés bâties (TFPB) prévus à l'article 1390 du code général des impôts (CGI), à l'article 1391 du CGI, à l'article 1391 B du CGI et à l'article 1391 B bis du CGI.
Les commentaires doctrinaux afférents à l'exonération de taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale prévue à l'article 1414 B du CGI, dont la condition de cohabitation a également été supprimée par l'article 102 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, feront l'objet d'une mise à jour ultérieure.
Les commentaires du BOI-BAREME-000006 feront également l'objet d'une mise à jour ultérieure.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-55 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste
BOI-IF-TFB-10-55-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste - Titulaires de certaines allocations
BOI-IF-TFB-10-55-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste - Exonération des personnes de plus de 75 ans
BOI-IF-TFB-10-55-30 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste - Dispositif de maintien des exonérations
BOI-IF-TFB-10-55-40 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste - Dégrèvement d'office de 100 € en faveur des personnes de plus de 65 ans
BOI-IF-TFB-10-55-50 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations et dégrèvement d'office en faveur des personnes de condition modeste - Redevables hébergés en maison de retraite ou dans un établissement de soins de longue durée
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00050
|
https://bofip.impots.gouv.fr/bofip/13856-PGP.html/ACTU-2023-00050
|
2023-06-27 00:00:00
|
d100e9388a3be72bbda228064586a7a9b76a1d4b723232a606805883036d1509
|
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] |
Séries / Divisions :
IR - BASE ; IR - RICI ; ANNX
Texte :
Les montants suivants sont mis à jour pour l'imposition des revenus de l'année 2022 :
les plafonds applicables pour la déduction du revenu imposable des avantages en nature consentis, en l'absence d'obligation alimentaire, aux personnes âgées de plus de 75 ans vivant sous le toit du contribuable ainsi que, par renvoi, ceux applicables pour la déduction des pensions alimentaires versées aux ascendants ou, en cas d'imposition commune des parents, aux descendants ;
le montant maximal de la rente donnant lieu à majoration de l'État utilisé pour déterminer le montant des versements en vue de la retraite mutualiste du combattant déductible du revenu global en application du 5° du II de l'article 156 du code général des impôts ;
les coefficients utilisés pour l'évaluation des versements en capital ouvrant droit à la réduction d'impôt accordée au titre des prestations compensatoires lorsque ces versements résultent de conversions de rente prononcées en 2022.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-20-60-30 : IR - Base d'imposition - Charges déductibles du revenu brut global - Déductibilité des autres charges - Déductions diversesBOI-IR-RICI-160-20 : IR - Réduction d'impôt accordée au titre de la prestation compensatoire en matière de divorce - Dispositions applicables aux prestations compensatoires servies suite aux instances en divorce introduites à compter du 1er janvier 2005BOI-ANNX-000039 : ANNEXE - IR - Fiche de calcul de l'assiette de la réduction d'impôt sur le revenu en cas de conversion de rente en capital
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00154
|
https://bofip.impots.gouv.fr/bofip/13769-PGP.html/ACTU-2022-00154
|
2023-06-27 00:00:00
|
d7a79c1c89678e8e1b0a6c0dcab171d745d581ca0b081cde4d84d8730f121150
|
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] |
Série / Divisions :
RFPI - PVI ; RFPI - PVINR ; RFPI - SPI ; RFPI - TPVIE
Texte :
L'article 38 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 instaure un abattement exceptionnel, codifié à l'article 150 VE du code général des impôts (CGI), sur les plus-values, déterminées dans les conditions prévues de l'article 150 V du CGI à l'article 150 VD du CGI, résultant de la cession de biens immobiliers bâtis ou de droits relatifs à ces mêmes biens, situés pour tout ou partie de leur surface dans le périmètre des grandes opérations d'urbanisme fixé par l'acte mentionné au second alinéa de l'article L. 312-4 du code de l'urbanisme ou dans le périmètre des opérations de revitalisation des territoires, tel que délimité par les conventions mentionnées au II de l'article L. 303-2 du code de la construction et de l'habitation (CCH), à la double condition que la cession :
soit précédée d'une promesse unilatérale de vente ou d'une promesse synallagmatique de vente, signée et ayant acquis date certaine à compter du 1er janvier 2021 et au plus tard le 31 décembre 2023 ;
soit réalisée au plus tard le 31 décembre de la deuxième année suivant celle au cours de laquelle la promesse unilatérale de vente ou la promesse synallagmatique de vente a acquis date certaine.
Pour l'application de l'abattement, le cessionnaire s'engage, par une mention portée dans l'acte authentique d'acquisition, à démolir la ou les constructions existantes ainsi qu'à réaliser et à achever, dans un délai de quatre ans à compter de la date d'acquisition, un ou plusieurs bâtiments d'habitation collectifs dont le gabarit est au moins égal à 75 % du gabarit maximal autorisé tel qu'il résulte de l'application des règles du plan local d'urbanisme ou d'un document d'urbanisme en tenant lieu.
Le taux de l'abattement est de 70 %. Ce taux est porté à 85 % lorsque le cessionnaire s'engage à réaliser et à achever des logements sociaux ou intermédiaires, tels que définis, respectivement, aux 3° et 5° de l'article L. 831-1 du CCH et à l'article L. 302-16 du CCH, dont la surface habitable représente au moins 50 % de la surface totale des constructions mentionnées sur le permis de construire du programme immobilier.
En cas de non-respect de ses engagements, le cessionnaire est redevable d'une amende d'un montant égal à 10 % du prix de cession mentionné dans l'acte.
Actualité liée :
X
Documents liés :BOI-RFPI-PVI-20-20 : RFPI - Plus-values de cession d'immeubles ou de droits relatifs à un immeuble - Plus-values immobilières - Base d'imposition - Détermination de la plus-value imposableBOI-RFPI-PVINR-20-10 : RFPI - Prélèvement sur les plus values immobilières des non-résidents - Liquidation - Assiette du prélèvementBOI-RFPI-SPI-20 : RFPI - Plus-values de cession de titres de sociétés à prépondérance immobilière - Détermination de la plus-value imposableBOI-RFPI-TPVIE-20 : RFPI - Taxe sur les plus-values immobilières élevées - Modalités de détermination
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2021-00212
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https://bofip.impots.gouv.fr/bofip/13184-PGP.html/ACTU-2021-00212
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2023-07-18 00:00:00
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ee124a87981b7f54932d028953241dcb59a86f99f81f76c121c6d5e188aec4ab
|
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] |
Série / Division :BNC - BASETexte :Les seuils et limites de déduction des frais supplémentaires de repas exposés par les titulaires de bénéfices non commerciaux sont mis à jour pour l'année 2024. Cette actualisation s'applique également aux frais supplémentaires de repas exposés par les titulaires de bénéfices industriels et commerciaux.Actualité liée :XDocument lié :BOI-BNC-BASE-40-60-60 : BNC - Base d'imposition - Dépenses - Frais généraux - Frais divers de gestion, dons et subventionsSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00001
|
https://bofip.impots.gouv.fr/bofip/14107-PGP.html/ACTU-2024-00001
|
2024-01-17 00:00:00
|
544514dc0e28f96ea94e6a632c22bee6cc53cdacc4b34be79d36c17d3d0f0082
|
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Séries / Divisions :IF - AUT ; ANNXTexte :1/ En application du e du 2 du VI de l'article 231 ter du code général des impôts (CGI), du 2° du VI de l'article 231 quater du CGI et du 3 du V de l'article 1599 quater C du CGI, les tarifs de la taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue dans certains départements (TSB), et ceux de la taxe annuelle sur les surfaces de stationnement perçue en Île-de-France (TSS) sont actualisés, au 1er janvier de chaque année, en fonction de la prévision de l'indice des prix à la consommation (IPC), hors tabac, retenue dans le projet de loi de finances de l'année.Au titre de 2024, les tarifs sont fixés en tenant compte de la prévision de l'augmentation de l'IPC, hors tabac, retenue dans le rapport économique, social et financier (RESF) annexé au projet de loi de finances pour 2024 qui s'établit à 2,5 %.2/ Pour le calcul de la TSB perçue dans la région d'Île-de-France au titre de 2024 conformément aux sixième et septième alinéas du a du 1 du VI de l'article 231 ter du CGI, la liste des communes éligibles à la fois, au titre de 2023, 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'Île-de-France (FSRIF), est présentée au BOI-ANNX-000463.3/ Par ailleurs, pour les seuls départements des Bouches-du-Rhône, du Var et des Alpes-Maritimes, tous les locaux, qu'ils soient à usage de bureaux, commerciaux ou de stockage, et les surfaces de stationnement, sont exonérés de la taxe dès lors qu'ils sont situés dans un quartier prioritaire de la ville (QPV), dans une zone de revitalisation des centres-villes (ZRCV). Le décret n° 2023-1314 du 28 décembre 2023 modifiant la liste des quartiers prioritaires de la politique de la ville dans les départements métropolitains fixe la nouvelle liste des QPV pour les départements métropolitains à compter du 1er janvier 2024 et l'arrêté du 22 décembre 2023 modifiant l'arrêté du 31 décembre 2020 constatant le classement de communes en zone de revitalisation des centres-villes actualise la liste des communes classées en ZRCV pour l'année 2024.Actualité liée :XDocuments liés :BOI-IF-AUT-50-10-20 : 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 dans certains départements - Champ d'application - Biens exclus du champ d'application ou exonérésBOI-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 dans certains départements - Établissement de la taxe, procédures de contrôle et contentieuxBOI-IF-AUT-140 : IF - Taxes et prélèvements additionnels aux impôts fonciers - Taxe annuelle sur les surfaces de stationnement perçue en Île-de-FranceBOI-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'Île-de-FranceSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00027
|
https://bofip.impots.gouv.fr/bofip/14135-PGP.html/ACTU-2024-00027
|
2024-02-14 00:00:00
|
561653312988ec7f65dca40bf3d5a71fa3bd1875d944b2ca537624173c6b28bb
|
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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, à titre transitoire, été calculés mensuellement par la Banque de France. Il en a été de même s'agissant des taux effectifs moyens pratiqués par les établissements de crédit au cours des trois mois précédents. 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 est ainsi mis à jour pour les exercices de douze mois clos du 31 décembre 2023 au 29 juin 2024.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-2024-00127
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https://bofip.impots.gouv.fr/bofip/14283-PGP.html/ACTU-2024-00127
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2024-05-15 00:00:00
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6e069bc1d0d5fdd36eaed4c4ec8b2d73f6399720f3ee7eb17ba11f0b8f528f2d
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Série / Division :IS - BASETexte :En application des dispositions de l'article 210 F du code général des impôts (CGI), les plus-values que réalisent les personnes morales soumises à l'impôt sur les sociétés lors de la cession de locaux à usage de bureaux ou à usage commercial ou industriel, ou de terrains à bâtir sont, sous certaines conditions, soumises à l'impôt sur les sociétés au taux réduit de 19 % lorsque le cessionnaire s'engage, dans un délai de quatre ans, à transformer les locaux acquis en locaux à usage d'habitation, ou à construire des locaux d'habitation si la cession porte sur des terrains à bâtir.L'article 51 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 :proroge le dispositif prévu à l'article 210 F du CGI pour les cessions réalisées jusqu'au 31 décembre 2026, ainsi que pour les promesses unilatérales ou synallagmatiques de vente conclues jusqu'au 31 décembre 2026, à condition que la cession afférente soit réalisée au plus tard deux ans après la date de la promesse ;instaure un nouveau délai de six ans pour la réalisation d’opérations présentant une certaine envergure, c’est-à-dire dont l’emprise au sol est supérieure ou égale à 20 000 m² ;prévoit d'ouvrir le bénéfice du dispositif aux opérations mixtes dès lors que le cessionnaire s’engage à réaliser un local dont la surface habitable représente au moins 75 % de la surface totale de l’immeuble réalisé. Dans ce cas, la plus-value constatée à l’occasion de la cession sera soumise au taux réduit d'impôt sur les sociétés au prorata de la surface affectée à l'habitation par rapport à la surface totale, le reliquat demeurant soumis au taux de droit commun de l’impôt sur les sociétés.Actualité liée :XDocuments liés :BOI-IS-BASE-20-30-10 : IS - Base d’imposition - Plus-values et moins-values - Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés - Plus-values de cession de locaux professionnels transformés en logements ou de terrains à bâtir sur lesquels sont construits des logementsBOI-IS-BASE-20-30-10-10 : IS - Base d’imposition - Plus-values et moins-values - Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés - Plus-values de cession de locaux professionnels transformés en logements ou de terrains à bâtir sur lesquels sont construits des logements - Champ d'applicationBOI-IS-BASE-20-30-10-20 : IS - Base d’imposition - Plus-values et moins-values - Régimes particuliers applicables aux plus-values ou moins-values réalisées par les sociétés passibles de l'impôt sur les sociétés - Plus-values de cession de locaux professionnels transformés en logements ou de terrains à bâtir sur lesquels sont construits des logements - Modalités d'imposition - Engagement de transformation ou de constructionSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00030
|
https://bofip.impots.gouv.fr/bofip/14138-PGP.html/ACTU-2024-00030
|
2024-06-12 00:00:00
|
ae60a403f6a280a2f11b16c1e7f09edd88961ffa561ce4c106e8708d72f4ee31
|
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] |
1
La présente section expose les règles applicables au recouvrement et au contentieux de l'acompte
contemporain, ainsi que les sanctions applicables.
I. Recouvrement
10
Aux termes de l’article
1663 C du code général des impôts (CGI), le recouvrement de l’acompte, à défaut de paiement à l’échéance, est assuré et poursuivi selon les mêmes modalités et sous les mêmes garanties et sûretés
que l’impôt sur le revenu.
Le rôle d’impôt sur le revenu servant de base au calcul de l’acompte vaut également titre
exécutoire en vue de l’exercice, par le comptable public compétent, des poursuites consécutives au non-paiement de l’acompte.
Les règles relatives au recouvrement de l’impôt sur le revenu sont exposées au
BOI-REC-PART-10-10.
II. Sanctions
20
Tout retard de paiement des sommes dues au titre de l'acompte donne lieu à l'application d'une
majoration de 10 % des sommes non acquittées dans les délais prescrits (CGI, art. 1729 G, 1).
III. Contentieux
30
Les acomptes prélevés en N sont pris en compte par l’administration lors de la liquidation en
N+1 de l’impôt dû à raison des revenus de l’année N. Lorsque les acomptes prélevés, ajoutés aux éventuelles retenues à la source supportées par ailleurs, excèdent l’impôt dû, la différence est
restituée au contribuable.
Toutefois, afin d’éviter au contribuable ayant supporté un acompte excédentaire par suite
d’une erreur d’attendre la liquidation de l’impôt en N+1, une voie de recours spécifique a été ouverte à cet effet.
Le contribuable ayant acquitté un acompte erroné peut ainsi déposer une réclamation
contentieuse, dans les conditions de droit commun prévues à l'article L. 190 du LPF et commentées au
BOI-CTX-PREA-10, sous réserve des précisions ci-après relatives au délai de réclamation.
La demande de restitution totale ou partielle d’un acompte doit être présentée à
l’administration au plus tard le dernier jour du mois de février de l’année suivant celle au cours de laquelle les revenus en cause ont été mis à disposition ou réalisés
(LPF, art. R.* 196-1-1).
40
Cette voie de recours s'ajoute au régime contentieux de droit commun applicable en matière
d'impôt sur le revenu. Dès lors, le contribuable qui constate une erreur dans l’assiette ou la liquidation de l’impôt sur le revenu conserve, en tout état de cause, la possibilité de présenter une
réclamation contentieuse au plus tard le 31 décembre de la deuxième année suivant celle de la mise en recouvrement du rôle
(LPF, art. R*. 196-1)
(II § 120 et 130 du BOI-CTX-PREA-10-30).
50
Exemple : Une erreur est commise au détriment d'un contribuable, concernant le
taux de prélèvement mis en œuvre pour la détermination des acomptes dus au titre de l'année N. Plusieurs situations peuvent se présenter :
a) le contribuable découvre l'erreur au cours de l'année N : il peut demander une correction du
montant des acomptes restant à acquitter et, jusqu'à fin février N+1, déposer une réclamation contentieuse pour obtenir la restitution de l'excédent d'acompte indûment prélevé ;
b) le contribuable découvre l'erreur entre le 1er janvier N +1 et la fin du mois de
février N+1 : il peut déposer une réclamation contentieuse jusqu'à fin février N+1 pour obtenir la restitution de l'excédent d'acompte indûment prélevé ;
c) le contribuable découvre l'erreur à compter du 1er mars N+1 : l’erreur sera
automatiquement corrigée par l'administration lors de la liquidation de l'impôt sur le revenu à l'été N+1, sans qu'aucune démarche ne soit requise de la part du contribuable.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-PAS-30-20-30
|
https://bofip.impots.gouv.fr/bofip/11470-PGP.html/identifiant=BOI-IR-PAS-30-20-30-20190329
|
2019-03-29 00:00:00
|
98da5c6d7736bfb81b11342a15998261e47dc1dee2342089f209a91e6c57e715
|
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1
L'article 155 B du code
général des impôts (CGI) prévoit un régime spécial d'imposition pour les salariés « impatriés ».
Il exonère, sous certaines conditions et pendant une durée limitée
(BOI-RSA-GEO-40 au § 1 et BOI-RSA-GEO-40-10 au § 20), certains éléments de rémunération
(BOI-RSA-GEO-40-10-20) et certains « revenus passifs » et plus-values de cession de valeurs mobilières (BOI-RSA-GEO-40-10-30) réalisés par des
personnes impatriées qui n'étaient pas antérieurement résidentes de France.
I. Définition des salariés et dirigeants « impatriés »
10
Peuvent bénéficier pendant une période limitée (BOI-RSA-GEO-40 au
§ 1 et BOI-RSA-GEO-40-10 au § 20) du régime spécial d'imposition prévu à l'article 155 B
du CGI, les salariés et dirigeants appelés à occuper un emploi pendant une durée déterminée ou indéterminée dans une entreprise établie en France, soit par l'intermédiaire d'une entreprise établie
à l'étranger, soit directement par l'entreprise établie en France.
A. Salariés ou dirigeants
20
Outre les salariés, les personnes éligibles sont l'ensemble des dirigeants qui, mentionnés aux
1°, 2° et 3° du b de l'article 80 ter du CGI, leur sont fiscalement assimilés. Il s'agit :
- dans les sociétés anonymes ou dans les sociétés par actions simplifiées (SAS), du président du
conseil d'administration, du directeur général, du directeur général délégué, de l'administrateur provisoirement délégué, des membres du directoire ainsi que de tout administrateur ou membre du
conseil de surveillance chargé de fonctions spéciales ;
- dans les SARL, des gérants minoritaires ou égalitaires ;
- dans les autres entreprises ou établissements passibles de l'impôt sur les sociétés, des
dirigeants soumis au régime fiscal des salariés.
Remarque : Le principe d'assimilation de la SAS à la SA est posé, pour
l'application des dispositions du CGI et de ses annexes, par l'article 1655 quinquies du CGI.
B. Salariés et dirigeants appelés pour occuper un emploi en France
30
Le dispositif s'adresse aux personnes appelées par une entreprise étrangère auprès d'une
entreprise établie en France ainsi qu'aux personnes recrutées directement à l'étranger par une entreprise établie en France.
1. Personnes appelées par une entreprise étrangère auprès d'une entreprise établie en France
40
Le régime d'imposition des « impatriés » prévu à
l'article 155 B du CGI s'adresse notamment aux personnes préalablement employées par une entreprise établie hors de France et
appelées à exercer une activité dans une entreprise établie en France qui possède des liens avec l'entreprise d'origine, que ces liens soient de nature capitalistique, juridique, commerciale, etc.
Il s'agit entre autres des salariés détachés dans le cadre d'une mobilité intragroupe, par
exemple d'une société mère étrangère vers sa filiale établie en France.
Remarque : Les salariés concernés peuvent avoir été précédemment employés par
la société établie en France si toutes les autres conditions, et notamment celle de non domiciliation antérieure en France, sont remplies (cf. II-A §
140).
50
La forme juridique de l'entreprise d'origine importe peu mais elle doit former une entité
juridique existante, qui peut être, par exemple, un établissement stable, une succursale ou un bureau de liaison, à la date de la prise de fonctions du salarié ou du mandataire social.
2. Personnes recrutées directement à l'étranger par une entreprise établie en France
60
Le dispositif prévu à
l'article 155 B du CGI peut également bénéficier aux personnes recrutées directement à l'étranger par une entreprise établie
en France.
70
Au moment du recrutement, les personnes concernées peuvent donc, par exemple, déjà être
employées dans une entreprise établie à l'étranger, exercer une activité à titre indépendant ou ne pas avoir d'activité (étudiants accédant à un premier emploi par exemple).
80
En revanche, les personnes venues exercer un emploi en France de leur propre initiative ou qui
ont déjà établi leur domicile en France lors du recrutement ne peuvent pas bénéficier du régime.
90
Le salarié (ou le dirigeant) devra donc être en mesure d'apporter la justification que,
lorsqu'il a été recruté, son domicile réel était toujours fixé à l'étranger et qu'il ne l'avait pas déjà transféré en France. Cette justification peut résulter de multiples documents : pièces
justificatives des contacts avec l'entreprise, justificatifs de domiciliation, justificatifs des déplacements effectués, situation familiale, etc.
3. Précisions concernant l'entreprise dans laquelle l'impatrié occupe l'emploi
100
L'entreprise au sein de laquelle le salarié ou le dirigeant occupe un emploi en France doit y
être établie, c'est-à-dire qu'elle doit disposer en France de son siège social ou d'un établissement, au sens de la définition donnée au II-B-1 § 90
et suivants du BOI-IS-CHAMP-60-10-10.
110
La forme juridique de cette entreprise d'accueil importe peu.
120
Pour les salariés et dirigeants appelés par une entreprise établie hors de France à exercer
une activité dans une entreprise établie en France avec laquelle elle possède des liens (cf. I-B-1 § 40), il est admis que l'entreprise d'accueil puisse
ne pas exister juridiquement à la date de la prise de fonctions de la personne impatriée, si l'objet de sa venue en France est la création de cette entreprise.
II. Conditions liées à la domiciliation fiscale en France
130
Pour bénéficier du régime fiscal des impatriés, les salariés et dirigeants concernés :
- ne doivent pas avoir été fiscalement domiciliés en France au cours des cinq années précédant
celle de leur prise de fonctions ;
- doivent être fiscalement domiciliés en France au sens des a et b du 1 de
l'article 4 B du CGI (BOI-IR-CHAMP-10).
A. Condition de non-domiciliation antérieure en France
140
Les personnes éligibles à ce dispositif sont celles qui, quelle que soit leur nationalité,
française ou étrangère, n'ont pas été fiscalement domiciliées en France au sens de l'article 4 B du CGI ou, en cas d'application
d'une convention fiscale internationale, qui n'ont pas été résidentes de France au sens de ladite convention, et cela au cours des cinq années civiles précédant celle de leur prise de fonctions dans
l'entreprise établie en France.
150
La date de prise de fonctions s'entend de la date à laquelle commence effectivement
l'exécution du contrat, soit de travail, soit de mandat social, au sein de l'entreprise située en France.
B. Condition de domiciliation en France à compter de la prise de fonctions
160
Les salariés et mandataires sociaux ne peuvent bénéficier du dispositif qu'au titre des années
à raison desquelles ils sont fiscalement domiciliés en France au sens des a et b du 1 de l'article 4 B du CGI.
1. Appréciation de la condition de domiciliation en France
170
Seules les personnes qui ont leur foyer ou le lieu de leur séjour principal en France et qui y
exercent une activité professionnelle à titre principal sont éligibles au régime prévu à l'article 155 B du CGI.
a. Personnes qui ont en France leur foyer ou le lieu de leur séjour principal et le lieu d'exercice de leur activité
professionnelle à titre principal
1° Foyer ou lieu de séjour principal en France
180
Les éléments d'appréciation de cette condition sont commentés au
BOI-IR-CHAMP-10.
En particulier, en cas de séjour dans plus de deux pays au cours d'une année donnée, la France
est considérée comme lieu de séjour principal si la durée du séjour en France est supérieure à celle des séjours effectués dans chacun des autres États (BOI-IR-CHAMP-10).
2° Exercice en France d'une activité professionnelle à titre principal
190
Selon le b du 1 de
l'article 4 B du CGI, pour les salariés, le domicile fiscal est fonction du lieu où ils exercent effectivement et régulièrement
leur activité professionnelle.
Lorsque les contribuables exercent simultanément plusieurs professions ou la même profession
dans plusieurs pays, ils sont considérés comme fiscalement domiciliés en France s'ils y exercent leur activité principale, qui s'entend de celle à laquelle ils consacrent le plus de temps effectif,
même si elle ne dégage pas l'essentiel de leurs revenus. Si un tel critère ne peut être appliqué, il convient de considérer que l'activité principale est celle qui procure aux intéressés la plus
grande part de leurs revenus « mondiaux ».
Pour plus de précisions sur l'ensemble de ces notions liées à la domiciliation fiscale en
France, il convient de se reporter au III § 160 et suivants du BOI-IR-CHAMP-10.
b. Exclusions
200
Les personnes exerçant en France leur activité professionnelle mais qui n'y ont pas leur foyer
ou le lieu de leur séjour principal ou les personnes dans la situation inverse ne peuvent pas bénéficier du régime d'imposition prévu à
l'article 155 B du CGI.
210
Il en est de même des personnes qui ont leur domicile fiscal en France en application d'autres
fondements de droit interne ou sont résidentes de France au sens des conventions internationales si les deux conditions cumulatives mentionnées au a et b du 1 de
l'article 4 B du CGI ne sont pas respectées. Il s'agit notamment :
- des personnes n'ayant en France que le centre de leurs intérêts économiques au sens du c du
1 de l'article 4 B du CGI ;
- des agents de l’État en service à l'étranger, c'est-à-dire des personnes exerçant leurs
fonctions ou chargées de mission dans un pays étranger et non soumis dans ce pays à un impôt personnel sur l'ensemble de leurs revenus au sens du 2 de l'article 4 B du CGI.
c. Articulation avec la condition de résidence au sens des conventions internationales
220
Si l'application d'une convention internationale conduit à considérer que la personne
impatriée n'est pas résidente de France au sens de ladite convention (BOI-INT-CVB), et donc que son domicile fiscal n'est pas situé en France, alors même qu'elle respecte
les conditions de domiciliation prévues aux a et b du 1 de l'article 4 B du CGI, le régime spécial d'imposition n'est pas
applicable.
Il en est de même des personnes dont la résidence en France résulte uniquement de
l'application des conventions internationales (BOI-INT-DG-20-10 et BOI-INT-CVB) mais qui n'est pas établie au regard des a et b du 1 de l'article 4 B du
CGI.
2. Modalités de mise en œuvre
a. Dispositions générales
230
Le respect des conditions liées à la domiciliation en France s'apprécie au titre de chacune
des années d'application du dispositif.
Lorsque ces conditions ne sont pas respectées au titre d'une année, le bénéfice du régime
d'imposition prévu à l'article 155 B du CGI ne s'applique pas au titre de l'année considérée.
Toutefois, le non-respect de ces conditions au titre d'une année ne remet pas en cause le
bénéfice du régime pour les années antérieures ou postérieures, toutes les autres conditions étant par ailleurs remplies. La durée de l'exonération reste déterminée par référence à la date de la prise
de fonctions initiale (BOI-RSA-GEO-40 au § 1 et BOI-RSA-GEO-40-10 au § 20).
b. Dispositions applicables l'année de la prise de fonction
240
Les contraintes notamment professionnelles (période d'essai de l'intéressé, situation
professionnelle du conjoint, etc.) ou familiales (scolarité des enfants, etc.) justifient d'admettre un délai raisonnable de quelques mois entre la prise de fonctions de la personne impatriée et
l'installation en France de son foyer. Aussi, par mesure de tolérance, le non-respect de la condition prévue au a du 1 de l'article 4
B du CGI et de la condition de résidence en France au sens des conventions internationales ne fait pas obstacle à l'application du régime prévu au I de
l'article 155 B du CGI dans les limites suivantes :
- si l'installation en France de son foyer intervient au cours de l'année civile de sa prise
de fonctions ou de l'année suivante, la personne impatriée peut prétendre au bénéfice de l'exonération sur les rémunérations perçues depuis sa prise de fonctions, toutes conditions étant par ailleurs
remplies (les « revenus passifs » et les plus-values ne sont pas concernés par cette tolérance) ;
- si l'installation en France de son foyer est retardée au-delà de la fin de l'année civile
qui suit celle de la prise de fonctions, la personne impatriée ne perd pas définitivement le bénéfice du régime, mais peut, toutes conditions étant par ailleurs remplies, en revendiquer l'application
à compter de l'année où la condition de domiciliation en France sera respectée.
C. Cas particulier des changements de fonctions
1. Changement de fonction au sein de la même entreprise
250
Conformément aux dispositions du sixième alinéa de
l'article 155 B du CGI, les primes liées à l'impatriation sont exonérées au titre de chacune des années au cours desquelles
l'impatrié a son domicile fiscal en France au sens des a et b du 1 de l'article 4 B du CGI (pour le domicile fiscal, il convient
de se reporter au BOI-IR-CHAMP-10) :
- jusqu'au 31 décembre de la cinquième année qui suit la prise de fonction en France
si celle-ci est intervenue avant le 6 juillet 2016 ;
- jusqu'au 31 décembre de la huitième année qui suit la prise de fonction en France
si celle-ci est intervenue à compter du 6 juillet 2016.
Remarque : Sur la notion de date de prise de fonction en France,
il convient de se reporter au II-A § 150.
Le régime spécial d'imposition est maintenu lorsqu'au cours de cette période, le salarié (ou
le dirigeant) change de fonctions au sein de l'entreprise pour laquelle il s'est installé en France.
Remarque : Le régime est également maintenu lorsqu'une entreprise étrangère met
fin au détachement d'un salarié et que ce dernier signe un contrat de travail ou un mandat social avec l'entreprise établie en France dans laquelle il exerce ses fonctions.
Pour plus de précisions sur les modalités d'application de cette exonération, il convient de
se reporter au I-B § 170 et suivants du BOI-RSA-GEO-40-10-20.
2. Changement d'entreprise au sein du même groupe
260
Il en va de même s'agissant des salariés ou dirigeants qui, au cours de cette période,
changent d'entreprise au sein du même groupe, pour exercer ou non des fonctions similaires.
Pour l'application de ces dispositions, le groupe s'entend de l'ensemble formé par une
entreprise établie en France ou hors de France et les entreprises qu'elle contrôle dans les conditions définies à l'article L. 233-3 du
code de commerce.
Ainsi, une société en contrôle une autre lorsque :
- elle détient directement ou indirectement une fraction de capital lui conférant la majorité
des droits de vote dans les assemblées générales de la société ;
- elle dispose seule de la majorité des droits de vote dans la société en vertu d'un accord
conclu avec d'autres associés ou actionnaires ;
- elle détermine en fait, par les droits de vote dont elle dispose, les décisions dans les
assemblées générales de la société ;
- elle est associée ou actionnaire de cette société et dispose du pouvoir de nommer ou de
révoquer la majorité des membres des organes d’administration, de direction ou de surveillance de la société.
Une personne est présumée exercer ce contrôle lorsqu'elle dispose, directement ou
indirectement d'une fraction des droits de vote supérieurs à 40 % et qu'aucun autre associé ou actionnaire ne détient directement ou indirectement une fraction supérieure à la sienne.
En outre, le contrôle peut être exercé conjointement par deux ou plusieurs personnes qui
agissent de concert, lorsque celles-ci déterminent en fait les décisions prises en assemblée générale.
3. Dispositions communes
270
Le maintien du régime en cas de changement de fonctions n'a pas pour effet de proroger sa
durée.
Ce régime reste donc applicable jusqu'au 31 décembre de la cinquième ou de la huitième année
civile suivant celle de la première prise de fonctions dans l'entreprise établie en France (BOI-RSA-GEO-40-10 au § 20). Lorsque l'impatrié est amené à exercer ses
fonctions en France au-delà de cette période, l'ensemble de sa rémunération est imposable dans les conditions de droit commun.
280
Les précisions apportées au II-C § 250 à 270 s'appliquent aux
changements de fonctions ou d'employeurs intervenus à compter du 7 août 2015, date de la publication de la
loi n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances
économiques. Toutefois, l'extension de la durée d'application du régime fiscal jusqu'au 31 décembre de la huitième année civile suivant celle de la prise de fonctions en France s'applique aux
personnes dont la prise de fonctions en France intervient à compter du 6 juillet 2016.
La date de changement de fonctions s'entend de la date de la prise de fonction, c'est-à-dire
en pratique de la date à laquelle commence effectivement l’exécution du nouveau contrat de travail ou du nouveau mandat social au sein de l'entreprise située en France.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RSA-GEO-40-10-10
|
https://bofip.impots.gouv.fr/bofip/5680-PGP.html/identifiant=BOI-RSA-GEO-40-10-10-20170621
|
2017-06-21 00:00:00
|
10ed40982a0485da67f970d2ea92fbe6ccc264b8880349bc286cce8d9e465369
|
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la version publiée le 10
février 2014 et sont transposés à la même date au BOI-RSA-GEO-40-30.
Pour prendre connaissance des commentaires antérieurs, il convient de consulter la version
publiée le 12 septembre 2012 dans l'onglet "Versions Publiées Du Document".
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-ANNX-000064
|
https://bofip.impots.gouv.fr/bofip/5666-PGP.html/identifiant=BOI-ANNX-000064-20170621
|
2017-06-21 00:00:00
|
fc102c90892391b471f172acfd23e4a97429c36cf10dc0b3b102dca53acf4346
|
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de publication de
la présente version et sont transposés au III-B-2-b § 260 du BOI-IF-COLOC-20-20-20.
Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans
l'onglet "Versions Publiées Du Document".
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000254
|
https://bofip.impots.gouv.fr/bofip/5755-PGP.html/identifiant=BOI-ANNX-000254-20161227
|
2016-12-27 00:00:00
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18a6fa1311404eadba2ce0fb6f6fb657aeb215c479065f18728e9c13be98e390
|
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] |
I. Valeur locative des immeubles dont le propriétaire se réserve la jouissance
1
Les propriétaires doivent, en principe, comprendre, dans leur base d'imposition, le revenu des
immeubles ou parties d'immeubles dont ils se réservent la jouissance (code général des impôts (CGI), art. 30).
Le revenu brut est évalué par comparaison avec les immeubles ou parties d’immeubles similaires
faisant l’objet d’une location normale (cf. I-A § 10 et suivants), ou, à défaut, par voie d’appréciation directe (cf. I-B § 30). Cette valeur locative doit être
déterminée dans les mêmes conditions pour les propriétés urbaines et pour les propriétés rurales.
Au revenu brut ainsi déterminé, il convient d'ajouter le montant des revenus accessoires
(BOI-RFPI-CHAMP-10-10). Le revenu net foncier est alors déterminé en déduisant, dans les conditions de droit commun, les charges de la propriété.
A. Évaluation par comparaison
10
Le mode d'évaluation par comparaison comporte la recherche des locaux loués ayant une analogie
avec ceux qu'il s'agit d'estimer et l'attribution à ces derniers d'une valeur locative proportionnelle à celle des termes de comparaison.
Ces termes doivent être choisis de préférence dans la même rue ou dans le même quartier, tout au
moins dans la même commune. Cependant, en cas d'impossibilité absolue de trouver les termes de comparaison dans la commune, ils peuvent être pris en dehors de celle-ci.
20
Toutefois, selon la jurisprudence du
Conseil d'État dans un arrêt du 3 novembre
1978, n° 03421, les recettes « fictives » sont au moins égales aux charges courantes et normales de la propriété.
Ainsi, le Conseil d'État a jugé que, pour évaluer le loyer, et à défaut d'éléments
d'appréciation conduisant à en fixer le montant à un chiffre différent, il y a lieu de se référer à la situation qui serait celle du propriétaire exploitant normalement ce droit par voie de location à
un tiers et, par conséquent, d'évaluer ce loyer à une somme égale aux frais et charges courants de la propriété, y compris les frais de gestion et d'amortissement.
Il est à noter que cette jurisprudence est intervenue lorsque le droit de chasse dont le
propriétaire se réserve la jouissance n’était pas exonéré, c’est-à-dire avant l’imposition des revenus de 2005. Les principes qu’elle dégage demeurent toutefois applicables.
B. Évaluation par voie d'appréciation directe
30
Ce n'est que dans le cas où le mode d'évaluation par comparaison ne peut être employé qu'il
doit être procédé à l'évaluation locative par voie d'appréciation directe.
II. Dépenses mises par convention à la charge du locataire
40
Il convient d’ajouter aux recettes brutes le montant des dépenses incombant de droit au
propriétaire, mais dont le paiement est, par l'effet des conventions, imposé au locataire.
Lorsque certaines dépenses incombant de droit au propriétaire sont mises à la charge du
locataire par l’effet des conventions :
- le remboursement de ces dépenses constitue un supplément de loyer imposable en tant que
recettes brutes ;
- les dépenses qui ont été directement payées à des tiers par le locataire en l'acquit du
propriétaire sont imposables par disposition expresse de la loi (CGI, art. 29).
Ainsi, la surprime d’assurance payée par un propriétaire en raison de l’activité dangereuse du
locataire et remboursée par ce dernier doit être comprise dans le revenu brut de l’immeuble, soit au titre des recettes encaissées par le propriétaire lorsque ce dernier l’acquitte et en exige le
remboursement du locataire, soit au titre des dépenses incombant normalement au propriétaire et mises par le contrat à la charge du locataire si celui-ci la verse directement à la compagnie
d’assurances.
50
Clause expresse
Pour que les dépenses payées par le locataire soient ajoutées aux recettes brutes, il convient
que celui-ci soit tenu à leur paiement par une clause expresse du bail.
Le montant des travaux effectués par le locataire, en l'absence de toute obligation
contractuelle, ne peut donc être retenu pour la détermination du revenu brut foncier du propriétaire
(CE, arrêt du 23 novembre 1977, n°
98227).
Si le contrat de location le prévoit, il convient par exemple d'ajouter aux recettes brutes,
le montant des réparations autres que les réparations locatives payées par le locataire, les impôts à la charge du propriétaire et acquittés par le locataire (en particulier la taxe foncière) ou les
primes d'assurance payées par le locataire contre des risques dont le propriétaire est responsable.
60
Neutralisation de l’imposition et de la déduction
Dans la mesure où elles constituent des dépenses déductibles, ces sommes peuvent être
ultérieurement déduites du revenu brut. Il est, dès lors, admis que le propriétaire ne tienne pas compte de ces sommes pour la détermination de ses recettes s'il s'abstient également de les comprendre
ensuite dans ses charges déductibles.
Ainsi le propriétaire peut notamment faire purement et simplement abstraction du montant de
ces sommes tant en recettes qu'en dépenses lorsqu’il ne connaît pas exactement, ou ne peut connaître, le montant des dépenses payées pour son compte par le locataire, ou, tout au moins, ne pas être en
mesure d'en fournir la justification.
70
Propriétés rurales
En sus du montant des loyers, les propriétaires peuvent demander à leurs fermiers le
remboursement de certaines charges telles que :
- la moitié de la taxe pour frais de chambre d'agriculture
(code rural et de la pêche maritime, art. L. 514-1) ;
- les dépenses de voirie ;
- une fraction du montant global de la taxe foncière sur les propriétés bâties et de la taxe
foncière sur les propriétés non bâties portant sur les biens pris à bail, au titre des dépenses afférentes aux voies communales et aux chemins ruraux. A défaut d'accord amiable entre les parties,
cette fraction est fixée à un cinquième (code rural et de la pêche maritime, art. L. 415-3).
Les sommes encaissées à titre de remboursement de charges doivent être ajoutées au montant des
loyers en principal. Mais, les propriétaires peuvent s'abstenir d'en faire état dans leurs recettes brutes, à la condition de ne pas les retrancher ultérieurement au titre des dépenses payées par le
propriétaire pour le compte des locataires.
III. Subventions et indemnités
80
Les recettes brutes imposables comprennent l’ensemble des indemnités ou subventions perçues
par le contribuable. Des dispositions spéciales sont toutefois prévues en faveur des subventions ou indemnités qui sont destinées à financer des charges déductibles.
A. Indemnités destinées à compenser des pertes de recettes
90
1. Indemnité compensant les pertes de loyers
L’indemnité accessoire destinée à compenser les pertes de loyers doit, en application des dispositions
de l’article 28 du CGI, être comprise dans les recettes brutes imposables (voir en ce sens notamment
RM Bourg-Broc, n° 53714, JO AN du 8 octobre 1984, p. 4502).
Ainsi, lorsque le propriétaire de l'immeuble donné en location souscrit directement ou par
l'intermédiaire d'un professionnel de l'immobilier (administrateur de biens, notaire etc.) un contrat d'assurance dont l'objet est de couvrir le risque de loyers impayés, l'indemnité encaissée en cas
de mise en œuvre des garanties du contrat doit être déclarée au titre des revenus fonciers de l'année de l'encaissement.
100
2. Indemnités de retard dans la livraison d’un immeuble
Dès lors qu’elles se rapportent à un immeuble donné en location nue ou destiné à être donné en
location nue et qu’elles sont fixées contractuellement, les indemnités perçues par un propriétaire en raison du retard dans la livraison d’un immeuble sont imposables.
En effet, de telles indemnités ne constituent pas la réparation d’un préjudice subi par le
propriétaire et reconnu par le juge, mais la compensation de la perte d’un revenu.
110
3. Sommes allouées par les tribunaux aux propriétaires en cas d’occupation sans titre de leurs logements
Les sommes fixées par les tribunaux judiciaires, en cas d’occupation de logements par des
personnes dépourvues de bail (parfois dénommées indemnités d’occupation), présentent le plus souvent une nature mixte. Elles revêtent dans tous les cas un caractère compensatoire dès lors qu’elles
constituent la contrepartie de la jouissance des locaux, et peuvent accessoirement présenter un caractère indemnitaire.
La partie de l’indemnité représentative du prix d’un loyer constitue pour le propriétaire un
revenu imposable dans la catégorie des revenus fonciers. En revanche, le supplément d’indemnité qui peut être versé au titre de la réparation du préjudice subi par le propriétaire présente le
caractère de dommages et intérêts et n’est donc pas imposable.
Une telle indemnité peut également intervenir en application d’une décision de justice,
lorsqu’un congé a été donné au locataire avec offre conjointe de vente du logement antérieurement pris en location, et faire suite au constat que le locataire, déchu de tout titre d’occupation sur les
locaux en cause, voit son expulsion ordonnée par le juge. Dans ce cas, l’indemnité versée au bailleur présente aussi une nature mixte. L’indemnité d’occupation reconnaît ainsi l’usage effectif de
l’immeuble par un tiers et se substitue aux revenus qui auraient pu être régulièrement perçus par le propriétaire s’il avait pu normalement disposer de son bien et le mettre en location. Pour cette
partie, elle doit donc être imposée chez celui qui la perçoit en tant que revenu brut foncier, sans pour autant résulter d’un bail.
B. Subventions et indemnités destinées à financer des charges déductibles
120
L’article 29 du CGI
prévoit que les subventions et indemnités destinées à financer des charges déductibles sont comprises dans le revenu brut l’année de leur encaissement par le bailleur. Corrélativement, les dépenses
payées à l’aide de ces subventions ou indemnités sont déductibles en totalité.
130
1. Financement d’une charge déductible
Pour être imposables, les subventions et indemnités doivent être destinées à financer une
charge déductible au sens de l’article 31 du CGI comme de
l’article 13 du CGI. Il en est notamment ainsi par exemple des indemnités versées à un propriétaire pour réparer les
détériorations commises par les locataires ou à la suite d’un sinistre, à la condition qu’elles financent des dépenses déductibles des revenus fonciers.
Il peut notamment s’agir des subventions allouées par l'État, les collectivités territoriales,
l’Agence nationale de l’habitat (ANAH) ainsi que par les compagnies d’assurance. Il en est ainsi notamment des aides communales versées pour encourager le ravalement de leurs immeubles par les
propriétaires ou des aides perçues par le propriétaire, en application des dispositions nationales, ou de mesures communautaires d'incitation, pour la mise en conformité des bâtiments d'exploitation
agricole qu'il donne en location.
140
2. Financement d’une charge non déductible
Lorsque les subventions et indemnités perçues par le bailleur financent des charges non
déductibles, elles ne sont pas imposables au titre des revenus fonciers. Il en est ainsi lorsque les dépenses de travaux ne sont pas déductibles en tant que telles mais ouvrent droit au bénéfice de la
déduction au titre de l’amortissement prévue aux f, g ou h du 1° du I de l’article 31 du CGI.
150
3. Financement d’une dépense en capital
Ne constituent pas des recettes au sens de
l’article 29 du CGI les subventions ou indemnités accordées pour l’acquisition, la construction, la reconstruction de locaux dont
les revenus sont imposables dans la catégorie des revenus fonciers. De même ne sont pas imposables, les subventions ou indemnités destinées à financer des dépenses d’amélioration de locaux qui
n’ouvrent pas droit à déduction.
Remarque : Pour plus de précisions sur les conditions générales d’imposition
des subventions et indemnités destinées à financer des dépenses de travaux, cf. BOI-RFPI-BASE-20-30,
Il en est ainsi notamment des aides à la réalisation de locaux industriels, des indemnités
d'assurance versées en vue de la reconstruction, même partielle, d'un immeuble sinistré ou des indemnités destinées à compenser une détérioration du capital, c’est-à-dire une dépréciation notoire de
l’immeuble.
160
4. Indemnités destinées à compenser un préjudice
Lorsque l’indemnité est versée, en application d’une décision de justice, au titre de la
réparation d’un préjudice subi par le propriétaire, elle présente le caractère de dommages et intérêts. Elle n’est donc pas imposable.
170
5. Financement partiel
Les dispositions prévues à
l’article 29 du CGI concernent les indemnités ou subventions destinées à couvrir, même partiellement, des charges déductibles
pour l’assiette des revenus fonciers.
180
6. Absence de réalisation de la dépense
Les indemnités ou subventions sont imposables, même si la dépense qu’elles sont destinées à
couvrir n’est pas réalisée (travaux par exemple).
IV. Autres subventions et indemnités
190
A. Indemnité de déspécialisation
La somme versée en contrepartie de la déspécialisation du bail (souvent dénommée « indemnité
de déspécialisation ») est celle qui est versée au propriétaire en contrepartie de l'autorisation donnée au locataire d'exercer une activité différente de celle prévue au bail.
L’article 4 de la
loi n° 71-585 du 16 juillet 1971 permet au locataire d'un
local commercial de demander au propriétaire, ou à défaut d'accord de celui-ci, au tribunal de grande instance, l'autorisation d'exercer dans les lieux loués une ou plusieurs activités différentes de
celles prévues au bail.
Le changement d'activité peut motiver le paiement, à la charge du locataire, d'une indemnité -
dite indemnité de déspécialisation - égale au montant du préjudice dont le bailleur établit l'existence. En outre, le propriétaire peut, en contrepartie de l'avantage procuré au locataire, demander,
au moment de la transformation du fonds, une majoration de loyer.
L'indemnité de déspécialisation doit être comprise dans les revenus fonciers du bailleur si
elle est destinée à compenser une perte de recettes (par exemple, diminution du loyer des autres locataires en compensation des troubles de jouissance qu'ils supportent du fait de la nouvelle activité
exercée par le commerçant dont le bail a été modifié) ou un accroissement des charges qu'il supporte.
Il en est de même, quelle que soit la nature du préjudice subi, lorsque le montant de
l'indemnité excède celui de ce préjudice ; dans un tel cas, l'excédent doit être considéré comme un supplément de loyer imposable.
Bien entendu, le supplément de loyer versé en tant que tel par le locataire au propriétaire en
application de la loi du 16 juillet 1971 doit être également compris dans les revenus fonciers du propriétaire.
Dans les cas autres que ceux visés ci-dessus, sous réserve de l'examen des circonstances
particulières, l'indemnité de déspécialisation présente le caractère d'un gain foncier qui n’a pas à être pris en compte pour la détermination du revenu foncier.
200
B. Primes à la construction
Il est admis que les primes à la construction allouées en application du code de l'urbanisme
ne constituent pas un revenu imposable.
210
C. Indemnité versée à un particulier en dédommagement de la dépossession de surfaces habitables devant être démolies
S’agissant d’une indemnité intervenant du fait de la dépréciation irrémédiable ou non du
capital initial, elle ne peut, par nature, être comprise dans les revenus fonciers du propriétaire bénéficiaire.
220
D. Indemnité transactionnelle destinée à dédommager le bailleur d’une dépréciation réelle de son capital
Conformément aux principes généraux de l’impôt sur le revenu, une indemnité destinée à
dédommager le bailleur d’une dépréciation réelle de son capital n’est pas imposable.
En revanche, lorsqu’une indemnité constitue la contrepartie d’une perte de recettes ou d’un
accroissement des charges supportées par le bailleur, elle doit être prise en compte pour la détermination du revenu foncier imposable.
230
E. Indemnité versée au bailleur en contrepartie de la renonciation à l’exercice de son droit de reprise
L'indemnité reçue par un propriétaire, lors du renouvellement d'un bail commercial, en
contrepartie de sa renonciation à l'exercice de son droit de reprise a le caractère d’un supplément de loyer imposable (CE, arrêt du 21 mai 1962, n° 50140).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RFPI-BASE-10-20
|
https://bofip.impots.gouv.fr/bofip/5811-PGP.html/identifiant=BOI-RFPI-BASE-10-20-20140113
|
2014-01-13 00:00:00
|
f9c91d5f221d43671a3d530b99c21db5c79b39461d7d1e53e48d1dd564c62e4c
|
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] |
1
La
loi n° 96-987 du 14 novembre
1996 relative à la mise en œuvre du pacte de relance pour la ville a créé quarante-quatre ZFU en métropole et dans les départements d’outre-mer. Ces zones de « première génération » sont ouvertes
depuis le 1er janvier 1997.
La loi
n° 2003-710 du 1er août 2003 d’orientation et de programmation pour la ville et la rénovation urbaine a créé quarante et une autres ZFU. Ces zones de « deuxième génération » sont
ouvertes depuis le 1er janvier 2004.
10
L’article 44 octies
du code général des impôts (CGI) prévoit un régime d’exonération d’impôt sur les bénéfices en faveur des entreprises implantées dans les ZFU dites de première et deuxième générations.
Le dispositif prévu à l’article 44 octies du CGI n’est plus applicable aux créations d’activités
intervenues à compter du lendemain de la date de publication de la loi n° 2006-396 du 31 mars 2006 pour l’égalité
des chances, soit le 3 avril 2006. Les activités créées entre le 1er janvier 2006 et le 31 décembre 2014 dans l'ensemble des ZFU relèvent du dispositif codifié à
l'article 44 octies A du CGI (BOI-BIC-CHAMP-80-10-30).
20
S’agissant des activités créées dans les ZFU de première et deuxième générations entre le
1er janvier et le 2 avril 2006, elles peuvent se placer sous l’article 44 octies du CGI ou sous
l'article 44 octies A du CGI.
30
Sont examinés successivement dans la présente section :
- les zones et entreprises éligibles (sous-section 1,
BOI-BIC-CHAMP-80-10-20-10) ;
- les conditions liées à l'implantation de l'activité (sous-section 2,
BOI-BIC-CHAMP-80-10-20-20) ;
- les périodes d'application des allègements fiscaux et de réalisation des bénéfices
(sous-section 3, BOI-BIC-CHAMP-80-10-20-30) ;
- la portée et le calcul allègements fiscaux (sous-section 4,
BOI-BIC-CHAMP-80-10-20-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-80-10-20
|
https://bofip.impots.gouv.fr/bofip/5899-PGP.html/identifiant=BOI-BIC-CHAMP-80-10-20-20140625
|
2014-06-25 00:00:00
|
9eb6dd5fc1d823fd0f19c9d7018208704654ce8665acd8eae28b039c0c899572
|
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] |
1
Il résulte des dispositions de
l'article 371 A de l'annexe II au code général des impôts (CGI) et de
l'article 371 M de l'annexe II au CGI que les centres, les associations et les organismes mixtes de gestion issus
de ces structures doivent revêtir la forme d'une association légalement constituée.
Cette obligation conduit à définir la notion d'association légalement constituée et à préciser
les formes juridiques exclues.
I. Notion d'association légalement constituée
10
Par association légalement constituée au sens de
l'article 371 A de l'annexe II au CGI et de
l'article 371 M de l'annexe II au CGI, il convient d'entendre toute association dotée de la personnalité morale et
constituée en conformité avec la législation en vigueur.
Doivent être considérées comme telles les associations créées conformément à la
loi du 1er juillet
1901 ainsi qu'à ses décrets d'application et, pour les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, conformément aux dispositions du code civil local sur les associations.
A. Cas général
20
Pour être dotée de la personnalité morale, toute association régie par la
loi du 1er juillet
1901 doit satisfaire aux formalités de publicité suivantes :
- déclaration effectuée par les membres fondateurs à la préfecture du département ou à la
sous-préfecture de l'arrondissement où l'association a son siège social (pour Paris, préfecture de police) à laquelle deux exemplaires des statuts doivent être joints ;
- insertion au Journal officiel des associations et des fondations d'entreprises dans le délai
d'un mois à dater de la déclaration en préfecture ou en sous-préfecture.
Cette dernière formalité rend publique la création de l'association.
30
Les modifications relatives à son administration ou à ses statuts survenant au cours de la vie
de l'association doivent faire l'objet de déclarations complémentaires dans le délai de trois mois à compter de la réalisation de ces changements à la préfecture ou à la sous-préfecture de son siège
social.
Toutefois, une association n'est pas obligée de publier au Journal officiel des associations
et des fondations d'entreprises, les modifications apportées à ses statuts.
Elle peut, toutefois, si elle le souhaite, y faire connaître les seuls changements de sa
dénomination, de son objet ou de son siège, les autres modifications n'étant pas publiables. En revanche, les modifications apportées aux statuts doivent être consignées sur un registre spécial côté
et paraphé par la personne habilitée à représenter l'association.
B. Cas particulier des départements du Bas-Rhin, du Haut-Rhin et de la Moselle
40
Dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle, les associations
bénéficient, conformément à la législation locale (Code civil local, art, 21 à 79-III), de la personnalité morale lorsqu'elles ont fait l'objet de la formalité de l 'inscription.
Cette inscription est accordée par le tribunal d'instance sur demande des fondateurs à
laquelle doivent être joints les statuts en double exemplaire ainsi qu'une copie de la résolution de l'assemblée des membres qui a désigné les dirigeants.
La création de l'association devient définitive si elle ne fait pas l'objet d'une opposition
du préfet.
Si le préfet s'oppose à l'inscription, il le déclare au greffe qui doit notifier cette
opposition, dans le délai d'un mois à compter de sa réception, à la direction de l'association. Cette dernière peut alors former un recours pour excès de pouvoir dans les deux mois qui suivent.
II. Formes juridiques exclues
50
La notion d'association légalement constituée doit être interprétée strictement. Dès lors, les
groupements ayant une forme, des conditions de constitution voisines ou une qualification juridique différente ne sauraient être considérés comme des associations légalement constituées.
Les organismes en cause relèvent d'ailleurs le plus souvent d'une législation particulière. Il
s'agit notamment :
- des syndicats professionnels
(loi du 21 mars 1884
modifiée par la loi du 12 mars
1920, code du travail, deuxième partie, livre
1er) ;
- des sociétés mutualistes
(code de la mutualité, art. L. 111-1 et suivants) ;
- des associations syndicales, libres, autorisées ou obligatoires
(ordonnance 2004-632 du
1er juillet
2004) ;
- des sociétés coopératives de consommation
(loi du 7 mai 1917 et
code de la consommation, art. R. 411-1) ;
- des sociétés coopératives agricoles
(loi du 27 juin 1972,
code rural et de la pêche maritime, art. L. 521-1 et suivants et
code rural et de la pêche maritime, art. R. 521-1 et suivants) ;
- des groupements d'intérêt économique
(ordonnance du 23 septembre
1967 et code de commerce, art. L. 251-1) ;
- des sociétés civiles et commerciales
(code civil, art. 1832 et suiv., loi du 24 juillet 1966 et code de commerce,
art. L. 210-1).
60
De même, et bien que régies par la
loi du 1er juillet
1901, les associations non déclarées sont exclues dès lors qu'elles ne possèdent pas la personnalité juridique et ne peuvent avoir fait l'objet des formalités mentionnées au 2° de
l'article 371 F de l'annexe II au CGI (centres de gestion), au 2° de
l'article 371 R de l'annexe II au CGI (associations agréées) et au 2° de
l'article 371 Z octies de l'annexe II au CGI (organismes mixtes de gestion agréés), à savoir « la
justification de l'exécution des formalités prévues par la législation en vigueur pour la création et la régularité du fonctionnement de l'association ».
|
Bulletin officiel des finances publiques - impôts
|
BOI-DJC-OA-10-10-20
|
https://bofip.impots.gouv.fr/bofip/6046-PGP.html/identifiant=BOI-DJC-OA-10-10-20-20170705
|
2017-07-05 00:00:00
|
2662f4b4d3e3a6373bcf8be0dd27b4dd7535978041e13fc8dd4fc4e571e428be
|
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1
Les plus-values réalisées par les personnes physiques ou par les sociétés ou groupements qui
relèvent des articles 8 à 8 ter du code général des impôts (CGI), lors de la cession à titre onéreux de biens
immobiliers bâtis ou non bâtis ou de droits relatifs à ces biens, sont passibles de l'impôt sur le revenu dans les conditions prévues aux
articles 150 V à 150 VH du CGI.
10
En vertu du I de
l'article 150 U du CGI, seules sont imposables les plus-values réalisées lors d'une cession à titre onéreux. Cette cession constitue le fait générateur de l'imposition (chapitre 1,
BOI-RFPI-PVI-30-10).
20
Les plus-values des particuliers sont une catégorie de l'impôt sur le revenu imposées suivant
les modalités exposées infra au chapitre 2 - BOI-RFPI-PVI-30-20.
30
L'impôt dû au titre des plus-values considérés est calculé au taux proportionnel prévu par
l'article 200 B du CGI (voir infra chapitre 3, BOI-RFPI-PVI-30-30). Il est déclaré et payé
suivant les dispositions exposées infra au chapitre 4, BOI-RFPI-PVI-30-40.
40
Les modalités de contrôle de l'impôt afférent à la plus-value et les sanctions applicables
suivent les règles applicables pour le contrôle de l'impôt sur le revenu (voir infra chapitre 5, BOI-RFPI-PVI-30-50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RFPI-PVI-30
|
https://bofip.impots.gouv.fr/bofip/6216-PGP.html/identifiant=BOI-RFPI-PVI-30-20120912
|
2012-09-12 00:00:00
|
9cbff498b478c189765bb23a0501b1616abd3149deaed9196cb73ee9c86c2fbb
|
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] |
1
En matière fiscale, par dérogation au principe suivant lequel le contentieux administratif
relève de la juridiction administrative (cf. Division « Contentieux de l'assiette de l'impôt – Procédure devant les juridictions de l'ordre administratif, BOI-CTX-ADM), la
loi a expressément attribué compétence aux juridictions de l'ordre judiciaire pour statuer sur les litiges relatifs aux impôts en matière d'enregistrement, d'impôt de solidarité sur la fortune, de
publicité foncière et de taxes assimilées (cf, Livre des Procédures Fiscales (LPF), art. L. 199 et
Code Général des Impôts (CGI), art.885 D).
10
La présente division est consacrée à l'exposé des règles relatives à la procédure suivie devant
ces juridictions ayant à connaître du contentieux fiscal de l'assiette :
- les tribunaux de grande instance (TGI) sont en premier ressort juges de droit
commun dans le cadre du contentieux relatif aux impôts susvisés ;
- les cours d'appel sont compétentes pour connaître en appel des recours formés
contre les jugements rendus par les TGI ;
- la Cour de cassation : placée au sommet de l'ordre judiciaire, elle est à la
fois juge de cassation des litiges d'ordre civil (contentieux de l'assiette ou du recouvrement de l'impôt) ou pénal (délit de fraude fiscale) en matière fiscale.
20
L'ensemble des règles applicables devant ces juridictions sont régies par les dispositions
figurant dans le Livre de procédures fiscales ainsi que dans le Code de procédure civile (C. proc. Civ.).
Seront ainsi successivement examinées :
- la procédure devant le tribunal de grande instance (Titre 1, cf.
BOI-CTX-JUD-10) ;
- la procédure devant la cour d'appel (Titre 2, cf.
BOI-CTX-JUD-20) ;
- la procédure devant la Cour de Cassation (Titre 3, cf.
BOI-CTX-JUD-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CTX-JUD
|
https://bofip.impots.gouv.fr/bofip/6238-PGP.html/identifiant=BOI-CTX-JUD-20120912
|
2012-09-12 00:00:00
|
68b3ea4d1f13b0790c7972242f9602b54422af8c638ce82ca1053a672bc4e61b
|
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] |
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 l'exonération des actifs professionnels, au
BOI-PAT-IFI-30-10.
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-30-30-40-10
|
https://bofip.impots.gouv.fr/bofip/6242-PGP.html/identifiant=BOI-PAT-ISF-30-30-40-10-20181011
|
2018-10-11 00:00:00
|
3e4e19eaa173e5e7d3c3b9732eaa3a9d3eb2e90c93b3b4fb063267d112b25524
|
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] |
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 l'exonération des actifs professionnels, au
BOI-PAT-IFI-30-10.
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-30-30-40-20
|
https://bofip.impots.gouv.fr/bofip/6247-PGP.html/identifiant=BOI-PAT-ISF-30-30-40-20-20181011
|
2018-10-11 00:00:00
|
3e4e19eaa173e5e7d3c3b9732eaa3a9d3eb2e90c93b3b4fb063267d112b25524
|
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] |
1
Seront successivement examinées :
- l'évaluation des titres de participation (Section 1, cf.
BOI-BIC-PVMV-30-20-10) ;
- l'évaluation des titres de placement (Section 2, cf.
BOI-BIC-PVMV-30-20-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PVMV-30-20
|
https://bofip.impots.gouv.fr/bofip/6357-PGP.html/identifiant=BOI-BIC-PVMV-30-20-20120912
|
2012-09-12 00:00:00
|
83197c37dde0ea394358b6f9d961324d2d2dfabe84a06582ecf394d09ae832cd
|
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1
Économie générale du système
La provision pour reconstitution des gisements a pour objet de faciliter aux entreprises
minières la recherche de nouveaux gisements de substances minérales solides présentant un intérêt pour l'économie française et, à cet effet, d'exclure de leurs bénéfices imposables les sommes qui leur
sont nécessaires pour effectuer une telle recherche.
En fait, le droit à la constitution de cette provision est limité aux entreprises procédant déjà
à l'exploitation de gisements de cette nature et l'économie générale de ladite provision peut se résumer comme suit :
- à la clôture de chaque exercice, le montant de la dotation à la provision pour reconstitution
des gisements ne peut excéder :
- ni 15 % du montant des ventes des produits marchands extraits de gisements exploités par
l'entreprise ou acquis par celle-ci auprès de filiales étrangères dans lesquelles elle détient directement ou indirectement 50 % au moins des droits de vote , lorsque ces ventes sont prises en compte
pour la détermination du bénéfice imposable en France ;
- ni 50 % du bénéfice imposable réalisé au cours dudit exercice et provenant de la vente, en
l'état ou après transformation, de ces mêmes produits ;
- la dotation constituée à la clôture d'un exercice doit, avant l'expiration d'un délai de cinq
ans à partir de la date de cette clôture, être utilisée, soit sous la forme d'immobilisations ou de travaux de recherche, réalisés pour la mise en valeur de gisements de substances minérales susvisées
et situés en France métropolitaine ou dans les départements d'outre-mer, soit à l'acquisition de participations dans des sociétés ou organismes ayant pour objet d'effectuer la mise en valeur de tels
gisements ;
- lorsqu’elle est employée conformément à son objet, la provision est transférée à un compte de
réserve ordinaire.
Toutefois, l’entreprise rapporte à ses résultats imposables un montant égal aux
investissements admis en remploi de cette provision selon les modalités suivantes :
- les entreprises qui réalisent des investissements amortissables en remploi de
la provision doivent rapporter à leurs résultats imposables, de manière extra-comptable, au même rythme que l’amortissement, une somme égale au montant de ces investissements ;
- lorsque la provision est remployée sous la forme d’immobilisations non amortissables, de
travaux ou de participations, une somme égale au montant de ces remplois doit être réintégrée en une seule fois, de manière extra-comptable au titre de l’exercice au cours duquel est effectué ce
remploi ;
- en revanche, dans la mesure où elle n'a pas été utilisée dans le délai et les conditions
impartis la dotation au compte de provisions est rapportée au bénéfice imposable de l'exercice en cours à la date de ce délai, et l'impôt correspondant est majoré de l'intérêt de retard prévu à
l'article 1727 du code général des impôts (CGI).
Le f) du I de
l’article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 abroge l’article 39 ter B du CGI relatif à la
provision pour reconstitution des gisements pétroliers et miniers.
Cette suppression s’applique :
- pour les entreprises soumises à l’impôt sur les sociétés, pour la
détermination des résultats des exercices clos à compter du 31 décembre 2013 ;
- et, pour les autres entreprises, à l’impôt sur le revenu dû au
titre de 2013 et des années suivantes.
Pour les provisions dotées au titre des périodes d’imposition ou
exercices précédents, les règles prévues par l’article 39 ter B du CGI s'agissant de leur utilisation et de leur sort continuent à s’appliquer.
I. Champ d'application
10
Conformément aux dispositions du 1 de
l'article 39 ter B du CGI, les entreprises autorisées à constituer des provisions pour reconstitution des gisements sont en
principe celles qui procèdent à l'extraction des substances minérales solides dont la liste figure à l'article 4 C bis
de l'annexe IV au CGI .
A. Substances minérales solides donnant droit à la constitution d'une provision
20
Les substances minérales solides dont l'extraction peut donner droit à la constitution d'une
telle provision sont les suivantes :
- minerai d'aluminium, amiante, minerai d'andalousite antimoine, ardoise, minerai d'argent,
argiles réfractaires kaoliniques, minerai d'arsenic, barytine, minerai de béryllium, minerai de bismuth, minerai de bore, minerai de chrome, minerai de cobalt, colombotantalite, minerai de cuivre,
minerai d'étain, feldspath, fluorine, kaolin, minerai de lithium, minerai de manganèse, mica, minerai de molybdène, minerai de nickel, minerai d'or, phosphates, minerai de platine et de la mine du
platine, minerai de plomb associé au zinc ou non, potasse, pyrites, minerais radioactifs, silice pour l'industrie, minerai de soufre, strontium, talc, terres rares, minerai de titane, minerai de
tungstène, minerai de vanadium, minerai de zinc, minerai de zirconium.
Remarque : Les argiles réfractaires kaoliniques s'entendent des matériaux
naturels constitués pour au moins 92 % de silicates d'alumine hydratés du type kaolinite, halloysite ou illite et de quartz libre et possédant une résistance pyroscopique minimum de 1 350 °C.
Les minerais radioactifs s'entendent essentiellement de l'uranium et du thorium.
La silice pour l'industrie (verrerie, céramique, fonderie, chimie et électrométallurgie), s'entend des matériaux naturels présentant une teneur sur produit sec d'au moins 97 % d'oxyde de silicium
(SiO2).
Cette liste qui comprend les substances minérales solides présentant un intérêt pour
l'économie française, est limitative et le droit à la constitution d'une provision ne saurait être étendu, par analogie, à des matières autres que celles ci-dessus désignées.
En outre, les entreprises ne peuvent, en principe, être admises à constituer des provisions
pour reconstitution des gisements qu'à la condition que le produit marchand extrait du gisement comprenne à titre exclusif ou principal, une ou plusieurs des substances minérales énumérées ci-dessus.
Toutefois, dans le cas où le produit marchand comprend seulement, à titre accessoire, de
telles substances, il a paru possible d'autoriser les entreprises intéressées à constituer, dans certaines limites, une provision à raison de ces dernières matières (cf.
II-B-4-a § 170).
B. Entreprises admises à constituer des provisions pour reconstitution des gisements
30
Pour pouvoir prétendre à la constitution de provisions pour reconstitution des gisements, les
entreprises doivent procéder à l'extraction de l'une ou de plusieurs des substances minérales solides désignées à
l'article 4 C bis de l'annexe IV au CGI. Cette activité doit être exercée soit directement, soit par
l'intermédiaire de filiales étrangères dans les conditions prévues ci-après (cf. II-B-2 § 110 à 140).
Se trouvent ainsi notamment exclues de cette possibilité, les entreprises qui se bornent à
assurer la transformation de substances acquises postérieurement à leur extraction, à moins que cette extraction ne soit effectuée par une filiale étrangère.
Il est précisé, en outre, que les entreprises peuvent constituer des provisions de cette
nature, que les gisements exploités soient situés en France ou à l'étranger. Mais, bien entendu, compte tenu du principe de la territorialité de l'impôt, seuls sont pris en compte, pour le calcul de
ces provisions, les ventes et les bénéfices réalisés en France, quelle que soit l'origine géographique des produits (cf. II-B-1 § 90 à 100).
40
Cas particulier des sociétés de participation :
Deux ou plusieurs sociétés peuvent, dans le cadre d'une société de participation, s'unir pour
un travail en commun de recherche et d'exploitation de gisements de substances minérales et se partager, suivant des modalités préétablies, soit les produits extraits des gisements, soit le bénéfice
provenant de la vente desdits produits.
Que ces sociétés soient conjointement et solidairement détentrices du titre minier, ou que
l'une d'elles seulement le soit et délègue une partie de ses droits et obligations aux autres sociétés, chacune des sociétés en cause peut prétendre au droit à la constitution de provisions pour
reconstitution des gisements. Mais la limite maximum de la provision doit alors, pour chaque société, être déterminée, du chef de la société de participation, en ne faisant état que de la part lui
revenant dans les produits extraits du gisement ainsi que du bénéfice net correspondant.
En outre, il va de soi que, si une société de cette nature optait pour le régime fiscal des
sociétés de capitaux, la provision ne pourrait plus être constituée que par la société de participation.
En revanche, le fait pour une entreprise, de recevoir en rémunération de travaux de recherche
et d'exploitation effectués pour le compte du titulaire de droits miniers, une partie des produits marchands extraits de gisements, ne saurait, à lui seul, caractériser l'existence d'une société de
participation et seul le titulaire des droits miniers peut, dans une telle situation, prétendre à la provision pour reconstitution des gisements.
Toutefois, on doit considérer qu'il y a partage des droits miniers et que l'entreprise
associée a droit à la constitution de la provision dans les deux cas suivants :
- si le décret accordant ou renouvelant le permis de recherches, la concession ou le permis
d'exploitation mentionne explicitement l'existence d'un contrat d'apport de travaux ou de capitaux par cette entreprise au titulaire du droit minier, en contrepartie d'un partage des produits
éventuellement extraits ;
- si le titulaire du droit minier a été explicitement autorisé à faire abandon contractuel
d'une partie de la production à un tiers.
II. Calcul de la provision annuelle
50
Le 2 de l'article 39
ter B du CGI prévoit que la dotation annuelle à la provision pour reconstitution des gisements est fixée, dans la limite de 50 % du bénéfice net imposable, à 15 % du montant des ventes de produits
marchands extraits des gisements.
Les modalités d'application de cette disposition sont précisées à
l'article 10 C quinquies de l'annexe III au CGI.
A. Principes
60
Conformément aux dispositions du 2 de
l'article 39 ter B du CGI et du I de
l'article 10 C quinquies de l'annexe III au CGI, la provision susceptible d'être constituée, à la clôture
de chaque exercice, par les entreprises produisant l'une ou plusieurs des substances minérales solides énumérées à
l'article 4 C bis de l'annexe IV au CGI, ne peut excéder :
- ni 15 % du montant des ventes de produits marchands extraits des gisements de minerais
correspondants, exploités par lesdites entreprises, lorsque ces ventes sont prises en compte pour la détermination du bénéfice imposable en France ;
- ni 50 % du bénéfice net imposable réalisé au cours de l'exercice considéré et provenant de
la vente, en l'état ou après transformation, de ces mêmes produits.
70
Pour le calcul de la provision, sont assimilées aux ventes de produits extraits de gisements
exploités par l'entreprise, les ventes de produits acquis par celle-ci auprès de filiales étrangères dans lesquelles elle détient directement ou indirectement 50 % au moins des droits de vote.
B. Première limite : limitation en fonction du montant des ventes des produits extraits ou acquis auprès de certaines
filiales
80
La détermination du montant des ventes auquel doit être appliqué le taux de 15 % pour dégager
la première limite de la provision annuelle, appelle les explications suivantes.
1. Produits marchands extraits de gisements exploités par l'entreprise
90
Il résulte expressément des textes susvisés que le calcul de la dotation annuelle est basé sur
le montant des ventes des produits marchands extraits des gisements exploités par l'entreprise lorsque ces ventes sont, en application du principe de la territorialité de l'impôt, prises en compte
pour le calcul de l'impôt sur le revenu ou de l'impôt sur les sociétés.
100
Ainsi, pour le calcul de la première limite, seules peuvent être prises en considération les
ventes réalisées en France, quelle que soit l'origine géographique des produits. À cet égard, sont considérées comme ventes effectuées en France, les ventes comptabilisées dans les résultats de
l'exploitation française même si les transactions ne donnent pas lieu à des opérations matérielles sur le territoire français.
Mais, sous cette réserve, les entreprises sont autorisées à retenir la totalité des produits
marchands extraits des gisements exploités par elles1 qu'ils soient situés en France ou dans le reste du monde.
2. Produits marchands acquis auprès de certaines filiales
a. Principes
110
Le bénéfice des provisions pour reconstitution des gisements est normalement réservé aux
entreprises qui exploitent elles-mêmes des gisements.
120
Toutefois, pour le calcul de la dotation annuelle, le dernier alinéa du 2 de
l'article 39 ter B du CGI assimile à des ventes de produits extraits de gisements exploités par les entreprises, les ventes
de produits acquis auprès de filiales étrangères dans lesquelles elles détiennent directement ou indirectement au moins 50 % des droits de vote.
Ainsi, pour la détermination du montant maximum de la provision, les entreprises minières
peuvent prendre en compte non seulement les ventes de produits marchands extraits de gisements exploités par elle, mais aussi les ventes de produits qu'elles se procurent auprès de filiales étrangères
qui constituent une exploitation indirecte de l'entreprise française, c'est-à-dire de filiales effectivement contrôlées par celle-ci ; cette dernière condition est supposée satisfaite lorsque
l'entreprise détient directement ou indirectement 50 % au moins des droits de vote. Bien entendu, les produits marchands provenant des filiales ne peuvent être pris en compte que dans la mesure où ils
ont extraits de gisements exploités par lesdites filiales.
Il est rappelé que seules les ventes effectuées en France peuvent être retenues (cf. ci-avant
II-B-1 § 90).
b. Modalités d'appréciation du pouvoir de contrôle de la société minière sur sa filiale
1° Détention de 50 % au moins des droits de vote
130
Ce pourcentage n'a pas à être apprécié en fonction des droits réellement détenus dans la
répartition des bénéfices, mais en fonction des droits de vote détenus directement ou indirectement dans les organes délibérants de la filiale.
Dès lors, si la société mère détient des actions à vote plural ou privilégié, c'est par
rapport à la masse de ses droits de vote dans les assemblées qu'il y a lieu d'apprécier la quotité de ses droits. Bien entendu, il convient de se référer au pourcentage de droits de vote détenus par
rapport à l'ensemble des droits susceptibles d'être représentés dans les organes délibérants et non par rapport aux droits effectivement représentés. En d'autres termes, si la société mère détient une
participation de 40 % composée d'actions à vote double d'une société déterminée et que les autres actions sont à vote simple, la condition tenant au pourcentage est satisfaite au sens du 2 de
l'article 39 ter B du CGI. Elle ne le serait pas, en revanche, si la société mère disposait dans cette même société de 50 %
des actions à vote simple et que le surplus des titres, y compris les 40 % des actions à vote double, soit détenu par des tiers extérieurs au groupe. Dans ce dernier cas, en effet, elle ne
détiendrait, en fait, que 35,7 % des droits de vote dans les organes délibérants.
2° Prise en considération des droits de vote détenus directement ou indirectement
140
Il résulte du dernier alinéa du 2 de
l'article 39 ter B du CGI que pour apprécier le pourcentage de droits de vote détenus, la société mère peut faire état non
seulement des droits qu'elle détient directement, c'est-à-dire de ceux qui s'attachent aux titres qu'elle possède elle-même en portefeuille, mais également des droits détenus indirectement par
l'intermédiaire d'autres filiales.
Aux termes du deuxième alinéa du II de
l'article 10 C quinquies de l'annexe III au CGI, l'appréciation des droits détenus par l'intermédiaire
d'autres filiales s'opère en multipliant successivement, quel que soit le degré de filiation, les pourcentages détenus par chaque société mère.
Exemple :
Dans un groupe ayant à sa tête une société A qui détient respectivement 75 % des droits de vote
aux organes délibérants d'une société B, 50 % de ceux d'une société C et 10 % seulement d'une société D dont le surplus des actions est respectivement détenu par la société B à hauteur de 50 % et par
C à hauteur de 40 %, le pourcentage des droits de vote détenus par la société A dans la société D s'établit comme suit :
- droits détenus directement 10,00 %
- droits détenus par l'intermédiaire de B : 75 % x 50 % 37,50 %
- droits détenus par l'intermédiaire de C : 40 % x 50 % 20,00 %
Soit au total : 67,50 %
Il n'existe aucune limitation du degré de filiation pour apprécier le pourcentage effectif de
participation détenu indirectement.
3. Nature des produits marchands
150
Les produits marchands dont le montant des ventes sert de base au calcul de la première limite
de la dotation annuelle au compte « Provisions » s'entendent des produits mêmes extraits des gisements, lorsqu'ils sont susceptibles d'être, en l'état, l'objet de transactions, ou à défaut, des
premiers produits pouvant, après traitement, être vendus à des utilisateurs ou à des seconds transformateurs.
Il s'agit, pour les substances minérales solides, des produits obtenus en faisant subir au
minerai les préparations et concentrations qui doivent nécessairement être effectuées avant la première vente, remarque étant faite que cette définition englobe, le cas échéant, les sous-produits.
4. Montant net des ventes
160
Conformément aux dispositions du IV de
l'article 10 C quinquies de l'annexe III au CGI, le montant des ventes des produits marchands extraits des
gisements s'entend, pour le calcul de la première limite de la provision annuelle, du montant net des ventes desdits produits, déduction faite :
- d'une part, des ports facturés aux clients ;
- d'autre part, des taxes françaises incorporées dans les prix de vente.
La seconde des déductions ainsi prévues concerne principalement la TVA.
a. Minerais complexes
170
En ce qui concerne les minerais complexes, il convient de faire état :
- lorsque le minerai comprend principalement des substances minérales énumérées à
l'article 4 C bis de l'annexe IV au CGI, des ventes de l'ensemble des concentrés obtenus, qu'il s'agisse d'un seul
concentré complexe, ou de concentrés distincts, les concentrés afférents aux autres substances minérales pouvant, en ce dernier cas, être considérés comme des sous-produits ;
- lorsque le minerai ne comprend qu'à titre accessoire des substances minérales dont la liste
figure à l'article 4 C bis de l'annexe IV au CGI, soit de la fraction correspondant auxdites substances dans le prix de vente des concentrés complexes obtenus, soit du montant des ventes afférentes
aux concentrés distincts, propres à ces mêmes substances.
b. Entreprises transformant les premiers produits marchands
180
Dans le cas où une entreprise intégrée assure, elle-même, la transformation du premier produit
marchand extrait de ses gisements ou acquis auprès de filiales dans les conditions définies ci-avant et vend les produits provenant de cette transformation, le montant des ventes à retenir pour le
calcul des provisions doit être déterminé en appliquant, aux quantités des premiers produits marchands compris dans les produits vendus au cours de l'exercice, le prix unitaire moyen de vente, pendant
cet exercice, desdits produits marchands.
C'est ainsi, par exemple, qu'une entreprise exploitant une mine de zinc et qui, après avoir
obtenu des concentrés de zinc, les transforme dans une fonderie, ne peut retenir que la valeur des concentrés de zinc compris dans le zinc vendu.
c. Sommes allouées à titre de subventions ou de protection.
190
Au montant des ventes ainsi déterminé, il convient d'ajouter toutes sommes allouées à
l'entreprise à titre de subventions ou de protection, sous quelque forme que ce soit, et calculées en fonction des quantités de produits extraits des gisements
(CGI, ann. III, art. 10 C quinquies, IV, dernier al.).
Il est précisé que les sommes allouées à ce titre au cours d'un exercice donné doivent être
ajoutées aux ventes réalisées pendant ledit exercice, sans qu'il y ait lieu de rechercher si elles sont ou non afférentes aux produits effectivement vendus.
C. Deuxième limite : limitation en fonction du bénéfice net imposable
200
Le 2 de l'article 39
ter B du CGI et l'article 10 C quinquies de l'annexe III au CGI disposent que le montant de la
provision pour reconstitution des gisements ne peut en aucun cas, excéder, pour chaque exercice, 50 % du bénéfice net imposable réalisé au cours de l'exercice considéré et provenant de la vente, en
l'état ou après transformation :
- de produits extraits des gisements exploités par l'entreprise, que ces gisements soient
situés en France ou à l'étranger ;
- de produits acquis auprès de filiales étrangères dans lesquelles elle détient directement ou
indirectement 50 %, au moins, des droits de vote.
Ce bénéfice imposable est, suivant des modalités particulières, diminué, le cas échéant, des
déficits afférents aux opérations de même nature réalisées au cours des précédents exercices.
1. Éléments du bénéfice imposable
210
Le bénéfice imposable, dans la limite de 50 % duquel peut éventuellement être constituée la
dotation annuelle au poste « provision pour reconstitution des gisements », s'entend des résultats des opérations réalisées en métropole et dans les départements d'outre-mer et provenant de la vente,
en l'état ou après transformation, des produits susvisés.
En fait, chaque entreprise peut donc faire état du bénéfice net global réalisé en métropole
et dans les départements d'outre-mer et provenant des opérations d'extraction, de transformation ou de revente effectuées en partant des produits extraits des gisements exploités par l'entreprise ou
acquis auprès de certaines filiales étrangères.
La provision devant permettre aux entreprises de dégager des disponibilités en vue de les
affecter à des travaux de recherches, ce bénéfice doit être déterminé sous déduction, notamment, des dépenses de même nature engagées au cours de l'exercice considéré, dans la mesure où ces dépenses
ont pu valablement être comprises parmi les charges déductibles des bases de l'impôt dû au titre dudit exercice.
220
En outre, dans le cas d'opérations de transformation effectuées par des entreprises
intégrées, il convient de ne retenir que le bénéfice réalisé jusqu'au deuxième stade de transformation (production du métal, par exemple), à l'exclusion, par conséquent, du bénéfice afférent à des
opérations ne présentant plus qu'un rapport déjà lointain avec l'activité minière.
C'est ainsi que le bénéfice résultant d'opérations effectuées à partir du métal ne saurait
être affecté à la provision pour reconstitution des gisements.
D'autre part, il doit être fait abstraction, qu'ils soient bénéficiaires ou déficitaires,
des résultats provenant :
- du portefeuille de valeurs mobilières qu'il s'agisse de titres de participation ou de
titres de placement et que ces titres soient ou non des actions, parts d'intérêts ou obligations de sociétés ou organismes ayant pour objet la recherche et l'exploitation de gisements ;
- de toutes activités accessoires ou principales autres que celles définies ci-dessus et, en
particulier, de celles consistant à vendre, en l'état ou après transformation, des produits extraits de gisements non exploités par l'entreprise elle-même et qui n'auraient pas été acquis auprès de
filiales étrangères remplissant les conditions définies au II de l'article 10 C quinquies de l'annexe III au
CGI.
De même, il convient, le cas échéant, d'exclure les plus-values provenant de la cession
d'éléments de l'actif immobilisé, qu'elles soient à long terme ou à court terme, dès lors qu'aux termes mêmes de la loi, le bénéfice à retenir est constitué par le bénéfice net imposable provenant des
ventes des produits marchands extraits des gisements exploités par l'entreprise, directement ou par l'intermédiaire de filiales étrangères.
230
Il est à noter qu'en ce qui concerne les opérations réalisées en métropole et dans les
départements d'outre-mer et portant sur des produits de gisements exploités par l'entreprise dans d'autres territoires et pays ou sur des produits acquis auprès de certaines filiales étrangères, seuls
les résultats propres à ces opérations et compris dans les bases de l'impôt sur les sociétés peuvent être pris en considération, à l'exclusion, par conséquent, des profits provenant d'opérations
portant sur ces produits, mais effectuées avant leur entrée dans la métropole ou dans les départements d'outre-mer.
Le bénéfice d'exploitation ainsi déterminé pour chaque exercice peut, à concurrence de 50 %
de son montant, être retenu à titre de deuxième limite de la provision, même dans le cas où l'exercice se solde en définitive, pour l'ensemble des opérations, par un déficit.
2. Détermination du bénéfice net imposable
240
Sous réserve du droit de regard de l'administration et, le cas échéant, du contrôle du juge
de l'impôt, il appartient à chaque entreprise de déterminer, compte tenu de la nature de son activité et des circonstances de fait particulières, le bénéfice net des opérations ainsi définies.
À titre de règle pratique, il convient d'admettre que les entreprises peuvent déterminer ce
bénéfice net en imputant aux opérations correspondantes les frais qui leur sont directement imputables -y compris, le cas échéant, les sommes inscrites au débit du compte de résultat à titre soit de
dépenses de recherches minières, soit d'amortissement de telles dépenses- et en répartissant les charges indirectes entre ces opérations et les autres activités au prorata des profits nets y
afférents, déterminés avant déduction de ces dernières charges.
Enfin, le 2 de
l'article 39 ter B du CGI, visant le bénéfice net imposable, il n'y a pas lieu de déduire du bénéfice d'un exercice donné
le montant de l'impôt sur le revenu ou de l'impôt sur les sociétés établi au titre de l'année précédente ou des années antérieures.
a. Rapport aux résultats de la provision pour reconstitution des gisements
250
Il résulte des dispositions du dernier alinéa du 3 de
l'article 39 ter B du CGI que la provision constituée à la clôture d'un exercice donné doit, dans la mesure où elle n'a pas
été utilisée conformément à son objet dans un délai de cinq ans à partir de la clôture de cet exercice, être rapportée au bénéfice imposable de l'exercice en cours à la date d'expiration de ce délai
(BOI-BIC-PROV-60-10-20-20 au I-B-5-b § 210).
Le premier alinéa du V de
l'article 10 C quinquies de l'annexe III au CGI précise que le bénéfice net dont il est fait état pour le
calcul de la deuxième limite de la dotation annuelle au compte « Provisions » ne comprend pas la fraction des provisions antérieurement constituées qui serait rapportée audit bénéfice dans de telles
conditions.
Il en est de même, par analogie, dans le cas où le rapport de la provision est consécutif au
fait qu'elle a été détournée de son objet (BOI-BIC-PROV-60-10-20-20 au I-B-5-c § 230 ).
b. Déduction des déficits.
260
En cas de déficit subi, au cours d'un exercice, en métropole ou dans les départements
d'outre-mer et provenant de la vente, en l'état ou après transformation, soit de produits extraits de l'ensemble des gisements que l'entreprise possède, soit de produits acquis auprès de filiales
étrangères, ce déficit est déduit du bénéfice réalisé au cours de l'exercice suivant et provenant des mêmes opérations. Si ce bénéfice n'est pas suffisant pour que la déduction puisse être
intégralement opérée, l'excédent du déficit est reporté successivement sur les exercices suivants (CGI, ann.
III, art. 10 C quinquies, V-dernier al.).
Il s'ensuit que le bénéfice net imposable déterminé dans les conditions indiquées ci-dessus
est éventuellement, pour le calcul de la deuxième limite de la provision, diminué des déficits -déterminés dans les mêmes conditions- des exercices antérieurs, même si, pour l'établissement de
l'impôt, ces déficits ont été compensés, en tout ou en partie, par les bénéfices provenant d'autres opérations.
En d'autres termes, pour déterminer le bénéfice net imposable servant de base au calcul de
la provision annuelle, il est fait application des règles du report déficitaire, sous la seule réserve qu'il n'est tenu compte à cet égard, que des résultats des opérations donnant droit à la
constitution d'une provision.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PROV-60-10-20-10
|
https://bofip.impots.gouv.fr/bofip/6425-PGP.html/identifiant=BOI-BIC-PROV-60-10-20-10-20140307
|
2014-03-07 00:00:00
|
0d3a745f2b8946283f689f0693d78340641c9b985f62dfebfe8993c63fa3f467
|
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] |
I. Conseillers
A. Conseils en propriété industrielle - ingénieur-conseil en propriété en conseil en propriété industrielle ou en brevet
d'invention
1
La profession de conseil en propriété industrielle est régie par les
articles L. 422-1 et suivants du code de la propriété intellectuelle.
Le conseil en propriété industrielle a pour profession d'offrir, à titre habituel et rémunéré,
ses services au public pour conseiller, assister ou représenter les tiers en vue de l'obtention, du maintien, de l'exploitation ou de la défense des droits de propriété industrielle, droits annexes et
droits portant sur toutes questions connexes. Il peut aussi réaliser des consultations juridiques et rédiger des actes sous seing privé.
Seules les personnes inscrites sur la liste des conseils en propriété industrielle établie par
le directeur de l'Institut national de la propriété industrielle sont autorisées à faire usage de ce titre.
10
Le conseil en propriété industrielle exerce sa profession, soit à titre individuel ou en groupe,
soit en qualité de salarié d’un autre conseil en propriété industrielle.
Lorsqu'ils opèrent à titre individuel ou sous forme de sociétés de personnes, les conseils en
propriété industrielle doivent être considérés comme exerçant une profession non commerciale.
Lorsqu’ils occupent un emploi salarié auprès d'un autre conseil en propriété industrielle, leurs
rémunérations sont imposables dans la catégorie des traitements et salaires.
En revanche, ceux qui accomplissent des opérations de nature commerciale relevant, par
exemple, de l'agence d'affaires doivent être imposés dans la catégorie des bénéfices industriels et commerciaux. Il en est ainsi de ceux qui se livrent notamment à la vente ou à l'exploitation de
brevets achetés (CE, arrêt du 27 janvier 1943, n° 64258).
B. Conseillers techniques
20
Il existe dans les domaines les plus divers des conseillers techniques qui apportent leur
collaboration à des entreprises sans avoir vis-à-vis d'elles un lien de subordination.
Le régime fiscal qui leur est applicable dépend des circonstances de fait, c'est-à-dire de la
nature exacte de leur activité et des conditions dans lesquelles elle s'exerce.
Si les intéressés se bornent à donner des consultations, ils exercent une profession non
commerciale.
Mais, s'ils se substituent, de quelque manière que ce soit, à leurs clients pour faire
certains actes ou effectuer certaines démarches en leur lieu et place, les actes d'entremise auxquels ils se livrent classent leurs revenus dans la catégorie des bénéfices commerciaux.
C. Fonctionnaires civils des services publics et entreprises publiques
30
En application de
l’article L. 531-8 du code de la recherche, les fonctionnaires civils des services publics et entreprises publiques définis à
l'article L.112-2 du code de la recherche (établissements publics d'enseignement supérieur, établissements publics de recherche,
établissements de santé, entreprises publiques, etc.) peuvent être autorisés, pendant une période de temps limitée par voie réglementaire, à apporter leur concours scientifique à une entreprise qui
assure, en exécution d’un contrat conclu avec une personne publique ou une entreprise publique, la valorisation des travaux de recherche qu’ils ont réalisés dans l’exercice de leurs fonctions. Les
conditions dans lesquelles le fonctionnaire apporte son concours scientifique à l’entreprise sont définies par une convention conclue entre l’entreprise et la personne ou l’entreprise publique.
40
Eu égard aux conditions d’exercice de cette activité et des caractéristiques de l’intervention
menée par les chercheurs dans l’entreprise privée, les sommes perçues en contrepartie de l’exercice de cette activité sont normalement imposables dans la catégorie des bénéfices non commerciaux.
RES N° 2009/36 (TCA, FE ET FP) publié le 19 mai 2009 : Régime fiscal des
sommes versées par une entreprise à des fonctionnaires civils dans le cadre d'une convention de concours scientifique prévue à
l'article L. 413-8 du code de la recherche.
Question : Quel est le régime fiscal des sommes versées par une entreprise à des
fonctionnaires civils dans le cadre d'une convention de concours scientifique prévue à l'article L. 413-8 du code de la recherche ?
Réponse : En application des dispositions de l'article L. 413-8 du code de la
recherche, les fonctionnaires civils des services publics et entreprises publiques définis à l'article L. 112-2 du code de la
recherche (établissements publics d'enseignement supérieur, établissements publics de recherche, entreprises publiques) peuvent être autorisés, pendant une période de temps limitée fixée par voie
réglementaire, à apporter leur concours scientifique à une entreprise qui assure, en exécution d'un contrat conclu avec une personne publique ou une entreprise publique, la valorisation des travaux de
recherche qu'ils ont réalisés dans l'exercice de leurs fonctions.
Le fonctionnaire autorisé à apporter son concours scientifique à une entreprise est rémunéré
directement par cette dernière au titre de ce concours mais il n'est pas pour autant salarié de cette entreprise. Le montant des honoraires correspondant est également limité par voie réglementaire.
I. S'agissant de l'éligibilité de ces dépenses dans la base de calcul du crédit d'impôt recherche
: il convient de se reporter au I § 30 du BOI-BIC-RICI-10-10-10-30.
II. Sur le régime fiscal des sommes versées à ces chercheurs .
En application de l'article
92 du code général des impôts (CGI), sont imposés dans la catégorie des bénéfices non commerciaux les bénéfices provenant de toutes occupations, exploitations lucratives et sources de profits ne
se rattachant pas à une autre catégorie de bénéfices ou de revenus.
Compte tenu des caractéristiques de l'intervention menée par les chercheurs dans l'entreprise
privée, les honoraires sont perçus en contrepartie de l'exercice d'une activité non commerciale et sont ainsi imposables dans la catégorie des bénéfices non commerciaux. En effet,
l'article L. 413-9 du code de la recherche ne permet pas au fonctionnaire collaborateur « ni d'exercer des fonctions de
dirigeant ni d'être placé dans une situation hiérarchique » au sein de l'entreprise. En conséquence, le chercheur n'est pas dans un état de subordination, condition nécessaire pour qualifier
fiscalement les revenus de traitements et salaires.
Remarque : L'article L. 413-8 du code de la recherche et l'article L. 413-9 du
code de la recherche ont été remplacés respectivement par l'article L. 531-8 du code de la recherche et
l'article L. 531-9 du code de la recherche.
50
Cela étant, en application du 27° de
l’article L. 311-3 du code de la sécurité sociale, ces fonctionnaires sont obligatoirement affiliés aux assurances
sociales du régime général, sauf option de leur part pour relever du régime des indépendants.
Afin d’établir une cohérence entre le traitement social et le traitement fiscal des sommes
perçues dans ce cadre, le 1 bis de l’article 93 du CGI, autorise ces fonctionnaires, sous certaines conditions, à demander que
le revenu provenant de cette activité soit soumis à l’impôt sur le revenu selon les règles prévues en matière de traitements et salaires.
1. Personnes et rémunérations concernées
60
L’option prévue au 1 bis de
l’article 93 du CGI ne peut être exercée que par les seuls fonctionnaires qui apportent leur concours scientifique à une
entreprise dans le cadre de l’article L. 531-8 du code de la recherche (cf. I-C § 30).
70
Ces fonctionnaires perçoivent des honoraires rémunérant leur activité en exécution d’un
contrat conclu avec l’entreprise. Les conventions entre l’entreprise et la personne publique, qui établissent les conditions dans lesquelles ils apportent leur concours scientifique, indiquent
également les conditions de rémunération de l’activité. Ce sont ces sommes perçues, et elles seules, qui sont concernées par l'option prévue au 1 bis de
l'article 93 du CGI. Les autres rémunérations ou rétributions que percevraient les intéressés en dehors de ce cadre sont
soumises à l'impôt sur le revenu dans les conditions de droit commun et ne relèvent pas de ce nouveau dispositif.
2. Modalités de l'option
80
L'application du régime spécial prévu au 1 bis de
l'article 93 du CGI est subordonnée à l'exercice d'une option par le bénéficiaire des sommes. Pour pouvoir prétendre à ces
dispositions, les fonctionnaires doivent en effet en faire la demande au service des impôts du lieu de leur résidence avant le 1er mars de l'année qui suit celle au titre de laquelle
l'imposition est établie. Il sera néanmoins admis que cette option puisse être exercée jusqu'à la date de dépôt de la déclaration d'ensemble n° 2042 (CERFA n° 10330), disponible en
ligne sur le site www.impots.gouv.fr à la rubrique "Recherche de formulaires".
L'option est formulée sur papier libre pour une durée illimitée. Elle reste valide tant
qu'elle n'a pas été dénoncée dans les mêmes formes.
90
L'effectivité de l'option est subordonnée à ce que les rémunérations perçues soient
intégralement déclarées par l'entreprise qui les verse. En principe, le respect de cette condition ne devrait pas poser de difficultés particulières puisque, en vertu de
l'article 240 du CGI, toute personne physique ou morale qui verse à des tiers des commissions, courtages, ristournes
commerciale ou autres, vacations, honoraires occasionnels ou non, gratifications et autres rémunérations, doit déclarer ces sommes dans les conditions prévues
àl'article 87 du CGI, l'article 87 A du CGI et
l'article 89 du CGI (BOI-BIC-DECLA-30-70-20). Il est souligné que ces sommes devront être déclarées
au premier euro. Tout manquement entraîne, pour l'année considérée, la caducité de l'option exercée par le fonctionnaire.
100
L'option fiscale est indépendante du régime social retenu par le fonctionnaire.
3. Modalités d'imposition
110
Dès lors que l'option est validement souscrite, le revenu imposable provenant des honoraires
perçus est déterminé selon les règles prévues en matière de traitements et salaires. Les recettes à prendre en considération sont constituées par le montant net des sommes effectivement perçues au
cours de l'année d'imposition, c'est à dire le montant net après déduction des cotisations payées au titre des régimes obligatoire et complémentaire obligatoire de sécurité sociale et de la part de la
contribution sociale généralisée déductible en application, respectivement du 1° de l'article 83 du CGI et du I de
l'article 154 quinquies du CGI.
120
Conformément aux règles de droit commun, les dépenses professionnelles peuvent être prises en
compte, soit forfaitairement (déduction forfaitaire de 10 %), soit pour leur montant réel en application du 3° de l'article 83 du
CGI charge, alors au contribuable d'être en mesure d'en justifier. Il est toutefois rappelé que l'option pour les frais réels est global au titre de l'année d'imposition, elle s'applique à
l'ensemble des revenus perçus par le contribuable imposés selon les règles de droit commun des traitements et salaires. En cas d'option pour la déduction des frais professionnels pour leur montant
réel et justifié, l'intéressé doit joindre une liste détaillée de ces frais.
Par ailleurs, si ces nouvelles dispositions permettent l'imposition des revenus en cause dans
la catégorie des traitements et salaires, cette assimilation ne prive pas les intéressés des garanties prévues en matière d'imposition des revenus des professions non commerciales. Ils peuvent ainsi
demander, en cas de contrôle, la saisine de la commission départementale des impôts directs et des taxes sur le chiffres d'affaires.
4. Obligations déclaratives
130
Les contribuables qui ont choisi de se placer sous ce régime n'ont pas à souscrire une
déclaration n° 2035-SD (CERFA n° 11176). Ils doivent simplement indiquer le montant net de leurs honoraires dans le cadre de la déclaration d'ensemble n° 2042 (CERFA
n° 10330) réservée aux traitements et salaires. Les déclarations n° 2035-SD etn° 2042 sont disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique de "Recherche de formulaires".
D. Honoraires versés aux fonctionnaires des services techniques
1. Rémunérations pour travaux faits pour le compte de collectivités publiques
140
Les collectivités territoriales sont autorisées à intervenir dans les études de projets
intéressant d'autres collectivités publiques. Cette intervention peut être confiée, soit à un fonctionnaire nommément désigné à cet effet et agissant à titre personnel, soit au service technique
compétent de la collectivité à laquelle le concours est demandé.
150
Les sommes rémunérant les fonctionnaires agissant à titre personnel présentent, en règle
générale, le caractère de revenus non commerciaux.
160
En revanche, lorsque le concours est apporté par le service compétent d'une collectivité,
c'est cette dernière qui reçoit la rémunération qu'elle distribue ensuite, après déduction des frais engagés par elle, aux membres du service ayant participé aux travaux.
Les sommes ainsi réparties représentent, en principe, l'accessoire du traitement proprement
dit, imposable comme celui-ci dans la catégorie des traitements et salaires.
2. Rémunérations pour travaux intéressant les particuliers.
170
En l'absence, notamment, d'une réglementation fixant les conditions de leur participation
(taux de rémunération, etc.) aux travaux intéressant les particuliers, les sommes que les fonctionnaires techniques reçoivent de ces derniers, doivent être regardées, du point de vue fiscal, comme des
revenus imposables au titre des bénéfices non commerciaux.
E. Ingénieurs
180
La situation fiscale des ingénieurs, quelle que soit leur spécialité, dépend de la nature
exacte de leurs opérations et des conditions dans lesquelles ils exercent effectivement leurs fonctions.
S'ils sont, vis-à-vis d'un employeur, dans un état d'étroite subordination caractérisant le
contrat de travail, leurs rémunérations entrent dans la catégorie des traitements et salaires.
S'ils jouissent de l'indépendance propre aux professions libérales, leurs revenus sont
considérés comme des bénéfices des professions non commerciales. Tel est le cas, notamment :
- d'un ingénieur qui se borne à dresser les plans et devis, à faire des études et surveiller
l'exécution des travaux pour le compte de ses clients, lorsqu'il est chargé de traiter, en qualité de mandataire de son client, avec les fournisseurs, et nonobstant le fait que ces derniers lui
versent une commission ;
- de l'ingénieur en retraite qui, en sus des opérations d'expertise auxquelles il se livre
d'une manière habituelle, élabore un projet de travaux pour le compte d'ingénieurs-conseils (CE, arrêt du 24 mars 1948, n° 92522).
S'ils accomplissent des actes de nature commerciale ressortissant, par exemple, à l'agence
d'affaires, les profits qu'ils en retirent sont imposables au titre des bénéfices industriels et commerciaux. Il en est ainsi, en particulier, de l'ingénieur qui se charge de faire exécuter
complètement un travail, sous sa responsabilité, et traite en son propre nom avec les fournisseurs et les entrepreneurs (BOI-BIC-CHAMP-60-10).
II. Experts
190
Les activités et les qualifications des experts sont très diverses et les intéressés sont
souvent groupés par "compagnies" dans leurs spécialités respectives : experts en tableaux et autres objets d'art, experts en automobiles, experts maritimes, experts fonciers, experts agricoles,
experts forestiers, experts devant les tribunaux, etc.
Quelle que soit cette spécialité, ils exercent, en principe, une profession libérale et les
profits qu'ils en retirent entrent dans la catégorie des bénéfices non commerciaux.
Bien que les personnes qui exercent les fonctions d'expert près les tribunaux tiennent de l'autorité
judiciaire leur nomination, leur mission ainsi que leur rémunération, il résulte d'une jurisprudence constante, tant administrative que judiciaire, que ces sujétions ne caractérisent pas l'existence
d'un lien de subordination. Dès lors que l'expert désigné agit à titre personnel, et non pas au nom d'un service, il dispose de la plus large autonomie pour réaliser ses expertises et n'est soumis à
aucune directive ou contrôle particulier. Les revenus tirés de cette activité exercée en toute indépendance relèvent des bénéfices non commerciaux en application de
l'article 92 du CGI (RM Sueur n° 07671, JO Sénat du 25 juin
2009, p. 1598).
200
Toutefois, le contribuable qui exerce concurremment la profession d'expert et une activité de
nature commerciale est imposable, d'une part, au titre des bénéfices non commerciaux pour les profits d'expertise et, d'autre part, au titre des bénéfices industriels et commerciaux pour les revenus
provenant de son activité commerciale, sous réserve, bien entendu, de l'application de l'article 155 du CGI
(BOI-BNC-CHAMP-10-20 au II-C § 92 et suiv.).
Tel est le cas d'un expert en immeubles, qui sert d'intermédiaire pour l'achat ou la vente
des immeubles ou des fonds de commerce -opérations tombant sous le coup de l'article 35 du CGI- ou se livre à une activité de régisseur d'immeuble (CE, arrêt du 17 mai 1929, n° 81026 et n° 81027).
A. Experts-comptables et comptables
210
La profession d'expert-comptable relève de
l'ordonnance n° 45-2138 du 19 septembre 1945 modifiée notamment par la
loi n° 68-946 du 31 octobre 1968, la
loi n° 94-679 du 8 août
1994 et l'ordonnance n°
2004-279 du 25 mars 2004.
Est expert-comptable ou réviseur comptable, celui qui fait profession habituelle de tenir,
centraliser, ouvrir, arrêter, surveiller, redresser, consolider, réviser et d'apprécier les comptabilités des entreprises et organismes auxquels il n'est pas lié par un contrat de travail. Il est
également habilité à attester la régularité et la sincérité des bilans et des comptes de résultats.
L'expert-comptable peut aussi organiser les comptabilités et analyser par les procédés de la
technique comptable, la situation et le fonctionnement des entreprises sous leurs différents aspects économique, juridique et financier.
Il fait rapport de ses constatations, conclusions et suggestions.
Nul ne peut porter le titre d'expert-comptable ni en exercer la profession s'il n'est inscrit
au tableau de l'ordre.
220
Les membres de l'ordre exercent une profession libérale. Ils peuvent exercer leur profession,
soit à titre individuel pour leur propre compte, soit dans le cadre de sociétés. Les formules juridiques dont ils disposent, pour l'exercice de leur profession en société, sont limitativement prévues
par la loi.
230
En application de
l'article
22 modifié de l'ordonnance n° 45-2138 du 19 septembre 1945, leurs fonctions sont incompatibles avec toute occupation ou tout acte de nature à porter atteinte à leur indépendance, et, en
particulier :
- avec tout emploi salarié, sauf chez un autre membre de l'ordre, chez un membre de la
compagnie nationale des commissaires aux comptes, dans une succursale ou dans une association de gestion de comptabilité ;
Remarque : Il est possible pour un professionnel exerçant sous contrat d'emploi
d'avoir une activité propre. Le membre de l'ordre salarié d'une société ou d'un confère a toujours la possibilité d'exécuter, en son nom et pour son propre compte, des missions ou des mandats qui lui
sont directement confiés par les clients. Il exerce ce droit dans les conditions prévues par les conventions qui le lient éventuellement à la société ou à son employeur.
- avec toute activité commerciale ou acte d'intermédiaire autre que ceux que comporte
l'exercice de la profession, sauf s'il est réalisé à titre accessoire et n'est pas de nature à mettre en péril l'exercice de la profession ou l'indépendance des associés experts-comptables ainsi que
le respect par ces derniers des règles inhérentes à leur statut et à leur déontologie ;
- avec tout mandat de recevoir, conserver ou délivrer des fonds ou valeurs ou de donner
quittance, sauf si l'opération s'effectue à titre accessoire et par les comptes ouverts dans les livres d'un fonds de règlement créé à cet effet, dans des conditions fixées par décret.
240
Les membres de l'ordre sont habilités, toutefois, à donner des consultations et à effectuer
tous travaux ou études juridiques ou fiscaux. Ainsi, ils peuvent définir le système comptable à adopter, préparer les bilans et les déclarations fiscales. Par ailleurs, ils sont fondés à assister
leurs clients lors de vérifications fiscales. Mais ces interventions doivent rester liées aux travaux comptables dont ils ont la charge ou être exécutées au bénéfice des seuls clients pour le compte
desquels ils effectuent des travaux permanents ou habituels. Ils peuvent dans ce cadre également conseiller en matière de gestion des entreprises.
La méconnaissance de cette réglementation est passible de sanctions pénales et entraîne la
radiation de l'ordre.
S'agissant des personnes qui ne sont pas inscrites à l'ordre des experts-comptables et qui se
livrent à des tâches d'ordre comptable qui ne relèvent pas des deux premiers alinéas de
l'article 2
modifié de l'ordonnance n° 45-2138 du 19 septembre 1945, elles n'exercent pas une profession libérale. Elles ont, en principe, suivant la nature de leur activité, la qualité de salarié ou de
gérant d'affaires (cf.II-A-2 § 260 et suiv.).
La situation fiscale de ces professionnels est fonction de leur statut juridique.
1. Membres de l'ordre
250
À l'exception de ceux qui ont la qualité de salarié (cf. II-A § 240), les
experts-comptables membres de l'ordre sont imposés dans la catégorie des bénéfices non commerciaux, qu'ils exercent à titre individuel ou en société de personnes.
2. Comptables non inscrits à l'ordre
260
La situation des intéressés dépend des conditions de droit et de fait dans lesquelles ils
exercent leur activité. Selon le cas, les rémunérations ou gains perçus relèvent de la catégorie des traitements et salaires ou de la catégorie des bénéfices industriels et commerciaux.
a. Catégorie des traitements et salaires
270
Tel est le cas de tous les contribuables qui exercent un emploi comptable au sein d'une
entreprise qui constitue leur unique employeur.
C'est également le cas des personnes qui tiennent, seules et sans disposer de local
professionnel, la comptabilité de plusieurs entreprises, lorsqu'elles se trouvent vis-à-vis de ceux qui les emploient dans un certain état de subordination (CE, arrêt du 5 juillet 1929, n° 5303 ; CE,
arrêt du 15 avril 1946, n° 74115).
b. Catégorie des bénéfices industriels et commerciaux
280
Il en est ainsi, en règle générale, lorsque les actes accomplis relèvent manifestement de
l'agence d'affaires.
Tel est le cas, notamment :
- d'un contribuable, non inscrit au tableau de l'ordre, qui tient la comptabilité de ses
clients, prépare leurs déclarations fiscales et leurs réponses aux demandes de renseignements, les représente devant les instances administratives et rédige, occasionnellement, des actes de
constitution de sociétés (CE, arrêts du 2 mars 1954, n° 16054 et n° 16055 ; CE, arrêt du 17 novembre 1964, n° 61527) ;
- d'un contribuable qui, sans se borner à tenir la comptabilité de ses clients, gère leurs
intérêts en toute liberté même si certaines entreprises qui utilisent ses services l'ont considéré comme leur salarié (CE, arrêt du 28 juin 1967, n° 71926).
Remarque : Il est rappelé qu'en application de
l'article 20
modifié de l'ordonnance n° 45-2138 du 19 septembre 1945, l'exercice illégal de la profession d'expert-comptable ainsi que l'usage abusif de ce titre constituent un délit puni des peines prévues à
l'article 433-17 du code pénal et à l'article 433-25 du code pénal.
3. Mise en œuvre d'un matériel important
290
Il est à noter, en revanche, -et cela qu'il s'agisse de membres de l'ordre ou de
comptables qui n'y sont pas inscrits- que le fait d'utiliser un équipement important (mécanographique, notamment) pour effectuer les travaux courants de la profession n'est pas de nature à faire
considérer le contribuable qui utilise cet équipement comme accomplissant des actes relevant d'une activité industrielle et commerciale. Il en est ainsi même si cet équipement sert à l'exécution de
travaux effectués pour des confrères (CE,
arrêt du 11 février 1970, n° 75677 et n° 77226).
B. Géomètres-experts
300
La
loi n° 46-942 du 7 mai
1946, modifiée par la loi
n° 94-529 du 28 juin 1994, a institué un ordre des géomètres-experts. Il est interdit aux membres de cet ordre de détenir une charge d'officier public ou ministériel et d'exercer une activité de
nature à porter atteinte à leur indépendance.
310
Toutefois, les géomètres-experts peuvent, sur autorisation de l’ordre, exercer, à titre
accessoire ou occasionnel, une activité d’entremise immobilière. Sur autorisation de l’ordre, ils peuvent également se livrer à une activité accessoire de gestion immobilière. Ils peuvent aussi donner
des consultations juridiques, à condition qu'elles relèvent de leur activité principale et rédiger des actes sous seing privé constituant l’accessoire direct de leur activité principale ou, le cas
échéant, accessoire.
Par suite, les géomètres-experts qui se conforment aux prescriptions de leur ordre, qu'ils
opèrent à titre individuel ou sous forme de sociétés de personnes, doivent être considérés comme exerçant une profession non commerciale.
320
En revanche, ceux qui réalisent des opérations relevant de l'agence d'affaires ou prévues à
l'article 35 du CGI (marchands de biens et assimilés) doivent être imposés dans la catégorie des bénéfices industriels et
commerciaux.
C. Métreurs-vérificateurs
330
Doivent être regardés comme exerçant une profession non commerciale, les métreurs en
bâtiments, qui ne sont pas liés par un contrat de travail aux entrepreneurs pour lesquels ils opèrent, lorsqu'ils conservent toute liberté, notamment pour l'organisation de leur travail.
340
La circonstance que la cotisation ouvrière de la Sécurité sociale serait retenue sur
certains honoraires à la demande expresse de l'intéressé n'a pas à être prise en considération (CE, arrêt du 10 juillet 1954, n° 18286).
350
Les fonctions officielles de métreurs-vérificateurs de la ville de Paris consistent à faire
assurer l'entretien et la réparation des bâtiments publics situés dans la circonscription attribuée à chacun d'eux.
Lorsqu'ils se cantonnent dans ces fonctions, les intéressés ont, pour l'ensemble des
émoluments qu'ils perçoivent (traitement fixe et primes spéciales pour surveillance de travaux de grosses réparations), la qualité de salariés.
Lorsqu'ils effectuent des travaux pour le compte, soit des architectes agréés par la ville
de Paris, soit de particuliers, les métreurs-vérificateurs exercent une profession libérale.
|
Bulletin officiel des finances publiques - impôts
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BOI-BNC-CHAMP-10-30-60
|
https://bofip.impots.gouv.fr/bofip/6460-PGP.html/identifiant=BOI-BNC-CHAMP-10-30-60-20160203
|
2016-02-03 00:00:00
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c97d46ec032e24ca8dae6b094407319a5cce38a7bc3bfc27de473a997e2c55e6
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] |
I. Calcul du crédit d'impôt « prêt à taux zéro »
A. Fait générateur du crédit d'impôt « prêt à taux zéro »
1
L'établissement de crédit peut bénéficier d'un crédit d'impôt au titre des avances remboursables
sans intérêt versées au cours de l'année. Les avances remboursables sont ainsi prises en compte dans le calcul du crédit d'impôt dégagé au titre d'une année dans leur totalité au titre de l'année au
cours de laquelle est intervenu le premier déblocage des fonds (CGI, ann. III, art. 49 septies YQ).
Le bénéfice du crédit d'impôt étant fondé sur un système déclaratif et donc
volontaire, les prêts à taux zéro versés au cours d'une année mais non pris en compte dans le calcul du crédit d'impôt de cette même année ne peuvent ouvrir droit au bénéfice du crédit d'impôt. Ainsi,
seuls les crédits d'impôt figurant sur la déclaration spéciale (cf. IV-A § 150) que dépose l'établissement de crédit sont ainsi pris en compte pour le droit à crédit d'impôt de
la banque.
B. Détermination du crédit d'impôt « prêt à taux zéro »
1. Rôle de la société de gestion du fonds de garantie de l'accession sociale à la propriété
10
En vertu de la convention conclue entre l'État et la société de gestion du fonds
de garantie de l'accession sociale à la propriété (SGFGAS) mentionnée au troisième alinéa de l'article L.
312-1 du code de la construction et de l'habitation (CCH), d'une part, et les conventions conclues entre la SGFGAS et les établissements de crédit, d'autre part, la SGFGAS détermine les éléments
de calcul du montant du crédit d'impôt afférent aux prêts accordés par l'établissement de crédit et adresse le résultat de ce calcul à l'établissement de crédit dans les conditions fixées par la
convention signée entre la SGFGAS et chaque réseau d'établissements de crédit. La SGFGAS assure également le suivi des crédits d'impôt dont bénéficient les banques. La transmission du calcul du crédit
d'impôt par la SGFGAS se fait par l'envoi d'une attestation à l'établissement de crédit permettant à ce dernier d'indiquer le montant de crédit d'impôt imputable au titre d'une année sur sa
déclaration spéciale (cf. IV-A § 150). Cette attestation portant le calcul du crédit d'impôt est transmise par la SGFGAS par imprimé n°
2078-C-SD dénommé « État relatif à la détermination du crédit d'impôt en faveur de la première accession à la propriété établi par l'organisme chargé de gérer le fonds de garantie de
l'accession sociale à la propriété ». Elle est transmise dans les conditions et délais prévus dans la convention signée entre les établissements de crédit et la SGFGAS.
La SGFGAS transmet au service de la Direction générale des finances publiques
chargé des grandes entreprises (DGE), dans les quatre mois de la clôture de l'exercice de chaque établissement de crédit, un état n°
2078-C-SD (CERFA n° 12520), disponible sur le site
www.impots.gouv.fr relatif au crédit d'impôt prêt à taux zéro pour chaque établissement de crédit tenu de déposer une déclaration spéciale et ayant
déclaré auprès de la SGFGAS le versement d'avances remboursables sans intérêt.
Le Service de la Direction générale des finances publiques chargé des grandes entreprises
adressera aux services locaux compétents les états relatifs au crédit d'impôt prêt à taux zéro concernant les établissements de crédit qui ne relèvent pas de sa compétence.
2. Modalités de calcul du crédit d'impôt « prêt à taux zéro »
20
Le montant du crédit d'impôt est égal à la somme actualisée des écarts entre les
mensualités dues au titre de l'avance remboursable sans intérêt et les mensualités d'un prêt consenti à des conditions normales de taux à la date d'émission de l'offre de prêt à taux zéro.
Les modalités de calcul de la compensation par l'État de l'absence d'intérêt
pour la banque sont précisées à l'article R. 318-14 du CCH et à
l'article R. 318-16 du CCH.
Au titre d'une année, le calcul du crédit d'impôt prêt à taux zéro est
déterminé à partir du montant définitif des avances remboursables sans intérêt versées aux emprunteurs. Ainsi, les éléments de nature à modifier le montant et les conditions de remboursement de
l'avance remboursable sans intérêt doivent être pris en compte pour la production de l'attestation portant le calcul du crédit d'impôt et délivrée par la SGFGAS à l'établissement de crédit
(CGI, ann. III, art. 49 septies YQ).
Les régularisations amiables de l'avance remboursable sans intérêt, nécessitées par l'écart
constaté entre les ressources déclarées par l'emprunteur et celles figurant sur les avis d'imposition, peuvent être effectuées, d'une part, par voie d'avenant au contrat de prêt ou conclusion d'un
nouveau contrat de prêt et, d'autre part, par reversement direct de l'avantage indu à l'établissement de crédit par l'emprunteur, le cas échéant.
En cas de diminution des droits à crédit d'impôt de l'établissement de crédit résultant de la
régularisation amiable susvisée du prêt à taux zéro, la prise en compte de la diminution des droits à crédit d'impôt est opérée soit en totalité par voie d'imputation sur les droits à crédit d'impôt
imputables au titre de l'année concernée s'agissant du reversement direct de l'avantage indu, soit directement dans le calcul initial du crédit d'impôt s'agissant de la régularisation par voie
d'avenant au contrat de prêt. Les droits à crédit d'impôt sont ainsi modifiés au regard de la régularisation du prêt à taux zéro opérée et ce, quel que soit le mode de régularisation retenu (avenant
au contrat de prêt ou reversement direct de l'avantage indu).
Il résulte ainsi des dispositions combinées de
l'article
4 de l'arrêté du 31 janvier 2005 relatif aux conditions d'application de dispositions concernant les avances remboursables sans intérêt pour l'acquisition ou la construction de logements en accession
à la propriété et de l'article 49 septies YQ de l'annexe III au CGI que la régularisation amiable de
l'avance remboursable sans intérêt (consistant en un avenant au contrat de prêt ou en un reversement direct de l'avantage indu) doit être déclarée auprès de la SGFGAS au plus tard le 31 mars de
l'année suivant celle de l'émission de l'offre d'avance, afin d'être prise en compte pour la production de l'attestation portant le calcul du crédit d'impôt délivrée par la SGFGAS. Dans le cas où
l'établissement de crédit omettrait de déclarer auprès de la SGFGAS une régularisation amiable du prêt avant le 31 mars de l'année suivant celle de l'émission de l'offre d'avance, il perdrait son
droit à crédit d'impôt sur le prêt à taux zéro dès lors que les conditions fixées pour l'octroi de l'avance, en l'occurrence la condition tenant aux ressources de l'emprunteur, ne sont pas respectées.
Exemple : La banque A émet une offre de prêt à taux zéro le 15
avril 2010. Ne disposant pas encore des avis d'imposition relatifs à l'année 2009, l'emprunteur communique à l'établissement de crédit les revenus fiscaux de référence calculés sur la base des
ressources de l'année 2008 . Le prêt à taux zéro est débloqué en totalité le 1er août 2010. Or, les avis d'imposition transmis par l'emprunteur à la banque le 1er octobre 2010
font état d'un écart entre les ressources déclarées et celles figurant sur les avis d'imposition entraînant une diminution du montant de l'aide de l'État pour l'octroi d'un prêt à taux zéro par
rapport à celle attachée au prêt effectivement accordé. L'emprunteur et l'établissement de crédit conviennent de régulariser l'avance remboursable sans intérêt par reversement direct de l'avantage
indu par l'emprunteur auprès de la banque. Cette dernière communique cette régularisation à la SGFGAS avant le 31 mars 2011 afin que le calcul des droits à crédit d'impôt prêts à taux zéro de l'année
2010 prenne en compte cette régularisation et que le montant soit diminué à due concurrence.
30
Le calcul du crédit d'impôt imputable au titre de l'année concernée figurant sur l'attestation
transmise aux établissements de crédit par la SGFGAS et conforme à l'imprimé n° 2078-C-SD est effectué selon la règle d'arrondis suivante.
Conformément aux dispositions de
l'article 1657 du CGI, les éléments venant modifier les cotisations (réductions d'impôts ou de droits, décote etc.) sont
arrondis à l'unité la plus proche. Ainsi, le montant de chaque crédit d'impôt est arrondi à l'euro le plus proche. Les bases strictement inférieures à 0,50 sont négligées et celles supérieures ou
égales à 0,50 sont comptées pour un.
Pour la détermination du montant total de crédit d'impôt prêt à taux zéro
imputable au titre de l'année concernée et l'établissement de l'imprimé n°
2078-C-SD (CERFA n° 12520) la règle d'arrondi
précitée s'applique au niveau du cadre VIII de l'imprimé n° 2078-C-SD lors de la détermination du total de crédit d'impôt à imputer ou à reverser, c'est à dire au niveau des trois
dernières lignes du cadre VIII de l'imprimé n° 2078-C-SD. Cet imprimé est disponible sur le site www.impots.gouv.fr.
C. Plafonnement du crédit d'impôt « prêt à taux zéro »
40
En vertu de
l'article 244 quater J du CGI, le crédit d'impôt prêt à taux zéro est plafonné pour chaque prêt à taux zéro, et hors
cas mentionné au paragraphe suivant, par le montant de l'aide de l'État attachée à une avance remboursable sans intérêt de montant maximum, c'est à dire 32.500 €, accordée à un ménage bénéficiant
d'une période de différé maximale, c'est à dire 18 ans.
Le plafond de 32.500 € susvisé est majoré de 50 % dans les zones urbaines
sensibles et dans les zones franches urbaines mentionnées à
l'article
42 de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire d'orientation pour l'aménagement et le développement du territoire.
D. Établissements de crédit dont l'exercice ne coïncide pas avec l'année civile
50
Conformément à
l'article 49 septies YP de l'annexe III au CGI, le crédit d'impôt prêt à taux zéro est calculé en prenant en
compte les prêts à taux zéro versés au titre de l'année civile, quelle que soit la date de clôture des exercices et quelle que soit leur durée. Les données de la comptabilité doivent donc être
adaptées pour l'application de cette règle, aucune détermination forfaitaire n'étant admise.
Exemple : L'établissement de crédit A, dont l'exercice clôture
au 30 juin, a versé au titre de l'exercice clos le 30 juin 2010 des prêts à taux zéro pour un montant de 1 M €, soit 200 000 € pour la période du 1er juillet 2009 au 31 décembre 2009 et 800 000 € pour
la période du 1er janvier 2010 au 30 juin 2010. Pour la période antérieure au 1er juillet 2009, la banque n'avait pas versé d'avance remboursable ne portant pas intérêt.
Au 30 juin 2010, l'entreprise A calculera le crédit d'impôt prêt à taux zéro
imputable sur l'impôt exigible au titre de l'exercice allant du 1er juillet 2009 au 30 juin 2010 en prenant en compte les prêts à taux zéro versés au cours de l'année civile 2009.
Ce crédit d'impôt est imputable sur le solde de l'impôt sur les sociétés dû au
titre de l'exercice clos le 30 juin 2010 (déclaration de crédit d'impôt prêt à taux zéro à déposer avec le relevé de solde de l'impôt sur les sociétés lors du paiement de cet impôt avant le 15 octobre
2010).
E. Cas particuliers
1. Sociétés de personnes et assimilées n'ayant pas opté pour leur assujettissement à l'impôt sur les sociétés
60
Les sociétés de personnes mentionnées à
l'article 8 du CGI, et à l'article 238 bis L du
CGI, et les groupements mentionnés à l'article 239 quater du CGI, à
l'article 239 quater B du CGI et à
l'article 239 quater C du CGI ne peuvent, en l'absence d'option pour leur assujettissement à l'impôt sur les sociétés,
bénéficier eux-mêmes du crédit d'impôt prêt à taux zéro.
Cependant, le crédit d'impôt dont ces sociétés pourraient bénéficier est
transféré à leurs membres au prorata de leurs droits, pour être imputé par ceux-ci sur leurs impositions personnelles.
Lorsque les associés et membres de ces sociétés et groupements sont des
personnes physiques, le VI de l'article 244 quater J du CGI prévoit que seules celles qui participent à l'exploitation
au sens du 1° bis du I de l'article 156 du CGI peuvent bénéficier du crédit d'impôt prêt à taux zéro .
Ainsi, seules les personnes physiques qui participent directement,
régulièrement et personnellement à l'exercice de l'activité professionnelle peuvent bénéficier du crédit d'impôt à hauteur de la fraction correspondant à leur participation au capital de la société.
La participation à l'exercice de l'activité professionnelle au sens du 1° bis
du I de l'article 156 du CGI susvisé suppose que l'associé accomplisse des actes précis et des diligences réelles caractérisant l'exercice d'une profession et dont la nature dépend de la taille de
l'exploitation, des secteurs d'activité et des usages (présence sur le lieu de travail, démarchage et réception de la clientèle, participation directe à l'exploitation, déplacements professionnels,
participation aux décisions engageant l'exploitation...).
Ces tâches peuvent faire l'objet d'une répartition entre les associés. Il
n'est pas nécessaire que chacun d'eux accomplisse l'ensemble des actes et diligences caractérisant la profession exercée par l'entreprise.
Exemple : Le capital de la SNC A est détenu par trois associés comme suit :
- la société anonyme B qui n'a pas directement versé de prêt à taux zéro au titre de sa propre
exploitation : 50 % ;
- la société anonyme C qui n'a pas directement versé de prêt à taux zéro au titre de sa propre
exploitation : 30 % ;
- Monsieur X qui n'a pas directement versé de prêt à taux zéro au titre de sa propre exploitation
: 10%. Il ne participe pas à l'exercice de l'activité professionnelle ;
- Monsieur Y qui participe à l'activité de l'établissement de crédit : 10 %.
La SNC A a versé au cours de l'année 2010 des prêts à taux zéro ouvrant droit, à ce titre, à un
crédit d'impôt d'un montant de 800.000 €.
La SNC A ne pouvant utiliser elle-même le crédit d'impôt le transfère à la société anonyme B à
hauteur de 400.000 € (soit 50 % x 800.000 €), à la société anonyme C à hauteur de 240.000 € (soit 30 % x 800.000 €) ainsi qu'à Monsieur Y à hauteur de 80.000 € (soit 10 % x 800.000 €).
En revanche, Monsieur X qui ne participe pas à l'exercice de l'activité professionnelle ne peut
bénéficier en tout ou partie du crédit d'impôt.
2. Entreprises soumises au régime des groupes de sociétés
70
Le montant du crédit d'impôt prêt à taux zéro est calculé au niveau de chaque société membre
du groupe.
En effet, conformément aux dispositions codifiées au k du 1 de
l'article 223 O du CGI, la société mère d'un groupe fiscal formé en application des dispositions de
l'article 223 A du CGI est substituée aux sociétés du groupe pour l'imputation, sur le montant de l'impôt sur les sociétés
dont elle est redevable au titre de chaque exercice, des crédits d'impôt dégagés par chaque société du groupe en application de
l'article 244 quater J du CGI.
Exemple : Les établissements de crédit B, C et D sont membres du groupe fiscal
dont A est la société mère. Les sociétés A, B, C et D ont versé des prêts à taux zéro donnant droit à crédit d'impôt pour les montants suivants :
Société
Crédit d'impôt prêt à 0 % dégagé
A (mère)
0 €
B
100.000 €
C
300.000 €
D
0 €
Entreprises soumises au régime des groupes de sociétés : exemple
Les crédits d'impôt, calculés au niveau des sociétés filiales, sont imputés sur
l'impôt sur les sociétés dû par la société mère A, seule redevable de l'impôt, à hauteur de 400.000 € (100.000 € + 300.000 €).
II. Utilisation du crédit d'impôt « prêt a taux zéro »
A. Imputation sur l'impôt
80
En application de
l'article 199 ter I du CGI et de l'article 220 K du
CGI, le crédit d'impôt prêt à taux zéro est imputé sur l'impôt sur le revenu ou l'impôt sur les sociétés dû par l'établissement de crédit au titre de l'année au cours de laquelle la banque a versé
des prêts à taux zéro.
Conformément à
l'article 49 septies YP de l'annexe III au CGI, le crédit d'impôt prêt à taux zéro est calculé, quelle que
soit la date de clôture des exercices et quelle que soit leur durée, en prenant en compte les prêts à taux zéros versés au titre de l'année civile.
Ainsi, pour les entreprises dont l'exercice ne coïncide pas avec l'année civile, l'imputation
se fait sur l'impôt dû au titre de l'exercice clos au cours de l'année suivant celle au cours de laquelle l'entreprise a versé des avances remboursables sans intérêt ouvrant droit au crédit d'impôt
(cf. I-D § 50 et suivants).
En application des dispositions du I de l'article 199 ter I du CGI, le crédit d'impôt prêt à
taux zéro est imputé à hauteur d'un cinquième de son montant sur l'impôt sur les bénéfices dû par l'établissement de crédit au titre de l'année au cours de laquelle ledit établissement a versé les
avances remboursables et par fractions égales sur l'impôt dû au titre des quatre années suivantes.
Exemple : Au titre des avances remboursables versées au cours de l'année
2009, la banque A a calculé un crédit d'impôt de 100.000 €. Au titre de l'année 2010, l'établissement de crédit A a versé des prêts à taux zéro donnant droit à un crédit d'impôt d'un montant de 80.000
€.
Montant du crédit d'impôt déterminé au titre des avances versées en 2009 : 100 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2009 : 20 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2010 : 20 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2011 : 20 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2012 : 20 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2013 : 20 000 €
NEANT
Montant du crédit d'impôt déterminé au titre des avances versées en 2010 : 80 000 €
NEANT
Crédit d'impôt imputable sur l'IS dû au titre de 2010 : 16 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2011 : 16 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2012 : 16 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2013 : 16 000 €
Crédit d'impôt imputable sur l'IS dû au titre de 2014 : 16 000 €
TOTAL DES DROITS A CRÉDITS D’IMPÔT
Crédit d'impôt total imputable sur l'IS dû au titre de 2009 : 20 000 €
Crédit d'impôt total imputable sur l'IS dû au titre de 2010 : 36 000 €
Crédit d'impôt total imputable sur l'IS dû au titre de 2011 : 36 000 €
Crédit d'impôt total imputable sur l'IS dû au titre de 2012 : 36 000 €
Crédit d'impôt total imputable sur l'IS dû au titre de 2013 : 36 000 €
Crédit d'impôt total imputable sur l'IS dû au titre de 2014 : 16 000 €
Imputation sur l'impôt : exemple
Dans tous les cas, l'imputation se fait au moment du paiement du solde de
l'impôt.
L'article 49 septies YR de l'annexe III au code général des impôts prévoit que le crédit d'impôt prêt à taux
zéro est imputé sur l'impôt dû après les prélèvements non libératoires et les autres crédits d'impôt.
Le crédit d'impôt prêt à taux zéro ne peut être utilisé pour le paiement des
contributions calculées sur l'impôt sur les sociétés De même, le crédit d'impôt prêt à taux zéro ne peut être utilisé pour acquitter l'imposition forfaitaire annuelle ni un rappel d'impôt sur les
bénéfices qui se rapporterait à des exercices clos avant le 31 décembre de l'année au titre de laquelle il est obtenu.
Remarque : L'IFA n'est plus imputable sur l'impôt sur les sociétés à compter
des IFA dues au 15 mars 2006
(article
21 de la loi de finances pour 2006, n° 2005-1719 du 30 décembre 2005).
Enfin, le crédit d'impôt prêt à taux zéro ne peut être utilisé pour acquitter le prélèvement
exceptionnel.
Exemple : Soit l'établissement de crédit A dont l'exercice coïncide avec l'année
civile. Au titre de l'exercice 2010, la société A dégage un résultat imposable de 300.000 €. Elle bénéficie par ailleurs d'une fraction de crédit d'impôt prêt à taux zéro imputable au titre de
l'exercice 2010 d'un montant de 10.000 €.
L'impôt sur les sociétés (IS) dû au titre de l'exercice 2010 est égal à 300 000 x 33,33% = 100
000 €.
Le paiement de l'IS s'établit comme suit :
Impôt dû :
100.000 €
- crédit d'impôt prêt à taux zéro 2010
10.000 €
- IS payé :
90.000 €
Imputation sur l'impôt : exemple
B. Restitution immédiate de la fraction de crédit d'impôt non imputée
90
Conformément à
l'article 199 ter I du CGI et à l'article 220 K du
CGI, lorsque la fraction du crédit d'impôt imputable excède le montant de l'impôt sur les bénéfices dû au titre de la même année, l'excédent non imputé est restitué.
C. Le crédit d'impôt constitue une créance imposable
100
En application du II de
l'article 244 quater J du CGI, le crédit d'impôt prêt à taux zéro fait naître au profit de l'établissement de crédit
une créance, inaliénable et incessible, d'égal montant.
Le crédit d'impôt prêt à taux zéro étant inaliénable et incessible, la cession du contrat de
prêt à taux zéro par un établissement de crédit au profit d'un autre établissement de crédit ne peut entraîner le transfert du crédit d'impôt attaché au prêt cédé. Par ailleurs, l'inaliénabilité du
crédit d'impôt prêt à taux zéro s'oppose à ce que la créance puisse être mobilisée ou donnée en garantie.
Sous la réserve prévue au III-B § 120 et suivants visant les opérations de
fusions, scissions et apports partiel d'actif, la créance ne peut être transférée à un autre établissement de crédit ou société.
Le montant de la créance est égal au montant du crédit d'impôt calculé au titre des prêts à
taux zéro versés au titre d'une année.
110
Cette créance constitue un produit imposable pour la détermination du résultat fiscal et est
rattachée à hauteur d'un cinquième au titre de l'exercice au cours duquel l'établissement de crédit a versé des avances remboursables sans intérêt et par fractions égales sur les exercices suivants.
Il convient donc de déduire extra-comptablement (sur le tableau n° 2058-A-SD [CERFA n° 10951])
quatre cinquièmes du montant de la créance au titre de l'exercice au cours duquel cette créance de crédit d'impôt est comptabilisée, afin de n'en imposer qu'un cinquième. Au titre des quatre années
suivantes, l'établissement de crédit devra réintégrer extra-comptablement un cinquième de la créance. L'imprimé 2058-A-SD est disponible en ligne sur le site
www.impots.gouv.fr.
Exemple : L'établissement de crédit A bénéficie d'un crédit d'impôt de 20.000
€ au titre des prêts à taux zéro versés au cours de l'année 2010. La banque A constate ainsi dans ses écritures comptables de l'exercice 2010, une créance à hauteur de 20.000 €. Pour la détermination
de son résultat fiscal de l'exercice 2010, l'établissement de crédit devra déduire extra-comptablement sur l'imprimé n° 2058-A-SD, 16.000 € afin de ne soumettre à l'impôt sur les
sociétés qu'un cinquième de la créance soit 4.000 €. Au titre de chacun des quatre exercices suivants soit les exercices 2011, 2012, 2013 et 2014, l'établissement de crédit devra réintégrer un
cinquième de la créance soit 4.000 € sur l'imprimé n° 2058-A-SD.
III. Situations particulières
A. Cessation de l'entreprise
120
En cas de cessation, les prêts à taux zéro versés par l'établissement de crédit entre la
date d'ouverture de l'exercice et la date de cessation définitive ouvrent droit à un crédit d'impôt imputable sur l'impôt sur les bénéfices dû par l'établissement de crédit au titre de son dernier
exercice. Si le montant du crédit d'impôt excède le montant de l'impôt dû, le solde non imputé est restitué à l'établissement de crédit (cf. II-B § 90).
L'établissement de crédit a également droit au remboursement immédiat de la totalité des fractions de crédit d'impôt prêt à taux zéro restant à imputer.
B. Fusion ou opération assimilée
130
Rappel : Le crédit d'impôt prêt à taux zéro constitue une créance sur l'État. Toutefois,
celle-ci est inaliénable et incessible et n'est donc pas susceptible d'être transférée.
L'article
31 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 autorise toutefois le transfert de la créance de crédit d'impôt prêt à taux zéro en cas de fusion s'agissant des avances
remboursables ne portant pas intérêt versées à compter du 1er janvier 2006.
Par mesure de tolérance, il est admis que la créance de crédit d'impôt prêt à taux zéro soit
transférée en cas de fusion pour les prêts à taux zéro dont l'offre a été émise dès le 1er février 2005.
Ainsi, en cas de fusion avec ou sans effet rétroactif, les prêts à taux zéro versés au cours
de l'année considérée et des années précédentes par la société absorbée sont transmis à la société absorbante. Les fractions de crédit d'impôt prêt à taux zéro restant à imputer et dont bénéficie la
société absorbée au titre des prêts à taux zéro versés par elle sont prises en compte pour la détermination du crédit d'impôt de la société absorbante selon des modalités et un rythme d'imputation
inchangés. L'établissement de crédit absorbant déposera alors une seule déclaration spéciale.
Exemple : L'établissement de crédit X absorbe l'établissement de crédit Y le
1er septembre 2011 avec effet rétroactif au 1er janvier 2011. Les deux établissements de crédit ont des exercices qui coïncident avec l'année civile. Cette opération n'est pas placée sous le régime
spécial des fusions prévu à l'article 210 A du CGI. L'établissement de crédit Y a versé du 1er janvier au 31 août 2011 des
prêts à taux zéro donnant droit à un montant de crédit d'impôt de 20.000 €. Les fractions de crédit d'impôt restant à imputer au titre des prêts à taux zéro versés par la banque Y antérieurement à
2011 s'élèvent à 80.000 €. Pour sa part, l'établissement de crédit X a versé au titre de l'année 2011 des prêts à taux zéro donnant droit à un crédit d'impôt à hauteur de 50.000 €.
L'établissement de crédit X déposera une seule déclaration spéciale au titre des prêts à taux
zéro versés en 2011 par lui-même et par l'établissement de crédit Y. Cette déclaration spéciale fera également apparaître les fractions de crédit d'impôt auxquelles avait droit l'établissement de
crédit Y au titre des prêts à taux zéro versés antérieurement à 2011. Le montant du crédit d'impôt au titre de 2011 s'établit alors comme suit : 20.000 + 50.000 = 70.000 € (ces 70.000 € donneront
droit à une imputation par cinquième selon les règles définies au II-A § 80 et suivants). Les fractions de crédit d'impôt restant à imputer à hauteur de 80.000
€ au titre des prêts à taux zéro versés par l'établissement de crédit Y au cours des années précédentes continueront à être imputées par fraction d'un cinquième dans le cadre des déclarations
spéciales déposées chaque année par l'établissement de crédit X. De cette façon, les déclarations spéciales déposées par l'établissement de crédit X au titre des années 2012 et suivantes reprendront
les fractions de crédit d'impôt auxquelles avait droit l'établissement de crédit Y selon des modalités et un rythme d'imputation inchangés.
C. Scission et apport partiel d'actif
140
Comme il est précisé au III-B §
130, le crédit d'impôt prêt à taux zéro constitue une créance sur l'État. Toutefois, celle-ci est inaliénable et incessible et n'est donc pas susceptible d'être transférée.
L'article
31 de la loi de finances pour 2006 (n° 2005-1719 du 30 décembre 2005 autorise toutefois le transfert de la créance de crédit d'impôt prêt à taux zéro en cas de scission ou apport partiel d'actif à
la condition que l'ensemble des prêts à taux zéro y afférents et versés à des personnes physiques par la société scindée ou apporteuse soient transférés à la société bénéficiaire des apports
s'agissant des avances remboursables ne portant pas intérêt versées à compter du 1er janvier 2006.
Par mesure de tolérance, il est admis que la créance de crédit d'impôt prêt
à taux zéro soit transférée dans les mêmes conditions en cas de scission ou apport partiel d'actif pour les prêts à taux zéro dont l'offre a été émise dès le 1er février 2005.
Ainsi, le bénéfice du crédit d'impôt prêt à taux zéro peut être transféré
dans le cadre d'une opération d'apport partiel d'actif ou de scission à la condition que l'établissement de crédit apporteur ou cédant apporte ou cède la totalité des prêts à taux zéro consentis
jusqu'à la date de l'apport ou de la scission.
IV. Obligations déclaratives
A. Sociétés de personnes soumises à l'impôt sur le revenu
150
Les établissements de crédit soumis à l'impôt sur le revenu doivent annexer une déclaration
spéciale n° 2078-A-SD à la déclaration de résultat qu'elles sont tenues de déposer en vertu de l'article 53 A du
CGI. La déclaration spéciale susvisée, devant être déposée par voie papier, permet de déterminer le montant du crédit d'impôt prêt à taux zéro dont bénéficie l'établissement de crédit.
Les sociétés de personnes qui ont versé des prêts à taux zéro ne peuvent utiliser
directement le crédit d'impôt prêt à taux zéro lorsqu'elles n'ont pas opté pour leur assujettissement à l'impôt sur les sociétés.
160
Dans ce cas, deux situations sont à distinguer selon que l'associé bénéficie ou non par
ailleurs d'un crédit d'impôt prêt à taux zéro étant rappelé que, s'agissant des associés personnes physiques, seuls ceux qui participent à l'exploitation, au sens du 1° bis de
l'article 156 du CGI, peuvent utiliser la fraction de crédit d'impôt correspondant à leurs droits sociaux (cf.
I-E-1 § 60) :
- l'associé (personne morale ou personne physique participant à
l'exploitation) bénéficie d'un crédit d'impôt prêt à taux zéro au titre de quotes-parts de crédit d'impôt prêt à taux zéro dégagées par d'autres sociétés de personnes dans lesquelles il est associé.
Dans ce cas, l'associé devra porter, sur une ligne de la déclaration de crédit d'impôt prêt à taux zéro (cf. IV-A § 150) prévue à cet effet sa quote-part de crédit d'impôt prêt à taux
zéro dégagé au titre de chacune de ses participations dans des sociétés de personnes ;
- l'associé ne bénéficie par ailleurs d'aucun crédit d'impôt prêt à taux zéro (issu de sa
participation dans d'autres sociétés de personnes). Dans ce cas, l'associé portera le montant de la quote-part de crédit d'impôt prêt à taux zéro calculée au niveau de la société de personnes dont il
est associé dans une case prévue à cet effet sur la déclaration de résultat (associés personnes morales soumis à l'impôt sur les sociétés) ou de revenus (associés personnes physiques soumis à l'impôt
sur le revenu).
B. Entreprises soumises à l'impôt sur les sociétés
170
Les établissements de crédit non membres d'un groupe fiscal au sens de
l'article 223 A du CGI ainsi que les sociétés mères de tels groupes devront déposer par voie papier, la déclaration spéciale
mentionnée au IV-A § 150 (cf. imprimé n° 2078-A-SD
[CERFA n° 12518] avec le relevé de solde de l'impôt sur les sociétés (imprimé n° 2572-SD [CERFA n° 12404]), auprès
du comptable chargé du recouvrement de l'impôt sur les sociétés. Les imprimés 2078-A-SD et 2572-SD sont disponibles en ligne sur le site
www.impots.gouv.fr.
S'agissant des établissements de crédit relevant du régime des groupes de sociétés prévu à
l'article 223 A du CGI, la société mère joint les déclarations spéciales des sociétés du groupe, y compris sa propre déclaration déposée au titre de son activité, par voie papier, au relevé de solde
relatif au résultat d'ensemble. Les sociétés sont dispensées d'annexer la déclaration spéciale les concernant à la déclaration qu'elles sont tenues de déposer en vertu du 1 de
l'article 223 du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-RICI-10-120-20
|
https://bofip.impots.gouv.fr/bofip/6468-PGP.html/identifiant=BOI-BIC-RICI-10-120-20-20180307
|
2018-03-07 00:00:00
|
ce14bf818d0bc5539bbdcf1ee303ec1fd6972c1eaa989b8ec5276b4faefe088a
|
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] |
1
Le f du 2 de
l'article 199 undecies A du code général des impôts (CGI) prévoit que la réduction d’impôt s’applique :
- aux souscriptions en numéraire au capital des sociétés de développement régional (SDR)
d’outre-mer ;
- aux souscriptions en numéraire au capital de sociétés soumises à l’impôt sur les sociétés dans
les conditions de droit commun et dont l’activité s’exerce dans certains secteurs.
Ces sociétés doivent réaliser des investissements productifs neufs dans les douze mois de la
clôture de la souscription. La société doit s’engager à maintenir l’affectation des biens pendant les cinq ans qui suivent leur acquisition ou pendant leur durée normale d’utilisation si elle est
inférieure.
Le dispositif s’applique aux souscriptions réalisées jusqu’au 31 décembre 2017.
5
Conformément aux dispositions du b du 1° du A du I de
l'article 110
de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016, la réduction d'impôt prévue au f du 2 de l'article 199 undecies A du CGI est placée, à compter de l'imposition des revenus de
l'année 2015, sous règlement (UE) 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.
I. Nature de la souscription
10
Il s'agit des souscriptions en numéraire effectuées à l'occasion de la constitution ou de
l'augmentation de capital d'une société.
Les parts ou actions reçues en rémunération d'apports en nature, de fusions, de scissions et
d'apports partiels d'actifs ne peuvent ouvrir droit à la réduction d'impôt.
En revanche, une souscription en numéraire peut être réalisée par voie d'incorporation au
capital de sommes laissées en compte courant à la disposition de la société.
L'article 199
undecies A du CGI n'ouvre pas la possibilité de souscrire indirectement au capital de sociétés exerçant dans certains secteurs ou de sociétés de développement régional par l'intermédiaire de fonds
communs de placement. Une telle mesure aboutirait en effet à un cumul d'avantages fiscaux puisque la réduction d'impôt s'ajouterait à l'exonération dont bénéficient les produits et les plus-values de
parts de fonds communs de placement à risques.
II. Sociétés de développement régional
20
La réduction d'impôt peut être pratiquée pour les souscriptions au capital des sociétés de
développement régional (SDR) des départements, territoires et collectivités d’outre-mer.
Ce dispositif s'applique dans les départements d'outre-mer (Guadeloupe, Martinique, Guyane,
Réunion, Mayotte), en Polynésie française, dans les îles Wallis et Futuna, Saint-Martin, Saint-Barthélémy, les Terres australes et antarctiques françaises, Saint-Pierre-et-Miquelon et en
Nouvelle-Calédonie.
Les sociétés de développement régional des départements et territoires d'outre-mer sont la
SODERAG (Société de développement régional des Antilles Guyane), la SODERE (Société de développement régional de la Réunion) et la SODEP (Société de développement et d’expansion du Pacifique).
III. Sociétés dont l’activité s’exerce dans certains secteurs
30
La réduction d'impôt s’applique aux souscriptions en numéraire au capital de sociétés soumises
à l’impôt sur les sociétés dans les conditions de droit commun et dont l’activité s’exerce dans certains secteurs.
L'éligibilité de l'investissement réalisé par le contribuable est subordonnée, toutes
conditions par ailleurs remplies, au respect par la société bénéficiaire des trois conditions suivantes.
A. La société doit être soumise à l'impôt sur les sociétés
40
La société doit être soumise, de plein droit ou sur option, à l'impôt sur les sociétés.
Les sociétés et les groupements dont les résultats sont soumis à l'impôt sur le revenu sont
donc exclus.
Les souscriptions au capital des sociétés coopératives agricoles et de leurs unions ouvrent
droit à la réduction si ces sociétés sont effectivement soumises à l'impôt sur les sociétés de droit commun sur l'ensemble de leur activité.
B. La société doit être exploitée outre-mer
50
La société doit être exploitée outre-mer. Une société qui exercerait une activité à la fois
dans des établissements situés outre-mer et en France métropolitaine ne saurait être considérée comme exploitée outre-mer, sauf si elle se borne à posséder en France métropolitaine un magasin de vente
ou des services administratifs et commerciaux.
C. La société doit exercer exclusivement ses activités dans les secteurs éligibles
60
La
loi n° 2003-660 du 21 juillet
2003 de programme pour l’outre-mer a défini les secteurs d’activité concernés, selon les mêmes critères que ceux retenus pour le bénéfice de la réduction d’impôt prévue à
l’article 199 undecies B du CGI en faveur des investissements réalisés par les entreprises.
Pour plus de précisions sur les secteurs éligibles et les secteurs exclus, il convient de se
reporter respectivement au BOI-BIC-RICI-20-10-10-30 et au BOI-BIC-RICI-20-10-10-40.
70
La société doit exercer exclusivement ses activités dans les secteurs éligibles. Cette
condition sera considérée comme satisfaite lorsque la valeur d'origine des éléments d'actif non nécessaires à l'exercice de l'activité relevant des secteurs éligibles à la réduction d'impôt n’excède
pas 10 % du montant total de l'actif brut.
Pour le calcul de la proportion de 10 %, la valeur totale des biens non nécessaires à
l'activité relevant des secteurs concernés est rapportée au total de l'actif brut, ce dernier comprenant toutes les valeurs d'actif.
La valeur à retenir pour le calcul du pourcentage de 10 % est la valeur d'origine pour
laquelle ces éléments sont inscrits au bilan de l'entreprise propriétaire. Elle est appréciée au moment de la souscription : la réduction pourrait s'avérer abusive et être remise en cause s'il
apparaissait que l'actif de la société n'a été composé que momentanément comme requis par la loi. La valeur des biens à retenir pour la détermination de l'actif brut doit être la valeur d'origine de
ces biens.
Sont notamment présumés n’être pas nécessaires à l'exercice de l'activité ouvrant droit à
réduction d'impôt :
- les terrains inscrits à l'actif de l'entreprise depuis au moins deux ans et non affectés à
l'activité professionnelle au moment de la souscription. Il est précisé que les sols des bâtiments à usage professionnel et les terrains en formant une dépendance immédiate sont considérés comme
affectés à l'exercice de l'activité professionnelle. Toutefois, les immeubles loués à une autre entreprise pour l'exercice de son activité dans les secteurs concernés sont considérés comme affectés à
l'exercice de l'activité ouvrant droit à réduction d'impôt lorsque les conditions ci-après sont remplies : l'entreprise utilisatrice aurait dû pouvoir bénéficier, en cas d'acquisition directe du bien,
de la déduction prévue à l'article 217 undecies du CGI ; le bien doit être mis à la disposition de cette entreprise
dans le cadre d'une location de longue durée.
S'agissant des biens mobiliers, la location de longue durée s'entend d'un contrat couvrant la
période normale d'utilisation du bien, étant précisé que tout contrat d'une durée au moins égale à cinq ans est présumé répondre à cette condition. Si la location porte sur un immeuble à usage
industriel ou hôtelier, la durée du bail devra être de neuf années au moins ;
- les immeubles donnés en location ou mis à la disposition privative de dirigeants, d'associés
ou de tiers (à titre, par exemple, de résidence principale ou de résidence secondaire) ;
- les véhicules affectés à un usage privatif ;
- les véhicules de tourisme : ils ne sont considérés comme affectés à l'activité que pour la
fraction de leur valeur d'origine calculée, éventuellement, en proportion de la part d'utilisation professionnelle ;
- les biens ou droits générateurs de dépenses et charges de toute nature (y compris
l'amortissement) exclues des charges déductibles en application du 4 de l'article 39 du CGI : bateaux de plaisance à voile ou à
moteur, résidence de plaisance ou d'agrément, propriétés ou droits utilisés pour la chasse ou l'exercice non professionnel de la pêche. Il est précisé, néanmoins, que les véhicules et biens
générateurs de dépenses somptuaires sont considérés comme nécessaires à l'exercice de l'activité, lorsqu'il peut être prouvé que l'entreprise a pour objet exclusif leur fabrication ;
- les prêts consentis par l'entreprise, sans qu'il y ait de lien direct avec l'exploitation et
notamment au profit de ses dirigeants ou des membres de leurs familles. En revanche, les prêts consentis aux filiales peuvent être considérés comme professionnels, dans la mesure où l'entreprise
emprunteuse les affecte elle-même au financement d'un besoin professionnel. Cette mesure est subordonnée à la condition que la société prêteuse remplisse à l'égard de sa filiale emprunteuse les
conditions prévues à l'article 145 du CGI relatives à l'application du régime des sociétés mères ;
- les valeurs réalisables à court terme et disponibles d'une société (y compris les titres de
placement), dans la mesure où elles excèdent les dettes à court terme (y compris les comptes courants d'associés) et si cet excédent apparaît comme anormal. Le caractère normal ou anormal de
l'excédent ne peut être établi que d'après des critères tels que la taille et le secteur de la société et l'évolution régulière ou irrégulière du ratio (liquidités et placements financiers assimilés)
/ (valeurs réalisables à court terme et disponibles). En dehors de ces situations exceptionnelles, les titres de placement et les liquidités doivent être présumés avoir un caractère professionnel ;
- les titres de participation détenus par l'entreprise dans les sociétés dont les activités ne
relèvent pas des secteurs définis ci-dessus.
IV. Nature des investissements productifs
80
Pour permettre à leurs souscripteurs de bénéficier de la réduction d'impôt, les sociétés doivent réaliser des
investissements productifs neufs outre-mer (BOI-BIC-RICI-20-10-10-20).
V. Affectation des investissements
A. Délai de réalisation
90
Les investissements productifs doivent être réalisés dans les douze mois de la clôture de la souscription. Lorsque la
société affecte tout ou partie de la souscription à la construction d'immeubles destinés à l'exercice d'une des activités éligibles, elle doit s'engager à en achever les fondations dans les deux ans
qui suivent la clôture de la souscription (BOI-IR-RICI-80-40).
B. Conservation et affectation pendant une certaine durée
100
La société bénéficiaire des souscriptions doit s'engager à conserver les investissements et à les maintenir affectés à
l'exploitation pendant cinq ans ou pendant leur durée normale d'utilisation si elle est inférieure.
C. Conservation et affectation continues
110
En principe, à l'intérieur du délai précité de cinq ans, si le bien cesse d'être affecté à
l'exploitation ou si l'entreprise cède le bien ou cesse son activité, la réduction d'impôt fait l'objet d'une reprise au titre de l'année au cours de laquelle intervient l'un quelconque de ces
évènements.
Toutefois, la reprise de la réduction peut être écartée si les investissements concernés
sont compris dans un apport partiel d'actif réalisé sous le bénéfice de l'article 210 B du CGI ou si la société qui en est
propriétaire fait l'objet d'une absorption soumise au régime de l'article 210 A du CGI. Le maintien de la réduction d’impôt
est subordonné à la condition que la société qui bénéficie de l'apport ou la société absorbante réponde aux conditions prévues pour les sociétés bénéficiaires des souscriptions pour l’application de
la réduction d’impôt et s'engage dans l'acte d'apport ou de fusion à conserver les biens transmis pendant la fraction du délai restant à courir.
En cas de rupture de cet engagement, la réduction dont a bénéficié le contribuable fait
l'objet d'une imposition supplémentaire au titre de l'année au cours de laquelle est intervenue cette rupture.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-RICI-80-10-30-10
|
https://bofip.impots.gouv.fr/bofip/6561-PGP.html/identifiant=BOI-IR-RICI-80-10-30-10-20181107
|
2018-11-07 00:00:00
|
499cf818644d5c8db4f3d2c3579044e620b95d47a0ef9d685f4f32f467e364c1
|
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] |
1
L'article 209 VII du code
général des impôts (CGI) prévoit, pour les sociétés soumises à l'impôt sur les sociétés, l'obligation d'incorporer au prix de revient des titres de participation les frais liés à leur acquisition.
La fraction du prix de revient des titres de participation correspondant peut toutefois être amortie sur cinq ans à compter de la date d'acquisition des titres.
I. Champ d'application
A. Entreprises concernées
10
Sont concernées par la présente mesure les seules sociétés passibles de l'impôt sur les sociétés
de plein droit ou sur option, y compris les sociétés d'investissements immobiliers cotées mentionnées à l'article 208 C du
CGI, ainsi que l'ensemble des personnes assujetties à cet impôt sur tout ou partie de leurs résultats (associations, fondations, régies, établissements publics, établissements stables de sociétés
étrangères, etc.), quel que soit leur régime d'imposition, régime réel normal ou régime réel simplifié.
De la même manière, sont également concernés par la présente mesure, en application de l'article
238 bis K-I du CGI, les sociétés ou groupements mentionnés aux
articles 8 du CGI, 8 quinquies du CGI,
239 quater du CGI, 239 quater B du CGI
à 239 quater D du CGI, pour la part de bénéfice correspondant à des droits détenus par des personnes morales passibles
de l'impôt sur les sociétés.
En revanche, l'option prévue à
l'article 38 quinquies de l'annexe III au CGI pour l'incorporation dans le coût de revient des titres de
participation des frais d'acquisition ou leur déduction en charges demeure valable pour les entreprises imposables à l'impôt sur le revenu.
B. Titres concernés
20
Sont concernés par la mesure d'incorporation obligatoire des frais d'acquisition au prix de
revient des titres, les seuls titres de participation définis au dix-huitième alinéa du 5° du 1 de l'article 39 du CGI.
Il est rappelé qu'aux termes de cet article, constituent des titres de participation :
- les parts ou actions de société revêtant ce caractère sur le plan comptable ;
- les actions acquises en exécution d'une offre publique d'achat ou d'échange lorsque
l'entreprise en est l'initiatrice et les titres ouvrant droit au régime des sociétés mères, si ces actions ou titres sont inscrits en comptabilité au compte de titres de participation ou à une
subdivision spéciale d'un autre compte du bilan correspondant à leur qualification comptable.
C. Frais concernés
30
Pour l'application de la présente mesure, les frais d'acquisition s'entendent des droits de
mutation, honoraires, commissions et frais d'actes liés à l'acquisition des titres de participation, quel que soit le mode d'acquisition, notamment par offres publiques d'achat ou d'échange.
40
Les frais d'acquisition ainsi concernés sont les mêmes que ceux visés par l'option, prévue à
l'article 321-10-1 du PCG, entre le rattachement desdits frais au coût d'acquisition des titres et leur déduction immédiate en charges.
A cet égard, le Comité d'urgence du Conseil national de la comptabilité a précisé dans un avis
n° 2000-D du 21 décembre 2000 relatif au traitement comptable des frais d'émission et d'acquisition de titres que les frais liés à l'acquisition correspondent aux coûts externes directement liés à
l'opération engagés par la société, tels que :
- les frais des conseils : honoraires relatifs à des conseils de nature comptable, juridique,
fiscal, en stratégie et études de marché, en environnement, en ressources humaines ;
- les frais bancaires : honoraires relatifs à des conseils, commissions d'engagement,
garanties de bonne fin de l'opération ;
- les formalités légales et dépenses liées : formalités légales, prospectus, frais
d'impression, redevances des autorités régulatrices et entreprises de marché ;
- les frais de communication et de publicité.
En pratique, la démonstration du lien direct requis entre les frais engagés et l'opération
d'acquisition de titres devrait être relativement aisée pour les coûts relatifs aux honoraires de conseils, frais bancaires et formalités légales, tels que les droits de mutation et d'enregistrement,
à la différence des coûts de communication et de publicité. C'est pourquoi, une analyse au cas par cas apparaît nécessaire pour établir le caractère du lien entre ces dernières dépenses et l'opération
d'acquisition, notamment pour les dépenses de publicité où seule devrait être prise en compte la publicité réalisée entre la date de lancement et celle de fin de l'opération et dès lors que la nature
du message se rapporte explicitement à l'opération financière concernée.
50
Au plan comptable et fiscal, les frais d'acquisition de titres doivent être distingués des
frais d'établissement, ainsi que des frais d'émission d'emprunt.
Ainsi, conformément à l'article 361-1 du PCG, constituent des frais d'établissement les seuls
frais de constitution, de transformation, de premier établissement, d'augmentation de capital, de fusion et de scission.
60
Sur le plan comptable, constituent par ailleurs des frais d'émission d'emprunt au sens de
l'article 361-3 du PCG, tous les frais générés par l'émission des différentes catégories d'emprunts obligataires ou bancaires. En pratique, les frais bancaires facturés par un établissement de crédit
à une entreprise lors de la réalisation d'un emprunt peuvent être assimilés à des frais d'émission d'emprunt à la double condition :
- que ces frais couvrent exclusivement la rémunération de l'établissement de crédit dans le
cadre de la mise en place d'un financement, à l'exclusion de toute autre prestation qui pourrait avoir été rendue par l'établissement de crédit par ailleurs ;
- que l'inclusion de ces frais dans le calcul du taux d'intérêt effectif de l'emprunt mis en
place ne conduise pas à un taux d'intérêt manifestement hors marché. (cf. avis n° 2006-A du 7 juin 2006 du Comité d'urgence du Conseil national de la comptabilité relatif au traitement comptable des
frais d'acquisition de titres et des frais d'émission d'emprunt dans les comptes individuels).
70
Sur le plan fiscal, il convient de se référer à la définition comptable des frais susceptibles
d'être traités comme des frais d'établissement ou des frais d'émission d'emprunt (cf. BOI-BIC-CHG-20-30-20-I-A et
BOI-BIC-CHG-20-30-40-I).
Dans ces conditions, les précisions apportées par le Conseil national de la comptabilité sur
la définition des frais d'émission d'emprunt, telles que rappelées ci-dessus, ont vocation à s'appliquer au plan fiscal.
80
De manière générale, les frais d'acquisition d'une immobilisation ne peuvent donc être
assimilés ni à des frais d'établissement, ni à des frais liés à l'émission d'un emprunt contracté pour l'acquisition de ladite immobilisation.
Toutefois, des hésitations étant apparues sur le traitement comptable des frais d'acquisition
dans le cadre d'opérations de « Leverage Buy Out » (LBO) avant l'adoption de l'avis n° 2006-A précité, les entreprises qui auraient à tort assimilé des frais d'acquisition d'une immobilisation à des
frais d'établissement et leur auraient appliqué un traitement fiscal différent de celui normalement applicable aux frais d'acquisition de l'immobilisation en cause, devront par conséquent établir une
déclaration rectificative de résultat afin d'appliquer à ces frais le traitement fiscal qui leur est en principe réservé.
II. Modalités d'application
A. Modalités d'application de la règle fiscale
1. Incorporation obligatoire des frais d'acquisition au prix de revient des titres de participation
90
Les sociétés passibles de l'impôt sur les sociétés doivent obligatoirement incorporer au prix
de revient des titres de participation le montant des frais engagés pour leur acquisition.
Ces sociétés ne peuvent plus déduire immédiatement de leur bénéfice imposable les frais
d'acquisition de titres de participation en application des dispositions du VII de l'article 209 du CGI.
100
Toutefois, ces dispositions ne remettent, en principe, pas en cause l'option qui a été
exercée, d'une part, sur le plan comptable s'agissant des titres de participation au sens du dix-huitième alinéa du 5° du 1 de
l'article 39 du CGI et, d'autre part, sur le plan comptable et fiscal, s'agissant des titres autres que les titres de participation.
Il est en effet rappelé que l'option ainsi exercée est irrévocable, sauf cas de révision
autorisée sur le plan comptable (cf. BOI-BIC-CHG-20-20-10-I-D-3).
A cet égard, le Comité d'urgence du Conseil national de la comptabilité a considéré, dans un
avis en date du 15 juin 2007, que le changement de traitement fiscal des frais d'acquisition de titres de participation introduit, par
l'article 21 de la loi de
finances pour 2007 n° 2006-1666, à l'article 209 VII du CGI, était un événement de nature à autoriser les sociétés passibles
de l'impôt sur les sociétés soumises au nouveau traitement fiscal à pouvoir modifier l'option de comptabilisation à caractère fiscal des frais d'acquisition de titres de participation définis au 5° du
1 de l'article 39 du CGI.
110
Ce changement d'option s'effectue dans les conditions suivantes :
- il peut être effectué indépendamment de l'option retenue antérieurement pour l'acquisition
des titres non concernés par la loi fiscale (autres titres immobilisés et titres de placement), dont le traitement est inchangé ;
- il est limité aux seuls titres de participation définis
au 5° du 1 de l'article 39 du CGI;
- il n'est autorisé qu'au titre de l'exercice au cours duquel la loi de finances a modifié le
traitement fiscal, soit les exercices clos à compter du 31 décembre 2006 ou en cours au 15 juin 2007, date de publication de l'avis du Comité d'urgence du Conseil national de la comptabilité ;
- il s'applique de manière prospective.
Pour plus de précisions sur les modalités de ce changement d'option, il convient de se
reporter à l'avis du Comité d'urgence du Conseil national de la comptabilité (cf. avis n° 2007-C du 15 juin 2007 relatif à l'exercice de l'option de comptabilisation des droits de mutation,
honoraires, commissions et frais d'actes de titres de participation définis à l'article 39-1-5° du CGI).
120
Lorsque l'entreprise a opté sur le plan comptable pour la déduction immédiate des frais
d'acquisition de titres, elle doit réintégrer au bénéfice imposable de l'exercice d'acquisition de titres de participation les frais d'acquisition engagés à cette occasion. En pratique, le montant de
ces frais devra être porté par l'entreprise, selon le cas, sur le tableau 2058 A de détermination du résultat fiscal ou
2033 B de compte de résultat simplifié, dans la case « réintégrations diverses ».
130
En cas de dépréciation ultérieure des titres de participation, les sociétés conservent
toutefois la possibilité de constater cette dépréciation sous la forme d'une provision pour dépréciation.
2. Amortissement des frais d'acquisition de titres de participation
140
La fraction du prix de revient des titres de participation correspondant aux frais
d'acquisition obligatoirement incorporés peut être amortie sur cinq ans à compter de la date d'acquisition des titres.
Il s'agit d'un amortissement linéaire calculé sur une période de cinq années décomptée à
partir de la date d'acquisition des titres de participation.
Lorsque cette acquisition est réalisée en cours d'exercice, la première annuité est réduite
prorata temporis pour tenir compte de la période écoulée entre l'ouverture de l'exercice et la date d'acquisition des titres, étant précisé que pour le décompte de cette période, le temps couru
s'apprécie en nombre de jours et que par mesure de simplification, il est considéré qu'un exercice de douze mois compte 360 jours. La dotation est alors répartie sur l'exercice d'acquisition et les
cinq exercices suivants, la dernière annuité étant également réduite prorata temporis.
150
Exemple :
Soit une entreprise dont l'exercice comptable coïncide avec l'année civile. Elle acquiert des
titres de participation pour 50 000 € le 1er avril N. Elle engage pour cette acquisition des droits de mutation, honoraires de conseil et commissions d'intermédiaires pour un montant hors taxes de 1
000 €.
L'entreprise doit obligatoirement, sur le plan fiscal, incorporer au prix de revient des titres
les frais engagés à l'occasion de leur acquisition.
L'amortissement de la fraction du prix de revient des titres de participation correspondant à ces
frais d'acquisition doit être calculé et déduit de la manière suivante :
Exercice N : 1 000 € × 1/5 × 9/12 = 150 € ;
Exercice N + 1 : 1 000 € × 1/5 = 200 € ;
Exercice N + 2 : 1 000 € × 1/5 = 200 € ;
Exercice N + 3 : 1 000 € × 1/5 = 200 € ;
Exercice N + 4 : 1 000 € × 1/5 = 200 € ;
Exercice N + 5 : 1 000 € × 1/5 × 3/12 = 50 €.
160
L'amortissement des frais d'acquisition de titres doit respecter, sur le plan fiscal, les
mêmes règles que les amortissements habituels. Il doit ainsi être comptabilisé dans les écritures de l'entreprise (article 39-1-2° du
CGI) à un compte d'amortissement dérogatoire, aucune dotation technique n'étant autorisée sur le plan comptable en raison, soit de la comptabilisation des frais en charges, soit du caractère non
amortissable des titres de participation lorsque ces frais ont été activés.
170
Toutefois, pour les entreprises qui ont exercé ou viendraient à exercer l'option pour la
déduction immédiate des frais d'acquisition de titres au plan comptable, il est admis que la dotation d'amortissement des frais d'acquisition de titres de participation ne soit pas comptabilisée dans
un compte d'amortissement dérogatoire mais fasse l'objet d'une déduction extra-comptable, afin d'éviter une double déduction de ces frais pour la détermination du résultat comptable, et sous réserve
que cette déduction soit prise en compte pour la détermination de la plus-value de cession des titres en cas de cession ultérieure.
Dans ce cas, la dotation d'amortissement est directement portée par l'entreprise sur le
tableau 2058 A de détermination du résultat fiscal dans la case XG « déductions diverses ».
3. Conséquences en cas de dépréciation des titres
180
En cas de dépréciation des titres de participation et lorsque l'entreprise a opté, sur le plan
comptable, pour l'incorporation des frais d'acquisition dans le prix de revient des titres, cette provision peut être déduite, sous réserve du respect des conditions de droit commun définies
au 5° du 1 de l'article 39 du CGI, dans la limite du prix de revient fiscal des titres de participation minoré des amortissements
admis en déduction ou des déductions pratiquées en application du VII de l'article 209 du CGI.
B. Modalités d'application pour les sociétés relevant de l'article 8 du CGI
190
Conformément aux dispositions du
I de l'article 238 bis K du CGI, lorsque des
droits dans une société relevant de l'article 8 du CGI sont inscrits à l'actif d'une personne morale passible de l'impôt sur les
sociétés dans les conditions de droit commun, la part de bénéfice correspondant à ses droits doit être déterminée selon les règles applicables en matière d'impôt sur les sociétés. Dans ce cas, cette
part de bénéfice doit être déterminée notamment en application des dispositions du VII de l'article 209 du CGI.
200
Pour déterminer la part de résultat de la société relevant de
l'article 8 du CGI au titre de l'exercice d'acquisition des titres de participation revenant aux associés soumis à l'impôt sur les
sociétés, il convient :
- d'une part, lorsque la société a opté au plan comptable pour la déduction immédiate des
frais d'acquisition de titres, de réintégrer les frais d'acquisition liés à ces titres ;
- d'autre part, quelle que soit l'option comptable retenue par la société, de déduire un
amortissement dans les conditions précisées au II-A-2 §140. Il sera toutefois admis que cet amortissement ne soit pas comptabilisé dans
les comptes de la société relevant de l'article 8 du CGI mais qu'il soit déduit extra-comptablement pour la détermination du résultat revenant aux associés soumis à l'impôt sur les sociétés.
210
Au titre des exercices ultérieurs compris dans la période quinquennale décomptée à partir de
la date d'acquisition des titres de participation et, sous réserve que les titres de participation soient toujours présents au bilan de la société relevant de
l'article 8 du CGI, la part de résultat revenant aux associés soumis à l'impôt sur les sociétés sera minorée d'une somme
correspondant à un cinquième du montant total des frais d'acquisition non admis en déduction, le cas échéant ajusté prorata temporis si la durée de l'exercice est de moins de douze mois ou lorsque
l'exercice est clos au-delà de cette période quinquennale.
En pratique, pour la détermination de la part de résultat revenant au titre de chaque exercice
à chacun des associés soumis à l'impôt sur les sociétés, cette somme devra être répartie entre ces derniers à proportion des droits qu'ils détiennent dans la société à la clôture de l'exercice en
cause.
Au-delà de cette période quinquennale, aucun amortissement (ou aucune déduction) ne saurait
être pratiqué à raison des frais d'acquisition non admis en déduction au titre de cette période.
220
Exemple :
Hypothèses :
Soit une société en nom collectif (SNC) n'ayant pas opté pour l'impôt sur les sociétés dont les
associés sont au titre de l'exercice N : les sociétés anonymes A et B détenant respectivement 30 % et 50 % des droits de cette SNC, les droits restants étant détenus par des personnes physiques.
Par hypothèse, la société a opté, sur le plan comptable, pour la déduction immédiate des frais
d'acquisition de titres.
Au titre de l'exercice N, la SNC a engagé des frais liés à l'acquisition de titres de
participation d'un montant de 6 000 €, ces titres ont été acquis le 1er juin N.
La SNC clôture ses exercices sociaux à l'année civile.
Hypothèse n° 1 : Au titre de l'exercice N+1, la société B augmente sa participation dans la SNC,
ses droits atteignent 60 % à la clôture et les droits de la société A sont maintenus à 30 %.
Hypothèse n° 2 : Au titre de l'exercice N+1, la société B cède une partie de ses droits à une
personne physique à hauteur de 10 % et les droits de la société A sont maintenus à 30 %.
Solution :
Au titre de l'exercice N, le résultat de la SNC revenant aux sociétés A et B devra être déterminé
en tenant compte des dispositions du VII de l'article 209 du CGI. Ainsi, le résultat à répartir entre les deux associés
passibles de l'impôt sur les sociétés sera :
- majoré du montant des frais d'acquisition à proportion des droits détenus par les associés
passibles de l'impôt sur les sociétés, soit 4 800 € [ 6 000 × (30 % + 50 %)] ;
- minoré d'une somme correspondant à l'amortissement sur cinq ans des frais d'acquisition à
proportion des droits détenus par les associés passibles de l'impôt sur les sociétés, soit 560 € [(6 000 × 1/5 × ((7 × 30) / 360) × (30 % + 50 %)], soit une réintégration :
pour la société A de : 1 800 - 210 = 1590 € ;
pour la société B de : 3 000 - 350 = 2650 €.
Au titre de l'exercice N + 1,
Hypothèse n° 1 :
Le résultat à répartir entre les deux associés passibles de l'impôt sur les sociétés sera
minoré d'une somme égale à un cinquième des frais d'acquisition effectivement non admis en déduction, soit 960 € (4 800 € /5). Cette somme sera répartie entre les deux associés à proportion des droits
qu'ils détiennent dans la société à la clôture de l'exercice, soit la répartition suivante :
Société A : 960 € × 30/90 = 320 € ;
Société B : 960 € × 60/90 = 640 €.
Hypothèse n° 2
Le résultat à répartir entre les deux associés passibles de l'impôt sur les sociétés sera
minoré d'une somme égale à un cinquième des frais d'acquisition effectivement non admis en déduction. Cette somme sera répartie entre les associés à proportion des droits qu'ils détiennent dans la
société à la clôture de l'exercice, soit la répartition suivante :
Société A : 960 € × 30/80 = 360 € ;
Société B : 960 € × 50/80 = 600 €.
230
Si la société relevant de
l'article 8 du CGI opte pour l'impôt sur les sociétés durant la période quinquennale d'amortissement, la société pourra poursuivre
l'amortissement du solde des frais d'acquisition antérieurement non déduits et non encore amortis, sur la durée restant à courir et par la voie d'une déduction extra-comptable, sous réserve de
respecter les conditions prévues au 2ème alinéa de l'article 202 ter du CGI et de calculer ultérieurement les plus ou
moins-values de cession des titres de participation en cause en tenant compte des déductions ainsi pratiquées avant (pour les associés soumis à l'impôt sur les sociétés) et après cette option.
240
De la même manière, lorsqu'une société cesse d'être soumise totalement ou partiellement à
l'impôt sur les sociétés durant cette période quinquennale, l'amortissement des frais d'acquisition pourra être poursuivi sur la durée restant à courir, sous réserve que les dispositions du
1er alinéa de l'article 221 bis du CGI s'appliquent et que les amortissements déduits antérieurement à la date de cessation
fiscale soient pris en compte pour le calcul de la plus-value de cession ultérieure des titres concernés. Ainsi, lorsqu'une société soumise à l'impôt sur les sociétés relève, à la suite de sa
transformation, du régime de l'article 8 du CGI, la fraction des frais d'acquisition antérieurement non déduits et non encore
amortis pourra être déduite sur la durée restant à courir pour la détermination du résultat revenant à ses associés soumis à l'impôt sur les sociétés, sous réserve que la plus-value de cession
ultérieure des titres de participation revenant à chacun des associés, quelle que soit leur qualité, soit majorée des amortissements pratiqués avant et après (pour les associés soumis à l'impôt sur
les sociétés) cette transformation.
250
Lors de la cession ultérieure des titres de participation, la plus-value de cession revenant
aux associés soumis à l'impôt sur les sociétés est déterminée en tenant compte :
- d'une part, de la fraction des frais d'acquisition réintégrés lorsque la société a opté au
plan comptable pour la déduction immédiate des frais d'acquisition ;
- d'autre part, des seuls amortissements (ou déductions) qui sont venus minorer le résultat
imposable appréhendés par les associés passibles de l'impôt sur les sociétés au titre des exercices clos au cours de la période quinquennale décomptée à partir de la date d'acquisition des titres.
C. Autres conséquences
1. Conséquences en cas de cession des titres
260
Les plus ou moins-values de cession de titres de participation dont les frais d'acquisition
ont obligatoirement été incorporés au prix de revient des titres en application du VII de l'article 209 du CGI doivent être
déterminées dans les conditions de droit commun à partir du prix de revient net fiscal des titres, c'est-à-dire du prix de revient des titres intégrant les frais d'acquisition, quelle que soit
l'option prise sur le plan comptable, et minoré des amortissements ou déductions pratiqués, étant observé que lorsque la cession intervient au cours de la période quinquennale d'amortissement des
frais, la société peut pratiquer, au titre de l'exercice de cession, un amortissement ou une déduction pour tenir compte de la période écoulée entre la date d'ouverture de cet exercice et la date de
cession des titres.
270
Exemple :
Soit une entreprise dont l'exercice comptable coïncide avec l'année civile.
Elle acquiert le 1er janvier N des titres de participation pour 30 000 €. Elle engage
concomitamment à cette acquisition des frais (honoraires de conseil, droits de mutation et commissions des intermédiaires) pour 1 000 €.
Par hypothèse, la société a opté au plan comptable pour l'incorporation des frais au prix de
revient des titres. Les titres de participation sont inscrits à l'actif du bilan de l'entreprise pour 31 000 € et aucune réintégration des frais n'est opérée à la clôture de l'exercice N.
En revanche, à la clôture de cet exercice, l'entreprise déduit une annuité d'amortissement dont
le montant est calculé comme suit : 1 000 € × 1/5 = 200 €.
Au 1er janvier N+1, l'entreprise cède au prix de 35 000 € la totalité des titres de
participation qu'elle a acquis le 1er janvier N.
La plus-value de cession qu'elle réalise à cette occasion doit être déterminée comme suit :
Prix de cession - prix de revient fiscal
35 000 € - (31 000 € - 200 €) = 4 200 €.
280
Les plus ou moins-values afférentes aux cessions de titres de participation visés par la
présente mesure sont taxables dans les conditions de droit commun.
Par suite, si les titres sont cédés moins de deux ans après leur acquisition, la plus-value
réalisée ou la moins-value subie est soumise au régime des bénéfices ou pertes d'exploitation.
Si la cession intervient au moins deux ans après l'acquisition des titres, la plus-value
réalisée est en principe considérée comme étant à court terme à hauteur de l'amortissement pratiqué conformément aux
dispositions du b du 2 de l'article 39 duodecies du CGI et à long terme pour le surplus. Il sera toutefois admis que la
plus-value dégagée à cette occasion soit considérée pour son montant total comme étant à long terme, y compris donc à concurrence de l'amortissement pratiqué sur la fraction du prix de revient
correspondant aux frais d'acquisition des titres. S'il s'agit de titres ne répondant pas à la qualification de titres de sociétés à prépondérance immobilière, cette plus-value sera imposable au taux
de 0 % avec réintégration d'une quote-part de frais et charges de 10 % ; s'il s'agit de titres répondant à cette qualification, la plus-value sera imposable au taux de 15 %.
En cas de réalisation d'une moins-value, elle sera considérée à long terme si la cession
intervient au moins deux ans après l'acquisition des titres.
En cas de cession de titres entre sociétés membres d'un même groupe fiscal au sens de
l'article 223 A du CGI, la plus-value faisant l'objet
d'un retraitement en application de l'article 223 F du CGI est déterminée dans les conditions de droit commun rappelées
ci-avant. En d'autres termes, la société cessionnaire membre du groupe ne peut pas poursuivre l'amortissement des frais d'acquisition correspondant aux titres de participation ainsi acquis.
2. Conséquences en cas de fusion ou d'opérations assimilées placées sous le régime spécial des fusions prévu à l'article
210 A du CGI
a. Sort des frais d'acquisition liés aux titres de participation transférés chez la société bénéficiaire
290
En cas de fusion placée sous le régime spécial des fusions prévu à
l'article 210 A du CGI, de la société acquéreuse des titres de participation par une autre société non émettrice des titres, il
sera admis que la société absorbante puisse continuer de pratiquer un amortissement ou une déduction des frais d'acquisition incorporés au prix de revient des titres de participation sur la durée
d'amortissement restant à courir. Il en est de même en cas d'apport de titres de participation placé sous ce même régime spécial des fusions.
300
En cas de cession ultérieure des titres, la société absorbante devra bien entendu calculer
la plus ou moins-value de cession d'après la valeur que les titres avaient du point de vue fiscal à la date de la fusion ou d'apport, c'est-à-dire la valeur d'inscription des titres à l'actif du bilan
de la société absorbée, minorée des amortissements (ou déductions) admis en déduction en application du VII de l'article 209 du
CGI pour la détermination du résultat imposable de la société bénéficiaire des apports et de la société absorbée ou apporteuse.
b. Sort des frais d'acquisition liés aux titres de participation annulés chez la société bénéficiaire
310
En cas de fusion-absorption ou de transmission universelle de patrimoine, l'annulation des
titres de la société absorbée conduit la société absorbante à déterminer un boni ou mali de fusion. Cette plus ou moins-value résultant de cette opération doit être déterminée à partir de la valeur
nette fiscale des titres ainsi annulés, c'est-à-dire du prix de revient majoré des frais d'acquisition de ces titres, quelle que soit l'option comptable, et minoré des amortissements ou déductions
déjà pratiqués.
A cet égard, il est rappelé qu'en cas de boni de fusion, la plus-value éventuellement
constatée par la société absorbante lors de l'annulation des titres correspondant à ses droits dans la société absorbée est exonérée en application du deuxième alinéa du
1 de l'article 210 A du CGI.
320
En cas de mali de fusion, il est rappelé qu'il convient de distinguer le mali technique du
vrai mali. Ainsi, le mali de fusion déterminé à partir de la valeur nette fiscale des titres sera représentatif d'un mali technique à hauteur des plus-values latentes sur éléments d'actif
comptabilisés ou non dans la société absorbée au prorata de la participation antérieurement détenue par la société absorbante dans la société absorbée. En application du
3ème alinéa du 1 de l'article 210 A du CGI, ce mali technique ne peut donner lieu à aucune charge déductible si l'opération est
placée sous le régime spécial des fusions.
En revanche , le vrai mali est déductible au taux de droit commun s'il s'agit de titres de
participation détenus depuis moins de deux ans. Il est constitutif d'une moins-value à long terme si les titres sont détenus depuis au moins deux ans.
Par conséquent, à compter de la date de fusion-absorption ou de transmission universelle de
patrimoine, les frais d'acquisition des titres de participation annulés ne peuvent plus être amortis.
3. Conséquences en cas d'échange de titres placé sous le régime de l'article 38-7 ou 38-7 bis du CGI
330
En cas d'échange d'actions effectué dans le cadre d'une offre publique d'échange placé sous
le régime de l'article 38-7 du CGI, il sera admis que la société venant à l'échange puisse continuer à amortir les frais
d'acquisition incorporés au prix de revient des titres de participation remis à l'échange sur la durée d'amortissement restant à courir.
En cas de cession ultérieure des titres reçus lors de l'échange, la société venue à
l'échange devra bien entendu calculer la plus ou moins-value de cession d'après la valeur que les actions remises à l'échange avaient du point de vue fiscal, c'est-à-dire leur prix de revient
intégrant les frais d'acquisition, minoré des amortissements (ou déductions) admis en déduction en application du VII de l'article
209 du CGI pour la détermination de son résultat imposable.
340
De la même manière, il sera admis que l'amortissement des frais d'acquisition incorporés au
prix de revient des titres de participation remis à l'échange à la suite d'une fusion ou d'une scission puisse être maintenu après cette opération, dès lors que cette opération d'échange est placée
sous le régime de sursis prévu à l'article 38-7 bis du CGI.
La plus ou moins-value de cession des titres remis à l'échange devra être calculée dans les
mêmes conditions qu'au II-C-3-§330.
4. Conséquences en cas de transferts des titres de compte à compte prévus au A ter de l'article 219 du CGI
350
Il est rappelé qu'en cas de transferts de titres, quel qu'en soit le sens, entre d'une part,
le compte titres de participation et les autres comptes du bilan et, d'autre part, les subdivisions spéciales « titres relevant du régime des plus-values à long terme » et un compte du bilan autre que
le compte titres de participation, ces transferts constituent, sur le plan fiscal et selon le sens dans lequel ils sont effectués, le fait générateur d'une plus ou moins-value ou d'un profit ou d'une
perte. Ce résultat n'est toutefois pas retenu pour la détermination du résultat imposable au taux de droit commun ou de la plus ou moins-value nette à long terme de l'exercice en cours à la date du
transfert. Il est compris dans le résultat imposable de l'exercice en cours lors de la cession des titres transférés et soumis au régime fiscal qui lui aurait été appliqué lors du transfert.
360
-Transfert entre le compte titres de participation ou l'une des subdivisions spéciales «
titres relevant du régime des plus-values à long terme » et un autre compte du bilan
Il est rappelé qu'en cas de transfert de titres du compte titres de participation ou de
l'une des subdivisions spéciales « titres relevant du régime des plus-values à long terme » à un autre compte du bilan, la plus ou moins-value constatée sur le plan fiscal est égale à la différence
entre la valeur réelle des titres à cette date et celle qu'ils avaient du point de vue fiscal.
La valeur fiscale de ces titres à la date du transfert doit s'entendre de leur prix de
revient intégrant les frais d'acquisition minoré des amortissements admis en déduction en application du VII de l'article 209 du
CGI.
Ces titres ne pouvant plus être qualifiés sur le plan fiscal de titres de participation à
compter de la date du transfert, l'entreprise ne pourra plus amortir, à compter de cette même date, la fraction du prix de revient des titres correspondant aux frais d'acquisition obligatoirement
activés en application du VII de l'article 209 du CGI et non encore amortis.
370
-Transfert entre un compte du bilan et le compte titres de participation ou l'une des
subdivisions spéciales « titres relevant du régime des plus-values à long terme »
Lors du transfert de titres d'un compte du bilan vers le compte titres de participation ou
l'une des subdivisions spéciales « titres relevant du régime des plus-values à long terme », les frais engagés pour l'acquisition des titres ainsi transférés ne font l'objet d'aucun retraitement.
Dans l'hypothèse où l'entreprise aurait opté au plan comptable pour l'incorporation des
frais d'acquisition au prix de revient des titres, ce qui aura pour effet de diminuer le profit ou d'augmenter la perte liée au transfert des titres, l'entreprise ne pourra pas prétendre, du fait de
ce transfert, au bénéfice de l'amortissement des frais d'acquisition ainsi activés.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-30-10
|
https://bofip.impots.gouv.fr/bofip/6722-PGP.html/identifiant=BOI-IS-BASE-30-10-20120912
|
2012-09-12 00:00:00
|
bef1520891112997c4e63ef394f68f9be48883eb1db40c27c71e55920af231c5
|
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] |
L’activité consiste à gérer des centres d’optique.
Les centres d’optique mutualistes doivent fonctionner conformément aux dispositions qui
régissent la profession (article L.4362-1 et suivants du code de la santé publique).
Etape n° 1 : La mutuelle doit être gérée de façon désintéressée :
Il n’existe aucun particularisme pour les mutuelles qui exercent cette activité. La gestion doit
être désintéressée sous réserve de l’application des mesures de tolérance précisées au BOI-IS-GEO-20-30 au I-B-1 § 120 à 130.
Etape n° 2 : La mutuelle concurrence-t-elle un organisme du secteur lucratif ?
Divers intervenants du secteur lucratif interviennent à côté des opticiens mutualistes. Les
centres d’optique mutualistes entrent donc en concurrence directe avec des organismes du secteur lucratif (voir en ce sens la jurisprudence constante du Conseil d’Etat :
CE, arrêt du 29 juillet 1998, n°140448
et CE, arrêt du 5 avril 2006, n°256507).
Une mutuelle sera en situation de concurrence s’il existe un ou plusieurs organismes du secteur
lucratif dans un rayon significatif de kilomètres.
La notion de « rayon significatif de kilomètres » doit s’apprécier en fonction des voies de
communication existantes dans la zone géographique dans laquelle est implantée la mutuelle et qui permettent un parcours des distances plus ou moins rapide (présence d’autoroutes ou de voies de
communications rapides, zone de montagne…).
Etape n° 3 : La mutuelle exerce-t-elle son activité dans des conditions similaires à
celles d’un organisme du secteur lucratif ?
Pour être considérée comme non lucrative, l’activité concurrentielle doit être exercée selon des
modalités différentes de celles des organismes du secteur lucratif. Afin de vérifier la réalisation de cette condition, il conviendra d’analyser les critères suivants, classés en fonction de
l’importance décroissante qu’il convient de leur accorder.
Produit
En principe, les centres d’optique mutualistes proposent les mêmes produits que les centres
d’optique relevant du secteur commercial.
Cependant, les centres d’optique mutualistes ont l’interdiction de vendre des produits sans
rapport avec les articles d’optique médicale et de prothèse oculaire et leurs accessoires (par exemple, des jumelles, longues-vues, baromètres…).
Les centres d’optique mutualistes peuvent en outre proposer des services spécifiques au profit
des adhérents mutualistes : tiers payant sur la partie relevant du régime obligatoire et la partie complémentaire, choix des verres et des montures dont le « reste à charge » est maîtrisé.
Cependant, les différences entre un produit proposé par un centre d’optique mutualiste et un
produit proposé par un centre d’optique du secteur lucratif ne sont pas significatives a priori. Il est donc considéré que dans la plupart des cas, le critère « produit » n’est pas rempli, sauf à
démontrer l’existence d’un produit réellement différent de celui proposé par le secteur lucratif.
Public
Les centres d’optique mutualistes ne s’adressent en principe à aucun public en particulier.
Tous les publics, adhérents ou non, peuvent s’adresser à ces centres et peuvent acheter les produits proposés par ces derniers.
Dès lors, le public visé par les centres d’optique mutualistes n’est pas, en principe,
différent de celui visé par les centres d’optique du secteur lucratif.
Si toutefois le centre est réservé exclusivement à un public mutualiste, cela ne constitue
qu’un indice permettant de considérer que le public est effectivement distinct de celui d’une entreprise du secteur commercial.
Prix
Les tarifs sont librement fixés par l’organisme mutualiste et aucune distinction de prix n’est
pratiquée entre un adhérent et un non-adhérent.
Toutefois, lorsque le centre est réservé à un public mutualiste, si une différence de prix
sensiblement inférieure avec les prix relevés des opticiens libéraux est démontrée, le critère de prix est alors rempli.
Publicité
D’une façon générale, tant que le centre d’optique mutualiste se borne à réaliser des
opérations d’information sur ses prestations, il est admis que cette information ne constitue pas un indice de lucrativité. Bien entendu, la mutuelle ne doit pas se livrer à des campagnes de publicité
à destination d’un public indifférencié.
Dans la plupart des cas, les conditions d’activité d’un centre d’optique mutualistes ne sont
pas différentes de celles d’une entreprise commerciale ; ces centres sont donc considérés, en principe, comme exerçant une activité lucrative.
Nota : En tout état de cause, en matière de TVA, les ventes de produits par les centres
d’optique mutualistes n’entrent pas dans le champ d’application des exonérations visées aux a et b du 1° du 7 de l’article 261 du
CGI, lorsqu’elles sont effectuées dans des lieux spécifiquement dédiés à ces opérations de vente.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000187
|
https://bofip.impots.gouv.fr/bofip/6886-PGP.html/identifiant=BOI-ANNX-000187-20130422
|
2013-04-22 00:00:00
|
32a098fbc8aa6696e229a0a217cb5e5f61511664a0997cb531fdf3cd1b8b5bb1
|
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] |
1
Seront examinés successivement :
- le régime des distributions effectués par les sociétés coopératives (section 1,
BOI-RPPM-RCM-30-50-10) ;
- le régime effectuées par les sociétés immobilières (section 2,
BOI-RPPM-RCM-30-50-20) ;
- et le régime de la répartition des indemnités pour nationalisation ou expropriation (section
3, BOI-RPPM-RCM-30-50-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-RCM-30-50
|
https://bofip.impots.gouv.fr/bofip/6958-PGP.html/identifiant=BOI-RPPM-RCM-30-50-20120912
|
2012-09-12 00:00:00
|
f973a0fc58f04b634449634f4c7d0a9e5268d5d27eeb8bd73c67afae391bad68
|
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] |
L'action en déclaration de simulation a pour objet de démontrer qu'un acte a créé une fausse
apparence. Elle permet de rétablir la véritable qualification de l'acte. Cette action en justice ouverte aux tiers peut être engagée par toute personne qui se verrait opposer l'acte simulé, aux fins
d'obtenir qu'il ne soit tenu compte que de l'acte effectif pour ce qui concerne ses intérêts.
En pratique, le demandeur à l'action entend obtenir que soit prononcée en sa faveur la
réintégration dans le patrimoine d'un débiteur du bien apparemment soustrait de son gage. L'action en déclaration de simulation se distingue ainsi de l'action paulienne, qui permet au créancier de
faire déclarer inopposable à son égard un acte d'appauvrissement du débiteur sans remettre en cause le droit de propriété du tiers.
1
La simulation peut prendre plusieurs formes :
un acte fictif : le mensonge porte sur l'existence même du contrat, par exemple la vente d'une
maison à un ami alors qu'en réalité le vendeur demeure propriétaire
(Cass., 3ème civ., 4 juin 2003, n°
02-12275) ;
un acte déguisé : le déguisement est soit total lorsqu'il porte sur la nature même du contrat
(par exemple, une donation déguisée en vente) ou partiel s'il porte sur l'une des conditions du contrat (exemple : prix de vente minoré) ;
un acte par interposition de personne : le simulation porte sur l'identité du bénéficiaire réel
du contrat, la personne interposée étant un prête-nom
(Cass. 1ère civ., 28 novembre 2000, n°
98-14618). Ainsi une personne peut user
du prête-nom de ses enfants, démunis de toutes ressources personnelles, pour acquérir un bien immobilier dont elle paye la totalité du prix,
Les parties à l'acte ont en fait dissimulé, derrière une fausse apparence, leur accord
véritable. Elles ont réalisé deux actes : l'acte ostensible (ou apparent) et l'acte secret (ou contre-lettre). Le tiers demandeur à l'action doit démontrer que l'acte ostensible n'est qu'une apparence
démentie par un acte secret.
I. Les conditions de l'action en déclaration de simulation
10
L'article 1321 du code civil vise un
aspect particulier de la simulation : les contre-lettres. Il prévoit que les contre-lettres n'ont point d'effet contre les tiers. Sont ainsi protégés les tiers dont les intérêts sont lésés par l'acte
secret. Mais il existe des tiers qui ont intérêt à écarter l'acte apparent qui leur nuit.
En pratique, la contre-lettre n'a pas d'existence matérielle et la jurisprudence admet que
la preuve de la contre-lettre n'a pas à être apportée par le demandeur, en vertu du principe selon lequel la fraude fait échec à toutes les règles
(cass civ 1ère, 19 sept 2007, n°06-14550).
Les tiers peuvent donc invoquer l'acte ostensible ou se prévaloir de l'acte secret. Toutefois,
en cas de conflit entre des tiers invoquant les uns l'acte apparent et les autres l'acte secret, la jurisprudence donne la préférence à ceux qui fondent leur droit sur l'acte apparent.
A. Les conditions d'exercice de l'action en déclaration de simulation
20
Contrairement à l'action paulienne (BOI-REC-SOLID-30-10), les
conditions d'exercice de l'action en déclaration de simulation sont très larges.
Si les deux actions ont entre elle des liens naturels, puisque la simulation peut recouvrir
une fraude aux droits des tiers, l'une ne saurait se substituer à l'autre.
L'action en déclaration de simulation tend à démontrer qu'un acte a créé une fausse apparence.
Elle est reconnue comme une action autonome.
La simulation porte, pour l'essentiel, sur le financement du bien dont le créancier entend
faire prononcer la réintégration dans le patrimoine du débiteur
30
Le demandeur doit avoir un intérêt à agir mais n'a pas à justifier que la simulation
contestée lui a causé un préjudice (Cass. 1ère
civ., 17 septembre 2003, n° 01-12925, ;
Cass.civ. 19 mai 1942).
L'action peut donc être intentée par un tiers dont la créance a pris naissance après l'acte
argué de simulation (Cass. 1ère civ., 17
septembre 2003, n° 01-12925).
Il ne lui est pas nécessaire de prouver que la simulation a un but frauduleux
(Cass. 3ème civ., 4 juin 2003, n°
02-12275 ;
Cass. 1ère civ., 7 février 1967) ou
l'intention de nuire (Cass, civ, 1ère, 17
septembre 2003 n°01-12925).
Il n'y a pas davantage à prouver la complicité du tiers ayant traité avec le débiteur.
L'acte secret et l'acte ostensible ne sont pas nécessairement contemporains (acte secret
précédant l'acte contesté :Cass. 1ère civ., 2
juin 1970, n°
69-11340).
B. La preuve de la simulation
La preuve de la simulation incombe au demandeur.
40
Le demandeur peut faire la preuve de la simulation par tous moyens et notamment par simples
présomptions (Cass. com. 30 juin 1987, n°
85-15535 ; 22 mars 1988, n° 87-10317,
Cass. 3ème civ. 13 septembre 2005, n°
03-10887).
50
Lorsqu'il s'agit d'un acte authentique, la jurisprudence considère que la déclaration de
simulation, qui n'est pas par elle-même une cause de nullité de l'acte
(Cass. civ., 11 juillet 1979, n° 78-11127 ;
Cass. 1ère civ., 4 mars 1981, n° 80-14123
), n'est pas subordonnée à l'engagement d'une procédure d'inscription en faux puisqu'elle aboutit à contester la sincérité du document et non sa matérialité.
C. Cas d'application de l'action en déclaration de simulation
60
Peuvent être visés par une action en déclaration de simulation :
l'acquisition d'un immeuble par une SCI constituée par les enfants d'un débiteur à l'aide des
deniers fournis par celui-ci (Cass. 3ème civ.,
13 septembre 2005, n° 03-10887), les
enfants étant soit solvables, soit démunis de ressources personnelles ;
l'acquisition d'un immeuble par la concubine d'un redevable à l'aide d'un prêt remboursé par
celui-ci (Cass.
1ère civ., 17 septembre 2003, n°
01-12925) ;
l'acquisition d'un immeuble par les enfants d'un débiteur à l'aide des deniers fournis par
celui-ci (Cass.civ., 11 février
1976, n°74-13003 et
74-13091 ) ;
la confusion des patrimoines entre la SCI, qui n'avait qu'une existence de façade, et le
débiteur (Cass .3ème civ., 3 décembre 2002, n°
01-12421) ;
l'acquisition d'un immeuble par l'épouse séparée de biens d'un redevable, au moyen de deniers
fournis indirectement par ce dernier alors que l'épouse disposerait elle-même de revenus insuffisants pour en assurer la charge ;
un bail par lequel un acquéreur aux enchères publiques des meubles d'un débiteur donne ne
location ces mêmes meubles à ce même débiteur ;
l'achat d'un immeuble par un contribuable au nom de sa fille mineure ;
la constitution d'une société au moyen d'apports sous-évalués à une date antérieure à la
période d'imposition (Cass., 27 février 1973,
n° 71-14693) ;
la vente d'un fonds de commerce consentie par un redevable à son fils, moyennant le paiement
d'une rente viagère, le caractère fictif de cette vente découlant de la connaissance par le vendeur de sa dette fiscale lors de la cession, de la modicité du prix stipulé, de l'absence de garanties au
profit du vendeur, de l'inexécution de la convention par l'acquéreur ;
la donation d'un fonds de commerce faite par un redevable à un de ses enfants, la simulation
découlant du caractère verbal de la donation et de l'avantage inexpliqué fait à un seul des enfants ;
la vente consentie par deux redevables, sous le coup de poursuites, à l'un de leurs parents,
de véhicules automobiles, alors que le prétendu acquéreur n'en avait pas l'utilisation et les a laissés à la disposition des vendeurs ;
la déclaration de « command » faite, lors de la vente d'un immeuble par le redevable
adjudicataire, alors que l'immeuble acquis n'avait pu être payé que des deniers de ce redevable.
Remarque: la déclaration de « command » est une technique qui, dans un contrat de vente, permet
de différer la révélation de l'identité de l 'acquéreur.
II. La procédure de l'action en déclaration de simulation
70
L’action est engagée au nom du comptable chargé du recouvrement
(Cass. com, 14 décembre 1993, n°
91-10412).
L’action en déclaration de simulation est engagée par voie d' assignation devant le tribunal
de grande instance du lieu où demeure le redevable. Cette assignation est notifiée aux défendeurs :le redevable et le tiers ayant contracté avec lui. Si le défendeur n'a ni domicile ni résidence
connus, le demandeur peut saisir la juridiction du lieu où il demeure ou celle de son choix s'il demeure à l'étranger (code de
procédure civile, art. 42).
Elle nécessite le recours à un avocat.
80
Lorsqu'elle s'attaque à des actes de cession ou de disposition de biens immobiliers,
l'assignation introductive de l'action doit être publiée au bureau des hypothèques de la situation de l'immeuble
(art.
28, 4°c et
30,
§ 5, du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière. Cette publication est exigée sous peine de l'irrecevabilité de l'action prononcée par le tribunal
(art.
30-5 du même décret).
Cependant, la Cour de cassation a estimé que cette publication n'a qu'un caractère indicatif
et n'est pas opposable aux tiers (Cass. 3ème
civ., 25 janvier 1983, n° 81-11426 et 81-11841).
La publicité de la demande ne constitue donc pas, par elle-même, une protection pour le
créancier poursuivant.
III. La prescription de l'action en déclaration de simulation
90
L'action en déclaration se prescrivait par trente ans jusqu'à la
loi n°
2008-561 du 17 juin
2008, portant réforme de la prescription
(Cass. 1ère civ., 9 novembre 1971, n°
70-11656).
Désormais, selon l'article 2224 du
code civil "Les actions personnelles ou mobilières se prescrivent par cinq ans à compter du jour où le titulaire d'un droit a connu ou aurait dû connaître les faits lui permettant de l'exercer".
En conséquence, à partir du 18 juin 2008 (date d'application de la
loi
n° 2008-561 du 17 juin 2008) l'article 2224 du code civil s'applique à l'action en déclaration de simulation qui se prescrit par cinq
ans.
100
L'article
26-II de la loi précitée prévoit que "les dispositions de la présente loi qui réduisent la durée de la prescription s'appliquent aux prescriptions à compter du jour de l'entrée en vigueur de la
présente loi, sans que la durée totale puisse excéder la durée prévue par la loi antérieure".
Aussi, s'agissant des actions visant à déclarer inopposable au Trésor un acte apparent dont
l'existence aurait dû parvenir à la connaissance du créancier antérieurement au 18 juin 2008, la prescription de cinq ans court à compter de la date d'entrée en vigueur de la loi sans que celle-ci
puisse toutefois excéder trente ans.
S'agissant des actions en déclaration de simulation visant à déclarer inopposable un acte
apparent dont le créancier a connu ou aurait du connaître postérieurement au 18 juin 2008, la prescription de cinq ans court à compter de cette date.
110
Cette prescription ne s'applique pas aux actions introduites antérieurement à la date d'entrée
en vigueur de la loi portant réforme de la prescription (18 juin 2008).
En effet,
l'article
26-III de loi n° 2008-561 indique que "lorsqu'une instance a été introduite avant l'entrée en vigueur de la présente loi, l'action est poursuivie et jugée conformément à la loi ancienne. Celle-ci
s'applique également en appel et en cassation
|
Bulletin officiel des finances publiques - impôts
|
BOI-REC-SOLID-30-20
|
https://bofip.impots.gouv.fr/bofip/7199-PGP.html/identifiant=BOI-REC-SOLID-30-20-20120912
|
2012-09-12 00:00:00
|
ade7ce0c1abe42c32cf732d89dd0d525e7869c807c5b2fc7c8d8e28ab83bfb49
|
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] |
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 code général des impôts (CGI) pour les opérations d'apport partiel d'actifs et de scissions non soumises à
un agrément réalisées à compter du 1er janvier 2018.
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-IS-FUS-10-20-60
|
https://bofip.impots.gouv.fr/bofip/7253-PGP.html/identifiant=BOI-IS-FUS-10-20-60-20181003
|
2018-10-03 00:00:00
|
6f74d6ea1d5a8f13bad0ef166283dc74b6b987a050ec1b40971caa941dbee885
|
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] |
I. Détermination des résultats imposables de la société absorbée ou apporteuse au titre de l'exercice de l'apport
1
La société absorbée ou apporteuse prend en compte, pour la détermination de ses résultats
imposables, les produits et les charges qui proviennent de l'exploitation des activités apportées pendant la période comprise entre la date d'ouverture de l'exercice au cours duquel l'opération est
réalisée et la date d'effet fixée par les parties.
10
Les biens sont apportés pour leur valeur à la date d'effet rétroactif.
Les plus ou moins-values d'apports sont déterminées à la date d'effet stipulée dans le traité
d'apport. Ces plus-values d'apports peuvent être placées en sursis d'imposition conformément aux dispositions prévues à
l'article 210 A du code général des impôts (CGI).
II. Détermination des résultats imposables de la société absorbante ou bénéficiaire des apports au titre de l'exercice de
l'apport
A. Principe
20
Les biens sont inscrits au bilan de la société absorbante ou bénéficiaire des apports pour leur
valeur d'apport.
La société absorbante ou bénéficiaire des apports peut déduire, au titre de l'exercice au cours
duquel le traité est conclu, les amortissements calculés en fonction :
- de la valeur d'apport des biens transmis ;
- et de la date d'effet de l'opération d'apport.
Lorsque la fusion prend effet au premier jour de l'exercice en cours et qu'elle est transcrite
dans les comptes de la société absorbante d'après la valeur réelle des éléments transférés, cette société pourra déduire du résultat de l'exercice de la fusion une annuité d'amortissement complète
calculée sur la base de la valeur réelle des éléments amortissables reçus à la date d'effet de l'opération.
Lorsque la fusion est transcrite dans les comptes de la société absorbante d'après la valeur
comptable qu'avaient les éléments transférés dans les comptes de la société absorbée, l'absorbante déduit du résultat de l'exercice de la fusion, au titre des éléments amortissables que l'absorbée
détenait à la date d'effet de l'opération, une annuité d'amortissement complète calculée sur la même base que les annuités pratiquées jusqu'alors par la société absorbée.
Exemple :
Soit les sociétés A et B qui ne sont pas sous contrôle commun et dont les exercices coïncident
avec l'année civile. La société A absorbe la société B. La dernière assemblée générale qui a approuvé l'opération s'est tenue le 10 novembre N. La date d'effet rétroactif est fixée au
1er juillet N.
La société absorbée B apporte les éléments incorporels (deux fonds de commerce F1 et F2) suivants
:
- Valeur fiscale des éléments incorporels au 1er juillet N : 10 000 € :
- 0 pour F1 (création du fonds de commerce par la société B) ;
- 10 000 € pour F2.
- Valeur réelle des éléments incorporels au 1er juillet N : 250 000 € :
- 200 000 € pour les éléments incorporels du fonds de commerce F1 ;
- 50 000 € pour les éléments incorporels du fonds de commerce F2.
- Plus-values d'apport appréciées au 1er juillet N : 240 000 € :
- Plus-value sur les éléments incorporels du fonds de commerce F1 : 200 000 € ;
- Plus-value sur les éléments incorporels du fonds de commerce F2 : 40 000 €.
La société absorbée B prend en compte, pour la détermination de ses résultats imposables à
l'impôt sur les sociétés au titre de l'exercice clos en N, les résultats des activités exercées pendant la période comprise entre le 1er janvier et le 30 juin N.
La société absorbante A inscrit à l'actif de son bilan les biens apportés pour leur valeur réelle
à la date d'effet, soit 250 000 € [200 000 € (F1) et 50 000 € (F2)].
Hypothèse : La société B cède les éléments incorporels de son fonds de commerce F1 à une société
C le 16 septembre N pour 210 000 €.
La société A est tenue de tirer toutes les conséquences de la date d'effet convenue avec la
société B. La société A prend donc en compte, pour la détermination de ses résultats imposables en N, le résultat de la cession des éléments incorporels du fonds de commerce F1 intervenue pendant la
période intercalaire.
Le résultat de la cession diffère selon que la fusion est placée sous le régime de faveur prévu à
l'article 210 A du CGI ou sous le régime fiscal de droit commun.
1) La fusion est placée sous le régime fiscal de droit commun :
La plus-value d'apport de 200 000 € est soumise à l'impôt sur les sociétés chez la société B.
Le résultat de la cession pris en compte par la société A s'élève à 10 000 € [210 000 € (prix de
cession) – 200 000 € (valeur d'apport)].
2) La fusion est placée sous le régime fiscal de faveur prévu à l'article 210 A du CGI :
La plus-value d'apport de 200 000 € est placée en sursis d'imposition. La société absorbante A
s'est engagée, dans l'acte de fusion, à calculer les plus-values de cessions ultérieures des éléments d'actif immobilisé non amortissables apportés d'après la valeur fiscale que ces biens avaient dans
les écritures de la société absorbée B.
Le résultat de la cession pris en compte par la société A s'élève donc à 210 000 € : 210 000 €
(prix de cession) – 0 € (valeur fiscale des éléments incorporels du fonds de commerce F1 dans les écritures de la société absorbée B).
30
La société absorbante ou bénéficiaire de l'apport prend en compte pour la détermination de ses
résultats imposables ceux provenant des activités apportées à compter de la date d'effet de la rétroactivité fixée.
La société bénéficiaire de l'apport rattache au résultat de l'exercice au cours duquel la
convention est conclue l'ensemble des produits et des charges provenant de l'exploitation des activités apportées pendant la période intercalaire.
En particulier, la société bénéficiaire des apports prend en compte, dans le premier bilan
établi après l'apport, les pertes provenant des opérations de la société apporteuse depuis la date d'effet de la rétroactivité fixée dans le contrat.
40
Les résultats des opérations réalisées par la société apporteuse pendant la période
intercalaire qui sont pris en compte dans les résultats imposables de la société bénéficiaire des apports sont déterminés en fonction de la valeur fiscale des biens apportés.
La valeur fiscale des biens apportés diffère selon que l'opération d'apport est placée ou non
sous le régime fiscal de faveur prévu à à l'article 210 A du CGI.
B. Cas particuliers
1. Les opérations réciproques
50
Les opérations réalisées pendant la période intercalaire entre la société apporteuse et la
société bénéficiaire de l'apport au titre des activités apportées ne sont pas prises en compte pour la détermination des résultats imposables de la société bénéficiaire de l'apport.
En revanche, les opérations réalisées pendant la période intercalaire entre la société
apporteuse et la société bénéficiaire de l'apport (considérée séparément en cas de scission) qui ne relèvent pas de l'activité qui lui est apportée ne sont pas neutralisées pour la détermination des
résultats imposables de ces sociétés. Elles restent prises en compte pour la détermination des résultats imposables des sociétés apporteuses et bénéficiaires de l'apport en cas d'apport partiel
d'actif et, en cas de scission, sont prises en compte pour la détermination des résultats imposables des sociétés bénéficiaires des apports.
Exemple :
Soit les sociétés A et B qui ne sont pas sous contrôle commun et dont les exercices coïncident
avec l'année civile. La société A absorbe la société B. La dernière assemblée générale qui a approuvé l'opération s'est tenue le 10 novembre N. La date d'effet rétroactif est fixée au
1er juillet N.
La société absorbée B apporte les éléments d'actif immobilisé suivants :
Installations techniques :
- Valeur fiscale des installations techniques au 1er juillet N : 44 000 € ;
- Valeur réelle des installations techniques au 1er juillet N : 49 000 € ;
- Plus-value d'apport appréciée au 1er juillet N : 5 000 €.
Hypothèse : La société B vend ses installations techniques à la société A pour le prix de
50 000 € le 21 octobre N.
Lorsque la fusion est placée sous le régime fiscal de faveur prévu à
l'article 210 A du CGI, la plus-value d'apport au 1er juillet N qui s'élève à 5 000 € (49 000 € - 44 000 €) n'est
pas soumise à l'impôt sur les sociétés. En contrepartie, la société A s'est engagée, dans l'acte de fusion, à réintégrer la plus-value d'apport dans ses bénéfices imposables par parts égales sur une
période de cinq ans.
L'opération de cession entre les sociétés A et B n'est pas prise en compte pour la détermination
des résultats imposables de la société A. Les installations techniques sont inscrites au bilan de la société A pour la valeur d'apport de 49 000 € et non pas pour leur prix d'acquisition de 50 000 €.
Elles sont amorties à compter du 1er juillet N, date d'effet de la fusion, et non à partir de la date de la cession.
60
S'agissant des distributions réalisées par la société absorbée au profit de la société
absorbante (ou inversement), le dividende est extourné du résultat de la société bénéficiaire de la distribution qui n'a donc pas à procéder, le cas échéant, à la défalcation d'une quote-part de frais
et charges dans les conditions prévues à l'article 216 du CGI.
2. La réserve spéciale des plus-values à long terme
70
S'agissant de la réserve spéciale des plus-values à long terme, la rétroactivité n'a de
conséquence qu'à l'égard des sociétés qui, à la suite de la réforme opérée par
l'article 39 de la loi
2004-1485 du 30 décembre 2004, ont choisi de maintenir à ce poste la fraction des sommes excédant 200 M € qui figuraient au bilan de clôture du premier exercice clos à compter du 31 décembre 2004.
80
Les prélèvements effectués par ces sociétés sur cette réserve entraînent une imposition
complémentaire destinée à porter le taux d'imposition de la plus-value initiale à celui correspondant au taux normal de l'impôt sur les sociétés.
Les règles applicables avant la réforme de la réserve spéciale des plus-values à long terme,
relative aux prélèvements effectués au cours de la période intercalaire, conservent une portée pour les entreprises qui ont maintenu à leur bilan la fraction de leur réserve spéciale excédant 200 M€.
Le régime des prélèvements effectués sur la réserve spéciale des plus-values à long terme
figurant au bilan de la société pendant la période intercalaire diffère selon que l'opération est soumise ou non au régime de faveur de
l'article 210 A du CGI.
90
Lorsque la fusion est soumise au régime de droit commun, la société absorbante ou la ou les
sociétés bénéficiaires des apports n'étant pas tenues à une obligation de reprise de la réserve spéciale des plus-values à long terme de la société absorbée ou scindée, les éventuelles décisions
prises sur le plan juridique par la société absorbée ou scindée durant la période de rétroactivité et concernant la distribution de la réserve spéciale sont, pour l'application de l'imposition
complémentaire prévue au 2 de l'article 209 quater du CGI, réputées concerner des réserves ordinaires ; elles n'emportent
donc aucune imposition complémentaire au nom de la société absorbante ou des sociétés bénéficiaires des apports.
100
L'application du régime fiscal de faveur confère aux fusions et aux scissions un caractère
intercalaire. Dès lors, si la société absorbée ou scindée a opéré durant la période de rétroactivité des prélèvements sur la réserve spéciale, l'imposition complémentaire prévue au 2 de
l'article 209 quater du CGI est due par la société absorbante ou les sociétés bénéficiaires des apports au titre de
l'exercice en cours à la date de réalisation de la fusion ou de la scission. Corrélativement, l'obligation de reprise de la réserve spéciale des plus-values à long terme, porte sur la réserve spéciale
des plus-values à long terme de la société scindée ou absorbée existant à la date d'effet de la fusion ou de la scission, diminuée des prélèvements en cause.
Remarque : Les prélèvements sont répartis entre les sociétés bénéficiaires des
apports selon la même clé de répartition que celle utilisée pour la répartition de la réserve spéciale des plus-values à long terme.
III. Les acomptes d'impôt sur les sociétés dus au titre de l'exercice de la fusion ou de la scission
105
Ces règles trouvent à s'appliquer que l'opération soit placée ou non sous le régime fiscal de
faveur des fusions prévu à l'article 210 A du CGI.
A. Sort des acomptes payés par la société absorbée ou scindée
110
En application du 1 de
l'article 1668 du CGI, la société absorbée ou scindée acquitte les acomptes d'impôt sur les sociétés exigibles antérieurement
à la date de réalisation définitive de la fusion ou de la scission, quelle que soit la date d'effet convenue par les parties.
Si le montant de ces acomptes excède l'impôt sur les sociétés dû à raison des résultats de la
période comprise entre la date d'ouverture de l'exercice au cours duquel l'opération est réalisée et la date d'effet convenue par les parties, l'excédent est transmis aux sociétés absorbante ou
bénéficiaires des apports (venant aux droits et aux obligations de la société absorbée ou scindée). Le montant de cet excédent doit être diminué du montant des moyens de paiement qui, bien que
régulièrement utilisés par la société absorbée ou scindée, ne peuvent être transmis à la société absorbante ou bénéficiaire des apports.
Remarque : En cas de scission, les excédents sont répartis entre les sociétés
bénéficiaires des apports proportionnellement à la valeur nette réelle des apports reçus par chacune de ces sociétés.
La société absorbée ou scindée peut, sous sa responsabilité, réduire le montant des acomptes
dus au titre de cet exercice dans les conditions mentionnées au 4 bis de l'article 1668 du CGI.
B. Acomptes dus par les sociétés absorbantes ou bénéficiaires des apports
120
La fusion ou la scission ne modifient pas les modalités de calcul des acomptes dus par les
sociétés absorbantes ou bénéficiaires des apports.
Conformément aux dispositions de
l'article 359 de l'annexe III au CGI et sous réserve des dispositions des cinquième à neuvième alinéas du 1 de
l'article 1668 du CGI relatives aux grandes entreprises, les acomptes sont calculés, d'après les résultats du dernier exercice
clos à la date de leur échéance et dont le délai de déclaration est expiré.
Si la société bénéficiaire est une société nouvelle, elle bénéficie de la dispense du
versement des acomptes dans les conditions mentionnées au 1 de l'article 1668 du code précité.
L'excédent d'acomptes éventuellement transmis par la société absorbée ou scindée selon les
modalités définies au III-A § 110, est pris en compte pour la détermination du solde de liquidation de l'impôt sur les sociétés dû par les sociétés absorbante ou bénéficiaires des
apports au titre de l'exercice de la fusion ou de la scission. Sous leur responsabilité, les sociétés absorbante ou bénéficiaires des apports peuvent prendre en compte l'excédent pour réduire le
montant des acomptes dus au titre de l'exercice de la fusion ou de la scission dans les conditions mentionnées au 4 bis de l'article 1668 du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-FUS-40-10-30
|
https://bofip.impots.gouv.fr/bofip/7290-PGP.html/identifiant=BOI-IS-FUS-40-10-30-20181003
|
2018-10-03 00:00:00
|
2628c44745eba3140c6b94e596b73fab66294d479edca74c97d59d1ed918dc23
|
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] |
1
En cas de fusion, scission ou d'apport partiel d'actif, les salariés concernés bénéficient de
l'accord de participation existant dans la nouvelle entreprise, à défaut, cette dernière dispose d'un délai de six mois pour engager la négociation d'un accord.
10
Les sommes affectées à la réserve spéciale de participation sont calculées, après la clôture de
l'exercice, sur le bénéfice réalisé au cours de celui-ci.
20
En conséquence, la société absorbante ou bénéficiaire des apports est tenue de constituer une
réserve de participation calculée sur l'ensemble des résultats pris en compte par elle du fait de l'apport, y compris ceux de l'activité apportée constatés à compter de la date d'effet de l'opération.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-FUS-40-30
|
https://bofip.impots.gouv.fr/bofip/7293-PGP.html/identifiant=BOI-IS-FUS-40-30-20120912
|
2012-09-12 00:00:00
|
4a05d86cbdad265b44f962b8c66190469c490cfe758c5642e0308071d5e98bcf
|
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] |
Les exemples exprimés dans ce document sont retirés à compter de la date de publication de la
présente version pour être intégrés directement aux II à VIII § 50, 60, 80, 90, 130 et 190 du BOI-IR-RICI-350-10-40 et aux
II-A à C § 70 et 110 du BOI-IR-RICI-350-20-10-10.
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-000439
|
https://bofip.impots.gouv.fr/bofip/7463-PGP.html/identifiant=BOI-ANNX-000439-20160421
|
2016-04-21 00:00:00
|
287d450925dadc0e225d0f4a7b2147dcb85287c8d2cb92efd227c9e9434c52ae
|
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] |
1
Par dérogation au caractère secret des éléments relatifs aux revenus des contribuables, qui résulte de
l’article
L 103 du LPF (LPF),
l’article
L. 111 du LPF permet aux contribuables de prendre connaissance, auprès de la direction départementale des finances publiques dont ils relèvent, de certains renseignements sur les revenus et
l’impôt sur le revenu d’autres contribuables.
I. Conditions d'accès
Aux termes de l'article L 111 du LPF, un contribuable ne peut consulter que les éléments
relatifs aux contribuables du même département. Par exception, certaines personnes peuvent accéder aux éléments afférents à un contribuable domicilié dans un autre département.
A. Principe : la consultation est réservée aux contribuables du département.
Les éléments tenus par une direction départementale des finances publiques en application des dispositions de
l'article L 111 du LPF ne sont accessibles qu’aux contribuables domiciliés fiscalement dans le ressort de la direction.
10
Le demandeur doit relever personnellement de la compétence de la direction au titre de l’impôt sur le revenu pour l’année au titre de laquelle les informations sont
demandées. Ainsi, un usager qui a déménagé en dehors du ressort de la direction peut demander à consulter les éléments afférents aux années antérieures à son déménagement.
B. Exception : les bénéficiaires ou débiteurs d’une pension alimentaire.
Les bénéficiaires ou débiteurs d’une pension alimentaire prévue par une décision de justice peuvent consulter les éléments relatifs au débiteur ou au bénéficiaire de la
pension domicilié dans un autre département.
20
II. Informations consultables
Les demandeurs domiciliés dans le département ont accès aux éléments relatifs à l'ensemble des contribuables du département. Les créanciers ou débiteurs d'aliments qui
s'adressent à la direction d'un autre département que celui dans lequel ils sont domiciliés n'ont accès qu'aux éléments relatifs à leur débiteur ou créancier d'aliments.
30
Les informations consultables en application de l'article L 111 du LPF sont rassemblées dans
un CD-ROM. Un premier CD-ROM, diffusé aux directions chaque année en février, regroupe les impositions établies à l’issue de la dernière émission d’impôt sur le revenu réalisée au cours de l’année n-1
sur les revenus de n-2. Un second CD-ROM, qui se substitue au précédent, est édité en février n+1. Il reprend les contribuables déjà compris dans le premier CD-ROM et est complété des contribuables
dont les déclarations ont été traitées à compter de la première émission de l’année n. Les modifications de situations fiscales liées à d’éventuels rôles supplémentaires ou dégrèvements sont prises en
compte dans ce second CD-ROM.
Ainsi, une demande présentée en mars n permet d'accéder aux revenus perçus en n-2 déclarés en n-1.
40
Sont consultables dans ce cadre le nom, l’initiale du prénom et l’adresse du contribuable, le nombre de parts retenues pour la détermination du quotient familial, le
revenu imposable au taux progressif et au taux proportionnel, le montant de l'impôt sur le revenu résultant de l’application du barème, diminué de la décote, des réductions d’impôt et augmenté des
reprises d’impôt, le montant de l’impôt sur les revenus imposés à taux proportionnel, le montant des droits différés et le montant des imputations (crédits d’impôt …).
L'application du plafonnement des effets du quotient familial, l’existence d’un revenu ou d’un déficit mondial ou d’un forfait agricole sont signalées par un astérisque.
Seules ces informations sont communicables. Ainsi, les déclarations de revenus souscrites par les contribuables ne sont pas communicables aux tiers. De même, seul le
montant global des revenus nets soumis au barème progressif et le montant global des revenus imposés à un taux proportionnel est communicable. Le service ne peut communiquer aucun renseignement sur le
détail des différents revenus perçus par le contribuable.
50
Les informations relatives à l’imposition des contribuables liés par un pacs sont accessibles à partir du nom de chaque partenaire. Le nom de l’autre partenaire
n’apparaît pas dans le résultat de la recherche. De même, pour les couples mariés dont l’épouse a demandé lors du dépôt de la déclaration que son nom soit mentionné sur l’avis d’imposition, la
recherche peut être effectuée à partir de l’un ou l’autre nom. Le nom du conjoint n’est pas affiché dans le résultat de la recherche.
60
Les CD-ROM peuvent être consultés jusqu’à la fin de la quatrième année suivant celle au titre de laquelle les impositions ont été établies. Ainsi, les informations
relatives aux revenus de 2012 sont accessibles jusqu’à la fin de l’année 2016.
70
III. Lieu de consultation
L'accès aux éléments prévus par l'article L 111 du LPF s'effectue exclusivement par
consultation dans les locaux de la direction départementale des finances publiques. Le demandeur doit donc se présenter dans les locaux de la direction. Les consultations à distance (correspondance,
courriel, téléphone …) ne sont pas admises. Une exception est toutefois prévue pour les bénéficiaires ou débiteurs d'une pension alimentaire domiciliés dans un autre département (cf. V-b).
80
IV. Motifs de la demande
L'usager n'est pas tenu d'exposer les motifs de sa demande. Toutefois, il résulte des dispositions de
l'article L 111 du LPF que sa consultation doit obéir à des considérations d'ordre strictement privé. Ainsi, lorsqu'il
apparaît manifestement que la demande ne s'effectue pas dans un cadre strictement privé, par exemple à des fins commerciales ou professionnelles, elle doit être refusée.
90
V. Modalités de la consultation
A. Cas général
Lorsqu’un contribuable se présente à la direction pour accéder aux éléments prévus par
l'article L 111 du LPF, le service lui demande de justifier de son identité par la présentation d’une pièce officielle
d’identité et s’assure qu’il relève de la compétence de la direction, soit sur le fondement d’un avis d’imposition produit par l'intéressé, soit par consultation des moyens internes.
Afin de sensibiliser l'usager à l’obligation de confidentialité qui s’impose à lui et aux sanctions qu’il encourt en cas de non-respect de cette obligation (cf. VI),
l'usager doit signer une demande écrite qui sera conservée par le service.
100
B. Cas particulier : créancier ou débiteur d’aliments relevant d'une autre direction que celle de son débiteur ou créancier
Afin de permettre au service de s’assurer qu'il remplit les conditions légales d’accès, le demandeur doit justifier de son identité par la production d'une pièce
officielle d'identité ainsi que de sa qualité de créancier ou débiteur d’aliments par la production du jugement qui prévoit à son profit ou à sa charge le versement d’une pension alimentaire.
Lorsqu'il est domicilié dans un autre département, le créancier ou débiteur d’aliments n’a accès qu'aux seuls éléments afférents à son débiteur ou créancier. Le service
recherche les informations communicables et les communique oralement au créancier ou débiteur d’aliments.
Par exception au principe selon lequel la consultation s'exerce dans les locaux de la direction, il est admis que la demande puisse être effectuée par correspondance
lorsque le demandeur ne réside pas dans le département. Dans ce cas, la demande doit être accompagnée d’une photocopie d’une pièce officielle d’identité et d’une copie du jugement qui prévoit la
pension alimentaire. Le service répond par écrit en mentionnant les seules informations communicables.
110
VI. Obligation de confidentialité et sanctions
La consultation des éléments relatifs à l’impôt sur le revenu est strictement réservée à l’usage personnel du consultant. Il est interdit de publier ou diffuser (par la
presse, la radio, la télévision, l'internet…) les informations nominatives contenues dans ces listes, sous peine de sanctions administratives et pénales.
A. Sanction administrative
Le contribuable qui divulgue à des tiers les informations obtenues auprès de la direction départementale des finances publiques en application de
l'article L 111 du LPF est passible d’une amende administrative égale au montant des impôts divulgués
(article
1762 du CGI). L’amende est encourue dans tous les cas où le service est en mesure d’établir que le consultant a communiqué à des tiers les informations obtenues par consultation de la liste.
Lorsqu’il envisage d’appliquer cette amende, le service adresse au contrevenant un courrier en lui indiquant l’amende qu’il encourt ainsi que les motifs de droit et de fait qui en justifient
l’application. La lettre informe le contrevenant qu’il dispose d’un délai de trente jours pour faire valoir ses observations. A l’expiration de ce délai, l’amende peut être mise en recouvrement.
B. Sanction pénale
Rendre publiques des informations nominatives collectées lors de la consultation est, en application du 5° du 1 de
l’article
1772 du CGI, passible de sanctions pénales (amende de 4 500 euros et/ou emprisonnement de 5 ans). Les poursuites pénales peuvent être engagées sur plainte de la personne dont les revenus ou
l’impôt ont été rendus publics. L’infraction peut également être portée à la connaissance du procureur de la République par l’administration, conformément à
l’article 40 du code de procédure pénale.
|
Bulletin officiel des finances publiques - impôts
|
BOI-DJC-SECR-10-20-90
|
https://bofip.impots.gouv.fr/bofip/7726-PGP.html/identifiant=BOI-DJC-SECR-10-20-90-20120912
|
2012-09-12 00:00:00
|
ee9eb13b378aa2947c332c27c047ce745d569bdfe20e6f9c7e0c4b731a0a2b0f
|
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] |
1
En application du dernier alinéa du II de
l'article 209-0 B du code général des impôts (CGI), le bénéfice tiré des opérations qui ne sont pas directement liées à
l'exploitation des navires est déterminé dans les conditions de droit commun, telles que prévues par les dispositions du I de
l'article 209 du CGI.
Les sociétés ayant opté pour le présent régime doivent ventiler entre les différentes activités
éligibles et les activités non éligibles les bénéfices qu'elles réalisent. Il convient donc d'affecter aux produits bruts afférents à chacune de ces activités les charges propres qui leur incombent,
puis de répartir les frais et charges communs entre ces activités.
Il résulte de l'examen de ce régime par la Commission européenne qu'en cas de pluralité
d'activités, les activités éligibles et non éligibles doivent être sectorisées sur le plan comptable. A cette fin, le résultat des activités éligibles peut être déterminé par la comptabilité globale
de l'entreprise sous réserve que les opérations relatives au secteur éligible soient identifiées dans un sous-compte particulier.
I. Affectation des produits au secteur non éligible
A. Modalités de répartition des produits
10
Les sociétés ayant opté pour le présent régime doivent répartir les différents produits entre
les activités éligibles et les activités non éligibles. Cette répartition doit être opérée à partir des données comptables, des conditions de facturation et des contrats afférents à ces prestations.
Dans les cas où les conditions de facturation et les contrats ne permettent pas de déterminer
avec précision les produits afférents aux opérations directement liées à l'exploitation des navires éligibles des autres produits, il convient d'avoir recours à une ventilation réalisée à partir de
données comptables. Tel est notamment le cas lorsque l'entreprise facture des prestations globales couvrant à la fois des opérations directement liées à l'exploitation des navires et des activités
accessoires (BOI-IS-BASE-60-40-10 au II-C-2 § 200).
En pratique, cette ventilation est réalisée à partir d'une méthode de répartition
proportionnelle qui consiste à appliquer au montant du produit en cause le rapport existant entre le montant des dépenses affectées à chacune des opérations ou, le cas échéant, le montant du capital
investi pour la réalisation de ces différentes opérations et l'ensemble des dépenses de la société (ou, le cas échéant, la totalité du capital investi).
Ainsi, pour les navires affectés à des opérations de transport en relation avec d'autres
activités exercées en mer, les produits provenant des opérations réalisées en mer peuvent être évalués en fonction du rapport existant entre le coût des immobilisations affectées au transport et
celles utilisées pour les prestations fournies en mer. Les sociétés concernées peuvent, suivant les situations, adopter d'autres clés de répartition plus appropriées.
Les produits correspondant aux intérêts de placement à vue ou à court terme doivent être
répartis de la même manière que les charges d'intérêts. Ainsi, ces produits financiers sont affectés au secteur non éligible en proportion de la valeur brute des éléments d'actif concourant à la
réalisation des opérations non directement liées à l'exploitation des navires éligibles par rapport à la valeur comptable brute de l'ensemble des actifs. Cette règle était également appliquée durant
la période de construction du navire aux produits relatifs aux prêts subordonnés ou gage-espèces prévus dans le cadre d'une opération visée à l'ancien
article 39 CA du CGI.
Remarque : Les dispositions de l'ancien article 39 CA du CGI, dit "dispositif
du GIE fiscal" sont abrogées depuis le 1er janvier 2007.
B. Cas particulier des plus-values ou moins-values de cession d'éléments d'actif
20
Les résultats provenant de la cession d'éléments d'actif pourront ne pas être répartis entre
les différents secteurs, dès lors que les plus ou moins-values résultant de la cession d'immobilisations affectées aux activités éligibles sont déterminées dans les conditions de droit commun.
C. Traitement des reprises de provisions
30
En ce qui concerne les provisions déduites fiscalement et figurant au bilan d'ouverture du
premier exercice soumis au présent régime, la reprise comptable de ces provisions ne doit pas être comprise dans le résultat du secteur non éligible, sauf si elle est destinée à couvrir une charge
affectable aux activités non éligibles. Corrélativement, la charge réelle couverte par cette provision n'est pas déductible du résultat du secteur non éligible.
Les dotations complémentaires à ces provisions qui seraient opérées pendant la période
d'application du présent régime doivent être affectées suivant les mêmes modalités que les charges qu'elles sont destinées à couvrir (cf. II § 40).
II. Détermination du montant des charges devant être affectées au secteur non éligible
A. Distinction des charges propres et des charges communes
40
La répartition des charges doit être distinguée suivant qu'il s'agit de charges propres ou de
charges communes.
Les charges propres sont celles qui grèvent directement la réalisation d'activités non
éligibles. Elles comprennent par exemple le montant des amortissements et des charges d'entretien des immobilisations affectées exclusivement aux activités non éligibles, telles que les navires non
éligibles. Ces charges doivent directement être imputées sur les produits bruts des activités correspondantes.
Les charges communes s'entendent des charges telles que les dépenses de siège, les frais de
gestion, l'amortissement des immobilisations, qui ne peuvent être directement rattachées à une activité déterminée.
La prise en compte de ces charges communes pour la détermination du résultat des activités non
éligibles est effectuée sur la base d'un rapport comportant :
- au numérateur : les produits affectés aux activités non éligibles ;
- au dénominateur : l'ensemble des produits à l'exception des produits de cession
d'immobilisation.
B. Cas particulier des charges d'intérêts
50
Pour la détermination du résultat imposable des activités non éligibles, les charges
d'intérêts sont imputées, en application du dernier alinéa du II de l'article 209-0 B du CGI, à proportion de la valeur
comptable brute des éléments d'actif concourant à la réalisation de ces activités par rapport à la valeur brute de l'ensemble des éléments d'actif.
Sont concernés par cette règle les intérêts versés par la société quelle que soit leur
origine. En pratique, il s'agit des charges financières comptabilisées dans le compte 661.
Pour opérer cette répartition, il convient de prendre en compte les éléments d'actif
immobilisés et d'actif circulant figurant au bilan de clôture. Les valeurs brutes des éléments d'actif sont celles figurant sur le formulaire 2050 (N°CERFA : 10937)
disponible sur le site www.impots.gouv.fr à la rubrique de recherche de formulaire sur les lignes AB à CF.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-60-40-30-20
|
https://bofip.impots.gouv.fr/bofip/8129-PGP.html/identifiant=BOI-IS-BASE-60-40-30-20-20130325
|
2013-03-25 00:00:00
|
b57e4c3c1a080573b67d96678cecaf90d123a0ddd3f931ef081786b794ec83ef
|
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] |
1
Certaines sociétés ou organismes sont soumises à des règles particulières pour l'application
du régime spécial des fusions.
I. Principes
10
La personne morale absorbante est tenue de prendre les mêmes engagements que si elle était
soumise à l'impôt sur les sociétés sur l'intégralité de ses résultats.
Mais, bien entendu, elle ne sera en mesure de respecter ces engagements que si les éléments
auxquels se rapportent les plus-values et les provisions exonérées demeurent affectés à une exploitation dont les résultats sont soumis, soit à l'impôt sur les sociétés dans les conditions de droit
commun, soit à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices non commerciaux (cas des sociétés en commandite simple).
Les plus-values de fusion et les provisions de la société absorbée afférentes à ceux des
éléments apportés qui ne seraient pas affectés par la personne morale absorbante à une telle exploitation ou qui cesseraient ultérieurement d'y être affectés, doivent donc être imposées dans les
conditions de droit commun, soit au nom de la société absorbée, soit au nom de la personne morale absorbante au titre de l'exercice au cours duquel interviendrait le changement d'affectation.
II. Application des principes
A. Associations et collectivités sans but lucratif
1. Transfert des actifs d'une association déclarée à une autre association de même nature
20
S'agissant du transfert des actifs d'une association déclarée à une autre association de
même nature, BOI-IS-FUS-10-20-20 au III-D.
2. Absorption d'une société de capitaux par une association
30
Les associations régies par la
loi du 1er juillet
1901 relative au contrat d'association et passibles de l'impôt sur les sociétés à raison des seuls revenus énumérés au 5 de
I'article 206 du code général des impôts (CGI), qui absorbent une société de capitaux passible de l'impôt sur les sociétés, ne
sont pas en mesure de satisfaire à l'une des conditions prévues pour l'application du régime spécial des fusions, à savoir qu'elles doivent se substituer à la société absorbée pour la réintégration
dans leurs bénéfices imposables des plus-values dégagées lors de l'apport dont l'imposition a été différée (CGI, art. 210 A,
3-b).
En conséquence, ces plus-values doivent être imposées au nom de la société absorbée dans les
conditions de droit commun.
Remarque : La règle énoncée ci-dessus s'applique également en cas
d'apport-scission ou d'apport partiel d'actif fait à une personne morale passible de l'impôt sur les sociétés au titre du 5 de l'article 206 du CGI. Il est précisé en outre que les bénéfices et les
plus-values en sursis d'imposition doivent, le cas échéant, être assujettis à l'impôt sur les sociétés au nom de la société apporteuse.
B. Sociétés en commandite simple
40
Les exonérations prévues à
l'article 210 A du CGl ne s'appliquent en principe, qu'à l'impôt sur les sociétés.
Lorsque la société absorbée est une société en commandite simple la fraction des plus-values
de fusion et des provisions correspondant aux droits des associés commandités devrait donc, en droit strict être soumise à l'impôt sur le revenu. Toutefois, il a été décidé d'étendre à cet impôt les
exonérations prévues en matière d'impôt sur les sociétés.
Mais bien entendu les éléments apportés auxquels se rapportent les plus-values et les
provisions exonérées doivent demeurer affectés à l'exploitation.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-FUS-10-20-40-30
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https://bofip.impots.gouv.fr/bofip/8383-PGP.html/identifiant=BOI-IS-FUS-10-20-40-30-20181003
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2018-10-03 00:00:00
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9f3f250b4db1a2b552e9db0030f86bd7494c21cb764d3c6854c89767fe228136
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0.05626609921455383
] |
1
Sous réserve des règles exposées dans la présente section, la définition et l'évaluation des
titres revêtant le caractère de titres de participation sur le plan fiscal ainsi que les modalités de détermination du résultat de leur cession sont analogues à celles applicables en matière de
bénéfices industriels et commerciaux (BOI-BIC-PVMV-30).
10
Sont étudiés sous la présente section :
- le champ d'application du régime des plus-values ou moins-values à long terme de cession de
titres de participation (sous-section 1, BOI-IS-BASE-20-20-10-10) ;
- les modalités d'imposition des plus-values ou moins-values sur cession de titres de
participation (sous-section 2, BOI-IS-BASE-20-20-10-20) ;
- le régime particulier des plus-values ou moins-values à long terme de cession de titres de
sociétés à prépondérance immobilière cotées (sous-section 3, BOI-IS-BASE-20-20-10-30) ;
- le régime particulier des plus-values ou moins-values à long terme de cession de titres de
sociétés titulaires d'une autorisation pour l'édition d'un service de télévision (sous-section 4, BOI-IS-BASE-20-20-10-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-20-20-10
|
https://bofip.impots.gouv.fr/bofip/8393-PGP.html/identifiant=BOI-IS-BASE-20-20-10-20160406
|
2016-04-06 00:00:00
|
fe0e4dd726a3d15da88a09284fefafeadbbbdb0716670aabc7d02645d6937635
|
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] |
1
L’article
66 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 instaure un crédit d'impôt pour la compétitivité et l'emploi (CICE). Il a pour objet, en diminuant le coût du
travail des salariés rémunérés jusque 2,5 SMIC, d'améliorer la compétitivité des entreprises et ainsi de leur permettre de réaliser des efforts en matière d'investissement, de recherche, d'innovation,
de formation, de recrutement, de prospection de nouveaux marchés, de transition écologique et énergétique et de reconstitution de leur fonds de roulement.
Ce crédit d'impôt est codifié à
l'article 244 quater C du code général des impôts (CGI), à
l'article 199 ter C du CGI, à l'article 220 C du
CGI, à l'article 223 O du CGI, ainsi qu'à
l'article L. 172 G du livre des procédures fiscales (LPF).
Au titre de la première année d'application du dispositif (rémunérations versées
en 2013), le taux du crédit d’impôt est de 4 %.
Pour les rémunérations versées en 2014, 2015 et 2016, le taux applicable est de
6 %. Pour les rémunérations versées en 2017, le taux applicable est de 7 %.
Son taux est fixé à 6 % pour les rémunérations versées à compter du
1er janvier 2018.
S'agissant des rémunérations versées aux salariés affectés à des exploitations situées dans
les départements d'outre-mer, le taux applicable du crédit d'impôt est porté à 7,5 % pour les rémunérations versées en 2015 et à 9 % pour les rémunérations versées du 1er janvier 2016 au 31
décembre 2018. Le bénéfice de ce taux majoré est placé sous encadrement communautaire.
L'article
86 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 modifié par
l'article
155 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 supprime le dispositif du CICE pour les rémunérations versées à compter du 1er janvier 2019. Ce dispositif est
remplacé par un allègement de cotisations patronales. Le crédit d'impôt est toutefois maintenu, au taux de 9 %, pour les rémunérations versées aux salariés affectés à des exploitations situées à
Mayotte. Le bénéfice de ce dispositif est placé sous encadrement au regard du droit de l'Union européenne (BOI-BIC-RICI-10-150-20 au III §
260).
Remarque : Les entreprises détentrices de créances CICE en 2019
pourront les utiliser pour le paiement de l’impôt dû au titre des trois années suivant celle au titre de laquelle elles ont été constatées et demander le remboursement de la fraction non utilisée à
l’expiration de cette période conformément à l'article 199 ter C du CGI, dans les conditions et modalités définies au BOI-BIC-RICI-10-150-30-20.
10
Le présent chapitre comprend quatre sections :
- le champ d 'application du crédit d'impôt (section 1,
BOI-BIC-RICI-10-150-10) ;
- la détermination du crédit d'impôt (section 2,
BOI-BIC-RICI-10-150-20) ;
- l'utilisation du crédit d'impôt (section 3,
BOI-BIC-RICI-10-150-30) ;
- les obligations déclaratives et le contrôle du crédit d'impôt (section 4,
BOI-BIC-RICI-10-150-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-RICI-10-150
|
https://bofip.impots.gouv.fr/bofip/8437-PGP.html/identifiant=BOI-BIC-RICI-10-150-20190605
|
2019-06-05 00:00:00
|
145b52be67d104f8ce947044174d7a6e72c12d194f773e52c1cf82f71a56e863
|
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] |
(1)
I. Personnes concernées
10
Il s’agit :
- des personnes physiques ;
- des sociétés ou groupements relevant de
l'article 8 du code général des impôts (CGI), de l'article
8 bis du CGI ou de l'article 8 ter du CGI, soumis à l’impôt sur le revenu selon le régime des plus-values immobilières des
particuliers ;
- des contribuables domiciliés hors de France, assujettis à l’impôt sur le revenu et soumis au
prélèvement prévu à l'article 244 bis A du CGI.
A. Personnes physiques
1. Principe
20
Sont soumises à la taxe sur les plus-values immobilières élevées, les plus-values réalisées
par les particuliers dans le cadre de la gestion de leur patrimoine privé, lors de la cession d’immeubles, de droits réels immobiliers ou de titres de sociétés à prépondérance immobilière,
c’est-à-dire les personnes physiques passibles de l’impôt sur le revenu afférent aux plus-values immobilières des particuliers dans les conditions prévues à
l'article 150 U du CGI, à l'article 150 UB du
CGI, à l'article 150 UC du CGI et à l'article
150 UD du CGI.
En revanche, la taxe ne s’applique pas aux profits tirés d’une activité professionnelle
imposable à l’impôt sur le revenu au titre des bénéfices industriels et commerciaux, des bénéfices agricoles ou des bénéfices non commerciaux. Dès lors, en particulier, la taxe ne s'applique pas aux
profits réalisés par les marchands de biens et lotisseurs ayant cette qualité, ainsi qu'aux profits de constructions réalisés à titre habituel.
2. Exception
30
Les titulaires de pensions de vieillesse ou de la carte d’invalidité correspondant au
classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale
qui cèdent un immeuble, une partie d’immeuble ou un droit relatif à ces biens ne sont pas redevables de la taxe sur les plus-values immobilières élevées.
En effet, en application du III de
l'article 150 U du CGI, ces personnes n’entrent pas dans le champ d’application du régime d’imposition des plus-values
immobilières des particuliers à la double condition :
- qu’elles ne soient pas passibles de l’impôt de solidarité sur la fortune au titre de
l’avant-dernière année précédant celle de la cession ;
- que leur revenu fiscal de référence de l’avant-dernière année précédant celle de la cession
soit inférieur à la limite prévue au I de l'article 1417 du CGI, appréciée au titre de cette année.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-40-90.
B. Sociétés ou groupements soumis à l’impôt sur le revenu
40
Sont soumises à la taxe les plus-values réalisées par les sociétés ou groupements passibles de
l’impôt sur le revenu afférent aux plus-values des particuliers dans les conditions prévues à l'article 150 U du CGI, à
l'article 150 UB du CGI, à l'article 150 UC du
CGI et à l'article 150 UD du CGI, c’est-à-dire les entités non soumises à l’impôt sur les sociétés.
Dès lors, les plus-values réalisées par les personnes morales passibles de l’impôt sur les
sociétés, de droit ou sur option, ne sont pas soumises à la taxe.
1. Sociétés de personnes translucides
a. Principe
50
Il s’agit des sociétés de personnes qui relèvent de
l'article 8 du CGI, de l'article 8 bis du CGI ou de
l'article 8 ter du CGI, c’est-à-dire des sociétés dont les résultats sont imposés à l’impôt sur le revenu entre les mains de
leurs associés. Les sociétés ou groupements soumis au régime fiscal des sociétés de personnes ont une personnalité distincte de celle de leurs associés.
En conséquence, ils constituent ès qualités des redevables de la taxe.
b. Exception
60
Sont exclues du champ d’application de la taxe les plus-values immobilières relevant du régime
des plus-values professionnelles réalisées par les sociétés de personnes ou groupements ayant un objet industriel, commercial, artisanal, agricole ou non commercial.
2. Sociétés de personnes transparentes
70
Les sociétés transparentes au sens de
l’article 1655 ter du CGI sont des sociétés immobilières qui ont pour unique objet :
- soit la construction ou l’acquisition d’immeubles ou de groupes d’immeubles en vue de leur
division par fractions destinées à être attribuées aux associés en propriété ou en jouissance ;
- soit la gestion de ces immeubles ou groupes d’immeubles ainsi divisés ;
- soit la location pour le compte d’un ou plusieurs des membres de la société de tout ou
partie des immeubles ou fraction d’immeubles appartenant à chacun de ses membres.
80
Les sociétés transparentes au sens de
l’article 1655 ter du CGI sont réputées, sur le plan fiscal, ne pas avoir de personnalité distincte de celle de leurs
membres. Elles ne sont donc pas personnellement soumises à la taxe à raison des plus-values immobilières qu’elles réalisent.
Leurs associés sont traités fiscalement comme s’ils étaient directement propriétaires des
immeubles possédés par la société, à concurrence des droits sociaux qu’ils détiennent.
Dès lors, lorsqu’il s’agit de personnes physiques agissant dans le cadre de la gestion de leur
patrimoine privé ou de sociétés qui relèvent de l'article 8 du CGI, de
l'article 8 bis du CGI ou de l'article 8 ter du
CGI, ces associés sont imposables à la taxe pour les plus-values réalisées par la société transparente lors de la vente d’immeubles, de droits immobiliers ou de titres de sociétés à prépondérance
immobilière composant son patrimoine.
C. Contribuables domiciliés hors de France
90
La taxe s’applique aux plus-values immobilières réalisées par les contribuables passibles de
l'impôt sur le revenu qui ne sont pas fiscalement domiciliés en France mais qui sont soumis au prélèvement dans les conditions prévues à
l’article 244 bis A du CGI.
Sont donc redevables de la taxe :
- les personnes physiques qui ne sont pas fiscalement domiciliées en France au sens de
l’article 4 B du CGI, à l'exception des titulaires de pensions de vieillesse ou de la carte d'invalidité qui respectent les
conditions prévues au premier alinéa du 2° du II de l'article 244 bis A du CGI ;
- les personnes morales ou organismes, quelle qu’en soit la forme, dont les bénéfices sont
imposés au nom des associés personnes physiques et dont le siège est situé hors de France ;
- les sociétés ou groupements dont le siège social est situé en France et qui relèvent de
l'article 8 du CGI, de l'article 8 bis du CGI ou de
l'article 8 ter du CGI, au prorata des droits sociaux détenus par des associés passibles de l'impôt sur le revenu qui ne sont
pas domiciliés en France ou dont le siège social est situé hors de France.
II. Biens concernés
A. Biens taxables
100
La taxe s’applique aux plus-values de cession à titre onéreux relevant du régime d’imposition
des plus-values des particuliers prévu à l'article 150 U du CGI, à
l'article 150 UB du CGI, à l'article 150 UC du
CGI et à l'article 150 UD du CGI et portant sur les biens suivants :
- immeubles bâtis ;
- immeubles non bâtis, autres que des terrains à bâtir au sens de la taxe sur la valeur
ajoutée (TVA) sur les opérations immobilières, définis au 1° du 2 du I de l’article 257 du CGI (cf. II-B §
120) ;
- droits réels afférents à ces immeubles : droits indivis, usufruit (à l'exception de la
première cession à titre onéreux d'un usufruit temporaire intervenue à compter du 14 novembre 2012 qui ne relève plus du régime des plus-values des particuliers, conformément aux dispositions de
l'article
15 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012), nue- propriété, servitude, droit de surélévation, mitoyenneté, bail emphytéotique, etc. ;
- parts de sociétés ou de groupement à prépondérance immobilière qui relèvent de
l'article 8 du CGI, de l'article 8 bis du CGI ou de
l'article 8 ter du CGI ;
- parts de fonds de placement immobilier mentionnés à
l’article 239 nonies du CGI ;
- tout ou partie de droits représentatifs de biens ou droits immobiliers du patrimoine
fiduciaire.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-20.
110
La taxe s’applique également aux plus-values de cession à titre onéreux soumises au
prélèvement en application du 3 du I de l’article 244 bis A du CGI.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVINR-10-20.
B. Biens exonérés
120
La taxe ne s’applique pas aux plus-values réalisées lors de la cession de terrains à bâtir ou
de droits s’y rapportant. Il s’agit des terrains à bâtir au sens de la TVA sur les opérations immobilières, définis au 1° du 2 du I de
l’article 257 du CGI (BOI-TVA-IMM-10-10-10-20 au I § 10 à 120).
III. Opérations imposables
130
Seules sont imposables à la taxe les plus-values réalisées lors de la cession à titre onéreux
de biens ou de droits immobiliers mentionnés au II § 100 à 120. Sont donc exclues du champ de la taxe les mutations à titre gratuit, entre vifs comme par décès.
La cession à titre onéreux constitue le fait générateur de la taxe.
A. Cessions à titre onéreux
140
Par cessions à titre onéreux, sont entendues toutes les transmissions qui comportent une
contrepartie en faveur du cédant.
1. Ventes et opérations assimilées
150
Constituent des cessions à titre onéreux :
- les ventes proprement dites ;
- les expropriations (à l'exception de celles exonérées sous condition de remploi, cf.
IV-A-2 § 230) ;
- les échanges (à l'exception de ceux bénéficiant de l'exonération applicable aux
remembrements et opérations assimilées, cf. IV-A-2 § 230).
Pour plus de précisions, il convient de se reporter au
I § 20 à 30 du BOI-RFPI-PVI-10-30.
2. Partages
160
Les partages constituent des cessions à titre onéreux à hauteur des droits appartenant aux
copartageants autres que l'attributaire et qui, du fait du partage, sont cédés par eux à ce dernier, sous réserve des cas d'exonération (sur ce point, cf.
IV-A-4 § 250).
Pour plus de précisions, il convient de se reporter au
II § 40 à 60 du BOI-RFPI-PVI-10-30.
3. Licitations
170
La licitation consiste en une vente, soit aux enchères, soit à l'amiable, de biens indivis.
Lorsqu'elle est effectuée au profit d'un tiers étranger à l'indivision, elle constitue une cession à titre onéreux. La plus-value est alors soumise à la taxe au nom de chaque co-indivisaire pour sa
part dans l'indivision.
Pour plus de précisions, il convient de se reporter au
III § 70 du BOI-RFPI-PVI-10-30.
4. Opérations affectant les sociétés
a. Sociétés qui relèvent de l'article 8 du CGI, l'article 8 bis du CGI et l'article 8 ter du CGI
180
Constituent des cessions à titre onéreux l'apport de biens immobiliers à une société relevant
de l'article 8 du CGI, de l'article 8 bis du CGI ou de
l'article 8 ter du CGI, de même que le transfert de la propriété de ces biens par la société à ses associés ou à des tiers
lors de sa dissolution ou de sa liquidation.
Pour plus de précisions, il convient de se reporter au
V-A § 100 à 190 du BOI-RFPI-PVI-10-30.
b. Sociétés relevant de l'article 1655 ter du CGI
190
L'apport d'un bien immobilier à une société dotée de la transparence fiscale définie à
l'article 1655 ter du CGI ne constitue une cession à titre onéreux que pour la seule fraction de l'immeuble correspondant
aux droits acquis par les co-associés de l'apporteur. La fraction du bien correspondant aux droits de l'apporteur lui-même ne peut être considérée comme une mutation au profit de la société, celle-ci
étant réputée inexistante.
En cas de transformation d'une société transparente en société dotée d'une personnalité
distincte de celle de ses membres, il y a lieu de considérer que les intéressés effectuent au profit de cette dernière un apport constitutif d'une cession à titre onéreux des biens auxquels les
actions ou parts qu'ils détiennent leur donnaient vocation.
Pour plus de précisions, il convient de se reporter au
V-B § 200 à 250 du BOI-RFPI-PVI-10-30.
B. Fait générateur
200
Le fait générateur de la taxation est constitué par la cession à titre onéreux du bien ou du
droit s'y rapportant. Il y a lieu de considérer que la cession est intervenue :
- si l'acte qui la constate est passé en la forme authentique, à la date portée dans cet acte
;
- dans les autres cas, à la date à compter de laquelle le contrat est régulièrement formé
entre les parties.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-30-10.
IV. Opérations exonérées
A. Exonérations applicables aux résidents de France
210
La taxe ne s’applique pas aux plus-values immobilières bénéficiant d'une exonération d’impôt
sur le revenu en application des dispositions du II de l'article 150 U du CGI ou par l'effet de l'abattement pour durée de
détention prévu à l'article 150 VC du CGI.
1. Exonérations liées à la cession de la résidence principale ou à la cession d'un logement en vue de l'acquisition de la
résidence principale
220
Il s'agit :
- de l'exonération des plus-values résultant de la cession de la résidence principale,
prévue par le 1° du II de l’article 150 U du CGI. Cette exonération s’applique également aux dépendances immédiates et
nécessaires cédées simultanément avec cet immeuble (CGI, art. 150 U, II-3°). Pour plus de précisions, il convient de se reporter au BOI-RFPI-PVI-10-40-10 ;
- de l'exonération en faveur des personnes qui résident dans un établissement social,
médico-social, d’accueil de personnes âgées ou d’adultes handicapés, prévue par le 1° ter du II de l’article 150 U du CGI. Ainsi, la plus-value résultant de la cession, par une personne âgée ou
handicapée résidant dans l'un des établissements précités, du logement qui a constitué sa résidence principale, est exonérée lorsque cette cession intervient dans un délai inférieur à deux ans suivant
l’entrée de la personne concernée dans l’établissement. Pour plus de précisions, il convient de se reporter au BOI-RFPI-PVI-10-40-20 ;
- de l'exonération de la première cession d’un logement autre que la résidence principale
prévue par le 1° bis du II de l’article 150 U du CGI. Cette exonération est applicable sous condition de remploi, dans un délai de vingt-quatre mois à compter de la cession, de tout ou partie du prix
de cession à l’acquisition ou la construction d’un logement affecté à l’habitation principale. Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-40-30.
2. Exonérations liées à la nature des opérations réalisées
230
Il s'agit :
- sous condition de remploi, de l'exonération de plus-values de cession de
biens pour lesquels une déclaration d’utilité publique a été prononcée en vue d’une expropriation ou pour lesquels le propriétaire a exercé le droit de délaissement prévu à
l'article L. 152-2 du code de l'urbanisme, à l'article L.
311-2 du code de l'urbanisme, au dernier alinéa de l'article L. 424-1 du code de l'urbanisme ou au I de
l'article L. 515-16-3 du code de l'environnement
(CGI, art. 150 U, II-4°). Pour plus de précisions, il convient de se reporter au I § 1 à 190 du
BOI-RFPI-PVI-10-40-60 ;
- de l'exonération de plus-values de cession de biens réalisées lors de
certaines opérations de remembrement ou opérations assimilées (CGI, art. 150 U, II-5°). Pour plus de précisions, il convient de se reporter au
III § 220 à 350 du BOI-RFPI-PVI-10-40-60 ;
- des exonérations temporaires en faveur des cessions réalisées directement ou
indirectement au profit d'organismes en charge du logement social (CGI, art.150 U, II-7° et 8°). Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-40-110 ;
- de l'exonération temporaire de la plus-value résultant de la cession d’un
droit de surélévation (CGI, art. 150 U, II-9°). Cette exonération est applicable à la condition que le cessionnaire s’engage à achever des locaux destinés à l’habitation dans un délai de quatre ans à
compter de la date d’acquisition. Pour plus de précisions, il convient de se reporter au BOI-RFPI-PVI-10-40-40 ;
- enfin, de l'exonération des plus-values relatives aux biens dont le prix de cession est
inférieur ou égal à 15 000 € (CGI, art. 150 U, II-6°) dans les cas de cession de plusieurs parcelles ou lots à un même acquéreur où, indépendamment du montant du prix de cession global, il est
néanmoins admis que le seuil d'imposition de 15 000 € s'apprécie parcelle par parcelle si celles-ci comportent des références cadastrales distinctes et ne sont pas adjacentes.
Exemple : Dans l'hypothèse d'une cession à un acquéreur unique, pour un prix
global de 100 000 €, de cinq parcelles non adjacentes et comportant des références cadastrales distinctes dont les prix respectifs sont de 60 000 € pour l'une et 10 000 € pour les quatre autres, seule
la plus-value afférente à la parcelle de 60 000 € est imposable.
En revanche, le seuil continue à s'apprécier globalement en cas de cession de parcelles d'un
seul tenant. Pour plus de précisions, il convient de se reporter au BOI-RFPI-PVI-10-40-70.
3. Exonération liée à la durée de détention de l'immeuble cédé
240
Conformément à
l'article 150 VC du CGI, la plus-value brute réalisée lors de la cession d’un immeuble, de droits relatifs à un immeuble ou
de titres de sociétés à prépondérance immobilière est réduite d’un abattement en fonction de la durée de détention du bien ou droit par le cédant.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-40-80.
4. Exonérations liées à certains partages
250
Conformément au IV de
l'article 150 U du CGI, les partages peuvent, dans certains cas, ne pas donner lieu à l’imposition de la plus-value réalisée,
quand bien même ils s’effectueraient à charge de versement d’une soulte. Ce régime est subordonné à des conditions tenant notamment à la qualité des copartageants et à l’origine de l’indivision.
Pour plus de précisions, il convient de se reporter au
BOI-RFPI-PVI-10-40-100.
B. Exonérations applicables aux non-résidents de France
260
La taxe ne s’applique pas aux plus-values immobilières bénéficiant des exonérations de
prélèvement en application des dispositions de l’article 244 bis A du CGI. Il s'agit des exonérations liées à la nature
des opérations réalisées et à la durée de détention déjà exposées aux IV-A-2 et 3 § 230 et 240.
270
La taxe ne s’applique pas non plus à la fraction, inférieure ou égale à 150 000 €, de la
plus-value bénéficiant de l’exonération, sous conditions, au titre de la cession d'un logement situé en France par des non-résidents, prévue par le 2° du II de
l’article 150 U du CGI. Il est précisé que cette exonération ne s'applique pas en cas de cession de l’habitation en France de
non-résidents détenue par l’intermédiaire d’une société, ni en cas de cession par l’associé non résident des titres d’une société à prépondérance immobilière qui détient à son actif l’habitation en
France de celui-ci.
Pour plus de précisions, il convient de se reporter au
II-B § 220 et suivants du BOI-RFPI-PVINR-10-20.
C. Modalités d’appréciation des exonérations
280
Le bénéfice de ces différentes exonérations s’apprécie au niveau du cédant, qu'il s'agisse
d'une personne physique ou d'une société ou d'un groupement relevant de l'article 8 du CGI, de
l'article 8 bis du CGI ou de l'article 8 ter du
CGI.
290
Toutefois, il est admis que les exonérations liées à la cession de la résidence principale
ou à la cession d'un logement en vue de l'acquisition de celle-ci s’apprécient au niveau des associés personnes physiques des sociétés de personnes et s’appliquent à la plus-value soumise à la taxe
réalisée par la société, au prorata des droits détenus par les associés qui bénéficient de ces exonérations.
Il s'agit des exonérations suivantes :
- cession d’un bien constituant la résidence principale de l’associé au jour de la cession et
de ses dépendances immédiates et nécessaires (CGI, art. 150 U, II-1° et 3°) ;
- première cession d’un logement autre que la résidence principale sous condition de remploi
de tout ou partie du prix de cession à l’acquisition ou à la construction de l’habitation principale de l’associé (CGI, art. 150 U, II-1° bis) ;
- cession d’un bien ayant constitué la résidence principale de l’associé avant son entrée dans
un établissement social ou médico-social (CGI, art. 150 U, II-1° ter).
300
Enfin, dans le cas de biens appartenant à une société de personnes et s'agissant de
l'exonération prévue par le 4° du II de l'article 150 U du CGI subordonnée au remploi intégral de l'indemnité
d'expropriation, il est rappelé que ce remploi peut être effectué :
- soit par la société de personnes propriétaire des immeubles expropriés elle-même ;
- soit par chacun de ses associés, chacun d'entre eux devant remployer l'intégralité de sa
quote-part de l'indemnité d'expropriation.
Dès lors, selon les cas, l'appréciation de l'exonération se fera soit au niveau de la
société, soit au niveau de l'ensemble de ses associés.
V. Entrée en vigueur
310
Aux termes du C du I de
l'article
70 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, la taxe est applicable aux plus-values réalisées à l’occasion des cessions intervenues à compter du
1er janvier 2013, à l'exception de celles intervenues à compter de cette date pour lesquelles une promesse de vente a acquis date certaine avant le 7 décembre 2012, et cela quelle que soit
la date de la signature de l'acte authentique de vente correspondant.
320
Par promesse de vente, il convient d'entendre, d'une part, la promesse unilatérale de
vente dont la validité juridique est soumise au respect du formalisme prévu par l'article 1589-2 du code civil, d'autre part, la promesse
synallagmatique de vente (compromis de vente).
330
Ainsi, l'exception prévue par
l'article
70 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 s'applique aux promesses de vente, unilatérales ou synallagmatiques, ayant acquis date certaine avant le 7
décembre 2012, soit qu'elles aient été passées en la forme authentique avant cette date, soit qu'établies par acte sous seing privé, elles aient acquis date certaine au sens des dispositions de
l'article 1377 du code civil avant la même date.
Conformément aux dispositions de l'article 1328 du code civil, trois évènements confèrent une
date certaine à un acte sous seing privé :
- l'enregistrement de l'acte ;
- le décès de l'un de ses signataires, l'acte recevant une date fixe à la date du décès ;
- la constatation de la substance de l'acte sous seing privé dans un acte dressé par un
officier public.
340
Par ailleurs, conformément à l'intention du législateur de protéger les opérations de vente
engagées avant le 7 décembre 2012 dans un cadre fiscal ne prévoyant aucune taxation supplémentaire des plus-values immobilières élevées, il est admis que les cessions, pour lesquelles la promesse de
vente n'a pas acquis date certaine au sens de l'article 1377 du code civil, ne soient pas soumises à la taxe à la condition que la
signature de cette promesse avant le 7 décembre 2012 puisse être établie avec certitude.
A cet égard, cette certitude est considérée comme établie dans l'hypothèse où il peut être
justifié du versement avant le 7 décembre 2012 en la comptabilité d'un tiers (notaire, agent immobilier, etc.), et à quelque titre que ce soit (acompte, arrhes, indemnités d'immobilisation, etc.),
d'une somme afférente à la promesse de vente invoquée. Il peut notamment, par exemple, être fait état d'un versement au titre d'une caution bancaire, lorsque l'acte de caution a donné lieu à des
versements en la comptabilité d'un tiers, notamment par le paiement de frais de caution ou de garantie à l'établissement bancaire, et qu'il est établi avec certitude, d'une part, que ces versements
ont été effectués antérieurement au 7 décembre 2012, d'autre part, qu'ils sont afférents à la promesse de vente invoquée.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RFPI-TPVIE-10
|
https://bofip.impots.gouv.fr/bofip/8494-PGP.html/identifiant=BOI-RFPI-TPVIE-10-20180509
|
2018-05-09 00:00:00
|
d2f371ba695829665565534cc4db16a3627d8c24fc063c5841776375caf0dfa1
|
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] |
1
Les insuffisances rectifiées sur une déclaration non souscrite ou souscrite hors des délais
légaux peuvent se voir appliquer des majorations prévues par les articles 1728 du code général des impôts (CGI),
1729 du CGI et 1732 du CGI.
L'application de ces pénalités est commune à tous les impôts et suit les règles posées par
l'article 1729 A du CGI en cas de multiplicité de taux de majoration. En outre, leur calcul en cas d'infractions distinctes
fera l'objet d'une étude particulière afin de bien détailler chaque cas envisageable.
10
La présente section présentera donc successivement :
- les modalités de calcul des pénalités hors cas d'infractions distinctes (sous-section 1,
BOI-CF-INF-10-20-30-10) ;
- les modalités de calcul des pénalités en cas d'infractions distinctes (sous-section 2,
BOI-CF-INF-10-20-30-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-INF-10-20-30
|
https://bofip.impots.gouv.fr/bofip/8740-PGP.html/identifiant=BOI-CF-INF-10-20-30-20130415
|
2013-04-15 00:00:00
|
5579c6ec076e5f9d30bc85f6bf167d35d0c49040e2d801b2b33b484f6290593b
|
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] |
Cette annexe lexicale vise à donner quelques exemples de prestations de services
fréquemment rencontrées à l'occasion d'opérations d'importation. Elle n'a absolument aucun caractère exhaustif ni contraignant. Les définitions proposées sont celles habituellement
reconnues par les opérateurs mais n'ont aucun caractère normatif. Les termes et leurs définitions peuvent varier selon les prestataires.
Par conséquent, il appartient à chaque personne effectuant une déclaration en
douane de vérifier si les prestations en cause doivent être intégrées dans l'assiette de la TVA à l'importation, dans les conditions décrites dans la circulaire.
TERMES
DESCRIPTION
Transports et commissions afférentes
CAF (Currency Adjustment Factor)
Correctif qui dépend de l'évolution de la devise dans laquelle est libellé le tarif.
« Frais de B/L » ou frais fixes
Frais administratifs facturés par la compagnie maritime pour toute importation avec un connaissement
maritime (bill of lading).
Frais d'établissement du document de transport
Frais liés à l’établissement et à la gestion administrative et informatique du contrat de transport.
Frais d'indemnisation d'immobilisation
Frais relatif à la mise à disposition du véhicule non convenu dans le transport et non imputable au
transporteur. Il s’agit de frais supplémentaires non prévus dans le contrat de transport, dus à l’immobilisation du camion sans responsabilité du transporteur (exemple : intempéries non prévisibles
avec interdiction de circuler).
Frais pouvant intervenir lors de transport de gros volumes et hors gabarit
Frais de relevage ou de coupure de lignes électriques et téléphoniques ou de tout autre obstacle aérien,
des frais d’étude de franchissement d’ouvrages d’art, démontage et montage d’obstacles divers, renforcements d’ouvrage d’art, de chaussées ou de quai, bâchage de la marchandise. Frais annexes
intervenant avant ou après le transport.
Fret
Transport.
Marchandise, chargement commercial d'un navire.
Fret avionné/camionné
Expédition de fret par camion ou avion avant embarquement sur un avion pour un vol international.
Sortie de terminal ou livraison
(delivery)
Prise du conteneur et positionnement sur un moyen d'évacuation (rail, route, barge).
Frais inclus dans la base d'imposition à l'importation uniquement si le premier lieu de destination des
marchandises n'est pas le port.
Stationnement
État de la marchandise contenue dans un moyen de transport immobilisé.
Prestation relative à l'occupation d'un espace du terminal par un conteneur vide ou plein sur un
terre-plein clos et protégé. Ce terme est valable pour la place occupée par un conteneur à l'import, à l'export ou en transbordement, passé une période de franchise variant suivant accord avec la
compagnie maritime et les opérateurs de terminaux. Remarque : le terme « stationnement continental » est utilisé pour désigner l'emplacement occupé par un conteneur en transit.
Loyer correspondant à la surface utilisée pour loger et conserver le conteneur en attente de dépotage ou
de dédouanement (stationnement payable au port).
Supplément carburant (Fuel surcharge)
BAF (Bunker Adjustment Factor)
Surcharge tarifaire liée à l'évolution du coût du kérosène et de celui de la monnaie d'achat.
Correctif qui dépend de l'évolution du prix du carburant.
Transport
Frais et risques liés au transport.
Prix du transport (taux de fret).
Chargement et déchargement des véhicules de transport et manutentions accessoires des
marchandises
Brouettage
Déplacement d'un conteneur :
- depuis le bord du navire jusqu'à l'entrée du port ;
- d'un terminal à un autre ;
- d'un terminal à un entrepôt ;
- d'un entrepôt à un autre.
Chargement / déchargement
Manutention et chargement dans le camion (procédure dédiée, à la demande du client). Lorsque le client
n’est pas en mesure ou ne souhaite pas procéder à la manutention et au chargement du moyen de transport, une prestation supplémentaire sera facturée par le prestataire.
Désarrimage
Transfert d'un conteneur d'un terminal à un lieu déterminé comme aire de visite (ou SYCOSCAN) par exemple
pour contrôle douane ou expertise.
Synonyme : mise à disposition.
Empotage / dépotage
Action de remplir / vider un conteneur.
Terme utilisé également en cas d'avarie ou si une compagnie maritime exige de charger un conteneur « à sa
marque » sur un de ses navires.
Extra movement : mouvements spéciaux, mise à disposition du conteneur, opérations annexes
Tous les mouvements de conteneur qui peuvent être demandés par le transitaire ou l'armement (ex : visite
douane avec transfert vers l'aire de visite puis retour du conteneur dans les travées du terminal, réétiquetage, vérification de plombs, constat de l'état du conteneur, etc.).
Frais de manutention de conteneur (handling charge, container service charge) (THC :
Terminal handling charge)
Frais de débarquement/embarquement facturés par les compagnies maritimes pour les conteneurs.
Charge correspondant aux services de manutention fournis lors des opérations de chargement / déchargement
sur les terminaux portuaires et aéroportuaires.
Frais d'embarquement (charging) et de débarquement (discharging)
Frais de déchargement (Landing charges)
Frais déclenchés pour manutentionner la marchandise, inhérents au type de conteneur ou au type de
manipulations (ex. caisse volumineuse, machines, etc.).
Au débarquement : prise du conteneur par le portique jusqu'au lieu de stockage sur le terminal.
A l'embarquement : chargement du conteneur sur le navire.
Frais de passage
(examination charge)
Frais liés au passage du conteneur au SYCOSCAN.
Frais de stop ou multistop
Forfait pour passage du conteneur au PIF-PEC (inspection vétérinaire), ou stop "douane" préalablement à
la livraison finale.
Heures supplémentaires (overtime)
Manipulations navires hors horaires d'ouverture du parc (jours fériés, week-end, nuit, etc.).
Dépassement des horaires alloués au déchargement des conteneurs (2h/20' et 3h/40').
Manutention (handling)
Manipulation, déplacement de marchandises (ex. : déchargement des marchandises du moyen de transport
permettant l’importation).
Ensemble des opérations de manutention (déchargement, entreposage, palettisation, chargement à bord du
moyen de transport, etc.)
Mouvement (shifting)
Placement particulier du conteneur sur le navire en fonction de différents paramètres (lieu de
déchargement final, dangerosité de la marchandise par rapport au château, etc.).
Pesage
Opération demandée par le transitaire, le client ou l'armement.
Petite manutention (CFS)
Empotage, dépotage, calage de conteneur, magasinage, petite réparation.
Relevage
Initialement : sortie d'un conteneur export par un autre port que celui initialement prévu (suite à
annulation d'escale par exemple).
Par extension : tout déplacement de conteneur d'un port à un autre par voie maritime, ou par route vers
un aéroport par exemple (point de sortie UE).
Traction portuaire / Frais de désarrimage
Acheminement d'un conteneur de terminal à terminal sur la zone portuaire.
Ex. : frais liés au passage au SYCOSCAN, changement de navire, dépotage dans un entrepôt, etc.
Un supplément est demandé pour une traction de marchandises dangereuses.
Gardiennage et magasinage des marchandises
Frais de gardien
(watch man, dangerous cargo surchage, import service charge)
Commande obligatoire d'un gardien pendant la durée du séjour sur le terminal pour les conteneurs dits
« dangereux » (explosifs, etc.).
Frais ISPS (ISPS Taxes)
Frais liés à la sécurité portuaire pour tout conteneur à l'import ou à l'export et facturés à l'armement.
Gardiennage
Fait d'être responsable du stockage d'une marchandise sous l'autorité de l'administration. Frais payés
par les entreprises de manutention au port, en contrepartie de la surveillance des marchandises.
Synonyme de stationnement, souvent utilisé lorsque le stationnement se poursuit au delà de 15 jours.
Frais facturés par les opérateurs de terminaux à conteneurs au delà de la période de franchise.
Magasinage
Frais de stockage de marchandises sous hangar (magasin « en ville ») suite à dépotage, en attente
d'empotage ou en attente de livraison.
Séjour des marchandises dans les locaux du transporteur à la suite d’un empêchement de livraison. Cette
opération peut être effectuée pour des marchandises dédouanées ou en MDT pour des marchandises non dédouanées.
Surveillance réfrigérateur (reefer survey)
Maintenance et consommation électrique des conteneurs frigorifiques branchés sur prise dans des zones
spécifiques (branchement et surveillance facturés à la journée).
Terminal périssable
Passage en chambre froide/station animale et application de procédures particulières.
Indemnités de retard dans le chargement / déchargement de la marchandise
Attente (waiting hours)
Période qui précède l'obtention de la main-levée de la marchandise et pendant laquelle la marchandise
doit rester sous sujétion douanière.
Frais déclenchés lorsque le conteneur doit stationner au delà d'un certain nombre d'heures chez le
client à la livraison.
Demurrage
Frais d'attente du navire.
Marchandises en souffrances.
Frais de location d'un conteneur facturé par l'armateur.
Détention
Fait d'être en possession de la marchandise.
Frais facturés par la compagnie maritime si le délai pour restituer le conteneur est dépassé ;
généralement facturé dans les cas de pré ou post-acheminement terrestre de la marchandise par le transporteur (carrier haulage).
On parle également de frais de détention en cas de non retour d’un conteneur vide. Ces frais résultent
du contrat de transport spécifique à chaque armateur.
Surestaries
Indemnités de retard dues en cas de stationnement prolongé d'un navire.
Indemnités que l'affréteur doit payer au propriétaire du navire dans un affrètement au voyage, quand le
temps de chargement ou de déchargement dépasse le temps de planche prévu dans le contrat de voyage.
Surtaxes perçues lors de l'immobilisation trop longue d'un conteneur (au-delà du délai prévu pour
l'enlèvement).
Frais supplémentaires sollicités pour l'arrimage des navires après le dépassement d'un délai.
Manipulations barge
Opérations qui transitent par un quai spécifique.
Frais inclus dans la base d'imposition à l'importation uniquement si le premier lieu de destination des
marchandises n'est pas le port.
Commission à l’achat
Commissions perçues par les intermédiaires agissant au nom et pour le compte d’autrui et qui se
rapportent à des importations de biens meubles corporels (ex. : recherche de fournisseurs pour un importateur français).
Encaissement port dû
Engagement à payer le transport pour le compte du client.
Mise à disposition
Récupération auprès du transporteur aérien ou de son assistant des documents et du fret qui permettront
d’assurer le transfert de la responsabilité de la marchandise. Cette prestation est facturée.
Transfert confrère
Transfert sous douane. Refacturation des frais de transfert assortis de postes supplémentaires (ex. :
frais de communications).
Transfert navette
Frais de post-acheminement dédié.
Frais inclus dans la base d'imposition à l'importation (donc facturés HT) uniquement si le premier lieu
de destination des marchandises n'est pas l'aéroport.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000449
|
https://bofip.impots.gouv.fr/bofip/8601-PGP.html/identifiant=BOI-ANNX-000449-20130904
|
2013-09-04 00:00:00
|
4dd604f7dfe783210c6e445650facc299ff089b9a633bbc62f595c0ada1450bd
|
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-0.020911233499646187,
0.011221702210605145,
0.05253361910581589,
0.005372212268412113
] |
1
Le droit interne français permet la déduction de la TVA afférente aux factures seulement si ces
dernières contiennent les informations prescrites par les articles du code général des impôts (CGI) et des annexes II, III et IV au même code et si, quelle que soit leur forme (papier ou
électronique), l’authenticité de leur origine, l’intégrité de leur contenu et leur lisibilité sont garanties à compter du moment de leur émission et jusqu’à la fin de leur période de conservation,
dans les conditions posées par l'article 289 du code général des impôts (CGI).
I. Contrôle de la fiabilité de la piste d'audit
A. Modalités de contrôle de l'administration
10
La valeur probante d'une facture dépend de la mise en place par l’assujetti de contrôles
permettant d'établir une piste d'audit fiable entre la facture et la livraison de biens ou prestation de services qui en est le fondement.
Ces contrôles et la piste d'audit doivent respecter les principes énoncés au
BOI-TVA-DECLA-30-20-30-20.
20
A tout moment dans la mise en œuvre de son droit de contrôle, d'enquête ou de communication,
l'administration peut s'assurer du respect de ces principes.
30
Dans le cadre de leur pouvoir de vérification, et en application de
l’article L. 13 D du livre des procédures fiscales (LPF), les agents de l’administration des impôts s'assurent que les
contrôles visés au 1° du VII de l’article 289 du CGI garantissent l’authenticité de l’origine, l’intégrité du contenu et la
lisibilité des factures émises ou reçues par le contribuable.
Pour cela, ils vérifient l’ensemble des informations, documents, données, traitements
informatiques ou système d’information constitutifs de ces contrôles ainsi que la documentation décrivant leurs modalités de réalisation.
40
Si ces contrôles sont effectués sous forme électronique, les contribuables sont tenus de le
présenter sous cette forme.
Ainsi lorsque les entreprises utilisent des traitements informatiques ou systèmes
d'information pour contrôler et sécuriser leur système d'émission, de transmission et/ou de réception des factures électroniques, les assujettis doivent les présenter aux agents de l'administration
aux fins de contrôle.
50
Lorsque les entreprises ont organisé un système de recoupement manuel entre les factures et
les documents commerciaux, les agents ont accès à l'ensemble de ces pièces.
Les agents de l'administration ont également accès à la documentation décrivant ces contrôles
visée au BOI-TVA-DECLA-30-20-30-20.
60
Les agents de l’administration peuvent prendre copie des informations ou documents de ces
contrôles et de leur documentation, par tout moyen et sur tout support.
70
Dans le cadre du droit d'enquête, les agents de l'administration peuvent en application de
l'article L. 80 F du LPF, lorsque l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures
sont assurées par les contrôles prévus au 1° du VII de l'article 289 du CGI, accéder à l'ensemble des informations, documents,
données, traitements informatiques ou système d'information constitutifs de ces contrôles et à la documentation décrivant leurs modalités de réalisation.
B. Conséquences de l'absence de piste d'audit ou de son absence de fiabilité
80
En application de
l’article L. 13 E du LPF, en cas d’impossibilité d’effectuer le contrôle visé à
l'article L. 13 D du LPF, les factures ne sont pas considérées comme pièces justificatives des opérations effectuées
par les redevables, sauf pour les besoins du 3 de l’article 283 du CGI.
Il en est de même si les contrôles mis en place par le contribuable ne permettent pas
d'établir une piste d'audit fiable entre les factures et les livraisons de biens ou les prestations de services réalisées.
1. Chez l'émetteur des factures
90
L’administration est fondée à remettre en cause les factures électroniques chez l’émetteur
lorsqu’elle établit que les contrôles mis en place par cet assujetti n'établissent pas une piste d'audit fiable entre les factures émises et les livraisons de biens ou prestations de services qu'il a
réalisées, ou lorsqu’il lui a été impossible de contrôler la fiabilité de cette piste d'audit.
Dans ces deux cas, les factures ne sont plus considérées comme des pièces justificatives des
opérations effectuées par les redevables sauf pour les besoins du 3 de l’article 283 du CGI. Ainsi :
- la TVA facturée par l’émetteur est due ;
- la déduction de la taxe est susceptible d’être remise en cause chez le récepteur des
factures.
100
L'inexistence ou l'insuffisance des contrôles mis en place par l’émetteur pour considérer la
facture comme une pièce justificative de l'opération effectuée n’entraîne pas nécessairement la remise en cause de la validité des factures pour l’exercice des droits à déduction de la taxe par le
récepteur.
Si le récepteur des factures démontre que l’opération facturée est justifiée dans sa réalité
et que l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures qu'il reçoit sont assurées (par la mise en place de contrôles établissant une piste d'audit fiable entre les
factures reçues et les opérations qui en sont le fondement, par le recours à une signature électronique appropriée ou par l'utilisation de l'EDI répondant aux spécifications prévues au CGI), la TVA y
afférente pourra être déduite dès lors que les autres conditions de déduction sont remplies.
2. Chez le récepteur des factures
110
Lorsque les contrôles réalisés par l’entreprise réceptrice des factures ne permettent pas
d'établir une piste d'audit fiable entre les factures reçues et les livraisons de biens ou les prestations de services y afférentes, les factures ne sont plus considérées comme des pièces
justificatives et la déduction de la taxe sera remise en cause dans cette entreprise.
II. Contrôle des systèmes d'échange de données informatisées et de la signature électronique « qualifiée »
120
La valeur probante d'une facture dépend notamment de l'utilisation d'un
dispositif technique assurant au système une fiabilité équivalente à celle que procurent les factures papier ou électroniques accompagnées de contrôles établissant une piste d'audit fiable et
permettant d'assimiler la facture transmise par voie électronique à un original. Il en est ainsi de la procédure de la signature électronique « qualifiée » ou du recours à l'EDI sous certaines
conditions.
Ainsi, l'utilisation du système de télétransmission ne permet d'assurer de façon autonome
l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures que si le système utilisé est conforme aux prescriptions de
l'article 96 G de l'annexe III au CGI et de
l'article 41 septies de l'annexe IV au CGI.
De même, l'utilisation de la signature électronique « qualifiée » ne permet d'assurer de façon
autonome l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures que si elle respecte les caractéristiques définies par
l'article 96 F de l'annexe III au CGI et
l'article 96 H de l'annexe III au CGI.
130
Dans le cadre de l'exercice de son droit de contrôle, d'enquête ou de
communication, l'administration peut s'assurer du respect des normes techniques définies aux articles précédemment cités pour vérifier le caractère authentique, intègre et lisible des factures
transmises par EDI ou assorties d'une signature électronique.
A cette fin, les entreprises doivent tout mettre en œuvre afin de faciliter le
contrôle des agents.
140
Par ailleurs, en application de
l'article L. 80 FA du LPF, les agents de l'administration peuvent intervenir de manière inopinée pour vérifier la
conformité technique du fonctionnement du système de télétransmission et de la procédure de signature électronique « qualifiée ».
Ce contrôle inopiné est distinct de celui prévu au cinquième alinéa de
l'article L. 47 du LPF (BOI-CF-PGR-20-10 au I-B-1-c § 140 et
suivants).
A. Compétence des agents
150
Les agents de la direction générale des finances publiques ont compétence pour contrôler la
conformité du fonctionnement du système de télétransmission et de la procédure de signature électronique « qualifiée » dans les locaux professionnels des entreprises émettrices et réceptrices et, au
besoin, dans ceux des prestataires de service de télétransmission, en procédant à des tests de manière inopinée.
Conformément à
l'article R. 80 F-1 du LPF, les contrôles peuvent être effectués par les agents de catégorie A ou B de la direction
générale des finances publiques.
B. Intervention sur place
1. Remise d'un avis d'intervention
160
Lors de l'intervention inopinée, un avis d'intervention est remis à
l'intéressé ou à son représentant avant le commencement des opérations. Il précise le nom, la fonction et le service de l'administration auquel l'agent vérificateur est affecté ainsi que les
opérations techniques envisagées sur le système de télétransmission et de la procédure de signature électronique « qualifiée ». Les tests ne peuvent avoir lieu en l'absence du contribuable ou d'un
représentant de l'entreprise.
170
Lorsque la télétransmission ou la procédure de signature électronique
« qualifiée » des factures est confiée à un prestataire extérieur à l'entreprise utilisatrice, cette dernière doit s'assurer que les agents de l'administration pourront accéder aux logiciels ou au
dispositif de signature électronique. L'entreprise doit donner mandat au prestataire pour répondre aux demandes de l'administration. Ce mandat doit obligatoirement être mentionné dans le contrat de
sous-traitance.
2. Accès des agents de l'administration à la documentation
180
Conformément à
l'article 41 septies de l'annexe IV au CGI, les agents de l'administration peuvent consulter la documentation
relative au logiciel de télétransmission. Il s'agit des éléments habituellement constitutifs d'une documentation informatique, c'est-à-dire les guides utilisateurs, ainsi que les dossiers concernant
le développement (architecture, analyse fonctionnelle et organique) et l'exploitation.
190
L'attention est appelée sur la nécessité pour les entreprises de garantir aux
agents de l'administration l'accès à cette documentation, particulièrement lorsque les logiciels ont été développés par des concepteurs indépendants de l'entreprise contrôlée. Dans cette situation, la
rédaction de clauses contractuelles permettant l'accès aux données devra être prévue avec les concepteurs.
3. Nature des tests
200
L'administration peut s'assurer de la conformité du fonctionnement du système de
télétransmission et de la procédure de signature électronique aux exigences de l'article 96 F de l'annexe III au CGI
et de l'article 96 G de l'annexe III au CGI par la réalisation d'opérations techniques.
S'agissant du contrôle du système de télétransmission, les tests peuvent consister en la
vérification de l'existence et du contenu des listes récapitulatives des messages émis et reçus prévues au III de l'article 96 G précité. Ils peuvent également consister en la réalisation d'opérations
techniques sur le système de télétransmission, ainsi qu'en l'accès aux archives des informations relatives aux émetteurs/récepteurs de la période visée.
S'agissant du contrôle du système de signature électronique, la vérification peut porter sur
la conformité du dispositif sécurisé de création de signature, sur les caractéristiques du certificat électronique qualifié (qualité et validité du certificat), sur les fonctions de l'application
logicielle ainsi que sur la validation de l'unicité de la signature émise (par exemple en cas de réémission de facture). L'empreinte des factures peut également être vérifiée.
Le dernier alinéa de
l'article L. 80 FA du LPF prévoit que ces opérations peuvent être réalisées par l'entreprise sous le contrôle des
agents de l'administration.
Pour la mise en œuvre des tests techniques, les agents de l'administration peuvent demander le
concours du personnel des entreprises utilisatrices.
210
Les opérations techniques peuvent comprendre des tests permettant notamment :
- d'identifier les émetteurs et les récepteurs ;
- d'effectuer des investigations de nature à s'assurer de l'exactitude et de l'exhaustivité de
la liste récapitulative, de l'intégrité des messages émis et/ou reçus, ainsi que des possibilités de restitution, s'agissant du système de télétransmission ;
- d'établir des liaisons entre émetteurs et récepteurs.
4. Conséquence des résultats des contrôles
220
A l'issue de son intervention, l'agent de l'administration informe l'entreprise des résultats
des tests effectués puis dresse un procès-verbal constatant soit la conformité du système utilisé par rapport aux prescriptions de
l'article 96 F de l'annexe III au CGI s'agissant de la procédure de signature électronique, et de
l'article 96 G de l'annexe III au CGI et
l'article 41 septies de l'annexe IV au CGI s'agissant de la procédure de télétransmission, soit les
manquements relevés. Ce procès-verbal est notifié à l'entreprise par remise directe ou par envoi postal.
230
Si le système est reconnu conforme, l'entreprise peut continuer à l'utiliser. Si des
manquements ont été constatés, ou si les agents de l'administration n'ont pu mettre en œuvre les tests nécessaires, le contribuable dispose d'un délai de 30 jours à compter de la date de remise ou de
réception du procès-verbal pour formuler des observations, apporter des justifications ou procéder à la régularisation du fonctionnement du système ou de la procédure.
C. Sanctions
240
A défaut de régularisation dans le délai de 30 jours ou de justifications
admises par l'administration, le système permettant la transmission des factures visé à l'article 96 G de l'annexe III
au CGI ou le dispositif de signature électronique dont les conditions sont prévues par l'article 96 F de l'annexe
III au CGI ne sera plus considéré, à lui seul, comme permettant d'assurer l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures.
250
En conséquence, au-delà de ce délai de 30 jours, les factures transmises en
vertu du système contrôlé ne constituent plus des factures d'origine au sens de l'article 286 du CGI et de
l'article 289 du CGI. Il s'ensuit que la TVA relative à ces factures n'est plus déductible. Le fournisseur est alors tenu
d'émettre des factures papier ou des factures sécurisées au moyen d'un autre procédé autorisé pour permettre l'exercice du droit à déduction par ses clients.
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-DECLA-30-20-30-50
|
https://bofip.impots.gouv.fr/bofip/8869-PGP.html/identifiant=BOI-TVA-DECLA-30-20-30-50-20180207
|
2018-02-07 00:00:00
|
2fe7905369b79dca30a80bbbb52329a2ab1b9de5ccea020850ca3519696dcefd
|
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] |
1
L'article 797 du code général des impôts (CGI) exonère de droits
de mutation par décès, sous certaines conditions, les immeubles non bâtis et les droits portant sur ces immeubles qui sont indivis au sein d'une parcelle cadastrale et dépourvus de titres de
propriété.
I. Champ d'application
A. Mutations visées
10
Le régime défini à l'article 797 du CGI tel qu'il
résulte de
l'article
11 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 concerne les mutations par décès intervenues à compter de la publication de la loi de finances pour 2014 au Journal officiel,
soit le 30 décembre 2013.
B. Biens visés
20
L'exonération s'applique aux immeubles non bâtis et aux droits portant sur ces immeubles, sous
réserve du respect des conditions cumulatives suivantes :
- les immeubles considérés sont indivis au sein d'une parcelle cadastrale. Sur la définition de
parcelle cadastrale, il convient de se reporter au I-A-3-a § 90 du BOI-CAD-DIFF-10 ;
- la valeur totale des immeubles considérés est inférieure à 5 000 € lorsqu'ils sont constitués
d'une seule parcelle et à 10 000 € lorsqu'ils sont constitués de deux parcelles contiguës ;
- le droit de propriété du défunt n'a pas été constaté avant son décès par un acte régulièrement
transcrit ou publié ;
- les attestations notariées mentionnées au 3° de
l'article
28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière et relatives à ces biens sont publiées dans un délai de vingt-quatre mois à compter du décès.
II. Régime applicable
30
L'exonération de droits de mutation par décès prévue à
l'article 797 CGI à raison de biens visés au I-B § 20 inclus dans des successions visées au I-B §
10 est totale.
Elle n'est toutefois applicable qu'à raison d'une seule parcelle ou de deux parcelles
contiguës en indivision par succession.
40
Il est rappelé que conformément aux règles de droit commun, la valeur vénale des immeubles et
droits immobiliers doit être portée dans la déclaration de succession.
50
L'exonération de droits de mutation par décès s'applique aux immeubles non bâtis et droits
immobiliers portant sur ces immeubles pour lesquels le droit de propriété du défunt n'a pas été constaté antérieurement à son décès par un acte régulièrement transcrit ou publié à la condition que les
attestations notariées mentionnées au 3° de
l'article
28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière et relatives à ces biens sont publiées dans un délai de vingt-quatre mois à compter du décès.
A cet égard, en vertu de l'article
2453 du code civil, il est précisé que la date de publication des attestations notariées mentionnées au 3° de l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité
foncière s'entend de la date à laquelle elles sont déposées au service de publicité foncière, sauf dans l'hypothèse où le comptable public responsable du service chargé de la publicité foncière
opposerait un refus de dépôt ou un rejet de la formalité conformément aux cas prévus par les textes applicables en matière de publicité foncière.
L'acte de partage publié conformément aux dispositions du dernier alinéa de
l'article
29 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière modifié tient lieu d'attestation notariée au sens du 4° du I de
l'article 797 du CGI.
L'inscription du droit de propriété du défunt au livre foncier des départements du Haut-Rhin,
du Bas-Rhin et de la Moselle, ou au livre foncier de Mayotte vaut, dans ces départements, publication des attestations notariées mentionnées au 3° de
l'article
28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière au sens du 4° du I de l'article 797 du CGI.
60
L'article 29 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière et
le 3° de l'article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière prescrivent la publication par voie d'attestation de toute transmission ou constitution de droits
réels immobiliers.
Ainsi, les attestations notariées visées au II § 50 dont la publication dans
les vingt-quatre mois du décès conditionne l'application de l'exonération prévue à l'article 797 du CGI, doivent notamment
comporter :
- les désignations cadastrales des immeubles ou droits réels immobiliers ;
- les identifications du défunt et de ses héritiers et de ses légataires ;
- l'effet relatif visé à
l'article
3 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, c'est-à-dire l'origine de la propriété : la règle de l'effet relatif consiste à établir un lien à travers la chaîne
de publications entre les formalités successives.
70
A défaut de publication des attestations notariées mentionnées au 3° de
l'article
28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière relatives à ces biens dans les vingt-quatre mois du décès,
l'article 1840 G ter du CGI prévoit que les héritiers ou légataires, ou leurs ayants cause à titre gratuit sont tenus
d'acquitter dans le mois suivant l'expiration du délai de vingt-quatre mois les droits de succession afférents aux immeubles ou aux droits réels immobiliers en cause et dont la mutation par décès a
été dispensée.
A ces droits s'ajoute également l'intérêt de retard prévu par
l'article 1727 du CGI.
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Bulletin officiel des finances publiques - impôts
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BOI-ENR-DMTG-10-20-30-130
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https://bofip.impots.gouv.fr/bofip/9276-PGP.html/identifiant=BOI-ENR-DMTG-10-20-30-130-20141030
|
2014-10-30 00:00:00
|
b1ae38f5c7bfb16fd608e77f28d58558a4078a366a80b42fcb01c7de62faec4f
|
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] |
Remarque : Les imprimés cités dans cette annexe et comportant un n° CERFA sont
accessibles en ligne sur le site www.impots.gouv.fr. en saisissant la référence de l'imprimé ou du formulaire dans la zone de recherche.
I. Examen de concordance, de cohérence et de vraisemblance de la déclaration de résultats et de ses annexes
A. Contrôle de premier niveau : le contrôle formel
1
- Vérifier si l’association agréée (AA) a reçu l’ensemble des documents indispensables pour
assurer correctement sa mission de contrôle : déclaration de résultats et ensemble des annexes, tableaux OG, balance, tableau de trésorerie, détail des immobilisations s’il y a lieu, déclaration n°
2036-SD (CERFA n° 11088) pour les sociétés civiles de moyens ;
- Vérifier que les revenus en cause entrent bien dans la catégorie des bénéfices non
commerciaux (BNC). Cet examen doit avoir été effectué par l’AA préalablement à la prise en compte de l’adhésion ;
- Vérifier que les déclarations souscrites correspondent bien au régime d’imposition
applicable. S’assurer également qu’il est fait mention de la taxe sur la valeur ajoutée (TVA) pour une profession qui y est légalement assujettie et que l’AA a reçu les déclarations permettant le
rapprochement entre la déclaration de résultats et les déclarations de taxes sur le chiffre d’affaires (copies papier ou dématérialisées de la déclaration n°
3517-S-SD(CA12/CA12E) [CERFA n° 11417] ou des déclarations n°
3310-CA3-SD [CERFA n° 10963]) ;
- Vérifier que les adhérents respectent la nomenclature comptable, un plan comptable
professionnel ou le plan comptable général et tiennent compte des conseils et informations qui leur sont donnés en matière fiscale et comptable, en procédant à un certain nombre d’examens :
- lorsque l’AA tient la comptabilité, une trace écrite doit figurer au dossier attestant que les travaux comptables sont
réalisés conformément à la nomenclature, à un plan comptable professionnel ou au plan comptable général ;
- lorsque l’adhérent tient lui-même sa comptabilité, une trace écrite du contrôle de méthodologie effectué par l’AA doit
figurer au dossier ;
- lorsque l’adhérent confie sa comptabilité à un professionnel de l’expertise comptable, doit figurer au dossier : soit la
déclaration du professionnel mentionnée au II-A-2 § 130 du BOI-DJC-OA-20-10-20-20, soit une trace justifiant que l’AA a examiné la méthodologie comptable ;
- S’assurer de la régularité des déclarations reçues et de la concordance avec la
comptabilité ;
- S’assurer que les informations portées dans la rubrique «1 » de la déclaration n°
2035-A-SD (CERFA n° 11177) sont complètes et cohérentes par
rapport à l’année N-1 et par rapport aux informations connues de l’AA ;
- S’assurer que la déclaration ne comporte pas d’erreurs de calculs (totaux intermédiaires,
reports, etc.) ;
- Tableau des immobilisations et amortissements : si la rubrique « dotations aux
amortissements » est servie dans la déclaration n° 2035-B-SD
(CERFA n° 11178), s’assurer, si le tableau des immobilisations et amortissements n’est pas servi, de la présence en annexe de la déclaration d’un état du même modèle ;
- Recettes : si la rubrique gains divers est utilisée, s’assurer qu’un détail du poste a été
fourni ;
- Dépenses professionnelles :
- pour les « frais de véhicules », si la case « évaluation forfaitaire » est cochée, s’assurer
que le tableau barème kilométrique au niveau de la déclaration n° 2035-B-SD est correctement rempli ;
- pour les « charges sociales personnelles », vérifier que la ventilation entre les
cotisations obligatoires et les cotisations facultatives est bien portée dans les rubriques correspondantes ;
- si la rubrique pertes diverses est utilisée, s’assurer qu’un détail du poste a été fourni ;
- Détermination du résultat :
- si l’une des rubriques « plus-value ou moins-value à court terme » a été utilisée, s’assurer
que le détail a été porté dans le cadre « détermination des plus ou moins-values » de la déclaration
n° 2035-SD (CERFA n° 11176) ;
- si la rubrique « divers à réintégrer » est utilisée, s’assurer qu’un détail du poste a été
fourni ;
- si la rubrique « divers à déduire » est utilisée, s’assurer que le détail fourni est complet
;
- vérifier que le bénéfice ou le déficit porté sur la déclaration n°
2035-B-SD est conforme au résultat porté sur la page 1 de la déclaration n° 2035-SD ;
- TVA : pour les professionnels assujettis à la TVA, s’assurer que les rubriques concernant la
TVA sont bien remplies sur la déclaration n° 2035-B-SD ;
- Attestation :
- vérifier que les conditions de délivrance de l’attestation sont bien remplies ;
- pour la condition de durée de l’adhésion, rapprochement avec le bulletin d’adhésion.
B. Contrôle de deuxième niveau : contrôle de concordance, de cohérence et de vraisemblance des informations portées sur la
déclaration de résultats et ses annexes
10
Dans la mesure où un échantillon significatif d’adhérents exerçant dans des conditions
voisines peut être dégagé, une comparaison de l’évolution des différents postes de leurs déclarations et des ratios obtenus peut s’avérer utile, à titre indicatif.
Tableau des immobilisations et amortissements
S’assurer que les taux d’amortissement pratiqués correspondent à la durée normale d’utilisation du bien amorti.
S’assurer, en cas d’acquisition ou de cession en cours d’année, que la réduction prorata temporis a bien été
appliquée ; les terrains ne sont pas amortissables.
Pour les biens servant à la fois à titre privé et à titre professionnel, veiller à ce que l’amortissement effectivement
déduit ne corresponde qu’à la part d’utilisation professionnelle.
Pour les véhicules automobiles, s’assurer que la fraction excédentaire d’amortissement a bien été réintégrée conformément
au code général des impôts (CGI) (BOI-BIC-AMT-20-40-50).
S’assurer que le total des dotations aux amortissements porté en page 2 de la déclaration n°
2035-SD (CERFA n° 11176) est égal au montant porté dans la
rubrique “dotations aux amortissements” de la déclaration n°
2035-B-SD (CERFA n° 11178).
En présence de dotations d’amortissements en provenance d’une société civile de moyen, s’assurer que le montant est
conforme à celui porté dans la ventilation des charges entre associés dans la déclaration n° 2036-SD
(CERFA n° 11088).
D’une manière générale, pour détecter des éventuelles sorties d’immobilisations, rapprocher le tableau des
amortissements de l’année N-1 du tableau correspondant de l’année N.
Détermination des plus ou moins-values
Vérifier le calcul des plus ou moins-values.
Vérifier les conditions d’exonération, de report et de sursis s’il y a lieu.
Vérifier les moins-values à long terme et, en cas de cessation d’activité, s’assurer de la date de création.
Répartition des résultats entre les associés
En cas d’exercice de l’activité professionnelle sous forme de société, s’assurer que :
- le total de la quote-part de résultats affectée aux associés est égal au “bénéfice” ou au “déficit” déterminé sur la
déclaration n° 2035-B-SD (CERFA n° 11178) ;
- les charges professionnelles individuelles sont bien portées dans la rubrique concernée ;
- les charges professionnelles individuelles portées dans la rubrique “détermination des résultats entre les associés”
de la déclaration n° 2035-SD (CERFA n° 11176) n’ont pas fait l’objet d’une déduction au niveau du résultat de la société (charges sociales, etc.).
RECETTES
Recettes encaissées
Mesurer l’évolution et l’importance de ce poste.
Rapprocher les recettes réalisées de l’ensemble des dépenses (autres que frais financiers) ou de certaines dépenses en
établissant le ratio recettes/dépenses.
Mesurer l’évolution de ce ratio sur 3 ans.
Examiner les produits financiers éventuels et les gains exceptionnels.
En présence de BNC non professionnels : analyser la nature des recettes.
Débours et honoraires rétrocédés
Comparer recettes et honoraires rétrocédés ; s’assurer que la présence de ces postes est compatible avec la profession
exercée.
Mesurer l’évolution de chacun de ces postes sur 3 ans.
Rapprocher avec le montant des recettes brutes et établir le ratio débours/honoraires encaissés.
Mesurer l’évolution de ces ratios sur 3 ans.
DÉPENSES
Dépenses professionnelles
S’assurer qu’elles ne sont pas évaluées de manière forfaitaire (sauf cas particuliers prévus par le CGI ou le
BOI-BNC-BASE-40-20), qu’elles sont en rapport avec l’importance et les conditions d’exercice de l’activité et ne concernent que la profession.
Porter une attention particulière aux dépenses susceptibles d’avoir un caractère mixte : locaux, frais de personnel,
véhicule (BOI-BNC-BASE-40-10).
D’une manière générale, mesurer l’évolution des différents postes de dépenses sur 3 ans.
En cas de variation importante, demander des précisions ; pour tout poste anormalement élevé, demander également des
précisions.
Si la rubrique “Montant des salaires perçus” en contrepartie de services assurés, est remplie sur la déclaration n°
2035-SD (CERFA n° 11176), et selon le montant concerné, vérifier si les dépenses liées à l’activité salariée n’ont pas été déduites des résultats de l’activité BNC.
Achats
Examiner le poste qui doit normalement être peu élevé ou nul sauf pour certaines activités (par exemple vétérinaires,
chirurgiens dentistes, orthodontiste, médecins anapathes, laboratoires d’analyses médicales).
Frais de personnel
Rapprocher le montant des salaires versés du nombre de salariés, du montant des charges sociales, des honoraires
encaissés, du bénéfice réalisé et de la nature de l’activité.
S’assurer que le montant déduit au titre des salaires est un montant net de charges sociales.
Mesurer l’évolution du poste sur 3 ans par rapport au bénéfice et aux recettes encaissées.
Analyser le ratio salaires nets/total des recettes.
Impôts et taxes
S’assurer, dans la mesure du possible, que seuls les impôts et taxes déductibles ont été portés en déduction.
Pour les adhérents assujettis à la TVA ayant opté pour une comptabilité hors taxe, vérifier que, pour l’année de
passage d’une comptabilité TVA incluse à une comptabilité hors taxe, la déclaration comporte bien en annexe le détail des régularisations effectuées.
Rapprocher avec les rubriques “divers à réintégrer” et “divers à déduire”.
S’assurer les années suivantes que la TVA n’est pas portée en déduction.
Pour les sociétés et groupements d’exercice, la ligne “contribution économique territoriale” n’a pas en principe à être
servie. Si toutefois elle est servie, s’assurer qu’il n’y a pas de double emploi en demandant aux associés de produire une copie de la note annexe jointe à la déclaration n°
2042 (CERFA n° 10330) et donnant le détail de leurs frais professionnels personnels.
Surveiller les variations erratiques de ce poste ainsi que l’évolution du ratio contribution économique territoriale et
autre impôts et taxes/recettes.
Vérifier que la ligne “CSG” ne comporte que le montant déductible de la CSG, ou à défaut que la part non déductible a
bien été réintégrée dans la rubrique “divers à réintégrer” sur la déclaration n° 2035-B-SD (CERFA n° 11178).
Loyers et charges locatives
Si la rubrique “Loyers” est servie et s’il existe des immeubles dans le poste immobilisations, vérifier les conditions
d’exercice de l’activité (par exemple : bureaux secondaires).
En cas de location à soi-même, s’assurer que l’adhérent prend l’engagement de respecter les conditions de déductibilité
posées par la jurisprudence du Conseil d’État et la doctrine administrative (attestation, lettre, etc.).
En cas d’exercice d’activité à la même adresse que le domicile de l’adhérent, s’assurer que les loyers et charges ne
concernent que la partie à usage professionnel.
Location de matériel et de mobilier
S’assurer de la cohérence du poste par rapport à l’activité, vérifier que l’indemnité de rachat en fin de contrat n’est
pas comptabilisée dans ce poste.
En cas de location de véhicules de tourisme
(BOI-BIC-AMT-20-40-50 au II § 220 à 320), s’assurer que la part non déductible correspondant à l’amortissement excédentaire chez le bailleur
est réintégrée dans la rubrique “divers à réintégrer” sur la déclaration n° 2035-B SD (CERFA n° 11178).
Entretien réparation
S’assurer, si elles paraissent élevées, qu’il ne s’agit pas de dépenses d’amélioration ou de grosses réparations qui
doivent être considérées comme immobilisations et faire l’objet d’un amortissement.
Être attentif à la distinction entre charges locatives et charges de propriété.
Petit outillage
Demander des précisions à l’adhérent si le poste est élevé.
S’assurer que le prix d’acquisition unitaire hors taxe des matériels et outillages ainsi que des matériels de bureau et
des logiciels est conforme aux seuils en vigueur.
Chauffage eau gaz électricité
En cas d’exercice d’activité à la même adresse que le domicile de l’adhérent, s’assurer que ces charges ne concernent
que la partie à usage professionnel. Être attentif à la distinction entre charges locatives et charges de propriété.
Honoraires ne constituant pas des rétrocessions
S’assurer de la cohérence du montant par rapport à la nature de l’activité.
Primes d’assurance
S’assurer qu’il ne s’agit pas de primes d’assurance vie et vérifier les conditions de déductibilité des autres
contrats.
Frais de véhicules
Pour les adhérents ayant opté pour le barème d'évaluation forfaitaire
(BOI-BAREME-000001), vérifier la conformité du tarif kilométrique avec le type de véhicule et le kilométrage.
S’assurer que le kilométrage indiqué est en rapport avec l’importance et les conditions d’activité de la profession.
Apprécier l’importance du poste par rapport aux conditions d’exercice de la profession.
Autres frais de déplacement
Pour tous les adhérents : examiner l’importance des frais de déplacement autres que les frais de voiture.
Analyser le ratio frais de transport et déplacement/total des recettes.
Apprécier l’importance du poste par rapport aux conditions d’exercice de la profession.
Demander, pour les exercices en société, le détail de la quote-part des frais professionnels individuels.
Charges sociales personnelles
S’assurer qu’il s’agit bien des sommes versées dans le cadre d’un régime obligatoire de base ou complémentaire (compte
tenu de la profession exercée et du bénéfice réalisé).
Pour les sociétés et groupements, la ligne correspondante n’a pas en principe à être servie.
Si elle est servie, s’assurer alors qu’il n’y a pas de double emploi en demandant aux associés de produire une copie de
la note annexe jointe à la déclaration n° 2042 (CERFA n° 10330) et donnant le détail de leurs frais professionnels individuels.
Analyser le ratio charges sociales personnelles/bénéfice.
Si les sommes paraissent supérieures aux normes, s’assurer qu’elles ne comprennent pas une assurance complémentaire ou
d’autres charges non déductibles.
Vérifier, pour les cotisations facultatives (loi Madelin, etc.), que les conditions de déductibilité sont réunies
(BOI-BNC-BASE-40-60-50-10 au II-B § 340 à 560).
Frais divers de gestion
(dont frais de réception)
Demander des précisions si certains postes de cette rubrique sont élevés eu égard à la profession.
S’assurer qu’ils ne sont pas évalués de manière forfaitaire.
Pour les médecins de secteur I ayant opté pour la déduction forfaitaire de 2 %
(BOI-BNC-SECT-40 au II-A-1-a § 120 à 150), s’assurer que les dépenses couvertes par ce forfait ne font pas l’objet d’une double déduction
dans une autre rubrique.
Pour le poste cotisations syndicales et professionnelles, s’assurer que ce poste ne comprend pas des cotisations à
caractère privé.
Analyser le ratio FDG/ total des recettes.
Frais financiers
Demander le détail du poste s’il paraît élevé.
Mesurer l’évolution du poste sur 3 ans par rapport au bénéfice et aux recettes encaissées.
Rapprocher également avec le tableau des immobilisations. Une augmentation du poste doit correspondre en principe à une
acquisition d’immobilisations.
Vérifier que les frais financiers ne sont pas dus à un excédent de prélèvements de l’adhérent.
Pertes diverses
Analyser la nature des charges déduites dans cette rubrique.
DÉTERMINATION DU RÉSULTAT
Plus-value
Rapprocher avec le tableau de détermination des plus-values. Si cessions en cours d’année, existence de plus ou
moins-values.
L’examen de la date et du prix d’acquisition, du montant des amortissements pratiqués, de la date et du prix de cession
permet de déterminer la nature de la plus-value réalisée.
Rapprocher également avec le tableau des immobilisations de l’année précédente. Cette comparaison permet
de connaître les biens qui ne figurent plus l’année N et qui peuvent avoir été vendus (biens non encore amortis ou apparition de biens de remplacement).
Assurer le suivi des deux années suivant la réintégration de la fraction des plus-values à court terme dont
l’imposition est différée en examinant le poste “divers à réintégrer”.
Divers à réintégrer
S’assurer notamment de la présence des différentes réintégrations à caractère fiscal : amortissement non déductible,
usage privé de véhicule, quote-part personnelle de certaines charges déduites sur la déclaration n°
2035-A-SD (CERFA n° 11177), quote-part éventuelle de la CSG
non déductible, quote-part éventuelle des cotisations sociales facultatives.
Bénéfice ou déficit de SCM
S’assurer que le montant est égal à celui de la déclaration
n° 2036-SD (CERFA n° 11088).
Frais d’établissement
La ligne correspondante ne peut être servie en principe que pour les cinq premières années d'activité.
Rapprocher avec les déclarations antérieures portant mention de “frais d’établissement” ; le montant porté
doit en règle générale être identique.
Divers à déduire
En cas d’exonération, vérifier que les conditions prévues par le CGI sont respectées :
- pour les médecins conventionnés du secteur I, vérifier la cohérence du calcul de la déduction forfaitaire ;
- pour les autres postes, analyser la nature des autres charges déduites dans cette rubrique.
Bénéfice
Mesurer l’évolution sur 3 ans du bénéfice déclaré.
Rapprocher avec les recettes brutes et établir le ratio bénéfice/recettes.
Mesurer l’évolution de ce ratio sur 3 ans et rapprocher avec le ratio des adhérents exerçant dans des conditions
voisines.
Balance sommaire de trésorerie professionnelle
Comparer les ressources et les emplois sur 3 ans :
- si Ressources > Emplois, situation a priori normale ;
- si Emplois > Ressources, des précisions doivent être demandées.
II. Examen de concordance, de cohérence et de vraisemblance entre les déclarations de résultats et les déclarations de
chiffre d’affaires
20
L’objectif de cet examen est de :
- rapprocher les éléments portés sur la déclaration n°
2035-SD (CERFA n° 11176) et sur les déclarations n°
3310-CA3-SD (CERFA n° 10963) ou n°
3517-S-SD (CA12/CA12E) (CERFA n° 11417) [pour le régime simplifié] ;
- détecter les incohérences ou anomalies apparentes tant sur les bases déclarées que sur la
TVA collectée ;
- détecter les incohérences sur le montant global de la TVA déduite (par exemple respect des
règles du prorata) et s’il y lieu :
- demander aux adhérents les précisions ou justifications selon les cas,
- faire procéder aux déclarations rectificatives si nécessaire.
L’AA doit demander à l’adhérent de lui communiquer par tous moyens à sa convenance les
éléments de nature à lui permettre de réaliser le rapprochement entre les déclarations de résultats et les déclarations de chiffre d’affaires au niveau de la base taxable, de la TVA collectée et de la
TVA déduite.
Ainsi, l’AA devra être nécessairement en possession des copies de déclarations de taxes sur
le chiffre d’affaires pour effectuer les travaux de rapprochement mentionnés ci-dessous.
A. Premier niveau de contrôle : vérification du régime et des modalités de l’imposition aux taxes sur le chiffre
d’affaires
30
Examen des conditions d’imposition à la TVA
L’AA doit :
- vérifier le régime d’imposition aux taxes sur le chiffre d’affaires en fonction des informations
disponibles dans la déclaration de résultats et les documents contenus dans le dossier de l’adhérent (activité assujettie ou non, options éventuelles, franchise en base, etc.) ;
- vérifier le caractère total ou partiel de l’assujettissement (contrôle du prorata le cas échéant) ;
- vérifier les conditions d’exonération (activité exonérée par nature, chiffre d’affaire inférieur au
seuil d’imposition, etc.) ;
- vérifier la conformité des taux d’imposition de la TVA à la législation en vigueur ;
- vérifier si la déclaration de résultats est établie HT ou TVA incluse.
B. Deuxième niveau de contrôle : rapprochement des informations de la déclaration de résultats avec les informations des
déclarations de chiffre d’affaires
40
L’AA doit :
Base imposable
- rapprocher les montants portés dans les rubriques « recettes » de la déclaration n°
2035-SD (CERFA n° 11176) avec les montants cumulés portés
sur les déclarations de chiffre d’affaires se rapportant à la même période fiscale (tenir compte du mode de présentation de la déclaration de résultat en HT ou en TTC) ;
- en cas d’écart constaté, analyser les motifs de cet écart et s’assurer du bien fondé des sommes éventuellement non
portées sur les déclarations de chiffre d’affaires. Demander toute justification à l’adhérent et faire procéder aux rectifications si nécessaire ;
- analyser la ventilation des bases déclarées à la TVA : base taxable, base exonérée, livraison intracommunautaire,
etc. et, en cas d’incohérence en fonction de la nature de l’activité, demander des explications sur les sommes non assujetties à la TVA.
TVA collectée
- vérifier que les taux pratiqués sont cohérents par rapport aux activités de l’adhérent et aux
opérations déclarées ;
- porter une attention particulière sur les taux différents du taux normal ;
- vérifier que le montant de la TVA collectée et déclarée sur les déclarations de chiffre d’affaires est
cohérent par rapport au total des recettes ;
- rapprocher le montant de la TVA collectée issu des déclarations de chiffre d’affaires avec les montants
indiqués dans le cadre « TVA » de la déclaration n°
2035-B-SD (CERFA n° 11178) ;
- en cas d’écart constaté, analyser les motifs de cet écart en demandant toute justification à l’adhérent et faire
procéder aux rectifications nécessaires.
TVA déductible
- vérifier que le montant global de la TVA déduite sur les déclarations n°
3310-CA3-SD (CERFA n° 10963) ou n°
3517-S-SD (CA12/CA12E) (CERFA n° 11417) est cohérent par rapport aux montants des
charges portés sur la déclaration n° 2035-A-SD (CERFA n°
11177) ;
- pour réaliser ce contrôle global, l’AA peut utiliser tous moyens à sa convenance. A titre d’exemple, la méthode
d’approche globale qui suit peut être utilisée :
- déterminer le montant optimal de la base de la TVA déductible sur biens et services hors
immobilisations :
+ montant total des charges de la déclaration n° 2035-A-SD
+ montant des honoraires rétrocédés
- frais de personnel
- impôts et taxes
- primes d’assurances
- frais de véhicules
- autres frais de déplacement
- charges sociales personnelles
- frais de réception, de représentation et de congrès
- frais financiers
- pertes diverses
= total de la base théorique susceptible de générer une TVA déductible,
- appliquer à cette base le taux normal de la TVA (sur le HT ou le TTC en fonction de la déclaration de
résultats) pour obtenir un montant « théorique » de TVA déductible,
- appliquer à ce montant le coefficient de déduction de TVA en fonction du prorata pour les assujettis
partiels. Le montant ainsi obtenu constitue le montant théorique maximum à déduire,
- rapprocher ce montant calculé avec le montant de la TVA effectivement déduite :
- si le montant de la TVA effectivement déduite est supérieur au montant calculé, demander les
explications à l’adhérent et faire procéder aux rectifications si nécessaire,
- si le montant de la TVA effectivement déduite est inférieur de manière significative au montant calculé,
demander les explications à l’adhérent et faire procéder aux rectifications si nécessaire ;
- s’assurer que la TVA déduite au titre des biens immobilisés est cohérente par rapport au tableau des
immobilisations ;
- porter une attention particulière sur le caractère non déductible de la TVA sur les véhicules de
tourisme (acquisition, crédit bail, entretien, etc.).
III. Examen de concordance, de cohérence et de vraisemblance entre les déclarations de résultats et les déclarations
relatives à la cotisation sur la valeur ajoutée des entreprises
50
L'objectif de cet examen est de :
- rapprocher les éléments portés sur la déclaration n°
2035-SD (CERFA n° 11176), sur les déclarations n°
1330-CVAE-SD (CERFA n° 14030) et n°
1329-DEF (CERFA n° 14357) ;
- détecter les incohérences ou anomalies apparentes sur le chiffre d'affaires et sur la valeur ajoutée déclarés ;
- détecter les incohérences en matière de codification des établissements (code NIC et code INSEE commune sur 5
caractères), de lieu d'emploi des salariés en dehors de l'entreprise, de période de référence (qui doit correspondre à l'exercice comptable de 12 mois clos au cours de l'année d'imposition) ;
- s'assurer de la correcte ventilation, entre les différentes taxes (ou frais), du montant des acomptes versés au
moment de la liquidation du solde (imprimé n° 1329-DEF), et s'il y a lieu demander aux adhérents les précisions ou justifications selon les cas, ou faire procéder aux déclarations
rectificatives si nécessaire.
L'AA doit demander à l'adhérent de lui communiquer par tous moyens à sa convenance les éléments de nature à lui
permettre de réaliser le rapprochement entre les déclarations de résultats et les déclarations de cotisation sur la valeur ajoutée (CVAE) des entreprises.
Ainsi, l'AA devra être nécessairement en possession des copies de déclarations de CVAE pour effectuer les travaux de
rapprochement mentionnés ci-dessous.
A. Premier niveau de contrôle : vérification de l'assujettissement et de la redevabilité, des codes communes et de la
période de référence
60
L'AA doit :
Examen de la déclaration n° 1330-CVAE-SD
(CERFA n° 14030)
- vérifier l'assujettissement à la CVAE à partir du montant de chiffre d'affaires déclaré sur la déclaration
n°2035-SD (CERFA n° 11176) afin de renseigner le cas échéant
la déclaration n° 1330-CVAE-SD (ou le cadre D de
l'imprimé n° 2035-E-SD[CERFA n° 11700] en cas de mono
établissement au sens de la CVAE) ;
- vérifier que la période de référence portée sur la déclaration n° 1330-CVAE-SD correspond à
l'exercice comptable de 12 mois clos au cours de l'année d'imposition. Dans le cas contraire, s'assurer que le chiffre d'affaires a été correctement proratisé ;
- vérifier que le libellé de la commune de localisation correspond à la fois à la localisation effective de
l'établissement et au numéro de département et au code INSEE de la commune (sur 5 caractères) servis dans le même tableau en se référant au Code Officiel géographique de l'INSEE accessible sur le site
http://www.insee.fr/ ;
- vérifier qu'un même code NIC n'est pas utilisé pour plusieurs établissements ;
- s'assurer, au regard de l'activité exercée, de la pertinence de renseigner le cadre prévu pour déclarer les salariés
dont le lieu d'emploi se situe en dehors de l'entreprise.
Examen de la déclaration n° 1329-DEF
(CERFA n° 14357)
- vérifier la redevabilité à la CVAE à partir du montant de chiffre d'affaires porté sur la déclaration n°
2035-SD (CERFA n° 11176) afin de renseigner le cas échéant la déclaration n°
1329-DEF ;
- vérifier que la période de référence portée sur la déclaration n° 1329-DEF correspond à l'exercice
comptable de 12 mois clos au cours de l'année d'imposition. Dans le cas contraire, s'assurer que le chiffre d'affaires a été correctement proratisé.
B. Deuxième niveau de contrôle : rapprochement des informations de la déclaration de résultats avec les informations des
déclarations de cotisation sur la valeur ajoutée des entreprises
70
L’AA doit :
Contrôles de cohérence
- rapprocher la valeur ajoutée portée au cadre D de l'imprimé n°
2035-E-SD (CERFA n° 11700) avec celle portée sur les
déclarations n° 1330-CVAE-SD (CERFA n° 14030) et
n° 1329-DEF (CERFA n° 14357) ;
- contrôler la cohérence entre le chiffre d'affaires porté sur la déclaration n°
2035-SD (CERFA n° 11176) et celui porté sur les déclarations
n° 1330-CVAE-SD et n° 1329-DEF ;
- analyser les écarts constatés. Demander toute justification à l'adhérent et faire procéder aux rectifications si
nécessaire.
Contrôle de la liquidation
- s'assurer de la correcte ventilation entre les différentes taxes (ou frais), du montant des acomptes versés au moment
de la liquidation du solde.
IV. Examen périodique de sincérité des pièces justificatives
80
L'AA contrôle systématiquement l'éligibilité de l'adhérent aux dépenses fiscales et
dispositifs dérogatoires auxquels celui-ci prétend. Ce contrôle est limité aux seuls dispositifs faisant l'objet d'une ligne spécifique sur les liasses fiscales.
Les amortissements à contrôler sont ceux qui se rapportent uniquement aux nouvelles
acquisitions d'immobilisations réalisées au cours de l'exercice soumis à examen.
De même, ne sont à contrôler que les seules provisions dont les écritures ont été passées au
cours de l'exercice soumis à examen.
En ce qui concerne les réductions et crédits d'impôt dont bénéficient les contribuables
imposés dans la catégorie des bénéfices non commerciaux, les AA contrôlent systématiquement :
Sur la déclaration n° 2035-SD (CERFA n° 11176), cadre 3 "Exonérations et
abattements" :
- Entreprises nouvelles
(CGI, art. 44 sexies) ;
- Zones de revitalisation rurale (ZRR)
(CGI, art. 44 quindecies) ;
- Zones franches d'activité (ZFA)
(CGI, art. 44 quaterdecies) ;
- Zones franches urbaines (ZFU)
(CGI, art. 44 octies et CGI, art. 44
octies A) ;
- Jeunes entreprises innovantes (JEI)
(CGI, art. 44 sexies A).
Sur le tableau n° 2035-B-SD (CERFA n° 11178), cadre "Divers à déduire" :
A côté des dispositifs figurant sur la déclaration n°
2035-SD (exonération ZFU et exonération en faveur des JEI),
l'AA contrôle également la déduction "médecins conventionnés de Secteur I".
Sur la déclaration n° 2069-RCI-SE (CERFA n° 15252) :
- Réduction d'impôt en faveur du mécénat
(CGI, art. 238 bis) ;
- Crédit d'impôt pour investissement en Corse
(CGI, art. 244 quater E) ;
- Crédit d'impôt pour la formation du chef d'entreprise
(CGI, art. 244 quater M) ;
- Crédit d'impôt apprentissage
(CGI, art. 244 quater G) ;
Remarque : Le crédit d'impôt apprentissage est abrogé par
l'article
27 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel pour les périodes d'imposition et exercices ouverts à compter du 1er janvier 2019.
- Crédit d'impôt métiers d'art
(CGI, art. 244 quater O).
En règle générale, l'AA s'assure du respect par l'adhérent des règles d'application du
dispositif fiscal dérogatoire dont il a bénéficié. Elle réalise aussi le contrôle formel des pièces justificatives permettant le bénéfice du dispositif, ainsi que le contrôle de la liquidation.
S'agissant plus particulièrement des dispositifs dits "zonés", prévus à
l'articles 44 sexies du CGI, à l'article 44
sexies A du CGI, à l'article 44 octies du CGI, à
l'article 44 octies A du CGI, à
l'article 44 quaterdecies du CGI et à
l'article 44 quindecies du CGI, l'AA contrôle l'éligibilité des entreprises aux exonérations demandées en raison de
leur implantation. Elle contrôle par ailleurs les conditions d'exonération propres à chaque régime (création ou reprise d'entreprise, secteurs d'activité concernés, taille de l'entreprise, etc.).
Pour cela, elle demande toute pièce justificative utile (contrat d'achat de fonds de
commerce, contrat de travail, extrait K BIS obtenu sur le site www.infogreffe.fr etc.).
Il n'est toutefois pas exigé de contrôle s'agissant de :
- l'exonération ZFA, pour la réalité des informations. Le contrôle se limite à la cohérence
des montants déclarés par l'entreprise ;
- l'exonération JEI, pour la nature des dépenses de recherche. De plus, le contrôle se
limite à un contrôle formel portant sur le respect de conditions telles que le nombre de salariés, la date et les modalités de création, ou encore la détention du capital.
En ce qui concerne les réductions et crédits d'impôt :
- Réduction d'impôt en faveur du mécénat : seuls sont soumis à contrôle les dons en
numéraire d'un montant supérieur à 200 €. Dans une telle hypothèse, l'AA s'assure de la valeur du montant versé. De plus, elle s'assure que les dons effectués par l'entreprise, qu'ils aient été
effectués en numéraire ou en nature et quel que soit leur montant, n'ont pas été déduits du bénéfice ;
- Crédit d'impôt pour la formation du chef d'entreprise : l'AA s'assure que le calcul du
crédit d'impôt respecte les conditions énumérées par l'article 244 quater M du CGI. Pour ce faire, elle s'appuie sur
tout justificatif permettant de s'assurer de la réalité et de la durée des formations suivies par le dirigeant (convocation, billets de transport éventuels, etc.). Le cas échéant, elle demande à
l'adhérent les éléments nécessaires pour justifier les modalités de calcul du crédit d'impôt, soit la fiche d'aide au calcul n°
2079-FCE-FC-SD (CERFA n° 15448), soit tout autre document ;
- Crédit d'impôt en faveur de l'apprentissage : l'AA demande à l'adhérent de fournir les
éléments nécessaires pour justifier les modalités de calcul du crédit d'impôt, soit la fiche d'aide au calcul n°
2079-A-FC-SD (CERFA n° 15439), soit tout autre document ;
- Crédit d'impôt métiers d'art : l'AA s'assure de la réalité de la production de l'ouvrage
et du fait que le calcul du crédit d'impôt respecte les conditions énumérées par l'article 244 quater O du CGI.
Toutefois, elle ne contrôle que l'éligibilité de l'entreprise au crédit d'impôt (au regard des catégories d'entreprises concernées et des activités éligibles) par un contrôle formel de l'imprimé
2079-ART-SD (CERFA n° 13342), à l'exclusion de l'éligibilité des dépenses, eu égard
notamment à la complexité de la notion de "création d'ouvrages réalisés en un seul exemplaire ou en petite série". L'AA s'assure cependant que les subventions publiques éventuellement reçues par
l'entreprise sont correctement déduites du crédit d'impôt.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000465
|
https://bofip.impots.gouv.fr/bofip/9504-PGP.html/identifiant=BOI-ANNX-000465-20190130
|
2019-01-30 00:00:00
|
0177ff22ff7350fe8ee2b6647fb4317c6fce3490431d360cf196f7985ae8c98f
|
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] |
1
En plus de sa rémunération, le salarié peut percevoir des :
- indemnités, primes, allocations et gratifications (section 1, BOI-RSA-CHAMP-20-30-10) ;
- indemnités ou allocations journalières versées aux salariés en cas de maladie, accident ou maternité (section 2, BOI-RSA-CHAMP-20-30-20) ;
- autres prestations à caractère social (section 3, BOI-RSA-CHAMP-20-30-30) ;
- sommes perçues en contrepartie de droits affectés sur un compte épargne-temps (CET) (section 4, BOI-RSA-CHAMP-20-30-40) ;
- avantages en argent ou en nature (section 5, BOI-RSA-CHAMP-20-30-50).
10
Toutes ces rémunérations sont imposables au même titre que la rémunération principale à moins qu'elles ne fassent l'objet d'une exonération expresse.
20
Enfin, les rémunérations afférentes à l'épargne salariale et à l’actionnariat salarié sont traitées au BOI-RSA-ES.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RSA-CHAMP-20-30
|
https://bofip.impots.gouv.fr/bofip/5634-PGP.html/identifiant=BOI-RSA-CHAMP-20-30-20200728
|
2020-07-28 00:00:00
|
16f192046963e49d991b4b8275b43e9bddbac982c9f0e41a2a29cbf5474f1473
|
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0.038776423782110214
] |
Le présent chapitre a pour objet de définir les conditions d'inscription des associations de gestion et de comptabilité à la suite du tableau de l'ordre des experts-comptables.
Seront successivement étudiés :
- la constitution des associations de gestion et de comptabilité, et la nature de leurs membres fondateurs (section 1, BOI-DJC-EXPC-10-10-10) ;
- les conditions à remplir pour les dirigeants et administrateurs d'association de gestion et de comptabilité (section 2, BOI-DJC-EXPC-10-10-20) ;
- les conditions d'effectif et d'encadrement de l'association de gestion et de comptabilité (section 3, BOI-DJC-EXPC10-10-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-DJC-EXPC-10-10
|
https://bofip.impots.gouv.fr/bofip/6136-PGP.html/identifiant=BOI-DJC-EXPC-10-10-20201028
|
2020-10-28 00:00:00
|
1eee3805907a109f5182cd4ad21c39a1a4d7c595044054773cdd68bf33d50662
|
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] |
I. Garantie donnée par l'administration
A. Portée de la garantie
1
Les quartiers généraux peuvent obtenir a priori de l'administration l'assurance que le montant
de leurs bénéfices imposables ne sera pas remis en cause s'ils le déterminent en fonction de la marge bénéficiaire calculée, pour l'ensemble des activités qui relèvent des activités éligibles à ce
régime, en appliquant le taux de marge fixé au montant des charges d'exploitation courantes.
10
La garantie a priori de l'administration porte, à la fois, sur le caractère éligible des
activités et sur la méthode de détermination du bénéfice imposable.
20
La durée de la garantie est déterminée d'un commun accord entre l'administration et la société,
pour une période comprise entre trois et cinq ans.
30
Le taux de marge ainsi que l'ensemble des conditions ayant fait l'objet d'un accord préalable
avec l'administration fiscale doivent être révisés lors de tout changement substantiel des conditions d'exploitation, l'entreprise étant tenue de signaler dans le délai d'un mois les évolutions
significatives de son organisation (cf. nos 360 et 370).
40
En toute hypothèse et en dehors de tels changements, le taux et la méthode seront révisés selon
la périodicité prévue dans l'accord initial.
B. Procédure
50
Les demandes de garantie a priori de l'administration doivent être adressées à la Direction
des Grandes Entreprises.
Direction des Grandes Entreprises (DGE)
8 rue courtois,
93505 Pantin Cedex.
Division IV - Affaires juridiques
Mél : [email protected]
60
Le dossier présenté par l'entreprise devra contenir les informations suivantes.
- présentation du groupe :
identité de la société mère ;
organigramme ;
nature de l'activité ;
pourcentage de répartition de l'activité du groupe selon les zones géographiques (Asie, Europe, Moyen-Orient, Amérique) ;
- les principales données financières consolidées ;
- les fonctions dévolues au quartier général ;
- la liste des sociétés liées bénéficiaires de ses prestations ;
- les moyens de fonctionnement (budget de fonctionnement, nombre de salariés, répartition de
ces salariés par nature d'emploi ...) ;
- les modalités envisagées de facturation des prestations ;
- le taux de marge forfaitaire proposé.
70
Lors de l'instruction de la demande, l'administration a la faculté de solliciter de
l'entreprise les informations de toute nature nécessaires à une prise de décision en toute connaissance de cause.
Tout défaut de communication de ces documents peut justifier le refus de l'administration
d'accorder le régime décrit ci-avant.
80
L'administration communique sa décision par écrit dans un délai de trois mois à compter de la
réception de la demande. Cette période pourra être prorogée des délais nécessaires à l'obtention des renseignements dans le cas de demandes incomplètes.
II. Champ d'application
A. Définition
90
On considère comme « quartier général » une société dont le siège est en France ou un
établissement stable situé en France d'une société dont le siège est à l'étranger, qui dépend d'un groupe international contrôlé depuis la France ou l'étranger, et qui exerce au seul profit de ce
groupe des fonctions de direction, de gestion, de coordination ou de contrôle.
100
Juridiquement, le quartier général peut être constitué sous la forme :
- d'une société de droit français ;
- d'un simple établissement, sans personnalité juridique, d'une société étrangère ;
- d'un département ou d'une division adjoint à une branche d'activité industrielle ou
commerciale d'une entreprise préexistante ou à une société holding
110
Il doit s'agir d'une entité passible en France de l'impôt sur les sociétés.
120
Le régime fiscal décrit ci-après est réservé aux fonctions exercées exclusivement pour le
compte des entreprises du groupe. Si un quartier général fournit des services à des entreprises étrangères au groupe, les bénéfices correspondants doivent donc être déterminés dans les conditions de
droit commun.
130
Sont considérées comme appartenant à un même groupe les sociétés françaises ou étrangères
placées sous le contrôle d'une société mère française ou étrangère, la notion de contrôle s'appréciant au sens de l'article L. 233-3 du
code de commerce .
B. Activités éligibles
140
L'activité du quartier général consiste en la fourniture de prestations de service qui
correspondent à des fonctions de nature essentiellement administrative, non susceptibles de donner lieu à une commercialisation à des tiers. Il s'agit des fonctions de direction, de gestion, de
coordination ou de contrôle.
150
La mission d'un quartier général doit être distinguée de celle des unités opérationnelles ou
d'exploitation telles les unités de recherche, de production ou de commercialisation. Par sa mission, le quartier général a un pouvoir d'impulsion ou de coordination sur les autres unités du groupe.
Il ne doit donc pas réaliser des prestations susceptibles de bénéficier à des tiers au groupe ou d'être utilisées par ces derniers.
160
Ainsi, s'agissant d'un groupe international intervenant dans le secteur de la publicité ou en
matière informatique, le quartier général pourra réaliser des fonctions de direction ou de coordination de l'activité principale du groupe (ex : élaboration de schémas directeurs de l'activité du
groupe dans le domaine du marketing), sans pouvoir en aucun cas concevoir lui-même, par exemple, un message publicitaire ou un produit informatique commercialisables.
170
De même, dans le secteur des établissements de crédit au sens de la
loi n° 84-46 du 24 janvier
1984 modifiée et des entreprises régies par le code des assurances, un quartier général pourra être constitué pour les activités telles que celles précédemment définies, à l'exclusion de toute
activité financière, d'assurance ou de réassurance, génératrice de profit.
180
De façon générale, ne sont admises dans le quartier général que les activités pour lesquelles
il est en pratique extrêmement difficile d'évaluer une valeur marchande, ces activités étant, par nature, spécifiques aux groupes.
Ces activités doivent consister en prestations de services qui correspondent à des fonctions
de direction, de gestion, de coordination ou de contrôle exercées dans les domaines suivants :
- services à caractère administratif et services informatiques relatifs à la gestion
administrative interne du groupe ;
- services à caractère « stratégique » (ex : participation à la définition de la politique du
groupe dans différents domaines) ;
- services de ressources humaines tels que la gestion du personnel, la formation, la mise au
point des systèmes de paie ou la gestion de la paie ;
- services de communication ou de relations publiques (y compris la publicité) et services en
charge de la fourniture et du rassemblement d'informations ;
190
Certaines fonctions propres au secteur des établissements de crédit et des entreprises
d'assurance qui se situent très en amont de l'activité financière proprement dite et sont nettement individualisables peuvent être admises dans le quartier général.
Il s'agit des fonctions dites de post-marché (« back office ») et de certaines
fonctions d'analyse financière.
200
La notion de post-marché désigne les moyens et méthodes mis en œuvre pour traiter et gérer au
niveau administratif, réglementaire, logistique et comptable les opérations financières réalisées par chaque établissement du groupe.
Elle inclut la conception et la gestion de l'ensemble des circuits d'information nécessaires :
- au contrôle a posteriori et au traitement comptable, fiscal, administratif et logistique des
opérations ;
- au règlement et à la livraison des titres ou supports correspondants ;
- à la garde, au suivi et à la gestion des contrats passés avec les contreparties ainsi que
des titres en conservation.
210
Le centre de post-marché ne saurait en revanche en aucun cas être un donneur d'ordre en ce qui
concerne les opérations financières ni assurer un regroupement de ces opérations de façon à optimiser les conditions d'accès du groupe aux différents marchés.
220
L'analyse financière concerne les analyses qui revêtent un caractère général, c'est-à-dire qui
ne sont ni vendues, ni réalisées à l'appui d'un produit commercialisé ou d'une opération particulière. Est donc concernée la fonction consistant à diffuser des informations financières à la clientèle
dans des publications ou lors d'actions de relations publiques ou consistant à réaliser des études à caractère général sur les tendances des différents marchés afin d'assurer une communication à
destination du grand public ou des investisseurs.
230
En revanche, l'analyse financière centrée notamment sur les risques d'insolvabilité des
débiteurs, l'analyse des titres de sociétés cotées dans une optique boursière ou l'analyse de produits financiers divers afin de donner des conseils aux gestionnaires opérationnels qui arbitrent entre
les produits disponibles sur le marché ne peut être admise dans le quartier général.
C. Compétence géographique
240
La compétence du quartier général n'est pas limitée à un secteur géographique déterminé.
Il peut donc agir au profit de l'ensemble des sociétés du groupe sur une base mondiale dans le
cadre des compétences qui lui sont dévolues.
250
Toutefois, le quartier général doit demeurer un démembrement du siège social du groupe et à ce
titre il ne doit pas disposer de pouvoirs complets quant à la gestion des sociétés qui composent ce groupe. Le quartier général n'a donc en aucun cas vocation à se substituer aux échelons décisionnels
du groupe auxquels les actionnaires ont dévolu les pouvoirs généraux de décision.
Le quartier général devra intervenir tout au plus comme préparateur puis relais d'une décision
prise aux échelons décisionnels du groupe.
260
A contrario, lorsque le quartier général intervient pour un secteur géographique limité,
celui-ci doit être néanmoins étendu pour être conforme à la vocation internationale de ce type d'entité.
Aussi un quartier général doit-il rendre des services de manière prépondérante à des sociétés
dont le siège est hors de France ou à des établissements situés hors de France de sociétés du groupe.
270
Cette condition de prépondérance s'apprécie en fonction du rapport suivant :
(Montant total des charges d'exploitation courante (y compris les frais de sous-traitance et
les débours) correspondant aux prestations rendues par le quartier général aux sociétés du groupe qui ont leur siège hors de France ou aux établissements situés hors de France des sociétés du groupe x
100) / Montant total des charges d'exploitation courante (y compris les frais de sous-traitance et les débours)
Le résultat de ce rapport doit excéder 50 %.
III. Modalités pratiques d'imposition à l'impôt sur les sociétés des quartiers généraux
A. Mode de calcul des bénéfices
1. Détermination de la base imposable
a. Détermination des charges à prendre en compte
280
La nature des services rendus par le quartier général (fonctions de direction, gestion,
coordination ou contrôle) et la qualité du bénéficiaire (entités appartenant au même groupe), qui rendent difficile la détermination par l'entreprise d'une valeur marchande des services du quartier
général et sa ventilation entre les diverses entités qui en bénéficient exposent l'entreprise à des remises en cause de son résultat imposable en cas de contrôle.
En conséquence, les quartiers généraux ont la possibilité d'obtenir a priori de
l'administration l'assurance que le montant de leurs bénéfices imposables à l'impôt sur les sociétés ne sera pas remis en cause s'ils le déterminent en fonction d'une marge bénéficiaire pour
l'ensemble des activités qui relèvent des fonctions « quartier général », calculée en appliquant un pourcentage donné au montant des charges d'exploitation courantes.
290
Ces charges, déterminées selon les règles de droit commun de l'impôt sur les sociétés,
s'entendent des frais divers engagés au cours de l'exercice tels qu'ils figurent au débit des comptes de charges (classe 6 du plan comptable,
loi n° 83-353 du 30 avril
1983 et arrêté du 22 juin 1999 portant homologation du règlement 9903 du Comité de Réglementation Comptable), y compris les charges d'intérêt liées au fonctionnement et les amortissements
pratiqués selon le mode linéaire ou le mode dégressif.
300
Ces charges n'incluent pas les débours qui font l'objet de remboursements au quartier général
lorsque ce dernier agit en tant qu'intermédiaire pour le compte de commettants qui sont des sociétés membres du groupe. Il en va ainsi sous réserve que ces débours répondent aux conditions posées à
l'article 267-II-2° du CGI.
310
En outre, les débours doivent revêtir pour le quartier général un caractère occasionnel et
accessoire. Il doit donc s'agir de dépenses ponctuelles engagées pour le compte d'un petit nombre de sociétés du groupe ou de l'une d'entre elles, indépendamment de l'exercice des fonctions normales
du quartier général dont bénéficient par hypothèse toutes ces sociétés. Le caractère accessoire de ces dépenses est réputé respecté si leur montant n'excède pas 10 % des charges d'exploitation
courantes hors débours. Au-delà de ce pourcentage, les débours sont pris en compte dans les charges.
320
Dans la mesure où une partie des activités du quartier général serait sous-traitée, les
frais de sous-traitance correspondants seront pris en compte dans les charges, pour leur totalité ;
Exemple :
- Charges d'exploitation totales : 1 200
dont débours : 200
dont frais de sous-traitance : 500
- Charges d'exploitation hors débours : 1 000 (1 200 – 200)
- Détermination du plafond des débours : 1 000 x 10 % = 100
- Débours à prendre en compte : 100 (200 – 100)
Base soumise à l'application du taux de marge : 1 100 (1 000 + 100)
330
La notion de sous-traitance doit s'apprécier conformément à la définition qui en est donnée
par l'article 1er de la loi n° 75-1334 du 31 décembre 1975 relative à la sous-traitance à savoir l'opération par laquelle un entrepreneur confie par un sous-traité et sous sa responsabilité
à une autre personne appelée sous-traitant tout ou partie de l'exécution du contrat d'entreprise ou u marché public conclu avec le maître de l'ouvrage.
À ce titre, la sous-traitance est une situation qui résulte de deux ou plusieurs contrats
successifs qui reçoivent tous la qualification de contrats d'entreprise aux termes desquels le sous-traitant doit livrer des éléments ou exécuter des prestations que le contractant principal va
incorporer dans un ensemble plus grand commandé par l'entreprise tierce.
Dans ce cadre, la mise à disposition de personnel ne peut être l'objet du contrat liant le
sous-traitant au contractant principal. De même, le sous-traitant ne doit pas être placé dans un état de subordination caractéristique du contrat de travail.
Selon les circonstances, il pourra être approprié de déterminer un taux de marge spécifique
pour les frais de sous-traitance, reflétant dans ce cas la seule activité d'intermédiaire du centre de coordination.
340
Les provisions pour charges sont exclues de la base servant à l'application de la marge, les
charges étant prises en compte lorsqu'elles sont effectivement débitées.
350
L'impôt sur les sociétés et la contribution sociale prévue par
l'article 235 ter ZC du CGI ne sont pas également considérés comme des charges de fonctionnement.
b. Fixation du taux de marge
360
Le taux de marge retenu est fixé au cas par cas, en fonction des caractéristiques de
l'activité du quartier général et de ses conditions d'exercice, au niveau qui correspond le mieux au profit qui aurait été réalisé par une entreprise indépendante dans le respect du principe de pleine
concurrence.
370
Le taux de marge originellement admis n'est pas intangible pour toute la durée d'existence
du quartier général, mais fixé, dans le cadre de la procédure de négociation, pour une période qui ne pourra être inférieure à 3 ans ni supérieure à 5 ans. Il est par ailleurs susceptible d'être
modifié, avant l'expiration de ce délai, en fonction des changements intervenus dans la nature ou les conditions d'exercice des activités et à compter de l'exercice au titre duquel interviennent ces
changements. Il incombe aux entreprises titulaires des accords de signaler à l'administration de tels changements dans le délai d'un mois.
380
La base d'imposition ainsi déterminée est considérée comme reflétant le bénéfice susceptible
d'être réalisé dans des conditions de pleine concurrence. En conséquence, la garantie de l'administration est subordonnée à la condition que le quartier général « facture » ses prestations sur la base
du coût majoré de la marge bénéficiaire fixée.
Toute surfacturation entraînerait la constatation d'un résultat complémentaire imposable à
l'impôt sur les sociétés.
Une sous-facturation s'analyserait par ailleurs en un avantage occulte constituant un revenu
distribué en application, selon le cas, des articles 111 c ou
115 quinquies du CGI. L'impôt de distribution serait donc exigible.
390
Le mode de fixation du bénéfice imposable du quartier général évoqué ci-avant reste sans
incidence sur l'imposition dans les conditions de droit commun des produits financiers hors exploitation, tels les revenus de titres, et des résultats exceptionnels, comme les plus-values ou les
moins-values provenant de la cession d'éléments d'actif immobilisé.
2. Compensation à effectuer dans certains cas
400
Lorsque le quartier général est constitué au sein d'une société qui exerce aussi d'autres
activités (par ex : activité industrielle, activité commerciale, activité de holding) les résultats des différentes branches d'activité de cette société sont compensés.Les résultats des branches
d'activité autres que le quartier général doivent être déterminés sans tenir compte des charges qui concernent directement ou indirectement ce dernier. Les charges communes doivent être ventilées en
fonction de critères appropriés aux caractéristiques de chaque branche.
410
Afin d'en permettre l'identification, les dépenses engagées pour le quartier général seront
inscrites en comptabilité analytique à un sous-compte ou à une subdivision spéciale de chaque compte de charges tenu par la société.
420
Le quartier général affecte, s'il y a lieu, aux autres branches d'activité de la société
dont il fait partie les prestations de service qui leur sont rendues. Cette imputation est effectuée à prix coûtant par virement aux sous-comptes ou aux subdivisions spéciales des branches d'activité
concernées ; elle n'a donc pas d'incidence sur le résultat imposable de la société.
430
Une même société peut bénéficier simultanément du régime des quartiers généraux, de celui
des centres de logistiques (BOI-SJ-RES-30-20) ainsi que de celui des centres de coordination de recherche (BOI-SJ-RES-30-30)
3. Détermination du résultat fiscal
440
Lors de la détermination du résultat fiscal de chaque exercice du quartier général, aucune
réintégration n'est à effectuer au titre des charges non déductibles.
B. Régime spécifique de l'intégration
450
Le quartier général est éligible au régime de groupe mentionné à
l'article 223 A du CGI si les conditions fixées pour l'application de ce régime sont remplies.
460
Par ailleurs, lorsque le quartier général constitue une branche d'activité distincte au sein
d'une société holding qui regroupe des participations françaises, cette circonstance n'empêche pas cette société d'opter pour le régime de groupe si elle remplit les conditions fixées pour
l'application de ce régime.
C. Dépôt de la déclaration de résultat et paiement de l'impôt
470
Le dépôt de la déclaration de résultats et le paiement de l'impôt relèvent des règles de
droit commun de l'impôt sur les sociétés.
Les bénéfices du quartier général font l'objet d'une imposition à l'impôt sur les sociétés
au taux normal mentionné à l'article 219-I du CGI. Il convient, le cas échéant, d'appliquer la contribution sociale prévue à
l'article 235 ter ZC du CGI.
IV. Autres impôts
480
Le quartier général est redevable des autres impôts et taxes dans les conditions de droit
commun (taxe sur la valeur ajoutée, taxe d'apprentissage, taxes et participations assises sur les salaires, contribution économique territoriale (CET), droits d'enregistrement, retenue à la source
prévue par les articles 115 quinquies et
119 bis-2 du CGI).
490
D'une manière générale, les quartiers généraux sont redevables de la CET (contribution
foncière des entreprises et contribution sur la valeur ajoutée des entreprises) dans les conditions de droit commun.
Ainsi les quartiers généraux peuvent bénéficier des exonérations liées à l'aménagement du
territoire s'ils remplissent les conditions prévues par la législation applicable en ce domaine.
500
Enfin, s'agissant de l'imposition forfaitaire annuelle, les quartiers généraux sont
redevables, dans les conditions de droit commun, du montant prévu par le barème défini à l'article
223 septies du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-SJ-RES-30-10
|
https://bofip.impots.gouv.fr/bofip/4003-PGP.html/identifiant=BOI-SJ-RES-30-10-20120912
|
2012-09-12 00:00:00
|
6216db4751fce53e2ae337b4292531560c424f9d90265a9ca7e5081389dcac04
|
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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 et sur la fortune a été signée le 8 novembre 1993 à Paris entre le Gouvernement de la République française et le Gouvernement de la République d'Afrique du
Sud.
La
loi n° 94-882 du 14
octobre 1994 (J.O n° 240 du 15 octobre 1994, p. 14618) a autorisé l'approbation de cette convention.
Le
décret n° 95-1236 du 16 novembre
1995 (J.O n° 272 du 23 novembre 1995, p. 17169) a publié cette convention qui est entrée en vigueur le 1er novembre 1995.
10
L'article 31 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à
compter du 1er janvier 1996 ;
- en ce qui concerne les autres impôts sur le revenu, aux revenus afférents à toute année civile
ou exercice comptable commençant à compter du 1er janvier 1996 ;
- en ce qui concerne l'imposition de la fortune, à la fortune existant au 1er janvier de toute
année à compter de l'année 1996.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-ZAF
|
https://bofip.impots.gouv.fr/bofip/402-PGP.html/identifiant=BOI-INT-CVB-ZAF-20120912
|
2012-09-12 00:00:00
|
a9d534ed51da5cbf715fe602648a6506adb9133541dc6df0ccdb766bf1656911
|
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] |
1
La présente section expose les règles relatives à la détermination de la base d'imposition des
opérations non soumises à la TVA par le redevable.
I. Imposition des opérations non soumises à l'impôt par le redevable
A. Opérations non déclarées
10
Il convient d'opérer une distinction selon que le montant du rappel est déterminé à partir d'une
identification des opérations en question ou d'une reconstitution globale du chiffre d'affaires non déclaré.
1. Identification des opérations non déclarées
Deux cas peuvent se présenter :
a. Facture mentionnant la TVA
20
Les dispositions de
l'article 267-I du code général des impôts (CGI) s'opposent à ce que le montant de la taxe facturée distinctement soit ajouté au
prix hors taxe mentionné sur la facture pour calculer la base d'imposition. Un ajustement de cette base d'imposition ne pourrait être, éventuellement, opéré que dans l'hypothèse où il serait prouvé
que la recette réalisée par le redevable est supérieure au prix facturé.
Par ailleurs, dans l'hypothèse où l'assujetti a comptabilisé, comme recette définitive d'une
opération facturée TVA comprise, le montant hors taxe de cette affaire, le montant de la taxe correspondante étant enregistré dans un compte d'attente (« TVA à payer » par exemple) qu'il s'abstient de
solder, la base d'imposition est constituée par le montant hors taxe comptabilisé en recette définitive.
b. Facture ne comportant pas mention de la TVA
30
Dans une décision du 14 décembre 1979
(requête n° 11798, Comité de propagande de la
banane), le Conseil d'État a considéré que la TVA dont est redevable un vendeur ou un prestataire de services, est un élément qui grève le prix convenu avec le client et non un accessoire de ce
prix et que par ailleurs l'assiette de la TVA est égale au prix convenu entre les parties diminué notamment de la taxe exigible sur cette opération. Il a jugé que cette règle d'assiette demeure
applicable même lorsque le fournisseur n'a pas facturé de manière distincte la taxe dont il sera redevable à raison de l'opération, et le fait qu'il n'en ait pas spontanément acquitté le montant au
Trésor ne modifie pas les règles de calcul de ces droits.
Par suite, lorsqu'un assujetti réalise une affaire moyennant un prix convenu qui ne mentionne
aucune TVA, dans des conditions qui ne font pas apparaître que les parties seraient convenues d'ajouter au prix stipulé, un supplément de prix égal à la TVA applicable à l'opération, la taxe due au
titre de cette affaire doit être assise sur une somme égale à ce prix, diminué notamment du montant de cette même taxe.
Il résulte de la décision de la Haute Assemblée que le prix convenu au titre d'une opération
est présumé toutes taxes comprises dès lors qu'aucune considération de fait ou de droit ne permet d'établir que les parties ont entendu traiter sur la base d'un prix hors taxe.
Pour déterminer la base de l'imposition, il y a donc lieu, en pratique, de rétablir le prix
hors taxe en appliquant au prix convenu les coefficients de conversion de 0,947 ou de 0,836, selon qu'il s'agit d'opérations passibles respectivement du taux de 5,5 %, ou de 19,60 %.
Lorsque le client est lui-même redevable de la TVA, le fournisseur ou le prestataire doit, en
application des dispositions de l'article 289-I du CGI, délivrer à son client une facture (ou une facture rectificative si
l'opération avait déjà fait l'objet d'une facturation) portant régularisation de la TVA rappelée.
40
Dans le cas où, après l'intervention du service, les parties conviendraient entre elles de
majorer le prix initial de l'opération d'un complément de prix équivalent au montant de la taxe rappelée, ce complément de prix devrait être soumis à la taxe au même titre que la partie principale du
prix.
Exemple : Un prestataire de services, estimant être exonéré de la TVA, facture
100 € (sans aucune indication au sujet de la taxe), pour une opération qui s'avère, par la suite, devoir être soumise à la taxe.
En application de la jurisprudence du Conseil d'État, le montant brut de la taxe rappelée au
titre de cette opération sera de 100 € x 0,836 x 19,60 % = 16,39 €.
Le prestataire doit délivrer à son client une facture rectificative mentionnant un prix hors taxe
de 83,61 € et 16,39 € de TVA, dont ce dernier peut opérer la déduction dans les conditions de droit commun.
Si, en accord avec celui-ci, le prestataire réclame par la suite à son client un complément de
rémunération d'un montant équivalent à celui de la taxe rappelée, il devra, bien entendu, soumettre également ce complément à la taxe au taux applicable à l'opération.
La facture complémentaire (ou rectificative) qui sera alors adressée au client fera apparaître un
complément de prix hors taxe de 16,39 €, auxquels s'ajouteront 3,21 € de TVA (16,39 x 19,60 %), qui pourra également être déduite par le client dans les mêmes conditions que la taxe figurant sur la
facture rectificative.
2. Reconstitution globale du chiffre d'affaires non déclaré
50
Le montant des opérations non déclarées peut être déterminé des deux manières suivantes :
- soit en comparant le montant total des recettes effectives (taxe comprise) tel que le
vérificateur a pu le reconstituer, et le montant (taxe comprise) des recettes effectivement soumises à la TVA. Il va de soi que dans ce cas, la différence obtenue représente une recette taxe comprise
;
- soit en comparant la base d'imposition qui aurait due être déclarée et celle qui l'a été
effectivement. Dans ce cas, la différence obtenue représente la base d'imposition (c'est-à-dire le montant hors TVA du rappel).
B. Opérations déclarées mais non soumises à l'impôt
60
Il s'agit d'opérations dont le montant est bien inclus dans la déclaration de chiffre
d'affaires mais sur une ligne correspondant à des opérations non imposables.
II. Assiette de la TVA pour les opérations non soumises à la TVA ou soumises à la TVA à un taux erroné inférieur au taux
légal lors de leur réalisation
70
Le Conseil d'État a jugé, dans le cas de ventes à des non-résidents, que même lorsque le
prix est convenu hors taxe, la TVA due par le vendeur, en cas de non-retour des bordereaux, est assise sur le prix convenu diminué de la taxe
(CE, 28 juillet 1993, n° 62865 « SA
Mitsukoshi France »).
Cette décision appelle les précisions suivantes :
A. Les principes dégagés par la jurisprudence
80
La base d'imposition à la TVA est déterminée à partir du prix convenu entre les parties. Le
prix convenu entre les parties est le prix ferme et définitif.
Lorsque le redevable de la TVA est le vendeur du bien ou le prestataire de services, la base
d'imposition est égale au prix convenu ferme et définitif diminué de la taxe exigible sur l'opération.
Lorsque le redevable de la TVA est l'acquéreur du bien ou le bénéficiaire du service, la base
d'imposition est égale au prix convenu ferme et définitif.
90
Le prix convenu ferme et définitif est le prix dont le vendeur ou le prestataire peut exiger
le paiement de son client en application des règles de droit privé.
Selon les règles de droit privé, lorsqu'un prix a été mentionné sans indication de la TVA, le
redevable légal de la TVA ne peut pas exiger de l'autre partie qu'elle supporte la charge de la TVA.
Il n'en va différemment que si les parties, par une stipulation expresse, ont convenu de faire
supporter la charge de la TVA à la partie qui n'en est pas le redevable légal (bien entendu, cette stipulation est sans influence pour la détermination du redevable au sens de la loi fiscale).
À cet égard, l'indication dans le contrat (et a fortiori simplement sur la facture) que le
prix est « hors taxe » ne constitue pas une telle stipulation.
B. La mise en œuvre de ces principes en cas d'opérations imposables non soumises à la TVA lors de leur réalisation
100
Lorsque des opérations imposables n'ont pas, à tort, été soumises à la TVA, cette situation
peut être rectifiée soit par le service des impôts, soit par le redevable lui-même. Dans ces deux cas, les règles suivantes sont applicables.
1. Le redevable de la TVA est le vendeur ou le prestataire
110
Les règles exposées ci-dessous ne concernent que le cas où le prix est stipulé sans mentionner
la TVA. Lorsque la TVA est réclamée au client, la base d'imposition est toujours constituée du prix déterminé hors TVA tel qu'il résulte de la volonté des parties
(CGI, art. 267-I-1°).
a. Principe
120
Lorsque le redevable d'une opération imposable qui n'a pas été soumise à la TVA est le vendeur
ou le prestataire, le prix convenu, sans indication de TVA, doit toujours être considéré comme toutes taxes comprises (TTC) même si le prix est expressément mentionné hors taxe (ex. : ventes en
franchise, ventes à l'exportation, etc.). Il n'en va différemment que dans le seul cas mentionné au II-B-1-b § 130 (sous la réserve mentionnée au II-B-1-b §
140).
Dans cette situation :
Le vendeur ou le prestataire ne peut pas, au regard du droit privé, exiger de son client le
paiement d'une somme égale au montant de la TVA qu'il doit acquitter au Trésor.
Le vendeur ou le prestataire doit délivrer à son client une facture rectificative qui annule
et remplace la précédente mentionnant la TVA dans les conditions prévues à l'article 289 du CGI s'il est soumis à une obligation
de facturation en application de cet article. Le client est autorisé à déduire, dans les conditions habituelles, la taxe ainsi mentionnée sur la facture délivrée par son fournisseur jusqu'au 31
décembre de la deuxième année qui suit celle de la facturation rectificative.
Exemple : Opération non soumise à la TVA imposable au taux de 19,60 %.
Prix mentionné sur la facture initiale : 100,00 €
Base d'imposition : 100 × 0,836 = 83,60 €
TVA exigible : 83,60 × 19,60 % = 16,39 €
Facture rectificative à établir sur cette base.
Si le client accepte de payer un supplément de prix égal au montant de TVA, ce supplément,
considéré comme toutes taxes comprises, est lui-même imposable à la TVA (pour le calcul, cf. exemple mentionné au II-B-1-b § 150) et doit donner lieu à la délivrance d'une
facture dans les conditions prévues à l'article 289 du CGI, si le vendeur ou le propriétaire est soumis à une obligation de facturation en application de cet article.
b. Exception
130
Lorsque les parties ont expressément convenu d'ajouter au prix mentionné, en cas
d'assujettissement à la TVA de l'opération, un supplément de prix égal au montant de la TVA, la base d'imposition est égale au montant total du prix mentionné : ce prix est donc considéré comme hors
taxe.
En effet, dans ce cas, le prix convenu ferme et définitif qui résulte du contrat est le prix
stipulé majoré du supplément expressément prévu, et ceci même si la facture complémentaire n'a pas encore été délivrée.
Dans cette situation, le vendeur ou le prestataire peut exiger de son client le paiement du
supplément égal au montant de la TVA.
Le vendeur ou le prestataire délivre une facture rectificative pour le montant total de
l'opération.
Exemple : Une entreprise a livré en exonération de TVA un bien avec une clause
dans le contrat selon laquelle, en cas d'imposition à la TVA, le client acquittera un supplément de prix égal à la TVA. L'assujettissement à la TVA de cette opération entraîne les conséquences
suivantes :
Le prix convenu ferme et définitif est en fait de : 119,60 € (100 € mentionnés sur la facture
initiale + supplément de prix convenu 19,60 €)
La base d'imposition à la TVA est donc de : 100,00 €
La TVA exigible s'élève à : 19,60 €
Une facture rectificative doit être établie sur cette base conformément aux stipulations
contractuelles si le vendeur ou le propriétaire est soumis à une obligation de facturation en application de l'article 289 du
CGI.
140
Toutefois, lorsque l'exigibilité de la TVA n'est pas intervenue en ce qui concerne le
supplément de prix lors de la constatation du caractère imposable de l'opération, il n'est pas possible de considérer à ce moment que la TVA est immédiatement exigible sur la totalité du prix convenu
(prix stipulé majoré du supplément).
Ainsi, les sommes perçues en contrepartie de prestations de services dont l'exigibilité
intervient lors de l'encaissement en application de l'article 269-2-c du CGI doivent toujours être considérées comme TTC. Il
n'est en effet pas possible dans cette situation de calculer la TVA lors de la constatation du caractère imposable de l'opération en tenant compte de sommes non perçues.
Il en est de même lorsque l'exigibilité de la TVA intervient lors du débit si le supplément du
prix n'a pas été inscrit en compte client.
150
Lorsque la TVA devient exigible sur le supplément de prix, celui-ci, considéré comme TTC, doit
également être soumis à la TVA.
Exemple : Une prestation de services a initialement été facturée 100 € HT. Cette
opération n'a pas été soumise à la TVA par le prestataire. Le contrat prévoit qu'en cas d'imposition à la TVA, le client acquittera un supplément de prix égal à la TVA.
Lors de la constatation du caractère imposable de l'opération par le service des impôts, le
rappel doit être déterminé comme suit :
Le prix convenu ferme et définitif pour lequel l'exigibilité de la TVA est intervenue est de :
100 €
La base d'imposition à la TVA est donc de : 100 × 0,836 = 83,60 €
La TVA exigible s'élève à : 83,60 × 19,6 % = 16,39 €
Par ailleurs, lors de l'encaissement du supplément de prix prévu au contrat, celui-ci doit être
soumis à la TVA dans les conditions suivantes :
Le supplément de prix est de : 19,60 €
La base d'imposition à la TVA est donc de : 19,6 × 0,836 = 16,39 €
La TVA exigible s'élève à : 16,39 × 19,60 % = 3,21 €
2. Le redevable légal de la TVA est l'acquéreur du bien ou le bénéficiaire du service
160
Les situations concernées sont les suivantes :
- livraison de biens ou prestation de services mentionnée à
l'article 259 A du CGI, et prestations mentionnées à
l'article 259-1° du CGI fournies par un assujetti qui
n'est pas établi en France (CGI, art. 283-1 et 2) ;
- acquisitions intra-communautaires taxables
(CGI, art. 256 bis et CGI, 283-2 bis) ;
- livraisons consécutives à une acquisition intra-communautaire imposées en France
(CGI, art. 258 D-I-2° et CGI, 283-2 ter) ;
- biens ou services reçus à tort en franchise
(CGI, art. 284) ;
- sortie de biens d'un régime douanier ou d'un entrepôt fiscal
(CGI, art. 277 A-II-2).
170
Dans ces situations, lorsqu'une opération imposable n'a pas été soumise à la TVA, le prix
convenu ferme et définitif (au sens du II-A § 90) doit toujours être considéré comme hors taxe au moment de la constatation du caractère imposable de l'opération.
En effet, même dans le cas exceptionnel où le vendeur ou le prestataire aurait, par une
stipulation expresse, accepté, en cas d'imposition à la TVA, d'accorder à son client une réduction de prix d'un montant égal à la TVA, cette réduction de prix ne pourrait pas être prise en compte en
l'absence de facture rectificative (CE, 7 mai
1980, n° 13493).
C. La mise en œuvre de ces principes en cas d'opérations soumises à la TVA à un taux erroné inférieur au taux légal
180
Les principes dégagés par la jurisprudence (cf. II-A § 80 et 90,
CE,
28 juillet 1993, n°
62865, "SA Mitsukoshi France" ) s'appliquent de la même façon lorsqu'il s'avère qu'une opération imposable a été soumise à la TVA à un taux erroné.
La base d'imposition au taux légalement applicable doit être déterminée :
- compte tenu du prix convenu ferme et définitif tel que défini au II-A §
90 ;
- ce prix devant être diminué du montant de la TVA légalement exigible sur l'opération si le
redevable de la TVA est le vendeur ou le prestataire.
Exemple 1 :
Un bien a été facturé à tort au taux réduit.
Facture :
Montant HT : 100,00 €
TVA à 5,5 % : 5,50 €
Montant TTC : 105,50 €
Le calcul de la TVA due au taux de 19,60 % doit s'effectuer comme suit :
Prix convenu ferme et définitif : 105,50 €
Base d'imposition : 105,5 × 0,836 = 88,20 €
TVA exigible : 88,20 × 19,60 % = 17,29 €
Exemple 2 :
Un bien a été vendu au taux réduit mais le contrat prévoit qu'en cas d'application d'un taux
erroné, le client acquittera un supplément de prix égal à la différence de taux.
Facture :
Montant HT : 100,00 €
TVA à 5,5 % : 5,50 €
Montant TTC : 105,50 €
Le calcul de la TVA due au taux de 19,6 % doit s'effectuer comme suit :
Prix convenu ferme et définitif : 119,60€ (100 € + supplément de prix convenu 19,6 €)
Base d'imposition : 119,60 × 0,836 = 100,00 €
TVA exigible : 100 × 19,60 % = 19,60 €
Exemple 3 :
Acquisition intracommunautaire d'un bien soumis à la TVA par l'acquéreur au taux réduit.
Déclaration :
Montant HT : 100,00 €
TVA à 5,5 % : 5,50 €
Le calcul de la TVA due au taux de 19,60 % doit s'effectuer comme suit :
Prix convenu ferme et définitif : 100,00 €
Base d'imposition : 100,00 €
TVA exigible : 19,60 €
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-BASE-10-20-20
|
https://bofip.impots.gouv.fr/bofip/704-PGP.html/identifiant=BOI-TVA-BASE-10-20-20-20120912
|
2012-09-12 00:00:00
|
217c79e46f21c67951e25a715b67ed7f65678a6ab8886196bb5289c818e6eed9
|
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] |
1
Le résultat déclaré par les entreprises peut être rectifié :
- d'une part, par l'administration, dans l'exercice de son droit à vérification des déclarations
souscrites au titre d'exercices non prescrits (code général des impôts (CGI), art. 55 ;
BOI-CF-IOR-10) ;
- d'autre part, à la demande du contribuable, sous la forme, soit de la souscription d'une
réclamation régulière dans le délai légal, soit d'un recours au droit de compensation dans le cas de redressements envisagés par le service.
La jurisprudence relative aux possibilités de rectification du bénéfice imposable est fondée
notamment sur la distinction entre les erreurs commises par le contribuable et les décisions qu'il prend pour la gestion de son entreprise.
Selon la juridiction administrative, l'administration ne peut remettre en cause les décisions de
gestion prises régulièrement par les entreprises. Elle ne peut que réparer les manquements résultant soit d'erreurs, soit de décisions de gestion irrégulières.
Quant aux contribuables, ils ne peuvent se prévaloir que des erreurs qu'ils ont commises de
bonne foi à leur détriment ; ils ne sont pas admis à remettre en cause les décisions de gestion qu'ils ont prises et qui leur sont opposables, alors même qu'elles seraient irrégulières.
La réparation des irrégularités constatées consiste à rectifier les valeurs d'actif ou de passif
concourant à la détermination de l'actif net visé au 2 de l'article 38 du CGI
(BOI-BIC-BASE-10-10 au II-A § 130 et suivants).
Mais les énonciations du bilan de clôture du plus récent exercice couvert par la prescription
(reprises au bilan d'ouverture du premier exercice non prescrit) sont opposables non seulement au service, mais à l'entreprise elle-même, et ne sont donc plus susceptibles d'être modifiées (principe
de l'intangibilité du bilan d'ouverture du premier exercice soumis à vérification).
On examinera successivement :
- les conséquences fiscales découlant de la distinction entre erreurs et décisions de gestion
;
- le principe de l'intangibilité du bilan d'ouverture du premier exercice non couvert par la
prescription (ou, en d'autres termes, du plus ancien exercice soumis à vérification).
10
On examinera aux I § 20 et suivants et II
§ 110 et suivants, à la lumière de diverses décisions prises en la matière par le Conseil d'État, les conséquences fiscales qu'il convient de tirer de la distinction entre
erreurs et décisions de gestion dans le cas où les diverses irrégularités relevées trouvent leur origine au cours d'un exercice soumis au droit de vérification de l'administration.
I. Erreurs
20
Il y a lieu de qualifier d'erreur toute irrégularité, inexactitude ou omission qui résulte
d'une appréciation purement objective de faits matériels (erreurs de fait ou de l'interprétation erronée de textes fiscaux, erreurs de droit) par un contribuable de bonne foi et ne traduit pas une
volonté de ce dernier d'influer sur la gestion de l'entreprise.
En revanche, il ne peut être question de donner cette qualification à ce qui, de toute
évidence, constitue une fraude destinée à éluder le paiement de l'impôt.
Les erreurs (de fait ou de droit) constatées dans chacun des bilans clos durant la période
soumise au droit de vérification de l'administration peuvent être rectifiées, tant par celle-ci, lorsqu'elles jouent au profit du contribuable, que par ce dernier lorsqu'elles ont joué à son
détriment.
A. Rectification par le service des erreurs commises par le contribuable
30
Pour apprécier l'existence d'une insuffisance de déclaration ou de versement, les agents sont
donc en droit, en vertu du principe général énoncé au I § 20, de relever les erreurs de fait ou de droit qui affectent le bilan de clôture d'une entreprise. Lorsque la rectification
de ces erreurs entraîne, soit une augmentation des comptes d'actif (immobilisations, stocks, liquidités, etc.), soit une réduction des comptes de passif (comptes de tiers, etc.) ou des comptes de
charges venant en diminution des postes d'actif (provisions et amortissements), l'accroissement de l'actif net en résultant justifie le redressement dans son principe et en fixe le montant.
40
Mais la jurisprudence administrative reconnaît au contribuable la faculté de faire valoir
que ces erreurs portent sur la méthode comptable et contribuent à fausser également le bilan d'ouverture de l'exercice. Dans la mesure où les erreurs affectant ce dernier bilan sont de même nature que
celles redressées au bilan de clôture du même exercice, la jurisprudence du Conseil d'État reconnaît le droit du contribuable à la rectification symétrique des deux bilans, sous réserve de
l'importante limitation apportée à l'application de ce droit par l'arrêt du 31 octobre 1973
(CE, arrêt du 31 octobre 1973, req.
88207) qui consacre le principe de l'intangibilité du bilan d'ouverture du premier exercice soumis à vérification (BOI-BIC-BASE-40-20).
Il a été ainsi jugé que, lorsque l'administration rattache aux recettes d'un exercice des
sommes que, par suite d'une erreur de méthode comptable, le contribuable considérait comme des recettes de l'exercice suivant, l'intéressé peut, à condition d'apporter toutes les justifications
nécessaires, demander la déduction corrélative des sommes que, par suite de la même erreur, il avait comprises dans ses recettes de l'exercice considéré alors qu'elles se rapportaient à l'exercice
précédent (CE, arrêt du 14 mai 1965, req. n° 60867).
Toutefois, le Conseil d'État a jugé que l'administration est fondée à exclure des charges
d'un exercice le montant des achats qui lui ont été rattachés à tort, alors même qu'en raison de la prescription, il ne serait plus possible de les imputer sur les résultats de l'exercice au cours
duquel ils ont été effectués (CE, arrêt du 5
juin 1981, n° 20948 ; dans le même sens également,
CE, arrêt du 20 octobre 1982, n° 22203).
50
D'une manière plus générale, lorsque l'administration constate que la méthode comptable
suivie par un contribuable pour la détermination des résultats de son activité (créances, travaux en cours, stocks, etc.) est critiquable, il lui appartient de rectifier ces résultats par application
d'une méthode convenable, mais elle ne saurait limiter les corrections à certaines écritures seulement, dès lors qu'il est reconnu que la même erreur se retrouve dans d'autres écritures dont le
service n'établit pas qu'elles aient été passées par le contribuable en vue d'éluder l'impôt (CE, arrêt du 22 décembre 1967, req. n° 71206 ; à rapprocher de l'arrêt du 5 mars 1969, req. n° 72851).
À cet égard, il a été jugé qu'une entreprise pouvait, en application des règles de la
correction symétrique des bilans et de l'intangibilité du bilan d'entrée, rectifier dans le bilan de sortie de son premier exercice non prescrit les erreurs commises au cours de la période prescrite
et affectant le compte clients (comptabilisation de créances non acquises ou maintien de créances devenues définitivement irrécouvrables), ainsi que le compte achats (omission d'achats), à la
condition d'apporter la preuve de la surestimation de son actif net qui en a résulté
(CE, arrêt du 2 mars 1983, n° 18776 ; à
comparer, en ce qui concerne les achats, avec la solution de l'arrêt du 5 juin 1981 au I-A § 40).
Au cas particulier, l'entreprise avait inclus dans les charges du premier exercice non
prescrit des sommes afférentes aux comptes clients et aux achats d'exercices prescrits. Le Conseil d'État a ordonné un supplément d'instruction ayant pour objet de permettre à l'entreprise d'apporter
la preuve des créances sur les clients concernés (preuve ultérieurement non apportée). Il a en outre constaté que l'entreprise ne fournissait aucun commencement de preuve quant à la surestimation de
l'actif due aux omissions d'achats.
60
En revanche, lorsque des erreurs volontaires, exclusives de bonne foi (ou des manœuvres
frauduleuses) sont à l'origine d'un enregistrement comptable irrégulier au bilan de clôture d'un exercice, l'administration n'est pas tenue d'opérer, en contrepartie, la correction symétrique au bilan
d'ouverture du même exercice des erreurs identiques commises, cette fois, au détriment du contrevenant.
ll en est ainsi, notamment, dans le cas d'omissions volontaires, répétées d'exercice en
exercice, de tout ou partie des créances acquises à la date de clôture de chacun des bilans successifs établis au cours de la période vérifiée ou lorsque le chef d'entreprise change, à son gré, le
mode de comptabilisation de ces mêmes créances dans l'intention de faire échapper à l'impôt le montant des sommes correspondantes
(CE, arrêt du 22 décembre 1967, req.
n°s 63437 et 64187).
70
C'est ainsi qu'une entreprise, qui a porté dans la comptabilité d'un exercice donné des
créances relatives à des ventes dont elle a postdaté les doubles des factures mais qui étaient acquises dès l'exercice précédent, doit être regardée, non comme ayant commis une erreur mais comme
s'étant livrée à une manœuvre dont elle ne peut se prévaloir. Elle n'est, dès lors, pas fondée à soutenir que l'administration (qui a rattaché à bon droit ces créances à l'exercice concerné) aurait
dû, en contrepartie, déduire des résultats dudit exercice les créances acquises antérieurement et inscrites en comptabilité, par suite des mêmes errements, au cours de l'exercice suivant celui de leur
acquisition.
Elle ne saurait non plus prétendre à la décharge de la majoration de 50 % qui lui a été
appliquée car sa bonne foi ne peut être admise
(CE, arrêt du 24 novembre 1971, req. n°
75549).
En ce qui concerne les erreurs comptables délibérées relatives aux charges d'exploitation,
voir également les arrêts des 2 mai 1979, n° 7695 ;
18 mars 1983, n° 33032 et 27 juillet
1984, n°s 26436 et 27982.
Enfin, dans le cas d'une entreprise dont les bénéfices imposables d'un exercice prescrit
avaient été arrêtés d'office et soumis à une imposition devenue définitive, le Conseil d'État a jugé que l'actif net de clôture de cet exercice devait être réputé avoir pris en compte de manière
exhaustive et exacte, les opérations de toute nature effectuées par l'entreprise au cours de l'exercice et par conséquent, ne comporter ni sous-estimation, ni surestimation susceptible de donner lieu
à correction symétrique des bilans des exercices non prescrits
(CE, arrêt du 2 février 1983, n° 33959).
B. Droit pour le contribuable de se prévaloir des erreurs commises à son détriment
80
Un contribuable a le droit d'obtenir par la voie contentieuse, en dehors même de tout
redressement poursuivi par l'administration (cf. I-A § 30 et suivants), la réduction des impositions établies à partir de ses déclarations à la condition
de prouver que celles-ci étaient affectées par une erreur de nature comptable commise à son détriment.
Ainsi, la comptabilisation, par une entreprise, de ses créances au moment de leur
encaissement constitue, en principe, une erreur de cette nature et non une décision de gestion qui serait opposable à l'intéressé. La circonstance que les redressements effectués par l'administration
n'aient pas porté sur lesdites créances est sans influence sur le droit qu'a le contribuable d'obtenir le dégrèvement correspondant à la rectification de la méthode comptable qu'il avait à tort
acceptée (CE, arrêt du 24 mars 1971, req. n°
76695).
90
Il convient d'observer que ces règles ont une portée générale et trouvent à s'appliquer à
d'autres écritures qui concourent également à la détermination du bénéfice imposable. Lorsqu'un exploitant a comptabilisé une dette ou une charge sous une rubrique autre que celle sous laquelle il
aurait dû l'inscrire, il peut substituer à l'écriture passée à tort l'écriture convenable susceptible de lui ouvrir le droit de déduire la dette ou la charge susvisée, à la condition d'introduire une
réclamation dans le délai légal et d'apporter la preuve de l'erreur comptable alléguée.
Tel n'est pas le cas d'une entreprise qui, ayant inscrit à son bilan une provision destinée
à faire face au paiement de travaux de réparation en cours d'exécution à cette date (provision qui, ne figurant pas sur le relevé spécial, a été réintégrée dans son bénéfice imposable), n'apporte pas
la preuve que la dépense couverte par cette provision avait fait naître, à la clôture de l'exercice en cause, une dette certaine, liquide et exigible. Elle n'est, dès lors, pas fondée à prétendre que
l'écriture susvisée résultait d'une erreur comptable et que la somme litigieuse aurait dû être inscrite à un compte de frais à payer et déduite à ce titre, de son bénéfice imposable
(CE, arrêt du 4 novembre 1970, req. n°
75564 ; dans le même sens, CE, arrêt du 13 mai 1985, n° 34202).
100
En tout état de cause, le droit du contribuable de demander réparation des erreurs qu'il a
commises de bonne foi à son détriment ne peut s'exercer que par voie de réclamation régulière dans le délai légal ou de recours au droit de compensation dans le cas de redressements envisagés par le
service.
Dès lors, une entreprise qui, à la suite d'une erreur comptable, a surestimé les résultats
d'un exercice, ne peut corriger cette erreur en diminuant d'autant les résultats de l'exercice suivant, alors qu'à la date où elle s'aperçoit de ladite erreur, le délai de réclamation contre
l'imposition erronée n'est pas encore expiré
(CE, arrêt du 2 octobre 1981, n° 14655 ;
dans le même sens voir CE, arrêt du 15 mai 1985, n° 43439).
II. Décisions de gestion
110
Contrairement aux actes consistant dans la simple constatation objective de faits matériels ou
dans l'interprétation (fût-elle erronée) de textes fiscaux, une opération comptable doit être regardée comme une décision de gestion lorsque, en présence de plusieurs solutions, le contribuable a opté
pour l'une d'elles.
La décision de gestion comporte donc un élément subjectif, dès lors qu'elle implique de la
part du chef d'entreprise, au moment de l'arrêt des résultats de l'exercice, un choix entraînant, selon le sens dans lequel il est exercé, des conséquences fiscales différentes.
Ce choix peut s'exercer entre deux ou plusieurs solutions offertes au contribuable par la loi
ou les règlements fiscaux. On sera alors en présence d'une décision de gestion régulière opposable tant au contribuable qu'à l'administration.
En revanche, la décision de gestion sera réputée irrégulière si, en l'absence d'une
possibilité d'option entre différentes solutions conformes à la loi ou aux règlements fiscaux, elle est contraire à la législation ou à la réglementation fiscale.
A. Décisions de gestion régulières
1. Nature de ces décisions
120
Sans que la liste soit limitative, constituent des décisions de gestion régulières :
- la faculté de constituer ou non une provision pour faire face à une charge probable ou à
une créance douteuse (CE, arrêt du 29 mai
1968, req. n° 72043) ;
- l'inscription au bilan, comme valeur amortissable, de dépenses ayant le caractère de
frais de premier établissement, notamment du montant des frais financiers afférents aux emprunts contractés pour l'achat d'immobilisations
(CE, arrêt du 21 juin 1968, req. n°
69539) ;
- la décision, pour l'exploitant individuel, d'inscrire ou de ne pas inscrire au bilan des
éléments d'actif lui appartenant qu'il a affectés à l'exploitation et qui ne font pas obligatoirement partie de l'actif de son entreprise
(CE, arrêt du 24 mai 1967, req. n°
65436) ; cf. I-B § 80 et suivants ;
- la décision, pour l'exploitant individuel, d'inscrire ou non une dette au passif du bilan
(CE, arrêts du 19 novembre 1976, req.
n°s 97386 et 97391 et du 17 mai 1985, n° 37540) ;
- le choix, par une société, de n'allouer aucune rémunération à son gérant
(CE, arrêt du 6 octobre 1969 n° 73500) ;
- la décision de procéder à une réévaluation libre
(CE, arrêts du 21 décembre 1979, req. n°
17058 et du 23 avril 1980, req. n° 8125).
Remarque : Dans
l'arrêt du 23 février 1977, req. n°
98252, le Conseil d'État est revenu sur la jurisprudence résultant de la
décision du 3 décembre 1975, req. n°
92563, selon laquelle un contribuable qui avait évalué son stock au prix de revient alors que le cours du jour était inférieur devait être regardé comme ayant pris une décision de gestion qui lui
était opposable.
2. Opposabilité des décisions de gestion régulières
130
Les décisions de gestion régulières qui traduisent l'exercice, par le contribuable, d'une
faculté de choix entre plusieurs possibilités offertes par la loi fiscale, sont définitives dans leur principe et opposables tant à l'administration, qui ne peut les rectifier, qu'au contribuable qui
ne peut en demander la modification lorsqu'elles lui apparaissent, par la suite, comme défavorables.
Ainsi, l'inscription par un exploitant, à l'actif de son entreprise commerciale, de deux
cents seulement des trois cents actions qu'il a souscrites dans une société constitue une décision de gestion qui lui est opposable. Par suite, la dépréciation des cent titres que l'intéressé a
conservés dans son patrimoine privé doit demeurer sans incidence sur les résultats imposables de son entreprise et aucune perte ne saurait être déduite de ce chef. D'autre part, l'inscription
ultérieure à l'actif commercial des cent titres en cause ne peut se faire que pour la valeur qui était la leur à la date de cette opération et non pour leur valeur de souscription (CE, arrêt du 15
mars 1968, req. n° 70059).
140
De même, une entreprise qui, lors de l'inventaire de ses stocks d'ouverture, a, d'une part,
exclu de ceux-ci certaines marchandises déjà comptabilisées dans ses achats mais non encore payées, et a, d'autre part, évalué lesdits stocks en retenant le prix d'achat hors taxes tel qu'il figurait
sur ses factures, doit être regardée non comme ayant commis des erreurs susceptibles d'être rectifiées, mais comme ayant pris des décisions de gestion sur lesquelles elle ne peut revenir après
l'expiration du délai de déclaration alors qu'au surplus l'administration n'a procédé, de son côté, à aucune rectification des écritures en cause (CE, arrêt du 31 mars 1971, req. n°s
73813, 73814 et 73815).
Remarque : Les marchandises exclues représentaient une partie considérable des
stocks, il apparaissait que leur omission ne pouvait résulter que d'une décision de gestion.
150
En revanche, les biens acquis à titre onéreux devant être inscrits en comptabilité pour la
valeur correspondant à leur prix de revient, les écritures consistant en de telles inscriptions qui reposent sur des constatations dont l'administration est en droit de vérifier l'exactitude, peuvent
être contestées par elle et n'ont pas le caractère de décisions définitives qui lui seraient opposables. Dans ces conditions, la circonstance que la valeur d'immobilisations a été fixée par
l'entreprise au cours d'exercices couverts par la prescription ne fait pas obstacle, aussi longtemps que ces immobilisations continuent à figurer à l'actif du bilan, à ce que l'administration
rectifie, pour le calcul des amortissements notamment, la valeur initialement attribuée à ces éléments, au cours d'exercices postérieurs pour lesquels elle peut exercer son droit de répétition
(CE, arrêt du 4 novembre 1970, req. n°
77759).
160
Ne constitue pas une décision définitive qui serait opposable à l'entreprise, l'option
formulée par celle-ci pour un régime d'imposition que l'administration lui présentait à tort comme étant obligatoire. Dès lors, rien ne s'oppose à ce que, conformément au droit commun, l'entreprise en
cause demande à être imposée non plus selon les éléments et le régime d'imposition sur lesquels étaient fondées ses déclarations primitives, mais selon ceux qu'elle entend appliquer dans ses
déclarations rectificatives (CE, arrêt du 4
juin 1982, n°s 12553 et 15142).
B. Décisions de gestion irrégulières
170
Si les décisions de gestion régulières sont opposables à l'administration et au contribuable,
les décisions de gestion irrégulières prises en contravention aux lois et règlements fiscaux sont toujours opposables au contribuable, mais elles ne peuvent pas être opposées à l'administration qui
conserve le droit, le cas échéant, d'en opérer la rectification.
Ainsi, il a été jugé que lorsqu'un chef d'entreprise a, en vertu d'une décision de gestion
délibérée (et non d'une erreur), inscrit une créance dans les résultats d'un exercice autre que celui pendant lequel elle a été acquise, l'écriture correspondante ne peut légalement être rectifiée et
l'intéressé n'est pas fondé à demander que ladite créance soit rattachée à l'exercice au cours duquel elle aurait dû être comptabilisée. En effet, au cas d'espèce, la créance litigieuse, qui
représentait à elle seule 18 % du chiffre d'affaires annuel, résultait d'une vente consentie au cours d'un exercice donné et portant sur des marchandises qui ne figuraient plus à l'inventaire établi à
la fin dudit exercice. La non-inscription de la créance dans les résultats de cet exercice était volontaire de la part du contribuable, qui espérait ainsi présenter à sa banque une situation
financière meilleure pour l'exercice suivant (CE, arrêt du 22 mars 1968, req. n° 73789 ; rapprocher du I-A § 60 et suivants les développements relatifs aux erreurs volontaires).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-BASE-40-10
|
https://bofip.impots.gouv.fr/bofip/5796-PGP.html/identifiant=BOI-BIC-BASE-40-10-20130513
|
2013-05-13 00:00:00
|
5cfaf4416b4adc484a36640ed83f2ccac6e80230eb07b0f5e7d85744c112d52e
|
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] |
1
Les opérations réalisées à titre habituel sur les contrats financiers, également dénommés «
instruments financiers à terme » mentionnés au III de l'article L. 211-1 du code monétaire et financier (CoMoFi) sont
imposables dans la catégorie des bénéfices non commerciaux (BNC).
Les instruments financiers sont définis à
l'article D. 211-1 A du CoMoFi.
En pratique, il s'agit notamment :
- des opérations réalisées sur les marchés à terme ;
- des opérations réalisées sur les marchés d'options négociables ;
- des opérations sur bons d'option.
I. Opérations réalisées sur les marchés à terme
10
Les opérations à terme réalisées sur les marchés à terme d'instruments financiers portent sur
plusieurs types de contrats et de produits :
- contrats de taux : contrat à terme sur emprunt Euro Notionnel et sur Euribor 3 mois ;
- contrats à terme sur indices (indice CAC 40, Dow Jones Euro STOXXSM 50 etc.).
Les opérations à terme sur marchandises (blé, colza, maïs etc.) permettent d'acheter ou de
vendre une quantité donnée de marchandises à un prix et à une date déterminés.
Le tableau suivant décrit les modalités d'imposition des profits réalisés sur les marchés à
terme d'instruments financiers et de marchandises
Qualité de l'opérateur
Profits réalisés en France
Profits réalisés à l'étranger
Occasionnel
CGI, art. 150 ter ;
(BOI-RPPM-PVBMI-70-20 au IV § 250)
Habituel
CGI, art. 92, 2-5° et
CGI, art. 156, I-2°, (BOI-BNC-SECT-50-20)
- Taxation selon le barème progressif de droit commun ;
- Pertes imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou
des six années suivantes.
Professionnel
CGI, art. 35, I-8° et CGI, art. 156,
I-1° bis, (BOI-BIC-CHAMP-20-60 au VI § 160)
Régime optionnel pour les bénéfices industriels et commerciaux (BIC) irrévocable :
- taxation selon le barème progressif de droit commun ;
- compensation des profits et pertes sur marchés à terme d'instruments financiers, de marchandises et d'options
négociables ou sur bons d'option ;
- pertes imputables sur le revenu global, jusqu'à la sixième année inclusivement.
II. Opérations réalisées sur les marchés d'options négociables
A. Caractéristiques des marchés concernés
20
Les marchés d'options négociables ont pour fonction d'organiser la négociation de contrats par
lesquels des acheteurs acquièrent, moyennant le versement d'une somme (prime ou premium), le droit - mais non l'obligation - d'acheter ou de vendre une quantité déterminée d'un actif pour un prix
convenu (prix d'exercice) et pendant une période de temps définie par avance. Les vendeurs s'engagent pour leur part à acheter ou à vendre le même actif dans les conditions prévues au contrat si les
acheteurs exercent leur option.
Les options négociables sont d'abord des outils de couverture qui permettent notamment aux
entreprises exportatrices ou aux investisseurs sur un marché boursier de transférer un type de risque qu'ils ne veulent pas assumer (risque de change, risque de taux d'intérêt, risque d'évolution du
marché des actions, etc.) sur un autre investisseur qui accepte ou souhaite courir ce type de risque parce que ses objectifs sont différents ou que son analyse personnelle lui donne à penser qu'il
s'agit d'un « bon » risque.
D'autres opérateurs interviennent également sur ces marchés avec des motivations tout à fait
différentes soit pour spéculer en s'appuyant sur l'effet de levier considérable qu'offrent ces marchés, soit pour profiter des disparités existantes sur les marchés (arbitrage).
Sur un marché d'options négociables, les opérateurs peuvent réaliser les quatre opérations de
base suivantes :
1. Achat d'une option d'achat
30
L'opérateur acquiert le droit d'acheter à un prix convenu (prix d'exercice) et pendant une
période déterminée une quantité définie d'un actif (qualifié de support ou de « sous-jacent »).
L'acheteur d'une option d'achat anticipe une hausse des cours de l'actif sous-jacent. Lorsque
les cours montent au-dessus du prix d'exercice de l'option majoré de la prime versée, l'acheteur est gagnant.
Ses gains potentiels sont théoriquement illimités.
En cas de baisse des cours, ses pertes sont limitées au montant de la prime initialement
versée.
2. Achat d'une option de vente
40
L'opérateur acquiert le droit de vendre à un prix convenu et pendant une période déterminée
une quantité définie d'un actif.
L'acheteur d'une option de vente anticipe une baisse des cours de l'actif sous-jacent. Lorsque
les cours baissent en dessous du prix d'exercice de l'option majoré de la prime versée, l'acheteur est gagnant.
En cas de hausse des cours, ses pertes sont limitées au montant de la prime initialement
versée.
3. Vente d'une option d'achat (position symétrique de l'opération 1)
50
L'opérateur prend l'engagement de vendre à un prix convenu et pendant une période déterminée
une quantité définie d'un actif.
Le vendeur d'une option d'achat perçoit immédiatement la prime, mais s'engage en contrepartie
à livrer à tout moment l'actif sous-jacent au prix convenu si un acheteur le demande.
Cet opérateur anticipe donc une baisse des cours ou à tout le moins une stabilité des cours.
Son gain est limité au montant de la prime encaissée. En revanche, ses pertes potentielles
sont théoriquement illimitées.
4. Vente d'une option de vente (position symétrique de l'opération 2)
60
L'opérateur prend l'engagement d'acheter à un prix convenu et pendant une période déterminée
une quantité définie d'un actif.
Le vendeur d'une option de vente perçoit immédiatement la prime mais s'engage en contrepartie
à prendre livraison de l'actif sous-jacent au prix convenu, si un acheteur le demande.
Cet opérateur anticipe une hausse des cours ou à tout le moins une stabilité des cours.
Son gain est limité au montant de la prime encaissée. En revanche, ses pertes potentielles
sont théoriquement illimitées.
Le tableau suivant résume les possibilités offertes aux opérateurs sur les marchés d'options
négociables :
Nature de l'opération
Position
Prime
Anticipation
Résultat possible
Achat d'une option d’achat
Droit d'acheter
Paiement de la prime
Hausse des cours
Perte limitée à la prime
Espérance de gain théoriquement illimitée
Achat d’une option de vente
Droit de vendre
Paiement de la prime
Baisse des cours
Perte limitée à la prime
Espérance de gain théoriquement illimitée
Vente d'une option d'achat
Engagement de vendre
Encaissement de la prime
Baisse ou stabilité des cours
Gain limité à la prime
Possibilité de perte théoriquement illimitée*
Vente d'une option de vente
Engagement d'acheter
Encaissement de la prime
Hausse ou stabilité des cours
Gain limité à la prime
Possibilité de perte théoriquement illimitée*
* Le vendeur d'une option négociable peut à tout moment solder sa position dès qu'il estime le montant de sa
perte trop important.
70
Sont notamment concernées, les opérations portant sur les contrats suivants :
- contrats d'options négociés sur le marché des options négociables de Paris (MONEP) et le
marché à terme international de France (MATIF) ;
- contrats d'options négociés sur des marchés réglementés qui font l'objet d'une liquidation
quotidienne des marges et qui disposent d'un organisme de compensation ;
- contrats d'options négociables sur devises traités sur un marché réglementé, sur le marché
interbancaire, ou de gré à gré par référence au marché interbancaire ;
- contrats d'options négociables traités sur une bourse de valeurs ;
- tous contrats qui présentent des caractéristiques analogues à celles des options
négociables.
80
Pour l'application de ces dispositions, il convient d'assimiler aux marchés organisés les
marchés de gré à gré dont la liquidité peut être considérée comme assurée, notamment :
- par la présence d'établissements de crédits ou de maisons de titres mainteneurs de marché
qui assurent des cotations permanentes de cours acheteur et vendeur dont les fourchettes correspondent aux usages du marché ;
- ou par la cotation de l'instrument sous-jacent sur un marché organisé.
B. Dénouement des positions prises sur options
1. Cas de l'acheteur d'une option
90
Il dispose de trois possibilités :
- Exercer l'option à tout moment jusqu'à l'échéance. L'acheteur prendra alors livraison
(option d'achat) de l'actif sous-jacent ou livrera le même actif (option de vente) au prix d'exercice convenu.
- Abandonner l'option à l'échéance. L'acheteur décide de ne pas exercer son droit d'achat
ou de vente parce que son anticipation à la hausse (option d'achat) ou à la baisse (option de vente) ne s'est pas réalisée.
- Céder l'option avant l'échéance. La valeur de l'option étant cotée tous les jours,
l'acheteur peut à tout moment, en cas d'évolution des cours conforme à son anticipation, décider de prendre son bénéfice.
2. Cas du vendeur d'une option
100
Il peut à tout moment clôturer sa position s'il estime avoir franchi sa limite d'acceptation
du risque.
Exemple : Le 10 août N, A achète un contrat d'option d'achat de 100 actions X
à 1 200 € (prix d'exercice) sur mars N+1. Le cours de l'option d'achat est de 32 €.
A verse à l'organisme de compensation 32 € x 100 = 3 200 €.
Le même jour, B vend ce contrat (vente d'une option d'achat) à 32 €. Il est crédité de 3 200 €
par l'organisme de compensation.
Le 1er octobre N, le cours de l'action a baissé ; B rachète ce contrat (en fait un
contrat présentant les mêmes caractéristiques) à 25 € et verse 25 € x 100 = 2 500 € à l'organisme de compensation. Il a réalisé un gain de 3 200 € - 2 500 € = 700 € par contrat.
C qui le même jour a vendu ce contrat (en fait un contrat de même nature) est crédité de
2 500 €.
Le 1er janvier N+1, le cours de l'action X dépasse 1 200 € et le cours de l'option
d'achat est à 55 €.
C qui estime maintenant que le cours de l'action va continuer à monter décide de solder sa
position. Il limite sa perte à :
55 € - 25 € = 30 € x 100 = 3 000 € par contrat.
A peut prendre son bénéfice en exerçant l'option d'achat qu'il détient. Si à cette date le
cours de l'action s'établit à 1 300 €, par exemple, il aura réalisé un gain de :
[(1 300 € - 1 200 €) - 32 €] x 100 = 6 800 €.
C. Modalités d'imposition des profits réalisés sur les marchés d'options négociables
110
Qualité de l'opérateur
Profits réalisés en France et à l'étranger
Occasionnel
CGI, art. 150 ter ;
BOI-RPPM-PVBMI-70-20 au IV § 250.
Habituel
CGI, art. 92, 2-5° et
CGI, art. 156, I-2° (BOI-BNC-SECT-50-20):
- Taxation selon le barème progressif de droit commun ;
- Pertes imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou
des six années suivantes.
Professionnel
CGI, art. 35, I-8° et CGI, art.
156, I-1° bis (BOI-BIC-CHAMP-20-60 au VI § 160) :
Régime optionnel BIC irrévocable.
- Taxation selon le barème progressif de droit commun ;
- Compensation des profits et pertes sur marchés à terme d'instruments financiers, de marchandises et d'options
négociables français et étrangers, ou sur bons d'option ;
- Pertes imputables sur le revenu global, jusqu'à la sixième année inclusivement.
Modalités d'imposition des profits réalisés sur les marchés d'options négociables
III. Opérations sur bons d'option
120
Selon la définition donnée par l'Autorité des marchés financiers (AMF), le bon d'option est
un instrument qui permet à son détenteur :
- d'acquérir (option d'achat ou call-warrant) ou de vendre (option de vente ou put-warrant)
un actif sous-jacent à un prix déterminé (prix d'exercice) et sur une période définie par avance dans le contrat d'émission ;
- ou de percevoir un montant correspondant à la différence - si elle est positive - soit
entre le cours de l'actif sous-jacent à la date de l'exercice du bon d'une part et le prix d'exercice fixé dans le contrat d'émission d'autre part lorsqu'il s'agit d'un call-warrant; soit l'inverse,
lorsqu'il s'agit d'un put-warrant.
D'une manière générale, le bon d'option est émis indépendamment de toute opération
financière réalisée par l'émetteur de l'élément sous-jacent.
Le bon d'option se distingue de l'option classique ou de l'option négociable par une durée
de vie plus longue (jusqu'à 4 ans) et par l'absence d'intermédiaire entre l'émetteur et le porteur du bon.
L'émetteur d'un bon d'option est une institution financière indépendante de l'émetteur de
l'élément sous-jacent.
En raison de l'étendue des risques attachés à ces instruments, seuls sont admis à la cote
officielle, les bons d'option émis par des établissements de crédit soumis à des règles prudentielles proportionnant en permanence leurs engagements à l'importance de leurs fonds propres.
L'émetteur doit, en tout état de cause, avoir la possibilité de s'acquitter de son
engagement en réglant en espèces une différence de cours.
Les bons d'option peuvent porter sur plusieurs types d'éléments ou d'actifs sous-jacents :
actions, paniers d'actions, obligations, indices boursiers, taux d'intérêt, devises, titres de créances négociables, contrats à terme sur instruments financiers ou marchandises etc.
Exemple : Une banque propose à ses clients des warrants qui donnent droit à
l'attribution d'actions d'une société cotée avec laquelle elle n'a aucun lien.
La société dont les actions sont en jeu est simplement informée de l'opération (elle peut s'y
opposer).
Le prix d'achat du warrant est de 10 €. Le prix d'exercice est fixé à 100 €. Si le cours de
l'action atteint 130 €, le détenteur du bon peut soit acquérir l'action en versant 100 € (il est alors libre de conserver ou de vendre les titres pour réaliser sa plus-value) soit encaisser la
différence entre le cours et le prix d'exercice (130 € - 100 €). Ce marché sur lequel les opérateurs jouent sur des différences est hautement spéculatif.
Le tableau ci-dessous décrit les modalités d'imposition des profits réalisés sur bons
d'option :
Qualité de l'opérateur
Profits réalisés en France
Profits réalisés à l'étranger
Occasionnel
CGI, art. 150 ter ;
BOI-RPPM-PVBMI-70-20 au IV § 250
Habituel
CGI, art. 92, 2-5° et
CGI, art. 156, I-2° (BOI-BNC-SECT-50-20) :
- Taxation selon le barème progressif de droit commun (BNC) ;
- Pertes imputables exclusivement sur les profits de même nature réalisés au cours de la même année ou des
six années suivantes.
Professionnel
CGI, art. 35, I-8° et CGI, art. 156, I-1° bis
(BOI-BIC-CHAMP-20-60 au VI § 160) :
Régime optionnel BIC, irrévocable :
- Taxation selon le barème progressif de droit commun ;
- Compensation des profits et pertes réalisés sur les bons d'option français et étrangers ;
- Pertes imputables sur le revenu global, jusqu'à la sixième année inclusivement.
Modalités d'imposition des profits réalisés sur bons d'option
(130 à 170)
IV. Territorialité
A. Contribuables fiscalement domiciliés en France
180
Les personnes fiscalement domiciliées en France au sens de
l'article 4 B du CGI sont imposables à raison de l'ensemble de leurs revenus, qu'ils soient de source française ou étrangère. Les
profits réalisés par ces personnes, en France ou à l'étranger, à titre habituel, sur les instruments financiers à terme sont donc imposables selon les règles exposées au
BOI-BNC-SECT-50-20 lorsque les conditions prévues au 5° du 2 de l'article 92 du CGI sont réunies
(voir aussi tableaux aux I § 10 et suivants, II-C § 110 et III § 120).
190
La même règle s’applique aux opérations effectuées à titre habituel et réalisées par
l’intermédiaire d'une personne interposée ou d'une fiducie, que les profits ou pertes soient réalisés en France ou à l’étranger.
B. Contribuables n'ayant pas leur domicile fiscal en France
200
Sous réserve de l'application des conventions internationales, les profits retirés
d'opérations - autres qu'occasionnelles - réalisées en France sur les instruments financiers à terme par des personnes physiques fiscalement domiciliées hors de France sont imposables en France en
application de l'article 4 A du CGI et du d du I de
l'article 164 B du CGI.
Ils relèvent, selon le cas, du régime des BNC
(CGI, art. 92, 2-5° ; BOI-BNC-SECT-50-20 au I § 1 et suivants et
BOI-BNC-SECT-50-20 au II § 70) ou de celui des BIC (CGI, art. 35,
I-8°, BOI-BNC-SECT-50-20 au III § 100 et suivants).
210
La même règle s’applique aux opérations effectuées à titre habituel et réalisées par
l’intermédiaire d'une personne interposée ou d'une fiducie.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-SECT-50-10
|
https://bofip.impots.gouv.fr/bofip/5972-PGP.html/identifiant=BOI-BNC-SECT-50-10-20191220
|
2019-12-20 00:00:00
|
84b83f8371893de6f25dabb148d224df862916efe61bad4b96124d60adb9879e
|
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] |
Un régime fiscal de faveur est accordé aux entreprises exerçant une activité particulière.
Le présent chapitre est consacré à l'examen de l'abattement de 50 % sur les bénéfices imposables
réalisés par les artisans pêcheurs prévu à l'article 44 nonies du code général des impôts (CGI) et à l'examen du
dispositif d'exonération mis en place pour les jeunes entreprises innovantes prévu à l'article 44 sexies A du CGI.
Sont examinés successivement dans le présent chapitre :
- les artisans pêcheurs (abattement de 50 %) (section 1,
BOI-BIC-CHAMP-80-20-10) ;
- les jeunes entreprises innovantes (section 2,
BOI-BIC-CHAMP-80-20-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-80-20
|
https://bofip.impots.gouv.fr/bofip/6388-PGP.html/identifiant=BOI-BIC-CHAMP-80-20-20200304
|
2020-03-04 00:00:00
|
72fa170de841ffb93137049c5a313679604b32745cab30180da8927fa70f2484
|
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] |
1
Conformément au 3° du I de
l'article 244 quater E du code général des impôts (CGI), le crédit d'impôt pour investissement est déterminé en
appliquant au prix de revient de l'investissement y ouvrant droit, diminué, le cas échéant, des subventions publiques accordées pour sa réalisation, un taux de 20 %.
Ce taux est porté à 30 % pour les entreprises employant moins de onze salariés et dont le
chiffre d'affaires annuel ou le total du bilan annuel n'excède pas deux millions d'euros (CGI, art. 244 quater E, I-3° bis).
10
Ce crédit d'impôt peut alors être imputé, en application de
l'article 199 ter D du CGI et de l'article 220 D du
CGI, sur l'impôt sur les bénéfices de l'entreprise régulièrement éligible et l'excédent éventuel non utilisé peut, sous conditions, être remboursé.
20
Une remise en cause du crédit d'impôt pour investissements réalisés et exploités par les petites
et moyennes entreprises (PME) en Corse peut être opérée en vertu du III de l'article 244 quater E du CGI, si les investissements éligibles ne sont pas conservés par l'entreprise et affectés à
l'activité exploitée en Corse, sous réserve de certaines conditions et exceptions.
30
À ce titre la présente section traitera successivement des points suivants :
- modalités d'application (sous-section 1,
BOI-BIC-RICI-10-60-20-10) ;
- remise en cause (sous-section 2, BOI-BIC-RICI-10-60-20-20).
|
Bulletin officiel des finances publiques - impôts
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BOI-BIC-RICI-10-60-20
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https://bofip.impots.gouv.fr/bofip/6475-PGP.html/identifiant=BOI-BIC-RICI-10-60-20-20190703
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2019-07-03 00:00:00
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f6a7c5eb70dc25d1d9d1f92375fa611ffc090795aaa2f67fa878da520921f9e7
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] |
1
Les activités des mutuelles, définies à
l'article L111-1 du code de la mutualité, et de leurs unions, définies à
l'article L111-2 du code de la mutualité, sont régies par les livres I du code de la mutualité,
II du code de la mutualité et III du code de la
mutualité. Ces activités sont les suivantes :
- livre I : toute activité ne relevant pas du livre II ou du livre III du code de la mutualité ;
- livre II : activités liées aux opérations d’assurance et de capitalisation ;
- livre III : activités liées à la prévention, l’action sociale et la gestion de réalisations
sanitaires et sociales.
10
Le présent chapitre présente le régime fiscal applicable aux mutuelles relevant du
livre I du code de la mutualité et du livre III du code de
la mutualité.
20
Le régime fiscal des mutuelles régies par le
livre I du code de la mutualité et le livre III du code de
la mutualité s’apprécie par rapport aux règles définies en matière de fiscalité des organismes sans but lucratif.
Ainsi, une mutuelle ou une union régie par le livre I du code la mutualité ou le livre III du
code de la mutualité sera considérée comme non lucrative si sa gestion est désintéressée et si elle n’entre pas en concurrence avec des organismes du secteur lucratif. Si son activité est toutefois
concurrentielle, il convient alors d’apprécier si ses modalités de gestion sont différentes de celles d’une entreprise commerciale au moyen de l’analyse des critères dits des « 4 P » (Produit, Public,
Prix et Publicité).
30
En outre, les fédérations et unions de mutuelles régies par le
livre I du code de la mutualité exerçant une activité portant sur l’étude et la défense des droits et des intérêts collectifs et
matériels ou moraux de leurs membres ou des personnes qu’elles représentent ne sont pas en principe soumises aux impôts commerciaux.
Ce n'est que si leur gestion n'est pas désintéressée ou qu'elles exercent une activité
lucrative qu'elle sont susceptibles d'être soumises aux impôts commerciaux (impôt sur les sociétés de droit commun, imposition forfaitaire annuelle, taxe sur la valeur ajoutée et contribution
économique territoriale).
40
Figurent au I-A § 70 en annexes des fiches techniques
présentant les principales activités des mutuelles régies par le livre III du code de la mutualité.
I. Régime fiscal applicable aux mutuelles et à leurs unions régies par le livre I ou le livre III du code de la mutualité
A. Mutuelles et unions concernées
50
Sont concernées les mutuelles et leurs unions dont les activités relèvent du
livre I du code de la mutualité (mutuelles et unions dont les activités ne relèvent ni du
livre II du code de la mutualité ni du livre III du code
de la mutualité) et du livre III du code de la mutualité (mutuelles et unions de mutuelles pratiquant la prévention, l’action sociale et la gestion de réalisations sanitaires et sociales).
60
Au titre des mutuelles et des unions régies par le
livre I du code de la mutualité, sont notamment définis comme tels :
- les systèmes fédéraux de garantie définis à
l’article L111-6 du code de la mutualité ;
- les fédérations de mutuelles définies à
l’article L111-5 du code de la mutualité ;
- les mutuelles et les unions exerçant l’activité d’animation et de
coordination de la vie mutualiste au plan local ainsi que l’activité de prévention et de promotion de la santé ;
- les mutuelles ou les unions procédant à la mise en œuvre de la formation des
élus mutualistes ;
- les mutuelles ou les unions proposant des prestations de services pour
faciliter l’activité de leurs membres.
70
Au titre des activités relevant du
livre III du code de la mutualité, sont notamment comprises :
- dans le secteur sanitaire : les activités exercées par des
établissements de santé de court séjour (médecine, chirurgie et obstétrique), les établissements de soins de suite et de réadaptation, les établissements de santé mentale, l’hospitalisation à domicile
(HAD) (pour l'hospitalisation à domicile, BOI-ANNX-000178 ; pour les établissements de santé à but non lucratif gérés par des mutuelles,
BOI-ANNX-000181 ; pour les établissements de santé à but non lucratif gérés par des mutuelles, période transitoire, BOI-ANNX-000182) ;
- dans le secteur médico-social : les établissements
d'accueil pour personnes âgées (BOI-ANNX-000180), les services de soins infirmiers à domicile (BOI-ANNX-000185), l'aide à domicile
(BOI-ANNX-000177), les établissements d'accueil pour personnes en situation de handicap (BOI-ANNX-000184) ;
- dans le secteur ambulatoire : les centres de santé
(BOI-ANNX-000179), les centres d'optique (BOI-ANNX-000187), les centres d'audioprothèse (BOI-ANNX-000188) , les
pharmacies mutualistes (BOI-ANNX-000186) ;
- au titre des initiatives sociales : les activités
consistant à proposer des logements à des personnes nécessitant une aide (jeunes, familles monoparentales, personnes en difficulté) ;
- au titre des actions sociales et de prévention : les
activités consistant à verser des dotations ou des allocations aux personnes en situation de fragilité, à réaliser des campagnes de prévention au profit de tous publics (adhérents ou non).
B. Critères d'appréciation de la non-lucrativité
80
Il convient, pour chaque activité de la mutuelle ou de l’union régie par le
livre I du code de la mutualité ou le livre III du code de
la mutualité, de procéder à l’analyse du caractère lucratif ou non lucratif de cette activité.
90
Voir la démarche à suivre par chaque mutuelle ou chaque union régie par le
livre I du code de la mutualité ou le livre III du code de
la mutualité (BOI-ANNX-000176).
1. Caractère intéressé ou désintéressé de la gestion de la mutuelle ou de l’union
100
Pour ne pas être soumises aux impôts commerciaux, les mutuelles et leurs
unions régies par le livre I du code de la mutualité et le
livre III du code de la mutualité doivent avoir une gestion désintéressée.
110
Le caractère désintéressé de la gestion d’une mutuelle ou d’une union est
avéré si les conditions suivantes sont satisfaites :
- la mutuelle ou l’union est gérée et administrée à titre bénévole par des
personnes n’ayant elles-mêmes, ou par personnes interposées, aucun intérêt direct ou indirect dans les résultats de l’exploitation ;
- la mutuelle ou l’union ne procède à aucune distribution directe ou indirecte
de bénéfice, sous quelle que forme que ce soit.
120
Toutefois, la rémunération de certains dirigeants ne remet pas en cause le
caractère désintéressé de la gestion si les conditions prévues aux articles L114-9 du code de la mutualité,
L114-17 du code de la mutualité, L114-26 du code de la
mutualité, L114-28 du code de la mutualité et L114-31 du code de la mutualité sont satisfaites et si elle n’excède pas les plafonds
mentionnés au I-B-1 § 130.
130
Pour l’appréciation de l’ensemble de ces conditions, il convient d’examiner :
- la rémunération des dirigeants de la mutuelle ou de l’union ;
- les autres avantages procurés aux dirigeants ;
- les prélèvements effectués sur les ressources.
Le montant des rémunérations ou avantages versés aux dirigeants ou à leur
profit, sous quelque forme que ce soit (indemnité, remboursement à l'employeur des rémunération maintenues, indemnité pour pertes de gain, remboursements de frais dont il ne peut être justifié qu'ils
ont été utilisés conformément à leur objet ; etc ...), ne doit pas excéder les plafonds mentionnés aux articles R114-5 du code la
mutualité à R114-7 du code de la mutualité.
Sont considérés comme dirigeants les membres du conseil d’administration ou de
l’organe qui en tient lieu, quelle qu’en soit la dénomination.
La rémunération allouée doit bien entendu être en adéquation avec les
sujétions des dirigeants : elle doit être la contrepartie de l’exercice effectif de leur mandat, être proportionnée aux sujétions qui leur sont effectivement imposées, notamment en ce qui concerne le
temps de travail et être comparable à celles couramment versées pour des responsabilités de nature similaire et de niveau équivalent.
2. La mutuelle ou l’union concurrence un organisme du secteur lucratif
a. En cas de gestion désintéressée, le caractère lucratif d’une mutuelle ou d’une union ne peut être constaté que si
celle-ci concurrence un organisme du secteur lucratif
140
La situation de la mutuelle ou de l’union s’apprécie concrètement par rapport
à des entreprises ou des organismes lucratifs exerçant la même activité, dans le même secteur.
150
L’appréciation de la concurrence ne s’effectue pas en fonction de catégories
générales d’activités (activités sociales, prestations de soins…) mais à l’intérieur de ces catégories. C’est à un niveau fin que l’identité d’activités doit être appréciée.
Ainsi, les activités de foyer d’accueil pour les familles de personnes
hospitalisées (BOI-ANNX-000183), ne présentent pas un caractère identique à celles s’adressant à des personnes âgées (BOI-ANNX-000180), ou à
des individus placés en situation de précarité.
Il convient donc de se poser la question de savoir si le public peut
indifféremment s’adresser à une structure lucrative ou non lucrative. Cet élément s’apprécie en fonction de la situation géographique de l’établissement géré par la mutuelle ou de l’union exerçant une
activité régie par le livre I du code de la mutualité ou le
livre III du code de la mutualité.
b. La mutuelle ou l’union concurrence un organisme du secteur lucratif et ses conditions de gestion sont similaires
160
Le fait qu’une mutuelle ou qu’une union intervienne dans un domaine d’activité
où coexistent des entreprises du secteur lucratif ne conduit pas de ce seul fait à la soumettre aux impôts commerciaux (il en est ainsi par exemple d’une mutuelle ou union gérant un établissement
d’hébergement pour personnes âgées dépendantes, BOI-ANNX-000180). Il convient en effet de considérer l'utilité sociale de l'activité, les conditions dans lesquelles le
service est accessible, ainsi que les méthodes auxquelles l'organisme a recours pour exercer son activité.
170
Pour apprécier si une mutuelle ou une union exerce son activité dans des
conditions similaires à celles d’une entreprise ou si cette activité peut être considérée comme étant d’utilité sociale, il convient d’examiner successivement les critères suivants selon la méthode
dite du faisceau d’indices : le « produit » proposé par la mutuelle ou l’union, le « public » bénéficiaire, les « prix » pratiqués et les opérations de communication réalisées (« publicité »). Ces
critères n’ont pas tous la même importance. L’énumération qui précède les classe en fonction de l’importance décroissante qu’il convient de leur accorder. Par exemple, le critère de la « Publicité »
ne peut à lui seul permettre de conclure à la lucrativité de l’activité d’un organisme. A l’ inverse, une attention toute particulière doit être attachée aux critères de l’utilité sociale (« produit »
et « public »). Si ces deux critères sont remplis, il sera en général considéré que l’activité exercée par la mutuelle présente un caractère d’utilité sociale et n’est donc pas lucrative.
Il est rappelé qu’il n’est pas exigé que tous les critères soient remplis pour
que les conditions d’exercice soient considérées comme différentes de celles des entreprises du secteur lucratif (méthode du faisceau d’indices).
1° Le « produit »
180
Est d’utilité sociale l’activité qui tend à satisfaire un besoin qui n’est pas
pris en compte par le marché ou qui l’est de façon peu satisfaisante.
Exemple : une activité consistant à organiser des débats et conférences ouverts
à tout public concernant la prévention relative à certaines pathologies (cancérologie, tabacologie…).
2° Le « public » bénéficiaire
190
Sont susceptibles d’être d’utilité sociale les actes payants réalisés
principalement au profit de personnes justifiant l’octroi d’avantages particuliers au vu de leur situation économique et sociale (personnes à faibles revenus, personnes âgées dépendantes ou
handicapées notamment).
Exemple : un service de soins à domicile réservé à des personnes âgées
dépendantes, un service d’aide à domicile réservé à des personnes handicapées (pour l'aide à domicile , BOI-ANNX-000177 et pour les services de soins infirmiers à
domicile, BOI-ANNX-000185).
200
Le fait pour une mutuelle ou une union exerçant une activité régie par le
livre I du code de la mutualité ou le livre III du code de
la mutualité de réserver l’ensemble des prestations proposées à ses seuls adhérents ne constitue qu’un indice permettant de considérer que le public est effectivement distinct de celui d’une
entreprise du secteur commercial.
3° Le « prix »
210
Il convient d’évaluer si les efforts consentis par la mutuelle ou l’union pour
faciliter l’accès du public se distinguent de ceux accomplis par les entreprises du secteur commercial, notamment par un prix nettement inférieur pour des services de nature similaire. Cette condition
peut éventuellement être satisfaite lorsque la mutuelle ou l’union pratique des tarifs modulés en fonction de la situation de ses adhérents.
Exemple : dans un foyer d’accueil pour les familles de personnes hospitalisées
(BOI-ANNX-000183), si la contribution demandée aux familles est fixée en fonction de leur niveau de ressources, la condition sera considérée comme satisfaite.
220
Cette condition de prix est réputée respectée lorsque les tarifs de la
mutuelle ou de l’union sont homologués par la décision particulière d’une autorité publique ; ceci suppose que l’organisme soit soumis à une tarification qui lui est propre.
Exemple : un établissement hébergeant des personnes âgées
dépendantes (EHPAD) habilité à recevoir des bénéficiaires de l’aide sociale dont le tarif est fixé par l’autorité de tarification et qui accueille effectivement des personnes dans cette dernière
situation (BOI-ANNX-000180).
4° La « publicité »
230
De façon générale, tant que la mutuelle se borne à réaliser des opérations
d’information sur ses prestations, il est admis que cette information ne constitue pas un indice de lucrativité.
240
Pour distinguer l’information de la publicité, il convient de vérifier si le
contenu des messages diffusés et le support utilisé ont été sélectionnés pour tenir compte du public particulier auquel s’adresse l’action non lucrative de la mutuelle ou de l’union en cause.
250
Ainsi, une mutuelle ou une union peut présenter les prestations qu'elle offre
dans un catalogue si ce support est diffusé soit par la mutuelle ou l’union elle-même aux personnes ayant déjà bénéficié de ses prestations ou qui en ont exprimé la demande, soit par l'intermédiaire
d'organismes sociaux.
260
En revanche, la vente de ce catalogue en kiosque, la diffusion de messages
publicitaires payants (passage de messages dans les journaux, à la radio, location de panneaux publicitaires, bandeaux publicitaires sur des sites internet, etc) sont des éléments susceptibles de
remettre en cause le caractère non commercial de la démarche.
c. L’affectation des excédents
270
La mutuelle ou l’union peut dégager des excédents dans un souci de gestion
saine et prudente. Cependant, elle ne doit pas les accumuler dans le seul but de les placer. Les excédents dégagés doivent être destinés à faire face à des besoins ultérieurs ou à des projets entrant
dans le champ de son activité non lucrative.
280
Ainsi une utilisation manifestement abusive des excédents (rémunération de
nombreux dirigeants, engagements de dépenses somptuaires par la mutuelle au profit de ses membres…) doit conduire à considérer que l’organisme, de par ses modalités de gestion, est lucratif. Dans une
telle hypothèse, le critère tenant aux conditions de gestion de l’organisme doit être considéré comme non satisfait.
3. La mutuelle ou l’union entretient des relations privilégiées avec une entreprise
290
Une mutuelle ou une union régie par le
livre I du code de la mutualité ou le livre III du code de
la mutualité peut détenir des titres d’une ou plusieurs sociétés en conservant son caractère non lucratif.
300
En revanche, la mutuelle ou l’union est en principe soumise aux impôts
commerciaux si elle entretient des relations privilégiées avec des organismes du secteur lucratif qui en retirent un avantage concurrentiel (il en est ainsi d’une mutuelle ou d’une union qui permet de
manière directe à des professionnels et structures lucratives de réaliser une économie de dépenses, un surcroît de recettes ou de bénéficier de meilleures conditions de fonctionnement, quand bien même
cette mutuelle ou cette union ne rechercherait pas de profits pour elle-même).
310
L’ensemble de ces règles est détaillé à
BOI-IS-CHAMP-10-50-10-30, sans préjudice de la situation spécifique des unions au regard de la contribution économique territoriale.
4. Exercice d’activités lucratives et non lucratives : sectorisation et filialisation des activités lucratives
320
Une mutuelle ou une union régie par le
livre I du code de la mutualité ou le livre III du code de
la mutualité, dont l’activité principale est non lucrative, peut néanmoins réaliser des opérations de nature lucrative.
330
Dans cette hypothèse, le caractère non lucratif de l’ensemble de l’organisme
ne sera pas remis en cause si l’activité non lucrative demeure significativement prépondérante. En effet, la partie lucrative ne doit pas orienter l’ensemble de l’activité de la mutuelle ou de
l’union. Le traitement fiscal de cette activité lucrative accessoire varie en fonction de l’impôt considéré : impôt sur les sociétés et imposition forfaitaire annuelle, taxe sur la valeur ajoutée,
contribution économique territoriale.
Ainsi, une mutuelle ou une union peut, sous certaines conditions, constituer
un secteur dit « lucratif » qui sera seul soumis à l’impôt sur les sociétés et par voie de conséquence à l’imposition forfaitaire annuelle.
340
Les modalités pratiques d’imposition aux impôts commerciaux et de
sectorisation sont détaillées à BOI-IS-CHAMP-10-50-20.
C. Activités relevant d'une gestion de service public
350
Certaines activités exercées par des organismes mutualistes sont
assimilables à une gestion de service public. Dans ce cas, l’organisme mutualiste contribue à l’exercice d’une mission d’intérêt général conférant à cette activité un caractère non lucratif.
Il en est ainsi des organismes mutualistes assurant la gestion du régime
obligatoire (RO) de la sécurité sociale (régime d'assurance maladie auquel l'assuré est automatiquement rattaché en fonction de sa situation personnelle) et assurant la gestion d'activités et de
prestations sociales pour le compte de l'Etat ou d'autres collectivités publiques.
Des mutuelles peuvent en effet être habilitées à exercer des activités de
gestion du régime obligatoire de l’assurance maladie, soit en vertu d’une obligation légale, par exemple au profit des fonctionnaires
(articles L 712-6 du code de la sécurité sociale et
L 211-4 du code de la sécurité sociale), soit dans le cadre d’une convention, notamment au profit des membres des
professions libérales (article L 611-20 du code de la sécurité sociale).
Lorsqu’un organisme mutualiste est agréé pour se substituer à la caisse de
sécurité sociale locale, les prestations sont équivalentes à celles qui seraient fournies par la Caisse Primaire d’Assurance Maladie (CPAM). Cette activité peut ainsi être regardée comme une gestion
de service public à caractère non lucratif, et, par conséquent, non soumise à l’impôt sur les sociétés.
Par ailleurs, l’activité de certains établissements de santé réalisant des
missions de service public est assimilable à une gestion de service public (voir les établissements de santé à but non lucratif gérés par des mutuelles (BOI-ANNX-000181),
les établissements de santé à but non lucratif gérés par des mutuelles, période transitoire (BOI-ANNX-000182)).
De même, un groupement mutualiste peut gérer un service public autre,
principalement dans le secteur des personnes âgées ou de la petite enfance, dans le cadre d’une délégation de service public (voir les établissements d'accueil pour personnes âgées
(BOI-ANNX-000180)).
II. Fédérations et unions relevant du livre I du code de la mutualité exerçant une activité portant sur l'étude et la
défense des droits et des intérêts collectifs matériels ou moraux de leurs membres ou des personnes qu'elles représentent
360
Sont concernées par ces dispositions les fédérations qui, aux termes de
l’article L111-5 du code de la mutualité, sont créées par plusieurs mutuelles ou unions (définies à
l'article L111-2 du code de la mutualité) en vue de défendre leurs intérêts collectifs, matériels ou moraux, d’en assurer la
représentation et de faciliter leurs activités, ainsi que les unions de mutuelles qui exercent des activités similaires.
370
Ces fédérations et unions coordonnent ou mettent en œuvre des actions
d’information dans le domaine de la santé, notamment en matière de prévention, de lutte contre la toxicomanie, du bon usage des médicaments et de mise en place de réseaux de soins. Les fédérations ou
les unions qui exercent des activités de représentation et de défense de leurs membres ou des personnes qu’elles représentent, sont considérées en principe comme réalisant des activités non lucratives
et ne sont pas soumises aux impôts commerciaux.
380
Ce n'est que lorsque leur gestion n'est pas désintéressée ou qu'elles
exercent une activité lucrative qu'elles sont susceptibles d'être soumises aux impôts commerciaux (impôt sur les sociétés, imposition forfaitaire annuelle, taxe sur la valeur ajoutée et contribution
économique territoriale).
390
Les critères d'appréciation du caractère lucratif d'une activité (activité
exercée en concurrence avec le secteur lucratif et dans des conditions similaires ou relations privilégiées avec des entreprises ou organismes assimilés) sont exposés au I-B §
80.
400
Lorsque les activités de ces fédérations ou de ces unions seront considérées
comme lucratives, elles pourront, sous certaines conditions, bénéficier des exonérations prévues aux 1° bis du 1 de l'article 207 du
CGI et 7° de l'article 1461 du CGI. Ces articles prévoient que les organisations syndicales, quelle que soit leur forme
juridique, et leurs unions, sont, lorsqu'elles fonctionnent conformément aux dispositions qui les régissent, exonérées d'impôt sur les sociétés et de contribution économique territoriale pour leurs
activités d'étude et de défense des droits et intérêts collectifs matériels ou moraux de leurs membres ou des personnes qu'elles représentent.
De plus, ces fédérations ou ces unions pourront sous certaines conditions
bénéficier de l’exonération de TVA mentionnée au 9° du 4 de l’article 261 du CGI sur leurs opérations qui se rattachent
directement à la défense collective des intérêts moraux ou matériels de leurs membres.
A. Exonération d'impôt sur les sociétés et de contribution économique territoriale
1. Organismes pouvant bénéficier de l’exonération
410
Sont concernées par les exonérations d’impôt sur les sociétés et de
contribution économique territoriale prévues aux 1° bis du 1 de l'article 207 du CGI et 7° de
l'article 1461 du CGI les fédérations créées entre plusieurs mutuelles ou unions telles que définies à
l’article L111-5 du code de la mutualité ainsi que les unions de mutuelles définies à
l’article L111-2 du code de la mutualité.
2. Champ de l’exonération
a. Activités pouvant bénéficier de l'exonération
420
Les exonérations d’impôt sur les sociétés et de contribution économique
territoriale prévues aux 1° bis du 1 de l'article 207 du CGI et 7° de
l'article 1461 du CGI s’appliquent aux activités portant sur l’étude et la défense des droits et des intérêts collectifs
matériels ou moraux des membres ou des personnes que les fédérations ou les unions représentent.
430
Sont visées les activités portant sur l’étude, la représentation et la
défense des intérêts collectifs des membres devant les pouvoirs publics, une commission, une juridiction, ou toute autre instance ou organisme public ou privé, lorsque cette activité est considérée
comme lucrative.
Exemple : représentation et défense des intérêts d’une ou plusieurs mutuelles
devant l’administration, la Commission européenne… ; conseil juridique fourni dans le cadre de la cotisation globale de l’adhérent.
440
Certaines autres activités de défense des intérêts collectifs sont aussi
visées par l’exonération précitée. Ainsi, les activités qui pourraient être considérées dans certains cas comme lucratives en tant que telles mais qui constituent le prolongement de l’activité de
représentation et de défense des membres et qui sont effectuées dans leur intérêt collectif peuvent aussi être exonérées.
Exemple : la promotion et l’organisation de congrès, de réunions, la
publication d’ouvrages et de revues professionnelles à destination des mutuelles adhérentes, la réalisation de programmes de recherche et d’expérimentation dans l’intérêt collectif des membres…
b. Activités exclues de l'exonération
450
Sont exclues du bénéfice de l’exonération précitée et imposées à l’impôt sur
les sociétés et à la contribution économique territoriale les prestations de service nettement individualisées qui peuvent être fournies dans les mêmes conditions par des organismes du secteur
lucratif.
460
Pour apprécier le caractère nettement individualisé d’une prestation de
service, il convient d’examiner, au regard d’un faisceau d’indices, dans quelles conditions celle-ci est réalisée.
La personnalisation d’une prestation ou l’existence d’un lien direct entre
la prestation réalisée et le versement d’une cotisation (constatation d’une proportionnalité entre le montant de la cotisation versée par une mutuelle et les services qui lui sont rendus par la
fédération ou l’union) sont des indices du caractère nettement individualisé d’une prestation de service fournie par une fédération ou une union.
Exemple : une étude ou une recherche précise réalisée à la demande d’un
professionnel et dont les résultats font l’objet d’une appropriation exclusive par ce dernier ; le conseil juridique dans le cadre d’une vérification de comptabilité chez une mutuelle et qui fait
l’objet d’une facturation spécifique ; la formation individuelle à l’informatique ou à la comptabilité faisant l’objet d’une facturation spécifique ; les prestations comptables et fiscales moyennant
une cotisation supplémentaire ; le conseil juridique par téléphone, le montant de la cotisation variant en fonction du nombre d’appels effectués dans l’année.
470
Il en sera de même des activités lucratives nettement dissociables de
l’activité de représentation et de défense des intérêts collectifs et qui ne constituent qu’une source de financement de celle-ci.
Exemple : la vente de boissons, de denrées alimentaires lors
de manifestations ; la sous-location de locaux ou la mise à disposition de personnel à des structures du secteur lucratif ; la publication et la vente d’ouvrages destinés à un large public et diffusés
par des voies commerciales classiques, sauf lorsque cette activité est dans le prolongement de l’activité de représentation et de défense des intérêts collectifs des membres de la fédération ou de
l’union.
B. Sectorisation ou filialisation des activités lucratives non exonérées
480
Lorsqu’une fédération de mutuelles ou une union exerçant une activité
portant sur la défense ou la représentation des intérêts collectifs matériels ou moraux des membres participants ou des personnes qu’elle représente exerce, en outre, une activité lucrative non
exonérée, celle-ci sera soumise à l’impôt sur les sociétés, à l’imposition forfaitaire annuelle et à la contribution économique territoriale.
490
Dès lors que les activités non imposées (c’est-à-dire hors du champ
d’application de l’impôt sur les sociétés au titre du I-B § 80 ou exonérées au titre du II-A § 410 et suivants ) sont significativement prépondérantes, la
soumission à l’impôt sur les sociétés pourra être limitée à un secteur distinct regroupant les seules activités imposées. Dans ce cas, en matière d’imposition forfaitaire annuelle, seul le chiffre
d’affaires, majoré des produits financiers, du secteur lucratif est retenu pour l’application du barème de cet impôt (l'imposition forfaitaire annuelle est due par les personnes morales passibles de
l'impôt sur les sociétés dont le chiffre d'affaires majorés des produits financiers est au moins égal à 15 000 000 € selon le barème prévu à
l'article 223 septies du CGI. Le chiffre d'affaires à prendre en considération s'entend du chiffre d'affaires hors taxe
du dernier exercice clos avant le 1er janvier de l'année d'exigibilité de l'imposition)
Les modalités de la sectorisation ou de la filialisation des activités
lucratives sont exposées à BOI-IS-CHAMP-10-50-20-10.
Remarque : En matière de contribution économique
territoriale, seules les activités lucratives sont imposables, quand bien même elles seraient prépondérantes ou ne feraient pas l’objet d’une sectorisation.
500
Exemple : Soit une fédération A qui exerce les trois activités suivantes :
- une activité portant sur la défense ou la représentation des intérêts collectifs matériels
ou moraux des membres participants ou des personnes qu’elle représente, régie par le livre I du code de la mutualité ;
- une activité de gestion d’une plate-forme téléphonique ouverte gratuitement aux adhérents
dont la mission consiste en la prévention de certaines pathologies, régie par le livre I du code de la mutualité ;
- une activité d’éditions d’ouvrages médicaux régie par le livre I du code de la mutualité.
En application des principes énoncés aux I § 50 et
suivants et II § 360 et suivants, la fédération A procède à une analyse au cas par cas de chacune de ses activités.
Il ressort de cette analyse que :
- l’activité portant sur la défense ou la représentation des intérêts collectifs matériels
ou moraux des membres participants ou des personnes que la mutuelle représente est lucrative mais exonérée en application du 1 bis du 1° de
l’article 207 du CGI ;
- l’activité de gestion d’une plate-forme téléphonique ouverte gratuitement aux adhérents
dont la mission consiste en la prévention de certaines pathologies est non lucrative ;
- l’activité d’éditions d’ouvrages médicaux est lucrative ;
Afin de procéder à la sectorisation de ses activités, la fédération A regroupe ses activités
non lucratives (l’activité de gestion de la plate-forme téléphonique) et exonérées (l’activité portant sur la défense ou la représentation des intérêts collectifs matériels ou moraux des membres
participants ou des personnes que la fédération représente) d’un côté et ses activités imposables de l’autre.
Par hypothèse, il sera considéré de ce regroupement que les activités non lucratives et
exonérées sont prépondérantes par rapport à ses activités lucratives.
Ainsi, la fédération A pourra isoler dans un secteur distinct ses activités lucratives et
limiter l’imposition à l’impôt sur les sociétés à ce seul secteur. En matière d’imposition forfaitaire annuelle, seul le chiffre d’affaires, majoré des produits financiers, du secteur lucratif sera
retenu pour l’application du barème de cet impôt. En matière de contribution économique territoriale, seules les activités lucratives seront en tout état de cause soumises à imposition (toutefois,
pour déterminer le taux effectif d'imposition à la cotisation sur la valeur ajoutée des entreprises, il convient également de retenir le chiffre d'affaires correspondant à une exonération de
cotisation foncière des entreprises (art. 1586 ter, II-1 du CGI, cf. BOI-CVAE-CHAMP-10-20 au
I § 1).
Précisions :
En matière de taxe sur la valeur ajoutée, même lorsqu’elles ne remettent pas
en cause le caractère non lucratif de la mutuelle ou de l’union, les opérations lucratives, réalisées à titre accessoire par un organisme mentionné au a ou b du 1° du 7 de
l’article 261 du CGI, sont imposées à la taxe sur la valeur ajoutée dans les conditions de droit commun.
En outre, certaines opérations considérées comme non lucratives ou exonérées
au regard des impôts directs (IS, CET) peuvent néanmoins être soumises à la TVA en application de dispositions législatives expresses.
Il en est ainsi, notamment, des activités d’édition et de restauration
collective sous certaines conditions.
La sectorisation retenue pour l’application de l’impôt sur les sociétés est
sans incidence sur les règles relatives à la constitution de secteurs distincts dont l’application est exigée pour l’exercice des droits à déduction de la taxe sur la valeur ajoutée.
En effet, la création de secteurs distincts est régie par les dispositions
de l’article 209 de l’annexe II au CGI. Cette création peut également résulter de dispositions spécifiques (notamment
au 4° du I de l’article 209 de l'annexe II au CGI).
C. Exonération de TVA
510
Le dispositif d’exonération d’impôt sur les sociétés et de contribution
économique territoriale visé au II-A § 410 et suivants n’emporte pas de conséquence sur l’application de l’exonération de TVA applicable aux organismes
syndicaux. A cet égard, les conditions d’application et la portée du 9° du 4 de l’article 261 du CGI ne recoupent pas
nécessairement celles des mesures d’exonérations d’IS et de CET visées aux aux 1° bis du 1 de l'article 207 du CGI et 7° de
l'article 1461 du CGI
Au regard de la TVA, la situation fiscale des fédérations et unions
mutualistes qui ne satisfont pas aux conditions de non-lucrativité exposées au I-B § 80 doit être analysée dans les conditions suivantes.
1. Les opérations placées hors du champ d'application de la TVA
520
En application des jurisprudences communautaire et interne, les actions
menées dans le cadre d'une mission d'intérêt général dévolue par les pouvoirs publics à un organisme de droit privé sont situées hors du champ d'application de la TVA dès lors que cet organisme peut,
conformément à sa mission, prendre des décisions qui n'auraient pas pour effet de donner un avantage particulier à ses membres.
530
De même, ne sont pas imposables à la TVA les prestations et les ventes réalisées par
l'organisme au profit de ses membres lorsqu'il n'existe pas de lien direct entre ces opérations et une contrepartie financière (cotisation, rémunération spécifique...) versée par les membres
bénéficiant de ces opérations (BOI-TVA-CHAMP-10-10-10). Tel est le cas des opérations réalisées à titre gratuit.
2. Les opérations exonérées sur le fondement du 9° du 4 de l'article 261 du CGI
540
Lorsque les opérations réalisées par un organisme syndical sont placées dans
le champ d'application de la TVA, il convient alors d'examiner sa situation au regard du dispositif d'exonération prévu au 9° du 4 de
l'article 261 du CGI.
550
Cette disposition exonère de TVA les prestations de services et les
livraisons de biens qui leur sont étroitement liées fournies à leurs membres, moyennant une cotisation fixée conformément aux statuts, par les organismes dont la gestion est désintéressée et qui
poursuivent, notamment, des objectifs de nature syndicale dans la mesure où ces opérations se rapportent directement à la défense collective des intérêts moraux ou matériels des membres.
560
S'agissant du caractère désintéressé de la gestion, il convient de se
reporter supra au I-B-1 § 100 et suivants.
570
Il est toutefois rappelé que les opérations réalisées par les organisations
syndicales doivent, pour bénéficier de cette mesure d'exonération, notamment satisfaire cumulativement aux conditions suivantes :
- il doit s'agir de prestations de services ou de livraisons de biens
étroitement liées à ces prestations qui sont fournies aux adhérents de l'organisme ;
- ces opérations doivent, en principe, être exclusivement rémunérées par la
perception d'une cotisation statutaire ;
- ces opérations doivent se rattacher directement à la défense des intérêts
moraux et matériels des membres de l'organisme.
580
A cet égard, la Cour de justice des Communautés européennes
(CJCE, arrêt du 12/11/1998, C-149/97 Institute of motors industry) a précisé qu'un organisme
qui se borne à promouvoir les intérêts de ses membres (en l'espèce assurer le perfectionnement des personnes travaillant dans la vente au détail d'automobiles) sans que cet objectif ne se réalise par
la défense et la représentation d'intérêts collectifs vis-à-vis des centres de décision qui les concernent ne peut être regardé comme poursuivant des objectifs de nature syndicale au sens de
l'article 13 A §1, I de la sixième directive TVA.
De même, il résulte de la jurisprudence administrative que l'exonération
exposée au 9° du 4 de l'article 261 du CGI est applicable lorsque les interventions de l'organisme sont liées à la
reconnaissance d'une profession ou à sa réglementation mais pas lorsque le groupement intervient dans l'organisation économique de cette profession (publicité collective, négociation de tarifs,
fourniture d'éléments de nature à améliorer les performances...).
Toutefois, il est rappelé que ces dernières opérations d’intérêt collectif
n’entrent dans le champ d’application de la TVA que dans la mesure où elles entretiennent un lien direct avec les cotisations versées ainsi qu’il est indiqué au II-C-1 § 530.
590
Cela étant, les syndicats peuvent également bénéficier de mesures
spécifiques à certaines des activités qu'ils développent.
Tel est le cas des prestations de formation professionnelle continue
exonérées en application du a du 4° du 4 de l'article 261du CGI.
Enfin, ces organismes bénéficient d'un régime spécifique pour leurs
activités de presse.
III. Schémas récapitulatifs
600
Les schémas ci-après reprennent les modalités pratiques de détermination du
caractère lucratif, non lucratif ou exonéré des activités des mutuelles régies par le livre I du code de la mutualité et le
livre III du code de la mutualité , ainsi que les modalités de sectorisation détaillées aux I § 50 et
suivants et II § 360 et suivants.
610
Situation n° 1 : la mutuelle exerce des activités régies par
le livre I du code de la mutualité et le
livre III du code de la mutualité.
En matière d’impôt sur les sociétés et d’imposition forfaitaire annuelle :
Si les activités non lucratives sont prépondérantes, la mutuelle pourra
(sous certaines conditions) constituer un secteur dit « lucratif ». L’imposition à l’impôt sur les sociétés dans les conditions de droit commun portera alors sur ce seul secteur. En outre, seul le
chiffre d’affaires, majoré des produits financiers, du secteur lucratif sera retenu pour l’application du barème de l’imposition forfaitaire annuelle.
En l’absence de sectorisation de ses activités lucratives, la mutuelle sera
soumise à l’impôt sur les sociétés sur l’ensemble de ses activités. En outre, c’est le chiffre d’affaires total réalisé par la mutuelle et majoré des produits financiers qui sera retenu dans cette
hypothèse pour l’application du barème de l’imposition forfaitaire annuelle.
En matière de contribution économique territoriale :
Seules les activités lucratives seront imposables, quand bien même elles
seraient prépondérantes ou ne feraient pas l’objet d’une sectorisation.
En matière de taxe sur la valeur ajoutée :
Lorsque les activités non lucratives sont prépondérantes, les recettes des activités
lucratives sont soumises de plein droit à la TVA sous réserve d’exonérations spécifiques. Nonobstant leurs prépondérances, certaines activités non lucratives peuvent être soumises à la taxe.
Lorsque les activités lucratives sont prépondérantes, toutes les activités
sont soumises à la taxe sous réserve d’exonération spécifique.
En matière de droit à déduction de la TVA, les règles relatives à la
création de secteurs distincts d’activité résultent de dispositions réglementaires qui s’imposent aussi bien à l’administration qu’aux redevables. En application de ces règles, deux sortes de
sectorisation doivent être distinguées :
- celle qui résulte du principe général énoncé au I de
l’article 209 de l’annexe II au CGI : cette sectorisation s’applique aux redevables qui réalisent des activités qui ne
sont pas toutes soumises à des dispositions identiques au regard de la TVA ;
- celle qui résulte des dispositions spécifiques prévoyant expressément que,
compte tenu de leur nature, certaines activités doivent être érigées en un secteur distinct d’activité.
Ainsi, une mutuelle peut être tenue de constituer des secteurs distincts
pour l’exercice de ses droits à déduction en matière de TVA dans les conditions rappelées ci-après :
1) un secteur regroupant les opérations exonérées de TVA en application des
dispositions des a et c du 1° du 7 de l’article 261du CGI comprenant les services rendus aux membres, les manifestations de
bienfaisance dans la limite de six par an, ainsi que les ventes consenties, le cas échéant, aux membres de l’organisme, y compris la part taxée de ces ventes, c’est-à-dire celle qui excède la limite
de 10 % des recettes totales de l’organisme. Il s’agit d’une sectorisation spécifique résultant du 4° du I de l’article 209 de l’annexe II au CGI.
2) un secteur spécifique pour chacune des activités au titre desquelles la
création d’un secteur distinct est obligatoire en application de dispositions particulières.
3) un secteur qui regroupe les opérations soumises à la TVA, autres que
celles visées au 1) et au 2).
620
Situation n° 2 : la fédération exerce une activité de défense des intérêts de ses
membres, et ces derniers exercent des activités régies par le livre I du code de la mutualité, le
livre II du code de la mutualité et le livre III du code
de la mutualité.
IV. Dispositions particulières
A. Entrée en fiscalité et réserve spéciale de solvabilité
1. Bilan d’entrée en cas de fiscalisation
630
Les mutuelles et les unions régies par le
livre I du code de la mutualité et le livre III du code de
la mutualité qui seraient soumises aux impôts commerciaux du fait du caractère lucratif de leurs activités doivent constituer un bilan d’entrée en fiscalité.
Ce bilan d’entrée doit servir de point de départ pour l’entrée en fiscalité
de la mutuelle ou de l’union.
2. Réserve spéciale de solvabilité
640
Les mutuelles et leurs unions régies par le
livre I du code de la mutualité et le livre III du code de
la mutualité peuvent doter, au titre des exercices ouverts en 2012 et 2013, la réserve spéciale de solvabilité prévue à
l’article 217 septdecies du CGI pour une quote-part dégressive admise en déduction de leur résultat imposable
(BOI-IS-GEO-20-40).
B. Application du régime fiscal des groupes de sociétés
650
Les sociétés et organismes du secteur des assurances dénués de capital qui
sont inclus dans un périmètre de combinaison comptable, notamment les mutuelles sont concernés par le régime fiscal des groupes de sociétés prévu aux
articles 223 A du CGI à 223 U du CGI. En cas d’option
pour ce régime, toutes les personnes morales dénuées de capital liées par un lien de combinaison à l’entité combinante et qui sont membres du périmètre de combinaison comptable sont obligatoirement
membres du groupe. La personne morale mère du groupe combiné et toutes les sociétés ou entités membres du groupe doivent par ailleurs être soumises à l’impôt sur les sociétés dans les conditions de
droit commun. Il est précisé que le fait pour les mutuelles et leurs unions de doter la réserve spéciale de solvabilité conformément aux dispositions de
l’article 217 septdecies du CGI ne remet pas en cause le respect de cette condition de soumission à l’impôt sur les
sociétés dans les conditions de droit commun.
660
En revanche, les mutuelles et leurs unions qui exercent des activités non
lucratives ou lucratives exonérées prépondérantes et constituent un secteur distinct dit « lucratif » seul soumis à l’impôt sur les sociétés, dans les conditions mentionnées au
I-B-4 § 330 ou au II-B § 490, ne remplissent pas cette condition de soumission à l’impôt sur les sociétés dans les conditions de droit commun. En
conséquence, ces mutuelles et unions ne peuvent en principe pas devenir membres d’un groupe fiscal. Dans ce cas, il est admis que les autres personnes morales dénuées de capital qui sont membres du
même périmètre de combinaison comptable que ces mutuelles ou unions puissent constituer un groupe fiscal et que la condition d’inclusion obligatoire dans le périmètre du groupe de toutes les personnes
morales dénuées de capital membres du périmètre de combinaison comptable (articles L212-7 du code de la mutualité et
D 212-5 du code de la mutualité) ne s’applique qu’aux mutuelles et à leurs unions soumises à l’impôt sur les sociétés dans les
conditions de droit commun.
C. Obligations déclaratives
670
En application de
l’article 53 A du CGI, les mutuelles ou leurs unions dont le caractère lucratif de l’activité serait reconnu sont notamment
tenues de joindre à leur déclaration de résultat un bilan et un compte de résultat. Ces documents établis à partir des données comptables doivent retracer l’intégralité des opérations imposables
réalisées par ces organismes en application des dispositions de la présente instruction. Le résultat des activités imposables est déterminé à partir de ces données comptables.
680
En vertu des dispositions du 1 de
l’article 223 du CGI, les mutuelles ou leurs unions déposeront une déclaration n° 2065 (CERFA 11084) pour leurs
activités lucratives.
En cas de constitution d’un secteur lucratif, les mutuelles et leurs unions
devront continuer à déclarer séparément à l’impôt sur les sociétés aux taux réduits leurs revenus patrimoniaux qui ne se rattachent pas aux activités lucratives (imprimé n° 2070
(CERFA 11094)).
Ces déclarations 2065 ou 2070 sont
disponibles en ligne sur le site www.impots.gouv.fr à la rubrique "recherche de
formulaire".
D. Report de la date limite de paiement de l'imposition forfaitaire annuelle due au titre de l'année 2012
690
La date limite de paiement de l’imposition forfaitaire annuelle due le cas
échéant par les mutuelles concernées par le présent chapitre au titre de l’année 2012, fixée au 15 mars 2012 en application de
l’article 1668 A du CGI, est exceptionnellement reportée au 30 juin 2012, aucune pénalité pour paiement tardif n’étant par
voie de conséquence applicable en cas de règlement dans ce délai.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-GEO-20-30
|
https://bofip.impots.gouv.fr/bofip/6844-PGP.html/identifiant=BOI-IS-GEO-20-30-20130419
|
2013-04-19 00:00:00
|
52dd4db970042cc0cef65ae0d53ac8c8dead544f4dca5175ef44fa8749cbdded
|
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] |
I. Titres dans le champ d'application du dispositif
1
Les dispositions de
l'article 167 bis du code général des impôts (CGI) prévoient l'imposition des plus-values latentes constatées sur les
droits sociaux, valeurs, titres ou droits.
Il s'agit des valeurs mobilières, des droits sociaux et des titres mentionnés au
1° de l’article 118 du CGI et aux 6° et 7° de l’article 120
du CGI et des droits portant sur ces valeurs, droits ou titres (usufruit ou nue-propriété) ainsi que des titres représentatifs des mêmes valeurs, droits ou titres, mentionnés au
1 du I de l'article 150-0 A du CGI.
Pour plus de précisions sur la nature de ces droits sociaux, valeurs, titres ou droits, il
convient de se référer au BOI-RPPM-PVBMI-10-30.
Sont également dans le champ d'application du dispositif d'exit tax les titres visés au
II § 30.
10
Les titres définis précédemment peuvent être détenus soit directement par le contribuable
transférant son domicile fiscal hors de France soit indirectement par une ou plusieurs personnes interposées.
Pour plus de précisions sur la notion de personnes interposées, il convient de se référer au
BOI-RPPM-PVBMI-10-40-10 au I-B-1 § 40.
II. Titres exclus du champ d'application du dispositif
20
En revanche, sont notamment exclus du dispositif d’exit tax les actions des sociétés
d'investissement à capital variable (SICAV), exclues par disposition expresse de l’article 167 bis du CGI, ainsi que les
parts de fonds communs de placement et les actions de sociétés de placement à prépondérance immobilière à capital variable (SPPICAV).
Il est admis que sont également exclus, soit du fait de l'exonération des gains réalisés lors de
la cession de ces titres en application des règles de droit interne, soit dans le but d'éviter une double imposition, soit en raison de la nature des titres concernés ou de leur catégorie d'imposition
:
- les titres mentionnés aux
II et III de l'article 150-0 A du CGI, soit les titres détenus dans un plan d’épargne en actions (PEA), les titres de
sociétés immobilières pour le commerce et l'industrie (SICOMI) cotées ou non cotées, les parts de fonds communs de créances dont la durée à l’émission est supérieure à cinq ans, les parts ou actions
dites de carried interest, les titres détenus dans le cadre de la législation sur l'épargne salariale (participation, plans d'épargne salariale, notamment plans d'épargne d'entreprise, etc.)
lorsque ces titres revêtent la forme nominative et comportent la mention d'origine ;
- les titres souscrits en exercice de bons de souscription de parts de créateur d’entreprise
(BSPCE) mentionnés à l’article 163 bis G du CGI, pour la part correspondant au gain d’exercice ;
Remarque : Le gain d’exercice correspond à la différence entre la valeur du titre
au jour de l’exercice du bon et le prix de souscription du titre fixé lors de l’attribution du bon.
- les titres issus de la levée d’options sur titres (stock-options), à hauteur du
gain de levée d'option. Ce gain, défini à l’article 80 bis du CGI, est égal à la différence entre la valeur de l'action à la
date de la levée d’option et le prix d’exercice de l’option ;
- les titres attribués gratuitement, à hauteur du « gain d’acquisition » constaté lors de
l’attribution d’actions gratuites (article 80 quaterdecies du CGI). Ce gain d’acquisition est égal à la valeur des
actions à la date de leur attribution définitive.
- les parts de sociétés ou groupements qui relèvent des
articles 8 du CGI à 8 ter du CGI à prépondérance
immobilière au sens du I de l’article 150 UB du CGI. Est considérée comme à prépondérance immobilière la société dont
l’actif, à la clôture des trois exercices qui précèdent le transfert du domicile fiscal hors de France, est constitué principalement, c'est-à-dire pour plus de 50 % de sa valeur de biens immobiliers
qu’ils soient situés en France ou à l’étranger ou de droits portant sur des immeubles, non affectés à sa propre exploitation industrielle, commerciale, agricole ou à l’exercice d’une profession non
commerciale. Sont également pris en compte les titres de sociétés elles-mêmes à prépondérance immobilière inscrits à l’actif de la société dont le contribuable détient les parts.
Si la société dont les titres sont détenus par le contribuable n’a pas encore clos son
troisième exercice, la composition de l’actif est appréciée à la clôture du ou des seuls exercices clos ou, à défaut, à la date de transfert du domicile fiscal hors de France.
- les parts de fonds de placement immobilier mentionnées au
a du II de l'article 150 UC du CGI ;
- les parts ou actions visées au 3 du I de l'article
244 bis A du CGI.
Sont ainsi notamment exclus les parts ou actions ou autres droits de sociétés à prépondérance
immobilière non cotées, que ces sociétés soient soumises à l’impôt sur les sociétés ou non, et les parts ou actions de sociétés cotées à prépondérance immobilière lorsque la personne physique détient
directement ou indirectement au moins 10 % du capital de la société.
Les modalités de détermination de la prépondérance immobilière des sociétés non cotées, autres
que celles qui relèvent des articles 8 du CGI à 8 ter du
CGI (cf. tiret précédent), ou cotées sur un marché réglementé (français ou étranger) sont les suivantes.
Sont considérées comme à prépondérance immobilière, les sociétés ou organismes, quelle qu’en
soit la forme, dont l’actif, à la clôture des trois exercices qui précèdent le transfert du domicile fiscal hors de France, est constitué principalement, soit pour plus de 50 % de sa valeur,
directement ou indirectement, de biens immobiliers ou droits portant sur ces biens, parts, actions ou autres droits de sociétés elles-mêmes à prépondérance immobilière, non affectés à leur propre
exploitation industrielle, commerciale, agricole ou à l’exercice d’une profession non commerciale.
Si la société dont les titres sont détenus par le contribuable n’a pas encore clos son
troisième exercice, la composition de l’actif est appréciée à la clôture du ou des seuls exercices clos ou, à défaut, à la date de transfert du domicile fiscal hors de France.
Cependant, la prépondérance immobilière des SIIC s'apprécie à la date de transfert du domicile
fiscal hors de France.
Il est toutefois précisé que seuls les actifs immobiliers de ces sociétés situés en France, à
l'exclusion des immeubles affectés à leur propre exploitation ou à l'exercice d'une activité commerciale, industrielle, agricole ou non commerciale, doivent être retenus au numérateur pour le calcul
du pourcentage de 50 %.
30
En revanche, lorsque la personne physique détient directement ou indirectement moins de 10 %
du capital d’une société à prépondérance immobilière soumise de droit ou sur option à l’impôt sur les sociétés et cotée sur un marché réglementé (français et étranger), à l'exception des SPPICAV, les
parts ou actions de cette société sont dans le champ d’application du dispositif d’exit tax.
III. Appréciation des seuils de détention directe et indirecte pour les titres entrant dans le champ d’application de
l’exit tax (pour les transferts de domicile fiscal intervenus entre le 3 mars 2011 et le 29 décembre 2011)
40
Les titres entrant dans le champ d'application de l'exit tax (cf. § 1 à 30) sont
imposables lorsque, à la date du transfert du domicile fiscal hors de France, le contribuable détient, avec les membres de son foyer fiscal :
- une participation directe ou indirecte d’au moins 1 % dans les bénéfices sociaux d’une
société. Dans l’hypothèse d’une détention indirecte, il convient d’effectuer le produit des participations pour apprécier si le minimum de 1 % est atteint.
Exemple : si Mme X détient 0,8 % des droits dans les bénéfices sociaux d’une
société A et M. X détient 0,9 % des droits dans les bénéfices sociaux d’une société B qui détient 80 % du capital de la société A, alors ils détiennent ensemble 1,52 % (0,8 % + 0,9 % x 80 %) des
droits dans les bénéfices sociaux de la société A, donc seuls les titres de la société A sont dans le champ d'application de l'exit tax ;
- une participation directe ou indirecte dans une société, participation dont la valeur excède
1,3 M€ lors du transfert de domicile fiscal, lorsque ce transfert est intervenu jusqu'au 29 décembre 2011.
Exemple : soient les sociétés A et B valorisées respectivement à 150 M€ et 55
M€.
Si Mme X détient 0,2 % du capital d’une société A et M. X détient 0,9 % du capital d’une société
B qui détient 80 % du capital de la société A, alors ils détiennent ensemble 0,92 % (0,2 % + 0,9 % x 80 % ) du capital de la société A, soit une participation de 1 380 000 € dans la société A. Seuls
les titres de la société A sont alors dans le champ d'application de l'exit tax.
IV. Détermination des plus-values latentes pour les titres entrant dans le champ d’application de l’exit tax
(pour les transferts de domicile fiscal intervenus entre le 3 mars 2011 et le 29 décembre 2011)
50
D'une manière générale, la participation indirecte n'est prise en compte pour le calcul de la
plus-value latente que si la participation dans la société interposée n'est pas prise en compte pour ce même calcul.
60
Cas n° 1 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe respectant l'une des deux conditions citées au III (1 % ou 1,3
million) dans une société B ;
- une participation directe respectant l'une des deux conditions précitées dans une société A
interposée passible de l'impôt sur les sociétés, et que cette société A détient une participation dans la société B ;
alors une plus-value latente est calculée sur des titres des sociétés A et B à hauteur de
l'ensemble des participations directes du foyer fiscal dans ces sociétés.
70
Cas n° 2 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe respectant l'une des deux conditions citées au III (1 % ou 1,3
million) dans une société B ;
- une participation directe ne respectant pas l'une des deux conditions précitées dans une
société A interposée passible de l'impôt sur le revenu, et que cette société A détient une participation dans la société B ;
alors une plus-value latente est calculée sur les seuls titres de la société B à hauteur de
l'ensemble des participations directes et indirectes du foyer fiscal dans cette société.
80
Cas n° 3 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe respectant l'une des deux conditions citées au III (1 % ou 1,3
million) dans une société B ;
- une participation directe respectant l'une des deux conditions précitées dans une société A
interposée passible de l'impôt sur le revenu, et que cette société A détient une participation dans la société B ;
alors, par tolérance doctrinale, une plus-value latente est calculée sur les titres des sociétés
A et B à hauteur de l'ensemble des participations directes du foyer fiscal dans ces sociétés.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-50-10-10-20
|
https://bofip.impots.gouv.fr/bofip/8010-PGP.html/identifiant=BOI-RPPM-PVBMI-50-10-10-20-20121031
|
2012-10-31 00:00:00
|
77a31fd14507168409f000b1f9bfb63d0690e7ffa4bb1d0669262c83c6c0b153
|
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] |
Certaines personnes peuvent bénéficier de dégrèvements de leur cotisation de taxe foncière sur les propriétés bâties afférente à leur habitation principale.
Le présent chapitre évoquera successivement la situation des :
- certains propriétaires de logements sociaux à raison de certains travaux (section 2, BOI-IF-TFB-50-20-20) ;
- maisons vacantes ou immeubles à usage industriel ou commercial inexploités (section 3, BOI-IF-TFB-50-20-30) ;
- logements vacants à usage locatif appartenant à des organismes d'habitation à loyer modéré ou à des sociétés d'économie mixte (section 4, BOI-IF-TFB-50-20-40).
Remarque : Les commentaires de la section 1, BOI-IF-TFB-50-20-10, concernant le dégrèvement en faveur des personnes âgées de condition modeste sont transférés au BOI-IF-TFB-10-55-40.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-50-20
|
https://bofip.impots.gouv.fr/bofip/5685-PGP.html/identifiant=BOI-IF-TFB-50-20-20201222
|
2020-12-22 00:00:00
|
6aa096d5ae41ef18556d0dbbe7c314b628d29a2563fa034b5499aa40bed62763
|
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] |
1
Les personnes de condition modeste qui ne peuvent bénéficier des exonérations prévues par le I de l'article 1414 du code général des impôts (CGI) sont susceptibles d'être exonérées de taxe d'habitation en application :
- du 2° du II de l'article 1408 du CGI, qui prévoit une exonération en faveur des habitants reconnus indigents par la commission communale des impôts directs ;
- de l'article 332 de l'annexe II au CGI, qui prévoit une exonération de taxe d'habitation en faveur des contribuables des départements d'outre-mer qui occupent à titre d'habitation principale un logement dont la valeur locative n'excède pas 40 % de la valeur locative moyenne des logements de la commune.
I. Indigents
10
En application des dispositions du 2° du II de l'article 1408 du CGI, les habitants reconnus indigents par la commission communale des impôts directs, après avis conforme du représentant du service des finances publiques, sont exemptés de la taxe d'habitation et ne doivent pas, par suite, être inscrits au rôle.
20
Cette exemption concerne exclusivement les personnes physiques et ne saurait, par suite, trouver application à l'égard d'une personne morale (CE, 17 janvier 1955, Fédération départementale des déportés, internés, résistants et patriotes du Loiret RO, p 230).
30
Il n'existe pas de critère précis permettant d'apprécier l'état d'indigence. Les indigents, qui restent hors du champ d'application de la taxe d'habitation, ne s'identifient pas exactement avec les personnes secourues par le centre d'action sociale, celles bénéficiant de l'aide médicale d’État ou de la couverture maladie universelle ou de l'allocation-vieillesse, ou celles payant un loyer inférieur à un minimum donné. Ces diverses circonstances constituent cependant des éléments d'appréciation dont il convient de tenir compte.
C'est ainsi qu'un conseil municipal peut valablement désigner comme devant être exemptées de la taxe d'habitation les personnes dont le loyer ne dépasse pas un chiffre déterminé, alors surtout qu'il a été stipulé certaines exceptions tirées de la situation individuelle des contribuables (CE, décisions du 20 mars 1903 et du 11 mars 1932).
40
Peuvent également être considérées comme indigentes les personnes physiques qui, ne disposant pas de ressources suffisantes, ne subviennent en tout ou en partie à leurs besoins que grâce à la charité publique et sont, par suite, dans l'incapacité de participer aux charges communales.
50
En revanche, le fait pour un contribuable d'avoir eu ses biens confisqués par suite d'une décision de justice, n'est pas un élément déterminant pour qu'il soit considéré comme indigent (CE, décisions du 23 février 1972, n°s 82349 à 82351).
60
La désignation des indigents conserve un caractère facultatif.
Par suite, lorsque les autorités compétentes ne se sont pas prononcées en ce sens :
- aucune personne ne peut revendiquer le bénéfice de l'exonération attaché à une telle désignation,
- même en faisant la preuve de son indigence devant la juridiction contentieuse (CE, décision du 20 décembre 1968, n° 68579).
II. Redevables occupant un logement modeste dans les départements d'outre-mer
70
L'exonération prévue pour la taxe foncière sur les propriétés bâties par l'article 332 de l'annexe II au CGI concerne également la taxe d'habitation.
Les redevables de cette taxe, c'est-à-dire tous les occupants, même s'ils ne sont pas propriétaires de leur logement, en sont exonérés lorsqu'ils occupent à titre d'habitation principale un logement dont la valeur locative n'excède pas 40 % de la valeur locative moyenne des locaux d'habitation de la commune ; ce seuil d'exonération commun à la taxe d'habitation et à la taxe foncière sur les propriétés bâties peut être porté à 50 % par le conseil municipal.
III. Situation des demandeurs d'asile
80
Les demandeurs d'asile accueillis dans les centres d'accueil des demandeurs d'asile (CADA) ne sont pas soumis à la taxe d'habitation en raison des logements qu'ils occupent, dès lors que leur prise en charge est limitée à la durée de la procédure d'asile conformément aux dispositions de l'article L. 348-2 du code de l'action sociale et des familles.
Remarque : Les organismes à but non lucratif gestionnaires de CADA sont eux-mêmes exonérés de taxe d'habitation à raison des logements affectés à l'hébergement des demandeurs d'asile (BOI-IF-TH-10-50-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TH-10-50-40
|
https://bofip.impots.gouv.fr/bofip/11040-PGP.html/identifiant=BOI-IF-TH-10-50-40-20201222
|
2020-12-22 00:00:00
|
5b12d222745628b30f2acbfa34b306294add3c39eb3f2f22cfcae626e8cf70a0
|
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] |
1
Aux termes du II de l'article 1407 du code général des impôts (CGI), ne sont pas imposables à la taxe d'habitation :
- les locaux passibles de la cotisation foncière des entreprises (CFE) lorsqu'ils ne font pas partie de l'habitation personnelle des contribuables ;
- les bâtiments servant aux exploitations rurales ;
- les locaux destinés au logement des élèves dans les écoles et pensionnats ;
- les bureaux des fonctionnaires publics ;
- les locaux affectés aux logements des étudiants dans les résidences universitaires lorsque la gestion de ces locaux est assurée par un centre régional des œuvres universitaires et scolaires ou par un organisme en subordonnant la disposition à des conditions financières et d'occupation analogues.
I. Locaux assujettis à la cotisation foncière des entreprises
10
L'exonération prévue au 1° du II de l'article 1407 du CGI est subordonnée à deux conditions qui doivent être remplies simultanément :
- les locaux visés doivent être assujettis à la CFE ;
- ils ne doivent pas faire partie intégrante de l'habitation personnelle du contribuable.
S'agissant de la définition des locaux d'habitation, il convient de se reporter au BOI-IF-TH-10-10-10.
A. Première condition : locaux assujettis à la cotisation foncière des entreprises
20
Sont hors du champ d’application de la taxe d'habitation (dans la mesure où la seconde condition est remplie (I-B § 40 et suivants) tous les locaux occupés par des redevables de la CFE et pris en compte dans les bases de cette dernière.
Sont ainsi visés :
- les locaux industriels ou professionnels proprement dits (usines, ateliers, entrepôts, boutiques, etc.) ;
- les locaux que les entreprises utilisent à des fins sociales en faveur du personnel (cantines, infirmeries, douches, vestiaires, locaux affectés à la formation professionnelle, etc.). Toutefois, lorsque ces locaux sont mis à la disposition privative d’une autre personne au sens du 2° du I de l’article 1407 du CGI, ayant une personnalité juridique distincte (comité d'entreprise, association, mutuelle, etc.), et qui ne sont pas retenus pour l’établissement de la CFE, ils sont imposables à la taxe d'habitation au nom de cette personne ;
- les locaux administratifs que les entreprises imposées à la CFE affectent aux services de direction, de gestion, de secrétariat et aux réunions du conseil d'administration.
30
En revanche, l'exonération du 1° du II de l'article 1407 du CGI ne s'applique pas aux locaux occupés par des personnes exerçant une activité :
- n'entrant pas dans le champ d'application de la CFE ;
- ou qui en est expressément exonérée (ex. : entreprise de presse).
Ainsi, est imposable à la taxe d'habitation un local meublé anciennement à usage de bureau, dès lors qu'il n'est pas, pour la même année, passible de la taxe professionnelle (CE, décision du 27 mai 1988, n° 75587).
En pratique, compte tenu des modalités d'application du 2° du I de l'article 1407 du CGI, seuls sont imposables à la taxe d'habitation les locaux non imposés à la CFE et affectés à l'usage administratif des collectivités privées (BOI-IF-TH-10-10-20).
B. Deuxième condition : locaux ne faisant pas partie intégrante de l'habitation personnelle
40
L'exonération de la taxe d'habitation n'est applicable que si les locaux imposés à la CFE ne font pas partie intégrante de l'habitation personnelle du contribuable. Il en est ainsi lorsque les locaux en cause sont distincts et possèdent, par exemple, une entrée séparée.
50
Dans le cas contraire, la taxe d'habitation est exigible, même si le local professionnel supporte, par ailleurs, la CFE. Il y a donc, dans ce cas, une superposition légale des deux impôts (BOI-IF-TH-10-10-10).
Il n'en serait autrement que si l'aménagement spécial du local avait pour effet, nonobstant la situation de celui-ci dans l'habitation personnelle du contribuable, de le rendre totalement impropre à un usage normal de l'habitation (BOI-IF-TH-10-10-10).
II. Bâtiments servant aux exploitations rurales
60
Les bâtiments servant aux exploitations rurales bénéficient, en vertu du 2° du II de l'article 1407 du CGI, d'une exonération de taxe d'habitation dont le champ d'application est identique à celui de l'exonération prévue, pour ces mêmes bâtiments, en matière de taxe foncière sur les propriétés bâties par le 6° de l'article 1382 du CGI (BOI-IF-TFB-10-50-20).
Sont notamment visés les locaux tels que granges, écuries, greniers, caves, celliers, pressoirs, ainsi que ceux qui sont destinés, soit à loger les bestiaux des fermes et métairies, ainsi que les gardiens de ces bestiaux, soit à serrer les récoltes.
70
La circonstance que ces locaux seraient utilisés accessoirement par le personnel d'exploitation à des fins privées (prises des repas, par exemple) n'est pas de nature à faire obstacle à l'exonération, à la condition, toutefois, qu'ils ne puissent être regardés comme des chambres meublées affectées privativement au logement des employés et ouvriers agricoles et passibles, par suite, dans ce cas, de la taxe d'habitation au nom de chacun des occupants (CE, décision du 27 mars 1939).
80
Un bâtiment destiné au logement des ouvriers, recrutés chaque année pour les vendanges, ne saurait être regardé comme servant à une exploitation rurale et par suite doit être imposé à la taxe d'habitation au nom de la société (CE, décision du 7 janvier 1985, n° 39459).
90
Le logement des agriculteurs et de leurs employés est imposable à la taxe d'habitation (sauf pour le cas particulier du logement du gardien de bestiaux).
III. Locaux destinés au logement des élèves dans les écoles et pensionnats
100
L'exonération prévue par le 3° du II de l'article 1407 du CGI ne vise expressément que les locaux affectés au logement des élèves, tels que les dortoirs, réfectoires et installations sanitaires, dans les écoles et pensionnats.
À cet égard :
- des locaux destinés au logement des élèves d'un institut médico-professionnel et d'un centre d'éducation motrice en milieu ordinaire, qui sont utilisés de façon telle que les intéressés ne peuvent être regardés comme ayant l'usage privatif de leur appartement, ne sont pas imposables à la taxe d'habitation, alors même que ces locaux ne sont pas situés dans l'enceinte de ces établissements (CAA Nantes, décision du 8 décembre 1993, n° 92NT00414 et n° 92NT00415, plén., Association Départementale de Sauvegarde de l'Enfance et de l'Adolescence de la Manche).
- des appartements pris en location par une association assurant la gestion d'une institution d'éducation spécialisée chargée de favoriser l'insertion sociale et professionnelle de handicapés mentaux âgés de 14 à 18 ans afin d'y loger certains de ses élèves faute de disposer, à cette fin, de locaux suffisants à son siège, doivent être regardés comme des « locaux destinés au logement des élèves dans les écoles et les pensionnats » (CE, décision du 29 octobre 1997, n° 129846, Association « La Providence »).
- une association qui héberge des mineurs et jeunes majeurs scolarisés à titre principal dans des établissements sans lien avec elle mais qui leur assure un complément d'éducation est en droit de bénéficier de l'exonération de taxe d'habitation prévue par le 3° du II de l'article 1407 du CGI (CE, décision du 8 septembre 1999, n° 190039, Association Fernand Prévost).
110
Il y a lieu, toutefois, d'admettre que les locaux affectés à l'instruction des élèves (salles de classe, études, etc.) peuvent être exclus des bases de la taxe d'habitation.
Il en est ainsi,
d'un centre de formation professionnelle des avocats, établissement d’enseignement supérieur, chargé de la préparation du certificat d'aptitude à la profession d'avocat pour les locaux exclusivement affectés à cette préparation (CAA Marseille, 10 février 1998, n° 96-788, CFPA du ressort de la cour d'appel d'Aix-en-Provence).
120
L'exonération est également accordée aux immeubles appartenant aux collectivités locales et aux caisses des écoles, qui sont affectés au logement des enfants des colonies de vacances.
130
En outre, bien que les locaux des colonies de vacances gérées par des organismes sans but lucratif soient, en principe, passibles de la taxe d'habitation, la même mesure de faveur a été étendue :
- aux locaux servant aux colonies de vacances des œuvres sociales des comités d'entreprise ou d'établissement ;
- Il en est ainsi qu'aux locaux d'un patronage utilisés pour une colonie de vacances lorsque, notamment, les moniteurs de la colonie y dispensent un complément d'éducation aux enfants (CE, décision du 29 mai 1959, Patronage Notre-Dame du Vieux Condé).
140
En revanche, l'exonération prévue par le 3° du II de l'article 1407 du CGI en faveur des locaux destinés au logement des élèves dans les écoles et pensionnats ne s'étend pas aux pièces ou chambres meublées qui, distinctes des dortoirs collectifs, seraient éventuellement mises à la disposition privative de certains membres du personnel chargé de l'éducation ou de la surveillance des élèves (surveillant d'internat, surveillant général, aumônier etc.). Ceux-ci sont personnellement imposables, le cas échéant, à raison de tels locaux (CE, 20 décembre 1937).
150
En ce qui concerne les locaux affectés au logement des étudiants dans les résidences universitaires, il convient de se référer au V § 200 et suivants.
IV. Bureaux des fonctionnaires publics
160
Les bureaux des fonctionnaires publics sont exonérés de taxe d'habitation conformément aux dispositions du 4° du II de l'article 1407 du CGI.
A. Conditions relatives aux locaux
170
Pour être exonérés, les bureaux doivent être distincts de l'habitation personnelle des intéressés.
Il en est ainsi, par exemple :
- du bureau d'un fonctionnaire des finances distinct de son habitation personnelle ;
- d'un bureau de fonctionnaire n'ayant aucune communication intérieure avec les locaux destinés à son habitation personnelle.
En revanche, les bureaux des fonctionnaires publics sont imposables dans les conditions de droit commun, lorsqu'ils font partie intégrante de l'habitation personnelle des intéressés. Tel est le cas, par exemple, d'un cabinet de travail installé par un fonctionnaire dans une pièce de son appartement, même si cette pièce est à usage exclusif de bureau.
B. Conditions tenant à la qualité de l'occupant
180
Pour être exonérés, les bureaux doivent être occupés pour l'exercice de leurs fonctions par des fonctionnaires publics.
Il s'agit des agents de l'État, des collectivités locales ( régions, départements, communes ) et de leurs établissements publics régis par les dispositions du statut général des fonctionnaires de l'État et des collectivités territoriales (loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires (loi dite Le Pors).
Toutefois, il a été jugé que sont exemptés de la taxe d'habitation les locaux meublés occupés par les agents des services publics administratifs, que ces agents aient ou non la qualité de fonctionnaires titulaires (CE, décision du 23 février 2001, ass. n° 204425, COB).
Remarque : Il est précisé qu'il peut également s'agir d'agents des établissements publics territoriaux : les établissements publics fonciers mentionnés aux articles L. 324-1 et suivants du code de l'urbanisme, l'office foncier de Corse, l’établissement public d'aménagement en Guyane et à Mayotte, les agences pour la mise en valeur des espaces urbains de la zone dite des cinquante pas géométriques en Guadeloupe et en Martinique.
190
En revanche, ne peuvent être assimilés à des bureaux de fonctionnaires publics et sont par suite imposables à la taxe d'habitation, les locaux occupés par les établissements publics autres que ceux visés au IV-B § 180 ainsi que ceux exonérés au titre du 1° du II de l'article 1408 du CGI (établissements publics scientifiques, d'enseignement et d'assistance, I § 10 et suivants du BOI-IF-TH-10-50-10).
Sont ainsi imposables :
- les locaux des chambres de commerce et d'industrie, de métiers, d'agriculture ;
(CE, décision du 21 juin 1996, n° 157433, Chambre de commerce et d'industrie de Gray-Vesoul)
- les locaux des offices d' H.L.M. et des offices publics d'aménagement et de construction ( O.P.A.C. ), à l'exclusion des bureaux réservés au sein de ces offices aux comptables publics et utilisés pour les seules activités relevant de leur mission.
Remarque : La valeur locative de ces bureaux doit donc être exclue de la base d'imposition à la taxe d'habitation de ces offices. Si elle n'a pas fait l'objet d'une évaluation distincte, elle pourra être déterminée en fonction de la superficie réelle des bureaux exonérés par rapport à la superficie totale des locaux).
Ainsi, sont soumis à la taxe d'habitation en vertu du I du 3 de l'article 1407 du CGI :
Les locaux meublés qui constituent le siège social de l'office public de HLM et qui ne sont pas librement accessibles au public (CAA Lyon, décision du 25 mars 1998, n° 95LY02150, Office public d'HLM du département de la Loire).
- les organismes privés chargés d'une mission de service public. Ainsi, l'ordre des avocats est passible de la taxe d'habitation à raison des locaux qui sont mis à sa disposition dans les palais de justice pour l'accomplissement de missions de service public qui lui sont confiées (CE, décisions du 7 février 1975, n° 88611 et du 6 février 1981, n° 9217 ). Cette jurisprudence s'applique, bien entendu, à tous les locaux meublés occupés par les divers ordres professionnels ;
- les organismes dotés de la personnalité morale qui, bien que concourant à l'exploitation d'un service public, demeurent des organismes privés. Exemple : locaux utilisés par les caisses de Sécurité sociale (CE, décision du 29 avril 1944) (BOI-IF-TH-10-50-10).
Une association qui gère un établissement de rééducation et de réadaptation fonctionnelle ne peut invoquer la circonstance que les locaux qu'elle met à la disposition du personnel médical sont affectés au service public hospitalier (CAA Marseille, décision du 25 avril 2000, n° 97-11546, Association du Centre Médical Docteur Bouffard-Vercelli).
V. Locaux affectés au logement des étudiants dans les résidences universitaires
200
Le 5° du II de l'article 1407 du CGI, exonère de taxe d'habitation les résidences universitaires gérées par les centres régionaux des œuvres universitaires et scolaires (CROUS) et par les organismes qui subordonnent l'accès des logements à des conditions financières et d'occupation analogues à celles des CROUS.
A. Champ d'application de l'exonération
1. Conditions tenant à la nature des locaux
210
L'exonération ne vise que les locaux affectés au logement des étudiants dans les résidences universitaires.
a. Locaux situés dans des résidences universitaires
220
Est considérée comme une résidence universitaire, toute résidence occupée uniquement par des étudiants, située dans le périmètre géographique de l'université, quel qu'en soit le propriétaire. La résidence ne doit pas être obligatoirement implantée sur un campus universitaire mais peut, par exemple, être située en ville tout en ayant un lien direct avec l'institution universitaire.
En revanche, sont exclus de l'exonération les logements sociaux dits « du secteur diffus », quand bien même ces locaux remplissent les conditions de gestion posées par le 5° du II de l'article 1407 du CGI.
b. Locaux affectés au logement des étudiants
230
Seuls sont exonérés les logements occupés par les étudiants : chambres, studios, appartements.
Les locaux communs et le cas échéant les locaux administratifs de ces résidences demeurent donc imposables. Toutefois, la gestion de la résidence étant assurée par un CROUS, les locaux communs et administratifs dont il a la disposition sont exonérés de taxe d'habitation dès lors que les CROUS bénéficient de l'exonération prévue au 1° du II de l'article 1408 du CGI en faveur des établissements publics d'enseignement ou d'assistance (BOI-IF-TH-10-50-10).
2. Conditions tenant à la gestion des locaux
240
La gestion de la résidence doit être assurée par un CROUS ou par un organisme qui subordonne la disposition des logements à des conditions financières et d'occupation analogues à celles du CROUS.
a. Gestion des locaux par les CROUS
250
Les logements des étudiants situés dans les résidences universitaires gérées par un CROUS sont exonérés : l'exonération est acquise dès lors que le CROUS en assure intégralement la gestion, qu'il soit ou non propriétaire de la résidence.
b. Gestion des locaux par des organismes autres que les CROUS
260
Sont notamment concernées par ce dispositif des associations gérant des résidences étudiantes.
Pour l'octroi de l'exonération, les locaux gérés par ces organismes doivent être mis à la disposition des étudiants dans des conditions financières et d'occupation analogues à celles des CROUS. Conformément à l'article 322 ter de l'annexe III au CGI, cette condition doit être considérée comme satisfaite lorsque les conditions suivantes sont cumulativement remplies.
1° Tarifs pratiqués
270
Les tarifs de location avant imputation de l'allocation de logement sociale ou de l'aide personnalisée au logement prévues à l'article L. 821-1 du code de la construction et de l'habitation ne doivent pas excéder de 10 % ceux pratiqués par les CROUS.
2° Étudiants occupant la résidence
280
La résidence ne doit être occupée que par des étudiants inscrits dans l'un des établissements d'enseignement suivants agréés au régime de sécurité sociale des étudiants : établissements d'enseignement supérieur, écoles techniques supérieures, grandes écoles et classes du second degré préparatoires à ces écoles.
3° Conditions d'admission
290
L'admission dans la résidence doit concerner en priorité les étudiants bénéficiaires d'une bourse d'enseignement supérieur sur critères sociaux attribuée dans les conditions prévues chaque année par circulaire du ministre chargé de l'enseignement supérieur en application de l'article D. 821-1 du code de l'éducation.
4° La résidence ne doit pas être réservée à une catégorie particulière d'étudiants
300
La résidence doit être ouverte à tous les étudiants quel que soit l'établissement mentionné au 2° de l'article 322 ter de l'annexe III au CGI dans lequel ils poursuivent leurs études. Ainsi, les locaux d'une résidence réservée aux étudiants d'une école spécifique ne peuvent bénéficier du dispositif.
5° Occupation du logement conformément au règlement intérieur de la résidence
310
Pour l'appréciation de cette condition, il convient, à titre de règle pratique, de vérifier que :
- le droit d'occupation est personnel, incessible et limité à la seule année universitaire en cours ; ce droit doit être réexaminé chaque année ;
- les visites sont réglementées pour les personnes extérieures à la résidence ;
- les personnels de l'organisme gestionnaire se réservent le droit d'intervenir dans les logements ;
- le non-respect des dispositions du règlement intérieur fait l'objet d'une procédure disciplinaire.
Le respect de ces conditions doit s'apprécier au niveau de la résidence prise dans son ensemble.
Deux cas doivent alors être distingués :
- si la gestion de la résidence répond aux conditions posées par la loi et précisées par décret, l'exonération est applicable ;
- si la gestion ne satisfait pas à ces conditions (accueil par exemple de personnes autres qu'étudiantes), les logements ne peuvent être exonérés (y compris ceux qui pourraient être occupés par des étudiants).
B. Modalités de mise en œuvre
1. Obligations déclaratives
320
Cette obligation concerne les organismes gestionnaires autres que les CROUS.
Conformément aux dispositions de l'article 322 ter de l'annexe III au CGI et de l'article 322 quater de l'annexe III au CGI, ces organismes doivent, avant le 1er mars de la première année au titre de laquelle l'exonération est applicable, adresser aux services des impôts du lieu de situation de la résidence, un imprimé conforme au modèle établi par l'administration (imprimé demande d'exonération des résidences affectées aux logements d'étudiants n° 1201-GD-SD (CERFA n° 12154) et notice n° 1201-GN-SD (CERFA n° 50940), disponibles en ligne sur le site www.impots.gouv.fr) permettant de justifier que les logements sont mis à la disposition des étudiants dans des conditions financières et d'occupation analogues à celles retenues par les CROUS.
Cette déclaration doit, conformément à l'article 322 ter de l'annexe III au CGI être accompagnée des justificatifs suivants : tarifs de location pratiqués, critères d'attribution des logements, règlement intérieur de la résidence, contrat(s)-type de location ou d'hébergement, ou tout autre document édité par l'organisme.
En cas de modification apportée aux modalités financières et d'occupation des logements par les étudiants, l'organisme doit produire cet imprimé, accompagné des nouvelles pièces justificatives, avant le 1er mars de l'année suivant ce changement.
La souscription de la déclaration entraîne l'octroi de l'exonération, sous réserve du respect des conditions.
2. Portée et remise en cause de l'exonération
330
L'exonération porte sur la totalité des logements gérés par l'organisme et occupés par les étudiants.
Lorsque l'organisme ne remplit plus les conditions relatives à la nature ou à la gestion des locaux, l'exonération cesse d'être applicable à compter du 1er janvier de l'année qui suit celle au cours de laquelle sont intervenues les modifications. Dès lors, l'attention est appelée sur la nécessité de s'assurer périodiquement que les conditions financières et d'accueil des étudiants initialement déclarées par les organismes sont toujours en vigueur.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TH-10-40-10
|
https://bofip.impots.gouv.fr/bofip/1106-PGP.html/identifiant=BOI-IF-TH-10-40-10-20201222
|
2020-12-22 00:00:00
|
bff1f96b6c36b03f5cb6d863996f6bf173e74d1dfc2ae5ab5e34418c40bafc21
|
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] |
La CVAE est due par les entreprises qui remplissent certaines conditions (titre 1,
BOI-CVAE-CHAMP-10).
Toutefois, les entreprises qui exploitent un ou plusieurs établissements dans certaines zones du
territoire ou qui réalisent certaines activités peuvent bénéficier d’exonérations ou d’abattements de CVAE accordés sur délibération ou en l’absence de délibération contraire des collectivités
territoriales ou des établissements publics de coopération intercommunale à fiscalité propre (titre 2, BOI-CVAE-CHAMP-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CVAE-CHAMP
|
https://bofip.impots.gouv.fr/bofip/6339-PGP.html/identifiant=BOI-CVAE-CHAMP-20120912
|
2012-09-12 00:00:00
|
3e592ad70277f5cca5e7677c2b9469aa11b0d12d5698b5f7591cf435dc968c12
|
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] |
Le présent titre examine :
- les chiffres d'affaires à prendre en considération pour la détermination du régime
d'imposition applicable aux entreprises (chapitre 1, BOI-BIC-DECLA-10-10) ;
- les entreprises ou opérations exclues du régime simplifié ou du régime des micro-entreprises
(chapitre 2, BOI-BIC-DECLA-10-20) ;
- les modalités et les effets de l'option pour le régime réel d'imposition (chapitre 3,
BOI-BIC-DECLA-10-30) ;
- les modalités et les effets de l'option pour le régime du versement forfaitaire libératoire de
l'impôt sur le revenu dans le cadre du régime de l'auto-entrepreneur (chapitre 4, BOI-BIC-DECLA-10-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-10
|
https://bofip.impots.gouv.fr/bofip/1806-PGP.html/identifiant=BOI-BIC-DECLA-10-20180103
|
2018-01-03 00:00:00
|
cb30a19377a914c4b694fe200b2127b474890341c5fd24c90fff5ecb8b9ad187
|
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Actualité liée : 17/03/2021 : TVA - Simplification des obligations en matière de droit à déduction de la TVA sur la production ou la livraison d'immeubles
I. Précisions relatives à la TVA déductible
A. Dépenses concourant à la livraison à soi-même d'un immeuble neuf ou transformé
1
La taxe sur la valeur ajoutée (TVA) qui a grevé les dépenses de construction d'un immeuble neuf (y compris l'acquisition ou l'aménagement du terrain) est intégralement déductible dans les conditions de droit commun, qu'il s'agisse de biens ou de prestations de services. Le coefficient de déduction déterminé en application du I de l'article 206 de l'annexe II au code général des impôts (CGI) est donc égal à l'unité.
Est sans incidence à cet égard la circonstance que le redevable soit susceptible d'être dispensé de liquider cette livraison à soi-même (LASM) au cas où l'immeuble est vendu dans les deux ans qui suivent son achèvement. En effet, s'agissant nécessairement de la cession d'un immeuble qui n'est pas achevé depuis plus de cinq ans, l'opération est par hypothèse taxable sur le prix total, justifiant la déduction des dépenses d'amont qui ont grevé les éléments de son prix. Le fait générateur de la LASM est intervenu de sorte que l'administration fiscale en est informée par l'imprimé spécial prévu à l'article 244 de l'annexe II au CGI.
Remarque : Dès lors que cette déclaration vient formaliser l'intervention de la livraison, les règles de péremption du droit à déduction ne trouvent pas à s'appliquer pour les dépenses qu'elle prend en compte (CGI, ann. II, art. 207, IV-2).
10
Toutefois, conformément au deuxième alinéa du 2 du I de l'article 271 du CGI, lorsqu'une personne qui n'effectue que des opérations occasionnelles soumises à la taxe ne dispose pas, de ce fait, d'un numéro individuel d'identification à la TVA au sens de l'article 286 ter du CGI, le droit à déduction de la TVA qui a grevé les dépenses de construction ne peut être exercé qu'au moment de la LASM prévu au b du 1 de l'article 269 du CGI. Cette identification lui sera délivrée lors du dépôt de la déclaration spéciale n° 940-SD (CERFA n° 10480), disponible en ligne sur le site www.impot.gouv.fr, prévue par l'article 244 de l'annexe II au CGI.
20
Il en va de même des dépenses d'amélioration et de transformation qui contribuent à la valorisation ou à la prolongation de la vie d'un immeuble affecté aux besoins de l'entreprise alors même qu'elles ne conduisent pas à la production d'un immeuble neuf. Elles sont intégralement déductibles lorsqu'elles sont soumises à une LASM en application du 2° du 1 du II de l'article 257 du CGI.
B. Déduction de la TVA liquidée lors de la livraison à soi-même
1. Précisions sur la détermination des coefficients d'assujettissement et de taxation
30
La TVA qui a grevé la LASM est déductible dans les conditions de droit commun, en application de l'article 206 de l'annexe II au CGI. À cet effet, la détermination des coefficients d'assujettissement et de taxation peut être conduite soit pour l'immeuble pris dans son ensemble, soit par fractions de l'immeuble dès lors que celles-ci sont identifiées au moment de l'affectation initiale des locaux (CGI, ann. II, art. 207, 2). Dans cette seconde hypothèse, la taxe afférente à l'ensemble de l'immeuble est ventilée entre ses différentes fractions selon tous critères de consistance ou d'affectation directe dont le redevable est en mesure de justifier.
Dès lors que l'immeuble (ou la fraction d'immeuble) est immobilisé(e), et sauf indication contraire quant à son affectation, il est réputé être utilisé pour la réalisation d'opérations imposables au sens du II de l'article 206 de l'annexe II au CGI. Le coefficient d'assujettissement est alors égal à l'unité.
Remarque : Pour l'application du deuxième alinéa de l'article 168 bis de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée tel qu'il résulte de la directive 2009/162/UE du Conseil du 22 décembre 2009 modifiant diverses dispositions de la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée, l'utilisation à des fins étrangères à l'entreprise de l'immeuble initialement entièrement affecté aux besoins de celle-ci est prise en compte en suivant les règles de régularisation de la taxe initialement déduite telles qu'elles sont fixées par l'article 207 de l'annexe II au CGI.
40
Quant au coefficient de taxation, il est déterminé selon que les opérations imposables auxquelles l'immeuble est utilisé ouvrent partiellement ou aucunement droit à déduction.
Ainsi, le coefficient de taxation, et par suite le coefficient de déduction, sont nuls si l'immeuble (ou la fraction d'immeuble) est loué(e) en exonération de TVA.
2. Naissance du droit à déduction
50
Conformément au c du 1 du II de l'article 271 du CGI, la taxe déductible en l'espèce est la taxe qui est acquittée par le redevable au titre de la LASM de l'immeuble construit ou transformé. Elle n'est déductible seulement lorsque la LASM a effectivement été liquidée, la déduction s'opérant en règle générale par imputation sur la TVA collectée à ce titre.
S'agissant de la taxe afférente à la LASM visant la construction d'un immeuble neuf, la liquidation et la déduction correspondante peuvent être reportées jusqu'au 31 décembre de la deuxième année qui suit l'achèvement (CGI, art. 270, II). Toutefois, la taxe exigible au titre des LASM d'immeubles neufs mentionnées aux A et C du II de l'article 278 sexies du CGI (logements locatifs sociaux) est liquidée au plus tard le dernier jour du sixième mois qui suit celui au cours duquel est intervenu l'achèvement de l'immeuble, sans qu'aucune prorogation puisse être accordée par l'autorité administrative.
S'agissant de la taxe afférente à la LASM visant la transformation d'un immeuble (CGI, art. 257, II-1-2°), la liquidation et la déduction doivent intervenir dès l'utilisation de l'immeuble transformé.
Dans l'un et l'autre cas, le droit à déduction prend naissance lorsque la taxe devient exigible chez le redevable (CGI, art. 271, I-2), c'est-à-dire à l'achèvement de la construction pour la livraison d'un immeuble neuf, et lors de la première utilisation pour l'affectation d'un immeuble transformé aux besoins de l'entreprise. Le coefficient de déduction à prendre en compte est donc celui déterminé dans les conditions constatées à ce moment.
Remarque : Au cas où, à l'occasion d'un contrôle, un manquement est constaté au regard de la liquidation de la LASM, il y a lieu de limiter le rappel à hauteur de la fraction non déductible en application des règles ainsi précisées, à laquelle s'ajouteront les intérêts de retard et les pénalités calculées selon l'article 1788 A du CGI.
Une incertitude peut, toutefois, tenir à la méconnaissance au moment de la LASM du coefficient de taxation forfaitaire applicable dans les conditions décrites au 3 du III de l'article 206 de l'annexe II au CGI, lorsque l'immeuble est utilisé concurremment pour la réalisation d'opérations ouvrant et n'ouvrant pas droit à déduction. Il en est ainsi notamment pour la déduction de la taxe afférente aux travaux de transformation, voire de la taxe afférente à la construction d'un immeuble neuf si la LASM est anticipée bien avant le terme du délai prévu à l'article 270 du CGI. Dans cette situation, il convient de prendre en compte provisoirement le dernier coefficient de taxation forfaitaire connu, sous réserve de la correction appropriée une fois définitivement établi le coefficient applicable (§ 10 du BOI-TVA-DED-20-10-40).
C. Déductibilité de la TVA sur la marge
60
La TVA liquidée en application de l'article 268 du CGI peut être déduite dans les conditions de droit commun par l'acquéreur de l'immeuble dès lors, d'une part, qu'il utilise l'immeuble pour une activité économique ouvrant droit à déduction et, d'autre part, que le montant de la taxe est mentionné dans l'acte de vente valant facture et comportant l'ensemble des mentions requises par l'article 242 nonies A de l'annexe II au CGI.
D. Déduction de la taxe qui a grevé les éléments du prix de cession d'un immeuble
70
Conformément au 1 du I de l'article 271 du CGI, la TVA qui a grevé les éléments du prix d'une livraison d'immeuble elle-même soumise à la taxe est déductible dans les conditions de droit commun.
Ainsi, lorsqu'elle est réalisée par un assujetti agissant en tant que tel, la cession d'un terrain à bâtir ou celle d'un immeuble neuf, ainsi que celle d'un terrain non à bâtir ou encore celle d'un immeuble achevé depuis plus de cinq ans lorsque l'option prévue au 5° bis de l'article 260 du CGI est exercée, ouvre un droit à déduction de la TVA qui a grevé les dépenses qui entretiennent un lien direct et immédiat avec cette cession.
Remarque : Est sans incidence sur ce droit à déduction la circonstance que la cession puisse être taxée sur la marge en application de l'article 268 du CGI.
80
Il en va ainsi des frais directement attachés à la livraison de l'immeuble. La taxe supportée à ce titre par le cédant est immédiatement déductible lorsque la vente ou l'apport concerne un terrain à bâtir ou un immeuble qui n'est pas achevé depuis plus de cinq ans dès lors que ces opérations sont imposables de plein droit. En revanche, lorsque la livraison concerne un terrain qui n'est pas à bâtir ou un immeuble achevé depuis plus de cinq ans, l'opération étant exonérée de plein droit, la taxe qui a grevé les frais en cause est réputée non déductible et, s'il y a lieu, ne peut être déduite qu'une fois effectivement exercée l'option dans les conditions prévues à l'article 201 quater de l'annexe II au CGI.
90
Entretiennent un lien direct et immédiat avec la cession d'un immeuble les dépenses dont le coût est incorporé dans le prix reçu en contrepartie de la part du cessionnaire. À défaut de pouvoir répercuter ces dépenses dans le prix d'une ou plusieurs opérations particulières en aval, elles sont normalement incorporées dans le prix des biens ou des services fournis par l'assujetti dans le cadre plus général de ses activités économiques.
Ainsi, lorsque la cession d'un immeuble n'est pas soumise à la TVA (soit qu'elle ait un caractère purement patrimonial, soit qu'elle s'opère en exonération de TVA) et que les frais de la cession constituent un élément de son prix, la taxe supportée à ce titre par le cédant n'est pas déductible. En revanche, la taxe peut être déductible à raison des frais généraux de l'entreprise lorsque le redevable est en mesure d'établir que dans les circonstances propres à cette cession et à son activité, tenant par exemple à la rigidité du marché ou à la diversité et la fréquence des mutations qu'il réalise, les frais de cession sont normalement intégrés dans les charges courantes. L'existence de données de comptabilité analytique allant dans ce sens représente un élément significatif d'appréciation à cet égard.
Sur les principes, il convient de se reporter à la décision de la CJCE, affaire C-29/08, « AB SKF », du 29 octobre 2009.
100
De même, lorsque des travaux non immobilisés et régulièrement comptabilisés en classe 6 ont été réalisés sur un immeuble affecté, antérieurement à sa cession soumise à la TVA, à une activité économique n'ouvrant pas droit à déduction de la TVA (par exemple une location exonérée ou une activité de formation professionnelle), il convient d'examiner si au moment de leur réalisation ces dépenses ont été engagées à raison de l'utilisation de l'immeuble ou en vue de sa cession. Si le redevable est en mesure d'établir que les dépenses entretiennent un lien direct et immédiat avec la cession, la taxe est déductible sans délai lorsque la cession doit intervenir dans les cinq ans de l'achèvement de l'immeuble, ou seulement lors de l'exercice de l'option s'agissant d'un immeuble de plus de cinq ans.
Remarque : Dans une telle situation, les règles de péremption du droit à déduction ne trouvent pas à s'appliquer conformément au 2 du IV de l'article 207 de l'annexe II au CGI.
II. Règles particulières de régularisation
A. Principes
1. Régularisations annuelles
110
Lorsque l'immeuble construit ou transformé est immobilisé et affecté à des opérations n'ouvrant pas droit à une déduction complète de la TVA, la taxe afférente à la LASM est susceptible de faire l'objet d'une régularisation pendant une période de vingt années dont celle au cours de laquelle l'immeuble neuf ou sa transformation ont été achevés. Il en va de même lorsqu'un immeuble immobilisé a été acquis et que cette acquisition a supporté la TVA et a ouvert droit à déduction. Cette situation qui peut se rencontrer bien au-delà de la date d'achèvement si la taxe résulte de l'exercice de l'option prévue au 5° bis de l'article 260 du CGI par le cédant.
Remarque : Dans le cas d'une acquisition réalisée dans le cadre d'un contrat d'immeuble à construire, la période de régularisation commence à courir à compter, non de la signature du contrat, mais de la livraison.
Ainsi, chaque année durant les vingt années qui suivent, l'assujetti qui a eu droit à la déduction doit opérer dans les conditions décrites au II de l'article 207 de l'annexe II au CGI une régularisation de la taxe initialement déduite sur les biens immobilisés lorsque la différence entre le produit des coefficients d'assujettissement et de taxation de l'année, d'une part, et le produit des coefficients d'assujettissement et de taxation initiaux, d'autre part, est supérieure à un dixième.
120
Lorsque la liquidation de la taxe exigible au titre de la LASM visant la construction d'un immeuble neuf et la déduction correspondante ont été reportées au terme de la deuxième année qui suit l'achèvement (voire plus tardivement quand des prorogations ont été accordées en application de l'article 245 de l'annexe II au CGI, le délai de régularisation prévu au 1 du II de l'article 206 de l'annexe II au CGI a néanmoins commencé à courir depuis l'achèvement. Il pourra donc y avoir lieu à des régularisations rétroactives, couvrant la période qui a couru entre l'achèvement en année N et la liquidation jusqu'en N+2 (voire au delà), et prenant en compte la différence éventuelle entre les coefficients d'assujettissement et de taxation applicables à la déduction lors de l'intervention de la LASM et ceux définitivement constatés pour ces années N à N+2 (voire au-delà).
2. Régularisation complémentaire
130
Lorsque l'immeuble construit, transformé ou acquis est immobilisé, outre les régularisations annuelles décrites au II-A-1 § 110, sa cession ultérieure est susceptible de donner lieu à une régularisation complémentaire de la TVA liquidée lors de la LASM ou supportée lors de l'acquisition conformément aux 1° et 2° du 1 du III de l'article 207 de l'annexe II au CGI, dès lors que cette cession intervient dans le délai de régularisation prévu pour les immeubles au 3 du II de l'article 207 de l'annexe II au CGI.
a. Immeuble affecté à une activité économique ouvrant droit à une déduction complète de la TVA
140
Lorsqu'un immeuble est affecté à une activité économique ouvrant droit à une déduction complète de la TVA, la taxe afférente à l'acquisition qui a été initialement déduite par le redevable n'est pas remise en cause lorsque la cession ou l'apport sont soumis à la TVA.
Remarque : Il en est de même en cas de transfert entre secteurs d'activité constitués en application de l'article 209 de l'annexe II au CGI et lorsque la cession ou l'apport sont soumis à la TVA sur la marge s'agissant d'un immeuble dont l'acquisition n'a pas ouvert droit à déduction.
Inversement, lorsque la cession ou l'apport n'est pas soumis(e) à la TVA (notamment à défaut d'exercice de l'option s'agissant d'un immeuble ancien), la taxe déduite donnera lieu à un reversement à raison des années restant à courir au-delà de l'année en cours jusqu'au terme de la période de régularisation.
b. Immeuble affecté à une activité économique n'ouvrant pas droit à déduction
150
Lorsque le cédant n'a pas affecté l'immeuble à une activité économique ouvrant droit à déduction (par exemple en l'utilisant pour une location exonérée), la taxe afférente à l'acquisition, à la LASM à des travaux de transformation n'est pas déductible (soit un coefficient de déduction initial nul).
Dans ces conditions, l'apport ou la cession soumis(e) à la TVA (éventuellement sur la marge s'agissant de travaux de transformation sur un immeuble dont l'acquisition n'a pas ouvert droit à déduction) donnera lieu à une régularisation positive.
Inversement, l'apport ou la cession non soumis(e) à la TVA ne donne lieu à aucune régularisation complémentaire dès lors que la TVA grevant l'acquisition, la LASM ou les travaux de transformation n'a pas été initialement déduite.
c. Immeuble affecté à un usage mixte
160
La même analyse trouve à s'appliquer lorsque l'immeuble était affecté à un usage mixte (le coefficient de déduction initial étant compris entre zéro et l'unité), sous forme d'une régularisation complémentaire dans un sens ou l'autre.
d. Immeuble affecté partiellement à une activité économique
170
Ces dispositions sont applicables en cas d'affectation partielle de l'immeuble à une activité économique.
Exemple : Un assujetti A acquiert en N un ensemble immobilier à usage mixte de bureaux (rez-de-chaussée) et habitation (deux étages de même surface) dont le cédant a soumis la vente à la TVA, liquidée sur la marge. A procède à des travaux de rénovation légère et immobilise l'ensemble. Il loue le rez-de-chaussée en TVA à un professionnel déducteur, se réserve le premier étage pour un usage privé et loue le second en exonération à usage de logement. La TVA supportée sur l'acquisition et les travaux est déduite globalement pour un tiers, à raison d'un coefficient d'assujettissement des deux tiers et d'un coefficient de taxation forfaitaire de moitié.
En N+8, le propriétaire A cède l'ensemble, en optant pour la taxation de la vente du seul rez-de-chaussée. Il y a lieu d'admettre que la taxe initiale a grevé pour un tiers le prix d'acquisition du rez-de-chaussée, et pour deux tiers celui du second lot. Les deux tiers de la première fraction afférente au rez-de-chaussée qui n'ont pas bénéficié de déduction à l'origine (soit 2/9èmes de la taxe totale) peuvent donner lieu à une régularisation positive à hauteur de 11/20èmes. Inversement le tiers de la seconde fraction de taxe initiale afférente aux étages qui a bénéficié d'une déduction à l'origine (soit encore 2/9èmes de la taxe totale) doit faire l'objet d'un reversement dans la même proportion de 11/20èmes. D'où une régularisation globalement nulle.
Remarque : Le résultat aurait été identique si, dès l'origine, chaque niveau avait fait l'objet d'un traitement propre : déduction intégrale sans régularisation pour le rez-de-chaussée, aucune déduction sans plus de régularisation pour chaque étage.
B. Dispositions applicables aux collectivités locales
180
Ces dispositions sont applicables à l'identique aux collectivités locales selon que les cessions qu'elles réalisent s'inscrivent dans le cadre d'une activité économique d'aménageur ou, inversement, dans celui de la gestion de leur patrimoine (IV § 110 et suiv. du BOI-TVA-IMM-10-10-10-10).
C. Démembrement de la propriété d'un immeuble
190
Lorsque la propriété d'un immeuble donne lieu à un démembrement en raison de la cession à un tiers de l'usufruit ou de la nue propriété, la nue-propriété doit être regardée comme n'étant pas affectée à une activité économique imposable. Cette situation est exclusive de l'exercice du droit à déduction de la TVA afférente à la valeur de ce droit.
200
Toutefois, lorsque ce droit réel constitue une immobilisation chez son propriétaire de même que l'usufruit pour son bénéficiaire, il y a lieu d'admettre que dans des conditions analogues à celles prévues au 3 du III de l'article 207 de l'annexe II au CGI, le nu-propriétaire puisse transmettre le droit à déduction dont il est privé au bénéfice de l'usufruitier dès lors que ce dernier utilise le bien pour des opérations ouvrant droit à déduction.
En outre, dès lors qu'elle intervient dans le délai de vingt années comprenant celle au cours de laquelle la taxe a été supportée par le nu-propriétaire, la réunion dans les mains de celui-ci de la pleine propriété par suite de l'extinction de l'usufruit peut donner lieu à une régularisation positive de la taxe d'amont dans les conditions précisées au 4° du 1 du III de l'article 207 du CGI si l'immeuble est alors utilisé à des opérations ouvrant droit à déduction.
1. Démembrement de la propriété suite à la cession de l'usufruit
210
Dans une première situation où le démembrement résulte de la cession de l'usufruit, la taxe supportée par le nu-propriétaire est celle afférente à la différence entre le prix d'acquisition de l'immeuble ou le montant de la LASM lors de son achèvement et le prix auquel est cédé l'usufruit :
- c'est ainsi que si ce démembrement intervient dès l'exercice initial du droit à déduction, le coefficient d'assujettissement retenu à cet effet sera égal à la proportion du prix de cession de l'usufruit rapporté à la valeur de l'immeuble ;
- et si le démembrement intervient ultérieurement, dès lors que l'acquisition ou la LASM ont initialement ouvert droit à déduction, la part de la taxe initialement déduite afférente à la nue-propriété donnera lieu à une régularisation liquidée dans les conditions de droit commun, c'est-à-dire à proportion du nombre d'années restant à courir jusqu'au terme de la période de vingt années prévue au 3 du II de l'article 207 de l'annexe II au CGI.
220
Quant à la part afférente à l'usufruit, sous réserve du bénéfice de l'article 257 bis du CGI, elle sera assortie d'un coefficient de taxation nul ou égal à l'unité selon les circonstances de la cession, dans les conditions des 1° et 2° du 2 du III de l'article 207 de l'annexe II au CGI.
Dès lors, l'usufruitier pourra, en fonction de son activité propre, exercer son droit à déduction dans les conditions prévues au II de l'article 206 de l'annexe II au CGI, tant sur la taxe ayant éventuellement grevé le prix de l'usufruit, que s'il y a lieu sur le montant de taxe déductible mentionné sur l'attestation délivrée par le cédant au titre de la taxe afférente à la nue-propriété non déduite ou régularisée par celui-ci.
À son tour, toutefois, l'usufruitier devra régulariser la taxe ainsi déduite si l'usufruit s'éteint avant le terme de vingt années comprenant celle au cours de laquelle il aura exercé son droit à déduction. Symétriquement, si cet événement intervient dans le propre délai de vingt ans du nu-propriétaire depuis son acquisition (ou sa LASM) et que les conditions en sont réunies, celui-ci pourra bénéficier d'une régularisation à raison de la TVA ayant alors grevé le prix de l'immeuble et à proportion du nombre d'années restant à courir.
Exemple : Un immeuble a été construit ou acquis neuf par un investisseur pour une valeur hors taxe de 1 000, et l'usufruit en est immédiatement cédé pour une durée de quinze ans et un prix de 800, soumis de plein droit à la TVA (soit 160 en sus). Le coefficient de déduction s'établit donc à 0,8, mais le propriétaire remet au cessionnaire une attestation de taxe non déduite pour un montant de 40 (200 x 0,20). Dès lors que l'usufruitier immobilise le bien aux fins d'une activité ouvrant droit à déduction, il pourra déduire l'ensemble de la TVA d'amont (soit 160 + 40 = 200), à charge pour lui de supporter une régularisation pour les quatre années restant à courir à l'extinction de son droit (pour un montant de 200 x 4 / 20 = 40). L'investisseur initial ayant recouvré la pleine propriété de l'immeuble pourra à son tour, s'il l'utilise dans les mêmes conditions, bénéficier d'une régularisation positive à raison de la même durée résiduelle et pour le même montant.
Remarque : Hypothèse complémentaire : l'usufruitier a réalisé des travaux de valorisation de l'immeuble dans les conditions du 2° du 1 du II de l'article 257 du CGI. Si l'extinction de l'usufruit s'accompagne de la transmission au nu-propriétaire de l'universalité de biens attachée à l'usufruit, l'article 257 bis du CGI trouvera à s'appliquer à la taxe qui aura grevé ces travaux. À défaut, l'usufruitier serait fondé à transmettre au nu-propriétaire le droit à déduction correspondant au quantum de TVA régularisé à ce titre, dans les conditions mentionnées au 3 du III de l'article 207 de l'annexe II au CGI.
2. Démembrement de la propriété suite à la cession de la nue-propriété
230
Dans la situation inverse où le propriétaire est amené à céder la nue-propriété en conservant l'usufruit de l'immeuble pour en continuer l'exploitation, les mêmes règles en matière de déduction et de régularisation trouveront à s'appliquer au montant de la cession de la nue-propriété, en tenant compte de l'usage auquel est affecté l'immeuble et du régime de taxation appliqué à la cession.
Si la cession de la nue-propriété donne lieu à taxation (de plein droit ou sur option), le nouveau nu-propriétaire ne pourra exercer aucun droit à déduction de la taxe qui aura grevé son acquisition, s'agissant d'un bien incorporel qu'il n'utilise pas pour la réalisation d'opérations imposables. Mais il pourra, si les conditions en sont réunies, délivrer à l'exploitant de l'usufruit une attestation permettant à ce dernier de déduire la TVA correspondante. Lors de l'extinction de l'usufruit, la taxe déduite par son bénéficiaire fera s'il y a lieu l'objet d'une régularisation en tenant compte du délai propre à chacune de ses fractions. Il en est de même, symétriquement, pour le plein propriétaire.
Exemple : Un immeuble construit pour la même valeur que dans l'exemple du II-C-1 § 220 est immédiatement affecté à une location exonérée, si bien que le coefficient de déduction initial est nul. La quatrième année suivant l'achèvement, le constructeur cède la nue-propriété pour un prix de 600 en conservant l'usufruit pour dix ans afin d'en poursuivre l'exploitation dans les mêmes conditions : aucun droit à déduction ne peut donc lui être utilement transféré par le nouveau nu-propriétaire.
Mais la cession étant soumise de plein droit à la TVA (pour 600 x 0,2 = 120), l'opération ouvre néanmoins droit chez le cédant à une régularisation de la taxe qui n'a pu être déduite à l'origine, liquidée à raison de la fraction ainsi imposée et des quinze années restant à courir jusqu'au terme de la période de régularisation (soit 200 / 20 x 0,6 x 15 = 90). De son côté, le cessionnaire qui n'a pu déduire la taxe qui a grevé son acquisition de la nue-propriété pourra, s'il affecte l'immeuble à une activité ouvrant droit à déduction lorsqu'il en récupère la pleine propriété, bénéficier d'une régularisation positive de cette même taxe en proportion des dix années restant à courir au regard du délai qui lui est propre (soit 120 / 20 x 10 = 60).
Remarque : Sans préjudice de l'application des dispositions exposées dans la remarque du II-C-1 § 220 pour le cas où des travaux auraient été réalisés sur l'immeuble pendant son exploitation en usufruit.
D. Situations particulières
1. Immeubles loués en crédit bail
240
Les opérations de crédit-bail immobilier sont définies au 2 de l'article L. 313-7 du code monétaire et financier.
Les immeubles donnés en location dans ce cadre sont normalement immobilisés par le crédit-bailleur qui a supporté le coût de la TVA sur l'acquisition ou sur la LASM de la construction, et qui a pu ou non exercer son droit à déduction selon que les loyers sont ou non soumis à la TVA conformément à l'article 261 D du CGI et au 2° de l'article 260 du CGI. Pendant la durée du bail, la taxe initiale ainsi supportée peut dans la limite de la période de vingt ans définie au 3 du II de l'article 207 de l'annexe II au CGI donner lieu à régularisations annuelles en cas de modification du régime appliqué aux loyers, ainsi éventuellement qu'à une régularisation complémentaire lors de la levée d'option par le crédit preneur exercée au terme du contrat ou de manière anticipée.
250
Le 3 du II de l'article 207 de l'annexe II au CGI précise que pour ces opérations de crédit-bail, la période de régularisation est ramenée au nombre d'années qui courent jusqu'à l'échéance du contrat (arrondi à l'entier supérieur) si ce nombre est inférieur à vingt. Le quantum de régularisation annuelle défini au 2 du II de l'article 207 de l'annexe II au CGI, lequel sert aussi de support en cas de régularisation complémentaire prévue au III, est donc ajusté en proportion inverse de cette durée corrigée.
Lorsque la durée du contrat est inférieure à vingt ans, cette disposition permet de prendre en compte la faculté de taxation dont dispose le crédit-bailleur y compris au delà des cinq années qui suivent l'achèvement de l'immeuble en cas de levée de son option d'achat par le crédit preneur au terme de ce contrat, alors que le prix de cette option est ordinairement négligeable. Du fait de l'exercice de cette faculté de taxation, en effet, aucune régularisation négative n'est due au titre du 1° du 1 du III de l'article 207 de l'annexe II au CGI lorsque les loyers ont été soumis à la TVA et que, par suite, la taxe initiale a été déduite. Dans ce cas, il n'y a pas lieu à mise en œuvre de la procédure de transfert du droit à déduction prévue au 3 du III de l'article 207 de l'annexe II au CGI.
De même, aucune régularisation positive de la taxe initiale ne trouvera à s'appliquer au titre du 2° du 1 du III de l'article 207 de l'annexe II au CGI lorsque les loyers n'ont pas été soumis à la TVA.
Dans la même hypothèse, les obligations de régularisation sont ajustées en proportion de la durée restant à courir jusqu'au terme du contrat en cas de levée de l'option opérée de manière anticipée.
260
Exemple 1 : Pour un contrat de crédit-bail d'une durée de quinze ans, la période de régularisation sera ramenée de vingt ans à quinze années et les régularisations s'opèreront par quinzième. Soit un crédit-bail de 1 M€ TTC au taux de 5 % assorti d'une valeur résiduelle de 1 €. Les mensualités, de 7 818,35 € TTC payables en début de mois, sont soumises à la TVA (1 281 € chaque mois). Au terme du contrat, aucune régularisation n'est due sur les 163 880 € de TVA qui ont été déduits à l'origine, que le prix de levée de l'option soit soumis ou non à la taxe. Il en serait de même si, les loyers n'ayant pas été imposés, aucune déduction n'était intervenue à l'origine, ce quand bien même le prix symbolique de levée de l'option serait néanmoins soumis à la TVA.
Exemple 2 : Soit le même contrat, dans la seconde hypothèse où les loyers ne sont pas soumis à la TVA si bien qu'aucune déduction n'est opérée à l'origine. L'option est levée au terme du 12ème anniversaire pour un montant de 261 300 €. Si les parties convenaient de soumettre ce prix à la TVA, une régularisation positive des 163 880 € de taxe non déduite à l'origine pourrait être opérée, à raison de l'année courante (selon le II de l'article 207 de l'annexe II au CGI) et des deux années restant civiles à courir jusqu'au terme de la période de régularisation (selon les dispositions du III de l'article 207 de l'annexe II au CGI) et à hauteur de 10 925 € par année.
270
Dans le cas où un avenant conduit à modifier la durée du contrat (qu'il s'agisse d'un raccourcissement ou d'une prorogation), il y a lieu d'ajuster en conséquence les modalités de régularisation pour appliquer les dispositions du 3 du II de l'article 207 de l'annexe II au CGI sur la base de la nouvelle durée. Une correction globale devra être opérée à due concurrence sur la déclaration n° 3310-CA3-SD (CERFA n° 10963), disponible en ligne sur le site www.impots.gouv.fr, qui suit la prise d'effet d'un tel avenant.
Dans la même logique, lorsque des travaux réalisés en cours de contrat par le bailleur donnent lieu à immobilisation, le dispositif de régularisation afférent à la taxe ayant grevé ces travaux sera ajusté sur la durée restant à courir jusqu'au terme du contrat, indépendamment de celui applicable aux dépenses d'origine.
280
Il est précisé que, conformément à la jurisprudence communautaire (CJCE, aff. C-98/07, « Nordania Finans A/S », du 6 mars 2008), les cessions par une société de crédit-bail des immeubles qu'elle détient dans le cadre de son activité n'ont pas le caractère de cession de biens d'investissement au sens du a du 3° du 3 du III de l'article 206 de l'annexe II au CGI dès lors que ces opérations font partie intégrante des activités économiques habituelles de cette société. Que la levée d'option des contrats intervienne à l'échéance ou de manière anticipée, il y a donc lieu de prendre en compte le montant brut des cessions au dénominateur du rapport mentionné au 1° du 1 du III de l'article 206 de l'annexe II au CGI, les mêmes sommes étant (ou non) prises en compte au numérateur selon que le crédit-bailleur est amené (ou non) à les soumettre à la TVA.
290
En revanche, cette jurisprudence n'est pas applicable lorsqu'une mutation est réalisée sous couvert de l'article 257 bis du CGI, dès lors qu'il y a lieu de réputer qu'aucune livraison n'intervient à cette occasion. Pour autant, le cessionnaire continuant la personne du cédant, le 3 du II de l'article 207 de l'annexe II au CGI lui est applicable à ce titre.
2. Immeubles conservés en stock ou en attente de cession
a. Conditions d'assimilation de ces immeubles à des biens immobilisés
300
La directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée prévoit que les États membres peuvent définir les biens d'investissement pour l'application des dispositions relatives à la régularisation de la TVA qui a initialement grevé de tels biens. Le 3 du IV de l'article 207 de l'annexe II au CGI précise ainsi qu'à cet effet les immeubles ou fractions d'immeuble conservés en stock sont considérés comme immobilisés lorsqu'ils sont utilisés pendant plus d'un an pour une opération relevant d'une activité économique au delà de la deuxième année qui suit l'achèvement.
Remarque : Cette assimilation ne vaut que pour l'application du II et des 1° et 2° du 1 du III de l'article 207 de l'annexe II au CGI. Il n'y a donc pas lieu de faire abstraction des immeubles ainsi conservés en stock pour la détermination du coefficient de taxation forfaitaire à raison des « cessions de biens d'investissements corporels » visées au a du 3° du 3 du III de l'article 206 de l'annexe II au CGI.
310
Un immeuble conservé en stock parce qu'il a vocation à être cédé à plus ou moins court terme doit être considéré comme utilisé en vue de cette livraison. Nonobstant le 2 du IV de l'article 207 de l'annexe II au CGI, cette qualification ouvre un droit à déduction immédiat de la taxe ayant grevé les dépenses engagées initialement, qu'il s'agisse de la construction ou de l'acquisition. Cette situation n'a pas à être remise en cause tant que l'immeuble, ou la fraction d'immeuble considérée, n'est affecté à aucune utilisation.
320
Dans l'attente d'une cession, toutefois, l'immeuble peut, en tout ou partie, se prêter à diverses utilisations :
- si cet usage consiste en une activité ou une opération située hors du champ de la TVA, il y a lieu de procéder sans délai au reversement de la taxe déduite en amont, conformément au VI de l'article 207 de l'annexe II au CGI ;
Remarque : Dans l'hypothèse où cette affectation étrangère aux besoins de l'entreprise ne concerne qu'une fraction de l'immeuble, il convient de procéder à une LASM sur le fondement du 1° du 1 du II de l'article 257 du CGI et en proportion de l'importance relative de la fraction concernée.
- à l'inverse, la déduction d'amont doit demeurer acquise tant que cet usage consiste exclusivement en une activité ou une opération imposable et ouvrant droit à déduction. Le traitement sera donc identique à ce qu'il serait si l'immeuble (ou la fraction d'immeuble) était immobilisé, sans qu'il y ait lieu à régularisation lorsque cette situation se poursuit au delà des cinq ans de l'achèvement bien que la cession potentielle passe alors sous un régime d'exonération de droit commun, la taxation n'étant qu'une simple option ;
- enfin, lorsque l'immeuble (ou la fraction d'immeuble) est utilisé pour une activité ou une opération placée dans le champ de la TVA mais qui n'ouvre pas droit à déduction (par exemple une location exonérée), il convient que l'investissement immobilier supporte des régularisations de la taxe déduite comparables à celles qui devraient intervenir s'il était immobilisé, sous réserve néanmoins que cette situation tende à se prolonger.
330
L'assimilation à une immobilisation de l'immeuble (ou de la fraction d'immeuble) conservé en stock ne trouve donc à s'appliquer qu'à partir du moment où deux conditions sont réunies :
- l'échéance de la deuxième année suivant l'achèvement prévue au II de l'article 270 du CGI pour les livraisons à soi-même d'immeubles neufs taxées en application du 2° du 1 du II de l'article 257 du CGI est dépassée ou l'échéance du dernier jour du sixième mois qui suit celui au cours duquel est intervenu l'achèvement de l'immeuble prévue au II de l'article 270 du CGI pour les LASM d'immeubles neufs mentionnées aux A et C du II de l'article 278 sexies du CGI (logements locatifs sociaux) est dépassée ;
- l'usage, en tout ou partie, pour une opération relevant d'une activité économique s'est prolongé plus d'un an au delà de cette même échéance. En tout état de cause, il n'y a donc pas lieu de prendre en compte un tel usage pour la durée qui se serait écoulée, le cas échéant, antérieurement au 31 décembre de l'année N+2 consécutive à l'achèvement de l'immeuble.
En pratique, il s'ensuit que l'assimilation à un bien immobilisé ne peut prendre effet au plus tôt qu'au début de l'année N+4 suivant l'achèvement. Mais une fois constatée, cette qualification demeure acquise quand bien même il serait mis fin à la situation qui l'a justifiée. La période de régularisation prévue au 3 du II de l'article 207 de l'annexe II au CGI est ainsi décomptée à partir de l'année où l'assimilation a été constatée.
b. Conséquences de l'assimilation au regard des régularisations annuelles et complémentaires
340
Durant cette période, les deux types de régularisations de la TVA déduite à l'origine sont susceptibles d'intervenir, tels que prévus à l'article 207 de l'annexe II au CGI :
- régularisation annuelle par vingtième quand le produit des coefficients d'assujettissement et de taxation de l'année se trouve être inférieur à 0,9 ;
Remarque : Par hypothèse, les coefficients d'assujettissement et de taxation de référence tels que visés au 4 du II de l'article 207 de l'annexe II au CGI sont égaux à l'unité dès lors que l'immeuble ou la fraction d'immeuble concernés ont intégralement donné lieu à déduction de la TVA d'amont.
- régularisation complémentaire en proportion du nombre d'années restant à courir jusqu'au terme de la période de régularisation, lorsque le bien vient à être cédé sans que l'opération soit soumise à la TVA.
Exemple : Soit, au cours de l'année N, l'achèvement par un promoteur d'un immeuble « en blanc » comportant quatre niveaux dont les coûts sont réputés comparables. Un an plus tard, à défaut d'avoir pu commencer la commercialisation, le promoteur parvient à louer le rez-de-chaussée en exonération de TVA et cette situation se prolonge. La fraction de l'immeuble ainsi utilisée pour une activité économique n'ouvrant pas droit à déduction sera considérée comme immobilisée à compter du 2 janvier de l'année N+4 en application du 3 du IV de l'article 207 de l'annexe II au CGI. Tant que cette situation perdure, chaque année avant le 25 avril de l'année suivante, le promoteur sera redevable d'une régularisation égale au vingtième du quart de la taxe grevant les dépenses de construction de l'immeuble originellement déduite. À supposer que la totalité de l'immeuble soit finalement cédée en N+6 sans que l'opération soit soumise à la TVA, une régularisation complémentaire de la taxe originellement déduite sera aussitôt due en proportion des dix-sept années restant à courir jusqu'au terme de la période de régularisation commencée en N+4.
350
Par parallélisme avec un immeuble conservé en stock dans l'attente de sa vente, lorsqu'un immeuble (ou une fraction d'immeuble) immobilisé ou assimilé cesse d'être affecté à une utilisation concrète, il convient de considérer qu'il est affecté en vue d'une cession potentielle et d'admettre que le coefficient de déduction est à ce titre égal à l'unité. Aucune régularisation annuelle par vingtième n'est donc requise pour la période correspondante, quand bien même n'interviendrait finalement aucune cession soumise à la taxe.
360
Lorsqu'un immeuble est acquis en TVA, l'assimilation à un bien immobilisé est applicable si le cessionnaire le conserve en stock en vue de la revente après avoir déduit la taxe supportée sur l'acquisition et que, dans l'attente, il l'utilise en tout ou partie pour une activité économique. Cette assimilation prend (ou reprend éventuellement) son effet au delà d'une année d'utilisation, sous réserve du délai de quatre ans suivant l'achèvement de l'immeuble (II-D-2-a § 330).
Il en va de même lorsque des immeubles en stock sont cédés au titre de l'actif circulant d'une transmission totale ou partielle de biens, s'agissant notamment d'une activité d'achat-revente immobilière, dès lors que le cessionnaire continue la personne du cédant (CGI, art. 257 bis).
3. Revente par un particulier d'un immeuble acquis comme immeuble à construire
370
Jusqu'au 31 décembre 2012 et en application du a du 2° du 3 du I de l'article 257 du CGI applicable jusqu'à cette date, les personnes qui hors d'une activité économique cédaient un immeuble neuf qu'elles avaient acquis comme immeuble à construire étaient assujetties à la TVA au titre de cette cession (II-A § 260 et suiv. du BOI-TVA-IMM-10-10-20).
Conformément au 2 du I de l'article 271 du CGI, les personnes qui effectuaient des opérations occasionnelles soumises à la TVA ne pouvaient exercer leur droit à déduction qu'au moment de la livraison. Ainsi, un particulier qui faisait l'acquisition d'un immeuble en l'état futur d'achèvement (VEFA) et ne l'utilisait que dans un cadre privé ne bénéficiait d'un droit à déduction qu'à l'occasion de la revente si celle-ci intervenait dans les cinq ans de l'achèvement. Sous réserve que cette taxe ait été mentionnée dans les appels de fonds, la déduction portait alors sur l'intégralité de la taxe supportée lors de l'acquisition initiale, ainsi que sur celle qui avait grevé directement le coût des divers éléments constitutifs du prix de la cession (notamment d'éventuelles dépenses d'amélioration durable de l'immeuble).
Remarque : Lorsqu'un particulier était amené à céder son contrat (II-A § 270 du BOI-TVA-IMM-10-10-20), il était admis qu'il déduise la taxe supportée sur les appels de fonds déjà payés dès lors qu'il soumettait la cession à la TVA.
Ces règles demeurent applicables aux cessions de cette nature qui interviennent postérieurement au 31 décembre 2012 lorsque le cédant se place sous le bénéfice de la mesure transitoire prévue au II-A § 260 et suivants du BOI-TVA-IMM-10-10-20.
380
Lorsqu'un particulier qui agit comme un assujetti cède dans le délai de cinq ans suivant son achèvement un immeuble qu'il a acquis comme immeuble à construire et loué en exonération de TVA, il doit procéder aux régularisations résultant de l'application du 3 du IV de l'article 207 de l'annexe II au CGI, à l'identique des autres professionnels avec lesquels il est placé en situation de concurrence.
III. Transfert des droits à déduction
A. Transfert des droits à déduction entre assujettis
390
La procédure de transfert du droit à déduction prévue au 3 du III de l'article 207 de l'annexe II au CGI demeure d'application lorsqu'un immeuble est cédé ou apporté entre deux assujettis pour lesquels ce bien constitue une immobilisation sans que la mutation soit soumise à la TVA. S'agissant par hypothèse d'immeubles achevés depuis plus de cinq ans, le même objectif visant à éviter une rémanence de la taxe régularisable chez le cédant peut être obtenu par l'exercice de l'option prévue au 5° bis de l'article 260 du CGI, sauf que le montant déductible chez le cessionnaire (sous réserve de l'ouverture d'une nouvelle période de régularisation éventuelle sur vingt années) sera celui de la taxe appliquée sur le prix de cession au lieu de celui défini dans les conditions du 3 du III de l'article 207 de l'annexe II au CGI.
En outre, l'exercice de l'option permet d'éviter une rémanence de taxe déductible lorsque l'immeuble transmis d'un assujetti à l'autre demeure comptabilisé en stock, situation qui fait normalement obstacle à la mise en œuvre de la procédure de transfert du droit à déduction. Celle-ci trouve, toutefois, à s'appliquer dès lors que l'immeuble en stock a fait l'objet de l'assimilation à une immobilisation prévue au 3 du IV de l'article 207 de l'annexe II au CGI.
Exemple : Au terme d'un contrat de bail à construction ou de bail emphytéotique, le preneur est amené à procéder à la régularisation du droit à déduction dont il a bénéficié sur la taxe qui a grevé les immobilisations réalisées depuis moins de vingt ans. Conformément au 3 du III de l'article 207 de l'annexe II au CGI, la taxe ainsi régularisée pourra être transférée au bailleur bénéficiaire du droit de reprise de l'immeuble, sous réserve que celui-ci l'immobilise à son tour, ou qu'au cas où il le comptabilise en stock (notamment parce qu'il envisage de le revendre) il l'ait utilisé néanmoins plus d'un an pour une activité économique.
B. Transfert des droits à déduction par une personne morale de droit public au délégataire de service public
400
Lorsqu'une personne morale de droit public réalise elle-même les investissements destinés à être utilisés pour des opérations soumises à la taxe pour les besoins d'un service public affermé et que ces investissements ne sont pas mis à la disposition du délégataire à titre onéreux, elle ne doit pas procéder à une LASM de l'immeuble à l'achèvement de celui-ci dès lors que cette mise à disposition à titre gratuit ou pour un montant dérisoire ou symbolique constitue une opération hors du champ d'application de la TVA.
Pour autant, s'agissant des délégations de service public (DSP) signées avant le 1er janvier 2016, la collectivité publique délégante reste autorisée à transférer au délégataire la TVA grevant les dépenses concourant à la réalisation de l'investissement selon les modalités prévues par les anciennes dispositions du I de l'article 210 de l'annexe II au CGI. Toutefois, par mesure de tempérament, il est admis que les attestations prévues au 3 du I de l'article 210 de l'annexe II du CGI ne sont plus adressées au service des impôts mais conservées par la collectivité publique délégant à la disposition de l'administration.
Remarque : Les avenants entraînant un bouleversement de l'économie ou une modification substantielle du contrat, tels que les définit la jurisprudence administrative, sont assimilés à de nouvelles DSP signées. A contrario, les prolongations fondées sur l'article L. 1411-2 du code général des collectivités territoriales (abrogé au 1er avril 2016) ne sont pas considérées comme des nouvelles DSP. Enfin, la prorogation en cas d'investissements non prévus au contrat initial ne constitue pas une nouvelle DSP sous réserve que les investissements ne bouleversent pas l'économie générale du contrat.
410
En revanche, si la DSP a pris la forme d'une concession où le concessionnaire assure lui-même les investissements, ce délégataire détient les mémoires et factures des entrepreneurs et fournisseurs de biens ou de services auxquels il a fait appel pour la construction des immeubles et peut donc opérer la déduction de la taxe dans les conditions de droit commun et doit constater, le cas échéant, une LASM lorsque les investissements qu'il réalise sont affectés à des opérations n'ouvrant pas droit à une déduction complète de la TVA.
(420)
IV. Opérations de lotissement ou d'aménagement
430
L'opération d'aménagement qui constitue un lotissement est définie par l'article L. 442-1 du code de l'urbanisme.
Lorsqu'elles sont réalisées par des assujettis agissant en tant que tels, ces opérations ouvrent droit à déduction dans les conditions de droit commun, sous réserve des dispositions particulières propres aux équipements d'infrastructure et de superstructure.
A. Dispositions de droit commun
440
Le droit à déduction porte en premier lieu sur la TVA qui a, éventuellement, grevé l'acquisition des emprises du lotissement, que la taxe ait été appliquée sur le prix total ou sur la marge du cédant dès lors qu'elle est mentionnée dans l'acte d'acquisition ou tout document valant facture. Dès lors que ces emprises ont vocation à être cédées comme terrain à bâtir, dont la livraison est soumise d'office à la TVA, cette taxe est immédiatement déductible.
Lorsque l'aménageur est amené à remettre gratuitement ou moyennant un prix symbolique des parcelles ou fractions de parcelle dont l'acquisition a été soumise à la TVA, la taxe déduite fait l'objet d'un reversement dans les conditions prévues au 2° du VI de l'article 207 de l'annexe II au CGI, à proportion des seules surfaces concernées et à l'exception des terrains d'assise, d'une part, des équipements collectifs mentionnés au I-B-3-b § 210 du BOI-TVA-IMM-10-20-10 et, d'autre part, des équipements remis en application d'une convention d'aménagement (IV-B § 460 à 510).
450
Le droit à déduction porte en second lieu, et dans les mêmes conditions, sur la TVA qui grève les frais liés à l'acquisition des terrains ainsi que les travaux de viabilisation et d'aménagement des lots commercialisés.
Remarque : Lorsque l'aménageur n'avait pu exercer de droit à déduction avant le 11 mars 2010, date d'entrée en vigueur de l'article 16 de la loi n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010 (notamment parce que la collectivité n'avait pas formulé d'option pour la TVA, ou que l'ensemble des lots était destiné à être commercialisé en exonération auprès de particuliers), il dispose d'un droit résiduel à déduction de la TVA non déduite à raison des terrains restant en stock, conformément au 2 du IV de l'article 207 de l'annexe II au CGI. Le coefficient de taxation devient égal à l'unité, dès lors que leur commercialisation sera de droit soumise à la TVA. Pour les dépenses d'aménagement qui peuvent être directement rattachées aux surfaces en cause, la solution est immédiate. Pour les dépenses communes à des parcelles déjà vendues en régime d'exonération et à la part du lotissement restant à commercialiser, il sera admis que le coefficient d'assujettissement utilisé pour la détermination du nouveau coefficient de déduction soit égal à la proportion des surfaces concernées. Dans ce contexte, il est aussi admis que le délai de péremption mentionné au I de l'article 208 de l'annexe II au CGI ne trouve pas à s'appliquer.
Le prix auquel sont rétrocédés les terrains aménagés est sans incidence sur l'exercice du droit à déduction. Toutefois, lorsqu'en dehors des équipements collectifs, d'infrastructure ou de superstructure déjà mentionnés, la remise de certains biens immeubles intervient hors du champ d'application de la TVA, la taxe déduite doit également être reversée. Il est admis que ce reversement soit déterminé au prorata des surfaces en cause, sauf à ce que la nature propre à certaines dépenses justifie une affectation particulière.
B. Équipements généraux d'infrastructure et de superstructure
1. Cas des aménageurs de zones
460
Considérant que l'aménagement d'une zone est une opération globale, le Conseil d’État a jugé (CE, décision du 7 mai 1986, n° 49991, SA Terrabatir) que le coût des équipements remis gratuitement à une commune par un aménageur de zone, en application d'une convention antérieure, constituait pour ce dernier un élément du prix des terrains des zones d'aménagement concerté dont la vente est imposable à la TVA. L'aménageur est donc autorisé, sur le fondement de l'article 271 du CGI, à déduire la taxe qui lui a été facturée à l'occasion de la réalisation des équipements remis à la collectivité.
470
La remise gratuite des équipements généraux doit procéder de la convention d'aménagement passée entre la collectivité locale et l'organisme chargé de l'aménagement de la zone. Auquel cas, il n'y a pas lieu d'effectuer de distinction selon :
- qu'il s'agit d'équipements d'infrastructure ou de superstructure ;
- que les équipements sont situés à l'intérieur ou à l'extérieur de la zone et sont implantés sur des terrains appartenant à la collectivité, à l'aménageur ou à une collectivité tierce.
Les équipements généraux concernés sont ceux mentionnés au plan d'aménagement régulièrement approuvé en application notamment de l'article L. 311-4 du code de l'urbanisme.
En l'absence de convention préalable comportant une obligation contractuelle, et sous réserve des équipements collectifs mentionnés au I-B-3-b § 210 du BOI-TVA-IMM-10-20-10, la remise gratuite d'équipements ne permet pas l'exercice des droits à déduction.
2. Cas des zones aménagées par la collectivité locale en régie directe
480
La collectivité qui procède à l'aménagement d'une zone d'urbanisme sous forme de régie directe non dotée d'une personnalité juridique distincte est soumise de plein droit à la TVA pour les opérations qu'elle réalise à ce titre. Dans ce cas, la jurisprudence mentionnée au IV-B-1 § 460 ne trouve pas à s‘appliquer pour les raisons suivantes.
490
Les dépenses engagées par la collectivité au titre de l'aménagement de la zone ou du lotissement consistent en équipements d'infrastructure qui sont soit particuliers à certains terrains et deviennent la propriété privée des acquéreurs intéressés, soit conservés par la collectivité locale pour être classés dans son domaine (viabilisation des surfaces correspondantes, réseaux publics divers : eau, assainissement, etc.). La TVA qui grève ces dépenses est déductible sous réserve qu'elles entretiennent un lien direct avec les recettes imposées à la TVA que perçoit la collectivité locale au titre de l'opération qu'elle réalise.
500
Aucune récupération par la voie fiscale n'est, en revanche, possible pour les travaux qui correspondent à des équipements généraux de superstructures classés dans le domaine public et inscrits dans les comptes d'immobilisations de la collectivité locale (équipements tels que bâtiments administratifs ou installations sportives qui ont vocation à être utilisés en dehors d'une activité économique). Il en va de même des équipements d'infrastructure extérieurs à la zone ou au lotissement.
Remarque : La circulaire interministérielle du 23 septembre 1994 relative au fonds de compensation pour la TVA (FCTVA) précise les conditions d'éligibilité à ce fonds des dépenses engagées par une collectivité locale réalisant elle-même l'aménagement d'une zone (§ 2-2-1-3, 1). Elle prévoit notamment que les dépenses se rapportant aux équipements publics de superstructure (mairie, école, piscine) sont éligibles au FCTVA.
3. Cas des lotisseurs
510
La décision du Conseil d'État s'applique aux titulaires d'une autorisation de lotir dans les mêmes conditions que pour les aménageurs. Il s'agit alors d'équipements généraux ou de travaux exécutés en application de l'article L. 332-15 du code de l'urbanisme, repris dans l'autorisation de lotir en application de l'article R*. 442-7 du code de l'urbanisme et de l'article R*. 442-8 du code de l'urbanisme.
C. Constitution de secteurs d'activités distincts
520
Lorsque les organismes chargés de l'aménagement de zones d'urbanisme procèdent à plusieurs opérations d'aménagement, chaque opération peut être considérée comme constituant un secteur d'activité distinct. Celui-ci comprend toutes les opérations réalisées dans le cadre de l'aménagement d'une zone, y compris celles qui font l'objet d'une convention de mandat.
Les organismes doivent alors déposer des déclarations séparées par secteur d'activité. Une déclaration distincte doit également être souscrite au titre de l'activité générale de l'entreprise. Les droits à déduction sont exercés de façon distincte, d'une part par opération, d'autre part au titre de l'activité générale.
530
En tout état de cause, par exception au principe de l'unicité de déclaration, les collectivités locales sont tenues en application du 5° du I de l'article 209 de l'annexe II au CGI, de déposer des déclarations de chiffre d'affaires séparées pour chaque opération de lotissement ou d'aménagement de zone, notamment lorsqu'elles sont réalisées en régie directe non dotée d'une personnalité juridique distincte.
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Bulletin officiel des finances publiques - impôts
|
BOI-TVA-IMM-10-30
|
https://bofip.impots.gouv.fr/bofip/2489-PGP.html/identifiant=BOI-TVA-IMM-10-30-20210317
|
2021-03-17 00:00:00
|
bc3dd6f33d700dd1f0c031f85536de2e7194f15558c83ee4d493822926f72c04
|
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Actualité liée : 24/03/2021 : IS - Acquisition de titres d’une société le premier jour de l’exercice de la société acquéreuse - Rescrit
1
Le premier alinéa du I de l'article 223 A du code général des impôts (CGI) précise les modalités de détention du capital des sociétés membres du groupe.
I. Conditions tenant à la société mère
A. Principe
10
Le capital de la société mère ne doit pas être détenu à 95 % au moins, directement ou indirectement, par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI. Le pourcentage de détention est déterminé de la même manière que pour les filiales. Toutefois :
- à la différence des filiales, lorsque le taux atteint 95 %, il n’y a pas lieu de l'assimiler à une détention à 100 % (cette tolérance ne concerne pas la détention de la société mère -française- d'un groupe horizontal au sens du BOI-IS-GPE-10-30-50) ;
- pour le calcul du taux de détention de 95 % dans le capital de la société mère, il est fait abstraction des actions dont les droits de vote ne peuvent pas être exercés à son assemblée générale en application des dispositions de l'article L. 233-31 du code de commerce (C. com.) parce qu'elles sont possédées par une ou plusieurs sociétés dont cette société mère détient directement ou indirectement le contrôle ;
- pour le calcul du taux de détention de 95 % dans le capital de la société mère, il est également fait abstraction de ses propres actions qu'elle détient dans les conditions et limites prévues de l'article L. 225-207 du C. com. à l'article L. 225-217 du C. com..
20
Ainsi, une société peut être mère d'un groupe même si elle est détenue à 95 % ou plus par une personne morale passible de l'impôt sur les sociétés à condition que cette personne ne soit pas assujettie à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI (c’est le cas notamment lorsque cette personne morale est une société anonyme de crédit immobilier exonérée de l’impôt sur les sociétés en application du 4° ter du 1 de l'article 207 du CGI).
30
Exemple : Une société A, dont l'actionnariat est composé exclusivement de personnes physiques, a acquis, le 1er juillet N, 99 % du capital de la société B, qui possède elle-même 99 % du capital de la société C.
La société B a constitué un groupe, dont elle est la société mère, avec la société C depuis l'exercice N-2. Les sociétés A, B et C ont des exercices qui coïncident avec l'année civile :
- Hypothèse 1 : la société A est soumise à l'impôt sur les sociétés dans les conditions de droit commun ; dans ce cas, en application des dispositions prévues au d du 6 de l'article 223 L du CGI (BOI-IS-GPE-50), le groupe constitué entre B et C disparaît à la fin de l'exercice N et un nouveau groupe peut être formé par A à compter de l'exercice N+1 avec les sociétés B et C ;
- Hypothèse 2 : la société A est passible de l'impôt sur les sociétés mais n'y est pas assujettie dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI ; dans ce cas, l'acquisition par la société A de 99 % du capital de la société B n'entraîne pas la disparition du groupe constitué par cette dernière avec la société C.
35
A compter du 1er janvier 2012, les mutuelles relevant du livre II du code de la mutualité (code de la mutualité, art. L. 211-1 et suiv. ; activité d’assurance et de capitalisation) sont entrées dans le champ d’application de l’impôt sur les sociétés dans les conditions de droit commun.
Ainsi, l'entrée en fiscalité d'une mutuelle qui détient 95 % au moins du capital de la société mère d’un groupe d'assurance fondé sur des liens en capital permet à cette mutuelle de se constituer, à compter du 1er janvier 2013, seule redevable de l’impôt sur les sociétés dû par le groupe formé par elle et les filiales qu’elle détient à 95 % au moins sur le fondement de la condition de détention de capital de droit commun prévue au I de l’article 223 A du CGI, sous réserve que les autres conditions prévues pour l’application du régime de groupe soient par ailleurs respectées.
Corrélativement, l'ancien groupe cesse (le cas échéant à la clôture de l’exercice 2012) en vertu des deuxième et troisième alinéas du d du 6 de l’article 223 L du CGI (BOI-IS-GPE-50-20-20-10).
B. Cas des sociétés mères détenues indirectement par l'intermédiaire d'une ou plusieurs personnes morales non soumises à l'impôt sur les sociétés
1. Cas général
40
Par ailleurs, la quatrième phrase du troisième alinéa du I de l'article 223 A du CGI prévoit que le capital de la société mère peut être détenu indirectement à 95 % ou plus par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI lorsque cette participation indirecte est détenue par l'intermédiaire d'une ou plusieurs personnes morales non soumises à cet impôt dans ces mêmes conditions.
50
Exemple 1 : La société M, mère du groupe formé par elle et ses filiales F1 et F2, détient indirectement au moins 95 % du capital des sociétés F4, F5 et F6, soumises à l'impôt sur les sociétés dans les conditions de droit commun, par l'intermédiaire de F3, société étrangère non soumise à cet impôt.
La société F4 peut former un groupe fiscal avec ses filiales F5 et F6.
Remarque : Pour l'éventuelle appartenance de F4 et/ou F5 et/ou F6 au groupe dont M est la société mère et dont F3 constituerait une société intermédiaire, il convient de se référer au BOI-IS-GPE-10-30-30.
Exemple 2 : Les données de l'exemple 1 sont reprises à l'exception des deux faits suivants :
- au titre de l'exercice N, alors que F3 n'était détenue que par des actionnaires personnes physiques, F4 a constitué un groupe avec ses filiales F5 et F6 ;
- au cours de l'exercice N+1, M acquiert 99 % du capital de F3.
L'acquisition en N+1 des titres F3 par M n'entraîne pas la disparition du groupe que F4 avait constitué depuis l'exercice N avec ses filiales F5 et F 6.
Remarque 1 : Pour l'éventuelle appartenance de F4 et/ou F5 et/ou F6 au groupe dont M est la société mère, et dont F3 constituerait une société intermédiaire, il convient de se référer au BOI-IS-GPE-10-30-30.
Remarque 2 : En cas d'acquisition de 99 % du capital de F3 le 1er jour de l'exercice, II-C-2 § 190 et suivants.
60
La détention par l'intermédiaire d'une société étrangère non soumise à l'impôt sur les sociétés suppose bien entendu qu'elle ne dispose pas d'un établissement stable en France soumis à cet impôt, à l'actif duquel les titres de la société mère ne sont pas inscrits.
Le capital d'une société mère peut également être détenu indirectement à 95 % au moins par une personne morale soumise à l'impôt sur les sociétés, par l'intermédiaire d'une société de personnes non soumise à cet impôt.
Le fait que le résultat de la société de personnes soit imposé à l'impôt sur les sociétés dans les mains de ses associés en application combinée de l'article 8 du CGI et de l'article 238 bis K du CGI n'est pas de nature à modifier cette situation.
70
Exemple :
2. Évolution du dispositif pour les exercices ouverts à compter du 1er janvier 2010
80
Dans certaines situations, il pouvait résulter des règles décrites au I-B-1 § 40 et suivants qu’une société soit dans l’impossibilité à la fois de rejoindre un groupe fiscal existant et de créer son groupe fiscal (exemple 1 au I-B-2 § 110).
90
Pour les exercices ouverts à compter du 1er janvier 2010, le troisième alinéa du I de l'article 223 A du CGI prévoit que le capital d’une société tête de groupe peut être détenu indirectement à 95 % ou plus par une autre personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI, par l'intermédiaire de personnes morales qui sont soumises à l’impôt sur les sociétés dans ces mêmes conditions mais dont le capital n'est pas détenu, directement ou indirectement, par cette autre personne morale à 95 % au moins.
Cet aménagement permet à la société qui, antérieurement, ne pouvait ni rejoindre le groupe fiscal de cette autre personne morale, ni former son propre groupe, de désormais former son propre groupe fiscal ou maintenir le groupe qu’elle avait déjà formé.
100
En revanche, les sociétés qui, détenues à 95 % ou plus par une autre personne morale soumise à l’impôt sur les sociétés dans les conditions de droit commun ou selon les modalités prévues à l'article 214 du CGI par l’intermédiaire de personnes morales qui sont soumises à l’impôt sur les sociétés dans ces mêmes conditions mais qui n’ont pas rejoint le groupe fiscal de cette autre personne morale de leur propre chef ou en raison de la décision d’une société les détenant, et non du fait qu’elles ne soient pas elles-mêmes détenues, directement ou indirectement, à 95 % au moins par cette autre personne morale, ne peuvent, comme auparavant, ni rejoindre le groupe fiscal de cette autre personne morale, ni créer ou maintenir leur propre groupe fiscal (exemple 2 au I-B-2 § 110).
110
Exemple 1 :
M, société tête de groupe, détient 95 % de ses filiales intégrées A, B et C. D, filiale à 80 % de M, ne peut rejoindre ce groupe fiscal.
La société F, qui détient l’intégralité du capital de sa filiale E, est détenue par M directement à 90 % et indirectement à 10 % par l’intermédiaire de la société D. Toutes ces sociétés sont soumises à l’impôt sur les sociétés dans les conditions de droit commun.
Pour les exercices ouverts avant le 1er janvier 2010, en application des règles antérieures, la société F ne pouvait ni former son propre groupe fiscal (car son capital est détenu à plus de 95 % par la société M, qui est une société soumise à l’impôt sur les sociétés -en l’occurrence, la société M détient la société F directement à 90 % et indirectement à 8 %), ni rejoindre le groupe fiscal de la société M (la société D, dont la société M détient uniquement 80 % du capital, ne peut rejoindre le groupe fiscal de M ; dès lors, la société M ne pourrait détenir que 90 % du capital de la société F par l’intermédiaire de sociétés du groupe).
Pour les exercices ouverts à compter du 1er janvier 2010, la société F peut former son propre groupe fiscal et y intégrer sa filiale E (ou conserver un groupe préexistant).
Exemple 2 :
M, société tête de groupe, détient 95 % de ses filiales intégrées A, B et C. D, filiale à 95 % de M, a décidé, bien qu’elle le puisse, de ne pas rejoindre ce groupe fiscal.
La société F, qui détient l’intégralité du capital de sa filiale E, est détenue par M directement à 90 % et indirectement à 10 % par l’intermédiaire de la société D.
Toutes ces sociétés sont soumises à l’impôt sur les sociétés dans les conditions de droit commun. Dans cette situation, la société F aurait pu rejoindre le groupe fiscal de la société M si la société D avait elle-même rejoint le groupe fiscal de la société M. Aujourd’hui comme auparavant, la société F ne peut ni former son propre groupe fiscal, ni maintenir un groupe fiscal qu’elle aurait préalablement formé.
C. Dépassement du taux de détention du capital de la société mère
120
Si le taux de détention à 95 % au moins du capital de la société mère par une autre personne morale soumise à l'impôt sur les sociétés est atteint ou dépassé en cours d'exercice, le régime de groupe peut, dans certaines conditions, continuer à s'appliquer (BOI-IS-GPE-50).
II. Conditions tenant à la détention des filiales
A. Principe
130
Le capital des filiales doit être détenu à 95 % au moins de manière continue au cours de l'exercice par la société mère directement ou par l'intermédiaire de sociétés du groupe.
Toutefois, si le taux de détention de la société mère dans une filiale est réduit à moins de 95 % du fait de l'exercice d'options de souscription d'actions, le capital est réputé avoir été détenu à 95 % au moins si ce pourcentage est à nouveau atteint à la clôture de l'exercice.
B. Notion de détention indirecte
140
Pour l'application des dispositions relatives à la détention indirecte du capital d'une société par une autre société, le deuxième alinéa de l'article 46 quater-0 ZF de l'annexe III au CGI précise que les droits détenus indirectement s'entendent des droits qui sont détenus par l'intermédiaire d'une ou plusieurs sociétés.
Le pourcentage de ces droits s'apprécie alors en multipliant entre eux les taux de détention successifs dans la chaîne des participations.
150
En outre, sous réserve des éléments figurant au BOI-IS-GPE-10-30-30 (groupes dont le chaînage capitalistique est réalisé par l'intermédiaire de sociétés intermédiaires), lorsqu'il s'agit d'apprécier si une filiale peut être membre d'un groupe, la détention indirecte dont il est tenu compte doit s'effectuer par l'intermédiaire d'une ou plusieurs sociétés elles-mêmes membres du groupe. Dans ce cas, lorsqu'une société atteint 95 % au moins du capital d'une autre société, elle est considérée comme détenant la totalité du capital de cette dernière.
Sont donc exclues du périmètre du groupe les filiales qui sont détenues à 95 % au moins par l'intermédiaire de sociétés dans le capital desquelles la participation de la société mère n'atteint pas ce seuil de détention ou qui, bien que remplissant cette condition, n'ont pas été retenues dans le périmètre du groupe.
160
Remarque : Dans les exemples suivants numérotés 1, 2 et 3, aucun titre n'est attribué aux salariés et aux mandataires sociaux et le chainage capitalistique du groupe n'est pas réalisé par l'intermédiaire de sociétés intermédiaires (BOI-IS-GPE-10-30-30).
Exemple 1 : M détient F1 qui détient elle même F2. F2 ne peut pas faire partie du groupe constitué par M si F1 n'est pas détenue à 95 % par M ou si M n'a pas retenu F1 dans le périmètre de ce groupe.
Le calcul des droits représentatifs du capital de la filiale détenu par la société mère s'opère en additionnant, d'une part, quel que soit le degré de filialisation, les pourcentages de participation détenus par chaque société membre du groupe interposée entre la société mère et cette filiale et, d'autre part, le cas échéant, les participations directes de la société mère du groupe dans le capital de la filiale en cause.
Exemple 2 :
Dans les cas n°s 1 et 2, l'ensemble des filiales peut être retenu dans un groupe constitué par la société mère M.
Dans le cas n° 4, les filiales F2 et F3 ne peuvent pas être membres du groupe.
Exemple 3 :
M peut constituer un groupe avec les filiales F1 et F2. F3, F4 et F5 ne peuvent pas faire partie de ce groupe dès lors que la détention directe ou indirecte de F3 par M s'établit à 93 % :
- détention directe : 33 % ;
- détention indirecte par l'intermédiaire de F2: 60 %.
Les 60 % détenus par F2 sont retenus en totalité puisque F2 fait partie du groupe.
F3 peut constituer un groupe distinct avec les sociétés F4 et F5. En effet, le taux de détention directe ou indirecte de M dans F3, calculé en multipliant les taux de détention successifs est inférieur à 95 %.
Détention de M dans F2 : 93,25 % [(95 x 35 %) + 60].
Détention de M dans F3 par l'intermédiaire de F2 : 55,95 % (93,25 x 60 %).
Détention de M dans F3 par l'intermédiaire de F2, F4 et F5 : 94,18 % (33 + 55,95) + [6 % x (33 + 55,95) x 99 % x 99 %].
C. Permanence de la détention
1. Cas général
170
Sous réserve de la tolérance prévue en cas d'attribution de titres aux salariés et aux mandataires sociaux (II-A § 40 et suivants du BOI-IS-GPE-10-20-20), la condition de détention par la société mère de 95 % au moins du capital des sociétés membres du groupe doit être satisfaite de manière continue pendant toute la durée de l'exercice au titre duquel la société mère entend prendre en compte les résultats de ses filiales. Elle doit être remplie même si le capital des filiales est modifié au cours de l'exercice.
En application de cette règle, une filiale ne peut pas faire partie du groupe au titre de l'exercice au cours duquel le taux de détention de la société mère dans le capital de celle-ci franchit le seuil de 95 % ou cesse, même temporairement, d'être atteint.
Ainsi les résultats des sociétés nouvellement acquises par le groupe ou pour lesquelles le seuil de 95 % est franchi en cours d'exercice (à la suite, par exemple, d'une acquisition ou d'une souscription de titres par la société mère) ne peuvent être pris en compte pour la détermination du résultat d'ensemble qu'au titre de l'exercice suivant.
180
La cession totale ou partielle des droits sociaux ou, plus généralement, toute opération (émission de nouveaux titres, augmentation de capital non souscrite par la société mère) à l'issue de laquelle le capital d'une filiale n'est plus détenu par la société mère à 95 % au moins, entraînent la sortie de cette filiale du périmètre du groupe à compter de la date d'ouverture de l'exercice au cours duquel cet événement se produit.
2. Opérations de restructuration intervenant le jour de l'ouverture de l'exercice ou le dernier jour de l'exercice
190
Le premier alinéa du I de l'article 223 A du CGI dispose que peuvent être membres d'un groupe les sociétés détenues à 95 % au moins, de manière continue, directement ou indirectement par l'intermédiaire de sociétés du groupe.
200
Dans l'hypothèse où une filiale n'appartenant à aucun groupe fiscal est cédée le premier jour de l'exercice, il convient de se reporter au BOI-RES-IS-000088.
Il est admis que, dans l'hypothèse où une filiale est cédée le premier jour de l'exercice et que cette cession entraîne sa sortie du groupe cédant, cette filiale puisse entrer dans le groupe auquel appartient la société cessionnaire dès l'exercice ayant enregistré la cession, l'exercice de l'achat pouvant être par ailleurs le premier exercice d'intégration de la société acheteuse et cette dernière pouvant être la société mère ou une filiale.
Cette solution est admise sous réserve que l'ensemble des conditions d'appartenance à un groupe prévues à l'article 223 A du CGI soit rempli et notamment le fait que les sociétés du groupe doivent ouvrir et clore leurs exercices aux mêmes dates. Ainsi, cette solution ne sera applicable que si le jour de la cession est à la fois la date d'ouverture de l'exercice de la société cédée et la date d'ouverture de l'exercice de la société cessionnaire.
Cette tolérance est étendue en cas d'apport des titres d'une filiale réalisé au premier jour de l'exercice qui entraîne sa sortie du groupe. Cette entité pourra entrer dans le groupe auquel appartient la société bénéficiaire dès l'exercice ayant enregistré l'apport.
RES N°2009/34 (FE) du 19 mai 2009 : Conditions d'éligibilité au régime de l'intégration fiscale prévues par l'article 223 A du CGI.
Question :
Une société filiale sortant d'un groupe fiscal le premier jour d'un exercice du fait de l'augmentation de son capital qui abaisse corrélativement sous le seuil de 95 % son taux de détention par une société soumise à l'impôt sur les sociétés, peut-elle constituer avec ses filiales un nouveau groupe intégré à compter de cette date ?
Réponse :
Le régime de groupe permet à une société, en application des dispositions de l'article 223 A du CGI, de se constituer seule redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats du groupe formé par elle-même et les sociétés dont elle détient 95 % au moins du capital, de manière continue au cours de l'exercice, directement ou indirectement par l'intermédiaire de sociétés du groupe.
En outre, le capital de la société mère ne doit pas être détenu à 95 % au moins, directement ou indirectement, par une personne morale soumise à l'impôt sur les sociétés dans les conditions de droit commun.
Une société membre d'un groupe fiscal qui n'est plus détenue à 95 % au moins à la suite d'une augmentation de son capital souscrite par une société tierce à ce groupe, sort du périmètre intégré conformément à l'article 223 S du CGI.
Toutefois, il est admis sous certaines conditions que, dans l'hypothèse où une filiale est cédée le premier jour de l'exercice et que cette cession entraîne sa sortie du groupe cédant, cette filiale puisse entrer dans le groupe auquel appartient la société cessionnaire dès l'exercice ayant enregistré la cession.
Cette solution doctrinale qui autorise le passage d'une filiale d'un groupe cédant à un groupe cessionnaire sans exercice intercalaire pour la filiale peut être étendue au cas où une filiale quitte le groupe à la suite d'une augmentation de son capital et forme immédiatement un nouveau groupe en tant que société mère avec les filiales qu'elle détient, ces opérations étant réalisées le premier jour de l'exercice de constitution du groupe, sous réserve que les conditions d'appartenance à un groupe prévues à l'article 223 A du CGI soient satisfaites et que ladite société exerce l'option dans le délai prévu au 1 de l'article 223 du CGI pour le dépôt de la déclaration du résultat de l'exercice précédent.
210
Concernant la sortie du groupe cédant, la filiale cédée sort à compter du premier jour de l'exercice ayant constaté cette cession conformément au principe général.
220
Exemple : Les exercices des groupes dont les sociétés M1 et M2 sont mères coïncident avec l'année civile.
M1, société mère, cède la totalité des titres de sa filiale F1 détenue à 100 % le 1er janvier N à la société mère M2.
F1 est membre du groupe de M1 pour l'exercice courant du 1er janvier au 31 décembre N-1.
Sous réserve que les autres conditions soient remplies, notamment celle relative à l'option, F1 peut être membre du groupe de M2 dès le 1er janvier N.
230
Par ailleurs, lors de la cession ou de l'apport des titres d'une filiale ou lors de la fusion ou de la transmission universelle de patrimoine (TUP) non rétroactives d'une filiale, intervenant le dernier jour d'un exercice, cette filiale sort en principe du groupe au premier jour de cet exercice. Toutefois, il est admis de maintenir la filiale dans le groupe au titre de cet exercice, sous réserve que toutes les autres conditions prévues à l'article 223 A du CGI soient remplies et à condition de ne pas neutraliser, dans le calcul du résultat d'ensemble ou de la plus-value ou moins-value nette à long terme d'ensemble, les reprises de provisions constatées au titre de cet exercice, lorsqu'elles correspondent à des dotations aux provisions antérieurement neutralisées et constatées par les sociétés du groupe à raison de cette filiale, ou constatées par cette filiale à raison d'autres sociétés du groupe.
L'état de sortie n° 2058-ES-SD (CERFA n° 15950) de la liasse fiscale des sociétés fiscalement intégrées LIASSE GROUPE-SD disponible en ligne sur le site www.impots.gouv.fr devra être en outre produit au titre de l'exercice au cours duquel il est admis de retenir le résultat de la filiale dans le résultat du groupe.
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Bulletin officiel des finances publiques - impôts
|
BOI-IS-GPE-10-20-10
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https://bofip.impots.gouv.fr/bofip/5049-PGP.html/identifiant=BOI-IS-GPE-10-20-10-20210324
|
2021-03-24 00:00:00
|
32685fbd63cf79d7e933ce9f1d2b754a912a7a0d1052aba6c2e6d10a6945eda0
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1
En application des dispositions du 3° du I et du 1° ter du II de
l'article 156 du code général des impôts (CGI), les propriétaires de monuments historiques et assimilés bénéficient, pour la
détermination de l'assiette de l'impôt sur le revenu, de modalités dérogatoires de prise en compte des charges foncières supportées à raison de ces immeubles.
Le régime spécial de déduction des charges foncières s'applique à deux catégories d'immeubles :
- aux immeubles classés ou inscrits au titre des monuments historiques ;
- aux immeubles faisant partie du patrimoine national en raison du label délivré par la
Fondation du patrimoine, si ce label a été accordé sur avis favorable de l'unité départementale de l'architecture et du patrimoine (UDAP).
Remarque : À compter de l'imposition des revenus de l'année 2014 et sous
réserve de dispositions transitoires, les modalités dérogatoires de prise en compte des charges foncières supportées au titre des monuments historiques et assimilés, prévues à l'article 156 du CGI et
à l'article 156 bis du CGI, ne s'appliquent plus aux immeubles faisant partie du patrimoine national en raison de leur
caractère historique ou artistique particulier et qui ont été agréés à cet effet, conformément aux l et m du I de
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014. Pour prendre connaissance des commentaires antérieurs relatifs aux immeubles faisant partie du patrimoine national en raison de
leur caractère historique ou artistique particulier et qui ont été agréés à cet effet, il convient de se reporter à la version du 12 avril 2016 du présent document, disponible dans l'onglet « Versions
publiées du document ».
5
Par ailleurs, ces modalités dérogatoires de prise en compte des charges
foncières s'appliquent également aux monuments funéraires classés ou inscrits au titre des monuments historiques ou labellisés « Fondation du patrimoine », sous réserve des spécificités tenant à la
nature de ces biens.
RES N° 2016/01 du 12 avril 2016 : Situation des monuments funéraires au
regard du régime des monuments historiques et assimilés
Question : Les propriétaires et concessionnaires de
monuments funéraires classés ou inscrits au titre des monuments historiques, labellisés « Fondation du patrimoine » ou situés dans des cimetières classés ou inscrits au titre des
monuments historiques peuvent-ils bénéficier des modalités dérogatoires de prise en compte des charges foncières prévues au 1° ter du II de l'article 156 du CGI ?
Réponse : En application des dispositions de
l'article 156 du CGI, les propriétaires de monuments historiques et assimilés bénéficient, pour la détermination de l'assiette
de l'impôt sur le revenu, de modalités dérogatoires de prise en compte des charges foncières supportées à raison de ces immeubles.
À ce titre et conformément aux dispositions du 1° ter du II de l'article 156
du CGI, lorsque l'immeuble ne procure aucune recette imposable, les charges foncières qui s'y rapportent sont admises en déduction du revenu global du propriétaire, dans les conditions et limites
fixées de l'article 41 E de l'annexe III au CGI à
l'article 41 J de l'annexe III au CGI. Toutefois, lorsque le montant des charges déductibles du revenu global excède
le montant de ce revenu, cet excédent ne peut dégager un déficit reportable sur le revenu global des années suivantes.
Depuis l'imposition des revenus de l'année 2014, le régime dérogatoire de
prise en compte des charges foncières supportées à raison de monuments historiques et assimilés ne s'applique qu'aux immeubles :
- classés ou inscrits au titre des monuments historiques ;
- faisant partie du patrimoine national à raison du label délivré par la
« Fondation du patrimoine » en application de l'article L.143-2 du code du patrimoine si ce label a été accordé sur avis
favorable de l'unité départementale de l'architecture et du patrimoine.
Les monuments funéraires constituent des immeubles par nature au sens de
l'article 518 du code civil. Par suite, les propriétaires de monuments funéraires classés ou inscrits au titre des monuments historiques ou
faisant partie du patrimoine national à raison du label délivré par la « Fondation du patrimoine » peuvent, conformément aux dispositions du 1° ter du II de l'article 156 du CGI, déduire de leur
revenu global, dans les conditions et limites fixées de l'article 41 E de l'annexe III au CGI à l'article 41 J de l'annexe III au CGI, les charges foncières engagées sur ces immeubles.
Il s'agit, selon le cas, des monuments funéraires qui sont :
- soit, en tant que tel, classés ou inscrits au titre des monuments
historiques ou labellisés « Fondation du patrimoine » ;
- soit situés dans un cimetière lui-même classé ou inscrit au titre des monuments
historiques, à la condition que l'arrêté de classement ou d'inscription du cimetière vise expressément le monument funéraire ou qu'il ne comporte aucune disposition l'excluant du classement ou de
l'inscription du cimetière.
La circonstance que leurs propriétaires ne soient que concessionnaires du
terrain sur lequel ils sont édifiés, ne fait pas obstacle au bénéfice des modalités dérogatoires de prise en compte des charges foncières supportées à raison des immeubles historiques ou
assimilés.
En revanche, les monuments funéraires qui ne sont ni classés, ni inscrits au
titre des monuments historiques et qui ne bénéficient pas du label délivré par la « Fondation du patrimoine » ne peuvent ouvrir droit au bénéfice des dispositions précitées.
Partant, les modalités de prise en compte des charges foncières, prévues au 1° ter du II de
l'article 156 du CGI, diffèrent selon la nature des monuments funéraires :
- s'agissant des monuments funéraires classés ou inscrits au titre des monuments historiques
et conformément aux dispositions de l'article 41 E de l'annexe III au CGI à l'article 41 I de l'annexe III au CGI, les charges foncières énumérées aux a à e du 1° du I de
l'article 31 du CGI afférentes à ces monuments peuvent être admises en déduction du revenu global, le cas échéant pour leur
montant net de la subvention s'y rapportant. Pour plus de précisions, il convient de se reporter au BOI-RFPI-SPEC-30-20-20 au I-A § 50 à 80. Compte tenu de la
nature spécifique des immeubles en cause, ces dispositions ne devraient, en pratique, s'appliquer que pour des dépenses de réparation et d'entretien.
Les charges effectivement supportées par le contribuable, admises en
déduction sur le fondement des dispositions précitées, le sont pour leur montant total lorsqu'elles correspondent à des travaux exécutés ou subventionnés par l'administration des affaires culturelles
ou lorsque le public est admis à visiter l'immeuble concerné dans les conditions prévues à l'article 17 ter de l'annexe
IV au CGI, à l'article 17 quater de l'annexe IV au CGI et à
l'article 17 quinquies de l'annexe IV au CGI, et pour 50 % de leur montant dans le cas contraire. Cela
étant, s'agissant de monuments funéraires, la condition d'ouverture au public s'apprécie au cas par cas, en fonction des conditions d'ouverture du lieu où ils sont situés. En toute hypothèse, cette
condition sera regardée comme satisfaite dès lors qu'ils sont situés dans des cimetières ouverts au public tout au long de l'année ;
- s'agissant des monuments funéraires bénéficiant du label « Fondation du
patrimoine » et conformément aux dispositions de l'article 41 I bis de l'annexe III au CGI, les charges
déductibles sont exclusivement celles qui correspondent aux travaux de réparation et d'entretien, le cas échéant pour leur montant net de la subvention s'y rapportant. Certaines dépenses de
reconstruction, destruction, restauration et de remise en état réalisées à la demande de l'unité départementale de l'architecture et du patrimoine peuvent également être déduites sous conditions. Pour
plus de précisions, il convient de se reporter au BOI-RFPI-SPEC-30-20-20 au II-A § 170 à 200. Pour bénéficier de ces modalités dérogatoires,
l'immeuble doit être visible de la voie publique. Tel est nécessairement le cas lorsque le monument funéraire est situé dans un cimetière ouvert au public.
Les charges effectivement supportées par le contribuable, admises en
déduction sur le fondement des dispositions précitées, le sont pour 50 % de leur montant ou pour leur montant total, lorsque les travaux sont subventionnés à hauteur de 20 % au moins. Par principe,
les dépenses admises en déduction doivent porter sur les parties visibles du monument funéraire. Toutefois, les travaux intérieurs indissociables de l'intérêt historique, artistique ou culturel que
présente les monuments funéraires pourront être également admis en déduction à la condition que leurs propriétaires s'engagent à les ouvrir au public. Il pourra s'agir, par exemple, de fresques ou
d'un autel situé à l'intérieur du monument funéraire mais néanmoins visible par le public en raison de sa configuration architecturale.
I. Immeubles classés ou inscrits au titre des monuments historiques
10
Le classement ou l'inscription au titre des monuments historiques ne porte qu'exceptionnellement
sur la totalité de l'immeuble.
Le plus souvent, ces procédures n'affectent que les parties extérieures des édifices telles que
les façades et toitures.
En pareil cas, la protection, au sens de la loi précitée, n'est pas pour autant restreinte aux
seules fractions inscrites ou classées mais s'étend en fait à l'ensemble du monument.
En effet, si l'approbation formelle de l'administration des affaires culturelles n'est requise
que pour les travaux portant sur les parties désignées dans l'arrêté prononçant le classement ou l'inscription, ces services sont tenus de s'assurer que l'exécution des travaux sur les autres parties
de l'édifice ne porte pas atteinte au caractère historique ou à la qualité architecturale du bâtiment.
Remarque : En ce qui concerne les modalités d'application du
régime spécial de déduction en cas de classement partiel, il convient de se reporter aux explications données au I-C § 80 à 90 du
BOI-RFPI-SPEC-30-20-10 consacré aux modalités d'application de la déduction si l'immeuble est productif de revenus, et au I-B-3 § 140 à 150
du BOI-RFPI-SPEC-30-20-20 consacré aux modalités d'application de la déduction dans le cas inverse.
Par ailleurs, la présentation d'une demande d'inscription d'un immeuble à l'inventaire
supplémentaire des monuments historiques ne suffit pas à faire entrer ce bien dans le champ d'application du régime spécial défini au 1° ter du II de
l'article 156 du CGI et, de ce fait, à permettre au propriétaire de déduire de son revenu global le coût des travaux effectués
dans l'édifice (CE, arrêt du 21 octobre 1987,
n° 62773).
Il a été jugé, enfin, que la décision d'inscription d'un immeuble à l'inventaire
supplémentaire des monuments historiques n'a pas d'effet rétroactif
(CE, arrêt du 12 décembre 1990, n°
61552).
(15 à 110)
II. Immeubles ayant obtenu le label de la Fondation du patrimoine
120
Sont concernés les immeubles qui, sans être classés ou inscrits au titre des monuments
historiques ni ayant fait l'objet d'un agrément ministériel, font partie du patrimoine national à raison du label qui leur a été accordé par la Fondation du patrimoine en application de
l'article L.143-2 du code du patrimoine. L'octroi du label est notamment subordonné à la condition que l'immeuble soit visible de
la voie publique.
A. Catégories d'immeubles
130
Peuvent être considérés comme faisant partie du patrimoine national les immeubles appartenant
aux trois catégories visées ci-après et qui ont reçu le label de la Fondation du patrimoine.
1. Première catégorie
140
Elle comprend les immeubles non habitables constituant le « petit patrimoine de proximité ».
Ces immeubles peuvent être situés aussi bien en zone urbaine qu'en zone rurale. Il s'agit de bâtiments tels que les pigeonniers, lavoirs, fours à pain, chapelles, moulins, etc.
2. Deuxième catégorie
150
Elle recouvre les immeubles habitables ou non habitables situés :
- pour les immeubles labellisés avant le 9 juillet 2016 : dans les « zones de protection du
patrimoine architectural, urbain et paysager » (ZPPAUP) créées en application des dispositions de la
loi n° 83-8 du 7 janvier 1983
relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat *loi Defferre*, modifiée et du
décret n° 84-304 du 25 avril
1984 relatif aux zones de protection du patrimoine architectural, urbain et paysager, ou dans les « aires de mise en valeur de l'architecture et du patrimoine » (AVAP) créées en application de
l'article L. 642-1 du code du patrimoine à l'article L.
642-10 du code du patrimoine, dans leur rédaction issue de l'article 28 de la loi n°
2010-788 du 12 juillet 2010 portant engagement national pour l'environnement.
Remarque : Les ZPPAUP mises en place avant la date d'entrée en vigueur de la
loi n° 2010-788 du 12 juillet 2010 précitée continuent à produire leurs effets de droit jusqu'à ce que s'y substituent soit des aires de mise en valeur de l'architecture et du patrimoine, soit, à
compter du 9 juillet 2016, des sites patrimoniaux remarquables.
- pour les immeubles labellisés depuis le 9 juillet 2016 : dans des « sites patrimoniaux
remarquables » (SPR) créés en application de
l'article
75 de la loi n° 2016-925 du 7 juillet 2016 relative à la liberté de création, à l'architecture et au patrimoine.
3. Troisième catégorie
160
Elle vise les immeubles habitables ou non habitables les plus caractéristiques du patrimoine
rural (fermettes, granges, maisons de village, petits manoirs ruraux, etc.).
Par définition, ces immeubles se situent principalement en zone rurale. Toutefois, des
immeubles de cette nature qui, compte-tenu de l'évolution des agglomérations se situeraient désormais en zone urbaine, ont vocation à bénéficier du label.
Les parcs et jardins ne peuvent en aucun cas prétendre au bénéfice des dispositions du 3° du I
et du 1° ter du II de l'article 156 du CGI au titre d'immeubles ayant reçu le label de la Fondation du patrimoine.
170
L'immeuble doit figurer dans le patrimoine privé du contribuable directement ou indirectement
(détention par l'intermédiaire d'une SCI, d'un groupement foncier rural notamment).
Il s'agit des immeubles dont le contribuable conserve la jouissance
(CGI, art. 156, II-1° ter) ou dont les revenus tirés de la location sont imposables dans la catégorie des revenus fonciers
(CGI, art. 156, I-3°).
B. Octroi du label de la Fondation du patrimoine
180
Les immeubles, qui ont obtenu le label de la Fondation du patrimoine sur avis favorable de
l'unité départementale de l'architecture et du patrimoine (UDAP), peuvent faire partie du patrimoine national.
Peuvent obtenir ce label, les immeubles répondant à l'ensemble des conditions d'éligibilité et
pour lesquels la Fondation du patrimoine s'est engagée à subventionner à hauteur de 1 % au minimum, le montant des travaux à réaliser.
Les travaux ne doivent pas commencer avant l'attribution du label par la Fondation du
patrimoine.
Par ailleurs, il est admis, à titre de mesure de simplification, que le pourcentage de 1 %
s'apprécie au vu des devis toutes taxes comprises présentés par les propriétaires pour l'octroi du label.
L'UDAP peut accorder un avis favorable aux seuls immeubles :
- les plus significatifs et dignes d'intérêt sur le plan patrimonial, c'est-à-dire ceux
présentant des caractéristiques architecturales et historiques fortes ;
- dont l'état général nécessite des travaux de conservation permettant leur sauvegarde dans
leur destination d'origine ou, le cas échéant, leur transformation en vue d'un usage d'intérêt public.
C. Visibilité de la voie publique
190
L'immeuble doit être visible de la voie publique. Il n'est pas en revanche exigé qu'il soit
ouvert au public.
Depuis la voie publique, l'immeuble doit présenter la majorité de ses parties les plus
intéressantes au plan architectural (pour un immeuble habitable, sa façade principale doit impérativement être visible) qui doivent pouvoir être appréciées à une distance raisonnable (perception des
détails).
Cette condition n'est pas satisfaite lorsque la visibilité nécessite un accès à la propriété
entourant l'immeuble. Le terme « voie publique » s'entend d'une voie ouverte au public (ex : chemins de grande randonnée labellisés GR, même s'ils sont situés sur des terrains privés).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RFPI-SPEC-30-10
|
https://bofip.impots.gouv.fr/bofip/1951-PGP.html/identifiant=BOI-RFPI-SPEC-30-10-20181219
|
2018-12-19 00:00:00
|
a91778d7aea11c9f3b590b95328ee9c4e94b1c0e64a87684d62277efb220b28b
|
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Actualité liée : 31/03/2021 : TCA - Régime fiscal des casinos - Prélèvements opérés sur le produit brut des jeux
1
Dans le cas des jeux de cercle, le casino organise leur fonctionnement en mettant à la disposition des joueurs des locaux, des personnels et du matériel de jeux. Il ne dispute pas de parties avec les joueurs qui jouent les uns contre les autres. Il ne peut donc subir des pertes ou encaisser des gains comme aux jeux de contrepartie (§ 1 du BOI-TCA-PJC-10-10-10).
I. Produit brut des jeux de cercle exploités sous une forme non électronique
10
Les règles applicables aux jeux de cercle non électroniques sont prévues de l'article 56-1 de l’arrêté du 14 mai 2007 relatif à la réglementation des jeux dans les casinos à l'article 66-5 du même arrêté du 14 mai 2007.
A. Nature des jeux de cercle non électroniques
20
Le 2° de l’article D. 321-13 du code de la sécurité intérieure (CSI) fixe la liste des jeux de cercle non électroniques qui peuvent être autorisés par le ministère de l’intérieur.
B. Détermination du produit brut des jeux de cercle non électroniques
30
En application du 3° de l’article L. 2333-55-1 du code général des collectivités territoriales (CGCT), le produit brut des jeux de cercle non électroniques est constitué par le montant intégral de la cagnotte, correspondant aux retenues opérées à tous les jeux de cercle par le casino.
1. Produit brut des jeux de cercle non électroniques par table de jeu
40
En contrepartie de ses prestations pour l’organisation des jeux de cercle, mentionnées au § 1, le casino est autorisé à conserver, une partie des mises, des gains des joueurs ou des sommes engagées par ceux-ci pour participer au jeu (caves) en opérant une retenue, versée à la cagnotte.
Remarque : Boîte encastrée dans la table de jeu, dans laquelle le croupier insère des jetons d’égale valeur à la retenue, d’où le terme usuel de retenue au profit de la cagnotte.
Le montant de la cagnotte représente le produit des jeux de cercle du casino.
L’assiette, le taux qui ne peut excéder 5 %, voire le plafond de cette retenue varient en fonction du type de jeu de cercle non électronique. Ils sont fixés par l’article 57-2 de l'arrêté du 14 mai 2007, l’article 57-4-3 de l'arrêté du 14 mai 2007, l’article 57-11 de l'arrêté du 14 mai 2007, l’article 60 de l'arrêté du 14 mai 2007, l’article 62 de l'arrêté du 14 mai 2007, l’article 66 de l'arrêté du 14 mai 2007, l’article 66-1-5 de l'arrêté du 14 mai 2007, l’article 66-1-13 de l'arrêté du 14 mai 2007.
Exemple : Pour le jeu de texas hold’em poker, il convient de se reporter à l’article 57-2 de l’arrêté du 14 mai 2007.
50
La gestion de la retenue est parallèlement assurée, au choix de l’exploitant, au moyen de l’usage de carnets de tickets ou d’un logiciel permettant l’enregistrement de la retenue au profit de la cagnotte dans les conditions définies par l’article 56-1 de l’arrêté du 14 mai 2007.
Remarque : Outre l’alimentation de la cagnotte en jetons, le croupier détache du carnet à souches des tickets, d’égale valeur à la retenue calculée, ou bien enregistre, dans un logiciel, les éléments d’information utiles au calcul automatisé de la retenue.
Conformément aux dispositions de l’article 71 de l'arrêté du 14 mai 2007, à l’issue des opérations de comptage de la cagnotte et de détermination, selon le cas, de la valeur des tickets détachés de leurs carnets ou du montant calculé de la cagnotte à partir d’un logiciel, le montant le plus élevé est retenu au titre du produit brut des jeux de cercle.
Remarque : La retenue opérée au profit de la cagnotte donne lieu à l'annulation par détachement d'un carnet à souches de tickets d'égale montant. Toute souche n'ayant plus son ticket attenant représente ainsi une retenue d'égale valeur entrée dans la cagnotte. Il suffit de totaliser les souches dont les tickets ont été détachés au cours d'une même séance pour connaître immédiatement le produit de la cagnotte qui est comparé à la cagnotte physique contenant des jetons.
Exemple : Montant des jetons insérés dans la cagnotte : 6 550 € ; Montant des tickets détachés : 6 500 €.
Montant du produit brut des jeux de cercle : 6 550 €.
60
Les montants de ces retenues sont consignés, par table de jeu, dans un carnet d'enregistrement des cagnottes (modèle n° 11), régi par l’article 69 a) de l’arrêté du 14 mai 2007 et l’article 71 de l'arrêté du 14 mai 2007.
2. Agrégation du produit brut des jeux de cercle non électroniques
70
Le résultat (bénéfices) constaté pour chacune des tables de jeux de cercle non électroniques est reporté, chaque jour, dans le registre de contrôle du produit des jeux de table (modèle n° 12), visé à l’article 72 de l’arrêté du 14 mai 2007.
Exemple : Journée du XX/XX/XXXX. Séance n° 1.
Résultat pour le jeu de l’omaha poker 4 high. Tables n° 15 à 19 : montant respectif des retenues : 8 500 €, 5 400 €, 2 100 €, 5 200 €, 1 520 €.
Résultat pour le jeu de bingo. Table n° 20 : montant des retenues : 1 800 €.
Montant global du produit brut des jeux de cercle : 24 520 € (8 500 € + 5 400 € + 2 100 € + 5 200 € + 1 520 € + 1 800 €).
Le montant des résultats, retracés dans le registre de contrôle susvisé, est ensuite reporté sur un carnet des prélèvements (modèle n° 13) qui sert à déterminer le montant des différents prélèvements auxquels le casino est assujetti (arrêté du 14 mai 2007, art. 75).
3. Cas spécifique des tournois de poker avec mise en jeu de lots
80
Les casinos peuvent organiser des tournois de poker selon les modalités prévues de l'article 57-5 de l’arrêté du 14 mai 2007 à l'article 57-13 de l'arrêté du 14 mai 2007.
90
Le montant de la retenue au profit de la cagnotte qui représente le produit des jeux de cercle du casino est calculé en application de l’article 57-11 de l'arrêté du 14 mai 2007.
100
L'enregistrement de la retenue est effectué, lors de l'attribution définitive des lots, sur un carnet prévu à cet effet (modèle n° 11 ter) visé à l’article 69 a) de l'arrêté du 14 mai 2007 et l’article 72 a) de l'arrêté du 14 mai 2007, puis sur le registre de contrôle du produit des jeux de table (modèle n° 12), mentionné au I-B-2 § 70.
Le montant des retenues, retracé dans le registre de contrôle susvisé, est ensuite reporté sur un carnet des prélèvements (modèle n° 13) qui sert à déterminer le montant des différents prélèvements auxquels le casino est assujetti (arrêté du 14 mai 2007, art. 75).
II. Produit brut des jeux de cercle exploités sous une forme électronique
110
Les jeux de cercle électroniques sont définis par l’article 67-1 de l’arrêté du 14 mai 2007 comme des appareils automatiques permettant, après introduction d'une pièce de monnaie, d'un jeton, d'un billet de banque, d'un ticket, d'une carte de paiement ou de tout autre système monétique agréé prévu à l'article R. 321-16 du CSI, d'engager des enjeux et de jouer selon les mêmes règles de jeu que celles applicables aux jeux de cercle non électroniques. Le gain est délivré par l'appareil en pièces de monnaie, en jetons, par l'émission d'un ticket faisant apparaître son montant, en unités électroniques créditant la carte de paiement ou tout autre système monétique agréé.
Remarque : Carte de paiement remise en caisse au joueur et créditée d’unités électroniques à due concurrence du montant payé par ce dernier.
120
Les règles applicables aux jeux de cercle électroniques sont prévues de l'article 67-1 de l'arrêté du 14 mai 2007 à l'article 67-14 de l'arrêté du 14 mai 2007, et de l'article 67-17 de l'arrêté du 14 mai 2007 à l'article 67-20 de l'arrêté du 14 mai 2007.
A. Nature des jeux de cercle électroniques
130
Le 3° de l’article D. 321-13 du CSI fixe la liste des jeux dits « de cercle » électroniques qui peuvent être autorisés par le ministre de l’intérieur. Il s’agit de la version électronique des jeux de cercle mentionnés au I-A § 20.
B. Détermination du produit brut des jeux de cercle électroniques
140
En application du 3° de l’article L. 2333-55-1 du CGCT, le produit brut des jeux de cercle exploités sous une forme électronique est constitué par le montant intégral de la cagnotte, correspondant aux retenues opérées à tous les jeux de cercle par le casino. Pour chaque jeu de cercle, la retenue opérée par le casino est fixée par voie réglementaire. Elle ne peut excéder 5 % d'une assiette constituée, selon le type de jeu, par les mises des joueurs, leurs gains, ou les sommes engagées par eux pour participer au jeu.
1. Produit brut des jeux de cercle électroniques par table de jeu
150
Dans les conditions similaires à celles définies pour les jeux de cercle non électroniques, le casino est autorisé à conserver, une partie des mises, des gains des joueurs ou des sommes engagées par ceux-ci pour participer au jeu (caves) en opérant une retenue au profit de la cagnotte.
Le montant de la cagnotte représente le produit des jeux de cercle électroniques du casino.
L’assiette et le taux de cette retenue varient en fonction du type de jeu de cercle électronique. Ils sont fixés par l’article 67-18 de l'arrêté du 14 mai 2007 et l’article 67-19 de l’arrêté du 14 mai 2007.
160
La retenue est calculée automatiquement par un programme intégré à la table de jeu de cercle, au fur et à mesure des parties.
A l'issue de chaque séance de jeux, celle-ci est décomptée, par table de jeu, sur un état journalier informatique (modèle n° 7), puis consignée, par table de jeu, dans un carnet d'enregistrement des cagnottes (modèle n° 11 quater), visés à l’article 67-5 de l’arrêté du 14 mai 2007 et régis par l’article 69 c) de l'arrêté du 14 mai 2007 et l’article 71-1 de l'arrêté du 14 mai 2007.
2. Agrégation mensuelle du produit brut des jeux de cercle électroniques
170
Le résultat (bénéfices) constaté, par séance, pour chacune des tables de jeux, par poste de jeu de cercle électroniques, est reporté, chaque jour, dans le registre de contrôle du produit des jeux de table (modèle n° 12), visé à l’article 72 de l’arrêté du 14 mai 2007.
Le dernier jour du mois, le montant des résultats, retracés dans le registre de contrôle susvisé, est ensuite reporté sur un carnet des prélèvements (modèle n° 13) qui sert à déterminer le montant des différents prélèvements auxquels le casino est assujetti (arrêté du 14 mai 2007, art. 75).
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Bulletin officiel des finances publiques - impôts
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BOI-TCA-PJC-10-10-20
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https://bofip.impots.gouv.fr/bofip/12949-PGP.html/identifiant=BOI-TCA-PJC-10-10-20-20210331
|
2021-03-31 00:00:00
|
a8e2b5524b888e6f2cf120859c5049b7a8f2bd6a1b54f1a98548a7fd3dbd7cf1
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1
Les 1° et 2° de l'article
1381 du code général des impôts (CGI) prévoient que sont notamment passibles de la taxe foncière sur les propriétés bâties (TFPB) :
- les installations destinées à abriter des personnes ou des biens ou à stocker
des produits ainsi que les ouvrages en maçonnerie présentant le caractère de véritable de construction (CGI, art. 1381, 1°) ;
- les ouvrages d'art et voies de communication (CGI, art. 1381, 2°).
Il s'agit principalement d'installations industrielles ou commerciales et
d'ouvrages de génie civil assimilables à des constructions.
I. Installations et ouvrages imposables à la taxe foncière sur les propriétés bâties
5
Aux termes du 1° de
l'article 1381 du CGI, sont passibles de la taxe foncière sur les propriétés bâties les installations destinées à abriter des
personnes ou des biens (hangars, ateliers, etc.) ou à stocker des produits (réservoirs, cuves, silos, trémies, gazomètres, châteaux d'eau, etc.).
Ces installations commerciales ou industrielles ne sont susceptibles d'être soumises à la taxe
foncière que dans la mesure où elles remplissent certaines conditions les différenciant des installations qui interviennent directement dans le processus de fabrication, de transformation ou de
manutention et ne sont pas assimilables à des constructions.
Par installations assimilables à des constructions, il faut entendre les installations qui
présentent des dimensions ou des conditions d'assemblage telles qu'elles empêchent tout déplacement sans l'emploi de procédés techniques ou moyens de levage exceptionnels.
10
Enfin, aux termes du 1° de l'article 1381 du CGI, les ouvrages en maçonnerie présentant le
caractère de véritables constructions tels que, notamment, les cheminées d'usine, les réfrigérants atmosphériques, les formes de radoub, les ouvrages servant de support aux moyens matériels
d'exploitation sont également soumis à la taxe foncière sur les propriétés bâties.
A. Installations destinées à abriter des personnes ou des biens
20
Elles sont imposables si elles sont assimilables à des constructions et ne peuvent pas être
déplacées par des moyens normaux.
En conséquence, restent exonérés les baraquements mobiles, les caravanes, les wagons-dortoirs,
etc.
Pour le régime fiscal applicable aux habitations légères de loisirs, il
convient de se reporter au BOI-IF-TFB-10-10-10 au I § 100.
B. Installations de stockage
30
La notion d'installation de stockage doit être entendue au sens large. En particulier, sont
imposables à la taxe foncière sur les propriétés bâties les réservoirs non directement et matériellement intégrés dans le cycle de l'extraction, de la transformation, du façonnage ou du transport des
matières ou fournitures, bien qu'ils puissent être qualifiés, par exemple, de « réservoirs de travail ».
D'une manière générale, les installations de stockage sont passibles de la taxe foncière, dès
lors qu'elles sont destinées à assurer le clos et l'abri de biens utilisés par des entreprises industrielles (ou commerciales) en amont (matières premières, matières consommables) ou en aval (produits
semi-ouvrés, produits finis) de l'acte de production ou de transformation ou de la prestation de service.
Bien entendu, sans constituer des constructions proprement dites, ces installations doivent,
pour être imposées à la taxe foncière, être assimilables à des constructions, c'est-à-dire, en fait, ne pouvoir en raison de leurs dimensions et des conditions de leur assemblage, être déplacées sans
l'emploi de procédés techniques exceptionnels.
Sont ainsi notamment imposables :
- des réservoirs à combustibles liquides reposant sur une aire de sable entourée d'une
couronne maçonnée ou situés à l'intérieur d'une usine ou d'un entrepôt, dès lors que, eu égard à leur volume, leur poids et leur mode de construction (montage à un emplacement définitif, assemblage
par rivetage et soudure, par exemple), le déplacement ultérieur de telles installations présenterait un caractère anormal ;
- des réservoirs hydrocarbures, bitumes ou asphaltes de forte capacité placés en partie dans
le sol, dans des fosses en maçonnerie destinées à les recevoir, ou scellés à demeure par leur base sur un hall en ciment armé.
Sont également passibles de la taxe foncière :
- les réservoirs enterrés, édifiés selon des méthodes analogues à celles utilisées pour la
construction de réservoirs en plein air ;
- les réservoirs souterrains installés dans d'anciennes galeries de mines ou dans des
structures géologiques appropriées (sable, gisement de sel gemme).
En définitive, à titre de règle pratique, sont imposables toutes les installations de
stockage, à l'exception :
- des installations d'une capacité inférieure à 100 m3 ;
- des installations d'une capacité égale ou supérieure à 100 m3 lorsqu'elles
peuvent être déplacées par des moyens normaux.
C. Stations d'épuration des eaux usées
40
Les stations d'épuration appartiennent à des communes, à des établissements publics de
coopération intercommunale (syndicat intercommunal, communauté de communes, communauté urbaine, etc.) ou à des entreprises privées. Leur gestion peut être assurée directement par la collectivité
propriétaire ou confiée au secteur privé.
Les installations appartenant à des collectivités locales ou à leurs groupements sont
susceptibles de bénéficier de l'exonération permanente de taxe foncière sur les propriétés bâties prévue au 1° de l'article 1382
du CGI, quel qu'en soit le gestionnaire.
Les installations appartenant à des entreprises privées sont passibles de la taxe.
Cependant, sont exclus du champ d'application de la taxe foncière les installations assimilées
à des outillages (CGI, art. 1382,11°).
Il convient, dans ces conditions, de ne pas soumettre à la taxe les cuves et bassins servant à
l'épuration de l'eau. La même solution est applicable à l'égard des entreprises industrielles qui traitent elles-mêmes leurs effluents.
D. Ouvrages de maçonnerie présentant le caractère de constructions
50
Dans trois arrêts du 16 novembre 1981, du 17 novembre 1982, et du 14 mars 1983
(CE, 16 novembre 1981, n° 24028 ;
CE, 17 novembre 1982, n° 30828 et
CE, 14 mars 1983, n° 35553), le Conseil
d'État avait considéré que certaines installations industrielles ayant le caractère de construction bénéficiaient de l'exonération de taxe foncière sur les propriétés bâties prévue au 11° de l'article
1382 du CGI en faveur des « outillages et autres installations et moyens matériels d'exploitation des établissements industriels à l'exclusion de ceux visés au 1° et 2° de l'article 1381 du CGI. »
60
Le 1° de l'article 1381
du CGI précise que sont imposables à la taxe foncière sur les propriétés bâties non seulement les installations destinées à abriter des personnes ou des biens ou à stocker des produits mais
également « les ouvrages en maçonnerie présentant le caractère de véritables constructions tels que, notamment, les cheminées d'usine, les réfrigérants atmosphériques, les formes de radoub, les
ouvrages servant de support aux moyens matériels d'exploitation ».
1. Principe
70
Les dispositions du 1° de l'article 1381 du CGI concernent, d'une manière générale, les
ouvrages en maçonnerie présentant le caractère de véritables constructions.
Ces biens se caractérisent par :
- leur nature : il doit s'agir d'ouvrages en maçonnerie, ce qui exclut par
exemple, les pylônes métalliques, les tours de craquage des raffineries (pour les installations de vapocraqueurs d'une raffinerie, BOI-IF-TFB-10-50-30 au VI, §
170), etc. ;
- leur importance : d'une manière générale, ne peuvent être qualifiés d'ouvrages en maçonnerie
présentant le caractère de véritables constructions, les biens de très faibles dimensions, tels, par exemple, les dés en béton dans lesquels sont fixés des pylônes ;
- leur fixité : s'agissant d'ouvrages en maçonnerie présentant le caractère de constructions,
ces biens sont nécessairement fixés au sol à perpétuelle demeure.
Les biens qui remplissent ces conditions sont imposables quelle que soit leur destination ou
leur affectation et alors même qu'ils entrent dans un cycle de production, ou qu'ils ont le caractère de biens d'équipement spécialisés.
2. Applications
80
Le 1° de l'article 1381 du CGI énumère à titre indicatif (et non exhaustif) certains ouvrages
en maçonnerie ainsi maintenus dans le champ d'application de la taxe foncière sur les propriétés bâties. Il s'agit :
- des cheminées d'usine ;
- des réfrigérants atmosphériques ;
- des formes de radoub ;
- des ouvrages servant de support aux outillages et moyens matériels d'exploitation. Parmi
ceux-ci, on peut citer notamment les plate-formes maçonnées servant d'assise aux tours de craquage des raffineries, aux postes de transformation et d'interconnexion électriques, aux stations de
pompage, aux fondations et massifs du réacteur d'une centrale nucléaire, etc.
À ces exemples fournis par la loi, on peut ajouter : les rampes à coke, les chemins de
roulement des cokeries, les tours d'installations hertziennes, les quais, etc.
90
L'attention est appelée sur le fait que seuls les ouvrages en maçonnerie présentant le
caractère de constructions sont soumis à la taxe foncière sur les propriétés bâties, à l'exclusion, par conséquent, des matériels qu'ils supportent.
Les fours utilisés par les professionnels de la boulangerie ne sont imposables à la taxe foncière sur
les propriétés bâties que lorsqu'ils constituent des ouvrages en maçonnerie présentant le caractère de véritables constructions. D'une manière générale, les biens de faibles dimensions ne peuvent être
qualifiés d'ouvrages en maçonnerie. Le point de savoir si les fours en question sont imposables ou non à la taxe foncière sur les propriétés bâties est donc une question de fait que seuls les services
des impôts sont en mesure d'apprécier sous le contrôle, bien entendu, du juge de l'impôt. Il est également précisé que seuls les ouvrages en maçonnerie sont soumis à la taxe foncière sur les
propriétés bâties, à l'exclusion par conséquent des matériels qu'ils supportent (RM Grenet n° 7828, JO AN du 25 avril
1994, p. 2037).
100
S'agissant des éoliennes terrestres :
RM Zimmermann n° 41394, JO AN du
8 septembre 2009, p.8539 :
Question :
Mme Marie-Jo Zimmermann attire l'attention de M. le secrétaire d'État chargé des affaires européennes
sur la multiplication des éoliennes. Elle souhaiterait savoir si, outre la taxe professionnelle, une éolienne est assujettie à la taxe foncière sur les propriétés bâties.
Réponse :
Conformément au 1° de l'article 1381 du code général des impôts, sont imposables à la taxe foncière
sur les propriétés bâties, les ouvrages en maçonnerie présentant le caractère de véritables constructions. Tel est le cas des socles en béton des éoliennes terrestres lorsque ces socles supportant les
mâts des éoliennes constituent, compte tenu de la nature des ouvrages, de leur importance et de leur fixation au sol à perpétuelle demeure, des ouvrages en maçonnerie au sens de l'article précité.
Ainsi, le Conseil d'État a confirmé cette interprétation, par un arrêt du 31 décembre 2008, en précisant que les socles en béton de grande dimension, et dont la réalisation avait nécessité des moyens
matériels et financiers importants, devaient être regardés comme des ouvrages en maçonnerie présentant le caractère de véritables constructions
(CE, 31 décembre 2008, n° 307966, SA La
Compagnie du Vent).
S'agissant des mâts de soutien de ces installations, leurs modalités d'imposition dépendent de leurs
caractéristiques propres.
Ainsi, les mâts boulonnés au socle en béton ne constituent pas un élément de l'éolienne imposable à la
taxe foncière sur les propriétés bâties.
En revanche, dès lors que ces mâts sont fixés à perpétuelle demeure aux socles en béton, ils
constituent un élément de l'ouvrage et sont situés dans le champ d'application de la taxe foncière sur les propriétés bâties.
Cependant, ils sont exonérés de cette taxe sur le fondement du 11° de l'article 1382 du CGI, dès lors
que l'éolienne constitue un moyen d'exploitation d'un établissement industriel.
Quant aux parties mécaniques (pales) et électriques des éoliennes, elles sont, en raison de leurs
caractéristiques physiques, situées hors du champ d'application de la taxe.
S'agissant du terrain d'assise sur lequel est installée une ferme solaire, il
convient de se reporter au BOI-IF-TFB-10-10-40 au II-A § 85.
II. Ouvrages d'art et voies de communication
A. Principe
110
En vertu des dispositions du 2° de
l'article 1381 du CGI, sont soumis à la taxe foncière sur les propriétés bâties les ouvrages d'art et les voies de
communication, c'est-à-dire les constructions destinées à assurer les communications sur terre, sous terre, par fer, par air et par eau (ponts, quais, viaducs, conduites forcées, voies ferrées,
routes, pistes cimentées, etc.) ainsi que les chutes d'eau aménagées avec leurs ouvrages de génie civil.
Toutefois, certains ouvrages d'art et voies de communication
(II-B-4 § 170 à 220 et II-B-8 § 310) sont imposables à la taxe foncière sur les propriétés non bâties.
120
Par ailleurs, il est à noter que les ouvrages d'art et voies de communication
dépendant du domaine public sont exonérés de taxe foncière sur les propriétés bâties, lorsqu'ils sont improductifs de revenus (BOI-IF-TFB-10-50-10-40 au I § 1).
B. Applications
1. Aires d'atterrissage des aérodromes
125
Les aires d'atterrissage des aérodromes sont imposables à la taxe foncière sur
les propriétés bâties (BOI-IF-TFB-10-10-40 au II-B-2 § 150 et 160).
2. Canalisations
130
D'une manière générale, les canalisations ne sont pas passibles de la taxe foncière sur les
propriétés bâties.
Il en est ainsi notamment :
- des canalisations posées sur le sol ou reposant sur des dés en béton (gazoduc, oléoduc,
etc.) ;
CE, arrêt du 1er février 1937, Sté des Raffineries et Sucreries Say, RO, p. 77.
- des canalisations enfouies dans le sol sans aucune assise ou fondation spéciale ;
CE, arrêt du 23 octobre 1931, Sté des Sucreries et Raffineries F. Beghin, RO, 5678.
- des canalisations qui, dans les villes, sont protégées par des gaines où passent les divers
réseaux de distribution (eau, gaz, électricité, lignes téléphoniques, chauffage urbain, etc.).
CE, arrêt du 6 mars 1931 Cie du Bourbonnais par Dupin, Si/vent et Cie, RO, 5572.
140
En revanche, les canalisations en tunnel ou maçonnées doivent être soumises à la taxe foncière
sur les propriétés bâties.
Il en est ainsi d'un canal d'amenée d'eau pour des ouvrages hydroélectriques qui présente,
en raison de sa nature, de son mode d'établissement et de son importance le caractère de construction
(CE, arrêt du 6 juillet 1977, n° 02581).
150
Il est précisé qu'il convient de distinguer les canalisations proprement dites (au sens de
conduit, de tube ou de tuyau) des galeries et des caniveaux dans lesquels elles passent :
- les galeries ont généralement le caractère de véritables constructions en raison de leur
nature (travaux de maçonnerie), de leur mode d'établissement et de leur importance (permettant en principe le libre passage d'un homme chargé de la surveillance et de l'entretien des canalisations).
Ces galeries sont alors imposables ;
- les caniveaux dans lesquels sont disposées des canalisations ne peuvent pas, en général,
être considérés comme de véritables constructions du fait de leur mode d'établissement (qui ne nécessite que rarement des fondations spéciales), de leur importance (celle-ci est souvent modeste
puisque leur hauteur est faible) et de leur nature. En conséquence, ils ne sont pas imposables ;
- les canalisations proprement dites ne peuvent en aucun cas être assimilées à des
constructions ; peu importe à cet égard que l'ouvrage qui leur sert de support ait ou non le caractère de construction. Elles échappent, dès lors, à la taxe foncière sur les propriétés bâties.
3. Canaux de navigation
160
Les canaux de navigation sont passibles de la taxe foncière sur les propriétés non bâties.
Remarque : En ce qui concerne les canaux de navigation des grands ports
maritimes, BOI-IF-TFNB-10-40-10-100 au I-C § 70.
Quant aux dépendances des canaux, tels que digues, barrages, retenues et
ponts, il convient de se reporter au II-B-6 § 290 et au II-B-8 § 310.
4. Chemins de fer
a. Cas général : chemin de fer d'intérêt général
170
Doivent être distinguées, d'une part, les constructions ressortissant à l'exploitation du
chemin de fer, d'autre part, les voies ferrées et leurs dépendances.
1° Bâtiments d'exploitation
180
D'une manière générale, les bâtiments affectés à l'exploitation sont imposables à la taxe
foncière sur les propriétés bâties.
Il en est ainsi :
- des bâtiments des voyageurs (buffets, bureaux des employés, salles d'attente, etc.) ;
- des bâtiments des marchandises (halles aux marchandises, halles de dépôt, locaux servant à
remiser des bagages, magasins, etc.) ;
- des bâtiments divers (remises, ateliers de réparation, maisons de garde-barrières,
lampisteries, etc.).
2° Voies ferrées
190
Le régime fiscal applicable aux voies ferrées nécessite de distinguer :
- les voies principales de circulation, de garage, etc. ;
- les voies affectées à l'exploitation ;
- les voies mixtes.
a° Voies principales de circulation et leurs dépendances
200
Ces voies et leurs accessoires (quais d'embarquement, tunnels, etc.) sont imposables à la
taxe foncière sur les propriétés non bâties (CGI, art. 1393, al. 2).
b° Voies affectées à l'exploitation
210
Sont soumises à la taxe foncière sur les propriétés bâties, les voies dépendant du service
de l'exploitation et leurs accessoires.
Les voies dépendant du service de l'exploitation incluent :
- les voies qui existent dans les ateliers ou qui y conduisent ;
- les voies affectées au service de l'atelier de réparations ;
- les voies affectées au service du chantier ;
- les voies affectées principalement au chargement et au déchargement des marchandises ;
- les voies dites « de débord » ;
- les voies donnant accès au dépôt des machines ou locomotives ;
- la voie sur laquelle se trouve une grue roulante ;
- les voies desservant les halles aux marchandises ;
- les voies transversales reliant des voies imposables ;
- les voies transversales reliant des voies imposables à la taxe foncière
sur les propriétés bâties à des voies non imposables, lorsqu'elles ne sont pas exclusivement utilisées pour le service de ces dernières.
Les accessoires de la voie sont imposables dès lors qu'ils desservent des
voies imposables à la taxe foncière sur les propriétés bâties. Il en est ainsi :
- des plaques tournantes de voies conduisant aux ateliers ou existant dans
les ateliers ;
- des plaques tournantes situées à l'intersection de voies de garage ou de
débord et de voies transversales affectées au service de la halle aux marchandises ;
- du pont tournant constituant une annexe de la voie qui conduit à la remise
des machines.
c° Voies mixtes
220
L'usage accidentel d'une voie non imposable pour les besoins de l'exploitation industrielle
ne suffit pas à justifier l'imposition. De même, l'affectation exceptionnelle d'un élément imposable au service des voies de circulation ne saurait avoir pour conséquence d'entraîner l'exonération.
Mais, lorsque l'usage mixte est habituel et a été prévu comme normal, c'est le caractère
imposable qui est considéré comme prédominant et l'imposition est due a raison de l'intégralité de la valeur locative de l'élément envisagé.
Les dépendances nécessaires et immédiates de ces voies mixtes, ainsi que le sol sur lequel
elles reposent sont imposables à la taxe foncière sur les propriétés bâties. Est considéré comme sol d'une voie ferrée le terrain compris entre les extrémités des traverses sur lesquelles reposant les
rails.
Quant aux voies ferrées desservant les ports maritimes ou fluviaux ainsi que les aérodromes,
dès lors qu'elles ne constituent pas des embranchements particuliers, il leur est appliqué les mêmes règles d'imposition qu'en matière de lignes d'intérêt général ou local dont elles sont, en
principe, les annexes.
b. Cas particuliers
1° Autres voies ferrées
230
Les voies ferrées autres que celles visées au
II-B-4-a § 170 à 220 sont, en principe, passibles de la taxe foncière sur les propriétés bâties. Toutefois, leur assujettissement à cette taxe est subordonné aux
conditions dans lesquelles elles sont établies, c'est-à-dire au fait qu'elles sont effectivement assimilables à des constructions.
Cette condition est remplie lorsqu'elles sont implantées à demeure sur une assise
suffisamment stable et résistante pour supporter des convois dont le poids atteint plusieurs dizaines de tonnes.
D'une manière générale, sont donc imposables à la taxe foncière sur les propriétés bâties
les installations ferrées constituées par des éléments comprenant deux rails préalablement fixés sur des traverses qui reposent sur une assise spéciale : le ballast. En effet, la réalisation d'une
telle installation ferrée implique normalement des travaux de nivellement, de soutènement, d'aménagement et d'infrastructure (talus, tranchées, écoulement des eaux, etc.) qui confèrent à l'ensemble le
caractère de propriété bâtie.
À ce titre, sont notamment imposables :
- une voie ferrée de 0,60 m constituée par des rails fixes au moyen de boulons à des
traverses de fer incorporées dans un ballast de cailloux et de mâchefer destinée à l'approvisionnement en betteraves d'une sucrerie, le poids des convois qui y circulent étant de l'ordre de 20 à 25
tonnes ;
CE, arrêt du 25 novembre 1949, Sté d'industries agricoles de Meaux, Nantes et Algérie,
RO, p. 220.
- des voies ferrées d'écartement normal établies dans une usine en vue de son raccordement
avec le réseau des chemins de fer ;
CE, arrêt du 22 juillet 1932, Sté anonyme métallurgique d'Auberive et de Villerupt, RO,
5897.
- une voie ferrée de 0,80 m utilisée pour l'exploitation de carrières et constituée par des
rails solidement fixés à l'aide de crampons et de tire-fonds sur des traverses elles-mêmes incorporées au sol. Cette voie ferrée était, dans se partie qui empruntait la route, construite sur le
bas-côté et reposait sur une assise en terre recouverte de ballast formant un accotement dépassant de 15 cm le niveau de la route ;
CE, arrêt du 23 octobre 1931, Sté des carrières de l'Ouest, RO, 5691.
- un embranchement particulier reliant une usine au réseau de chemin de fer voisin.
CE, arrêt du 20 juin 1938, Sté anonyme les Usines de Melle, RO, p. 344.
240
En revanche, ont été déclarées non imposables les voies ferrées constituées par des rails
simplement posés à même le sol et pouvant être déplacés à volonté, comme ceux qui sont utilisés dans certains chantiers ou dans les carrières pour le transport à l'aide de wagonnets des matériaux ou
de la pierre extraite.
2° Chemins de fer souterrains (métropolitains)
250
Sont imposables à la taxe foncière sur les propriétés bâties :
- la salle d'entrée ;
- le bureau des billets ;
- la bibliothèque ;
- les resserres et les toilettes ;
- les couloirs et les escaliers ;
- les bureaux des quais ;
- les sous-stations électriques, etc.
260
En revanche, ressortissent à la taxe foncière sur les propriétés non bâties
la voie ferrée elle-même et ses dépendances (escaliers intérieurs donnant accès à la station et quais d'embarquement), II-B-4-a § 170 à 220.
270
Quant aux tunnels, ils sont considérés comme des dépendances des voies
ferrées et échappent à la taxe foncière sur les propriétés bâties (même solution qu'en ce qui concerne la SNCF), II-B-4-a § 170 à 220.
5. Chutes d'eau
280
Les chutes d'eau aménagées avec leurs ouvrages de génie civil sont passibles de la taxe
foncière sur les propriétés bâties (CGI, art. 1399, II).
La force d'une chute est imposable dans son intégralité, alors même qu'elle ne serait
effectivement utilisée qu'en partie, si les installations faites (roues, turbines, par exemple) permettent effectivement son plein emploi.
6. Digues, barrages et retenues
290
Ces ouvrages sont, en principe, imposables à la taxe foncière sur les propriétés bâties,
s'ils présentent le caractère de constructions.
Lorsqu'ils sont édifiés dans le seul intérêt de la navigation, font partie du domaine public
et sont improductifs de revenus, ils sont exonérés de la taxe.
Remarque : Les dispositions applicables aux biens, notamment aux digues, des
grands ports maritimes sont détaillées au BOI-IF-TFB-10-50-15-10 au I-C § 150.
Lorsque les ouvrages sont destinés à protéger les propriétés contre les inondations ou à
régulariser le cours des rivières, ils appartiennent à l'État (domaine privé) ou aux associations et sociétés qui les ont fait édifier :
- ils sont la propriété de l'État : s'agissant d'immeubles affectés à un service d'utilité
générale, ils sont exonérés de taxe foncière sur les propriétés bâties s'ils sont improductifs de revenus, ils sont imposables dans le cas contraire ;
- ils n'appartiennent pas à l'État : ils sont passibles, en principe, de la taxe.
Les digues et barrages destinés à produire de l'énergie sont placés sous le régime de la
concession ou de l'autorisation de l'État quel que soit le classement du cours d'eau. Ils sont imposables dans les deux cas.
7. Ouvrages d'adduction d'eau
300
Il convient de se reporter au I-B §
30 pour les réservoirs et au II-B-2 § 130 à 150 pour les canalisations.
8. Ponts
310
Est imposable à la taxe foncière sur les propriétés bâties un pont appartenant à une
société anonyme et destiné à relier entre elles les diverses parties d'une usine séparées par un cours d'eau lorsque, tant en raison de son importance que de son mode d'établissement, il présente le
caractère d'une construction (CE, arrêt du 30 mars 1936, Sté anonyme des Usines Renault, RO, 6411).
Les ponts et viaducs supportant exclusivement des voies ferrées principales de circulation
sont considérés comme dépendances nécessaires desdites voies et passibles de la taxe foncière sur les propriétés non bâties.
9. Pylônes
320
Les pylônes ne doivent être soumis à la taxe foncière sur les propriétés bâties que dans
l'hypothèse, relativement exceptionnelle, où ils peuvent être assimilés à des constructions compte tenu de leur importance et de la nature de leurs fondations.
Ainsi, ne sont pas imposables des pylônes métalliques fixés au sol au moyen de fondations en
béton qui supportent une ligne de transport et de distribution d'énergie électrique.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-10-10-20
|
https://bofip.impots.gouv.fr/bofip/121-PGP.html/identifiant=BOI-IF-TFB-10-10-20-20190522
|
2019-05-22 00:00:00
|
72ea76c9f372739b2f7ba90cfd4263a4f88418385ad7b92a8c8bf910d224b23b
|
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] |
1
La documentation cadastrale peut être consultée, selon sa nature, dans les
services du cadastre (services des des impôts fonciers, pôles d'évaluation des
locaux professionnels - PELP, pôles de topographie et de gestion cadastrale-
PTGC, services des impôts des particuliers - SIP), sur internet, ou en mairie.
I. Consultation des documents cadastraux dans les services des impôts fonciers,
dans les PTGC, PELP, SIP et sur le site internet cadastre.gouv.fr
A.
La documentation graphique
10
Le plan cadastral est librement et gratuitement consultable.
Le plan cadastral est aujourd'hui entièrement dématérialisé. Il peut être
consulté de deux manières : soit à distance via le serveur cadastre.gouv.fr,
soit, si nécessaire, dans le service.
1. Consultation du plan sur cadastre.gouv.fr
a.
Modalités de consultation
20
Le plan est librement accessible à tout utilisateur d'internet par simple
connexion sur le site
www.cadastre.gouv.fr.
Ce service Internet propose aux usagers une consultation gratuite du plan
cadastral sur tout le territoire national. La base incluant plus de 600 000
feuilles du plan cadastral est actualisée trois fois par mois.
b. Principales fonctionnalités de cadastre.gouv.fr en matière de consultation
30
La consultation du plan cadastral n'est possible qu'à l'intérieur d'une commune.
La présélection d'une commune est donc obligatoire.
Les recherches de plan peuvent s’effectuer par références cadastrales (section
et numéro de parcelle) ou par adresse de la parcelle.
2. Consultation du plan dans le service
40
Pour répondre aux demandes des usagers qui n’utiliseraient pas le service
« cadastre.gouv.fr », la consultation du plan est possible dans les mêmes
conditions dans les services de la DGFiP.
50
Dans les services des impôts fonciers et les PTGC, il est également possible de
consulter les documents topographiques présents ayant concouru à la confection
ou à la mise à jour du plan (minutes de remaniement ou de rénovation, documents
d'arpentage et leurs annexes, listings de coordonnées, tables de
correspondance).
B. La matrice cadastrale (ou relevé de propriété)
60
Cette consultation obéit à des règles plus restrictives que celles concernant le
plan : elles portent sur la nature des informations délivrées et les personnes
habilitées à les obtenir.
La consultation de la documentation littérale est possible dans les services des
impôts fonciers, (centres des impôts fonciers, pôles d'évaluation des locaux
professionnels, pôles de topographie et de gestion cadastrale), ainsi qu'auprès
des services d'accueil des services des impôts des particuliers (SIP) lorsque
ceux-ci sont en charge de missions foncières.
70
En ce qui concerne la consultation de la matrice cadastrale, elle s'effectue par
le biais de l'application VisuDGFiP Cadastre. Il appartient en principe aux
agents de renseigner les usagers sans leur permettre d'accéder directement à
l'application.
80
Toutefois, un usager peut être exceptionnellement habilité à consulter certaines
informations sous réserve que cette consultation s’exerce sous la surveillance
d’un agent pour s’assurer que l’usager accède bien aux seules informations pour
lesquelles il doit être renseigné, et sans possibilité d'impression. Cette
faculté de consultation directe, de nature dérogatoire, ne doit être mise en
œuvre que lorsque l’application du principe conduirait à pénaliser le
renseignement des autres usagers.
A titre d’illustration, ce dispositif particulier peut être mis en œuvre dans
les situations de consultations suivantes :
- examen de leurs propres comptes par des propriétaires fonciers possédant un
patrimoine important (OPHLM, …) ;
- recherches des géomètres experts, et le cas échéant des notaires, dans le
cadre de leurs missions de service public (délimitations, formalités de
publication au fichier immobilier) ;
- recherches menées par les administrations d’État, les collectivités locales et
les organismes exerçant une mission de service public dans le cadre de la
gestion de leurs immeubles ou relevant directement de leurs missions de service
public et qui ne disposeraient pas déjà de la matrice cadastrale ou des fichiers
fonciers standards.
90
Les usagers peuvent également consulter les matrices cadastrales archivées, qui
sont conservées 10 ans dans le service avant d'être remises aux archives
départementales.
C. La
documentation fiscale
100
Les usagers peuvent consulter la déclaration ayant servi au calcul de leur
imposition. Si celle-ci a été souscrite par une autre personne, il convient
d'occulter l'identité et l'adresse du souscripteur ainsi que les renseignements
relatifs au financement de l'acquisition du local concerné.
Ils peuvent également consulter les procès-verbaux ayant servi à l'évaluation du
bien sur lequel ils sont imposés.
II. Consultation des documents cadastraux en mairie
A. La documentation disponible en mairie
1. Le plan cadastral
110
Le plan cadastral est consultable en mairie. La DGFiP transmet à chaque commune
à minima une fois par an une nouvelle collection du plan cadastral de son
territoire qui lui est communiquée sous forme papier ou sous forme numérique,
selon le choix fait par la commune.
2. La matrice
cadastrale
120
La matrice cadastrale, présente sous la forme du cédérom VisuDGFiP cadastre
version collectivités peut être consultée en mairie.
B. Modalités pratiques de consultation
130
Les documents cadastraux peuvent être consultés gratuitement sous la
surveillance et la responsabilité du maire. Le public n'est cependant pas
autorisé à accéder directement au logiciel de consultation VisuDGFiP version
cadastre et la confidentialité des informations délivrées aux tiers fait l'objet
d'une information du demandeur.
|
Bulletin officiel des finances publiques - impôts
|
BOI-CAD-DIFF-20-10
|
https://bofip.impots.gouv.fr/bofip/5361-PGP.html/identifiant=BOI-CAD-DIFF-20-10-20120912
|
2012-09-12 00:00:00
|
04ececca60a370fea32eefa80c7cd144c34e3dadaa6f04ba1b13f31c558ac2ec
|
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1
En vertu de l'article 239 ter du code général des impôts (CGI), les sociétés civiles de construction-vente qui remplissent les conditions prévues par cet article sont exclues du champ d'application de l'impôt sur les sociétés et soumises au même régime fiscal que les sociétés en nom collectif effectuant les mêmes opérations ; leurs associés sont imposés dans les mêmes conditions que les membres de ces dernières.
I. Principes
10
Lorsqu'elles satisfont aux conditions exigées, les sociétés civiles constituées en vue de la construction et de la vente d'immeubles sont placées, au regard de l'impôt sur le revenu, dans la même situation que les sociétés en nom collectif effectuant les mêmes opérations.
En conséquence, les résultats sociaux sont déterminés de la même manière que ceux réalisés par les sociétés de personnes exerçant une activité industrielle ou commerciale.
De même, chaque associé est personnellement assujetti à l'impôt sur le revenu -ou à l'impôt sur les sociétés si l'associé est une personne morale passible de cet impôt- pour la part des bénéfices sociaux correspondants à ses droits dans la société.
II. Régime fiscal des résultats sociaux
A. Règle générale
20
Les bénéfices réalisés par les sociétés civiles de construction-vente sont déterminés selon les règles de droit commun des bénéfices industriels et commerciaux par application des dispositions combinées de l'article 35 du CGI et l'article 60 du CGI et dans les conditions prévues à l'article 38 du CGI.
Les dispositions propres à cette catégorie de revenus sont donc applicables (BOI-BIC-CHAMP-20-40).
B. Précisions diverses
1. Exclusion du régime des micro-entreprises
30
Conformément aux dispositions du 2-e de l'article 50-0 du CGI, les sociétés civiles de construction-vente sont exclues du régime micro-entreprise , mais, compte tenu notamment du chiffre d'affaires qu'elles réalisent, relèvent du régime réel simplifié ou du régime réel normal d'imposition.
2. Sociétés civiles de construction-vente exerçant conjointement une ou plusieurs activités purement civiles du point de vue fiscal
40
Dans le cas de sociétés exerçant conjointement une ou plusieurs activités purement civiles du point de vue fiscal, les résultats afférents à chacune de ces activités conjointes doivent être déterminés selon les modalités qui leur sont propres. Les règles de détermination des BIC ne s'appliquent alors qu'aux résultats des seules opérations de construction et de vente d'immeubles sous réserve de l'application des dispositions de l'article 155 du CGI.
a. Incidence de la création d'un patrimoine immobilier destiné à la location
50
Les règles applicables dépendent essentiellement de la situation de l'associé (BOI-BIC-BASE-10-20).
60
Aux termes du I de l'article 238 bis K du CGI, lorsque des parts de sociétés visées à l'article 239 ter du CGI sont inscrites à l'actif du bilan d'une personne morale passible de l'impôt sur les sociétés dans les conditions de droit commun ou d'une entreprise industrielle, commerciale, artisanale ou agricole imposable à l'impôt sur le revenu de plein droit selon un régime de bénéfice réel, la part de bénéfice correspondant à ces parts est déterminée selon les règles applicables au bénéfice réalisé par la personne ou l'entreprise qui détient ces parts.
70
Si les parts en cause sont détenues par une société ou un groupement mentionnés aux articles 8 du CGI, 8 quinquies du CGI, 239 quater du CGI, 239 quater B du CGI, 239 quater C du CGI ou 239 quater D du CGI et qui, exerçant une activité industrielle, commerciale, artisanale ou agricole, relèvent de l'impôt sur le revenu selon le régime des micro-entreprises ou, sur option, selon le régime du bénéfice réel simplifié d'imposition, les modalités d'imposition des parts de résultat correspondantes suivent les règles applicables en matière d'impôt sur les sociétés. Il en va de même lorsque cette société ou ce groupement a pour activité la gestion de son propre patrimoine mobilier ou immobilier. Toutefois, si le contribuable apporte la preuve qu'une fraction des droits dans cette dernière société ou ce dernier groupement est elle-même détenue directement ou indirectement par des personnes physiques ou entreprises, qui entrent dans le champ d'application du II de l'article 238 bis K du CGI exposé ci-dessous, cette règle ne s'applique pas à la part de bénéfice correspondante.
80
Le paragraphe II de l'article 238 bis K du CGI dispose que dans tous les autres cas, la part de bénéfice ainsi que les profits résultant de la cession des droits sociaux sont déterminés et imposés en tenant compte de la nature de l'activité et du montant des recettes de la société ou du groupement.
90
En conséquence, sauf dans les cas visés ci-dessus § 60 et 70, le produit de la location partielle des constructions sociales est imposé dans les conditions de droit commun applicables aux revenus fonciers.
b. Incidence de la mise en location provisoire des immeubles destinés à la vente
100
Les bénéfices réalisés sont taxés à l'impôt sur le revenu, catégorie des bénéfices industriels et commerciaux, ou, le cas échéant, à l'impôt sur les sociétés, au nom des associés, chacun pour la part correspondant à ses droits sociaux. Ce régime s'applique aussi bien aux bénéfices résultant des opérations accessoires de location -qui perdent le caractère de revenus fonciers dès lors qu'ils se rapportent à des immeubles compris dans l'actif commercial de la société- qu'aux plus-values qui proviendraient de la cession des parts de la société immobilière transparente.
c. Régime fiscal des intérêts des fonds disponibles placés en banque
110
Les intérêts reçus en rémunération du placement des fonds en instance d'emploi doivent être regardés comme des revenus accessoires acquis par la société dans I'exercice de son activité de construction-vente immobilière, activité dont les profits sont rangés dans la catégorie des bénéfices industriels et commerciaux. Ils perdent, de ce fait, le caractère de revenus de créances au sens de l'article 124 du CGI.
Étant observé qu'un tel placement n'est pas de nature à entraîner l'exclusion de la société du régime spécial défini à l'article 239 ter du CGI, les revenus correspondants doivent être pris en compte pour la détermination du bénéfice d'exploitation de cette dernière.
d. Redevances de droits d'affichage de panneaux publicitaires
120
Les redevances perçues par une société civile de construction d'immeubles en vue de la vente au titre de la location du droit d'affichage sur un terrain qu'elle a acquis pour construire constituent des revenus commerciaux. Ces redevances, liées à la gestion du stock immobilier de la SCI, sont imposables au nom de chaque associé pour la part correspondant à ses droits, soit à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, soit à l'impôt sur les sociétés lorsque l'associé est une personne morale passible de cet impôt (RM Goussebaire-Dupin, JO Déb Sénat, 5 mai 1988, n° 925, p. 610).
III. Situation des associés
130
Conformément à la règle posée par l'article 8 du CGI, chaque associé relevant de l'impôt sur le revenu est personnellement passible de cet impôt, dans la catégorie des BIC, pour la part des bénéfices sociaux correspondant à ses droits dans la société. Si l'associé est une personne morale ou un organisme passible de l'impôt sur les sociétés, sa part de bénéfices sociaux correspondant à ses droits dans la société civile de construction-vente visée à l'article 239 ter du CGI est taxable à l'impôt sur les sociétés (CGI, art. 218 bis).
Pour plus de précisions sur la répartition et l'imposition des bénéfices sociaux, BOI-BIC-PDSTK-10-20-10.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-70-20-100-20
|
https://bofip.impots.gouv.fr/bofip/4742-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-100-20-20121008
|
2012-10-08 00:00:00
|
3e9a8d75ef2d15995c95ae0f8e282689be839017d360a7a8b17324f49f9dee6f
|
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] |
I. Exploitants individuels
1
Les procédures de fixation des bases d'imposition ou de rectification des déclarations, relatives aux revenus provenant d'une activité industrielle et commerciale sont suivies avec le titulaire des revenus et produisent directement effet pour la détermination du revenu global (code général des impôts [CGI], art. 172, 3).
Il résulte de ce principe que l'obligation de souscrire la déclaration spéciale incombe au titulaire du revenu.
Lorsque plusieurs membres d'un même foyer fiscal exploitent chacun une entreprise relevant du régime du bénéfice réel, chaque exploitant doit produire une déclaration distincte pour son entreprise, au siège de la direction de celle-ci (sur le lieu d'exploitation, BOI-BIC-DECLA-30-40).
Cas particulier : en cas de décès de l'exploitant, la déclaration doit être produite par les ayants droit du défunt dans les six mois du décès (CGI, art. 201, 4). Toutefois, si l'exploitant vient à décéder au cours du délai normal de déclaration avant d'avoir fait connaître ses bénéfices de l'exercice clos pendant l'année précédente, la déclaration correspondante doit être souscrite avant l'expiration du délai normal (sur les délais, BOI-BIC-DECLA-30-10-10-20 au III § 50 et suiv.).
II. Copropriétés de navires
A. Rappel de la situation fiscale de la copropriété et des copropriétaires
1. La copropriété
10
Les résultats des copropriétés de navires sont déterminés dans les conditions prévues pour les exploitants individuels soumis au régime du bénéfice réel dans la catégorie des bénéfices industriels et commerciaux (BIC), avant déduction de l'amortissement du navire (CGI, art. 61 A).
S'agissant d'une activité qui relève des BIC, la copropriété souscrit une déclaration d'existence et des déclarations de résultat dans les mêmes conditions que les sociétés relevant de l'article 8 du CGI.
2. Le copropriétaire
20
Les copropriétaires (ou quirataires) sont imposables à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux à raison de la part correspondant à leurs droits dans les résultats déclarés par la copropriété (CGI, art. 8 quater et CGI, art. 35, I-7°).
Chaque membre des copropriétés de navires mentionnées à l'article 8 quater du CGI amortit le prix de revient de sa part de propriété, suivant les modalités prévues à l'égard des navires (CGI, art. 39 E).
Il est ainsi placé dans la situation d'un exploitant individuel titulaire d'un actif professionnel (sa ou ses parts de copropriété), productif d'un revenu dont il peut déduire certains frais (notamment l'amortissement de cet actif).
Dès lors, les copropriétaires sont soumis aux mêmes obligations que les titulaires de revenus BIC.
B. Obligations relatives à l'inscription dans un centre de formalités des entreprises (CFE)
30
Les dispositions codifiées de l'article 371 AI de l'annexe II au CGI à l'article 371 AS de l'annexe II au CGI prévoient l'inscription obligatoire des assujettis à l'impôt sur le revenu, au titre des BIC, dans le CFE compétent.
Les copropriétaires de navires relèvent des CFE des greffes des tribunaux de commerce.
C. Obligations déclaratives
40
Les copropriétaires qui interviennent directement dans la gestion de la copropriété restent tenus aux obligations déclaratives de droit commun des exploitants individuels. Il s'agit de la souscription en mode EDI ou EFI d'une télédéclaration de résultats BIC n° 2031 (CERFA n° 11085), accessible en ligne sur le site www.impots.gouv.fr à la rubrique « Recherche de formulaires » accompagnée de ses tableaux annexes ou liasse fiscale.
En cas de pluralité de copropriétés, il est souscrit une déclaration par copropriété.
50
Lorsque le copropriétaire n'intervient pas directement dans la gestion de la copropriété, notamment lorsque le navire est donné en location par la copropriété à une société d'exploitation, le copropriétaire souscrit une déclaration de résultats BIC n° 2031 (CERFA n° 11085) sur laquelle il mentionne sa part de revenu diminuée de l'amortissement. Cette déclaration récapitule l'ensemble des revenus afférents aux différents navires, en cas de pluralité de copropriétés.
Par mesure de simplification, il a été décidé de les dispenser du dépôt de la liasse fiscale : le copropriétaire est toutefois tenu de joindre en annexe à sa déclaration un tableau de calcul de son amortissement, conforme au modèle de tableau de calcul d'amortissement que doivent produire les quirataires « non professionnels » (BOI-FORM-000019).
Le résultat doit être reporté sur la déclaration d'ensemble des revenus n° 2042 (CERFA n° 10330).
Les imprimés n° 2031 et n° 2042 sont disponibles en ligne sur le site www.impots.gouv.fr à la rubrique « Recherche de formulaires ».
III. Sociétés de personnes et groupements assimilés
A. Cas général
1. Déclaration des résultats
60
Les sociétés de personnes et les groupements assimilés qui n'ont pas opté pour l'impôt sur les sociétés sont tenus aux mêmes obligations que les exploitants individuels (CGI, art. 60).
70
Ils doivent donc souscrire dans les mêmes délais et sous les mêmes sanctions une déclaration de résultats.
Il est rappelé que la procédure de vérification des déclarations est suivie directement entre l'administration et la société de personnes (LPF, art. L. 53 ; BOI-CF-IOR-10-30 au III-A-3-a-2° § 290 et suiv.).
80
Ces obligations incombent à la personne morale représentée par son ou ses gérants qualifiés et, plus généralement, par toute personne ayant pouvoir général d'engager la société.
Il n'est produit qu'une seule déclaration -au nom de la société- des résultats d'ensemble (bénéfice ou déficit) de ladite entreprise, bien que ceux-ci soient répartis entre les associés pour être imposés au nom de ces derniers (CGI, art. 8), à moins que les associés ne soient imposables sur leur quote-part de résultat dans des catégories différentes (par exemple l'un en bénéfices non commerciaux, l'autre en bénéfices industriels et commerciaux) : dans ce cas, la société doit procéder à une double détermination de son résultat et souscrire en conséquence plusieurs déclarations de résultats (dans l'exemple, une déclaration n° 2035 [CERFA n° 11176] au titre des bénéfices non commerciaux et une déclaration n° 2031 [CERFA n° 11085] au titre des bénéfices industriels et commerciaux).
Les formulaires n° 2035 et n° 2031 sont accessibles en ligne sur le site www.impots.gouv.fr à la rubrique « Recherche de formulaires ».
90
Il en est de même, d'une manière générale, pour toutes les sociétés ou personnes morales soumises au régime fiscal des sociétés de personnes (BOI-BIC-CHAMP-70-20).
100
Ainsi, la société qui opte pour le régime fiscal des sociétés de personnes est soumise aux obligations déclaratives incombant à ces sociétés. Conformément au II de l'article 46 terdecies DA de l'annexe III au CGI, elle doit joindre à la déclaration relative à chacun des exercices couverts par l'option un état selon le modèle proposé par l'administration, qui figure au BOI-FORM-000006 (il convient également de se reporter au BOI-BIC-CHAMP-70-20-40-20).
2. Déclaration des parts de bénéfices des associés
110
En vertu du 1 de l'article 242 du CGI, les sociétés imposées selon le régime fiscal des sociétés de personnes, c'est à dire les sociétés en nom collectif, en commandite simple, les sociétés en participation et les sociétés de copropriétaires de navires qui n'ont pas opté pour le régime fiscal des sociétés de capitaux doivent déclarer les conditions dans lesquelles leurs bénéfices sont répartis ou distribués entre les associés et co-participants.
Lorsque les résultats à répartir proviennent de l'exercice de plusieurs activités relevant de catégories distinctes pour l'assiette de l'impôt sur le revenu :
- la connaissance des résultats propres à chacune de ces activités suppose que soit recherchée la quote-part d'actif affectée à chacune de ces activités et que soient établis des comptes de liaison internes susceptibles de permettre la ventilation des charges et des produits se rapportant à chacun des secteurs d'activité concernés ;
- les gérants doivent calculer la part revenant à chacun des associés dans les différentes catégories de revenus imposables.
120
Les renseignements doivent être indiqués dans le cadre approprié de la déclaration n° 2031 bis, annexée à la déclaration de résultats BIC n° 2031 (CERFA n° 11085) (régime du bénéfice réel normal ou régime simplifié d'imposition) disponible en ligne sur le site www.impots.gouv.fr à la rubrique « Recherche de formulaires ».
130
En application de l'article 48 de l'annexe III au CGI, les renseignements à fournir sont les suivants :
- les noms, prénoms, domicile et qualité des associés ;
- la part du bénéfice ou du déficit à prendre en considération pour le calcul de la base soumise à l'impôt sur le revenu au nom de chaque associé (cette part comprend, le cas échéant, les appointements et intérêts bénéficiant à l'associé et qui n'ont pas été admis en déduction ; BOI-BIC-BASE-10-20-10).
Remarque : Une mesure de simplification déclarative est étendue aux associés des sociétés en participation selon les modalités prévues au III § 250 du BOI-BIC-DECLA-30-20-10.
B. Cas particuliers
1. Sociétés civiles de moyens
140
Les sociétés civiles de moyens constituent un cadre juridique particulier créé pour faciliter aux membres des professions libérales l'exercice de leur activité. Elles ont pour objet exclusif la mise en commun du personnel, du matériel, des locaux et de tous autres éléments nécessaires à l'exercice d'une profession libérale en laissant chacun des associés libre d'exercer celle-ci séparément.
Ces sociétés civiles exercent ainsi une activité commerciale qui les rendrait passibles, en principe, de l'impôt sur les sociétés. Toutefois, les dispositions particulières de l'article 239 quater A du CGI les placent hors du champ d'application dudit impôt.
En revanche, chaque associé est personnellement passible de l'impôt sur le revenu, pour la part des résultats correspondant à ses droits sociaux, dans la catégorie des bénéfices non commerciaux réalisés dans le cadre de son activité professionnelle.
150
Le régime applicable à ces sociétés est donc analogue à celui des sociétés de personnes visées à l'article 8 du CGI. Il s'ensuit que les sociétés civiles de moyens doivent, en particulier, produire une déclaration annuelle de résultats, assortie des documents annexes, conformément aux dispositions, analysées au BOI-BIC-DECLA-30-20-10, des articles 53 A et suivants du CGI.
Les sociétés civiles de moyens, quel que soit le montant de leur chiffre d'affaires, relèvent de plein droit du régime simplifié (CGI, art. 302 septies A bis, III-b). Elles peuvent, toutefois, renoncer à l'application de ce régime en optant pour le régime du bénéfice réel (BOI-BIC-DECLA -10-10).
Pour les sociétés civiles de moyens qui n'ont pas opté pour le régime du bénéfice réel et qui se trouvent donc placées de plein droit sous le régime simplifié d'imposition, la production de la déclaration annuelle est effectuée au moyen d'une télédéclaration n° 2036 (CERFA n° 11088), accessible en ligne sur le site www.impots.gouv.fr à la rubrique « Recherche de formulaires », qui vaut à la fois déclaration de résultat et déclaration spéciale exigible des sociétés de moyens qui peuvent bénéficier de l'exonération de TVA.
2. Sociétés civiles ayant pour objet la construction d'immeubles en vue de la vente
160
Lorsqu'elles se livrent à une exploitation ou à des opérations industrielles ou commerciales visées à l'article 34 du CGI et à l'article 35 du CGI, les sociétés civiles -quelle que soit leur forme- sont passibles de l'impôt sur les sociétés (CGI, art. 206, 2). Elles sont alors astreintes aux mêmes obligations que les sociétés de capitaux passibles dudit impôt.
170
Toutefois, les sociétés civiles qui ont pour objet la construction d'immeubles en vue de la vente et qui remplissent les conditions prévues au I de l'article 239 ter du CGI sont exceptionnellement soumises au même régime que les sociétés en nom collectif effectuant les mêmes opérations et leurs associés sont imposés à l'impôt sur le revenu dans les mêmes conditions que les membres de ces dernières sociétés.
Il s'ensuit que lesdites sociétés civiles sont astreintes aux mêmes obligations que les sociétés de personnes n'ayant pas opté pour le régime fiscal des sociétés de capitaux et qu'elles doivent, en particulier, produire la déclaration annuelle de résultats, assortie des documents annexes, conformément aux dispositions, analysées au BOI-BIC-DECLA-30-20-10, des articles 53 A et suivants du CGI.
3. Cas particulier : sociétés dont une partie seulement des bénéfices est imposable dans les conditions prévues à l'article 8 du CGI
180
Tel est le cas des sociétés en commandite simple qui, n'ayant pas opté pour l'impôt sur les sociétés, sont néanmoins imposables audit impôt à raison de la part des bénéfices sociaux revenant aux commanditaires (CGI, art. 206, 4).
Il en va de même pour les sociétés en participation, y compris les syndicats financiers, lorsqu'il existe des participants qui ne sont pas indéfiniment responsables du passif social ou dont les noms et adresses n'ont pas été indiqués à l'administration (CGI, art. 206, 4).
190
Dans ce cas, la taxation à deux impôts différents de fractions distinctes des bénéfices réalisés par la société entraîne pour celle-ci l'obligation de souscrire une double déclaration :
- l'une est établie au titre de l'impôt sur le revenu pour la fraction des bénéfices sociaux correspondant aux droits des associés et membres indéfiniment responsables. La part de bénéfices qui revient à ces associés est imposable au nom des intéressés soit à l'impôt sur le revenu, soit, en application de l'article 218 bis du CGI, à l'impôt sur les sociétés, s'il s'agit de personnes morales passibles de cet impôt ; seuls, les associés personnes physiques indéfiniment responsables et dont les noms ont été indiqués à l'administration peuvent bénéficier de la mesure de simplification déclarative mentionnée au III-A-2 § 130.
- l'autre est établie au titre de l'impôt sur les sociétés pour la fraction des bénéfices sociaux correspondant aux droits des associés ou membres dont la responsabilité est limitée ou dont les noms et adresses n'ont pas été communiqués à l'administration.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-30-10-10-10
|
https://bofip.impots.gouv.fr/bofip/3411-PGP.html/identifiant=BOI-BIC-DECLA-30-10-10-10-20150902
|
2015-09-02 00:00:00
|
134cd398c1f88de092c934fab0d5543a33b6d7b4e8d78cc649ec8def7ca146fc
|
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] |
I. Amendes pour manquements aux obligations de déclaration des comptes, contrats de capitalisation, placements et trust à l'étranger
A. Défaut de déclaration des comptes ouverts, détenus, utilisés ou clos à l’étranger
1
En application des dispositions du deuxième alinéa de l’article 1649 A du CGI, les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes ouverts, détenus, utilisés ou clos à l'étranger selon des modalités fixées par décret (CGI, ann. III, art. 344 A et CGI, ann. III, art. 344 B) et commentées au BOI-CF-CPF- 30-20.
10
En application du 2 du IV de l’article 1736 du CGI, les infractions aux obligations de déclaration prévues par le deuxième alinéa de l’article 1649 A du CGI et par l’article 1649 A bis du CGI entraînent l’application d’une amende de 1 500 € par compte ou avance non déclaré.
Remarque : Par mesure de tempérament, il est admis que les personnes visées à l'article 1649 A bis du CGI conservent à la disposition de l'administration la déclaration des avances remboursables ne portant pas intérêt octroyées au cours de l'année précédente (CGI, ann. III, art. 344 G quinquies).
Lorsque l'infraction porte sur la non-déclaration d'un compte bancaire détenu dans un État ou territoire n'ayant pas conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales permettant l'accès aux renseignements bancaires, le montant de l'amende est porté à 10 000 € par compte bancaire non déclaré.
20
L'amende est applicable à chaque année non prescrite au titre de laquelle une déclaration devait être déposée.
La liste des États ou territoires ayant conclu une telle convention figure au BOI-ANNX-000270.
(30)
B. Défaut de déclaration des contrats de capitalisation ou placements de même nature (notamment les contrats d’assurance-vie) à l’étranger
40
L’article 1649 AA du CGI prévoit une obligation déclarative spécifique pour les contrats de capitalisation ou les placements de même nature (notamment les contrats d'assurance-vie) souscrits auprès d’organismes d’assurance et assimilés établis hors de France. Pour plus de renseignements, il convient de se reporter au IV-B § 150 du BOI-IR-DECLA-20-20.
L’article 1766 du CGI prévoit que les personnes physiques qui ne se conforment pas aux obligations prévues par l'article 1649 AA du CGI sont passibles d'une amende égale à 1 500 € par contrat non déclaré, ou à 10 000 € lorsque l'obligation déclarative concerne un État ou territoire qui n'a pas conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales permettant l'accès aux renseignements bancaires.
50
La sanction est applicable lorsque le souscripteur n'a pas déclaré l'existence de contrats de capitalisation ou de placements de même nature (notamment les contrats d'assurance vie) souscrits hors de France ou lorsque l'un des éléments déclaratifs requis n'a pas été fourni.
L'amende est applicable à chaque année non prescrite au titre de laquelle une déclaration devait être déposée.
C. Défaut de déclaration d'un trust
60
En application de l’article 1649 AB du CGI, dont les modalités d’application sont codifiées à l'article 369 de l'annexe II au CGI, à l'article 369 A de l'annexe II au CGI et à l'article 369 B de l'annexe II au CGI, les trusts font l'objet de deux types de déclarations : d’une part, une déclaration « événementielle » au titre de la constitution, la modification et l’extinction du trust, d’autre part, une déclaration annuelle de la valeur vénale au 1er janvier de l’année des biens et droits placés dans le trust et de leurs produits capitalisés.
70
Les infractions à l'article 1649 AB du CGI sont passibles d'une amende de 20 000 € (CGI, art. 1736, IV bis).
80
En application des dispositions du 8 du V de l'article 1754 du CGI, le constituant et les bénéficiaires réputés constituants qui entrent dans le champ du prélèvement sui generis prévu à l’article 990 J du CGI sont solidairement responsables avec l’administrateur du paiement de l’amende.
D. Défaut de déclaration des comptes d'actifs numériques ouverts auprès d'une entité établie à l'étranger
84
En application des dispositions de l'article 1649 bis C du CGI, les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes d'actifs numériques mentionnés à l'article 150 VH bis du CGI ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger.
Les modalités d'application de cette obligation déclarative sont précisées à l'article 344 G decies de l'annexe III au CGI et à l'article 344 G undecies de l'annexe III au CGI.
87
Conformément au X de l'article 1736 du CGI, les infractions à l'article 1649 bis C du CGI sont passibles d'une amende de 750 € par compte non déclaré ou de 125 € par omission ou inexactitude, dans la limite de 10 000 € par déclaration. Ces montants sont respectivement portés à 1 500 € et 250 € lorsque la valeur vénale des comptes d'actifs numériques ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger est supérieure à 50 000 € à un moment quelconque de l'année concernée.
II. Majoration de 80 % des droits en cas de manquements aux obligations de déclaration des comptes, contrats de capitalisation, placements et trust à l'étranger
90
En application des dispositions de l'article 1729-0 A du CGI, lorsque des rectifications sont effectuées à raison :
- des sommes figurant sur un compte qui n'a pas été déclaré conformément au deuxième alinéa de l'article 1649 A du CGI ;
- des sommes figurant sur un ou plusieurs contrats de capitalisation ou placements de même nature qui auraient dû être déclarés conformément à l'article 1649 AA du CGI ;
- des biens ou droits placés dans un trust qui n'a pas été déclaré en infraction à l'article 1649 AB du CGI ;
le supplément d'impôt y afférent est alors assorti d'une majoration de 80 %.
100
L'application de la majoration prévue à l'article 1729-0 A du CGI suppose donc que les deux conditions cumulatives suivantes soient satisfaites :
- le compte, contrat de capitalisation ou placement à l'étranger ne doit pas avoir été déclaré, en contradiction avec les dispositions de l'article 1649 A du CGI, l'article 1649 AA du CGI et l'article 1649 AB du CGI ;
- les montants détenus via ces comptes, contrats de capitalisation, placements ou trust ne doivent pas avoir été inclus dans l'assiette de l'impôt sur le revenu, l'impôt sur la fortune immobilière ou des droits de mutation à titre gratuit.
110
Cette majoration ne peut être inférieure aux amendes de 1 500 €, 10 000 € ou 20 000 € prévues aux IV et IV bis de l’article 1736 du CGI et à l'article 1766 du CGI, auxquelles elle se substitue.
Exemple : Un contribuable a omis de déclarer un compte ouvert auprès d'un établissement bancaire établi au Royaume-Uni au titre de l'année 2019, en infraction avec les dispositions du deuxième alinéa de l'article 1649 A du CGI. Le supplément d'impôt sur le revenu afférent aux sommes encaissées sur ce compte au titre de 2019 est ainsi assorti de la majoration prévue au a du I de l'article 1729-0 A du CGI. Étant donné que les droits rappelés s'élèvent à 1 600 €, le montant de cette pénalité est égal à 1500 €. En effet, le montant plancher de 1 500 € s'applique car il est supérieur à la somme de 1 280 € (1600 x 80 %). Cette majoration ne peut se cumuler avec l'amende prévue au 2 du IV de l'article 1736 du CGI.
120
La majoration des droits de 80 % en cas de défaut de déclaration prévue à l'article 1729-0 A du CGI exclut l'application à raison des mêmes droits des majorations prévues à l'article 1728 du CGI, l'article 1729 du CGI et l'article 1758 du CGI.
Par ailleurs, cette majoration ne s'applique pas aux droits dus en application de l'article 755 du CGI, qui prévoit que les avoirs figurant sur un compte ou un contrat d'assurance-vie étranger et dont l'origine et les modalités d'acquisition n'ont pas été justifiées dans le cadre de la procédure prévue à l'article L. 23 C du livre des procédures fiscales sont réputés constituer, jusqu'à preuve contraire, un patrimoine acquis à titre gratuit assujetti aux droits de mutation à titre gratuit au taux le plus élevé du barème.
130
Les dispositions de l'article 1729-0 A du CGI sont applicables pour les manquements relatifs à des obligations déclaratives devant être accomplies à compter de son entrée en vigueur (31 décembre 2016).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-INF-20-10-50
|
https://bofip.impots.gouv.fr/bofip/10841-PGP.html/identifiant=BOI-CF-INF-20-10-50-20210526
|
2021-05-26 00:00:00
|
ab0b68b42ed2e0ff439c0e69425d8d081c5d13cf7167df839ec112a9da55848d
|
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] |
Actualité liée : 26/05/2021 : IR - BIC - CF - Obligations des contribuables tendant à la prévention de la fraude - Déclaration des comptes ouverts, détenus, utilisés ou clos hors de France (CGI, art. 1649 A) et des contrats de capitalisation ou placements de même nature, notamment les contrats d'assurance vie, souscrits hors de France (CGI, art. 1649 AA)
1
Indépendamment des tableaux comptables proprement dits, les entreprises sont en outre tenues de joindre à leur déclaration de résultats d'autres documents, états ou renseignements divers, en vertu de dispositions légales particulières.
I. Énumération des principaux documents annexes
10
Il importe de bien distinguer ces documents annexes qui apportent le plus souvent des précisions supplémentaires sur certains comptes, de frais et charges notamment, des autres déclarations spéciales qui sont indépendantes de la déclaration des résultats et qui sont d'ailleurs souscrites à des dates ou auprès de services différents.
Ci-après, pour mémoire, la liste des principales d'entre elles.
A. Déclarations liées au paiement de traitements, salaires et rémunérations diverses qui doivent être adressées dans le courant du mois de janvier à l'administration fiscale
20
Il s'agit des déclarations :
- des traitements et salaires (code général des impôts (CGI), art. 87) ;
- des pensions et rentes viagères (CGI, art. 88) ;
- des commissions, courtages, ristournes et honoraires (CGI, art. 240) ;
- des droits d'auteur ou d'inventeur (CGI, art. 241).
Pour plus de précisions, il convient de se reporter aux BOI-BNC-CHAMP-10-10-20-20, BOI-BIC-DECLA-30-70 et BOI-RSA-PENS-40.
(30 et 40)
B. Contrats de prêts - Valeurs mobilières - Produits de placements à revenu fixe
1. Les déclarations de contrats de prêts
50
La déclaration doit être souscrite, soit par l'intermédiaire qui intervient dans la conclusion du contrat ou la rédaction de l'acte, soit en l'absence d'intermédiaire, par le débiteur ou par le créancier (CGI, art. 242 ter, 3 ; CGI, ann. III, art. 49 B). Elle est adressée à la direction départementale des finances publiques du lieu du domicile réel ou du principal établissement de la personne physique ou morale déclarante dans le premier mois de l'année suivant celle de la conclusion du contrat. Elle est établie sur un imprimé ou déclaration modèle n° 2062 (CERFA n° 10142) disponible en ligne sur le site www.impots.gouv.fr.
Pour plus de précisions, il convient de se reporter au II-A § 190 et suivants du BOI-RPPM-PVBMI-40-30-65.
2. Les déclarations récapitulatives des opérations sur valeurs mobilières et des revenus de capitaux mobiliers
60
La déclaration récapitulative des opérations sur valeurs mobilières et des revenus de capitaux mobiliers (CGI, art. 242 ter, 1) doit être souscrite par toute personne ou organisme effectuant un paiement portant sur les revenus de capitaux mobiliers visés de l'article 108 du CGI à l'article 125-0 A du CGI et au III bis de l'article 125 A du CGI, sur les gains résultant de la cession des titres de créances négociables visés à l'article 124 B du CGI ainsi que sur les profits réalisés sur le marché à terme d'instruments financiers.
Cette déclaration doit être souscrite selon l'une des deux procédures informatiques suivantes :
- soit par la procédure de saisie des données sur un formulaire en ligne, qui est utilisable dès lors que le nombre de bénéficiaires n'est pas supérieur à 50 (à noter que plusieurs dépôts sont possibles) ;
- soit par la procédure de transmission de fichiers par internet (procédure EDI).
Ces procédures sont accessibles via l'application de déclaration en ligne disponible dans l’espace Tiers déclarants du site www.impots.gouv.fr (rubrique Partenaire>Tiers déclarants>service en ligne>Accès à la transmission par internet des fichiers TD/Bilatéral (EDI) ou Accès à la déclaration en ligne des données).
Cette déclaration est déposée avant le 16 février de chaque année.
3. Les déclarations particulières accompagnant le versement au comptable public des prélèvements sur les produits de placements à revenu fixe
70
Pour plus de précisions sur les déclarations particulières accompagnant le versement au comptable public des prélèvements sur les produits de placements à revenu fixe visés à l'article 125 A du CGI, il convient de se reporter notamment aux BOI-RPPM-RCM-10-10-50 et BOI-RPPM-RCM-30-20-60.
II. Déclarations spéciales annexes
80
Parmi les différents documents annexes qui doivent accompagner la déclaration spéciale des résultats de l'entreprise, on peut distinguer ceux qui, prévus par une disposition légale particulière, constituent de véritables déclarations spéciales annexes.
A. Déclaration des rémunérations d'associés et des parts de bénéfices
90
Pour plus de précisions sur la déclaration des rémunérations d'associés et des parts de bénéfices, il faut se reporter au 1 de l'article 242 du CGI et aux 1 et 2 de l'article 48 de l'annexe III au CGI. Il convient également de se reporter au BOI-BIC-CHAMP-70-20-10 ainsi qu'au BOI-BIC-DECLA-30-25.
B. Déclaration de l'affectation des voitures de tourisme
100
Aux termes de l'article 54 bis du CGI, les entreprises sont tenues de fournir, en même temps que la déclaration des résultats de chaque exercice, un état comportant l'indication de l'affectation de chacun des véhicules de tourisme au sens de l'article 1010 du CGI ayant figuré à leur actif ou dont l'entreprise a assumé les frais au cours de cet exercice.
C. Relevé des dépenses d'acquisition d'éléments d'actif des entreprises de presse
110
Pour plus de précisions sur le relevé des dépenses d'acquisition d'éléments d'actif des entreprises de presse, il convient de se reporter à l'article 39 bis A du CGI, à l'article 39 bis B du CGI, à l'article 54 ter du CGI ainsi qu'au BOI-BIC-PROV-60-60.
D. Relevé de frais généraux
120
Aux termes de l'article 54 quater du CGI, les entreprises sont tenues, sous certaines conditions, de fournir, à l'appui de la déclaration de leurs résultats de chaque exercice, le relevé détaillé des six catégories de dépenses visées au 5 de l'article 39 du CGI, lorsque ces frais excèdent, pour une ou plusieurs desdites catégories, les limites fixées à l'article 4 J de l'annexe IV au CGI.
Cette question fait l'objet de développements au BOI-BIC-CHG-40-60.
Il est seulement précisé ici que les entreprises individuelles sont dispensées de produire les renseignements relatifs aux quatre premières catégories de frais visées au 5 de l'article 39 du CGI et peuvent se contenter de remplir le cadre E de l'annexe n° 2031-SD (CERFA n° 11085) (IV § 170 et suivants du BOI-BIC-DECLA-30-10-10-20) qui permet l'indication des seuls renseignements que ces entreprises sont éventuellement tenues de fournir.
Pour les autres entreprises (sociétés de personnes ou de capitaux) qui doivent éventuellement souscrire cette déclaration annexe, quel que soit leur régime d'imposition selon le bénéfice réel (normal ou simplifié), l'administration a prévu un imprimé spécial « le relevé de frais généraux n° 2067-SD » (CERFA n° 11093) dont les cadres sont aménagés pour permettre la comparaison entre les dépenses de l'exercice en cause et celles de l'exercice précédent, compte tenu par ailleurs de l'évolution des bénéfices imposables au cours de ces deux exercices.
Ces formulaires sont disponibles en ligne sur le site www.impots.gouv.fr.
Le relevé de frais généraux doit être produit en un seul exemplaire, daté, signé et joint à la déclaration des résultats.
L'article 1763 du CGI met une amende à la charge des contribuables qui, notamment, n'ont pas produit le relevé de frais généraux à l'appui de leur déclaration de résultats ou ont fourni des renseignements incomplets (V-A § 240 et suivants du BOI-BIC-DECLA- 30-10-10-20).
(130 - 140)
E. Déclaration relative à la taxe sur les véhicules des sociétés
150
La taxe prévue à l'article 1010 du CGI est due par les sociétés de toute nature, quel qu'en soit la forme ou l'objet, les établissements publics à caractère industriel ou commercial et les organismes de l'État et des collectivités locales à caractère industriel ou commercial et bénéficiant de l'autonomie financière. Sont assujetties à la taxe toutes les voitures particulières, possédées ou utilisées par ces personnes, quel que soit le type de leur carrosserie et l'usage qu'il en est fait.
Pour l'étude de cette taxe, il convient de se reporter au BOI-TFP-TVS.
F. Déclaration relative à la taxe sur les excédents de provisions des entreprises d'assurance de dommages
160
La taxe sur les excédents de provisions des entreprises d'assurance de dommages prévue par l'article 235 ter X du CGI est due par les entreprises d'assurance de dommages de toute nature ou par celles effectuant les opérations d'assistance. Sont exclues les entreprises d'assurance qui ne sont pas soumises à l'impôt sur les sociétés au taux de droit commun et les entreprises de réassurance.
La déclaration, établie sur papier libre mais conformément aux modèles établis par l'administration, doit être souscrite, accompagnée du versement, au service des impôts des entreprises dont dépend le lieu de souscription de la déclaration de résultats au plus tard dans les cinq mois de la clôture de l'exercice.
Pour l'étude de cette taxe, il convient de se reporter au BOI-TCAS-ASSUR.
G. Déclarations et états relatifs aux crédits et réductions d'impôts
170
La liste présentée ci-dessous fait état des crédits et réductions d'impôt communs aux entreprises passibles de l'impôt sur le revenu ou de l'impôt sur les sociétés.
Les crédits d'impôt suivants doivent être déclarés sur la déclaration des réductions et crédits d'impôt n° 2069-RCI-SD (CERFA n° 15252) dans les mêmes délais que la déclaration de résultats :
- le crédit d'impôt pour la compétitivité et l'emploi (CGI, art. 244 quater C ; CGI, art. 199 ter C et CGI, art. 220 C),
- le crédit d'impôt pour dépenses de formation des dirigeants (CGI, art. 244 quater M ; CGI, art. 199 ter L et CGI, art. 220 N),
- le crédit d'impôt en faveur des maîtres restaurateurs (CGI, art. 244 quater Q ; CGI, art. 199 ter P et CGI, art. 220 U),
- la réduction d'impôt mécénat ou réduction d'impôt pour les dons en faveur d'œuvres d'intérêt général et autres organismes agrées (CGI, art. 238 bis).
Les autres crédits d'impôt professionnels sont également reportés sur le formulaire n° 2069-RCI-SD, sans préjudice de l'obligation de dépôt d'une déclaration spécifique de crédit d'impôt.
Les déclarations suivantes doivent être jointes à la déclaration de résultats par les entreprises soumises à l'impôt sur le revenu et au relevé de solde par les entreprises passibles de l'impôt sur les sociétés :
- déclaration relative au crédit d'impôt pour dépenses de recherche effectuées par les entreprises industrielles et commerciales n° 2069-A-SD (CERFA n° 11081) (CGI, art. 244 quater B ; CGI, art. 199 ter B et CGI, art. 220 B) ;
- déclaration relative au crédit d'impôt pour investissement en Corse n° 2069-D-SD (CERFA n° 12562) (CGI, art. 244 quater E ; CGI, art. 199 ter D et CGI, art. 220 D) ;
- déclaration relative au crédit d'impôt famille n° 2069-FA-SD (CERFA n° 12444) (CGI, art. 244 quater F ; CGI, art. 199 ter E et CGI, art. 220 G) ;
- déclaration relative au crédit d'impôt métier d'art n° 2079-ART-SD (CERFA n° 13342) (CGI, art. 244 quater O ; CGI, art. 199 ter N et CGI, art. 220 P) ;
- déclaration relative au crédit d'impôt prêt à taux zéro pour l'acquisition ou la construction de la résidence principale n° 2078-A-SD (CERFA n° 12518) accompagné de l'état de détermination dudit crédit n° 2078-C-SD (CERFA n° 12520) (CGI, art. 244 quater J ; CGI, art. 199 ter I et CGI, art. 220 K) ;
- déclaration relative au crédit d'impôt prêt à taux zéro destiné à améliorer la performance énergétique des logements anciens n° 2078-B-SD [CERFA n° 12519] accompagné de l'état de détermination dudit crédit n° 2078-D-SD (CERFA n° 12521) (CGI, art. 244 quater U) ;
- déclaration relative au crédit d'impôt prêt à taux zéro renforcé pour l'acquisition ou la construction de la résidence principale n° 2078-E-SD (CERFA n° 14249) (CGI, art. 244 quater V ; CGI, art. 199 ter T et CGI, art. 220 Z ter) ;
- déclaration relative au crédit d'impôt en faveur de l'agriculture biologique n° 2079-BIO-SD (CERFA n° 12657) (CGI, art. 244 quater L ; CGI, art. 199 ter K et CGI, art. 220 M) ;
- état indiquant les sommes portées à la réserve spéciale lorsque l'entreprise souhaite bénéficier de la déduction spéciale en faveur des œuvres d'artistes vivants (CGI, art. 238 bis AB).
Pour l'étude de ces crédits d'impôts, il convient de se reporter au BOI-BIC-RICI.
Les formulaires cités dans ce paragraphe sont disponibles en ligne sur le site www.impots.gouv.fr.
H. Déclaration des comptes ouverts, détenus, utilisés ou clos hors de France
180
L'article 1649 A du CGI prévoit que les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer les comptes ouverts, détenus, utilisés ou clos à l'étranger.
Il doit être procédé à une déclaration par compte.
La déclaration, jointe à la déclaration de résultats, peut être effectuée sur l'imprimé n° 3916-3916 bis (CERFA n° 11916) disponible en ligne sur le site www.impots.gouv.fr.
Pour l'étude de cette obligation, il convient de se reporter au BOI-CF-CPF-30-20.
I. État de suivi des plus-values placées sous un régime de report d'imposition
190
Aux termes de l'article 54 septies du CGI, les entreprises doivent joindre à leur déclaration de résultat un état conforme au modèle fourni par l'administration faisant apparaître, pour chaque nature d'élément, les renseignements nécessaires au calcul du résultat imposable de la cession ultérieure des éléments considérés si elles sont placées sous l'un des régimes de report d'imposition suivants :
- échanges de titres résultant d'opérations de fusions ou de scissions de SICAV ou de FCP, de sociétés de placement à prépondérance immobilière à capital variable (SPPICAV) mentionnées à l'article L. 214-62 du code monétaire et financier (CoMoFi) ou à l'article L. 214-148 du CoMoFi, et de fonds de placement immobilier [FPI] (CGI, art. 38, 5 bis) ;
- offres publiques d'échanges et autres échanges ou conversion de titres (CGI, art 38, 7) ;
- échanges de droits sociaux résultant d'une fusion ou d'une scission de société (CGI, art 38, 7 bis) ;
- apports d'entreprise individuelle en société (CGI, art. 151 octies) ;
- fusions, scissions et apports partiels d'actifs (CGI, art. 210 A ; CGI, art. 210 B) ;
- transformation en société coopérative ouvrière de production (CGI, art. 210 D).
En outre, les plus-values dégagées sur des éléments d'actif non amortissables à l'occasion d'opérations d'échange, de fusion, d'apport, de scission, de transformation ou de transmission à titre gratuit d'entreprise et dont l'imposition a été reportée, par application des dispositions des 5 bis, 7 et 7 bis de l'article 38 du CGI, de celles du 2 de l'article 115 du CGI, de celles de l'article 151 octies du CGI, l'article 210 A du CGI, l'article 210 B du CGI, l'article 210 D du CGI, l'article 248 A du CGI et l'article 248 E du CGI sont portées sur un registre tenu par l'entreprise qui a inscrit ces biens à l'actif de son bilan.
Pour plus de précisions sur ce point, il convient de se reporter au BOI-IS-FUS.
J. Les autres déclarations spéciales annexes
200
L'état de détermination du résultat exonéré pour les zones franches urbaines-territoires entrepreneurs (CGI, art. 44 octies ; CGI, art. 44 octies A et CGI, ann. III, art. 49 L. En cas de transfert d'activité dans une zone franche urbaine-territoire entrepreneur, le contribuable fournit les renseignements mentionnés à l'article 49 O de l'annexe III au CGI.
L'état comportant des renseignements sur la situation et la composition du capital des entreprises nouvelles bénéficiant des dispositions de l'article 44 sexies du CGI et sur la situation de leurs associés personnes physiques. Cet état est établi sur papier libre, conformément au modèle fixé par l'administration (CGI, art. 44 sexies et CGI, ann. III, art. 49 J).
L'état de détermination et de suivi du bénéfice exonéré pour les entreprises situées en zone de restructuration de la défense (CGI, ann. III, art. 49 Y).
L'état de détermination du résultat exonéré pour les bassins à redynamiser (CGI, art. 44 duodecies et CGI, ann. III, art. 49 V). En cas de transfert d'activité dans un bassin d'emploi à redynamiser, le contribuable fournit les renseignements figurant au 3 de l'article 49 V de l'annexe III au CGI.
Pour l'étude des dispositifs de l'article 44 sexies du CGI, de l'article 44 octies du CGI, de l'article 44 duodecies du CGI et de l'article 49 Y de l'annexe III au CGI, il convient de se reporter au BOI-BIC-CHAMP-80-10.
210
La déclaration relative à l'état de détermination du résultat faisant l'objet d'un abattement pour les entreprises implantées dans les zones franches d'activités des départements d'outre-mer n° 2082-SD (CERFA n° 14043) disponible en ligne sur le site www.impots.gouv.fr. Cet état est établi conformément au modèle proposé par l'administration (CGI, art. 44 quaterdecies et CGI, ann. III, art. 49 ZB).
La déclaration des investissements qui ouvrent droit à l'aide fiscale pour investissements outre-mer (CGI, art. 242 sexies et CGI, ann. III, art. 46 quaterdecies Y).
Pour l'étude des dispositifs spécifiques à l'outre-mer, il convient de se reporter au BOI-IS-GEO-10.
220
L'état ou attestation exigés dans le cadre de certaines opérations de crédit-bail (CGI, ann. III, art. 38 quindecies E ; CGI, ann. III, art. 38 quindecies F ; CGI, ann. III, art. 38 quindecies G et CGI, ann. III, art. 49 octies E).
230
Par ailleurs, les entreprises soumises à l'impôt sur le revenu doivent joindre le cas échéant à leur déclaration de résultats :
- la déclaration complémentaire n° 2036-bis-SD (CERFA n° 11090) ;
- l'état prévu en cas de report d'imposition des plus-values professionnelles constatées à l'occasion de la transmission à titre gratuit d'une entreprise individuelle (CGI, art. 41, IV-d) ;
- pour les sociétés de personnes, l'état prévu au III de l'article 95 T de l'annexe II au CGI, relatif au résultat de la location des hôtels rénovés et assimilés bénéficiant de l'aide fiscale à l'investissement outre-mer (CGI, art. 199 undecies B) ;
- une copie de l'engagement de conservation de l'actif immobilier dont la cession est imposée au taux réduit d'impôt sur les sociétés prévu par l'article 210 E du CGI (CGI, ann. III, art. 46 quater-0 ZZ bis, c) ;
- la déclaration, pour la location de biens soumise aux dispositions prévues par le 1 du II de l'article 39 C du CGI, n° 2084-SD (CERFA n° 13350) souscrite au début de la location afin d'assurer un suivi de la limitation de la déduction des amortissements pratiqués sur les biens louées.
Les formulaires cités dans ce paragraphe sont disponibles en ligne sur le site www.impots.gouv.fr.
III. Autres documents annexes
240
Parmi les différents documents annexes qui doivent accompagner la déclaration spéciale des résultats de l'entreprise, on peut distinguer, par ailleurs, ceux qui, prévus par différents textes d'application, peuvent être considérés comme des pièces justificatives annexes ou des demandes particulières du contribuable.
250
Un certain nombre d'autres documents annexes doivent être joints, le cas échéant, à la déclaration annuelle des résultats. Toutefois, aucune liste exhaustive ne saurait en être établie.
En effet, le contribuable a toujours la faculté de joindre à sa déclaration les demandes ou pièces justificatives requises pour l'obtention, par exemple, d'un régime dérogatoire au régime de droit commun ou une note explicative portant sur tel point de sa déclaration.
En particulier, afin d'éviter le risque d'application de pénalités pour insuffisance de déclaration, il peut -en cas de doute- préciser dans une note jointe (ces précisions peuvent aussi être valablement portées sur la déclaration elle-même), les motifs de droit ou de fait pour lesquels il ne mentionne pas certains éléments d'imposition en totalité ou en partie ou donne à ces éléments une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de certaines déductions (CGI, art. 1727, II-1).
Les principaux documents annexes à joindre à la déclaration spéciale de résultats n° 2031-SD (CERFA n° 11085) disponible en ligne sur le site www.impots.gouv.fr peuvent néanmoins être regroupés en plusieurs catégories.
A. Relevé des frais à payer présentant le caractère de provisions du point de vue fiscal
260
L'absence d'inscription des frais à payer sur le tableau des provisions inscrites au bilan modèle n° 2056-SD (CERFA n° 10949) disponible en ligne sur le site www.impots.gouv.fr, prévu en matière de provisions au II de l'article 38 de l'annexe III au CGI, est sanctionnée par l'amende prévue par l'article 1763 du CGI.
Toutefois, les entreprises peuvent éprouver des difficultés à distinguer les « frais à payer » des provisions proprement dites.
Aussi, en attendant que la terminologie actuellement utilisée soit précisée, a-t-il été décidé de ne pas appliquer les sanctions indiquées ci-dessus aux entreprises qui, pour se conformer à certaines règles comptables, ont inscrit en frais à payer des dépenses qui, du point de vue fiscal, auraient dû être constatées par voie de provision.
Toutefois, par analogie avec les obligations relatives aux provisions, cette faculté est subordonnée à la production d'un relevé détaillé de ces frais, en annexe à la déclaration des résultats.
B. Pièces justificatives relatives à la constitution de provisions
270
Les diverses provisions inscrites au bilan doivent figurer sur le tableau annexe des provisions inscrites au bilan n° 2056-SD (CERFA n° 10949) disponible en ligne sur le site www.impots.gouv.fr, pour répondre aux prescriptions du II de l'article 38 de l'annexe III au CGI (V-A § 240 et suivants du BOI-BIC-DECLA-30-10-10-20).
Comme la présentation de cet imprimé ne permet pas de détailler l'ensemble des provisions dont certaines entreprises peuvent demander la déduction fiscale, pour permettre à l'administration d'exercer son contrôle, ces dernières sont donc tenues de détailler sur des feuillets distincts, qu'elles doivent joindre au tableau n° 2056-SD :
- selon leur objet, les provisions pour impôt et certaines provisions réglementées, pour risques et charges ou pour dépréciation ;
- selon l'année de leur constitution, les provisions pour hausse des prix.
Il est fait observer que les entreprises n'ont pas à fournir (sauf éventuellement sur demande expresse du service), l'énumération de chacune des provisions constituées, mais seulement le chiffre global de chaque catégorie de provisions (provisions pour créances douteuses, pour dépréciation des titres en portefeuille, etc.).
280
Par ailleurs, la constitution de certaines provisions particulières entraîne l'obligation pour les entreprises de joindre, à l'appui de leur déclaration des résultats de chaque exercice, une note donnant tous les renseignements utiles sur les éléments de calcul de la dotation annuelle ainsi que, le cas échéant, sur les conditions d'utilisation de la provision, en ce qui concerne :
- la provision pour hausse des prix (CGI, ann. III, art. 10 terdecies) ;
- la provision pour investissement, constituée par les sociétés coopératives ouvrières de production (SCOP) dans le cadre de la participation des salariés aux résultats de l'entreprise, prévue au 3 du II de l'article 237 bis A du CGI (BOI-BIC-PTP-10-20-10-20) ;
- la provision particulière prévue en faveur des entreprises de presse (BOI-BIC-PROV-60-60) ;
- la provision pour dépréciation des titres de participation et des immeubles de placement (CGI, ann. III, art. 10 quaterdecies). L'état de suivi des provisions pour dépréciation des titres de participation non admise en déduction en vertu du plafonnement est référencé sous le n° 2027-H-SD (CERFA n° 12728) disponible en ligne sur le site www.impots.gouv.fr ;
- l'état détaillé de la provision spéciale de réévaluation (CGI, art. 238 bis J, II et CGI, ann. II, art. 171 P).
En ce qui concerne le détail des renseignements complémentaires que doivent fournir les entreprises autorisées à constituer des provisions particulières, il convient de se reporter au BOI-BIC-PROV.
C. Pièces justificatives relatives aux investissements réalisés à l'étranger
290
Pour plus de précisions, il convient de se reporter au BOI-BIC-PROV-60-110.
D. Documents annexes relatifs à certains profits immobiliers
300
Parmi ces différents documents, il convient de citer les états annexes dans lesquels les entreprises doivent ventiler les différents profits de construction soumis au prélèvement -libératoire ou non- en fonction de la date de leur réalisation.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-30-10-10-30
|
https://bofip.impots.gouv.fr/bofip/3371-PGP.html/identifiant=BOI-BIC-DECLA-30-10-10-30-20210526
|
2021-05-26 00:00:00
|
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Actualité liée : 21/06/2021 : RPPM - Distributions occultes ou irrégulières - Majoration de 25 % des revenus en cas d’imposition au prélèvement forfaitaire unique (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 39)
I. Principe : imposition du revenu brut
1
Sous le titre « produits des actions et parts sociales - revenus assimilés », les articles 108 et suivants du code général des impôts (CGI) fixent les règles applicables aux revenus distribués par les sociétés françaises ou étrangères.
2
Les revenus distribués doivent, en principe, être soumis à l'impôt sur le revenu pour leur montant brut effectivement perçu (CGI, art. 200 A, 1-A-1°). Le revenu brut s'entend du montant brut des produits effectivement perçus par le bénéficiaire.
Le revenu brut ainsi déterminé, et le cas échéant majoré d'une correction d'assiette (III § 160), est soumis à l'impôt sur le revenu au taux forfaitaire de 12,8 % (CGI, art. 200 A, 1 ; I § 40 et suivants du BOI-RPPM-RCM-20-15).
Toutefois, lorsque le contribuable a exercé l'option pour l'imposition de l'ensemble de ses revenus mobiliers au barème progressif de l'impôt sur le revenu dans les conditions prévues au 2 de l'article 200 A du CGI (II § 250 et suivants du BOI-RPPM-RCM-20-15), le montant brut de ces revenus peut faire l'objet de plusieurs corrections avant d’être pris en compte dans le revenu global (II § 8 et suivants).
5
Les revenus de valeurs mobilières étrangères sont également retenus pour leur montant brut.
À cet égard, les dispositions de l'article 122 du CGI précisent que ce montant est déterminé par la valeur brute en euros des produits encaissés d'après le cours du change au jour des paiements, sans autre déduction que celle des impôts établis dans le pays d'origine et dont le paiement incombe au bénéficiaire.
Ces règles sont commentées au BOI-RPPM-RCM-20-10-20-60.
II. Correction d'assiette en cas d'imposition suivant le barème progressif
8
Lorsque les revenus distribués sont imposables suivant le barème progressif de l'impôt sur le revenu, ils sont retenus dans l'assiette de l'impôt, le cas échéant, après :
- déduction des dépenses ayant pour objet direct leur acquisition et leur conservation (BOI-RPPM-RCM-20-10-20-70) ;
- déduction de l'abattement de 40 % dans les conditions prévues au 3 de l'article 158 du CGI (II-A § 10 et suivants) ;
Remarque : Les dépenses exposées pour l'acquisition et la conservation du revenu sont déduites après application de l'abattement de 40 %.
- majoration par application du coefficient de 1,25 prévu au 2° du 7 de l’article 158 du CGI (II-B § 120 et suivants).
A. Abattement de 40 %
1. Revenus distribués éligibles à l'abattement de 40 %
10
Certaines distributions sont éligibles à l'abattement en base au taux de 40 % prévu au 2° du 3 de l'article 158 du CGI et sont donc prises en compte dans l'assiette de l'impôt sur le revenu pour leur montant après application de cet abattement.
Sur la date et les modalités d'imposition des dividendes intercalaires, il convient de se reporter au I-B-3 § 400 et suivants du BOI-RPPM-RCM-20-10-30-10.
(20 à 70)
2. Revenus distribués exclus du champ d'application de l'abattement de 40 %
80
Il convient de se reporter au BOI-RPPM-RCM-20-10-30-10.
Les revenus distribués exclus du champ de l'abattement de 40 % doivent donc être compris dans le revenu imposable pour leur montant brut effectivement perçu.
(90)
100
La rémunération prévue à l'article L. 225-45 du code de commerce (C. com.), dont le régime est exposé au BOI-RPPM-RCM-10-20-20-60, figure au nombre des revenus exclus du champ d'application de l'abattement de 40 %.
Remarque : L'article 185 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises remplace à l'article 117 bis du CGI et à l'article 210 sexies du CGI les mots « jetons de présence » par les mots « rémunérations visées à l'article L. 225-45 du C. com ».
(105 à 118)
B. Majoration de certains revenus de capitaux mobiliers pour le calcul de l'impôt sur le revenu
120
Pour certains revenus de capitaux mobiliers limitativement énumérés par la loi (rémunérations ou avantages occultes, revenus réputés distribués à la suite d'une rectification des résultats de l'entreprise, etc.), le montant retenu dans l'assiette du revenu global soumise au barème progressif de l'impôt sur le revenu est majoré d'un coefficient de 1,25 (CGI, art. 158, 7-2°).
Ces revenus ne peuvent pas bénéficier de l'abattement de 40 % prévu par le 2° du 3 de l’article 158 du CGI.
130
Ces revenus sont également retenus pour le calcul du revenu fiscal de référence pour leur montant majoré.
En revanche, il n'est pas tenu compte de ce coefficient multiplicateur pour la détermination de l'assiette des prélèvements sociaux (code de la sécurité sociale, art. L. 136-6, I-al.10).
140
Sont concernés par cette majoration les revenus de capitaux mobiliers suivants :
- les rémunérations et avantages occultes (CGI, art. 111, c ; BOI-RPPM-RCM-10-20-20-40) ;
- la fraction des rémunérations qui n'est pas admise en déduction du résultat de la société versante en vertu du 1° du 1 de l'article 39 du CGI (CGI, art. 111, d ; II § 70 et suivants du BOI-RPPM-RCM-10-20-20-30). Il s'agit des rémunérations, directes ou indirectes (y compris indemnités, allocations, avantages en nature et remboursements de frais), qui ne correspondent pas à un travail effectif ou qui sont excessives eu égard à l'importance du service rendu ;
- les dépenses et charges qui ne sont pas admises en déduction du résultat de la société en vertu des dispositions du premier alinéa du 4 de l'article 39 du CGI et du 3° du 4 de l'article 39 du CGI (CGI, art. 111, e ; III § 110 et suivants du BOI-RPPM-RCM-10-20-20-30). Il s'agit des dépenses afférentes à la chasse, à la pêche, aux résidences de plaisance et d'agrément, à la navigation de plaisance ;
- les revenus ou bénéfices imposés dans les conditions prévues à l'article 123 bis du CGI et provenant de participations directes ou indirectes dans des structures étrangères soumises à un régime fiscal privilégié. Pour plus de précisions sur le champ d'application de ce dispositif et les conditions d'imposition de ces revenus et bénéfices, il convient de se reporter au BOI-RPPM-RCM-10-30-20 ;
- les revenus distribués mentionnés à l'article 109 du CGI et qui sont réputés distribués à la suite d'une rectification des résultats de la société distributrice (III-A § 150 et suivants du BOI-RPPM-RCM-10-20-20-50).
Il s'agit :
- de bénéfices ou produits qui ne sont pas mis en réserve ou incorporés au capital (CGI, art. 109, 1-1°) ;
- et de toutes sommes ou valeurs mises à la disposition des associés, actionnaires ou porteurs de parts et non prélevées sur les bénéfices (CGI, art. 109, 1-2°).
150
Ces revenus doivent être déclarés pour leur montant avant majoration de 1,25. Ils sont à reporter au cadre 2 de la déclaration complémentaire de revenus n° 2042 C (n° CERFA 11222) accessible en ligne sur le site www.impots.gouv.fr.
III. Correction d'assiette en cas d'imposition au taux forfaitaire
160
Lorsque les revenus mentionnés au II-B § 140 sont soumis à l'imposition au taux forfaitaire conformément au 1 de l'article 200 A du CGI, leur montant brut est multiplié par 1,25.
Remarque : Ces dispositions résultent de l'article 39 de la loi n°2020-1721 du 29 décembre 2020 de finances pour 2021 et sont applicables à compter de l'imposition des revenus de l'année 2020.
Ces revenus sont retenus dans le calcul du revenu fiscal de référence pour leur montant majoré.
En revanche, il est admis de ne pas tenir compte de ce coefficient multiplicateur pour la détermination de l’assiette des prélèvements sociaux.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-RCM-20-10-20-10
|
https://bofip.impots.gouv.fr/bofip/1131-PGP.html/identifiant=BOI-RPPM-RCM-20-10-20-10-20210621
|
2021-06-21 00:00:00
|
b6f93673e0aa86f430cc71c45a6e6b70a8251878392f7aa9622045629cd16ceb
|
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] |
1
Le présent titre présente le dispositif applicable aux ventes et aux
exportations de métaux précieux, de bijoux, d'objets d'art, de collection ou d'antiquité.
10
La loi n° 76-660 du 19 juillet 1976 a institué un régime d'imposition
généralisée des plus-values de cession de meubles et immeubles réalisées par les particuliers dans le cadre de la gestion de leur patrimoine privé. Pour les métaux précieux, les bijoux, les objets
d'art, de collection et d'antiquité, la taxe forfaitaire est représentative de cette imposition des plus-values à laquelle elle se substitue. Néanmoins, le cédant ou l'exportateur peut opter, sous
certaines conditions, pour le régime d'imposition de droit commun des plus-values sur biens meubles.
L'article 68 de la
loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 a aménagé la taxe forfaitaire sur les cessions et exportations de métaux précieux, de bijoux, d'objets d'art, de collection
ou d'antiquité.
L'article
19 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 modifie les taux et les modalités d'application de cette taxe.
L’ensemble du régime d’imposition est codifié sous
l'article 150 VI du code général des impôts (CGI), sous
l'article 150 VJ du CGI, sous l'article 150 VK du
CGI, sous l'article 150 VL du CGI et sous
l'article 150 VM du CGI.
20
Sont examinés dans le présent titre :
- l’application de plein droit de la taxe forfaitaire (chapitre 1,
BOI-RPPM-PVBMC-20-10) ;
- l’option pour le régime d'imposition de droit commun des plus-values sur cession
de biens meubles (chapitre 2, BOI-RPPM-PVBMC-20-20) ;
- le cas particulier de Monaco (chapitre 3,
BOI-RPPM-PVBMC-20-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMC-20
|
https://bofip.impots.gouv.fr/bofip/3721-PGP.html/identifiant=BOI-RPPM-PVBMC-20-20140401
|
2014-04-01 00:00:00
|
5058292261ace2e7c47e7850073534523beed2870562cd7c04629abe13171ca4
|
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] |
I. Plan d'épargne en actions (PEA) et plan d'épargne en actions pour le financement des petites et moyennes entreprises et
des entreprises de taille intermédiaire (PEA-PME)
Remarque : les développements du I sont communs au PEA et au PEA-PME. Les zones du PEA figurent sur le feuillet n° 2561
(CERFA n° 11428), celles du PEA-PME figurent sur le feuillet n° 2561 bis (CERFA n° 11428) disponibles en ligne sur le site
www.impots.gouv.fr.
1
Les obligations déclaratives des établissements gestionnaires sont fixées par les dispositions
de
l'article
91 quater E de l'annexe II au code général des impôts (CGI) à l'article 91 quater J de l'annexe II au CGI
:
- une déclaration doit être établie pour chaque titulaire du plan en cas d'ouverture, de clôture
et de retrait partiel de PEA ou de PEA-PME ;
- le 5° bis de l'article
157 du CGI limite l'exonération dont bénéficient les produits procurés par les placements effectués en actions ou parts de sociétés qui ne sont pas admises aux négociations sur un marché
réglementé ou sur un système multilatéral de négociation à 10 % du montant de ces placements (BOI-RPPM-RCM-40-50-30). Pour permettre l'application de ce dispositif,
l'organisme gestionnaire du plan indique le montant des produits de ces titres non cotés ou assimilés détenus dans un tel plan.
A. Cas d'obligations déclaratives
10
Précision relative aux revenus de source étrangère : Lorsque les produits perçus dans le PEA ou
PEA-PME proviennent de titres étrangers, ils sont déclarés pour leur :
- montant net, pour les produits des titres cotés ;
- montant brut, impôt acquitté à l'étranger compris, pour les titres non cotés émis dans un État
ayant conclu avec la France une convention fiscale en vue d'éviter les doubles impositions. En l'absence de convention, ils sont déclarés pour leur montant net.
Les crédits d'impôts conventionnels correspondant à l'impôt étranger afférents aux seuls
produits des titres non cotés sont portés en zone BT du feuillet n° 2561 pour le PEA ou en zone GT du feuillet n° 2561 bis pour le PEA-PME .
1. Ouverture
20
L'organisme auprès duquel un PEA ou un PEA-PME est ouvert doit, au titre de l'année d'ouverture,
fournir les renseignements suivants :
- références du PEA à la zone BD du feuillet n° 2561 ou du PEA-PME à la zone GD
du feuillet n° 2561 bis ;
- date d'ouverture du PEA à la zone BE du feuillet n° 2561 ou du PEA-PME à la
zone GE du feuillet n° 2561 bis.
La date d'ouverture s'entend de la date du premier versement et non de celle de la signature
du contrat.
Dans le cas où un PEA ou PEA-PME est ouvert par chacun des conjoints ou partenaires liés par
un PACS faisant l'objet d'une imposition commune, deux déclarations doivent être adressées à l'administration fiscale (une déclaration par conjoint ou partenaire).
2. Gestion annuelle
30
Pour chaque plan non clos au 31 décembre de l'année précédente, l'organisme gestionnaire du
plan mentionne sur l'IFU :
- les références du PEA en zone BD du feuillet n° 2561 ou du PEA-PME en zone
GD du feuillet n° 2561 bis ;
- la date d'ouverture du PEA en zone BE du feuillet n° 2561 ou du PEA-PME en
zone GE du feuillet n° 2561 bis.
Lorsque le plan comprend des titres non cotés ou assimilés, il doit, en plus, indiquer, le cas
échéant, le montant des produits de ces titres perçus au cours de l'année dans le plan en distinguant ceux éligibles à l'abattement de 40 % en zone BC du feuillet n° 2561 pour le PEA
ou en zone GC du feuillet n° 2561 bis pour le PEA-PME, de ceux qui ne le sont pas, à déclarer en zone BQ du feuillet n° 2561 pour le PEA ou en zone CQ du feuillet
n° 2561 bis pour le PEA-PME.
Cas particulier des produits de titres sociétés de capital risque (SCR) non cotés
inscrits dans le PEA : Ces produits doivent être mentionnés :
- dans la zone DP lorsque le titulaire du PEA ou du PEA-PME a pris l'engagement prévu au II de
l'article 163 quinquies C du CGI de conservation des actions de la SCR et de réinvestissement des produits
distribués par celle-ci ;
- dans le cas contraire, dans la zone DO pour les produits afférents à des distributions de la
SCR prélevées sur des plus-values nettes de cession de titres et/ou, s'agissant des autres produits distribués par la SCR, dans les zones BC et/ou BQ du feuillet n° 2561 pour le PEA
ou les zones GC et/ou GQ du feuillet n° 2561 bis pour le PEA-PME.
B. Retraits, rachats et clôture
40
Pour chaque plan concerné par un de ces événements, l'organisme gestionnaire du PEA ou du
PEA-PME doit établir une déclaration au nom du titulaire.
1. Avant l'expiration de la cinquième année du PEA ou du PEA-PME
50
L'organisme gestionnaire doit compléter l'ensemble des zones du cadre relatif au PEA ou au
PEA-PME des renseignements suivants :
- le cas échéant, montant des produits des titres non cotés et assimilés perçus au cours de
l'année dans le plan et éligibles à l'abattement de 40 % : zone BC du feuillet n° 2561 pour le PEA ou zone GC du feuillet n° 2561 bis pour le PEA-PME ;
- le cas échéant, montant des produits des titres non cotés et assimilés perçus au cours de
l'année dans le plan et non éligibles à l'abattement de 40 % : zone BQ du feuillet n° 2561 pour le PEA ou zone GQ du feuillet n° 2561 bis pour le PEA-PME ;
- référence du plan : zone BD du feuillet n° 2561 pour le PEA ou zone GD du
feuillet n° 2561 bis pour le PEA-PME ;
- date d'ouverture du plan : zone BE du feuillet n° 2561 pour le PEA ou zone
GE du feuillet n° 2561 bis pour le PEA-PME ;
- date du premier retrait ou du premier rachat de contrat de capitalisation : zone BF du
feuillet n° 2561 pour le PEA ou zone GF du feuillet n° 2561 bis pour le PEA-PME ;
- valeur liquidative du plan ou valeur de rachat du contrat de capitalisation à la date de
clôture du plan : zone BH du feuillet n° 2561 pour le PEA ou zone GH du feuillet n° 2561 bis pour le PEA-PME. En outre, la valeur liquidative du plan ou la valeur de
rachat du contrat de capitalisation à la date de clôture du plan doit également être portée dans la zone AN « Montant total des cessions de valeurs mobilières » lorsque la clôture intervient avant
l'expiration de la cinquième année ;
- montant cumulé des versements depuis l'ouverture du plan : zone BI du feuillet n°
2561 pour le PEA ou zone GI du feuillet n° 2561 bis pour le PEA-PME.
60
Lorsque des retraits ou rachats autorisés pour le financement de la création ou de la reprise
d'une entreprise ont été effectués dans le PEA ou le PEA-PME précédemment ou concomitamment à la clôture du plan, le montant cumulé des versements à porter dans la zone BI du feuillet n°
2561 pour le PEA dans la zone GI du feuillet n° 2561 bis pour le PEA-PME ne doit pas comprendre les versements afférents à ces retraits ou rachats autorisés (c'est-à-dire la
part des versements compris dans les retraits ou rachats).
En outre, lorsque les sommes retirées ou les rachats effectués lors de la clôture du plan sont
affectés pour partie à la création ou à la reprise d'une entreprise (retraits ou rachats autorisés), la valeur liquidative du plan ou la valeur du contrat de capitalisation à la date de clôture du
plan (zone BH du feuillet n° 2561 pour le PEA ou zone GH du feuillet n° 2561 bis pour le PEA-PME et zone AN) doit être diminuée du montant total de ces retraits ou
rachats autorisés.
a. Précisions sur l'assiette des prélèvements sociaux
70
Sont éligibles au PEA et au PEA-PME les parts de fonds communs de placement à risques (FCPR),
de fonds communs de placement dans l'innovation (FCPI) et de fonds d'investissement de proximité (FIP) bénéficiant des avantages fiscaux propres à leur régime
(CGI, art. 163 quinquies B et
CGI,
art. 150-0 A, III, 1).
Il s'ensuit que lors de la clôture du PEA ou du PEA-PME, la valeur liquidative à prendre en
compte pour le calcul du gain net imposable aux prélèvements sociaux est diminuée du montant des répartitions antérieures de revenus attachés aux parts de FCPR et de FCPI et aux actions de SCR
détenues dans le PEA ou le PEA-PME, ainsi que du montant des gains nets de cession de ces parts ou actions, déjà imposés aux prélèvements sociaux lors de leur versement ou de leur réalisation.
En cas de clôture du PEA ou du PEA-PME avant cinq ans et pour éviter une double imposition aux
prélèvements sociaux au titre des revenus du patrimoine, il conviendra de déclarer le montant des répartitions antérieures déjà imposées dans la zone DQ relative aux produits pour lesquels les
prélèvements sociaux ont déjà été appliqués.
La zone DQ ne doit pas être complétée lorsque le gain net est exonéré d'impôt sur le revenu.
La valeur liquidative du PEA ou du PEA-PME figurant dans la zone BH du feuillet n°
2561 pour le PEA ou zone GH du feuillet n° 2561 bis pour le PEA-PME tient toujours compte de ces répartitions.
En cas de force majeure (décès, rattachement à un autre foyer d'un invalide titulaire d'un PEA
ou d'un PEA-PME), la zone BH du feuillet n° 2561 pour le PEA ou zone GH du feuillet n° 2561 bis pour le PEA-PME relative à la valeur liquidative du plan, la zone BI
du feuillet n° 2561 pour le PEA ou zone GI du feuillet n° 2561 bis pour le PEA-PME relative au montant cumulé des versements et la zone AN du feuillet n°
2561 correspondant au montant des cessions de valeurs mobilières n'ont pas à être annotées. En revanche, les zones BD du feuillet n° 2561 pour le PEA ou zone GD du feuillet
n° 2561 bis pour le PEA-PME « Références du plan », BE du feuillet n° 2561 pour le PEA ou zone GE du feuillet n° 2561 bis pour le PEA-PME « Date
d'ouverture du plan », BF du feuillet n° 2561 pour le PEA ou zone GF du feuillet n° 2561 bis pour le PEA-PME « Date de clôture ou de retrait », BC et BQ du feuillet
n° 2561 pour le PEA ou GC et GQ du feuillet n° 2561 bis pour le PEA-PME relatives au montant des produits de titres non cotés et assimilés doivent être
obligatoirement servies.
b. Précisions s'agissant des non résidents
75
Le transfert de son domicile fiscal hors de France par le titulaire du PEA ou du PEA-PME
n'entraîne pas automatiquement la clôture du plan, sauf si le transfert s'effectue dans un État ou territoire non coopératif (ETNC) au sens de
l'article 238-0 A du CGI.
Ainsi, en cas de clôture du plan, de retrait (PEA ou PEA-PME bancaire) ou de rachat (PEA ou
PEA-PME assurance) partiel opéré sur le plan par un non résident de France, le gain net réalisé est hors du champ d'application de l'impôt sur le revenu et des prélèvements sociaux.
En revanche, le transfert de son domicile fiscal dans un ETNC entraîne la clôture automatique
du plan et l'imposition du gain net réalisé à l'impôt sur le revenu, si le plan est ouvert depuis au moins cinq ans et aux prélèvements sociaux. Dans ce cas, les modalités déclaratives sont identiques
à celles des résidents fiscaux français. Pour plus de précisions sur les conséquences du transfert hors de France du domicile fiscal du titulaire du plan, il convient de se reporter au
BOI-RPPM-RCM-40-50-20-20 au II § 640 et suivants.
2. Entre la cinquième et la huitième année du PEA ou du PEA-PME
80
L'organisme gestionnaire du plan doit remplir les zones suivantes :
- le cas échéant, le montant des produits des titres non cotés et assimilés : zones BC et BQ
du feuillet n° 2561 pour le PEA ou zones GC et GQ du feuillet n° 2561 bis pour le PEA-PME ;
- références du PEA : zone BD du feuillet n° 2561 pour le PEA ou zone GD du
feuillet n° 2561 bis pour le PEA-PME ;
- date d'ouverture du PEA : zone BE du feuillet n° 2561 pour le PEA ou zone
GE du feuillet n° 2561 bis pour le PEA-PME ;
- date du premier retrait ou du premier rachat de contrat de capitalisation : zone BF du
feuillet n° 2561 pour le PEA ou zone GF du feuillet n° 2561 bis pour le PEA-PME.
En outre, en cas de clôture d'un PEA ou d'un PEA-PME après cinq ans dans les conditions du 2
bis du II de
l'article
150-0 A du CGI (PEA ou PEA-PME en perte), ne résultant pas d'un cas de force majeure (décès, transfert de domicile à l'étranger, rattachement à un autre foyer d'un invalide titulaire d'un PEA d'un
PEA-PME), l'organisme gestionnaire remplit également les zones suivantes :
- montant cumulé des versements depuis l'ouverture du plan à l'exception de ceux compris dans
des précédents retraits ou rachats n'ayant pas entraîné la clôture du plan : zone BI du feuillet n° 2561 pour le PEA ou zone GI du feuillet n° 2561 bis pour le
PEA-PME ;
- valeur liquidative du plan ou valeur de rachat du contrat de capitalisation à la date de
clôture du plan : zone BH du feuillet n° 2561 pour le PEA ou zone GH du feuillet n° 2561 bis pour le PEA-PME.
Cette valeur liquidative doit également être portée dans la zone AN du feuillet n°
2561 « Montant total des cessions de valeurs mobilières ».
3. Au-delà de la huitième année
90
En cas de retrait de la totalité des sommes, de rachat total du contrat ou de clôture du plan,
l'organisme gestionnaire du plan doit servir les mêmes zones que celles prévues pour un retrait, un rachat ou une clôture entre l'expiration de la cinquième année et de la huitième année.
En cas de retraits ou de rachats partiels n'entraînant pas, après l'expiration d'une période
de huit ans, clôture du plan, les zones BF, BH et BI du feuillet n° 2561 pour le PEA ou les zones GF, GH et GI du feuillet n° 2561 bis pour le PEA-PME ne doivent pas
être remplies.
4. Cas particulier des retraits ou rachats autorisés de sommes ou valeurs du PEA ou du PEA-PME pour le financement de la
création ou de la reprise d'une entreprise
100
L'article
31 de la loi n° 2003-721 du 1er août 2003 pour l'initiative économique autorise, sous certaines conditions, les retraits ou rachats de sommes ou valeurs d'un PEA affectées dans les
trois mois suivant au financement de la création ou de la reprise d'une entreprise, sans remise en cause de l'avantage fiscal prévu pour les sommes placées en cas de retrait ou rachat avant
l'expiration de la cinquième année qui suit l'ouverture du plan, et sans entraîner la clôture du plan. Le gain net afférent aux sommes ou valeurs ainsi retirées ou rachetées est toutefois soumis aux
prélèvements sociaux. Ces dispositions sont également applicables aux PEA-PME.
Lorsque les retraits ou rachats du PEA ou du PEA-PME sont autorisés en vertu des dispositions
qui précèdent, l'organisme gestionnaire du plan doit procéder de la manière suivante :
- la zone BF du feuillet n° 2561 pour le PEA ou zone GF du feuillet n°
2561 bis pour le PEA-PME afférente à la date du premier retrait ou du premier rachat pour les contrats de capitalisation doit être remplie uniquement s'il s'agit d'un retrait de la
totalité des sommes ou d'un rachat total du contrat. En outre, dans ce cas, les zones BD et BE du feuillet n° 2561 pour le PEA ou les zones GD et GE du feuillet n° 2561
bis pour le PEA-PME doivent être obligatoirement servies (références et date d'ouverture du plan), le retrait ou le rachat entraînant la clôture du plan ;
- en cas de retraits ou de rachats partiels, seules les zones BD et BE du feuillet n°
2561 pour le PEA ou les zones GD et GE du feuillet n° 2561 bis pour le PEA-PME doivent être remplies. Le retrait ou le rachat partiel n'entraîne pas la clôture du
plan, mais interdit tout versement ultérieur sur ce plan.
110
Lorsqu'aucun produit n'a été crédité sur le PEA au cours de l'année d'imposition et en
l'absence de retrait, rachat ou clôture au cours de la même année, les établissements sont alors dispensés d'établir une déclaration.
II. Plan d'épargne populaire (PEP)
120
Les obligations déclaratives des établissements gestionnaires sont fixées par le II de
l'article 91 quater B de l'annexe II au CGI.
Toutefois, les établissements gestionnaires peuvent, s'ils le souhaitent, se dispenser
d'établir une déclaration dans le cadre de la gestion annuelle des plans.
Remarque : Il n'est plus possible d'ouvrir de nouveaux PEP depuis le 25
septembre 2003 (III de l'article 82 de la loi n°2003-1311 du 30 décembre 2003 de finances pour
2004).
A. Gestion annuelle du PEP
130
Lorsqu'un organisme gestionnaire ne souhaite pas bénéficier de la tolérance administrative
visée au II § 120, une déclaration est établie pour chaque titulaire d'un PEP. Ainsi, dans le cas où un PEP est ouvert par chacun des conjoints ou partenaires liés par un PACS faisant
l'objet d'une imposition commune, deux déclarations doivent être adressées à l'administration fiscale (une déclaration par conjoint ou partenaire), outre éventuellement la déclaration relative aux
autres produits établie au nom du foyer.
L'organisme auprès duquel un PEP est ouvert doit remplir les zones suivantes :
- références du PEP : zone BK ;
- date d'ouverture du PEP : zone BL. Cette date s'entend de la date du premier versement et
non de celle de la signature du contrat.
B. Retraits et clôture du PEP
140
Les retraits totaux anticipés entraînent la clôture du PEP conformément aux dispositions qui
régissent ce produits d'épargne. En revanche, les retraits partiels n'entraînent pas la clôture du PEP mais interdisent tout versement ultérieur.
Le montant global des produits réalisés est porté dans la zone BB « Revenus exonérés » de la
rubrique « Montant brut des revenus imposables à déclarer ».
(150 à 190)
III. Épargne retraite
A. PERP et produits d'épargne retraite assimilés
200
L'article
108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites (abrogé au 30 septembre 2007) a créé le plan d'épargne retraite populaire (PERP).
Les obligations déclaratives des organismes gestionnaires de PERP et de produits d'épargne
retraite assimilés (régime de retraite supplémentaire obligatoire d'entreprise dits « article 83 » pour la part facultative des primes ou cotisations versées, PERE, PREFON, COREM et CGOS) sont fixées
par l'article 41 ZZ quater de l'annexe III au CGI.
Les organismes gestionnaires doivent porter le montant des cotisations ou primes versées au
cours de l'année civile écoulée et ouvrant droit à déduction du revenu global (régimes « article 83 » : pour la part facultative des cotisations ou primes versées) en zone CV pour les cotisations
ordinaires y compris les cotisations supplémentaires versées par les affiliés aux régimes PREFON, COREM et CGOS au cours d'une année en vue d'augmenter leurs droits à retraite au titre d'années
antérieures à leur affiliation (rachat de droits), ou postérieures à leur affiliation (cotisations d'ajustement ou « surcotisations »).
B. Contrats « Madelin » et « Madelin agricole »
210
En application de
l'article 41 DN ter de l'annexe III au CGI, les organismes gestionnaires de régimes ou contrats « Madelin » ou
de contrats « Madelin agricole » doivent adresser à la direction régionale ou départementale des finances publiques du lieu de leur principal établissement le double de l'attestation mentionnant le
montant des cotisations ou primes versées au cours de l'année civile écoulée ou au cours du dernier exercice clos qu'ils délivrent à leurs cotisants.
Par mesure de simplification, ces organismes gestionnaires peuvent s'ils le souhaitent porter
le montant des cotisations ou primes versées aux régimes ou contrats susvisés au cours de l'année civile écoulée en zone CX et cocher la case CY pour les exercices ne coïncidant pas avec l'année
civile.
IV. Revenus soumis à prélèvement libératoire
215
Pour les revenus de capitaux mobiliers soumis à un prélèvement forfaitaire libératoire,
obligatoire ou optionnel, ou à la retenue à la source prévue au 1 e 2 de
l'article 119 bis du CGI, deux renseignements doivent être fournis :
- le montant brut servant de base au prélèvement ou à la retenue à la source - zone BN
Remarque : Pour les produits des bons ou contrats mentionnés au I de
l'article 125-0 A du CGI de source européenne soumis au prélèvement
libératoire sur option, ce montant comprend le cas échéant le crédit d'impôt conventionnel.
- le montant du prélèvement ou de la retenue à la source - zone BP ou BV (en tenant compte, le
cas échéant, du crédit d'impôt sur les revenus de source européenne soumis au prélèvement libératoire et imputable dans les conditions prévues au II de
l'article
125 D du CGI).
Ne doivent donc en aucun cas figurer dans ce cadre les prélèvements sociaux qui, le cas
échéant, sont prélevés simultanément.
Remarque 1 : Sont soumis à un prélèvement forfaitaire libératoire obligatoire :
- les revenus de capitaux mobiliers payés dans un ETNC
(BOI-RPPM-RCM-30-10-20-40 pour les intérêts et BOI-RPPM-RCM-30-30-10-20 pour les revenus distribués) ;
- les produits de l'épargne solidaire (cf
BOI-RPPM-RCM-30-10-20-30 au II § 360 et suivants) ;
- les produits des bons ou contrats de capitalisation et placements de même nature qui
bénéficient à des personnes qui n'ont pas leur domicile en France (BOI-RPPM-RCM-30-10-20-10 et BOI-RPPM-RCM-30-10-20-20 pour les contribuables
domiciliés dans un ETNC).
Remarque 2 : Sont soumis à un prélèvement forfaitaire libératoire sur option
:
- les produits des bons ou contrats d'assurance vie mentionnées à l'article 125-0 A du CGI qui
bénéficient à des personnes qui ont leur domicile fiscal en France (BOI-RPPM-RCM-30-10-20-20).
Remarque 3 : S'agissant des produits soumis à la retenue à la source prévue
au 1 ou au 2 de l'article 119 bis du CGI, il convient de se reporter respectivement au BOI-RPPM-RCM-30-10-10 et au BOI-RPPM-RCM-30-30.
217
Cas particulier des revenus distribués à des établissements financiers européens acquittant
directement la retenue à la source auprès du Trésor français : lorsque les dispositions du 3 de
l'article
1672 du CGI trouvent à s'appliquer, il convient de mentionner dans la zone BV le montant des revenus distribués payés directement par l'établissement payeur établi en France à un établissement
financier européen et pour lesquels la retenue à la source est acquittée (BOI-RPPM-RCM-30-30-10-70 au II § 200 et suivants).
(220 à 290)
V. Produits pour lesquels les prélèvements sociaux ont déjà été appliqués
A. Principes
300
Les produits de placement à revenu fixe ou variable, de bons ou contrats de capitalisation
et d'assurance-vie sont soumis aux prélèvements sociaux (CSG, CRDS, prélèvements social et contributions additionnelles à ce prélèvement) à la source dans les conditions et suivant les modalités
prévues à l'article L. 136-7 du code de la sécurité sociale.
Pour plus de précisions, il convient de se reporter au BOI-RPPM-PSOC.
La rubrique relative aux revenus soumis à l'impôt sur le revenu et pour lesquels les
prélèvements sociaux ont déjà été acquittés permettent :
- d'éviter une double imposition de ces produits aux prélèvements sociaux lors de leur
imposition à l'impôt sur le revenu suivant le principe du barème progressif ;
- et pour certains d'entre eux, de calculer le montant de la CSG déductible du revenu
imposable à l'impôt sur le revenu.
B. Modalités de déclaration
310
Pour éviter que les produits, revenus et gains imposables à l'impôt sur le revenu, qui ont
été soumis aux prélèvements sociaux sur les produits de placements (prélèvements sociaux acquittés à la source), ne soient de nouveau soumis aux prélèvements sociaux sur les revenus du patrimoine, ces
produits, revenus et gains doivent être portés dans la rubrique relative au « Produits pour lesquels les prélèvements sociaux ont déjà été appliqués » (zones BS et BU).
320
Dans la zone BS doivent figurer les produits attachés à un bon ou contrat de capitalisation
ou d'assurance-vie en euros, ainsi que les produits capitalisés d'un plan d'épargne populaire (PEP) en euros, imposables à l'impôt sur le revenu au barème progressif et pour lesquels les prélèvements
sociaux ont déjà été acquittés lors de l'inscription au contrat ou en compte des produits. La CSG acquittée à la source sur ces produits n'est pas déductible du revenu imposable. Doivent également
figurer dans cette zone, lors du dénouement ou du rachat partiel d'un bon ou contrat en unités de compte issu de la transformation d'un contrat d'assurance-vie ou d'un bon ou contrat de capitalisation
« en euros » en bon ou contrat en unité de compte, les produits soumis, lors de leur inscription en compte, aux contributions et prélèvements sociaux et assimilés à des primes versées à la date de
ladite transformation.
330
Dans la zone BU doivent figurer les produits, revenus et gains imposables à l'impôt sur le
revenu au barème progressif et ayant fait l'objet d'un prélèvement à la source des prélèvements sociaux. La CSG acquittée à la source sur ces produits, revenus et gains est admise en déduction des
revenus imposables à l'impôt sur le revenu de l'année de son paiement (année de déclaration des produits concernés à l'impôt sur le revenu). Afin de calculer la CSG déductible et d'éviter une double
imposition des produits concernés aux prélèvements sociaux, ces produits doivent être déclarés à leur rubrique habituelle mais également dans la zone BU.
340
Attention : Ces zones (BS et BU) ne doivent pas être complétées lorsque le
bénéficiaire des revenus a opté pour le prélèvement libératoire ou lorsque les revenus de ces placements sont exonérés d'impôt sur le revenu.
VI. Cas particuliers
A. Primes de remboursement distribuées ou réparties par les organismes de placement collectif en valeurs mobilières
350
Le montant des primes de remboursement imposables à l'impôt sur le revenu au barème
progressif est porté dans la zone AR de la rubrique « Produits de placements à revenu fixe ».
B. Parts de fonds communs de créance et de titrisation ne supportant pas de risques d'assurance de plus de cinq ans
1. Déclaration des produits et parts
360
Les produits des parts de fonds communs de créances et de fonds commun de titrisation ne
supportant pas de risques d'assurance émises pour une durée supérieure à cinq ans, soumis au barème progressif de l'impôt sur le revenu, sont portés dans la zone AR de la rubrique « Produits de
placement à revenu fixe ».
2. Déclaration des gains de cessions des parts
370
Le montant des cessions de parts de fonds communs de créances et de fonds communs de
titrisation ne supportant pas de risques d'assurance émises pour une durée supérieure à cinq ans est porté dans la zone AN relative au montant des cessions de valeurs mobilières.
3. Déclaration du boni de liquidation
380
Le montant perçu est porté dans la zone AR de la rubrique « Produits de placement à revenu
fixe ».
C. Revenus distribués et intérêts de comptes courants d'associés perçus par les travailleurs indépendants exerçant leur
activité dans le cadre de sociétés assujetties à l'impôt sur les sociétés
390
L'article L. 136-6 du code de la
sécurité sociale soumet, le cas échéant, aux cotisations et contributions sociales dues au titre des revenus d'activité une fraction des revenus perçus, sous forme de revenus distribués ou
d'intérêts de comptes courants d'associés, par les associés qui exercent leur activité professionnelle et relèvent du régime social des travailleurs non salariés non agricoles dans les sociétés
d'exercice libéral (SEL) soumises à l'impôt sur les sociétés.
L'article
11 de la loi n°2012-1404 du 17 décembre 2012 de financement de la sécurité sociale pour 2013 a élargi, à compter du 1er janvier 2013, le dispositif prévu à l'article L. 136-6 du code de
la sécurité sociale à l'ensemble de travailleurs indépendants exerçant une activité dans le cadre de sociétés soumises à l'impôt sur les sociétés et relevant à ce titre du régime social des
travailleurs non salariés non agricoles, la réintégration dans l'assiette des cotisations et contributions sociales dues au titre des revenus d'activité de la fraction des revenus distribués et des
intérêts de compte courant d'associés payés aux intéressés qui excède 10 % du capital social, des primes d'émission et des sommes versées en compte courant détenus en toute propriété ou en usufruit
par le travailleur non salarié non agricole, son conjoint ou le partenaire auquel il est lié par un pacte civil de solidarité ou leurs enfants mineurs non émancipés. Enfin, ce dispositif a également
été étendu aux travailleurs indépendants agricoles par
l'article
9 de la loi n°2013-1203 du 23 décembre 2013 de financement de la sécurité sociale pour 2014.
Corrélativement, cette fraction des revenus distribués et des intérêts n'est pas comprise
dans l'assiette des prélèvements sociaux dus au titre des revenus du patrimoine ou des produits de placement. Il s'ensuit que, lorsque les revenus distribués et les intérêts des comptes courants
d'associés sont imposables à l'impôt sur le revenu au barème progressif, doivent être déclaré :
- en zone AY, AZ et/ou AR (selon la nature des revenus), le montant total des revenus
distribués et/ou des intérêts des comptes courants perçus par l'associé ;
Remarque : Zone AY pour les revenus distribués répondant aux conditions
d'éligibilité à l'abattement de 40 %, zone AZ pour les autres revenus distribués et zone AR pour les intérêts des comptes courants d'associés ;
- en zone BU, la fraction des revenus distribués et des intérêts des comptes courants perçus
par l'associé n'excédant pas pas le seuil de 10 % et imposée aux prélèvements sociaux ;
- en zone BS, la fraction des revenus distribués et des intérêts des comptes courants perçus
par l'associé excédant le seuil de 10 % et imposée aux cotisations et contributions sur les revenus d'activité.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-40-30-30-20
|
https://bofip.impots.gouv.fr/bofip/3785-PGP.html/identifiant=BOI-RPPM-PVBMI-40-30-30-20-20161005
|
2016-10-05 00:00:00
|
966ccf06f1f037f8b5420d652c42af4e09af785e30edecc2f4f755f3969da823
|
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] |
Remarque : Les commentaires contenus dans le présent document figuraient au II § 140 à 520 du BOI-TVA-SECT-90-20-20150506 dans sa version publiée au 06/05/2015. Pour prendre connaissance des commentaires antérieurs, il convient de consulter les versions précédentes du BOI-TVA-SECT-90-20-10.
1
Les assujettis-revendeurs sont les assujettis qui, dans le cadre de leur activité économique, acquièrent ou affectent aux stocks de leur entreprise ou importent en vue de leur revente, des biens d'occasion, des œuvres d'art, objets de collection ou d'antiquité, que ces assujettis agissent pour leur compte ou pour le compte d'autrui, mais en leur nom propre en qualité d'intermédiaire à l'achat ou à la vente.
Ces entreprises se distinguent des assujettis-utilisateurs qui vendent des biens qu'ils ont comptabilisés comme immobilisations (BOI-TVA-SECT-90-20-10).
Sont notamment considérés comme des assujettis-revendeurs les négociants en biens d'occasion (brocanteurs, garagistes, etc.), les antiquaires, les galeries d'art, les négociants en timbres-poste ou monnaies anciennes, etc.
10
Cas particulier des intermédiaires agissant en leur nom propre : l'intervention d'un intermédiaire agissant en son nom propre est une situation fréquente dans les transactions portant sur des biens d'occasion (véhicules notamment), des œuvres d'art et de biens de collection ou d'antiquité (galeries agissant comme intermédiaires d'artistes, ventes sur offres de biens de collection, etc.).
Les ventes aux enchères publiques en constituent un exemple particulier : il résulte en effet des conditions dans lesquelles se déroulent ces opérations que les commissaires-priseurs interviennent généralement comme des intermédiaires agissant en leur nom propre.
Ainsi, les assujettis agissant en leur nom propre mais pour le compte d'autrui, qui s'entremettent dans une opération portant sur des biens d'occasion, œuvres d'art, objets de collection ou d'antiquité, tels qu'ils sont définis au V de l'article 256 du code général des impôts (CGI) et au III de l'article 256 bis du CGI sont considérés comme des assujettis-revendeurs.
Ils sont, en effet, réputés avoir personnellement acquis et livré les biens .
Entrent notamment dans cette catégorie les officiers ministériels (commissaires-priseurs principalement) qui, agissant en leur nom propre et pour le compte d'autrui, procèdent à des ventes aux enchères publiques de biens d'occasion, d'œuvres d'art, objets de collection ou d'antiquité.
20
En revanche, les intermédiaires qui agissent au nom et pour le compte d'autrui ne sont pas concernés par le régime résultant de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée ; le régime qui leur est applicable, défini dans le BOI-TVA-CHAMP-10-10-40-40, demeure inchangé.
I. Principes d'imposition
30
La directive 2006/112/CE du Conseil du 28 novembre 2006 directive consacre le régime de la marge comme le régime de droit commun applicable au marché des biens d'occasion, œuvres d'art, objets d'antiquité et de collection (II § 120 et suivants).
En vertu de l'article 297 A du CGI, les livraisons de biens d'occasion, œuvres d'art, objets de collection ou d'antiquité effectuées par des assujettis-revendeurs sont soumises de plein droit au régime particulier de la marge bénéficiaire lorsque les biens en question leur ont été livrés par un non redevable de la taxe sur la valeur ajoutée (TVA) ou une personne qui n'est pas autorisée à facturer la TVA au titre de cette livraison, comme, par exemple, un autre assujetti-revendeur (I-A § 70).
40
Les assujettis-revendeurs acquittent, en principe, la taxe sur la différence entre le prix de vente et le prix d'achat calculée opération par opération (II § 120). Toutefois, dans le cas où le prix d'achat de chaque objet vendu ne peut être connu avec précision, il est admis, par tolérance, que la différence à soumettre à la TVA soit calculée globalement chaque mois (III § 250 et suivants).
Dans ce système d'imposition sur la marge, les assujettis-revendeurs ne sont pas autorisés à déduire la taxe incluse dans le prix d'achat des biens (TVA rémanente).
Mais l'article 297 C du CGI prévoit que, pour chaque livraison de biens d'occasion, d'œuvres d'art, objets d'antiquité ou de collection, l'assujetti-revendeur peut appliquer les règles de TVA applicables aux autres assujettis, c'est-à-dire les règles du régime général de la taxe (IV § 360 et suivants). Le négociant acquitte donc dans ce cas la taxe sur le montant total de la vente et peut alors déduire la taxe payée lors de l'acquisition des biens (lorsque la taxe a été facturée).
50
Lorsque le prix d'achat des biens d'occasion ne peut être déterminé avec exactitude en raison d'acquisition de lots hétérogènes, il est admis que la base d'imposition soit fixée à la moitié du prix de cession des objets usagés (II-A-1 § 180).
60
Aux termes de l'article 297 A du CGI, la base d'imposition est constituée par la marge réalisée par l'assujetti-revendeur pour les livraisons de biens d'occasion, œuvres d'art, objets de collection ou d'antiquité lorsque ces biens lui ont été livrés par un assujetti-revendeur, par un non-redevable de la TVA ou une personne qui n'est pas autorisée à facturer la TVA au titre de cette livraison.
Sont ainsi soumises de plein droit au régime de la marge les livraisons de biens achetés auprès d'un non-redevable, ainsi que les livraisons de biens achetés auprès d'une personne qui n'est pas autorisée à facturer la TVA au titre de cette livraison.
A. Livraisons de biens achetés auprès d'un non-redevable
70
Il s'agit des biens achetés auprès :
- d'une personne non assujettie à la TVA, particulier ou personne morale non assujettie ;
- d'un autre assujetti établi en France ou dans un autre État membre dans la mesure où la livraison par cet assujetti était exonérée. Il s'agit notamment des cessions de biens mobiliers d'investissement qui ne pouvaient pas ouvrir droit à déduction :
- soit en raison de leur affectation à une activité exonérée ou hors du champ d'application de la TVA (exemple : un ordinateur vendu par un chirurgien dentiste) ;
- soit en raison d'une mesure d'exclusion particulière (exemple : cession d'un véhicule de tourisme) ;
- soit en raison d'une absence de facturation de la TVA lors de leur achat (achat à un assujetti-revendeur ou une personne bénéficiant d'une franchise en base).
Les cas d'exonération sont décrits au IV-A § 100 du BOI-TVA-SECT-90-20-10.
Lorsque cet assujetti est établi dans un autre État membre de l'Union européenne, les livraisons exonérées sont prévues par l'article 136 de la directive 2006/112/CE du 28 novembre 2006.
Il s'agit des livraisons de biens :
- qui étaient affectés exclusivement à une activité exonérée, si ces biens n'ont pas fait l'objet d'un droit à déduction ;
- dont l'acquisition ou l'affectation avaient fait l'objet d'une exclusion du droit à déduction.
B. Livraisons de biens achetés auprès d'une personne qui n'est pas autorisée à facturer la TVA au titre de cette livraison
80
Il s'agit des biens acquis auprès :
- d'un assujetti qui bénéficie de la franchise (franchise en base de droit commun ou celle spécifique pour les artistes prévues à l'article 293 B du CGI ;
- d'un autre assujetti-revendeur si la livraison par ce dernier a été soumise au régime particulier de taxation sur la marge de plein droit ou sur option décrit dans la présente instruction.
Les cas de taxation sur la marge sont les mêmes que l'assujetti-revendeur ait acheté le bien à un vendeur établi en France ou un vendeur établi dans un autre État de l'Union européenne (voir les commentaires sur les échanges intracommunautaires au BOI-TVA-SECT-90-60).
C. Cas d'exclusion
90
Ne peuvent jamais être soumises au régime de la marge les reventes de biens qui ont :
- été importés. Sont par conséquent exclus du régime de la marge les biens faisant l'objet de ventes à distance de biens importés de territoire tiers ou de pays tiers (I § 20 et suivants du BOI-TVA-CHAMP-10-10-40-60), y compris lorsque ces ventes sont facilitées au moyen d'une interface électronique (II § 90 et suivants du BOI-TVA-CHAMP-10-10-40-60) ;
- été achetés auprès d'un assujetti qui a facturé de la taxe au titre de sa livraison ;
- fait l'objet d'une acquisition intracommunautaire taxable.
100
La faculté offerte aux assujettis-revendeurs de renoncer à exercer un droit à déduction sur ces biens afin de soumettre leur revente sur la marge est supprimée.
Toutefois, pour les œuvres d'art et les biens de collection ou d'antiquité, un régime d'option pour la marge est prévu par l'article 297 B du CGI lorsque ces biens ont été acquis dans certaines conditions (I-B § 30 et suivants du BOI-TVA-SECT-90-40). Lorsque cette option est exercée, le calcul de la marge s'effectue dans les conditions décrites au II § 120 et suivants.
110
Sont également exclus du régime de la marge, les livraisons de biens non importés soumises au schéma de l'achat-revente conformément aux dispositions du 2° du V de l'article 256 du CGI (II § 90 et suivants du BOI-TVA-CHAMP-10-10-40-60).
En effet, il résulte des dispositions combinées du III de l’article 262 ter du CGI et du c du V de l’article 271 du CGI que la livraison de biens réalisée par le fournisseur à l’interface électronique est exonérée de TVA avec droit à déduction (II-L-2 § 240 du BOI-TVA-DED-10-20), ce qui est exclusif du régime de la marge.
II. Calcul de la marge au coup par coup
120
Selon l'article 297 A du CGI, la base d'imposition est constituée par la différence entre le prix de vente demandé par l'assujetti-revendeur et le prix d'achat de chaque objet. C'est le système légal d'imposition dit « au coup par coup ».
Dans ce système d'imposition dit « au coup par coup », seules les opérations bénéficiaires, c'est à dire celles dont le prix de vente est supérieur au prix d'achat du bien, font l'objet de taxation.
Les assujettis-revendeurs ne peuvent pas compenser une opération bénéficiaire par la moins-value réalisée au cours d'une autre opération.
Le prix d'achat qui s'identifie au prix facturé par le fournisseur à l'assujetti-revendeur est différent du prix de revient.
130
Si les parties ont conclu un contrat de vente stipulant un prix « départ », les frais de transport sont à la charge du négociant acquéreur et ne peuvent dès lors être inclus dans le prix d'achat. En revanche, si le prix des objets d'occasion est stipulé « franco », les frais de transport sont à la charge du fournisseur et constituent alors un élément du prix d'achat à rapprocher du prix de vente pour déterminer la base d'imposition du négociant (RM Briane n° 26083, JO AN du 4 novembre 1972 p. 4697).
La TVA incluse dans le prix d'achat des biens ne peut pas faire l'objet d'une déduction par l'assujetti-revendeur (TVA rémanente).
De même, lorsque le prix d'achat du bien est grevé de TVA (bien importé par les négociants qui ont exercé l'option prévue à l'article 297 B du CGI (I-B § 30 et suivants BOI-TVA-SECT-90-40), le prix d'achat à prendre en considération pour le calcul de la marge est le prix (ou la valeur en douane) TVA comprise.
140
Les frais financiers et les commissions exposés par un négociant en objets d'occasion lors de l'achat de matériels usagés ne peuvent pas venir en déduction de la base d'imposition (CE, décision du 28 novembre 1980, n° 08035).
150
Il est rappelé qu'en l'absence de document justifiant le prix d'achat (facture, etc.) permettant de déterminer la marge, la livraison doit être en principe soumise à la TVA sur le prix total (II-A-3 § 180 à 230 du BOI-TVA-SECT-90-40 pour les cas de détermination forfaitaire de la marge).
A. Détermination de la marge
160
Le I de l'article 267 du CGI précise que la base d'imposition comprend les impôts, taxes, droits et prélèvements de toute nature à l'exception de la TVA elle-même, ainsi que les frais accessoires aux livraisons des biens.
La marge obtenue par différence entre le prix de vente TTC et le prix d'achat est une marge TTC qui doit être ramenée hors taxe par application de l'un des coefficients de conversion indiqués dans le tableau suivant :
Taux de TVA applicable
Taux légal sur prix hors taxe
Coefficient de conversion
Taux réduit 5,5 %
5,5%
0,948
Taux réduit 10 %
10 %
0,909
Taux normal
20 %
0,833
Exemple : Un négociant en véhicules de tourisme d'occasion qui a acheté une automobile à un particulier à un prix de 1 830 € et souhaite la revendre 2 600 € toutes taxes comprises, établira la différence entre : 2 600 € - 1 830 € = 770 € (TVA comprise) ;
- il retrouvera la marge hors taxes en multipliant par 0,833 (taux normal de 20 %) la marge TVA comprise, soit 770 € x 0,833 = 641,41 € ;
- la taxe due en définitive sera de (641,41 € x 20) /100 = 128,28 €.
170
Les entreprises, qui commercialisent des objets d'occasion soumis à la TVA à des taux différents, sont tenues de répartir dans leur comptabilité les recettes qu'elles réalisent par taux d'imposition.
1. Articles ou matières dont la nature est indéterminée au moment de l'acquisition
180
Les acquéreurs de lots hétérogènes (usine désaffectée ou matériel destiné à la casse par exemple) sont obligés de procéder à un tri à la suite duquel ils déterminent la nature exacte des produits qu’ils revendent, certains de ces produits peuvent être des matières de récupération destinées à entrer dans un nouveau circuit de fabrication, d’autres constituent des articles d’occasion susceptibles de remploi. Pour ces derniers, à défaut d'une connaissance exacte du prix d’achat correspondant, il est admis que la base d'imposition soit fixée à la moitié du prix de cession.
Lorsque le négociant indique à son client un prix TTC, la base d’imposition est égale, compte tenu des dispositions du I de l'article 267 du CGI (II-A § 160) à la moitié du prix préalablement ramené hors taxe, par application d'un coefficient de conversion particulier déterminé selon la formule 100/ (100 + Te), avec Te = (Taux légal / 2) correspondant à un taux effectif.
Taux de TVA applicable
Taux légal sur prix hors taxe
Coefficient de conversion particulier
Taux réduit 5,5 %
5,5 %
0,973
Taux réduit 10 %
10 %
0,952
Taux normal
20 %
0,909
Exemple : Un négociant cède un bien d'occasion provenant d'un lot de biens dont la nature exacte n'était pas connue au moment de l'achat, à un prix TTC de 150 € (taux applicable 20 %).
- calcul du prix HT : 150 € x 0,909 = 136,35 €
- case d'imposition : 136,35 € / 2 = 68,18 €
- TVA correspondante : 68,18 € x 20 % = 13,64 €
190
Ce même mode d'imposition est admis lorsque certains éléments susceptibles de remploi sont vendus après la casse d'un matériel ancien ou accidenté.
Mais le vendeur doit acquitter la TVA sur le prix de cession total de ces éléments s'il entend récupérer (par application du coefficient de taxation forfaitaire de son entreprise selon le III de l'article 206 de l'annexe II au CGI) la taxe qui lui a été éventuellement facturée par celui qui lui a cédé le matériel en cause.
Il est précisé que la déduction de la TVA ayant éventuellement grevé l'acquisition d'un matériel usagé par un négociant qui, faute de pouvoir le revendre, le « casse » pour la ferraille n'est pas remise en cause.
200
Remarque: Compatibilité avec la méthode dite de la « globalisation ».
En principe, ce régime particulier d'imposition est exclusif de la méthode dite de la « globalisation » (III § 250 et suivants).
Toutefois, un problème se pose chez les négociants utilisant cette méthode pour les matériels d'occasion dont l'achat a été pris en compte dans le montant des achats globaux au titre d'un mois déterminé et dont certains éléments sont, après démontage, revendus comme biens d'occasion (sous forme de pièces détachées, par exemple), le surplus étant mis au rebut ; ces matériels devraient en principe être exclus en totalité des achats globaux pour être imposés selon la méthode des lots hétérogènes.
À titre pratique, les entreprises qui, lors de l'acquisition ont enregistré ces achats de matériels dans les achats globaux, sont autorisées à procéder de la façon suivante :
- les ventes de pièces détachées ou de matériels incomplets destinés à être réutilisés en l'état ou après réparation sont inscrites pour leur prix total dans les ventes globales du mois au cours duquel elles sont réalisées ;
- les ventes de matières de récupération (ferrailles, etc.) exonérées de la taxe, donnent lieu à une diminution d'égal montant des achats du mois au cours duquel elles sont réalisées.
2. Cas particulier des livraisons par un intermédiaire
210
L'intervention d'un intermédiaire agissant en son nom propre est une situation fréquente dans les transactions portant sur des biens d'occasion (véhicules notamment), œuvres d'art, objets de collection ou d'antiquité (galeries agissant comme intermédiaires d'artistes, ventes sur offre de biens de collection, etc.). Tel est le cas notamment des ventes aux enchères publiques (§ 1 et suivants du BOI-TVA-SECT-90-50).
Dans cette hypothèse, les intermédiaires sont réputés avoir personnellement acquis et livré le bien (CGI, art. 256, V et CGI, art. 256 bis, III) et ils sont traités, pour l'application de la TVA, comme des assujettis-revendeurs.
Ainsi, lorsque les livraisons de biens d'occasion, œuvres d'art, objets de collection ou d'antiquité effectuées par un intermédiaire à la vente qui agit en son nom propre sont soumises au régime de la marge, la marge est constituée par la différence entre le montant total facturé à l'acheteur par l'intermédiaire et le montant net payé ou à payer par cet intermédiaire à son commettant.
La marge ainsi obtenue est une marge TTC qui est ramenée hors taxe par application du coefficient de conversion (II-A § 160 et suivants).
B. Droits à déduction
220
L'application du régime de la marge interdit toute déduction de la TVA ayant grevé l'achat, l'importation ou l'acquisition intracommunautaire de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité (CGI, art. 297 D, I-2°).
L'exercice du droit à déduction est interdit dans tous les cas : application du régime d'imposition sur la marge de plein droit ou sur option, application du système d'imposition dit au coup par coup ou de la globalisation, application de la marge réelle ou forfaitaire.
230
Seule peut être déduite la TVA portant sur les éléments qui ont grevé le coût de l'intervention du négociant (matières utilisées pour la remise en état du bien, notamment).
Il en résulte que, sauf en cas d'exportation (I § 1 à 30 du BOI-TVA-SECT-90-70), la TVA qui a pu être facturée par le précédent vendeur de l'objet d'occasion n'est pas récupérable.
Pour le calcul du coefficient de taxation forfaitaire, c'est le montant total de la transaction et non la somme retenue pour base de l'imposition (différence entre prix de vente et prix d'achat, ou prix total) qui est porté au numérateur et au dénominateur du rapport.
240
Les négociants, qui pratiquent les deux systèmes de détermination de la base d'imposition (différence entre le prix de vente et le prix d'achat et montant total de la vente), doivent répartir leurs acquisitions selon qu'elles sont susceptibles ou non d'ouvrir droit à déduction. Lorsqu'ils éprouvent des difficultés pour ventiler leurs achats en fonction du système adopté pour la revente, ils peuvent, sous leur responsabilité et sous réserve du droit de contrôle de l'Administration, utiliser des coefficients tirés de leur comptabilité.
III. Globalisation périodique des achats et des ventes
250
L'imposition à la TVA sur la différence entre le prix de vente et le prix d'achat nécessite de connaitre, au moment de chaque vente, le prix d'achat correspondant. Il est fréquent que les intéressés éprouvent des difficultés pour connaître avec précision le prix d'achat de chacun des articles qu'ils vendent.
Pour pallier cette difficulté, les redevables peuvent pour tout ou partie de leurs transactions, déterminer, chaque mois, la base imposable en retenant la différence existant entre le montant des achats globaux et celui des ventes globales d'objets d'occasion, réalisés au cours du mois considéré. Lorsqu'au cours d'un mois, le montant des achats dépasse celui des ventes, l'excédent est ajouté aux achats du mois suivant.
260
Le II de l'article 297 A du CGI dispose que la base d'imposition des assujettis-revendeurs peut être déterminée globalement pour une période d'imposition donnée. Ce système permet, pour tout ou partie des ventes effectuées au cours d'une période d'imposition donnée, de compenser les gains et les pertes réalisés par un même assujetti et ne soumettre à la TVA que la marge bénéficiaire nette.
Ce système global étant notamment prévu lorsque les articles ne peuvent pas être individualisés, la TVA ne peut pas être facturée.
A. Personnes et biens concernés
270
Le système de la globalisation est utilisable par tous les assujettis-revendeurs mentionnés au § 1.
La possibilité pour un assujetti-revendeur de déterminer de manière globale la base imposable de ses opérations porte sur les biens d'occasion, œuvres d'art, objets de collection ou d'antiquité tels qu'ils sont définis au BOI-TVA-SECT-90-10.
Le système de la globalisation est purement facultatif ; il s'exerce sans option préalable. Il peut être retenu même lorsque le prix d'achat des objets vendus est connu.
Les assujettis-revendeurs doivent tenir une comptabilité précise des biens qui font l'objet de cette méthode globale, par taux d'imposition et par système utilisé lorsque plusieurs systèmes (globalisation, méthode du coup par coup, etc.) sont utilisés dans l'entreprise.
Bien entendu, les biens qui ne peuvent être soumis au régime de la marge doivent faire l'objet d'un suivi comptable distinct.
La globalisation peut s'appliquer non seulement aux biens qui relèvent de plein droit du régime de la marge (I § 30 et suivants) mais également aux œuvres d'art, objets de collection ou d'antiquité pour lesquels l'assujetti-revendeur a exercé l'option prévue à l'article 297 B du CGI (I-B § 30 et suivants du BOI-TVA-SECT-90-40).
B. Calcul de la marge globale
280
La marge globale est égale à la différence, pour une période d'imposition déterminée, entre le montant total TTC des livraisons et le montant total TTC des achats effectués au cours de la période considérée et portant sur les biens auxquels ce système peut s'appliquer.
Comme pour le système de la marge au coup par coup, seule une marge bénéficiaire donne lieu à imposition. Lorsqu'au cours d'une période, le montant des achats dépasse celui des ventes, l'excédent est ajouté aux achats de la période suivante. Lorsque la marge globale est négative, l'assujetti-revendeur ne dispose, en application du II de l'article 297 A du CGI, d'aucun droit à restitution de la TVA au titre de la période en cause.
La marge globale obtenue est une marge TTC qui doit être ramenée à un montant hors taxe par application du coefficient de conversion approprié.
Le taux applicable à la base d'imposition ainsi définie est celui dont relèvent, en régime intérieur, les biens en cause.
Les négociants qui commercialisent des biens soumis à la TVA à des taux différents sont tenus de distinguer dans leur comptabilité ces biens en fonction du taux qui leur est applicable ; ceci permet à l'assujetti-revendeur de déterminer de manière globale la marge réalisée lors de la vente d'objets relevant d'un même taux de TVA.
C. Période d'imposition
290
Le II de l'article 297 A du CGI prévoit que la base d'imposition des négociants en biens d'occasion, œuvres d'art, objets d'antiquité et de collection peut être déterminée globalement pour chacune des périodes d'imposition mentionnées à l'article 287 du CGI.
La portée pratique de cette mesure varie selon le régime d'imposition auquel est soumis l'assujetti-revendeur.
1. Redevables soumis au régime réel normal d'imposition
300
S'agissant des redevables soumis au régime réel normal, la période à retenir est mensuelle. Toutefois, lorsque la taxe exigible annuellement est inférieure à 4 000 €, les redevables sont admis à déposer leurs déclarations par trimestre civil. La globalisation porte donc dans cette situation sur une période de trois mois.
2. Redevables soumis au régime simplifié d'imposition (RSI)
310
Le RSI est un régime de déclaration annuelle avec versements d'acomptes semestriels fixes calculés sur la base d'une déclaration annuelle.
Le système de la globalisation s'applique pour ces redevables lors de la souscription de la déclaration annuelle.
320
Les redevables placés sous le régime simplifié, qui ont opté, dans les conditions définies à l'article 204 ter A de l'annexe II au CGI, pour la déclaration de leurs opérations en termes réels, trimestriellement ou mensuellement (régime dit du « mini-réel »), sont placés dans la même situation que les redevables soumis de plein droit au régime réel normal (III-C-1 § 300).
D. Régularisation annuelle des stocks
330
Les assujettis-revendeurs qui se placent sous le régime de la « globalisation » (défini au III § 250 et suivants) doivent procéder à une régularisation annuelle des stocks, destinée à tenir compte des variations respectivement enregistrées dans la valeur de leur stock au début et à la fin de chaque année civile (CGI, art. 297 A, II) :
- si, à la fin d'une année donnée, cette valeur a diminué, la différence représente la valeur d'achat de marchandises vendues au cours de l'année écoulée ; elle s'ajoute aux achats de l'année suivante et vient, comme ceux-ci, en atténuation du montant des ventes imposables dans les conditions prévues à l'article 297 A du CGI ;
- corrélativement, si cette valeur a augmenté, la différence représente la valeur d'achat de marchandises mises en stock au cours de l'année écoulée et vient réduire à due concurrence le montant des achats de l'année suivante à retenir pour l'assiette sur la différence dans les conditions prévues à l'article 297 A du CGI.
En ce qui concerne la faculté ou l'obligation d'effectuer la régularisation dont il est question ci-dessus, le système dit de la « globalisation », prend en considération la valeur du stock existant au 31 décembre de chaque année ; mais, en cours d'année, le montant de la TVA à acquitter est déterminé mensuellement ou trimestriellement, selon l'importance de la taxe due, en appliquant le taux sur la différence globale entre le montant global des ventes et le montant global des achats du mois ou du trimestre considéré. Les entreprises qui adoptent ce système doivent évidemment procéder à une régularisation annuelle, car à défaut de celle-ci, l'impôt ne tiendrait pas compte des variations enregistrées dans la valeur de stock respectivement au début et à la fin de chaque année. Cette régularisation est donc faite, selon les cas, soit au bénéfice du Trésor, soit à celui de l'entreprise (RM Dronne n° 1496, JO AN du 4 août 1973 p. 3221).
La régularisation annuelle des stocks est indépendante du report des éventuels achats excédentaires d'une période donnée sur les achats de la période suivante.
E. Déductions
340
Conformément à la règle générale, aucune déduction de TVA ne peut être pratiquée au titre de l'achat des biens qui sont soumis au régime de la marge (II-B § 220 et suivants).
Il en est de même dans le système de la globalisation.
Le II de l'article 297 A du CGI prévoit en effet que l'application des dispositions prévues par cet article « ne fait naître, au profit des assujettis-revendeurs, aucun droit à restitution de la taxe sur la valeur ajoutée au titre de ces opérations ».
Tel est le cas notamment lorsque la pratique de la globalisation fait apparaître des marges négatives. Ainsi, aucune taxe ne peut être restituée au titre d'excédents d'achats qui persisteraient, par exemple, à la clôture d'un exercice ou lors d'une cessation d'activité.
F. Cas particulier des exportations
350
Le négociant qui procède à des ventes à l'exportation d'objets d'occasion, œuvres d'art, objets de collection et d'antiquité et a choisi le système global doit soustraire du montant de ses achats la valeur d'achat des objets qu'il a exportés.
Cette règle s'applique pour les ventes hors du territoire fiscal communautaire de biens d'occasion, œuvres d'art, objets de collection et d'antiquité.
Elle s'applique également pour les livraisons à destination d'un autre État de l'Union européenne lorsque l'assujetti-revendeur a opté pour l'application du régime général (IV § 360) et que la livraison est exonérée conformément au I de l'article 262 ter du CGI.
En revanche, elle ne concerne pas les ventes effectuées à destination d'un autre État membre de l'Union européenne, lorsque la marge réalisée par le négociant est imposable en France dans les conditions définies au BOI-TVA-SECT-90-60.
Remarque : Le système de la globalisation des achats et des ventes, inspiré par la grande spécificité des opérations du négoce de l'occasion, peut certes conduire dans certains cas à une imputation partielle de moins-values réalisées, mais il s'agit là d'une conséquence inévitable liée à une prise en considération globale d'un ensemble d'opérations aux lieu et place d'une appréciation distincte de chaque opération. Or, des études attentives ont fait apparaître que le recours à ce système ne comporte pas, pour les intéressés, que des aspects positifs : ces redevables doivent, en début d'année, supporter les conséquences de la régularisation annuelle des stocks ; à cette occasion, en effet, toute variation sensible du rythme des achats ou des ventes peut avoir pour conséquence d'avancer le paiement de l'impôt par rapport à la situation du négociant qui ne bénéficie pas du régime de la tolérance.
En tout état de cause, les redevables ont la faculté de choisir entre le système d'individualisation des opérations et le système de globalisation. Ce choix implique évidemment une appréciation préalable des inconvénients et avantages respectifs des deux systèmes, appréciation qui ne saurait être remise en cause a posteriori (RM Abadie n° 7269, JO AN du 18 janvier 1975 p. 169).
IV. Imposition à la TVA sur le prix de vente total
360
Sont soumises au régime général (taxation sur le prix de vente total) :
- les reventes de biens :
- importés ;
- achetés auprès d'un assujetti qui a facturé de la taxe au titre de sa livraison ;
- qui ont fait l'objet d'une acquisition intracommunautaire taxable.
- les opérations relevant normalement du régime de la marge pour lesquelles l'assujetti-revendeur décide d'appliquer le régime général : en effet, l'article 297 C du CGI prévoit que, pour chaque livraison de biens d'occasion, d'œuvres d'art, objets d'antiquité ou de collection, l'assujetti-revendeur peut appliquer les règles de TVA applicables aux autres assujettis, c'est-à-dire les règles du régime général de la taxe.
370
Il s'agit des livraisons qui relèvent du régime de la marge, c'est-à-dire des livraisons de biens d'occasion, œuvres d'art, objets d'antiquité ou de collection effectuées par un assujetti-revendeur, lorsque le bien a été acquis dans les conditions permettant de plein droit ou par option l'application des dispositions de l'article 297 A du CGI.
Sont concernées les livraisons faites en France et les livraisons à destination d'un autre État membre de l'Union européenne ou à destination d'un pays tiers.
Ces opérations sont alors soumises au régime général de la TVA, c'est-à-dire qu'elles sont taxables sur leur prix de vente total sous réserve des exonérations accordées lorsque les conditions sont réunies, pour les livraisons intracommunautaires et les exportations.
Le choix pour le régime général n'est soumis à aucun formalisme et s'exerce opération par opération.
Lorsqu'une partie seulement de leurs ventes est soumise à l'imposition sur le prix total, il appartient aux assujettis-revendeurs de suivre distinctement, et par taux d'imposition, ces opérations dans leur comptabilité.
A. Étendue du droit à déduction
380
Les assujettis-revendeurs qui appliquent le régime général de plein droit, ou sur option pour les livraisons relevant normalement du régime de la marge, peuvent déduire la TVA qu'ils ont supportée lors de l'achat (lorsque la taxe a été facturée), l'acquisition intracommunautaire ou l'importation des biens, dans les conditions de droit commun.
Le négociant peut opérer la déduction de la TVA afférente à l'achat du bien lui-même et de celle qui a grevé le coût de son intervention. Il est rappelé que la taxe qui a grevé le coût de son intervention est déductible dans les conditions habituelles, même en cas d'application du régime de la marge (II-B § 220 et suivants).
Pour les assujettis-revendeurs qui appliquent le système de la globalisation, il y a lieu d'opérer comme il est indiqué au III-F § 350 (soustraction du montant des achats de la valeur d'achat des objets taxés selon les règles du régime général).
B. Biens pour lesquels le négociant a opté dans les conditions prévues à l'article 297 B du code général des impôts
390
Même lorsque l'assujetti-revendeur a exercé l'option pour le régime de la marge dans les conditions prévues à l'article 297 B du CGI pour les livraisons d'œuvres d'art, objets de collection ou d'antiquité (I-B § 30 et suivants du BOI-TVA-SECT-90-40), il conserve la possibilité, s'il le souhaite, d'appliquer le régime de droit commun de taxation lors de la revente des biens couverts par l'option.
Pour ces biens, la taxe a effectivement été facturée lors de la livraison à l'assujetti-revendeur ou a été acquittée lors de l'importation ou l'acquisition intracommunautaire par cet assujetti-revendeur.
L'article 297 C du CGI qui permet aux assujettis-revendeurs d'appliquer la taxe selon les règles du régime général ouvre implicitement un droit à déduction sur les biens concernés qui s'exerce dans les conditions définies au II de l'article 297 D du CGI.
Cet article dispose que la taxe afférente aux œuvres d'art, objets de collection et d'antiquité concernés est déductible uniquement lors de leur revente.
L'exercice du droit à déduction est subordonné à la détention de factures, déclarations en douane ou documents en tenant lieu, dans les conditions prévues par la réglementation en vigueur.
Il convient donc que l'assujetti-revendeur conserve toutes les pièces justificatives appropriées.
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-SECT-90-20-20
|
https://bofip.impots.gouv.fr/bofip/13268-PGP.html/identifiant=BOI-TVA-SECT-90-20-20-20210813
|
2021-08-13 00:00:00
|
dc73e2019c09c355d61f0cfa80a1b1832fd221972e973a6713df96bbc54d7053
|
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] |
Pour ouvrir droit à l'avantage prévu à
l'article 217 terdecies du CGI, ce relevé doit être joint, selon le cas, à la déclaration de résultats du
souscripteur (CGI, ann. III, art. 46 quater-0 ZZ quater).
Année : ..................
Raison sociale et adresse de la SEF :
................................................................
Identité et adresse du souscripteur :
................................................................
Nombre et numéros des parts souscrites, montant et date de leur souscription :
................................................................
Date et montant des versements effectués au titre de la souscription des parts :
................................................................
Le cas échéant, nombre et numéros des titres cédés par le détenteur des parts, montant et date des cessions (1) :
................................................................
(1) Lorsque les parts cédées au cours d'un exercice ont été souscrites depuis moins de huit ans par le cédant ou
lorsque la SEF est dissoute ou cesse de respecter les dispositions prévues à l'article L. 214-121 du code monétaire et
financier (CoMoFI) et de l'article L. 214-123 du CoMoFi à
l'article L. 214-125 du CoMoFi, ce relevé ou un duplicata est adressé par la SEF à la direction départementale ou, le
cas échéant, régionale des finances publiques du domicile des souscripteurs concernés dans les deux mois suivant l'un de ces événements.
|
Bulletin officiel des finances publiques - impôts
|
BOI-FORM-000050
|
https://bofip.impots.gouv.fr/bofip/9112-PGP.html/identifiant=BOI-FORM-000050-20140325
|
2014-03-25 00:00:00
|
9d9ea9114e589fba9db7a34d1d7735b8f7518611620d9c5952cade8ffc0b93ab
|
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] |
1
Un accord tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune a été signée le 25 juillet 1977 à La Valette entre le gouvernement de la République française et le gouvernement de la République de Malte.
La loi n° 79-552 du 5 juillet 1979 autorisant l'approbation de l'accord entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale, ensemble un protocole,signé à La Valette le 25-07-1977 (JO du 6 juillet 1979, p. 1629) a autorisé l'approbation de cet accord du côté français qui a été publié par le décret n° 79-963 du 26 octobre 1979 portant publication de la convention entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale, ensemble un protocole, signé à La Valette le 25 juillet 1977 (JO du 16 novembre 1979, p. 2834 s.).
Cet accord est entré en vigueur le 1er octobre 1979.
L'article 30 de l'accord prévoit que les stipulations qu'il comporte s'appliquent :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes mises en paiement à compter du 1er octobre 1979 ;
- en ce qui concerne les autres impôts sur le revenu, aux revenus réalisés pendant l'année civile 1979 (à compter du 1er janvier 1979) ou afférents à tout exercice comptable clos au cours de cette même année.
10
Un avenant à l'accord du 25 juillet 1977 entre le gouvernement de la République française et le gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune a été signé le 8 juillet 1994 à La Valette.
La loi n° 96-505 du 11 juin 1996 autorisant l'approbation de l'avenant (ensemble un échange de lettres) à l'accord du 25 juillet 1977 entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu (JO n° 135 du 12 juin 1996, p. 8721) a autorisé l'approbation de cet avenant qui a été publié par le décret n° 97-867 du 18 septembre 1997 portant publication de l'avenant (ensemble un échange de lettres) à l'accord du 25 juillet 1977 entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu, signé à La Valette le 8 juillet 1994 (JO n° 223 du 25 septembre 1997, p. 13908).
Cet avenant est entré en vigueur le 1er septembre 1997.
L'article 11 de l'avenant prévoit que les stipulations qu'il comporte s'appliquent pour la première fois :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à compter du 1er septembre 1997 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la source, aux revenus afférents, selon le cas, à l'année civile 1997 ou à l'exercice comptable en cours au 1er septembre 1997 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à compter du 1er septembre 1997.
20
Un deuxième avenant à l'accord du 25 juillet 1977 entre le gouvernement de la République française et le gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune a été signé à La Valette le 29 août 2008.
La loi n° 2010-207 du 2 mars 2010 autorisant l'approbation de l'avenant à l'accord entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune (JO n° 52 du 3 mars 2010, p. 4309) a autorisé l'approbation de cet avenant, qui a été publié par le décret n° 2010-588 du 1er juin 2010 portant publication de l'avenant à l'accord entre le Gouvernement de la République française et le Gouvernement de la République de Malte tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune, signé à La Valette le 25 juillet 1977 et modifié par l'avenant signé à La Valette le 8 juillet 1994 et l'échange de lettres du 8 juillet 1994, signé à La Valette le 29 août 2008 (JO n° 127 du 4 juin 2010, p. 10217).
Cet avenant est entré en vigueur le 1er juin 2010.
L'article 9 de l'avenant prévoit que les stipulations qu'il comporte s'appliquent pour la première fois :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à compter du 1er juin 2010 ;
- en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la source, aux revenus afférents, suivant les cas, à toute année civile ou tout exercice au cours de laquelle ou duquel l'avenant est entré en vigueur, soit au 1er juin 2010 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à compter du 1er juin 2010 ou après cette date.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-MLT
|
https://bofip.impots.gouv.fr/bofip/475-PGP.html/identifiant=BOI-INT-CVB-MLT-20120912
|
2012-09-12 00:00:00
|
9eb0871b9facb569e3e7e3ce4b62dc3f1b80865f54bb57f1e267006a99742026
|
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] |
Actualité liée : 24/02/2021 : TVA - Réforme du régime suspensif des produits pétroliers (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 193)
I. Navires ouvrant droit aux exonérations
A. Navires concernés
1
Seuls les navires tels que définis à l'article L. 5000-2 du code des transports et désignés au 2° du II de l'article 262 du code général des impôts (CGI) peuvent ouvrir droit aux exonérations de TVA prévues pour les opérations visées aux 2°, 3°, 6° et 7° du II de l'article 262 du CGI.
Il s'agit des navires suivants.
1. Navires de commerce maritime affectés à la navigation en haute mer
10
Sont visés tous les navires d'une longueur hors tout supérieure ou égale à 15 mètres qui remplissent cumulativement les conditions suivantes :
- être inscrits comme navire de commerce sur un registre commercial. Pour les navires battant pavillon étranger, on entend par inscription la reconnaissance par une autorité étrangère de l'affectation à une activité commerciale ;
- être dotés d'un équipage permanent ;
- être affectés aux besoins d'une activité commerciale ;
- effectuer au moins 70 % de l'ensemble de leur navigation en dehors des eaux territoriales nationales.
20
Le pourcentage cité au I-A-1 § 10 résulte du rapport entre d'une part le nombre de trajets au cours desquels le navire sort des eaux territoriales françaises au cours de l'année civile précédant l'année d'application de l'exonération de TVA et d'autre part l'ensemble des trajets effectués au cours de la même période. Le pourcentage est déterminé chaque année. Lorsque ce pourcentage est égal ou supérieur à 70 % au titre d'une année civile, il ouvre droit dans les conditions fixées au I-A-1 § 10 à l'exonération au titre de l'année civile suivante. Lorsque ce pourcentage est inférieur à 70 %, l'exonération cesse de s'appliquer à compter du 1er janvier de l'année suivante. Pour les navires réalisant une activité spécifique et dont les sorties en mer sont aléatoires, tels que les navires chimiquiers ou les navires câbliers, le rapport mentionné ci-dessus peut être déterminé à partir du nombre moyen de trajets effectués au cours des cinq années précédant l'année d'application de l'exonération de TVA ou, lorsque le navire est utilisé par l'entreprise exploitante depuis moins de cinq ans, du nombre moyen de trajets effectués au cours des années précédant l'année d'application de l'exonération.
Par trajet, on entend toute navigation commerciale effectuée entre deux ports situés dans les eaux territoriales nationales, communautaires ou internationales, et où sont notamment effectuées les opérations de chargement/déchargement des marchandises et/ou d’embarquement/débarquement de passagers.
Ne sont pas pris en compte pour le calcul du pourcentage les trajets réalisés pour des raisons non commerciales, tels que les essais en mer, les navigations pour aller au chantier, etc.
Le pourcentage ainsi déterminé sous la responsabilité de l'exploitant du navire doit être justifié par tout moyen, tel que le journal de mer et le livre de bord ou les informations issues du système de navigation et des instruments de géolocalisation (relevé de position GPS, impression de trajectographie, trace AIS) du navire.
30
Dans le cas des navires mis à disposition avec équipage pour les besoins de l'agrément du client, pour le respect du critère de 70% de la navigation hors des eaux territoriales nationales, un contrat de charter constitue un unique trajet dès lors qu’aucun passager nouveau n’est embarqué ou qu’aucun passager n’est débarqué définitivement au cours d’une escale. Dans le cas contraire il sera décompté autant de trajets que le contrat compte d’escales.
Par ailleurs, l'exonération n'est susceptible de s'appliquer que si les sorties en mer constituent l'activité principale du navire par rapport à son activité à quai. Il appartient à l'exploitant de prouver que les sorties en mer constituent l'activité principale du navire, sous sa propre responsabilité et sous réserve du droit de contrôle de l’administration. Tel est le cas lorsque le nombre de contrats de location à quai représente moins de la moitié de la totalité des contrats de location conclus au cours d’une année civile.
2. Navires utilisés pour une activité industrielle en haute mer
40
Sont seuls visés les navires utilisés dans l'espace maritime situé au-delà de la limite extérieure de la mer territoriale (BOI-TVA-CHAMP-20-10).
3. Navires affectés à la pêche professionnelle maritime
50
Les navires en cause sont ceux destinés à la navigation maritime utilisés par les pêcheurs professionnels ou par des armateurs à la pêche.
60
L'exonération est également accordée aux navires acquis par les ostréiculteurs, mytiliculteurs et conchyliculteurs lorsque ceux-ci les utilisent concurremment pour la pêche maritime et pour leur activité ostréicole, mytilicole et conchylicole et que la pêche constitue leur activité principale. Ce critère est apprécié en comparant soit les chiffres d'affaires réalisés pour chacune des deux activités, s'il s'agit d'ostréiculteurs, mytiliculteurs ou conchyliculteurs redevables de la TVA, soit les bénéfices soumis à l'impôt sur le revenu dans le cas contraire.
4. Navires de sauvetage et d'assistance en mer
70
Bénéficient de cette exonération les associations de sauvetage ainsi que les collectivités locales (départements, communes) et certains services de l'État (sapeurs-pompiers, compagnies républicaines de sécurité) pour l'acquisition des embarcations affectées uniquement à des missions de secours et d'assistance en mer à des personnes et à des navires en difficulté.
L'exonération s'applique également aux entreprises de pilotage, de remorquage et de lamanage en ce qui concerne les navires utilisés pour les besoins de leur activité.
80
Remarque : Les opérations des entreprises de lamanage consistent à :
- amener les amarres des navires aux postes d'accostage ;
- désamarrer les navires : opération inverse de la précédente ;
- déplacer les amarres des navires à l'occasion des manœuvres qu'ils effectuent le long des quais en vue de se placer en face des engins de manutention ou auprès des aires de chargement et de déchargement.
90
En revanche, les écoles de voile, clubs de mer ou autres associations dont l'objet principal est de développer et d'encourager la pratique de la navigation de plaisance ne peuvent se faire livrer en exonération de la TVA des navires de sport et de plaisance qui servent, exclusivement ou non, à la surveillance de leurs stagiaires.
La circonstance que les associations de navigation de plaisance ci-dessus sont dans l'obligation d'acquérir une ou plusieurs embarcations du type « Zodiac » ou monocoque à moteur, en vue d'assurer la sécurité et la surveillance des adhérents, des stagiaires ou des participants à l'occasion des stages, leçons, régates et autres compétitions est sans influence sur l'application de ce principe.
100
Toutefois, lorsqu'ils justifient de circonstances particulières les conduisant à se substituer d'une manière permanente aux associations de sauvetage maritime, aux collectivités locales et à certains services de l'État, les clubs de mer et autres écoles de voile peuvent, à titre exceptionnel, bénéficier des dispositions du 2° du II de l'article 262 du CGI pour les embarcations destinées uniquement à assurer des missions de sauvetage ou d'assistance en mer, dans l'hypothèse où les moyens nécessaires à ces missions n'ont pas été mis en place par les associations de sauvetage, les collectivités locales ou les services de l'État.
B. Navires exclus des exonérations de TVA
1. Navires qui ne sont pas expressément visés
110
Les navires qui ne relèvent pas des catégories spécialement désignées au 2° du II de l'article 262 du CGI sont exclus du bénéfice de l'exonération.
C'est notamment le cas :
- des navires utilisés pour une activité industrielle à l'intérieur des eaux territoriales ;
- des navires des mytiliculteurs, ostréiculteurs et conchyliculteurs (toutefois le cas prévu au I-A-3 § 60) ;
- des navires de sport ou de plaisance (cf. toutefois le cas prévu au I-A-4 § 100) ;
- des bâtiments de la Marine nationale (cf. toutefois le cas prévu au II-C § 410 et suiv.) ;
- des bateaux destinés à la navigation de commerce sur les fleuves internationaux ;
- des navires de commerce maritime qui ne répondent pas aux conditions mentionnées au I-A-1 § 10.
120
En conséquence, les exonérations prévues aux 2°, 3°, 6° et 7° du II de l'article 262 du CGI ne sont pas applicables aux opérations afférentes à ces navires.
Ces opérations sont imposables dans les conditions de droit commun, sous réserve des exonérations applicables en matière d'exportation (CGI, art. 262, I), de livraisons intracommunautaires exonérées de la TVA (CGI, art. 262 ter) ou d'opérations intracommunautaires portant sur des moyens de transport neufs en application du II de l'article 298 sexies du CGI.
Elles peuvent être effectuées en suspension de taxe lorsque les conditions fixées à l'article 277 A du CGI sont remplies (BOI-TVA-CHAMP-40).
2. Navires ayant fait l'objet d'un changement d'affectation
130
Conformément au 2° du III de l'article 257 du CGI, les navires qui ont bénéficié de l'exonération prévue au 2° du II de l'article 262 du CGI et qui cessent d'être affectés exclusivement à la destination qui justifie cette exonération sont soumis à la TVA (BOI-TVA-CHAMP-10-20-40).
Sont notamment considérés comme ayant cessé d'être affectés exclusivement à une utilisation exonérée les navires inscrits au commerce qui modifient, même en dehors des eaux nationales, leur inscription maritime et reviennent en France sous une inscription maritime à la plaisance sans que le navire ou ses identifiants aient fait l'objet de modification et que ce navire ait été cédé, donné en location, etc., à un autre propriétaire ou un autre exploitant.
De même le non-respect par le destinataire de l'opération, bénéficiaire de l'exonération, des conditions énumérées au I-A-1 § 10 est constitutif d'un changement d'affectation au sens de l'article 46 de l'annexe IV au CGI justifiant le rappel de la taxe sur la valeur ajoutée auprès de ce bénéficiaire.
Ces dispositions s'appliquent également aux opérations visées aux 3°, 6° et 7° du II de l'article 262 du CGI.
C. Dispositions relatives aux justificatifs à fournir par les exploitants des navires exonérés
1. Navires de commerce affectés à la navigation en haute mer
140
Les exploitants des navires remettent à leurs fournisseurs une attestation établie sous leur propre responsabilité certifiant que le navire remplit les conditions mentionnées au I-A-1 § 10, attestation sur laquelle ils s'engagent à acquitter la taxe au cas où les conditions de l'exonération ne seraient pas remplies. Un modèle d'attestation à fournir en vue de bénéficier des exonérations de TVA relatives aux opérations afférentes à certains navires prévues au II de l'article 262 du CGI est disponible en annexe (BOI-LETTRE-000235).
Par exploitant de navire on entend toute personne salariée ou commissionnée par l'armateur, son représentant ou une société mandatée pour s'occuper de façon permanente de la sécurité et de l'entretien du navire. Lors de la mise en service d'un navire de commerce neuf ou à l'occasion d'un changement de propriétaire ou lorsque le navire n'a jamais été exploité en France, l'exploitant assujetti peut, pour pouvoir bénéficier dès la première année de l'exonération de TVA, remettre à ses fournisseurs ou prestataires de services une attestation provisoire dans le cas où il estime que le navire remplira les conditions prévues au I-A-1 § 10 et notamment la condition de 70 %. Toutefois, si à la fin de la première année civile d'exploitation le navire n'a pas rempli l'une de ces conditions, non seulement il ne pourra pas bénéficier des exonérations de TVA sur les opérations réalisées l'année suivante mais l'exploitant devra régulariser la TVA pour laquelle il a bénéficié indûment de l'exonération.
2. Navires de sauvetage et d'assistance en mer
150
Pour bénéficier de l'exonération dans les conditions fixées au I-A-4 § 100, les écoles de voile ou les clubs de mer doivent délivrer au fournisseur ou au prestataire de services une attestation certifiant l'affectation exclusive de l'embarcation à des opérations de secours et d'assistance en mer aux personnes et aux navires en difficulté. Cette attestation est visée par le service local des finances publiques qui s'assure, au préalable, que les conditions particulières motivant l'exonération sont remplies.
II. Opérations concernées
A. Livraisons et prestations de services portant sur les navires exonérés (CGI, art. 262, II-2°)
160
Conformément au 2° du II de l'article 262 du CGI, sont exonérées de TVA les opérations de livraison, de réparation, de transformation, d'entretien, d'affrètement et de location portant sur les navires désignés au I-A § 10 à 100.
1. Cas particulier des ventes de navires d'occasion
170
La revente d'un navire d'occasion par un négociant est exonérée s'il est destiné à être utilisé pour une navigation exonérée. Dans le cas contraire, elle est imposable dans les conditions prévues à l'article 297 A du CGI. Cette imposition est indépendante de celle qu'a pu opérer la direction générale des douanes et droits indirects (DGDDI) au titre du changement d'affectation en vertu du 2° du III de l'article 257 du CGI.
2. Cas particulier des locations et affrètements à des fins d'agrément
180
L'exonération ne s'applique pas aux opérations de location et d'affrètement qui consistent, contre rémunération, à mettre un navire avec ou sans équipage, à la disposition de personnes à des fins de voyages d'agrément, y compris lorsque ce voyage se déroule en haute mer, et qui n'affectent pas elles-mêmes le navire à une activité rémunérée (CJUE, aff. n° C-116/10, ECLI:EU:2010:824, Bacino Charter Company SA du 22 décembre 2010).
Ces prestations de location et d'affrètement effectuées pour les besoins de voyages d'agrément sont donc soumises à la TVA selon les règles du droit commun déterminées pour les besoins des navires de plaisance à usage privé.
Remarque : Les opérations effectuées par des intermédiaires qui s'entremettent entre l'exploitant du navire d'une part, et la personne qui l'utilise à des fins d'agrément sans affecter le navire à une activité rémunérée d'autre part, sont également soumises à la TVA dans les mêmes conditions.
3. Précisions relatives aux entreprises qui réalisent des opérations de construction, de réparation et de transformation
190
Il est admis que les constructeurs, réparateurs et transformateurs puissent acquérir en franchise de taxe, sous le couvert d'attestation du type de celle prévue au I de l'article 275 du CGI, les biens destinés à une livraison à l'exportation, à une livraison exonérée en vertu du I de l'article 262 ter du CGI, à une livraison dont le lieu est situé sur le territoire d'un autre État membre de l'Union européenne ainsi que les fournitures nécessaires à la construction, à la réparation, ou à la transformation des navires exonérés. Pour les constructeurs, le contingent d'achats en franchise est égal au montant des livraisons de cette nature réalisées au cours de l'année précédente qui portent sur des biens passibles de cette taxe et des livraisons, pendant la même période, des navires exonérés qu'ils ont construits. Pour les réparateurs et transformateurs, ce contingent est constitué par la valeur des fournitures incorporées dans des navires exonérés, à l'occasion des réparations et transformations effectuées au cours de l'année précédente .
200
Les subventions ou aides versées à la construction navale entrent en ligne de compte pour déterminer soit le plafond de remboursement, soit le contingent d'achats en franchise.
210
Les entreprises qui participent à des opérations de construction, de transformation ou de réparation en qualité de sous-traitants bénéficient de l'exonération prévue au 2° du II de l'article 262 du CGI au même titre que le maître d'œuvre. Les travaux exécutés par les intéressés peuvent donc être facturés en exonération de la TVA sous réserve que soient fournies les justifications prévues de l'article 42 de l'annexe IV au CGI à l'article 46 de l'annexe IV au CGI (II-A-4 § 220 et 230). Par ailleurs, ils peuvent recevoir leurs fournitures en franchise sous réserve de remettre une attestation à leurs fournisseurs.
4. Justificatifs à fournir
220
En dehors des obligations prévues à titre général pour tous les redevables de la TVA, les entreprises qui réalisent des opérations exonérées en vertu du 2° du II de l'article 262 du CGI sont soumises aux formalités particulières fixées de l'article 42 de l'annexe IV au CGI à l'article 46 de l'annexe IV au CGI.
Pour toutes ces opérations, le vendeur ou le prestataire doit tenir à l'appui de sa comptabilité :
- soit l'indication du numéro et de la date de l'acte de francisation ou d'inscription dans un bureau de douane ou de documents équivalents pour un navire ne battant pas pavillon français ;
- soit si ce titre n'a pas encore été délivré, le duplicata de la demande de francisation ou de l'inscription en douane visé par le service des douanes et qu'il leur appartient de réclamer à leurs acheteurs, ou de documents équivalents pour les navires étrangers.
Les références correspondantes doivent être reportées sur la facture destinée au client.
Lorsque l'administration délivrant l'immatriculation au commerce subordonne celle-ci à la réalisation du transfert de propriété du navire, il est admis que la mention « livraison exonérée en application du II de l'article 262 du CGI sous réserve de l'immatriculation définitive au commerce par l'administration de », complétée par le nom du pays dont le navire battra pavillon, remplace le numéro d'immatriculation.
Le vendeur ou le prestataire doit également détenir l'attestation établie par l'exploitation du navire mentionnée au I-C-1 § 140.
230
Par ailleurs, les personnes qui réalisent des opérations de réparation, entretien et transformation de bateaux exonérés doivent tenir leur comptabilité de façon à faire apparaître distinctement le montant des fournitures d'articles, quelle que soit leur nature, nécessitées par les opérations de réparation, d'entretien ou de transformation.
Remarque : Lorsqu'il n'est pas l'utilisateur du navire exonéré, le client délivre à son fournisseur une attestation, établie sous sa responsabilité, mentionnant les nom et adresse de l'entreprise utilisatrice du navire exonéré (compagnie de navigation, pêcheurs professionnels notamment) et comportant toutes précisions utiles sur le navire.
B. Livraisons et prestations de services portant sur les objets incorporés dans les navires ou utilisés pour leur exploitation en mer ainsi que sur les engins et filets de pêche (CGI, art. 262, II-3°)
1. Biens concernés
240
Le 3° du II de l'article 262 du CGI vise deux catégories de biens : les objets incorporés dans les navires désignés au 2° du II de l'article 262 du CGI ou utilisés pour leur exploitation en mer ainsi que les engins et filets de pêche.
a. Objets incorporés dans les navires ou utilisés pour leur exploitation en mer
250
L'exonération concerne les appareils, produits et articles destinés à être incorporés dans les navires exonérés ou utilisés pour leur exploitation en mer.
260
Le mot « incorporés » ne doit pas être pris dans son sens littéral et l'exonération est admise pour les objets de gréement et d'armement dont certains ne sont pas, au sens strict du mot, incorporés dans le navire.
Bénéficient donc de l'exonération tous les produits et articles bruts ou fabriqués destinés soit à former le corps du navire avec tous ses appareils et instruments de bord, soit à constituer l'outillage de celui-ci, l'ameublement des salons et cabines, leur mobilier et leur décoration. Il en est ainsi :
- des meubles, ustensiles de cuisine ;
- de l'outillage du bord ;
- des conteneurs maritimes ;
- des vêtements du personnel des compagnies de navigation, restant la propriété des compagnies, non revendus à leur personnel, destinés uniquement aux employés du bord, et repris à cette fin à l'inventaire de bord. Cependant, certaines compagnies de la marine marchande attribuent aux officiers et sous-officiers qui sont soumis au port obligatoire d'un uniforme dans l'exercice de leurs fonctions, une indemnité de « tenue » ou « d'habillement » dont le montant est porté au crédit d'un compte personnel ;
Remarque : Les attributaires deviennent ainsi propriétaires de leurs uniformes, même dans le cas où ceux-ci sont achetés, pour leur compte, par la compagnie de navigation.
Les ventes de tenues faites dans ces conditions ne peuvent pas être considérées comme portant sur des produits livrés aux compagnies de navigation et destinés à être incorporés dans les navires.
- des vêtements professionnels, tels que bottes, cirés, gants, qui sont livrés à des armateurs à la pêche ou à des patrons-pêcheurs.
270
S'agissant des navires de pêche, les biens livrés doivent être utilisés par l'équipage sur des navires affectés à la pêche professionnelle maritime, demeurer la propriété des armateurs ou des patrons-pêcheurs et être repris à l'inventaire du navire.
L'exonération est subordonnée à l'accomplissement des formalités décrites au II-B-3-c- § 390 et suiv..
Remarque : Le transport effectué sur le territoire national de produits destinés à être incorporés dans des navires constitue une prestation de service qui demeure imposable dans les conditions de droit commun.
b. Engins et filets de pêche
280
L'exonération ne s'applique qu'aux produits destinés à la pêche maritime professionnelle, y compris la pêche à pied.
Par engins et filets de pêche, il faut entendre les produits et objets susceptibles d'attirer, d'appâter, de prendre et de conserver le poisson, c'est-à-dire les appâts : rogue, tourteau, boëtte, etc. ; les lignes, hameçons, filets, carrelets, chaluts et leurs accessoires : flotteurs, plombs, etc. ; les caisses d'emballage (sous réserve qu'elles soient reprises à l'inventaire du bord) ; les produits utilisés pour la conservation des filets.
L'élevage des huîtres, des moules et autres coquillages ne procédant pas de l'exercice de la pêche maritime, les produits et engins livrés aux ostréiculteurs, mytiliculteurs et conchyliculteurs ne peuvent bénéficier de l'exonération.
L'exonération prévue au 3° du II de l'article 262 du CGI concerne exclusivement les engins et filets de pêche et ne s'applique donc pas aux matières premières servant à les fabriquer.
290
Toutefois, l'exonération a été étendue :
- aux cordes et ficelles spéciales pour chaluts et filets de pêche faites par les fabricants, lorsque les clients sont des pêcheurs ou armateurs procédant eux-mêmes à la fabrication ou la réparation de leurs filets ;
- aux bois, lattes et feuillards livrés aux inscrits maritimes, aux armateurs en vue de la fabrication des casiers pour la pêche en mer des crustacés.
2. Précisions relatives aux entreprises qui réalisent les opérations exonérées
300
L'exonération de TVA prévue au 3° du II de l'article 262 du CGI s'applique aux opérations de livraison, de location, de réparation et d'entretien portant sur les objets ainsi que sur les engins et filets pour la pêche maritime professionnelle, désignés au II-B-1 § 240 à 290.
D'une manière générale, cette exonération concerne les livraisons faites aux utilisateurs ainsi que les prestations de location, de réparation et d'entretien rendues à ces mêmes personnes. Toutefois, cette condition n'est pas exigée lorsqu'en raison de la nature des biens, leur utilisation dans les conditions qui permettent l'exonération prévue au 3° du II de l'article 262 du CGI ne fait aucun doute. Il peut en être ainsi des opérations de l'espèce portant sur certains engins et filets de pêche destinés à la pêche maritime professionnelle.
310
Il est admis que les constructeurs et les réparateurs puissent acquérir en franchise de taxe, sous le couvert d'attestation du type de celle prévue au I de l'article 275 du CGI, les biens destinés aux livraisons prévues à ce même article ainsi que les fournitures nécessaires à la construction ou à la réparation des objets désignés au 3° du II de l'article 262 du CGI. Pour les constructeurs, le contingent d'achats en franchise est égal au montant des livraisons prévues au I de l'article 275 du CGI réalisées au cours de l'année précédente et des livraisons pendant la même période d'objets exonérés qu'ils ont construits. Pour les réparateurs, ce contingent est constitué par la valeur des fournitures utilisées à l'occasion des réparations effectuées au cours de l'année précédente.
320
En ce qui concerne les entreprises qui participent, en qualité de sous-traitant, à des opérations de construction ou de réparation des objets exonérés par la 3° du II de l'article 262 du CGI, les dispositions figurant au II-A-4 § 220 et 230 sont applicables dans les mêmes conditions.
3. Justificatifs à fournir
330
En dehors des obligations prévues à titre général pour tous les redevables de la TVA, les entreprises, qui réalisent des opérations exonérées en application du 3° du II de l'article 262 du CGI, sont soumises aux formalités prévues aux articles 44 et suivants de l'annexe IV au CGI.
a. Opérations portant sur des objets destinés à être incorporés dans les navires exonérés ou à être utilisés pour leur exploitation en mer
340
Les entreprises concernées indiquent sur leurs factures :
- le nom du navire, les numéro et date de francisation ou d'inscription correspondants ou la mention équivalente pour les navires étrangers ;
- la qualité de l'acheteur ou du donneur d'ordre (compagnie de navigation, pêcheur maritime professionnel notamment) justifiant la franchise. L'attestation, prévue au I-C-1 § 140 et dont le modèle est disponible en annexe (BOI-LETTRE-000235), doit être remise par l'intéressé, soit pour chaque commande, soit pour l'année entière. Dans ce cas, les fournisseurs indiquent au verso de l'attestation les dates et les numéros de factures établies au bénéfice de son signataire.
350
Les produits et fournitures achetés par les compagnies de navigation et les armateurs à la pêche peuvent être conservés par ces derniers un certain laps de temps avant d'être incorporés dans l'un des navires qu'ils exploitent.
Dans ce cas, les entreprises, qui réalisent des livraisons portant sur ces produits, sont dispensées de porter sur leurs factures les mentions relatives à l'identité du bâtiment ou du navire. En contrepartie, l'attestation que doit remettre l'acheteur pour justifier sa qualité doit indiquer que les produits sont destinés à être conservés provisoirement en magasin. En outre, l'acheteur doit être à même de justifier la destination donnée ultérieurement aux produits.
360
En ce qui concerne les conteneurs maritimes, des obligations particulières sont fixées par la DGDDI de manière à assurer le contrôle de leur utilisation.
S'agissant des livraisons et locations à des pêcheurs professionnels, il y a lieu d'appliquer les mesures analysées au II-B-3-b § 380.
370
Par ailleurs, les entreprises qui réalisent des opérations de réparation et entretien sur les objets incorporés dans les navires tiennent leur comptabilité de façon à faire apparaître distinctement le montant des fournitures d'articles que nécessitent les opérations de réparation ou de transformation, et ce, quelle que soit la nature des articles.
b. Opérations portant sur des engins et filets de pêche
380
En raison des difficultés que l'application stricte des dispositions de l'article 44 de l'annexe IV au CGI pourrait entraîner au cas particulier, les obligations des entreprises se limitent à l'indication sur leurs factures de la qualité du pêcheur maritime professionnel pour le compte duquel les opérations ont été réalisées.
Cette qualité est établie par la remise d'une attestation émanant de la direction départementale des territoires et de la mer auprès de laquelle est enregistré le pêcheur ou l'armateur.
L'attestation est considérée comme valable pour toutes les opérations exonérées réalisées pour le compte d'un même pêcheur ou armateur tant que l'intéressé reste enregistré auprès de la même direction départementale des territoires et de la mer.
Les coopératives maritimes, qui sont en principe constituées exclusivement entre marins-pêcheurs, sont dispensées d'exiger cette justification dès lors que leur comptabilité permet d'identifier les acheteurs et de vérifier leur qualité de pêcheur professionnel.
c. Livraisons de vêtements professionnels à des armateurs à la pêche ou à des patrons-pêcheurs
390
Les livraisons de certains vêtements professionnels à des armateurs à la pêche ou à des patrons-pêcheurs peuvent bénéficier d'une exonération de TVA sous réserve du respect de certaines formalités.
Les armateurs ou les patrons-pêcheurs doivent, avant la livraison des biens, remettre à leurs fournisseurs une attestation, visée par le service des finances publiques dont ils dépendent, indiquant, pour chaque commande, le nom du bâtiment ou du navire affecté à la pêche professionnelle maritime et sur lequel les vêtements professionnels sont destinés à être utilisés.
Remarque : Les armateurs ou les patrons-pêcheurs peuvent, le cas échéant, être recherchés en paiement de la TVA lorsque les vêtements achetés n'ont pas reçu l'affectation pour laquelle l'exonération a été accordée.
400
Lorsque la présentation de l'attestation au visa du service constitue une gêne sérieuse pour les armateurs ou les patrons-pêcheurs, le directeur départemental des finances publiques peut, sur justification fournie par les intéressés, accorder la dispense de visa. Chaque année, les armateurs ou les patrons-pêcheurs informent leurs fournisseurs, à l'aide d'une formule visée par le service des Finances publiques, que la dispense est valable pour l'année en cours.
La décision de dispense est mentionnée sur l'attestation délivrée au fournisseur. Au début de l'année suivante, les armateurs ou les patrons-pêcheurs déposent auprès du service des finances publiques un relevé indiquant le nom du bâtiment ou du navire, l'importance de l'équipage et faisant apparaître, au regard de chaque fournisseur, la nature, le nombre et le montant des achats de vêtements professionnels effectués en exonération de taxe pour les besoins de l'activité de pêche professionnelle maritime.
De leur côté, les fournisseurs sont tenus, après s'être assurés de la qualité de pêcheur professionnel maritime de leurs clients, de mettre à l'appui de leur comptabilité les attestations délivrées par ceux-ci et d'indiquer sur leurs factures, outre le nom de l'armateur ou du patron-pêcheur, le nom du bâtiment ou du navire et, le cas échéant, les numéro et date de francisation ou d'inscription correspondants.
C. Avitaillement des navires (CGI, art. 262, II-6°)
410
Le 6° du II de l'article 262 du CGI exonère de la TVA les livraisons de biens destinés à l'avitaillement des navires désignés au 2° de l'article 262 du CGI ainsi que des navires de guerre tels qu'ils sont définis à la sous-position 89-06 du tarif douanier commun.
1. Définition des produits d'avitaillement
420
Sont considérés comme produits d'avitaillement, à l'exclusion de tous les autres produits :
- les fournitures de bord, c'est-à-dire les produits qui sont la propriété du bord et destinés à l'entretien du bord (par exemple : les cartes de navigation) ;
- les produits utilisables à bord pour les besoins particuliers du personnel naviguant ; il s'agit essentiellement des objets personnels et portatifs de faible valeur de l'équipage ;
- les provisions de bord qui sont les produits destinés uniquement à la consommation à bord par les membres de l'équipage et les passagers (vivres, boissons, tabacs manufacturés).
- les produits pétroliers et assimilés inscrits au tableau B du 1 de l'article 265 du code des douanes. Ces produits sont destinés à être consommés comme combustibles, carburants ou lubrifiants à bord des bateaux bénéficiaires à l'occasion de leur navigation ou pour tout autre usage nécessaire à la navigation.
Il est rappelé que les biens destinés à la consommation immédiate à bord sont les biens qui disparaissent par leur premier usage (vivres, boissons) ou qui ne peuvent être emportés. Ainsi, ne peuvent être achetés hors taxe au titre de l'avitaillement, notamment : les pellicules photos, appareils photographiques jetables, stylos, produits de confiserie, ainsi que l'ensemble des produits livrés emballés individuellement qui peuvent être emportés.
430
L'approvisionnement en biens d'avitaillement est en principe limité aux quantités nécessaires aux besoins normaux de la consommation à bord, eu égard à la durée du trajet, au nombre de passagers et de membres d'équipage présents à bord du moyen de transport et aux stocks de ces mêmes biens déjà présents à bord.
440
Les divers objets qui composent le matériel ou le mobilier de bord ne sont pas des produits d'avitaillement (II-B-1-a § 250 et suiv.).
450
La glace hydrique et le sel embarqués à bord des navires pratiquant la pêche sont considérés comme produits d'avitaillement. Il en est de même des imprimés et articles publicitaires que les compagnies de navigation maritime utilisent dans leurs agences à l'étranger.
2. Formalités
460
Les formalités douanières à accomplir diffèrent selon que les marchandises sont livrées à bord des navires ou mises en entrepôt d'avitaillement.
Ces formalités relèvent de la DGDDI.
465
Il est précisé, toutefois, que conformément au 5 de l'article 74 de l'annexe III au CGI, l'exonération de TVA dont bénéficient les livraisons de biens d'avitaillement effectuées pour les besoins des navires désignés aux I-A § 1 et suivants est justifiée par la production par l'assujetti vendeur (avitailleur) à chaque livraison d'une déclaration en douane ou tout autre document en tenant lieu prévu par la réglementation douanière. L'avitailleur conserve à l'appui de sa comptabilité ces documents, après avis du service des douanes chargé du contrôle de la mise à bord des biens.
Pour mémoire, l'exploitant du navire devra présenter à son fournisseur l'attestation prévue au I-C-1 § 140.
(470)
D. Prestations de services effectuées pour les besoins directs des navires et de leur cargaison (CGI, art 262, II-7°)
480
Le 7° du II de l'article 262 du CGI exonère de TVA les prestations de services effectuées pour les besoins directs des navires, désignés au 2° de l'article 262 du CGI et définis au I-A § 10 à 100, et de leur cargaison.
1. Prestations de services effectuées pour les besoins directs des navires
490
Les prestations de services concernées sont définies à l'article 73 B de l'annexe III au CGI. Elles peuvent être classées en deux groupes selon leur nature, ou compte tenu de la qualité de la personne qui les réalise.
a. Opérations exonérées en raison de leur nature
500
La plupart de ces opérations sont habituellement réalisées dans les enceintes portuaires. Il s'agit :
- du pilotage du navire ;
- du remorquage. La notion de remorquage s'étend à l'ensemble des services rendus par les entreprises propriétaires de remorqueurs aux utilisateurs de navires désignés au 2° du II de l'article 262 du CGI. Les services en question ne consistent pas nécessairement en des déplacements de navires. C'est ainsi que l' « attente », qui implique simplement que le remorqueur ait été attaché au navire, peut être assimilée à un remorquage. Il en est de même du « déplacement » du remorqueur, lequel n'est pas suivi d'un remorquage effectif, soit parce que les conditions météorologiques ne le permettent pas, soit parce que les nécessités commerciales imposent au navire de rester dans le port pendant un délai supplémentaire ;
- de l'amarrage, c'est-à-dire de l'ensemble des opérations ayant pour but l'immobilisation du navire à quai, l'amarrage proprement dit, le désamarrage, le halage, le lamanage ;
- de l'utilisation des installations portuaires, c'est-à-dire notamment de la manœuvre des écluses et des ponts, de l'occupation des quais, bassins et ouvrages propres au stationnement ou à la réparation des navires, des services de liaison par vedettes entre les quais et les navires au mouillage, de l'utilisation du matériel de manutention (grue pour le chargement de matériel à bord, par exemple), de l'éclairage des installations et du chenal ;
- des opérations d'entretien du navire et du matériel de bord. On peut citer à ce titre les opérations de désinfection, de dératisation, de désinsectisation, de nettoyage et de dégazage des cales, le blanchissage du linge de bord, etc. La réparation des navires n'est pas visée par l'article 73 B de l'annexe III au CGI, car elle bénéficie de l'exonération prévue au 2° du II de l'article 262 du CGI ;
- du gardiennage et des services de prévention et de lutte contre l'incendie ;
- des visites de sécurité, examens de carènes, expertises techniques. En ce qui concerne les expertises techniques, l'exonération peut être admise pour les contrôles effectués sur un matériel destiné à être incorporé dans un navire désigné au 2° du II de l'article 262 du CGI et qui se trouve encore à quai ou chez le fournisseur ;
- de l'assistance et sauvetage du navire (y compris le sauvetage de l'équipage et de la cargaison, le renflouement du navire et l'enlèvement d'une épave à l'entrée d'un port) ;
- des expertises ayant trait à l'évaluation des dommages subis par les navires et des indemnités d'assurances destinées à réparer le préjudice en résultant (II-D-3-c § 590) ;
- des prestations des greffiers des tribunaux de commerce qui consistent, d'une part, à viser, coter et parapher le journal de mer, d'autre part, à enregistrer et, éventuellement, à procéder à l'affirmation du rapport de mer qu'un capitaine de navire est tenu, en certaines circonstances (accidents divers à bord, incendies, etc.) de remettre au greffe du tribunal de commerce après l'arrivée du bâtiment au port.
Remarque : L'affirmation est une procédure particulière demandée au greffier qui consiste à authentifier les faits décrits sur le rapport de mer.
510
L'exonération est applicable même dans l'hypothèse où les services énumérés ci-dessus sont rendus pour les besoins d'un navire exonéré qui n'est pas encore francisé.
b. Opérations exonérées compte tenu de la personne qui les réalise
520
Sont à ce titre considérées comme des prestations de services effectuées pour les besoins directs des navires visés aux I-A § 10 à 100, les opérations réalisées dans l'exercice de leur profession par :
- les courtiers conducteurs et interprètes de navires ;
- les consignataires et agents maritimes qui sont chargés de représenter les intérêts des compagnies de navigation ;
- les gérants de navires ; il s'agit des personnes qui assurent la gestion d'un navire pour le compte du propriétaire ou de l'armateur et non celles qui exploitent pour leur propre compte un navire pris en location.
Les opérations réalisées par ces assujettis sont imposables dans les conditions de droit commun lorsqu'elles ne sont pas spécifiques à leur profession.
2. Prestations de services effectuées pour les besoins directs de la cargaison des navires
530
Les prestations de services concernées sont définies à l'article 73 C de l'annexe III au CGI. Il s'agit des prestations :
- de chargement et déchargement du navire ;
- de manutention de la marchandise accessoire au chargement et au déchargement du navire (II-D-1 § 490 et suiv.) ;
- de location de matériel pour le chargement et le déchargement du navire ;
- de location de contenants et de matériel de protection de la marchandise. Il s'agit de la location pour une utilisation, à quai ou à bord, de conteneurs, cadres, caisses, palettes, agrès, bâches ;
- de gardiennage de la marchandise : à bord du navire ou pendant la période d'attente de la marchandise dans le port ;
- de stationnement et traction des wagons de marchandises sur les voies de quai ;
- de magasinage de la marchandise nécessaire au transport par voie d'eau, dans la limite des quinze jours qui précédent l'embarquement ou qui suivent le débarquement de la marchandise. Sont concernés les frais d'utilisation d'entrepôts, magasins, hangars, chais, silos, chambres froides, etc., y compris les frais de brouettage, de manutention et d'assurance afférents au magasinage. La mesure s'applique éventuellement au magasinage des produits de la pêche maritime ;
- d'usage des halles à marée pour la vente aux enchères des produits de la pêche maritime. Cette disposition vise principalement les opérations rémunérées par la « taxe de criée » (BOI-TVA-CHAMP-30-10-60-10) ;
- d'embarquement et débarquement des passagers et de leurs bagages ; opérations d'assistance aux passagers (notamment transport des passagers de la gare maritime au bateau), opérations relatives à l'enregistrement des passagers et à celui de leurs bagages ;
- de location de matériels et d'équipements nécessaires aux opérations d'embarquement ou de débarquement des passagers et de leurs bagages (passerelles, chariots de manutention, etc.) ;
- d'usage des gares maritimes ;
- d'expertises ayant trait à l'évaluation des dommages subis par les passagers et les marchandises ainsi que des indemnités d'assurances destinées à réparer le préjudice qui en résulte (II-D-3-c § 590).
Par ailleurs, les prestations se rapportant à l'importation d'une cargaison (en France ou dans un autre État membre de l'Union européenne) sont exonérées, lorsque leur prix est compris dans la base d'imposition à l'importation (CGI, art. 262, II-14° et directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de la taxe sur la valeur ajoutée, art. 144).
3. Précisions complémentaires
a. Manutention de la marchandise accessoire au chargement ou au déchargement du navire
540
L'opération de manutention peut être effectuée soit à bord (arrimage, désarrimage, saisissage, accorage, hissage, etc.), soit à quai, avant ou après débarquement (relevage, marquage, étiquetage, comptage, mesurage, pesage, jaugeage, pointage, échantillonnage, bâchage, balayage des quais, remplissage, dépotage et groupage des cadres ou conteneurs, etc.). L'exonération peut être admise dans les mêmes conditions pour les opérations d'expertise des marchandises et pour la fourniture de main d'œuvre en vue du chargement et du déchargement du navire ou de la manutention de la marchandise.
550
Il est admis que l'exonération prévue au 7° du II de l'article 262 du CGI s'applique à toutes les opérations que les entreprises de manutention effectuent dans le cadre normal de leur profession et qui concernent les marchandises composant la cargaison des navires désignés au 2° du II de l'article 262 du CGI.
Ainsi l'exonération est également admise pour les opérations ci-après :
- déchargement du véhicule apportant la marchandise au port d'embarquement (même dans le cas où la marchandise entre en magasin ou en entrepôt) ;
- chargement du véhicule utilisé pour le transport de la marchandise à partir du port de débarquement. Toutefois, l'exonération n'est pas applicable à la manutention des marchandises effectuée plus de quinze jours après le début du magasinage ;
- manutention nécessaire à la présentation des marchandises en douane ;
- réparation sommaire des emballages détériorés ;
- ensachage des produits en vrac ;
- triage des marchandises.
560
En raison des distances relativement importantes parfois imposées aux usagers des ports, les déplacements de marchandises accessoires au chargement ou au déchargement des navires ne peuvent pas toujours être effectués à l'aide de simples engins de manutention et nécessitent le recours à de véritables moyens de transports tels que camions, wagons, etc.
Il est admis que, quelle que soit la nature des moyens utilisés, les opérations suivantes soient considérées comme des manutentions portuaires :
- déplacements portant sur des marchandises destinées à être embarquées et qui sont nécessaires à leur transfert depuis les installations de magasinage ou les aires de stationnement portuaires ou à partir des véhicules les ayant transportées au port, jusqu'au quai d'embarquement de ces marchandises ;
- déplacements de marchandises débarquées et effectués depuis les quais de débarquement jusqu'aux installations de magasinage ou aux aires de stationnement portuaires ou jusqu'aux véhicules qui doivent les transporter chez leurs destinataires.
570
L'application de cette mesure est subordonnée au respect des conditions ci-après :
- les opérations dont il s'agit doivent être normalement effectuées à l'intérieur des limites du port. Toutefois, l'organisation de certains ports ne permet pas toujours que toutes les manutentions accessoires au chargement ou au déchargement des navires soient effectuées dans ces limites. Dans de tels cas, l'administration examine les demandes de dérogation motivées qui lui sont présentées par les organismes professionnels concernés ;
- les déplacements de marchandises débarquées doivent être effectués dans la limite des quinze jours qui suivent leur débarquement. En revanche, il est admis qu'il ne soit pas fait application d'un délai maximum de quinze jours lorsque les manutentions portent sur des marchandises en cours d'embarquement.
b. Location de matériel pour le chargement et le déchargement du navire
580
L'exonération prévue à l'article 73 C de l'annexe III au CGI relative à la location de matériel pour le chargement et le déchargement du navire concerne :
- les locations avec ou sans personnel de conduite, à quai ou à bord, des différents engins de manutention en usage dans les ports (grues, ponts roulants, pompes, etc.) ;
- les locations d'engins que les entreprises de manutention se consentent entre elles sous réserve que ces matériels soient exclusivement utilisés, à quai ou à bord, pour le chargement et le déchargement des navires désignés au 2° du II de l'article 262 du CGI ;
- les locations d'engins de manutention consenties à une entreprise de manutention par une entreprise ayant pour activité la location d'engins de manutention, lorsque les matériels ne sont utilisés dans un port français que pour le chargement ou le déchargement de ces mêmes navires.
c. Expertises relatives à l'évaluation des dommages subis par les passagers, les navires ou leur cargaison pour fixer les indemnités d'assurances
590
Les expertises ayant trait à l'évaluation en vue de fixer les indemnités d'assurances des dommages subis par les navires désignés au 2° du II de l'article 262 du CGI, par les passagers et la cargaison de ces moyens de transport sont exonérées (CGI, ann. III, art. 73 C, dernier alinéa).
Les expertises ayant pour objet l'évaluation des dommages causés au personnel navigant des navires peuvent également bénéficier de ces dispositions.
Il en est de même des expertises se rapportant à l'évaluation des dommages subis par les marchandises à l'occasion des opérations de chargement ou de déchargement des navires.
Les expertises consistant à rechercher les causes et les responsabilités des accidents divers subis par les navires ainsi que par les passagers ou la cargaison sont également exonérées dès lors que ces opérations sont effectuées en vue d'apprécier les dommages corporels ou matériels survenus à ces personnes ou à ces biens et de fixer les indemnités d'assurances en résultant.
d. Participations financières réclamées à leurs usagers par les grands ports maritimes ou port autonome au titre des frais d'équipement
600
Les grands ports maritimes réclament à certains usagers, en sus des droits et taxes portuaires habituels, des participations destinées au financement d'équipements dont la création répond à des besoins spécifiques aux utilisateurs concernés.
Ces participations financières revêtent différentes formes, notamment :
- surtaxes perçues, par exemple, à la tonne déchargée ;
- prise en charge directe du coût des travaux ou d'une quote-part de celui-ci.
Ces participations financières constituent tout ou partie de la rémunération de services rendus par le port autonome ; elles suivent donc le régime de TVA applicable à ces services. Elles peuvent ainsi bénéficier de l'exonération de la taxe, lorsque les services auxquels elles se rapportent sont effectués pour les besoins des navires désignés au 2° du II de l'article 262 du CGI et figurent parmi ceux qui sont énumérés à l'article 73 B de l'annexe III au CGI et à l'article 73 C de l'annexe III au CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-CHAMP-30-30-30-10
|
https://bofip.impots.gouv.fr/bofip/231-PGP.html/identifiant=BOI-TVA-CHAMP-30-30-30-10-20210224
|
2021-02-24 00:00:00
|
b5ede18c6742856b643611f5586e46c099e868b70942d27f252b8f4560c04e92
|
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] |
1
Afin d’encourager la création et la reprise d’activités sur les territoires
ruraux, l’article 44 quindecies du code général des impôts (CGI) prévoit un régime d’exonération d’impôt sur les
bénéfices en faveur des entreprises qui sont créées ou reprises entre le 1er janvier 2011 et le 31 décembre 2020 dans les zones de revitalisation rurale (ZRR) définies à
l’article 1465 A du CGI.
10
Sont examinés dans la présente section :
- les conditions d'éligibilité (sous-section 1,
BOI-BIC-CHAMP-80-10-70-10) ;
- les opérations éligibles (sous-section 2,
BOI-BIC-CHAMP-80-10-70-20) ;
- la portée et le calcul des allègements fiscaux (sous-section 3,
BOI-BIC-CHAMP-80-10-70-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-80-10-70
|
https://bofip.impots.gouv.fr/bofip/4671-PGP.html/identifiant=BOI-BIC-CHAMP-80-10-70-20190626
|
2019-06-26 00:00:00
|
17603f3973862013731b6c00b75ae7f841f16b7fcc8dd972e3c652390e040f7e
|
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] |
I. Taxation ou évaluation d'office pour absence ou insuffisance de réponse aux demandes d'éclaircissements et de
justifications
1
Dans la plupart des cas, les réponses aux demandes de renseignements adressées aux contribuables
qui ont régulièrement souscrit leur déclaration d'ensemble des revenus conduisent, soit au classement des éléments recueillis, soit à la proposition d'une rectification en suivant la procédure prévue
par l'article L. 55 du livre des procédures fiscales (LPF) ; BOI-CF-IOR-10.
Il en est de même des réponses aux demandes d'éclaircissements ou de justifications adressées,
le cas échéant, à l'intéressé en vertu des dispositions de l'article L. 16 du LPF.
Toutefois, en cas d'absence ou de refus de réponse à ces dernières demandes, ou encore en cas de
réponses équivalant par leur imprécision à un défaut de réponse, l'administration est en droit d'établir l'imposition par voie de taxation ou d'évaluation d'office conformément aux dispositions de
l'article L. 69 du LPF, l'article L. 70 du
LPF et des 3°, 4° et 5° de l'article L. 73 du LPF.
Le I-A § 10 décrit la procédure d'évaluation d'office applicable à certains
revenus catégoriels : les revenus fonciers (LPF, art. L. 73, 3°), les gains de cession de valeurs mobilières et de droits sociaux (LPF, art. L. 73, 4°) et les plus-values (LPF, art. L. 73, 5°) ;
Le I-B § 240 évoque les conditions particulières
de mise en œuvre de la procédure de taxation d'office prévue à l'article L. 69 du LPF, à l'issue d'un examen de la situation fiscale personnelle (ESFP).
A. Demandes de justifications concernant les revenus fonciers, les gains de cessions de valeur mobilière et de droits
sociaux et les plus-values
10
En application du deuxième alinéa de
l'article L. 16 du LPF, l'administration peut demander au contribuable des justifications sur tous les éléments servant
de base à la détermination du revenu foncier tels qu'ils sont définis de l'article 28 du code général des impôts (CGI) à
l'article 33 quinquies du CGI, des gains de cession de valeurs mobilières ou de droits sociaux et des plus-values tels
qu'ils sont définis respectivement de l'article 150-0 A du CGI à
l'article 150-0 E du CGI et de l'article 150 U du
CGI à l'article 150 VH du CGI.
20
Si le contribuable s'abstient de répondre, ses revenus ou ses gains peuvent être évalués
d'office en vertu du 3°, 4° et 5° de l'article L. 73 du LPF.
1. Demandes de justifications faites sur le fondement du deuxième alinéa de l'article L. 16 du LPF
a. Champ d'application
1° Revenus fonciers
30
Le service peut demander des justifications sur tous les éléments servant de base à la
détermination des revenus imposables tels qu'ils sont définis de l'article 28 du CGI à
l'article 33 quinquies du CGI.
L'article 28 du CGI,
l'article 29 du CGI, l'article 30 du CGI et
l'article 31 du CGI traitent du revenu net, du revenu brut et des charges,
l'article 33 bis du CGI et l'article 33 ter du CGI
du bail à construction, l'article 33 quater du CGI des loyers soumis à la TVA et
l'article 33 quinquies du CGI du bail à réhabilitation.
2° Gains de cession de valeurs mobilières et de droits sociaux
40
En application du deuxième alinéa de
l'article L. 16 du LPF l'administration peut demander au contribuable des justifications sur tous les éléments servant de
base à la détermination des gains de cession de valeurs mobilières et de droits sociaux tels qu'ils sont définis de l'article
150-0 A du CGI à l'article 150-0 E du CGI. Ainsi, cette demande peut porter notamment :
- sur les éléments et documents justifiant de l'assiette de la plus-value (avis d'opéré,
bordereau d'opérations, etc.) ;
- sur tout document que le contribuable est tenu de présenter à l'appui de la déclaration
spéciale des plus-values, conformément aux dispositions prévues par le décret fixant les conditions d'application du régime d'imposition des plus-values de cession à titre onéreux et de droits sociaux
réalisées par les particuliers.
3° Plus-values
50
En application du deuxième alinéa de
l'article L. 16 du LPF, l'administration peut demander au contribuable des justifications sur tous les éléments servant
de base à la détermination des plus-values telles qu'elles sont définies de l'article 150 U du CGI à
l'article 150 VH du CGI. Ainsi, cette demande peut notamment concerner les éléments et documents justifiant de l'assiette des
plus-values (factures des travaux, justifications des frais d'acquisitions s'ils sont pris en compte pour leur montant réel, etc.).
b. Procédure de la demande de justifications
1° Forme de la demande
60
La demande doit être obligatoirement faite par lettre recommandée avec avis de réception.
2° Contenu de la demande
70
La demande doit satisfaire aux conditions de forme prévues au quatrième alinéa de
l'article L. 16 du LPF et indiquer explicitement les points sur lesquels elle porte.
Il convient donc que le service se réfère aux différents éléments de détermination :
- du revenu net foncier tel qu'il ressort de la déclaration annexe n° 2044
(CERFA n° 10334) ;
- ou du gain net de cession de valeurs mobilières et de droits sociaux tel qu'il ressort de la
déclaration spéciale des gains de cession de valeurs mobilières et de droits sociaux (déclaration n° 2074 ; CERFA n° 11905) ;
- de la plus-value telle qu'elle ressort de la déclaration n° 2048-IMM-SD
(CERFA n° 12359).
Les imprimés nos 2044, 2074 et 2048-IMM-SD
sont accessibles en ligne sur le site
www.impots.gouv.fr à la rubrique de "Recherche de
formulaires".
Le service doit, en outre, aviser le contribuable des conséquences résultant pour lui d'un
éventuel refus de réponse ou d'une réponse équivalant, par son imprécision, à un défaut de réponse.
3° Délai de réponse
80
Le délai ne peut être inférieur à deux mois
(LPF, art. L. 16 A).
90
Le délai de deux mois dont dispose le contribuable pour répondre à une demande
d'éclaircissements ou de justifications a pour point de départ la date de réception ou de remise au contribuable de cette demande. Il expire à la fin du jour du deuxième mois portant le même quantième
que celui de son point de départ.
Toutefois, si le dernier jour du délai est un samedi, un dimanche ou un jour férié ou chômé,
le délai est prolongé jusqu'au premier jour ouvrable suivant.
100
Lorsque le contribuable sollicite un délai complémentaire pour répondre à la demande
d'éclaircissements ou de justifications, il doit en faire la demande par écrit ; cette demande doit préciser la durée du délai souhaité.
Dans cette hypothèse, il incombe au service d'apprécier s'il accorde un délai complémentaire
et d'informer le contribuable de la décision retenue en lui indiquant, dans l'affirmative, la date d'expiration du délai complémentaire accordé.
Dans la négative, le contribuable sera informé du refus du report de délai afin de lui
permettre de s'organiser pour répondre dans le délai légal imparti, si tant est que le service a lui-même été saisi suffisamment tôt.
2. Conséquences du défaut de réponse ou d'une réponse assimilable à un refus de répondre
110
Lorsque le contribuable s'abstient de répondre à la demande de justifications qui lui a été
adressée sur le fondement du deuxième alinéa de l'article L. 16 du LPF ou adresse une réponse assimilable à un refus de
répondre, le service évalue d'office ses revenus fonciers, ses gains de cession de valeurs mobilières et de droits sociaux, ou ses plus-values.
a. Champ d'application de l'évaluation d'office prévue aux 3°, 4° et 5° de l'article L. 73 du LPF
120
Pour cette évaluation d'office, il y a lieu d'appliquer les solutions retenues en matière de
taxation d'office en cas d'absence de réponses aux demandes d'éclaircissements ou de justifications portant sur les points visés aux premier et troisième alinéas de
l'article L.16 du LPF.
À titre de rappel, deux cas sont à distinguer :
1° Le contribuable ne répond pas ou répond hors délai
130
Il peut se voir appliquer la procédure d'évaluation d'office.
En cas de réponse tardive d'un contribuable, le service doit examiner les justifications
apportées par ce dernier et les accepter si elles sont suffisantes.
2° Le contribuable répond dans les délais
140
Il n'y a pas, en principe, application de la procédure d'évaluation d'office, à moins que la
réponse puisse être assimilée à un véritable refus de répondre.
150
Toutefois, lorsque, à l'issue du délai de deux mois ou du délai complémentaire accordé au
contribuable sur sa demande, les explications fournies sont insuffisantes ou nécessitent des justifications, une mise en demeure l'invitant à compléter sa réponse dans les trente jours lui est
adressée. Ce délai a pour point de départ la date de réception ou de remise au contribuable de la mise en demeure et pour point d'arrivée la date d'envoi de la réponse au service (le cachet de la
Poste faisant foi ; LPF, art. L. 286). Il se décompte comme un délai franc ; dès lors, il doit être fait abstraction du
jour du point de départ du délai et de celui de son échéance.
160
La mise en demeure doit indiquer expressément :
- les éléments de la réponse initiale à compléter ou à préciser ;
- les justifications manquantes.
170
Ce n'est que dans l'hypothèse où, dans le délai de trente jours imparti, le contribuable n'a
pas répondu par écrit à la mise en demeure ou que sa réponse reste insuffisante ou encore n'est pas appuyée des justifications indispensables, qu'il peut être regardé comme s'étant abstenu de répondre
et que, par suite, le service est en droit d'appliquer la procédure d'évaluation d'office.
180
Dans tous les cas litigieux, le service doit recourir à la procédure de rectification
contradictoire. En effet, si le bien-fondé de l'évaluation était contesté ultérieurement, le service devrait établir que la réponse du contribuable équivalait à un défaut de réponse.
b. Modalités d'établissement de l'imposition
1° Déroulement de la procédure
190
Le contribuable doit être obligatoirement informé des motifs de droit ou de fait qui
justifient l'utilisation de la procédure d'office au niveau catégoriel et des modalités de détermination des bases ou des éléments servant au calcul des impositions
(LPF, art. L. 76).
200
La notification de rehaussements effectuée selon cette procédure produit de plein droit ses
effets au niveau du revenu global du contribuable sans qu'il soit besoin de procéder à une nouvelle notification à ce niveau sauf, bien entendu, si d'autres éléments de la déclaration d'ensemble des
revenus sont remis en cause.
En ce sens,
CE, arrêts du 18 novembre 1983 nos
32167 et 32169.
2° Détermination de la base d'imposition
210
Le service doit faire connaître au contribuable la méthode adoptée pour déterminer la base
d'imposition relative aux revenus fonciers, aux gains de cession de valeurs mobilières et de droits sociaux ou aux plus-values.
Il doit s'attacher à faire une évaluation aussi exacte que possible des éléments qui
concourent à la détermination de la base imposable de manière à éviter l'établissement d'impositions manifestement excessives.
c. Pénalités
220
Les droits sont majorés de l'intérêt de retard en cas de bonne foi et des majorations de 40 %
en cas de manquement délibéré ou de 80 % en cas de manœuvres frauduleuses.
En ce qui concerne les motivations des pénalités, se reporter au
BOI-CF-INF-30-20.
d. Contestation de la base d'imposition
230
Le contribuable dont l'assiette a été évaluée d'office est en droit, conformément aux
dispositions de l'article L. 76 A du LPF, de contester son imposition après établissement du rôle, par voie de
réclamation. Mais devant la juridiction contentieuse, il ne peut obtenir de réduction de ladite imposition que s'il apporte la preuve de l'exagération de cette dernière.
B. Conditions particulières de mise en œuvre de la taxation d'office prévue à l'article L. 69 du LPF à l'issue d'un examen
de la situation fiscale personnelles (ESFP)
240
L'article L. 76 du
LPF, a prévu la possibilité de saisir la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, à l'initiative des contribuables ou de l'administration, des cas de
taxation d'office en application de l'article L. 69 du LPF à l'issue d'un examen contradictoire de la situation fiscale
personnelle lorsque le désaccord persiste sur les rehaussements notifiés.
En outre, il résulte du premier alinéa de
l'article 1651 G du CGI, que le contribuable peut, pour des motifs tirés de la protection de sa vie privée, demander la
saisine de la commission d'un autre département que celui de son domicile.
250
Contrairement aux autres cas de procédures d'office, les rehaussements ne doivent pas
seulement être portés à la connaissance du contribuable pour qu'il en soit simplement informé ; ils doivent, en pratique, lui être notifiés pour qu'il exprime son accord ou qu'il présente ses
observations dans le cadre d'une procédure qui lui permettra, en cas de désaccord persistant, de demander la saisine de la commission départementale.
Les conséquences sont les suivantes.
1. Notification de rehaussements
260
Les rehaussements effectués selon la procédure de taxation d'office en application de
l'article L. 69 du LPF sont notifiés au contribuable ; celui-ci dispose d'un délai de trente jours pour faire parvenir son
acceptation ou ses observations.
2. Défaut de réponse
270
En cas de défaut de réponse à la notification des rehaussements, le contribuable est réputé
avoir tacitement accepté les rehaussements.
3. Désaccord du contribuable sur les rehaussements notifiés.
280
En cas de désaccord sur les rehaussements notifiés, une lettre n° 3926
« Réponse aux observations du contribuable » est adressée au contribuable ; elle lui indique les raisons pour lesquelles les rehaussements sont maintenus et mentionne la possibilité de saisir la
commission départementale des impôts directs et des taxes sur le chiffre d'affaires.
4. Modalités de saisine de la commission
290
Le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse à
ses observations (LPF, art. R*. 59-1) pour faire part de son intention de saisir du désaccord la commission
départementale des impôt directs et des taxes sur le chiffre d'affaires.
À cette occasion, le contribuable doit préciser s'il souhaite que, pour des motifs liés à la
protection de sa vie privée, une autre commission que celle du département de son domicile soit saisie du dossier. Ce département sera alors choisi par le président du tribunal administratif dans le
ressort de ce tribunal.
Pour apprécier la nécessité d'exercer cette faculté, le contribuable peut consulter, au
secrétariat de la commission de son département, la liste des représentants des contribuables susceptibles d'y siéger.
II. Taxation d'office pour défaut de désignation d'un représentant en France
300
En vertu des dispositions de
l'article L. 72 du LPF, sont taxées d'office à l'impôt sur le revenu ou à l'impôt sur les sociétés, lorsqu'elles n'ont pas
satisfait dans le délai de quatre-vingt dix jours à la demande de l'administration des finances publiques les invitant à désigner un représentant en France :
- les personnes physiques exerçant des activités en France ou y possédant des biens sans y
avoir leur domicile fiscal et les agents de l'État désignés au 2 de l'article 4 B du CGI ;
- les personnes morales exerçant des activités en France ou y possédant des biens, sans y
avoir leur siège social.
A. Personnes concernées
310
En ce qui concerne les personnes physiques, il s'agit :
- des contribuables qui exercent des activités en France
(CGI, art. 164 D) ;
- des personnes qui possèdent des biens en France ; ainsi les contribuables non domiciliés qui
sont propriétaires d'une habitation en France peuvent être invités à désigner un représentant en France (CGI, art. 164 D et CGI,
art. 885 X) ;
- des agents de l'État qui exercent leurs fonctions ou sont chargés de mission dans un pays
étranger où ils ne sont pas soumis à l'impôt sur le revenu sur l'ensemble de leurs revenus (CGI, art. 164 D et CGI, art. 4 B,
2).
En revanche, la règle de la désignation d'un représentant en France ne s'applique pas aux
contribuables qui perçoivent seulement des pensions ou des revenus mobiliers de source française.
320
Sont également concernées les personnes morales ayant leur siège social à l'étranger
(CGI, art. 218 A, 2 et CGI, art.
223 quinquies A) :
- qui exercent des activités en France, même s'il s'agit de prestations de services ;
- ou qui possèdent des biens en France.
325
Toutefois l'obligation de désigner un représentant fiscal ne s'applique pas aux personnes
physiques et aux personnes morales qui ont leur domicile fiscal ou leur siège social dans un autre Etat membre de l'Union européenne (UE) ou dans un autre Etat partie à l'accord sur l'espace
économique européen (EEE) 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 de l'impôt, y compris les personnes physiques mentionnées au 2 de l'article 4 B du CGI qui exercent
leurs fonctions ou sont chargées de mission dans l'un de ces États.
Le Liechtenstein, bien que membre de l'EEE, n'est pas lié à la France par une convention
d'assistance mutuelle en matière de recouvrement de l'impôt, aussi les personnes qui y résident ou qui y sont établies ou qui y disposent d'un siège restent tenues de désigner un représentant fiscal.
Pour plus de précisions, il convient de se reporter aux commentaires propres aux différentes
obligations portant sur la désignation de représentants fiscaux.
B. Sanctions applicables en cas de défaut de désignation d'un représentant en France
330
En cas de refus ou à défaut de réponse dans le délai de quatre-vingt dix jours à compter de
la réception de la demande de désignation d'un représentant en France, les personnes concernées sont taxées d'office :
- à l'impôt sur les sociétés, s'il s'agit d'une personne morale soumise à cet impôt
(LPF, art. L. 72, 2°) ;
- à l'impôt sur le revenu, s'il s'agit d'une personne physique ou d'une personne morale
soumise à l'impôt sur le revenu (LPF, art. L. 72, 1°).
340
Il est rappelé que le contribuable taxé d'office ne peut obtenir la décharge ou la réduction
de l'imposition qu'en apportant la preuve de son exagération (LPF, art. L. 193).
Mais l'administration est tenue, de son côté, d'apporter la preuve que le contribuable se
trouvait dans le cas d'être taxé d'office et notamment d'établir :
- que le contribuable en cause, s'il n'a pas d'habitation en France, a disposé au cours de
l'année considérée de revenus de source française ;
- que le montant de ces revenus excède le chiffre limite d'exonération ;
- que le service a effectivement adressé au contribuable une demande l'invitant à désigner
un représentant en France.
350
Les modalités d'évaluation de la base d'imposition obéissent pour l'essentiel aux mêmes
principes que ceux précédemment exposés dans le cas de taxation d'office pour défaut de souscription dans le délai légal de la déclaration de revenu global ou d'impôt sur les sociétés. Il convient
donc de se reporter en tant que de besoin aux commentaires donnés au BOI-CF-IOR-50-20.
S'agissant de l'impôt de solidarité sur la fortune, il convient de se reporter aux
commentaires donnés au BOI-CF-IOR-50-10-20-10 au II-F § 300 à 390.
III. Évaluations d'office des résultats imposables selon le régime micro-entreprises (BIC) ou déclaratif spécial (BNC)
A. Évaluation d'office des résultats imposables selon le régime micro-entreprise
1. Cas de mise en œuvre de la procédure d'évaluation d'office
360
La procédure d'évaluation d'office est susceptible de s'appliquer, aux termes des
dispositions codifiées sous le 1° bis de l'article L. 73 du LPF, dans l'une des situations suivantes :
- lorsque l'un des éléments déclaratifs visés à
l'article 50-0 du CGI fait défaut (absence d'indication sur la déclaration de revenu global du montant du chiffre d'affaires
annuel, ou des plus ou moins-values réalisées, ou non-production de l'état conforme au modèle fourni par l'administration) ;
- lorsque la différence entre le montant du chiffre d'affaires déclaré et celui du chiffre
d'affaires réel est supérieure à 10 % du premier chiffre ;
- lorsque la différence entre le montant des achats figurant sur le registre prévu au même
texte et le montant des achats réels est supérieure à 10 % du premier chiffre ;
- lorsqu'il a été constaté et consigné dans un procès-verbal établi selon les modalités
prévues par les articles L. 8271-7 et suivants du code du travail une dissimulation d'emploi salarié au sens de
l'article L. 8221-1 du code du travail .
2. Modalités de détermination des bases d'imposition
370
Dans les cas prévus au III-A-1 § 360, les bases d'imposition sont évaluées
d'office.
Si après mise en œuvre de l'évaluation d'office, le montant du chiffre d'affaires
reconstitué, avant prise en compte des plus ou moins-values, excède les seuils prévus selon le cas à l'article 50-0 du CGI, le
résultat imposable est déterminé suivant les règles qui trouvent à s'appliquer en matière de régime simplifié d'imposition ou en matière de réel normal, si les seuils propres à ces régimes sont
atteints.
À l'inverse, si le montant du chiffre d'affaires reconstitué reste dans les limites du
régime des micro-entreprises, avant prise en compte des plus ou moins-values, le résultat imposable est établi selon les règles définies à l'article 50-0 du CGI.
Par ailleurs, les plus-values provenant de la cession de biens affectés à l'exploitation,
lorsqu'elles font l'objet d'une évaluation d'office, sont déterminées et imposées dans les conditions prévues au quatrième alinéa du 1 de l'article 50-0 du CGI.
B. Évaluation d'office des résultats imposables selon le régime déclaratif spécial
1. Cas de mise en œuvre de la procédure d'évaluation d'office
380
La procédure d'évaluation d'office est susceptible de s'appliquer, aux termes des
dispositions codifiées sous le 2° bis de l'article L. 73 du LPF, dans l'une des situations suivantes :
- lorsque l'un des éléments déclaratifs visés au 2 de
l'article 102 ter du CGI fait défaut (absence d'indication sur la déclaration de revenu global du montant des recettes
annuelles, ou des plus ou moins-values réalisées ou subies, ou non-production de l'état conforme au modèle fourni par l'administration) ;
- lorsque la différence entre le montant des recettes déclarées et celui des recettes
réelles est supérieure à 10 % des recettes déclarées ;
- lorsqu'il a été constaté et consigné dans un procès-verbal établi selon les modalités
prévues par les articles L. 8271-7 et suivants du code du travail une dissimulation d'emploi salarié au sens de
l'article L. 8221-1 du code du travail.
2. Modalités de détermination des bases d'imposition
390
Dans les cas prévus au III-B-1 § 380, les bases
d'imposition sont évaluées d'office.
Si après mise en œuvre de l'évaluation d'office, le montant des recettes reconstituées,
avant prise en compte des plus ou moins-values, excède le seuil prévu à l'article 102 ter du CGI, le résultat imposable est
déterminé suivant les règles qui trouvent à s'appliquer en matière de régime de la déclaration contrôlée.
À l'inverse, si le montant des recettes reconstituées reste dans les limites du régime
déclaratif spécial, avant prise en compte des plus ou moins-values, le résultat imposable est établi selon les règles définies à l'article 102 ter du CGI.
Par ailleurs, les plus-values provenant de la cession de biens affectés à l'exploitation,
lorsqu'elles font l'objet d'une évaluation d'office, sont déterminées et imposées dans les conditions prévues au second alinéa du 1 de l'article 102 ter du CGI .
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-IOR-50-30
|
https://bofip.impots.gouv.fr/bofip/4367-PGP.html/identifiant=BOI-CF-IOR-50-30-20150701
|
2015-07-01 00:00:00
|
cfa4f92db1072e9c9c21653c46c3a486292adeda01fb086f8d82f7d25bd2cc49
|
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] |
1
Conformément à l'article 1464 H du code général des impôts (CGI), les communes et leurs établissements publics de coopération intercommunale dotés d’une fiscalité propre peuvent, par une délibération de portée générale prise dans les conditions définies au I de l'article 1639 A bis du CGI, exonérer de la cotisation foncière des entreprises (CFE) les activités des établissements publics administratifs d’enseignement supérieur ou de recherche gérées par des services d'activités industrielles et commerciales (SAIC) mentionnés à l'article L. 533-2 du code de la recherche et à l'article L. 711-1 du code de l'éducation.
I. Champ d'application de l'exonération
A. Établissements bénéficiaires de l'exonération
10
La loi n° 99-587 du 12 juillet 1999 sur l'innovation et la recherche a prévu la création de SAIC :
- dans les établissements publics administratifs de recherche ;
- dans les établissements publics administratifs d’enseignement supérieur.
Ainsi, l’exonération est applicable pour les activités des seuls établissements précités, sous réserve que ces activités soient gérées exclusivement par des SAIC créés à cet effet et fonctionnant conformément à la loi n° 99-587 du 12 juillet 1999.
1. Notion d’établissement public administratif d’enseignement supérieur ou de recherche
20
Les établissements publics administratifs d’enseignement supérieur ou de recherche s’entendent exclusivement :
- des établissements publics à caractère scientifique, culturel et professionnel (EPSCP) régis par les dispositions de l'article L. 711-1 du code de l'éducation à l'article L. 711-8 du code de l'éducation. Il s’agit essentiellement des universités. Les EPSCP présentent toujours un caractère administratif ;
- des établissements publics à caractère scientifique et technologique (EPST), uniquement lorsqu’ils présentent un caractère administratif, régis par les articles 14 à 20 de la loi n° 82-610 du 15 juillet 1982 d’orientation et de programmation pour la recherche et le développement technologique de la France. Ces dispositions ont été reprises à l'article L. 533-2 du code de la recherche.
2. Notion de service d’activités industrielles et commerciales
30
Les SAIC créés par la loi n° 99-587 du 12 juillet 1999 constituent des services communs des établissements publics administratifs auxquels ils sont rattachés. Par conséquent, ils ne sont pas dotés de la personnalité morale.
B. Activités susceptibles d'être exonérées
1. Caractère lucratif des activités gérées par les SAIC
40
Les SAIC des EPSCP et des EPST sont chargés de gérer toutes les activités industrielles et commerciales des établissements publics auxquels ils sont rattachés qui ne sont pas confiées à une entreprise extérieure. Par conséquent, les SAIC n’exercent le plus souvent que des activités lucratives.
50
Toutefois, les SAIC qui exerceraient des activités non lucratives seraient, pour ces activités, hors champ de la CFE en application de l’article 1447 du CGI. La mesure d’exonération prévue par l’article 1464 H du CGI est donc applicable aux seules activités présentant un caractère lucratif, sous réserve de respecter les conditions liées à la délibération de portée générale définie à l'article 1639 A bis du CGI.
2. Nature des activités gérées par les SAIC
60
Les seules activités susceptibles d’entrer dans le champ de l’exonération sont celles qui sont mentionnées à l’article D. 714-84 du code de l'éducation.
Les activités qu’exercerait un SAIC n’entrant pas dans le champ de l’article D. 714-84 du code de l'éducation ne pourraient donc pas bénéficier de l’exonération.
II. Modalités d'application de l'exonération
A. Portée de l'exonération
70
L’exonération porte sur la valeur locative des biens passibles de taxe foncière pour lesquelles les conditions requises sont remplies.
B. Articulation de l'exonération avec les autres exonérations, réductions de bases et dégrèvements existants
1. Articulation avec les autres exonérations
80
Les SAIC, ne disposant pas de la personnalité morale, ne peuvent en tant que tels bénéficier des exonérations temporaires de CFE prévues à l'article 1464 B du CGI, à l'article 1465 du CGI, à l'article 1465 A du CGI, à l'article 1465 B du CGI et à l'article 1466 A du CGI.
90
En revanche, dans l’hypothèse, rare en pratique, où un établissement public administratif bénéficiant d’une exonération en cours au titre de l’un des dispositifs prévus à l'article 1464 B du CGI, à l'article 1465 du CGI, à l'article 1465 A du CGI, à l'article 1465 B du CGI et à l'article 1466 A du CGI exercerait, par l’intermédiaire d’un SAIC, une activité susceptible de bénéficier de l’exonération de l’article 1464 H du CGI, cette exonération commencera à l’issue de la période d’exonération en cours.
95
Un tableau résume l'ensemble des exonérations et abattements de CFE sur ou sauf délibération au BOI-ANNX-000229.
2. Articulation avec les réductions de bases et dégrèvements
100
Le regroupement d’activités industrielles ou commerciales au sein d’un SAIC ne constitue pas une création d’établissement au sens de l’article 1478 du CGI. Dès lors, l’établissement ne peut dans cette hypothèse bénéficier de la réduction pour création d’établissement prévue au troisième alinéa du II de l’article 1478 du CGI.
110
En revanche, cette réduction trouverait à s’appliquer dans la situation où l’établissement réaliserait pour la première fois des activités industrielles ou commerciales, que ces dernières soient exercées hors d’un SAIC ou au sein d’un SAIC.
III. Obligations déclaratives
120
Les établissements publics administratifs concernés qui entendent bénéficier des dispositions de l'article 1464 H du CGI doivent déclarer chaque année, au service des impôts dont relève chaque établissement, les éléments entrant dans le champ d'application de l'exonération.
Cette déclaration doit être effectuée chaque année dans les délais fixés à l'article 1477 du CGI, sur l'imprimé n° 1447-M-SD (CERFA n° 14031), et également, en cas de création d'établissement ou de changement d'exploitant, sur l'imprimé n° 1447-C-SD (CERFA n° 14187).
Ces imprimés sont disponibles sur le site www.impots.gouv.fr.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-CFE-10-30-30-30
|
https://bofip.impots.gouv.fr/bofip/289-PGP.html/identifiant=BOI-IF-CFE-10-30-30-30-20211201
|
2021-12-01 00:00:00
|
0ca575e6b0b6b72c4181de88f2342a536bef1069e17d299ddf2645d6c1221806
|
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