text
stringlengths 32
168k
⌀ | title_main
stringclasses 9
values | id_sub
stringlengths 1
27
| url_sourcepage
stringlengths 64
97
| date_publication
stringlengths 19
19
| hash
stringlengths 64
64
⌀ | lemone_pro_embeddings
listlengths 768
768
⌀ |
|---|---|---|---|---|---|---|
Série / Division :
IR - RICI
Texte :
L'article
81 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 proroge, sous conditions, le bénéfice de la réduction d'impôt sur le revenu "Scellier", prévue à
l'article 199 septvicies du code général des impôts (CGI), pour les acquisitions de logements neufs ou en l'état
futur d'achèvement réalisées du 1er janvier au 31 mars 2013, sous réserve que le contribuable justifie avoir pris l'engagement de réaliser cet investissement immobilier au plus tard le 31
décembre 2012.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-230 : IR - Réduction d'impôt accordée au titre des investissements locatifs réalisés dans le
cadre de la loi « Scellier »
BOI-IR-RICI-230-10-30 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi « Scellier » - Champ d'application - Caractéristiques des immeubles
BOI-IR-RICI-230-10-30-10 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi « Scellier » - Champ d'application - Opérations concernées
BOI-IR-RICI-230-30-20 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi « Scellier » - Taux
BOI-IR-RICI-230-30-40 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi « Scellier » - Modalités d'application - Limitations au bénéfice de la réduction d'impôt
BOI-IR-RICI-230-70 : IR - Réduction d'impôt accordée au titre des investissements
locatifs réalisés dans le cadre de la loi « Scellier » - Application temporelle du dispositif "Scellier"
Signataire des commentaire liés :
Véronique Bied-Charreton, directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00066
|
https://bofip.impots.gouv.fr/bofip/8625-PGP.html/identifiant=ACTU-2013-00066
|
2013-03-15 00:00:00
|
75981b70e76b51cb3f31a2ee96a90169c1aa2c969797a880500d2db084cf3518
|
[
0.0016619461821392179,
0.040923357009887695,
-0.01804370991885662,
0.08583508431911469,
0.06943301111459732,
-0.07033851742744446,
-0.01657518558204174,
0.028644973412156105,
-0.0035235232207924128,
-0.11275113373994827,
-0.03629155829548836,
0.051619552075862885,
-0.030022794380784035,
0.026509931311011314,
-0.07559943199157715,
0.035074204206466675,
0.04486091434955597,
0.09678643941879272,
0.008117914199829102,
-0.014360242523252964,
0.05626361072063446,
-0.03404604271054268,
0.0029430268332362175,
0.04496351256966591,
0.014888899400830269,
0.03667331486940384,
0.10155011713504791,
-0.06943398714065552,
0.0021092044189572334,
0.0006754927453584969,
-0.013173399493098259,
-0.013966466300189495,
0.05900683254003525,
0.011346300132572651,
0.046195853501558304,
-0.05559050664305687,
-0.004890121519565582,
0.0484093576669693,
0.0039495802484452724,
-0.048340391367673874,
0.009336930699646473,
-0.03664495050907135,
0.04924511909484863,
0.006748061161488295,
0.013039987534284592,
0.03031420335173607,
-0.056525714695453644,
0.045954152941703796,
0.004187635611742735,
0.0249175988137722,
-0.0003343377902638167,
-0.00014809516142122447,
-0.04701241850852966,
0.03707907348871231,
-0.029895495623350143,
0.009864872321486473,
-0.09008918702602386,
0.027688702568411827,
0.11409929394721985,
0.007934099063277245,
-0.029627181589603424,
-0.0028672213666141033,
-0.06424310058355331,
0.033460747450590134,
-0.002225307049229741,
-0.022338222712278366,
0.014358683489263058,
0.006532745901495218,
0.14634369313716888,
0.014693538658320904,
0.02613416127860546,
-0.007301241625100374,
0.0051316455937922,
0.0024022378493100405,
0.012141901068389416,
0.07968878746032715,
0.010862845927476883,
0.035290468484163284,
0.03000366874039173,
0.04940342530608177,
-0.0628122091293335,
-0.0017033356707543135,
-0.03237254172563553,
0.04989374801516533,
0.019621269777417183,
-0.0066205281764268875,
-0.07896813005208969,
0.029332125559449196,
0.02637295052409172,
0.02614348940551281,
-0.005244894418865442,
0.01710088923573494,
-0.0000674283437547274,
0.00036048117908649147,
0.020916689187288284,
-0.02663610503077507,
0.0021249474957585335,
-0.002634651493281126,
0.038319073617458344,
0.010456506162881851,
-0.011613929644227028,
0.0319603830575943,
0.06911580264568329,
-0.0018390926998108625,
0.007859618403017521,
-0.07009851932525635,
0.04628033563494682,
-0.054369617253541946,
-0.033909253776073456,
0.02817753702402115,
-0.005382305011153221,
-0.03186260536313057,
-0.055729907006025314,
-0.004839121829718351,
-0.044348981231451035,
0.05374223366379738,
0.05069663003087044,
-0.02673386223614216,
0.07715550065040588,
0.07097569853067398,
-0.0067580766044557095,
-0.0002600715961307287,
-0.0014646193012595177,
-0.03100426122546196,
-0.04882016032934189,
-0.021738804876804352,
-0.016248229891061783,
-0.008846904151141644,
-0.051567383110523224,
-0.06159396097064018,
0.05339111387729645,
0.03312883898615837,
0.009799296967685223,
-0.07300183922052383,
0.007615004200488329,
0.00512072304263711,
-0.00463666208088398,
0.0196977686136961,
-0.006381929852068424,
0.0019911439158022404,
-0.07381195574998856,
0.017966533079743385,
-0.050268709659576416,
-0.0049163419753313065,
-0.037795983254909515,
0.0017377975163981318,
-0.05638493597507477,
-0.03414025902748108,
-0.023408902809023857,
-0.038946375250816345,
-0.011371207423508167,
0.033323995769023895,
0.011564403772354126,
-0.009595552459359169,
0.004747059196233749,
-0.002797183580696583,
0.008039940148591995,
0.05417807772755623,
-0.008345789276063442,
-0.039858195930719376,
0.03275907784700394,
0.02798946388065815,
-0.01640060357749462,
-0.07641234248876572,
-0.005866409279406071,
-0.00004728943531517871,
0.035804785788059235,
-0.0007112819002941251,
0.005032421089708805,
0.06517134606838226,
-0.004787478595972061,
0.00040510104736313224,
0.04714985936880112,
-0.02510536089539528,
-0.022405575960874557,
-0.01764139160513878,
-0.005586765706539154,
-0.015484894625842571,
-0.11180818825960159,
0.07663005590438843,
-0.02898526005446911,
-0.07750964164733887,
0.008707731030881405,
-0.014165163971483707,
0.08207153528928757,
0.052718449383974075,
-0.04363574832677841,
-0.029232684522867203,
0.01889658160507679,
0.015897667035460472,
-0.014862656593322754,
-0.025878211483359337,
-0.06172552332282066,
0.04225532338023186,
0.0018982570618391037,
-0.05470545217394829,
-0.03004748374223709,
0.03765622526407242,
0.022119857370853424,
-0.012266791425645351,
-0.009291768074035645,
0.016928095370531082,
0.027529023587703705,
0.007086215540766716,
0.012990212067961693,
-0.009932009503245354,
-0.0537371002137661,
-0.030410705134272575,
-0.022646252065896988,
-0.013892675749957561,
0.02700289525091648,
-0.022783933207392693,
0.017778320237994194,
0.002107236534357071,
-0.04302459582686424,
-0.04177972674369812,
-0.07846426218748093,
-0.014998171478509903,
0.07636376470327377,
0.001763387699611485,
-0.04968468099832535,
-0.016898931935429573,
-0.011480323038995266,
0.0008187065832316875,
0.03682009130716324,
0.03420644998550415,
-0.015117383562028408,
-0.04879646748304367,
0.002655893797054887,
-0.015520717017352581,
0.035558078438043594,
0.00900263711810112,
-0.013836010359227657,
-0.01630307175219059,
-0.027321238070726395,
0.018367964774370193,
-0.019309833645820618,
-0.011897926218807697,
-0.011330817826092243,
0.014948082156479359,
0.010273662395775318,
-0.027723172679543495,
0.055807046592235565,
0.012257201597094536,
0.04994172230362892,
-0.06777578592300415,
-0.009367300197482109,
-0.019150525331497192,
-0.005272414069622755,
0.025484466925263405,
-0.026140950620174408,
0.00869048573076725,
-0.05840826407074928,
0.0835253894329071,
-0.007348156999796629,
-0.03874937817454338,
0.03731662034988403,
0.012227414175868034,
0.034385278820991516,
-0.010496794246137142,
-0.013747524470090866,
-0.0090976906940341,
0.03486583009362221,
0.007109330967068672,
0.019066210836172104,
-0.09442991763353348,
0.050528399646282196,
0.06274259090423584,
-0.023877663537859917,
0.0035658564884215593,
-0.01140338834375143,
0.1000562310218811,
0.014992204494774342,
0.018355717882514,
-0.006250080652534962,
-0.04089239239692688,
-0.050813887268304825,
-0.04358704388141632,
-0.01601773127913475,
0.025113260373473167,
0.005244946572929621,
-0.04766876623034477,
-0.02244974486529827,
0.039536841213703156,
-0.048656098544597626,
0.006591748911887407,
0.011598337441682816,
-0.0192083939909935,
-0.01578526385128498,
0.04266049712896347,
0.047443438321352005,
0.005885817110538483,
-0.030513478443026543,
0.03682078421115875,
0.005403420422226191,
0.027996307238936424,
-0.002506616758182645,
0.033237963914871216,
-0.004013764671981335,
-0.014779243618249893,
0.02108839899301529,
-0.016426727175712585,
0.00014398354687727988,
-0.01711592637002468,
-0.06719249486923218,
-0.021969199180603027,
-0.043950118124485016,
-0.024803495034575462,
-0.04622282460331917,
0.06429702043533325,
0.0003199497004970908,
-0.005347853060811758,
0.008363679982721806,
-0.017184311524033546,
0.011085562407970428,
0.0378074049949646,
0.02215815708041191,
-0.02194233611226082,
0.030395405367016792,
-0.027486566454172134,
-0.006667060311883688,
0.07591155171394348,
0.012973155826330185,
0.0340384915471077,
-0.04216092452406883,
-0.010741468518972397,
-0.010027963668107986,
0.03840300440788269,
-0.02415989339351654,
-0.03870813176035881,
-0.02566692978143692,
0.03108411282300949,
0.01086836215108633,
-0.018796756863594055,
0.013729876838624477,
0.024818923324346542,
0.03367006778717041,
-0.01245669275522232,
0.012409123592078686,
0.04482003673911095,
0.003664979711174965,
-0.024217406287789345,
-0.054145634174346924,
0.06772489845752716,
0.011083098128437996,
0.030895628035068512,
0.022160766646265984,
0.00979937706142664,
0.0002993627858813852,
-0.022767718881368637,
0.060764919966459274,
0.0019563683308660984,
-0.007501153741031885,
0.09555070102214813,
-0.012469169683754444,
-0.035992931574583054,
0.00007761676533846185,
0.029304275289177895,
-0.038938675075769424,
0.005853387992829084,
-0.0015200681518763304,
-0.012119149789214134,
0.03648511692881584,
0.020364975556731224,
0.010860370472073555,
-0.01583259180188179,
-0.03640240058302879,
0.01523753721266985,
-0.01137305237352848,
0.012677035294473171,
-0.022583400830626488,
0.0023568037431687117,
0.030589673668146133,
-0.009068218991160393,
-0.043859031051397324,
0.012648017145693302,
-0.012585828080773354,
0.03203855827450752,
0.029863644391298294,
-0.026510324329137802,
0.009393595159053802,
-0.034731339663267136,
-0.006273090839385986,
-0.02041197009384632,
0.02239788882434368,
0.03983085975050926,
-0.03318275138735771,
-0.0028533656150102615,
-0.005548805929720402,
-0.019476767629384995,
-0.013305450789630413,
-0.02042980119585991,
-0.04029247537255287,
-0.005673406179994345,
0.02886749617755413,
-0.028943661600351334,
-0.0002308822440681979,
0.024907715618610382,
-0.04497159272432327,
0.031903114169836044,
0.0008978937985375524,
0.012354123406112194,
0.00374921434558928,
0.003120575798675418,
-0.01101483590900898,
0.021373501047492027,
0.03171304613351822,
-0.06683820486068726,
0.011803819797933102,
0.026379941031336784,
0.018245350569486618,
0.023456363007426262,
0.034333351999521255,
-0.09121072292327881,
-0.03799309954047203,
0.0321490615606308,
0.048747412860393524,
0.0129331573843956,
0.15103395283222198,
0.03193863481283188,
0.019627951085567474,
0.011336217634379864,
-0.016866300255060196,
-0.03736115247011185,
0.018369058147072792,
0.019338814541697502,
0.07392492145299911,
0.03716959059238434,
0.04489148408174515,
-0.013382116332650185,
-0.03063749149441719,
0.02339295670390129,
-0.042733632028102875,
0.03239165246486664,
-0.05049651116132736,
-0.033938005566596985,
-0.04761134088039398,
0.01877726800739765,
0.009472054429352283,
0.017339203506708145,
0.06806208938360214,
0.0074818735010921955,
0.036374978721141815,
-0.11242020130157471,
0.018969131633639336,
0.010285316035151482,
-0.04009341076016426,
-0.0026405155658721924,
0.02226310595870018,
0.004018943291157484,
-0.07123282551765442,
0.057768840342760086,
-0.03911297768354416,
-0.002144615864381194,
0.02256733737885952,
0.07319407910108566,
-0.025091443210840225,
0.012929615564644337,
-0.041139476001262665,
-0.010562506504356861,
-0.04025465250015259,
0.01312133390456438,
-0.029118692502379417,
-0.0038742220494896173,
0.023652805015444756,
0.022135138511657715,
0.03687675669789314,
-0.027697674930095673,
0.0375693216919899,
-0.019506944343447685,
-0.029894022271037102,
0.04564711079001427,
0.034504204988479614,
-0.033143576234579086,
0.008359733037650585,
0.02250887081027031,
0.007484382949769497,
-0.025286193937063217,
0.06646543741226196,
0.058401186019182205,
-0.020151056349277496,
0.0017010901356115937,
-0.04504119232296944,
-0.0168355293571949,
-0.00037419135333038867,
0.013309779576957226,
-0.010697993449866772,
-0.0016342303715646267,
0.06841686367988586,
0.0010280057322233915,
0.05102653428912163,
0.05336139723658562,
-0.015454591251909733,
-0.04278036206960678,
0.03248455002903938,
0.038743920624256134,
0.0040311967022717,
-0.08534547686576843,
-0.029643263667821884,
0.025903988629579544,
-0.03657431900501251,
-0.04227391257882118,
-0.04033408313989639,
0.04352352395653725,
0.01641669124364853,
-0.038148071616888046,
0.06768931448459625,
-0.046888746321201324,
-0.02086786925792694,
-0.030111420899629593,
-0.02009865641593933,
-0.0636371523141861,
-0.014515645802021027,
0.009153034538030624,
-0.02360302396118641,
0.005159031134098768,
-0.009967404417693615,
-0.012124798260629177,
-0.015015467070043087,
0.004879384767264128,
0.030936207622289658,
0.02710633911192417,
0.051685430109500885,
-0.010749168694019318,
-0.006188700906932354,
-0.024783281609416008,
0.05000662803649902,
0.03184432536363602,
0.020315347239375114,
-0.015817144885659218,
0.013591988943517208,
0.03997591510415077,
0.02199900895357132,
0.0008530879276804626,
0.017414582893252373,
0.021241527050733566,
0.009136403910815716,
0.0018775941571220756,
0.002710266737267375,
0.04236665368080139,
0.010978678241372108,
-0.00694316066801548,
-0.026157056912779808,
-0.045010391622781754,
-0.050431735813617706,
0.002987244166433811,
0.027290528640151024,
-0.023053904995322227,
-0.03778952732682228,
-0.03193977102637291,
0.06642181426286697,
-0.0028508175164461136,
-0.01168496161699295,
0.03155924379825592,
-0.04518638923764229,
-0.025117702782154083,
-0.03654930368065834,
-0.040611352771520615,
-0.007540424354374409,
0.0167965367436409,
-0.03363124281167984,
0.01929977349936962,
-0.011683854274451733,
-0.003102576360106468,
0.04255756363272667,
-0.007827037945389748,
0.036416564136743546,
-0.016780540347099304,
0.008310501463711262,
0.02253902517259121,
0.02263021469116211,
0.056332167237997055,
0.03474508598446846,
-0.006273617967963219,
-0.032582469284534454,
-0.058877840638160706,
-0.01281039323657751,
-0.04717549309134483,
-0.04582957178354263,
0.01434911135584116,
-0.008875478059053421,
0.0029752564150840044,
0.025014728307724,
0.020547660067677498,
-0.04985181242227554,
0.04398927837610245,
-0.0532517172396183,
0.07713526487350464,
0.030669964849948883,
-0.040214069187641144,
-0.019831907004117966,
-0.015730246901512146,
-0.04197743162512779,
0.04679444804787636,
-0.02032311260700226,
0.03452160581946373,
-0.0028261994011700153,
-0.05802885815501213,
0.04778841510415077,
0.013238344341516495,
0.04427679255604744,
-0.046918779611587524,
-0.04007130488753319,
-0.06164782866835594,
0.0286107175052166,
0.048600949347019196,
0.0360640250146389,
-0.03068435750901699,
-0.02876615710556507,
0.026435798034071922,
0.02804630994796753,
-0.042107872664928436,
0.037134021520614624,
0.0201032143086195,
0.011384922079741955,
0.01756533607840538,
-0.03348417580127716,
-0.0019645472057163715,
-0.018550580367445946,
-0.011085079051554203,
-0.0187058262526989,
0.04434342682361603,
-0.005394697654992342,
-0.03204901143908501,
-0.017274560406804085,
-0.0003656710614450276,
0.02048199437558651,
-0.014950552023947239,
-0.03025144338607788,
-0.03631946071982384,
-0.020057592540979385,
-0.01613723859190941,
-0.0004381698090583086,
0.0007903379737399518,
-0.0538095086812973,
-0.010028614662587643,
0.029719237238168716,
-0.047270115464925766,
-0.00993679091334343,
0.009670236147940159,
-0.018368616700172424,
0.01966800168156624,
0.035943273454904556,
-0.013990016654133797,
0.0299783106893301,
0.024812307208776474,
0.0066938987001776695,
0.02149919979274273,
-0.00031538604525849223,
0.032764554023742676,
-0.0015130407409742475,
0.03188532963395119,
-0.00828329473733902,
-0.030733896419405937,
-0.023969825357198715,
0.00449435506016016,
0.007094457745552063,
-0.016789328306913376,
0.042863357812166214,
0.07516945898532867,
-0.0015614096773788333,
0.024707848206162453,
0.08482593297958374,
-0.03752228990197182,
-0.04762858524918556,
0.005786952096968889,
0.03002968057990074,
0.08579655736684799,
0.048168107867240906,
-0.012030759826302528,
-0.004444528836756945,
-0.022136878222227097,
0.03876270726323128,
-0.033634427934885025,
-0.04224732890725136,
-0.012197631411254406,
-0.055156171321868896,
-0.04407675564289093,
-0.027175558730959892,
0.0009540164610370994,
0.060903411358594894,
0.013627678155899048,
-0.0018272394081577659,
0.0012719013029709458,
0.04638446494936943,
-0.007308234926313162,
0.08439560979604721,
0.0148678133264184,
-0.00734699284657836,
0.01150256022810936,
0.004968363791704178,
0.027580898255109787,
0.027940232306718826,
0.03419453278183937,
0.006003018002957106,
-0.014764919877052307,
-0.011734037660062313,
-0.007599470671266317,
0.02833315171301365,
-0.018519295379519463,
0.019482320174574852,
-0.006187785882502794,
-0.06697873771190643,
0.028453391045331955,
0.035851385444402695,
0.002385723637416959,
-0.003565319813787937,
-0.07209911197423935,
0.011766543611884117,
0.0014374556485563517,
0.047149643301963806,
0.058738041669130325,
-0.004918028134852648,
0.028323879465460777,
-0.03539835289120674,
0.0014301259070634842,
0.0189733374863863,
-0.0007981641101650894,
-0.029379770159721375,
0.03746657818555832,
-0.013892323710024357,
-0.056851211935281754,
0.01878659427165985,
0.019087815657258034,
-0.042576372623443604,
-0.006011012941598892,
0.01370339933782816,
0.06624823808670044,
0.003716280683875084,
-0.04287995398044586,
0.028421197086572647,
0.00020797182514797896,
-0.01788310334086418,
-0.00836971402168274,
-0.02030426450073719,
0.03198377788066864,
-0.020759357139468193,
0.006613300181925297,
-0.03617936000227928,
-0.027024593204259872,
0.04484202712774277,
-0.03106115199625492,
0.05551161244511604,
0.051816560328006744,
0.006670861504971981,
-0.11070150882005692,
0.02687160298228264,
0.03809356689453125,
0.0239346195012331,
-0.005880539305508137,
0.004734022542834282,
0.03561314567923546,
-0.025685694068670273,
0.0015167369274422526,
-0.007938411086797714,
0.004322028253227472,
0.012232311069965363,
-0.008658557198941708,
-0.0364573635160923,
0.016503168269991875,
0.04797095060348511,
-0.037057776004076004,
0.08936036378145218,
-0.036653343588113785,
-0.04613498970866203,
0.019115475937724113,
0.029405267909169197,
-0.029270967468619347
] |
Série / Division :
TCA - BEU
Texte :
Le Conseil d'Etat (arrêt n°351252 du 20 mars
2013) a considéré qu'il résultait de la réserve d'interprétation, dont la
décision du Conseil constitutionnel
n°2012-251, QPC du 8 juin 2012 a assorti la déclaration de conformité à la constitution du paragraphe II de l'article L.425-1 du
code des assurances, que la taxe instituée par cet article doit exclusivement être assise sur les boues d'épuration urbaines ou industrielles que le producteur a l'autorisation d'épandre ; que,
conformément à cette réserve d'interprétation, ces dispositions législatives doivent être entendues comme impliquant que les producteurs de boues d'épuration ne peuvent se voir réclamer cette taxe
qu'à raison des boues qu'ils ont l'autorisation d'épandre et dans la limite des seules quantités prévues par cette autorisation.
Aussi, une précision est apportée au § 15 du BOI-TCA-BEU en ce qui concerne les boues d'épuration pour lesquelles
le redevable de la taxe n'a pas reçu l'autorisation d'épandre.
La solution adoptée par le Conseil d'État s'applique aux instances en cours ainsi
qu'aux réclamations introduites dans les délais contentieux (LPF, art. R.* 196-1, b).
Actualité liée :
X
Document lié :
BOI-TCA-BEU : TCA - Taxe destinée à financer le fonds de garantie des risques liés à l'épandage des boues d'épuration urbaines ou
industrielles
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00178
|
https://bofip.impots.gouv.fr/bofip/8777-PGP.html/identifiant=ACTU-2013-00178
|
2013-07-11 00:00:00
|
f294969fb521961bd4ddd9e5b2c1447d3b52503dc6e5792900aefee374db55f6
|
[
-0.014901903457939625,
0.04892642796039581,
-0.07882782816886902,
0.10514021664857864,
0.01893468387424946,
-0.02420877479016781,
-0.06879560649394989,
0.032710861414670944,
-0.008152198977768421,
-0.1068640947341919,
0.010827701538801193,
0.03618459776043892,
0.02395983785390854,
-0.009741688147187233,
-0.02679477632045746,
0.10582119226455688,
0.09620168805122375,
0.08429789543151855,
-0.0026148452889174223,
0.014648601412773132,
0.10776019096374512,
0.04643923044204712,
0.026733586564660072,
0.03357338160276413,
-0.000015454352251254022,
0.06309639662504196,
0.012843052856624126,
-0.01871127262711525,
-0.07027089595794678,
0.014727188274264336,
-0.033428855240345,
-0.0535128153860569,
-0.021974671632051468,
-0.033424217253923416,
0.02929367683827877,
-0.03622619807720184,
-0.004684625659137964,
0.02816351130604744,
0.06083666905760765,
0.012868826277554035,
0.06211218237876892,
0.02473375014960766,
0.059010639786720276,
0.05180073529481888,
0.03431956097483635,
0.014937270432710648,
-0.03277694061398506,
0.04173886030912399,
-0.04458654671907425,
0.014271947555243969,
0.015343118458986282,
0.1063729077577591,
0.014576022513210773,
-0.003636706620454788,
0.06034981086850166,
0.014146307483315468,
-0.08153858780860901,
0.005456072278320789,
0.06607567518949509,
-0.010224033147096634,
0.002988478634506464,
-0.0015517122810706496,
-0.03912666067481041,
0.014408109709620476,
-0.02753474749624729,
0.0057764239609241486,
0.03781312704086304,
-0.030839357525110245,
0.08443687111139297,
-0.07376118749380112,
-0.04325573891401291,
0.05149000510573387,
0.004656872246414423,
0.0024916226975619793,
-0.016577890142798424,
0.05543370917439461,
-0.02586664818227291,
0.002503856085240841,
0.010131793096661568,
-0.007449040189385414,
-0.07509694248437881,
-0.06269568204879761,
0.08448076993227005,
0.02027297206223011,
-0.04358843341469765,
-0.028080686926841736,
-0.06507180631160736,
0.006017797160893679,
0.04036533087491989,
0.03671952709555626,
0.005620158743113279,
0.06323208659887314,
-0.03840148448944092,
0.023145118728280067,
-0.0012668869458138943,
0.02576862834393978,
-0.007993011735379696,
-0.030076300725340843,
0.052685417234897614,
-0.011997481808066368,
-0.02691980078816414,
0.006927069742232561,
0.06091717630624771,
0.023996546864509583,
0.011570535600185394,
-0.07626122981309891,
-0.01155190821737051,
-0.027309605851769447,
-0.026453938335180283,
0.024499032646417618,
0.0006843573646619916,
-0.016473401337862015,
-0.028327831998467445,
-0.06938353925943375,
-0.017719170078635216,
0.09034683555364609,
0.011611953377723694,
-0.046278540045022964,
-0.02682853303849697,
0.003254371229559183,
-0.002529003657400608,
-0.03323453664779663,
-0.07653015106916428,
-0.02937137708067894,
-0.09861236810684204,
-0.002437732880935073,
0.019759541377425194,
0.028858017176389694,
-0.043395645916461945,
-0.04110254347324371,
0.05759198218584061,
0.07924983650445938,
0.014398750849068165,
-0.05816860869526863,
0.022524209693074226,
0.05130568519234657,
0.004760584328323603,
0.028864366933703423,
-0.011197486892342567,
0.036017633974552155,
-0.06321506947278976,
0.016683777794241905,
-0.07213697582483292,
0.06177506968379021,
0.025896718725562096,
0.02421504072844982,
-0.07270527631044388,
-0.09050695598125458,
0.018294142559170723,
-0.004986130632460117,
0.009548256173729897,
0.005765595007687807,
0.021894624456763268,
0.0013519308995455503,
-0.012035275809466839,
-0.057645536959171295,
0.03308134153485298,
0.06620427221059799,
0.029262354597449303,
-0.025793883949518204,
-0.018892884254455566,
0.021432332694530487,
-0.007790589705109596,
-0.032660696655511856,
-0.03849255293607712,
-0.08026055246591568,
-0.021824615076184273,
-0.0005240584723651409,
0.020376110449433327,
0.050736866891384125,
-0.02856493555009365,
-0.0054336488246917725,
0.012879197485744953,
-0.011770496144890785,
-0.021342143416404724,
0.0035395354498177767,
-0.040538489818573,
0.06821136921644211,
-0.030481938272714615,
0.05108731985092163,
-0.009504183195531368,
-0.07188668102025986,
-0.002711612032726407,
0.008271044120192528,
0.06034518778324127,
0.031567834317684174,
0.010998067446053028,
-0.055261850357055664,
-0.011997937224805355,
0.04674612730741501,
-0.010209597647190094,
-0.05242534354329109,
-0.07695317268371582,
-0.0023624608293175697,
0.03121122531592846,
-0.07803633064031601,
-0.019916273653507233,
0.06870052963495255,
-0.004081208258867264,
0.007931391708552837,
0.008152036927640438,
0.03419112786650658,
0.009748016484081745,
0.015525374561548233,
0.00988833885639906,
-0.03011426143348217,
-0.023632341995835304,
-0.002179638482630253,
0.003531072288751602,
0.017633650451898575,
-0.0042025004513561726,
-0.01389093603938818,
-0.00022826335043646395,
0.010517561808228493,
-0.04839327186346054,
-0.002401521196588874,
-0.0012324294075369835,
-0.0012870576465502381,
0.0633217990398407,
-0.046059396117925644,
-0.02520645037293434,
-0.035556163638830185,
-0.039992090314626694,
-0.003999732900410891,
0.05174931883811951,
0.02444419264793396,
-0.008625109679996967,
0.01623235084116459,
0.013760687783360481,
-0.007641748525202274,
-0.006253514438867569,
0.01242611464112997,
-0.026982929557561874,
-0.00947689451277256,
-0.007529217749834061,
-0.05979929119348526,
0.0052020675502717495,
0.0017914565978571773,
-0.011242094449698925,
0.10287269949913025,
0.003835749113932252,
-0.021043842658400536,
0.025806136429309845,
0.03584248945116997,
0.00871451199054718,
0.014158925041556358,
-0.022689267992973328,
0.03197121620178223,
-0.026061812415719032,
0.05159908905625343,
-0.01853351853787899,
0.041292306035757065,
-0.05677974969148636,
0.05353890731930733,
0.022939952090382576,
-0.031063921749591827,
0.04704597592353821,
0.017201099544763565,
-0.0003874531830660999,
-0.028011107817292213,
-0.04356764256954193,
-0.04414096847176552,
-0.03200678527355194,
0.0048201316967606544,
-0.011448699980974197,
-0.06600213795900345,
0.05500360578298569,
-0.0022831729147583246,
-0.006029651500284672,
0.01764640584588051,
-0.05837339535355568,
0.013129249215126038,
0.04137784615159035,
-0.05360247194766998,
-0.04459799453616142,
-0.0422016903758049,
-0.019610991701483727,
-0.03788226097822189,
0.012907112948596478,
0.00182361900806427,
-0.028714999556541443,
0.025095993652939796,
0.006038210820406675,
-0.07646574079990387,
-0.0768340602517128,
-0.030732756480574608,
0.052983175963163376,
-0.003823616774752736,
-0.06179076433181763,
-0.02234036475419998,
0.025716394186019897,
-0.006457442417740822,
-0.0570417083799839,
0.05344764143228531,
0.021874886006116867,
0.002615152858197689,
0.006531400606036186,
-0.004252302926033735,
0.03912677243351936,
-0.032599374651908875,
-0.02678523026406765,
0.00018083229952026159,
-0.055897295475006104,
-0.019547436386346817,
0.03649414703249931,
-0.0011882587568834424,
0.021661125123500824,
-0.0034504688810557127,
-0.009641512297093868,
0.07782842963933945,
-0.014671324752271175,
-0.0007129930309019983,
0.001957361586391926,
-0.05348556116223335,
0.05085218325257301,
0.021174302324652672,
0.029042096808552742,
-0.0009911161614581943,
-0.048339929431676865,
-0.042274635285139084,
-0.024418238550424576,
0.06871722638607025,
-0.0027989328373223543,
0.017569418996572495,
-0.0742860659956932,
-0.029172470793128014,
-0.020027577877044678,
0.015556925907731056,
-0.02753310650587082,
0.0015348761808127165,
-0.026947982609272003,
0.030492598190903664,
0.023337701335549355,
-0.0679204910993576,
0.03340674564242363,
0.08948571234941483,
-0.0334203876554966,
0.00463303504511714,
0.04668103903532028,
0.04557165876030922,
0.03137411177158356,
0.026926245540380478,
-0.044325679540634155,
-0.003576071932911873,
0.008731411769986153,
-0.0797782838344574,
-0.006246612407267094,
-0.012844111770391464,
0.027542969211935997,
0.0031329260673373938,
-0.04082394391298294,
-0.030838653445243835,
0.00878937542438507,
0.08225913345813751,
-0.013212994672358036,
0.010919168591499329,
-0.01731557585299015,
0.01856381818652153,
0.00025640669628046453,
0.006212098058313131,
-0.01973877102136612,
0.0378405898809433,
0.013911329209804535,
-0.0003140464541502297,
-0.0013059742050245404,
-0.040130484849214554,
0.023757586255669594,
0.0270511694252491,
-0.029246389865875244,
0.040300481021404266,
0.010163537226617336,
-0.011653372086584568,
0.042021576315164566,
0.05490918084979057,
0.00458202138543129,
0.018786273896694183,
0.020961161702871323,
0.03128723427653313,
0.020126277580857277,
-0.06252296268939972,
0.018098026514053345,
-0.03262386471033096,
0.03706634044647217,
-0.06781017780303955,
0.030044974759221077,
0.04383573308587074,
0.018060948699712753,
-0.07363948225975037,
-0.021968161687254906,
0.012658774852752686,
0.026636864989995956,
-0.0024584238417446613,
-0.04532149061560631,
0.011925132013857365,
0.023943739011883736,
-0.006125027313828468,
0.06952077895402908,
-0.015569905750453472,
-0.026392841711640358,
-0.011847486719489098,
0.0075773983262479305,
0.008375137113034725,
0.07558093965053558,
0.021715549752116203,
0.024163294583559036,
-0.03072378784418106,
-0.011022545397281647,
-0.031167836859822273,
-0.004490874707698822,
0.025663526728749275,
0.006881396286189556,
-0.019939450547099113,
0.0502748005092144,
-0.04013490676879883,
0.05717822536826134,
0.031099023297429085,
0.027433425188064575,
0.03230676054954529,
0.1380753070116043,
0.003153295023366809,
0.03352218493819237,
0.005963257048279047,
-0.0030026372987776995,
-0.06669671088457108,
-0.01464565098285675,
0.0061975931748747826,
0.0065153129398822784,
0.04994890093803406,
-0.009792930446565151,
0.004706565756350756,
-0.044251881539821625,
0.03091292828321457,
-0.017174970358610153,
-0.002060566795989871,
-0.047303829342126846,
-0.043877821415662766,
-0.08957600593566895,
-0.096127949655056,
0.00843825750052929,
0.006097692530602217,
0.014969597570598125,
0.008621576242148876,
0.02897464670240879,
-0.0734042301774025,
0.013743297196924686,
-0.021116921678185463,
0.00541235227137804,
0.07878123223781586,
0.02399853616952896,
0.025956712663173676,
-0.04367908835411072,
0.05064233019948006,
0.008100336417555809,
0.02513386309146881,
0.03096836805343628,
0.008569302037358284,
-0.03100108727812767,
-0.004712565802037716,
0.010768592357635498,
-0.01679631695151329,
0.011666817590594292,
-0.027462325990200043,
-0.012844417244195938,
0.007160586304962635,
0.06836627423763275,
-0.01386341918259859,
0.019339196383953094,
-0.005573478061705828,
0.0420389249920845,
-0.018735121935606003,
0.010815751738846302,
-0.027740593999624252,
0.0012416475219652057,
-0.031655918806791306,
-0.03897162526845932,
-0.00029611604986712337,
0.04192494973540306,
0.01431254018098116,
-0.010194427333772182,
-0.012131396681070328,
-0.006173737812787294,
-0.01520279049873352,
-0.028879402205348015,
-0.0012693350436165929,
0.019791757687926292,
0.004734602756798267,
-0.03569754585623741,
-0.057518601417541504,
0.04082126542925835,
0.036013972014188766,
-0.016053449362516403,
0.043415505439043045,
0.00030839029932394624,
-0.02446751855313778,
0.02581656724214554,
0.04365021362900734,
0.020612454041838646,
0.016754664480686188,
-0.016214542090892792,
0.02747953310608864,
-0.03540968894958496,
-0.032241180539131165,
-0.007099764421582222,
0.016974300146102905,
0.03781713917851448,
-0.026006242260336876,
0.05796577036380768,
-0.026170797646045685,
0.03949982672929764,
-0.013179431669414043,
-0.023728029802441597,
-0.02524637058377266,
0.002437622519209981,
-0.014378709718585014,
-0.06542187184095383,
0.0019889194518327713,
-0.04585205018520355,
0.06893859058618546,
0.00787128321826458,
0.05946557596325874,
-0.005157397594302893,
0.018441777676343918,
0.0035360977053642273,
0.008570295758545399,
0.03217809274792671,
-0.0384814478456974,
0.041306085884571075,
-0.014718501828610897,
0.009343256242573261,
-0.011494496837258339,
0.02503100223839283,
0.002971143461763859,
0.04789232090115547,
0.028643324971199036,
0.027979206293821335,
0.08411618322134018,
0.0021515667904168367,
-0.013400556519627571,
0.018051274120807648,
0.02515094168484211,
-0.018764657899737358,
-0.012487292289733887,
-0.0012177707394585013,
-0.050452254712581635,
0.0018142795888707042,
-0.011604640632867813,
0.013180075213313103,
-0.022947262972593307,
-0.016043545678257942,
-0.009850196540355682,
0.014347451739013195,
0.07164409756660461,
0.047926973551511765,
-0.03664743900299072,
-0.027548406273126602,
-0.023791681975126266,
0.011478523723781109,
-0.015356507152318954,
-0.008559754118323326,
0.015780294314026833,
0.015147926285862923,
-0.014545249752700329,
-0.014386194758117199,
0.0027120462618768215,
0.010441500693559647,
0.002819010289385915,
-0.02438269555568695,
0.019622355699539185,
0.025360023602843285,
-0.022609679028391838,
0.006495894864201546,
0.008300228975713253,
-0.026162784546613693,
0.02693849429488182,
-0.03016086108982563,
0.0029558513779193163,
-0.04165516048669815,
-0.021491294726729393,
-0.06841398775577545,
0.010795503854751587,
-0.02071826532483101,
-0.012177013792097569,
-0.021228840574622154,
0.04853661358356476,
-0.021740060299634933,
0.032559026032686234,
-0.06060536950826645,
-0.03200104832649231,
-0.06362349539995193,
-0.0016872016713023186,
-0.042898550629615784,
0.05036206170916557,
0.020685352385044098,
0.0315367728471756,
0.05726192891597748,
0.010096121579408646,
0.009404150769114494,
0.024562504142522812,
0.054270509630441666,
-0.025051498785614967,
0.03650660812854767,
-0.037674300372600555,
0.028747620061039925,
0.05162470415234566,
0.011242193169891834,
0.0547947958111763,
0.028963405638933182,
0.044310376048088074,
-0.03789377585053444,
0.003156578168272972,
0.028837217018008232,
0.006306665483862162,
0.006620080675929785,
0.019471921026706696,
0.017643054947257042,
0.005931911990046501,
-0.015307161025702953,
-0.038072388619184494,
-0.045656051486730576,
-0.013381922617554665,
-0.037613168358802795,
-0.004631107673048973,
-0.04244425520300865,
-0.030777620151638985,
0.0095633240416646,
-0.0025924735236912966,
-0.013790169730782509,
0.028207503259181976,
-0.05104445666074753,
-0.023497218266129494,
-0.041139356791973114,
-0.017791902646422386,
0.014785759150981903,
0.0098588727414608,
-0.011242526583373547,
0.026809221133589745,
-0.05898056924343109,
-0.02215036377310753,
0.022400831803679466,
-0.01229420118033886,
-0.02523656189441681,
0.02513672225177288,
0.053936704993247986,
-0.04583253338932991,
0.036722537130117416,
0.027024244889616966,
0.04075926914811134,
0.0014876988716423512,
-0.0023899469524621964,
0.00012747527216561139,
0.03022983856499195,
-0.03313112631440163,
0.005495828110724688,
-0.04491797462105751,
0.017390644177794456,
-0.02335210144519806,
-0.0002796898770611733,
-0.08198868483304977,
0.0314987488090992,
0.02029169164597988,
0.015186026692390442,
0.048478398472070694,
0.044893939048051834,
-0.03010321967303753,
-0.048660919070243835,
0.011989702470600605,
0.015467062592506409,
0.06517114490270615,
0.026160363107919693,
-0.0360739566385746,
0.026068635284900665,
0.025489697232842445,
0.0001880022173281759,
-0.02855372242629528,
-0.01928728073835373,
0.044496022164821625,
-0.05161583423614502,
0.006268051452934742,
-0.04349317029118538,
0.01574273779988289,
0.018753698095679283,
0.0048672230914235115,
-0.011071518063545227,
0.005708393640816212,
-0.006040745880454779,
-0.007546869106590748,
-0.002172438194975257,
-0.019036201760172844,
-0.010807441547513008,
0.010738544166088104,
-0.05901482328772545,
-0.024808883666992188,
0.017806444317102432,
0.052440691739320755,
0.01986180990934372,
0.01695479266345501,
-0.02506130188703537,
-0.02978137694299221,
0.011924028396606445,
0.03568345308303833,
0.04840561002492905,
0.010043990798294544,
-0.04241318628191948,
0.028707964345812798,
-0.008306431584060192,
0.041987597942352295,
0.02545071393251419,
-0.019583214074373245,
0.009275040589272976,
0.046247582882642746,
0.03786255419254303,
-0.0052585359662771225,
0.0012604768853634596,
0.027679136022925377,
-0.02341008372604847,
-0.015041976235806942,
-0.02772028185427189,
0.01914900355041027,
0.025070304051041603,
0.06270160526037216,
-0.0032461704686284065,
0.06569992005825043,
-0.008777582086622715,
0.02511400543153286,
-0.03744623064994812,
0.005269292276352644,
-0.058983683586120605,
0.05911913514137268,
-0.017563169822096825,
-0.021686503663659096,
-0.0008135978132486343,
-0.04401342198252678,
-0.02014506794512272,
-0.009295209310948849,
0.027228254824876785,
-0.02899584360420704,
0.02354929782450199,
-0.0243851151317358,
0.00025301886489614844,
-0.02722110040485859,
0.019275933504104614,
-0.01748262718319893,
0.023021118715405464,
0.02480529062449932,
0.009926377795636654,
0.030981052666902542,
-0.021059727296233177,
0.03912065550684929,
-0.024163102731108665,
-0.006129434797912836,
-0.00533297797665,
0.006508078891783953,
0.005254040472209454,
0.0031011307146400213,
0.046730075031518936,
-0.008025657385587692,
-0.006685479544103146,
-0.005512186326086521,
0.03309080749750137,
0.013483951799571514,
0.01886477693915367,
-0.03481182083487511,
0.06085747852921486,
-0.015333841554820538,
-0.021647311747074127,
0.022986335679888725,
-0.024049188941717148,
-0.04746003821492195
] |
Série / Division :
RFPI - TPVIE
Texte :
L'article
70 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 a institué une taxe sur les plus-values élevées résultant de la cession d'immeubles, de droits réels immobiliers
ou de titres de sociétés à prépondérance immobilière, autres que celles résultant de la cession de terrains à bâtir ou des droits s'y rapportant.
Cette taxe, codifiée sous
l'article 1609 nonies G du code général des impôts (CGI), est due par les personnes physiques ou les sociétés ou
groupement relevant de l'article 8 du CGI, l'article 8 bis
du CGI et l'article 8 ter du CGI, ainsi que par les contribuables assujettis à l'impôt sur le revenu non domiciliés en
France soumis au prélèvement prévu à l'article 244 bis A du CGI.
Elle est assise sur les plus-values immobilières imposables, selon le cas, à l'impôt sur le revenu ou au
prélèvement précité, d'un montant supérieur à 50 000 €.
La taxe est due à raison des plus-values réalisées au titre des
cessions intervenues à compter du 1er janvier 2013, à l'exception de celles pour lesquelles une promesse de vente a acquis date certaine avant le 7 décembre 2012.
Elle est calculée selon un barème applicable au montant total de la plus-value imposable.
Le produit de la taxe est en partie affecté à la Caisse de garantie du logement locatif social pour les
cessions intervenant jusqu'au 31 décembre 2015.
Actualité liée :
X
Documents liés :
BOI-RFPI-TPVIE : RFPI - Taxe sur les plus-values immobilières élevées
BOI-RFPI-TPVIE-10 : RFPI - Taxe sur les plus-values immobilières élevées - Champ
d'application
BOI-RFPI-TPVIE-20 : RFPI - Taxe sur les plus-values immobilières élevées - Modalités de
détermination
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00196
|
https://bofip.impots.gouv.fr/bofip/8779-PGP.html/identifiant=ACTU-2013-00196
|
2013-08-06 00:00:00
|
ad37390dbe117becbbe261d6fe1d2e5c01a0ad441714c4561481fe5960a54a24
|
[
-0.08777354657649994,
-0.014384856447577477,
-0.06121290102601051,
0.06855509430170059,
-0.018086444586515427,
-0.07296420633792877,
-0.06596876680850983,
-0.005252508446574211,
0.050716470927000046,
-0.13061724603176117,
0.0022746999748051167,
0.05692586302757263,
-0.10364391654729843,
0.0015634227311238647,
-0.041161440312862396,
-0.00632093520835042,
0.06584621220827103,
0.024592706933617592,
-0.0015034147072583437,
0.017918502911925316,
0.08582844585180283,
0.008327355608344078,
-0.01981593668460846,
0.057519059628248215,
-0.014286904595792294,
0.03698628768324852,
-0.015736501663923264,
-0.06315762549638748,
-0.014728862792253494,
-0.033433184027671814,
-0.027608424425125122,
-0.01706450805068016,
0.021846260875463486,
-0.003317934926599264,
-0.03681448474526405,
-0.02550172246992588,
-0.004781096242368221,
0.026408640667796135,
-0.04932669550180435,
-0.02196521870791912,
0.01716718077659607,
0.03436093032360077,
0.03549707308411598,
0.015803519636392593,
-0.026424884796142578,
0.023611247539520264,
0.023904602974653244,
0.05241065099835396,
-0.02493593841791153,
0.08078525215387344,
-0.039563920348882675,
-0.002647233894094825,
0.020813019946217537,
0.008169741369783878,
0.0379454530775547,
0.0061552515253424644,
-0.1143980622291565,
-0.05778943747282028,
0.052838630974292755,
-0.0021752153988927603,
-0.017833255231380463,
-0.0030316056217998266,
-0.03836749866604805,
-0.002344032982364297,
0.007450977806001902,
-0.03434176743030548,
0.010002675466239452,
0.015541799366474152,
0.06867805123329163,
0.08858031034469604,
0.04053077474236488,
-0.03048704005777836,
-0.01559310220181942,
-0.03452887013554573,
0.06160144507884979,
0.054271191358566284,
-0.037531133741140366,
0.022511672228574753,
0.020755577832460403,
-0.016742803156375885,
-0.0093919076025486,
0.0008376515470445156,
-0.005051252897828817,
0.06259492039680481,
-0.025727223604917526,
-0.04909277334809303,
-0.07667946070432663,
-0.020144283771514893,
0.0702228769659996,
0.010120462626218796,
-0.0074350605718791485,
-0.004001734312623739,
-0.052333034574985504,
-0.009143569506704807,
0.03417177498340607,
0.024401281028985977,
0.03729543462395668,
-0.026911240071058273,
0.07891131192445755,
-0.03067861497402191,
-0.03019145503640175,
-0.03461229428648949,
0.0381368063390255,
0.02725183591246605,
0.09534947574138641,
-0.07134024798870087,
0.006204544100910425,
-0.04660513252019882,
-0.08399205654859543,
-0.03516806289553642,
-0.012078444473445415,
0.0003697862848639488,
-0.02209598198533058,
-0.07106960564851761,
-0.03730345517396927,
0.022446949034929276,
0.04440465196967125,
-0.04518241435289383,
0.016202779486775398,
0.02497899904847145,
-0.014720788225531578,
0.02621038444340229,
-0.047743555158376694,
0.002720866585150361,
-0.08731117099523544,
-0.02202741801738739,
-0.03423565626144409,
0.0029522287659347057,
-0.03284432366490364,
0.005041726864874363,
0.0754978209733963,
0.07653394341468811,
-0.01603865437209606,
-0.09372605383396149,
-0.0224758330732584,
-0.03286142274737358,
0.019476966932415962,
0.017988285049796104,
0.03517188876867294,
0.05622434616088867,
-0.06943080574274063,
0.006565743125975132,
0.009314244613051414,
0.08139485120773315,
-0.021124444901943207,
0.005396416410803795,
-0.1073218509554863,
-0.05353027954697609,
0.0025456896983087063,
-0.04252374917268753,
-0.01766047440469265,
-0.000985722173936665,
0.025680821388959885,
-0.00794307328760624,
0.030648715794086456,
-0.03928367793560028,
0.03312525153160095,
0.07632891088724136,
-0.016733169555664062,
-0.023125050589442253,
0.03903591260313988,
0.010505984537303448,
0.0048434194177389145,
-0.03470625355839729,
0.002141046803444624,
0.0056495675817132,
-0.009548270143568516,
0.020414242520928383,
-0.02985452301800251,
0.10969037562608719,
-0.04671609401702881,
0.005890681874006987,
0.028592780232429504,
-0.02679227478802204,
0.0018837960669770837,
0.007725947070866823,
-0.007513289339840412,
-0.021533610299229622,
-0.0521625392138958,
0.061369746923446655,
-0.06700441241264343,
-0.014031574130058289,
-0.014683173038065434,
0.01348381582647562,
0.056524064391851425,
0.08338416367769241,
-0.005093003623187542,
-0.00591791607439518,
-0.004430751781910658,
0.031094608828425407,
-0.03468582406640053,
-0.0157118272036314,
-0.05630561709403992,
0.019172439351677895,
-0.021883338689804077,
-0.0711565688252449,
-0.04536464810371399,
0.05092677101492882,
-0.05199190229177475,
0.009559936821460724,
-0.03384103998541832,
0.009104132652282715,
0.04125562682747841,
-0.009005281142890453,
-0.027341581881046295,
-0.05166345462203026,
0.004487009719014168,
-0.0002766128454823047,
-0.011459091678261757,
0.00786460842937231,
0.08533228188753128,
0.0016210530884563923,
0.018682273104786873,
0.05916249379515648,
-0.006373371463268995,
-0.049005597829818726,
-0.01703428290784359,
-0.019370634108781815,
0.08840616792440414,
-0.015295417048037052,
-0.027427667751908302,
-0.026399977505207062,
0.006684843450784683,
-0.008361631073057652,
0.03031213767826557,
0.03748209401965141,
-0.006745341699570417,
-0.002745951758697629,
0.002619233913719654,
-0.045123789459466934,
0.007743285037577152,
0.03370025008916855,
0.02321694791316986,
-0.008452623151242733,
0.019061030820012093,
-0.015509337186813354,
-0.03044101782143116,
-0.02680601179599762,
-0.012188061140477657,
0.05652059614658356,
-0.006662730127573013,
0.018273189663887024,
0.06001969426870346,
-0.011620945297181606,
0.10143937915563583,
-0.007797630969434977,
-0.030839771032333374,
0.019327307119965553,
-0.04237806797027588,
0.029312895610928535,
0.0015149228274822235,
0.022901738062500954,
-0.043845728039741516,
0.046212464570999146,
-0.0073608215898275375,
-0.009556558914482594,
0.02253255993127823,
0.009358822368085384,
-0.018366310745477676,
0.007118921726942062,
-0.01284793857485056,
-0.03985001519322395,
0.015090461820363998,
0.024071738123893738,
0.026729872450232506,
-0.08506451547145844,
0.009440071880817413,
0.02962852083146572,
-0.05783133581280708,
0.01370272971689701,
-0.04835667833685875,
0.02717176079750061,
0.014519376680254936,
0.06601706147193909,
-0.004598086699843407,
-0.030505750328302383,
0.006045660935342312,
0.008525799959897995,
-0.04879419133067131,
-0.013626884669065475,
0.003206248627975583,
-0.015167036093771458,
0.046453364193439484,
-0.020210420712828636,
-0.048884958028793335,
0.0529276579618454,
0.005660803522914648,
-0.045015644282102585,
0.048448894172906876,
0.019954444840550423,
-0.05894192308187485,
0.025875717401504517,
-0.03586871176958084,
0.02197212539613247,
0.009554128162562847,
0.016550512984395027,
-0.001707339659333229,
0.029024124145507812,
-0.011693505570292473,
-0.05001263692975044,
0.009205817244946957,
-0.02530031092464924,
-0.009823432192206383,
-0.018945395946502686,
-0.05294919013977051,
0.0431300513446331,
-0.0192037895321846,
-0.002704276004806161,
-0.002888249699026346,
0.05458524823188782,
0.02452186308801174,
0.047441013157367706,
0.028049351647496223,
-0.02438836358487606,
0.00899526197463274,
0.01934143714606762,
0.018595056608319283,
-0.018337873741984367,
-0.032406359910964966,
-0.019179046154022217,
-0.004546157084405422,
0.08710785955190659,
-0.009063121862709522,
0.00849209539592266,
-0.04618636146187782,
-0.034496840089559555,
-0.004685996565967798,
0.022479016333818436,
0.003537363838404417,
-0.008047506213188171,
-0.0011207665083929896,
0.016400422900915146,
0.008697417564690113,
-0.02250838279724121,
-0.0016573307802900672,
0.018797196447849274,
-0.013772418722510338,
-0.031222086399793625,
-0.0041157579980790615,
0.04090973734855652,
0.09888280928134918,
0.0039530727081000805,
-0.06674052774906158,
0.008406235836446285,
0.029951835051178932,
-0.02578008733689785,
-0.01627516932785511,
-0.00594228133559227,
0.007955150678753853,
-0.018102163448929787,
0.04159557819366455,
0.030056117102503777,
0.03194143623113632,
0.049423929303884506,
-0.02183796651661396,
0.00258507183752954,
-0.010465992614626884,
-0.022897083312273026,
0.008894494734704494,
0.05710756406188011,
-0.010553903877735138,
-0.04922204092144966,
0.015745798125863075,
-0.022535819560289383,
-0.0019739617127925158,
0.028313729912042618,
-0.004551874939352274,
0.022066384553909302,
0.04501283913850784,
0.010526959784328938,
-0.0033326668199151754,
0.0033793931361287832,
-0.014119828119874,
0.027861379086971283,
-0.033553916960954666,
0.06420566141605377,
0.026030002161860466,
-0.004335557110607624,
-0.0008782416698522866,
-0.02884257212281227,
0.012203246355056763,
-0.014610202051699162,
0.06745896488428116,
0.0444742888212204,
0.041015978902578354,
0.014731344766914845,
-0.006438730750232935,
0.017463048920035362,
0.016814058646559715,
0.009769460186362267,
0.047133613377809525,
-0.021415743976831436,
0.005916055291891098,
0.005526487249881029,
0.013295252807438374,
0.020647170022130013,
0.04328253120183945,
0.054375261068344116,
0.008963876403868198,
0.04148116707801819,
-0.0321180522441864,
0.07770252972841263,
0.04686971753835678,
-0.0024978944566100836,
0.05646410956978798,
0.01495547778904438,
0.04308924823999405,
-0.05040521174669266,
-0.003741913242265582,
0.04106450080871582,
0.03570449352264404,
0.026245292276144028,
0.0596625916659832,
-0.021989313885569572,
-0.02978510595858097,
0.0501435212790966,
0.009762144647538662,
0.02749272808432579,
0.1445782333612442,
0.017229802906513214,
0.02797003649175167,
-0.04576326906681061,
0.025463039055466652,
-0.023374762386083603,
0.003083631629124284,
0.023844284936785698,
0.008468277752399445,
0.05289648100733757,
-0.030776791274547577,
-0.021330708637833595,
0.0008151184883899987,
0.011126003228127956,
0.02217363566160202,
0.03974907100200653,
-0.0026416548062115908,
-0.0038023607339709997,
-0.04874107614159584,
-0.011039662174880505,
0.015967849642038345,
-0.011227428913116455,
-0.034726258367300034,
0.023246919736266136,
0.04812360927462578,
-0.039356529712677,
0.00005213305485085584,
-0.02257099188864231,
0.006190099753439426,
0.0702003613114357,
0.01694657653570175,
0.009570695459842682,
-0.021066345274448395,
0.014431570656597614,
-0.01246920321136713,
-0.061797846108675,
0.0015514327678829432,
0.014393244870007038,
-0.03505207598209381,
0.0002615463163238019,
-0.020277170464396477,
0.03844248503446579,
-0.03109680488705635,
0.014275999739766121,
-0.01231407094746828,
-0.03364837169647217,
-0.03288210928440094,
0.014510092325508595,
-0.017118334770202637,
0.008398838341236115,
0.038608573377132416,
-0.007594461552798748,
0.018581954762339592,
0.04190059378743172,
0.030593901872634888,
-0.02462790161371231,
-0.03879869729280472,
0.004201279021799564,
-0.002788132755085826,
0.0525522381067276,
-0.016595231369137764,
0.0335371270775795,
0.005303272046148777,
0.014363066293299198,
-0.0025180268567055464,
-0.012629753910005093,
-0.03626535087823868,
0.03206658735871315,
-0.014088237658143044,
0.004716901574283838,
0.00236769812181592,
0.03400662541389465,
0.01566341333091259,
0.0880194678902626,
0.043617941439151764,
0.024162286892533302,
0.025188853964209557,
0.02451533079147339,
0.00022548006381839514,
-0.06564605981111526,
-0.043184954673051834,
0.0003476153069641441,
-0.028254808858036995,
-0.04263494163751602,
-0.002826590556651354,
0.05806334316730499,
0.03487548604607582,
0.0019519046181812882,
0.056930042803287506,
0.039216600358486176,
-0.03694692254066467,
0.004068819340318441,
-0.03792531415820122,
-0.040438033640384674,
-0.0365612730383873,
-0.011217471212148666,
0.044812995940446854,
0.0012813750654459,
-0.015418284572660923,
-0.0022499882616102695,
0.008402529172599316,
0.04579877853393555,
0.015318860299885273,
0.01853492669761181,
0.016969257965683937,
0.009950182400643826,
-0.008201825432479382,
-0.03797146677970886,
0.005195131525397301,
0.05254684388637543,
0.029969261959195137,
0.028086168691515923,
0.019732162356376648,
0.025594020262360573,
0.0069925072602927685,
0.033167727291584015,
0.02364037185907364,
-0.007799860090017319,
-0.007113742642104626,
0.045878175646066666,
0.020720558241009712,
0.03883334621787071,
-0.004399442579597235,
-0.023777520284056664,
-0.030278749763965607,
-0.059726402163505554,
0.0006374369841068983,
0.04451674968004227,
0.019556477665901184,
-0.02383348159492016,
-0.016449153423309326,
-0.06667238473892212,
0.03885893151164055,
0.08146606385707855,
0.053758978843688965,
-0.0012647698167711496,
-0.031581416726112366,
-0.04342743381857872,
-0.024573279544711113,
-0.002397160744294524,
-0.04888074845075607,
-0.014393527992069721,
-0.02185400202870369,
-0.0045423791743814945,
0.013612913899123669,
-0.008830932900309563,
0.029550086706876755,
0.008578903041779995,
-0.016106240451335907,
-0.06394309550523758,
-0.03844500333070755,
0.02992538921535015,
0.00744424294680357,
0.042128756642341614,
-0.03817208483815193,
0.0001040452261804603,
-0.021240225061774254,
-0.0773518830537796,
-0.0036864709109067917,
-0.08068835735321045,
-0.06560944765806198,
-0.01951535791158676,
-0.04418525844812393,
-0.027854904532432556,
-0.013764357194304466,
0.023666799068450928,
-0.03185313567519188,
0.04109114781022072,
0.013210508041083813,
0.005003160331398249,
-0.035127345472574234,
-0.030683519318699837,
-0.05794394016265869,
-0.020036714151501656,
-0.03537818044424057,
0.037284985184669495,
0.009156381711363792,
-0.009042635560035706,
-0.02476840652525425,
-0.047088537365198135,
0.004734057933092117,
-0.003977890592068434,
-0.0076910932548344135,
-0.019370699301362038,
-0.010578768327832222,
-0.08656091243028641,
-0.012601951137185097,
0.03418954834342003,
-0.006347548682242632,
-0.01029778178781271,
-0.008742762729525566,
-0.007414274848997593,
0.02373368665575981,
-0.00040813375380821526,
0.0035079549998044968,
0.015211167745292187,
0.015367165207862854,
0.013513650745153427,
-0.07771628350019455,
-0.030646711587905884,
-0.013423848897218704,
0.004678807687014341,
-0.029805434867739677,
0.017756937071681023,
-0.018642280250787735,
0.011187192983925343,
0.03863191232085228,
0.0265632476657629,
0.08174414932727814,
-0.03495306521654129,
-0.05022032931447029,
-0.022137707099318504,
-0.015442853793501854,
-0.012887485325336456,
-0.005925117991864681,
-0.019493723288178444,
-0.051909975707530975,
0.0010912518482655287,
-0.046819545328617096,
-0.06168723851442337,
-0.02233131229877472,
-0.02520398423075676,
-0.0236107986420393,
0.010482033714652061,
0.03290951997041702,
-0.012522544711828232,
0.06144847348332405,
0.03315078094601631,
0.010434571653604507,
0.016699597239494324,
-0.023157095536589622,
0.02666620910167694,
0.020988857373595238,
0.03736644983291626,
-0.015270909294486046,
-0.03488723561167717,
0.022673582658171654,
0.03408005088567734,
0.013761264272034168,
-0.012473592534661293,
0.07482343167066574,
0.05319928005337715,
-0.002446476137265563,
-0.029142549261450768,
0.09232623875141144,
-0.0576484315097332,
-0.04267921671271324,
-0.021041711792349815,
0.022244669497013092,
0.036445584148168564,
-0.0006929204100742936,
-0.03689311817288399,
-0.004358339589089155,
0.011230546981096268,
0.03412463515996933,
-0.010307167656719685,
0.04155062884092331,
0.06787309795618057,
0.018084026873111725,
-0.007658746559172869,
-0.007984990254044533,
-0.006122790277004242,
0.04207557439804077,
0.015264458023011684,
0.0034669609740376472,
0.016954630613327026,
-0.013194448314607143,
-0.00972573459148407,
0.0033518963027745485,
0.02268218621611595,
-0.01237369142472744,
0.005948078352957964,
0.04687679558992386,
0.04528571292757988,
0.06189708411693573,
0.04398351162672043,
0.03727448731660843,
-0.00596568314358592,
-0.011710426770150661,
-0.029393574222922325,
0.029120801016688347,
0.0017052674666047096,
0.03282460570335388,
0.025322668254375458,
-0.031642768532037735,
0.02822216972708702,
0.06013147160410881,
-0.008291542530059814,
0.005498630926012993,
-0.014716284349560738,
0.006669534835964441,
0.014378109015524387,
0.018518423661589622,
0.06815905123949051,
0.025553280487656593,
0.010293697938323021,
-0.044398095458745956,
-0.0043321531265974045,
-0.08520077913999557,
0.008717764168977737,
0.008248965255916119,
0.03601643443107605,
0.04266435652971268,
-0.015785451978445053,
0.0015118411974981427,
-0.0005238553276285529,
-0.045546140521764755,
-0.008497628383338451,
0.012528674677014351,
0.026513762772083282,
0.04923899099230766,
0.017662174999713898,
-0.04151066392660141,
-0.06281641125679016,
0.0344172865152359,
-0.03240303322672844,
0.0008196952985599637,
0.0568930022418499,
0.011483980342745781,
-0.013871077448129654,
-0.014164993539452553,
0.017103899270296097,
0.055338937789201736,
-0.03728242963552475,
0.040209684520959854,
0.018946293741464615,
0.023086896166205406,
0.05151810869574547,
0.013461831025779247,
0.04909747466444969,
-0.06267111748456955,
-0.012220635078847408,
0.0005556046380661428,
0.027055423706769943,
-0.030071202665567398,
0.017773425206542015,
0.00010887248208746314,
-0.012402073480188847,
0.030075594782829285,
-0.04196229949593544,
0.01766539178788662,
0.030960358679294586,
-0.008116076700389385,
-0.05499784275889397,
0.038520488888025284,
-0.0355696827173233,
-0.032163575291633606,
-0.015116735361516476,
-0.012733448296785355,
-0.026866497471928596
] |
Série / Division :
IR - DECLA
Texte :
A compter de l'imposition des revenus de 2012 déclarés en 2013, le contribuable
n'est plus tenu de joindre toutes les pièces justificatives à la déclaration de revenus papier (cette dispense existant déjà pour la déclaration en ligne). Il doit toutefois les conserver afin d'être
en mesure de les communiquer à l'administration si celle-ci le demande.
Les pièces justificatives que le contribuable est dispensé de joindre à sa déclaration
s'entendent des seuls documents établis par des tiers, à savoir les documents qui ne sont établis ni par l'usager ni par la direction générale des finances publiques. Ces pièces justificatives sont
notamment les factures, les reçus de dons ou de cotisations syndicales, l'imprimé fiscal unique.
La dispense ne s'applique pas aux documents établis par le contribuable lui-même, qui
complètent, précisent ou explicitent les éléments portés sur la déclaration. Ainsi, doivent notamment continuer à être joints à la déclaration les renseignements sur papier libre, les mentions
expresses, l'état détaillé des frais réels ou les engagements qui doivent être pris par le contribuable pour bénéficier d'un avantage fiscal.
Actualité liée :
X
Documents liés :
BOI-IR-DECLA-20 : IR - Etablissement de l'impôt - Obligation
déclaratives
BOI-IR-DECLA-20-10-20 : IR - Etablissement de l'impôt -
Obligations déclaratives - Déclaration d'ensemble
BOI-IR-DECLA-20-20 : IR - Etablissement de l'impôt -
Obligations déclaratives - Déclarations complémentaires à la déclaration d'ensemble
Signataire des documents liés :
Bruno Rousselet, sous-directeur des particuliers.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00105
|
https://bofip.impots.gouv.fr/bofip/8780-PGP.html/identifiant=ACTU-2013-00105
|
2013-04-26 00:00:00
|
3c0b3bf57a7639a27962733b56c4be9690cc9010ff6b8c73fbebde34b378ef28
|
[
-0.033986080437898636,
0.05069775879383087,
-0.004381272010505199,
0.06360796838998795,
-0.04650072380900383,
-0.0821705162525177,
-0.06871002167463303,
0.0683327317237854,
0.06955698132514954,
-0.03933858498930931,
-0.044763319194316864,
0.04387783631682396,
-0.06050889194011688,
-0.015901479870080948,
-0.029698144644498825,
0.05257636681199074,
0.07094225287437439,
0.027074746787548065,
0.02410033345222473,
0.009681588970124722,
-0.03679341450333595,
0.007305601146072149,
-0.0221827682107687,
0.05639725178480148,
0.018899504095315933,
0.034989986568689346,
0.08122576773166656,
-0.08602149784564972,
-0.03593781217932701,
0.018807874992489815,
0.004435359500348568,
-0.03642768785357475,
0.08398528397083282,
0.008320081979036331,
0.013073824346065521,
-0.05922801047563553,
0.0299406498670578,
0.0594223290681839,
-0.05429760739207268,
-0.008276599459350109,
0.040295135229825974,
0.019302885979413986,
0.04122919961810112,
0.017154064029455185,
0.06643722206354141,
0.0499945767223835,
-0.018764445558190346,
-0.001007808605208993,
-0.04486501216888428,
0.03915175795555115,
0.007238691207021475,
-0.026415186002850533,
-0.01705927588045597,
-0.024766679853200912,
0.025592155754566193,
-0.01585737057030201,
-0.08780284225940704,
0.022677535191178322,
0.04452698305249214,
-0.030075253918766975,
-0.030268173664808273,
-0.0020535660441964865,
-0.01981624774634838,
-0.06989172101020813,
-0.027016598731279373,
-0.001743260771036148,
0.02311171032488346,
-0.018987149000167847,
0.08573264628648758,
0.022053681313991547,
-0.06297150999307632,
0.006087539717555046,
0.00308224861510098,
0.014773990027606487,
0.055085815489292145,
0.08915983140468597,
-0.00662294402718544,
0.07597923278808594,
-0.000684115628246218,
0.031456202268600464,
-0.03459189087152481,
-0.004028100520372391,
0.012511678040027618,
0.025616217404603958,
0.019184721633791924,
-0.03622487559914589,
-0.020862577483057976,
-0.031527385115623474,
-0.029030170291662216,
0.0185176320374012,
0.04497186467051506,
0.006091094110161066,
-0.023754386231303215,
0.023116838186979294,
0.04878045246005058,
0.057884782552719116,
-0.03638945892453194,
0.027397410944104195,
0.07524555921554565,
0.016458485275506973,
-0.02246089279651642,
-0.06099499762058258,
0.01298612728714943,
0.014329826459288597,
-0.0020855155307799578,
-0.04940018057823181,
0.033188559114933014,
-0.0585661306977272,
-0.03650538623332977,
0.00999839324504137,
-0.04104403778910637,
0.008344629779458046,
-0.05632819980382919,
-0.056943584233522415,
-0.004597334656864405,
0.055367857217788696,
0.01818210631608963,
-0.04438477382063866,
0.1055149957537651,
0.08680935204029083,
-0.04601356014609337,
-0.048130083829164505,
-0.07512931525707245,
-0.005111935548484325,
-0.07023423910140991,
-0.0268926490098238,
-0.02485678531229496,
-0.021345123648643494,
-0.035069335252046585,
-0.0831269696354866,
0.07664379477500916,
0.05397467687726021,
0.05533231049776077,
-0.055158019065856934,
0.01642759144306183,
0.02086741477251053,
0.025921087712049484,
0.034629371017217636,
0.006634379271417856,
-0.03136393800377846,
-0.06298317760229111,
-0.02530490979552269,
-0.005625800229609013,
0.054890889674425125,
0.005217279307544231,
-0.00871062558144331,
-0.04726547375321388,
-0.002337470417842269,
0.030060766264796257,
-0.00704950513318181,
-0.006386888213455677,
0.008373762480914593,
0.020008046180009842,
0.006316362880170345,
-0.019421884790062904,
-0.059913795441389084,
-0.07210235297679901,
0.053569305688142776,
-0.008382725529372692,
-0.03696180507540703,
0.03208686783909798,
0.00028762107831425965,
-0.005485984962433577,
-0.017120420932769775,
-0.04098847508430481,
-0.0740153044462204,
0.005954998079687357,
0.027852024883031845,
0.02484060451388359,
0.0318174883723259,
0.0022734461817890406,
0.02614670619368553,
-0.0012845112942159176,
-0.017340967431664467,
-0.024662768468260765,
-0.006207379512488842,
-0.008139092475175858,
-0.056055258959531784,
-0.09335853159427643,
0.043218694627285004,
-0.04732990264892578,
-0.05860523879528046,
0.04064032807946205,
0.023246929049491882,
0.08388581871986389,
-0.008426724933087826,
-0.015441987663507462,
0.006204312201589346,
0.027370639145374298,
-0.015966936945915222,
-0.008550174534320831,
-0.05896071717143059,
-0.053126782178878784,
0.01995893195271492,
0.021127689629793167,
0.012997142039239407,
-0.059338975697755814,
0.039685335010290146,
0.034246962517499924,
-0.023080842569470406,
-0.05847957730293274,
0.046482764184474945,
0.030983606353402138,
-0.00700395368039608,
-0.024156149476766586,
-0.017118550837039948,
-0.008704879321157932,
-0.033728647977113724,
-0.019252227619290352,
0.0036803067196160555,
0.02696923166513443,
-0.002341129817068577,
0.019955504685640335,
-0.008375921286642551,
-0.016275037080049515,
-0.012965989299118519,
-0.1177646666765213,
0.007872209884226322,
0.02725481055676937,
-0.040425319224596024,
-0.022729720920324326,
-0.01373556349426508,
-0.08165016770362854,
0.030230961740016937,
0.07906694710254669,
0.03548813983798027,
0.00421135313808918,
-0.004291785880923271,
0.023206522688269615,
-0.020641053095459938,
0.009742076508700848,
0.007392397616058588,
0.012111389078199863,
-0.022795582190155983,
-0.01729499362409115,
-0.017333215102553368,
-0.01193977426737547,
-0.00880174245685339,
-0.06831610202789307,
0.035783566534519196,
-0.01990492455661297,
-0.007685405667871237,
0.04514775052666664,
0.007504881359636784,
0.02037317119538784,
0.013542679138481617,
-0.020145876333117485,
-0.0112681332975626,
-0.024161506444215775,
-0.01927822269499302,
-0.0015590795082971454,
0.04543638601899147,
0.013864812441170216,
0.032479483634233475,
-0.011515030637383461,
-0.041991978883743286,
-0.009640820324420929,
0.011591670103371143,
0.026970094069838524,
-0.04336274787783623,
-0.060166146606206894,
-0.01863718219101429,
-0.01628529652953148,
0.028499841690063477,
0.011621070094406605,
-0.09577791392803192,
0.0352972112596035,
0.061288703233003616,
-0.028500262647867203,
-0.00642668129876256,
-0.006209242157638073,
0.03802565485239029,
0.021378932520747185,
0.03518356382846832,
-0.007159579079598188,
0.020878056064248085,
-0.03125487267971039,
-0.03172110393643379,
-0.014073418453335762,
0.026004735380411148,
-0.005285492166876793,
-0.010588154196739197,
-0.04913448169827461,
0.03788283094763756,
-0.043792348355054855,
0.07084020227193832,
0.042174696922302246,
-0.04572456330060959,
-0.06303887814283371,
0.042733971029520035,
0.027771763503551483,
0.009570203721523285,
-0.018133679404854774,
-0.02120794542133808,
0.06280466169118881,
0.0034149426501244307,
0.002297600731253624,
0.023447517305612564,
0.0301964208483696,
-0.04401760920882225,
0.012175500392913818,
-0.018350720405578613,
-0.0033380163367837667,
-0.018228137865662575,
0.0012604964431375265,
-0.01563238725066185,
-0.0391119159758091,
-0.012028812430799007,
-0.028966393321752548,
0.037746135145425797,
0.006772192660719156,
-0.01654181256890297,
0.02129405178129673,
-0.013028300367295742,
0.002959913806989789,
0.007989205420017242,
-0.015809260308742523,
-0.020810827612876892,
-0.04938577115535736,
0.021632859483361244,
0.0413842648267746,
0.09144312888383865,
-0.0408242829144001,
0.020393408834934235,
-0.018911603838205338,
-0.01376147661358118,
-0.011135691776871681,
0.030939826741814613,
-0.025713855400681496,
0.0035373284481465816,
-0.01896502450108528,
0.026142895221710205,
0.020815975964069366,
-0.04705110192298889,
-0.0018072047969326377,
0.05264957621693611,
0.02163325436413288,
-0.0007489376584999263,
-0.018324069678783417,
0.057980287820100784,
-0.0277794748544693,
-0.014446835033595562,
-0.08616556972265244,
0.03611021488904953,
0.03310934081673622,
-0.037254124879837036,
0.05502868816256523,
0.02133137919008732,
-0.012083662673830986,
0.004150557331740856,
0.020097585394978523,
0.027334392070770264,
0.04088025540113449,
0.04709109291434288,
0.04349351301789284,
0.00468848180025816,
-0.0008582601440139115,
0.0457937978208065,
-0.025899259373545647,
0.0024935267865657806,
0.025633161887526512,
-0.002511171391233802,
0.03507007658481598,
0.02879888191819191,
0.019178498536348343,
-0.019946569576859474,
-0.005295864772051573,
0.028760245069861412,
-0.016154976561665535,
0.03497109189629555,
0.0035614818334579468,
0.012503165751695633,
-0.006304140202701092,
0.00895036943256855,
-0.03625093027949333,
0.031061984598636627,
-0.010460801422595978,
0.04296072944998741,
0.0020861737430095673,
0.020593052729964256,
0.016484463587403297,
0.010312761180102825,
0.00041860275086946785,
-0.021791987121105194,
0.010540339164435863,
0.06423098593950272,
0.014279570430517197,
0.004560199566185474,
0.024445006623864174,
-0.04540335759520531,
-0.024289552122354507,
-0.02838350459933281,
0.05760251358151436,
0.0018916866974905133,
0.014405953697860241,
-0.08529693633317947,
0.03418368101119995,
0.013734678737819195,
-0.04089897871017456,
0.035151030868291855,
-0.007560900412499905,
-0.004891728051006794,
0.015360327437520027,
0.07396554946899414,
0.05487813055515289,
-0.017906183376908302,
0.05318860337138176,
-0.0035656497348099947,
0.027245156466960907,
0.026727447286248207,
0.03428548201918602,
-0.013001097366213799,
0.04027700796723366,
-0.04979632794857025,
0.040336500853300095,
0.016326680779457092,
0.02911224588751793,
0.0018988857045769691,
0.14415906369686127,
-0.02118467353284359,
-0.0072349258698523045,
0.0629926323890686,
0.00920146144926548,
-0.028980223461985588,
-0.031895045191049576,
-0.06598812341690063,
0.0496918149292469,
0.008561749011278152,
-0.006055666133761406,
0.03387771174311638,
-0.029329227283596992,
0.03703714907169342,
0.010768645443022251,
-0.012224072590470314,
-0.02107129991054535,
-0.023456543684005737,
-0.024203207343816757,
0.005561298690736294,
0.024809587746858597,
0.005034542176872492,
0.06129094213247299,
0.012118819169700146,
0.03024435229599476,
-0.04472840577363968,
0.006303539499640465,
0.03854817524552345,
-0.03021528758108616,
0.048057056963443756,
-0.014653279446065426,
0.024644309654831886,
-0.0653197169303894,
0.05551125481724739,
-0.032779861241579056,
-0.011651033535599709,
-0.014707610942423344,
0.006742808967828751,
-0.04195823892951012,
0.007654699496924877,
-0.01523817703127861,
-0.0462101586163044,
-0.010709404945373535,
0.0008153601083904505,
0.009075951762497425,
0.033346034586429596,
0.022434009239077568,
-0.018687570467591286,
0.03820398449897766,
0.03550993278622627,
0.0307722520083189,
0.02758421003818512,
0.020542412996292114,
0.02968294732272625,
0.012015300802886486,
0.013430626131594181,
-0.06578611582517624,
0.024133924394845963,
0.0004772357060573995,
0.05230049416422844,
0.019920960068702698,
0.026975393295288086,
-0.043810054659843445,
0.029093803837895393,
-0.03870726004242897,
-0.0006710462621413171,
-0.03460555896162987,
0.02812335267663002,
-0.024969734251499176,
-0.03991125896573067,
-0.018090393394231796,
0.017631519585847855,
0.025109920650720596,
0.006752870511263609,
0.02188047766685486,
-0.048714835196733475,
-0.0015192212304100394,
0.038313042372465134,
0.0014385333051905036,
-0.05385812744498253,
0.025006936863064766,
-0.011012757197022438,
-0.010934828780591488,
-0.020308123901486397,
0.012130958028137684,
0.033709220588207245,
0.026948560029268265,
-0.02639596350491047,
0.03894048556685448,
0.00028014660347253084,
0.016499817371368408,
0.012266107834875584,
0.001478212303481996,
-0.01169273629784584,
0.04338845983147621,
-0.029687993228435516,
0.045892175287008286,
-0.024022141471505165,
-0.0508272685110569,
0.009155708365142345,
-0.047193288803100586,
0.03641096502542496,
0.0314020998775959,
-0.023765740916132927,
0.0315127819776535,
0.022856440395116806,
-0.02454734779894352,
-0.033895861357450485,
0.02380317449569702,
-0.0030974780675023794,
0.003403285751119256,
0.043220214545726776,
0.04592364281415939,
-0.0042239646427333355,
0.007216037251055241,
-0.034126363694667816,
-0.04629699885845184,
0.008523628115653992,
0.026220016181468964,
0.07827842980623245,
0.026548998430371284,
0.00989049393683672,
-0.04321840777993202,
-0.008165871724486351,
-0.0038542908150702715,
-0.029430245980620384,
0.03711742162704468,
0.016831737011671066,
-0.014118677005171776,
-0.026292817667126656,
-0.015620634891092777,
-0.046258870512247086,
-0.00045106964535079896,
0.0027842840645462275,
0.013634640723466873,
0.03802056610584259,
-0.030036836862564087,
-0.10069961845874786,
-0.001893688808195293,
0.03439807891845703,
-0.014233539812266827,
0.12363462150096893,
0.0015704106772318482,
-0.027681220322847366,
-0.019216228276491165,
-0.020878342911601067,
0.05991513282060623,
0.03644844517111778,
-0.0013934187591075897,
-0.03472156077623367,
0.031346458941698074,
0.043382544070482254,
-0.016759783029556274,
0.055877137929201126,
0.01998181641101837,
0.012829422019422054,
-0.06617271900177002,
-0.06343717128038406,
-0.019994180649518967,
-0.030156167224049568,
-0.025746887549757957,
-0.056954581290483475,
-0.007813396863639355,
0.02635236084461212,
0.016962459310889244,
0.039847176522016525,
0.02212146855890751,
0.0019012624397873878,
-0.03494657948613167,
0.04086698591709137,
0.03396427631378174,
-0.03760382905602455,
-0.012995108962059021,
0.009575393982231617,
-0.04529426991939545,
0.010089113377034664,
0.030008815228939056,
0.04816916957497597,
-0.04984916374087334,
-0.04649548977613449,
0.030624665319919586,
-0.004324799403548241,
0.03330104053020477,
-0.022824622690677643,
-0.005115310195833445,
-0.02140945941209793,
0.019149135798215866,
0.055254485458135605,
0.028204137459397316,
-0.030087750405073166,
-0.030500413849949837,
-0.03850153461098671,
0.0063497708179056644,
0.018864711746573448,
0.021589405834674835,
0.017482329159975052,
-0.0063058435916900635,
0.011080642230808735,
-0.03724382445216179,
-0.017766045406460762,
-0.013321214355528355,
0.0008722276543267071,
-0.015134794637560844,
-0.0078086345456540585,
0.041007187217473984,
0.00016842217883095145,
-0.012451725080609322,
-0.0031093498691916466,
-0.028280308470129967,
-0.007203530985862017,
-0.05765765532851219,
-0.03251854330301285,
-0.014752710238099098,
-0.0017295890720561147,
-0.04097092151641846,
-0.04077427461743355,
-0.09283068031072617,
0.005983068607747555,
0.006262540351599455,
-0.029046235606074333,
-0.03187525272369385,
-0.023751048371195793,
0.017571283504366875,
0.004617290571331978,
0.04786427691578865,
-0.04501275345683098,
0.04829711094498634,
0.019020985811948776,
0.024977240711450577,
0.019881078973412514,
-0.005034740082919598,
0.04367094486951828,
0.00606060354039073,
0.024075599387288094,
-0.002725803991779685,
-0.014247603714466095,
0.01937069557607174,
0.030232612043619156,
-0.03971423581242561,
-0.047323670238256454,
0.07928662747144699,
0.020112942904233932,
0.009076371788978577,
0.037580639123916626,
0.0726485401391983,
-0.008933400735259056,
-0.048408180475234985,
0.046370334923267365,
0.008091883733868599,
0.007590658031404018,
0.05062515288591385,
0.0025662656407803297,
0.0015330013120546937,
-0.0046640560030937195,
0.029020406305789948,
-0.0177175123244524,
-0.015598632395267487,
-0.00888527650386095,
0.006453132256865501,
0.004635083023458719,
-0.027817262336611748,
0.016856342554092407,
0.05331080034375191,
-0.022209296002984047,
-0.02122906595468521,
0.02804279699921608,
-0.02919664978981018,
-0.03365927189588547,
-0.022085830569267273,
0.03697320818901062,
-0.0005018878728151321,
-0.00880052987486124,
-0.030742648988962173,
0.00020306008809711784,
-0.004451789893209934,
0.0096929045394063,
-0.01232101023197174,
-0.016939034685492516,
-0.020580509677529335,
-0.033904220908880234,
0.024936672300100327,
-0.01399861741811037,
0.06803830713033676,
-0.0024060062132775784,
-0.08014746755361557,
0.023588819429278374,
0.08088743686676025,
-0.011951970867812634,
0.01749187521636486,
-0.002650315873324871,
-0.003594638081267476,
-0.024868501350283623,
-0.0029246786143630743,
0.06952685862779617,
-0.01769251376390457,
0.033178798854351044,
-0.04919539391994476,
0.005955690983682871,
-0.03663640841841698,
0.021166671067476273,
0.03204328566789627,
0.06714751571416855,
-0.08545845001935959,
0.004326293710619211,
-0.00003520027530612424,
0.024483440443873405,
-0.05762225016951561,
0.05070074275135994,
0.05824965983629227,
0.08792983740568161,
-0.040193911641836166,
0.015776747837662697,
0.04604671522974968,
-0.009742866270244122,
0.007475389167666435,
0.01145277637988329,
0.01292565930634737,
-0.008374075405299664,
0.040875934064388275,
0.020067861303687096,
-0.01673433557152748,
-0.010916939936578274,
0.04339361563324928,
-0.026789339259266853,
0.04862912744283676,
0.04273749142885208,
-0.026107434183359146,
-0.07844874262809753,
-0.025697678327560425,
-0.0023589578922837973,
0.023239191621541977,
-0.023263897746801376,
-0.062241826206445694,
0.03883006051182747,
-0.028467681258916855,
0.023138979449868202,
0.011531298980116844,
-0.014998392201960087,
0.010510794818401337,
0.012797391973435879,
-0.022183142602443695,
0.007239039056003094,
0.02175021730363369,
-0.040818050503730774,
0.004296162631362677,
-0.039970990270376205,
-0.04539317265152931,
-0.02467939257621765,
-0.03894558548927307,
0.048569560050964355
] |
Série / division :
PAT - ISF
Texte :
Des précisions sont apportées sur les conséquences du non-respect
des conditions relatives à la conservation des titres au-delà du délai global de six ans.
Document modifié :
BOI-PAT-ISF-30-40-60-20: PAT - ISF -
Assiette - Exonérations partielles des parts ou actions objets d'un engagement collectif de conservation - Portée de l'exonération et conséquences du non-respect des conditions d'application.
Signataire du document modifié :
Véronique Bied-Charreton, directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00120
|
https://bofip.impots.gouv.fr/bofip/8790-PGP.html/identifiant=ACTU-2013-00120
|
2013-05-22 00:00:00
|
7c5eb459c8ef7ef52234253f66053bb1c94e9ba611386c40e7f4d95b5c45a380
|
[
-0.02526957169175148,
0.008660424500703812,
-0.05854230001568794,
0.05989542603492737,
-0.012150009162724018,
-0.050639886409044266,
-0.08158411085605621,
0.04617232456803322,
0.023964669555425644,
-0.04775309935212135,
-0.041054289788007736,
0.02931881882250309,
0.0011725213844329119,
0.010894324630498886,
-0.015372060239315033,
0.09141828864812851,
0.06587527692317963,
0.028541959822177887,
0.04746449366211891,
-0.05303073301911354,
0.12876911461353302,
0.06817567348480225,
-0.02721303701400757,
-0.014221565797924995,
0.015369712375104427,
0.0722988173365593,
0.044462237507104874,
-0.09702907502651215,
0.01807037554681301,
0.029379896819591522,
-0.049754101783037186,
0.008812560699880123,
0.027751857414841652,
0.0189688540995121,
0.038609012961387634,
-0.048295758664608,
-0.011403354816138744,
-0.04080960154533386,
0.015291153453290462,
0.03493870794773102,
0.023513086140155792,
0.050918687134981155,
0.02907576411962509,
-0.04786847531795502,
-0.017383113503456116,
-0.008567730896174908,
-0.07593747228384018,
-0.024286504834890366,
-0.00787755660712719,
0.07413565367460251,
-0.022798096761107445,
0.006614018697291613,
0.03430553153157234,
-0.038333214819431305,
-0.0022409462835639715,
-0.01918608881533146,
-0.11876527220010757,
0.03956263139843941,
0.07930750399827957,
-0.007073299027979374,
-0.01677226461470127,
-0.00198446330614388,
-0.050368741154670715,
-0.01763303391635418,
-0.048549994826316833,
-0.016097910702228546,
0.024400802329182625,
-0.021007990464568138,
0.12876561284065247,
-0.031207390129566193,
-0.009325521998107433,
0.11596670001745224,
-0.0068004499189555645,
0.06008413806557655,
-0.015614575706422329,
0.03854425996541977,
-0.031640756875276566,
0.03313356637954712,
-0.07341907918453217,
0.04009817913174629,
-0.04396144300699234,
-0.019462423399090767,
0.030519697815179825,
0.004144331440329552,
-0.006548776291310787,
-0.0011768722906708717,
-0.07972800731658936,
0.021452102810144424,
0.008610834367573261,
-0.014163894578814507,
0.011949561536312103,
0.037614934146404266,
-0.01537354476749897,
0.05190403386950493,
0.04805692657828331,
0.04395759478211403,
-0.009518303908407688,
-0.013951319269835949,
0.05055510252714157,
0.024100353941321373,
-0.008775459602475166,
0.030040567740797997,
0.026409823447465897,
0.012988991104066372,
0.01582932099699974,
-0.02646877057850361,
0.006247575394809246,
-0.09569448977708817,
-0.030653825029730797,
0.011386087164282799,
-0.041838809847831726,
-0.06516490131616592,
-0.049181945621967316,
0.002517028944566846,
-0.0391356498003006,
-0.0151598509401083,
0.0454738475382328,
-0.036333635449409485,
0.01235727034509182,
0.04240602254867554,
-0.03735785186290741,
-0.05687887594103813,
-0.0277316402643919,
0.02909400314092636,
-0.07375232130289078,
0.00439391890540719,
0.04650435596704483,
-0.013445498421788216,
-0.020562907680869102,
-0.014232277870178223,
0.043093178421258926,
0.0073095341213047504,
0.010490044951438904,
-0.04707932844758034,
-0.05218080058693886,
-0.016867714002728462,
-0.03978732228279114,
0.074987031519413,
0.0022700924891978502,
-0.011051725596189499,
0.036085158586502075,
-0.022175217047333717,
-0.09607022255659103,
0.0022653050255030394,
0.009545684792101383,
-0.009147358126938343,
-0.009645456448197365,
0.0028963307850062847,
0.020654043182730675,
0.06871878355741501,
0.05000471696257591,
0.01838460937142372,
0.01449581515043974,
0.012661665678024292,
0.007837653160095215,
-0.044407013803720474,
-0.03757964447140694,
0.06550020724534988,
-0.025594297796487808,
-0.040838491171598434,
0.04488423466682434,
-0.027616558596491814,
0.01823895238339901,
-0.01941608637571335,
-0.06493562459945679,
-0.053873784840106964,
0.024838576093316078,
0.06708759069442749,
0.015267840586602688,
0.014818393625319004,
-0.027260880917310715,
0.04055507108569145,
0.037215400487184525,
0.0002448441518936306,
-0.008696489967405796,
-0.0236428864300251,
-0.021594839170575142,
-0.007348670624196529,
-0.07556264847517014,
0.04989788681268692,
-0.011463535949587822,
-0.05191925913095474,
-0.0065232813358306885,
-0.009623540565371513,
0.07612761855125427,
0.02855515666306019,
0.005677356384694576,
0.02400614693760872,
0.05191093683242798,
0.030994655564427376,
-0.014060086570680141,
0.0043143341317772865,
-0.06278776377439499,
0.005694372579455376,
0.014810253866016865,
-0.08687908947467804,
-0.021077359095215797,
0.0066737825982272625,
0.007411225698888302,
-0.01546540018171072,
-0.004008499905467033,
0.013126878999173641,
0.04143958538770676,
0.0127473259344697,
-0.01526807900518179,
-0.04788936674594879,
0.031735457479953766,
0.021991323679685593,
-0.005066282581537962,
-0.02273505926132202,
0.035072095692157745,
0.002018270781263709,
0.035068828612565994,
0.02635175921022892,
-0.019381949678063393,
-0.005044096149504185,
-0.02929670736193657,
-0.014040518552064896,
0.0026426082476973534,
-0.0006787372403778136,
-0.013288049958646297,
0.004050855990499258,
-0.03161483630537987,
-0.012861791998147964,
-0.00022355893452186137,
0.011734734289348125,
-0.003774363547563553,
0.021264979615807533,
0.0031308101024478674,
-0.06182488054037094,
0.0029877577908337116,
-0.0213120486587286,
0.026658112183213234,
0.012238598428666592,
0.010356106795370579,
0.028102461248636246,
-0.007596577517688274,
0.03523539379239082,
0.02727040834724903,
0.04973294585943222,
-0.0036365941632539034,
0.028583595529198647,
0.035570334643125534,
0.026233667507767677,
-0.012260298244655132,
0.004869872238487005,
-0.06161370128393173,
0.011149931699037552,
-0.04972856119275093,
-0.01576390489935875,
-0.015045181848108768,
0.011601051315665245,
0.014652300626039505,
0.0672701746225357,
0.010635807178914547,
-0.053371578454971313,
0.03207208216190338,
0.035412538796663284,
-0.0056130969896912575,
-0.04276135936379433,
-0.013832547701895237,
-0.02468019723892212,
-0.06693907827138901,
0.015733972191810608,
0.0003352281346451491,
-0.1161503866314888,
0.04931120201945305,
-0.01449229009449482,
-0.042481500655412674,
0.00011527571041369811,
0.018513159826397896,
0.06372930854558945,
-0.027070237323641777,
0.013555478304624557,
-0.06608046591281891,
-0.03024359978735447,
-0.03747548162937164,
-0.017156094312667847,
0.02902800962328911,
0.017152201384305954,
-0.00510107958689332,
-0.029476327821612358,
-0.02707073464989662,
-0.0065956031903624535,
-0.06448020040988922,
-0.004802914336323738,
0.04173413664102554,
-0.001285129808820784,
0.02305389568209648,
0.03968966007232666,
-0.000011051245564885903,
-0.015136460773646832,
-0.02591603621840477,
0.02912103570997715,
0.003986856434494257,
-0.03085785172879696,
-0.048944972455501556,
0.021223202347755432,
-0.004286231007426977,
-0.06846749782562256,
-0.02349751442670822,
-0.014776282012462616,
0.043075498193502426,
-0.02276577427983284,
-0.0323106050491333,
-0.010462895035743713,
0.0009412389481440187,
-0.04545772075653076,
-0.022154822945594788,
0.0703575536608696,
-0.03636554628610611,
-0.002683678874745965,
-0.013260437175631523,
0.0007586237625218928,
0.03500460088253021,
0.05622025206685066,
0.030749229714274406,
0.02044236660003662,
0.00643367413431406,
-0.07861288636922836,
0.01121437270194292,
0.08895403891801834,
-0.003178609535098076,
0.06141800060868263,
-0.045653413981199265,
-0.0055429753847420216,
0.009937235154211521,
0.019748151302337646,
-0.07156874984502792,
-0.013879181817173958,
-0.016606811434030533,
0.032526645809412,
0.03413635119795799,
-0.06368668377399445,
0.01822584681212902,
0.024092109873890877,
0.03696318715810776,
-0.0229958426207304,
0.018053503707051277,
0.029592664912343025,
0.03644669055938721,
0.0004715826653409749,
-0.06818865984678268,
0.030207663774490356,
0.025436505675315857,
-0.010845149867236614,
0.0016397488070651889,
0.0496513694524765,
0.030999241396784782,
-0.013991832733154297,
-0.02485037036240101,
0.0400799959897995,
0.038940295577049255,
0.06288763135671616,
0.01159553974866867,
-0.04163959622383118,
-0.020303688943386078,
0.006507392972707748,
0.002686569932848215,
0.08055659383535385,
-0.0019098216434940696,
-0.022914208471775055,
0.018428552895784378,
0.01782343164086342,
0.009889116510748863,
-0.014393828809261322,
-0.027543675154447556,
0.023326747119426727,
0.011995541863143444,
0.020694665610790253,
-0.03657059744000435,
0.01785528101027012,
-0.005821126978844404,
-0.004510072525590658,
-0.05018014833331108,
0.0482742041349411,
0.01836526393890381,
0.026052888482809067,
0.005060415714979172,
0.005073633510619402,
-0.006446536630392075,
0.013655784539878368,
0.018440958112478256,
0.0031411489471793175,
0.02904205024242401,
0.028937937691807747,
-0.011494356207549572,
0.008937085047364235,
0.037030551582574844,
0.037066951394081116,
0.049926694482564926,
-0.036045223474502563,
-0.023727133870124817,
0.007039900869131088,
0.024879010394215584,
-0.04858481138944626,
0.04699581488966942,
-0.010841130279004574,
-0.07775324583053589,
0.04447101429104805,
0.01978939399123192,
0.013212121091783047,
0.07426362484693527,
0.06007780879735947,
0.030130378901958466,
-0.06044775992631912,
0.029230158776044846,
0.006858993321657181,
0.04451589658856392,
0.007838907651603222,
0.002276168903335929,
0.023124080151319504,
0.015331847593188286,
-0.07542528212070465,
-0.03653368726372719,
0.021583884954452515,
0.009006015956401825,
0.04521831125020981,
0.14661039412021637,
0.014349500648677349,
0.03667885437607765,
0.02033817209303379,
0.02460681088268757,
-0.07387763261795044,
-0.05400751158595085,
-0.00005638186485157348,
0.06812691688537598,
0.08801797032356262,
-0.024687936529517174,
0.012206535786390305,
-0.027225669473409653,
0.03801940008997917,
0.001944017014466226,
-0.03137951344251633,
-0.03387073054909706,
-0.050158556550741196,
-0.02863997407257557,
0.017353905364871025,
0.04055064916610718,
-0.00405134167522192,
0.054593849927186966,
0.02091178670525551,
0.011602121405303478,
-0.036031123250722885,
-0.023042744025588036,
-0.012536369264125824,
-0.04025944694876671,
0.022621309384703636,
0.02792092226445675,
-0.0012784497812390327,
-0.008637710474431515,
0.057051774114370346,
-0.04193819686770439,
-0.05296448618173599,
0.0288825873285532,
0.002224427182227373,
-0.003619662020355463,
0.0018409870099276304,
0.02630118653178215,
-0.010776601731777191,
-0.006421389523893595,
0.011520071886479855,
-0.015484035946428776,
-0.013508184812963009,
0.030328592285513878,
-0.012016048654913902,
-0.003207715693861246,
-0.024390913546085358,
0.03571823239326477,
0.01061589177697897,
0.005387075245380402,
0.008284442126750946,
-0.012795225717127323,
0.015596950426697731,
-0.05618195980787277,
0.012862729839980602,
-0.006246073171496391,
0.0005156606202945113,
0.00015229500422719866,
0.03221074864268303,
0.00990423746407032,
0.015908224508166313,
0.01258160825818777,
0.004344545770436525,
-0.0570155493915081,
0.030669258907437325,
-0.010455615818500519,
-0.06475333869457245,
0.006532206665724516,
0.04064790531992912,
0.06948362290859222,
-0.0604369156062603,
-0.004240129142999649,
0.018798740580677986,
0.010914778336882591,
-0.0024728381540626287,
0.01977059245109558,
-0.025831926614046097,
0.021137084811925888,
-0.01821378618478775,
-0.02893872559070587,
0.03217277675867081,
-0.006168770603835583,
0.03291279077529907,
0.09209591895341873,
0.004010344389826059,
0.09017831087112427,
-0.008150762878358364,
0.02416771650314331,
-0.009627335704863071,
-0.013241993263363838,
-0.01438847929239273,
-0.05011884123086929,
-0.0172411035746336,
-0.005145377945154905,
-0.011379927396774292,
-0.03418102487921715,
0.06729193776845932,
-0.061249226331710815,
0.022799363359808922,
0.04696095734834671,
0.05686354637145996,
-0.01323277410119772,
0.01128716766834259,
0.0025265824515372515,
-0.059393130242824554,
0.01576034352183342,
0.001660490408539772,
0.05368267744779587,
0.022393764927983284,
0.026710551232099533,
0.00121393206063658,
0.008051170036196709,
-0.0259522944688797,
-0.014534061774611473,
-0.004322163760662079,
0.07067123055458069,
0.02816139906644821,
0.029100267216563225,
0.000733388471417129,
-0.038452744483947754,
-0.026317177340388298,
0.007661963347345591,
-0.041693445295095444,
0.020037854090332985,
0.05188304930925369,
0.04177548736333847,
-0.03904339298605919,
-0.03662737086415291,
-0.035635147243738174,
-0.0010731114307418466,
0.03309045732021332,
0.07378417998552322,
0.034276094287633896,
-0.03853822872042656,
-0.027381906285881996,
0.0033537084236741066,
0.0170772522687912,
0.00401120213791728,
0.05030316486954689,
-0.008197172544896603,
0.023780738934874535,
0.010344065725803375,
0.03329255059361458,
0.020254332572221756,
-0.05328729376196861,
-0.02562093548476696,
-0.01888403855264187,
0.021126247942447662,
0.012407200410962105,
0.038951702415943146,
0.022728795185685158,
-0.0020224417094141245,
0.047186024487018585,
-0.06167459860444069,
-0.029231315478682518,
-0.013974536210298538,
-0.07307282835245132,
-0.029219167307019234,
0.04750562831759453,
-0.024375692009925842,
-0.015216134488582611,
-0.02611798420548439,
0.027583209797739983,
-0.024472307413816452,
0.024264654144644737,
-0.05092623084783554,
0.04525085166096687,
-0.051542095839977264,
-0.03131742402911186,
-0.023728448897600174,
0.01906842179596424,
-0.013819469138979912,
-0.015982158482074738,
0.0237897839397192,
0.038365595042705536,
0.002707336563616991,
-0.008886387571692467,
0.06185740977525711,
0.002142542041838169,
0.011783628724515438,
-0.033663637936115265,
-0.007569951470941305,
0.01623459905385971,
0.015783073380589485,
0.04382817819714546,
0.0003908118815161288,
-0.04541100561618805,
-0.03193825110793114,
-0.019527863711118698,
0.06427647173404694,
0.01462194137275219,
0.03564220294356346,
0.01734274998307228,
-0.013825756497681141,
0.022198116406798363,
-0.06798237562179565,
-0.019583366811275482,
-0.018266918137669563,
0.000521901820320636,
-0.013764925301074982,
0.03266366943717003,
0.05575263500213623,
0.012622825801372528,
0.006373245269060135,
-0.002871919423341751,
-0.045576028525829315,
-0.029386203736066818,
-0.04994533956050873,
-0.041548166424036026,
-0.009529141709208488,
0.027320154011249542,
0.013400381430983543,
-0.04529440402984619,
-0.03363090381026268,
0.012704580090939999,
-0.04070788994431496,
0.0049849580973386765,
0.019088178873062134,
0.025065571069717407,
-0.008295416831970215,
-0.013798551633954048,
-0.011765718460083008,
0.009250987321138382,
-0.0002761987561825663,
-0.019832435995340347,
0.0014801932265982032,
0.030711520463228226,
-0.029010245576500893,
0.003185994690284133,
0.034522585570812225,
-0.027960851788520813,
-0.007497965823858976,
0.03150065988302231,
0.00310591165907681,
0.03263052552938461,
-0.028834454715251923,
-0.02624756470322609,
0.06479156017303467,
0.055350352078676224,
-0.0236176997423172,
-0.00382834835909307,
0.07704555243253708,
-0.0008931860793381929,
-0.0528838112950325,
0.025359734892845154,
-0.004628118127584457,
0.02377648651599884,
-0.0007999741937965155,
0.027217531576752663,
-0.02101992815732956,
-0.011736503802239895,
-0.045425593852996826,
0.026780758053064346,
-0.052294280380010605,
-0.0028635163325816393,
-0.039756763726472855,
-0.02114405296742916,
-0.008214352652430534,
0.04897165670990944,
-0.03164898604154587,
-0.02350853569805622,
0.036120351403951645,
0.029510386288166046,
-0.007226535119116306,
-0.1032305434346199,
-0.03244352713227272,
-0.012222825549542904,
0.004425820894539356,
0.030110979452729225,
-0.015081563964486122,
0.0340975746512413,
0.002149634063243866,
-0.033786363899707794,
0.007697544060647488,
-0.01900675892829895,
0.022753728553652763,
-0.041903991252183914,
0.012956433929502964,
0.013627893291413784,
0.025624413043260574,
0.012562592513859272,
-0.07106566429138184,
0.025069518014788628,
0.028422435745596886,
-0.017635421827435493,
0.02041555941104889,
-0.03421417996287346,
0.02950005605816841,
-0.00020359313930384815,
0.007579933386296034,
-0.016880394890904427,
0.005272131413221359,
0.018252640962600708,
-0.03291747346520424,
-0.020983515307307243,
-0.01618603803217411,
-0.021434206515550613,
0.019014205783605576,
0.008511608466506004,
-0.014267807826399803,
-0.023281292989850044,
-0.04289402812719345,
0.01102917455136776,
-0.009477408602833748,
-0.07201860845088959,
-0.026382774114608765,
0.05946110561490059,
-0.006565800867974758,
0.03662656620144844,
0.014733017422258854,
0.011706678196787834,
0.023607516661286354,
-0.001211589202284813,
-0.0024949463550001383,
-0.030298903584480286,
0.011803476139903069,
0.009871477261185646,
-0.0135011225938797,
0.0024153608828783035,
0.01309182308614254,
-0.04301988333463669,
-0.002210112288594246,
0.020400162786245346,
-0.08322794735431671,
0.02472442202270031,
-0.001201298669911921,
-0.026399219408631325,
-0.01598227024078369,
0.06570304930210114,
0.057089369744062424,
0.037804488092660904,
-0.005618594121187925,
0.09110194444656372,
0.016144324094057083,
-0.020396335050463676,
-0.0036856860388070345,
0.023183513432741165,
-0.041458774358034134,
0.030803868547081947,
0.008197730407118797,
-0.0193216223269701,
0.05632645636796951,
-0.04923926666378975,
-0.02603478729724884,
-0.043928150087594986,
0.0100297462195158,
0.02331959269940853
] |
Série / Division :
BIC - RICI
Texte :
Le crédit d'impôt en faveur des maîtres restaurateurs prévu à
l'article 244 quater Q du code général des impôts a été prorogé jusqu'au 31 décembre 2013 par
l'article 87
de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012.
Actualité liée :
x
Documents liés :
BOI-BIC-RICI-10-70 : BIC - Réductions et crédits d'impôt - Crédits d'impôt -
Crédit d'impôt en faveur des maîtres restaurateurs
BOI-BIC-RICI-10-70-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des
maîtres restaurateurs - Champ d'application et dépenses éligibles
BOI-BIC-RICI-10-70-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des
maîtres restaurateurs - Modalités d'application
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation
fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00135
|
https://bofip.impots.gouv.fr/bofip/8811-PGP.html/identifiant=ACTU-2013-00135
|
2013-05-31 00:00:00
|
6fa01817049a3958918bdafc7d058739bb6257b83f4fc6ad0d352f541dbf210f
|
[
-0.016579248011112213,
0.038343776017427444,
-0.041768450289964676,
0.023493599146604538,
0.013594288378953934,
-0.018469450995326042,
0.03153059259057045,
0.052958641201257706,
0.03798145428299904,
-0.047839947044849396,
-0.003103049471974373,
0.06480209529399872,
-0.030118713155388832,
-0.022051403298974037,
-0.055543266236782074,
0.062151700258255005,
0.08465749025344849,
0.056446053087711334,
0.04577812924981117,
-0.03847188130021095,
0.02957143262028694,
-0.012660160660743713,
-0.022996164858341217,
0.06460276246070862,
-0.013472707010805607,
0.034610968083143234,
0.05225579813122749,
-0.06602723151445389,
0.006181430071592331,
-0.012437699362635612,
-0.014604880474507809,
-0.07356511056423187,
-0.008355178870260715,
0.06829191744327545,
0.033871766179800034,
-0.017106294631958008,
-0.027083972468972206,
0.01507976558059454,
0.0011796567123383284,
0.02336101606488228,
-0.028175044804811478,
-0.014906032010912895,
0.01641988381743431,
0.05738336220383644,
-0.041301388293504715,
0.03723273426294327,
-0.05697223171591759,
0.03679768741130829,
-0.0007534042233601213,
0.00696002971380949,
-0.05870440602302551,
0.027426475659012794,
-0.04026084765791893,
0.020485106855630875,
0.000054945125157246366,
0.0025774326641112566,
-0.061842989176511765,
0.03520319610834122,
0.08368828147649765,
-0.028392935171723366,
-0.037844218313694,
-0.002733460860326886,
-0.03941170126199722,
0.027182474732398987,
-0.07035276293754578,
-0.0007317079580388963,
-0.0075052762404084206,
-0.005699030123651028,
0.09571523219347,
0.008367309346795082,
-0.043896742165088654,
0.0056179179809987545,
0.04113585129380226,
0.05006704851984978,
0.037126488983631134,
0.09534909576177597,
-0.020466327667236328,
0.0647318959236145,
-0.05460922047495842,
0.015827039256691933,
-0.020489880815148354,
0.014124995097517967,
0.023256197571754456,
0.035852525383234024,
0.04412798956036568,
0.007394491229206324,
-0.11447453498840332,
-0.04593833163380623,
0.06253362447023392,
0.0028603344690054655,
0.01917397603392601,
0.048107754439115524,
-0.002162277465686202,
0.018358144909143448,
-0.0067126755602657795,
0.0013563740067183971,
-0.011835385113954544,
0.0074019362218678,
0.009919476695358753,
0.06226028501987457,
0.014995703473687172,
-0.03534739091992378,
0.07985341548919678,
0.04233543202280998,
0.022267309948801994,
-0.07812502235174179,
-0.007542282808572054,
-0.05593856796622276,
0.014853183180093765,
-0.02394573576748371,
0.02216062694787979,
-0.05816729739308357,
-0.049676600843667984,
-0.04979337379336357,
-0.01748502068221569,
0.08029980212450027,
0.02650720812380314,
-0.03254634886980057,
0.015298619866371155,
0.017997510731220245,
-0.014192843809723854,
0.012044882401823997,
-0.006538005545735359,
-0.00455462047830224,
-0.08012008666992188,
0.05596134439110756,
0.029410002753138542,
0.014064808376133442,
-0.041832320392131805,
-0.0138883450999856,
0.04417353495955467,
0.03452609106898308,
0.06582556664943695,
-0.05464473366737366,
0.002620151499286294,
-0.011498927138745785,
-0.028152979910373688,
0.021039344370365143,
-0.007265428081154823,
-0.028210926800966263,
-0.05151813477277756,
0.06975472718477249,
-0.02607450820505619,
0.009802092798054218,
-0.004265858791768551,
0.0008311162237077951,
-0.06555171310901642,
0.013715190812945366,
0.031351521611213684,
0.0289740189909935,
0.02540474757552147,
0.012134968303143978,
0.027985308319330215,
0.033335793763399124,
0.007374861743301153,
-0.05303686484694481,
-0.03931977227330208,
0.06176011636853218,
-0.04265597090125084,
-0.021266432479023933,
0.07067644596099854,
0.05548638850450516,
0.014588168822228909,
-0.022708525881171227,
-0.0468401163816452,
-0.010069780983030796,
-0.011660740710794926,
-0.017642948776483536,
-0.020945264026522636,
0.023091940209269524,
-0.030999260023236275,
0.011531218886375427,
0.03720957413315773,
-0.02308885008096695,
-0.032115135341882706,
0.016583990305662155,
-0.020949924364686012,
-0.009370313957333565,
0.0050511653535068035,
0.08547643572092056,
-0.0696975514292717,
-0.07358568906784058,
-0.010398096404969692,
0.004207912366837263,
0.010909643955528736,
0.03053891658782959,
0.00055497488938272,
0.006394784897565842,
-0.03968970850110054,
0.05288788676261902,
-0.027239274233579636,
-0.01060526818037033,
-0.06293381005525589,
-0.0016571052838116884,
-0.006229961756616831,
-0.02983398176729679,
-0.012752951122820377,
0.037423066794872284,
0.019825376570224762,
-0.040479399263858795,
-0.01663755066692829,
0.029813412576913834,
0.06359752267599106,
0.011212632060050964,
0.03315642476081848,
-0.033668577671051025,
-0.033587727695703506,
-0.002701523480936885,
-0.03566310182213783,
-0.00040931664989329875,
0.040298786014318466,
0.041328515857458115,
0.060939546674489975,
0.019894400611519814,
-0.031535662710666656,
-0.037596914917230606,
-0.006175737362354994,
-0.027918586507439613,
-0.014116817153990269,
-0.04803883656859398,
-0.0455954410135746,
0.01754194311797619,
-0.047878608107566833,
-0.023889977484941483,
0.0692068487405777,
0.044298093765974045,
0.019747590646147728,
-0.015202523209154606,
0.10975469648838043,
-0.021353956311941147,
0.026462312787771225,
0.0418289490044117,
0.007021027151495218,
0.07428084313869476,
0.028702007606625557,
-0.0006757936789654195,
-0.021069727838039398,
0.013067692518234253,
0.04941282048821449,
-0.015517639927566051,
0.020091433078050613,
-0.030386241152882576,
0.0720265656709671,
0.007966351695358753,
-0.01539615634828806,
-0.008577265776693821,
-0.016630452126264572,
-0.00589690450578928,
-0.043893881142139435,
-0.00030598792363889515,
-0.042427245527505875,
0.024933790788054466,
-0.0016199733363464475,
0.06686950474977493,
-0.010509157553315163,
-0.009108658879995346,
0.057088520377874374,
0.023925691843032837,
-0.017605507746338844,
-0.0019635246135294437,
-0.03609151765704155,
-0.023899756371974945,
0.016129732131958008,
0.02462473139166832,
0.0341036356985569,
-0.10152644664049149,
0.03655105456709862,
0.06131771579384804,
-0.05405908823013306,
0.04470207542181015,
0.02251683548092842,
0.052654702216386795,
-0.0026324645150452852,
0.014518351294100285,
-0.031101327389478683,
0.0016535100294277072,
-0.05652906745672226,
-0.009599104523658752,
-0.009460064582526684,
0.009090026840567589,
0.050548113882541656,
-0.025223281234502792,
0.011803524568676949,
0.02074514329433441,
-0.0720643401145935,
-0.0284330565482378,
0.021378954872488976,
-0.04218100383877754,
-0.03919054567813873,
0.030247708782553673,
0.0038402730133384466,
0.016556303948163986,
-0.02930123172700405,
0.05068938806653023,
-0.01774548552930355,
0.009603127837181091,
0.01120908185839653,
0.005497110541909933,
0.00815783254802227,
-0.008561535738408566,
0.01276284921914339,
-0.003470850642770529,
0.01343655027449131,
-0.012976395897567272,
0.01194933895021677,
-0.03045782819390297,
-0.05362993851304054,
-0.0614820159971714,
-0.026882121339440346,
0.026841098442673683,
0.03598793223500252,
-0.012383886612951756,
-0.054822470992803574,
-0.04108935222029686,
0.04717047140002251,
0.00023136366507969797,
0.01905583031475544,
-0.012438837438821793,
-0.023628713563084602,
-0.03484335169196129,
0.014550705440342426,
0.10773896425962448,
-0.009430419653654099,
0.017204174771904945,
-0.03412260860204697,
-0.03383202850818634,
-0.004392167553305626,
0.024213921278715134,
-0.026954542845487595,
-0.0017648279899731278,
-0.036591265350580215,
0.02743789739906788,
0.019860006868839264,
-0.023409921675920486,
0.03803625330328941,
0.04930853843688965,
0.019140124320983887,
0.022680042311549187,
0.03761037811636925,
0.034636497497558594,
0.043306585401296616,
-0.016718916594982147,
-0.027935940772294998,
0.017665434628725052,
0.02302100881934166,
0.0038989954628050327,
0.020575199276208878,
0.018556369468569756,
0.003946193493902683,
-0.026161279529333115,
0.03780447319149971,
-0.003219250589609146,
0.025054320693016052,
0.12121781706809998,
-0.021990399807691574,
-0.039365991950035095,
-0.01357551570981741,
0.014759735204279423,
0.004752664361149073,
0.01372815016657114,
0.0020857604686170816,
0.015409529209136963,
-0.0017763287760317326,
0.0053894659504294395,
-0.04276323691010475,
0.0058509879745543,
-0.002009224146604538,
0.061521004885435104,
0.0012161872582510114,
0.01801573857665062,
-0.04292995110154152,
0.011114247143268585,
0.023217670619487762,
0.02724367193877697,
-0.029605180025100708,
-0.0061584715731441975,
0.020086901262402534,
0.045007821172475815,
0.014793599024415016,
-0.0007857826421968639,
0.003045508172363043,
-0.038624536246061325,
0.002956912387162447,
-0.005392215680330992,
0.005155641585588455,
0.008489864878356457,
-0.021375112235546112,
-0.06463376432657242,
-0.0014899417292326689,
-0.03998185694217682,
0.009241933934390545,
-0.012932229787111282,
-0.00015702644304838032,
0.01890038326382637,
0.02715594321489334,
-0.01174093596637249,
-0.003139595501124859,
-0.0010330249788239598,
-0.02120605669915676,
0.035089004784822464,
-0.003701042151078582,
0.03451353684067726,
0.044901687651872635,
0.013101084157824516,
0.013429452665150166,
-0.005003070924431086,
0.005088190082460642,
-0.04933473840355873,
0.021352555602788925,
0.04459632933139801,
0.003121583256870508,
0.004187860991805792,
0.09319673478603363,
-0.044451143592596054,
0.09029217064380646,
-0.027226237580180168,
0.0015112070832401514,
-0.030639996752142906,
0.14423146843910217,
-0.042498890310525894,
0.039089594036340714,
0.010135583579540253,
-0.006715836469084024,
-0.02443457394838333,
-0.009513704106211662,
-0.0056227268651127815,
0.00935455597937107,
0.07774046808481216,
-0.0041475421749055386,
0.06548178941011429,
-0.03178350254893303,
-0.0033527673222124577,
-0.023857751861214638,
-0.009430721402168274,
-0.046563439071178436,
-0.04717857018113136,
-0.04354257509112358,
-0.012366259470582008,
0.025615321472287178,
-0.034556057304143906,
-0.009226053953170776,
0.027283746749162674,
0.03643079847097397,
-0.09418877959251404,
0.03359416499733925,
0.04693250730633736,
-0.0297319907695055,
0.04357338324189186,
-0.007735694292932749,
0.014437392354011536,
-0.07478383183479309,
0.06509754806756973,
0.026392830535769463,
0.015018788166344166,
0.0035634906962513924,
0.046668753027915955,
-0.015255318954586983,
0.023209067061543465,
-0.0390152670443058,
0.008681612089276314,
-0.02709861472249031,
-0.036577969789505005,
-0.025249632075428963,
-0.034606099128723145,
0.052844468504190445,
-0.006528028286993504,
0.03478642925620079,
0.006322442553937435,
0.04501594603061676,
0.006289315409958363,
0.0218480434268713,
0.055792417377233505,
0.002340221544727683,
0.007698746398091316,
0.0018037024419754744,
0.010574688203632832,
0.027530763298273087,
0.06432432681322098,
-0.05641204118728638,
0.05212638899683952,
0.007890778593719006,
0.034376755356788635,
-0.035697441548109055,
0.005790003575384617,
-0.0115678571164608,
-0.01237467210739851,
-0.0213379617780447,
-0.053865715861320496,
0.03321753442287445,
0.03103514388203621,
0.02549765445291996,
0.03317856043577194,
-0.010798406787216663,
-0.04768860712647438,
0.01972278580069542,
-0.0008629133808426559,
0.0005042714765295386,
-0.01395429391413927,
0.0387360081076622,
0.009438068605959415,
-0.017825396731495857,
-0.0674428790807724,
-0.014746925793588161,
0.05949215218424797,
0.011580036021769047,
-0.0575031042098999,
0.03883928433060646,
-0.018533485010266304,
-0.019421271979808807,
-0.0421227291226387,
-0.036369167268276215,
-0.023020828142762184,
-0.006586948409676552,
0.02529313787817955,
-0.05331062152981758,
-0.006069899536669254,
-0.020561888813972473,
0.04062744602560997,
-0.05779421702027321,
0.04404330626130104,
0.017284192144870758,
0.04280215501785278,
0.04230029135942459,
0.013624380342662334,
0.0019907495006918907,
-0.02232351154088974,
0.0265097226947546,
-0.0004167048609815538,
0.06833212077617645,
0.023907126858830452,
-0.008834699168801308,
-0.005193754564970732,
0.02658803202211857,
-0.03691268712282181,
-0.044647395610809326,
0.009320788085460663,
-0.0017546339659020305,
0.020494060590863228,
0.02688690461218357,
0.01718105748295784,
0.010658864863216877,
0.02201315574347973,
0.01099818293005228,
-0.05055306479334831,
-0.025941280648112297,
0.02510220929980278,
0.035994525998830795,
-0.021414995193481445,
-0.022391412407159805,
-0.02953694388270378,
0.028157860040664673,
-0.016258619725704193,
0.07345196604728699,
0.02349432185292244,
-0.031062567606568336,
-0.029089150950312614,
-0.005297111812978983,
-0.05629783123731613,
-0.01631920225918293,
0.07778014242649078,
0.006115403492003679,
-0.00792789552360773,
-0.021913422271609306,
-0.03206314891576767,
-0.020504595711827278,
-0.006839422509074211,
0.06968801468610764,
-0.04025215655565262,
0.0069313147105276585,
0.02741517312824726,
0.019205491989850998,
0.0196670088917017,
0.0058234697207808495,
0.02526782639324665,
0.004816651809960604,
-0.04224574193358421,
-0.032978836447000504,
-0.01749689318239689,
-0.030219238251447678,
0.026027068495750427,
-0.010701943188905716,
-0.0010210891487076879,
0.0005201981402933598,
-0.002439270494505763,
-0.03726089000701904,
0.04269138723611832,
-0.0436154268682003,
-0.001981558743864298,
0.012063227593898773,
0.018550707027316093,
-0.04560954123735428,
-0.018557989969849586,
-0.010541139170527458,
-0.039362333714962006,
0.017231283709406853,
0.008944423869252205,
0.001291130669414997,
-0.09110831469297409,
0.036628689616918564,
-0.026411229744553566,
0.016626570373773575,
-0.039217449724674225,
-0.020197391510009766,
-0.02543370984494686,
0.035810310393571854,
0.06571350246667862,
-0.0059033590368926525,
-0.06617496907711029,
-0.039608146995306015,
-0.018820613622665405,
-0.022305555641651154,
-0.020134223625063896,
0.03903152421116829,
0.009513195604085922,
-0.00828300230205059,
0.00952532235532999,
-0.038649655878543854,
-0.04037539288401604,
-0.016134608536958694,
-0.004044414963573217,
-0.019440732896327972,
-0.0091190030798316,
0.00940652098506689,
0.006970524787902832,
0.038514234125614166,
-0.021075529977679253,
-0.007887543179094791,
-0.0813683569431305,
-0.03368980810046196,
-0.02843211404979229,
0.014821412041783333,
-0.011806203052401543,
-0.026912694796919823,
-0.007697164546698332,
-0.059600673615932465,
-0.0009667123085819185,
0.0007518816855736077,
-0.009164690971374512,
-0.03957647085189819,
-0.02824246883392334,
-0.020733145996928215,
-0.030934635549783707,
0.02485833875834942,
0.002804456278681755,
0.03961297124624252,
-0.011402962729334831,
0.024548765271902084,
0.07783284783363342,
0.0037371402140706778,
0.0017941863043233752,
0.010709647089242935,
0.02022714912891388,
-0.03910548985004425,
-0.07629834860563278,
0.039876747876405716,
-0.04440642148256302,
0.018577085807919502,
-0.003600499825552106,
0.053127627819776535,
0.07211668789386749,
-0.027464495971798897,
0.008051618933677673,
0.0356455072760582,
-0.02641718089580536,
-0.04508822038769722,
0.035587556660175323,
0.03360113874077797,
0.05159378796815872,
0.04754294827580452,
0.002752513624727726,
-0.038249291479587555,
-0.014830311760306358,
0.012655970640480518,
-0.003631889820098877,
0.028466153889894485,
-0.01687527634203434,
-0.04658098891377449,
-0.031340304762125015,
0.02209736406803131,
0.03493819013237953,
0.03247998282313347,
0.0054870666936039925,
-0.014190366491675377,
0.015317779034376144,
-0.04588210955262184,
-0.003094712970778346,
0.011582868173718452,
0.03123738057911396,
-0.010928685776889324,
0.0007920404896140099,
-0.00744441244751215,
0.04671642556786537,
-0.009899817407131195,
0.025488553568720818,
0.013029967434704304,
-0.021080976352095604,
0.019214462488889694,
-0.08802581578493118,
-0.014375265687704086,
0.003514302195981145,
0.01756356470286846,
-0.048696909099817276,
-0.10712554305791855,
0.029139915481209755,
0.03405719995498657,
-0.030811570584774017,
0.05157780647277832,
-0.058419618755578995,
0.004958239383995533,
-0.03164419159293175,
0.052115608006715775,
0.057376544922590256,
-0.10111810266971588,
-0.007217819336801767,
-0.02606751024723053,
0.012923145666718483,
0.00010458035831106827,
-0.009449044242501259,
0.029849430546164513,
0.0323512889444828,
-0.0038828281685709953,
0.03423449024558067,
-0.012822923250496387,
0.009663240984082222,
-0.03462901711463928,
0.022426724433898926,
-0.0066225482150912285,
0.0567636638879776,
-0.02521003969013691,
-0.049844998866319656,
-0.024136092513799667,
-0.029887091368436813,
-0.044471606612205505,
-0.021135833114385605,
0.006109468638896942,
-0.047412749379873276,
-0.023690367117524147,
-0.017227020114660263,
-0.015446196310222149,
-0.006365366745740175,
-0.005917612463235855,
-0.03144808113574982,
0.023380368947982788,
0.031161565333604813,
0.016795093193650246,
-0.05686220899224281,
0.014963028021156788,
0.06646613776683807,
-0.011223340407013893,
0.019574608653783798,
-0.016790715977549553,
0.02833780273795128,
-0.010182298719882965,
-0.025326751172542572,
0.028040362522006035,
0.028651271015405655,
-0.005760090425610542,
0.046329066157341,
-0.020694157108664513,
0.018635224550962448,
0.023848997429013252,
-0.015773285180330276,
0.13340546190738678,
0.0438966229557991,
-0.03202657029032707,
-0.021218590438365936,
-0.026201533153653145,
0.007517555262893438
] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00069
|
https://bofip.impots.gouv.fr/bofip/8680-PGP.html/identifiant=ACTU-2013-00069
|
2013-03-18 00:00:00
|
fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368
|
[
-0.05512362718582153,
-0.023796262219548225,
-0.02653883397579193,
0.04200146719813347,
-0.08859746158123016,
-0.07990331202745438,
-0.01896199770271778,
0.025139058008790016,
0.06532271951436996,
-0.04131387919187546,
-0.07108204066753387,
0.027578173205256462,
-0.04374057427048683,
0.01673477701842785,
-0.04137837141752243,
0.02025545947253704,
0.09747429937124252,
0.009237878024578094,
0.011327088810503483,
-0.10235101729631424,
0.05870579555630684,
0.05410219728946686,
0.007922109216451645,
0.01766316220164299,
0.03065064176917076,
0.026303483173251152,
0.010245470330119133,
-0.0345957912504673,
-0.039936356246471405,
0.019156085327267647,
-0.09413217753171921,
-0.045688446611166,
0.06523002684116364,
0.04074675217270851,
0.04407979175448418,
0.04533533751964569,
0.02118690498173237,
0.09853312373161316,
-0.0009388495818711817,
-0.008522916585206985,
0.07132460922002792,
-0.01768464222550392,
0.012627246789634228,
0.034651584923267365,
0.009867344982922077,
0.04677518829703331,
-0.01579265668988228,
0.02289164811372757,
0.054024141281843185,
-0.024203529581427574,
0.005811180919408798,
0.01364592183381319,
0.024688811972737312,
-0.04582000896334648,
-0.013654269278049469,
0.02079089544713497,
-0.10838013887405396,
0.029488051310181618,
0.051526669412851334,
-0.010384859517216682,
-0.02846423164010048,
-0.002284395508468151,
0.011423845775425434,
-0.04937884211540222,
-0.028202399611473083,
-0.07137298583984375,
0.0061952401883900166,
0.003785046050325036,
0.034385982900857925,
-0.03057149052619934,
0.032142627984285355,
0.046122558414936066,
-0.00920705683529377,
0.056640803813934326,
0.020791569724678993,
0.060107458382844925,
0.0356590561568737,
0.04668962210416794,
0.007294625975191593,
0.023964470252394676,
-0.04497727006673813,
-0.02101433090865612,
0.038360320031642914,
-0.038146983832120895,
0.036832984536886215,
0.005097092594951391,
-0.028054313734173775,
-0.05420231819152832,
-0.02276231162250042,
0.01595691218972206,
0.003011365421116352,
0.09849929064512253,
-0.04357994347810745,
0.010599660687148571,
0.013028910383582115,
0.09345239400863647,
-0.0011260135797783732,
-0.015573576092720032,
0.01862443797290325,
-0.020573480054736137,
0.020196879282593727,
-0.0018450163770467043,
0.03354014828801155,
0.005476193502545357,
0.02662290260195732,
-0.05593159794807434,
0.039060551673173904,
-0.0014987002359703183,
-0.03771335259079933,
0.0551491379737854,
-0.04219100996851921,
-0.032171670347452164,
-0.08585534244775772,
-0.01660899445414543,
0.02743244543671608,
0.024619383737444878,
0.03240194916725159,
0.017922528088092804,
0.058590397238731384,
-0.004269857425242662,
-0.006721076089888811,
0.09968110173940659,
-0.07009129226207733,
-0.00409944960847497,
-0.05932559072971344,
0.07958488166332245,
-0.022349189966917038,
-0.04817255586385727,
0.011633743532001972,
-0.07929988205432892,
0.029328690841794014,
-0.015568198636174202,
0.029765984043478966,
-0.08516732603311539,
-0.028927946463227272,
0.007320158649235964,
-0.025947974994778633,
0.032982826232910156,
-0.0164392851293087,
0.03584522008895874,
-0.026422761380672455,
-0.04496241360902786,
-0.05314447730779648,
0.03434695303440094,
0.018065771088004112,
0.009015873074531555,
-0.057373881340026855,
-0.013898768462240696,
0.0272587351500988,
0.051684387028217316,
-0.040289852768182755,
0.02851756662130356,
0.05650460347533226,
-0.05476878210902214,
-0.013518803752958775,
-0.022926367819309235,
-0.026708249002695084,
0.05037400498986244,
-0.03686638921499252,
-0.01981557533144951,
-0.004199843853712082,
-0.04770087078213692,
-0.005187728442251682,
0.022807732224464417,
-0.01922035776078701,
-0.029506316408514977,
-0.035491034388542175,
-0.0032745113130658865,
-0.022526288405060768,
-0.015712711960077286,
-0.03505576029419899,
0.022154735401272774,
0.016712000593543053,
-0.01872970163822174,
-0.013048278167843819,
0.008844392374157906,
0.013843225315213203,
-0.0010836763540282845,
-0.06544823944568634,
0.057993751019239426,
-0.0001871728163678199,
-0.038630831986665726,
0.02627537213265896,
-0.021176820620894432,
0.052173417061567307,
-0.04473954066634178,
-0.011404493823647499,
0.02558954991400242,
0.005901018623262644,
-0.015645379200577736,
-0.040780793875455856,
-0.029072506353259087,
-0.054863981902599335,
-0.007799823302775621,
0.004916639067232609,
-0.006383565720170736,
-0.017249321565032005,
-0.03375924751162529,
-0.014306304976344109,
-0.04130304977297783,
0.04727909713983536,
0.025666579604148865,
0.07139840722084045,
0.022117622196674347,
0.022440753877162933,
-0.08849844336509705,
0.006973158568143845,
-0.00031773457885719836,
-0.0001103682370739989,
-0.00855331402271986,
0.05951977148652077,
-0.0007417080923914909,
-0.008625069633126259,
0.02011585421860218,
-0.020078852772712708,
0.003447103314101696,
-0.022728117182850838,
-0.02195795811712742,
0.031589776277542114,
-0.006422257516533136,
0.004234029445797205,
0.034969985485076904,
-0.023313278332352638,
-0.05730772018432617,
0.0436834841966629,
0.04692503437399864,
-0.008959600701928139,
0.031877435743808746,
0.019405705854296684,
-0.050322916358709335,
-0.02862434647977352,
0.010236680507659912,
-0.053478024899959564,
0.019725879654288292,
0.011146103031933308,
0.028243187814950943,
0.01294700801372528,
-0.02454722672700882,
0.016218960285186768,
0.02285115420818329,
0.013384060002863407,
-0.020702244713902473,
0.0467500165104866,
0.05793239548802376,
-0.012678289785981178,
0.009684449061751366,
-0.01723681204020977,
-0.019960179924964905,
0.0012618917971849442,
0.001479351194575429,
-0.0022663441486656666,
0.03829752653837204,
-0.017320435494184494,
0.03996957466006279,
-0.024053512141108513,
-0.03961831331253052,
0.02027692273259163,
-0.013337181881070137,
-0.02705826796591282,
-0.028303423896431923,
-0.007061356212943792,
-0.010547839105129242,
-0.08018221706151962,
0.02549637295305729,
0.0005159403081052005,
-0.09778711944818497,
0.024740634486079216,
-0.03913453593850136,
-0.045843251049518585,
-0.04237851873040199,
-0.05939541757106781,
0.06219504773616791,
-0.010608009994029999,
0.016661345958709717,
-0.04709777608513832,
-0.031881652772426605,
0.005644345656037331,
-0.025962069630622864,
0.01715046353638172,
-0.018701404333114624,
-0.01099229883402586,
0.01226577814668417,
-0.014039304107427597,
-0.0056473505683243275,
-0.00589981023222208,
0.012512529268860817,
-0.0033169842790812254,
-0.004599286243319511,
0.014931066893041134,
0.0714382752776146,
-0.05588135868310928,
-0.013296535238623619,
-0.027782851830124855,
0.01591801457107067,
0.040160443633794785,
-0.014809634536504745,
0.040440309792757034,
0.013181212358176708,
-0.006673542317003012,
-0.024692745879292488,
-0.04336719587445259,
-0.04982851445674896,
0.0492406040430069,
-0.045917775481939316,
-0.010291469283401966,
-0.05283541604876518,
-0.002268776763230562,
-0.008764853700995445,
0.006418539676815271,
0.02732902020215988,
0.015259521082043648,
-0.016353817656636238,
-0.011811740696430206,
0.010652227327227592,
0.08240654319524765,
0.04333793371915817,
-0.023308752104640007,
0.04785774275660515,
-0.004517060238867998,
-0.08130813390016556,
-0.002958881901577115,
0.04346587136387825,
-0.008262045681476593,
0.09345777332782745,
-0.03951837867498398,
-0.024356428533792496,
0.05204731225967407,
0.006346851587295532,
0.006483124569058418,
-0.03734540939331055,
0.01442231796681881,
0.03010087087750435,
0.013114106841385365,
0.018329225480556488,
0.011931592598557472,
0.03137597069144249,
0.03808913379907608,
0.01510645356029272,
0.01685052178800106,
0.009528067894279957,
0.010293621569871902,
-0.014094770886003971,
-0.08273188024759293,
-0.023057015612721443,
0.033440470695495605,
-0.011013217270374298,
0.02499992586672306,
0.032371729612350464,
-0.008599240332841873,
-0.001652073347941041,
0.07011378556489944,
-0.008913036435842514,
0.04019806906580925,
0.05003400892019272,
-0.011848085559904575,
-0.03375362604856491,
-0.017422856763005257,
0.033482518047094345,
-0.023860150948166847,
0.051111552864313126,
0.029496075585484505,
-0.03398832678794861,
0.005901568103581667,
0.01729772984981537,
0.006950014736503363,
0.019723646342754364,
0.002220417372882366,
-0.011610450223088264,
0.03751828521490097,
0.01753007434308529,
0.020346302539110184,
0.0199056975543499,
-0.03952895104885101,
0.00915573351085186,
-0.013830694369971752,
-0.0004521892697084695,
0.0205161664634943,
0.023154035210609436,
0.026948845013976097,
0.0378255732357502,
0.009245587512850761,
-0.03677568957209587,
-0.004456887021660805,
0.01675277203321457,
0.026733791455626488,
-0.000529220444150269,
-0.06431670486927032,
0.021888019517064095,
0.0014452121686190367,
0.011089595966041088,
0.030867306515574455,
-0.02433515153825283,
0.037905432283878326,
0.03525129705667496,
-0.03259564936161041,
-0.0011027728905901313,
0.010276933200657368,
0.03644610568881035,
-0.01928812451660633,
-0.005899256095290184,
-0.04131067544221878,
-0.02498210035264492,
0.03495020419359207,
0.072259820997715,
-0.0435689352452755,
0.004275752697139978,
0.04433290660381317,
-0.0038125363644212484,
-0.010882105678319931,
-0.01591004990041256,
0.020786628127098083,
-0.007421531248837709,
0.035609129816293716,
-0.052638109773397446,
0.005025360267609358,
0.0000010704559372243239,
0.003963369410485029,
0.04658733680844307,
0.13604161143302917,
0.02360454387962818,
0.008429127745330334,
0.03686358779668808,
0.03854863718152046,
-0.06804057955741882,
-0.04094179347157478,
-0.0750814750790596,
0.02937093749642372,
0.01702958345413208,
0.036008235067129135,
0.010261960327625275,
-0.012569629587233067,
0.017920663580298424,
-0.005052318796515465,
-0.08337350934743881,
-0.007314132060855627,
-0.03214546665549278,
-0.025605814531445503,
-0.02238583005964756,
0.031226791441440582,
0.0011436711065471172,
0.06003629416227341,
0.028648648411035538,
-0.00035209389170631766,
-0.039023496210575104,
0.06126956641674042,
-0.062377940863370895,
0.013882082886993885,
0.03817641735076904,
0.015650155022740364,
0.073164202272892,
-0.02329641953110695,
0.004358694422990084,
-0.021418290212750435,
0.006826106924563646,
0.019887737929821014,
-0.0142850112169981,
-0.020709142088890076,
0.02466479316353798,
-0.013594027608633041,
-0.017344163730740547,
-0.024437353014945984,
-0.005375781562179327,
0.0005755422171205282,
-0.006252433639019728,
-0.019537748768925667,
-0.008154178038239479,
0.020026326179504395,
0.030795779079198837,
-0.034804701805114746,
0.027028480544686317,
0.04105690121650696,
0.014942404814064503,
-0.019169237464666367,
0.007802601438015699,
-0.07881207764148712,
-0.00034940760815516114,
0.012254295870661736,
-0.0023215520195662975,
0.06338100135326385,
0.08281289041042328,
-0.010791386477649212,
0.04202941432595253,
-0.010995936580002308,
0.04800805076956749,
0.014461178332567215,
0.015512309968471527,
-0.007915657944977283,
-0.029637455940246582,
-0.0023289804812520742,
0.058552905917167664,
0.04105749726295471,
0.10021686553955078,
0.026765460148453712,
-0.015811480581760406,
0.031245358288288116,
0.07082411646842957,
0.012597489170730114,
0.03386256843805313,
0.07105296850204468,
0.011474980041384697,
-0.02936553582549095,
-0.02905556745827198,
0.020128590986132622,
0.05179319903254509,
0.013081880286335945,
-0.0033308882266283035,
0.07947172969579697,
0.013056719675660133,
0.03826140984892845,
-0.04111012816429138,
-0.020742496475577354,
-0.053167350590229034,
0.01083220075815916,
-0.03517739102244377,
0.061046723276376724,
-0.018351459875702858,
0.014632328413426876,
0.022336790338158607,
-0.10997355729341507,
0.04290442541241646,
0.08952317386865616,
-0.027476876974105835,
0.0026451894082129,
0.022603191435337067,
-0.015583403408527374,
-0.05310097336769104,
-0.061651501804590225,
0.010371798649430275,
0.030758311972022057,
-0.004951342009007931,
0.024790363386273384,
-0.03032737970352173,
0.003371843136847019,
-0.006186983548104763,
-0.04805599898099899,
-0.043717652559280396,
-0.04307733103632927,
0.04100959002971649,
0.0027604347560554743,
-0.04698065668344498,
-0.02227974496781826,
0.007746917195618153,
-0.004085602704435587,
0.015878252685070038,
-0.007316057104617357,
0.014144948683679104,
0.04894141107797623,
-0.004450065083801746,
-0.02385883219540119,
-0.04090709239244461,
-0.0068278261460363865,
0.05475813150405884,
0.03583657369017601,
0.06771790981292725,
0.008746701292693615,
-0.061675384640693665,
0.02834741398692131,
0.016750518232584,
-0.03770565986633301,
0.08641484379768372,
0.011255349963903427,
-0.008421594277024269,
-0.0066559105180203915,
-0.04557167366147041,
0.021360017359256744,
0.010984331369400024,
-0.024918178096413612,
-0.019330527633428574,
0.0015882401494309306,
0.014795748516917229,
-0.000103741891507525,
0.020798340439796448,
-0.045343976467847824,
0.012464039027690887,
-0.03876831382513046,
-0.07037373632192612,
-0.024999525398015976,
0.0005230846581980586,
-0.013433813117444515,
0.012302755378186703,
0.02842911146581173,
-0.031727246940135956,
-0.02727440372109413,
0.010888533666729927,
-0.0262103583663702,
0.009627851657569408,
-0.022708285599946976,
0.04923373460769653,
-0.02976258657872677,
-0.04075337573885918,
-0.034159038215875626,
0.005674018990248442,
0.02725840173661709,
-0.03754367679357529,
0.03205319866538048,
0.02064559981226921,
0.012592372484505177,
-0.03496047109365463,
-0.02836211398243904,
-0.06941250711679459,
0.012485651299357414,
-0.015260621905326843,
0.008960123173892498,
0.017628705129027367,
0.04246947914361954,
0.031416408717632294,
-0.0017780122580006719,
-0.028390657156705856,
-0.019177822396159172,
-0.010113178752362728,
0.007530599366873503,
-0.016453608870506287,
0.012259066104888916,
0.011674167588353157,
0.020453142002224922,
0.03215830773115158,
0.01834895834326744,
0.03285668417811394,
-0.01935148611664772,
0.015513017773628235,
-0.016083460301160812,
0.015240625478327274,
0.03662120923399925,
-0.00864951591938734,
-0.0009972363477572799,
0.007843071594834328,
0.008078739047050476,
-0.0009627316612750292,
-0.024988098070025444,
-0.012897681444883347,
-0.03127945959568024,
0.03214554861187935,
-0.016439082100987434,
-0.012663120403885841,
-0.04314286634325981,
-0.0037107416428625584,
-0.042630188167095184,
-0.03669207915663719,
-0.018729863688349724,
0.05026328191161156,
0.025552209466695786,
-0.016058117151260376,
-0.0015142811462283134,
0.005533794406801462,
-0.0032572478521615267,
0.02532706968486309,
0.007672284264117479,
0.023595497012138367,
-0.028273753821849823,
0.03373359888792038,
0.04162042215466499,
-0.053658366203308105,
0.01100242231041193,
-0.030454084277153015,
0.04409390315413475,
0.012550204060971737,
0.001884303754195571,
-0.04908530041575432,
-0.0006952513940632343,
0.08423297107219696,
-0.026238804683089256,
0.01140957698225975,
0.03397529199719429,
-0.012595725245773792,
-0.04019862413406372,
0.02760954201221466,
0.03625169396400452,
0.009711726568639278,
-0.0067671616561710835,
0.005252399016171694,
0.006390077527612448,
-0.020009169355034828,
0.001545884064398706,
0.008915803395211697,
-0.01749413087964058,
-0.025801395997405052,
0.052142027765512466,
-0.03977901116013527,
-0.06918975710868835,
0.0485946387052536,
0.00304028601385653,
-0.01276401523500681,
-0.04143806919455528,
0.013922641985118389,
0.02955537848174572,
-0.026288315653800964,
-0.021483657881617546,
0.012003286741673946,
0.0018979080487042665,
0.003927889280021191,
-0.012984194792807102,
0.0049391551874578,
-0.0157795250415802,
-0.030874794349074364,
0.020557647570967674,
-0.01410678867250681,
-0.003692433936521411,
0.019328713417053223,
0.025647560134530067,
-0.0027519555296748877,
-0.0035473646130412817,
-0.00012909948418382555,
-0.0488012433052063,
0.04688570275902748,
0.05427989363670349,
-0.025983396917581558,
0.009789928793907166,
0.028539754450321198,
0.016046062111854553,
0.0009085899800993502,
0.01536467019468546,
0.058743663132190704,
-0.04994986206293106,
0.05245549604296684,
-0.015315616503357887,
0.021182769909501076,
-0.0313955582678318,
0.006479960400611162,
0.06348499655723572,
0.04424900934100151,
-0.09311164915561676,
0.012334897182881832,
-0.024708081036806107,
0.026625437662005424,
0.007509173825383186,
-0.035848893225193024,
-0.02621009200811386,
0.028606683015823364,
-0.012688758783042431,
-0.05406641215085983,
0.01769505999982357,
0.012557308189570904,
-0.0026828222908079624,
-0.020060939714312553,
0.014634223654866219,
0.0237067062407732,
0.006337236613035202,
0.0035863358061760664,
-0.005894133821129799,
-0.010853735730051994,
-0.003171821590512991,
-0.04420584440231323,
0.03335664048790932,
0.014894756488502026,
-0.028178947046399117,
0.051254428923130035,
-0.007683800999075174,
-0.03891035541892052,
-0.015676869079470634,
0.10740869492292404,
-0.04516351968050003,
0.031598012894392014,
0.028837040066719055,
0.04772057384252548,
-0.015586362220346928,
0.007534663658589125,
0.011183327995240688,
0.018142329528927803,
0.019550511613488197,
0.014317277818918228,
0.007718279492110014,
-0.0918610692024231,
0.07193286716938019,
-0.0889349952340126,
-0.038088295608758926,
-0.048850588500499725,
-0.004841479938477278,
0.11313523352146149
] |
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 (CGI) a été mis à jour pour les exercices de douze mois clos du 30 septembre
2013 au 30 décembre 2013.
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 capital - Taux d'intérêt limite
Signature du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00240
|
https://bofip.impots.gouv.fr/bofip/9095-PGP.html/identifiant=ACTU-2013-00240
|
2013-10-25 00:00:00
|
e7e6f65fba975eb04f542ac894d73be728fd6a26208abdfb22cbe6d755ec749c
|
[
-0.025492586195468903,
0.019523203372955322,
-0.03402143344283104,
0.014049348421394825,
-0.046747852116823196,
-0.054409369826316833,
0.013685794547200203,
0.05406031385064125,
0.04596119374036789,
-0.04104968532919884,
0.007641549222171307,
0.06908880919218063,
-0.047028299421072006,
0.0036728503182530403,
-0.02838936075568199,
0.08646810799837112,
0.11591120064258575,
0.0820918157696724,
0.04709748551249504,
-0.025098923593759537,
0.006210715509951115,
0.051021892577409744,
-0.003973450046032667,
0.007174685597419739,
0.06387953460216522,
0.03808283805847168,
0.016675783321261406,
-0.06890641897916794,
0.009541750885546207,
-0.013646511361002922,
-0.07552224397659302,
-0.016116559505462646,
0.01983405090868473,
-0.030927050858736038,
0.04513637721538544,
-0.08462311327457428,
-0.020359698683023453,
-0.01915608160197735,
-0.027873683720827103,
-0.03277039900422096,
-0.006706450134515762,
0.013917128555476665,
0.031036827713251114,
-0.02094412036240101,
0.04404498264193535,
0.055259015411138535,
-0.03965643793344498,
0.06740643084049225,
-0.015735022723674774,
0.06274116039276123,
0.010646387003362179,
0.02338816039264202,
0.02640797384083271,
-0.0014108197065070271,
0.021304244175553322,
-0.012587510980665684,
-0.052338048815727234,
0.055073585361242294,
0.14840856194496155,
-0.0255929883569479,
-0.03620375320315361,
-0.0020032653119415045,
-0.011261510662734509,
-0.0012567625381052494,
-0.01372214499861002,
-0.06406627595424652,
0.028485113754868507,
-0.041714321821928024,
0.1068311557173729,
-0.008138769306242466,
0.012553466483950615,
0.03139147162437439,
0.02082473784685135,
0.05803234502673149,
0.046689629554748535,
0.04554057866334915,
-0.007220516912639141,
0.03393474221229553,
0.029086992144584656,
0.038010790944099426,
0.01776716485619545,
-0.018423711881041527,
0.004078995436429977,
0.0046264720149338245,
0.0458761490881443,
0.012824857607483864,
-0.013277352787554264,
-0.006984322797507048,
-0.025762269273400307,
-0.0060159447602927685,
-0.00014697560982313007,
0.04132949560880661,
-0.026911266148090363,
0.05229100584983826,
0.02030842751264572,
0.02025834284722805,
-0.03701859712600708,
-0.010828270576894283,
0.06163768097758293,
0.016297459602355957,
-0.008164748549461365,
0.03650014102458954,
0.04580552875995636,
-0.046418897807598114,
0.00464488985016942,
0.010310979560017586,
0.05625209957361221,
-0.02578962966799736,
-0.06823625415563583,
0.0063007487915456295,
-0.018117660656571388,
-0.02447623759508133,
-0.05488142743706703,
-0.1164863333106041,
-0.02770409546792507,
0.06740128248929977,
0.02041279897093773,
-0.01583101600408554,
0.02104540728032589,
0.06523694097995758,
-0.010861414484679699,
0.015305950306355953,
-0.007349559571594,
-0.043771687895059586,
-0.09886228293180466,
0.003933395259082317,
-0.009970388375222683,
-0.04746148735284805,
-0.012924798764288425,
-0.04161839559674263,
0.03798694536089897,
0.07305645197629929,
0.027525166049599648,
-0.0629735067486763,
0.019272956997156143,
-0.015278703533113003,
0.00014396064216271043,
0.018485330045223236,
-0.005298106465488672,
-0.05383927375078201,
0.01651487685739994,
0.04549583047628403,
-0.0377802774310112,
0.03328807279467583,
-0.012797131203114986,
0.049663837999105453,
0.020703578367829323,
-0.0009253800380975008,
0.033305250108242035,
0.028405163437128067,
-0.02405664511024952,
0.0059023830108344555,
0.0586276650428772,
-0.050586387515068054,
0.0036924455780535936,
-0.007998211309313774,
-0.04018385335803032,
0.06987333297729492,
-0.048713985830545425,
-0.03429730236530304,
0.035426151007413864,
-0.020355669781565666,
0.0036437769886106253,
-0.022474372759461403,
-0.017511263489723206,
-0.02070036344230175,
0.024628430604934692,
-0.016232585534453392,
-0.01181037351489067,
0.002880251267924905,
-0.053726017475128174,
0.01444348506629467,
0.023789148777723312,
0.015620412304997444,
0.0025371878873556852,
0.0007797549478709698,
-0.05537043511867523,
0.0007135093910619617,
-0.027731534093618393,
0.0866812989115715,
-0.014265700243413448,
-0.015335789881646633,
-0.007283143699169159,
0.0004448424151632935,
-0.0038122718688100576,
0.0462774932384491,
-0.05444064736366272,
0.01811148039996624,
-0.016510438174009323,
0.04283497482538223,
-0.017098668962717056,
-0.008686044253408909,
-0.06669547408819199,
0.0416310615837574,
0.002250532153993845,
-0.05557003244757652,
-0.04617665708065033,
0.0274188295006752,
0.06947233527898788,
0.0013738226843997836,
0.004976816941052675,
0.048549894243478775,
0.03356964886188507,
0.0029984191060066223,
-0.04413704201579094,
-0.11420008540153503,
-0.008290012367069721,
-0.000007077161171764601,
-0.038635510951280594,
-0.0014994331868365407,
0.05208192765712738,
-0.03780810907483101,
0.03581798076629639,
0.03508541360497475,
-0.061881422996520996,
-0.02731873281300068,
-0.007635632064193487,
-0.030038530007004738,
0.018108077347278595,
-0.051656343042850494,
-0.013124567456543446,
0.02772517502307892,
-0.055496856570243835,
-0.05116608738899231,
0.020476356148719788,
0.04563764110207558,
-0.015070878900587559,
-0.0032561752013862133,
0.03990715369582176,
-0.044463902711868286,
0.0051117995753884315,
-0.014990334399044514,
0.037635430693626404,
-0.035409945994615555,
0.026089128106832504,
0.028574544936418533,
0.02116183005273342,
-0.04219648614525795,
0.0030395688954740763,
-0.009499788284301758,
0.02108241245150566,
-0.021000301465392113,
0.03520621359348297,
0.01518111489713192,
-0.03449278324842453,
-0.032413821667432785,
-0.07097461819648743,
-0.021496331319212914,
-0.0064669945277273655,
0.05243848264217377,
0.0007839980535209179,
0.0558679923415184,
-0.02524615079164505,
0.04686669260263443,
-0.023834606632590294,
-0.0029777763411402702,
0.021787280216813087,
0.01570119522511959,
0.018031518906354904,
0.015751780942082405,
0.006878575775772333,
-0.009768621996045113,
-0.017216766253113747,
0.01625734567642212,
-0.00976803433150053,
-0.11836089193820953,
0.0416313111782074,
0.009633861482143402,
-0.061443962156772614,
-0.0032204403541982174,
-0.04513370618224144,
0.053164027631282806,
0.03175317496061325,
0.014338405802845955,
-0.013282359577715397,
0.017328688874840736,
-0.004752214066684246,
-0.002641943981871009,
-0.014439673162996769,
0.024365795776247978,
0.00383605994284153,
-0.05048704147338867,
0.003640315495431423,
-0.007941074669361115,
-0.011932827532291412,
-0.0009952782420441508,
0.015675755217671394,
-0.03888256847858429,
-0.03717528283596039,
0.019102124497294426,
0.031357116997241974,
0.04141287878155708,
-0.038344740867614746,
0.04387122765183449,
0.03874919191002846,
-0.020007580518722534,
-0.0063829123973846436,
0.03389066457748413,
-0.005735888611525297,
-0.027800530195236206,
-0.08517900109291077,
-0.022156132385134697,
-0.012730073183774948,
0.04004030302166939,
-0.021132737398147583,
-0.032120127230882645,
-0.002862456953153014,
-0.06615845113992691,
-0.05261002480983734,
0.041172463446855545,
-0.010521827265620232,
-0.01677427999675274,
0.010523689910769463,
-0.03449388965964317,
0.03713453561067581,
0.025951864197850227,
-0.018246274441480637,
-0.011564526706933975,
-0.04276086017489433,
0.014981272630393505,
-0.00523961940780282,
0.09170942008495331,
0.0003265910781919956,
0.029046086594462395,
-0.007761103101074696,
-0.019361699000000954,
-0.030043136328458786,
0.016167419031262398,
-0.02325802855193615,
-0.03667180612683296,
-0.015191678889095783,
0.030541740357875824,
0.04913097247481346,
-0.0187454242259264,
0.020821288228034973,
0.040384091436862946,
-0.018997332081198692,
-0.04678710177540779,
0.010635700076818466,
0.028158562257885933,
-0.025789158418774605,
-0.03751383721828461,
-0.049440812319517136,
0.016701940447092056,
-0.003537927521392703,
-0.0013537689810618758,
0.06576646864414215,
-0.025330664590001106,
0.009793338365852833,
-0.016989387571811676,
0.05877344310283661,
0.0036551575176417828,
0.01186699140816927,
0.07690538465976715,
-0.0021707569248974323,
-0.021442698314785957,
-0.014721233397722244,
-0.00896460097283125,
0.009313477203249931,
0.015209727920591831,
0.055205851793289185,
-0.011086883023381233,
0.03380579501390457,
0.04157625511288643,
0.039986543357372284,
-0.043609458953142166,
-0.03238944709300995,
0.03708656132221222,
-0.005421740934252739,
0.03657618537545204,
0.029759766533970833,
-0.0030606891959905624,
0.05300849303603172,
0.024816550314426422,
0.004428031854331493,
-0.03629351779818535,
0.0052345008589327335,
0.016718227416276932,
-0.018788550049066544,
0.021431338042020798,
0.004504386335611343,
-0.04215206205844879,
-0.04130008444190025,
0.018593301996588707,
0.0011082814307883382,
0.016275105997920036,
-0.04091205075383186,
-0.03027219884097576,
0.04794268310070038,
0.012301476672291756,
0.05633186548948288,
-0.014245503582060337,
-0.07185862213373184,
0.03987651690840721,
-0.01020839437842369,
-0.021470388397574425,
0.012228447943925858,
0.009680615738034248,
0.005235705059021711,
0.033457815647125244,
-0.03525257110595703,
0.00847848691046238,
0.02944311872124672,
0.05960002914071083,
0.05535547435283661,
0.04622676223516464,
0.01641354151070118,
-0.06386641412973404,
0.020457347854971886,
0.005192108452320099,
0.039323557168245316,
0.027731943875551224,
0.0484934076666832,
-0.008941620588302612,
0.04872243478894234,
-0.018369443714618683,
-0.005943355616182089,
0.06377183645963669,
0.1531953364610672,
-0.03581744804978371,
0.043791305273771286,
0.02943482995033264,
0.015073170885443687,
-0.06632056832313538,
-0.034411028027534485,
0.023381175473332405,
0.07503926753997803,
0.0669383853673935,
-0.03966657444834709,
0.058007869869470596,
-0.07780153304338455,
0.02437947317957878,
-0.03431294485926628,
-0.005823317915201187,
-0.04581250250339508,
-0.037756241858005524,
-0.008136027492582798,
-0.01107926107943058,
0.01893017813563347,
0.00974736176431179,
-0.0278321485966444,
-0.018963059410452843,
0.019261637702584267,
-0.06150955706834793,
0.009801327250897884,
0.03916803002357483,
-0.029825005680322647,
0.13112680613994598,
-0.01747724413871765,
-0.004486530553549528,
-0.0978671982884407,
0.020525122061371803,
-0.06404398381710052,
0.028475934639573097,
0.0401998907327652,
0.03394234552979469,
-0.015750864520668983,
0.0005763921653851867,
0.015628397464752197,
-0.05120891332626343,
-0.010199450887739658,
-0.00027616191073320806,
-0.04513540118932724,
0.011729840189218521,
-0.023319760337471962,
0.015014649368822575,
-0.017273858189582825,
0.0017443908145651221,
0.03255616873502731,
0.01722470298409462,
0.009639865718781948,
0.0514695979654789,
-0.0015101074241101742,
0.013180556707084179,
-0.018200993537902832,
-0.0035133615601807833,
0.03074515238404274,
0.06329677999019623,
0.0118780005723238,
0.040741801261901855,
0.06507721543312073,
0.053985707461833954,
0.0005767319817095995,
0.05211332440376282,
0.02109362930059433,
-0.027626482769846916,
-0.016284165903925896,
-0.0006923008477315307,
0.019779909402132034,
0.06473325192928314,
0.014340040273964405,
0.0015360366087406874,
-0.022757157683372498,
0.026848208159208298,
-0.0069763073697686195,
0.015594967640936375,
-0.003663519164547324,
-0.0755588635802269,
-0.019775521010160446,
0.049899760633707047,
-0.02108471281826496,
-0.030773110687732697,
-0.019691841676831245,
0.012663137167692184,
0.04322320595383644,
0.006248774938285351,
0.07013218104839325,
-0.03474070876836777,
0.0462048314511776,
-0.012438339181244373,
-0.018172331154346466,
-0.027241453528404236,
-0.012455478310585022,
-0.00989121850579977,
-0.05721442773938179,
-0.02005488984286785,
-0.031623803079128265,
0.02805355377495289,
-0.059873949736356735,
0.034779515117406845,
-0.008779616095125675,
-0.026109516620635986,
0.028469784185290337,
0.002886582398787141,
0.0014606197364628315,
-0.06426587700843811,
0.008726118132472038,
-0.0014261746546253562,
0.04847412556409836,
0.03455089405179024,
-0.008905737660825253,
-0.06815902143716812,
0.020755868405103683,
0.011853381991386414,
-0.0058068521320819855,
-0.018129555508494377,
0.016689935699105263,
0.044366687536239624,
0.03229726478457451,
0.011789612472057343,
0.0070549920201301575,
0.010664468631148338,
0.00835423730313778,
-0.06353260576725006,
-0.023835141211748123,
0.02269761636853218,
0.03251173719763756,
-0.023579930886626244,
-0.020229371264576912,
-0.027376636862754822,
0.016841113567352295,
-0.0011613080278038979,
-0.012567441910505295,
0.0157699566334486,
-0.02607591077685356,
0.02058236487209797,
0.07318593561649323,
-0.009996666572988033,
0.009634776040911674,
0.07624705880880356,
-0.0022147803101688623,
-0.020305447280406952,
-0.04102056473493576,
-0.015156187117099762,
0.07882542163133621,
-0.00012433683150447905,
-0.004409016575664282,
-0.031154848635196686,
0.01738499291241169,
-0.003959693945944309,
-0.023181119933724403,
0.007752200588583946,
-0.01867321878671646,
-0.04682544246315956,
-0.03394379839301109,
-0.05305048078298569,
-0.017454005777835846,
-0.05932119861245155,
-0.06596473604440689,
0.03663274645805359,
0.0021740184165537357,
-0.004112530965358019,
0.011108730919659138,
-0.004625121597200632,
-0.006286717485636473,
0.003877534531056881,
-0.0708380937576294,
-0.017933135852217674,
0.05989035964012146,
-0.015719594433903694,
-0.015681078657507896,
-0.029685935005545616,
0.028864940628409386,
0.0009463782771490514,
0.00855251494795084,
0.033373843878507614,
-0.00850104633718729,
-0.05781489238142967,
0.02572460100054741,
-0.014049777761101723,
0.013933317735791206,
-0.018610218539834023,
0.0026039844378829002,
0.008373196236789227,
0.021981941536068916,
0.036403838545084,
0.023542527109384537,
-0.054427217692136765,
-0.023154348134994507,
0.03482992202043533,
-0.007108490914106369,
-0.03581423684954643,
-0.001327555626630783,
0.03074677847325802,
-0.03101559542119503,
0.0018351891776546836,
-0.05936368927359581,
-0.059229474514722824,
-0.011179201304912567,
0.032451026141643524,
-0.036318350583314896,
0.014112254604697227,
0.016578638926148415,
0.0620618537068367,
-0.016630500555038452,
-0.02180575393140316,
0.030478013679385185,
-0.05916539207100868,
-0.01849612034857273,
-0.029828272759914398,
-0.035218045115470886,
-0.007595653645694256,
-0.0027189278043806553,
-0.013232129625976086,
-0.05656249448657036,
-0.02267921157181263,
-0.05450025200843811,
0.024554258212447166,
0.009416713379323483,
-0.03093438781797886,
-0.03247993811964989,
0.0029513235203921795,
-0.05306321755051613,
0.00545516237616539,
0.030269699171185493,
-0.019838793203234673,
0.06494395434856415,
0.030545618385076523,
0.0011054170317947865,
0.029006000608205795,
0.04500686749815941,
0.009664476849138737,
0.013427890837192535,
-0.0032405408564954996,
0.016503864899277687,
-0.013580257073044777,
0.014328046701848507,
-0.07204678654670715,
0.05047443509101868,
0.03837227076292038,
-0.005116499029099941,
-0.0130136888474226,
0.05057220906019211,
-0.07169347256422043,
-0.05172885209321976,
-0.0015412714565172791,
0.030366549268364906,
0.03860005363821983,
-0.022701801732182503,
0.049817610532045364,
-0.05684519186615944,
0.00913239736109972,
0.008442896418273449,
-0.045823320746421814,
-0.05321704223752022,
-0.03282349556684494,
0.0016079482156783342,
-0.038734208792448044,
-0.012177197262644768,
0.010171514935791492,
0.06654984503984451,
0.0018197029130533338,
0.006450208369642496,
0.030292099341750145,
-0.04926814138889313,
-0.05593254044651985,
0.025472458451986313,
0.025490373373031616,
0.015061107464134693,
0.02027970179915428,
0.007668558042496443,
-0.05988911911845207,
0.007082593161612749,
-0.01597960665822029,
0.011663212440907955,
-0.02221052534878254,
-0.014530438929796219,
-0.01206651795655489,
0.014144917950034142,
0.014327901415526867,
-0.018249331042170525,
0.003190845949575305,
-0.04034523665904999,
0.024083081632852554,
0.01212866511195898,
-0.022448234260082245,
0.03489628806710243,
0.026547696441411972,
0.0017862410750240088,
0.019352400675415993,
0.0007745525217615068,
-0.010153796523809433,
-0.03162144124507904,
0.025857213884592056,
-0.049050621688365936,
0.014422331005334854,
0.013675063848495483,
0.05522487312555313,
0.013686946593225002,
0.02710554003715515,
-0.02618805505335331,
0.016141442582011223,
-0.04767998307943344,
0.01775408908724785,
-0.04957842826843262,
0.0051187206991016865,
0.02600284293293953,
0.05362510308623314,
0.0041921138763427734,
-0.014163181185722351,
0.003586297621950507,
0.005421216133981943,
-0.01601843163371086,
0.030183233320713043,
0.01790647581219673,
-0.0033076568506658077,
0.02650250308215618,
-0.01946108043193817,
-0.033861346542835236,
0.036907944828271866,
0.00797758623957634,
-0.03511131927371025,
-0.029477370902895927,
-0.012432279996573925,
0.053552743047475815,
-0.003989373799413443,
-0.007994956336915493,
-0.04584147036075592,
-0.02918430045247078,
0.04445710405707359,
0.02688882127404213,
0.02074681967496872,
-0.014279297553002834,
0.044556427747011185,
0.013933341018855572,
-0.007319589611142874,
0.007199074141681194,
0.0015262236120179296,
0.00933183915913105,
0.02753709815442562,
0.029746700078248978,
-0.029965592548251152,
0.06478850543498993,
-0.011442143470048904,
-0.033162519335746765,
0.017741551622748375,
-0.01789078116416931,
-0.013651308603584766
] |
Série / Division :
IR - RICI
Texte :
Des précisions sont apportées sur la notion de "dépense effectivement supportée et versée pendant l'année d'imposition"
ouvrant droit au crédit d'impôt en faveur des dépenses de frais de garde des jeunes enfants prévu à l'article 200 quater B
du code général des impôts (CGI).
Par ailleurs, par mesure de simplification, le contribuable bénéficiant de ce crédit d'impôt n'est plus tenu, depuis
l'imposition des revenus 2012, de joindre les pièces justificatives (documents établis par des tiers) à la déclaration de revenus papier.
Actualité liée :
X
Document lié :
BOI-IR-RICI-300 : IR - Crédit d'impôt en faveur des dépenses de frais de garde des jeunes
enfants
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00121
|
https://bofip.impots.gouv.fr/bofip/9214-PGP.html/identifiant=ACTU-2014-00121
|
2014-04-25 00:00:00
|
8631a282c5f3f43f6858568a91c475454ef81eae01dcb7ee354b1bc2a2e7f4a0
|
[
-0.021576737985014915,
0.04799434542655945,
-0.04793829843401909,
0.02843446098268032,
0.025488168001174927,
-0.06763540208339691,
-0.025849327445030212,
0.01621832326054573,
0.09353454411029816,
-0.10604872554540634,
-0.0029227726627141237,
0.009507023729383945,
-0.07239037752151489,
-0.04183890298008919,
-0.044522855430841446,
0.049776818603277206,
0.03352325037121773,
0.04561205208301544,
-0.010071112774312496,
-0.03453121334314346,
0.01689358800649643,
0.03130536898970604,
-0.0034643341787159443,
0.10881858319044113,
0.017974087968468666,
0.003579061245545745,
0.07431527227163315,
-0.05783473700284958,
0.022794511169195175,
0.0307523924857378,
-0.035137344151735306,
-0.04865865036845207,
0.03426472097635269,
-0.01629149168729782,
0.06325983256101608,
-0.048849448561668396,
-0.004507934208959341,
0.03572835028171539,
-0.021633511409163475,
-0.018749507144093513,
-0.004554565064609051,
0.08257272094488144,
0.02447172999382019,
0.02354319952428341,
0.015366625040769577,
-0.0065561202354729176,
-0.03481287881731987,
0.05210473760962486,
-0.012566160410642624,
0.013724378310143948,
-0.0002482914424035698,
0.034619733691215515,
0.022800449281930923,
-0.025250276550650597,
-0.01688286103308201,
0.026684440672397614,
-0.05248061567544937,
0.04146396368741989,
0.09054724872112274,
-0.03580817952752113,
0.0038121449761092663,
-0.0021219628397375345,
0.041099511086940765,
-0.011464906856417656,
-0.025131626054644585,
-0.05639128014445305,
0.0005002709222026169,
-0.006978056393563747,
0.11218606680631638,
0.04133801534771919,
-0.07330741733312607,
0.0521012581884861,
-0.025671882554888725,
0.011326823383569717,
0.012642537243664265,
0.038634128868579865,
-0.04650231823325157,
-0.006348445080220699,
-0.018824610859155655,
0.018329663202166557,
-0.07930755615234375,
0.004925381857901812,
0.005088158417493105,
0.06319427490234375,
0.005229214206337929,
0.034050773829221725,
-0.03060087189078331,
-0.00142741110175848,
0.006284016650170088,
-0.008450875990092754,
0.055717140436172485,
0.0967642143368721,
-0.023376621305942535,
-0.009479077532887459,
0.017934396862983704,
0.04091871157288551,
-0.03860662132501602,
0.0031450148671865463,
0.06574483215808868,
0.039170920848846436,
-0.001961642410606146,
-0.0018815257353708148,
0.034246742725372314,
0.025890478864312172,
0.03139627352356911,
-0.1006917953491211,
0.021426821127533913,
0.035904258489608765,
0.0055389744229614735,
-0.0034148988779634237,
-0.001334642176516354,
0.01580057106912136,
-0.005249560810625553,
-0.007223883643746376,
0.010167163796722889,
0.04179209843277931,
0.0105440029874444,
-0.01658978872001171,
0.025369074195623398,
0.044300377368927,
-0.05574566125869751,
0.020202726125717163,
-0.00791074801236391,
0.007474301848560572,
-0.0706389844417572,
-0.06521587073802948,
-0.021151768043637276,
-0.011190616525709629,
-0.015587187372148037,
-0.036596160382032394,
0.05886249244213104,
0.034365762025117874,
-0.015728726983070374,
-0.002284889342263341,
-0.04081977531313896,
-0.025719910860061646,
-0.012605695985257626,
0.07302622497081757,
0.025711221620440483,
-0.05853413790464401,
-0.03755057603120804,
-0.005073286592960358,
-0.07077092677354813,
0.040652643889188766,
-0.01869198866188526,
0.03496062383055687,
-0.025854207575321198,
0.03239474445581436,
0.058667488396167755,
-0.00979961734265089,
-0.012277323752641678,
-0.0002585770271252841,
0.02442077361047268,
-0.0007265199674293399,
0.024150215089321136,
-0.062438543885946274,
-0.04581338167190552,
0.00860984530299902,
-0.06299937516450882,
-0.01937422715127468,
0.01333241630345583,
0.03463735431432724,
-0.022135641425848007,
-0.025270983576774597,
-0.03522595390677452,
0.008566453121602535,
0.062182147055864334,
-0.048475250601768494,
0.008670693263411522,
0.06255184859037399,
-0.037412744015455246,
0.033051539212465286,
-0.004509869497269392,
-0.03334181010723114,
-0.02286374941468239,
-0.08738420903682709,
-0.03457976132631302,
-0.017068535089492798,
-0.06434102356433868,
0.07971063256263733,
-0.015077748335897923,
-0.04568340629339218,
0.0061738030053675175,
0.01003188919275999,
0.02264387533068657,
-0.024834642186760902,
-0.012198622338473797,
0.009909655898809433,
-0.007197144441306591,
0.015630576759576797,
-0.013636431656777859,
-0.03228610008955002,
-0.050369538366794586,
0.010063172318041325,
0.0028556869365274906,
-0.04748916253447533,
-0.040716949850320816,
0.012891499325633049,
-0.021725213155150414,
-0.015656283125281334,
0.00816861167550087,
0.04975591227412224,
0.04375733062624931,
0.014674128033220768,
-0.024306628853082657,
-0.07578185200691223,
-0.005105223972350359,
0.049638208001852036,
0.010288930498063564,
-0.04073718190193176,
0.027797061949968338,
-0.010994654148817062,
0.0006564628565683961,
0.06908292323350906,
-0.02400144562125206,
-0.06792739778757095,
-0.02651611529290676,
0.003166651353240013,
0.08366357535123825,
-0.010384141467511654,
0.012877989560365677,
-0.03228255733847618,
-0.05819610133767128,
-0.044343069195747375,
0.037640344351530075,
0.014375143684446812,
-0.012568231672048569,
0.01785207726061344,
-0.00567880691960454,
-0.008984656073153019,
0.024786554276943207,
-0.006699542049318552,
0.0574345588684082,
0.003503889311105013,
0.003854217240586877,
-0.007230221759527922,
0.020270073786377907,
0.0032844070810824633,
0.0160016231238842,
0.031116222962737083,
0.011491410434246063,
-0.013279508799314499,
0.05480591207742691,
0.03339114785194397,
0.04415494203567505,
-0.02065717801451683,
0.0008889689925126731,
0.0012372948694974184,
-0.01711547002196312,
0.0269775353372097,
-0.020117251202464104,
0.03682902827858925,
-0.07314296811819077,
0.06793761998414993,
0.014827295206487179,
-0.014704955741763115,
0.059178613126277924,
0.03905459865927696,
0.045071616768836975,
0.0038476285990327597,
-0.04517623409628868,
-0.03119715489447117,
0.018619541078805923,
-0.0034872405230998993,
0.02656136266887188,
-0.07553636282682419,
0.007871690206229687,
0.058354102075099945,
-0.07063933461904526,
0.02970646135509014,
-0.03381713479757309,
0.0638955682516098,
0.010123321786522865,
0.03083711862564087,
-0.03292873501777649,
-0.018231209367513657,
-0.07243549078702927,
-0.012957405298948288,
0.038936302065849304,
0.025444988161325455,
0.028786690905690193,
-0.017291707918047905,
-0.00965634174644947,
0.01867334358394146,
-0.02605615183711052,
-0.051284775137901306,
0.018164778128266335,
-0.03461328148841858,
-0.07064482569694519,
0.03245604783296585,
0.03954281657934189,
-0.04675969481468201,
-0.01733691804111004,
0.04990287870168686,
-0.011806122958660126,
-0.03757912665605545,
-0.036766473203897476,
0.02009405381977558,
-0.0072799487970769405,
-0.028217943385243416,
0.02379194088280201,
-0.011714532971382141,
-0.018235251307487488,
-0.00751390028744936,
0.025682764127850533,
-0.010257944464683533,
-0.01663532853126526,
-0.01525355689227581,
-0.024410430341959,
0.03082834556698799,
0.02323095314204693,
0.018896186724305153,
-0.023510046303272247,
-0.004600873216986656,
0.05425699055194855,
0.009306727908551693,
-0.010534835048019886,
-0.004110954236239195,
-0.026720162481069565,
-0.020232224836945534,
-0.012496083974838257,
0.09605950117111206,
-0.021377617493271828,
0.0329737588763237,
0.00019515612802933902,
-0.040329460054636,
-0.029540743678808212,
0.0444982647895813,
-0.04710179567337036,
-0.0030829808674752712,
-0.016928285360336304,
0.022493908181786537,
0.008222617208957672,
0.0048041571862995625,
0.009898234158754349,
-0.008591442368924618,
-0.02530929632484913,
-0.010148478671908379,
0.005321799777448177,
0.04014379903674126,
0.027951112017035484,
-0.03590284660458565,
-0.07583913207054138,
-0.0009419043199159205,
0.004740694537758827,
-0.032095763832330704,
0.030642494559288025,
0.011668943800032139,
0.024121413007378578,
-0.03321165218949318,
0.008348518051207066,
0.003243057057261467,
0.006866838783025742,
0.03676551207900047,
-0.004746710881590843,
-0.043388936668634415,
-0.03186620771884918,
-0.006638484075665474,
-0.02901560068130493,
0.005362961441278458,
0.021170826628804207,
-0.0020049139857292175,
-0.007824466563761234,
0.01864212565124035,
0.020522721111774445,
0.03503181040287018,
-0.005773902405053377,
0.013194114901125431,
0.003032991662621498,
-0.015210067853331566,
0.01330944336950779,
0.034877415746450424,
0.014927360229194164,
0.044177521020174026,
-0.05768712982535362,
0.053112614899873734,
-0.014108114875853062,
0.035762086510658264,
0.011141438968479633,
0.015544620342552662,
0.0009299161611124873,
0.012253916822373867,
0.02547302097082138,
0.017876537516713142,
0.03778231516480446,
0.01535549946129322,
0.026687419041991234,
-0.005580517463386059,
0.0011471770703792572,
-0.042686719447374344,
-0.011667981743812561,
-0.012857096269726753,
-0.023617327213287354,
0.0007620960823260248,
0.011763056740164757,
-0.05107757821679115,
-0.010111001320183277,
-0.04140366613864899,
0.04230530187487602,
0.06519381701946259,
0.025827806442975998,
-0.0014769935514777899,
-0.011589616537094116,
0.015497797168791294,
0.04655231907963753,
-0.00039199154707603157,
0.03964834287762642,
-0.02618977800011635,
-0.06790082901716232,
0.02000124379992485,
-0.028695186600089073,
-0.007015512324869633,
0.021815143525600433,
-0.04408804327249527,
0.008549571968615055,
0.028838567435741425,
0.01832526922225952,
0.025923997163772583,
0.15222565829753876,
-0.0721159428358078,
0.006871097721159458,
0.0018662362126633525,
0.030393848195672035,
0.002368943765759468,
-0.018830815330147743,
-0.054965756833553314,
0.06109659746289253,
0.11202724277973175,
0.022551843896508217,
0.0679035484790802,
-0.019385620951652527,
-0.020798983052372932,
-0.019223874434828758,
-0.032367002218961716,
-0.04791901633143425,
-0.04958842694759369,
-0.02108624018728733,
0.006707405671477318,
0.016921984031796455,
0.04353446513414383,
-0.0033011031337082386,
-0.009167728945612907,
0.036969803273677826,
-0.04876422882080078,
0.001435910235159099,
0.018303727731108665,
-0.05786462873220444,
0.047135066241025925,
0.007769242860376835,
-0.003227930050343275,
-0.08115759491920471,
0.045517779886722565,
-0.05037972703576088,
0.00122643425129354,
-0.04761015996336937,
-0.00934390164911747,
-0.01588251441717148,
-0.013519764877855778,
-0.00793224386870861,
-0.0024024799931794405,
0.006824558135122061,
-0.010305221192538738,
-0.07969757169485092,
-0.039452292025089264,
0.050465669482946396,
-0.05095374956727028,
0.02102498523890972,
0.011193851940333843,
0.02839873731136322,
-0.02259773388504982,
0.007204831577837467,
0.0025058023165911436,
0.006476014386862516,
0.05891552194952965,
0.006657032296061516,
-0.015248817391693592,
0.03290613368153572,
0.039554495364427567,
-0.0012939913431182504,
0.033612098544836044,
0.054001037031412125,
-0.005221813451498747,
-0.04417658969759941,
-0.037972237914800644,
0.03732248395681381,
0.014624855481088161,
-0.012235397472977638,
-0.05996772274374962,
0.009399409405887127,
0.06860503554344177,
0.03085218369960785,
0.018906788900494576,
0.008603448048233986,
-0.034374888986349106,
0.018065743148326874,
0.04971856623888016,
0.006256605498492718,
0.01141774095594883,
0.00848271232098341,
-0.002041983650997281,
-0.04214002192020416,
-0.04703126475214958,
-0.024465901777148247,
0.031668152660131454,
0.027386005967855453,
-0.0012106593931093812,
0.050075896084308624,
-0.05923381447792053,
0.04484046995639801,
-0.014542528428137302,
-0.022212021052837372,
-0.03471330180764198,
-0.011994165368378162,
0.009539369493722916,
-0.021527955308556557,
-0.02232336439192295,
-0.05636008828878403,
0.0038415808230638504,
-0.01744850166141987,
0.09660902619361877,
0.021882005035877228,
-0.0026827258989214897,
0.05687635764479637,
0.015100532211363316,
-0.027075152844190598,
-0.03518072888255119,
0.037053272128105164,
0.01815778948366642,
0.04021329805254936,
0.03679853677749634,
0.017115721479058266,
0.033383194357156754,
0.02984035387635231,
-0.013494296930730343,
0.022896986454725266,
0.022518901154398918,
0.0025574893224984407,
0.05397804453969002,
-0.012060591951012611,
0.019922498613595963,
-0.0021723138634115458,
-0.04177907854318619,
0.035522494465112686,
-0.022300561890006065,
0.025287985801696777,
0.026017170399427414,
0.030237389728426933,
-0.006085753906518221,
-0.02322114072740078,
-0.0293711069971323,
0.02580752596259117,
0.07526488602161407,
0.021427828818559647,
0.01612130180001259,
-0.010473801754415035,
-0.011575584299862385,
-0.02905350737273693,
-0.037001725286245346,
-0.0069789644330739975,
0.06640911847352982,
-0.0243808776140213,
-0.009981220588088036,
-0.034260936081409454,
0.014390086755156517,
0.02388693578541279,
-0.021285690367221832,
0.014577840454876423,
-0.05850585550069809,
0.03804594650864601,
0.03461557999253273,
-0.020378638058900833,
0.0010326352203264832,
-0.021680617704987526,
0.042514581233263016,
-0.03251929581165314,
-0.053923722356557846,
-0.010595017112791538,
-0.06126471236348152,
-0.039717305451631546,
0.029720734804868698,
-0.023491214960813522,
0.015954043716192245,
0.022998301312327385,
-0.014430107548832893,
-0.020076490938663483,
0.016540901735424995,
-0.011975889094173908,
-0.00747258635237813,
0.03001137636601925,
0.03551851585507393,
-0.029874438419938087,
0.020407576113939285,
0.056144971400499344,
-0.013859287835657597,
0.02398942969739437,
-0.043147869408130646,
-0.020381852984428406,
-0.015475203283131123,
0.012618540786206722,
0.04015272110700607,
0.0032799229957163334,
-0.027726059779524803,
-0.024548958986997604,
0.013872995041310787,
0.012322102673351765,
-0.006166988052427769,
0.07033497840166092,
-0.05880965664982796,
-0.03505842760205269,
0.057605382055044174,
0.032284289598464966,
-0.03204412758350372,
-0.001201583887450397,
0.021018801257014275,
-0.03452211245894432,
0.004388230852782726,
-0.05405976250767708,
-0.019884467124938965,
0.015804797410964966,
-0.06530697643756866,
-0.02137928456068039,
0.035322513431310654,
0.02393435686826706,
0.005841449368745089,
-0.004566015210002661,
0.009160494431853294,
-0.01859743520617485,
0.0017008398426696658,
-0.03530744090676308,
-0.03249059617519379,
0.0024897882249206305,
-0.018970314413309097,
-0.026043744757771492,
-0.046688273549079895,
-0.023936867713928223,
0.025415094569325447,
-0.0074144452810287476,
-0.0003933749976567924,
0.025583850219845772,
-0.06505119800567627,
0.012961514294147491,
0.05256560444831848,
0.04804116114974022,
0.025927405804395676,
0.046383392065763474,
0.008067282848060131,
0.02171388640999794,
0.04081359878182411,
-0.0340239480137825,
0.03178601711988449,
0.013465628027915955,
-0.011959112249314785,
0.010227173566818237,
-0.024662485346198082,
0.058070678263902664,
-0.003464001463726163,
-0.014752957038581371,
-0.06144063547253609,
0.08994501084089279,
0.030186878517270088,
0.0025835568085312843,
0.019646722823381424,
0.08251523971557617,
-0.052296414971351624,
-0.05031505599617958,
-0.0020975000225007534,
0.00807985384017229,
0.009628728032112122,
-0.01658860221505165,
0.03124920092523098,
-0.00851890817284584,
-0.02398461289703846,
0.02265961840748787,
-0.022449087351560593,
-0.04221998155117035,
-0.03333161026239395,
-0.07343219220638275,
-0.06137250363826752,
-0.06611447781324387,
0.04219359904527664,
0.04917595908045769,
-0.0015500759473070502,
-0.015342415310442448,
0.024105239659547806,
0.039616283029317856,
-0.027842776849865913,
0.0007770008523948491,
0.013688864186406136,
-0.014032082632184029,
-0.006685707718133926,
-0.020495712757110596,
0.04328227788209915,
0.041863635182380676,
0.0442860946059227,
0.030229249969124794,
0.02772943116724491,
0.00589928962290287,
-0.034164924174547195,
0.0038104886189103127,
-0.055912360548973083,
0.07037511467933655,
-0.050951216369867325,
-0.08414928615093231,
0.045127805322408676,
0.09890659153461456,
-0.060111794620752335,
0.023550046607851982,
-0.009520272724330425,
0.012414926663041115,
0.029803000390529633,
0.0768280178308487,
0.008440346457064152,
0.01791602000594139,
0.009459653869271278,
-0.02666541375219822,
0.071352019906044,
0.0424991212785244,
0.025822455063462257,
0.026233773678541183,
0.020972691476345062,
-0.03902050107717514,
0.012215732596814632,
-0.005152508150786161,
0.025210561230778694,
-0.03512914478778839,
0.05669530853629112,
0.018568387255072594,
0.017894061282277107,
-0.06003463640809059,
0.014125828631222248,
0.028607899323105812,
0.01131764892488718,
-0.046927254647016525,
0.003048535203561187,
-0.0019720119889825583,
0.03186681866645813,
0.020280515775084496,
-0.014153019525110722,
-0.038231704384088516,
-0.029336025938391685,
0.01463864091783762,
-0.04054784029722214,
0.013200601562857628,
0.079492948949337,
-0.03318087011575699,
-0.06591027230024338,
0.005903101526200771,
-0.013593210838735104,
0.027447808533906937,
0.048447735607624054,
-0.04284921661019325,
0.02769111469388008,
-0.020739160478115082,
0.007199796382337809,
0.0015435857931151986,
0.0050976634956896305,
-0.013941483572125435,
-0.020241839811205864,
-0.04743386432528496,
0.006353822536766529,
0.03494483605027199,
-0.014804735779762268,
0.022148942574858665,
-0.04857920855283737,
-0.035418614745140076,
0.011392735876142979,
-0.05284306779503822,
0.04182562977075577
] |
Série / Division :
TCAS - AUT
Texte :
Le IV de
l'article
9 de la loi n° 2013-1279 du 30 décembre 2013 de finances rectificative pour 2013 institue une taxe de 0,32 % sur les sommes versées au titre de la transformation de bons ou contrats mentionnés au
1° du I de l'article 125-0 A du code général des impôts (CGI) dans les conditions mentionnées au 2° du I du même article.
Les bons ou contrats concernés par la taxe sont ceux dont une part ou l'intégralité des primes a été affectée à
l'acquisition de droits exprimés en euros et pour lesquels la transformation du contrat se traduit par une réaffectation des sommes afférentes aux engagements en euros :
- à l'acquisition de droits investis en unités de comptes mentionnés au I bis de
l'article 990 I du CGI ;
- ou à l'acquisition de droits donnant lieu à la constitution d'une provision de diversification (contrat dit
"euro-croissance" défini par
l'ordonnance n° 2014-696 du 26 juin
2014 favorisant la contribution de l'assurance vie au financement de l'économie).
Ces dispositions sont applicables aux transformations de contrats effectuées à
compter du 1er janvier 2014.
Actualité liée :
X
Documents liés :
BOI-TCAS-AUT : TCAS - Taxe sur les conventions d'assurances - Autres taxes
BOI-TCAS-AUT-80 : TCAS - Autres taxes - Taxe sur la transformation de contrats en cours en contrats euro-croissance
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00192
|
https://bofip.impots.gouv.fr/bofip/9342-PGP.html/identifiant=ACTU-2014-00192
|
2014-07-09 00:00:00
|
34ceaa80065194b7f6bb51d24e18ea6e4c8965862146f506f4060ffd6bd8bd04
|
[
-0.009505094029009342,
0.08325636386871338,
0.026056313887238503,
0.036559492349624634,
-0.01266677025705576,
-0.06904532015323639,
-0.07439344376325607,
-0.02744128741323948,
0.07340706139802933,
-0.07557632774114609,
-0.004268739838153124,
0.025698058307170868,
-0.026675300672650337,
0.032736364752054214,
0.005140277091413736,
0.0578925684094429,
0.09516194462776184,
0.04584842547774315,
0.021866049617528915,
-0.009773075580596924,
0.03787001594901085,
0.017007991671562195,
-0.03103315271437168,
0.043039292097091675,
-0.012179567478597164,
0.054155874997377396,
0.03710424527525902,
-0.047444701194763184,
-0.026011645793914795,
-0.001158403349108994,
-0.06861019879579544,
-0.01962929777801037,
0.08208341896533966,
0.0777667909860611,
0.04048583656549454,
-0.012522989884018898,
-0.02026929333806038,
-0.009938412345945835,
0.02464241348206997,
0.026689445599913597,
0.00430150656029582,
-0.012804340571165085,
0.0642709881067276,
0.025077329948544502,
0.0021864399313926697,
0.025920148938894272,
0.012432759627699852,
0.04214820638298988,
0.03542400896549225,
0.029133012518286705,
-0.08674951642751694,
0.09199609607458115,
-0.012450781650841236,
0.020016130059957504,
0.018559454008936882,
0.027870794758200645,
-0.07712060213088989,
-0.018367446959018707,
0.06731689721345901,
0.017271073535084724,
0.03065105527639389,
-0.001970816170796752,
-0.09334469586610794,
0.03838925063610077,
-0.01743094064295292,
-0.05153445154428482,
0.016071034595370293,
-0.03977321460843086,
0.0854373648762703,
-0.013511095196008682,
0.027291269972920418,
0.017007462680339813,
0.0011297783348709345,
0.039152394980192184,
-0.04176008328795433,
0.04628890007734299,
-0.022510137408971786,
0.005899452604353428,
0.029171735048294067,
0.012357199564576149,
0.018654529005289078,
0.010228870436549187,
0.041533373296260834,
-0.01892879605293274,
-0.027987191453576088,
0.007496496196836233,
-0.008693309500813484,
-0.03500397130846977,
-0.0000739159804652445,
-0.01248073484748602,
0.03642656281590462,
0.05819665268063545,
0.009928113780915737,
0.09137029945850372,
-0.0066368128173053265,
0.0645480751991272,
-0.00865959469228983,
0.0209401473402977,
0.05361923202872276,
-0.003596352180466056,
-0.06565875560045242,
0.050093650817871094,
0.08230152726173401,
0.025375226512551308,
0.023755716159939766,
-0.003069656202569604,
0.07976341992616653,
-0.014325571246445179,
-0.08197790384292603,
-0.000056607546866871417,
-0.02948513999581337,
-0.045010507106781006,
-0.02118868939578533,
-0.032183606177568436,
-0.03618140518665314,
0.03731667622923851,
0.00007803689368302003,
-0.011138170026242733,
0.012212367728352547,
0.03507058322429657,
-0.04530980810523033,
-0.028684642165899277,
-0.03079947456717491,
-0.06460946798324585,
-0.06565909832715988,
-0.024455450475215912,
-0.007952104322612286,
0.0002771324070636183,
-0.07540138065814972,
0.01294894888997078,
0.031034398823976517,
0.0537400022149086,
-0.05030602961778641,
-0.07314475625753403,
0.0166019294410944,
-0.0564076229929924,
-0.023183826357126236,
0.030083265155553818,
-0.01269876305013895,
0.009607852436602116,
-0.03204915672540665,
0.05612286925315857,
-0.0377856120467186,
0.008027633652091026,
-0.02268831804394722,
0.0031755692325532436,
-0.04025888070464134,
-0.037202171981334686,
0.003991737961769104,
0.013627802953124046,
-0.03653325140476227,
0.02463546395301819,
0.027753353118896484,
-0.047211527824401855,
0.0006533496780321002,
-0.02591337449848652,
0.01069484930485487,
0.021621553227305412,
-0.05241077020764351,
-0.04408109188079834,
-0.0025389327201992273,
0.0706402137875557,
0.022777697071433067,
-0.055842988193035126,
-0.020590031519532204,
-0.02589617669582367,
0.049209531396627426,
0.052812088280916214,
0.042243123054504395,
0.012189899571239948,
-0.062423694878816605,
0.016655683517456055,
0.007780855521559715,
-0.004453021101653576,
-0.011566288769245148,
0.02047903649508953,
-0.01907159760594368,
0.002469833241775632,
-0.047132812440395355,
0.07682233303785324,
-0.06659801304340363,
-0.06945082545280457,
0.0006725616985931993,
0.010440847836434841,
-0.013678635470569134,
0.048629049211740494,
-0.006042176391929388,
0.03271600604057312,
-0.07175671309232712,
0.0007856963784433901,
-0.02960580214858055,
-0.04257724806666374,
-0.04208826273679733,
0.02211405336856842,
0.0011526549933478236,
-0.09771865606307983,
-0.027203604578971863,
0.04619477689266205,
0.028879307210445404,
-0.03367452323436737,
-0.0003613766166381538,
0.039098527282476425,
-0.013047321699559689,
0.024536829441785812,
-0.02224230207502842,
-0.06291279196739197,
-0.013982445932924747,
-0.022889811545610428,
-0.013480931520462036,
-0.01851881854236126,
0.04605265334248543,
-0.013817683793604374,
0.0028996553737670183,
-0.0019111109431833029,
-0.04897160083055496,
-0.04252650588750839,
-0.03307567536830902,
-0.011249024420976639,
0.046451833099126816,
-0.011981957592070103,
0.015020005404949188,
-0.01646534353494644,
0.009695668704807758,
-0.03866705298423767,
0.06262000650167465,
0.04394077882170677,
-0.030088962987065315,
0.013727676123380661,
-0.0016301624709740281,
-0.054499946534633636,
-0.004957993049174547,
-0.014261811971664429,
0.022229282185435295,
0.04313454404473305,
-0.017412757501006126,
0.044617898762226105,
0.013796263374388218,
0.003636540612205863,
0.020666906610131264,
0.009057906456291676,
0.021807989105582237,
0.020384665578603745,
0.0788261666893959,
0.028879720717668533,
0.03195152059197426,
0.021081604063510895,
-0.03252418339252472,
0.0043604569509625435,
-0.028475910425186157,
0.051692891865968704,
0.016038332134485245,
0.0024462658911943436,
-0.009391016326844692,
0.010441850870847702,
0.0001778211008058861,
-0.028239088132977486,
0.026667620986700058,
0.03974899649620056,
-0.013815678656101227,
-0.02421845868229866,
-0.009939605370163918,
-0.003874138928949833,
-0.03154858946800232,
-0.0022786431945860386,
0.0010624205460771918,
-0.07631117105484009,
0.07069946825504303,
-0.021348319947719574,
-0.025751261040568352,
-0.018366921693086624,
-0.00641790684312582,
0.07274001836776733,
0.009076335467398167,
-0.01259610615670681,
0.008188526146113873,
-0.048018988221883774,
-0.10079564154148102,
-0.01996324583888054,
0.028421081602573395,
0.02369137667119503,
-0.008896191604435444,
0.01861935295164585,
-0.002593801124021411,
0.00826422031968832,
-0.03757545351982117,
0.04169674217700958,
0.025192031636834145,
-0.021336518228054047,
0.012794497422873974,
-0.023915693163871765,
0.010883689858019352,
0.03897262364625931,
0.027941366657614708,
-0.011972950771450996,
0.011053037829697132,
-0.02514401264488697,
-0.027462126687169075,
0.04219238460063934,
0.011669179424643517,
-0.05770213529467583,
0.01139151956886053,
0.015950892120599747,
0.015605415217578411,
-0.06157587096095085,
-0.05300314724445343,
-0.054315004497766495,
-0.020411750301718712,
-0.0752595067024231,
-0.048937197774648666,
0.04048487916588783,
-0.03715849667787552,
0.007535104174166918,
-0.016430122777819633,
-0.04898262768983841,
0.039229411631822586,
0.07512345165014267,
-0.012685563415288925,
-0.005657806992530823,
-0.06133956462144852,
-0.02307984046638012,
-0.012145759537816048,
0.07382763922214508,
0.00984028447419405,
0.014138522557914257,
-0.04682909697294235,
-0.02950512059032917,
-0.016805149614810944,
0.015010945498943329,
-0.026892531663179398,
0.011523077264428139,
-0.039683349430561066,
0.01811583712697029,
0.022923698648810387,
-0.07208557426929474,
0.005631259176880121,
0.022176291793584824,
-0.0669453889131546,
0.018567519262433052,
0.03635094687342644,
0.04578884690999985,
0.012301517650485039,
-0.05155797675251961,
-0.06284026056528091,
0.0042626033537089825,
0.02689947746694088,
-0.036912862211465836,
0.05955692380666733,
-0.007425504270941019,
0.007323137950152159,
-0.021066371351480484,
0.01338889915496111,
0.02457897923886776,
0.030726034194231033,
0.06674043834209442,
0.016715891659259796,
-0.00019834950217045844,
0.01016581803560257,
-0.05812738835811615,
-0.00032119249226525426,
0.031331758946180344,
0.022297987714409828,
-0.007832692004740238,
-0.0203928854316473,
0.02042536623775959,
0.005517551209777594,
-0.004720247350633144,
-0.057792577892541885,
-0.021336980164051056,
-0.012424287386238575,
0.002637493424117565,
0.013997129164636135,
-0.016337405890226364,
0.011169618926942348,
0.059474896639585495,
0.0026338747702538967,
0.001183073502033949,
0.05471271276473999,
0.0544741190969944,
-0.003191177034750581,
-0.02078520506620407,
0.0012629058910533786,
-0.0006484237965196371,
-0.010122038424015045,
-0.005268670618534088,
0.022430505603551865,
0.017564430832862854,
-0.0045961360447108746,
-0.01997770369052887,
0.0020884687546640635,
0.0054284147918224335,
0.011192756704986095,
-0.010133369825780392,
0.0018474804237484932,
0.01748836785554886,
0.04152762144804001,
-0.017052846029400826,
0.04248930513858795,
0.015095428563654423,
0.040827084332704544,
0.013595258817076683,
0.030445177108049393,
-0.006501191295683384,
0.03623294457793236,
0.026035552844405174,
-0.029306618496775627,
0.022263096645474434,
0.026004023849964142,
-0.055870186537504196,
-0.020981939509510994,
0.009794523008167744,
0.012382393702864647,
-0.06538426876068115,
0.03271135315299034,
-0.0639498233795166,
0.052934903651475906,
-0.022458922117948532,
0.04469888657331467,
0.054087232798337936,
0.12898917496204376,
0.04174807295203209,
0.022583093494176865,
0.05157258361577988,
0.0329829640686512,
-0.051657289266586304,
-0.0005682476912625134,
-0.030374718829989433,
-0.005885095335543156,
0.0430738665163517,
-0.03692784905433655,
0.02627239190042019,
-0.029280496761202812,
-0.003541624406352639,
-0.009511352516710758,
-0.048264604061841965,
-0.03705756738781929,
-0.037261001765728,
-0.0528433695435524,
0.021870002150535583,
0.049299005419015884,
-0.03184128180146217,
-0.017585761845111847,
-0.044020842760801315,
0.0227870624512434,
-0.07704916596412659,
-0.006511940620839596,
0.018772229552268982,
0.022217562422156334,
0.06207534670829773,
0.02820744551718235,
0.034633368253707886,
-0.03909232094883919,
0.04010053351521492,
-0.006567191332578659,
0.02706078439950943,
0.015179391950368881,
0.05378739535808563,
-0.02027045376598835,
0.035698987543582916,
0.003784420434385538,
-0.017711758613586426,
-0.024719245731830597,
0.013057264499366283,
0.004711692687124014,
-0.04701013118028641,
0.010457659140229225,
0.0037351830396801233,
-0.02283056080341339,
-0.01714571751654148,
0.0529325045645237,
0.04855071008205414,
0.014400606043636799,
0.03260068595409393,
-0.002630472183227539,
-0.06846902519464493,
-0.064494788646698,
0.01683282107114792,
0.021285828202962875,
0.04269285127520561,
-0.03098856657743454,
-0.0037891785614192486,
0.0570664256811142,
0.015557731501758099,
-0.0796433612704277,
0.021039186045527458,
0.0791560634970665,
-0.011769785545766354,
0.009024517610669136,
-0.04320872202515602,
0.0797564834356308,
-0.006220002193003893,
0.03023386374115944,
0.0007828752277418971,
-0.04733143374323845,
0.004301978275179863,
0.01622038707137108,
0.047793276607990265,
-0.013788582757115364,
-0.0395536869764328,
-0.023901717737317085,
0.018322480842471123,
-0.015768516808748245,
-0.057113178074359894,
-0.017200099304318428,
0.04521464928984642,
0.06561113148927689,
0.009838574565947056,
0.07929381728172302,
0.007973097264766693,
0.03750269114971161,
-0.05952073633670807,
0.004674968775361776,
-0.03992168977856636,
-0.022168437018990517,
-0.03595425561070442,
-0.014953454956412315,
0.014513034373521805,
-0.07649590075016022,
0.052194658666849136,
-0.030235428363084793,
-0.001346065429970622,
0.0441315658390522,
-0.017606941983103752,
-0.012093055061995983,
0.0006704026600345969,
0.004412110894918442,
-0.036795731633901596,
-0.028112247586250305,
0.026843415573239326,
-0.012750890105962753,
0.02557584084570408,
0.001165881403721869,
-0.01882069744169712,
0.02405650168657303,
-0.023274363949894905,
0.004980466794222593,
0.02383269928395748,
0.058759935200214386,
0.03266570344567299,
0.03208651766180992,
0.01223787385970354,
-0.01457960531115532,
0.019800372421741486,
-0.055763233453035355,
-0.017579056322574615,
0.020751256495714188,
0.057974766939878464,
0.009578430093824863,
-0.007603412494063377,
-0.0303296260535717,
0.005209418013691902,
0.05432923138141632,
0.05339311808347702,
-0.010408489033579826,
0.029640231281518936,
-0.024148745462298393,
-0.021149983629584312,
-0.066438227891922,
-0.02190869301557541,
0.011895506642758846,
0.020390979945659637,
-0.019295034930109978,
0.0020534181967377663,
0.00014293781714513898,
0.060365043580532074,
0.04834840074181557,
-0.042558882385492325,
0.016187496483325958,
0.07324551045894623,
0.013736028224229813,
0.005843259394168854,
-0.00004590162279782817,
0.012250663712620735,
-0.028882870450615883,
-0.0181138813495636,
-0.031705137342214584,
-0.028084151446819305,
-0.045718055218458176,
-0.004008542746305466,
-0.06197619065642357,
0.005153705831617117,
-0.02954297512769699,
-0.03268181532621384,
0.03639328107237816,
-0.03131555765867233,
0.040701381862163544,
0.022374488413333893,
-0.06685296446084976,
0.025616928935050964,
0.008964931592345238,
-0.007032524328678846,
-0.018271731212735176,
-0.026235777884721756,
0.03646481782197952,
-0.004086859989911318,
-0.0009989268146455288,
-0.011801090091466904,
-0.020809723064303398,
-0.036993034183979034,
0.004011274315416813,
-0.06593313813209534,
0.016466541215777397,
-0.015305943787097931,
-0.02037609927356243,
-0.0013701511779800057,
0.050836753100156784,
0.04620504379272461,
0.03006661869585514,
-0.024531126022338867,
-0.01975463517010212,
-0.03877036273479462,
0.034610647708177567,
-0.066790871322155,
0.022200601175427437,
0.023240838199853897,
-0.016073893755674362,
0.024958087131381035,
-0.06475398689508438,
-0.004316400270909071,
-0.06033991277217865,
-0.011103312484920025,
-0.041875068098306656,
0.04209340363740921,
0.022819759324193,
0.023729640990495682,
-0.026532044634222984,
0.006782215088605881,
-0.009778590872883797,
-0.06964323669672012,
-0.030322184786200523,
-0.02659851871430874,
-0.07455089688301086,
-0.017122499644756317,
0.00007573392213089392,
0.002097122836858034,
-0.003288588486611843,
0.016194546595215797,
-0.044211506843566895,
0.013722801581025124,
-0.024569915607571602,
-0.00024260161444544792,
-0.032274749130010605,
0.07466532289981842,
0.05736739560961723,
0.0015366165898740292,
0.07167882472276688,
0.009356336668133736,
0.023061038926243782,
0.0481833778321743,
-0.021658621728420258,
-0.0024841129779815674,
0.01912669837474823,
0.015900637954473495,
-0.023957859724760056,
-0.047532182186841965,
-0.03216785565018654,
0.0059587168507277966,
0.009994084015488625,
-0.026894940063357353,
0.042705319821834564,
0.0609724335372448,
-0.00339821120724082,
0.0006189399282447994,
0.03106129914522171,
-0.021313922479748726,
-0.04738764837384224,
0.05538097769021988,
-0.0054277996532619,
-0.004761444870382547,
0.013577626086771488,
-0.03866185247898102,
-0.003759700106456876,
0.011216134764254093,
-0.04633430019021034,
-0.029111983254551888,
-0.03756328672170639,
0.009488106705248356,
-0.04208873584866524,
-0.038961105048656464,
0.033031292259693146,
0.04800588637590408,
0.00893782265484333,
-0.013867930509150028,
0.00883528497070074,
0.0022282092832028866,
0.012427275069057941,
-0.025131799280643463,
0.0336754247546196,
0.002618614351376891,
-0.004800238646566868,
0.045742217451334,
-0.009477689862251282,
0.026841996237635612,
0.058592282235622406,
0.021099712699651718,
0.010385037399828434,
-0.041390836238861084,
-0.04025105759501457,
-0.007392967585474253,
0.023269185796380043,
0.02367929369211197,
0.03464764356613159,
0.006748363375663757,
0.04085754230618477,
0.04284761846065521,
0.07374162971973419,
-0.010425720363855362,
0.009273733012378216,
-0.040309518575668335,
0.0041232602670788765,
0.019332829862833023,
0.03992179408669472,
0.057430848479270935,
-0.04492168128490448,
0.011352645233273506,
-0.03183500096201897,
0.036004990339279175,
-0.03549244999885559,
-0.03881790488958359,
0.0062402947805821896,
0.010236510075628757,
-0.03111584112048149,
0.023299619555473328,
-0.00600602850317955,
0.026432456448674202,
-0.060378726571798325,
-0.011043229140341282,
0.026231659576296806,
0.08648371696472168,
0.025083741173148155,
-0.012697055004537106,
0.011311682872474194,
0.054809849709272385,
-0.0058304378762841225,
0.014216537587344646,
0.02253628708422184,
-0.034071099013090134,
-0.039381951093673706,
-0.00563487783074379,
0.0024775860365480185,
0.029359659180045128,
-0.004283665679395199,
-0.020857151597738266,
-0.031587254256010056,
0.051629748195409775,
0.034030839800834656,
-0.03906796872615814,
-0.003989551682025194,
-0.0035311435349285603,
-0.007049838081002235,
0.05162189155817032,
-0.024095280095934868,
0.011090591549873352,
-0.007025377359241247,
0.02703123353421688,
-0.06122098118066788,
-0.004090709146112204,
-0.04203153774142265,
0.02038121037185192,
-0.010689942166209221,
0.014148589223623276,
0.051665857434272766,
-0.055445581674575806,
0.05600211024284363,
0.02332727424800396,
-0.035691048949956894,
0.026012588292360306,
-0.010777028277516365,
0.02848319709300995
] |
Série / Division :
ENR - DMTG
Texte :
La récupération des aides sociales est une charge de la succession née postérieurement au décès, elle ne peut donc être
admise de ce fait au passif de la succession du bénéficiaire. Cela étant, la récupération des aides sociales sur la succession du bénéficiaire est admise en déduction, à hauteur du montant
effectivement reversé, sur la part successorale de l'héritier ou du légataire qui a effectué ce reversement. Cette déduction n'est admise que si elle est justifiée par une attestation du comptable
constatant le reversement.
Actualité liée :
X
Document lié :
BOI-ENR-DMTG-10-40-20-20 : ENR - Mutations à titre gratuit - Successions - Assiette -
Passif et autres déductions - Dettes non déductibles
Signataire du document lié :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00227
|
https://bofip.impots.gouv.fr/bofip/9395-PGP.html/identifiant=ACTU-2015-00227
|
2015-12-14 00:00:00
|
d8ee9952f54791b19aee2c03c27abf1d5d9b83b42608b54f63ecf098f9b8c77b
|
[
-0.03027590923011303,
0.05381375551223755,
-0.0653977170586586,
0.015107503160834312,
-0.03937307372689247,
-0.04449101909995079,
-0.044314928352832794,
0.0846572294831276,
0.011406914331018925,
-0.009413246996700764,
-0.06904541701078415,
0.12129006534814835,
-0.033215928822755814,
-0.017300665378570557,
0.0014631258090958,
-0.0063530150800943375,
0.04243077337741852,
0.03042527846992016,
-0.05568048357963562,
0.05212422087788582,
0.12991265952587128,
0.05287490412592888,
0.0267335195094347,
0.04440877214074135,
0.028486168012022972,
0.007903389632701874,
0.081748828291893,
-0.08886024355888367,
-0.02546520344913006,
0.021853497251868248,
-0.01603376492857933,
-0.017954610288143158,
0.10519267618656158,
0.015981610864400864,
0.03510377183556557,
0.034316059201955795,
0.02347501367330551,
-0.011338697746396065,
-0.03823370859026909,
0.0003096089931204915,
-0.010638942010700703,
-0.039814747869968414,
0.05034412443637848,
0.01279299147427082,
0.03196742385625839,
0.008424641564488411,
-0.005380637478083372,
0.038408830761909485,
-0.02767842821776867,
0.031796108931303024,
0.03008398227393627,
0.004941803868860006,
-0.01642468199133873,
0.0028352111112326384,
0.038997549563646317,
0.009751529432833195,
-0.13009533286094666,
0.07342234998941422,
-0.004460119176656008,
-0.05084281787276268,
-0.02248663268983364,
-0.0026733502745628357,
0.012834037654101849,
-0.012735594063997269,
-0.023712504655122757,
-0.023157833144068718,
0.016799012199044228,
-0.011647663079202175,
0.14775702357292175,
0.02419700101017952,
0.05309784784913063,
0.025048933923244476,
0.023130569607019424,
0.0018822983838617802,
-0.020815178751945496,
0.04111699014902115,
-0.048788029700517654,
0.030808184295892715,
0.027380608022212982,
0.024167925119400024,
-0.03048355132341385,
-0.020278189331293106,
0.007795056328177452,
-0.0033145903144031763,
0.014188430272042751,
0.017695821821689606,
-0.028571436181664467,
-0.06694162636995316,
0.008705830201506615,
0.0027760241646319628,
0.021832669153809547,
0.0703279972076416,
-0.001210286864079535,
-0.027943994849920273,
-0.0035088772419840097,
0.0257329773157835,
-0.020887913182377815,
-0.03676817566156387,
0.06294035911560059,
-0.009907911531627178,
0.010857801884412766,
-0.05305273085832596,
0.04486813023686409,
0.004327656701207161,
0.02001188136637211,
-0.04244537279009819,
-0.02422799915075302,
-0.005449813790619373,
-0.014683383516967297,
-0.019600525498390198,
0.005133855156600475,
-0.033941034227609634,
-0.03256071358919144,
-0.02574647031724453,
-0.03856136277318001,
0.007983754388988018,
0.07381986826658249,
-0.04049400985240936,
-0.004833956714719534,
0.051893893629312515,
0.015378417447209358,
-0.08221641927957535,
0.007065271958708763,
0.0019485318334773183,
-0.05499530956149101,
-0.03626413270831108,
0.03036162070930004,
-0.002509340178221464,
-0.024532975628972054,
-0.017865385860204697,
0.08246907591819763,
0.04261528700590134,
0.021827153861522675,
-0.043671902269124985,
-0.006270464509725571,
-0.00925986934453249,
-0.005083994008600712,
0.04503004997968674,
0.007199123501777649,
0.027973521500825882,
-0.07678694278001785,
0.017763817682862282,
-0.055846527218818665,
-0.015536878257989883,
0.02252429723739624,
-0.009668348357081413,
-0.02484404668211937,
-0.057010404765605927,
0.08929991722106934,
-0.026705170050263405,
-0.0202221367508173,
-0.0105170588940382,
0.0678345188498497,
-0.03098186105489731,
-0.00034438224975019693,
-0.04661990702152252,
0.05389406904578209,
0.08823439478874207,
-0.05042656883597374,
-0.03270043432712555,
0.02215227298438549,
-0.01789417862892151,
0.052879296243190765,
0.007068036589771509,
-0.019636305049061775,
-0.03579949215054512,
0.03189278021454811,
0.012345468625426292,
0.05112854763865471,
0.015205999836325645,
-0.05619063600897789,
-0.002220447640866041,
0.021588174626231194,
0.018875425681471825,
-0.008197326213121414,
-0.05913976952433586,
-0.04542314633727074,
-0.013537232764065266,
-0.02836419828236103,
0.05973503366112709,
-0.0150147695094347,
-0.024136144667863846,
-0.019101886078715324,
-0.03129575401544571,
0.03613557666540146,
-0.0018620877526700497,
0.007883896119892597,
-0.0627848207950592,
0.03260241076350212,
0.016011280938982964,
-0.00948224775493145,
-0.045952118933200836,
-0.05808951333165169,
0.011915767565369606,
-0.03090706653892994,
-0.03493655100464821,
-0.04304657131433487,
0.030413582921028137,
0.043547045439481735,
-0.00014996857498772442,
0.04871706664562225,
-0.006391284056007862,
0.03355178236961365,
-0.005293555092066526,
-0.03135404735803604,
-0.057472165673971176,
0.023439303040504456,
-0.01816142350435257,
0.006648546550422907,
0.01085717137902975,
-0.011661327444016933,
0.06809438019990921,
-0.03027215041220188,
-0.0032291701063513756,
0.015428339131176472,
-0.021686038002371788,
-0.004509114194661379,
-0.002776362467557192,
0.08709076792001724,
-0.00572944525629282,
-0.017361462116241455,
-0.07598589360713959,
0.01303795911371708,
-0.03307881951332092,
0.0399223193526268,
0.0162056852132082,
-0.04088786616921425,
0.026424625888466835,
0.0481078065931797,
-0.010682805441319942,
-0.001213706680573523,
-0.017575442790985107,
0.014160879887640476,
-0.07293837517499924,
-0.018557216972112656,
-0.024649497121572495,
0.0034369537606835365,
0.0011002423707395792,
-0.0052071926183998585,
0.027720339596271515,
-0.0021853626240044832,
-0.0736207589507103,
0.0221269428730011,
-0.0010340287117287517,
-0.012146891094744205,
-0.03241071105003357,
0.002680394798517227,
-0.05357276648283005,
-0.04787082225084305,
0.008441470563411713,
-0.03249967843294144,
0.029782122001051903,
-0.016608158126473427,
0.03178694099187851,
0.008424350060522556,
-0.01973377726972103,
-0.0018713444005697966,
-0.011468581855297089,
-0.00023799568589311093,
0.0061500961892306805,
-0.035383790731430054,
-0.020162459462881088,
-0.04523095488548279,
-0.00251153577119112,
0.023670660331845284,
-0.0612354651093483,
0.10520908236503601,
0.07319953292608261,
-0.03260515630245209,
0.019247759133577347,
-0.02331032045185566,
-0.017071008682250977,
0.025414196774363518,
0.05545159801840782,
-0.0620541088283062,
-0.03537503257393837,
-0.038605399429798126,
-0.05053379014134407,
0.008748145774006844,
-0.01089906133711338,
-0.004594380967319012,
-0.03235715255141258,
-0.0751023069024086,
-0.005378494970500469,
-0.06338566541671753,
0.03345740959048271,
-0.013101471588015556,
-0.04162727668881416,
-0.0771046057343483,
0.060448598116636276,
-0.027293067425489426,
-0.025104083120822906,
-0.017810354009270668,
0.010611426085233688,
0.01931772753596306,
-0.05710794776678085,
0.016832266002893448,
0.009804518893361092,
0.03359769657254219,
-0.06398861855268478,
-0.03455121070146561,
0.022334953770041466,
-0.033883243799209595,
0.0005518303369171917,
-0.04031725227832794,
0.03151245042681694,
-0.005472821183502674,
-0.011486854404211044,
0.025446640327572823,
0.04237192124128342,
0.019274050369858742,
0.008891107514500618,
-0.06417442858219147,
0.03460773825645447,
0.026964563876390457,
-0.023622797802090645,
-0.010343203321099281,
-0.011700980365276337,
-0.010344503447413445,
-0.05530538037419319,
0.056222252547740936,
0.11459076404571533,
-0.005814692005515099,
0.033605121076107025,
-0.012750829569995403,
-0.014865788631141186,
0.00027294197934679687,
0.010792326182126999,
0.022543426603078842,
0.01284775324165821,
0.01100769080221653,
0.02837219648063183,
0.012924324721097946,
-0.05598212406039238,
0.0162117350846529,
0.08243969082832336,
0.007613215129822493,
0.0007468603434972465,
0.0062121981754899025,
0.020234113559126854,
-0.0076574464328587055,
-0.03705492243170738,
-0.048127155750989914,
-0.02560998685657978,
0.04748258739709854,
0.001749898074194789,
0.04701196402311325,
-0.03272579610347748,
0.045207664370536804,
-0.01736530102789402,
0.0015423449221998453,
-0.04443025216460228,
0.0044810110703110695,
0.028760390356183052,
0.015466959215700626,
-0.04201884940266609,
0.006137814838439226,
0.021067211404442787,
-0.019994454458355904,
-0.003628962440416217,
0.02752557210624218,
-0.011486816219985485,
-0.04272660240530968,
0.009763038717210293,
0.007734846323728561,
0.005817389115691185,
-0.018679901957511902,
0.016342418268322945,
-0.05626055970788002,
0.010681785643100739,
0.01639385335147381,
-0.012151887640357018,
-0.012600853107869625,
0.04522889107465744,
-0.03790662810206413,
0.012685935944318771,
-0.0014062124537304044,
0.0013878060271963477,
0.018160156905651093,
0.006925045512616634,
0.005447272676974535,
-0.029816430062055588,
0.03739957511425018,
-0.00666809780523181,
0.00916542112827301,
0.015052339993417263,
0.03990358114242554,
-0.03687458857893944,
0.024650271981954575,
0.0240729209035635,
-0.01724998652935028,
-0.028959155082702637,
0.020886342972517014,
0.012612762860953808,
0.024472473189234734,
-0.013980202376842499,
0.028174303472042084,
-0.03308538347482681,
0.03955141082406044,
0.02690049074590206,
-0.03137277811765671,
-0.04973345249891281,
0.034498050808906555,
0.030083034187555313,
0.03006540797650814,
0.016937805339694023,
0.05451840162277222,
-0.021202929317951202,
0.005521204322576523,
-0.004940985701978207,
0.001289177336730063,
0.019374078139662743,
0.045749593526124954,
0.002704428741708398,
-0.052701618522405624,
0.03474593162536621,
0.02368905022740364,
0.03694244474172592,
0.13569903373718262,
-0.07333309948444366,
0.02618173137307167,
0.030141795054078102,
0.04259668290615082,
0.02081303298473358,
0.0009200489730574191,
-0.06915166229009628,
0.022321775555610657,
0.037724439054727554,
0.02966293692588806,
0.07399459928274155,
0.020409002900123596,
0.018002083525061607,
0.00896685104817152,
-0.016919057816267014,
-0.08275872468948364,
0.019327793270349503,
-0.05105356499552727,
-0.006986877415329218,
0.015582827851176262,
0.01812785118818283,
-0.08267339318990707,
0.03820466622710228,
0.017349684610962868,
-0.021043896675109863,
-0.011881559155881405,
-0.02002587728202343,
0.053279660642147064,
0.054164156317710876,
0.003195202210918069,
0.01760084368288517,
-0.08215112239122391,
0.05566010624170303,
0.03854752331972122,
-0.00875756237655878,
0.02955084852874279,
-0.0342160202562809,
-0.022359676659107208,
0.01563822478055954,
-0.07064950466156006,
-0.03600892797112465,
-0.02132119983434677,
-0.056821778416633606,
-0.000352919363649562,
-0.05865522846579552,
0.024748144671320915,
-0.015327339991927147,
0.04493981599807739,
0.052034493535757065,
0.027512207627296448,
-0.019180437549948692,
-0.04048586264252663,
0.05903101712465286,
0.003878155490383506,
-0.028815167024731636,
0.01918230950832367,
0.04879416525363922,
-0.016675908118486404,
0.035752732306718826,
0.0072267064824700356,
-0.05034300684928894,
-0.02592506818473339,
0.006346210837364197,
-0.06096343696117401,
0.03154986724257469,
0.00597334885969758,
0.03996362164616585,
-0.007730744779109955,
-0.028390338644385338,
-0.02820427156984806,
0.042569320648908615,
0.02086629718542099,
0.06645097583532333,
-0.04307623952627182,
-0.03206528350710869,
0.0024296827614307404,
0.06014673039317131,
0.017716845497488976,
0.02962384559214115,
-0.0017323264619335532,
-0.043715860694646835,
-0.01344187743961811,
-0.0240496676415205,
-0.06716513633728027,
0.04530661180615425,
0.06332267075777054,
-0.006569131277501583,
0.08024542778730392,
0.002876635640859604,
0.05463671684265137,
0.004929627291858196,
-0.05975748598575592,
0.027357324957847595,
0.009762253612279892,
0.05796409025788307,
-0.02653576247394085,
-0.03164166957139969,
0.004608503542840481,
0.0026020407676696777,
-0.023344960063695908,
0.007804394233971834,
0.02584107778966427,
0.02129232883453369,
0.022901548072695732,
-0.025863448157906532,
-0.035325754433870316,
-0.03171801194548607,
-0.004344857297837734,
0.023750154301524162,
0.018087707459926605,
0.0032269887160509825,
0.030315624549984932,
0.02859867922961712,
-0.00868661142885685,
-0.004840220790356398,
0.02016804739832878,
-0.006021709181368351,
-0.013927437365055084,
0.04749944061040878,
0.0315520316362381,
-0.01656019128859043,
-0.008390301838517189,
-0.018115250393748283,
0.025173069909214973,
-0.03489581495523453,
0.03512003272771835,
0.013668250292539597,
0.001336769899353385,
-0.017798731103539467,
-0.0421244278550148,
-0.047808509320020676,
0.05002325400710106,
0.055409278720617294,
-0.012514220550656319,
0.04258965700864792,
-0.012461730279028416,
0.003069191239774227,
-0.0003931817482225597,
-0.006511382758617401,
0.002216328401118517,
0.053504858165979385,
-0.029195474460721016,
-0.05559365078806877,
-0.04771830514073372,
-0.05082033574581146,
0.002994414884597063,
0.005706747528165579,
0.04064473509788513,
-0.010785647667944431,
0.0676141232252121,
0.0021449564956128597,
-0.004147050902247429,
0.08816173672676086,
-0.03440725430846214,
-0.0081902164965868,
-0.05053453892469406,
0.005889172665774822,
-0.02043905109167099,
-0.03606025129556656,
-0.03543248400092125,
0.0015787440352141857,
-0.003042287891730666,
-0.01719084568321705,
0.0633896067738533,
0.009145471267402172,
-0.0020055442582815886,
0.005662163719534874,
-0.04508078843355179,
0.04424059018492699,
0.016349995508790016,
-0.0363810658454895,
-0.07588519901037216,
0.019954541698098183,
0.05600367859005928,
-0.02754982002079487,
0.036663834005594254,
-0.00330632203258574,
-0.015345991589128971,
-0.04113408923149109,
0.02104325219988823,
0.031306035816669464,
0.021469471976161003,
-0.010374403558671474,
-0.033169519156217575,
0.012653025798499584,
0.026611851528286934,
0.059589266777038574,
0.017847761511802673,
-0.03258673474192619,
-0.026856664568185806,
0.0059191384352743626,
0.018931008875370026,
-0.02281748130917549,
0.013226320967078209,
0.0295933336019516,
-0.013088289648294449,
-0.0038837583269923925,
-0.015159404836595058,
-0.03988374397158623,
0.005601672921329737,
0.008718425408005714,
-0.04307205602526665,
-0.0008486172300763428,
-0.008464859798550606,
-0.021931007504463196,
0.022417571395635605,
0.021271837875247,
-0.0014633870450779796,
0.00836927630007267,
-0.038346193730831146,
-0.04145178943872452,
0.006064777262508869,
0.008728486485779285,
0.02006668411195278,
-0.029245389625430107,
-0.02866690792143345,
-0.006590027362108231,
-0.012383882887661457,
0.003347348654642701,
-0.01303442195057869,
0.04441116377711296,
-0.024730538949370384,
0.011554726399481297,
-0.007276391610503197,
0.057908132672309875,
-0.02422432042658329,
0.029873382300138474,
0.02326304279267788,
0.04578661546111107,
-0.03544393181800842,
0.00874284841120243,
0.012944843620061874,
-0.0014859194634482265,
0.022175567224621773,
-0.0448753722012043,
-0.015533741563558578,
-0.05391881614923477,
-0.06796079874038696,
-0.003370701102539897,
0.04182963818311691,
0.067035973072052,
0.00770941749215126,
-0.025342360138893127,
0.061965376138687134,
-0.06276238709688187,
-0.04452604055404663,
0.04508660361170769,
0.015343268401920795,
0.018072830513119698,
0.08039236813783646,
0.026286505162715912,
-0.02716991864144802,
0.01660202629864216,
0.02117852121591568,
0.012173142284154892,
-0.02290756069123745,
0.007887315936386585,
-0.015780624002218246,
-0.004804166033864021,
-0.029079899191856384,
0.03758077323436737,
0.02748049609363079,
-0.03068961389362812,
-0.0019395094132050872,
0.015020985156297684,
0.03545578196644783,
-0.0023065709974616766,
-0.03308713436126709,
0.02431642636656761,
0.03732404112815857,
-0.00946183130145073,
-0.03384457156062126,
-0.03711250051856041,
0.01636352948844433,
-0.024758867919445038,
0.05049494281411171,
0.0026080862153321505,
0.040405064821243286,
-0.04281442239880562,
0.0052575841546058655,
0.03855026140809059,
0.027097951620817184,
0.016346516087651253,
-0.04196147993206978,
-0.021605631336569786,
0.09110077470541,
-0.055584389716386795,
0.02991800382733345,
0.0027731864247471094,
0.03036215715110302,
-0.015452108345925808,
0.02496124990284443,
-0.008716680109500885,
-0.0045172348618507385,
0.025642845779657364,
-0.0010549832368269563,
0.018191859126091003,
-0.014041212387382984,
0.013149970211088657,
0.04120993986725807,
0.04238784313201904,
-0.007867468520998955,
0.001837327261455357,
-0.03153107315301895,
0.02358311414718628,
-0.05021817237138748,
0.009457118809223175,
0.06178836151957512,
0.03587263077497482,
-0.013188776560127735,
0.03786148503422737,
-0.026005761697888374,
0.044613808393478394,
0.020716195926070213,
0.025602443143725395,
0.029637502506375313,
-0.043494947254657745,
-0.059027299284935,
-0.0012249026913195848,
-0.018728747963905334,
-0.017899375408887863,
0.0349426306784153,
-0.00368776498362422,
0.048542384058237076,
0.009863779880106449,
-0.012379379011690617,
0.08392469584941864,
0.003719679545611143,
0.023148197680711746,
-0.032986681908369064,
-0.011259288527071476,
-0.03840802609920502,
0.0260169580578804,
0.023591170087456703,
0.01874830573797226,
-0.016453633084893227,
0.009410887956619263,
0.0039046350866556168,
0.045261893421411514,
-0.018024690449237823,
0.01689118891954422,
0.0014129549963399768,
-0.035926394164562225,
0.042878687381744385,
-0.0017339297337457538,
-0.047033604234457016,
0.007898112758994102,
-0.018443502485752106,
0.016813432797789574
] |
Séries / divisions :
IF - TFNB, IF - TFB, CAD - REM
Texte :
L'article
85 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a modifié les conditions de mise à jour des valeurs locatives servant de base aux impôts directs locaux en supprimant le seuil
de 10 % à partir duquel les changements de caractéristiques physiques ou d'environnement étaient pris en compte.
Ainsi, à compter des impositions établies au titre de l'année 2014, tous les changements mentionnés au I de
l'article 1517 du code général des impôts intervenus au cours d'une année sont pris en compte pour les impositions dues à
compter de l'année suivante.
Actualité liée :
x
Documents liés :
BOI-IF-TFNB-20-10-10-40 : TFNB – Taxe foncière sur les propriétés non
bâties – Base d'imposition – Détermination de la valeur locative cadastrale – Travaux préparatoires à l'évaluation – Constatation de la nature de culture et classement de chaque parcelle
BOI-IF-TFNB-20-20 : TFNB - Base d'imposition - Mise à jour des valeurs locatives
BOI-IF-TFNB-20-20-10 : TFPNB - Base d'imposition - Définition des changements pris en
compte
BOI-IF-TFNB-20-20-20 : TFNB - Base d'imposition - Evaluations des changements
BOI-IF-TFB-20-20 : TFB - Base d'imposition - Mise à jour des valeurs locatives
BOI-IF-TFB-20-20-10 : TFB - Base d'imposition - Constatation annuelle des changements
affectant les propriétés bâties
BOI-IF-TFB-20-20-10-10 : TFPB - Base d'imposition - Définition des changements pris en
compte
BOI-IF-TFB-20-20-10-20 : TFPB - Base d'imposition - Evaluation des changements
BOI-IF-TFB-20-20-10-30 : TFPB - Base d'imposition - Lissage des augmentations de valeur
locative des locaux affectés à l'habitation
BOI-CAD-REM-10-40-40 : CAD - Remaniement en France de l'intérieur - Travaux en commune - Travaux concernant les propriétés bâties
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00203
|
https://bofip.impots.gouv.fr/bofip/9553-PGP.html/identifiant=ACTU-2014-00203
|
2014-07-22 00:00:00
|
86da83155fe53688df4206ad2793cae982d2326d72ded4be914b2ea21ef9a8a9
|
[
-0.06113804504275322,
0.019932318478822708,
-0.02215077355504036,
0.06151464581489563,
-0.04093579202890396,
-0.037088438868522644,
-0.0641721785068512,
0.005835237912833691,
0.06647053360939026,
-0.07567159831523895,
-0.015097994357347488,
0.011990360915660858,
0.002929924987256527,
-0.04432619363069534,
-0.06997981667518616,
-0.02680635079741478,
0.08636372536420822,
0.06513737887144089,
0.010436277836561203,
-0.005415346007794142,
0.092542864382267,
0.05125897005200386,
-0.04095207899808884,
0.012561890296638012,
0.019024809822440147,
0.045155011117458344,
0.01125318929553032,
-0.030274301767349243,
-0.021890249103307724,
0.040428970009088516,
-0.05718925595283508,
0.008518297225236893,
0.058784231543540955,
0.0436200387775898,
-0.023471113294363022,
-0.08181091398000717,
0.01615624688565731,
0.034722115844488144,
0.006710469722747803,
0.01171190943568945,
-0.022691719233989716,
0.03125868737697601,
0.006105702370405197,
-0.0016596545465290546,
-0.011246390640735626,
-0.00400299858301878,
0.010639379732310772,
0.08297416567802429,
-0.015883417800068855,
0.03747738525271416,
-0.0038911972660571337,
-0.021343665197491646,
0.03850163146853447,
-0.03892766311764717,
0.014813896268606186,
0.0649503767490387,
-0.06787490099668503,
0.020636992529034615,
0.08636448532342911,
-0.05890616402029991,
-0.02466045878827572,
-0.0021923426538705826,
-0.058749906718730927,
0.02725248411297798,
0.018160751089453697,
-0.02515982836484909,
0.023917896673083305,
-0.023769881576299667,
0.15279382467269897,
-0.07443567365407944,
-0.00833488255739212,
-0.016129180788993835,
0.017285048961639404,
0.049909986555576324,
-0.01587427407503128,
0.05188600346446037,
-0.03380363807082176,
0.10179940611124039,
-0.011316494084894657,
0.011398428119719028,
-0.03722139820456505,
-0.0512644499540329,
0.024949608370661736,
0.0013385555939748883,
0.0049531301483511925,
-0.033660732209682465,
-0.022349011152982712,
-0.02954939752817154,
-0.016139419749379158,
0.07922311872243881,
-0.019596707075834274,
0.0351414792239666,
-0.05206846073269844,
0.06434939056634903,
0.026103748008608818,
0.028191260993480682,
0.005386687349528074,
0.014643973670899868,
0.028227824717760086,
-0.04948555678129196,
-0.015194232575595379,
0.07951633632183075,
0.011155112646520138,
-0.029002027586102486,
-0.007518799975514412,
-0.016004644334316254,
0.027285534888505936,
-0.020448889583349228,
-0.11291293054819107,
0.047445978969335556,
-0.0541042797267437,
0.030278902500867844,
-0.04578302055597305,
-0.010070286691188812,
-0.022878946736454964,
0.020873339846730232,
-0.004477182403206825,
-0.014854619279503822,
0.11361969262361526,
0.02380380965769291,
-0.002533471677452326,
0.007731972727924585,
-0.05003289505839348,
-0.024736931547522545,
-0.09080830216407776,
0.027772745117545128,
0.0008543375879526138,
0.008761543780565262,
-0.015095076523721218,
-0.04121451452374458,
0.03323030099272728,
0.024282464757561684,
0.027521373704075813,
-0.014367337338626385,
0.021727466955780983,
-0.043574728071689606,
-0.008568414486944675,
-0.0018978395964950323,
-0.002783532254397869,
-0.024761179462075233,
-0.10722007602453232,
-0.012951386161148548,
-0.013519245199859142,
0.055954769253730774,
0.039871007204055786,
0.018103977665305138,
-0.02078978903591633,
-0.0011238213628530502,
0.01440473273396492,
-0.009026614017784595,
-0.05634486302733421,
0.003959450405091047,
0.029826823621988297,
-0.018137028440833092,
0.021258844062685966,
-0.052488286048173904,
-0.041460610926151276,
0.08612768352031708,
-0.04780739173293114,
-0.04342639073729515,
0.000402498320909217,
0.024946438148617744,
0.04810015857219696,
-0.017141979187726974,
-0.039695993065834045,
-0.052190057933330536,
0.04222851246595383,
-0.036248769611120224,
-0.035842590034008026,
0.03453770652413368,
-0.07704414427280426,
-0.0031895185820758343,
0.0003426073817536235,
0.004007128067314625,
-0.027244608849287033,
-0.024677615612745285,
-0.01722813956439495,
0.0018785787979140878,
-0.010593694634735584,
0.051080480217933655,
-0.01115050632506609,
-0.05908545106649399,
0.014508836902678013,
0.027776747941970825,
0.033812444657087326,
0.028865542262792587,
-0.013314495794475079,
-0.06068453937768936,
-0.01767638884484768,
-0.043635159730911255,
-0.03509204089641571,
-0.018263261765241623,
-0.060653407126665115,
0.01931736432015896,
0.026895014569163322,
-0.031488168984651566,
-0.025780262425541878,
0.04405732452869415,
0.028608324006199837,
0.004464344121515751,
0.046783700585365295,
0.003155921818688512,
0.06149697303771973,
0.02422642894089222,
0.021598519757390022,
-0.05618247389793396,
-0.013243230059742928,
-0.04990437999367714,
-0.05282198265194893,
-0.011140640825033188,
0.04927654564380646,
-0.05076707899570465,
0.040922511368989944,
0.01488740649074316,
0.006660636980086565,
0.0026544337160885334,
-0.10523034632205963,
0.001882827840745449,
0.027090895920991898,
-0.026287147775292397,
0.004199231043457985,
-0.011197958141565323,
-0.00834280252456665,
-0.06924609839916229,
0.029759926721453667,
0.04591131582856178,
-0.015178198926150799,
-0.009879951365292072,
0.01564316265285015,
-0.0751480758190155,
0.016154605895280838,
-0.007636056747287512,
-0.005870630033314228,
0.040291715413331985,
0.027152759954333305,
0.028201771900057793,
0.02782367542386055,
-0.03894301876425743,
0.014708620496094227,
-0.015342403203248978,
0.0429951474070549,
0.008534044958651066,
0.05629906430840492,
0.011026819236576557,
0.07719161361455917,
-0.024572450667619705,
-0.01942618004977703,
-0.04263553023338318,
-0.02761894091963768,
0.09105421602725983,
-0.036598388105630875,
0.002169862622395158,
-0.010050094686448574,
0.0273283701390028,
-0.035605743527412415,
-0.02008562721312046,
0.02543340064585209,
-0.006538780406117439,
0.029825113713741302,
-0.0640212893486023,
-0.03813827037811279,
-0.022144561633467674,
-0.04973924905061722,
-0.005432377569377422,
-0.0074168359860777855,
-0.09913014620542526,
0.046917933970689774,
0.011686744168400764,
-0.04547533392906189,
-0.025733107700943947,
-0.025790618732571602,
0.05731320008635521,
-0.037382323294878006,
0.0037373497616499662,
0.02787252515554428,
0.003462952096015215,
-0.043200816959142685,
-0.02516823634505272,
0.016786154359579086,
0.022198917344212532,
0.03204020857810974,
-0.0673639103770256,
-0.02013178914785385,
0.01578853279352188,
-0.03708707541227341,
-0.022931259125471115,
0.02089722268283367,
-0.010372729040682316,
-0.0005461989203467965,
0.016027892008423805,
0.039963822811841965,
-0.015770478174090385,
-0.042164161801338196,
0.042873986065387726,
-0.00797469262033701,
-0.01177170965820551,
-0.019796395674347878,
-0.012427994050085545,
-0.022285670042037964,
-0.007260794751346111,
0.007488931063562632,
-0.01758752577006817,
0.013939914293587208,
-0.039417922496795654,
-0.042668916285037994,
-0.03240073099732399,
-0.010690098628401756,
-0.03965383023023605,
-0.030088698491454124,
0.05043751001358032,
-0.030180204659700394,
0.02051558718085289,
0.02622542902827263,
-0.06433167308568954,
0.04848070070147514,
-0.007670246064662933,
0.01392290648072958,
0.02294507995247841,
0.012594670988619328,
-0.0428796261548996,
-0.05192611366510391,
0.03820040449500084,
-0.049569014459848404,
0.05975045636296272,
-0.03266933932900429,
-0.024928560480475426,
0.03870976343750954,
0.021571675315499306,
-0.054860297590494156,
-0.010863831266760826,
-0.006582119036465883,
0.020860843360424042,
0.027474941685795784,
-0.039244093000888824,
0.008746149949729443,
0.06254050135612488,
0.021506771445274353,
0.01622043363749981,
0.012354780919849873,
0.01964886486530304,
0.07396593689918518,
-0.009592752903699875,
-0.034607548266649246,
0.023285191506147385,
0.03308724984526634,
-0.023188011720776558,
-0.049314338713884354,
0.002298708539456129,
-0.008717810735106468,
-0.004676997661590576,
0.030018217861652374,
-0.0024940769653767347,
0.0035896662157028913,
0.06862082332372665,
-0.000027203583158552647,
-0.02427644282579422,
-0.04529796913266182,
0.021851245313882828,
-0.004499432630836964,
0.03716837987303734,
-0.026045238599181175,
-0.032483913004398346,
0.05176375433802605,
0.011684885248541832,
0.008748630061745644,
-0.0020274489652365446,
-0.012324230745434761,
-0.016983885318040848,
0.033828988671302795,
0.025541212409734726,
0.0033464154694229364,
-0.010350548662245274,
0.052667487412691116,
-0.007777029648423195,
-0.00033330966834910214,
0.02271317131817341,
0.015305543318390846,
0.011863147839903831,
0.006392966490238905,
0.03670065477490425,
0.008996049873530865,
-0.008238113485276699,
-0.03537549078464508,
0.008850346319377422,
0.018401972949504852,
0.009494401514530182,
-0.047985296696424484,
0.05668266862630844,
0.015485732816159725,
-0.006579996552318335,
0.030867982655763626,
-0.003699641674757004,
-0.032081399112939835,
0.04205603152513504,
0.004599854350090027,
-0.020412515848875046,
0.04407662898302078,
0.028139259666204453,
-0.004045575391501188,
0.004348491784185171,
-0.02440406195819378,
0.02650720439851284,
0.037875205278396606,
0.04669961705803871,
-0.0018893195083364844,
0.006955886725336313,
-0.0003828848712146282,
-0.062193937599658966,
0.018483808264136314,
0.02270967699587345,
0.04567692056298256,
-0.005834884475916624,
0.02618190087378025,
-0.08203006535768509,
-0.00038544449489563704,
0.0016816622810438275,
0.04623199254274368,
0.019489066675305367,
0.1540655940771103,
-0.004832536447793245,
0.018041038885712624,
0.023801662027835846,
0.010510812513530254,
-0.0755251944065094,
-0.0034978564362972975,
0.016504764556884766,
0.031041564419865608,
0.08571489155292511,
0.012316478416323662,
-0.022903326898813248,
-0.021053366363048553,
0.0032035978510975838,
-0.014591104350984097,
-0.023371467366814613,
0.010313145816326141,
-0.058528974652290344,
-0.042252350598573685,
-0.03220505639910698,
0.011240831576287746,
0.010826175101101398,
-0.002291492186486721,
0.02756384015083313,
-0.0028142721857875586,
-0.07374732196331024,
-0.0074609206058084965,
-0.014907215721905231,
0.00018430573982186615,
0.030934909358620644,
0.004937249701470137,
0.033872753381729126,
-0.054513126611709595,
0.007846142165362835,
-0.0287425946444273,
-0.030032167211174965,
0.035398609936237335,
0.008037316612899303,
-0.03522184491157532,
0.032933611422777176,
-0.01952025666832924,
0.0325724221765995,
-0.014075587503612041,
-0.013560699298977852,
0.037921130657196045,
0.0035047444980591536,
-0.00868239626288414,
0.03623603656888008,
-0.013585282489657402,
-0.015371172688901424,
0.01261101569980383,
-0.03840666636824608,
-0.012989833019673824,
0.019612831994891167,
-0.0018070329679176211,
-0.004742699209600687,
0.020946238189935684,
0.04921717941761017,
0.056516967713832855,
-0.0004894969169981778,
0.011419780552387238,
0.03975749388337135,
0.008336189202964306,
0.022821862250566483,
0.002471032552421093,
0.04129305109381676,
-0.024825220927596092,
0.006532026454806328,
-0.0375865176320076,
-0.0320567712187767,
0.02052190899848938,
0.060166072100400925,
0.015489625744521618,
0.014180089347064495,
-0.005626956466585398,
0.014424747787415981,
0.017472725361585617,
0.04534056410193443,
0.018535427749156952,
-0.012279005721211433,
0.000458917289506644,
0.009369379840791225,
-0.02197742462158203,
-0.06480706483125687,
-0.03492593392729759,
0.05201055109500885,
0.036821313202381134,
0.024826569482684135,
0.082133948802948,
0.048116810619831085,
0.012265382334589958,
-0.01271540205925703,
-0.02197212725877762,
-0.06386680901050568,
0.007934761233627796,
-0.05759959667921066,
0.016904430463910103,
0.012147149071097374,
0.026810377836227417,
0.00868524331599474,
-0.010427966713905334,
0.029933711513876915,
0.030527828261256218,
-0.05332760140299797,
0.016077028587460518,
-0.0011350808199495077,
-0.014849982224404812,
-0.06961293518543243,
0.014920948073267937,
0.020453089848160744,
0.038502659648656845,
0.0091475835070014,
-0.03759726509451866,
0.03694679215550423,
0.039101891219615936,
-0.020738525316119194,
-0.024066686630249023,
0.011823411099612713,
0.019131168723106384,
0.08168862015008926,
-0.009282514452934265,
0.0268449354916811,
0.00576007878407836,
0.026353107765316963,
-0.03324061259627342,
-0.035121116787195206,
0.0007804915076121688,
0.05106135830283165,
0.01632663607597351,
-0.006882714573293924,
-0.04304768517613411,
-0.008586350828409195,
0.04505416378378868,
0.0882723480463028,
0.02126155234873295,
0.020402055233716965,
-0.04298115149140358,
-0.03904035687446594,
0.022020263597369194,
0.03801192715764046,
0.004318732302635908,
0.06929878890514374,
-0.031678806990385056,
0.016667494550347328,
-0.047475624829530716,
-0.02203413099050522,
0.042550258338451385,
-0.04248053580522537,
-0.009966563433408737,
-0.006748521700501442,
-0.013544755056500435,
0.04594329372048378,
-0.019626304507255554,
0.014524129219353199,
-0.05541238933801651,
-0.016735827550292015,
0.0012990429531782866,
-0.01158568449318409,
-0.0124933747574687,
-0.04167497903108597,
-0.049038685858249664,
0.013942682184278965,
-0.050157804042100906,
-0.007905670441687107,
-0.03941969946026802,
0.04111986234784126,
-0.035944823175668716,
-0.01212465763092041,
-0.04101138561964035,
0.03529547154903412,
0.0005797959747724235,
-0.025624055415391922,
-0.006440801080316305,
-0.014191452413797379,
0.03936655819416046,
-0.003949515521526337,
-0.007003685459494591,
-0.0017892024479806423,
0.006793671753257513,
-0.06730741262435913,
0.05372735485434532,
-0.05039069056510925,
0.00435456819832325,
-0.03423531353473663,
-0.0251641683280468,
-0.030266519635915756,
-0.012445888482034206,
0.035368502140045166,
0.007309563457965851,
-0.03167644143104553,
-0.01710519753396511,
0.005374941509217024,
-0.009276569820940495,
0.006362736690789461,
0.00868957955390215,
0.010331190191209316,
-0.010508271865546703,
0.02583170495927334,
-0.027448631823062897,
-0.02422930859029293,
0.018094073981046677,
0.001853270223364234,
-0.033090393990278244,
0.04619307443499565,
0.019914576783776283,
-0.006311855744570494,
-0.05164957419037819,
-0.009170430712401867,
0.009219080209732056,
-0.021379172801971436,
-0.05001559481024742,
-0.016162186861038208,
-0.008404335007071495,
-0.0390075221657753,
-0.01534964144229889,
-0.03217322751879692,
-0.05767564848065376,
0.00878295861184597,
-0.03131428733468056,
-0.011327250860631466,
-0.051771629601716995,
-0.055211592465639114,
-0.006351447198539972,
-0.009992189705371857,
-0.02513783425092697,
0.05797047168016434,
0.07875120639801025,
0.046121496707201004,
0.03190825507044792,
0.058397386223077774,
-0.014806265942752361,
0.01816265657544136,
-0.000053380575991468504,
-0.003627387573942542,
0.030823254957795143,
-0.020172372460365295,
0.023005826398730278,
-0.016252681612968445,
0.017987782135605812,
-0.021884968504309654,
0.05588889494538307,
0.06979113817214966,
-0.009517602622509003,
0.03139050304889679,
0.05960981175303459,
-0.011741429567337036,
-0.05067993327975273,
-0.01739140972495079,
0.04243892803788185,
0.03058108687400818,
0.011534557677805424,
-0.023970894515514374,
0.06162247806787491,
-0.023022467270493507,
0.04115377366542816,
-0.013932948932051659,
0.02288580685853958,
0.05697731301188469,
-0.05229400843381882,
-0.011473750695586205,
-0.017872223630547523,
0.0373348742723465,
0.04025000333786011,
-0.00459201680496335,
0.04460573196411133,
0.010703064501285553,
-0.0638161152601242,
-0.0035496684722602367,
0.00039001693949103355,
0.003289598971605301,
-0.008797050453722477,
0.019103512167930603,
0.01595585234463215,
0.07111521065235138,
0.04165755212306976,
0.022694189101457596,
0.010849539190530777,
-0.015166920609772205,
-0.033445145934820175,
0.04350639507174492,
0.02130531333386898,
0.008200705982744694,
0.029359962791204453,
0.044866643846035004,
-0.016460102051496506,
0.02373535931110382,
0.06307372450828552,
0.04851479083299637,
-0.004110809415578842,
0.003740679705515504,
0.037113968282938004,
0.003142084227874875,
-0.0005782936932519078,
0.08226688206195831,
0.03259364143013954,
0.056194279342889786,
-0.014808437786996365,
0.013699747622013092,
-0.03739563748240471,
0.026566751301288605,
-0.002522751223295927,
0.02579541690647602,
-0.03091774322092533,
-0.005197854246944189,
0.02366768755018711,
0.027198757976293564,
-0.07726782560348511,
-0.023483285680413246,
-0.0032003975939005613,
0.035125982016325,
-0.0033129786606878042,
0.0385964997112751,
-0.015956519171595573,
-0.0004207737511023879,
-0.008250636048614979,
0.021070972084999084,
0.011285646818578243,
0.06481466442346573,
0.019821645691990852,
-0.05079300329089165,
-0.045525483787059784,
-0.0055804867297410965,
0.02286197617650032,
-0.030381634831428528,
0.044131986796855927,
0.032749246805906296,
0.017373405396938324,
-0.008594934828579426,
0.0005228630034253001,
0.0186478141695261,
0.04025387391448021,
0.027978405356407166,
-0.010377554222941399,
0.003403612645342946,
-0.020242001861333847,
0.024495422840118408,
-0.00022327687474898994,
-0.028797972947359085,
0.007079185917973518,
-0.02920238859951496,
-0.03265063092112541,
0.028308166190981865,
0.03556529060006142,
-0.05943497270345688,
0.09454426914453506,
-0.06300894170999527,
-0.03678243234753609,
0.009778405539691448,
0.04758891835808754,
0.021202268078923225
] |
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 juin 2014 au 29
septembre 2014.
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
Signature du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00193
|
https://bofip.impots.gouv.fr/bofip/9624-PGP.html/identifiant=ACTU-2014-00193
|
2014-07-09 00:00:00
|
a324ba92df446e86a514e9730cd8aab0a1e640363308a7ea1b79475d14362d3f
|
[
-0.04435013607144356,
0.029334330931305885,
-0.059380918741226196,
0.00040189316496253014,
-0.042219556868076324,
-0.0371360182762146,
0.004747049883008003,
0.06347212195396423,
0.025780964642763138,
-0.03993108868598938,
0.025202855467796326,
0.08184219896793365,
-0.049228064715862274,
0.009877534583210945,
-0.035654835402965546,
0.06945119798183441,
0.11927337199449539,
0.0787946879863739,
0.03898995742201805,
-0.03917267546057701,
0.011833441443741322,
0.058722902089357376,
-0.012848257087171078,
-0.004900834988802671,
0.06674645841121674,
0.04608463495969772,
0.0021272175945341587,
-0.07088916748762131,
0.022184913977980614,
-0.03338748589158058,
-0.07085683941841125,
-0.016695145517587662,
0.013692442327737808,
-0.032722100615501404,
0.06209879368543625,
-0.07966402918100357,
-0.019513864070177078,
-0.017476361244916916,
-0.021266862750053406,
-0.028740011155605316,
0.0015845735324546695,
-0.0012854549568146467,
0.03613479807972908,
-0.02037150412797928,
0.0370599702000618,
0.030498547479510307,
-0.018703866750001907,
0.07600195705890656,
-0.005166397430002689,
0.056982897222042084,
0.004667087458074093,
0.02493700385093689,
0.044739093631505966,
-0.012799950316548347,
0.007293327711522579,
0.0009522896725684404,
-0.058977894484996796,
0.05329546704888344,
0.13576656579971313,
-0.03597741574048996,
-0.04514480382204056,
-0.0020261299796402454,
-0.016690468415617943,
-0.007944061420857906,
0.014568338170647621,
-0.05731603875756264,
0.035831525921821594,
-0.04356003180146217,
0.11759191006422043,
0.010257212445139885,
0.026538515463471413,
0.036364126950502396,
0.01667073182761669,
0.05075926333665848,
0.03389671817421913,
0.040502432733774185,
0.005427174270153046,
0.03484155237674713,
0.021854132413864136,
0.04404985159635544,
0.007433874998241663,
0.001831589499488473,
0.02103722095489502,
-0.024298449978232384,
0.0398707389831543,
0.004192022141069174,
0.009740548208355904,
-0.021481528878211975,
-0.011610583402216434,
-0.010289107449352741,
-0.00001707151204755064,
0.0524614043533802,
-0.039225343614816666,
0.060967493802309036,
0.03394007310271263,
0.028157098218798637,
-0.04165634885430336,
-0.046136703342199326,
0.0453607477247715,
0.021314451470971107,
0.009614087641239166,
0.04266216233372688,
0.0547591894865036,
-0.0602242536842823,
-0.003299391595646739,
0.0028899475000798702,
0.05033734813332558,
-0.02940596453845501,
-0.05994565039873123,
0.0017455319175496697,
-0.012604165822267532,
-0.01921837031841278,
-0.05624924600124359,
-0.09259757399559021,
-0.02839559130370617,
0.060072120279073715,
0.0201899241656065,
-0.017920229583978653,
0.010920308530330658,
0.05352453887462616,
-0.01940450258553028,
0.018450729548931122,
-0.004308562260121107,
-0.046365465968847275,
-0.09478051960468292,
0.006821003742516041,
0.001195735763758421,
-0.056784503161907196,
0.008842545561492443,
-0.0578770749270916,
0.03143526241183281,
0.05700241029262543,
0.049247175455093384,
-0.05798137187957764,
0.023838356137275696,
0.007153069134801626,
-0.006337946746498346,
0.018247781321406364,
0.01107378676533699,
-0.04342563450336456,
0.007048156578093767,
0.03883085399866104,
-0.04567473754286766,
0.019337765872478485,
-0.011496744118630886,
0.040385253727436066,
0.004758735653012991,
-0.007649368606507778,
0.03988721966743469,
0.0276541318744421,
-0.033611707389354706,
0.01783578470349312,
0.07117904722690582,
-0.055971771478652954,
0.010352715849876404,
-0.0031938424799591303,
-0.03728010877966881,
0.06398291140794754,
-0.04744534194469452,
-0.03605465590953827,
0.03064138814806938,
-0.034323323518037796,
0.0027061065193265676,
-0.019107714295387268,
-0.007521974854171276,
-0.005380214657634497,
0.03337680548429489,
-0.025532612577080727,
-0.013584863394498825,
-0.008704667910933495,
-0.07583398371934891,
0.013136313296854496,
0.010157082229852676,
0.015474528074264526,
0.007452074438333511,
-0.015592657029628754,
-0.07219092547893524,
-0.006373506039381027,
-0.025136597454547882,
0.07762801647186279,
-0.020234568044543266,
-0.01846502348780632,
-0.004436622839421034,
-0.007232246920466423,
0.010886434465646744,
0.04439368098974228,
-0.05946760252118111,
0.009522045031189919,
-0.0053387354128062725,
0.03835803642868996,
-0.030520373955368996,
0.014737924560904503,
-0.0748644471168518,
0.03998429328203201,
0.0011560291750356555,
-0.06779269129037857,
-0.042508117854595184,
0.02016174979507923,
0.06277703493833542,
0.0037688384763896465,
0.0072678630240261555,
0.048522356897592545,
0.056850094348192215,
0.004970461130142212,
-0.037887055426836014,
-0.1149340271949768,
-0.020194662734866142,
0.008214866742491722,
-0.05788223072886467,
0.005766679998487234,
0.058437567204236984,
-0.028298553079366684,
0.014950726181268692,
0.028006473556160927,
-0.04727090895175934,
-0.03889041766524315,
-0.003356605302542448,
-0.0314304381608963,
0.016329282894730568,
-0.03470272570848465,
-0.009513821452856064,
0.02427012473344803,
-0.04558870568871498,
-0.07033263146877289,
0.02277529053390026,
0.04501533880829811,
-0.012196818366646767,
-0.0015151500701904297,
0.02437463589012623,
-0.06253960728645325,
-0.0032416561152786016,
-0.02184903435409069,
0.039812687784433365,
-0.03474598750472069,
0.025790885090827942,
0.022173045203089714,
0.016759730875492096,
-0.07107821106910706,
-0.004718157462775707,
-0.010404445230960846,
0.001873506116680801,
-0.0013984991237521172,
0.02831987291574478,
0.01511501707136631,
-0.0255143865942955,
-0.03405756503343582,
-0.06170929968357086,
-0.04655908793210983,
-0.021652327850461006,
0.06151718273758888,
-0.007878296077251434,
0.05759326368570328,
-0.013238230720162392,
0.03501361608505249,
-0.0029899042565375566,
-0.008422181010246277,
0.027346957474946976,
0.023106474429368973,
0.012080112472176552,
0.014787482097744942,
0.009168999269604683,
-0.002398262033239007,
-0.015233483165502548,
0.005251030903309584,
-0.0067672706209123135,
-0.11343064904212952,
0.05512702465057373,
0.0074532730504870415,
-0.0652511864900589,
-0.00436426093801856,
-0.03763192519545555,
0.053379759192466736,
0.03648340329527855,
0.01682436466217041,
-0.028576750308275223,
0.014020728878676891,
0.006434429902583361,
0.009662150405347347,
0.007979909889400005,
0.007290795911103487,
0.0062958127819001675,
-0.049644630402326584,
0.011864721775054932,
-0.0017783133080229163,
-0.02779199555516243,
0.019176889210939407,
0.030117960646748543,
-0.018549907952547073,
-0.02088755927979946,
0.02022780291736126,
0.026115451008081436,
0.022758711129426956,
-0.044915325939655304,
0.032752420753240585,
0.03791441395878792,
-0.02355475351214409,
-0.022053364664316177,
0.025841081514954567,
-0.014457520097494125,
-0.030993767082691193,
-0.08096364885568619,
-0.04387757182121277,
0.00004479059498407878,
0.054183103144168854,
-0.011587696149945259,
-0.011217106133699417,
-0.0015327632427215576,
-0.07162441313266754,
-0.06521308422088623,
0.029899487271904945,
-0.012946005910634995,
-0.0025924856308847666,
0.015759466215968132,
-0.020063048228621483,
0.028155330568552017,
0.008422586135566235,
-0.022120719775557518,
0.0037327141035348177,
-0.04778154194355011,
0.020563635975122452,
-0.00912910234183073,
0.07898644357919693,
0.012858863919973373,
0.02647779881954193,
-0.005971122998744249,
-0.017309021204710007,
-0.01948060281574726,
0.01028309017419815,
-0.026719490066170692,
-0.04619210585951805,
-0.02414163388311863,
0.032399408519268036,
0.054967716336250305,
-0.031078554689884186,
0.018441714346408844,
0.04255479574203491,
-0.011705280281603336,
-0.0608755499124527,
0.008649603463709354,
0.01766849122941494,
-0.008471338078379631,
-0.0337177999317646,
-0.053392063826322556,
-0.006090427283197641,
0.00721700768917799,
-0.02220981754362583,
0.06096755340695381,
-0.022788405418395996,
0.011691421270370483,
-0.018017245456576347,
0.044525980949401855,
-0.005803741980344057,
0.012662578374147415,
0.07815445959568024,
0.0001869924453785643,
-0.03869946300983429,
-0.03911934792995453,
-0.01424343977123499,
-0.005755488760769367,
0.0213080532848835,
0.03649206459522247,
-0.009456180967390537,
0.010916986502707005,
0.04380320757627487,
0.04003889858722687,
-0.028166314586997032,
-0.024647019803524017,
0.04968620091676712,
0.000425567792262882,
0.03993838652968407,
0.021269826218485832,
0.0030360170640051365,
0.0451328381896019,
0.030988650396466255,
0.011991448700428009,
-0.02618747018277645,
-0.009983665309846401,
0.015502981841564178,
-0.013848238624632359,
0.012880123220384121,
0.001268482650630176,
-0.017167434096336365,
-0.043501146137714386,
0.025256145745515823,
0.010249597951769829,
0.013737879693508148,
-0.058240074664354324,
-0.02571483701467514,
0.02360665239393711,
0.03372788801789284,
0.06978223472833633,
-0.017954036593437195,
-0.07647401094436646,
0.0397769957780838,
-0.02866220474243164,
-0.00965624488890171,
-0.0028652227483689785,
0.007673084270209074,
0.008508271537721157,
0.03912057355046272,
-0.017324455082416534,
0.010526047088205814,
0.017119888216257095,
0.06982287764549255,
0.05350574105978012,
0.03244129940867424,
0.006651334464550018,
-0.07150536775588989,
0.01214264240115881,
-0.008831324987113476,
0.05475568771362305,
0.029115792363882065,
0.059121668338775635,
0.004666370339691639,
0.04400211200118065,
-0.010973095893859863,
-0.012246907688677311,
0.06831184029579163,
0.15341819822788239,
-0.044635895639657974,
0.05102502554655075,
0.04101686179637909,
0.01951375976204872,
-0.06461837887763977,
-0.026403015479445457,
0.018728788942098618,
0.08103840798139572,
0.06294020265340805,
-0.026945317164063454,
0.02964506857097149,
-0.0941014215350151,
0.035808056592941284,
-0.02393280155956745,
0.0008363319793716073,
-0.04784319922327995,
-0.025915799662470818,
-0.016622474417090416,
-0.016867056488990784,
0.023224400356411934,
-0.0012176565360277891,
-0.040608588606119156,
-0.0016877915477380157,
0.007368019316345453,
-0.053570181131362915,
0.009061254560947418,
0.02935051918029785,
-0.024150025099515915,
0.1271563172340393,
-0.020527701824903488,
-0.007512914482504129,
-0.08395904302597046,
0.010360407643020153,
-0.06579864025115967,
0.025496574118733406,
0.029747698456048965,
0.020748617127537727,
-0.007587761152535677,
-0.004168886691331863,
0.01112821139395237,
-0.049506109207868576,
-0.013459154404699802,
-0.0021530066151171923,
-0.03850341588258743,
0.015700941905379295,
-0.01847706362605095,
0.01366380788385868,
-0.014661148190498352,
0.008508068509399891,
0.020846663042902946,
0.011335426941514015,
-0.00020596012473106384,
0.051550138741731644,
-0.006996588781476021,
0.02030542679131031,
0.0023715682327747345,
0.01530919224023819,
0.020766815170645714,
0.04555351287126541,
0.011121990159153938,
0.02796868421137333,
0.07338474690914154,
0.03894990310072899,
0.010891699232161045,
0.04935353621840477,
0.02156873047351837,
-0.025044210255146027,
-0.014853055588901043,
0.0014650184893980622,
0.02603774145245552,
0.0684393048286438,
0.014502926729619503,
-0.005688516888767481,
-0.015134892426431179,
0.03825407475233078,
-0.005002646241337061,
0.019878245890140533,
-0.0008739627664908767,
-0.07112647593021393,
-0.010653562843799591,
0.046566981822252274,
-0.030936313793063164,
-0.027190031483769417,
-0.0242818221449852,
0.026567071676254272,
0.04013333097100258,
0.0013731070794165134,
0.05870625004172325,
-0.022069143131375313,
0.04430418834090233,
-0.02254067361354828,
-0.0029597298707813025,
-0.024726176634430885,
-0.010089460760354996,
-0.013885719701647758,
-0.06573093682527542,
-0.012411178089678288,
-0.017290305346250534,
0.016187695786356926,
-0.06428670138120651,
0.04154582321643829,
0.0028453334234654903,
-0.03528676927089691,
0.04461665078997612,
-0.005714720580726862,
-0.008664966560900211,
-0.048433102667331696,
0.011712170206010342,
-0.030244261026382446,
0.06920882314443588,
0.027651488780975342,
-0.009076139889657497,
-0.05942152068018913,
0.017458481714129448,
0.012517047114670277,
-0.006439346354454756,
-0.010999723337590694,
0.02642383985221386,
0.04469699412584305,
0.02142469212412834,
-0.0014950765762478113,
0.020435573533177376,
-0.0028442933689802885,
0.019712883979082108,
-0.05929717794060707,
-0.013479226268827915,
0.02162800170481205,
0.04455593228340149,
-0.024362817406654358,
-0.02177508920431137,
-0.024842409417033195,
0.011864487081766129,
0.014049484394490719,
-0.025924483314156532,
0.025186916813254356,
-0.02668088488280773,
0.038421373814344406,
0.08054965734481812,
0.01077471673488617,
0.017052248120307922,
0.08080635219812393,
-0.006096632219851017,
-0.02568933740258217,
-0.039619315415620804,
-0.011335199698805809,
0.07535939663648605,
-0.0053315660916268826,
-0.01362570933997631,
-0.041164085268974304,
-0.0037418107967823744,
-0.00467827171087265,
-0.03250690549612045,
0.004298575222492218,
-0.014096775092184544,
-0.03667634725570679,
-0.02809133380651474,
-0.031453635543584824,
-0.0032585342414677143,
-0.05144203081727028,
-0.04993119835853577,
0.04939205199480057,
-0.0025576490443199873,
-0.00027821079129353166,
0.009928219951689243,
0.0033599459566175938,
-0.013364487327635288,
-0.005242645274847746,
-0.06064271926879883,
-0.020417962223291397,
0.05334004387259483,
-0.0236541498452425,
-0.009518616832792759,
-0.010252128355205059,
0.024023763835430145,
-0.01937267743051052,
0.014576264657080173,
0.01779717393219471,
0.0032209218479692936,
-0.046318911015987396,
0.04074803739786148,
-0.024228474125266075,
0.01594475843012333,
-0.025034423917531967,
0.007443950977176428,
0.016904473304748535,
-0.010034553706645966,
0.023781724274158478,
0.03101683221757412,
-0.0396345891058445,
-0.02647680975496769,
0.04123177006840706,
-0.01575212925672531,
-0.029405847191810608,
-0.0031189678702503443,
0.03219887614250183,
-0.026001324877142906,
-0.00295510096475482,
-0.06602230668067932,
-0.05591297522187233,
-0.014420810155570507,
0.052346840500831604,
-0.032348647713661194,
0.009816834703087807,
0.013482007198035717,
0.06329846382141113,
-0.020549409091472626,
-0.02178441360592842,
0.019199781119823456,
-0.05866276100277901,
-0.03042791783809662,
-0.028263185173273087,
-0.0338238850235939,
0.004823361523449421,
0.00861428864300251,
0.0008524967124685645,
-0.07743504643440247,
-0.01283339224755764,
-0.05714390054345131,
0.018707875162363052,
-0.0008415465126745403,
-0.038645219057798386,
-0.029203934594988823,
-0.006539210211485624,
-0.055912964046001434,
0.015465401113033295,
0.037214502692222595,
-0.023925460875034332,
0.050052791833877563,
0.021757211536169052,
-0.013232250697910786,
0.017132923007011414,
0.047099124640226364,
-0.012074851430952549,
0.02563426084816456,
0.008423701860010624,
0.005569385830312967,
-0.013541962020099163,
-0.00501108355820179,
-0.08806943893432617,
0.05692590773105621,
0.02714533545076847,
0.0025812010280787945,
-0.004548348020762205,
0.044203002005815506,
-0.07884526997804642,
-0.05053659528493881,
-0.018336227163672447,
0.03589806333184242,
0.03486033156514168,
-0.01623889058828354,
0.06269410997629166,
-0.035183053463697433,
-0.0002019190724240616,
0.018084032461047173,
-0.059121932834386826,
-0.03173166885972023,
-0.03157312422990799,
0.01619207300245762,
-0.042913854122161865,
-0.0016936244210228324,
0.005021227058023214,
0.052992112934589386,
-0.009446298703551292,
0.02180754765868187,
0.04164858162403107,
-0.049517545849084854,
-0.03613688424229622,
0.030627069994807243,
0.029692433774471283,
0.02538263611495495,
0.0048388228751719,
0.008122578263282776,
-0.04981526732444763,
-0.0065650418400764465,
-0.041561760008335114,
0.02285083383321762,
-0.02693791501224041,
-0.008959107100963593,
-0.00978435855358839,
0.010927529074251652,
0.028296666219830513,
-0.02884575165808201,
0.003020249307155609,
-0.03654753416776657,
0.014631802216172218,
-0.0026336361188441515,
-0.005312931723892689,
0.03157126531004906,
0.03062300570309162,
0.010148388333618641,
0.011018892750144005,
0.008493679575622082,
-0.0077683101408183575,
-0.02809884585440159,
0.04106174409389496,
-0.049139607697725296,
0.026224428787827492,
0.035157833248376846,
0.049412719905376434,
0.008188670501112938,
0.02069651335477829,
-0.02345418743789196,
0.024651430547237396,
-0.04984607174992561,
0.028434554114937782,
-0.030071457847952843,
0.0011289386311545968,
0.035482972860336304,
0.04080549255013466,
0.0032430817373096943,
-0.010799549520015717,
0.005491727963089943,
0.011808179318904877,
-0.0003247771237511188,
0.003094468964263797,
0.017673105001449585,
0.010004950687289238,
0.030367622151970863,
-0.003358883084729314,
-0.0339447520673275,
0.04064193367958069,
0.0062498352490365505,
-0.03047562949359417,
-0.008917025290429592,
0.0016914550215005875,
0.058503489941358566,
0.015921445563435555,
-0.0029093509074300528,
-0.04671410471200943,
-0.025487348437309265,
0.06778264790773392,
0.025834375992417336,
0.025884022936224937,
0.010765631683170795,
0.0415002666413784,
0.017364393919706345,
-0.005064060445874929,
0.008253533393144608,
0.00844719260931015,
0.0149097153916955,
0.022826310247182846,
0.03455032408237457,
-0.0178616251796484,
0.05581466853618622,
-0.02556375041604042,
-0.028936566784977913,
0.008734893053770065,
-0.013838718645274639,
0.008433152921497822
] |
Série / Division :
PAT - ISF
Texte :
L'article 885 H du code général des impôts (CGI)
prévoit, sous certaines conditions, une exonération partielle d'impôt de solidarité sur la fortune (ISF) pour les biens ruraux donnés à bail à long terme ou à bail cessible et les parts de groupements
fonciers agricoles (GFA) ou de groupements agricoles fonciers (GAF), qui ne sont pas exonérés en totalité de cet impôt au titre du régime des biens professionnels en application respectivement de
l'article 885 P du CGI et de l'article 885 Q du
CGI.
Cette exonération porte sur 75% de la valeur des biens ou parts jusqu'à une certaine limite, puis sur 50% au-delà de
cette limite.
Dans un souci de cohérence et de lisibilité,
l'article
16 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 a modifié l'article 885 H du CGI afin, d'une part, d'aligner le montant de la limite au-delà de laquelle l'exonération partielle
d'ISF est ramenée à 50% sur celui applicable en matière de droits de mutation à titre gratuit (DMTG), soit 101 897 €, et d'autre part, de supprimer l'actualisation annuelle de ce montant.
Ces dispositions s'appliquent à l'ISF dû à compter de l'année 2015.
Actualité liée :
X
Document lié :
BOI-PAT-ISF-30-40-10 : PAT - ISF - Assiette - Autres exonérations -
Bois et forêts, compte d'investissement forestier et d'assurance (CIFA), parts de groupements forestiers, biens ruraux loués à long terme et parts de groupements fonciers agricoles non exploitants qui
ne peuvent être qualifiés de biens professionnels.
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00033
|
https://bofip.impots.gouv.fr/bofip/9780-PGP.html/identifiant=ACTU-2015-00033
|
2015-02-06 00:00:00
|
ef814edcd80b1b8e0965f0dbbf3d87477f818218160b3e61740a8f48cb67a6e6
|
[
-0.02611275017261505,
0.03915403410792351,
-0.0334770530462265,
0.08448653668165207,
-0.02151099219918251,
-0.04510118439793587,
-0.06238148733973503,
0.028415830805897713,
0.049505993723869324,
-0.020898398011922836,
-0.02791445516049862,
0.0617295540869236,
-0.03565092384815216,
0.03349783271551132,
-0.04343206435441971,
-0.006923163775354624,
0.04546114802360535,
0.005939407739788294,
-0.03304154425859451,
0.04719986394047737,
0.053094230592250824,
0.08498954772949219,
0.0010974116157740355,
0.028328360989689827,
-0.0006916700513102114,
0.059035319834947586,
0.07299990952014923,
-0.07434875518083572,
0.03593842685222626,
0.038847971707582474,
-0.04134810343384743,
-0.02440033107995987,
-0.012498141266405582,
0.0006607610266655684,
0.018872369080781937,
-0.06039790064096451,
0.01019628532230854,
0.03363447263836861,
-0.01967068947851658,
-0.02368422970175743,
-0.0070684198290109634,
-0.010664686560630798,
0.08662492781877518,
0.010984099470078945,
-0.05327929928898811,
0.031791623681783676,
-0.049301423132419586,
0.07215962558984756,
-0.009433941915631294,
0.002109422581270337,
-0.013555384241044521,
0.013415155932307243,
0.03139651566743851,
0.04833565652370453,
0.028766753152012825,
0.013087603263556957,
-0.05729057267308235,
0.01948598027229309,
0.07042868435382843,
-0.01669927127659321,
-0.046139638870954514,
-0.0017238991567865014,
-0.05045308172702789,
-0.046993084251880646,
-0.029158709570765495,
0.035322584211826324,
0.019114898517727852,
-0.03440399840474129,
0.12948010861873627,
-0.024025101214647293,
-0.042448487132787704,
0.0921318307518959,
-0.02401374652981758,
0.03383815288543701,
-0.028627345338463783,
0.055623941123485565,
-0.015592388808727264,
-0.030925791710615158,
0.051706958562135696,
0.006007849238812923,
-0.038919784128665924,
-0.011833013966679573,
0.045153405517339706,
0.05127761885523796,
0.008240613155066967,
-0.011030357331037521,
-0.05758688971400261,
-0.0012923242757096887,
-0.008549513295292854,
-0.0332205630838871,
0.005290499422699213,
0.04591488465666771,
-0.03848857805132866,
0.04997933283448219,
0.02076868526637554,
0.030197476968169212,
-0.026740731671452522,
0.02016865648329258,
0.04907827079296112,
0.03345183655619621,
0.017519034445285797,
0.03364909440279007,
0.03140978515148163,
-0.03816520422697067,
0.0679461807012558,
-0.10184302181005478,
-0.010910325683653355,
-0.007012811489403248,
-0.013972987420856953,
0.029751155525445938,
-0.011266252025961876,
0.028706829994916916,
-0.06921884417533875,
0.006687537766993046,
-0.04398774355649948,
0.08990855515003204,
0.038384389132261276,
-0.04435355216264725,
0.02893994003534317,
0.07206454128026962,
-0.04017460346221924,
-0.015666306018829346,
-0.04252878949046135,
0.0417032465338707,
-0.04222385585308075,
-0.00022320628340821713,
0.05030668526887894,
-0.031254418194293976,
-0.03715672716498375,
-0.059399090707302094,
-0.005713100079447031,
-0.01873151771724224,
-0.008586288429796696,
-0.06709430366754532,
-0.03354562446475029,
-0.034608736634254456,
0.006836398504674435,
0.07912629842758179,
-0.002312750555574894,
0.012203605845570564,
-0.009914391674101353,
0.028854329138994217,
-0.038090337067842484,
0.015718303620815277,
0.03223199024796486,
0.009600588120520115,
-0.030566243454813957,
-0.03280479088425636,
0.013558246195316315,
-0.03553391993045807,
0.024969063699245453,
0.031214136630296707,
0.02158040553331375,
-0.039988476783037186,
0.00991844106465578,
-0.036988720297813416,
-0.010448586195707321,
0.043902523815631866,
0.016178790479898453,
-0.03992949053645134,
0.017255930230021477,
-0.010054763406515121,
0.04805063083767891,
0.014248431660234928,
-0.02272716723382473,
-0.07156392186880112,
0.023521507158875465,
0.035835810005664825,
-0.009058877825737,
-0.012788519263267517,
-0.015740539878606796,
0.042072903364896774,
0.028229545801877975,
-0.04805321991443634,
-0.019103117287158966,
-0.03618908300995827,
-0.03835771232843399,
0.047376614063978195,
-0.028190160170197487,
0.048478513956069946,
-0.019035786390304565,
-0.07114893198013306,
0.037565406411886215,
-0.016423489898443222,
0.029734114184975624,
0.02418569102883339,
-0.0458606593310833,
-0.04124612361192703,
0.020654020830988884,
0.09452439844608307,
-0.00588605273514986,
-0.0028224720153957605,
-0.06503789126873016,
0.019157487899065018,
0.0007570104207843542,
-0.08249644935131073,
-0.03607713803648949,
0.028902951627969742,
0.060210905969142914,
0.01287881750613451,
0.03824135288596153,
0.029299195855855942,
0.03256814181804657,
0.021695226430892944,
-0.0017793066799640656,
-0.023280926048755646,
0.014726612716913223,
-0.02349494956433773,
0.015089329332113266,
-0.03995411470532417,
0.028915196657180786,
-0.04834701493382454,
0.00827210582792759,
0.069073885679245,
-0.003423055401071906,
-0.00614696042612195,
-0.044499997049570084,
-0.008694258518517017,
0.06533893197774887,
0.0005604264442808926,
0.012290868908166885,
0.01586880162358284,
-0.10543600469827652,
-0.019296174868941307,
-0.02169540338218212,
0.0008513589855283499,
-0.003206847235560417,
0.03241844102740288,
-0.0007082681404426694,
-0.09001287817955017,
0.00923882331699133,
-0.025795577093958855,
0.00818309374153614,
0.05161789804697037,
-0.0213836170732975,
0.013777674175798893,
0.00491480715572834,
0.03553520515561104,
-0.0020870775915682316,
0.0008465624414384365,
0.026532210409641266,
-0.028188133612275124,
0.02485557273030281,
0.015302477404475212,
0.06094932183623314,
-0.015259205363690853,
-0.02009166218340397,
0.018212758004665375,
-0.014025930315256119,
0.044331688433885574,
-0.029546702280640602,
0.04150942340493202,
-0.03599044680595398,
0.0529819093644619,
0.016985973343253136,
-0.01035061851143837,
0.03213755413889885,
0.01857042871415615,
0.0031429834198206663,
-0.040612298995256424,
-0.01814992167055607,
-0.04449339956045151,
-0.05665836110711098,
0.01937643438577652,
0.004387218505144119,
-0.09298782795667648,
0.04305489361286163,
0.053216394037008286,
-0.05848124995827675,
0.029030976817011833,
0.04643668234348297,
0.010619930922985077,
-0.005202502012252808,
0.06771479547023773,
0.009908294305205345,
0.03210195526480675,
0.003681873669847846,
-0.054572541266679764,
0.01988164894282818,
0.017417114228010178,
0.018154220655560493,
0.005984706338495016,
-0.00800561998039484,
0.04256962984800339,
-0.030071211978793144,
0.010130497626960278,
0.022672144696116447,
-0.042164966464042664,
-0.006223900243639946,
0.058867648243904114,
0.028699319809675217,
-0.01917964592576027,
-0.03392058610916138,
0.04693985730409622,
-0.030322963371872902,
-0.03542979806661606,
-0.0642717182636261,
0.02291553094983101,
0.0019745221361517906,
-0.043429501354694366,
0.012533431872725487,
-0.0024524747859686613,
0.05579979345202446,
-0.022338731214404106,
-0.0045117782428860664,
-0.036976803094148636,
0.002271035686135292,
-0.05490767955780029,
-0.043006930500268936,
0.06768551468849182,
-0.013151229359209538,
0.006879138294607401,
-0.031587328761816025,
0.05084884911775589,
0.018214695155620575,
-0.0069451951421797276,
0.023864030838012695,
-0.008144247345626354,
-0.024086641147732735,
-0.046881746500730515,
-0.0093229990452528,
0.06319990754127502,
0.006763008423149586,
0.008064383640885353,
-0.060738805681467056,
-0.025967944413423538,
0.010557502508163452,
0.0014675301499664783,
-0.06097477674484253,
-0.00298127718269825,
0.002273058984428644,
0.03058597445487976,
0.02285441942512989,
-0.024858146905899048,
0.02291227877140045,
0.022673586383461952,
0.00995433609932661,
-0.011135696433484554,
0.024137793108820915,
0.0192108154296875,
0.06823310256004333,
-0.019917871803045273,
-0.027932118624448776,
0.009677272289991379,
0.03864797204732895,
-0.0369429849088192,
0.030734563246369362,
0.01775459386408329,
0.03229686990380287,
-0.0012875166721642017,
-0.030017567798495293,
-0.03426139056682587,
0.02223404496908188,
0.07570789754390717,
0.03165419399738312,
-0.09758397191762924,
-0.0007598581141792238,
0.012140640988945961,
-0.04102516174316406,
0.05138009041547775,
-0.047846660017967224,
-0.0208380538970232,
0.0027133740950375795,
0.061838023364543915,
0.011773509904742241,
-0.0023372445721179247,
-0.012756758369505405,
0.044786591082811356,
-0.03504160791635513,
0.022689905017614365,
0.004314938094466925,
-0.01574842445552349,
-0.0020625749602913857,
0.007014710456132889,
-0.050318360328674316,
0.017375320196151733,
0.0240847896784544,
-0.008960822597146034,
0.03880159556865692,
-0.0249293465167284,
0.0002017438819166273,
0.007881512865424156,
0.07825367897748947,
0.019913112744688988,
0.024714086204767227,
0.07171553373336792,
-0.023518230766057968,
-0.04147869348526001,
0.0368577279150486,
0.03098723664879799,
-0.029773300513625145,
-0.01598886400461197,
-0.040543101727962494,
-0.0009939203737303615,
0.032945066690444946,
-0.05349455028772354,
0.041087426245212555,
0.02248173952102661,
-0.04761761799454689,
0.05219082534313202,
0.0058249300345778465,
-0.008131006732583046,
0.038701046258211136,
0.019659731537103653,
0.04036824032664299,
-0.014180750586092472,
0.04878369718790054,
-0.016585564240813255,
-0.046118441969156265,
0.023302942514419556,
0.03382767736911774,
-0.04665695130825043,
0.022003736346960068,
-0.02514917030930519,
-0.0068122753873467445,
0.04691477492451668,
0.03159843385219574,
0.03055223450064659,
0.14209619164466858,
0.034434232860803604,
0.028117269277572632,
0.061994582414627075,
0.05475727468729019,
-0.0370824858546257,
-0.04245644062757492,
0.009281733073294163,
0.040494609624147415,
0.08901259303092957,
-0.02658769115805626,
0.03056776151061058,
-0.008312375284731388,
0.01322269719094038,
-0.02609545737504959,
0.03908133879303932,
-0.05742593854665756,
-0.013858516700565815,
0.0014714240096509457,
0.04261569306254387,
0.021380024030804634,
0.022459302097558975,
0.07021933794021606,
0.006759375799447298,
0.023421188816428185,
-0.08773602545261383,
0.020700013265013695,
-0.0016162447864189744,
-0.02577129937708378,
0.05093763768672943,
0.03209397941827774,
0.031061934307217598,
-0.04048672690987587,
0.07394525408744812,
-0.06824453175067902,
0.00957487616688013,
0.012914754450321198,
0.013338925316929817,
-0.02602279558777809,
0.029957223683595657,
0.02793884091079235,
-0.013199785724282265,
0.021690338850021362,
-0.0608498752117157,
-0.0438658781349659,
-0.012522920966148376,
-0.015245857648551464,
0.01809633895754814,
0.003668332239612937,
-0.052044544368982315,
0.015515278093516827,
0.046923693269491196,
0.050746627151966095,
0.004180410411208868,
-0.014783402904868126,
0.019809789955615997,
-0.03276202455163002,
0.05800194293260574,
-0.0041412534192204475,
0.04013233259320259,
-0.018768087029457092,
0.013310241512954235,
-0.04181760549545288,
-0.012629999779164791,
-0.01771891862154007,
-0.005012467037886381,
-0.04565674066543579,
0.005431387573480606,
-0.048721347004175186,
-0.03776782378554344,
-0.024610817432403564,
0.0496082566678524,
0.06630442291498184,
0.004907903261482716,
0.015133600682020187,
-0.014496130868792534,
0.013206281699240208,
0.04094209522008896,
-0.025409122928977013,
-0.08709267526865005,
0.012974883429706097,
-0.020251048728823662,
-0.03864404186606407,
0.02105085924267769,
-0.030886540189385414,
-0.011034315451979637,
0.060057759284973145,
-0.05667070671916008,
0.07484901696443558,
-0.047623492777347565,
-0.0156993567943573,
-0.04072362184524536,
-0.02357368730008602,
-0.008952715434134007,
-0.0279811080545187,
-0.001603430020622909,
0.037504155188798904,
0.020963581278920174,
-0.04970020800828934,
0.03499810770153999,
-0.006112953182309866,
-0.03229006007313728,
-0.02099745348095894,
0.053472355008125305,
-0.010203912854194641,
0.0012903169263154268,
0.008145901374518871,
-0.048816341906785965,
0.06461076438426971,
0.025961698964238167,
0.0371759831905365,
-0.026467761024832726,
-0.012753380462527275,
-0.006424495484679937,
0.029611904174089432,
-0.012708050198853016,
0.007501760497689247,
0.019895510748028755,
0.02421308308839798,
0.08386234194040298,
0.00999336875975132,
-0.004975061397999525,
0.0279377531260252,
-0.036769408732652664,
0.017029399052262306,
-0.039753541350364685,
0.021073784679174423,
0.03249529004096985,
0.05304216966032982,
-0.016408545896410942,
-0.03740036487579346,
-0.04086441174149513,
0.01074591651558876,
-0.004158765077590942,
0.032641831785440445,
0.020088184624910355,
-0.02209877409040928,
-0.04435691982507706,
0.013011320494115353,
0.023039482533931732,
-0.009520270861685276,
0.01589732989668846,
0.0045154280960559845,
-0.04218870401382446,
-0.031125187873840332,
0.009930796921253204,
0.009661096148192883,
-0.02080768160521984,
-0.013791197910904884,
-0.03113466687500477,
0.025173604488372803,
0.0267189871519804,
-0.02259942702949047,
0.048188887536525726,
-0.010816327296197414,
-0.012845754623413086,
-0.05141720175743103,
-0.004377398639917374,
-0.0034598233178257942,
-0.0671241283416748,
-0.03840472549200058,
0.018861331045627594,
0.004658376332372427,
-0.004259402863681316,
0.029560992494225502,
0.030949950218200684,
-0.023690491914749146,
0.009395064786076546,
-0.028605865314602852,
0.040088944137096405,
-0.028531605377793312,
0.004648695699870586,
-0.04618607461452484,
0.015181120485067368,
-0.010605605319142342,
0.003520920407027006,
-0.005746130365878344,
0.024098120629787445,
-0.023244842886924744,
-0.04603840783238411,
0.024286312982439995,
-0.044383760541677475,
-0.008700724691152573,
-0.041603583842515945,
0.017261208966374397,
-0.016879022121429443,
-0.0029472438618540764,
0.06700487434864044,
-0.011409547179937363,
-0.02945760078728199,
-0.02079695649445057,
-0.0455312505364418,
0.020696105435490608,
-0.009677071124315262,
0.013195754960179329,
0.014797039330005646,
-0.02428288757801056,
0.01737106963992119,
-0.05425175651907921,
-0.010561168193817139,
0.034649137407541275,
-0.030366020277142525,
-0.003381204092875123,
-0.0521903820335865,
0.03713176026940346,
-0.055287450551986694,
0.007088682614266872,
0.02726946957409382,
-0.0024847977329045534,
-0.04491507634520531,
-0.01772995851933956,
-0.020269636064767838,
-0.04943617805838585,
-0.04043496772646904,
-0.03220479562878609,
-0.049965739250183105,
-0.04141971841454506,
-0.02424805611371994,
-0.024340039119124413,
0.008899398148059845,
-0.0024298247881233692,
0.02134418487548828,
-0.004289084579795599,
0.031651996076107025,
0.04734194651246071,
0.01293132919818163,
0.019592158496379852,
0.012273257598280907,
-0.004754187073558569,
-0.01364730391651392,
-0.018255051225423813,
0.009170608595013618,
0.023745397105813026,
-0.07064460963010788,
0.02887963317334652,
0.03225438669323921,
-0.020704219117760658,
-0.02285163663327694,
-0.01565844565629959,
-0.07453110069036484,
0.048343680799007416,
0.114033542573452,
-0.022626211866736412,
0.017554379999637604,
0.06891917437314987,
-0.029725786298513412,
-0.05388595163822174,
0.011212179437279701,
0.02371818944811821,
0.03507990762591362,
0.042441476136446,
0.008365010842680931,
0.040162984281778336,
-0.0064110588282346725,
0.01173779834061861,
-0.024693690240383148,
-0.05717039480805397,
0.014169683679938316,
-0.009755787439644337,
-0.021727362647652626,
-0.04434003680944443,
0.014792565256357193,
-0.006061767693608999,
0.0036819090601056814,
-0.029600154608488083,
-0.004531767684966326,
0.00007132421887945384,
-0.052688807249069214,
-0.025213133543729782,
0.004206536337733269,
-0.006995776668190956,
0.007416164968162775,
0.020757431164383888,
0.0180463008582592,
0.027954887598752975,
0.0023336384911090136,
0.01683732308447361,
-0.029336100444197655,
0.012439318001270294,
-0.010899499990046024,
0.006890605669468641,
0.01070975512266159,
0.024169858545064926,
0.02164081297814846,
-0.005525209475308657,
0.00021038232080172747,
0.05512369051575661,
-0.00272162607870996,
0.012409273535013199,
0.01886182278394699,
0.03833554685115814,
-0.005543056409806013,
0.04209611192345619,
0.012067904695868492,
-0.01749519445002079,
0.05338070169091225,
-0.020737046375870705,
0.024515165016055107,
-0.043113090097904205,
0.02251685969531536,
0.004974243696779013,
0.011907093226909637,
-0.007678704801946878,
0.006745927035808563,
-0.028347114101052284,
0.03036453202366829,
-0.025269562378525734,
-0.028443653136491776,
-0.036210790276527405,
-0.00005405958654591814,
-0.001867828774265945,
-0.027690790593624115,
-0.030621539801359177,
0.057387880980968475,
-0.0765431672334671,
-0.03588932380080223,
-0.008059519343078136,
0.01736694760620594,
0.02046874351799488,
-0.017960654571652412,
-0.0286970604211092,
-0.029594991356134415,
0.016116760671138763,
-0.02019520103931427,
0.08700653165578842,
0.04936131462454796,
-0.059370942413806915,
0.020866304636001587,
0.047003187239170074,
0.009118201211094856,
0.022507667541503906,
0.004610240459442139,
-0.04492436721920967,
0.03264564275741577,
0.013663429766893387,
0.06555003672838211,
0.015192585997283459,
-0.03325348347425461,
0.0009737421059980989,
-0.004945617634803057,
-0.0185925904661417,
0.021825682371854782,
-0.017645107582211494,
-0.004114130977541208,
0.031227245926856995,
-0.065960593521595,
-0.032481297850608826,
-0.034451112151145935,
-0.022430988028645515,
-0.03175223618745804
] |
Série / Division :
BIC - RICI
Texte :
L'article
13 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015 a prorogé le crédit d'impôt en faveur des maîtres-restaurateurs : le crédit d'impôt pourra bénéficier aux entreprises dont le
dirigeant obtient la délivrance du titre de maître-restaurateur jusqu'au 31 décembre 2017.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-70 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des
maîtres restaurateurs
BOI-BIC-RICI-10-70-10 : BIC - Crédit d'impôt en faveur des maîtres-restaurateurs - Champ
d'application et dépenses éligibles
BOI-BIC-RICI-10-70-20 : BIC - Crédit d'impôt en faveur des maîtres-restaurateurs -
Modalités d'application
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00024
|
https://bofip.impots.gouv.fr/bofip/9880-PGP.html/identifiant=ACTU-2015-00024
|
2015-02-04 00:00:00
|
d77e66077555f37de64919a1d11b03c12382ff40e316b47a23a5ea043b5e4783
|
[
-0.03078990802168846,
0.03903256729245186,
-0.06439056992530823,
-0.0036834394559264183,
0.027101481333374977,
-0.031619008630514145,
0.08152438700199127,
0.05671006441116333,
0.038951773196458817,
-0.05676356330513954,
-0.017984895035624504,
0.08652448654174805,
-0.04437227174639702,
-0.03944448381662369,
-0.04646032676100731,
0.061330948024988174,
0.11207851022481918,
0.03890424221754074,
0.012552992440760136,
-0.01821376569569111,
0.03045688010752201,
-0.01934591680765152,
-0.03515457734465599,
0.04397842288017273,
-0.01766296662390232,
0.05781400948762894,
0.022987719625234604,
-0.06081831455230713,
0.03175504133105278,
-0.0196077823638916,
-0.010116847231984138,
-0.0719744861125946,
0.02677500806748867,
0.0997147187590599,
0.051375459879636765,
-0.023397009819746017,
-0.039208799600601196,
0.02187049388885498,
-0.01978881284594536,
0.036705102771520615,
-0.023582419380545616,
0.002201385097578168,
-0.0021290115546435118,
0.019948123022913933,
-0.07446280866861343,
0.024525461718440056,
-0.06326264888048172,
0.07091076672077179,
0.01733291707932949,
0.0028391110245138407,
-0.05297984927892685,
0.026681099086999893,
-0.028202557936310768,
0.012391425669193268,
-0.025020211935043335,
0.0025753250811249018,
-0.05878933146595955,
0.015750350430607796,
0.07560376077890396,
-0.02822197414934635,
-0.0655684843659401,
-0.002780820010229945,
-0.044493235647678375,
0.016840510070323944,
-0.06440696120262146,
-0.017600450664758682,
0.009481688030064106,
-0.011138614267110825,
0.09602745622396469,
0.040557026863098145,
-0.033595532178878784,
-0.004180661868304014,
0.05533673241734505,
0.042968541383743286,
0.018886609002947807,
0.08959823101758957,
-0.02706882916390896,
0.0922640860080719,
-0.08113925158977509,
0.0028982709627598524,
0.030847396701574326,
0.03324076160788536,
-0.00005504759246832691,
0.024872584268450737,
0.009276882745325565,
0.004702474921941757,
-0.06369656324386597,
-0.04392657056450844,
0.04710680618882179,
-0.0027822996489703655,
0.04370144009590149,
0.014597234316170216,
-0.016920525580644608,
0.009799967519938946,
0.027362680062651634,
0.0038458434864878654,
-0.02680683135986328,
-0.0065442961640655994,
-0.006744063459336758,
0.0693148672580719,
0.030656985938549042,
-0.02268843539059162,
0.07680726796388626,
0.027981314808130264,
0.0070609101094305515,
-0.07718706876039505,
-0.017160192131996155,
-0.02349640242755413,
0.02757629007101059,
0.02548420988023281,
0.004658009856939316,
-0.08562890440225601,
-0.04726960137486458,
-0.04182014986872673,
0.0035699750296771526,
0.05955139175057411,
0.024340249598026276,
-0.052646126598119736,
0.051646094769239426,
0.028111696243286133,
-0.014173894189298153,
0.02820243500173092,
0.010928313247859478,
-0.013388799503445625,
-0.08340397477149963,
0.04113973304629326,
0.026884881779551506,
0.006484673358500004,
-0.00981909316033125,
-0.015852857381105423,
0.017443204298615456,
0.023870529606938362,
0.06532416492700577,
-0.03827163949608803,
0.04133210331201553,
-0.005329363979399204,
-0.009975426830351353,
0.03685876727104187,
-0.005357200279831886,
-0.014790644869208336,
-0.07312615215778351,
0.058328501880168915,
-0.015729505568742752,
-0.004979158751666546,
-0.0110978027805686,
0.00501457741484046,
-0.06280634552240372,
-0.0025177833158522844,
0.01984267868101597,
0.01134864054620266,
0.0041890982538461685,
0.02089654467999935,
0.025742558762431145,
0.03861580044031143,
0.026924321427941322,
-0.06559824198484421,
-0.014048895798623562,
0.05159482732415199,
-0.06728622317314148,
-0.01738269068300724,
0.05808719992637634,
0.034884799271821976,
0.03278268501162529,
-0.03596622124314308,
-0.01482248306274414,
0.0033501889556646347,
-0.01008913666009903,
-0.026667991653084755,
0.0007130679441615939,
-0.02100612036883831,
-0.06737691164016724,
0.002985503524541855,
0.028344398364424706,
-0.02327432669699192,
-0.03122437186539173,
0.0006290110759437084,
-0.022725364193320274,
-0.03412800654768944,
0.03722488880157471,
0.0665530413389206,
-0.011231831274926662,
-0.08875487744808197,
-0.050375841557979584,
-0.069166399538517,
0.047280434519052505,
0.031579677015542984,
0.003701358800753951,
-0.009587225504219532,
-0.02916431985795498,
0.06466440111398697,
-0.03226451575756073,
0.010597571730613708,
-0.07839306443929672,
0.013841604813933372,
0.029723968356847763,
-0.056777480989694595,
-0.011424550786614418,
0.021162092685699463,
0.03468718379735947,
-0.027435969561338425,
0.006313743069767952,
0.01809827983379364,
0.07935028523206711,
-0.005002463236451149,
0.04059693217277527,
-0.05539749190211296,
-0.030871711671352386,
-0.02664223313331604,
-0.03117687813937664,
-0.015823809430003166,
0.036038562655448914,
0.018156107515096664,
0.02956637181341648,
0.01943013072013855,
0.0041742403991520405,
-0.05031905695796013,
-0.005152216646820307,
-0.005736397113651037,
-0.032488200813531876,
-0.010631195269525051,
-0.02204250358045101,
0.011632973328232765,
-0.04023044928908348,
-0.03751169517636299,
0.07302171736955643,
0.042201824486255646,
0.015043416991829872,
0.0013071157736703753,
0.06646452099084854,
0.0015704687684774399,
0.022629400715231895,
0.00848318636417389,
0.006081398110836744,
0.049168910831213,
0.02423057332634926,
-0.0069443825632333755,
-0.022730393335223198,
-0.007956943474709988,
0.006143699865788221,
0.003994018770754337,
0.024207573384046555,
-0.013227866031229496,
0.04662809520959854,
0.010329402051866055,
-0.003984651993960142,
-0.02120857499539852,
-0.03332637995481491,
-0.0011718799360096455,
-0.04540516808629036,
0.014491476118564606,
-0.041515935212373734,
0.011584966443479061,
-0.013049225322902203,
0.05725165829062462,
0.025300631299614906,
-0.019201865419745445,
0.0698423758149147,
0.03166250139474869,
-0.023102501407265663,
-0.01937348209321499,
0.011774756945669651,
-0.0067956941202282906,
-0.012867184355854988,
-0.010348081588745117,
0.027384312823414803,
-0.07655731588602066,
0.0459912046790123,
0.05094146728515625,
-0.03645164892077446,
0.032185234129428864,
0.017727786675095558,
0.021710362285375595,
-0.023821786046028137,
0.047837089747190475,
-0.03926697000861168,
0.014850513078272343,
-0.05263334885239601,
-0.01070087868720293,
-0.017140965908765793,
-0.01388499140739441,
0.015545639209449291,
-0.03733116388320923,
0.02311987802386284,
-0.00817071832716465,
-0.05435986816883087,
-0.008790096268057823,
0.012901268899440765,
-0.04303804785013199,
-0.0038022007793188095,
0.044280730187892914,
-0.002681291662156582,
0.005283203441649675,
-0.05292467772960663,
0.05075259879231453,
0.0057071056216955185,
0.012937504798173904,
-0.004481616895645857,
-0.006541549228131771,
-0.010075006633996964,
0.024785811081528664,
-0.006708772853016853,
-0.00491728913038969,
0.008621513843536377,
0.007692867890000343,
0.00920828990638256,
-0.042315371334552765,
-0.048394136130809784,
-0.06166449561715126,
-0.0631912499666214,
0.018325064331293106,
0.01230603363364935,
0.01087730098515749,
-0.03847567364573479,
-0.01738184504210949,
0.06827672570943832,
0.006055782083421946,
-0.0008356416947208345,
-0.003597458591684699,
-0.021736983209848404,
0.002610778668895364,
0.0006787727470509708,
0.06054562330245972,
-0.013507175259292126,
0.0309298112988472,
-0.04416097328066826,
-0.035975344479084015,
-0.023411642760038376,
0.01203243900090456,
-0.03150445967912674,
-0.01829550229012966,
-0.04021453484892845,
0.019791943952441216,
0.03751431405544281,
0.006519066169857979,
0.026972757652401924,
0.04731179401278496,
0.018294254317879677,
0.005975994281470776,
0.0379779115319252,
0.031328748911619186,
0.045240920037031174,
-0.014443706721067429,
-0.06108539551496506,
-0.02128627896308899,
0.028769077733159065,
-0.006377890706062317,
-0.012506757862865925,
0.024411018937826157,
0.00231737713329494,
-0.03264766186475754,
0.056426215916872025,
0.00452094292268157,
0.05820002406835556,
0.09163427352905273,
-0.036118198186159134,
-0.07232227176427841,
-0.011458393186330795,
0.013272355310618877,
-0.019933350384235382,
-0.005627176258713007,
-0.008344613015651703,
-0.007109204772859812,
-0.026137804612517357,
0.0075186388567090034,
-0.007532815914601088,
0.045251138508319855,
-0.015268402174115181,
0.0823480412364006,
0.01376152504235506,
-0.00996028259396553,
-0.08491663634777069,
0.021320722997188568,
0.02487516961991787,
0.039639536291360855,
-0.0029579137917608023,
0.012395704165101051,
0.004183844663202763,
0.03612276166677475,
0.04480588436126709,
0.008862691931426525,
0.0006927215144969523,
-0.011973210610449314,
0.017509590834379196,
-0.0006736593786627054,
0.006297587882727385,
0.015581093728542328,
-0.02951548434793949,
-0.050307538360357285,
-0.04017637297511101,
-0.031864505261182785,
0.02053128369152546,
0.0010964201064780354,
-0.004392409697175026,
0.030688127502799034,
0.056870993226766586,
-0.004198260605335236,
-0.005785251967608929,
-0.021169858053326607,
0.005195723846554756,
0.008229630999267101,
0.015696482732892036,
0.034611716866493225,
0.030169419944286346,
0.02036651410162449,
-0.0019720240961760283,
-0.0036231859121471643,
0.0031133145093917847,
-0.06734342873096466,
0.0028839863371104,
0.025611117482185364,
0.005585697013884783,
0.007028943859040737,
0.10605547577142715,
-0.041166290640830994,
0.07811196148395538,
0.000035296950954943895,
-0.0007444601505994797,
0.0038007069379091263,
0.14226922392845154,
-0.05174456164240837,
0.03485000506043434,
0.0024957102723419666,
0.012435195967555046,
-0.00419028103351593,
-0.02182849682867527,
-0.042722463607788086,
0.03332991153001785,
0.07566800713539124,
-0.03735889866948128,
0.04955941066145897,
-0.041740454733371735,
0.0015829195035621524,
-0.002514239866286516,
0.007945526391267776,
-0.035848475992679596,
-0.02448974922299385,
-0.03264346346259117,
-0.029750898480415344,
0.029270010069012642,
-0.012067208997905254,
-0.026934105902910233,
0.03149809688329697,
0.01116173341870308,
-0.08980115503072739,
0.005578059237450361,
0.03134572133421898,
-0.03173676133155823,
0.05525894835591316,
-0.033798232674598694,
0.0020639263093471527,
-0.04206164926290512,
0.03532726317644119,
0.03651051223278046,
0.009432952851057053,
-0.007902536541223526,
0.01815824769437313,
0.0019186217105016112,
0.0267037320882082,
-0.03870991989970207,
0.019548336043953896,
-0.033156756311655045,
-0.03530722111463547,
-0.03045654110610485,
-0.04442852362990379,
0.08562728017568588,
0.03739117830991745,
0.026208871975541115,
0.007472731173038483,
0.029590928927063942,
0.01492537185549736,
0.022714246064424515,
0.05522218719124794,
-0.0019730462227016687,
0.0018159811152145267,
0.025951264426112175,
0.03287338837981224,
-0.0038092255126684904,
0.04564787819981575,
-0.03511810302734375,
0.040051836520433426,
-0.0053301467560231686,
0.04460225999355316,
-0.0004971554153598845,
0.016206804662942886,
-0.012476480565965176,
-0.014186306856572628,
-0.02997696027159691,
-0.028368134051561356,
0.027537118643522263,
0.03483312577009201,
0.02016942761838436,
0.041318684816360474,
-0.005853983573615551,
-0.01748216338455677,
0.0051115332171320915,
0.013199703767895699,
0.000040333314245799556,
-0.03366563841700554,
0.029663069173693657,
0.008901011198759079,
-0.0219216700643301,
-0.04179106652736664,
-0.02423495054244995,
0.03795270621776581,
-0.01015632413327694,
-0.05530283600091934,
0.04637223854660988,
-0.0015190643025562167,
-0.023730861023068428,
-0.0604347325861454,
-0.026002826169133186,
0.016491513699293137,
-0.033638373017311096,
0.05600283667445183,
-0.06688586622476578,
0.007757841143757105,
0.006455444265156984,
0.02247687429189682,
-0.046314943581819534,
0.055625513195991516,
0.058186836540699005,
0.01200621947646141,
0.013451658189296722,
-0.002481539733707905,
-0.007245635613799095,
-0.019866036251187325,
0.015626775100827217,
-0.015114348381757736,
0.07041072100400925,
0.010498065501451492,
-0.01378137432038784,
0.013608187437057495,
0.036792539060115814,
-0.029566645622253418,
-0.03730611503124237,
0.017471039667725563,
0.0061602299101650715,
0.007471881806850433,
0.013827039860188961,
0.02397148869931698,
0.01656690053641796,
-0.007656141184270382,
0.005656679160892963,
-0.061935052275657654,
-0.022908400744199753,
0.03109276108443737,
0.03758439049124718,
0.0008136362303048372,
-0.023459022864699364,
-0.013574059121310711,
0.03024839423596859,
-0.007670617196708918,
0.047661010175943375,
-0.00331254699267447,
-0.04662942513823509,
0.009042053483426571,
0.0020421387162059546,
-0.022782692685723305,
0.002824514638632536,
0.08667166531085968,
0.006323233712464571,
-0.006776782218366861,
-0.014303919859230518,
-0.055018890649080276,
-0.02563568577170372,
-0.02738049440085888,
0.0477018840610981,
-0.03858640789985657,
0.0012400856940075755,
0.03274939954280853,
0.016078900545835495,
0.000528572651091963,
0.000048747951950645074,
0.0069976807571947575,
0.011507192626595497,
-0.01856488734483719,
-0.014142168685793877,
-0.03230629861354828,
-0.029396694153547287,
0.056236494332551956,
-0.016898540779948235,
0.014868510887026787,
0.012170110829174519,
-0.011217369697988033,
-0.03068169392645359,
0.022339412942528725,
-0.02028629556298256,
-0.030085578560829163,
-0.0044852993451058865,
0.016659529879689217,
-0.02229314297437668,
-0.022316673770546913,
-0.017128469422459602,
-0.05737719684839249,
0.011876154690980911,
-0.004700362216681242,
0.007479538209736347,
-0.05960337817668915,
0.047647178173065186,
-0.013399649411439896,
0.01331299263983965,
-0.04062727838754654,
-0.0025566820986568928,
-0.018118087202310562,
0.032888416200876236,
0.018558098003268242,
0.011591102927923203,
-0.07492291927337646,
-0.04130386561155319,
-0.009989503771066666,
-0.024608870968222618,
0.01867421716451645,
0.03153609111905098,
0.021911177784204483,
0.0033582444302737713,
0.007459990680217743,
-0.047569554299116135,
-0.06653174012899399,
0.008357726037502289,
0.008570524863898754,
-0.011717588640749454,
-0.004086636938154697,
0.020778873935341835,
0.023217152804136276,
0.03263569995760918,
-0.004115402232855558,
-0.024839380756020546,
-0.11134682595729828,
-0.036555394530296326,
-0.02472549118101597,
0.006135840434581041,
0.0019451117841526866,
-0.0036904544103890657,
-0.01386803388595581,
-0.07518700510263443,
-0.025454988703131676,
-0.009327287785708904,
0.02104947529733181,
-0.051875825971364975,
-0.04454660788178444,
-0.029174460098147392,
0.007239350583404303,
0.016985999420285225,
0.02435462735593319,
0.02116098813712597,
0.01329414639621973,
0.003194479737430811,
0.054054927080869675,
-0.004458659794181585,
-0.010436924174427986,
0.014403077773749828,
0.00013846637739334255,
-0.036140020936727524,
-0.03361668437719345,
0.023164400830864906,
-0.039002902805805206,
-0.005028356332331896,
-0.018427176401019096,
0.0749867781996727,
0.06947522610425949,
-0.010820277035236359,
0.054573286324739456,
0.024686254560947418,
-0.000175462948391214,
-0.04365420341491699,
0.01432102918624878,
0.03633223474025726,
0.04017038270831108,
0.08047476410865784,
0.004116547293961048,
-0.057945769280195236,
-0.05257424712181091,
0.020778698846697807,
0.005370046943426132,
0.0018740069353953004,
-0.014978254213929176,
-0.022402077913284302,
-0.04475320503115654,
0.006888804025948048,
0.02738097310066223,
0.06730219721794128,
-0.0031961144413799047,
0.02671905979514122,
0.005478925071656704,
-0.048972513526678085,
-0.0011677483562380075,
0.022441519424319267,
0.023399602621793747,
0.0024350208695977926,
-0.005205271765589714,
-0.0001248060871148482,
0.03723029047250748,
-0.000630416558124125,
-0.01371601689606905,
0.021675994619727135,
-0.0340709462761879,
0.06365024298429489,
-0.08816224336624146,
-0.014940830878913403,
-0.000004008575160696637,
-0.005894854664802551,
-0.04299817979335785,
-0.033736661076545715,
0.01664544828236103,
0.053963009268045425,
-0.010217222385108471,
0.041031040251255035,
-0.0562472902238369,
0.007136613130569458,
-0.01398872584104538,
0.06651914864778519,
0.07655903697013855,
-0.09842134267091751,
0.00852116197347641,
-0.038350027054548264,
0.017947271466255188,
-0.015003371983766556,
-0.02355887182056904,
0.015504427254199982,
0.035224590450525284,
0.020821742713451385,
0.03304913267493248,
-0.02761143073439598,
0.020027177408337593,
-0.028122415766119957,
0.028777174651622772,
-0.02250565215945244,
0.05758693814277649,
-0.03287093713879585,
-0.03842374309897423,
0.03149494156241417,
-0.0073061250150203705,
-0.04470968246459961,
-0.04179065302014351,
0.011739859357476234,
0.009967685677111149,
-0.01829277165234089,
0.013933911919593811,
-0.015856627374887466,
0.0007793683325871825,
-0.007340746931731701,
-0.045234713703393936,
0.041903380304574966,
0.054757047444581985,
0.015386441722512245,
-0.08518011122941971,
-0.00516009284183383,
0.06219254061579704,
0.014295892789959908,
0.048502542078495026,
-0.025438200682401657,
0.03062564507126808,
0.02631613053381443,
0.03285618871450424,
0.009543903172016144,
0.04742090031504631,
-0.017345072701573372,
0.03846839442849159,
0.016940273344516754,
0.03698287904262543,
0.01963919959962368,
-0.03636361286044121,
0.12575940787792206,
-0.0017653905088081956,
-0.026950152590870857,
-0.02126409113407135,
-0.04711981117725372,
0.010484200902283192
] |
Série / Division :
IF - TFNB
Texte :
L'article
42 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 proroge jusqu'aux impositions établies au titre de 2017 le dégrèvement de taxe foncière sur les propriétés non
bâties (TFNB) prévu à l'article 1398 A du code général des impôts en faveur de certaines parcelles comprises dans le
périmètre d'une association foncière pastorale relevant de l'article L. 135-1 du code rural et de la pêche
maritime à l'article L. 135-12 du code rural et de la pêche maritime.
Actualité liée :
X
Document lié :
BOI-IF-TFNB-50-10-20 : IF - Taxe foncière sur les propriétés non bâties -
Recouvrement, contrôle et contentieux - Juridiction contentieuse - Dégrèvements spéciaux
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00081
|
https://bofip.impots.gouv.fr/bofip/9957-PGP.html/identifiant=ACTU-2015-00081
|
2015-04-01 00:00:00
|
81d02c4b7b9864c38c07a9e752a320b44c89e8dd7ef42e33ca579473fcbf5e3a
|
[
-0.09972430765628815,
0.02235707826912403,
-0.07744057476520538,
0.03802873566746712,
-0.03335393965244293,
-0.03302723169326782,
-0.053675901144742966,
0.06730534136295319,
-0.020354915410280228,
-0.06756440550088882,
0.032913077622652054,
0.052553094923496246,
-0.03687741607427597,
-0.03765105456113815,
-0.03816788271069527,
0.02830475941300392,
0.07781464606523514,
-0.007574904710054398,
0.046647809445858,
0.02696307934820652,
0.06171295791864395,
0.0790317952632904,
-0.028550848364830017,
0.009951324202120304,
-0.007965314202010632,
0.03846214711666107,
0.05066100135445595,
-0.03275446966290474,
-0.000569040363188833,
0.008471282199025154,
-0.07033758610486984,
0.03156324103474617,
0.00548842828720808,
0.02336447313427925,
0.03650722652673721,
-0.02546745166182518,
0.013503112830221653,
0.03131546452641487,
-0.01619695872068405,
-0.00935524981468916,
-0.03882893919944763,
0.05189475789666176,
0.013228071853518486,
0.010117030702531338,
-0.02391991764307022,
-0.04594362899661064,
-0.007508136797696352,
0.04218895360827446,
0.02436155453324318,
0.040380097925662994,
0.01516474038362503,
0.02512340433895588,
0.03862927109003067,
0.03348979353904724,
-0.036803241819143295,
0.02566392533481121,
-0.09058140963315964,
-0.019442809745669365,
0.05914299190044403,
-0.002773245796561241,
-0.07959339767694473,
-0.00232519069686532,
-0.08015735447406769,
-0.0024544657208025455,
-0.03272061049938202,
0.0049055819399654865,
0.019002234563231468,
-0.050403714179992676,
0.11322475224733353,
-0.03964533656835556,
-0.009142136201262474,
0.016175875440239906,
0.004398593679070473,
0.03675634786486626,
-0.014285420067608356,
0.110060915350914,
0.045411910861730576,
0.03727610036730766,
0.023170538246631622,
-0.008426268585026264,
-0.03879620134830475,
-0.0607895590364933,
0.07299491763114929,
0.0169663168489933,
-0.025793123990297318,
-0.030104048550128937,
0.009585916996002197,
-0.008395145647227764,
0.056797947734594345,
0.0441678985953331,
-0.014855075627565384,
0.0761844664812088,
-0.028536636382341385,
0.02392515540122986,
0.019299643114209175,
0.06669127196073532,
-0.021376406773924828,
-0.0340370237827301,
0.05176167190074921,
0.015479627065360546,
-0.03906536102294922,
0.03970836102962494,
0.029493791982531548,
0.020656509324908257,
0.07313814014196396,
-0.07980617880821228,
-0.03346153721213341,
-0.018847599625587463,
-0.08034095913171768,
0.027062371373176575,
0.017561381682753563,
-0.01702304743230343,
-0.053163595497608185,
-0.03402471914887428,
-0.02681255154311657,
0.02884191833436489,
0.032990507781505585,
-0.021381454542279243,
0.03820650652050972,
0.05024707317352295,
-0.017432458698749542,
-0.02334226481616497,
-0.0657203271985054,
0.02343668043613434,
-0.0673411637544632,
-0.010164664126932621,
0.016303041949868202,
0.021489841863512993,
-0.033389315009117126,
-0.044597797095775604,
0.04816565662622452,
0.04206061363220215,
-0.004315663129091263,
-0.046021342277526855,
0.010084188543260098,
-0.00015198580513242632,
0.003520761150866747,
0.05325736477971077,
0.016530150547623634,
0.05757792294025421,
-0.06581664085388184,
0.01144596841186285,
-0.06359601020812988,
0.012120519764721394,
-0.018999120220541954,
-0.007877732627093792,
-0.04678630828857422,
-0.04090246930718422,
-0.0036338975187391043,
-0.02689962461590767,
-0.01268867589533329,
0.026744233444333076,
0.03119657374918461,
-0.06368440389633179,
0.026360061019659042,
-0.022703738883137703,
0.00017200408910866827,
0.07932553440332413,
-0.037669599056243896,
-0.03778278827667236,
0.008643911220133305,
0.031183945015072823,
0.0044702510349452496,
0.0395125187933445,
-0.05051339790225029,
-0.04137417674064636,
0.008370294235646725,
-0.02814224734902382,
0.004315853118896484,
-0.009364159777760506,
-0.04809030890464783,
-0.022898031398653984,
0.010490662418305874,
-0.024827497079968452,
-0.04392174258828163,
-0.04140211269259453,
-0.03473109379410744,
-0.008495472371578217,
-0.029853209853172302,
0.021703122183680534,
-0.05307639390230179,
-0.025872740894556046,
-0.01185438223183155,
-0.02893732115626335,
0.06176332011818886,
0.014169255271553993,
-0.005951357074081898,
-0.033634547144174576,
0.003476819721981883,
0.04514055699110031,
-0.02134033292531967,
-0.014851990155875683,
-0.0771929919719696,
0.042024578899145126,
0.06528309732675552,
-0.10937342792749405,
0.01703527197241783,
0.03726790100336075,
0.010538190603256226,
0.036280903965234756,
0.03999177739024162,
-0.0010722677689045668,
0.04183441400527954,
0.0038015383761376143,
0.017941495403647423,
-0.06541965156793594,
0.03249070420861244,
-0.01368296705186367,
0.016139574348926544,
-0.011003699153661728,
0.021360833197832108,
0.030199328437447548,
0.025937065482139587,
0.08082094043493271,
0.029307017102837563,
-0.05171909183263779,
-0.06963338702917099,
-0.024882109835743904,
0.0515599362552166,
0.03508318215608597,
-0.0015730775194242597,
0.009884536266326904,
-0.020841753110289574,
-0.014344033785164356,
0.02096465229988098,
0.035621535032987595,
-0.015324590727686882,
0.02689851075410843,
-0.02216220460832119,
-0.0505361333489418,
-0.007227934896945953,
0.010165027342736721,
0.010456006042659283,
0.04596883803606033,
0.031660862267017365,
0.030825063586235046,
-0.009029930457472801,
-0.0959923192858696,
-0.04690811038017273,
0.022552428767085075,
0.020990906283259392,
0.024894926697015762,
0.05381210520863533,
0.043692078441381454,
0.08742475509643555,
-0.04118690639734268,
0.0011133538791909814,
-0.025841431692242622,
-0.0005700431065633893,
0.07217434793710709,
-0.03129981830716133,
0.038067132234573364,
-0.05532481521368027,
0.0044679888524115086,
0.019180938601493835,
-0.04900800809264183,
0.04514959454536438,
0.028214626014232635,
0.00270257075317204,
-0.05847037956118584,
0.0005529362242668867,
0.002170105464756489,
-0.05893124267458916,
-0.025329329073429108,
0.007573865354061127,
-0.12011818587779999,
0.0593852661550045,
0.01824214868247509,
-0.009892153553664684,
-0.011764194816350937,
-0.048261065036058426,
0.02786087431013584,
0.017202304676175117,
0.00585575308650732,
-0.011525632813572884,
-0.04192034527659416,
-0.03152424842119217,
-0.011968793347477913,
0.0178980752825737,
0.016446428373456,
0.02352531999349594,
-0.02894744835793972,
0.01921439729630947,
-0.014377414248883724,
-0.06826911121606827,
0.044783610850572586,
0.009853357449173927,
-0.00580841489136219,
-0.034127768129110336,
0.04382355138659477,
-0.01065798569470644,
0.033389315009117126,
-0.037551164627075195,
0.04988611862063408,
-0.0053232391364872456,
-0.022301629185676575,
-0.019760586321353912,
-0.0016464929794892669,
0.016034750267863274,
0.006555290427058935,
0.03529733791947365,
-0.0243820920586586,
0.04914265125989914,
-0.04159816727042198,
0.0006121115875430405,
0.02457108162343502,
-0.014653165824711323,
-0.026850219815969467,
-0.05949193984270096,
0.0454079695045948,
-0.0059676566161215305,
0.028211887925863266,
0.026658276095986366,
-0.0021688262932002544,
0.06612395495176315,
0.05819367989897728,
0.013915476389229298,
0.04068698361515999,
-0.04497544839978218,
-0.049242403358221054,
0.011436725035309792,
0.06107387691736221,
-0.045376256108284,
0.03531564399600029,
-0.030189255252480507,
-0.02451803907752037,
0.008209648542106152,
-0.0016960522625595331,
-0.03724997490644455,
-0.006327351089566946,
-0.01885329559445381,
0.024305416271090508,
0.04622158408164978,
-0.039855409413576126,
0.0159688089042902,
0.035953156650066376,
0.01750071346759796,
-0.043652430176734924,
0.02199448272585869,
0.025664864107966423,
0.07227835804224014,
-0.0011574371019378304,
-0.05084441229701042,
0.020967867225408554,
0.06361588090658188,
-0.019954171031713486,
-0.017318494617938995,
0.013668013736605644,
0.007364243734627962,
0.009056279435753822,
0.0025550962891429663,
0.03281205892562866,
0.00025983891100622714,
0.07463248819112778,
-0.0006414990639314055,
-0.048989877104759216,
-0.02272898145020008,
-0.00517641706392169,
-0.050104111433029175,
0.016553562134504318,
-0.052230238914489746,
-0.03543572872877121,
0.01489004585891962,
-0.009599127806723118,
0.022113757207989693,
0.0507594458758831,
0.021515022963285446,
0.008934466168284416,
0.004444364923983812,
0.041858918964862823,
0.01743650995194912,
-0.015347214415669441,
0.02304796315729618,
0.017388733103871346,
-0.0230158232152462,
0.07262137532234192,
-0.01915569230914116,
0.018087336793541908,
0.03882135450839996,
0.01615140028297901,
0.016709543764591217,
-0.005477890372276306,
0.03340005874633789,
0.019926635548472404,
0.049873579293489456,
0.03671548515558243,
-0.03679240867495537,
-0.004985295236110687,
-0.02012592740356922,
0.0020926648285239935,
0.01627218909561634,
-0.017566200345754623,
-0.01707136258482933,
0.024365659803152084,
-0.01752002350986004,
-0.02782312221825123,
0.06026114523410797,
0.0034518190659582615,
-0.03321714699268341,
-0.04797051101922989,
0.05350472033023834,
0.06314754486083984,
-0.008743168786168098,
0.027787435799837112,
0.025341760367155075,
-0.012185938656330109,
0.000011737857676052954,
-0.056133463978767395,
0.023935187608003616,
-0.0025660113897174597,
0.014767156913876534,
-0.08476176857948303,
0.04339331388473511,
-0.058382805436849594,
-0.022452516481280327,
0.014251256361603737,
0.023907611146569252,
0.015993421897292137,
0.14124824106693268,
0.010932613164186478,
0.01854267343878746,
-0.0036656693555414677,
0.04236333444714546,
-0.05268804728984833,
-0.02136502042412758,
-0.024246810004115105,
0.06954886764287949,
0.08110564202070236,
0.01169133372604847,
0.0032802382484078407,
-0.022949159145355225,
0.04057912528514862,
-0.022802844643592834,
-0.006998865399509668,
-0.020268850028514862,
-0.04952382668852806,
-0.03496645390987396,
-0.04580674692988396,
0.010662940330803394,
-0.004786691628396511,
-0.007507317699491978,
0.031056247651576996,
0.006936382967978716,
-0.08913567662239075,
0.014950135722756386,
-0.014730105176568031,
0.001967146759852767,
0.005128674674779177,
0.008760130032896996,
0.00964437611401081,
-0.022738497704267502,
0.02298898994922638,
-0.02738858200609684,
-0.024530883878469467,
0.02436392568051815,
0.03500478342175484,
-0.039182405918836594,
0.0014370678691193461,
0.00007981392263900489,
0.008216019719839096,
-0.027101775631308556,
-0.03544779494404793,
-0.032068002969026566,
-0.013991033658385277,
0.029897313565015793,
0.028887150809168816,
0.008746970444917679,
0.0019759510178118944,
0.0022786674089729786,
-0.029819419607520103,
-0.0006154488655738533,
0.037327058613300323,
0.010321242734789848,
-0.012967121787369251,
-0.0035934268962591887,
0.059370141476392746,
0.015093463473021984,
0.0027350529562681913,
0.0648568868637085,
-0.018977444618940353,
-0.0024199760518968105,
-0.01180986501276493,
0.010713430121541023,
0.03804498910903931,
-0.007962705567479134,
0.03020300157368183,
-0.022863119840621948,
-0.04169055446982384,
-0.017783217132091522,
0.059425629675388336,
0.011337578296661377,
0.01304760854691267,
-0.021003102883696556,
-0.005317129194736481,
0.04624953120946884,
0.007220118306577206,
0.004341632127761841,
-0.029113084077835083,
0.006924834102392197,
0.006400636397302151,
-0.02520875819027424,
-0.021071167662739754,
-0.0687188133597374,
0.0684305727481842,
0.06607979536056519,
-0.011273685842752457,
0.06684082001447678,
0.03231260925531387,
-0.016801713034510612,
-0.04458976164460182,
-0.05082378536462784,
0.0037140492349863052,
0.00250487239100039,
0.03880289942026138,
-0.011604614555835724,
0.016723280772566795,
-0.024811509996652603,
0.02520417608320713,
-0.04348580911755562,
0.021763483062386513,
0.03488029167056084,
0.025158803910017014,
0.015353200025856495,
-0.01307386439293623,
0.00012408501061145216,
0.017440831288695335,
0.05638040602207184,
0.01537606492638588,
0.015285628847777843,
-0.009630792774260044,
-0.0021265707910060883,
0.04134152829647064,
0.023237936198711395,
0.021372150629758835,
-0.03222642093896866,
0.011204025708138943,
-0.008968723937869072,
0.010174275375902653,
-0.009777888655662537,
0.04205161705613136,
-0.008183788508176804,
-0.04841700568795204,
-0.0024855628143996,
-0.03417043760418892,
0.011861150152981281,
0.06375258415937424,
0.044366177171468735,
-0.02749679610133171,
-0.03164151683449745,
-0.003502200124785304,
0.01553079392760992,
0.08124542981386185,
0.007644357159733772,
-0.0021382165141403675,
-0.0851186141371727,
-0.04931227117776871,
0.045409537851810455,
0.03211698308587074,
-0.00465891370549798,
0.08359818905591965,
0.026089118793606758,
-0.012864195741713047,
-0.006219948176294565,
-0.024138525128364563,
0.02422225847840309,
-0.019056962803006172,
-0.02142835222184658,
-0.008773268200457096,
-0.045619890093803406,
0.02811727486550808,
-0.012696033343672752,
0.017017651349306107,
-0.021935276687145233,
-0.019803551957011223,
-0.025723187252879143,
-0.06469474732875824,
-0.013597835786640644,
-0.04860535264015198,
-0.03757869824767113,
0.033838286995887756,
-0.014795210212469101,
0.04134149104356766,
-0.007485393900424242,
0.03528176248073578,
-0.013695134781301022,
0.013894600793719292,
-0.006497781723737717,
0.043115098029375076,
-0.01721358299255371,
-0.011054734699428082,
-0.018575644120573997,
0.01203523576259613,
-0.024267476052045822,
-0.04109659790992737,
0.014590232633054256,
0.0018398584797978401,
-0.05335225164890289,
0.01888531632721424,
0.06246613338589668,
-0.08362862467765808,
0.013558161444962025,
-0.03801610320806503,
-0.02123900130391121,
-0.020268607884645462,
-0.02306867390871048,
-0.04426848143339157,
0.029428867623209953,
-0.01677076704800129,
-0.04124922305345535,
-0.07997831702232361,
0.01311870850622654,
0.026177551597356796,
0.026451317593455315,
0.013189567252993584,
0.01412726566195488,
0.022861523553729057,
-0.0399571917951107,
-0.021053723990917206,
0.036575425416231155,
0.018896013498306274,
-0.024261988699436188,
0.0665590688586235,
0.03359641879796982,
0.00008141475700540468,
-0.008980825543403625,
0.00943078938871622,
-0.016209376975893974,
-0.034165382385253906,
-0.041808027774095535,
-0.019353564828634262,
0.0377788282930851,
-0.020411618053913116,
-0.016916120424866676,
-0.04289299249649048,
-0.03769954293966293,
0.03817713260650635,
-0.02079015038907528,
-0.01984301023185253,
-0.02905421145260334,
-0.06508711725473404,
-0.012961055152118206,
0.009720591828227043,
-0.008883309550583363,
-0.015647368505597115,
0.0074714673683047295,
0.03145148605108261,
-0.00637025898322463,
0.03747476264834404,
-0.02824602648615837,
0.003912028390914202,
-0.0033185153733938932,
-0.04693741351366043,
0.011909471824765205,
-0.040454842150211334,
0.01958935521543026,
0.05010358989238739,
-0.03312961757183075,
-0.032225221395492554,
0.047033268958330154,
0.07327576726675034,
-0.00261653121560812,
0.0502811037003994,
0.041904717683792114,
-0.055866118520498276,
-0.04541224613785744,
-0.05129775404930115,
0.04062589630484581,
0.07608421891927719,
0.015157404355704784,
-0.017081594094634056,
0.03592181205749512,
-0.030954500660300255,
-0.015285156667232513,
-0.01212493795901537,
-0.00853552296757698,
0.02188502810895443,
-0.008704819716513157,
0.018060309812426567,
-0.04620237648487091,
0.0021513684187084436,
0.017711328342556953,
-0.006087241228669882,
0.02308298461139202,
0.022798459976911545,
-0.0050057764165103436,
0.031822025775909424,
0.032477010041475296,
-0.006570090539753437,
0.0006627776892855763,
0.006851799786090851,
0.02751215547323227,
0.03668725863099098,
0.0058189695701003075,
-0.032392144203186035,
0.03370198607444763,
-0.007185606751590967,
0.049669623374938965,
0.04671558365225792,
0.015181031078100204,
0.031046433374285698,
0.06799647957086563,
-0.012427697889506817,
0.011905726976692677,
-0.005953026935458183,
0.0007840414764359593,
0.006618108134716749,
-0.01712149940431118,
-0.022597618401050568,
0.003423666348680854,
-0.017961381003260612,
-0.013695226982235909,
0.00796735379844904,
-0.02181381918489933,
0.02877669408917427,
-0.025869252160191536,
-0.01648852601647377,
-0.013128797523677349,
-0.00522319320589304,
0.000642889179289341,
0.026428649201989174,
0.06322044879198074,
-0.009559506550431252,
-0.034961625933647156,
0.018945183604955673,
-0.0757710337638855,
-0.0016394886188209057,
0.018080422654747963,
0.05913970619440079,
-0.008405225351452827,
0.0066026016138494015,
-0.033906519412994385,
-0.03503736853599548,
-0.015747256577014923,
-0.02152577042579651,
0.035407427698373795,
0.04121053218841553,
0.03312230482697487,
-0.048965346068143845,
-0.030463939532637596,
-0.028818367049098015,
0.029048312455415726,
-0.051268212497234344,
0.09029009938240051,
0.045274585485458374,
-0.01448219083249569,
0.024002520367503166,
0.017969103530049324,
0.01890392042696476,
0.01042648684233427,
0.03559865429997444,
-0.01786774955689907,
0.011839436367154121,
0.006995119154453278,
0.03215917944908142,
0.03076542168855667,
0.00959054660052061,
0.0017142334254458547,
-0.03772125393152237,
-0.0002986759354826063,
0.01672855019569397,
0.008665294386446476,
0.012949710711836815,
0.08783411234617233,
-0.033440154045820236,
-0.040210943669080734,
-0.05189874768257141,
0.0015833608340471983,
-0.016239149495959282
] |
Séries / Divisions :
ENR - DG, ENR - DMTOI, ENR - DMTOM, ENR - DMTG, BAREME
Texte :
L'article 20 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour
2015 prévoit la suppression du droit d'enregistrement fixe de 125 euros sur les cessions de gré à gré de cheptel et autres biens mobiliers dépendant d'une exploitation agricole ainsi que sur les
cessions de gré à gré des installations, matériels et produits dépendant d'une exploitation de culture marine.
Ce même article prévoit également la suppression du droit d'enregistrement proportionnel de 1,20 % sur les
ventes publiques de biens meubles corporels.
Actualité liée :
X
Documents liés :
BOI-ENR-DG-20-30-30-10 : ENR - Dispositions générales - Autres actes
soumis à un droit fixe - Actes expressément tarifés par la loi fiscale
BOI-ENR-DG-20-40 : ENR - Dispositions générales - Régimes particuliers -
Actes exemptés de l'enregistrement
BOI-ENR-DG-60-10-20 : ENR - Dispositions générales - Taxes
additionnelles aux droits d'enregistrement ou à la taxe de publicité foncière - Champ d'application matériel
BOI-ENR-DMTOI-10-10-10 : ENR - Mutations de propriété à titre onéreux
d'immeubles - Mutations autres que les échanges - Champ d'application
BOI-ENR-DMTOM-50-10 : ENR - Mutations à titre onéreux de meubles -
Autres ventes de meubles - Ventes publiques
BOI-ENR-DMTOM-50-20 : ENR - Mutations de propriété à titre onéreux de meubles - Ventes
de gré à gré
BOI-ENR-DMTG-10-20-30-80 : ENR - Mutations à titre gratuit -
Successions - Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Œuvres d'art, livres, objets de collection et documents de valeur
historique ou artistique
BOI-BAREME-000008 : BAREME - ENR - Taux de la taxe communale et de la taxe perçue au
profit du fonds de péréquation départemental prévus par les articles 1584 et 1595 bis du CGI
BOI-BAREME-000009 : BAREME - ENR - Taux de la taxe départementale prévu par l'article
1595 du CGI
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00082
|
https://bofip.impots.gouv.fr/bofip/9960-PGP.html/identifiant=ACTU-2015-00082
|
2015-04-01 00:00:00
|
b30c180e471997225bfbf3f5286d136969932534637e514648f9b990c2cccaa0
|
[
-0.0793730765581131,
0.02740561030805111,
-0.031025374308228493,
0.04944667965173721,
-0.057664766907691956,
-0.04908936843276024,
-0.05067000538110733,
0.07202909886837006,
0.05304768681526184,
-0.05701164901256561,
-0.015455658547580242,
0.08911323547363281,
-0.0046537891030311584,
-0.04507682844996452,
-0.10940514504909515,
0.028015028685331345,
0.08098577708005905,
0.02332155965268612,
0.02656647004187107,
-0.02455808036029339,
0.07734949141740799,
-0.016910552978515625,
-0.02723695896565914,
-0.004899237770587206,
-0.01773601770401001,
0.09167127311229706,
0.03132818266749382,
-0.06102338805794716,
0.029559778049588203,
0.013050283305346966,
-0.04013485088944435,
-0.04128853976726532,
0.03724401071667671,
0.06122497096657753,
0.02762001007795334,
-0.03826521337032318,
-0.02445981651544571,
0.05206376314163208,
0.0010190954199060798,
-0.024013157933950424,
0.0010803992627188563,
0.06521618366241455,
0.04068159684538841,
0.06030264496803284,
0.009484748356044292,
0.051576968282461166,
-0.014188803732395172,
0.02561809867620468,
0.03166142851114273,
0.07555760443210602,
-0.034042779356241226,
0.03304559364914894,
0.04863593727350235,
0.0016126055270433426,
-0.031638868153095245,
0.03808411583304405,
-0.07921420782804489,
-0.052455417811870575,
0.06537473946809769,
-0.03292829543352127,
-0.012075480073690414,
-0.0025400740560144186,
-0.013097789138555527,
-0.038862984627485275,
0.0213018748909235,
0.007625671103596687,
0.042061686515808105,
-0.05347076430916786,
0.09825366735458374,
0.017967157065868378,
-0.008127691224217415,
0.02099907211959362,
0.020548056811094284,
-0.010988162830471992,
-0.058972444385290146,
0.0643538385629654,
-0.016512928530573845,
0.0373234897851944,
0.029770439490675926,
0.0016153219621628523,
-0.022536413744091988,
0.017073482275009155,
0.07667381316423416,
0.03859803080558777,
-0.007575315423309803,
0.0033674926962703466,
-0.015725255012512207,
-0.027930181473493576,
-0.04228607192635536,
0.019213411957025528,
0.0004040233907289803,
0.01717999391257763,
-0.08891692012548447,
0.02656289003789425,
0.04076189547777176,
0.05230328440666199,
-0.025196023285388947,
-0.021105727180838585,
0.02857372909784317,
0.03620830923318863,
0.0030319609213620424,
0.07355107367038727,
0.028765084221959114,
0.008375950157642365,
-0.024546358734369278,
-0.08797533810138702,
0.02503906562924385,
-0.028119174763560295,
-0.01102503389120102,
0.02934890054166317,
-0.024742087349295616,
0.017469270154833794,
-0.045945003628730774,
0.003053440945222974,
-0.045020293444395065,
0.1237710565328598,
-0.019751520827412605,
-0.04830409586429596,
0.051653165370225906,
0.03145598620176315,
-0.02497984655201435,
0.0011251027463003993,
-0.047556206583976746,
-0.055758487433195114,
-0.11266063898801804,
-0.029712844640016556,
0.03673648461699486,
-0.027270710095763206,
-0.004138763528317213,
-0.047745849937200546,
0.02331465296447277,
0.01594778709113598,
0.06521006673574448,
-0.006113788578659296,
0.01930467039346695,
0.03932005912065506,
-0.01014231238514185,
0.08870597183704376,
-0.018049223348498344,
-0.0037700915709137917,
-0.09586384147405624,
-0.07222738116979599,
-0.036855362355709076,
0.033596474677324295,
-0.008116054348647594,
-0.008609259501099586,
-0.024018749594688416,
-0.00802662968635559,
0.024315252900123596,
0.006861415691673756,
-0.01071847416460514,
0.021058538928627968,
-0.04237500578165054,
0.0006148504326120019,
0.004661401268094778,
-0.002623605541884899,
-0.019616389647126198,
0.07895199954509735,
-0.09444685280323029,
-0.03903616592288017,
0.003858319716528058,
0.019501948729157448,
0.018408190459012985,
-0.011009395122528076,
-0.017576634883880615,
-0.02026406303048134,
-0.016149677336215973,
0.013420947827398777,
0.04724874347448349,
0.06401429325342178,
-0.09685507416725159,
0.02482164092361927,
0.01073725800961256,
-0.02642947807908058,
-0.02937428653240204,
-0.017382198944687843,
-0.015349453315138817,
-0.00045392283936962485,
-0.04837467521429062,
0.016518209129571915,
-0.03331253305077553,
-0.04628955200314522,
-0.01275743916630745,
-0.01718829572200775,
0.04625214263796806,
-0.01776929199695587,
-0.031031571328639984,
0.02825435809791088,
-0.005219200160354376,
0.017407318577170372,
-0.041568323969841,
-0.0022077164612710476,
-0.08299433439970016,
-0.00017794212908484042,
-0.0023079209495335817,
-0.06273787468671799,
-0.02742167003452778,
0.042893677949905396,
-0.027740707620978355,
0.02472197636961937,
0.028233980759978294,
0.02877737767994404,
-0.000080160352808889,
0.05398974567651749,
0.06665121018886566,
-0.05254271999001503,
-0.002568634459748864,
-0.046301864087581635,
-0.0038990285247564316,
-0.003931016661226749,
0.021515779197216034,
-0.048677779734134674,
0.022765863686800003,
0.03805641457438469,
0.006079964339733124,
-0.056261204183101654,
-0.03515855595469475,
-0.033178478479385376,
0.027073627337813377,
-0.00477548036724329,
0.007418646477162838,
-0.028644323348999023,
-0.005066655110567808,
-0.0030558817088603973,
0.003768943715840578,
0.045335181057453156,
-0.0012474930845201015,
-0.0007866524974815547,
-0.007360403425991535,
-0.06000513583421707,
0.00810034666210413,
-0.002337779849767685,
0.0206365454941988,
-0.014680931344628334,
-0.009238682687282562,
0.02072785794734955,
-0.012526161037385464,
-0.032221898436546326,
-0.027132738381624222,
0.07237779349088669,
-0.006455057766288519,
0.025600310415029526,
0.039071548730134964,
0.048096008598804474,
0.013080102391541004,
0.002385716186836362,
-0.06383519619703293,
0.0007108215359039605,
-0.03586607426404953,
0.026598334312438965,
-0.023713774979114532,
0.04525952413678169,
0.015211774036288261,
0.046993695199489594,
-0.020512627437710762,
-0.037641771137714386,
0.08521047979593277,
-0.0008496022201143205,
0.03561706840991974,
-0.007106615696102381,
-0.0705997496843338,
-0.01580604910850525,
-0.013056746684014797,
0.024718469008803368,
0.019666600972414017,
-0.08499068021774292,
0.03907741606235504,
0.0001520616206107661,
0.0004867505340371281,
-0.0061440845020115376,
-0.027734389528632164,
0.017937755212187767,
0.0015507618663832545,
0.08088439702987671,
-0.020595429465174675,
0.014122208580374718,
-0.003830168629065156,
0.015514921396970749,
0.03623310476541519,
0.0008032054756768048,
-0.0057880086824297905,
-0.025055229663848877,
-0.00894047413021326,
-0.056643787771463394,
-0.027833255007863045,
0.0052026729099452496,
0.045088768005371094,
-0.024766147136688232,
0.002735758200287819,
0.020397936925292015,
-0.0739438533782959,
0.04235776886343956,
-0.021736735478043556,
0.013747120276093483,
-0.02734820730984211,
-0.018890289589762688,
0.002602243097499013,
0.07183275371789932,
-0.04173734411597252,
-0.0556335486471653,
-0.04698215425014496,
0.002258607652038336,
-0.012801283970475197,
-0.02215300127863884,
-0.03780201077461243,
0.015374862588942051,
-0.0023186318576335907,
-0.010587970726191998,
-0.045487988740205765,
0.05526726692914963,
-0.02742093615233898,
0.03296408802270889,
0.03655371814966202,
-0.08779466897249222,
0.005761835724115372,
0.030767275020480156,
0.00040197884663939476,
0.02496221289038658,
-0.01881665736436844,
-0.04610608518123627,
-0.013405419886112213,
0.06639724969863892,
-0.030761146917939186,
0.020394785329699516,
-0.023453164845705032,
-0.03423265740275383,
0.04154343530535698,
0.014878585934638977,
-0.01690605841577053,
-0.009407448582351208,
-0.03462871536612511,
0.019386393949389458,
0.027477486059069633,
-0.022256623953580856,
0.004104701802134514,
0.06026769429445267,
0.008023747242987156,
-0.0074390810914337635,
0.0010556437773630023,
0.03597946837544441,
0.008775243535637856,
0.0050145965069532394,
-0.047013599425554276,
-0.029015488922595978,
0.06714290380477905,
-0.01470043882727623,
-0.020551782101392746,
0.0038637989200651646,
0.005750421434640884,
-0.008995233103632927,
0.010286888107657433,
-0.0033459544647485018,
0.0004763315955642611,
0.07193385064601898,
0.004533685278147459,
-0.056653719395399094,
-0.045436158776283264,
-0.0015122434124350548,
-0.05604744702577591,
0.025685682892799377,
0.01582103967666626,
-0.042584117501974106,
-0.006100889295339584,
0.0596943199634552,
-0.012641065753996372,
0.01007784716784954,
-0.008205694146454334,
-0.004548362921923399,
0.034555185586214066,
-0.014151220209896564,
-0.016856037080287933,
-0.022030187770724297,
0.028872493654489517,
0.032921917736530304,
0.003282286925241351,
-0.0023486141581088305,
0.0005928406026214361,
0.02529563382267952,
0.02234548144042492,
-0.03010060079395771,
0.009715696796774864,
0.031299564987421036,
0.05678100511431694,
-0.014198212884366512,
0.0018976647406816483,
0.035187046974897385,
-0.018011605367064476,
-0.056566253304481506,
-0.0014748971443623304,
-0.006540531758219004,
0.013946233317255974,
-0.006739567965269089,
-0.016946472227573395,
0.033784884959459305,
0.009331339038908482,
-0.03730446472764015,
0.01813572272658348,
-0.0027224458754062653,
0.03891719877719879,
0.00014358425687532872,
-0.0027297178748995066,
0.039356738328933716,
0.04880702868103981,
0.05417293310165405,
0.009106768295168877,
0.005969207733869553,
0.06036699563264847,
-0.08062873035669327,
-0.03182261064648628,
0.0004867355164606124,
0.04750917851924896,
0.0018681626534089446,
0.04936533421278,
-0.0518350712954998,
-0.018705420196056366,
0.007495357654988766,
0.024386068806052208,
0.04816054925322533,
0.14867454767227173,
-0.010686958208680153,
0.02931339479982853,
0.024397389963269234,
-0.00004017618266516365,
-0.028446462005376816,
-0.014501613564789295,
-0.01524372398853302,
0.07085207849740982,
0.06349177658557892,
-0.04624262824654579,
-0.006700318306684494,
0.0009708988945931196,
0.021400360390543938,
0.04889052361249924,
0.007519285660237074,
0.020798062905669212,
-0.003869732841849327,
-0.02569315768778324,
-0.007906517013907433,
0.009555772878229618,
0.009834290482103825,
0.011267518624663353,
0.009788279421627522,
0.011145883239805698,
-0.039357855916023254,
-0.04198646917939186,
-0.004477356094866991,
0.0025589060969650745,
0.02755415253341198,
0.007909873500466347,
0.0071258386597037315,
0.006093259435147047,
0.013017069548368454,
-0.002354150405153632,
-0.038197439163923264,
-0.0026045604608953,
0.019825518131256104,
-0.03510298207402229,
0.009426229633390903,
-0.058613017201423645,
-0.03168080747127533,
-0.021599864587187767,
-0.012254258617758751,
-0.010708926245570183,
-0.008635585196316242,
0.005846769083291292,
0.01657266356050968,
0.04008318483829498,
-0.017970142886042595,
-0.005866910796612501,
-0.008261075243353844,
-0.02662142738699913,
0.03056362085044384,
-0.005209441762417555,
0.007639706134796143,
-0.039489708840847015,
0.07600169628858566,
0.015357203781604767,
-0.0024501378647983074,
0.024418743327260017,
-0.016369149088859558,
-0.058286432176828384,
-0.006499930750578642,
0.03490859270095825,
0.004854440223425627,
-0.02139914035797119,
0.02423594892024994,
-0.02887653186917305,
-0.04025673121213913,
0.05353756248950958,
-0.00021617554011754692,
0.01206449419260025,
0.06006322428584099,
0.037088897079229355,
-0.03548773378133774,
0.03755691275000572,
0.06164204329252243,
-0.04061327874660492,
-0.03920574486255646,
-0.015017201192677021,
0.012224909849464893,
-0.03535807505249977,
-0.006834737490862608,
-0.0494052916765213,
0.06150874122977257,
0.03156047686934471,
-0.0024931791704148054,
0.1188187524676323,
-0.006688599940389395,
0.015704836696386337,
0.01708102971315384,
-0.040190789848566055,
0.01837882027029991,
-0.0038049817085266113,
-0.008817090652883053,
-0.022180110216140747,
0.012092387303709984,
-0.043582476675510406,
0.012324843555688858,
-0.06298001110553741,
0.0152769535779953,
-0.006818583235144615,
-0.012864290736615658,
0.0172890592366457,
-0.008929459378123283,
-0.00823430810123682,
-0.05867931619286537,
0.019307054579257965,
0.046260107308626175,
0.029129555448889732,
0.007729814387857914,
0.02556689828634262,
0.04770433157682419,
0.03531644493341446,
0.000026082483600475825,
-0.020943215116858482,
0.017069172114133835,
-0.01222606934607029,
0.04044731706380844,
0.016390958800911903,
0.01360326912254095,
0.006556542590260506,
-0.03380559757351875,
-0.007830594666302204,
0.007898262701928616,
0.02702527679502964,
0.02385650761425495,
0.01310320571064949,
0.016194650903344154,
-0.01757624000310898,
0.003830609144642949,
-0.007865718565881252,
0.02674120105803013,
0.06852032989263535,
0.04434509947896004,
0.00021324187400750816,
0.00033301967778243124,
0.02973184362053871,
0.043270982801914215,
0.05060797929763794,
0.0556817464530468,
-0.02812805399298668,
-0.009732437320053577,
0.020572423934936523,
-0.03949392959475517,
0.03411044925451279,
-0.03904246538877487,
-0.031581442803144455,
-0.023792387917637825,
-0.009758537635207176,
0.022555766627192497,
-0.01932067982852459,
0.043715592473745346,
-0.007884896360337734,
-0.000672234978992492,
-0.03413628786802292,
-0.0395938940346241,
-0.009811682626605034,
-0.024653330445289612,
-0.07548540830612183,
-0.007659270893782377,
-0.05424591526389122,
0.03739585354924202,
0.04071609675884247,
0.013334468938410282,
-0.052871134132146835,
0.017201125621795654,
-0.0446518249809742,
0.019649391993880272,
-0.014697622507810593,
-0.03408690169453621,
-0.016247954219579697,
-0.011138725094497204,
-0.0077458154410123825,
-0.025267988443374634,
0.021520154550671577,
-0.0025734652299433947,
-0.017571717500686646,
-0.010762791149318218,
0.05190025269985199,
0.028299575671553612,
0.00062278046971187,
-0.03773774951696396,
0.021397732198238373,
-0.038619253784418106,
0.004585740156471729,
-0.043030571192502975,
0.042935751378536224,
-0.04195475950837135,
-0.009835262782871723,
0.028978213667869568,
0.03188660740852356,
0.0252822358161211,
-0.004465900361537933,
0.032626617699861526,
-0.0012407060712575912,
0.01597781479358673,
-0.03424571827054024,
-0.025916166603565216,
0.02136683091521263,
0.010302461683750153,
-0.027541764080524445,
0.016236331313848495,
0.05145380645990372,
0.0250029806047678,
0.00618769833818078,
0.02095354162156582,
-0.02625948376953602,
-0.0046199169009923935,
-0.05694374814629555,
-0.020859330892562866,
0.006067379843443632,
-0.018365509808063507,
-0.005062783602625132,
0.0072987568564713,
-0.03616366907954216,
0.00819745846092701,
-0.034736886620521545,
-0.04931816831231117,
-0.007119307294487953,
-0.047435276210308075,
-0.027850525453686714,
0.0012704459950327873,
0.041944630444049835,
-0.00848289206624031,
0.06188403069972992,
0.009274347685277462,
-0.008554590865969658,
-0.018275108188390732,
-0.01957453042268753,
0.01053621992468834,
0.02439856342971325,
-0.048263322561979294,
0.026735853403806686,
-0.015689903870224953,
0.06800858676433563,
0.026177532970905304,
-0.009063412435352802,
-0.092193104326725,
0.041913121938705444,
0.09724408388137817,
0.04992983117699623,
0.09368297457695007,
0.09096644818782806,
0.01345080230385065,
-0.049456845968961716,
0.011115643195807934,
0.03782254457473755,
0.01437409594655037,
0.05748359113931656,
-0.00678332569077611,
0.019575314596295357,
-0.028815314173698425,
0.06349178403615952,
-0.03667103871703148,
-0.04312457889318466,
0.0320146344602108,
0.029339579865336418,
-0.05986148118972778,
-0.05318998917937279,
-0.007878278382122517,
-0.04829516261816025,
-0.00724794901907444,
0.021951673552393913,
0.022089695557951927,
-0.037932705134153366,
-0.006076107267290354,
0.04326745122671127,
0.009974266402423382,
0.0176441241055727,
0.014780824072659016,
0.013942833989858627,
0.04953661561012268,
-0.034345149993896484,
-0.006597159430384636,
0.016552910208702087,
-0.014595559798181057,
0.020506443455815315,
0.03691314533352852,
0.0020806228276342154,
-0.02219497039914131,
-0.005626584403216839,
-0.002782278461381793,
-0.056469742208719254,
-0.010990460403263569,
0.032586369663476944,
0.03418666869401932,
0.0024164454080164433,
-0.005043302662670612,
0.023823780938982964,
0.032564807683229446,
0.02177831344306469,
0.061551161110401154,
-0.02307891845703125,
0.05028194934129715,
-0.04132237657904625,
-0.0040739732794463634,
-0.016121961176395416,
0.009658903814852238,
0.019569972530007362,
0.019776036962866783,
-0.011431866325438023,
0.003051315899938345,
0.03780510649085045,
0.021528562530875206,
-0.05055822432041168,
0.013925443403422832,
-0.01254318654537201,
0.05522018298506737,
-0.000462824827991426,
0.021693233400583267,
-0.0038115819916129112,
-0.018527792766690254,
-0.0007669255137443542,
-0.039447009563446045,
0.011325223371386528,
0.027591323480010033,
-0.009161481633782387,
0.005773667711764574,
-0.01682974211871624,
-0.040807150304317474,
0.045319799333810806,
-0.03743613511323929,
0.011590360663831234,
0.08373558521270752,
0.027105331420898438,
-0.047779638320207596,
-0.04769303277134895,
-0.011056228540837765,
0.008577518165111542,
0.02174307405948639,
-0.05065380409359932,
0.021679934114217758,
-0.013750971294939518,
0.0945262536406517,
0.018327105790376663,
-0.0006827081670053303,
-0.06698787212371826,
-0.010139926336705685,
0.014459479600191116,
0.014893644489347935,
-0.05407983809709549,
-0.024107715114951134,
0.02419024147093296,
-0.06909456849098206,
-0.0228698942810297,
-0.01689824089407921,
-0.0040367646142840385,
0.007861286401748657
] |
Série / Division :
IF - TH
Texte :
Afin d'inciter à l’affectation des locaux d'habitation à la résidence principale de leurs occupants dans
les zones où existe un déséquilibre marqué entre l’offre et la demande de logements,
l'article
31 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificatives pour 2014 a institué la possibilité pour les communes classées dans les zones géographiques mentionnées au premier alinéa
du I de l'article 232 du code général des impôts (CGI) de majorer de 20 % la part communale de la cotisation de taxe
d'habitation des logements meublés non affectés à l'habitation principale.
Les personnes contraintes de disposer d’un deuxième logement proche de l’endroit où elles exercent leur
activité professionnelle bénéficient d’un dégrèvement. Il en est de même des personnes de condition modeste qui s’installent durablement dans une maison de retraite ou un établissement de soins de
longue durée et qui bénéficient, pour leur ancienne résidence principale, en application de l’article 1391 B bis du CGI ou de
l’article 1414 B du CGI, du maintien des allègements de taxe foncière ou de taxe d’habitation ainsi que, plus généralement, de toute autre personne établissant qu’elle ne
peut, pour une cause étrangère à sa volonté, affecter son logement à un usage d’habitation principale.
Cette majoration de taxe d'habitation est codifiée à
l'article 1407 ter du CGI et peut être instituée à compter de 2015.
Actualité liée :
X
Documents liés :
BOI-IF-TH : Impôts Fonciers (IF) - Taxe d'Habitation (TH)
BOI-IF-TH-70 : IF - TH - Majoration de la taxe d'habitation des logements
meublés non affectés à l'habitation principale (CGI, art 1407 ter)
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00069
|
https://bofip.impots.gouv.fr/bofip/9985-PGP.html/identifiant=ACTU-2015-00069
|
2015-03-18 00:00:00
|
e844b0f8dec7bf6638f67af65c816c81f7779a76045dc32fe2c6f5173874d68b
|
[
-0.08654538542032242,
0.01907462440431118,
-0.048598211258649826,
0.0999637097120285,
-0.021766135469079018,
-0.018890101462602615,
-0.01570802554488182,
0.044523198157548904,
0.054780710488557816,
-0.046665456146001816,
0.004703315906226635,
-0.02185797318816185,
-0.030484147369861603,
-0.013706585392355919,
-0.01569138467311859,
0.012036500498652458,
0.07720092684030533,
0.05128374695777893,
-0.00029863324016332626,
0.02970021776854992,
0.05178191885352135,
0.017863938584923744,
-0.042963042855262756,
0.04556283727288246,
-0.0026466604322195053,
0.031787943094968796,
0.05359705910086632,
-0.03321060538291931,
-0.019578246399760246,
0.005157461855560541,
0.008531400002539158,
0.002005022717639804,
-0.004610700067132711,
0.07632412761449814,
0.018344121053814888,
-0.055149924010038376,
-0.011157939210534096,
-0.024292193353176117,
-0.019362585619091988,
-0.0018539524171501398,
-0.014797336421906948,
-0.021379908546805382,
0.039720457047224045,
0.03508525341749191,
-0.030597276985645294,
-0.024206344038248062,
0.017038164660334587,
0.07817164063453674,
-0.010481488890945911,
0.015482576563954353,
0.02579125389456749,
0.0042833066545426846,
0.014898758381605148,
0.035444535315036774,
-0.03573295846581459,
0.012134760618209839,
-0.12006447464227676,
0.03477730229496956,
0.09118222445249557,
0.008391788229346275,
-0.010710299015045166,
-0.003047208534553647,
-0.03292784467339516,
-0.00193180819042027,
0.020569689571857452,
0.06310274451971054,
0.017744380980730057,
-0.05669800564646721,
0.1568092256784439,
0.04976824298501015,
0.02312798984348774,
-0.03770487383008003,
0.08467941731214523,
0.005975023843348026,
-0.021665917709469795,
0.06210232153534889,
-0.01268438994884491,
0.03811942785978317,
-0.014210565946996212,
0.010641474276781082,
0.032703932374715805,
-0.018481144681572914,
0.035581424832344055,
0.002229423262178898,
-0.00782734900712967,
-0.044394638389348984,
0.008818991482257843,
-0.018062526360154152,
-0.019296150654554367,
0.023398805409669876,
-0.02954046241939068,
0.031956590712070465,
-0.030023405328392982,
0.0444529764354229,
0.019663633778691292,
0.08398665487766266,
-0.023691372945904732,
-0.055795688182115555,
0.03253661468625069,
0.07402082532644272,
-0.0014562485739588737,
0.0713190883398056,
0.02378462813794613,
-0.020721282809972763,
0.031773943454027176,
-0.06945471465587616,
0.011456357315182686,
-0.024155497550964355,
-0.03764476627111435,
0.02626662142574787,
-0.026916109025478363,
-0.006450580433011055,
-0.07142245024442673,
-0.024264708161354065,
-0.04668712988495827,
0.009678171016275883,
-0.001080173533409834,
-0.015258243307471275,
0.05028962716460228,
0.02803567610681057,
-0.015312776900827885,
0.005526479333639145,
-0.05983235314488411,
-0.019781293347477913,
-0.09877526015043259,
-0.018939591944217682,
0.04279935732483864,
0.01026573870331049,
-0.06462829560041428,
-0.02930949442088604,
0.02780771255493164,
0.055480822920799255,
0.015124093741178513,
-0.09535616636276245,
0.008941338397562504,
-0.03493517264723778,
-0.006912182550877333,
0.004576026927679777,
0.013102259486913681,
-0.03116012178361416,
-0.11108265817165375,
-0.009844107553362846,
-0.0400286428630352,
0.00970014650374651,
-0.03741852566599846,
0.08807794749736786,
-0.04401364549994469,
0.01129313837736845,
-0.04330337047576904,
-0.035245973616838455,
0.010227775201201439,
0.00787150114774704,
0.03465580940246582,
-0.0051375627517700195,
0.0003613804583437741,
-0.05179830268025398,
-0.03951059281826019,
0.0321970172226429,
-0.01849440485239029,
-0.03786848112940788,
-0.014395673759281635,
0.005415073595941067,
0.041578635573387146,
-0.035667844116687775,
0.010258226655423641,
-0.012491194531321526,
-0.010609414428472519,
0.006895570084452629,
-0.006556822452694178,
0.05447931960225105,
-0.08764227479696274,
0.00353476800955832,
0.014673733152449131,
-0.014181237667798996,
-0.017646875232458115,
-0.02361404150724411,
-0.053858641535043716,
-0.026605995371937752,
-0.012430676259100437,
0.07063791900873184,
-0.04031669348478317,
-0.018673168495297432,
-0.02794206701219082,
-0.04603809863328934,
0.03047284297645092,
0.02348541095852852,
0.03298243135213852,
-0.0335221141576767,
-0.04126978665590286,
-0.02453935518860817,
-0.0451078899204731,
-0.011295335367321968,
-0.06615752726793289,
0.029448039829730988,
0.0464329868555069,
-0.09351305663585663,
-0.023053599521517754,
0.09841478615999222,
0.013881986029446125,
0.005559518933296204,
0.03267144784331322,
0.016273576766252518,
0.02992757223546505,
0.007734381593763828,
0.09377747029066086,
-0.031085044145584106,
0.019142812117934227,
-0.006329676136374474,
-0.05387334153056145,
-0.018229017034173012,
0.0014307319652289152,
0.007050115615129471,
0.05418703705072403,
0.042830098420381546,
0.014133237302303314,
-0.03661491349339485,
-0.05144624412059784,
-0.019380131736397743,
0.08950752019882202,
-0.0020590126514434814,
-0.012512093409895897,
-0.023006346076726913,
-0.01313557755202055,
-0.007839812897145748,
0.07091113179922104,
0.016464242711663246,
0.004758743569254875,
-0.01194121316075325,
-0.04671945795416832,
-0.062025077641010284,
0.014374124817550182,
-0.020660705864429474,
0.003960546106100082,
0.002098907483741641,
-0.051966287195682526,
-0.011786389164626598,
0.011198118329048157,
0.021817762404680252,
-0.0013323555467650294,
-0.0013965701218694448,
0.016855647787451744,
0.007673082407563925,
0.022601505741477013,
0.005835857708007097,
0.04987632855772972,
-0.014878982678055763,
0.04033726826310158,
0.030662206932902336,
-0.028051886707544327,
0.0929228886961937,
-0.04273359850049019,
0.03030409850180149,
-0.05101045221090317,
0.036660369485616684,
-0.039871376007795334,
-0.03034183569252491,
0.02669178694486618,
-0.001477007637731731,
0.0254888404160738,
-0.0389246940612793,
-0.05277394503355026,
-0.003921489231288433,
-0.06026453897356987,
-0.03967250883579254,
-0.013273597694933414,
-0.09686244279146194,
0.04126652702689171,
0.0081452252343297,
-0.017474569380283356,
-0.006693361327052116,
0.01083581056445837,
0.03127242997288704,
0.012594680301845074,
0.0058365389704704285,
-0.019795309752225876,
-0.009486189112067223,
-0.022675715386867523,
-0.016798552125692368,
0.009111647494137287,
0.018382931128144264,
0.008134393021464348,
0.04429464042186737,
-0.022078396752476692,
-0.023356009274721146,
-0.029209516942501068,
0.025108354166150093,
0.040904175490140915,
0.00417553773149848,
0.018580259755253792,
0.0009716718341223896,
0.012315268628299236,
0.023692404851317406,
-0.03571757301688194,
0.00553766917437315,
0.03698236867785454,
0.010558164678514004,
-0.03785562142729759,
0.018241653218865395,
-0.00914547685533762,
-0.00772227393463254,
0.025830114260315895,
-0.023488735780119896,
0.07441293448209763,
-0.005522557534277439,
-0.03201007843017578,
0.000574542791582644,
-0.04196504130959511,
-0.0688631534576416,
-0.05210299789905548,
0.04274212196469307,
-0.019632035866379738,
0.01719733700156212,
-0.03617807850241661,
-0.03555088862776756,
-0.009079154580831528,
-0.02713002637028694,
0.03484295681118965,
0.014467724598944187,
-0.022465428337454796,
-0.017549904063344002,
-0.004653135314583778,
0.05631547421216965,
-0.022384347394108772,
0.022149519994854927,
-0.05062585324048996,
-0.0332210510969162,
-0.010335773229598999,
0.00875762291252613,
-0.01690703071653843,
0.0016788099892437458,
-0.02209416776895523,
0.031084077432751656,
0.04154696315526962,
0.008765469305217266,
0.011287776753306389,
0.012579680420458317,
-0.0007872533169575036,
-0.017755873501300812,
0.02200433239340782,
0.02785903960466385,
0.029733015224337578,
0.008472327142953873,
-0.05772027000784874,
-0.005999826360493898,
0.06332208216190338,
-0.005591376218944788,
0.001022524549625814,
0.02381035126745701,
0.0438663624227047,
0.002287822775542736,
-0.04833618924021721,
-0.016425346955657005,
-0.004046245012432337,
0.045022688806056976,
0.03437783941626549,
-0.029691724106669426,
-0.03280744329094887,
-0.001403224654495716,
-0.08179499208927155,
0.027474332600831985,
-0.036978255957365036,
-0.0017709407256916165,
-0.017792653292417526,
-0.0128951920196414,
-0.03368954360485077,
0.009463456459343433,
-0.047410257160663605,
-0.004809428937733173,
0.012198107317090034,
-0.0008094991790130734,
-0.02481035888195038,
0.014051119796931744,
0.04934004321694374,
0.010779205709695816,
-0.004574240650981665,
0.031892329454422,
0.011340321972966194,
-0.015428686514496803,
0.03388509154319763,
0.016121340915560722,
0.014627080410718918,
-0.02832009084522724,
-0.01595168001949787,
0.03452979773283005,
0.006030061282217503,
0.049015242606401443,
-0.02588525600731373,
-0.0018946266500279307,
0.011443491093814373,
0.020527740940451622,
0.020720547065138817,
0.005268900189548731,
-0.027156369760632515,
0.025636855512857437,
0.013043438084423542,
-0.00877038948237896,
0.057916510850191116,
-0.012559520080685616,
0.00786606129258871,
-0.02874344028532505,
0.015133203938603401,
0.03389740735292435,
0.05165571719408035,
-0.0060357507318258286,
0.03039027936756611,
0.020382119342684746,
0.03672662377357483,
-0.07033447176218033,
0.034532856196165085,
0.023289425298571587,
0.04890716075897217,
0.01030129287391901,
0.08717551082372665,
-0.08926066011190414,
0.007584284991025925,
-0.006755426526069641,
0.0334322564303875,
0.028389407321810722,
0.1357819139957428,
-0.01765851117670536,
0.048613037914037704,
-0.008369182236492634,
0.015147573314607143,
-0.034881386905908585,
0.0009922258323058486,
0.010641990229487419,
0.06777016073465347,
0.04530924931168556,
0.007297602482140064,
-0.023319942876696587,
-0.024819612503051758,
0.022411826997995377,
-0.008596814237535,
0.0329829640686512,
-0.009865302592515945,
-0.001233404502272606,
-0.04540408030152321,
-0.015371205285191536,
0.039157360792160034,
0.028325248509645462,
-0.031587064266204834,
0.05501990765333176,
-0.015565653331577778,
-0.08636972308158875,
0.030587758868932724,
-0.0002126064064214006,
-0.002248750999569893,
0.0664321631193161,
0.001462194137275219,
0.010588382370769978,
0.01694118045270443,
0.02728753536939621,
-0.0624527782201767,
-0.03905539587140083,
0.019132405519485474,
0.032151542603969574,
-0.020337095484137535,
0.013586373068392277,
-0.04861125349998474,
-0.009537416510283947,
-0.023275841027498245,
-0.017454393208026886,
0.004525353666394949,
-0.017980147153139114,
0.04041323438286781,
-0.023519933223724365,
0.01134579163044691,
0.02506193518638611,
0.03044612519443035,
-0.013289201073348522,
0.011885027401149273,
-0.007310665212571621,
0.027079865336418152,
-0.010123238898813725,
-0.019771220162510872,
0.03090517595410347,
0.04462599754333496,
0.02227741852402687,
-0.047543805092573166,
0.01827300153672695,
0.013823534362018108,
0.03709555044770241,
0.01181960292160511,
0.012494026683270931,
-0.019185848534107208,
0.011245296336710453,
0.01483982615172863,
-0.024298233911395073,
0.07337456941604614,
0.03150535002350807,
0.04824921116232872,
-0.04110530763864517,
-0.020385490730404854,
0.004041602369397879,
0.015694551169872284,
0.0046968404203653336,
0.006364025175571442,
-0.06344872713088989,
-0.026366224512457848,
-0.007798846811056137,
-0.0033119036816060543,
-0.06014097481966019,
-0.023791102692484856,
0.03489687293767929,
0.04499034211039543,
-0.011771051213145256,
0.07579649984836578,
0.04604024067521095,
0.00891938991844654,
-0.009481722488999367,
-0.06602936238050461,
0.0021539349108934402,
-0.014762656763195992,
-0.04020596668124199,
0.04485771059989929,
0.02003573626279831,
0.0023104134015738964,
0.05565682798624039,
-0.035321567207574844,
0.03685498982667923,
0.0029937413055449724,
0.01393330842256546,
0.03078692965209484,
-0.008462012745440006,
0.023990191519260406,
-0.02273041382431984,
0.04737670347094536,
0.03952764347195625,
0.010369779542088509,
-0.02283075638115406,
0.009485785849392414,
0.06510493904352188,
0.020591631531715393,
0.0005162786110304296,
-0.007391329389065504,
0.0448911152780056,
0.04723365977406502,
0.022593142464756966,
-0.01554617378860712,
0.02823668345808983,
-0.0021103154867887497,
-0.026786750182509422,
-0.019408727064728737,
-0.024688774719834328,
0.013444722630083561,
0.059702325612306595,
0.0028215302154421806,
-0.03231516480445862,
-0.02426825650036335,
-0.02168409526348114,
-0.0031554200686514378,
0.06288883090019226,
0.0066685304045677185,
-0.0159246027469635,
-0.06353653222322464,
0.020413098856806755,
-0.0019009154057130218,
-0.029529791325330734,
-0.04874160885810852,
-0.023328131064772606,
0.02855418436229229,
0.002976303920149803,
-0.025356538593769073,
0.01969781704246998,
-0.0229180958122015,
0.011399905197322369,
0.02245313487946987,
-0.026062428951263428,
-0.018613478168845177,
0.03647974133491516,
0.01353458408266306,
0.04215538129210472,
-0.04546310007572174,
-0.013881598599255085,
-0.009154978208243847,
-0.0639432892203331,
-0.016688505187630653,
-0.040148861706256866,
-0.06190057471394539,
0.04098716378211975,
-0.019916081801056862,
0.0038228316698223352,
-0.014239927753806114,
0.03378801420331001,
-0.059627827256917953,
0.0028419853188097477,
-0.06096399202942848,
0.021952593699097633,
0.005781691055744886,
-0.06276782602071762,
-0.05813896656036377,
0.042819537222385406,
-0.01056509930640459,
0.0052811396308243275,
0.015495534986257553,
0.03303041681647301,
-0.012753311544656754,
-0.02620290033519268,
0.03112548030912876,
-0.01371673122048378,
0.002708020620048046,
-0.025079824030399323,
-0.038686562329530716,
-0.027178848162293434,
0.03690722584724426,
0.07104089856147766,
0.037415362894535065,
-0.011437362059950829,
-0.029685841873288155,
-0.02953745238482952,
0.01547608245164156,
0.007625060621649027,
0.017444288358092308,
0.013101193122565746,
0.011213391087949276,
0.015108131803572178,
-0.09945934265851974,
-0.04884445667266846,
0.0050581470131874084,
-0.033758364617824554,
-0.02350708097219467,
0.02236616425216198,
0.008033880032598972,
-0.007419672794640064,
-0.028924334794282913,
-0.01380922831594944,
-0.029422223567962646,
-0.022264886647462845,
-0.024962345138192177,
-0.029641777276992798,
0.040863286703825,
-0.020669082179665565,
0.0033504534512758255,
-0.009617911651730537,
-0.02606724388897419,
-0.013586814515292645,
-0.05767585337162018,
-0.011930826120078564,
-0.0366242490708828,
-0.001954356674104929,
-0.050116587430238724,
0.03985363245010376,
-0.008435700088739395,
-0.033464837819337845,
0.03793121129274368,
-0.037405699491500854,
0.009427727200090885,
-0.005348904523998499,
-0.01798984780907631,
-0.007909142412245274,
0.012916126288473606,
0.008619464933872223,
0.039681121706962585,
-0.011585278436541557,
-0.023998377844691277,
-0.017147695645689964,
-0.028611943125724792,
0.0021078349091112614,
0.041318707168102264,
0.0845276489853859,
0.05416660010814667,
0.048147235065698624,
0.015122463926672935,
-0.07871942967176437,
-0.04822445660829544,
0.005404705181717873,
0.02256453037261963,
0.07357704639434814,
0.04559599235653877,
-0.03102639690041542,
0.011378797702491283,
0.04668073356151581,
0.03377862274646759,
0.027240274474024773,
-0.0439889021217823,
0.05248550325632095,
-0.03232008218765259,
0.019764788448810577,
-0.017921581864356995,
0.05815894156694412,
0.03285382315516472,
-0.009036495350301266,
-0.006792670115828514,
0.012648622505366802,
-0.0395624153316021,
-0.017327919602394104,
0.05148128792643547,
-0.005077823530882597,
-0.018420670181512833,
0.0015089304652065039,
-0.008958925493061543,
0.012063728645443916,
0.0006460248841904104,
0.04306846112012863,
0.0288254264742136,
-0.01191560085862875,
0.02674720622599125,
0.05432736873626709,
0.02499772235751152,
0.044642552733421326,
0.05170683562755585,
0.013279823586344719,
-0.05591781064867973,
-0.016076866537332535,
0.038003187626600266,
0.0004603772540576756,
0.04035814478993416,
0.0014091843040660024,
-0.0048911236226558685,
-0.018619731068611145,
0.08257174491882324,
0.06518848985433578,
0.004938411060720682,
0.034744154661893845,
-0.022839872166514397,
0.0011938272509723902,
0.023726630955934525,
0.022606736049056053,
0.00558704137802124,
0.03112257644534111,
0.008058733306825161,
0.04382026195526123,
0.004603758919984102,
0.00503796199336648,
-0.04598250240087509,
-0.04373213276267052,
0.0032209684140980244,
0.0723404735326767,
-0.006364227272570133,
0.0087680509313941,
-0.05091192573308945,
0.014817222952842712,
-0.015818296000361443,
-0.048588745296001434,
0.027514880523085594,
-0.023752516135573387,
0.031239541247487068,
-0.04951764643192291,
-0.03763779252767563,
-0.016463132575154305,
0.020279575139284134,
-0.030602561309933662,
0.08082171529531479,
-0.014409561641514301,
0.06333457678556442,
-0.02837691642343998,
0.03784232214093208,
0.021501250565052032,
-0.020949119701981544,
-0.025247665122151375,
-0.055229250341653824,
0.006453225389122963,
-0.028116386383771896,
-0.033547211438417435,
-0.005012907087802887,
0.025422321632504463,
-0.04343513399362564,
-0.049439601600170135,
0.025682704523205757,
0.0161905474960804,
-0.0052688829600811005,
-0.024720385670661926,
0.1045147255063057,
-0.08669321238994598,
-0.023652901872992516,
0.037209220230579376,
0.03230949491262436,
0.018032386898994446
] |
Séries / Division :
IS - GPE, RES
Texte :
Des précisions sont apportées sur le traitement des produits de participation perçus de sociétés établies au Royaume-Uni au
cours de l'exercice du retrait de cet État de l'Union européenne et de l'accord sur l'Espace économique européen.
Des commentaires seront apportés ultérieurement sur les conséquences fiscales du retrait du Royaume-Uni de l'Union
européenne et de l'accord sur l'Espace économique européen.
Actualité liée :
X
Documents liés :
BOI-RES-000035 : RESCRIT - IS - Produits de participation provenant de sociétés soumises
au Royaume-Uni à un impôt équivalent à l'impôt sur les sociétés - Conséquences du retrait du Royaume-Uni de l'Union européenne et de l'accord sur l'Espace économique européen
BOI-IS-GPE-20-20-20-10 : IS - Régime fiscal des groupes de société - Détermination du résultat et de la plus ou moins-value
d'ensemble - Règles générales de retraitement des produits de participation intragroupe (mise à jour en cours de rédaction)
Signataire des documents liés :
Bruno Mauchauffée, Adjoint du Directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00056
|
https://bofip.impots.gouv.fr/bofip/11746-PGP.html/identifiant=ACTU-2019-00056
|
2019-03-06 00:00:00
|
a3b1e0ce18531bc186334f302aae54b9c9144a03f8546dbedc0e5bc4de3a0e69
|
[
-0.05417134612798691,
0.03232588246464729,
-0.037264980375766754,
0.0976513922214508,
-0.08569523692131042,
0.0030420629773288965,
-0.0446607805788517,
-0.027501888573169708,
0.09706240892410278,
-0.08786693215370178,
-0.03493036329746246,
0.07241848111152649,
-0.062073685228824615,
0.031072506681084633,
-0.03797471523284912,
0.06959021836519241,
0.06479890644550323,
-0.028060371056199074,
0.029164304956793785,
-0.051950130611658096,
0.07557297497987747,
0.0614682137966156,
0.03739520162343979,
0.04969889298081398,
0.04899583011865616,
0.08869724720716476,
-0.0012131334515288472,
-0.0593617781996727,
0.018467668443918228,
-0.05652592331171036,
-0.07696562260389328,
-0.013634661212563515,
-0.0022086366079747677,
0.05737331882119179,
0.10179727524518967,
-0.02829761616885662,
0.026070324704051018,
0.035387974232435226,
0.023131823167204857,
0.00268205301836133,
0.03573526442050934,
0.050167251378297806,
0.018699144944548607,
0.0782264843583107,
0.0341358557343483,
0.007822731509804726,
-0.04834433272480965,
0.026263969019055367,
-0.005771978292614222,
0.06952810287475586,
-0.01914389245212078,
0.0002678962191566825,
0.026350894942879677,
-0.05833374336361885,
0.0068426053039729595,
-0.0009348758030682802,
-0.08218437433242798,
0.01753968372941017,
0.08396880328655243,
-0.07192972302436829,
-0.0015910242218524218,
-0.002702171914279461,
-0.04013419896364212,
0.001674724742770195,
-0.02715039812028408,
-0.036600541323423386,
0.0014185905456542969,
-0.02001241035759449,
0.06667953729629517,
0.01983465813100338,
-0.006961297243833542,
-0.028971966356039047,
-0.057530682533979416,
-0.02489561401307583,
-0.0475383922457695,
0.013087797909975052,
-0.048049196600914,
0.026434678584337234,
-0.012863901443779469,
0.02833637036383152,
-0.0020268175285309553,
-0.018597779795527458,
0.036268897354602814,
0.003861314384266734,
-0.01807461492717266,
-0.020061848685145378,
-0.032381750643253326,
-0.04864048957824707,
0.006032637786120176,
-0.023630667477846146,
0.029287254437804222,
0.029200414195656776,
-0.0017556064995005727,
0.08201334625482559,
0.043589599430561066,
0.03429371118545532,
-0.021814599633216858,
-0.013361594639718533,
0.009849472902715206,
0.006672763731330633,
0.013758240267634392,
-0.03561842441558838,
0.017405778169631958,
-0.0042672972194850445,
0.0245673768222332,
-0.03274024650454521,
0.009442765265703201,
-0.026394566521048546,
-0.017063478007912636,
-0.004350827541202307,
-0.05780607834458351,
-0.02707686647772789,
-0.017902055755257607,
0.003920629620552063,
-0.02438347041606903,
0.09393049776554108,
-0.013177403248846531,
-0.01735602505505085,
0.06046629324555397,
0.006298530846834183,
-0.028608137741684914,
-0.11130707710981369,
-0.08127512782812119,
0.004823855124413967,
-0.0749901533126831,
0.004782466217875481,
0.04854899272322655,
-0.03688392415642738,
-0.02248760499060154,
-0.053281862288713455,
0.025093719363212585,
0.009040753357112408,
-0.0006182445213198662,
-0.0277877077460289,
-0.022956673055887222,
0.048102524131536484,
-0.07104111462831497,
0.1245012953877449,
0.024495702236890793,
-0.016991188749670982,
0.003264165949076414,
-0.025502704083919525,
-0.054323479533195496,
0.05241550877690315,
-0.002445710590109229,
0.004206466488540173,
-0.023889707401394844,
-0.052563831210136414,
-0.002625487046316266,
0.0011671584798023105,
-0.02841251529753208,
0.009610079228878021,
-0.012986060231924057,
-0.023113587871193886,
0.003212609328329563,
-0.013323754072189331,
0.028542717918753624,
0.060843754559755325,
-0.0446057990193367,
-0.03396857902407646,
-0.03652307018637657,
-0.040009550750255585,
0.00855217408388853,
-0.0064946808852255344,
0.014065826311707497,
-0.08702024072408676,
-0.009044956415891647,
-0.022169070318341255,
0.043662916868925095,
0.01192494761198759,
-0.01288470160216093,
0.05460198596119881,
0.019978385418653488,
0.003443802474066615,
-0.0041891708970069885,
-0.0043589212000370026,
-0.02693941630423069,
0.01924153044819832,
-0.092798613011837,
0.05266229808330536,
-0.04128817468881607,
-0.0710824504494667,
-0.008120701648294926,
0.0064931088127195835,
0.07752019912004471,
0.024140294641256332,
-0.009871568530797958,
-0.048106830567121506,
0.047965243458747864,
0.01274943072348833,
-0.01978510618209839,
0.013727951794862747,
-0.08700750023126602,
-0.0006558836321346462,
-0.02120783179998398,
-0.04889276996254921,
-0.03948785364627838,
-0.0049093374982476234,
0.02359236404299736,
0.0006210412248037755,
0.0033607122022658587,
0.027282359078526497,
0.05270175635814667,
0.043034084141254425,
-0.04274735599756241,
-0.06277057528495789,
-0.06052076816558838,
-0.01456132810562849,
-0.004003874026238918,
-0.014236841350793839,
0.02383812889456749,
-0.0627468004822731,
-0.0018574717687442899,
0.027503980323672295,
-0.0326603427529335,
-0.034095339477062225,
-0.03316376358270645,
-0.017520777881145477,
0.030666710808873177,
-0.022503191605210304,
-0.013018001802265644,
0.01927647553384304,
0.005341170355677605,
-0.014079110696911812,
0.0210492592304945,
0.020789192989468575,
-0.022633008658885956,
0.04392851144075394,
-0.0036530804354697466,
-0.018360991030931473,
-0.006241211201995611,
-0.009816314093768597,
0.0023725000210106373,
-0.03551236167550087,
0.04217877238988876,
-0.022928157821297646,
0.04033268988132477,
-0.0017068960005417466,
0.021798821166157722,
0.0053362674079835415,
-0.0025753246154636145,
-0.02938152104616165,
0.024760227650403976,
-0.023431435227394104,
0.026160674169659615,
-0.010462470352649689,
-0.04628489166498184,
-0.014711516909301281,
-0.06078442186117172,
0.046648699790239334,
-0.001982154557481408,
0.027447598055005074,
0.030410144478082657,
0.03610319644212723,
-0.031684186309576035,
-0.029910579323768616,
0.011960610747337341,
0.026967665180563927,
-0.056600894778966904,
-0.026440275833010674,
-0.01835724711418152,
-0.033287420868873596,
-0.039748627692461014,
0.010390006937086582,
0.005755455233156681,
-0.06877119839191437,
0.097322016954422,
-0.024558009579777718,
-0.030353613197803497,
0.06319578737020493,
-0.05682903155684471,
0.04003145173192024,
-0.014015824533998966,
0.013882169499993324,
-0.07656562328338623,
0.013397923670709133,
-0.019798051565885544,
-0.044724635779857635,
0.047380391508340836,
0.00909036211669445,
0.0021051736548542976,
-0.01223734114319086,
0.0173677746206522,
0.012515355832874775,
-0.010143645107746124,
0.03488076478242874,
0.023564428091049194,
-0.014760675840079784,
0.011355082504451275,
0.031870242208242416,
-0.03088747337460518,
0.036474645137786865,
-0.028407691046595573,
0.004590087570250034,
0.012007254175841808,
0.0023143503349274397,
-0.04414892569184303,
0.02071782387793064,
0.040129154920578,
-0.03414854779839516,
0.032184287905693054,
0.02574932388961315,
0.008621614426374435,
-0.010103956796228886,
-0.0384584441781044,
-0.007539673242717981,
0.015097892843186855,
-0.010456466116011143,
-0.036747127771377563,
0.036853671073913574,
-0.02071775123476982,
-0.008233348838984966,
0.0665387362241745,
-0.025978747755289078,
0.050451841205358505,
0.05817418172955513,
-0.055266160517930984,
0.0067354533821344376,
-0.059141673147678375,
-0.036946188658475876,
-0.006924614310264587,
0.1018821969628334,
0.008084041997790337,
0.04452229291200638,
-0.0239369198679924,
-0.03191264718770981,
-0.021858517080545425,
0.011939618736505508,
-0.022114766761660576,
0.017144789919257164,
0.0009967089863494039,
0.044452738016843796,
0.029261676594614983,
-0.019415004178881645,
0.002173137618228793,
0.08029381185770035,
-0.007840132340788841,
-0.030680052936077118,
0.008481367491185665,
0.04338650777935982,
0.025787746533751488,
-0.020613424479961395,
-0.053477831184864044,
-0.012048416770994663,
0.04915521293878555,
-0.04769604653120041,
0.039078470319509506,
0.012224058620631695,
0.009555686265230179,
-0.012126213870942593,
0.01208520494401455,
-0.002162350807338953,
0.025086581707000732,
0.03343610465526581,
-0.00869283638894558,
-0.014093472622334957,
-0.022044431418180466,
-0.02084135077893734,
-0.018058408051729202,
0.062272585928440094,
0.005301135592162609,
-0.015090680681169033,
-0.05455295369029045,
0.03874201700091362,
0.02503582462668419,
0.01951880194246769,
0.02170349471271038,
0.007660225499421358,
-0.006066078320145607,
-0.03877541795372963,
-0.005469860043376684,
0.012891178019344807,
0.010224128141999245,
-0.010881706140935421,
-0.04558901488780975,
-0.035040657967329025,
0.007314441259950399,
0.03325530141592026,
0.008957608602941036,
-0.006653597578406334,
0.0027140905149281025,
-0.026172159239649773,
0.06852170079946518,
-0.004131888039410114,
0.022808117792010307,
0.07669570297002792,
0.018164724111557007,
-0.016591206192970276,
0.07758188992738724,
0.05634258687496185,
-0.018476760014891624,
-0.020594315603375435,
0.005054763052612543,
0.015479061752557755,
-0.0041239699348807335,
0.010562785901129246,
0.007013634778559208,
-0.003397715277969837,
-0.057252101600170135,
-0.0077994950115680695,
0.017717888578772545,
-0.013461722992360592,
-0.026264727115631104,
0.008576225489377975,
0.0887940526008606,
0.03994802013039589,
0.044586554169654846,
-0.05611913651227951,
0.00659981369972229,
-0.0019101252546533942,
0.06393936276435852,
-0.023858584463596344,
-0.043158017098903656,
-0.013758049346506596,
-0.03858000040054321,
0.051003482192754745,
0.03308200463652611,
0.04666423797607422,
0.14050517976284027,
0.00409709895029664,
0.024295233190059662,
-0.03023187257349491,
-0.0005466269212774932,
-0.04328937456011772,
-0.014840439893305302,
-0.04757841303944588,
0.004447289276868105,
0.07446346431970596,
-0.05761701613664627,
0.008274292573332787,
-0.016792522743344307,
0.029209699481725693,
-0.02787494659423828,
-0.0018081071320921183,
-0.05390277877449989,
0.007630546111613512,
-0.060197535902261734,
0.010153754614293575,
0.022772913798689842,
-0.004272154066711664,
0.04030473530292511,
0.050588421523571014,
0.00938869547098875,
-0.08058284968137741,
-0.013020927086472511,
-0.04912388697266579,
-0.018817339092493057,
0.060076434165239334,
0.019489401951432228,
0.019304657354950905,
-0.05191952735185623,
0.028956405818462372,
-0.05325838550925255,
-0.005659277085214853,
0.012024395167827606,
-0.010686730965971947,
-0.026370057836174965,
0.019442763179540634,
-0.049146536737680435,
0.014500439167022705,
0.014499003067612648,
-0.07727006822824478,
-0.019265180453658104,
-0.009897067211568356,
-0.019497722387313843,
0.012073167599737644,
0.03606598824262619,
0.009901463985443115,
0.0237869992852211,
0.021757397800683975,
0.010641914792358875,
0.03659176826477051,
-0.005411958787590265,
0.02643759362399578,
-0.05894249677658081,
0.020764274522662163,
-0.010708838701248169,
0.07144564390182495,
0.0006725899875164032,
-0.012361730448901653,
0.02176651731133461,
0.012483985163271427,
-0.038894396275281906,
0.015490192919969559,
0.025362126529216766,
0.021408792585134506,
-0.036198776215314865,
-0.0575086772441864,
-0.0024070555809885263,
-0.0005301694618538022,
0.018183093518018723,
0.03143034875392914,
0.0008810936706140637,
-0.010343662463128567,
0.009683160111308098,
0.06315585225820541,
0.0067792488262057304,
0.031631939113140106,
0.004045403562486172,
0.002898272592574358,
-0.02546236664056778,
0.01708889938890934,
0.002442536409944296,
0.020465578883886337,
0.047746192663908005,
-0.005040719173848629,
0.09455513954162598,
0.004800166003406048,
0.05991077050566673,
-0.023496178910136223,
-0.009415043517947197,
-0.011280164122581482,
-0.009438388049602509,
-0.01885044388473034,
-0.01052929274737835,
-0.0036157285794615746,
-0.07362666726112366,
0.011447647586464882,
-0.030136272311210632,
0.02203911542892456,
0.06217515468597412,
0.029372574761509895,
0.025720808655023575,
-0.003721262328326702,
0.01782573014497757,
-0.036258090287446976,
-0.011848928406834602,
0.023716812953352928,
0.052914705127477646,
0.03918375447392464,
0.0512491837143898,
0.0036636581644415855,
0.01138298399746418,
0.014932510443031788,
-0.04109296202659607,
-0.021522529423236847,
0.030885066837072372,
-0.008270167745649815,
0.016352666541934013,
0.04247494041919708,
0.025677332654595375,
-0.004110200330615044,
-0.03298751637339592,
-0.018900694325566292,
0.016249634325504303,
-0.0022221324034035206,
0.036178212612867355,
0.008084858767688274,
-0.02718832902610302,
-0.005602831486612558,
0.04681038483977318,
0.05328674614429474,
0.01195476669818163,
0.065923772752285,
-0.01683996059000492,
-0.04546025022864342,
0.059998080134391785,
-0.061171431094408035,
-0.03706180676817894,
0.03372523933649063,
-0.0210244283080101,
0.015725359320640564,
0.0380706712603569,
-0.02989542856812477,
0.035442814230918884,
0.014441896229982376,
0.008296524174511433,
-0.004288091324269772,
0.053167592734098434,
-0.0014933733036741614,
0.03256511315703392,
0.046962130814790726,
-0.012540187686681747,
0.0018257946940138936,
-0.001545681618154049,
-0.0468839630484581,
-0.006446267943829298,
-0.03673838824033737,
-0.04087483137845993,
0.010009690187871456,
-0.027578622102737427,
-0.043199796229600906,
-0.009893674403429031,
0.0395192950963974,
-0.0150568513199687,
0.034080322831869125,
-0.026784444227814674,
0.06532454490661621,
-0.06910170614719391,
0.041375190019607544,
-0.0265553817152977,
-0.036848511546850204,
-0.017316607758402824,
0.011946484446525574,
0.015180971473455429,
0.003778803860768676,
-0.036575522273778915,
-0.04137340933084488,
0.016086198389530182,
0.00009673646127339453,
-0.03087538667023182,
-0.025291364639997482,
0.0014395787147805095,
0.014390937983989716,
0.041637785732746124,
0.0725465640425682,
-0.02434593439102173,
-0.023709818720817566,
-0.010787536390125751,
-0.008497238159179688,
0.030155183747410774,
-0.039682019501924515,
-0.0000539584580110386,
0.031032178550958633,
0.009160812012851238,
0.022850943729281425,
-0.040390584617853165,
0.006570771802216768,
-0.020140836015343666,
-0.0299957487732172,
-0.03261854127049446,
0.04680212587118149,
0.007713992614299059,
0.022231245413422585,
-0.009266662411391735,
0.03639517351984978,
-0.010032459162175655,
0.0194410253316164,
-0.04578006640076637,
-0.03914748877286911,
-0.019448108971118927,
0.025308869779109955,
0.009675106033682823,
-0.012311586178839207,
-0.0034881255123764277,
0.023667823523283005,
-0.03457780182361603,
-0.038861896842718124,
-0.011472492478787899,
0.03017091192305088,
-0.022072015330195427,
0.022478686645627022,
0.024927349761128426,
-0.027176275849342346,
0.044718556106090546,
0.020674075931310654,
0.026366781443357468,
0.0226029921323061,
-0.01734805479645729,
0.02637188509106636,
0.025054696947336197,
-0.04945957288146019,
0.024411333724856377,
-0.008699470199644566,
-0.000549549120478332,
0.03770175948739052,
-0.004151681903749704,
-0.06089421361684799,
0.03269621729850769,
0.03022662363946438,
0.010859976522624493,
0.018510445952415466,
0.08470441401004791,
-0.017249472439289093,
-0.04722910374403,
0.05854504182934761,
0.02422371692955494,
0.023304039612412453,
0.034083154052495956,
0.026880895718932152,
0.04970787838101387,
-0.030929598957300186,
-0.03422490507364273,
-0.021238382905721664,
-0.03104148618876934,
-0.024241242557764053,
-0.02042005956172943,
-0.03205426409840584,
-0.09104734659194946,
0.008966329507529736,
0.03887329623103142,
-0.013594971038401127,
-0.05319938808679581,
0.01739436760544777,
0.03985920175909996,
-0.08676919341087341,
-0.015797486528754234,
0.011015498079359531,
0.014332658611238003,
0.004269507247954607,
-0.0315122976899147,
0.00208789249882102,
0.008603319525718689,
0.029483340680599213,
0.01096046157181263,
0.010018941015005112,
-0.0036763993557542562,
-0.005989317782223225,
0.031624097377061844,
0.04318632185459137,
0.01101271715015173,
-0.005340354982763529,
-0.07278567552566528,
0.007911521941423416,
0.015703942626714706,
-0.04129546508193016,
0.01739586889743805,
-0.007413365412503481,
0.03145761415362358,
0.07591617852449417,
0.052221279591321945,
0.01578199304640293,
-0.006544312462210655,
0.003276114584878087,
-0.018797291442751884,
0.014057150110602379,
-0.027636172249913216,
0.003912495449185371,
0.011663675308227539,
0.039978720247745514,
-0.000054468331654788926,
0.018924253061413765,
-0.04033036530017853,
0.018081486225128174,
-0.024007707834243774,
-0.060566067695617676,
-0.044018689543008804,
0.036931976675987244,
-0.012260195799171925,
-0.02851877547800541,
0.011659043841063976,
-0.0037404317408800125,
-0.005825136322528124,
-0.05038692429661751,
0.007996170781552792,
0.03793539106845856,
0.020561382174491882,
0.0034158455673605204,
-0.01126091182231903,
0.03705295920372009,
0.020745333284139633,
-0.02499985881149769,
-0.027539370581507683,
0.04010488837957382,
-0.03600620478391647,
0.031364135444164276,
0.0581069216132164,
0.005667129997164011,
-0.0007593993213959038,
0.051598452031612396,
-0.019678769633173943,
0.022927962243556976,
-0.009303826838731766,
0.06795905530452728,
0.05397583544254303,
-0.018444664776325226,
0.006758210249245167,
-0.00044169381726533175,
0.009149582125246525,
0.014702747575938702,
-0.010999660938978195,
0.055411774665117264,
0.0425649993121624,
-0.002906409092247486,
-0.03410578891634941,
-0.013598968274891376,
0.015149001963436604,
0.00043113535502925515
] |
Séries / Divisions :
IS - BASE, RPPM - RCM
Texte :
L'article
108 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a inséré une clause générale anti-abus en matière d'impôt sur les sociétés à
l'article 205 A du code général des impôts (CGI).
Cet article a transposé la clause anti-abus générale prévue à l’article 6 de la
directive (UE) 2016/1164 du Conseil du 12 juillet 2016 établissant des règles pour
lutter contre les pratiques d’évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur (dite « ATAD » pour anti-tax avoidance directive).
La formulation de cette clause anti-abus est analogue à celle prévue à
l’article 119 ter du CGI.
Corrélativement, l'article 108 de la loi de finances pour 2019 a abrogé le k du 6 de
l'article 145 du CGI qui prévoyait une clause anti-abus spécifique au régime des sociétés mères et filiales.
Ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2019.
Des commentaires seront apportés prochainement sur les aménagements du régime de l’intégration fiscale et du régime des
sociétés mères prévus par
l’article
32 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.
Actualité liée :
X
Documents liés :
BOI-IS-BASE : IS - Base d'imposition
BOI-IS-BASE-10-10-10-10 : IS - Base d'imposition - Produits de
participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Conditions d'application du régime spécial - Conditions
relatives aux sociétés éligibles
BOI-IS-BASE-10-10-20 : IS - Base d'imposition - Produits de
participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Définition des produits en cause et modalités de prise en
compte des charges y afférentes
BOI-IS-BASE-70 :IS - Base d'imposition - Exclusion des montages mis en
place dans un but principalement fiscal
BOI-RPPM-RCM-30-30-20-10 : RPPM - Revenus de capitaux mobiliers, gains
et profits assimilés - Modalités particulières d’imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Exonérations totales ou partielles de retenue à la
source - Régime de droit commun pour les dividendes distribués aux sociétés mères européennes
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00147
|
https://bofip.impots.gouv.fr/bofip/11799-PGP.html/identifiant=ACTU-2019-00147
|
2019-07-03 00:00:00
|
6946e0cdd95ad37b3aef93f952a4855c1435843a032e628be8687dfa80a685a5
|
[
-0.03783109039068222,
0.007058969233185053,
-0.06723492592573166,
0.051227714866399765,
-0.0247501228004694,
-0.0314934216439724,
-0.050431668758392334,
-0.015261131338775158,
0.0658988356590271,
-0.08741473406553268,
-0.020657554268836975,
0.03256268426775932,
-0.0004396327422000468,
-0.03989135101437569,
-0.11455336958169937,
0.03657245635986328,
0.08338113129138947,
0.023895321413874626,
0.012825691141188145,
-0.009593991562724113,
0.06457588076591492,
0.05237378180027008,
0.022099733352661133,
0.03634418174624443,
-0.01146438717842102,
0.021056456491351128,
0.0457533597946167,
-0.035307787358760834,
-0.026160305365920067,
-0.026991918683052063,
-0.005483224056661129,
-0.02600277215242386,
0.010697154328227043,
0.04550014063715935,
0.021244626492261887,
-0.05233105272054672,
0.019420692697167397,
-0.011485363356769085,
-0.038514286279678345,
0.016087813302874565,
0.01851077191531658,
-0.03399493917822838,
-0.02685266174376011,
0.014223955571651459,
0.028673361986875534,
-0.02711290679872036,
0.0011084143770858645,
0.06505273282527924,
-0.03804308921098709,
-0.005725550465285778,
-0.026588115841150284,
0.027455586940050125,
0.020499225705862045,
0.019619395956397057,
0.01235762145370245,
0.06889446824789047,
-0.08300428092479706,
-0.0008780137868598104,
0.01661447435617447,
-0.023369302973151207,
-0.03529644384980202,
-0.0020478705409914255,
-0.036070238798856735,
0.02342374064028263,
-0.05828168988227844,
-0.05073394626379013,
0.007652795407921076,
-0.05033280327916145,
0.1342053860425949,
-0.02833874337375164,
0.003964308183640242,
0.06939395517110825,
0.009441632777452469,
0.03484860807657242,
0.05486612021923065,
0.07408074289560318,
-0.07419847697019577,
-0.03879281133413315,
0.00435779569670558,
0.026296209543943405,
-0.02520204521715641,
-0.029575424268841743,
0.057900674641132355,
0.016393514350056648,
-0.017003146931529045,
-0.00407886877655983,
0.01141541637480259,
-0.028648221865296364,
-0.031097063794732094,
0.02520456723868847,
-0.030370473861694336,
0.008086152374744415,
-0.04965873435139656,
0.05225116387009621,
0.014882929623126984,
0.0805782601237297,
-0.05438873544335365,
0.02115289308130741,
0.037139128893613815,
0.01096040103584528,
-0.06409376859664917,
0.02221236564218998,
0.023612502962350845,
-0.02806699275970459,
-0.0021222461946308613,
-0.10561123490333557,
0.01171647198498249,
-0.06823907792568207,
-0.0172260869294405,
0.014819933101534843,
-0.04383107274770737,
-0.019481973722577095,
-0.040211938321590424,
-0.030116265639662743,
-0.06032706797122955,
0.1096666231751442,
0.034024570137262344,
-0.003118541557341814,
0.09541379660367966,
0.06497971713542938,
-0.009381396695971489,
-0.003717586398124695,
-0.03429955244064331,
-0.0068295965902507305,
-0.07946362346410751,
0.001335975481197238,
0.001051856204867363,
-0.007619725540280342,
-0.009311171248555183,
0.008196755312383175,
0.06246509775519371,
-0.02887161821126938,
-0.05339876562356949,
0.01283351331949234,
-0.01639178954064846,
-0.011875339783728123,
-0.03851255401968956,
0.07438603788614273,
0.01591651141643524,
-0.011285077780485153,
-0.07427384704351425,
0.019728777930140495,
-0.034610334783792496,
0.0005311471759341657,
-0.02671036683022976,
0.036755308508872986,
-0.06047084927558899,
-0.0319473072886467,
0.03765972703695297,
-0.05257357284426689,
-0.019348453730344772,
0.03152952715754509,
-0.015342180617153645,
-0.03640558198094368,
0.012141434475779533,
-0.03302251547574997,
0.02140921913087368,
0.02475106343626976,
-0.03888791427016258,
-0.0379190668463707,
0.011203541420400143,
-0.016023261472582817,
0.032563336193561554,
-0.0018828761531040072,
-0.02083851769566536,
-0.02987639605998993,
0.03719688951969147,
0.01088468637317419,
0.02474191039800644,
0.04520433023571968,
-0.004540613852441311,
0.056226857006549835,
-0.0033627250231802464,
0.009837144985795021,
-0.006208098493516445,
0.011751052923500538,
-0.007383859716355801,
0.02674330584704876,
-0.037307266145944595,
0.04045441001653671,
-0.05651503801345825,
-0.08647281676530838,
-0.008792957291007042,
-0.008923646062612534,
0.038175951689481735,
0.025509191676974297,
-0.06761563569307327,
-0.019327489659190178,
0.0007510721916332841,
0.018050970509648323,
-0.028244102373719215,
-0.023216448724269867,
-0.058175228536129,
0.01561656966805458,
-0.017569810152053833,
-0.039500642567873,
-0.00715649826452136,
0.02089008130133152,
0.03183802589774132,
-0.009441561996936798,
0.03739362955093384,
0.035300757735967636,
-0.01808004081249237,
0.0429229661822319,
-0.026839544996619225,
-0.05997543781995773,
-0.05555626004934311,
0.06225089356303215,
0.019310172647237778,
0.03482268378138542,
0.08345603942871094,
-0.019657868891954422,
0.003925895784050226,
0.057283733040094376,
-0.05182027444243431,
-0.024809924885630608,
0.011044287122786045,
0.00040468625957146287,
-0.0021660826168954372,
-0.04211914539337158,
-0.016768362373113632,
0.027999209240078926,
-0.05372151732444763,
-0.060459334403276443,
0.010813009925186634,
0.02920307032763958,
-0.01723412424325943,
0.025625158101320267,
-0.026113374158740044,
-0.034040212631225586,
0.02008642628788948,
0.034815508872270584,
0.03692587465047836,
0.021811986342072487,
0.028739742934703827,
0.036432571709156036,
0.01772240735590458,
-0.005429820157587528,
0.039260704070329666,
0.04130949825048447,
0.024531269446015358,
-0.01695539988577366,
0.07292082905769348,
0.06129411980509758,
-0.014851461164653301,
0.0012700629886239767,
-0.01145881600677967,
-0.008618074469268322,
0.02708558365702629,
0.017821891233325005,
-0.03881616145372391,
0.06787558645009995,
-0.01781010441482067,
-0.022023584693670273,
0.021953575313091278,
-0.060988400131464005,
0.01718108355998993,
0.016032012179493904,
-0.013085211627185345,
-0.02190772444009781,
-0.0040348791517317295,
0.008834166452288628,
0.04009848088026047,
-0.03877710923552513,
0.0058220368809998035,
-0.07658889889717102,
0.03304652124643326,
0.020548397675156593,
-0.04202212020754814,
0.010262448340654373,
0.01898462139070034,
0.05951919034123421,
0.000014845368241367396,
0.05848406255245209,
-0.017963748425245285,
-0.006364246364682913,
-0.013782891444861889,
-0.04252573102712631,
0.004672945477068424,
0.02075476013123989,
0.000058191602875012904,
0.022064022719860077,
-0.01383744552731514,
-0.02236681431531906,
-0.07393698394298553,
0.006289985496550798,
0.030085282400250435,
-0.030627436935901642,
-0.05584343150258064,
0.0014802126679569483,
-0.00011735620500985533,
0.030944528058171272,
-0.012531772255897522,
0.04675773158669472,
0.010500316508114338,
0.012845613993704319,
-0.01706010289490223,
0.02148406021296978,
-0.020358169451355934,
0.01586548052728176,
0.026330752298235893,
-0.002181919990107417,
0.011311974376440048,
0.031125709414482117,
-0.016225263476371765,
-0.04377848282456398,
-0.028305377811193466,
-0.03377943113446236,
0.039590023458004,
0.07141943275928497,
-0.05385921895503998,
0.02064339630305767,
0.020862825214862823,
-0.04987780377268791,
0.07749971747398376,
0.03463282808661461,
0.02654869854450226,
0.03281736373901367,
0.026226751506328583,
-0.03521939367055893,
0.0018768422305583954,
0.07640141993761063,
-0.007696636952459812,
0.047503456473350525,
-0.015947116538882256,
-0.020739460363984108,
0.016756553202867508,
0.012000960297882557,
-0.06076642870903015,
-0.027114111930131912,
-0.03305789828300476,
0.01800900511443615,
0.0284586064517498,
0.009931842796504498,
0.013201812282204628,
0.0059924800880253315,
-0.06564045697450638,
-0.008772802539169788,
0.035829003900289536,
0.04465911164879799,
0.04829132929444313,
0.011529667302966118,
-0.08128977566957474,
-0.03158213198184967,
0.06177520751953125,
-0.005887589883059263,
0.001672676531597972,
0.004755845759063959,
0.030897116288542747,
-0.0021729415748268366,
0.021191583946347237,
0.03925631195306778,
-0.013653092086315155,
0.05431288853287697,
-0.00894495565444231,
0.015327660366892815,
-0.028440777212381363,
-0.02364150993525982,
-0.04099920019507408,
0.0157662071287632,
-0.020707855001091957,
0.0017396355979144573,
-0.023394381627440453,
0.0394677110016346,
0.021992916241288185,
0.011856426484882832,
0.006025908514857292,
-0.038537051528692245,
0.0038345695938915014,
0.024630913510918617,
-0.004485812969505787,
0.03945790231227875,
-0.013491588644683361,
-0.0072352285496890545,
-0.03763921558856964,
0.04419722408056259,
-0.009576721116900444,
0.03225567191839218,
0.02815801277756691,
0.0033740000799298286,
-0.0032620872370898724,
-0.02636164240539074,
0.05816390737891197,
-0.03636811673641205,
0.02224922738969326,
0.08375295996665955,
0.012352416291832924,
-0.02545832097530365,
-0.044209074229002,
0.020403167232871056,
-0.0250896904617548,
0.015134433284401894,
-0.025452613830566406,
-0.000715688627678901,
0.021480269730091095,
0.006088254973292351,
-0.00364579726010561,
0.009436937980353832,
-0.0014231621753424406,
-0.028699219226837158,
-0.00918522197753191,
0.015726197510957718,
0.02416788786649704,
0.01945827156305313,
0.009661831893026829,
-0.040063854306936264,
0.03512165695428848,
-0.03811994567513466,
0.0036101085133850574,
-0.012826324440538883,
0.06658708304166794,
0.019676608964800835,
0.020581625401973724,
-0.03740108758211136,
0.025331025943160057,
0.058411821722984314,
0.024383705109357834,
0.04002857953310013,
0.14363864064216614,
-0.03325403109192848,
0.028632499277591705,
0.013688696548342705,
0.01760265603661537,
0.0019513331353664398,
-0.022219276055693626,
-0.03120896779000759,
0.03231494501233101,
0.0905674397945404,
-0.03319748118519783,
0.09514603018760681,
-0.026918454095721245,
-0.0019599641673266888,
-0.027674632146954536,
-0.020521609112620354,
-0.030808838084340096,
-0.047866735607385635,
-0.017391033470630646,
0.011820679530501366,
0.009400219656527042,
-0.0015789186581969261,
0.008075960911810398,
0.01599208265542984,
0.0009003939921967685,
-0.05146912485361099,
0.011247267946600914,
-0.004486721009016037,
0.011348860338330269,
0.08343935757875443,
-0.013820436783134937,
0.05291980504989624,
-0.05427779629826546,
0.008784647099673748,
-0.036485932767391205,
-0.019724464043974876,
0.0005291455890983343,
-0.0000020141144432272995,
-0.030790148302912712,
-0.0021997594740241766,
0.021410319954156876,
-0.004331357777118683,
-0.008690834045410156,
-0.020766545087099075,
-0.028266068547964096,
-0.03146806359291077,
-0.002506954362615943,
0.02691461704671383,
-0.005194881930947304,
0.008556594140827656,
0.049986377358436584,
-0.0332508347928524,
-0.000221738446271047,
0.028891442343592644,
0.0274895541369915,
-0.010638359934091568,
-0.028065385296940804,
0.08152284473180771,
0.008189855143427849,
-0.015741832554340363,
-0.015443447045981884,
-0.04342265799641609,
0.015226570889353752,
0.018999062478542328,
-0.04834398999810219,
0.022062724456191063,
0.004944890737533569,
0.036949291825294495,
-0.018549349159002304,
-0.03802131861448288,
0.003494001692160964,
-0.0003036934940610081,
0.025877853855490685,
0.03750992938876152,
0.006361518986523151,
-0.00025156227638944983,
0.029185088351368904,
0.047044381499290466,
-0.0092382887378335,
-0.00043877671123482287,
-0.04147179424762726,
-0.0026260458398610353,
-0.01551560964435339,
-0.088866226375103,
-0.025491759181022644,
0.02916567772626877,
0.041235409677028656,
-0.016321245580911636,
0.08261086046695709,
-0.014623749069869518,
0.040058087557554245,
-0.010202907025814056,
-0.017097007483243942,
-0.005258092191070318,
-0.07312142848968506,
0.013243729248642921,
-0.07113465666770935,
0.009937737137079239,
-0.08863067626953125,
-0.03688312694430351,
-0.027126479893922806,
0.0553075410425663,
0.029589733108878136,
0.037504032254219055,
-0.0009680521325208247,
0.00020420884538907558,
0.01139116007834673,
-0.05344872549176216,
-0.018362924456596375,
0.0048023103736341,
0.05240194872021675,
-0.04989635571837425,
0.03911181911826134,
0.024912945926189423,
0.024028029292821884,
-0.029485391452908516,
0.013493208214640617,
0.004492283798754215,
0.07242153584957123,
0.07494691759347916,
0.0012561316834762692,
-0.013919148594141006,
-0.011758101172745228,
0.013512881472706795,
0.09371527284383774,
-0.01746092364192009,
-0.013967001810669899,
-0.0013108893763273954,
0.0514557883143425,
-0.05190981924533844,
-0.04622881859540939,
-0.02720504254102707,
0.049031034111976624,
0.03020092472434044,
0.05094987526535988,
0.06518396735191345,
0.009768575429916382,
-0.04488740116357803,
0.02367349900305271,
0.0190746933221817,
-0.05534311756491661,
0.0736391544342041,
0.038967669010162354,
0.0041524129919707775,
-0.056557223200798035,
0.005302786361426115,
-0.0032761343754827976,
-0.03955473005771637,
0.016920480877161026,
-0.005109457764774561,
-0.02237183228135109,
0.001616041176021099,
0.0047076609916985035,
-0.03273797035217285,
-0.028439898043870926,
-0.01798478700220585,
0.00957397185266018,
0.027084989473223686,
-0.016475945711135864,
-0.09505517035722733,
-0.039954736828804016,
-0.012043994851410389,
-0.03828725591301918,
0.042428985238075256,
-0.029985714703798294,
0.004038915038108826,
-0.05450759083032608,
0.024283738806843758,
-0.033004313707351685,
0.0712239071726799,
-0.019986476749181747,
-0.03874734416604042,
0.02475500851869583,
0.04609035700559616,
0.015090523287653923,
-0.00625241082161665,
0.04133119434118271,
0.02413448877632618,
0.02254803664982319,
0.023030878975987434,
0.008325914852321148,
-0.03819287195801735,
0.034879446029663086,
-0.029128829017281532,
0.0285703856498003,
-0.06497987359762192,
0.04327337443828583,
0.055546797811985016,
0.03880786523222923,
-0.01135310996323824,
-0.03167783096432686,
0.03829188272356987,
-0.02913573943078518,
-0.0037798823323100805,
0.016240280121564865,
0.011488396674394608,
0.010434065945446491,
0.006097045261412859,
-0.019003720954060555,
-0.015781177207827568,
-0.015004930086433887,
-0.017176754772663116,
-0.022376928478479385,
-0.010886811651289463,
0.0816446915268898,
0.0058548892848193645,
-0.02357490547001362,
0.03128797188401222,
0.006265904754400253,
0.007180868647992611,
-0.043963026255369186,
-0.010318315587937832,
-0.01046401634812355,
-0.015483159571886063,
0.02149420976638794,
-0.03692373260855675,
-0.04862454533576965,
-0.018011681735515594,
-0.04291487857699394,
-0.04177123308181763,
-0.014987867325544357,
-0.04298443719744682,
-0.023736171424388885,
0.032079897820949554,
0.0096488231793046,
-0.009228287264704704,
0.05036330223083496,
0.03044901043176651,
0.01768569089472294,
0.01823839172720909,
-0.007593016605824232,
0.04160255193710327,
0.018648017197847366,
-0.045380670577287674,
0.021943440660834312,
-0.01755012571811676,
0.030641933903098106,
0.04840657487511635,
0.006513210944831371,
-0.011533217504620552,
0.043398912996053696,
0.06304150819778442,
0.011174122802913189,
0.048183947801589966,
0.054212991148233414,
-0.04923517256975174,
-0.04795824736356735,
0.020199792459607124,
0.03561616316437721,
0.05355706810951233,
0.04412790387868881,
0.017229152843356133,
0.027152758091688156,
-0.014041243121027946,
-0.06746824830770493,
-0.037413664162158966,
-0.01766357570886612,
0.006719586439430714,
-0.05188832804560661,
-0.036029089242219925,
-0.048549212515354156,
-0.02272963337600231,
0.03722045198082924,
-0.0375201441347599,
0.05381465703248978,
0.017412975430488586,
-0.013394742272794247,
-0.008863112889230251,
0.029217863455414772,
-0.00974596943706274,
0.004285966046154499,
0.02148904837667942,
-0.02698621340095997,
0.010073547251522541,
0.06292054802179337,
-0.00785916019231081,
0.054573021829128265,
-0.017490053549408913,
0.029937829822301865,
0.01643296331167221,
0.030765853822231293,
-0.04692051559686661,
0.019782042130827904,
-0.02660360187292099,
0.01715964637696743,
0.02822045609354973,
0.029218582436442375,
-0.008419930003583431,
0.015018736943602562,
0.020955534651875496,
0.017671862617135048,
0.04861808195710182,
0.06613210588693619,
0.025656670331954956,
-0.044486869126558304,
0.006106662563979626,
-0.03664863854646683,
0.030393341556191444,
-0.04274715110659599,
0.008181275799870491,
-0.027122071012854576,
0.04398740828037262,
0.013033941388130188,
0.00016036667511798441,
-0.026895588263869286,
0.0014888962032273412,
-0.0527394637465477,
0.02460094913840294,
0.023493699729442596,
0.05064784735441208,
-0.011568637564778328,
-0.026345795020461082,
0.030825505033135414,
0.017077140510082245,
-0.0028583647217601538,
-0.06295299530029297,
0.015919404104351997,
0.034280359745025635,
0.009197675622999668,
-0.050456296652555466,
-0.027650050818920135,
0.0041624256409704685,
0.018754424527287483,
-0.02864699624478817,
-0.01449098251760006,
-0.06141405552625656,
-0.05775207281112671,
-0.0014395415782928467,
0.012119827792048454,
-0.004313611891120672,
-0.02790776453912258,
-0.009141845628619194,
-0.04957149177789688,
0.02598317340016365,
-0.003333699656650424,
0.04249139502644539,
0.013803571462631226,
-0.01690843515098095,
-0.07342798262834549,
0.03488641232252121,
0.018490271642804146,
0.023503225296735764,
-0.00925499852746725,
-0.021058764308691025,
0.016533799469470978,
0.01723353937268257,
-0.028355088084936142,
-0.03082897886633873,
0.01764719747006893,
-0.02173464372754097
] |
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-2015-00003
|
https://bofip.impots.gouv.fr/bofip/9840-PGP.html/identifiant=ACTU-2015-00003
|
2015-01-07 00:00:00
|
a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1
|
[
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Série / Divisions :
BNC - BASE ; BNC - DECLA
Texte :
À compter de la campagne déclarative millésime 2019, les annexes 2035-A-SD, 2035-B-SD,
2035-E-SD, 2035-F-SD et 2035-G-SD ont été regroupées dans le formulaire n°
2035-LIASSE-BNC (CERFA n° 15945) disponible sur le site
www.impots.gouv.fr.
Actualité liée :
X
Documents liés :
BOI-BNC-BASE-40-60-40-20 : BNC - Base d'imposition - Dépenses - Frais généraux de transports et
déplacements - Frais de voiture
BOI-BNC-DECLA-10-30 : BNC - Régime de la déclaration contrôlée - Obligations déclaratives
Signataire des documents liés :
Maï-Caroline BULLIER, cheffe de bureau des professionnels et de l'action en recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00172
|
https://bofip.impots.gouv.fr/bofip/11980-PGP.html/identifiant=ACTU-2019-00172
|
2019-08-21 00:00:00
|
39411b66807d2fc94797231a3d860217abf361e48663795897b0d40cb9d58853
|
[
-0.04468335956335068,
0.042496416717767715,
-0.07450392842292786,
0.07723599672317505,
-0.055271364748477936,
-0.06428013741970062,
-0.012511818669736385,
0.039099376648664474,
0.10951898992061615,
-0.007361147087067366,
-0.00646141916513443,
-0.01300880778580904,
-0.022141460329294205,
-0.037685565650463104,
-0.020329361781477928,
0.05489514395594597,
0.08228770643472672,
0.054300129413604736,
0.09966016560792923,
-0.010175514034926891,
-0.005974696017801762,
0.03323094919323921,
0.04213029891252518,
0.037767451256513596,
0.0037963546346873045,
0.07487581670284271,
0.056225258857011795,
-0.061843786388635635,
-0.02499915100634098,
-0.010121556930243969,
-0.08193574845790863,
-0.00987844355404377,
0.021757416427135468,
0.059047482907772064,
0.0017072827322408557,
-0.010506811551749706,
-0.022447844967246056,
0.0076789469458162785,
-0.025985313579440117,
-0.006944861263036728,
0.041355304419994354,
-0.01819579303264618,
0.010262412950396538,
-0.015096517279744148,
0.01948980614542961,
-0.029960988089442253,
-0.017224103212356567,
0.015567402355372906,
0.013918730430305004,
0.10971656441688538,
-0.005020868498831987,
0.00742294592782855,
0.012960943393409252,
0.013083530589938164,
0.03887797147035599,
0.07261011749505997,
-0.08264690637588501,
0.052464887499809265,
0.08642380684614182,
-0.028965219855308533,
-0.05514153465628624,
-0.0017476928187534213,
-0.053531914949417114,
-0.012701762840151787,
-0.017997262999415398,
-0.02520819567143917,
0.00034909325768239796,
-0.02758929319679737,
0.14229613542556763,
0.003212684066966176,
-0.006981005892157555,
0.041924670338630676,
-0.01163261104375124,
0.05590033903717995,
0.03123432584106922,
0.07137301564216614,
0.0076973941177129745,
0.022807341068983078,
-0.016730276867747307,
0.038502972573041916,
-0.03873354569077492,
-0.006238893605768681,
0.04391482099890709,
0.003200930543243885,
0.017425302416086197,
-0.033721908926963806,
0.05861419811844826,
-0.034412745386362076,
-0.052121203392744064,
0.026380551978945732,
-0.008765866048634052,
0.013886731117963791,
-0.005360283423215151,
0.09754416346549988,
-0.023744653910398483,
0.07401389628648758,
-0.041341204196214676,
-0.02031319960951805,
0.015469503588974476,
0.013477131724357605,
0.0015764465788379312,
-0.026956191286444664,
-0.01111712958663702,
-0.046204641461372375,
0.03880317881703377,
-0.023616435006260872,
0.02565385214984417,
-0.03346634283661842,
-0.0517997145652771,
0.009856375865638256,
-0.06955747306346893,
-0.017214518040418625,
-0.0033894339576363564,
-0.01506777573376894,
-0.051223162561655045,
0.09762299805879593,
0.025988848879933357,
-0.05052131414413452,
0.02785755693912506,
0.04875951260328293,
-0.01799793541431427,
0.03946027532219887,
-0.06515294313430786,
-0.08024069666862488,
-0.10239268094301224,
0.033505525439977646,
0.001394503517076373,
0.009568922221660614,
-0.005037837196141481,
-0.12484878301620483,
0.0663936585187912,
0.026425981894135475,
0.01635999232530594,
-0.041173603385686874,
-0.00640340568497777,
0.03557636961340904,
-0.05227893963456154,
0.06000968813896179,
0.0034379176795482635,
-0.010471615940332413,
-0.044599901884794235,
-0.034129779785871506,
-0.06854087859392166,
0.063011035323143,
-0.004713411442935467,
-0.00037652981700375676,
-0.04191628843545914,
-0.006352046970278025,
0.017536897212266922,
0.009511078707873821,
-0.021286319941282272,
0.0289482232183218,
0.024728337302803993,
-0.004840895067900419,
-0.007383136544376612,
-0.017337074503302574,
-0.0015754736959934235,
0.051012709736824036,
-0.02780323475599289,
-0.024255091324448586,
-0.017557574436068535,
-0.024781305342912674,
0.0021583654452115297,
0.0038183731958270073,
-0.05654332414269447,
-0.08010340481996536,
-0.011418606154620647,
0.013465868309140205,
-0.0037450820673257113,
0.026796814054250717,
-0.040960412472486496,
0.047886140644550323,
0.029108336195349693,
0.00014312217535916716,
-0.038233138620853424,
0.01223649363964796,
-0.007541380822658539,
-0.006077499594539404,
-0.037427932024002075,
0.07422374933958054,
-0.0018472183728590608,
-0.06105013191699982,
-0.013140436261892319,
-0.010392796248197556,
0.03309543430805206,
-0.014527492225170135,
-0.007428837940096855,
-0.025575198233127594,
0.0022471193224191666,
-0.01758168637752533,
-0.02846546098589897,
0.0004403323109727353,
-0.044894225895404816,
0.01018628291785717,
0.014631654135882854,
-0.05041411146521568,
-0.03582942113280296,
0.05532575026154518,
0.00199708784930408,
-0.002146933926269412,
-0.013013055548071861,
0.051689207553863525,
0.014646616764366627,
0.015051761642098427,
-0.03651650995016098,
-0.02387259714305401,
-0.019937293604016304,
-0.021832121536135674,
0.01515275053679943,
0.0023557129316031933,
0.07316114753484726,
-0.03269520401954651,
0.032377563416957855,
0.03982637822628021,
-0.02834920398890972,
-0.026052385568618774,
-0.03465695679187775,
-0.039809826761484146,
0.028090950101614,
-0.05148230120539665,
-0.01174340583384037,
-0.017384570091962814,
-0.08831065893173218,
-0.018680330365896225,
0.0331515371799469,
0.02116464078426361,
-0.011243424378335476,
0.034005459398031235,
0.09244923293590546,
-0.004447426646947861,
0.05138887092471123,
-0.05391555652022362,
0.003850327106192708,
0.003096609842032194,
0.027735155075788498,
-0.03381159529089928,
0.013208416290581226,
0.00896014366298914,
0.034095749258995056,
0.04352032393217087,
-0.005297477822750807,
-0.021894903853535652,
0.08341101557016373,
0.04991808906197548,
0.000048864669224713,
-0.005225039087235928,
-0.062509685754776,
-0.03568672388792038,
-0.012287672609090805,
0.02795255184173584,
-0.0009571770206093788,
0.06123978644609451,
-0.008481529541313648,
-0.023437414318323135,
-0.02660088986158371,
0.03918488696217537,
0.003404974238947034,
0.017767559736967087,
-0.020716067403554916,
-0.020930930972099304,
-0.021077245473861694,
-0.024495432153344154,
-0.022204197943210602,
-0.003503606654703617,
0.011040212586522102,
-0.05729024484753609,
0.03753950446844101,
-0.02384667471051216,
-0.07143545895814896,
-0.026310531422495842,
-0.042311325669288635,
0.035578686743974686,
0.020010875537991524,
0.015489264391362667,
-0.040207862854003906,
-0.01945105753839016,
0.019503256306052208,
0.001543547259643674,
0.001118177897296846,
-0.005038405768573284,
0.015275562182068825,
-0.024429984390735626,
-0.10251771658658981,
-0.011854254640638828,
-0.0009662709198892117,
-0.0125175965949893,
0.023080607876181602,
0.02069854736328125,
0.002452195854857564,
0.06341491639614105,
0.012535535730421543,
0.0017333788564428687,
-0.04015972837805748,
0.05585458502173424,
0.07541802525520325,
-0.018647432327270508,
-0.02568446844816208,
0.027628347277641296,
0.036266524344682693,
-0.022278068587183952,
0.0007331704255193472,
0.007896412163972855,
-0.02680828608572483,
-0.0147496797144413,
-0.025713862851262093,
0.010257956571877003,
-0.03641347214579582,
-0.052026327699422836,
0.03979716822504997,
0.04693823680281639,
-0.002610865281894803,
0.009093452244997025,
0.007921867072582245,
-0.024460984393954277,
0.030292483046650887,
0.02005411684513092,
0.00497214961796999,
0.011944914236664772,
-0.054594967514276505,
-0.05408512055873871,
-0.0013114240719005466,
0.11171407252550125,
-0.003827250562608242,
0.04581427946686745,
-0.012390045449137688,
-0.0257748831063509,
0.004228995181620121,
0.04450720548629761,
-0.057233136147260666,
-0.03671097755432129,
-0.04346693679690361,
0.032766181975603104,
0.041068460792303085,
-0.06346618384122849,
0.018582819029688835,
0.07492201775312424,
0.035525161772966385,
-0.00753063103184104,
0.0044982824474573135,
0.03994273021817207,
0.03608104586601257,
-0.022300153970718384,
-0.04968658462166786,
-0.014307396486401558,
0.0762743279337883,
-0.039659954607486725,
0.026025088503956795,
-0.012818223796784878,
0.0041097006760537624,
-0.01930270902812481,
0.021573936566710472,
-0.0008329758420586586,
0.04158932343125343,
0.0892120748758316,
0.0005242088809609413,
0.010841903276741505,
-0.03744645044207573,
0.016091052442789078,
-0.0635392814874649,
0.026343844830989838,
0.014842835254967213,
-0.010772395879030228,
-0.017107250168919563,
0.042110294103622437,
-0.0007122112438082695,
0.007320552598685026,
0.0086896400898695,
-0.031534258276224136,
-0.0029503353871405125,
0.055589307099580765,
-0.002976685296744108,
-0.008295569568872452,
0.016257040202617645,
0.05180259793996811,
0.015620769932866096,
0.004476048517972231,
0.008256170898675919,
0.0584074966609478,
0.011653332971036434,
0.021764451637864113,
0.011623802594840527,
0.009761987254023552,
-0.0015559853054583073,
0.026658589020371437,
0.017967524006962776,
0.006987141910940409,
-0.030542679131031036,
0.006590560078620911,
0.0056321886368095875,
-0.015995029360055923,
0.004703370854258537,
-0.016864968463778496,
-0.00656347768381238,
0.02241898886859417,
0.003376835258677602,
-0.013857562094926834,
0.03656350448727608,
0.04504106938838959,
-0.00825677439570427,
0.011735569685697556,
0.01440033782273531,
0.004965981934219599,
0.0264720618724823,
0.024503717198967934,
0.011091181077063084,
0.02831367589533329,
0.00521052023395896,
-0.043273553252220154,
-0.05008278414607048,
-0.012699542567133904,
0.006590038537979126,
-0.020497143268585205,
0.0026322798803448677,
-0.02939819172024727,
-0.012307816185057163,
0.012564403004944324,
0.03560349717736244,
0.0217257272452116,
0.15303340554237366,
-0.03908276557922363,
0.01639096811413765,
0.04007626324892044,
0.0036446587182581425,
-0.048102524131536484,
-0.041947200894355774,
-0.04457642883062363,
0.04808274656534195,
0.05297933891415596,
-0.014162498526275158,
0.05370777100324631,
-0.02123664878308773,
0.03779686614871025,
-0.038471464067697525,
-0.05825084447860718,
0.007070248946547508,
-0.0009835079545155168,
-0.034783173352479935,
-0.040969930589199066,
0.013199612498283386,
0.02523491159081459,
0.009524717926979065,
0.00969091709703207,
0.010639792308211327,
-0.04695206508040428,
-0.03161279857158661,
-0.02840455435216427,
0.0013163660187274218,
0.11542308330535889,
-0.013247238472104073,
0.008382393978536129,
-0.03810921683907509,
0.024732425808906555,
-0.06881678849458694,
0.008861369453370571,
0.018894169479608536,
-0.002601682674139738,
-0.020347703248262405,
0.012717284262180328,
0.0036228380631655455,
-0.016968106850981712,
-0.008561796508729458,
-0.02219393104314804,
-0.021440036594867706,
-0.026664230972528458,
-0.017856571823358536,
0.006970875896513462,
0.04506232216954231,
0.041934818029403687,
0.0032078842632472515,
0.018687162548303604,
0.04961521551012993,
-0.0038079579826444387,
0.006766455247998238,
-0.0250855665653944,
-0.013479304499924183,
0.0415683314204216,
-0.013023972511291504,
0.006075102835893631,
0.04210493713617325,
0.04685824736952782,
0.016769690439105034,
0.027705084532499313,
-0.02218753844499588,
0.010058222338557243,
0.03032803349196911,
0.0091428617015481,
-0.042630039155483246,
-0.04715380817651749,
0.00161225744523108,
0.028449567034840584,
0.014808434061706066,
0.05545119196176529,
0.04522555693984032,
-0.04092841595411301,
0.016063470393419266,
0.04712534695863724,
-0.04667177423834801,
0.027213091030716896,
-0.019613116979599,
-0.02635626308619976,
-0.024281049147248268,
-0.034563176333904266,
0.0006011332734487951,
-0.004113849252462387,
0.036579497158527374,
-0.023092960938811302,
0.0995648056268692,
-0.027575228363275528,
0.012092205695807934,
-0.01369814295321703,
0.01326754316687584,
-0.010830375365912914,
-0.011294896714389324,
-0.03436177596449852,
-0.04615909606218338,
-0.01753179356455803,
-0.015052255243062973,
-0.012439137324690819,
-0.08268275856971741,
0.05793920159339905,
0.04677698761224747,
0.02384682558476925,
0.03801407292485237,
-0.0005442233523353934,
-0.0057137818075716496,
-0.0024154342245310545,
-0.04613008722662926,
-0.008984589949250221,
0.06962884217500687,
0.01639576628804207,
0.012987066060304642,
-0.022913631051778793,
0.011974958702921867,
-0.01102898083627224,
-0.018114745616912842,
0.042574819177389145,
0.02788987010717392,
0.03797109052538872,
0.02088596113026142,
-0.026646172627806664,
-0.056918155401945114,
0.00011624693433986977,
0.03333049640059471,
-0.009467783384025097,
0.047973159700632095,
0.03713052347302437,
0.017629332840442657,
-0.014560000039637089,
-0.03658236190676689,
-0.052332665771245956,
0.006819814909249544,
0.04551858454942703,
0.03430618718266487,
0.06273410469293594,
-0.02605660818517208,
-0.06955809891223907,
0.0584135577082634,
0.02897445484995842,
-0.010880610905587673,
0.09896814078092575,
0.023355133831501007,
-0.009941287338733673,
-0.022687038406729698,
-0.0072111282497644424,
0.06357363611459732,
0.003943087998777628,
-0.03020070679485798,
-0.00007495780300814658,
0.0385284349322319,
0.004590372554957867,
0.03601977601647377,
0.021014105528593063,
0.0061867861077189445,
-0.0036082074511796236,
-0.006515759974718094,
-0.03700678423047066,
-0.023255109786987305,
-0.021976610645651817,
-0.03605573624372482,
-0.004513164050877094,
-0.04668591544032097,
0.002495099324733019,
-0.035559505224227905,
-0.0009349336032755673,
-0.0014093273784965277,
0.03555062413215637,
-0.06309487670660019,
0.023897752165794373,
-0.003916447050869465,
-0.029480691999197006,
-0.008631336502730846,
0.0566374771296978,
0.008114471100270748,
-0.019547492265701294,
0.052046582102775574,
0.018568210303783417,
-0.02658083476126194,
-0.00519360089674592,
0.02555793523788452,
-0.05277559161186218,
0.010771696455776691,
-0.01743524707853794,
0.040039148181676865,
-0.03288304805755615,
0.049343910068273544,
0.05286528170108795,
0.010323149152100086,
-0.02287333644926548,
-0.015458888374269009,
0.0091127660125494,
0.011785686016082764,
-0.023418216034770012,
0.020584478974342346,
0.04600284993648529,
-0.0539410263299942,
0.021834852173924446,
-0.06171950697898865,
-0.010637745261192322,
-0.04323625564575195,
0.04562653973698616,
-0.0426783487200737,
0.02009398862719536,
0.05757514387369156,
0.002060921397060156,
-0.035529423505067825,
0.0011491581099107862,
0.0021355650387704372,
-0.025456149131059647,
-0.03067132830619812,
-0.021841179579496384,
-0.01143798977136612,
-0.0024149022065103054,
-0.007614784874022007,
-0.01597002148628235,
-0.053810521960258484,
0.03708924725651741,
-0.03562410548329353,
-0.023799896240234375,
0.03536181151866913,
-0.010736117139458656,
-0.008011650294065475,
0.036427583545446396,
0.009122776798903942,
-0.009811123833060265,
0.01425403542816639,
-0.05004800856113434,
-0.002932238159701228,
-0.01655399613082409,
0.013540276326239109,
0.02422936074435711,
0.04062720760703087,
-0.061168063431978226,
0.04739116504788399,
-0.041245538741350174,
0.03165581449866295,
0.0036837002262473106,
-0.03335639834403992,
-0.007788974791765213,
0.07294679433107376,
0.07293622940778732,
0.03866942226886749,
0.033479269593954086,
0.055643148720264435,
-0.04592113941907883,
-0.0520414337515831,
-0.029195984825491905,
0.026659328490495682,
0.019154544919729233,
0.03200830891728401,
0.010648374445736408,
0.010722392238676548,
-0.007782247848808765,
-0.020954256877303123,
0.012023059651255608,
-0.008749055676162243,
-0.029047630727291107,
-0.04936688393354416,
-0.07088573276996613,
-0.015098107047379017,
0.03635633364319801,
0.03381410613656044,
-0.012697235681116581,
0.031059417873620987,
0.0020375712774693966,
0.008139733225107193,
-0.06243377923965454,
0.019424455240368843,
0.021498529240489006,
0.009360220283269882,
0.014717555604875088,
-0.040554746985435486,
0.0050405049696564674,
-0.02362605184316635,
-0.015269086696207523,
0.02125450409948826,
-0.009349207393825054,
-0.03383326902985573,
-0.008051730692386627,
0.01607157103717327,
0.017184071242809296,
0.008969253860414028,
0.008704081177711487,
-0.04249205067753792,
-0.005363165866583586,
-0.01723143644630909,
0.038701992481946945,
-0.03600549325346947,
0.01296871155500412,
-0.006641116458922625,
-0.0181284137070179,
-0.030134396627545357,
-0.02369864657521248,
0.0026431656442582607,
0.017616059631109238,
-0.028114860877394676,
0.031273942440748215,
-0.04509558901190758,
0.019725585356354713,
0.016838915646076202,
0.07665138691663742,
-0.031361717730760574,
-0.008820227347314358,
-0.020334407687187195,
0.024595296010375023,
-0.0411924347281456,
-0.025700902566313744,
0.015016615390777588,
0.05079728364944458,
0.000549892196431756,
-0.02933265082538128,
0.027777627110481262,
-0.003598263254389167,
-0.006060707848519087,
-0.007937447167932987,
0.005427001975476742,
-0.023397453129291534,
0.005499868653714657,
0.003500722348690033,
-0.002289833966642618,
-0.029919352382421494,
0.0029069650918245316,
-0.04561827704310417,
-0.0448249876499176,
0.01677796058356762,
-0.02825256437063217,
0.015311009250581264,
0.02805968001484871,
-0.049495961517095566,
0.038132376968860626,
0.03620992973446846,
-0.012252756394445896,
0.03780688717961311,
0.0012658159248530865,
-0.0035973498597741127,
0.012614336796104908,
-0.013017374090850353,
0.026217753067612648,
-0.01493814866989851,
0.022538287565112114,
0.010230901651084423,
0.0020260876044631004,
-0.03394947573542595,
0.08296561986207962,
-0.03844108060002327,
-0.03139454871416092,
-0.05826674774289131,
-0.004756315145641565,
0.035709865391254425
] |
Séries / divisions :
IR - BASE ; IR - DECLA ; IR - DOMIC ; RSA - GEO ; RPPM - RCM ; IS - BASE ; ENR - TIM ; DJC - DES ; ANNX
Texte :
Le Bulletin officiel des finances publiques - Impôts (BOFiP) est mis à jour des dispositions de
l'article
28 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 réformant le régime d’imposition des revenus de capitaux mobiliers perçus par les particuliers agissant dans le cadre de la
gestion de leur patrimoine privé.
Par principe, conformément aux dispositions du 1 de
l'article 200 A du code général des impôts (CGI), ces revenus sont désormais soumis à l'impôt sur le revenu par application
d'un taux forfaitaire de 12,8 %.
Toutefois, les contribuables peuvent opter, dans les conditions prévues au 2 de l'article 200 A du CGI , pour l'imposition
suivant le barème progressif de l'impôt sur le revenu de l'ensemble des revenus dans le champ de cette imposition forfaitaire.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2018.
Des règles spécifiques sont prévues pour les produits et gains de cession des bons ou contrats de capitalisation et
placements de même nature ainsi que pour les bons de souscription de parts de créateurs d'entreprises (BSPCE) et les actions gratuites.
En outre, l'article 28 de la loi précitée impose, dès la première année, les intérêts des sommes inscrites sur les plans
d'épargne logement (PEL) ou comptes épargne-logement (CEL) ouverts à compter du 1er janvier 2018.
Quelle que soit leur modalité d'imposition à l'impôt sur le revenu, ces revenus sont soumis, le cas échéant, lors de leur
encaissement, à un prélèvement forfaitaire obligatoire (PFO) non libératoire de l’impôt sur le revenu. Ce prélèvement s’impute sur le montant de l’impôt sur le revenu dû au titre de l’année au cours
de laquelle il a été opéré. S’il excède l’impôt dû, l’excédent est restitué.
De plus, est supprimé, pour les faits générateurs d'imposition intervenant à compter du 1er janvier 2018, le
régime fiscal de l'anonymat qui s'appliquait lorsque le bénéficiaire des produits de certains bons ou contrats n'autorisait pas l'établissement payeur à communiquer son identité et son domicile fiscal
à l'administration fiscale. Par suite, le prélèvement prévu à l'article 990 A du CGI dans sa rédaction en vigueur jusqu'au 31
décembre 2017, calculé sur la valeur en capital des bons ou contrats concernés par ce régime fiscal, n'est plus applicable aux faits générateurs d'imposition intervenant à compter du 1er
janvier 2018.
Enfin, le BOFiP est mis à jour des dispositions de
l'article
117 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 qui supprime l'exonération, qui était prévue au 9° sexies de
l'article 157 du CGI, des intérêts perçus en rémunération de prêts familiaux.
Actualité liée :
X
Documents modifiés :
BOI-IR-BASE-10-20-10 : IR - Base d'imposition - Détermination du revenu brut global -
Prise en compte des déficits - Nature des déficits déductibles du revenu global
BOI-IR-DECLA-20-10-20 : IR - Établissement de l'impôt - Obligations déclaratives -
Déclaration d'ensemble - Contenu de la déclaration
BOI-IR-DOMIC-10-20-20-60 : IR - Situations particulières liées au domicile -
Application du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenues et prélèvements applicables sur les revenus et profits du patrimoine mobilier
BOI-RSA-GEO-40-10-30-20 : RSA - Exonération et régimes territoriaux - Salariés
« impatriés » - Régime spécial d'imposition - Exonération de certains « revenus passifs »
BOI-RPPM-RCM : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
BOI-RPPM-RCM-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés
BOI-RPPM-RCM-10-10-110-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Régime fiscal et sanctions - Régime fiscal des bons ou contrats investis en actions
BOI-RPPM-RCM-10-10-110-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Régime fiscal et sanctions - Sanctions en cas de non-respect des conditions de
fonctionnement de bons ou contrats investis en actions
BOI-RPPM-RCM-10-10-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Revenus des bons du Trésor et assimilés (commentaires retirés)
BOI-RPPM-RCM-10-10-40 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Revenus des créances, dépôts, cautionnements et comptes courants
BOI-RPPM-RCM-10-10-50 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Revenus des créances, dépôts, cautionnements et comptes courants exonérés
BOI-RPPM-RCM-10-10-60 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Gains de cession de créances non négociables et de bons ou contrats de capitalisation ou
placements de même nature
BOI-RPPM-RCM-10-10-70 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Produits et gains de cessions des titres de créances négociables sur un marché réglementé et non
susceptibles d'être cotés
BOI-RPPM-RCM-10-10-80 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Produits de placements à revenu fixe de source française et gains assimilés - Produits des bons ou contrats de capitalisation et de placements de même nature
BOI-RPPM-RCM-10-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Distributions en cours de société sans modification du pacte social
BOI-RPPM-RCM-10-20-20-50 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Distributions en cours de société sans modification du pacte social - Revenus distribués non visés par l'article
111 du CGI
BOI-RPPM-RCM-10-20-20-60 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Distributions en cours de société sans modification du pacte social - Cas particulier des rémunérations allouées
aux membres du conseil d'administration ou du conseil de surveillance des sociétés anonymes (nouveaux commentaires)
BOI-RPPM-RCM-10-20-30-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Revenus exceptionnels distribués en cours de société à la suite d'une modification du pacte social -
Modifications touchant le capital
BOI-RPPM-RCM-10-20-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus distribués et assimilés de source française - Distributions consécutives à la dissolution de la société
BOI-RPPM-RCM-10-30-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Champ d'application - Revenus de valeurs mobilières étrangères et revenus assimilés - Principes généraux - Nature des revenus imposables
BOI-RPPM-RCM-10-40 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Champ d’application - Règle du « couponnage » applicable aux revenus perçus par les actionnaires ou porteurs de parts personnes physiques par l'intermédiaire de certains organismes de placement
collectif
BOI-RPPM-RCM-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités d'imposition à l'impôt sur le revenu
BOI-RPPM-RCM-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette
BOI-RPPM-RCM-20-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Fait générateur
BOI-RPPM-RCM-20-10-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable
BOI-RPPM-RCM-20-10-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Produits des actions, parts sociales et revenus assimilés
BOI-RPPM-RCM-20-10-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Prise en compte dans le revenu global - Détermination du revenu imposable - Revenus des obligations et produits assimilés
BOI-RPPM-RCM-20-10-20-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Revenus et gains de cession de créances, dépôts, cautionnements, comptes courants
BOI-RPPM-RCM-20-10-20-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Produits et gains de cessions des titres de créances négociables sur un marché
réglementé
BOI-RPPM-RCM-20-10-20-50 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Produits et gains de cession des bons ou contrats de capitalisation et
d'assurance-vie
BOI-RPPM-RCM-20-10-20-70 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Dépenses déductibles du revenu brut en cas de prise en compte dans le revenu net
global soumis au barème progressif de l'impôt sur le revenu
BOI-RPPM-RCM-20-10-20-80 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Prise en compte dans le revenu global - Détermination du revenu imposable - Majoration de certains revenus pour le calcul de l'impôt (commentaires retirés)
BOI-RPPM-RCM-20-10-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Modalités d'imposition selon le barème progressif des revenus distribués perçus par les personnes physiques résidentes
BOI-RPPM-RCM-20-10-30-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Modalités d'imposition selon le barème progressif des revenus distribués perçus par les personnes physiques résidentes
- Conditions d'éligibilité à l'abattement de 40 % des revenus distribués par les sociétés
BOI-RPPM-RCM-20-10-30-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Modalités d'imposition selon le barème progressif des revenus distribués perçus par les personnes physiques résidentes
- Détermination du revenu net imposable au barème et liquidation de l'impôt
BOI-RPPM-RCM-20-10-30-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Modalités d'imposition selon le barème progressif des revenus distribués par les personnes physiques résidentes en cas
d'imposition suivant le barème progressif - Obligations informatives des intervenants
BOI-RPPM-RCM-20-15 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Modalités d'imposition à l'impôt sur le revenu - Règles d'imposition (nouveaux commentaires)
BOI-RPPM-RCM-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités d'imposition à l'impôt sur le revenu - Imputation ou restitution du crédit d'impôt
BOI-RPPM-RCM-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités particulières d'imposition
BOI-RPPM-RCM-30-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés
BOI-RPPM-RCM-30-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du code général des impôts
BOI-RPPM-RCM-30-10-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du code général des impots - Champ
d'application de la retenue à la source
BOI-RPPM-RCM-30-10-10-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du CGI - Assiette et fait générateur
de la retenue à la source
BOI-RPPM-RCM-30-10-10-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du CGI - Taux de la retenue à la
source
BOI-RPPM-RCM-30-10-10-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du CGI - Liquidation et recouvrement
de la retenue à la source
BOI-RPPM-RCM-30-10-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Prélèvements forfaitaires libératoires de l'impôt sur le revenu
BOI-RPPM-RCM-30-10-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Régime fiscal des produits de placements à revenu fixe et gains assimilés - Cas d'imposition à taux forfaitaire - Imposition sur option à un taux
forfaitaire de 24 % (commentaires retirés)
BOI-RPPM-RCM-30-10-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Prélèvements forfaitaires libératoires - Prélèvement obligatoire applicable aux produits et
gains de cessions des bons ou contrats de capitalisation et placements de même nature bénéficiant à des personnes n'ayant pas en France leur domicile fiscal ou leur siège social (nouveaux
commentaires)
BOI-RPPM-RCM-30-10-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Prélèvements forfaitaires libératoires - Prélèvement applicable sur option aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées jusqu'au 26 septembre 2017 et bénéficiant à des personnes ayant leur domicile fiscal
en France
BOI-RPPM-RCM-30-10-20-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Prélèvements forfaitaires libératoires - Prélèvement obligatoire applicable aux produits
d'épargne solidaire
BOI-RPPM-RCM-30-10-20-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Prélèvements forfaitaires libératoires - Prélèvement obligatoire applicable aux produits de
source française versés dans un ETNC
BOI-RPPM-RCM-30-10-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés
- Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux
BOI-RPPM-RCM-30-10-30-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux - Obligations émises en France par des organismes étrangers ou
internationaux
BOI-RPPM-RCM-30-10-30-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux - Emprunts émis en France par les organisations internationales
BOI-RPPM-RCM-30-10-30-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux - Emprunts émis à l'étranger par les sociétés françaises
BOI-RPPM-RCM-30-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et gains de cession
des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués
BOI-RPPM-RCM-30-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Champ d'application
BOI-RPPM-RCM-30-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Personnes tenues
d'effectuer le prélèvement
BOI-RPPM-RCM-30-20-30 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Détermination de
l'assiette et fait générateur d'imposition
BOI-RPPM-RCM-30-20-40 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Taux applicables
BOI-RPPM-RCM-30-20-50 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Obligations déclaratives
et recouvrement du prélèvement prévu à l'article 117 quater du CGI
BOI-RPPM-RCM-30-20-60 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession des bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Obligations déclaratives
et recouvrement du prélèvement prévu à l'article 125 A du CGI
BOI-RPPM-RCM-30-20-70 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Modalités particulières d'imposition - Prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu applicable aux produits de placement à revenu fixe, aux produits et
gains de cession de bons ou contrats de capitalisation et placements de même nature attachés à des primes versées à compter du 27 septembre 2017, et aux revenus distribués - Mesures de contrôle
applicables aux produits de placement à revenu fixe
BOI-RPPM-RCM-30-30 : RPPM - Revenus et profits du patrimoine mobilier, gains et profits
assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents
BOI-RPPM-RCM-30-30-10 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués
par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France
BOI-RPPM-RCM-30-30-10-10 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués
par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France - Champ d'application : nature des revenus soumis à la retenue à la source
BOI-RPPM-RCM-30-30-10-20 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués
par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France - Taux
BOI-RPPM-RCM-30-30-10-60 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués
par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France - Conditions et modalités d'octroi des avantages conventionnels
BOI-RPPM-RCM-30-30-10-80 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Retenue à la source applicable aux produits distribués
par des sociétés françaises à des personnes dont le domicile ou le siège est situé hors de France - Situation des bénéficiaires des revenus
BOI-RPPM-RCM-40-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Régimes particuliers - Fonds communs de placement, fonds communs de placement à risques et fonds professionnels de capital investissement
BOI-RPPM-RCM-40-40 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Régimes particuliers - Fonds communs de créances (FCC) et organismes de titrisation
BOI-RPPM-RCM-40-50-60 : RPPM - Revenus de capitaux mobiliers, gains et profits
assimilés - Régimes particuliers - Plan d'épargne en actions (PEA) - Dispositions diverses
BOI-RPPM-RCM-40-60 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés -
Régimes particuliers - Plan d'épargne populaire (PEP)
BOI-IS-BASE-30-20-20 : IS - Base d'imposition - Charges diverses - Rémunérations des
dirigeants - Rémunérations visées à l'article L. 225-45 du code du commerce
BOI-ENR-TIM : ENR - Timbres et taxes assimilées
BOI-ENR-TIM-40 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons et
titres anonymes (commentaires retirés)
BOI-ENR-TIM-40-10 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons et titres
anonymes - Champ d'application (commentaires retirés)
BOI-ENR-TIM-40-20 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons
et titres anonymes - Fait générateur (commentaires retirés)
BOI-ENR-TIM-40-30 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons
et titres anonymes - Liquidation (commentaires retirés)
BOI-ENR-TIM-40-40 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons
et titres anonymes - Régularisation du prélèvement (commentaires retirés)
BOI-ENR-TIM-40-50 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons
et titres anonymes - Exemple (commentaires retirés)
BOI-ENR-TIM-40-60 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les
bons et titres anonymes - Obligations des établissements payeurs (commentaires retirés)
BOI-ENR-TIM-40-70 : ENR - Timbre et taxes assimilées - Prélèvement d'office sur les bons
et les titres anonymes - Recouvrement du prélèvement (commentaires retirés)
BOI-ENR-TIM-40-80 : ENR - Timbre et taxes assimilées - Prélèvements d'office sur les
bons et les titres anonymes - Sanctions fiscales et pénales (commentaires retirés)
BOI-DJC-DES-20 : DJC - Comptes bancaires inactifs et contrats d'assurance-vie en
déshérence - Modalités d'imposition des produits générés par les avoirs et sommes issus de comptes inactifs ou contrats d'assurance-vie en déshérence
BOI-ANNX-000264 : Tableau récapitulatif des taux du prélèvement forfaitaire perçu au
titre de l'IR sur les produits des bons et titres assimilés
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00223
|
https://bofip.impots.gouv.fr/bofip/12026-PGP.html/identifiant=ACTU-2019-00223
|
2019-12-20 00:00:00
|
d64298003a3cb818228f5da0d3dea930f4bcb6e311cbfd9f8d48c1905c66949b
|
[
-0.07301197946071625,
-0.00233876658603549,
-0.02854308672249317,
0.022008519619703293,
-0.046341218054294586,
-0.07764624804258347,
-0.057667892426252365,
0.03197367116808891,
0.08202093094587326,
-0.0653679370880127,
-0.003369054291397333,
0.02493404969573021,
-0.05944185331463814,
-0.014995615929365158,
-0.07102331519126892,
-0.015909520909190178,
0.06644788384437561,
0.0020026862621307373,
-0.006712604314088821,
0.021051928400993347,
0.05398805812001228,
0.03999180346727371,
0.0017823103116825223,
0.06235300004482269,
-0.03205523267388344,
0.10675620287656784,
-0.0037882658652961254,
-0.07183786481618881,
-0.021450301632285118,
-0.010140365920960903,
-0.062246281653642654,
-0.05806206166744232,
0.023534370586276054,
0.12335828691720963,
0.02404576912522316,
0.029007354751229286,
0.022146636620163918,
0.02876911871135235,
-0.04500485584139824,
0.003937093075364828,
0.016361448913812637,
-0.010518021881580353,
0.06460260599851608,
0.05369654297828674,
0.050364602357149124,
0.06491664797067642,
-0.06513187289237976,
0.027029873803257942,
-0.02748621441423893,
0.053183820098638535,
-0.03186836466193199,
0.025569403544068336,
0.02462603896856308,
-0.0020526365842670202,
-0.000190343867870979,
-0.018309906125068665,
-0.08047898858785629,
0.011659887619316578,
0.08759383112192154,
-0.1015554815530777,
-0.03773294389247894,
-0.003485328983515501,
-0.009856180287897587,
-0.02901354432106018,
-0.009570656344294548,
-0.08284314721822739,
0.02122231386601925,
-0.027010256424546242,
0.06359595060348511,
0.02639150619506836,
0.03755945339798927,
0.0023069127928465605,
-0.011080433614552021,
0.013641768135130405,
0.05480073392391205,
0.06219886615872383,
-0.056009139865636826,
0.02388499677181244,
0.05858544260263443,
0.01762469857931137,
-0.05407725274562836,
0.02588808909058571,
0.019586579874157906,
0.01594516821205616,
-0.015449616126716137,
-0.00856582447886467,
-0.022638972848653793,
-0.01097642071545124,
-0.0175589919090271,
0.03995302692055702,
0.027489416301250458,
0.02981913648545742,
-0.04658261686563492,
0.03354761004447937,
0.03228020295500755,
0.037553343921899796,
-0.002162746386602521,
0.011262624524533749,
0.06024986505508423,
-0.012521683238446712,
-0.008938571438193321,
-0.019572529941797256,
0.028176099061965942,
0.0014542820863425732,
0.058154650032520294,
-0.06150200217962265,
0.005788326263427734,
-0.04159482568502426,
-0.06228862330317497,
0.022311296314001083,
-0.06212904304265976,
-0.0004934545722790062,
-0.052075982093811035,
0.007073910441249609,
0.021856166422367096,
0.035521700978279114,
0.006913632154464722,
-0.0026826434768736362,
0.0355377234518528,
0.044812433421611786,
0.00535059766843915,
-0.005584469065070152,
0.0059000467881560326,
-0.02958262711763382,
-0.08772461116313934,
-0.012274513952434063,
-0.03642524406313896,
-0.011576591990888119,
-0.014492836780846119,
-0.041745949536561966,
0.09546754509210587,
-0.00029396204627119005,
0.017735257744789124,
-0.02170396037399769,
-0.015936098992824554,
0.005096030421555042,
0.004636301659047604,
0.10783738642930984,
-0.010128296911716461,
0.004338500555604696,
-0.1404958814382553,
0.01539367251098156,
0.0162911769002676,
0.07258468866348267,
0.0024066558107733727,
0.005811587907373905,
-0.050768375396728516,
-0.04865908622741699,
0.014026816934347153,
0.005942934658378363,
-0.033396609127521515,
0.04262633994221687,
0.030818002298474312,
-0.0281431395560503,
-0.005119351204484701,
0.015196501277387142,
-0.00426417076960206,
0.10400153696537018,
-0.052490510046482086,
-0.016737399622797966,
-0.006805257871747017,
0.03157981112599373,
-0.014573219232261181,
0.028118839487433434,
0.006744330283254385,
-0.06300673633813858,
-0.004963879473507404,
0.0035272068344056606,
0.021812228485941887,
0.032808128744363785,
-0.05373641103506088,
0.042882487177848816,
0.024879498407244682,
-0.027306245639920235,
-0.0051340642385184765,
-0.01359348651021719,
0.0198929812759161,
0.016861367970705032,
-0.04072393476963043,
0.09110379964113235,
-0.005071053747087717,
-0.03929337114095688,
0.01228568609803915,
-0.02490793727338314,
-0.003327840706333518,
0.02729349583387375,
0.013688894920051098,
-0.012896201573312283,
0.007962191477417946,
-0.03713297098875046,
-0.027322394773364067,
0.0036637515295296907,
-0.061627067625522614,
0.01224361453205347,
0.013552133925259113,
-0.06846893578767776,
-0.03611031174659729,
0.022246962413191795,
0.04210660979151726,
-0.04187885671854019,
0.011978593654930592,
0.03241400793194771,
0.008503883145749569,
0.021346306428313255,
-0.02263711951673031,
-0.05893544480204582,
-0.0091840960085392,
-0.005002857185900211,
-0.031484924256801605,
-0.04528811573982239,
0.07198888808488846,
-0.016920724883675575,
0.000793935323599726,
0.06076757237315178,
-0.0219316054135561,
-0.029723603278398514,
0.011315605603158474,
0.0011828350834548473,
0.03376506641507149,
-0.0056159356608986855,
-0.0147586390376091,
-0.04301691800355911,
-0.04817870259284973,
-0.05903478339314461,
0.05912661924958229,
0.03042294830083847,
-0.019237350672483444,
0.016852326691150665,
0.033416807651519775,
-0.06435246020555496,
0.04808126017451286,
-0.009111803025007248,
0.044555097818374634,
0.002621304476633668,
0.03604809194803238,
0.006800625007599592,
0.013812207616865635,
-0.017732353881001472,
-0.02690866030752659,
0.027266860008239746,
0.024924669414758682,
0.0009545073844492435,
0.04506092518568039,
0.05591235309839249,
-0.01982373371720314,
-0.014402415603399277,
0.009367677383124828,
-0.03131375461816788,
0.0385887548327446,
0.01485469751060009,
0.016060953959822655,
0.036161139607429504,
-0.024768874049186707,
-0.022809578105807304,
-0.062308169901371,
-0.03734443336725235,
0.02437029778957367,
-0.023809539154171944,
0.012944096699357033,
-0.0499655045568943,
0.02332955040037632,
-0.0004957716446369886,
-0.01998070254921913,
0.012202947400510311,
0.005993685219436884,
-0.09565050154924393,
0.06412109732627869,
0.06478974223136902,
-0.022844215855002403,
0.025491029024124146,
-0.03883851319551468,
0.024364670738577843,
-0.0007166943978518248,
0.03713251277804375,
-0.019372448325157166,
-0.0027642566710710526,
-0.016360826790332794,
-0.021527597680687904,
0.05027836561203003,
0.0012629665434360504,
0.025040827691555023,
-0.007919262163341045,
-0.010134260170161724,
-0.017393093556165695,
-0.012642945162951946,
0.014801285229623318,
0.03488898277282715,
-0.03516773134469986,
0.01758180744946003,
0.02478211000561714,
-0.03935251012444496,
0.01248310785740614,
-0.03594543784856796,
0.047335319221019745,
0.020566990599036217,
-0.02026214450597763,
0.011345630511641502,
0.04228862375020981,
-0.011234926991164684,
-0.03148171305656433,
-0.014295595698058605,
0.01874004676938057,
0.012665202841162682,
-0.08355379849672318,
-0.012458148412406445,
-0.021017786115407944,
-0.033078186213970184,
-0.038629285991191864,
0.015481415204703808,
0.03460092470049858,
-0.010200255550444126,
0.02140672132372856,
-0.005136390682309866,
-0.015754126012325287,
0.004138701129704714,
-0.027914490550756454,
-0.0147993890568614,
0.03317753225564957,
-0.0699017122387886,
-0.05283502861857414,
0.016832495108246803,
0.10365226119756699,
-0.007260538171976805,
0.024821698665618896,
-0.035887330770492554,
-0.01826053485274315,
-0.007780781947076321,
0.017314117401838303,
-0.02979387156665325,
-0.013837065547704697,
0.0028322390280663967,
0.01555453147739172,
0.02726350538432598,
-0.006260198540985584,
-0.0023107638116925955,
-0.008018060587346554,
0.017812373116612434,
-0.01620769500732422,
0.022312607616186142,
0.032831352204084396,
0.040614984929561615,
-0.00451448280364275,
-0.06447570025920868,
-0.031626731157302856,
0.029986007139086723,
0.0055615887977182865,
0.019653651863336563,
-0.009116115048527718,
0.015816902741789818,
-0.0074293348006904125,
0.01467578113079071,
-0.005163038149476051,
0.036938443779945374,
0.0321507565677166,
0.00035525180283002555,
-0.032022617757320404,
-0.01307556964457035,
-0.0036808166187256575,
-0.05438922345638275,
0.01643204502761364,
0.019868597388267517,
-0.04623854532837868,
-0.030696148052811623,
0.006111042574048042,
0.031926631927490234,
0.03163263201713562,
-0.006194325629621744,
-0.025460967794060707,
0.021537315100431442,
-0.005302855279296637,
-0.05378274992108345,
-0.006307204719632864,
0.012027987278997898,
0.031836483627557755,
-0.039899129420518875,
0.013986394740641117,
-0.001913712709210813,
0.025617104023694992,
-0.001332869054749608,
-0.029633112251758575,
0.01759759709239006,
-0.03599153459072113,
0.04581834375858307,
0.05809260159730911,
0.027023158967494965,
0.06379483640193939,
0.03203633427619934,
-0.0020538214594125748,
-0.007766218390315771,
0.04458703100681305,
0.0013789604417979717,
-0.015559392049908638,
0.01391234714537859,
0.024412747472524643,
-0.029916614294052124,
-0.043869275599718094,
0.02743486873805523,
0.02817736379802227,
0.025281695649027824,
-0.014429622329771519,
-0.01902049034833908,
0.007676434703171253,
0.013760710135102272,
0.0219773780554533,
0.023034987971186638,
0.01763719692826271,
0.026068737730383873,
-0.06341185420751572,
-0.004636019002646208,
0.022935252636671066,
0.04265804588794708,
-0.009567470289766788,
0.11697626858949661,
-0.05647094547748566,
0.04552082344889641,
0.02972540445625782,
0.03442155569791794,
0.0429830402135849,
0.16397015750408173,
-0.029617954045534134,
0.027000486850738525,
0.037407487630844116,
0.002858054591342807,
-0.06782234460115433,
-0.029578881338238716,
0.007732080761343241,
0.03051118180155754,
0.0634339302778244,
-0.027279866859316826,
0.005126905627548695,
-0.03746476396918297,
0.007385984528809786,
0.005606223363429308,
-0.011164630763232708,
-0.008014836348593235,
-0.03793404623866081,
-0.02361173927783966,
0.01484394446015358,
0.030227532610297203,
-0.025454768911004066,
0.03628188371658325,
0.028268367052078247,
0.02271495759487152,
-0.09384716302156448,
0.01111089251935482,
-0.05282852053642273,
0.03764473274350166,
0.07613777369260788,
0.0023985160514712334,
0.043969497084617615,
-0.03149448707699776,
0.015771809965372086,
-0.004392819944769144,
0.012320821173489094,
0.05880647897720337,
0.013217615894973278,
-0.033884476870298386,
0.04165945202112198,
0.007170381955802441,
-0.008223057724535465,
-0.030863311141729355,
-0.017407124862074852,
-0.019765079021453857,
-0.03281871974468231,
-0.003125725081190467,
0.025870418176054955,
0.02164013870060444,
0.00917077250778675,
0.009137049317359924,
0.016538076102733612,
-0.020272329449653625,
0.02482629381120205,
-0.00999622605741024,
0.026239965111017227,
-0.01628939062356949,
0.029308604076504707,
0.013892152346670628,
0.041791513562202454,
-0.0013063992373645306,
0.03210027515888214,
0.008680377155542374,
0.05757111683487892,
-0.020423291251063347,
0.016640158370137215,
0.03641130030155182,
0.015356677584350109,
-0.015324004925787449,
-0.06054846569895744,
-0.016162337735295296,
-0.01755405031144619,
0.05752522125840187,
0.06795402616262436,
0.02250315435230732,
-0.010028503835201263,
0.026561012491583824,
0.05436098948121071,
0.010427444241940975,
-0.054779838770627975,
-0.010947467759251595,
0.015665095299482346,
-0.040221597999334335,
-0.07614539563655853,
0.032364144921302795,
0.04560105875134468,
0.018058139830827713,
-0.04076283797621727,
0.05852724239230156,
-0.0006790185580030084,
0.04378416761755943,
-0.036994099617004395,
-0.02861008793115616,
0.015959152951836586,
0.0036952036898583174,
0.005761231295764446,
0.027491625398397446,
-0.026304688304662704,
-0.038428809493780136,
0.0003671201702672988,
0.013702766969799995,
0.016116082668304443,
0.04182473570108414,
0.009692039340734482,
-0.033978212624788284,
0.011468901298940182,
-0.009515820071101189,
-0.03341922163963318,
-0.0012620228808373213,
-0.01834448240697384,
0.01568712294101715,
0.015452607534825802,
0.005059706047177315,
0.01875893399119377,
-0.0009652395383454859,
-0.049525585025548935,
-0.0517706461250782,
-0.035187602043151855,
0.019047899171710014,
0.0835181251168251,
0.024377873167395592,
-0.0035426353570073843,
0.03339172527194023,
0.01722528785467148,
-0.0009364379220642149,
0.010577108711004257,
-0.0013688737526535988,
0.00015890630311332643,
-0.0037648463621735573,
-0.0413060300052166,
-0.02527541108429432,
-0.026754962280392647,
0.037736207246780396,
0.039296410977840424,
0.03834586590528488,
0.023583075031638145,
-0.04269459843635559,
-0.07067122310400009,
-0.014774623326957226,
0.02283678762614727,
-0.04678678512573242,
0.08423882722854614,
0.02897046133875847,
-0.00018615429871715605,
-0.007187033072113991,
-0.027211302891373634,
-0.010174356400966644,
-0.009079436771571636,
-0.048953112214803696,
0.005106024909764528,
0.03984788805246353,
0.0014150863280519843,
-0.008300329558551311,
0.059690579771995544,
-0.007110864855349064,
-0.03957555443048477,
-0.015198642387986183,
-0.03807804733514786,
-0.030812842771410942,
-0.02357442118227482,
-0.018705271184444427,
-0.0021643054205924273,
-0.055928584188222885,
0.004063099157065153,
0.006519102957099676,
0.025648098438978195,
-0.030620353296399117,
0.00986782182008028,
-0.03177223727107048,
0.04538764804601669,
-0.03335301950573921,
-0.0027197340968996286,
-0.022343887016177177,
0.029301108792424202,
-0.025601238012313843,
-0.022378062829375267,
0.013464155606925488,
-0.0004852765123359859,
-0.023655781522393227,
-0.019886182621121407,
-0.007546415086835623,
-0.026143277063965797,
0.004802993033081293,
-0.02412244863808155,
0.022324323654174805,
-0.034657686948776245,
0.025025418028235435,
0.09033600986003876,
-0.005070154555141926,
-0.024527225643396378,
-0.03203827515244484,
0.011561660096049309,
0.003283049212768674,
-0.03953225538134575,
0.027284665033221245,
0.00317450356669724,
0.022298850119113922,
0.01137382723391056,
-0.04747425764799118,
-0.012172934599220753,
0.03308142349123955,
0.013669947162270546,
-0.05250708758831024,
0.015693912282586098,
0.04022129625082016,
-0.011476242914795876,
-0.013819749467074871,
0.051085155457258224,
-0.010840794071555138,
-0.026549238711595535,
-0.05911860242486,
-0.009121118113398552,
-0.07392684370279312,
-0.020661799237132072,
-0.009722179733216763,
-0.0006502561736851931,
-0.07925816625356674,
-0.019183380529284477,
-0.013357172720134258,
-0.05649759620428085,
-0.02528766728937626,
0.008131950162351131,
-0.029710624366998672,
0.003816005075350404,
-0.017810557037591934,
-0.06163230165839195,
0.03559534624218941,
0.032820042222738266,
-0.016312366351485252,
0.07075465470552444,
-0.009284337051212788,
0.018175585195422173,
0.004079412203282118,
-0.061807166785001755,
0.02371358871459961,
-0.021095650270581245,
0.005857860203832388,
0.013395795598626137,
0.012385506182909012,
-0.04854936525225639,
0.024065911769866943,
0.06240672245621681,
0.04224782437086105,
0.034006647765636444,
0.08036784082651138,
-0.035839587450027466,
-0.048207756131887436,
0.06057028844952583,
0.04462817311286926,
0.06731802225112915,
0.010331102646887302,
0.01879534311592579,
0.002483856864273548,
-0.06300303339958191,
0.0006880723522044718,
-0.07169096916913986,
0.014612219296395779,
-0.012966454960405827,
0.015157542191445827,
-0.030519282445311546,
-0.07092195004224777,
-0.026590295135974884,
0.03401333466172218,
-0.018376637250185013,
-0.023962294682860374,
0.0088818883523345,
-0.012480199337005615,
-0.009090571664273739,
0.03024100884795189,
0.006846894510090351,
0.009866910055279732,
0.023145200684666634,
-0.04488976299762726,
0.03153492137789726,
0.04015624523162842,
-0.0025755988899618387,
0.03770076483488083,
-0.028553431853652,
0.013007157482206821,
0.012188995257019997,
0.00187812396325171,
-0.03386272117495537,
0.0029072186443954706,
0.023374665528535843,
-0.024357227608561516,
0.023766424506902695,
0.012916180305182934,
-0.01767672598361969,
0.023544082418084145,
-0.011570429429411888,
0.03299732133746147,
0.04038110002875328,
0.030605068430304527,
0.03653261810541153,
0.04475267976522446,
0.06878571212291718,
-0.010977784171700478,
-0.018778996542096138,
-0.06673193722963333,
0.028240017592906952,
0.041935671120882034,
0.10248983651399612,
0.014467577449977398,
-0.008855104446411133,
-0.01083790697157383,
0.011134627275168896,
-0.008979307487607002,
0.00290323025546968,
-0.015044180676341057,
0.031203430145978928,
-0.01845117099583149,
0.022796006873250008,
-0.008090951479971409,
0.046429604291915894,
0.007602119352668524,
-0.030824873596429825,
0.02944284863770008,
-0.03724658861756325,
0.005428061820566654,
-0.020162886008620262,
-0.013965914025902748,
-0.019397394731640816,
0.02318906970322132,
-0.03916264325380325,
-0.008129690773785114,
0.04630766436457634,
-0.0023951514158397913,
-0.06244606152176857,
-0.007429388351738453,
0.03832992911338806,
0.008650338277220726,
-0.01590801775455475,
-0.07286015897989273,
0.027953943237662315,
0.05197608843445778,
0.04657439887523651,
0.01315858494490385,
-0.014350303448736668,
-0.01865096017718315,
0.02938077785074711,
0.04381497576832771,
-0.004972716793417931,
-0.012926589697599411,
-0.057810697704553604,
0.032307036221027374,
-0.05846037715673447,
-0.031417541205883026,
-0.02976163662970066,
-0.009240045212209225,
0.021664950996637344
] |
Série / Division :
BAREME
Texte :
Les plafonds de ressources et de prix de vente ouvrant droit au bénéfice du taux réduit pour les opérations d'accession
sociale à la propriété sont actualisés pour l'année 2020.
Les plafonds de ressources correspondent aux plafonds maximum, majorés de 11 %, applicables au prêt locatif social (PLS)
fixés par l'arrêté du 29 juillet 1987 relatif aux plafonds de ressources des bénéficiaires
de la législation sur les habitations à loyer modéré et des nouvelles aides de l’État en secteur locatif.
Les plafonds de prix de vente ou de construction sont fixés et actualisés dans les conditions prévues par
l'arrêté du 26 mars 2004
relatif aux conditions
d'application des dispositions concernent les prêts conventionnés pour des opérations de location-accession à la propriété immobilière.
Ces nouveaux plafonds de ressources et de prix de vente sont mentionnés dans le BOI-BAREME-000016 pour les dispositifs
suivants :
- opérations d'accession sociale à la propriété portant sur les logements situés dans les zones ciblées par la politique de
la ville (CGI, art. 278 sexies, I-11 et 11 bis dans sa version en vigueur au 31 décembre 2019 et CGI, art 278 sexies, III-2° dans sa version en vigueur au 1er janvier 2020 issues de la
réécriture de l'article par l'article 30 de la loi n° 2019-1479 du 28
décembre 2019 de finances pour 2020) ;
- opérations d'accession sociale à la propriété réalisées dans le cadre d'un bail réel et solidaire (CGI, art. 278 sexies,
I-13 dans sa version en vigueur au 31 décembre 2019 et CGI, art 278 sexies, III-4° dans sa version en vigueur au 1er janvier 2020 issues de la réécriture de l'article par l'article 30 de
la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020).
Actualité liée :
X
Document lié :
BOI-BAREME-000016 : BAREME - TVA - Plafonds de ressources et de prix de vente ouvrant
droit au bénéficie du taux réduit
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00007
|
https://bofip.impots.gouv.fr/bofip/12161-PGP.html/identifiant=ACTU-2020-00007
|
2020-01-15 00:00:00
|
dd4c9105f2e6d7d5c86ab952a0a5f0dbe75c6d56a34baaab302011ed5dc35166
|
[
-0.05376914516091347,
-0.03732166066765785,
-0.10707931965589523,
0.031730759888887405,
-0.012472082860767841,
-0.05815213546156883,
0.001201979466713965,
-0.012495952658355236,
0.030202165246009827,
-0.06420570611953735,
-0.023185929283499718,
0.06938482075929642,
-0.03636041656136513,
0.031034450978040695,
-0.09030987322330475,
0.0345473438501358,
0.01530145388096571,
0.09037447720766068,
-0.014508677646517754,
-0.018019992858171463,
0.09836223721504211,
0.04650386795401573,
0.02265840768814087,
0.002480721101164818,
-0.026417851448059082,
0.11958584934473038,
0.013626347295939922,
0.01021441351622343,
0.028800569474697113,
-0.009369978681206703,
-0.06202720105648041,
-0.005073876120150089,
0.0019388548098504543,
0.007576149422675371,
-0.0006147293606773019,
0.04676105082035065,
-0.026776516810059547,
0.0500364750623703,
-0.017633169889450073,
-0.04292364418506622,
-0.03174314275383949,
-0.0021373936906456947,
0.053416043519973755,
0.002502041170373559,
0.02043834514915943,
0.004230598919093609,
-0.004672785755246878,
0.07300252467393875,
0.014997010119259357,
0.06931949406862259,
-0.0019400033634155989,
0.08711963891983032,
0.024722378700971603,
-0.002585637615993619,
-0.0024765401612967253,
0.006127889268100262,
-0.07199938595294952,
0.04100673645734787,
0.10819804668426514,
-0.05236551910638809,
-0.01713481917977333,
-0.003384876297786832,
-0.031871650367975235,
-0.05984019115567207,
0.06778939813375473,
0.005737419240176678,
0.021904870867729187,
-0.0356135331094265,
0.1118440106511116,
0.03995290771126747,
-0.007397419307380915,
0.015363626182079315,
0.030062703415751457,
0.07039865106344223,
0.009014073759317398,
0.0026990314945578575,
0.02534755878150463,
0.019691409543156624,
0.05880032107234001,
0.06558628380298615,
-0.049224432557821274,
-0.012230810709297657,
0.02226312644779682,
0.04365255683660507,
-0.01641658879816532,
-0.015125102363526821,
-0.10218973457813263,
-0.018537897616624832,
0.029370198026299477,
0.029231000691652298,
-0.04619002714753151,
0.07108213007450104,
-0.02514505572617054,
0.02924361266195774,
-0.008552287705242634,
0.018746014684438705,
-0.008517042733728886,
0.006601032335311174,
0.027856184169650078,
0.07362377643585205,
0.017872385680675507,
0.03971542418003082,
-0.04208239167928696,
-0.0243679191917181,
0.01606132835149765,
-0.04080239310860634,
0.01922966167330742,
-0.02598668448626995,
-0.03674305975437164,
0.015784665942192078,
0.0037052056286484003,
-0.0011090560583397746,
-0.057015225291252136,
-0.025202415883541107,
0.028392914682626724,
-0.008055767975747585,
0.0256617683917284,
-0.06570179760456085,
0.027709683403372765,
0.040147699415683746,
-0.007238635327666998,
0.012676690705120564,
0.014939294196665287,
-0.0036075888201594353,
-0.039702385663986206,
-0.029600011184811592,
0.017497694119811058,
-0.00012437909026630223,
-0.015279453247785568,
-0.06140166148543358,
0.07147544622421265,
-0.010841235518455505,
-0.024262620136141777,
-0.05224780738353729,
-0.029984571039676666,
0.037879496812820435,
-0.003991854377090931,
0.08550243824720383,
-0.02262595109641552,
0.02357359603047371,
-0.09988464415073395,
-0.029735388234257698,
-0.039008744060993195,
0.0548226498067379,
0.05281431972980499,
-0.04479893296957016,
0.009624394588172436,
-0.05910054221749306,
0.05583099648356438,
-0.020773891359567642,
-0.016306927427649498,
0.016035187989473343,
0.04197212681174278,
-0.012813819572329521,
0.013487128540873528,
-0.039339564740657806,
-0.015716060996055603,
0.06322833895683289,
-0.029866360127925873,
-0.03381004184484482,
-0.006892218254506588,
0.04481406882405281,
-0.0015800726832821965,
-0.04573693126440048,
-0.03370349109172821,
0.005536796525120735,
-0.007670158054679632,
0.031186608597636223,
-0.04018440842628479,
0.051839690655469894,
-0.0754656121134758,
0.008455137722194195,
0.024148188531398773,
-0.02440471388399601,
-0.008585554547607899,
-0.01258760504424572,
-0.023322904482483864,
0.055966224521398544,
0.008445602841675282,
0.060511860996484756,
-0.0025407467037439346,
-0.028864754363894463,
0.0006953171105124056,
-0.039701908826828,
0.01175351720303297,
-0.04071520268917084,
-0.012803926132619381,
-0.029569152742624283,
0.04196867719292641,
0.06879261881113052,
-0.026619521901011467,
0.022839143872261047,
-0.09450450539588928,
0.021474959328770638,
-0.01729142852127552,
-0.05422929674386978,
-0.0832720622420311,
0.0002276541927130893,
0.031170615926384926,
-0.015362863428890705,
-0.013850475661456585,
0.016187427565455437,
0.03124494105577469,
0.00847776047885418,
0.026321982964873314,
-0.011965649202466011,
-0.010716227814555168,
0.0560225173830986,
-0.07455328851938248,
0.01480193343013525,
0.027671480551362038,
-0.023758044466376305,
0.007896101102232933,
0.021381275728344917,
-0.02200671285390854,
-0.005153227597475052,
0.019553707912564278,
-0.01667647995054722,
0.0009352000779472291,
-0.014045359566807747,
-0.0320608988404274,
-0.0033332821913063526,
0.017961593344807625,
-0.024858927354216576,
0.005350083112716675,
0.022794488817453384,
-0.04230603203177452,
0.01020579319447279,
0.00454753078520298,
-0.07104174792766571,
-0.041718244552612305,
0.017752520740032196,
0.0008610106306150556,
-0.02474653720855713,
0.01522990595549345,
-0.020402906462550163,
-0.01174539141356945,
0.04947654530405998,
0.010718557052314281,
0.009742110967636108,
0.03766132891178131,
-0.042314399033784866,
0.0781528651714325,
0.02125224471092224,
0.04835858568549156,
-0.10077905654907227,
-0.04706118628382683,
-0.016067955642938614,
-0.02228708565235138,
0.04102637246251106,
-0.004382587969303131,
-0.009748290292918682,
-0.038411520421504974,
0.010591919533908367,
-0.0787409245967865,
-0.004812247585505247,
0.019381551072001457,
-0.010616515763103962,
0.0035105289425700903,
-0.03157030791044235,
0.036658208817243576,
-0.03613954782485962,
-0.033372972160577774,
0.03555150702595711,
0.03816951811313629,
-0.07309717684984207,
0.06086822599172592,
-0.0008584434981457889,
-0.04872160032391548,
-0.02919946238398552,
-0.040624190121889114,
0.024020420387387276,
0.02362559735774994,
0.09513001888990402,
-0.03714769706130028,
-0.005659828428179026,
0.0027842335402965546,
0.011518553830683231,
-0.0004129780863877386,
0.003749255323782563,
0.0317666158080101,
-0.03994693607091904,
0.02609616331756115,
0.0255671925842762,
-0.003950989339500666,
-0.03181040659546852,
-0.024223700165748596,
0.0025614311452955008,
0.013782693073153496,
0.015864063054323196,
-0.07514408230781555,
-0.050449468195438385,
-0.005378131754696369,
0.07650328427553177,
0.011553305201232433,
-0.01564072072505951,
-0.03235512599349022,
0.05008096992969513,
-0.0538891963660717,
-0.03175380453467369,
-0.06004452705383301,
-0.020483436062932014,
-0.006959826685488224,
-0.008826225996017456,
-0.04022810980677605,
-0.012225640006363392,
-0.01075885258615017,
-0.018166078254580498,
0.004910621326416731,
0.06484291702508926,
0.044795989990234375,
0.03851250559091568,
0.005783142987638712,
-0.04151177033782005,
0.0500221811234951,
-0.0031317833345383406,
0.0012830781051889062,
0.02902519889175892,
-0.02374892123043537,
-0.0374642089009285,
0.005810934118926525,
0.04188787192106247,
0.04873068258166313,
0.04179294407367706,
-0.025041740387678146,
-0.004780912306159735,
0.014543626457452774,
0.002911847084760666,
-0.006478136871010065,
-0.002743442775681615,
0.003932940773665905,
0.011500954627990723,
-0.0005160593427717686,
-0.047367822378873825,
0.01359180361032486,
0.04605262726545334,
0.018613900989294052,
0.009363538585603237,
0.022621339187026024,
0.02216092310845852,
0.04433519020676613,
-0.05015329644083977,
-0.03802736476063728,
-0.010345790535211563,
-0.008429565466940403,
0.0024619363248348236,
-0.007815754041075706,
-0.007299614138901234,
0.023681122809648514,
-0.0161318127065897,
0.0153291504830122,
-0.027929265052080154,
0.03408301621675491,
0.07261257618665695,
0.03503197059035301,
-0.007657156325876713,
-0.04912611097097397,
-0.031722959131002426,
-0.047074735164642334,
0.017758406698703766,
0.03632555156946182,
-0.027326587587594986,
-0.0010804567718878388,
0.013257188722491264,
0.029844768345355988,
-0.029985347762703896,
0.04298410564661026,
0.015224449336528778,
-0.019689900800585747,
0.004071297589689493,
0.028194723650813103,
-0.06005367264151573,
0.010812546126544476,
0.020947139710187912,
-0.012707258574664593,
-0.004895962309092283,
0.03944503143429756,
-0.0007034408045001328,
-0.02670561894774437,
-0.010037592612206936,
0.011985738761723042,
-0.041896164417266846,
0.02478259615600109,
0.004659181926399469,
0.006058833096176386,
0.018390435725450516,
-0.02130674384534359,
0.016538813710212708,
0.012950392439961433,
0.02585199661552906,
-0.02423112466931343,
-0.03307856246829033,
-0.050951775163412094,
0.00201527145691216,
-0.00314273196272552,
-0.0058945599012076855,
0.009148397482931614,
0.027275197207927704,
0.008178808726370335,
0.04786564037203789,
-0.03258206322789192,
0.0060896482318639755,
-0.017672009766101837,
0.04138817638158798,
0.0323261097073555,
0.010110116563737392,
0.029149452224373817,
-0.09704533219337463,
-0.01097051054239273,
0.05149059370160103,
0.07021207362413406,
0.008846710436046124,
0.04499608650803566,
-0.07740200310945511,
-0.007950770668685436,
0.01249856036156416,
-0.0024977184366434813,
0.012964739464223385,
0.13122758269309998,
-0.044533904641866684,
0.058803800493478775,
-0.005513038486242294,
0.029334885999560356,
-0.02657538279891014,
-0.017856739461421967,
0.08457750827074051,
0.06936915963888168,
0.029197368770837784,
-0.036017995327711105,
-0.050544001162052155,
-0.04212985932826996,
0.02368106134235859,
-0.007696837652474642,
-0.0386417992413044,
-0.05389559641480446,
-0.028369946405291557,
-0.019824495539069176,
0.011382857337594032,
0.029467979446053505,
0.03277769312262535,
0.033292174339294434,
-0.002997292671352625,
0.0083749545738101,
-0.050014596432447433,
-0.056551188230514526,
-0.024793200194835663,
-0.016595860943198204,
0.05124947801232338,
0.05164917930960655,
-0.022799713537096977,
-0.058599669486284256,
0.03250132501125336,
-0.022678332403302193,
-0.0031995985191315413,
0.04905802756547928,
0.00024048984050750732,
-0.010407606139779091,
0.02648502215743065,
-0.010319770313799381,
-0.00955221801996231,
0.017232660204172134,
-0.010036680847406387,
-0.034265752881765366,
-0.08334152400493622,
0.005115031730383635,
0.054823581129312515,
0.01606692187488079,
-0.04069187492132187,
-0.03471896052360535,
0.00649896590039134,
0.026952175423502922,
0.025344647467136383,
0.0011412888998165727,
0.0182818453758955,
-0.026895800605416298,
0.07057874649763107,
0.01844518817961216,
0.0021948786452412605,
0.030632225796580315,
0.029834479093551636,
0.0011259529273957014,
0.005076882429420948,
0.04802286624908447,
0.0346587635576725,
0.01555734034627676,
0.01483903732150793,
0.032711211591959,
0.00636913301423192,
0.013905626721680164,
0.002264690585434437,
-0.0008635686826892197,
0.03879772126674652,
0.008808874525129795,
0.04236314073204994,
0.018463097512722015,
0.06753294169902802,
0.008833596482872963,
-0.035747453570365906,
-0.004567722789943218,
-0.02185985818505287,
-0.03638393431901932,
-0.03117642179131508,
-0.03098544478416443,
0.03360939770936966,
0.017981208860874176,
-0.08530942350625992,
0.02231326326727867,
-0.016543284058570862,
0.013784299604594707,
-0.02165374346077442,
-0.09914001077413559,
-0.054224174469709396,
-0.05672445893287659,
-0.029384633526206017,
-0.01770673133432865,
-0.001229658955708146,
-0.03326967731118202,
0.027067814022302628,
-0.011781047098338604,
0.03950466960668564,
0.006788992788642645,
0.033823516219854355,
0.012979535385966301,
-0.017482493072748184,
-0.024739470332860947,
-0.027683084830641747,
-0.008401529863476753,
0.07140427082777023,
0.06105155870318413,
0.03934047371149063,
-0.0017469219164922833,
0.10703063011169434,
0.0022119402419775724,
-0.011367641389369965,
0.008919133804738522,
0.03842616826295853,
-0.011049708351492882,
0.03757460042834282,
0.02457978017628193,
-0.011124484241008759,
0.013429387472569942,
0.00005060551120550372,
0.007529276888817549,
-0.03986489400267601,
-0.07433714717626572,
-0.01735883392393589,
-0.02122640796005726,
0.023493649438023567,
-0.0344877727329731,
-0.03753073886036873,
0.04033702239394188,
0.03582765907049179,
0.0884675607085228,
-0.023448031395673752,
0.040895555168390274,
0.007787465583533049,
-0.023310113698244095,
-0.01126073021441698,
-0.012208573520183563,
0.04393317550420761,
-0.02759517729282379,
0.0018290154403075576,
0.014391045086085796,
-0.01917118765413761,
0.0349341481924057,
-0.019196990877389908,
-0.030243154615163803,
0.016369307413697243,
0.009625318460166454,
0.005422411952167749,
-0.03861779347062111,
0.03327209874987602,
-0.02978522703051567,
-0.01610800437629223,
-0.017156198620796204,
-0.032459039241075516,
0.0038287753704935312,
-0.07474718987941742,
-0.017803220078349113,
0.037163879722356796,
-0.032558050006628036,
-0.027032896876335144,
0.006192915607243776,
0.026262540370225906,
-0.04987374320626259,
0.03356390818953514,
-0.05994483456015587,
0.0327301062643528,
0.021934116259217262,
-0.014157197438180447,
-0.032146845012903214,
0.014591229148209095,
-0.022396478801965714,
0.03212079033255577,
0.007612622808665037,
0.030551614239811897,
-0.009873591363430023,
0.023001041263341904,
0.04221516102552414,
0.007137843407690525,
-0.024402977898716927,
-0.021728692576289177,
-0.05658302083611488,
-0.017065277323126793,
-0.011646580882370472,
0.0038878987543284893,
0.0004531224549282342,
-0.003970363177359104,
-0.03079904243350029,
0.021450497210025787,
-0.0042109075002372265,
-0.019990557804703712,
0.023751476779580116,
0.03331780806183815,
0.03653376176953316,
0.02290063537657261,
-0.051528122276067734,
-0.08905526995658875,
0.005918200593441725,
0.04503624141216278,
-0.019178995862603188,
-0.0026137877721339464,
-0.007365862838923931,
0.0014930138131603599,
0.0014966032467782497,
0.03234587982296944,
0.02188548631966114,
-0.011078732088208199,
-0.01607198268175125,
-0.011736758053302765,
-0.011820496059954166,
-0.07845792174339294,
0.037862665951251984,
-0.014610346406698227,
-0.026377012953162193,
-0.04134449362754822,
-0.006309729069471359,
-0.06734401732683182,
-0.004441092722117901,
-0.06101827695965767,
-0.02745554968714714,
0.009405943565070629,
0.039442554116249084,
-0.005986460950225592,
0.003242144361138344,
0.012999470345675945,
0.023115001618862152,
0.018693359568715096,
-0.023528428748250008,
0.021480742841959,
0.017721228301525116,
-0.025236930698156357,
0.029720280319452286,
-0.03458576649427414,
-0.02358829788863659,
-0.00938366912305355,
-0.013719423674046993,
-0.013550137169659138,
0.019441667944192886,
0.0670214518904686,
0.029475925490260124,
0.03483480215072632,
0.01839735172688961,
0.0022805300541222095,
-0.04326680302619934,
0.008868278935551643,
0.029381467029452324,
0.07051869481801987,
0.05792784318327904,
-0.032115448266267776,
0.02368166297674179,
0.0070735374465584755,
0.025338320061564445,
-0.013954552821815014,
0.013869010843336582,
-0.02694280631840229,
0.057617876678705215,
-0.024291399866342545,
-0.04961228743195534,
-0.02500602975487709,
-0.06377384066581726,
0.0123567134141922,
0.030298609286546707,
-0.021030033007264137,
0.015291742980480194,
-0.0317840613424778,
-0.00918914657086134,
0.024713898077607155,
0.029236601665616035,
0.028509849682450294,
0.07560863345861435,
0.005031663458794355,
0.022169610485434532,
0.041412193328142166,
-0.003516308031976223,
-0.024763526394963264,
0.038913603872060776,
0.0761512741446495,
0.06807737797498703,
-0.033464498817920685,
-0.035061631351709366,
-0.029958436265587807,
-0.05552138015627861,
-0.004377325996756554,
0.054432567209005356,
-0.024531284347176552,
0.0344124436378479,
-0.0003952497791033238,
0.020286021754145622,
0.004567153751850128,
0.0036748982965946198,
0.07980918884277344,
-0.015949461609125137,
0.016376612707972527,
-0.025030596181750298,
0.01450781337916851,
0.03159312903881073,
-0.017906775698065758,
-0.011816821992397308,
0.043684013187885284,
-0.001761934021487832,
0.03165461868047714,
0.016745928674936295,
0.024747874587774277,
-0.027399709448218346,
-0.03273865208029747,
0.03135872259736061,
0.022374242544174194,
0.016975168138742447,
0.024219445884227753,
-0.015477143228054047,
-0.00928805023431778,
-0.019602162763476372,
0.001442482927814126,
0.0006526901852339506,
0.01313556358218193,
0.071023128926754,
-0.005464300513267517,
-0.002831952413544059,
0.0005661558243446052,
0.03772534430027008,
-0.03559206426143646,
-0.00940706580877304,
0.06311448663473129,
0.019318580627441406,
-0.004281395580619574,
-0.006021443288773298,
-0.013827252201735973,
0.02648598700761795,
0.01694628782570362,
-0.002992919646203518,
0.01164834201335907,
-0.014723340980708599,
0.007737993728369474,
0.03585059568285942,
-0.020516570657491684,
0.01961323991417885,
-0.024672172963619232,
0.01490399707108736,
0.0053088124841451645,
-0.02758389338850975,
0.005645708180963993,
0.043055981397628784,
-0.03901345282793045,
-0.016216931864619255,
-0.012271611951291561,
0.08698032051324844,
0.008006828837096691
] |
Série / Division :
IF - AUT
Texte :
L'article
125 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 modifie le champ d'application de la taxe additionnelle à la taxe foncière sur les propriétés non bâties (TA-TFNB) prévue à
l'article 1519 I du code général des impôts (CGI).
Le champ d'application de la TA-TFNB est déterminé au I de l'article 1519 I du CGI et se compose de cinq catégories de
propriétés non bâties correspondant à certaines natures de culture ou de propriété classées dans les septième (carrières, ardoisières, sablières, tourbières), dixième (terrains à bâtir, rues privées),
onzième (terrains d'agrément, parcs, jardins, pièces d'eau), douzième (chemins de fer, canaux de navigation et dépendances) et treizième (sols des propriétés bâties et des bâtiments ruraux, cours et
dépendances) catégories définies par l'article 18 de l'instruction ministérielle du 31 décembre 1908.
À compter des impositions établies au titre de 2020, les tourbières, classées dans la septième nature de culture ou de
propriété définie par l'article 18 de l'instruction ministérielle du 31 décembre 1908, sont exclues du champ d'application de la TA-TFNB.
En revanche, les autres propriétés non bâties classées dans cette catégorie (carrières, ardoisières, sablières) demeurent
dans le champ d'application de la TA-TFNB.
Actualité liée :
X
Document lié :
BOI-IF-AUT-80 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe
additionnelle à la taxe foncière sur les propriétés non bâties
Signataire du document lié :
Christophe Pourreau, Directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00073
|
https://bofip.impots.gouv.fr/bofip/12208-PGP.html/identifiant=ACTU-2020-00073
|
2020-04-22 00:00:00
|
a47fc1558ce96c5dd272d8a22202c94b0d4936173df103a97c54eb636de8d06f
|
[
-0.09454745054244995,
-0.002544725313782692,
-0.018671587109565735,
0.035436805337667465,
-0.054359372705221176,
-0.05731840431690216,
-0.027763187885284424,
0.04413151741027832,
0.023648688569664955,
-0.03986135870218277,
-0.027406547218561172,
0.02054920792579651,
-0.023068586364388466,
-0.035162366926670074,
-0.025952916592359543,
0.010527797974646091,
0.08238870650529861,
0.0013138354988768697,
0.0056691886857151985,
-0.000410631881095469,
0.08083070814609528,
0.05863846465945244,
0.027465635910630226,
0.012991625815629959,
-0.016420409083366394,
0.033239588141441345,
0.019627323374152184,
-0.0456160232424736,
-0.04025467857718468,
0.03133003041148186,
-0.09228982031345367,
0.0400044247508049,
0.011162049137055874,
-0.032595131546258926,
0.04102625697851181,
-0.03534027561545372,
0.006134257186204195,
0.031685423105955124,
-0.001849292078986764,
0.04749487340450287,
-0.008432814851403236,
0.05424429476261139,
0.05568453297019005,
0.06243966892361641,
-0.025007707998156548,
-0.07288514077663422,
-0.020939841866493225,
0.12006096541881561,
0.00020904562552459538,
0.016900865361094475,
0.011103253811597824,
0.027895646169781685,
0.01823805272579193,
-0.003188765374943614,
0.05074300244450569,
0.06272046267986298,
-0.11089853197336197,
0.003714347491040826,
0.04618524760007858,
-0.0027995894197374582,
-0.047368429601192474,
-0.0027065477333962917,
0.004439850803464651,
-0.014155958779156208,
-0.03257910907268524,
-0.004590681288391352,
-0.01819726638495922,
-0.05650956556200981,
0.07983244210481644,
-0.03304100036621094,
0.008548314683139324,
0.045170411467552185,
0.01327106636017561,
0.05326724797487259,
-0.011393940076231956,
0.09465089440345764,
-0.012577028945088387,
0.027363765984773636,
-0.005364096257835627,
0.04190785437822342,
-0.029621638357639313,
-0.07224736362695694,
0.07868995517492294,
-0.012193165719509125,
0.0032298334408551455,
-0.027398863807320595,
0.016564255580306053,
0.02942170761525631,
0.016371944919228554,
0.04145146161317825,
-0.05829782411456108,
0.07681605219841003,
-0.05718671903014183,
-0.004857227671891451,
0.015255600214004517,
0.062412917613983154,
-0.006060365121811628,
-0.03501121327280998,
0.07879071682691574,
0.02501603215932846,
-0.0613248236477375,
0.040810272097587585,
0.05499875172972679,
0.0030163219198584557,
0.07706497609615326,
-0.07766205817461014,
-0.04580060765147209,
-0.0024583765771239996,
-0.10942693054676056,
0.017385611310601234,
-0.04063981771469116,
0.0016523399390280247,
-0.034679312258958817,
-0.043198924511671066,
-0.027677904814481735,
0.02877385914325714,
0.02975878305733204,
-0.03680957853794098,
0.0635252520442009,
0.026494527235627174,
0.0014098300598561764,
-0.01902437023818493,
-0.08157505095005035,
-0.005492285825312138,
-0.06966998428106308,
-0.007267668843269348,
0.003041077870875597,
0.022171344608068466,
-0.05823344737291336,
-0.012078732252120972,
0.049285583198070526,
0.028550060465931892,
-0.003247761633247137,
-0.03826897218823433,
0.007712249178439379,
-0.02169584482908249,
-0.05702202767133713,
-0.00112237932626158,
0.02651440165936947,
0.015763014554977417,
-0.06555049866437912,
0.0323837548494339,
-0.03992099314928055,
-0.01187188271433115,
0.018995918333530426,
0.016118519008159637,
-0.015452491119503975,
-0.021366309374570847,
0.007642887532711029,
-0.04412355273962021,
-0.051504530012607574,
0.028843961656093597,
0.034102775156497955,
-0.024220691993832588,
0.023834260180592537,
-0.07588855177164078,
0.013625049032270908,
0.0850992426276207,
0.016689730808138847,
-0.03971333056688309,
0.004694206640124321,
0.0731247216463089,
0.05436510592699051,
0.04054911807179451,
-0.06609955430030823,
-0.07258576154708862,
0.0064515299163758755,
0.00795049499720335,
0.023431550711393356,
0.08255918323993683,
-0.047034524381160736,
0.0004406768421176821,
0.023632507771253586,
0.012994512915611267,
-0.026875751093029976,
-0.024647047743201256,
-0.022514669224619865,
0.022311193868517876,
-0.03214455768465996,
0.01687381975352764,
-0.027226654812693596,
-0.01153533160686493,
0.01833374612033367,
-0.016686001792550087,
0.0409383587539196,
0.03616749495267868,
-0.013326001353561878,
-0.044183194637298584,
0.012312542647123337,
0.0622183158993721,
-0.02048412710428238,
0.01593862660229206,
-0.08722745627164841,
0.004914120305329561,
0.08007106184959412,
-0.07332579046487808,
0.05863926559686661,
0.04070304334163666,
0.04057381674647331,
-0.02680128999054432,
0.02416803315281868,
-0.03097178041934967,
0.007517783436924219,
0.03984364494681358,
0.03444204106926918,
-0.015986720100045204,
0.017708206549286842,
0.011160519905388355,
0.013265921734273434,
-0.022147193551063538,
0.03624451532959938,
0.03177637606859207,
0.03195735439658165,
0.09040278196334839,
0.01621226780116558,
-0.037334416061639786,
-0.019493702799081802,
-0.011527981609106064,
0.035549335181713104,
-0.0011633045505732298,
0.0016880544135347009,
0.05773019790649414,
-0.03613783046603203,
-0.0348752923309803,
-0.014923634007573128,
0.029782727360725403,
-0.01774413138628006,
0.014405196532607079,
0.04505293816328049,
-0.03377985209226608,
0.0071349237114191055,
-0.016777174547314644,
0.03609731048345566,
0.026548465713858604,
0.004150060471147299,
0.016289614140987396,
-0.026539389044046402,
-0.038579605519771576,
0.000980833894573152,
0.07112539559602737,
0.01182673592120409,
0.00046904513146728277,
0.05033072084188461,
0.0024827164597809315,
0.051237303763628006,
0.005108858458697796,
-0.02240843139588833,
-0.024679403752088547,
-0.007719689980149269,
0.048184316605329514,
-0.021920736879110336,
0.04231970012187958,
-0.040821243077516556,
-0.0024937111884355545,
0.004172079265117645,
-0.01342543214559555,
0.02441040799021721,
-0.015567371621727943,
0.005920338910073042,
-0.0885733813047409,
-0.005031863693147898,
-0.002366364002227783,
-0.06791850179433823,
-0.007874525152146816,
0.01310347393155098,
-0.11847899109125137,
0.04533893242478371,
0.045719828456640244,
0.016446536406874657,
0.03108583390712738,
-0.03201831504702568,
0.011061981320381165,
0.006937073078006506,
-0.005099370144307613,
0.001497165416367352,
-0.029794583097100258,
-0.008288574405014515,
-0.014503792859613895,
0.021228235214948654,
0.0031382504384964705,
0.0597752220928669,
-0.019429435953497887,
0.010383171029388905,
-0.021576637402176857,
-0.05340875685214996,
-0.00055784045252949,
0.0032692081294953823,
-0.02257336862385273,
-0.007896149531006813,
0.012492435052990913,
0.002521645277738571,
0.026349501684308052,
-0.02956538461148739,
0.04021206870675087,
0.000996805727481842,
-0.010453698225319386,
-0.009428072720766068,
0.00961234699934721,
0.004037134349346161,
-0.019962361082434654,
0.020112082362174988,
-0.02810189314186573,
0.027827488258481026,
-0.005889435298740864,
-0.007307098712772131,
0.012126119807362556,
-0.01160004548728466,
-0.06240161135792732,
0.0013916291063651443,
0.06656382977962494,
0.002117596101015806,
0.019691890105605125,
0.01641732268035412,
-0.04270309954881668,
0.03631511330604553,
0.034610964357852936,
0.05212419480085373,
0.00816233642399311,
-0.00376892345957458,
-0.044839292764663696,
0.0027273972518742085,
0.082549549639225,
-0.015000653453171253,
0.00974529329687357,
-0.03354572877287865,
-0.02139224112033844,
-0.008135129697620869,
0.02150498516857624,
-0.02812415361404419,
-0.02052774652838707,
-0.024360625073313713,
0.039695803076028824,
0.04818759486079216,
-0.026097921654582024,
0.016256051138043404,
0.025302672758698463,
-0.010546408593654633,
-0.0605754628777504,
0.018655430525541306,
0.017818083986639977,
0.06468211114406586,
0.01554802991449833,
-0.05869119241833687,
-0.0014889304293319583,
0.03416398540139198,
-0.052037980407476425,
-0.008469639346003532,
-0.018044311553239822,
0.023080334067344666,
-0.0036959401331841946,
-0.016699163243174553,
0.0009204319794662297,
-0.015473279170691967,
0.08059199899435043,
-0.013032077811658382,
-0.03181762620806694,
-0.03410343453288078,
0.029138943180441856,
-0.019553935155272484,
0.03367435559630394,
-0.06915853917598724,
-0.02975819818675518,
0.007351839914917946,
-0.01702832616865635,
-0.01761516183614731,
0.04944819584488869,
-0.013416440226137638,
-0.033571697771549225,
-0.026970038190484047,
0.011150609701871872,
0.028846535831689835,
0.011461174115538597,
0.01973600499331951,
0.03371311351656914,
-0.04940418899059296,
0.0577840730547905,
0.029499180614948273,
0.01708734966814518,
0.003209392074495554,
-0.016033770516514778,
0.002875041216611862,
-0.0015176862943917513,
0.01779744029045105,
0.016052277758717537,
0.02531254105269909,
0.06514986604452133,
0.007378625217825174,
-0.011055013164877892,
0.023349057883024216,
0.012310691177845001,
-0.008824900723993778,
0.014667755924165249,
-0.03241884708404541,
-0.0037717213854193687,
-0.008314228616654873,
0.021189818158745766,
0.06407628953456879,
0.0059033664874732494,
0.004163902252912521,
-0.009416024200618267,
-0.0033710605930536985,
0.04273686558008194,
0.025506215170025826,
-0.0001289772626478225,
0.018281996250152588,
-0.004224903881549835,
0.024791143834590912,
-0.07907665520906448,
0.040109772235155106,
-0.0069916886277496815,
0.036228056997060776,
-0.04736219346523285,
0.040907736867666245,
-0.05608415976166725,
-0.005964774172753096,
0.008963973261415958,
0.02342909388244152,
-0.03637537732720375,
0.14168274402618408,
-0.008405372500419617,
0.028811899945139885,
-0.04983130842447281,
0.005106782540678978,
-0.023305291309952736,
-0.018618719652295113,
0.007962175644934177,
0.07885415107011795,
0.05576309561729431,
0.031878817826509476,
-0.006185551173985004,
0.0015021536964923143,
-0.04291701689362526,
-0.02737061120569706,
-0.044552095234394073,
-0.05182775855064392,
0.0006741587421856821,
-0.05696114897727966,
-0.007923577912151814,
0.02193302847445011,
0.021658597514033318,
0.004613902885466814,
0.05964876338839531,
0.02557167410850525,
-0.09313951432704926,
0.03282597288489342,
-0.02823479473590851,
0.021623171865940094,
0.07062716782093048,
0.021939989179372787,
0.01695479452610016,
-0.027845818549394608,
0.0704844668507576,
-0.036597706377506256,
-0.016681598499417305,
0.00602919002994895,
-0.021070800721645355,
-0.04808051139116287,
0.029999691992998123,
-0.00043096099398098886,
-0.010524148121476173,
-0.024338871240615845,
-0.03194897994399071,
0.02035905048251152,
0.005350676830857992,
0.02822970785200596,
-0.007534051779657602,
-0.015497313812375069,
0.012420287355780602,
0.0063480110839009285,
-0.04217833653092384,
-0.0027039654087275267,
0.0662156268954277,
0.027617815881967545,
-0.067243792116642,
-0.007089284248650074,
0.0425090454518795,
0.02211764082312584,
-0.004843540955334902,
0.0013027869863435626,
-0.018619103357195854,
-0.02770157903432846,
0.024601608514785767,
-0.05118212103843689,
0.024842392653226852,
0.001055369502864778,
0.012230634689331055,
-0.02334478497505188,
-0.0521424300968647,
-0.008719437755644321,
0.04769987612962723,
0.006910974159836769,
0.017632242292165756,
0.013425079174339771,
-0.0003748562012333423,
0.0435032844543457,
0.02834690548479557,
0.039269059896469116,
-0.05981473997235298,
0.009802144020795822,
0.014323185198009014,
-0.025558875873684883,
-0.021757280454039574,
-0.01649119332432747,
0.06377189606428146,
0.04888711869716644,
-0.01925385184586048,
0.09486868232488632,
0.03091113269329071,
-0.01563010737299919,
-0.029399044811725616,
-0.03837593272328377,
-0.03983735293149948,
-0.05544765293598175,
-0.030538910999894142,
0.05165645480155945,
0.01215791329741478,
-0.04052858054637909,
0.034636642783880234,
-0.05159015581011772,
-0.013189166784286499,
0.05437162518501282,
0.03191205859184265,
0.005828962195664644,
-0.01079429592937231,
-0.0208903755992651,
0.023600054904818535,
0.06337623298168182,
0.06749957799911499,
0.036281246691942215,
-0.01082843728363514,
-0.006781056057661772,
0.012049088254570961,
0.017413150519132614,
0.0020738665480166674,
-0.020115064457058907,
0.006180640310049057,
-0.002300015650689602,
0.05265888571739197,
-0.004845162853598595,
-0.022528519853949547,
-0.0061644092202186584,
-0.02460560016334057,
-0.02055540680885315,
-0.04522370919585228,
0.030637426301836967,
0.02542826160788536,
0.03183780983090401,
-0.03282482922077179,
-0.03929311782121658,
-0.017410220578312874,
0.007823999039828777,
0.06974392384290695,
0.018824486061930656,
-0.020166613161563873,
-0.03398030996322632,
-0.02637414261698723,
0.045549582690000534,
0.044672705233097076,
0.005332197528332472,
0.05705410614609718,
0.034979306161403656,
-0.011278724297881126,
-0.029857324436306953,
-0.014522506855428219,
-0.007636960595846176,
0.003887419356033206,
-0.036123789846897125,
-0.025706885382533073,
-0.025002481415867805,
0.010161586105823517,
-0.04054209217429161,
0.02529860846698284,
-0.04001012071967125,
-0.030929746106266975,
-0.001857180381193757,
-0.011350998654961586,
-0.027582254260778427,
-0.019718490540981293,
-0.04726451635360718,
0.020497629418969154,
-0.020205197855830193,
0.01055693719536066,
0.011061545461416245,
0.011136872693896294,
-0.04041376709938049,
0.0006291083991527557,
-0.02926165610551834,
0.051785845309495926,
0.009370287880301476,
-0.003235309151932597,
-0.027287160977721214,
0.04906415939331055,
0.009860309772193432,
-0.017801500856876373,
-0.0065301088616251945,
0.028849070891737938,
-0.036474887281656265,
0.01175541989505291,
0.024810658767819405,
-0.061328038573265076,
0.018418071791529655,
-0.03361751511693001,
-0.03667360171675682,
-0.008870186284184456,
0.016414888203144073,
-0.01051091868430376,
0.008235475979745388,
-0.04996217414736748,
-0.046817995607852936,
-0.03831636160612106,
0.0032919340301305056,
0.03382904827594757,
0.040648143738508224,
0.005919099319726229,
-0.0005553625524044037,
0.008467239327728748,
-0.014653447084128857,
-0.04872962832450867,
-0.0008536250679753721,
0.01325252652168274,
-0.0191106665879488,
0.03488320857286453,
0.02980358526110649,
0.008608628064393997,
-0.03566236048936844,
0.009350917302072048,
0.004145202226936817,
0.016293704509735107,
-0.05087866261601448,
-0.02970881015062332,
0.05045825242996216,
-0.011111102066934109,
-0.016800282523036003,
-0.041769277304410934,
-0.010848277248442173,
-0.005767284892499447,
-0.05656817555427551,
-0.037096649408340454,
-0.06401831656694412,
-0.0623273029923439,
-0.03909521922469139,
0.039439331740140915,
0.03004068322479725,
-0.020761879161000252,
0.03068559244275093,
0.009435325860977173,
0.018831750378012657,
-0.025655971840023994,
-0.03561948239803314,
0.03023788146674633,
0.031074300408363342,
-0.02878100611269474,
-0.025524890050292015,
0.00727824168279767,
0.00042088257032446563,
0.0018276283517479897,
-0.006382601801306009,
-0.015901753678917885,
0.05487294867634773,
0.08239270001649857,
-0.008270896971225739,
0.052995674312114716,
0.023322338238358498,
-0.014776760712265968,
-0.04546204209327698,
-0.032196782529354095,
0.012256530113518238,
0.05762849003076553,
-0.010082672350108624,
-0.045815370976924896,
0.03543384373188019,
-0.015514564700424671,
-0.0227794349193573,
-0.003096255473792553,
0.029427122324705124,
0.03344210982322693,
0.016787715256214142,
0.03694760799407959,
0.0033200369216501713,
0.0005054906359873712,
-0.03822433575987816,
-0.03367488458752632,
0.0365079864859581,
-0.015713948756456375,
-0.017858494073152542,
-0.024077003821730614,
0.059440504759550095,
-0.003794678719714284,
-0.013150623999536037,
0.01267639547586441,
-0.022297106683254242,
0.03157488629221916,
0.016319572925567627,
-0.013974147848784924,
0.05567815154790878,
-0.010234072804450989,
0.02073640562593937,
0.08321762830018997,
0.05282628536224365,
0.04868915677070618,
0.042965877801179886,
-0.06453762203454971,
0.007649109233170748,
-0.004371266812086105,
0.05800147354602814,
0.04707023873925209,
-0.0022230534814298153,
0.0060661244206130505,
0.00836811400949955,
-0.015566151589155197,
0.039452724158763885,
0.024198956787586212,
-0.0370585173368454,
0.01762036420404911,
-0.00829407200217247,
0.006629825569689274,
-0.036127958446741104,
-0.006213266868144274,
0.0026677711866796017,
0.037997420877218246,
0.0325971357524395,
-0.01687549613416195,
0.0016376128187403083,
-0.004983455408364534,
-0.10196169465780258,
-0.04451650381088257,
-0.009405888617038727,
0.078841432929039,
-0.03321901708841324,
0.04229968041181564,
-0.03475230187177658,
0.031224317848682404,
-0.03418620303273201,
-0.024186132475733757,
0.0033618134912103415,
0.004638589918613434,
-0.01221780851483345,
-0.04565054178237915,
-0.03015676513314247,
-0.016622211784124374,
0.033884067088365555,
-0.021991252899169922,
0.0706331878900528,
0.0441475473344326,
0.003185654291883111,
-0.011141650378704071,
-0.014365389943122864,
0.020545123144984245,
0.0012937643332406878,
0.01676618680357933,
-0.04331439360976219,
0.01248746644705534,
-0.009111013263463974,
0.031536590307950974,
-0.028899185359477997,
-0.031123913824558258,
-0.022410493344068527,
0.0047563426196575165,
0.0630260705947876,
0.022628482431173325,
-0.003632875857874751,
-0.024253634735941887,
0.04688647761940956,
-0.07478559762239456,
-0.023334261029958725,
-0.023947490379214287,
0.011744310148060322,
-0.0021155024878680706
] |
Série / Division :
BIC - BASE
Texte :
L'article
98 de la loi n° 2019-1428 du 24 décembre 2019 d'orientation des mobilités instaure une déduction exceptionnelle pour les simulateurs d'apprentissage de la conduite dotés d'un poste de conduite
neufs acquis ou pris en location dans le cadre d'un contrat de crédit-bail ou de location avec option d'achat par les établissements d'enseignement de la conduite et de la sécurité routière agréés et
les associations agréées exerçant leur activité dans le champ de l'insertion ou de la réinsertion sociale ou professionnelle agréées. Cette déduction exceptionnelle, codifiée à
l'article 39 decies E du code général des impôts (CGI), leur permet de déduire 40 % de la valeur d'origine des biens
éligibles.
Ces nouvelles dispositions s'appliquent aux investissements neufs acquis ou pris en
crédit-bail ou en location avec option d'achat à compter du 9 mai 2019 et jusqu’au 8 mai 2021 au cours d'exercices clos à compter de la date d'entrée en vigueur de la
loi n° 2019-1428 du 24 décembre
2019 d'orientation des mobilités, soit le 27 décembre 2019.
Toutefois, le fait pour une entreprise ou association d'avoir acquis ou pris en
location dans le cadre d'un contrat de crédit-bail ou de location avec option d'achat un bien éligible, à compter du 9 mai 2019, mais au cours d'un exercice clos avant le 27 décembre 2019 n'a pas pour
conséquence de lui faire perdre le bénéfice de la première annuité de déduction exceptionnelle.
Dans cette situation, il est admis que le point de départ de la déduction exceptionnelle soit fixé à la date d'ouverture du premier exercice clos à compter du 27 décembre 2019 (date d'entrée en
vigueur de l'article 98 de la loi n° 2019-1428 du 24 décembre 2019 d'orientation des mobilités).
Actualité liée :
X
Document lié :
BOI-BIC-BASE-100-60 : BIC - Base d'imposition - Déductions exceptionnelles - Déduction
exceptionnelle applicable aux simulateurs d'apprentissage de la conduite dotés d'un poste de conduite
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00049
|
https://bofip.impots.gouv.fr/bofip/12219-PGP.html/identifiant=ACTU-2020-00049
|
2020-03-04 00:00:00
|
fead073a3597d669809dd208e3053e1cb2ee658d6c19d9e79f9d726b36cc66dc
|
[
-0.0032128544989973307,
-0.0284243393689394,
-0.10173540562391281,
0.017344631254673004,
0.07937351614236832,
-0.03809621185064316,
0.012292325496673584,
0.02520345151424408,
0.05360662564635277,
-0.01925680972635746,
-0.09059613198041916,
-0.02161381207406521,
-0.02518719993531704,
-0.06990912556648254,
-0.09490799903869629,
0.04183796048164368,
0.04736414551734924,
0.022033119574189186,
0.03497698903083801,
0.005032637622207403,
0.01589953899383545,
0.049376774579286575,
0.03877735882997513,
0.005381105467677116,
-0.00889403373003006,
0.05117804557085037,
0.07315775752067566,
-0.042030248790979385,
-0.00015412842913065106,
-0.02751152589917183,
-0.06433800607919693,
-0.043633509427309036,
0.009182194247841835,
0.04405418783426285,
-0.006633310578763485,
0.011843125335872173,
-0.05232180655002594,
0.0028094276785850525,
-0.016432633623480797,
0.04790913686156273,
-0.015150647610425949,
-0.0029466275591403246,
0.017789341509342194,
0.021025482565164566,
-0.02052217535674572,
-0.003734385361894965,
0.03707767650485039,
0.06826647371053696,
-0.007221834734082222,
0.09006007015705109,
-0.009115826338529587,
0.04873368889093399,
0.03460992872714996,
-0.022236226126551628,
0.007200300693511963,
0.04079260677099228,
-0.09074728935956955,
0.01939949207007885,
0.06334075331687927,
-0.029871147125959396,
0.014380238950252533,
-0.0019594726618379354,
-0.03195386379957199,
0.009207334369421005,
0.016954150050878525,
-0.02642662823200226,
-0.011667439714074135,
-0.02107887528836727,
0.08771930634975433,
0.01165161095559597,
-0.011197599582374096,
0.001613866537809372,
-0.018391143530607224,
-0.014233695343136787,
0.06484020501375198,
0.08219785243272781,
-0.037975799292325974,
0.013357849791646004,
0.07088710367679596,
-0.0015605591470375657,
-0.011268265545368195,
0.035688623785972595,
0.017399724572896957,
0.0038505508564412594,
-0.009928458370268345,
-0.03471094369888306,
-0.03728601336479187,
0.002972594229504466,
-0.028210215270519257,
-0.0038548011798411608,
-0.02439747005701065,
0.0958816409111023,
0.02859753929078579,
0.03612726926803589,
-0.004574370104819536,
0.06154368445277214,
-0.05172116681933403,
-0.002349280985072255,
0.033971790224313736,
0.019798653200268745,
0.046993687748909,
0.018226750195026398,
-0.023948941379785538,
-0.02294432930648327,
0.0693347379565239,
-0.06543979793787003,
0.04841772839426994,
-0.038782790303230286,
-0.036266423761844635,
-0.010981941595673561,
-0.039473049342632294,
-0.007875601761043072,
-0.06583219021558762,
-0.0781174749135971,
-0.011360246688127518,
0.0422908216714859,
-0.015276674181222916,
-0.072220079600811,
0.05159332975745201,
0.06643514335155487,
0.011659109964966774,
-0.01103986706584692,
0.005391113925725222,
-0.008523979224264622,
-0.04252887889742851,
-0.005073802545666695,
-0.054887812584638596,
0.021923411637544632,
-0.021926427260041237,
0.0040259514935314655,
0.08331621438264847,
0.008895090781152248,
0.01134502049535513,
-0.06450926512479782,
0.011798016726970673,
-0.015192010439932346,
0.03426807001233101,
0.010610421188175678,
0.03539103642106056,
0.015386408194899559,
-0.09756477177143097,
0.056025177240371704,
-0.04493314400315285,
0.04457797482609749,
0.010673088021576405,
-0.0038464933168143034,
-0.011931146495044231,
-0.013082165271043777,
0.03066202998161316,
-0.02794252708554268,
0.010847218334674835,
0.028572507202625275,
0.04708642512559891,
0.022817743942141533,
0.022744309157133102,
0.0059847040101885796,
0.00032478204229846597,
0.017286721616983414,
0.00649345712736249,
-0.04236144199967384,
0.02516602724790573,
-0.04750736057758331,
0.03074788674712181,
-0.025700155645608902,
-0.05832713097333908,
0.013332419097423553,
0.06076551973819733,
-0.0553257018327713,
0.02021663449704647,
0.056552257388830185,
-0.06897464394569397,
-0.0012405536836013198,
0.013988274149596691,
-0.013288740999996662,
-0.02159695513546467,
-0.026881670579314232,
-0.07903265208005905,
-0.012076377868652344,
-0.04285481199622154,
0.04767322540283203,
-0.008390683680772781,
-0.015722941607236862,
-0.05783640965819359,
-0.007529249880462885,
0.03836457431316376,
0.05285704508423805,
0.01707730069756508,
-0.02945919707417488,
0.008784152567386627,
-0.009510859847068787,
-0.01153680868446827,
-0.005773452576249838,
-0.07661601901054382,
0.007872517220675945,
0.0010327995987609029,
-0.06268036365509033,
0.011955002322793007,
0.019428174942731857,
0.04054807871580124,
-0.024982918053865433,
0.05208973586559296,
0.04926586523652077,
0.0016086921095848083,
0.014627218246459961,
-0.05478324741125107,
-0.017038200050592422,
-0.042365070432424545,
-0.0030557613354176283,
-0.0296491626650095,
-0.0071487631648778915,
0.015227917581796646,
-0.041667282581329346,
-0.016757460311055183,
0.022493356838822365,
-0.04565748944878578,
-0.013826771639287472,
-0.0010145389242097735,
-0.004210578743368387,
-0.008824578486382961,
0.007563333958387375,
-0.023293450474739075,
-0.007805411238223314,
-0.018104637041687965,
-0.08606420457363129,
-0.004408309701830149,
0.03590606525540352,
-0.011240541934967041,
0.0203937329351902,
0.04533609747886658,
0.013254866935312748,
0.02604762464761734,
-0.030127013102173805,
-0.056370362639427185,
-0.010579951107501984,
-0.011490197852253914,
0.003226638538762927,
0.03042413666844368,
0.021298926323652267,
-0.0022485817316919565,
0.008891211822628975,
0.013407843187451363,
-0.04474598541855812,
0.05580466613173485,
0.04268386960029602,
0.02881801314651966,
0.06504005193710327,
-0.018030809238553047,
-0.04539482295513153,
-0.040971558541059494,
0.01832760125398636,
-0.008697179146111012,
0.04507891833782196,
-0.07596307247877121,
0.010630498640239239,
-0.055168673396110535,
-0.01361989788711071,
0.020746706053614616,
0.012836177833378315,
0.0029132303316146135,
0.01127469353377819,
0.03662507236003876,
0.018856914713978767,
-0.02527853101491928,
0.006260955706238747,
0.03526611626148224,
-0.10926897823810577,
0.059400081634521484,
0.03941875323653221,
-0.0250636488199234,
0.01378870289772749,
-0.05284737050533295,
0.02125590853393078,
0.07105102390050888,
0.022475657984614372,
-0.04448528587818146,
-0.04255164787173271,
-0.053487420082092285,
-0.0026978745590895414,
-0.017214879393577576,
0.012946669943630695,
0.02717387117445469,
0.02164052426815033,
0.035107459872961044,
-0.03093908168375492,
-0.012304691597819328,
0.062036462128162384,
-0.022473517805337906,
-0.019720815122127533,
0.018649008125066757,
0.0015131599502637982,
-0.024108098819851875,
0.04174678027629852,
-0.022973058745265007,
0.03870164975523949,
-0.024032309651374817,
-0.0025058111641556025,
-0.061700135469436646,
0.08597476035356522,
0.01242254488170147,
0.008132017217576504,
0.030644120648503304,
-0.00040832380182109773,
-0.0008415385382249951,
0.036498282104730606,
0.0024517138954252005,
-0.014423783868551254,
-0.015298256650567055,
-0.04344950616359711,
-0.0036096598487347364,
0.06809673458337784,
0.0017599277198314667,
-0.005583588033914566,
-0.03296765685081482,
0.04436071589589119,
0.018647529184818268,
-0.01674094796180725,
0.0018522710306569934,
-0.02020184136927128,
-0.1030723974108696,
-0.05487408488988876,
-0.03194956108927727,
0.10644020885229111,
0.002522807102650404,
0.052598387002944946,
0.016041042283177376,
-0.009949903935194016,
0.023476868867874146,
-0.009494319558143616,
-0.034686073660850525,
-0.004752411041408777,
-0.033399809151887894,
0.02176937460899353,
0.029849033802747726,
-0.02896290086209774,
0.02241647243499756,
0.0019546672701835632,
0.020622972398996353,
-0.03626159206032753,
-0.0069394418969750404,
0.03716525807976723,
0.05015331506729126,
-0.0273330956697464,
-0.05873279273509979,
-0.013833300210535526,
0.046784598380327225,
0.002200125018134713,
0.039983250200748444,
-0.007626733742654324,
0.00803182553499937,
-0.020962869748473167,
0.05759581923484802,
0.02323906123638153,
0.029007166624069214,
0.05842618644237518,
0.004556635860353708,
0.017186546698212624,
-0.014895478263497353,
-0.07226047664880753,
-0.007939836010336876,
-0.0022953676525503397,
0.05634027719497681,
-0.0033011925406754017,
0.03237958624958992,
0.025623248890042305,
-0.018551427870988846,
0.007910620421171188,
0.01888781040906906,
0.020460354164242744,
-0.022003641352057457,
-0.0071739451959729195,
-0.004582379013299942,
0.002811115002259612,
0.02377367578446865,
0.026630926877260208,
0.05451595038175583,
0.05399090051651001,
0.016558343544602394,
0.006505417171865702,
0.04355716332793236,
-0.010150839574635029,
-0.005678504705429077,
0.02518294006586075,
-0.03916115686297417,
0.049529097974300385,
0.025908198207616806,
0.010597738437354565,
-0.040831830352544785,
0.025048142299056053,
0.006493355613201857,
-0.01311858743429184,
-0.01895778253674507,
-0.02004793845117092,
-0.032086070626974106,
0.014362601563334465,
0.030802734196186066,
0.005971645005047321,
0.04508773982524872,
0.04783863201737404,
0.030435243621468544,
0.07251696288585663,
0.004999320954084396,
-0.02007380686700344,
0.021392444148659706,
-0.049687761813402176,
0.017499029636383057,
0.03609386086463928,
0.02317623235285282,
-0.06152235344052315,
-0.01339078601449728,
0.02884306013584137,
0.05462932586669922,
0.03519921377301216,
0.041251543909311295,
-0.049253515899181366,
-0.00913859624415636,
0.04996267706155777,
0.02630562148988247,
0.06237286329269409,
0.13563042879104614,
-0.061068519949913025,
0.015716519206762314,
0.038145795464515686,
0.0012888088822364807,
-0.04535987600684166,
-0.04395122081041336,
-0.005851845256984234,
0.06979195028543472,
0.06600532680749893,
-0.04504988715052605,
0.022410478442907333,
-0.04858851060271263,
-0.009724360890686512,
-0.041607122868299484,
-0.05082439258694649,
-0.04037020727992058,
-0.05060403794050217,
-0.05612098425626755,
-0.006378294434398413,
0.014808407053351402,
0.00039325482794083655,
-0.007267471868544817,
-0.02657339908182621,
0.018321707844734192,
-0.059685491025447845,
0.022979095578193665,
-0.008375382982194424,
0.010643800720572472,
0.07215284556150436,
-0.04179923236370087,
0.0017841829685494304,
-0.028466684743762016,
0.09785822033882141,
0.017749492079019547,
0.01644555851817131,
-0.003265365492552519,
-0.03583170846104622,
-0.020914843305945396,
0.04411281645298004,
0.02128993533551693,
0.005034183152019978,
0.034186698496341705,
0.0002818435605149716,
-0.04049341380596161,
0.015240677632391453,
0.006097014527767897,
0.03848259896039963,
0.006376424338668585,
0.002929306123405695,
0.023286722600460052,
-0.024155467748641968,
0.018702194094657898,
0.05322200059890747,
0.006100729573518038,
0.031726788729429245,
-0.010772294364869595,
0.06698503345251083,
-0.018770819529891014,
0.07511815428733826,
0.050166934728622437,
-0.025996694341301918,
0.014800498262047768,
0.024716708809137344,
-0.036706991493701935,
0.007657094392925501,
-0.02799147553741932,
0.0064095365814864635,
0.009532750584185123,
-0.04941975697875023,
0.0015410815831273794,
0.020585892722010612,
0.03684580698609352,
0.006877003237605095,
-0.060224197804927826,
-0.018741322681307793,
0.006743399426341057,
0.04437696188688278,
-0.008616330102086067,
-0.0502215176820755,
0.019856175407767296,
-0.021856289356946945,
-0.004710142035037279,
-0.07382285594940186,
-0.017962675541639328,
0.000124529076856561,
-0.0006734654307365417,
-0.03848608583211899,
0.037244267761707306,
0.015183117240667343,
-0.017523132264614105,
-0.04153750464320183,
0.005023906007409096,
-0.010755013674497604,
-0.026526857167482376,
0.027601713314652443,
-0.039355017244815826,
-0.010449584573507309,
-0.03324725851416588,
0.011941000819206238,
-0.06932355463504791,
0.047341734170913696,
0.0451723113656044,
0.07045499235391617,
0.06891389191150665,
0.019931044429540634,
-0.05808001756668091,
-0.045832205563783646,
-0.019612837582826614,
0.0885656550526619,
0.0480940043926239,
-0.03985375910997391,
-0.0055664400570094585,
0.042043231427669525,
0.02789820171892643,
-0.019790243357419968,
-0.015459882095456123,
0.03869054839015007,
0.017605973407626152,
0.06618911027908325,
0.019404517486691475,
-0.02885478362441063,
-0.005008067935705185,
0.028641395270824432,
0.026226874440908432,
-0.013085166923701763,
0.03287713602185249,
-0.015791429206728935,
0.019854111596941948,
0.004481806885451078,
-0.012643422931432724,
-0.0399368591606617,
0.06540527939796448,
0.02430502139031887,
0.020414195954799652,
-0.057293497025966644,
0.029635338112711906,
-0.015079410746693611,
-0.0021784515120089054,
-0.03663063794374466,
-0.022078678011894226,
0.0509532131254673,
0.0531359501183033,
0.022653136402368546,
-0.029935039579868317,
0.036800891160964966,
0.05562196671962738,
0.024748826399445534,
0.003479316597804427,
-0.042418114840984344,
-0.01679849997162819,
0.005976018030196428,
-0.03116922825574875,
-0.007507578935474157,
0.01586289331316948,
0.03590203449130058,
-0.0017615389078855515,
0.03078954853117466,
-0.0021248040720820427,
-0.07835990190505981,
-0.02049669809639454,
-0.02943642996251583,
0.008560680784285069,
-0.022364111617207527,
0.010989779606461525,
-0.011106341145932674,
0.02997511997818947,
0.020392199978232384,
-0.03793702647089958,
-0.007960409857332706,
0.019047223031520844,
0.004526258911937475,
-0.007980071939527988,
0.04201890155673027,
0.03716802969574928,
0.043634843081235886,
0.06333138793706894,
0.020241517573595047,
0.023269053548574448,
0.042729657143354416,
-0.012966569513082504,
-0.030735686421394348,
0.005910096224397421,
-0.020586054772138596,
-0.026993196457624435,
0.033702801913022995,
0.010165132582187653,
0.04345381259918213,
0.04869585484266281,
0.0016810746164992452,
-0.05292508751153946,
0.010145055130124092,
-0.026093415915966034,
-0.036804571747779846,
0.015421826392412186,
0.008298695087432861,
-0.012705666944384575,
0.006609785836189985,
-0.005764366593211889,
-0.06280852854251862,
-0.03228778764605522,
0.004182122647762299,
-0.04095232114195824,
-0.01330027636140585,
0.08439701050519943,
-0.03278033062815666,
-0.00022088388504926115,
0.007263549137860537,
-0.03588597849011421,
-0.010707208886742592,
-0.028232166543602943,
-0.037287093698978424,
-0.012375712394714355,
0.04047131538391113,
0.009120220318436623,
-0.007956483401358128,
-0.045402586460113525,
0.04031166061758995,
-0.08907005190849304,
-0.041704773902893066,
-0.024020547047257423,
0.008434787392616272,
-0.03394966199994087,
-0.014091006480157375,
0.004566233139485121,
-0.008869754150509834,
0.06957938522100449,
0.01594366692006588,
0.004511411301791668,
-0.014552295207977295,
-0.010382458567619324,
0.027002353221178055,
0.008915679529309273,
-0.05379326641559601,
-0.023633018136024475,
-0.05815747752785683,
0.006946933455765247,
0.002103686099871993,
-0.0319143682718277,
0.0008783249068073928,
0.04152820631861687,
0.06479822844266891,
0.005565158557146788,
-0.001327331643551588,
0.05209517106413841,
-0.012194331735372543,
-0.04858560487627983,
0.02341265231370926,
0.024180328473448753,
0.035618092864751816,
-0.0318625271320343,
-0.0002748338447418064,
-0.0027129461523145437,
-0.060739316046237946,
-0.025477709248661995,
-0.01008587796241045,
0.016703736037015915,
-0.03486714884638786,
-0.019481534138321877,
-0.026477502658963203,
-0.0017881280509755015,
0.01736503653228283,
0.013829213567078114,
0.001367203425616026,
-0.008102851919829845,
-0.02492331527173519,
-0.00217699958011508,
-0.061070092022418976,
0.003912453539669514,
0.02120370604097843,
-0.005467183422297239,
0.00956876203417778,
0.039826419204473495,
0.0016866270452737808,
0.057723768055438995,
0.0030788532458245754,
0.04022766277194023,
-0.014930575154721737,
0.029851866886019707,
-0.004845316521823406,
0.02911369875073433,
-0.03967969864606857,
0.04340190067887306,
-0.0193043015897274,
-0.05625463277101517,
0.000383488048100844,
0.027425020933151245,
-0.04882621020078659,
0.02050718665122986,
-0.02433580905199051,
-0.006460981909185648,
-0.02149609662592411,
0.018068654462695122,
0.007906323298811913,
-0.03318586200475693,
0.051844362169504166,
-0.041226521134376526,
0.015796221792697906,
-0.033785924315452576,
-0.0013180930400267243,
0.0021746603306382895,
0.035771336406469345,
0.030927782878279686,
0.0013464315561577678,
-0.035802364349365234,
0.03398941084742546,
-0.05492480844259262,
0.03793239966034889,
-0.002738181734457612,
0.02845967747271061,
0.021750522777438164,
-0.01897936500608921,
-0.0435623861849308,
0.04020262137055397,
-0.027981502935290337,
-0.04018087312579155,
-0.003024117788299918,
-0.006933189462870359,
0.04676968231797218,
-0.03455272316932678,
-0.013073235750198364,
0.00791508425027132,
0.007177762221544981,
-0.03488761559128761,
0.022780954837799072,
0.05299640819430351,
0.022020645439624786,
-0.062425266951322556,
-0.04233983904123306,
0.019452614709734917,
0.053239788860082626,
-0.06498808413743973,
-0.0007196431397460401,
0.027071058750152588,
-0.02534014731645584,
0.02596447430551052,
0.01341408770531416,
-0.038203444331884384,
0.01065734215080738,
-0.017229221761226654,
0.03390929475426674,
0.023948723450303078,
-0.019308900460600853,
-0.00911494717001915,
0.04135875776410103,
-0.06193387880921364,
-0.03993065282702446,
-0.03822440654039383,
-0.043578509241342545,
-0.016488561406731606
] |
Séries / Divisions :
TCA - THA ; TVA - BASE
Texte :
Le 26° du III de
l'article
26 de la loi n°2018-1317 du 28 décembre 2018 de finances pour 2019 a abrogé les dispositions relatives à la taxe sur les huiles destinées à l'alimentation humaine prévue à
l'article 1609 vicies du code général des impôts (CGI), à compter du 1er janvier 2020.
Ces dispositions s'appliquent aux livraisons, aux importations et aux acquisitions intracommunautaires de
produits concernés pour lesquelles le fait générateur intervient à compter du 1er janvier 2020.
Actualité liée :
X
Documents liés :
BOI-TCA : Taxes spéciales sur le chiffre d'affaires
BOI-TCA-THA : Taxe spéciale sur les huiles destinées à l'alimentation humaine
BOI-TVA-BASE-10-10-20 : TVA - Base d'imposition - Règles applicables à l'ensemble des
opérations imposables - Impôts, taxes, droits et prélèvements inclus dans la base d'imposition à l'exclusion de la TVA elle-même
BOI-TVA-BASE-10-120-60-10 : TVA - Base d'imposition - Règles applicables à des
opérations déterminées - Base d'imposition à l'importation des biens
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00062
|
https://bofip.impots.gouv.fr/bofip/12228-PGP.html/identifiant=ACTU-2020-00062
|
2020-03-23 00:00:00
|
0649b8560613721440a55fe2ee8fb065d7289c2a4eb7ee199f94f79bc22bb767
|
[
-0.0004936384502798319,
-0.022926300764083862,
-0.0292954258620739,
0.03519028425216675,
-0.0653248056769371,
-0.06389099359512329,
-0.03830337151885033,
0.05747714638710022,
0.02984774112701416,
-0.04831141605973244,
0.007531782146543264,
0.022019755095243454,
-0.013146424666047096,
-0.027081867679953575,
-0.09521088749170303,
0.03361719101667404,
0.07130295783281326,
0.032313890755176544,
0.018951337784528732,
0.005768512841314077,
0.06208937615156174,
-0.017773957923054695,
-0.007163360249251127,
0.10612456500530243,
0.008573450148105621,
0.01701456680893898,
0.025626245886087418,
-0.08452771604061127,
-0.006972757168114185,
0.07848508656024933,
-0.023890841752290726,
-0.023379182443022728,
-0.017673170194029808,
-0.025748612359166145,
0.055681176483631134,
-0.09827027469873428,
-0.040696918964385986,
-0.03449176996946335,
-0.04059543460607529,
-0.009183909744024277,
0.02576947584748268,
0.011870943009853363,
-0.031018557026982307,
0.05443288013339043,
-0.00022154492035042495,
0.04530096799135208,
0.00918333325535059,
0.08131210505962372,
-0.012420210056006908,
0.049875520169734955,
0.04061098396778107,
0.015802431851625443,
0.014468206092715263,
-0.03879477456212044,
0.026298154145479202,
-0.003573617897927761,
-0.06406518071889877,
-0.02666511759161949,
0.008665205910801888,
-0.03338471055030823,
-0.03955932334065437,
-0.002717034425586462,
0.0192877184599638,
0.006729634013026953,
-0.06959857046604156,
-0.0069469572044909,
0.00367042887955904,
-0.04130079224705696,
0.14333434402942657,
0.05642968416213989,
-0.01739841140806675,
0.023493386805057526,
-0.04440134018659592,
-0.022732077166438103,
0.025756265968084335,
0.00020423289970494807,
-0.044466450810432434,
0.01769227534532547,
-0.0017876923084259033,
0.04598436504602432,
0.020142434164881706,
-0.07577874511480331,
0.05601152777671814,
-0.023810656741261482,
-0.016086520627141,
0.004425915889441967,
-0.061371054500341415,
-0.009212997741997242,
0.00021952112729195505,
0.05438769981265068,
0.01792105846107006,
0.054257821291685104,
-0.01335227396339178,
-0.015567159280180931,
0.004613707773387432,
-0.022239981219172478,
-0.029038280248641968,
0.06646876037120819,
0.011107704602181911,
0.07646135240793228,
-0.005732490681111813,
0.005079774651676416,
0.043501123785972595,
-0.01911831460893154,
0.0598340705037117,
-0.054663658142089844,
0.011905744671821594,
0.01598132774233818,
-0.05945068970322609,
0.02020430378615856,
-0.021940648555755615,
0.03779993951320648,
-0.050275418907403946,
-0.05502500385046005,
-0.013167797587811947,
0.04820847511291504,
0.004599820822477341,
-0.0034361176658421755,
0.04430706053972244,
0.07950018346309662,
-0.005848583299666643,
0.050514861941337585,
-0.004667283967137337,
-0.035194918513298035,
-0.07302884757518768,
0.00014289528189692646,
0.04700837284326553,
-0.011723644100129604,
-0.0014921146212145686,
0.0033107814379036427,
0.023870272561907768,
0.040769726037979126,
-0.00715972576290369,
-0.006072192918509245,
-0.019564824178814888,
0.060026995837688446,
-0.022871889173984528,
0.09307829290628433,
0.03174446150660515,
0.018172208219766617,
-0.06653212010860443,
-0.000761773029807955,
-0.07022953778505325,
0.020719731226563454,
-0.004388995468616486,
-0.02413296326994896,
-0.006274847779422998,
-0.055861007422208786,
0.00688196299597621,
-0.04915931448340416,
-0.01575258933007717,
0.019652489572763443,
-0.003757477505132556,
0.03983832523226738,
0.0033493845257908106,
-0.0208270400762558,
0.0011701328912749887,
0.08194953948259354,
0.012024620547890663,
-0.027957545593380928,
-0.008211220614612103,
-0.016315361484885216,
-0.018867140635848045,
-0.0446198396384716,
-0.07025698572397232,
-0.05210445448756218,
0.022940438240766525,
0.002865816466510296,
0.015228178352117538,
0.06045781821012497,
0.007763746660202742,
0.05271070450544357,
0.016538219526410103,
-0.011353762820363045,
-0.006869184784591198,
0.016364986076951027,
-0.015907268971204758,
0.04352859780192375,
-0.03753839433193207,
0.03335808217525482,
-0.023365339264273643,
-0.054066210985183716,
-0.04511578753590584,
0.01378566026687622,
0.07033427059650421,
0.055157121270895004,
-0.04959670081734657,
-0.06358883529901505,
0.06625256687402725,
0.017060421407222748,
-0.022878270596265793,
0.03013811632990837,
-0.054821960628032684,
0.019960036501288414,
0.025548789650201797,
-0.0888969823718071,
0.016738537698984146,
-0.009935472160577774,
0.005017934367060661,
-0.0292431078851223,
-0.011737190186977386,
0.00765385664999485,
-0.03141961246728897,
0.026380794122815132,
0.01214425079524517,
-0.011494285427033901,
-0.05227286368608475,
0.047792382538318634,
-0.03596051037311554,
-0.09666234999895096,
0.05780680850148201,
0.005471373908221722,
0.023289071395993233,
0.02221515029668808,
-0.049947287887334824,
-0.042772311717271805,
0.03230433166027069,
-0.008960407227277756,
-0.02031400240957737,
-0.03686990588903427,
0.021219870075583458,
0.02515324018895626,
-0.023474160581827164,
-0.07013214379549026,
0.00030379495001398027,
0.023029938340187073,
-0.02280094474554062,
0.00273122382350266,
0.001585545251145959,
-0.045271750539541245,
0.04237350448966026,
-0.12247654795646667,
0.0025431162212044,
0.009861191734671593,
-0.003360436065122485,
-0.018817344680428505,
-0.00010159108933294192,
-0.01373337209224701,
0.041386742144823074,
0.08691626042127609,
0.009959515184164047,
-0.007635028101503849,
0.03141685947775841,
0.0885278508067131,
0.02871846966445446,
-0.03015170246362686,
-0.035369064658880234,
0.00008419047662755474,
0.022017404437065125,
0.01421194989234209,
0.000022880512915435247,
0.03146153688430786,
-0.04696621000766754,
-0.015236472710967064,
-0.06125139817595482,
-0.02631346881389618,
0.01719907484948635,
-0.023505743592977524,
-0.0492597259581089,
0.004655631724745035,
0.002530626254156232,
-0.0008938314276747406,
-0.019548596814274788,
-0.05841445550322533,
-0.004705000203102827,
-0.08451458066701889,
0.015776894986629486,
0.02053346298635006,
-0.050103560090065,
-0.016652971506118774,
-0.019066419452428818,
0.06939521431922913,
0.0339495986700058,
0.015509319491684437,
0.000060908307204954326,
0.009713159874081612,
0.049756985157728195,
0.0030936584807932377,
0.04248405620455742,
0.008809734135866165,
0.054437294602394104,
0.004667875822633505,
-0.032608792185783386,
-0.051724210381507874,
0.004064904060214758,
0.036852385848760605,
-0.005017005372792482,
-0.0253040362149477,
-0.03929466754198074,
0.023586198687553406,
0.03686142340302467,
-0.02992336079478264,
-0.03858114778995514,
0.060032155364751816,
0.008863307535648346,
-0.02615370787680149,
-0.033052053302526474,
0.05088203027844429,
0.034636810421943665,
0.022237950935959816,
-0.021588437259197235,
-0.016682859510183334,
-0.018044941127300262,
0.01884729228913784,
-0.0060387770645320415,
0.013520928099751472,
-0.02167791686952114,
-0.0331522561609745,
0.034898530691862106,
0.06251891702413559,
0.014531482942402363,
-0.006731356028467417,
-0.04022005945444107,
-0.04191353917121887,
0.00502946600317955,
0.01908613182604313,
0.0037315841764211655,
-0.04926679655909538,
-0.0015481231966987252,
0.007342981174588203,
-0.029320986941456795,
0.05487624928355217,
-0.05358310416340828,
0.08053318411111832,
-0.03692962974309921,
0.0059603299014270306,
0.0255527812987566,
0.022229069843888283,
-0.0231979638338089,
-0.009239641018211842,
-0.0448591485619545,
0.0289368387311697,
0.036547061055898666,
-0.015084391459822655,
0.005345730576664209,
0.05635744705796242,
-0.052954304963350296,
0.014950946904718876,
-0.002368469722568989,
0.013415846973657608,
0.012751344591379166,
-0.011562911793589592,
-0.03309009596705437,
-0.04978420212864876,
0.04336053133010864,
0.005469026509672403,
0.017969327047467232,
-0.007346460595726967,
0.022088753059506416,
-0.003999968990683556,
0.013165192678570747,
-0.0007825149805285037,
0.04768466576933861,
0.06242191419005394,
0.03896302357316017,
-0.04479566216468811,
-0.013465449213981628,
-0.001094937208108604,
-0.025475429370999336,
0.007090460043400526,
-0.0559539869427681,
-0.05357900634407997,
0.016920894384384155,
0.01272132620215416,
0.055201221257448196,
0.009474760852754116,
0.0011002698447555304,
-0.018537206575274467,
-0.059416405856609344,
0.0023551154881715775,
0.03237707540392876,
-0.023637134581804276,
0.020613793283700943,
0.03861057385802269,
0.0010436454322189093,
0.0264934990555048,
0.023406939581036568,
0.017065001651644707,
0.004927086643874645,
-0.029306868091225624,
0.005872473120689392,
-0.07126228511333466,
0.06439943611621857,
0.001933883409947157,
0.020136775448918343,
0.09567009657621384,
0.005936777219176292,
0.011858359910547733,
0.02477087825536728,
-0.0009640382486395538,
0.009892976842820644,
0.0015850841300562024,
-0.021437687799334526,
0.0008045806316658854,
0.09101542830467224,
-0.015797479078173637,
-0.02965235337615013,
-0.004410801455378532,
0.06805705279111862,
0.003039297182112932,
-0.011003870517015457,
0.04172132909297943,
0.04469820857048035,
0.061659302562475204,
0.0030214102007448673,
0.016962343826889992,
0.03680478036403656,
-0.06360259652137756,
-0.017667293548583984,
0.002942420542240143,
0.005812419578433037,
-0.0623864084482193,
0.06812600046396255,
-0.05070585012435913,
0.09059756994247437,
0.00945263635367155,
0.017972925677895546,
0.05098920688033104,
0.1334400475025177,
-0.05329165980219841,
0.027448827400803566,
0.033794060349464417,
-0.005573682487010956,
-0.07140467315912247,
-0.013971800915896893,
0.018711449578404427,
0.04290986433625221,
0.024757087230682373,
0.0018431663047522306,
0.04612511768937111,
0.02646571211516857,
-0.02223399095237255,
-0.0691627636551857,
-0.01951005309820175,
-0.04962627589702606,
0.02350439690053463,
-0.01959296502172947,
0.017287947237491608,
0.0059699974954128265,
0.03478500619530678,
0.059618137776851654,
-0.005062381736934185,
0.033180058002471924,
-0.05673433840274811,
-0.04423987865447998,
-0.023900387808680534,
0.007158766500651836,
0.04934742674231529,
0.009897206909954548,
-0.006589836906641722,
-0.02286604791879654,
0.0305780041962862,
0.03606352210044861,
0.009526309557259083,
0.007297583390027285,
-0.010270881466567516,
-0.027272021397948265,
0.038094695657491684,
-0.0015578862512484193,
-0.004348925314843655,
0.03083345666527748,
0.020498692989349365,
-0.009835639037191868,
0.06240880489349365,
0.004277166444808245,
-0.01268561091274023,
-0.0019305881578475237,
-0.02016417868435383,
0.040730543434619904,
-0.04717327654361725,
0.013542262837290764,
0.03699032962322235,
0.009517192840576172,
-0.041893430054187775,
-0.04474465548992157,
0.03954508155584335,
0.004412115551531315,
0.040006332099437714,
-0.035857249051332474,
-0.013451414182782173,
-0.012645660899579525,
0.018576011061668396,
-0.02131824381649494,
0.020771294832229614,
0.02757343091070652,
0.01883861981332302,
-0.048268381506204605,
-0.03481507673859596,
0.01962357945740223,
0.07366073876619339,
0.00555745605379343,
0.04996578395366669,
0.015552894212305546,
-0.00770139042288065,
0.004528319928795099,
0.018791306763887405,
0.02202361635863781,
-0.047712646424770355,
-0.0033525717444717884,
0.0030581976752728224,
-0.02184998244047165,
-0.02514824829995632,
0.014667071402072906,
0.0030849261675029993,
0.04924847558140755,
-0.06301586329936981,
0.09152182936668396,
0.015316386707127094,
-0.007838403806090355,
0.028269262984395027,
-0.003007034305483103,
0.008968226611614227,
-0.06022222712635994,
-0.05465340614318848,
-0.016193825751543045,
-0.026280855759978294,
0.004170525819063187,
0.03275108337402344,
-0.032224103808403015,
-0.025664357468485832,
0.06656251102685928,
-0.005555693060159683,
-0.036952532827854156,
0.01135993842035532,
-0.01939583197236061,
-0.0417301282286644,
0.02945311926305294,
0.029278229922056198,
0.04990699142217636,
0.04461370408535004,
-0.03035186417400837,
0.04664117842912674,
0.03147198632359505,
-0.05238387733697891,
-0.020740440115332603,
0.02023557387292385,
-0.010316631756722927,
0.028826680034399033,
0.007360244635492563,
-0.00788198597729206,
0.03942460939288139,
-0.012551753781735897,
-0.009477995336055756,
-0.05329163372516632,
-0.026504945009946823,
-0.007090071681886911,
-0.021667638793587685,
-0.017611349001526833,
-0.03165329620242119,
-0.014976012520492077,
0.02808203175663948,
0.028080085292458534,
0.07824725657701492,
0.025335177779197693,
-0.01763618178665638,
0.00016608077567070723,
0.009025150910019875,
0.022093884646892548,
-0.03775370493531227,
0.030029218643903732,
0.020511873066425323,
-0.00988444872200489,
-0.0010265546152368188,
-0.040334105491638184,
-0.009941321797668934,
-0.013681094162166119,
-0.007641162257641554,
0.01563863828778267,
-0.025840455666184425,
0.010305821895599365,
0.01866132952272892,
-0.01025647297501564,
-0.03533973544836044,
0.035034943372011185,
-0.002520760288462043,
-0.02562739886343479,
0.009413929656147957,
-0.022540539503097534,
-0.057538293302059174,
0.04714551568031311,
-0.021546557545661926,
0.030916577205061913,
0.035103149712085724,
0.02426707185804844,
-0.074730284512043,
0.024281015619635582,
-0.043184034526348114,
0.012589992955327034,
0.008721096441149712,
0.0019595257472246885,
0.02203812450170517,
-0.0037465118803083897,
0.005958386696875095,
-0.0019085246603935957,
0.0351065956056118,
0.04524000361561775,
0.011133752763271332,
-0.04953334853053093,
0.02334962598979473,
-0.013738984242081642,
0.02316453866660595,
-0.032127492129802704,
0.028357956558465958,
-0.030958693474531174,
0.018601300194859505,
0.009258369915187359,
0.08236389607191086,
-0.008794321678578854,
-0.04005366191267967,
0.013729311525821686,
-0.021732782945036888,
-0.010890629142522812,
-0.002172238426283002,
0.014620445668697357,
0.001032179337926209,
0.02212267555296421,
-0.020397309213876724,
-0.03412192687392235,
-0.043072111904621124,
0.011641427874565125,
-0.02267025224864483,
0.003445163369178772,
0.019770270213484764,
0.011656672693789005,
-0.043153565376996994,
0.0067742387764155865,
-0.003508645109832287,
-0.033084623515605927,
-0.019688233733177185,
-0.026184074580669403,
0.011644410900771618,
0.010618047788739204,
-0.0009631554712541401,
-0.0010197568917647004,
-0.05123879760503769,
-0.004169777035713196,
0.023079494014382362,
-0.003138124942779541,
0.014288048259913921,
-0.06064927577972412,
0.011834771372377872,
0.01598935015499592,
-0.034604210406541824,
-0.002413814188912511,
0.01947476528584957,
-0.0008306892705149949,
-0.0008278563036583364,
0.008088606409728527,
-0.02879757434129715,
0.009057948365807533,
0.01343712117522955,
-0.020559020340442657,
0.023550882935523987,
-0.012516271322965622,
0.03088507615029812,
-0.0014520074473693967,
-0.046049974858760834,
-0.009093908593058586,
0.03366072475910187,
0.028773223981261253,
0.07211682945489883,
0.02218656800687313,
0.08478677272796631,
0.007015570066869259,
-0.04476815462112427,
0.012379642575979233,
0.043983448296785355,
0.00926892552524805,
-0.037269607186317444,
-0.05780356377363205,
-0.011636457405984402,
-0.01386609673500061,
0.014041677117347717,
0.013604046776890755,
-0.015145538374781609,
-0.029503939673304558,
-0.02474462054669857,
-0.048322390764951706,
-0.047055747359991074,
-0.019255079329013824,
0.01650320552289486,
-0.013939673081040382,
0.014483515173196793,
-0.015441469848155975,
-0.00623614015057683,
-0.03912024572491646,
0.04668604955077171,
0.015361461788415909,
0.015080159530043602,
0.022717835381627083,
-0.05375033989548683,
-0.001003771205432713,
0.044486988335847855,
0.03689774125814438,
0.04014615714550018,
0.020101215690374374,
0.018707873299717903,
-0.0246203001588583,
-0.028624573722481728,
-0.0011560405837371945,
0.005189941730350256,
-0.010899190790951252,
0.01166502758860588,
0.02467689849436283,
0.07200697064399719,
-0.004244361072778702,
-0.00983415637165308,
-0.0010761036537587643,
0.005542565602809191,
0.02483447641134262,
0.0422404445707798,
0.03628961369395256,
-0.07226936519145966,
0.04463672637939453,
-0.028494875878095627,
-0.03820027783513069,
-0.06658313423395157,
0.06006847321987152,
-0.06084743142127991,
0.04499936103820801,
0.033934153616428375,
-0.0009614152368158102,
0.02171395905315876,
0.008512578904628754,
-0.07571861892938614,
0.008116442710161209,
-0.024150464683771133,
0.008157306350767612,
-0.01762787438929081,
0.015326104126870632,
0.055965080857276917,
0.0040662395767867565,
-0.016830284148454666,
-0.0594499297440052,
0.011527648195624352,
-0.007487697526812553,
0.0028558385092765093,
-0.04591616988182068,
-0.017092956230044365,
0.0070787230506539345,
0.012014461681246758,
-0.04018208757042885,
0.016651980578899384,
0.04372001439332962,
0.026464099064469337,
-0.01858391799032688,
0.005356482695788145,
-0.0036667499225586653,
-0.0225176103413105,
0.035101499408483505,
-0.03701766952872276,
0.029369574040174484,
0.0282969418913126,
0.01883019134402275,
0.0013282170984894037,
-0.02342461235821247,
-0.06208259239792824,
-0.021259238943457603,
0.029084358364343643,
0.024189652875065804,
-0.04318586736917496,
-0.05084504559636116,
0.018453212454915047,
-0.012306361459195614,
-0.005401383154094219,
0.1234908401966095,
0.02938397042453289,
0.0452469177544117
] |
Texte :
Des opérations de remise
à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles
versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire des document liés
:
Florence Lerat, Sous-directrice du
contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00227
|
https://bofip.impots.gouv.fr/bofip/12153-PGP.html/identifiant=ACTU-2019-00227
|
2019-12-24 00:00:00
|
8cb4aafd7f0c2ab66e4d98059ea1ece0ae5156111672ffdd0c705e491d769b26
|
[
-0.04840020462870598,
-0.03843886777758598,
-0.01555067952722311,
0.03417865186929703,
-0.09478116035461426,
-0.061617352068424225,
-0.030432632192969322,
0.04202776402235031,
0.06191043183207512,
-0.02758239582180977,
-0.04574126750230789,
0.021346352994441986,
-0.039818357676267624,
0.03689273074269295,
-0.034586820751428604,
0.03641020506620407,
0.10600968450307846,
-0.015120025724172592,
0.03263687714934349,
-0.11038485169410706,
0.05395720154047012,
0.03835954889655113,
0.022732337936758995,
0.024645233526825905,
0.03664269298315048,
0.006840371061116457,
0.007066030520945787,
-0.0436253659427166,
-0.0560491643846035,
-0.003252878552302718,
-0.09862027317285538,
-0.03265443816781044,
0.06795189529657364,
0.0337345227599144,
0.06215951591730118,
0.02568582259118557,
-0.016955386847257614,
0.08444162458181381,
-0.02410818263888359,
0.004456764552742243,
0.07280486077070236,
-0.020439647138118744,
0.004635877441614866,
0.02133512683212757,
-0.002451885025948286,
0.047203920781612396,
-0.018998028710484505,
0.042253002524375916,
0.027572575956583023,
-0.02530868910253048,
0.012139136902987957,
0.0380425862967968,
0.028830038383603096,
-0.03817690163850784,
-0.021395759657025337,
0.011310975067317486,
-0.1106681227684021,
0.0029524443671107292,
0.025622397661209106,
0.006946999579668045,
-0.06502700597047806,
-0.002045385306701064,
0.009100286290049553,
-0.034424781799316406,
-0.021820545196533203,
-0.0715344026684761,
0.0008396143093705177,
-0.0032814119476825,
0.03900705650448799,
-0.025371123105287552,
0.02224922738969326,
0.03417307510972023,
0.016523342579603195,
0.05382051691412926,
0.022938724607229233,
0.04683366045355797,
0.019824177026748657,
0.049202535301446915,
-0.010255320928990841,
0.015433025546371937,
-0.06948986649513245,
-0.02409810945391655,
0.04647823050618172,
-0.04238042235374451,
0.04419193044304848,
-0.0009719671215862036,
-0.017505019903182983,
-0.02988237701356411,
-0.019851230084896088,
0.025719735771417618,
-0.001226002466864884,
0.10405806452035904,
-0.054803669452667236,
0.024977387860417366,
0.0023924997076392174,
0.08899734169244766,
0.0013522583758458495,
-0.04361636936664581,
0.017756396904587746,
-0.038410041481256485,
0.021711407229304314,
0.012655546888709068,
0.014546001330018044,
-0.00993518065661192,
0.04951544851064682,
-0.05263547599315643,
0.044381335377693176,
-0.011571002192795277,
-0.028785021975636482,
0.09507670253515244,
-0.025327816605567932,
-0.027227047830820084,
-0.09264048933982849,
-0.040322981774806976,
0.025163253769278526,
0.0199452992528677,
0.02648160606622696,
0.022304030135273933,
0.05345309525728226,
-0.0013123303651809692,
0.003449892858043313,
0.087339386343956,
-0.08230096101760864,
0.004253745079040527,
-0.06596510857343674,
0.07163484394550323,
-0.005838556680828333,
-0.0170783419162035,
0.023120053112506866,
-0.045477744191884995,
0.01595865935087204,
0.006225790828466415,
0.0211639441549778,
-0.07952994853258133,
-0.027095813304185867,
0.019336003810167313,
-0.02705802582204342,
0.03719911724328995,
-0.015164089389145374,
0.046467095613479614,
-0.01438894122838974,
-0.04247003793716431,
-0.057090941816568375,
0.04340566322207451,
0.014899916015565395,
0.0036292700096964836,
-0.0758756548166275,
0.0011402505915611982,
0.02860373444855213,
0.04974769055843353,
-0.030741829425096512,
0.024346275255084038,
0.057279206812381744,
-0.03242593631148338,
-0.01419201958924532,
-0.025103537365794182,
-0.03016015700995922,
0.04429013654589653,
-0.03979280963540077,
-0.019273068755865097,
0.023832108825445175,
-0.043480947613716125,
0.019633304327726364,
0.04341844841837883,
-0.034727856516838074,
-0.023387523368000984,
-0.04140109941363335,
0.0049121989868581295,
0.01222187839448452,
-0.037399932742118835,
-0.03873556852340698,
0.033093951642513275,
0.01890009455382824,
-0.013641471043229103,
-0.017003947868943214,
0.005404694005846977,
0.01276563759893179,
0.0029923629481345415,
-0.07616527378559113,
0.06049313023686409,
-0.007360716816037893,
-0.04654165357351303,
0.035165153443813324,
-0.026955464854836464,
0.030951211228966713,
-0.02728058211505413,
-0.01605973020195961,
0.007362702861428261,
-0.025187641382217407,
-0.028197938576340675,
-0.03735525906085968,
-0.0069943442940711975,
-0.05426812171936035,
0.0016382867470383644,
0.008413742296397686,
-0.003890185384079814,
-0.013678009621798992,
-0.04690970852971077,
-0.016744457185268402,
-0.029245683923363686,
0.052448973059654236,
0.01783171109855175,
0.06906794756650925,
0.01401056069880724,
0.005656691268086433,
-0.08564192801713943,
0.03154843673110008,
-0.015539322048425674,
0.0021007435861974955,
-0.02107209526002407,
0.053876664489507675,
-0.008337355218827724,
-0.0008041854598559439,
0.03431940823793411,
-0.006089482456445694,
0.01629486493766308,
-0.028762424364686012,
-0.013846678659319878,
0.05681264400482178,
0.0031774474773555994,
-0.004035710357129574,
0.0361904613673687,
-0.016384515911340714,
-0.05737003684043884,
0.04976958408951759,
0.047001440078020096,
-0.014201143756508827,
0.04028144106268883,
0.008462917990982533,
-0.0690971240401268,
-0.023965848609805107,
0.020238658413290977,
-0.0414535291492939,
0.03496469557285309,
0.012370821088552475,
0.034028250724077225,
0.013175491243600845,
-0.005159763153642416,
0.013063299469649792,
0.03148343786597252,
0.007411361206322908,
-0.0006814072839915752,
0.04736863821744919,
0.05498519912362099,
-0.017874617129564285,
0.020681392401456833,
-0.012408445589244366,
0.002897188998758793,
0.0015131371328607202,
-0.024858873337507248,
0.011688117869198322,
0.0370367057621479,
-0.020582010969519615,
0.040217190980911255,
-0.018015602603554726,
-0.014823906123638153,
0.030737483873963356,
-0.0008368593989871442,
-0.038621336221694946,
-0.025280361995100975,
0.000040782713767839596,
-0.0009228874114342034,
-0.07541245222091675,
0.03965923190116882,
0.0033158876467496157,
-0.09852813929319382,
0.03501810133457184,
-0.019894734025001526,
-0.058194126933813095,
-0.04243114963173866,
-0.02928679995238781,
0.07523702085018158,
-0.01844545640051365,
0.012342391535639763,
-0.04622037708759308,
-0.024208765476942062,
-0.001921466551721096,
-0.02937936969101429,
0.03223762288689613,
-0.01732436753809452,
0.007365052122622728,
0.0034647462889552116,
-0.015320737846195698,
0.01076493039727211,
-0.017382819205522537,
0.006100181490182877,
-0.006477192044258118,
-0.01952320523560047,
0.004297029227018356,
0.0699663907289505,
-0.06477616727352142,
-0.015064849518239498,
-0.01384699810296297,
-0.009010935202240944,
0.04439595714211464,
-0.03333007171750069,
0.03738982230424881,
0.010721564292907715,
-0.006688389927148819,
-0.04346945509314537,
-0.04475732147693634,
-0.0457163080573082,
0.04970468208193779,
-0.034965258091688156,
0.007804966066032648,
-0.028435304760932922,
0.005697906017303467,
-0.00487859221175313,
0.0008987248293124139,
0.011948639526963234,
0.010282324627041817,
-0.010059140622615814,
-0.005826867651194334,
-0.0025047657545655966,
0.0808083713054657,
0.022765543311834335,
-0.031297288835048676,
0.047699373215436935,
-0.00013753872190136462,
-0.08601147681474686,
-0.0033387690782546997,
0.05620186775922775,
-0.007152068428695202,
0.0866716206073761,
-0.04847635328769684,
-0.03126675263047218,
0.05068296939134598,
0.0018619424663484097,
0.005650319159030914,
-0.0403103306889534,
0.004020159598439932,
0.03184649720788002,
0.012846346013247967,
0.014589681290090084,
0.014782333746552467,
0.04374812915921211,
0.03643283620476723,
0.016885526478290558,
0.003879888914525509,
0.02124924026429653,
-0.0001263608573935926,
-0.03310524672269821,
-0.061188120394945145,
-0.0135264303535223,
0.03334619477391243,
-0.020082710310816765,
0.013538059778511524,
0.02749326080083847,
-0.01618029549717903,
0.004902547691017389,
0.06173291057348251,
-0.025964345782995224,
0.02509676106274128,
0.06049200892448425,
0.001504126819781959,
-0.02720450423657894,
-0.021728279069066048,
0.015662476420402527,
-0.012905669398605824,
0.04067566245794296,
-0.0033669802360236645,
-0.038925159722566605,
0.014871770516037941,
0.019711067900061607,
0.013477591797709465,
0.033214930444955826,
0.013209005817770958,
0.006931982934474945,
0.015126395970582962,
0.04287878796458244,
0.03428082913160324,
0.02847645990550518,
-0.041467949748039246,
0.001983547816053033,
-0.0067908065393567085,
0.01366033498197794,
0.026477031409740448,
0.020395981147885323,
0.023870855569839478,
0.03199859336018562,
0.009007484652101994,
-0.04809341952204704,
-0.0004391377733554691,
0.02521774359047413,
0.016270997002720833,
-0.012258955277502537,
-0.057228364050388336,
0.04527527093887329,
-0.02147238329052925,
0.019613876938819885,
0.042872700840234756,
-0.023155881091952324,
0.0366961732506752,
0.03578569367527962,
-0.010304064489901066,
0.0033591536339372396,
-0.006426404695957899,
0.031049838289618492,
-0.016896801069378853,
0.021285442635416985,
-0.014157584868371487,
-0.029348282143473625,
0.022997697815299034,
0.06557922065258026,
-0.03961039334535599,
0.01998213119804859,
0.03990766406059265,
0.004640025086700916,
-0.013737045228481293,
-0.01344246044754982,
-0.000019882134438375942,
-0.015194875188171864,
0.01581513322889805,
-0.03217414766550064,
0.02782292291522026,
-0.015580784529447556,
0.01056625321507454,
0.03931119665503502,
0.1364116668701172,
0.00818026065826416,
0.008552798070013523,
0.023052450269460678,
0.03807827830314636,
-0.06829943507909775,
-0.042177047580480576,
-0.08127399533987045,
0.04565846174955368,
0.013990919105708599,
0.05187325179576874,
0.0001978983636945486,
-0.00864841602742672,
-0.004576000850647688,
-0.025522474199533463,
-0.07233363389968872,
0.009419126436114311,
-0.049498166888952255,
-0.04240921512246132,
-0.003141976660117507,
0.027349794283509254,
0.002760079689323902,
0.045545544475317,
0.010789883323013783,
0.000032592266506981105,
-0.05549545958638191,
0.048567913472652435,
-0.04353649541735649,
0.02083233743906021,
0.035240769386291504,
0.008421133272349834,
0.05211715027689934,
-0.01817494072020054,
0.01819881796836853,
-0.02016041986644268,
0.004245479125529528,
0.027460673823952675,
-0.020699137821793556,
-0.016659053042531013,
0.01773947849869728,
-0.009378215298056602,
-0.010428954847157001,
-0.02046499401330948,
-0.0047882432118058205,
0.0022584786638617516,
0.006267795339226723,
-0.015082191675901413,
-0.031246421858668327,
0.01793220080435276,
0.05071171373128891,
-0.04850662499666214,
0.01774408295750618,
0.04259757325053215,
0.015261360444128513,
-0.012628567405045033,
-0.008564961142838001,
-0.0723738819360733,
0.015345796011388302,
0.016462180763483047,
-0.004209593404084444,
0.04762464761734009,
0.09887007623910904,
-0.010641330853104591,
0.03866230696439743,
0.0038711982779204845,
0.03706886246800423,
0.003740435466170311,
0.021314652636647224,
-0.01896093413233757,
-0.02515452541410923,
-0.001519915065728128,
0.04974271357059479,
0.012870811857283115,
0.09907407313585281,
0.043860018253326416,
-0.01353574451059103,
0.03133884444832802,
0.060903150588274,
0.00003965518044424243,
0.050397906452417374,
0.07102181762456894,
-0.005146967712789774,
-0.02966645359992981,
-0.03054552525281906,
0.003926985897123814,
0.04160204157233238,
0.018879754468798637,
-0.010034244507551193,
0.0810454711318016,
0.01761442981660366,
0.02526223286986351,
-0.04834452271461487,
-0.020974649116396904,
-0.06074123829603195,
0.010655734688043594,
-0.03032561205327511,
0.05614491552114487,
-0.01816449873149395,
-0.0010757853742688894,
0.028616609051823616,
-0.1144564151763916,
0.02255173586308956,
0.05365271866321564,
-0.017471887171268463,
0.0404210165143013,
0.004563929047435522,
-0.0436212420463562,
-0.06177378445863724,
-0.05437960475683212,
0.005930975545197725,
0.032458193600177765,
-0.014541747979819775,
0.008607693016529083,
-0.029889050871133804,
-0.003471659030765295,
0.0005427473806776106,
-0.02956928126513958,
-0.02581651136279106,
-0.03892212733626366,
0.04530400410294533,
-0.004036890808492899,
-0.0556577704846859,
-0.009816798381507397,
0.005325217731297016,
0.006760230753570795,
0.007460488006472588,
0.004690025467425585,
0.033081237226724625,
0.0512344166636467,
0.0018780939280986786,
-0.013626578263938427,
-0.03563569113612175,
0.016675610095262527,
0.05128135904669762,
0.04975541681051254,
0.07339660823345184,
-0.0036828427109867334,
-0.0626295953989029,
0.01928582601249218,
0.029859712347388268,
-0.0463443323969841,
0.06947746127843857,
0.016551829874515533,
-0.007395197171717882,
-0.00623419601470232,
-0.026077572256326675,
0.022198600694537163,
0.008748505264520645,
-0.018865766003727913,
-0.04317862540483475,
0.007494742050766945,
-0.008206930011510849,
0.015976903960108757,
0.01943746581673622,
-0.047085657715797424,
0.031111882999539375,
-0.0451197549700737,
-0.0722336694598198,
-0.02021489106118679,
-0.0064299097284674644,
-0.019775018095970154,
0.008424441330134869,
0.02571759931743145,
-0.05386343598365784,
-0.021115127950906754,
0.008537410758435726,
-0.03483426943421364,
0.01305407378822565,
-0.01974153146147728,
0.055505555123090744,
-0.03597535938024521,
-0.04990403354167938,
-0.04011986777186394,
-0.0019738043192774057,
0.021285908296704292,
-0.036011140793561935,
0.03367453068494797,
0.006044593174010515,
-0.008238255977630615,
-0.06199738010764122,
-0.04942004755139351,
-0.05922408774495125,
0.005939825437963009,
-0.011089677922427654,
0.019754355773329735,
0.009766125120222569,
0.043628204613924026,
0.04797034710645676,
0.0038214093074202538,
-0.02459067292511463,
-0.020426444709300995,
-0.010483992286026478,
0.013355984352529049,
-0.007133930921554565,
0.007743787951767445,
0.011997823603451252,
0.004534093197435141,
0.029006274417042732,
0.01052554976195097,
0.03231566399335861,
-0.020188571885228157,
0.031014442443847656,
-0.014991543255746365,
0.02234286442399025,
0.031421780586242676,
-0.01893767900764942,
-0.005341959651559591,
0.00873617921024561,
0.012077294290065765,
0.00784742459654808,
-0.019903909415006638,
-0.008531530387699604,
-0.034393392503261566,
0.025476157665252686,
-0.016998909413814545,
-0.006719744764268398,
-0.03631583973765373,
-0.027233701199293137,
-0.03204118460416794,
-0.024219632148742676,
-0.033928751945495605,
0.024262476712465286,
0.02077205665409565,
0.006768723018467426,
-0.004632796626538038,
-0.014670461416244507,
0.012192312628030777,
0.04597635194659233,
0.008283672854304314,
0.025971265509724617,
-0.026722557842731476,
0.029192259535193443,
0.04006852209568024,
-0.05307472497224808,
0.016580216586589813,
-0.009831603616476059,
0.053206779062747955,
0.010549492202699184,
-0.011965030804276466,
-0.04864208400249481,
0.014961710199713707,
0.06066902354359627,
-0.02564714103937149,
0.0325666181743145,
0.026517776772379875,
-0.010215910151600838,
-0.03738619387149811,
0.012878604233264923,
0.030843041837215424,
-0.003291129833087325,
-0.035953134298324585,
0.025438839569687843,
0.006553398910909891,
-0.027569757774472237,
-0.018708202987909317,
0.028158212080597878,
-0.013173134997487068,
-0.022924337536096573,
0.02406904473900795,
0.0022858106531202793,
-0.06680282950401306,
0.05226331949234009,
-0.01999732293188572,
-0.003075259504839778,
-0.06474516540765762,
0.019671868532896042,
0.009983893483877182,
-0.03987859562039375,
-0.024839406833052635,
-0.012956345453858376,
0.005771198309957981,
0.0008712728740647435,
-0.04018528014421463,
0.00610750075429678,
-0.016752827912569046,
-0.026040244847536087,
0.01590399071574211,
-0.016548248007893562,
0.02385694719851017,
-0.006100577302277088,
0.030182886868715286,
0.013301333412528038,
-0.012256116606295109,
-0.005494131240993738,
-0.03802494704723358,
0.040698569267988205,
0.062380049377679825,
-0.03464227914810181,
0.008162140846252441,
0.028762944042682648,
0.022178366780281067,
0.017076188698410988,
0.034730445593595505,
0.03308609127998352,
-0.039501603692770004,
0.03389156609773636,
-0.005517882294952869,
0.02863284759223461,
-0.04309989884495735,
0.011135521344840527,
0.0803845077753067,
0.04418478161096573,
-0.09068141877651215,
-0.00308908405713737,
-0.03545546159148216,
0.029337240383028984,
0.01750350557267666,
-0.0361553356051445,
-0.006853330880403519,
0.04329150542616844,
-0.004240334499627352,
-0.05157981812953949,
-0.0011617501731961966,
0.0023418755736202,
-0.0002340494975214824,
-0.023448839783668518,
0.018895288929343224,
0.030992349609732628,
0.03658820316195488,
0.013569021597504616,
-0.011852547526359558,
-0.0041216458193957806,
0.001279730349779129,
-0.04092346131801605,
0.045919712632894516,
0.02682468108832836,
-0.025413179770112038,
0.07356730848550797,
0.007003431674093008,
-0.044717613607645035,
-0.03566944971680641,
0.11153015494346619,
-0.04686363413929939,
0.0280157420784235,
0.033563848584890366,
0.06387247145175934,
-0.004160367418080568,
-0.006190797314047813,
0.0131077254191041,
0.0018495400436222553,
0.015482290647923946,
0.012401038780808449,
0.02886616252362728,
-0.0977485403418541,
0.0729634165763855,
-0.059081271290779114,
-0.03672802820801735,
-0.022614698857069016,
-0.008658620528876781,
0.08876204490661621
] |
Série / Division :
TVA - IMM
Texte :
Le Conseil d'Etat a jugé que le régime de la TVA sur la marge prévu par
l'article 268 du code général des impôts s'applique aux opérations de cession de terrains à bâtir qui ont été acquis en vue de
leur revente et ne s'applique pas à une cession de terrains à bâtir qui, lors de leur acquisition, avaient le caractère d'un terrain bâti, quand le bâtiment qui y était édifié a fait l'objet d'une
démolition de la part de l'acheteur-revendeur
(CE, décision du 27 mars 2020, n° 428234,
ECLI:FR:CECHR:2020:428234.20200327).
Actualité liée :
X
Document lié :
BOI-TVA-IMM-10-20-10 : TVA - Opérations concourant à la production ou à la
livraison d'immeubles - Règles générales applicables aux opérations immobilières - Modalités de taxation - Base d'imposition
Signataire du document lié :
Bruno Coudert, chef du bureau du contentieux et des recours gracieux relatifs aux taxes sur le chiffre
d'affaires et taxes assimilées
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00083
|
https://bofip.impots.gouv.fr/bofip/12332-PGP.html/identifiant=ACTU-2020-00083
|
2020-05-13 00:00:00
|
64a89f11a671fe1dff599ff713a849ac6d35f7e214812a64527c90105ec2fcf1
|
[
-0.04556296393275261,
0.005038310308009386,
-0.07242872565984726,
0.07427114248275757,
-0.04538145288825035,
-0.08540724962949753,
-0.04119715094566345,
0.010873399674892426,
0.0687061995267868,
-0.05259951576590538,
-0.005428517237305641,
0.011037740856409073,
-0.0027830488979816437,
0.007278734352439642,
-0.026078982278704643,
0.019381286576390266,
0.092107854783535,
0.07268711924552917,
-0.04488145932555199,
0.015608112327754498,
0.11179503053426743,
-0.023371051996946335,
0.020544379949569702,
0.03239602595567703,
0.015862245112657547,
0.05872699245810509,
-0.012009833939373493,
-0.06916089355945587,
-0.09215805679559708,
-0.03437022864818573,
-0.007687960285693407,
0.005943727679550648,
-0.0041623422876000404,
0.007578377611935139,
0.028489066287875175,
-0.07163285464048386,
0.050136368721723557,
0.017762992531061172,
-0.004676459822803736,
0.021382778882980347,
0.03772670403122902,
-0.031836576759815216,
0.012340073473751545,
0.02615199238061905,
-0.03847350552678108,
-0.010226607322692871,
0.02102218009531498,
0.09145611524581909,
-0.0044705914333462715,
0.05639052763581276,
0.05011827498674393,
0.03506629168987274,
-0.008133227936923504,
-0.011716554872691631,
0.04589591547846794,
-0.00221274234354496,
-0.09422200173139572,
-0.014497562311589718,
0.05779670178890228,
-0.04537787288427353,
0.03133326768875122,
-0.0013564212713390589,
-0.03107592836022377,
0.006069039925932884,
-0.004765658173710108,
-0.02568986266851425,
0.04054008051753044,
-0.04002726823091507,
0.05132150277495384,
0.04361485317349434,
-0.012355164624750614,
0.023704100400209427,
-0.04766925424337387,
0.05265137180685997,
0.027806520462036133,
0.03507482260465622,
0.062139566987752914,
0.058344364166259766,
0.02963927760720253,
0.01854804903268814,
0.02110014297068119,
-0.018800733610987663,
0.04600157216191292,
0.020804941654205322,
0.0005194703699089587,
-0.06331133097410202,
-0.029793553054332733,
-0.028350945562124252,
0.003924925811588764,
-0.01563742384314537,
-0.02251000516116619,
-0.012311715632677078,
0.0029812627471983433,
0.05987927317619324,
0.009825818240642548,
0.10223770886659622,
-0.0141755361109972,
-0.07233119755983353,
0.04466836526989937,
-0.008804469369351864,
-0.018613334745168686,
0.014839941635727882,
0.018437352031469345,
-0.07158398628234863,
0.07690595835447311,
-0.04636572301387787,
-0.016645103693008423,
-0.08149256557226181,
-0.0686754360795021,
-0.015340025536715984,
-0.03483495116233826,
-0.08683857321739197,
-0.04980537295341492,
-0.07930202782154083,
-0.030806418508291245,
0.05188511684536934,
-0.01559401024132967,
-0.018068499863147736,
-0.012292549945414066,
-0.019375666975975037,
-0.011781467124819756,
0.008356891572475433,
0.026091771200299263,
0.03879328444600105,
-0.0749378576874733,
0.0037392096128314734,
0.02126317285001278,
-0.004013866186141968,
-0.042348552495241165,
-0.009496232494711876,
0.010133911855518818,
0.07621744275093079,
-0.01652105152606964,
-0.06756986677646637,
-0.05158866196870804,
-0.015304421074688435,
-0.015981173142790794,
0.04009964317083359,
0.034235116094350815,
0.03915577381849289,
-0.0813937559723854,
-0.046523094177246094,
-0.07629457861185074,
-0.002384078223258257,
0.001284978585317731,
0.018441811203956604,
0.010400400497019291,
-0.09466798603534698,
0.025394614785909653,
-0.045821890234947205,
-0.04938094690442085,
0.027079090476036072,
0.028128348290920258,
-0.020571013912558556,
-0.036673154681921005,
0.01721441000699997,
0.020352035760879517,
0.0085917292162776,
0.022420184686779976,
-0.056546639651060104,
0.002946350956335664,
0.02619818225502968,
0.04505789279937744,
0.026906227692961693,
-0.08360662311315536,
-0.027424441650509834,
0.03065316379070282,
0.038878701627254486,
0.04431702569127083,
0.06790107488632202,
-0.08471663296222687,
0.031058186665177345,
0.014779973775148392,
-0.017585158348083496,
-0.03026544861495495,
-0.006127391941845417,
-0.016282834112644196,
0.01551956869661808,
-0.01508377119898796,
0.040230583399534225,
-0.020208081230521202,
-0.07880933582782745,
-0.04776059091091156,
-0.03599423170089722,
0.017880214378237724,
0.013028104789555073,
0.022361189126968384,
-0.08846936374902725,
-0.011198890395462513,
0.06653126329183578,
-0.025488635525107384,
0.055030208081007004,
-0.07187929004430771,
0.031023694202303886,
0.007218094542622566,
-0.04033012315630913,
-0.011220934800803661,
0.017005555331707,
0.037625644356012344,
-0.00511466758325696,
-0.03198615089058876,
0.0204903706908226,
0.01510916743427515,
-0.009021176025271416,
0.010617674328386784,
0.009946176782250404,
0.005177424289286137,
0.0174392219632864,
0.017420487478375435,
-0.04148412123322487,
0.021235452964901924,
-0.01715538278222084,
-0.008364374749362469,
0.04711674153804779,
-0.04159051179885864,
0.011016367934644222,
-0.054701048880815506,
-0.007800917141139507,
0.03740467503666878,
0.009064383804798126,
-0.02094411291182041,
-0.01196246687322855,
-0.04942662641406059,
-0.013885341584682465,
0.017047487199306488,
0.008822259493172169,
-0.044979773461818695,
0.03613371029496193,
-0.005289692897349596,
-0.03324803337454796,
-0.04758116230368614,
0.01632922887802124,
-0.022460753098130226,
-0.03655121847987175,
0.004799657501280308,
-0.028680577874183655,
-0.014472225680947304,
0.017011970281600952,
-0.03596857935190201,
0.04630833491683006,
0.004628633614629507,
-0.05948653817176819,
0.061960361897945404,
0.002726151840761304,
0.05981149896979332,
-0.02291266992688179,
-0.011057315394282341,
-0.0028890317771583796,
0.00045316058094613254,
0.05118198320269585,
-0.035675130784511566,
0.04215657338500023,
-0.04228321462869644,
0.005229888018220663,
-0.039107754826545715,
-0.005590331740677357,
0.02304689586162567,
-0.0232644472271204,
-0.015503457747399807,
-0.05133964493870735,
-0.026891857385635376,
-0.016871972009539604,
0.035004910081624985,
-0.004802693147212267,
0.011621169745922089,
-0.09023323655128479,
0.08696497231721878,
-0.002314716810360551,
-0.04233940318226814,
0.038300640881061554,
-0.007708386518061161,
-0.008322428911924362,
0.026424376294016838,
0.03004446253180504,
-0.04627382010221481,
0.01724657230079174,
-0.03690866753458977,
-0.04198493808507919,
0.007639687042683363,
0.030259910970926285,
0.0651697888970375,
0.017824862152338028,
0.06500258296728134,
-0.05325443670153618,
-0.00834989920258522,
-0.01843242347240448,
0.03328249603509903,
-0.025188591331243515,
-0.018519297242164612,
-0.011440493166446686,
-0.02856188267469406,
0.018563615158200264,
0.0328095406293869,
0.05949506163597107,
0.07161751389503479,
0.005858930293470621,
-0.041696976870298386,
0.015329197980463505,
0.00523453438654542,
-0.024457518011331558,
-0.018294837325811386,
-0.03640890493988991,
0.04332790523767471,
-0.06007957458496094,
-0.015731731429696083,
0.008725643157958984,
-0.03928391635417938,
0.02166604995727539,
0.0034077654127031565,
0.06571115553379059,
-0.02977842465043068,
0.010477150790393353,
-0.010672171600162983,
-0.01594698056578636,
0.04101523384451866,
0.012393518351018429,
0.03168822452425957,
0.03335375338792801,
-0.023936325684189796,
-0.02787797339260578,
-0.06749725341796875,
0.114020437002182,
-0.02058766968548298,
0.03222176060080528,
0.007231058552861214,
-0.018433691933751106,
0.028831787407398224,
0.001776039833202958,
-0.01585092581808567,
-0.008729147724807262,
0.022560864686965942,
0.045823100954294205,
0.012194672599434853,
-0.08334255963563919,
0.009413073770701885,
0.07079948484897614,
0.038642171770334244,
-0.008332743309438229,
0.010203545913100243,
0.02394009940326214,
0.09176972508430481,
-0.010461387224495411,
-0.030076565220952034,
-0.019724851474165916,
0.03752985596656799,
-0.019263749942183495,
0.014122193679213524,
-0.012124738655984402,
0.03055430017411709,
-0.016777019947767258,
0.01645897515118122,
-0.03566604480147362,
0.0156616922467947,
0.03906676173210144,
0.019333267584443092,
-0.029844392091035843,
0.005681187380105257,
0.03144482895731926,
-0.041089195758104324,
0.006508524529635906,
0.005685414187610149,
-0.010708601213991642,
0.019771767780184746,
0.01898897998034954,
0.005721651948988438,
-0.022767364978790283,
0.04395994544029236,
0.0630546286702156,
-0.02714294195175171,
-0.021109797060489655,
0.047939613461494446,
-0.007930043153464794,
0.05496853590011597,
0.007897988893091679,
0.018338099122047424,
0.026622820645570755,
0.01968729868531227,
0.004984545521438122,
0.05705174431204796,
-0.0082110445946455,
0.0019290377385914326,
-0.013839437626302242,
0.031209347769618034,
-0.04305680841207504,
0.008868888020515442,
0.0036003929562866688,
0.022777538746595383,
-0.007325686980038881,
-0.02493000403046608,
0.03423914685845375,
0.037314873188734055,
-0.011275621131062508,
-0.05019732564687729,
0.0066410270519554615,
-0.02154991403222084,
0.012616359628736973,
0.04304668679833412,
-0.0017751285340636969,
-0.030669361352920532,
-0.017684832215309143,
-0.03940236195921898,
0.035729825496673584,
0.04365310072898865,
0.023348025977611542,
-0.024687951430678368,
0.0017721730982884765,
0.02013147622346878,
-0.07224377989768982,
-0.005729288794100285,
0.0032610921189188957,
0.058403030037879944,
-0.00809952337294817,
0.0030681758653372526,
-0.0558445118367672,
0.01218180637806654,
0.02062424086034298,
0.03704088553786278,
0.007803656160831451,
0.1547110676765442,
-0.02254493348300457,
0.021782172843813896,
0.023185933008790016,
0.015019160695374012,
-0.027578625828027725,
-0.012318583205342293,
0.02516457810997963,
0.06809672713279724,
0.013019956648349762,
-0.0567949153482914,
-0.00030301924562081695,
-0.015709450468420982,
0.03719157725572586,
-0.041428886353969574,
-0.06901464611291885,
-0.022474322468042374,
0.014827736653387547,
-0.01301933079957962,
-0.04453066736459732,
0.010112524032592773,
0.016909632831811905,
0.049800194799900055,
0.0644868016242981,
0.015258723869919777,
-0.10073626041412354,
-0.002571426099166274,
0.010797565802931786,
-0.021675875410437584,
0.02345002256333828,
0.023504991084337234,
-0.008900118060410023,
-0.03953428938984871,
0.022177256643772125,
0.007428386714309454,
0.00153754570055753,
-0.0063660466112196445,
-0.003902757540345192,
-0.03993711248040199,
0.0301138274371624,
-0.0197635255753994,
-0.023556116968393326,
0.016306433826684952,
-0.06783651560544968,
0.0028269535396248102,
0.02123752050101757,
0.026424335315823555,
0.021650787442922592,
0.022999398410320282,
-0.0040536196902394295,
0.0022716359235346317,
-0.04586973413825035,
0.004178520292043686,
0.03204241767525673,
-0.0011915632057935,
-0.04740114137530327,
0.03785834461450577,
0.05113662779331207,
0.013072064146399498,
0.003964346367865801,
0.01751193217933178,
0.03619275987148285,
0.06746381521224976,
0.00805951002985239,
-0.017554186284542084,
0.00451997434720397,
0.010484633035957813,
-0.004951978102326393,
-0.05665845423936844,
-0.027170782908797264,
-0.010285542346537113,
0.08460862189531326,
0.0004309615178499371,
0.0011265089269727468,
0.03249867632985115,
-0.03109186887741089,
0.015939518809318542,
0.07724077254533768,
-0.019621452316641808,
0.017013901844620705,
-0.025177747011184692,
-0.0215266402810812,
0.001882182084955275,
-0.03115266188979149,
-0.012108772993087769,
0.020071780309081078,
0.06815469264984131,
-0.005824488587677479,
0.07423645257949829,
0.011923063546419144,
-0.0020684467162936926,
0.0024356136564165354,
-0.049062181264162064,
-0.013294432312250137,
-0.07083996385335922,
-0.04657171666622162,
-0.013370674103498459,
-0.01852073334157467,
-0.009330122731626034,
0.01572946459054947,
0.025249168276786804,
-0.0189675185829401,
0.0447203665971756,
-0.005429190583527088,
-0.02759520895779133,
0.015017885714769363,
-0.012802468612790108,
-0.01833444833755493,
0.0414421446621418,
0.038996923714876175,
0.06277132034301758,
0.026881646364927292,
-0.04474801570177078,
0.006727476604282856,
0.011689645238220692,
-0.01781412400305271,
0.017882846295833588,
0.05815280228853226,
0.017906934022903442,
0.015954477712512016,
0.00022201995307113975,
0.018262363970279694,
-0.002461907686665654,
-0.04610041156411171,
-0.04435734450817108,
-0.024143492802977562,
0.013478439301252365,
0.011307260021567345,
0.0290614552795887,
-0.04951715096831322,
-0.04203401878476143,
-0.027835046872496605,
0.006633630488067865,
0.06014486774802208,
-0.014872713945806026,
-0.04506205767393112,
-0.06174042448401451,
-0.06332424283027649,
0.01998627558350563,
0.00015800379333086312,
0.0037088633980602026,
0.07770523428916931,
0.03789807856082916,
-0.021836349740624428,
0.00634691072627902,
-0.022722776979207993,
0.022674545645713806,
-0.01820269785821438,
0.03348464518785477,
-0.007720680441707373,
0.010441649705171585,
0.006947229150682688,
-0.024903327226638794,
0.0066843051463365555,
-0.03992790728807449,
0.0051720463670790195,
-0.036655768752098083,
-0.011171771213412285,
-0.019514290615916252,
-0.050537098199129105,
-0.07180154323577881,
-0.03626743704080582,
0.0038683211896568537,
0.032283101230859756,
-0.036430682986974716,
0.009416969493031502,
0.01187897939234972,
0.011882197111845016,
-0.02460908517241478,
0.06434495002031326,
-0.052594393491744995,
-0.030949197709560394,
0.01413505245000124,
0.06087334826588631,
0.04597622901201248,
0.029170304536819458,
-0.005992167629301548,
0.0562429316341877,
-0.018397001549601555,
-0.01880854368209839,
0.08321511745452881,
0.0022697860840708017,
0.001491752453148365,
-0.02274947799742222,
0.016781926155090332,
-0.013210099190473557,
0.01871981844305992,
0.030013592913746834,
0.06179939955472946,
0.0137966712936759,
-0.019934479147195816,
0.02670827880501747,
-0.026376446709036827,
0.0036903417203575373,
0.0035599784459918737,
0.0076582171022892,
0.025784583762288094,
0.0048995367251336575,
-0.03799286112189293,
-0.00826274510473013,
-0.043554000556468964,
0.018439462408423424,
-0.042454689741134644,
0.028175314888358116,
-0.02110244706273079,
-0.03805458918213844,
-0.0021025333553552628,
0.0061033945530653,
0.002014863071963191,
0.004474845714867115,
-0.014306122437119484,
-0.024585692211985588,
0.03910776600241661,
-0.008971896022558212,
-0.032585203647613525,
-0.04829929396510124,
-0.048171624541282654,
-0.04510650038719177,
-0.040901295840740204,
-0.023250898346304893,
0.009813513606786728,
-0.003726164111867547,
-0.02477693185210228,
0.06717077642679214,
0.025048809126019478,
-0.03651309385895729,
0.06824209541082382,
-0.001012092106975615,
0.008292114362120628,
0.038560960441827774,
0.0020187085028737783,
0.016983583569526672,
0.0051663713529706,
-0.055255137383937836,
0.00038523899274878204,
-0.04631558433175087,
0.018088826909661293,
-0.029342595487833023,
-0.0076034474186599255,
0.010227726772427559,
0.03714819252490997,
0.040742646902799606,
-0.027228252962231636,
0.048643890768289566,
0.07813414931297302,
-0.023944297805428505,
-0.046053580939769745,
0.039362676441669464,
0.02597646974027157,
0.054138556122779846,
0.014745837077498436,
-0.014844573102891445,
0.00882745161652565,
0.013422045856714249,
-0.03450637683272362,
-0.021886983886361122,
0.008505143225193024,
0.014015472494065762,
-0.045980777591466904,
-0.020121412351727486,
-0.0696503296494484,
0.027985194697976112,
-0.02468649297952652,
0.0009276475175283849,
-0.018271788954734802,
-0.010029606521129608,
-0.010034680366516113,
-0.02211753837764263,
0.027500418946146965,
-0.0037476758006960154,
0.010890379548072815,
-0.0071480246260762215,
-0.02167711965739727,
-0.02417856454849243,
0.010222962126135826,
0.021353650838136673,
0.038023222237825394,
0.020164046436548233,
0.0005021680262871087,
-0.02398780547082424,
0.04819417744874954,
-0.0324271060526371,
-0.012032808735966682,
0.044246356934309006,
0.010366526432335377,
0.033009033650159836,
0.011265630833804607,
-0.012047244235873222,
-0.008688465692102909,
0.022851640358567238,
0.03713531047105789,
-0.017666779458522797,
0.0400061197578907,
0.09116152673959732,
-0.017456620931625366,
0.021861650049686432,
-0.02361770160496235,
0.0366477407515049,
0.006754997652024031,
0.026977572590112686,
0.010844489559531212,
0.06945139169692993,
-0.031743962317705154,
0.0012310488382354379,
-0.013990906067192554,
0.03631247580051422,
-0.05046728253364563,
-0.023933468386530876,
0.02098928950726986,
0.02968740276992321,
0.04841635376214981,
0.03652818873524666,
-0.011892206966876984,
0.007923535071313381,
0.0015169024700298905,
-0.01236148551106453,
0.01922612078487873,
-0.021998310461640358,
0.004183177370578051,
-0.032271306961774826,
-0.023102058097720146,
-0.008827225305140018,
0.013003832660615444,
-0.009680555202066898,
0.015735376626253128,
0.018263008445501328,
-0.02370910346508026,
-0.0035009405110031366,
0.04727158695459366,
-0.00009869704808807,
0.02347417175769806,
0.02372603677213192,
0.014314158819615841,
0.04400765523314476,
0.04452003538608551,
-0.006721217650920153,
0.021424056962132454,
-0.018031781539320946,
0.03195914998650551,
0.0021577952429652214,
0.0023559145629405975,
0.024920528754591942,
-0.02596147172152996,
-0.02065490186214447,
0.06252282857894897,
-0.02491685003042221,
-0.01902565360069275,
0.05070577561855316,
0.046802978962659836,
-0.024520518258213997
] |
Série(s) / Division(s) :
ENR - DMTG
Texte :
Le 5° de l’article 136 de la loi n°2019-1479 du 28 décembre 2019 de finances pour 2020 borne l'application dans le temps de l’exonération de droits de mutation à titre gratuit (DMTG) prévue à l’article 794 du code général des impôts (CGI) en faveur des dons et legs consentis au profit des collectivités territoriales et certains organismes publics. Cette exonération de DMTG cessera de s’appliquer pour les libéralités effectuées à compter du 1er janvier 2024.
Par ailleurs, l’article 17 de la loi n°2019-1479 du 28 décembre 2019 de finances pour 2020 clarifie le champ d’application de l'exonération de DMTG prévue à l'article 1040 du CGI concernant les libéralités consenties à l'État et à certains établissements publics en visant désormais expressément les établissements de recherche.
Actualité liée :
x
Document lié :
BOI-ENR-DMTG-10-20-20 : ENR - Mutations à titre gratuit de meubles ou d'immeubles - Successions - Champ d'application des droits de mutation par décès : exonérations et régimes spéciaux - Exonérations motivées par la qualité du défunt ou du successeur : personnes morales
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00208
|
https://bofip.impots.gouv.fr/bofip/12223-PGP.html/ACTU-2020-00208-4
|
2020-07-30 00:00:00
|
b75a285db56f646cd7dfa01ce11c97786fa19bc2fe264592920e0424f4618aff
|
[
-0.03289671242237091,
0.06934083253145218,
-0.019343705847859383,
0.08064723759889603,
-0.07924549281597137,
-0.027598075568675995,
-0.054814763367176056,
0.010614032857120037,
0.035078320652246475,
-0.06569310277700424,
-0.09102492779493332,
0.059285905212163925,
0.006304762326180935,
0.005011327564716339,
-0.010639023967087269,
0.0283218864351511,
0.059060271829366684,
0.06762414425611496,
0.017227625474333763,
0.013759364373981953,
0.12345381081104279,
0.026471836492419243,
0.017555098980665207,
0.01419963501393795,
0.0202466007322073,
0.09006790071725845,
0.03491717204451561,
-0.056778889149427414,
-0.0016963571542873979,
0.01833285391330719,
-0.06639290601015091,
0.01772085577249527,
0.01939201168715954,
0.029476769268512726,
-0.031265273690223694,
-0.005311843939125538,
-0.010189098306000233,
0.020018283277750015,
-0.01542083639651537,
0.03326618671417236,
0.011526555754244328,
0.026412643492221832,
0.024694697931408882,
0.05292335897684097,
-0.02395542524755001,
0.024606816470623016,
-0.018972506746649742,
0.09043830633163452,
0.029299499467015266,
0.06785255670547485,
0.07116996496915817,
0.006898866500705481,
0.01746092177927494,
-0.014492695219814777,
0.08389690518379211,
0.011949144303798676,
-0.0692741870880127,
0.019174223765730858,
0.06307797133922577,
-0.008953755721449852,
0.063234843313694,
-0.0017571044154465199,
0.04669705033302307,
0.0387895368039608,
0.0008574592065997422,
-0.052950479090213776,
-0.000341487699188292,
-0.03557410463690758,
0.1039811223745346,
0.04302443563938141,
0.03291083499789238,
0.045768383890390396,
0.03402416408061981,
0.05442740023136139,
-0.031057003885507584,
0.09307363629341125,
-0.03709542006254196,
0.05841228365898132,
-0.015570666640996933,
0.037964873015880585,
-0.0037027786020189524,
-0.015293445438146591,
0.07927742600440979,
0.054457250982522964,
-0.02576388418674469,
0.01209952775388956,
0.0017719789175316691,
-0.07078630477190018,
-0.05577864497900009,
0.0574357770383358,
-0.015884529799222946,
0.03772368282079697,
-0.04645726829767227,
-0.016619645059108734,
0.015626678243279457,
-0.005254196468740702,
-0.01899878680706024,
-0.003459446132183075,
0.016634441912174225,
0.07253006100654602,
0.05124654248356819,
0.009662014432251453,
0.0318998359143734,
-0.03841758146882057,
0.0009838255355134606,
-0.023727169260382652,
0.028764106333255768,
0.0037887555081397295,
-0.04776187986135483,
-0.016104120761156082,
-0.03216542303562164,
0.01356272492557764,
-0.027843276038765907,
-0.031835634261369705,
-0.0007938933558762074,
-0.0038139973767101765,
0.014650183729827404,
0.011608052998781204,
0.036943063139915466,
0.050914693623781204,
-0.020725669339299202,
0.010850176215171814,
-0.08641203492879868,
0.007640111725777388,
-0.10796326398849487,
-0.033551789820194244,
0.07929112017154694,
0.025497226044535637,
-0.043240468949079514,
-0.00730515643954277,
0.020647652447223663,
0.05597512796521187,
0.017587659880518913,
-0.03883923217654228,
-0.01248273253440857,
-0.010497474111616611,
-0.046770866960287094,
0.05732403323054314,
0.03678623586893082,
0.027175461873412132,
-0.06923530250787735,
0.0006938573787920177,
-0.08327431231737137,
0.03678223863244057,
0.015289600007236004,
-0.02076319046318531,
-0.028665343299508095,
-0.0196511372923851,
0.04029029980301857,
0.016033969819545746,
-0.03224366903305054,
0.03611614182591438,
0.01468589622527361,
-0.02595367096364498,
0.004027651622891426,
-0.04068535938858986,
0.017115607857704163,
0.061305128037929535,
-0.0375877320766449,
-0.032091736793518066,
0.0018993275007233024,
0.048166465014219284,
-0.0005116529646329582,
-0.01919538713991642,
0.025597449392080307,
-0.027774237096309662,
0.02420864999294281,
-0.022179218009114265,
0.015166259370744228,
0.03859551250934601,
-0.059030577540397644,
0.056381307542324066,
0.009972158819437027,
-0.015461836010217667,
-0.04148130491375923,
-0.018380464985966682,
-0.031440701335668564,
-0.008506380952894688,
-0.08580447733402252,
0.07778847217559814,
-0.06985048204660416,
-0.014095191843807697,
-0.01679825410246849,
-0.01957356557250023,
0.014262535609304905,
-0.015521902590990067,
-0.022582869976758957,
-0.048867613077163696,
-0.008936101570725441,
-0.011563441716134548,
-0.03270144760608673,
0.022829828783869743,
-0.04789724946022034,
0.025330303236842155,
-0.002555092331022024,
-0.05480475723743439,
-0.014583098702132702,
0.005033168476074934,
0.05904977768659592,
0.021785618737339973,
0.01473305281251669,
0.025866134092211723,
0.030122067779302597,
0.01784549653530121,
-0.001584799261763692,
-0.014416300691664219,
-0.024573123082518578,
0.004771816544234753,
0.043497711420059204,
-0.03771960362792015,
0.026113923639059067,
-0.05767546966671944,
-0.024911444634199142,
0.00355628808028996,
0.00033818878000602126,
-0.05045202001929283,
-0.014358670450747013,
-0.004886577371507883,
0.03770483657717705,
0.02086862362921238,
0.002792178886011243,
-0.013019372709095478,
-0.01770818792283535,
-0.059791553765535355,
0.06739024817943573,
0.015192953869700432,
-0.021742135286331177,
0.036133430898189545,
0.026089297607541084,
-0.0025827749632298946,
0.03725828975439072,
0.01361952442675829,
0.008740616030991077,
-0.018138462677598,
-0.005272418726235628,
-0.019060516729950905,
-0.0013851907569915056,
0.020887043327093124,
0.0456378236413002,
0.043813325464725494,
-0.01755541004240513,
-0.0055392892099916935,
0.06380095332860947,
0.026477191597223282,
0.006050272844731808,
-0.04192741960287094,
-0.008749560452997684,
0.002922112587839365,
-0.020764486864209175,
0.051844850182533264,
-0.029850488528609276,
0.03353549540042877,
-0.030685145407915115,
0.05501459166407585,
-0.05271580442786217,
-0.005011416506022215,
0.05609968304634094,
-0.0035678439307957888,
0.04753759130835533,
-0.034223999828100204,
-0.020758789032697678,
-0.0008723632781766355,
-0.03385259956121445,
0.022335804998874664,
0.008345215581357479,
-0.06909813731908798,
-0.00033225028892047703,
0.01984332874417305,
-0.055473774671554565,
0.005242538172751665,
-0.036141287535429,
-0.005794712342321873,
0.029735354706645012,
0.03329107537865639,
-0.08598434925079346,
0.03298059105873108,
-0.05034971982240677,
-0.03128281235694885,
0.012502115219831467,
0.013327772729098797,
0.01261099986732006,
0.016106033697724342,
0.0030055695679038763,
-0.04166492819786072,
-0.024737222120165825,
-0.006559331435710192,
0.0032594269141554832,
-0.019815536215901375,
0.0024958413559943438,
-0.03330227732658386,
-0.021436288952827454,
0.00858656782656908,
-0.07195407152175903,
0.035595182329416275,
-0.017641382291913033,
-0.03248157724738121,
-0.07387476414442062,
0.06321436166763306,
-0.01516943983733654,
-0.02175539918243885,
-0.021174272522330284,
0.005196420941501856,
-0.01307288371026516,
-0.03374822437763214,
-0.0253929290920496,
0.02693755179643631,
0.01319490559399128,
-0.04421013593673706,
-0.02158864587545395,
0.07036768645048141,
-0.017167355865240097,
0.03494824841618538,
-0.034955523908138275,
-0.04550957679748535,
0.01511411927640438,
-0.045109059661626816,
-0.013115235604345798,
0.020603010430932045,
0.016566356644034386,
-0.042081620544195175,
-0.06353814899921417,
0.1259123831987381,
0.004421459045261145,
0.07465410977602005,
-0.021121693775057793,
-0.015150313265621662,
0.014220348559319973,
0.012665648944675922,
-0.014505857601761818,
-0.0249240230768919,
0.013870544731616974,
0.02037738263607025,
0.04100056365132332,
-0.03537745028734207,
0.013634835369884968,
0.031055625528097153,
0.010958435945212841,
-0.012579940259456635,
0.00973731093108654,
0.03683456778526306,
0.03194957971572876,
0.049216609448194504,
-0.05811406672000885,
-0.038382355123758316,
0.049446407705545425,
-0.038752056658267975,
-0.02538951113820076,
0.0032244157046079636,
0.014326640404760838,
-0.03137795627117157,
0.016113609075546265,
0.024449562653899193,
0.07390202581882477,
0.07076752930879593,
0.02308684214949608,
-0.04680418223142624,
0.0011352087603881955,
-0.002770244376733899,
-0.04881956800818443,
0.023645207285881042,
-0.01769772171974182,
-0.001069646910764277,
0.02588147670030594,
0.030240101739764214,
-0.011477046646177769,
-0.006212194450199604,
-0.02762920968234539,
0.004940709099173546,
-0.010142561979591846,
-0.008236272260546684,
-0.020755792036652565,
0.02218889631330967,
0.013895298354327679,
0.06833218783140182,
0.017450273036956787,
-0.011754365637898445,
0.03533792868256569,
0.019618025049567223,
0.012873534113168716,
0.018670527264475822,
0.010905291885137558,
-0.04464821517467499,
0.007849594578146935,
-0.03697669133543968,
0.0024031279608607292,
0.010281858965754509,
0.020398300141096115,
-0.010601881891489029,
-0.02978799119591713,
0.011394761502742767,
-0.007512564305216074,
0.0018794214120134711,
-0.034172795712947845,
0.028299259021878242,
0.027356304228305817,
-0.02153974026441574,
0.005541196092963219,
-0.012686911970376968,
0.04036291688680649,
0.029738781973719597,
-0.017342081293463707,
-0.00448480574414134,
0.07159510999917984,
0.024092135950922966,
-0.020846931263804436,
0.013083875179290771,
0.04429084062576294,
-0.024601681157946587,
0.06520288437604904,
0.02615155279636383,
0.022882651537656784,
-0.008470134809613228,
0.05045047402381897,
-0.027851523831486702,
-0.015726473182439804,
-0.007213991601020098,
0.0274217389523983,
0.025304436683654785,
0.13070811331272125,
-0.04146213456988335,
-0.0011125270975753665,
0.037597402930259705,
-0.01546575129032135,
-0.052090372890233994,
-0.013114241883158684,
0.019456107169389725,
0.052660949528217316,
0.10594958066940308,
0.021369287744164467,
0.026119021698832512,
0.03862365335226059,
0.029936157166957855,
-0.03143869712948799,
-0.06602077931165695,
-0.03273846581578255,
-0.002651766175404191,
-0.05031362548470497,
-0.004323073197156191,
0.015101407654583454,
0.028693705797195435,
-0.020312147215008736,
0.03804359957575798,
0.010494908317923546,
-0.03755515068769455,
0.02242446318268776,
0.006757346913218498,
0.019551843404769897,
0.008590872399508953,
0.023626621812582016,
0.03269293159246445,
-0.057101570069789886,
0.06896954029798508,
-0.00739780580624938,
-0.010793493129312992,
-0.013887672685086727,
0.024825911968946457,
-0.024234548211097717,
0.016617225483059883,
-0.04727989807724953,
-0.03262931481003761,
-0.0016273263609036803,
0.017048034816980362,
0.04166549816727638,
-0.026794910430908203,
-0.011163684539496899,
-0.02614053525030613,
0.03424606844782829,
-0.023056933656334877,
-0.012472852133214474,
0.029642239212989807,
-0.03863316401839256,
0.008873706683516502,
-0.00351556483656168,
-0.07755426317453384,
0.013584484346210957,
0.06493119895458221,
0.02272827923297882,
0.03619299456477165,
-0.00024002908321563154,
0.03445522487163544,
-0.014899862930178642,
0.029714258387684822,
0.0009614324080757797,
0.04772086441516876,
-0.0008141800062730908,
0.015883294865489006,
-0.023121193051338196,
-0.04699019715189934,
0.023901566863059998,
0.024097999557852745,
0.08708921074867249,
0.058307353407144547,
0.024447336792945862,
0.009232022799551487,
-0.010516377165913582,
0.06545989960432053,
-0.03677549585700035,
-0.034526076167821884,
-0.05388933792710304,
-0.023924343287944794,
-0.0049715908244252205,
-0.01264402735978365,
0.005722845904529095,
-0.021818101406097412,
0.05922028794884682,
-0.037957943975925446,
0.11226584762334824,
0.01145070418715477,
0.030688578262925148,
0.007318323478102684,
-0.056042883545160294,
-0.04525179788470268,
-0.050185542553663254,
-0.04401487484574318,
-0.008394161239266396,
-0.01575307361781597,
-0.016808418557047844,
0.014131061732769012,
-0.05755391716957092,
-0.0006917580612935126,
0.10367576777935028,
0.03501582145690918,
-0.004645051434636116,
-0.0003035589470528066,
-0.062288109213113785,
-0.018443820998072624,
0.0069483183324337006,
0.03956887498497963,
-0.007210510317236185,
0.02161114662885666,
-0.006985153537243605,
0.02167508378624916,
0.005862514488399029,
0.00422990508377552,
-0.024523217231035233,
0.0565594807267189,
0.0025131257716566324,
0.06076183542609215,
0.016693752259016037,
0.006506980396807194,
0.032169125974178314,
-0.048999130725860596,
-0.030782774090766907,
-0.008968946523964405,
0.09826671332120895,
-0.027761030942201614,
0.0360662043094635,
-0.012898972257971764,
-0.031738728284835815,
-0.005768001079559326,
0.02722436748445034,
0.008480538614094257,
0.022991610690951347,
0.02254553511738777,
-0.04885926470160484,
-0.047973111271858215,
0.011571732349693775,
0.026581818237900734,
-0.014506091363728046,
-0.009703424759209156,
0.011655835434794426,
-0.030642366036772728,
-0.06713176518678665,
0.0016884257784113288,
0.025759080424904823,
-0.040351614356040955,
0.029674235731363297,
-0.0425153449177742,
-0.049693819135427475,
0.011802148073911667,
-0.02672782726585865,
0.0033081357832998037,
-0.07096601277589798,
-0.025564372539520264,
-0.027196334674954414,
-0.03595655411481857,
-0.02229292504489422,
-0.04541423171758652,
-0.08308781683444977,
0.009193752892315388,
-0.037001825869083405,
0.011677217669785023,
-0.0037712357006967068,
-0.005724002607166767,
-0.02329958789050579,
0.00714515196159482,
-0.06460390239953995,
0.04059414938092232,
0.013886059634387493,
-0.0025753581430763006,
0.017357980832457542,
0.004552742000669241,
0.01161985844373703,
-0.001437772298231721,
0.04645470157265663,
0.00944860465824604,
-0.013164803385734558,
-0.012952812016010284,
0.0120768491178751,
0.0048010568134486675,
-0.0225872453302145,
-0.018968971446156502,
0.0005899654934182763,
0.02825068309903145,
0.06664777547121048,
0.02069789730012417,
0.02264557033777237,
-0.04116883501410484,
-0.0228425245732069,
0.019083399325609207,
0.02260216511785984,
0.022447096183896065,
0.010204865597188473,
0.0022995269391685724,
-0.036284755915403366,
0.01674472726881504,
-0.042526163160800934,
-0.007622965611517429,
-0.004558409098535776,
0.002476486610248685,
-0.027122052386403084,
0.006471451371908188,
0.0412997268140316,
0.03625426068902016,
-0.012692445889115334,
0.014820815064013004,
0.007841477170586586,
-0.05908934772014618,
-0.003510365029796958,
-0.026756633073091507,
-0.01858760602772236,
-0.0035662571899592876,
0.008308776654303074,
0.011175237596035004,
-0.012826533056795597,
-0.04645901918411255,
-0.040376294404268265,
-0.005464694928377867,
-0.03482942655682564,
0.0067994422279298306,
-0.04342231526970863,
0.024568060413002968,
-0.002915963064879179,
0.011086013168096542,
0.04708737134933472,
-0.040751293301582336,
0.006241343915462494,
-0.022828707471489906,
-0.02137589454650879,
-0.003323440905660391,
0.017182573676109314,
-0.047224488109350204,
0.015452505089342594,
-0.07020121067762375,
0.029343221336603165,
-0.055521879345178604,
-0.04092863202095032,
0.00944169145077467,
0.05053633078932762,
0.061703871935606,
-0.0010436486918479204,
-0.03868089243769646,
0.08736108988523483,
-0.01749088428914547,
-0.05228295549750328,
0.014158694073557854,
-0.014081636443734169,
0.011376678943634033,
0.007063187193125486,
-0.04641193896532059,
-0.0009982200572267175,
-0.03774885833263397,
-0.010643494315445423,
0.021819479763507843,
-0.03537827357649803,
-0.010546655394136906,
0.019392410293221474,
0.0032408994156867266,
-0.014179765246808529,
0.024266231805086136,
-0.015088235959410667,
-0.03638586029410362,
0.02577056735754013,
-0.01126037910580635,
0.0006384635926224291,
-0.05066896602511406,
0.00119583192281425,
0.018618769943714142,
-0.0019992270972579718,
0.03730233758687973,
-0.01107084285467863,
0.01861995831131935,
-0.03344156593084335,
0.031086275354027748,
0.029194027185440063,
0.0016780424630269408,
-0.005411848891526461,
-0.01129938755184412,
0.03653499856591225,
0.01558842696249485,
0.023993587121367455,
-0.012343298643827438,
-0.04571619629859924,
0.023941274732351303,
0.04693649709224701,
-0.022845806553959846,
0.0076252552680671215,
-0.03427433222532272,
0.017793776467442513,
-0.01883590966463089,
0.0025897761806845665,
0.09588569402694702,
-0.03511553257703781,
0.030538255348801613,
-0.012885275296866894,
0.04834563657641411,
-0.008217120543122292,
-0.02399158664047718,
0.003638056805357337,
0.006910945288836956,
-0.0518360361456871,
-0.028150927275419235,
-0.0006100849714130163,
0.010130940936505795,
-0.05308929830789566,
-0.014561298303306103,
0.012648261152207851,
0.07701653987169266,
-0.0003479552979115397,
0.01845911145210266,
0.03157445788383484,
0.04872066527605057,
-0.03223739191889763,
-0.017858797684311867,
-0.002912650816142559,
-0.0008898159139789641,
-0.025466948747634888,
0.0054748631082475185,
-0.040466856211423874,
0.021464886143803596,
0.02608630433678627,
-0.04283003881573677,
-0.020038766786456108,
0.0508473664522171,
-0.010242147371172905,
-0.02951352298259735,
0.06349486112594604,
-0.05152655020356178,
0.026128577068448067,
0.009916143491864204,
-0.0726846382021904,
0.01551985926926136,
-0.03133869543671608,
0.007871648296713829,
-0.014056318439543247,
-0.024360032752156258,
-0.06516925990581512,
0.01895655132830143,
0.012732462957501411,
0.04983068257570267,
-0.004668039735406637,
-0.0005189617513678968,
-0.010007073171436787,
-0.0702669620513916,
-0.034845538437366486,
-0.01291120145469904,
0.031322602182626724,
0.02273198962211609
] |
Série / Division :
BNC - SECT
Texte :
Le Bulletin officiel des finances publiques est modifié afin de corriger un exemple de calcul
erroné figurant au II-A-1-c § 190 du document lié.
Actualité liée :
x
Document lié :
BOI-BNC-SECT-40 : BNC - Régime sectoriel - Médecins conventionnés
Signataire du document lié :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2016-00115
|
https://bofip.impots.gouv.fr/bofip/10556-PGP.html/identifiant=ACTU-2016-00115
|
2016-05-04 00:00:00
|
fb9294261405e1a48e860cff4caa3b911a9039f50617e6cc4db2b7394833cab9
|
[
-0.05794107913970947,
0.02442244626581669,
-0.022231673821806908,
0.05825941637158394,
-0.07327479869127274,
-0.06141350790858269,
-0.017403241246938705,
0.021299470216035843,
0.06424465775489807,
-0.02758067660033703,
-0.04998652637004852,
0.042749758809804916,
-0.028238577768206596,
0.012563384138047695,
0.00786303635686636,
0.059560976922512054,
0.0974012166261673,
0.04147570580244064,
0.08281766623258591,
-0.04786571487784386,
0.03650942072272301,
0.0014007855206727982,
0.011294827796518803,
0.019887542352080345,
0.04187117889523506,
0.00931951217353344,
0.03206837177276611,
-0.06999663263559341,
-0.03837680071592331,
-0.016393013298511505,
-0.06719859689474106,
-0.026438765227794647,
0.0028416516724973917,
-0.0027925504837185144,
0.06625743210315704,
-0.028606664389371872,
-0.03398594260215759,
0.03828267380595207,
-0.012591667473316193,
-0.014509587548673153,
0.06989549845457077,
-0.051069557666778564,
-0.006150611210614443,
-0.016663527116179466,
-0.03548433259129524,
0.020527983084321022,
-0.03240790218114853,
0.05896409973502159,
-0.017885828390717506,
0.05102857947349548,
0.004246426280587912,
0.028716273605823517,
0.03658192232251167,
-0.008406887762248516,
0.0806068629026413,
0.0328303687274456,
-0.070482037961483,
0.028249064460396767,
0.04616453871130943,
-0.03105456568300724,
-0.058234233409166336,
-0.002391879679635167,
-0.05731722712516785,
0.010238698683679104,
0.029619812965393066,
-0.012127351947128773,
0.01701192930340767,
-0.012820030562579632,
0.14350499212741852,
0.043884921818971634,
-0.039748262614011765,
0.038551438599824905,
-0.004381094593554735,
0.0785018727183342,
0.017454668879508972,
0.032679423689842224,
-0.019885679706931114,
0.025214172899723053,
-0.009812476113438606,
0.03208646550774574,
-0.06803156435489655,
-0.037672773003578186,
0.05326018109917641,
0.009542223066091537,
0.022616395726799965,
-0.031072596088051796,
0.007250781171023846,
-0.0233058612793684,
0.019590193405747414,
0.03537575900554657,
-0.06386146694421768,
0.1236000657081604,
-0.019865890964865685,
0.03922202065587044,
-0.005724085029214621,
0.05291390419006348,
-0.013536185026168823,
-0.01990673691034317,
0.02563355676829815,
-0.03208501264452934,
0.026471465826034546,
-0.03403906524181366,
0.0008407540735788643,
-0.020029107108712196,
0.08944593369960785,
-0.008492947556078434,
0.02722417563199997,
-0.023797214031219482,
0.012490671128034592,
0.06833047419786453,
-0.03143508359789848,
-0.013711652718484402,
-0.03735644370317459,
-0.0465640127658844,
0.014974345453083515,
0.0820341557264328,
0.04190126433968544,
-0.05403728038072586,
-0.030242323875427246,
0.057727910578250885,
-0.02710743062198162,
0.03739701211452484,
-0.04223409667611122,
-0.04483594000339508,
-0.06160447373986244,
0.08885464817285538,
0.037892166525125504,
-0.0299820713698864,
0.0014665451599285007,
-0.05025186017155647,
0.006909806746989489,
0.015640342608094215,
0.03730114921927452,
-0.0653534010052681,
-0.0479857362806797,
-0.012350652366876602,
-0.04001493379473686,
0.01200044248253107,
-0.00570805324241519,
0.014871018938720226,
-0.008792542852461338,
0.024313734844326973,
-0.05836030840873718,
-0.0020906352438032627,
0.03369126096367836,
0.07149384915828705,
-0.0286563653498888,
-0.022007200866937637,
0.01958371326327324,
0.03257324919104576,
0.018621211871504784,
0.016698017716407776,
0.029009364545345306,
-0.05673976242542267,
0.012172757647931576,
-0.045103684067726135,
-0.016873164102435112,
0.031896427273750305,
-0.006340778898447752,
-0.02117634005844593,
0.026876669377088547,
-0.0384213887155056,
-0.014445734210312366,
0.0043313512578606606,
-0.016961462795734406,
-0.05216944217681885,
-0.006115673575550318,
-0.00008131837239488959,
0.027096644043922424,
-0.00466543436050415,
-0.08740249276161194,
0.05303026735782623,
0.014028999954462051,
-0.01945662498474121,
-0.03016449697315693,
0.0028160307556390762,
-0.062151193618774414,
0.023084349930286407,
-0.016621183604002,
0.05961897224187851,
0.01825897768139839,
-0.07448029518127441,
0.005294726695865393,
0.0017672580434009433,
0.02503490075469017,
-0.010706325992941856,
-0.0023339535109698772,
0.01759793795645237,
-0.006306104362010956,
0.014324767515063286,
-0.040385860949754715,
0.01522239949554205,
-0.042345087975263596,
0.017728528007864952,
0.004684139043092728,
-0.06617996841669083,
-0.004291589371860027,
0.02934342622756958,
-0.0009494408150203526,
-0.013310789130628109,
0.04583314061164856,
0.041390787810087204,
0.0620078444480896,
-0.004245143383741379,
-0.006513651460409164,
-0.07632450759410858,
0.001211458700709045,
-0.00019164032710250467,
-0.03474091365933418,
-0.018091095611453056,
0.0661085695028305,
-0.012117097154259682,
0.04781948775053024,
-0.006847830023616552,
-0.0013984328834339976,
0.002989343833178282,
-0.04649990051984787,
-0.02048100344836712,
0.054657548666000366,
-0.03851735219359398,
0.02094905637204647,
-0.0019081337377429008,
-0.06963210552930832,
-0.06994510442018509,
0.06614486873149872,
0.022460229694843292,
-0.016331838443875313,
0.017263080924749374,
0.0561491996049881,
-0.04378967359662056,
0.009047744795680046,
-0.012431202456355095,
0.008225326426327229,
0.0014330403646454215,
-0.013928649947047234,
0.004469606559723616,
-0.008026408031582832,
-0.04299554601311684,
0.03187847509980202,
0.033528994768857956,
0.013829490169882774,
-0.010740994475781918,
0.03187677264213562,
0.015723105520009995,
-0.000696591567248106,
0.030273577198386192,
-0.02012399584054947,
-0.006437714211642742,
-0.004760315176099539,
0.07185984402894974,
0.01149180717766285,
0.04051247611641884,
-0.03088035248219967,
0.02385200746357441,
0.012444734573364258,
0.022916646674275398,
0.02336749993264675,
0.045325569808483124,
0.007749729789793491,
-0.06117274984717369,
0.02046181634068489,
-0.006784054450690746,
-0.07549183815717697,
0.0031968592666089535,
0.02250782586634159,
-0.09721982479095459,
0.07655452191829681,
0.020703697577118874,
-0.04298430308699608,
0.021477462723851204,
-0.01879478618502617,
0.04829759895801544,
-0.015161427669227123,
0.006622484419494867,
-0.03067903406918049,
0.029360173270106316,
-0.04262467101216316,
-0.0547342523932457,
0.03114655613899231,
0.0025320034474134445,
0.04789185896515846,
0.027701660990715027,
-0.04110057279467583,
0.011219044215977192,
-0.030162347480654716,
0.005039824638515711,
0.02006669156253338,
-0.029829567298293114,
-0.020710717886686325,
0.04763270542025566,
0.027535174041986465,
-0.025469165295362473,
-0.06075594574213028,
-0.01362650003284216,
0.09327170252799988,
-0.06871809810400009,
-0.01980360597372055,
0.036222461611032486,
0.0009177737520076334,
-0.04731886088848114,
-0.04846697673201561,
-0.004315120168030262,
0.01231582835316658,
-0.0005971653154119849,
-0.014813398011028767,
-0.001814823946915567,
-0.048012956976890564,
0.013417729176580906,
0.0005053348722867668,
0.0008743053185753524,
-0.03843410313129425,
0.015102517791092396,
-0.017193637788295746,
0.001382871763780713,
0.07183228433132172,
0.05304833874106407,
0.005773152690380812,
0.054623767733573914,
-0.020853916183114052,
-0.07004377990961075,
-0.042759936302900314,
0.07977201789617538,
-0.04645678773522377,
0.045265913009643555,
-0.055943235754966736,
-0.03682414069771767,
0.013314038515090942,
0.030981002375483513,
-0.039741918444633484,
-0.024450965225696564,
-0.016871586441993713,
0.02661960758268833,
0.022265827283263206,
-0.04859993979334831,
0.025694362819194794,
0.059490423649549484,
0.04165135324001312,
-0.029752975329756737,
0.02302517369389534,
0.008886277675628662,
-0.039199914783239365,
0.002946095773950219,
-0.07411328703165054,
-0.03560139611363411,
0.016475507989525795,
-0.04587176814675331,
0.05715995654463768,
-0.01509034726768732,
-0.0014811240835115314,
-0.0009624913218431175,
0.03387073054909706,
-0.009769082069396973,
0.009888729080557823,
0.05237540975213051,
0.02460367977619171,
-0.0232352577149868,
-0.02744944579899311,
-0.008977681398391724,
-0.018125100061297417,
0.025972994044423103,
0.06356992572546005,
-0.014012264087796211,
0.03251609951257706,
0.03714243322610855,
-0.052732229232788086,
0.03736629709601402,
-0.02199019119143486,
-0.009264708496630192,
0.012582274153828621,
0.023662472143769264,
0.057051882147789,
0.004568471573293209,
0.013242773711681366,
0.02237876132130623,
-0.012144790962338448,
0.03569638356566429,
0.03132730349898338,
0.04691263288259506,
0.02741072326898575,
0.013579514808952808,
0.0026656347326934338,
-0.011950875632464886,
-0.010633230209350586,
-0.002138078212738037,
0.02912146784365177,
-0.00483355950564146,
-0.020504338666796684,
0.04249953106045723,
-0.006893377751111984,
0.03905491158366203,
0.06415417045354843,
-0.041640933603048325,
0.03187759220600128,
0.044869229197502136,
-0.0016673986101523042,
0.007102638483047485,
-0.000791948928963393,
0.01139097660779953,
-0.014995831064879894,
-0.0061208452098071575,
-0.03352515026926994,
0.012856543064117432,
0.07465191185474396,
0.06752660870552063,
0.022625816985964775,
-0.0039916750974953175,
0.0003832192742265761,
-0.02129495143890381,
-0.009415682405233383,
-0.012949386611580849,
0.010609513148665428,
0.002227144781500101,
-0.023105217143893242,
-0.02160492353141308,
0.05690402537584305,
0.0090014124289155,
0.0030266211833804846,
0.04565591365098953,
0.15958856046199799,
-0.02089516818523407,
0.0012548310915008187,
0.0501011423766613,
0.03342980518937111,
-0.07665670663118362,
-0.046535465866327286,
-0.020174017176032066,
0.08015470951795578,
0.05766356363892555,
-0.03235393017530441,
0.01262707356363535,
-0.044594842940568924,
-0.025420881807804108,
-0.002250163583084941,
-0.032655779272317886,
0.02022336609661579,
0.00432901456952095,
-0.05196557193994522,
0.02099441923201084,
0.03159775957465172,
-0.019196730107069016,
0.005228646099567413,
-0.00383886625058949,
0.019397759810090065,
-0.04302506893873215,
0.02070831134915352,
-0.021823080256581306,
-0.018200334161520004,
0.08187678456306458,
0.027907012030482292,
0.01749737188220024,
-0.04589739069342613,
0.04745521396398544,
-0.028571270406246185,
-0.003606352023780346,
0.02606819197535515,
-0.021448301151394844,
-0.025093605741858482,
0.024461068212985992,
0.038083627820014954,
-0.01642725057899952,
-0.02230808138847351,
-0.04434186965227127,
0.0034169419668614864,
0.002631978364661336,
-0.02177039161324501,
-0.018458854407072067,
0.024242091923952103,
0.06986817717552185,
-0.009250486269593239,
0.05171509459614754,
0.024545665830373764,
0.0005423551192507148,
0.013497318141162395,
-0.04555851221084595,
-0.0489167720079422,
-0.007951094768941402,
0.010857952758669853,
0.014204833656549454,
0.03152766823768616,
0.057878363877534866,
0.08179324120283127,
0.027363058179616928,
0.03220682963728905,
0.009653904475271702,
0.0016860063187777996,
0.020823946222662926,
-0.03015529364347458,
-0.03068380057811737,
0.03497901186347008,
0.061460502445697784,
0.04011431336402893,
0.06782156229019165,
0.02843588963150978,
0.03751392662525177,
0.021429823711514473,
0.0005935620283707976,
-0.024974530562758446,
0.016161641106009483,
0.009653382003307343,
0.00026364385848864913,
-0.031861722469329834,
-0.004685192368924618,
-0.02738269418478012,
0.005869885440915823,
0.009099971503019333,
-0.020425228402018547,
0.11949222534894943,
-0.01833014003932476,
0.02070453390479088,
-0.049274202436208725,
-0.002460397081449628,
-0.03338511288166046,
0.02879401668906212,
-0.039543911814689636,
-0.004539032932370901,
-0.010022583417594433,
-0.03550463914871216,
0.007668845355510712,
-0.07928498089313507,
0.009507129900157452,
0.048923883587121964,
-0.037534039467573166,
0.025238612666726112,
0.007700099144130945,
0.0005752473953180015,
-0.05310339108109474,
-0.00038357506855390966,
0.005793480668216944,
0.08909212052822113,
0.0008500523399561644,
-0.006981105078011751,
-0.012454448267817497,
-0.004488199483603239,
-0.002839938970282674,
0.0009828604524955153,
-0.014442217536270618,
-0.018806785345077515,
0.043947797268629074,
0.030715011060237885,
-0.06788313388824463,
-0.06850533932447433,
-0.040098704397678375,
0.0737898051738739,
-0.03836410120129585,
-0.02600119076669216,
0.052810441702604294,
0.05919349938631058,
-0.025685681030154228,
-0.029254183173179626,
-0.04186345264315605,
0.013729732483625412,
0.03978065401315689,
0.02093229815363884,
0.026962751522660255,
-0.061768852174282074,
-0.01722901500761509,
0.031762853264808655,
0.0008706862572580576,
-0.04159223660826683,
0.0544479563832283,
-0.006705310195684433,
-0.019412599503993988,
-0.039263345301151276,
-0.051546238362789154,
0.05977616831660271,
0.006985863670706749,
-0.03129927068948746,
0.016026942059397697,
0.017484737560153008,
-0.0052312640473246574,
0.0109728267416358,
0.03321993350982666,
-0.01805874891579151,
-0.01706944964826107,
-0.04232177883386612,
-0.05282983556389809,
-0.01713663525879383,
-0.004458045121282339,
-0.02868044190108776,
0.05434994399547577,
-0.01606731116771698,
-0.04186462238430977,
-0.02723698690533638,
-0.008751282468438148,
-0.033090267330408096,
-0.0069432384334504604,
-0.04974392056465149,
0.019205722957849503,
-0.02577456831932068,
-0.03756484016776085,
-0.05414322018623352,
0.00047850317787379026,
0.007181842811405659,
-0.02637108415365219,
0.044203631579875946,
-0.02759382128715515,
0.022360393777489662,
-0.027155011892318726,
-0.020741740241646767,
-0.0395672507584095,
0.001192397205159068,
-0.0225838515907526,
-0.026243159547448158,
0.020981378853321075,
0.0020497930236160755,
0.03501370921730995,
-0.010692215524613857,
-0.031626004725694656,
-0.011259928345680237,
0.016563687473535538,
0.029627200216054916,
-0.01880355179309845,
0.018781842663884163,
0.02758052386343479,
-0.012959501706063747,
-0.0021675254683941603,
-0.01915542036294937,
-0.014585476368665695,
-0.05216361582279205,
0.013304455205798149,
-0.028625376522541046,
0.019596578553318977,
0.04178321734070778,
0.02163146436214447,
-0.007924599573016167,
-0.007501940242946148,
0.0014129909686744213,
-0.024426249787211418,
-0.043612249195575714,
-0.026824388653039932,
-0.04255514219403267,
0.00981456134468317,
-0.006468459963798523,
0.004209077917039394,
-0.039686016738414764,
0.02454550936818123,
-0.06872323155403137,
0.010320152156054974,
0.03464755043387413,
0.03277849033474922,
-0.004143251106142998,
0.02390851266682148,
0.006660046987235546,
-0.017156416550278664,
-0.0019197389483451843,
-0.026430144906044006,
0.002755497582256794,
0.0126276183873415,
-0.0021925612818449736,
0.024358602240681648,
0.029271593317389488,
-0.05622739717364311,
-0.044466860592365265,
-0.03331603482365608,
0.008111556060612202,
0.007096002344042063,
-0.0414145365357399,
-0.02693406492471695,
0.009450807236135006,
0.05599847435951233,
-0.015379407443106174,
0.023943157866597176,
0.050232235342264175,
-0.043859049677848816,
-0.0502706877887249,
0.008053267374634743,
0.013101219199597836,
-0.001382565824314952,
0.023533066734671593,
0.014909042045474052,
-0.016798095777630806,
-0.0019430754473432899,
-0.02913554012775421,
-0.035027533769607544,
-0.02338942140340805,
-0.008196375332772732,
-0.0598236620426178,
-0.02519337832927704,
-0.02070184424519539,
0.019291803240776062,
-0.02123553305864334,
-0.020428040996193886,
-0.013366925530135632,
0.03511527180671692,
-0.0264572836458683,
-0.07649447023868561,
-0.006048601120710373,
-0.0053632487542927265,
0.010761434212327003,
0.009176792576909065,
-0.041866835206747055,
0.04055998846888542,
-0.0004741815500892699,
-0.01690412499010563,
0.021006150171160698,
-0.02897912636399269,
0.015570768155157566,
-0.005373417865484953,
-0.042544446885585785,
0.0439031608402729,
0.010866107419133186,
0.031205493956804276,
-0.018618226051330566,
0.02082270011305809,
0.0019275594968348742,
0.0010532598244026303,
0.011808739975094795,
0.0074724722653627396,
0.017967967316508293,
-0.013242019340395927,
0.0036993790417909622,
-0.01935346983373165,
-0.02336554042994976,
-0.023294640704989433,
0.0012110319221392274,
0.030451014637947083,
-0.008056423626840115,
0.030806981027126312,
-0.0004333852557465434,
0.0440751314163208,
-0.05020727962255478,
0.04538713023066521,
-0.03844139352440834,
0.03309483081102371,
0.011244994588196278,
-0.028230948373675346,
0.01605752296745777,
0.010733014903962612,
0.03296525031328201,
-0.04628258943557739,
-0.014838478527963161,
-0.02609906904399395,
-0.00782597903162241,
0.009518778882920742,
0.021603530272841454,
-0.028906837105751038,
0.05928805097937584,
0.044584885239601135,
-0.01967797800898552,
0.010328398086130619,
-0.0029860464856028557,
-0.03557460010051727,
0.007818958722054958,
0.04450652748346329,
-0.026990434154868126,
0.05234072357416153,
-0.002432754263281822,
-0.014761588536202908,
0.00862455926835537,
0.07278253138065338,
-0.004586012102663517,
0.029168540611863136,
0.03609878197312355,
0.05580143257975578,
-0.002111864509060979,
-0.016143621876835823,
-0.0014629961224272847,
-0.022510642185807228,
0.0534171462059021,
0.012242574244737625,
-0.0022714363876730204,
-0.03652282431721687,
0.06539575755596161,
-0.0716811865568161,
-0.03084631636738777,
-0.05306145176291466,
-0.02391449362039566,
0.0171715896576643
] |
Série / Division :
IR - RICI
Texte :
Le 5° du I de l'article 32 de la loi n° 2016-1917du 29
décembre 2016 de finances pour 2017 a abrogé, pour les primes d'assurance payées à compter du 1er janvier 2017, le crédit d'impôt sur le revenu pour primes d'assurance contre les
impayés de loyer prévu à l'article 200 nonies du code général des impôts (CGI).
Toutes conditions étant par ailleurs remplies, les primes d'assurance payées à compter du 1er janvier 2017
demeurent déductibles du revenu net foncier imposable, pour les contribuables soumis au régime réel d'imposition.
Actualité liée :
X
Documents liés :
BOI-IR-RICI-320 : IR - Crédit d'impôt pour primes d'assurance contre les impayés de loyer
BOI-RFPI-BASE-20-60 : RFPI - Revenus fonciers - Charges déductibles - Primes d'assurance
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2017-00011
|
https://bofip.impots.gouv.fr/bofip/10813-PGP.html/identifiant=ACTU-2017-00011
|
2017-01-25 00:00:00
|
bb8086130ac8dc5b5f7d748543be5ceadf43a8a074bd4f28e88da1aeed780a54
|
[
-0.05330808088183403,
0.04236374795436859,
-0.03866071254014969,
0.04555756598711014,
0.019078386947512627,
-0.08970124274492264,
-0.017207244411110878,
0.02464790642261505,
0.056642092764377594,
-0.06461166590452194,
0.00878713745623827,
0.006021783221513033,
-0.014973149634897709,
-0.06438176333904266,
-0.06237050145864487,
-0.025164049118757248,
0.0037009145598858595,
0.09148088097572327,
-0.015562234446406364,
0.051019228994846344,
0.03171177953481674,
0.04489246383309364,
-0.03788244351744652,
0.0838974118232727,
-0.0069697555154562,
0.033045679330825806,
0.08989793062210083,
-0.033056311309337616,
0.0009607619722373784,
0.015928134322166443,
-0.05738760530948639,
-0.0547257624566555,
0.009919228963553905,
0.02079762890934944,
0.04803527891635895,
-0.008872837759554386,
-0.0073974281549453735,
0.03685547038912773,
0.008227392099797726,
-0.026643862947821617,
-0.00258814194239676,
0.12399964034557343,
-0.01811327040195465,
0.006437255535274744,
-0.011317811906337738,
0.03250160813331604,
0.02248786762356758,
0.07038373500108719,
-0.023557746782898903,
0.012947555631399155,
-0.0044509354047477245,
0.033112332224845886,
0.00542267132550478,
0.00489856256172061,
0.01433586236089468,
-0.02291933447122574,
-0.020214015617966652,
0.10375270992517471,
0.07990355789661407,
-0.06528200209140778,
-0.033993300050497055,
-0.00264720618724823,
-0.042781706899404526,
0.03826688230037689,
-0.025583896785974503,
-0.01270168088376522,
0.0045054005458951,
-0.004848720971494913,
0.121577188372612,
0.0152500094845891,
-0.0004254961386322975,
0.034981925040483475,
-0.008953504264354706,
0.03631003201007843,
0.023545043542981148,
0.0352831594645977,
-0.02099526859819889,
-0.01085621491074562,
0.009452464990317822,
-0.019398799166083336,
-0.09129542112350464,
-0.05627225339412689,
0.07044295966625214,
0.061605896800756454,
-0.0025238245725631714,
-0.024312065914273262,
-0.07064379006624222,
-0.029912851750850677,
-0.0167242344468832,
0.015465768985450268,
0.057380810379981995,
0.052295129746198654,
-0.0007131839520297945,
0.007823498919606209,
0.039466727524995804,
0.008619164116680622,
-0.02289285510778427,
0.03803643956780434,
0.055397212505340576,
0.07686861604452133,
0.004644524306058884,
0.019122501835227013,
-0.006106846034526825,
-0.010861724615097046,
0.0473552905023098,
-0.05316361412405968,
-0.010668354108929634,
0.025934765115380287,
-0.05506004020571709,
0.014242500066757202,
0.020524252206087112,
0.024594532325863838,
-0.06795171648263931,
-0.03956073522567749,
-0.00869779009371996,
0.05039065703749657,
-0.029415292665362358,
0.026803554967045784,
0.030622731894254684,
0.052509699016809464,
-0.025587577372789383,
-0.014799668453633785,
-0.014018603600561619,
-0.06506391614675522,
-0.07048554718494415,
-0.004643504042178392,
-0.012307561933994293,
0.0017333594150841236,
-0.01527869887650013,
-0.03301694989204407,
0.053182557225227356,
-0.01455742958933115,
-0.011179334484040737,
-0.055806469172239304,
0.02349095791578293,
-0.02209203504025936,
-0.0017598133999854326,
0.009259658865630627,
0.022542666643857956,
-0.03825170174241066,
-0.09169838577508926,
0.02620898000895977,
-0.02121945098042488,
-0.01633739098906517,
-0.08583734929561615,
-0.004178386181592941,
0.0028419126756489277,
-0.019913023337721825,
0.0001233168295584619,
-0.03830832615494728,
-0.008954728953540325,
0.02100197784602642,
0.07051152735948563,
0.011147518642246723,
0.033125411719083786,
-0.009625603444874287,
-0.04360825568437576,
0.022926753386855125,
-0.045552998781204224,
-0.003846675856038928,
-0.04752618074417114,
0.02746906317770481,
0.010960975661873817,
-0.0028311405330896378,
-0.07461616396903992,
-0.041350193321704865,
0.008717388845980167,
-0.010677074082195759,
-0.01840374432504177,
-0.02080667018890381,
-0.04786168038845062,
-0.0195463877171278,
0.02532217651605606,
-0.030257968232035637,
-0.034758538007736206,
-0.028036165982484818,
-0.028817826882004738,
-0.011486128903925419,
-0.016275154426693916,
0.0343850739300251,
-0.0888252928853035,
-0.044629305601119995,
-0.046895768493413925,
0.009180549532175064,
0.11471626907587051,
0.0021978053264319897,
0.0034658738877624273,
0.020961258560419083,
0.03391536325216293,
0.005726404953747988,
-0.015586813911795616,
0.00674662459641695,
-0.05932515859603882,
0.03323958441615105,
0.0947389006614685,
-0.026704207062721252,
-0.047637004405260086,
0.05264991149306297,
0.05181887373328209,
0.006804846692830324,
0.007168454583734274,
0.009071465581655502,
0.07294303923845291,
0.008208086714148521,
0.037853069603443146,
-0.040852051228284836,
-0.02500363253057003,
0.005133084952831268,
-0.07413338869810104,
-0.014515210874378681,
0.07159554958343506,
-0.018812846392393112,
-0.021013770252466202,
-0.006129958666861057,
-0.0416945219039917,
-0.05060935765504837,
-0.00480916490778327,
-0.009130394086241722,
0.003009581007063389,
-0.06690964102745056,
0.007972353138029575,
0.0035982229746878147,
-0.0032211849465966225,
-0.04413996636867523,
0.05558713898062706,
0.017781423404812813,
-0.022665994241833687,
0.004061351530253887,
-0.041846733540296555,
-0.043227680027484894,
0.08236917853355408,
-0.01740790158510208,
0.026323435828089714,
-0.02456200122833252,
0.061037328094244,
-0.016160227358341217,
0.005736278370022774,
-0.010965128429234028,
-0.06594417244195938,
0.0012494460679590702,
0.04215187579393387,
-0.05225738510489464,
0.05110112950205803,
0.036628298461437225,
0.0903242900967598,
-0.006897955667227507,
-0.04344033822417259,
-0.029825806617736816,
-0.01950479857623577,
0.04802364110946655,
-0.04934339597821236,
0.025339270010590553,
-0.03294822573661804,
-0.008370240218937397,
0.01660623960196972,
0.0013178442604839802,
0.04287306219339371,
0.035105880349874496,
-0.004676942713558674,
-0.008805885910987854,
0.010577531531453133,
-0.0133348498493433,
-0.0010374818230047822,
0.051328688859939575,
0.010143017396330833,
-0.05940074846148491,
0.04687448963522911,
0.04400546848773956,
-0.016577379778027534,
0.015640173107385635,
-0.04090765491127968,
0.0467253252863884,
-0.008403075858950615,
0.056622374802827835,
-0.02947375178337097,
-0.012004404328763485,
-0.06403254717588425,
0.008456720970571041,
-0.009262053295969963,
0.0006130062974989414,
-0.015122072771191597,
0.030818158760666847,
-0.04020942747592926,
0.029589112848043442,
-0.045866090804338455,
0.02182389795780182,
-0.0024774959310889244,
0.0036632597912102938,
-0.01946134865283966,
0.021253233775496483,
0.0127035491168499,
-0.006835499778389931,
-0.0549236461520195,
0.05104087293148041,
0.016482198610901833,
0.0059673679061234,
-0.0476825051009655,
-0.04818911850452423,
0.02897477149963379,
-0.03391832113265991,
0.06738295406103134,
-0.0008899251115508378,
-0.0046156710013747215,
-0.005811518523842096,
-0.017756713554263115,
0.008500991389155388,
-0.019954657182097435,
-0.05663323029875755,
-0.005383103154599667,
0.05340355262160301,
0.008453071117401123,
0.024796023964881897,
-0.01982230134308338,
-0.009590653702616692,
0.009123904630541801,
-0.009940255433321,
-0.001250558765605092,
0.011437386274337769,
-0.04843977466225624,
-0.0001723688474157825,
-0.023962844163179398,
0.06600480526685715,
0.02846582978963852,
0.03144427388906479,
-0.031060919165611267,
-0.013420041650533676,
-0.0028284115251153708,
0.032805461436510086,
-0.038413289934396744,
-0.021052610129117966,
-0.004237850662320852,
0.03471243754029274,
0.015127808786928654,
0.004866133909672499,
0.033761199563741684,
-0.0045240032486617565,
0.016622280701994896,
-0.06392732262611389,
0.03483498841524124,
0.014976825565099716,
0.05994107201695442,
-0.03381439670920372,
-0.07328764349222183,
0.028200658038258553,
0.04017338529229164,
0.008586755022406578,
0.01756075769662857,
-0.03741064667701721,
-0.00244874507188797,
-0.00970096979290247,
0.038037385791540146,
0.02208479307591915,
0.0057059600949287415,
0.06763621419668198,
-0.024295836687088013,
-0.01871665008366108,
0.012243181467056274,
0.024650905281305313,
0.002040719613432884,
-0.01835780031979084,
-0.0002713543944992125,
-0.040554746985435486,
-0.06675149500370026,
-0.007834956049919128,
0.04864536598324776,
0.037818875163793564,
0.006275362800806761,
0.0582711361348629,
-0.004481576848775148,
0.018329860642552376,
-0.04671410843729973,
0.013727164827287197,
0.005442756228148937,
0.02746957540512085,
-0.04368481785058975,
-0.00018088195065502077,
0.007539503276348114,
0.03868165612220764,
0.03653603047132492,
0.009436759166419506,
0.013134866021573544,
-0.042451731860637665,
0.012186734937131405,
0.027586007490754128,
0.025648660957813263,
0.03838827833533287,
-0.01674191653728485,
-0.018600674346089363,
-0.025995489209890366,
0.02278256043791771,
-0.039156943559646606,
0.007683157920837402,
0.0462179109454155,
0.0024133631959557533,
0.05613769218325615,
-0.04632120206952095,
0.04124258831143379,
0.022543130442500114,
0.05803835019469261,
-0.0027622540947049856,
0.025094252079725266,
0.04488309845328331,
0.03203708305954933,
-0.017639420926570892,
0.01626637391746044,
0.01927577145397663,
0.0030544856563210487,
-0.017667444422841072,
0.015014531090855598,
0.008717991411685944,
0.024824071675539017,
0.008664222434163094,
0.04115312546491623,
-0.056349657475948334,
0.04188636690378189,
0.08372437953948975,
0.027223555371165276,
0.051804739981889725,
0.13416792452335358,
-0.04401030018925667,
0.015526446513831615,
-0.009998911060392857,
0.035763781517744064,
-0.036609016358852386,
-0.0384863018989563,
-0.051830634474754333,
0.018979830667376518,
0.0467546209692955,
-0.01507183164358139,
0.04273989424109459,
-0.053886473178863525,
0.06857381761074066,
-0.0555461049079895,
0.007866503670811653,
-0.01635630615055561,
-0.04563860967755318,
0.004125581122934818,
0.02079484984278679,
0.0031068187672644854,
-0.00895895715802908,
0.050900571048259735,
-0.013904503546655178,
0.008306130766868591,
-0.08033430576324463,
-0.005351164378225803,
-0.024496199563145638,
0.014400766231119633,
0.024714741855859756,
-0.0124311288818717,
0.02332882396876812,
-0.01245178934186697,
0.04831254109740257,
-0.02605266124010086,
-0.0309654138982296,
0.05147268623113632,
0.002524968469515443,
-0.025416208431124687,
-0.005463618319481611,
-0.018673516809940338,
-0.0205144714564085,
0.006074533797800541,
-0.026681603863835335,
0.013109596446156502,
-0.0047616297379136086,
0.06082986667752266,
0.026866406202316284,
0.01243611890822649,
0.009773973375558853,
0.02658626064658165,
-0.03349893540143967,
0.000012179997611383442,
-0.0006875473773106933,
0.037803295999765396,
0.03861900418996811,
-0.036494772881269455,
0.035923004150390625,
0.04682278633117676,
-0.030938943848013878,
0.04153835028409958,
0.01956118643283844,
-0.010159313678741455,
0.013989593833684921,
-0.019916659221053123,
0.019581831991672516,
0.04951256513595581,
0.0206226147711277,
0.012836386449635029,
-0.015137594193220139,
0.05105660855770111,
0.039901260286569595,
0.027148762717843056,
0.010965416207909584,
-0.020165875554084778,
0.023084979504346848,
0.0016373342368751764,
-0.007845605723559856,
0.016081074252724648,
-0.060764431953430176,
-0.016555462032556534,
-0.021102992817759514,
-0.011983850970864296,
-0.025610296055674553,
-0.04879634827375412,
0.068635955452919,
0.03966192528605461,
-0.014543961733579636,
0.043949007987976074,
0.008586246520280838,
0.01575177162885666,
-0.013636769726872444,
-0.040590111166238785,
-0.03769933432340622,
-0.05021877959370613,
0.044648267328739166,
-0.021527700126171112,
0.00498131662607193,
-0.007692018523812294,
-0.009594110772013664,
0.013192810118198395,
0.011781439185142517,
0.03360413759946823,
0.04877028986811638,
0.037427421659231186,
0.00999501347541809,
-0.01554708182811737,
-0.04996447637677193,
0.013259087689220905,
-0.021726122125983238,
0.07243603467941284,
-0.015947338193655014,
0.012558428570628166,
0.04587819427251816,
0.019786780700087547,
0.00953358132392168,
-0.020928682759404182,
0.027187645435333252,
-0.0442233569920063,
0.01930023729801178,
0.009450569748878479,
0.0011304664658382535,
0.029929274693131447,
-0.007794043514877558,
0.025890503078699112,
-0.05376024544239044,
0.04455980286002159,
0.06383246183395386,
-0.014855949208140373,
-0.01855526491999626,
-0.05146109312772751,
-0.006058150436729193,
-0.009035756811499596,
0.02228921465575695,
0.001965119270607829,
-0.026525884866714478,
-0.027108024805784225,
-0.045682188123464584,
0.008094069547951221,
-0.05605854466557503,
-0.004579323343932629,
0.024209385737776756,
-0.015743086114525795,
-0.027011841535568237,
-0.03223487362265587,
0.021375268697738647,
-0.0010280075948685408,
0.02495717816054821,
0.03400062769651413,
-0.022441715002059937,
-0.0514427088201046,
-0.024899274110794067,
-0.03848016634583473,
0.048428360372781754,
-0.012739843688905239,
-0.043855682015419006,
-0.003556732553988695,
0.016849301755428314,
-0.004897285718470812,
-0.044958844780921936,
-0.025803089141845703,
0.005283306818455458,
-0.040673285722732544,
0.021339939907193184,
-0.0025101725477725267,
0.002259062370285392,
-0.042896371334791183,
0.030704090371727943,
0.01840803399682045,
0.007072565145790577,
0.025408847257494926,
-0.04366065189242363,
0.019411398097872734,
0.026020215824246407,
0.024507297202944756,
-0.013894286938011646,
0.0013870358234271407,
-0.04938548803329468,
0.024823583662509918,
-0.01882081665098667,
0.04441545531153679,
-0.031474437564611435,
-0.00706427451223135,
-0.02112528681755066,
-0.04542642831802368,
0.005603355821222067,
-0.01704578660428524,
0.017266029492020607,
0.04137640446424484,
-0.05098022520542145,
-0.039932165294885635,
0.03532513231039047,
-0.06912650913000107,
0.02718435972929001,
0.012837556190788746,
0.0035597255919128656,
0.034594662487506866,
0.02768098935484886,
-0.08528894931077957,
-0.05816514417529106,
0.01624874956905842,
-0.015766970813274384,
-0.020089415833353996,
0.021204613149166107,
0.012448239140212536,
0.005789594259113073,
-0.09223578870296478,
-0.0024221129715442657,
-0.003872582223266363,
-0.06816239655017853,
-0.012110653333365917,
-0.028444241732358932,
-0.0013322907034307718,
-0.010035960003733635,
-0.03980633616447449,
-0.022383637726306915,
-0.015179742127656937,
-0.021156659349799156,
0.028752095997333527,
-0.051882557570934296,
0.005272178910672665,
-0.0414920449256897,
0.011238467879593372,
0.026438778266310692,
-0.007680987473577261,
0.01697801798582077,
0.03799896687269211,
-0.009830283001065254,
0.02895694598555565,
0.020121082663536072,
0.0011160894064232707,
0.023509446531534195,
0.0012242044322192669,
-0.02234743908047676,
0.006946311332285404,
-0.039888571947813034,
-0.01027795672416687,
-0.00972730852663517,
-0.012422304600477219,
-0.04094099625945091,
0.061848144978284836,
0.05706159770488739,
0.05304475873708725,
0.024314675480127335,
0.0726187452673912,
-0.028370944783091545,
-0.03848489746451378,
0.02798747830092907,
0.03153592720627785,
0.08449849486351013,
0.05739569291472435,
-0.0011388537241145968,
-0.007854372262954712,
-0.016850553452968597,
-0.015169485472142696,
-0.0028424388729035854,
-0.020998449996113777,
-0.028554193675518036,
-0.032663632184267044,
-0.008481999859213829,
-0.09881958365440369,
0.02783590741455555,
0.031510621309280396,
0.01593259535729885,
-0.014056175947189331,
0.022377673536539078,
0.04659039527177811,
0.0031367442570626736,
0.016630785539746284,
0.01616012305021286,
0.0056098708882927895,
0.024497201666235924,
-0.029131315648555756,
0.07429695129394531,
-0.020637288689613342,
-0.01332232728600502,
0.038826052099466324,
0.007293880917131901,
0.02491074986755848,
-0.03414900228381157,
0.002311637857928872,
-0.0315898098051548,
0.055150795727968216,
-0.06485680490732193,
-0.04390884190797806,
0.010021112859249115,
0.00660590548068285,
0.04603252559900284,
-0.028869306668639183,
-0.008738520555198193,
0.01997111178934574,
-0.007609786465764046,
-0.004414306487888098,
0.0027897513937205076,
-0.004034422803670168,
0.01728641800582409,
-0.03335040807723999,
0.07345373928546906,
-0.02539285644888878,
0.019394472241401672,
-0.0066128564067184925,
0.05908579379320145,
0.024440962821245193,
0.02551240846514702,
-0.034844592213630676,
0.034777700901031494,
-0.02695412188768387,
0.06884943693876266,
0.0007550395093858242,
0.011196264065802097,
-0.044151246547698975,
-0.04817867651581764,
-0.013106363825500011,
0.06105303764343262,
-0.027653321623802185,
0.000703203200828284,
0.006608807016164064,
0.01280089933425188,
0.026572829112410545,
-0.030958140268921852,
-0.03689967840909958,
-0.03251222148537636,
0.014605702832341194,
-0.04799625277519226,
0.03988611698150635,
0.011422024108469486,
0.04626092687249184,
-0.08930382132530212,
-0.025783991441130638,
0.013503387570381165,
0.0029509614687412977,
0.0170400682836771,
0.0020352532155811787,
0.022214790806174278,
-0.010196846909821033,
0.035727884620428085,
0.022569483146071434,
0.018098272383213043,
-0.045163825154304504,
0.003426759038120508,
-0.04873484745621681,
0.035507023334503174,
0.06703128665685654,
-0.08482517302036285,
0.050195734947919846,
0.006741533055901527,
-0.019350677728652954,
-0.028626693412661552,
-0.04118378087878227,
0.023809170350432396
] |
Série / Division :
IS -GPE
Texte :
Le régime du dernier acompte d'impôt sur les sociétés (IS) des grandes entreprises prévu à
l'article 1668 du code général des impôts (CGI), ainsi que les seuils déclenchant l'application des pénalités
(article 1731 A du CGI) ont été modifiés par
l'article
26 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013. Ainsi, le seuil de chiffre d'affaires minimum est abaissé à 250 millions d'euros (au lieu de 500 millions d'euros).
La quotité du montant de l'IS estimé servant au calcul de ce dernier acompte est portée à :
- 75 % (au lieu de 66, 2/3 %) pour les entreprises dont le chiffre d'affaires est compris entre 250 millions d'euros et 1
milliard d'euros,
- 85 % (au lieu de 80 %) pour les entreprises dont le chiffre d'affaires est compris entre 1 milliard d'euros et 5
milliards d'euros,
- 95 % (au lieu de 90 %) pour les entreprises dont le chiffre d'affaires est supérieur à 5 milliards d'euros.
Ces modifications s'appliquent aux exercices ouverts à compter du 1er janvier 2013.
Actualité liée :
30/05/2013 : IS - Modification du régime du dernier acompte des grandes entreprises
Document lié :
BOI-IS-GPE-30-30-10 : IS - Régime fiscal des groupes de sociétés - Paiement de l'impôt
sur les sociétés dans le cadre du régime des groupes
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2013-00148
|
https://bofip.impots.gouv.fr/bofip/8845-PGP.html/identifiant=ACTU-2013-00148
|
2013-06-11 00:00:00
|
b265af98d14ca2b03e3867dae969e9d9396ce3fdf3270490b60ae2a87d8a699d
|
[
0.009430360980331898,
0.0448216050863266,
-0.08148795366287231,
0.035618722438812256,
-0.04673037678003311,
-0.03588900342583656,
-0.04611174389719963,
-0.010234411805868149,
0.07859308272600174,
-0.050098009407520294,
-0.0038100488018244505,
0.057547055184841156,
-0.018424732610583305,
0.016609663143754005,
-0.025150729343295097,
0.013411719352006912,
0.06539329886436462,
0.09994334727525711,
0.043442502617836,
-0.07777637243270874,
0.059957072138786316,
0.02494814246892929,
0.009462145157158375,
0.009140956215560436,
-0.015016641467809677,
-0.0011911810142919421,
-0.00833251141011715,
-0.08280579000711441,
0.0028607314452528954,
-0.00968511588871479,
-0.03246494010090828,
-0.05806231126189232,
0.009919146075844765,
0.012444314546883106,
0.03194478899240494,
-0.04649759456515312,
0.033027272671461105,
-0.025934593752026558,
-0.04598322883248329,
0.024636222049593925,
-0.0541938878595829,
-0.020069096237421036,
-0.016898415982723236,
0.051946476101875305,
-0.023929832503199577,
0.07347992807626724,
-0.03453307971358299,
0.10920705646276474,
-0.043049778789281845,
0.020322399213910103,
-0.022486092522740364,
0.010445703752338886,
0.0630129873752594,
0.0014261308824643493,
-0.02568836323916912,
0.012551984749734402,
-0.06901833415031433,
0.01402470376342535,
0.07511335611343384,
0.012172669172286987,
-0.07579942047595978,
-0.0022336409892886877,
-0.01582907699048519,
0.03239743411540985,
-0.05381767079234123,
-0.016126427799463272,
0.032799240201711655,
-0.009825369343161583,
0.08665721118450165,
0.035520512610673904,
-0.04182549566030502,
0.027468251064419746,
-0.00625397777184844,
0.026944119483232498,
-0.015696516260504723,
0.026997599750757217,
-0.05605466291308403,
0.018237654119729996,
0.03364475071430206,
0.03425801917910576,
0.028905950486660004,
-0.012382935732603073,
-0.00133413914591074,
0.03775671124458313,
0.026853177696466446,
0.010497059673070908,
-0.02618013322353363,
0.0471595823764801,
-0.05953679978847504,
0.001060517504811287,
-0.06929250806570053,
0.07316698133945465,
-0.01467319205403328,
0.032478511333465576,
0.013480075635015965,
0.026711324229836464,
-0.025324853137135506,
0.0065260413102805614,
0.019438693299889565,
0.04065753519535065,
0.008897216990590096,
0.005298408214002848,
0.015558530576527119,
-0.03049202635884285,
-0.0056855157017707825,
-0.050984494388103485,
0.020717862993478775,
-0.08220889419317245,
-0.005979835521429777,
-0.018200386315584183,
-0.04343889281153679,
-0.03484485298395157,
-0.0656246766448021,
0.0018792581977322698,
-0.040076158940792084,
0.04107854887843132,
-0.005005412735044956,
-0.021790802478790283,
0.037485428154468536,
0.05779082328081131,
-0.0014501295518130064,
-0.018502598628401756,
-0.018745027482509613,
-0.020951353013515472,
-0.08359598368406296,
0.014788694679737091,
0.004865421913564205,
-0.03458993136882782,
-0.04549079388380051,
0.007247972767800093,
0.0201734472066164,
0.018306270241737366,
-0.029504021629691124,
-0.07949572056531906,
-0.03107997216284275,
-0.024835288524627686,
-0.006553799845278263,
0.048661552369594574,
-0.0036667187232524157,
0.05036439746618271,
-0.08024337887763977,
0.04336530342698097,
-0.013465873897075653,
0.02962229773402214,
0.008050389587879181,
0.033822525292634964,
-0.019526857882738113,
0.01307918131351471,
0.022335588932037354,
-0.04635452851653099,
-0.02049313299357891,
0.01574115827679634,
0.01721412129700184,
-0.05128864198923111,
-0.0008866798016242683,
-0.029926560819149017,
-0.016840269789099693,
0.00947675108909607,
-0.06307715177536011,
-0.036635398864746094,
0.017385445535182953,
-0.016362661495804787,
0.030698727816343307,
-0.051048897206783295,
-0.014993044547736645,
0.018603729084134102,
0.03330983966588974,
-0.005975197535008192,
-0.002991334069520235,
0.017824100330471992,
-0.04314518719911575,
0.031113604083657265,
0.02261747047305107,
-0.004913534969091415,
-0.013219866901636124,
0.006020677275955677,
-0.051052771508693695,
0.024434249848127365,
-0.029149411246180534,
0.08258398622274399,
-0.024019766598939896,
-0.07657098770141602,
-0.0034825243055820465,
0.05471715331077576,
0.007902523502707481,
0.026497647166252136,
-0.03743167966604233,
-0.01363827008754015,
0.012110833078622818,
0.053247932344675064,
-0.04089968279004097,
-0.00841854140162468,
-0.04381893575191498,
0.023381896317005157,
-0.04766771197319031,
-0.07169350236654282,
-0.015649842098355293,
0.04324233904480934,
0.013559157028794289,
-0.005445658694952726,
0.016934704035520554,
0.01591275818645954,
-0.008697869256138802,
0.01771821267902851,
-0.02872409112751484,
-0.11411574482917786,
-0.049223147332668304,
0.04470374062657356,
-0.013628371059894562,
0.00017587366164661944,
0.09417431801557541,
0.010937275364995003,
0.057631783187389374,
0.008138188160955906,
-0.04808962717652321,
0.004890976939350367,
-0.06136378273367882,
-0.0010439030593261123,
-0.015974190086126328,
-0.060900572687387466,
0.014071440324187279,
-0.01916959509253502,
-0.06322543323040009,
-0.023051386699080467,
0.022179368883371353,
0.0413186177611351,
-0.01474785152822733,
-0.0050351256504654884,
0.01601874828338623,
-0.04164836183190346,
0.01622794009745121,
0.023937992751598358,
-0.010700223967432976,
0.06054644286632538,
0.027007924392819405,
0.002667490392923355,
-0.007818179205060005,
0.02495127171278,
0.028602082282304764,
0.03634723275899887,
0.031242242082953453,
-0.018939826637506485,
0.050576385110616684,
0.005048044957220554,
-0.040550053119659424,
0.0005183541215956211,
-0.06144387647509575,
0.008273754268884659,
-0.011581072583794594,
0.06365198642015457,
0.0112805450335145,
0.017952945083379745,
-0.055844951421022415,
0.008194342255592346,
-0.020991232246160507,
-0.04325953498482704,
0.018948275595903397,
0.003527616383507848,
-0.01467654388397932,
-0.014565565623342991,
-0.02700960449874401,
-0.0458364337682724,
0.004034180659800768,
0.02973734214901924,
0.011533322744071484,
-0.06609125435352325,
0.018994884565472603,
0.05990457162261009,
-0.042236000299453735,
0.01118559017777443,
-0.042023152112960815,
0.10584660619497299,
-0.03234972804784775,
-0.0010211768094450235,
0.022538678720593452,
-0.016606971621513367,
0.006356125231832266,
-0.01884344220161438,
0.007984010502696037,
0.028608685359358788,
-0.017342885956168175,
-0.03530596196651459,
0.07283912599086761,
0.017566882073879242,
-0.02691790461540222,
-0.001813493319787085,
0.016003364697098732,
-0.04237687215209007,
0.01497934851795435,
0.009118138812482357,
0.033480651676654816,
0.014145956374704838,
-0.03498784452676773,
-0.013245154172182083,
0.021707683801651,
-0.022991927340626717,
0.01911046728491783,
0.07910256087779999,
-0.014360301196575165,
-0.010590584017336369,
-0.013640533201396465,
-0.026158316060900688,
0.07883130013942719,
0.03441407158970833,
-0.04097771272063255,
-0.0643651932477951,
-0.033384017646312714,
-0.0012779438402503729,
-0.007830144837498665,
0.08649168908596039,
-0.04691633582115173,
-0.02843698114156723,
-0.027416599914431572,
-0.060723427683115005,
0.044404368847608566,
0.02650892734527588,
-0.008449649438261986,
0.0071444022469222546,
-0.014651461504399776,
-0.0179738812148571,
-0.010893693193793297,
0.0400828942656517,
-0.04064017906785011,
0.015903225168585777,
0.001539075281471014,
-0.03254924714565277,
-0.0010910113342106342,
0.03826475888490677,
-0.05378972366452217,
-0.02040911838412285,
0.0019047874957323074,
0.024906521663069725,
0.04477091133594513,
-0.010070731863379478,
-0.001499402103945613,
0.043492697179317474,
-0.008366081863641739,
-0.03474263474345207,
0.012869694270193577,
0.03941233456134796,
0.039284370839595795,
0.009548071771860123,
0.008749416097998619,
0.020982861518859863,
0.04456936940550804,
0.021289847791194916,
0.0269886776804924,
-0.04873163253068924,
0.01808364875614643,
0.007693194318562746,
0.013214507140219212,
0.0009369467152282596,
-0.02593412436544895,
0.11597464233636856,
-0.007297903299331665,
0.002808630932122469,
-0.026331478729844093,
-0.06293769925832748,
-0.03623771294951439,
0.048764441162347794,
0.012323745526373386,
-0.036774229258298874,
0.027329647913575172,
0.016554763540625572,
0.0014723970089107752,
0.009046090766787529,
0.0010845405049622059,
0.0006947887013666332,
0.019305817782878876,
0.03445254638791084,
0.01427244208753109,
-0.006059647537767887,
0.015127363614737988,
0.00012705450353678316,
-0.03304658457636833,
-0.01885118894279003,
0.015714822337031364,
0.008790713734924793,
-0.0030808562878519297,
0.025807388126850128,
0.006270464975386858,
-0.03840949013829231,
0.022723672911524773,
0.004712391644716263,
0.0015208557015284896,
0.031504884362220764,
-0.020301273092627525,
-0.02043781243264675,
0.019147565588355064,
-0.007287191227078438,
0.08017107844352722,
-0.014252995140850544,
0.016060788184404373,
0.02343674935400486,
0.02103208377957344,
-0.021566767245531082,
-0.0006306503782980144,
-0.03932395949959755,
-0.03549964725971222,
0.012600771151483059,
-0.036282166838645935,
-0.02552454173564911,
-0.00020655730622820556,
0.0017725476063787937,
0.06432019174098969,
-0.048682548105716705,
0.010738944634795189,
-0.05349733680486679,
-0.017657360062003136,
-0.0008425746927969158,
-0.0004943139501847327,
0.008538156747817993,
-0.028364533558487892,
-0.046223338693380356,
-0.01420627348124981,
-0.04706272482872009,
0.025761427357792854,
0.07309408485889435,
0.14130450785160065,
0.023381609469652176,
0.045293327420949936,
0.07958696782588959,
0.005916476249694824,
-0.06027582287788391,
-0.037173546850681305,
-0.033011823892593384,
0.035615406930446625,
0.10170011967420578,
-0.03704880177974701,
0.034520477056503296,
-0.047699861228466034,
-0.022134384140372276,
-0.032343100756406784,
-0.029003573581576347,
-0.07388350367546082,
-0.0324060432612896,
-0.003041297197341919,
0.010521081276237965,
0.02401447296142578,
-0.014017005451023579,
0.067546047270298,
0.005152752157300711,
0.023168716579675674,
-0.04175816476345062,
-0.01659664697945118,
-0.02041909657418728,
-0.028267044574022293,
0.06651635468006134,
-0.002113776747137308,
-0.007842781022191048,
-0.06254693865776062,
0.006983974017202854,
-0.009922598488628864,
0.023717891424894333,
0.03282790258526802,
0.025009769946336746,
-0.03186042979359627,
0.04403100907802582,
0.0008930172771215439,
-0.028651531785726547,
-0.010054027661681175,
-0.06102899834513664,
0.025839082896709442,
0.030955681577324867,
-0.00150490109808743,
-0.03536108508706093,
-0.012721443548798561,
0.0281231589615345,
0.053363945335149765,
0.02297309599816799,
0.019879179075360298,
0.040841229259967804,
-0.005178512539714575,
-0.017458200454711914,
-0.01790574938058853,
0.044929664582014084,
0.039719559252262115,
-0.0011679603485390544,
0.03443172201514244,
-0.041755761951208115,
0.009016544558107853,
0.03990372270345688,
-0.011870978400111198,
0.06043412163853645,
-0.0007828841917216778,
0.01698136143386364,
-0.0389450266957283,
0.003487721551209688,
-0.001358311390504241,
0.06693509221076965,
0.03676072508096695,
-0.0046104565262794495,
-0.02778901532292366,
-0.006407816894352436,
0.036232758313417435,
0.07945849001407623,
0.03266223147511482,
0.005550157744437456,
0.010757114738225937,
0.05097087100148201,
-0.015469672158360481,
-0.04176502674818039,
-0.06260459870100021,
0.006002322304993868,
-0.004302403423935175,
-0.0075977640226483345,
0.07009536027908325,
-0.012242603115737438,
-0.01882012188434601,
-0.016873104497790337,
-0.05588694289326668,
-0.05388081446290016,
0.027314143255352974,
0.022930623963475227,
-0.055848002433776855,
0.0028702281415462494,
-0.045155610889196396,
-0.008823405019938946,
-0.022067071869969368,
0.0747276321053505,
0.030387191101908684,
0.009509896859526634,
0.04258626326918602,
-0.007703328505158424,
0.03611983358860016,
-0.060185085982084274,
-0.01659797690808773,
0.02479451522231102,
0.09208531677722931,
-0.004270955454558134,
0.033752165734767914,
-0.02961520478129387,
0.013555111363530159,
-0.03664615377783775,
0.019901618361473083,
-0.025351017713546753,
0.054374225437641144,
0.04892554134130478,
0.027319809421896935,
0.014748559333384037,
0.015960313379764557,
0.017465753480792046,
-0.012811191380023956,
-0.03917531669139862,
-0.06550712138414383,
0.01587781123816967,
0.019728071987628937,
-0.024886183440685272,
-0.008933239616453648,
-0.0461789108812809,
0.01868452876806259,
-0.008360642939805984,
0.04708509147167206,
0.031137380748987198,
-0.02191072329878807,
-0.06227588281035423,
0.038546252995729446,
0.04565931856632233,
-0.041689082980155945,
0.06690357625484467,
-0.005189747083932161,
0.0466371588408947,
0.03697771579027176,
0.006546892691403627,
0.05277767404913902,
-0.015541911125183105,
0.045702408999204636,
-0.04058656096458435,
-0.015058952383697033,
0.019669394940137863,
0.025235245004296303,
0.01196032389998436,
-0.0339033380150795,
-0.0655846893787384,
-0.020535947754979134,
-0.05294294282793999,
0.0008188288775272667,
-0.0733581930398941,
-0.06432575732469559,
0.0014649778604507446,
-0.022131966426968575,
-0.020280541852116585,
0.02466927282512188,
-0.014392984099686146,
-0.013416888192296028,
0.019113000482320786,
-0.061036366969347,
0.06502242386341095,
-0.06724460422992706,
-0.027951179072260857,
-0.008859455585479736,
-0.021057995036244392,
0.0010839186143130064,
0.015366402454674244,
0.03929116576910019,
0.0038748036604374647,
0.026746336370706558,
-0.045456476509571075,
-0.0059724911116063595,
-0.010388188064098358,
0.013528120703995228,
-0.030355244874954224,
-0.02504936046898365,
-0.04917249456048012,
0.036052994430065155,
0.043415673077106476,
0.019611284136772156,
-0.024210786446928978,
-0.026567377150058746,
0.026867352426052094,
-0.029520809650421143,
0.024306295439600945,
0.025071267038583755,
0.023271547630429268,
0.010157817043364048,
0.014997447840869427,
0.013126973062753677,
-0.02798527106642723,
0.009010073728859425,
-0.03346532583236694,
-0.011981598101556301,
-0.0007599278469569981,
-0.012580794282257557,
-0.012625960633158684,
0.03316716477274895,
0.00896023865789175,
0.038488198071718216,
-0.019713249057531357,
-0.04894226789474487,
-0.019197333604097366,
0.011505179107189178,
-0.007053546141833067,
0.012019257061183453,
-0.004058493301272392,
-0.05834290012717247,
-0.020661627873778343,
-0.029627103358507156,
0.005818737670779228,
-0.048027168959379196,
-0.0026643858291208744,
-0.027385758236050606,
0.012382754124701023,
-0.013429826125502586,
-0.0017766805831342936,
0.07183249294757843,
-0.014096565544605255,
-0.002937635174021125,
0.04539821669459343,
0.0027376883663237095,
0.02235831879079342,
0.015572462230920792,
-0.02092828042805195,
0.0026261380407959223,
-0.04404869303107262,
0.05489801615476608,
0.025009578093886375,
0.02261841669678688,
0.006068942602723837,
-0.0052486308850348,
0.09946441650390625,
-0.010621553286910057,
0.020885132253170013,
0.03598550334572792,
-0.04444711282849312,
-0.046123381704092026,
0.031161244958639145,
0.02399515174329281,
0.042174141854047775,
0.023928258568048477,
0.06482462584972382,
0.0035856785252690315,
0.02097497507929802,
-0.05032297223806381,
-0.04517905414104462,
-0.04479730874300003,
-0.005917171947658062,
-0.012026434764266014,
-0.0064965905621647835,
0.007629575673490763,
0.010844080708920956,
0.07005177438259125,
-0.022036980837583542,
0.024557320401072502,
0.020143352448940277,
-0.04881694167852402,
-0.01931185834109783,
-0.04425312206149101,
0.025881173089146614,
-0.007093074265867472,
0.027666887268424034,
-0.0173591710627079,
0.022542979568243027,
0.058566588908433914,
-0.0019520045025274158,
0.014198907651007175,
-0.032666031271219254,
0.02268051728606224,
0.014875231310725212,
0.06000971049070358,
0.008673538453876972,
0.03442385420203209,
0.006002968642860651,
-0.07346635311841965,
0.014025513082742691,
0.012780296616256237,
-0.029846832156181335,
0.03320876881480217,
0.008953232318162918,
0.030700545758008957,
0.04195168614387512,
0.06611296534538269,
0.004505199380218983,
-0.0406278558075428,
0.056644633412361145,
-0.027334867045283318,
0.0014224577462300658,
-0.03243283927440643,
0.056263528764247894,
-0.024826206266880035,
0.0479779914021492,
0.030415000393986702,
-0.04870964214205742,
-0.014942959882318974,
0.004143526777625084,
-0.009408721700310707,
-0.02739245817065239,
-0.008384928107261658,
0.06018794700503349,
-0.008881239220499992,
0.01108622271567583,
0.056704699993133545,
-0.03169871121644974,
-0.00659290561452508,
-0.010448873974382877,
0.026327067986130714,
-0.01214702520519495,
0.06064663827419281,
0.015284465625882149,
-0.024678397923707962,
0.011934485286474228,
0.026968088001012802,
-0.015559684485197067,
0.022229038178920746,
-0.01758555881679058,
-0.039234306663274765,
0.0200776606798172,
0.05360981449484825,
0.00021910067880526185,
0.047376569360494614,
0.0012797153322026134,
0.03970177471637726,
0.035193607211112976,
-0.01766267605125904,
0.040055565536022186,
0.0022326705511659384,
-0.018159806728363037,
0.0009224931127391756,
0.006104465574026108,
-0.0028103382792323828,
0.01982317492365837,
-0.007695140317082405,
-0.012489871121942997,
0.038799040019512177,
-0.07607097178697586,
-0.026756878942251205,
0.05094516649842262,
0.014659211039543152,
-0.05701383203268051
] |
Séries / Divisions :
BIC - BASE ; BIC - CHG ; IS - DEF
Texte :
L'article 19 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 :
- permet aux entreprises soumises à une procédure de conciliation ouverte en application de l'article L. 611-4 et suivants du code de commerce (C. com.) de bénéficier du remboursement immédiat des créances de report en arrière des déficits (code général des impôts (CGI), art. 220 quinquies) qu'elles détiennent sur l'Etat.
Ce dispositif de remboursement immédiat s'applique aux créances de report en arrière de déficits constatées à compter du 1er janvier 2021. L'option pour le report en arrière des déficits s'effectuant dans le délai de dépôt de déclaration, l'extension de la procédure de remboursement anticipé des créances de report en arrière en faveur des entreprises qui font l'objet d'une procédure de conciliation s'applique donc aux reports en arrière des déficits constatés au titre des exercices clos à compter du 1er octobre 2020.
Toutefois, il est admis que les créances constatées antérieurement au 1er janvier 2021 par ces entreprises et non utilisées à cette date peuvent également faire l'objet d'un remboursement immédiat.
- étend la possibilité de déduire les abandons de créances à caractère commercial prévue au 8° du 1 de l'article 39 du CGI aux abandons de créances à caractère commercial consentis ou supportés en application d'un accord de conciliation constaté ou homologué dans les conditions prévues à l'article L. 611-8 du C. com..
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-50-10 : BIC – Base d'imposition - Abandons de créances et subventions entre entreprises – Définition générale
BOI-BIC-CHG-60-20-10 : BIC - Frais et charges - Charges exceptionnelles - Opérations concernées - Pertes résultant de la disparition ou de la destruction d'éléments d'actif
BOI-IS-DEF-20 : IS - Déficits et moins-values nettes à long terme - Report en arrière
BOI-IS-DEF-20-20 : IS – Déficits et moins-values nettes à long terme – Détermination, utilisation et contrôle de la créance fiscale née du report en arrière du déficit
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00092
|
https://bofip.impots.gouv.fr/bofip/12870-PGP.html/ACTU-2021-00092
|
2021-02-24 00:00:00
|
47a29b4c91009084b6c847826d3aff429a03d8aa165511b6bf0a9a6956bc42de
|
[
-0.029036739841103554,
0.06029190868139267,
-0.08311450481414795,
0.005138488486409187,
0.02979121170938015,
-0.016239339485764503,
-0.030654987320303917,
0.06402561068534851,
0.03594943881034851,
-0.04026629030704498,
-0.043740302324295044,
-0.013373942114412785,
-0.02748284488916397,
-0.04507502168416977,
-0.006916292943060398,
0.04185591638088226,
0.0006320792599581182,
0.04189097136259079,
0.021628357470035553,
0.037837982177734375,
0.07669245451688766,
0.04880604147911072,
-0.003989840857684612,
0.006547027733176947,
0.0008422954706475139,
-0.0011778781190514565,
0.02010423317551613,
-0.09943236410617828,
0.04047286882996559,
-0.025955121964216232,
-0.0344054251909256,
-0.04298551380634308,
0.03654913976788521,
0.04031330719590187,
0.023472657427191734,
-0.017854221165180206,
-0.00632220134139061,
0.01588280312716961,
-0.029593661427497864,
0.0352679118514061,
0.013219280168414116,
-0.03447907790541649,
0.005010450724512339,
0.006814075633883476,
0.009800085797905922,
-0.01324059534817934,
-0.06535154581069946,
0.10717612504959106,
-0.023925861343741417,
-0.0010513444431126118,
-0.015444403514266014,
0.01626177318394184,
0.0005830545560456812,
0.03331441804766655,
0.004984511062502861,
0.045376673340797424,
-0.07119689136743546,
0.059689540416002274,
0.051997795701026917,
-0.05284001678228378,
-0.0037715397775173187,
-0.0032506713178008795,
0.026118000969290733,
-0.008682264015078545,
-0.01831812597811222,
0.026906689628958702,
0.028963861986994743,
-0.03940463438630104,
0.08677113801240921,
-0.01996016316115856,
-0.0031396071426570415,
0.022066833451390266,
0.004624539986252785,
0.03663314878940582,
-0.019536234438419342,
0.0836692526936531,
-0.01695278286933899,
0.06525682657957077,
0.04210525006055832,
0.0018017010297626257,
-0.023831507191061974,
0.00521266832947731,
0.017419107258319855,
0.017981763929128647,
-0.023029237985610962,
-0.014465139247477055,
0.046206068247556686,
0.01860905811190605,
-0.057209450751543045,
0.06580241769552231,
-0.0014052620390430093,
0.06783697754144669,
0.006626402959227562,
0.06236672401428223,
0.027726231142878532,
0.03434252366423607,
-0.04180658608675003,
0.033531155437231064,
0.047565098851919174,
0.03854421153664589,
0.03664891794323921,
0.0011079616378992796,
0.021986592561006546,
-0.04735391214489937,
0.07403481751680374,
-0.025270536541938782,
0.008234400302171707,
-0.014666621573269367,
-0.041030436754226685,
0.010306103155016899,
0.030331356450915337,
0.03639097511768341,
-0.05010448023676872,
0.011940961703658104,
-0.004563136026263237,
0.05769716203212738,
0.031004972755908966,
-0.026148594915866852,
0.02074469067156315,
0.06497722864151001,
0.015231458470225334,
0.02602219581604004,
-0.02743079885840416,
0.026369351893663406,
-0.09607861936092377,
-0.04710324853658676,
0.006039614789187908,
-0.0016142689855769277,
-0.05725739151239395,
-0.0006770718027837574,
0.057740770280361176,
0.0114523246884346,
0.03208926320075989,
-0.010805370286107063,
0.053933657705783844,
0.009211610071361065,
-0.030292700976133347,
0.0392998605966568,
0.027572905644774437,
-0.007284966297447681,
-0.055248573422431946,
0.03946079686284065,
-0.09728570282459259,
0.06014176085591316,
0.02113915979862213,
-0.007301483768969774,
-0.006087622605264187,
-0.005044724326580763,
0.030819062143564224,
0.02063644491136074,
0.03776499256491661,
0.05248299613595009,
-0.032925114035606384,
0.011750352568924427,
0.03219669312238693,
0.002836924744769931,
-0.016317108646035194,
0.0359756238758564,
-0.023444155231118202,
-0.03194700926542282,
-0.056226763874292374,
-0.02156672067940235,
0.01400904543697834,
0.0243648923933506,
-0.032100919634103775,
-0.024157699197530746,
-0.02126428671181202,
0.03359146788716316,
0.033354390412569046,
0.0371718667447567,
-0.0031713845673948526,
0.036296453326940536,
0.01208355464041233,
-0.011571910232305527,
-0.030622020363807678,
-0.01469366904348135,
-0.023608356714248657,
-0.012191924266517162,
0.004740461707115173,
0.05474039167165756,
-0.00862208753824234,
0.0039085689932107925,
-0.009679952636361122,
-0.026369217783212662,
0.015707219019532204,
-0.00036697305040434003,
-0.041427161544561386,
0.008696201257407665,
-0.01552904024720192,
0.01883285492658615,
-0.03582886606454849,
-0.03636254742741585,
-0.07270313799381256,
0.025623677298426628,
0.013822757638990879,
-0.0677819475531578,
0.034634578973054886,
0.029495377093553543,
0.05048561468720436,
0.019782790914177895,
-0.007625250145792961,
0.004027334041893482,
-0.0014226487837731838,
0.03731977194547653,
0.03036712296307087,
-0.06293951719999313,
-0.0304141566157341,
0.020996760576963425,
0.0016106723342090845,
-0.03499647229909897,
0.038331039249897,
-0.054079651832580566,
0.018625620752573013,
-0.006495199166238308,
-0.0048104929737746716,
-0.006472290027886629,
0.0010651430347934365,
-0.001636842847801745,
0.006356973201036453,
-0.004956221207976341,
-0.007877021096646786,
-0.07357089221477509,
-0.07862574607133865,
-0.08347253501415253,
0.023788878694176674,
0.011438899673521519,
-0.02489336021244526,
0.016221385449171066,
0.01819612644612789,
0.012480253353714943,
0.01673094928264618,
-0.017369039356708527,
0.023042315617203712,
-0.0343102291226387,
0.00781402736902237,
-0.02209804579615593,
0.023622937500476837,
-0.004696747288107872,
-0.03040064126253128,
0.06043805181980133,
-0.016970282420516014,
-0.005666978657245636,
-0.019456638023257256,
0.04788113385438919,
-0.054352689534425735,
0.029660293832421303,
-0.02490009367465973,
-0.02900231070816517,
-0.04698066785931587,
-0.000023161195713328198,
-0.0336318165063858,
0.03839597478508949,
-0.0530187226831913,
0.030715180560946465,
0.016627253964543343,
-0.004736973904073238,
0.028445759788155556,
0.030393242835998535,
-0.0058948444202542305,
-0.02566836029291153,
0.04977628216147423,
0.016315113753080368,
-0.019359465688467026,
0.0002205292839789763,
0.029147159308195114,
-0.06991923600435257,
0.012783491984009743,
0.0321040116250515,
-0.02002553641796112,
0.018047235906124115,
0.01891152188181877,
0.0652051493525505,
0.011497345753014088,
0.07174323499202728,
-0.04379432648420334,
0.008214641362428665,
-0.07765132933855057,
-0.011631002649664879,
0.050893571227788925,
0.017305824905633926,
-0.04289828985929489,
-0.07259644567966461,
-0.11105644702911377,
-0.026168443262577057,
-0.05096017196774483,
-0.0022368247155100107,
0.03724231570959091,
-0.09872633963823318,
-0.026446489617228508,
0.03259976953268051,
-0.0049536400474607944,
0.0064094229601323605,
0.00799502432346344,
0.05816473811864853,
0.0197423305362463,
0.0007129891309887171,
-0.08137686550617218,
0.03292969614267349,
0.00865399930626154,
-0.04194987192749977,
-0.015188648365437984,
0.005604807753115892,
0.015593324787914753,
0.0009029830107465386,
-0.008961939252912998,
-0.08472850173711777,
-0.024754365906119347,
-0.017177384346723557,
0.015668725594878197,
0.011643394827842712,
-0.05686085298657417,
0.01014641486108303,
-0.030855242162942886,
-0.004778034519404173,
0.02322685904800892,
0.020041758194565773,
-0.0543060228228569,
0.022481730207800865,
-0.00500110536813736,
-0.0176493301987648,
-0.011151466518640518,
0.09431499242782593,
0.03477313742041588,
0.040218234062194824,
0.01113151479512453,
-0.036040253937244415,
-0.023790260776877403,
0.02008357271552086,
-0.04990941658616066,
-0.04962632805109024,
-0.0690779983997345,
0.020533811300992966,
0.028782855719327927,
0.007853945717215538,
-0.002200887305662036,
0.08249449729919434,
-0.00840222742408514,
0.007951510138809681,
0.012741724960505962,
0.04499004781246185,
0.03849886730313301,
-0.03464129939675331,
-0.02632467821240425,
-0.048199281096458435,
0.04006731137633324,
-0.022987982258200645,
0.009075725451111794,
0.012141094543039799,
0.003671567654237151,
-0.010682012885808945,
0.013923006132245064,
0.03492338955402374,
0.03791080415248871,
0.0840616226196289,
0.020852280780673027,
-0.01759381592273712,
0.0016105705872178078,
-0.037301450967788696,
-0.069988913834095,
0.03508658707141876,
0.005755087360739708,
-0.05276519060134888,
-0.0446380153298378,
0.03157748281955719,
0.010473019443452358,
0.036698468029499054,
0.0028599577490240335,
0.020269718021154404,
-0.03975585475564003,
0.00826444011181593,
-0.02143278531730175,
0.053922247141599655,
0.02654191106557846,
0.03901486471295357,
-0.01372414082288742,
0.009663249365985394,
-0.0013936663744971156,
0.008819988928735256,
0.031243398785591125,
-0.05728401616215706,
0.011167223565280437,
-0.012534544803202152,
0.019297784194350243,
-0.032762620598077774,
0.007335704285651445,
-0.017465831711888313,
-0.02810737118124962,
-0.02966190129518509,
0.035273876041173935,
-0.04272621497511864,
-0.024276865646243095,
-0.01740843430161476,
-0.04641222208738327,
0.01499104779213667,
0.03721396625041962,
-0.021137584000825882,
-0.0021638094913214445,
0.04869896546006203,
-0.023101354017853737,
-0.004947027191519737,
0.006861130241304636,
0.0025000355672091246,
0.019541358575224876,
0.021734729409217834,
0.019484752789139748,
0.031152695417404175,
0.006126921623945236,
-0.07560954242944717,
-0.0070671807043254375,
-0.004363891668617725,
0.05083965137600899,
0.006656922399997711,
0.02806318923830986,
-0.05226359888911247,
0.043723560869693756,
0.07051557302474976,
0.00505768833681941,
0.035727713257074356,
0.14992554485797882,
-0.01330172922462225,
-0.006006484851241112,
0.018559392541646957,
0.0071722231805324554,
0.029082564637064934,
-0.026238607242703438,
-0.034968480467796326,
0.0029391662683337927,
0.04463006556034088,
0.005761521868407726,
0.04993264749646187,
-0.012000040151178837,
0.021538661792874336,
-0.012768960557878017,
-0.02835608460009098,
-0.03802021965384483,
-0.039582207798957825,
-0.03312056511640549,
-0.04738472029566765,
0.027019158005714417,
-0.020650947466492653,
0.011197690851986408,
0.02549700252711773,
0.03188212215900421,
-0.09420226514339447,
0.008207819424569607,
0.017355481162667274,
-0.049306899309158325,
-0.02061157301068306,
-0.01950392872095108,
0.08768731355667114,
-0.05713170766830444,
0.04752194508910179,
-0.029119182378053665,
-0.038440458476543427,
0.03835265338420868,
0.02687288075685501,
-0.003979393746703863,
0.017844319343566895,
-0.03514415770769119,
0.030341068282723427,
0.046473462134599686,
-0.044607456773519516,
0.03438286483287811,
0.018284419551491737,
0.040216799825429916,
0.048794154077768326,
0.019349480047822,
0.038913141936063766,
0.0078995730727911,
0.007016703020781279,
0.008484059944748878,
-0.0006933778640814126,
0.036204952746629715,
0.038693469017744064,
0.03379523381590843,
0.07489252090454102,
-0.04300146922469139,
0.019237449392676353,
0.03404209762811661,
-0.007260067388415337,
-0.013586679473519325,
0.04073178768157959,
0.012427061796188354,
0.058595918118953705,
0.026249250397086143,
0.009946628473699093,
-0.03167170286178589,
-0.018058015033602715,
-0.019840644672513008,
0.02641838602721691,
0.004063870757818222,
0.05629170313477516,
-0.04620088264346123,
0.008703641593456268,
0.002242195885628462,
0.032966241240501404,
0.007720946334302425,
0.01681886427104473,
0.009561832994222641,
-0.059316929429769516,
-0.020627854391932487,
-0.09067907929420471,
0.014891495928168297,
-0.007767101749777794,
0.06470522284507751,
-0.09144753962755203,
0.10627122223377228,
-0.06642073392868042,
0.05168743059039116,
-0.03667176514863968,
-0.05800982937216759,
-0.05438651889562607,
0.04735546559095383,
0.005587143823504448,
0.004513524007052183,
0.013343132100999355,
-0.035514988005161285,
0.03384130820631981,
-0.09923452883958817,
0.010609917342662811,
0.018958479166030884,
-0.03384025767445564,
0.009390141814947128,
-0.018166298046708107,
-0.025964099913835526,
-0.08837705850601196,
-0.023067384958267212,
-0.010449998080730438,
0.03595259040594101,
-0.0040072244592010975,
0.01736215502023697,
0.0352407731115818,
0.02413608878850937,
0.0044863261282444,
0.02405340038239956,
0.036163121461868286,
-0.011439957655966282,
0.03531321883201599,
0.028818445280194283,
-0.004233075771480799,
-0.056250084191560745,
0.0010979793732985854,
0.029304416850209236,
-0.0320136696100235,
0.04494347795844078,
0.0502893291413784,
0.01059654913842678,
-0.007215822581201792,
-0.023767922073602676,
-0.04166731238365173,
0.04756835848093033,
-0.0036361797247081995,
0.02649952471256256,
0.013329435139894485,
-0.007746759802103043,
-0.06581845879554749,
0.0012766767758876085,
0.04799869284033775,
-0.009215090423822403,
0.048128917813301086,
-0.019734766334295273,
-0.02390330098569393,
-0.04288196563720703,
-0.01204110961407423,
-0.0030264665838330984,
-0.027933910489082336,
0.03680869936943054,
0.010066944174468517,
-0.043148573487997055,
-0.016117731109261513,
-0.029351741075515747,
0.055777035653591156,
-0.006170867942273617,
-0.012623744085431099,
-0.02333206683397293,
0.012748082168400288,
-0.005206915084272623,
0.015101596713066101,
-0.016828598454594612,
0.02098684199154377,
-0.04928886145353317,
0.040438584983348846,
0.028808247298002243,
-0.01921270787715912,
-0.03878065571188927,
-0.01392925065010786,
-0.058190200477838516,
0.009527594782412052,
-0.041602540761232376,
-0.023005450144410133,
0.007522145751863718,
0.04411206394433975,
0.014084157533943653,
-0.024133287370204926,
0.047645945101976395,
-0.07102520763874054,
-0.0018071827944368124,
0.037697043269872665,
0.040632832795381546,
-0.006361544597893953,
0.051825087517499924,
-0.013700898736715317,
-0.012251269072294235,
-0.031561512500047684,
0.015846174210309982,
0.06259465217590332,
0.025767475366592407,
-0.05734102427959442,
-0.04131216183304787,
0.07402997463941574,
-0.04623740538954735,
0.07013378292322159,
0.009733441285789013,
0.032093506306409836,
-0.011022078804671764,
0.011895563453435898,
-0.022432316094636917,
-0.04859195277094841,
-0.012378737330436707,
-0.011172053404152393,
-0.027631297707557678,
0.03947677090764046,
-0.017914723604917526,
-0.02449399046599865,
0.031452715396881104,
0.009431007318198681,
0.005983669776469469,
-0.022531749680638313,
-0.03265475109219551,
-0.02874210849404335,
-0.04615189507603645,
-0.007379946298897266,
-0.007192018907517195,
-0.04104488343000412,
-0.03962503373622894,
-0.07230458408594131,
0.02532210946083069,
0.04191069304943085,
-0.0228593572974205,
-0.018412841483950615,
-0.00278844335116446,
0.03832255303859711,
-0.015321034938097,
0.020778365433216095,
0.037973128259181976,
-0.05471302941441536,
-0.008139592595398426,
-0.014512335881590843,
-0.03810686618089676,
0.0224386565387249,
-0.008539722301065922,
-0.03829130157828331,
0.030501600354909897,
0.016719330102205276,
-0.05777356028556824,
-0.005261657759547234,
-0.049185555428266525,
-0.013164149597287178,
0.03230719640851021,
0.0361567921936512,
0.006270241923630238,
0.07383324950933456,
0.054014790803194046,
-0.006316686514765024,
-0.04683249443769455,
0.004573404788970947,
0.04170462116599083,
-0.0022777875419706106,
0.009256217628717422,
0.04369668662548065,
-0.013917322270572186,
-0.01502117421478033,
0.025236431509256363,
-0.006439561489969492,
0.006515800021588802,
0.02366730198264122,
0.007515324279665947,
-0.029463091865181923,
-0.037035685032606125,
-0.013553846627473831,
0.05405393987894058,
-0.06384363025426865,
-0.00945913977921009,
0.030488228425383568,
-0.04391206428408623,
0.0015020356513559818,
-0.0022267522290349007,
0.019348179921507835,
0.01505532581359148,
0.003269265405833721,
-0.01033336017280817,
-0.03063151240348816,
0.011997354216873646,
0.023493394255638123,
0.025464501231908798,
0.010905606672167778,
0.0367279052734375,
-0.015215116553008556,
0.01891396753489971,
0.06264569610357285,
-0.012591399252414703,
-0.03554664924740791,
-0.045074112713336945,
0.009256158955395222,
0.051131471991539,
-0.0008307908428832889,
0.018427271395921707,
0.003345310688018799,
0.006427919492125511,
0.01763845980167389,
0.010791211389005184,
-0.008475691080093384,
-0.06401042640209198,
0.09005425870418549,
-0.03274814411997795,
0.0029185269959270954,
-0.02871452085673809,
-0.013327855616807938,
0.02156689018011093,
0.059185873717069626,
-0.008079541847109795,
-0.04310255125164986,
-0.04112977907061577,
0.02318737655878067,
-0.0006761425756849349,
0.04896007850766182,
0.04704878851771355,
0.055376339703798294,
-0.010401925072073936,
-0.00750146247446537,
-0.04240270331501961,
0.006806869059801102,
-0.02494233101606369,
-0.01589658111333847,
0.017030516639351845,
0.01512671634554863,
0.009388517588376999,
-0.013584100641310215,
-0.029504528269171715,
-0.030091436579823494,
-0.01727713830769062,
-0.009124946780502796,
0.03495451807975769,
-0.002499600639566779,
0.025124188512563705,
0.06905443966388702,
0.020195364952087402,
0.055694885551929474,
-0.000057995235692942515,
0.00021484619355760515,
-0.023147527128458023,
0.029866976663470268,
0.021726394072175026,
0.02204839512705803,
-0.014971979893743992,
0.040344834327697754,
-0.0053003085777163506,
-0.03592284768819809,
-0.05587175861001015,
0.0046418881975114346,
0.0266049075871706,
0.009375440888106823,
-0.004281399305909872,
-0.035082850605249405,
-0.03298521414399147,
-0.062216829508543015,
-0.0017807955155149102,
0.07179450243711472
] |
Série / Division :
ENR - JOMI
Texte :
Le 8° du I de l'article 21 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 instaure la dispense de la formalité d'enregistrement pour les actes de concessions perpétuelles dans les cimetières (code général des impôts, art. 637 bis). Cette mesure de dispense s'applique aux actes établis à compter du 1er janvier 2020.
Actualité liée :
X
Document lié :
BOI-ENR-JOMI-30 : ENR - Mutations de jouissance à titre onéreux - Baux de nature particulière
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00255
|
https://bofip.impots.gouv.fr/bofip/12520-PGP.html/ACTU-2020-00255
|
2021-03-24 00:00:00
|
cb6e534de9e0f12021fe8b6a256e892e2fb766e5d8b785e6385497a7959983ef
|
[
-0.10714108496904373,
0.01459791511297226,
-0.037196751683950424,
-0.015021475031971931,
-0.024091942235827446,
-0.059687498956918716,
-0.012855444103479385,
0.08251965045928955,
0.0059084706008434296,
-0.04981064051389694,
-0.03710935637354851,
0.016387954354286194,
-0.013826161623001099,
-0.04651669040322304,
-0.07323279976844788,
-0.0016168791335076094,
0.056839652359485626,
0.031450338661670685,
0.054197270423173904,
0.0037702859845012426,
0.06437245011329651,
-0.014219705015420914,
-0.01466923113912344,
-0.0051630353555083275,
-0.025460638105869293,
0.07222488522529602,
0.07024597376585007,
-0.07843494415283203,
-0.016431381925940514,
0.053868331015110016,
-0.0269752386957407,
-0.04182113707065582,
-0.014513255096971989,
0.04446753114461899,
0.023584533482789993,
0.005528703331947327,
0.00592358922585845,
0.022151021286845207,
-0.07761453837156296,
0.033808592706918716,
-0.02563663013279438,
0.04908838868141174,
-0.01710120588541031,
0.0938497856259346,
-0.02207341603934765,
0.02600349299609661,
-0.08159609884023666,
0.01301806140691042,
0.007551535032689571,
0.04311766102910042,
-0.007286808453500271,
0.02317759580910206,
0.038039155304431915,
-0.020091114565730095,
0.013661721721291542,
0.10431187599897385,
-0.05345221981406212,
-0.03181450814008713,
0.06906832009553909,
-0.03528202697634697,
0.013986746780574322,
-0.0019033245043829083,
0.010983970016241074,
-0.014751220121979713,
-0.02774319052696228,
0.03833470866084099,
0.02270270697772503,
-0.02875065989792347,
0.10388953983783722,
0.007186611648648977,
-0.007255870848894119,
0.05108121782541275,
0.009604470804333687,
0.036531999707221985,
0.027798300608992577,
0.07948430627584457,
0.0024731995072215796,
0.068521648645401,
-0.04024169221520424,
0.006027276627719402,
-0.060934506356716156,
-0.004156000912189484,
0.04828532412648201,
0.04629158973693848,
-0.01585886999964714,
0.012874300591647625,
-0.04323491081595421,
-0.0020125953014940023,
-0.06393411010503769,
-0.003599324729293585,
-0.021375080570578575,
0.025801070034503937,
-0.06421171873807907,
0.02881154604256153,
0.011424255557358265,
0.06742513179779053,
-0.019803782925009727,
-0.0012198706390336156,
0.03927798196673393,
0.04550231248140335,
-0.02764342911541462,
-0.03304341435432434,
0.053985483944416046,
0.029710769653320312,
0.042804379016160965,
0.024447454139590263,
0.026804888620972633,
-0.07378727197647095,
-0.02885262481868267,
-0.0019375968258827925,
0.017461856827139854,
0.0005172655219212174,
-0.03527230769395828,
-0.02704896591603756,
-0.016232363879680634,
0.04378557205200195,
-0.0018050599610432982,
-0.008329291827976704,
0.059208981692790985,
-0.003748083021491766,
0.009008608758449554,
0.00719026755541563,
-0.05032932385802269,
-0.008958331309258938,
-0.11062084883451462,
-0.009138310328125954,
-0.009068308398127556,
0.013953656889498234,
0.04868394508957863,
0.05101284384727478,
0.017224377021193504,
0.03296656161546707,
0.04888346791267395,
-0.06365641206502914,
0.025691470131278038,
0.007444421295076609,
-0.027397802099585533,
0.062019553035497665,
0.026859214529395103,
0.015560388565063477,
-0.06755232810974121,
0.040552057325839996,
-0.09784141182899475,
0.06358152627944946,
-0.013206329196691513,
-0.011149742640554905,
-0.02725510112941265,
-0.02243153564631939,
0.07928947359323502,
-0.03418751433491707,
-0.023016681894659996,
0.002082100138068199,
0.017962416633963585,
0.03969433903694153,
0.010067520663142204,
0.022231265902519226,
0.011148178018629551,
0.0379641093313694,
-0.0594816580414772,
-0.03301461413502693,
0.054842736572027206,
0.0020988464821130037,
-0.04733704403042793,
0.026465458795428276,
-0.034108687192201614,
-0.02136274240911007,
0.031960379332304,
0.0030036878306418657,
-0.005036436021327972,
0.03835771605372429,
-0.06659867614507675,
0.03441809117794037,
0.013171765953302383,
-0.012328558601439,
-0.016009056940674782,
0.001811084570363164,
-0.010916735976934433,
-0.019450103864073753,
-0.08614552021026611,
0.03273358941078186,
-0.05509466305375099,
-0.021756503731012344,
-0.06482647359371185,
-0.02908569574356079,
0.06832069903612137,
-0.008173494599759579,
-0.00398069154471159,
0.014689135365188122,
0.024393748492002487,
-0.03465709090232849,
-0.0271784458309412,
-0.04248951002955437,
-0.07169477641582489,
-0.0026967173907905817,
-0.024178316816687584,
-0.057353753596544266,
-0.024886105209589005,
0.06864111125469208,
0.07891395688056946,
-0.02953590452671051,
-0.021821293979883194,
0.000903319101780653,
-0.011794401332736015,
0.02577068842947483,
0.036737069487571716,
-0.041623640805482864,
0.00225176103413105,
-0.025821460410952568,
0.032596368342638016,
-0.012906390242278576,
-0.011136169545352459,
-0.0014448497677221894,
0.018634334206581116,
0.021792111918330193,
-0.018893525004386902,
-0.05143079161643982,
0.040087390691041946,
0.0008306717500090599,
-0.01878821849822998,
-0.014856885187327862,
-0.024551991373300552,
-0.06021815538406372,
-0.04946530610322952,
-0.058563392609357834,
0.060746874660253525,
0.02903650514781475,
-0.009591770358383656,
0.03542105108499527,
-0.008767442777752876,
-0.04193553328514099,
0.050493139773607254,
-0.03163253143429756,
0.03896836191415787,
-0.004380729049444199,
0.010657778941094875,
-0.01780872605741024,
-0.0410594642162323,
0.023597607389092445,
0.007770268712192774,
0.05102994292974472,
0.005329424981027842,
0.028056859970092773,
0.027042420580983162,
0.03368207439780235,
0.03352940082550049,
0.018310783430933952,
-0.049201108515262604,
0.019227441400289536,
-0.017767425626516342,
-0.006296954583376646,
-0.01596267707645893,
0.028981303796172142,
-0.03231106325984001,
-0.08391876518726349,
-0.02586267702281475,
0.02498484030365944,
0.05565723776817322,
-0.006560444366186857,
0.00575823150575161,
0.005559827666729689,
-0.032515548169612885,
-0.012384213507175446,
-0.0031212163157761097,
-0.016457797959446907,
-0.004915629513561726,
-0.09587249904870987,
0.027677323669195175,
0.033214159309864044,
-0.01920512318611145,
-0.02814888395369053,
-0.04405254125595093,
0.08387573808431625,
0.010142700746655464,
0.06373880803585052,
-0.03827470541000366,
0.015705427154898643,
0.005245596170425415,
0.01321372203528881,
0.0397484116256237,
-0.010599975474178791,
0.035625092685222626,
0.012269911356270313,
-0.01941644959151745,
-0.029348373413085938,
-0.04419955238699913,
-0.02766188234090805,
-0.007080493029206991,
0.006901878397911787,
0.00821701344102621,
0.0018321867100894451,
0.006135539151728153,
-0.06579962372779846,
0.013748528435826302,
0.003650249447673559,
-0.011271280236542225,
0.019454749301075935,
-0.0022633818443864584,
0.04313207417726517,
-0.014400722458958626,
0.004689712543040514,
-0.04246916621923447,
0.01651085540652275,
0.07257042825222015,
0.04445580020546913,
0.018241260200738907,
-0.022407876327633858,
-0.023866944015026093,
-0.023096537217497826,
-0.023402245715260506,
0.05975399538874626,
-0.03568331152200699,
-0.006753057241439819,
0.029614392668008804,
-0.022751139476895332,
-0.0034870938397943974,
0.00785910151898861,
0.018090365454554558,
0.07010525465011597,
-0.030357617884874344,
-0.028264157474040985,
-0.019046053290367126,
0.10378763824701309,
-0.038200631737709045,
0.076041080057621,
-0.015063640661537647,
-0.0110817551612854,
0.030178574845194817,
0.006633249577134848,
-0.035577766597270966,
-0.011645874939858913,
-0.0194077230989933,
0.027492627501487732,
0.04927796125411987,
-0.02494627609848976,
0.029016580432653427,
0.0375359021127224,
0.010479901917278767,
0.03143530711531639,
0.007727119140326977,
0.025168921798467636,
0.02273709513247013,
-0.01083068735897541,
-0.03760042041540146,
0.015959737822413445,
0.04843718931078911,
-0.005491319578140974,
0.019506949931383133,
-0.02192237414419651,
-0.021209459751844406,
-0.014669009484350681,
0.036973387002944946,
0.020587079226970673,
0.02586219646036625,
0.04844232276082039,
-0.017321785911917686,
-0.041719287633895874,
-0.02122652344405651,
-0.00889242347329855,
-0.0314188115298748,
0.014067583717405796,
0.022145988419651985,
-0.03309019282460213,
0.03179933503270149,
0.035224106162786484,
-0.016903124749660492,
0.057905156165361404,
-0.04012855887413025,
0.016433317214250565,
-0.02939763478934765,
0.004105664324015379,
-0.04399483650922775,
-0.0637286901473999,
0.02736576646566391,
0.03984849154949188,
-0.027661636471748352,
0.038981836289167404,
0.02406444028019905,
0.01598414033651352,
-0.010448613204061985,
-0.006104972213506699,
0.0012698712525889277,
-0.0041845133528113365,
0.031984783709049225,
0.01874280907213688,
0.019759977236390114,
-0.01176515594124794,
-0.03688361495733261,
0.0254263523966074,
-0.011874621734023094,
-0.02701636217534542,
-0.013754081912338734,
-0.01574900932610035,
0.0321492999792099,
0.019114866852760315,
0.027256831526756287,
-0.01864435151219368,
0.04134586080908775,
0.08385544270277023,
0.03701597452163696,
0.033219192177057266,
-0.0002941939455922693,
-0.03916521370410919,
0.037588462233543396,
0.006526540964841843,
0.03080577403306961,
-0.03040197305381298,
0.06970822811126709,
-0.0776006430387497,
0.01984666846692562,
0.04478135704994202,
0.06023070216178894,
0.03649356961250305,
0.05137094110250473,
-0.0263819582760334,
0.028146471828222275,
-0.006535721942782402,
0.025476714596152306,
0.05300723761320114,
0.1594521552324295,
-0.05571119487285614,
0.03221111744642258,
0.03322233632206917,
0.0154005978256464,
-0.07744798809289932,
-0.01770596392452717,
-0.014707811176776886,
0.07763312757015228,
0.07427904009819031,
-0.008230036124587059,
0.03338656947016716,
-0.06780367344617844,
-0.04630915820598602,
-0.043965961784124374,
-0.07563147693872452,
-0.0506204254925251,
-0.014201540499925613,
-0.05590164288878441,
-0.005373428110033274,
0.02540736459195614,
0.026482820510864258,
0.024938223883509636,
-0.008032410405576229,
0.021745452657341957,
-0.03604981303215027,
-0.03474198281764984,
-0.012318789958953857,
0.02429554983973503,
-0.018163088709115982,
-0.002768659731373191,
-0.01570422202348709,
-0.05277217924594879,
0.04528821259737015,
0.03369705006480217,
-0.03009776584804058,
0.053675614297389984,
-0.0431116446852684,
-0.03183569386601448,
-0.0017635667463764548,
-0.019889796152710915,
-0.04202102869749069,
0.0036925491876900196,
-0.005676834844052792,
0.00009755968494573608,
-0.009431364946067333,
0.00042996631236746907,
0.019211426377296448,
0.0021718591451644897,
0.0427081435918808,
-0.017659973353147507,
0.01368692982941866,
-0.03625526651740074,
0.037309400737285614,
-0.00005733240323024802,
-0.029877478256821632,
-0.03195309266448021,
0.03824712336063385,
0.0346139594912529,
-0.0018591455882415175,
0.022620096802711487,
0.008618843741714954,
0.003193745855242014,
0.016272688284516335,
-0.005563694518059492,
0.030017005279660225,
-0.008491802029311657,
0.015235749073326588,
0.025675764307379723,
-0.019477922469377518,
0.03626670688390732,
0.07158531248569489,
0.012279501184821129,
0.04318105801939964,
0.030165720731019974,
-0.0015401489799842238,
0.03356476128101349,
0.07345906645059586,
-0.03981776162981987,
-0.03339537978172302,
0.06516698747873306,
0.020702488720417023,
-0.0312713198363781,
-0.056201815605163574,
-0.016193434596061707,
0.019631538540124893,
0.019634028896689415,
-0.059083327651023865,
0.09728281199932098,
-0.008247257210314274,
-0.006162216421216726,
0.0076308827847242355,
-0.033777717500925064,
0.009913717396557331,
-0.00928250327706337,
-0.0069458154030144215,
-0.019734589383006096,
-0.04048456251621246,
-0.005736071616411209,
0.007723505608737469,
-0.03303472697734833,
-0.013400500640273094,
0.028299354016780853,
0.01045895554125309,
0.0377960242331028,
0.029864361509680748,
0.007969849742949009,
-0.052978649735450745,
-0.012410128489136696,
-0.02876252494752407,
0.010621544905006886,
-0.04328892379999161,
0.04683838412165642,
0.014302931725978851,
0.009221462532877922,
0.003454985097050667,
-0.042970284819602966,
0.046641893684864044,
-0.037808313965797424,
-0.01437434833496809,
0.024265950545668602,
0.039762645959854126,
-0.005068816244602203,
-0.0007109264261089265,
0.029854264110326767,
-0.006596297491341829,
0.03972666338086128,
0.00999758392572403,
0.016019217669963837,
-0.043021105229854584,
-0.02316516637802124,
-0.009946823120117188,
0.056162331253290176,
0.04724903032183647,
0.08277449011802673,
0.06111397221684456,
0.015115111134946346,
-0.029104337096214294,
0.01436856109648943,
0.026396751403808594,
-0.04171409457921982,
0.006640313658863306,
-0.00441605132073164,
0.02045135386288166,
-0.025384077802300453,
-0.014477224089205265,
0.035783249884843826,
-0.009489573538303375,
0.012222434394061565,
0.005620703566819429,
-0.06104830652475357,
0.023847509175539017,
0.020647671073675156,
0.027081655338406563,
0.03043748252093792,
0.04211974889039993,
-0.00046028534416109324,
-0.05533689260482788,
-0.009726244956254959,
0.00603500846773386,
-0.008521122857928276,
0.02751234918832779,
-0.013698436319828033,
0.007301191799342632,
-0.0017672110116109252,
-0.0010040876222774386,
-0.023578964173793793,
0.03334560990333557,
-0.08221133798360825,
0.06493675708770752,
-0.020906247198581696,
-0.03476410731673241,
-0.01156147662550211,
-0.009876010939478874,
0.01600656285881996,
-0.0347660668194294,
0.047052014619112015,
0.05295519158244133,
0.004536645021289587,
0.02008822187781334,
0.02812391333281994,
0.0007790616364218295,
0.02513188309967518,
-0.035031791776418686,
-0.025358431041240692,
-0.04708844795823097,
-0.032151948660612106,
-0.0354602225124836,
0.041194766759872437,
-0.07100119441747665,
-0.02741740643978119,
0.06385242938995361,
0.05130188167095184,
0.03776237741112709,
0.028159286826848984,
0.008300959132611752,
-0.019970396533608437,
0.015107536688446999,
-0.02823547273874283,
0.00358926085755229,
-0.0020711414981633425,
-0.03334271162748337,
-0.03845358267426491,
0.025110628455877304,
0.02584443986415863,
-0.013162516057491302,
0.006137327291071415,
0.0008307881653308868,
0.022790707647800446,
-0.004544353112578392,
-0.04740144684910774,
-0.014448900707066059,
-0.0018190441187471151,
0.00011936171358684078,
0.009730149060487747,
0.024994464591145515,
-0.04734238609671593,
-0.012660532258450985,
-0.04531361162662506,
0.005937608424574137,
-0.0021975492127239704,
-0.02467864193022251,
-0.03952239081263542,
-0.04022819548845291,
-0.008281505666673183,
0.02468200773000717,
0.007065099664032459,
-0.016631001606583595,
-0.011399907059967518,
0.01603611744940281,
-0.02026711404323578,
0.021244116127490997,
0.03976617008447647,
-0.08049099147319794,
-0.014954469166696072,
0.039678905159235,
0.013236099854111671,
-0.008734788745641708,
-0.000012662108929362148,
-0.011472084559500217,
-0.0029274511616677046,
0.10050641745328903,
-0.008741339668631554,
0.012774862349033356,
0.06459806859493256,
0.010352916084229946,
-0.04860669746994972,
0.018657280132174492,
0.007969193160533905,
0.04168495535850525,
0.027707884088158607,
0.00805545412003994,
0.02228168211877346,
-0.03107294999063015,
-0.012666755355894566,
-0.014646257273852825,
-0.047583360224962234,
0.03966187685728073,
0.03395748510956764,
-0.052240047603845596,
-0.010056749917566776,
0.03889186307787895,
-0.01972172223031521,
-0.04567601531744003,
0.022227885201573372,
0.030362213030457497,
-0.046660494059324265,
-0.062105342745780945,
0.0418398417532444,
0.013717325404286385,
0.0067252470180392265,
0.024180850014090538,
0.03132960572838783,
-0.024059558287262917,
0.003450906602665782,
0.014570053666830063,
0.033495038747787476,
-0.01044454239308834,
0.0185233261436224,
-0.03675675392150879,
0.02487560175359249,
-0.026138976216316223,
-0.026020584627985954,
-0.03571048006415367,
0.01895987056195736,
-0.025794977322220802,
0.022601228207349777,
-0.009475687518715858,
-0.03023863583803177,
-0.01560202520340681,
0.00291828834451735,
0.006511107552796602,
-0.013404489494860172,
0.03473903611302376,
-0.022259801626205444,
0.04668527841567993,
-0.030104102566838264,
0.043511513620615005,
0.03435676917433739,
0.018559671938419342,
-0.013566585257649422,
0.01815200038254261,
-0.02159937471151352,
-0.059347737580537796,
-0.0004730149812530726,
0.008958885446190834,
-0.08521371334791183,
0.02398342452943325,
-0.019229482859373093,
0.02355019934475422,
0.046411510556936264,
-0.018502071499824524,
-0.00396191980689764,
0.012021936476230621,
-0.01776313968002796,
-0.05080169066786766,
0.04093961790204048,
0.025097645819187164,
-0.05820797383785248,
-0.06005200371146202,
-0.024620885029435158,
-0.018915055319666862,
0.0069534010253846645,
-0.028830096125602722,
0.009308796375989914,
0.030569203197956085,
-0.004313282202929258,
-0.08925987035036087,
-0.032148461788892746,
-0.03254849463701248,
-0.029125723987817764,
0.03674965351819992,
-0.06043162941932678,
0.018032120540738106,
-0.0010828867089003325,
0.03344734013080597,
0.008205672726035118,
0.002619098871946335,
-0.02894713543355465,
-0.028521312400698662,
-0.005703840404748917,
0.007932653650641441,
-0.004931255243718624,
-0.052523497492074966,
0.021190915256738663,
-0.01262784842401743,
-0.0402735136449337,
0.008499762043356895,
-0.026351166889071465,
0.015747692435979843
] |
Séries / Divisions :
BIC - RICI ; RES - BIC
Texte :
Des précisions sont apportées sur la situation, au regard du régime fiscal du mécénat, des fonds de dotation redistributeurs finançant à la fois des organismes relevant des dispositions de l'article 200 du code général des impôts (CGI) et de l'article 238 bis du CGI et des organismes ou structures ne relevant pas de ces dispositions.
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-000087 : RES - Bénéfices industriels et commerciaux - Réductions d'impôt et crédits d'impôts - Précisions relatives aux fonds de dotation redistributeurs finançant à la fois des organismes éligibles au régime fiscal du mécénat et des organismes ou structures non éligibles à ce régime
Signataire des documents liés :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00132
|
https://bofip.impots.gouv.fr/bofip/12967-PGP.html/ACTU-2021-00132
|
2021-04-07 00:00:00
|
785647065e86616c5daec3fd54e2c3de86b130cc560d427aad01ea5dc4dd32e9
|
[
-0.025278253480792046,
0.01615498960018158,
-0.015264231711626053,
0.04474465548992157,
-0.02471034601330757,
-0.07705903798341751,
0.004418914671987295,
0.013546233996748924,
0.03208780288696289,
-0.04304143786430359,
-0.011853031814098358,
0.025475118309259415,
-0.0298085305839777,
-0.017779264599084854,
-0.08022534847259521,
0.04177013412117958,
0.07919146865606308,
0.011637912131845951,
-0.0012938171857967973,
-0.057328563183546066,
0.03112037479877472,
0.04594961926341057,
0.04990047216415405,
0.02682187780737877,
0.010174540802836418,
0.06069811061024666,
0.05762023851275444,
-0.09577269852161407,
0.0031568638514727354,
0.05811488255858421,
-0.026304664090275764,
-0.030625110492110252,
0.02601427584886551,
0.048145316541194916,
0.0014886352000758052,
-0.021921945735812187,
0.022489994764328003,
0.057271525263786316,
-0.02658226527273655,
0.01776638813316822,
0.019293587654829025,
0.012115789577364922,
0.009729176759719849,
-0.002893715398386121,
0.0491751991212368,
0.02647370658814907,
-0.05342009663581848,
0.058795053511857986,
-0.009530275128781796,
0.05310719460248947,
-0.003918373957276344,
0.05257119983434677,
0.028002073988318443,
0.00962035171687603,
0.023538634181022644,
-0.020706720650196075,
-0.08875124901533127,
0.012796968221664429,
0.06763330847024918,
-0.03962227702140808,
-0.042247187346220016,
-0.0031606669072061777,
0.030328882858157158,
0.03510105982422829,
0.012034951709210873,
-0.05241082236170769,
-0.001050556660629809,
-0.009832479059696198,
0.103592149913311,
0.04475048929452896,
0.025318268686532974,
0.023399492725729942,
-0.04079900309443474,
0.06230771541595459,
0.017007628455758095,
0.059470776468515396,
-0.03327159956097603,
0.0704665258526802,
0.06043461337685585,
0.018358537927269936,
-0.009514656849205494,
0.007449083961546421,
-0.018550395965576172,
0.0447111576795578,
0.05747151002287865,
0.025654148310422897,
0.03001197800040245,
-0.03521355241537094,
0.002203805837780237,
-0.0666799321770668,
0.02410399541258812,
0.056573640555143356,
-0.03173327445983887,
0.040533676743507385,
-0.023390386253595352,
0.06359443813562393,
-0.04261920973658562,
-0.0008403878309763968,
0.029558859765529633,
0.025333330035209656,
0.013248099945485592,
-0.033729035407304764,
0.037008896470069885,
-0.09557526558637619,
0.047448135912418365,
-0.05068212002515793,
0.021508188918232918,
-0.010909625329077244,
0.019478123635053635,
0.05259263888001442,
-0.02194620855152607,
0.04284501075744629,
-0.08489086478948593,
-0.04568958282470703,
0.010542207397520542,
0.08173021674156189,
0.02047765627503395,
-0.0001283744495594874,
0.03975233808159828,
0.0747549906373024,
-0.017496652901172638,
-0.03883505240082741,
-0.005228952504694462,
-0.004087110981345177,
-0.05276276543736458,
0.004294880665838718,
0.06268591433763504,
0.006593678612262011,
-0.06504341214895248,
-0.010367795825004578,
0.06778514385223389,
0.015686366707086563,
0.042510297149419785,
-0.043431807309389114,
-0.04065883532166481,
0.013996938243508339,
0.0015093677211552858,
0.09241486340761185,
-0.03722195327281952,
0.008822574280202389,
-0.03696489706635475,
0.002337258541956544,
-0.05591629073023796,
0.015929771587252617,
0.011931664310395718,
0.05949704721570015,
-0.036931511014699936,
-0.04974161460995674,
0.012762097641825676,
0.05240529030561447,
-0.03714843466877937,
0.03915098309516907,
0.020942645147442818,
-0.021479977294802666,
-0.025822259485721588,
-0.020354656502604485,
0.00007639758405275643,
0.028851859271526337,
-0.08008863031864166,
-0.029531212523579597,
0.024319985881447792,
0.01342301070690155,
0.049659449607133865,
0.017611540853977203,
0.0036723145749419928,
-0.05180875211954117,
0.01283121109008789,
-0.04691211134195328,
0.04322447255253792,
0.033036429435014725,
-0.03582564368844032,
0.07284719496965408,
0.020783036947250366,
-0.01694626547396183,
-0.03308034688234329,
-0.015321786515414715,
0.011232667602598667,
-0.024607965722680092,
-0.024718329310417175,
0.08240111917257309,
-0.021379075944423676,
-0.07453207671642303,
0.009810110554099083,
-0.0028124344535171986,
0.012074008584022522,
0.05548634007573128,
-0.0318739078938961,
-0.01640290953218937,
0.020033210515975952,
0.06657987833023071,
-0.04052054136991501,
0.050318025052547455,
-0.064867302775383,
0.011941264383494854,
0.0111484844237566,
-0.024960268288850784,
-0.023186901584267616,
0.060522112995386124,
0.040237072855234146,
0.0009955285349860787,
0.036409202963113785,
0.04565433785319328,
-0.008258401416242123,
-0.010212734341621399,
-0.033870916813611984,
-0.07002110034227371,
0.011317226104438305,
0.019359825178980827,
-0.027926260605454445,
-0.01836700737476349,
0.03050364926457405,
-0.006980923004448414,
0.00825820118188858,
0.07816068828105927,
0.0071578132919967175,
-0.054056327790021896,
-0.021295813843607903,
-0.005071775987744331,
0.07206738740205765,
-0.0010006563970819116,
-0.0012122122570872307,
0.021890249103307724,
-0.05267955735325813,
-0.04004942998290062,
-0.011426160112023354,
0.025999220088124275,
-0.029924290254712105,
0.007098890841007233,
0.07585562020540237,
-0.021830830723047256,
-0.020288774743676186,
0.00840015523135662,
0.0023969896137714386,
-0.020657386630773544,
0.05021985247731209,
0.015155334025621414,
0.01713389717042446,
0.03888357803225517,
-0.01479873713105917,
0.005925387144088745,
0.0018007655162364244,
-0.029547905549407005,
0.03279795125126839,
0.024481523782014847,
-0.01913168467581272,
-0.01737169548869133,
-0.014086524955928326,
-0.009624210186302662,
-0.027485305443406105,
0.010168167762458324,
-0.013484535738825798,
0.057548582553863525,
-0.02288190834224224,
-0.019087111577391624,
-0.03092031739652157,
0.013340964913368225,
0.02413242869079113,
-0.03650286793708801,
0.006751652341336012,
-0.015975313261151314,
-0.011078263632953167,
0.0038618112448602915,
-0.05694614350795746,
-0.016512954607605934,
0.01045283768326044,
-0.10100825130939484,
0.04560461640357971,
0.006136218551546335,
-0.021746503189206123,
-0.007926879450678825,
0.019369617104530334,
0.032792627811431885,
0.005840403027832508,
0.1036108210682869,
-0.03656933084130287,
0.014240949414670467,
-0.021017173305153847,
0.023539861664175987,
0.009373068809509277,
-0.005691472440958023,
0.0416070930659771,
0.015065746381878853,
-0.05380658432841301,
-0.0073538050055503845,
-0.018034039065241814,
-0.025266306474804878,
0.04512682929635048,
-0.03175683692097664,
-0.002076447010040283,
0.03222892805933952,
-0.02616947330534458,
-0.008904202841222286,
0.0009105029748752713,
0.03154841810464859,
0.006281186826527119,
-0.02565339021384716,
0.012845131568610668,
-0.0026640428695827723,
0.008423217572271824,
-0.01876172237098217,
-0.03839864581823349,
-0.024960925802588463,
-0.019487133249640465,
-0.00427359901368618,
-0.03478419408202171,
-0.05279898643493652,
-0.004723071586340666,
-0.041799016296863556,
-0.04576030373573303,
0.03921285271644592,
-0.028859833255410194,
-0.0021510629449039698,
-0.0047508589923381805,
0.020508259534835815,
0.03990073502063751,
0.019842086359858513,
-0.008269982412457466,
0.010650728829205036,
-0.027543451637029648,
-0.056176602840423584,
0.0019839752931147814,
0.08334723860025406,
-0.024942943826317787,
0.01953572779893875,
-0.0007270927890203893,
-0.023373408243060112,
-0.010184205137193203,
0.007384895347058773,
-0.01561832521110773,
-0.012780928984284401,
-0.02895963378250599,
0.021811775863170624,
0.027221472933888435,
-0.04429182410240173,
0.010503179393708706,
0.01604260504245758,
0.020695699378848076,
-0.031907059252262115,
-0.002331371419131756,
0.03284086287021637,
0.06006040424108505,
-0.03495616093277931,
-0.06220592185854912,
0.00006533379200845957,
0.06610008329153061,
-0.006919521372765303,
0.03858108073472977,
0.052448444068431854,
0.017586255446076393,
-0.019006602466106415,
0.05653779208660126,
0.0005309765110723674,
-0.009062505327165127,
0.09006880223751068,
0.004404521081596613,
-0.05021841078996658,
-0.02324128895998001,
-0.014022192917764187,
-0.048441749066114426,
0.007699829526245594,
0.01271208468824625,
-0.03263085335493088,
-0.03619944676756859,
0.040236689150333405,
0.029830290004611015,
0.020175306126475334,
-0.008859259076416492,
-0.042734865099191666,
-0.003751208074390888,
0.016356339678168297,
-0.012226595543324947,
-0.012557107955217361,
-0.02344764582812786,
0.020129188895225525,
-0.07201431691646576,
-0.03484839200973511,
0.02796079032123089,
-0.000024066805053735152,
0.038692910224199295,
-0.0041152783669531345,
0.008968149311840534,
-0.058638107031583786,
0.037779271602630615,
-0.0012489223154261708,
0.01405747514218092,
0.02789832092821598,
0.028264813125133514,
-0.013170459307730198,
-0.0319179967045784,
-0.012002324685454369,
-0.02515549398958683,
-0.016667239367961884,
-0.04358375445008278,
0.011126813478767872,
0.024824010208249092,
-0.061074450612068176,
-0.0003562078927643597,
0.05967066437005997,
-0.009563174098730087,
0.03544678911566734,
-0.04173704981803894,
-0.04556310921907425,
0.04290534183382988,
0.03617092967033386,
0.04003258794546127,
0.029208330437541008,
0.017724815756082535,
-0.0470518134534359,
-0.05555025115609169,
0.03137311711907387,
0.02231382578611374,
-0.013461485505104065,
0.02629033289849758,
-0.04518125578761101,
0.01690908521413803,
0.022693408653140068,
0.02816409058868885,
-0.0022150517906993628,
0.1509093940258026,
-0.027154983952641487,
0.030543075874447823,
0.03891538083553314,
0.021980730816721916,
-0.056938812136650085,
-0.03618388622999191,
-0.02211999148130417,
0.058924756944179535,
0.05102265626192093,
-0.047281984239816666,
0.046088702976703644,
0.0032584266737103462,
0.03129177913069725,
0.012696110643446445,
-0.04175180196762085,
-0.05772610753774643,
-0.011754296720027924,
-0.01708221808075905,
-0.012161036022007465,
0.03061145544052124,
-0.011912556365132332,
0.024076135829091072,
0.021780597046017647,
0.01991778239607811,
-0.06941936910152435,
0.017338136211037636,
-0.004078035242855549,
-0.05993761122226715,
0.03178737685084343,
0.022960901260375977,
-0.024409037083387375,
-0.09340415894985199,
0.04021792486310005,
0.003297631861642003,
0.0826578214764595,
0.03686315193772316,
0.0445869006216526,
-0.014300825074315071,
0.01901238039135933,
-0.019962985068559647,
0.004710976965725422,
0.011017663404345512,
-0.019128866493701935,
-0.06764936447143555,
-0.07557349652051926,
0.019391288980841637,
-0.012597748078405857,
0.017087269574403763,
0.023999178782105446,
0.030111132189631462,
-0.04869958013296127,
-0.01212718803435564,
0.0404999740421772,
0.008108914829790592,
-0.022590093314647675,
-0.03640415519475937,
0.010203221812844276,
0.038486167788505554,
0.03818364441394806,
0.027829891070723534,
0.09785360842943192,
0.022592857480049133,
0.020729271695017815,
0.017544927075505257,
-0.007182808127254248,
0.012565100565552711,
0.001714816433377564,
-0.022551581263542175,
-0.04355234652757645,
-0.015042132697999477,
0.0833052471280098,
0.007471906486898661,
0.04491697624325752,
0.0380820706486702,
-0.02494472824037075,
0.0039373040199279785,
0.041371021419763565,
0.010752042755484581,
-0.017879603430628777,
-0.009358808398246765,
-0.017546961084008217,
-0.021359769627451897,
-0.048311762511730194,
-0.007195796351879835,
-0.005192105658352375,
0.02155248075723648,
-0.060061290860176086,
0.09269330650568008,
-0.008393633179366589,
0.005522200372070074,
-0.05138060450553894,
-0.05193374305963516,
-0.009715077467262745,
-0.009229361079633236,
-0.014530564658343792,
-0.01687360554933548,
-0.03493082523345947,
-0.030864572152495384,
0.00823908019810915,
-0.04242049530148506,
0.039613742381334305,
0.04390785098075867,
0.025435348972678185,
0.041997794061899185,
-0.015957554802298546,
-0.04782809317111969,
-0.040123481303453445,
-0.007843131199479103,
0.045880768448114395,
0.06221004202961922,
0.04486368969082832,
0.009565353393554688,
-0.01020185835659504,
0.012116843834519386,
-0.054304011166095734,
-0.03399038314819336,
0.004935885313898325,
0.029485246166586876,
0.013763083145022392,
-0.006148044485598803,
-0.04441819339990616,
0.026372265070676804,
-0.0015496278647333384,
0.049464210867881775,
-0.04087520390748978,
0.06108374893665314,
0.0037938286550343037,
0.035413213074207306,
-0.021222757175564766,
-0.029944265261292458,
-0.04952927306294441,
0.029737001284956932,
0.02883383445441723,
0.01916816085577011,
0.02092425711452961,
0.013861768878996372,
-0.038342446088790894,
0.013214108534157276,
-0.02965710684657097,
-0.008378885686397552,
0.05717318132519722,
0.011483417823910713,
-0.01785549335181713,
-0.0013476063031703234,
-0.017706358805298805,
0.022552184760570526,
-0.011670654639601707,
0.0066138459369540215,
-0.040317848324775696,
-0.0008648982038721442,
0.01697785221040249,
-0.0018668153788894415,
0.00017759187903720886,
0.008368236012756824,
-0.014549660496413708,
-0.03240130469202995,
-0.006956889294087887,
-0.02004408650100231,
-0.04645916447043419,
-0.024618184193968773,
-0.009528235532343388,
0.01967949979007244,
-0.02675495110452175,
0.01732494868338108,
-0.004095583222806454,
-0.01929071545600891,
0.022058522328734398,
-0.028396647423505783,
0.054872047156095505,
-0.027295272797346115,
0.03459536284208298,
-0.03752841427922249,
0.02582801878452301,
0.015895022079348564,
0.01761365868151188,
0.044737618416547775,
0.009745758026838303,
-0.010061756707727909,
-0.019211746752262115,
-0.030637221410870552,
-0.008548034355044365,
-0.011491487734019756,
-0.0365404412150383,
-0.015367641113698483,
-0.03266507014632225,
0.02547227218747139,
0.05699118599295616,
0.018459992483258247,
-0.015043273568153381,
-0.02398367039859295,
0.007581467740237713,
0.036120034754276276,
-0.04487020894885063,
-0.005283968988806009,
0.029784243553876877,
-0.04596602916717529,
-0.006619479041546583,
-0.038070663809776306,
-0.05856737866997719,
-0.002344447420910001,
0.006980890408158302,
-0.05107992887496948,
-0.013384914956986904,
0.013145986944437027,
-0.027840102091431618,
-0.021794617176055908,
0.0012616061139851809,
-0.03191843628883362,
-0.02983909659087658,
0.0010663586435839534,
-0.034435488283634186,
-0.08616427332162857,
-0.003610044252127409,
0.001966782147064805,
-0.011510394513607025,
-0.05822286009788513,
-0.01646946743130684,
-0.012142038904130459,
-0.02207755111157894,
-0.04798569530248642,
0.04001285135746002,
-0.025008410215377808,
0.0598987340927124,
0.009978718124330044,
0.011542159132659435,
0.006369372829794884,
-0.0034657930955290794,
-0.001034781220369041,
0.03844678774476051,
-0.005466526374220848,
0.038919758051633835,
-0.0004622650449164212,
-0.056207310408353806,
0.025602510198950768,
-0.011245212517678738,
0.013732334598898888,
-0.0402737557888031,
-0.0009411225910298526,
-0.0814061388373375,
-0.01257526595145464,
0.07238762080669403,
-0.025096043944358826,
0.024681340903043747,
0.041769590228796005,
-0.055127326399087906,
-0.043299801647663116,
0.03699814900755882,
0.020889388397336006,
0.05296747386455536,
0.036772433668375015,
0.03548955172300339,
-0.008360646665096283,
-0.03440102934837341,
-0.03021765686571598,
-0.0226639062166214,
-0.013136527501046658,
-0.02331417053937912,
-0.07221362739801407,
-0.0708608329296112,
-0.08692675828933716,
0.053230319172143936,
0.045095447450876236,
-0.009108133614063263,
-0.04162421450018883,
0.018583249300718307,
0.042552825063467026,
-0.01115915086120367,
0.018569087609648705,
0.003360264003276825,
0.01747468113899231,
-0.005923436488956213,
-0.03333083912730217,
-0.009670288302004337,
0.033330321311950684,
0.010327736847102642,
0.0373808927834034,
0.00045405124546959996,
0.015303023159503937,
-0.012579405680298805,
0.02705773152410984,
0.049573756754398346,
-0.022272149100899696,
-0.033676233142614365,
-0.14714312553405762,
0.012676759622991085,
0.0077308244071900845,
-0.0012472993694245815,
0.017274413257837296,
0.02464083395898342,
0.010539024136960506,
-0.0022628260776400566,
0.05033384636044502,
0.03077097423374653,
0.020817384123802185,
0.009173180907964706,
-0.029547659680247307,
-0.008851245976984501,
-0.013319221325218678,
0.007001148536801338,
0.027580996975302696,
0.043486736714839935,
-0.005550283007323742,
0.043856337666511536,
0.007632821798324585,
0.036099545657634735,
0.02763235569000244,
-0.006252296268939972,
0.004685306455940008,
0.024221932515501976,
0.013052360154688358,
0.0007713063969276845,
-0.002990231616422534,
0.02466946467757225,
0.018048187717795372,
0.01058171410113573,
0.02246434986591339,
-0.038938965648412704,
0.05750153586268425,
-0.03645947203040123,
0.0021489637438207865,
-0.024965276941657066,
0.003236851654946804,
-0.024815445765852928,
-0.016470761969685555,
0.03216050937771797,
-0.01837856136262417,
0.0001852405839599669,
-0.0019323519663885236,
-0.005720143672078848,
0.028087889775633812,
0.026125526055693626,
-0.05080369859933853,
0.04961992800235748,
0.010704775340855122,
0.08449736982584,
0.05646336451172829,
0.008364284411072731,
-0.00979912281036377,
0.039925917983055115,
0.008298741653561592,
0.0018607672536745667,
-0.018294982612133026,
-0.07838557660579681,
0.0644439309835434,
-0.05331021919846535,
-0.03236988186836243,
-0.02917397767305374,
0.010124100372195244,
0.030918866395950317
] |
Série / Division :
RPPM - RCM
Texte :
L’article 39 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit la majoration de 25 % de l’assiette des distributions occultes ou irrégulières mentionnées à l’article 109 du code général des impôts (CGI), aux c à e de l’article 111 du CGI et à l’article 123 bis du CGI, lorsqu’elles sont imposées au prélèvement forfaitaire unique (PFU).
Cette mesure s’applique aux impositions établies à compter des revenus de l'année 2020.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-20-10-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'assiette - Détermination du revenu imposable - Produits des actions, parts sociales et revenus assimilés
BOI-RPPM-RCM-20-15 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Modalités d'imposition à l'impôt sur le revenu - Règles d'imposition
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00177
|
https://bofip.impots.gouv.fr/bofip/13077-PGP.html/ACTU-2021-00177
|
2021-06-21 00:00:00
|
5128288823bf858edd57c039d998105591abb4cb6d7fef0ef1719bf5232dc3fb
|
[
-0.013749107718467712,
0.024841925129294395,
-0.05389684438705444,
0.06400610506534576,
-0.05214469134807587,
-0.04508640244603157,
0.011932440102100372,
0.022413019090890884,
0.04785893112421036,
-0.017153946682810783,
-0.012578447349369526,
-0.00392908975481987,
-0.07938297092914581,
-0.03684188425540924,
-0.056305594742298126,
-0.0009690687293186784,
0.08362532407045364,
0.019363826140761375,
0.023631252348423004,
-0.0117730051279068,
0.08249561488628387,
0.07597555965185165,
-0.0014693945413455367,
0.05740884318947792,
0.03876660391688347,
0.03152211755514145,
0.007977021858096123,
-0.08348162472248077,
-0.006084549240767956,
-0.01286196056753397,
-0.029147515073418617,
-0.059541005641222,
0.003186279907822609,
0.019194189459085464,
0.0042350818403065205,
-0.04209542274475098,
-0.008912483230233192,
-0.02072903886437416,
-0.03779401630163193,
0.03373819589614868,
0.015879683196544647,
-0.03963492438197136,
0.0413735993206501,
0.06093769147992134,
0.013729761354625225,
0.07265771925449371,
-0.10817413777112961,
0.06644325703382492,
-0.025099612772464752,
0.02207045629620552,
-0.030297094956040382,
0.030804945155978203,
-0.006799240596592426,
0.017216535285115242,
-0.0643838495016098,
0.024216806516051292,
-0.03773680329322815,
0.016461800783872604,
0.04275641590356827,
-0.0259682759642601,
-0.008420954458415508,
-0.001991401659324765,
-0.02164793759584427,
-0.00895259901881218,
-0.021169111132621765,
0.0006476857233792543,
0.024332424625754356,
-0.020211195573210716,
0.0735682025551796,
0.035832036286592484,
0.007104333024471998,
-0.007112093269824982,
0.025586502626538277,
-0.009504406712949276,
0.06911322474479675,
0.09112920612096786,
-0.03304848074913025,
0.08057008683681488,
0.04173756390810013,
0.06199933588504791,
-0.05750244855880737,
0.027258513495326042,
0.05378052219748497,
0.018963130190968513,
0.015638284385204315,
-0.03743606060743332,
0.009012063033878803,
0.005860277451574802,
-0.007057244423776865,
0.02287733368575573,
0.012734360061585903,
0.0326334647834301,
-0.09428784251213074,
0.01054459996521473,
0.03558975085616112,
0.0951891839504242,
-0.01932201161980629,
-0.010307527147233486,
0.05773518607020378,
0.06256887316703796,
0.0003114601713605225,
-0.005145346280187368,
0.08648139983415604,
-0.007451783400028944,
0.0868840292096138,
-0.09311380982398987,
0.046911805868148804,
-0.03195934742689133,
-0.05545373260974884,
0.04400631785392761,
-0.022343115881085396,
0.06024670973420143,
-0.04865125194191933,
0.007906022481620312,
0.007781053427606821,
0.027141490951180458,
-0.02186242677271366,
-0.035623542964458466,
0.004809298552572727,
0.04292851313948631,
-0.03261243551969528,
-0.011481850408017635,
-0.03212445601820946,
-0.02397174946963787,
-0.10729166120290756,
-0.019802184775471687,
-0.027005618438124657,
0.032537270337343216,
-0.03326359763741493,
-0.01744009181857109,
0.05157981067895889,
0.027076497673988342,
0.009533879347145557,
-0.0658269077539444,
-0.003106102580204606,
0.019366497173905373,
-0.05758938193321228,
0.06395990401506424,
0.034360114485025406,
0.0230263639241457,
-0.13139674067497253,
0.03420095518231392,
-0.013153945095837116,
0.020246420055627823,
0.0033437940292060375,
0.041642073541879654,
-0.039033323526382446,
-0.02605341374874115,
-0.028751201927661896,
0.02652203105390072,
-0.013380137272179127,
0.05693918094038963,
0.023415546864271164,
-0.025815092027187347,
0.013649989850819111,
-0.04810000956058502,
-0.033162396401166916,
0.02830400876700878,
-0.05197563394904137,
-0.04232800379395485,
-0.006669631693512201,
0.03456173092126846,
0.02399149164557457,
0.018740804865956306,
-0.038445211946964264,
-0.042051710188388824,
-0.04109121486544609,
0.01615411974489689,
-0.010128379799425602,
0.07058492302894592,
-0.03484809398651123,
0.03433061018586159,
0.020698675885796547,
-0.02015388384461403,
-0.010876775719225407,
-0.022857272997498512,
-0.012750360183417797,
-0.059994012117385864,
-0.03535562381148338,
0.04127619042992592,
-0.0394679419696331,
-0.019375693053007126,
0.007128349971026182,
-0.024866905063390732,
0.012521259486675262,
0.07064259797334671,
-0.018423056229948997,
0.007493678014725447,
-0.0026253454852849245,
0.018381716683506966,
-0.02131567895412445,
-0.026499517261981964,
-0.06975133717060089,
0.0006291088066063821,
-0.03145177662372589,
-0.08397381007671356,
-0.024309061467647552,
0.03367970138788223,
0.0363350436091423,
-0.041747111827135086,
-0.025949623435735703,
0.02507157437503338,
0.031245050951838493,
0.0275241918861866,
0.0180796030908823,
-0.01937016285955906,
0.008763164281845093,
0.023153631016612053,
-0.014619186520576477,
-0.023744823411107063,
0.05982242897152901,
-0.017577998340129852,
0.04674405977129936,
0.02445216476917267,
0.004188792314380407,
-0.054706279188394547,
-0.021346352994441986,
-0.025836000218987465,
0.016011446714401245,
0.00856182910501957,
-0.015700364485383034,
-0.031231211498379707,
-0.06573239713907242,
-0.040169183164834976,
0.0455322191119194,
0.02237064018845558,
-0.02258174680173397,
0.03641575202345848,
0.022760670632123947,
-0.05852343142032623,
0.02073667012155056,
-0.05118872597813606,
0.0167118851095438,
0.02750452049076557,
0.010894374921917915,
0.009456492960453033,
0.009845243766903877,
0.031633179634809494,
-0.021816525608301163,
0.006497835740447044,
0.007866543717682362,
0.037619709968566895,
0.05984748154878616,
0.022586824372410774,
0.01862737350165844,
-0.05753516033291817,
-0.020749732851982117,
-0.004579721484333277,
0.01957356370985508,
0.016885235905647278,
-0.007720715366303921,
0.020317675545811653,
-0.06161555275321007,
0.013444946147501469,
-0.009761904366314411,
-0.027490312233567238,
0.004270854406058788,
0.014880523085594177,
0.015290309675037861,
-0.04008881375193596,
-0.023362213745713234,
-0.0005192166427150369,
-0.05157996714115143,
0.012552873231470585,
0.017942994832992554,
-0.05703539028763771,
-0.0001795775897335261,
0.04921190068125725,
-0.06605604290962219,
0.008655496872961521,
-0.02936999313533306,
0.07421925663948059,
0.021543161943554878,
0.04604014381766319,
-0.00438486086204648,
0.004291036166250706,
-0.008361815474927425,
0.017915723845362663,
0.02362329512834549,
0.0013236308004707098,
-0.030640607699751854,
0.0011275851866230369,
0.0072254580445587635,
0.0014489173190668225,
-0.03809810429811478,
0.030839812010526657,
0.05020667612552643,
-0.02432171255350113,
0.02227831445634365,
0.05547011271119118,
-0.03703145682811737,
-0.007445130497217178,
-0.0171204786747694,
0.0032638199627399445,
-0.00888845231384039,
0.01601555198431015,
-0.019522730261087418,
0.08720741420984268,
-0.004156589973717928,
0.016377899795770645,
0.013622085563838482,
-0.02237813174724579,
0.008944942615926266,
-0.0004960210062563419,
-0.04524989426136017,
-0.08874306082725525,
-0.07684998214244843,
-0.025598224252462387,
-0.003257685573771596,
0.05746552720665932,
-0.001527781947515905,
-0.0016222732374444604,
-0.0197644904255867,
-0.035788413137197495,
0.034144479781389236,
0.051182106137275696,
-0.009954809211194515,
-0.005665272008627653,
-0.016905250027775764,
-0.02618848904967308,
-0.0006063845357857645,
0.06814585626125336,
-0.017916705459356308,
0.06382253766059875,
-0.045958880335092545,
-0.025236530229449272,
0.032318394631147385,
-0.010838375426828861,
-0.027759846299886703,
-0.02968107908964157,
-0.05534470081329346,
0.051824238151311874,
0.01663433015346527,
0.0018350809114053845,
0.008816998451948166,
0.013452794402837753,
0.010081839747726917,
-0.014952683821320534,
0.016993112862110138,
0.026821089908480644,
0.02221575379371643,
-0.007904334925115108,
-0.06882607191801071,
-0.04470538720488548,
0.013971938751637936,
-0.02825089544057846,
0.015098502859473228,
-0.004265179391950369,
0.004826602526009083,
-0.000001089942657017673,
0.03715510293841362,
0.04965586215257645,
0.01728036440908909,
0.06732252985239029,
-0.00028441654285416007,
0.0029324237257242203,
-0.046067144721746445,
-0.016930248588323593,
-0.021984942257404327,
0.0060466681607067585,
0.004626502748578787,
-0.028288817033171654,
0.015996595844626427,
0.020442649722099304,
-0.0011798673076555133,
0.009917836636304855,
-0.037494245916604996,
0.000023903410692582838,
0.01328155118972063,
0.014990980736911297,
-0.049102406948804855,
-0.016534473747015,
-0.0061136954464018345,
0.042499568313360214,
-0.06480526179075241,
0.005638360045850277,
0.04542241618037224,
0.006807871162891388,
-0.01634734682738781,
-0.05066009610891342,
0.008870103396475315,
-0.030374877154827118,
-0.004505423363298178,
0.05896194279193878,
0.017244607210159302,
0.08340854942798615,
-0.03566960617899895,
0.006908052135258913,
0.016397006809711456,
-0.03446226567029953,
0.008281061425805092,
-0.03382132574915886,
0.016580156981945038,
0.0031921365298330784,
-0.0032800263725221157,
0.023771608248353004,
0.030374469235539436,
0.09706683456897736,
0.03721310943365097,
0.02287600375711918,
-0.03219534084200859,
0.012399371713399887,
0.031976696103811264,
0.013048513792455196,
0.034087635576725006,
-0.0021411527413874865,
0.08743702620267868,
-0.06814972311258316,
-0.010344172827899456,
0.014291791245341301,
0.020949045196175575,
-0.02892114408314228,
0.057984475046396255,
-0.04749588295817375,
0.03433521091938019,
0.04067042097449303,
0.0037592591252177954,
0.05757579579949379,
0.14345243573188782,
-0.025200864300131798,
0.0055070193484425545,
0.04554089531302452,
-0.004725419916212559,
-0.03334997594356537,
-0.022313494235277176,
0.02575305663049221,
0.03146390616893768,
0.0522446446120739,
0.009123655967414379,
0.0392218679189682,
0.01150254625827074,
0.018458101898431778,
-0.03646456077694893,
-0.010320792905986309,
-0.017095429822802544,
0.007847113534808159,
-0.00972319021821022,
-0.057059261947870255,
0.013178953900933266,
0.026963358744978905,
0.06855596601963043,
0.031880028545856476,
0.026594532653689384,
-0.07397541403770447,
0.010875396430492401,
-0.017115546390414238,
0.03429350256919861,
0.06220347434282303,
0.01457197591662407,
0.0743383839726448,
-0.03864485025405884,
0.004468910861760378,
-0.048791591078042984,
-0.04227886348962784,
0.012948742136359215,
0.016552230343222618,
-0.020880958065390587,
0.02399633452296257,
-0.036391615867614746,
-0.009996029548346996,
-0.010081508196890354,
0.007235250435769558,
0.035417590290308,
0.014106279239058495,
0.02215343713760376,
0.010878000408411026,
0.030885564163327217,
-0.03416132181882858,
0.014112318865954876,
0.006824260577559471,
0.049152277410030365,
0.0160913597792387,
0.02279522642493248,
0.010112619958817959,
-0.04303883761167526,
0.004494773223996162,
0.016132952645421028,
0.030979596078395844,
0.03157465532422066,
0.0003934327978640795,
0.01180930808186531,
0.04810446873307228,
-0.023039791733026505,
0.059306129813194275,
-0.0006193698500283062,
0.01526718121021986,
-0.019894376397132874,
-0.012290747836232185,
0.007132112048566341,
0.033454664051532745,
0.06570208817720413,
0.06484925001859665,
-0.015646876767277718,
-0.00888642854988575,
0.012943425215780735,
0.0378146655857563,
-0.0001674436207395047,
-0.038355227559804916,
0.0229808297008276,
0.024662310257554054,
-0.011944275349378586,
-0.07374049723148346,
-0.02826709859073162,
0.02635354734957218,
0.02085265889763832,
-0.03738929703831673,
0.057176195085048676,
0.026232928037643433,
0.0060945842415094376,
-0.04572330787777901,
-0.05919429659843445,
-0.019712379202246666,
-0.0010727621847763658,
-0.024420855566859245,
0.050465382635593414,
-0.00816398300230503,
-0.05082181468605995,
0.018090205267071724,
-0.1068701297044754,
0.033798474818468094,
0.041991762816905975,
-0.027286821976304054,
0.022220605984330177,
0.009530160576105118,
-0.03711143508553505,
-0.047387123107910156,
0.05893846973776817,
0.02007734775543213,
0.032542865723371506,
-0.011948594823479652,
0.031297359615564346,
0.0065851337276399136,
0.019571417942643166,
0.006342803593724966,
0.015929777175188065,
0.02389349229633808,
0.01733609288930893,
0.00411834055557847,
0.019714515656232834,
0.009668971411883831,
0.0016038080211728811,
0.014570158906280994,
0.012461746111512184,
-0.002224693074822426,
0.007649533916264772,
-0.02589690126478672,
0.018076971173286438,
-0.056647609919309616,
-0.027616234496235847,
-0.02481881156563759,
0.04309164732694626,
0.03148888051509857,
0.056875355541706085,
0.035870619118213654,
-0.03136235848069191,
-0.038001202046871185,
-0.04385814815759659,
0.025871608406305313,
-0.027172183617949486,
0.06642941385507584,
-0.017495514824986458,
-0.018400531262159348,
-0.025544459000229836,
-0.028594475239515305,
-0.02357482723891735,
0.021984750404953957,
0.05495280772447586,
-0.01727066934108734,
-0.023286394774913788,
0.024322571232914925,
0.024566829204559326,
0.02856954000890255,
-0.012676361948251724,
-0.020028986036777496,
-0.022493017837405205,
-0.07624456286430359,
-0.014062898233532906,
-0.07856515049934387,
-0.013872483745217323,
0.012763717211782932,
-0.04551219567656517,
-0.012440668419003487,
-0.00911310501396656,
-0.007495036348700523,
-0.0674341693520546,
-0.011696637608110905,
-0.02213142439723015,
0.0385909229516983,
-0.02339460887014866,
-0.047767944633960724,
-0.03672390058636665,
0.023373212665319443,
-0.04241218790411949,
-0.014684949070215225,
0.03139451891183853,
0.03566952049732208,
-0.0002650342648848891,
-0.03028181567788124,
-0.0034235259518027306,
-0.05620965734124184,
0.03073783405125141,
-0.030236640945076942,
-0.016736704856157303,
-0.022416982799768448,
0.025665482506155968,
0.09155091643333435,
0.05961790680885315,
-0.02209649421274662,
-0.02711421810090542,
0.0026690997183322906,
-0.010793952271342278,
0.02365688607096672,
0.025472549721598625,
-0.0008089037146419287,
-0.001479115802794695,
0.024732621386647224,
-0.042003385722637177,
-0.015798786655068398,
-0.026021556928753853,
-0.01597163826227188,
-0.01715860143303871,
-0.005665159784257412,
-0.021782798692584038,
-0.0058559817261993885,
-0.0027602529153227806,
0.00915160495787859,
-0.01145979855209589,
-0.0030932712834328413,
-0.051971565932035446,
-0.019770586863160133,
-0.046549923717975616,
-0.0145285464823246,
-0.0029724109917879105,
-0.02144465409219265,
-0.04066990315914154,
-0.014757552184164524,
0.00761263445019722,
0.0030788497533649206,
-0.06924170255661011,
-0.005641510710120201,
-0.009928260929882526,
0.03795592114329338,
0.003582814009860158,
-0.024004118517041206,
0.035508181899785995,
-0.0011806314578279853,
-0.016647636890411377,
0.0010184585116803646,
-0.02709607593715191,
0.040482643991708755,
0.03723260015249252,
-0.08200082927942276,
0.0011721785413101315,
-0.01097662840038538,
-0.014087974093854427,
0.022927289828658104,
-0.05988309904932976,
-0.0249472726136446,
0.030660409480333328,
0.09578613936901093,
0.017073141410946846,
0.052503667771816254,
0.0652293935418129,
-0.0812239870429039,
-0.05217329040169716,
0.0352170355618,
0.048303235322237015,
0.013500210829079151,
-0.003645774209871888,
0.019606128334999084,
0.011759836226701736,
0.004770028404891491,
-0.035609401762485504,
-0.009652825072407722,
-0.05794771388173103,
-0.005159363616257906,
0.0022356475237756968,
-0.014018114656209946,
-0.03427794948220253,
0.025669975206255913,
0.00015963167243171483,
-0.03280399739742279,
-0.029118359088897705,
0.003413252765312791,
-0.017523040995001793,
-0.06278210133314133,
0.048052363097667694,
-0.02345423959195614,
-0.017575150355696678,
0.007622949313372374,
-0.02940775267779827,
0.041814688593149185,
0.013059442862868309,
0.0315447598695755,
0.03215231001377106,
-0.028285160660743713,
0.046056684106588364,
-0.035371169447898865,
0.02297697402536869,
0.03789321333169937,
0.008912567980587482,
0.03379438817501068,
-0.014242802746593952,
0.045097678899765015,
0.0299086831510067,
0.007382507901638746,
0.009718010202050209,
0.025851795449852943,
0.01134765800088644,
0.03201855346560478,
0.04244133457541466,
0.009898744523525238,
-0.027463259175419807,
0.07687588781118393,
-0.03169473260641098,
-0.0022156788036227226,
-0.030412958934903145,
0.007714040577411652,
0.022676754742860794,
0.05392996221780777,
-0.009996477514505386,
-0.028976067900657654,
0.004624007269740105,
0.009215771220624447,
-0.030523238703608513,
-0.009635872207581997,
-0.0074205175042152405,
0.04420724883675575,
0.02306392975151539,
0.014139901846647263,
0.028626589104533195,
0.033730316907167435,
-0.023748334497213364,
-0.06883693486452103,
-0.00543997110798955,
-0.03215222433209419,
-0.000431537366239354,
-0.006413012742996216,
-0.014027764089405537,
-0.010569697245955467,
-0.005257643759250641,
-0.02922084368765354,
0.01498416531831026,
0.04569092392921448,
-0.03940471261739731,
-0.079983651638031,
0.02395259030163288,
-0.0041904449462890625,
0.026047684252262115,
-0.016609786078333855,
-0.03639868646860123,
0.0494491346180439,
0.03111431747674942,
0.030400661751627922,
-0.001991451717913151,
0.00992491189390421,
-0.037952352315187454,
-0.010803292505443096,
0.0405140221118927,
0.017535634338855743,
-0.03700296953320503,
-0.04586377739906311,
0.04262201488018036,
-0.039034489542245865,
-0.016449911519885063,
-0.01383656170219183,
-0.05203673243522644,
0.050749681890010834
] |
Séries / Divisions :
IF - TFB ; IF - CFE
Texte :
Afin de soutenir l’activité commerciale des territoires ruraux les plus fragiles, l’article 110 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a créé les zones de revitalisation des commerces en milieu rural (ZoRCoMiR) pour les communes de moins de 3 500 habitants, comptant dix commerces ou moins et non intégrées à une aire urbaine.
Dans ces zones, les communes et les établissements publics de coopération intercommunale à fiscalité propre peuvent instaurer en faveur des activités commerciales :
- une exonération partielle ou totale de cotisation foncière des entreprises (CFE) (code général des impôts (CGI), art. 1464 G) ;
- une exonération partielle ou totale de taxe foncière sur les propriétés bâties (TFPB) (CGI, art. 1382 I).
Remarque : Les entreprises exonérées de CFE en application de l'article 1464 G du CGI pourront bénéficier des exonérations de cotisation sur la valeur ajoutée des entreprises (CVAE) correspondantes dans les conditions prévues à l'article 1586 nonies du CGI.
Ces exonérations sont réservées aux très petites entreprises (moins de onze salariés et chiffre d'affaires annuel hors taxes ou total de bilan inférieur à 2 millions d'euros).
Les dispositifs d'exonérations de CFE, de CVAE et de TFPB s'appliquent aux impositions établies au titre des années 2020 à 2023.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-16-100 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles rattachés à des entreprises commerciales implantées dans des zones de revitalisation des commerces en milieu rural
BOI-IF-TFB-10-160 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations des immeubles situés dans des zones délimitées
BOI-IF-CFE-10-30-40 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire
BOI-IF-CFE-10-30-40-50 : IF - Cotisation foncière des entreprises - Champ d’application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire - Zones de revitalisation des commerces en milieu rural
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00181
|
https://bofip.impots.gouv.fr/bofip/13085-PGP.html/ACTU-2021-00181
|
2021-07-07 00:00:00
|
e49cb8cccae1dd6dc441614c05abf3003204484742b5d9c2bf379caa28717eaa
|
[
-0.07942552119493484,
0.034586478024721146,
-0.06398575007915497,
0.07026699185371399,
-0.0077060977928340435,
-0.07326185703277588,
0.03798997029662132,
-0.0024650574196130037,
0.030022241175174713,
0.051626551896333694,
-0.02748829312622547,
0.05009044334292412,
0.059973131865262985,
0.014943809248507023,
-0.06357032805681229,
-0.013275062665343285,
0.07343536615371704,
0.05311993137001991,
-0.0240088552236557,
0.06780780106782913,
0.07970504462718964,
0.03907211497426033,
-0.003792175557464361,
0.06763657182455063,
-0.019187821075320244,
0.06970340013504028,
0.011322644539177418,
-0.05037303268909454,
0.00927616748958826,
-0.04981603845953941,
-0.052156053483486176,
-0.04022883251309395,
0.00537238921970129,
0.03451661765575409,
-0.0013666350860148668,
-0.029591722413897514,
0.011506728827953339,
0.04804173484444618,
-0.02548455446958542,
0.005503046792000532,
-0.01712680794298649,
0.0267105083912611,
0.05720309540629387,
0.09390995651483536,
-0.05608402565121651,
0.013397634960711002,
-0.04239615052938461,
0.056818705052137375,
-0.01671108789741993,
0.00942148920148611,
0.010264263488352299,
0.0051518031395971775,
0.039148539304733276,
-0.020875973626971245,
0.007964062504470348,
0.03022674098610878,
-0.061664000153541565,
0.037964243441820145,
0.06251838058233261,
-0.020218782126903534,
0.0010126944398507476,
-0.0029512429609894753,
-0.060984332114458084,
-0.03259491175413132,
0.02557624876499176,
0.0529494546353817,
0.00347098964266479,
-0.007739710155874491,
0.08919548243284225,
0.024345852434635162,
-0.06376269459724426,
0.013979644514620304,
-0.032063961029052734,
0.038559649139642715,
-0.028974028304219246,
0.10411791503429413,
0.06343478709459305,
0.09572560340166092,
0.03144427761435509,
0.020474053919315338,
-0.07984623312950134,
-0.03650328144431114,
0.016854913905262947,
0.010439022444188595,
-0.027257680892944336,
-0.020649582147598267,
-0.0014632705133408308,
-0.08474307507276535,
-0.008326970040798187,
0.036848634481430054,
-0.05967797338962555,
0.11039785295724869,
-0.008822653442621231,
0.010062476620078087,
-0.008467014878988266,
0.019602583721280098,
-0.01673196442425251,
0.018912160769104958,
0.061336081475019455,
0.01588590070605278,
-0.009049708023667336,
0.02479039877653122,
0.030522851273417473,
-0.05019999295473099,
0.0555088184773922,
0.014945107512176037,
-0.054097745567560196,
-0.035742998123168945,
-0.009579998441040516,
0.03625919669866562,
-0.012230755761265755,
-0.03422845900058746,
-0.006420565769076347,
-0.07180965691804886,
0.043844014406204224,
0.06710276752710342,
0.04202798381447792,
-0.046674944460392,
-0.0006210280698724091,
0.04692164435982704,
-0.01730736903846264,
0.003915206529200077,
-0.06805906444787979,
0.04266473650932312,
-0.054690998047590256,
0.019613416865468025,
-0.0061596534214913845,
-0.013802973553538322,
-0.08350130170583725,
-0.043135445564985275,
0.024463405832648277,
0.004683399107307196,
0.03221757709980011,
-0.0580710843205452,
-0.009738005697727203,
0.01705765724182129,
-0.019755935296416283,
0.05207858234643936,
0.039788004010915756,
0.030563602223992348,
-0.02756446972489357,
0.020369606092572212,
0.010802153497934341,
-0.007832051254808903,
0.013826107606291771,
-0.004344819579273462,
-0.06948094815015793,
-0.09386707097291946,
0.017428137362003326,
-0.060552384704351425,
-0.019525306299328804,
0.03048383630812168,
0.044948358088731766,
-0.0021960102021694183,
0.006919434294104576,
0.014689934439957142,
-0.04092073068022728,
0.05505049228668213,
0.015027841553092003,
-0.02971244417130947,
-0.0055799479596316814,
0.02642214484512806,
0.02692929469048977,
0.022135933861136436,
-0.0445527583360672,
-0.08742023259401321,
-0.009008202701807022,
0.029954373836517334,
0.02403729408979416,
0.051800910383462906,
-0.012709471397101879,
0.02234749123454094,
0.04940730705857277,
-0.009084406308829784,
0.005408715456724167,
-0.005466696340590715,
0.011915369890630245,
0.03238646313548088,
-0.057061292231082916,
0.05170940235257149,
-0.04440728947520256,
-0.024820657446980476,
-0.04174134135246277,
-0.019114051014184952,
0.03470556065440178,
0.015233910642564297,
-0.030412910506129265,
-0.07265254855155945,
-0.017268162220716476,
0.0005030218744650483,
-0.017227930948138237,
-0.01570752263069153,
-0.04117364436388016,
0.0010798113653436303,
0.020304471254348755,
-0.08552860468626022,
-0.01144805084913969,
0.10899550467729568,
0.06921510398387909,
-0.00120488868560642,
-0.03760082274675369,
0.008490052074193954,
0.03221731260418892,
0.03755894675850868,
0.0029991602059453726,
-0.043109748512506485,
-0.015766140073537827,
-0.020540287718176842,
-0.015830254182219505,
-0.028596147894859314,
-0.03345200791954994,
-0.0016179607482627034,
0.014155850745737553,
0.06823094189167023,
-0.02112065814435482,
-0.028238872066140175,
0.012652656994760036,
-0.013224861584603786,
0.005309662781655788,
0.011287814006209373,
-0.006122281774878502,
0.0012998604215681553,
-0.10471832007169724,
-0.03736577555537224,
0.02077397331595421,
0.02903582528233528,
-0.03175564482808113,
-0.0018434312660247087,
0.06978695839643478,
-0.033972375094890594,
0.04124373570084572,
0.03903999179601669,
-0.005640401039272547,
-0.01268822979182005,
-0.003558904165402055,
-0.06101018562912941,
-0.009749919176101685,
0.02617206983268261,
0.002714577130973339,
0.019119752570986748,
0.010263510048389435,
-0.0218653604388237,
0.10047124326229095,
-0.01456998661160469,
-0.0033400242682546377,
-0.02632901258766651,
0.009780322201550007,
0.008540991693735123,
-0.008215252310037613,
0.0488942451775074,
-0.02098236419260502,
0.0143942441791296,
-0.05680250748991966,
0.0018864917801693082,
0.0032436558976769447,
0.018146660178899765,
0.011588403023779392,
0.010797355324029922,
-0.0406767800450325,
0.0033855491783469915,
0.035461921244859695,
-0.02075362578034401,
-0.05199185758829117,
0.015094947069883347,
0.002993588102981448,
-0.05267290771007538,
0.015229553915560246,
0.0038836607709527016,
-0.0066554369404911995,
0.04272785410284996,
-0.04243963956832886,
0.026161549612879753,
0.04979157820343971,
0.039794743061065674,
0.02166319265961647,
0.015322722494602203,
-0.007291589397937059,
-0.015131386928260326,
0.04084217548370361,
-0.003722510067746043,
0.007525191176682711,
-0.026874477043747902,
0.0024484426248818636,
0.000895989069249481,
-0.06473717838525772,
-0.034653667360544205,
0.038840051740407944,
0.0006709769950248301,
-0.02076628804206848,
0.03775148466229439,
-0.017244048416614532,
-0.04394029453396797,
-0.03869429603219032,
0.04419798031449318,
0.0023997193202376366,
0.024733642116189003,
-0.0710495263338089,
-0.019485948607325554,
0.02395699732005596,
0.0213004183024168,
0.012719152495265007,
0.011688519269227982,
0.02198454551398754,
-0.04366723448038101,
0.0016213352791965008,
-0.031672440469264984,
-0.04057566076517105,
-0.02774902991950512,
-0.03576890751719475,
0.04751891642808914,
0.021264472976326942,
0.0008590297657065094,
-0.03171778470277786,
-0.00031626029522158206,
0.04530506581068039,
-0.01444726251065731,
-0.022084126248955727,
-0.0017301433254033327,
-0.06350133568048477,
-0.038159433752298355,
0.012236881069839,
0.09696443378925323,
-0.03947693482041359,
0.002327723428606987,
-0.022657515481114388,
-0.003499190788716078,
-0.0030687886755913496,
0.02189219556748867,
-0.057450007647275925,
0.009537555277347565,
0.003909306600689888,
0.021764392033219337,
0.05183597654104233,
-0.019823627546429634,
0.01890077255666256,
0.02785487473011017,
-0.011635172180831432,
0.029427966102957726,
0.027771877124905586,
0.0280405692756176,
0.03725859522819519,
0.00580433988943696,
-0.010113569907844067,
0.0035238885320723057,
0.04314834624528885,
-0.0059868642129004,
-0.017277587205171585,
0.008317634463310242,
0.0306339543312788,
-0.004442403558641672,
-0.022506657987833023,
0.028446674346923828,
0.04701460897922516,
0.09526023268699646,
0.04928036034107208,
-0.05907756835222244,
-0.05214845389127731,
0.01498936116695404,
-0.0036971799563616514,
0.05116397887468338,
-0.06540023535490036,
-0.0007590760360471904,
0.00249851425178349,
0.012092703953385353,
0.05771176517009735,
-0.044707272201776505,
0.017945393919944763,
0.035690732300281525,
-0.026114432141184807,
-0.00038836459862068295,
-0.030259840190410614,
0.04334023967385292,
0.01302927453070879,
0.009498714469373226,
-0.04513923078775406,
-0.008381319232285023,
0.04434937238693237,
0.01957932487130165,
0.03437524661421776,
0.012623285874724388,
-0.005131534766405821,
0.016581635922193527,
0.04571707174181938,
-0.0006631643045693636,
0.02423141710460186,
0.017509762197732925,
-0.00669626472517848,
-0.04604477062821388,
-0.0009160448680631816,
-0.011243332177400589,
-0.023189686238765717,
-0.031085092574357986,
-0.026175839826464653,
-0.008518721908330917,
-0.017277006059885025,
-0.04260524734854698,
0.04150542616844177,
0.0013000799808651209,
-0.016295185312628746,
-0.0016535576432943344,
0.027647845447063446,
0.009552373550832272,
0.047470513731241226,
-0.017926739528775215,
0.01211865060031414,
0.024352453649044037,
-0.021462460979819298,
-0.045431219041347504,
-0.03624966740608215,
0.020666688680648804,
0.04099079966545105,
-0.012563450261950493,
0.010373445227742195,
-0.04382830485701561,
0.01565694995224476,
0.022110871970653534,
0.04074747860431671,
0.030434057116508484,
0.1245156079530716,
-0.03982970491051674,
0.02035023644566536,
0.03114497847855091,
0.0199881624430418,
-0.06668616831302643,
-0.027701232582330704,
0.007526989094913006,
0.03590290620923042,
0.026064151898026466,
-0.0064041572622954845,
-0.005378699395805597,
-0.03358979895710945,
0.002435554750263691,
-0.0543857142329216,
-0.027500761672854424,
-0.00013989664148539305,
0.02340090088546276,
-0.07557550072669983,
-0.012489819899201393,
0.023533666506409645,
0.018588334321975708,
0.06226268783211708,
0.05217742547392845,
0.031025130301713943,
-0.09072412550449371,
-0.020323362201452255,
-0.007602877914905548,
0.05343348905444145,
0.01280183345079422,
-0.02916310541331768,
0.042801715433597565,
-0.009962906129658222,
0.05703156813979149,
-0.027266105636954308,
-0.008201531134545803,
-0.014046779833734035,
0.006671189330518246,
-0.029748864471912384,
0.006313783582299948,
0.06181357800960541,
0.01132340170443058,
0.0306231789290905,
-0.04256400093436241,
0.0461585558950901,
0.03287755325436592,
0.020038170740008354,
0.03631232678890228,
0.007150824647396803,
-0.025608299300074577,
-0.05190533027052879,
-0.00920520443469286,
0.006372190546244383,
0.029267944395542145,
-0.0021820080000907183,
-0.01222079899162054,
0.03411536291241646,
0.03285013884305954,
-0.008265786804258823,
0.03052402101457119,
0.017597349360585213,
0.0038267881609499454,
-0.012829781509935856,
0.0027210901025682688,
-0.03263750672340393,
0.035708919167518616,
0.008190899156033993,
-0.016148362308740616,
0.04409559443593025,
-0.028054192662239075,
-0.016509531065821648,
0.033228568732738495,
0.013723400421440601,
0.006112153176218271,
0.0437394455075264,
0.013599376194179058,
0.030537568032741547,
0.04660451039671898,
-0.03684131056070328,
-0.047113772481679916,
0.013120044954121113,
-0.0017859331564977765,
-0.012495860457420349,
-0.05196215212345123,
0.0037234218325465918,
0.027215715497732162,
0.005511763971298933,
-0.016634022817015648,
0.0708094984292984,
-0.044021349400281906,
-0.05054984241724014,
-0.03829693794250488,
-0.03164028376340866,
-0.01848270371556282,
0.024873362854123116,
-0.022558720782399178,
0.02469121478497982,
-0.005328289698809385,
-0.06551866233348846,
-0.000381971534807235,
-0.03326377272605896,
0.017788581550121307,
0.04208002984523773,
0.03306666016578674,
-0.00039921217830851674,
0.01531905122101307,
0.03802882879972458,
-0.02854769490659237,
0.028941480442881584,
0.053010351955890656,
0.053192902356386185,
-0.009350825101137161,
0.0037586388643831015,
0.039630088955163956,
0.021510176360607147,
-0.020902534946799278,
-0.0525677353143692,
0.024137699976563454,
-0.0073654670268297195,
0.011844969354569912,
0.0019714038353413343,
0.01194893941283226,
0.04554583132266998,
0.008856795728206635,
-0.014479062519967556,
0.012913983315229416,
0.052552834153175354,
0.009598463773727417,
0.011521432548761368,
-0.0058317226357758045,
-0.015764810144901276,
-0.02485140971839428,
-0.02934599108994007,
0.044734641909599304,
0.021491894498467445,
-0.01146994810551405,
-0.02683977782726288,
-0.07616375386714935,
0.04671690985560417,
0.0005973894731141627,
-0.015803631395101547,
-0.0035496170166879892,
0.03555887192487717,
-0.016762102022767067,
-0.01247323490679264,
-0.03661452606320381,
-0.02306443825364113,
-0.05054508522152901,
0.0006651580333709717,
-0.01753365993499756,
0.015227985568344593,
0.01616523414850235,
-0.061270054429769516,
-0.0012861122377216816,
-0.05502040311694145,
-0.036845337599515915,
-0.04128153622150421,
-0.03346635401248932,
-0.007524441462010145,
-0.05319736525416374,
-0.011188797652721405,
0.026391705498099327,
-0.022519707679748535,
-0.0034990122076123953,
-0.04481621831655502,
0.023850712925195694,
-0.06141900643706322,
0.012755276635289192,
-0.0010654154466465116,
0.09181264787912369,
-0.025663461536169052,
-0.010295526124536991,
-0.03966354951262474,
0.03992602229118347,
0.04247497394680977,
0.025793110951781273,
0.009695479646325111,
0.01627608761191368,
0.004533436615020037,
0.0029051334131509066,
0.04590127244591713,
-0.10441946238279343,
0.01813906989991665,
-0.010532076470553875,
-0.00900203362107277,
-0.02924557402729988,
-0.04225456714630127,
0.06624606251716614,
0.014994042925536633,
-0.06777433305978775,
-0.02586299553513527,
-0.0006253436440601945,
0.012506941333413124,
0.008974148891866207,
0.0231364443898201,
0.01257331296801567,
0.012751140631735325,
0.022239932790398598,
-0.04472170025110245,
-0.007366884034126997,
0.018662020564079285,
-0.027956731617450714,
-0.033586353063583374,
-0.002206522272899747,
0.0658852756023407,
-0.05049974471330643,
-0.015612696297466755,
0.004560157191008329,
-0.03794858604669571,
-0.016877776011824608,
-0.004005576483905315,
-0.011597998440265656,
-0.01229376345872879,
-0.057604942470788956,
-0.0010764234466478229,
-0.026417966932058334,
-0.0415327250957489,
-0.0002399158402113244,
-0.01763426698744297,
-0.029574139043688774,
0.0004334890691097826,
-0.055171336978673935,
-0.0002893687633331865,
0.08825421333312988,
-0.0176609605550766,
0.0035748856607824564,
0.011207065545022488,
0.016774103045463562,
0.024272136390209198,
-0.028772244229912758,
-0.03690236061811447,
0.0037724811118096113,
0.024432335048913956,
-0.0421546995639801,
-0.015304997563362122,
0.030444573611021042,
-0.023657724261283875,
-0.03622015565633774,
0.019831236451864243,
-0.005473508965224028,
0.13045772910118103,
0.07196018099784851,
-0.011806594207882881,
-0.03272445872426033,
-0.005291011184453964,
-0.06473086029291153,
-0.04798171669244766,
-0.03560521826148033,
0.017091024667024612,
0.024497106671333313,
0.015462905168533325,
-0.0059507787227630615,
0.030900629237294197,
0.012971515767276287,
0.03017207607626915,
-0.039310164749622345,
-0.005180155858397484,
0.030725454911589622,
-0.008263299241662025,
-0.03863605111837387,
-0.025731215253472328,
-0.049768589437007904,
0.012070787139236927,
-0.004110231064260006,
-0.02339744195342064,
0.02162381075322628,
-0.04283583536744118,
-0.021853657439351082,
-0.020057225599884987,
-0.01815645582973957,
-0.011043190024793148,
0.015545947477221489,
0.08111832290887833,
0.027039309963583946,
0.008422036655247211,
0.04321078956127167,
-0.007438789587467909,
-0.008804728277027607,
0.026580769568681717,
0.032125864177942276,
0.04269358515739441,
0.01606224663555622,
0.03287768363952637,
0.003803378203883767,
0.024557845667004585,
-0.015019010752439499,
0.010600795038044453,
0.015450463630259037,
0.0018889877246692777,
0.014679692685604095,
0.03383618965744972,
-0.07304468005895615,
0.048531416803598404,
-0.003227104200050235,
-0.06651143729686737,
0.04955798760056496,
-0.009675194509327412,
0.007352985441684723,
-0.042860377579927444,
0.042810797691345215,
0.0028949156403541565,
0.019104044884443283,
0.010504505597054958,
-0.033378906548023224,
0.008374368771910667,
0.02466598153114319,
-0.06291523575782776,
-0.025592070072889328,
-0.02477678284049034,
0.061613649129867554,
0.015125593170523643,
-0.049329016357660294,
-0.0020253704860806465,
0.07552407681941986,
-0.030194316059350967,
0.016477901488542557,
0.011596315540373325,
0.07016723603010178,
-0.006573219783604145,
-0.017767244949936867,
-0.023587312549352646,
0.017434215173125267,
0.0015097411815077066,
-0.017844542860984802,
0.03725369647145271,
0.04341425746679306,
-0.02346925064921379,
0.019603075459599495,
0.03764539957046509,
0.04112092778086662,
-0.006953353527933359,
-0.05447022244334221,
-0.012062467634677887,
0.03448610380291939,
0.011610238812863827,
0.0051920791156589985,
-0.009133651852607727,
-0.0033730061259120703,
0.004830231424421072,
-0.08055417984724045,
0.04475787654519081,
0.016045376658439636,
-0.021722938865423203,
-0.0010562423849478364,
0.0329720601439476,
0.014010808430612087,
-0.031176868826150894,
-0.007715404033660889,
0.06478659808635712,
0.007812950760126114
] |
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-2015-00206
|
https://bofip.impots.gouv.fr/bofip/10294-PGP.html/identifiant=ACTU-2015-00206
|
2015-10-07 00:00:00
|
6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4
|
[
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des
documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des
documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas
des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et
externes, etc.).
Signataire du document lié :
Florence LERAT, Sous-directrice du contentieux des impôts des
professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00032
|
https://bofip.impots.gouv.fr/bofip/11658-PGP.html/identifiant=ACTU-2019-00032
|
2019-02-13 00:00:00
|
8656fba19948b9fa2bc42bca30907d88848d79614d42108c9c07cba69f689964
|
[
-0.03950561583042145,
-0.03988425433635712,
-0.02569667063653469,
0.04563385993242264,
-0.08271972835063934,
-0.069704569876194,
-0.0346289724111557,
0.022893304005265236,
0.06148350238800049,
-0.02482183836400509,
-0.05370541289448738,
0.016743317246437073,
-0.04743374139070511,
0.021597081795334816,
-0.029721450060606003,
0.0374586395919323,
0.0976511612534523,
-0.008787685073912144,
0.025593185797333717,
-0.09375662356615067,
0.04893113672733307,
0.038094356656074524,
0.01141179259866476,
0.015419043600559235,
0.049404218792915344,
0.003403404960408807,
0.00038819227484054863,
-0.0444890633225441,
-0.05115249380469322,
0.0016016369918361306,
-0.0924796387553215,
-0.03260209411382675,
0.05770803987979889,
0.03335705026984215,
0.059986989945173264,
0.03148270398378372,
0.004097805358469486,
0.0874062329530716,
-0.02300630323588848,
-0.008514318615198135,
0.0829402282834053,
-0.006107678171247244,
0.01267221663147211,
0.019909057766199112,
-0.012745130807161331,
0.04230755195021629,
-0.01508051622658968,
0.04342951998114586,
0.03843540698289871,
-0.020702067762613297,
-0.00017858487262856215,
0.03219122067093849,
0.031848348677158356,
-0.03489246219396591,
-0.016651108860969543,
0.007747943047434092,
-0.12667781114578247,
-0.0064744590781629086,
0.020587075501680374,
0.004213237669318914,
-0.042238689959049225,
-0.0020311204716563225,
0.003339512972161174,
-0.04145146906375885,
-0.028793329373002052,
-0.06534826010465622,
0.0020632443483918905,
0.002720799297094345,
0.042818114161491394,
-0.028385410085320473,
0.018789004534482956,
0.03378922492265701,
-0.0026372845750302076,
0.05747074633836746,
0.02273404411971569,
0.042222995311021805,
0.030832771211862564,
0.058339037001132965,
-0.017093408852815628,
0.025844933465123177,
-0.07701408118009567,
-0.02774391695857048,
0.03951633349061012,
-0.04342357814311981,
0.048131104558706284,
-0.0011556674726307392,
-0.01738254353404045,
-0.04182228446006775,
-0.02204919047653675,
0.028058283030986786,
-0.010191836394369602,
0.09660187363624573,
-0.055679112672805786,
0.022512286901474,
0.001363476738333702,
0.08505768328905106,
0.002279337728396058,
-0.058383915573358536,
0.021362636238336563,
-0.039634041488170624,
0.023074381053447723,
0.005514311138540506,
0.01427856832742691,
-0.01336319837719202,
0.0447235070168972,
-0.049955014139413834,
0.03555292636156082,
-0.008746396750211716,
-0.020291853696107864,
0.085877425968647,
-0.021313058212399483,
-0.031244391575455666,
-0.07995854318141937,
-0.04180287942290306,
0.020977718755602837,
0.027950983494520187,
0.02097628079354763,
0.02070470340549946,
0.04453601688146591,
0.003350568702444434,
0.00549403065815568,
0.0903010219335556,
-0.07232203334569931,
0.007516743149608374,
-0.06934493035078049,
0.08509218692779541,
-0.0071477871388196945,
-0.02863573096692562,
0.012770569883286953,
-0.06190602481365204,
0.00261955545283854,
0.008578012697398663,
0.008943804539740086,
-0.07924848794937134,
-0.030532069504261017,
0.010983427986502647,
-0.02385484240949154,
0.0303073488175869,
-0.008468440733850002,
0.03801296651363373,
-0.005474001169204712,
-0.03338999301195145,
-0.061704959720373154,
0.03876989334821701,
0.009768305346369743,
0.005890298634767532,
-0.06537206470966339,
-0.0008929239120334387,
0.034431781619787216,
0.050581492483615875,
-0.01860949769616127,
0.027022888883948326,
0.05514254420995712,
-0.03525794669985771,
-0.014364698901772499,
-0.029373859986662865,
-0.0388997420668602,
0.04029710963368416,
-0.04298200458288193,
-0.02125915139913559,
0.03257637843489647,
-0.0604555569589138,
0.013872177340090275,
0.05628311261534691,
-0.04068945348262787,
-0.017414811998605728,
-0.03413698822259903,
0.011018629185855389,
-0.002027409616857767,
-0.04150235280394554,
-0.0380956307053566,
0.031652554869651794,
0.015381550416350365,
-0.00991935282945633,
-0.007786136586219072,
0.013329251669347286,
0.008684738539159298,
-0.007258477155119181,
-0.08740808814764023,
0.0542253702878952,
0.0020174470264464617,
-0.03990048170089722,
0.03590872138738632,
-0.02633780799806118,
0.03791344165802002,
-0.032698094844818115,
-0.010634858161211014,
0.003895082278177142,
-0.015056868083775043,
-0.028339210897684097,
-0.03469976782798767,
-0.007976208813488483,
-0.053375378251075745,
-0.0009565194486640394,
0.00950865913182497,
0.011575774289667606,
-0.01909397542476654,
-0.04778345301747322,
-0.010634341277182102,
-0.046327557414770126,
0.05876905471086502,
0.022054539993405342,
0.07377367466688156,
0.015406732447445393,
0.007501532789319754,
-0.08165082335472107,
0.03424569591879845,
-0.008019187487661839,
0.010030900128185749,
-0.021211018785834312,
0.044961363077163696,
-0.0003787461610045284,
-0.004099241457879543,
0.025775548070669174,
-0.009412525221705437,
0.011028786189854145,
-0.029522471129894257,
-0.012229460291564465,
0.059061016887426376,
-0.001695352140814066,
-0.005638628266751766,
0.03877543658018112,
-0.022456439211964607,
-0.05753137543797493,
0.049221791326999664,
0.045155882835388184,
-0.011759541928768158,
0.04167216643691063,
0.012116316705942154,
-0.0732288584113121,
-0.016819562762975693,
0.004986268933862448,
-0.031424976885318756,
0.023348793387413025,
0.015695253387093544,
0.03678598254919052,
0.014817547053098679,
-0.014447465538978577,
0.014892064966261387,
0.026527510955929756,
0.0014845840632915497,
0.0019045696826651692,
0.06325497478246689,
0.04760259389877319,
-0.005543090868741274,
0.013825655914843082,
-0.013774952851235867,
0.007132630795240402,
-0.0026400061324238777,
-0.00859998632222414,
0.0027873010840266943,
0.03872789070010185,
-0.024253834038972855,
0.04245902970433235,
-0.002956666285172105,
-0.019529622048139572,
0.039446886628866196,
-0.009087740443646908,
-0.034640833735466,
-0.03319615498185158,
-0.004373330622911453,
-0.004681658931076527,
-0.0806986540555954,
0.025333689525723457,
0.004842620342969894,
-0.09709837287664413,
0.041706085205078125,
-0.02935660444200039,
-0.055421311408281326,
-0.0330781415104866,
-0.04049067571759224,
0.060577359050512314,
-0.030396558344364166,
0.022976579144597054,
-0.038026805967092514,
-0.018629608675837517,
0.0032003175001591444,
-0.027699386700987816,
0.034141574054956436,
-0.014020531438291073,
-0.0005054486682638526,
0.008081714622676373,
-0.009887675754725933,
0.006687444634735584,
-0.006557477172464132,
0.0025261046830564737,
-0.0056543173268437386,
-0.025981660932302475,
0.011991245672106743,
0.06257206946611404,
-0.04133548587560654,
-0.019982678815722466,
-0.01278627011924982,
-0.001833271817304194,
0.03858766332268715,
-0.03404104709625244,
0.023410441353917122,
-0.007219228427857161,
-0.002967888955026865,
-0.04019097611308098,
-0.055873073637485504,
-0.05095721781253815,
0.06546302139759064,
-0.035246167331933975,
0.007962956093251705,
-0.03251979127526283,
0.004248769488185644,
-0.005793072283267975,
0.00837332010269165,
0.0092849126085639,
0.005778093822300434,
-0.009686272591352463,
-0.010185055434703827,
0.0034819641150534153,
0.07720430195331573,
0.03420561924576759,
-0.03043254092335701,
0.03880259767174721,
0.005092862993478775,
-0.08962049335241318,
-0.002728830324485898,
0.05884157866239548,
-0.012730823829770088,
0.09267554432153702,
-0.04710111394524574,
-0.028025850653648376,
0.0484280027449131,
0.0064891427755355835,
-0.00007824680506018922,
-0.042226642370224,
0.006528789643198252,
0.035143766552209854,
0.011660417541861534,
0.028141483664512634,
0.014657343737781048,
0.04840667173266411,
0.03611302003264427,
0.014721467159688473,
0.008816133253276348,
0.01592046394944191,
0.010198640637099743,
-0.03014274686574936,
-0.06267006695270538,
-0.018480954691767693,
0.019237259402871132,
-0.008430914022028446,
0.009494742378592491,
0.02913220040500164,
-0.004546822514384985,
0.007739105261862278,
0.05976223573088646,
-0.004409620072692633,
0.0332985483109951,
0.06025232747197151,
0.016713958233594894,
-0.03208509832620621,
-0.02655908837914467,
0.01409306563436985,
-0.02666565589606762,
0.03960191085934639,
0.013238891027867794,
-0.026932857930660248,
0.020633501932024956,
0.026142485439777374,
0.001848389976657927,
0.04169957712292671,
0.01397392526268959,
-0.0037887298967689276,
0.017796963453292847,
0.044118933379650116,
0.03397967293858528,
0.014065642841160297,
-0.03778712823987007,
0.0060055190697312355,
-0.0083461320027709,
0.008059097453951836,
0.029956962913274765,
0.025514669716358185,
0.020401686429977417,
0.03635198622941971,
0.0037271936889737844,
-0.04337918013334274,
-0.005157812498509884,
0.018507741391658783,
0.015741854906082153,
-0.007930133491754532,
-0.05942710489034653,
0.03923724591732025,
-0.010493338108062744,
0.022091707214713097,
0.04894378408789635,
-0.027304846793413162,
0.03307629004120827,
0.02919480949640274,
-0.016412777826189995,
0.012887462042272091,
-0.013164512813091278,
0.02853778563439846,
-0.014825533144176006,
0.011788430623710155,
-0.015274726785719395,
-0.030022596940398216,
0.0282968170940876,
0.07546049356460571,
-0.04927363991737366,
0.007950780913233757,
0.03704172000288963,
0.01855302043259144,
-0.01723187044262886,
-0.014909387566149235,
0.007393259555101395,
-0.023457475006580353,
0.009290183894336224,
-0.03498188406229019,
0.019240664318203926,
-0.0019441880285739899,
0.007709959521889687,
0.04249982535839081,
0.13754898309707642,
-0.0007982117240317166,
0.0031508435495197773,
0.026301028206944466,
0.03395487740635872,
-0.06614512950181961,
-0.04648973420262337,
-0.06898267567157745,
0.044988635927438736,
0.011917668394744396,
0.0426948182284832,
0.009776357561349869,
-0.020105211064219475,
0.004608886782079935,
-0.011173206381499767,
-0.07159870862960815,
0.006827720906585455,
-0.04815487563610077,
-0.04750007018446922,
-0.010071196593344212,
0.03065430372953415,
-0.001801229314878583,
0.04527783766388893,
0.014723042026162148,
0.0013252635253593326,
-0.053622253239154816,
0.05067898705601692,
-0.04256772622466087,
0.027284303680062294,
0.029498310759663582,
0.019817573949694633,
0.053147464990615845,
-0.018894996494054794,
0.028286466374993324,
-0.034927550703287125,
-0.005277398973703384,
0.014129010029137135,
-0.014914176426827908,
-0.012303011491894722,
0.009807109832763672,
-0.004246251657605171,
-0.012953215278685093,
-0.02718297950923443,
-0.009255608543753624,
0.0000459485781902913,
0.015111167915165424,
-0.026408890262246132,
-0.033219482749700546,
0.016602082177996635,
0.05254990607500076,
-0.03271109238266945,
0.013446475379168987,
0.04939529299736023,
0.017744602635502815,
-0.01213438156992197,
-0.003034933703020215,
-0.08009964972734451,
0.006600257009267807,
0.013147184625267982,
-0.0029618178959935904,
0.057763680815696716,
0.10285450518131256,
-0.0014096832601353526,
0.0392632856965065,
0.005130872596055269,
0.0459798127412796,
-0.0012160707265138626,
0.021345039829611778,
-0.006438055541366339,
-0.02957659587264061,
-0.0024851150810718536,
0.05638442561030388,
0.023085985332727432,
0.10608528554439545,
0.04013437405228615,
-0.017201803624629974,
0.027752766385674477,
0.059233978390693665,
-0.006778992246836424,
0.05896255746483803,
0.06825900077819824,
-0.0031926361843943596,
-0.027288585901260376,
-0.026546165347099304,
0.0024798857048153877,
0.035252783447504044,
0.020828871056437492,
0.006620991975069046,
0.07394781708717346,
0.015609347261488438,
0.026128794997930527,
-0.037574417889118195,
-0.023961011320352554,
-0.06840766221284866,
0.01418781466782093,
-0.021443812176585197,
0.05401267483830452,
-0.011234460398554802,
0.01103669311851263,
0.025364071130752563,
-0.12177228182554245,
0.022527644410729408,
0.07672803103923798,
-0.02570885606110096,
0.02392466738820076,
-0.0046498761512339115,
-0.04312931373715401,
-0.046421244740486145,
-0.05010919272899628,
0.0017374756280332804,
0.03384861722588539,
-0.0018953323597088456,
0.0039758458733558655,
-0.03677484765648842,
-0.00171339837834239,
-0.002018213039264083,
-0.02705383114516735,
-0.036569684743881226,
-0.02800997905433178,
0.03767714649438858,
-0.005901524797081947,
-0.036878202110528946,
-0.02026490680873394,
0.011754115112125874,
-0.0002230487734777853,
0.004095443058758974,
0.0015796489315107465,
0.032238271087408066,
0.0590256005525589,
0.005012936890125275,
-0.015365765430033207,
-0.04291653633117676,
0.0037993676960468292,
0.04512491077184677,
0.04170846939086914,
0.0681842714548111,
-0.003674957202747464,
-0.056186676025390625,
0.028873056173324585,
0.030457036569714546,
-0.05344129353761673,
0.0757603570818901,
0.025349821895360947,
-0.0033177619334310293,
-0.011142639443278313,
-0.0339457243680954,
0.031985945999622345,
0.005768232047557831,
-0.01607871800661087,
-0.02573390305042267,
0.0057581826113164425,
-0.0068026999942958355,
0.013418333604931831,
0.03435679152607918,
-0.04515302553772926,
0.04601817578077316,
-0.05178391560912132,
-0.07403011620044708,
-0.02636532299220562,
-0.010774245485663414,
-0.018035005778074265,
0.011995038017630577,
0.029614843428134918,
-0.044215988367795944,
-0.0328170545399189,
0.011291375383734703,
-0.04438146576285362,
0.012618448585271835,
-0.017329800873994827,
0.050334326922893524,
-0.03306369483470917,
-0.04775983467698097,
-0.045475635677576065,
0.0003593302972149104,
0.012999719008803368,
-0.039314109832048416,
0.037001218646764755,
0.02259441837668419,
-0.006230372004210949,
-0.049910593777894974,
-0.04424005001783371,
-0.05665032938122749,
0.0036204324569553137,
-0.008869243785738945,
0.02437305822968483,
0.025643134489655495,
0.05065365880727768,
0.045665279030799866,
0.0014697284204885364,
-0.008401225320994854,
-0.018349433317780495,
-0.005894361063838005,
0.02542041428387165,
-0.031049586832523346,
0.011000982485711575,
0.008283626288175583,
0.009274059906601906,
0.02980106882750988,
-0.004448014311492443,
0.04106556624174118,
-0.02125275321304798,
0.027000848203897476,
-0.020059481263160706,
0.013622189871966839,
0.023035181686282158,
-0.022586848586797714,
-0.005011575762182474,
0.00810019951313734,
0.01644538715481758,
0.01308012381196022,
-0.023036543279886246,
-0.0066885012201964855,
-0.01927082985639572,
0.02838931418955326,
-0.01582949049770832,
-0.009849350899457932,
-0.042714837938547134,
-0.017469901591539383,
-0.04436446726322174,
-0.025080779567360878,
-0.03169810399413109,
0.045788735151290894,
0.02289516106247902,
0.004603453446179628,
-0.002855605911463499,
-0.011902122758328915,
0.010714955627918243,
0.05066262185573578,
0.011377758346498013,
0.02965177781879902,
-0.028271693736314774,
0.02973485179245472,
0.03453822806477547,
-0.04446108639240265,
0.022410020232200623,
-0.011458922177553177,
0.05751004070043564,
0.017761753872036934,
-0.0041481973603367805,
-0.0421161912381649,
0.01203093584626913,
0.06470080465078354,
-0.03147789463400841,
0.023824390023946762,
0.03217098489403725,
-0.01628846302628517,
-0.03801275044679642,
0.01086848322302103,
0.03265010192990303,
0.00450129434466362,
-0.0387338362634182,
0.018959935754537582,
-0.0006079280865378678,
-0.023483918979763985,
-0.02031140774488449,
0.031714003533124924,
-0.00545530067756772,
-0.028676597401499748,
0.016423068940639496,
-0.009530383162200451,
-0.07415217161178589,
0.04278847575187683,
-0.024646801874041557,
-0.0017042206600308418,
-0.05461638793349266,
0.025259362533688545,
0.023987192660570145,
-0.033227287232875824,
-0.018982818350195885,
-0.008702636696398258,
0.004909950774163008,
0.005801089107990265,
-0.040365856140851974,
0.003360375761985779,
-0.004245401360094547,
-0.02088223211467266,
0.018782541155815125,
-0.019661789759993553,
0.02283357083797455,
0.0010901489295065403,
0.020122576504945755,
0.01532649714499712,
-0.013629637658596039,
-0.00680631073191762,
-0.04500099644064903,
0.03982287272810936,
0.06819479167461395,
-0.03790910914540291,
0.004766769707202911,
0.030939698219299316,
0.01769299991428852,
-0.004715936724096537,
0.04364749416708946,
0.02695787139236927,
-0.03924567997455597,
0.027887407690286636,
-0.007726746145635843,
0.024521909654140472,
-0.03855510056018829,
0.016839835792779922,
0.07771580666303635,
0.029852209612727165,
-0.0984785407781601,
0.001647850382141769,
-0.0378577783703804,
0.035606592893600464,
0.010119305923581123,
-0.033280808478593826,
-0.005564520601183176,
0.04523695260286331,
0.0022247587330639362,
-0.048658594489097595,
-0.016538340598344803,
-0.006819294299930334,
0.0007494012825191021,
-0.02941175363957882,
0.015381971374154091,
0.009157107211649418,
0.03161107376217842,
0.009856360033154488,
-0.007452036719769239,
-0.017582088708877563,
0.00233923876658082,
-0.03930000215768814,
0.042586956173181534,
0.01098534744232893,
-0.03991362825036049,
0.0674862265586853,
0.01517285406589508,
-0.05390886217355728,
-0.03494064137339592,
0.12265396118164062,
-0.026395881548523903,
0.03513374179601669,
0.03489457070827484,
0.042505424469709396,
-0.025138063356280327,
-0.00528266467154026,
0.01802056096494198,
0.013372703455388546,
0.028805797919631004,
0.012429439462721348,
0.009593871422111988,
-0.09044631570577621,
0.08291511237621307,
-0.05888531357049942,
-0.03726785629987717,
-0.020794417709112167,
-0.007494734134525061,
0.08429025858640671
] |
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-2016-00006
|
https://bofip.impots.gouv.fr/bofip/10397-PGP.html/identifiant=ACTU-2016-00006
|
2016-01-06 00:00:00
|
6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4
|
[
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00273
|
https://bofip.impots.gouv.fr/bofip/9772-PGP.html/identifiant=ACTU-2014-00273
|
2014-12-08 00:00:00
|
a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1
|
[
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Série / Division :
BIC - PVMV
Texte :
Le 2° du 11 de l'article 38 du code général des impôts (CGI), dans sa rédaction issue de l'article 7 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, dispose que le profit ou la perte résultant de transferts d'actifs présents dans la comptabilité auxiliaire d'affectation d'un plan d'épargne retraite populaire (PERP) destinés à intégrer la comptabilité auxiliaire d'affectation d'un plan épargne retraite (PER) dans les conditions prescrites par le code des assurances n'est pas compris dans le résultat fiscal de l'exercice au cours duquel le transfert a lieu. Le profit ou la perte résultant de la cession ultérieure de ces éléments est calculé d'après la valeur qu'ils avaient, du point de vue fiscal, dans les écritures de l'entreprise ayant procédé à l'opération.
L'article 20 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 complète ces dispositions : le 3° du 11 de l'article 38 du CGI prévoit le même dispositif pour les transferts d'actifs vers une comptabilité auxiliaire d'affectation PER effectués selon les valeurs nettes comptables et conformément aux dispositions du code des assurances.
Par ailleurs, l'article 20 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 met à jour le 11 de l'article 38 du CGI et reconnaît fiscalement la comptabilité auxiliaire d'affectation PER créée par l'article 6 de l'ordonnance n° 2019-766 du 24 juillet 2019 portant réforme de l'épargne retraite.
Actualité liée :
X
Document lié :
BOI-BIC-PVMV-30-30-90 : BIC - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières à des opérations diverses portant sur les titres du portefeuille
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00065
|
https://bofip.impots.gouv.fr/bofip/13556-PGP.html/ACTU-2022-00065
|
2022-03-16 00:00:00
|
a6ffc2677ee1ca3b6beffc4161442e944bf06a2dc269fbea315c696fe260b1fd
|
[
-0.04116734117269516,
-0.010758163407444954,
-0.03409764915704727,
0.07010636478662491,
-0.11419358104467392,
-0.035056062042713165,
-0.06324370950460434,
0.011041881516575813,
0.09442643821239471,
-0.08986170589923859,
-0.02760043554008007,
0.020147645846009254,
-0.04048081487417221,
0.02379283308982849,
-0.02153034135699272,
0.06232942268252373,
0.036020249128341675,
-0.02130419947206974,
0.02244204469025135,
-0.03823356330394745,
0.06478439271450043,
0.046625398099422455,
-0.02497030980885029,
0.06468495726585388,
0.0626949891448021,
0.04730412736535072,
-0.012998676858842373,
-0.06308606266975403,
0.001358603942207992,
-0.02717002108693123,
-0.09148706495761871,
-0.029603764414787292,
0.018735984340310097,
0.08928879350423813,
0.01899351179599762,
0.056020110845565796,
-0.016679640859365463,
-0.0103076733648777,
0.00593129126355052,
0.006258683279156685,
-0.027579374611377716,
0.002502474933862686,
0.12425547093153,
0.04693852365016937,
-0.03161171078681946,
-0.0074001457542181015,
-0.006179798860102892,
0.060649726539850235,
-0.03193260729312897,
0.051561515778303146,
-0.001953218365088105,
0.08374600112438202,
0.009795601479709148,
0.02889803610742092,
-0.010271860286593437,
0.00936749018728733,
-0.08516912162303925,
0.0753432959318161,
0.08114868402481079,
-0.08563357591629028,
0.031453683972358704,
-0.0012969572562724352,
-0.013817241415381432,
-0.06212238967418671,
-0.05183393880724907,
-0.02558070607483387,
0.02756321057677269,
-0.029779087752103806,
0.08076023310422897,
0.043022528290748596,
-0.008237927220761776,
0.041729580610990524,
0.01998581364750862,
0.05287276580929756,
-0.03587762266397476,
-0.015755178406834602,
0.0034691435284912586,
0.03249674662947655,
0.033729664981365204,
0.016335712745785713,
-0.10621221363544464,
0.012617799453437328,
-0.010060437023639679,
0.01226949505507946,
-0.015507441014051437,
0.019533555954694748,
-0.005485749337822199,
-0.004594400525093079,
-0.009153801947832108,
0.01729613170027733,
-0.052436381578445435,
0.016557421535253525,
0.019657958298921585,
0.043674275279045105,
0.028565701097249985,
0.042522016912698746,
-0.019344475120306015,
-0.012042962945997715,
0.07045086473226547,
-0.034963108599185944,
-0.0031288773752748966,
0.011670304462313652,
0.031146258115768433,
0.011913948692381382,
0.030650829896330833,
-0.04077472165226936,
0.07545347511768341,
0.003267912659794092,
-0.012823915109038353,
0.004788362421095371,
-0.008397308178246021,
-0.0353601798415184,
-0.07688212394714355,
-0.03747206926345825,
-0.04358337074518204,
0.04398087412118912,
-0.009747060015797615,
0.025127237662672997,
0.012733343988656998,
0.018179435282945633,
-0.024275461211800575,
-0.0064117140136659145,
0.0032901368103921413,
-0.06154289096593857,
-0.08731269836425781,
-0.017554011195898056,
0.021040115505456924,
0.0095412852242589,
-0.031876206398010254,
0.0465143583714962,
0.018356528133153915,
0.013450727798044682,
0.02182776667177677,
-0.03608373925089836,
-0.012352992780506611,
0.0327400378882885,
-0.00596849899739027,
0.0684124156832695,
0.01821170374751091,
0.000021085235857754014,
-0.03622175008058548,
0.02721244841814041,
-0.03940610960125923,
0.0024506489280611277,
-0.00610181363299489,
-0.015238132327795029,
-0.012467923574149609,
-0.07277265191078186,
-0.008787775412201881,
0.03101053088903427,
-0.035359520465135574,
0.04547182843089104,
0.03444981947541237,
-0.0005739633343182504,
0.016604963690042496,
-0.0487944670021534,
0.01423791516572237,
0.033679261803627014,
-0.024036752060055733,
-0.043140608817338943,
0.01362670585513115,
0.00037412476376630366,
0.01538342610001564,
0.0002489499456714839,
-0.0217728391289711,
-0.04505002498626709,
-0.0026748902164399624,
0.008279474452137947,
0.07433567941188812,
-0.0037827915512025356,
-0.07114522904157639,
0.006628509145230055,
0.02499917894601822,
-0.010567380115389824,
0.0011111735366284847,
-0.07681919634342194,
-0.02236015908420086,
-0.024453014135360718,
-0.034553028643131256,
0.047814130783081055,
-0.000809615186881274,
-0.011746501550078392,
-0.03466164693236351,
-0.0006469520158134401,
-0.0007996713975444436,
0.06658809632062912,
-0.00990989524871111,
-0.06698080152273178,
0.0017686104401946068,
0.00288659380748868,
-0.035421889275312424,
-0.004336499609053135,
-0.027022656053304672,
-0.0020725149661302567,
-0.049238383769989014,
-0.06726258248090744,
-0.07364995777606964,
-0.006054303143173456,
0.03383547440171242,
-0.0374569296836853,
-0.0014694409910589457,
0.027346761897206306,
0.021498899906873703,
0.03481459617614746,
-0.016238298267126083,
-0.008993567898869514,
-0.00761447986587882,
-0.042565468698740005,
0.008841636590659618,
-0.04284931719303131,
0.06115708872675896,
-0.014220657758414745,
0.006938058417290449,
0.004152706824243069,
-0.020294543355703354,
-0.031381119042634964,
-0.03648872300982475,
-0.03006020002067089,
0.09845323860645294,
0.009973405860364437,
-0.008558905683457851,
-0.009945404715836048,
-0.02253578044474125,
-0.0753648579120636,
-0.015294491313397884,
0.030610889196395874,
0.014815186150372028,
0.02356359176337719,
-0.0014937784289941192,
-0.09171213209629059,
-0.005213242955505848,
0.02816591039299965,
0.02256869710981846,
-0.010436260141432285,
0.010160401463508606,
-0.002553970320150256,
0.016655072569847107,
-0.016775397583842278,
-0.0011056334478780627,
0.0037770946510136127,
0.035262130200862885,
-0.011680709198117256,
0.06880998611450195,
0.008503340184688568,
0.0802435427904129,
0.0063878935761749744,
-0.04977790266275406,
0.01992647349834442,
-0.008034426718950272,
0.034460630267858505,
-0.000045800716179655865,
0.02499420940876007,
-0.030002029612660408,
-0.015123972669243813,
-0.021573398262262344,
-0.004975317046046257,
-0.012744584120810032,
0.00911913812160492,
-0.0014978691469877958,
-0.034863196313381195,
-0.021860864013433456,
-0.029776817187666893,
-0.08901679515838623,
-0.006201275158673525,
-0.01102011650800705,
-0.04103722795844078,
0.10088683664798737,
0.05083393678069115,
0.0004053636221215129,
0.035679396241903305,
-0.018812207505106926,
-0.0033048721961677074,
0.0036739890929311514,
0.052424538880586624,
0.02000524289906025,
-0.05417071655392647,
0.04214099422097206,
-0.05268463119864464,
0.0031584606040269136,
0.011215800419449806,
0.04708225280046463,
0.030483651906251907,
-0.015144587494432926,
0.00887971930205822,
-0.030688267201185226,
0.035455550998449326,
0.05003033205866814,
-0.022493787109851837,
-0.00034730444895103574,
0.0639115422964096,
-0.02746216021478176,
0.02453695610165596,
0.00212675123475492,
0.03955738618969917,
0.006732745561748743,
0.023738956078886986,
-0.0007467050454579294,
0.05349162220954895,
-0.022086935117840767,
0.013388797640800476,
-0.04513261094689369,
0.0349700003862381,
0.035469334572553635,
0.01426487136632204,
-0.007711060810834169,
-0.04320346564054489,
-0.006015348713845015,
-0.02489841729402542,
-0.011969801038503647,
0.048764925450086594,
-0.024706047028303146,
0.000929430068936199,
-0.03312976285815239,
-0.02243516966700554,
0.023813383653759956,
0.046750519424676895,
-0.009570679627358913,
-0.01954227313399315,
-0.03250725194811821,
-0.06382650136947632,
-0.01011254359036684,
0.1035318374633789,
0.049568068236112595,
0.046656135469675064,
-0.0761203020811081,
-0.010954526253044605,
0.03156130388379097,
-0.0036647256929427385,
-0.04336397722363472,
-0.019941532984375954,
-0.00172475166618824,
0.01789901778101921,
0.04893719032406807,
0.022673755884170532,
0.03436628729104996,
0.03605953976511955,
-0.011136122979223728,
-0.001984097296372056,
0.02359636500477791,
0.023165732622146606,
-0.01170552708208561,
-0.028699757531285286,
-0.05012169107794762,
-0.021506812423467636,
-0.016904370859265327,
-0.01452110055834055,
0.03467569872736931,
0.029035406187176704,
-0.0020072634797543287,
-0.007746849209070206,
0.009079487062990665,
0.04385131224989891,
-0.002226305427029729,
0.07183433324098587,
0.0045707509852945805,
-0.04003337025642395,
-0.020171809941530228,
-0.011033953167498112,
-0.047334179282188416,
0.017312772572040558,
0.04102633148431778,
-0.029868092387914658,
-0.08194230496883392,
-0.014573668129742146,
0.026549221947789192,
0.014954276382923126,
-0.011244046501815319,
-0.011312475427985191,
-0.038361210376024246,
-0.013893993571400642,
-0.022788163274526596,
0.0031100769992917776,
0.01793248951435089,
0.029771246016025543,
-0.011493491940200329,
-0.012770278379321098,
0.037093061953783035,
0.05121086537837982,
-0.006828183773905039,
-0.041553325951099396,
0.0043404013849794865,
-0.004228571429848671,
-0.023474104702472687,
0.01845928467810154,
0.02384715899825096,
0.01940731890499592,
-0.00831135269254446,
0.01700042188167572,
-0.012781830504536629,
0.03454934060573578,
0.02792164497077465,
-0.02831740863621235,
0.017796169966459274,
0.01812412030994892,
-0.025101030245423317,
0.021850308403372765,
0.004030724987387657,
0.006144625600427389,
0.021874649450182915,
0.03319445252418518,
-0.027386099100112915,
-0.03634396195411682,
0.05294901505112648,
0.0071381027810275555,
0.061271630227565765,
0.01741662621498108,
0.01941586658358574,
-0.024506045505404472,
-0.009226707741618156,
0.0047412714920938015,
0.02724309451878071,
-0.03252448886632919,
0.012797640636563301,
-0.037492599338293076,
-0.009784243069589138,
0.019390592351555824,
0.03707156702876091,
0.0544222816824913,
0.12809014320373535,
0.015172557905316353,
0.011344566941261292,
0.033571552485227585,
0.029277276247739792,
-0.024810971692204475,
-0.013995019719004631,
0.0028688046149909496,
0.03413129970431328,
0.010611457750201225,
-0.03283055126667023,
-0.004400352016091347,
-0.015934182330965996,
0.06333266943693161,
-0.02751573733985424,
0.025471435859799385,
-0.03230341896414757,
-0.015103897079825401,
-0.05263561010360718,
-0.015794264152646065,
0.03900281339883804,
-0.008919238112866879,
0.01873043365776539,
0.054807838052511215,
0.03084922954440117,
-0.0832432359457016,
0.013329911045730114,
0.01484112162142992,
-0.04954148828983307,
0.05180266126990318,
0.01771646924316883,
0.012643454596400261,
-0.06321673095226288,
0.028360603377223015,
-0.007108109071850777,
-0.010289067402482033,
0.03002329170703888,
0.0054700132459402084,
-0.002673325128853321,
0.014572422951459885,
-0.04143950343132019,
0.009108507074415684,
0.00026816176250576973,
0.04680297151207924,
0.009796827100217342,
-0.040294576436281204,
0.01113067101687193,
0.019711103290319443,
0.011028206907212734,
0.01995321363210678,
0.003948969300836325,
-0.011084719561040401,
0.037525247782468796,
0.04010618105530739,
0.016705598682165146,
-0.012692409567534924,
-0.05557491257786751,
0.03670670464634895,
-0.03017852082848549,
0.043820999562740326,
0.024433238431811333,
0.03456340357661247,
0.020147643983364105,
0.03563312441110611,
-0.03355877846479416,
0.039448805153369904,
0.07018203288316727,
0.01258847676217556,
-0.03632652387022972,
-0.029880428686738014,
-0.03459237888455391,
0.027759963646531105,
0.03993309661746025,
0.033167291432619095,
-0.0237251166254282,
0.018037214875221252,
0.0000310635005007498,
0.009837113320827484,
0.026752253994345665,
-0.10583518445491791,
-0.01219122763723135,
0.012012827210128307,
-0.024387076497077942,
-0.04704763740301132,
-0.007005699444562197,
0.032886434346437454,
0.03907778486609459,
0.01740131340920925,
0.06684402376413345,
-0.03435898944735527,
-0.00017971705528907478,
-0.006360906641930342,
-0.005327388644218445,
-0.001729809446260333,
-0.06263565272092819,
-0.008760696277022362,
0.06156042218208313,
0.029545804485678673,
-0.0485876202583313,
0.06134260818362236,
0.0004704937746282667,
0.056820835918188095,
0.07226232439279556,
0.07494327425956726,
0.020780248567461967,
0.009518385864794254,
-0.005163222085684538,
-0.06391734629869461,
0.04654797539114952,
0.04870108887553215,
-0.003618620103225112,
0.03575199097394943,
0.026184899732470512,
0.027129214257001877,
0.039627041667699814,
-0.004726697225123644,
-0.002652131486684084,
0.010973315685987473,
0.01896505244076252,
0.016577554866671562,
0.020956778898835182,
-0.04241668060421944,
-0.007720725145190954,
-0.03417642414569855,
0.004580077715218067,
-0.02821827493607998,
-0.011337773874402046,
0.01981852389872074,
0.018994277343153954,
-0.0420101024210453,
-0.025945190340280533,
-0.03178560733795166,
0.01576983369886875,
0.08713537454605103,
-0.020668508484959602,
-0.03261054679751396,
-0.05793854221701622,
-0.08852078765630722,
0.04374703764915466,
-0.03376829996705055,
-0.009835967794060707,
0.06390293687582016,
0.013504194095730782,
-0.005524061620235443,
-0.024373270571231842,
-0.02612924575805664,
0.017642928287386894,
0.028179550543427467,
0.058899980038404465,
0.008681985549628735,
0.018102865666151047,
-0.03039986826479435,
0.0018239313503727317,
0.060750145465135574,
-0.00991468783468008,
-0.031006161123514175,
0.0022835887502878904,
-0.050120387226343155,
-0.028642071411013603,
-0.02942376583814621,
-0.04131501540541649,
-0.006455000955611467,
-0.012577056884765625,
-0.05363624542951584,
0.014651944860816002,
0.017842868342995644,
-0.009729215875267982,
0.016263805329799652,
-0.052771225571632385,
0.05618249997496605,
-0.030620768666267395,
-0.00021772448963019997,
-0.025590386241674423,
-0.01312730647623539,
-0.0037166436668485403,
0.009493116289377213,
-0.0298196692019701,
0.016922978684306145,
-0.014219541102647781,
0.012909440323710442,
-0.045682381838560104,
-0.014096890576183796,
0.006513580214232206,
-0.0003779926337301731,
-0.013427280820906162,
0.014941766858100891,
0.023743275552988052,
0.04455489665269852,
0.010527076199650764,
-0.029089966788887978,
-0.026489421725273132,
0.06319289654493332,
-0.03877604752779007,
0.020428678020834923,
0.0311209075152874,
0.03300333395600319,
-0.010207322426140308,
0.01857824996113777,
0.019358279183506966,
-0.008649878203868866,
-0.005447687115520239,
-0.025982454419136047,
-0.01782079227268696,
-0.0023486909922212362,
-0.06658521294593811,
-0.014578662812709808,
-0.022526979446411133,
0.016005732119083405,
-0.038794320076704025,
-0.034668587148189545,
-0.031152088195085526,
-0.014675922691822052,
-0.054634939879179,
-0.04424029216170311,
0.007048997096717358,
-0.03157453238964081,
0.005535565782338381,
-0.03477027267217636,
0.001360258786007762,
-0.031018344685435295,
-0.033117733895778656,
-0.016896039247512817,
-0.03351844474673271,
0.01942920871078968,
0.035472966730594635,
-0.029947930946946144,
0.038926057517528534,
-0.032099831849336624,
0.04441596195101738,
0.008028463460505009,
-0.02892383001744747,
0.03183126822113991,
0.007642689626663923,
-0.03320193663239479,
0.023167431354522705,
-0.054448265582323074,
0.02802148461341858,
0.017999358475208282,
-0.020288074389100075,
-0.057441916316747665,
0.029819801449775696,
0.005327240563929081,
-0.007971447892487049,
0.04263918846845627,
0.08618390560150146,
-0.03587627783417702,
-0.04537367820739746,
0.1110386997461319,
0.027107680216431618,
0.012398538179695606,
0.02193906344473362,
0.049537334591150284,
-0.00522861210629344,
-0.00873842928558588,
-0.027319448068737984,
-0.05784744769334793,
-0.019844526425004005,
0.04187697172164917,
0.01122044213116169,
-0.06073806434869766,
-0.018129972741007805,
0.045891307294368744,
0.030778663232922554,
-0.015447557903826237,
-0.01933485083281994,
-0.00519029563292861,
-0.007278800942003727,
-0.0585380382835865,
0.004289606120437384,
0.0027961619198322296,
-0.0240820050239563,
0.01915006712079048,
-0.03619741275906563,
-0.005096797831356525,
0.03564121574163437,
-0.002176498295739293,
0.024825740605592728,
-0.02189691923558712,
0.0004820124013349414,
0.008703000843524933,
0.08505967259407043,
0.03231018781661987,
0.005669715814292431,
0.007304409984499216,
-0.08347161114215851,
0.0053979987278580666,
0.03416597470641136,
-0.02469012141227722,
-0.0009075382258743048,
-0.014741534367203712,
-0.0035408022813498974,
0.04458720237016678,
-0.00619680667296052,
-0.052087824791669846,
0.061395809054374695,
0.021194659173488617,
-0.02854926697909832,
0.042876143008470535,
0.0027602792251855135,
-0.07148832082748413,
0.05409156531095505,
0.040417470037937164,
0.03300200775265694,
-0.034208524972200394,
-0.03802639618515968,
0.024296913295984268,
-0.014570895582437515,
-0.04107150435447693,
-0.020243410021066666,
0.03479280695319176,
-0.01281252596527338,
-0.05471859127283096,
0.018152248114347458,
0.03616243600845337,
0.010639199987053871,
-0.010047804564237595,
-0.002862013643607497,
-0.01358875259757042,
0.0028022925835102797,
0.0026399760972708464,
-0.024938741698861122,
0.009948093444108963,
0.010118436999619007,
-0.02913977950811386,
0.0036464936565607786,
0.04593707621097565,
0.07545142620801926,
-0.02846991829574108,
0.023651419207453728,
-0.011503439396619797,
-0.03624848276376724,
0.016820207238197327,
0.022627543658018112,
0.026041202247142792,
0.04142451286315918,
0.007073471788316965,
-0.07980307936668396,
-0.012688376940786839,
0.07720731198787689,
0.00005959925692877732,
0.0047098021022975445,
0.008026037365198135,
0.03350462764501572,
-0.055923622101545334,
0.023769155144691467,
-0.060263361781835556,
-0.025875017046928406,
-0.006865811999887228,
0.033962078392505646,
0.028581202030181885
] |
Séries / Divisions :
RSA - BASE ; BAREME
Texte :
Pour l'imposition des revenus de l'année 2022, les barèmes d'évaluation forfaitaire de l'avantage en nature « nourriture » et « logement » sont mis à jour. Il est rappelé que le montant des frais de repas admis en déduction des traitements et salaires au titre des frais réels peut, par tolérance, être évalué suivant le barème forfaitaire de l'avantage en nature « nourriture ».
Actualité liée :
X
Documents liés :
BOI-BAREME-000002 : BAREME - RSA - Barème d'évaluation forfaitaire de l'avantage en nature « logement »
BOI-BAREME-000014 : BAREME - RSA - Barème d'évaluation forfaitaire de l'avantage en nature « nourriture »
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00018
|
https://bofip.impots.gouv.fr/bofip/13482-PGP.html/ACTU-2022-00018
|
2022-05-23 00:00:00
|
605634141f97c54548907c786bb88d1d190ed29518b1f5bc78b3b11cf63bb99f
|
[
-0.051453523337841034,
-0.043080490082502365,
-0.02279089018702507,
-0.025156935676932335,
-0.04262177273631096,
-0.051686715334653854,
-0.018176410347223282,
0.06596019864082336,
0.06252411752939224,
-0.06966962665319443,
0.02918863669037819,
0.017226720228791237,
-0.06541403383016586,
0.04683411121368408,
-0.08920341730117798,
-0.062485191971063614,
0.07906527817249298,
-0.0002465094730723649,
-0.00907894503325224,
0.0032868925482034683,
0.05561886727809906,
0.06291216611862183,
0.005235407501459122,
0.020400648936629295,
0.02325601503252983,
0.06622116267681122,
0.0661277323961258,
-0.0849180519580841,
-0.005556108430027962,
0.004618909675627947,
-0.045856282114982605,
-0.08160426467657089,
0.03459729999303818,
0.05708689987659454,
0.0686490461230278,
-0.011923263780772686,
-0.006576768588274717,
0.03666815906763077,
0.006524395197629929,
-0.031078213825821877,
0.06443695724010468,
0.016903135925531387,
0.03861523047089577,
0.04766880348324776,
0.013453101739287376,
0.03348376601934433,
-0.03127362206578255,
0.09487111866474152,
-0.02055572345852852,
0.07601699233055115,
-0.04388135299086571,
0.04104287549853325,
-0.010870599187910557,
-0.04459196701645851,
0.029760006815195084,
0.003276468487456441,
-0.09535138309001923,
0.05459202453494072,
0.09512301534414291,
-0.021104101091623306,
-0.01622757315635681,
-0.0024876154493540525,
-0.034546613693237305,
-0.0005971145583316684,
-0.018228119239211082,
0.005833824165165424,
-0.00784109253436327,
0.015500864014029503,
0.056368160992860794,
0.0024588496889919043,
0.006731697358191013,
-0.0043029640801250935,
0.0024870983324944973,
0.041577450931072235,
-0.002253877930343151,
0.05642073601484299,
0.009740878827869892,
-0.005090231541544199,
0.021466707810759544,
0.025189382955431938,
-0.0444798581302166,
-0.015839653089642525,
0.03171949461102486,
-0.02795821987092495,
-0.022923970595002174,
-0.0015373070491477847,
-0.02687015011906624,
0.04527398943901062,
0.005913864355534315,
0.05770476907491684,
0.036026231944561005,
0.01857231743633747,
-0.050163596868515015,
0.006090132053941488,
0.004212492611259222,
-0.010129445232450962,
-0.031248798593878746,
0.01967398077249527,
0.026886524632573128,
0.05868871882557869,
0.0008486272417940199,
0.006899298634380102,
0.0240782443434,
0.007413825951516628,
0.013355689123272896,
-0.06814265996217728,
-0.032501693814992905,
-0.032391034066677094,
-0.053863223642110825,
0.03343208506703377,
-0.0188771840184927,
-0.05415691062808037,
-0.02771659940481186,
-0.00325430347584188,
0.02760464698076248,
0.0166083462536335,
0.04970882460474968,
-0.0687948539853096,
0.013514665886759758,
0.05501033738255501,
0.005604439880698919,
0.04664820060133934,
-0.023061532527208328,
0.02732713706791401,
-0.13398689031600952,
0.003777222940698266,
0.036932025104761124,
0.013515620492398739,
-0.005736347287893295,
-0.08621920645236969,
0.11114098131656647,
0.04946636036038399,
0.050700388848781586,
-0.060395240783691406,
-0.03481679409742355,
0.0504470020532608,
-0.014204173348844051,
0.02530999295413494,
-0.0015174852451309562,
0.008003968745470047,
-0.05471025034785271,
0.04301362857222557,
-0.03620113432407379,
0.018160520121455193,
0.06401523947715759,
0.0013872041599825025,
0.01957235112786293,
-0.020113470032811165,
0.03170798346400261,
-0.01591089554131031,
-0.0299404114484787,
0.0059293354861438274,
-0.008777635172009468,
-0.05749570205807686,
0.029401926323771477,
0.027989253401756287,
-0.04983796924352646,
0.10348566621541977,
-0.021438300609588623,
-0.039497554302215576,
0.019553283229470253,
0.0018626267556101084,
-0.015688814222812653,
-0.05925964564085007,
-0.06692097336053848,
-0.08597498387098312,
0.005253267008811235,
-0.0623784065246582,
-0.029061537235975266,
0.03626571595668793,
-0.02847306616604328,
0.020667918026447296,
-0.002112477784976363,
-0.010678799822926521,
-0.02727378159761429,
0.0016865215729922056,
-0.033036008477211,
-0.03518814221024513,
-0.03797619417309761,
0.05670992657542229,
0.007049799896776676,
-0.095918670296669,
0.01469320897012949,
-0.01098509132862091,
0.04830557852983475,
-0.07007772475481033,
-0.020094549283385277,
-0.024492261931300163,
0.004029324743896723,
-0.019064774736762047,
-0.04411323368549347,
-0.027880573645234108,
-0.0775560513138771,
0.016696544364094734,
0.0007246833993121982,
-0.014244548045098782,
-0.04093410447239876,
0.046127237379550934,
0.024325713515281677,
-0.0426693856716156,
-0.02366691455245018,
0.04051899537444115,
0.006690232548862696,
0.020207583904266357,
0.024718329310417175,
-0.05099278315901756,
0.008094143122434616,
0.010461194440722466,
-0.0713687390089035,
0.03771021217107773,
0.045293428003787994,
-0.0004761920718010515,
0.00786946527659893,
-0.04414638131856918,
-0.0325874388217926,
-0.01077492255717516,
-0.009834411554038525,
-0.03229827061295509,
0.04002056270837784,
-0.032804615795612335,
-0.017319565638899803,
-0.006572485901415348,
-0.054272036999464035,
-0.06718498468399048,
0.0676831305027008,
0.04635610803961754,
-0.007507915608584881,
0.00008927710587158799,
0.03385643661022186,
-0.03160005062818527,
0.01290261372923851,
-0.06784874200820923,
0.014031585305929184,
-0.051043931394815445,
0.0319102481007576,
-0.015369451604783535,
-0.013681825250387192,
0.020792409777641296,
0.0008270011749118567,
0.026369281113147736,
0.007124914322048426,
0.001812038361094892,
0.030339330434799194,
-0.008629804477095604,
0.055892135947942734,
-0.062265463173389435,
-0.016067681834101677,
-0.03756175935268402,
-0.031867172569036484,
0.08610089123249054,
-0.010330555960536003,
0.024987535551190376,
-0.032320257276296616,
0.05361878126859665,
-0.06338338553905487,
-0.03414562717080116,
0.019111208617687225,
0.002534763189032674,
0.0006077252910472453,
0.0024589509703218937,
0.011095508933067322,
-0.02591358870267868,
-0.02574419043958187,
0.036680735647678375,
0.022964628413319588,
-0.07894477993249893,
-0.0023865224793553352,
-0.010302814655005932,
-0.04535685479640961,
0.05191526189446449,
-0.02228715270757675,
0.0327017605304718,
0.006625209469348192,
-0.00047317196731455624,
-0.03197824954986572,
0.0033252888824790716,
-0.029663236811757088,
-0.018858136609196663,
0.0027725882828235626,
-0.002593649784103036,
-0.006631643045693636,
-0.012231597676873207,
-0.01935725100338459,
0.058075979351997375,
0.002351243980228901,
0.027919327840209007,
-0.025504115968942642,
-0.010775111615657806,
0.013483166694641113,
0.07218394428491592,
0.00034236261853948236,
-0.006654379423707724,
0.020708145573735237,
0.013150407001376152,
-0.02519216760993004,
-0.01465503592044115,
-0.017038995400071144,
0.029773173853754997,
0.02533956617116928,
-0.0075801764614880085,
-0.008978409692645073,
-0.003374367719516158,
0.04727345332503319,
-0.03793393447995186,
-0.000036447479942580685,
0.010571053251624107,
0.00398030411452055,
-0.023142362013459206,
-0.014900743030011654,
0.04491140693426132,
-0.009859472513198853,
0.04143112525343895,
-0.01855163648724556,
-0.04360700026154518,
0.05771781504154205,
0.051045291125774384,
0.015677329152822495,
-0.04443035647273064,
-0.01935112103819847,
-0.029513617977499962,
-0.034734804183244705,
0.06314930319786072,
-0.013187709264457226,
-0.007119523826986551,
-0.016160747036337852,
-0.017625071108341217,
-0.003911179024726152,
0.0024158922024071217,
-0.017264248803257942,
0.012100213207304478,
-0.019432203844189644,
0.030398055911064148,
0.015121974050998688,
-0.05007672309875488,
0.024199755862355232,
0.0319175086915493,
0.005771173629909754,
0.007754928432404995,
0.01605938747525215,
0.03912002593278885,
-0.0038503222167491913,
0.008275323547422886,
-0.0569302998483181,
-0.03192342817783356,
0.06278519332408905,
-0.046471886336803436,
0.03586162254214287,
-0.00006243345706025138,
0.029932089149951935,
-0.008708531968295574,
-0.01179921068251133,
-0.02629123255610466,
0.019296156242489815,
0.11303579807281494,
-0.014363556168973446,
-0.009428460150957108,
-0.01055324450135231,
-0.021824102848768234,
-0.02709999494254589,
0.010629101656377316,
0.0023996711242944,
-0.048178404569625854,
-0.020857250317931175,
0.026544025167822838,
-0.001410338911227882,
-0.006775109097361565,
0.026333626359701157,
0.002661430276930332,
0.042747899889945984,
-0.006056326441466808,
0.03231460973620415,
-0.01557483896613121,
-0.01423043292015791,
0.07208201289176941,
0.0078580342233181,
0.03944610431790352,
0.03238723427057266,
0.04099918529391289,
0.030886201187968254,
-0.02299642004072666,
0.022120198234915733,
-0.061658021062612534,
0.017935695126652718,
0.03617448732256889,
0.021071502938866615,
0.06551811844110489,
-0.0070394850336015224,
-0.0002565640024840832,
-0.013508453965187073,
0.025842688977718353,
-0.010381543077528477,
-0.009493188001215458,
0.011921544559299946,
0.02330487035214901,
0.01055159792304039,
0.01894351840019226,
0.01968381553888321,
0.06095774844288826,
0.021638844162225723,
0.010882418602705002,
-0.029861217364668846,
0.01155494898557663,
0.03444920480251312,
0.05754954740405083,
0.028879212215542793,
0.023560145869851112,
0.028527604416012764,
-0.04559529945254326,
-0.02838902361690998,
0.021242231130599976,
0.03902245685458183,
-0.044669732451438904,
0.07307057827711105,
-0.049483638256788254,
0.037074264138936996,
0.0041847568936645985,
0.03353685885667801,
0.010879207402467728,
0.1248619481921196,
-0.013582194223999977,
-0.00801023468375206,
-0.024299321696162224,
0.008195928297936916,
-0.03290366753935814,
-0.016666721552610397,
0.032582905143499374,
0.006079081911593676,
0.0681227445602417,
-0.01001425739377737,
-0.009425596334040165,
-0.009311772882938385,
0.006182921584695578,
-0.0036120738368481398,
-0.007643509190529585,
-0.07021172344684601,
0.01889161579310894,
0.02954500913619995,
0.07416526228189468,
0.015875782817602158,
0.007142297923564911,
0.042277127504348755,
-0.004204460419714451,
0.011624502949416637,
-0.0706549882888794,
-0.007624796126037836,
-0.0438569150865078,
-0.01271187886595726,
0.04344606772065163,
-0.0009311134344898164,
0.04301933944225311,
-0.07853773981332779,
0.030556295067071915,
-0.0006284146220423281,
-0.00511484919115901,
0.02720898762345314,
-0.044405076652765274,
-0.022485489025712013,
0.0213063582777977,
-0.0044402130879461765,
-0.02421792969107628,
-0.031097261235117912,
0.0033923261798918247,
-0.04591653496026993,
-0.050839561969041824,
0.053609367460012436,
0.019252734258770943,
0.010977409780025482,
0.016030840575695038,
-0.006689486093819141,
-0.05288325250148773,
0.030486252158880234,
-0.0014374892925843596,
-0.014610733836889267,
0.017420941963791847,
0.004515855107456446,
-0.015363497659564018,
0.04032905399799347,
0.008886974304914474,
0.028608936816453934,
0.020956555381417274,
-0.04712741822004318,
0.02028944157063961,
0.011133690364658833,
0.05938773229718208,
0.007233842276036739,
0.01403399184346199,
-0.018315864726901054,
-0.02971814200282097,
0.0380401611328125,
-0.01486273854970932,
-0.026846790686249733,
0.048538241535425186,
0.027012640610337257,
-0.0697474479675293,
0.028583349660038948,
0.005796853452920914,
-0.006446457467973232,
-0.03528517484664917,
0.04664149507880211,
0.012473469600081444,
-0.055494602769613266,
-0.012010939419269562,
-0.009161513298749924,
0.05642760917544365,
0.0463552363216877,
-0.03896600380539894,
0.07594304531812668,
0.004707351792603731,
-0.01334249135106802,
-0.0075655169785022736,
-0.05108092352747917,
-0.05197153985500336,
-0.03980572149157524,
-0.038831569254398346,
0.03733495622873306,
0.003316478803753853,
-0.0013919376069679856,
0.006711517460644245,
0.021235745400190353,
0.042327892035245895,
0.015038549900054932,
-0.00434467475861311,
-0.03340373560786247,
0.022559771314263344,
-0.017133750021457672,
-0.04544321820139885,
0.05112612619996071,
0.02039239928126335,
0.05478307604789734,
0.008452395908534527,
0.015294094569981098,
0.028543172404170036,
0.023244917392730713,
-0.043251242488622665,
-0.0024586610961705446,
0.0025980251375585794,
0.017986513674259186,
0.07877539843320847,
0.030278116464614868,
0.002952492330223322,
-0.05844971537590027,
-0.007447659038007259,
0.00020829531422350556,
-0.019616395235061646,
-0.0029050845187157393,
0.04615304246544838,
0.02213338389992714,
0.008151090703904629,
-0.013587035238742828,
-0.048046182841062546,
0.0495765246450901,
0.031810443848371506,
0.05891339108347893,
0.037753086537122726,
-0.01762443222105503,
-0.010973017662763596,
0.027637705206871033,
0.00567052373662591,
-0.03843266889452934,
0.06645176559686661,
-0.020318947732448578,
-0.04939991980791092,
-0.02176656201481819,
-0.028459705412387848,
0.04409118741750717,
0.020331842824816704,
-0.0026412426959723234,
-0.01486403401941061,
0.01020205207169056,
0.010983862914144993,
-0.034496013075113297,
0.03809741511940956,
-0.009469137527048588,
-0.0033237396273761988,
0.0038354333955794573,
-0.039073485881090164,
-0.01976589486002922,
-0.07219758629798889,
-0.026364507153630257,
-0.035886406898498535,
-0.0025650504976511,
-0.04269694164395332,
-0.008410129696130753,
0.0315912626683712,
-0.06484388560056686,
-0.032873205840587616,
-0.05894732475280762,
0.06554708629846573,
0.03472663089632988,
-0.007560255937278271,
-0.044367894530296326,
-0.02663877233862877,
-0.026203205808997154,
-0.03204100579023361,
0.03979174792766571,
0.011944694444537163,
0.02230505459010601,
-0.027775486931204796,
0.009735513478517532,
-0.05853855982422829,
0.00371212768368423,
-0.0278307031840086,
-0.056604109704494476,
0.00798713881522417,
0.02568935975432396,
0.013881412334740162,
-0.006952805444598198,
-0.0026052703615278006,
-0.019159628078341484,
0.031159890815615654,
-0.03474414348602295,
0.013910150155425072,
0.0040087345987558365,
0.004971804562956095,
-0.03157547116279602,
0.011330824345350266,
-0.08126811683177948,
-0.029407745227217674,
0.002161288633942604,
0.009363409131765366,
-0.0319054089486599,
0.03016074188053608,
0.06576723605394363,
-0.0010171803878620267,
-0.03425562381744385,
0.03356809914112091,
-0.0206721443682909,
-0.027304500341415405,
-0.04579180106520653,
-0.034834858030080795,
-0.04439269378781319,
-0.04749409109354019,
-0.0174599289894104,
-0.0004461417265702039,
-0.06182781234383583,
0.00798008032143116,
-0.02471093088388443,
-0.014189327135682106,
0.019523663446307182,
-0.030080309137701988,
-0.006173420697450638,
-0.005794154014438391,
-0.013047682121396065,
0.004333330783993006,
0.01691584102809429,
0.04543118551373482,
0.02231876738369465,
0.03538830205798149,
-0.02258671633899212,
-0.003327665850520134,
0.029792804270982742,
-0.022273603826761246,
-0.008519472554326057,
0.013508163392543793,
0.009251943789422512,
-0.018115157261490822,
-0.006482233293354511,
-0.013870318420231342,
0.061734072864055634,
0.06797480583190918,
0.05308239161968231,
0.04607231914997101,
0.09976861625909805,
-0.038893669843673706,
-0.04638082534074783,
-0.013182000257074833,
0.006556509993970394,
0.029286876320838928,
0.04459827393293381,
0.021498356014490128,
-0.008153973147273064,
0.013620738871395588,
0.02935216762125492,
-0.013418741524219513,
-0.022228345274925232,
-0.030977636575698853,
0.07309383898973465,
-0.011941052973270416,
-0.0028242506086826324,
-0.02478182315826416,
0.04650687798857689,
-0.0025072884745895863,
0.0024589383974671364,
0.023114636540412903,
0.031239919364452362,
-0.017771413549780846,
-0.02423330955207348,
0.009530734270811081,
0.013367020525038242,
0.009774459525942802,
-0.00182619271799922,
0.04915798082947731,
0.0064159538596868515,
-0.0013810613891109824,
0.02802344597876072,
-0.028275977820158005,
0.02315237931907177,
0.009400197304785252,
0.03360041230916977,
-0.010467199608683586,
-0.001793986069969833,
-0.03484079986810684,
-0.038880135864019394,
0.06774795055389404,
0.02619137428700924,
-0.020695192739367485,
0.03838833421468735,
0.02833196334540844,
0.007454776670783758,
0.015618278644979,
0.036908846348524094,
-0.0018667284166440368,
0.021807175129652023,
0.02520991489291191,
-0.016639376059174538,
0.0363786481320858,
-0.010816008783876896,
0.0008652055985294282,
-0.008413190953433514,
0.07225049287080765,
0.04650378227233887,
0.008766175247728825,
-0.015331228263676167,
0.02795352041721344,
-0.06204056367278099,
0.002837656531482935,
0.0555708184838295,
0.03273414075374603,
-0.017987441271543503,
0.010276392102241516,
-0.06275157630443573,
0.0140935517847538,
0.0065645333379507065,
-0.0119825704023242,
-0.003213206073269248,
-0.01690438762307167,
0.02064758539199829,
-0.010547736659646034,
-0.025533875450491905,
-0.056687865406274796,
0.005871607922017574,
-0.038510095328092575,
0.02105090394616127,
0.10303189605474472,
0.0209927037358284,
-0.046090736985206604,
0.0419318713247776,
-0.022221850231289864,
0.06133611872792244,
0.013266627676784992,
-0.03610789030790329,
0.029859067872166634,
-0.00643277820199728,
0.022272633388638496,
0.03239516541361809,
-0.011395620182156563,
-0.005175215657800436,
-0.030202554538846016,
0.0060431258752942085,
0.004235140047967434,
-0.06793233752250671,
-0.0672476664185524,
0.05843696370720863,
-0.05882815271615982,
-0.017512748017907143,
-0.01865433342754841,
0.033858008682727814,
0.04319444298744202
] |
Série / Division :
REC - SOLID
Texte :
Des précisions en matière de prescription de l'action de droit commun et de l'action en recouvrement à l'égard des associés de sociétés en nom collectif sont apportées aux commentaires doctrinaux.
Actualité liée :
X
Document lié :
BOI-REC-SOLID-20-10-20 : REC - Solidarités diverses et actions patrimoniales - Mise en œuvre de la solidarité de paiement - Actions contre les associés et les liquidateurs amiables et responsabilité des détenteurs et séquestres de fonds - Responsabilité des associés de sociétés en nom collectif, des dépositaires publics, séquestres et liquidateurs amiables
Signataire du document lié :
Séverine Reymund, cheffe du bureau droits et outils du recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00260
|
https://bofip.impots.gouv.fr/bofip/13311-PGP.html/ACTU-2021-00260
|
2022-06-01 00:00:00
|
86944781be832248bba6771d6d49c5d5f5d3843773083cf6b680f44c15cc469d
|
[
-0.06813185662031174,
0.05914948135614395,
-0.05110970884561539,
0.036967430263757706,
-0.04695340245962143,
-0.056825727224349976,
-0.01842951774597168,
0.03784765675663948,
0.051070667803287506,
0.006051544565707445,
-0.06057026609778404,
0.07553504407405853,
-0.017163507640361786,
0.01799885556101799,
-0.10226988792419434,
0.05301743373274803,
0.10373251885175705,
-0.0033123199827969074,
-0.02550427056849003,
0.00013962930825073272,
0.07047756761312485,
0.01613740250468254,
0.02833731658756733,
-0.05591956526041031,
0.024413522332906723,
0.08772467076778412,
0.12417551875114441,
-0.08350906521081924,
-0.006271506194025278,
-0.06062423810362816,
-0.023775393143296242,
-0.010152194648981094,
0.036583591252565384,
-0.004823537077754736,
0.003632928943261504,
0.009729007259011269,
-0.02704683132469654,
0.060594797134399414,
0.01907571218907833,
-0.03930255398154259,
0.10629846155643463,
0.004725385457277298,
0.008575485087931156,
0.01120852679014206,
-0.031219281256198883,
0.014659455046057701,
-0.0297880619764328,
0.03513624891638756,
-0.014642341993749142,
0.03704950585961342,
-0.0677967518568039,
0.004973923787474632,
0.019737035036087036,
0.03335975110530853,
-0.006809859070926905,
-0.0057935514487326145,
-0.09487596154212952,
0.09634049236774445,
0.06807879358530045,
-0.04972763732075691,
-0.00790784228593111,
-0.002831077668815851,
-0.04857383668422699,
-0.012499774806201458,
0.03812467306852341,
0.009374362416565418,
0.005851068068295717,
0.005628024227917194,
0.1507037878036499,
0.0609569326043129,
-0.005152706988155842,
0.032645732164382935,
0.01650875061750412,
0.03141507878899574,
0.08286614716053009,
0.014690014533698559,
-0.01351506169885397,
0.03647547587752342,
0.045566655695438385,
0.02561071328818798,
-0.0625404417514801,
-0.029360242187976837,
0.011530079878866673,
0.0034215878695249557,
0.0005700945039279759,
0.019516635686159134,
-0.039170388132333755,
-0.11025344580411911,
0.051655128598213196,
-0.0075043607503175735,
0.0033166632056236267,
0.0391051359474659,
-0.0014757484896108508,
0.0323919840157032,
-0.00465264730155468,
0.0744623914361,
-0.04228406772017479,
0.008411657065153122,
0.04628290235996246,
0.0010726734763011336,
0.01841171644628048,
-0.012014894746243954,
-0.010677716694772243,
-0.04515247419476509,
-0.011815045960247517,
-0.06884056329727173,
0.020476996898651123,
-0.02656029909849167,
-0.011320222169160843,
-0.003151828655973077,
-0.019802695140242577,
-0.033810392022132874,
-0.0354338176548481,
-0.024488002061843872,
-0.012316117994487286,
0.0876733735203743,
0.017533835023641586,
-0.04233277589082718,
0.052029725164175034,
0.009864624589681625,
-0.0040341876447200775,
-0.04122583195567131,
-0.06056442856788635,
0.015394984744489193,
-0.04865138232707977,
0.011094893328845501,
0.048685114830732346,
-0.04189766198396683,
-0.00957532599568367,
-0.07728433609008789,
0.09495516121387482,
0.0020372599828988314,
0.00859007891267538,
-0.05690653249621391,
-0.010361157357692719,
-0.04340152442455292,
-0.00874341931194067,
0.09838486462831497,
0.01731506921350956,
-0.01572071760892868,
-0.004476313013583422,
-0.011645864695310593,
-0.0712176039814949,
0.0032345287036150694,
0.00707217026501894,
0.025902273133397102,
-0.024217646569013596,
-0.0587964691221714,
0.054893217980861664,
0.09850204735994339,
0.008937180042266846,
0.020530948415398598,
0.005161481909453869,
0.006125555373728275,
-0.005225146654993296,
-0.05972640588879585,
0.02265545167028904,
0.023473480716347694,
-0.04216381907463074,
-0.03390423581004143,
0.046173445880413055,
-0.08318209648132324,
-0.016256073489785194,
-0.030941495671868324,
0.018496422097086906,
-0.05339623615145683,
-0.03984185308218002,
0.050152137875556946,
0.042904164642095566,
0.006945900619029999,
-0.02966594509780407,
0.04383482038974762,
0.01784997247159481,
-0.023456614464521408,
-0.01391605194658041,
-0.017259400337934494,
0.01427657250314951,
0.04734579101204872,
-0.029619591310620308,
0.0645713210105896,
0.00841087382286787,
-0.0579729788005352,
-0.020435083657503128,
0.016307851299643517,
0.06221214309334755,
-0.002337175654247403,
-0.017502885311841965,
0.0030044729355722666,
-0.0033900670241564512,
0.0026273876428604126,
-0.014248580671846867,
-0.007404735777527094,
-0.07867368310689926,
-0.0005663356278091669,
-0.004211777821183205,
-0.02900558151304722,
-0.03244965523481369,
0.04388922080397606,
0.052422862499952316,
0.01626475527882576,
0.01029427070170641,
0.017121905460953712,
0.013375753536820412,
0.026417668908834457,
-0.028621219098567963,
-0.0407603494822979,
-0.05841168016195297,
0.05735974386334419,
0.022560933604836464,
-0.010891275480389595,
0.03610572963953018,
-0.02846442349255085,
0.00865485891699791,
-0.007356334012001753,
-0.02712702564895153,
-0.016963211819529533,
-0.05157409980893135,
-0.017468467354774475,
0.05814173072576523,
-0.036690060049295425,
-0.016325926408171654,
-0.012742836959660053,
-0.019273782148957253,
0.005346544086933136,
0.014764268882572651,
0.022714905440807343,
0.0014626301126554608,
0.01391651388257742,
0.03257390856742859,
0.010102045722305775,
-0.008199451491236687,
-0.0020033272448927164,
0.0231960266828537,
-0.039052918553352356,
-0.004503518342971802,
0.014178910292685032,
0.001776385586708784,
0.01599714532494545,
0.02832327038049698,
0.02956450916826725,
0.0033886758610606194,
-0.0041561550460755825,
0.050051089376211166,
0.020979363471269608,
0.01952473446726799,
0.0105979572981596,
-0.036187946796417236,
-0.041734591126441956,
-0.06882975995540619,
-0.03775183856487274,
-0.04358958080410957,
0.023234540596604347,
0.012808136641979218,
0.014307856559753418,
0.01590522937476635,
0.00555974617600441,
0.013909094035625458,
-0.033348292112350464,
-0.021979354321956635,
-0.012582606635987759,
0.006809514947235584,
-0.007302672136574984,
-0.013614315539598465,
0.023883143439888954,
0.03111637383699417,
-0.06017652153968811,
0.06481737643480301,
-0.06061621382832527,
-0.03644035756587982,
0.005482135806232691,
-0.05039253085851669,
0.06834966689348221,
-0.0013339290162548423,
0.08016059547662735,
-0.02582818642258644,
-0.0017344156512990594,
0.006928547285497189,
-0.018190225586295128,
0.03463785722851753,
0.01888807862997055,
-0.0018541387980803847,
-0.021267302334308624,
-0.048404667526483536,
0.005882892291992903,
-0.023619258776307106,
0.006976102478802204,
0.035391006618738174,
0.0017013050382956862,
-0.029260005801916122,
0.014618588611483574,
-0.017758233472704887,
-0.02743210829794407,
0.0020807869732379913,
0.04490914195775986,
0.022737396880984306,
-0.012236453592777252,
-0.03013385832309723,
0.00011478261149022728,
0.011294667609035969,
-0.01640690490603447,
-0.02861758880317211,
-0.03579554334282875,
0.017977343872189522,
0.014637801796197891,
-0.016611147671937943,
-0.039640385657548904,
-0.04601750522851944,
-0.03409067913889885,
-0.011864179745316505,
0.022814540192484856,
-0.060162048786878586,
-0.0010512889130041003,
0.011242516338825226,
0.014514031819999218,
0.08270382881164551,
0.0451892614364624,
-0.009555282071232796,
0.044626910239458084,
-0.045948807150125504,
-0.08424556255340576,
0.04761287942528725,
0.09515142440795898,
-0.005188445560634136,
0.030747152864933014,
-0.026775188744068146,
-0.0152316028252244,
0.00950962956994772,
0.004238172899931669,
-0.04594060033559799,
-0.007530181668698788,
-0.02438242919743061,
0.02422700822353363,
0.0064703598618507385,
-0.053966961801052094,
0.03424902260303497,
0.02849670499563217,
-0.003987086471170187,
-0.023938775062561035,
0.012861731462180614,
0.030560646206140518,
0.04164313152432442,
-0.017738591879606247,
-0.06267758458852768,
-0.014866668730974197,
0.066954106092453,
0.02584914118051529,
0.05164352431893349,
-0.013420729897916317,
0.02799232490360737,
-0.011271797120571136,
0.035158902406692505,
0.03248456493020058,
0.019850989803671837,
0.003988736309111118,
0.051377903670072556,
-0.03091319277882576,
-0.006184470374137163,
0.016007153317332268,
-0.012074055150151253,
0.031756043434143066,
0.014508253894746304,
-0.047671109437942505,
-0.011304227635264397,
0.052835289388895035,
-0.0083790123462677,
0.014441696926951408,
0.006196151953190565,
0.03230740502476692,
0.0028859071899205446,
0.005223154090344906,
-0.022574475035071373,
0.026021920144557953,
-0.011800898239016533,
0.029156973585486412,
-0.028946593403816223,
-0.008421729318797588,
0.009516485966742039,
0.04273078963160515,
-0.00035615405067801476,
-0.015048399567604065,
0.008019392378628254,
-0.061443399637937546,
0.033771857619285583,
-0.0463956855237484,
0.01678723283112049,
0.007049430161714554,
-0.014804014936089516,
-0.024591758847236633,
0.015589193440973759,
-0.003191337687894702,
0.004520053043961525,
-0.03715880215167999,
-0.004954369273036718,
0.0226654801517725,
0.01836128905415535,
-0.0027306070551276207,
0.00032104094862006605,
0.019194113090634346,
-0.020837247371673584,
0.023436207324266434,
-0.058524489402770996,
-0.013823135755956173,
0.049404773861169815,
0.07161664217710495,
-0.00809673685580492,
-0.010423828847706318,
0.03406672552227974,
-0.026556869968771935,
-0.02040131203830242,
0.002862314460799098,
0.04461773484945297,
0.04390474781394005,
0.020253147929906845,
-0.002889617346227169,
-0.008796081878244877,
0.03839806467294693,
0.02128767780959606,
-0.04075677692890167,
0.15890391170978546,
-0.062450967729091644,
0.023754145950078964,
-0.012727874331176281,
0.017315106466412544,
-0.06443513184785843,
-0.041567668318748474,
0.0018252268200740218,
0.036796554923057556,
0.02703556977212429,
-0.045126479119062424,
0.0853196308016777,
-0.03079935722053051,
0.07468537986278534,
0.059420641511678696,
-0.04955342039465904,
-0.04173887521028519,
0.012495404109358788,
-0.085239939391613,
-0.018436618149280548,
0.014687984250485897,
-0.015857921913266182,
-0.020290592685341835,
0.016074031591415405,
0.035463254898786545,
-0.05852828547358513,
0.008117671124637127,
-0.0181305892765522,
-0.015163233503699303,
0.04861568659543991,
0.03576938062906265,
0.011671653017401695,
-0.013291415758430958,
-0.007497847545892,
-0.027993828058242798,
-0.01675141602754593,
0.03151458501815796,
0.006975692696869373,
-0.018338318914175034,
0.027201617136597633,
-0.006463527679443359,
-0.014455812983214855,
-0.007467266172170639,
-0.02855607122182846,
-0.020168129354715347,
-0.038551852107048035,
-0.01382533274590969,
-0.015213221311569214,
0.03193129599094391,
0.022500868886709213,
0.039099663496017456,
0.00890356581658125,
0.05067186430096626,
-0.001606288249604404,
-0.011477500200271606,
-0.03351058065891266,
-0.033040765672922134,
0.029391732066869736,
0.006173363886773586,
0.028834329918026924,
0.029901640489697456,
0.0025517770554870367,
0.01480641309171915,
0.010749799199402332,
-0.03266870602965355,
0.01932605542242527,
-0.013489888980984688,
0.020199351012706757,
0.005098877474665642,
-0.06671993434429169,
0.0008856317144818604,
0.030807744711637497,
0.050967492163181305,
0.03467787802219391,
0.010239903815090656,
0.007005866151303053,
0.0035525199491530657,
-0.0033028782345354557,
0.0015739003429189324,
-0.01651507243514061,
0.01714862510561943,
0.003721541026607156,
-0.02133411169052124,
-0.019325489178299904,
-0.01917778141796589,
0.0690075159072876,
0.020882001146674156,
-0.013089722022414207,
0.07803934067487717,
-0.013164079748094082,
0.028615638613700867,
-0.05138619989156723,
-0.009047421626746655,
-0.03493308275938034,
-0.009453549049794674,
0.021202415227890015,
-0.05389177426695824,
-0.019899968057870865,
-0.03115716762840748,
0.010744278319180012,
-0.06707149744033813,
-0.01054516900330782,
0.05018659681081772,
-0.037784457206726074,
-0.03236440569162369,
0.00884272437542677,
-0.029297446832060814,
-0.07764594256877899,
-0.021487317979335785,
0.048313334584236145,
0.010012822225689888,
-0.007907422259449959,
0.06629800796508789,
-0.006756373215466738,
0.03303280100226402,
0.001908932696096599,
-0.030967624858021736,
0.0012356960214674473,
-0.01665531098842621,
0.03001343458890915,
0.015139060094952583,
-0.04223819077014923,
-0.04312102496623993,
0.01608997769653797,
-0.0034486744552850723,
-0.028840212151408195,
-0.018149787560105324,
-0.020849015563726425,
0.06727360188961029,
-0.021770020946860313,
-0.03510938957333565,
-0.02719234861433506,
0.022861603647470474,
0.06517503410577774,
0.005959691014140844,
0.027622735127806664,
-0.016501648351550102,
-0.022885914891958237,
-0.011670105159282684,
-0.058469317853450775,
0.016729766502976418,
0.08146907389163971,
-0.020012883469462395,
-0.00883699581027031,
-0.029944851994514465,
-0.02028421312570572,
-0.0001867763203335926,
-0.0036698232870548964,
-0.02383342944085598,
0.03462354838848114,
0.017227841541171074,
0.0032021214719861746,
0.032903462648391724,
0.05594358220696449,
0.01626472920179367,
0.04104376584291458,
-0.06427256017923355,
-0.022384213283658028,
-0.046831078827381134,
-0.05590523034334183,
-0.03000248409807682,
-0.0009333098423667252,
-0.005189880728721619,
-0.00533992750570178,
0.018052006140351295,
-0.006338902283459902,
0.026599155738949776,
0.024305636063218117,
-0.046822138130664825,
0.05629557743668556,
-0.013188145123422146,
0.021676836535334587,
0.0010096390033140779,
0.011309754103422165,
0.006907802075147629,
-0.012772176414728165,
0.05005975440144539,
-0.04294419661164284,
0.017337452620267868,
0.013769017532467842,
0.011493967846035957,
-0.016472991555929184,
0.0008826492703519762,
-0.02241053245961666,
-0.0455472432076931,
0.018454138189554214,
0.06788138300180435,
0.022584734484553337,
0.012221514247357845,
-0.04666156694293022,
-0.007564017549157143,
-0.027849696576595306,
0.03774074465036392,
-0.0012265980476513505,
-0.0002646485227160156,
0.018453525379300117,
0.0004950666916556656,
0.012979167513549328,
-0.04221233353018761,
-0.0509568527340889,
-0.007394378539174795,
0.03379717469215393,
-0.03457283973693848,
-0.009115309454500675,
0.029161572456359863,
0.03598030284047127,
-0.03624211251735687,
-0.005510343704372644,
0.005893837660551071,
-0.012066006660461426,
-0.058250244706869125,
-0.01088663935661316,
-0.002009968739002943,
-0.04026365652680397,
0.01358162984251976,
-0.03739485517144203,
-0.03782007843255997,
0.02527136355638504,
-0.021249400451779366,
-0.05479651689529419,
0.04604687541723251,
0.01696139946579933,
0.028905531391501427,
0.052478257566690445,
0.0073798117227852345,
-0.01632680557668209,
0.02722957171499729,
-0.016465352848172188,
0.018539082258939743,
0.030373405665159225,
-0.03390485420823097,
0.040233269333839417,
0.029765380546450615,
-0.029640421271324158,
0.01869089901447296,
-0.0010295611573383212,
-0.0017359863268211484,
0.0025245833676308393,
-0.020437447354197502,
-0.03433644771575928,
0.08931662142276764,
0.08978497236967087,
0.02439718320965767,
-0.006463191471993923,
0.07132169604301453,
-0.029116254299879074,
-0.046286892145872116,
0.029752720147371292,
0.04826449230313301,
-0.0036229968536645174,
0.045920275151729584,
0.04391349107027054,
0.002056397730484605,
0.027389880269765854,
-0.053130440413951874,
-0.023688752204179764,
-0.010240422561764717,
0.02825232408940792,
-0.0349406898021698,
-0.03694041073322296,
-0.016348574310541153,
0.04641961306333542,
-0.012958597391843796,
0.007914753630757332,
-0.031014762818813324,
0.020231232047080994,
0.017882848158478737,
-0.04616895318031311,
-0.012175009585916996,
0.009112526662647724,
0.016415590420365334,
-0.005677373614162207,
0.0312444306910038,
0.005207626614719629,
-0.005867538042366505,
0.018994053825736046,
0.023955292999744415,
-0.032805316150188446,
-0.019893066957592964,
-0.014096923172473907,
-0.0008068671450018883,
-0.00582401966676116,
-0.01572224125266075,
-0.02376861870288849,
-0.10404515266418457,
0.089431993663311,
0.051921673119068146,
0.01117301732301712,
0.020261304453015327,
-0.00413045147433877,
0.014451034367084503,
0.023487906903028488,
0.04171708598732948,
0.041258979588747025,
-0.030517173931002617,
-0.011411922052502632,
-0.02728365734219551,
0.031736165285110474,
0.008536716923117638,
0.029654279351234436,
0.043458208441734314,
0.04800310358405113,
-0.012079178355634212,
0.019905902445316315,
-0.010108244605362415,
0.01982806622982025,
0.0022565473336726427,
0.016841378062963486,
0.00935736857354641,
0.04522309824824333,
-0.0740833729505539,
-0.03425367921590805,
-0.015675362199544907,
-0.00780760170891881,
0.0329568088054657,
-0.004722528159618378,
0.007706190925091505,
-0.022507699206471443,
0.020144972950220108,
-0.026575619354844093,
-0.0028440288733690977,
-0.014870303682982922,
0.013945486396551132,
-0.014582350850105286,
-0.0072953226044774055,
0.009555166587233543,
0.019993199035525322,
-0.018035605549812317,
0.004451036918908358,
-0.03173934668302536,
-0.057371411472558975,
0.008759385906159878,
-0.023726895451545715,
0.03665146604180336,
-0.0034782690927386284,
0.07957866042852402,
0.03577730804681778,
-0.00034776172833517194,
0.0035522477701306343,
0.0541088730096817,
-0.03987069055438042,
0.012034586630761623,
-0.027304986491799355,
0.018500084057450294,
0.02150295116007328,
0.007241835352033377,
-0.041338544338941574,
-0.0437496192753315,
0.00579911470413208,
0.04890463501214981
] |
Série / Division :
RSA - CHAMP
Texte :
1/ Aux termes des dispositions du b du 19° ter de l'article 81 du code général des impôts (CGI) dans sa rédaction issue de l'article 128 de la loi n° 2021-1104 du 22 août 2021 portant lutte contre le dérèglement climatique et renforcement de la résilience face à ses effets, lorsque la prise en charge par l'employeur du « forfait mobilités durables » prévue à l'article L. 3261-3-1 du code du travail (C. trav.) est cumulée avec celle relative aux frais de transports en commun publics ou de services publics de location de vélos prévue à l'article L. 3261-2 du C. trav., l'exonération d'impôt sur le revenu de l'avantage résultant de ces deux prises en charge ne peut dépasser le montant maximum entre 600 € (en lieu et place de 500 €) et le montant de la prise en charge des frais de transports en commun publics ou de services publics de location de vélos exonéré en application du a du 19° ter de l'article 81 du CGI.
Cette disposition s'applique à compter de l'imposition des revenus de l'année 2021.
2/ Aux termes des dispositions du c du 19° ter de l'article 81 du CGI dans sa rédaction issue de l'article 4 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, la limite d'exonération d'impôt sur le revenu de l'avantage résultant de la prise en charge, par une collectivité territoriale, un établissement public de coopération intercommunale ou Pôle emploi, des frais de carburant ou d'alimentation de véhicules électriques engagés par les salariés, ou en tant que conducteur en covoiturage, pour leurs déplacements entre leur résidence habituelle et leur lieu de travail, est portée de 240 € à 310 €.
Cette disposition s'applique à l'imposition des revenus de l'année 2022.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-30-10-20 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications - Avantage résultant de la prise en charge des frais de trajet
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00038
|
https://bofip.impots.gouv.fr/bofip/13510-PGP.html/ACTU-2022-00038
|
2022-06-16 00:00:00
|
482cabc4e2cc15dbd94930af5ec4a2ea16d0e26b7ccfb22b6c2c9301669d5e75
|
[
-0.006012977100908756,
0.0072727445513010025,
-0.028266407549381256,
0.01894284412264824,
0.06729212403297424,
-0.01636943407356739,
0.017895707860589027,
0.0004758072318509221,
0.02311559021472931,
-0.05562705919146538,
-0.03298258036375046,
0.03453383967280388,
-0.030478088185191154,
-0.0017422088421881199,
-0.07024187594652176,
-0.00044202705612406135,
0.008236128836870193,
0.056685756891965866,
-0.023892056196928024,
-0.0069407131522893906,
0.06992258876562119,
0.0333496518433094,
-0.03285831958055496,
0.07175391912460327,
0.004115812946110964,
0.06966898590326309,
0.10545574873685837,
-0.1315629780292511,
-0.018064092844724655,
-0.11083055287599564,
-0.11047064512968063,
-0.04870304837822914,
0.051014695316553116,
0.02955707348883152,
0.03931770473718643,
-0.017829306423664093,
0.036329302936792374,
-0.01342640072107315,
0.028660591691732407,
-0.0002963171573355794,
0.020168570801615715,
-0.0058038546703755856,
0.07499220967292786,
0.050532735884189606,
-0.007014244794845581,
0.048785001039505005,
0.02147374488413334,
0.07717718183994293,
-0.0365930013358593,
0.06963496655225754,
0.03680235520005226,
0.047468144446611404,
-0.042391348630189896,
0.006718846037983894,
0.013358933851122856,
0.013685442507266998,
-0.06782303005456924,
0.00037740363040938973,
0.1021989956498146,
-0.040802083909511566,
0.009691781364381313,
-0.0021232403814792633,
0.01433399599045515,
-0.01137549988925457,
0.007557181641459465,
-0.03721403330564499,
0.020638955757021904,
-0.04128407686948776,
0.10461298376321793,
0.04573911055922508,
-0.016995584592223167,
0.034261200577020645,
0.04233529791235924,
0.039340902119874954,
-0.0064581213518977165,
0.03887283802032471,
-0.03148999065160751,
0.03329712897539139,
0.07728692889213562,
0.006843101233243942,
-0.023868000134825706,
0.0016339040594175458,
0.04955006390810013,
-0.0025975541211664677,
-0.04553381726145744,
-0.009130752645432949,
-0.06347856670618057,
-0.005124600604176521,
-0.03701683133840561,
0.015159032307565212,
0.008227908052504063,
0.04227061942219734,
0.025855639949440956,
0.020217152312397957,
0.035193320363759995,
-0.017431940883398056,
-0.031158320605754852,
-0.017757447436451912,
0.02977762743830681,
0.03878309950232506,
0.047482337802648544,
0.0006389144691638649,
0.037157319486141205,
-0.008886398747563362,
0.022545814514160156,
-0.045263539999723434,
0.020618392154574394,
-0.018831199035048485,
0.015858985483646393,
-0.024846861138939857,
-0.06896357238292694,
-0.026232650503516197,
-0.018292805179953575,
0.033664897084236145,
0.012527473270893097,
0.03595419600605965,
0.07991326600313187,
-0.07194176316261292,
0.0014912057667970657,
0.01389133557677269,
-0.024074072018265724,
-0.0166776105761528,
-0.010690435767173767,
0.01121523603796959,
-0.0824550986289978,
-0.0633091926574707,
-0.030818430706858635,
0.0429619625210762,
-0.037237588316202164,
0.01490984670817852,
0.11005683988332748,
0.030994167551398277,
0.007026407402008772,
-0.008613253012299538,
0.004237038549035788,
-0.018665244802832603,
0.02554929628968239,
0.058052752166986465,
0.005420029163360596,
0.001444977824576199,
-0.0785183236002922,
0.043745364993810654,
-0.03745783492922783,
0.01503716316074133,
-0.005811125040054321,
0.029103582724928856,
-0.016655541956424713,
0.012601232156157494,
0.018044037744402885,
0.014905810356140137,
-0.0268429983407259,
0.05152426287531853,
0.020276347175240517,
-0.048103127628564835,
0.02660052664577961,
-0.005837734788656235,
-0.041468650102615356,
0.06949401646852493,
-0.03519350662827492,
-0.034483980387449265,
-0.007024047896265984,
-0.047594860196113586,
-0.01142160128802061,
-0.028629114851355553,
0.009438054636120796,
-0.009395413100719452,
0.016652269288897514,
0.042085904628038406,
-0.021276390179991722,
0.00746205635368824,
-0.03445084020495415,
0.01906253583729267,
0.0035830806009471416,
-0.016625739634037018,
-0.030395451933145523,
-0.03250482678413391,
-0.008133918046951294,
0.00017047260189428926,
-0.0021940770093351603,
0.077104851603508,
0.010280872695147991,
-0.09717988967895508,
-0.016139237210154533,
-0.023461714386940002,
0.0008580227149650455,
0.03448700159788132,
0.016103733330965042,
-0.033861953765153885,
0.029394399374723434,
0.0429181344807148,
-0.03652628883719444,
-0.029898742213845253,
-0.03305238485336304,
0.009721867740154266,
0.03686169162392616,
-0.09731754660606384,
-0.0032759844325482845,
0.039117034524679184,
0.019671844318509102,
-0.012559279799461365,
-0.01718258671462536,
0.01269548200070858,
0.01899365708231926,
0.031926412135362625,
0.050732627511024475,
-0.04179196059703827,
-0.02036038599908352,
0.025281183421611786,
-0.030090628191828728,
-0.008659797720611095,
0.02621518075466156,
0.007539849728345871,
-0.03921845927834511,
-0.004807398654520512,
-0.060804735869169235,
-0.03693070262670517,
-0.030128534883260727,
-0.013357806019484997,
0.07049450278282166,
-0.017827892675995827,
-0.018328718841075897,
-0.07506394386291504,
-0.029068000614643097,
-0.08611695468425751,
0.0349278524518013,
0.013761231675744057,
-0.021068502217531204,
0.02766457386314869,
-0.019817160442471504,
-0.03540624678134918,
0.02532842755317688,
0.025565678253769875,
0.010622640140354633,
-0.06091970577836037,
-0.009301912970840931,
0.030461356043815613,
-0.038140058517456055,
0.002668228466063738,
-0.01892038621008396,
0.004541964270174503,
0.013567143119871616,
-0.00442000525072217,
0.08428497612476349,
0.027328819036483765,
0.01850687526166439,
-0.014827865175902843,
-0.015515963546931744,
-0.0022846132051199675,
-0.03296203911304474,
0.057040173560380936,
-0.06046533212065697,
0.010578833520412445,
-0.052408937364816666,
0.01179613545536995,
-0.029481811448931694,
-0.054911866784095764,
0.014671611599624157,
0.006378797348588705,
0.003561121877282858,
-0.055745963007211685,
0.038273051381111145,
-0.005808825604617596,
-0.031049052253365517,
-0.013386695645749569,
0.04502953961491585,
-0.08498474210500717,
0.05476429685950279,
0.030713697895407677,
-0.050405893474817276,
0.0495000034570694,
0.015387197025120258,
0.03086542896926403,
0.04390820115804672,
0.024696478620171547,
-0.07016247510910034,
-0.03941071778535843,
-0.05533047020435333,
-0.0187463890761137,
0.002420522039756179,
0.02822851948440075,
0.041157569736242294,
0.01567850075662136,
0.007765582762658596,
0.010689189657568932,
0.008406637236475945,
0.040949590504169464,
-0.01863565482199192,
-0.04698612168431282,
0.02745077759027481,
0.011768733151257038,
-0.037121862173080444,
0.0293438658118248,
-0.03011082485318184,
0.04630081355571747,
0.01279700081795454,
0.04723856598138809,
-0.04778547212481499,
0.04092227295041084,
-0.01681419461965561,
-0.027345845475792885,
0.0096751619130373,
0.018549663946032524,
-0.02098716050386429,
-0.012812430039048195,
0.02419506013393402,
-0.034497521817684174,
0.0038128518499433994,
-0.019943945109844208,
-0.029736101627349854,
0.08810156583786011,
-0.02093144692480564,
-0.012336742132902145,
-0.06077001616358757,
-0.00902000442147255,
0.05427573621273041,
0.03348744288086891,
-0.03876187279820442,
-0.016157692298293114,
-0.021246328949928284,
-0.08843167871236801,
-0.026606645435094833,
0.04651019349694252,
0.024383166804909706,
-0.03217064216732979,
-0.0037136669270694256,
-0.01641674153506756,
-0.06062675267457962,
0.0178476981818676,
-0.025883641093969345,
0.015885982662439346,
-0.024293499067425728,
0.028832243755459785,
0.017077160999178886,
-0.06598328053951263,
0.020832492038607597,
-0.013704582117497921,
0.023134322836995125,
0.004391208756715059,
0.01136595755815506,
0.021521994844079018,
0.004536724183708429,
-0.014612694270908833,
-0.06007600575685501,
-0.03166394680738449,
0.09022382646799088,
-0.04496833309531212,
0.0581996850669384,
-0.0077574048191308975,
0.04584328085184097,
-0.023582223802804947,
-0.017855124548077583,
-0.0013915551826357841,
0.056496795266866684,
0.10440607368946075,
0.031069042161107063,
-0.01740187406539917,
-0.03366946429014206,
-0.007245426997542381,
-0.04299786686897278,
0.02875482104718685,
-0.0010430767433717847,
0.009238408878445625,
-0.01638709008693695,
0.036311935633420944,
-0.0144549161195755,
-0.015038931742310524,
0.007601592689752579,
0.01775721274316311,
0.013009931892156601,
-0.009918040595948696,
-0.01547562051564455,
-0.01561000943183899,
-0.001554996706545353,
0.03186031058430672,
-0.004256013315171003,
-0.022754870355129242,
0.011777414008975029,
0.03437486290931702,
0.02267618477344513,
-0.050037406384944916,
0.010759551078081131,
-0.025479264557361603,
0.004561241250485182,
0.014323127456009388,
0.02985796332359314,
0.018151434138417244,
-0.04384594038128853,
-0.04270699992775917,
-0.023575086146593094,
0.0359417162835598,
-0.009700959548354149,
-0.027713391929864883,
0.016177106648683548,
0.01654820702970028,
-0.010529793798923492,
-0.0097006531432271,
0.017661789432168007,
0.021965473890304565,
0.02122553065419197,
0.0566222257912159,
-0.0008767602266743779,
0.007842306979000568,
0.05403861775994301,
-0.037680864334106445,
0.020548559725284576,
-0.003935366403311491,
0.060955438762903214,
-0.05198720097541809,
-0.004046983551234007,
-0.0033436408266425133,
0.05001992732286453,
-0.01589198037981987,
0.06823502480983734,
-0.01072027999907732,
0.024712204933166504,
0.05186023190617561,
0.029387421905994415,
0.05799395591020584,
0.13485440611839294,
-0.01613072119653225,
0.0008791201398707926,
-0.004175194539129734,
0.01194749865680933,
-0.026948433369398117,
-0.023748936131596565,
-0.0004570159362629056,
0.022171663120388985,
0.06547952443361282,
-0.01998796872794628,
-0.012272987514734268,
-0.06676603108644485,
0.033941421657800674,
-0.017777597531676292,
0.02995600365102291,
-0.06330224126577377,
-0.04067223519086838,
0.002235359512269497,
0.008389630354940891,
0.008570273406803608,
0.01924133114516735,
0.05763331055641174,
-0.01044471375644207,
0.036685556173324585,
-0.05451507121324539,
0.019847292453050613,
-0.029711276292800903,
-0.019260214641690254,
0.04126068204641342,
0.001847379026003182,
0.06194474920630455,
-0.06973086297512054,
0.06300840526819229,
-0.0055508981458842754,
0.00567534938454628,
0.014960004016757011,
0.0010732011869549751,
-0.02464122138917446,
0.013746771030128002,
-0.021882057189941406,
0.000458651251392439,
0.011415830813348293,
0.046764716506004333,
-0.009068225510418415,
-0.012514598667621613,
0.010957198217511177,
-0.05786119028925896,
0.015759890899062157,
-0.0015130273532122374,
0.015513025224208832,
-0.01355990394949913,
0.011954127810895443,
-0.008369768038392067,
-0.01731066033244133,
0.03388942778110504,
0.004242438357323408,
0.005636672955006361,
-0.06660361588001251,
0.01598030887544155,
0.04121168330311775,
0.028635120019316673,
0.02293381839990616,
0.017471706494688988,
0.005818847566843033,
0.053599052131175995,
0.03458104655146599,
0.004730517975986004,
-0.0112801818177104,
-0.05802403390407562,
-0.008178312331438065,
-0.006528763100504875,
0.10349385440349579,
0.028341690078377724,
-0.014392858371138573,
-0.03230452910065651,
0.029082035645842552,
0.025147806853055954,
0.008120652288198471,
-0.09644188731908798,
-0.03752543404698372,
-0.010976702906191349,
-0.027446908876299858,
-0.08297835290431976,
0.00320850289426744,
0.022331539541482925,
0.04247333109378815,
-0.02651076950132847,
0.062293607741594315,
-0.022456007078289986,
0.008904801681637764,
-0.021494528278708458,
-0.012450342066586018,
0.017842072993516922,
-0.05843265354633331,
0.03639495000243187,
0.015940623357892036,
0.01775861717760563,
-0.006692957133054733,
0.06167072430253029,
-0.004890900105237961,
0.01590019464492798,
0.017559871077537537,
0.04043886065483093,
0.03313007578253746,
0.01270973775535822,
0.0006138877361081541,
-0.06408466398715973,
0.0003625309618655592,
-0.05215663090348244,
0.00429418683052063,
0.01980995014309883,
-0.012349058873951435,
0.05022361874580383,
0.030264070257544518,
-0.007295513059943914,
-0.017827371135354042,
0.021412916481494904,
0.08539480715990067,
0.07125180959701538,
0.036719825118780136,
0.013110787607729435,
-0.02260182425379753,
0.04138936847448349,
-0.012987368740141392,
-0.04333651438355446,
0.003438165644183755,
0.007292104884982109,
-0.0074882106855511665,
0.009082930162549019,
-0.033675793558359146,
-0.04466894641518593,
0.008161772973835468,
0.02698860503733158,
0.0203182902187109,
-0.03810372203588486,
0.0003945030039176345,
0.012229440733790398,
-0.03412314131855965,
0.005816982127726078,
-0.03066943772137165,
0.03752749413251877,
0.001652729231864214,
-0.03482277691364288,
-0.012385937385261059,
0.014373427256941795,
0.01868213526904583,
-0.022853264585137367,
0.012006636708974838,
0.01796765998005867,
0.08794814348220825,
0.02053878642618656,
-0.020677488297224045,
0.03484320268034935,
0.028496170416474342,
-0.006143424194306135,
-0.02653476409614086,
0.03207509219646454,
-0.026930440217256546,
-0.08903737366199493,
-0.023728378117084503,
-0.015267662703990936,
-0.023343654349446297,
-0.02566107176244259,
0.028331845998764038,
0.011303200386464596,
-0.03686690330505371,
0.030307380482554436,
-0.02833748050034046,
0.02366199903190136,
0.008415217511355877,
0.014193440787494183,
-0.013257577084004879,
0.02198832668364048,
0.001624680939130485,
0.004945110063999891,
0.028133871033787727,
0.03633731231093407,
0.015741122886538506,
0.015315068885684013,
-0.00576030183583498,
-0.020516104996204376,
0.018500886857509613,
-0.01732376031577587,
0.005785814486443996,
-0.03927408903837204,
0.0019135568290948868,
0.03661399707198143,
0.06844402849674225,
-0.008005503565073013,
-0.02547927014529705,
0.007501936051994562,
-0.052614614367485046,
-0.016391756013035774,
0.015338186174631119,
0.01189921423792839,
0.020502867177128792,
0.017113331705331802,
-0.06615474075078964,
0.001642477116547525,
0.017552167177200317,
0.013304227031767368,
-0.028786854818463326,
0.012345252558588982,
0.03817688673734665,
-0.015477189794182777,
-0.050430167466402054,
0.03262941911816597,
-0.035118862986564636,
-0.02635778859257698,
-0.027722058817744255,
-0.042095575481653214,
-0.045077670365571976,
-0.012631243094801903,
-0.00404358422383666,
-0.062090419232845306,
-0.06322163343429565,
-0.029613904654979706,
-0.017007596790790558,
-0.026433462277054787,
0.010713474825024605,
-0.014875083230435848,
-0.04784645512700081,
-0.0281504038721323,
0.03941991552710533,
0.03396868333220482,
-0.026638615876436234,
0.017528750002384186,
0.00030737201450392604,
0.032340649515390396,
-0.01557046640664339,
0.014717414043843746,
0.02533211186528206,
-0.020385734736919403,
0.0027108669746667147,
-0.040798552334308624,
0.029148558154702187,
0.0008881557150743902,
-0.008664813823997974,
-0.007612130139023066,
0.02006804198026657,
0.03245023638010025,
-0.008354982361197472,
0.01250084675848484,
0.05854365602135658,
-0.06931823492050171,
-0.04555226489901543,
0.03209473565220833,
0.03172525018453598,
-0.023939574137330055,
0.027384692803025246,
0.05387255549430847,
-0.015473785810172558,
-0.019306542351841927,
-0.00009681791561888531,
-0.02512618713080883,
-0.03314407542347908,
-0.05537102743983269,
0.004254259634763002,
-0.057010237127542496,
0.002614225959405303,
-0.07146778702735901,
0.009592672809958458,
-0.011637929826974869,
-0.03481920063495636,
0.0004538331995718181,
0.021515941247344017,
-0.02267005294561386,
0.023512665182352066,
0.0441398024559021,
-0.001989219104871154,
0.016615409404039383,
0.03845810145139694,
0.03670335188508034,
-0.03890300542116165,
0.02677169069647789,
0.01881527528166771,
-0.010905662551522255,
0.013392279855906963,
0.02234419621527195,
-0.003380672074854374,
-0.04828235134482384,
0.020932987332344055,
-0.0548054538667202,
-0.04416070133447647,
0.012726993300020695,
0.04006331041455269,
-0.05955071747303009,
0.024689847603440285,
0.0004603627312462777,
0.018643725663423538,
0.07112687081098557,
0.05116082355380058,
0.040951307862997055,
0.006368773058056831,
0.07271268963813782,
-0.03727338835597038,
0.03284700959920883,
0.01714387536048889,
-0.0038181624840945005,
0.011624245904386044,
0.01868191920220852,
0.003728479379788041,
-0.004562791436910629,
-0.018516743555665016,
0.0341419093310833,
-0.037132322788238525,
-0.002697706688195467,
-0.013443424366414547,
-0.012987897731363773,
-0.022621775045990944,
0.05002099648118019,
-0.04975992068648338,
0.07314188778400421,
-0.0018992045661434531,
0.0008704279898665845,
0.002366981003433466,
-0.01330597884953022,
0.03857467323541641,
-0.04362634941935539,
-0.017429878935217857,
-0.05627771466970444,
0.003053427906706929,
-0.04531097412109375,
0.08651791512966156,
0.03879747912287712,
-0.046444639563560486,
-0.03227178007364273,
0.04595300927758217,
0.04095664992928505,
0.007214757613837719,
-0.05212489888072014,
0.035898607224226,
0.028624558821320534,
0.010808425955474377,
0.015420538373291492,
-0.003482305444777012,
0.015603494830429554,
-0.006994959432631731,
-0.026518482714891434,
-0.03238699212670326,
0.0328875333070755,
-0.02944030426442623,
-0.005716193467378616,
0.03184673190116882,
0.017719633877277374,
-0.020559998229146004,
0.027588754892349243,
0.007238853722810745,
0.0033295336179435253
] |
Série / Division :
IR - RICI
Texte :
1/ L'article 92 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 proroge de trois ans, soit jusqu'au 31 décembre 2024, l'expérimentation en région Bretagne de la réduction d’impôt « Pinel », prévue à l’article 164 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020.
2/ Par ailleurs, le décret n° 2021-289 du 15 mars 2021 relatif aux obligations déclaratives résultant de l'application de l'article 164 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 adapte certaines obligations déclaratives du dispositif « Pinel » pour les investissements réalisés dans le cadre de l'expérimentation en région Bretagne et prévoit, pour ces mêmes investissements, le dépôt d'une déclaration complémentaire spécifique n° 2041-PB (CERFA n° 16135) pour le bénéfice de la réduction d'impôt prévue à l'article 199 novovicies du CGI.
Actualité liée :
X
Document lié :
BOI-IR-RICI-360-70 : IR - Réductions d’impôt sur le revenu en faveur de l’investissement locatif intermédiaire - Dispositifs « Duflot » et « Pinel » - Expérimentation en région Bretagne de l'éligibilité au dispositif « Pinel »
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00044
|
https://bofip.impots.gouv.fr/bofip/13517-PGP.html/ACTU-2022-00044
|
2022-06-28 00:00:00
|
975165a57c346ab84800b5ce79481297adb26dfabc401e8ff4e6f243145d6bce
|
[
0.00721856439486146,
0.04509417340159416,
-0.09675347059965134,
0.09610617160797119,
-0.014427057467401028,
-0.052334658801555634,
0.010945593938231468,
0.0034028436057269573,
0.016352584585547447,
-0.08459939062595367,
-0.028332572430372238,
0.0316651314496994,
-0.005748867988586426,
-0.02804182469844818,
-0.06457337737083435,
0.03395244479179382,
0.05103170871734619,
0.0725821703672409,
0.014494664035737514,
0.027156885713338852,
0.0608818382024765,
0.04190966486930847,
0.0011000327067449689,
0.02929101139307022,
0.014582321047782898,
0.019220534712076187,
0.06515748053789139,
-0.03106747381389141,
0.04337261617183685,
0.030090823769569397,
-0.10028935223817825,
-0.015588303096592426,
0.027027206495404243,
0.09403584897518158,
0.07520615309476852,
-0.01191869005560875,
0.027896501123905182,
0.01161958184093237,
-0.01554054394364357,
-0.01593349128961563,
0.01994452439248562,
-0.005898527335375547,
0.045652493834495544,
-0.04243824630975723,
-0.02175864763557911,
-0.017178388312458992,
-0.08690270781517029,
0.0903291404247284,
0.012108579277992249,
0.03159482777118683,
-0.023913051933050156,
0.007751075085252523,
0.030792171135544777,
0.02630690112709999,
0.010325346142053604,
0.05406986176967621,
-0.07156084477901459,
0.010308780707418919,
0.15714740753173828,
0.005147519521415234,
0.018321966752409935,
-0.0022989821154624224,
-0.02446882799267769,
0.02284095250070095,
-0.018117867410182953,
0.006308306008577347,
0.0021731220185756683,
-0.002379506127908826,
0.11331246048212051,
0.05809949338436127,
0.014430326409637928,
-0.010434037074446678,
0.03780287131667137,
0.019391397014260292,
-0.04088205844163895,
0.07693855464458466,
0.020027227699756622,
0.049523767083883286,
-0.0006533553823828697,
0.025335052981972694,
-0.022199193015694618,
0.017861321568489075,
0.03422539681196213,
0.015627115964889526,
0.010604104027152061,
-0.025311995297670364,
0.049082204699516296,
0.0005740130436606705,
-0.001988699659705162,
0.016647333279252052,
0.015241891145706177,
0.04025043547153473,
-0.01843695528805256,
0.013320179656147957,
0.04089295119047165,
-0.045265305787324905,
-0.026934970170259476,
0.005042801611125469,
0.037869784981012344,
-0.0025302995927631855,
0.018404735252261162,
0.032823849469423294,
0.004173003602772951,
-0.006331407930701971,
0.053609345108270645,
-0.04926014319062233,
0.018856508657336235,
-0.02595178410410881,
-0.04180940240621567,
0.0728628933429718,
-0.028545334935188293,
-0.05631202831864357,
-0.06804659962654114,
-0.06260106712579727,
0.007785570342093706,
0.0664333626627922,
-0.011685241013765335,
-0.037701912224292755,
-0.03223240002989769,
0.015777356922626495,
-0.02960801310837269,
-0.03450331464409828,
-0.01357306633144617,
-0.03547218441963196,
-0.11013597995042801,
-0.00269545940682292,
0.019106537103652954,
0.0012569022364914417,
-0.04122689366340637,
-0.05736318603157997,
0.03992211073637009,
-0.02241349220275879,
0.04269053041934967,
-0.002288797637447715,
0.005157177802175283,
0.020943107083439827,
0.0178153607994318,
0.07742740213871002,
-0.010859282687306404,
0.05911041796207428,
-0.05957889184355736,
0.06559529155492783,
-0.02379407361149788,
0.044197067618370056,
-0.0039679426699876785,
-0.015475759282708168,
-0.03331923484802246,
-0.008221746422350407,
-0.02140267938375473,
0.03278997913002968,
-0.09161347150802612,
0.058836158365011215,
-0.010275015607476234,
-0.03360261023044586,
0.022060181945562363,
0.016252463683485985,
-0.037543416023254395,
0.029412968084216118,
-0.0220064464956522,
-0.03733886033296585,
0.011734843254089355,
0.006231133826076984,
0.01984402909874916,
-0.025540752336382866,
-0.01303431298583746,
-0.03243716433644295,
0.039562828838825226,
-0.013189813122153282,
0.04790482297539711,
0.05839117616415024,
-0.08657577633857727,
-0.00400763051584363,
0.0033698647748678923,
-0.011764959432184696,
-0.04633604735136032,
-0.0233970545232296,
-0.04665582999587059,
0.003526046872138977,
-0.05289694294333458,
0.09062301367521286,
-0.06492631137371063,
-0.03307304158806801,
-0.0012738166842609644,
0.019036654382944107,
0.043552570044994354,
0.024388497695326805,
-0.015419268049299717,
-0.048487383872270584,
-0.007776482496410608,
-0.02840469963848591,
-0.03031715378165245,
0.031204454600811005,
-0.07009973376989365,
0.025762444362044334,
0.03366616368293762,
-0.06667492538690567,
0.0011825701221823692,
0.018032493069767952,
0.0349353589117527,
0.025256438180804253,
-0.025121286511421204,
0.02988348715007305,
0.02235768362879753,
0.014976897276937962,
-0.019294114783406258,
-0.04347039759159088,
-0.03307858854532242,
0.015387964434921741,
-0.02687656693160534,
0.025492027401924133,
0.010615088976919651,
-0.006026179529726505,
-0.009400864131748676,
0.02987491898238659,
0.018419912084937096,
-0.050223443657159805,
-0.034842945635318756,
-0.025015559047460556,
0.03241579234600067,
0.030473994091153145,
-0.03598018363118172,
-0.0009023550082929432,
-0.08315572887659073,
-0.03347385674715042,
0.05822177603840828,
0.017283378168940544,
-0.010875973850488663,
-0.006120800971984863,
-0.001733078621327877,
-0.009931943379342556,
-0.013739502988755703,
-0.03961217775940895,
-0.013606173917651176,
-0.007185989525169134,
-0.006468102335929871,
-0.009598455391824245,
-0.02808680571615696,
0.02690899185836315,
-0.04530002549290657,
0.020628664642572403,
0.004416188690811396,
-0.009581351652741432,
0.009592736139893532,
0.05683939903974533,
0.011376897804439068,
-0.038815516978502274,
-0.04595372825860977,
-0.01278748456388712,
-0.020723138004541397,
0.02206319384276867,
-0.0015265019610524178,
0.032599031925201416,
-0.060267072170972824,
0.03240801766514778,
-0.0019383567851036787,
-0.07564788311719894,
0.04024593159556389,
0.0146831925958395,
0.060051023960113525,
-0.043191902339458466,
-0.05147639289498329,
0.006805220618844032,
0.00003786284651141614,
0.002692011184990406,
0.023340187966823578,
-0.07804973423480988,
0.026455108076334,
0.06883205473423004,
0.007169874384999275,
-0.004717234056442976,
-0.00789734348654747,
0.046617381274700165,
0.027024472132325172,
0.023787761107087135,
-0.019794778898358345,
-0.01386234164237976,
-0.06159977987408638,
-0.027640802785754204,
0.0038947327993810177,
0.0018991221440955997,
-0.030485911294817924,
-0.029496315866708755,
0.01378753874450922,
0.005928974598646164,
-0.03941945359110832,
0.01821109652519226,
0.03188708797097206,
-0.027567105367779732,
0.017486460506916046,
0.057925209403038025,
-0.009978272020816803,
0.004388196859508753,
-0.03564957156777382,
0.015867583453655243,
0.001245431019924581,
0.002841403242200613,
-0.02728108875453472,
0.05144345015287399,
-0.025334132835268974,
-0.0002546357864048332,
0.016305487602949142,
0.030576853081583977,
0.016186216846108437,
-0.010753469541668892,
0.009347932413220406,
-0.044129934161901474,
-0.0001779304730007425,
-0.01880323514342308,
-0.054968979209661484,
0.06866811215877533,
-0.01572336256504059,
0.06820781528949738,
-0.00009323736594524235,
-0.04743615910410881,
-0.001137076411396265,
0.03259797766804695,
-0.001854462898336351,
0.010397306643426418,
-0.0033843687269836664,
-0.041827138513326645,
-0.0237739160656929,
0.12011409550905228,
0.02347688190639019,
0.05093422532081604,
-0.02515038102865219,
-0.020624889060854912,
0.021717436611652374,
0.02428477257490158,
-0.036440178751945496,
-0.024196159094572067,
-0.025120526552200317,
0.02686779946088791,
0.02474350295960903,
-0.025431985035538673,
0.014227146282792091,
0.034291017800569534,
0.0018510096706449986,
0.011913979426026344,
0.019394494593143463,
0.05365462973713875,
0.04014110937714577,
0.03225148469209671,
-0.05831756815314293,
0.06136973574757576,
0.04000778868794441,
0.027067234739661217,
0.03911605104804039,
0.007122408598661423,
0.005621901713311672,
0.0063356198370456696,
-0.005309637635946274,
0.05047653988003731,
0.036917783319950104,
0.08364380151033401,
-0.01929769292473793,
-0.042104918509721756,
0.018795134499669075,
-0.004952244460582733,
-0.058488570153713226,
0.02021990716457367,
-0.044337984174489975,
-0.020044950768351555,
0.021704670041799545,
0.04780561104416847,
0.03508985415101051,
-0.008042274974286556,
0.004684890154749155,
0.023570487275719643,
-0.0322449691593647,
0.026754451915621758,
-0.0364738292992115,
-0.009746942669153214,
0.06208109110593796,
0.03872907534241676,
0.01177592109888792,
0.025922970846295357,
-0.004936511628329754,
0.06104586273431778,
0.04838685691356659,
-0.03778327256441116,
0.01844109036028385,
-0.04739418253302574,
-0.02986963652074337,
0.011955481953918934,
0.008742721751332283,
0.028537265956401825,
-0.0018518269062042236,
0.008300003595650196,
0.024419745430350304,
-0.04648594558238983,
-0.021875061094760895,
-0.01878606714308262,
-0.05373762920498848,
0.01526088546961546,
0.010340956039726734,
-0.04406492039561272,
0.017716974020004272,
-0.011081814765930176,
-0.009672561660408974,
0.037078939378261566,
0.03008219413459301,
-0.047529544681310654,
0.014211195521056652,
0.03735486418008804,
0.05029480159282684,
0.032323408871889114,
0.06856926530599594,
-0.06400672346353531,
0.025997882708907127,
0.021355105563998222,
-0.02698267064988613,
-0.015329730696976185,
0.02193671464920044,
-0.0753236711025238,
0.0445108637213707,
0.07157385349273682,
0.030818182975053787,
0.0679650828242302,
0.15001223981380463,
-0.018809428438544273,
0.01622399501502514,
0.0215037539601326,
0.03808215260505676,
-0.04857547581195831,
-0.006893198471516371,
0.05265575647354126,
0.09671131521463394,
0.08464402705430984,
-0.015088503248989582,
0.0074900249019265175,
-0.03353116288781166,
-0.0042242081835865974,
-0.08894232660531998,
-0.015117201954126358,
-0.0020301092881709337,
-0.037877000868320465,
-0.05522914603352547,
-0.021537330001592636,
0.027696480974555016,
0.03517894446849823,
0.011725349351763725,
0.01741490140557289,
0.010793673805892467,
-0.08395139873027802,
-0.011922135017812252,
-0.026835095137357712,
-0.049936842173337936,
0.0002358257188461721,
0.0026865338440984488,
0.05228179320693016,
-0.03963017836213112,
-0.039764754474163055,
-0.014077853411436081,
0.014625041745603085,
-0.016008537262678146,
0.010725799947977066,
-0.012655898928642273,
0.0004135555063840002,
-0.015390242449939251,
-0.025625772774219513,
-0.017868610098958015,
-0.022622808814048767,
0.01955333910882473,
-0.030937081202864647,
0.05170786380767822,
-0.022038603201508522,
0.035203561186790466,
-0.036878801882267,
-0.013878836296498775,
-0.022563118487596512,
-0.04043890908360481,
0.023147935047745705,
0.017841443419456482,
0.029468156397342682,
-0.006021981127560139,
0.006324694957584143,
-0.011154461652040482,
0.0035865544341504574,
0.021781589835882187,
0.008205498568713665,
-0.016542866826057434,
0.024248281493782997,
0.007394623477011919,
0.024934036657214165,
-0.002506539924070239,
0.016337323933839798,
-0.0383579395711422,
0.007941863499581814,
0.04628624767065048,
0.0069955275394022465,
0.033025097101926804,
0.03646661341190338,
-0.005767563357949257,
-0.035097554326057434,
0.01788422465324402,
0.026647504419088364,
-0.00909491628408432,
-0.06794077157974243,
0.015558249317109585,
-0.003452218370512128,
-0.011865155771374702,
-0.03592844307422638,
-0.009171249344944954,
-0.005932954140007496,
0.02359483204782009,
-0.07908571511507034,
0.08931239694356918,
0.010539350099861622,
-0.034769657999277115,
-0.02784554660320282,
-0.03148064762353897,
-0.0519072599709034,
-0.049906738102436066,
0.007496641483157873,
-0.025300657376646996,
0.02248796448111534,
-0.0030935907270759344,
-0.04261365905404091,
-0.05946512147784233,
0.02432764694094658,
0.06499768048524857,
0.038058578968048096,
0.02111070230603218,
0.0036180252209305763,
-0.032340310513973236,
-0.05246062949299812,
-0.0006086215726099908,
0.004188932478427887,
0.05528465285897255,
-0.009746274910867214,
0.008665208704769611,
0.020214270800352097,
0.023387430235743523,
0.005573916714638472,
-0.014252531342208385,
0.07311373203992844,
0.0518636554479599,
0.031440213322639465,
0.006988558452576399,
0.05352597311139107,
0.009426484815776348,
-0.002986577805131674,
0.002032784279435873,
-0.03153497725725174,
0.006785624194890261,
0.028906451538205147,
0.0028901947662234306,
0.0051472000777721405,
-0.013771453872323036,
-0.03522203490138054,
0.03938832879066467,
0.024321161210536957,
0.03957570344209671,
-0.01368777547031641,
0.002641261788085103,
-0.020287461578845978,
0.045621201395988464,
0.011823063716292381,
-0.020293578505516052,
0.051262542605400085,
0.006703051272779703,
0.007040414493530989,
-0.03336183354258537,
0.01966823823750019,
0.013296951539814472,
-0.030681109055876732,
0.03964171186089516,
-0.052031826227903366,
-0.014625695534050465,
0.015942437574267387,
-0.013155657798051834,
-0.029887240380048752,
-0.008032023906707764,
0.021213388070464134,
-0.02682841196656227,
-0.05237162485718727,
-0.02175254188477993,
-0.014285802841186523,
-0.032958634197711945,
0.029099246487021446,
-0.011447742581367493,
0.01160759013146162,
-0.01288597472012043,
0.008984486572444439,
-0.02884923852980137,
0.00184492242988199,
-0.07420603185892105,
0.06474972516298294,
-0.014095425605773926,
-0.02725946344435215,
-0.04333680123090744,
-0.009123139083385468,
-0.012443998828530312,
0.008402840234339237,
0.029168181121349335,
0.05040370672941208,
0.01904696598649025,
-0.0057406616397202015,
0.04064839705824852,
-0.03882753103971481,
0.017363594844937325,
-0.01687547378242016,
0.005523329600691795,
-0.02782290428876877,
-0.01240735687315464,
0.045581549406051636,
0.02632150985300541,
0.012577559798955917,
-0.024070164188742638,
0.001049998914822936,
0.0045407735742628574,
0.003135490696877241,
0.04863579198718071,
0.017834598198533058,
-0.02702079340815544,
-0.001812567817978561,
-0.06577771157026291,
-0.008366190828382969,
-0.005704561714082956,
-0.05653764307498932,
-0.04556117206811905,
0.03956161439418793,
0.027418721467256546,
-0.01924915611743927,
-0.004331647884100676,
0.024144800379872322,
-0.03431899473071098,
-0.032928939908742905,
-0.060693174600601196,
-0.023060571402311325,
-0.01638205163180828,
-0.016218185424804688,
-0.031021494418382645,
-0.008652716875076294,
-0.025720596313476562,
0.014363803900778294,
0.025106610730290413,
-0.059026915580034256,
-0.01319523062556982,
-0.04428068920969963,
-0.019958138465881348,
0.0654415711760521,
0.0000675463888910599,
-0.030942410230636597,
0.05415301024913788,
0.031791266053915024,
0.016775619238615036,
0.03283016011118889,
-0.001713113859295845,
0.014080663211643696,
0.024543089792132378,
-0.03275848552584648,
0.004972096998244524,
-0.019377993419766426,
-0.026018034666776657,
0.046643342822790146,
-0.052360810339450836,
-0.07625537365674973,
0.05487172678112984,
0.06258175522089005,
0.008985751308500767,
0.026782013475894928,
0.01449658814817667,
-0.0070604197680950165,
-0.05270838737487793,
0.023505575954914093,
0.022642558440566063,
0.028432447463274002,
0.00041487690759822726,
0.0030044009909033775,
0.005727661773562431,
-0.009256117045879364,
0.031002888455986977,
-0.07574363052845001,
-0.07486593723297119,
-0.023427611216902733,
-0.016710314899683,
-0.040901798754930496,
0.017498504370450974,
-0.0061545707285404205,
0.07868293672800064,
-0.0327521450817585,
-0.04835766553878784,
0.019980382174253464,
-0.006716806907206774,
0.011715235188603401,
0.03258441388607025,
-0.024293212220072746,
0.007005422841757536,
0.0017998424591496587,
0.028635580092668533,
-0.0008750258130021393,
0.02962205745279789,
0.01021504681557417,
0.012919402681291103,
-0.022012826055288315,
0.016000565141439438,
0.010938761755824089,
0.01959691010415554,
-0.010180330835282803,
0.043567854911088943,
-0.0035627789329737425,
-0.0563950277864933,
-0.014411908574402332,
0.0029025105759501457,
-0.012147771194577217,
0.011586622335016727,
-0.035131290555000305,
0.0145041448995471,
-0.0033876141533255577,
0.036087993532419205,
0.043275635689496994,
-0.043042656034231186,
0.047780685126781464,
-0.024065857753157616,
-0.009295633994042873,
-0.045110952109098434,
-0.02299405261874199,
-0.008925662375986576,
0.0675055980682373,
-0.009981466457247734,
-0.013180113397538662,
0.013273442164063454,
0.03156110271811485,
-0.023399878293275833,
0.04320567101240158,
0.03860228881239891,
0.04179758578538895,
0.02000483125448227,
0.003821688238531351,
0.017546527087688446,
-0.0006079373997636139,
-0.020807834342122078,
-0.05927259474992752,
-0.021266378462314606,
0.01766008697450161,
-0.01643826812505722,
0.013653204776346684,
-0.030369406566023827,
-0.002063632244244218,
0.014316458255052567,
-0.04174491763114929,
0.0050323461182415485,
0.03571506217122078,
-0.046743232756853104,
-0.06366453319787979,
-0.0067113908007740974,
0.012559554539620876,
0.016199560835957527,
0.03395296633243561,
0.0025943212676793337,
0.01937911845743656,
0.000142725242767483,
0.014374000951647758,
0.003297705901786685,
-0.01674005761742592,
0.028653429821133614,
-0.01713675446808338,
0.01305159367620945,
-0.014455881901085377,
0.07198919355869293,
-0.010808191262185574,
0.024494199082255363,
-0.09050983935594559,
-0.009787498973309994,
-0.024398822337388992,
-0.0010910507990047336,
0.018019696697592735
] |
Série / Divisions :
TVA - BASE ; TVA - SECT
Texte :
La présente publication complète les commentaires relatifs à l'imposition à la taxe sur la valeur ajoutée (TVA) des sommes généralement qualifiées d'indemnités, à la suite de la consultation publique qui a eu lieu du 11 mai 2022 au 31 juillet 2022. Des exemples supplémentaires d'indemnités imposables ou non imposables à la TVA ont été apportés aux commentaires. Certains exemples ont été précisés.
Enfin, les modifications apportées à la rédaction du I-B § 60 du BOI-TVA-SECT-60 lors de la publication du 11 mai 2022 ont été supprimées.
La présente publication se substitue aux commentaires du BOI-TVA-BASE-10-10-50 soumis à consultation publique du 11 mai 2022 au 31 juillet 2022.
Actualité liée :
11/05/2022 : TVA - Consultation publique - Mise à jour des précisions doctrinales relatives aux subventions et aux indemnités - Jurisprudence (CJUE, arrêt du 23 décembre 2015, affaires C-250/14 et C-289/14, Air France-KLM)
Documents liés :
BOI-TVA-BASE-10-10-50 : TVA - Base d'imposition - Règles applicables à l'ensemble des opérations imposables - Subventions et indemnités
BOI-TVA-SECT-60 : TVA - Régimes sectoriels - Agences de voyages et organisation de circuits touristiques
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00142
|
https://bofip.impots.gouv.fr/bofip/13728-PGP.html/ACTU-2022-00142
|
2022-12-28 00:00:00
|
22f2ba9c5bd6120e822948c10a70293cafe76c5409a5a45d62ca3ad6a09d20a5
|
[
-0.027502896264195442,
-0.005912615917623043,
-0.021928314119577408,
0.01272502075880766,
-0.054913271218538284,
-0.017551233991980553,
-0.06570370495319366,
0.05667462572455406,
-0.0000382041180273518,
-0.07517753541469574,
-0.014463933184742928,
0.015467608347535133,
-0.03081945888698101,
-0.039856769144535065,
-0.03238122910261154,
0.014012235216796398,
0.09621238708496094,
0.04457513988018036,
-0.022940747439861298,
-0.03172958269715309,
0.08569817245006561,
0.03358179330825806,
-0.0022289433982223272,
0.0927777886390686,
0.053562089800834656,
0.03188764303922653,
0.0341111421585083,
-0.08917199820280075,
-0.0804496556520462,
-0.03720558062195778,
-0.06657326221466064,
-0.005325424950569868,
0.06260579079389572,
-0.016490157693624496,
0.03023459203541279,
-0.02229679934680462,
0.02607649751007557,
0.016585957258939743,
-0.03268243744969368,
-0.04009174928069115,
0.08692362159490585,
0.002922018291428685,
-0.0006935029523447156,
-0.0011692065745592117,
0.03252991661429405,
0.04073416814208031,
-0.005780069623142481,
0.1172543317079544,
-0.004525898024439812,
0.028543150052428246,
-0.009444719180464745,
-0.00966791994869709,
-0.0053404164500534534,
0.007896273396909237,
0.042462073266506195,
-0.018939241766929626,
-0.0838632807135582,
0.039320167154073715,
0.06581384688615799,
-0.08492786437273026,
0.01966768503189087,
-0.0019331423100084066,
-0.04552260413765907,
0.03729701042175293,
-0.051866527646780014,
-0.05083104968070984,
0.0017560685519129038,
0.005299249663949013,
0.12982910871505737,
0.03857774659991264,
0.01682555302977562,
-0.014075499027967453,
0.007672130595892668,
0.02077496238052845,
-0.002049638656899333,
0.0170289259403944,
-0.00908619724214077,
0.01842617057263851,
-0.01597348414361477,
0.027574989944696426,
-0.0640169307589531,
0.028131460770964622,
-0.028378518298268318,
-0.04026741907000542,
-0.006004620343446732,
-0.031312115490436554,
-0.020635036751627922,
-0.00847302470356226,
-0.0021291757002472878,
0.03920448198914528,
-0.0033084466122090816,
0.03444921597838402,
-0.007074387278407812,
0.0395805798470974,
0.028285440057516098,
0.015117228962481022,
-0.06922448426485062,
0.005642145872116089,
0.0431724488735199,
0.048241857439279556,
-0.018751364201307297,
0.0055721113458275795,
0.015269555151462555,
0.07093658298254013,
0.014067081734538078,
-0.02663109451532364,
-0.014994943514466286,
-0.018124576658010483,
-0.019504809752106667,
-0.025824295356869698,
-0.02551715448498726,
-0.059612397104501724,
-0.06656744331121445,
-0.045483317226171494,
0.04437365382909775,
0.05168768763542175,
-0.006557069718837738,
-0.034339070320129395,
0.038610704243183136,
0.0059510874561965466,
-0.029889071360230446,
-0.029798224568367004,
-0.04826240986585617,
0.00869094766676426,
-0.05466794595122337,
0.005497429054230452,
-0.0005106335738673806,
0.01958559639751911,
-0.013727085664868355,
-0.07196495682001114,
0.032655876129865646,
0.01350378803908825,
0.04220986366271973,
-0.03648174926638603,
-0.05168582499027252,
0.04246879369020462,
0.0025635745842009783,
0.0313921757042408,
0.030862387269735336,
-0.044808078557252884,
-0.06092670559883118,
0.014124389737844467,
-0.009776238352060318,
0.01977013610303402,
-0.012881690636277199,
0.053202737122774124,
0.0038659062702208757,
-0.02032165601849556,
0.0033769391011446714,
0.001295236637815833,
-0.02942778915166855,
-0.0032193053048104048,
-0.008790629915893078,
-0.04120634123682976,
0.04229411482810974,
-0.0814911276102066,
0.0036768619902431965,
0.046537209302186966,
-0.021840771660208702,
-0.048535726964473724,
0.011218711733818054,
0.01100209727883339,
-0.009591102600097656,
-0.006676551885902882,
-0.05451907217502594,
-0.02458413690328598,
0.004672804847359657,
-0.012930003926157951,
0.040160223841667175,
0.03385735675692558,
-0.031071588397026062,
0.026223529130220413,
0.007520292419940233,
-0.02085932344198227,
-0.0409739725291729,
-0.029008325189352036,
0.00943880807608366,
0.007594572380185127,
-0.018176285549998283,
0.07498741149902344,
0.0020762132480740547,
-0.0640321895480156,
-0.005880196113139391,
0.003908177372068167,
0.04527740180492401,
0.033735644072294235,
0.035836100578308105,
-0.003249879227951169,
-0.005543787498027086,
0.05617552250623703,
-0.033219434320926666,
-0.021101873368024826,
-0.05033954977989197,
0.021768854930996895,
0.029632143676280975,
-0.04145098105072975,
-0.011730492115020752,
-0.0015225046081468463,
-0.025273187085986137,
-0.004057648126035929,
-0.011530816555023193,
0.048925768584012985,
-0.007984809577465057,
-0.005821483209729195,
-0.0010881988564506173,
-0.03804939612746239,
0.006830696482211351,
0.004214414395391941,
-0.029934627935290337,
-0.07102259248495102,
0.0966859757900238,
0.0036959832068532705,
-0.0011958010727539659,
0.06471750885248184,
-0.007142871152609587,
0.018610116094350815,
-0.014877920038998127,
0.0053623816929757595,
0.06001334637403488,
-0.02959374152123928,
-0.0044069550931453705,
-0.02072720043361187,
-0.07244471460580826,
-0.010766003280878067,
0.07147656381130219,
-0.000251323013799265,
-0.017781656235456467,
0.03433243930339813,
0.06013111025094986,
0.0011957117822021246,
0.003560420125722885,
-0.032735876739025116,
0.00007514237950090319,
0.0023719705641269684,
0.00466530816629529,
-0.042721185833215714,
-0.042896803468465805,
0.002305238274857402,
0.03253599628806114,
0.07935402542352676,
-0.009667572565376759,
0.021726997569203377,
0.050016503781080246,
0.009474169462919235,
0.04838890582323074,
0.006733223795890808,
0.014592100866138935,
0.026037150993943214,
-0.01532983873039484,
-0.0037748690228909254,
-0.009185110218822956,
0.020549453794956207,
-0.016944050788879395,
0.028564363718032837,
0.015798600390553474,
0.003753070253878832,
0.01699712686240673,
0.031116509810090065,
-0.027477091178297997,
-0.02286735735833645,
-0.02770804427564144,
-0.03527291119098663,
-0.03340001776814461,
-0.03664236515760422,
0.02014981582760811,
-0.11591123044490814,
0.036182574927806854,
0.02367357164621353,
-0.03548359498381615,
0.000470136059448123,
-0.006591093260794878,
0.010161593556404114,
0.02155868336558342,
0.021955465897917747,
-0.03626781329512596,
0.009221339598298073,
-0.054069530218839645,
-0.02055540308356285,
0.040492765605449677,
0.012965850532054901,
0.010065839625895023,
-0.02294299006462097,
0.059591084718704224,
0.04582791030406952,
-0.03193266689777374,
0.01351786870509386,
0.019937897101044655,
-0.049493856728076935,
-0.052603863179683685,
0.0023176446557044983,
-0.03245658427476883,
0.01179087907075882,
0.0043019577860832214,
0.07456845045089722,
0.06210091710090637,
-0.06966031342744827,
-0.02601359225809574,
0.0389382503926754,
-0.004329557064920664,
-0.033570971339941025,
-0.014097517356276512,
0.015031838789582253,
0.016356363892555237,
-0.027274785563349724,
-0.0022870467510074377,
-0.008964943699538708,
-0.008070535957813263,
0.02889658696949482,
0.03727716580033302,
0.06698553264141083,
0.002953793155029416,
0.01597348414361477,
0.03437790647149086,
0.012808765284717083,
0.05521463602781296,
-0.013046138919889927,
0.02976810187101364,
0.007664050906896591,
-0.020224032923579216,
-0.0778183862566948,
-0.05727546662092209,
0.09257076680660248,
-0.008677991107106209,
0.012713950127363205,
-0.05494677275419235,
-0.021687336266040802,
0.02116907574236393,
0.019589649513363838,
-0.008511776104569435,
0.0125911645591259,
-0.0011446132557466626,
0.027480917051434517,
0.02095288783311844,
-0.053116440773010254,
0.024315014481544495,
0.06233995407819748,
0.016662944108247757,
0.0029324244242161512,
0.0003980296605732292,
0.042566586285829544,
0.05878867581486702,
0.022052383050322533,
-0.06992029398679733,
-0.04510035365819931,
0.07995807379484177,
0.007994791492819786,
0.07243087142705917,
0.01938614435493946,
0.017359832301735878,
-0.012171028181910515,
0.006203860975801945,
-0.012596586719155312,
0.012713351286947727,
0.06845618039369583,
0.016489310190081596,
-0.007675862871110439,
0.005964117124676704,
0.02363569289445877,
-0.04204412177205086,
-0.05188698321580887,
-0.04597288370132446,
-0.04838777706027031,
-0.01620606891810894,
0.01982191391289234,
0.025178611278533936,
-0.04149995744228363,
0.003302412573248148,
0.065335214138031,
-0.050328951328992844,
0.01865856535732746,
0.015554225072264671,
-0.07034273445606232,
0.016309283673763275,
0.011008678004145622,
-0.06547682732343674,
0.025830639526247978,
-0.019922375679016113,
0.0252312570810318,
-0.005540592595934868,
0.016246141865849495,
0.014461176469922066,
0.018528595566749573,
0.01741882599890232,
-0.017085036262869835,
0.024965686723589897,
0.0031960075721144676,
0.024881402030587196,
0.029143281280994415,
0.020461635664105415,
-0.004505359102040529,
0.016474884003400803,
-0.013755052350461483,
-0.00042233383283019066,
0.0051181623712182045,
0.057678792625665665,
-0.008142586797475815,
-0.032827384769916534,
-0.009748817421495914,
-0.09434188902378082,
-0.015421721152961254,
-0.03398221731185913,
0.013560696505010128,
0.04281827434897423,
-0.015353011898696423,
0.02367662824690342,
0.017184821888804436,
0.01705131120979786,
-0.004168798215687275,
-0.020602108910679817,
0.02585734613239765,
0.006327978800982237,
0.01933029480278492,
0.011262482963502407,
-0.04852522537112236,
0.02592891827225685,
0.007049094885587692,
0.03665291890501976,
0.043389663100242615,
0.14597681164741516,
-0.008019022643566132,
0.017158478498458862,
0.013979456387460232,
0.02392864041030407,
-0.07771535962820053,
-0.01787065528333187,
0.00393032468855381,
0.08482024818658829,
0.046880804002285004,
-0.008195742033421993,
0.04186050593852997,
-0.010492810979485512,
0.06711456924676895,
-0.017333870753645897,
-0.02261841669678688,
-0.016229266300797462,
-0.03793524578213692,
-0.045302871614694595,
0.05558003857731819,
0.028793711215257645,
-0.001222924329340458,
0.032590728253126144,
0.029034243896603584,
0.011656240560114384,
-0.07254217565059662,
-0.005384040530771017,
-0.027081318199634552,
-0.036464568227529526,
0.05768805742263794,
0.03190869092941284,
0.029301896691322327,
-0.05626055598258972,
0.036534544080495834,
-0.03129123896360397,
-0.026698196306824684,
0.02832134999334812,
-0.06231536716222763,
-0.04139417037367821,
0.02147895097732544,
0.016946855932474136,
0.031996577978134155,
-0.02368084527552128,
-0.041315555572509766,
-0.001910402555949986,
0.021292252466082573,
0.00789398979395628,
0.022671611979603767,
0.05137006193399429,
0.028052031993865967,
-0.0045701805502176285,
-0.0020342569332569838,
0.011075878515839577,
0.030838828533887863,
0.030718393623828888,
0.0035714430268853903,
0.03706395626068115,
-0.007163538131862879,
0.001237695338204503,
0.034535787999629974,
-0.013825483620166779,
0.003912077285349369,
0.04581885784864426,
0.018143801018595695,
-0.02523915469646454,
0.02204844541847706,
-0.019984278827905655,
0.03477926924824715,
-0.02830701693892479,
-0.03741462156176567,
-0.008325295522809029,
0.06818299740552902,
0.006551600992679596,
0.030833492055535316,
-0.003020219737663865,
-0.06047320365905762,
0.02682073414325714,
0.041690975427627563,
0.0020368248224258423,
-0.0294561218470335,
0.005832301918417215,
0.0559859573841095,
-0.02006998099386692,
0.0027791413012892008,
-0.01888253353536129,
0.015335955657064915,
0.035103388130664825,
-0.052300963550806046,
0.10422135144472122,
0.01647952012717724,
0.043825067579746246,
0.026306863874197006,
0.004722139798104763,
-0.01988103613257408,
-0.04514680802822113,
-0.045328062027692795,
-0.017425982281565666,
0.007445947267115116,
-0.02385414019227028,
0.027857031673192978,
0.011592021211981773,
0.03554030880331993,
-0.033873237669467926,
0.00011344224913045764,
-0.02462400496006012,
0.017650600522756577,
-0.052088335156440735,
-0.06345292925834656,
0.020144954323768616,
0.05724036693572998,
0.013806240633130074,
0.021312400698661804,
-0.02456371858716011,
0.0363629013299942,
0.022694624960422516,
-0.024076057597994804,
-0.009351729415357113,
0.026741238310933113,
0.04691898822784424,
0.07919897139072418,
0.015503985807299614,
-0.0042550587095320225,
-0.04093107208609581,
-0.04825396463274956,
0.01744174025952816,
-0.040727775543928146,
-0.009009318426251411,
0.031526222825050354,
-0.02177608571946621,
-0.042131390422582626,
-0.010170012712478638,
-0.026813166216015816,
-0.017447778955101967,
0.0519961453974247,
-0.009856457822024822,
0.007964000105857849,
-0.05784200504422188,
-0.014478745870292187,
-0.0007718659471720457,
-0.008347496390342712,
-0.03040611371397972,
0.10419700294733047,
-0.013425113633275032,
-0.045376721769571304,
-0.03476341441273689,
-0.03719937801361084,
-0.010665534995496273,
-0.0023483631666749716,
-0.03953687101602554,
-0.02299010381102562,
0.03509702533483505,
0.03476082161068916,
0.01619916595518589,
-0.025517310947179794,
-0.017612067982554436,
0.007337372284382582,
-0.05591053515672684,
0.005162430927157402,
-0.04284818843007088,
-0.045994509011507034,
-0.054839134216308594,
-0.00905847828835249,
0.004949791356921196,
0.004830645397305489,
-0.033952925354242325,
0.03903653100132942,
-0.02601904794573784,
-0.003047523321583867,
-0.05516546964645386,
0.009208716452121735,
0.005900309421122074,
-0.009052871726453304,
-0.039014048874378204,
0.038278497755527496,
-0.022596510127186775,
-0.055184975266456604,
0.052745137363672256,
0.00308088562451303,
0.01020034495741129,
-0.041673000901937485,
0.04284651204943657,
-0.023203331977128983,
0.022624671459197998,
-0.044361673295497894,
-0.020399698987603188,
0.026714159175753593,
-0.017991233617067337,
0.02340703457593918,
-0.002709990832954645,
-0.01618376187980175,
-0.023770347237586975,
-0.002909501316025853,
0.037494514137506485,
0.03349519520998001,
0.01956581510603428,
0.04415936768054962,
0.012426483444869518,
0.007910769432783127,
-0.054960522800683975,
0.00006287571886787191,
0.03372591733932495,
0.05516974255442619,
-0.043617550283670425,
-0.008919772692024708,
0.0031431103125214577,
-0.0387837253510952,
0.011400321498513222,
0.007163147907704115,
0.014599287882447243,
-0.029960740357637405,
-0.024109968915581703,
-0.021665917709469795,
-0.01630684919655323,
-0.0046005854383111,
-0.016550423577427864,
-0.0360485203564167,
-0.046975407749414444,
-0.017533332109451294,
-0.024435045197606087,
-0.0069260974414646626,
-0.008501479402184486,
0.040032606571912766,
-0.02809094823896885,
0.027833793312311172,
0.019872525706887245,
-0.01513636764138937,
0.06920080631971359,
0.03255106881260872,
0.05005504935979843,
0.06452790647745132,
-0.0078359330072999,
0.021306395530700684,
0.020835144445300102,
0.002194503787904978,
-0.04693334549665451,
-0.032543327659368515,
-0.012121501378715038,
0.003093407955020666,
-0.0001603355340193957,
0.022377200424671173,
0.044617049396038055,
0.05499599874019623,
-0.025541268289089203,
0.004793345928192139,
0.07479570060968399,
-0.06949394196271896,
-0.05001712962985039,
0.043379124253988266,
0.026181794703006744,
-0.0230619627982378,
0.03316324204206467,
0.029258597642183304,
0.000721752701792866,
0.0055159348994493484,
-0.020315751433372498,
-0.030750559642910957,
-0.0022931441199034452,
0.004983135033398867,
-0.04866977408528328,
-0.004482316318899393,
-0.023241372779011726,
-0.04206376150250435,
0.020036526024341583,
-0.04470345750451088,
-0.010217131115496159,
0.010038250125944614,
0.010882153175771236,
-0.0458817332983017,
0.04265333339571953,
0.02420911006629467,
0.0019670911133289337,
-0.0009561306796967983,
-0.00020747755479533225,
-0.016241811215877533,
-0.044273898005485535,
-0.001181974308565259,
0.042366236448287964,
-0.003852314315736294,
0.033688146620988846,
0.009382539428770542,
-0.011578623205423355,
-0.03277412801980972,
0.056374408304691315,
0.01787962019443512,
-0.00909887533634901,
0.057339850813150406,
0.02810465730726719,
0.01510628405958414,
0.0453735888004303,
-0.00869038701057434,
0.003465923946350813,
-0.03043365478515625,
0.04207094758749008,
-0.008126480504870415,
-0.0191800594329834,
0.0458538681268692,
-0.015805000439286232,
0.04693004861474037,
-0.08039088547229767,
-0.015219313092529774,
0.005827733781188726,
0.052828166633844376,
0.0007655820227228105,
-0.013262995518743992,
-0.0194072388112545,
0.029336068779230118,
-0.030886134132742882,
0.018821191042661667,
0.06060666963458061,
0.05036439374089241,
0.01943954825401306,
0.100865438580513,
-0.062144018709659576,
-0.07467709481716156,
0.00800649356096983,
0.005231914576143026,
0.040445469319820404,
0.042857397347688675,
0.01005299761891365,
-0.04620468243956566,
-0.018005574122071266,
0.02502012811601162,
0.04017884284257889,
-0.02408347837626934,
-0.03744440898299217,
0.01727864146232605,
-0.02081003412604332,
-0.0528356172144413,
0.066655732691288,
-0.004861658904701471,
0.005306696984916925,
0.058227039873600006,
-0.0032123513519763947,
0.034051332622766495,
0.019601279869675636,
0.03633682057261467,
-0.017676837742328644,
-0.028491493314504623,
0.008710699155926704,
-0.0418371707201004,
-0.0209234356880188,
0.002516382373869419,
0.012761837802827358,
-0.06200453266501427,
0.061178430914878845,
-0.012001749128103256,
-0.025640947744250298,
-0.02213256247341633,
-0.05853796377778053,
0.05479620024561882
] |
Séries / Division :
CAD - AFR ; ANNX
Texte :
Les dispositions relatives à la délimitation du périmètre des aménagements agricoles forestiers et environnementaux sont prévues à l'article L. 121-13 et suivants du code rural et de la pêche maritime. Les commentaires doctrinaux sont mis à jour afin de tenir compte de l'évolution des principes techniques relatifs à ces opérations.
Par ailleurs, depuis décembre 2020, le fichier FP00CHA relatif aux parcelles incluses dans le périmètre d'un aménagement foncier a fait l'objet de nouvelles modalités d'envoi.
Enfin, à l'instar du fichier FP00CHA, un nouveau fichier intitulé FPRIVER a été créé afin d'assurer la délivrance des données cadastrales pour les parcelles exclues mais riveraines du périmètre de l'aménagement foncier.
Actualité liée :
X
Documents liés :
BOI-CAD-AFR : CAD - Aménagements fonciers ruraux
BOI-CAD-AFR-10 : CAD - Aménagements fonciers ruraux - Caractéristiques des différents modes d'aménagement foncier
BOI-CAD-AFR-10-10-10 : CAD - Aménagements fonciers ruraux - Caractéristiques générales des différents modes d'aménagement foncier - Aménagements fonciers agricoles forestiers et environnementaux
BOI-CAD-AFR-10-10-20 : CAD - Aménagements fonciers ruraux - Caractéristiques générales des différents modes d'aménagement foncier - Autres modes d'aménagement foncier
BOI-CAD-AFR-10-20 : CAD - Aménagements fonciers ruraux - Caractéristiques des différents modes d'aménagement foncier - Dispositions particulières à certains territoires
BOI-CAD-AFR-10-30 : CAD - Aménagements fonciers ruraux - Caractéristiques de la procédure antérieure
BOI-CAD-AFR-20 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux
BOI-CAD-AFR-20-10 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Documents fournis par la DGFiP
BOI-CAD-AFR-20-20 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Travaux d'aménagement foncier agricole forestier et environnemental
BOI-CAD-AFR-20-30 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Vérification du plan d'aménagement foncier
BOI-CAD-AFR-20-40 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Phase entre l'établissement du dossier définitif et son dépôt au service de la publicité foncière
BOI-CAD-AFR-20-50 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Exploitation du dossier définitif au cadastre
BOI-CAD-AFR-20-60 : CAD - Aménagements fonciers ruraux - Réalisation des aménagements fonciers agricoles forestiers et environnementaux - Travaux postérieurs aux aménagements fonciers ruraux
BOI-CAD-AFR-30 : CAD - Aménagements fonciers ruraux ne donnant pas lieu à l’établissement d’un procès-verbal
BOI-ANNX-000381 : ANNEXE - CAD - Fiche technique à joindre en annexe d’un cahier des clauses techniques particulières (CCTP) relatif à un aménagement foncier rural
BOI-ANNX-000382 : ANNEXE - CAD - Description de la structure des fichiers FP00CHA
Signataire des documents liés :
Isabelle Oudet-Giamarchi, sous-directrice des missions foncières et de la fiscalité du patrimoine
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00167
|
https://bofip.impots.gouv.fr/bofip/13054-PGP.html/ACTU-2021-00167
|
2023-04-26 00:00:00
|
4d24569323c3e2e9fc7eaca16ef328ace3165f2f3d125f0863342eae562457cc
|
[
-0.03291917219758034,
-0.006574425380676985,
-0.08560141175985336,
-0.0022767288610339165,
-0.04099724069237709,
-0.04704879969358444,
0.035254448652267456,
0.04414492845535278,
0.05377348139882088,
0.006977406796067953,
-0.01964114047586918,
-0.008376226760447025,
-0.005768568255007267,
0.04179004579782486,
-0.03387288749217987,
0.01119048148393631,
0.11075955629348755,
0.00042232629493810236,
-0.013584978878498077,
0.02754863351583481,
0.058632560074329376,
0.1032249704003334,
-0.019227605313062668,
-0.04257749021053314,
0.02178279682993889,
0.09250306338071823,
0.00513432128354907,
-0.045031655579805374,
0.03343551978468895,
0.06760542839765549,
-0.08924075216054916,
0.03417840600013733,
0.038143765181303024,
0.0535268560051918,
0.08082747459411621,
-0.0008592076483182609,
0.02783043682575226,
0.017772480845451355,
0.029009850695729256,
0.02838592231273651,
-0.00414673937484622,
0.034792009741067886,
0.019939342513680458,
0.022401252761483192,
0.03786255791783333,
-0.05172332748770714,
0.0007011438719928265,
0.07243359833955765,
-0.012070251628756523,
0.03898091986775398,
-0.024707578122615814,
0.03684766963124275,
0.04441874474287033,
0.00740885641425848,
0.024632398039102554,
0.03054504096508026,
-0.05352591350674629,
0.03688620775938034,
0.08555924892425537,
-0.022559896111488342,
-0.020739829167723656,
-0.002925774548202753,
-0.0491751991212368,
-0.012769636698067188,
0.039360497146844864,
0.016533130779862404,
-0.008294721134006977,
-0.03820549696683884,
0.09121468663215637,
-0.04976838827133179,
-0.04484862834215164,
0.05380653962492943,
-0.027322350069880486,
0.04709206521511078,
0.04662982001900673,
0.04885580390691757,
0.04965408146381378,
0.016853632405400276,
0.0909055694937706,
0.042408403009176254,
-0.05232486501336098,
0.014302916824817657,
0.06324335187673569,
0.0046574706211686134,
0.03236439824104309,
-0.04567725956439972,
0.01320087444037199,
-0.04622204974293709,
-0.0033667569514364004,
0.07059483975172043,
-0.014018720015883446,
0.06841923296451569,
-0.05044994130730629,
0.01106991060078144,
0.016735248267650604,
0.09034613519906998,
-0.03047747164964676,
0.0011145167518407106,
0.08278967440128326,
-0.015418323688209057,
-0.0157630518078804,
0.029520031064748764,
-0.025282101705670357,
-0.0771406888961792,
-0.00017039667000062764,
-0.059807371348142624,
0.0065898834727704525,
-0.02111220359802246,
-0.08372087776660919,
0.04409220069646835,
-0.023584485054016113,
-0.003009307663887739,
-0.02034606598317623,
0.029500769451260567,
0.024200109764933586,
0.038611602038145065,
0.0180318932980299,
-0.03799217566847801,
-0.008167650550603867,
0.08849190920591354,
0.016152432188391685,
0.010510890744626522,
-0.05947699770331383,
-0.03516252338886261,
-0.11472520977258682,
0.012502572499215603,
0.00425400584936142,
-0.018532484769821167,
-0.026685934513807297,
-0.03279319033026695,
0.08159937709569931,
0.0007819980382919312,
0.013011827133595943,
-0.023059174418449402,
-0.020100224763154984,
-0.021381396800279617,
0.010185891762375832,
0.061098601669073105,
0.01676425151526928,
0.03556188568472862,
0.020932871848344803,
-0.022068815305829048,
-0.02597098797559738,
0.0612499974668026,
0.047362178564071655,
0.01673831418156624,
-0.027919761836528778,
-0.08194481581449509,
-0.014567364007234573,
0.05487462505698204,
-0.05207488313317299,
0.03876057267189026,
0.0033475784584879875,
-0.02138480357825756,
0.0017915554344654083,
-0.017500199377536774,
-0.06636044383049011,
0.05210566148161888,
-0.008458000607788563,
-0.030767912045121193,
-0.04733523726463318,
0.07780621200799942,
0.007140328176319599,
0.008538200519979,
-0.012315260246396065,
-0.07896759361028671,
-0.030911436304450035,
0.01281255017966032,
-0.026736615225672722,
0.0173261146992445,
-0.01488425862044096,
0.012541240081191063,
0.022370720282197,
-0.016202960163354874,
-0.03258926048874855,
0.008275925181806087,
-0.030126046389341354,
0.03471246734261513,
-0.05798957124352455,
0.007464219816029072,
-0.0196395181119442,
-0.04168986156582832,
-0.0017945378785952926,
0.00473011052235961,
0.05102808400988579,
-0.008026042953133583,
-0.026845064014196396,
-0.028139187023043633,
0.023464810103178024,
0.0759919136762619,
-0.01711118035018444,
-0.02029733546078205,
-0.06721316277980804,
0.0049155885353684425,
0.0733727291226387,
-0.05985245108604431,
0.00541530130431056,
0.03885206580162048,
0.058575015515089035,
0.009505829773843288,
0.06914515048265457,
0.03320486098527908,
-0.022190285846590996,
0.011502604000270367,
-0.012421180494129658,
-0.022099733352661133,
-0.012505556456744671,
-0.06030868738889694,
0.02788170985877514,
-0.009905757382512093,
0.0447305403649807,
0.01992766000330448,
0.00960005447268486,
0.044502973556518555,
-0.014031726866960526,
-0.0013424046337604523,
-0.04378891363739967,
-0.016927506774663925,
0.04149886593222618,
-0.020336085930466652,
-0.02176067978143692,
0.08361900597810745,
-0.0766686499118805,
-0.012390010058879852,
-0.04586852714419365,
0.03804614767432213,
-0.025990663096308708,
0.03414652869105339,
0.04147263988852501,
-0.04972854629158974,
0.03378232195973396,
-0.032841287553310394,
-0.012086006812751293,
0.04672414809465408,
0.019698424264788628,
-0.0408514104783535,
-0.005814186297357082,
-0.02611367776989937,
0.00465427665039897,
0.01918887533247471,
0.010442983359098434,
-0.04106549173593521,
0.023296836763620377,
0.005928720813244581,
0.046655766665935516,
-0.05128508806228638,
-0.019289182499051094,
-0.05310510843992233,
-0.005081360228359699,
0.02676420286297798,
-0.009496975690126419,
0.0433642715215683,
-0.053818486630916595,
-0.021275566890835762,
0.04563998803496361,
-0.002992151537910104,
0.000535924278665334,
0.005650610197335482,
-0.007939441129565239,
-0.042219746857881546,
0.03431602194905281,
-0.007936600595712662,
-0.07083314657211304,
-0.010848574340343475,
0.02787720039486885,
-0.10965559631586075,
-0.0009566792286932468,
-0.01701289229094982,
-0.01876796782016754,
0.003603989025577903,
-0.040456902235746384,
0.03618829697370529,
0.02326696179807186,
0.0013077068142592907,
0.021786287426948547,
0.01748969964683056,
-0.03297145292162895,
-0.019299935549497604,
0.008775468915700912,
-0.01712813600897789,
0.013347890228033066,
-0.02325020730495453,
-0.038332145661115646,
-0.01669398881494999,
-0.0035472791641950607,
-0.05291393771767616,
0.03735339269042015,
0.020207619294524193,
-0.029645051807165146,
0.04617087543010712,
-0.014512010850012302,
-0.011904941871762276,
-0.03859488293528557,
0.01353511493653059,
-0.02485334873199463,
-0.004770826548337936,
-0.04878082498908043,
-0.00977230817079544,
0.02359268069267273,
-0.04505856707692146,
-0.043253093957901,
-0.017796000465750694,
0.023075424134731293,
-0.005010903812944889,
0.032987989485263824,
-0.05507005378603935,
-0.016356416046619415,
-0.05580741912126541,
0.022242166101932526,
0.07645513117313385,
0.015465493313968182,
0.034418925642967224,
0.0069867284037172794,
-0.004529424011707306,
0.010227031074464321,
0.028207898139953613,
0.0016311731887981296,
0.013144931755959988,
-0.0669582411646843,
-0.04872261360287666,
0.005979445297271013,
0.06197570264339447,
-0.017055971547961235,
0.005273474846035242,
-0.018425576388835907,
-0.018872270360589027,
0.026427358388900757,
0.020717887207865715,
-0.03464699164032936,
-0.003235464682802558,
-0.027399269863963127,
0.023530686274170876,
0.024178672581911087,
-0.057409729808568954,
0.02014448121190071,
0.07562601566314697,
0.06433308869600296,
-0.021500330418348312,
0.023594297468662262,
0.032637253403663635,
0.016508538275957108,
0.03454108536243439,
-0.025388147681951523,
0.026173079386353493,
0.06742317974567413,
0.003713078796863556,
-0.04508601129055023,
0.009994336403906345,
0.023164058104157448,
-0.019504740834236145,
-0.011799576692283154,
0.027634097263216972,
0.06031544506549835,
0.06383834779262543,
0.026904981583356857,
-0.013554183766245842,
-0.025521954521536827,
0.05242196097970009,
-0.047067899256944656,
-0.007976413704454899,
-0.03558399900794029,
-0.04513248801231384,
0.022712625563144684,
0.03417900577187538,
0.007926120422780514,
0.02264099381864071,
0.0366242490708828,
-0.013119745068252087,
0.03313779830932617,
0.028132885694503784,
-0.00014980509877204895,
-0.022165674716234207,
0.029331238940358162,
0.054520610719919205,
-0.027925502508878708,
0.019813526421785355,
0.031083762645721436,
0.00830558966845274,
-0.017674466595053673,
0.0023827520199120045,
0.015668243169784546,
-0.037850115448236465,
0.029821772128343582,
0.0012767101870849729,
0.0031223874539136887,
0.024848470464348793,
-0.04079587385058403,
-0.04721090942621231,
0.0009144663927145302,
-0.021579531952738762,
0.01798461377620697,
-0.027237148955464363,
-0.023660190403461456,
0.016723204404115677,
0.01678580977022648,
0.028345374390482903,
0.06453052163124084,
0.01322723738849163,
-0.008366290479898453,
-0.0009459888678975403,
0.0024734260514378548,
-0.04592417925596237,
0.043452393263578415,
0.01295334380120039,
0.012713821604847908,
-0.01858247071504593,
-0.01788250356912613,
-0.09013433009386063,
-0.015840478241443634,
0.017181696370244026,
-0.022452760487794876,
-0.038872987031936646,
-0.017851131036877632,
-0.04950857162475586,
-0.05422312021255493,
-0.0030959558207541704,
0.025497790426015854,
0.008259380236268044,
0.14468929171562195,
-0.0119113614782691,
0.0227864570915699,
-0.005004980135709047,
0.012768739834427834,
-0.05247769132256508,
-0.02784583903849125,
0.046782102435827255,
0.014019765891134739,
0.0547180101275444,
-0.030388012528419495,
0.010338947176933289,
-0.06038723886013031,
0.027013374492526054,
-0.033037230372428894,
-0.027981530874967575,
-0.029614819213747978,
0.02632533386349678,
-0.033331938087940216,
-0.0059976051561534405,
0.014953014440834522,
0.0010101367952302098,
0.047975361347198486,
0.029455916956067085,
0.005256780423223972,
-0.08523526042699814,
0.01118473894894123,
-0.035502348095178604,
0.03204304724931717,
0.052867189049720764,
0.02128945104777813,
0.024897316470742226,
-0.0804339125752449,
0.008822200819849968,
-0.01381056010723114,
-0.00011464284034445882,
0.008765867911279202,
-0.026876265183091164,
-0.03064214438199997,
0.021931905299425125,
-0.016558164730668068,
0.0001220000340254046,
-0.001791851012967527,
-0.009767486713826656,
-0.02603823132812977,
0.0033769854344427586,
0.06232721731066704,
0.06048722192645073,
0.006958309095352888,
-0.031926482915878296,
0.009801607578992844,
-0.023255247622728348,
0.010563377290964127,
0.028422053903341293,
-0.02846885286271572,
0.031415436416864395,
-0.006156241521239281,
0.009448405355215073,
0.05092998221516609,
0.026307696476578712,
0.0618821457028389,
-0.0013144222320988774,
-0.017020873725414276,
-0.00698037538677454,
-0.0063870628364384174,
0.05993044003844261,
-0.01769355498254299,
0.008604591712355614,
0.022655824199318886,
-0.025767333805561066,
-0.008112513460218906,
0.012834065593779087,
-0.019096504896879196,
0.05299599841237068,
0.019057458266615868,
0.000188001140486449,
0.0043488433584570885,
0.04674268886446953,
-0.030685504898428917,
-0.053794678300619125,
0.019503148272633553,
0.018027370795607567,
-0.04500789940357208,
-0.024910790845751762,
0.00263754790648818,
0.04410422593355179,
0.010857109911739826,
-0.014716891571879387,
0.05408991500735283,
-0.002906444715335965,
-0.0003406114992685616,
0.0023893953766673803,
-0.04702858626842499,
-0.03351213037967682,
-0.019983740523457527,
-0.02271810546517372,
0.018824396654963493,
-0.0116414874792099,
-0.022679056972265244,
0.004411209374666214,
-0.0435161329805851,
-0.01204231008887291,
0.011191485449671745,
-0.06465058028697968,
-0.012619990855455399,
-0.004035355523228645,
-0.06262949109077454,
0.010568800382316113,
0.04446154460310936,
-0.005716068670153618,
0.050946589559316635,
0.04926951974630356,
0.01729762926697731,
0.033868275582790375,
0.018885228782892227,
0.02320537529885769,
0.015341966412961483,
0.029625145718455315,
0.008357138372957706,
0.02482656016945839,
-0.0022519484627991915,
-0.030293237417936325,
-0.030722832307219505,
0.004959065467119217,
-0.004246927797794342,
0.006989092566072941,
0.02309069223701954,
0.022388659417629242,
0.05465012043714523,
0.010942263528704643,
-0.03294845297932625,
-0.0205339677631855,
0.017041772603988647,
0.04676606133580208,
0.020879149436950684,
0.005899118725210428,
-0.03786327689886093,
-0.1076255589723587,
0.07718747854232788,
0.010446223430335522,
-0.017033489421010017,
0.0668008029460907,
-0.016007909551262856,
-0.05241212248802185,
-0.005562206730246544,
-0.049458738416433334,
0.018848061561584473,
0.012141629122197628,
-0.08955235034227371,
0.012911745347082615,
-0.021813729777932167,
0.02861543372273445,
-0.019190777093172073,
0.02124110981822014,
-0.04488295689225197,
-0.007392431143671274,
-0.027682894840836525,
0.015514587983489037,
-0.013367139734327793,
-0.04126410931348801,
-0.03674733266234398,
0.029169702902436256,
-0.0029168049804866314,
-0.03478705510497093,
0.0010534130269661546,
0.0349685437977314,
0.0024996083229780197,
0.02473580464720726,
-0.047258034348487854,
0.004053790122270584,
-0.007376835681498051,
0.008182749152183533,
-0.011608811095356941,
0.02567277103662491,
0.042345669120550156,
-0.01590898633003235,
0.015693841502070427,
0.012090357020497322,
-0.01477355882525444,
0.032299041748046875,
0.028731483966112137,
-0.08751845359802246,
-0.008801148273050785,
-0.02433941885828972,
-0.004104109480977058,
0.0020131526980549097,
0.03781385347247124,
0.0014683186309412122,
-0.008774244226515293,
-0.012938788160681725,
-0.026119321584701538,
-0.04551310837268829,
0.003953482024371624,
-0.0029909696895629168,
0.024289624765515327,
0.020190421491861343,
-0.015322203747928143,
0.02341138757765293,
-0.016753215342760086,
-0.022196076810359955,
0.0061171227134764194,
0.01342839002609253,
-0.019068045541644096,
0.03027004934847355,
0.0021777471993118525,
-0.02675316482782364,
-0.028551379218697548,
0.01132909208536148,
-0.013338981196284294,
-0.05561491847038269,
-0.034963209182024,
-0.008754732087254524,
-0.04000663384795189,
-0.013875472359359264,
-0.0243014357984066,
-0.009160050190985203,
-0.005543230567127466,
-0.01304935198277235,
-0.06285789608955383,
-0.048906803131103516,
0.021417342126369476,
-0.041117873042821884,
-0.02452576532959938,
0.005374448839575052,
-0.05113372951745987,
-0.015483604744076729,
0.03817819803953171,
0.02220885083079338,
0.0060426280833780766,
0.01195337064564228,
-0.014432555064558983,
0.04965081438422203,
0.010008095763623714,
-0.03949687257409096,
0.034530699253082275,
-0.0011891984613612294,
0.014617483131587505,
-0.03531906381249428,
-0.014945507049560547,
-0.06399975717067719,
-0.01008055079728365,
0.08671967685222626,
0.004093923605978489,
0.009895868599414825,
0.03765999153256416,
-0.06893861293792725,
-0.04682436212897301,
0.005990264471620321,
0.0034915772266685963,
0.07523203641176224,
0.03501458093523979,
-0.03201229125261307,
0.049558721482753754,
0.005859449040144682,
0.024395527318120003,
-0.06304506957530975,
-0.007217473816126585,
-0.02819787710905075,
0.013915599323809147,
-0.009709136560559273,
0.007337929680943489,
0.004940964747220278,
0.012227699160575867,
-0.004292881581932306,
-0.009735113941133022,
0.003321018535643816,
-0.04498092457652092,
-0.00507021602243185,
-0.006867247633635998,
-0.023630430921912193,
0.020346995443105698,
0.0025390672963112593,
0.019789399579167366,
0.006302606780081987,
0.02706029824912548,
-0.010778551921248436,
0.018701136112213135,
0.0054238177835941315,
0.05987834930419922,
0.013802405446767807,
0.029142431914806366,
-0.007205462083220482,
0.03869803622364998,
-0.03200812637805939,
-0.024537529796361923,
-0.007093812804669142,
0.028706949204206467,
0.03159411996603012,
0.0032784417271614075,
0.029527388513088226,
0.022887147963047028,
0.02823517844080925,
-0.05322654917836189,
0.005967467557638884,
-0.06259320676326752,
0.01541980728507042,
-0.022577887400984764,
-0.0006749976892024279,
-0.00830237939953804,
0.014207829721271992,
0.03764175623655319,
0.049953702837228775,
0.01601635478436947,
0.006434586830437183,
-0.03375878557562828,
0.012324760667979717,
-0.03005162440240383,
-0.045103754848241806,
0.04727202281355858,
0.04490436613559723,
-0.047575902193784714,
-0.01136433519423008,
-0.036152131855487823,
-0.01852175034582615,
-0.0480203814804554,
0.05002338066697121,
0.03309764713048935,
0.011002525687217712,
0.022899091243743896,
-0.006287882570177317,
-0.00680787768214941,
-0.07858599722385406,
0.0308343805372715,
-0.03607559949159622,
-0.010048801079392433,
0.06316804140806198,
-0.007701038382947445,
0.04485098272562027,
0.003073023399338126,
-0.030249975621700287,
0.049366746097803116,
0.06836114078760147,
-0.016295550391077995,
0.04205850884318352,
-0.0006536567234434187,
0.042613133788108826,
0.06511147320270538,
-0.02848263829946518,
0.07209381461143494,
-0.030491311103105545,
0.06485100835561752,
0.012586205266416073,
-0.019870862364768982,
-0.047197990119457245,
0.04150140658020973,
-0.0644206702709198,
-0.025758979842066765,
-0.05232624337077141,
0.024182384833693504,
0.0036114214453846216
] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE ; ANNX
Texte :
L'article 33 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 prévoit la prorogation pour trois années, soit jusqu'au 31 décembre 2025, des exonérations en faveur des jeunes entreprises innovantes (JEI) d'impôt sur les bénéfices, de taxe foncière sur les propriétés bâties et de cotisation foncière des entreprises, codifiées respectivement à l'article 44 sexies A du code général des impôts (CGI), à l'article 1383 D du CGI et à l'article 1466 D du CGI.
Par ailleurs, l'article 33 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 réduit de onze à huit ans la condition relative à l'âge des JEI prévue à l'article 44 sexies-0 A du CGI. Cette disposition s'applique aux entreprises créées à compter du 1er janvier 2023.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-20-20-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises exerçant une activité particulière - Jeunes entreprises innovantes et jeunes entreprises universitaires - Conditions d'éligibilité
BOI-BIC-CHAMP-80-20-20-20 : BIC - Champ d'application et territorialité - Exonérations - Entreprises exerçant une activité particulière - Jeunes entreprises innovantes et jeunes entreprises universitaires - Portée et calcul des allègements fiscaux
BOI-IF-TFB-10-170-20 : IF - Taxe foncière sur les propriétés bâties - Exonération des bâtiments appartenant aux jeunes entreprises innovantes réalisant des projets de recherche et de développement
BOI-IF-CFE-10-30-60-20 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Autres exonérations facultatives temporaires - Jeunes entreprises innovantes et jeunes entreprises universitaires
BOI-ANNX-000234 : ANNEXE - IF - Questionnaire-type relatif aux conditions à remplir pour bénéficier de l'exonération de CFE prévue en faveur des jeunes entreprises innovantes ou universitaires
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00046
|
https://bofip.impots.gouv.fr/bofip/13851-PGP.html/ACTU-2023-00046
|
2023-05-03 00:00:00
|
ccd35a243f454f5e10ba0c7e80156dae27dc3ea4794941150826c866b6bc63e6
|
[
-0.015911802649497986,
0.07164348661899567,
-0.06377582252025604,
0.04273732006549835,
0.02259323187172413,
-0.010874615982174873,
-0.0035742665641009808,
-0.018327411264181137,
0.06619888544082642,
-0.03406970947980881,
-0.05011514574289322,
0.014635996893048286,
-0.02620585449039936,
-0.023549966514110565,
-0.03665543347597122,
0.007439021952450275,
0.07882928848266602,
0.10384626686573029,
-0.011263519525527954,
-0.023569872602820396,
0.046522315591573715,
0.06316044181585312,
0.01648658886551857,
0.059492167085409164,
-0.024988118559122086,
0.03579806536436081,
0.04954661801457405,
-0.005208864342421293,
0.009632417932152748,
0.04312965273857117,
-0.05325671285390854,
-0.04237128049135208,
0.08576525002717972,
0.012497962452471256,
0.0561421699821949,
-0.012275117449462414,
0.0002741381758823991,
0.020636513829231262,
0.05231080949306488,
-0.0029066295828670263,
0.014688083902001381,
0.03471461310982704,
0.05573436990380287,
-0.029332948848605156,
-0.017464714124798775,
0.034775007516145706,
-0.06389258056879044,
0.10055779665708542,
0.011687133461236954,
0.09633837640285492,
-0.016692493110895157,
0.021667251363396645,
0.009564170613884926,
-0.006668904330581427,
0.0197941605001688,
0.024817289784550667,
-0.055211927741765976,
-0.003732450306415558,
0.0666479840874672,
-0.0026744394563138485,
0.0008646604837849736,
-0.0027462178841233253,
0.025528620928525925,
-0.06154447793960571,
-0.07800695300102234,
0.007434377446770668,
0.0007700141286477447,
0.01785966195166111,
0.1100262701511383,
-0.0028074760921299458,
-0.02355012483894825,
0.042242441326379776,
0.04143147170543671,
0.055213745683431625,
-0.03522244095802307,
0.07834898680448532,
0.0119717912748456,
0.034416601061820984,
-0.013938345946371555,
-0.003551848465576768,
-0.023917024955153465,
0.020527072250843048,
0.03181823343038559,
0.01985190622508526,
-0.018524283543229103,
-0.020348068326711655,
0.013299877755343914,
0.04392430931329727,
0.019832175225019455,
0.01195001881569624,
0.025300370529294014,
0.05434344336390495,
-0.03979683294892311,
0.019500605762004852,
0.04573577269911766,
0.01882088929414749,
-0.013673464767634869,
0.05718667060136795,
0.052920591086149216,
0.025317946448922157,
0.029065575450658798,
0.007187290117144585,
0.06726008653640747,
-0.012611467391252518,
0.00445948913693428,
-0.01784852333366871,
-0.04903869330883026,
-0.03712376579642296,
0.024984285235404968,
0.02761114202439785,
-0.06465211510658264,
-0.07333279401063919,
-0.005481234285980463,
-0.04556502401828766,
0.03322574868798256,
0.023319752886891365,
0.007175466511398554,
0.0028179483488202095,
0.011021246202290058,
0.02915376052260399,
-0.03542507439851761,
-0.011689784936606884,
-0.012690909206867218,
-0.010747638531029224,
-0.08568237721920013,
0.013222281821072102,
-0.02018716000020504,
-0.009604972787201405,
-0.045492880046367645,
-0.08882688730955124,
0.007010508328676224,
-0.007038181181997061,
-0.013122240081429482,
-0.035011887550354004,
-0.06360353529453278,
-0.03304886817932129,
-0.10807044059038162,
0.09355609118938446,
0.02307921089231968,
0.04003746062517166,
-0.03612801805138588,
0.056408483535051346,
-0.03867016360163689,
0.0828540250658989,
0.012526549398899078,
-0.012922517023980618,
-0.05566003546118736,
0.002276713727042079,
0.01662522368133068,
-0.016601450741291046,
0.0034521976485848427,
0.028346804901957512,
-0.030015772208571434,
0.01062244176864624,
0.02345862053334713,
-0.048937875777482986,
-0.03313358873128891,
0.04181954264640808,
-0.02385052666068077,
-0.04723213240504265,
0.017585575580596924,
0.015187528915703297,
-0.03363261744379997,
-0.0010452739661559463,
-0.036813538521528244,
-0.11023160815238953,
0.014280445873737335,
0.02131095714867115,
0.00484586413949728,
0.034773193299770355,
-0.07526934891939163,
0.0175495408475399,
0.017263172194361687,
-0.01329678762704134,
0.006264462135732174,
-0.019617855548858643,
0.035299189388751984,
0.035652387887239456,
-0.05276466906070709,
0.046508245170116425,
-0.04131927713751793,
-0.04988740757107735,
0.004346664994955063,
0.007614078465849161,
0.028389832004904747,
0.006919617764651775,
-0.03348703309893608,
-0.008203412406146526,
-0.006580814253538847,
-0.0008680943283252418,
-0.02671404927968979,
-0.017074530944228172,
-0.05180764198303223,
0.025839656591415405,
-0.017974823713302612,
-0.07208911329507828,
0.005057586822658777,
0.08011222630739212,
0.08112139999866486,
0.011364181526005268,
-0.05676143616437912,
0.024435285478830338,
0.01705276034772396,
0.0016216386575251818,
-0.027435019612312317,
-0.03483077138662338,
-0.04682333767414093,
0.007627816405147314,
0.007146380841732025,
-0.03297531604766846,
0.03886137530207634,
-0.008789156563580036,
0.023237939924001694,
0.041426874697208405,
-0.022929975762963295,
-0.028447173535823822,
-0.015281288884580135,
-0.0077856979332864285,
0.005901310592889786,
0.0008111729403026402,
0.00283449562266469,
0.005267276428639889,
-0.10433205217123032,
-0.023407258093357086,
-0.006720366887748241,
0.01649261638522148,
-0.02985062077641487,
0.015239734202623367,
0.04489464312791824,
0.03574056923389435,
0.03171394392848015,
0.02989184856414795,
0.025063106790184975,
0.03133314102888107,
0.022214794531464577,
-0.017296846956014633,
0.004408102948218584,
-0.003811896312981844,
0.0009763908456079662,
0.00780160678550601,
0.02158682979643345,
-0.010156800970435143,
0.05944798141717911,
0.03043454885482788,
-0.00831497274339199,
0.02257046289741993,
-0.050083227455616,
0.018821047618985176,
0.022806132212281227,
0.05996760353446007,
-0.0018860328709706664,
0.03248405084013939,
-0.08419959992170334,
0.018072500824928284,
-0.051183417439460754,
-0.0708596408367157,
0.0520905926823616,
-0.000984066165983677,
0.009904632344841957,
0.023092273622751236,
-0.06894001364707947,
-0.04172445461153984,
-0.01419037114828825,
-0.00036684598308056593,
0.040937889367341995,
-0.07591095566749573,
0.02631831169128418,
0.035127829760313034,
-0.04097156971693039,
-0.012358392588794231,
-0.0676688626408577,
0.07670674473047256,
0.027512378990650177,
0.00624244986101985,
-0.005566060543060303,
-0.01888805814087391,
-0.01440514251589775,
-0.03406170383095741,
0.048371572047472,
0.019614409655332565,
-0.008123109117150307,
-0.07382261008024216,
0.034336403012275696,
-0.03014841303229332,
-0.023110972717404366,
-0.03953051194548607,
0.028100358322262764,
-0.010907228104770184,
0.005737448576837778,
0.04255704954266548,
0.004653466399759054,
-0.011507372371852398,
-0.0377034917473793,
0.04150637611746788,
0.015365512110292912,
0.0028810182120651007,
-0.018763847649097443,
0.04296552389860153,
-0.01744053140282631,
0.005308125168085098,
-0.0076660700142383575,
-0.002229630947113037,
0.001736026257276535,
0.0005713275750167668,
0.029495518654584885,
-0.03359636291861534,
0.007692372426390648,
-0.04843471944332123,
-0.048391640186309814,
0.04403286427259445,
-0.01806756481528282,
-0.01803974062204361,
-0.0064047290943562984,
-0.019729437306523323,
0.0341237336397171,
0.040472667664289474,
0.03915708512067795,
0.0005623295437544584,
-0.014069265685975552,
0.008121764287352562,
0.012261958792805672,
0.08509764820337296,
-0.022911619395017624,
0.03799676522612572,
-0.011722538620233536,
-0.025867603719234467,
0.01692305877804756,
0.027021754533052444,
-0.022857973352074623,
-0.012512424029409885,
0.008244090713560581,
0.028627945110201836,
0.02868836559355259,
-0.01900372840464115,
0.005088008940219879,
0.04448634013533592,
-0.004962523002177477,
0.008598977699875832,
0.018560320138931274,
0.056610167026519775,
0.04154284670948982,
-0.012794813141226768,
-0.04419982060790062,
0.0023385288659483194,
0.029613204300403595,
-0.002625196473672986,
0.012375307269394398,
0.03465721756219864,
0.03461388871073723,
-0.017484920099377632,
-0.0027851308695971966,
0.024682696908712387,
0.04102882742881775,
0.09022258967161179,
0.010593275539577007,
0.0012645074166357517,
-0.013069689273834229,
-0.016537131741642952,
-0.01747056096792221,
0.0581018328666687,
-0.010040749795734882,
0.011259525083005428,
-0.0012025838950648904,
0.034588392823934555,
0.03813433274626732,
0.04559934884309769,
0.05528051406145096,
0.03953856974840164,
-0.0156719870865345,
0.034250617027282715,
-0.0324137844145298,
0.006265637930482626,
0.009618615731596947,
0.038946595042943954,
-0.07032985240221024,
0.041090745478868484,
0.02171343006193638,
0.00814675260335207,
0.0001561627141200006,
-0.011901485733687878,
0.001755595556460321,
-0.014858881011605263,
0.002532542683184147,
-0.014621084555983543,
0.036158569157123566,
0.040908899158239365,
-0.003534566843882203,
-0.057839374989271164,
0.048963021486997604,
0.006697011645883322,
-0.02703426405787468,
-0.023537812754511833,
-0.042349159717559814,
0.009685228578746319,
0.023483315482735634,
-0.029078030958771706,
0.01524809468537569,
0.020952636376023293,
0.010067158378660679,
0.026341965422034264,
0.023731904104351997,
-0.032862670719623566,
0.012226524762809277,
-0.02479380927979946,
0.024877827614545822,
0.02479470521211624,
-0.03770873695611954,
-0.0048329490236938,
-0.04518882557749748,
0.022021595388650894,
-0.04880022630095482,
0.013519363477826118,
0.03433831036090851,
-0.06948018819093704,
0.041289541870355606,
0.030380675569176674,
0.01915450394153595,
0.10219079256057739,
0.1316758096218109,
-0.02425040677189827,
0.02944844774901867,
0.02750283293426037,
0.01626572571694851,
-0.06984085589647293,
-0.03131503239274025,
0.002838618354871869,
0.04395531490445137,
0.08411084860563278,
0.005479993764311075,
0.044971764087677,
-0.0243893563747406,
-0.01607901230454445,
0.015678102150559425,
-0.00741039402782917,
-0.020942293107509613,
-0.053009212017059326,
-0.011541089043021202,
-0.0023882051464170218,
0.013520438224077225,
0.01697946898639202,
0.0010316589614376426,
0.002216172870248556,
0.035530660301446915,
-0.06870011985301971,
-0.011412246152758598,
-0.002672539558261633,
0.008093851618468761,
0.06556008011102676,
0.002510054036974907,
0.024538829922676086,
-0.04211960732936859,
0.030378960072994232,
-0.05250754952430725,
-0.04501975327730179,
0.015003901906311512,
0.09844428300857544,
-0.01937628909945488,
-0.029462363570928574,
0.01435769721865654,
-0.013120390474796295,
-0.0029894837643951178,
-0.02285221964120865,
-0.038891252130270004,
-0.00652916869148612,
0.04528667405247688,
-0.02570027858018875,
0.0011111441999673843,
0.0076064798049628735,
0.05300614610314369,
0.032213497906923294,
-0.007594087161123753,
0.01573454588651657,
0.007836343720555305,
-0.004988034255802631,
0.03987831994891167,
0.004064837470650673,
-0.013696398586034775,
0.029188575223088264,
-0.005224090535193682,
0.007830474525690079,
-0.022034162655472755,
0.024373279884457588,
0.014956289902329445,
0.004925600718706846,
0.029023928567767143,
0.004245057702064514,
-0.038831572979688644,
-0.043107256293296814,
0.020005347207188606,
0.019564509391784668,
0.07785031199455261,
-0.009763101115822792,
0.012706277891993523,
-0.053351543843746185,
0.01716882921755314,
0.05362322926521301,
-0.008086788468062878,
-0.04803214222192764,
-0.017735470086336136,
-0.016501568257808685,
-0.03433823585510254,
-0.032433148473501205,
0.01554123591631651,
-0.008585508912801743,
0.07377924770116806,
-0.03528551012277603,
0.07514367997646332,
-0.06852894276380539,
0.013954868540167809,
-0.030775895342230797,
-0.05690430849790573,
-0.07004588842391968,
-0.046438757330179214,
0.03047811985015869,
-0.06176355108618736,
0.028160257264971733,
-0.08324737846851349,
0.044940318912267685,
-0.030440572649240494,
-0.02018619328737259,
0.058392174541950226,
0.05168202891945839,
-0.013346505351364613,
0.016055583953857422,
0.023449353873729706,
0.0015804060967639089,
0.01624763198196888,
-0.010146613232791424,
0.02449008636176586,
0.0058440943248569965,
0.01625244691967964,
-0.01782839186489582,
0.022298196330666542,
0.010378974489867687,
-0.0075411186553537846,
0.023031597957015038,
0.051098160445690155,
0.017223700881004333,
0.04040483385324478,
0.014270521700382233,
0.02919105440378189,
0.022686099633574486,
-0.001282480894587934,
-0.03948959335684776,
0.02111240290105343,
0.04994283244013786,
0.03200327977538109,
-0.00669135432690382,
-0.02594325691461563,
-0.028334489092230797,
0.03732827678322792,
-0.015923667699098587,
0.06296461820602417,
-0.021542128175497055,
-0.025667162612080574,
-0.04746585711836815,
0.029421702027320862,
0.04047444835305214,
-0.03617877513170242,
0.07585059106349945,
-0.0036141930613666773,
0.043923113495111465,
0.014653653837740421,
0.028586653992533684,
0.04710505157709122,
-0.03425733745098114,
-0.000768131751101464,
-0.052715759724378586,
0.02751367725431919,
0.047163933515548706,
-0.053631141781806946,
-0.028646769002079964,
-0.02503666654229164,
-0.04767425358295441,
-0.026610523462295532,
0.006182004231959581,
-0.020951950922608376,
-0.04207291826605797,
-0.0308707132935524,
-0.005805086810141802,
-0.026102380827069283,
0.03237054497003555,
-0.0034824558533728123,
-0.0016680966364219785,
-0.03004935011267662,
-0.023750292137265205,
0.0021329002920538187,
0.034441981464624405,
-0.08754994720220566,
-0.005969521589577198,
-0.024206707254052162,
0.046657487750053406,
0.006121853366494179,
-0.028796987608075142,
0.028571322560310364,
0.03704909235239029,
-0.035607561469078064,
0.013152084313333035,
0.060973089188337326,
-0.08673123270273209,
0.021701868623495102,
-0.023718014359474182,
-0.019319484010338783,
-0.07019698619842529,
-0.031767118722200394,
0.0013391936663538218,
-0.008997918106615543,
-0.05230247601866722,
-0.05219327658414841,
0.02426498383283615,
0.011600342579185963,
0.0076902019791305065,
0.0207359679043293,
0.03681071847677231,
-0.022736703976988792,
0.010741522535681725,
-0.0709621012210846,
-0.00546258594840765,
0.020932190120220184,
0.003841407597064972,
-0.030415166169404984,
0.05944325029850006,
0.03661263734102249,
0.0010414471616968513,
-0.03411654010415077,
0.019733862951397896,
-0.011446726508438587,
-0.04095912724733353,
-0.01948699727654457,
-0.017903810366988182,
-0.053689390420913696,
-0.055211737751960754,
0.0037855233531445265,
-0.009386220946907997,
-0.03768632560968399,
0.021832887083292007,
-0.03325523063540459,
0.007950508035719395,
-0.07276084274053574,
-0.05669734999537468,
-0.031027669087052345,
-0.020048435777425766,
0.03204172104597092,
-0.02340242639183998,
0.028527963906526566,
-0.011348666623234749,
0.018443303182721138,
-0.0025007498916238546,
-0.009953588247299194,
-0.009006383828818798,
0.035902298986911774,
-0.035081904381513596,
-0.01666860654950142,
-0.038689643144607544,
-0.01144529040902853,
0.010335675440728664,
0.017159316688776016,
-0.0347580723464489,
0.028721092268824577,
0.011583668179810047,
-0.008082259446382523,
0.026571543887257576,
0.07904788106679916,
-0.052706681191921234,
-0.04690994322299957,
-0.03883480653166771,
0.008231320418417454,
0.02294974960386753,
0.01673039048910141,
0.009908745996654034,
-0.021902937442064285,
0.011877181008458138,
-0.011758023872971535,
-0.0171663835644722,
-0.06605497747659683,
-0.010241157375276089,
0.0008865380077622831,
-0.04294949397444725,
-0.011424519121646881,
0.009597569704055786,
0.010010835714638233,
-0.00617624307051301,
-0.003462646622210741,
0.034092605113983154,
-0.04918097332119942,
-0.019047465175390244,
-0.0195945892482996,
-0.012101944535970688,
-0.011137099005281925,
0.02490612305700779,
0.05272246152162552,
0.011271215043962002,
-0.029542947188019753,
-0.027560986578464508,
0.01629512384533882,
-0.02672981098294258,
-0.008308447897434235,
-0.00666224118322134,
0.010758805088698864,
0.018034053966403008,
0.05838121846318245,
-0.017457060515880585,
0.024596314877271652,
-0.009755718521773815,
0.029458945617079735,
-0.03905350714921951,
0.03809365630149841,
0.0043869405053555965,
0.008627096191048622,
0.049263861030340195,
0.005587971769273281,
0.008971271105110645,
-0.032162539660930634,
0.07462680339813232,
-0.029491495341062546,
-0.0806017816066742,
-0.06625503301620483,
-0.028848642483353615,
-0.015127399936318398,
0.05553817376494408,
-0.006409538444131613,
-0.038934025913476944,
-0.007092468440532684,
0.013061695732176304,
-0.022604884579777718,
-0.015478899702429771,
-0.0037889520172029734,
0.04889298602938652,
0.02376723662018776,
-0.014923550188541412,
0.00908306147903204,
0.051156796514987946,
-0.03620897978544235,
-0.07314176857471466,
-0.032589368522167206,
0.01464130263775587,
0.010893118567764759,
0.049773912876844406,
-0.044012006372213364,
0.009449009783565998,
0.0224633626639843,
-0.032158005982637405,
0.004835671279579401,
0.05265705659985542,
-0.08024545758962631,
-0.05684681236743927,
-0.003759537125006318,
0.005954571533948183,
0.030437303707003593,
0.04128488525748253,
0.005462716333568096,
0.026192881166934967,
-0.004388289991766214,
0.02838279865682125,
0.021988360211253166,
-0.02926667593419552,
0.008737406693398952,
0.0039025675505399704,
-0.022201139479875565,
0.01363358087837696,
0.00011549789633136243,
-0.011711198836565018,
0.03129494562745094,
-0.03903592750430107,
-0.02889309823513031,
-0.01007054839283228,
0.01312432624399662,
0.0290700551122427
] |
Série / Division :BIC - RICITexte :L'article 66 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge jusqu'au 31 décembre 2026 le crédit d'impôt en faveur des métiers d'art prévu à l'article 244 quater O du code général des impôts.Actualité liée :XDocument lié :BOI-BIC-RICI-10-100 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur des métiers d'artSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00058
|
https://bofip.impots.gouv.fr/bofip/14168-PGP.html/ACTU-2024-00058
|
2024-03-06 00:00:00
|
d45d19cf12acdbf33e4e163ca90a57d9b60c0f53fa06badc8514f08ccb66ff0d
|
[
-0.012743947096168995,
0.06341851502656937,
-0.05688878521323204,
-0.04611167311668396,
-0.001966373063623905,
-0.026558727025985718,
0.054261818528175354,
-0.018926803022623062,
0.05304573103785515,
-0.014322328381240368,
-0.026185788214206696,
-0.0049595097079873085,
-0.07890480011701584,
0.007436835207045078,
-0.0317903496325016,
0.06431766599416733,
0.08648564666509628,
0.09102559834718704,
0.03607127070426941,
-0.03650287166237831,
0.09857472777366638,
-0.02735563926398754,
-0.02520606480538845,
0.02258734218776226,
0.005354381166398525,
0.027615638449788094,
0.03590882569551468,
-0.06741021573543549,
0.01728537492454052,
0.0603766031563282,
-0.04539058730006218,
-0.03522815927863121,
0.02027423493564129,
0.057873014360666275,
0.016609137877821922,
-0.04671793058514595,
0.0013275789096951485,
0.002667939756065607,
0.037800729274749756,
0.03368472307920456,
-0.03292328491806984,
-0.028360165655612946,
-0.0012206408428028226,
-0.03537892550230026,
-0.0260491780936718,
0.02988526038825512,
-0.05489390715956688,
0.04807808995246887,
0.021450674161314964,
0.02433956041932106,
-0.04324312135577202,
0.018848681822419167,
-0.006612184923142195,
0.00840708613395691,
-0.024964673444628716,
-0.004893983714282513,
-0.05744686350226402,
0.027389882132411003,
0.11716420948505402,
-0.04040628671646118,
-0.05087077617645264,
-0.0025901845656335354,
-0.04691602662205696,
0.03407962992787361,
-0.05851167440414429,
0.004165067337453365,
-0.003949097357690334,
-0.010905280709266663,
0.1297972947359085,
0.02599722519516945,
0.014497246593236923,
0.04462561011314392,
0.010753318667411804,
0.004440590273588896,
0.043020643293857574,
0.0776766911149025,
-0.032480910420417786,
0.06633774191141129,
-0.05765637010335922,
-0.009749925695359707,
-0.03386611491441727,
0.014226246625185013,
0.0013519891072064638,
0.03854040056467056,
0.01649869605898857,
0.03918083757162094,
-0.023383619263768196,
-0.007327720057219267,
0.06989219784736633,
-0.006843843497335911,
-0.014221491292119026,
0.0894559845328331,
-0.035746876150369644,
0.07026974111795425,
0.005464853253215551,
0.009855175390839577,
-0.026439230889081955,
0.0158049538731575,
0.02419399283826351,
0.051729779690504074,
-0.029627850279211998,
-0.0036975955590605736,
0.07498288154602051,
-0.037136416882276535,
0.021368205547332764,
-0.019821936264634132,
-0.009454295039176941,
-0.059303343296051025,
0.017508944496512413,
-0.011925016529858112,
0.04601813480257988,
-0.045894868671894073,
-0.07851554453372955,
-0.08904485404491425,
-0.06323547661304474,
0.04945262894034386,
0.0026996417436748743,
-0.009513112716376781,
-0.024300221353769302,
0.020577004179358482,
-0.027207592502236366,
0.03150402754545212,
0.005576831288635731,
-0.003790611168369651,
-0.11730226129293442,
-0.008467025123536587,
-0.005027288105338812,
0.041935086250305176,
-0.04032624512910843,
0.014326062053442001,
0.04440800100564957,
0.0067250109277665615,
0.025482818484306335,
-0.016410967335104942,
0.027032244950532913,
0.01742045395076275,
-0.027243737131357193,
0.09352748841047287,
0.005597549490630627,
0.0004860681074205786,
-0.036196157336235046,
0.06046832725405693,
-0.0766039788722992,
0.01133895292878151,
0.019883671775460243,
-0.06157181039452553,
-0.023966362699866295,
0.017005134373903275,
-0.02036602608859539,
0.0034314387012273073,
0.010471032001078129,
0.008753405883908272,
0.053235724568367004,
0.04074718803167343,
0.039016660302877426,
-0.032196350395679474,
-0.009832493960857391,
0.04941572621464729,
-0.056430891156196594,
-0.027519237250089645,
0.08085864782333374,
0.040094874799251556,
-0.021088583394885063,
0.00511972326785326,
-0.03621558099985123,
-0.032153721898794174,
0.013637141324579716,
-0.022904744371771812,
0.005363122094422579,
-0.023754479363560677,
-0.0910242423415184,
0.013717804104089737,
0.02098708599805832,
-0.015259704552590847,
-0.013644597493112087,
0.006238777190446854,
0.04255923256278038,
-0.017645331099629402,
0.0003213864692952484,
0.055134762078523636,
-0.06462015956640244,
-0.0705643966794014,
-0.01519881933927536,
0.014510879293084145,
-0.0008778379997238517,
0.01392735168337822,
-0.005697410553693771,
-0.01133543811738491,
-0.020215723663568497,
0.05852939933538437,
-0.04132894426584244,
0.002187283942475915,
-0.059443745762109756,
0.010296490974724293,
0.014006353914737701,
-0.0585840605199337,
-0.0212789848446846,
0.0641847774386406,
-0.001379713648930192,
0.0021846650633960962,
-0.003718366613611579,
0.03615593537688255,
0.07505775988101959,
-0.0036092556547373533,
-0.0022513773292303085,
-0.027170652523636818,
-0.029253311455249786,
-0.003666261676698923,
-0.0803624838590622,
-0.042529407888650894,
0.0015429235063493252,
0.0055488585494458675,
0.018853899091482162,
0.027084432542324066,
0.014974870719015598,
-0.07839076220989227,
-0.03850330039858818,
0.0074083865620195866,
0.006780109368264675,
-0.024018848314881325,
0.01278271060436964,
0.019307253882288933,
-0.06872500479221344,
0.0019184580305591226,
0.009692590683698654,
-0.004941263701766729,
-0.010120818391442299,
0.00891201663762331,
0.025058476254343987,
0.00010290562931913882,
0.006563093513250351,
0.011766844429075718,
-0.012354186736047268,
0.016657138243317604,
0.056362301111221313,
-0.04903402552008629,
-0.03642929717898369,
-0.02942974492907524,
0.03752021864056587,
-0.004801192786544561,
0.02030646800994873,
-0.040060337632894516,
0.07001074403524399,
0.0542575940489769,
0.012115673162043095,
-0.01329956203699112,
-0.0099919019266963,
0.015501816757023335,
-0.00010659649706212804,
-0.0026149351615458727,
-0.028738921508193016,
0.03161206841468811,
-0.06974893063306808,
0.010846946388483047,
-0.04007239267230034,
-0.036344897001981735,
0.0020239802543073893,
0.010658638551831245,
0.02177472598850727,
-0.07416991144418716,
-0.05515904724597931,
-0.02617456763982773,
-0.01177785824984312,
-0.023869307711720467,
0.04090334102511406,
-0.09361491352319717,
0.007634538225829601,
0.06836392730474472,
-0.06093715503811836,
-0.006265910807996988,
-0.006390262860804796,
0.03793046995997429,
0.026277821511030197,
0.011735823005437851,
-0.05256325379014015,
0.03264906629920006,
-0.06892305612564087,
0.008902151137590408,
0.024046508595347404,
-0.00038438159390352666,
-0.024665409699082375,
-0.049675751477479935,
0.010400624945759773,
-0.04001018777489662,
-0.023793846368789673,
0.013272562995553017,
0.038080114871263504,
-0.03247367590665817,
-0.0069550443440675735,
0.009316371753811836,
-0.01941073313355446,
-0.009921541437506676,
-0.04521343857049942,
0.056195683777332306,
-0.0202027577906847,
-0.015082940459251404,
-0.0069334073923528194,
0.010783248580992222,
-0.00816362351179123,
0.02554839663207531,
-0.026006806641817093,
0.01362869143486023,
-0.0248924158513546,
0.025906823575496674,
0.008983106352388859,
-0.04198566824197769,
-0.019844088703393936,
-0.06653192639350891,
-0.04306705668568611,
0.006309819873422384,
0.030140087008476257,
-0.012185358442366123,
-0.03820880129933357,
-0.024745123460888863,
0.08096443116664886,
0.02717776596546173,
0.06650000810623169,
-0.010378846898674965,
0.0030953765381127596,
-0.03077222779393196,
0.02539253607392311,
0.09483213722705841,
-0.011953665874898434,
0.031174786388874054,
-0.046178098767995834,
-0.021250037476420403,
0.044057779014110565,
0.017651299014687538,
-0.03391893580555916,
-0.009111716412007809,
-0.045963939279317856,
0.03169228136539459,
0.03521185740828514,
-0.01376928947865963,
0.01641600951552391,
0.02931978739798069,
0.013922601006925106,
0.005624743644148111,
0.011236232705414295,
0.02855224721133709,
-0.004796111956238747,
-0.008597497828304768,
-0.06725463271141052,
0.006522010080516338,
0.02059839852154255,
-0.013526607304811478,
0.07281850278377533,
0.07260781526565552,
0.034389302134513855,
-0.015054537914693356,
0.050672270357608795,
0.019910752773284912,
0.012579357251524925,
0.0923226997256279,
0.017294462770223618,
-0.01936563476920128,
0.021110938861966133,
0.008612386882305145,
-0.03066261298954487,
0.010961698368191719,
-0.018039410933852196,
-0.03093337081372738,
0.0074096969328820705,
0.04214981570839882,
-0.026327718049287796,
0.038890235126018524,
0.04715810716152191,
0.021315930411219597,
-0.021871933713555336,
-0.012408020906150341,
-0.030345840379595757,
-0.0013258674880489707,
-0.008536502718925476,
0.04660999774932861,
-0.031080830842256546,
-0.0008420835365541279,
0.014537019655108452,
0.04026733338832855,
-0.004865171387791634,
-0.01869085803627968,
0.0018728533759713173,
0.01751643978059292,
0.01492346078157425,
-0.009607972577214241,
0.02463696151971817,
0.03509318828582764,
-0.002692685229703784,
-0.06022610515356064,
-0.006373309995979071,
-0.012656314298510551,
0.03473355993628502,
-0.0131010040640831,
-0.018139425665140152,
0.00951242446899414,
0.0576137900352478,
0.008467444218695164,
0.027583107352256775,
0.052223797887563705,
0.02391057461500168,
0.027170885354280472,
0.02010749839246273,
-0.009750347584486008,
0.004170970059931278,
0.014375350438058376,
0.03610491380095482,
0.03504575416445732,
-0.06425914913415909,
-0.056431934237480164,
-0.024478867650032043,
0.02936762012541294,
-0.0011360987555235624,
0.00029281710158102214,
0.043300289660692215,
-0.02308489941060543,
0.07862059772014618,
-0.013396861962974072,
0.025394780561327934,
-0.0011252140393480659,
0.1437477171421051,
-0.029247567057609558,
0.03461258485913277,
-0.001674407976679504,
-0.0022888935636729,
0.0074503375217318535,
-0.012328295968472958,
-0.024241970852017403,
0.05530591681599617,
0.04956402629613876,
-0.029271753504872322,
0.05336621403694153,
-0.0334736704826355,
0.02234010398387909,
-0.007927881553769112,
-0.028772404417395592,
-0.022168094292283058,
-0.06353521347045898,
0.018242044374346733,
-0.003716636449098587,
0.019951701164245605,
0.006910043768584728,
0.005372851621359587,
-0.027788352221250534,
0.003924466669559479,
-0.06891650706529617,
0.02105393446981907,
0.060457468032836914,
0.01859905570745468,
0.00013552923337556422,
0.03047681413590908,
0.03558807075023651,
-0.0037885429337620735,
0.019534161314368248,
0.044875357300043106,
-0.02396276593208313,
0.008030354976654053,
0.0037194699980318546,
0.005784331820905209,
0.004426285624504089,
-0.000805391522590071,
0.002295770915225148,
-0.004287172574549913,
-0.0019374146359041333,
-0.024599848315119743,
0.010784775018692017,
0.06478088349103928,
0.013612787239253521,
0.014531796798110008,
0.012253088876605034,
0.03663364052772522,
-0.005097638815641403,
-0.024338247254490852,
0.030155127868056297,
-0.007868248969316483,
0.00670653535053134,
-0.037846315652132034,
0.0028240836691111326,
-0.012106610462069511,
0.03522484004497528,
-0.008075249381363392,
0.06268303096294403,
-0.0023321399930864573,
0.027882961556315422,
0.01441849023103714,
0.021866539493203163,
-0.004931298084557056,
0.015242144465446472,
-0.003050001338124275,
-0.02216118760406971,
0.025195617228746414,
0.042191341519355774,
0.0669759213924408,
0.003266125451773405,
-0.004809077829122543,
-0.02018258161842823,
-0.004949209745973349,
0.04281865805387497,
0.005155510269105434,
-0.04055625572800636,
0.020466022193431854,
-0.04160449653863907,
-0.031245693564414978,
-0.04598306119441986,
-0.02398611232638359,
-0.013953225687146187,
0.027805915102362633,
-0.05736163631081581,
0.07519149780273438,
-0.0018736604833975434,
0.006023715250194073,
-0.026427533477544785,
-0.07235646992921829,
-0.03962400183081627,
-0.051735494285821915,
0.0015620761550962925,
-0.06467079371213913,
-0.007324401289224625,
-0.01859610714018345,
0.023719606921076775,
-0.04650717228651047,
-0.008818977512419224,
0.06755135953426361,
-0.0035696043632924557,
0.03309539332985878,
0.02933129481971264,
0.0042986879125237465,
-0.011981611140072346,
0.010570893995463848,
0.0016409010859206319,
0.06208348274230957,
0.014965256676077843,
-0.004767687525600195,
0.035571206361055374,
0.028197649866342545,
-0.03965367376804352,
-0.0002866506401915103,
0.061826206743717194,
0.0036313228774815798,
0.037522342056035995,
0.022274786606431007,
0.00037719818647019565,
0.0012643851805478334,
0.015151988714933395,
0.004744778387248516,
-0.039091192185878754,
-0.043413594365119934,
0.017403775826096535,
0.0753285214304924,
-0.03650830686092377,
-0.030024468898773193,
-0.04550713673233986,
-0.0021462072618305683,
-0.005971880629658699,
0.07950311154127121,
-0.033990975469350815,
-0.07501677423715591,
0.000736322661396116,
0.0002293443976668641,
-0.0431220643222332,
-0.03815692290663719,
0.07174152880907059,
0.019872695207595825,
-0.07161959260702133,
-0.011238940991461277,
-0.01131900493055582,
-0.01683804765343666,
-0.004874544683843851,
0.04392049461603165,
-0.04960295930504799,
0.026960520073771477,
0.031112222000956535,
-0.013238782063126564,
0.012787092477083206,
0.013140814378857613,
0.008108935318887234,
-0.03842385858297348,
0.03736001253128052,
-0.03054630383849144,
-0.021134039387106895,
0.02132509835064411,
0.006125886458903551,
-0.01619950495660305,
0.03606236353516579,
-0.013110272586345673,
0.028426336124539375,
-0.02231796644628048,
-0.002579757710918784,
-0.04687182605266571,
0.015407990664243698,
-0.05279528349637985,
-0.04056469351053238,
0.014682183973491192,
0.018381789326667786,
0.019513484090566635,
-0.023476572707295418,
0.050396766513586044,
0.03869404271245003,
0.022527499124407768,
-0.042408011853694916,
0.05447634682059288,
0.00037260010140016675,
0.026880593970417976,
-0.02736058458685875,
-0.0011776183964684606,
-0.0025079743936657906,
0.012806992046535015,
0.022408846765756607,
-0.010749934241175652,
-0.03156184032559395,
-0.03946097567677498,
-0.016120530664920807,
0.03680140897631645,
-0.0267277043312788,
0.021983785554766655,
0.02712688408792019,
0.022718453779816628,
0.0026173957157880068,
-0.025636177510023117,
-0.05530630797147751,
-0.018242457881569862,
-0.017269380390644073,
-0.036686453968286514,
0.009777224622666836,
-0.00020658985886257142,
0.005071268882602453,
0.012025086209177971,
0.03024134412407875,
0.015941688790917397,
-0.07780168205499649,
-0.037328097969293594,
-0.008283722214400768,
-0.01053259801119566,
-0.0669107586145401,
-0.02288363315165043,
0.019733350723981857,
-0.007672350388020277,
0.02650338038802147,
-0.019320862367749214,
0.0017460520612075925,
0.0018599794711917639,
-0.07756948471069336,
-0.026956437155604362,
0.01529640145599842,
-0.022802840918302536,
-0.02002640627324581,
0.013296760618686676,
-0.0008210785454139113,
0.03239227458834648,
0.0188670065253973,
-0.02701471373438835,
0.012135724537074566,
0.030189285054802895,
-0.036175452172756195,
-0.02989579550921917,
-0.04281234368681908,
-0.031033501029014587,
-0.035407260060310364,
0.02323976531624794,
0.007320265751332045,
0.05835464969277382,
0.06208816543221474,
-0.004419537726789713,
0.06471998989582062,
0.07185369729995728,
-0.04444792494177818,
-0.044907357543706894,
0.02618013694882393,
0.024367423728108406,
0.007961375638842583,
0.04161433130502701,
0.04982038214802742,
-0.06304248422384262,
0.002742763375863433,
0.012593100778758526,
0.012698858976364136,
-0.013651126995682716,
-0.013758515939116478,
-0.06236892566084862,
-0.058577075600624084,
-0.0065333726815879345,
0.014747703447937965,
0.04440315440297127,
-0.005152106285095215,
0.02144557051360607,
0.03533365577459335,
-0.011968335136771202,
-0.011836824007332325,
0.02864365465939045,
-0.00026523214182816446,
0.0056145587004721165,
-0.009814927354454994,
-0.023939086124300957,
0.030099811032414436,
0.03927360102534294,
-0.03653053939342499,
0.028140101581811905,
0.0004390524700284004,
0.019074272364377975,
-0.02468281239271164,
-0.03720039874315262,
0.009450332261621952,
0.0140196168795228,
0.0007877661264501512,
-0.01083445269614458,
0.05136771500110626,
0.05152874067425728,
-0.022465432062745094,
0.028063807636499405,
-0.027339991182088852,
0.01724104955792427,
-0.06050470098853111,
0.009841115213930607,
-0.0022915394511073828,
-0.03201522305607796,
0.028346236795186996,
-0.03128484636545181,
0.0012309307930991054,
0.0023416075855493546,
-0.007811436895281076,
-0.049657780677080154,
0.056353870779275894,
0.012584801763296127,
0.01744684763252735,
-0.033647459000349045,
0.021797962486743927,
-0.0537513867020607,
0.013820123858749866,
-0.011567024514079094,
0.08160188794136047,
0.0030777929350733757,
-0.04565328732132912,
0.020322851836681366,
-0.013640626333653927,
-0.12232255935668945,
-0.04033113270998001,
0.021222282201051712,
-0.019024094566702843,
0.03584378585219383,
-0.017736274749040604,
-0.016129864379763603,
0.043685417622327805,
0.017392724752426147,
-0.039553262293338776,
0.007575484924018383,
0.04897645115852356,
0.006667712703347206,
-0.09109129011631012,
0.005584304686635733,
0.019729988649487495,
0.026225199922919273,
0.08344613760709763,
0.0325777567923069,
0.02994527667760849,
0.01936415024101734,
0.0029123935382813215,
0.03954116255044937,
0.004185271915048361,
-0.013782327063381672,
0.041670236736536026,
0.0009913352550938725,
-0.007492028642445803,
0.036113277077674866,
0.011570039205253124,
0.06283832341432571,
-0.02339804917573929,
-0.008234910666942596,
0.01755364052951336,
0.01903713308274746,
0.028441427275538445
] |
Série / Division :IR - RICITexte :L'article 18 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 réserve le bénéfice du crédit d'impôt pour l'acquisition et la pose d'un système de charge pour véhicule électrique (CIBRE), prévu par l'article 200 quater C du code général des impôts (CGI), aux seuls systèmes de charge pilotable pour véhicule électrique et porte le plafond de dépenses éligibles au crédit d'impôt à 500 € par système de charge.Ces dispositions s'appliquent aux dépenses payées à compter du 1er janvier 2024.Toutefois, l'article 200 quater C du CGI, dans sa rédaction antérieure à l'article 18 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, s'applique, sur demande du contribuable, aux dépenses payées en 2024 pour lesquelles le contribuable justifie de l'acceptation d'un devis et du versement d'un acompte entre le 1er janvier et le 31 décembre 2023.Les caractéristiques techniques des systèmes de charge pilotable pour véhicule électrique sont définies à l'article 18 ter A de l'annexe IV au CGI dans sa rédaction issue de l'arrêté du 24 avril 2024 pris pour l'application de l'article 200 quater C du code général des impôts.Actualité liée :XDocument lié :BOI-IR-RICI-285 : IR - Crédit d'impôt pour l'acquisition et la pose d'un système de charge pour véhicule électrique (CIBRE)Signataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00033
|
https://bofip.impots.gouv.fr/bofip/14141-PGP.html/ACTU-2024-00033
|
2024-05-28 00:00:00
|
fe3c049e15e8238ca14d7da933418751bbac78b9270847b230800aaa67751ead
|
[
-0.022544052451848984,
-0.01726922206580639,
-0.04120910167694092,
0.06980528682470322,
0.02158343605697155,
-0.02777129039168358,
0.04223736748099327,
-0.005499157123267651,
0.08469436317682266,
-0.0720459595322609,
0.030605139210820198,
0.0009391894564032555,
-0.06818568706512451,
-0.09226106852293015,
-0.08299507200717926,
0.1186031773686409,
0.08692412823438644,
0.08595746755599976,
-0.0007735938997939229,
0.023110076785087585,
0.05721215158700943,
0.01628965139389038,
-0.020939139649271965,
0.053000275045633316,
0.0022922055795788765,
0.023594573140144348,
0.003963180352002382,
-0.021595411002635956,
0.045241113752126694,
-0.013070812448859215,
-0.08200883120298386,
-0.04219956696033478,
0.02122766152024269,
0.0021465022582560778,
0.01710342988371849,
-0.033379439264535904,
0.01311507262289524,
0.04388175904750824,
0.02819741889834404,
0.025955140590667725,
0.0360492579638958,
0.023364055901765823,
0.045842789113521576,
-0.010555173270404339,
-0.02073010429739952,
0.013465147465467453,
-0.02165709249675274,
0.030035629868507385,
0.03885408863425255,
0.047874849289655685,
-0.009946361184120178,
0.04400260001420975,
0.042242374271154404,
-0.02433290146291256,
-0.025244809687137604,
0.018248092383146286,
-0.05220488831400871,
-0.01665470562875271,
0.11145361512899399,
-0.06240483373403549,
-0.020042140036821365,
-0.003440980101004243,
-0.034594450145959854,
-0.008160450495779514,
-0.02425612136721611,
-0.09379623085260391,
-0.0032510440796613693,
-0.02262849360704422,
0.1129932701587677,
0.03200364485383034,
0.005679144524037838,
0.03615894541144371,
-0.02046939544379711,
-0.048684585839509964,
0.027536464855074883,
0.10572499781847,
-0.03315868601202965,
0.013725318014621735,
0.012188168242573738,
-0.012202895246446133,
-0.007423895411193371,
0.02029973641037941,
-0.006353848613798618,
0.04813497141003609,
-0.001377601525746286,
0.02754640206694603,
-0.02417975850403309,
0.005517102777957916,
0.011708823963999748,
0.0017681304598227143,
0.009208283387124538,
0.06171291321516037,
0.020856687799096107,
0.042504891753196716,
0.015905698761343956,
0.01355656422674656,
-0.021276269108057022,
-0.004161972552537918,
0.036216314882040024,
0.06269261986017227,
0.015374246053397655,
0.0003480509913060814,
0.05327158421278,
-0.023747554048895836,
0.062469419091939926,
-0.01235878560692072,
0.016624804586172104,
-0.004417061805725098,
0.006833025719970465,
0.01585630513727665,
-0.0031865437049418688,
-0.014421886764466763,
-0.043172892183065414,
-0.014728700742125511,
0.0009364454890601337,
-0.0022044056095182896,
-0.01954062096774578,
-0.0221630297601223,
0.06305760890245438,
-0.0018218716140836477,
-0.014562065713107586,
0.015325047075748444,
-0.0002144164318451658,
-0.041379328817129135,
-0.12709079682826996,
0.036394666880369186,
-0.08799521625041962,
-0.02729717269539833,
-0.021525198593735695,
0.008145577274262905,
0.07723607122898102,
0.051317546516656876,
-0.020530516281723976,
0.00606938311830163,
-0.021234124898910522,
0.01614958606660366,
-0.042437586933374405,
0.04531071335077286,
0.0325140655040741,
0.03582300990819931,
-0.05492681264877319,
0.016892939805984497,
0.004138248506933451,
0.05746941640973091,
-0.02064397744834423,
-0.004870247561484575,
0.03291250392794609,
-0.010233042761683464,
0.0004418374446686357,
-0.00826865155249834,
-0.02708282507956028,
-0.002098655793815851,
0.05912233889102936,
-0.006671955343335867,
0.01490405946969986,
-0.05609111115336418,
-0.010555450804531574,
0.039536044001579285,
-0.021678168326616287,
-0.004562869668006897,
-0.030457761138677597,
-0.003332286374643445,
0.006763792131096125,
-0.017367979511618614,
0.004262264352291822,
-0.0017059077508747578,
0.05907168239355087,
-0.0034244267735630274,
0.034529224038124084,
0.04028020426630974,
-0.07967512309551239,
0.008914110250771046,
0.01738758012652397,
-0.020018164068460464,
-0.02482118085026741,
-0.05514058470726013,
-0.028000114485621452,
0.003515151794999838,
-0.03887302428483963,
0.07162833958864212,
-0.010897601954638958,
-0.04176849126815796,
-0.025570012629032135,
0.025472581386566162,
0.012500645592808723,
0.07626808434724808,
-0.0034596382174640894,
-0.048310328274965286,
0.04434547945857048,
0.08754559606313705,
-0.019386067986488342,
-0.01817537471652031,
-0.08463891595602036,
0.011465010233223438,
0.037555843591690063,
-0.0915294736623764,
-0.012880494818091393,
0.05751803517341614,
0.04152124747633934,
0.013396186754107475,
-0.0547768771648407,
0.027675187215209007,
-0.011163807474076748,
-0.014796460047364235,
-0.013633080758154392,
-0.04434724524617195,
-0.01355206873267889,
-0.009384690783917904,
-0.020181922242045403,
-0.036726634949445724,
-0.022670598700642586,
-0.030035587027668953,
0.008922358974814415,
0.0136356046423316,
-0.009738467633724213,
-0.03548324108123779,
0.010592163540422916,
-0.019541366025805473,
0.03651343658566475,
0.0022133400198072195,
0.024922439828515053,
-0.08040468394756317,
-0.03582100197672844,
-0.06197032704949379,
0.0010422883788123727,
0.02107301726937294,
-0.05788429453969002,
0.034183330833911896,
0.0010765633778646588,
0.010121657513082027,
-0.0085687767714262,
0.006396277341991663,
0.019496750086545944,
-0.034356992691755295,
0.05378858372569084,
-0.04185640811920166,
0.020577846094965935,
0.014036798849701881,
-0.03978238254785538,
0.04193403571844101,
0.024650422856211662,
-0.046730589121580124,
0.08072947710752487,
0.05906885862350464,
0.00009103708725888282,
0.01673085242509842,
-0.052032195031642914,
0.003924854099750519,
-0.049651723355054855,
0.07074275612831116,
-0.025987107306718826,
0.052164386957883835,
-0.03494159132242203,
0.010137799195945263,
-0.06515908986330032,
-0.05801473930478096,
0.05366600677371025,
0.03846292942762375,
0.018195636570453644,
0.0018080215668305755,
-0.019670238718390465,
-0.020335130393505096,
0.018280230462551117,
0.014802510850131512,
0.018797852098941803,
-0.08528634905815125,
0.029690299183130264,
0.03456803038716316,
-0.0284886434674263,
0.0006412625662051141,
-0.005751209799200296,
0.06335297971963882,
0.0573812797665596,
0.035070788115262985,
-0.03757656365633011,
-0.03016970306634903,
-0.00948281679302454,
0.011515113525092602,
0.04088366776704788,
0.00984937883913517,
0.0073715690523386,
-0.03689314424991608,
0.0034285716246813536,
0.006777879782021046,
-0.01373547688126564,
0.004595625214278698,
-0.00015334990166593343,
0.006871290039271116,
-0.017432669177651405,
0.07296779006719589,
-0.042176466435194016,
-0.03394404426217079,
-0.03738875314593315,
0.018190013244748116,
-0.02740841917693615,
0.029296210035681725,
0.001030073268339038,
0.018748441711068153,
-0.02950696088373661,
0.042982831597328186,
-0.031085079535841942,
-0.00484923180192709,
-0.042528942227363586,
-0.003122155088931322,
-0.03260533884167671,
-0.011313529685139656,
0.009990528225898743,
0.0033327327109873295,
-0.015617412514984608,
0.07399336993694305,
0.048771150410175323,
0.005289862863719463,
-0.00738260755315423,
0.008701051585376263,
0.042019061744213104,
0.0049425819888710976,
0.011086534708738327,
-0.02324862591922283,
0.017624523490667343,
-0.05042371153831482,
0.014717698097229004,
0.09679675102233887,
-0.04041999205946922,
0.02622857503592968,
-0.028244951739907265,
-0.01192511897534132,
-0.005981020163744688,
0.007576806005090475,
-0.058694444596767426,
0.021350985392928123,
-0.007803779095411301,
0.01592959649860859,
0.027859782800078392,
-0.008014427497982979,
0.009369911625981331,
0.034309014678001404,
0.04480336979031563,
-0.05595765262842178,
0.023286182433366776,
0.026310531422495842,
0.01556395087391138,
-0.009389753453433514,
-0.08525361120700836,
0.003988336306065321,
-0.01166593562811613,
-0.003918090369552374,
0.02163269743323326,
-0.01897978037595749,
0.022464357316493988,
-0.016510041430592537,
0.06381843239068985,
0.05005451291799545,
0.005323786288499832,
0.08123534917831421,
-0.0027418648824095726,
-0.05438088998198509,
-0.01475270465016365,
0.007433207239955664,
-0.0649869367480278,
0.0015469298232346773,
0.03748233988881111,
-0.0236543919891119,
-0.0457279272377491,
0.03042719140648842,
-0.015470705926418304,
0.03952166065573692,
0.011485090479254723,
0.029082996770739555,
0.0029142701532691717,
0.027124179527163506,
-0.0067894295789301395,
0.046594783663749695,
0.011360757052898407,
0.028682872653007507,
-0.04288555309176445,
0.028149377554655075,
0.012159682810306549,
0.018739687278866768,
0.014632084406912327,
-0.028779201209545135,
0.004861176013946533,
-0.02471655048429966,
-0.004100928083062172,
0.06058972328901291,
0.035779137164354324,
0.03909900039434433,
0.03108186088502407,
-0.03411474451422691,
-0.05629858002066612,
-0.032900046557188034,
-0.01970355212688446,
-0.02475699782371521,
-0.007503031753003597,
0.002736468566581607,
0.03764078766107559,
-0.002178691793233156,
0.06874115020036697,
-0.011061636731028557,
0.0015431526117026806,
0.0016072822036221623,
0.037300750613212585,
0.030437612906098366,
0.021485574543476105,
0.035501059144735336,
0.028622731566429138,
0.018050039187073708,
0.02668803557753563,
-0.07493378967046738,
-0.029458727687597275,
0.0025788890197873116,
0.01918085664510727,
-0.006688096560537815,
0.039975136518478394,
0.009963192977011204,
0.0726739838719368,
0.028024664148688316,
0.028850845992565155,
0.07786688953638077,
0.14397211372852325,
-0.0564180389046669,
0.040744658559560776,
-0.01841290295124054,
-0.01784532517194748,
-0.001612567575648427,
-0.020578783005475998,
-0.04011325538158417,
0.047775428742170334,
0.06862138211727142,
-0.010852164588868618,
0.006217865739017725,
-0.05667267367243767,
0.055009108036756516,
-0.05201493576169014,
-0.010102964006364346,
-0.022715501487255096,
-0.02881167083978653,
-0.0037631564773619175,
-0.008718444965779781,
0.023996450006961823,
0.03305557370185852,
-0.01629773899912834,
-0.014100722037255764,
0.00020673999097198248,
-0.08044911175966263,
-0.02941964752972126,
-0.01508538331836462,
0.004072013311088085,
0.03441436216235161,
-0.01238351408392191,
0.0035812300629913807,
-0.06260629743337631,
0.04056048393249512,
0.03419087827205658,
-0.040941547602415085,
-0.020737558603286743,
-0.002115825656801462,
-0.01479313150048256,
0.012605074793100357,
0.008465435355901718,
0.012638452462852001,
0.009638584218919277,
-0.030668649822473526,
-0.025347808375954628,
-0.002363004256039858,
0.01209025178104639,
0.03000401146709919,
0.04086799919605255,
0.007559074554592371,
0.06238941475749016,
-0.04097439721226692,
-0.023993145674467087,
-0.005393804982304573,
-0.0036921200808137655,
0.008817683905363083,
-0.0020855371840298176,
0.011606637388467789,
-0.006759948097169399,
0.09135346114635468,
0.016855642199516296,
-0.032930802553892136,
0.03128088638186455,
0.020401159301400185,
-0.0007098197238519788,
0.029746374115347862,
0.03626840561628342,
-0.005991438869386911,
0.008517490699887276,
-0.05522057041525841,
0.0065441192127764225,
0.06998076289892197,
0.019888518378138542,
0.03088078647851944,
0.0005684957141056657,
0.005943821277469397,
0.007671532221138477,
0.02898748591542244,
-0.02235116809606552,
-0.03149346262216568,
-0.006087774410843849,
-0.005269515328109264,
-0.02165408246219158,
-0.09215843677520752,
-0.01614934206008911,
-0.0029314847197383642,
-0.030005402863025665,
-0.015510900877416134,
0.016750453040003777,
-0.048984549939632416,
0.02027161605656147,
-0.013071602210402489,
-0.030267106369137764,
-0.009336651302874088,
-0.05431962385773659,
0.007969740778207779,
-0.054485250264406204,
-0.021013498306274414,
-0.016177361831068993,
-0.017262639477849007,
-0.04794570058584213,
0.037412166595458984,
0.05893972888588905,
0.02153504453599453,
0.010562213137745857,
0.0125510198995471,
-0.024452658370137215,
-0.0361659862101078,
-0.012620797380805016,
-0.011286795139312744,
0.04894617199897766,
0.0016432504635304213,
0.042230457067489624,
0.0019139255164191127,
0.03425642102956772,
0.010649610310792923,
-0.005600958131253719,
0.021301476284861565,
0.003978863824158907,
0.06142761558294296,
0.011508253403007984,
0.042009033262729645,
0.022276224568486214,
0.004463707562536001,
-0.015328185632824898,
0.013331028632819653,
-0.01604980230331421,
0.04357828572392464,
0.06020309776067734,
0.016754113137722015,
-0.02515188418328762,
-0.0286776851862669,
0.05567079782485962,
0.01108907163143158,
0.049386899918317795,
0.0072359503246843815,
0.01736934669315815,
-0.015513252466917038,
-0.0031610210426151752,
-0.056209761649370193,
-0.031691111624240875,
0.07842085510492325,
0.005932300351560116,
-0.02735389955341816,
0.00269484193995595,
0.0013743630843237042,
0.036008529365062714,
-0.035720326006412506,
-0.017497817054390907,
-0.04488249123096466,
0.03706558421254158,
0.03694048151373863,
-0.07257159799337387,
0.00761629082262516,
-0.03518485650420189,
0.00934724509716034,
-0.04471486061811447,
0.022990725934505463,
-0.006187585182487965,
-0.08910900354385376,
0.009290753863751888,
0.006807600148022175,
-0.025381024926900864,
0.037478040903806686,
0.0011865220731124282,
0.008405404165387154,
-0.00487909559160471,
0.02892899326980114,
-0.035784654319286346,
0.020038148388266563,
-0.015663161873817444,
-0.010494695045053959,
-0.012744920328259468,
0.01800302416086197,
0.05165679752826691,
-0.04437779262661934,
0.026295095682144165,
0.04056163504719734,
-0.004384062718600035,
0.04497755318880081,
0.016697799786925316,
-0.00817744992673397,
0.0256960391998291,
-0.024973029270768166,
-0.0028873938135802746,
0.02603602223098278,
0.023884838446974754,
0.051782235503196716,
0.03768565133213997,
-0.06816571205854416,
-0.03696337342262268,
0.0715550035238266,
-0.07674071192741394,
-0.013297146186232567,
0.005530763417482376,
0.04212874919176102,
0.004894284997135401,
0.0045114015229046345,
-0.050740379840135574,
0.0021262539085000753,
-0.01783066615462303,
-0.057092856615781784,
-0.026517445221543312,
0.01924002543091774,
-0.0031201387755572796,
-0.0239093154668808,
-0.004361505154520273,
0.029681939631700516,
-0.051211245357990265,
-0.0667150616645813,
-0.046076323837041855,
-0.02258353680372238,
0.03482656925916672,
-0.04476625472307205,
-0.027643674984574318,
-0.05839458107948303,
-0.016427451744675636,
-0.028513871133327484,
-0.0352543368935585,
-0.014751692302525043,
-0.03386227786540985,
-0.05193069204688072,
-0.03784812241792679,
0.05895981192588806,
-0.02997717633843422,
0.01950708217918873,
0.0649363324046135,
0.030516162514686584,
0.025198837742209435,
-0.0075661600567400455,
-0.008089105598628521,
0.031889140605926514,
0.024627717211842537,
-0.0019425314385443926,
0.03656399995088577,
-0.05407688766717911,
0.028945568948984146,
-0.0037312135100364685,
-0.01969963312149048,
-0.05220472440123558,
0.006230351980775595,
0.03924310952425003,
0.023447001352906227,
-0.007666934747248888,
0.08266831189393997,
-0.046269115060567856,
-0.0460951030254364,
0.018039727583527565,
0.03156990185379982,
0.027894146740436554,
-0.026750922203063965,
0.03137943893671036,
-0.013700262643396854,
-0.0272100530564785,
0.04807024076581001,
-0.017398562282323837,
0.010769731365144253,
-0.045564595609903336,
0.01303151622414589,
-0.04866424947977066,
-0.02630084566771984,
-0.012974985875189304,
0.06124701723456383,
-0.014298523776233196,
0.016093609854578972,
0.017143692821264267,
-0.013639956712722778,
-0.07231133431196213,
0.046469610184431076,
0.03870486468076706,
-0.004679761361330748,
-0.00939672440290451,
-0.019039979204535484,
-0.0053583960980176926,
0.006659720558673143,
-0.02111855149269104,
0.035132996737957,
-0.0007276142132468522,
-0.026562444865703583,
0.03720632940530777,
-0.0071096643805503845,
-0.028933938592672348,
0.06851889938116074,
-0.02756040170788765,
-0.01908423751592636,
0.017622491344809532,
0.00793332140892744,
-0.06848851591348648,
0.024821480736136436,
-0.007068198174238205,
0.023164410144090652,
0.013484157621860504,
0.04419177025556564,
-0.04772258549928665,
-0.0009220667416229844,
0.03922627121210098,
-0.04842643067240715,
-0.014659496024250984,
-0.06754688173532486,
-0.021034784615039825,
-0.032946523278951645,
0.06055070459842682,
0.03038925677537918,
-0.05285470187664032,
-0.03684775158762932,
0.04566366225481033,
-0.02548445574939251,
0.0492122508585453,
-0.0045494139194488525,
0.05048080533742905,
-0.019143611192703247,
0.011255375109612942,
-0.030117543414235115,
0.025183970108628273,
-0.0329122431576252,
0.0016455240547657013,
0.006977226585149765,
-0.041141096502542496,
0.015460645779967308,
-0.01999654620885849,
-0.034879617393016815,
0.0019108956912532449,
0.02826685644686222,
-0.03531629964709282,
0.009701469913125038,
-0.00876806490123272,
-0.0018316854257136583,
-0.009097611531615257,
-0.04247022420167923,
-0.03120998479425907,
0.028067652136087418,
-0.03734913095831871,
0.014765549451112747,
0.034073639661073685,
-0.029933327808976173,
0.003965004347264767,
0.018480617552995682,
0.0030743139795958996,
-0.03451361134648323,
0.01060300413519144,
0.011539262719452381,
0.009807090274989605,
-0.014951109886169434,
-0.015152569860219955,
0.02247300185263157,
-0.0034069917164742947,
-0.00778768677264452,
0.026507887989282608,
0.002476888708770275,
0.027674468234181404
] |
Séries / Divisions :BIC - CHAMP ; IF - CFE ; ANNXTexte :Les 1°, 27° et 29° du I de l'article 73 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prorogent jusqu'au 31 décembre 2027 :les exonérations fiscales s'appliquant dans les zones d'aide à finalité régionale (AFR) concernant l'impôt sur les bénéfices, la taxe foncière sur les propriétés bâties et la cotisation foncière des entreprises (CFE) codifiées respectivement à l'article 44 sexies du code général des impôts (CGI), à l'article 1383 A du CGI, à l'article 1464 B du CGI et à l'article 1465 du CGI ;l'exonération facultative de CFE s'appliquant dans les zones d'aide à l'investissement des petites et moyennes entreprises codifiée à l'article 1465 B du CGI.Actualité liée :XDocuments liés :BOI-BIC-CHAMP-80-10-10-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises nouvelles - Entreprises et zones éligiblesBOI-IF-CFE-10-30-40-20 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire - Entreprises implantées dans les zones d'aide à finalité régionaleBOI-IF-CFE-10-30-40-30 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de l'aménagement du territoire - Entreprises implantées dans les zones d'aide à l'investissement des PMEBOI-ANNX-000237 : ANNEXE - IF - Présentation des périodes de référence retenues pour la CFE établie au titre de l’année NSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00036
|
https://bofip.impots.gouv.fr/bofip/14144-PGP.html/ACTU-2024-00036
|
2024-06-19 00:00:00
|
26c466872417529911928ed8fa1430cc58b23550bee7af8de209832af29a267f
|
[
-0.05755788832902908,
0.0065536051988601685,
-0.07083842903375626,
0.060723498463630676,
-0.024780835956335068,
-0.019297057762742043,
-0.007625094614923,
0.011129984632134438,
0.07679733633995056,
-0.025332100689411163,
-0.044646792113780975,
0.0029492820613086224,
0.003091404214501381,
0.0356065109372139,
-0.05031321197748184,
0.008188201114535332,
0.06273230910301208,
0.07744985818862915,
0.01009660866111517,
0.027713829651474953,
0.05650654807686806,
0.05461876839399338,
0.015168238431215286,
0.07212494313716888,
0.004186106380075216,
0.024561231955885887,
0.028620906174182892,
-0.045372966676950455,
0.003615555353462696,
-0.0002484698488842696,
-0.05485029146075249,
-0.026712561026215553,
0.03656021133065224,
0.05941600725054741,
0.028668947517871857,
-0.0022058626636862755,
0.01841161958873272,
0.050170332193374634,
0.04518987983465195,
-0.020542722195386887,
0.03070189617574215,
0.0863548070192337,
0.052406810224056244,
-0.038941044360399246,
-0.007579117547720671,
0.006515540182590485,
-0.01759624108672142,
0.09182512760162354,
0.016392158344388008,
0.0656505599617958,
-0.06686569005250931,
-0.0006889014621265233,
0.04173152893781662,
-0.015966054052114487,
0.025065291672945023,
0.019822150468826294,
-0.08172035217285156,
0.03940392658114433,
0.062268394976854324,
-0.04021444544196129,
-0.0001989321317523718,
-0.002718627452850342,
-0.0021633284632116556,
-0.015287883579730988,
-0.03319123387336731,
-0.021227430552244186,
0.005133005324751139,
-0.03995848074555397,
0.12543585896492004,
-0.015499100089073181,
0.05336210876703262,
0.047826413065195084,
-0.003651872044429183,
0.056275829672813416,
0.02488303929567337,
0.08441397547721863,
0.016518952324986458,
0.03610720485448837,
-0.011822010390460491,
0.01173801627010107,
-0.037074457854032516,
-0.04590189456939697,
0.06203601881861687,
0.025452181696891785,
0.017178574576973915,
-0.003870982676744461,
0.010300875641405582,
-0.01636325940489769,
0.030654162168502808,
0.03922354802489281,
-0.007160033565014601,
0.04394027963280678,
-0.0026076401118189096,
0.009367279708385468,
0.04433765634894371,
0.010736765339970589,
-0.028492702171206474,
0.014862565323710442,
0.06542150676250458,
0.03611829876899719,
0.030379828065633774,
0.06265705823898315,
0.02277674712240696,
-0.02692570351064205,
0.04238378629088402,
0.019021544605493546,
-0.04675806313753128,
0.013737238943576813,
-0.006338908802717924,
0.017567934468388557,
-0.017682678997516632,
-0.08323058485984802,
-0.011713043786585331,
-0.0436612069606781,
-0.045018233358860016,
0.06705749779939651,
0.037386782467365265,
0.0016344250179827213,
-0.03118090331554413,
0.053354114294052124,
-0.044658761471509933,
0.04676847904920578,
-0.0340360663831234,
0.016349567100405693,
-0.08857325464487076,
0.01188588049262762,
0.013696608133614063,
-0.002492547268047929,
-0.0526212714612484,
-0.052511729300022125,
0.02916140854358673,
0.05744221433997154,
-0.0060697393491864204,
-0.03578028827905655,
-0.03848208487033844,
0.001036174246110022,
-0.032780516892671585,
0.07601868361234665,
-0.0072023821994662285,
-0.00345271616242826,
-0.008722679689526558,
0.021031610667705536,
-0.031915225088596344,
0.06549426168203354,
0.011745831929147243,
-0.01519743725657463,
-0.027017565444111824,
-0.00912544410675764,
0.0067330338060855865,
0.0015896182740107179,
-0.06004362553358078,
0.018170606344938278,
0.013852342963218689,
0.02841757982969284,
0.020883705466985703,
-0.025057705119252205,
-0.029517794027924538,
0.03799377754330635,
-0.030176572501659393,
-0.03151648864150047,
-0.005890555679798126,
0.02342955209314823,
-0.014297151938080788,
0.039139386266469955,
0.0048485794104635715,
-0.09976860880851746,
-0.02048136107623577,
0.02349378727376461,
0.020112985745072365,
0.01883549615740776,
-0.09942793101072311,
0.014878165908157825,
0.037807267159223557,
-0.014151777140796185,
-0.02087033912539482,
-0.04616494104266167,
0.012075131759047508,
-0.0025801544543355703,
-0.05707259848713875,
0.06152649596333504,
-0.07389195263385773,
-0.052415404468774796,
-0.03733187913894653,
0.010152380913496017,
0.016254933550953865,
-0.014266110956668854,
-0.03842616826295853,
0.00941574014723301,
0.02714334987103939,
0.019204899668693542,
-0.04475779831409454,
0.013322996906936169,
-0.0532979778945446,
0.0251108817756176,
0.028909238055348396,
-0.06394954025745392,
-0.031570278108119965,
0.03684163838624954,
0.07577290385961533,
-0.03241902217268944,
-0.06872673332691193,
0.013414096087217331,
0.013860446400940418,
0.018530815839767456,
0.018186120316386223,
-0.04348864033818245,
-0.025842901319265366,
0.0204045157879591,
-0.06503519415855408,
-0.05372263491153717,
0.0027538039721548557,
-0.0002871756732929498,
0.014290211722254753,
0.07192058116197586,
-0.015481595881283283,
-0.013968712650239468,
-0.03885313495993614,
-0.02704969421029091,
0.021751118823885918,
-0.00472131697461009,
0.005823556333780289,
-0.010604762472212315,
-0.05892139673233032,
-0.03728416562080383,
0.004917044658213854,
0.04202701151371002,
-0.028340108692646027,
0.017146512866020203,
0.0036900853738188744,
-0.04657352343201637,
0.040412113070487976,
-0.018325019627809525,
0.0026220923755317926,
-0.008400187827646732,
0.00875414814800024,
-0.037273094058036804,
0.002759322291240096,
-0.0488622784614563,
0.004817822016775608,
0.04402409866452217,
0.02371852658689022,
-0.07027247548103333,
0.0923406258225441,
0.035660237073898315,
0.00614954112097621,
0.02995665743947029,
-0.05853420868515968,
-0.00681519228965044,
-0.003994698170572519,
0.05733673274517059,
-0.032222144305706024,
0.0559777095913887,
-0.0922015979886055,
0.008768429048359394,
-0.027636408805847168,
0.008403726853430271,
0.04000335559248924,
0.007250672206282616,
0.0003851361107081175,
0.0156204579398036,
-0.023681098595261574,
-0.02091103233397007,
-0.016599299386143684,
0.000580801977775991,
0.013813490979373455,
-0.09870308637619019,
0.04024682566523552,
-0.02517605945467949,
-0.0209572222083807,
-0.0063268342055380344,
-0.032118894159793854,
0.08987247943878174,
0.02443440444767475,
0.044210102409124374,
-0.0065545630641281605,
0.00040246546268463135,
-0.04445643350481987,
-0.059778325259685516,
0.025073260068893433,
-0.00831818301230669,
0.03061319887638092,
-0.05370643734931946,
-0.02452882006764412,
-0.013846008107066154,
-0.027484800666570663,
-0.040583621710538864,
0.027627740055322647,
0.008236400783061981,
0.005484378896653652,
0.048323918133974075,
-0.003974806517362595,
0.005572817754000425,
-0.053615741431713104,
0.05305827036499977,
-0.04535175487399101,
0.012134457938373089,
-0.0562940277159214,
-0.014519230462610722,
0.0009206425165757537,
-0.004334674216806889,
0.003498365869745612,
0.0001408116950187832,
0.0015932784881442785,
-0.013054754585027695,
-0.017669666558504105,
-0.011951461434364319,
-0.01027185469865799,
-0.0978165790438652,
-0.04703595116734505,
0.05526160076260567,
-0.008711538277566433,
0.02061808668076992,
-0.03408727049827576,
-0.005632559768855572,
0.03966866433620453,
0.05366396903991699,
0.00909361056983471,
0.04873979464173317,
-0.003454736201092601,
-0.005581064615398645,
-0.003851485438644886,
0.10640696436166763,
-0.05346328392624855,
-0.00017863469838630408,
-0.04417244717478752,
-0.022042304277420044,
0.013134391978383064,
0.026049677282571793,
-0.030867772176861763,
0.006367182824760675,
0.006123100873082876,
0.010269836522638798,
0.04722699150443077,
-0.0019347384804859757,
0.01158845517784357,
0.024969669058918953,
0.009475079365074635,
-0.011738783679902554,
0.01855280250310898,
0.04007785767316818,
0.05948171764612198,
0.010050063952803612,
-0.08549430221319199,
-0.004271300509572029,
0.04851541295647621,
-0.015145417302846909,
-0.01913745328783989,
0.0029120424296706915,
0.016751635819673538,
-0.03961808606982231,
-0.017748845741152763,
-0.010730631649494171,
0.041086893528699875,
0.10777262598276138,
0.0443275012075901,
-0.06442740559577942,
-0.01631326414644718,
0.026996184140443802,
-0.0141387227922678,
0.021156391128897667,
0.009483208879828453,
-0.008119960315525532,
-0.0128116300329566,
0.024674009531736374,
-0.017531277611851692,
0.009963702410459518,
0.027753811329603195,
-0.02103542909026146,
-0.006220563314855099,
0.026804594323039055,
-0.00931603368371725,
0.01186471339315176,
0.027805306017398834,
0.020029405131936073,
-0.06487037241458893,
0.027186930179595947,
0.04635792598128319,
0.028096508234739304,
0.004504563752561808,
-0.010616241954267025,
0.007079992908984423,
-0.022874627262353897,
0.006840255111455917,
-0.003166795475408435,
0.028156764805316925,
0.06486284732818604,
-0.012924889102578163,
-0.046251025050878525,
0.006129310932010412,
0.026212146505713463,
-0.04292770475149155,
-0.023872436955571175,
0.01712101884186268,
0.007189624942839146,
0.027335654944181442,
-0.003915535286068916,
0.045701030641794205,
0.0397401824593544,
0.015064794570207596,
-0.029333483427762985,
0.02901044674217701,
0.016932422295212746,
-0.02011745795607567,
0.06443369388580322,
0.031511470675468445,
0.04096842557191849,
0.019823897629976273,
-0.0068595134653151035,
-0.03472902253270149,
-0.008071734569966793,
0.0194388460367918,
-0.029171716421842575,
0.018291352316737175,
-0.04886005073785782,
0.035051003098487854,
0.03859512507915497,
0.02093043178319931,
0.043435100466012955,
0.14193901419639587,
-0.007244006730616093,
0.031818218529224396,
0.031336747109889984,
0.026096297428011894,
-0.03667069971561432,
-0.019567755982279778,
-0.0008925527217797935,
0.0457819402217865,
0.06138987839221954,
-0.004733856767416,
0.03546998277306557,
-0.043859463185071945,
0.04983113706111908,
-0.005112336948513985,
0.005054490640759468,
-0.017468124628067017,
0.0006339785759337246,
-0.013608759269118309,
-0.011521115899085999,
0.021511433646082878,
0.002780192531645298,
0.01922469586133957,
0.015992414206266403,
0.006202598102390766,
-0.0776749700307846,
-0.020026858896017075,
0.00495970668271184,
0.001755248405970633,
0.05734098702669144,
-0.0060122315771877766,
0.040395911782979965,
-0.03551032021641731,
0.02235442027449608,
-0.04711373150348663,
-0.025497743859887123,
0.023691438138484955,
0.0388643816113472,
-0.01922772452235222,
0.005071711726486683,
0.022737618535757065,
0.03214690089225769,
-0.002180284820497036,
-0.03963922709226608,
-0.030185528099536896,
0.010608037002384663,
0.02465427666902542,
0.03229023143649101,
0.01749083213508129,
0.0176723413169384,
0.011755455285310745,
0.02413005754351616,
-0.00702091446146369,
-0.005496848374605179,
-0.0068554505705833435,
-0.029333574697375298,
0.008243863470852375,
0.005933340173214674,
-0.030720455572009087,
0.028572948649525642,
-0.013239861465990543,
0.0081595778465271,
-0.012472343631088734,
-0.0026719416491687298,
0.006596358492970467,
0.04670104384422302,
-0.010147887282073498,
0.004203605931252241,
0.007881585508584976,
-0.07932854443788528,
0.045975714921951294,
0.05833140388131142,
0.016133783385157585,
-0.014843668788671494,
0.041087571531534195,
0.014460411854088306,
-0.005285096820443869,
0.02530711330473423,
-0.049791429191827774,
-0.06950081884860992,
-0.02628505788743496,
-0.04643845185637474,
-0.02985299751162529,
-0.053943756967782974,
0.055207472294569016,
0.004507100209593773,
0.04412103444337845,
-0.0009485428454354405,
0.08011258393526077,
-0.034821536391973495,
0.01634037122130394,
-0.03154139220714569,
-0.05794607847929001,
-0.021418701857328415,
-0.0346628837287426,
0.007804247085005045,
-0.00012135884026065469,
0.013622150756418705,
-0.006812511011958122,
0.04755999520421028,
-0.0650322213768959,
-0.02970116212964058,
0.07857876271009445,
0.02310004271566868,
-0.027983572334051132,
0.020154183730483055,
-0.04511997848749161,
-0.015695862472057343,
0.008678455837070942,
0.008342774584889412,
0.06822796165943146,
0.036023955792188644,
0.022496314719319344,
0.029400309547781944,
0.01944376341998577,
0.04395443946123123,
-0.014005148783326149,
0.01498198788613081,
0.017561299726366997,
0.028533412143588066,
0.02353423833847046,
0.0009085357305593789,
-0.010012302547693253,
0.03169439733028412,
0.023460133001208305,
-0.04094254598021507,
0.06034047529101372,
0.03965045139193535,
0.054044242948293686,
-0.006691613234579563,
-0.032942600548267365,
-0.035758983343839645,
-0.004256700165569782,
0.03291628882288933,
0.04133984446525574,
0.008652959018945694,
-0.039382077753543854,
-0.06382687389850616,
0.07938647270202637,
0.014540988020598888,
-0.060779280960559845,
0.0329030305147171,
-0.0003860928409267217,
-0.016027648001909256,
-0.0197211354970932,
-0.029576994478702545,
0.05078553408384323,
-0.0005238918238319457,
-0.0025503351353108883,
-0.04838575795292854,
0.07468678802251816,
0.039630550891160965,
-0.056354720145463943,
-0.02351462095975876,
-0.0013335401890799403,
-0.04000483453273773,
-0.03659743443131447,
0.005664404947310686,
-0.022854916751384735,
-0.05340001359581947,
-0.05706438049674034,
-0.014190218411386013,
-0.015381546691060066,
-0.015806665644049644,
-0.012893535196781158,
-0.0056013003922998905,
-0.023577407002449036,
-0.01388110313564539,
-0.03995028883218765,
0.038831520825624466,
-0.034568123519420624,
0.0037263103295117617,
-0.007524059619754553,
0.008243381045758724,
-0.01139151118695736,
-0.020806720480322838,
0.03114953823387623,
0.03630911558866501,
-0.0166910570114851,
-0.009644614532589912,
0.03870324417948723,
-0.09703388810157776,
0.015317159704864025,
-0.036186255514621735,
-0.005366431083530188,
-0.03935534879565239,
0.00019366759806871414,
0.03268442675471306,
-0.01281294971704483,
-0.05450648441910744,
-0.02694825455546379,
0.024472855031490326,
0.015404230915009975,
0.007210974581539631,
0.00018286884005647153,
0.03740493208169937,
-0.004936931189149618,
0.024482766166329384,
-0.089061439037323,
-0.021509390324354172,
-0.017765987664461136,
0.012478162534534931,
-0.03070453554391861,
0.04380098730325699,
0.03204525262117386,
0.0010546318953856826,
-0.04349824786186218,
0.006910084281116724,
-0.014759264886379242,
-0.0634499192237854,
-0.007234656251966953,
-0.01533393282443285,
-0.028331389650702477,
-0.0513383150100708,
-0.027790315449237823,
-0.06002127751708031,
-0.010176446288824081,
0.010149378329515457,
-0.030627097934484482,
-0.018111316487193108,
-0.06527318805456161,
-0.07545790821313858,
-0.022226812317967415,
0.00545675540342927,
-0.012877390719950199,
0.014136964455246925,
0.03186822310090065,
0.006943031679838896,
0.0383770652115345,
-0.03952353447675705,
-0.006707972846925259,
0.014296276494860649,
0.03802937641739845,
-0.01639360748231411,
-0.00007271298090927303,
0.001120789092965424,
0.04183678328990936,
-0.009313618764281273,
0.02389208786189556,
-0.07214538753032684,
0.05083001032471657,
0.041352905333042145,
0.005594171117991209,
0.0017057463992387056,
0.06187201663851738,
-0.05053047090768814,
-0.04856298863887787,
-0.008715902455151081,
0.012844700366258621,
0.04310990497469902,
0.053305935114622116,
-0.02127058245241642,
0.03614990785717964,
0.029462164267897606,
-0.021049942821264267,
0.009262990206480026,
-0.011861161328852177,
-0.02433549426496029,
0.010584648698568344,
-0.07023321092128754,
-0.04030294716358185,
-0.02530703693628311,
-0.01609834097325802,
0.0028974812012165785,
-0.015585877001285553,
0.030191699042916298,
-0.044268347322940826,
-0.03802691772580147,
0.009923011995851994,
-0.022038351744413376,
0.000973398971837014,
0.018751459196209908,
0.0033723190426826477,
0.04479527473449707,
-0.04427265375852585,
-0.000519819906912744,
0.03200972452759743,
-0.0017531851772218943,
0.030364906415343285,
-0.03297128528356552,
0.006279964931309223,
0.03549007698893547,
0.051599252969026566,
-0.008890233933925629,
-0.019488662481307983,
0.020264308899641037,
0.03214656189084053,
0.01339783612638712,
0.01176073495298624,
0.022583408281207085,
0.022946283221244812,
0.036493975669145584,
0.0029725227504968643,
0.030404536053538322,
-0.023504426702857018,
0.06865766644477844,
-0.031006690114736557,
-0.030923936516046524,
-0.06985794007778168,
0.017528004944324493,
0.01800546422600746,
0.05008601024746895,
-0.02575690485537052,
-0.035702064633369446,
-0.02744685299694538,
0.03601091727614403,
-0.04323337599635124,
0.003127704607322812,
0.008526877500116825,
0.03810115531086922,
0.018255582079291344,
-0.04031328111886978,
0.025641366839408875,
0.00003958240631618537,
-0.05000072717666626,
-0.06150773540139198,
-0.01675018109381199,
0.0701306089758873,
0.0034113966394215822,
0.010570595972239971,
-0.04029116779565811,
0.01369327213615179,
0.028385140001773834,
-0.0442170724272728,
0.01878950744867325,
-0.008078522980213165,
-0.03237717226147652,
-0.05546166002750397,
0.022569995373487473,
-0.0064955707639455795,
0.049885738641023636,
0.023891571909189224,
-0.00634246738627553,
0.031042711809277534,
-0.0015314867487177253,
0.03795871138572693,
0.009352772496640682,
-0.017407435923814774,
0.005701648537069559,
-0.012733924202620983,
0.0210798941552639,
0.017877714708447456,
-0.005344863049685955,
-0.0659651979804039,
0.016658620908856392,
-0.02839609794318676,
-0.01932300627231598,
-0.03254865109920502,
0.003864722792059183,
0.07099737226963043
] |
Série / Division :RES - EATTexte :Des précisions sont apportées sur le régime fiscal applicable aux quantités d’électricité qui sont consommées et produites par une installation de stockage stationnaire d’électricité par batteries électrochimiques au regard de l’accise sur l'électricité, notamment sur le statut de redevable de l’installation de stockage et les conditions d’application de l’exonération prévue à l’article L. 312-32 du code des impositions sur les biens et services pour les quantités qu’elle consomme.Actualité liée :XDocument lié :BOI-RES-EAT-000164 : RES - Impositions sur les énergies, les alcools et les tabacs - Accises - Régime fiscal applicable aux quantités d’électricité consommées et produites par une installation de stockage stationnaire par batteries électrochimiques au regard de l’accise sur l’électricitéSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00169
|
https://bofip.impots.gouv.fr/bofip/14356-PGP.html/ACTU-2024-00169
|
2024-09-18 00:00:00
|
56ea49b457b03505a3f3b068b82c0670d36dacfdb1a5268ddff837bd5dda1a84
|
[
-0.060826629400253296,
0.007270815782248974,
0.008004102855920792,
0.07089531421661377,
0.0026831876020878553,
-0.0019016402075067163,
-0.043383583426475525,
0.035424645990133286,
0.056335847824811935,
-0.0036455187946558,
0.06659534573554993,
0.0019341942388564348,
-0.07656799256801605,
0.008870106190443039,
-0.09167912602424622,
0.02583889104425907,
0.042061012238264084,
0.08536527305841446,
0.014411276206374168,
0.030886493623256683,
0.09752157330513,
0.022037819027900696,
0.012220654636621475,
0.06830678135156631,
0.033202555030584335,
0.007239057216793299,
0.018766241148114204,
-0.0016583726974204183,
-0.019975947216153145,
-0.02260635420680046,
-0.01823113113641739,
-0.12199730426073074,
0.029382100328803062,
-0.029554616659879684,
0.027837766334414482,
-0.04784401133656502,
0.0127434516325593,
0.04930731654167175,
-0.01143643818795681,
0.03199475258588791,
0.10035791993141174,
0.03794630616903305,
0.08801066875457764,
0.028581636026501656,
0.016630468890070915,
0.008474486880004406,
-0.038749318569898605,
-0.04054085537791252,
-0.018284844234585762,
0.08103600144386292,
-0.0076534198597073555,
-0.005101765505969524,
0.0659647136926651,
0.00018576422007754445,
0.04303332790732384,
0.06612206250429153,
-0.09397175163030624,
-0.062432948499917984,
0.059403322637081146,
-0.04318447411060333,
-0.015082448720932007,
-0.002688390202820301,
-0.026100942865014076,
-0.05321295186877251,
0.004171994514763355,
-0.062286313623189926,
0.036702338606119156,
-0.02085580863058567,
0.13523758947849274,
0.04942034184932709,
-0.013168208301067352,
0.0007044108351692557,
-0.036035627126693726,
-0.020692097023129463,
-0.00485211331397295,
0.049300454556941986,
-0.010384087450802326,
0.029566224664449692,
0.00524161197245121,
0.04143449664115906,
0.006290408316999674,
-0.070720374584198,
0.03581860661506653,
0.026038160547614098,
-0.0007023527869023383,
-0.010024366900324821,
0.01330392062664032,
-0.03440605849027634,
0.02871028333902359,
0.03960190713405609,
-0.016705570742487907,
0.04086734727025032,
-0.005414594896137714,
-0.008283358998596668,
-0.010393466800451279,
0.02716856822371483,
-0.03308400884270668,
-0.023830175399780273,
0.03554966673254967,
-0.0025556895416229963,
0.03373269364237785,
-0.05142205208539963,
0.06438732892274857,
0.04164915531873703,
0.002992267021909356,
-0.048303574323654175,
0.006611649412661791,
-0.05219573155045509,
-0.023190345615148544,
-0.0126733910292387,
-0.09353332966566086,
-0.018968332558870316,
-0.0509936697781086,
0.017327681183815002,
0.04853873327374458,
0.0526047945022583,
-0.02518673613667488,
-0.06767512857913971,
-0.04175347834825516,
-0.009924056008458138,
-0.02481468953192234,
-0.05385265871882439,
0.020937766879796982,
-0.03478677570819855,
-0.07312154769897461,
-0.004890155047178268,
-0.010510183870792389,
-0.05361485481262207,
-0.02074863389134407,
-0.048494137823581696,
0.019369671121239662,
0.08205954730510712,
0.053274720907211304,
-0.016745751723647118,
0.007488285191357136,
0.060720544308423996,
-0.040368761867284775,
0.03267891705036163,
0.006168882362544537,
-0.013467620126903057,
-0.029259435832500458,
0.0408533550798893,
-0.009870689362287521,
-0.024261821061372757,
-0.017751429229974747,
0.000014454838492383715,
-0.007356781046837568,
-0.03873634710907936,
0.014383144676685333,
0.01634240709245205,
0.02532677724957466,
0.030927462503314018,
0.06320758908987045,
-0.0591055229306221,
-0.004677168559283018,
0.003980755340307951,
0.04032411798834801,
0.03710039705038071,
-0.030406517907977104,
-0.04630667716264725,
-0.00435546413064003,
0.005857829470187426,
0.031371038407087326,
-0.03596506267786026,
-0.010136793367564678,
-0.009498202241957188,
0.0009796805679798126,
-0.02327667735517025,
0.03488113731145859,
0.0010185239370912313,
-0.028439275920391083,
0.04099525138735771,
0.004388673696666956,
-0.0032082272227853537,
-0.008318988606333733,
-0.0640287771821022,
-0.024060798808932304,
0.028327569365501404,
-0.08603108674287796,
0.06009674072265625,
0.006430795416235924,
-0.06167261302471161,
-0.03525528684258461,
0.008370664902031422,
0.036825019866228104,
-0.026440279558300972,
0.0013314676471054554,
-0.006616727914661169,
0.0685836598277092,
-0.002884466899558902,
-0.025326069444417953,
0.034757114946842194,
-0.07897491753101349,
0.004772248677909374,
0.04992174357175827,
-0.0515483021736145,
0.03375845029950142,
0.03821369633078575,
0.026145970448851585,
-0.006076642777770758,
0.0169365294277668,
0.036657437682151794,
0.016201501712203026,
0.04333297908306122,
-0.046054184436798096,
-0.053012847900390625,
0.001186898909509182,
0.009940500371158123,
-0.006375947967171669,
0.00485183484852314,
-0.003292297013103962,
-0.015447678975760937,
0.017433876171708107,
0.0008955689263530076,
0.007714764215052128,
0.019781557843089104,
0.006729221437126398,
-0.023130815476179123,
0.007820162922143936,
-0.029305364936590195,
0.016715290024876595,
-0.05124647170305252,
-0.01617327332496643,
-0.04653831571340561,
0.03081921860575676,
0.015370075590908527,
-0.009550928138196468,
0.004766656551510096,
-0.009684223681688309,
-0.01467294991016388,
-0.031815819442272186,
-0.017629006877541542,
-0.015732914209365845,
-0.00003900199226336554,
0.04276461899280548,
-0.04162107780575752,
-0.004861291963607073,
0.022537628188729286,
-0.05870546028017998,
0.06518831104040146,
0.025911271572113037,
0.0004902909859083593,
0.027876563370227814,
0.02038596197962761,
-0.004817652981728315,
0.00807761400938034,
-0.10997200757265091,
0.027216996997594833,
0.012796938419342041,
0.027382872998714447,
-0.02509460411965847,
0.04895607382059097,
-0.03242121636867523,
-0.016988379880785942,
-0.004432207439094782,
-0.027140812948346138,
-0.0030324512626975775,
0.004162976518273354,
-0.036031078547239304,
0.036104150116443634,
-0.027329904958605766,
-0.03150743618607521,
-0.04266450181603432,
-0.05124523118138313,
-0.00220784661360085,
-0.048647649586200714,
0.11192990839481354,
-0.00111909001134336,
-0.02758631855249405,
0.029312200844287872,
-0.01900750957429409,
0.07715406268835068,
-0.011556291952729225,
-0.03228779509663582,
-0.04506944492459297,
-0.021653208881616592,
-0.058796804398298264,
0.008900390937924385,
0.04041136056184769,
-0.0004309537762310356,
0.05564593896269798,
-0.012959045358002186,
-0.00283369910903275,
-0.0353132039308548,
-0.05324649438261986,
-0.022587114945054054,
-0.015578458085656166,
0.03375330567359924,
-0.01948167197406292,
0.046022769063711166,
0.035866979509592056,
-0.010231039486825466,
-0.020291170105338097,
-0.0012332554906606674,
-0.023725591599941254,
0.05388670414686203,
-0.014197159558534622,
0.03474949672818184,
0.05740749463438988,
-0.028525646775960922,
-0.017013199627399445,
-0.02514290064573288,
0.031089339405298233,
-0.0152056235820055,
0.04120761156082153,
-0.03188248351216316,
-0.036402445286512375,
-0.006642710417509079,
-0.0002549959463067353,
0.05823919177055359,
-0.023021390661597252,
0.006270068697631359,
0.022565238177776337,
0.008707714267075062,
0.03280096873641014,
0.039991095662117004,
0.019574230536818504,
-0.0022428070660680532,
-0.03916790336370468,
0.02696661651134491,
0.043991819024086,
0.033278688788414,
-0.03387431800365448,
0.0636187493801117,
-0.05848860740661621,
-0.012901540845632553,
-0.03408465534448624,
-0.0030060824938118458,
-0.046834710985422134,
0.009902936406433582,
-0.00549714732915163,
0.019492119550704956,
0.03415355458855629,
-0.05000247061252594,
0.00880431942641735,
0.045772526413202286,
0.023636728525161743,
0.00011375411850167438,
0.010817495174705982,
0.023845426738262177,
0.01806165650486946,
-0.057559043169021606,
-0.05579047277569771,
0.038162074983119965,
-0.01938709244132042,
-0.030949236825108528,
0.08453135937452316,
-0.03800182789564133,
0.03143567964434624,
0.008177303709089756,
0.006947376765310764,
-0.0031852370593696833,
0.003585987025871873,
0.08264907449483871,
0.015092547982931137,
-0.023685049265623093,
-0.013592677190899849,
-0.015907470136880875,
-0.05264434590935707,
-0.0011406023986637592,
0.02028234489262104,
0.005389029160141945,
0.00004999788507120684,
0.035550594329833984,
0.02000356838107109,
-0.04127909988164902,
0.007617969531565905,
-0.0008335559396073222,
0.0016927095130085945,
-0.035969026386737823,
-0.008460703305900097,
0.0069038174115121365,
0.008121212013065815,
0.03836655989289284,
-0.03574887663125992,
0.03408892825245857,
0.04591207206249237,
-0.01123389694839716,
-0.016963526606559753,
0.021084249019622803,
-0.0029511486645787954,
0.0033933264203369617,
0.02418516017496586,
-0.005933273117989302,
0.004247623961418867,
0.05491456016898155,
0.015468202531337738,
-0.017261477187275887,
0.003069003578275442,
0.052860528230667114,
-0.021328596398234367,
-0.03142983466386795,
0.014232694171369076,
-0.013273635879158974,
-0.014650166034698486,
-0.055523548275232315,
0.04137205705046654,
0.0020932359620928764,
-0.05869346484541893,
0.052336741238832474,
-0.02592632547020912,
0.010085348971188068,
0.03149407356977463,
-0.06072505563497543,
0.0034000372979789972,
0.02323577180504799,
0.045951854437589645,
-0.047016821801662445,
-0.01945587620139122,
0.024473847821354866,
0.021711526438593864,
-0.030605988577008247,
0.015929974615573883,
0.00420181080698967,
0.07361014932394028,
0.05234609544277191,
0.03207651525735855,
-0.0061951628886163235,
0.11988811194896698,
-0.049842800945043564,
0.037843506783246994,
0.004571150988340378,
0.03083491139113903,
-0.07405758649110794,
-0.0316966250538826,
0.002944736275821924,
0.053978774696588516,
0.007253163494169712,
-0.024116097018122673,
0.007816360332071781,
-0.030626798048615456,
0.03256770595908165,
-0.011015396565198898,
-0.041374191641807556,
-0.03772002458572388,
0.006668295711278915,
-0.0050598205998539925,
-0.0057635558769106865,
0.007046746090054512,
0.03602410480380058,
0.05088001489639282,
0.02129470556974411,
-0.0010958134662359953,
-0.0791429728269577,
-0.037758972495794296,
-0.05778499320149422,
-0.033473819494247437,
0.010611518286168575,
-0.01834758371114731,
0.006578387226909399,
-0.06106922775506973,
0.005205325782299042,
0.026323242112994194,
-0.04062716290354729,
-0.03575785830616951,
0.02328236773610115,
-0.017110254615545273,
0.012883501127362251,
-0.004457550123333931,
-0.013580678962171078,
-0.006149123422801495,
-0.06055742874741554,
0.038984376937150955,
0.0017938994569703937,
0.04633965715765953,
-0.010700128972530365,
0.016647346317768097,
-0.02320941351354122,
0.0722147673368454,
-0.06384775042533875,
-0.021123459562659264,
0.0072246938943862915,
0.018033398315310478,
0.008795195259153843,
-0.016621951013803482,
-0.0013737533008679748,
0.004144210834056139,
0.0747075229883194,
0.0320761576294899,
0.004726663697510958,
0.08069151639938354,
0.025597969070076942,
0.02449565939605236,
0.0048867505975067616,
0.011675653047859669,
0.03321225568652153,
0.012538149952888489,
-0.07344839721918106,
0.01758671924471855,
0.025885358452796936,
-0.01440555788576603,
0.02832760475575924,
-0.0023214281536638737,
0.0342404879629612,
0.0067021846771240234,
0.06362306326627731,
0.01637786440551281,
-0.003741929540410638,
0.007192092482000589,
-0.005255811847746372,
-0.020648539066314697,
-0.022275110706686974,
0.04844203591346741,
0.06020146235823631,
0.016991285607218742,
0.0008772403816692531,
0.02440834417939186,
0.013585676439106464,
0.020742332562804222,
-0.02600218541920185,
-0.038360826671123505,
0.018672911450266838,
-0.00539146363735199,
-0.03828474134206772,
0.0015659804921597242,
0.009060957469046116,
-0.033030517399311066,
-0.020380111411213875,
-0.03902262821793556,
0.05052708461880684,
0.03363380953669548,
0.007466643583029509,
-0.010308487340807915,
-0.0016299935523420572,
0.05100156366825104,
-0.03677938133478165,
0.05590452626347542,
-0.020761525258421898,
-0.004411068744957447,
0.0335085503757,
0.03716311976313591,
-0.02216707356274128,
0.00929964054375887,
-0.04993129521608353,
-0.03282944858074188,
0.03655889257788658,
0.10724527388811111,
0.04776870459318161,
0.01396072655916214,
-0.03483736142516136,
-0.026742760092020035,
0.0014021183596923947,
-0.022955233231186867,
-0.015376930125057697,
-0.010218669660389423,
0.0017335114534944296,
0.049961116164922714,
-0.012453662231564522,
-0.02928970567882061,
-0.005836972501128912,
0.02396300435066223,
0.018881702795624733,
0.016359569504857063,
0.0412953682243824,
-0.008323346264660358,
0.028953926637768745,
0.01037975400686264,
-0.0255958940833807,
-0.04124731570482254,
0.0005691830301657319,
-0.025019345805048943,
0.037410587072372437,
0.01892189309000969,
-0.07273489981889725,
0.01654152199625969,
-0.07612082362174988,
-0.013238927349448204,
0.020076898857951164,
0.03839946538209915,
0.04159729182720184,
0.016627300530672073,
0.02114701271057129,
0.005756764207035303,
-0.005063545424491167,
-0.02449321560561657,
-0.020374860614538193,
-0.012670524418354034,
-0.019354991614818573,
-0.005222714971750975,
0.07956517487764359,
-0.024973511695861816,
-0.03556900843977928,
-0.015316721051931381,
0.010812733322381973,
-0.034313004463911057,
0.03772532567381859,
-0.048527371138334274,
0.08818847686052322,
-0.036127302795648575,
0.05840999260544777,
-0.036646295338869095,
-0.021173445507884026,
-0.01763514243066311,
-0.0411236546933651,
0.030920423567295074,
0.06304330378770828,
-0.014818109571933746,
-0.032875195145606995,
0.01615242473781109,
0.018862001597881317,
0.02334265224635601,
-0.016726039350032806,
0.006969502195715904,
0.016600435599684715,
0.042290642857551575,
0.03935708478093147,
0.024276968091726303,
-0.07728070020675659,
-0.020786438137292862,
0.04898225888609886,
0.022308483719825745,
0.05176674947142601,
0.003598215524107218,
-0.0013416159199550748,
-0.020860977470874786,
0.010950347408652306,
-0.027700042352080345,
-0.018656212836503983,
-0.012641115114092827,
0.00366442883387208,
-0.037750743329524994,
-0.04234771803021431,
-0.03184632211923599,
-0.03218914940953255,
0.04370138794183731,
0.00008664414053782821,
-0.01207481324672699,
0.04385938495397568,
-0.00949990563094616,
-0.029135245829820633,
-0.013376126065850258,
-0.015977445989847183,
-0.008388718590140343,
0.018240580335259438,
-0.03973923996090889,
-0.02864510379731655,
-0.06248476728796959,
0.009296469390392303,
-0.019854731857776642,
0.0010297842090949416,
-0.05390513688325882,
0.028354020789265633,
0.014076744206249714,
-0.016342170536518097,
0.03226213529706001,
-0.0017427520360797644,
0.026708807796239853,
-0.0009007027256302536,
-0.04413431137800217,
0.037796907126903534,
0.000765762641094625,
0.021518012508749962,
0.014042826369404793,
0.0068698241375386715,
-0.013300452381372452,
0.0013317385455593467,
-0.04759201407432556,
0.007791571784764528,
0.004003244452178478,
0.0751829743385315,
0.02231309935450554,
0.023457061499357224,
0.07839982956647873,
-0.08193520456552505,
-0.04438340663909912,
0.00755966454744339,
0.012185599654912949,
0.025672517716884613,
0.052728570997714996,
0.018990324810147285,
0.036004018038511276,
0.029363203793764114,
0.03485219180583954,
-0.00028161954833194613,
0.07144225388765335,
-0.006098494399338961,
-0.06782523542642593,
-0.024082235991954803,
-0.016993995755910873,
-0.008877185173332691,
0.02211252599954605,
-0.0023067055735737085,
0.015672696754336357,
0.025897203013300896,
0.005885349120944738,
-0.033286597579717636,
-0.038918204605579376,
0.023522567003965378,
-0.0008477891678921878,
-0.011538035236299038,
-0.01657545380294323,
-0.004655816592276096,
-0.021480293944478035,
0.059726912528276443,
0.01686253398656845,
-0.030588844791054726,
0.012474032118916512,
-0.04172390326857567,
-0.022368162870407104,
0.010064946487545967,
0.037462688982486725,
0.001511109760031104,
-0.04981308802962303,
0.0545831099152565,
-0.002466655569151044,
0.002771578496322036,
0.04812609404325485,
-0.0036516175605356693,
0.021819351240992546,
0.05989519879221916,
0.06232203170657158,
0.0011594777461141348,
0.027909616008400917,
-0.015211264602839947,
-0.01915828138589859,
-0.02776619978249073,
-0.05394063517451286,
0.051935020834207535,
0.008658511564135551,
-0.009314138442277908,
0.020177289843559265,
0.024870717898011208,
-0.03713225573301315,
0.03444080799818039,
-0.04763161018490791,
-0.009602962993085384,
0.0034685987047851086,
0.03942440450191498,
-0.02381703443825245,
0.06485291570425034,
-0.00867676641792059,
-0.05792540684342384,
0.02177763544023037,
-0.02586687169969082,
0.01178786251693964,
-0.04184428229928017,
0.03985130414366722,
0.04593384265899658,
-0.006542440038174391,
0.005007775034755468,
0.0007886966341175139,
-0.014477684162557125,
-0.020423980429768562,
0.03060140274465084,
-0.07414499670267105,
-0.0681089386343956,
0.011555984616279602,
-0.0004148370062466711,
-0.029501209035515785,
-0.02633320912718773,
-0.012474999763071537,
0.03466897830367088,
-0.03650522604584694,
0.013255378231406212,
0.04187215119600296,
-0.055448174476623535,
-0.019423753023147583,
0.0824785828590393,
0.02501925267279148,
0.012091018259525299,
-0.014230544678866863,
0.007999524474143982,
0.029423559084534645,
-0.042106423527002335,
-0.04519559070467949,
-0.06968846917152405,
-0.0006999577744863927,
-0.04939267411828041
] |
La France et la Finlande ont signé deux conventions bilatérales afin de régir leurs relations
fiscales :
- une convention tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en
matière d'impôts sur le revenu et sur la fortune (chapitre 1, cf. BOI-INT-CVB-FIN-10) ;
- une convention tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en
matière de droits de mutation par décès (chapitre 2, cf. BOI-INT-CVB-FIN-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-FIN
|
https://bofip.impots.gouv.fr/bofip/3125-PGP.html/identifiant=BOI-INT-CVB-FIN-20120912
|
2012-09-12 00:00:00
|
421e32d5573586b742bbb0c79444b623006cef3210ca286ba74694dce957c1e3
|
[
-0.06528891623020172,
0.01177451852709055,
-0.020145507529377937,
0.04640008509159088,
-0.03279658779501915,
-0.036666128784418106,
-0.029518214985728264,
0.03594700247049332,
0.02129877731204033,
-0.07616542279720306,
0.03844581916928291,
0.013875218108296394,
-0.0031882240436971188,
-0.008508720435202122,
-0.10776598006486893,
0.060627829283475876,
0.07465596497058868,
-0.07101183384656906,
0.031610988080501556,
0.0042170071974396706,
-0.02854212559759617,
0.015866633504629135,
-0.06821198761463165,
0.01605859026312828,
-0.031347233802080154,
0.04460201784968376,
0.09908536821603775,
-0.08510598540306091,
-0.05980140343308449,
0.013933822512626648,
-0.06591665744781494,
0.006547365337610245,
0.007616502698510885,
0.06874387711286545,
-0.003551769768819213,
-0.010739314369857311,
-0.003512416034936905,
0.020839368924498558,
0.026096895337104797,
0.010796033777296543,
0.003638363676145673,
-0.00026879386859945953,
-0.014046426862478256,
-0.010868944227695465,
0.02727176435291767,
0.000528487900737673,
-0.026293395087122917,
0.025191940367221832,
-0.0027061263099312782,
0.056319184601306915,
-0.06314609944820404,
0.08838366717100143,
0.010434817522764206,
0.04108631610870361,
0.05249959975481033,
0.02156796120107174,
-0.10085983574390411,
0.020967496559023857,
0.11893696337938309,
-0.039544880390167236,
-0.015934837982058525,
-0.0018910561921074986,
0.01702450029551983,
0.009784221649169922,
-0.0450865812599659,
-0.05979842320084572,
0.01158269215375185,
-0.014506382867693901,
0.05776026099920273,
0.040121275931596756,
-0.04551871865987778,
0.06401558220386505,
0.006465130485594273,
0.07456950843334198,
-0.028251439332962036,
0.0897543728351593,
-0.023388735949993134,
0.012511488050222397,
-0.013042982667684555,
0.04598311334848404,
0.013749051839113235,
-0.04561307281255722,
0.021610215306282043,
0.02975567616522312,
-0.024280134588479996,
-0.06982963532209396,
0.054839517921209335,
0.002930046059191227,
-0.029007669538259506,
0.00999155081808567,
0.06106214597821236,
0.0050202058628201485,
-0.04670700803399086,
-0.005762737710028887,
0.011750789359211922,
0.056340355426073074,
-0.02848033793270588,
0.022033097222447395,
0.04241322726011276,
0.017908604815602303,
0.0006702428217977285,
0.001667817821726203,
0.03169024735689163,
-0.028846463188529015,
0.06395279616117477,
-0.039519138634204865,
0.04483070597052574,
-0.025570565834641457,
0.014789683744311333,
0.03651527687907219,
-0.026050984859466553,
-0.04447163641452789,
-0.030206335708498955,
-0.008794667199254036,
-0.02541750855743885,
0.03828352317214012,
0.02253207564353943,
0.03992994874715805,
0.0035086728166788816,
0.07290002703666687,
-0.005606946535408497,
-0.02462860196828842,
-0.05310928449034691,
-0.05304179713129997,
-0.015547271817922592,
0.017369363456964493,
-0.00047700846334919333,
0.036151692271232605,
-0.046259719878435135,
-0.03254629299044609,
-0.008076859638094902,
0.013741334900259972,
-0.02317536249756813,
-0.032358843833208084,
0.011217272840440273,
-0.03809955716133118,
0.03412948176264763,
0.044208962470293045,
0.005888562649488449,
-0.03166007995605469,
-0.07949342578649521,
-0.012354521080851555,
-0.013324259780347347,
0.0017903181724250317,
-0.04262926056981087,
0.002938629360869527,
-0.03156828507781029,
-0.09121287614107132,
0.08090957999229431,
0.04840116202831268,
-0.0736311599612236,
0.0243127029389143,
-0.011744493618607521,
-0.041649557650089264,
0.017181066796183586,
0.010804730467498302,
-0.0031541932839900255,
0.018916267901659012,
-0.03917328268289566,
-0.0220196433365345,
0.0724354013800621,
0.03348308056592941,
-0.052152618765830994,
-0.0032531253527849913,
0.025593632832169533,
-0.04742497578263283,
0.02205764688551426,
0.022408053278923035,
0.025922950357198715,
0.02649063430726528,
-0.05431972071528435,
0.010741665959358215,
0.00856857281178236,
-0.006361324340105057,
-0.040369682013988495,
0.044646430760622025,
0.016592470929026604,
0.056976567953825,
-0.08265713602304459,
0.046050406992435455,
-0.01123722456395626,
-0.040254585444927216,
-0.030805936083197594,
0.008423859253525734,
0.009429670870304108,
0.0027754975017160177,
-0.020095394924283028,
-0.05812516063451767,
-0.01758558116853237,
0.009703095071017742,
-0.03314303979277611,
-0.0035387487150728703,
-0.07870641350746155,
0.031539469957351685,
0.006423281505703926,
-0.01679007150232792,
0.012889495119452477,
0.07116613537073135,
-0.003994172904640436,
0.041583430022001266,
-0.05004061385989189,
0.013882432132959366,
0.016876736655831337,
0.037559278309345245,
0.031035741791129112,
-0.03890775144100189,
0.027326853945851326,
-0.035923413932323456,
-0.031415652483701706,
0.006847326178103685,
0.0582236647605896,
0.010323484428226948,
-0.011825558729469776,
0.05941610038280487,
-0.10634757578372955,
-0.044857461005449295,
-0.03182155266404152,
-0.020432908087968826,
0.03277992457151413,
-0.0013382004108279943,
-0.022488674148917198,
-0.03732723742723465,
0.023561900481581688,
-0.08875129371881485,
0.014590000733733177,
0.007925385609269142,
-0.003573229070752859,
0.024426007643342018,
0.0016075312159955502,
-0.03975247964262962,
0.029765084385871887,
0.019280366599559784,
-0.051505547016859055,
-0.012368107214570045,
0.029461907222867012,
0.014307154342532158,
-0.06333590298891068,
-0.0011581169674172997,
-0.02160426415503025,
0.06871816515922546,
0.019633261486887932,
0.0041662887670099735,
0.02948988974094391,
0.041371095925569534,
0.03948317840695381,
0.009840824641287327,
-0.011414360255002975,
-0.016501758247613907,
0.008723564445972443,
0.02062273398041725,
-0.01327736210078001,
0.038176361471414566,
-0.05123591795563698,
-0.03181963786482811,
0.048938900232315063,
-0.0387558713555336,
-0.027503447607159615,
-0.02786841057240963,
-0.03296498581767082,
-0.008744706399738789,
-0.04796033725142479,
0.006335357669740915,
0.0025269309990108013,
-0.006066081114113331,
-0.004572415258735418,
-0.07270319759845734,
0.004653899930417538,
0.01695539802312851,
-0.021718276664614677,
-0.0368352085351944,
-0.02107371762394905,
0.01504570059478283,
-0.0045764329843223095,
0.08292526751756668,
-0.016370614990592003,
-0.0023490837775170803,
-0.039246220141649246,
-0.04185786470770836,
0.08765926212072372,
0.02321747876703739,
0.04500743746757507,
0.02149394527077675,
-0.027650518342852592,
0.03420287370681763,
-0.05958849564194679,
0.04286251217126846,
0.03364932909607887,
-0.05234575644135475,
0.012378543615341187,
0.045154228806495667,
0.01682860217988491,
-0.027930278331041336,
-0.006051119416952133,
0.021912049502134323,
-0.02398831956088543,
-0.03877944499254227,
-0.0363386869430542,
0.052332717925310135,
-0.005185927730053663,
-0.008881229907274246,
-0.00936479214578867,
-0.023512188345193863,
-0.009918717667460442,
-0.007390283979475498,
-0.018513483926653862,
0.01100852433592081,
0.013933341950178146,
-0.04620097577571869,
-0.003201510524377227,
0.0035142165143042803,
-0.052911438047885895,
0.005719857756048441,
0.012055428698658943,
-0.027587808668613434,
-0.002872695215046406,
-0.03271753713488579,
0.022872501984238625,
0.0022973462473601103,
-0.058750785887241364,
-0.06617523729801178,
0.029606059193611145,
0.06914564222097397,
-0.04203798994421959,
-0.016816463321447372,
-0.000021752764951088466,
-0.011872622184455395,
0.02848745696246624,
0.004947798792272806,
-0.06623439490795135,
0.01493917778134346,
-0.0027072445955127478,
0.011589514091610909,
0.026094382628798485,
-0.02895187772810459,
0.023050883784890175,
0.027774859219789505,
0.06567100435495377,
0.005685985088348389,
0.034920722246170044,
0.034028660506010056,
0.014131776057183743,
0.053042348474264145,
-0.07813969254493713,
0.028330229222774506,
0.03649481013417244,
-0.03382479399442673,
0.024987198412418365,
0.02075829729437828,
0.01319660060107708,
-0.015487290918827057,
-0.008018076419830322,
-0.006316956132650375,
0.04124431684613228,
0.08492474257946014,
0.004750932566821575,
-0.03283671289682388,
-0.02552596665918827,
0.03828403726220131,
-0.028278952464461327,
0.02531825564801693,
0.0023710287641733885,
-0.004930394701659679,
-0.014643469825387001,
0.040661830455064774,
0.015743883326649666,
0.019971445202827454,
0.007533640135079622,
-0.011282918974757195,
-0.013654171489179134,
0.043004557490348816,
-0.025619421154260635,
-0.005015426781028509,
0.04461734741926193,
0.01165884267538786,
-0.06484577804803848,
-0.054524023085832596,
0.012428849935531616,
0.06972123682498932,
0.011078175157308578,
0.04906274750828743,
0.009602709673345089,
0.004074569325894117,
0.05215468630194664,
-0.006595598068088293,
0.009464497677981853,
0.01837514527142048,
0.05837376415729523,
-0.024223769083619118,
-0.03446947783231735,
0.04242727532982826,
-0.014569295570254326,
-0.018113894388079643,
0.022607918828725815,
0.021750107407569885,
0.00040928018279373646,
-0.0030806083232164383,
0.08603535592556,
0.06184537708759308,
0.024205487221479416,
0.013325219973921776,
0.02780189737677574,
0.019768549129366875,
0.02369374968111515,
0.027281111106276512,
0.03210680931806564,
-0.012175410985946655,
0.012910311110317707,
-0.0024787383154034615,
0.0011224586050957441,
-0.009807302616536617,
0.008973524905741215,
0.013315531425178051,
-0.036630935966968536,
-0.05709180235862732,
0.042276494204998016,
0.03394893929362297,
0.01904795505106449,
-0.0031284294091165066,
0.1284826099872589,
-0.000720751064363867,
0.0022712743375450373,
0.0016933419974520802,
0.04933201149106026,
-0.029562238603830338,
-0.0161666851490736,
-0.015990201383829117,
0.0009666555561125278,
0.017293132841587067,
-0.013103166595101357,
0.04891980439424515,
-0.030453652143478394,
-0.022732296958565712,
-0.04494137316942215,
-0.04682837799191475,
0.006917966995388269,
-0.007378510199487209,
-0.005117007065564394,
-0.028046224266290665,
0.019986456260085106,
0.0782749205827713,
-0.04274267703294754,
-0.017069783061742783,
-0.003819255856797099,
-0.03965376690030098,
-0.013109665364027023,
0.04490363597869873,
-0.00786070991307497,
0.019534984603524208,
-0.008811341598629951,
0.05576508492231369,
0.0017522277776151896,
-0.049742259085178375,
-0.059964247047901154,
0.04290539771318436,
0.02414640225470066,
0.019557377323508263,
-0.020261622965335846,
0.006264880299568176,
0.02686094306409359,
0.0008330026757903397,
-0.0005120192654430866,
0.038963381201028824,
-0.042802099138498306,
-0.05366998910903931,
0.036100152879953384,
-0.013018359430134296,
0.0017501239199191332,
0.04532217979431152,
0.0024530235677957535,
-0.008967038244009018,
-0.01441816333681345,
0.0019343973835930228,
0.0038694057147949934,
0.016147049143910408,
-0.044649314135313034,
-0.01306619681417942,
0.015614135190844536,
0.033111199736595154,
0.015441924333572388,
-0.02372855134308338,
0.005860588513314724,
0.03490051254630089,
0.013733092695474625,
0.01087542437016964,
-0.002896101213991642,
0.020556118339300156,
0.03036804124712944,
-0.0968901738524437,
0.02363060973584652,
0.020837051793932915,
0.02844330109655857,
0.032768648117780685,
0.02935805916786194,
-0.0014377647312358022,
-0.007358308881521225,
0.005018223542720079,
-0.019468938931822777,
-0.023952960968017578,
0.028160257264971733,
0.003009582869708538,
-0.053312357515096664,
-0.03637993708252907,
0.032899532467126846,
0.02510969340801239,
0.0501168817281723,
-0.03663749247789383,
0.054435353726148605,
0.013167457655072212,
0.0030725025571882725,
-0.03734970465302467,
0.0011011178139597178,
-0.005110594909638166,
0.033369433134794235,
-0.006837280001491308,
0.027490666136145592,
0.00007133612234611064,
-0.02359152026474476,
-0.0361548587679863,
-0.027011465281248093,
-0.04652437940239906,
-0.020850639790296555,
-0.016737984493374825,
-0.035737160593271255,
-0.005032990127801895,
-0.004077685996890068,
-0.04470224305987358,
0.032482877373695374,
0.004437345080077648,
0.010100660845637321,
0.012731794267892838,
0.02871997468173504,
0.027988936752080917,
0.025890221819281578,
-0.0408371202647686,
-0.06674668937921524,
0.01482192799448967,
0.06818626075983047,
-0.009565519168972969,
0.027852674946188927,
-0.022067276760935783,
-0.03138531744480133,
0.03943045437335968,
0.0711921826004982,
0.011109587736427784,
-0.029284730553627014,
0.0014984691515564919,
0.022961262613534927,
-0.03746982291340828,
-0.029426611959934235,
0.02046203799545765,
0.08597942441701889,
0.05746278539299965,
0.01315941009670496,
0.10164576768875122,
-0.019214089959859848,
-0.034519895911216736,
-0.02362937666475773,
0.02267538756132126,
-0.015329303219914436,
0.04014252871274948,
-0.02377241477370262,
-0.005380123853683472,
-0.009661118499934673,
0.02100331522524357,
0.08073672652244568,
0.008056445978581905,
-0.038651514798402786,
-0.023735715076327324,
-0.045771945267915726,
0.008606834337115288,
-0.009796222671866417,
0.004257321823388338,
0.0030553240794688463,
-0.008403705433011055,
0.003060681512579322,
-0.022699424996972084,
-0.038347240537405014,
-0.013367686420679092,
-0.053468212485313416,
-0.002464805729687214,
-0.03675598278641701,
-0.022350486367940903,
-0.00649296585470438,
0.007653973996639252,
-0.0638340562582016,
0.03857717290520668,
0.006185104604810476,
0.03527745231986046,
-0.025033878162503242,
0.01660325936973095,
-0.020796652883291245,
0.03830861300230026,
0.06521418690681458,
-0.04394671320915222,
0.01076617930084467,
-0.0008524993900209665,
0.00886191613972187,
0.0034088355023413897,
0.006719703320413828,
-0.012846289202570915,
0.0044823321513831615,
-0.025982731953263283,
0.028795385733246803,
-0.047316066920757294,
-0.008622833527624607,
0.03615693002939224,
-0.011297134682536125,
-0.04915912076830864,
-0.029651418328285217,
-0.0006982114864513278,
-0.0034223797265440226,
0.07155197113752365,
0.01426828932017088,
0.01880081743001938,
0.002157418755814433,
0.006441265810281038,
-0.08043599873781204,
-0.023238977417349815,
0.015968389809131622,
-0.007899311371147633,
-0.020809417590498924,
0.07174112647771835,
0.049010880291461945,
-0.004680217709392309,
-0.020103758201003075,
-0.0017973381327465177,
0.014300290495157242,
-0.03138053044676781,
-0.06596412509679794,
-0.020021095871925354,
-0.04222700744867325,
-0.03109639883041382,
0.005960163660347462,
-0.04919872432947159,
-0.02171252854168415,
-0.033449336886405945,
-0.009549539536237717,
0.016858210787177086,
0.008432608097791672,
-0.021671190857887268,
0.011783996596932411,
-0.01973775587975979,
0.050918642431497574,
0.002803595270961523,
0.0044924598187208176,
-0.029949715360999107,
0.01719527505338192,
0.06822255998849869,
-0.01852588728070259,
-0.000820668414235115,
0.045794207602739334,
-0.02763080596923828,
0.0032927384600043297,
0.011067822575569153,
-0.0352606363594532,
-0.0016801091842353344,
-0.02909323200583458,
-0.05727200210094452,
-0.04191075637936592,
0.09736232459545135,
-0.015998514369130135,
0.010377161204814911,
0.06979867070913315,
-0.02468809299170971,
-0.03842943534255028,
0.059922728687524796,
-0.008014981634914875,
0.010028124786913395,
0.06395930796861649,
0.001137185376137495,
0.010987257584929466,
-0.035378407686948776,
-0.05184955522418022,
-0.02560080774128437,
-0.035803455859422684,
0.006684525869786739,
-0.007902344688773155,
-0.07127968221902847,
0.006700672674924135,
0.013468699529767036,
-0.02593524567782879,
-0.017509959638118744,
-0.020857518538832664,
0.013640393503010273,
-0.04191160947084427,
-0.04607175663113594,
0.07147259265184402,
-0.0007437978638336062,
0.014631345868110657,
-0.00812641903758049,
0.02251449041068554,
0.022879691794514656,
0.03229431062936783,
0.040735580027103424,
0.03292610123753548,
-0.016914835199713707,
0.042855869978666306,
0.0008546037133783102,
0.0035390181001275778,
0.004410681780427694,
-0.016281837597489357,
-0.019824571907520294,
-0.0036738731432706118,
0.03801162913441658,
-0.034510284662246704,
-0.006311052478849888,
-0.029161278158426285,
-0.01055694930255413,
-0.0017889231676235795,
0.007382451090961695,
0.01547385472804308,
0.04690149798989296,
0.015356204472482204,
0.02377595193684101,
-0.031897950917482376,
0.0011182415764778852,
-0.05018138512969017,
-0.014749466441571712,
-0.010511483997106552,
0.054998043924570084,
0.016533460468053818,
-0.014610973186790943,
0.004448619205504656,
0.026135602965950966,
-0.04259534180164337,
0.00394187169149518,
-0.028555743396282196,
0.0389881506562233,
0.045813195407390594,
0.016762137413024902,
0.03193702548742294,
0.07095255702733994,
0.0036707851104438305,
-0.04828879237174988,
-0.0064162602648139,
0.01860070414841175,
0.03341302275657654,
-0.026224100962281227,
-0.013244745321571827,
0.014120694249868393,
0.01765117235481739,
-0.03583985194563866,
0.017344653606414795,
-0.0305270254611969,
-0.03489784896373749,
0.05935538560152054,
0.05336274951696396,
0.002135413233190775,
0.020975526422262192,
0.06375197321176529,
-0.0581849031150341,
0.03163658082485199,
0.0013617549557238817,
0.12737421691417694,
0.03184647113084793,
-0.00636637955904007,
0.026044392958283424,
0.021984972059726715,
0.03482833132147789,
0.031865835189819336,
-0.027383971959352493,
-0.058952800929546356,
0.06071503460407257,
0.09161190688610077,
-0.03538880497217178,
-0.011775942519307137,
-0.010583684779703617,
-0.00006755868525942788
] |
I. Donation-partage
A. Présentation de la donation-partage
1
Toute personne peut faire, entre ses héritiers présomptifs, la distribution et le partage de ses
biens et de ses droits. Cet acte peut se faire sous forme de donation-partage (code
civil, art. 1075).
Si leurs biens comprennent une entreprise individuelle à caractère industriel, commercial,
artisanal, agricole ou libéral ou des droits sociaux d'une société exerçant une activité à caractère industriel, commercial, artisanal, agricole ou libéral et dans laquelle il exerce une fonction
dirigeante, le disposant peut en faire sous forme de donation-partage et dans les conditions prévues aux articles 1075 du
code civil et
1075-1 du Code civil, la distribution et le partage entre le ou les donataires visés auxdits articles et une ou plusieurs autres
personnes, sous réserve des conditions propres à chaque forme de société ou stipulées dans les statuts.
Cette libéralité est faite sous réserve que les biens corporels et incorporels affectés à
l'exploitation de l'entreprise ou les droits sociaux entrent dans cette distribution et ce partage et que cette distribution et ce partage aient pour effet de n'attribuer à ces autres personnes que la
propriété de tout ou partie de ces biens ou droits (code civil, art. 1075-2).
10
Cet acte comporte donc à la fois une donation et un partage. De ces deux dispositions
dépendantes, la donation constitue la disposition principale. En conséquence, seuls les droits de mutation à titre gratuit sont exigibles à l'exclusion du droit proportionnel de partage. En outre, la
taxe départementale de publicité foncière est due si la donation-partage porte sur des immeubles (cf. BOI-ENR-DMTG-20-40).
Comme les donations ordinaires, les donations-partages sont exclues de la formalité fusionnée
(2è alinéa du I de l'article 647 du CGI) et sont soumises à la double formalité au service des impôts et à la conservation des
hypothèques.
20
L'impôt de donation est liquidé comme s'il s'agissait d'une donation ordinaire.
B. Bénéficiaires de la donation-partage
30
La donation-partage doit être effectuée conformément aux dispositions des
articles 1075 et suivants du code
civil.
La donation consentie à l'enfant unique de l'ascendant ou aux petits-enfants du vivant de
leurs parents ne constitue pas une donation-partage. Il en est de même en cas de donation à un enfant unique même si un tiers est également gratifié et appelé au partage ou en cas d'absence d'enfant.
En revanche, la donation faite à un seul des enfants du donateur de certains éléments du
patrimoine est considérée comme une donation-partage si, conformément à une jurisprudence constante de la Cour de cassation, l'acte de donation vise les
articles 1075 et suivants du Code civil et prévoit une récompense envers les enfants mise à la charge du donataire par le donateur et un
partage à intervenir entre les parties auquel elles sont tenues.
De même, la donation consentie aux descendants d'un enfant unique prédécédé ou aux enfants
vivants et petits-enfants venant par représentation est considérée comme une donation-partage.
La jurisprudence considère également comme un véritable partage d'ascendant l'acte par lequel
un ascendant répartit des biens entre certains de ses enfants pour rétablir l'égalité entre eux et d'autres enfants qui ont déjà reçu des libéralités.
C. Biens susceptibles de faire l'objet de la donation-partage
1. Biens présents
40
L'article 1076 du
code civil dispose que la donation-partage ne peut avoir pour objet que les biens présents. Mais elle peut ne porter que sur une partie
des biens présents.
L'acte qui comprend des sommes payables à terme par le donateur aux donataires est, en
principe, une donation ordinaire.
2. Usufruit et nue-propriété
50
La règle énoncée par l'article 1076 du
code civil n'interdit pas à l'ascendant donateur de se réserver l'usufruit des biens donnés. Lorsqu'une telle réserve est formulée, les
droits de mutation à titre gratuit sont liquidés sur la valeur de la nue-propriété déterminée d'après le barème prévu à l'article 669
du CGI (cf. BOI-ENR-DMTG-10-40-10-50 § 30).
Inversement, la donation peut avoir pour objet un usufruit, si, du moins, celui-ci est appelé
à se continuer après le décès du donateur.
D. Acte présentant le caractère d'une donation-partage
1. Reconnaissance de donations indirectes
60
Il a été admis que constitue un véritable partage d'ascendant l'acte contenant reconnaissance
de donations, par un père à ses deux enfants, d'actions d'une société, opérées par simple bordereau de transfert, dès lors que ledit acte précise que les donations ont été consenties à titre de
partage anticipé.
2. Charges
70
En droit fiscal, les donataires sont tenus de plein droit des dettes actuelles de l'ascendant
donateur.
Par suite, le régime des donations-partages est applicable même si les charges imposées aux
donataires excèdent la valeur des biens donnés. Cependant, si cette valeur est très sensiblement inférieure aux charges, le contrat peut constituer une donation consentie par les prétendus donataires
à leur ascendant.
3. Partage effectif
80
Le partage des biens donnés doit être opéré dans l'acte de donation-partage. Mais l'acte qui
se borne à une simple attribution de quotité à chaque donataire, sans division matérielle des biens entre les descendants, est également considéré comme une donation-partage : le droit de partage sera
ultérieurement exigible sur l'acte par lequel les donataires procéderont au « lotissement ».
4. Acceptation expresse
90
Comme pour les donations ordinaires, l'acceptation expresse est nécessaire. Toutefois, l'impôt
est exigible sur l'ensemble des biens donnés dès l'instant où un seul donataire a accepté.
E. Assiette et liquidation des droits
100
Les principes exposés en matière de donations ordinaires s'appliquent aux donations-partages,
qu'il s'agisse :
- de l'assiette de l'impôt : évaluation des biens donnés, déductibilité des charges (cf.
BOI-ENR-DMTG-20-30-10) ;
- ou de son mode de liquidation : perception des droits sur la part reçue par chaque donataire
de chaque donateur, abattement, réduction, rappel des donations antérieures (cf. BOI-ENR-DMTG-20-30-20).
Remarque : Les principes exposés au
BOI-ENR-DMTG-10-50-80 et relatifs aux donations consenties par les grands-parents au profit de leurs petits-enfants légitimes s'appliquent aux donations-partages. Ce
régime spécial est susceptible de bénéficier au donataire même lorsque la transmission est consentie au profit de descendants d'un enfant unique prédécédé.
110
Le tarif applicable est celui qui figure au I de
l'article 777 du CGI (cf. BOI-ENR-DMTG-10-50-30).
1. Donation conjointe par les père et mère
120
Les droits de mutation à titre gratuit sont calculés distinctement sur les biens donnés par
chaque ascendant ; les biens de communauté sont considérés comme donnés par moitié par chacun des époux. L'âge de chacun des donateurs s'apprécie à la date de l'acte.
2. Donations-partages conjonctives
a. Dispositif civil
130
L' article 1076-1 du code civil
permet d’appeler à une donation-partage réalisée conjointement par deux époux, des enfants qui ne sont pas issus de leur union (cas des familles dites « recomposées »).
Toutefois, l’article précité précise que le lot destiné à l’enfant non commun peut être
composé de biens propres de son auteur et/ou, si les époux sont mariés sous un régime communautaire, de biens communs. Toutefois, dans ce dernier cas, seul l’époux auteur du descendant a la qualité de
donateur. En revanche, son conjoint doit consentir à la donation, mais sans se porter co-donateur. En effet, le consentement du conjoint permet de satisfaire au principe de cogestion applicable aux
biens de la communauté, posé par l’article 1422 du code civil.
Remarque : Les enfants communs, quant à eux, peuvent recevoir indifféremment
des biens propres et des biens communs de leur père et mère.
En outre, il est rappelé que dans l’hypothèse de donation d’un bien commun consentie à
l’enfant non commun, une récompense est due à la communauté par l’époux ayant seul la qualité de donateur. La dette étant, en effet, du point de vue de la contribution, propre au donateur ;
l’article 1437 du code civil trouve à s’appliquer.
b. Incidences fiscales
140
L' article 778 bis du
CGI tire les conséquences fiscales de cette nouvelle disposition civile, en précisant que les donations-partages consenties en application de
l’article 1076-1 du code civil sont soumises sur l'intégralité de la valeur du bien commun donné par l’auteur du descendant gratifié au
tarif des droits de mutation à titre gratuit prévu en ligne directe.
Par ailleurs, il est rappelé qu’en cas de donation de biens communs par un époux avec le
consentement de l'autre, il n'est effectué qu'un seul abattement et la réduction de droits de donation est déterminée selon l'âge de l'époux donateur.
c. Exemple
150
M. et Mme B sont mariés sous le régime de la communauté. Ils ont un enfant commun, Marie, et M. B
a un enfant d’un premier mariage, Paul.
Ils donnent à chacun en pleine propriété un portefeuille de valeurs mobilières d’une valeur de
200 000 €, en 2011.
1°) Taxation de la donation consentie par M. et Mme B à leur fille Marie
Marie reçoit ce portefeuille de ses 2 parents donc chacun pour 100 000 €.
Pour la liquidation des droits, Marie bénéficie de deux abattements personnels de 159 325 €. Il
en résulte que la donation consentie à Marie par ses parents ne donne lieu au paiement d’aucun droit.
2°) Taxation de la donation réalisée en faveur de Paul, enfant non commun
En application des dispositions de
l’article 1076-1 du code civil, Paul reçoit ce portefeuille de son père avec le consentement de son épouse, qui n’est pas co-donatrice.
Part taxable = 200 000 €
Abattement applicable = 159 325 €
Reste taxable = 40 675 €
Droits dus = 6 330 €
3. Donations-partages dites transgénérationnelles
a. Dispositif civil
160
L’article 1075-1 du code civil
permet depuis le 1er janvier 2007 à tout ascendant de faire la distribution et le partage de ses biens entre ses descendants de degrés différents, qu'ils soient ou non ses héritiers présomptifs, sous
réserve du consentement de ses enfants (article 1078-4 du code civil). Ainsi une donation-partage peut être faite au profit des
descendants de générations différentes et donc être consentie au profit de ses enfants et petits-enfants.
Ces donations-partages, dites transgénérationnelles, peuvent, comme toutes les
donations-partages prévoir l'incorporation de biens antérieurement donnés (art. 1078-7 du code civil) et leur attribution à un descendant
du donataire d'origine.
b. Incidences fiscales
170
L'article
776 A du CGI dispose que, conformément à l'article 1078-3 du code civil, les conventions prévues par les
articles 1078-1 et 1078-2 du code civil ne sont pas soumises aux droits de
mutation à titre gratuit. En conséquence, en l'absence de donation de biens nouveaux, le droit de partage prévu par l'article 746 du
CGI reste exigible sur la valeur des biens incorporés à la convention et partagés au jour de l'acte.
Par ailleurs, si la convention, en plus des biens réincorporés, prévoit une donation de biens
nouveaux, les droits de mutation à titre gratuit sont exigibles sur les nouveaux biens donnés et les biens réincorporés sont soumis au droit de partage, pour leur valeur à la date de l'acte.
S'agissant plus précisément des donations-partages transgénérationnelles,
l'article 784 B du CGI prévoit qu'en cas de donation-partage faite à des descendants de degrés différents, les droits sont
liquidés en fonction du lien de parenté entre l'ascendant donateur et les descendants allotis.
Ainsi, en cas de donation-partage faite en faveur de petits-enfants dont les parents ont
consenti qu'ils soient allotis totalement en leur lieu et place, les droits sont dus uniquement en fonction du lien de parenté existant entre le grand-parent et les descendants gratifiés.
180
Cela étant,
l'article
19 de la loi de finances rectificative pour 2010
(n°
2010-1658 du 29 décembre 2010) a complété
l'article
776 A du CGI afin de tenir compte de la faculté offerte par l'article 1078-7 du code civil de réincorporer un bien à l'occasion d'une
donation-partage transgénérationnelle et de l'attribuer à un descendant du donataire initial.
Désormais, lorsque la donation-partage transgénérationnelle ne comporte aucune donation
nouvelle et constate seulement l'incorporation d'un bien initialement donné, ou d'un bien acquis en emploi ou en remploi d'un bien initialement donné dont il appartiendra alors aux parties concernées
d'apporter la preuve de l'emploi ou du remploi de la précédente libéralité, et sa réattribution à un descendant du premier donataire, c'est-à-dire au sein d'une même souche, seul le droit de partage
prévu à l'article 746 du CGI est exigible sur la valeur des biens incorporés appréciée à la date de la réincorporation.
Réponse
QE n° 115883 de Mme Ceccaldi-Raynaud, JO Assemblée Nationale du 8 novembre 2011, p. 11832.
Question :
Mme Joëlle Ceccaldi-Raynaud interroge Mme la ministre du budget, des comptes publics et de la réforme
de l'État sur les donations-partages transgénérationnelles.
L'article
776 A du CGI prévoit que la réincorporation d'un bien donné il y a plus de 10 ans [15 ans à compter de la loi de finances rectificative de 2012
(loi du16 août 2012,
n°2012-958)] la dans une donation-partage transgénérationnelle ne soit soumise qu'au droit de partage au lieu des droits de mutation, y compris lorsque ce bien est ré attribué à un descendant du «
premier donataire ». Ceci suscite une interrogation si la donation antérieure réincorporée est elle-même une « donation-partage ». En effet,
l'article
776 A du CGI renvoie à l'article 1078-7 du code civil, lequel renvoie à
l'article 1078-1 du même code qui ne prévoit expressément que la réincorporation de donations « rapportables » ou « hors part ». Or les
donations-partages ne sont, civilement, pas rapportables et, en général, pas non plus « hors part ». Néanmoins, la doctrine civiliste comme la pratique notariale considèrent qu'une telle
réincorporation peut également avoir pour objet des donations-partages antérieures et que doit être appliqué l'esprit du texte et non sa lecture littérale. Une lecture littérale de
l'article
776 A du CGI, renvoyant à l'article 1078-1 du code civil, empêcherait donc que les donations-partages antérieures puissent être
incorporées en ne donnant lieu qu'au seul droit de partage. Elle lui demande de bien vouloir confirmer que
l'article
776 A du CGI s'applique également quand les donations réincorporées sont des « donations-partages ». D'autre part, toujours dans ce cas de figure, si la donation réincorporée n'était que de la
nue-propriété et si les enfants « premier donataire », entre le décès du donateur et le leur, ont vocation à être titulaires de l'usufruit (leurs propres enfants recevant la nue-propriété), elle lui
demande si l'Administration considèrera qu'il y a pas lieu à taxation, au décès du donateur, de la valeur de l'usufruit transmis au « premier donataire ».
Réponse :
L'article 1075-1 du code civil, dans sa
rédaction issue de
l'article
22 de la loi n° 2006-728 du 23 juin 2006 portant réforme des successions et des libéralités, permet, depuis le 1er janvier 2007, à tout ascendant de faire la distribution et le partage de ses
biens entre ses descendants de degrés différents, qu'ils soient ou non ses héritiers présomptifs, sous réserve du consentement de ses enfants. Ainsi, une donation-partage peut être faite au profit de
descendants de générations différentes et donc être consentie au profit de ses enfants et petits-enfants. Ces donations-partages, dites transgénérationnelles, peuvent, comme toutes les
donations-partages, prévoir l'incorporation de biens antérieurement donnés et leur attribution à un descendant du donataire d'origine.
Sur le plan fiscal,
l'article
776 A du CGI , dans la rédaction issue de
l'article
19 de la loi de finances rectificative pour 2010 (n° 2010-1658 du 29 décembre 2010), dispose que les donations-partages transgénérationnelles incorporant des donations antérieures sont soumises au
droit de partage, ou par exception aux droits de mutation à titre gratuit calculés en fonction du lien de parenté existant entre l'ascendant donateur et son petit-enfant alloti si la donation initiale
remonte à moins de six ans [nota: ce délai de rappel a été porté à 15 ans par la
loi de finances rectificative pour
2012 (loi n°2012-958 du 16 août 2012], y compris lorsque la convention prévoit la réattribution d'un bien initialement donné au profit d'un descendant du premier donataire. À cet égard,
l'article
776 A du CGI renvoie à l'article 1078-7 du code civil, lequel renvoie à
l'article 1078-1 du même code qui ne prévoit expressément que la réincorporation de donations « rapportables » ou « hors part ».
Par suite, à la lettre du texte, les dispositions de
l'article
776 A du CGI ne sauraient en principe s'appliquer lorsque la réincorporation concerne une donation-partage. Toutefois, la validité de telles opérations n'est pas contestée par la doctrine. Il est
donc en pratique d'ores et déjà procédé à ce type de donation-partage, aussi il convient d'en tirer les conséquences sur le plan fiscal afin de ne pas conduire à un traitement fiscal différencié selon
que la première donation porte ou non sur un partage.
Par ailleurs, s'agissant de la réversion d'usufruit, aux termes de
l'article 796-0 quater du CGI, « les réversions d'usufruit relèvent du régime des droits de mutation par décès ». Il
résulte de ces dispositions que les réversions d'usufruit sont taxables lors du décès du stipulant, fait générateur des droits de succession.
L'article 796-0 quater précité du CGI concerne toutes les réversions d'usufruit, quel qu'en soit le bénéficiaire. À cet
égard, il est précisé que les réversions d'usufruit au profit du conjoint survivant intervenues depuis le 22 août 2007 sont exonérées de droits de mutation par décès même si l'acte qui les prévoit est
antérieur à cette date, puisque les successions entre époux sont exonérées de ces droits en application des dispositions de
l'article 796-0 bis du CGI. Il en va de même des réversions d'usufruit au profit du partenaire lié par un pacte civil de
solidarité et au profit des frères ou sœurs vivant ensemble puisque ces successions sont exonérées des droits de mutation au décès en application respectivement des
articles 796-0 bis et 796-0 ter du CGI. Pour
les autres bénéficiaires, la réversion d'usufruit est taxée aux droits de succession lors du décès du stipulant, en fonction de son lien de parenté avec le bénéficiaire de la clause de réversion.
190
Toutefois, lorsque la donation initiale a été effectuée moins de quinze ans avant la
donation-partage transgénérationnelle, la réattribution du bien initialement donné à un descendant du premier donataire est soumise aux droits de mutation à titre gratuit aux conditions applicables
(abattement, tarif) entre l'ascendant donateur et le descendant alloti (soit un petit-enfant).
Dans ce dernier cas, les droits acquittés lors de la première donation à raison du bien
réincorporé sont imputables sur les droits dus à raison du même bien au titre de la donation-partage transgénérationnelle.
Lorsque la donation initiale portait également sur d'autres biens, conservés par le premier
donataire, le calcul des droits à imputer s'effectuera en considérant les biens objets de la réincorporation comme ayant été, lors de la première donation, inclus dans les tranches les plus élevées de
l'actif imposable.
A cet égard, en cas d'excédent de perception, les droits non imputables ne sauraient être
remboursés, dès lors qu'ils ont été régulièrement perçus.
200
Enfin,
l'article
776 A du CGI dispose que les donations ainsi réincorporées et réattribuées ne donneront pas lieu à rappel fiscal (hors calcul de la réserve héréditaire) lors de la succession du donateur, la
donation de moins de quinze ans étant réputée directement consentie par ce dernier à son petit-enfant et non à son enfant.
En conséquence, la donation faite par l’aïeul à un petit-enfant moins de quinze ans avant le
décès de l’enfant qui y a consenti n’étant pas fiscalement rapportable dans la succession de ce dernier, les biens reçus par le petit-enfant ne seront pas pris en compte pour le calcul des droits de
succession de l’enfant qui a consenti à la donation-partage.
Cette disposition ne concerne que les donations-partages dans lesquelles les parents
consentent à ce que leurs enfants soient désignés comme bénéficiaires en leurs lieu et place.
Il est rappelé que seules les donations-partages ayant été régulièrement soumises aux droits
de mutation à titre gratuit peuvent bénéficier de cette disposition.
210
Par ailleurs, il est précisé que si les biens réincorporés dans une donation-partage
transgénérationnelle correspondent à des biens donnés en nue-propriété et si les « premiers donataires » ont vocation à être titulaires de l'usufruit (leurs propres enfants recevant la nue-propriété)
entre le décès du donateur et le leur, la réversion d'usufruit sera taxable lors du décès du stipulant, fait générateur des droits de succession.
Remarque : Cf. réponse visée supra
QE n° 115883 de Mme Ceccaldi-Raynaud, JO Assemblée Nationale du 8 novembre 2011, p. 11832.
220
Ces dispositions s'appliquent s'agissant du principe de l'application du droit de partage aux
donations-partages transgénérationnelles avec changement d'attributaire des biens initialement donnés, à celles consenties depuis le 1er janvier 2007 ; et s'agissant de l'exception tenant à
l'application aux biens réincorporés issus de donations de moins de quinze ans à la date de la donation transgénérationnelle des droits de mutation à titre gratuit avec imputation des droits de
mutation à titre gratuit initialement payés, aux donations-partages transgénérationnelles consenties depuis le 15 décembre 2010.
c. Exemple
230
Hypothèse d’une donation-partage réalisée le 1er janvier 2011 dans les conditions prévues par
l’article 1078-4 du code civil.
L’ascendant donateur est âgé de moins de 70 ans. Cette donation est consentie au profit de ses
deux enfants André et Marie.
Les biens, objets de la donation-partage, s’élèvent à un montant de 400 000 €, soit une part
taxable de 200 000 € pour chacun des enfants. Ces biens sont donnés en pleine propriété.
Il est précisé que Marie a consenti à ce que ses enfants, Marie-Sophie et Marie-Caroline, soient
alloties en ses lieu et place pour une partie des biens donnés, à hauteur de 50 000 € chacune. Il n’y a pas de soulte.
1°) Taxation de la part reçue par André, enfant
Il doit acquitter des droits sur un montant de 200 000 €, soit une base taxable de 40 675 €,
compte tenu de l’abattement de 159 325 €.
Calcul des droits :
Total des droits selon le barème
(article 777 du CGI) : 6 330 €
Réduction de droits 50 %
(II de l'article 790 du CGI) : 3 165 €
Remarque : La réduction prévue par le
II de l'article 790 du CGI est supprimée pour les donations consenties à compter du 31 juillet 2011 (sauf exceptions).
Droits dus : 3 165 €
2°) Taxation de la part reçue par Marie, enfant
Elle doit acquitter des droits sur un montant de 100 000 €, soit une base taxable de 0 €,
compte tenu de l’abattement de 159 325 €.
3°) Taxation des parts reçues par Marie-Sophie et Marie-Caroline, petits-enfants
Elles doivent acquitter des droits sur un montant de 50 000 €, soit une base taxable de
18 135 € compte tenu de l’abattement de 31 865 €.
Calcul des droits :
Total des droits selon le barème
(article 777 du CGI) : 1 822 €
Réduction de droits 50 %
(II de l'article 790 du CGI) : 911 €
Droits dus par chacun : 911 €
Montant total des droits dus par la souche de Marie : 1 822 €
4. Donations antérieures reprises dans une donation-partage
a. Dispositif civil
240
L'article 1078-1 du code civil
dispose que le lot de certains gratifiés peut être formé, en totalité ou en partie, des donations, soit rapportables, soit faites hors part déjà reçues par eux du disposant. Ainsi, le bien
antérieurement donné est intégré à la masse et, par l'effet du partage, est attribué, en totalité ou en partie, soit à l'auteur du rapport, soit à un autre copartageant.
En outre, l'article 1078-2 du code
civil dispose que les parties peuvent convenir qu'une donation antérieure faite hors part sera incorporée au partage et imputée sur la part de réserve du donataire, à titre d'avancement de part
successorale.
Par ailleurs, l’article 1078-3 du
code civil précise que les conventions réalisées conformément aux articles précités peuvent avoir lieu même en l'absence de nouvelles donations du disposant et qu’elles ne sont pas regardées comme
des libéralités entre les héritiers présomptifs, mais comme un partage fait par le disposant.
De plus, l’article 1078-7 du code
civil précise que les donations-partages faites à des descendants de degrés différents peuvent comporter les conventions prévues par les
articles 1078-1 à 1078-3 du code civil.
Enfin, l’article 1078-10 du code
civil définit le régime juridique de la donation-partage réalisée par l’enfant renonçant au profit de ses propres descendants dans laquelle sont incorporées des biens ayant été transmis à ces
derniers.
b. Incidence fiscale
250
En principe, les donations-partages ne donnent ouverture qu'aux seuls droits de mutation à
titre gratuit. Toutefois, il n'en est ainsi qu'autant que le partage est effectué dans l'acte de donation. Lorsque le partage des biens donnés est différé, le droit proportionnel de partage est perçu
sur l'acte ultérieur constatant le partage.
L'article 776 A du
CGI prend en compte les dispositions civiles exposées ci-dessus et dispose que, conformément à l'article 1078-3 du code civil, les
conventions prévues par les articles 1078-1 du code civil et 1078-2
du code civil ne sont pas soumises aux droits de mutation à titre gratuit.
Il est précisé qu’en l’absence de donation de biens nouveaux, le droit de partage prévu par
l’article 746 du CGI reste exigible sur la valeur des
biens incorporés à la convention et partagés au jour de l’acte. À cet égard, il est précisé que tous les rapports font partie intégrante de la masse à partager et sont, en tant que tels, soumis au
droit de partage, qu'ils soient faits en moins-prenant ou en nature et que, dans cette deuxième hypothèse, le bien rapporté soit attribué à l'auteur du rapport ou à un copartageant. Toutefois, lorsque
le bien réincorporé a été transmis par l'ascendant donateur à son enfant par une donation intervenue moins de quinze ans avant la donation-partage et qu'il est réattribué à un descendant du donataire
initial, les droits de mutation à titre gratuit sont dus en fonction du lien de parenté entre l'ascendant donateur et son petit-enfant alloti. Dans ce cas, les droits acquittés lors de la première
donation à raison du bien réincorporé sont imputés sur les droits dus à raison du même bien lors de la donation-partage.
Par ailleurs, si la convention, en plus des biens réincorporés, prévoit une donation de
biens nouveaux, les droits de mutation à titre gratuit sont exigibles sur les nouveaux biens donnés et les biens réincorporés sont soumis au droit de partage, pour leur valeur à la date de l’acte.
5. Absence de droit de soulte
260
Les soultes stipulées dans les donations-partages ne sont pas considérées comme translatives
de propriété et ne donnent ouverture à aucun droit.
II. Donations par contrat de mariage
270
Le contrat de mariage a essentiellement pour objet de fixer le régime matrimonial des futurs
époux.
Mais il n'est pas rare que le contrat de mariage contienne des libéralités. Ces donations
sont consenties soit par les tiers au profit des futurs époux, soit par un époux en faveur de son conjoint.
A. Donations consenties par des tiers
280
Les donations faites aux futurs époux dans leur contrat de mariage suivent les règles
applicables aux donations ordinaires.
290
Lorsqu'une dot est constituée par des personnes mariées, il y a lieu de taxer distinctement
les biens donnés par chaque époux.
Le contrat de mariage qui renferme une donation éventuelle ne rend exigible qu'un droit fixe
(CGI, art. 672, art. 848-5° et
art. 847-1°, cf. BOI-ENR-DMTG-20-10-10).
Remarque : Lorsqu'ils ne peuvent donner lieu à la perception d'un droit
proportionnel ou progressif d'un montant plus élevé, les contrats de mariage sont soumis au droit fixe prévu au 1° de l'article 847
du CGI.
Ces principes sont également applicables à l'institution contractuelle prévue aux
articles 1082 à 1084 du
code civil, c'est-à-dire à la donation qui a pour objet tout ou partie des biens que le donateur laissera à son décès.
B. Donations entre époux
300
Les donations que les époux se font l'un à l'autre dans leur contrat de mariage bénéficient
du tarif des droits de mutation à titre gratuit prévu au tableau II de l'article 777 du CGI.
310
Les donations éventuelles sont soumises au régime fiscal exposé ci-dessus
II-A-§ 290.
320
Les donations que les époux se font pendant le mariage sont soumises au tarif de l'impôt
prévu au tableau II de l'article 777 du CGI. Leur révocabilité ne met pas obstacle à la perception des droits de mutation à
titre gratuit.
Remarque : Les donations entre époux de biens présents consenties depuis le
1er janvier 2005 ne sont plus révocables (article 1096 du code civil).
III. Libéralités graduelles et résiduelles
330
Cf. BOI-ENR-DMTG-10-20-50-10.
IV. Renonciation anticipée à l'action en réduction
340
Cf. BOI-ENR-DMTG-10-20-50-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTG-20-20-10
|
https://bofip.impots.gouv.fr/bofip/3339-PGP.html/identifiant=BOI-ENR-DMTG-20-20-10-20120912
|
2012-09-12 00:00:00
|
016906e57fa62f0092956af7392cf159ce6c85fee201c3fe1c5b7bea4ec4dde3
|
[
0.0049551306292414665,
0.0412636399269104,
-0.05119152367115021,
0.04981750622391701,
-0.07053545862436295,
-0.07863377034664154,
-0.06133949011564255,
0.0321938656270504,
0.04532531276345253,
-0.05484357103705406,
-0.08404786884784698,
0.06834981590509415,
-0.06354185938835144,
-0.009938495233654976,
-0.045246951282024384,
0.06677841395139694,
0.03381161019206047,
-0.027271227911114693,
-0.04561886191368103,
0.039607204496860504,
0.0928984135389328,
0.051214247941970825,
-0.002369938651099801,
0.042920708656311035,
0.031887564808130264,
0.1093556359410286,
0.0823698341846466,
-0.010572202503681183,
-0.04359576106071472,
0.06987949460744858,
-0.031209688633680344,
0.0038200286217033863,
0.004846297670155764,
0.06097440421581268,
0.03714734688401222,
0.05151365324854851,
-0.00006680557271465659,
0.02407262474298477,
-0.02064913511276245,
-0.007996825501322746,
-0.032167982310056686,
-0.022940265014767647,
0.05284029617905617,
0.01828344166278839,
-0.008474903181195259,
0.1105104386806488,
-0.05513647571206093,
0.07163474708795547,
0.0033830790780484676,
0.08369829505681992,
-0.013600165955722332,
0.07487327605485916,
0.0024701280053704977,
-0.010415512137115002,
-0.008960225619375706,
0.05580036714673042,
-0.10842354595661163,
-0.0002444542769808322,
0.03220481425523758,
-0.04483576491475105,
0.022898081690073013,
-0.0022413786500692368,
0.0013487868709489703,
-0.03190306946635246,
-0.03002838045358658,
-0.024786850437521935,
0.033796276897192,
-0.020482582971453667,
0.1304473578929901,
0.06085485219955444,
0.04741477966308594,
0.03575849160552025,
-0.0017138271359726787,
0.008981809951364994,
0.020416833460330963,
0.07573846727609634,
-0.05654050409793854,
-0.026007210835814476,
0.04614541679620743,
0.04892117157578468,
0.025112036615610123,
-0.009069629944860935,
-0.00658046780154109,
0.013373947702348232,
0.01067392434924841,
0.06976788491010666,
0.022150281816720963,
-0.007820782251656055,
-0.006130819208920002,
-0.006266871467232704,
0.04913878068327904,
0.02150992676615715,
-0.016404442489147186,
-0.029809946194291115,
0.007227785885334015,
0.03131789341568947,
-0.020014572888612747,
0.03242718055844307,
0.06830553710460663,
0.016033081337809563,
0.029192142188549042,
0.020306209102272987,
0.05560271814465523,
-0.03722970187664032,
0.028035646304488182,
-0.05542026087641716,
0.06767836213111877,
-0.018178991973400116,
0.0029594870284199715,
-0.023172326385974884,
-0.007020266726613045,
-0.045167628675699234,
-0.03528324142098427,
-0.019837379455566406,
-0.02931704930961132,
-0.012971427291631699,
0.005809953436255455,
0.0005424304399639368,
0.03208445757627487,
0.016450297087430954,
-0.022899894043803215,
-0.062360383570194244,
-0.05646122992038727,
-0.009019958786666393,
-0.057046033442020416,
-0.05370777100324631,
-0.016301129013299942,
-0.011598268523812294,
-0.027027824893593788,
-0.014653687365353107,
0.04495485499501228,
0.028364866971969604,
-0.004811793565750122,
-0.04667755588889122,
-0.0015045065665617585,
0.015360509045422077,
-0.010743776336312294,
0.10617003589868546,
-0.005124881397932768,
0.03550933673977852,
-0.0501951165497303,
0.013229084201157093,
-0.08728832751512527,
-0.00799777451902628,
0.014676439575850964,
-0.02309165708720684,
-0.05118027701973915,
-0.05355200171470642,
0.04993046820163727,
0.013528462499380112,
-0.005458521656692028,
0.011148486286401749,
0.01881970465183258,
0.013518281280994415,
0.01244971714913845,
0.0015930093359202147,
0.019828135147690773,
0.022120099514722824,
-0.07908330857753754,
-0.04900746792554855,
0.059731390327215195,
0.046328067779541016,
0.030156705528497696,
-0.03237360715866089,
-0.003713590558618307,
-0.023729627951979637,
0.039476457983255386,
0.009675976820290089,
0.04527168720960617,
0.03594423830509186,
-0.0365292988717556,
0.03253566473722458,
0.00036949091008864343,
-0.028811439871788025,
-0.022140979766845703,
-0.03335736319422722,
-0.05814242362976074,
-0.0035413566511124372,
-0.07120749354362488,
0.06743043661117554,
0.02383393980562687,
-0.020166799426078796,
-0.0008859244408085942,
-0.01187353115528822,
0.002075969474390149,
0.009112385101616383,
-0.05313932150602341,
-0.03111102432012558,
0.00832651648670435,
0.04054173827171326,
-0.014220892451703548,
-0.0036795700434595346,
-0.04772377386689186,
0.018570901826024055,
-0.09269886463880539,
-0.031598690897226334,
-0.049181606620550156,
-0.0001098962893593125,
0.042726993560791016,
-0.03672906756401062,
0.05598145350813866,
0.02523772045969963,
-0.013617157004773617,
0.027726177126169205,
-0.03821477293968201,
-0.00756668858230114,
-0.028933003544807434,
-0.004057131242007017,
0.05441765859723091,
-0.025200501084327698,
0.017289739102125168,
-0.0008306978270411491,
0.03979361429810524,
0.004391471389681101,
-0.036782559007406235,
-0.055714093148708344,
-0.04702641814947128,
-0.059018608182668686,
0.042209576815366745,
-0.02421705611050129,
-0.012182962149381638,
-0.004499285481870174,
-0.05368555337190628,
-0.02956988662481308,
0.02816264145076275,
0.01929665170609951,
-0.02890508621931076,
0.019977319985628128,
0.03881499171257019,
-0.048547495156526566,
-0.008814576081931591,
-0.032311487942934036,
0.02523903362452984,
-0.02931046672165394,
-0.0054990085773169994,
-0.019005944952368736,
0.005163716617971659,
0.03430455923080444,
-0.009926545433700085,
0.02129785716533661,
0.024397920817136765,
0.015566956251859665,
0.020212288945913315,
0.027438895776867867,
-0.027749747037887573,
0.019418824464082718,
-0.02329277992248535,
0.014300837181508541,
-0.003654022002592683,
-0.032947808504104614,
-0.03369389846920967,
0.037304725497961044,
-0.03498605638742447,
0.051023855805397034,
-0.062371641397476196,
-0.07370732724666595,
0.052130624651908875,
-0.036518990993499756,
0.017243962734937668,
0.023377329111099243,
0.004490409046411514,
-0.029936324805021286,
-0.05512571707367897,
-0.02147754095494747,
0.019169265404343605,
-0.053001243621110916,
0.0566662959754467,
0.010847807861864567,
-0.04983117803931236,
-0.005188510753214359,
0.027339423075318336,
0.03528543934226036,
0.0046723997220396996,
0.08540139347314835,
-0.040556807070970535,
-0.013835101388394833,
-0.07158324122428894,
0.005084139294922352,
0.03021211177110672,
-0.012737409211695194,
0.0384773388504982,
-0.06564253568649292,
-0.06379121541976929,
-0.017423667013645172,
-0.010644848458468914,
0.0071546295657753944,
0.0015875118551775813,
-0.03533785417675972,
-0.02526973932981491,
0.0011516998056322336,
-0.03933265432715416,
-0.03944538161158562,
0.018304254859685898,
0.06007422134280205,
-0.030052484944462776,
-0.014393012970685959,
-0.02169838733971119,
0.09055154770612717,
-0.01802699640393257,
-0.009897240437567234,
-0.025753729045391083,
0.025875121355056763,
0.020707886666059494,
0.014005271717905998,
-0.027846969664096832,
-0.015450691804289818,
-0.021719710901379585,
0.004721495322883129,
0.006594911217689514,
0.008023018948733807,
0.006378753110766411,
-0.003867720952257514,
-0.008135952055454254,
-0.008817169815301895,
0.012141508981585503,
-0.012120549567043781,
-0.0074296495877206326,
0.00723600247874856,
-0.03350384905934334,
-0.03937573730945587,
-0.003607748541980982,
0.043655797839164734,
-0.02348494902253151,
0.04481334984302521,
-0.023836582899093628,
-0.025465432554483414,
0.006094289943575859,
0.008994197472929955,
-0.004147804342210293,
-0.0049803853034973145,
-0.021246282383799553,
0.035224251449108124,
0.004699195269495249,
-0.08596992492675781,
0.009747774340212345,
-0.017736891284585,
0.025853414088487625,
-0.012724175117909908,
-0.005024360027164221,
0.029490793123841286,
0.02906155213713646,
-0.027408776804804802,
-0.0719742476940155,
0.019445624202489853,
0.02224303036928177,
-0.005525910295546055,
0.005062260199338198,
0.0022083160001784563,
0.021864021196961403,
-0.015523821115493774,
0.01535848993808031,
0.06986597925424576,
0.04434514790773392,
0.03281630948185921,
0.005102295894175768,
-0.014960224740207195,
-0.004253640305250883,
0.009031819179654121,
-0.05199212580919266,
0.0662224292755127,
0.05627032741904259,
-0.06021841987967491,
0.00001703744965197984,
0.03706004470586777,
0.002667678752914071,
-0.023941706866025925,
-0.04942295700311661,
0.0029519700910896063,
-0.007576934527605772,
-0.002280185464769602,
-0.013055520132184029,
-0.02921474352478981,
-0.029317552223801613,
0.06175015866756439,
-0.02484411932528019,
0.031410735100507736,
0.0032787122763693333,
0.024848638102412224,
0.014149286784231663,
0.015765635296702385,
0.017728488892316818,
-0.02498776651918888,
0.058951906859874725,
0.04124050587415695,
0.021554695442318916,
0.02882480062544346,
0.04300679266452789,
-0.07132160663604736,
0.004138822201639414,
0.019586870446801186,
0.0031813429668545723,
-0.028591636568307877,
0.015994321554899216,
0.02242332138121128,
0.013134797103703022,
-0.027249593287706375,
-0.003739376552402973,
0.02629670687019825,
0.015356598421931267,
0.03663879632949829,
-0.02035660110414028,
-0.017041010782122612,
0.04622209444642067,
0.061186086386442184,
-0.01843511126935482,
-0.044069383293390274,
0.06319382041692734,
-0.027193764224648476,
-0.016965974122285843,
0.01540191750973463,
0.03598935157060623,
-0.028132988139986992,
0.0916995108127594,
-0.02830982580780983,
-0.006833782885223627,
-0.00657283840700984,
-0.002267710166051984,
0.025145402178168297,
0.1595539003610611,
-0.02073802798986435,
0.028125083073973656,
0.08791114389896393,
0.031386371701955795,
-0.009063868783414364,
-0.013013269752264023,
-0.009109471924602985,
0.034975625574588776,
0.08349718898534775,
0.018538257107138634,
0.04879886284470558,
0.030190087854862213,
0.01627478189766407,
-0.05214269459247589,
-0.01098558958619833,
-0.06529825925827026,
-0.006394263356924057,
-0.027003750205039978,
0.022798793390393257,
0.02182055078446865,
0.04285886883735657,
-0.017219288274645805,
-0.005727088078856468,
0.012277120724320412,
-0.05784553289413452,
-0.018376348540186882,
0.01350628212094307,
-0.02369728684425354,
0.016588183119893074,
-0.025277569890022278,
0.02060367725789547,
-0.06068446859717369,
0.029514092952013016,
-0.01693583093583584,
0.00794378761202097,
0.02722356468439102,
-0.028675522655248642,
-0.020696893334388733,
0.02896839939057827,
-0.051873236894607544,
0.034584131091833115,
0.0033923720475286245,
0.04306955263018608,
-0.04985233023762703,
-0.03693250194191933,
0.012277773581445217,
-0.0053293127566576,
0.012007331475615501,
0.024040959775447845,
0.021451711654663086,
0.008904904127120972,
0.005755119025707245,
0.0017239575972780585,
-0.00909795705229044,
-0.07034241408109665,
0.0061721596866846085,
0.07858221232891083,
-0.020684365183115005,
0.07425802201032639,
0.025643697008490562,
-0.0063065108843147755,
-0.015082143247127533,
0.02303408831357956,
-0.016212044283747673,
0.012881986796855927,
-0.006394307129085064,
0.02186920866370201,
-0.037707701325416565,
-0.08243954181671143,
-0.012313012033700943,
0.050158221274614334,
0.07848796248435974,
0.053508926182985306,
-0.011391024105250835,
-0.004666103515774012,
0.019008658826351166,
0.06919190287590027,
0.0005258917808532715,
-0.027954956516623497,
0.009105541743338108,
-0.029292820021510124,
-0.023403940722346306,
-0.011405316181480885,
-0.029402347281575203,
0.027144571766257286,
0.0464581660926342,
-0.017138134688138962,
0.053930703550577164,
0.02947709709405899,
0.042917340993881226,
0.001603101845830679,
-0.10381856560707092,
0.005192382261157036,
0.014543219469487667,
-0.027358684688806534,
-0.021609576418995857,
-0.01842358149588108,
-0.030183060094714165,
0.00943675171583891,
-0.0392075777053833,
0.04061611741781235,
0.028421642258763313,
0.018762880936264992,
-0.009672315791249275,
-0.010663116350769997,
-0.045748643577098846,
0.005446682218462229,
-0.038666851818561554,
0.051907893270254135,
0.017287027090787888,
-0.0039259144105017185,
0.015465369448065758,
-0.012738759629428387,
0.03653627261519432,
-0.004555107094347477,
0.012897023931145668,
-0.012537606991827488,
-0.011244888417422771,
0.05674554407596588,
0.017493978142738342,
0.017058951780200005,
0.03782517462968826,
-0.0253144484013319,
0.023098619654774666,
-0.01713179610669613,
0.028256487101316452,
-0.026698345318436623,
0.011022907681763172,
-0.00702817365527153,
-0.02081424370408058,
-0.028131188824772835,
0.034262485802173615,
0.0408749058842659,
0.009632125496864319,
0.024421749636530876,
-0.008269795216619968,
-0.030642302706837654,
-0.06041942164301872,
-0.006755175068974495,
0.004895535297691822,
0.003459514118731022,
-0.047353267669677734,
-0.047947704792022705,
0.003592003369703889,
0.07238121330738068,
0.05892898887395859,
-0.02259957604110241,
0.02862292341887951,
0.001043673837557435,
0.05969654396176338,
0.013974003493785858,
-0.026000559329986572,
0.06692724674940109,
0.027020448818802834,
-0.0066535584628582,
-0.01679951511323452,
-0.07579249143600464,
-0.012471392750740051,
-0.012162835337221622,
-0.055172573775053024,
-0.018841497600078583,
-0.005292269866913557,
-0.006143086589872837,
-0.013353549875319004,
0.019758479669690132,
-0.03007693774998188,
0.013959240168333054,
-0.026908669620752335,
-0.007995376363396645,
-0.0009796925587579608,
0.021475326269865036,
-0.048435430973768234,
-0.02749733068048954,
0.0026706820353865623,
-0.006368025206029415,
-0.002714388305321336,
-0.0020220433361828327,
-0.012078575789928436,
-0.056510817259550095,
0.006383304949849844,
-0.0014656918356195092,
-0.02829221822321415,
-0.029133126139640808,
-0.03306062892079353,
-0.008222230710089207,
0.008955532684922218,
0.010057677514851093,
-0.016604844480752945,
-0.06960475444793701,
-0.02542947605252266,
-0.002738090930506587,
0.001395223313011229,
-0.032938260585069656,
-0.0024643917568027973,
0.02955631911754608,
-0.01685578189790249,
0.02358606643974781,
-0.016362981870770454,
0.017717665061354637,
-0.001978757092729211,
-0.011193755082786083,
-0.0327485091984272,
0.00019960229110438377,
-0.01713096909224987,
-0.0520593523979187,
0.04483726993203163,
0.008256126195192337,
-0.005995174869894981,
0.0008398134959861636,
-0.055725306272506714,
-0.02953452244400978,
-0.040412768721580505,
-0.05547347292304039,
0.010850518941879272,
-0.017967507243156433,
0.010038726963102818,
-0.07579386234283447,
-0.0347573384642601,
-0.025401398539543152,
-0.0067071993835270405,
-0.04392847791314125,
0.01728898659348488,
0.022409895434975624,
-0.001818329794332385,
0.04539104923605919,
-0.008711314760148525,
0.04898596554994583,
0.0018665750976651907,
0.025065237656235695,
-0.029385974630713463,
0.014317491091787815,
0.0124895628541708,
-0.044686682522296906,
-0.008035612292587757,
-0.03392668813467026,
-0.031216619536280632,
-0.023337457329034805,
-0.04710404574871063,
-0.04511452093720436,
0.008478502742946148,
0.06532099097967148,
0.001248659798875451,
0.021626869216561317,
0.05254777893424034,
0.03124905377626419,
-0.04823878034949303,
0.043359629809856415,
0.016905268654227257,
0.01347414031624794,
0.04551398754119873,
-0.06263840943574905,
-0.00271562859416008,
-0.010382288135588169,
-0.06816661357879639,
-0.012158062309026718,
-0.02970934472978115,
0.056919556111097336,
-0.0003530661924742162,
-0.023704027757048607,
-0.015186082571744919,
0.0073016053065657616,
-0.015233825892210007,
-0.001430418575182557,
0.004557495005428791,
0.011282872408628464,
0.025882771238684654,
0.011771610006690025,
-0.014019771479070187,
0.007569224573671818,
0.017005840316414833,
0.013957244344055653,
-0.012008843943476677,
-0.01270106341689825,
0.004966402426362038,
0.024227559566497803,
0.010317460633814335,
-0.009921173565089703,
0.025378253310918808,
-0.030738497152924538,
0.03725677356123924,
0.030950013548135757,
0.014073943719267845,
0.013852732256054878,
-0.07626358419656754,
0.050480253994464874,
0.039782918989658356,
-0.012134565971791744,
0.0225770715624094,
0.022437220439314842,
0.012676197104156017,
0.02160525508224964,
0.04347312077879906,
0.0351438894867897,
0.03277496621012688,
0.057952992618083954,
-0.021138912066817284,
0.008411875925958157,
-0.044760145246982574,
0.05902902036905289,
0.025743741542100906,
0.05887260288000107,
-0.039962880313396454,
0.012570156715810299,
-0.022166917100548744,
0.009143520146608353,
-0.02938515692949295,
0.012666326016187668,
-0.005392412189394236,
0.04049360007047653,
-0.0024950921069830656,
-0.012597142718732357,
-0.05519014224410057,
0.049011941999197006,
0.0025957999750971794,
0.002409345703199506,
-0.0024435953237116337,
-0.03417189046740532,
0.027821118012070656,
-0.017217474058270454,
-0.009893029928207397,
0.004437639378011227,
0.03499668464064598,
-0.02583925426006317,
-0.03138428553938866,
0.03519946709275246,
0.014902723953127861,
0.033199235796928406,
0.02770007587969303,
0.019452888518571854,
-0.003089101752266288,
0.060174182057380676,
-0.016217315569519997,
0.021148681640625,
-0.006522913929075003,
0.05594119802117348,
-0.004765598569065332,
-0.020541032776236534,
-0.007613425143063068,
0.07680568099021912,
0.007542070932686329,
0.009292486123740673,
-0.04093054682016373,
-0.05298873782157898,
0.06347852200269699,
-0.027297230437397957,
-0.03827126696705818,
0.06319165974855423,
0.038137286901474,
0.01067334320396185
] |
1
Les offices sont les charges des officiers publics ou ministériels dont les titulaires
disposent, en application de
l'article
91 de la loi du 28 avril 1816 sur les finances, du droit de présenter leurs successeurs à l'agrément du Gouvernement qui les nomme en vue de l'exercice de certaines fonctions et de recevoir de ce
successeur le prix de leur démission.
Le droit de présentation est reconnu aux avocats au Conseil d'État et à la Cour de cassation,
aux huissiers de justice, aux notaires, aux commissaires-priseurs judiciaires et aux greffiers des tribunaux de commerce.
10
Le titre même d'officier public ou ministériel est hors du commerce, comme le droit de
présentation qui est incessible par définition puisqu'il est un des attributs de la fonction d'officier public ou ministériel.
En revanche, ce droit de présentation comporte, au profit du cédant ou de ses ayants droit, une
contrepartie financière appelée la « finance de l'office », qui représente l'engagement pris par le cédant d'user de son droit de présentation au profit du cessionnaire.
20
La cession porte également sur certains éléments de l'office, objets de propriété privée, qui
peuvent être transmis.
Il en est ainsi :
- de la clientèle et des documents de l'office (minutes, répertoires, registres, dossiers) dont
la cession accompagne obligatoirement celle de l'office avec Iequel iIs se confondent ;
- du mobilier (bureaux, fauteuils, etc.) ;
- du matériel (machines à écrire, à photocopier, etc.) ;
- des frais et honoraires restant dus par les clients.
La valeur pécuniaire du droit de présentation ou finance de l'office forme le prix de cession
soumis à l'agrément de la Chancellerie. Dans le patrimoine du titulaire de l'office, le droit de présentation constitue une valeur mobilière dont la cession justifie la perception du droit de
mutation.
I. Cessions d'offices proprement dites
A. Champ d'application
30
L'article 859 du
code général des impôts
(CGI) dispose que tout traité ou convention ayant
pour objet la transmission d'un office, de la clientèle, des minutes, répertoires, recouvrements et autres objets en dépendant doit être constaté par écrit et enregistré avant d'être produit à I'appui
de la demande de nomination du successeur désigné.
40
Si le traité portant cession d'office est passé devant notaire, il doit être obligatoirement
enregistré dans le mois de sa rédaction et, dans tous les cas, avant le dépôt de la demande de nomination.
50
Si le traité est constaté par acte sous seing privé, il doit, s'agissant d'une mutation
soumise à une condition suspensive, être obligatoirement enregistré avant le dépôt de la demande de nomination.
60
Bien que Ia validité du traité de cession soit subordonnée à l'agrément de la nomination du
cessionnaire présenté par le gouvernement, Ies droits doivent être perçus immédiatement, contrairement aux règles de perception qui régissent les actes soumis à une condition suspensive. (Sur Ia
restitution éventuelle de ces droits, cf. I-E § 160).
Remarque : Toutefois, lorsque ces mêmes traités ou conventions sont soumis à
une condition suspensive autre que l'agrément du successeur (obtention d'un prêt par exemple), non réalisée lors de la présentation de l'acte à la formalité prévue par
l'article 859 du CGI, seul est alors perçu le droit fixe des actes innomés. Dans cette hypothèse, les droits dus en application
de l'article 724 du CGI sont exigibles dans le mois de la réalisation de la condition.
70
La cession de parts représentatives de l'apport d'un office ministériel à une société
civile professionnelle, réalisée dans le délai de trois ans prévu à l'article 727-l du CGI (cf.
BOI-ENR-DMTOM-40-20), est soumise au même régime fiscal que celui qui est applicable à la cession d'un tel office
(Cass.
com.,
20 décembre 1976, n° 75-12478).
B. Assiette du droit
80
En vertu des dispositions de
l'article 724-I du CGl, les traités ou conventions ayant pour objet la transmission à titre onéreux d'un office sont soumis à un
droit d'enregistrement déterminé selon le tarif prévu par à l'article 719 du CGI.
Le droit d'enregistrement est perçu sur le prix exprimé dans l'acte de cession et le capital
des charges qui peuvent s'ajouter au prix.
Remarque : L'officier public ou ministériel cessionnaire ou cédant d'un office
convaincu d'avoir consenti ou stipulé à son profit un prix supérieur à celui exprimé dans l'acte de cession est frappé de destitution
(CGI, art. 1840 B).
90
Les droits sont exigibles sur le prix de transmission de tous les éléments qui entrent dans la
valeur de l'office, c'est-à-dire la clientèle, les minutes, répertoires, recouvrements et autres objets en dépendant, sans distinction entre ces différents biens. Il en est ainsi même si les objets
mobiliers de l'étude ont fait l'objet d'une cession distincte de celle de I'office proprement dit ou si les parties ont stipulé un prix spécial en ce qui concerne les frais et honoraires restant dus
par les clients au cédant ou encore si le mobilier a fait l'objet dans l'acte de cession de l'office d'un prix particulier et d'une estimation détaillée.
Les dispositions de
l'article 735 du CGl visant le cas de vente simultanée de meubles et d'immeubles (cf
BOI-ENR-DMTOI-10-120) ne peuvent, en effet trouver à s'appliquer dans cette situation où tous les biens cédés sont meubles.
C. Tarif
1. Tarif de droit commun
100
Conformément aux dispositions du
I de l’article 724 du CGI, les traités ou conventions ayant pour objet la transmission à titre onéreux d’un office sont soumis à
un droit d’enregistrement déterminé selon le tarif prévu à l’article 719 du CGI.
.
2. Tarif du régime de faveur visé à l'article 722 bis du CGI
110
L'article 722 bis du
CGI dispose que le taux de 2 % du droit d'enregistrement prévu par l'article 719 du CGI est réduit à 0 % pour les
acquisitions de fonds de commerce et de clientèles réalisées dans les zones de redynamisation urbaine et dans les zones franches urbaines définies respectivement aux
A et B du 3 de l'article 42 de
la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire.
Cette réduction du taux, qui est également applicable aux acquisitions de même nature
réalisées dans les zones de revitalisation rurale mentionnées à l'article 1465 A du CGI, est subordonnée à l'engagement pris
par l'acquéreur, lors de la mutation, de maintenir l'exploitation du bien acquis pendant au moins cinq ans à compter de cette date (cf.
BOI-ENR-DMTOM-10-30-20).
En principe, les transmissions à titre onéreux d'offices publics ou ministériels sont exclues
du dispositif visé à l’article 722 bis du CGI (cf. BOI-ENR-DMTOM-10-30-20).
120
Toutefois, compte tenu du fait que les cessions d'offices publics ou ministériels visées à
l'article 724 du CGI impliquent la transmission de la clientèle et d'éléments permettant l'exercice de la profession et de la
finalité de la mesure instituée par le
II de l'article 44 de la loi
n° 95-115 du 4 février
1995 d'orientation pour
l'aménagement et le développement du territoire (maintien du service public, de l'activité économique et de l'emploi dans des zones particulièrement fragiles), il est admis que ces cessions sont
susceptibles de bénéficier de la réduction de 2 % à 0 % du taux du droit d'enregistrement sous réserve que les conditions d'application de cette mesure soient satisfaites (cf.
BOI-ENR-DMTOM-10-30-20).
Cette solution est également applicable aux opérations assimilées à des cessions d'offices
(cf. II).
130
Pour les tarifs applicables dans cette situation, cf.
BOI-ENR-DMTOM-10-30-20.
D. Paiement des droits
140
En principe, Ies droits exigibles sur les mutations à titre onéreux d'offices ministériels
doivent être acquittés avant l'enregistrement des actes qui les constatent.
Toutefois, le paiement des droits peut être fractionné en cas d'acquisition d'offices
ministériels réalisée en France par des Français rapatriés d'outre-mer, à I'aide de prêts de reclassement prévus à
l'article 30 du décret n° 62-261
modifié du 10 mars 1962 (CGl, ann. III, art. 396),
E. Condition suspensive de l'agrément du successeur
150
Bien que tout acte de cession d'office soit soumis à la condition suspensive de l'agrément du
cessionnaire par le gouvernement, les droits auxquels l'acte donne ouverture sont immédiatement perçus au tarif en vigueur à la date de l'acte.
La révision de la perception et la restitution des droits perçus ne sont possibles que dans
les cas de transmission d'office non suivie d'effet et de réduction du prix (CGI, art. 1964).
Pour que la cession d'un office public ou ministériel puisse être considérée comme suivie
d'effet, il faut et il suffit que le cessionnaire ait été agréé par Ie gouvernement et nommé par lui.
Dès lors, la restitution des droits perçus sur l'acte de cession n'est pas possible lorsque le
traité de cession est résilié par les parties après agrément et nomination.
160
En revanche, la restitution est autorisée :
- Iorsque la nomination du successeur est refusée par le gouvernement ;
- lorsque le décret de nomination est rapporté avant d'avoir produit effet ; tel serait le
cas, par exemple, si le décret de nomination n'avait pas encore été notifié au cessionnaire ou si celui-ci refusait sa nomination ou si le cédant était destitué avant la décision rapportant ledit
décret ;
- Iorsque le traité de cession a été résilié volontairement avant agrément et nomination du
cessionnaire ;
- Iorsque le cessionnaire est décédé avant sa nomination ;
- lorsque le gouvernement a nommé un titulaire autre que le cessionnaire.
La résiliation d'un acte de cession d'office non suivie d'effet est enregistrée au droit fixe
des actes innomés.
170
Les droits perçus sur la partie réduite du prix de cession d'un office public ou ministériel
sont restituables, sans qu'il y ait lieu de distinguer suivant que la réduction a été prononcée par jugement, qu'elle a été consentie à la suite d'une injonction de la Chancellerie ou d'observations
du Parquet ou même qu'elle a été volontaire. Mais, dans cette dernière hypothèse, la restitution des droits ne peut être accordée que si la réduction de prix est intervenue antérieurement à Ia
décision de la Chancellerie autorisant la cession au prix initialement convenu.
II. Opérations assimilées à des cessions d'offices
180
Certaines opérations sont assimilées à des cessions d'offices par Ies dispositions de
l'article 724-II et III du CGI. Il s'agit de la création de nouvelles charges ou de la nomination de nouveaux titulaires sans
présentation et de la suppression d'offices.
A. Création de nouvelles charges ou nomination de nouveaux titulaires sans présentation
190
Le droit de créer des offices appartient au gouvernement. Il peut également procéder à des
nominations sans présentation dans le cas où le titulaire d'un office a été destitué et se trouve, par suite, privé du droit de présentation.
200
Dans ces cas, s'il est imposé aux nouveaux titulaires le paiement d'une somme déterminée pour
la valeur de l'office, le droit d'enregistrement et les taxes additionnelles sont exigibles sur cette indemnité, dans les mêmes conditions que s'il s'agissait de cessions d'offices à titre onéreux
(CGI,
art. 724-II).
Les droits doivent être acquittés avant la prestation de serment du nouveau titulaire. Ils
sont perçus sur l'ampliation du décret ou de I'arrêté de nomination remise au nouveau titulaire.
210
Sont considérés comme des créations d'offices et taxés comme telles :
- I'augmentation de la circonscription territoriale d'un office ministériel correspondant à Ia
suppression partielle d'un autre office moyennant une indemnité mise à la charge de l'officier ministériel dont l'office est augmenté ;
- le paiement d'une indemnité par l'officier ministériel changeant de résidence.
B. Suppression d'offices
1. Conditions de la suppression
a. Suppression d'un titre d'office
220
En cas de suppression d'un titre d'office, lorsqu'à défaut de traité, le décret qui prononce
l'extinction fixe une indemnité à payer au titulaire de I'office supprimé ou à ses héritiers par les officiers publics ou ministériels intéressés à cette suppression, l'expédition de ce décret doit
être enregistrée dans le mois de la délivrance (CGl, art. 724-III).
230
Le droit d'enregistrement et les taxes additionnelles sont perçus sur le montant de
l'indemnité dans les mêmes conditions que pour le régime de droit commun.
b. Suppression d'office de notaire
240
La suppression d'un office de notaire intervient par arrêté du garde des Sceaux, ministre de
la Justice.
En outre, le montant et la répartition des indemnités sont fixés par le garde des Sceaux, soit
après accord des parties, soit après avis d'une commission instituée dans le ressort de chaque cour d'appel.
Les obligations incombant aux intéressés sont les suivantes : lorsque Ies parties sont
parvenues à un accord sur le montant de l'indemnité due à l'ancien titulaire de l'office supprimé et sur la répartition de la charge de cette indemnité entre les bénéficiaires de la suppression, la
convention ainsi intervenue est soumise obligatoirement à la formalité de l'enregistrement en application des dispositions de
l'article 859 du CGI, soit dans le délai d'un mois à compter de sa date si la convention revêt la forme d'un acte notarié, soit,
en toute hypothèse, avant d'être produite à la Chancellerie.
Dans cette situation et si le garde des Sceaux homologue l'accord des parties, la décision
ministérielle n'a pas à être soumise à la formalité de l'enregistrement.
En revanche, cette décision doit être soumise à la formalité lorsqu'elle fixe le montant de
l'indemnité en I'absence d'un accord des parties ou lorsqu'elle fixe I'indemnité à un montant différent de celui prévu par les parties. Elle revêt la forme d'une lettre adressée par le garde des
Sceaux au parquet général dans le ressort duquel est situé I'office supprimé, après publication au Journal officiel de l'arrêté de suppression. Le montant de l'indemnité et sa répartition entre Ies
notaires qui doivent la supporter figurent dans le texte même de la lettre. Le procureur général est invité à notifier la décision ministérielle à chaque intéressé, ainsi qu'aux organismes
professionnels et au directeur des finances publiques du lieu de résidence de ces officiers ministériels.
Ces ayants droit sont tenus, chacun en ce qui le concerne, de présenter la lettre portant
notification de la décision du garde des Sceaux à la formalité de l'enregistrement à la recette des impôts dont dépendait l'office supprimé, dans le délai d'un mois à compter de la date de réception
de cette notification.
250
Si aucune indemnité n'est fixée, aucun droit ne peut être perçu.
2. Paiement du droit
260
Les droits sont dus par l'officier ministériel tenu de payer l'indemnité ; si celle-ci est
répartie entre plusieurs officiers ministériels, il n'y a aucune solidarité entre eux.
L'exigibilité des droits sur l'indemnité afférente au rattachement n'est en rien influencée
par une transmission ultérieure, modifiant sans rétroactivité les effets de ce rattachement et donnant ouverture à de nouveaux droits à la charge du cessionnaire. En effet, dans l'intervalle, la
suppression a effectivement bénéficié au titulaire de l'office de rattachement ; par suite, les droits qu'il a acquittés ne sont pas restituables et ceux qu'il peut encore devoir, compte tenu de la
faculté de paiement fractionné, demeurent exigibles.
270
Le paiement des droits peut être fractionné conformément aux dispositions des
articles
396-4° de l'annexe III au CGI
et 404 E de l'annexe lIl au CGI.
280
Les suppressions d'offices de notaires résultant soit d'un accord amiable constaté par un
traité, soit d'un avis de la commission instituée par
l'article 2 du décret n° 71-942
modifié du 26 novembre 1971 sont assimilées aux suppressions d'offices prononcées par le garde des Sceaux. Le fractionnement des droits dus sur les indemnités versées à cette occasion leur est
donc applicable. Les droits dus, ou la première fraction de ceux-ci en cas de fractionnement, sont acquittés au moment où la formalité est requise (voir cf. II-B-1-b
§ 240).
Cette disposition n'est pas applicable aux cessions d'offices autres que ceux des notaires.
290
L'indemnité versée à I'officier ministériel changeant de résidence est taxée comme l'indemnité
versée en cas de suppression d'office.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTOM-20
|
https://bofip.impots.gouv.fr/bofip/3377-PGP.html/identifiant=BOI-ENR-DMTOM-20-20120912
|
2012-09-12 00:00:00
|
b34562900ec9fbac5a072cd9e6a8a03ca9e8a7b820f20297e41cb76629e52fc3
|
[
-0.11073325574398041,
0.0832657590508461,
-0.06645085662603378,
0.025916242972016335,
-0.022571207955479622,
-0.02766948938369751,
-0.014415682293474674,
0.008392137475311756,
0.05377912521362305,
-0.051488254219293594,
-0.0569334551692009,
0.0712255910038948,
-0.026927843689918518,
0.016304828226566315,
-0.07693072408437729,
0.07620669901371002,
0.045211195945739746,
0.04876328259706497,
-0.03422479331493378,
-0.0006452286615967751,
0.07564925402402878,
-0.03214000537991524,
-0.030071288347244263,
0.004786958452314138,
0.0029139991383999586,
0.07832767069339752,
0.03941606357693672,
-0.041490327566862106,
-0.05760499835014343,
0.05234255641698837,
-0.008699742145836353,
0.012599891982972622,
0.019802389666438103,
0.023851895704865456,
0.05168095603585243,
-0.03055136278271675,
-0.005244182888418436,
0.06720930337905884,
-0.04428650066256523,
0.01689555123448372,
0.007047837600111961,
0.023333005607128143,
0.022915169596672058,
0.06339545547962189,
0.0046826498582959175,
0.04004010185599327,
-0.03226847946643829,
0.04840092360973358,
0.006025431212037802,
0.09690742194652557,
-0.008026723749935627,
-0.0045952931977808475,
0.039742063730955124,
-0.03404524177312851,
-0.01187257468700409,
0.028147388249635696,
-0.09874967485666275,
0.023731093853712082,
-0.008867394179105759,
-0.0431845486164093,
0.024408884346485138,
-0.0026957697700709105,
-0.014026354067027569,
-0.04569259658455849,
0.07941237092018127,
-0.03625363111495972,
0.031356703490018845,
-0.034110330045223236,
0.08109643310308456,
0.03427215293049812,
0.027384869754314423,
0.041906699538230896,
-0.0033644710201770067,
0.012360313907265663,
0.08340286463499069,
-0.004109568428248167,
-0.025194425135850906,
-0.0036646302323788404,
0.038292840123176575,
0.03021858260035515,
-0.02688710391521454,
0.04131653159856796,
0.031186245381832123,
0.07850655168294907,
-0.009579292498528957,
-0.012853977270424366,
-0.016020193696022034,
-0.032811447978019714,
-0.0275432001799345,
0.0015588910318911076,
0.02259085327386856,
0.06175853684544563,
-0.039532508701086044,
-0.014865344390273094,
0.00523779634386301,
0.02966068871319294,
-0.0038055204786360264,
-0.029974540695548058,
0.014658883213996887,
0.05852755531668663,
-0.026199012994766235,
0.04334894195199013,
0.05115291848778725,
-0.035205014050006866,
0.06484198570251465,
0.013667557388544083,
0.024482760578393936,
-0.06408175826072693,
-0.009418414905667305,
-0.0487728975713253,
-0.007529083173722029,
0.017005592584609985,
-0.0657074898481369,
-0.000656844349578023,
-0.03134927153587341,
0.021554667502641678,
0.02478724718093872,
0.06400188058614731,
0.011450578458607197,
0.0213752631098032,
-0.001845035352744162,
0.019505657255649567,
-0.016347529366612434,
0.0005308512481860816,
-0.10021203011274338,
-0.05281747877597809,
-0.009731346741318703,
-0.004633517470210791,
-0.03229431435465813,
-0.0246039479970932,
0.00835474394261837,
0.001246154773980379,
-0.019548432901501656,
-0.057270634919404984,
0.0075651248916983604,
0.002784540643915534,
0.014548889361321926,
0.060425858944654465,
-0.01309718657284975,
-0.014943565241992474,
-0.10069069266319275,
-0.04453817382454872,
-0.05605705827474594,
-0.0017084417631849647,
-0.033591922372579575,
0.01618078351020813,
0.0021813891362398863,
-0.04187965393066406,
0.03008008748292923,
-0.003633098443970084,
0.015285459347069263,
0.002028907649219036,
0.039301399141550064,
-0.017445271834731102,
0.010844300501048565,
0.027532532811164856,
0.024090690538287163,
0.016215059906244278,
-0.04416141286492348,
-0.04997474327683449,
-0.004792391788214445,
0.01717669516801834,
-0.010486466810107231,
-0.019145231693983078,
-0.03195080906152725,
-0.02339731715619564,
0.016943808645009995,
0.08629006147384644,
0.06691375374794006,
0.04927120730280876,
-0.04307112842798233,
0.04204908013343811,
0.015706883743405342,
-0.029981540516018867,
-0.008060880936682224,
0.006018236745148897,
-0.003754466539248824,
-0.01631568744778633,
-0.0747668594121933,
0.07205921411514282,
0.00511139677837491,
-0.060197580605745316,
-0.0021975242998450994,
-0.009256217628717422,
0.015285301953554153,
0.034786004573106766,
-0.020430514588952065,
-0.03855307400226593,
0.027109598740935326,
0.04376155883073807,
-0.03297370299696922,
0.011181510053575039,
-0.04629397764801979,
0.02253657393157482,
-0.0014080002438277006,
-0.02262764796614647,
-0.017993628978729248,
-0.0001520248333690688,
0.042324911803007126,
0.02480333298444748,
0.012535864487290382,
0.036238815635442734,
0.015897629782557487,
0.036321382969617844,
0.009861772879958153,
-0.0978773981332779,
-0.04143966734409332,
0.017154511064291,
-0.008632437326014042,
-0.016480058431625366,
0.019449802115559578,
0.019764907658100128,
0.018915778025984764,
0.040377043187618256,
0.016206350177526474,
-0.018600057810544968,
-0.08936748653650284,
-0.021678226068615913,
0.09264331310987473,
0.0049593569710850716,
0.014930078759789467,
-0.02558819204568863,
-0.025285670533776283,
-0.047449808567762375,
0.03293081745505333,
0.017163913697004318,
-0.027044525370001793,
0.003391684265807271,
-0.04585578665137291,
-0.07746455818414688,
0.012639516964554787,
0.022435320541262627,
-0.004242360591888428,
-0.01942756213247776,
-0.004282399546355009,
0.004163284786045551,
-0.02623222954571247,
0.019891824573278427,
0.019068937748670578,
0.0394216850399971,
0.01549435593187809,
-0.013940507546067238,
-0.007957457564771175,
-0.03772175312042236,
0.019903721287846565,
-0.008377465419471264,
0.01038606371730566,
-0.002289102179929614,
-0.01201217994093895,
-0.046580273658037186,
-0.01818254217505455,
0.029997961595654488,
0.01326254103332758,
-0.0171133354306221,
-0.031206602230668068,
-0.05370583385229111,
0.014706811867654324,
-0.004311506170779467,
0.011997750960290432,
-0.005888358689844608,
-0.018024276942014694,
-0.021334992721676826,
-0.0159248486161232,
0.006773917004466057,
0.01336098462343216,
-0.11087565124034882,
0.07923641055822372,
-0.015509934164583683,
-0.01612442173063755,
-0.05972118303179741,
-0.02824856899678707,
0.008764171041548252,
0.03053032048046589,
0.07113318145275116,
-0.007031430955976248,
0.010684531182050705,
-0.04161500185728073,
-0.047131720930337906,
0.0319446362555027,
0.005433713551610708,
0.031857434660196304,
0.0016048748511821032,
-0.039691757410764694,
-0.02176480181515217,
-0.01935228332877159,
0.038085196167230606,
0.08388830721378326,
-0.018611807376146317,
-0.057948365807533264,
0.004298510495573282,
-0.07953047007322311,
0.04019848629832268,
-0.00797557458281517,
0.06465179473161697,
0.025772221386432648,
-0.014043443836271763,
-0.02156008407473564,
0.018225105479359627,
-0.058681439608335495,
-0.06764951348304749,
-0.05734656751155853,
0.0057188221253454685,
-0.022417059168219566,
-0.013193439692258835,
-0.018137682229280472,
0.02150011621415615,
-0.0064032538793981075,
-0.07512431591749191,
-0.019002500921487808,
0.005396222695708275,
0.006327280309051275,
0.03387558087706566,
0.0050051249563694,
-0.02435004897415638,
0.021966153755784035,
0.013239359483122826,
-0.02649569883942604,
0.036340922117233276,
-0.04451468959450722,
-0.03141015022993088,
-0.0392049141228199,
0.04225322976708412,
0.0005116718239150941,
0.08203084021806717,
0.006144889164716005,
-0.018605457618832588,
0.03475895896553993,
-0.014624026603996754,
-0.007883411832153797,
-0.025061262771487236,
-0.009922945871949196,
0.02906949818134308,
0.028505705296993256,
-0.03526932746171951,
0.0022262046113610268,
0.020226098597049713,
0.048484545201063156,
-0.017083121463656425,
0.02008771151304245,
0.025081628933548927,
0.024190349504351616,
-0.025203993543982506,
-0.04919860139489174,
-0.028035525232553482,
0.013385990634560585,
-0.017321022227406502,
0.013175793923437595,
0.06284046918153763,
-0.0022248546592891216,
-0.04299583658576012,
0.012359892018139362,
0.05139367654919624,
0.06281395256519318,
0.05327128246426582,
0.0010183368576690555,
-0.019266406074166298,
-0.033904533833265305,
0.06112893670797348,
-0.017758065834641457,
0.04621294140815735,
0.0678139477968216,
0.00011387551057850942,
-0.02222745679318905,
0.021697403863072395,
0.0348578579723835,
0.03146050497889519,
-0.011692699044942856,
-0.0038882747758179903,
0.024175135418772697,
-0.02562454715371132,
-0.028896991163492203,
-0.019861331209540367,
-0.013369628228247166,
0.06439695507287979,
0.02410975843667984,
0.023158183321356773,
0.01911321096122265,
0.04574405401945114,
0.027399688959121704,
-0.010916500352323055,
0.0057371146976947784,
-0.06417778879404068,
0.07712975889444351,
0.0008020937093533576,
0.027989493682980537,
-0.020877348259091377,
-0.022137010470032692,
-0.002043850254267454,
-0.020739922299981117,
0.08689242601394653,
0.01871628127992153,
-0.005537824705243111,
-0.004681020975112915,
0.014684486202895641,
0.03228585794568062,
-0.046311479061841965,
-0.004104819614440203,
0.06125415861606598,
0.04033546522259712,
0.013799150474369526,
-0.05352860689163208,
0.01799536496400833,
0.07144320756196976,
0.013864862732589245,
-0.06190026178956032,
0.031174486503005028,
0.026467354968190193,
-0.0363004170358181,
-0.018780041486024857,
0.0060065314173698425,
0.05361224338412285,
-0.013556838035583496,
0.010559874586760998,
-0.09257761389017105,
0.04078569635748863,
0.04123320057988167,
0.03561966121196747,
0.05269597843289375,
0.1496853232383728,
-0.01709696464240551,
0.02730264700949192,
0.01848505064845085,
0.029369771480560303,
-0.03145770728588104,
-0.02498474530875683,
-0.04418327659368515,
0.036559563130140305,
-0.008387758396565914,
0.0246659554541111,
-0.038260072469711304,
-0.05585591495037079,
-0.009389148093760014,
-0.026647819206118584,
-0.003136244835332036,
-0.04994271323084831,
-0.023253001272678375,
0.016641225665807724,
-0.014930644072592258,
0.009271830320358276,
0.025021182373166084,
0.02592461183667183,
0.0009963064221665263,
0.004361175000667572,
-0.026627426967024803,
-0.04355016350746155,
-0.004391334485262632,
-0.009541423991322517,
-0.04023684933781624,
0.01176020409911871,
0.023010343313217163,
-0.008899877779185772,
-0.0013831919059157372,
0.006936947349458933,
-0.014786659739911556,
0.03215479105710983,
0.01983032375574112,
-0.025674594566226006,
0.006607977673411369,
-0.007389726582914591,
0.009232763200998306,
0.007117973640561104,
0.010756200179457664,
-0.011168723925948143,
-0.04688195139169693,
-0.005173366516828537,
0.02790108323097229,
0.018824893981218338,
0.059266965836286545,
-0.019946157932281494,
0.037357814610004425,
-0.01938101090490818,
0.01914307288825512,
0.009033454582095146,
0.015016021206974983,
-0.024847378954291344,
0.059419818222522736,
0.00821438804268837,
0.05180791765451431,
0.038744114339351654,
0.03174930065870285,
-0.06298568844795227,
0.020689228549599648,
0.02613247185945511,
0.0016372533282265067,
-0.02921578846871853,
0.008237248286604881,
-0.0394853875041008,
-0.09435231238603592,
0.018371742218732834,
0.03160862997174263,
0.01900523714721203,
0.007294198963791132,
0.0056489151902496815,
0.0014458800433203578,
0.0008043657289817929,
0.08569540828466415,
-0.05272125452756882,
-0.05139918252825737,
-0.05986802652478218,
0.0011227137874811888,
-0.02824357897043228,
-0.024193035438656807,
-0.01742532290518284,
0.08152472227811813,
0.02162075601518154,
0.002843165537342429,
0.06885739415884018,
0.0006876722909510136,
0.009430509060621262,
0.02227853052318096,
-0.08032253384590149,
0.004595575854182243,
-0.03011941723525524,
-0.0322357602417469,
-0.021282628178596497,
-0.018055664375424385,
-0.005290010012686253,
0.06819097697734833,
-0.08932642638683319,
0.014812563546001911,
-0.00032276942511089146,
0.03211908042430878,
-0.009115575812757015,
-0.005703412927687168,
-0.03525073826313019,
-0.02493831142783165,
0.005607828963547945,
0.07960214465856552,
0.04191254824399948,
-0.007488976698368788,
0.0038193389773368835,
0.016061119735240936,
0.02122332900762558,
-0.048302534967660904,
-0.011685164645314217,
-0.0036382039543241262,
0.00013659647083841264,
0.06394245475530624,
0.029387157410383224,
-0.004309986252337694,
-0.025405095890164375,
-0.024899031966924667,
0.008500248193740845,
-0.02294936589896679,
0.021580856293439865,
-0.0048265908844769,
0.028447460383176804,
-0.03783812001347542,
-0.024555714800953865,
-0.012028633616864681,
0.03557675704360008,
0.027203906327486038,
0.028291646391153336,
-0.03663419559597969,
-0.037241190671920776,
-0.03954995796084404,
-0.03294388949871063,
-0.018378103151917458,
0.0035030324943363667,
0.025935670360922813,
-0.03733434900641441,
-0.00789429247379303,
0.034658100455999374,
-0.004781970288604498,
0.06448377668857574,
-0.012193632312119007,
-0.03390877693891525,
0.04994552209973335,
0.024891668930649757,
-0.00207082973793149,
-0.04742126166820526,
0.04960848018527031,
-0.002143631689250469,
-0.027204852551221848,
-0.02684123069047928,
-0.01233610324561596,
-0.009483837522566319,
-0.03927336260676384,
-0.03974355384707451,
0.010271348059177399,
-0.06429684162139893,
0.010700068436563015,
0.030872013419866562,
0.026014598086476326,
0.0006588706164620817,
0.025150462985038757,
-0.02417665347456932,
0.048434652388095856,
0.031166797503829002,
-0.011827968060970306,
-0.007230772171169519,
0.03489705175161362,
0.0048144059255719185,
-0.004296040628105402,
0.026571284979581833,
0.03381597250699997,
0.017790375277400017,
-0.01013774424791336,
0.00709913345053792,
-0.01510049682110548,
-0.027843287214636803,
-0.025976918637752533,
-0.03298452869057655,
-0.0633130818605423,
0.006530674174427986,
0.02722286805510521,
-0.0002804364776238799,
-0.03740604966878891,
-0.04081183671951294,
0.114481620490551,
0.002235960680991411,
0.012318153865635395,
0.001644119038246572,
0.008163043297827244,
0.027487969025969505,
0.0027225043158978224,
-0.06213691085577011,
0.020600197836756706,
-0.0007906252285465598,
0.047378409653902054,
-0.0013883085921406746,
0.000660853402223438,
0.0025441322941333055,
0.01469995267689228,
-0.06487946212291718,
-0.005392462480813265,
0.016896307468414307,
-0.05360075458884239,
-0.04511934891343117,
-0.026067601516842842,
-0.027688005939126015,
-0.02747177705168724,
-0.005059424322098494,
-0.03374157473444939,
0.0074211833998560905,
0.013893665745854378,
-0.02151430957019329,
-0.06457643955945969,
-0.01959018036723137,
-0.07335925847291946,
0.0030641264747828245,
-0.014505023136734962,
0.041788164526224136,
-0.002831697231158614,
0.04142967611551285,
0.01243152841925621,
0.0028675044886767864,
0.07671350985765457,
-0.036657340824604034,
0.011142890900373459,
0.011766359210014343,
-0.03635982796549797,
0.013404060155153275,
-0.03257084637880325,
-0.018483908846974373,
-0.008374743163585663,
-0.03629160672426224,
0.006560538895428181,
0.04295457899570465,
0.07723961025476456,
0.016093729063868523,
0.04302280396223068,
0.037947505712509155,
0.03751309588551521,
-0.04592806100845337,
0.049512021243572235,
0.010175044648349285,
0.04846455156803131,
0.04936765134334564,
-0.08720111101865768,
-0.012425694614648819,
-0.06069934368133545,
0.014936139807105064,
-0.017096510156989098,
-0.055696405470371246,
0.005007065366953611,
-0.020144371315836906,
-0.04020584374666214,
-0.023958448320627213,
0.001872577820904553,
-0.03470182791352272,
0.000023834641979192384,
0.027590174227952957,
0.021122928708791733,
-0.018451986834406853,
-0.038300637155771255,
0.04544326290488243,
-0.022860314697027206,
0.014900868758559227,
0.01153610274195671,
0.002123912563547492,
-0.025256959721446037,
0.005122711416333914,
0.0280684232711792,
0.023234380409121513,
0.01221513096243143,
0.03233543783426285,
-0.0025239670649170876,
0.012223652563989162,
0.024518121033906937,
0.026065751910209656,
0.01311425119638443,
-0.05358848720788956,
0.019442172721028328,
0.039747413247823715,
-0.00975719839334488,
-0.020926974713802338,
-0.014387689530849457,
0.040207043290138245,
0.01732476055622101,
0.03379584476351738,
0.09713152796030045,
0.016992958262562752,
0.022048344835639,
-0.041938140988349915,
-0.03545769304037094,
-0.0005950094200670719,
0.03213103488087654,
-0.00878306943923235,
0.027076903730630875,
-0.04454467445611954,
0.03752969205379486,
-0.01942748762667179,
0.015100286342203617,
0.009632940404117107,
0.0045392317697405815,
-0.05515165999531746,
0.06021399423480034,
0.021744180470705032,
-0.022962048649787903,
0.007463024463504553,
-0.043640147894620895,
0.014870462007820606,
-0.015071050263941288,
0.0046461173333227634,
0.03960435092449188,
-0.0002303259097971022,
-0.015128492377698421,
-0.012385116890072823,
-0.030927518382668495,
0.0441197045147419,
-0.046593766659498215,
-0.025383593514561653,
-0.003482791595160961,
0.027940433472394943,
0.016647376120090485,
-0.05529048293828964,
0.009371349588036537,
0.006224103271961212,
-0.02739705890417099,
-0.020657764747738838,
0.010888893157243729,
-0.019573891535401344,
0.044419653713703156,
0.03879274055361748,
-0.014390714466571808,
0.04608810693025589,
0.02886328473687172,
0.008492466993629932,
0.01065491046756506,
0.017652124166488647,
-0.05453706532716751,
0.03910263255238533,
0.0023251213133335114,
-0.0329236164689064,
0.03265560418367386,
0.04684823751449585,
0.022573405876755714
] |
Le présent titre est consacré :
- aux entités juridiques redevables de la taxe (Chapitre 1,
BOI-PAT-TPC-10-10) ;
- à la détention d'immeubles ou de droits réels visés par la taxe (Chapitre 2,
BOI-PAT-TPC-10-20 ) ;
- aux autres caractéristiques de la taxe (Chapitre 3,
BOI-PAT-TPC-10-30 ).
|
Bulletin officiel des finances publiques - impôts
|
BOI-PAT-TPC-10
|
https://bofip.impots.gouv.fr/bofip/3399-PGP.html/identifiant=BOI-PAT-TPC-10-20140505
|
2014-05-05 00:00:00
|
1af5375117e53775a350ab41b026b062f940f29073a2b4f24ce162a39ba487fd
|
[
-0.0846903845667839,
0.04027784615755081,
-0.07136428356170654,
0.09196866303682327,
-0.03457518294453621,
-0.0341460220515728,
-0.03977613151073456,
0.02742970548570156,
0.0005168673815205693,
-0.06319759786128998,
0.011537542566657066,
0.06709764897823334,
-0.04277755320072174,
-0.03793833404779434,
-0.01577247679233551,
0.08356517553329468,
0.0943579375743866,
0.05414394289255142,
-0.009810063987970352,
0.059560634195804596,
0.10021118819713593,
-0.005141123663634062,
0.007814813405275345,
0.006245869677513838,
-0.019298892468214035,
0.08407247811555862,
0.036894794553518295,
-0.07346272468566895,
-0.075527124106884,
-0.040479596704244614,
-0.004407485015690327,
0.007460813503712416,
0.011457765474915504,
0.006154627073556185,
0.033569276332855225,
-0.0355878584086895,
-0.05201041325926781,
0.03760001063346863,
0.037082139402627945,
-0.03905674070119858,
0.042556170374155045,
0.08640601485967636,
-0.03348953649401665,
0.030991345643997192,
-0.018557630479335785,
-0.0022961206268519163,
-0.048930369317531586,
0.1027374416589737,
0.03682025149464607,
0.0680990219116211,
-0.044498223811388016,
0.020864656195044518,
0.014818460680544376,
0.001978508196771145,
-0.003824399085715413,
0.025569744408130646,
-0.13316580653190613,
0.015832019969820976,
0.04903217777609825,
-0.028115369379520416,
-0.015445989556610584,
-0.0023104241117835045,
-0.03966531902551651,
-0.00828588381409645,
0.02367912232875824,
-0.052446361631155014,
0.021210836246609688,
-0.032696109265089035,
0.13949038088321686,
0.05506626144051552,
0.005261886399239302,
0.02152591198682785,
0.02270394191145897,
0.019395537674427032,
0.028512751683592796,
0.027307162061333656,
-0.023379787802696228,
0.004503343254327774,
0.041943106800317764,
0.01656968891620636,
0.0004562769317999482,
0.00048193041584454477,
0.07039032876491547,
-0.008853931911289692,
-0.016965510323643684,
0.012208618223667145,
-0.02420429326593876,
-0.007720254827290773,
-0.005380256567150354,
0.03032929077744484,
0.01041843369603157,
0.02359842322766781,
0.028690161183476448,
0.033077895641326904,
0.02106330730021,
0.006616981700062752,
-0.042858224362134933,
-0.03712247312068939,
0.04563012719154358,
0.03412241488695145,
-0.013835612684488297,
0.0392775759100914,
0.03333767130970955,
-0.04924919083714485,
0.03856698051095009,
-0.059825967997312546,
-0.0064741745591163635,
0.002073871437460184,
-0.05068402737379074,
-0.008293603546917439,
-0.0022202825639396906,
-0.013677842915058136,
-0.04179159551858902,
-0.046623338013887405,
-0.005441027693450451,
0.08521105349063873,
0.0588427372276783,
-0.005058306735008955,
0.02141476795077324,
-0.0014582239091396332,
-0.006557792890816927,
0.0022084866650402546,
-0.06339073926210403,
0.02070041559636593,
-0.10835382342338562,
-0.043209388852119446,
0.03840062767267227,
0.027275992557406425,
-0.0015442926669493318,
-0.019054684787988663,
0.05655785650014877,
0.04386896267533302,
-0.0012691381853073835,
-0.031487368047237396,
0.031617604196071625,
0.006525934208184481,
0.010821650736033916,
0.01687026582658291,
0.02314262092113495,
0.017294419929385185,
0.0029111227486282587,
0.01527869701385498,
-0.0646839514374733,
-0.005041999742388725,
-0.02032036893069744,
0.03691142424941063,
-0.009375102818012238,
-0.09512016177177429,
0.02064717374742031,
0.004348450805991888,
-0.02822725847363472,
0.023523664101958275,
-0.038886845111846924,
-0.047872044146060944,
0.024089064449071884,
0.01181537751108408,
0.024722013622522354,
0.053062357008457184,
-0.058379389345645905,
-0.04346224293112755,
0.012239433825016022,
-0.0026305934879928827,
0.039537589997053146,
-0.044011443853378296,
-0.024861492216587067,
-0.06939864158630371,
-0.004726453218609095,
0.03658600151538849,
0.013264385983347893,
0.10872334241867065,
-0.06996587663888931,
0.03505893796682358,
0.04779517278075218,
-0.013106699101626873,
-0.020824778825044632,
-0.011769565753638744,
-0.007992608472704887,
-0.00696809496730566,
-0.053606629371643066,
0.04746125265955925,
-0.03226901963353157,
-0.05316149443387985,
-0.026676280423998833,
0.00021135965653229505,
0.027904873713850975,
0.014720223844051361,
-0.010382263921201229,
-0.017397256568074226,
-0.01850731112062931,
0.028388118371367455,
-0.04170308634638786,
-0.004263894632458687,
-0.0745537057518959,
0.015748949721455574,
0.056996408849954605,
-0.10179682821035385,
-0.0578218474984169,
0.07902943342924118,
-0.003117040731012821,
0.017250437289476395,
0.0049231029115617275,
0.01287025399506092,
0.004688618704676628,
0.010586710646748543,
0.021489469334483147,
-0.014965511858463287,
0.010819816030561924,
0.02280493453145027,
-0.06960847973823547,
-0.005984500516206026,
0.04466511681675911,
0.01415136456489563,
-0.027711063623428345,
0.042393285781145096,
-0.06533537805080414,
-0.034064918756484985,
-0.040059011429548264,
-0.013327387161552906,
0.08719686418771744,
0.03060687892138958,
0.002258148044347763,
-0.009907318279147148,
-0.0464085228741169,
-0.013760942965745926,
0.0748656690120697,
0.011199652217328548,
-0.028223499655723572,
0.039089448750019073,
0.001208017230965197,
-0.05792722478508949,
0.025178199633955956,
-0.05630512535572052,
0.011337126605212688,
-0.0047947135753929615,
0.015201159752905369,
-0.0272831954061985,
-0.05477844178676605,
-0.048015840351581573,
0.016092166304588318,
0.08391623944044113,
0.011629629880189896,
-0.005300849676132202,
0.046988971531391144,
0.022361984476447105,
0.07834909856319427,
0.0025236501824110746,
0.029527777805924416,
-0.012972700409591198,
-0.03194292262196541,
0.05404161661863327,
-0.012683803215622902,
0.025238972157239914,
-0.04359879717230797,
-0.020043039694428444,
-0.006735343020409346,
-0.028574159368872643,
0.01665244810283184,
0.025306476280093193,
-0.012267033569514751,
-0.01685933582484722,
0.007615707349032164,
-0.014826809987425804,
0.009417259134352207,
-0.0229465514421463,
0.013522082008421421,
-0.09856400638818741,
0.1071898564696312,
-0.03209633007645607,
-0.015387648716568947,
-0.00365132256411016,
-0.06852629780769348,
0.05522482842206955,
0.038076888769865036,
0.02813565731048584,
-0.02419409528374672,
-0.027672741562128067,
-0.047556985169649124,
-0.04000120982527733,
-0.018656427040696144,
-0.005135668907314539,
0.023369664326310158,
-0.036013003438711166,
-0.04395589977502823,
-0.016187075525522232,
-0.009514103643596172,
0.016449185088276863,
0.02413441240787506,
-0.017155947163701057,
-0.043173905462026596,
-0.027935512363910675,
-0.046723853796720505,
-0.014286680147051811,
0.0045023695565760136,
0.0623258613049984,
-0.0052621993236243725,
0.004112073685973883,
-0.012334694154560566,
0.03310660645365715,
-0.0025244341231882572,
-0.01644235849380493,
-0.024051755666732788,
-0.010499930009245872,
0.023009905591607094,
-0.017005879431962967,
-0.027964605018496513,
0.03240752965211868,
-0.009513392113149166,
-0.0052060317248106,
-0.04920544847846031,
0.030370762571692467,
-0.00980505533516407,
0.01876721903681755,
-0.007649420294910669,
-0.04063928872346878,
0.02406393550336361,
-0.026358895003795624,
0.03894849494099617,
0.019303251057863235,
-0.014524155296385288,
-0.03287918493151665,
0.0014778219629079103,
0.1309576779603958,
-0.0062208096496760845,
0.0388018973171711,
0.0034037630539387465,
-0.030337177217006683,
0.00871686078608036,
0.007639224641025066,
-0.03187590464949608,
-0.002522913506254554,
-0.011747949756681919,
0.029010077938437462,
0.02916903607547283,
-0.04386565089225769,
0.01141244638711214,
0.04372936859726906,
-0.026550495997071266,
-0.03104674071073532,
0.019286807626485825,
0.02949841134250164,
0.06632176786661148,
-0.01871335133910179,
-0.058387067168951035,
-0.027191735804080963,
0.0669124647974968,
0.01630225218832493,
-0.0015635999152436852,
-0.0008687212248332798,
0.022953227162361145,
-0.04884858429431915,
0.02795489877462387,
0.061618078500032425,
0.040481943637132645,
0.05039301887154579,
0.008968789130449295,
-0.027817513793706894,
-0.008609197102487087,
0.030844461172819138,
0.008228549733757973,
-0.026502257212996483,
-0.030858192592859268,
-0.03243201598525047,
-0.0055176084861159325,
0.019862856715917587,
0.03406839445233345,
0.0038655404932796955,
0.03324279561638832,
0.01314941793680191,
-0.004442897159606218,
0.0014170986833050847,
0.010217154398560524,
-0.007974861189723015,
-0.005135598126798868,
0.044246822595596313,
-0.036606065928936005,
0.01909147948026657,
0.022462254390120506,
0.07616335153579712,
0.062250327318906784,
-0.024897262454032898,
0.011495215818285942,
-0.026812788099050522,
0.0796818807721138,
-0.022228721529245377,
0.024889854714274406,
0.02492787130177021,
0.02150277979671955,
-0.044643960893154144,
0.017288384959101677,
0.05949363857507706,
-0.029892822727560997,
-0.030110619962215424,
-0.023590365424752235,
0.02270185388624668,
-0.03399185463786125,
-0.01767316274344921,
0.036897752434015274,
0.012026511132717133,
-0.01203918270766735,
0.011874721385538578,
0.0023483813274651766,
0.04260469973087311,
0.04806748405098915,
-0.006196470465511084,
0.015001513995230198,
0.02585284411907196,
0.01494031772017479,
-0.040053367614746094,
-0.027921870350837708,
0.0005008719163015485,
0.05011824518442154,
-0.0093168243765831,
0.02909143455326557,
-0.0758153572678566,
0.031232373788952827,
0.00813344307243824,
0.012157821096479893,
0.00821158941835165,
0.15284503996372223,
0.024532092735171318,
0.034616466611623764,
0.025814855471253395,
0.03305461257696152,
-0.06323414295911789,
-0.021702362224459648,
-0.014777117408812046,
0.06751187890768051,
0.025755494832992554,
-0.017949029803276062,
-0.0025402104947715998,
-0.015507953241467476,
0.02176782861351967,
0.005539393983781338,
-0.029900439083576202,
-0.00947404932230711,
0.003369502257555723,
-0.03844083845615387,
-0.04333673417568207,
0.018987413495779037,
-0.012027024291455746,
0.002358648693189025,
-0.006830436177551746,
0.018738888204097748,
-0.06882031261920929,
-0.04426918178796768,
-0.013323715887963772,
-0.0059757716953754425,
0.03450819104909897,
0.010622983798384666,
-0.0021275265607982874,
-0.014334329403936863,
0.0033685718663036823,
-0.009960182942450047,
-0.049666743725538254,
-0.006121470592916012,
0.02748396433889866,
-0.026497192680835724,
-0.0001587970764376223,
-0.024394219741225243,
0.008040149696171284,
-0.012306181713938713,
-0.012507278472185135,
-0.024124981835484505,
-0.025911182165145874,
0.011146650649607182,
0.010300885885953903,
0.0164363831281662,
0.05815904960036278,
0.006175657268613577,
-0.0042858910746872425,
0.009152737446129322,
0.025071481242775917,
0.014224258251488209,
-0.04158319532871246,
-0.020690901204943657,
0.03112400509417057,
-0.015425141900777817,
0.044430915266275406,
0.019029460847377777,
-0.04819125309586525,
0.045409951359033585,
0.02830490842461586,
-0.01918354257941246,
-0.03249188885092735,
-0.004034674260765314,
0.022660499438643456,
-0.02543823793530464,
-0.047014012932777405,
0.04316272586584091,
0.020775336772203445,
0.017212234437465668,
0.02892306260764599,
0.01360974833369255,
-0.02337956801056862,
0.02775508165359497,
0.05706104263663292,
-0.004095826297998428,
-0.0667964443564415,
-0.025435110554099083,
0.014709293842315674,
-0.01701454073190689,
-0.02523067034780979,
-0.014687474817037582,
0.050854772329330444,
0.03216251730918884,
-0.013101663440465927,
0.08257143944501877,
0.032197482883930206,
0.021284187212586403,
0.003706688527017832,
-0.06920605897903442,
0.04378223046660423,
-0.03700494393706322,
-0.04852397367358208,
-0.005216561257839203,
-0.022110573947429657,
-0.04613243788480759,
-0.0036605489440262318,
-0.02840138040482998,
0.021397719159722328,
0.01914026588201523,
0.00357413268648088,
0.0009083846816793084,
-0.01004686951637268,
-0.021224739030003548,
-0.08911445736885071,
0.010959826409816742,
0.038232337683439255,
0.04917677119374275,
0.035113658756017685,
-0.0017345831729471684,
0.018243325874209404,
0.05173379182815552,
0.029631925746798515,
0.012302607297897339,
0.004464614205062389,
-0.009609297849237919,
0.050467152148485184,
0.03847238048911095,
0.0022330794017761946,
-0.04058580473065376,
-0.04037972912192345,
-0.01912968046963215,
-0.0828196108341217,
0.015907950699329376,
0.06108276918530464,
0.03579014167189598,
-0.011024771258234978,
-0.025848250836133957,
-0.02671372890472412,
-0.015498549677431583,
0.07570693641901016,
0.0035456677433103323,
0.033354490995407104,
-0.027596425265073776,
-0.026996687054634094,
-0.005664081312716007,
-0.027259347960352898,
-0.008300546556711197,
0.05015214905142784,
-0.01318670716136694,
-0.024630418047308922,
-0.01359871681779623,
0.0007493565208278596,
0.029399147257208824,
-0.032658305019140244,
-0.016809482127428055,
0.026545101776719093,
-0.029665151610970497,
0.007925364188849926,
0.009867488406598568,
0.007855613715946674,
0.011661874130368233,
0.029489917680621147,
-0.008735650219023228,
-0.005171976052224636,
-0.03387082368135452,
-0.06950793415307999,
-0.03868263587355614,
0.007986431941390038,
-0.04639307036995888,
0.021544409915804863,
-0.014126194640994072,
0.022797154262661934,
0.0034604037646204233,
0.037153735756874084,
-0.0439932718873024,
0.07262565940618515,
-0.018594032153487206,
-0.014310654252767563,
-0.0314171239733696,
0.06683972477912903,
-0.007805704604834318,
-0.01357694249600172,
0.02770441398024559,
0.03212859109044075,
-0.04048977792263031,
0.015676872804760933,
0.022979458793997765,
-0.04265809804201126,
-0.008026271127164364,
-0.02802242897450924,
-0.019569026306271553,
-0.048676226288080215,
0.0030952964443713427,
0.017803724855184555,
0.03708724305033684,
-0.012371481396257877,
-0.02729206345975399,
0.011612068861722946,
0.023707790300250053,
-0.007338322699069977,
0.030441584065556526,
0.036939870566129684,
0.013207798823714256,
0.004608470480889082,
-0.08404749631881714,
0.004808284342288971,
0.03320223093032837,
0.011310463771224022,
-0.037788450717926025,
0.035208187997341156,
0.04650600999593735,
0.012229620479047298,
-0.011648701503872871,
0.009424415417015553,
0.04189174249768257,
-0.04262959212064743,
-0.03068152628839016,
-0.02360593155026436,
-0.019122255966067314,
-0.004697718191891909,
0.008916310966014862,
-0.017705431208014488,
-0.062284328043460846,
-0.0010244919685646892,
-0.020482301712036133,
-0.023072125390172005,
0.023572547361254692,
-0.037715088576078415,
-0.029341036453843117,
0.009447228163480759,
0.031039051711559296,
-0.017953425645828247,
0.048349056392908096,
0.026279598474502563,
0.01714394800364971,
0.039673320949077606,
-0.01123341079801321,
-0.003447038820013404,
0.027855362743139267,
-0.01885811984539032,
-0.018712526187300682,
-0.032906804233789444,
0.02610291726887226,
-0.015009752474725246,
-0.022498155012726784,
0.008455238305032253,
0.04342292621731758,
0.0638531893491745,
0.021513093262910843,
0.009081696160137653,
0.06962134689092636,
-0.0384114645421505,
-0.04726533964276314,
-0.010477295145392418,
0.006949967239052057,
0.025717435404658318,
0.029511746019124985,
-0.04390254616737366,
-0.009404158219695091,
0.009319829754531384,
-0.00978119857609272,
-0.020770929753780365,
-0.024711456149816513,
0.018832163885235786,
-0.01913405768573284,
-0.032216038554906845,
-0.008738727308809757,
-0.0019676978699862957,
-0.017052987590432167,
0.011035896837711334,
0.017477653920650482,
0.012451435439288616,
-0.012100826017558575,
-0.03586016595363617,
0.046650730073451996,
-0.0031688290182501078,
0.016304703429341316,
-0.0007326040067709982,
0.02965449169278145,
0.015416590496897697,
0.05738024786114693,
0.01697440631687641,
0.028992341831326485,
0.007990928366780281,
-0.003775076474994421,
-0.05433812364935875,
-0.009608520194888115,
-0.019783953204751015,
0.03825738653540611,
-0.013707617297768593,
-0.005683078430593014,
-0.0010069103445857763,
0.0699118971824646,
-0.007099355570971966,
0.023254448547959328,
-0.021950023248791695,
0.008330469951033592,
0.01790085807442665,
0.030250055715441704,
0.039943985641002655,
-0.0072941407561302185,
0.01597648859024048,
-0.04169772192835808,
-0.02811126969754696,
-0.04934315383434296,
0.017623869702219963,
0.02928130514919758,
0.03869309276342392,
-0.018356187269091606,
0.03654559329152107,
-0.006246509030461311,
0.01968994364142418,
-0.04275983199477196,
0.051056619733572006,
0.01265981886535883,
0.05494007468223572,
0.002960551530122757,
0.04048158600926399,
-0.05372370034456253,
-0.08234558254480362,
0.04527118057012558,
-0.028467798605561256,
0.0045932503417134285,
0.03757128119468689,
-0.04657774418592453,
-0.05795362964272499,
-0.009528550319373608,
-0.03947311267256737,
0.032555971294641495,
-0.03562479466199875,
-0.047422487288713455,
0.020051894709467888,
0.015571429394185543,
-0.008176521398127079,
-0.04251568019390106,
-0.016187138855457306,
-0.02584013342857361,
0.0075496346689760685,
0.0048131137154996395,
0.03487120568752289,
-0.014233331196010113,
0.03657331317663193,
0.03268836811184883,
-0.00301856710575521,
-0.008694598451256752,
0.006558994296938181,
0.00017250522796530277,
-0.010125234723091125,
0.027863338589668274,
0.002140049822628498,
0.07110397517681122,
0.021572362631559372,
-0.02107767015695572,
-0.02497124671936035,
-0.04728124290704727,
-0.027438487857580185
] |
1
En principe, toute convention d'assurance conclue avec une société ou une compagnie d'assurances
ou avec tout autre assureur français ou étranger est soumise à la taxe sur les conventions d'assurances, quel que soit le lieu où elle est ou a été conclue
(CGI, art. 991).
10
Il résulte toutefois des dispositions de
l'article 1000 du CGI que la taxe ne s'applique pas
aux contrats d'assurances dont le risque se trouve situé hors de France ou ne se rapporte pas à un établissement industriel, commercial ou agricole sis en France.
20
Mais cette dispense prend fin au jour où il est fait usage de ces contrats en France (cf.
BOI-TCAS-ASSUR-10-50-20).
30
Les réassurances du même risque sont également dispensées du paiement de la taxe dans les mêmes
conditions (cf. BOI-TCAS-ASSUR-10-50-30).
40
Il est précisé que le terme “ France ” employé à
l'article 1000 du CGI couvre la France métropolitaine et les départements d'outre-mer.
50
Le présent chapitre sera consacré successivement :
- aux contrats concernés par la taxe sur les conventions d'assurances (section 1,
BOI-TCAS-ASSUR-10-50-20) ;
- à l'usage des contrats en France (section 2,
BOI-TCAS-ASSUR-10-50-20) ;
- aux contrats de réassurances (section 3,
BOI-TCAS-ASSUR-10-50-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-TCAS-ASSUR-10-50
|
https://bofip.impots.gouv.fr/bofip/3501-PGP.html/identifiant=BOI-TCAS-ASSUR-10-50-20120912
|
2012-09-12 00:00:00
|
d03ce124aa5bd84ae9095fc0acddd24fb36a842bcb05f88001c656a05710901f
|
[
-0.056025393307209015,
-0.007557544391602278,
-0.016425734385848045,
0.06327928602695465,
-0.026662103831768036,
-0.021459294483065605,
-0.031542662531137466,
0.010182736441493034,
0.007854546420276165,
-0.11679460853338242,
0.0063621061854064465,
-0.007870862260460854,
0.010701903142035007,
-0.00023715234419796616,
0.004012112971395254,
0.0785263329744339,
0.07823188602924347,
0.017181718721985817,
0.0032657033298164606,
0.0542239248752594,
0.031352464109659195,
0.07047794759273529,
-0.04781099781394005,
0.057417597621679306,
-0.029767045751214027,
0.04883824661374092,
0.03728233277797699,
-0.06495052576065063,
-0.08871494978666306,
-0.001004635589197278,
-0.06500857323408127,
-0.04682724550366402,
0.018538519740104675,
0.04166767746210098,
0.012615145184099674,
-0.051065556704998016,
0.020105037838220596,
-0.02464096061885357,
0.033584944903850555,
0.02190178819000721,
-0.05919430032372475,
0.04334230720996857,
-0.011700643226504326,
0.05849010497331619,
0.018686482682824135,
0.02830851823091507,
0.029905855655670166,
0.04810188338160515,
-0.008062705397605896,
0.03832339867949486,
-0.04379749298095703,
0.02021067403256893,
0.015708772465586662,
0.04585697129368782,
0.053528595715761185,
0.04030788689851761,
-0.07506246119737625,
-0.00842894148081541,
0.057448867708444595,
-0.04429158195853233,
0.03392023593187332,
-0.0015962960897013545,
-0.003406103001907468,
0.030872205272316933,
-0.005807565525174141,
-0.040565893054008484,
0.03719530627131462,
-0.019653497263789177,
0.07236471772193909,
-0.021357527002692223,
-0.04007833078503609,
0.07574661821126938,
-0.020964480936527252,
0.03180501610040665,
-0.02703847363591194,
0.04911278933286667,
-0.03118145279586315,
0.015861188992857933,
0.002435993403196335,
0.007410908117890358,
-0.0748743787407875,
-0.03712531551718712,
-0.0007495815516449511,
-0.002322783460840583,
-0.027022499591112137,
-0.05150461941957474,
0.03851858153939247,
-0.014395669102668762,
0.0015881367726251483,
0.018603596836328506,
0.08005838096141815,
0.06983520835638046,
-0.043383970856666565,
0.05471741780638695,
-0.004007219336926937,
0.000054840849770698696,
-0.043426528573036194,
-0.0345393642783165,
0.06887741386890411,
0.014409396797418594,
0.013615359552204609,
0.01831738092005253,
0.06544463336467743,
-0.01575474813580513,
0.05716604366898537,
-0.016357937827706337,
0.06399080902338028,
-0.004310521297156811,
-0.06086951494216919,
-0.05357452854514122,
0.006343022920191288,
0.0014527265448123217,
-0.011210113763809204,
-0.07808174937963486,
-0.03133358061313629,
0.11935478448867798,
0.024845661595463753,
0.025917457416653633,
-0.006538822315633297,
0.05276269093155861,
-0.02192799001932144,
-0.053860198706388474,
-0.022794170305132866,
-0.030933167785406113,
-0.11077561229467392,
0.004814057145267725,
0.04436478391289711,
0.019132131710648537,
-0.06095811724662781,
-0.0038907683920115232,
-0.0013653758214786649,
-0.02460389770567417,
0.02601088397204876,
-0.03215521201491356,
0.02793770097196102,
-0.055269259959459305,
-0.011128428392112255,
0.050911370664834976,
0.02819623053073883,
-0.01034334022551775,
-0.031403250992298126,
0.05940844863653183,
-0.02486562542617321,
0.029812710359692574,
-0.036706626415252686,
0.06662209331989288,
0.004077604040503502,
-0.07418415695428848,
-0.006174371112138033,
-0.010496348142623901,
-0.055088017135858536,
0.035209622234106064,
0.026912126690149307,
-0.012448795139789581,
0.037952180951833725,
-0.01691267266869545,
0.007420943584293127,
-0.015094220638275146,
-0.011659596115350723,
-0.03779761493206024,
-0.005195943638682365,
0.010523701086640358,
-0.04709687456488609,
-0.028000347316265106,
0.02568935602903366,
-0.056604187935590744,
0.01942010223865509,
0.016079137101769447,
0.083131805062294,
0.013961304910480976,
-0.07315577566623688,
-0.002213239436969161,
0.028116386383771896,
-0.011161448433995247,
-0.006596066523343325,
0.014464168809354305,
0.01033160649240017,
0.045549336820840836,
-0.0938996896147728,
0.08209490776062012,
-0.004906542133539915,
-0.0426834337413311,
-0.03583987057209015,
0.04874403402209282,
0.042417511343955994,
0.01710420660674572,
-0.02541513182222843,
0.014449013397097588,
0.03691713511943817,
0.05297403410077095,
-0.057845115661621094,
-0.011614808812737465,
-0.05485552176833153,
0.010558705776929855,
0.038183171302080154,
-0.040961116552352905,
-0.01104685664176941,
0.025913160294294357,
0.0166617538779974,
0.07280974090099335,
-0.03398289903998375,
0.016580425202846527,
-0.041892923414707184,
0.010350416414439678,
0.0033415507059544325,
-0.034434136003255844,
0.0036118936259299517,
-0.01589897647500038,
-0.010558143258094788,
-0.018286820501089096,
0.03971683979034424,
0.0130923455581069,
0.028171727433800697,
0.022869350388646126,
-0.06286250054836273,
-0.06317389011383057,
-0.021582596004009247,
-0.008730272762477398,
0.03391177952289581,
-0.044762611389160156,
0.012037196196615696,
-0.005767296068370342,
-0.040318578481674194,
-0.037784721702337265,
-0.009891754947602749,
0.01593739539384842,
-0.04908502846956253,
0.02371188998222351,
-0.014220848679542542,
-0.018699320033192635,
0.038389578461647034,
-0.04100722074508667,
0.004921875894069672,
-0.05806979164481163,
0.020218349993228912,
-0.01665937341749668,
-0.06625839322805405,
0.02403540536761284,
-0.015432323329150677,
0.012225773185491562,
-0.010953865014016628,
0.020033888518810272,
0.07281768321990967,
0.0010033320868387818,
0.053069401532411575,
0.041717708110809326,
-0.023121695965528488,
-0.03202320262789726,
-0.02726237289607525,
0.01413404755294323,
0.0024015498347580433,
-0.014405235648155212,
0.014002146199345589,
-0.05121994763612747,
0.021881164982914925,
-0.027283890172839165,
-0.001247538486495614,
0.024558842182159424,
0.02622145600616932,
-0.04736482352018356,
-0.023079201579093933,
-0.001159920822829008,
0.003788987174630165,
-0.00607919879257679,
-0.0014809268759563565,
-0.09122306108474731,
0.017547395080327988,
0.001562106073834002,
0.02200055494904518,
-0.009892520494759083,
-0.022781847044825554,
0.026077115908265114,
0.020054852589964867,
0.0688905194401741,
0.01560362521559,
-0.014238117262721062,
-0.07421443611383438,
0.005354017484933138,
0.006335126236081123,
-0.0005206427886150777,
-0.014146947301924229,
0.01433503720909357,
-0.07832171767950058,
-0.015277343802154064,
-0.06620177626609802,
0.0019107204861938953,
0.01177137065678835,
-0.06883785128593445,
0.010676421225070953,
0.0009552182164043188,
0.06779266148805618,
-0.03432939574122429,
-0.017731264233589172,
0.01942959800362587,
0.00855033379048109,
-0.00780501076951623,
-0.05219690129160881,
0.07456427067518234,
-0.013115993700921535,
-0.04512616619467735,
-0.01787085272371769,
-0.022801944985985756,
-0.0013818505685776472,
-0.00813246238976717,
-0.037866685539484024,
-0.018136728554964066,
-0.014029502868652344,
-0.09383756667375565,
0.01496859546750784,
0.07600699365139008,
-0.07455895096063614,
0.033609434962272644,
-0.04239324480295181,
-0.013273678719997406,
0.006606279406696558,
-0.04976941645145416,
0.00830656848847866,
-0.04901387542486191,
-0.00518729817122221,
0.0016397672006860375,
-0.03441064804792404,
0.08361615985631943,
-0.030306247994303703,
0.02268788404762745,
-0.03679347038269043,
-0.01712537370622158,
-0.006705754436552525,
0.017558326944708824,
-0.047738175839185715,
0.022163202986121178,
-0.012328382581472397,
0.025805706158280373,
0.0451107919216156,
-0.014491384848952293,
0.01947992853820324,
0.05508147180080414,
0.02546672523021698,
0.0049240305088460445,
-0.015988891944289207,
0.03758128359913826,
0.03141208365559578,
0.013243227265775204,
-0.05289151519536972,
-0.010289099998772144,
0.06457729637622833,
-0.0016797288553789258,
0.06494487076997757,
-0.012706887908279896,
0.015249324962496758,
-0.014809712767601013,
0.012216188944876194,
0.01643879897892475,
0.04967748001217842,
0.09454654902219772,
-0.06980523467063904,
0.008425189182162285,
0.009445457719266415,
0.06344079971313477,
0.021035339683294296,
0.03551351651549339,
0.024493347853422165,
0.017481308430433273,
-0.03898053243756294,
0.038100466132164,
0.006190151907503605,
-0.00014637950516771525,
-0.03217257186770439,
-0.0007230016053654253,
-0.02382938377559185,
0.002068958478048444,
-0.06354284286499023,
0.006100490689277649,
-0.0020193513482809067,
0.008887296542525291,
-0.04887159913778305,
0.005695313680917025,
0.04162533953785896,
0.05343782156705856,
-0.010297023691236973,
-0.014054595492780209,
0.014005678705871105,
0.049463994801044464,
0.07409142702817917,
-0.01054553221911192,
0.02684011682868004,
0.05767415463924408,
0.03858303651213646,
-0.05914943665266037,
-0.007131293416023254,
0.051429904997348785,
-0.027488475665450096,
-0.003383936593309045,
0.0184627752751112,
0.003969001583755016,
0.029831774532794952,
-0.031236443668603897,
0.07162097841501236,
0.06064612790942192,
0.013057760894298553,
-0.00018253571761306375,
-0.020309066399931908,
0.024999286979436874,
0.038293007761240005,
-0.0177574772387743,
-0.002482545329257846,
-0.01599736139178276,
0.0009852622170001268,
-0.03151339665055275,
-0.024709511548280716,
-0.010322757996618748,
0.03640516474843025,
0.023396961390972137,
-0.01650289259850979,
-0.020896201953291893,
0.031068649142980576,
0.03644586727023125,
0.036440107971429825,
0.07143174856901169,
0.14946946501731873,
-0.007626337464898825,
0.014951576478779316,
0.009539537131786346,
-0.0002725229423958808,
-0.022633221000432968,
-0.015639452263712883,
-0.05931100249290466,
0.02727082185447216,
0.06784100830554962,
-0.02379627339541912,
0.06102672219276428,
-0.06489142775535583,
0.013957254588603973,
-0.07089675217866898,
0.024776028469204903,
0.011882614344358444,
-0.036693815141916275,
-0.02918362431228161,
-0.007565286476165056,
0.017254836857318878,
0.0020051205065101385,
0.023225486278533936,
0.02156442403793335,
0.01302247866988182,
-0.0529973991215229,
-0.003736501093953848,
-0.0138130197301507,
0.014742746017873287,
0.031208666041493416,
-0.004581177607178688,
-0.02505415678024292,
-0.016431137919425964,
0.0005329694831743836,
-0.01720632053911686,
0.03598227724432945,
0.04325282946228981,
0.022714504972100258,
-0.0015335058560594916,
0.02468065172433853,
-0.007686488330364227,
0.011177089996635914,
-0.02608340047299862,
0.00401082681491971,
-0.05889205262064934,
-0.011250913143157959,
0.04057978093624115,
0.01374847162514925,
0.014118402265012264,
-0.016059882938861847,
0.004666763357818127,
-0.03563568741083145,
-0.017268579453229904,
0.04345957934856415,
0.008527170866727829,
-0.020459754392504692,
-0.03729947656393051,
0.011803866364061832,
-0.008139400742948055,
0.06144759804010391,
0.0056418380700051785,
0.005123988259583712,
0.08448261767625809,
0.019401798024773598,
-0.021863318979740143,
-0.028411181643605232,
-0.005223613698035479,
0.0258977971971035,
-0.052465494722127914,
-0.08942945301532745,
0.07180478423833847,
0.04912499338388443,
-0.004050757735967636,
0.026173843070864677,
-0.036422453820705414,
-0.040726251900196075,
0.012984657660126686,
-0.015132552944123745,
-0.009874177165329456,
-0.0707971602678299,
-0.04026607424020767,
-0.002327416790649295,
-0.033525194972753525,
-0.021338770166039467,
0.025084640830755234,
0.04764018580317497,
0.049988798797130585,
-0.01640726812183857,
0.09342951327562332,
0.0021251137368381023,
0.036504488438367844,
-0.02004881761968136,
-0.010904999449849129,
-0.006078459322452545,
-0.006815127097070217,
-0.053583841770887375,
0.00500319991260767,
-0.02500031515955925,
-0.01725500449538231,
0.03343656659126282,
-0.029730306938290596,
-0.007582692429423332,
0.014871816150844097,
0.0200904943048954,
-0.05024917796254158,
0.007005726452916861,
-0.015653084963560104,
-0.07105015963315964,
-0.01851607859134674,
-0.025760959833860397,
-0.003754910547286272,
0.0034929378889501095,
0.004138319753110409,
0.021887099370360374,
0.033767275512218475,
0.01926998421549797,
0.014343691058456898,
0.02867239899933338,
0.07648535072803497,
0.028835006058216095,
0.026089826598763466,
-0.031101254746317863,
-0.048563189804553986,
-0.012851851060986519,
0.012740541249513626,
-0.06202726811170578,
0.022382140159606934,
0.04670056700706482,
-0.005592637695372105,
-0.04062792286276817,
-0.02758605219423771,
-0.025748368352651596,
0.056301914155483246,
0.05204697698354721,
0.009866269305348396,
0.03252348303794861,
-0.026631688699126244,
-0.05607431009411812,
-0.04297412559390068,
0.024158932268619537,
0.01904485933482647,
0.028709370642900467,
-0.06701921671628952,
-0.008094985038042068,
0.010658303275704384,
0.04012540355324745,
0.042744219303131104,
-0.00187587458640337,
-0.0000410754801123403,
0.07614818215370178,
-0.018198484554886818,
0.026441041380167007,
-0.013152130879461765,
0.03192297741770744,
0.02799997106194496,
0.014957738108932972,
-0.037098757922649384,
0.041697852313518524,
-0.02432195283472538,
-0.014314578846096992,
-0.04096980765461922,
-0.01000237837433815,
-0.00703132851049304,
-0.011531825177371502,
-0.009907754138112068,
0.0028522333595901728,
-0.04759477451443672,
0.04470062628388405,
0.01568572409451008,
0.02633117511868477,
0.0034957993775606155,
0.03055625408887863,
-0.0316031314432621,
0.04637879133224487,
0.04197627678513527,
-0.028376594185829163,
0.02342694066464901,
0.014822494238615036,
-0.0024602292105555534,
0.0025627207942306995,
-0.029037948697805405,
0.04514112323522568,
0.0058728656731545925,
-0.015627264976501465,
0.024499641731381416,
0.002214937936514616,
0.014630022458732128,
0.08026640862226486,
0.021001052111387253,
-0.034943532198667526,
-0.038181595504283905,
-0.02813258208334446,
0.007678556721657515,
0.026412947103381157,
0.03966706246137619,
0.01127095427364111,
-0.011190272867679596,
-0.007220190949738026,
-0.00318458816036582,
-0.00429922342300415,
-0.014291536062955856,
0.02276047319173813,
-0.024622024968266487,
0.013985315337777138,
0.023699866607785225,
0.016100754961371422,
-0.011069236323237419,
0.017222417518496513,
0.012388783507049084,
-0.027767470106482506,
-0.03954601287841797,
-0.039178479462862015,
-0.025661813095211983,
0.030908677726984024,
0.0023392459843307734,
0.000978283234871924,
-0.03577650710940361,
0.036789726465940475,
-0.016134321689605713,
-0.001674762344919145,
0.0018225976964458823,
-0.018900062888860703,
-0.029912859201431274,
0.0471808984875679,
0.06647159159183502,
0.04347727447748184,
0.009103008545935154,
-0.05364885926246643,
0.022306276485323906,
-0.002801882568746805,
0.003594858106225729,
0.006758494768291712,
0.028951605781912804,
-0.017739465460181236,
0.05405348539352417,
-0.034216154366731644,
-0.015499374829232693,
-0.024910634383559227,
-0.03564748540520668,
-0.015763767063617706,
0.008778635412454605,
0.07939395308494568,
-0.011846436187624931,
-0.022744720801711082,
0.06716766208410263,
0.005401841830462217,
-0.043790947645902634,
0.07873373478651047,
0.01505822129547596,
-0.03482319787144661,
0.045353472232818604,
-0.04593534395098686,
0.01797809638082981,
0.010590193793177605,
-0.0459744893014431,
-0.02379552647471428,
0.03812551498413086,
-0.009828455746173859,
-0.036343712359666824,
-0.08137284964323044,
-0.0048658824525773525,
-0.02895800955593586,
0.03601875156164169,
-0.03739678114652634,
-0.030798055231571198,
0.02263016626238823,
0.0138133205473423,
-0.06616128236055374,
0.0461343489587307,
0.011554453521966934,
-0.0023683339823037386,
0.012866976670920849,
-0.017973683774471283,
0.030976444482803345,
0.02469995990395546,
0.011219609528779984,
0.019418377429246902,
0.0005214168922975659,
0.024089762941002846,
-0.07359997183084488,
-0.0074104624800384045,
0.010003690607845783,
-0.024414105340838432,
-0.04552830010652542,
0.07322516292333603,
0.04227044805884361,
0.008742560632526875,
0.02907749079167843,
-0.009176718071103096,
-0.03648707643151283,
-0.008246134035289288,
-0.015133725479245186,
-0.003459224244579673,
-0.012499741278588772,
0.010373563505709171,
0.035000771284103394,
-0.026034334674477577,
0.024901339784264565,
-0.01145467720925808,
-0.004480786621570587,
-0.006480175536125898,
0.03261176496744156,
-0.009921375662088394,
-0.011593042872846127,
-0.01787123642861843,
0.02063440904021263,
-0.01583431474864483,
-0.007527722045779228,
-0.02129114791750908,
0.008489865809679031,
-0.003894794499501586,
0.06602700799703598,
0.016289686784148216,
0.02556919865310192,
0.006617878098040819,
-0.026197509840130806,
-0.006900688633322716,
-0.00044054744648747146,
0.0008658523438498378,
-0.036113400012254715,
-0.029128985479474068,
-0.014519518241286278,
0.011569034308195114,
-0.02724900096654892,
0.02599584497511387,
0.0035703692119568586,
-0.009033621288836002,
0.05615654215216637,
-0.012078900821506977,
0.05215458199381828,
0.05518019571900368,
0.05111556500196457,
0.02329857274889946,
0.020213192328810692,
0.005856060888618231,
-0.01747039332985878,
-0.0044342451728880405,
-0.014581248164176941,
-0.025665905326604843,
-0.006206126417964697,
-0.017245478928089142,
0.03801786154508591,
-0.02363402023911476,
-0.003957967273890972,
0.01240632776170969,
0.02023044414818287,
-0.015743568539619446,
0.0042254687286913395,
-0.04395083710551262,
-0.04858461394906044
] |
1
Il est rappelé que le régime d'imposition des collectivités publiques ou privées autres que les
sociétés diffère selon que leurs revenus se rattachent ou non à des opérations de caractère lucratif.
Dans le premier cas, ces organismes sont généralement soumis à l'impôt sur les sociétés d'après
les règles de droit commun. Dans le second cas, ils bénéficient de taux atténués, prévus à l'article 219 bis du code général
des impôts (CGI) et à l'article 219 quater du CGI, qui s'appliquent seulement aux revenus limitativement énumérés au
5 de l'article 206 du CGI.
Cette dualité de régime d'imposition entraîne, au plan des obligations fiscales, un certain
nombre de conséquences.
I. Obligations de déclaration de modification du pacte social ou des conditions d'exercice de la profession
10
Selon les dispositions de
l'article 23 E de l'annexe IV au CGI, les établissements publics, associations et collectivités qui bénéficient
uniquement de revenus visés au 5 de l'article 206 du CGI, sont dispensés de produire des déclarations d'existence, de
modifications du pacte social ou des conditions d'exercice de la profession.
Ces déclarations sont en revanche exigées des organismes sans but lucratif qui relèvent des
dispositions du 1 de l'article 206 du CGI.
II. Déclaration de résultats
20
Il est rappelé que les collectivités sans but lucratif qui disposent de revenus provenant d'une
activité industrielle, commerciale ou non commerciale ou se rattachant à de telles exploitations, sont soumises en principe à l'impôt sur les sociétés dans les conditions de droit commun.
La déclaration de résultats qui doit être souscrite, même en l'absence de bénéfice, est
accompagnée des documents prévus au II de l'article 38 de l'annexe III au CGI.
Cette déclaration est établie sur un imprimé de déclaration de résultat n°
2065-SD (CERFA n° 11084) et son annexe n° 2065 bis-SD, disponibles en ligne sur le
site www.impots.gouv.fr, quel que soit le régime d'imposition.
30
Toutefois les associations et collectivités sans but lucratif bénéficiant de la franchise des
impôts commerciaux pour leurs recettes provenant d'activités lucratives accessoires, selon les dispositions du 1 bis de l'article
206 du CGI, échappent à l'impôt sur les sociétés d'après les règles et taux de droit commun pour leurs recettes commerciales accessoires qui n'excèdent pas un certain montant.
Remarque : Conformément à
l'article
11 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015, le montant de la franchise d'impôts commerciaux citée ci-dessus est indexé, chaque année, sur la prévision de l'indice des prix
à la consommation, hors tabac, retenue dans le projet de loi de finances de l'année. Ce montant est défini aux § 1 à 10 du BOI-IS-CHAMP-10-50-20-20.
Les organismes suivants :
- les associations régies par la
loi du 1er juillet
1901 relative au contrat d'association ;
- les associations régies par la loi locale maintenue en vigueur dans les départements de la
Moselle, du Bas-Rhin ou du Haut-Rhin ;
- les fondations reconnues d'utilité publique ;
- les fondations d'entreprises ;
- les congrégations religieuses (y compris les établissements publics des cultes
d'Alsace-Moselle) ;
- les syndicats régis par les dispositions codifiées de
l'article L. 2131-1 du code du travail à l'article L. 2136-2 du code
du travail ;
- les fonds de dotations ;
dont la gestion est désintéressée et lorsque les activités non lucratives restent
significativement prépondérantes, bénéficient du dispositif du 1 bis de l'article 206 du CGI.
40
Lorsqu'elles disposent de revenus fonciers, agricoles, forestiers ou mobiliers visés au 5 de
l'article 206 du CGI et ne se rattachant pas à une exploitation lucrative (revenus réputés non lucratifs), les collectivités
visées par ce même 5 de l'article 206 du CGI doivent souscrire une déclaration des dits revenus sur un imprimé administratif n°
2070-SD intitulé « impôt sur les sociétés - collectivités publiques ou
privées agissant sans but lucratif » (CERFA n° 11094), disponible en ligne sur le site www.impots.gouv.fr, spécialement adapté à leurs obligations
fiscales.
Cette formule de déclaration est, en principe, adressée chaque année, en double exemplaire,
par le service des impôts, à chacune des collectivités intéressées. En revanche, celles-ci doivent, le cas échéant, se procurer auprès de ce service les imprimés qu'elles doivent obligatoirement
joindre à leur déclaration de résultats, lorsqu'elles disposent de bénéfices agricoles imposables selon un régime de bénéfice réel.
La déclaration de résultat des collectivités publiques ou privées agissant sans but lucratif
n° 2070-SD doit être adressée en simple exemplaire au service des impôts du lieu du principal établissement dans le même délai que celui imparti aux personnes morales exerçant une
activité lucrative, c'est-à-dire dans les trois mois de la clôture de l'exercice, ou, au plus tard, le deuxième jour ouvré suivant le 1er mai, si aucun exercice n'a été clos au cours de
l'année précédente conformément aux dispositions du 1 de l'article 223 du CGI.
Les obligations déclaratives des collectivités qui relèvent de la direction des grandes
entreprises (DGE) doivent être effectuées auprès de ce service, souscrites par voie électronique conformément à
l'article 1649 quater B quater du CGI et selon la procédure TDFC
(BOI-BIC-DECLA-30-60-30-10).
Les principes généraux relatifs aux entreprises relevant de la DGE sont commentés au
BOI-IS-DECLA-30.
50
Il convient, en outre, de noter que les revenus des exploitations agricoles et forestières
perçus par les collectivités visées au 5 de l'article 206 du CGI doivent en principe être déterminés d'après les règles de
droit commun en matière d'impôt sur les sociétés, c'est-à-dire d'après celles d'un régime de bénéfice réel.
Comme les revenus fonciers, les bénéfices agricoles devraient être retenus pour leur montant
exact.
60
Cependant, les collectivités peuvent demander que leur bénéfice agricole soit déterminé
suivant les règles du régime des micro-exploitations (micro-BA) prévu à l'article 64 bis du CGI. Le régime "micro-BA"
s'applique de plein droit aux exploitants agricoles dont la moyenne des recettes, mesurée sur trois années, n'excède pas la limite mentionnée au I de
l'article 69 du CGI. En cas de dépassement, les exploitations sont imposées selon un régime réel d'imposition (réel simplifié ou
réel normal).
Quel que soit le montant de leurs recettes, les collectivités demeurent imposées d'après le
régime du forfait défini à l'article 76 du CGI en ce qui concerne le bénéfice provenant des coupes de bois.
Les collectivités sans but lucratif placées sous un régime de bénéfice réel agricole doivent
joindre à la déclaration de leurs résultats n° 2070-SD (CERFA n° 11094) les
mêmes documents comptables annexes que les exploitants passibles de l'impôt sur le revenu et relevant du même régime d'imposition, qui sont les suivants.
A. Pour celles placées sous le régime du bénéfice agricole réel
65
Les collectivités sont tenues de produire les imprimés n°
2144-SD (CERFA n° 11149) à n°
2154-SD (CERFA n° 11722), disponibles en ligne sur le site
www.impots.gouv.fr : bilan, tableau des résultats de l'exercice, tableau des immobilisations et amortissements, tableau des provisions, état des
créances et des dettes, détermination du résultat fiscal, tableau des plus-values et moins-values, détention du capital, filiales et participations.
En outre, les collectivités imposables pour la première fois d'après ce régime, doivent
produire également, selon les dispositions de l'article 38 sexdecies R de l'annexe III au CGI :
- la copie du bilan d'ouverture de l'exercice ;
- les tableaux présentant pour chaque élément de l'actif immobilisé, l'année ou à défaut, la
période d'acquisition ainsi que le prix d'achat ou de revient ; pour les éléments amortissables : le prix de revient réévalué lorsqu'il s'agit de biens acquis ou créés avant le 1er janvier
1959 ; la valeur nette comptable restant à amortir ; la durée d'utilisation restant à courir ;
- une note indiquant de manière détaillée la composition et le mode d'évaluation du stock
d'entrée.
B. Pour celles placées sous le régime simplifié d'imposition
67
Les collectivités sont tenues de produire les déclarations n°
2139-A-SD (CERFA n° 11145) à n° 2139-E-SD (CERFA
n° 11741), disponibles en ligne sur le site www.impots.gouv.fr : bilan, tableau des résultats de l'exercice, composition du capital social, filiales
et participations, relevé des provisions.
III. Documents annexes
70
Tous les documents cités au III § 70 à 90 sont disponibles en ligne sur le
site www.impots.gouv.fr.
Les collectivités visées au 5 de
l'article 206 du CGI disposant de revenus mobiliers de source étrangère encaissés dans un État étranger ou un territoire
d'outre-mer ou reçus directement d'un tel État ou Territoire, doivent joindre, en double exemplaire, à leur déclaration de résultat modèle n°
2070-SD (CERFA n° 11094), un imprimé d'indication du montant des sommes
donnant droit à imputation sur l'impôt sur les sociétés en application des conventions internationales n°
2066-SD (CERFA n° 11087) dont elles ne remplissent que les colonnes 1 à 5 des
cadres appropriés du recto afin de déterminer les droits à imputation sur l'impôt sur les sociétés accordés par application des conventions internationales.
80
Il convient enfin de préciser que les dispositions de
l'article 54 bis du CGI s'appliquent également aux collectivités sans but lucratif. Elles doivent par suite fournir, dans le
cadre spécial réservé à cet effet de la déclaration de résultat n°
2070-SD, les renseignements relatifs à l'affectation des voitures de
tourisme leur appartenant ou dont elles ont assuré les frais d'entretien.
90
Par ailleurs, à compter du 1er janvier 1990, en application des dispositions du
deuxième alinéa de l'article 1649 A du CGI, les associations sont tenues de déclarer les références des comptes bancaires
ouverts, utilisés ou clos à l'étranger retraçant des opérations à caractère privé ou professionnel. Cette déclaration, datée et signée, doit être établie sur un imprimé spécifique "déclaration par un
résident d'un compte ouvert hors de France" n° 3916 (CERFA n° 11916) ou
sur papier libre reprenant les mentions figurant sur cet imprimé et jointe à la déclaration de résultats.
Les modalités d'application de ce dispositif sont précisées à
l'article 344 A de l'annexe III au CGI et à
l'article 344 B de l'annexe III au CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-DECLA-10-10-30
|
https://bofip.impots.gouv.fr/bofip/3508-PGP.html/identifiant=BOI-IS-DECLA-10-10-30-20180404
|
2018-04-04 00:00:00
|
d45406c6c79d0ffcbe540123772a51819b8b997761e6ed80f83947c94f879a10
|
[
-0.05731995403766632,
0.02776530757546425,
-0.03596999868750572,
0.058729421347379684,
-0.03863653168082237,
-0.075136199593544,
-0.011168140918016434,
-0.010100152343511581,
0.027192270383238792,
-0.04945020750164986,
-0.017411183565855026,
0.006478122901171446,
0.03622254729270935,
-0.018482737243175507,
-0.07139530777931213,
0.04122737795114517,
0.039172980934381485,
0.03979600965976715,
-0.0009063399047590792,
-0.06031561642885208,
0.043333474546670914,
0.010555182583630085,
0.00528325978666544,
0.0669025331735611,
0.016319207847118378,
0.05800474435091019,
0.025398490950465202,
-0.12394297122955322,
-0.06298044323921204,
0.012283161282539368,
-0.02203352004289627,
-0.03395097330212593,
0.03646736964583397,
0.05067511647939682,
-0.0012834981316700578,
-0.12089797854423523,
0.014721853658556938,
-0.008059106767177582,
-0.020939011126756668,
0.027663717046380043,
0.015229294076561928,
0.021537434309720993,
0.009266179986298084,
0.06897283345460892,
-0.021772483363747597,
0.05001010373234749,
-0.07721782475709915,
0.07558571547269821,
-0.06169067695736885,
0.0702873021364212,
-0.000008844174772093538,
0.025568239390850067,
0.007813923992216587,
0.02318522520363331,
0.002557833679020405,
0.008592805825173855,
-0.09639391303062439,
0.0681891217827797,
0.029076138511300087,
-0.0563373826444149,
-0.0492430217564106,
-0.0030192916747182608,
-0.01428795326501131,
0.03553066402673721,
0.047076448798179626,
-0.06049761921167374,
-0.010897855274379253,
-0.03391551971435547,
0.1126360148191452,
0.030444690957665443,
-0.01084880717098713,
-0.009276029653847218,
-0.021844036877155304,
-0.031144900247454643,
0.02794143557548523,
0.0859847441315651,
-0.017351577058434486,
0.04484918713569641,
0.030830878764390945,
0.019021671265363693,
-0.00789319071918726,
0.005970687139779329,
-0.009817979298532009,
0.05909177288413048,
-0.0076053570955991745,
-0.026188133284449577,
0.055523086339235306,
-0.058835484087467194,
-0.012325030751526356,
0.05558761581778526,
-0.016861846670508385,
0.039537884294986725,
-0.07545049488544464,
0.0281403549015522,
-0.0024924050085246563,
0.03561754152178764,
-0.02296336181461811,
-0.01794443093240261,
0.06183963641524315,
0.009733024053275585,
-0.008304493501782417,
0.011692439205944538,
-0.003939776215702295,
-0.02799200639128685,
0.033473290503025055,
-0.08279141038656235,
0.024106496945023537,
-0.08902512490749359,
0.00028391776140779257,
-0.01626543514430523,
-0.028951337561011314,
0.00999902468174696,
-0.03725068271160126,
-0.016645172610878944,
-0.0034736625384539366,
0.08026895672082901,
-0.005805619060993195,
0.050702065229415894,
0.07837852835655212,
0.05971318110823631,
0.005226171109825373,
-0.04399890452623367,
-0.0010286225005984306,
0.044198691844940186,
-0.04499127343297005,
-0.0017304715001955628,
0.0193633995950222,
0.028872065246105194,
-0.08415772020816803,
-0.022476738318800926,
0.01757391355931759,
-0.013565749861299992,
-0.010129758156836033,
-0.011646470054984093,
-0.018326083198189735,
-0.040432773530483246,
0.03629601001739502,
0.09860016405582428,
-0.007847384549677372,
0.04842352494597435,
-0.1059296727180481,
-0.01708136685192585,
-0.004706935491412878,
0.0027319181244820356,
0.019413400441408157,
0.024706711992621422,
-0.06474045664072037,
-0.08038847148418427,
0.06369277089834213,
-0.022414011880755424,
0.031240154057741165,
0.04009644314646721,
0.018015099689364433,
-0.02589157223701477,
-0.005781583487987518,
-0.0016723648877814412,
-0.03512076660990715,
0.052031829953193665,
-0.03718919679522514,
-0.029777921736240387,
0.04890984296798706,
0.008581112138926983,
0.0040215374901890755,
0.026565128937363625,
0.001864918041974306,
-0.053582776337862015,
-0.02218380570411682,
0.04896915704011917,
0.017078444361686707,
0.024991922080516815,
-0.06027187407016754,
0.037520624697208405,
-0.005873832385987043,
-0.009397127665579319,
-0.008330169133841991,
-0.02968885377049446,
-0.0066192601807415485,
0.02260514907538891,
-0.029454508796334267,
0.0675927996635437,
0.011315613985061646,
-0.09547808766365051,
-0.009601718746125698,
-0.01631973125040531,
-0.010405014269053936,
0.06369974464178085,
0.022100139409303665,
-0.07969632744789124,
0.00059847766533494,
0.04154225438833237,
-0.030086183920502663,
0.05548940226435661,
-0.05416690185666084,
-0.005113632418215275,
0.04560929164290428,
-0.02262209728360176,
0.024573875591158867,
0.039763763546943665,
0.027100248262286186,
0.0032588487956672907,
-0.05681440606713295,
0.045722171664237976,
-0.001449689152650535,
0.030264461413025856,
-0.012481643818318844,
-0.027601707726716995,
0.006250773090869188,
0.009991761296987534,
0.05610816553235054,
0.00310293841175735,
0.04269978776574135,
-0.03976757079362869,
-0.004335941281169653,
0.03541767969727516,
-0.025378474965691566,
-0.07177349925041199,
-0.04599491134285927,
-0.00912539567798376,
0.037890028208494186,
-0.03601169213652611,
0.00074037752347067,
-0.01154775358736515,
-0.011255855672061443,
-0.0648057609796524,
0.07532034814357758,
0.016577424481511116,
-0.007005833555012941,
0.02332703396677971,
0.03251100704073906,
-0.033447008579969406,
0.03816944360733032,
0.004085612017661333,
-0.012884320691227913,
-0.06248553842306137,
0.016379227861762047,
0.015776367858052254,
-0.04496261104941368,
0.05965637415647507,
-0.033701274544000626,
0.037666045129299164,
0.025835609063506126,
-0.08192868530750275,
0.042036741971969604,
-0.02506846748292446,
0.025477657094597816,
-0.01003960706293583,
-0.005796059500426054,
-0.003854577662423253,
-0.024855518713593483,
0.06288310140371323,
-0.014564105309545994,
0.04518081247806549,
-0.006414821837097406,
-0.016030650585889816,
-0.003389198100194335,
-0.05866805836558342,
0.013968289829790592,
-0.0010717816185206175,
0.01683000847697258,
-0.0630166232585907,
-0.027583949267864227,
-0.0071403589099645615,
-0.03898102417588234,
-0.037501949816942215,
-0.0014196208212524652,
-0.05834117904305458,
0.0288056880235672,
0.01093971449881792,
-0.022664379328489304,
0.015472125262022018,
-0.02506835199892521,
0.0229167677462101,
0.008696640841662884,
0.028917739167809486,
0.006143965758383274,
0.03269365429878235,
0.03235182538628578,
0.04278895631432533,
0.04122257977724075,
0.003802262479439378,
0.034456897526979446,
0.010461969301104546,
-0.06571658700704575,
0.04347173869609833,
-0.02348230592906475,
0.019515864551067352,
0.06424549967050552,
-0.009318196214735508,
0.030732447281479836,
0.05016245320439339,
-0.04318361356854439,
0.034110747277736664,
-0.009058082476258278,
0.058543480932712555,
-0.005842010956257582,
-0.014206996187567711,
0.023044338449835777,
0.03124881349503994,
0.03282061591744423,
0.016449688002467155,
0.0056310794316232204,
-0.028877029195427895,
-0.009870734997093678,
-0.0007412622799165547,
-0.0037600817158818245,
-0.035336900502443314,
-0.030492031946778297,
-0.05971512198448181,
-0.034241147339344025,
0.06961163133382797,
-0.04929207265377045,
0.00499464338645339,
-0.010405189357697964,
-0.04814203456044197,
0.02664010599255562,
0.012030507437884808,
-0.006602671463042498,
-0.00873157475143671,
-0.022819900885224342,
-0.08023325353860855,
0.01076417788863182,
0.051637131720781326,
-0.028463836759328842,
0.031411852687597275,
-0.046455226838588715,
-0.024762548506259918,
0.00947048794478178,
-0.0018455710960552096,
-0.022480463609099388,
0.01713702082633972,
-0.00014933552301954478,
0.026057463139295578,
0.02142610028386116,
-0.03909960016608238,
-0.007572744973003864,
-0.001024489407427609,
-0.022183703258633614,
0.009357760660350323,
0.013410067185759544,
0.0528174564242363,
0.042492665350437164,
0.013678413815796375,
-0.070231132209301,
-0.021445415914058685,
0.05082281306385994,
-0.02535330504179001,
0.03848553076386452,
0.028086816892027855,
-0.0021423534490168095,
0.014931457117199898,
-0.01026967540383339,
0.01925828494131565,
0.021866964176297188,
0.07053662836551666,
0.021674813702702522,
-0.032310836017131805,
-0.030243566259741783,
0.028901230543851852,
-0.04385026916861534,
0.05597555264830589,
0.0027865490410476923,
-0.006847909186035395,
0.0019505962263792753,
0.020847700536251068,
-0.02623225934803486,
-0.019389349967241287,
0.00870939064770937,
-0.03425365686416626,
0.02128465287387371,
0.018901851028203964,
-0.04387323185801506,
0.012114827521145344,
-0.014110840857028961,
0.01815074123442173,
-0.029395760968327522,
0.03374509513378143,
0.0014943541027605534,
0.048366744071245193,
0.011494333855807781,
-0.02923901006579399,
0.008798923343420029,
-0.03402675315737724,
0.05202897638082504,
-0.022191770374774933,
0.0013471492566168308,
0.05714992433786392,
0.030620617792010307,
0.016790226101875305,
-0.06679587066173553,
0.01315605640411377,
-0.013051488436758518,
-0.012526572681963444,
0.04323631152510643,
0.005744180642068386,
0.0012606547679752111,
-0.011172866448760033,
-0.008787030354142189,
0.005139739252626896,
0.002025638474151492,
-0.0256759412586689,
-0.023008499294519424,
-0.017367642372846603,
0.08400045335292816,
0.022422317415475845,
0.03179203346371651,
-0.007188124116510153,
0.054372433573007584,
-0.05718293786048889,
-0.04908844083547592,
0.017028043046593666,
0.05297180265188217,
-0.004364377819001675,
0.05888865515589714,
-0.06382296234369278,
0.012395893223583698,
0.030817726626992226,
0.005855959840118885,
0.05018090456724167,
0.1368090957403183,
-0.05659344792366028,
-0.010768014006316662,
0.0213771965354681,
0.009578204713761806,
-0.07490761578083038,
-0.032782457768917084,
-0.014832435175776482,
0.03839865326881409,
0.02463194541633129,
-0.011593995615839958,
0.041343726217746735,
-0.06611223518848419,
-0.0266585536301136,
-0.023456351831555367,
-0.06688430160284042,
-0.01925603486597538,
0.002364580752328038,
-0.023366905748844147,
0.035523053258657455,
0.015782112255692482,
-0.008699344471096992,
-0.0029885638505220413,
0.046587225049734116,
0.022605178877711296,
-0.10854083299636841,
-0.0006342084961943328,
0.0017826540861278772,
0.0007179370149970055,
0.025422589853405952,
0.04396430402994156,
0.011587878689169884,
-0.05095338821411133,
0.0024938033893704414,
-0.06466799229383469,
0.04821766912937164,
0.0033015417866408825,
0.020667605102062225,
-0.026235030964016914,
0.0002660539757926017,
0.007736566010862589,
0.008237183094024658,
-0.026618842035531998,
-0.012429934926331043,
-0.0435413233935833,
-0.04403816536068916,
-0.012254102155566216,
0.021247446537017822,
0.009342259727418423,
0.0026544046122580767,
-0.013091701082885265,
0.039650578051805496,
-0.005633519031107426,
0.016803205013275146,
0.006345663219690323,
-0.004678253084421158,
-0.01862315647304058,
0.028554178774356842,
0.0071355015970766544,
-0.006668060552328825,
0.050072912126779556,
0.03277674317359924,
-0.010318911634385586,
0.02956990897655487,
0.04916669428348541,
0.06049944460391998,
-0.004659912083297968,
0.017287084832787514,
0.013171201571822166,
-0.06656260043382645,
-0.021895140409469604,
0.019281839951872826,
0.03367026150226593,
0.014517463743686676,
0.012442799285054207,
-0.030871476978063583,
0.00401072995737195,
0.06550874561071396,
0.0016151597956195474,
-0.02915492095053196,
0.003203817643225193,
0.006290746387094259,
-0.01863022893667221,
-0.011929630301892757,
-0.027134552597999573,
0.005534172058105469,
0.003599483286961913,
-0.002641153521835804,
0.053242672234773636,
0.012755176983773708,
0.03452187031507492,
-0.013124395161867142,
-0.06251028180122375,
0.009250444360077381,
-0.0024491590447723866,
-0.01609361730515957,
-0.03282937407493591,
0.007210472133010626,
-0.010903896763920784,
0.02159244380891323,
0.008812238462269306,
-0.040125541388988495,
0.03685878962278366,
0.03352872282266617,
0.007637058850377798,
-0.0016512152506038547,
-0.012530081905424595,
-0.041683126240968704,
0.0012581289047375321,
0.08631649613380432,
0.04697779566049576,
0.004797975067049265,
0.036953434348106384,
0.048630814999341965,
0.030063709244132042,
-0.08175898343324661,
-0.02627088688313961,
0.0022954153828322887,
0.041121795773506165,
0.03633562847971916,
0.002141469158232212,
0.010878857225179672,
0.015717830508947372,
0.020825466141104698,
0.04246120527386665,
-0.010514880530536175,
0.04879983514547348,
0.017939317971467972,
0.0022263589780777693,
0.004420871380716562,
-0.013175650499761105,
0.0041416119784116745,
-0.0015532277757301927,
0.0421733483672142,
0.01269228383898735,
-0.003331773914396763,
-0.05910567566752434,
-0.06044530123472214,
0.00004268212796887383,
0.00160860491450876,
-0.025279106572270393,
0.020378176122903824,
0.040607158094644547,
-0.015909859910607338,
-0.016113901510834694,
0.04299326241016388,
0.05368615314364433,
-0.04350198060274124,
0.0034510833211243153,
0.023947924375534058,
0.03100445680320263,
-0.01486301515251398,
0.004128282889723778,
-0.006187856197357178,
-0.015375126153230667,
-0.04686491936445236,
-0.04821191355586052,
0.013281246647238731,
-0.01010190136730671,
-0.046956561505794525,
-0.06437215954065323,
-0.04404590278863907,
0.009233510121703148,
-0.007372893858700991,
-0.01089500356465578,
0.02957749366760254,
-0.0022827142383903265,
0.007393276318907738,
-0.014517690986394882,
0.05742427334189415,
-0.03590244799852371,
-0.05010278522968292,
-0.0022446366492658854,
-0.0029950307216495275,
-0.011252650059759617,
0.021732641384005547,
0.038988642394542694,
-0.015546390786767006,
-0.0006843319279141724,
-0.023540588095784187,
-0.01595691405236721,
-0.034495916217565536,
-0.005275471601635218,
-0.015392393805086613,
0.004245128482580185,
-0.030067412182688713,
-0.01840994320809841,
0.08172419667243958,
-0.0013534408062696457,
-0.02105477824807167,
-0.02165874093770981,
0.012612094171345234,
0.006087515503168106,
0.026217302307486534,
0.010637105442583561,
0.02245938591659069,
0.009588923305273056,
0.001495269127190113,
-0.0392889566719532,
-0.01023896224796772,
-0.0019516951870173216,
-0.011242159642279148,
-0.05020499974489212,
-0.023238511756062508,
0.027552220970392227,
0.011480738408863544,
-0.019703906029462814,
0.017905553802847862,
-0.028961725533008575,
-0.038508281111717224,
-0.013736631721258163,
-0.021807538345456123,
-0.036190908402204514,
-0.01393093355000019,
-0.013347196392714977,
-0.047744933515787125,
-0.02441239170730114,
-0.0009531468967907131,
0.002765992656350136,
-0.0006145135266706347,
-0.008146139793097973,
-0.00570262223482132,
-0.027166200801730156,
0.036069661378860474,
0.01353252399712801,
-0.04610375314950943,
0.08101760596036911,
0.05814464017748833,
-0.014631617814302444,
0.032789554446935654,
-0.007978727109730244,
0.014896058477461338,
-0.00459262914955616,
-0.03349241241812706,
0.03658546507358551,
0.01328013651072979,
0.009919464588165283,
0.03288174793124199,
-0.015781644731760025,
0.0024177751038223505,
0.07777345925569534,
0.04105532541871071,
0.007222319487482309,
0.01444870326668024,
0.058532241731882095,
-0.026327067986130714,
-0.0442822240293026,
0.04372943937778473,
-0.0037731165066361427,
0.060239750891923904,
0.014006763696670532,
0.03445853292942047,
-0.023959999904036522,
-0.0075765736401081085,
-0.012322444468736649,
-0.0033657557796686888,
-0.031771719455718994,
0.017482714727520943,
0.05425059422850609,
-0.02055324800312519,
0.005993366241455078,
0.034294579178094864,
0.049351878464221954,
-0.028507258743047714,
-0.012878570705652237,
-0.00014791580906603485,
0.03293147683143616,
-0.028547300025820732,
-0.04620470106601715,
-0.010235143825411797,
0.01699233427643776,
-0.007298950105905533,
-0.04265983775258064,
-0.010741101577877998,
0.07084553688764572,
0.04346037656068802,
0.038711074739694595,
-0.01840561255812645,
0.05372403934597969,
0.06551945209503174,
0.03368094190955162,
-0.031925417482852936,
0.03353191539645195,
-0.013256451115012169,
-0.04474777355790138,
0.0010673142969608307,
-0.022503390908241272,
0.01033869106322527,
0.009245898574590683,
0.05643757805228233,
0.018988899886608124,
0.004449516534805298,
0.034945107996463776,
0.03866834565997124,
0.01638975739479065,
0.05755196139216423,
-0.03871197998523712,
-0.01327493879944086,
-0.050405874848365784,
0.018509656190872192,
0.013485724106431007,
0.03965546935796738,
0.035718195140361786,
0.005279378965497017,
-0.004084804095327854,
0.02441621758043766,
-0.004780217539519072,
-0.03194126486778259,
-0.03729129582643509,
0.02283027209341526,
0.02774868905544281,
-0.03386637941002846,
0.042062677443027496,
0.04667449742555618,
0.011036518029868603,
-0.017732733860611916,
0.0132840471342206,
0.0010037911124527454,
0.045023176819086075,
-0.09230606257915497,
-0.009747550822794437,
-0.03704357147216797,
0.01709839515388012,
-0.050129588693380356,
0.017366839572787285,
0.013004511594772339,
-0.05724433436989784,
-0.02214379422366619,
-0.014247950166463852,
-0.015012523159384727,
0.015910910442471504,
-0.08168705552816391,
-0.06941249966621399,
0.05657666176557541,
0.009634686633944511,
0.03338589891791344,
0.023233020678162575,
0.003101739566773176,
-0.04354868829250336,
0.013368704356253147,
0.022525949403643608,
0.022188810631632805,
-0.013145222328603268,
-0.07435044646263123,
0.06942914426326752,
0.01630060374736786,
-0.016187220811843872,
0.030345838516950607,
-0.004204399883747101,
0.0078073362819850445
] |
I. Dispositions communes
1
Les contribuables qui réalisent des opérations mentionnées à
l’article 150-0 A du code général des impôts (CGI) sont tenus de produire une déclaration des plus ou moins-values n°
2074 (CERFA n° 11905), disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires", dans le délai prévu
à l'article 175 du CGI au titre de l’année de réalisation des opérations.
10
Conformément à
l'article 150-0 A du CGI, les gains nets et distributions imposables s’entendent de ceux réalisés ou perçus non seulement
par le contribuable (ou les époux soumis à imposition commune) mais encore les personnes à charge au sens de l'article 196 du CGI et
suivants (enfants mineurs à charge ou enfants majeurs rattachés, etc.). En conséquence, une seule déclaration doit être souscrite par le contribuable pour l’ensemble des opérations réalisées par
les membres du foyer fiscal directement ou par personne interposée.
20
En application de
l'article 74-0 F de l’annexe II au CGI, le contribuable doit mentionner distinctement sur sa déclaration des plus
ou moins-values n° 2074 (CERFA n° 11905) et, le cas échéant, sur l’annexe n° 2074-I (CERFA n° 11705) « déclaration des plus-values en report d’imposition » les
éléments correspondant à sa situation propre.
Les imprimés n° 2074 et n° 2074-I sont
disponibles en ligne sur le site www.impots.gouv.fr à la rubrique "Recherche de
formulaires".
Cette déclaration doit notamment indiquer, outre les renseignements usuels relatifs à l’identité
du contribuable, le montant du gain net ou de la distribution imposable assorti des éléments nécessaires à sa détermination.
Ainsi, s'agissant des gains nets de cession de titres, le contribuable doit fournir les
éléments suivants :
- le nombre de titres cédés ;
- la valeur unitaire de cession ;
- le prix de cession des titres appartenant à une série de titres de même nature qui sont
cédés simultanément ;
- les frais de cession ;
- le prix ou la valeur d'acquisition ou la valeur moyenne pondérée de l'acquisition de ces
titres ;
- les frais d'acquisition. Dans un souci de simplification, il est admis de ne pas exiger que
les frais d'acquisition fassent l'objet d'une mention distincte du prix d'acquisition. Le prix ou la valeur d'acquisition ou la valeur moyenne pondérée d'acquisition peut donc figurer frais compris
sous réserve que les intermédiaires financiers soient en mesure, à la demande de l'administration, de justifier du montant exact des frais d'acquisition.
30
Afin de simplifier les obligations de déclaration incombant aux contribuables, les intéressés
peuvent se libérer de l'obligation de souscrire une déclaration n° 2074 (CERFA n° 11905), disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires", lorsqu'ils sont en
mesure de fournir, pour les titres en dépôt ou inscrits en compte chez un intermédiaire habilité (entreprise d’investissement, banque ou organisme financier) et sur demande de l'administration, un
document établi par cet intermédiaire. Il est admis que ce document ne détaille pas les éléments de calcul mentionnés au I § 20 mais doit mentionner le montant des plus et/ou
moins-values réalisées et, le cas échéant, des distributions perçues. Les plus-values ou distributions imposables doivent être ventilées selon qu'elles sont ou non éligibles à l'abattement pour durée
de détention et, le cas échéant, par durée de détention des titres auxquels ces gains et distributions se rapportent.
Ce cas de dispense s'applique aux gains nets et aux distributions ne bénéficiant d'aucun
abattement pour durée de détention ou bénéficiant, le cas échéant, de l'abattement pour durée de détention de droit commun.
Toutefois, cette dispense de déclaration ne s'applique pas lorsque le
contribuable a bénéficié de la réduction d’impôt sur le revenu mentionnée à l'article 199 terdecies-0 A du CGI
au titre de la souscription des titres cédés. En effet, dans ce cas, l’intermédiaire n’a pas en sa possession tous les éléments nécessaires au calcul du gain net puisque le prix d’acquisition des
titres cédés doit être réduit du montant de la réduction d’impôt précitée obtenue. Dans cette situation, le contribuable est tenu de souscrire l'imprimé n° 2074 en y faisant figurer
l'ensemble des gains nets réalisés et des distributions perçues au titre de la même année d'imposition (cf. I § 20).
40
Ce dispositif d’allégement des obligations déclaratives s’applique de la même
manière au contribuable qui a déposé ses titres chez plusieurs intermédiaires dès lors que tous ses intermédiaires, sans exception, ont calculé les plus et/ou moins-values qu'il a réalisées au cours
de l'année d'imposition.
43
Remarque : Bien qu'étant dispensé de déposer la déclaration n°
2074 (CERFA n° 11905), le contribuable, qui dispose de moins-values imputables (de l'année et/ou des années antérieures), peut opérer, le cas échéant, la compensation entre
plus-values brutes et moins-values brutes sur la déclaration n° 2074-CMV (CERFA n° 15484) puis reporter les éléments requis sur la déclaration n° 2042 (CERFA n°
10330).
Les imprimés n° 2074, n° 2074-CMV et n° 2042
sont, ou sera bientôt pour le n° 2074-CMV, disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires".
45
Cela étant, pour bénéficier de cette dispense de souscrire la déclaration des plus ou
moins-values n° 2074 (CERFA n° 11905), disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires", les contribuables
ne doivent pas par ailleurs avoir réalisé d’opérations particulières (telles que notamment la clôture d’un PEA de moins de cinq ans, une opération permettant de placer en report d'imposition la
plus-value réalisée ou une opération affectant une plus-value en report d’imposition existante) ou des cessions entrant dans le champ d'application du dispositif d'abattement renforcé (cf. II
§ 50 à 100).
II. Dispositions applicables aux contribuables bénéficiant de l'abattement pour durée de détention de droit commun ou
renforcé
A. Éléments à faire figurer sur la déclaration n° 2074
50
Conformément à
l'article 74-0 F de l’annexe II au CGI, la déclaration des plus ou moins-values n° 2074 (CERFA n°
11905) et son annexe n° 2074-ABT (CERFA n° 51740) doivent indiquer les éléments nécessaires à la détermination, le cas échéant, de l’abattement pour durée de détention, de droit
commun ou renforcé.
Les imprimés n° 2074 et n° 2074-ABT sont
disponibles en ligne sur le site www.impots.gouv.fr à la rubrique "Recherche de
formulaires".
Ainsi, le contribuable doit notamment indiquer sur ces déclarations :
- les plus-values brutes et moins-values brutes réalisées au cours de l'année
d'imposition ;
- la répartition des plus-values réalisées selon qu'elles sont ou non éligibles à l'abattement
pour durée de détention et, le cas échéant, par durée de détention des titres cédés en fonction de la catégorie d'abattement applicable (abattement de droit commun ou abattement renforcé) ;
- le montant des moins-values imputables sur chaque plus-value réalisée ;
- le cas échéant, pour chaque plus-value déterminée après imputation éventuelle des
moins-values de même nature, les taux et montant de l’abattement applicables ;
- le montant de la plus-value nette imposable (après application de l’abattement) et/ou des
moins-values non imputées et reportables dans les conditions prévues au 11 de l'article 150-0 D du CGI.
60
Dans le cas où le contribuable bénéficie de l'abattement de droit commun, il peut bénéficier
de la dispense prévue au I § 30, toutes conditions remplies.
63
Lorsque le gain net ouvre droit au bénéfice de l'abattement pour durée de détention renforcé,
le contribuable doit obligatoirement déposer une déclaration des plus ou moins-values n° 2074 (CERFA n° 11905), disponible en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires", puisque
l'intermédiaire n'a pas connaissance des informations permettant de vérifier si les conditions d'application de cet abattement sont remplies. Cette déclaration doit comporter l'ensemble des gains et
distributions de l'année imposables suivant les dispositions prévues à l'article 150-0 A du CGI.
67
En outre, en application de
l'article 74-0 F bis de l'annexe II au CGI, le contribuable produit, sur demande de l'administration, tous les
documents lui permettant de justifier du respect des conditions d'application de l'abattement pour durée de détention prévu au 1 de
l'article 150-0 D du CGI.
70
Par ailleurs, pour l'application des abattements mentionnés à
l'article 150-0 D ter du CGI (abattement fixe de 500 000 € et abattement renforcé), le contribuable produit, sur
demande de l’administration, en application du deuxième alinéa de l’article 74-0 P de l'annexe II au CGI, les
pièces que lui a adressées son régime de retraite, sur lesquelles figure la date d’entrée en jouissance de la pension de retraite (ou date de prise d’effet de la retraite). En pratique, il s’agira de
la notification adressée par le régime de base obligatoire d’assurance vieillesse.
80
Cas particulier de la renonciation aux droits à la retraite.
En cas de renonciation par l’assuré de ses droits à la retraite, l’effet de la pension est
annulé et cette renonciation remet en cause les abattements mentionnés à l'article 150-0 D ter du CGI dont a pu ou
pouvait bénéficier le contribuable. Lorsque la plus-value de cession a été portée sur la déclaration d’ensemble des revenus n° 2042 (CERFA n° 10330) en tant que plus-value réduite,
pour l'imposition à l'impôt sur le revenu, des abattements précités, le contribuable adresse au service des impôts des particuliers (SIP) une déclaration de revenus rectificative (déclarations n°
2042, n° 2074 [CERFA n° 11905] et n° 2074-ABT [CERFA n° 51740], disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires").
A défaut, la somme des montant des abattements renforcés (abattement fixe et abattement
proportionnel) réduite, le cas échéant, du montant de l'abattement de droit commun est reprise dans le délai légal de prescription (pour plus de précisions sur les modalités de reprise, il convient de
se reporter au V § 540 du BOI-RPPM-PVBMI-20-30-30-40). Les intérêts de retard et pénalités sont applicables dans les conditions de droit
commun.
Lorsque la renonciation des droits à la retraite intervient après la cession mais avant le
dépôt légal de la déclaration d’ensemble des revenus, la plus-value de cession est imposable à l’impôt sur le revenu (ou la moins-value subie peut être constatée) après application, le cas échéant, de
l'abattement pour durée de détention de droit commun.
B. Justification de la durée de détention
90
En application de
l'article 74-0 F bis de l'annexe II au CGI, l'abattement pour durée de détention (de droit commun ou renforcé)
s’applique à la condition que la durée et le caractère continu de la détention dont le cédant se prévaut des titres ou droits cédés puissent être justifiés par le contribuable. La durée de détention
des titres ou droits cédés s'apprécie de date à date.
100
Pour les modalités pratiques de justification de la durée de détention, il convient de se
reporter au BOI-RPPM-PVBMI-20-30-40-20.
(110)
III. Délai de production de la déclaration récapitulative spéciale n° 2074
120
La déclaration des plus ou moins-values n° 2074 (CERFA n° 11905) ainsi que
ses annexes dont la souscription est fonction de la nature des opérations réalisées, doivent en principe être souscrites dans le délai prévu à
l'article 175 du CGI.
Cette déclaration et ses annexes sont jointes à la déclaration d’ensemble des revenus n°
2042 (CERFA n° 10330) adressée au SIP compétent.
Les imprimés n° 2074 et n° 2042 sont disponibles en ligne
sur le site www.impots.gouv.fr à la rubrique "Recherche de formulaires".
IV. Sanctions
130
En ce qui concerne les sanctions applicables (en cas de défaut ou de retard de déclaration),
il convient de se reporter au BOI-CF-IOR-50-20 et au BOI-CF-IOR-50-30.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-40-10-10
|
https://bofip.impots.gouv.fr/bofip/3690-PGP.html/identifiant=BOI-RPPM-PVBMI-40-10-10-20160304
|
2016-03-04 00:00:00
|
9f079684bf6047f146dd86737b4995994e45ca12f27a4a08eabd05c6cc2c83f3
|
[
-0.07254527509212494,
0.05232136324048042,
-0.06746519356966019,
0.013942434452474117,
0.0020865967962890863,
-0.056161947548389435,
-0.10001415014266968,
0.03996480628848076,
0.060021333396434784,
-0.10081753879785538,
-0.032545316964387894,
0.03837530314922333,
0.0017740007024258375,
-0.017375560477375984,
-0.03583788499236107,
0.0696139708161354,
0.06737922132015228,
0.030719364061951637,
0.011385169811546803,
-0.027631621807813644,
0.021999724209308624,
-0.027715738862752914,
-0.005844563245773315,
0.04232418164610863,
0.028398802503943443,
0.04475463926792145,
0.0319950208067894,
-0.10008665174245834,
-0.036508165299892426,
0.021629739552736282,
-0.04177934676408768,
-0.03570036217570305,
0.03463854640722275,
0.06380366533994675,
0.035753969103097916,
-0.052824199199676514,
-0.018781743943691254,
0.05641241744160652,
-0.06328185647726059,
-0.003546285443007946,
0.02255755104124546,
0.03416494280099869,
0.04907706379890442,
-0.006893597077578306,
0.06001828983426094,
0.04731738567352295,
-0.06809911131858826,
0.03277738764882088,
-0.039328351616859436,
0.0782763659954071,
0.005242307670414448,
-0.05949341505765915,
0.015587431378662586,
-0.0019323922460898757,
-0.026411158964037895,
0.02163800597190857,
-0.09620458632707596,
-0.02016480453312397,
0.052768412977457047,
-0.05874083563685417,
-0.04553355649113655,
-0.001615949789993465,
-0.027473706752061844,
-0.06124090030789375,
-0.013109974563121796,
-0.044463612139225006,
0.015551798045635223,
-0.06674960255622864,
0.0909648910164833,
0.02613782323896885,
0.029968703165650368,
0.001285452744923532,
-0.03194849193096161,
0.01830771565437317,
0.07650646567344666,
0.021975886076688766,
-0.03912273794412613,
0.026702646166086197,
0.061311475932598114,
0.018696468323469162,
-0.02223093807697296,
-0.010241859592497349,
-0.015425621531903744,
0.02625236101448536,
-0.03660128265619278,
-0.002010586205869913,
0.034293223172426224,
-0.02938341535627842,
-0.02173362672328949,
-0.003329412778839469,
0.05021461844444275,
0.007706864736974239,
-0.037185702472925186,
0.013056392781436443,
0.04037623479962349,
0.03854239359498024,
-0.05241011828184128,
0.00799140240997076,
0.057502564042806625,
0.015685807913541794,
-0.0025197158101946115,
-0.009607337415218353,
-0.02780085988342762,
-0.014653955586254597,
-0.0454728901386261,
-0.0516800694167614,
0.03665413707494736,
-0.0495976060628891,
-0.03579581156373024,
0.0044190166518092155,
-0.03261419013142586,
-0.005736854393035173,
-0.011373027227818966,
-0.032055921852588654,
-0.02937071956694126,
0.09061287343502045,
-0.04616748169064522,
0.028844207525253296,
0.06888344138860703,
0.07361584156751633,
-0.027461081743240356,
-0.02498873509466648,
-0.06067219004034996,
-0.018426671624183655,
-0.10952834784984589,
-0.021379156038165092,
-0.04201565682888031,
-0.029684239998459816,
-0.061919961124658585,
-0.025453390553593636,
0.054481711238622665,
0.01748538576066494,
-0.01906590722501278,
-0.035105254501104355,
0.016950007528066635,
-0.0114090321585536,
0.038210246711969376,
0.10263333469629288,
0.005792092531919479,
0.013382723554968834,
-0.08380129933357239,
-0.031573422253131866,
-0.004896263126283884,
0.03852713853120804,
-0.046697478741407394,
-0.022083761170506477,
-0.040939509868621826,
-0.04650913178920746,
0.02261599898338318,
0.015233837999403477,
0.010907748714089394,
0.031557511538267136,
0.025886639952659607,
0.0036371308378875256,
0.007924498990178108,
-0.017426081001758575,
-0.05752619728446007,
0.025312811136245728,
-0.042901769280433655,
-0.038908448070287704,
0.0877261832356453,
-0.004706962499767542,
0.010842777788639069,
0.016226910054683685,
-0.01201472245156765,
-0.056282881647348404,
0.0033861687406897545,
0.06287695467472076,
0.012253642082214355,
0.018359890207648277,
-0.06639795005321503,
0.06585094332695007,
-0.0013878289610147476,
-0.024165071547031403,
-0.004961275961250067,
-0.029673809185624123,
0.009293682873249054,
0.024249883368611336,
-0.051599107682704926,
0.06285493820905685,
-0.0017896523931995034,
-0.06470701843500137,
0.0073752268217504025,
-0.059255462139844894,
-0.00184350844938308,
0.023367663845419884,
0.020278604701161385,
-0.00943033117800951,
0.007037125062197447,
-0.033343881368637085,
-0.01709749735891819,
0.0018105736235156655,
-0.07225675880908966,
0.0026633471716195345,
0.008060770109295845,
-0.025231769308447838,
-0.019385194405913353,
0.03458314388990402,
0.009357037954032421,
0.013843865133821964,
0.012173877097666264,
0.035927996039390564,
-0.016850026324391365,
0.021837875247001648,
-0.010936331003904343,
-0.01088095735758543,
0.01327255368232727,
0.0015250826254487038,
0.003362891264259815,
-0.04926156997680664,
0.06504961103200912,
0.0008246782817877829,
0.015091612003743649,
0.032766010612249374,
0.026623472571372986,
-0.031300242990255356,
-0.09518487006425858,
0.014570526778697968,
0.03812625631690025,
-0.020900044590234756,
0.0007441779598593712,
-0.05100372061133385,
-0.07795798778533936,
-0.027906790375709534,
0.036486756056547165,
0.016799286007881165,
-0.020963098853826523,
0.02484491467475891,
0.00477288942784071,
-0.04239339753985405,
0.04902039095759392,
-0.026631362736225128,
0.0013557062484323978,
0.013823244720697403,
0.018157951533794403,
-0.006576514802873135,
-0.05573410540819168,
0.06310711801052094,
-0.0351245254278183,
0.042829446494579315,
0.014965166337788105,
0.004485836252570152,
0.028517218306660652,
0.016633188351988792,
0.021824462339282036,
0.020873839035630226,
-0.0010135152842849493,
0.016483543440699577,
-0.032298170030117035,
-0.0009599382756277919,
0.009694438427686691,
0.03098379634320736,
-0.0043161953799426556,
-0.031123636290431023,
-0.01732417568564415,
0.012721321545541286,
0.02671998366713524,
0.01990187168121338,
-0.0027323970571160316,
-0.03179323673248291,
-0.03396100178360939,
-0.003543280065059662,
0.011010154150426388,
-0.03459222987294197,
0.008997457101941109,
-0.09734714031219482,
0.06752055138349533,
0.004259249195456505,
-0.011315631680190563,
0.020117763429880142,
-0.018135137856006622,
0.06919573247432709,
0.004758729133754969,
0.059354834258556366,
0.00894795823842287,
-0.018120072782039642,
-0.017619293183088303,
0.011293917894363403,
0.05193399637937546,
0.024182522669434547,
0.007739807479083538,
0.010315841063857079,
-0.03716350719332695,
-0.02490772306919098,
-0.005581026431173086,
0.009683179669082165,
0.04660141468048096,
-0.01227707602083683,
0.02044776827096939,
0.05200944468379021,
-0.0382450632750988,
0.05519211292266846,
0.0008349152631126344,
0.07413300126791,
-0.006322777364403009,
-0.027052035555243492,
-0.029073379933834076,
0.036051440984010696,
0.019988423213362694,
-0.03869050741195679,
0.005480434279888868,
-0.0195639468729496,
-0.014062907546758652,
-0.040096718817949295,
-0.02482527866959572,
-0.014709160663187504,
-0.01312714722007513,
-0.013401694595813751,
0.005720018874853849,
0.035194579511880875,
-0.0010280335554853082,
-0.008385817520320415,
0.033604416996240616,
-0.05593472346663475,
0.01706312969326973,
0.007539433427155018,
-0.0276329405605793,
0.009254931472241879,
-0.0378243550658226,
-0.02846892736852169,
0.004515975713729858,
0.08292537927627563,
0.004479903727769852,
0.036179352551698685,
-0.043701138347387314,
-0.016813429072499275,
-0.01760442927479744,
0.0018427468603476882,
-0.05265004187822342,
-0.022079773247241974,
-0.04415643960237503,
0.027719596400856972,
0.009451005607843399,
-0.04140140488743782,
-0.011327633634209633,
-0.029429422691464424,
0.03328712657094002,
-0.05967143177986145,
0.0033384489361196756,
0.054384320974349976,
0.03252829611301422,
-0.034469664096832275,
-0.042219437658786774,
0.002762154908850789,
0.043768733739852905,
-0.012000026181340218,
0.03338843211531639,
0.016126472502946854,
-0.021654071286320686,
-0.007022826932370663,
0.036732643842697144,
0.040929265320301056,
0.0494292788207531,
0.04184270650148392,
0.021776700392365456,
-0.00781934056431055,
-0.009647768922150135,
0.043403856456279755,
-0.0389791801571846,
0.023966526612639427,
0.052299659699201584,
-0.03468743711709976,
0.007577895186841488,
0.02796592004597187,
0.028418080881237984,
-0.027585120871663094,
-0.02072829008102417,
-0.02008713036775589,
-0.004917752929031849,
-0.014799432829022408,
-0.029425863176584244,
0.0024152055848389864,
0.023652615025639534,
-0.011409696191549301,
-0.009813087061047554,
0.03756662830710411,
-0.0016127323033288121,
0.03325551003217697,
-0.03846707195043564,
-0.03917791321873665,
0.0026626333128660917,
0.003348363796249032,
0.05885646492242813,
0.05382465198636055,
0.027852928265929222,
0.0324096642434597,
0.01427240390330553,
-0.05443688854575157,
-0.014508559368550777,
-0.03017246536910534,
0.01500046905130148,
-0.005421218927949667,
0.040813904255628586,
0.019864968955516815,
0.037064578384160995,
-0.049370791763067245,
-0.007784993853420019,
0.02827087976038456,
0.032664790749549866,
0.02334284596145153,
0.012689336203038692,
0.020762542262673378,
0.04492262005805969,
0.0615113340318203,
-0.000983225996606052,
0.04814659059047699,
0.054717209190130234,
-0.0419892743229866,
0.008162104524672031,
0.006704564206302166,
0.08547423034906387,
-0.029111042618751526,
0.037928905338048935,
-0.03661128133535385,
0.013062533922493458,
0.008670121431350708,
0.027053246274590492,
0.03991567716002464,
0.16288180649280548,
-0.0526425763964653,
0.025278661400079727,
0.02462139166891575,
0.02385360561311245,
-0.06761986762285233,
-0.0457611121237278,
-0.03133685886859894,
0.024278946220874786,
0.0022147579584270716,
0.0039634606800973415,
0.04669253155589104,
-0.051730480045080185,
0.00018595295841805637,
-0.03666446730494499,
-0.027457963675260544,
-0.007830106653273106,
-0.06415260583162308,
-0.01838279888033867,
0.03582729399204254,
-0.0026124699506908655,
-0.02118619531393051,
0.0276274923235178,
0.01613823138177395,
0.007993877865374088,
-0.061581533402204514,
-0.0011361398501321673,
0.017576763406395912,
0.00626230426132679,
0.026207126677036285,
0.021336792036890984,
-0.004765588324517012,
-0.054842785000801086,
-0.048429276794195175,
-0.057734422385692596,
-0.023030556738376617,
-0.00304599991068244,
0.015203491784632206,
-0.02913159877061844,
0.024577133357524872,
0.04714583978056908,
0.023384632542729378,
0.011348333209753036,
0.018827518448233604,
-0.0410475991666317,
-0.022866500541567802,
-0.015341155230998993,
0.012900212779641151,
0.006299729924649,
0.0560489296913147,
0.02226768620312214,
0.0415533073246479,
0.036562226712703705,
0.01763898693025112,
0.0045839897356927395,
0.0005574681563302875,
-0.02107229270040989,
0.06398681551218033,
0.012823865748941898,
0.03156550973653793,
0.044861726462841034,
0.0017760220216587186,
-0.03353961184620857,
0.02573934756219387,
-0.0054382504895329475,
0.015715161338448524,
-0.024210812523961067,
0.026362597942352295,
-0.027597760781645775,
-0.029718466103076935,
-0.0034919187892228365,
-0.029112309217453003,
0.06278521567583084,
-0.005502417683601379,
-0.013508008792996407,
-0.005525491666048765,
0.011249387636780739,
0.12151574343442917,
-0.03286261856555939,
-0.058415062725543976,
-0.001950494130142033,
-0.010890270583331585,
-0.023928288370370865,
-0.056668929755687714,
0.06046716868877411,
0.031544625759124756,
0.01573152281343937,
0.0050503709353506565,
0.054353147745132446,
-0.012649151496589184,
0.01709543541073799,
0.03536781668663025,
-0.019142435863614082,
-0.02153574675321579,
0.0019964168313890696,
-0.03902416676282883,
0.004067147616297007,
-0.01823098212480545,
-0.04466864466667175,
0.05358278378844261,
-0.019867051392793655,
0.005072957370430231,
0.02234954945743084,
-0.000004334027380537009,
-0.01941453106701374,
0.009749725461006165,
-0.004916788078844547,
-0.03860008716583252,
0.01935814879834652,
0.08079947531223297,
0.03615294024348259,
0.05691450834274292,
0.027143029496073723,
0.04191039502620697,
0.0375666543841362,
-0.04364816099405289,
0.01135447807610035,
0.009730438701808453,
0.04528011009097099,
0.05413451045751572,
0.02754722349345684,
0.051789555698633194,
0.03762540966272354,
0.005232127383351326,
0.0026120436377823353,
-0.022850826382637024,
0.04081485792994499,
-0.007472654804587364,
-0.0276035126298666,
0.0014981075655668974,
-0.025158552452921867,
-0.039630550891160965,
0.012093018740415573,
0.05628907307982445,
0.02960166707634926,
0.006643730215728283,
-0.037964459508657455,
-0.05952051281929016,
0.010494054295122623,
0.0018503175815567374,
0.03758256137371063,
0.07025491446256638,
0.0034305788576602936,
-0.019871653988957405,
0.003347216174006462,
-0.031161142513155937,
0.0755108967423439,
-0.03861028701066971,
-0.017527414485812187,
-0.015031756833195686,
0.02417091466486454,
0.0008029802120290697,
0.0023490372113883495,
-0.0007322410237975419,
0.030249519273638725,
-0.04027695208787918,
-0.0397203229367733,
0.00006662030500592664,
0.003175213932991028,
-0.07329701632261276,
-0.05900367349386215,
-0.032881781458854675,
0.004598318599164486,
0.004438270349055529,
-0.020150672644376755,
0.01924433745443821,
-0.002072185045108199,
0.027166351675987244,
-0.038967665284872055,
0.024991316720843315,
-0.008554999716579914,
-0.011540709063410759,
0.013432670384645462,
0.013043928891420364,
-0.023259565234184265,
-0.006553623825311661,
0.0417599231004715,
-0.04108496010303497,
-0.007656903937458992,
-0.021031532436609268,
-0.007087962701916695,
0.023044034838676453,
0.00915688369423151,
-0.019832616671919823,
0.05213126167654991,
-0.029606079682707787,
-0.03555173799395561,
0.02093966118991375,
0.023333093151450157,
-0.048090286552906036,
-0.017895525321364403,
0.021091865375638008,
-0.0072763897478580475,
0.05282847583293915,
-0.0010875355219468474,
0.03768114000558853,
0.021242482587695122,
0.0002054104406852275,
-0.009021170437335968,
-0.02691805735230446,
0.008703836239874363,
0.006670293863862753,
-0.032573673874139786,
0.0067542376928031445,
0.012769303284585476,
0.020251106470823288,
-0.030537674203515053,
0.02210724540054798,
0.023533515632152557,
-0.02195332571864128,
-0.037048257887363434,
-0.030388306826353073,
-0.03522050008177757,
0.004859049804508686,
-0.024428466334939003,
-0.01909816823899746,
-0.03686745464801788,
-0.004708891734480858,
-0.03392614424228668,
-0.0443454347550869,
-0.002206986304372549,
0.018824033439159393,
0.014309772290289402,
0.013038326054811478,
0.017660941928625107,
-0.03708726540207863,
0.035222917795181274,
0.029455946758389473,
-0.00040940410690382123,
0.0025611966848373413,
-0.006850092206150293,
0.01870886981487274,
0.0185095202177763,
-0.06050487980246544,
0.02886163629591465,
-0.0020374564919620752,
0.07166548073291779,
0.03897738829255104,
-0.03282901644706726,
-0.06059449166059494,
0.07027950137853622,
0.040100619196891785,
0.015186148695647717,
0.03367575258016586,
0.0499311126768589,
-0.03782946988940239,
-0.051713455468416214,
0.03211009129881859,
0.03581349551677704,
0.019207028672099113,
0.017896689474582672,
-0.015865875408053398,
0.006845783442258835,
-0.018236715346574783,
-0.002328988630324602,
-0.05053946003317833,
0.024121563881635666,
0.031182050704956055,
0.013299004174768925,
-0.03361094743013382,
-0.045097485184669495,
0.003145861206576228,
-0.0071776993572711945,
-0.022069701924920082,
0.03926916792988777,
0.017447249963879585,
0.010517456568777561,
-0.03158881887793541,
0.004372525028884411,
0.02850687876343727,
0.00011734427971532568,
-0.000578648061491549,
-0.007278705481439829,
-0.04400380700826645,
0.04648458585143089,
0.0370740108191967,
0.003684941679239273,
0.012979359365999699,
0.027430381625890732,
-0.006955290678888559,
-0.0133411455899477,
-0.04862622171640396,
0.05933859571814537,
0.0739983469247818,
-0.024688920006155968,
0.028693849220871925,
0.04638509079813957,
-0.015296555124223232,
0.02253543771803379,
-0.008877405896782875,
0.02337723597884178,
-0.009261335246264935,
-0.0037503258790820837,
0.026715418323874474,
0.0025425583589822054,
0.10878212004899979,
-0.05095077306032181,
-0.006227349396795034,
-0.06341980397701263,
0.05804695188999176,
-0.025907861068844795,
0.05992727354168892,
0.010555706918239594,
0.01663728430867195,
-0.05625942721962929,
0.040440306067466736,
-0.02567453868687153,
0.016003534197807312,
-0.02500268444418907,
0.05148475617170334,
0.01115858182311058,
0.028533777222037315,
0.012314939871430397,
0.011516941711306572,
0.03258158639073372,
-0.017994962632656097,
0.022136833518743515,
0.038836076855659485,
0.03853856399655342,
-0.031062807887792587,
-0.024931423366069794,
0.001393185113556683,
0.04921484738588333,
-0.03921499848365784,
-0.0685814842581749,
0.006489165592938662,
-0.006813650485128164,
-0.03644106537103653,
-0.04106830433011055,
-0.021864548325538635,
0.012829954735934734,
-0.016808176413178444,
-0.048615846782922745,
0.04128393903374672,
-0.019114583730697632,
0.06691064685583115,
0.005708867684006691,
-0.0004114026087336242,
-0.04924190416932106,
0.01632446050643921,
-0.00639423169195652,
0.00019424351921770722,
0.007006380241364241,
-0.07949388027191162,
0.024858705699443817,
-0.017386317253112793,
-0.012421540915966034,
-0.02045760490000248,
-0.045537035912275314,
0.09286545217037201
] |
null |
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000015
|
https://bofip.impots.gouv.fr/bofip/3771-PGP.html/identifiant=BOI-ANNX-000015-20160630
|
2016-06-30 00:00:00
| null | null |
1
Pour ouvrir droit au crédit d'impôt prévu à
l'article 200 quater du code général des impôt (CGI), le local dans lequel les travaux d'installation ou de remplacement
des équipements, matériaux et appareils éligibles sont effectués doit être situé en France, être affecté à l'habitation principale du contribuable, et être achevé depuis plus de deux ans.
I. Local situé en France
10
Le crédit d'impôt prévu à
l'article 200 quater du CGI ne s'applique qu'aux locaux situés en France, c'est-à-dire dans les départements
métropolitains et les départements d'outre-mer.
II. Habitation principale du contribuable
20
Pour ouvrir droit au crédit d’impôt, le local doit être affecté à l’habitation principale du
contribuable. Il s’ensuit notamment que la dépense ne peut être prise en considération pour la détermination d'un revenu catégoriel.
A. Notion d’habitation principale
1. Définition de l’habitation principale
30
Pour ouvrir droit au crédit d’impôt, le local dans lequel les travaux d’installation ou de
remplacement des équipements éligibles sont effectués doit avoir la nature d’un logement au sens des dispositions codifiées de
l'article R*. 111-1-1 du code de la construction et de l'habitation (CCH) à
l'article R*. 111-17 du CCH et être affecté à l’habitation principale du contribuable.
L’habitation principale s’entend, d’une manière générale, du logement où résident
habituellement et effectivement les membres du foyer fiscal et où se situe le centre de leurs intérêts professionnels et matériels. Il peut s’agir de maisons individuelles ou de logements situés dans
un immeuble collectif. Il peut également s’agir d’un bateau ou d’une péniche aménagé en local d’habitation, lorsque celui-ci est utilisé en un point fixe et, dans cette hypothèse, soumis à la taxe
d’habitation.
40
Les logements qui ne constituent pas l'habitation principale du contribuable sont exclus du
bénéfice du crédit d'impôt, sans qu'il y ait lieu de rechercher si la disposition de ces logements est motivée par des raisons d'ordre matériel, moral ou familial.
2. Dépendances immédiates et nécessaires
50
Le logement s’entend des pièces d’habitation proprement dites et des dépendances immédiates et
nécessaires telles que les garages. Tel n’est pas le cas des piscines et autres éléments d’agrément qui ne peuvent être considérés comme des dépendances nécessaires du local d’habitation.
(60)
3. Appréciation de l'affectation à l'habitation principale
70
Le logement dans lequel les équipements sont installés doit constituer l’habitation principale
du contribuable à la date du paiement de la dépense (cf. II-A § 30 à 50) à l’entreprise qui effectue les travaux ou à l'entreprise donneur d'ordre quand tout ou
partie des travaux sont réalisés par une entreprise sous-traitante.
Toutefois, lorsque les travaux sont réalisés sur un logement destiné à devenir à bref délai la
résidence principale du contribuable, il est parfois constaté que les dépenses sont réalisées et payées avant l’installation définitive du contribuable dans ce logement.
Dans ces situations, et sous réserve que l’affectation de l’immeuble à l’habitation principale
intervienne dans un délai raisonnable à compter de la date du paiement de la facture, il est admis que le crédit d’impôt puisse néanmoins s’appliquer. A titre de règle pratique, et sans préjudice d’un
examen au cas par cas des situations qui pourraient se présenter, une affectation effective à l’habitation principale dans les six mois à compter de la date du paiement de la facture doit être
considérée comme intervenue dans un délai raisonnable. Pour pouvoir bénéficier de cette mesure, il convient bien entendu que :
- le contribuable soit propriétaire ou locataire de l’immeuble sur lequel sont réalisés les
travaux au jour du paiement de la dépense ;
- le contribuable ait effectivement supporté la dépense ouvrant droit au bénéfice de cet
avantage fiscal et tienne à la disposition de l'administration la facture établie à son nom par l’entreprise qui a réalisé les travaux ou par l'entreprise donneur d'ordre quand tout ou partie des
travaux sont réalisés par une entreprise sous-traitante ;
- le logement n’ait fait l’objet d’aucune autre affectation entre le paiement de la dépense et
son occupation à titre d’habitation principale par le contribuable.
La circonstance que le contribuable demande également le bénéfice de cet avantage fiscal pour
des travaux de même nature réalisés au cours de la même année dans sa précédente habitation principale ne fait pas obstacle à l’application de cette mesure.
Le bénéfice de cette mesure d’assouplissement n’est soumis à aucune formalité spécifique. En
particulier, il n’est subordonné à aucun engagement écrit de transférer l’habitation principale dans l’immeuble pour lequel l’avantage fiscal est demandé.
B. Cas particuliers
1. Contribuables occupant un logement de fonction
80
Lorsqu’un des époux est titulaire d’un logement de fonction, ce logement constitue, en
principe, la résidence du foyer fiscal.
Toutefois, lorsque le conjoint et les autres membres du foyer fiscal du titulaire du logement
de fonction résident effectivement et en permanence dans une autre habitation, cette dernière peut être considérée comme constituant l’habitation principale de ce foyer. Dans ce cas, le crédit d’impôt
ne peut être accordé qu’au titre de cette seule habitation ; si des dépenses éligibles sont réalisées dans le logement de fonction occupé par ailleurs, ces dépenses ne peuvent donc ouvrir droit à
l’avantage fiscal.
La notion de logement abritant le foyer du contribuable constitue une question de fait que
l’administration apprécie strictement, sous le contrôle du juge de l’impôt, afin d’éviter qu’une utilisation temporaire d’un logement permette à un contribuable de bénéficier du crédit d’impôt pour
des travaux réalisés dans une résidence secondaire.
2. Salariés ou fonctionnaires en poste à l’étranger
90
Le crédit d’impôt est accordé aux salariés ou fonctionnaires en poste à l’étranger pour un
logement situé en France, lorsque celui-ci est occupé de manière permanente ou quasi-permanente par leur conjoint, seul ou avec les autres personnes vivant habituellement au sein du foyer familial
(cf. II-B-1 § 80).
3. Immeuble collectif
100
S’agissant des immeubles collectifs, les dépenses éligibles peuvent porter aussi bien sur le
logement lui-même que sur les parties communes de l’immeuble.
Lorsque les équipements s’intègrent aux parties communes, chacun des occupants de l’immeuble
peut faire état de la quote-part correspondant au logement qu’il occupe à titre d’habitation principale des dépenses éligibles qu’il a effectivement payées. Toutefois, les dépenses réalisées sur des
parties communes qui font l’objet d’une occupation privative au profit d’une autre personne que le contribuable, n’ouvrent pas droit au crédit d’impôt (exemple : travaux réalisés par le syndicat des
copropriétaires dans une loge de concierge ou de gardien).
110
Cela étant, il est admis que les équipements à usage collectif, tels qu’une chaudière
collective, qui ne sont physiquement installés ni dans un logement individuel à usage de résidence principale ni dans un immeuble collectif, puissent néanmoins ouvrir droit au crédit d'impôt dès lors
que leur installation est effectuée :
- dans un local donné à bail emphytéotique à une association syndicale libre créée en vue de
répartir entre ses membres la dépense d’acquisition de cet équipement ;
- dans un local appartenant conjointement aux contribuables concernés et que la dépense
d’acquisition de cet équipement est répartie entre eux.
Dans ces situations, chacun des contribuables concernés peut alors prétendre au bénéfice du
crédit d’impôt à hauteur de la quote-part des dépenses éligibles qu’il a effectivement payées correspondant au logement qu’il occupe à titre de résidence principale. Tout autre critère de répartition
doit être écarté.
La circonstance que l’un des contribuables concernés soit exclu du bénéfice du crédit d’impôt,
notamment lorsque le logement qu’il occupe constitue sa résidence secondaire, n’est pas de nature à faire obstacle au bénéfice de cet avantage pour les autres contribuables concernés par l’équipement
collectif.
4. Locaux à usage mixte
120
Sauf à démontrer que l’équipement a été installé exclusivement soit dans la partie à usage
d’habitation principale du contribuable, soit dans la partie à usage professionnel, les dépenses réalisées dans un local à usage mixte (habitation / professionnel) doivent être prises en compte pour
la seule fraction des dépenses se rapportant à la superficie de la partie du local affectée à usage d’habitation. Cette répartition doit être opérée forfaitairement au regard des superficies affectées
à chacun de ces usages.
(130 à 180)
III. Ancienneté du local
190
Depuis le 1er janvier 2013, le bénéfice du crédit d’impôt est réservé aux seules
dépenses réalisées dans des logements achevés depuis plus de deux ans. Cette condition est appréciée à la date de début d'exécution des travaux.
La date d’achèvement du logement d’habitation s’entend de celle à laquelle l’état d’avancement
des travaux de construction est tel qu’il permet une utilisation du local conforme à l’usage prévu, c’est-à-dire, s’agissant d’une construction affectée à l’habitation, lorsqu’elle est habitable. Sur
la preuve et la notion d'achèvement, il convient de se reporter au BOI-IF-TFB-10-60-20.
En conséquence, depuis le 1er janvier 2013, les dépenses payées dans le cadre de
travaux réalisés dans un logement achevé depuis moins de deux ans, n’ouvrent plus droit au crédit d’impôt.
(200 à 210)
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-RICI-280-10-20
|
https://bofip.impots.gouv.fr/bofip/3886-PGP.html/identifiant=BOI-IR-RICI-280-10-20-20160630
|
2016-06-30 00:00:00
|
b06ea912f3e79d9b14d31bb56c35daad10cb3a0b3300a1509a32a6bdbbe3c806
|
[
-0.03874069079756737,
0.004802749492228031,
-0.03833441436290741,
0.04967251792550087,
0.022893961519002914,
-0.02443098835647106,
-0.012213342823088169,
-0.01381894014775753,
0.04647999629378319,
-0.07301516085863113,
-0.005556866992264986,
-0.06260981410741806,
-0.04533356428146362,
-0.007158143445849419,
-0.04160112887620926,
0.08661188185214996,
0.03215552866458893,
0.07468961924314499,
-0.02674304135143757,
0.040811195969581604,
0.0410701222717762,
-0.002001160755753517,
-0.040272798389196396,
0.011037103831768036,
-0.049129288643598557,
0.055656593292951584,
0.04845128953456879,
-0.053695034235715866,
0.010762892663478851,
0.05196520313620567,
-0.03538587689399719,
-0.024423731490969658,
0.0546242855489254,
0.09652809053659439,
0.013215920887887478,
-0.07776340842247009,
-0.00007603612175444141,
0.035470277070999146,
-0.016018711030483246,
0.011048009619116783,
-0.04341894015669823,
-0.005537185352295637,
0.02307027019560337,
0.07534917443990707,
0.014221344143152237,
0.018377916887402534,
-0.02830393984913826,
0.055462781339883804,
0.013979226350784302,
0.019194789230823517,
-0.029953209683299065,
0.02392982505261898,
0.04745274782180786,
-0.019458940252661705,
-0.014474992640316486,
0.05224698409438133,
-0.06221432983875275,
-0.025587037205696106,
0.11757892370223999,
-0.01123068481683731,
0.03535199910402298,
-0.0028729888144880533,
-0.0038942433893680573,
-0.0020361419301480055,
0.020030582323670387,
-0.01849481277167797,
0.013404332101345062,
-0.07316196709871292,
0.16088420152664185,
0.029332250356674194,
-0.007012562360614538,
0.0014533755602315068,
0.06341236084699631,
-0.007567478809505701,
0.04587223753333092,
0.07345770299434662,
-0.06898541748523712,
-0.042087335139513016,
-0.012812843546271324,
0.02267836406826973,
0.0005753879668191075,
-0.02958754450082779,
-0.020019790157675743,
0.030723663046956062,
-0.013261319138109684,
-0.032854292541742325,
0.02048695832490921,
-0.03572189062833786,
-0.0036904369480907917,
0.019373025745153427,
0.005687869153916836,
0.07216216623783112,
-0.019575973972678185,
0.028636109083890915,
-0.02272835560142994,
-0.006392308976501226,
-0.03232269361615181,
-0.04600087180733681,
0.04716770350933075,
0.041055016219615936,
-0.010054792277514935,
0.041519321501255035,
0.03441184014081955,
-0.04358676075935364,
0.05453496053814888,
-0.07668449729681015,
-0.03236326575279236,
0.0028522443026304245,
-0.011880883947014809,
-0.006095593329519033,
0.02381611056625843,
-0.0017888093134388328,
-0.015196206979453564,
-0.015333743765950203,
-0.047359649091959,
0.031022153794765472,
-0.007362572010606527,
0.020788129419088364,
0.029722951352596283,
0.03637583926320076,
-0.009892134927213192,
-0.029878269881010056,
0.003779845777899027,
-0.04597054421901703,
-0.07870262861251831,
0.0007940900977700949,
-0.03401285037398338,
-0.014615182764828205,
-0.05557871609926224,
-0.06703294813632965,
0.0378439761698246,
-0.025468895211815834,
0.021983664482831955,
-0.003011547727510333,
-0.02764238975942135,
-0.04489242658019066,
0.04868714138865471,
0.054165925830602646,
0.00915579590946436,
-0.06293150782585144,
-0.09473882615566254,
-0.03633465617895126,
-0.025007279589772224,
0.007681123446673155,
-0.03403317928314209,
0.0951218530535698,
-0.009561926126480103,
0.00896614883095026,
0.010247861966490746,
-0.042091310024261475,
0.020546097308397293,
0.002066673943772912,
0.05024029687047005,
0.005571166984736919,
0.025348592549562454,
-0.013722136616706848,
0.002564076567068696,
0.009902365505695343,
-0.03580214083194733,
-0.030120236799120903,
-0.008221988566219807,
0.08007455617189407,
0.05115461349487305,
-0.04147329926490784,
-0.020984051749110222,
-0.0038578833919018507,
0.055661238729953766,
0.0022289659827947617,
0.040416017174720764,
0.040491580963134766,
-0.053216516971588135,
0.017910674214363098,
-0.005338420160114765,
-0.005234370939433575,
-0.028955066576600075,
-0.10559692233800888,
-0.057871829718351364,
0.016500398516654968,
-0.06999439746141434,
0.1165923923254013,
-0.029110906645655632,
-0.03130480274558067,
0.02895270474255085,
-0.01894563063979149,
-0.011057641357183456,
-0.01854127086699009,
0.00941421464085579,
-0.061842940747737885,
-0.0506293848156929,
0.008378972299396992,
-0.018996596336364746,
0.025318965315818787,
-0.06104688346385956,
0.02264421619474888,
0.02765016071498394,
-0.03837380185723305,
-0.03338533267378807,
0.07837074249982834,
0.010942167602479458,
-0.003126111812889576,
0.03068782575428486,
0.02378241717815399,
0.005754097830504179,
0.006467878352850676,
-0.0214446559548378,
-0.005961327347904444,
-0.009589087218046188,
0.006283777300268412,
-0.028417812660336494,
-0.02635873667895794,
-0.002203116426244378,
0.016435882076621056,
0.013443470932543278,
0.05949565768241882,
-0.011098221875727177,
-0.018220633268356323,
-0.04552305489778519,
-0.00897125992923975,
0.056874554604291916,
-0.016297640278935432,
-0.0073713865131139755,
-0.004659184720367193,
-0.04844330996274948,
-0.012237277813255787,
0.036626603454351425,
0.005723333917558193,
-0.04477774351835251,
0.011201015673577785,
-0.03764010965824127,
-0.02483285218477249,
-0.004916363395750523,
-0.021634448319673538,
0.0344543531537056,
-0.014668098650872707,
0.006446590181440115,
-0.03927803784608841,
-0.045447491109371185,
0.0356026217341423,
-0.029378144070506096,
0.019785422831773758,
0.04895108938217163,
-0.04351375997066498,
0.025159938260912895,
0.02056773565709591,
0.05419207736849785,
-0.03436392545700073,
0.018028588965535164,
0.019121209159493446,
-0.05631699413061142,
0.07204650342464447,
-0.03423876315355301,
0.026610080152750015,
-0.054047875106334686,
0.04477498307824135,
-0.033403459936380386,
-0.040070079267024994,
0.09065026789903641,
0.036185916513204575,
0.028414050117135048,
-0.04176538065075874,
-0.05710382014513016,
-0.007860228419303894,
0.02933003008365631,
0.003073063213378191,
0.0004998730728402734,
-0.08561746031045914,
0.005610349588096142,
0.004969767294824123,
0.012051509693264961,
0.000632464187219739,
0.017257535830140114,
0.03640498220920563,
-0.0342336967587471,
0.015442125499248505,
0.01623097062110901,
-0.010303512215614319,
-0.07218712568283081,
-0.0021686572581529617,
0.00865747220814228,
0.024024832993745804,
0.06073378026485443,
-0.023342905566096306,
-0.04311351478099823,
-0.012426015920937061,
-0.009810682386159897,
-0.0003475370758678764,
0.027896814048290253,
-0.0030335220508277416,
-0.0400562584400177,
0.012159555219113827,
-0.023571327328681946,
-0.016791874542832375,
-0.0435420460999012,
0.046223562210798264,
0.0023435649927705526,
-0.024151626974344254,
-0.05041874572634697,
0.011511928401887417,
-0.05164305493235588,
-0.024597957730293274,
0.05581200122833252,
-0.028618020936846733,
-0.006560549605637789,
-0.05661960318684578,
-0.0012441880535334349,
-0.03248476982116699,
-0.04697556048631668,
-0.05740620195865631,
0.0093406792730093,
0.015966564416885376,
-0.0024012108333408833,
0.06659659743309021,
-0.0016120639629662037,
-0.05747820436954498,
-0.005730424076318741,
-0.04772500321269035,
0.003906566184014082,
0.060319192707538605,
-0.027007710188627243,
0.0071482365019619465,
-0.0020519657991826534,
0.07255332171916962,
-0.018186349421739578,
-0.010810633189976215,
0.023005064576864243,
-0.022251538932323456,
-0.006280155386775732,
0.03348514437675476,
-0.060818545520305634,
-0.025442320853471756,
0.014171014539897442,
0.02939048409461975,
0.015082589350640774,
-0.020391331985592842,
0.015602459199726582,
-0.030146701261401176,
0.05332890897989273,
-0.043589163571596146,
0.040274545550346375,
0.02960747294127941,
0.054614391177892685,
-0.020042644813656807,
-0.052238352596759796,
0.061561599373817444,
0.03633242845535278,
0.0047182063572108746,
-0.012746145017445087,
0.05607359856367111,
0.05754586309194565,
-0.022540200501680374,
-0.01759151741862297,
0.0031642033718526363,
-0.021399149671196938,
0.07521525025367737,
0.009003483690321445,
-0.030412783846259117,
0.006262272596359253,
0.004578395746648312,
-0.043819133192300797,
0.029185673221945763,
0.04771597683429718,
-0.01582331582903862,
-0.004379051737487316,
0.03458826243877411,
-0.008510362356901169,
-0.010486271232366562,
-0.014734183438122272,
-0.005100746639072895,
0.007528605405241251,
-0.007903405465185642,
-0.015330811962485313,
0.07610829174518585,
0.030119745060801506,
0.023484621196985245,
0.01874939538538456,
0.04959394410252571,
-0.014009891077876091,
0.0062783751636743546,
0.022363627329468727,
-0.01528995856642723,
-0.004816197790205479,
-0.007890199311077595,
0.012739964760839939,
0.0509692020714283,
0.014215676113963127,
0.016133708879351616,
0.02094212733209133,
-0.006731019821017981,
0.021970639005303383,
-0.0045274426229298115,
-0.024821240454912186,
0.0011060817632824183,
-0.01911727897822857,
0.0025605831760913134,
-0.004862303379923105,
-0.008674715645611286,
0.03495655208826065,
0.010896352119743824,
0.04782317206263542,
-0.013266345486044884,
-0.007843180559575558,
0.02513195015490055,
0.04292980581521988,
0.04829941317439079,
0.010780759155750275,
0.05186847597360611,
0.0038827811367809772,
-0.06601924449205399,
-0.002476003021001816,
0.02243349887430668,
0.05279199033975601,
-0.061148982495069504,
-0.00887835118919611,
-0.04002312570810318,
0.015055660158395767,
0.029192212969064713,
0.020991360768675804,
-0.0027592359110713005,
0.149667426943779,
-0.0575261153280735,
0.04473338648676872,
-0.0021474920213222504,
0.0097721628844738,
-0.004430464934557676,
-0.01538617629557848,
0.03160412237048149,
0.08398152887821198,
0.029374893754720688,
-0.008798200637102127,
0.008166292682290077,
-0.08641140162944794,
-0.03439238294959068,
0.013961689546704292,
-0.027909575030207634,
-0.025414902716875076,
-0.0019892228301614523,
-0.031681399792432785,
0.05199867859482765,
0.02515648677945137,
-0.005981984548270702,
-0.01641739159822464,
0.014831764623522758,
-0.0010876650922000408,
-0.10903114080429077,
-0.0016738212434574962,
-0.005054378416389227,
-0.019613856449723244,
-0.008590386249125004,
0.03145057335495949,
-0.007114923093467951,
0.0034349816851317883,
0.050113070756196976,
-0.018455324694514275,
-0.007621676195412874,
0.01356029137969017,
0.005801817402243614,
-0.0021155555732548237,
0.021289950236678123,
-0.03584481030702591,
0.011956767179071903,
0.0054758163169026375,
0.003101662965491414,
0.00007864092185627669,
-0.06425262242555618,
0.06118595972657204,
0.0030375178903341293,
0.009579747915267944,
0.013818125240504742,
-0.00015184134826995432,
-0.02915245294570923,
0.010794460773468018,
-0.03638573735952377,
-0.005836512893438339,
0.030888976529240608,
0.03781812638044357,
0.0033249168191105127,
0.08859438449144363,
0.06831192970275879,
-0.03551044315099716,
0.04243361949920654,
0.014979477971792221,
0.019199101254343987,
-0.005398385692387819,
-0.004870075266808271,
0.009318292140960693,
0.027539484202861786,
-0.016742665320634842,
-0.06507768481969833,
0.07492876052856445,
0.011403750628232956,
0.05807555466890335,
-0.017033109441399574,
-0.014697589911520481,
0.0015656560426577926,
0.02876671403646469,
0.010287769138813019,
0.01628420315682888,
-0.06260420382022858,
-0.015806470066308975,
-0.0033927904441952705,
-0.03496772050857544,
-0.044335994869470596,
0.008733400143682957,
0.030947234481573105,
-0.027466867119073868,
-0.021091828122735023,
0.024967022240161896,
0.032703351229429245,
0.042982686311006546,
-0.002039058366790414,
-0.07833181321620941,
-0.02717766910791397,
-0.07184472680091858,
-0.0743032768368721,
-0.004577687010169029,
0.014708435162901878,
-0.015471737831830978,
0.03494500368833542,
-0.04579043760895729,
0.02384570613503456,
-0.026901457458734512,
0.014628865756094456,
0.00832374393939972,
0.014912636019289494,
0.04232799634337425,
0.014996090903878212,
0.03153231739997864,
0.04028390347957611,
0.06678451597690582,
-0.025672078132629395,
-0.0321200005710125,
0.04912876710295677,
0.02316564880311489,
-0.01293976791203022,
0.04459061101078987,
0.02118527516722679,
0.011894223280251026,
0.07210499793291092,
-0.02084740251302719,
0.03513912484049797,
0.05178968235850334,
-0.000904424989130348,
-0.0010910069104284048,
-0.009517714381217957,
0.01946515589952469,
0.04533804953098297,
-0.007010527886450291,
-0.0011893459595739841,
-0.027367623522877693,
-0.05268053710460663,
0.028321925550699234,
0.031427450478076935,
0.003932609222829342,
0.0025095404125750065,
0.008698699995875359,
0.027337411418557167,
-0.03443320095539093,
-0.04829154908657074,
0.013390562497079372,
0.038161616772413254,
-0.007358948700129986,
-0.06916539371013641,
0.0016859282040968537,
0.045172110199928284,
-0.004220894537866116,
-0.005878735333681107,
0.024373933672904968,
-0.02883034758269787,
0.01725076697766781,
0.03691281005740166,
-0.03804972395300865,
-0.007953185588121414,
-0.0028544547967612743,
-0.03596854209899902,
-0.025401869788765907,
0.0173999834805727,
-0.036053549498319626,
-0.025922544300556183,
-0.05087418854236603,
0.02320706471800804,
-0.05291774123907089,
0.02241944894194603,
-0.0005317002069205046,
0.039892178028821945,
-0.03369227424263954,
0.013990050181746483,
-0.023666072636842728,
0.0698881670832634,
0.01320452056825161,
0.008157518692314625,
-0.041354142129421234,
0.04070654138922691,
0.00456016231328249,
0.0017060423269867897,
0.04161654785275459,
0.032756295055150986,
0.01358114555478096,
-0.015076672658324242,
-0.005602051969617605,
0.03463292866945267,
-0.015009282156825066,
-0.03247383236885071,
-0.0017467738362029195,
-0.01852145791053772,
0.023337002843618393,
0.06504247337579727,
0.06029236316680908,
-0.06537044048309326,
-0.03882096707820892,
0.05895419046282768,
-0.030988255515694618,
0.02118237502872944,
0.01285016443580389,
0.013136142864823341,
0.01998325251042843,
-0.004177781753242016,
-0.058109596371650696,
-0.03725997731089592,
-0.004194366745650768,
0.006459414958953857,
-0.024797014892101288,
-0.016983333975076675,
0.019046127796173096,
-0.017642708495259285,
-0.06060720607638359,
-0.00766669400036335,
0.01122451201081276,
-0.02334929071366787,
-0.01587139628827572,
-0.039599575102329254,
0.011812379583716393,
-0.02504141628742218,
0.027495132759213448,
-0.020652297884225845,
-0.029485521838068962,
-0.015766223892569542,
-0.012454480864107609,
-0.023572726175189018,
0.001790460548363626,
-0.05492568016052246,
-0.028923040255904198,
0.05112781375646591,
0.02078183740377426,
0.009664412587881088,
0.0222929697483778,
-0.018050599843263626,
0.01136326976120472,
0.020511716604232788,
-0.01322813332080841,
0.0194560419768095,
0.00315280444920063,
-0.000539251952432096,
0.050100065767765045,
-0.03956443816423416,
-0.014760668389499187,
-0.013913394883275032,
-0.01160067692399025,
-0.027040891349315643,
0.009224793873727322,
0.08490105718374252,
0.04038970544934273,
0.05416502803564072,
0.012521925382316113,
-0.02076864428818226,
-0.045570410788059235,
0.011479822918772697,
0.015748221427202225,
0.0901283398270607,
0.017984962090849876,
-0.055716995149850845,
-0.002923811785876751,
0.010716486722230911,
0.048546768724918365,
-0.04301624372601509,
-0.03482380509376526,
0.020212754607200623,
-0.023029407486319542,
-0.04499032348394394,
-0.015088407322764397,
0.06309335678815842,
-0.010336737148463726,
0.0032260289881378412,
-0.013356809504330158,
0.019998371601104736,
-0.006164692807942629,
-0.005314860492944717,
0.005210948642343283,
-0.003459108993411064,
-0.006879652384668589,
0.023060213774442673,
0.005995878949761391,
-0.004189584869891405,
0.033712320029735565,
0.03214890882372856,
0.03241509199142456,
-0.0072225118055939674,
0.029676713049411774,
0.03688731789588928,
0.012451508082449436,
-0.010786020196974277,
0.07570894807577133,
0.007553817238658667,
-0.02172381803393364,
-0.0007584959384985268,
0.027905231341719627,
-0.05575156211853027,
0.015567980706691742,
-0.029973838478326797,
0.01897214911878109,
0.02393374778330326,
0.026571020483970642,
0.024999301880598068,
0.017308741807937622,
0.046776264905929565,
-0.02734588459134102,
0.03162838891148567,
-0.042097967118024826,
0.04778352752327919,
0.027875909581780434,
0.03615259751677513,
-0.01687251590192318,
0.0684516578912735,
0.029460275545716286,
0.02520153857767582,
-0.03427225723862648,
0.023585930466651917,
-0.014421341940760612,
0.06388359516859055,
-0.035273823887109756,
0.03764180839061737,
0.005477047059684992,
0.0007044977392069995,
-0.058636151254177094,
0.0007540230290032923,
0.03132159635424614,
-0.0502532459795475,
0.00780464056879282,
-0.008159416727721691,
-0.026603877544403076,
-0.05240638926625252,
0.021262096241116524,
-0.046269793063402176,
0.013331061229109764,
-0.01762956939637661,
-0.036245182156562805,
0.020990919321775436,
-0.005925816483795643,
0.01988881826400757,
0.06684210896492004,
0.02265016734600067,
-0.05136221647262573,
-0.004419439937919378,
-0.029418841004371643,
-0.008047779090702534,
0.012773868627846241,
-0.007444285321980715,
-0.036874569952487946,
-0.007271806709468365,
-0.02657228149473667,
0.008426012471318245,
0.03896017372608185,
-0.08097866922616959,
0.04291677474975586,
-0.034799229353666306,
-0.0269076619297266,
-0.01860152743756771,
0.013340763747692108,
0.03365509212017059
] |
1
Il est rappelé (cf. BOI-BIC-PROV-20-10-40 n°s 70
et suiv.) que le Conseil d'État ne fait plus aux entreprises une
interdiction de principe de couvrir leurs charges normales et annuelles par des
provisions. Par ailleurs, la Haute Assemblée a assoupli sa position en ce qui
concerne le recours à des méthodes statistiques, acceptant le principe de
l'évaluation forfaitaire d'une provision dans la mesure où les éléments
statistiques permettent d'établir avec une approximation suffisante la perte à
couvrir (cf. BOI-BIC-PROV-20-10-20 n° 40).
10
Le présent titre est consacré à un examen détaillé de certaines provisions pour
risques et charges choisies parmi celles que les entreprises constituent le plus
fréquemment.
En ce qui concerne la distinction entre les provisions pour risques et charges
et les charges à payer, il convient de se reporter ci-avant
(BOI-BIC-PROV-10 n° 170 et suiv.).
20
Seront successivement abordées :
- les provisions pour risques (chapitre 1, cf.
BOI-BIC-PROV-30-10) ;
- les provisions pour charges (chapitre 2, cf.
BOI-BIC-PROV-30-20) ;
- les provisions pour charges afférentes aux immobilisations (chapitre 3, cf.
BOI-BIC-PROV-30-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PROV-30
|
https://bofip.impots.gouv.fr/bofip/3887-PGP.html/identifiant=BOI-BIC-PROV-30-20120912
|
2012-09-12 00:00:00
|
396558aecbaf6145c97bc61f4122e28a4eaa02a1254e33b0012d527cac04f655
|
[
-0.0899360403418541,
0.018404800444841385,
-0.029784465208649635,
0.03795083612203598,
-0.007570470683276653,
0.014139878563582897,
-0.016354447230696678,
-0.0013777195708826184,
0.054269175976514816,
-0.06854923814535141,
-0.008987955749034882,
0.0558382011950016,
-0.02074059657752514,
0.03299812227487564,
-0.021643513813614845,
0.03421251103281975,
0.09693753719329834,
0.08977405726909637,
-0.014510228298604488,
0.013500170782208443,
0.10345076769590378,
0.0866796225309372,
0.0026951583568006754,
0.026038464158773422,
0.024031201377511024,
0.033645160496234894,
0.012893835082650185,
-0.05861819535493851,
-0.03574958071112633,
-0.053777746856212616,
0.001339454553090036,
-0.08340105414390564,
0.00565860141068697,
0.09400980174541473,
0.05544264614582062,
-0.05812027305364609,
-0.03659803420305252,
0.031144650653004646,
0.048907842487096786,
0.0105143953114748,
-0.007907404564321041,
0.0026523233391344547,
0.003126702504232526,
0.021337110549211502,
0.033986303955316544,
0.04608234390616417,
-0.0604238286614418,
0.04697931930422783,
-0.05613032355904579,
0.06810032576322556,
-0.012218797579407692,
0.04651999473571777,
0.050241172313690186,
0.023161714896559715,
-0.0062032463029026985,
0.018451925367116928,
-0.10387030243873596,
0.02833927795290947,
0.10754719376564026,
-0.045621342957019806,
-0.010810243897140026,
-0.0028600965160876513,
-0.047025032341480255,
-0.03568388149142265,
0.032156117260456085,
-0.03874804079532623,
0.0209310594946146,
0.018764814361929893,
0.06277386844158173,
-0.008655809797346592,
-0.020150691270828247,
0.036699824035167694,
0.0003524408966768533,
0.06407696008682251,
0.04474049061536789,
0.05228705331683159,
0.044925518333911896,
0.007273097988218069,
-0.0025032279081642628,
0.012883882038295269,
-0.08233954757452011,
-0.015248993411660194,
0.06824226677417755,
0.028123697265982628,
-0.041661784052848816,
0.01714138686656952,
-0.013988612219691277,
0.03603614866733551,
0.03716915845870972,
0.04697667062282562,
0.004388543777167797,
0.048875629901885986,
-0.015652215108275414,
0.014602391980588436,
0.015587196685373783,
-0.0057300301268696785,
-0.019243447110056877,
0.04220451042056084,
0.05140797793865204,
0.06690951436758041,
0.018508458510041237,
0.03959085792303085,
0.038599178194999695,
-0.03960020840167999,
0.006397163029760122,
-0.04269561916589737,
-0.028789082542061806,
0.07301517575979233,
-0.016449226066470146,
-0.03718986734747887,
0.002722848206758499,
0.02746223844587803,
-0.05417397618293762,
-0.01288488321006298,
0.054217662662267685,
0.08668959885835648,
0.014489982277154922,
-0.042704612016677856,
-0.0038479275535792112,
0.05302807688713074,
0.022613944485783577,
0.004521547816693783,
0.012955033220350742,
-0.025468669831752777,
-0.13236305117607117,
0.011515271849930286,
0.00590155553072691,
-0.05246231332421303,
-0.009058855473995209,
-0.03196730464696884,
0.03276117891073227,
-0.002600331325083971,
-0.02359788492321968,
-0.0471484549343586,
-0.00019783017341978848,
-0.004053693264722824,
-0.004681824706494808,
0.06519052386283875,
0.0021131678950041533,
0.045485448092222214,
-0.007469395641237497,
0.01314592082053423,
-0.008434310555458069,
0.056514542549848557,
0.03636367246508598,
-0.00181268947198987,
-0.015846334397792816,
-0.056385062634944916,
0.05316943675279617,
-0.012300114147365093,
-0.03321247547864914,
0.01734817773103714,
0.003909651190042496,
-0.016003726050257683,
0.003464091569185257,
-0.0126573471352458,
-0.030983978882431984,
0.058794017881155014,
-0.01452240627259016,
-0.020240003243088722,
-0.002301254542544484,
-0.03065616823732853,
0.01774323172867298,
-0.06164194270968437,
-0.004747490864247084,
-0.06540082395076752,
-0.03276330977678299,
0.05606098100543022,
0.008349241688847542,
0.0006533925188705325,
-0.06744561344385147,
-0.022749491035938263,
0.032684892416000366,
0.006207835860550404,
0.0038909539580345154,
0.012590267695486546,
-0.04932283237576485,
0.05823506414890289,
-0.0638614296913147,
0.0873412936925888,
-0.020956311374902725,
-0.0641823261976242,
-0.02098924107849598,
0.0556192621588707,
0.028244050219655037,
0.0027668920811265707,
-0.04225420579314232,
-0.012924191541969776,
0.033938609063625336,
0.057136837393045425,
-0.02787240967154503,
-0.03546224534511566,
-0.06447084993124008,
0.01635754108428955,
0.0174180306494236,
-0.03455272689461708,
-0.06067579984664917,
0.01974581368267536,
0.028860023245215416,
0.02904028818011284,
0.0027715731412172318,
0.05705484375357628,
-0.02641717903316021,
0.024599259719252586,
0.04499476030468941,
-0.07854779809713364,
0.01576838828623295,
0.050502173602581024,
-0.016046777367591858,
0.03863227367401123,
0.05758412927389145,
-0.03963370993733406,
0.018782883882522583,
0.020479818806052208,
-0.02083366923034191,
-0.0432279147207737,
0.033642567694187164,
-0.023645862936973572,
-0.010689378716051579,
-0.07729753851890564,
-0.015536006540060043,
-0.051334697753190994,
-0.04715444892644882,
-0.05401495471596718,
0.021958090364933014,
0.02729123830795288,
-0.02168620564043522,
0.037343788892030716,
0.03308882564306259,
-0.06785674393177032,
0.030222631990909576,
-0.039876919239759445,
0.027467483654618263,
-0.05494794622063637,
0.04693321883678436,
-0.01977354660630226,
0.00486507173627615,
0.02118760533630848,
0.0044695185497403145,
0.08188633620738983,
0.004490664228796959,
-0.0013966322876513004,
0.008526694029569626,
0.036229223012924194,
0.045917246490716934,
-0.022438548505306244,
-0.02288071997463703,
-0.026037471368908882,
-0.015891456976532936,
0.03805141896009445,
-0.017493972554802895,
0.009938318282365799,
-0.06563197076320648,
0.08851148188114166,
-0.04616401717066765,
-0.03304433450102806,
0.0037067763041704893,
-0.00358193414285779,
-0.017214037477970123,
-0.03962166979908943,
-0.01428146567195654,
-0.02270575799047947,
-0.0007418164168484509,
-0.00599262909963727,
0.017409343272447586,
-0.0596756637096405,
0.033523090183734894,
0.027874669060111046,
-0.0512804239988327,
-0.050169672816991806,
-0.04342863708734512,
0.04459446668624878,
-0.02773515321314335,
0.044086258858442307,
-0.0217487420886755,
-0.0036888925824314356,
-0.0007246595923788846,
-0.011406236328184605,
0.073142409324646,
-0.004190987907350063,
0.020526515319943428,
0.02156957797706127,
-0.05299493670463562,
-0.010552695952355862,
-0.0380052849650383,
0.0019286781316623092,
0.020630015060305595,
-0.019601967185735703,
-0.005530107766389847,
0.04651346057653427,
-0.007037750445306301,
-0.04756918177008629,
-0.053492333739995956,
0.024756083264946938,
0.012164168991148472,
0.028216268867254257,
-0.011127635836601257,
0.048347651958465576,
-0.00602545915171504,
-0.0013602786930277944,
-0.07701941579580307,
0.008943524211645126,
-0.0033941606525331736,
0.03578847646713257,
-0.02920745126903057,
-0.018278922885656357,
0.002184829208999872,
-0.006097701843827963,
-0.0240615364164114,
0.04804552346467972,
-0.04413938149809837,
0.028069142252206802,
0.01488944236189127,
-0.05610233545303345,
0.05793740972876549,
-0.0018645721720531583,
0.04082412272691727,
-0.04311384633183479,
-0.07537765800952911,
-0.033727843314409256,
-0.05492516607046127,
-0.014372787438333035,
0.013858531601727009,
0.048144374042749405,
-0.006060784216970205,
-0.04163217544555664,
-0.012229776941239834,
0.022665761411190033,
-0.030064770951867104,
-0.007543995976448059,
-0.006346495822072029,
0.024460945278406143,
0.03195156902074814,
-0.04683408513665199,
0.026057783514261246,
0.06281591951847076,
0.029772819951176643,
-0.04216054454445839,
0.05387696623802185,
0.03640551492571831,
0.00032800750341266394,
0.022957906126976013,
-0.040143176913261414,
-0.037782713770866394,
0.05301517993211746,
-0.026890991255640984,
0.036612071096897125,
-0.02120267227292061,
0.018784403800964355,
-0.006767136976122856,
0.030137373134493828,
-0.014191340655088425,
0.04544737935066223,
0.043495260179042816,
0.02471967227756977,
0.028150977566838264,
-0.04707958921790123,
0.04381900280714035,
-0.0055559976026415825,
-0.005060008727014065,
-0.044880278408527374,
-0.03411772847175598,
-0.04612740874290466,
0.011086111888289452,
0.009646366350352764,
0.015948759391903877,
-0.0038198521360754967,
0.04929451644420624,
0.030429678037762642,
0.05829191580414772,
-0.029298879206180573,
0.006644765380769968,
0.04978291690349579,
0.04965856298804283,
-0.030981041491031647,
0.01885085366666317,
-0.0030887643806636333,
0.0539490282535553,
-0.0024171629920601845,
0.032308608293533325,
0.01432022824883461,
-0.04931395873427391,
0.05598539859056473,
-0.013508197851479053,
0.03821520879864693,
-0.009483498521149158,
-0.021408239379525185,
-0.06137480214238167,
-0.007238437887281179,
-0.0027352082543075085,
0.02672792598605156,
-0.006030023563653231,
-0.030550478026270866,
0.018900757655501366,
-0.0042714024893939495,
-0.008883447386324406,
0.039600469172000885,
0.020144227892160416,
-0.016076432541012764,
0.004979121033102274,
-0.024956146255135536,
0.04261530190706253,
0.04897333309054375,
-0.034877434372901917,
0.024419039487838745,
0.012939514592289925,
-0.032228048890829086,
-0.022345805540680885,
0.01730375736951828,
0.024513302370905876,
0.058074112981557846,
0.03550739213824272,
0.03457655757665634,
-0.012517961673438549,
0.052801117300987244,
0.012869399972259998,
-0.0020658208522945642,
0.08248715847730637,
0.15937167406082153,
-0.026535801589488983,
0.05705804005265236,
-0.018892530351877213,
-0.0015622954815626144,
-0.052761685103178024,
-0.017691798508167267,
-0.037928201258182526,
0.02313639409840107,
0.07241932302713394,
-0.029692325741052628,
0.016759395599365234,
-0.07800616323947906,
0.04527726396918297,
-0.00272365752607584,
0.026171404868364334,
-0.0296280849725008,
-0.0013640577672049403,
-0.023693926632404327,
-0.02742968313395977,
-0.0033749800641089678,
-0.03664707764983177,
0.011520144529640675,
0.04070102795958519,
0.0009247512207366526,
-0.05041004717350006,
0.027342794463038445,
-0.018032463267445564,
0.0034004671033471823,
0.08742830157279968,
0.018255237489938736,
0.020127996802330017,
-0.06564663350582123,
0.002229380654171109,
0.006781089585274458,
0.07074026763439178,
0.021512925624847412,
-0.015005715191364288,
-0.020263642072677612,
0.029109075665473938,
0.006806754041463137,
-0.032263558357954025,
-0.006912832614034414,
-0.08533593267202377,
-0.005796968936920166,
0.024586288258433342,
0.0581926554441452,
-0.0006269575678743422,
0.024202795699238777,
0.02212619036436081,
0.030319029465317726,
0.01736539416015148,
0.04666225612163544,
0.02623937837779522,
-0.008990886621177197,
0.0034022305626422167,
0.023648107424378395,
0.04253803566098213,
-0.021838432177901268,
0.04547993838787079,
-0.03187600523233414,
-0.0832870751619339,
0.048941031098365784,
0.01848508045077324,
-0.005962260998785496,
0.022096293047070503,
0.03117235377430916,
0.00474038440734148,
0.007315547671169043,
-0.03713352978229523,
0.01822821982204914,
-0.014174890704452991,
0.011442924849689007,
0.06614864617586136,
0.006857697851955891,
0.008563138544559479,
0.03266008198261261,
0.015083777718245983,
-0.016280634328722954,
-0.0061851684004068375,
-0.05209360644221306,
0.054495349526405334,
-0.03870893269777298,
-0.03949658200144768,
-0.02512035146355629,
0.01635727845132351,
0.018720300868153572,
-0.035800542682409286,
0.07106280326843262,
-0.07345770299434662,
0.02002796158194542,
-0.02252916432917118,
-0.038155294954776764,
-0.020745187997817993,
-0.00017147888138424605,
-0.03839524835348129,
-0.043637342751026154,
-0.03623826429247856,
-0.054746754467487335,
-0.03274872153997421,
-0.034049417823553085,
0.035075679421424866,
-0.011990956962108612,
0.01405690424144268,
-0.007312669884413481,
-0.004759801086038351,
0.023435385897755623,
-0.012879795394837856,
-0.025771833956241608,
-0.011391231790184975,
0.04440906643867493,
0.035019516944885254,
-0.027282554656267166,
0.0034635094925761223,
0.0236038938164711,
0.026532024145126343,
0.0048743560910224915,
0.008517849259078503,
0.03808736428618431,
0.03922324627637863,
0.040419574826955795,
0.008313830941915512,
-0.1104346215724945,
-0.014135182835161686,
0.04385187104344368,
-0.007463558577001095,
-0.032060712575912476,
0.005911251995712519,
0.0016144398832693696,
-0.010826267302036285,
-0.01633705198764801,
-0.020461391657590866,
0.03625794127583504,
0.05121421813964844,
0.046929195523262024,
-0.022425757721066475,
-0.042597364634275436,
-0.07176746428012848,
0.03756021335721016,
-0.009953332133591175,
-0.03318438678979874,
0.0227395948022604,
-0.035477541387081146,
0.0205873753875494,
-0.005135832354426384,
0.005676800850778818,
0.002863307250663638,
0.007103818003088236,
-0.010582351125776768,
0.004384464118629694,
0.0020314811263233423,
-0.006305968388915062,
0.01849294826388359,
0.02057274430990219,
-0.013650605455040932,
-0.013352317735552788,
-0.04498347267508507,
0.033111996948719025,
0.0002549833443481475,
-0.03221021220088005,
-0.025811508297920227,
0.04650702327489853,
-0.02824646793305874,
-0.02703687734901905,
-0.00576049042865634,
0.030807295814156532,
-0.010842121206223965,
0.03574329614639282,
-0.07611086964607239,
-0.020865313708782196,
-0.041858624666929245,
-0.002326409798115492,
-0.04608617350459099,
0.015824811533093452,
0.06560058891773224,
0.013149949721992016,
0.0185577142983675,
-0.013694103807210922,
-0.0022941085044294596,
-0.031586457043886185,
0.022251754999160767,
-0.008309885859489441,
0.01155127678066492,
-0.03418586030602455,
-0.023431824520230293,
-0.02507290430366993,
0.009021338075399399,
0.027140533551573753,
0.0031559893395751715,
-0.053815096616744995,
-0.026209110394120216,
0.014506635256111622,
-0.039315421134233475,
0.03514772281050682,
0.014117073267698288,
0.02810482867062092,
0.009012998081743717,
0.015429235994815826,
-0.035343971103429794,
-0.04589559882879257,
0.03092779964208603,
-0.015134493820369244,
-0.0103679234161973,
0.0178705845028162,
-0.04479346424341202,
0.049135830253362656,
0.020183740183711052,
0.04084974527359009,
-0.02919582836329937,
-0.03716162219643593,
-0.07585395127534866,
-0.020438792183995247,
-0.02716747112572193,
0.04877211153507233,
0.027611058205366135,
-0.03519408032298088,
-0.04511769115924835,
0.003567297710105777,
-0.001747674192301929,
-0.04174867644906044,
0.0020962911657989025,
-0.06751066446304321,
-0.0315164290368557,
0.02400203049182892,
-0.01648750714957714,
0.003002978628501296,
0.018576165661215782,
-0.017406070604920387,
0.011697525158524513,
0.027855634689331055,
-0.005406123585999012,
0.030554981902241707,
0.022281868383288383,
-0.029368354007601738,
0.021325161680579185,
-0.03170420974493027,
-0.0053344531916081905,
0.005687484983354807,
0.008595208637416363,
-0.020800884813070297,
-0.001623415038920939,
0.04873688146471977,
0.03833049535751343,
0.015322242863476276,
0.02564195916056633,
-0.04600764065980911,
-0.05172951519489288,
0.010840833187103271,
0.018588529899716377,
0.03097199648618698,
0.045335181057453156,
-0.009444786235690117,
0.013630343601107597,
-0.0056868670508265495,
-0.026426035910844803,
-0.04054054245352745,
-0.017136653885245323,
0.0031536046881228685,
-0.014432499185204506,
-0.0065979803912341595,
-0.02910981886088848,
-0.031026115640997887,
0.04742088168859482,
0.0034974967129528522,
0.003527614288032055,
0.021531622856855392,
-0.05475326627492905,
-0.04994664341211319,
-0.03222725912928581,
0.003043369622901082,
0.03106108121573925,
0.015179709531366825,
-0.02061511017382145,
0.00215168297290802,
-0.023578718304634094,
0.0026964107528328896,
0.013579612597823143,
-0.019777828827500343,
-0.02154349721968174,
-0.002058883663266897,
-0.01509987935423851,
0.020989596843719482,
0.004599648993462324,
-0.000134129062644206,
-0.03967956453561783,
0.011340188793838024,
0.0021663224324584007,
0.0414348803460598,
0.020083453506231308,
-0.022487852722406387,
0.010421241633594036,
0.005887692328542471,
-0.022206006571650505,
-0.005036333575844765,
-0.016876958310604095,
0.021781697869300842,
-0.036949340254068375,
-0.011526999995112419,
0.004348977468907833,
0.019611932337284088,
0.07279844582080841,
0.04663271829485893,
0.0123066371306777,
0.024872584268450737,
-0.007479921914637089,
0.012537586502730846,
0.00187710952013731,
0.01481084618717432,
-0.001087299664504826,
0.07056108117103577,
-0.03858937695622444,
-0.039193861186504364,
-0.043642591685056686,
-0.025557655841112137,
0.010155744850635529,
-0.005915031302720308,
0.013415800407528877,
-0.0729861631989479,
0.021324239671230316,
-0.010099674575030804,
-0.018859513103961945,
-0.02309299446642399,
0.013592367060482502,
-0.024877209216356277,
-0.011697696521878242,
-0.005640608724206686,
-0.045671142637729645,
0.04441501200199127,
-0.028421537950634956,
0.010621394030749798,
-0.026673797518014908,
0.035013217478990555,
-0.04003819450736046,
0.013564174994826317,
0.013990618288516998,
0.016989901661872864,
0.011772528290748596,
-0.014676900580525398,
0.023196185007691383,
0.034706033766269684,
-0.038960594683885574,
0.02382095716893673,
-0.027394987642765045,
-0.026369303464889526,
0.0445367731153965,
-0.027468053624033928,
-0.021411042660474777,
0.016107793897390366,
-0.02570551633834839,
-0.04721470922231674
] |
1
Les provisions, destinées à faire face à la dépréciation non irrémédiable de
certains postes de l'actif immobilisé ou non (stocks, créances, valeurs
mobilières), seront abordées dans l'ordre suivant :
- provisions pour dépréciation des immobilisations (chapitre 1, cf.
BOI-BIC-PROV-40-10) ;
- provisions pour stocks et en cours et provisions sur créances douteuses ou
litigieuses (chapitre 2, cf. BOI-BIC-PROV-40-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PROV-40
|
https://bofip.impots.gouv.fr/bofip/3894-PGP.html/identifiant=BOI-BIC-PROV-40-20120912
|
2012-09-12 00:00:00
|
b71d394481c858f2e7a72bf3c5617cf6555eb58ee97d0caa93e84f964f15bd50
|
[
-0.09725166857242584,
-0.005558089818805456,
-0.061414867639541626,
0.053148768842220306,
0.014187050983309746,
-0.028998449444770813,
-0.054725028574466705,
0.028976555913686752,
0.06306221336126328,
-0.00215423502959311,
-0.0409565344452858,
0.039181649684906006,
-0.0264833252876997,
-0.007246808614581823,
-0.018099183216691017,
0.035026535391807556,
0.032920073717832565,
0.0005861851968802512,
0.037665776908397675,
0.033496614545583725,
0.1049153283238411,
0.09170208126306534,
0.026504389941692352,
-0.005561173893511295,
0.0015802457928657532,
0.05662873014807701,
0.009644884616136551,
-0.04919103905558586,
0.012171238660812378,
0.05341782048344612,
0.010835581459105015,
-0.06487498432397842,
0.020921381190419197,
0.05978686362504959,
0.007212575525045395,
-0.001433448283933103,
0.020881516858935356,
-0.009346761740744114,
0.003605953883379698,
-0.03375778719782829,
-0.012194056063890457,
-0.018338683992624283,
-0.0019303516019135714,
-0.04623531177639961,
0.054696086794137955,
-0.020405717194080353,
-0.0014769306872040033,
-0.00023290366516448557,
0.007346669677644968,
0.05130317062139511,
-0.02483326569199562,
0.011408151127398014,
0.01684020832180977,
0.03555016219615936,
-0.010188824497163296,
-0.005431893281638622,
-0.1509011685848236,
0.04687172546982765,
0.09528324753046036,
-0.037370309233665466,
0.01798199862241745,
-0.002694453112781048,
-0.017684152349829674,
-0.10341405868530273,
0.00701757799834013,
0.009096977300941944,
0.042060740292072296,
-0.02269197441637516,
0.11674728989601135,
0.06111801788210869,
-0.020549479871988297,
0.00818645115941763,
0.04933081939816475,
0.05546841770410538,
0.08586767315864563,
0.09181523323059082,
0.035624634474515915,
0.018300404772162437,
0.04791834577918053,
-0.0010702236322686076,
-0.05007969215512276,
-0.001110454206354916,
0.08103640377521515,
0.04554975405335426,
-0.0007823191699571908,
-0.008371744304895401,
0.02256680652499199,
0.004532167688012123,
0.017365021631121635,
-0.008660710416734219,
-0.015337629243731499,
0.04384896159172058,
0.03754308447241783,
0.04327346384525299,
0.0034411761444061995,
0.06560216099023819,
-0.03063402697443962,
0.032027944922447205,
0.05061974748969078,
-0.0030258912593126297,
-0.05444535240530968,
0.05747644603252411,
0.03602853789925575,
-0.04853106662631035,
0.02304709702730179,
-0.015227275900542736,
0.016825232654809952,
0.023048656061291695,
-0.08039248734712601,
-0.00957518257200718,
0.029804084450006485,
-0.01671946421265602,
-0.05789995938539505,
-0.014559576287865639,
0.005772142671048641,
0.03609718382358551,
-0.02434474229812622,
-0.03196652978658676,
0.028550880029797554,
0.045446254312992096,
0.02119974046945572,
-0.03317304700613022,
-0.01733323745429516,
0.0204500462859869,
-0.10413379222154617,
0.0001631710765650496,
-0.01661698706448078,
-0.011484398506581783,
-0.020905354991555214,
0.01291428692638874,
0.05856001004576683,
0.0018159615574404597,
0.06204082816839218,
-0.08242516219615936,
-0.0013988757273182273,
-0.030526621267199516,
-0.0013176873326301575,
0.049542490392923355,
0.04745494946837425,
-0.037140633910894394,
-0.03747465834021568,
0.04468349739909172,
-0.03915191441774368,
0.04634195938706398,
-0.0016440292820334435,
0.06606714427471161,
-0.06174445152282715,
0.008114512078464031,
0.05209829658269882,
-0.007451380603015423,
-0.03271336853504181,
0.022507183253765106,
0.020932521671056747,
-0.0035476665943861008,
0.018072517588734627,
0.017603060230612755,
0.025958895683288574,
0.06303073465824127,
-0.024325519800186157,
-0.024420583620667458,
0.02549705281853676,
0.03604333847761154,
0.08852437138557434,
0.004646225366741419,
-0.04229305684566498,
-0.03123214840888977,
-0.020095329731702805,
0.0017408457351848483,
0.028295990079641342,
0.010707645677030087,
-0.046165112406015396,
-0.006517037283629179,
0.02017136663198471,
-0.008559201844036579,
-0.029697289690375328,
-0.007436916697770357,
-0.021659698337316513,
0.020324403420090675,
-0.06165330857038498,
0.08484648168087006,
-0.007469362113624811,
-0.055209677666425705,
0.007943924516439438,
-0.010061506181955338,
0.050673894584178925,
0.040551748126745224,
-0.0163978710770607,
0.030398713424801826,
0.0036860588006675243,
-0.014811643399298191,
-0.019526559859514236,
-0.04572494328022003,
-0.08214094489812851,
0.04081936180591583,
0.0305885449051857,
-0.017661312595009804,
-0.04283154755830765,
0.004175225272774696,
0.04322474077343941,
0.01587463542819023,
0.024902457371354103,
0.023858798667788506,
-0.02112703211605549,
0.005507126450538635,
0.016944769769906998,
-0.04970930144190788,
0.03861870616674423,
-0.017550475895404816,
-0.029767336323857307,
-0.004678064025938511,
0.05872993916273117,
0.005144687835127115,
-0.006812149193137884,
0.012913214974105358,
-0.03953712806105614,
-0.033166445791721344,
-0.04480316489934921,
-0.001981135690584779,
0.017579149454832077,
0.04747818037867546,
-0.017152749001979828,
-0.05253361910581589,
-0.01636318303644657,
-0.06884369999170303,
0.02214895375072956,
0.013073910027742386,
0.0037521657068282366,
0.04891263321042061,
0.05322449281811714,
-0.08466371148824692,
0.01506293285638094,
-0.04849817603826523,
0.015844998881220818,
-0.022251645103096962,
0.011654467321932316,
0.012684131041169167,
0.015065271407365799,
-0.0013589984737336636,
-0.03795820474624634,
0.030465520918369293,
0.010982207953929901,
-0.015544676221907139,
0.006055471953004599,
0.050555095076560974,
0.03370039910078049,
0.006662698462605476,
0.01108864787966013,
0.019569912925362587,
-0.009079260751605034,
-0.0034852507524192333,
-0.019600694999098778,
0.03900084272027016,
-0.021717911586165428,
0.005630494561046362,
-0.011693103238940239,
-0.004305918700993061,
0.014401240274310112,
-0.015705924481153488,
0.02857496216893196,
-0.008534779772162437,
0.0035451562143862247,
-0.013133619911968708,
-0.041380804032087326,
0.00993308238685131,
0.014294966123998165,
-0.09898881614208221,
0.06280367076396942,
0.014394975267350674,
0.009455918334424496,
-0.04252958297729492,
-0.008261001668870449,
0.01726054586470127,
0.015017428435385227,
0.05795350298285484,
-0.10010945796966553,
0.02717597596347332,
-0.0340416245162487,
-0.030441569164395332,
0.05678408965468407,
-0.0017219837754964828,
0.03463977202773094,
0.024679919704794884,
-0.09775522351264954,
-0.050218045711517334,
-0.03404897823929787,
0.01757686212658882,
0.00005237273217062466,
-0.04589999094605446,
0.02473871409893036,
0.05351821705698967,
-0.056049179285764694,
-0.013238050974905491,
-0.019727256149053574,
0.06691793352365494,
-0.0010272503132000566,
0.022340787574648857,
0.028667669743299484,
0.056405384093523026,
0.02948608435690403,
-0.00473274989053607,
-0.04541236162185669,
0.01074179820716381,
0.025341274216771126,
-0.016148488968610764,
-0.030772065743803978,
-0.05045586824417114,
-0.020801546052098274,
-0.02704113908112049,
-0.0015467689372599125,
0.040331657975912094,
-0.021383117884397507,
0.029794884845614433,
-0.02721678838133812,
-0.001334235304966569,
0.009653203189373016,
-0.028226710855960846,
0.031214827671647072,
0.03777126595377922,
-0.08118775486946106,
-0.03278351575136185,
-0.022628962993621826,
0.017998041585087776,
0.002482246607542038,
0.025789804756641388,
0.01522773876786232,
-0.035282690078020096,
-0.013317443430423737,
0.01686536893248558,
-0.017162496224045753,
-0.010889977216720581,
-0.02913050353527069,
0.03318307548761368,
0.029950730502605438,
-0.02553011104464531,
0.015940198674798012,
0.07247067242860794,
0.0763256698846817,
-0.01768195629119873,
0.010278494097292423,
0.016520651057362556,
0.018665185198187828,
-0.0075118690729141235,
-0.06948716193437576,
-0.041399065405130386,
0.02740250900387764,
0.006277170963585377,
-0.0100681371986866,
0.0015292464522644877,
-0.0040476880967617035,
-0.021051501855254173,
-0.031206190586090088,
-0.007258045487105846,
0.03394604101777077,
0.0482865646481514,
0.024906087666749954,
-0.0291739534586668,
-0.013595371507108212,
0.006339444313198328,
-0.0338299460709095,
-0.0015873262891545892,
-0.030704336240887642,
-0.01802043430507183,
-0.009170155972242355,
-0.0039748745039105415,
-0.008779075928032398,
0.027480896562337875,
-0.04425838589668274,
0.02111930027604103,
-0.02337498962879181,
0.018551092594861984,
-0.020667709410190582,
0.020847877487540245,
0.0017284072237089276,
0.06365512311458588,
-0.047258660197257996,
0.04745876044034958,
-0.03372785076498985,
0.014345331117510796,
0.012882103212177753,
0.020131021738052368,
0.005494481418281794,
-0.08520779758691788,
0.04653516039252281,
-0.005917131435126066,
0.01801151968538761,
0.0031313770450651646,
-0.003912441898137331,
-0.01609897054731846,
0.032597947865724564,
0.002948444103822112,
-0.006053953897207975,
-0.033174026757478714,
-0.020552504807710648,
0.024107052013278008,
0.01842871680855751,
-0.040718235075473785,
0.06845470517873764,
0.04240775480866432,
-0.031426724046468735,
0.021287765353918076,
-0.016649920493364334,
0.014380265958607197,
0.024240538477897644,
0.01179636362940073,
0.02238045632839203,
0.057620592415332794,
0.023201335221529007,
-0.05437071621417999,
0.030751310288906097,
0.05488390475511551,
0.04693794250488281,
0.025120092555880547,
0.0649992898106575,
-0.08314446359872818,
-0.0008964972221292555,
0.016141964122653008,
0.012744277715682983,
0.03855811059474945,
0.15669752657413483,
0.011269855313003063,
0.05490317940711975,
0.007483378518372774,
0.022730788215994835,
0.020675787702202797,
-0.00940778385847807,
-0.003316286951303482,
0.02003699727356434,
0.0004926579422317445,
-0.0019279599655419588,
0.027769409120082855,
-0.019218744710087776,
0.06296824663877487,
-0.03656266629695892,
0.021855011582374573,
-0.043243952095508575,
-0.03356519341468811,
-0.055782660841941833,
-0.0494169183075428,
0.019416723400354385,
-0.039216551929712296,
-0.015380164608359337,
0.04486865550279617,
0.02480585128068924,
-0.04494357109069824,
0.05071987584233284,
-0.04240663722157478,
-0.02589445747435093,
0.018021997064352036,
-0.001476001925766468,
-0.005393890663981438,
-0.028622934594750404,
0.05628180131316185,
0.014431697316467762,
0.002263972768560052,
0.050719253718853,
0.040626510977745056,
-0.03302599489688873,
0.01846879906952381,
0.010084862820804119,
-0.023107480257749557,
0.008889349177479744,
-0.026007063686847687,
0.013966979458928108,
0.013476243242621422,
0.04089245945215225,
-0.010651144199073315,
0.002534864004701376,
0.023081837221980095,
-0.02311822958290577,
0.015400129370391369,
0.025112906470894814,
0.0462958887219429,
0.0038965882267802954,
0.026186417788267136,
-0.01596929505467415,
0.07475631684064865,
-0.025050584226846695,
0.025644849985837936,
0.020360758528113365,
-0.05777330696582794,
0.06498383730649948,
0.005906968843191862,
-0.00022874298156239092,
-0.018213583156466484,
0.007121937349438667,
0.018067365512251854,
-0.0044906469993293285,
-0.07898976653814316,
0.005586148705333471,
0.001064110896550119,
-0.006578393746167421,
-0.015625152736902237,
-0.02892390638589859,
0.023116271942853928,
0.031956080347299576,
0.03102276287972927,
-0.016100654378533363,
-0.019259560853242874,
-0.016217848286032677,
0.008842040784657001,
-0.009430726990103722,
-0.04334313049912453,
0.01490249764174223,
0.02616117335855961,
0.06819108873605728,
-0.02585163339972496,
0.11426607519388199,
-0.0507764033973217,
0.03593862056732178,
-0.028352657333016396,
-0.06696393340826035,
-0.014391266740858555,
0.017899122089147568,
-0.05698656290769577,
-0.03939719870686531,
-0.015868810936808586,
-0.09067971259355545,
0.0005200332961976528,
-0.014535407535731792,
-0.005660250782966614,
0.035214345902204514,
0.03641470894217491,
0.029357243329286575,
0.0066557275131344795,
-0.01001493725925684,
-0.03506770357489586,
0.011786450631916523,
0.011970494873821735,
0.0069031487219035625,
0.021082213148474693,
-0.02498837187886238,
-0.004126771353185177,
0.0063451430760324,
0.015831533819437027,
-0.01389055885374546,
0.04125821962952614,
0.005609671585261822,
0.025727655738592148,
0.03644738718867302,
0.027424372732639313,
-0.060759034007787704,
-0.020239396020770073,
0.02027723751962185,
-0.0033929527271538973,
0.01755506359040737,
0.015160092152655125,
0.042642366141080856,
0.02436244487762451,
-0.025909772142767906,
-0.025022441521286964,
-0.03152886778116226,
0.07433030009269714,
0.028903165832161903,
-0.02879292145371437,
-0.06656225025653839,
-0.10173975676298141,
0.01264574471861124,
-0.014076372608542442,
-0.01996617019176483,
0.02357940375804901,
0.00706231314688921,
0.04028995707631111,
-0.004454868845641613,
0.00021021408610977232,
0.02001119591295719,
0.05509438365697861,
-0.023604873567819595,
0.021685834974050522,
-0.023829398676753044,
0.002134128473699093,
0.03266483172774315,
0.05432465299963951,
0.03614087402820587,
-0.025971747934818268,
0.0014349520206451416,
0.011567240580916405,
-0.013025084510445595,
-0.0016687168972566724,
-0.003040198003873229,
0.023440320044755936,
-0.018505824729800224,
0.04459327459335327,
-0.007730008102953434,
0.008793645538389683,
-0.02212141640484333,
0.016818424686789513,
-0.06200423464179039,
0.04815038666129112,
-0.03932475298643112,
-0.03294946253299713,
-0.024315252900123596,
0.05570930615067482,
0.01368077751249075,
0.02127009816467762,
0.0018996415892615914,
0.014377652667462826,
-0.049143243581056595,
0.02104712650179863,
-0.001247622538357973,
-0.03999842330813408,
0.037217527627944946,
-0.03952011466026306,
-0.04580283537507057,
-0.00012008423800580204,
0.029294006526470184,
0.032543472945690155,
-0.061431366950273514,
-0.06752225011587143,
-0.025513196364045143,
0.004591985605657101,
-0.010602300986647606,
-0.017113162204623222,
0.007329397369176149,
0.024800829589366913,
-0.01052424032241106,
0.02423543483018875,
-0.02580748125910759,
-0.04854488745331764,
-0.022086502984166145,
0.03988780453801155,
-0.029670510441064835,
0.021780597046017647,
-0.0019070265116170049,
-0.04955879971385002,
-0.0158179122954607,
0.020839286968111992,
-0.038640283048152924,
-0.04730520024895668,
-0.04521805793046951,
-0.02748137339949608,
-0.04348170384764671,
-0.0002443364355713129,
0.005904127843677998,
-0.03902170807123184,
-0.06601285189390182,
0.0046963877975940704,
-0.022732138633728027,
-0.06533640623092651,
-0.01743566058576107,
-0.03482430800795555,
-0.04234633594751358,
-0.053880177438259125,
-0.019427822902798653,
-0.032933447510004044,
0.025879420340061188,
-0.020332956686615944,
0.015212631784379482,
0.018763769418001175,
-0.0074723754078149796,
0.05027122050523758,
0.000809838529676199,
-0.05608519911766052,
-0.01898786798119545,
-0.013890677131712437,
-0.006349299568682909,
0.009604248218238354,
-0.059567101299762726,
-0.0661708191037178,
0.031484853476285934,
0.03485839068889618,
0.024546857923269272,
0.029949456453323364,
0.024685824289917946,
-0.05527447909116745,
-0.05242953822016716,
0.0023580596316605806,
0.02799156866967678,
0.023743057623505592,
0.031048385426402092,
0.0011161935981363058,
-0.009575726464390755,
-0.010936994105577469,
0.005759979132562876,
0.04029896482825279,
0.02973826602101326,
-0.0027166542131453753,
-0.015993142500519753,
-0.040543705224990845,
-0.06618741154670715,
0.04582411050796509,
-0.022916357964277267,
0.005683429539203644,
-0.0042282030917704105,
0.01616799645125866,
-0.013286269269883633,
-0.014289586804807186,
-0.005521266721189022,
0.014114432968199253,
0.01377797033637762,
0.013204773887991905,
-0.004599436651915312,
-0.018121298402547836,
0.022856593132019043,
0.003830088535323739,
0.03003053367137909,
-0.012071358039975166,
0.03883436694741249,
0.027770116925239563,
-0.014025748707354069,
0.021635880693793297,
0.0005640531308017671,
0.04087672382593155,
-0.09273397922515869,
-0.010160224512219429,
0.01344395149499178,
0.010852385312318802,
-0.018687620759010315,
-0.03361125290393829,
0.012424612417817116,
-0.02837425097823143,
-0.001763475127518177,
-0.0071428013034164906,
0.03857134282588959,
-0.004011134151369333,
-0.02638568915426731,
-0.018651073798537254,
-0.01677667908370495,
0.013853187672793865,
0.07116804271936417,
0.018433338031172752,
0.008171209134161472,
0.033560860902071,
-0.009154883213341236,
-0.0015328237786889076,
0.011719001457095146,
-0.012436313554644585,
0.02465345896780491,
0.08577585220336914,
0.005296745803207159,
-0.0455927737057209,
-0.04298096150159836,
0.01738026738166809,
-0.02361597865819931,
-0.03453294187784195,
0.026611244305968285,
-0.04812634363770485,
0.004404871258884668,
-0.028805799782276154,
-0.02155032567679882,
-0.036824341863393784,
-0.00150378851685673,
-0.03695472329854965,
0.013721122406423092,
-0.027238011360168457,
-0.02477368153631687,
0.015978697687387466,
-0.006791566964238882,
-0.012233678251504898,
0.004713808186352253,
0.05322159454226494,
-0.004712675232440233,
0.02292054146528244,
-0.010524100624024868,
0.012273956090211868,
0.019150929525494576,
-0.006211884785443544,
-0.003515605116263032,
0.042770884931087494,
-0.08096545189619064,
0.005461527965962887,
-0.016493750736117363,
-0.029365533962845802,
0.10002411901950836,
-0.051198624074459076,
-0.036264654248952866,
-0.019217828288674355,
-0.003001355566084385,
0.010686327703297138
] |
1
L'examen des documents fiscaux ou comptables, produits par les contribuables, ne permet pas
toujours de déceler certaines infractions ou dissimulations.
Les agents des impôts sont donc autorisés à procéder à des contrôles portant sur des objets ou
marchandises détenus par les contribuables, lorsque la fabrication, la production, la détention, la circulation, le commerce ou la consommation de ces biens a une incidence sur les impôts, droits ou
taxes ou est soumis à une formalité.
Ces contrôles matériels sont effectués :
- soit dans le cadre d'une procédure de vérification de la sincérité des énonciations portées
dans les déclarations souscrites par les contribuables ;
- soit, en ce qui concerne les impôts, droits ou taxes qui ne sont pas liquidés au vu d'une
déclaration produite selon une périodicité fixe et régulière, en application de dispositions spécifiques qui habilitent les agents des impôts à intervenir sur la voie publique et, dans certains cas,
dans les locaux professionnels ou d'habitation des personnes.
Par ailleurs,
l'article L16 B du LPF accorde aux agents des impôts, sous le contrôle de l'autorité judiciaire, un droit de visite et
de saisie concernant la recherche des infractions en matière d'impôt sur le revenu ou sur les bénéfices ou en matière de TVA (cf.
BOI-CF-COM-20-20).
Enfin, dans le cadre du droit d'enquête (cf.
BOI-CF-COM-20-10) et du droit de contrôle des entrepôts(cf. BOI-TVA-PROCD), les agents des impôts peuvent procéder à
la constatation matérielle des éléments physiques de l'exploitation (LPF, art. L80 K).
I. Contrôles matériels effectués lors des vérifications de comptabilité
10
Le droit de procéder, lors des vérifications de comptabilité, à des contrôles matériels portant
sur des marchandises ou biens que les contribuables ont déclaré détenir résulte des articles
L47,
R*13-1 et R13-2 du LPF.
20
L'article R*13-1 du LPF prévoit que les
vérifications de comptabilité comportent notamment l'examen de la régularité, de la sincérité et du caractère probant de la comptabilité, à l'aide particulièrement des renseignements recueillis à
l'occasion de l'exercice du droit de communication et de contrôles matériels.
30
L'article
R13-2 du LPF donne aux agents la possibilité d'effectuer toutes vérifications et tous contrôles nécessaires à
l'assiette et au contrôle de la TVA lorsqu'ils interviennent chez les personnes assujetties à cet impôt à raison d'une activité de production ou de fabrication.
40
Ces opérations ne peuvent être effectuées que dans les locaux professionnels affectés :
- soit à la fabrication ou à la production ;
- soit au logement ou à la transformation des marchandises, qu'il s'agisse de marchandises
extraites ou fabriquées par la personne faisant l'objet du contrôle, ou de marchandises reçues par celle-ci, grevées de la taxe, en vue de la revente en l'état.
50
Enfin, des constatations matérielles peuvent être opérées en cas de contrôle inopiné visé à
l'article
L47 du LPF (cf. BOI-CF-PGR-20-10-I-B-1-c).
II. Autres contrôles matériels
60
Le contrôle d'un certain nombre d'impôts, droits ou taxes spécifiques, assis sur des éléments
matériels (puissance fiscale, etc.) ou rendus exigibles par la réalisation d'une opération déterminée (mise en circulation de marchandises par exemple), nécessite que les agents des impôts soient en
mesure d'apprécier la réalité matérielle de ces éléments ou faits.
70
En outre, afin d'éviter que des recettes ou bénéfices soient soustraits à l'impôt,
l'obligation d'établir, de détenir ou de délivrer des documents particuliers (billetterie par exemple) incombe à certaines personnes qui doivent justifier de la régularité de leur situation à cet
égard.
80
Ces contrôles matériels peuvent être exercés :
- sur la voie publique et dans les lieux publics ;
- dans les locaux des personnes, lorsque les agents des impôts recherchent des infractions aux
dispositions du III de
l'article
298 bis du CGI et de
l'article
290 quater
du
CGI.
A. Contrôles effectués sur la voie publique et dans les lieux publics
1. Contrôles sur la voie publique
90
Les agents peuvent librement exercer leur contrôle de jour et de nuit, sur la voie publique
(routes, rues, chemins, voies ferrées et leurs dépendances telles que les gares et embranchements particuliers, ports, canaux, rivières, etc.), dans les terrains non enclos (prés, bois, jardins,
champs, cours, etc.) et dans les corridors et escaliers constituant les parties communes à plusieurs propriétaires ou locataires.
100
Ces dispositions intéressent le contrôle des réglementations suivantes :
- contrôle du respect des obligations incombant aux assujettis qui réalisent des opérations
portant sur les animaux vivants de boucherie et de charcuterie (art. R24-4 du LPF) ;
- commerce ambulant.
Remarque : Depuis le 1er janvier 1993 la Direction générale des douanes et
droits indirectes est compétente en matière de contributions indirectes. Toutefois, la compétence de la Direction générale des finances publiques a été maintenue pour ce qui concerne la billetterie
des établissements de spectacles soumis à la TVA (CGI, art. 290 quater) et la réglementation définissant les obligations
des assujettis qui réalisent des opérations portant sur les animaux vivants de boucherie et de charcuterie (CGI, art. 298 bis-III).
2. Interventions dans les lieux publics
110
De même, les agents des impôts peuvent intervenir librement, pendant les heures d'ouverture
seulement, dans les lieux et établissements ouverts au public (magasins, cafés, restaurants, salles de spectacles, champs de course, etc.).
120
Sont concernées, outre les réglementations citées §100, les dispositions relatives à la
billetterie des établissements de spectacles soumis à la TVA (art. 290 quater du CGI ; cf.
BOI-CF-IOR-60-60 ).
B. Recherche des infractions dans les locaux des personnes
130
Lorsqu'ils procèdent au contrôle des obligations résultant du
III de
l'article
298 bis du CGI et de l'application de l'article 290 quater du CGI (opérations portant sur les animaux vivants de
boucherie et de charcuterie et billetterie des établissements de spectacles soumis à la TVA), les agents des impôts sont autorisés à intervenir dans les locaux des contribuables.
Ces interventions sont, dans certains cas, soumises à des formalités.
Remarque : Depuis le 1er janvier 1993 la Direction générale des douanes et
droits indirectes est compétente en matière de contributions indirectes. Toutefois, la compétence de la Direction des finances publiques a été maintenue pour ce qui concerne la billetterie des
établissements de spectacles soumis à la TVA (CGI, art. 290 quater) et la réglementation définissant les obligations des
assujettis qui réalisent des opérations portant sur les animaux vivants de boucherie et de charcuterie (CGI, art. 298 bis-III).
1. Interventions sans formalité
a. Champ d'application
140
Dans le cadre du contrôle des obligations résultant du
III de
l'article
298
bis du CGI et de l'application de l'article 290 quater du CGI (opérations portant sur les animaux vivants de
boucherie et de charcuterie et billetterie des établissements de spectacles soumis à la TVA), les agents des impôts peuvent intervenir, sans formalité dans les locaux commerciaux ou professionnels des
personnes soumises, en raison de leur profession, à la législation des contributions indirectes (cf. BOI-CF-IOR-60-60).
150
Ils ont également libre accès aux lieux de dépôt des entreprises de transports.
b. Heures d'intervention
160
Sauf dispositions contraires
(LPF, art. L26-1) les agents ne peuvent intervenir dans ces conditions que « pendant le jour », c'est-à-dire dans les
intervalles de temps qui, définis par l'article L27 du LPF, sont les suivants :
- pendant les mois de janvier, février, novembre et décembre, depuis 7 heures du matin jusqu'à
6 heures du soir ;
- pendant les mois de mars, avril, septembre et octobre, depuis 6 heures du matin jusqu'à 7
heures du soir ;
- pendant les mois de mai, juin, juillet et août, depuis 5 heures du matin jusqu'à 8 heures du
soir.
170
Les visites qui doivent commencer pendant les heures légales indiquées ci-dessus, peuvent se
poursuivre sans limitation de temps et se terminer à n'importe quelle heure.
2. Interventions avec formalités : droit de visite et de saisie de documents
180
Aux termes de
l'article L38 du LPF, les agents habilités à cet effet par le Directeur général des finances publiques disposent d'un
droit de visite et de saisie pour la recherche et la constatation des infractions aux dispositions du III de
l'article
298 bis du CGI et de l'article 290 quater du CGI. Ils peuvent en effet effectuer des visites en tous lieux, même
privés, où des pièces, documents, objets ou marchandises se rapportant à des infractions sont susceptibles d'être détenus et procéder à leur saisie.
Ils sont accompagnés d'un officier de police judiciaire.
190
Hormis les cas de flagrance, chaque visite doit être autorisée par une ordonnance du président
du tribunal de grande instance dans le ressort duquel sont situés les locaux à visiter, ou d'un juge délégué par ce magistrat.
Les opérations sont placées, aux différents stades de leur déroulement, sous l'autorité et le
contrôle du juge qui a autorisé la visite.
3. Recherche d'infractions particulières
200
Il est rappelé par ailleurs qu'en application des dispositions du code de la consommation et
des articles L450-1 et suiv. du code de commerce, les agents de la Direction générale des finances publiques sont compétents pour
rechercher et constater certaines infractions à la réglementation économique (art. L215-1 et suiv. du code de la consommation).
210
Enfin, dans le cadre des procédures prévues au livre des procédures fiscales, les agents des
impôts peuvent rechercher et constater les infractions aux interdictions mentionnées à l'article L8221-1 du code du travail, dans
les conditions prévues par l'article L8271-7 du code du travail
(LPF, art. L10 A).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-DG-40-30
|
https://bofip.impots.gouv.fr/bofip/407-PGP.html/identifiant=BOI-CF-DG-40-30-20120912
|
2012-09-12 00:00:00
|
5bbaeb7c75b0ff35f0465c6ff4cf1a1da33ca4e902f35e685c36d614df2f7b65
|
[
-0.07692579180002213,
0.049864236265420914,
0.055045779794454575,
0.051387496292591095,
-0.0037397972773760557,
-0.04688302427530289,
-0.06189315393567085,
-0.010204850696027279,
0.020160265266895294,
-0.0674547478556633,
-0.09193994849920273,
-0.05728558078408241,
-0.027656832709908485,
0.002624231856316328,
-0.08325739949941635,
0.057946451008319855,
0.08582115918397903,
0.04048307612538338,
-0.01056424155831337,
-0.017488522455096245,
0.026203051209449768,
0.014906922355294228,
-0.001270766369998455,
0.023031804710626602,
0.04509672150015831,
0.036155976355075836,
-0.025265099480748177,
-0.07886430621147156,
-0.062361039221286774,
0.02858482487499714,
-0.004468362778425217,
-0.05767565220594406,
0.02729267068207264,
0.06209977716207504,
0.00947050005197525,
-0.08866381645202637,
0.0035734339617192745,
0.06615017354488373,
-0.022332297638058662,
0.014628912322223186,
-0.01738893799483776,
0.013446761295199394,
0.041462574154138565,
-0.01210937462747097,
0.04298213869333267,
0.03279338404536247,
-0.014480904676020145,
-0.007392851170152426,
-0.052426330745220184,
0.04863452911376953,
0.0011303917272016406,
0.05092250928282738,
0.04282699152827263,
-0.010449807159602642,
-0.024573080241680145,
0.06020018458366394,
-0.0435439795255661,
0.011024879291653633,
0.0324825756251812,
-0.025208860635757446,
0.03697579354047775,
-0.0026210711803287268,
0.020479630678892136,
-0.02269841358065605,
-0.007410935591906309,
-0.04614530876278877,
0.015054315328598022,
-0.015965497121214867,
0.12085698544979095,
0.010499777272343636,
-0.008088546805083752,
0.014485256746411324,
0.02404133230447769,
0.003083236049860716,
0.06458692997694016,
0.049836963415145874,
-0.010149529203772545,
0.013049831613898277,
-0.0019622722174972296,
0.031806524842977524,
-0.028380008414387703,
-0.009804175235331059,
0.04761001467704773,
0.02323591336607933,
-0.054523590952157974,
-0.04101106896996498,
0.016488585621118546,
-0.09302464872598648,
0.004578141029924154,
-0.022737586870789528,
0.027376070618629456,
0.07769940793514252,
-0.03735678642988205,
0.00952321570366621,
0.017672967165708542,
0.040388237684965134,
-0.045897070318460464,
-0.008788183331489563,
-0.03770466893911362,
-0.02042786031961441,
-0.04708128795027733,
-0.01739855669438839,
0.10596460103988647,
0.026408826932311058,
0.0637388825416565,
-0.018823420628905296,
0.015099533833563328,
-0.002302969340234995,
-0.025781458243727684,
0.01445490401238203,
0.009792748838663101,
-0.012905523180961609,
-0.073390431702137,
-0.017848186194896698,
-0.0008362056105397642,
0.04997474327683449,
0.013372638262808323,
0.014502161182463169,
0.0062821670435369015,
0.021529920399188995,
-0.01376983243972063,
-0.025590606033802032,
-0.0154277877882123,
-0.030177295207977295,
-0.059668317437171936,
-0.034086674451828,
-0.053184445947408676,
0.010326509363949299,
-0.050210606306791306,
-0.06251515448093414,
0.05905413255095482,
-0.051327403634786606,
-0.07089296728372574,
0.005869596265256405,
-0.07315272837877274,
-0.0005564300809055567,
0.0738464742898941,
0.019741056486964226,
-0.004658028949052095,
0.002111981390044093,
-0.05809318646788597,
-0.02232086844742298,
-0.038838595151901245,
0.07378986477851868,
0.007533968426287174,
0.008074812591075897,
-0.0677243247628212,
-0.0603000707924366,
-0.00579755799844861,
-0.00485498271882534,
-0.03899607062339783,
0.040372300893068314,
-0.024406561627984047,
-0.0033360731322318316,
0.01562892086803913,
0.019197817891836166,
0.0348256453871727,
0.05284470319747925,
-0.031349409371614456,
-0.04979541897773743,
-0.01649869978427887,
0.02025258168578148,
0.048294179141521454,
-0.03235882520675659,
0.031202638521790504,
-0.03371688723564148,
-0.04241614788770676,
0.016589444130659103,
0.0534091517329216,
0.01818978786468506,
-0.030428918078541756,
0.030031517148017883,
-0.0027671419084072113,
-0.028486618772149086,
-0.012601583264768124,
-0.020781179890036583,
-0.036079324781894684,
0.024137387052178383,
-0.0806538313627243,
0.03291237726807594,
-0.04013964161276817,
-0.06640342622995377,
-0.01569802686572075,
-0.02076254040002823,
-0.026376403868198395,
-0.009484253823757172,
-0.02719094231724739,
-0.025225235149264336,
-0.010379892773926258,
-0.06228434666991234,
-0.030744075775146484,
0.04141518846154213,
-0.06226020306348801,
0.023043561726808548,
0.009723255410790443,
-0.04631633684039116,
-0.088773712515831,
0.008233794942498207,
0.05367915704846382,
-0.00476886285468936,
0.004131651017814875,
0.027203133329749107,
-0.025704847648739815,
0.039961978793144226,
0.002179773524403572,
-0.01792631298303604,
0.023645790293812752,
0.028628302738070488,
-0.019330117851495743,
-0.09622368216514587,
0.09172946214675903,
-0.013709968887269497,
0.010524558834731579,
0.014735442586243153,
0.002331293188035488,
-0.039782166481018066,
0.007531842682510614,
-0.0015880013816058636,
-0.012391166761517525,
0.0055593932047486305,
0.021558288484811783,
-0.03566555306315422,
-0.05171255022287369,
-0.017200641334056854,
0.030564596876502037,
-0.0033584097400307655,
-0.02895773947238922,
0.012964214198291302,
-0.023813745006918907,
-0.08565569669008255,
-0.015728449448943138,
0.026057863608002663,
0.01723756268620491,
0.0015706279082223773,
0.02597924880683422,
-0.011007585562765598,
-0.05442868545651436,
0.023850535973906517,
-0.05214401334524155,
0.01187559962272644,
0.03728308528661728,
0.017174096778035164,
0.017711717635393143,
0.03060135431587696,
0.0023857424966990948,
0.010867087170481682,
0.036653466522693634,
0.02691042795777321,
-0.004000245127826929,
-0.0008976577664725482,
-0.01398102380335331,
0.008247526362538338,
-0.012886243872344494,
-0.01865728758275509,
-0.014557169750332832,
-0.05956066772341728,
-0.01106199249625206,
0.027122164145112038,
-0.0454375185072422,
-0.008096452802419662,
-0.005324534140527248,
-0.054282523691654205,
-0.07801732420921326,
-0.0024147708900272846,
-0.007820076309144497,
-0.0688624456524849,
0.014293692074716091,
-0.008827107027173042,
-0.0002743228687904775,
-0.04693080112338066,
-0.028573457151651382,
-0.010959726758301258,
-0.02543007582426071,
0.06979070603847504,
0.011270503513514996,
0.040888603776693344,
-0.020999548956751823,
-0.007871564477682114,
0.07753245532512665,
0.0027868852484971285,
0.05366109311580658,
-0.028434118255972862,
-0.043688319623470306,
-0.008105463348329067,
-0.018601898103952408,
0.00653918506577611,
0.013734296895563602,
-0.00990846287459135,
-0.060769159346818924,
0.06392613798379898,
-0.01976071484386921,
0.005916188471019268,
-0.010024156421422958,
0.09680172801017761,
-0.02073351852595806,
0.016485879197716713,
0.002343678381294012,
0.06778187304735184,
0.0021406763698905706,
-0.011393995955586433,
-0.02765457145869732,
-0.009712141938507557,
-0.002201981144025922,
0.03016943857073784,
0.004812160506844521,
-0.002559360582381487,
-0.015660051256418228,
-0.020648375153541565,
-0.07938241213560104,
0.048817262053489685,
-0.005609103944152594,
0.04147680848836899,
0.013601846061646938,
-0.0368831530213356,
0.03686462342739105,
0.0012883719755336642,
-0.003274190705269575,
-0.01010602805763483,
-0.04259182885289192,
-0.015105731785297394,
-0.03211734816431999,
0.032782845199108124,
-0.008391279727220535,
0.05240001529455185,
0.03807124122977257,
-0.018225906416773796,
0.07456105202436447,
0.0006474800757132471,
-0.03520985692739487,
-0.03501056507229805,
0.0023089523892849684,
0.00009077717550098896,
0.024383289739489555,
-0.018591534346342087,
0.003832168411463499,
0.019852209836244583,
0.02890319749712944,
-0.03546515479683876,
0.00641897227615118,
0.03400564566254616,
0.023703807964920998,
-0.02331375516951084,
-0.06629089266061783,
-0.012711037881672382,
0.006009079981595278,
-0.06459061801433563,
-0.010293480940163136,
0.05273084715008736,
-0.02973148226737976,
-0.019314048811793327,
-0.004755170084536076,
0.02176814153790474,
0.032393962144851685,
0.0631110817193985,
0.03110804781317711,
-0.029145697131752968,
-0.07001878321170807,
0.044127192348241806,
-0.04880134388804436,
0.020621545612812042,
-0.003793835872784257,
0.01472175121307373,
-0.02146836183965206,
0.028580117970705032,
0.018836146220564842,
-0.03194011375308037,
0.029843516647815704,
-0.017583677545189857,
-0.000596344587393105,
-0.005336217116564512,
-0.024376824498176575,
0.05695151910185814,
-0.002616660436615348,
-0.041078779846429825,
-0.05099733918905258,
0.025251314043998718,
-0.019151316955685616,
0.037380315363407135,
0.00180261698551476,
0.02460315451025963,
0.00901311170309782,
-0.018567748367786407,
0.10664013028144836,
-0.00032741104951128364,
0.012698606587946415,
0.028041863813996315,
-0.006619350519031286,
-0.014845910482108593,
-0.03251558169722557,
0.02691102772951126,
0.006104819010943174,
0.0002319175109732896,
-0.0008035192149691284,
-0.012243276461958885,
0.00804594811052084,
-0.0448010116815567,
-0.005838780663907528,
0.008653160184621811,
-0.032935161143541336,
0.004421365447342396,
-0.011406227946281433,
0.03456057235598564,
0.053167521953582764,
0.012475565075874329,
0.004420830402523279,
0.027660997584462166,
0.05307150259613991,
-0.01031918078660965,
-0.01741006225347519,
0.015262461267411709,
0.05908394232392311,
-0.05211177468299866,
0.04050140082836151,
-0.07047217339277267,
-0.018920034170150757,
0.06862913817167282,
0.0037839345168322325,
0.09642195701599121,
0.14510782063007355,
0.03422955796122551,
0.026869026944041252,
-0.0036749765276908875,
0.015162697993218899,
-0.06632135063409805,
-0.0076778847724199295,
0.018748102709650993,
0.050207436084747314,
0.015757473185658455,
-0.023541664704680443,
-0.013049270957708359,
-0.039736900478601456,
0.014081540517508984,
-0.035352274775505066,
0.0037316540256142616,
-0.00775477709248662,
-0.041715752333402634,
0.006427365820854902,
-0.061465851962566376,
0.01239020936191082,
-0.01128215342760086,
0.034322962164878845,
0.04248173534870148,
0.009550287388265133,
-0.03539574518799782,
-0.004805659409612417,
-0.019583595916628838,
0.017576487734913826,
-0.008193043060600758,
0.033547572791576385,
0.020427612587809563,
-0.019939115270972252,
0.017468176782131195,
-0.00659583043307066,
0.01270263735204935,
0.0347963348031044,
0.004676646552979946,
-0.03841451555490494,
-0.0015506069175899029,
0.008081301115453243,
0.01814456470310688,
0.009355188347399235,
0.0024464090820401907,
0.033386532217264175,
-0.07006272673606873,
-0.021869642660021782,
0.026286467909812927,
0.005342021584510803,
0.021894965320825577,
-0.03282835707068443,
0.022652391344308853,
0.034415971487760544,
0.013652965426445007,
-0.005249324720352888,
-0.010248408652842045,
0.004951030015945435,
0.025834957137703896,
-0.02041834592819214,
0.029221922159194946,
-0.0036721418146044016,
0.03599703311920166,
0.003734551602974534,
0.009017106145620346,
0.020573709160089493,
0.0672646090388298,
-0.016109516844153404,
0.013881715014576912,
-0.025629190728068352,
-0.05119253322482109,
0.006914759520441294,
-0.001277234754525125,
-0.03806600347161293,
0.003122142283245921,
0.02714984491467476,
0.006111487280577421,
0.026045098900794983,
0.09660404175519943,
0.02631424367427826,
-0.0076391142792999744,
0.062482744455337524,
0.04116035997867584,
-0.03647167235612869,
0.0008625508053228259,
0.01326656062155962,
-0.020751534029841423,
0.028167201206088066,
0.00421899976208806,
0.018846360966563225,
0.013504487462341785,
0.0476377010345459,
-0.00007981773524079472,
-0.04778269678354263,
-0.030025629326701164,
-0.018535295501351357,
-0.00540316104888916,
0.02068919502198696,
0.005264999810606241,
-0.02092275209724903,
0.007714115083217621,
-0.010766346007585526,
-0.01185165997594595,
-0.04015033692121506,
0.018033567816019058,
-0.026009220629930496,
0.0013563985703513026,
0.03197406604886055,
0.006796968635171652,
0.017038945108652115,
0.06916535645723343,
0.033831823617219925,
0.017459314316511154,
-0.04621582850813866,
0.003835211740806699,
-0.0027645279187709093,
0.009730631485581398,
-0.008567382581532001,
-0.01847679913043976,
0.026771478354930878,
0.09615495055913925,
0.002134829992428422,
0.04648437350988388,
-0.01390240527689457,
-0.034154076129198074,
0.0518990196287632,
0.007980096153914928,
0.05085638910531998,
-0.04593295603990555,
-0.030878759920597076,
-0.041179779917001724,
-0.021212799474596977,
0.03568960353732109,
0.038489796221256256,
0.04808036983013153,
0.06737285107374191,
0.04248242452740669,
-0.00017664658662397414,
-0.04146774485707283,
-0.018233589828014374,
-0.0003489531809464097,
-0.032581720501184464,
0.04153195396065712,
-0.013863074593245983,
-0.012905644252896309,
-0.027921251952648163,
-0.003165393602102995,
0.009902682155370712,
-0.0536215677857399,
-0.01766026020050049,
0.012452682480216026,
-0.02967662923038006,
0.0036854101344943047,
0.04074136167764664,
0.005542341619729996,
0.04498745873570442,
-0.009632506407797337,
0.005734402220696211,
0.032473474740982056,
-0.005210430361330509,
-0.009345821104943752,
-0.013469355180859566,
-0.01490442268550396,
-0.017465146258473396,
-0.016834592446684837,
-0.019605126231908798,
0.06186073645949364,
-0.015712056308984756,
0.012902100570499897,
-0.0067783985286951065,
0.0674709901213646,
0.002475280314683914,
0.01975611224770546,
-0.020314298570156097,
0.05080380663275719,
-0.014836062677204609,
0.00614963099360466,
0.0032910634763538837,
0.05091263726353645,
-0.00963534414768219,
-0.04934018850326538,
-0.0026949034072458744,
-0.005940270610153675,
-0.006767354905605316,
-0.029081443324685097,
0.05514881759881973,
-0.017392683774232864,
0.022182587534189224,
0.028010547161102295,
0.022213667631149292,
-0.06897009164094925,
-0.037875764071941376,
0.0182533897459507,
-0.007381712086498737,
0.001511024427600205,
-0.0019438390154391527,
0.008733978495001793,
-0.006577048916369677,
0.012559146620333195,
0.019451510161161423,
-0.0021318274084478617,
-0.047807928174734116,
0.041757240891456604,
-0.029543930664658546,
0.05815310776233673,
0.07561730593442917,
-0.015421921387314796,
-0.00896495021879673,
0.008201123215258121,
-0.03273233026266098,
-0.05105193331837654,
-0.023136453703045845,
-0.018632270395755768,
-0.01539929211139679,
-0.01369648240506649,
0.016482174396514893,
-0.009868879802525043,
-0.04936685413122177,
-0.02070753276348114,
-0.012432965449988842,
-0.01631665974855423,
0.05214713513851166,
-0.07508882880210876,
-0.009738371707499027,
-0.019152680411934853,
0.03878936171531677,
-0.05421152338385582,
0.007320626173168421,
0.11418652534484863,
0.027219213545322418,
0.026060443371534348,
-0.02896060422062874,
-0.0017448820872232318,
0.032574791461229324,
-0.03646059334278107,
0.006695138290524483,
0.008099985308945179,
-0.011187626980245113,
0.05230060964822769,
-0.030356956645846367,
-0.03290265053510666,
0.03452971577644348,
0.05503842979669571,
0.021542813628911972,
0.033623870462179184,
0.03448915109038353,
0.0018520544981583953,
-0.047533173114061356,
-0.02659229002892971,
0.022103046998381615,
0.02606768161058426,
0.004448925144970417,
0.0350380577147007,
0.012354344129562378,
0.0006252719322219491,
0.006557270884513855,
0.020201150327920914,
-0.009165856055915356,
0.02318253181874752,
-0.02528713084757328,
-0.006234474014490843,
-0.05336654931306839,
0.041369978338479996,
-0.07486432045698166,
0.0008742827922105789,
0.041338205337524414,
0.003872562199831009,
0.03290916606783867,
-0.035972710698843,
0.01270475797355175,
-0.01538047008216381,
0.016283435747027397,
0.03107825107872486,
-0.01384357176721096,
0.01802680268883705,
0.029349958524107933,
0.02029659040272236,
0.01464891154319048,
-0.01794908195734024,
-0.008883843198418617,
0.03242235630750656,
0.02253388799726963,
0.07253667712211609,
0.040436819195747375,
0.0398365817964077,
0.018581559881567955,
0.010475552640855312,
0.04715421050786972,
-0.01700858399271965,
0.047684960067272186,
0.01429041102528572,
0.001545860548503697,
0.020761972293257713,
-0.023951278999447823,
0.04908204823732376,
0.012563982978463173,
-0.04121614620089531,
-0.014648288488388062,
-0.05110486224293709,
-0.01704971306025982,
0.02954862453043461,
-0.0370972640812397,
0.04381776973605156,
-0.05806349217891693,
0.04157453402876854,
0.004534759558737278,
0.010698475874960423,
0.013273762539029121,
0.05896243080496788,
-0.030204441398382187,
-0.005881835240870714,
0.010393623262643814,
0.0652710497379303,
0.02008035033941269,
0.039835602045059204,
-0.017425930127501488,
0.016131900250911713,
0.03967328742146492,
0.011900374665856361,
0.10463794320821762,
0.00728706456720829,
-0.009467561729252338,
-0.038826681673526764,
0.0004343262407928705,
-0.01731177791953087,
0.051232051104307175,
0.06331578642129898,
-0.06981132924556732,
-0.0695478767156601,
0.021428341045975685,
0.0660422220826149,
0.007701102178543806,
-0.015445741824805737,
-0.06895825266838074,
0.017955856397747993,
-0.010333091951906681,
0.06703174114227295,
0.05290147662162781,
0.003028235165402293,
-0.06394871324300766,
0.03431130200624466,
0.03171795234084129,
0.0032407334074378014,
0.047871287912130356,
-0.06765299290418625,
0.07930941134691238,
0.016685673967003822,
-0.019412854686379433,
-0.028362741693854332,
-0.009222029708325863,
0.04097062349319458
] |
1
Conformément au 1 de
l'article 150-0 D du code général des impôts (CGI), les gains nets de cession mentionnés au I de
l'article 150-0 A du CGI sont déterminés par la différence entre :
- le prix effectif de cession des valeurs, titres ou droits, nets des frais et taxes acquittés
par le cédant, qui constitue le premier terme de la différence (BOI-RPPM-PVBMI-20-10-10) ;
- et leur prix effectif d'acquisition ou de souscription, le cas échéant diminué des réductions
d'impôt effectivement obtenues dans les conditions prévues à l'article 199 terdecies-0 A du CGI ou, en cas
d'acquisition à titre gratuit, leur valeur retenue pour la détermination des droits de mutation, qui constitue le deuxième terme de la différence
(BOI-RPPM-PVBMI-20-10-20).
10
Lorsque cette différence est négative (moins-value), cette moins-value est imputable sur les
plus-values de même nature dans les conditions prévues au 11 de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-10-40).
20
Lorsque cette différence est positive (plus-value), le gain ainsi déterminé est réduit le cas
échéant des moins-values de même nature imputables dans les conditions prévues au 11 de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-10-40).
Ce gain (reliquat de plus-value subsistant, le cas échéant, après prise en compte des
moins-values) est soumis, pour son montant brut, à l'impôt sur le revenu établi suivant les modalités prévues au 1 de l'article
200 A du CGI (imposition forfaitaire au taux de 12,8 %) ou, par dérogation et sur option globale du contribuable, au 2 de l'article 200 A du CGI (imposition suivant le barème progressif). Pour
plus de précisions sur ces modalités d'imposition à l'impôt sur le revenu, il convient de se reporter au BOI-RPPM-PVBMI-30-20.
Cela étant, lorsque leurs conditions d'application sont satisfaites, ce gain est susceptible
d'être réduit d'un abattement proportionnel pour durée de détention prévu au 1 de l'article 150-0 D du CGI (BOI-RPPM-PVBMI-20-20 et
BOI-RPPM-PVBMI-20-30) ou de l'abattement fixe de 500 000 € prévu à l'article 150-0 D ter du
CGI (BOI-RPPM-PVBMI-20-40).
30
Le présent chapitre est consacré à l'étude :
- du prix de cession (section 1, BOI-RPPM-PVBMI-20-10-10) ;
- du prix ou de la valeur d'acquisition (section 2,
BOI-RPPM-PVBMI-20-10-20) ;
- du cas particulier du transfert du patrimoine privé au patrimoine professionnel (section 3,
BOI-RPPM-PVBMI-20-10-30) ;
- de la prise en compte des moins-values (section 4,
BOI-RPPM-PVBMI-20-10-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-20-10
|
https://bofip.impots.gouv.fr/bofip/4212-PGP.html/identifiant=BOI-RPPM-PVBMI-20-10-20191220
|
2019-12-20 00:00:00
|
14701a9a66a26028200458e7c52cc6d8eb456015f724faffeb08bae0ac827b16
|
[
-0.08998768031597137,
0.029895497485995293,
-0.017194056883454323,
0.043085433542728424,
-0.0073830923065543175,
-0.05982494726777077,
-0.09145144373178482,
0.009823215194046497,
0.06052476167678833,
-0.06838726252317429,
-0.007658111862838268,
0.07146162539720535,
-0.04431244358420372,
-0.035830847918987274,
-0.004218104761093855,
0.0023435528855770826,
0.07853125780820847,
0.031334999948740005,
-0.03095770627260208,
-0.0003932360850740224,
0.07718116790056229,
-0.0034229340963065624,
0.017872629687190056,
0.06214850768446922,
0.013931302353739738,
0.06264965236186981,
-0.02246301993727684,
-0.10117315500974655,
-0.049795541912317276,
0.0031612315215170383,
-0.03262422978878021,
-0.037084534764289856,
0.08051826804876328,
0.08307749032974243,
0.02560649998486042,
-0.045841384679079056,
-0.005381771828979254,
-0.00206155888736248,
-0.006577860098332167,
-0.018901458010077477,
0.017593219876289368,
0.008052338846027851,
0.03278816491365433,
0.03783777728676796,
0.012333093211054802,
0.05405570939183235,
-0.027640681713819504,
0.09043116122484207,
-0.050847865641117096,
0.04039720445871353,
0.015351898968219757,
-0.02212725766003132,
0.043268222361803055,
0.016490647569298744,
0.0015978794544935226,
0.03513844683766365,
-0.0310520026832819,
-0.006440711673349142,
0.12090331315994263,
-0.04481559246778488,
-0.012360751628875732,
-0.0021956448908895254,
-0.012526137754321098,
-0.018986372277140617,
0.029270527884364128,
-0.1255919635295868,
-0.0018424069276079535,
-0.057504311203956604,
0.13809575140476227,
0.011657796800136566,
0.0690525621175766,
-0.012997512705624104,
0.001186727429740131,
0.033975597470998764,
-0.009468543343245983,
-0.005938234273344278,
0.012230713851749897,
0.0003805159649346024,
0.03259137645363808,
0.02449377067387104,
-0.027752988040447235,
-0.02139044739305973,
0.019931597635149956,
0.05574045702815056,
-0.016978494822978973,
0.03226514533162117,
-0.014857151545584202,
-0.011886862106621265,
-0.04839235544204712,
-0.0011482915142551064,
0.002132351975888014,
0.045101333409547806,
-0.019371479749679565,
-0.04016769677400589,
0.045812059193849564,
0.03095325641334057,
-0.020299550145864487,
-0.03702472150325775,
0.051413651555776596,
0.014630631543695927,
-0.004393977578729391,
0.01995241641998291,
0.004667697008699179,
-0.013350996188819408,
-0.007523692678660154,
-0.0026071222964674234,
0.04318169876933098,
0.024682113900780678,
-0.03430141508579254,
-0.0022952514700591564,
-0.0031083787325769663,
-0.01655326969921589,
-0.04076581820845604,
-0.016837336122989655,
-0.0436028353869915,
0.08084333688020706,
0.005160963162779808,
0.008265016600489616,
0.029416348785161972,
0.03322623297572136,
-0.030750077217817307,
-0.04622108116745949,
-0.0016825151396915317,
-0.021394262090325356,
-0.12313345074653625,
-0.016805114224553108,
-0.007390536367893219,
-0.03022087551653385,
-0.051921870559453964,
0.049106888473033905,
0.019990716129541397,
0.0354037843644619,
-0.02491912804543972,
-0.06147586181759834,
-0.02849707007408142,
0.01927722617983818,
0.04486697167158127,
0.01676742546260357,
0.009772881865501404,
-0.011678065173327923,
-0.016642414033412933,
-0.0014707028167322278,
0.00940355658531189,
0.014481727965176105,
-0.05878731980919838,
0.030082808807492256,
-0.016320060938596725,
-0.06179546192288399,
0.020689118653535843,
-0.01698697730898857,
-0.05540330708026886,
0.0222691111266613,
0.06463048607110977,
-0.007635449059307575,
0.026562241837382317,
0.05000557377934456,
-0.009551878087222576,
0.05006634071469307,
-0.04125853627920151,
-0.02613304741680622,
0.04310072958469391,
0.003485499182716012,
0.03447709232568741,
-0.05728605017066002,
-0.018025904893875122,
0.009899350814521313,
0.041565634310245514,
-0.030324682593345642,
-0.004175977781414986,
0.03144204244017601,
-0.029210146516561508,
0.05272809788584709,
0.02877114526927471,
-0.029781129211187363,
-0.002895965939387679,
-0.023481689393520355,
-0.032212767750024796,
-0.005958163645118475,
-0.048155464231967926,
0.08208946883678436,
-0.04475376382470131,
-0.06691791117191315,
0.01112217828631401,
-0.02725478634238243,
0.03814418241381645,
0.07230149209499359,
-0.007220406550914049,
-0.01959124580025673,
0.01909727416932583,
-0.01976519264280796,
-0.02345029078423977,
0.002547288779169321,
-0.06348079442977905,
0.023710720241069794,
0.015031269751489162,
-0.05064375698566437,
-0.06383943557739258,
0.015120698139071465,
0.0025402377359569073,
0.03586695343255997,
0.06413887441158295,
0.03500370681285858,
0.012107067741453648,
0.016413439065217972,
-0.009291999973356724,
-0.026365486904978752,
0.03234703466296196,
-0.0037979944609105587,
-0.027236459776759148,
-0.07908792793750763,
0.07887253910303116,
0.0057502854615449905,
-0.007804300170391798,
0.01851789467036724,
-0.04053514078259468,
-0.019167818129062653,
-0.05394521355628967,
-0.014976470731198788,
0.08800320327281952,
-0.014833353459835052,
0.0014168659690767527,
-0.015060480684041977,
-0.008531784638762474,
0.0007256708922795951,
-0.0018783167470246553,
0.024537622928619385,
-0.0312237236648798,
0.020389901474118233,
0.03240826725959778,
-0.10289439558982849,
0.0269782692193985,
-0.036751553416252136,
0.01446736790239811,
-0.026679551228880882,
0.02955821342766285,
-0.018058089539408684,
0.025554610416293144,
0.023364555090665817,
0.02097433991730213,
0.019636347889900208,
0.011361722834408283,
-0.021924741566181183,
0.04281226918101311,
0.0075700776651501656,
0.07289078086614609,
-0.03174339979887009,
0.0011921986006200314,
-0.011334847658872604,
-0.004002342000603676,
0.045123498886823654,
0.012171181850135326,
0.045984283089637756,
-0.04545250162482262,
0.01400313526391983,
-0.0643521174788475,
-0.008915852755308151,
-0.008486030623316765,
-0.00025808007922023535,
0.00920877419412136,
0.0005583693855442107,
-0.0020158931147307158,
-0.050901398062705994,
-0.03571585193276405,
-0.03979033604264259,
-0.018766945227980614,
-0.09777228534221649,
0.09431521594524384,
-0.0017147473990917206,
-0.07290122658014297,
0.017035678029060364,
-0.020970910787582397,
0.027246728539466858,
-0.03039231151342392,
0.06955419480800629,
-0.017653794959187508,
-0.013717669062316418,
-0.002471029292792082,
-0.007825049571692944,
0.03986047953367233,
0.0017012954922392964,
0.03853805363178253,
-0.01537837740033865,
-0.015081796795129776,
0.012748279608786106,
0.014006474055349827,
-0.0013515359023585916,
0.018721207976341248,
-0.039642561227083206,
0.024355623871088028,
0.022291969507932663,
-0.06253933161497116,
-0.0034059237223118544,
-0.025358377024531364,
0.07557407766580582,
0.002443344099447131,
-0.0004333333927206695,
-0.012456496246159077,
0.013875219970941544,
0.016006899997591972,
-0.032763008028268814,
-0.016506746411323547,
-0.008508793078362942,
-0.005824835039675236,
-0.034848183393478394,
-0.05919071286916733,
0.013134945183992386,
0.000718669849447906,
-0.032837577164173126,
-0.048030830919742584,
0.0034600836224853992,
0.014177133329212666,
-0.008427716791629791,
0.014630752615630627,
-0.029328152537345886,
0.01193937100470066,
-0.014897667802870274,
-0.033194854855537415,
0.025458572432398796,
0.0007508461712859571,
-0.054202448576688766,
-0.039907317608594894,
0.03911010921001434,
0.012313474901020527,
0.040373608469963074,
-0.040517743676900864,
-0.019547097384929657,
-0.030598651617765427,
0.005396384745836258,
-0.010231167078018188,
0.003527636406943202,
-0.013271263800561428,
0.03618255630135536,
0.015628613531589508,
-0.044186949729919434,
0.000531689845956862,
-0.025286709889769554,
0.035651795566082,
-0.05065688490867615,
0.027149956673383713,
0.04524051770567894,
0.03081575781106949,
-0.05325574427843094,
-0.05378522351384163,
-0.008477991446852684,
0.010913214646279812,
0.010328150354325771,
0.015214560553431511,
-0.0004946895642206073,
0.00030103596509434283,
-0.040412403643131256,
0.08521471172571182,
-0.006954972166568041,
0.03847925737500191,
0.07849445194005966,
-0.00015654687013011426,
-0.0627988874912262,
-0.0428176075220108,
0.03760150074958801,
-0.05311788618564606,
-0.005308697000145912,
0.049720749258995056,
-0.020312990993261337,
-0.012243879027664661,
0.012883366085588932,
0.005461067892611027,
-0.003890005638822913,
-0.04897833988070488,
0.01787455379962921,
0.002627782756462693,
-0.014446211978793144,
-0.019172972068190575,
-0.041130296885967255,
0.04706700146198273,
0.014041832648217678,
-0.020601198077201843,
-0.003816489828750491,
0.006660979241132736,
0.023429369553923607,
-0.011806965805590153,
-0.026971936225891113,
0.009060097858309746,
0.00465833954513073,
0.04214656725525856,
0.025274543091654778,
0.028774293139576912,
0.04820699617266655,
-0.005381214898079634,
-0.06417874246835709,
0.011864975094795227,
0.0231340155005455,
0.0371912382543087,
-0.01111071091145277,
0.04505643621087074,
0.013547370210289955,
0.02486809715628624,
-0.045233458280563354,
0.011344315484166145,
0.015179174952208996,
0.04788157343864441,
0.02060207910835743,
-0.01572478376328945,
0.024243831634521484,
0.059507038444280624,
0.07992676645517349,
-0.008850997313857079,
0.006705501116812229,
-0.011719758622348309,
-0.09733321517705917,
-0.03452080115675926,
0.0395122766494751,
0.09286075085401535,
-0.013549531809985638,
0.02586665377020836,
-0.055329833179712296,
0.006764155346900225,
-0.015096358954906464,
0.018093038350343704,
0.06423263251781464,
0.16869299113750458,
-0.0024141680914908648,
0.02972726710140705,
0.03438650816679001,
0.0320122204720974,
-0.052231695502996445,
-0.015226282179355621,
-0.03315029665827751,
0.03347103297710419,
0.018023237586021423,
0.001252313144505024,
0.007702979259192944,
-0.03411497548222542,
0.05469096079468727,
-0.06065674126148224,
-0.04655476287007332,
0.006535776890814304,
-0.021079517900943756,
-0.0044830176047980785,
0.04506301507353783,
0.014088638126850128,
-0.0017069390742108226,
-0.02820003777742386,
0.0059222932904958725,
-0.0016420235624536872,
-0.019821062684059143,
-0.04108211398124695,
0.03368133306503296,
-0.012139149941504002,
0.006280866451561451,
0.056152213364839554,
0.020291084423661232,
-0.055710259824991226,
-0.04767070710659027,
-0.04298587143421173,
-0.03040826879441738,
-0.008323692716658115,
0.012033776380121708,
-0.032623544335365295,
0.0007637515082024038,
-0.012000057846307755,
0.03805268928408623,
0.012891815975308418,
0.0035033298190683126,
-0.002505234209820628,
-0.027730856090784073,
-0.033951763063669205,
-0.0028997412882745266,
-0.0103954141959548,
-0.004722465295344591,
0.007875775918364525,
0.032380085438489914,
0.00011709492537193,
0.017570678144693375,
0.014080160297453403,
0.0007340469746850431,
-0.010304639115929604,
0.058684129267930984,
0.00962652824819088,
0.0212522204965353,
0.03432205319404602,
0.03968534246087074,
-0.003157986793667078,
0.04330859333276749,
-0.024455169215798378,
-0.009600651450455189,
-0.005563137587159872,
0.016106734052300453,
-0.046877194195985794,
-0.03131149709224701,
0.006483704317361116,
-0.016021298244595528,
0.04045456647872925,
0.015895769000053406,
0.01266986969858408,
-0.0028743587899953127,
0.018232932314276695,
0.13432155549526215,
0.011419123969972134,
-0.046945229172706604,
-0.06473492085933685,
0.02015974558889866,
-0.03019804134964943,
-0.05153629183769226,
0.004543176386505365,
0.055606890469789505,
0.03319895267486572,
0.003688638797029853,
0.04161548614501953,
-0.02244700863957405,
0.002919385675340891,
0.015607768669724464,
-0.05092287063598633,
-0.0012118591694161296,
0.0011014805641025305,
-0.028592649847269058,
0.05953916907310486,
-0.011850995942950249,
-0.055011797696352005,
0.01558734755963087,
0.020042967051267624,
-0.005501179955899715,
0.040644530206918716,
0.021818431094288826,
-0.005714441649615765,
0.007590887136757374,
0.011770786717534065,
-0.030075397342443466,
0.010051519609987736,
0.030763333663344383,
0.014814887195825577,
0.06760172545909882,
0.0029943655245006084,
0.047995202243328094,
0.01240021362900734,
-0.007180837448686361,
0.033088862895965576,
-0.015013011172413826,
0.00364747759886086,
0.015079181641340256,
0.030336836352944374,
0.014339510351419449,
0.03841700404882431,
0.007639290299266577,
0.011269738897681236,
-0.012788640335202217,
0.05517558753490448,
-0.008148182183504105,
0.015098709613084793,
-0.03328825905919075,
-0.027000658214092255,
-0.028282396495342255,
0.0712982565164566,
0.10007699579000473,
0.020005902275443077,
0.02471347525715828,
-0.03929489850997925,
-0.07269900292158127,
-0.009557929821312428,
-0.0022504006046801805,
0.04499146342277527,
-0.01378720998764038,
-0.02040688879787922,
0.0027785906568169594,
0.043948061764240265,
-0.014095403254032135,
0.051965851336717606,
-0.005582907237112522,
0.007810319773852825,
-0.037206169217824936,
-0.03459286689758301,
0.02053568698465824,
-0.026094023138284683,
0.0029771258123219013,
0.008847096934914589,
-0.1024683341383934,
0.018372882157564163,
-0.009669778868556023,
0.003157259663566947,
-0.059257395565509796,
-0.057247746735811234,
-0.002369933295994997,
-0.030997125431895256,
0.005085538607090712,
0.024453768506646156,
0.03985108807682991,
0.01833273284137249,
0.010915856808423996,
-0.04309753701090813,
0.0359184667468071,
-0.015090692788362503,
0.0027652434073388577,
0.02928316220641136,
-0.01812020316720009,
0.01107899658381939,
-0.00043162141810171306,
-0.00958959013223648,
0.00944626983255148,
-0.011079497635364532,
0.00029970178729854524,
-0.007390688173472881,
-0.02043391577899456,
-0.04011016711592674,
-0.012018135748803616,
0.005148252937942743,
-0.03271094709634781,
-0.0021712183952331543,
0.05572839453816414,
-0.00944193173199892,
-0.047160785645246506,
-0.02026323229074478,
0.045897819101810455,
-0.019621185958385468,
0.011618545278906822,
-0.007444183807820082,
0.006040398962795734,
0.0031653058249503374,
-0.0044600167311728,
-0.022078407928347588,
0.01029631495475769,
0.007742848247289658,
0.045054830610752106,
-0.034626394510269165,
-0.014615491963922977,
0.009850763715803623,
-0.006024159956723452,
-0.011942359618842602,
0.03589334711432457,
0.017382612451910973,
-0.05008981376886368,
-0.006510747596621513,
-0.04200371727347374,
-0.03829728066921234,
-0.009550408460199833,
-0.01948961801826954,
-0.052234143018722534,
-0.01126509252935648,
-0.030395356938242912,
-0.06276906281709671,
-0.01384558156132698,
0.006738639436662197,
0.02345685288310051,
0.011778522282838821,
0.01886161044239998,
0.02455086074769497,
0.04440562054514885,
0.03400881960988045,
0.027292534708976746,
-0.011253190226852894,
0.050923194736242294,
-0.0013035375159233809,
0.02120262384414673,
0.015298892743885517,
0.005020854063332081,
0.010782145895063877,
-0.024685200303792953,
0.02354273945093155,
0.006173395086079836,
-0.02221885696053505,
-0.040397074073553085,
0.037402160465717316,
0.027221202850341797,
-0.017354777082800865,
-0.010516251437366009,
0.07025343179702759,
-0.018560275435447693,
-0.05113618075847626,
0.022966140881180763,
0.025493808090686798,
0.009507615119218826,
0.035412438213825226,
0.009991481900215149,
-0.012480625882744789,
-0.027291469275951385,
0.0378037765622139,
-0.030273161828517914,
0.016139870509505272,
0.015409733168780804,
-0.006019029300659895,
-0.007191324606537819,
-0.09753468632698059,
0.00929949339479208,
0.011365237645804882,
-0.01649286039173603,
0.05915837362408638,
0.0063045029528439045,
-0.027402488514780998,
-0.06854341179132462,
-0.016560686752200127,
0.018914133310317993,
0.004599057603627443,
0.012149497866630554,
-0.01126172486692667,
-0.010153355076909065,
0.042351264506578445,
0.07204875349998474,
0.01934533193707466,
0.014634262770414352,
-0.004685381893068552,
0.051161572337150574,
-0.0064038499258458614,
-0.03750003129243851,
0.041569776833057404,
0.011900442652404308,
0.006176650058478117,
0.049440059810876846,
-0.004962211940437555,
0.028259146958589554,
0.01992911286652088,
0.0027710769791156054,
0.02143138460814953,
0.000973094895016402,
0.039600908756256104,
0.051819149404764175,
0.010460038669407368,
0.06119377538561821,
-0.019702335819602013,
0.010710283182561398,
-0.07778169214725494,
0.023994939401745796,
-0.06251354515552521,
0.05159931257367134,
-0.004338327329605818,
0.012451261281967163,
-0.04347648471593857,
0.007115994114428759,
-0.03325739502906799,
0.01721564307808876,
0.012751396745443344,
0.052209820598363876,
0.014039033092558384,
0.037481945008039474,
-0.01976691372692585,
0.050562094897031784,
0.015592905692756176,
0.013285579159855843,
0.02508007548749447,
0.030201435089111328,
-0.004014015197753906,
-0.046575646847486496,
-0.02687056176364422,
-0.01768314838409424,
0.0252433642745018,
-0.035555168986320496,
-0.06598932296037674,
0.023304825648665428,
-0.02140330709517002,
0.003282825229689479,
-0.013885541819036007,
-0.03702983632683754,
-0.05091661587357521,
0.02022060565650463,
-0.011460441164672375,
0.019377145916223526,
0.027051938697695732,
0.08753395080566406,
-0.0029852213338017464,
0.011450691148638725,
0.008543990552425385,
-0.004898919258266687,
0.04582769423723221,
0.003304034238681197,
-0.022803034633398056,
-0.06384868919849396,
0.05636955052614212,
-0.0534282885491848,
-0.008923044428229332,
-0.05109420791268349,
-0.017987806349992752,
0.03177974373102188
] |
1
L'acte constatant la donation doit mentionner le degré de parenté du donateur et des donataires
et les nom, prénoms, date et lieu de naissance des donataires.
(10)
20
En ce qui concerne les obligations déclaratives des parties en cas de transmissions successives
entre mêmes personnes, il convient de se référer au I-C § 50 du BOI-ENR-DMTG-10-50-50. Il en est de même pour les obligations déclaratives
concernant les transmissions à titre gratuit entre vifs comprenant des biens mentionnés à l'article 793 du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTG-20-30-30
|
https://bofip.impots.gouv.fr/bofip/4256-PGP.html/identifiant=BOI-ENR-DMTG-20-30-30-20170213
|
2017-02-13 00:00:00
|
c1cc013d67680550420eafed1f11ff0eed8894e48142de4f86d383384702018c
|
[
-0.027973920106887817,
0.09375783056020737,
-0.09982277452945709,
0.07445704191923141,
-0.05474469065666199,
-0.04069504514336586,
0.00907902978360653,
0.054682206362485886,
0.06069737300276756,
-0.01167729590088129,
-0.024575311690568924,
0.055649541318416595,
-0.04673583805561066,
-0.029548203572630882,
-0.057906609028577805,
0.04727804288268089,
0.045878831297159195,
-0.06055403873324394,
-0.03222351893782616,
0.0016225844155997038,
0.07806549221277237,
0.027417335659265518,
0.014225288294255733,
-0.023623881861567497,
0.008920184336602688,
0.07826783508062363,
0.07079948484897614,
-0.11331366747617722,
-0.07620604336261749,
0.09419932216405869,
-0.032248593866825104,
-0.006397746503353119,
0.03389374166727066,
0.053137704730033875,
0.054459162056446075,
0.025043917819857597,
0.028984352946281433,
-0.01133650727570057,
-0.03656608611345291,
-0.03976791352033615,
-0.011314557865262032,
-0.01412096805870533,
0.07827133685350418,
-0.03083844855427742,
-0.005571615882217884,
0.06771275401115417,
-0.0013292432995513082,
0.0032335584983229637,
-0.031224584206938744,
0.056187719106674194,
0.05391281843185425,
0.01523625012487173,
-0.008151142857968807,
0.03533719480037689,
0.016533304005861282,
0.0014131901552900672,
-0.09561225771903992,
0.04227329045534134,
0.023405516520142555,
-0.03476407378911972,
-0.025713516399264336,
-0.00225798855535686,
-0.0646626204252243,
-0.010285302996635437,
0.04275434836745262,
-0.006488047074526548,
0.010289719328284264,
-0.00545324245467782,
0.13344928622245789,
0.057136837393045425,
-0.011757641099393368,
0.07137101888656616,
-0.006422524340450764,
0.04698888212442398,
0.05314420163631439,
0.08539855480194092,
-0.028481170535087585,
0.0018606348894536495,
-0.0071706948801875114,
0.017198845744132996,
0.04510411247611046,
0.01198276225477457,
0.03312377259135246,
-0.00470762187615037,
0.024357149377465248,
-0.023777343332767487,
0.05236848071217537,
-0.04692799970507622,
-0.0029099583625793457,
0.00013153844338376075,
0.09458740055561066,
0.0008749371045269072,
-0.0748744010925293,
-0.02469133958220482,
-0.007249890360981226,
0.030752288177609444,
-0.045800868421792984,
0.053125713020563126,
0.07722246646881104,
-0.02081313543021679,
0.017905186861753464,
0.013248233124613762,
0.018287252634763718,
-0.0017246692441403866,
0.02835589088499546,
-0.0227366853505373,
0.08484886586666107,
0.028332406654953957,
-0.006448164116591215,
0.007158924359828234,
-0.06112084165215492,
-0.03749445080757141,
-0.06530483812093735,
-0.021558556705713272,
-0.052169252187013626,
0.009310942143201828,
0.018758956342935562,
-0.022104736417531967,
0.024688052013516426,
0.0330386646091938,
-0.0434785820543766,
-0.03936055302619934,
-0.058351822197437286,
0.03695963695645332,
-0.03386295959353447,
-0.056772638112306595,
0.021962646394968033,
-0.044264763593673706,
-0.014243668876588345,
-0.043580908328294754,
0.024532238021492958,
0.012180780060589314,
0.042474742978811264,
-0.052377741783857346,
-0.004048094619065523,
-0.02252134680747986,
-0.01133672334253788,
0.06578309834003448,
-0.00037475177668966353,
-0.005386266391724348,
-0.0286562517285347,
0.034494269639253616,
-0.06497296690940857,
0.023736033588647842,
0.05075324326753616,
-0.03353538364171982,
-0.06154186651110649,
-0.05597670003771782,
0.034764986485242844,
0.08774168789386749,
0.0024738595820963383,
0.022232966497540474,
-0.01519798580557108,
0.032429590821266174,
-0.0021582692861557007,
-0.018605487421154976,
0.0011659128358587623,
0.04323636367917061,
-0.05632316693663597,
-0.03623087331652641,
0.0709182471036911,
-0.004172171000391245,
0.05473468452692032,
0.0004688131739385426,
-0.025517936795949936,
-0.032924190163612366,
0.04779084771871567,
0.012819766998291016,
0.05306364595890045,
0.02556128054857254,
-0.06994850933551788,
0.03230943903326988,
0.0032543838024139404,
-0.02463569864630699,
-0.04361805319786072,
-0.028252558782696724,
-0.04533392935991287,
0.05510392412543297,
-0.03825797140598297,
0.0737375020980835,
-0.014133174903690815,
-0.05305230990052223,
0.029426513239741325,
0.00079459318658337,
0.0417359322309494,
0.017320098355412483,
-0.02508312650024891,
-0.026120522990822792,
0.00813418347388506,
0.020306305959820747,
-0.029377542436122894,
-0.0067578465677797794,
-0.0507434643805027,
-0.00029462340171448886,
0.003104433650150895,
-0.014943665824830532,
-0.03309701755642891,
0.030862953513860703,
0.03818533942103386,
0.04384968429803848,
-0.02999533712863922,
0.05047270655632019,
-0.023341204971075058,
0.004676943179219961,
-0.054442740976810455,
0.00569277023896575,
-0.005569030996412039,
-0.008132219314575195,
0.023122070357203484,
-0.04949421435594559,
0.0234387069940567,
0.0063446201384067535,
-0.01622449792921543,
-0.0228089839220047,
-0.053070276975631714,
-0.04932854324579239,
-0.02586318552494049,
-0.012701746076345444,
0.011582245118916035,
-0.03754046559333801,
0.017353497445583344,
-0.016953816637396812,
-0.02885577827692032,
-0.019061436876654625,
0.013129533268511295,
0.035577405244112015,
-0.014264116063714027,
0.02883938141167164,
0.06516280770301819,
0.026960017159581184,
0.04486972466111183,
-0.040173210203647614,
-0.0013749805511906743,
-0.04134535416960716,
0.004024355206638575,
0.004225780721753836,
-0.002238963032141328,
0.05798442289233208,
-0.011269986629486084,
0.032431479543447495,
-0.007731341756880283,
0.04932156205177307,
0.03542893007397652,
0.03176620975136757,
0.010659965686500072,
-0.010791783221065998,
-0.02379116229712963,
-0.02397868223488331,
-0.030129441991448402,
0.022271646186709404,
-0.02126000076532364,
0.0341501347720623,
-0.008081687614321709,
0.005553168244659901,
-0.07029478996992111,
-0.024745937436819077,
0.0009894041577354074,
-0.05817621573805809,
0.05140566825866699,
0.02694603241980076,
-0.057869940996170044,
-0.0023766488302499056,
-0.06021067872643471,
-0.03287021070718765,
0.03271133080124855,
-0.05767913907766342,
0.05701035261154175,
0.008494159206748009,
-0.03630826249718666,
-0.048954371362924576,
0.025319106876850128,
0.007900353521108627,
-0.00937197357416153,
0.09167371690273285,
-0.0042574843391776085,
-0.02817268669605255,
-0.030052782967686653,
-0.01882021874189377,
-0.01404238399118185,
0.019304273650050163,
0.01692257635295391,
0.015513765625655651,
-0.0035981133114546537,
-0.010395605117082596,
-0.02753293700516224,
-0.00879936944693327,
0.04333443567156792,
-0.040868230164051056,
-0.046886831521987915,
0.030607644468545914,
-0.007111811079084873,
-0.02037075161933899,
-0.033351220190525055,
0.03388885408639908,
0.043804947286844254,
-0.0010522663360461593,
-0.03624265640974045,
0.026407089084386826,
0.0021879826672375202,
-0.05104103311896324,
-0.036546505987644196,
0.02040230669081211,
0.01297085639089346,
-0.0032484731636941433,
-0.00307240872643888,
-0.013165857642889023,
-0.022210197523236275,
0.00535653717815876,
-0.0410740002989769,
0.0064792325720191,
0.0013729840284213424,
-0.014321370050311089,
0.04704933241009712,
0.00027712463634088635,
0.02367880940437317,
-0.01499883458018303,
0.03876889869570732,
-0.02001262828707695,
-0.0063702124170959,
-0.05956083536148071,
0.00870883371680975,
0.07596257328987122,
-0.010251873172819614,
0.0465489886701107,
-0.03402877226471901,
-0.012301426380872726,
-0.011355620808899403,
0.0045739347115159035,
0.001246538944542408,
0.00014440671657212079,
0.0016648293239995837,
0.027263280004262924,
0.013366283848881721,
-0.10674955695867538,
0.011092239990830421,
0.011103724129498005,
0.01394597813487053,
-0.04605729877948761,
-0.012613188475370407,
0.025845488533377647,
0.04655926302075386,
-0.02657066099345684,
-0.09659760445356369,
0.02119656279683113,
0.0630529597401619,
-0.023330017924308777,
-0.001434789621271193,
-0.040985334664583206,
0.01762310229241848,
0.022841384634375572,
-0.01374310813844204,
0.024185894057154655,
0.03295908123254776,
0.026623258367180824,
0.05771572142839432,
-0.016391906887292862,
0.005329588893800974,
0.028378674760460854,
0.008749269880354404,
0.03400751203298569,
0.008445993065834045,
-0.02843012847006321,
-0.004925537388771772,
0.04176879674196243,
0.030178116634488106,
-0.052011411637067795,
-0.05398964509367943,
0.048878464847803116,
-0.02263605408370495,
0.06094413995742798,
-0.037547849118709564,
-0.013939311727881432,
-0.02305668406188488,
0.030030792579054832,
-0.0007100253133103251,
0.03779767453670502,
0.004435537848621607,
-0.020509252324700356,
0.027958480641245842,
0.011491562239825726,
0.013115683570504189,
0.004827964585274458,
0.014074797742068768,
0.01570046693086624,
-0.00046074995771050453,
-0.013757988810539246,
0.044139932841062546,
0.004005376249551773,
0.013609232380986214,
-0.004652746021747589,
0.02669808641076088,
0.00967504270374775,
-0.038666557520627975,
0.025128763169050217,
0.030011756345629692,
-0.011813708581030369,
-0.006652998737990856,
0.01046987995505333,
0.025165071710944176,
0.07728660106658936,
-0.02207489125430584,
0.0018062079325318336,
0.04359632357954979,
0.04936044290661812,
0.06267338991165161,
-0.054898735135793686,
0.03807599097490311,
0.01401942502707243,
-0.01602935791015625,
0.023132888600230217,
0.04929998889565468,
-0.07107344269752502,
0.037024322897195816,
-0.06876541674137115,
0.0413823202252388,
-0.013500704430043697,
-0.00044407855602912605,
0.07813793420791626,
0.1480664610862732,
-0.04822193831205368,
0.016112325713038445,
0.05012011155486107,
0.06178080663084984,
-0.004950226284563541,
-0.03889073058962822,
0.0052613746374845505,
-0.002609367948025465,
0.03401431068778038,
0.018711933866143227,
0.07611680775880814,
-0.036225151270627975,
0.023857075721025467,
-0.043777041137218475,
-0.0820031464099884,
-0.024865349754691124,
-0.01942700520157814,
-0.006570419296622276,
0.004736883100122213,
0.0023742751218378544,
0.017019039019942284,
-0.025727706030011177,
0.021806394681334496,
0.03669281303882599,
-0.016801655292510986,
-0.024539781734347343,
0.01048971712589264,
-0.01787624880671501,
0.019521305337548256,
0.000403809332055971,
0.011210628785192966,
-0.011616876348853111,
0.015885164961218834,
-0.03315965458750725,
0.03744954615831375,
0.0194232314825058,
-0.051131557673215866,
-0.015161634422838688,
0.002677517244592309,
-0.0287910345941782,
-0.02335517294704914,
-0.027087431401014328,
0.012688597664237022,
-0.027281759306788445,
-0.016677124425768852,
-0.03551184758543968,
-0.0384502038359642,
0.02292533963918686,
0.05718899145722389,
0.001962536247447133,
0.01100195199251175,
0.05841216444969177,
0.012652943842113018,
-0.001184561988338828,
-0.0550689734518528,
-0.027789412066340446,
0.04303867742419243,
-0.04947705194354057,
0.02607128769159317,
0.012452470138669014,
-0.0149137694388628,
0.014851706102490425,
0.025559496134519577,
-0.04000720754265785,
0.049146417528390884,
-0.031777266412973404,
0.0129489004611969,
-0.024262886494398117,
-0.05661964789032936,
-0.00809739250689745,
0.02087969332933426,
0.051549527794122696,
0.04988421872258186,
0.024948015809059143,
-0.03716559335589409,
-0.012016386725008488,
0.05243445187807083,
-0.021757295355200768,
-0.05618556961417198,
0.0014813636662438512,
-0.027464421465992928,
-0.006821927614510059,
0.007707828655838966,
-0.004587199073284864,
0.049049146473407745,
0.04091813415288925,
-0.01704036071896553,
0.09345594048500061,
0.04295658692717552,
0.001904234872199595,
0.00632310938090086,
-0.023780593648552895,
0.010088134557008743,
0.04080526530742645,
-0.01847059465944767,
-0.0017236453713849187,
-0.019676782190799713,
-0.00543822580948472,
0.03476635739207268,
0.008017212152481079,
-0.01139852311462164,
0.04105900973081589,
-0.01767411269247532,
-0.035856109112501144,
0.0019571620505303144,
-0.05183340981602669,
-0.06815265119075775,
-0.021471206098794937,
-0.00760408490896225,
-0.019131775945425034,
0.04428958520293236,
0.05615047737956047,
-0.012158997356891632,
0.04656021296977997,
0.006768783088773489,
0.04714464396238327,
0.010441774502396584,
0.0033652768470346928,
0.03807155415415764,
0.021883968263864517,
-0.04054189845919609,
-0.020435979589819908,
-0.003764655441045761,
0.01867438480257988,
-0.012445753440260887,
0.04220636561512947,
-0.04952522739768028,
-0.018506377935409546,
-0.024798527359962463,
-0.0169181227684021,
-0.04103752225637436,
0.014485455118119717,
0.02191896177828312,
0.02059391885995865,
-0.020477792248129845,
-0.022798610851168633,
-0.019820019602775574,
0.009801008738577366,
0.0074502844363451,
-0.006587462965399027,
0.03301328420639038,
-0.02995208092033863,
-0.02023462764918804,
-0.05586769059300423,
0.0069504352286458015,
0.03223729506134987,
-0.04649166762828827,
-0.026163628324866295,
0.020681820809841156,
0.07264356315135956,
0.025932561606168747,
0.015342969447374344,
0.034668345004320145,
0.00451748026534915,
0.0053943670354783535,
-0.03427804633975029,
-0.03248010575771332,
0.012960223481059074,
-0.045007288455963135,
-0.013346941210329533,
-0.03608612343668938,
0.002754867309704423,
-0.007914101704955101,
-0.022894641384482384,
-0.020431214943528175,
-0.004592499230057001,
0.0022296018432825804,
-0.013361458666622639,
0.017525039613246918,
-0.004113636910915375,
-0.029453011229634285,
-0.059962619096040726,
0.0072092534974217415,
0.033229682594537735,
-0.04680442065000534,
0.04109412804245949,
-0.022085057571530342,
-0.012721012346446514,
-0.01977839320898056,
-0.033324114978313446,
-0.03667447715997696,
-0.021744409576058388,
-0.020839916542172432,
0.014348911121487617,
0.00849063042551279,
-0.002138005569577217,
0.026203608140349388,
-0.010354829952120781,
-0.019230064004659653,
-0.0022741523571312428,
-0.022627055644989014,
0.026042303070425987,
0.007866756059229374,
0.027656439691781998,
0.020159022882580757,
-0.045738499611616135,
0.012873607687652111,
-0.00575269153341651,
-0.010888006538152695,
0.03168102353811264,
0.009273512288928032,
-0.04818021133542061,
-0.006246729753911495,
0.032370276749134064,
0.061703722923994064,
0.019838370382785797,
0.005415961146354675,
-0.044287100434303284,
-0.015945177525281906,
-0.045960817486047745,
-0.024898458272218704,
-0.041679881513118744,
0.03040526807308197,
-0.00785626471042633,
-0.053030744194984436,
-0.05727436766028404,
-0.027721857652068138,
0.007994803600013256,
-0.030232004821300507,
0.024174146354198456,
0.018581178039312363,
-0.0002760330098681152,
0.04443580284714699,
-0.017834125086665154,
0.030787808820605278,
0.06280365586280823,
-0.013130099512636662,
0.008324729278683662,
-0.007003267761319876,
-0.009065861813724041,
0.029033493250608444,
0.014109685085713863,
-0.04380716383457184,
-0.014865078963339329,
-0.012636467814445496,
-0.0006817971589043736,
-0.04295795038342476,
-0.028324762359261513,
-0.01234697736799717,
0.006906045135110617,
0.0889725536108017,
0.002483520656824112,
-0.0063577392138540745,
0.05282873287796974,
-0.03218869864940643,
-0.04558856412768364,
0.05564329773187637,
0.007754085585474968,
-0.020281393080949783,
0.024669336155056953,
-0.02015220746397972,
0.012220759876072407,
-0.01240339782088995,
-0.03795308247208595,
0.001424244837835431,
0.015674885362386703,
0.027156975120306015,
-0.0013825263595208526,
-0.062118496745824814,
-0.05869834125041962,
0.09338319301605225,
0.023900553584098816,
-0.03241217881441116,
0.020791474729776382,
0.0028958150651305914,
0.04352199658751488,
0.020868023857474327,
-0.048580583184957504,
0.01071127038449049,
0.007455128710716963,
-0.0060156481340527534,
-0.035086147487163544,
-0.023883068934082985,
0.031031643971800804,
-0.01196218654513359,
0.012445081025362015,
-0.00007602916593896225,
0.036013007164001465,
-0.011544338427484035,
0.06379372626543045,
0.016940396279096603,
0.013435366563498974,
0.04702647775411606,
-0.053534116595983505,
0.029290329664945602,
0.06907456368207932,
-0.03284900635480881,
0.00016694179794285446,
0.005783699452877045,
-0.00563657283782959,
0.010685942135751247,
0.015005304478108883,
0.027606025338172913,
-0.026988793164491653,
0.03778325766324997,
-0.04269929230213165,
0.00767544936388731,
-0.01957949623465538,
-0.006156053859740496,
0.013772552832961082,
0.0037566127721220255,
-0.07319076359272003,
0.017339639365673065,
-0.03646241873502731,
0.020774278789758682,
-0.06806095689535141,
0.04187207296490669,
0.05120355635881424,
0.03932226076722145,
0.02522677555680275,
-0.02297862246632576,
-0.023342713713645935,
0.08376603573560715,
0.02713753469288349,
-0.019151471555233,
-0.008843815885484219,
-0.01738722249865532,
-0.0164127629250288,
-0.039927899837493896,
-0.0000014215414694263018,
0.03436791151762009,
0.03643322363495827,
-0.03322819247841835,
-0.01837790198624134,
-0.004857485182583332,
-0.007573604583740234,
-0.005113678053021431,
0.04654764011502266,
-0.03940415754914284,
0.02047557942569256,
0.005167958792299032,
-0.05682412162423134,
0.025014160200953484,
-0.0007812241674400866,
0.046188682317733765,
0.02838018722832203,
-0.0046464926563203335,
0.004386935383081436,
0.032279711216688156,
0.046050697565078735,
0.008043097332119942,
0.024320436641573906,
-0.039881523698568344,
0.055151332169771194,
-0.06808898597955704,
-0.04273759946227074,
-0.004681773483753204,
-0.008003013208508492,
0.03275105357170105
] |
1
L'article
L101 du livre des procédures fiscales
(LPF) fait obligation à l'autorité
judiciaire de communiquer spontanément à l'administration fiscale toute indication qu'elle peut recueillir, susceptible de répercussions fiscales.
Cette mesure apparaît comme le corollaire de
l'article 40 du code de procédure pénale. En effet, cet article oblige les fonctionnaires qui acquièrent la connaissance de faits
délictueux à porter spontanément et sans délai à la connaissance du procureur tous renseignements et documents relatifs à ces faits (cette obligation permet en outre leur audition dans le cadre d'une
enquête préliminaire visant ces faits).
L'article
R*101-1 du LPF prévoit des modalités particulières de mise à disposition des pièces de procédure.
10
Par ailleurs,
I'article L82 C du LPF autorise le ministère public à communiquer les dossiers à l'administration fiscale, à l'occasion
de toute instance devant les juridictions civiles ou criminelles, soit spontanément, soit sur demande préalable.
Remarque : Il est rappelé que la durée de l'examen contradictoire de la situation
fiscale personnelle (ESFP) est portée à deux ans en cas, notamment, de mise en œuvre, dans le délai initial d'un an, des
articles L82 C et
L101 du LPF
(LPF, art. L12, dernier alinéa).
20
Le présent chapitre traite des modalités d'application (conditions d'exercice et nature des
documents communiqués) des articles L82 C,
L101 et
R*101-1 du LPF relatifs au droit de
communication auprès de l'autorité judiciaire considérée dans son ensemble, qu'il s'agisse des magistrats du parquet, des magistrats du siège ou des juges d'instruction.
I. Conditions d'exercice du droit de communication auprès de l'autorité judiciaire
A. Communication effectuée par l'autorité judiciaire sans demande préalable de l'administration fiscale
30
Les articles
L101 et
R*101-1 du LPF instituent une
obligation de communication spontanée pour l'autorité judiciaire.
Dans un arrêt rendu le 3 décembre 1990
(SA Antipolia, req. n° 103101), le
Conseil d'État a, toutefois, précisé que l'administration peut prendre l'initiative de demander la communication des informations détenues par l'autorité judiciaire, pour l'application de
l'article L101 du LPF.
1. Champ d’application
40
L'article
L101 du LPF porte sur toute indication de nature à laisser présumer :
- soit une fraude fiscale ;
- soit même une simple manœuvre ayant pour objet une fraude fiscale.
Il vise toute indication recueillie au cours :
- d'une instance civile ou commerciale ;
- d'une information criminelle ou correctionnelle (qu'il s'agisse d'une enquête préliminaire
ou de flagrance ou d'une procédure d'information proprement dite) même terminée par un non-lieu.
Il concerne indifféremment :
- les affaires ayant déjà donné lieu à un jugement ;
- les affaires en cours d'instruction.
Voir en ce sens
l'arrêt
CE, 22 novembre 1978, req. n°
06557, RJ, n° IV, p. 70.
2. Modalités d’application
50
L'article R*101-1
du LPF prévoit une obligation de mise à disposition des pièces relatives aux décisions rendues par les juridictions civiles, administratives, consulaires, prud'homales ou militaires.
Ces pièces doivent s'entendre :
- de toutes celles versées au dossier, que celles-ci aient été ou non invoquées par un
plaideur ;
- même si elles n'ont pas été retenues par le juge, ni visées dans le jugement.
Elles sont déposées au greffe des tribunaux concernés et demeurent à la disposition de
l'administration :
- durant la quinzaine qui suit toute décision de justice ;
- en matière correctionnelle, le délai de dépôt est limité à dix jours.
Le Conseil d'État
(arrêt du 8 octobre 1969, req. n° 65153, 7e et
9e sous-sections, RJCD, 1969, 2e partie,
p. 102) a confirmé l'obligation, pour l'autorité judiciaire chargée de la suite à donner à un procès-verbal dressé par des agents de police judiciaire, d'informer l'administration fiscale des
renseignements en sa possession concernant les faits relevés. Les agents de la police judiciaire agissaient dans le cadre des ordonnances du 30 juin 1945 relatives aux prix et à la répression des
infractions à la législation économique [les ordonnances n° 45-1483 et 45-1484 du 30 juin 1945 ont été abrogées par des ordonnances modificatives des 1er décembre 1986 (n° 86-1243) et 18 septembre
2000 (n° 2000-912) et codifiées aux articles L410-1 et suivants du code de commerce].
B. Communication effectuée par le ministère public spontanément ou sur demande de l'administration fiscale
60
L'article L82 C du
LPF, destiné à favoriser la recherche de renseignements utiles au contrôle fiscal, constitue une modalité particulière d'exercice du droit de communication.
Cette disposition autorise les magistrats du parquet à communiquer à l'administration fiscale
des dossiers en instance devant toute juridiction civile ou criminelle et peut s'appliquer :
- soit spontanément ;
- soit sur demande préalable de l'administration fiscale.
Le texte ne prévoit aucun formalisme particulier et ses conditions de mise en œuvre sont
fixées au plan local par les procureurs en accord avec les directeurs départementaux des finances publiques qui désignent des fonctionnaires chargés de représenter l'administration auprès de
l'autorité judiciaire.
Dans la pratique :
- hors les cas de communication spontanée par l'autorité judiciaire, toutes les demandes de
consultation des dossiers doivent être formulées par les agents des finances publiques auprès du procureur compétent ;
- sauf urgence et circonstances particulières, les demandes sont formulées par écrit ;
- elles doivent être renouvelées au fur et à mesure de l'avancement du dossier si plusieurs
consultations sont nécessaires ;
- l'autorisation donnée au ministère public de communiquer les dossiers à l'administration
peut être utilisée à tout moment, c'est-à-dire sans attendre l'achèvement de la procédure ou, au contraire, après expiration du délai de mise à disposition obligatoire prévu par
l'article R*101-1 du LPF.
II. Nature des documents communiqués
70
Les renseignements recueillis par les agents des finances publiques, dans le cadre des
procédures décrites ci-dessus ont pour finalité la détection d'infractions fiscales et la mise en œuvre des mesures de contrôle appropriées pour les sanctionner.
Ils peuvent être illustrés de copies de documents qui pourront être opposés en cas de besoin
au contribuable pour la partie qui le concerne (la personne mise en examen elle-même, une des parties en cause ou, le cas échéant un tiers) lors d'une procédure de contrôle ou de rectification.
Il est rappelé à cet égard que les pièces et procès-verbaux invoqués par l'administration
dans le cadre d'une procédure de redressement contradictoire doivent être communiqués au contribuable qui le demande, quand bien même ce dernier en aurait déjà obtenu communication à l'initiative
d'une autre administration (cf. CE, 14 mai
1986, n° 59590, 9e et 8e sous-sections et
CE, 9 juillet 1986, n° 30770, 9e et 8e
sous-sections).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-COM-10-50
|
https://bofip.impots.gouv.fr/bofip/428-PGP.html/identifiant=BOI-CF-COM-10-50-20120912
|
2012-09-12 00:00:00
|
857bd07ff91a976c4bbbb35ed4770d8d465cc46e99d5bb7a282273580b44326c
|
[
-0.03470426797866821,
0.03543371707201004,
-0.050176557153463364,
0.01626056246459484,
-0.060510776937007904,
-0.02124098874628544,
-0.02698270045220852,
0.03808591514825821,
0.04379240795969963,
-0.0613885261118412,
-0.0848270133137703,
0.057351719588041306,
0.0025225121062248945,
0.0276658833026886,
-0.00015596528828609735,
0.07554212212562561,
0.06632664054632187,
0.02418491430580616,
-0.005686655640602112,
-0.054733432829380035,
0.005891791079193354,
0.03653327748179436,
-0.006899062544107437,
-0.022020163014531136,
0.06619484722614288,
0.047702450305223465,
0.03318977728486061,
-0.11479374021291733,
-0.03157862648367882,
0.04333384707570076,
-0.007965123280882835,
-0.013477771542966366,
-0.014854748733341694,
0.0005864487611688673,
0.060995958745479584,
-0.008132399059832096,
0.007716181222349405,
0.06920860707759857,
0.014925694093108177,
0.00823244359344244,
0.04847487434744835,
0.012075180187821388,
-0.054449256509542465,
0.025128358975052834,
0.01959851011633873,
0.052558060735464096,
-0.03931523486971855,
0.016127657145261765,
-0.0065320152789354324,
0.02439427748322487,
-0.003381073474884033,
0.008783191442489624,
0.022639015689492226,
-0.020564338192343712,
0.006377124693244696,
0.0706707015633583,
-0.07708188891410828,
-0.009197461418807507,
0.02983810566365719,
0.0017665688646957278,
0.003432377241551876,
-0.0026228250935673714,
-0.06005832552909851,
-0.03949717804789543,
0.03696461766958237,
-0.003946089651435614,
0.01673792488873005,
-0.014149881899356842,
0.11142366379499435,
0.007855940610170364,
-0.049207013100385666,
0.0260178092867136,
0.02997848391532898,
0.03384557366371155,
0.06928006559610367,
0.07253626734018326,
-0.03506338223814964,
-0.03468039259314537,
0.02914464846253395,
0.040801916271448135,
-0.07521449029445648,
0.011669062077999115,
0.04600410908460617,
-0.019535591825842857,
0.007555183954536915,
-0.04403036832809448,
0.020958811044692993,
-0.06360477954149246,
-0.03531193360686302,
0.07549948245286942,
0.0582178458571434,
0.06587333232164383,
-0.019345657899975777,
-0.010688546113669872,
-0.04588957875967026,
0.07947412133216858,
-0.03146343678236008,
0.047760240733623505,
0.02918212302029133,
0.009923477657139301,
-0.006915946491062641,
0.03507646545767784,
0.03104422055184841,
-0.004686147440224886,
0.006108137778937817,
-0.05889442190527916,
0.0017768966499716043,
-0.02114592120051384,
-0.05700981989502907,
-0.035285696387290955,
-0.008810620754957199,
0.0066918577067554,
-0.0318339504301548,
0.042005505412817,
-0.01134123932570219,
0.06259560585021973,
0.025891467928886414,
0.04143626242876053,
-0.022076021879911423,
0.052585847675800323,
-0.011789294891059399,
0.026366669684648514,
0.014817438088357449,
0.0035822216887027025,
-0.06969283521175385,
-0.026900367811322212,
-0.04847782477736473,
0.0033510432112962008,
-0.02310352958738804,
0.002146343467757106,
0.06970082968473434,
0.017559854313731194,
0.020581305027008057,
-0.015001613646745682,
0.0328291617333889,
-0.031876396387815475,
0.026863103732466698,
0.06926854699850082,
0.021127041429281235,
0.011833659373223782,
-0.05181802064180374,
-0.05811157822608948,
0.0013244632864370942,
0.08589305728673935,
0.008713986724615097,
-0.012325198389589787,
-0.08091334253549576,
-0.0844142809510231,
-0.0002113433729391545,
0.037532638758420944,
-0.024002844467759132,
0.02298477664589882,
-0.010774055495858192,
-0.03751414269208908,
0.016996800899505615,
-0.030497917905449867,
0.03201467916369438,
0.044304586946964264,
0.0068096076138317585,
-0.04514356330037117,
-0.0006929247756488621,
0.0183426383882761,
-0.015028088353574276,
0.019152864813804626,
-0.04486439377069473,
-0.031081117689609528,
-0.025266610085964203,
0.08496049046516418,
0.036996547132730484,
0.05198366567492485,
-0.026321377605199814,
0.03315427899360657,
0.003199108876287937,
-0.02974587306380272,
-0.029510032385587692,
0.009184448979794979,
-0.023634236305952072,
-0.003123342990875244,
-0.0771719217300415,
0.00622194679453969,
-0.03359445184469223,
0.005012075416743755,
0.014877544716000557,
0.033788710832595825,
0.013377406634390354,
-0.055654413998126984,
-0.04849635064601898,
-0.019560977816581726,
0.026402795687317848,
-0.009126989170908928,
-0.03462125360965729,
0.003747727023437619,
-0.06404170393943787,
0.019701115787029266,
0.025148048996925354,
-0.029157843440771103,
-0.03707930073142052,
0.03576741740107536,
0.06932124495506287,
-0.03430851548910141,
-0.012561800889670849,
0.020953752100467682,
0.027299124747514725,
0.032371267676353455,
0.05353529751300812,
-0.03164847195148468,
-0.010937059298157692,
0.05006251484155655,
-0.0033502858132123947,
-0.054651640355587006,
0.06954409182071686,
0.038736093789339066,
-0.01101813092827797,
0.0019462666241452098,
-0.023068273440003395,
-0.012691342271864414,
-0.05277150124311447,
-0.034398503601551056,
0.05683460831642151,
-0.0015325270360335708,
0.014587140642106533,
-0.012161223217844963,
-0.07277719676494598,
-0.03617902472615242,
0.0271145086735487,
0.0368708036839962,
-0.019954552873969078,
0.01912594586610794,
-0.021997643634676933,
-0.037902772426605225,
-0.023099664598703384,
0.020832225680351257,
0.006645304150879383,
0.03768295794725418,
0.029020676389336586,
-0.02468002401292324,
-0.06316757947206497,
0.062098804861307144,
0.01326045859605074,
0.04521229490637779,
-0.0007258009864017367,
0.019190002232789993,
0.030828014016151428,
0.021406233310699463,
0.010210475884377956,
0.003120985347777605,
0.0336557999253273,
-0.033407289534807205,
0.0002346649271203205,
-0.02395053021609783,
-0.0003311067121103406,
0.030162183567881584,
-0.024431215599179268,
-0.0010557841742411256,
0.02239602617919445,
-0.02651134505867958,
0.029278798028826714,
0.00010874187864828855,
0.03021729737520218,
-0.051151324063539505,
-0.04584245756268501,
0.01842416264116764,
-0.06687398999929428,
-0.04883034527301788,
0.006715769879519939,
-0.08441561460494995,
0.09134618192911148,
-0.008812056854367256,
-0.011269349604845047,
0.00806488748639822,
-0.04188352823257446,
0.06295813620090485,
0.03977317735552788,
0.0057094586081802845,
0.00992291048169136,
0.003057753900066018,
-0.02730908989906311,
-0.004291743040084839,
0.018299993127584457,
0.01029649842530489,
0.0863412618637085,
-0.015659527853131294,
-0.058942168951034546,
-0.060201164335012436,
-0.04025221988558769,
-0.001967037795111537,
0.07819613814353943,
0.008758662268519402,
-0.02149062603712082,
0.013772168196737766,
-0.01491160225123167,
0.013012555427849293,
-0.00028217205544933677,
0.05161283165216446,
0.026079727336764336,
-0.0027543732430785894,
0.026485402137041092,
0.05770234018564224,
-0.01033313199877739,
-0.022458380088210106,
-0.003224270651116967,
-0.005267053376883268,
0.011032777838408947,
-0.00794296059757471,
-0.003603391582146287,
0.01745946705341339,
-0.028893398120999336,
-0.01858162321150303,
-0.022499755024909973,
0.020406289026141167,
-0.03213952109217644,
-0.017738765105605125,
0.02124716341495514,
-0.02849537320435047,
0.018779819831252098,
-0.05876743420958519,
0.0032673864625394344,
0.03843355178833008,
0.004024919588118792,
-0.05910826846957207,
0.0178981926292181,
0.03752772510051727,
-0.040380001068115234,
0.0641251653432846,
0.015290341340005398,
-0.014098071493208408,
0.0644901841878891,
0.02680535800755024,
-0.02916129119694233,
-0.031689371913671494,
-0.012441791594028473,
0.009097142145037651,
0.03207802027463913,
-0.020443422719836235,
0.015767063945531845,
-0.007684418465942144,
0.05309981107711792,
0.028048843145370483,
0.02465936169028282,
0.020346377044916153,
0.010204312391579151,
0.03896941617131233,
-0.0815061405301094,
0.006666640751063824,
0.03615838661789894,
-0.02664830908179283,
0.015849556773900986,
0.055340033024549484,
-0.01407527830451727,
-0.00999617949128151,
-0.026040036231279373,
0.017206862568855286,
0.02844061143696308,
-0.029172273352742195,
0.006020377390086651,
-0.009238728322088718,
0.02327893115580082,
0.04840559512376785,
-0.04846887290477753,
0.004814661107957363,
-0.0020117275416851044,
-0.008078936487436295,
0.03039640374481678,
0.04116721451282501,
0.0705270990729332,
0.04021749645471573,
0.03204537555575371,
0.02571413666009903,
0.03113389201462269,
-0.0056778425350785255,
-0.004080981016159058,
0.051649484783411026,
-0.0006724871345795691,
0.009701126255095005,
-0.016452837735414505,
0.022264711558818817,
0.00589456781744957,
0.047279346734285355,
0.011940007098019123,
-0.03978848457336426,
0.00440106401219964,
-0.03796934336423874,
0.06072942912578583,
-0.031176406890153885,
0.030215799808502197,
-0.009386076591908932,
-0.041736964136362076,
-0.004561369773000479,
-0.02640492282807827,
0.052202679216861725,
0.05565864220261574,
-0.030195850878953934,
0.004461832344532013,
0.02149476297199726,
-0.04324594512581825,
0.010474500246345997,
-0.0005360213690437376,
0.018419265747070312,
-0.020373990759253502,
0.05759523808956146,
-0.03611619397997856,
0.011881759390234947,
0.05249828100204468,
-0.00035226548789069057,
0.005054188892245293,
-0.027222013100981712,
0.03770076483488083,
-0.031354498118162155,
0.03035076893866062,
0.014657305553555489,
0.026207393035292625,
-0.03418216109275818,
0.01981760933995247,
-0.07020366191864014,
0.009194431826472282,
0.021400203928351402,
0.018153497949242592,
0.10256365686655045,
0.14622868597507477,
-0.011830567382276058,
0.0017785477684810758,
0.010226904414594173,
0.04001248627901077,
-0.076626256108284,
-0.030177682638168335,
-0.051345694810152054,
0.04486818611621857,
0.07696480304002762,
0.018978621810674667,
-0.00011438738147262484,
-0.06847700476646423,
0.019919846206903458,
-0.035202886909246445,
-0.037965476512908936,
-0.0170355886220932,
0.0007324691396206617,
-0.018499232828617096,
0.04502085596323013,
0.018885863944888115,
-0.00019706010061781853,
0.03742135688662529,
-0.031107118353247643,
0.022784309461712837,
-0.05983954668045044,
-0.012843245640397072,
-0.020595096051692963,
-0.014594695530831814,
-0.016268115490674973,
0.010857832618057728,
0.055564068257808685,
-0.05770598351955414,
-0.04818674549460411,
-0.047942712903022766,
-0.04563507065176964,
0.007665654644370079,
-0.010389363393187523,
-0.03911561518907547,
0.017232900485396385,
-0.012442263774573803,
0.004382822196930647,
-0.009813682176172733,
-0.014040905050933361,
-0.012465676292777061,
-0.027245033532381058,
-0.03181573748588562,
0.025733845308423042,
0.023153159767389297,
0.05962678790092468,
-0.02184622548520565,
0.005189341492950916,
0.03608961030840874,
0.009153991006314754,
0.00686038751155138,
0.01699049584567547,
-0.015158704482018948,
0.05478956922888756,
-0.03272400051355362,
0.04403672367334366,
0.015216996893286705,
0.00021789614402223378,
-0.027557948604226112,
-0.0056826211512088776,
-0.010274678468704224,
0.0574619434773922,
0.009950611740350723,
0.035704851150512695,
-0.04037667065858841,
-0.05335596576333046,
0.01542636752128601,
0.03265712782740593,
0.03805471584200859,
0.05090317875146866,
-0.006138719152659178,
0.03152838721871376,
0.033287372440099716,
0.015130122192203999,
-0.044568754732608795,
-0.06664542853832245,
0.0528985969722271,
0.02342265099287033,
-0.04051663354039192,
-0.06127113103866577,
0.026130542159080505,
0.03934621810913086,
-0.0010568115394562483,
0.008305150084197521,
0.04415646195411682,
-0.003093346953392029,
0.03257842734456062,
-0.011002416722476482,
-0.048147641122341156,
0.003637084271758795,
0.05038042366504669,
-0.02895009145140648,
0.03681604191660881,
0.004412692505866289,
-0.052171315997838974,
-0.023582756519317627,
-0.08834528923034668,
0.011047745123505592,
-0.004121364559978247,
-0.033622823655605316,
-0.024416642263531685,
-0.0064816721715033054,
-0.004308794159442186,
-0.04816426336765289,
0.013987693004310131,
0.02076437510550022,
0.042989540845155716,
0.009909406304359436,
0.053479596972465515,
0.024913175031542778,
0.009690418839454651,
0.012283796444535255,
-0.007253726478666067,
-0.0048562646843492985,
-0.03567288815975189,
0.07190436869859695,
-0.006244277115911245,
-0.04804185777902603,
-0.06112637370824814,
0.0028366276528686285,
0.05470247194170952,
-0.021981850266456604,
0.04195746034383774,
-0.015109834261238575,
0.00760727608576417,
-0.049613676965236664,
-0.03498289734125137,
0.022356092929840088,
-0.002695087343454361,
0.016276463866233826,
0.03013705462217331,
0.010284173302352428,
0.02355465106666088,
-0.05298938229680061,
0.029559511691331863,
-0.010148474015295506,
-0.02204194664955139,
0.07495070993900299,
-0.05136328190565109,
0.0021767897997051477,
-0.014750668779015541,
-0.006502441596239805,
0.04853764921426773,
-0.05992458015680313,
-0.024964729323983192,
0.02026253752410412,
-0.044011346995830536,
0.024257095530629158,
-0.01176020409911871,
-0.016140058636665344,
-0.01334124431014061,
0.015583746135234833,
-0.046540841460227966,
0.04840205982327461,
-0.029241012409329414,
-0.06219572573900223,
0.005031452048569918,
0.03531667962670326,
-0.037019696086645126,
-0.011538579128682613,
-0.0376184806227684,
0.027237381786108017,
-0.04315336421132088,
0.018548475578427315,
-0.045010004192590714,
0.039092279970645905,
0.00004321389860706404,
-0.004587951581925154,
0.0007352538523264229,
0.07861001044511795,
0.0033215524163097143,
-0.02672688663005829,
0.04554647579789162,
-0.015410592779517174,
-0.010658989660441875,
0.003350661601871252,
-0.020376401022076607,
-0.02335536666214466,
-0.000894861645065248,
-0.041946157813072205,
0.006535446271300316,
-0.01874828152358532,
-0.005133686121553183,
0.05115826800465584,
0.038979724049568176,
-0.06698466837406158,
-0.027785910293459892,
0.01285254955291748,
-0.008998462930321693,
0.056738827377557755,
0.006400247570127249,
0.009014660492539406,
0.03671060875058174,
-0.0044491952285170555,
0.034443605691194534,
0.04246729239821434,
0.039378900080919266,
0.02791670151054859,
-0.0042059761472046375,
-0.027320288121700287,
-0.011102517135441303,
0.04053874313831329,
-0.029389355331659317,
-0.019802218303084373,
-0.04597087204456329,
-0.016778677701950073,
-0.04272916167974472,
-0.01347496546804905,
-0.03062477521598339,
-0.029376525431871414,
0.004239628557115793,
0.002561777364462614,
0.00217068032361567,
-0.01934707909822464,
-0.033203884959220886,
-0.03302376717329025,
-0.030945179983973503,
-0.015596755780279636,
-0.0201726034283638,
0.0006408838089555502,
0.008935568854212761,
0.0060999710112810135,
0.0023764208890497684,
-0.025312604382634163,
-0.013065758161246777,
0.012683537788689137,
-0.04131634533405304,
0.0324268564581871,
0.02098808065056801,
-0.042639438062906265,
-0.058451421558856964,
-0.016344575211405754,
0.020326560363173485,
-0.01609467715024948,
0.0232022013515234,
-0.01079518161714077,
0.02765866555273533,
0.08171287924051285,
0.005944228731095791,
-0.01471291296184063,
0.09472393244504929,
-0.0028285281732678413,
-0.04298674315214157,
-0.011088093742728233,
0.013217726722359657,
0.01474242378026247,
0.04280083253979683,
-0.047014228999614716,
0.012400966137647629,
0.005644507240504026,
-0.0217458363622427,
0.026385467499494553,
0.0030630165711045265,
0.03237486258149147,
0.00008477482333546504,
-0.054908689111471176,
-0.03088725544512272,
0.055850591510534286,
-0.06676165759563446,
-0.025121023878455162,
0.007135019171983004,
0.0265931598842144,
-0.008511080406606197,
-0.05033699795603752,
0.00755610316991806,
-0.05460909381508827,
0.0026489596348255873,
0.014418216422200203,
0.015843449160456657,
-0.006991831585764885,
0.030198466032743454,
0.008031214587390423,
0.018516171723604202,
-0.007742627989500761,
-0.008574793115258217,
0.0140584921464324,
0.008630773052573204,
-0.00792887806892395,
-0.015130965039134026,
0.052131880074739456,
-0.0006126830703578889,
0.0319368913769722,
-0.0011728170793503523,
-0.02526470646262169,
-0.030354125425219536,
0.024811435490846634,
0.018132705241441727,
-0.0043598348274827,
-0.05063444375991821,
0.02832464501261711,
-0.017306387424468994,
-0.02466939389705658,
-0.028982190415263176,
-0.0812682956457138,
-0.04046258702874184,
0.024049965664744377,
-0.020338386297225952,
0.05431651324033737,
-0.07963009178638458,
-0.029788047075271606,
-0.011984802782535553,
0.007561440579593182,
0.004311536438763142,
0.06345527619123459,
0.03150283172726631,
0.015843506902456284,
0.04384061321616173,
-0.006957995239645243,
-0.03475197032094002,
-0.04851087927818298,
0.043552372604608536,
-0.021139856427907944,
0.01077321358025074,
0.055963341146707535,
-0.00006065165507607162,
0.023079145699739456,
-0.02940545417368412,
-0.042885150760412216,
0.017479049041867256,
-0.030529901385307312,
-0.0013625515857711434,
-0.02273651957511902,
-0.06254702806472778,
-0.003703206777572632,
-0.024732261896133423,
0.01130435150116682,
0.02039930410683155,
-0.015741484239697456,
-0.0349278599023819,
0.021630575880408287,
0.009475454688072205,
0.07313182204961777,
0.026162607595324516,
-0.012569927610456944,
-0.015623530372977257,
0.01959485188126564,
0.06636817753314972,
-0.012916292063891888,
0.05948878824710846,
-0.052172478288412094,
0.07906574010848999,
-0.013828268274664879,
-0.03815455734729767,
0.06088037043809891,
-0.03005671314895153,
0.07666858285665512
] |
1
La présente section est consacrée à l'examen des infractions et sanctions prévues à
l'article 1729 B du CGI (code général des impôts) et
l'article 1729 C du CGI.
I. Sanctions prévues pour défaut de production ou production tardive d’un document ne comportant pas d’éléments à retenir
pour l’assiette ou la liquidation de l’impôt et omissions ou inexactitudes dans ces documents
10
Le 1 de l’article 1729 B
du CGI prévoit que le défaut de production dans les délais prescrits d'une déclaration ou d’un acte, ne comportant pas d’éléments à retenir pour l’assiette ou la liquidation de l’impôt, et devant
être remis à l’administration fiscale, entraîne l’application d’une amende de 150 €.
L'amende est portée à 1 500 € s'agissant de la déclaration prévue à
l'article 242 sexies du CGI.
Cette amende est également portée à 1 500 € s'agissant de l'état prévu au III bis de
l'article 244 quater B du CGI, pour les crédits d'impôt calculés au titre des dépenses exposées à compter du 1er
janvier 2011.
Le 2 de l’article 1729 B du CGI prévoit que, sauf cas de force majeure, les omissions ou
inexactitudes constatées dans ces mêmes documents entraînent l’application d’une amende de 15 € par omission ou inexactitude, sans que le total des amendes applicables aux documents devant être
produits simultanément puisse être inférieur à 60 € ni supérieur à 10 000 €.
L'amende est portée à 150 € s'agissant de la déclaration prévue à l'article 242
sexies.
Remarque : Pour les investissements réalisés outre-mer à compter du premier jour
du sixième mois suivant le 29 mai 2009 (date d'entrée en vigueur de la loi n° 2009-594 du 27 mai 2009),
l'amende applicable est celle prévue à l'article 1740-0 A du CGI
(BOI-CF-INF-10-40-60 au I-D § 70).
Le 3 de l’article 1729 B du CGI prévoit une mesure de tempérament commune aux amendes prévues
aux 1 et 2 de cet article (cf. I-D § 80).
A. Documents visés
20
Les amendes prévues par
l’article 1729 B du CGI visent tous les documents qui doivent être remis à l’administration fiscale, autres que les
déclarations et actes comportant l’indication d’éléments à retenir pour l’assiette ou la liquidation de l’impôt, qui sont passibles des majorations prévues à
l'article 1728 du CGI et l'article 1729 du CGI.
Les documents concernés sont :
- les états (exemple : état de répartition des bénéfices distribués) ;
- les relevés (exemple : relevés des amortissements) ;
- les extraits ;
- les pièces ou copies de pièces (exemple : factures) ;
- les déclarations autres que celles comportant l’indication d’éléments à retenir pour
l’assiette ou la liquidation de l’impôt.
Une déclaration est considérée comme comportant de tels éléments lorsqu’elle mentionne un
élément intervenant dans l’assiette ou la liquidation de l’impôt dû par la personne déposant le document (éléments de base imposable, sommes déductibles, impôt, etc.) et qu’elle a pour objet de
permettre à l’administration d’établir l’impôt dû (déclaration de revenus des personnes physiques, etc.) ou au contribuable de déterminer lui-même l’impôt qu’il doit acquitter, pour les impôts
auto-liquidés (déclaration de résultat d’impôt sur les sociétés, déclaration de TVA, etc.).
Le défaut de dépôt dans les délais de ces documents ou les inexactitudes ou omissions qu’ils
comportent sont sanctionnés par les majorations prévues aux articles 1728 et 1729 du CGI. Toutefois, ces documents sont passibles des amendes prévues à l’article 1729 B du CGI lorsqu’ils ne font
apparaître aucun droit dû ou font état d’un crédit en faveur du contribuable (exemple : déclaration néante ou créditrice de taxes sur le chiffre d'affaires par suite de l'absence de chiffre d'affaires
réalisé ou de l'existence d'une situation créditrice). De même, lorsqu’une telle déclaration doit être accompagnée de documents (différents tableaux devant être joints aux déclarations de résultat par
exemple), la déclaration elle-même n’est pas passible des amendes prévues par l’article 1729 B du CGI lorsqu’elle comporte un résultat positif mais les documents annexés le sont.
Les déclarations visées par l’article 1729 B du CGI sont donc les autres déclarations que
celles évoquées aux deux alinéas précédents. Peuvent être citées, par exemple, les déclarations de traitements et salaires (BOI-BIC-DECLA-30-70-10) prévues à
l’article 87 du CGI que doivent adresser chaque année à l’administration les employeurs ou les déclarations de revenus de
capitaux mobiliers prévues à l’article 242 ter du CGI (BOI-RPPM-PVBMI-40-30-65) qui doivent
être déposées par les banques, étant précisé que l’amende prévue par l’article 1729 B du CGI a un caractère général et ne s’appliquera que pour autant qu’une autre amende spécifique ne trouve pas à
s’appliquer. Ainsi, l’omission d’un salarié dans une déclaration de salaires est sanctionnée par l’application de l’amende prévue au III de
l’article 1736 du CGI (BOI-CF-INF-10-40-30 au II § 60). En
revanche, l’amende prévue au 2 de l’article 1729 B du CGI sera encourue lorsque le salarié a bien été mentionné mais que son identification est incomplète ou inexacte par exemple.
Remarque : S'agissant de l'ensemble des sanctions applicables en matière de
déclaration récapitulative annuelle visée à l'article 242 ter du CGI («déclaration récapitulative des opérations sur valeurs mobilières et revenus de capitaux mobiliers» correspondant à l'ex "imprimé
fiscal unique"), il faut se référer au BOI-RPPM-PVBMI-40-30-70.
B. Défaut de production ou production tardive
1. Champ d’application de l’amende
30
L'infraction sanctionnée par le 1 de
l’article 1729 B du CGI se caractérise par l'absence de production dans le délai prescrit ou la production après l'expiration
de ce délai :
- qu'il s'agisse d'une production spontanée ou d'une production sur demande des services ;
- qu’il s’agisse d’une personne physique ou morale ayant ou non la qualité de contribuable ;
- en toute matière fiscale, exception faite en matière de contributions indirectes.
2. Modalités d’application de l’amende
40
Une amende de 150 € est due autant de fois qu'il existe de documents non
produits ou parvenus tardivement.
La circonstance que plusieurs des documents en cause devaient être produits en même temps, ou
que certains d'entre eux constituent de simples annexes d'un document principal, n'est pas de nature à justifier l'application d'une seule amende ; c'est ainsi, en particulier, que la production
tardive de la déclaration des salaires prévue par l'article 87 du CGI et de la déclaration des honoraires visée à
l'article 240 du CGI, qui constituent deux obligations entièrement distinctes, donnera lieu chacune à l'application de l'amende
de 150 €.
De même, doivent être considérés comme des documents distincts :
- les déclarations mentionnées à
l'article 39 de l'annexe III au CGI (déclarations des salaires versés par la généralité des employeurs et déclaration
à souscrire par les employeurs agricoles : BOI-BIC-DECLA-30-70-10) et celle mentionnée à l'article 88
du CGI (déclaration des pensions et rentes viagères : BOI-RSA-PENS-40) ;
- la déclaration de résultat à souscrire par les entreprises en vertu des dispositions de
l'article 53 A du CGI et les documents annexes à cette déclaration dont la production est prévue par le II de
l'article 38 de l'annexe III au CGI (bilan, compte de résultat, tableaux des immobilisations, des amortissements et
des provisions, état des échéances des créances et des dettes, tableau de détermination du résultat fiscal, état des déficits et des provisions non déductibles, état des renseignements divers, tableau
des éléments soumis au régime fiscal des plus-values et moins-values, etc.).
C. Omissions ou inexactitudes
1. Champ d’application de l’amende
50
Le 2 de l’article 1729 B
du CGI vise :
- toutes les omissions ou inexactitudes relevées dans les renseignements que doivent comporter
les documents remis à l'administration ;
- l'omission totale desdits renseignements.
Par inexactitude, il convient d'entendre toute erreur, volontaire ou non, affectant l'un
quelconque des renseignements fournis sur les documents parvenus au service.
Quant aux omissions, elles peuvent être partielles, c'est-à-dire porter sur certains seulement
des renseignements figurant sur le document produit, ou totales lorsque le document produit ne comporte aucune des mentions prescrites.
2. Modalités d’application de l’amende
60
Les omissions et les inexactitudes commises dans l'un quelconque des documents qui doivent
être remis à l'administration fiscale en vertu d'un texte légal ou réglementaire sont sanctionnées par autant d'amendes fiscales de 15 € qu'il existe d'omissions ou d'inexactitudes dans chaque
document produit.
Toutefois, le total des amendes applicables aux documents devant être produits simultanément
ne peut être ni inférieur à 60 € ni supérieur à 10 000 €.
Par « documents devant être produits simultanément », il convient d’entendre :
- l’ensemble des déclarations qui doivent être souscrites simultanément par la même personne ;
- ou l’ensemble constitué par toutes les annexes qui doivent être jointes à une même
déclaration (par exemple, les différents tableaux qui doivent être annexés à la déclaration de résultat tels que compte de résultat, bilan, tableau des amortissements, etc.).
En principe, chaque inexactitude ou omission doit donner lieu à l'application d'une amende de
15 €.
C'est ainsi qu'en matière de déclarations annuelles de salaires, honoraires, pensions, il
convient d'appliquer l'amende autant de fois qu'un élément de la déclaration relative au bénéficiaire n'a pas été fourni : identité, adresse, emploi, situation de famille, etc. Toutefois, lorsque la
quotité de la sanction ainsi obtenue apparaît manifestement excessive eu égard à la gravité réelle et aux conséquences de l'infraction commise ainsi qu'à l'attitude fiscale habituelle du contribuable,
le nombre des amendes encourues peut être réduit sans que le nombre retenu puisse en aucun cas être inférieur à celui des salariés devant figurer dans la déclaration ou pour lesquels il aura été
relevé des omissions partielles.
3. Force majeure
70
Les sanctions précitées ne sont pas susceptibles d'être appliquées à l'encontre des personnes
qui sont en mesure de se prévaloir d'un cas de force majeure.
D. Mesure de tempérament
80
Le 3 de l’article 1729 B
du CGI prévoit que les amendes prévues aux 1 et 2 de cet article ne sont pas applicables en cas de première infraction commise au cours de l’année civile en cours et des trois années précédentes,
lorsque l’intéressé a réparé l’infraction, soit spontanément, soit dans les trente jours d’une demande de l’administration.
Par conséquent, avant d’appliquer les amendes prévues aux 1 et 2 de l’article 1729 B du CGI,
le service doit s’assurer qu’il ne s’agit pas de la première infraction de ce type commise par le contribuable concerné au cours de l’année civile en cours et des trois années précédentes.
Cette vérification de la situation du contribuable au regard des amendes prévues aux 1 et 2 de
l’article 1729 B du CGI doit être effectuée lorsque le service reçoit spontanément du contribuable un document déposé après la date légale de dépôt ou un document rectificatif ; en l’absence de
réparation spontanée de la part du contribuable, le service doit l’inviter à régulariser sa situation.
Pour apprécier si une personne a, ou non, commis une infraction analogue dans le délai prévu
au 3 de l’article 1729 B du CGI, il convient de distinguer :
- amende prévue au 1 de l’article 1729 B du CGI : il convient de retenir uniquement les
infractions ayant consisté en un dépôt tardif d'une déclaration ou d’un acte ne comportant pas d’éléments à retenir pour l’assiette ou la liquidation de l’impôt et devant être remis à l’administration
fiscale, qui ont entraîné ou étaient susceptibles d’entraîner l’application de l’amende prévue au 1 de l’article 1729 B du CGI. Les documents concernés sont, non seulement les documents identiques,
mais aussi l'un quelconque des documents visés par l’article 1729 B du CGI ;
- amende prévue par le 2 de l’article 1729 B du CGI : il convient de retenir uniquement les
infractions ayant consisté en des omissions ou inexactitudes qui ont entraîné ou étaient susceptibles d'entraîner l'application de l'amende prévue au 2 de l’article 1729 B du CGI.
Par mesure de tempérament, quand plusieurs personnes doivent être mises en cause simultanément
pour le paiement des amendes prévues aux 1 et 2 de l’article 1729 B du CGI (héritiers solidaires par exemple), si au moins l'une d'entre elles n'a pas commis d'infraction de même nature dans le délai
prévu au 3 de l’article 1729 B du CGI, il convient de ne pas appliquer l'amende.
E. Règles de cumul des amendes pour défaut de production ou production tardive et omissions ou inexactitudes entre elles
et avec d’autres pénalités
1. Règles de cumul des amendes pour défaut de production ou production tardive et omissions ou inexactitudes
90
En cas d'inexactitudes ou d'omissions relevées dans un document qui n'a été produit qu'après
l'expiration du délai imparti, les amendes sanctionnant ces inexactitudes ou omissions (CGI, art. 1729 B, 2) s'ajoutent
éventuellement à l'amende encourue pour production tardive du document dont il s'agit (CGI, art. 1729 B du CGI).
Exemple : Annexes à la déclaration de résultat prévue à
l’article 53 A du CGI non déposées dans les délais prescrits :
- application de l’amende de 150 € prévue par le 1 de l’article 1729 B du CGI autant de fois
qu’il y a de documents non déposés dans les délais prescrits ;
- application de l’amende de 15 € par omission ou inexactitude, sans que le total de ces amendes
ne puisse être inférieur à 60 € ni supérieur à 10 000 € pour l’ensemble de ces documents.
En revanche, le non dépôt d’un document visé à l’article 1729 B du CGI entraîne l’application
de l’amende prévue au 1 de cet article uniquement.
2. Règles de cumul avec d’autres pénalités
100
Les amendes prévues par
l’article 1729 B du CGI ne peuvent se cumuler, pour un même document, avec les majorations prévues par
l’article 1728 du CGI ou l'article 1729 du CGI. En
conséquence, lorsque ces majorations sont appliquées, les amendes prévues par l’article 1729 B ne peuvent pas l’être.
II. Sanctions prévues pour défaut de production de déclarations particulières
110
Le défaut de production dans le délai prescrit de l'une des déclarations mentionnées à
l'article 1406 du CGI et au XVII de
l'article
34 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 entraîne l'application d'une amende de 150 €. Les omissions ou inexactitudes constatées dans les mêmes
déclarations entraînent l'application d'une amende de 15 € par omission ou inexactitude, sans que le total des amendes applicables par déclaration puisse être inférieur à 60 € ni supérieur à 150 €
(CGI, art. 1729 C).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-INF-10-40-10
|
https://bofip.impots.gouv.fr/bofip/4300-PGP.html/identifiant=BOI-CF-INF-10-40-10-20171206
|
2017-12-06 00:00:00
|
051c2f37112fb32d74e1da5391bc063c624effad8a9d990bdd241069645237de
|
[
-0.0004325654008425772,
0.07422805577516556,
-0.043728552758693695,
0.059626489877700806,
0.04151728004217148,
-0.0574873611330986,
-0.10177155584096909,
0.06066003069281578,
0.018553635105490685,
-0.074466273188591,
-0.062777578830719,
0.010334503836929798,
-0.033866409212350845,
0.03157200664281845,
-0.052115295082330704,
0.07451363652944565,
0.03470868989825249,
0.016722658649086952,
-0.006025027949362993,
-0.05175768956542015,
0.03973731771111488,
0.02679225616157055,
0.003279791446402669,
0.045607034116983414,
0.05064664036035538,
0.05902891978621483,
-0.003267725231125951,
-0.07874184101819992,
-0.057895809412002563,
0.03363798186182976,
-0.050943732261657715,
-0.04506424441933632,
0.04469937086105347,
0.051390133798122406,
0.03308752551674843,
-0.09191031008958817,
0.027689149603247643,
0.049153245985507965,
0.024221939966082573,
0.010421477258205414,
-0.006373865529894829,
0.01740589179098606,
0.00626514945179224,
0.0034194751642644405,
0.0042576175183057785,
0.0211301501840353,
-0.09391692280769348,
0.0069907172583043575,
-0.05562474578619003,
0.020132318139076233,
-0.014416534453630447,
-0.026722529903054237,
0.05172988027334213,
-0.01878415420651436,
-0.03138575330376625,
0.0414775013923645,
-0.08341566473245621,
0.02174685336649418,
0.04534284770488739,
-0.02383272722363472,
-0.028602885082364082,
-0.0033104573376476765,
-0.014870191924273968,
-0.026395566761493683,
-0.0038258512504398823,
-0.028530433773994446,
0.0027160122990608215,
-0.03593788295984268,
0.09106156975030899,
0.011661194264888763,
0.02105349488556385,
0.027521584182977676,
-0.009778941981494427,
0.04638295993208885,
0.06399992853403091,
0.06580787897109985,
-0.037228845059871674,
0.01677953079342842,
0.03497052565217018,
0.06530183553695679,
0.012826839461922646,
-0.015819530934095383,
0.01392940804362297,
0.008844155818223953,
-0.0303431935608387,
-0.025287464261054993,
0.07605981081724167,
-0.01425014529377222,
-0.042963817715644836,
0.03519555181264877,
0.021240202710032463,
0.06211090460419655,
-0.06646720319986343,
0.07480635493993759,
-0.01292973943054676,
0.06903824210166931,
-0.06911008059978485,
0.014029213227331638,
0.09083835035562515,
0.020508909597992897,
-0.013848374597728252,
-0.008419333025813103,
-0.011238022707402706,
-0.02428298443555832,
0.034965235739946365,
-0.023310530930757523,
0.03605387359857559,
-0.026057053357362747,
-0.011476017534732819,
0.01790597289800644,
-0.06067518889904022,
0.03658808395266533,
-0.0990145206451416,
-0.016949428245425224,
0.020804401487112045,
0.06434446573257446,
-0.02359948307275772,
0.025503534823656082,
-0.0005468010203912854,
0.07566756755113602,
-0.0006409082561731339,
-0.04892436042428017,
-0.033635664731264114,
-0.017600761726498604,
-0.06841162592172623,
-0.03878360614180565,
-0.037031710147857666,
-0.007160715758800507,
-0.03742290660738945,
0.004775414243340492,
0.061486128717660904,
-0.011192313395440578,
-0.03902428597211838,
-0.0386728011071682,
-0.007000601850450039,
-0.03468862920999527,
0.043537769466638565,
0.10328952223062515,
0.032168980687856674,
-0.025450099259614944,
-0.053689561784267426,
0.020680218935012817,
-0.06113613396883011,
0.039396416395902634,
0.03814126178622246,
0.03257780149579048,
-0.0203484445810318,
-0.011346246115863323,
0.015500440262258053,
0.036007970571517944,
0.004868930205702782,
0.0395965501666069,
-0.04920601844787598,
-0.012209119275212288,
0.0189919825643301,
-0.01345646008849144,
-0.008418817073106766,
0.0009491185192018747,
-0.0005783632514066994,
-0.05328216403722763,
0.008820811286568642,
0.02489086240530014,
0.032264743000268936,
0.012782763689756393,
-0.009448914788663387,
-0.04766621068120003,
0.02751040644943714,
0.03783359378576279,
0.05082269385457039,
0.01425098069012165,
-0.020496919751167297,
0.063389353454113,
-0.002254200167953968,
-0.025462359189987183,
-0.010317381471395493,
-0.0018761202227324247,
0.020784897729754448,
0.04343205690383911,
-0.1284860372543335,
0.0652758926153183,
-0.03617189824581146,
-0.07275070250034332,
-0.0030929704662412405,
0.006433436647057533,
0.025562983006238937,
0.04337599128484726,
-0.012744835577905178,
-0.021094895899295807,
-0.021160036325454712,
-0.024990307167172432,
-0.034479960799217224,
-0.009920691139996052,
-0.09158272296190262,
0.03146445006132126,
0.026462936773896217,
-0.029605794697999954,
-0.018197761848568916,
0.022527063265442848,
0.06234316900372505,
0.02289578504860401,
-0.007533716503530741,
0.027873773127794266,
-0.0739636942744255,
0.03138633072376251,
-0.007284707855433226,
-0.01362981740385294,
0.0272985827177763,
0.046325746923685074,
-0.015496337786316872,
-0.0647689700126648,
0.0652899369597435,
-0.006017299368977547,
-0.0007190448231995106,
0.052045758813619614,
-0.020631497725844383,
-0.0024837367236614227,
-0.03695007041096687,
-0.006201913580298424,
-0.012221051380038261,
0.017038218677043915,
0.0014235859271138906,
-0.004576058126986027,
-0.06110365688800812,
-0.041570842266082764,
0.00219650287181139,
0.004534450825303793,
-0.010040465742349625,
0.02994389459490776,
-0.002247569616883993,
-0.06349404901266098,
0.045254968106746674,
-0.019600624218583107,
0.01596379652619362,
0.044297561049461365,
-0.0003326394653413445,
-0.05079216882586479,
-0.045648153871297836,
0.027135081589221954,
-0.027069292962551117,
0.03480925038456917,
0.012048156000673771,
0.0043189637362957,
0.0493629015982151,
0.007457477506250143,
-0.06424466520547867,
-0.01289660669863224,
-0.02895507961511612,
-0.021183153614401817,
-0.009910330176353455,
-0.03164733573794365,
-0.01978140138089657,
0.0392739474773407,
-0.04415994510054588,
0.03440464287996292,
-0.03071374073624611,
-0.041161831468343735,
-0.0010179755045101047,
0.0011550235794857144,
0.01928769052028656,
0.00335580762475729,
-0.009877434931695461,
-0.038221776485443115,
-0.023742279037833214,
0.030217554420232773,
-0.010383378714323044,
-0.09223952144384384,
0.00930348876863718,
0.006478587165474892,
-0.02662004716694355,
-0.009631603956222534,
-0.005980968941003084,
0.0160575769841671,
0.013292742893099785,
0.049345001578330994,
0.013837706297636032,
-0.0031973610166460276,
-0.004921570420265198,
0.011204853653907776,
0.05723082274198532,
0.011451607570052147,
0.03736722841858864,
-0.03848607465624809,
-0.019293008372187614,
-0.016617193818092346,
-0.010068787261843681,
-0.009547976776957512,
0.025476086884737015,
-0.018313093110919,
0.001064793555997312,
0.05911668390035629,
-0.05271928384900093,
0.044644009321928024,
-0.006560731213539839,
0.06745043396949768,
-0.01589087024331093,
0.016186121851205826,
-0.020447062328457832,
0.07281079888343811,
0.0028980206698179245,
-0.02842916175723076,
0.004029793664813042,
-0.00791472289711237,
-0.00805771816521883,
-0.0033742873929440975,
-0.008365009911358356,
-0.021346837282180786,
-0.03676219284534454,
-0.019964996725320816,
0.0015749932499602437,
0.04755412042140961,
-0.04907551407814026,
-0.016100384294986725,
0.0012864544987678528,
-0.05483972653746605,
0.0629064068198204,
-0.017300646752119064,
-0.005371621809899807,
0.03811502456665039,
-0.011523897759616375,
-0.05054183676838875,
-0.04749797657132149,
0.08205287903547287,
0.008515933528542519,
0.05498950555920601,
-0.004836269188672304,
-0.01810329034924507,
0.028156474232673645,
0.011660684831440449,
-0.08575256168842316,
0.007521858438849449,
-0.02434689737856388,
0.04187149927020073,
0.014825998805463314,
-0.015137918293476105,
-0.010955044999718666,
0.022098932415246964,
0.029079541563987732,
-0.06781066209077835,
0.011221371591091156,
0.032907962799072266,
0.037898849695920944,
-0.03641986474394798,
-0.053247708827257156,
-0.014802996069192886,
0.029829563573002815,
-0.005783687345683575,
0.014713727869093418,
0.0349789634346962,
0.0021983846090734005,
0.008922521024942398,
-0.0305789802223444,
0.040405623614788055,
0.03319988772273064,
0.08037552237510681,
0.012750932946801186,
0.02899625152349472,
-0.05261677876114845,
-0.003662138245999813,
-0.03228667378425598,
0.06733968108892441,
0.05255279690027237,
-0.0019202001858502626,
-0.005863786209374666,
0.043815068900585175,
0.04248039051890373,
-0.04650169610977173,
0.032857052981853485,
0.005297776777297258,
-0.021593663841485977,
-0.023775368928909302,
-0.011367726139724255,
0.010547187179327011,
0.004123681224882603,
0.05030158534646034,
-0.04162723571062088,
0.023810764774680138,
0.024635720998048782,
0.01343065407127142,
-0.010194715112447739,
-0.010274873115122318,
0.006313798483461142,
-0.05088011175394058,
0.04979958012700081,
0.011775416322052479,
0.03536444529891014,
0.00859859585762024,
0.0006228675483725965,
-0.05952969565987587,
-0.019652683287858963,
0.017917577177286148,
0.0003694204206112772,
-0.02749299630522728,
0.012167644686996937,
-0.0029852548614144325,
0.00658847251906991,
-0.0008392669842578471,
-0.015814566984772682,
0.021169455721974373,
-0.04713595658540726,
0.03644692152738571,
-0.0015549436211585999,
-0.00019506405806168914,
0.053242117166519165,
-0.012184654362499714,
0.02576696313917637,
0.005107514094561338,
0.015279920771718025,
-0.019141167402267456,
0.015813281759619713,
0.0032878571655601263,
0.06817460805177689,
-0.012538481503725052,
0.00845626462250948,
-0.07101597636938095,
-0.008760630153119564,
0.06356361508369446,
0.04801773652434349,
0.05999026820063591,
0.16014719009399414,
-0.025021173059940338,
0.03753146156668663,
0.011543025262653828,
0.004847729578614235,
-0.04484708607196808,
-0.04769201949238777,
0.04059453308582306,
0.04299844428896904,
0.007708814926445484,
-0.016690080985426903,
0.023911498486995697,
-0.039952706545591354,
0.013104289770126343,
-0.028523031622171402,
0.0061285896226763725,
0.017093989998102188,
-0.009766391478478909,
-0.006021579727530479,
-0.015930673107504845,
0.0038347463123500347,
-0.03363173454999924,
0.039760738611221313,
0.023906679823994637,
0.018430596217513084,
-0.015026149339973927,
-0.018813874572515488,
-0.02643396332859993,
-0.04156006872653961,
0.015203146263957024,
-0.003372571663931012,
0.019968556240200996,
-0.031120892614126205,
-0.0013927267864346504,
-0.02127266861498356,
-0.04538832604885101,
0.04175673425197601,
0.008904783055186272,
-0.026534274220466614,
0.03170726075768471,
-0.00846516340970993,
-0.009408722631633282,
0.007244670297950506,
-0.026435043662786484,
0.011777333915233612,
-0.011709014885127544,
-0.0060241068713366985,
-0.007870194502174854,
0.025897134095430374,
0.028673240914940834,
0.005741768516600132,
0.023842645809054375,
0.03001069836318493,
0.02339879237115383,
-0.0004145075799897313,
0.015813125297427177,
-0.01881706714630127,
0.011859352700412273,
0.008605417795479298,
0.029826365411281586,
-0.012317627668380737,
0.04333224892616272,
-0.019539084285497665,
0.008505304343998432,
-0.02423609048128128,
0.05036456137895584,
-0.0008489512838423252,
0.026082266122102737,
-0.06541787832975388,
-0.04672400280833244,
0.03227768838405609,
0.007479087449610233,
0.03729016333818436,
0.001556258532218635,
-0.02641289494931698,
-0.013887974433600903,
0.01721755415201187,
0.07956400513648987,
-0.0182800255715847,
-0.007791751530021429,
-0.03739486262202263,
-0.022327980026602745,
-0.03672212362289429,
-0.04141788184642792,
0.06063789501786232,
-0.031153839081525803,
0.02052663080394268,
0.016524499282240868,
0.05120265111327171,
0.013147377409040928,
0.02880053035914898,
-0.0011429161531850696,
-0.02928939089179039,
-0.03070681542158127,
-0.02048739790916443,
-0.003513924777507782,
0.029941782355308533,
0.025545435026288033,
-0.062178973108530045,
0.032379891723394394,
-0.032683998346328735,
0.016343196853995323,
-0.0062972186133265495,
-0.03275306522846222,
-0.026554526761174202,
-0.007687106728553772,
-0.0014871207531541586,
-0.01871776580810547,
0.0058361622504889965,
0.023047441616654396,
0.05106412246823311,
0.00033605191856622696,
0.03234699368476868,
-0.003064004937186837,
0.023208465427160263,
-0.02507195807993412,
0.01219391543418169,
0.051935795694589615,
-0.007775796111673117,
0.0836598128080368,
0.029674015939235687,
0.0024984413757920265,
0.010469292290508747,
-0.00460145715624094,
0.06505198776721954,
-0.021668629720807076,
0.06408200412988663,
-0.02227579429745674,
-0.0564897321164608,
-0.03639303520321846,
-0.02077959105372429,
-0.05944211781024933,
0.0350198820233345,
0.004477751441299915,
0.0660247728228569,
0.03392263874411583,
-0.008635502308607101,
-0.06881203502416611,
-0.015655960887670517,
0.0011834849137812853,
0.03753001615405083,
0.06282206624746323,
-0.019078051671385765,
-0.02524883672595024,
-0.008898022584617138,
0.004772364627569914,
0.04107613116502762,
-0.011259179562330246,
-0.06123935431241989,
0.024136198684573174,
0.0075986613519489765,
-0.02932136319577694,
0.0073962644673883915,
-0.01595660299062729,
0.029873080551624298,
0.033245984464883804,
-0.016819436103105545,
0.030332572758197784,
-0.014651145786046982,
-0.08753904700279236,
-0.04113415628671646,
0.006981929764151573,
-0.021303383633494377,
0.016440173611044884,
-0.03618674725294113,
0.007734113838523626,
-0.031348053365945816,
0.015300239436328411,
-0.06332376599311829,
0.017907937988638878,
-0.023587297648191452,
0.0037184408865869045,
-0.04626184701919556,
0.09766822308301926,
-0.007952465675771236,
-0.0438787080347538,
0.05960073694586754,
0.03392699733376503,
0.025099895894527435,
-0.03625338524580002,
0.018267298117280006,
-0.04810100421309471,
0.01784076914191246,
-0.027822522446513176,
0.026381636038422585,
-0.03510531038045883,
0.015518897213041782,
0.0332556888461113,
-0.0046762083657085896,
-0.07597342878580093,
-0.007595667615532875,
0.028574490919709206,
-0.038856301456689835,
-0.019279781728982925,
-0.0022253072820603848,
0.025079749524593353,
-0.02705555409193039,
0.00030822731787338853,
-0.017243945971131325,
-0.019255630671977997,
-0.016714932397007942,
0.04887297749519348,
-0.040031809359788895,
0.013064813800156116,
0.06220463290810585,
-0.028091905638575554,
-0.03454441949725151,
0.016315719112753868,
-0.026979396119713783,
-0.010072634555399418,
-0.06039737910032272,
-0.0239462461322546,
0.010629079304635525,
-0.002964143641293049,
-0.022313324734568596,
-0.027131816372275352,
0.005699413362890482,
-0.010872138664126396,
-0.005658377893269062,
-0.008304037153720856,
0.024264561012387276,
-0.011672472581267357,
-0.01859871856868267,
0.011982003226876259,
0.0027473564259707928,
-0.024650661274790764,
0.11248212307691574,
0.03593692183494568,
0.014239921234548092,
0.038656655699014664,
-0.023681925609707832,
0.02034800872206688,
0.013539079576730728,
-0.028065718710422516,
-0.001357739558443427,
-0.00202719634398818,
-0.01229105331003666,
0.06496138125658035,
-0.03692186623811722,
-0.03661077469587326,
0.05627426877617836,
0.024553833529353142,
-0.014693135395646095,
0.07837255299091339,
0.07169754058122635,
-0.055675748735666275,
-0.047403331845998764,
0.0629223957657814,
0.030101872980594635,
0.001834599650464952,
0.012792312540113926,
0.002643579849973321,
-0.02369699254631996,
0.0047689080238342285,
-0.02236100845038891,
0.03084874525666237,
0.019187595695257187,
-0.06975673884153366,
-0.00745072215795517,
0.009929285384714603,
0.0019154635956510901,
0.044340360909700394,
-0.008376238867640495,
-0.029758377000689507,
-0.0069371904246509075,
0.00899750366806984,
-0.01035342738032341,
-0.0494270883500576,
-0.005336522124707699,
-0.007956201210618019,
0.031659938395023346,
0.008759090676903725,
-0.042111512273550034,
-0.01143339741975069,
-0.006387793924659491,
-0.0007020893390290439,
0.003715813858434558,
0.0032409692648798227,
0.019551871344447136,
0.013135666027665138,
0.04084256291389465,
0.01811247691512108,
0.03139359503984451,
0.03581923246383667,
-0.05091243237257004,
0.0027978357393294573,
0.00893892627209425,
-0.027858788147568703,
0.0258528720587492,
0.0328221395611763,
0.0013851237017661333,
0.03648027777671814,
0.03989854454994202,
0.040232349187135696,
-0.0017269894015043974,
0.03374756872653961,
-0.028746869415044785,
-0.0016591710736975074,
-0.05937089025974274,
0.06014709919691086,
0.022664986550807953,
0.08151356130838394,
0.03042093850672245,
-0.009925104677677155,
-0.03805576264858246,
0.006804714910686016,
0.01129899825900793,
-0.002669072477146983,
0.0036780722439289093,
0.07755694538354874,
0.008011255413293839,
-0.01506996713578701,
-0.036409374326467514,
-0.045775577425956726,
-0.003742984961718321,
-0.05028515309095383,
0.014728890731930733,
-0.033664919435977936,
0.0580681711435318,
-0.015626903623342514,
-0.019039437174797058,
-0.0022826241329312325,
0.021568940952420235,
-0.028761332854628563,
0.008048503659665585,
0.019514981657266617,
-0.03406289964914322,
0.009580123238265514,
-0.0021811318583786488,
0.03646095469594002,
0.023424683138728142,
-0.006530738435685635,
-0.04356478899717331,
0.01785757951438427,
0.01160217821598053,
0.06040800362825394,
-0.031160075217485428,
0.02005632035434246,
-0.04311961680650711,
0.022185159847140312,
0.009973298758268356,
0.012649288401007652,
-0.044772326946258545,
-0.00982331857085228,
0.044600773602724075,
-0.0392894484102726,
-0.021944867447018623,
-0.10067698359489441,
-0.0107105802744627,
0.05426422134041786
] |
1
Les biens entrant dans la détermination de la
valeur locative imposable à la cotisation foncière des entreprises (CFE) sont
les immobilisations qui entrent dans le champ d'application de la taxe foncière
sur les propriétés bâties
(art.
1380 et
1381
du
code
général des impôts
(CGI)
: constructions, installations de stockage, autoroutes) ou de la taxe foncière
sur les propriétés non bâties
(art.
1393 du CGI : voies ferrées, canaux, carrières), même lorsqu'elles
bénéficient d'une exonération temporaire (construction nouvelle, addition de
construction, etc.) ou permanente (bâtiments agricoles, etc.).
10
La valeur locative comprise dans les bases
d'imposition à la CFE est, pour ces immobilisations, déterminée comme en matière
de taxe foncière sur les propriétés bâties ou de taxe foncière sur les
propriétés non bâties.
Ces modalités d'évaluation sont exposées dans la
division taxe foncière sur les propriétés bâties de la série IF à laquelle il
convient de se reporter en tant que de besoin.
La base imposable à la CFE est donc déterminée à
partir de la valeur locative des biens, calculée comme en matière de taxe
foncière sur les propriétés bâties et de taxe foncière sur les propriétés non
bâties, mais :
- sans tenir compte de l’actualisation des valeurs
locatives opérée en 1980 conformément au
III
de l’article 1518 du
CGI
;
- et sans déduction de l’abattement de 50 % ou de
20 % appliqué pour le calcul du revenu cadastral servant de base respectivement
à la taxe foncière sur les propriétés bâties et à la taxe foncière sur les
propriétés non bâties.
En revanche, les revalorisations forfaitaires
annuelles prévues à
l’article
1518 bis du CGI sont applicables.
En conséquence, la valeur locative de ces
immobilisations est majorée des seuls coefficients forfaitaires annuels. Ceux-ci
sont rappelés, pour partie, dans le tableau ci-après.
Années d'imposition
Propriétés bâties autres que les établissements industriels évalués
d'après la méthode comptable
Établissements industriels évalués d'après la méthode comptable
Propriétés non bâties
2000
1,01
1,01
1,01
2001
1,01
1,01
1,01
2002
1,01
1,01
1,01
2003
1,015
1,015
1,015
2004
1,015
1,015
1,015
2005
1,018
1,018
1,018
2006
1,018
1,018
1,018
2007
1,018
1,018
1,018
2008
1,016
1,016
1,016
2009
1,025
1,025
1,015
2010
1,012
1,012
1,012
Coefficients forfaitaires annuels
Ces coefficients traduisent forfaitairement l'évolution annuelle des loyers
constatés au 1er janvier de l'avant-dernière année précédant celle de
l'imposition (soit, par exemple, le 1er janvier N-2pour les coefficients de N).
Ils se cumulent chaque année.
Ces coefficients traduisent forfaitairement
l'évolution annuelle des loyers constatés au 1er janvier de
l'avant-dernière année précédant celle de l'imposition (soit, par exemple, le
1er janvier N-2 pour les coefficients de N). Ils se cumulent chaque
année.
20
Ne sont pas compris dans la base d'imposition à la
CFE :
- les biens destinés à la fourniture et à la
distribution de l'eau lorsqu'ils sont utilisés pour l'irrigation pour les neuf
dixièmes au moins de leur capacité ;
- les parties communes des immeubles dont dispose
l'entreprise qui exerce une activité de location ou de sous-location d'immeubles
(2°
de l'article 1467 du CGI).
30
En ce qui concerne les immeubles industriels pour
lesquels la valeur locative est calculée à partir du prix de revient (prix
d'acquisition, de construction, valeur d'apport ...), seuls sont applicables les
coefficients de majoration forfaitaires dont la date de référence est
postérieure à la date de mutation ou de l'achèvement de la construction.
De plus, la valeur locative des immobilisations
industrielles visées à
l’article
1499 du
CGI,
c’est-à-dire la valeur locative des bâtiments et terrains évalués selon la
méthode comptable, est diminuée de 30 %. Cet abattement s’applique à la
détermination de la base d’imposition à la CFE et non à la taxe foncière. Il
s’applique après les dispositions de
l’article
1518 B du
CGI
et préalablement à tout autre abattement, réduction ou exonération
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-CFE-20-20-20-10
|
https://bofip.impots.gouv.fr/bofip/4325-PGP.html/identifiant=BOI-IF-CFE-20-20-20-10-20120912
|
2012-09-12 00:00:00
|
75ba2f2f40f5782d5fe947e5437bd2e1736c1024ff0d730f54c657cc6954943c
|
[
-0.12974867224693298,
-0.0029532897751778364,
0.04043407365679741,
0.05415981635451317,
0.022338608279824257,
-0.050926920026540756,
-0.015350701287388802,
0.02032923512160778,
0.08839483559131622,
-0.06025925651192665,
0.058248069137334824,
0.006674196105450392,
-0.027202315628528595,
-0.016732947900891304,
-0.0697016641497612,
-0.03419708088040352,
0.07615165412425995,
0.025601327419281006,
0.013326636515557766,
0.04359980300068855,
0.07788842171430588,
0.049164414405822754,
-0.027219675481319427,
0.02685767412185669,
-0.015070207417011261,
0.054618071764707565,
0.01197863556444645,
-0.06229633465409279,
-0.04277213662862778,
0.027049873024225235,
0.025098508223891258,
-0.010555964894592762,
0.022144803777337074,
0.05461595952510834,
0.07726038247346878,
-0.09749661386013031,
0.041465990245342255,
0.049549393355846405,
-0.001999438740313053,
0.022788213565945625,
-0.0009338977979496121,
0.08925984799861908,
0.01865769363939762,
-0.025433216243982315,
0.009771637618541718,
-0.01321515440940857,
0.010354181751608849,
0.08649557083845139,
-0.017927225679159164,
0.06070077046751976,
-0.07357578724622726,
0.004776026122272015,
0.033368777483701706,
0.045128073543310165,
0.020961597561836243,
0.052034758031368256,
0.0021702153608202934,
-0.05018376559019089,
0.10342299938201904,
-0.06275241076946259,
-0.06806212663650513,
-0.002820249879732728,
-0.010013732127845287,
-0.052072715014219284,
0.058270521461963654,
-0.03522051125764847,
0.009867992252111435,
-0.0587378554046154,
0.12356581538915634,
-0.06085403263568878,
-0.012590444646775723,
0.000041408427932765335,
0.028448378667235374,
0.05621689558029175,
0.027077805250883102,
0.050076261162757874,
-7.561401389466482e-7,
-0.0157204307615757,
0.011135281063616276,
0.006770594976842403,
0.011200402863323689,
-0.04440458491444588,
0.01199283730238676,
0.024578118696808815,
-0.006497894413769245,
-0.026141230016946793,
0.025264358147978783,
-0.02766525000333786,
0.012990248389542103,
0.055451661348342896,
-0.03819500654935837,
0.05072278529405594,
-0.019790876656770706,
0.015810517594218254,
0.020249830558896065,
-0.019685279577970505,
-0.034316204488277435,
-0.02415635995566845,
0.0816662535071373,
-0.011160380207002163,
-0.032397668808698654,
0.05271796137094498,
-0.016301458701491356,
-0.022822504863142967,
-0.02347618155181408,
-0.01646539941430092,
-0.00952775590121746,
0.0215902179479599,
-0.05775533244013786,
0.057263657450675964,
-0.05763806775212288,
0.0011428853031247854,
-0.008163358084857464,
0.010005870833992958,
-0.07369089126586914,
0.10026983171701431,
0.02991647832095623,
0.01956755854189396,
0.0441952683031559,
0.03533816710114479,
-0.018840188160538673,
-0.02407468669116497,
-0.029534263536334038,
-0.0352778322994709,
-0.10576371848583221,
-0.0439295694231987,
-0.03341630473732948,
-0.004424293991178274,
-0.05903857201337814,
-0.0726100504398346,
0.027781905606389046,
0.015251721255481243,
-0.017443513497710228,
-0.02607709914445877,
-0.047411903738975525,
0.033750440925359726,
-0.017753468826413155,
0.05316654592752457,
-0.011530231684446335,
-0.00006899864820297807,
-0.05869374796748161,
-0.007726879790425301,
0.011971505358815193,
0.01425427757203579,
-0.024502556771039963,
0.03953678160905838,
0.030419114977121353,
-0.05333588644862175,
0.0355442576110363,
-0.04082769900560379,
-0.06713926792144775,
0.013995482586324215,
0.05641580745577812,
-0.005942255724221468,
0.013337939977645874,
0.005396959371864796,
-0.010259225964546204,
0.054747845977544785,
0.007059779949486256,
-0.01869712769985199,
0.0221613347530365,
0.06032313033938408,
0.0756160244345665,
-0.00851359125226736,
-0.02076653763651848,
-0.061766352504491806,
-0.004777451511472464,
-0.006901423912495375,
-0.007365780882537365,
0.05234699696302414,
-0.04805263504385948,
0.01815900206565857,
0.005944556090980768,
-0.00871567614376545,
-0.0021573042031377554,
-0.11531485617160797,
-0.0012564449571073055,
-0.00632094219326973,
-0.03591100126504898,
0.019303010776638985,
-0.018512999638915062,
-0.06099562719464302,
0.04385342821478844,
0.0114757614210248,
0.02826252020895481,
0.040986329317092896,
-0.048390354961156845,
-0.04204923287034035,
-0.025985898450016975,
0.04666333645582199,
-0.023030590265989304,
-0.0053072739392519,
-0.04565818980336189,
0.02328856848180294,
0.06961284577846527,
-0.07391436398029327,
0.03174429386854172,
0.013490497134625912,
0.022945035248994827,
0.07716300338506699,
-0.003182851942256093,
-0.0018541263416409492,
-0.04353451356291771,
0.026895487681031227,
-0.0345233753323555,
-0.029132241383194923,
0.02416415698826313,
-0.017253508791327477,
-0.06841793656349182,
-0.028520939871668816,
0.027753770351409912,
0.027348587289452553,
0.008119538426399231,
0.030481386929750443,
-0.004131041467189789,
-0.030078863725066185,
-0.0544283390045166,
-0.011259582825005054,
-0.012832166627049446,
0.0036425371654331684,
-0.02202833630144596,
-0.0055952235125005245,
-0.035996899008750916,
-0.005911745596677065,
0.038387738168239594,
0.011266486719250679,
-0.04821588844060898,
0.008826040662825108,
0.01231346931308508,
-0.08543842285871506,
0.05391382426023483,
-0.04022441431879997,
0.03960971161723137,
0.026886140927672386,
0.025930993258953094,
-0.0022907662205398083,
0.04693485423922539,
-0.02467632107436657,
-0.07444120943546295,
-0.00569291552528739,
0.019307591021060944,
0.02058865688741207,
0.04475092515349388,
-0.009132524020969868,
0.09551864117383957,
-0.049920324236154556,
-0.040307220071554184,
-0.0054321796633303165,
-0.01967768371105194,
0.10875986516475677,
-0.03740822151303291,
0.017775019630789757,
-0.05564429238438606,
-0.040618136525154114,
-0.03682868927717209,
0.004653171636164188,
-0.0015400389675050974,
0.0209578238427639,
-0.011065829545259476,
-0.030676666647195816,
-0.016642237082123756,
-0.004878063220530748,
0.0057976082898676395,
-0.040276914834976196,
0.002745969919487834,
-0.07296492904424667,
0.038496557623147964,
0.06379470229148865,
-0.023608287796378136,
-0.025103526189923286,
-0.02549040876328945,
0.00656092306599021,
-0.00610412796959281,
0.023454509675502777,
0.0209952499717474,
-0.007452245336025953,
-0.007222013548016548,
-0.03820132091641426,
0.019078372046351433,
0.004171546082943678,
0.05641577020287514,
-0.013180545531213284,
-0.014790530316531658,
-0.022418854758143425,
0.01472153514623642,
-0.0026780597399920225,
0.04535052552819252,
-0.010578224435448647,
-0.000599368242546916,
0.05144587904214859,
0.021932821720838547,
0.02424483187496662,
-0.019465042278170586,
0.08216159045696259,
0.01811942085623741,
0.02327807992696762,
-0.005004666745662689,
-0.04791644960641861,
0.014964180998504162,
0.0034294980578124523,
0.046735502779483795,
0.01016299705952406,
-0.00027256482280790806,
-0.004807610996067524,
-0.026682039722800255,
-0.031179070472717285,
-0.013299613259732723,
-0.05870693549513817,
-0.05378541350364685,
0.03122958540916443,
-0.04022326320409775,
0.012141067534685135,
0.03983868658542633,
-0.06783053278923035,
0.024255385622382164,
-0.004981139209121466,
0.01174420490860939,
0.009314917959272861,
-0.03173816204071045,
0.00670287013053894,
-0.037044357508420944,
0.018164657056331635,
0.009496870450675488,
-0.02886013686656952,
0.003153841709718108,
-0.010655307210981846,
-0.03322257474064827,
0.010910162702202797,
-0.06353267282247543,
0.025431931018829346,
0.010440697893500328,
0.017572876065969467,
0.04034013673663139,
-0.05365057662129402,
0.00010057609324576333,
-0.02454025112092495,
0.02987407147884369,
-0.016008904203772545,
0.03315642848610878,
0.020626088604331017,
0.05560733750462532,
-0.014264962635934353,
-0.03886495903134346,
0.043540630489587784,
0.05461440980434418,
-0.02774026431143284,
-0.02835926227271557,
0.010262628085911274,
0.0007894392474554479,
-0.009833133779466152,
0.031768154352903366,
0.008361231535673141,
0.028097622096538544,
0.06410685181617737,
0.053583819419145584,
-0.011030705645680428,
-0.04206161946058273,
0.0043581887148320675,
-0.018328199163079262,
-0.0018826007144525647,
-0.004508419428020716,
-0.04728320613503456,
-0.004393204115331173,
0.02204922027885914,
-0.026701917871832848,
-0.008562706410884857,
-0.031051108613610268,
-0.00819709338247776,
0.003366587683558464,
0.050368450582027435,
-0.022513046860694885,
-0.006249894388020039,
0.016055330634117126,
0.012269019149243832,
-0.040791288018226624,
0.022637542337179184,
-0.005706382915377617,
-0.011887377128005028,
-0.007667582016438246,
-0.011355317197740078,
0.0034390657674521208,
0.0026897864881902933,
0.04576368257403374,
0.03754125162959099,
0.029509304091334343,
0.04668985307216644,
-0.00942239910364151,
0.018043851479887962,
0.03126399591565132,
0.004469315055757761,
-0.01888815313577652,
-0.005467705428600311,
0.010665981099009514,
0.007645154371857643,
0.01658419519662857,
-0.01080457866191864,
0.04124128073453903,
0.05533402040600777,
0.04112066328525543,
0.0016525177052244544,
-0.008178438991308212,
0.0498916357755661,
-0.021100878715515137,
-0.0621817484498024,
0.044787704944610596,
0.05170479416847229,
0.0024577404838055372,
-0.05104814097285271,
-0.019831985235214233,
-0.0234232097864151,
0.06462416052818298,
-0.020909344777464867,
-0.001272118533961475,
-0.07942114025354385,
-0.0009598700562492013,
0.0037642864044755697,
0.03356260806322098,
0.02411864697933197,
0.1298820972442627,
0.005011594854295254,
0.026982996612787247,
0.020226435735821724,
0.011479941196739674,
-0.08083613216876984,
-0.015412183478474617,
0.006414889823645353,
0.018846003338694572,
0.05547123774886131,
-0.06020769104361534,
-0.0445796474814415,
-0.007360068149864674,
-0.011702693067491055,
-0.04604863002896309,
-0.03594202175736427,
-0.052927788347005844,
0.010018198750913143,
-0.004453492350876331,
-0.008873283863067627,
0.015579672530293465,
0.01764887571334839,
-0.022640107199549675,
0.06525859236717224,
0.010235185734927654,
-0.1000111848115921,
0.002611271571367979,
-0.03197678178548813,
0.007584189996123314,
0.0028598776552826166,
-0.015054548159241676,
0.04858003556728363,
-0.04899398237466812,
0.01883828081190586,
-0.03778627887368202,
0.02081804908812046,
0.04047296196222305,
0.020612182095646858,
-0.04409562796354294,
0.03952043503522873,
0.0010381214087828994,
0.011552904732525349,
-0.005449590738862753,
-0.018683237954974174,
0.021786153316497803,
0.01607333868741989,
0.017164314165711403,
0.011553801596164703,
0.005117792170494795,
-0.005907102487981319,
-0.00823654793202877,
0.0012307422002777457,
0.028222590684890747,
0.016865316778421402,
0.016825444996356964,
-0.03870571777224541,
0.006628738716244698,
0.037535034120082855,
-0.0008461910183541477,
0.047892000526189804,
0.04025885835289955,
0.03944294899702072,
0.07213584333658218,
0.05422414839267731,
-0.031764887273311615,
-0.028149396181106567,
-0.010546516627073288,
0.008115531876683235,
0.004208396188914776,
-0.030899466946721077,
0.011708914302289486,
-0.01910959556698799,
-0.007095660548657179,
-0.015220020897686481,
0.041979607194662094,
0.019655203446745872,
0.015440016984939575,
0.07234212756156921,
0.004876469727605581,
-0.011473609134554863,
-0.028622912243008614,
0.012943417765200138,
-0.035168491303920746,
-0.005723795387893915,
-0.01377878151834011,
0.05476608872413635,
-0.029023269191384315,
0.025397514924407005,
0.08467027544975281,
0.008309059776365757,
-0.039957862347364426,
-0.05408960580825806,
-0.007319238036870956,
-0.019859125837683678,
-0.011762106791138649,
-0.03305419906973839,
-0.007275211159139872,
0.027542846277356148,
-0.019624030217528343,
0.012153789401054382,
0.005245238542556763,
0.014552700333297253,
-0.01192556694149971,
0.006409488618373871,
-0.006567785050719976,
-0.00016108436102513224,
0.028393829241394997,
-0.030631422996520996,
0.037002429366111755,
0.022375354543328285,
0.015951141715049744,
0.016839351505041122,
0.014145958237349987,
0.01534967590123415,
0.020665911957621574,
-0.0055333878844976425,
-0.014553183689713478,
-0.029985707253217697,
0.0414544939994812,
0.0572362095117569,
-0.017631294205784798,
0.03069533221423626,
0.051259323954582214,
-0.03653482720255852,
0.003350372426211834,
-0.016846545040607452,
0.047549501061439514,
0.04075529798865318,
0.04877535253763199,
0.0037353516090661287,
-0.03316551074385643,
-0.02425394207239151,
0.0032078090589493513,
0.05455271899700165,
-0.014771752990782261,
-0.00747875589877367,
-0.03831979259848595,
-0.052415814250707626,
0.020752081647515297,
-0.008526334539055824,
0.00979081355035305,
0.013094420544803143,
0.01785019226372242,
-0.0008438918157480657,
-0.02327519655227661,
-0.06449328362941742,
0.018680134788155556,
0.007900715805590153,
-0.04423343017697334,
-0.02551000379025936,
0.025583209469914436,
0.021246889606118202,
-0.030203666538000107,
-0.0196883175522089,
0.002029301133006811,
-0.08565986901521683,
0.012332554906606674,
0.024766990914940834,
0.009785555303096771,
-0.047475043684244156,
-0.04807626083493233,
-0.0007182033150456846,
-0.04494646564126015,
-0.004829884972423315,
0.004712420981377363,
0.04135496914386749,
-0.04215008392930031,
0.021014049649238586,
-0.01820736564695835,
0.07747739553451538,
-0.01218610443174839,
0.013530801981687546,
-0.02635287120938301,
0.06765025109052658,
0.03163948282599449,
-0.0035819164477288723,
0.006633074022829533,
0.01048739068210125,
-0.015156573615968227,
-0.016998272389173508,
0.01900700479745865,
-0.08368445932865143,
-0.0029056649655103683,
-0.014584655873477459,
0.012332375161349773,
-0.0636870414018631,
0.03198368474841118,
0.028557712212204933,
-0.0040999604389071465,
-0.055731434375047684,
-0.01576339639723301,
0.0363372266292572,
-0.0391031913459301,
-0.040997784584760666,
-0.0035906729754060507,
0.029862036928534508,
-0.013416730798780918,
0.034108251333236694,
-0.02921007014811039,
-0.004677018616348505,
0.03235265612602234,
-0.004753794055432081,
-0.03442683815956116,
0.035219866782426834,
0.005192185752093792,
0.012106838636100292,
-0.0016422802582383156,
0.031640831381082535,
0.055257055908441544,
-0.017056507989764214,
-0.0648735910654068,
-0.012703250162303448,
-0.023401275277137756,
-0.039355866611003876,
-0.01591739058494568,
-0.06998384743928909,
-0.0014194473624229431,
-0.019208846613764763,
-0.019430600106716156,
-0.03426530957221985,
-0.019297242164611816,
-0.04345334693789482,
-0.025765206664800644,
-0.02321835421025753,
0.002422674559056759,
0.010022477246820927,
0.034482747316360474,
0.003936077002435923,
0.014472153037786484,
-0.025977086275815964,
-0.0005389672587625682,
0.02797193080186844,
-0.004266532603651285,
-0.01090108510106802,
0.028918635100126266,
0.033213574439287186,
0.04431935027241707,
-0.03693104907870293,
0.018705470487475395,
-0.09256868064403534,
-0.0004335651465225965,
0.018641028553247452,
0.01542229950428009,
0.021433649584650993,
0.06338908523321152,
-0.030633069574832916,
-0.04410713165998459,
-0.009798845276236534,
0.05011900141835213,
0.042675960808992386,
0.015033894218504429,
0.004176358226686716,
0.026457367464900017,
-0.0002319607447134331,
0.03240831941366196,
-0.04558662697672844,
0.05968598648905754,
0.019276045262813568,
-0.031162079423666,
0.011091329157352448,
-0.005134446546435356,
-0.0037549594417214394,
0.005680224392563105,
-0.007231763564050198,
-0.0033816504292190075,
0.010999507270753384,
-0.04594574496150017,
-0.027777275070548058,
0.014598440378904343,
0.03292682021856308,
0.027108697220683098,
0.0063430448062717915,
-0.019039060920476913,
0.049031902104616165,
-0.0024793162010610104,
0.0017662676982581615,
0.01423253957182169,
-0.0028529625851660967,
0.008247495628893375,
0.06884702295064926,
0.017188629135489464,
0.026185395196080208,
0.035511910915374756,
0.025703828781843185,
-0.01627260260283947,
-0.011450243182480335,
0.02711804397404194,
0.012748788110911846,
-0.012602835893630981,
0.010444450192153454,
0.030657991766929626,
0.06983444839715958,
0.04550822451710701,
0.0003827109467238188,
0.047613803297281265,
0.019534112885594368,
-0.005384462419897318,
0.006621397566050291,
-0.05729566141963005,
0.045454468578100204,
-0.019250469282269478,
0.00961233489215374,
0.028407426550984383,
-0.0213224608451128,
-0.00553206168115139,
0.02921944484114647,
-0.08372597396373749,
0.04599684849381447,
-0.0055186934769153595,
0.09025595337152481,
-0.0038537271320819855,
0.024493377655744553,
-0.04701429232954979,
-0.03826272860169411,
-0.01357737835496664,
0.006372422445565462,
0.005447150208055973,
0.01751726120710373,
-0.012773239985108376,
-0.07925581187009811,
-0.03451767563819885,
-0.007291208021342754,
0.03630981594324112,
-0.03181381896138191,
-0.0015165694057941437,
0.037928782403469086,
-0.00704956753179431,
0.04782501608133316,
0.047258373349905014,
0.018771803006529808,
0.0037357222754508257,
0.0037463356275111437,
-0.04360514134168625,
0.014814376831054688,
-0.00923733226954937,
0.04799738898873329,
0.028335075825452805,
-0.0290832482278347,
0.0014098351821303368,
0.015050997957587242,
0.0019909143447875977,
0.0056045521050691605,
0.04401426762342453,
-0.023684779182076454,
0.053489815443754196,
-0.027988264337182045,
-0.03940058872103691,
-0.05383605137467384,
0.04281717538833618,
-0.025990135967731476
] |
L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé le dispositif de lutte contre la sous-capitalisation prévu aux II et III de
l'article 212 du code général des impôts (CGI) pour les exercices ouverts à compter du 1er janvier 2019.
Les commentaires contenus au présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-35-20-30
|
https://bofip.impots.gouv.fr/bofip/4411-PGP.html/identifiant=BOI-IS-BASE-35-20-30-20190731
|
2019-07-31 00:00:00
|
4662718bdeb81529154f55d6ea157f4c05008d72c6e8c82953aab3978bf3de3a
|
[
-0.03771575540304184,
0.02087348885834217,
-0.03394299000501633,
0.038572028279304504,
-0.01329837366938591,
-0.06568537652492523,
-0.03466222062706947,
0.009213535115122795,
0.04221343621611595,
-0.060155004262924194,
-0.008064010180532932,
0.003612420754507184,
-0.01642462983727455,
-0.030613427981734276,
-0.006743415258824825,
0.10908394306898117,
0.06870351731777191,
0.03502015396952629,
0.05273768678307533,
0.028304750099778175,
0.0850793719291687,
0.029886992648243904,
0.025294000282883644,
0.017323872074484825,
-0.015356757678091526,
0.006360794883221388,
0.05735287442803383,
-0.05079477280378342,
0.027076642960309982,
-0.04690077155828476,
-0.09268728643655777,
-0.04548666626214981,
-0.040206145495176315,
-0.011572307907044888,
0.046566858887672424,
-0.07301248610019684,
-0.03229377046227455,
0.020591817796230316,
-0.05975348502397537,
0.0036783977411687374,
0.030031664296984673,
0.017223870381712914,
0.05931877717375755,
0.04876196011900902,
0.01495711412280798,
0.055885929614305496,
0.04037047550082207,
0.04176503047347069,
-0.020275432616472244,
0.054933540523052216,
0.02881881408393383,
0.014838318340480328,
0.05159822478890419,
-0.0394141860306263,
0.030680591240525246,
0.04951953887939453,
-0.08424505591392517,
0.0027081482112407684,
0.08125390857458115,
0.026550231501460075,
-0.04647335782647133,
-0.001988684758543968,
0.014900856651365757,
-0.03774097561836243,
-0.046443916857242584,
-0.026308460161089897,
0.026504330337047577,
-0.05232343450188637,
0.10070513933897018,
-0.0005977113032713532,
0.008738713338971138,
0.02695750817656517,
0.017121750861406326,
0.02466764859855175,
0.014814223162829876,
0.07019311189651489,
-0.008698328398168087,
-0.006802041549235582,
0.00933322124183178,
-0.006863463670015335,
-0.10693300515413284,
0.023166874423623085,
-0.0458592027425766,
0.0495932437479496,
-0.013086474500596523,
0.03129478916525841,
0.007606770843267441,
0.09899451583623886,
-0.06344745308160782,
0.056138139218091965,
-0.04334436357021332,
0.08297748118638992,
-0.025195475667715073,
-0.01558687724173069,
0.033503659069538116,
0.036800891160964966,
0.00010624531569192186,
0.03368310630321503,
0.024343250319361687,
0.004798278212547302,
-0.04968419298529625,
0.07364758849143982,
0.026562204584479332,
-0.05636626109480858,
0.065994493663311,
-0.009904284030199051,
0.01828768104314804,
-0.044417619705200195,
-0.04697661101818085,
0.04690081626176834,
-0.019998252391815186,
-0.02091299742460251,
-0.11531706899404526,
-0.06338387727737427,
0.001510965172201395,
0.0538158044219017,
-0.007411309517920017,
-0.013374149799346924,
0.021562768146395683,
0.042693622410297394,
-0.01367491390556097,
0.021941369399428368,
-0.047292694449424744,
-0.06371093541383743,
-0.07550279051065445,
-0.012346217408776283,
0.031695615500211716,
-0.026650942862033844,
-0.021637551486492157,
-0.0016715412493795156,
0.04841156676411629,
0.016143232583999634,
0.017367342486977577,
-0.03315006196498871,
0.023553425446152687,
-0.047106172889471054,
-0.07337594777345657,
0.08436837792396545,
0.016949385404586792,
-0.02031470276415348,
-0.0734281986951828,
0.010113541036844254,
-0.09012317657470703,
0.007674638647586107,
-0.03131097927689552,
-0.0008824754622764885,
0.0020545581355690956,
0.00864093005657196,
-0.014764875173568726,
0.01908215507864952,
-0.03781326487660408,
0.027401724830269814,
-0.03230411931872368,
0.006192016880959272,
0.01845862902700901,
-0.044577691704034805,
-0.022940456867218018,
0.05454513430595398,
-0.0942959189414978,
-0.023014863952994347,
-0.030846523120999336,
0.011093193665146828,
0.009608881548047066,
-0.040274910628795624,
-0.05762393772602081,
0.011647727340459824,
0.06020447611808777,
0.00006211920117493719,
0.05622182413935661,
0.012688813731074333,
-0.008949453011155128,
0.03852919116616249,
0.02767687477171421,
0.005068330559879541,
-0.022428328171372414,
0.023552605882287025,
-0.007574695628136396,
0.041071467101573944,
-0.0759209468960762,
0.03516385704278946,
0.021404355764389038,
-0.03799116611480713,
0.004332227632403374,
0.011897360906004906,
0.0285832230001688,
0.03921229764819145,
0.02394498512148857,
-0.030784033238887787,
-0.015309388749301434,
-0.010799548588693142,
-0.013662578538060188,
-0.02102372795343399,
-0.08285915106534958,
0.04136950522661209,
0.020793111994862556,
-0.07105408608913422,
-0.0015369083266705275,
0.03761767968535423,
0.04616604372859001,
-0.020876843482255936,
0.037207283079624176,
0.013623369857668877,
0.008014632388949394,
0.017959602177143097,
-0.027719654142856598,
-0.07691554725170135,
-0.0031818293500691652,
0.019279925152659416,
0.015540773048996925,
0.009791660122573376,
0.012129790149629116,
-0.013368253596127033,
0.015823902562260628,
0.010397293604910374,
-0.045849304646253586,
0.005062615033239126,
-0.013376059010624886,
-0.02260373905301094,
0.04098460450768471,
-0.03874865919351578,
0.014672016724944115,
0.02234845981001854,
-0.06128627806901932,
-0.06328970938920975,
-0.007177373394370079,
0.04483165964484215,
-0.025063540786504745,
-0.005130589473992586,
-0.02506323717534542,
0.030265752226114273,
0.04325928911566734,
-0.022587120532989502,
0.056093599647283554,
0.0026865764521062374,
-0.020936034619808197,
0.025697484612464905,
-0.0028825229965150356,
0.019780535250902176,
0.02231568656861782,
0.038552768528461456,
-0.0018745207926258445,
0.002381411148235202,
0.06346445530653,
0.02387181483209133,
-0.05852257460355759,
-0.0009468895732425153,
-0.06442953646183014,
-0.033476002514362335,
-0.003923197742551565,
0.03337430953979492,
-0.03204631060361862,
0.01791634038090706,
-0.049954622983932495,
-0.008457044139504433,
-0.008948106318712234,
-0.028773555532097816,
0.06531999260187149,
-0.01183951087296009,
0.043608251959085464,
0.004331356845796108,
-0.024269791319966316,
0.02756444551050663,
0.021110927686095238,
0.029529819265007973,
-0.0036259563639760017,
-0.11118850857019424,
0.005025808699429035,
-0.004744654521346092,
0.04015994071960449,
-0.04459316283464432,
0.009037734940648079,
0.08541158586740494,
-0.024210654199123383,
0.05029037222266197,
0.00435489509254694,
-0.002418381627649069,
-0.011295230127871037,
-0.027773434296250343,
0.058400917798280716,
0.011573784053325653,
0.003137091640383005,
-0.0013383555924519897,
-0.028497112914919853,
-0.05491418018937111,
-0.01936320587992668,
0.023217571899294853,
-0.020729457959532738,
0.005517997778952122,
-0.004850997589528561,
-0.01880580559372902,
0.03035893477499485,
-0.02366933412849903,
-0.03433912992477417,
0.10034175217151642,
0.004949698690325022,
-0.022646725177764893,
-0.023033984005451202,
0.06547714024782181,
-0.00626266049221158,
0.004695774521678686,
-0.041096702218055725,
0.008392134681344032,
-0.0037394179962575436,
-0.02990044467151165,
-0.027748925611376762,
0.019751369953155518,
-0.006222371943295002,
-0.022144349291920662,
0.011674502864480019,
0.03519301861524582,
-0.010274517349898815,
0.037432409822940826,
-0.015939582139253616,
-0.06992905586957932,
0.05771869793534279,
0.05144556611776352,
0.009676224552094936,
0.011445146054029465,
0.0282566100358963,
-0.04864140972495079,
-0.018981723114848137,
0.12998299300670624,
-0.040139976888895035,
0.039280280470848083,
-0.026053141802549362,
-0.02501179836690426,
0.011838278733193874,
0.015976397320628166,
-0.024310482665896416,
-0.022622939199209213,
-0.03870788961648941,
0.02239471673965454,
0.02080526016652584,
-0.0014999400591477752,
0.026873314753174782,
0.02266458421945572,
0.011029377579689026,
-0.05164846032857895,
-0.002586234826594591,
0.019359396770596504,
0.06880565732717514,
-0.001027580350637436,
-0.09106350690126419,
0.015242375433444977,
0.06852293759584427,
0.035183824598789215,
0.06118448078632355,
-0.021461816504597664,
0.023260226473212242,
-0.007523722946643829,
0.06768912076950073,
0.028846722096204758,
-0.0017412228044122458,
0.023311037570238113,
-0.009529786184430122,
0.012282474897801876,
0.008266494609415531,
-0.028642013669013977,
0.008470717817544937,
0.03771376237273216,
0.03513618931174278,
-0.052748747169971466,
0.049327436834573746,
0.00668107345700264,
0.10897599160671234,
0.036872562021017075,
-0.009082745760679245,
0.018323712050914764,
-0.010573742911219597,
0.037747401744127274,
0.013744810596108437,
0.03316381201148033,
-0.009735990315675735,
0.00778249092400074,
0.00832433346658945,
0.008347894065082073,
0.007712112739682198,
0.025666987523436546,
0.05607397481799126,
0.00748510891571641,
0.002071827184408903,
-0.03314884379506111,
0.02056882344186306,
0.03670887276530266,
0.007372691761702299,
0.056423086673021317,
-0.043672237545251846,
-0.03776559978723526,
-0.07210882008075714,
-0.049874693155288696,
-0.02083141729235649,
0.007225165609270334,
0.00043754445505328476,
0.01706649363040924,
0.0544276237487793,
-0.03954804688692093,
-0.0036528657656162977,
0.022466976195573807,
0.03074759617447853,
0.02536046877503395,
-0.012702584266662598,
0.015657752752304077,
0.023980194702744484,
0.06251118332147598,
0.0164794959127903,
0.012468929402530193,
-0.000022489881303044967,
-0.01656939461827278,
0.041298288851976395,
0.002296052873134613,
0.014155130833387375,
-0.057144735008478165,
0.0035590091720223427,
-0.022352926433086395,
0.0002366200351389125,
0.025174681097269058,
0.06262040883302689,
0.039249684661626816,
0.15554238855838776,
-0.013773775659501553,
0.028735211119055748,
-0.010850639082491398,
-0.0018421044806018472,
0.036348313093185425,
-0.02367274835705757,
-0.014447081834077835,
0.06799224764108658,
0.07819749414920807,
-0.025971591472625732,
0.02968369983136654,
-0.023050719872117043,
0.020873840898275375,
-0.04962332919239998,
-0.00729363365098834,
0.01227268110960722,
-0.014133620075881481,
-0.0741703063249588,
0.02880297601222992,
-0.0035340609028935432,
-0.07844343036413193,
0.044222716242074966,
-0.0024524428881704807,
0.02335883490741253,
-0.03214186429977417,
-0.004475011955946684,
-0.0036687003448605537,
-0.01669524423778057,
0.06501895189285278,
-0.0049369423650205135,
-0.014371491968631744,
0.0052222502417862415,
0.04768088087439537,
-0.028796561062335968,
-0.03669217228889465,
-0.006956502329558134,
0.01568431966006756,
-0.01788352243602276,
-0.00237128883600235,
0.004739600233733654,
0.0039777858182787895,
-0.026490040123462677,
-0.03655438870191574,
0.030507484450936317,
-0.004948848858475685,
0.03625742718577385,
0.0001406712835887447,
0.009791025891900063,
0.023806622251868248,
0.025297684594988823,
0.014396131038665771,
0.004066928289830685,
0.005665060598403215,
0.013742252252995968,
-0.004352048970758915,
-0.008771025575697422,
0.07214085012674332,
0.026115750893950462,
0.022896384820342064,
0.006842168979346752,
0.029652951285243034,
0.0050417580641806126,
0.04712367057800293,
0.019812706857919693,
0.008061781525611877,
0.08081798255443573,
0.013099060393869877,
-0.005218984093517065,
-0.05528229847550392,
0.019923120737075806,
0.07690802961587906,
0.03243202716112137,
0.0713411495089531,
-0.01199003029614687,
0.038494404405355453,
0.02628125250339508,
-0.011976521462202072,
0.01890329271554947,
-0.040535055100917816,
-0.025914279744029045,
0.04865109920501709,
-0.0028095911256968975,
-0.06227940693497658,
-0.0015016808174550533,
0.012315206229686737,
0.05103603005409241,
0.014178823679685593,
0.08039890974760056,
-0.02913583256304264,
0.009850618429481983,
0.03173043578863144,
-0.03191302716732025,
-0.04919775202870369,
-0.009882665239274502,
-0.02417374961078167,
-0.009533935226500034,
-0.010799923911690712,
-0.045873962342739105,
0.012209379114210606,
-0.09812162816524506,
0.027718065306544304,
0.010726643726229668,
-0.002746621845290065,
0.016799751669168472,
0.004796851892024279,
0.02530515007674694,
-0.07653307914733887,
0.001522826962172985,
-0.0005998490378260612,
0.010024183429777622,
-0.019851667806506157,
-0.019074782729148865,
0.030399637296795845,
0.02033739537000656,
-0.007277104537934065,
0.022467978298664093,
0.015754928812384605,
0.029659831896424294,
0.041063252836465836,
0.02335713803768158,
-0.0005891199107281864,
-0.014917679131031036,
-0.0052297464571893215,
0.013903981074690819,
-0.04176756367087364,
0.05863993987441063,
0.029949214309453964,
0.01665501296520233,
-0.0735379233956337,
-0.04810100048780441,
-0.01503454614430666,
0.05071743577718735,
0.04460820555686951,
0.05039453133940697,
0.04694613441824913,
0.021116623654961586,
0.021678032353520393,
0.0511300228536129,
0.009893265552818775,
0.0027245632372796535,
0.025293326005339622,
-0.009987086057662964,
-0.015624964609742165,
-0.0033390801399946213,
0.02150937356054783,
-0.03347131609916687,
0.021807383745908737,
0.0052055069245398045,
-0.0074551645666360855,
-0.016252810135483742,
0.003943291958421469,
-0.044818952679634094,
0.013012679293751717,
-0.04216397553682327,
-0.025814127177000046,
-0.016304295510053635,
-0.04654182121157646,
0.0009631888824515045,
-0.046517547219991684,
-0.08198310434818268,
-0.027747971937060356,
0.01214874628931284,
0.03747180104255676,
0.017141683027148247,
-0.010776211507618427,
-0.042546309530735016,
0.000673681206535548,
-0.04970906302332878,
0.03486017510294914,
0.004128123167902231,
-0.03498471900820732,
-0.03131671994924545,
-0.039210811257362366,
-0.000269672047579661,
-0.030147219076752663,
0.03248991072177887,
-0.03210031986236572,
0.008540678769350052,
-0.029734009876847267,
0.031680263578891754,
-0.026486972346901894,
0.03292379900813103,
-0.024827122688293457,
0.004560050554573536,
-0.04209240898489952,
0.01236227247864008,
0.009556066244840622,
0.03681507706642151,
-0.019274888560175896,
-0.02271192893385887,
0.024889381602406502,
-0.026815008372068405,
-0.0015838508261367679,
0.008956702426075935,
0.0033321043010801077,
-0.047267600893974304,
-0.0013239022810012102,
-0.03792409226298332,
-0.03499624505639076,
-0.0295703187584877,
-0.011888415552675724,
-0.014443081803619862,
-0.007384749595075846,
-0.009139050729572773,
-0.010945100337266922,
-0.018811870366334915,
-0.00012554384011309594,
-0.03379031643271446,
-0.02558521181344986,
-0.026128707453608513,
-0.027216000482439995,
-0.011852825060486794,
0.030769389122724533,
-0.006627660244703293,
0.0007252793293446302,
-0.03272555395960808,
-0.01809578575193882,
-0.014672227203845978,
0.007543914020061493,
0.011040962301194668,
-0.07111816108226776,
-0.004658030811697245,
0.03264894708991051,
-0.0037210392765700817,
-0.04207031428813934,
0.021518642082810402,
0.020213834941387177,
-0.0012863813899457455,
-0.022535290569067,
-0.01438355166465044,
0.03205474466085434,
0.016472339630126953,
-0.03355303034186363,
-0.0337589792907238,
-0.02466730587184429,
0.006061221472918987,
0.02495061233639717,
-0.000458474358310923,
-0.04243730381131172,
-0.004644366912543774,
0.029215358197689056,
-0.002396222436800599,
0.011409691534936428,
0.07354631274938583,
-0.00010891142301261425,
-0.05291543900966644,
0.0022689062170684338,
0.0326438769698143,
0.02260083146393299,
0.011961560696363449,
-0.013387244194746017,
-0.0019389005610719323,
-0.0211473498493433,
-0.019100263714790344,
-0.05834193155169487,
-0.03404078632593155,
0.015435079112648964,
-0.007345340680330992,
-0.026750333607196808,
-0.05014447122812271,
-0.003421092638745904,
0.027202170342206955,
-0.0037329145707190037,
-0.006401674821972847,
0.0161606352776289,
-0.04902711510658264,
-0.04441580921411514,
0.07962030172348022,
0.020963462069630623,
0.00625470420345664,
0.028778918087482452,
-0.04765600338578224,
0.018975265324115753,
0.026458628475666046,
0.008589275181293488,
0.025781996548175812,
-0.01840616948902607,
0.012354401871562004,
-0.0340229831635952,
0.02024240605533123,
-0.010013027116656303,
0.008019641041755676,
-0.011203266680240631,
-0.046785373240709305,
0.0037328090984374285,
-0.03270050138235092,
0.024095768108963966,
0.02673994190990925,
-0.011611523106694221,
0.006518904119729996,
0.0331091582775116,
0.00198802980594337,
0.002241103444248438,
-0.005615570116788149,
0.022654172033071518,
-0.02560461312532425,
-0.007384509313851595,
-0.055935751646757126,
0.014261024072766304,
0.0033952342346310616,
0.07602904736995697,
0.0003424521710257977,
0.027694525197148323,
-0.03413119539618492,
0.025616837665438652,
-0.017723312601447105,
0.019402561709284782,
0.0032856129109859467,
0.03015725128352642,
-0.021278055384755135,
-0.026008499786257744,
0.020079685375094414,
0.014171718619763851,
-0.013499448075890541,
-0.053514264523983,
0.01301039382815361,
0.053128860890865326,
0.042346056550741196,
0.01871514320373535,
-0.01693306490778923,
-0.0527149997651577,
0.0181577131152153,
-0.03582172468304634,
-0.0007920920616015792,
-0.012355905026197433,
-0.022171681746840477,
0.006812610197812319,
-0.04811582714319229,
0.014236724004149437,
-0.03650149330496788,
0.03571844473481178,
-0.005497196689248085,
0.02531909942626953,
0.009377817623317242,
0.06501559913158417,
-0.02497418038547039,
-0.02286752127110958,
-0.06056613847613335,
-0.035979632288217545,
-0.05198635533452034,
0.009627541527152061,
-0.01585582084953785,
-0.03869101032614708,
0.008421200327575207,
-0.01702192611992359,
-0.018213670700788498,
-0.04277902469038963,
-0.04011230915784836,
-0.018015263602137566
] |
I. Régime d'imposition des parts ou actions d'organismes de placement collectif en valeurs mobilières (OPCVM)
1
Les résultats de la cession des parts ou actions d'OPCVM détenues par les entreprises soumises à
l'impôt sur les sociétés sont soumis au taux normal de cet impôt.
10
L'article
209-O A du code général des impôts (CGI) fixe les règles de rattachement des produits afférents aux parts ou actions
d'OPCVM. Pour la détermination de leur résultat imposable, les entreprises qui détiennent des parts ou actions d'OPCVM français ou étrangers évaluent ces parts ou actions, à la clôture de chaque
exercice, à leur valeur liquidative.
L'écart entre la valeur liquidative à l'ouverture et à la clôture de l'exercice constaté lors de
cette évaluation est compris dans le résultat imposable de l'exercice concerné. En cas d'acquisition au cours de l'exercice, l'écart est calculé à partir de la valeur liquidative à la date
d'acquisition.
II. Entreprises concernées
A. Entreprises soumises à l'impôt sur les sociétés
20
Les dispositions de
l'article 209-O A
du CGI concernent exclusivement les entreprises soumises, de plein droit ou sur option, à l'impôt sur les sociétés en
totalité ou en partie.
Sont également concernés les sociétés et groupements qui sont soumis au régime des sociétés de
personnes, pour la fraction de leurs résultats qui revient à leurs associés ou membres passibles de l'impôt sur les sociétés ; en effet, dans ce cas, les résultats en cause sont soumis aux règles
applicables dans le cadre de ce dernier impôt (art. 238 bis
K-I
du CGI).
B. Entreprises et organismes exclus du champ d'application de la mesure
1. Entreprises d'assurances
30
La règle d'évaluation à la valeur liquidative des parts ou actions d'OPCVM prévue à
l'article 209-O A du
CGI, concerne l'ensemble des entreprises d'assurances à l'exception de celles exerçant majoritairement leur activité dans
le secteur de l'assurance sur la vie ou de capitalisation, c'est-à-dire des entreprises qui réalisent, à titre principal, des opérations d'assurance appartenant aux branches 20 à 26 de
l'article R321-1 du code des assurances .
40
L'activité d'une entreprise s'exerce majoritairement dans le secteur de l'assurance sur la vie
ou de capitalisation lorsque le montant des primes ou cotisations émises au titre de ces garanties représente plus de 50 % des primes ou cotisations émises pour l'ensemble des garanties assurées par
cette entreprise.
Cette condition s'apprécie exercice par exercice, en retenant au titre de chaque exercice les
primes, nettes d'annulation mais brutes de cession en réassurance, qui ont été comprises dans les résultats imposables, en application de
l'article 38-2 bis du CGI.
50
Lorsqu'au titre d'un exercice, l'entreprise cesse de respecter le seuil de 50 % mentionné
ci-avant, les écarts d'évaluation sur les titres d'OPCVM à prendre en compte dans le résultat imposable sont déterminés à partir de leur valeur liquidative constatée à la date d'ouverture de cet
exercice (ou la date d'acquisition de ces titres si elle est postérieure).
Lorsqu'au titre d'un exercice ultérieur, l'entreprise respecte à nouveau le seuil de 50 %,
l'écart de valeur liquidative sur les titres d'OPCVM constaté au cours de cet exercice n'est pas rapporté aux résultats imposables de ce même exercice.
2. Autres entreprises ou organismes
60
Les entreprises qui ne sont pas soumises à l'impôt sur les sociétés, n'entrent pas dans le
champ d'application de l'article 209-0 A du CGI,
quelle que soit la nature de leur activité.
Il en est de même des collectivités et organismes soumis à l'impôt sur les sociétés dans les
conditions particulières prévues à l'article 206-5 du
CGI, sous réserve du cas prévu au II-B-3 § 70.
3. Cas particulier : collectivités ou organismes partiellement soumis à l'impôt sur les sociétés dans les conditions de
droit commun
70
Une collectivité ou un organisme qui exerce plusieurs activités dont l'une est soumise à
l'impôt sur les sociétés dans les conditions de droit commun, entre dans le champ d'application des dispositions de l'article
209-0 A du CGI:
- à raison des titres d'OPCVM directement rattachables à l'activité soumise à l'impôt sur les
sociétés de droit commun ;
- ou proportionnellement aux opérations afférentes à cette dernière activité.
Toutefois, s'agissant des coopératives exonérées d'impôt sur les sociétés en application de
l'article
207-1-2°, 3° et 3° bis du CGI mais soumises
partiellement à cet impôt en application des mêmes dispositions (pour les opérations faites avec des non-sociétaires notamment), les produits, résultant du placement de la trésorerie suivent le même
régime fiscal que les opérations réalisées avec les sociétaires, y compris ceux correspondant à l'activité réalisée avec les non-sociétaires.
III. Titres concernés
80
Sous réserve des règles particulières prévues pour les OPCVM « actions » et les fonds communs
de placement à risques (F.C.P.R.), les dispositions de l'article 209-0 A
du CGI s'appliquent aux parts ou actions d'organismes de placement collectif en valeurs mobilières français ou étrangers.
A. Nature des titres concernés
1. Parts ou actions d'OPCVM français
90
En droit français, il s'agit des parts ou actions d'organismes visés par
l'article L214-2-et suivants du code monétaire et financier
(Comofi) :
- actions de S.l.C.A.V. ;
- parts de fonds communs de placement (F.C.P.), y compris les F.C.P. à vocation particulière
tels que les fonds communs d'intervention sur les marchés à terme (F.C.l.M.T.) ou les fonds communs de placement à risques (F.C.P.R.), sous réserve des dispositions particulières examinées ci-après ;
- parts de sociétés de titrisation ou de fonds communs de titrisation régis par les
articles
L214-43 du Comofi et
L214-49 du Comofi.
Ces parts ou actions d'OPCVM entrent dans le champ d'application de
l'article 209-0 A du CGI quelles que soient la
nature de leurs actifs, l'orientation de leurs placements, la localisation des marchés concernés, et la politique suivie en matière de distribution (capitalisation ou non des revenus). Voir toutefois
le III-A-3-a pour certains OPCVM « actions ».
Bien entendu, les OPCVM soumis à des dispositions légales ou réglementaires particulières, ou
qui répondent à des caractéristiques spécifiques définies par la réglementation établie par la Commission des Opérations de Bourse, sont concernés, notamment :
- parts ou actions d'OPCVM “ court terme monétaire à portefeuille concentré ”
(décret 91-605 du 27 juin 1991
et Bull. COB n° 249 juillet-août 1991) ;
- OPCVM comportant des catégories de parts ou actions distinctes (cf. Bull. COB n° 249
juillet-août 1991) ;
- parts ou actions d'OPCVM non offerts au public ou « dédiés » (dont les caractéristiques
répondent au paragraphe 2.2 de l'instruction du 20 décembre 1991 relative aux OPCVM, Bull. COB n° 254 janvier 1992).
2. Parts ou actions d'OPCVM étrangers
100
Il s'agit notamment des parts ou actions d'OPCVM au sens de la
directive européenne du 20 décembre 1985 n° 85/611/CEE, c'est-à-dire des parts ou actions de fonds communs
de placement gérés par une société de gestion et des formes de placement équivalentes, ou des parts de sociétés d'investissement telles qu'elles sont définies à l'article 1er de la directive déjà
citée.
Sont également concernées les parts ou actions de tout organisme dont l'objet est le placement
collectif en valeurs mobilières, et dont le fonctionnement est soumis au principe de la répartition des risques.
À cet égard, dans la CEE, il peut s'agir de parts ou actions d'OPCVM « coordonnés » au sens de
cette directive, qu'ils soient autorisés à être commercialisés directement en France ou non (cf. règlement 89-02 de la COB, art. 9), ou non coordonnés dès lors qu'ils sont soumis au principe de la
répartition des risques et que la liquidité du marché est organisée soit par la règle du rachat ou du remboursement automatique sur demande du porteur, soit par l'action de l'OPCVM afin que la valeur
de ses parts en bourse ne s'éloigne pas sensiblement de leur valeur d'inventaire, qu'ils soient du type fermé ou non, et quelle que soit leur politique de placement.
Comme pour les OPCVM français, Ies parts ou actions d'OPCVM étrangers entrent dans le champ
d'application de l'article 209-0 A du CGI quelles
que soient leurs caractéristiques (cf. sur ce point III-A-1) la devise dans laquelle elles sont libellées et le pays dans lequel ces parts ou actions sont émises ou négociées.
3. Exclusion de certains OPCVM « actions »
a. OPCVM « actions » définis par l'article 209-0 A du CGI
110
Les dispositions de
l'article 209-0 A du CGI ne sont pas applicables aux
parts ou actions d'OPCVM « actions » qui remplissent simultanément les conditions suivantes.
1° Pays d'établissement de l'OPCVM
120
L'OPCVM doit être français ou établi dans un État membre de l'UE.
Pour l'application de cette règle, un OPCVM est considéré comme établi dans un État de l'UE,
si le siège statutaire et l'administration centrale de la société de gestion du fonds ou de la société d'investissement est situé dans l'un de ces États.
2° Composition de l'actif de l'OPCVM
130
La valeur réelle de l'actif doit être représentée de façon constante pour 90 % au moins par
des actions, des certificats d'investissement et des certificats coopératifs d'investissement émis par des sociétés ayant leur siège dans l'UE et qui sont soumises à l'impôt sur les sociétés dans les
conditions de droit commun ou qui sont soumises à un impôt comparable.
Les titres éligibles pour l'appréciation de la limite de 90 % (numérateur du rapport) sont
ceux qui répondent aux conditions suivantes.
a° Nature des titres éligibles
140
Il s'agit des actions, y compris les actions à dividende prioritaire sans droit de vote, des
certificats d'investissement et des certificats coopératifs d'investissement.
Cette liste constitue une énumération limitative. À cet égard, les titres ou droits liés au
marché des actions ne constituent pas des titres éligibles ; il en est ainsi notamment des bons de souscription ou d'achat d'actions, des options ou bons d'options, des contrats sur indices, etc.
b° Siège et régime fiscal des sociétés émettrices des titres éligibles
150
La société émettrice des actions, CI, ou CCI doit avoir son siège en France ou dans un État
membre de l'UE.
Par ailleurs, la société émettrice doit être soumise à l'impôt sur les sociétés, de plein
droit ou sur option, dans les conditions de droit commun. Elle ne doit donc pas bénéficier d'une exonération particulière ; ainsi ne peuvent figurer dans le portefeuille éligible les titres de
sociétés exonérées de cet impôt ou bénéficiant d'un statut fiscal particulier, telles que notamment :
- les SOFERGIE ;
- les SICOMI ;
- les coopératives artisanales, maritimes ou de transports ;
- les sociétés d'investissement ;
- les SICAV ;
- les sociétés de capital risque.
Le même principe s'applique lorsque l'activité est exercée pour partie hors de France, ou que
le siège de la société est situé dans un autre État de l'UE ; dans ce cas, Ia société doit être soumise localement à un impôt comparable à l'impôt sur les sociétés.
Remarque : Les certificats coopératifs d'investissement sont normalement
éligibles pour l'appréciation de la limite de 90 % lorsque l'émetteur est soumis à l'impôt sur les sociétés dans les conditions de droit commun au taux normal ; les sociétés ou organismes bénéficiant
de l'article 214-1 du CGI ne satisfont pas à cette
condition. Toutefois, il sera admis que le bénéfice retiré des dispositions de l'article 214-1 du CGI par certaines sociétés ou organismes ne privera pas les certificats coopératifs d'investissement
qu'ils émettent de leur éligibilité pour l'appréciation du rapport de 90 % dès lors que les autres conditions sont par ailleurs satisfaites.
c° Mode de rémunération des titres et conséquences des opérations dont ces titres sont l'objet
160
L’ensemble des actions, certificats d’investissements (CI) et certificats coopératifs
d’investissement (CCI) émis par les sociétés ayant leur siège dans l’Union Européenne et qui sont soumises à l’impôt sur les sociétés dans les conditions de droit commun ou soumises à un impôt
comparable constituent des titres éligibles s’ils sont rémunérés par des distributions prélevées sur les bénéfices. Les produits de ces titres doivent être constitués directement par ces distributions
et par les plus-values résultant de leur cession.
Lorsque la société émettrice est étrangère, il en est de même.
En conséquence, ne sont pas éligibles pour l'appréciation de la limite de 90 % (au numérateur
du rapport) les titres qui font l'objet d'un réméré ou dont les produits ne sont pas directement constitués par des distributions ou par des plus-values résultant de leur cession.
Pour l'appréciation de cette dernière condition, il y a lieu de considérer que les produits
des titres ne sont pas directement constitués par de tels dividendes ou plus-values dès lors que les titres en cause font l'objet :
- d'un contrat d'échange (swap) de la rémunération du titre (dividende) contre des revenus
d'une autre nature (revenus de taux par exemple) ;
- d'un prêt ou d'une pension de titres ;
- de tout autre contrat ou opération ayant pour effet de transformer la rémunération de
l'action, du CI ou du CCI en une autre rémunération.
Il en est de même si le portefeuille, par segment ou dans son ensemble, fait l'objet de telles
opérations.
Ces règles n'ont pas pour effet d'interdire aux OPCVM en cause la réalisation de telles
opérations ; elles ont uniquement pour objet d'exclure les titres concernés du numérateur du rapport servant au calcul de la proportion de 90 % pendant la durée des opérations en cause.
d° Appréciation de la proportion de 90 %
170
La proportion de 90 % résulte du rapport qui existe entre la valeur réelle des actions, CI et
CCI éligibles -c'est-à-dire qui satisfont l'ensemble des conditions énoncées ci-dessus- et la valeur réelle de l'actif.
La valeur réelle de l'actif s'entend de la somme des valeurs vénales de l'ensemble des
éléments du portefeuille ; elle se distingue donc de la notion d'actif net et correspond au contraire à l'actif brut réel total.
La proportion de 90 % est considérée comme satisfaite si, pour chaque semestre civil, Ia
moyenne journalière de la valeur réelle des titres éligibles est au moins égale à 90 % de la moyenne journalière de la valeur réelle de l'ensemble des actifs.
Il s'agit donc du rapport de deux moyennes semestrielles pondérées en fonction de la valeur
des actifs détenus en portefeuille.
Le numérateur du rapport est constitué par la moyenne journalière de la valeur réelle des
titres éligibles (actions, CI, CCI satisfaisant aux conditions exposées plus haut). Cette moyenne se définit comme le rapport entre :
- la somme des évaluations successives (en valeur réelle) des titres éligibles faite pour
chaque jour du semestre civil considéré ;
- et le nombre de jours du même semestre civil.
Le dénominateur du rapport est constitué par la moyenne journalière de la valeur réelle de
l'ensemble des actifs. Cette moyenne est égale au rapport entre :
- la somme des évaluations successives (en valeur réelle) de I'ensemble des éléments du
portefeuille effectuées pour chaque jour du semestre civil ;
- et le nombre de jours en cause. Les évaluations des actifs qui sont retenues pour
l'appréciation des moyennes journalières sont celles :
qui ressortent de la valeur réelle des actifs considérés telle qu'elle résulte du marché, ou à défaut leur valeur vénale
;
appréciée en retenant une méthode uniforme d'évaluation pour l'ensemble des actifs cotés. Il s'agit en principe soit du
cours d'ouverture, soit du cours de clôture ; la règle de valorisation est en tout cas précisée dans la notice d'information de l'OPCVM et doit respecter le principe de la permanence des méthodes. En
l'absence de cotation à une date donnée -notamment les jours autres que les jours de bourse- il y a lieu de retenir le dernier cours connu.
180
Exemples :
1. Illustration de la notion de titres éligibles.
Nature du portefeuille
Eléments
Éligibles
Non éligibles
- actions, CI et CCI émis par des sociétés françaises soumises à l'impôt sur les sociétés de droit commun
et rémunérés directement par un dividende ouvrant droit à un avoir fiscal
- actions de SOFERGIE, SICOMI, SCR
- actions de SICAV
- actions de sociétés américaines
- bons d'achat d'action
- titres de créances négociables
- obligations
4 000
100
10
100
10
100
50
Totaux
4000
370
Les titres éligibles représentent à cette date : 91, 53 %
Une SICAV détient les titres suivants à son actif à une date considérée :
2. Calcul de la proportion de 90 %.
Dates
Eléments éligibles
Eléments non éligibles
Total
du début du semestre au 15 février (46 jours)
4000
370
4370
du 16 février au 30 mars (43 jours)
5000
300
5300
du 31 mars au 16 avril (17 jours)
3000
400
3400
du 17 avril au 31 mai (45 jours)
5000
250
5250
mois de juin (30 jours)
4000
300
4300
Nombre total de jours du semestre : 181
(ce chiffre est théorique et susceptible de changer chaque année).
Moyenne journalière des éléments éligibles pour le semestre :
[(4 000 x 46) + (5 000 x 43) + (3 000 x 17) + (5 000 x 45) + (4 000 x 30)] x 1/181
= 4 392,27 (a)
Moyenne journalière de l'ensemble des actifs pour le semestre :
[(4 370 x 46) + (5 300 x 43) + (3 400 x 17) + (5 250 x 45) + (4 300 x 30)] x 1/181
= 4 707,02 (b)
(a) représente 93,31 % de (b) ;
Conclusion : la proportion de 90 % est respectée pour le semestre considéré.
Sur un semestre civil donné, Ies valeurs réelles des éléments éligibles et non éligibles pour le calcul du pourcentage de 90 % sont les suivantes (exemple simplifié dès lors qu'il est donné une valeur stable au portefeuille sur des périodes successives) :
e° Caractère permanent de la proportion de 90 %
190
La proportion de 90 % doit être satisfaite de façon constante.
Dès lors, si pour un semestre civil donné cette condition cesse d'être satisfaite, les parts
ou actions de l'OPCVM en cause sont soumises à la règle d'évaluation à la valeur liquidative prévue aux trois premiers alinéas du
1° de l'article 209-0 A du CGI :
- pour I'exercice en cours ;
- et les exercices suivants.
La situation de l'OPCVM en cause est donc définitivement banalisée.
b. Éligibilité « par transparence » des parts ou actions d’OPCVM détenant des parts ou actions d’OPCVM « actions »
200
Ne peuvent figurer dans le portefeuille éligible de l’OPCVM « actions », les titres de
sociétés qui ne sont pas soumises à l’impôt sur les sociétés dans les conditions de droit commun ou qui ne sont pas soumises à un impôt comparable.
Dès lors que les actions de SICAV sont émises par des sociétés exonérées d’impôt sur les
sociétés et dès lors que les parts de FCP bénéficient d’un statut fiscal particulier, ces titres ne constituent pas, en principe, des titres éligibles pour l’appréciation du respect du seuil minimum
de 90 % de la valeur réelle de l’actif de l’OPCVM qui les détient.
210
Toutefois, pour l’appréciation du respect de ce seuil minimum de 90 % par un OPCVM, il est
admis que la valeur réelle des parts ou actions d’OPCVM qu’il détient soit prise en compte « par transparence », c’est- à-dire que la valeur réelle de l’actif de l’OPCVM principal doit être
représentée de façon constante pour 90 % au moins par des actions, des CI et des CCI éligibles ainsi que par des parts ou actions d’OPCVM dont la valeur réelle de l’actif est elle-même représentée de
façon constante pour 90 % au moins par des actions, CI ou CCI éligibles.
En d’autres termes, lorsqu’un OPCVM détenu par une entreprise soumise à l’impôt sur les
sociétés, dit OPCVM de 1er niveau, est investi pour partie en actions, CI et CCI détenus directement et pour partie en parts ou actions d’autres OPCVM, dits OPCVM de 2ème niveau, eux-mêmes éligibles
au régime des OPCVM « actions », l’éligibilité du premier OPCVM peut être appréciée en retenant la valeur réelle de l’ensemble des actions, CI et CCI détenus directement ou indirectement, dans la
limite d’un seul niveau d’interposition. En revanche, il n’est pas possible de prendre en compte les titres d’OPCVM détenus par l’OPCVM de 2ème niveau afin d’apprécier le respect du seuil de 90 % par
l’OPCVM de 1er niveau.
220
Pour pouvoir bénéficier du régime d’éligibilité « par transparence » défini ci-dessus, les
OPCVM de 2ème niveau doivent donc respecter en permanence les conditions suivantes.
Chaque titre d’OPCVM concerné doit respecter le seuil de 90 % précité. A défaut, ce titre
d’OPCVM ne peut pas être pris en compte pour l’appréciation du respect du seuil de 90 % par l’OPCVM de 1er niveau.
Pour le calcul du seuil de 90 % que doit respecter l’OPCVM de 1er niveau, la valeur du titre
de l’OPCVM de 2ème niveau est retenue pour un montant égal au produit de sa valeur par le rapport entre la valeur réelle des actions, CI et CCI éligibles et la valeur réelle de l’actif . En outre,
l’ensemble des conditions prévues par les 5ème, 6ème et 7ème alinéas du 1° de l’article 209-0 A du CGI doit être respecté par
les OPCVM de 2ème niveau.
Ces situations sont illustrées ci dessous :
1er cas
2ème cas
OPCVM A (1er niveau)
OPCVM A (1er niveau)
70%
25%
5%
70%
25%
5%
OPCVM B
(2ème niveau)
95%
actions, CI et CCI éligibles
Valeurs non éligibles(1)
OPCVM B
(2ème niveau)
95%
OPCVM C
(2ème niveau)
95%
Valeurs non éligibles(1)
actions, CI ou CCI éligibles
actions, CI ou CCI éligibles*
* Détention directe et indirecte de titres éligibles
* Respect du quota de 90% par l’OPCVM B
* Calcul du respect du quota de 90% par l’OPCVM A :
- prise en compte de l’OPCVM B à hauteur de
66.5% (70 x 95%)
- détention directe à hauteur de 25%
Total : 91.5%
Éligibilité des parts ou actions de l’OPCVM A au régime
prévu pour les OPCVM « actions » au sens du 5ème
alinéa
de l’article 209-0 A
* Détention indirecte de titres éligibles
* Respect du quota de 90% par les OPCVM B et C
* Calcul du respect du quota de 90% par l’OPCVM A :
- prise en compte de l’OPCVM B à hauteur de 66.5%
(70 x 95%)
- prise en compte de l’OPCVM C à hauteur de 23.75% (25 x 95%)
Total : 90.25%
Éligibilité des parts ou actions de l’OPCVM A au régime
prévu pour les OPCVM « actions » au sens du 5ème
alinéa
de l’article 209-0 A
Illustration des conditions d'éligibilité des OPCVM
3ème cas
4ème cas
OPCVM A (1er niveau)
OPCVM A (1er niveau)
70%
25%
5%
70%
25%
5%
OPCVM B
(2ème niveau)
95%
OPCVM C
(2ème niveau)
89%
Valeurs non éligibles(1)
OPCVM B
(2ème niveau)
15%
actions, CI ou CCI éligibles
85%
Valeurs non éligibles
actions, CI ou CCI éligibles *
OPCVM C (2) (actions, CI ou CCI éligibles*
(3ème niveau)
* Détention indirecte de titres éligibles
* Respect du quota de 90% par l’OPCVM B et Non-respect
du quota de 90% par l’OPCVM C
* Calcul du respect du quota de 90% par l’OPCVM A :
- Prise en compte de l’OPCVM B à hauteur de
66.5% (70 x 95%)
- Pris en compte de l’OPCVM C à hauteur de 0%
(25 x 89% < 90%)
Total : 66.5%
Inéligibilité des parts ou actions de l’OPCVM A au
régime prévu pour les OPCVM « actions » au sens du
5ème alinéa de l’article 209-0
A
* Détention directe et indirecte de titres éligibles
* Non-respect du quota de 90% par l’OPCVM B
* Calcul du respect du quota de 90% par l’OPCVM A :
- Détention directe à hauteur de 25%
- Prise en compte de l’OPCVM B à hauteur de 0%
(70 x 85% < 90%)
Total : 25%
Inéligibilité des parts ou actions de l’OPCVM A au régime
prévu pour les OPCVM « actions » au sens du 5ème
alinéa
de l’article 209-0 A
(1) Valeurs non éligibles: il s’agit de l’ensemble des titres, valeurs, créances ou sommes autres que des
actions, CI ou CCI
éligibles.
(2) Quelle que soit la composition de l’actif de l’OPCVM C (y compris s’il détient 100% de titres
éligibles),il ne peut pas être
retenu par transparence pour le calcul du quota de 90% que doit remplir l’OPCVM A.
230
L’appréciation de l’éligibilité «par transparence» peut s’appliquer aux OPCVM suivants s’ils
respectent en permanence les conditions prévues ci-dessus :
- OPCVM, dit OPCVM nourricier, visé à
l’article L214-34 du Comofi dont l’actif est investi en totalité en actions ou parts d’un OPCVM, dit OPCVM maître ;
- OPCVM, dit OPCVM d’OPCVM, investissant, totalement ou partiellement, en parts ou actions
d’autres OPCVM.
240
Par ailleurs, le fonctionnement et la composition de l’actif des OPCVM de 1er niveau et de
2ème niveau doivent être conformes aux réglementations communautaires et nationales.
250
La solution est donc applicable :
- aux OPCVM français qui respectent les règles de fonctionnement et de composition de
l’actif investi prévues par les articles
L214-2 du
Comofi à L214-34 du
Comofi ainsi que par le
décret n°
89-623 du 6 septembre 1989
modifié ;
- aux OPCVM établis dans un Etat membre de l’Union européenne, qui relèvent de la
directive européenne modifiée du 20 décembre 1985 n°85/611/CEE portant coordination des dispositions
législatives, réglementaires et administratives concernant certains OPCVM.
260
S’agissant des parts ou actions d’OPCVM par compartiments prévu par
l’article L214-33 du
Comofi, le respect des conditions d’éligibilité au régime de la transparence s’apprécie au niveau de chaque
compartiment, considéré comme indépendant des autres compartiments, auquel appartient la part ou action d’OPCVM.
270
L’absence de prise en compte à la clôture de l’exercice des écarts de valeur liquidative des
titres d’un OPCVM qui entre dans le champ d’application de la solution décrite ci-dessus est subordonnée à un engagement express et définitif de l’entreprise pour l’application de ce dispositif.
Cet engagement est matérialisé, lors du dépôt de la déclaration de résultats de l’exercice
au cours duquel les titres sont acquis ou, s’il s’agit de titres d’OPCVM créés avant la date d’entrée en vigueur de cette solution, de l’exercice ouvert à compter de cette date d’entrée en vigueur,
par l’absence de prise en compte des écarts positifs ou négatifs de valeur liquidative des titres pour la détermination du résultat fiscal de cet exercice.
Par ailleurs, ce choix doit être mentionné distinctement, pour chaque catégorie de titres,
sur l’état prévu par le 3° de l’article 209-0 A du CGI en annexe à la déclaration prévue par
l’article 53 A du CGI.
280
Les entreprises qui entendent se prévaloir de la solution définie au
III-A-3-b § 210 s’engagent à appliquer ce régime pour la durée totale de détention des titres.
A défaut de respecter les conditions d’entrée et de maintien dans le régime, la situation
des titres de l'OPCVM détenu par l’entreprise en cause est définitivement banalisée et le bénéfice de la tolérance est remis en cause à compter de l’exercice au cours duquel ces conditions ne sont pas
respectées et pour les exercices suivants.
4. Cas particulier des fonds communs de placement à risques (F.C.P.R.)
a. F.C.P.R. qui satisfont aux conditions de l'article 163 quinquies B-II, ou III bis du CGI
290
Pour les parts d'un F.C.P.R. qui remplit les conditions prévues au
lI et III bis de l'article 163
quinquies B du CGI, les
entreprises peuvent s'abstenir de constater les écarts de valeur liquidative mentionnés au 2ème alinéa du 1° de l'article 209-0 A
du CGI à condition de s'engager à les conserver pendant au moins cinq ans.
1° Nature des conditions que doivent remplir les F.C.P.R. en cause
300
Les fonds doivent avoir 50 % de leurs actifs constitués par des titres remplissant les
conditions prévues aux articles
L214-36
du Comofi et L214-37 du
Comofi. Les règles régissant la composition des actifs des fonds sont donc celles qui sont applicables aux sociétés
de capital-risque (cf. BOI-IS-CHAMP-30-50).
2° Engagement de conservation de cinq ans
310
L'entreprise doit prendre l'engagement de conserver les parts ou actions pendant un délai
d'au moins cinq ans à compter de l'acquisition, c'est-à-dire à compter de l'achat des parts ou de leur émission (initiale ou complémentaire).
L'engagement est réputé avoir été pris dès lors que l'entreprise ne soumet pas spontanément
les écarts de valeur liquidative des parts de F.C.P.R. à l'impôt.
Cet engagement n'est donc soumis à aucun formalisme particulier.
3° Rupture de l'engagement
320
La rupture de l'engagement résulte de la cession de parts des F.C.P.R. en cause avant
l'expiration du délai de cinq ans à compter de leur acquisition.
Pour l'application de cette règle, les cessions sont réputées porter par priorité sur les
titres de même nature acquis ou souscrits à la date la plus ancienne (règle « premier entré-premier sorti » P.E.P.S. ou F.I.F.O.,
art. 38 octies de I'annexe III au CGI).
En cas de rupture de l'engagement le résultat de la cession des parts de F.C.P.R. est
déterminé à partir de leur prix de revient d'origine.
En outre, l'entreprise doit acquitter spontanément une taxe spéciale.
4° Caractéristiques de la taxe spéciale
330
Le montant de la taxe est calculé en appliquant à l'impôt qui aurait été versé en
application du deuxième alinéa du 1° de l'article 209-0 A du CGI, un taux de 0,75 % par mois décompté du premier jour du mois
suivant celui au cours duquel I'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.
Le résultat des exercices au cours desquels les parts de F.C.P.R. ont été détenues est donc
recalculé en ajoutant les écarts de leur valeur liquidative constatés au cours de chaque exercice pris séparément. La taxe s'applique au supplément d'impôt qui en résulte. Elle n'a pas lieu de
s'appliquer à un exercice déficitaire jusqu'à concurrence du montant du déficit en cause.
La taxe est acquittée dans les trois mois de la clôture de l'exercice au cours duquel
intervient la rupture de l'engagement.
Elle est liquidée, déclarée et recouvrée comme en matière de taxe sur le chiffre d'affaires
et sous les mêmes garanties et sanctions.
Elle n'est pas déductible pour la détermination du résultat imposable.
340
Cas particulier : F.C.P.R satisfaisant aux conditions prévues au
5ème
alinéa du 1° de l'article 209-0 A du CGI (OPCVM « actions »).
Lorsqu'un F.C.P.R. satisfait à la fois aux conditions du
II et III bis de l'article 163 quinquies
B du CGI et du 5° alinéa du 1° de l'article 209-0 A du CGI, la taxe n'est pas due en cas de cession dans le
délai de cinq ans.
Cela suppose, d'une part, que le portefeuille de l'OPCVM soit composé à 90 % en actions, CI
et CCI (les obligations convertibles et titres participatifs ne sont donc pas retenus pour le calcul de cette proportion) répondant aux conditions exposées supra n° 110 à 190 et que, d'autre part, la
situation nette comptable soit représentée de façon constante à concurrence de 50 % au moins par de tels titres qui ne sont pas admis à la négociation sur un marché réglementé.
b. F.C.P.R. ne satisfaisant pas aux conditions du II ou III bis de l'article 163 quinquies B du CGI
350
Ces F.C.P.R. ne sont soumis à aucune disposition particulière ; ils entrent donc dans le
champ d'application des trois premiers alinéas du 1° de l'article 2O9-0 A du CGI, à moins qu'ils ne satisfassent aux
conditions relatives aux OPCVM « actions » (en ce qui les concerne, cf. III-A-3-a).
B. Mode de détention des parts ou actions des OPCVM concernés
360
Les écarts de valeur liquidative des parts ou actions d'OPCVM sont retenus pour la
détermination du résultat imposable, lorsque ces titres sont détenus directement par une entité soumise à l'impôt sur les sociétés en France, que la gestion de ce portefeuille soit directe ou confiée
à un mandataire établi en France ou à l'étranger.
Il en est de même lorsque les titres sont détenus indirectement à l'étranger dans les
conditions suivantes :
1. Détention par l'intermédiaire d'une personne ou d'un organisme dont la société détient directement ou indirectement des
actions, parts ou droits
370
Le
3ème
alinéa du 1° de l'article 209-0 A du CGI prévoit que la règle d'imposition des écarts de valeur liquidative s'applique également lorsque les parts ou actions d'OPCVM sont détenues par
l'intermédiaire de certaines entités établies hors de France.
a. Statut juridique de l'entité établie hors de France
380
Le statut juridique de l'entité établie hors de France est indifférent. ll suffit que
celle-ci constitue le support de gestion de parts d'OPCVM.
Les situations en cause peuvent donc être très variées, et l'entité peut notamment prendre
l'une des formes suivantes :
- personne morale ou organisme, quel que soit son statut (société, GIE ...) dans lequel
l'entreprise française détient un droit ;
- « trustee » (quelle que soit sa forme juridique).
Les actions, parts ou droits dans l'entité étrangère peuvent être détenus directement ou
indirectement.
La détention est indirecte notamment lorsque les droits sont détenus par l'intermédiaire
d'une chaîne de participations, ou par des personnes sur lesquelles l'entreprise a des droits de créances ou des droits financiers, et à hauteur de ces droits.
b. Lieu de situation de l'entité
390
Sont concernés les personnes ou organismes établis hors de France.
Sont notamment visées les entités situées dans les territoires d'outre-mer et dans les
autres collectivités territoriales à statut particulier (Saint-Pierre-et-Miquelon).
c. Nature de l'actif ou de l'activité de l'entité
400
Le dispositif concerne les personnes ou organismes dont l'actif est constitué principalement
de parts ou actions d'OPCVM français ou étrangers, ou dont l'activité consiste de manière prépondérante en la gestion des mêmes titres pour leur propre compte.
Ces dispositions sont donc applicables aux personnes ou organismes établis hors de France
qui remplissent l'une des deux conditions alternatives suivantes :
- leur actif est principalement constitué de parts ou actions d'OPCVM définis
au III-A-3-a-2°, c'est-à-dire que la valeur brute réelle des titres en cause représente 50 % ou plus de la valeur brute réelle totale des
actifs à la date de clôture de l'exercice ;
- leur activité consiste de manière prépondérante en la gestion des mêmes valeurs
c'est-à-dire qu'elle constitue l'essentiel des activités économiques de la société. Le caractère prépondérant est établi à partir d'un faisceau d'indices : importance des revenus de cette activité,
importance des diligences exercées, importance du salariat affecté à ces opérations, etc.
Les entités dont l'activité consiste en la gestion pour le compte de tiers de valeurs dont
leurs clients restent propriétaires ne sont pas concernées par ces dispositions dès lors qu'elles sont dans la situation d'un intermédiaire (cf. III-B-1).
Par ailleurs, cette définition place, en principe, hors du champ d'application de ce
dispositif une filiale étrangère ayant une activité industrielle ou commerciale effective.
d. Statut fiscal de l'entité
410
Le statut fiscal de la personne ou de l'organisme établi hors de France est indifférent.
e. Règle de rattachement des écarts de valeur liquidative des parts d'OPCVM
420
Lorsque le dispositif prévu au
3ème
alinéa du 1° de l'article 209-0 A du CGI trouve à s'appliquer, le rattachement des écarts de valeur liquidative des parts d'OPCVM s'effectue en deux temps.
En premier lieu, il convient de déterminer l'écart de valeur liquidative des parts ou
actions d'OPCVM français ou étrangers détenues par l'entité étrangère. L'écart à prendre en compte est celui qui est constaté dans chaque exercice de l'entité étrangère, compte tenu de la date à
laquelle celle-ci clôture ses exercices. Toutefois, en l'absence d'exercice clos au cours d'une année, l'écart est apprécié sur la période définie au
2° alinéa de l'article 37 du CGI.
L'écart global constaté (sur le mode de détermination des écarts, cf.
BOI-IS-BASE-10-20-20) est retenu au prorata des actions, parts ou droits détenus par l'entreprise imposable dans la personne ou l'organisme détenteur.
Cet écart est ensuite regardé comme affectant la valeur des actions, parts ou droits détenus
par l'entreprise française.
Il est donc pris en compte en cas de cession de ces actions, parts ou droits.
f. Bénéfices réalisés ou distribués par l'entité étrangère
430
L'entreprise française est imposable dans les conditions de droit commun à raison de ces
bénéfices.
2. Détention par l'intermédiaire d'une société dont les résultats sont soumis aux dispositions de l'article 209 B du CGI
440
Lorsque les dispositions de
l'article 209 B du CGI trouvent à s'appliquer, Ie bénéfice de la société, du groupement ou de l'entreprise établi hors de France
est déterminé selon les règles prévues par ce texte.
Dans ce cas, il y a notamment lieu de faire application des dispositions de
l'article 209-0 A du CGI pour la détermination du
bénéfice de l'entité étrangère qui est réputé constituer un résultat de l'entreprise française.
Pour l'appréciation du caractère privilégié du régime fiscal de la société, du groupement ou
de l'entreprise établi hors de France, il convient de rechercher si l'entité concernée est ou non soumise dans l'État ou le territoire considéré à un impôt notablement inférieur à celui qu'elle aurait
supporté en France à raison des mêmes bénéfices ou revenus. À cet effet, l'impôt français à comparer à l'impôt étranger doit être déterminé compte tenu des dispositions de l'article 209-0 A du CGI.
Bien entendu, dans le cas où les résultats de l'entité étrangère dans la proportion des
actions, parts ou droits financiers détenus par l'entreprise soumise à l'impôt sur les sociétés, sont réputés constituer un résultat de l'entreprise française sur le fondement de l'article 209 B du
CGI, les dispositions du troisième alinéa du 1° de l'article 209-0 A du CGI ne trouvent pas à s'appliquer.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-10-20-10
|
https://bofip.impots.gouv.fr/bofip/4421-PGP.html/identifiant=BOI-IS-BASE-10-20-10-20120912
|
2012-09-12 00:00:00
|
3dc1746e632344d582a334bd74f40815826355e59b1b0f535645f733fb8fa146
|
[
-0.059077147394418716,
0.0008911983459256589,
-0.0520789660513401,
0.02863829769194126,
-0.006624072790145874,
-0.07427339255809784,
-0.04562658071517944,
-0.008365960791707039,
0.04546554386615753,
-0.07256204634904861,
0.034203704446554184,
-0.0005903156124986708,
-0.03855530917644501,
0.04424818232655525,
-0.0658806785941124,
0.04971209540963173,
0.07407591491937637,
-0.004530543461441994,
-0.0007031491841189563,
-0.009248610585927963,
0.07521964609622955,
0.047399427741765976,
0.014598293229937553,
0.00541828665882349,
0.03028349205851555,
0.05617820844054222,
0.0023319879546761513,
-0.07909070700407028,
-0.03915996104478836,
0.020345225930213928,
-0.06518853455781937,
-0.07504160702228546,
-0.006106849294155836,
0.054404258728027344,
0.017343848943710327,
-0.04988308623433113,
-0.0005785407265648246,
0.009400410577654839,
-0.004469349514693022,
0.020964907482266426,
-0.04440142959356308,
-0.028878841549158096,
-0.012104230932891369,
0.0265339408069849,
0.016372138634324074,
0.11549170315265656,
-0.04679587483406067,
0.01647995039820671,
-0.059700146317481995,
0.07527203857898712,
-0.022235820069909096,
0.03382185474038124,
0.02801801636815071,
-0.015914490446448326,
0.007101299241185188,
0.02909042313694954,
-0.06494927406311035,
-0.02072441577911377,
0.08720909059047699,
-0.030369296669960022,
-0.013675729744136333,
-0.002669539535418153,
-0.03183383494615555,
-0.02745528146624565,
0.01624593883752823,
0.05386415123939514,
0.01614588312804699,
-0.03964528068900108,
0.14701971411705017,
0.0477696917951107,
0.013385913334786892,
0.04830939322710037,
0.01601780392229557,
0.03692060708999634,
0.04058745503425598,
0.0008371634758077562,
0.014360474422574043,
0.05356205999851227,
0.04868098348379135,
0.030360514298081398,
-0.11302465945482254,
0.012997858226299286,
0.017728719860315323,
0.008437827229499817,
-0.02038799785077572,
0.004448148421943188,
0.014077719300985336,
0.042639411985874176,
-0.027984559535980225,
-0.03421057015657425,
-0.04054985195398331,
0.02805832028388977,
-0.0026696939021348953,
0.08392134308815002,
0.08568332344293594,
0.01574469916522503,
-0.02267635613679886,
-0.005201675929129124,
0.09079711139202118,
0.0014609649078920484,
-0.03293146938085556,
0.008673528209328651,
0.049300745129585266,
-0.047158051282167435,
0.04833783954381943,
-0.05228717252612114,
0.026498351246118546,
-0.02484826371073723,
0.031412821263074875,
-0.01165079791098833,
-0.006624097935855389,
-0.024377720430493355,
-0.008762642741203308,
-0.03927221894264221,
-0.03400842472910881,
0.05055522918701172,
-0.012427074834704399,
-0.013630612753331661,
-0.028087707236409187,
0.004407187458127737,
-0.007996078580617905,
-0.0902133658528328,
-0.009510885924100876,
-0.02422131784260273,
-0.06110498681664467,
0.007775394711643457,
-0.05689682066440582,
-0.05285721644759178,
-0.017866481095552444,
-0.03327557444572449,
0.039171405136585236,
0.021607374772429466,
0.02741413377225399,
-0.015651682391762733,
-0.004351242445409298,
0.003975605126470327,
-0.015869535505771637,
0.10436753928661346,
0.00792007613927126,
0.03936692699790001,
-0.05694900453090668,
-0.03641997650265694,
-0.009469090029597282,
0.03183431550860405,
0.0012060110457241535,
0.04271376505494118,
-0.005035985726863146,
-0.11395557224750519,
0.00020548143947962672,
0.05922924354672432,
-0.011309637688100338,
0.03228091076016426,
0.017685525119304657,
-0.0331118144094944,
0.02411450445652008,
-0.011207235045731068,
0.0026187764015048742,
0.08514533191919327,
-0.00747555959969759,
-0.028965456411242485,
0.006151484325528145,
-0.00687010120600462,
0.04458200931549072,
-0.02414984442293644,
-0.06857763230800629,
-0.030081797391176224,
-0.001025907346047461,
0.024676624685525894,
0.02710890583693981,
0.036244072020053864,
-0.05787554383277893,
0.03845388442277908,
0.026223868131637573,
0.005076343659311533,
0.007272852584719658,
-0.04049866646528244,
-0.06903091818094254,
0.0013853163691237569,
-0.039278022944927216,
0.05188952013850212,
0.001476875739172101,
-0.034977272152900696,
0.03134523332118988,
-0.03423923999071121,
0.009102868847548962,
0.039912737905979156,
-0.012965680100023746,
-0.005612407810986042,
0.0005219299346208572,
0.01755461096763611,
-0.022192513570189476,
-0.014320101588964462,
-0.07630256563425064,
-0.011116435751318932,
0.01710439845919609,
-0.024250075221061707,
-0.06772757321596146,
0.015881050378084183,
0.06151815131306648,
0.07234664261341095,
0.0035893809981644154,
0.019804807379841805,
-0.010482280515134335,
0.050953563302755356,
-0.004306446760892868,
-0.06739357113838196,
-0.036891523748636246,
0.009306985884904861,
-0.03437715023756027,
-0.04652087017893791,
0.08007904142141342,
0.018760710954666138,
-0.02098124474287033,
-0.002053789561614394,
-0.02970508113503456,
-0.010249066166579723,
-0.027866648510098457,
-0.03544098511338234,
0.003086808370426297,
0.0392916165292263,
-0.020268676802515984,
-0.018767099827528,
-0.06361843645572662,
-0.04391155391931534,
-0.003410453675314784,
0.02646959386765957,
-0.020392615348100662,
0.0005616217968054116,
0.09007161855697632,
-0.049660973250865936,
-0.016613727435469627,
-0.01420099288225174,
0.04164693132042885,
0.032441265881061554,
0.02179722860455513,
-0.002706649713218212,
0.03498520702123642,
0.03783371299505234,
-0.02044808864593506,
0.02338646724820137,
0.012780377641320229,
0.05461369454860687,
0.0255639236420393,
-0.03518633544445038,
0.051997266709804535,
-0.04662369564175606,
-0.04844292998313904,
-0.03914565593004227,
0.021020157262682915,
0.0070220306515693665,
-0.01833566650748253,
0.009886784479022026,
-0.022572139278054237,
0.023695586249232292,
-0.040678054094314575,
-0.022899148985743523,
0.025497475638985634,
0.029218969866633415,
0.028732139617204666,
0.018114959821105003,
0.00951266847550869,
-0.03874264657497406,
-0.02617771364748478,
-0.06629083305597305,
-0.0008724044309929013,
-0.06923434138298035,
0.04228026419878006,
0.002049472415819764,
-0.05025821551680565,
0.027351075783371925,
0.01938413642346859,
0.01321673858910799,
-0.006659550592303276,
0.07712461799383163,
-0.0010669794864952564,
0.016160771250724792,
0.020312145352363586,
-0.010045090690255165,
0.06113836541771889,
0.01540781743824482,
-0.05008459836244583,
0.01630929857492447,
-0.03565001115202904,
-0.030747219920158386,
0.012943867594003677,
-0.016931941732764244,
0.03619353473186493,
-0.023579174652695656,
0.010641930624842644,
0.015210998244583607,
-0.012332402169704437,
0.009906847961246967,
0.011283054947853088,
0.09227995574474335,
0.022596465423703194,
0.029033780097961426,
-0.03539486229419708,
0.040855344384908676,
0.0194244347512722,
-0.007896008901298046,
-0.03636413812637329,
0.0010839939350262284,
0.025882244110107422,
0.01551462896168232,
-0.03131220489740372,
-0.04171808809041977,
-0.005041312891989946,
-0.03352366015315056,
-0.029459120705723763,
0.04235290363430977,
-0.06771256029605865,
0.01496120449155569,
-0.010873336344957352,
-0.02054031938314438,
0.006679035257548094,
0.0591607391834259,
-0.017183644697070122,
-0.013825647532939911,
-0.03554615378379822,
-0.062292713671922684,
-0.021860796958208084,
0.01816476695239544,
0.008909840136766434,
0.019117141142487526,
0.006999410688877106,
-0.015646208077669144,
-0.008227312006056309,
0.017814259976148605,
-0.011166492477059364,
-0.02000330202281475,
-0.009670342318713665,
0.021432604640722275,
0.031795043498277664,
-0.031033679842948914,
0.016650475561618805,
0.013533675111830235,
-0.003600211115553975,
-0.008928760886192322,
0.0432937853038311,
0.03363322094082832,
0.0450836643576622,
-0.020387019962072372,
-0.06598102301359177,
-0.007866395637392998,
0.01187035534530878,
0.00803579855710268,
0.011354830116033554,
0.009075633250176907,
-0.0053388760425150394,
0.007869419641792774,
0.004848433658480644,
0.0512203574180603,
0.07033838331699371,
0.06992050260305405,
0.013363220728933811,
-0.0038835625164210796,
0.01702982373535633,
-0.015682991594076157,
0.0027337693609297276,
0.041574638336896896,
0.08087919652462006,
-0.02544427290558815,
0.00804582703858614,
0.02755020372569561,
0.05656222626566887,
-0.04348248615860939,
-0.022796468809247017,
0.028771568089723587,
0.015976089984178543,
0.018675798550248146,
-0.03520067408680916,
-0.005099168512970209,
0.03183610737323761,
0.031406525522470474,
-0.04217186197638512,
0.02418644167482853,
-0.0051611061207950115,
0.0131290378049016,
0.0024741312954574823,
-0.030716020613908768,
0.005861205980181694,
-0.030086277052760124,
0.04941970854997635,
0.01807761937379837,
0.010943684726953506,
0.04941035807132721,
0.005954907275736332,
0.014698219485580921,
-0.024170512333512306,
0.030222536996006966,
-0.019428161904215813,
-0.025336386635899544,
0.03780319169163704,
0.014579622074961662,
0.029072582721710205,
-0.03788023814558983,
0.02932318113744259,
0.0716213509440422,
0.01285598985850811,
0.02366412803530693,
-0.009259594604372978,
0.029916079714894295,
-0.0011770210694521666,
-0.002557253697887063,
0.01995188742876053,
0.0019511748105287552,
0.025452764704823494,
-0.046605341136455536,
0.03042621538043022,
0.01942605711519718,
0.017953848466277122,
-0.025609377771615982,
0.03169238194823265,
-0.07099390774965286,
0.008085944689810276,
0.04509151726961136,
0.036494240164756775,
0.06484129279851913,
0.1660047173500061,
-0.00763688562437892,
0.008944692090153694,
0.020219551399350166,
0.019438473507761955,
-0.05436280742287636,
-0.019111985340714455,
0.044546760618686676,
0.05698313191533089,
0.04278909042477608,
-0.039920032024383545,
0.030075447633862495,
-0.06396843492984772,
0.03826165199279785,
-0.04596643149852753,
-0.05999475717544556,
-0.019770493730902672,
-0.003339019138365984,
-0.03722040355205536,
-0.0258074551820755,
0.017727021127939224,
-0.033239226788282394,
0.04640309512615204,
-0.01561620645225048,
0.02381151169538498,
-0.05933443829417229,
-0.01788201555609703,
-0.032855186611413956,
0.0033857556991279125,
0.01187036745250225,
-0.026291022077202797,
0.02397303283214569,
-0.07450154423713684,
-0.011437809094786644,
0.011558434925973415,
0.0038463470991700888,
0.024583110585808754,
0.005174540914595127,
-0.03045637160539627,
0.020936856046319008,
0.014222586527466774,
0.02598430961370468,
-0.01942538283765316,
-0.0311355572193861,
-0.0024964488111436367,
-0.07922609895467758,
-0.023514801636338234,
0.03871053084731102,
0.007858862169086933,
0.002140308963134885,
0.03287524729967117,
0.046615876257419586,
0.021497489884495735,
0.0042448281310498714,
0.019546857103705406,
-0.006067297421395779,
-0.009021380916237831,
0.03200843185186386,
-0.030731262639164925,
0.04220295324921608,
0.00724218413233757,
0.008320753462612629,
0.004603524226695299,
0.03872537240386009,
0.04845818877220154,
0.021190565079450607,
-0.015609130263328552,
0.01298116147518158,
-0.0019364920444786549,
-0.09415067732334137,
-0.0024266254622489214,
0.013311950489878654,
0.044716835021972656,
0.0024022646248340607,
0.0006487153586931527,
-0.00860731303691864,
0.010034880600869656,
0.011775000020861626,
-0.012615099549293518,
-0.04356013983488083,
0.01660536788403988,
0.045135851949453354,
-0.026985684409737587,
0.0001858390460256487,
0.003821256570518017,
0.0036041499115526676,
0.05472974479198456,
-0.0176550205796957,
0.052499812096357346,
-0.02018047496676445,
0.025533029809594154,
0.012652336619794369,
-0.03814040496945381,
-0.012855746783316135,
-0.019325165078043938,
-0.03748461976647377,
0.04279262572526932,
0.018949368968605995,
-0.06276741623878479,
0.041938647627830505,
-0.005668292753398418,
-0.017564479261636734,
0.00036532070953398943,
0.02354414388537407,
-0.034633275121450424,
0.0249674990773201,
0.06819503754377365,
-0.026401091367006302,
0.00515733240172267,
-0.02261325530707836,
0.00558639457449317,
-0.030727870762348175,
0.0024951891973614693,
-0.0012248788261786103,
0.03612970933318138,
-0.04124568775296211,
0.05791620910167694,
-0.018834533169865608,
0.014381110668182373,
0.02143099717795849,
0.03933694586157799,
-0.04130196198821068,
0.022678937762975693,
-0.014917893335223198,
0.061478689312934875,
-0.000124124635476619,
0.03765978664159775,
0.02104879543185234,
0.006995686329901218,
-0.04973630607128143,
-0.042260490357875824,
-0.038765158504247665,
0.0030991367530077696,
0.036968033760786057,
0.007149041630327702,
0.0037954591680318117,
-0.059652868658304214,
-0.0559253990650177,
0.03203021362423897,
0.005083913914859295,
-0.006415513809770346,
0.04681209847331047,
-0.057069651782512665,
0.009880234487354755,
-0.007287862244993448,
-0.004246872384101152,
-0.013240025378763676,
0.0378045029938221,
-0.008107461966574192,
0.05176328867673874,
0.02534000761806965,
-0.025007043033838272,
0.0035737084690481424,
-0.019097033888101578,
0.03173883259296417,
-0.0967150330543518,
-0.042180031538009644,
-0.04103144630789757,
-0.014020164497196674,
-0.04570532217621803,
-0.06176319718360901,
-0.024566520005464554,
-0.014207708649337292,
-0.0006123300991021097,
-0.015509416349232197,
0.04414983466267586,
-0.02627144381403923,
-0.00010257493704557419,
-0.07506691664457321,
0.08086010068655014,
-0.03432533144950867,
-0.007792631164193153,
-0.02957756258547306,
0.035740602761507034,
-0.009077486582100391,
0.018917743116617203,
-0.0052876234985888,
-0.022283703088760376,
0.0021626066882163286,
-0.012912596575915813,
-0.02906821481883526,
-0.005760953761637211,
-0.0096055893227458,
-0.02618788368999958,
0.030833343043923378,
-0.0306356530636549,
0.0021393701899796724,
0.013303392566740513,
-0.014851017855107784,
-0.05865005776286125,
-0.012880805879831314,
-0.0020019335206598043,
-0.007863770239055157,
-0.017029833048582077,
-0.0012825478333979845,
0.000030697952752234414,
-0.020951934158802032,
0.01204923540353775,
-0.06841544806957245,
-0.014731787145137787,
0.005121635738760233,
0.03910035640001297,
-0.04227619618177414,
0.026138465851545334,
-0.0048620146699249744,
-0.00012118678569095209,
0.01360382605344057,
0.020542964339256287,
0.012011329643428326,
-0.04929632693529129,
-0.03613925352692604,
-0.016404006630182266,
-0.026807690039277077,
-0.014853102155029774,
0.036918628960847855,
0.005034287925809622,
-0.029272623360157013,
-0.05713712424039841,
-0.04305022582411766,
-0.015001202002167702,
0.03527159243822098,
-0.06458840519189835,
-0.014020638540387154,
0.05058669671416283,
-0.014745587483048439,
0.016296561807394028,
0.012215846218168736,
0.006792428903281689,
0.010593325830996037,
0.0374496728181839,
-0.005279232282191515,
0.01950608752667904,
0.006326159927994013,
0.006534140557050705,
-0.00025575037579983473,
0.035295724868774414,
-0.003926822915673256,
0.039980899542570114,
-0.002031526993960142,
-0.013293283991515636,
0.031766440719366074,
0.049148958176374435,
0.006911585573107004,
-0.009274423122406006,
0.10506941378116608,
-0.05595378950238228,
-0.04976990446448326,
0.06625708937644958,
0.047447893768548965,
-0.024299997836351395,
-0.0014432385796681046,
0.037383683025836945,
0.01238962821662426,
0.003619658760726452,
0.000901797553524375,
-0.04776523634791374,
0.036745715886354446,
0.035107485949993134,
0.002092153998091817,
-0.02806878089904785,
-0.06671857088804245,
0.008769584819674492,
-0.05882071331143379,
0.00394758116453886,
-0.014013996347784996,
0.007340167183429003,
-0.06741529703140259,
-0.058501020073890686,
0.035167817026376724,
0.023538971319794655,
0.01796652004122734,
0.011156951077282429,
0.004027997143566608,
0.004796065855771303,
0.030675189569592476,
0.04039531201124191,
0.014048274606466293,
-0.03508755937218666,
0.01333161536604166,
0.012982690706849098,
0.03416641801595688,
0.00589785585179925,
-0.01260489784181118,
0.037802085280418396,
-0.038217172026634216,
-0.015299936756491661,
-0.06151791289448738,
0.013863022439181805,
0.04166741296648979,
0.015399684198200703,
0.011541889049112797,
0.014430222101509571,
0.02571718581020832,
-0.013275383971631527,
0.04056309163570404,
0.04480041563510895,
-0.021987678483128548,
-0.005825384519994259,
-0.040238626301288605,
0.023889262229204178,
0.029155544936656952,
0.07444722950458527,
-0.004913330078125,
0.016851751133799553,
-0.020163990557193756,
0.013397802598774433,
0.028052158653736115,
-0.03227145969867706,
0.01126615796238184,
0.03000880591571331,
0.01603125035762787,
0.02314917929470539,
0.010285347700119019,
0.04956242814660072,
0.0020832682494074106,
-0.020945396274328232,
0.0061622001230716705,
-0.033488400280475616,
0.006665651686489582,
-0.030205942690372467,
-0.0013844085624441504,
0.0013243895955383778,
0.015412974171340466,
-0.028972078114748,
-0.09381429851055145,
0.012642499059438705,
0.01152470987290144,
0.014632627367973328,
0.04136950522661209,
0.024237969890236855,
-0.03791315481066704,
-0.02649364061653614,
0.00200389395467937,
0.0323488786816597,
0.01965714991092682,
0.0721607506275177,
0.017566490918397903,
-0.004407626576721668,
0.020698867738246918,
0.00958610512316227,
-0.011796210892498493,
0.015208322554826736,
-0.09878455102443695,
-0.10329483449459076,
0.045291684567928314,
-0.022191748023033142,
-0.013033425435423851,
-0.047844089567661285,
-0.01965508423745632,
-0.007504897657781839
] |
1
L'article 220 sexies
du code général des impôts instaure un crédit d'impôt en faveur des entreprises de production audiovisuelle qui réalisent sur le territoire français le tournage et la production d'œuvres
audiovisuelles agrées par le Centre national du cinéma et de l'image animée (CNC). Il s'adresse aux entreprises soumises à l'impôt sur les sociétés qui assument les fonctions d'entreprises de
production déléguées.
10
Le présent chapitre décrit :
- le champ d'application du dispositif (section 1,
BOI-IS-RICI-10-30-10) ;
- les dépenses éligibles et les modalités de calcul du crédit d'impôt audiovisuel (section 2,
BOI-IS-RICI-10-30-20) ;
- les modalités d'utilisation, de déclaration et de contrôle de celui-ci (section 3,
BOI-IS-RICI-10-30-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-RICI-10-30
|
https://bofip.impots.gouv.fr/bofip/4439-PGP.html/identifiant=BOI-IS-RICI-10-30-20161102
|
2016-11-02 00:00:00
|
44aaaacb8ae6911b5da46c2fcdb93914a6b41f05a0315c74e20e78878d14b575
|
[
0.03493371233344078,
0.030812125653028488,
-0.04268273338675499,
-0.011104023084044456,
0.0005236216238699853,
-0.08412665128707886,
-0.01915634609758854,
-0.05218765139579773,
0.00903785414993763,
-0.04465053603053093,
-0.008614113554358482,
0.031911700963974,
-0.07094527781009674,
-0.028629545122385025,
-0.10238628089427948,
0.07440950721502304,
0.06220891699194908,
0.05819886177778244,
0.0061264620162546635,
-0.042732302099466324,
0.029647953808307648,
0.006930636242032051,
-0.008525645360350609,
0.09237590432167053,
0.01383166667073965,
0.04788798838853836,
0.005255461670458317,
-0.09528151154518127,
-0.04746405780315399,
0.09331606328487396,
-0.057845741510391235,
-0.07187853008508682,
-0.004323388449847698,
0.06192542240023613,
0.047582030296325684,
-0.05800289288163185,
0.021922335028648376,
0.032562464475631714,
-0.03426666930317879,
0.01379433088004589,
-0.031097931787371635,
0.017911525443196297,
0.002102668397128582,
0.04552982747554779,
-0.01847725361585617,
0.028366247192025185,
-0.023450147360563278,
0.07170262187719345,
0.006506753154098988,
-0.04842285066843033,
-0.05810283496975899,
0.04381876438856125,
0.003095640568062663,
0.05027668923139572,
-0.028197361156344414,
0.03606383129954338,
-0.06722414493560791,
-0.012632681988179684,
0.09058785438537598,
-0.025231104344129562,
0.055928636342287064,
-0.0016466433880850673,
-0.026372648775577545,
0.06751322746276855,
-0.018976088613271713,
-0.012374800629913807,
-0.005410891957581043,
0.0006218617199920118,
0.12828853726387024,
0.023837970569729805,
0.018018068745732307,
0.04531652480363846,
0.008211450651288033,
0.01206363458186388,
0.04746962711215019,
0.030718859285116196,
-0.05781863257288933,
-0.02134738676249981,
-0.03237656131386757,
0.02628946304321289,
-0.03551998361945152,
-0.05604497715830803,
0.05901976302266121,
0.07019492983818054,
0.00396249582991004,
0.035390306264162064,
0.03969896584749222,
-0.05030287802219391,
-0.005930574145168066,
0.012256531044840813,
-0.02748078852891922,
0.08930441737174988,
-0.03286005184054375,
0.002604258479550481,
-0.027546631172299385,
0.0310068279504776,
-0.03661593422293663,
0.007017342373728752,
0.043762948364019394,
0.013045131228864193,
-0.044110752642154694,
0.009275966323912144,
0.10224466770887375,
-0.022898856550455093,
0.0358685702085495,
-0.02315044403076172,
-0.0217265821993351,
-0.050309810787439346,
-0.04138291999697685,
0.03361494466662407,
-0.023332813754677773,
-0.0169195719063282,
-0.06685895472764969,
-0.03165925294160843,
-0.06712338328361511,
0.1255374401807785,
-0.010876079089939594,
0.01850213296711445,
0.008275510743260384,
0.05525701120495796,
-0.0014572994550690055,
-0.01751917414367199,
-0.07605918496847153,
-0.004388140048831701,
-0.09001505374908447,
0.013772453181445599,
-0.02900748886168003,
-0.027261706069111824,
-0.03963412716984749,
-0.04183659702539444,
0.010362880304455757,
-0.02117912471294403,
-0.04260917007923126,
-0.01945597305893898,
0.015734681859612465,
0.013366788625717163,
0.032611388713121414,
0.0749383419752121,
0.02084941603243351,
-0.020122800022363663,
-0.02985117956995964,
0.015185519121587276,
-0.011286061257123947,
-0.006481955759227276,
0.007962326519191265,
0.08232150971889496,
-0.03226158022880554,
-0.044230867177248,
0.003531442955136299,
0.014241524040699005,
-0.02920635975897312,
0.007874267175793648,
-0.01594703271985054,
0.04243628308176994,
0.01100943423807621,
-0.0026809105183929205,
0.04543512687087059,
-0.018307197839021683,
-0.026588009670376778,
-0.01942012831568718,
0.026953909546136856,
0.04477423429489136,
0.012874163687229156,
-0.023029467090964317,
-0.08317683637142181,
0.002374394563958049,
0.05774221196770668,
0.016909167170524597,
0.0671721026301384,
0.041496168822050095,
-0.013362783007323742,
0.045448727905750275,
0.0056611476466059685,
-0.004748962819576263,
-0.017733803018927574,
-0.009022848680615425,
0.004964001011103392,
-0.016071096062660217,
-0.008184639737010002,
0.0992741510272026,
-0.0020731657277792692,
-0.07477748394012451,
0.04722835123538971,
-0.013867021538317204,
-0.018574779853224754,
-0.000044589720346266404,
-0.02119305729866028,
0.0006406682077795267,
0.0058611617423594,
0.030563687905669212,
-0.02411048300564289,
0.05015299841761589,
-0.07002902030944824,
-0.004501382354646921,
0.04285864904522896,
-0.044297803193330765,
-0.03749769181013107,
0.07054995000362396,
0.031153513118624687,
-0.023271264508366585,
0.03349294513463974,
0.029009608551859856,
0.028565485030412674,
0.014029175043106079,
-0.004799354821443558,
0.008737592957913876,
0.012108277529478073,
0.023376544937491417,
0.004785448778420687,
-0.031610481441020966,
0.030390523374080658,
0.01595642790198326,
0.023633286356925964,
0.05106582120060921,
-0.014200001955032349,
-0.032002586871385574,
0.02802130952477455,
-0.029966503381729126,
0.03261807560920715,
-0.0466819703578949,
-0.0012567986268550158,
0.00671189371496439,
-0.10206949710845947,
-0.06445569545030594,
-0.017844175919890404,
-0.0008742074714973569,
-0.016827935352921486,
-0.0014839564682915807,
-0.00771871255710721,
-0.029505722224712372,
-0.007286240812391043,
-0.02118111029267311,
0.05861422419548035,
0.01676471158862114,
0.030676908791065216,
-0.06261700391769409,
0.016415894031524658,
0.032193560153245926,
-0.02056901715695858,
-0.008354571647942066,
0.04667611047625542,
-0.04698941856622696,
0.019422173500061035,
0.043004848062992096,
0.01771034300327301,
-0.07135996967554092,
-0.03275322914123535,
-0.018014119938015938,
-0.002681605750694871,
0.0430055595934391,
-0.009211028926074505,
0.028712917119264603,
-0.039316002279520035,
0.045830562710762024,
0.02083422802388668,
-0.003184184432029724,
0.024489356204867363,
0.035809487104415894,
-0.012029111385345459,
-0.042473070323467255,
-0.04125704988837242,
0.004683972802013159,
0.011770356446504593,
-0.01157059520483017,
0.007401199080049992,
-0.0738845095038414,
0.05249254032969475,
0.03973821550607681,
-0.020175008103251457,
-0.014349011704325676,
-0.013482710346579552,
-0.012161916121840477,
-0.01630118489265442,
0.037847332656383514,
-0.033519744873046875,
-0.02073398232460022,
-0.04344278946518898,
0.054023489356040955,
0.008440363220870495,
-0.0013423693599179387,
-0.001018225564621389,
-0.02177352085709572,
0.015331207774579525,
-0.012539461255073547,
0.04188079386949539,
-0.015400203876197338,
0.021779919043183327,
-0.04723980277776718,
-0.02212790586054325,
-0.012003721669316292,
-0.023614363744854927,
-0.019828112795948982,
-0.024950385093688965,
0.022776177152991295,
0.011482774280011654,
-0.05338484048843384,
-0.03681443631649017,
0.036847855895757675,
-0.006220424082130194,
-0.051829006522893906,
-0.00004631066258298233,
0.0037816641852259636,
0.008880723267793655,
-0.007204381749033928,
-0.013129303231835365,
-0.04003053531050682,
-0.05022318288683891,
-0.024507587775588036,
-0.045660071074962616,
0.05115843191742897,
-0.04734990373253822,
-0.019515538588166237,
0.021297749131917953,
-0.03588826581835747,
0.019948996603488922,
0.023362508043646812,
-0.006543180905282497,
0.03158729895949364,
-0.034825894981622696,
0.0028914648573845625,
-0.009602009318768978,
0.10161817073822021,
-0.046495579183101654,
0.03766429424285889,
-0.02408996783196926,
-0.013730702921748161,
0.02236260287463665,
0.036485034972429276,
-0.06778807938098907,
0.005466956179589033,
-0.007001427002251148,
0.016381066292524338,
0.03165999799966812,
-0.020057085901498795,
0.023286212235689163,
0.05329792574048042,
-0.019488198682665825,
-0.06130536273121834,
0.018865283578634262,
0.030054673552513123,
0.04353802651166916,
-0.0010866753291338682,
-0.02943369746208191,
0.00877496600151062,
0.013808052986860275,
0.010085230693221092,
0.05346885323524475,
0.02469257265329361,
0.017602138221263885,
-0.00910097360610962,
-0.004068012814968824,
0.011323121376335621,
-0.03389832749962807,
0.0671660527586937,
-0.03714305907487869,
-0.01131310686469078,
-0.010677044279873371,
0.009547005407512188,
-0.040335457772016525,
0.012080405838787556,
0.03380613029003143,
0.011063041165471077,
0.004134996794164181,
0.03746701776981354,
0.002884823130443692,
0.03201247751712799,
0.025161325931549072,
-0.019922930747270584,
-0.015495860017836094,
-0.01420784741640091,
0.004381286911666393,
-0.013738538138568401,
0.026900725439190865,
0.03305903077125549,
-0.07791075110435486,
0.028997495770454407,
-0.0010516850743442774,
0.005629905499517918,
0.005989894736558199,
-0.011926193721592426,
0.0023243180476129055,
-0.004939762409776449,
0.04737264662981033,
0.008033118210732937,
0.02114744298160076,
0.012437151744961739,
0.04988272115588188,
-0.001312465756200254,
0.005058987066149712,
0.007815712131559849,
0.009264484979212284,
-0.007250078022480011,
0.002169598126783967,
0.0023720136377960443,
-0.03922256827354431,
-0.03172854706645012,
0.05809452384710312,
0.035639505833387375,
-0.025373894721269608,
-0.0017531599150970578,
-0.007104245014488697,
0.023544935509562492,
0.03186602145433426,
0.01852784864604473,
0.011377556249499321,
0.020991647616028786,
-0.006470703054219484,
-0.07196387648582458,
-0.0385766476392746,
-0.022051798179745674,
0.01817118376493454,
-0.026056678965687752,
-0.022763485088944435,
-0.017350532114505768,
0.048447657376527786,
0.007697821129113436,
0.03679364174604416,
0.043546877801418304,
0.15683014690876007,
-0.036680836230516434,
0.027234047651290894,
-0.007983549498021603,
-0.0064594740979373455,
-0.04220244660973549,
-0.02794952690601349,
-0.0044089131988584995,
0.002804216230288148,
0.06021212786436081,
-0.03065471537411213,
0.0728394091129303,
-0.05755634605884552,
-0.00013504145317710936,
-0.01625050976872444,
0.002236728323623538,
-0.025490490719676018,
0.0005615359405055642,
-0.009813093580305576,
0.050176952034235,
0.020576616749167442,
-0.012442352250218391,
0.005276892334222794,
-0.012884128838777542,
0.017051998525857925,
-0.0899171233177185,
-0.02943389303982258,
-0.009795885533094406,
-0.009777583181858063,
0.02346212975680828,
0.03202655166387558,
0.04639659449458122,
-0.0804862529039383,
0.08445235341787338,
0.01570126973092556,
-0.03279814496636391,
0.02111569419503212,
-0.014254415407776833,
-0.03571496903896332,
-0.00043634322355501354,
0.007778650615364313,
0.03442564234137535,
-0.003431460587307811,
-0.04931095242500305,
-0.01710711233317852,
-0.04342643544077873,
0.05516325682401657,
-0.027021734043955803,
0.004184989258646965,
0.026873202994465828,
0.026659294962882996,
-0.03115711733698845,
0.024697987362742424,
0.014158192090690136,
0.020476095378398895,
-0.00339580699801445,
-0.012133758515119553,
-0.024761267006397247,
-0.02940712682902813,
0.025225048884749413,
0.010276641696691513,
0.021640976890921593,
-0.010772823356091976,
0.026087943464517593,
-0.01789148710668087,
0.012258746661245823,
0.004357567988336086,
0.0189793910831213,
0.03273184970021248,
-0.043008286505937576,
-0.013392029330134392,
0.047312408685684204,
0.015092453919351101,
-0.007467161398380995,
-0.06299014389514923,
-0.032736361026763916,
0.020088275894522667,
0.017368558794260025,
-0.06370502710342407,
-0.06126384064555168,
0.024187512695789337,
-0.024387270212173462,
-0.044100455939769745,
-0.01167657133191824,
0.009975158609449863,
-0.006166570819914341,
-0.03398821875452995,
-0.06758289039134979,
0.013450098223984241,
0.023202160373330116,
0.041054561734199524,
-0.0016605154378339648,
-0.009937457740306854,
-0.013856547884643078,
-0.030134202912449837,
-0.023809783160686493,
-0.02377520129084587,
0.0017450136365368962,
-0.06026924028992653,
0.013101974502205849,
0.01095766294747591,
-0.013293118216097355,
0.025847017765045166,
0.02943054772913456,
-0.012312854640185833,
-0.00989886187016964,
0.04766653850674629,
-0.014973735436797142,
0.007909595035016537,
-0.02620275877416134,
0.018521662801504135,
-0.04622255638241768,
0.01171107403934002,
0.0008866519783623517,
0.03735804930329323,
-0.029069578275084496,
0.030393538996577263,
0.04655995965003967,
0.01676694117486477,
0.03287180885672569,
-0.006206698250025511,
-0.034603022038936615,
0.01806163787841797,
-0.012898417189717293,
0.05045434460043907,
-0.0005461675464175642,
-0.035172492265701294,
0.0017997454851865768,
0.011957839131355286,
-0.04637337476015091,
-0.030617011711001396,
-0.04516787454485893,
-0.0071598538197577,
-0.018104368820786476,
0.014809714630246162,
0.018903080374002457,
0.019072994589805603,
-0.01088434737175703,
-0.0028977305628359318,
-0.042914923280477524,
0.005451880395412445,
0.062160443514585495,
-0.02258978597819805,
-0.03876780718564987,
-0.008061502128839493,
-0.005339321214705706,
0.03201114758849144,
-0.024110687896609306,
0.02850629948079586,
-0.014227481558918953,
-0.006335640326142311,
0.0034114900045096874,
0.054151345044374466,
-0.027940375730395317,
0.009073973633348942,
-0.026643898338079453,
-0.026014214381575584,
0.059214334934949875,
-0.024118732661008835,
-0.04378891363739967,
-0.043807487934827805,
0.03645344823598862,
-0.01992207206785679,
0.04501625522971153,
-0.04373371601104736,
0.000023686234271735884,
-0.019351288676261902,
0.029774516820907593,
0.0013482057256624103,
0.02655303291976452,
0.011772982776165009,
0.0016792257083579898,
-0.03093869797885418,
0.012631794437766075,
0.027269814163446426,
-0.028017235919833183,
0.06663364917039871,
0.0626465305685997,
0.018609197810292244,
-0.011258235201239586,
-0.03555167093873024,
-0.04339654743671417,
0.00629825284704566,
-0.03612029552459717,
0.04702772945165634,
-0.00006941506580915302,
0.005107654724270105,
0.018740037456154823,
0.037340197712183,
-0.07127892225980759,
-0.04301518201828003,
0.06399153918027878,
0.0025019559543579817,
0.0028940748888999224,
0.02411118522286415,
-0.004245065618306398,
-0.015136072412133217,
-0.003101336071267724,
0.029903745278716087,
-0.021518735215067863,
-0.050240177661180496,
0.023365627974271774,
-0.036882076412439346,
-0.017448704689741135,
0.014717375859618187,
0.00039477599784731865,
-0.001287274295464158,
0.0312962532043457,
0.037844255566596985,
0.05062681436538696,
-0.04725734889507294,
-0.029334930703043938,
0.024084996432065964,
0.011433363892138004,
-0.0031028129160404205,
-0.028612563386559486,
0.02590230293571949,
-0.03198137879371643,
-0.009383349679410458,
0.014721344225108624,
0.03914052993059158,
-0.02740694396197796,
-0.027888335287570953,
0.09414519369602203,
-0.02295222505927086,
-0.009418671950697899,
0.088795967400074,
0.010781224817037582,
0.011987329460680485,
-0.014323567040264606,
-0.015173944644629955,
0.013114813715219498,
0.032407309859991074,
-0.05734099820256233,
0.030030740424990654,
-0.02489607408642769,
0.012955292128026485,
0.017018135637044907,
-0.03536292538046837,
-0.0717402771115303,
0.04453133046627045,
0.10158975422382355,
0.012322872877120972,
0.0730007216334343,
0.04273783788084984,
-0.04257262498140335,
-0.04606263339519501,
0.028221163898706436,
0.010130110196769238,
0.027621563524007797,
-0.005314198788255453,
0.01684308610856533,
0.005123246926814318,
-0.00034700887044891715,
-0.011161655187606812,
-0.008746311068534851,
0.019028810784220695,
-0.020321520045399666,
-0.03192184865474701,
-0.07674770057201385,
-0.0418858528137207,
0.0245833583176136,
0.05094312131404877,
-0.03307290002703667,
0.029968535527586937,
0.01751529797911644,
0.021207744255661964,
0.02196010947227478,
0.04425958916544914,
0.021710561588406563,
0.005772634409368038,
-0.00507778488099575,
-0.016323000192642212,
0.036366499960422516,
0.04753906652331352,
0.050099629908800125,
0.011748353950679302,
0.003483688225969672,
0.03495810925960541,
0.019754767417907715,
-0.030103150755167007,
0.03573044389486313,
-0.00007843664207030088,
0.03155127540230751,
0.007046857383102179,
0.057423509657382965,
-0.028278488665819168,
0.03319410979747772,
0.009581401944160461,
-0.026783883571624756,
0.013778569176793098,
0.019636161625385284,
0.07400982081890106,
-0.014032070524990559,
-0.00009170069097308442,
-0.01860511489212513,
-0.002694162307307124,
0.03238050267100334,
-0.0643167719244957,
0.05235659331083298,
-0.008189236745238304,
0.04189422354102135,
-0.00590604217723012,
-0.0200776569545269,
-0.0029915953055024147,
0.019090967252850533,
-0.07001356780529022,
0.04488436505198479,
0.024570712819695473,
0.0338476225733757,
-0.01060690451413393,
-0.017553463578224182,
-0.04454067349433899,
-0.053029730916023254,
-0.043276797980070114,
0.010334985330700874,
0.052441976964473724,
-0.048538144677877426,
0.012104330584406853,
-0.055313922464847565,
-0.02510330267250538,
-0.019462959840893745,
0.0031513359863311052,
-0.013836093246936798,
0.021773824468255043,
0.008839401416480541,
-0.06549468636512756,
0.05110456421971321,
0.034025318920612335,
0.04019130766391754,
0.018029432743787766,
0.03634456545114517,
-0.0030096773989498615,
0.0269500520080328,
0.001971186837181449,
0.00047814150457270443,
0.0023672038223594427,
-0.0053193396888673306,
0.005502208601683378,
0.07146862894296646,
0.06661125272512436,
0.009985477663576603,
0.012974695302546024,
-0.07887385785579681,
0.07470069080591202,
-0.03467835858464241,
-0.019599013030529022,
-0.00471412343904376,
0.04974570870399475,
0.011991008184850216
] |
I. Report des amortissements dont la déduction a été écartée
A. En cours de location ou de mise à disposition
1
Conformément aux
dispositions du 3 du II de l’article 39 C du Code Général
des Impôts, l’amortissement régulièrement comptabilisé au titre d’un exercice, dont la déduction est écartée dans les
conditions précisées à la partie BOI-BIC-AMT-20-40-10-20, peut être déduit du résultat des exercices suivants dans les conditions et limites prévues aux 1 ou 2 du II de
l’article 39 C du CGI.
1. Cas des biens donnés en location ou mis à disposition directement par une personne physique
10
La fraction de l’amortissement régulièrement comptabilisée au titre d’un exercice, dont la
déduction en franchise d’impôt a été écartée en application du 2 du II de l’article 39 C du CGI, peut être déduite du résultat des exercices suivants, en sus de l’annuité normale ou, à défaut, après
l’expiration de la durée normale d’utilisation du bien, à la condition que l’ensemble des amortissements déduits au titre d’un exercice déterminé demeurent dans la limite du montant des loyers acquis
diminué des autres charges, telle que définie au BOI-BIC-AMT-20-40-10-20-I.
2. Cas des biens donnés en location ou mis à disposition par une « structure » relevant du régime fiscal des sociétés de
personnes
20
Il résulte des dispositions du premier alinéa du 3 du II de
l’article 39 C du CGI que les amortissements non déductibles doivent être distingués suivant que leur non-déduction résulte de
l’application des dispositions du 1 ou du 2 du II de l’article 39 C du CGI, c’est-à-dire suivant que les droits dans la
«structure» relevant du régime fiscal des sociétés de personnes sont détenus par des personnes morales soumises à l’impôt sur les sociétés ou par des personnes physiques.
30
Dès lors, l’imputation des amortissements non déductibles en application du II de
l’article 39 C du CGI suppose d’opérer une double détermination du résultat lorsque les droits de la «structure» relevant du
régime fiscal des sociétés de personnes sont détenus à la fois par des personnes morales soumises à l’impôt sur les sociétés non utilisatrices et par des personnes physiques.
En pratique, les amortissements dont la déduction a été écartée doivent ainsi faire l’objet
d’une ventilation et d’un suivi distinct suivant qu’ils n’ont pas été admis en déduction :
- pour la détermination de la quote-part de bénéfice revenant à des personnes physiques dans les
conditions précisées au BOI-BIC-AMT-20-40-10-20-II-A ;
- pour la détermination de la quote-part de bénéfice revenant à des personnes morales soumises
à l’impôt sur les sociétés non utilisatrices dans les conditions précisées au BOI-BIC-AMT-20-40-10-20-§ 150 à 410 .
a. Imputation des amortissements non déductibles pour déterminer la quote-part de bénéfice revenant aux personnes
physiques
40
La fraction de l’amortissement régulièrement comptabilisée au titre d’un exercice, dont la
déduction en franchise d’impôt a été écartée en application des dispositions du 2 du II de l’article 39 C du CGI, peut être
déduite du résultat des exercices suivants revenant aux personnes physiques associées, membres ou copropriétaires de la « structure » dans la limite du montant des loyers acquis diminué des autres
charges, telle que définie au BOI-BIC-AMT-20-40-10-20-II-A, minoré de la dotation aux amortissements de l’exercice correspondant au bien en
cause, au prorata des droits détenus par ces personnes physiques dans la « structure ».
b. Imputation des amortissements non déductibles pour déterminer la quote-part de résultat revenant aux personnes morales
soumises à l’impôt sur les sociétés non utilisatrices
50
Comme pour la détermination de la quotité de dotation aux amortissements déductible au titre
de l’exercice (cf. BOI-BIC-AMT-20-40-10-20-§ 150 à 410), il convient de différencier les cas où le bien est situé, immatriculé ou exploité ou non dans l' espace
économique européen (EEE) (cf. BOI-BIC-AMT-20-40-10-20-III-B-2-a-1°) afin de déterminer la fraction d’amortissement pouvant être imputée au
titre de l’exercice.
60
Lorsque le bien est situé, immatriculé ou exploité dans l’EEE au titre de l’exercice, le stock
d’amortissements non déductibles en application des dispositions du 1 du II de l’article 39 C présent au début de l’exercice est déductible du résultat revenant aux personnes morales soumises à
l’impôt sur les sociétés et non utilisatrices du bien à hauteur de trois fois le montant des loyers acquis, tel que défini au § 210 , minoré de la
dotation aux amortissements de l’exercice du bien en cause au prorata des droits détenus par ces personnes morales dans la «structure».
A l’expiration de la période de trente-six mois décomptée à partir du début de la mise en
location ou de la mise à disposition du bien, les amortissements régulièrement comptabilisés, dont la déduction a été différée et qui n’ont pu encore être imputés, peuvent être déduits sans limite du
résultat.
70
Exemple : une société en nom collectif (SNC) a acquis, le 1er janvier N, une
ligne de production pour un montant de 1 M€ installée dans une usine sise en France en vue de la donner immédiatement en crédit-bail à une société A pendant une période de 15 ans. Les parts de cette
SNC sont détenues par les sociétés Y et W soumises à l’impôt sur les sociétés et non utilisatrices à hauteur respectivement de 70 % et 20 % et par une personne physique Z à hauteur de 10 %.
Cette ligne de production est amortie sur une durée de 6 ans 2/3 selon le mode dégressif. En
outre, le montant des loyers annuels est de 60 000 € et les autres charges afférentes à ce bien sont de 45 000 € en N, 44 000 € en N+1, 42 000 € en N+2, 40 000 € en N+3, 38 000 € en N+4, 36 000 € en
N+5 et 33 000 € en N+6. A compter de N+7, ces autres charges sont d’un montant de 30 000 €.
Le résultat de la société avant application des dispositions du II de l’article 39 C est donc de
- 322 500 € en N, - 207 594 € en N+1, - 130 131 € en N+2, - 78 137 € en N+3, - 50 241 € en N+4, - 48 2411 € en N+5 et - 21 156 € en N+6.
L’application des dispositions du
II de l’article 39 C du CGI conduit, pour la
détermination du résultat revenant aux sociétés Y et W et à la personne physique Z, à écarter la déduction d’une fraction de l’amortissement déterminée comme suit :
Exercice
Dotations aux amortissements
Limite égale à 3 fois les loyers acquis
(1)
Limite égale aux loyers nets
(2)
Dotations non déductibles en fonction
Quote-part d'amortissements non déductible pour le résultat revenant
de 3 fois les loyers (3)
des loyers nets (4)
sociétés Y et W (5)
personne Z
(6)
N
337500
180000
15000
157500
322500
141750
32250
N+1
223594
180000
16000
43594
207594
39234
20759
N+2
148131
180000
18000
0
130131
0
13013
N+3
98137
20000
78137
0
7814
N+4
72241
22000
50241
0
5024
N+5
72241
24000
48241
0
4824
N+6
48156
27000
21156
0
2116
(1) Limite égale à trois fois les loyers acquis, soit 3 fois 60 000 €. A compter
de N+3, terme de la période de 36 mois, les dotations aux amortissements ne sont plus limitées en application du 1 du II de l’article 39 C, le bien étant utilisé dans l’EEE durant toute la période de
location.
(2) Limite égale aux loyers acquis minorés des autres charges, soit au titre de N
: 15 000 € (60 000 € - 45 000 €), de N+1 : 16 000 € (60 000 € - 44 000 €), de N+2 : 18 000 € (60 000 € - 42 000 €), de N+3 : 20 000 € (60 000 € - 40 000 €), de N+4 : 22 000 € (60 000 € - 38 000 €), de
N+5 : 24 000 € (60 000 € - 36 000 €), de N+6 : 27 000 € (60 000 € - 33 000 €).
(3) Montant de la dotation aux amortissements excédant la limite de trois fois les
loyers, soit au titre de N : 157 500 € (337 500 € - 180 000 €), de N+1 : 43 594 € (223 594 € - 180 000 €), de N+2 : 0 (les dotations sont inférieures à cette limite).
(4) Montant de la dotation aux amortissements excédant la limite des loyers nets,
soit au titre de N : 322 500 € (337 500 € - 15 000 €), de N+1 : 207 594 € (223 594 € - 16 000 €), de N+2 : 130 131 € (148 131 € - 18 000 €), de N+3 : 78 137 € (98 137 € - 20 000 €), de N+4 : 50 241 €
(72 241 € - 22 000 €), de N+5 : 48 241 € (72 241 € - 24 000 €), de N+6 : 21 156 € (48 156 € – 27 000 €).
(5) Montant des amortissements non déductibles en application de la limite de
trois fois les loyers multiplié par les droits détenus par les sociétés Y et W (90 %).
(6) Montant des amortissements non déductibles en application de la limite des
loyers nets multiplié par les droits détenus par la personne physique Z (10 %).
Solution :
L’imputation des amortissements dont la déduction a été écartée s’effectuera de la manière
suivante pour les différents associés de la SNC :
Pour les sociétés Y et W :
Au titre de l’exercice N, le stock d’amortissements non déductibles affecté aux sociétés soumises
à l’impôt sur les sociétés est de 141 750 €. La quote-part de résultat revenant à ces deux sociétés après application des dispositions du 1 du II
l’article 39 C du CGI sera donc de – 115 500 € pour la société Y [(- 322 500 € + 157 500 €) x 70 %] et de – 33 000 € pour la
société W [(-322 500 € + 157 500 €) x 20 %].
Au titre de l’exercice N+1, les amortissements non déductibles en N ne peuvent pas être imputés
dès lors que la dotation aux amortissements de l’exercice N+1 est supérieure à la limite de trois fois le montant des loyers acquis. Le stock d’amortissements non déductibles affecté aux sociétés
soumises à l’impôt sur les sociétés est de 180 984 € (141 750 € + 39 234 €) à la clôture de l’exercice. La quote-part de résultat revenant à ces deux sociétés après application des dispositions du 1
du II l’article 39 C sera donc de - 114 800 € pour la société Y [(-207 594 € + 43 594 €) X 70 %] et de – 32 800 € pour la société W [(-207 594 € + 43 594 €) X 20 %].
Au titre de l’exercice N+2, le résultat revenant aux deux sociétés pourra être minoré d’une
fraction des amortissements non déductibles, égale à la limite de trois fois les loyers acquis (180 000 €) minorée de la dotation de l’exercice (148 131 €) et au prorata des droits détenus par ces
deux sociétés (90 %), soit 28 682 € [(180 000 € – 148 131 €) X 90 %]. A la clôture de l’exercice N + 2, le stock d’amortissements non déductibles affecté aux sociétés soumises à l’impôt sur les
sociétés est de 152 302 € (180 984 € - 28 682 €). La quote-part de résultat revenant à ces deux sociétés après application des dispositions du 1 du II de l’article 39 C sera donc de – 113 400 € pour
la société Y [(- 30 131 € - (180 000 € - 148 131 €)) X 70 %] et de – 32 400 € pour la société W [(-130 131 € - (180 000 € - 148 131 €)) X 20 %].
Au titre de N+3, les deux sociétés ne sont plus soumises aux limitations prévues au 1 du II de
l’article 39 C dès lors que le bien est utilisé en France et que la période de trente-six mois décomptée à partir de la mise en location est arrivée à échéance le 31/12/N+2. Le stock d’amortissements
non déductibles affecté aux sociétés soumises à l’impôt sur les sociétés de 152 302 € pourra être déduit en intégralité du résultat revenant à ces deux sociétés. La quote-part de résultat revenant à
ces deux sociétés après application des dispositions du 1 du II de l’article 39 C du CGI sera donc de - 173 153 € pour la société Y [(-78 137 - (152 302 € / 90 %)) x 70 %] et de –-49 472 € pour la
société W [(-78 137 € - (152 302 € / 90 %)) x 20 %].
Pour la personne physique Z :
Au titre de l’exercice N, le stock d’amortissements non déductibles affecté à la personne
physique est de 32 250 €. Au cours des exercices N+1 à N+6, aucun amortissement non déductible ne pourra être imputé, dès lors que les dotations aux amortissements sont supérieures à la limite du
montant des loyers nets des autres charges au titre de chacun de ces exercices.
A la clôture de l’exercice N+6, le stock d’amortissements non déductibles affecté aux personnes
physiques est de 85 800 € (32 250 € + 20 759 € + 13 013 € + 7 814 € + 5 024 € + 4 824 € + 2 116 €).
A compter de l’exercice N+7 et jusqu’à l’exercice N+14 (date de fin de la location), la
fraction de résultat revenant à la personne physique Z pourra être minorée à hauteur de la limite du montant des loyers nets des autres charges (60 000 € – 30 000 € = 30 000 €) à proportion de ses
droits détenus dans la SNC (10 %), soit 3 000 € par exercice. En N+15, date d’achèvement du contrat, le stock d’amortissements non déductibles restant à imputer pourra être déduit dans les conditions
précisées ci-après suivant que le bien est cédé ou cesse d’être donné en location.
80
Lorsque le bien n’est pas situé dans l’EEE au titre de l’exercice, le stock d’amortissements
non déductibles en application des dispositions du 1 du II de l’article 39 C du CGI présent au début de l’exercice sera
déductible dans la limite des loyers acquis nets de charges, telle que définie aux § 40 à 100, minorée de la dotation aux amortissements de l’exercice
correspondant au bien en cause, au prorata des droits détenus par les personnes morales non utilisatrices du bien, associées, membres ou copropriétaires de la « structure ».
90
Exemple : reprise de l’exemple exposé au § 70
Toutefois, le 1er juin N+3, la société transfère définitivement cette ligne de production dans
une de ses usines sise hors de l’EEE.
Solution : la détermination de la quote-part de résultat revenant à la
personne physique Z n’est pas affectée par ce changement de lieu d’utilisation de la ligne de production donnée en location.
En ce qui concerne les sociétés W et Y, le montant des amortissements déductibles pour le
calcul de la quote-part de résultat leur revenant au titre des exercices N à N+2 demeure inchangé.
A compter de l’exercice N+3, le bien donné en location étant situé hors de l’EEE, le montant
des amortissements est désormais déductible dans la limite du montant des loyers acquis minoré des autres charges.
L’application des dispositions de
l’article 39 C du CGI conduit à écarter la déduction des amortissements suivants :
Exercice
Dotations aux amortissements
Limite égale à 3 fois les loyers acquis
Limite égale aux loyers nets
Dotations non déductibles en fonction
Quote-part d'amortissements non déductible pour le résultat revenant
de 3 fois les loyers
des loyers nets
sociétés Y et W
personne Z
(2)
N
337500
180000
15000
157500
322500
141750 (1)
32250
N+1
223594
180000
16000
43594
207594
39234 (1)
20759
N+2
148131
180000
18000
0
130131
0
13013
N+3
98137
20000
78137
70323 (3)
7814
N+4
72241
22000
50241
45217 (3)
5024
N+5
72241
24000
48241
43417 (3)
4824
N+6
48156
27000
21156
19040 (3)
2116
(1) Montant des amortissements non déductibles en application de la limite de
trois fois les loyers multiplié par le pourcentage de droits détenus par les sociétés Y et W (90 %).
(2) Montant des amortissements non déductibles en application de la limite des
loyers nets multiplié par le pourcentage de droits détenus par la personne physique Z (10 %).
(3) A compter de N+3, le bien n’étant plus utilisé dans l’EEE, le résultat
revenant aux sociétés Y et W est déterminé en appliquant la limite des loyers nets. La quote-part d’amortissements non déductibles affectée à ces sociétés est donc égale aux montant des amortissements
non déductibles en application de cette limite multiplié par le pourcentage de droits détenus par ces deux sociétés (90 %).
Pour mémoire, le stock d’amortissements non déductibles affecté aux sociétés W et Y à
l’ouverture de l’exercice N+3 est de 152 302 €.
Au cours des exercices N+3 à N+6, aucun amortissement non déductible ne pourra être imputé, dès
lors que les dotations aux amortissements sont supérieures à la limitation de l’amortissement égale au montant des loyers acquis diminué des autres charges au titre de chacun de ces exercices. En
effet, à compter de cet exercice, les amortissements dont la déduction a été écartée ne peuvent être déduits pour la détermination du résultat revenant à ces deux sociétés que dans les conditions
prévues au troisième alinéa du 1 du II de l’article 39 Cdu
CGI.
A la clôture de l’exercice N+6, le stock d’amortissements non déductibles affecté à ces deux
sociétés sera donc de 330 299 € (152 302 € + 70 323 € + 45 217 € + 43 417 € + 19 040 €).
A compter de l’exercice N+7 et jusqu’à l’exercice N+14 (date de fin de la location), la
fraction de résultat revenant à ces deux sociétés pourra être minorée à hauteur de la limite du montant des loyers acquis minorée des autres charges (60 000 € – 30 000 € = 30 000 €) au prorata de
leurs droits détenus dans la SNC (90 %), soit 27 000 € par exercice. En N+15, date d’achèvement du contrat, le stock d’amortissements non déductibles restant à imputer pourra être déduit dans les
conditions précisées ci-après suivant que le bien est cédé ou cesse d’être donné en location.
c. Conséquences en cas de changement de la qualité des associés de la « structure » bailleresse
100
La substitution d’une personne, soumise à l’impôt sur les sociétés et non utilisatrice du
bien donné en location ou mis à disposition, détenant directement ou indirectement une ou plusieurs parts de la « structure » bailleresse, par une autre personne relevant du même impôt et également
non utilisatrice du bien, ne modifie pas les modalités d’imputation, telles que précisées ci-avant au I-A-2-b.
Il en est de même de la substitution d’une personne physique, détenant directement ou
indirectement une ou plusieurs parts de la « structure » bailleresse, par une nouvelle personne physique.
110
Dans l’hypothèse où une personne physique associée, membre ou copropriétaire céderait une
partie de ses droits à une personne morale soumise à l’impôt sur les sociétés, une fraction du stock d’amortissements non déductibles en application du 2 du II de
l’article 39 C du CGI, c’est-à-dire affecté aux personnes physiques, est transférée dans le stock d’amortissements non
déductibles affecté aux personnes morales soumises à l’impôt sur les sociétés en fonction du rapport existant entre les droits cédés et les droits détenus par les personnes physiques avant cette
opération.
Il en va de même en cas d’opération inverse (cession de droits d’une personne morale soumise
à l’impôt sur les sociétés à une personne physique) ou en cas de cession des droits à une personne morale soumise à l’impôt sur les sociétés utilisatrice du bien. Dans cette dernière situation, le
stock ainsi transféré au titre d’un exercice sera déductible en intégralité, au titre de l’exercice de cession des droits, de la part de bénéfice revenant à cet associé, membre ou copropriétaire de la
« structure » dès lors que ce dernier, en tant qu’utilisateur du bien, n’est pas soumis aux limitations prévues au 1 du II de
l’article 39 C du CGI.
120
Exemple : reprise de l’exemple exposé au §
70.
Toutefois, le 1er mars N+2, la société W cède ses parts à la société utilisatrice A.
Solution : au titre de l’exercice N+2, le stock d’amortissements non
déductibles restant à imputer à l’ouverture de l’exercice (180 984 €) est transféré pour la détermination du résultat revenant à la société utilisatrice A à hauteur de 22 %, soit le rapport entre les
droits cédés (20 %) et le total des droits détenus par les deux sociétés non utilisatrices avant cette opération (90 %).
Le stock ainsi transféré (180 984 X 22 % = 39 816 €) pourra être imputé en totalité sur la
quote-part de résultat de l’exercice N+2 revenant à la société A. Ainsi, la quote-part de résultat revenant à la société A sera de - 65 842 € [(-130 131 € X 20 %) – 39 816 €].
B. En cas de cessation de la location ou de la mise à disposition pendant un exercice
130
Lorsque le bien cesse d’être donné en location ou mis à disposition pendant un exercice,
l’amortissement non admis en déduction en application des limites de déduction prévues aux 1 ou 2 du II de l’article 39 C
du CGI et non encore imputé sur le résultat des exercices ultérieurs peut être déduit du bénéfice de cet exercice. Si ce
bénéfice n’est pas suffisant, l’excédent d’amortissement est reporté et déduit des bénéfices des exercices suivants.
140
Ces modalités d’imputation des amortissements dont la déduction a été différée ne
s’appliquent que dans la mesure où le bien cesse d’être donné en location ou mis à disposition pendant un exercice entier.
A titre d’exemple, un bien cesse d’être donné en location ou mis à disposition lorsqu’il est
repris par son propriétaire pour être utilisé directement par ce dernier ou lorsque du fait de prestations nouvelles, le louage de choses se transforme en louage de service (sur ce point, cf.
BOI- BIC-AMT-20-40-10-10-§90).
150
Exemple : reprise de l’exemple exposé au §
70 .
Toutefois, à la suite de la défaillance de la société A, le contrat de crédit-bail est rompu le
30 octobre N+3.
Le bien n’est plus donné en location à compter de cette date en attente de sa cession. Il est
supposé que la SNC réalise, par ailleurs, d’autres activités d’où un résultat bénéficiaire avant application des dispositions du II de
l’article 39 C du CGI d’un montant de 300 000 € au titre de N+4.
Solution : Au titre de N+3, le bien demeure soumis aux dispositions du II de
l’article 39 C du CGI dès lors que le contrat de crédit-bail a produit ses effets jusqu’au 30 octobre. Par conséquent,
l’application de ces dispositions demeure inchangée.
Pour mémoire, à la clôture de l’exercice N+3, seul subsiste un stock d’amortissements non
déductibles affecté aux personnes physiques d’un montant de 66 022 € (32 250 + 20 759 € + 13 013 €).
Au titre de l’exercice N+4, le bien n’étant plus loué ou mis à disposition, le stock
d’amortissements non déductibles pourra être déduit à hauteur de la part de bénéfice revenant à la personne physique Z, soit 30 000 € (300 000 € X 10 %). Le stock restant, soit 36 022 € (66 022 € - 30
000 €), pourra être imputé sur les bénéfices des exercices suivants à hauteur des droits détenus par la personne physique Z.
C. En cas de cession du bien donné en location ou mis à disposition
160
En cas de cession du bien, l’amortissement dont la déduction a été différée en application
des limites de déduction prévues aux 1 et 2 du II de l’article 39 C
du CGI et qui n’a pu encore être imputé à cette date, majore la valeur nette comptable prise en compte pour le calcul de la
plus-value ou de la moins-value de cession.
170
Exemple : Les hypothèses de l’exemple exposé au n°
70 sont reprises. Il est supposé qu’en N+7, la société A lève, de manière anticipée, l’option prévue au contrat de crédit-bail. Il est supposé que le prix de levée d’option anticipée à
cette date est de 560 000 €.
Pour mémoire, à la clôture de l’exercice N+6, seul subsiste un stock d’amortissements non
déductibles affecté aux personnes physiques d’un montant de 85 800 €.
Solution : en N+7, la plus-value liée à la cession de la ligne de production à
la société A correspond à son prix de cession, soit 560 000 €, dès lors que la valeur nette comptable est nulle à la date de cession.
Toutefois, pour le calcul de la plus-value revenant à la personne physique Z, la valeur nette
comptable doit être majorée du montant des amortissements non admis en déduction, revenant ainsi à minorer la quote-part de la plus-value imposable entre les mains de la personne physique de ce même
montant. Ainsi, la fraction de plus-value imposable ou de la moins-value déductible entre les mains de la personne physique Z sera de – 29 800 € [(560 000 € X 10 %) – 85 800 €)].
D. En cas de cessation fiscale de la « structure » bailleresse
180
Lorsque la structure bailleresse est affectée par l’un des évènements mentionnés
à l’article 202 ter du CGI, les amortissements
dont la déduction a été limitée par les dispositions du II de l’article 39 C du CGI et non encore déduits à cette date,
constituent un élément du résultat fiscal de l’exercice au cours duquel est intervenu cet événement.
Comme précédemment, ce résultat de cessation doit être déterminé de manière différenciée
suivant que les associés, membres ou copropriétaires de la « structure » sont des personnes physiques ou des personnes morales soumises à l’impôt sur les sociétés. Ainsi, pour ces dernières, le
résultat de cessation à répartir entre ces associés, membres ou copropriétaires est minoré des seuls amortissements non déductibles affectés à ces personnes morales et restant à imputer à la date de
cessation.
190
Exemple : les hypothèses de l’exemple exposé au
§ 70 sont reprises.
Toutefois, il est supposé que la SNC opte pour l’impôt sur les sociétés en N+8.
Pour mémoire, seul subsiste à cette date, un stock d’amortissements non déductibles affectés à
des personnes physiques pour un montant de 82 800 € [85 800 € (stock d’amortissements non déductibles au 31/12/N+6) – 3 000 € (imputation en N+7)].
Solution : le résultat de cessation revenant à la personne physique Z sera
minoré des amortissements non déductibles restant à imputer à la clôture de l’exercice N+7, soit 82 800 €.
E. Cas particulier des contrats conclus avant 2007 : Conséquence de la suppression des amortissements réputés différés
sur les amortissements dont la déduction a été différée en application du régime de l'article 39 C
200
Les biens donnés en location par une personne physique, une société soumise au régime prévu
à l’article 8 du CGI, par une copropriété visée à l’article 8 quater du CGI ou 8 quinquies du CGI, ou par un groupement au sens des articles 239 quater du CGI , 239 quater B du CGI et 239 quater C du
CGI, subissent, par application des dispositions du deuxième alinéa de l’art 39 C du CGI, un plafonnement de leur charge d’amortissement déductible, égal par exercice au montant du loyer diminué des
autres charges afférentes au bien loué.
Dans l’ancienne rédaction de l’article 31 A de l’annexe II, lorsque le bien cessait d’être
soumis à cette limitation - en raison notamment de l’achèvement de la location, de l’évolution de la prestation fournie vers un louage de services ou de l’option de la société pour l’impôt sur les
sociétés - la fraction d’amortissement dont l’imputation n’avait pas été admise fiscalement au titre des exercices de comptabilisation de la charge était assimilée à des amortissements réputés
différés. En conséquence, les amortissements dont la déduction avait été écartée sur le fondement de l’article 39 C du CGI devenaient indéfiniment reportables sur les bénéfices de la structure qui les
avaient comptabilisés, sans pour autant pouvoir dégager ou augmenter un déficit susceptible d’être appréhendé par les associés.
Par ailleurs, en cas de vente du bien, le reliquat de ces amortissements, dont la déduction
fiscale n’était pas encore intervenue, majore la valeur nette comptable prise en compte pour le calcul de la plus-value ou de la moins-value de cession.
La suppression du régime des amortissements réputés différés ne modifie pas l’économie du
régime ci‑dessus, même si la référence aux amortissements réputés différés en période déficitaire se trouve privée d’objet.
Dans ces conditions, l’article 31 A de l’annexe II au CGI a été modifié et précise désormais
que les amortissements dont la déduction est reportée en application de l’article 39 C du CGI minorent le bénéfice de l’exercice au cours duquel se produit l’événement motivant la sortie du
dispositif, sans toutefois que l’imputation pratiquée puisse excéder le bénéfice fiscal dudit exercice. L’éventuel excédent qui n’aurait pu être déduit compte tenu de cette limitation vient minorer
les bénéfices des exercices ultérieurs dans les mêmes conditions.
Il en est de même des amortissements restant à reporter à la clôture de l’exercice précédant
l’exercice ouvert à compter du 1er janvier 2004 : ces amortissements viendront également minorer les bénéfices des exercices ultérieurs.
Par ailleurs, il est rappelé qu’en cas d’intervention de l’un des évènements mentionnés à
l’article 202 ter du CGI, les amortissements dont la déduction a été limitée par les dispositions de l’article 39 C du CGI et non encore déduits à cette date, constituent, comme les déficits
correspondant aux amortissements réputés différés en période déficitaire au titre d’exercices ouverts avant le 1er janvier 2004, un élément du résultat fiscal de l’exercice au cours duquel
est intervenu cet événement. Ce résultat doit donc être réparti globalement à la date de la cessation entre les membres de la société ou de l’organisme à proportion de leurs droits.
210
Exemple :
Soit une société en nom collectif, n’ayant pas opté pour l’impôt sur les sociétés et ayant
acquis le 1er janvier 2003 un immeuble pour un montant de 1,7 million d’euros et loué le jour même à un tiers dans les conditions suivantes :
En 2003 et 2004:
Location nue pour un loyer annuel de 100 000 €
Charges 60 000 €
amortissements 85 000 €
L’entreprise exerce par ailleurs une autre activité générant un bénéfice fiscal de 20 000 €.
Le résultat imposable des années 2003 et 2004 s’établit comme suit :
Au titre de l’activité de location soumise aux dispositions de l’article 39 C:
100 000 €
- 60 000 €
Résultat net avant amortissement = 40 000 €
Quote-part d’amortissements imputable - 40 000 €
Résultat net après amortissement = 0 €
Amortissements dont la déduction est différée au 31/12/2003= 85 000 € – 40 000 € = 45 000 €
Amortissements dont la déduction est différée au 31/12/2004= 45 000€ +(85 000 € – 40 000 €) =
90 000 €
. Au titre de l’autre activité = + 20 000 €
. Résultat total au titre de l’année 2003 et de l’année 2004 = 0 € + 20 000 € = + 20 000 €
Au 1er janvier 2005, la location nue est assortie de prestations de services dont
l’importance modifie l’économie du contrat et fait sortir le bien du dispositif prévu à l’article 39 C. Le nouveau loyer s’établit à 230 000 €, les charges hors amortissements s’élèvent à 130 000 €.
L’entreprise poursuit par ailleurs son autre activité dont le bénéfice fiscal s’établit pour l’exercice à + 10 000 €.
Le résultat imposable de 2005 s’établit comme suit :
· Au titre de l’activité de location avec prestations de services
Produits 230 000 €
Charges - 130 000 €
Amortissements - 85 000 €
Résultat de l’exercice = + 15 000 €
Au titre de l’autre activité = + 10 000 €
Résultat imposable de l’exercice 2005 :
Bénéfice de l’activité de location + bénéfice de l’autre activité : 15 000 € + 10 000 € = + 25
000 €
- quote-part d’amortissements dont la déduction a été différée : - 25 000 €
= 0 €
Amortissements dont la déduction demeure différée au 31/12/2005 = 90 000 € – 25 000 € = 65 000
€.
Le 20 janvier 2006, l’immeuble est vendu pour 2 millions d’euros. Sur ce même exercice, le
résultat fiscal de l’autre activité exercée par l’entreprise s’établit à + 25 000 €.
Détermination de la plus-value de cession
Valeur d’acquisition 1 700 000 €
- amortissements pratiqués - 255 000 €
Valeur nette comptable = 1 445 000 €
Valeur nette comptable = 1 445 000 €
+ reliquat d’amortissements différés restant à imputer + 65 000 €
Valeur fiscale (3ème al. de l’art. 31 A de l’annexe II au CGI) = 1 510 000 €
Prix de cession 2 000 000 €
- valeur fiscale - 1 510 000 €
Plus-value fiscale = 490 000 €
· Résultat imposable de l’exercice 2006 :
Bénéfice de l’activité de location + bénéfice de l’autre activité : 25 000 € + 490 000 € = +
515 000 €.
II. Report des déficits dont l’imputation sur le résultat des associés, copropriétaires ou membres a été différée
220
La fraction des déficits non admise en déduction en application du deuxième alinéa du 1 du
II de l’article 39 C du CGI peut être déduite du bénéfice des exercices suivants sous réserve de la limite prévue par ce même
alinéa au titre des douze premiers mois d’amortissement du bien.
230
Lorsque le bénéfice de l’exercice suivant celui au titre duquel la fraction des déficits n’a
pas été admise en déduction n’est pas suffisant, l’excédent s’impute sur les bénéfices des exercices suivants.
240
Lorsque la limitation du déficit imputable sur le résultat des associés, copropriétaires ou
membres s’applique sur deux exercices, l’exercice d’acquisition du bien et l’exercice suivant, le report de la fraction des déficits dont la déduction a été écartée au titre du premier de ces
exercices s’effectue sur le bénéfice des associés, copropriétaires ou membres de l’exercice suivant dans la limite du quart de ce bénéfice. Le surplus éventuel s’impute sans limite sur les bénéfices
des associés, copropriétaires ou membres des exercices suivants.
250
Lorsque l’associé, le copropriétaire ou le membre assujetti à l’impôt sur les sociétés cède
ou cesse son activité, ou lorsque survient l’un des évènements visés à l’article 221
du CGI entraînant fiscalement cession ou cessation d’entreprise, le déficit dont la déduction a été écartée sur le fondement
du 1 du II de l’article 39 C du CGI est admis en déduction, dans la limite fixée par ces dispositions, pour le calcul du
résultat réalisé jusqu’à la date de la cession ou de la cessation. La fraction de déficit non déductible à cette date tombe en non-valeur.
260
Exemple : les données de l’exemple exposé au n°360 du BIC-AMT-20-40-10-20 sont
reprises.
Pour rappel, la déduction d’une fraction de la quote-part de déficit revenant aux sociétés A et
B a été différée à hauteur de :
- au titre de N, de 3 900 € pour A et 3 350 € pour B ;
- au titre de N+1, de 600 € pour A et 0 € pour B.
Solution :
Société A
La fraction de quote-part de déficits dont la déduction a été écartée en N (3 900 €) ne peut
faire l’objet d’aucune imputation sur le bénéfice de l’exercice N+1, dès lors que la société A est déficitaire au titre de l’exercice N+1.
A la clôture de l’exercice N+1, le montant total de déficits dont la déduction a été différée
est de 4 500 € [(3 900 € (au titre de l’exercice N) + 600 € (au titre de l’exercice N+2)]. Ce montant sera admis en déduction pour le calcul du résultat réalisé par la société A au titre de l’exercice
N+2 et, le cas échéant, des exercices suivants, dans la limite du bénéfice dégagé au titre de chacun de ces exercices.
Société B
La fraction de quote-part de déficits dont la déduction a été écartée en N, soit 3 350 €, peut
être déduite du bénéfice de l’exercice N+1, en intégralité, dès lors que cette fraction est inférieure au quart du bénéfice dégagé par B au titre de reste de ses activités (40 000 € / 4 = 10 000 €).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-AMT-20-40-10-30
|
https://bofip.impots.gouv.fr/bofip/4555-PGP.html/identifiant=BOI-BIC-AMT-20-40-10-30-20120912
|
2012-09-12 00:00:00
|
1ecb99701dc3a6d3b8cc716d1d2d87429c280a26e7a531c715bb4b8113f6d73a
|
[
0.015246003866195679,
0.05542771890759468,
-0.03288474306464195,
0.08324912190437317,
0.014944019727408886,
-0.04334127902984619,
-0.07894431799650192,
-0.012792889028787613,
0.07349589467048645,
-0.09358057379722595,
-0.06942418217658997,
0.005035863723605871,
-0.08125278353691101,
-0.01866159215569496,
-0.05407567322254181,
0.026683615520596504,
0.010162928141653538,
0.07549408823251724,
0.009333660826086998,
-0.023631950840353966,
0.058196548372507095,
0.0164934191852808,
0.02596408687531948,
0.046427808701992035,
0.05013969913125038,
0.05829823017120361,
0.0602332204580307,
-0.04868711158633232,
-0.052383456379175186,
-0.023953698575496674,
-0.005109033081680536,
-0.06110471859574318,
-0.010619908571243286,
0.023556958884000778,
0.06424358487129211,
-0.013830626383423805,
-0.0528499111533165,
0.0034574877936393023,
-0.04747772216796875,
-0.0029662896413356066,
-0.04182373732328415,
-0.02323259226977825,
0.017046356573700905,
0.09333857893943787,
0.0383094921708107,
0.02495136484503746,
-0.021542932838201523,
0.040966447442770004,
-0.07597074657678604,
0.0292037520557642,
0.016462266445159912,
0.02886911854147911,
0.03045574203133583,
0.012616433203220367,
0.026233835145831108,
0.05844762921333313,
-0.09816419333219528,
0.004072451964020729,
0.10153032094240189,
-0.05559929087758064,
-0.011407525278627872,
-0.001977663952857256,
0.018181363120675087,
-0.059053145349025726,
-0.0898987352848053,
-0.04525664076209068,
0.006044958718121052,
-0.05394715815782547,
0.11224418133497238,
0.023421289399266243,
0.02028557099401951,
0.028432058170437813,
0.05245453491806984,
0.012067757546901703,
0.026034701615571976,
0.03974582254886627,
-0.03715711459517479,
-0.0019873452838510275,
0.0673530101776123,
0.017885396257042885,
0.006315627135336399,
-0.012941823340952396,
0.040125854313373566,
0.027890866622328758,
-0.056307677179574966,
-0.014350187964737415,
0.04771830141544342,
0.0234015341848135,
0.009124547243118286,
0.017954062670469284,
-0.03748871013522148,
0.03392620012164116,
0.04316573217511177,
0.0053500947542488575,
0.02943497896194458,
0.0032810126431286335,
-0.03874684125185013,
-0.005685833748430014,
0.07206384837627411,
0.03884459286928177,
0.05057608336210251,
0.057151131331920624,
-0.00706960866227746,
-0.018782878294587135,
0.007567467167973518,
0.013415574096143246,
0.02230491302907467,
-0.03609851747751236,
0.00033895502565428615,
-0.05304994434118271,
0.001501633902080357,
0.0010432580020278692,
-0.030450502410531044,
0.005930912680923939,
0.02217470109462738,
0.05360580235719681,
-0.022668886929750443,
-0.06132384389638901,
0.014333449304103851,
-0.007013723254203796,
-0.006392770912498236,
-0.10142391920089722,
-0.05109220743179321,
-0.027073973789811134,
-0.0963868573307991,
-0.02987842448055744,
-0.001694870530627668,
-0.039798613637685776,
-0.06482118368148804,
-0.02230779267847538,
0.043190550059080124,
0.03373290225863457,
-0.0073481593281030655,
-0.03287472203373909,
-0.06544630974531174,
-0.060987524688243866,
-0.006269526202231646,
0.04932823032140732,
0.022879621013998985,
0.016956379637122154,
-0.060959357768297195,
0.03877006843686104,
-0.03333462402224541,
0.041183196008205414,
-0.043853696435689926,
0.009107828140258789,
0.00789208710193634,
-0.048242874443531036,
0.018359364941716194,
0.05537240207195282,
-0.037179116159677505,
0.02285827323794365,
0.01767059601843357,
-0.004141064360737801,
0.011723682284355164,
0.06854651868343353,
0.005643485579639673,
0.048938293009996414,
-0.02449200488626957,
-0.03292539343237877,
0.06570128351449966,
0.019213955849409103,
0.05879795551300049,
-0.0502157025039196,
-0.03759044036269188,
-0.055183276534080505,
0.033203259110450745,
0.04360456392168999,
-0.017125941812992096,
0.0009659705683588982,
-0.07163777202367783,
0.015203993767499924,
-0.008416472934186459,
-0.014924561604857445,
-0.015371222048997879,
-0.04530833289027214,
-0.02687101811170578,
0.021974852308630943,
-0.048405971378088,
0.08970780670642853,
0.003578099189326167,
-0.04783511161804199,
-0.002295602113008499,
-0.03708409145474434,
0.016760805621743202,
0.03116508014500141,
-0.006142101250588894,
-0.02363392524421215,
0.018314093351364136,
-0.019947689026594162,
-0.016875237226486206,
0.002389851724728942,
-0.08856404572725296,
0.03711707144975662,
0.028006723150610924,
-0.05111571401357651,
-0.0142554622143507,
0.006321685388684273,
-0.01155849639326334,
0.05621815100312233,
0.04175698012113571,
0.015674741938710213,
0.03882334753870964,
0.022654598578810692,
-0.03762425109744072,
-0.0716937780380249,
-0.0209988784044981,
-0.02074594795703888,
-0.02177947200834751,
0.015337826684117317,
0.04287924990057945,
-0.004320080857723951,
-0.0009446596377529204,
-0.023381179198622704,
-0.006679346784949303,
-0.04093964025378227,
-0.0955585464835167,
-0.02481270395219326,
0.01660117320716381,
0.0006034798570908606,
-0.005435698200017214,
-0.019509773701429367,
-0.01704476587474346,
-0.0960562601685524,
0.04710977151989937,
0.013763666152954102,
-0.011226985603570938,
0.0328194685280323,
-0.019455472007393837,
-0.048575203865766525,
0.04308582469820976,
-0.03212440013885498,
0.01546564418822527,
-0.03762204572558403,
-0.007331893779337406,
0.0007597215007990599,
0.0456353984773159,
0.0480121411383152,
-0.042924411594867706,
-0.01255981158465147,
0.022448983043432236,
-0.021769674494862556,
0.03940539062023163,
0.037390489131212234,
0.03191368281841278,
0.01128834206610918,
-0.030669283121824265,
-0.024439388886094093,
0.005134623032063246,
0.08681705594062805,
-0.028064366430044174,
0.00545059097930789,
-0.02541259676218033,
0.004020389169454575,
-0.050751715898513794,
-0.07367373257875443,
0.020526554435491562,
-0.004043972119688988,
0.02193044126033783,
0.01926405355334282,
-0.019516287371516228,
-0.022839071229100227,
-0.007931522093713284,
-0.035377468913793564,
-0.0006404797895811498,
-0.08087905496358871,
0.05200338736176491,
0.03902719169855118,
-0.003267935011535883,
0.016823966056108475,
0.0349007211625576,
0.05599886178970337,
-0.020489685237407684,
0.07657931745052338,
-0.03186026215553284,
0.004346494097262621,
-0.009438053704798222,
-0.02270897477865219,
0.029643746092915535,
-0.0009757271618582308,
0.029978711158037186,
0.007617312483489513,
0.036275628954172134,
0.004779243841767311,
0.033271580934524536,
0.04449675232172012,
-0.01702911965548992,
-0.032719872891902924,
-0.0003240632067900151,
0.039962105453014374,
-0.02282893843948841,
0.01844840869307518,
-0.023039685562253,
0.05368383601307869,
-0.02218896895647049,
-0.00008039390377234668,
-0.06368017941713333,
0.07649578154087067,
0.02286151982843876,
0.0005687866942025721,
-0.03087628073990345,
-0.02123873680830002,
0.0033536916598677635,
0.034877337515354156,
-0.024700360372662544,
-0.030319560319185257,
0.013592368923127651,
-0.01073500420898199,
-0.030135685577988625,
0.05471821874380112,
-0.06553948670625687,
-0.015483496710658073,
-0.012849105522036552,
-0.011336240917444229,
0.03516160696744919,
0.015278211794793606,
-0.033714987337589264,
0.03750261664390564,
-0.039126861840486526,
0.0009667265694588423,
-0.03533431515097618,
0.03366849198937416,
-0.023083044216036797,
0.01596359722316265,
-0.005864689592272043,
-0.02963690273463726,
0.012844464741647243,
0.0009842371800914407,
-0.03929229453206062,
-0.013343647122383118,
-0.010211896151304245,
0.025708045810461044,
0.013305732049047947,
-0.058327365666627884,
0.018624283373355865,
-0.04700160026550293,
0.023021413013339043,
-0.060239411890506744,
0.003635076805949211,
0.0240157637745142,
0.005660610739141703,
-0.03803849592804909,
-0.044652000069618225,
0.0053672161884605885,
0.026778891682624817,
-0.027603738009929657,
0.04851976037025452,
-0.014308921061456203,
-0.005943559110164642,
-0.020895211026072502,
0.06317928433418274,
0.02869333326816559,
0.041724901646375656,
0.017286399379372597,
-0.009866569191217422,
-0.0246833935379982,
0.00880325585603714,
-0.009373458102345467,
-0.044371720403432846,
0.01522364467382431,
0.08734390884637833,
-0.025546928867697716,
-0.0072377524338662624,
0.01813299022614956,
0.010531599633395672,
-0.05915693938732147,
-0.027111593633890152,
0.020807497203350067,
-0.014371193945407867,
0.03420866280794144,
0.01760954223573208,
0.010984241031110287,
0.04833563417196274,
0.06959084421396255,
-0.009443193674087524,
0.02343771420419216,
-0.012751753441989422,
0.020712660625576973,
0.016433725133538246,
0.005881316028535366,
0.01458431314677,
-0.042683180421590805,
0.010219454765319824,
0.022392738610506058,
0.010107681155204773,
0.051344189792871475,
-0.04695102199912071,
-0.014408600516617298,
-0.01674528419971466,
0.019225478172302246,
-0.008149842731654644,
0.004718255251646042,
-0.011856620199978352,
0.03236762806773186,
-0.002670569811016321,
-0.047659192234277725,
-0.030569717288017273,
0.037580810487270355,
0.07411111146211624,
0.03939452022314072,
0.003615210996940732,
0.000557380320969969,
0.04052421450614929,
0.0056443181820213795,
0.01670498587191105,
0.05291108042001724,
0.024797800928354263,
-0.05133459344506264,
0.016658131033182144,
-0.000261495093582198,
0.03852775692939758,
-0.0774395614862442,
0.06798170506954193,
-0.051006488502025604,
-0.01549458410590887,
0.004393112845718861,
0.006964410189539194,
0.04658620432019234,
0.1640675961971283,
0.014372396282851696,
0.010135701857507229,
0.028254132717847824,
-0.009552924893796444,
-0.0830368846654892,
-0.02642088197171688,
0.0029401807114481926,
0.06870555877685547,
0.01088547334074974,
-0.03124367818236351,
0.0453694723546505,
-0.04369073361158371,
0.04941916465759277,
0.011951196007430553,
0.014338703826069832,
-0.037223946303129196,
0.02391936630010605,
-0.014668384566903114,
0.061262428760528564,
0.014178086072206497,
-0.022823428735136986,
-0.00002130855318682734,
0.03505709394812584,
0.03539276868104935,
-0.05305994302034378,
-0.009767882525920868,
-0.015907254070043564,
0.0013368928339332342,
-0.008850734680891037,
-0.026060935109853745,
0.06563949584960938,
-0.021238598972558975,
0.021328825503587723,
-0.013770662248134613,
0.0002725733502302319,
0.045890215784311295,
-0.0023859841749072075,
-0.017981914803385735,
0.044425420463085175,
0.025409691035747528,
0.005557742901146412,
-0.005392999853938818,
-0.02168578840792179,
-0.03779143840074539,
-0.001736898673698306,
0.027565088123083115,
0.015008636750280857,
0.007221753243356943,
0.047727927565574646,
0.03959934413433075,
0.04944061487913132,
0.04853839799761772,
0.01960485242307186,
0.01847153902053833,
0.0054620411247015,
-0.0016819535521790385,
0.015935024246573448,
-0.010977781377732754,
0.04175763577222824,
0.054880499839782715,
0.010198874399065971,
0.003186066634953022,
0.04245629161596298,
0.007512879557907581,
0.03852766752243042,
-0.007037622854113579,
0.02646663226187229,
-0.008682524785399437,
-0.08527781069278717,
0.060662657022476196,
-0.025928379967808723,
0.07659228891134262,
-0.012818936258554459,
-0.038324858993291855,
-0.0038432960864156485,
0.004058906342834234,
0.06176047399640083,
0.00927817728370428,
-0.0013326568296179175,
-0.001862224075011909,
0.006940622813999653,
-0.012793068774044514,
-0.04068329557776451,
0.03211324289441109,
0.026119478046894073,
0.01347214076668024,
-0.00431430758908391,
0.08373081684112549,
-0.03067355416715145,
0.026062365621328354,
0.014496169984340668,
-0.003013667883351445,
-0.024649888277053833,
-0.023738756775856018,
-0.03136703372001648,
-0.029820730909705162,
0.0024788095615804195,
-0.052718352526426315,
-0.0069469003938138485,
0.008577515371143818,
0.013713907450437546,
0.040008530020713806,
0.03328302502632141,
-0.0018721196101978421,
0.008400092832744122,
-0.021570706740021706,
0.032024648040533066,
-0.04418797791004181,
0.0021837125532329082,
0.05645764246582985,
-0.0032655091490596533,
0.012359950691461563,
0.05672487989068031,
0.010062343440949917,
-0.02015846222639084,
0.04225371032953262,
-0.00026182917645201087,
0.033292993903160095,
0.038272593170404434,
0.02330988273024559,
0.04830354079604149,
-0.000496572582051158,
0.01386234350502491,
0.008341746404767036,
-0.07331428676843643,
0.041252899914979935,
0.030453713610768318,
0.007756135426461697,
0.004705223720520735,
-0.03495684266090393,
-0.00003704042319441214,
-0.06859142333269119,
0.05784296616911888,
-0.03685224428772926,
-0.018170449882745743,
-0.04083548113703728,
-0.04279286786913872,
0.0008743146318010986,
-0.007749342825263739,
-0.024018367752432823,
0.08294854313135147,
-0.007429290097206831,
0.010064179077744484,
-0.0222800113260746,
-0.002511750441044569,
-0.002204533666372299,
0.04272165521979332,
0.014784862287342548,
0.015386158600449562,
0.017113741487264633,
-0.012428594753146172,
0.06783180683851242,
0.029309237375855446,
0.00919351726770401,
-0.073187917470932,
-0.039339303970336914,
-0.024858109652996063,
-0.01572531647980213,
-0.023173367604613304,
-0.07242690771818161,
0.005514317192137241,
-0.026679405942559242,
0.01282159611582756,
0.011120019480586052,
0.015624242834746838,
0.0036370547022670507,
0.007878327742218971,
-0.028697416186332703,
-0.005929927807301283,
-0.04315808787941933,
-0.033679720014333725,
-0.02269613929092884,
0.012181965634226799,
-0.0291611198335886,
0.000622793915681541,
0.035607900470495224,
-0.008157260715961456,
0.02646622061729431,
-0.009278561919927597,
-0.013798624277114868,
-0.031605616211891174,
-0.015779107809066772,
-0.032125890254974365,
0.008555319160223007,
-0.0183090940117836,
0.02632179856300354,
0.024367960169911385,
0.010272646322846413,
-0.06006629392504692,
-0.02896498516201973,
0.059297364205121994,
-0.01843765191733837,
-0.0021027703769505024,
-0.008799447678029537,
0.027227090671658516,
-0.03750000149011612,
0.031105883419513702,
0.022938834503293037,
0.020880406722426414,
0.008630837313830853,
0.04013210907578468,
-0.02235792763531208,
-0.00420618848875165,
-0.014185906387865543,
-0.046040672808885574,
0.004224007949233055,
-0.015217652544379234,
0.0028415864799171686,
-0.038663286715745926,
-0.04270900413393974,
-0.016445349901914597,
-0.03063245490193367,
-0.025617610663175583,
-0.0007312970119528472,
0.024086279794573784,
-0.008713982999324799,
0.008427942171692848,
-0.0385066494345665,
0.004402931313961744,
-0.000014957379789848346,
-0.06414064764976501,
-0.04089991748332977,
0.005318177863955498,
-0.0007954519824124873,
0.008577444590628147,
0.057589441537857056,
0.023866362869739532,
-0.0025446692015975714,
0.004319511819630861,
0.019232457503676414,
-0.01631147600710392,
0.008144094608724117,
-0.024774393066763878,
0.0045362673699855804,
-0.011452029459178448,
-0.0012432471849024296,
-0.013317549601197243,
-0.046429771929979324,
0.0015362874837592244,
0.04853181168437004,
0.010998540557920933,
0.038653455674648285,
0.05066614970564842,
0.08448220789432526,
-0.05928041413426399,
-0.05363505706191063,
0.0402974896132946,
0.029957380145788193,
0.030266493558883667,
0.04251963645219803,
0.0065565104596316814,
-0.03500634804368019,
-0.03663695231080055,
-0.023962270468473434,
-0.023428242653608322,
0.011283115483820438,
-0.028108319267630577,
-0.027703579515218735,
-0.008645175024867058,
-0.04073626920580864,
0.026090756058692932,
0.009658178314566612,
-0.025727836415171623,
-0.016012590378522873,
0.01669183000922203,
-0.011224325746297836,
-0.025598688051104546,
0.011484311893582344,
0.010881706140935421,
0.0045303222723305225,
0.008596347644925117,
0.022813286632299423,
-0.03122059255838394,
0.03554278239607811,
-0.01638864353299141,
0.02288048155605793,
-0.015526071190834045,
0.03657999262213707,
0.07089167088270187,
0.002088572597131133,
-0.02279786951839924,
-0.009412681683897972,
0.001242362312041223,
-0.0792636051774025,
-0.004575952887535095,
-0.02154214307665825,
-0.025521641597151756,
0.003098671091720462,
0.009894929826259613,
0.030400361865758896,
0.03419337421655655,
0.017377538606524467,
-0.0014241911703720689,
0.05603647977113724,
0.0018188559915870428,
-0.02053740993142128,
0.04222850874066353,
-0.0366324856877327,
0.0535130649805069,
0.007424738723784685,
0.03461098298430443,
0.030942564830183983,
-0.000028562581064761616,
-0.06084917485713959,
0.015925487503409386,
0.0256861113011837,
0.02138218842446804,
0.020439986139535904,
0.047285620123147964,
0.016276150941848755,
-0.06690394133329391,
-0.06582126021385193,
0.020573830232024193,
-0.01315250899642706,
-0.027254752814769745,
-0.0466848649084568,
0.0076821064576506615,
0.0748520940542221,
0.012710719369351864,
-0.015602942556142807,
-0.04050368443131447,
0.06031110882759094,
-0.02877134270966053,
-0.05246652290225029,
-0.002438786206766963,
-0.008298389613628387,
0.02876199223101139,
-0.0015091681852936745,
0.059416722506284714,
0.002923186169937253,
-0.014925383031368256,
-0.00565403513610363,
0.026018265634775162,
0.0010139606893062592,
0.008133338764309883,
0.004911473486572504,
0.004988980945199728,
-0.04728476330637932,
0.01992904394865036,
-0.023623738437891006,
0.023842021822929382,
-0.05048403516411781,
-0.032223813235759735,
0.05794822424650192,
-0.01581958867609501,
-0.015774505212903023,
-0.04688018932938576,
-0.016212891787290573,
-0.04668880254030228
] |
Le soussigné (prénom, nom, domicile), propriétaire de chevaux de course, donne tous pouvoirs à
M.....
(prénom, nom), entraîneur public, (domicile), pour :
- assurer la préparation, l’entretien et l’entraînement des chevaux lui appartenant,
- procéder aux engagements dans toutes les courses publiques qui lui apparaîtront les plus
conformes à leur aptitude et à leur valeur,
- prendre toutes les initiatives qu’exigent leur condition physique et leur état de santé.
Ce mandat pourra être révoqué à tout moment à l’initiative des deux parties.
Fait à ..., le ...,
Le propriétaire L’entraîneur
(signature) (signature)
Remarque : Ce contrat est en principe signé en trois exemplaires destinés
respectivement au propriétaire, à l’entraîneur et à France Galop, société de course.
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000237
|
https://bofip.impots.gouv.fr/bofip/4505-PGP.html/identifiant=BOI-LETTRE-000237-20150304
|
2015-03-04 00:00:00
|
682f99a774a504a66065d017ae8b6cb54429c112fbca645f14dab10e559e2c76
|
[
-0.05439424887299538,
0.037604592740535736,
-0.05128297954797745,
0.051845937967300415,
0.05180438235402107,
-0.09921952337026596,
0.060679465532302856,
0.029679667204618454,
0.09808995574712753,
-0.010985075496137142,
-0.08742441236972809,
0.05946473404765129,
-0.009548957459628582,
-0.023896846920251846,
-0.03230486810207367,
0.06555560976266861,
0.0980701670050621,
-0.01467000413686037,
0.07394088059663773,
0.005253109615296125,
-0.010172940790653229,
-0.03395655006170273,
-0.016042573377490044,
0.03252033516764641,
-0.05142855644226074,
0.0816655084490776,
0.031008174642920494,
-0.058788202702999115,
-0.061251651495695114,
0.028300421312451363,
-0.1131925880908966,
0.018259484320878983,
-0.033349234610795975,
0.08486506342887878,
0.03931502252817154,
0.028888314962387085,
-0.02607114054262638,
0.043480854481458664,
0.012769576162099838,
0.04349846392869949,
-0.01674824394285679,
-0.03310318663716316,
0.024369850754737854,
0.014972029253840446,
-0.0491655208170414,
-0.023307258263230324,
-0.01020103134214878,
-0.004004193469882011,
-0.02315947413444519,
0.09036029875278473,
-0.00002659260280779563,
0.02715480700135231,
0.0500776506960392,
0.0525885745882988,
0.03326602652668953,
0.038839492946863174,
-0.04872073978185654,
0.044341687113046646,
0.06535851210355759,
-0.025592422112822533,
0.055609412491321564,
-0.0014468313893303275,
-0.0732772946357727,
-0.04351102560758591,
-0.038863155990839005,
-0.034329853951931,
0.054760608822107315,
-0.05553099140524864,
0.10161842405796051,
0.10617683827877045,
0.008449957706034184,
0.033909037709236145,
0.016833215951919556,
0.038937702775001526,
0.021246792748570442,
0.07421722263097763,
-0.06820593029260635,
0.0075693740509450436,
0.033090826123952866,
0.01764143817126751,
-0.018788088113069534,
-0.0025346882175654173,
0.03789240121841431,
-0.004534752573817968,
-0.019437750801444054,
-0.04796655476093292,
-0.05767637863755226,
-0.04536423087120056,
0.00889956671744585,
-0.003322581760585308,
-0.029070556163787842,
0.017438778653740883,
-0.022670423611998558,
-0.074289970099926,
0.02545546181499958,
-0.0015121562173590064,
-0.032339971512556076,
0.047244369983673096,
0.0675974041223526,
-0.003955503925681114,
0.023646365851163864,
0.045975394546985626,
0.010226392187178135,
-0.029735662043094635,
0.017846956849098206,
0.0409151092171669,
0.05967790633440018,
-0.012578805908560753,
0.016889672726392746,
0.05172201991081238,
-0.042955975979566574,
-0.03918338939547539,
-0.02435247227549553,
-0.049225810915231705,
-0.02347986027598381,
0.013861880637705326,
0.011820587329566479,
-0.09368083626031876,
0.006561401765793562,
0.02483414299786091,
0.0011764547089114785,
-0.011436237022280693,
-0.02771640382707119,
0.024483926594257355,
-0.03241968899965286,
0.01762942597270012,
0.007821891456842422,
0.009694087319076061,
-0.05220646783709526,
0.015223728492856026,
0.01497494988143444,
-0.03310833126306534,
0.002713216934353113,
-0.005998589564114809,
-0.007216776255518198,
-0.049155138432979584,
-0.0007753334357403219,
0.06581959873437881,
0.004892288241535425,
0.02854350209236145,
-0.049231305718421936,
0.018979594111442566,
-0.10938012599945068,
0.002562308683991432,
-0.008441079407930374,
0.03250589966773987,
-0.044563718140125275,
0.04533260315656662,
0.0460667684674263,
0.049674976617097855,
0.04916299507021904,
0.006824537646025419,
0.026793023571372032,
-0.007953472435474396,
0.009540890343487263,
-0.029370946809649467,
-0.07317408919334412,
-0.00712773809209466,
-0.029311178252100945,
-0.03948180377483368,
0.040186334401369095,
0.04445530101656914,
-0.00463515892624855,
-0.03210112825036049,
-0.00426844134926796,
-0.004371354356408119,
-0.023814020678400993,
0.06530110538005829,
0.010127505287528038,
0.016448624432086945,
-0.08308570086956024,
0.01125059649348259,
0.0052681658416986465,
-0.04736839234828949,
-0.031716689467430115,
-0.03573167696595192,
-0.06888728588819504,
0.04772284999489784,
0.04127762094140053,
0.08131534606218338,
0.0011027439031749964,
-0.002221236005425453,
-0.04934423789381981,
-0.03028840571641922,
0.05109753832221031,
0.022604545578360558,
-0.02959120087325573,
-0.023220442235469818,
-0.012608572840690613,
0.00779639882966876,
-0.02565470151603222,
0.026122255250811577,
-0.0629965141415596,
0.011156726628541946,
0.009489680640399456,
-0.03789440169930458,
-0.04091554507613182,
-0.004787621088325977,
-0.03925924748182297,
0.04209371656179428,
0.01343776099383831,
0.010570256039500237,
0.020739028230309486,
0.008549598045647144,
0.07057813555002213,
0.005703192204236984,
-0.016361627727746964,
0.0017216346459463239,
0.08589062094688416,
-0.017344320192933083,
0.0488136000931263,
-0.008275785483419895,
0.04186436906456947,
0.005549111869186163,
-0.060466524213552475,
-0.01170232892036438,
-0.06972222030162811,
-0.013008637353777885,
0.05010414123535156,
-0.00979975238442421,
-0.01443153154104948,
-0.010559456422924995,
-0.027380842715501785,
-0.01283926423639059,
-0.02329958602786064,
0.010410455986857414,
-0.027255674824118614,
0.002217089757323265,
0.041257526725530624,
-0.016522245481610298,
0.01863023266196251,
0.030830826610326767,
0.01794801838696003,
-0.007123969029635191,
0.0034639649093151093,
0.019979819655418396,
0.0005360330687835813,
0.04001292586326599,
-0.018009262159466743,
-0.00028590200236067176,
0.008026673458516598,
0.023013420403003693,
0.011460511945188046,
0.05892546474933624,
-0.008098565973341465,
0.0067330626770854,
-0.055961914360523224,
-0.04292483255267143,
-0.05215543508529663,
0.003962287213653326,
-0.04498116299510002,
0.021351270377635956,
-0.019355177879333496,
0.0010461071506142616,
-0.014428486116230488,
-0.07225043326616287,
0.04774205759167671,
0.04763932153582573,
-0.06817042827606201,
-0.02471950650215149,
0.0036266553215682507,
-0.022445073351264,
0.004748961888253689,
0.021226273849606514,
0.03113667108118534,
-0.08904076367616653,
0.06739186495542526,
0.003936240449547768,
-0.030194493010640144,
-0.006197901908308268,
-0.015059084631502628,
0.04269781336188316,
-0.019723227247595787,
0.05060238018631935,
-0.0019379961304366589,
-0.04098252207040787,
-0.057351671159267426,
-0.007936066016554832,
0.02651764266192913,
0.007459320593625307,
0.0026895112823694944,
-0.00962922628968954,
-0.046325623989105225,
0.036053821444511414,
-0.03833897039294243,
-0.023553350940346718,
0.03110571764409542,
0.0532163642346859,
-0.01485665887594223,
0.04117777943611145,
-0.029857298359274864,
-0.0068619814701378345,
-0.010446284897625446,
0.0489083006978035,
0.03794507309794426,
-0.016991280019283295,
-0.00393180875107646,
0.015066084451973438,
-0.012083579786121845,
-0.00007912017463240772,
-0.025268778204917908,
0.037795260548591614,
-0.023458749055862427,
-0.006017585750669241,
-0.020262109115719795,
0.02793714962899685,
-0.033227719366550446,
-0.02122357115149498,
-0.004729588981717825,
0.0196775421500206,
0.01433131005614996,
0.03365035727620125,
-0.029639288783073425,
-0.01106612104922533,
0.002291412791237235,
-0.037637677043676376,
0.027415048331022263,
0.04071856290102005,
-0.03847510367631912,
0.016505179926753044,
-0.034990813583135605,
0.12423428148031235,
-0.03786433860659599,
0.03664064407348633,
0.0018772948533296585,
-0.027069106698036194,
-0.009975701570510864,
0.017771095037460327,
-0.09413417428731918,
-0.005596124567091465,
-0.03033865988254547,
0.022779833525419235,
0.009698240086436272,
-0.06596638262271881,
0.027386890724301338,
-0.010693718679249287,
0.012068912386894226,
-0.028887704014778137,
0.01375874225050211,
-0.001916157896630466,
0.023262765258550644,
0.0037680212408304214,
-0.06498386710882187,
-0.018011506646871567,
0.006208638660609722,
-0.027323568239808083,
-0.010977636091411114,
-0.045219067484140396,
0.039840128272771835,
-0.013066787272691727,
0.018924979493021965,
0.04573795944452286,
0.08691660314798355,
-0.012626227922737598,
-0.006211983971297741,
-0.04927264526486397,
-0.0242481529712677,
0.054741665720939636,
-0.02871856838464737,
-0.012839805334806442,
-0.01860489696264267,
-0.024631720036268234,
0.006526889745146036,
0.0416506752371788,
-0.0030436061788350344,
0.01881536841392517,
-0.012007509358227253,
0.08770892024040222,
-0.015035734511911869,
-0.02763216383755207,
0.0015759525122120976,
0.03030737303197384,
0.028847621753811836,
0.033154793083667755,
0.04934275895357132,
0.05794984847307205,
-0.010116597637534142,
-0.002364636631682515,
0.020683202892541885,
0.0069277239963412285,
0.0030350966844707727,
0.0405641570687294,
0.012442143633961678,
0.008634060621261597,
0.016887271776795387,
0.030936770141124725,
-0.038854435086250305,
-0.026908228173851967,
-0.0033228385727852583,
0.030292538926005363,
0.03894462436437607,
-0.022046376019716263,
0.04251629114151001,
0.03282570838928223,
0.06297878921031952,
-0.07082732766866684,
0.041385404765605927,
0.053020160645246506,
0.008560552261769772,
-0.006423138547688723,
0.013313746079802513,
-0.02917281724512577,
0.0272173173725605,
0.03251243010163307,
0.05689262971282005,
0.0011306960368528962,
-0.009805942885577679,
-0.07124075293540955,
0.008059791289269924,
0.022697273641824722,
0.03318985551595688,
0.001626913552172482,
-0.033648792654275894,
-0.019575875252485275,
0.01254349946975708,
-0.0018978003645315766,
0.024690382182598114,
-0.023899897933006287,
0.13827961683273315,
-0.022189324721693993,
0.018096832558512688,
-0.017583826556801796,
0.03078349679708481,
-0.05859975889325142,
-0.03754314035177231,
0.03354249894618988,
0.026638876646757126,
0.036733612418174744,
-0.04143662378191948,
-0.003616796340793371,
-0.055029332637786865,
0.036649446934461594,
-0.02326582372188568,
-0.028245169669389725,
-0.025987936183810234,
-0.05602656304836273,
-0.04659651219844818,
0.017431998625397682,
0.025748707354068756,
-0.005710834637284279,
0.008801252581179142,
0.02646910957992077,
0.037908460944890976,
-0.0230849701911211,
0.025906236842274666,
-0.02431437000632286,
0.027105199173092842,
0.021459652110934258,
-0.019217833876609802,
0.039299376308918,
0.012708277441561222,
0.021813640370965004,
0.04531446471810341,
-0.014362688176333904,
-0.005606440827250481,
-0.05155084282159805,
-0.0370180569589138,
0.005931910127401352,
0.03978828340768814,
0.018259845674037933,
-0.015515290200710297,
-0.0037859957665205,
-0.0023095442447811365,
-0.006042462773621082,
0.016267050057649612,
0.04302207753062248,
0.013329822570085526,
0.005390220321714878,
0.00797716248780489,
0.05410212278366089,
0.0010736945550888777,
0.0040969098918139935,
-0.025440920144319534,
-0.01943536289036274,
-0.06706893444061279,
0.04856141284108162,
-0.019845712929964066,
0.03508444502949715,
0.014208669774234295,
0.03830764442682266,
0.04588424786925316,
0.010371346957981586,
0.03075544722378254,
-0.012182869017124176,
0.0034214919432997704,
0.015666766092181206,
-0.051162559539079666,
-0.13550925254821777,
0.028059011325240135,
0.02564956061542034,
0.07414495199918747,
0.01168800052255392,
0.003960256464779377,
-0.033001210540533066,
0.012462171725928783,
0.03967591002583504,
-0.03219979256391525,
-0.0061751133762300014,
0.016186198219656944,
0.004389587789773941,
-0.011633598245680332,
-0.02400510199368,
-0.02266816794872284,
0.00911656953394413,
0.024367697536945343,
-0.03328298032283783,
0.04462214931845665,
-0.007766690570861101,
-0.02041485533118248,
-0.010063146241009235,
-0.0282201636582613,
0.0038428150583058596,
-0.021900847554206848,
-0.02135191671550274,
-0.010750805959105492,
0.006606489885598421,
-0.021566128358244896,
0.009453000500798225,
-0.07214312255382538,
0.013868825510144234,
0.011971322819590569,
0.005927592515945435,
-0.02424989640712738,
0.037901755422353745,
0.001001944299787283,
-0.028859078884124756,
-0.005765787325799465,
0.003527484368532896,
-0.015078498981893063,
-0.014480410143733025,
0.034605443477630615,
-0.002691648667678237,
0.025556664913892746,
0.024815509095788002,
-0.012323637492954731,
-0.02439824678003788,
0.010680504143238068,
0.03432563692331314,
0.027864908799529076,
-0.04059600457549095,
-0.06090156361460686,
-0.03227968513965607,
-0.01053565088659525,
-0.018606621772050858,
0.025392621755599976,
0.05257399380207062,
0.030995676293969154,
-0.04183250293135643,
-0.0207893718034029,
-0.0248585045337677,
0.007521442137658596,
0.02935890480875969,
0.04712134227156639,
-0.023132173344492912,
0.0021777802612632513,
0.022540142759680748,
-0.029722142964601517,
-0.026194000616669655,
0.006723228842020035,
-0.024257663637399673,
-0.015229988843202591,
-0.014084701426327229,
-0.011725731194019318,
0.029014695435762405,
0.06610535830259323,
0.012833010405302048,
-0.00618157722055912,
0.08791521936655045,
0.04616933315992355,
0.03334050253033638,
0.005217976868152618,
0.0655309408903122,
0.03333080932497978,
0.0356815867125988,
-0.019783085212111473,
-0.024213263764977455,
-0.0012882956070825458,
-0.07375174760818481,
-0.029174037277698517,
0.020477838814258575,
-0.041743047535419464,
-0.00814406294375658,
0.028571683913469315,
0.008763724006712437,
0.032420095056295395,
0.03322286531329155,
-0.03947403281927109,
-0.0008386411936953664,
-0.044220440089702606,
0.004049152135848999,
-0.022698093205690384,
-0.03463629633188248,
0.03627277910709381,
0.02165159396827221,
0.014475940726697445,
0.0082710525020957,
0.018365370109677315,
0.027870355173945427,
0.05359102040529251,
0.029194260016083717,
-0.018612049520015717,
-0.02993851527571678,
0.038454752415418625,
-0.0314248725771904,
0.04785648733377457,
0.02038269303739071,
-0.0188960712403059,
-0.06131117790937424,
-0.025849051773548126,
0.07648538798093796,
-0.03574948385357857,
-0.031097743660211563,
0.01719018630683422,
0.0016647826414555311,
0.02231636457145214,
0.0126643730327487,
-0.040502723306417465,
-0.0271295178681612,
-0.03831797093153,
0.028723597526550293,
-0.017473982647061348,
0.022703662514686584,
-0.008357572369277477,
-0.025616737082600594,
0.002628013025969267,
-0.01759648323059082,
0.0023777594324201345,
-0.037206899374723434,
-0.049657925963401794,
-0.03136870637536049,
0.03571685403585434,
0.04773188754916191,
-0.03147473186254501,
-0.020596394315361977,
0.002854561898857355,
-0.05657859146595001,
-0.06768174469470978,
-0.006960588041692972,
-0.018355078995227814,
-0.022609226405620575,
0.02370530180633068,
0.03776079788804054,
-0.03805948793888092,
0.03317500278353691,
-0.01915808394551277,
0.06609342247247696,
-0.012585326097905636,
0.060392726212739944,
-0.022241665050387383,
0.036265864968299866,
0.011185979470610619,
0.009512129239737988,
-0.026398172602057457,
0.020675456151366234,
0.01660141348838806,
0.03111814148724079,
-0.05310166999697685,
0.0029686931520700455,
-0.011285911314189434,
0.06434298306703568,
-0.025203557685017586,
-0.05087842792272568,
-0.02021692879498005,
0.020069129765033722,
-0.04726681485772133,
0.03469812497496605,
0.0010072122095152736,
0.05323100462555885,
0.018680842593312263,
-0.006075020879507065,
-0.005628332961350679,
-0.027405986562371254,
-0.0028637535870075226,
-0.017650481313467026,
0.004844570066779852,
-0.03221026062965393,
-0.05057019740343094,
-0.044080499559640884,
-0.01489703357219696,
0.026985762640833855,
-0.056658923625946045,
-0.009621783159673214,
0.05979320406913757,
0.0023432744201272726,
-0.022791534662246704,
-0.023854481056332588,
0.021128123626112938,
0.012786809355020523,
0.024462571367621422,
0.012082221917808056,
0.05625447258353233,
-0.05000365898013115,
-0.006678640376776457,
0.000772655475884676,
0.008063414134085178,
-0.012936332263052464,
0.00628967210650444,
0.06027720868587494,
-0.01397803332656622,
-0.007792109623551369,
-0.0022057387977838516,
-0.036104269325733185,
0.007257115561515093,
-0.019326943904161453,
0.013807574287056923,
0.026277054101228714,
-0.020169496536254883,
-0.0331239178776741,
0.0272376611828804,
0.012429635971784592,
-0.00894611794501543,
0.05051329359412193,
-0.005294470582157373,
-0.0012685979017987847,
-0.031843073666095734,
-0.0020610049832612276,
-0.00724377715960145,
-0.042930737137794495,
0.01146185863763094,
0.01659940555691719,
-0.001694603357464075,
0.014292317442595959,
-0.02009071223437786,
0.002150266896933317,
-0.04418947175145149,
0.05958593264222145,
-0.011268261820077896,
0.032258447259664536,
0.024571632966399193,
0.025455117225646973,
0.048181790858507156,
0.02310135029256344,
-0.03383579105138779,
0.05280762165784836,
0.008351970463991165,
-0.06645525991916656,
0.025537695735692978,
-0.02207423374056816,
-0.0203303974121809,
-0.03475617617368698,
0.025051968172192574,
-0.043135739862918854,
-0.06231718137860298,
0.03983026370406151,
0.008379335515201092,
0.012583496049046516,
-0.026446787640452385,
-0.030259203165769577,
0.055429067462682724,
0.03986117243766785,
-0.05104459077119827,
0.020463526248931885,
-0.005522686988115311,
0.05210069566965103,
-0.024367373436689377,
0.003014560556039214,
-0.02157854288816452,
0.008625811897218227,
-0.002996425610035658,
0.015284143388271332,
-0.0649430900812149,
0.03540491312742233,
0.07187913358211517,
0.022547228261828423,
-0.02483714185655117,
-0.04186065122485161,
-0.0015526636270806193,
0.02018781006336212
] |
1
Il résulte du I de
l'article 93 quater du code général des impôts que le régime d'imposition des plus et moins-values professionnelles repose
sur la distinction entre, d'une part, les plus et moins-values à long terme qui sont soumises à un régime de taxation réduite et, d'autre part, les plus et moins-values à court terme.
10
Ce dispositif général d'imposition des plus et moins-values d'actif, commun aux titulaires de
bénéfices non commerciaux, aux entreprises industrielles et commerciales et aux exploitations agricoles relevant de l'impôt sur le revenu, est présenté à la section 1
(BOI-BNC-BASE-30-30-10).
Les dispositifs spéciaux d'imposition sont présentés à la section 2
(BOI-BNC-BASE-30-30-20) et les régimes d'exonération, à la section 3 (BOI-BNC-BASE-30-30-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-BASE-30-30
|
https://bofip.impots.gouv.fr/bofip/4623-PGP.html/identifiant=BOI-BNC-BASE-30-30-20160706
|
2016-07-06 00:00:00
|
e98bbff2778257b63791bcea3ba89956737bcd5b9b2209d883a910db3360beef
|
[
-0.07797513157129288,
0.027684973552823067,
-0.055397260934114456,
0.01208499725908041,
-0.0107925059273839,
-0.013281410560011864,
-0.06734266877174377,
-0.01712934300303459,
0.04730169475078583,
-0.049957744777202606,
0.004773254971951246,
-0.0029538802336901426,
-0.06553248316049576,
-0.03175739943981171,
-0.025819214060902596,
-0.0079939104616642,
0.10671697556972504,
0.04148229584097862,
0.0005131858051754534,
-0.021180611103773117,
0.024563970044255257,
0.01123716589063406,
-0.019812051206827164,
0.03482344374060631,
-0.0019207583973184228,
0.048563241958618164,
-0.002991809044033289,
-0.10370442271232605,
-0.022999677807092667,
-0.004591238219290972,
-0.01069918368011713,
-0.04931594431400299,
-0.0005258394521661103,
0.06778956949710846,
0.014229938387870789,
-0.09062562137842178,
0.018127325922250748,
0.014816664159297943,
-0.016241878271102905,
-0.0006541788461618125,
0.02339787781238556,
0.03303533047437668,
0.06661584228277206,
-0.006065823137760162,
0.01571439951658249,
0.07489607483148575,
-0.05040505528450012,
0.05016229301691055,
-0.05089770257472992,
0.03786345198750496,
-0.04444550722837448,
0.03726186975836754,
-0.009373047389090061,
0.022177867591381073,
0.033253639936447144,
0.04713474586606026,
-0.07297191023826599,
-0.006575901061296463,
0.07729190587997437,
-0.03699807450175285,
0.001830396824516356,
-0.002254876773804426,
-0.027421846985816956,
-0.012884991243481636,
0.007498209830373526,
-0.03944011032581329,
0.04124058783054352,
-0.0187610425055027,
0.10264544934034348,
0.022948266938328743,
-0.016488082706928253,
0.0005987977492623031,
0.000033061867725336924,
0.041504714637994766,
0.06225278973579407,
-0.006942502688616514,
0.029280589893460274,
0.0077218650840222836,
0.047351568937301636,
0.018898235633969307,
-0.11150354146957397,
0.006546978373080492,
0.0034958405885845423,
0.03977020084857941,
-0.02596241421997547,
-0.004889526404440403,
-0.002879297360777855,
-0.034770667552948,
-0.03626668080687523,
0.016877010464668274,
-0.02384060248732567,
0.07842781394720078,
0.022865621373057365,
0.043412014842033386,
0.06812600791454315,
0.009893710725009441,
-0.018180185928940773,
0.016107549890875816,
0.05671929940581322,
-0.012803259305655956,
0.014458208344876766,
-0.007149894721806049,
0.0467229038476944,
-0.015370672568678856,
0.029675109311938286,
-0.06657686084508896,
0.027119195088744164,
-0.048467736691236496,
-0.015292077325284481,
0.022269729524850845,
-0.061005882918834686,
-0.07433034479618073,
-0.0702994242310524,
-0.03339274600148201,
-0.04265459254384041,
0.06566080451011658,
-0.012101578526198864,
-0.02062697522342205,
-0.006482135970145464,
0.036052096635103226,
0.012742036953568459,
-0.0018801732221618295,
0.0327225960791111,
0.0023329693358391523,
-0.08218786865472794,
0.01077182125300169,
-0.047046054154634476,
-0.03491159901022911,
-0.04552507400512695,
-0.013425648212432861,
0.02686920575797558,
-0.032951708883047104,
-0.00442341947928071,
-0.022680288180708885,
-0.00749041186645627,
-0.016351448372006416,
0.025742363184690475,
0.050915271043777466,
-0.0019321390427649021,
0.003858113195747137,
-0.09126129746437073,
-0.013020308688282967,
0.041481420397758484,
0.04362136870622635,
-0.04533427208662033,
-0.021573202684521675,
-0.07119407504796982,
-0.022347664460539818,
0.02522050030529499,
-0.006768401712179184,
-0.010825108736753464,
0.020000023767352104,
0.00012821155542042106,
-0.00894208624958992,
0.006335736718028784,
0.05468794330954552,
-0.014779896475374699,
0.10051077604293823,
-0.03736867010593414,
-0.03881267458200455,
0.016171442344784737,
-0.0013123954413458705,
0.034352920949459076,
0.026499060913920403,
-0.08320968598127365,
-0.009243084117770195,
0.01293010450899601,
-0.024962397292256355,
0.01486872136592865,
0.018918773159384727,
-0.07421468943357468,
0.037927936762571335,
0.02946508675813675,
-0.020616600289940834,
0.012080347165465355,
0.033807702362537384,
-0.001910025835968554,
0.053345486521720886,
-0.061017248779535294,
0.08847949653863907,
-0.025534139946103096,
-0.08078596740961075,
-0.0036393282935023308,
-0.03325679525732994,
0.011552700772881508,
0.04250040277838707,
-0.015339910052716732,
-0.008302483707666397,
0.05969037860631943,
0.03626714274287224,
-0.026145583018660545,
0.011309363879263401,
-0.06345907598733902,
0.01809808425605297,
0.023134950548410416,
-0.053175900131464005,
-0.025560539215803146,
0.029826804995536804,
0.02044324018061161,
-0.0040807402692735195,
0.057243991643190384,
0.03288964182138443,
0.040143441408872604,
0.029255423694849014,
-0.007821643725037575,
-0.008985002525150776,
0.043440304696559906,
-0.013351554982364178,
-0.01601429097354412,
-0.03693446144461632,
0.05932217463850975,
0.01966070383787155,
0.011413968168199062,
0.0818372592329979,
-0.06746924668550491,
-0.018529925495386124,
-0.032919686287641525,
-0.010002952069044113,
0.03338869288563728,
0.00562892435118556,
0.019864361733198166,
-0.019092228263616562,
-0.014920554123818874,
-0.05434052273631096,
-0.00918218307197094,
0.028917811810970306,
-0.0028667340520769358,
0.0024559537414461374,
0.05511476472020149,
-0.07308259606361389,
0.000043256422941340134,
-0.03739949315786362,
0.026554742828011513,
0.02533721923828125,
0.021568428725004196,
0.009459666907787323,
0.056027960032224655,
0.03382368013262749,
0.0021168929524719715,
0.04630375653505325,
0.011133391410112381,
-0.035235073417425156,
0.03101777844130993,
-0.008497335016727448,
0.08270882070064545,
0.017006466165184975,
-0.023209823295474052,
-0.012866038829088211,
0.005491775460541248,
0.031096067279577255,
-0.039637379348278046,
0.04695422202348709,
-0.06250236183404922,
-0.0596449039876461,
-0.009969680570065975,
-0.002481326460838318,
0.008874902501702309,
0.043887633830308914,
0.027555860579013824,
-0.0276153814047575,
-0.035576146095991135,
-0.019651051610708237,
-0.0032844035886228085,
-0.06001098453998566,
0.0013158386573195457,
-0.0868314579129219,
0.05648767203092575,
0.030054228380322456,
-0.0588330402970314,
-0.03380390629172325,
0.032380055636167526,
0.06525062024593353,
0.0029791335109621286,
0.057136327028274536,
0.015697771683335304,
-0.0020468151196837425,
0.0045113894157111645,
-0.0062283920124173164,
0.07780496776103973,
0.015706945210695267,
-0.014317520894110203,
0.019584303721785545,
-0.03267252817749977,
-0.01117950864136219,
-0.02107902616262436,
0.048652611672878265,
0.00402257964015007,
-0.016884254291653633,
0.030189398676156998,
-0.032816946506500244,
-0.03064471110701561,
0.0181549321860075,
-0.041106611490249634,
0.048912595957517624,
-0.00008559429261367768,
0.024742446839809418,
-0.0037945436779409647,
0.023653946816921234,
-0.005259509664028883,
-0.04301689937710762,
0.007812648080289364,
0.00011141367576783523,
0.017556387931108475,
-0.010600866749882698,
-0.06501314043998718,
-0.009410493075847626,
-0.018276354297995567,
-0.060416676104068756,
-0.011141646653413773,
0.05696108192205429,
-0.009576850570738316,
-0.014750371687114239,
0.004472901578992605,
-0.027199937030673027,
-0.0007522341911680996,
0.018342657014727592,
-0.0026313092093914747,
0.021246885880827904,
-0.006641000974923372,
-0.046570148319005966,
-0.07138150930404663,
0.05180465057492256,
-0.0035370371770113707,
0.013937821611762047,
-0.05989616736769676,
-0.00818920973688364,
0.004513151943683624,
0.009667837992310524,
-0.030218200758099556,
-0.009885027073323727,
-0.027833081781864166,
0.021739710122346878,
0.03391711786389351,
-0.011799633502960205,
0.004200589377433062,
0.010750988498330116,
0.03021480143070221,
-0.013889738358557224,
0.007083784323185682,
0.033381033688783646,
0.07825551182031631,
-0.012921895831823349,
-0.054164085537195206,
-0.023002270609140396,
0.01339937373995781,
0.022587109357118607,
0.04627932980656624,
-0.025741033256053925,
-0.012804323807358742,
-0.012298904359340668,
0.01587134413421154,
0.044843919575214386,
0.02505454607307911,
0.06428986042737961,
0.02438618429005146,
-0.00925216730684042,
-0.052506208419799805,
0.014609730802476406,
-0.07043477147817612,
0.024271711707115173,
-0.035792283713817596,
-0.019677478820085526,
0.02030281163752079,
0.02651592530310154,
0.0023605453316122293,
0.07355310767889023,
-0.037832994014024734,
0.009805675595998764,
0.029997574165463448,
-0.03164525702595711,
-0.035012222826480865,
-0.011185078881680965,
-0.0069336737506091595,
-0.0025157181080430746,
-0.034429680556058884,
-0.0006934160483069718,
0.02467852272093296,
-0.00018681820074561983,
0.008676556870341301,
-0.027427807450294495,
0.00561866257339716,
-0.027191484346985817,
0.05772411450743675,
-0.004783000331372023,
0.02093060314655304,
0.03860155865550041,
-0.021186664700508118,
0.0019790970254689455,
0.012300882488489151,
0.0042311144061386585,
0.027540287002921104,
-0.016584450379014015,
0.03191005066037178,
0.0003820169949904084,
0.012504723854362965,
-0.002397840144112706,
-0.010849972255527973,
0.043929968029260635,
0.016580887138843536,
0.015599574893712997,
-0.0015922356396913528,
0.014170277863740921,
0.05667511001229286,
0.02527407370507717,
0.0686466172337532,
0.0359356589615345,
0.029668617993593216,
-0.05254408344626427,
-0.010794871486723423,
0.021877260878682137,
0.04187839850783348,
-0.017060566693544388,
0.022953899577260017,
-0.07572536170482635,
0.015395970083773136,
0.04753490537405014,
0.027839336544275284,
0.07260535657405853,
0.16374266147613525,
-0.038824718445539474,
0.01829395815730095,
0.009038119576871395,
0.029386159032583237,
-0.005732310004532337,
-0.017136240378022194,
0.0040259710513055325,
0.03487883880734444,
-0.01328282430768013,
-0.0024356937501579523,
-0.01895112916827202,
-0.11423691362142563,
0.02461387775838375,
-0.007580756209790707,
-0.013047153130173683,
0.012685147114098072,
-0.04766659066081047,
-0.007123070769011974,
0.007859233766794205,
0.0014232972171157598,
-0.014524332247674465,
0.03190852329134941,
0.011573726311326027,
0.01924271322786808,
-0.12774312496185303,
0.01467858999967575,
0.012803192250430584,
-0.022376636043190956,
0.051462672650814056,
0.047608643770217896,
0.03645869717001915,
-0.06638313829898834,
-0.0042917137034237385,
-0.055992089211940765,
0.012769120745360851,
0.02284531109035015,
0.018800372257828712,
-0.031410541385412216,
0.010739853605628014,
0.022974736988544464,
0.08392804116010666,
0.006698026787489653,
-0.011805403046309948,
-0.017971156165003777,
-0.04504924640059471,
-0.04306334629654884,
0.025698693469166756,
-0.009984074160456657,
0.017270231619477272,
0.018396079540252686,
0.02929656207561493,
0.03395448625087738,
0.03158336877822876,
0.023250998929142952,
0.05486651882529259,
0.002803536830469966,
0.03373104706406593,
-0.01652366667985916,
0.0031536801252514124,
0.012957845814526081,
0.01928381435573101,
0.019327078014612198,
0.036271411925554276,
0.04439208656549454,
-0.017231732606887817,
0.056214600801467896,
0.007722107693552971,
0.00005795467222924344,
-0.06942307204008102,
-0.0015165923396125436,
0.04708167538046837,
0.006437763571739197,
-0.0054942648857831955,
-0.01627185568213463,
0.062407754361629486,
0.015590902417898178,
0.06212564557790756,
0.008014698512852192,
-0.023861058056354523,
-0.03204720467329025,
0.016991056501865387,
-0.028171824291348457,
-0.027772367000579834,
0.007233691867440939,
0.01898624561727047,
0.01607966609299183,
-0.0159697737544775,
0.03071627765893936,
0.020364709198474884,
-0.000009900808436213993,
0.006153393536806107,
-0.010782738216221333,
0.005895949900150299,
-0.009680562652647495,
-0.02299153245985508,
0.016018828377127647,
-0.0002552477817516774,
-0.04727111756801605,
0.026958562433719635,
0.004849741701036692,
-0.05744583532214165,
0.046991556882858276,
0.03802197799086571,
0.0013179935049265623,
-0.007496880367398262,
0.00038749887607991695,
-0.02322487346827984,
-0.005972549319267273,
0.02828856185078621,
0.07069050520658493,
0.005173822399228811,
-0.019795287400484085,
0.00117774389218539,
0.008021176792681217,
-0.013902705162763596,
0.013225730508565903,
0.024092892184853554,
0.03751254454255104,
-0.006215983536094427,
0.02318687178194523,
0.033630967140197754,
0.03159641847014427,
-0.008327251300215721,
0.008914236910641193,
-0.037293702363967896,
0.010741757228970528,
-0.030314281582832336,
0.0030737502966076136,
-0.01714838482439518,
-0.044596634805202484,
-0.055448129773139954,
0.04063208028674126,
0.0439300574362278,
0.030597759410738945,
0.027607692405581474,
-0.020566698163747787,
-0.06025124341249466,
-0.0035803411155939102,
0.015294411219656467,
-0.030656274408102036,
0.05351153761148453,
0.020634695887565613,
-0.012095197103917599,
-0.018196268007159233,
-0.023728501051664352,
0.02765464223921299,
-0.00005831886301166378,
-0.044313788414001465,
0.010138235054910183,
-0.006559897679835558,
0.014970521442592144,
0.03834990784525871,
-0.009988878853619099,
0.028560711070895195,
-0.0970022901892662,
-0.019565153867006302,
0.012164545245468616,
-0.017886169254779816,
-0.04851653054356575,
-0.02110232599079609,
-0.024044744670391083,
-0.023475710302591324,
-0.025182168930768967,
0.005370379891246557,
0.042753055691719055,
-0.021066395565867424,
0.01650346629321575,
-0.04282710701227188,
0.09748335182666779,
-0.06405903398990631,
-0.029870562255382538,
-0.029994726181030273,
-0.007092890329658985,
-0.006188920699059963,
-0.014390131458640099,
0.004040404222905636,
0.027284802868962288,
-0.0005963823641650379,
-0.03710893541574478,
0.021969042718410492,
-0.032164160162210464,
0.00434320280328393,
-0.0327237993478775,
0.003850510809570551,
-0.056319572031497955,
-0.020008735358715057,
0.03044182062149048,
-0.05024823546409607,
-0.03651319071650505,
-0.01994958519935608,
0.010225408710539341,
-0.005021413788199425,
0.0013306202599778771,
0.011440295726060867,
0.01224188320338726,
-0.01972077041864395,
0.0004831640690099448,
-0.029077691957354546,
-0.01270364224910736,
0.02818656526505947,
0.035812877118587494,
-0.036434609442949295,
0.004607199225574732,
0.010827922262251377,
-0.042623717337846756,
-0.0034402122255414724,
0.03373332694172859,
0.033866193145513535,
-0.04755526781082153,
-0.023618046194314957,
-0.017827916890382767,
-0.0643710270524025,
-0.019641892984509468,
-0.027170971035957336,
-0.039501577615737915,
-0.04572682827711105,
0.021520355716347694,
-0.01823500357568264,
-0.056065358221530914,
-0.018999377265572548,
-0.019970716908574104,
-0.031914062798023224,
0.023655641824007034,
0.030281390994787216,
-0.03981615975499153,
0.06716659665107727,
0.0378781221807003,
0.002789517631754279,
0.02750670351088047,
-0.01136521901935339,
0.037994951009750366,
-0.006440811790525913,
-0.03740262985229492,
-0.024328771978616714,
-0.058332547545433044,
-0.036195140331983566,
0.02585507743060589,
0.020875340327620506,
-0.07477021962404251,
0.08127359300851822,
0.04085375368595123,
-0.0004038088663946837,
0.02716098167002201,
0.05912972614169121,
-0.04480244964361191,
-0.04960177466273308,
0.007790298666805029,
0.03291499614715576,
0.02521609514951706,
0.014468318782746792,
0.05205950886011124,
-0.008743779733777046,
-0.0015213595470413566,
0.01365578081458807,
-0.01942901872098446,
-0.02124760113656521,
0.02150719240307808,
-0.026346178725361824,
0.0014063536655157804,
-0.052530355751514435,
-0.02963116765022278,
0.041904233396053314,
0.009857038967311382,
0.0484531931579113,
0.010104863904416561,
-0.057339221239089966,
-0.009208791889250278,
-0.015444704331457615,
0.021661648526787758,
-0.008671372197568417,
-0.007766366936266422,
0.016281316056847572,
0.005631044507026672,
0.07099148631095886,
0.03842903673648834,
0.022636916488409042,
-0.003678428241983056,
0.005383706651628017,
-0.025962600484490395,
-0.005087489262223244,
-0.005688389763236046,
0.03136814013123512,
0.07613496482372284,
-0.012120254337787628,
0.01903400383889675,
-0.016811156645417213,
0.013498188927769661,
0.014543058350682259,
0.009801188483834267,
0.037417761981487274,
-0.03618685528635979,
0.02932725101709366,
0.04314010217785835,
0.01146877184510231,
0.03034946694970131,
-0.02500186860561371,
-0.0005097275134176016,
-0.0632336363196373,
-0.013198424130678177,
-0.01625971868634224,
0.04697185754776001,
-0.00026300622266717255,
0.027058877050876617,
-0.023531273007392883,
0.014768099412322044,
-0.010442321188747883,
-0.019814932718873024,
0.04438798129558563,
0.021784182637929916,
0.03849693387746811,
-0.0034787841141223907,
-0.02799251675605774,
-0.021706419065594673,
-0.003714327234774828,
-0.03869409114122391,
-0.006372272968292236,
0.01944609358906746,
0.04606267437338829,
-0.00389844854362309,
0.01120308879762888,
-0.043485578149557114,
0.00934747513383627,
-0.0448622927069664,
-0.03494183346629143,
-0.024936530739068985,
-0.01981888711452484,
0.010774209164083004,
-0.002350766211748123,
0.01197317149490118,
-0.035857755690813065,
0.025327589362859726,
0.025107353925704956,
0.041879694908857346,
0.035885039716959,
0.06750016659498215,
0.03714589774608612,
-0.01968942955136299,
-0.003490712959319353,
0.032277751713991165,
0.016376536339521408,
0.01275288313627243,
0.014070945791900158,
-0.11838260293006897,
0.12550801038742065,
-0.057851362973451614,
-0.024356473237276077,
-0.005076088942587376,
0.048580631613731384,
-0.05757606029510498
] |
1
L’article 12 du code général des impôts (CGI) prévoit que l’impôt sur
le revenu est dû chaque année à raison des bénéfices ou revenus que le contribuable réalise ou dont il dispose au cours de la même année.
10
La perception de revenus exceptionnels compte tenu du montant habituel de revenus perçus, ou la
perception de revenus qui a été différée du fait de circonstances indépendantes de la volonté du contribuable, peut entraîner une imposition dans des tranches du barème dont le taux est supérieur à
celui habituellement supporté par le contribuable.
20
Afin d’éviter que la progressivité du barème de l’impôt sur le revenu n’aboutisse à soumettre à
une imposition excessive ces revenus, l’article 163-0 A du CGI prévoit un système particulier d’imposition, le système du
quotient. Celui-ci consiste, après avoir calculé l’impôt d’après le barème progressif sur le revenu net global « ordinaire » imposable du contribuable, à calculer l’impôt par l’application du même
barème au total formé par le revenu net global « ordinaire » imposable et une fraction du revenu exceptionnel ou différé. La différence entre ces deux résultats est multipliée par le coefficient
utilisé (diviseur) pour calculer cette fraction, et cette somme est additionnée aux droits simples calculés sur le seul revenu net global « ordinaire » imposable.
30
Pour les revenus exceptionnels, l’imposition s’effectue en retenant un coefficient unique de
quatre.
Pour les revenus différés, le coefficient est toujours égal au nombre d’années civiles
correspondant aux échéances normales de versement du revenu augmenté de un.
I. Revenus exceptionnels
A. Définition des revenus exceptionnels
40
L’option pour certaines modalités spécifiques d’imposition est exclusive de la possibilité
d’imposer les revenus ainsi taxés selon le régime du quotient
(CGI, art. 163 A, I et
CGI, art. 163 bis C, II).
D’une manière générale, le revenu doit être exceptionnel à la fois par sa nature et son
montant. Cette deuxième condition n’est toutefois pas exigée dans certaines situations limitativement énumérées (cf. I-A-2-b § 150 à 170 ).
Pour être éligible au système du quotient, le revenu exceptionnel doit, conformément au III de
l’article 163-0 A
du CGI, être imposé d’après le barème progressif prévu à l’article
197 du CGI.
1. Revenu exceptionnel par sa nature
50
On entend par revenu exceptionnel, au sens de
l’article 163-0 A du CGI, un revenu qui, par nature, n’est pas susceptible d’être recueilli annuellement.
Dès lors, un revenu réalisé dans le cadre normal de l’activité professionnelle n’est pas
susceptible d’être qualifié d’exceptionnel, même si cette activité produit des revenus dont le montant varie fortement d’une année sur l’autre.
Ainsi, revêt un caractère exceptionnel un revenu dénué de tout lien avec l’activité
habituelle de l’intéressé (CE, arrêt du 5
décembre 2001, n° 214532) ou un revenu qui, tout en étant recueilli dans le cadre de la profession, l’est dans des conditions dérogatoires à l’exercice de celle ci
(CE, arrêt du 12 octobre 1994 n°128402).
a. Revenus constituant des revenus exceptionnels par leur nature
60
Le Ministre du budget,des comptes publics et de la fonction publique a pris position dans le
cadre du rescrit n° 2010/45.
RES n° 2010/45 (FP) du 20 juillet 2010 : Régime au regard de l'impôt sur le revenu et
des prélèvements sociaux du dénouement d'un plan d'épargne retraite populaire (PERP) sous forme d'un versement forfaitaire unique (cas des rentes de faible montant).
Question : Quel est le régime au regard de l'impôt sur le revenu et des
prélèvements sociaux du dénouement d'un plan d'épargne retraite populaire (PERP) sous forme d'un versement forfaitaire unique en lieu et place d'une rente viagère de faible montant ?
Réponse : Un PERP se dénoue en principe sous la forme d'une rente viagère, à
l'exception notamment du cas où les rentes à verser étant d'un montant trop faible, l'établissement financier procède à la liquidation des droits acquis sous forme d'un versement forfaitaire unique,
conformément à l'article A.160-2 du code des assurances.
Ce versement ne modifie cependant pas la nature de rente des sommes versées.
Ainsi, conformément aux dispositions de l'article 12 du code général des impôts (CGI) selon
lequel l'impôt est dû chaque année à raison des revenus perçus au cours de cette même année, les droits acquis au titre d'un PERP liquidés sous forme d'un versement unique sont imposables pour leur
montant total selon les règles de droit commun des pensions et retraites, au titre de l'année de la perception des sommes.
Le système du quotient prévu au I de l'article 163-0 A du CGI, applicable aux revenus
exceptionnels, a vocation à s'appliquer aux pensions de retraite de faible montant perçues sous la forme d'un versement forfaitaire unique dans le cadre d'un PERP, et ce, à titre dérogatoire, quel que
soit leur montant.
L'ensemble des rentes viagères ou temporaires servies au dénouement du PERP est assujetti aux
prélèvements sociaux dans les conditions et aux taux applicables aux revenus de remplacement. Le versement exceptionnel des rentes sous forme de capital ne déroge pas à cette règle. Ces revenus sont
ainsi soumis à la contribution sociale généralisée (CSG) au taux de 6,6 % depuis le 1er janvier 2005, au lieu du taux de 7,5 % applicable aux revenus d'activité, ainsi qu'à la contribution pour le
remboursement de la dette sociale (CRDS) au taux de 0,5 %. Toutefois, les retraités disposant de faibles ressources, c'est-à-dire ceux dont le revenu fiscal de référence de l'avant-dernière année
(2008 pour la CSG et la CRDS dues au titre de 2010) ne dépasse pas le montant maximal fixé au I de l'article 1417 du CGI pour avoir droit à une exonération de taxe d'habitation, soit, pour 2010, 9 837
€ majorés de 2 627 € par demi part supplémentaire, sont exonérés de la CSG et de la CRDS. Ceux qui ne remplissent pas cette condition de ressources mais dont le montant d'impôt sur le revenu de
l'année précédente est inférieur à 61 € sont passibles sur leurs pensions de la CSG au taux réduit de 3,8 %, dont le montant est intégralement déductible du revenu imposable, tout en restant
assujettis à la CRDS au taux normal.
65
Le reversement des cotisations d'assurance vieillesse aux assurés justifiant d'une faible
durée d'assurance prévue par
l'article
L. 161-22-2 du code de la sécurité sociale.
1° Revenus exceptionnels dans la catégorie des traitements et salaires
70
Constituent notamment des revenus exceptionnels dans la catégorie des traitements et salaires
:
- une gratification supplémentaire perçue par un salarié pour services exceptionnels ;
- des indemnités, allocations et primes versées par les employeurs à leurs salariés en vue de les
dédommager des contraintes inhérentes à l'exercice de leur activité professionnelle et, notamment, des désagréments et sujétions résultant d'un changement de résidence
(RM Millon n°43365 , JO, AN du 30 avril 1984, p. 2055) ;
- les primes de départ volontaire perçues par les salariés lorsqu'ils quittent l'entreprise
sans faire l'objet d’un licenciement, d’une mise à la retraite ou en préretraite ;
- la fraction imposable de l'indemnité de licenciement ou de l’indemnité de rupture
conventionnelle prévue à l’article L.1237-13 du code du travail ;
- les allocations servies aux salariés privés d'emploi qui créent ou reprennent une entreprise
industrielle, commerciale, artisanale ou agricole ou une activité libérale, soit à titre individuel, soit dans le cadre d'une société, quelle qu'en soit la forme juridique et dont ils exercent
effectivement le contrôle. Il est souligné que ces allocations présentent le caractère de traitements et salaires même si certains bénéficiaires les investissent dans l'entreprise qu'ils créent.
2° Revenus exceptionnels dans la catégorie des bénéfices industriels et commerciaux
80
Constituent des revenus exceptionnels dans la catégorie des bénéfices industriels et
commerciaux :
- la plus-value de cession d'un fonds de commerce ;
- le montant des taxes sur le chiffre d'affaires remboursées à un commerçant à la suite d'une
instance contentieuse portant sur une période de plusieurs années ;
- une commission perçue à la suite d'une opération occasionnelle, en l'occurrence la vente
d'immeubles, réalisée par un contribuable exerçant la profession de démarcheur et d'intermédiaire pour la vente de voitures automobiles d'occasion
(CE, arrêt du 26 juin 1968 n° 71575) ;
- un droit d'entrée perçu par une société en nom collectif ayant une activité principale de nature
commerciale qui donne à bail accessoirement un immeuble commercial nu dont elle est propriétaire (RM Gaillard n° 36595, JO,
AN du 13 août 1977, p. 5117) ;
- les remboursements que les assureurs sont amenés à effectuer au titre d'une assurance-vie
contractée par certains commerçants ou industriels, lors de l'achat à crédit de matériel d'exploitation faisant partie de leur actif professionnel et destinée à couvrir leur dette en cas de décès.
3° Revenus exceptionnels dans la catégorie des revenus de capitaux mobiliers
90
Constituent des revenus exceptionnels dans la catégorie des revenus de capitaux mobiliers :
- le revenu résultant de la distribution par une société de capitaux des titres qu'elle
détient en portefeuille ;
- la distribution de réserves régulièrement constituées par une délibération de l’assemblée
générale et qui ne procéderait pas d’un abus de droit
(CE, arrêt du 4 novembre 1990, n° 64822).
4° Revenus exceptionnels dans la catégorie des bénéfices non commerciaux
100
Constituent des revenus exceptionnels dans la catégorie des bénéfices non commerciaux :
- le montant des créances acquises et non encore recouvrées figurant dans la déclaration de
cessation souscrite par un officier ministériel conformément aux dispositions de l'article 202 du CGI ;
- les droits d'auteurs perçus à la suite de l'attribution d'un prix littéraire
(CE, arrêt du 31 juillet 1992 n° 67321).
5° Revenus exceptionnels dans la catégorie des revenus fonciers
110
Constituent des revenus exceptionnels dans la catégorie des revenus fonciers :
- l'indemnité de « pas-de-porte » perçue par un propriétaire : cette indemnité s'analyse
comme un supplément de loyer perçu d'avance mais elle n'en a pas moins le caractère d'un revenu exceptionnel (CE, arrêt du 24 octobre 1963, n° 57313) ;
- le supplément de loyer résultant de l'attribution gratuite en fin de bail des
aménagements effectués par le preneur (CE,
arrêt du 3 mai 1989 n° 86262).
b. Revenus ne constituant pas des revenus exceptionnels par leur nature
120
Ne sont pas considérés comme présentant le caractère de revenus exceptionnels :
- le salaire versé durant la période du préavis (ou délai-congé) : ce salaire est normalement
imposable au titre de l'année au cours de laquelle il a été payé (cf. toutefois CGI, art. 163 quinquies) ;
- les profits de constructions
(CE, arrêt du 28 mai 2001 n°216312) ;
- l’abandon de créance consenti par un établissement financier à un lotisseur suite à la
négociation d’emprunts dès lors qu’une telle négociation visant la réduction de charges financières, qui sont habituellement exposées pour l’engagement d’opérations de lotissement, procède de
l’exercice normal de l’activité de lotisseur afin d’en maîtriser les coûts
(CAA Bordeaux, arrêt du 21 mai 2002 n°
99BX00248) ;
- distribution de report à nouveau : le report à nouveau correspond à une partie des
bénéfices que les associés décident de laisser en instance d’affectation jusqu’à la prochaine décision collective ; alors même qu’il comprendrait des profits des années antérieures, il conserve, de ce
fait le caractère de revenu susceptible d’être recueilli annuellement. Dès lors, la qualification de revenus exceptionnels est écartée pour la distribution de bénéfices maintenus en tant que report à
nouveau (CE, arrêt du 5 mars 1993 n°
76566) ;
- les droits inscrits sur un compte épargne-temps (CET) qui donnent lieu à une indemnisation
monétaire en application de la loi n°
2008-789 du 20 août 2008 portant
rénovation de la démocratie sociale et réforme du temps de travail ou du
décret
n° 2008-455 du 14 mai 2008 relatif aux modalités d'indemnisation des jours accumulés sur le compte épargne-temps des personnels médicaux, pharmaceutiques et odontologiques des établissements publics
de santé,
- les bénéfices afférents à un exercice de plus de douze mois, imposables en totalité au
titre de l'année de la clôture de l'exercice (CE, arrêt du 25 avril 1947, n° 86237) ;
- une provision devenue sans objet au cours d'un exercice ultérieur et rapportée aux
résultats dudit exercice, conformément aux dispositions du 5° du 1 de l'article 39 du CGI (CE, arrêt du 13 juillet 1963 n° 55624) ;
- les revenus d'un contribuable taxé d'office à défaut de précisions sur leur origine
(CE, arrêt du 4 avril 1979 n° 07321) ;
- les profits de lotissement réalisés par un contribuable dès lors que les opérations
effectuées caractérisent l'activité d'un marchand de biens
(CE, arrêt du 24 octobre 1979 n° 06641) ;
- les profits réalisés par une personne à l'occasion du lotissement d'un terrain
précédemment acquis à cette fin car ils sont le résultat normal de l'activité à caractère industriel et commercial ainsi entreprise
(CE arrêt du 17 février 1982 n° 26380) ;
- les profits de construction réalisés par les associés d'une société civile immobilière de
construction vente relevant de l'article 239 ter du CGI, s'ils constituent le résultat normal d'une activité de caractère professionnel exercée par le contribuable et n'ont pas pour origine une simple
opération de placement de capitaux (CE, arrêt
du 4 mars 1987 n° 59067) ;
- une commission correspondant à une opération faisant l'objet de la profession du
contribuable qui est le résultat normal de son activité et ne peut, dès lors, malgré l'importance de son montant, être regardée comme un revenu exceptionnel
(CE, arrêt du 19 octobre 1983 n°36160)
également en ce sens la
RM Bayard, JO AN du 14 juillet 1986, p. 2098) ;
- les produits de bons de caisse versés par convention à la date de remboursement du
capital (CE arrêt du 4 mars 1987 n°
59067) ;
- les gains réalisés par un particulier dans le cadre de la gestion d'un portefeuille de valeurs
mobilières (RM du Luart, n° 14463, JO Sénat du 27 juin 1991, p. 1323).
130
Le ministre du Budget, des comptes publics et de la fonction publique a pris position dans le
cadre du rescrit n° 2010/07.
RES n° 2010/07 (FP) publié le 23 février 2010 : Régime fiscal de la monétisation des
jours accumulés sur le compte épargne-temps
Question : Les droits inscrits sur un compte épargne temps, qui donnent lieu à
une indemnisation monétaire (monétisation), en application de la
loi
n° 2008-789 du 20 août 2008 ou du
décret n°2008-455 du 14 mai
2008, ouvrent-ils droit au système du quotient (art. 163-0 A du CGI) ou à celui de l'étalement (art. 163 bis A du CGI) ?
Réponse : Les salaires perçus en contrepartie de droits affectés sur un CET ne
remplissent pas les conditions prévues par l'article 163-0 A du code général des impôts (CGI).
En effet, un revenu exceptionnel au sens de cet article est un revenu qui, par sa nature, n'est
pas susceptible d'être recueilli annuellement. Les revenus perçus dans le cadre normal de l'activité professionnelle ne sont pas susceptibles d'être qualifiés d'exceptionnels, même si leur montant
varie fortement d'une année sur l'autre.
Par suite, les sommes issues de la monétisation de droits inscrits sur un CET, qui sont, par
nature, des revenus salariaux ordinaires ne peuvent être qualifiés de revenus exceptionnels. Ils ne peuvent davantage être qualifiés de revenus différés dès lors que la monétisation des droits
affectés sur un CET dépend de la volonté du salarié.
Le système du quotient n'est donc pas applicable à l'indemnisation des jours accumulés sur le
CET, en particulier par les agents de la fonction publique hospitalière, les personnels médicaux, pharmaceutiques et odontologiques des établissements publics de santé, ou par les salariés du secteur
privé.
En revanche et conformément au I de l'article 163 A du CGI, peuvent, par exception, bénéficier du
régime de l'étalement prévu à cet article, les droits inscrits sur un CET qui sont utilisés pour alimenter un plan d'épargne collectif (PERCO) défini aux articles L.3334-1 du code du travail à L
3334-16 du code du travail ou un plan d'épargne entreprise (PEE), dans les conditions prévues au troisième alinéa de l'article L. 3332-10 du code [du travail].
2. Revenu exceptionnel par son montant
a. Principe
140
Pour bénéficier des dispositions de
l’article 163-0 A du CGI, le revenu doit également être exceptionnel par son montant. Tel est le cas lorsque ce revenu
dépasse la moyenne des revenus nets d’après lesquels le contribuable a été soumis à l’impôt au titre des trois années précédant celles de la perception dudit revenu.
Le revenu exceptionnel à retenir dans le premier terme de la comparaison s’entend du revenu
mis à la disposition du contribuable, soit, par exemple, dans le cas des traitements et salaires, avant application de la déduction de 10 % au titre des frais professionnels. Lorsque les revenus des
années antérieures comprennent des sommes imposées selon un système de quotient, c’est le montant total des revenus nets qui est à prendre en considération.
b. Exceptions
150
Conformément aux dispositions de
l’article 163-0 A du CGI, certains revenus exceptionnels par leur nature peuvent bénéficier du système du quotient quel que
soit leur montant. Il en est ainsi :
- des primes de départ volontaire : il s’agit de primes, indemnités ou allocations versées par
l’employeur au salarié lorsque ce dernier quitte l’entreprise sans faire l’objet d’une mesure de licenciement, d’une mise à la retraite ou en préretraite (second alinéa du I de l’article 163-0 A du
CGI) ;
- des sommes reçues par les bailleurs de biens ruraux au titre d'avances sur les fermages pour
les baux conclus à l'occasion de l'installation d'un jeune agriculteur bénéficiant de la dotation d'installation aux jeunes agriculteurs ou d'un prêt à moyen terme spécial (second alinéa du I de
l’article 163-0 A du CGI) ;
- des primes ou indemnités versées à titre exceptionnel aux salariés lors d’un changement de
lieu de travail impliquant un transfert du domicile ou de la résidence (second alinéa du I de l’article 163-0 A du CGI).
160
Des dispositifs législatifs prévoient expressément l’application du régime du quotient pour
certains revenus indépendamment de leur montant.
Tel est notamment le cas des dispositifs suivants :
- en cas de cession d’immeubles ou de titres dans les quatorze années suivant celle de leur
remise comme prix d’un bail à construction dans les conditions prévues au premier alinéa de l’article L.251-5
du code de la construction et de l’habitation, le cédant peut demander que la partie non encore taxée et rattachée aux revenus de l’année ou de l’exercice de la cession soit imposée comme un
revenu exceptionnel (CGI, art. 33 ter) ;
- les exploitants agricoles soumis à un régime réel d’imposition peuvent, sur option, rattacher un revenu exceptionnel
par fractions égales aux résultats de l’exercice de sa réalisation et des six exercices suivants. Le régime du quotient est applicable au titre de chacun de ces exercices quel que soit le montant de
la fraction bénéficiant de ce dispositif d’étalement.
Ainsi, par dérogation à la règle générale prévue à
l’article 163-0 A du CGI, le régime du quotient s’applique même si les fractions annuelles n’excèdent pas la moyenne des
revenus nets d’après lesquels le contribuable a été soumis à l’impôt sur le revenu au titre des trois années précédant celle de leur rattachement
(CGI, art. 75-0 A du CGI).
170
Enfin, il est également admis que des revenus exceptionnels puissent bénéficier de
l’imposition au quotient quel que soit leur montant. Tel est le cas notamment pour :
- la fraction imposable des indemnités de licenciement, de mise à la retraite, de départ à la
retraite ou en préretraite ;
- les allocations pour congé de conversion capitalisées et versées en une seule fois ;
- la fraction imposable des indemnités spécifiques de rupture conventionnelle prévues à
l’article L.1237-13 du code du travail ;
- le versement forfaitaire unique au titre d’une pension de vieillesse d’un faible montant
(supprimé à compter du 1er janvier 2016 sauf pour les assurés ayant déjà liquidé une de leurs pensions avant cette date, BOI-RSA-PENS-10-10-10-20 au I-B-2 §
105)
B. Modalités de calcul applicables aux revenus exceptionnels
180
Le diviseur est toujours égal à quatre pour l’imposition des revenus exceptionnels.
Remarque : Afin de ne pas exclure des dispositifs de dégrèvements et
d'exonérations prévus, des contribuables dont les revenus excèdent les limites du seul fait de la perception de revenus exceptionnels ou différés, le revenu fiscal de référence est majoré de la seule
fraction du revenu retenue pour l'application du régime du quotient (1° du IV de
l'article
1417 du CGI).
II. Revenus différés
A. Définition des revenus différés
190
Les revenus différés sont les revenus dont le contribuable, par suite de circonstances
indépendantes de sa volonté, a eu la disposition au cours d’une année mais qui, par leur date normale d’échéance, se rapportent à une ou plusieurs années antérieures.
Par échéance « normale », on entend la date à laquelle le revenu aurait dû être perçu ou
être disponible pour le contribuable en raison de la réalisation du fait générateur du revenu.
A titre d’illustration, des rappels de salaires, de traitements ou de pensions ou des
arriérés de loyers constituent des revenus différés.
200
En revanche, le décalage du versement d’une prime dite « de fin d’année » ou de « solde au
titre de l’année précédente » au début de l’année suivante ne confère pas au revenu concerné la nature d’un revenu dont l’échéance a été différée. Ces compléments de revenus sont imposables au titre
de l’année où ils sont effectivement mis à la disposition de leurs bénéficiaires (quelle que soit la date de l’ordonnancement en ce qui concerne les traitements publics).
210
Sont également considérés comme des revenus différés pouvant bénéficier à ce titre du régime
spécifique d’imposition prévu à l’article 163-0 A du CGI, les indemnités versées en réparation d’un préjudice consistant en
la perte d’un revenu normalement imposable ou en la perte d’une chance de réaliser un revenu.
220
Constituent ainsi des revenus différés susceptibles d’être imposés selon le système du
quotient au titre des revenus différés :
- l’indemnité perçue par un salarié en réparation du caractère insuffisant des cotisations
versées au régime d’assurance chômage par son employeur ;les arriérés de loyers perçus par un propriétaire à la suite d’une décision de justice ;
- ou encore l’indemnité versée aux titulaires d’options sur titres afin de compenser la
perte du bénéfice de ces options.
230
Le rescrit du 14 février 2006 paru sous la référence n° 2006/19 précise ce point :
RES n ° 2006/19 (FP) publié le 14 février 2006 : Dispositifs d'actionnariat salarié.
OPA et retrait obligatoire. Indemnité perçue par les salariés en compensation de la perte du bénéfice de leurs options sur titres.
Question : Quel est le régime fiscal de l'indemnité perçue par les salariés
résidents en France en compensation de la perte du bénéfice de leurs options sur titres de la société X suite à l'offre publique d'achat (OPA) suivie d'une procédure de retrait obligatoire dont elle a
fait l'objet ?
Réponse : L'indemnité versée aux bénéficiaires d'options sur titres, qui a
pour objet de compenser le non-exercice par les intéressés d'un droit qui leur a été accordé en considération de leur qualité de salarié ou de mandataire social, selon le cas, a le caractère d'un
complément de rémunération passible comme tel de l'impôt sur le revenu dans la catégorie des traitements et salaires.
Dès lors que le versement de l'indemnité retire tout caractère aléatoire à l'opération de levée
d'option, dans la mesure où il supprime tout risque d'investisseur quant à l'évolution des cours, l'imposition de l'indemnité selon le régime des plus-values de cession de valeurs mobilières ne peut
être retenue.
Au demeurant cette analyse est conforme au principe général selon lequel toute somme qui trouve
sa source dans le contrat de travail ou le mandat social a la nature d'une rémunération, qu'elle soit versée par l'employeur ou pour son compte.
Cette analyse est indépendante du respect ou non du délai d'indisponibilité mentionné au I de
l'article 163 bis C du code général des impôts, qui fixe le régime d'imposition de l'avantage constaté lors de l'exercice effectif de l'option.
En d'autres termes, l'indemnité, qu'elle soit versée aux optionnaires avant ou après
l'expiration du délai d'indisponibilité fiscale, doit être soumise au barème progressif de l'impôt sur le revenu, selon le régime des traitements et salaires.
240
Aucune condition de montant n’est exigée pour que le revenu différé puisse être imposé selon
le système du quotient.
Pour être éligible au système du quotient, le revenu différé doit, conformément au III de
l’article 163-0 A du CGI, être imposé d’après le barème progressif
prévu à l’article 197 du CGI.
B. Modalités de calcul applicables aux revenus différés
250
L’article 163-0 A du
CGI prévoit que l’imposition du revenu différé est calculé :
- en divisant son montant par un coefficient égal au nombre d'années civiles correspondant
aux échéances normales de versement augmenté de un ;
- en ajoutant au revenu net global imposable le quotient ainsi déterminé ;
- puis en multipliant par ce même coefficient la cotisation supplémentaire ainsi obtenue.
260
Le nombre d’années écoulées entre la date à laquelle le revenu aurait dû être perçu et la
date où il l’a été effectivement est donc sans incidence. Ainsi, l’imposition d’un revenu différé perçu en N et correspondant à une seule échéance normale antérieure sera déterminée avec un diviseur
égal à 2, que l’année au titre de laquelle il aurait du être perçu soit l’année N - 1, N - 2 ou toute autre année antérieure.
270
L’année correspondant à l’échéance normale de versement est comptée pour un : le diviseur
est alors égal à 2 (1 au titre de l’année civile correspondant à l’échéance normale de versement du revenu différé + 1).
Exemple 1: un contribuable salarié perçoit en N + 3 des arriérés de salaires
relatifs aux mois d’août, septembre, octobre N.
L’année civile N correspond aux échéances normales de versement (août, septembre, octobre) des
salaires différés. Une année civile est retenue.
Le coefficient diviseur/multiplicateur est égal à 2 (l’année civile correspondant à l’échéance
normale de versement des salaires différés + 1).
280
Le diviseur est égal au nombre d’années civiles correspondant aux échéances normales de
versement du revenu différé augmenté de un.
Exemple 2 : Soit un contribuable salarié qui perçoit un salaire annuel de 35
000 € en N + 4 et des arriérés de loyers de 6 000 € correspondant à des loyers non perçus en N et N + 1.
Les années civiles N et N + 1 correspondent aux échéances normales de versement des revenus
différés. Deux années civiles sont retenues.
Le diviseur est égal à 3 (soit 2 années civiles correspondant aux échéances normales de
versement des arriérés de loyers +1).
Exemple 3 : Soit un couple marié avec un enfant majeur chargé de famille
rattaché, qui déclare un salaire brut annuel de 45 000 € en N + 8 pour l’épouse, un bénéfice industriel et commercial net de 100 000 € (avec adhésion à un centre de gestion agréé) pour l’époux et des
arriérés de loyers de 40 000 € correspondant à des loyers afférents aux périodes suivantes (octobre, novembre N) ; (avril, mai, juin N + 2) ;(mars N + 3) ;(avril, mai, juin, juillet N + 4) ;(mars,
avril N + 5), soit 5 années civiles (N, N + 2, N + 3, N + 4 et N + 5) correspondant aux échéances normales de versement des loyers.
Le diviseur est égal à 6 (soit 5 années civiles correspondant aux échéances normales de
versement des loyers +1).
C. Cas de la reconstitution de carrière de certains fonctionnaires ayant servi en Afrique du Nord
290
Les sommes perçues en application des
articles
9 et 11 de la loi n° 82-1021 du 3 décembre 1982 relative au règlement de certaines situations résultant des événements d'Afrique du Nord, de la guerre d'Indochine ou de la Seconde Guerre mondiale
constituent des revenus différés par nature. Elles sont imposées dans les conditions de droit commun.
Le diviseur applicable est donc égal au nombre d’années ayant donné lieu au reclassement
augmenté de un.
Cette mesure vise les rappels de traitement ou de pension versés au titre de leur
reconstitution de carrière à certains fonctionnaires ayant servi en Afrique du Nord.
III. Modalités d’application du système du quotient
300
L’application du système du quotient aux revenus exceptionnels ou différés se décompose en
plusieurs étapes. Il est donc nécessaire de déterminer :
- le revenu net catégoriel, à répartir entre le revenu « ordinaire » et le revenu soumis au
quotient ;
- le montant du revenu net global imposable ;
- le coefficient qui servira à la division du revenu soumis au système du quotient puis à la
multiplication de l’impôt supplémentaire.
A. Détermination du revenu catégoriel net
310
Le revenu à prendre en compte pour l'établissement de l'impôt est un revenu net déterminé,
l'année de sa réalisation, selon les règles propres à la catégorie à laquelle il appartient.
Lorsqu'une même catégorie de revenu est constituée par des revenus « ordinaires » et des
revenus à imposer selon le système du quotient, il est d'abord procédé au calcul du revenu total net de la catégorie. Ce résultat est ensuite ventilé au prorata des revenus nets de frais
professionnels pour obtenir le revenu catégoriel net « ordinaire » et le revenu catégoriel net à taxer selon le système du quotient.
Lorsque le revenu « ordinaire » est constitué par un déficit, celui-ci s'impute sur le
montant du revenu exceptionnel avant l'application du système du quotient. En effet, lorsqu'une même catégorie de revenus est constituée de revenus « ordinaires » et de revenus imposables selon le
système du quotient, il est préalablement procédé au calcul du revenu total net de la catégorie pour déterminer le montant du revenu bénéficiant de ce système.
Le calcul du revenu catégoriel total et sa ventilation sont nécessaires pour prendre en
compte de manière équitable les abattements (10 % dans le cas des salaires) et leurs plafonnements éventuels.
320
Exemple : Un contribuable célibataire déclare au titre de l'année N+8, un
salaire « ordinaire » de 80 000 € et un rappel de salaire de 150 000 € au titre d'une année antérieure. Il demande l’application du quotient pour le rappel :
Salaire ordinaire
Salaire différé
Salaires répartis selon leur nature
80 000,00 €
150 000,00 €
Déduction forfaitaire de 10 %, plafonnée à 13 948 € (revenus 2009), répartie au prorata
4 851,00 €
9 097,00 €
Salaires nets de frais professionnels
75 149,00 €
140 903,00 €
Soit un revenu catégoriel net de 216 052 €.
B. Détermination du revenu global net imposable
330
Dans le cas où le contribuable bénéficierait de déductions du revenu global, peuvent être
déduits du total des revenus nets catégoriels, dans l'ordre suivant :
- les déficits globaux antérieurs reportables sur le revenu global ;
- la fraction déductible de CSG sur les revenus du patrimoine
(CGI, art. 154 quinquies) ;
- les charges déductibles du revenu global de l'année considérée, telles que les pensions
alimentaires par exemple
(CGI,
art. 156, II) ;
- les abattements prévus en faveur des personnes âgées ou invalides
(CGI,
art. 157 bis) ;
- les abattements accordés au titre du rattachement des enfants majeurs
(CGI,
art. 196 B).
Ces déductions sont opérées dans l'ordre indiqué ci-dessus, en priorité sur la masse des
revenus nets catégoriels « ordinaires ».
Si cette imputation n'est pas suffisante, le solde est à imputer sur la masse des revenus
nets catégoriels à imposer selon le système du quotient. Cette imputation se fait sur le montant total de revenus et non sur le seul quotient.
Lorsqu'il y a plusieurs revenus à imposer selon le système du quotient, l'imputation est
faite au prorata de leur montant net.
340
Exemple : Les données de l'exemple 3 du II-B § 280 sont
reprises avec de nouvelles hypothèses. Le couple marié peut déduire des charges relatives aux monuments historiques ne procurant pas de recettes et ouverts à la visite pour un montant de 148 500 € au
titre de l’imposition des revenus de l’année N + 8. Par ailleurs, il a également constaté un salaire différé de 10 000 € après abattement de 10 % (diviseur de 2) et des arriérés de loyers de 40 000 €
(diviseur de 6).
Les revenus nets catégoriels ordinaires et différés s’établissent comme suit :
- Revenus ordinaires :
Les traitements et salaires nets sont égaux à 40 500 € (45 000 – 4 500) après déduction de 10 %
pour frais
professionnels (CGI,
art. 83, 3°) ;
Le bénéfice industriel et commercial net s’établit à 100 000 €, soit un revenu net ordinaire de
140 500 €.
Les charges relatives aux monuments historiques sont déduites du revenu net ordinaire, à
concurrence de son montant, soit 140 500 €.
Le revenu net global « ordinaire » imposable est donc égal à 0. Le solde de charges non
imputées est donc de 8 000 € (soit : 148 500 – 140 500).
- Revenus différés
Les revenus différés sont de 40 000 € au titre des arriérés de loyers et de 10 000 € au titre
des rappels de salaires, soit 50.000 €.
Le solde de charges est imputé, à hauteur de 8 000 €, sur les revenus nets catégoriels à
imposer selon le système du quotient (50 000 €), au prorata de leur montant.
Soit un revenu net imposable de 42 000 € (0 + 42 000), constitué de 8 400 € de salaires
différés ((42 000*10 000)/50 000) relevant d’un diviseur de 2 et de 33 600 € d’arriérés de loyers ((42 000*40 000)/50 000) relevant d’un diviseur de 6.
C. Calcul de l'impôt
350
Le système du quotient consiste à déterminer les droits simples résultant de l'application
du barème progressif en quatre étapes :
- calcul des droits simples résultant de l'application du barème progressif au seul revenu
net global « ordinaire » imposable (DS1) ;
- calcul des droits simples par application du même barème au total formé par le revenu net global « ordinaire »
imposable et la fraction appropriée (quotient) bénéficiant du système du quotient (DS2) ;
- calcul de la différence entre les deux résultats précédents et multiplication par le diviseur utilisé pour calculer
le quotient (DS2 - DS1) × N = DS3 ;
- addition de la somme ainsi obtenue et des droits simples calculés sur le seul revenu net global « ordinaire »
imposable : DS1 + DS3.
360
Exemple : Les données de l'exemple 3 du II-B § 280
sont reprises avec de nouvelles hypothèses (sans les hypothèses évoquées au III-B § 340).
1ère étape : calcul des droits simples résultant de l’application du barème
progressif au seul revenu net global imposable dit « ordinaire » (DS1).
Droits simples sur le revenu net global « ordinaire » imposable, à savoir 128 994 €, soit
27 730 €.
2ème étape : calcul des droits simples par application du même barème progressif
au total formé par le revenu net global « ordinaire » imposable et la fraction appropriée (quotient) bénéficiant du système du quotient (DS2).
Les arriérés de loyers sont relatifs à cinq années civiles non consécutives correspondant
aux échéances normales de versement des loyers (N, N + 2, N + 3, N + 4, N + 5). Le coefficient diviseur/multiplicateur est égal à 6 (5 années + 1).
Les droits simples correspondant à ce revenu, soit 135 661 € [128 994 + (40 000 / 6)],
s’établissent à 29 730 €.
3ème étape : calcul des droits simples sur la différence entre les deux résultats
précédents et la multiplication par le coefficient multiplicateur-diviseur (DS3).
Les droits simples afférents à cette opération s’élèvent à 12 000 €, soit (29 730 € – 27 730
€) * 6.
4ème étape : addition des droits simples applicables au revenu net global
« ordinaire » et des droits simples applicables aux revenus soumis au quotient (DS1 + DS 3).
Les droits dus in fine par le contribuable s’établissent à 39 730 € (27 730 + 12 000).
Remarque: sans l’application du quotient, la cotisation d’impôt afférente au revenu imposable
total, soit 168 994 €, aurait été égale à 42 673 €.
370
En cas de pluralité de revenus imposés selon le système du quotient, tous les quotients sont
ajoutés simultanément au revenu net global « ordinaire » imposable pour l'application du barème. L'impôt supplémentaire ainsi obtenu est ensuite ventilé au prorata des quotients qui ont été calculés
avec le même diviseur. Chaque résultat de la ventilation est multiplié par le multiplicateur correspondant.
380
Exemple : Application du barème en cas de pluralité de revenus imposés selon
le système du quotient. Les données de l'exemple sont les suivantes.
Un couple marié perçoit en N + 8 les revenus catégoriels suivants :
- un BNC net de 80 000 € pour monsieur (avec adhésion à une association de gestion agréée) ;
- des traitements et salaires nets de frais professionnels pour madame de 23 000 € ;
- un rappel de salaires nets au titre de N + 4 de 20 000 € perçus par Monsieur, soit un
coefficient de 2 (1 année civile correspondant à l’échéance normale de versement + 1) ;
- une gratification supplémentaire nette de 45 000 € à titre de salaires, payée à Madame pour
services exceptionnels afférents aux années N + 5, N + 6 et N + 7. Le coefficient est égal à 4.
Les modalités d'application du quotient sont les suivantes :
- Calcul des droits simples résultant de l’application du barème progressif au seul revenu net
global imposable dit « ordinaire » (DS1)Le montant du revenu « ordinaire » s’élève à 103 000 € (80 000 + 23 000) soit un montant de droits de 19 932 €.
- Calcul des droits simples par application du même barème progressif au total formé par le
revenu net global ordinaire imposable et la fraction appropriée (quotient) bénéficiant du système du quotient (DS2) :
Calcul des quotients :
Le rappel de salaires : 20 000 / 2 = 10 000 € ;
La gratification supplémentaire : 45 000 / 4 = 11 250 € ;
Soit un total de 21 250 €.
Les droits simples sur 124 250 € (103 000 + 21 250) s’élèvent à 26 307 €.
- Différence des deux impositions :
6 375 € (26 307 – 19 932)
- Ventilation et calcul de l’impôt supplémentaire :
Pour le rappel de salaires relatif à 2005 = 6 375 * 10 000 / 21 250 = 3 000.
L’impôt supplémentaire est égal à 6 000 € (3 000 X 2).
Pour la gratification supplémentaire pour services exceptionnels : 6 375 * 11 250 / 21 250.
L’impôt supplémentaire est égal à 13 500 € (3 375 X 4).
L’imposition totale est donc de 39 432 € (19 932 + 6 000 + 13 500).
Remarque : sans application des deux quotients, l’imposition totale aurait
été de 42 275 €.
IV. Obligations déclaratives
390
L’imposition des revenus exceptionnels et différés selon la règle du quotient est une
faculté offerte au contribuable qui doit donc expressément en faire la demande. Cette demande expresse du contribuable est formulée en remplissant les rubriques concernées de la déclaration d’ensemble
des revenus n° 2042 (CERFA n° 10330 disponible en ligne sur le
site www .impot.gouv.fr).
Cette demande doit également comporter les éléments permettant de déterminer le nombre à
utiliser pour le calcul du quotient. Il convient de détailler sur les lignes prévues ou sur papier libre, pour chaque membre du foyer qui a perçu de tels revenus, leur montant et nature et, pour les
revenus différés, l’année ou les années d’échéance normale.
400
Lorsqu’un contribuable a demandé à tort l’application du système du quotient sur sa
déclaration de revenus, l’administration procède à la requalification des revenus au moyen d’une proposition de rectification (BOI-CF-IOR-10).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IR-LIQ-20-30-20
|
https://bofip.impots.gouv.fr/bofip/4620-PGP.html/identifiant=BOI-IR-LIQ-20-30-20-20160720
|
2016-07-20 00:00:00
|
e7b4abfeac33845c2891623aa78d70b1c47575f8ffb5143d974e06c0aad3f705
|
[
-0.03998760133981705,
0.01290417555719614,
-0.04481559246778488,
-0.03167643025517464,
0.02612709067761898,
-0.03346772491931915,
-0.043072596192359924,
0.03700992465019226,
0.01666087657213211,
-0.0428420715034008,
-0.045634012669324875,
0.03423842042684555,
-0.07379546016454697,
0.005433833692222834,
-0.02558327652513981,
-0.031725529581308365,
0.057796660810709,
0.0624195896089077,
-0.027030514553189278,
-0.01872224174439907,
0.08565303683280945,
0.08344549685716629,
-0.029729431495070457,
0.0425143800675869,
0.0013778613647446036,
0.02864708937704563,
0.039007607847452164,
-0.08098146319389343,
-0.002484419383108616,
0.0050621419213712215,
-0.01663820445537567,
-0.07333860546350479,
0.005270551424473524,
0.031144674867391586,
-0.00016827975923661143,
0.004988409578800201,
-0.0003253598406445235,
-0.031248128041625023,
-0.01195355411618948,
-0.004394629038870335,
-0.005371707957237959,
0.019665589556097984,
0.03618766367435455,
0.07073692977428436,
0.005484428256750107,
0.08948635309934616,
-0.08944552391767502,
0.08615251630544662,
-0.07185891270637512,
0.020902106538414955,
-0.02526075392961502,
0.04993060231208801,
0.010197593830525875,
0.03461507335305214,
0.05564646050333977,
-0.02477787435054779,
-0.11646944284439087,
-0.004848442040383816,
0.06281014531850815,
-0.06616341322660446,
-0.004014886915683746,
-0.0010549476137384772,
0.0026994780637323856,
-0.022248534485697746,
-0.06562209874391556,
-0.03137540444731712,
0.04212716966867447,
-0.01372508890926838,
0.12106584012508392,
0.02369917556643486,
-0.027127239853143692,
-0.002347637200728059,
0.027469836175441742,
0.009862151928246021,
0.10891767591238022,
0.028011860325932503,
-0.01877802051603794,
-0.012409877963364124,
0.06415047496557236,
0.03562535345554352,
-0.05167709290981293,
0.031626466661691666,
-0.03087119571864605,
0.06335538625717163,
-0.03691747039556503,
-0.043722134083509445,
0.018014315515756607,
0.01091700792312622,
-0.0584900788962841,
-0.019656822085380554,
0.008845583535730839,
0.06750105321407318,
0.017265331000089645,
-0.03797890618443489,
0.029750892892479897,
-0.027857448905706406,
-0.012972578406333923,
0.04612629488110542,
0.07918775081634521,
0.05475440248847008,
0.035806864500045776,
-0.03428071364760399,
0.054874371737241745,
-0.007191448472440243,
0.004249357618391514,
-0.09625941514968872,
-0.0027017330285161734,
-0.03437977284193039,
-0.056109800934791565,
-0.005859631113708019,
-0.02865634486079216,
-0.016593407839536667,
-0.06650296598672867,
-0.00914451852440834,
0.003499380312860012,
0.037874486297369,
-0.0002487614401616156,
-0.04704202339053154,
0.05104970932006836,
0.07436105608940125,
0.0013891669223085046,
-0.05809115990996361,
0.057013045996427536,
0.026549987494945526,
-0.09671120345592499,
-0.04491642117500305,
-0.061418429017066956,
0.07301625609397888,
-0.06569522619247437,
-0.00878750067204237,
0.09647408872842789,
0.005665668286383152,
0.015811966732144356,
-0.030927028506994247,
-0.016872165724635124,
-0.020033882930874825,
0.022963320836424828,
0.07169125974178314,
0.021335285156965256,
-0.021169044077396393,
-0.12179649621248245,
0.04290870204567909,
0.023623790591955185,
0.009574615396559238,
-0.01693727821111679,
0.06346525251865387,
-0.018047839403152466,
-0.03927799314260483,
0.031863223761320114,
-0.04410317540168762,
0.000474319705972448,
0.022579839453101158,
0.07189979404211044,
-0.031619396060705185,
0.02109559252858162,
0.01084425114095211,
-0.051847442984580994,
0.03794407844543457,
-0.03527139127254486,
-0.022550394758582115,
0.0619979165494442,
0.06427667289972305,
-0.027697861194610596,
-0.021553168073296547,
-0.008907558396458626,
0.024151360616087914,
0.04188012704253197,
0.014310425147414207,
0.029737744480371475,
0.02143014967441559,
-0.014135328121483326,
0.04438786581158638,
0.003149530617520213,
-0.0376887321472168,
-0.01594768464565277,
-0.02829635888338089,
-0.07443726807832718,
-0.0403718464076519,
-0.03608078509569168,
0.05557972937822342,
0.027001403272151947,
-0.04798503220081329,
0.045475125312805176,
-0.039061762392520905,
0.03606162965297699,
0.05654748156666756,
-0.007600924000144005,
0.00004463402365217917,
0.03344548121094704,
0.03151989355683327,
-0.014312567189335823,
0.006818224210292101,
-0.053109388798475266,
0.00900888442993164,
0.009459944441914558,
-0.06541287153959274,
-0.045781057327985764,
0.03164760023355484,
0.01893175020813942,
0.015717042610049248,
0.01992151513695717,
0.007992980070412159,
-0.00938128586858511,
0.005059953313320875,
-0.016017181798815727,
-0.059203047305345535,
-0.017463965341448784,
-0.01310919038951397,
-0.07077401876449585,
-0.03026156686246395,
0.07679179310798645,
0.040131084620952606,
-0.03650157153606415,
0.011197799816727638,
-0.035217802971601486,
-0.005660609342157841,
-0.03307730332016945,
-0.00005164586764294654,
0.019552208483219147,
-0.0014313532738015056,
0.0008628068608231843,
-0.015185614116489887,
-0.06768050789833069,
-0.02535184472799301,
0.066131591796875,
0.014515841379761696,
-0.03220455348491669,
0.01270303875207901,
-0.011769790202379227,
-0.002583530265837908,
0.030919810757040977,
-0.022486606612801552,
0.042046014219522476,
-0.0018763057887554169,
0.043201375752687454,
-0.007591393310576677,
-0.007331337779760361,
0.0077666956931352615,
-0.032700758427381516,
0.02416308969259262,
0.031883660703897476,
-0.008426501415669918,
0.0035021784715354443,
-0.022455619648098946,
0.045727357268333435,
-0.06507491320371628,
-0.026399297639727592,
0.03667966276407242,
0.0019236801890656352,
0.03693396970629692,
0.0026346954982727766,
0.04570137709379196,
-0.04243448004126549,
0.03672401234507561,
-0.05709468945860863,
-0.02020188607275486,
0.01910264790058136,
-0.008739716373383999,
0.04238623008131981,
-0.04468923062086105,
-0.009750228375196457,
-0.02750481106340885,
-0.0013752155937254429,
-0.03510723635554314,
0.0010027189273387194,
-0.06653701514005661,
0.010615918785333633,
0.03674957901239395,
-0.05458556488156319,
0.026043357327580452,
-0.0070396349765360355,
-0.0048767318949103355,
0.03578433021903038,
0.07298042625188828,
-0.03221162408590317,
0.004399612545967102,
-0.01645607128739357,
-0.008180773817002773,
0.04566135257482529,
0.007235351949930191,
0.01168020162731409,
0.02417881228029728,
-0.012366482987999916,
-0.03455981984734535,
-0.030639639124274254,
0.06105068325996399,
-0.026139983907341957,
-0.059908218681812286,
0.03891875594854355,
-0.026723632588982582,
-0.011624074541032314,
0.026528405025601387,
-0.03858888894319534,
0.06087132543325424,
-0.01072164811193943,
0.01187848299741745,
-0.03382302448153496,
0.07337682694196701,
-0.00896335020661354,
-0.0030256309546530247,
-0.005279382690787315,
-0.03966810181736946,
0.008703636936843395,
-0.005877283401787281,
-0.019176090136170387,
-0.010225852020084858,
-0.020523667335510254,
-0.018979206681251526,
-0.009945426136255264,
0.020075147971510887,
-0.0657704770565033,
0.011074135079979897,
-0.04575982689857483,
-0.011798347346484661,
0.02887374348938465,
-0.019956478849053383,
-0.008878273889422417,
0.00757518270984292,
-0.032137710601091385,
-0.05247386917471886,
-0.03488423675298691,
0.03746256232261658,
0.02093389816582203,
-0.01320146955549717,
0.00011053743946831673,
-0.007933097891509533,
0.0038421412464231253,
0.003592295106500387,
-0.0018042298033833504,
-0.021182682365179062,
-0.014071498066186905,
0.026904741302132607,
0.023549050092697144,
-0.011569250375032425,
0.002923686057329178,
0.010592521168291569,
0.03671634942293167,
-0.008276053704321384,
0.012963148765265942,
0.022462543100118637,
-0.006671861279755831,
-0.0018997503211721778,
-0.05495993047952652,
0.018608352169394493,
0.06273474544286728,
-0.01722097583115101,
0.04057570546865463,
0.00424573477357626,
0.0350709930062294,
0.005044051446020603,
0.0233710166066885,
-0.0005230648093856871,
0.05624472349882126,
0.05382790416479111,
0.03050840087234974,
-0.0346151627600193,
0.0053134942427277565,
-0.005972913466393948,
-0.05777135118842125,
-0.014340842142701149,
0.027991270646452904,
-0.04641038179397583,
-0.004949003923684359,
0.031439803540706635,
0.03082761913537979,
0.0036109487991780043,
-0.013387824408710003,
0.06347819417715073,
-0.024353833869099617,
0.024642350152134895,
-0.012589649297297001,
-0.015048041939735413,
-0.01639861986041069,
0.07627390325069427,
0.009850039146840572,
-0.03438659757375717,
-0.00396357337012887,
-0.005818165838718414,
0.024376099929213524,
-0.006038091145455837,
0.014245182275772095,
-0.07350029796361923,
0.01561009231954813,
-0.017834298312664032,
0.005052656400948763,
0.05067307874560356,
0.02140536904335022,
-0.0386536531150341,
-0.012308016419410706,
0.026259880512952805,
-0.005436662584543228,
-0.009728879667818546,
0.03571256995201111,
0.023324735462665558,
0.008014178834855556,
-0.03523934632539749,
0.0032106817234307528,
0.008534442633390427,
0.01587802544236183,
0.07112988084554672,
0.014921167865395546,
0.0038846598472446203,
0.03804768621921539,
-0.01271811593323946,
-0.029741402715444565,
0.006031048018485308,
0.031601350754499435,
-0.03937684744596481,
-0.0008456460200250149,
0.02974616177380085,
0.08228954672813416,
-0.017981931567192078,
0.06931082904338837,
0.011871413327753544,
0.01774412952363491,
0.04698598012328148,
0.015513627789914608,
0.03077569790184498,
0.15614160895347595,
-0.018975399434566498,
-0.005045388825237751,
0.04550376906991005,
-0.006811815779656172,
-0.03085382468998432,
-0.056280314922332764,
-0.011195517145097256,
0.03722233325242996,
0.023270336911082268,
0.007926099002361298,
0.05798954516649246,
-0.04406074434518814,
-0.024995604529976845,
-0.029226697981357574,
-0.040476005524396896,
-0.06658531725406647,
-0.05140230804681778,
-0.016608549281954765,
0.0571000911295414,
-0.0045407176949083805,
0.0395171158015728,
0.01490524597465992,
-0.003530408488586545,
0.018140392377972603,
-0.09621349722146988,
0.02356422133743763,
0.01938900351524353,
-0.003483210690319538,
0.04965614899992943,
-0.009633355773985386,
0.017869213595986366,
-0.09183356910943985,
0.029050413519144058,
-0.045877691358327866,
0.009539049118757248,
0.029071608558297157,
0.004207790829241276,
-0.013735095970332623,
0.021760089322924614,
0.00615980988368392,
-0.025819389149546623,
0.002478839596733451,
0.03650650382041931,
-0.00009664466051617637,
-0.008732873015105724,
-0.004748205654323101,
0.024330731481313705,
0.008061305619776249,
0.026627162471413612,
0.03594575822353363,
-0.015280129387974739,
0.014780874364078045,
0.0015886137261986732,
0.010764800012111664,
0.030583800747990608,
-0.006444468628615141,
0.023240836337208748,
0.03365519270300865,
0.06937851756811142,
0.026415124535560608,
0.018599115312099457,
-0.007448309566825628,
0.03415334224700928,
0.01525313500314951,
0.01421092264354229,
-0.008990505710244179,
0.005968030542135239,
-0.026929887011647224,
-0.03774711862206459,
0.015817686915397644,
0.031146321445703506,
0.02284611575305462,
0.04088283330202103,
-0.0402907095849514,
-0.050219736993312836,
0.020307786762714386,
0.033575814217329025,
0.0025548830162733793,
-0.06066916137933731,
0.020201425999403,
0.006053992081433535,
-0.01922994665801525,
-0.04658423364162445,
-0.004891642834991217,
0.023540349677205086,
0.012924655340611935,
-0.02928607538342476,
0.04832274094223976,
0.03166170418262482,
-0.00034796205000020564,
-0.04018247127532959,
-0.03475474193692207,
-0.01791180670261383,
-0.04158224165439606,
-0.0371185839176178,
0.019395675510168076,
0.025455858558416367,
-0.05678978189826012,
0.04788372665643692,
0.014760477468371391,
-0.014395815320312977,
0.0008970342460088432,
0.06282156705856323,
-0.00972204003483057,
0.029965011402964592,
-0.016316965222358704,
-0.07265600562095642,
0.03555653244256973,
0.04371408000588417,
0.021794527769088745,
-0.00939022097736597,
0.03401895985007286,
0.05043530464172363,
0.02642509900033474,
-0.042327236384153366,
0.012565345503389835,
0.029658427461981773,
0.04897920414805412,
0.06348048895597458,
0.019461944699287415,
0.025040052831172943,
-0.002890518633648753,
-0.018121186643838882,
0.02902994491159916,
-0.04451785236597061,
0.007910134270787239,
-0.016168862581253052,
0.021562626585364342,
-0.009115133434534073,
-0.010755489580333233,
-0.03681739419698715,
0.03476033732295036,
-0.020366277545690536,
0.0001782015897333622,
-0.009102601557970047,
-0.030908044427633286,
-0.055267393589019775,
0.028553705662488937,
0.03457999601960182,
-0.03282632306218147,
0.035078179091215134,
0.0032438572961837053,
-0.02443663962185383,
-0.008185924030840397,
-0.012786692939698696,
0.014345665462315083,
-0.0035593630746006966,
0.04947727546095848,
-0.012505155056715012,
0.01917358860373497,
0.016126766800880432,
-0.02745996043086052,
0.05285525694489479,
0.028435155749320984,
-0.058793120086193085,
-0.03273269161581993,
-0.011504384689033031,
-0.016886258497834206,
-0.057362478226423264,
-0.0224581491202116,
-0.001804580562748015,
-0.0055962675251066685,
-0.012753255665302277,
0.03223955258727074,
0.047664519399404526,
-0.05093134567141533,
0.010241154581308365,
-0.03809885308146477,
0.054376665502786636,
0.011287705041468143,
0.011559071019291878,
0.014655874110758305,
0.005443844944238663,
-0.03144471347332001,
0.016218451783061028,
0.010172347538173199,
0.003748760325834155,
0.03046802431344986,
-0.00028943645884282887,
-0.007509490009397268,
-0.01646009273827076,
0.026295121759176254,
-0.01966620609164238,
0.012577814981341362,
0.013635416515171528,
0.010722936131060123,
0.03226562216877937,
-0.0015232603764161468,
-0.013939139433205128,
-0.034250807017087936,
0.05120696872472763,
-0.02875864878296852,
0.004966422449797392,
-0.02210427075624466,
-0.014136786572635174,
0.028467390686273575,
0.008993745781481266,
-0.06326758861541748,
-0.021327514201402664,
0.0332496352493763,
-0.0041914754547178745,
-0.03587158024311066,
-0.033026520162820816,
0.0012674119789153337,
-0.030248818919062614,
-0.015368235297501087,
0.04887593910098076,
-0.015785707160830498,
-0.03832019865512848,
-0.04241600260138512,
-0.019948875531554222,
-0.06337153166532516,
-0.06185160577297211,
0.021822938695549965,
0.007535537704825401,
-0.07154559344053268,
-0.050748251378536224,
-0.03821766376495361,
-0.004239939618855715,
-0.014567098580300808,
0.024376869201660156,
-0.02770407497882843,
-0.012404531240463257,
0.027386533096432686,
-0.02500891126692295,
0.04177505150437355,
0.05848756805062294,
-0.008149244822561741,
0.052052091807127,
-0.01596464402973652,
0.003646710654720664,
-0.009562891907989979,
-0.034965358674526215,
0.012043546885251999,
-0.019181523472070694,
0.03308883681893349,
0.02534368447959423,
-0.023799961432814598,
-0.06458509713411331,
0.028267279267311096,
0.04482930526137352,
0.003304509213194251,
0.0012447789777070284,
0.056914012879133224,
-0.05342934653162956,
-0.049606435000896454,
0.06730612367391586,
0.04767762869596481,
0.01705731451511383,
0.005626566242426634,
0.06042506545782089,
-0.03571502864360809,
-0.04204743728041649,
-0.022480614483356476,
0.00154711096547544,
-0.020282495766878128,
-0.016199056059122086,
-0.03321407362818718,
-0.03346636891365051,
-0.024351635947823524,
-0.03426405414938927,
0.040970124304294586,
-0.008950875140726566,
-0.005088910926133394,
-0.019756918773055077,
0.01599504053592682,
0.025694234296679497,
0.03657420352101326,
0.0033790450543165207,
0.004830448422580957,
0.025390001013875008,
0.0381055511534214,
0.018834104761481285,
0.05124649405479431,
0.0406486876308918,
0.027732836082577705,
-0.008671739138662815,
0.0581207238137722,
0.015891190618276596,
0.014540576376020908,
-0.056384969502687454,
0.04076119512319565,
-0.030188512057065964,
-0.05521172285079956,
0.07368020713329315,
0.02362503856420517,
-0.011433309875428677,
0.003532905364409089,
0.013675594702363014,
0.028882673010230064,
-0.013227839022874832,
0.023712027817964554,
0.018282251432538033,
0.08109868317842484,
0.06091510131955147,
-0.03364542871713638,
-0.0142191331833601,
-0.062488995492458344,
0.041996147483587265,
0.001408493029884994,
0.09694583714008331,
0.010685073211789131,
0.0161979328840971,
-0.043517280369997025,
0.0067941127344965935,
-0.03025215119123459,
0.009602379985153675,
-0.0017922568367794156,
0.023206643760204315,
-0.014331115409731865,
0.011644679121673107,
-0.00011304741201456636,
0.001842937315814197,
-0.022233260795474052,
-0.013563201762735844,
0.009640664793550968,
-0.045797836035490036,
0.008648199960589409,
-0.0022271566558629274,
-0.034020401537418365,
-0.043819937855005264,
0.004295631777495146,
-0.04472031816840172,
0.022181686013936996,
0.033807575702667236,
-0.012687434442341328,
-0.03374280408024788,
-0.032295793294906616,
0.05029764398932457,
-0.0007507322006858885,
0.0019215717911720276,
-0.004057006910443306,
0.03338698670268059,
0.026688091456890106,
0.032162025570869446,
-0.003504848573356867,
-0.0067679244093596935,
-0.01340571977198124,
0.01057305745780468,
0.0012514340924099088,
0.01499505341053009,
-0.03632282465696335,
-0.06140747666358948,
0.008237154223024845,
-0.021654028445482254,
-0.009288265369832516,
-0.05804463475942612,
0.01876782812178135,
-0.004122524056583643
] |
1
Les contribuables titulaires de bénéfices non commerciaux qui détiennent dans leur patrimoine
professionnel des parts ou actions d’une société sont imposables sur les plus-values réalisées lors de l’échange de droit sociaux résultant d’une fusion ou d’une scission de cette société, dans les
conditions de droit commun prévues pour l’imposition des plus-values de cession d’éléments d’actif affectés à l’exercice de la profession.
10
Le gain ou la perte réalisé est, conformément aux dispositions du I de
l’article 93 quater du code général des impôts (CGI), soumis au régime des plus-values professionnelles selon les règles
prévues de l'article 39 duodecies à
l'article 39 quindecies du CGI, sous réserve de l’application des dispositions de
l’article 151 septies du CGI.
20
Le V de l’article
93 quater du CGI permet de différer la prise en compte du profit ou de la perte réalisé lors de l’échange des droits sociaux affectés à l’exercice d’une profession non commerciale, consécutif à
une fusion ou une scission de sociétés dans les conditions déjà prévues au 7 bis de l'article 38 du CGI pour les entreprises
imposées dans la catégorie des bénéfices industriels et commerciaux ou des bénéfices agricoles, ou relevant de l’impôt sur les sociétés. Ces dispositions sont applicables aux plus-values résultant
d’échanges de titres réalisés à compter du 1er janvier 1997.
I. Champ d'application
A. Opérations réalisées jusqu'au 31 décembre 2001
1. Contribuables concernés
30
Le sursis d’imposition prévu au V de
l’article 93 quater du CGI est susceptible de s’appliquer aux contribuables qui exercent une activité imposable dans la
catégorie des bénéfices non commerciaux et qui détiennent des parts ou actions de sociétés affectées à l’exercice de leur profession.
2. Droits sociaux concernés
40
Il s’agit des parts ou actions de sociétés, quelle qu’en soit la forme, qui sont affectées à
l’exercice de la profession du contribuable au sens de l’article 93 quater du CGI.
50
Le dispositif s’applique aux droits sociaux affectés par nature à l’exercice de la profession
ainsi qu’à ceux qui, seulement nécessaires à l’exercice de celle-ci, ont été inscrits sur le registre des immobilisations (pour plus de précision sur la définition du patrimoine professionnel des
titulaires des bénéfices non commerciaux, BOI-BNC-BASE-10-20 au I-A § 80 et suivants).
60
Constituent des éléments affectés par nature à l’exercice de la profession les droits sociaux
suivants :
- les parts de sociétés civiles de moyens
(CGI, art. 93, 5) ;
- les parts de sociétés d’exercice relevant des dispositions de
l'article 8 du CGI, de l'article 8 ter du CGI (sociétés de personnes, sociétés civiles
professionnelles) et de l'article 238 bis L du CGI (sociétés créées de fait) lorsque le contribuable exerce son activité
professionnelle dans le cadre de telles sociétés et qu’elles n’ont pas opté pour leur assujettissement à l’impôt sur les sociétés
(CGI, art. 151 nonies, I) ;
- les parts ou actions acquises par les membres des professions libérales au moyen de fonds
reçus en dépôt de leurs clients (BOI-BNC-BASE-10-20 au I-A § 100) ;
- des parts ou actions d’une société exploitant une clinique détenues par les membres des
professions médicales ou para-médicales exerçant à titre indépendant lorsqu‘il est établi que l’acquisition de ces titres constitue, en vertu des règles fixées par les statuts ou le règlement
intérieur de la clinique, une condition nécessaire à l’exercice de la profession au sein de l’établissement (BOI-BNC-BASE-40-60-70 au III-C §
100).
70
Bien que ne présentant pas le caractère d’éléments affectés par nature à l’exercice de la
profession, certains droits sociaux peuvent néanmoins présenter une utilité pour l’exercice de celle-ci. Ce caractère s’apprécie au cas par cas.
80
Il en est ainsi notamment :
- des parts ou actions d’une société exploitant une clinique dans le cadre de laquelle le
contribuable exerce son activité libérale lorsque leur détention, sans être imposée par les statuts ou par le règlement intérieur, présente un intérêt pour l’exercice de sa profession ;
- des parts de sociétés civiles immobilières ou sociétés civiles, autres que les sociétés
civiles de moyens, qui mettent des locaux nus ou équipés à la disposition des professionnels.
90
Ces droits peuvent être inscrits volontairement sur le registre des immobilisations. Les
échanges portant sur des droits sociaux ainsi inscrits à l’actif professionnel peuvent bénéficier du dispositif visé au V de
l’article 93 quater du CGI.
3. Opérations concernées
a. Échanges de droits sociaux résultant d’une fusion de sociétés
100
Sont concernés par le sursis d’imposition les échanges de droits sociaux (parts ou actions de
sociétés) qui résultent d’une fusion de sociétés. Il n’est pas nécessaire que l’opération ait été soumise, pour les sociétés qui relèvent de l’impôt sur les sociétés, au régime de faveur prévu à
l’article 210 A du CGI.
b. Échanges de droits sociaux résultant d’une scission de société
110
Seuls les échanges de droits sociaux qui résultent d’une scission agréée de société peuvent
bénéficier du sursis d’imposition de la plus-value réalisée lors de l’échange des droits sociaux. Les scissions de sociétés qui ne bénéficient pas du régime prévu à
l’article 210 B du CGI sont donc exclues de ce dispositif.
B. Opérations réalisées à compter du 1er janvier 2002
1. Nouvelle définition fiscale des opérations de fusions et de scissions éligibles au régime de sursis d'imposition
120
L'article 210-0 A du
CGI définit les caractéristiques des opérations ouvrant droit au sursis d’imposition du profit ou de la perte prévu au V de
l'article 93 quater du CGI.
a. Définition des opérations de fusions
130
Aux termes de
l’article 210-0 A du CGI, sont considérées comme des fusions, pour l’application du sursis d’imposition, les opérations par
lesquelles :
- une ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur dissolution
sans liquidation, l’ensemble de leur patrimoine à une autre société préexistante absorbante, moyennant l’attribution à leurs associés de titres de la société absorbante et, éventuellement, d’une
soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
- deux ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur
dissolution sans liquidation, l’ensemble de leur patrimoine à une société absorbante qu’elles constituent, moyennant l’attribution à leurs associés de titres de la société absorbante et,
éventuellement, d’une soulte ne dépassant pas 10 % de la valeur nominale de ces titres.
140
Sont également concernées les opérations pour lesquelles il n’est pas procédé à l’échange des
titres de la société absorbante contre les titres de la société absorbée lorsque ces titres sont détenus soit par la société absorbante soit par la société absorbée. En effet, au plan juridique, dans
ces situations, la société absorbante n’est pas tenue de remettre des titres en contrepartie de l’apport.
150
En conséquence, sont des fusions, pour l’application du V de
l'article 93 quater du CGI, les opérations réalisées en France comme à l’étranger, qui présentent les quatre
caractéristiques suivantes :
- dissolution sans liquidation de la société absorbée ;
- transmission universelle du patrimoine de la société absorbée ;
- attribution de titres de la société absorbante aux associés de la société absorbée. Cette
disposition ne trouve pas à s’appliquer aux titres auto-détenus par la société absorbée ou détenus par la société absorbante ;
- absence de soulte ou attribution d’une soulte ne dépassant pas 10 % de la valeur nominale
des titres de la société absorbante attribués.
Par ailleurs, les opérations transfrontalières qui présentent les caractéristiques énoncées ci
avant sont considérées comme des fusions au sens fiscal.
160
Enfin, les opérations de dissolution-confusion visées à
l’article 1844-5 du code civil répondent à la définition des fusions telle qu’elle ressort de
l’article 210-0 A du CGI. Elles sont donc éligibles aux différents régimes de faveur applicables aux opérations de fusion
tels que le V de l'article 93 quater du CGI.
b. Définition des opérations de scissions
170
L’article
85 de la loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 étend l’application du sursis d’imposition prévu au V de
l'article 93 quater du CGI aux échanges de droits sociaux résultant de scissions non soumises au régime de faveur prévu à
l’article 210 B du CGI.
180
Aux termes des dispositions de
l’article 210 A du CGI, sont considérées comme des scissions, pour l’application du sursis d’imposition, les opérations par
lesquelles la société scindée transmet, par suite et au moment de sa dissolution sans liquidation, l’ensemble de son patrimoine à deux ou plusieurs sociétés nouvelles ou préexistantes, moyennant
l’attribution aux associés de la société scindée, proportionnellement à leurs droits dans le capital, de titres des sociétés bénéficiaires des apports et, éventuellement, d’une soulte ne dépassant pas
10 % de la valeur nominale de ces titres.
190
Sont aussi concernées les opérations pour lesquelles il n’est pas procédé à l’échange de
titres de la société bénéficiaire de l’apport contre les titres de la société scindée lorsque ces titres sont détenus soit par la société bénéficiaire de l’apport soit par la société scindée.
200
Constituent donc des scissions au sens fiscal les opérations, réalisées en France comme à
l’étranger, qui présentent les quatre caractéristiques suivantes :
- dissolution sans liquidation de la société scindée ;
- transmission universelle du patrimoine de la société scindée ;
- attribution proportionnelle des titres des sociétés bénéficiaires des apports aux associés
de la société scindée. Cette disposition ne trouve pas à s’appliquer aux titres auto-détenus par la société scindée ou détenus par l’une des sociétés bénéficiaires de l’apport ;
- absence de soulte ou attribution d’une soulte ne dépassant pas 10 % de la valeur nominale
des titres des sociétés bénéficiaires des apports.
210
Par ailleurs, les opérations transfrontalières qui présentent les caractéristiques énoncées
ci-avant sont considérées comme des scissions au sens fiscal.
220
L’opération de scission doit, en outre, entraîner entre les associés de la société scindée une
répartition proportionnelle des titres des sociétés bénéficiaires des apports.
230
A l’inverse, sont expressément exclues les opérations de scissions-partages qui aboutissent au
partage entre les associés de l’actif de la société scindée et s’apparentent de ce fait à de véritables opérations patrimoniales.
2. Limitation du champ d'application géographique des opérations éligibles au régime de sursis d'imposition
240
Le II de l'article
210-0 A du CGI instaure une limitation géographique à l’application des régimes de faveur existants aux opérations mentionnées à l'article 210-0 A du CGI.
250
Sont exclues du champ d’application du régime de sursis d’imposition du V de
l'article 93 quater du CGI, les opérations de fusions et de scissions réalisées par une société, apporteuse ou
bénéficiaire d’un apport, ayant son siège dans un État ou un territoire n’ayant pas conclu avec la France une convention fiscale contenant une clause d’assistance administrative en vue de lutter
contre la fraude et l’évasion fiscales.
Pour plus de compléments sur la limitation géographique, il convient de se reporter au
BOI-IS-FUS-10-20-20 au II-C-1 § 150 à 190.
(260-280)
3. Clause anti-abus
285
Le III de l'article
210-0 A du CGI instaure un clause anti-abus pour l'application des régimes de faveur existants aux opérations mentionnées à l'article 210-0 A du CGI.
En conséquence, les opérations de fusions ou de scissions qui ont comme objectif principal ou
comme un de leurs objectifs principaux la fraude ou l'évasion fiscales sont exclues du champ d'application du régime de sursis d'imposition prévu au V de
l'article 93 quater du CGI.
Pour plus de compléments sur la clause anti-abus, il convient de se reporter au
BOI-IS-FUS-10-20-20 au II-D-1 et 2 § 193 et 195.
Remarque : Conformément à
l'article
23 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, ces dispositions s'appliquent aux opérations réalisées à compter du 1er janvier 2018.
II. Modalités d'application du dispositif
290
Le V de l’article
93 quater du CGI étend aux contribuables titulaires de bénéfices non commerciaux les dispositions du 7 bis de l'article 38 du
CGI déjà applicables aux entreprises relevant des bénéfices industriels et commerciaux, des bénéfices agricoles ou de l’impôt sur les sociétés.
A. Mécanisme du sursis
300
L’application du régime du sursis d’imposition constitue une simple faculté offerte aux
contribuables. En cas de fusion ou de scission, les associés de la société absorbée ou de la société scindée ont donc la possibilité :
- soit de comprendre dans leur bénéfice, dans les conditions de droit commun, le profit ou la
perte réalisé lors de l’échange de leurs droits sociaux ;
- soit de différer la prise en compte de ce profit ou de cette perte jusqu’à la date de
cession des droits sociaux reçus en échange.
310
Les échanges assortis d’une soulte sont admis au bénéfice du sursis d’imposition sous réserve
que, pour le coéchangiste, la soulte reçue n’excède ni 10 % de la valeur nominale des parts ou actions attribuées, ni le montant de la plus-value réalisée.
320
Lorsque les deux conditions afférentes à l’importance de la soulte sont réunies, la plus-value
dégagée peut bénéficier du sursis d’imposition. Toutefois, dans ce cas, la plus-value doit, à concurrence du montant de la soulte, être comprise dans le bénéfice de l’exercice au cours duquel
l’échange intervient.
330
L’imposition de la soulte obéit au régime fiscal des plus-values professionnelles. La soulte
bénéficie du taux réduit des plus-values à long terme lorsque les titres apportés à l’échange ont été détenus depuis au moins deux ans. Dans le cas où seule une partie des titres échangés a été
détenue pendant deux ans, la soulte peut bénéficier, à concurrence du montant de la plus-value à long terme réalisée, du régime fiscal des plus-values à long terme.
340
Lorsque la soulte excède les limites mentionnées au II-A § 310, l’opération
ne peut bénéficier du sursis d’imposition ; les plus ou moins-values sont alors comprises dans le bénéfice de l’année au cours de laquelle l’échange des titres est intervenu.
B. Cession ultérieure des titres reçus en échange
350
Sous réserve, le cas échéant, de l’imposition immédiate de la soulte (cf. II-A §
310), le sursis d’imposition confère aux opérations qu’il vise un caractère purement intercalaire.
360
En cas de cession ultérieure des titres reçus en échange, le montant de la plus-value ou de la
moins-value de cession dégagée à cette occasion, ainsi que le décompte du délai de détention des titres cédés, doivent être déterminés par référence à la situation des titres qui ont été remis à
l’échange.
1. Calcul de la plus-value ou de la moins-value de cession des titres reçus en échange
370
Lorsque les titres reçus en échange viennent à être cédés, la plus-value ou la moins value est
calculée par rapport à la valeur fiscale des titres remis à l’échange. Il s’agit le plus souvent de la valeur d’origine de ces titres, c’est-à-dire de celle pour laquelle ils étaient entrés dans le
patrimoine professionnel du contribuable.
380
Cela étant, la valeur fiscale des titres remis à l’échange peut différer de leur valeur
d’origine. Tel est le cas notamment lorsque ces titres proviennent eux-mêmes d’une opération placée sous un régime de sursis qui n’a pas été remis en cause lors de l’opération d’échange ou lorsque
l’opération d’échange donne lieu au versement d’une soulte par le contribuable.
390
En cas de scission de société, le deuxième alinéa du 7 bis de
l'article 38 du CGI prévoit que la valeur fiscale des titres de chaque société bénéficiaire des apports reçus en contrepartie de
ceux-ci est égale au produit de la valeur fiscale des titres de la société scindée par le rapport existant à la date de l’opération de scission entre :
- la valeur réelle des titres de chaque société bénéficiaire des apports dans le cadre de
cette opération ;
- et la valeur réelle des titres de la société scindée.
2. Décompte du délai de détention des titres cédés
400
En raison du caractère intercalaire reconnu à l’opération d’échange, le délai de détention
est décompté à partir de la date d’acquisition ou de souscription des titres remis à l’échange pour la détermination de la nature à court terme ou à long terme de la plus ou moins-value de cession
ultérieure des titres.
C. Échanges successifs des titres entrant dans le champ d’application du sursis d’imposition
410
La réalisation de plusieurs échanges successifs de titres intervenant à l’occasion
d’opérations de restructuration échelonnées et pouvant tous bénéficier du régime du sursis d’imposition prévu au V de
l’article 93 quater du CGI ne remet pas en cause le bénéfice du sursis d’imposition initial.
III. Obligations déclaratives
420
Le bénéfice du sursis d’imposition est subordonné au respect des obligations déclaratives
prévues à l’article 54 septies du CGI. Aux termes de cet article, un état spécial doit être joint à la déclaration de
résultat. En outre, les plus-values en sursis d’imposition doivent être portées sur un registre spécial destiné à assurer leur suivi (BOI-BIC-PVMV).
A. État de suivi des plus-values en sursis d’imposition
430
Le I de l'article
54 septies du CGI prévoit que les exploitants qui réalisent des opérations placées sous le régime de sursis d’imposition prévu au 7 bis de
l'article 38 du CGI doivent joindre à leur déclaration de résultat un état de suivi de ces plus-values.
L’article 38 quindecies de l’annexe III au CGI précise le contenu de cet état, qui est établi sur papier
libre (BOI-IS-FUS-60-10).
440
Cet état est joint à la déclaration des bénéfices de l’année au cours de laquelle l’échange
des titres est intervenu et des années suivantes, tant que les droits sociaux reçus en échange ne sont pas cédés.
Pour la sanction applicable en cas de défaut de production de l'état de suivi ou de
renseignements incomplets ou inexacts, il convient de se reporter au BOI-IS-FUS-60-10-30.
B. Registre de suivi des plus-values en sursis d’imposition
450
Les plus-values d’échange de titres résultant d’une fusion ou d’une scission placées en
sursis d’imposition par application des 7 bis de l'article 38 du CGI et V de
l'article 93 quater du CGI doivent être portées sur un registre tenu par l’exploitant qui inscrit les titres à son actif
professionnel (CGI, art. 54 septies, II) (BOI-IS-FUS-60-20).
460
Ce registre mentionne la date de l’opération d’échange, la nature des titres échangés, leur
valeur comptable d’origine, leur valeur fiscale et leur valeur d’échange. Le registre est conservé jusqu’à la fin de la troisième année qui suit celle au titre de laquelle le dernier titre porté sur
le registre est sorti de l’actif de l’exploitant et dans les conditions prévues à l’article L.102 B du livre des
procédures fiscales (LPF).
Pour la sanction applicable en cas de défaut du registre ou de renseignements incomplets ou
inexacts, il convient de se reporter au III § 80 et 90 du BOI-IS-FUS-60-20.
(470)
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-BASE-30-30-20-50
|
https://bofip.impots.gouv.fr/bofip/4640-PGP.html/identifiant=BOI-BNC-BASE-30-30-20-50-20181003
|
2018-10-03 00:00:00
|
e03b9a537ef5656cd472aa905cd884f436767af5664d4e0252fa2b12e0eb8eb7
|
[
-0.06534502655267715,
0.027664978057146072,
-0.036150719970464706,
0.05480309948325157,
-0.04218495637178421,
-0.07744382321834564,
-0.06595869362354279,
-0.010432821698486805,
0.06836346536874771,
-0.05583697184920311,
-0.04650573432445526,
0.006657430902123451,
-0.0165677722543478,
0.013096440583467484,
-0.08215761184692383,
0.06563696265220642,
0.05129094049334526,
0.01166775356978178,
-0.01402477640658617,
-0.015720833092927933,
0.07667099684476852,
0.033614180982112885,
-0.022749776020646095,
0.05012956261634827,
-0.00026492547476664186,
0.05320613086223602,
0.044131092727184296,
-0.09389082342386246,
-0.0452086366713047,
-0.008225093595683575,
0.006143861450254917,
-0.017546068876981735,
0.029048742726445198,
0.005623385310173035,
0.0015265962574630976,
-0.06317298114299774,
0.0028661310207098722,
0.07183615118265152,
-0.008312160149216652,
0.016826672479510307,
-0.040799327194690704,
-0.010253713466227055,
0.033267099410295486,
0.0007539740181528032,
-0.037021610885858536,
0.03415938839316368,
-0.07077578455209732,
0.033085864037275314,
-0.0022033073473721743,
0.02838454768061638,
-0.05618540942668915,
0.0076998090371489525,
0.005640669725835323,
-0.0038975097704678774,
0.008178835734724998,
0.01065229531377554,
-0.1209903359413147,
0.021742088720202446,
0.06090777739882469,
-0.023852886632084846,
0.008141698315739632,
-0.0007374287233687937,
-0.017358511686325073,
-0.08699440211057663,
-0.08571159839630127,
-0.03858906403183937,
0.03732508420944214,
-0.04512125626206398,
0.08409040421247482,
0.07691780477762222,
0.00801109243184328,
0.006504511926323175,
-0.004773464985191822,
0.007097368128597736,
0.03484325110912323,
0.012931277975440025,
-0.01898631826043129,
-0.03355007991194725,
0.033090315759181976,
0.025158943608403206,
-0.03484649956226349,
0.009118689224123955,
-0.018730785697698593,
0.03104512393474579,
-0.00406593969091773,
-0.0029927720315754414,
-0.018250513821840286,
-0.028539082035422325,
0.0218037199229002,
0.027337394654750824,
0.003333678934723139,
0.06995268911123276,
0.0018916033441200852,
0.008690888062119484,
0.028707830235362053,
0.03489142656326294,
-0.009138304740190506,
-0.007159661967307329,
0.0648379847407341,
0.05484380945563316,
-0.023126227781176567,
0.06126733869314194,
0.03698360174894333,
-0.02048075944185257,
0.025835761800408363,
-0.07158785313367844,
0.035744354128837585,
-0.0830870047211647,
-0.008118877187371254,
-0.020187852904200554,
0.017383703961968422,
-0.021617719903588295,
-0.052474793046712875,
0.005073461215943098,
-0.047703079879283905,
0.0584385059773922,
0.04765283316373825,
0.021836133673787117,
0.010248714126646519,
0.05282692611217499,
-0.02470562607049942,
-0.032628029584884644,
-0.03297334164381027,
-0.014047656208276749,
-0.09597057104110718,
-0.03939246013760567,
-0.0037780371494591236,
-0.02875734306871891,
-0.07776671648025513,
-0.02830798551440239,
0.03386378660798073,
-0.007978968322277069,
-0.012557725422084332,
-0.04807186871767044,
-0.030899370089173317,
-0.04516569897532463,
0.04062947258353233,
0.09100500494241714,
0.03677026554942131,
0.0033030970953404903,
-0.0596880167722702,
-0.02906849980354309,
0.007030648645013571,
-0.03032166324555874,
-0.0017833247547969222,
-0.04609421268105507,
-0.030070822685956955,
-0.08263462781906128,
0.01505371555685997,
-0.02410866878926754,
0.00840015709400177,
0.03358219191431999,
0.0012801551492884755,
-0.0367293655872345,
0.020975984632968903,
0.019959742203354836,
0.007090351544320583,
0.009607727639377117,
-0.10479413717985153,
-0.02489377371966839,
0.04191196709871292,
-0.012152599170804024,
0.045439768582582474,
0.0496915727853775,
-0.030173728242516518,
-0.041251134127378464,
0.004606161266565323,
0.05846307799220085,
0.0522860549390316,
-0.011144604533910751,
-0.0678873360157013,
0.03462343290448189,
0.00852640438824892,
-0.02680295892059803,
0.010200317949056625,
-0.009602800942957401,
0.06785541027784348,
0.04592294618487358,
-0.05269860476255417,
0.07006838172674179,
-0.009490256197750568,
-0.053746555000543594,
-0.01592160575091839,
-0.011909151449799538,
0.02603123150765896,
0.05966217443346977,
0.030474459752440453,
-0.07522308081388474,
0.004620506893843412,
0.027011407539248466,
-0.01098581776022911,
0.035954903811216354,
-0.050339475274086,
0.013191395439207554,
-0.02369374781847,
-0.043784961104393005,
-0.040166180580854416,
0.014265376143157482,
0.006179125979542732,
0.023498035967350006,
0.09262382239103317,
0.023346183821558952,
0.016551529988646507,
0.021433576941490173,
-0.01595234125852585,
-0.04745253175497055,
-0.02577427588403225,
-0.03403209522366524,
0.00046726842992939055,
-0.04205925017595291,
0.027700595557689667,
0.0053841243498027325,
0.028841113671660423,
0.058038242161273956,
-0.03796803578734398,
-0.0454750582575798,
-0.07776860892772675,
-0.028001844882965088,
0.07928167283535004,
0.013919983059167862,
0.013937913812696934,
-0.03991496190428734,
-0.01616920717060566,
-0.028995156288146973,
0.013593633659183979,
0.010053461417555809,
-0.019745217636227608,
0.03517623618245125,
0.000557275372557342,
-0.08412906527519226,
-0.03787196800112724,
0.0017666829517111182,
0.042789146304130554,
-0.01013332698494196,
-0.018915122374892235,
0.03742473945021629,
-0.014733015559613705,
0.00808017048984766,
-0.006467456929385662,
0.012868436053395271,
0.033641040325164795,
-0.0394696407020092,
0.08513114601373672,
-0.011481341905891895,
0.04584668576717377,
0.014275488443672657,
-0.026203004643321037,
0.023113802075386047,
-0.004701848607510328,
-0.01617921143770218,
-0.017906859517097473,
0.03831911087036133,
-0.026643704622983932,
-0.004567884840071201,
-0.021007290109992027,
-0.03836736083030701,
0.010387630201876163,
0.006054393481463194,
0.02099509909749031,
-0.023072324693202972,
-0.06707204878330231,
-0.035614073276519775,
0.017510393634438515,
-0.05021930858492851,
-0.008702721446752548,
-0.07869333773851395,
0.10143153369426727,
0.039141226559877396,
-0.07541345804929733,
0.02263042703270912,
0.0014780772617086768,
0.01823638193309307,
0.009413833729922771,
0.05507323145866394,
0.0020879749208688736,
-0.021702604368329048,
0.0000688881627866067,
-0.030877765268087387,
0.06137871742248535,
0.01580340415239334,
0.03062218241393566,
0.03823684900999069,
-0.0477910190820694,
-0.01841210573911667,
-0.01669849455356598,
0.04058879241347313,
0.008671292103827,
-0.05087446793913841,
0.01738627627491951,
0.005508435890078545,
-0.07184205204248428,
0.014976580627262592,
0.013550754636526108,
0.037843432277441025,
-0.0019192189211025834,
-0.011577742174267769,
-0.021472379565238953,
0.03786172345280647,
-0.01852250285446644,
-0.019514890387654305,
-0.039499346166849136,
-0.0029038882348686457,
0.03209079056978226,
-0.005202973261475563,
-0.03175022453069687,
-0.013293790630996227,
0.002109501976519823,
-0.03845345601439476,
-0.03595808148384094,
0.04863357171416283,
-0.050568968057632446,
-0.018045475706458092,
-0.017709843814373016,
-0.04562923684716225,
0.011599988676607609,
0.022988108918070793,
-0.024601763114333153,
0.019557088613510132,
-0.05576809495687485,
-0.04206371307373047,
-0.03360103815793991,
0.07595542818307877,
0.008345103822648525,
0.05375489220023155,
-0.05492236092686653,
-0.0023733684793114662,
0.025128038600087166,
0.00698285736143589,
-0.01457177009433508,
-0.023206759244203568,
-0.007321580313146114,
0.015297185629606247,
0.028070198372006416,
-0.0017343451036140323,
0.007274183910340071,
0.006549926940351725,
0.004980032332241535,
-0.04272167757153511,
0.0031449231319129467,
0.040199194103479385,
0.0003073603438679129,
-0.017779864370822906,
-0.04497440531849861,
-0.019032562151551247,
0.008846712298691273,
-0.03341510519385338,
0.05268332362174988,
0.023053433746099472,
0.016752909868955612,
-0.02090338058769703,
0.04443386569619179,
0.0346398763358593,
0.02308608777821064,
0.04006502032279968,
0.032783132046461105,
-0.029381586238741875,
0.010138340294361115,
0.06421327590942383,
-0.040779367089271545,
0.07126473635435104,
0.0388929545879364,
-0.04024196043610573,
-0.008684033527970314,
0.03276067599654198,
0.015453169122338295,
0.028702804818749428,
-0.03868342190980911,
-0.023656507954001427,
0.0022052195854485035,
-0.030857818201184273,
-0.03175162151455879,
0.004978388547897339,
0.005195610225200653,
0.019191868603229523,
-0.06028617173433304,
0.005104543175548315,
0.0059184785932302475,
0.017796482890844345,
0.004279641900211573,
-0.06683611124753952,
0.0018771167378872633,
-0.054953426122665405,
0.0671718418598175,
0.030998626723885536,
0.028038810938596725,
0.08727023750543594,
0.009513859637081623,
-0.022711539641022682,
0.004292163532227278,
0.03505249321460724,
-0.01611608825623989,
-0.027782628312706947,
0.020971162244677544,
0.014803770929574966,
-0.00041017128387466073,
-0.031635284423828125,
-0.0003917049616575241,
0.03123481199145317,
0.003595955204218626,
0.03575604408979416,
-0.033167656511068344,
0.04553899168968201,
0.08176013082265854,
0.018352478742599487,
-0.0010298755951225758,
-0.00036640127655118704,
0.04393419995903969,
-0.03594116121530533,
-0.03752720728516579,
0.004144270904362202,
0.02910587750375271,
-0.026278559118509293,
0.043333325535058975,
-0.05297837406396866,
0.009428385645151138,
-0.00529801519587636,
0.03137676790356636,
0.055980730801820755,
0.1504165083169937,
-0.013993269763886929,
0.029218867421150208,
0.04566730931401253,
0.033130794763565063,
-0.018927711993455887,
-0.03322582691907883,
0.0001759606966516003,
0.024139130488038063,
0.010042884387075901,
0.004512486979365349,
0.04035502299666405,
-0.01455161813646555,
0.02783428318798542,
-0.04989028349518776,
-0.00955987349152565,
-0.020418286323547363,
0.013381694443523884,
-0.0021137939766049385,
0.07611259818077087,
0.01292000524699688,
-0.0029212948866188526,
0.04381424933671951,
-0.00852224975824356,
0.015620874240994453,
-0.12056445330381393,
0.002445404650643468,
0.009176274761557579,
0.02613990567624569,
0.018784761428833008,
0.021209022030234337,
0.033021230250597,
-0.04078856110572815,
0.0029420698992908,
-0.026335449889302254,
-0.007226841524243355,
0.007677173707634211,
-0.005397384520620108,
-0.020400188863277435,
0.06212190166115761,
0.01567392237484455,
0.045086052268743515,
0.018080301582813263,
0.0011426238343119621,
-0.007204015273600817,
-0.048690833151340485,
-0.010096556507050991,
0.03386455774307251,
0.022437255829572678,
0.018539080396294594,
0.005949796177446842,
0.04427102953195572,
0.034600719809532166,
0.0345618762075901,
0.012342544272542,
-0.026817986741662025,
-0.010627180337905884,
0.049931466579437256,
-0.017865817993879318,
0.06592033803462982,
0.028204411268234253,
-0.004689333029091358,
-0.014722909778356552,
0.03817819058895111,
0.015102976933121681,
-0.01547483541071415,
0.009764161892235279,
0.02080039121210575,
-0.042787786573171616,
-0.0770627111196518,
-0.007807559799402952,
0.02147730253636837,
0.06137434393167496,
0.031403735280036926,
0.01591481827199459,
0.016621194779872894,
0.01521300245076418,
0.04642903804779053,
0.005816208198666573,
-0.024411527439951897,
0.006752129644155502,
-0.005345616955310106,
-0.01583617925643921,
0.005817599594593048,
-0.01619686931371689,
0.04420636594295502,
0.06613598018884659,
0.05622588098049164,
0.07579772919416428,
-0.052526380866765976,
0.008941789157688618,
0.010024018585681915,
-0.054754164069890976,
0.02254234440624714,
-0.0709880068898201,
-0.02504439279437065,
0.012766758911311626,
0.01593741774559021,
-0.024880148470401764,
0.005156382452696562,
-0.003574792295694351,
0.003016313537955284,
0.02647377923130989,
0.07318064570426941,
0.0034580850042402744,
0.0015517114661633968,
0.010034800507128239,
-0.038291238248348236,
0.030145587399601936,
0.05988001823425293,
0.053838059306144714,
0.003829426597803831,
-0.019844327121973038,
0.005445761140435934,
0.0458812490105629,
-0.07538681477308273,
0.011822602711617947,
-0.002865249291062355,
0.02643902786076069,
0.040351592004299164,
0.025363661348819733,
0.01534290798008442,
0.015054283663630486,
0.011851203627884388,
0.005372080020606518,
-0.0164957232773304,
0.023096414282917976,
-0.00882977619767189,
0.029062192887067795,
-0.014204813167452812,
-0.028043651953339577,
-0.023060638457536697,
0.041102997958660126,
0.014117526821792126,
0.000022830699890619144,
-0.0014338473556563258,
-0.05014108493924141,
-0.0330105721950531,
0.012549304403364658,
-0.016861045733094215,
-0.013882128521800041,
0.0318206287920475,
-0.016191916540265083,
-0.04575669765472412,
-0.002907424932345748,
-0.008118961937725544,
0.07463148981332779,
-0.0526055283844471,
-0.018518440425395966,
0.004106768406927586,
0.036229588091373444,
-0.0026764937210828066,
-0.004294195678085089,
0.02306792512536049,
-0.021120676770806313,
-0.04809518903493881,
-0.05873359739780426,
-0.006360094528645277,
-0.017611972987651825,
-0.04724182188510895,
-0.03636056184768677,
-0.007224957924336195,
0.003481100080534816,
-0.0055473544634878635,
0.0441347099840641,
0.036962930113077164,
-0.010781573131680489,
0.00656835688278079,
-0.017128504812717438,
0.1310124397277832,
-0.03736325725913048,
-0.010671787895262241,
-0.019581962376832962,
-0.005695165600627661,
-0.02162499725818634,
0.023531075567007065,
-0.01622534915804863,
0.040535829961299896,
-0.010141483508050442,
-0.018788136541843414,
-0.0008261646726168692,
0.009943974204361439,
-0.016044989228248596,
-0.021223021671175957,
0.021540213376283646,
-0.053263988345861435,
-0.012575359083712101,
0.04567224159836769,
-0.0057216729037463665,
-0.03755808621644974,
-0.008542145602405071,
-0.02800116501748562,
-0.015149694867432117,
0.019907493144273758,
0.017764611169695854,
0.026260560378432274,
0.028480565175414085,
-0.0046000611037015915,
-0.0429743267595768,
0.00685084518045187,
0.015215877443552017,
0.023742105811834335,
-0.03567679971456528,
0.00830457266420126,
0.005931335501372814,
-0.032341450452804565,
-0.016978006809949875,
0.03340133652091026,
-0.008321715518832207,
0.007383206393569708,
-0.055316176265478134,
-0.023029673844575882,
-0.056516122072935104,
-0.031686391681432724,
-0.006941559258848429,
-0.06556875258684158,
0.0029841491486877203,
0.014076175168156624,
-0.0004241120768710971,
-0.03789285570383072,
0.0004886565147899091,
-0.004105031955987215,
-0.03994736820459366,
-0.006043620873242617,
0.03041752427816391,
-0.04987582564353943,
0.019562117755413055,
0.02453663758933544,
0.010662620887160301,
0.009537351317703724,
-0.027859192341566086,
0.00644324067980051,
0.010876057669520378,
-0.019170595332980156,
0.023664584383368492,
-0.036806873977184296,
-0.0058891018852591515,
0.005507713183760643,
-0.05992914363741875,
-0.020617472007870674,
0.06320064514875412,
0.02446439303457737,
0.009639743715524673,
0.012010514736175537,
0.10087516903877258,
0.029028883203864098,
-0.054233524948358536,
0.07602523267269135,
0.03028937801718712,
0.03887011855840683,
0.017997782677412033,
0.03352472186088562,
-0.02914147824048996,
0.005604784935712814,
-0.015189161524176598,
0.0015019782586023211,
-0.00018590425315778702,
0.0697660967707634,
-0.006419504061341286,
-0.06841223686933517,
-0.02337147295475006,
-0.0026428638957440853,
-0.01833249256014824,
0.0014129350893199444,
0.018605854362249374,
-0.0027149126399308443,
-0.011446699500083923,
-0.04162546619772911,
0.024956002831459045,
0.020589977502822876,
0.010859438218176365,
0.002308610128238797,
0.008668937720358372,
-0.03399692848324776,
0.05315466970205307,
0.01107004377990961,
0.030749261379241943,
-0.013017301447689533,
0.025956161320209503,
0.009206545539200306,
0.0006598560721613467,
-0.0247628353536129,
0.0009252759045921266,
0.027073314413428307,
-0.05395730957388878,
0.0196992177516222,
0.047139398753643036,
-0.03898105397820473,
0.005367862991988659,
-0.010998099111020565,
0.030765727162361145,
-0.009850787930190563,
0.016448872163891792,
0.02150372415781021,
0.09199842810630798,
0.05509398505091667,
-0.013789035379886627,
0.03404424339532852,
-0.047003500163555145,
0.022741109132766724,
0.029063250869512558,
0.050173789262771606,
0.027059024199843407,
-0.0031131641007959843,
-0.04180217906832695,
0.027887050062417984,
-0.03452664241194725,
0.001119222491979599,
-0.029700933024287224,
0.0187249556183815,
-0.00380103406496346,
0.03729921579360962,
-0.03690148517489433,
-0.0028248862363398075,
0.008272334933280945,
0.005048395600169897,
-0.018073176965117455,
0.01623513363301754,
-0.0230970848351717,
-0.007591619621962309,
-0.014384977519512177,
-0.003359478898346424,
0.04316391795873642,
-0.03772728517651558,
0.018962254747748375,
-0.035442449152469635,
-0.011486034840345383,
0.02342749945819378,
0.050745639950037,
-0.0036543544847518206,
-0.02665669098496437,
-0.01151233445852995,
-0.0019295011879876256,
0.035738661885261536,
0.015295610763132572,
0.03602352365851402,
-0.00664325337857008,
-0.01818913035094738,
-0.029336079955101013,
0.03868071362376213,
-0.015077786520123482,
0.010054852813482285,
-0.0525265708565712,
-0.06888087838888168,
0.06788337975740433,
-0.021029260009527206,
-0.029664499685168266,
-0.005316497758030891,
0.05358470231294632,
0.03569395840167999
] |
I. Éléments d'actif affectés à l'exercice de la profession
1
Les plus-values ou moins-values provenant de la réalisation des éléments d'actif affectés à
l'exercice de la profession (immeubles, mobilier, matériel, véhicules automobiles, droits ou parts de sociétés de personnes, etc.), doivent, en application des règles de droit commun, être déterminées
en retranchant du prix de vente y afférent le prix de revient originaire desdits éléments, diminué le cas échéant, du montant des amortissements pratiqués et admis pour l'établissement de l'impôt.
10
En cas de cession d'un élément à usage mixte, il y a lieu de prendre en considération la
plus-value correspondant à l'usage professionnel qui a été fait de l'élément en cause ; cette plus-value est, en toute hypothèse, déterminée selon les règles visées au I § 1.
A. Détermination du prix de cession
20
Le prix de cession d'un élément de l'actif affecté à l'exercice de la profession s'entend de la
somme effectivement acquise au vendeur.
Ce prix de cession doit être un prix net, c'est-à-dire déduction faite des frais spéciaux qui
s'appliquent, le cas échéant, directement à l'opération de cession (par exemple : commissions ou courtages versés à un intermédiaire qui a prêté son concours pour la réalisation de la vente).
30
En cas de cession stipulée moyennant un prix payable à terme, en partie ou en totalité, la
plus-value susceptible d'être réalisée doit être déterminée en fonction de la valeur nominale de l'élément cédé -telle qu'elle résulte de l'acte, exception faite si cette valeur est notoirement
inférieure à la valeur vénale du bien considéré- lorsque la créance correspondant à la partie du prix de cession dont le paiement est différé est productive d'intérêts.
40
En revanche, lorsque la créance du cédant n'est pas assortie d'intérêts, la plus-value doit
être calculée sur la base de la valeur actuelle de la créance, au titre de l'année où est intervenue la cession de l'élément considéré.
50
Néanmoins, dans un
arrêt du 6 décembre 1978, req. n° 12561
à n° 12565, le Conseil d'État a jugé que, lorsque le prix de cession est payable à terme en tout ou partie, il y a lieu de retenir pour le calcul de la plus-value, non le montant nominal de la créance
acquise, mais sa valeur réelle, notamment dans le cadre d'une créance productive d'intérêts ou indexée, lorsque ces intérêts ou cette indexation ne compensent pas suffisamment les inconvénients
résultant pour le créancier d'un paiement reporté. Cette valeur réelle doit être fixée par voie de comparaison avec des transactions portant sur des créances de même nature, ou à défaut, par voie
d'appréciation directe.
60
Lorsque la cession d'un élément est consentie moyennant la constitution d'une rente viagère,
la plus-value éventuellement constatée doit être calculée en retenant le capital représentatif de la rente, tel qu'il a été fixé lors de la cession. Cette taxation de la plus-value est établie sans
préjudice de l'imposition, au nom du crédirentier, du revenu annuel constitué par le montant de la rente viagère considérée.
B. Détermination du prix de revient
70
Pour le calcul de la plus-value réalisée ou de la moins-value subie à l'occasion de la cession
d'un élément d'actif affecté à l'exercice de la profession, le prix de revient (ou valeur d'origine) est constitué par le prix d'acquisition (ou coût réel d'achat) dudit élément.
Il s'agit, d'une manière générale, du prix de revient qui sert de base, le cas échéant, au
calcul de l'amortissement (BOI-BNC-BASE-50).
C. Cas particuliers
1. Détermination de la plus-value en cas de cession d'un véhicule automobile
80
En cas de cession d'un véhicule automobile, dont l'amortissement est limité
(BOI-BNC-BASE-50 et BOI-BIC-AMT-20-40-50), la plus-value doit être déterminée en prenant en considération non pas les amortissements
réellement déduits pour l'assiette de l'impôt, mais les amortissements linéaires qui auraient pu être pratiqués, en l'absence de toute limitation, sur le prix de revient total du véhicule en fonction
de la durée d'utilisation de celui-ci.
90
Exemple : Soit un véhicule acquis pour la somme de 30 000 €, le 10 décembre de
l'année N et revendu le 1er juin, de l'année N+3 pour un prix de 18 000 €, alors que sa durée normale d'utilisation est de cinq ans. Il est précisé que ce véhicule appartient à la catégorie
des véhicules les plus polluants pour lesquels la base amortissable est fiscalement limitée à 9 900 € (code général des impôts
[CGI], art. 39, 4).
Les amortissements effectivement déduits ressortent à :
Année N
9 900 € x 20 % x 20/360
110,00 €
Année N+1
9 900 € x 20 %
1 980,00 €
Année N+2
9 900€ x 20 %
1 980,00 €
Année N+3
9 900 € x 20 % x 150/360
825,00 €
TOTAL
4 895,00 €
Amortissements effectivement déduits de N à N+3
Pour déterminer la plus-value de cession, il y a lieu de faire état des amortissements suivants :
Année N
30 000 € x 20 % x 20/360
333,33 €
Année N+1
30 000 € x 20 %
6 000,00 €
Année N+2
30 000 € x 20 %
6 000,00 €
Année N+3
30 000 € x 20 % x 150/360
2 500,00 €
TOTAL
14 833,33 €
Calcul des amortissements à retenir pour le calcul de la plus-value
La valeur comptable du véhicule ressort à :
30 000 € - 14 833,33 € = 15 166,67 € ;
et la plus-value imposable est de :
18 000 € - 15 166,67 € = 2 833,33 €.
100
Véhicule partiellement affecté à l'exercice de la profession.
Dans l'exemple du I-C-1 § 90, et en supposant que le véhicule soit utilisé à
titre professionnel à concurrence des deux tiers, la plus-value, après avoir été déterminée dans les conditions indiquées au I-C-1 § 90, doit ensuite être réduite pour tenir compte de
l'usage personnel, c'est-à-dire ramenée à :
2 833,33 € x 2/3 = 1 888,88 €.
110
Les règles citées au I-C-1 § 80 à 100 sont applicables mutatis
mutandis en cas de cession donnant lieu à une moins-value.
2. Plus-values de cession des parts de sociétés de personnes
120
Il résulte du II de
l'article 238 bis K du CGI que les profits provenant de la cession, par une personne physique exerçant une activité
libérale dans le cadre d'une société de personnes, de parts de ladite société, sont déterminés et imposés en tenant compte de la nature de l'activité et du montant des recettes de la société.
130
Sous réserve du respect de conditions tenant à la durée de détention des parts
(BOI-BIC-PVMV-40-10-10-20 au I-A-1-b § 130 à 140) et à des limites de recettes
(BOI-BIC-PVMV-40-10-10-20 au II § 200 et suiv.), les plus-values de cession des parts peuvent être totalement ou partiellement exonérées en
application de l'article 151 septies du CGI. Dans le cas contraire, ces plus-values sont imposables selon les règles
applicables aux plus-values professionnelles (plus-values à court terme ou à long terme).
II. Crédit-bail immobilier
A. Cession d’un contrat de crédit-bail
140
Le résultat de la cession de droits portant sur un contrat de crédit-bail immobilier est
soumis au régime des plus-values professionnelles prévu par l'article 39 duodecies du CGI sous réserve de l’application
des dispositions de l'article 39 duodecies A du CGI.
150
Cela étant, pour les contrats conclus à compter du 1er janvier 1996 :
- le dernier alinéa du 10 de
l'article 39 du CGI prévoit que les quotes-parts de loyers non déductibles en application des dispositions de ce même article
(BOI-BIC-BASE-60-30-10 au II § 40 et suiv.) doivent être considérées comme un élément du prix de revient du contrat pour le calcul de la
plus-value ;
- en vertu du 1 de
l'article 39 duodecies A du CGI,
la plus-value de cession d'un contrat de crédit-bail immobilier est considérée comme une plus-value à court terme à concurrence de la fraction déduite, pour l'assiette de l'impôt, de la quote-part des
loyers prise en compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat diminuée du montant des frais d’acquisition compris dans ces loyers.
B. Cession d’un immeuble acquis en exécution d’un contrat de crédit-bail
160
Le régime des plus-values sur éléments de l’actif immobilisé prévu aux
articles 39 duodecies et suivants du CGI est applicable au résultat de la cession d'un immeuble acquis à l'échéance
d'un contrat de crédit-bail.
Les règles de détermination du montant de la plus-value réalisée à l’occasion de la cession
d’un immeuble acquis en exécution d’un contrat de crédit-bail sont exposées au BOI-BIC-PVMV-40-50-10.
III. Indemnités reçues en contrepartie de la cessation de l'exercice de la profession ou du transfert d'une clientèle
170
La plus-value imposable est constituée par la totalité de l'indemnité reçue, dans le cas où le
cédant a créé sa clientèle ou, si le cédant a acquis la clientèle de son prédécesseur, par la différence entre l'indemnité qu'il perçoit et celle qu'il a lui-même payée à l'origine.
En cas de paiement à terme, cf. IV § 190 et 200.
IV. Cessions de charges et offices
180
Les plus-values provenant de la cession de charges et offices sont déterminées conformément
aux règles de droit commun, c'est-à-dire par différence entre le prix de cession et le prix d'acquisition de la charge ou de l'office.
Remarque : Le prix d'acquisition est majoré, le cas échéant, des sommes versées
par le titulaire de la charge à un ancien confrère dont la charge a été supprimée, en raison de l'accroissement de la valeur que cette opération a procuré à sa propre charge.
190
L'administration a admis, en ce qui concerne la valeur de la créance à retenir pour le calcul
de la plus-value, en cas de prix payable à terme, que la plus-value soit calculée sur la base de sa valeur actuelle, à condition que la créance ne soit pas productive d'intérêts. En revanche, dans le
cadre d'une créance assortie d'intérêts, l'administration a indiqué qu'il convenait de retenir le montant nominal de la créance pour le calcul de la plus-value imposable.
200
Cependant, le Conseil d'État a jugé que, lorsqu'un prix de cession ou une indemnité
assimilable à un prix de cession a été arrêté à un certain montant, mais que le cessionnaire ou le débiteur de l'indemnité est en droit de ne verser la somme ainsi arrêtée, en tout ou partie, qu'au
cours d'années postérieures à celle de la cession, le montant de la plus-value imposable doit être déterminé par référence à la valeur réelle de la créance acquise par le contribuable, en tenant
compte de ce que cette valeur peut différer du montant nominal de la créance, notamment dans le cas où les inconvénients, pour le créancier, d'un paiement à échéance plus ou moins lointaine ne sont
pas compensés ou insuffisamment compensés par des intérêts mis à la charge du débiteur ou par une clause d'indexation appropriée du bien cédé ou du préjudice indemnisé (arrêt du 6 décembre 1978,
cf. I-A § 50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-BASE-30-20
|
https://bofip.impots.gouv.fr/bofip/4677-PGP.html/identifiant=BOI-BNC-BASE-30-20-20161102
|
2016-11-02 00:00:00
|
5abc686985222fdfab12b84627a8bc586a8a31351bbb0b0b567a14e87611cea8
|
[
-0.10235366225242615,
0.021559875458478928,
0.01582343317568302,
0.026844840496778488,
0.05351585894823074,
-0.022466015070676804,
-0.024081489071249962,
-0.023441212251782417,
0.09600294381380081,
-0.08365768939256668,
-0.03909110277891159,
0.046727798879146576,
-0.058726903051137924,
0.012483427301049232,
-0.05110680311918259,
0.007212651427835226,
0.043354593217372894,
0.04179048538208008,
0.010154398158192635,
-0.03168255835771561,
0.08767115324735641,
-0.012743351981043816,
-0.007948685437440872,
0.011746438220143318,
0.004529243800789118,
0.044720329344272614,
-0.0008104682201519608,
-0.11812867224216461,
-0.03075414150953293,
0.007988035678863525,
0.010187504813075066,
-0.03126063570380211,
0.046413447707891464,
0.017293062061071396,
0.05374827980995178,
-0.02322958968579769,
-0.029399868100881577,
0.020115472376346588,
-0.020056627690792084,
0.032835736870765686,
-0.02787681855261326,
0.009184054099023342,
0.06921911984682083,
0.0040539707988500595,
0.04995346814393997,
0.010821756906807423,
-0.0010903197107836604,
0.02002151496708393,
-0.032000135630369186,
0.057383887469768524,
-0.04890256002545357,
0.016269782558083534,
0.03794334456324577,
-0.03285471722483635,
0.030814815312623978,
0.057515520602464676,
-0.059416063129901886,
-0.024592619389295578,
0.07922938466072083,
-0.08068584650754929,
0.03993838280439377,
-0.0017280422616750002,
-0.010450287722051144,
-0.06915698945522308,
-0.0034218577202409506,
-0.02829679660499096,
0.04899279400706291,
-0.06369516253471375,
0.13585156202316284,
0.03425733000040054,
-0.0021656202152371407,
-0.023678544908761978,
0.033572256565093994,
0.029884587973356247,
0.07055613398551941,
0.007323914673179388,
-0.01860598661005497,
0.025175046175718307,
0.045165590941905975,
-0.012445311062037945,
-0.07270855456590652,
-0.006736498326063156,
0.026904471218585968,
0.028405869379639626,
-0.005975112784653902,
-0.037654198706150055,
0.007255793083459139,
-0.05433303490281105,
0.02759087085723877,
0.008541765622794628,
-0.030841341242194176,
0.062564916908741,
0.00991216953843832,
0.031106015667319298,
0.04923473298549652,
0.061227962374687195,
-0.011097249574959278,
0.001436241320334375,
0.07600115984678268,
-0.005561450961977243,
-0.012483896687626839,
0.07443802058696747,
0.019325323402881622,
-0.025628700852394104,
0.04765685275197029,
-0.007744023110717535,
0.039151374250650406,
-0.03424391523003578,
-0.016124127432703972,
-0.017872830852866173,
0.009089525789022446,
-0.02752799168229103,
-0.005885249935090542,
-0.007923579774796963,
0.010735714808106422,
0.09148582071065903,
0.023705143481492996,
-0.01517945434898138,
0.023531829938292503,
0.0020984585862606764,
-0.004578970372676849,
-0.014835504814982414,
-0.017183037474751472,
-0.03028249926865101,
-0.1313754767179489,
-0.03720689192414284,
-0.03434143215417862,
-0.002359650330618024,
-0.059722770005464554,
0.01981310173869133,
0.01945452205836773,
0.004301511682569981,
-0.0017117233946919441,
-0.02928820624947548,
0.0029804620426148176,
-0.02760334312915802,
0.012262742035090923,
0.04482811689376831,
0.0396324023604393,
0.010022980161011219,
-0.01740342192351818,
-0.01321571134030819,
0.013702575117349625,
0.04486532881855965,
-0.017155185341835022,
-0.003032074077054858,
-0.08268672227859497,
-0.052383944392204285,
0.01016187947243452,
-0.03400813043117523,
-0.009212945587933064,
0.007042410783469677,
0.07007572799921036,
-0.01915437914431095,
0.013110567815601826,
0.029866313561797142,
0.009464232251048088,
0.010496528819203377,
-0.017981287091970444,
-0.02816314436495304,
0.013419313356280327,
0.01635548658668995,
0.0692279264330864,
0.0018743040272966027,
-0.05085154250264168,
0.03315749391913414,
0.01973056234419346,
0.011254390701651573,
0.018384862691164017,
0.07189050316810608,
-0.0445898063480854,
0.03851163759827614,
0.01258192677050829,
-0.010225873440504074,
-0.007387219928205013,
-0.013019074685871601,
-0.022993436083197594,
0.03265976905822754,
-0.04860200732946396,
0.07901845127344131,
-0.027268357574939728,
-0.07158804684877396,
0.027616767212748528,
0.009897561743855476,
0.01763598807156086,
0.0567592978477478,
0.019610930234193802,
-0.05220698192715645,
0.026588592678308487,
0.04926353320479393,
-0.02876337803900242,
0.01900637336075306,
-0.06200670823454857,
0.021247724071145058,
0.010814358480274677,
-0.06600340455770493,
-0.01600963994860649,
-0.006984532345086336,
0.03136206790804863,
-0.002924045082181692,
0.012518404051661491,
0.006277372594922781,
-0.0011886778520420194,
0.03337594494223595,
-0.043869975954294205,
-0.03139270097017288,
-0.0023972922936081886,
-0.04665110260248184,
-0.042760711163282394,
-0.08944571018218994,
0.04223121330142021,
-0.018048247322440147,
0.016795124858617783,
0.020987998694181442,
-0.02464221976697445,
-0.04551937058568001,
-0.06799264997243881,
-0.008661478757858276,
0.055621590465307236,
0.009801680222153664,
-0.011777987703680992,
-0.05485934019088745,
-0.025201506912708282,
-0.011938946321606636,
0.03414122015237808,
0.004129522945731878,
-0.028796808794140816,
0.01647091656923294,
-0.0124355498701334,
-0.0993429645895958,
-0.0032538529485464096,
-0.010724126361310482,
0.02213282138109207,
-0.015341421589255333,
-0.007544039748609066,
0.028124641627073288,
0.020663149654865265,
0.008562130853533745,
-0.07055820524692535,
0.01639900542795658,
0.02807508036494255,
-0.005654389038681984,
0.003706750925630331,
-0.01613224670290947,
0.10138588398694992,
-0.029270129278302193,
-0.047735366970300674,
-0.009198608808219433,
-0.01946846768260002,
0.05273855850100517,
-0.03646353259682655,
0.028007613494992256,
-0.016557591035962105,
-0.01613514870405197,
-0.015880141407251358,
-0.06261564046144485,
0.007248443551361561,
0.02175646275281906,
0.018540596589446068,
-0.04508372023701668,
-0.00908181257545948,
-0.018793588504195213,
-0.04086315631866455,
-0.06311217695474625,
0.0077644591219723225,
-0.10380009561777115,
0.0916348472237587,
0.051289115101099014,
-0.05573710799217224,
-0.007105440832674503,
0.0156642384827137,
-0.013493063859641552,
-0.027070293202996254,
0.03907347470521927,
-0.011281452141702175,
-0.006548125296831131,
-0.03738114982843399,
0.0055883522145450115,
0.06662600487470627,
-0.0007580776582472026,
0.05043880268931389,
0.010001186281442642,
-0.02044633962213993,
-0.030588919296860695,
0.008092011325061321,
0.006481273099780083,
0.009776640683412552,
-0.05912315100431442,
0.01384917926043272,
0.013146394863724709,
-0.06786660850048065,
-0.032691359519958496,
-0.031224459409713745,
0.0694611594080925,
-0.03035724349319935,
0.017939899116754532,
-0.02562834694981575,
0.05270823836326599,
-0.030214257538318634,
-0.013933982700109482,
-0.06486435234546661,
-0.013203123584389687,
-0.006087376736104488,
0.01136211771517992,
-0.02776971086859703,
-0.05390965938568115,
0.0010157079668715596,
-0.048033811151981354,
-0.012931196950376034,
0.016425181180238724,
-0.04893617331981659,
0.016445821151137352,
0.058809731155633926,
-0.023873772472143173,
0.044806107878685,
-0.020647579804062843,
-0.019468100741505623,
-0.0016245340229943395,
-0.07784432172775269,
-0.031696077436208725,
-0.06995300203561783,
0.02866211161017418,
-0.015631742775440216,
0.0012892789673060179,
-0.024198144674301147,
-0.02922242134809494,
-0.035503536462783813,
0.0000385660350730177,
-0.03776956722140312,
0.01120600476861,
-0.02032535895705223,
0.017515620216727257,
0.022578638046979904,
-0.054940156638622284,
-0.000376152282115072,
0.012422055006027222,
0.002310108160600066,
-0.021896135061979294,
0.028517592698335648,
0.03468877077102661,
0.033049412071704865,
-0.00850109476596117,
-0.06700224429368973,
-0.000026383915610495023,
-0.021284932270646095,
-0.07134193927049637,
-0.002975844545289874,
-0.0054381717927753925,
-0.014431186020374298,
-0.025930723175406456,
0.03664731606841087,
-0.015848234295845032,
-0.0029480522498488426,
0.011387495324015617,
0.02432379312813282,
-0.04186969995498657,
-0.05579313263297081,
0.01597893238067627,
0.003800830338150263,
0.05826122686266899,
0.06944385915994644,
-0.02252344787120819,
0.008037665858864784,
0.025861293077468872,
-0.023194201290607452,
0.03993085399270058,
-0.03647477924823761,
0.03235006332397461,
0.01716490462422371,
0.0035495341289788485,
-0.022308867424726486,
0.007569786626845598,
0.022531740367412567,
0.019169973209500313,
-0.014778206124901772,
0.06332622468471527,
0.0001112148747779429,
0.007637195289134979,
0.00897891353815794,
-0.04136791452765465,
-0.002091718139126897,
-0.015173833817243576,
0.027956610545516014,
0.04529373720288277,
0.02449033595621586,
0.05295884609222412,
0.0029657515697181225,
-0.016687879338860512,
0.0014822903322055936,
0.03772621974349022,
0.05102112889289856,
-0.019556280225515366,
0.036468952894210815,
0.023832663893699646,
0.04481026902794838,
0.0027375458739697933,
0.007524274289608002,
0.04487345740199089,
-0.030375689268112183,
0.025288008153438568,
-0.013971800915896893,
-0.0025565200485289097,
0.015910230576992035,
-0.029997460544109344,
0.044211745262145996,
0.08562061190605164,
0.01987054944038391,
-0.07872763276100159,
-0.024865908548235893,
-0.008000080473721027,
0.08528076112270355,
0.04679624363780022,
0.05303627625107765,
-0.05666939541697502,
-0.009447524324059486,
0.003289364743977785,
0.019698740914463997,
0.08094235509634018,
0.1688629686832428,
-0.05261533334851265,
0.03103535622358322,
0.03505786135792732,
0.006797387730330229,
-0.015310064889490604,
-0.005301428958773613,
-0.00041675291140563786,
0.0522817000746727,
-0.01670503243803978,
-0.11454036086797714,
-0.06279618293046951,
-0.03893040493130684,
0.008387443609535694,
-0.03468891605734825,
0.013274685479700565,
-0.023309368640184402,
0.03124169632792473,
-0.012744618579745293,
0.014507241547107697,
0.018600961193442345,
-0.03852894902229309,
-0.02025534026324749,
0.013183778151869774,
0.027014195919036865,
-0.03762870654463768,
-0.004418523516505957,
-0.014333629980683327,
0.014976363629102707,
0.01231938973069191,
0.025003697723150253,
0.036877844482660294,
-0.040679529309272766,
0.0002861619577743113,
0.007976802065968513,
-0.009650963358581066,
0.03368372842669487,
-0.004894894547760487,
-0.031701862812042236,
0.04859287291765213,
0.044806741178035736,
0.02966107614338398,
0.01731242798268795,
0.0034205701667815447,
0.061366934329271317,
0.004570792429149151,
0.021582532674074173,
0.02211453951895237,
-0.010117056779563427,
0.0005750404088757932,
0.02116973325610161,
0.07960008084774017,
0.07555168867111206,
0.028890127316117287,
0.015751155093312263,
0.012270801700651646,
0.03386329486966133,
0.03826167434453964,
-0.02038663439452648,
0.05608842149376869,
-0.010877341963350773,
0.028569212183356285,
0.026290396228432655,
0.04802139848470688,
-0.008398120291531086,
-0.016355615109205246,
-0.029141554608941078,
0.019820669665932655,
-0.00028758213738910854,
-0.07294140011072159,
-0.0025979075580835342,
-0.022290082648396492,
-0.008097544312477112,
-0.012203644961118698,
0.035655926913022995,
0.01068077702075243,
0.010469826869666576,
0.07447456568479538,
0.020980780944228172,
-0.0516275055706501,
-0.021826207637786865,
0.007359019014984369,
-0.025359708815813065,
-0.033130936324596405,
-0.007122782524675131,
0.038608331233263016,
0.06042863056063652,
0.004933076445013285,
0.08486943691968918,
-0.0027262913063168526,
0.0018144118366762996,
0.006592600140720606,
-0.01088354829698801,
-0.034681014716625214,
-0.027037488296628,
-0.07037699222564697,
-0.013338403776288033,
0.022157279774546623,
-0.03397304564714432,
0.016662107780575752,
0.005317918956279755,
-0.0002588900679256767,
0.008531305938959122,
0.03460019826889038,
0.031032033264636993,
0.0014164805179461837,
0.04765532165765762,
-0.020395800471305847,
-0.02782272920012474,
0.0063451179303228855,
0.009931142441928387,
0.011370976455509663,
-0.0251621101051569,
0.003805479733273387,
0.017517950385808945,
-0.005613870453089476,
0.03653145954012871,
-0.00957104004919529,
0.0363004133105278,
0.02528892643749714,
0.013330655172467232,
-0.014955336228013039,
-0.021349769085645676,
-0.026253480464220047,
-0.025960952043533325,
-0.03856174275279045,
0.041797783225774765,
-0.02155883237719536,
0.004721629433333874,
0.002448774641379714,
-0.03533569350838661,
-0.03399178385734558,
-0.0050838966853916645,
0.07562532275915146,
0.0007957309135235846,
-0.02941148914396763,
-0.03154749795794487,
-0.03741166740655899,
-0.01053583063185215,
-0.02454977110028267,
-0.002596301259472966,
0.01760302484035492,
-0.015679821372032166,
-0.03821432217955589,
-0.023307058960199356,
-0.03637855127453804,
0.05049921199679375,
0.021114662289619446,
-0.02757645770907402,
0.0030023979488760233,
0.0191582590341568,
-0.0014549284242093563,
-0.003769455011934042,
0.013274910859763622,
-0.0018571590771898627,
-0.07617758959531784,
-0.012455269694328308,
0.01579495333135128,
-0.0025686316657811403,
-0.01358007825911045,
-0.03835642337799072,
0.012513561174273491,
-0.05901315063238144,
0.0001818736200220883,
0.03328951820731163,
0.020297469571232796,
0.03992658108472824,
0.018727291375398636,
-0.03466476500034332,
0.07641679793596268,
0.000014004494005348533,
-0.01870795153081417,
-0.04623302444815636,
0.02170623280107975,
0.014989269897341728,
0.038934126496315,
-0.01193589624017477,
-0.014959207735955715,
-0.0004761381715070456,
-0.009342002682387829,
0.004168981220573187,
0.00421591941267252,
-0.015676375478506088,
-0.014839790761470795,
-0.005170824006199837,
-0.030988596379756927,
-0.008900109678506851,
0.03574538975954056,
0.007663997355848551,
-0.10979914665222168,
-0.00257596792653203,
0.0457114651799202,
-0.01682981476187706,
-0.006461360026150942,
0.02245892398059368,
0.026120953261852264,
0.03250228986144066,
0.012767703272402287,
-0.016972599551081657,
0.00463716359809041,
-0.0006480515585280955,
0.023914696648716927,
-0.03590703010559082,
0.015787044540047646,
-0.017253102734684944,
-0.007362737320363522,
0.029153449460864067,
0.021642955020070076,
0.0320122092962265,
-0.019155511632561684,
-0.04587235301733017,
-0.031170712783932686,
-0.06503051519393921,
-0.03142878785729408,
0.0025670018512755632,
-0.042086392641067505,
0.0017044561682268977,
-0.03548085317015648,
-0.05499713867902756,
-0.03674253448843956,
0.037161685526371,
-0.055740442126989365,
-0.05772833153605461,
-0.023668453097343445,
0.0036719997879117727,
0.000767767836805433,
0.02989712916314602,
0.006196578033268452,
0.00933976098895073,
0.00865870900452137,
0.012581526301801205,
0.04406687989830971,
0.01985003985464573,
-0.015818485990166664,
0.012195623479783535,
-0.0117746377363801,
-0.04839560016989708,
0.0022558607161045074,
0.0019043817883357406,
-0.05593312159180641,
0.04888967052102089,
0.003771532094106078,
0.009197819046676159,
0.04371938109397888,
0.056921519339084625,
0.030253060162067413,
-0.04895070195198059,
0.015591426752507687,
0.034122951328754425,
0.007300254423171282,
0.012702674604952335,
0.019443610683083534,
-0.019085213541984558,
-0.013421323150396347,
-0.014612356200814247,
-0.025313924998044968,
0.01961260288953781,
0.019169896841049194,
-0.026975715532898903,
-0.04344816133379936,
-0.019144074991345406,
0.03422011807560921,
-0.010419095866382122,
-0.015312124975025654,
-0.018653133884072304,
0.0020948362071067095,
-0.05236480385065079,
-0.039425283670425415,
0.041255299001932144,
0.03821663558483124,
-0.0004289878997951746,
0.005921244155615568,
0.028368104249238968,
0.007198797073215246,
0.05515119433403015,
0.03465557470917702,
0.030641399323940277,
-0.0024853849317878485,
-0.021239567548036575,
0.06821475923061371,
-0.00982893630862236,
0.00236769812181592,
-0.01682298071682453,
0.08515824377536774,
-0.01674671098589897,
0.0023440103977918625,
0.018510140478610992,
-0.022500647231936455,
0.0055329930037260056,
0.01763211190700531,
0.03662438690662384,
0.01984538324177265,
0.03734685853123665,
0.043831195682287216,
0.04788092151284218,
0.0020036424975842237,
-0.006057577207684517,
0.03635193407535553,
-0.060075078159570694,
-0.0032076432835310698,
0.01652418076992035,
0.028568033128976822,
0.0075542679987847805,
0.037953998893499374,
-0.037370599806308746,
0.01934979297220707,
-0.03459642827510834,
0.0511886328458786,
0.025447823107242584,
0.03888159990310669,
0.03140391781926155,
-0.027136189863085747,
-0.04185618460178375,
-0.01843077875673771,
-0.015547786839306355,
0.06692992150783539,
-0.0035348329693078995,
-0.01976720616221428,
0.027412543073296547,
-0.020449044182896614,
-0.014658769592642784,
-0.042592063546180725,
0.030857520177960396,
-0.03602147102355957,
0.004080541431903839,
0.05656011030077934,
-0.0087564866989851,
0.06665772199630737,
-0.009155393578112125,
-0.0005787464324384928,
-0.03492411598563194,
0.01926870085299015,
0.029775112867355347,
0.00877983495593071,
0.010095665231347084,
0.020006775856018066,
0.0015233547892421484,
-0.017387988045811653,
-0.02105248160660267,
0.04779204726219177,
-0.002709397114813328,
0.015667447820305824,
-0.03347892686724663,
-0.023462142795324326,
0.056164760142564774,
-0.06173508241772652,
-0.031097285449504852,
0.05652221664786339,
0.012539356015622616,
0.0016457169549539685
] |
1
Pour entrer dans le champ d'application des dispositions de
l'article 239 ter du code général des impôts (CGI), les sociétés civiles ayant pour objet la construction d'immeubles en vue
de la vente doivent remplir certaines conditions relatives à leur objet, leur forme, les termes de leurs statuts et leur origine.
I. Objet des sociétés
A. Principe
10
Le régime de l'article
239 ter du CGI s'applique aux seules sociétés qui ont pour objet la construction d'immeubles en vue de la vente, soit directement, soit sous le couvert de sociétés dotées de la « transparence
fiscale ».
20
Il n'y a pas lieu de distinguer selon que cet objet est réalisé à titre exclusif, ou
conjointement avec l'exercice d'une activité purement civile du point de vue fiscal (location d'immeubles, mise en valeur d'une exploitation agricole ou forestière, etc.). En revanche, les sociétés
civiles qui, en sus de la construction d'immeubles en vue de la vente, exercent une autre activité entrant dans les prévisions de
l'article 34 du CGI et et l'article 35 du CGI, continuent à
entrer dans les prévisions du 1 de l'article 206 du CGI (soumission à l'impôt sur les sociétés).
Ce principe a été confirmé par le
Conseil d'État dans un arrêt du 24 février
1988 (n° 59 762).
Dans cette affaire, une société civile avait vendu en l'état futur d'achèvement à des sociétés
immobilières pour le commerce et l'industrie (SICOMI), quatre bâtiments à usage de centrale hydro-électrique qu'elle s'était engagée à construire. Le Conseil d'État a considéré que la société ne
pouvait soutenir que les seules opérations qu'elle avait réalisées étaient des opérations de construction d'immeubles en vue de la vente pour bénéficier du régime d'imposition de
l'article 239 ter du CGI, dès lors que son objet social ne comportait pas la construction d'immeubles en vue de la vente. (En
effet, cette société avait pour objet « l'obtention de toutes concessions sur le Lot, cours d'eau du domaine public ... la construction ... de tous ouvrages hydrauliques et d'usines génératrices... en
vue de la production d'énergie électrique, l'administration et l'exploitation par bail, la location ou autrement desdits ouvrages et, généralement, de toutes activités quelconques se rattachant
directement ou indirectement à cet objet pourvu qu'elles ne modifient pas le caractère civil de la société »).
Il a également été jugé que le fait de participer aux profits d’une location meublée
constitue l’exercice d’ une activité commerciale de nature à faire perdre à une SCI de construction-vente le bénéfice de
l’article 239 ter du CGI. La circonstance que les meubles garnissant les locaux n’appartiendraient pas à la SCI est sans
incidence sur cette qualification de l’activité exercée
(CAA Bordeaux, arrêt du 28 juin
1994, n° 93-176).
30
Par ailleurs, la tolérance selon laquelle les sociétés civiles réalisant des recettes commerciales
accessoires pour moins de 10 % du montant de leurs recettes totales hors taxe ne sont pas soumises à l'impôt sur les sociétés n'est pas applicable aux sociétés civiles bénéficiant du régime prévu à
l'article 239 ter du CGI (RM Wolff, JO déb AN 19 juillet 1982, p. 2990).
B. Exceptions
1. Revente des terrains primitivement destinés à la réalisation de l’objet social
40
Examinant le cas d'une société civile immobilière constituée en vue d'acquérir un terrain pour
y édifier un ensemble immobilier destiné à être vendu par appartements qui avait effectivement acquis le terrain mais, n'ayant pu mener à bien l'opération de construction et de vente envisagée, avait
revendu ce terrain quelques années plus tard, le Conseil d'État a rendu l'arrêt suivant :
« Jugé que, quel qu'ait été son objet initial, la société civile ne peut être regardée
comme ayant réalisé à cette occasion une opération entrant dans les prévisions du 1° du I de l'article 35 du CGI et justifiant par
suite son assujettissement à l'impôt sur les sociétés dès lors que la condition d'habitude à laquelle est subordonnée l'application des dispositions du
1° du I de l'article 35 du CGI n'était pas remplie :
- tant au regard de la société elle-même pour laquelle l'achat et la revente du terrain a
constitué l'unique activité ;
- qu'au regard des associés de la société civile dont il n'est pas allégué qu'ils se
seraient eux-mêmes livrés habituellement à des opérations d'achats et reventes d'immeubles » (CE, 24 juillet 1981, n° 22 950).
50
Dès lors, pour déterminer si, lors de la revente en l'état du terrain qu'elle a
précédemment acquis en vue de construire, une telle société perd le bénéfice du régime spécial prévu à l'article 239 ter du
CGI, le service doit rechercher si l'opération relève d'une activité immobilière à caractère industriel ou commercial au sens de
l'article 35 du CGI. Il est rappelé, à cet égard, que l'exercice d'une telle activité doit être apprécié en tenant compte notamment
des opérations immobilières auxquelles se livrent les associés, soit par des achats et des ventes faits en leur propre nom, soit par leur participation à des sociétés civiles dont chacune réalise une
opération déterminée (cf. CE, 25 juillet
1980, n° 12 091 ; cf. BOI-BIC-CHAMP-20-10-20-20).
À cet effet, il y a lieu de tenir compte des indications suivantes :
a. Portée de la présomption d'activité à caractère industriel ou commercial liée à celle des associés de la société
60
Par un
arrêt du 16 juin 1986 (n° 41 612), le
Conseil d'État a confirmé la présomption selon laquelle la cession d'un terrain par une société de construction-vente constitue une opération commerciale lorsque les associés qui jouent un rôle
prépondérant ou bénéficient principalement des activités de la société sont des personnes qui se livrent elles-mêmes de façon habituelle à des opérations immobilières soit directement, soit par des
participations à des sociétés civiles (dans le même sens,
CAA Lyon, 21 mars 1990, n° 89LY00219 et
CAA Bordeaux, 28 mai 1991, n°
89BX01761).
70
Mais cette présomption doit être écartée si la société de construction-vente procède à la
vente d'un terrain dans des conditions telles qu'elle respecte son objet social.
Dans un
arrêt du 3 juin 1988 (n° 57 626), le
Conseil d'État en a jugé ainsi dans une espèce où :
- la société de construction-vente avait fait apport à une autre société de
construction-vente d'une parcelle de terrain (650 m2) après avoir édifié un immeuble sur le reste du terrain (1474 m2) ;
- cette société avait été contrainte de modifier son projet de construction primitif par
l'ouverture, au travers de son terrain, d'une voie nouvelle qui a séparé la parcelle vendue de celle sur laquelle elle a réalisé son opération ;
- l'autorité administrative compétente avait subordonné la délivrance du permis de
construire sur cette dernière parcelle à la condition que l'autre parcelle devenue inconstructible en raison de son exiguïté soit réunie au terrain contigu sur laquelle l'autre société de
construction-vente envisageait de réaliser sa propre opération de construction.
La Haute Assemblée a considéré dans cette affaire que :
- « I'équilibre de l'opération initialement projetée par la société civile immobilière
étant devenu irréalisable du fait d'un événement indépendant de sa volonté, cette dernière devait être regardée comme ne s'étant pas écartée de son objet social en procédant à l'apport à une autre
société civile immobilière de la parcelle sur laquelle elle était empêchée de construire alors même que la construction sur cette parcelle n'avait pas été effectuée sous sa responsabilité » ;
- la circonstance que les associés de la société civile se seraient livrés habituellement,
en leur propre nom ou à raison de leur participation à d'autres sociétés, à des opérations immobilières de caractère commercial était sans influence sur l'application de l'exonération de
l'article 239 ter du CGI. »
80
Dès lors, une société de construction vente qui s'est trouvée dans l'impossibilité de réaliser
son projet par suite d'un événement indépendant de sa volonté la contraignant à la revente d'un terrain conserve le bénéfice du régime d'exonération prévu à
l'article 239 ter du CGI même si ses associés exercent une activité immobilière de caractère commercial.
b. Revente à des collectivités territoriales de terrains destinés primitivement à la réalisation de l'objet social
90
Exception faite des situations dans lesquelles les sociétés civiles de construction-vente sont
contraintes, par une procédure administrative, de vendre à une collectivité territoriale des terrains destinés primitivement à la réalisation de l'objet social et pour lesquelles les précisions
exposées au I B 1 a trouvent à s'appliquer, il peut advenir que des cessions de tels terrains soient faites à des collectivités publiques (communes, syndicats de communes,
départements, régions) pour des motifs divers.
Il est admis que ces cessions ne remettent pas en cause le régime prévu à
l'article 239 ter du CGI, si elles ont un caractère non spéculatif. Il en est ainsi si ces cessions sont effectuées pour un
prix au plus égal au prix de revient du terrain. Dans les autres cas, il appartiendra au service d'apprécier si la condition d'absence d'intention spéculative est respectée, en fonction des
circonstances de l'affaire.
À titre d’exemple, il a été jugé qu’une SCI de construction-vente ne s’écarte pas de son
objet social et ne perd donc pas le bénéfice de l’article 239 ter du CGI, en cédant à une société d’économie mixte de
construction de logements une partie encore non utilisée du terrain qu'elle avait acquis dès lors :
- qu’était établie son intention de construire sur la parcelle vendue, par l’obtention d’un
permis de construire et le lancement d’appels d’offres auprès d'entreprises de construction ;
- que la cession amiable a été consentie sous la menace de l’engagement d’une procédure
d’expropriation par le maire de la commune où le terrain était situé ;
- que le prix de vente a été fixé par le service des domaines
(CAA Paris, arrêt du 16 juillet 1992,
n° 91PA00215).
c. Régime fiscal des sociétés civiles ayant pour objet la construction d'immeubles en vue de la vente (article 239 ter du
code général des impôts) - Articulation avec la loi relative à la solidarité et au renouvellement urbain du 13 décembre 2000.
100
Rescrit N°2007/23 du 5 juin 2007
Question :
Dans quelles conditions les sociétés civiles de construction immobilière effectuant des
opérations d'achat et de revente de terrains à bâtir peuvent-elles tout de même bénéficier du régime fiscal prévu à l'article
239 ter du code général des impôts ?
Réponse :
Conformément aux dispositions du
2 de l'article 206 du code général des impôts, les sociétés civiles relèvent de plein droit de l'impôt sur les sociétés
lorsqu'elles se livrent à des opérations présentant un caractère industriel et commercial au sens des articles
34 du CGI et 35
du CGI.
A cet égard, le 1° du I de
l'article 35 du CGI dispose que les personnes qui, habituellement, achètent en leur nom, en vue de les revendre, des immeubles,
des fonds de commerce, des actions ou parts de sociétés immobilières ou qui, habituellement, souscrivent, en vue de les revendre, des actions ou parts créées ou émises par les mêmes sociétés réalisent
des opérations à caractère industriel et commercial.
Par ailleurs, les dispositions du
I de l'article 239 ter du code général des impôts
prévoient que les sociétés civiles qui ont pour objet la construction d'immeubles en vue de la vente échappent à l'impôt sur les sociétés, à la condition qu'elles ne soient pas constituées sous la
forme de sociétés par actions ou à responsabilité limitée et que leurs statuts prévoient la responsabilité indéfinie des associés en ce qui concerne le passif social.
Dans ce cas, les associés sont imposés en proportion de leurs droits suivant le régime qui leur
est propre (impôt sur le revenu ou impôt sur les sociétés).
Lorsque les sociétés civiles de construction immobilière effectuent des opérations d'achat et de
revente de terrains à bâtir, elles ne bénéficient pas du régime prévu à l'article 239
ter du
CGI dès lors qu'elles réalisent une activité commerciale.
Cependant, les dispositions de la loi relative à la solidarité et au renouvellement urbain du 13
décembre 2000, notamment celles codifiées au 5 de l'article 302 du code de la construction et de l'habitation, astreignent les communes, dont la population est au moins égale à 1 500 habitants en
Ile-de-France et 3 500 habitants dans les autres régions et qui sont comprises dans une agglomération de plus de 50 000 habitants comprenant au moins une commune de plus de 15 000 habitants, à
atteindre le seuil de 20 % de logements locatifs sociaux par rapport au nombre de résidences principales.
Par conséquent, les communes concernées peuvent être amenées à conditionner la délivrance de
permis de construire aux sociétés de construction vente, à la rétrocession d'une partie des terrains acquis par celles-ci, aux organismes d'habitation à loyers modérés en vue de la construction de
logements sociaux.
Dans ce cas, il peut être admis que la rétrocession aux organismes d'habitation à loyers modérés
ne remette pas en cause l'application du régime codifié à l'article 239
ter du code général des impôts. Cette tolérance est cependant conditionnée à ce que la société de construction vente :
1° soit en mesure de justifier qu'elle a été contrainte, par la commune, de procéder à la vente
d'une partie des terrains ;
2° rétrocède la partie des terrains en cause à un prix de cession qui ne soit pas supérieur à
leur prix de revient.
2. Sociétés qui livrent des locaux comportant certains équipements mobiliers
110
Le régime spécial de
l'article 239 ter du CGI ne s'applique pas aux sociétés de construction qui fournissent des équipements mobiliers (il en est
de même pour les sociétés citées à l'article 1655 ter du CGI). En effet, ce régime est exclusif de toute prestation
étrangère à l'activité de construction immobilière.
Toutefois, en l'état des techniques et pratiques de l'industrie du bâtiment, les opérations de
construction ne comprennent pas seulement des travaux d'assemblage de matériaux, mais comportent aussi l'utilisation d'objets déjà fabriqués. Ceux-ci sont incorporés à la construction dont ils font
partie intégrante ou constituent le prolongement des travaux de construction proprement dits, tout en conservant leur individualité. Dès lors, la fourniture de ces équipements est considérée comme un
complément nécessaire de celle des locaux d'habitation.
De plus, dans le cadre de la réalisation de locaux, les entreprises du bâtiment fournissent
fréquemment d'autres équipements qui ont un lien avec la construction. Il a été décidé de maintenir, sous certaines conditions, aux sociétés civiles de construction qui procèdent à de telles
opérations, le bénéfice du régime spécial de l'article 239 ter du CGI.
a. Équipements constituant le complément nécessaire de la réalisation de locaux d'habitation
120
À condition de ne présenter aucun caractère somptuaire et de se limiter à satisfaire aux
exigences actuelles d'habitabilité, les fournitures et travaux correspondant à ces équipements doivent être regardés comme compris dans l'objet des sociétés immobilières déjà citées.
Il en est ainsi notamment des équipements de chauffage central et de climatisation, des
équipements d'isolation thermique et phonique, des installations d'appareils d'éclairage des parties communes, des cours, jardins et voies privées des immeubles, des installations d'appareils
élévateurs, de l'installation complète des appareils sanitaires y compris la robinetterie et les accessoires de pose, ainsi que les appareils de production d'eau chaude collectifs ou individuels, des
éviers, bloc-éviers y compris la robinetterie et les accessoires de pose, des placards de rangement incorporés à titre définitif dans les volumes spécialement prévus à cette fin, des antennes
collectives et des câblages de radio et de télévision, des installations complètes de vide-ordures, des boîtes à lettres scellées dans la maçonnerie, des revêtements directs de sols bruts à,
l'exclusion des tapis.
Il en est de même des frais de pose qui constituent l'accessoire de ces fournitures et
travaux, ainsi que des revêtements muraux.
b. Équipements ne constituant pas le complément nécessaire de la réalisation de locaux d'habitation
130
Une distinction doit être faite selon qu'ils peuvent être considérés ou non comme accessoires
aux opérations de construction :
- équipements accessoires aux opérations de construction (§ 140 à
200) ;
- autres équipements ou agencements (§ 210).
140
Équipements incorporés à l'immeuble à titre définitif :
Dans un
arrêt du 20 mai 1981 (n° 13 460), le
Conseil d'État a considéré que la circonstance que le prix demandé aux acquéreurs de studios comprenne la fourniture d'éléments fixes de réfrigération et de cuisson équipant les cuisines de ce type
d'appartements ne suffit pas à établir qu'une société se soit livrée à des opérations autres que la construction d'un immeuble en vue de la vente au sens des dispositions de
l'article 239 ter du CGI et n'est donc pas de nature à lui faire perdre le bénéfice de l'exemption d'impôt sur les sociétés
édictée par ce texte.
Cette jurisprudence concerne les équipements mobiliers compris dans le champ d'application
de la mesure de tempérament prévue ci-dessous n°s 150 et suiv., lorsqu'ils présentent le caractère d'effets mobiliers attachés à l'immeuble à perpétuelle demeure au sens de
l'article 525 du code civil. La livraison de ces éléments incorporés à titre définitif à l'immeuble doit être regardée comme comprise dans
l'objet des sociétés civiles de construction-vente régies par l'article 239 ter du CGI.
150
Équipements simplement stabilisés ou raccordés :
La mesure de tempérament figurant ci-dessous n°s 160 et suiv. est applicable aux équipements
de cuisine et de salle de bains qui conservent un caractère mobilier une fois posés. Il en est ainsi notamment des meubles autonomes de cuisine dont le scellement a pour seul but d'en assurer la
stabilité et des appareils ménagers proprement dits qui, incorporés ou non, sont susceptibles d'être déplacés ou changés sans inconvénient.
160
En droit strict, la livraison de ces équipements par une société de
l'article 239 ter du CGI ne peut qu'entraîner la déchéance du statut fiscal privilégié de cette société.
Toutefois, il a été admis que ces équipements ne font pas perdre à la société civile qui les
fournit le bénéfice du régime fiscal spécial de l'article 239 ter du CGI à la double condition :
- que la fraction représentative du coût de ces équipements dans le prix global de la
construction toutes taxes comprises reste inférieure à 4 %, et que leur valeur n'excède pas 2 440 € par logement pour les opérations réalisées à compter du 1er janvier 1988 ;
- que la rétrocession à l'acquéreur des locaux soit opérée au prix de revient calculé sous
déduction des ristournes et autres avantages consentis aux constructeurs.
170
Dans un souci de simplification, les équipements installés pour l'aménagement fonctionnel de
la loge du gardien n'ont pas à être retenus pour le calcul de la double limite de 4 % et de 2 440 €.
180
Quant à la rétrocession au prix coûtant à laquelle est également subordonné le maintien du
régime spécial, elle n'interdit pas aux entreprises de construction de faire application de l'indice de révision choisi pour la vente immobilière (index national pour la révision des marchés de
bâtiments publiés par le ministère chargé de l'Équipement ou indice du coût de la construction publié par l'INSEE).
190
Enfin, les éventuelles clauses d'indexation de prix insérées dans les marchés passés avec les
fournisseurs d'équipements mobiliers ne sauraient avoir pour effet d'entraîner une majoration des limites de 4 % et de 2 440 € au delà desquelles les sociétés civiles de construction-vente sont
déchues du régime spécial défini à l'article 239 ter du CGI.
200
Pour permettre au service local d'apprécier si les conditions auxquelles est subordonnée
l'application de la solution libérale sont remplies, les documents comptables des entreprises de construction doivent retracer distinctement les opérations relatives aux fournitures d'équipements
concernées dont le montant doit, en principe, faire l'objet d'une facturation séparée.
Toutefois, il a paru possible d'assouplir l'obligation de procéder à une facturation séparée
des équipements mobiliers appelés à bénéficier de la solution de tempérament. Cette obligation est considérée comme remplie lorsqu'un engagement formel de livrer au prix de revient, net de toute
réfaction, a été pris par la société de construction envers son client dans l'un des documents annexés à l'acte de vente ou déposés au rang des minutes (notice descriptive, notice indiquant les
éléments d'équipements propres au local vendu, ...) et que la comptabilité de l'entreprise est de nature à justifier par la tenue de comptes distincts que cet engagement a été rempli.
210
Autres équipements ou agencements :
La fourniture des équipements qui n'ont aucun lien physique avec la construction, qui ne sont
ni fixés, ni même raccordés, n'est pas indispensable pour assurer la promotion ou la vente des immeubles. ll en est ainsi notamment des moquettes sur parquets, tableaux, glaces autres que celles
posées dans les salles d'eau, tapisseries, statues, rideaux, voilages, équipements audiovisuels, ornements, ...
Si une société civile de construction-vente livre ces équipements, elle ne peut bénéficier du
régime prévu à l'article 239 ter du CGI.
c. Équipements constituant le complément nécessaire de locaux à usage de bureaux
220
L'évolution des techniques de construction des immeubles de bureau et de leur équipement
conduit à admettre notamment comme entrant dans l'objet des sociétés de construction-vente qui les réalisent les travaux ou fournitures qui suivent, s'ils ont vocation à bénéficier à l'ensemble de
l'immeuble :
- cloisonnements par éléments amovibles ;
- équipement de local autocommutateur, fourniture et pose de l'autocommutateur ;
- barrières d'isolation phonique ;
- distribution de réseau informatique, (mais non la fourniture des appareils informatiques) ;
- aménagements spéciaux pour l'utilisation de matériels informatiques (armoires de
climatisation, plafonds d'isolation ...) ;
- équipements d'alarme contre le vol et l'incendie ;
- alimentation et câblages des réseaux TELEX et TELECOPIE (mais non la fourniture des
appareils correspondants) ;
- signalisation spécifique des locaux.
230
Cas particulier. - Restaurant ou cantine d'entreprise ou d'administration
Il est désormais fréquent que la construction d'un immeuble de bureau comporte
l'installation d'un restaurant ou d'une cantine d'entreprise ou inter-entreprise. Aussi est-il admis que la fourniture des installations et équipements nécessaires (cuisines, matériel, mobiliers,
tables, chaises, etc.) entre dans l'objet social des sociétés de construction-vente si le restaurant, ouvert aux occupants de l'immeuble, peut bénéficier du régime particulier prévu en matière de TVA
(cf.
article
261-4-4° au CGI et BOI-TVA-LIQ-30-20-10-20).
3. Sociétés civiles de construction-vente ayant pour objet exclusif de réaliser des opérations de transformation,
d’aménagement, de remise en état d’habitation ou de restauration dans le cadre des rénovations urbaines
240
L'article 239 ter du
CGI a pour objet d'exclure la construction en vue de la vente de la catégorie des activités ou opérations qui, en vertu du 2 de
l'article 206 du CGI, entraînent normalement l'assujettissement des sociétés civiles à l'impôt sur les sociétés.
S'agissant d'une mesure d'exception, I'application de ce texte ne peut, comme il est de
règle, qu'être strictement limitée aux situations qu'il vise expressément, c'est-à-dire aux opérations de construction proprement dites.
Toutefois, il a paru possible d'assimiler certains travaux de transformation et
d'aménagement à des opérations de construction pour l'application des dispositions de l'article 239 ter du CGI et, par suite,
d'autoriser les sociétés civiles à se placer sous ce régime lorsqu'elles ont pour activité -à l'exclusion de toute autre entrant dans les prévisions des articles
34 du CGI et 35 du CGI - la réalisation desdits travaux en
vue de la vente.
250
Sur la définition des opérations assimilées à des opérations de construction et le droit de
contrôle de l'administration, (cf. BOI-BIC-CHAMP-20-40-20-II-A).
4. Revente par lots d’un immeuble après transformation
260
En vertu des dispositions de
l'article 239 ter du CGI, seule la construction en vue de la vente est exclue de la catégorie des activités ou opérations qui
entraînent l'assujettissement des sociétés civiles à l'impôt sur les sociétés en application du 2 de l'article 206 du CGI. Cette
exclusion ne couvre donc pas la revente par lots, après division, d'un immeuble acquis par une société civile après modification de ses statuts. Dans ce cas, I'ensemble des activités de la société est
alors soumis à l'impôt sur les sociétés (CE, 5
avril 1978, req. n° 1211, RJ. 111, p. 763 ; dans le même sens,
CE, 5 octobre 1988, n° 62 247).
270
En ce qui concerne les conséquences de la remise en cause du statut fiscal de la société
civile, cf. C.
5. Cessions de locaux assorties d’une garantie minimale de loyers
280
La demande de logements neufs, alimentée notamment par les investisseurs institutionnels,
s'oriente parfois vers des constructions qui, dès la date de leur acquisition, ont une rentabilité garantie. La garantie peut être offerte, soit par le promoteur lui-même, soit par un intermédiaire
qu'il rémunère à cette fin. Elle est apportée par le transfert des baux ou des promesses de baux à l'acquéreur lorsqu'il a été traité avec des utilisateurs avant la vente. Elle est constituée, dans le
cas contraire, par l'engagement d'assurer au propriétaire l'équivalent d'un loyer minimal si le local ne trouve pas de preneur.
290
Dans un
arrêt du 17 avril 1985 (n° 42 418), le
Conseil d'État a jugé que la circonstance qu'une société civile de construction-vente s'engage à procurer des locataires à l'acquéreur de locaux construits par ses soins ne constitue qu'une modalité
de vente des immeubles construits. En conséquence, la société ne peut, de ce seul fait être regardée comme s'étant écartée de son objet social, ni comme ayant cessé de répondre aux conditions posées
par l'article 239 ter du CGI pour bénéficier de l'exemption de l'impôt sur les sociétés.
En outre, dans un
arrêt du 2 mars 1988
(n° 49546), la Haute Assemblée a jugé
qu'une société civile immobilière de construction-vente doit être regardée comme s'étant livrée à une activité conforme à son objet social sans qu'y fasse obstacle la double circonstance :
- qu'en vue de favoriser la commercialisation des locaux, elle assortissait simultanément
leur vente d'une proposition de location comportant une garantie décennale de rentabilité offerte par une société civile immobilière de gestion, même si cette dernière a fait l'objet d'une prise de
participation minoritaire de la part de la société mère de la société cédante ;
- qu'en raison du décalage d'un an entre la date de cession des appartements donnés en
location et celle de leur livraison, elle versait aux bailleurs l'équivalent d'un loyer annuel,
Par ailleurs, dans cette affaire, le Conseil d'État a estimé que ni le fait qu'elle ait
accordé à titre exceptionnel des avances de fonds sans intérêt à ses associés ainsi qu'à une société-soeur, ni le fait qu'avant les années d'imposition, elle ait revendu deux terrains, dès lors que
leur acquisition initiale ne paraissait pas avoir procédé d'une intention spéculative, ne suffisaient à faire entrer la société civile dans le champ d'application du
2 de l'article 206 du CGI.
300
En conséquence, il est admis que la cession d'immeubles accompagnée d'une offre de garantie
minimale de rentabilité, quelle qu'en soit la durée, ne fait pas obstacle à l'application du régime spécial de l'article 239 ter
du CGI.
6. Revente de terrains à bâtir à une structure de portage dans le cadre du dispositif du Pass-Foncier
310
Le dispositif « Pass-Foncier® » consiste en un mécanisme de financement destiné à faciliter
l’accession des ménages modestes à la propriété, par la dissociation de l’acquisition du foncier de celle du bâti.
Le coût initial de l’opération d’accession à la propriété est limité au seul coût de la
construction, le prix du terrain qui est mis à disposition du ménage accédant étant porté par une structure de portage, émanant du « 1 % logement », pendant toute la durée de remboursement des prêts
souscrits pour la construction, dans le cadre d’un bail à construction assorti d’une promesse de cession du foncier au profit du preneur du bail.
S’agissant des sociétés civiles immobilières (SCI) de construction-vente,
l’article 239 ter du CGI dispose que les SCI qui ont pour objet la construction d’immeubles en vue de la vente échappent à
l’impôt sur les sociétés sous certaines conditions. Dans ce cas, les associés de la SCI sont imposés personnellement sur la part de bénéfices sociaux correspondant à leurs droits dans la société,
suivant le régime qui leur est propre.
Lorsque ces SCI effectuent des opérations d’achat et de revente de terrains à bâtir, elles
cessent de bénéficier de ce régime, car elles réalisent une activité de marchand de biens, commerciale au sens des articles 34 du
CGI et 35 du CGI, et non une activité de construction-vente, et deviennent de ce fait imposables à l’impôt sur les sociétés.
Toutefois, dans le cadre du dispositif « Pass-Foncier® », le terrain sur lequel l’immeuble
est construit doit être cédé à la structure de portage, laquelle concède ensuite un bail à construction au preneur du bail.
Dans ce cas, il peut être admis que la cession du terrain par la SCI de construction-vente
ne remet pas en cause l’application du régime prévu à l’article 239 ter du CGI, sous réserve que la SCI de construction-vente
:
- n’effectue pas à titre habituel des opérations d’achat-revente de terrains à bâtir au sens
du 1° de l’article 35 du CGI ;
- cède le terrain en cause à la structure de portage à un prix qui ne soit pas supérieur à
son prix de revient ;
- procède elle-même à la construction de l’immeuble sur le terrain vendu à la structure de
portage.
C. Réalisation d'opérations incompatibles avec l'objet social prévu par l'article 239 ter du CGI - Conséquences
320
Lorsqu'une société civile placée sous le régime spécial de
l'article 239 ter du CGI s'en trouve exclue pour avoir effectué des opérations n'entrant pas dans les prévisions de cet
article, cette société et ses membres n'encourent normalement aucune sanction : la remise en cause du statut fiscal de la société civile n'entraîne pas celle du régime des profits de construction
réalisés au cours d'exercices ou de périodes d'imposition antérieurs.
330
Les bénéfices de l'exercice en cours et des exercices suivants deviennent seulement taxables
à l'impôt sur les sociétés dans les conditions de droit commun et donnent lieu en outre, lors de l'appropriation par les associés, aux impôts frappant les revenus distribués.
Toutefois, l'administration serait en droit de remettre en cause, sous les sanctions
édictées par l'article 1728 du CGI et par les
articles L. 66 du livre des procédures fiscales (LPF) et
L. 69 du LPF pour défaut de déclaration dans le délai prescrit, les impositions établies au titre des exercices
antérieurs, dans la limite du délai de prescription, s'il apparaissait que la société a eu pour objet, dès l'origine, d'effectuer parallèlement aux opérations de construction, des opérations
incompatibles avec l'application du régime spécial.
Pour plus de précisions sur les conséquences fiscales de la perte du régime spécial, il
convient de se reporter au BOI-BIC-CESS-10-20-30.
II. Forme des sociétés
340
Le bénéfice du régime spécial défini à
l'article 239 ter du CGI ne peut être invoqué que par les sociétés constituées sous la forme civile.
Quel que soit leur objet, les sociétés assujetties de plein droit à l'impôt sur les sociétés
en raison de leur forme (sociétés de capitaux, sociétés à responsabilité limitée) sont donc exclues du champ d'application de
l'article 239 ter du CGI.
III. Statuts des sociétés
350
L'article 239 ter du CGI
subordonne expressément l'application du régime qu'il édicte à la condition que les statuts de la société prévoient la responsabilité indéfinie des associés en ce qui concerne le passif social. Cette
responsabilité est mise en cause sur tous leurs biens en proportion de leurs droits sociaux. Les sociétés concernées par ce régime ne peuvent donc pas insérer une clause statutaire qui limiterait la
responsabilité d'un des associés au montant de sa participation dans le capital social (RM Lagorce, JO déb AN 11 novembre 1983, n° 72 949, p. 5241).
En revanche, il ne s'oppose pas à ce que lesdits associés prévoient une telle limitation
dans chacune des conventions particulières passées avec les créanciers. Ainsi, et conformément à la position prise en matière d'impôt sur les sociétés, il y a lieu d'admettre que l'existence, dans les
statuts, d'une clause stipulant que les gérants doivent, sous leur responsabilité, obtenir des créanciers une renonciation formelle au droit d'exercer une action personnelle contre les associés n'est
pas de nature à priver la société du bénéfice du régime de l'article 239 ter du CGI.
Sur la répartition des bénéfices sociaux, cf.
BOI-BIC-CHAMP-70-20-100-20-III.
IV. Origine des sociétés
A. Sociétés civiles créées après l'entrée en vigueur de la loi du 23 décembre 1964 (CGI, art. 239 ter)
360
Les dispositions de
l'article 239 ter du CGI s'appliquent essentiellement aux sociétés civiles constituées après la date d'entrée en vigueur de
la loi du 23 décembre 1964.
Il y a lieu bien entendu d'assimiler à ces sociétés celles qui sont issues, après la même
date, soit de transformations ayant emporté création d'une personne morale nouvelle, soit de fusions ou de scissions de sociétés.
En ce qui concerne les transformations de sociétés en nom collectif ou de sociétés dotées de
la transparence fiscale.
B. Sociétés civiles créées avant l'entrée en vigueur de la loi du 23 décembre 1964
370
L'application de
l'article 239 ter du CGI à ces sociétés était
subordonnée à la condition qu'elles n'aient procédé à aucune vente d'immeubles ou de fractions d'immeubles avant la date d'entrée en vigueur de la loi
(CGI, art. 239 ter-II-1°). Toutefois, les cessions sans caractère spéculatif, consenties à titre de charges d'aménagement du
permis de construire, n'étaient pas retenues (cf. C ).
Lorsque cette condition était remplie, le régime de
l'article 239 ter du CGI s'est appliqué, en principe, pour la détermination des résultats du premier exercice clos après la
date d'entrée en vigueur de la loi et des exercices suivants. D'autre part, en l'absence de transformation affectant ces sociétés, le passage du régime fiscal des sociétés de capitaux à celui des
sociétés de personnes n'a pas été de nature à entraîner les conséquences d'une cessation d'entreprise. Dès lors, aucune imposition n'a dû être établie à raison des plus-values latentes incluses dans
l'actif social, tant en matière d'impôt sur les sociétés qu'en ce qui concerne l'impôt de distribution. Mais, bien entendu, le changement de régime fiscal a dû constituer, comme il est de règle, un
fait générateur de l'impôt de distribution en ce qui concerne les bénéfices et réserves qui existaient éventuellement au bilan à l'époque de ce changement.
C. Sociétés civiles issues de la transformation de sociétés en nom collectif ou de sociétés transparentes
380
En application des dispositions du
2° du II de l'article 239 ter du CGI, le régime spécial du
I de l'article 239 ter du CGI concerne également les sociétés civiles issues de la transformation, soit de sociétés en nom
collectif ayant pour objet la construction d'immeubles en vue de la vente, soit de sociétés transparentes effectivement soumises, à l'époque de la transformation, au régime fiscal défini par
l'article 1655 ter du CGI, sous réserve que jusqu’à la date de la transformation inclusivement, ces sociétés civiles soient
en mesure de justifier que :
- elles n’ont consenti aucune vente d’immeuble ou de fraction d’immeuble (1ère condition) ;
- et aucune de leurs parts ou actions n’a été cédée à titre onéreux à une personne autre
qu’un associé initial (2ème condition).
Remarque. :À défaut de mesure législative le permettant, ce dispositif ne
saurait être étendu aux sociétés civiles issues de la transformation de sociétés crées de fait ou de sociétés en participation ayant pour objet la construction d’immeubles en vue de la vente
(RM Dubourg, JO déb. AN 14 mars 1994, p.
1253, n° 6102).
1. Première condition
390
Les sociétés civiles issues de la transformation ne doivent avoir procédé à aucune vente
d'immeubles ou de fractions d'immeubles jusqu'à la date de leur transformation inclusivement (Condition sans portée pratique pour les sociétés civiles issues de la transformation d'une société
transparente).
Néanmoins, par analogie avec la solution retenue pour la délimitation du champ de la
transparence fiscale, les cessions sans caractère spéculatif consenties à titre de charge d'aménagement en vertu de la réglementation relative au permis de construire, ne font pas obstacle à ce que la
condition dont il s'agit puisse être considérée comme remplie. Il est fait application, à cet égard, des mesures de tempérament admises en faveur des sociétés de construction. Elles concernent
notamment :
- la cession d'une parcelle de terrain ou d'un local destiné à l'installation d'un
transformateur électrique ;
- la cession à une collectivité locale de la voirie intérieure d'un complexe immobilier
édifié par la société ;
- la cession rendue nécessaire par un plan d'urbanisme, d'un terrain à une collectivité
locale en vue de l'édification d'un groupe scolaire ou d'un terrain de sports ;
- l'échange sans soulte de parcelles de terrain indispensables pour la réalisation
rationnelle du projet de construction.
400
Les justifications exigées pour l'octroi de ces mesures de tempérament peuvent résulter de
la production, soit d'une copie certifiée conforme du permis de construire, soit, en cas de doute, d'une attestation émanant de l'autorité qui a délivré le permis.
En outre, quand la société n'a pu acquérir le terrain qu'en promettant d'attribuer une
partie des locaux à construire au propriétaire du sol, non associé, il est également admis que cette attribution ne fait pas perdre à la société le bénéfice du régime de
l'article 239 ter du CGI lorsque tous les autres locaux sont bien destinés à être vendus.
En revanche, il convient d'observer, d'une part, que le partage avec soulte présente un
caractère translatif du point de vue fiscal, et, d'autre part, que la cession de parcelles de terrains ou de locaux à des associés constitue une infraction à
l'article 1655 ter du CGI qui vise uniquement les fractions d'immeubles destinées à être attribuées aux associés.
2. Deuxième condition
410
La seconde condition trouve essentiellement son application dans le cas de transformation
des sociétés transparentes.
Elle a pour effet de réserver le bénéfice du régime de
l'article 239 ter du CGI aux seules sociétés dont aucune des parts ou actions n'a été cédée à titre onéreux à une personne
autre qu'un associé initial jusqu'à la date de la transformation inclusivement.
Il est fait toutefois abstraction, à cet égard, des cessions sans caractère spéculatif
consenties au prix de revient à des nouveaux associés, désireux de prendre des participations financières dans le programme de construction projeté, en vue de leur permettre de se joindre au groupe
des associés d'origine postérieurement à la constitution de la société.
420
Il est précisé, d'autre part, que les sociétés transformées qui satisfont à la condition
précédemment énoncée peuvent se prévaloir du nouveau régime sans qu'il y ait à distinguer suivant qu'elles ont été créées avant ou après la date d'entrée en vigueur de la
loi du 23 décembre 1964.
430
Enfin, sous réserve de l'examen des circonstances de fait, il paraît possible de considérer
comme des associés initiaux, au sens de cette disposition, ceux qui ont été admis au sein de la société à l'occasion d'une augmentation de son capital. Dès lors, le régime de
l'article 239 ter du CGI s'applique à une société dont la transformation a été précédée d'une cession de parts par un associé
fondateur à un associé entré dans la société civile lors d'une augmentation de capital, lorsque cette société remplit les autres conditions prévues par le texte légal.
3. Cas d’application jurisprudentiels
440
Le Conseil d'État a estimé que ne peut bénéficier du régime spécial de
l'article 239 ter du CGI -et relève donc de l'impôt sur les sociétés- une société civile de construction-vente issue de la
transformation d'une société transparente (CGI, art. 1655 ter) dès lors qu'avant cette transformation, la société a vendu à
une SARL les terrains qu'elle avait acquis tandis que, le même jour, ses associés initiaux cédaient la totalité de leurs parts au gérant de la SARL (CE, 18 novembre 1985, n° 44 343).
De même, il a été jugé qu'une société civile de construction-vente issue de la
transformation d'une société transparente ne peut bénéficier du régime de l'article 239 ter du CGI dès lors que cette
transformation s'est accompagnée de la cession de la totalité des parts détenues par les associés d'origine. En outre, il n'était nullement établi que la différence entre le prix de cession et la
valeur d'acquisition corresponde au coût de détention des parts et par suite, que le prix de cession soit égal au prix de revient des valeurs cédées
(CAA Lyon, 12 octobre 1989, n°
89LY00170).
4. Plus-values dégagées lors de la transformation - Sursis d’imposition conditionnel
450
Lorsque la transformation est de nature à entraîner un changement de leur régime fiscal (cas
des sociétés transparentes), ces sociétés sont soumises aux dispositions de l'article 239 ter du CGI pour les opérations
qu'elles effectuent à compter de la date de cette transformation. En outre, les plus-values dégagées lors de la transformation de sociétés en nom collectif ou de sociétés transparentes devraient être
éventuellement imposées selon les règles habituelles.
460
Toutefois, Ie 2° du
II de l'article 239 ter du CGI prévoit expressément qu'il est sursis à cette imposition si la transformation ne s'accompagne d'aucune modification des valeurs comptables des éléments d'actif, tant
dans les écritures de la société que dans celles de ses associés.
470
Le bénéfice de cette exonération est donc subordonné à la condition qu'aucune augmentation
ne soit apportée aux écritures comptables, du fait de la transformation. La société doit donc s'abstenir de comptabiliser les éléments en cause pour une valeur supérieure à la valeur d'origine qu'ils
comportaient avant la transformation. Corrélativement, la valeur d'actif des participations détenues dans la société transformée par des entreprises industrielles ou commerciales ou des sociétés
passibles de l'impôt sur les sociétés doit demeurer inchangée au bilan de ces dernières.
480
En ce qui concerne les sociétés transparentes, il est précisé que lorsque le patrimoine de
la société appelée à se transformer est constitué d'un terrain à bâtir qui lui a été apporté par l'un de ses membres, la valeur d'origine de ce terrain s'entend de sa valeur d'apport.
Toutefois, en pareil cas, l'exonération prévue par
l'article 239 ter du CGI s'applique seulement à la plus-value acquise éventuellement par le terrain depuis la date de
l'apport consenti à la société transparente.
Quant à la plus-value déjà acquise à cette date et afférente à la fraction du terrain
réputée conservée par l'apporteur, ou exonérée, elle devient imposable dans les conditions ordinaires, du fait de la transformation. Bien entendu, cette règle ne peut s'appliquer que pour autant que
la plus-value d'apport n'ait pas été intégralement soumise à l'impôt lors de l'apport.
490
Il est rappelé enfin que l'exonération des plus-values ne dispense pas les redevables
intéressés d'aviser le service des opérations intervenues et, plus particulièrement, en cas de transformation d'une société en nom collectif, de se conformer aux obligations édictées par
l'article 201 du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-70-20-100-10
|
https://bofip.impots.gouv.fr/bofip/4739-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-100-10-20120912
|
2012-09-12 00:00:00
|
613751664746ca65516a7ffd28d4de7cf7b64b65dab8b6c011853817585abea3
|
[
-0.06575240194797516,
0.007004294078797102,
-0.01285749301314354,
0.05516090244054794,
-0.01382591761648655,
-0.04703894257545471,
-0.02726469747722149,
-0.014825270511209965,
0.04014747589826584,
-0.06258789449930191,
-0.08556126058101654,
-0.022362196817994118,
0.006078644189983606,
-0.0016326183686032891,
-0.07913747429847717,
0.08764161169528961,
0.043514758348464966,
0.06301434338092804,
-0.037701427936553955,
0.05880924314260483,
0.04645612835884094,
0.01363418996334076,
0.012786420062184334,
-0.0009622775251045823,
-0.014091337099671364,
0.09794427454471588,
0.05107218027114868,
-0.059418052434921265,
-0.05151611939072609,
0.013654660433530807,
-0.022348320111632347,
-0.04115208610892296,
0.014834793284535408,
0.0024081093724817038,
0.019170360639691353,
-0.07578310370445251,
-0.02384721115231514,
-0.014358095824718475,
-0.0166929978877306,
0.008775155059993267,
-0.061831988394260406,
-0.001133495825342834,
-0.013615934178233147,
0.06889045238494873,
-0.0013444935902953148,
0.040560606867074966,
-0.02807002142071724,
0.06053020805120468,
-0.06582522392272949,
0.0740382969379425,
0.014482254162430763,
0.027981510385870934,
0.010252718813717365,
0.005821637809276581,
0.03682735934853554,
0.00829301867634058,
-0.12514789402484894,
-0.033209700137376785,
0.06800032407045364,
-0.025396624580025673,
-0.04649502411484718,
-0.0016460760962218046,
-0.027967028319835663,
0.0120066087692976,
0.052655793726444244,
-0.02103124000132084,
0.019713914021849632,
-0.051463741809129715,
0.10277494788169861,
0.036016084253787994,
0.008124850690364838,
0.015724992379546165,
0.030052348971366882,
0.0018543017795309424,
0.08733481913805008,
0.09088128805160522,
-0.022403622046113014,
0.05473858490586281,
0.03567211329936981,
0.04911159723997116,
0.0438360758125782,
0.013320972211658955,
0.03077453188598156,
0.026326391845941544,
-0.021338745951652527,
0.00684902211651206,
0.040053654462099075,
-0.07174273580312729,
-0.0002414363989373669,
0.019799986854195595,
-0.011388790793716908,
0.023727281019091606,
0.046666208654642105,
0.029373692348599434,
-0.0083357198163867,
0.03436927869915962,
-0.002631537849083543,
-0.029349030926823616,
0.07319556921720505,
0.03279035910964012,
-0.0026239436119794846,
0.0563553161919117,
0.043233081698417664,
-0.030071008950471878,
0.03478655964136124,
-0.050651393830776215,
-0.012992572039365768,
-0.035987913608551025,
-0.04396325722336769,
-0.03564278408885002,
-0.04140393063426018,
-0.012119356542825699,
-0.029763583093881607,
-0.08832970261573792,
-0.015029368922114372,
0.08138105273246765,
0.003685812233015895,
-0.0466495156288147,
0.0407552570104599,
0.03736144304275513,
0.013529010117053986,
-0.04905186593532562,
0.01634865626692772,
0.0631360188126564,
-0.06410375982522964,
0.03097316436469555,
-0.06129894778132439,
-0.03699663653969765,
-0.05686882138252258,
-0.007648047991096973,
0.06185988709330559,
0.004204201512038708,
0.006789396051317453,
-0.042711034417152405,
-0.019068116322159767,
-0.016120359301567078,
0.012567531317472458,
0.0441603921353817,
0.01073846872895956,
0.03437406197190285,
-0.035067543387413025,
-0.057080697268247604,
-0.029168229550123215,
0.0063639734871685505,
0.03199788182973862,
0.03616125136613846,
-0.026994643732905388,
-0.09939669072628021,
0.05250276252627373,
-0.024772072210907936,
-0.03484521433711052,
-0.003584954421967268,
0.04914180189371109,
0.01968822255730629,
-0.009171047247946262,
0.027350395917892456,
0.030229663476347923,
0.0671786218881607,
-0.015439446084201336,
-0.039240892976522446,
0.007185589522123337,
0.01132181752473116,
0.049147240817546844,
-0.06818603724241257,
-0.06008920073509216,
-0.028760436922311783,
0.05027284473180771,
0.03219403326511383,
0.08435416966676712,
0.06608892977237701,
-0.009159461595118046,
0.03355583921074867,
-0.006433153059333563,
0.007937854155898094,
0.008970011956989765,
-0.005226840265095234,
-0.01806006394326687,
0.03546932339668274,
-0.048495735973119736,
0.08272474259138107,
0.016855482012033463,
-0.0519893504679203,
0.0027268370613455772,
-0.043948374688625336,
0.03638304024934769,
0.038250941783189774,
-0.037933435291051865,
-0.05671463906764984,
-0.02649938315153122,
0.026668183505535126,
-0.007303948979824781,
-0.02909671515226364,
-0.0814177617430687,
0.04723448306322098,
0.002663231920450926,
-0.025388821959495544,
-0.04560183361172676,
0.06388349086046219,
0.07081452012062073,
0.017140518873929977,
0.002488113474100828,
0.02109728753566742,
-0.023345084860920906,
0.019135408103466034,
-0.07288419455289841,
-0.023614361882209778,
0.03526436164975166,
-0.013836131431162357,
0.0036480582784861326,
0.029791027307510376,
0.01750505343079567,
-0.042233239859342575,
0.0008481056429445744,
0.0511530376970768,
-0.022349568083882332,
-0.004798168782144785,
-0.05538056418299675,
-0.030067799612879753,
0.010323707014322281,
0.00039589114021509886,
-0.023778773844242096,
0.031071854755282402,
-0.07158827781677246,
-0.020366473123431206,
0.02430357225239277,
0.037590377032756805,
-0.03069763071835041,
0.048025134950876236,
0.0036030167248100042,
0.00290700769983232,
-0.013924293220043182,
0.009162984788417816,
0.025946196168661118,
-0.06423638015985489,
0.02559877559542656,
-0.029748473316431046,
-0.017114849761128426,
0.08884207159280777,
-0.0015688936691731215,
0.013799137435853481,
0.029071344062685966,
-0.045169442892074585,
0.05997295305132866,
-0.015172264538705349,
-0.02158679999411106,
0.008268560282886028,
-0.03604791313409805,
-0.011694514192640781,
0.04117262735962868,
0.03687590733170509,
-0.017360109835863113,
0.03096301667392254,
-0.03314078599214554,
0.0063570463098585606,
-0.026583334431052208,
-0.038526665419340134,
0.023469295352697372,
0.01142131257802248,
0.004676793236285448,
-0.014358592219650745,
0.014255018904805183,
-0.0031916103325784206,
0.06529109925031662,
-0.0062500289641320705,
-0.01895778626203537,
-0.10488900542259216,
0.004767515230923891,
0.011097399517893791,
-0.0406949557363987,
0.001894226181320846,
-0.035929568111896515,
0.047355104237794876,
-0.0001510033180238679,
0.040218908339738846,
-0.031850021332502365,
-0.00694198627024889,
-0.009708480909466743,
-0.028433848172426224,
0.006947383284568787,
0.017492638900876045,
0.06312476843595505,
-0.05268264561891556,
-0.012234680354595184,
-0.019510267302393913,
0.0012486304622143507,
0.0231594480574131,
0.0019245687872171402,
-0.005170491058379412,
-0.021939877420663834,
0.032362405210733414,
0.037682536989450455,
0.007498913444578648,
-0.059681955724954605,
0.013081221841275692,
0.04124808683991432,
0.03379855677485466,
-0.059511180967092514,
0.03205021470785141,
0.006511594168841839,
-0.011942735873162746,
-0.038648005574941635,
-0.022317614406347275,
0.04789701849222183,
-0.019643891602754593,
0.01690860465168953,
-0.038695547729730606,
-0.017351564019918442,
-0.08138741552829742,
0.011005748994648457,
0.05058233439922333,
-0.011722853407263756,
0.013516169041395187,
0.010498784482479095,
-0.021936630830168724,
0.0768795758485794,
0.0034851734526455402,
-0.0010411710245534778,
0.025796668604016304,
-0.0053952778689563274,
-0.008740419521927834,
-0.007655200082808733,
0.06648112088441849,
-0.03992185369133949,
0.032037269324064255,
0.029225269332528114,
-0.00969524122774601,
0.0004933320451527834,
0.0046477168798446655,
-0.031123071908950806,
-0.03675661236047745,
0.005387784447520971,
0.036960355937480927,
0.03031793422996998,
-0.060150738805532455,
0.010464273393154144,
0.013158908113837242,
0.007435915991663933,
-0.011346480809152126,
0.014969700016081333,
0.022344032302498817,
0.0492960624396801,
-0.041683491319417953,
-0.06956151872873306,
0.012771997600793839,
0.012524653226137161,
-0.015531438402831554,
0.020039433613419533,
0.03398582711815834,
0.022531937807798386,
-0.024428384378552437,
0.0077659012749791145,
0.009652141481637955,
0.014220017939805984,
0.041241783648729324,
-0.029183709993958473,
-0.016921669244766235,
0.027318714186549187,
-0.013844112865626812,
-0.025340192019939423,
0.05185508355498314,
-0.002775547094643116,
-0.024860383942723274,
0.03348664566874504,
0.017223482951521873,
-0.005008793901652098,
-0.04882556572556496,
-0.010589495301246643,
0.015545974485576153,
-0.03935108333826065,
0.0076774852350354195,
-0.0005540854181163013,
0.010674999095499516,
0.022586189210414886,
0.057224519550800323,
0.00947338156402111,
0.0035010722931474447,
0.018436139449477196,
0.017805257812142372,
0.009100846014916897,
-0.005757482256740332,
0.008990921080112457,
-0.08928465098142624,
0.039367709308862686,
0.0021371629554778337,
0.012572268024086952,
0.04750024154782295,
0.030782029032707214,
-0.02694021351635456,
-0.04231095314025879,
0.001080474816262722,
-0.061923932284116745,
-0.009164351038634777,
-0.02496165595948696,
0.0032043701503425837,
0.012253123335540295,
0.0016507819527760148,
-0.001485025859437883,
0.03958897665143013,
0.015311343595385551,
0.006071912124752998,
-0.010597608052194118,
0.034105077385902405,
0.05620187893509865,
0.04016822949051857,
0.010903948917984962,
0.019440537318587303,
-0.03980092331767082,
-0.08800499141216278,
-0.018428515642881393,
0.03458757698535919,
0.04926469177007675,
-0.010800468735396862,
0.05793993920087814,
-0.05684148892760277,
-0.039115387946367264,
0.006543535273522139,
0.02305319719016552,
0.06008519232273102,
0.14703267812728882,
-0.008337791077792645,
0.05117117241024971,
0.04022934287786484,
-0.02981150522828102,
-0.08360359072685242,
-0.027837611734867096,
0.03495660051703453,
0.05882078409194946,
0.010606572963297367,
-0.042924460023641586,
0.03583924472332001,
-0.05708582326769829,
0.01596648618578911,
-0.0491756945848465,
-0.028494883328676224,
-0.07220645248889923,
-0.0028934727888554335,
-0.008095642551779747,
-0.018705541267991066,
0.012993872165679932,
-0.029765648767352104,
-0.005510078743100166,
-0.011976071633398533,
0.006167711224406958,
-0.08073651045560837,
-0.00806768424808979,
0.03652695566415787,
-0.009436653926968575,
0.010760623961687088,
-0.009700306691229343,
0.001565373851917684,
-0.03721806779503822,
0.08466742932796478,
0.009616582654416561,
0.00616108812391758,
0.04457959905266762,
-0.004207726567983627,
-0.014852960593998432,
0.02040189690887928,
-0.00421085674315691,
0.0038637409452348948,
-0.006380464415997267,
-0.03376176580786705,
-0.01663861982524395,
-0.06158927083015442,
0.0034806104376912117,
0.011454031802713871,
-0.019156360998749733,
0.04328766092658043,
-0.0010646276641637087,
0.043570198118686676,
0.030272874981164932,
0.049111951142549515,
-0.0014464526902884245,
-0.03262266516685486,
0.025709671899676323,
0.03095606528222561,
0.06074133887887001,
0.019596610218286514,
0.034794654697179794,
0.001194801414385438,
0.027239512652158737,
0.016689635813236237,
-0.05390508100390434,
0.04244124889373779,
-0.002084817038848996,
0.005868725012987852,
-0.002895740093663335,
-0.0453539676964283,
0.028074756264686584,
-0.01725587248802185,
0.05024081468582153,
-0.022366683930158615,
-0.004805763717740774,
-0.04042225331068039,
0.01611613854765892,
0.08668265491724014,
-0.014660760760307312,
-0.029402846470475197,
0.003201207844540477,
-0.012572449631989002,
-0.019713079556822777,
-0.027185091748833656,
0.00011677506699925289,
0.03620968386530876,
0.0295229721814394,
-0.03280250355601311,
0.049484580755233765,
0.008178887888789177,
-0.003776214551180601,
0.006107581313699484,
-0.029802467674016953,
-0.05013106390833855,
-0.0813814029097557,
-0.03311601281166077,
-0.01938624680042267,
-0.011369257234036922,
-0.051447972655296326,
0.008398665115237236,
0.027573194354772568,
-0.04512367770075798,
-0.0013243370922282338,
0.07886780798435211,
0.006600519176572561,
0.012271875515580177,
0.012309706769883633,
0.013306022621691227,
-0.04676200821995735,
0.05649174749851227,
0.11008229851722717,
-0.026722988113760948,
0.009511306881904602,
-0.01418550405651331,
0.014017921872437,
-0.02845035120844841,
0.025847695767879486,
0.030788376927375793,
0.03747086226940155,
0.047624342143535614,
0.032748520374298096,
0.03726314753293991,
0.013826018199324608,
0.014470149762928486,
-0.017844507470726967,
-0.03163541480898857,
0.020659595727920532,
0.006900100968778133,
0.011686689220368862,
-0.004535644315183163,
-0.035604432225227356,
-0.02205401100218296,
0.03563177213072777,
0.05782793462276459,
0.01716172695159912,
-0.031723685562610626,
-0.010185451246798038,
-0.014663162641227245,
0.01385754905641079,
-0.029399484395980835,
-0.008153780363500118,
0.045860398560762405,
-0.02175428532063961,
0.00675667030736804,
0.010517267510294914,
0.006680064368993044,
0.01724524423480034,
0.048677947372198105,
-0.044983234256505966,
-0.00012063606845913455,
-0.01998201198875904,
-0.024336405098438263,
-0.0010689799673855305,
0.021543174982070923,
-0.00590965012088418,
-0.060069821774959564,
-0.010293317027390003,
0.02859591506421566,
-0.026129962876439095,
-0.02991398237645626,
-0.07332926243543625,
-0.02329355478286743,
-0.023900015279650688,
0.04047974571585655,
-0.003774037351831794,
0.02326369471848011,
0.01845109835267067,
0.017459288239479065,
-0.07265771925449371,
0.10695730149745941,
0.025370623916387558,
0.008773254230618477,
-0.02952035702764988,
0.053582802414894104,
0.018667059019207954,
0.006707299035042524,
0.03176604583859444,
0.07853402942419052,
-0.008302896283566952,
-0.0010427553206682205,
0.02114161290228367,
-0.0019892840646207333,
-0.011252189986407757,
-0.024903208017349243,
0.012526273727416992,
-0.02548479475080967,
0.04152735695242882,
0.02293005958199501,
0.0330473855137825,
-0.012323427014052868,
-0.03077533468604088,
0.011116214096546173,
-0.05630604922771454,
0.017303191125392914,
0.02465169131755829,
0.02226615697145462,
0.006059492472559214,
0.011593428440392017,
0.012716506607830524,
-0.011660335585474968,
-0.03445609658956528,
0.0346369594335556,
-0.040123581886291504,
-0.047160420566797256,
0.023281341418623924,
-0.02486647665500641,
-0.016060328111052513,
0.005581189412623644,
0.031228695064783096,
0.001532673486508429,
-0.03813266009092331,
-0.031801480799913406,
-0.03113831765949726,
-0.030947862192988396,
0.0158830676227808,
0.0365774929523468,
-0.04309048876166344,
-0.041686419397592545,
-0.004654453601688147,
0.0020232193637639284,
-0.001530633307993412,
-0.06366680562496185,
-0.03780394420027733,
0.061511557549238205,
-0.01590762473642826,
0.003764295717701316,
0.048305388540029526,
-0.00847714114934206,
-0.014325173571705818,
0.03357610106468201,
0.003268216038122773,
0.007199340499937534,
0.014780374243855476,
0.021371416747570038,
-0.00836022850126028,
-0.025866761803627014,
0.01572333462536335,
-0.04699079692363739,
-0.02445415034890175,
0.02882259711623192,
0.007528442889451981,
0.019698236137628555,
0.015413796529173851,
-0.02666991576552391,
0.0016842971090227365,
-0.014951353892683983,
-0.04874763637781143,
0.015825696289539337,
0.02994925156235695,
0.06707403063774109,
0.009573685005307198,
-0.009510071016848087,
-0.01280495896935463,
-0.0017277910374104977,
-0.026537291705608368,
-0.025236433371901512,
0.013693144544959068,
-0.006571440026164055,
0.01446571946144104,
-0.032479748129844666,
-0.029592078179121017,
0.0004747833008877933,
-0.008310241624712944,
-0.019129211083054543,
-0.05595984682440758,
0.013162325136363506,
-0.01586187072098255,
-0.07837937027215958,
-0.003299298696219921,
0.02582576312124729,
0.012762484140694141,
0.002276326296851039,
0.012971395626664162,
-0.036806993186473846,
0.0046260785311460495,
0.03541367128491402,
0.016059814020991325,
-0.009162429720163345,
0.02005375176668167,
-0.002498605288565159,
0.05476024001836777,
-0.029781023040413857,
0.017501026391983032,
-0.024777591228485107,
-0.023180337622761726,
0.0036676214076578617,
0.03782214596867561,
-0.01291598565876484,
0.009639603085815907,
0.018501119688153267,
0.02097354270517826,
0.04236233979463577,
0.047494322061538696,
0.030103299766778946,
0.028143618255853653,
0.037811361253261566,
-0.02960650995373726,
-0.034104567021131516,
-0.02873465046286583,
0.09938593953847885,
0.025534767657518387,
0.05139127001166344,
0.005385213531553745,
0.012700903229415417,
0.008761188015341759,
-0.01288917101919651,
-0.04754229635000229,
-0.051019106060266495,
0.01066253986209631,
0.03956986218690872,
-0.0008168309577740729,
-0.025410588830709457,
0.006097578909248114,
0.0393512025475502,
-0.056499578058719635,
-0.023771652951836586,
0.00962938740849495,
-0.039978839457035065,
0.0009075123234651983,
-0.04225185140967369,
-0.03081471286714077,
0.007639511022716761,
0.014105791226029396,
-0.03250063583254814,
0.014199703931808472,
0.007640740368515253,
-0.018597759306430817,
0.031239690259099007,
-0.024876447394490242,
0.017672521993517876,
-0.012660623528063297,
0.018024340271949768,
-0.03796521946787834,
0.011171050369739532,
-0.016007838770747185,
0.01440123375505209,
0.030041029676795006,
-0.015399917028844357,
-0.06571178138256073,
0.0028635861817747355,
-0.02742741070687771,
0.023530445992946625,
-0.058674778789281845,
-0.0325639508664608,
0.05006824806332588,
0.011939270421862602,
-0.023853063583374023,
-0.016949666664004326,
0.01955338567495346,
-0.019368136301636696
] |
1
En vertu des dispositions du
5° du I de l'article 35 du code général des impôts (CGI), les profits tirés de la location d'un établissement industriel ou
commercial muni du mobilier ou du matériel nécessaire à son exploitation présentent le caractère de bénéfices industriels et commerciaux, même si la location ne comprend pas tout ou partie des
éléments incorporels du fonds de commerce ou d'industrie (cf. BOI-BIC-CHAMP-20-60-III).
10
Les locations de fonds de commerce, qui n'entrent pas toujours dans les prévisions du
5° du I de l'article 35 du CGI, sont néanmoins considérées comme étant de nature commerciale par la doctrine et la jurisprudence.
20
Par ailleurs, sont également considérés comme commerciaux les profits résultant de la location
en meublé, sous réserve des exonérations prévues par
l'article
35 bis du CGI (cf. BOI-BIC-CHAMP-40).
30
Enfin, la doctrine et la jurisprudence s'attachent à considérer comme bénéfices commerciaux les
profits résultant de certaines opérations de location.
40
On examinera successivement les principes qui régissent :
- les locations de fonds de commerce et locations assimilées ;
- les locations en meublé ;
- diverses autres locations.
I. Locations de fonds de commerce et locations assimilées
A. Locations de fonds de commerce
50
Au regard du droit commercial, lorsqu'un fonds de commerce est donné en location, le
locataire-gérant a la qualité de commerçant (ou d'artisan). Il doit, notamment, se faire immatriculer au registre du commerce (ou au répertoire des métiers s'il s'agit d'un artisan) car c'est lui qui
accomplit les actes commerciaux. Nonobstant le fait qu'il ne soit plus considéré comme un commerçant, le propriétaire bailleur doit, néanmoins, être immatriculé dans une section spéciale dudit
registre ou faire modifier son inscription personnelle avec la mention expresse de la mise en location-gérance (cf.
art. 2 de la loi du 20 mars 1956
relative à la location-gérance des fonds de commerce).
60
Les profits provenant de la location ou mise en gérance libre d'un fonds de commerce
présentent le caractère de bénéfices industriels et commerciaux :
- quelle que soit la qualité du contribuable. Ainsi, un fonctionnaire qui met en gérance libre
un fonds de commerce dont il a hérité est passible à ce titre de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ;
- même si le fonds de commerce loué ne comprend ni mobilier, ni matériel, ni marchandises
(CE, arrêt du 29 novembre 1937, req. n° 59368, RO, p. 680) ;
- quelles que soient les modalités particulières de certains contrats. Ainsi. lorsque le
contrat de gérance libre porte sur un fonds de commerce et un immeuble pour chacun desquels un loyer distinct est fixé, le bailleur est passible de l'impôt sur le revenu dans la catégorie des
bénéfices industriels et commerciaux à raison de l'ensemble des profits qu'il retire de la location, sans qu'il y ait lieu de distinguer entre les parties de ces profits qui se rapportent
respectivement d'une part, à la location du fonds de commerce lui-même et d'autre part, à la location de l'immeuble dans lequel ce fonds est exploité (cf. aussi
BOI-BIC-CHAMP-20-60-§ 70).
Toutefois, si les locaux commerciaux sont situés dans un immeuble dont le surplus est donné en
location dans les conditions de droit commun, il convient d'établir une ventilation entre :
- les produits de la location du fonds de commerce et du local où il est exploité qui
ressortissent à la catégorie des bénéfices industriels et commerciaux ;
- les autres loyers qui sont imposables dans la catégorie des revenus fonciers.
B. Locations assimilées à des locations de fonds de commerce
1. Locations de locaux nus assimilées à des locations de fonds de commerce
70
La location de locaux nus est une opération de caractère civil et ne saurait, en principe,
revêtir un caractère industriel ou commercial sauf lorsque les locaux faisant l'objet de la location font partie de l'actif immobilisé d'une entreprise commerciale.
Remarque : Les revenus tirés de la location d'immeubles relèvent, en principe,
des revenus fonciers ou des bénéfices non commerciaux selon que la location est consentie par le propriétaire des locaux loués ou par un sous-locataire (cf.
BOI-BIC-CHAMP-20-60-III).
80
Toutefois, conformément à la jurisprudence du Conseil d'État, il convient de considérer, au
point de vue fiscal, que certaines locations de locaux nus revêtent un caractère commercial si, compte tenu des circonstances particulières de l'espèce, il apparaît que le bailleur a entendu :
- soit poursuivre sous une forme juridique différente son exploitation commerciale antérieure
;
- soit participer effectivement à la gestion ou aux résultats de l'entreprise locataire.
90
Ainsi, le caractère commercial d'une telle opération a été reconnu dans le cas d'un
contribuable qui a donné des immeubles en location à une société commerciale moyennant un loyer fixe, plus une redevance annuelle égale à 30 % des recettes brutes perçues par ladite société laquelle
s'est engagée, en outre. à verser en toute hypothèse, au titre de la redevance, une somme au moins égale, chaque année, à 80 % de celle versée l'année précédente. Le Conseil d'État a jugé que cette
location, qui assure en fait à l'intéressé la plus grande partie des profits réalisés par la société -dont son conjoint préside d'ailleurs le conseil d'administration- et l'associe étroitement à la
gestion, doit, même si le contribuable n'est pas propriétaire du fonds de commerce lui-même, être regardée comme constituant un mode particulier d'exploitation de l'entreprise installée dans les lieux
loués (CE, arrêt du 12 juillet 1969, req.
n° 75738, RJCD, 1re partie, p. 194).
100
Relève également de l'exercice d'une activité commerciale la location d'un immeuble
consentie moyennant un loyer égal à 2 % du chiffre d'affaires de la société locataire, alors que le bailleur, qui est président-directeur général et détient la quasi-totalité du capital de cette
société, a en fait renoncé à la perception de certains loyers qui lui étaient dus, pour pallier les difficultés financières de la société en cause. Au cas particulier le Conseil d' Etat a estimé qu'en
participant ainsi aux résultats de l'entreprise locataire, le bailleur accomplit un acte de nature commerciale
(CE, arrêt du 13 mars 1974, req. n° 90766, RJ,
n° II, p. 61, rendu en matière de taxes sur le chiffre d'affaires ; cf. également
arrêts du 28 mai 1984, req. n° 36308 et
du 28 septembre 1984, req. n° 40666).
110
Enfin, doit être considérée comme commerciale l'activité d'une société civile qui loue des
locaux aménagés par elle pour l'installation d'une bombe au cobalt exploitée par une société anonyme locataire, la location étant consentie moyennant un loyer :
- fixé à 35 % du bénéfice annuel net de la société locataire calculé après amortissement de
cette installation ;
- payable par acomptes trimestriels définitivement acquis et s'élevant à 10 % des recettes
brutes honoraires médicaux exclus (CE, arrêt
du 3 mars 1976, req. n° 94802).
On se référera également aux arrêts du Conseil d'Etat du 4 décembre 1944, req. n° 74650 et
du 15 juillet 1960, req. n° 37664.
120
En revanche, le Conseil d'État a jugé que n'avait pas le caractère commercial une location
d'immeuble nu consentie par une société civile à une société commerciale exploitant le fonds de commerce situé dans cet immeuble et dont le capital est détenu par les mêmes personnes que celui de la
société bailleresse dès lors :
- que le bail n'a pas pour effet de faire participer le bailleur à la gestion ou aux résultats
du preneur ;
- que si antérieurement à la création des deux sociétés, l'entreprise était exploitée par
les associés communs et si l'immeuble loué figurait alors dans leur patrimoine commercial l'immeuble a été, préalablement à la location transféré dans leur patrimoine privé
(CE, arrêt du 13 février 1980, req n° 12712).
Dans cette espèce, des contribuables exploitant en indivision un sanatorium, avaient fait apport à une SARL constituée entre eux du fonds de commerce et du mobilier de l'établissement. Puis, ils
louèrent à cette société les terrains et les locaux du sanatorium et transformèrent ensuite l'indivision en une société civile immobilière qui devint propriétaire et bailleresse des immeubles,
percevant à ce titre des loyers en litige.
130
Par ailleurs, il a été jugé que n'est pas de nature à conférer un caractère commercial à la
location d'immeubles dépourvus de tous éléments d'exploitation :
- une clause de variation du loyer en fonction des ventes annuelles réalisées par le
locataire, le loyer devant être au moins égal à un certain montant, Une telle clause ne peut, à elle seule, faire regarder le bailleur comme ayant participé effectivement à la gestion ou aux résultats
de l'entreprise exploitée dans les locaux loués (CE, arrêt du 30 juin 1967, rendu en matière de taxes sur le chiffre d'affaires) :
- le fait que le bailleur dirige la société locataire, dans la mesure, toutefois, où le
bail ne comporte pas une clause ayant pour effet d'associer le bailleur aux résultats de l'exploitation ou lorsque les modalités de fixation du loyer n'impliquent pas une participation du bailleur aux
résultats de la société locataire (CE, arrêt
du 18 juillet 1973, req. n° 82577, RJ, n° II p. 91 ; cf. également dans le même sens,
CE, arrêt du 13 mars 1974, req. n° 90490, RJ,
n° II, p. 59).
2. Concessions de marques de fabrique
140
Lorsqu'un commerçant, après avoir cessé son exploitation et vendu son matériel ainsi que son
droit au bail, met en location la marque de fabrique et la clientèle, les profits qu'il retire de cette location doivent être rangés dans la catégorie des bénéfices industriels et commerciaux. Cette
solution résulte non pas des dispositions du 5° du I de l'article 35 du CGI, mais du fait que les produits tirés de la location des
éléments incorporels d'un fonds de commerce effectuée dans les conditions indiquées ont spécifiquement le caractère de revenus commerciaux.
150
De même, un contribuable qui, après avoir acquis, à l'exclusion du droit au bail, tous les
éléments d'un fonds de commerce, y compris une marque de fabrique, a concédé, moyennant une redevance annuelle, l'exploitation de cette marque avec la clientèle y attachée à une société à
responsabilité limitée dont il possède la majorité des parts et à laquelle il a vendu le matériel et les marchandises provenant dudit fonds, doit être considéré comme exploitant, sous une forme
particulière. son actif commercial et ne peut être assimilé à un inventeur qui concède l'exploitation d'un brevet ou d'une marque de fabrique (CE, arrêt du 27 janvier 1943. req. n°s 64258 et 67730,
RO, p. 278).
160
Droit d'usage d'un nom commercial.
La location du droit d'utiliser un nom commercial dans des conditions exclusives de la
concession de licence d'exploitation de la marque de fabrique portant le même nom constitue une opération commerciale imposable comme telle (CE, arrêt du 6 décembre 1967, req. n° 65925, rendu en
matière de taxes sur le chiffre d'affaires).
3. Mise en gérance d'un établissement où est exercée une profession libérale
170
Le Conseil d'État a jugé que dans le cas d'un contribuable qui a mis en gérance moyennant
une redevance proportionnelle aux recettes mensuelles, un établissement d'enseignement dont il est propriétaire, avec la jouissance du mobilier et du droit d'exploiter la méthode d'enseignement, dont
il est concessionnaire, il n'y avait pas exercice d'une profession libérale mais location de caractère commercial, dès lors qu'après la mise en gérance, le bailleur n'assumait aucune responsabilité
dans l'enseignement dispensé et dans la marche de l'établissement
(CE, arrêt du 8 mars 1972, req. n° 81907, RJ,
n° III, p. 63).
180
De même, les profits tirés de la location des meubles corporels et incorporels se rattachant à
l'exercice d'une profession libérale (location de la clientèle, du matériel nécessaire à l'exercice de la profession et du fichier de documentation par un dentiste, un ingénieur conseil, etc.) entrent
dans la catégorie des bénéfices industriels et commerciaux.
4. Location d'un casino
190
Lorsqu'en cas de location d'un casino, l'acte prévoit non seulement la location du mobilier
et du matériel mais encore le transfert des droits et obligations résultant des conventions passées avec la ville pour la construction et l'exploitation dudit casino, l'opération constitue une
véritable location du fonds de commerce précédemment exploité par le bailleur (CE, arrêt du 3 mars 1933).
200
Par ailleurs. le Conseil d'État a reconnu le caractère commercial à la location d'un immeuble
à usage de casino -comprenant notamment un restaurant, un théâtre et des salles de jeux- consentie par une société immobilière à une autre société chargée d'exploiter ledit immeuble conformément à sa
destination.
La Haute Assemblée a relevé que si, au cas particulier, la plus grande partie des meubles
meublants indispensables au fonctionnement du casino ont été fournis par la société locataire et si, de ce fait, la location ne peut être regardée comme portant sur un immeuble muni de tout le
mobilier nécessaire à son exploitation, ledit immeuble comporte, et comportait dès l'origine, des installations techniques complètes, en ordre de marche, telles que machineries de scène, glacières de
restaurant, sous-station électrique, etc. ; qu'en outre, au cours de la période litigieuse, si la partie fixe du loyer était restée fixée à un chiffre assez faible, la partie mobile était calculée à
raison de 18 % du montant des bénéfices de la société locataire... : qu'en sus, cette dernière prenait en charge certaines des dépenses incombant normalement au propriétaire et qu'enfin une convention
annexe stipulait que deux sièges au Conseil d'administration de la société exploitante seraient réservés à la société bailleresse. Il a été jugé qu'une location consentie dans de telles conditions
constituait, en réalité, un mode particulier d'exploitation du commerce installé dans les bâtiments loués, exploitation correspondant à l'exercice d'une profession de nature commerciale (CE, arrêt du
15 juillet 1960, req. n° 37664, rendu en matière de taxes sur le chiffre d'affaires).
5. Location de locaux à usage de débit de boissons
210
Les profits résultant de la location d'une licence de débit de boissons et de l'immeuble
dans lequel elle est exploitée sont passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux (cf. en ce sens, CE, arrêt du 29 novembre 1937, req. n° 59368, RO, p.
681).
220
Par ailleurs, le bail de locaux à usage de débit de boissons avec leur mobilier doit être
considéré comme une location de fonds de commerce si en fait, il a pour objet exclusif de faire écouler, par le locataire, les boissons fabriquées par le bailleur ou s'il fait obligation au preneur de
s'approvisionner auprès des établissements dudit bailleur ou désignés par lui.
230
Peu importe à cet égard que les immeubles loués soient la propriété du bailleur ou que
celui-ci les ait lui-même pris à bail en vue de les sous-louer (CE, arrêt du 20 janvier 1941, req. n° 66423, RO, p. 86). Il n'y a pas davantage lieu de rechercher si la location comprend ou non les
éléments incorporels du fonds de commerce.
240
En effet, alors même qu'il résulterait des termes du contrat que le fonds de commerce
appartient au preneur, il suffit que la location ait pour objet d'assurer un débouché à l'industrie ou au commerce du bailleur pour qu'elle entre dans le cadre « des opérations de toute nature »
effectuées par l'entreprise de ce dernier et dont le résultat doit, conformément aux dispositions du 1 de l'article 38 du CGI, être
retenu dans les bases de l'impôt sur le revenu.
250
En revanche, lorsque le bail comportant l'obligation de s'approvisionner chez un fournisseur
désigné par le bailleur est consenti par une personne qui n'exerce pas ou n'exerce plus la profession de brasseur ou de négociant en boissons, il faut distinguer selon que la location comprend ou non
le fonds de commerce :
- si la location comprend le fonds de commerce, les profits sont imposables au titre des
bénéfices industriels et commerciaux, conformément à la jurisprudence du Conseil d'État qui a été exposée ci-dessus. Il y a lieu d'admettre, d'une manière générale, que le fonds de commerce est
compris dans la location chaque fois qu'il apparaît que les éléments essentiels de ce fonds et notamment la licence de débit de boissons, demeurent la propriété du bailleur ;
- si, au contraire, la location ne comprend pas le fonds de commerce, c'est-à-dire ne porte
que sur l'immeuble nu -assorti ou non du mobilier d'exploitation (la faible importance de ce mobilier ne permet pas, en général, de soutenir que la location constitue une activité commerciale au sens
du 5° du I de l'article 35 du CGI)- à l'exclusion des éléments essentiels du fonds de commerce, il n'est pas possible, dès lors que
les sommes qu'il reçoit de son locataire rémunèrent uniquement l'occupation des locaux loués, de soumettre le bailleur à l'impôt sur le revenu dans la catégorie des bénéfices industriels et
commerciaux, quelles que soient d'ailleurs les restrictions apportées aux droits du preneur.
6. Cession temporaire par un meunier de son droit d'écrasement
260
La cession temporaire des droits d'écrasement présente le caractère de location d'un
élément incorporel du fonds de meunerie. Les meuniers qui procèdent à cette opération doivent donc être regardés comme exploitant, sous une forme particulière, leur actif commercial et les profits
qu'ils retirent de cette opération sont passibles de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux (CE arrêt du 19 juin 1956, req. n° 25441, RO, p. 118)
II. Location en meublé
270
Cf. BOI-BIC-CHAMP-40.
III. Autres locations
A. Location d'appartements par une société civile
280
Dans le cas d'une société civile immobilière qui, conformément à son objet, a acquis un
terrain en vue de la construction sur celui-ci d'immeubles destinés à être revendus et qui, n'ayant pu mener à bonne fin le projet initial, a cédé la majeure partie dudit terrain à l'un des associés,
à charge pour ce dernier de construire, sur la fraction du terrain restant la propriété de la société, des locaux d'habitation que celle-ci s'est proposée de donner en location, il a été jugé que la
société qui ainsi s'est livrée non pas à l'activité prévue par ses statuts mais à l'opération consistant à acquérir, en l'état futur d'achèvement et en contrepartie de la cession d'une partie du
terrain en cause audit associé, des logements destinés à la location, doit être regardée comme ayant exercé l'activité de bailleur de locaux d'habitation, laquelle a un caractère civil et ne se trouve
donc pas passible de l'impôt sur les sociétés
(CE, arrêt du 21 juillet 1972, req. n° 78793,
RJ, n° II, p. 95).
Remarque : Sur le régime fiscal des sociétés civiles ayant pour objet la
construction d'immeubles en vue de la vente, cf. BOI-BIC-CHAMP-70-100.
B. Location de courts de tennis ou de terrains de jeux
290
D'une manière générale, les revenus tirés de la location pure et simple par bail à loyer d'un
court de tennis ne sont pas, en principe, quelle que soit la durée du contrat, considérés comme des bénéfices industriels et commerciaux.
Mais il en est autrement si la location présente le caractère d'une exploitation commerciale,
en particulier lorsque le terrain de jeu est ouvert au public moyennant rémunération, sans qu'il y ait lieu, d'ailleurs, de distinguer suivant que cette rémunération est fixée par abonnement pour
toute une saison ou réglée d'après un tarif horaire.
C. Location du droit de chasse
1. Location pure et simple
300
Les profits tirés de la location du droit de chasse sur des terres dépendant d'une propriété
d'agrément dont le propriétaire se réserve la jouissance ou qu'il a affermées sont soumis à l'impôt sur le revenu dans la catégorie des revenus fonciers. Toutefois ils sont taxables au titre des
bénéfices industriels et commerciaux si les terres sont inscrites à l'actif d'une entreprise industrielle et commerciale.
310
Si la location du droit de chasse porte sur un domaine agricole ou forestier exploité par le
propriétaire, les produits sont taxés :
- au titre des bénéfices agricoles pour l'exploitant relevant d'un régime de bénéfice réel dès
lors que les terres sont inscrites à l'actif de l'exploitation ;
- au titre des revenus fonciers lorsque l'exploitant relève du régime du forfait ou lorsqu'il
est imposé selon le bénéfice réel et que les terres sont maintenues dans son patrimoine privé.
2. Location du droit de chasse assortie de prestations de services
320
Les produits procurés par la location du droit de chasse ne peuvent présenter le caractère de
revenus fonciers ou de bénéfices agricoles que si la location ne s'accompagne d'aucune prestation et si le gibier tiré et remis au bailleur n'est pas revendu par celui-ci.
330
Dans le cas contraire (location du droit de chasse assortie de la fourniture du couvert ou du
gîte comme dans le cas des chasses à la journée, revente par le bailleur des animaux abattus...), les produits de la location sont imposables, en principe, dans la catégorie des bénéfices industriels
et commerciaux quel que soit le mode d'exploitation des terres .
340
Tel est le cas d'un contribuable qui, organisant sur son domaine agricole des parties de
chasse moyennant rémunération. a apporté des aménagements importants à ses immeubles pour y accueillir les chasseurs, les héberger et leur fournir des repas, a également transformé l'exploitation
agricole pour y permettre l'élevage dans des conditions modernes d'un grand nombre de faisans, met à la disposition des chasseurs un personnel spécialisé et de nombreux services annexes, recourt à la
publicité pour le recrutement de ses clients et demande à ceux-ci une certaine somme, calculée par jour de chasse, en contrepartie du seul droit de chasser.
Cette activité présente un caractère commercial aussi bien en ce qui concerne la location
du droit de chasse que les prestations de logement et de nourriture
(CE, arrêt du 10 juillet 1972, req. n° 82490,
RJ, n° II, p. 88, rendu en matière de taxes sur le chiffre d'affaires).
350
Toutefois, lorsqu'une telle activité est le fait d'un exploitant agricole soumis à un régime
de bénéfice réel et ayant inscrit ses terres au bilan, les profits ainsi réalisés demeurent imposables dans la catégorie des bénéfices agricoles sous réserve des dispositions de
l'article 75 du CGI.
D. Location d'un établissement hippique
360
Le Conseil d'État a jugé que la convention par laquelle un contribuable met un
établissement hippique, dont il est propriétaire, à la disposition de l'autorité militaire ne présente pas le caractère d'une concession d'établissement hippique comportant l'exercice par le
concessionnaire d'une activité commerciale lorsque le propriétaire n'est tenu d'assurer, moyennant une indemnité forfaitaire, que l'entretien et la réparation des installations existantes ainsi que la
fourniture de prestations accessoires à leur occupation (eau, électricité. chauffage, etc.) et n'a ni à entretenir les moyens d'attache des chevaux, ni à fournir de denrées fourragères. Une telle
convention constitue, au cas particulier, une location d'immeuble (CE, arrêt du 23 avril 1958, req. n° 32791, RO, p. 114).
1. Location de chevaux
370
La location de chevaux pour des randonnées constitue par elle-même une activité de nature
commerciale en tant qu'elle s'analyse en une mise à la disposition de clients, moyennant une rémunération. de biens achetés ou produits. Les revenus provenant de cette location sont donc imposables
dans la catégorie des bénéfices industriels et commerciaux.
2. Location de chevaux par des agriculteurs
380
Lorsque l'activité de location de chevaux présente un caractère accessoire par rapport à l'activité
agricole, il est admis que les profits complémentaires ainsi réalisés soient imposés en tant que bénéfices agricoles (RM à M. Rémi HERMENT, JO, Sénat du 2 octobre 1979, p. 2935, n° 30406).
En revanche, il est précisé que les prestations annexes comme la restauration ou
l'hébergement revêtent en toute hypothèse un caractère commercial.
E. Location de garages
390
Le caractère commercial doit être reconnu, notamment aux locations réalisées par de simples
particuliers ou par des sociétés civiles :
- qui sous-louent des emplacements destinés au stationnement des véhicules automobiles
dans un immeuble spécialement aménagé à cet effet et dont ils sont eux-mêmes locataires, qui effectuent ces opérations dans des conditions semblables à celles des locations consenties dans les
entreprises de garage exploitées par les commerçants, emploient des salariés et assurent en permanence le gardiennage des véhicules, donnent en sous-location à des artisans, dans le même bâtiment, des
locaux aménagés en ateliers d'entretien et de réparation d'automobiles
(CE, arrêt du 7 novembre 1973, req. n° 82682,
RJ, n° II, p. 126 ; arrêt rendu en matière de taxes sur le chiffre d'affaires) ;
- qui, après avoir construit ou acquis un immeuble à usage de boxes, emplacements de parking
et station-service, louent à une société commerciale les locaux à usage de station-service mais assurent personnellement, en même temps que la location directe de boxes ou emplacements de parking, des
prestations de services de nature commerciale telles qu'entreposage et gardiennage du matériel d'une entreprise industrielle ou commerciale ;
- qui louent à tout venant, indifféremment au mois ou à la journée, des locaux ou des
terrains non aménagés mais à usage de garage ou emplacement de garage et dont les conditions d'exploitation requièrent la présence constante d'au moins une personne qui ne se borne pas à assurer un
simple gardiennage tel que l'effectue un concierge gardien d'immeuble ou un veilleur de nuit (CE, arrêt du 20 mars 1964, RO, p. 66, 3e espèce).
400
En revanche, ne sont pas passibles de l'impôt sur le revenu, dans la catégorie des bénéfices
industriels et commerciaux, les profits tirés de la location consentie par des particuliers ou par des sociétés civiles et portant sur des boxes ou des emplacements de garage, situés dans des locaux
non aménagés, au sens de la jurisprudence citée plus haut. Tel est le cas de locations qui, d'une part, sont effectuées en vertu d'un contrat d'assez longue durée (au minimum un mois) pour conférer
aux usagers la qualité de locataire et, d'autre part, ne sont assorties d'aucun autre service ou prestation qu'un simple gardiennage (l'assujettissement à la TVA des produits des locations considérées
ne modifie pas leur caractère de revenus fonciers).
F. Locations de biens meubles corporels (mobilier, objets mobiliers, matériel et outillage)
410
De telles locations constituent, en principe, une opération commerciale dont les résultats
entrent dans la catégorie des bénéfices industriels et commerciaux.
Sont, notamment, considérés comme des profits commerciaux les revenus provenant de :
- la location de barques ou bateaux. Il en est ainsi pour un fabricant de canoës et
périssoires qui loue les produits de sa fabrication et en assure la garde dans un garage lui appartenant. Doit également être imposé dans la catégorie des bénéfices commerciaux un contribuable qui,
moyennant un prix annuel global et forfaitaire, donne en location à une entreprise de transports par eau, un chaland sans équipage, ni agrès et instruments de navigation (CE, arrêt du 22 octobre 1934,
req. n°s 34611, 34613 et 36685, RO, 6136). Par contre sont imposables au titre des revenus fonciers, lorsqu'ils ne sont pas inclus dans les recettes d'une entreprise, les revenus provenant de la
location de bateaux utilisés en un point fixe ne quittant pratiquement jamais leur lieu d'amarrage et aménagés pour l'habitation, le commerce ou l'industrie (cf.
CGI, art. 14-1°-c) ;
- la location de véhicules automobiles (cf. en ce sens, CE, arrêt du 2 avril 1955, req.
n°s 17684 et 17685, p. 288). Ainsi, les sommes qu'un contribuable perçoit de la société dont il est dirigeant en contrepartie de la mise à la disposition de celle-ci de véhicules automobiles utilisés
pour assurer des transports entre ses divers établissements doivent être regardées comme représentant le loyer de biens meubles corporels. Elles sont, par suite, imposables dans la catégorie des
bénéfices industriels et commerciaux sous déduction des frais et charges effectivement supportés
(CE, arrêt du 25 juillet 1980, req. n° 02386,
RJ, n° II, p. 74).). Remarque : les sommes en cause étaient versées sous forme d'allocations de frais. Le service avait estimé qu'elles constituaient pour le contribuable un revenu distribué ou,
subsidiairement, un supplément de salaire. Le Conseil d'État a estimé que les profits réalisés dans les conditions indiquées ci-dessus correspondaient à des bénéfices commerciaux) ;
- la location de wagons même exercée à titre accessoire par un particulier qui se livre par
ailleurs à une activité professionnelle courante. La location de wagons est une activité de nature industrielle et commerciale au sens des dispositions de
l'article 34 du CGI. De même, les revenus tirés de la location de wagons réservoirs présentent le caractère de bénéfices
commerciaux, même lorsque le propriétaire les a loués en bloc et pour une période assez longue à un tiers qui se charge de les exploiter ;
- la location d'outillage industriel (cf. notamment CE, arrêt du 13 janvier 1933, req.
n° 20951, RO 5951). Cependant, les profits retirés de la location de matériel ou d'outillage fixé au sol à perpétuelle demeure constituent des revenus fonciers sauf application des dispositions du
5° du I de l'article 35 du CGI (cf. BOI-BIC-CHAMP-20-60-III) ou s'il
s'agit d'une location consentie par une entreprise industrielle ou commerciale ;
- la location par un radiologue de ses installations ;
- la location de matériel et outillage agricoles, à moins que l'opération de location ne
rentre dans le cadre de l'entraide réciproque entre agriculteurs et, ainsi, ne reste dans le domaine de l'activité agricole ;
- les prêts de livres, à l'exception toutefois de ceux consentis par les bibliothèques
municipales ;
- la location d'appareils automatiques ;
- la location de compteurs, notamment pour la fourniture d'eau, lorsque cette opération ne
constitue pas l'accessoire d'une location d'appartements nus.
G. Location de salles de spectacles ou de réunion
420
Cette location présente un caractère commercial lorsque les salles louées sont pourvues
des installations nécessaires pour recevoir les spectateurs, auditeurs, congressistes, etc. (CE, arrêts du 25 janvier 1929, req. n° 81301, RO 5282 ; du 12 juillet 1929, req. n° 80061, RO 5377, et du 2
mai 1941, req. n° 59926, RO, p. 123).
Cette imposition entre d'ailleurs généralement dans les prévisions du
5° du I de l'article 35 du CGI dont les dispositions ont été étudiées aux
BOI-BIC-CHAMP-20-60-III (cf. en ce sens, CE, arrêts du 12 juillet 1932, req. n° 10334, RO 5831 et du 9 avril 1962, req. n° 49685, RO, p.
62).
H. Location de stands dans les foires et expositions
430
Cette opération est également de nature commerciale même lorsque l'organisateur de la
foire-exposition est un « comité » constitué sous la forme d'association de la
loi du 1er juillet 1901
(CE, arrêt du 26 juin 1939, req. n° 57890, RO, p. 377).
440
De même, accomplit des actes relevant d'une profession commerciale une société qui
exploite un immeuble formant hall d'exposition avec stands et comptoirs. en passant des contrats de location qui lui permettent de percevoir, soit un droit d'entrée soit une participation sur les
recettes perçues à titre de droit d'entrée ou qui prévoient une occupation simplement temporaire des stands (CE, arrêt du 25 mars 1946, req. n° 68273, rendu en matière de taxes sur le chiffre
d'affaires).
I. Location de terrains de camping
450
La location d'emplacements sur un terrain nu constitue un acte purement civil dont les
profits entrent dans la catégorie des revenus fonciers.
460
En revanche, lorsqu'il s'agit d'un terrain aménagé ou sur lequel est assuré un service de
gardiennage, l'opération revêt, en principe, un caractère commercial.
Il est admis que les profits tirés de la location de terrains de camping rangés dans la
quatrième catégorie, visée par l'arrêté interministériel du 23 septembre 1971, revêtent le caractère soit de revenus fonciers, soit de bénéfices non commerciaux, selon que l'exploitant est ou non
propriétaire des terrains.
470
Mais il va de soi que le caractère commercial est de plein droit maintenu, avec toutes les
conséquences fiscales qui en résultent à la location des terrains de camping comportant au moins des installations communes et une garde de jour, c'est-à-dire des terrains -classés ou non- dont les
normes d'équipement et de fonctionnement sont au moins équivalentes à celles prévues pour les terrains de camping appartenant à la troisième catégorie, quel que soit le nombre de campeurs ou d'abris
de camping susceptibles d'être reçus.
J. Location de terrains de loisirs
480
Les revenus tirés de la location d'emplacements situés dans les parcs résidentiels de loisirs
entrent dans la catégorie des bénéfices industriels et commerciaux si les terrains comportent des aménagements dont la nature et l'importance sont suffisantes pour caractériser l'exercice d'une
exploitation commerciale. La distinction entre locations à caractère commercial et locations à caractère civil est donc liée à l'appréciation d'éléments de fait. (RM ARRECKX, JO Sénat du 27 octobre
1988, p. 1189, n° 566).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-60-20
|
https://bofip.impots.gouv.fr/bofip/4759-PGP.html/identifiant=BOI-BIC-CHAMP-60-20-20120912
|
2012-09-12 00:00:00
|
c74c8b9b4a9607b70b7508838f1d0527a55de1cfe8def3d48b0d2dbfd5f8fec3
|
[
-0.0838479995727539,
0.016942597925662994,
-0.03193000704050064,
0.048125799745321274,
-0.0029758410528302193,
-0.05230003595352173,
0.008060919120907784,
0.03334322199225426,
0.02487710677087307,
-0.07312442362308502,
-0.031493935734033585,
0.008657341822981834,
-0.03241770714521408,
0.006046696100383997,
-0.07756920903921127,
0.011038970202207565,
0.05372454226016998,
0.05117293819785118,
-0.02457800693809986,
0.05374924838542938,
0.0395590104162693,
0.015140551142394543,
0.005946398247033358,
0.03877396881580353,
-0.0775051936507225,
0.13640743494033813,
0.03012946806848049,
-0.06259648501873016,
-0.047785792499780655,
0.03317226096987724,
-0.004717359319329262,
-0.0531158484518528,
-0.02828444354236126,
0.01548787485808134,
0.0566890724003315,
-0.060560282319784164,
-0.03729930892586708,
0.08792781829833984,
0.03660253807902336,
0.015557280741631985,
0.0015178924659267068,
0.041084494441747665,
0.044730294495821,
0.08447996526956558,
-0.043246831744909286,
-0.007355946581810713,
-0.0694499984383583,
0.05537993088364601,
-0.04903075098991394,
0.06588807702064514,
0.030909515917301178,
0.08112847059965134,
-0.018948113545775414,
0.025327712297439575,
-0.015442206524312496,
0.002090753987431526,
-0.05720195919275284,
-0.024541115388274193,
0.1070253849029541,
-0.05708284303545952,
0.020491061732172966,
-0.002077076118439436,
-0.05732814595103264,
-0.006490193773061037,
0.037506766617298126,
-0.033279601484537125,
0.017789844423532486,
-0.06087508425116539,
0.10660013556480408,
-0.035820964723825455,
0.01804688759148121,
0.03475669398903847,
-0.012137053534388542,
0.02315274067223072,
0.0353890024125576,
0.0939711481332779,
0.009951990097761154,
0.030742844566702843,
0.032351210713386536,
0.011173137463629246,
-0.042466260492801666,
-0.037971992045640945,
0.07500379532575607,
0.06639393419027328,
0.001397276995703578,
0.0011882811086252332,
-0.04343029484152794,
-0.04696880653500557,
0.004771764390170574,
0.0030275939498096704,
-0.009815790690481663,
0.012469962239265442,
-0.03317505493760109,
-0.029107967391610146,
0.005152395460754633,
-0.010883995331823826,
-0.010551962070167065,
0.0030467065516859293,
0.07479143887758255,
0.02164715714752674,
0.04665001109242439,
0.043087638914585114,
0.05980285629630089,
-0.010898973792791367,
0.04625742882490158,
-0.06802492588758469,
-0.012613371945917606,
-0.014479897916316986,
-0.02241525426506996,
0.011819195933640003,
-0.024832088500261307,
-0.03718115761876106,
-0.027523353695869446,
-0.025753548368811607,
-0.03276310861110687,
0.03883220627903938,
0.03183295950293541,
-0.03421976417303085,
0.0161729883402586,
0.0026751721743494272,
-0.013466384261846542,
-0.026061559095978737,
0.015476342290639877,
0.010304954834282398,
-0.09748078137636185,
-0.04100465402007103,
-0.0480283722281456,
-0.0429607518017292,
-0.034156110137701035,
0.001666942611336708,
0.02955966629087925,
0.05922138690948486,
-0.0013178656809031963,
-0.013211035169661045,
-0.02219540998339653,
-0.0028489914257079363,
0.04069291427731514,
0.03594709560275078,
-0.02635364420711994,
0.021151183173060417,
-0.03522404283285141,
0.021391352638602257,
-0.042069826275110245,
-0.0005013362970203161,
-0.027540864422917366,
0.014044482260942459,
-0.009482775814831257,
-0.07794705778360367,
0.023593895137310028,
-0.08555318415164948,
0.013682007789611816,
0.034699443727731705,
0.026219572871923447,
0.025126881897449493,
0.0013512041186913848,
0.033145323395729065,
-0.01899472065269947,
0.06668023020029068,
-0.04076651483774185,
-0.023067431524395943,
-0.0057401517406105995,
0.09428338706493378,
0.05113322287797928,
-0.020577600225806236,
-0.02219115011394024,
-0.05678361654281616,
0.0014448281144723296,
0.08186517655849457,
0.015245563350617886,
0.044236600399017334,
-0.05304575711488724,
0.03474748879671097,
0.021181439980864525,
-0.014094916172325611,
-0.008538862690329552,
0.0068252612836658955,
-0.04016900062561035,
0.0019998387433588505,
-0.04351925104856491,
0.06205654516816139,
0.03586288169026375,
-0.060025714337825775,
-0.01231126207858324,
-0.038488347083330154,
0.007339331787079573,
0.03147980943322182,
0.03227020427584648,
-0.05622868612408638,
0.0008060875115916133,
0.014572753570973873,
-0.005037962459027767,
-0.0019272485515102744,
-0.07867196947336197,
0.03204915672540665,
0.09122653305530548,
-0.04950769990682602,
-0.028015905991196632,
0.03812367469072342,
0.00045132762170396745,
0.017918162047863007,
0.011904966086149216,
0.02481062337756157,
-0.00610238267108798,
0.0369606539607048,
-0.03606950864195824,
-0.04022856801748276,
0.023495377972722054,
-0.03898130729794502,
-0.03939453512430191,
0.0028836161363869905,
-0.0055492655374109745,
-0.010299931280314922,
0.028029674664139748,
0.0660683736205101,
-0.049120742827653885,
-0.004051037598401308,
-0.05415794625878334,
-0.04445616155862808,
0.0022169111762195826,
-0.023591604083776474,
-0.03156580030918121,
0.002803707728162408,
-0.07842762768268585,
-0.029843127354979515,
-0.012026643380522728,
0.021195031702518463,
-0.032640423625707626,
0.015510252676904202,
-0.008325633592903614,
-0.02439824678003788,
0.01429569348692894,
-0.0028350097127258778,
0.03883366286754608,
-0.04361686855554581,
0.05140449106693268,
0.02506178990006447,
0.0069882129319012165,
0.042514633387327194,
-0.03757547587156296,
-0.013461394235491753,
0.03944692015647888,
-0.05221204087138176,
0.04795107990503311,
0.0384291410446167,
0.019920341670513153,
0.01436969917267561,
0.024827711284160614,
-0.002185006160289049,
-0.010019492357969284,
0.08734952658414841,
-0.021228386089205742,
0.024162037298083305,
-0.07373412698507309,
-0.007077669259160757,
-0.027588775381445885,
-0.04673551768064499,
0.010422511026263237,
0.030523020774126053,
-0.006709254812449217,
-0.026479458436369896,
0.0464295856654644,
-0.025493713095784187,
0.00999366119503975,
0.0034966077655553818,
-0.007670137099921703,
-0.08888985216617584,
0.059512659907341,
0.02558627724647522,
-0.03847573325037956,
0.005168551113456488,
-0.04782075807452202,
0.024549582973122597,
0.005814709234982729,
0.07030509412288666,
-0.018612012267112732,
-0.008507651276886463,
-0.06240762397646904,
0.010158946737647057,
0.017944378778338432,
0.008716706186532974,
0.043188855051994324,
0.016636840999126434,
-0.027043044567108154,
-0.01181691326200962,
-0.004949485417455435,
0.03405842185020447,
0.015286048874258995,
-0.02861964888870716,
-0.055060725659132004,
0.04132234677672386,
0.00567896431311965,
0.04974328354001045,
-0.008666470646858215,
0.08619776368141174,
0.0018648667028173804,
0.009877623058855534,
-0.06825648993253708,
-0.014108735136687756,
0.022466065362095833,
0.0007117416826076806,
-0.062475964426994324,
0.0013313516974449158,
-0.020113147795200348,
-0.048398055136203766,
0.009084148332476616,
-0.027694465592503548,
-0.012684538960456848,
-0.06563176214694977,
-0.0090660210698843,
0.013862659223377705,
-0.034709520637989044,
0.018589891493320465,
-0.02054576575756073,
-0.006196859758347273,
-0.0018537916475906968,
0.041817307472229004,
0.010847150348126888,
0.0012708057183772326,
-0.07427779585123062,
-0.013942060992121696,
-0.007809499278664589,
0.05312441289424896,
-0.0231561791151762,
0.011109202168881893,
-0.009554022923111916,
-0.010023927316069603,
0.029398759827017784,
0.00714165810495615,
-0.052692048251628876,
-0.014614345505833626,
-0.01264225970953703,
0.01893681101500988,
0.014800888486206532,
-0.07677803933620453,
0.03014213778078556,
0.003976434003561735,
0.0013069765409454703,
-0.03627984970808029,
0.026223178952932358,
0.007944880053400993,
0.07175872474908829,
-0.026267750188708305,
-0.039895761758089066,
-0.004487866535782814,
0.03935882821679115,
-0.01786925457417965,
0.0069054304622113705,
-0.01493553351610899,
0.02394012175500393,
-0.017525076866149902,
0.018573228269815445,
-0.010145142674446106,
0.03272496536374092,
0.06510820984840393,
0.0002899214450735599,
-0.04388818517327309,
0.01590687781572342,
0.02970356121659279,
0.010868627578020096,
0.05006247013807297,
0.012422326020896435,
-0.025422334671020508,
0.002771408762782812,
0.0033739437349140644,
0.03467448055744171,
-0.049099892377853394,
-0.016644256189465523,
0.007819962687790394,
-0.05497600883245468,
-0.04129461571574211,
-0.023538455367088318,
0.019560614600777626,
0.05213044211268425,
0.08588077872991562,
-0.008124888874590397,
-0.028153304010629654,
0.032141245901584625,
0.016355862841010094,
0.035831063985824585,
-0.03197001293301582,
0.013586437329649925,
-0.04049484059214592,
0.07053782045841217,
-0.009967178106307983,
0.0041573927737772465,
0.03598243370652199,
0.0187555979937315,
-0.028554929420351982,
-0.040129803121089935,
0.06362815201282501,
-0.03300604224205017,
-0.0026078298687934875,
-0.002756522037088871,
0.01453450322151184,
0.018327176570892334,
-0.00865541584789753,
0.008661976084113121,
0.036671292036771774,
0.053879350423812866,
0.021046269685029984,
0.056261416524648666,
-0.013217276893556118,
0.07000710070133209,
0.024082282558083534,
0.03485967963933945,
0.030189432203769684,
-0.02518235146999359,
-0.07461410760879517,
-0.015155102126300335,
0.01034464780241251,
0.05950155854225159,
-0.024396682158112526,
0.04479214549064636,
-0.07352388650178909,
0.035551559180021286,
0.009202380664646626,
0.02566220797598362,
0.005983090028166771,
0.1426701694726944,
0.00612432649359107,
0.01665506698191166,
-0.015201028436422348,
-0.001258760690689087,
-0.06317432224750519,
-0.03190043941140175,
0.012166205793619156,
0.0418962761759758,
0.00541760865598917,
-0.05219462886452675,
-0.007743285037577152,
-0.038506027311086655,
0.05775695666670799,
0.011614212766289711,
-0.05231700465083122,
-0.054923079907894135,
0.012029200792312622,
-0.03718046471476555,
0.027657177299261093,
0.010650220327079296,
-0.04199451580643654,
0.03205974027514458,
0.01534675620496273,
0.023410258814692497,
-0.06390967220067978,
0.029884252697229385,
0.015423962846398354,
-0.015611669979989529,
-0.01936463639140129,
-0.01733979396522045,
0.05814661458134651,
-0.06990431249141693,
0.06363669782876968,
-0.012423120439052582,
0.02298729494214058,
0.03933731094002724,
0.031478267163038254,
-0.016131849959492683,
0.004576291423290968,
0.019042572006583214,
0.010140446946024895,
-0.010932457633316517,
-0.02926154062151909,
-0.03128897771239281,
-0.012807502411305904,
0.043189045041799545,
0.04765183851122856,
0.015185249969363213,
-0.019524363800883293,
0.014117537997663021,
-0.009703733026981354,
-0.0025290059857070446,
0.024759933352470398,
-0.010203316807746887,
0.007619292009621859,
-0.044700123369693756,
0.042929500341415405,
0.01971564069390297,
0.02510347217321396,
0.03806881234049797,
0.011676988564431667,
0.024504007771611214,
0.04840073361992836,
0.0120853241533041,
0.023119444027543068,
-0.008476778864860535,
0.00840147677809,
-0.02716834470629692,
-0.08831877261400223,
0.040473632514476776,
-0.04127147048711777,
0.021239537745714188,
0.006859316024929285,
0.0031927998643368483,
0.011927598156034946,
-0.0059569417499005795,
0.08867133408784866,
-0.004363136366009712,
-0.0332203172147274,
0.007406347431242466,
-0.05953477323055267,
-0.04308377951383591,
-0.06067424267530441,
-0.028987742960453033,
0.02102222852408886,
0.019440867006778717,
-0.04278216138482094,
0.016786934807896614,
-0.006367445923388004,
-0.009805798530578613,
0.03600572794675827,
-0.028152232989668846,
0.006276803556829691,
-0.06744298338890076,
0.005783495493233204,
-0.013597757555544376,
0.00020650707301683724,
-0.02658681571483612,
0.02490314468741417,
0.05369241163134575,
-0.02588028274476528,
-0.00036198043380863965,
0.05611559748649597,
0.02957499772310257,
-0.010239322669804096,
0.044278934597969055,
0.00013778240827377886,
0.03428242728114128,
0.017348280176520348,
0.03478581830859184,
0.014432317577302456,
-0.0007556276395916939,
-0.0027723757084459066,
0.016032202169299126,
-0.015493320301175117,
-0.02765406295657158,
0.011705239303410053,
-0.0035368541721254587,
0.06738762557506561,
0.03455411642789841,
0.020864389836788177,
0.024642309173941612,
-0.015780968591570854,
-0.022513102740049362,
0.03501099720597267,
0.03888627141714096,
0.004199192859232426,
0.004549092147499323,
-0.026510771363973618,
-0.03678755834698677,
-0.0006325797294266522,
0.004277243744581938,
0.02624646946787834,
0.02052169479429722,
-0.06375285983085632,
-0.038192879408597946,
-0.040584810078144073,
0.028945961967110634,
-0.02724570408463478,
0.018957054242491722,
-0.0330156572163105,
0.007176384795457125,
-0.05338045954704285,
-0.02691078372299671,
0.019980862736701965,
0.018902359530329704,
-0.005649160593748093,
-0.014009606093168259,
0.003046524478122592,
0.004683455917984247,
-0.03455515578389168,
-0.024679193273186684,
0.01607499085366726,
0.025937145575881004,
-0.03064713068306446,
-0.006331238429993391,
0.026386044919490814,
-0.017947662621736526,
-0.05290631949901581,
-0.021887533366680145,
-0.014051222242414951,
-0.06252764165401459,
0.01738498918712139,
0.002116583287715912,
-0.02889421582221985,
-0.0020457494538277388,
0.009573511779308319,
-0.00005370358485379256,
0.03683546185493469,
-0.0033361490350216627,
0.032281648367643356,
0.007476950064301491,
0.028762565925717354,
0.02889758162200451,
0.015774473547935486,
-0.012661777436733246,
0.02465367317199707,
-0.016266951337456703,
0.02271280623972416,
0.037359341979026794,
0.010980443097651005,
0.0002040973777184263,
-0.018932094797492027,
0.04655894637107849,
-0.021688153967261314,
0.013861357234418392,
-0.04469900205731392,
0.043739497661590576,
-0.060287926346063614,
-0.04695485904812813,
0.053278710693120956,
-0.062496576458215714,
-0.01632721908390522,
0.019300298765301704,
0.004444340709596872,
0.02796124294400215,
0.018732544034719467,
-0.03226397559046745,
-0.032974954694509506,
0.017852645367383957,
-0.0014686650829389691,
-0.03075558878481388,
0.0031192065216600895,
0.01246075052767992,
-0.011794949881732464,
-0.0021377219818532467,
0.024694593623280525,
0.011428912170231342,
-0.05101555213332176,
-0.01210483442991972,
-0.021266130730509758,
-0.029353005811572075,
-0.027327803894877434,
-0.0007709981291554868,
0.026190847158432007,
0.015022571198642254,
-0.051401056349277496,
-0.01919417455792427,
-0.005362717900425196,
-0.0031200747471302748,
-0.07289931923151016,
-0.040958940982818604,
0.011118754744529724,
0.0027807578444480896,
-0.011082242242991924,
0.07173024117946625,
0.015862975269556046,
0.008753770031034946,
0.0174709502607584,
-0.0007586278370581567,
-0.004853317979723215,
-0.0017525403527542949,
0.0035580636467784643,
0.03807494789361954,
-0.024685386568307877,
0.024671608582139015,
-0.013990703038871288,
-0.033125512301921844,
-0.015661265701055527,
-0.01967475190758705,
0.033159494400024414,
0.03999634459614754,
0.027507947757840157,
0.04437946155667305,
-0.03551105037331581,
-0.045102644711732864,
0.00667599868029356,
0.010531501844525337,
0.07435324043035507,
0.037930380553007126,
0.003936955239623785,
-0.026922879740595818,
-0.02191101759672165,
-0.0018423765432089567,
-0.008078447543084621,
0.02688547596335411,
-0.005939765367656946,
-0.029909029603004456,
0.001030511106364429,
-0.026354016736149788,
-0.02877298928797245,
-0.008325505070388317,
-0.0056449659168720245,
-0.023320067673921585,
0.0206602830439806,
-0.006884182337671518,
-0.007820806466042995,
0.051377177238464355,
0.006092206574976444,
0.02145564742386341,
-0.01360273640602827,
0.017155688256025314,
0.004547010641545057,
0.0042234156280756,
0.05108616128563881,
0.022558441385626793,
-0.0008811149164102972,
0.054267313331365585,
0.05355673283338547,
-0.005524609703570604,
0.0141297010704875,
0.032961055636405945,
-0.07086911797523499,
0.0035916296765208244,
-0.006447698455303907,
0.00975574180483818,
0.040627554059028625,
0.014423283748328686,
-0.013405838049948215,
0.017257871106266975,
0.03205607458949089,
0.016935978084802628,
0.008045454509556293,
-0.03177452087402344,
0.0378384031355381,
-0.033679086714982986,
0.021082330495119095,
-0.07217101007699966,
0.03367793932557106,
0.02973138354718685,
0.03593795374035835,
0.08407505601644516,
0.018328549340367317,
-0.04151248559355736,
0.024853868409991264,
-0.023611675947904587,
0.025691065937280655,
-0.021624693647027016,
-0.011646664701402187,
-0.0298291202634573,
-0.020837215706706047,
-0.04526545852422714,
-0.014376550912857056,
0.012318035587668419,
0.037856779992580414,
0.019232746213674545,
-0.048627015203237534,
0.03315318748354912,
-0.06663675606250763,
-0.010812877677381039,
-0.04582566022872925,
0.029668746516108513,
-0.023781096562743187,
-0.002943329280242324,
0.042771872133016586,
-0.013875425793230534,
0.031521275639534,
0.02339141070842743,
0.025515813380479813,
-0.028179027140140533,
-0.003174841869622469,
0.003873909590765834,
0.02703314647078514,
-0.029869191348552704,
0.042599327862262726,
0.037763405591249466,
0.0029188746120780706,
-0.029695428907871246,
0.010940143838524818,
-0.03659830614924431,
0.027581490576267242,
-0.018857441842556,
-0.037104859948158264,
0.10011026263237,
-0.013286270201206207,
-0.026462547481060028,
-0.052442003041505814,
0.08983095735311508,
-0.06678544729948044
] |
1
Aux termes de l'article
1388 du code général des impôts (CGI), la taxe foncière sur les propriétés bâties est établie d'après la valeur locative cadastrale de ces propriétés, déterminée conformément aux principes définis
:
- par les articles 1494 du
CGI à 1508 du CGI, relatifs à l'évaluation des propriétés bâties ;
- et les articles 1516 du
CGI à 1518 C du CGI, relatifs à la mise à jour périodique des valeurs locatives, et sous déduction de 50 % de son
montant en considération des frais de gestion, d'assurances, d'amortissement, d'entretien et de réparation.
10
Le présent titre est consacré à l'étude des règles applicables pour la détermination de la
valeur locative cadastrale des propriétés bâties, laquelle, sert de support commun à toutes les taxes locales qui sont dues pour un même bien soit par le propriétaire (taxe foncière sur les propriétés
bâties), soit par l'occupant (taxe d'habitation et cotisation foncière des entreprises).
20
Il aborde :
- les principes généraux qui gouvernent la détermination de la valeur locative cadastrale et les
règles et modalités propres à l'évaluation de chacune des diverses catégories de locaux distinguées par le législateur (Chapitre 1, BOI-IF-TFB-20-10) ;
- la mise à jour périodique des valeurs locatives (Chapitre 2,
BOI-IF-TFB-20-20) ;
- les abattements spéciaux s'appliquant sur la valeur locative (Chapitre 3,
BOI-IF-TFB-20-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-20
|
https://bofip.impots.gouv.fr/bofip/4830-PGP.html/identifiant=BOI-IF-TFB-20-20121210
|
2012-12-10 00:00:00
|
c07e78416c5558c685dc9cc0f6fd4b7d2066b450a8226d4cf886fee549e6dfb2
|
[
-0.1392975002527237,
-0.012870765291154385,
-0.018753940239548683,
0.05027938261628151,
-0.04776264354586601,
-0.06245112419128418,
-0.03854144364595413,
0.012529819272458553,
0.05352264270186424,
-0.08641989529132843,
0.0011106993770226836,
0.03339982405304909,
-0.04293017461895943,
-0.04134233668446541,
-0.017981624230742455,
0.02623027004301548,
0.09939277917146683,
0.032887041568756104,
0.004369239788502455,
0.030756229534745216,
0.0814061164855957,
0.02379491925239563,
-0.02197154052555561,
0.013290214352309704,
-0.04005485773086548,
0.0552891306579113,
-0.00028275905060581863,
-0.03348048776388168,
-0.06981492787599564,
0.035110216587781906,
-0.02391381748020649,
0.03086661361157894,
0.007649270351976156,
0.05683228000998497,
0.025852084159851074,
-0.07488543540239334,
0.02564699575304985,
0.02887909859418869,
-0.03337647020816803,
0.004345923196524382,
0.0032059820368885994,
0.09156253933906555,
0.04705135524272919,
-0.013200435787439346,
-0.0138149568811059,
-0.003692005295306444,
-0.027991684153676033,
0.0921403244137764,
0.013642183504998684,
0.04236569255590439,
-0.026998821645975113,
0.003716718405485153,
0.03948969766497612,
0.016394825652241707,
0.03829140588641167,
0.07244499027729034,
-0.03641151636838913,
-0.05169740319252014,
0.08953351527452469,
0.029486915096640587,
-0.06321657449007034,
-0.0027219862677156925,
-0.019861426204442978,
0.007881797850131989,
0.056507959961891174,
-0.03483617305755615,
-0.006458243355154991,
-0.026634475216269493,
0.11853363364934921,
-0.03386395797133446,
-0.00968728307634592,
-0.013794207945466042,
0.01331388670951128,
0.04549691453576088,
0.012636082246899605,
0.07450993359088898,
0.026979273185133934,
-0.004765361547470093,
0.02516436204314232,
-0.008232297375798225,
0.01546679437160492,
-0.07752205431461334,
0.022887153550982475,
0.007985705509781837,
-0.010823930613696575,
-0.04776681587100029,
0.002631606301292777,
-0.05336024612188339,
0.0007398682646453381,
0.05923773720860481,
-0.036774709820747375,
0.0444660522043705,
-0.03087901510298252,
0.014553810469806194,
-0.010632880963385105,
0.03970354050397873,
-0.021590683609247208,
-0.028264669701457024,
0.07605104893445969,
0.004964733496308327,
-0.057935163378715515,
0.04493796452879906,
-0.019433414563536644,
-0.03895208239555359,
0.0007849528337828815,
0.0002742958895396441,
0.004438669886440039,
0.04126228764653206,
-0.08073410391807556,
0.035498641431331635,
-0.021560410037636757,
0.014280453324317932,
-0.05270124226808548,
-0.024841077625751495,
-0.08146096765995026,
0.05085792392492294,
0.05707120522856712,
-0.023996325209736824,
0.05065736919641495,
0.026240620762109756,
-0.007061151321977377,
-0.020115677267313004,
-0.036597054451704025,
0.03007378801703453,
-0.10606531798839569,
-0.033029768615961075,
-0.020376956090331078,
0.016512805595993996,
-0.025031089782714844,
-0.05649009346961975,
0.08486320823431015,
0.06430832296609879,
-0.00021765958808828145,
-0.024711422622203827,
-0.0009342588018625975,
0.023662665858864784,
0.009415477514266968,
0.02307678759098053,
-0.0022639790549874306,
-0.017029570415616035,
-0.0738774761557579,
0.02516188845038414,
-0.007940409705042839,
-0.012372953817248344,
0.0024069424252957106,
0.053400613367557526,
0.019136687740683556,
-0.062290605157613754,
0.02772829309105873,
-0.006186420563608408,
-0.06715626269578934,
0.02758880704641342,
0.058345500379800797,
-0.04994043707847595,
0.017143700271844864,
-0.04116373509168625,
0.007323296274989843,
0.04692954942584038,
-0.010852181352674961,
-0.030891042202711105,
-0.001336445682682097,
0.006082832347601652,
0.040955182164907455,
0.015155446715652943,
-0.008841358125209808,
-0.02052655629813671,
0.0016743488376960158,
-0.009877074509859085,
0.011660031974315643,
0.0834914967417717,
-0.056386955082416534,
0.0053168232552707195,
0.012454206123948097,
0.0006324072601273656,
-0.017382033169269562,
-0.06597616523504257,
0.0016451404662802815,
-0.0074813165701925755,
-0.0035044748801738024,
0.039830148220062256,
-0.008176027797162533,
-0.06933353841304779,
-0.0038080436643213034,
0.016468878835439682,
0.0377412848174572,
0.051972296088933945,
0.0006132380221970379,
-0.06300971657037735,
0.0018534353002905846,
0.03522742912173271,
-0.016090959310531616,
0.02202576771378517,
-0.07714764028787613,
0.018712136894464493,
0.09603084623813629,
-0.048956498503685,
0.003604941302910447,
0.01083418633788824,
0.010268839076161385,
0.06188021972775459,
0.024178732186555862,
-0.010678294114768505,
-0.03456815704703331,
-0.006172183435410261,
-0.01805073581635952,
-0.011104365810751915,
0.020052218809723854,
0.030708353966474533,
-0.03357633948326111,
-0.022817866876721382,
0.003942977637052536,
0.03076646663248539,
-0.0022919054608792067,
0.03438828885555267,
-0.016005830839276314,
-0.04677549749612808,
-0.05449993908405304,
-0.009504586458206177,
0.007489299867302179,
0.0038973952177911997,
-0.0016288884216919541,
0.008221997879445553,
-0.03721945360302925,
-0.025811459869146347,
0.02761736884713173,
0.02565176784992218,
-0.037334419786930084,
0.01838216930627823,
0.0071993255987763405,
-0.10100368410348892,
0.014675249345600605,
-0.028888503089547157,
0.003836634336039424,
0.057648930698633194,
0.006934756878763437,
-0.008543996140360832,
0.028698019683361053,
-0.04038408398628235,
0.012936615385115147,
-0.0021964048501104116,
0.047832101583480835,
0.013993100263178349,
0.056904103606939316,
0.0018947030184790492,
0.09345189481973648,
-0.033570364117622375,
-0.05029511824250221,
0.007703344337642193,
0.009880307130515575,
0.12889298796653748,
-0.017087716609239578,
0.01226094551384449,
-0.05219732224941254,
-0.03112977184355259,
-0.039530277252197266,
-0.006411432754248381,
-0.005418683867901564,
0.001846683444455266,
0.0380435511469841,
-0.05387183651328087,
0.004936291836202145,
-0.001528893131762743,
0.022890232503414154,
-0.0343230664730072,
0.0043673766776919365,
-0.127582386136055,
0.06566917151212692,
0.01819576881825924,
-0.035853106528520584,
-0.019788647070527077,
0.003279266646131873,
0.021169710904359818,
0.027644529938697815,
-0.013038964942097664,
0.038268428295850754,
-0.011105144396424294,
-0.025469819083809853,
-0.0499512180685997,
0.011352242901921272,
0.0059878891333937645,
0.04340609908103943,
-0.026591626927256584,
0.009881479665637016,
-0.02955336682498455,
-0.007123864255845547,
-0.040244463831186295,
0.024600233882665634,
-0.013006231747567654,
0.003507669549435377,
0.04118727520108223,
0.01617870107293129,
-0.005579980555921793,
-0.030619101598858833,
0.04514371231198311,
0.05160824581980705,
-0.02550291083753109,
-0.00927754957228899,
0.000374026334611699,
-0.015380793251097202,
-0.016011707484722137,
0.022487757727503777,
0.002473938511684537,
-0.0026068261358886957,
-0.052374981343746185,
-0.03611394390463829,
0.003858115989714861,
-0.02891010232269764,
-0.014795287512242794,
-0.05376981571316719,
0.013028513640165329,
-0.04545317590236664,
0.0021374612115323544,
0.03159967064857483,
-0.054244618862867355,
0.008702616207301617,
-0.0024502938613295555,
0.05456848815083504,
0.04991906136274338,
-0.019308743998408318,
-0.009534192271530628,
-0.03264922648668289,
0.08312886953353882,
-0.002328638220205903,
0.025632092729210854,
-0.03334531933069229,
-0.014094504527747631,
0.00934099592268467,
0.014055202715098858,
-0.0514187216758728,
0.01791646145284176,
0.0010367468930780888,
0.030397985130548477,
0.02973990887403488,
-0.027124376967549324,
-0.017289122566580772,
-0.015779096633195877,
0.026717010885477066,
-0.023657722398638725,
0.02790636196732521,
0.00642359908670187,
0.07602287828922272,
-0.028475269675254822,
-0.049201250076293945,
0.04472611844539642,
0.05079703405499458,
0.019042950123548508,
-0.036605507135391235,
-0.004186021629720926,
-0.004567327443510294,
-0.0019906191155314445,
-0.01835586689412594,
0.02686852030456066,
-0.016518449410796165,
0.051265016198158264,
0.03222297132015228,
-0.03469680994749069,
-0.008593018166720867,
0.05065571144223213,
-0.025572828948497772,
0.0003122691123280674,
-0.016780825331807137,
-0.03482583910226822,
0.01721298322081566,
-0.005525968503206968,
0.004527559038251638,
0.02415291592478752,
-0.005174078047275543,
0.013385660015046597,
0.005822039674967527,
0.020644107833504677,
-0.008852846920490265,
-0.03931750729680061,
0.016325360164046288,
-0.008469884283840656,
-0.06361386179924011,
0.04084790125489235,
0.018835796043276787,
0.0020682918839156628,
0.02985742688179016,
0.00032806722447276115,
0.009776688180863857,
-0.0051995739340782166,
0.034661319106817245,
-0.010621936060488224,
0.035519689321517944,
0.0391845777630806,
-0.008318720385432243,
0.027673566713929176,
0.03217511996626854,
0.009554478339850903,
0.022778445854783058,
-0.005215785000473261,
-0.013387419283390045,
0.011206608265638351,
-0.008531319908797741,
0.0033011322375386953,
0.06514141708612442,
0.07565617561340332,
0.02613658271729946,
0.025496317073702812,
0.015058942139148712,
0.03358001261949539,
-0.009995863772928715,
-0.003071259008720517,
0.00128333386965096,
0.02303740382194519,
-0.006757402326911688,
-0.07583192735910416,
0.010840309783816338,
-0.002613297663629055,
0.04779558628797531,
-0.03184018284082413,
0.015556945465505123,
-0.060551200062036514,
-0.022849131375551224,
0.01771216280758381,
0.020998431369662285,
-0.0185101255774498,
0.14177799224853516,
0.003929241560399532,
0.03742405027151108,
0.00636168522760272,
0.034847743809223175,
-0.04466994106769562,
-0.017878403887152672,
-0.01419474184513092,
0.0030244411900639534,
0.056085504591464996,
-0.01016910932958126,
-0.032181307673454285,
-0.03060261532664299,
-0.001401678891852498,
-0.06665223836898804,
-0.07229118049144745,
-0.024503488093614578,
-0.010512271896004677,
0.0015170712722465396,
0.005469661671668291,
0.00830426998436451,
0.02338051237165928,
-0.03452155366539955,
0.02633923850953579,
-0.0028343512676656246,
-0.10559958219528198,
-0.0025236147921532393,
-0.008644044399261475,
-0.01246491726487875,
0.012570427730679512,
-0.005612234119325876,
0.0261783879250288,
-0.06324212998151779,
0.07318238168954849,
-0.027228275313973427,
-0.01685778796672821,
0.024980667978525162,
0.005757749546319246,
-0.022799871861934662,
0.041441909968853,
0.02399791032075882,
0.025656241923570633,
-0.0327812097966671,
-0.036584608256816864,
-0.004286996088922024,
-0.0238881167024374,
-0.0010061787907034159,
0.03401916101574898,
-0.0020259239245206118,
-0.04726176708936691,
-0.025239866226911545,
-0.013919511809945107,
0.01404342520982027,
0.042367853224277496,
0.027031272649765015,
-0.012859614565968513,
0.012498057447373867,
0.05691046640276909,
0.018583141267299652,
0.025044945999979973,
0.03569459542632103,
0.009536618366837502,
0.059377312660217285,
0.051990944892168045,
-0.0313979797065258,
-0.011904344893991947,
-0.027798591181635857,
0.007959784008562565,
-0.03448003903031349,
-0.023175623267889023,
0.0361032709479332,
0.023926710709929466,
-0.0038935744669288397,
0.019360864534974098,
0.012756891548633575,
0.01985054835677147,
0.025744806975126266,
0.08092330396175385,
0.0000955549840000458,
-0.024036454036831856,
-0.05612553283572197,
-0.00431853299960494,
-0.030909555032849312,
-0.007212848402559757,
-0.043329622596502304,
0.05000146105885506,
0.007859124802052975,
0.04303594306111336,
0.07560643553733826,
0.060856617987155914,
-0.03409171476960182,
-0.06079210713505745,
-0.057833779603242874,
-0.018242230638861656,
-0.04200044646859169,
-0.04229595884680748,
0.021005285903811455,
0.017885837703943253,
0.014307564124464989,
0.023192761465907097,
-0.015639973804354668,
-0.0028175755869597197,
0.018149010837078094,
-0.006286168936640024,
-0.0066716475412249565,
0.0012161742197349668,
-0.0021126538049429655,
-0.03778032213449478,
0.03141402453184128,
0.05946383625268936,
0.015616629272699356,
0.00022006320068612695,
0.022174883633852005,
0.013519628904759884,
0.03842497617006302,
0.011632479727268219,
0.01783968321979046,
0.0029545468278229237,
-0.009975677356123924,
0.05354122072458267,
0.0021517938002943993,
0.04132784903049469,
0.01775359734892845,
-0.03434125706553459,
-0.002376655815169215,
-0.07016337662935257,
0.024880357086658478,
0.048400841653347015,
0.05502064898610115,
0.003426577663049102,
-0.04760144278407097,
-0.05744491517543793,
0.019480498507618904,
0.044148389250040054,
-0.0028205299749970436,
-0.01998210698366165,
-0.019927633926272392,
-0.04951242357492447,
0.03897799178957939,
0.005030291620641947,
-0.01614517532289028,
0.053409721702337265,
0.011480788700282574,
0.008443809114396572,
-0.025957878679037094,
-0.05212969332933426,
0.02991444058716297,
0.0018728534923866391,
-0.03759932890534401,
-0.009896794334053993,
0.02193720079958439,
0.04179257154464722,
-0.036906611174345016,
0.011286856606602669,
-0.00462733069434762,
-0.005160294007509947,
-0.04121612384915352,
0.023572411388158798,
0.008998613804578781,
-0.06041194871068001,
-0.08475488424301147,
-0.017262166365981102,
-0.035916347056627274,
0.017300253733992577,
-0.07113149762153625,
0.03994518890976906,
-0.0244439709931612,
0.01569175347685814,
-0.017414115369319916,
0.04935522750020027,
0.005935450084507465,
0.016490206122398376,
-0.02714541181921959,
0.03961484879255295,
0.04355137422680855,
-0.032622676342725754,
0.032835476100444794,
0.023576883599162102,
-0.01055189035832882,
-0.029398683458566666,
0.02437329851090908,
-0.09846460819244385,
-0.009565073996782303,
-0.027882903814315796,
-0.008317123167216778,
-0.016868822276592255,
0.0035241427831351757,
0.03571167588233948,
0.012815619818866253,
-0.02053549885749817,
-0.02247166633605957,
0.004716368857771158,
-0.018441515043377876,
-0.039658769965171814,
0.01403028890490532,
0.019887598231434822,
-0.011707636527717113,
0.02469397895038128,
-0.007339032366871834,
-0.01366379763931036,
0.02052653394639492,
-0.0008064744179137051,
-0.036822278052568436,
0.06853096187114716,
0.011895333416759968,
0.016305459663271904,
-0.03396931290626526,
0.02589130401611328,
0.023692715913057327,
-0.003772987052798271,
-0.07256586104631424,
-0.033613353967666626,
0.019237203523516655,
-0.017983369529247284,
-0.037582382559776306,
-0.05682648718357086,
-0.03338562324643135,
0.0007081141229718924,
-0.04976831376552582,
-0.024198824539780617,
-0.047988906502723694,
-0.01412814948707819,
-0.035497765988111496,
-0.03410957008600235,
0.0011559673584997654,
0.027658997103571892,
0.03640247508883476,
0.02968277968466282,
0.015474758110940456,
-0.015870800241827965,
-0.020811626687645912,
0.023390568792819977,
-0.0029027475975453854,
-0.0008550129132345319,
0.01911136507987976,
0.008372356183826923,
0.08336994796991348,
-0.006380872800946236,
0.02748248726129532,
-0.029504409059882164,
-0.007512849755585194,
0.0515461191534996,
-0.0017952945781871676,
0.005378535017371178,
0.07012834399938583,
-0.027839433401823044,
-0.04451727494597435,
-0.02446814440190792,
0.014400897547602654,
0.07016516476869583,
0.021787887439131737,
0.00562452943995595,
0.024568337947130203,
0.003595837624743581,
0.040354326367378235,
-0.020355287939310074,
0.022631362080574036,
0.006776179186999798,
0.008125998079776764,
-0.005455647129565477,
-0.018262874335050583,
0.028575323522090912,
-0.01967027597129345,
-0.005517710465937853,
0.0138686653226614,
-0.0036932891234755516,
-0.028070824220776558,
-0.018641836941242218,
0.011833446100354195,
0.021454911679029465,
0.018134426325559616,
-0.0062384046614170074,
-0.0071902587078511715,
0.029072145000100136,
0.046073734760284424,
-0.005326514597982168,
0.012952850200235844,
0.019328683614730835,
0.007027453277260065,
0.019122306257486343,
0.0116049749776721,
-0.005133332684636116,
0.03713163733482361,
0.02722957544028759,
0.050173964351415634,
0.03079192340373993,
0.048276450484991074,
-0.010183830745518208,
-0.010254056192934513,
0.0017772517167031765,
0.06497577577829361,
0.01962396502494812,
0.02206580713391304,
0.058686450123786926,
0.02817411720752716,
0.00810655765235424,
-0.015648480504751205,
-0.00474949274212122,
-0.02166498638689518,
0.01893334463238716,
-0.029001228511333466,
0.020193839445710182,
0.026956787332892418,
0.03881879523396492,
-0.004225761629641056,
0.017044100910425186,
-0.07834526896476746,
0.03331691771745682,
-0.006024636793881655,
0.05221518874168396,
-0.010539144277572632,
0.033211588859558105,
-0.035649072378873825,
-0.08911578357219696,
-0.01814250648021698,
-0.03418590873479843,
0.014368449337780476,
0.024315480142831802,
-0.014170341193675995,
-0.06715083867311478,
-0.024905340746045113,
-0.018891876563429832,
0.04788888245820999,
-0.030604850500822067,
0.03454060107469559,
0.02018909715116024,
-0.009187208488583565,
0.027537517249584198,
-0.007018193602561951,
0.005681843962520361,
-0.033860959112644196,
0.048235684633255005,
-0.04793040081858635,
0.018812060356140137,
-0.01544202771037817,
0.03739619255065918,
0.040315207093954086,
-0.022441893815994263,
0.010579878464341164,
-0.023080307990312576,
0.01137575414031744,
-0.008599496446549892,
0.027575498446822166,
-0.038198575377464294,
0.10016301274299622,
-0.04164741560816765,
-0.027625877410173416,
-0.06099306419491768,
0.03165728971362114,
-0.06491365283727646
] |
1
Pour inciter les employeurs à aider leurs salariés et favoriser la création
d'entreprises, l'article
39
quinquies H du CGI autorise dans certaines limites, les entreprises à
constituer une provision spéciale, en franchise d'impôt, lorsqu'elles consentent
des prêts à taux privilégié ou investissent dans le capital des entreprises et
sociétés industrielles, commerciales ou artisanales, petites ou moyennes,
fondées par des membres de leur personnel, ou de celui de sociétés liées.
10
Le présent chapitre sera consacré à l'étude :
- des entreprises concernées et des conditions d'application (Section 1, cf.
BOI-BIC-PROV-60-80-10) ;
- du calcul et du fonctionnement de la provision (Section 2, cf.
BOI-BIC-PROV-60-80-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PROV-60-80
|
https://bofip.impots.gouv.fr/bofip/4921-PGP.html/identifiant=BOI-BIC-PROV-60-80-20120912
|
2012-09-12 00:00:00
|
a38cc21326dc5a85db80378f27ca82a35396a3ab508f93378f19e4fe63369d5b
|
[
-0.015388010069727898,
0.028891418129205704,
-0.07792262732982635,
0.0581480897963047,
0.015855589881539345,
0.005645940080285072,
-0.015961850062012672,
-0.02459591254591942,
0.03362024575471878,
-0.057174623012542725,
-0.06752064824104309,
0.028533421456813812,
-0.02429085411131382,
0.01210361160337925,
-0.07379176467657089,
0.033613018691539764,
0.06827608495950699,
0.06040851026773453,
0.0351264663040638,
-0.0027097018901258707,
-0.0011878111399710178,
0.05246376246213913,
-0.021070070564746857,
0.1183260828256607,
-0.016286907717585564,
0.05683111026883125,
0.06883349269628525,
-0.04961864650249481,
-0.019888684153556824,
0.07613806426525116,
-0.024080444127321243,
-0.044938430190086365,
-0.009644648991525173,
0.03899138793349266,
0.03964142128825188,
-0.05338682606816292,
0.010699148289859295,
0.08662291616201401,
0.032318368554115295,
-0.04898549243807793,
-0.01746663823723793,
-0.017723554745316505,
0.01682281494140625,
0.07362160086631775,
-0.03605940565466881,
0.02675437182188034,
-0.017223527655005455,
0.08576182276010513,
-0.04778614267706871,
0.0173200536519289,
0.0007061458891257644,
0.019381674006581306,
0.024259939789772034,
0.063911572098732,
0.0011455495841801167,
-0.005604874342679977,
-0.053487181663513184,
-0.002007671631872654,
0.04991678521037102,
-0.02444888837635517,
-0.037645358592271805,
-0.002737188944593072,
-0.035516005009412766,
-0.014468060806393623,
-0.007857820950448513,
-0.06419526040554047,
0.011110208928585052,
-0.00958936009556055,
0.09509575366973877,
0.06028198078274727,
-0.058964379131793976,
0.021914677694439888,
0.067345030605793,
-0.024383872747421265,
0.04304303973913193,
0.037782471626996994,
0.003914807923138142,
0.04431213438510895,
-0.006276755593717098,
-0.014793138019740582,
0.04720550402998924,
-0.009984622709453106,
0.035052571445703506,
0.02228396385908127,
-0.02525235339999199,
-0.0013478657929226756,
-0.0002566237817518413,
-0.006008468102663755,
0.06747934222221375,
0.032612476497888565,
-0.02741009183228016,
0.07993292063474655,
0.006242168135941029,
0.014949479140341282,
0.02990083396434784,
0.01752442494034767,
-0.04210532084107399,
-0.01336898934096098,
0.12291328608989716,
0.04477880522608757,
0.058453503996133804,
-0.01574716717004776,
0.05571868270635605,
-0.03991866856813431,
0.07003592699766159,
-0.04792676493525505,
-0.0021786068100482225,
0.030622392892837524,
0.039288803935050964,
0.0090428926050663,
-0.05756792426109314,
-0.007440284360200167,
-0.028183769434690475,
-0.01882787235081196,
-0.04889149218797684,
0.04898921400308609,
-0.026390738785266876,
0.030135152861475945,
0.029312923550605774,
0.06778238713741302,
-0.030409354716539383,
-0.02192694880068302,
-0.02810908667743206,
0.001996749546378851,
-0.07743804156780243,
0.020792227238416672,
-0.02561330795288086,
0.002568814205005765,
-0.07468318194150925,
-0.04706893488764763,
0.023005157709121704,
0.0052776881493628025,
-0.012614559382200241,
-0.056641191244125366,
0.01516690757125616,
-0.038094036281108856,
0.01823217235505581,
0.09703267365694046,
0.0021390309557318687,
-0.0021248026750981808,
-0.07248535752296448,
0.09895384311676025,
-0.017845433205366135,
-0.0029738193843513727,
-0.008884403854608536,
0.016980458050966263,
-0.1290627270936966,
-0.021158577874302864,
-0.007337057497352362,
-0.0485839881002903,
-0.03624443709850311,
0.026586968451738358,
0.008335473015904427,
0.05654551088809967,
0.029908863827586174,
0.007608863525092602,
0.04905492812395096,
0.013207545503973961,
-0.03423342481255531,
-0.03321194276213646,
-0.0027191287372261286,
0.05066486820578575,
0.0331023745238781,
-0.036422017961740494,
-0.05100591853260994,
-0.03994162008166313,
0.00460802810266614,
0.009225059300661087,
0.04738888517022133,
0.07731224596500397,
-0.033028967678546906,
-0.017030581831932068,
0.014619180001318455,
-0.021335959434509277,
0.0007667892496101558,
-0.021225029602646828,
-0.05021369457244873,
0.033758580684661865,
-0.06741611659526825,
0.07860732823610306,
0.03911413252353668,
-0.04449445754289627,
0.01652645505964756,
0.0030097579583525658,
0.02529977262020111,
0.034109774976968765,
-0.06583176553249359,
-0.027893321588635445,
0.0036727183032780886,
0.05943071469664574,
-0.014131300151348114,
-0.015486489050090313,
-0.07803665101528168,
0.027838613837957382,
0.015088371932506561,
-0.07128508388996124,
-0.08843516558408737,
0.012983638793230057,
0.02873624674975872,
0.009006275795400143,
0.002206745557487011,
0.02069738879799843,
-0.026982273906469345,
0.006562079768627882,
-0.022236697375774384,
-0.07443659752607346,
-0.025512637570500374,
0.023048117756843567,
-0.017916783690452576,
-0.02145259827375412,
0.012179490178823471,
0.007954797707498074,
-0.00330776022747159,
0.030162937939167023,
-0.02026788331568241,
-0.03427824750542641,
0.027136433869600296,
-0.02623143419623375,
-0.010080219246447086,
-0.03754240274429321,
0.0036282294895499945,
-0.020947448909282684,
-0.07977491617202759,
-0.01943385601043701,
0.02591625787317753,
0.006942348554730415,
-0.03230295702815056,
-0.023537613451480865,
0.04233093559741974,
0.02786143124103546,
0.05344049632549286,
0.005865428131073713,
-0.015700269490480423,
-0.02395341917872429,
0.012578420341014862,
0.02606453374028206,
0.015210526995360851,
0.07057322561740875,
-0.019258195534348488,
0.018943754956126213,
0.008858698420226574,
-0.0446774959564209,
0.03987375274300575,
0.004506655037403107,
0.030211523175239563,
0.01344743650406599,
-0.018949298188090324,
0.016663342714309692,
-0.04232778772711754,
0.03556692972779274,
-0.04402771219611168,
0.021089641377329826,
-0.08667819947004318,
0.04788990691304207,
0.02043599635362625,
-0.00033740143408067524,
0.011694753542542458,
0.019613703712821007,
-0.04026870056986809,
-0.03156892955303192,
-0.021258311346173286,
-0.011976283974945545,
0.0035698707215487957,
0.032195523381233215,
0.03528037294745445,
-0.10223663598299026,
0.0735008642077446,
0.030990751460194588,
-0.029718708246946335,
-0.04706587269902229,
-0.036499835550785065,
0.054086968302726746,
0.04045933857560158,
0.056912243366241455,
-0.06535213440656662,
0.011686533689498901,
-0.01715279184281826,
-0.03772563859820366,
0.02958228811621666,
-0.014811490662395954,
0.003894733265042305,
0.013721676543354988,
-0.005751540884375572,
0.0007744113099761307,
0.026308109983801842,
-0.04486681893467903,
0.003663379931822419,
-0.021954908967018127,
-0.005578452255576849,
0.022442033514380455,
0.0027957321144640446,
-0.005407238379120827,
-0.03543274104595184,
0.03565964102745056,
0.025888821110129356,
0.03372165560722351,
-0.029564836993813515,
0.007909446954727173,
-0.03853556886315346,
0.03187413886189461,
-0.027345407754182816,
-0.00024383654817938805,
0.039672356098890305,
0.05810452625155449,
0.01156170666217804,
-0.01125437393784523,
-0.019255120307207108,
-0.07327716797590256,
-0.09436016529798508,
0.008149680681526661,
-0.05020298436284065,
0.003893087385222316,
0.019099125638604164,
-0.02852679044008255,
0.005375360604375601,
0.009711216203868389,
0.008221158757805824,
0.00200735405087471,
-0.056509893387556076,
-0.0068814996629953384,
-0.018742604181170464,
0.027354272082448006,
-0.00282438681460917,
0.0016813548281788826,
-0.007282622624188662,
-0.022989245131611824,
-0.033750586211681366,
0.028681853786110878,
-0.021901242434978485,
-0.032071758061647415,
-0.031131748110055923,
0.021388180553913116,
0.04735531285405159,
-0.022266149520874023,
0.01249209325760603,
0.005010413471609354,
-0.033736180514097214,
-0.022883549332618713,
0.026949534192681313,
0.01825747825205326,
0.055097535252571106,
0.028310419991612434,
-0.060313936322927475,
-0.0035935791675001383,
0.025043439120054245,
-0.0010016527958214283,
0.041983965784311295,
-0.00471698259934783,
-0.00560619356110692,
-0.01850486360490322,
-0.004709649831056595,
0.014909755438566208,
0.042196307331323624,
0.05882896110415459,
0.013301525264978409,
-0.006713998969644308,
0.021294936537742615,
0.005220336373895407,
-0.003942927345633507,
-0.01467974204570055,
-0.010714035481214523,
0.0337163507938385,
-0.012593715451657772,
0.030997874215245247,
0.0015777630032971501,
-0.01927926018834114,
-0.0003032314998563379,
0.011072454042732716,
-0.05088839307427406,
0.013478870503604412,
-0.022149866446852684,
0.018212497234344482,
-0.020519616082310677,
0.059080369770526886,
-0.06023682653903961,
0.007551053538918495,
0.0007563027320429683,
-0.044486820697784424,
-0.00974433682858944,
0.007542078848928213,
0.013127932325005531,
-0.03942511975765228,
0.06461463123559952,
0.03528449311852455,
0.023911835625767708,
-0.01342013105750084,
0.026757560670375824,
-0.036229003220796585,
-0.019972899928689003,
-0.0058955042622983456,
-0.040055159479379654,
-0.013262254185974598,
0.004508037585765123,
-0.00538106681779027,
0.014803798869252205,
-0.038362860679626465,
-0.007923069410026073,
0.010808248072862625,
-0.015612391754984856,
0.008915126323699951,
0.03824298456311226,
0.03204942122101784,
0.020749801769852638,
-0.02991773933172226,
0.03317438066005707,
0.029813040047883987,
-0.025792602449655533,
-0.030777810141444206,
-0.027927154675126076,
0.036226291209459305,
0.00294280587695539,
-0.02927677147090435,
0.028405966237187386,
-0.07965880632400513,
0.07056736201047897,
0.0244671031832695,
0.016977669671177864,
0.11502613872289658,
0.15255604684352875,
0.0012503633042797446,
0.04437164589762688,
0.03678710758686066,
0.011789405718445778,
-0.06315308064222336,
-0.02709665708243847,
-0.017253536731004715,
0.009544707834720612,
0.040194813162088394,
-0.005243952386081219,
0.046187810599803925,
-0.05480344220995903,
0.01976088620722294,
-0.053579509258270264,
0.041724517941474915,
-0.02148854173719883,
-0.02261512726545334,
-0.048245836049318314,
-0.025794291868805885,
0.012333104386925697,
0.0059595610946416855,
-0.027642056345939636,
-0.008747778832912445,
0.024202028289437294,
-0.0917302742600441,
0.0037866898346692324,
0.012716383673250675,
-0.026922423392534256,
0.055141981691122055,
0.0035334425047039986,
0.03587203845381737,
-0.05373920872807503,
0.036443185061216354,
-0.0468997098505497,
0.029685763642191887,
-0.020066682249307632,
0.02208813652396202,
-0.03630267456173897,
0.04744837060570717,
-0.034366313368082047,
0.0064042857848107815,
0.00987070333212614,
-0.04343241825699806,
0.008464678190648556,
-0.024101825430989265,
-0.013144205324351788,
-0.06478976458311081,
0.027486635372042656,
0.014830969274044037,
0.045462045818567276,
0.003740956773981452,
0.02811654470860958,
0.05462779104709625,
0.004500942770391703,
0.016993874683976173,
0.03549596294760704,
0.06505020707845688,
-0.014587914571166039,
0.01594814658164978,
0.04530162364244461,
-0.033967532217502594,
0.09603163599967957,
0.025515634566545486,
-0.01703830622136593,
0.0241123978048563,
-0.03999704495072365,
-0.0010993677424266934,
0.009028001688420773,
-0.03277108445763588,
0.010318741202354431,
0.0142804691568017,
0.04121223837137222,
0.023822082206606865,
0.014187262393534184,
-0.0457659512758255,
0.009617813862860203,
0.044827260076999664,
-0.028555458411574364,
-0.04341312497854233,
0.039020441472530365,
0.029180245473980904,
-0.01435253769159317,
-0.0029415725730359554,
0.007043030578643084,
-0.00952756218612194,
-0.013123666867613792,
-0.06788676232099533,
0.06974721699953079,
-0.06966764479875565,
-0.0028618371579796076,
-0.05169201269745827,
-0.04916777461767197,
-0.022486230358481407,
0.026032673195004463,
-0.0008320886990986764,
-0.025112159550189972,
0.002162778750061989,
-0.012778956443071365,
0.01653323881328106,
-0.046437423676252365,
0.015831053256988525,
-0.0006793881766498089,
0.06282918155193329,
0.05506332963705063,
-0.00810543168336153,
-0.007836862467229366,
0.023730235174298286,
-0.0020214628893882036,
0.0059268479235470295,
0.017487842589616776,
-0.010364771820604801,
0.01416474673897028,
0.017167501151561737,
0.012314233928918839,
-0.011435993015766144,
-0.026268424466252327,
0.022951794788241386,
0.0396445132791996,
0.03813847154378891,
0.03195994347333908,
0.030735351145267487,
0.03211117908358574,
-0.0007016074960120022,
0.054374437779188156,
-0.026184847578406334,
-0.019627070054411888,
0.02531532384455204,
0.060100801289081573,
-0.018840163946151733,
-0.03051752597093582,
-0.02938314899802208,
0.0314045175909996,
-0.00868214201182127,
0.049580905586481094,
-0.004994487389922142,
-0.010365468449890614,
-0.009045939892530441,
0.040275827050209045,
0.019496597349643707,
-0.022638551890850067,
0.011177515611052513,
-0.006776946131139994,
0.01927223615348339,
-0.011451249942183495,
0.043241310864686966,
-0.011049739085137844,
0.025386519730091095,
0.01123039424419403,
0.031704019755125046,
-0.02411406859755516,
0.0064308131113648415,
0.0164810698479414,
-0.0028152952436357737,
0.004728963132947683,
-0.02144228294491768,
0.0036879696417599916,
0.035395849496126175,
-0.015737080946564674,
-0.04070701450109482,
-0.055171769112348557,
0.049092408269643784,
0.002394133247435093,
0.035517748445272446,
-0.030866555869579315,
0.00977521762251854,
-0.017307152971625328,
0.025105293840169907,
-0.009446723386645317,
0.00925642903894186,
-0.01190814096480608,
0.03150789439678192,
-0.09695659577846527,
0.02033134549856186,
0.031440701335668564,
0.004472594708204269,
0.06287076324224472,
0.012266160920262337,
0.0072512151673436165,
-0.08560478687286377,
0.0006786584272049367,
-0.024816645309329033,
0.010680793784558773,
-0.031505685299634933,
-0.03041333146393299,
-0.02829207293689251,
0.014138314872980118,
0.0656990259885788,
0.021376408636569977,
-0.05812691152095795,
-0.03522428870201111,
0.004076491110026836,
0.014250773936510086,
-0.04648306593298912,
0.023769738152623177,
0.015200929716229439,
-0.002589163603261113,
0.03347943723201752,
0.023427234962582588,
-0.04958583787083626,
0.05976489931344986,
0.03468042612075806,
-0.015934277325868607,
-0.03377337381243706,
0.0500410795211792,
-0.01676974445581436,
0.004775893874466419,
0.025015875697135925,
-0.0026514509227126837,
-0.004643809050321579,
-0.050652340054512024,
-0.024601900950074196,
-0.015924356877803802,
-0.004949587397277355,
-0.004847579635679722,
-0.01862366870045662,
0.011105144396424294,
0.009811784140765667,
0.0055204760283231735,
-0.0019878163002431393,
-0.06103302165865898,
-0.055222101509571075,
-0.011564405634999275,
0.02026994526386261,
-0.021820401772856712,
0.013313337229192257,
0.017460346221923828,
-0.02764669992029667,
-0.000386127270758152,
0.03848659619688988,
-0.005958215333521366,
0.011603898368775845,
0.003410796169191599,
-0.04641823470592499,
-0.01524876058101654,
-0.012639258056879044,
0.0021321538370102644,
0.02838209830224514,
-0.011572346091270447,
-0.03678324446082115,
-0.002767478348687291,
0.0059822495095431805,
0.025855470448732376,
0.008193396963179111,
0.010658365674316883,
-0.05304908752441406,
-0.04871950298547745,
0.00533374585211277,
0.03252587467432022,
0.04126071557402611,
-0.06779008358716965,
0.020915573462843895,
0.011533546261489391,
0.017353905364871025,
-0.013556886464357376,
-0.027477363124489784,
-0.02671024203300476,
-0.03434016555547714,
-0.006345144473016262,
-0.021097050979733467,
-0.04959436133503914,
-0.019521169364452362,
0.011062851175665855,
-0.019888317212462425,
-0.03020382672548294,
0.013227259740233421,
-0.0025373350363224745,
0.01762678101658821,
0.03454727306962013,
0.007494589313864708,
0.013168416917324066,
-0.00017391826258972287,
-0.018230995163321495,
-0.00019572909513954073,
0.01925424300134182,
0.04048118740320206,
0.0023343053180724382,
-0.022723302245140076,
0.052270885556936264,
0.00902860052883625,
0.04665541648864746,
0.0007819830789230764,
0.043451227247714996,
-0.03613428771495819,
-0.03839496895670891,
-0.0044458527117967606,
0.02879156731069088,
-0.016506841406226158,
0.03965028375387192,
-0.03472026064991951,
-0.0037545603699982166,
0.022830480709671974,
0.04068700224161148,
0.009435981512069702,
-0.02784690447151661,
0.037650950253009796,
-0.020044613629579544,
-0.054813697934150696,
-0.0780111700296402,
0.026228705421090126,
0.06194329261779785,
0.02755131945014,
0.011405558325350285,
0.01442964281886816,
-0.054940443485975266,
0.001719032065011561,
-0.03298868238925934,
0.06078239530324936,
0.009490011259913445,
0.026314469054341316,
-0.018337955698370934,
-0.03777996450662613,
0.009738466702401638,
-0.006053395569324493,
-0.06669893860816956,
-0.0520402267575264,
0.04161457344889641,
-0.003825591178610921,
0.03527502715587616,
-0.02136186696588993,
-0.03556458279490471,
0.03933508321642876,
0.038934752345085144,
-0.0230421032756567,
-0.004400474019348621,
-0.01483834907412529,
-0.03267648071050644,
0.025116117671132088,
0.042170535773038864,
0.04151406139135361,
-0.030447576195001602,
0.027664832770824432,
-0.03811588138341904,
0.030404383316636086,
-0.004592672921717167,
0.03188847377896309,
-0.045568570494651794,
-0.023019099608063698,
-0.04146117717027664,
0.029103383421897888,
-0.0018696710467338562,
0.029218235984444618,
-0.04129631444811821,
0.009543104097247124,
0.07379225641489029,
-0.03714580461382866,
-0.017662089318037033,
-0.0053284987807273865,
-0.0182906873524189,
0.03150486201047897
] |
1
L'entrée d'une société dans le périmètre d'un groupe défini à
l'article 223 A du code général des impôts (CGI) nécessite parfois des opérations préparatoires de restructuration du
capital.
Celles-ci peuvent être réalisées selon des modalités destinées à créer des charges financières
au groupe de sociétés.
Afin d'en neutraliser les conséquences fiscales, le sixième alinéa de
l'article 223 B du CGI, enrichi des alinéas 7 à 12, prévoit, dans certaines situations, la réintégration de ces charges au
résultat d'ensemble.
10
Ainsi, lorsque les titres d'une société du groupe ont été achetés auprès de personnes physiques
ou morales qui contrôlent le groupe directement ou indirectement, les charges financières déduites par les sociétés membres de ce groupe sont rapportées au résultat d'ensemble pour une fraction de
leur montant.
Le montant à réintégrer, pour chaque exercice, est le suivant :
Charges financières de l'exercice x
Prix d'acquisition des titres
Montant moyen des dettes du groupe au cours de l'exercice
formule de calcul du montant à réintégrer
20
Pour tenir compte de la part du financement de l'acquisition qui ne crée pas de charges
financières au groupe, il est également prévu que le prix d'acquisition à retenir est réduit du montant des fonds apportés à la société cessionnaire lors d'une augmentation de capital réalisée
simultanément à l'acquisition des titres.
30
Pour les acquisitions de titres réalisées au cours des exercices ouverts avant le
1er janvier 2007, la réintégration est pratiquée l'exercice d'acquisition des titres et les quatorze exercices suivants. Pour les acquisitions de titres réalisées à compter du
1er janvier 2007, la période de réintégration des charges financières prend fin au terme du huitième exercice suivant celui au cours duquel l'acquisition à « soi même » a été réalisée.
40
Par ailleurs, le sixième alinéa de
l'article 223 B du CGI précise que l'augmentation de capital réalisée au profit de la société cessionnaire ne peut être
admise en déduction du prix d'acquisition à retenir pour le calcul des charges financières à réintégrer qu'à la condition que ces fonds soient apportés à la société cessionnaire par une personne autre
qu'une société membre du groupe ou, s'ils sont apportés par une société du groupe, qu'ils ne proviennent pas de crédits consentis par une société non-membre de ce groupe.
50
Le dispositif perdure quand la société rachetée fait l'objet d'une fusion intra-groupe.
Il cesse lorsque la société sort du groupe autrement que par voie de fusion ; il reprend quand
elle rentre à nouveau dans le groupe.
Le dispositif cesse également en cas de perte du contrôle de la société détentrice des titres
de la société acquise.
60
Ce dispositif ne concerne pas :
- les cessions de titres à l'intérieur du groupe ;
- les exercices au cours desquels la société rachetée n'est plus membre du groupe ;
- les cessions de titres acquis par les associés qui contrôlent le groupe (ou des sociétés
contrôlées par ces associés) immédiatement auparavant auprès d'autres personnes, et en vue de rétrocession.
70
La présente section évoque successivement :
- le champ d'application (sous-section 1,
BOI-IS-GPE-20-20-80-10) ;
- la portée du dispositif (sous-section 2,
BOI-IS-GPE-20-20-80-20) ;
- les situations particulières (sous-section 3,
BOI-IS-GPE-20-20-80-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-GPE-20-20-80
|
https://bofip.impots.gouv.fr/bofip/5013-PGP.html/identifiant=BOI-IS-GPE-20-20-80-20160504
|
2016-05-04 00:00:00
|
508ea0b7b97b3fa00594d85bbe6e6abf35f10ea4d9762b3dc74f514d63acd05b
|
[
-0.03809680417180061,
0.005196614656597376,
-0.0096462182700634,
0.07821241021156311,
0.003948766738176346,
-0.038765937089920044,
-0.1133219376206398,
0.005359151866286993,
0.08762148767709732,
0.003938391804695129,
-0.0952594056725502,
0.005169692914932966,
0.011040749028325081,
0.01902945339679718,
-0.020896542817354202,
0.07288632541894913,
0.04321574792265892,
-0.0016738345148041844,
0.020328249782323837,
0.025963526219129562,
0.053572654724121094,
0.08240845799446106,
0.009303344413638115,
0.03832879662513733,
0.024799540638923645,
0.05817178264260292,
0.005454854108393192,
-0.11026327311992645,
0.06507626175880432,
0.030398007482290268,
-0.05435338243842125,
0.010254700668156147,
0.014904076233506203,
0.049015700817108154,
0.033567652106285095,
-0.05199471488595009,
-0.02622847445309162,
0.0414959117770195,
-0.018023649230599403,
0.01316842157393694,
0.0001658632099861279,
-0.017889225855469704,
-0.0016770623624324799,
0.015695413574576378,
0.009217283688485622,
0.02838669717311859,
0.0035546000581234694,
0.06263866275548935,
0.03364843875169754,
0.03785286098718643,
0.01940825581550598,
-0.002940076868981123,
0.07410277426242828,
0.04125876724720001,
-0.02026660367846489,
0.00420630956068635,
-0.10755617171525955,
0.004970917943865061,
0.06026633828878403,
-0.009052813984453678,
-0.03780270367860794,
-0.001503492589108646,
-0.0385931134223938,
-0.028837617486715317,
-0.03502235561609268,
-0.06389745324850082,
-0.0007143305265344679,
-0.04123067110776901,
0.0987372174859047,
0.054770197719335556,
0.0723622590303421,
-0.007719945162534714,
-0.04786837846040726,
0.014333012513816357,
0.01557633001357317,
0.0323411263525486,
-0.06219547241926193,
-0.00610946724191308,
0.06170389801263809,
0.02674936130642891,
-0.05080372840166092,
0.006407149136066437,
0.035110898315906525,
-0.004846998956054449,
-0.040308061987161636,
0.008960146456956863,
0.06757766008377075,
0.04790365323424339,
0.00918628554791212,
-0.012588590383529663,
-0.03291288763284683,
0.10560521483421326,
0.05721550062298775,
0.008102752268314362,
0.012501724064350128,
0.04534503445029259,
-0.0419253408908844,
0.018915673717856407,
0.08265089988708496,
-0.015379833988845348,
0.002090912079438567,
0.02929537743330002,
0.030394399538636208,
-0.0026989998295903206,
0.010432181879878044,
0.0159061998128891,
-0.013658012263476849,
-0.07664287090301514,
-0.020928364247083664,
-0.0029204615857452154,
0.007393646519631147,
0.025798002257943153,
0.024516984820365906,
-0.05349631980061531,
-0.08312812447547913,
0.02174386754631996,
0.0048930831253528595,
0.0008364465902559459,
0.02956586703658104,
0.03831687942147255,
-0.028114326298236847,
-0.04657212272286415,
-0.06572043150663376,
0.02784411981701851,
-0.051626987755298615,
0.034504592418670654,
0.01683725230395794,
-0.045580264180898666,
-0.04246271774172783,
-0.0006159772747196257,
0.02054159715771675,
0.013794060796499252,
-0.036548107862472534,
-0.06062481552362442,
0.011832784861326218,
-0.03783361241221428,
-0.07209913432598114,
0.04925612360239029,
0.005361430812627077,
0.04009629040956497,
0.0080045685172081,
-0.0012529888190329075,
-0.014032470062375069,
0.011122488416731358,
0.0002935654774773866,
0.05849060043692589,
-0.0323743000626564,
-0.05074044317007065,
0.024414924904704094,
0.029402462765574455,
-0.08181720227003098,
0.03154281899333,
0.06481701135635376,
-0.042733319103717804,
0.031019214540719986,
0.0181803610175848,
0.017777355387806892,
0.05581984668970108,
-0.10285665094852448,
-0.022127093747258186,
-0.043377652764320374,
0.011717154644429684,
0.05153233930468559,
-0.03996069356799126,
0.05761267989873886,
-0.02527598850429058,
0.026995155960321426,
0.05679559335112572,
0.05715246871113777,
0.026002168655395508,
-0.00404202938079834,
0.028284287080168724,
0.011391974054276943,
0.013866372406482697,
0.0017967481398954988,
-0.03694884479045868,
-0.017337774857878685,
0.022330665960907936,
-0.03620703145861626,
0.03743678703904152,
0.049954723566770554,
-0.01722598634660244,
-0.040684331208467484,
0.03342999517917633,
0.02140074409544468,
0.033389054238796234,
0.0007355253328569233,
-0.00954702403396368,
-0.03651674464344978,
0.03983594477176666,
-0.010789316147565842,
-0.005893426481634378,
-0.0669936090707779,
0.008262882009148598,
0.0064771450124681,
-0.07554922252893448,
-0.12420843541622162,
0.00584791274741292,
-0.030116897076368332,
0.015652773901820183,
0.05352941155433655,
0.023769596591591835,
-0.0264733973890543,
0.001818762975744903,
-0.1063656136393547,
-0.04256078600883484,
-0.06115182116627693,
0.03171687200665474,
0.03797300159931183,
-0.024554677307605743,
0.008515898138284683,
0.0200249832123518,
0.0195428729057312,
-0.05218461900949478,
-0.0006652568117715418,
-0.043057311326265335,
-0.012566791847348213,
-0.03709934651851654,
0.046511780470609665,
-0.021670985966920853,
0.008121279999613762,
-0.027115557342767715,
-0.08986257016658783,
-0.016916869208216667,
-0.04130792245268822,
0.01847105100750923,
-0.038111574947834015,
0.02709670551121235,
0.005886326543986797,
-0.03884047269821167,
0.018107904121279716,
-0.015169225633144379,
0.05139927566051483,
-0.026369158178567886,
-0.007387938443571329,
-0.011617482639849186,
0.029108138754963875,
0.0000978655371000059,
0.0074244397692382336,
0.018894631415605545,
0.004792282357811928,
-0.008065050467848778,
0.038822922855615616,
-0.012297804467380047,
0.03937643766403198,
0.01843307539820671,
-0.029494408518075943,
-0.004070811904966831,
-0.03243507817387581,
0.032518867403268814,
0.0009000486461445689,
0.05305290222167969,
-0.016138052567839622,
0.0055221314541995525,
0.015294695273041725,
-0.06752678006887436,
0.009928379207849503,
0.014399293810129166,
0.022038288414478302,
0.014286098070442677,
-0.0072952983900904655,
-0.00008609773794887587,
0.04460130259394646,
0.0002953697694465518,
0.004651318304240704,
-0.08789671957492828,
0.06945687532424927,
0.0051672919653356075,
-0.06740262359380722,
-0.014679991640150547,
-0.06293059140443802,
-0.0214510690420866,
-0.04399603232741356,
0.02009190432727337,
-0.042540185153484344,
-0.00844208337366581,
-0.013691941276192665,
-0.04283321648836136,
0.023786421865224838,
0.017897427082061768,
-0.023899033665657043,
0.03014799952507019,
0.016186384484171867,
-0.021959207952022552,
-0.011682060547173023,
0.0017746568191796541,
0.02374926768243313,
-0.027469776570796967,
0.023339832201600075,
0.0010658607352524996,
-0.027595868334174156,
-0.02273036725819111,
-0.03790483623743057,
0.0017997721442952752,
0.04760241135954857,
-0.006802949123084545,
-0.032309286296367645,
0.03898171707987785,
0.003189226845279336,
-0.0014429378788918257,
-0.05249447375535965,
-0.0058335838839411736,
0.013221904635429382,
0.005205417517572641,
-0.030306128785014153,
-0.006296668667346239,
-0.031202388927340508,
-0.017719924449920654,
-0.014530928805470467,
0.021649297326803207,
-0.07501618564128876,
0.007470373529940844,
0.018316956236958504,
-0.046274349093437195,
0.04578718915581703,
0.04823506996035576,
0.027199476957321167,
0.02332501858472824,
-0.07295670360326767,
0.025935320183634758,
0.024832969531416893,
0.057179633527994156,
-0.027232162654399872,
0.045210693031549454,
-0.007363597396761179,
-0.01483058836311102,
-0.012328274548053741,
0.027446450665593147,
0.013193195685744286,
-0.027703331783413887,
-0.039661478251218796,
0.02309711091220379,
0.02823824994266033,
-0.02077961526811123,
0.005298039875924587,
0.05494748800992966,
-0.007023828104138374,
-0.03472346439957619,
0.009624463506042957,
0.025113893672823906,
0.018840475007891655,
-0.03379383310675621,
-0.04034554958343506,
0.043717045336961746,
0.026051286607980728,
0.009763413108885288,
0.04007772356271744,
0.03845473751425743,
0.06692498922348022,
-0.016264356672763824,
0.02639726549386978,
0.04789596050977707,
0.01703649014234543,
0.05190407112240791,
-0.0071305176243186,
0.012572851032018661,
-0.0134324561804533,
-0.04431680962443352,
-0.04634768143296242,
0.04744919016957283,
0.013601400889456272,
-0.042898233979940414,
-0.05854307487607002,
0.017295261844992638,
0.000948871485888958,
-0.027919834479689598,
0.039049264043569565,
-0.03840911388397217,
-0.03271714225411415,
0.05319387465715408,
0.023873303085565567,
0.06782153993844986,
0.052841637283563614,
0.05794139578938484,
-0.021725837141275406,
0.04418089985847473,
-0.025095738470554352,
0.044720929116010666,
-0.008437564596533775,
0.021130912005901337,
0.005756025668233633,
-0.09379491955041885,
0.03798376023769379,
-0.02040071040391922,
0.031107790768146515,
0.012804224155843258,
0.00861768051981926,
-0.01674460805952549,
-0.032709188759326935,
-0.016766076907515526,
0.0001439228217350319,
-0.02496916428208351,
-0.031353265047073364,
0.010913467966020107,
-0.029161719605326653,
-0.003512516152113676,
0.05413857847452164,
0.0007072094595059752,
-0.03629126027226448,
-0.012679937295615673,
-0.009937772527337074,
-0.009545627050101757,
0.0034127230755984783,
-0.017314963042736053,
-0.013985794968903065,
-0.004805080592632294,
-0.022475145757198334,
-0.012633411213755608,
0.0008728053071536124,
-0.014754562638700008,
0.019797351211309433,
0.031749699264764786,
-0.002619206439703703,
0.002406007144600153,
-0.03760151192545891,
0.03227949142456055,
0.01495584286749363,
0.0642152950167656,
0.14277495443820953,
0.03524501621723175,
0.03955225646495819,
0.03789255768060684,
-0.0016422324115410447,
0.00039879465475678444,
-0.0347178652882576,
-0.048705555498600006,
0.02518165484070778,
0.059310127049684525,
-0.025386925786733627,
0.06767861545085907,
-0.004739394877105951,
0.0010915638413280249,
-0.024876851588487625,
0.032809264957904816,
-0.04593202844262123,
-0.013965576887130737,
-0.01680632494390011,
0.05037710815668106,
0.022115277126431465,
0.0009266540291719139,
-0.031229713931679726,
-0.001024294295348227,
-0.007869413122534752,
-0.06539598852396011,
-0.018584540113806725,
0.01345841120928526,
0.02185460925102234,
-0.02263570763170719,
0.048378195613622665,
-0.032292742282152176,
-0.06916625052690506,
0.03904113546013832,
-0.06348957866430283,
-0.010857045650482178,
0.039233721792697906,
-0.014345451258122921,
-0.03356287255883217,
-0.0024205148220062256,
0.03357906639575958,
0.023283807560801506,
0.005571428220719099,
-0.010346178896725178,
-0.01783914305269718,
-0.031164640560746193,
-0.047899749130010605,
-0.013909033499658108,
0.03622432053089142,
0.058732595294713974,
0.053474895656108856,
0.017726419493556023,
0.028012558817863464,
0.019241081550717354,
0.003989763557910919,
-0.07925311475992203,
0.002361532300710678,
0.07957884669303894,
0.033448513597249985,
0.03657966107130051,
-0.000013865212167729624,
-0.014932895079255104,
0.018358418717980385,
0.024312559515237808,
0.02231878973543644,
-0.025511596351861954,
0.026267632842063904,
0.030078843235969543,
0.001389452489092946,
-0.019460104405879974,
0.024701982736587524,
-0.0013336642878130078,
0.06082890182733536,
-0.024402622133493423,
-0.07895862311124802,
0.016521990299224854,
0.00970346201211214,
0.050487782806158066,
-0.005768914241343737,
0.0072172763757407665,
0.027521340176463127,
0.04603571817278862,
-0.019150910899043083,
0.0012388472678139806,
-0.041804008185863495,
0.06254515051841736,
-0.00910957157611847,
-0.0010553804459050298,
0.04358358308672905,
-0.07411514967679977,
0.016854314133524895,
-0.021879512816667557,
-0.05133659392595291,
-0.00787054281681776,
-0.031575869768857956,
-0.00041996731306426227,
-0.026416022330522537,
-0.02953353524208069,
-0.056182343512773514,
-0.015802253037691116,
-0.007867828942835331,
0.014573209919035435,
0.06826198846101761,
0.04197065904736519,
0.024280142039060593,
0.0015233629383146763,
0.054651327431201935,
-0.015192157588899136,
0.02598820999264717,
-0.0015656185569241643,
0.05966706573963165,
-0.013166177086532116,
0.0001335098349954933,
0.03338900953531265,
0.03735487163066864,
-0.00016394699923694134,
0.007979496382176876,
-0.06280624866485596,
0.017101116478443146,
0.049324799329042435,
0.02239711582660675,
0.036027003079652786,
-0.032366905361413956,
0.024517260491847992,
-0.021942121908068657,
-0.007455592043697834,
-0.01464492455124855,
0.038754887878894806,
0.053469669073820114,
-0.023985302075743675,
-0.029989421367645264,
-0.027917906641960144,
0.014629303477704525,
0.05648459494113922,
0.03863174840807915,
0.042729176580905914,
-0.030354991555213928,
-0.0013817467261105776,
0.05816780775785446,
-0.060743775218725204,
-0.03510099649429321,
0.038365438580513,
-0.009846849367022514,
-0.0038754818961024284,
0.013352546840906143,
0.06668682396411896,
0.0005092935170978308,
-0.005565262865275145,
-0.004341650288552046,
0.009708820842206478,
0.038615159690380096,
0.007307663094252348,
0.05704094097018242,
0.0473102331161499,
-0.0023969251196831465,
-0.013604612089693546,
-0.042001236230134964,
-0.0018164385110139847,
-0.03387640416622162,
-0.05845445767045021,
-0.05009572580456734,
0.011517655104398727,
-0.030710022896528244,
0.026493825018405914,
-0.029127756133675575,
0.02132279798388481,
-0.011125650256872177,
0.018574854359030724,
0.014057574793696404,
0.04152189567685127,
0.0075766947120428085,
-0.01135380007326603,
-0.06906544417142868,
0.02391093783080578,
-0.007184949703514576,
0.001146457507275045,
0.03051142580807209,
0.03255540132522583,
-0.0023170416243374348,
-0.029346872121095657,
-0.01809840090572834,
0.010028605349361897,
0.013994382694363594,
-0.02985268644988537,
0.006635560654103756,
0.0016380046727135777,
0.03363217040896416,
0.0490126870572567,
0.014376020058989525,
-0.015281631611287594,
-0.042420290410518646,
-0.01964365690946579,
0.0026698492001742125,
-0.012569941580295563,
0.0018723232205957174,
0.011711194179952145,
-0.02899397537112236,
0.020281150937080383,
0.005824450869113207,
-0.06208941340446472,
-0.07173983752727509,
-0.00590448547154665,
-0.049190644174814224,
0.03197210654616356,
-0.03929774463176727,
-0.00348673015832901,
-0.0447087399661541,
-0.009453952312469482,
0.007102994713932276,
-0.019671350717544556,
-0.06650849431753159,
-0.036226119846105576,
-0.006934172473847866,
-0.0005669834790751338,
0.019101394340395927,
-0.04335790127515793,
0.04259219393134117,
-0.00531427375972271,
0.0001777584693627432,
-0.017576118931174278,
-0.018791861832141876,
0.0134002435952425,
-0.04229056462645531,
0.054962094873189926,
-0.027973556891083717,
-0.007020130753517151,
-0.0022153942845761776,
-0.035585321485996246,
0.021351022645831108,
-0.03586446866393089,
0.005188579671084881,
0.007821805775165558,
0.01009462121874094,
0.01346972119063139,
0.027618275955319405,
-0.0008185390033759177,
0.01886700838804245,
0.012866945937275887,
-0.0486738458275795,
-0.0018072561360895634,
0.018597111105918884,
0.07829111814498901,
0.01669413037598133,
-0.03442750126123428,
0.018620116636157036,
-0.014228567481040955,
-0.046171218156814575,
0.02516026794910431,
0.0009324573911726475,
0.02715246006846428,
0.015914108604192734,
0.03905455023050308,
0.03187504783272743,
-0.026316484436392784,
0.010693172924220562,
-0.05883999541401863,
-0.060786738991737366,
0.007794450968503952,
0.03161318600177765,
-0.016189413145184517,
-0.034695301204919815,
-0.01695326901972294,
0.019757742062211037,
-0.01647520251572132,
-0.0670020654797554,
0.028746839612722397,
0.02605137974023819,
-0.05555705726146698,
-0.021954072639346123,
0.006073730066418648,
0.03411214426159859,
0.0026289671659469604,
0.015458185225725174,
-0.02669290080666542,
0.0275550726801157,
0.011552324518561363,
0.023749230429530144,
-0.000021892534277867526,
0.03821704909205437,
-0.002261648653075099,
-0.010192147456109524,
0.027092715725302696,
0.051820266991853714,
-0.036703430116176605,
-0.0832715854048729,
0.0442374087870121,
0.0024642343632876873,
-0.009163093753159046,
0.007718078792095184,
-0.023955171927809715,
0.017179274931550026,
0.024892453104257584,
0.05764884501695633,
-0.030181001871824265,
0.009338983334600925,
0.033888332545757294,
-0.004490829072892666,
-0.03810916841030121,
-0.051964983344078064,
0.04530356079339981,
0.028088459745049477,
0.05708746612071991,
-0.030530055984854698,
0.02640995942056179,
-0.0291111022233963,
0.013713942840695381,
-0.020479802042245865,
0.020339693874120712,
0.00971118826419115,
0.01497755665332079,
0.009775715880095959,
0.03438655287027359,
-0.011625763028860092,
0.04459010437130928,
0.016445009037852287,
-0.004295391961932182,
0.02691672369837761,
0.005522339604794979,
0.04050688445568085,
-0.03609186038374901,
-0.03057931549847126,
-0.019022226333618164,
0.03890190273523331,
-0.014681736007332802,
-0.025487586855888367,
-0.033450037240982056,
-0.027015816420316696,
0.014945370145142078,
0.056822195649147034,
0.007650796324014664,
-0.047348443418741226,
0.03480665385723114,
-0.05095698684453964,
0.007824505679309368,
-0.014284566976130009,
0.0212144423276186,
-0.015879226848483086,
0.039367251098155975,
-0.023285597562789917,
0.009854859672486782,
-0.02782190591096878,
0.022054867818951607,
0.06378353387117386,
-0.021840404719114304,
-0.03164214640855789,
-0.009438485838472843,
-0.01852002739906311,
-0.09507530927658081,
0.007355696987360716,
0.03321824222803116
] |
1
La lutte contre la fraude et l'évasion fiscales internationales s'appuie, pour
établir ou recouvrer l'impôt, sur la mise en place d'une coopération entre États, notamment par la voie de l'échange de renseignements en matière fiscale et de contrôles coordonnés réalisés en
collaboration avec des administrations fiscales étrangères.
À ce titre, au plan bilatéral, les conventions fiscales conclues par la France
(BOI-ANNX-000306) prévoient des clauses d’échange de renseignements et d’assistance au recouvrement qui s’inspirent largement des articles 26 et 27 du
modèle de convention fiscale de l'Organisation de
coopération et de développement économiques (OCDE) concernant le revenu et la fortune. De plus, la France a conclu des accords d'échange de renseignements inspirés du
modèle d'accord sur l'échange de renseignements en matière fiscale élaboré par
l’OCDE en 2002. Elle est également partie à la convention multilatérale concernant l'assistance administrative en matière fiscale élaborée par l'OCDE et le Conseil de l'Europe
(BOI-ANNX-000307).
Au niveau européen, la France échange des renseignements dans le cadre :
- de la
Directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le
domaine fiscal et abrogeant la directive 77/799/CEE et ses modifications successives ;
- du
Règlement 904/2010/UE du Conseil du 7 octobre 2010 concernant la coopération administrative et la lutte
contre la fraude dans le domaine de la taxe sur la valeur ajoutée ;
- de la
Directive 2010/24/UE du Conseil du 16 mars 2010 relative à l’assistance mutuelle relative au
recouvrement de taxes, impôts, droits et autres mesures (BOI-INT-DG-10).
10
Cet échange de renseignements peut s'effectuer de trois façons :
- sur demande, dans le cadre d'un cas précis, après avoir
utilisé préalablement les renseignements disponibles au travers des procédures fiscales internes ;
- automatiquement, lorsque des renseignements sont transmis
systématiquement à l'autre État, par exemple sur certaines catégories de revenus ayant leur source dans un État et encaissés dans l'autre État contractant ;
Remarque : Pour des commentaires plus détaillés sur les échanges automatiques
de renseignements, se référer au BOI-INT-AEA en ce qui concerne ceux relatifs aux comptes financiers.
- spontanément, lorsqu'un État prend l'initiative de
communiquer un renseignement qui pourrait s'avérer utile pour l'autre État contractant.
Ces trois méthodes peuvent être combinées et les États sont libres de
déterminer d'autres techniques de renseignements pertinentes, telles que des contrôles fiscaux simultanés, des contrôles fiscaux à l'étranger ou des échanges de renseignements portant sur l'ensemble
d'un secteur d'activité économique.
20
Le présent chapitre a pour objet de présenter les règles relatives à l'échange
de renseignements sur demande et à l'assistance au recouvrement dans le cadre des clauses conventionnelles proposées par le modèle de convention fiscale de l'OCDE.
I. L'échange de renseignements sur demande
A. Champ d'application
L'article relatif à l'échange de renseignements a pour objet de mettre en place
un cadre de coopération entre les administrations fiscales des deux États contractants.
30
Les autorités compétentes des États contractants doivent échanger les
renseignements « vraisemblablement pertinents » pour appliquer correctement les dispositions de la Convention et celles de la législation interne des États.
Le respect du principe de « pertinence vraisemblable » a pour but d'assurer un
échange de renseignements en matière fiscale qui soit le plus large possible tout en indiquant clairement qu'il n'est pas loisible aux États contractants d'aller « à la pêche aux renseignements » ou
de demander des renseignements dont il est peu probable qu'ils soient pertinents pour élucider les affaires fiscales d'un contribuable déterminé.
Une information est considérée comme étant vraisemblablement pertinente s'il existe, au moment
où la demande est formulée, une possibilité raisonnable que les renseignements demandés se révéleront pertinents. Il est indifférent que les renseignements, une fois fournis, se révèlent pertinents ou
non.
B. Modalités d'utilisation des renseignements
40
Les échanges de renseignements doivent respecter le principe de
confidentialité. Chaque État contractant doit en effet être assuré que l’autre État contractant considérera comme confidentiels les renseignements qu’il aura reçus du fait de leur coopération. Les
renseignements communiqués ne doivent être transmis qu’aux personnes et autorités concernées par ou chargées de l’établissement ou du recouvrement de l’impôt.
Cette règle de confidentialité s'applique tant à la demande d’assistance
elle-même qu’aux éléments transmis en réponse à une telle demande. Il est toutefois possible de divulguer des informations contenues dans la demande, dès lors qu’elles sont nécessaires pour
l'obtention des renseignements demandés.
Les informations reçues d'un autre État peuvent, avec l'accord écrit de cet
État, être utilisées à des fins autres que fiscales si cela est autorisé par les dispositions d'échange de renseignements en vigueur entre la France et l'autre État.
50
Le sujet relatif à la communication au contribuable des renseignements obtenus
de l'autorité fiscale étrangère est commenté dans la série contrôle fiscal (CF) (BOI-CF-PGR-10-60).
60
L'incidence d'une demande d'assistance administrative sur la procédure de
contrôle engagée à l'égard d'un contribuable, notamment au regard du délai de reprise, est étudiée dans la série CF (BOI-CF-PGR-10-60).
C. Limites et obligations
70
Certaines limitations à l’échange de renseignements sont posées au profit de
l’État sollicité pour fournir les informations demandées (État requis). Ainsi, lorsqu’il communique des renseignements à l’État demandant les renseignements (État requérant), l'État requis n’est pas
tenu d’aller au-delà des limites prescrites par sa législation interne et par sa pratique administrative. De même, un État requis n’a pas l’obligation de fournir à l'État requérant des informations
qui révéleraient un secret commercial ou industriel.
80
L’État requis est soumis à l’obligation d’échanger des renseignements, y
compris dans les cas où il n’a pas besoin des renseignements demandés pour l’application de sa propre législation fiscale.
90
Enfin, les États contractants n'ont pas le droit de refuser d’échanger des
renseignements au motif que ces derniers seraient détenus par des banques ou autres établissements financiers, ou encore par des mandataires, agents et fiduciaires.
II. L'assistance au recouvrement
110
L'assistance au recouvrement constitue un moyen efficace pour lutter contre
l'évasion et la fraude fiscales internationales, notamment dans l'hypothèse où un contribuable a cherché à organiser son insolvabilité. En effet, les autorités fiscales d'un État ne sont pas
habilitées à engager une action en recouvrement des impôts à l'extérieur de leurs frontières.
Cette assistance peut se fonder sur différents instruments juridiques tels que
:
- des conventions fiscales bilatérales ;
- des conventions bilatérales sur l'assistance mutuelle au recouvrement des
créances fiscales ;
- des conventions multilatérales conçues spécialement pour assurer une
assistance administrative en matière fiscale, telle la convention concernant l'assistance administrative mutuelle en matière fiscale précitée ;
- au sein de l'Union européenne, des directives spécifiques à l'assistance
mutuelle en matière de recouvrement des créances fiscales, telle la Directive 2010/24/UE du Conseil du
16 mars 2010 relative à l’assistance mutuelle relative au recouvrement de taxes, impôts, droits et autres mesures.
A. Champ d'application
120
La notion de « créance fiscale » désigne en principe « une somme due au titre
d'impôts couverts par la convention ainsi que les intérêts, les pénalités administratives correspondantes et les coûts de recouvrement ou de conservation liés à ces sommes ».
La clause n'est en principe pas limitée aux personnes visées par la
convention.
130
A la demande de l'État requérant, l'État requis procède au recouvrement des
créances fiscales du premier État comme s'il s'agissait de ses propres créances fiscales.
Ainsi, les actions en recouvrement sont diligentées conformément aux lois de
l'État requis nonobstant le fait que la créance ne soit pas née dans ce dernier.
En revanche, les questions portant sur l'existence de la créance et/ou de
l'instrument permettant son recouvrement (titre exécutoire) demeurent exclusivement régies par la législation de l'État requérant. Par conséquent, les actions intentées contre l'existence, la validité
ou les montants de la créance doivent être intentées devant les tribunaux ou organes administratifs de l'État requérant.
Un État peut demander à un autre État d'adopter des mesures conservatoires même si la créance
est contestée ou si le titre exécutoire n’a pas encore été émis.
B. Obligations et garanties
140
Plusieurs conditions doivent être remplies avant qu'une demande d'assistance
au recouvrement puisse être formulée :
- la créance ne doit pas être prescrite en vertu de la législation de l'État
requérant et ;
- la créance doit être exigible.
Les États peuvent cependant prévoir une clause permettant de mettre en œuvre
l'assistance au recouvrement même lorsque l’exigibilité de la créance est suspendue.
150
Les règles relatives aux modalités du délai de prescription de l'action en
recouvrement sont exclusivement régies par la législation de l'État requérant, l'État requis fournissant une assistance pour le recouvrement d'une créance qui a pris naissance dans le système
juridique de l'État requérant, lequel régit sa création et son extinction.
160
Si les conditions qui étaient réunies au moment où une demande d'assistance au
recouvrement (ou de mesures conservatoires) a été faite cessent de s'appliquer, l'État requérant a l'obligation d'en informer l'État requis par notification. Ce dernier peut alors demander la
suspension de la demande (jusqu'à information de l'État requérant que les conditions de la demande sont à nouveau réunies) ou son retrait pur et simple.
170
Cette obligation d'assurer le recouvrement d'une créance fiscale à la demande
de l'autre État peut être levée dans certaines situations.
Ainsi, l’État qui reçoit une demande d'assistance au recouvrement peut refuser
d'apporter son assistance si celle-ci l'oblige à :
- prendre des mesures administratives dérogeant à sa législation et à sa
pratique administrative ou à celles de l'autre État contractant (principe de réciprocité sous-jacent) ;
- prendre des mesures contraires à l'ordre public (caractère confiscatoire de
l'imposition de l’État requérant, par exemple) ;
- prêter assistance si l'autre État contractant n'a pas pris toutes les
mesures raisonnables de recouvrement ou de conservation, selon les cas, qui sont disponibles en vertu de sa législation ou de sa pratique administrative ;
- prêter assistance dans les cas où la charge administrative qui en résulte
pour cet État est nettement disproportionnée par rapport aux avantages qui peuvent en être tirés par l'autre État contractant.
180
Les règles de confidentialité prévues en matière d'échange de renseignements
(I-B § 40 et suivants) s'appliquent également à l'échange de renseignements afin de mettre en œuvre l'assistance au recouvrement. Ainsi, tout renseignement qu'il soit contenu dans la
demande ou fourni dans la réponse est confidentiel et ne peut être communiqué qu'aux personnes ou autorités chargées de l’établissement, de la perception et du recouvrement.
C. Formes de l'assistance au recouvrement
190
La forme que peut prendre l'assistance au recouvrement des créances fiscales n'est pas fixée.
Sans préjudice de la possibilité de recourir à l’assistance, les États peuvent mettre en place des protocoles d'accord en déclinant les modalités opérationnelles de recours à l’assistance dans le
respect des accords bilatéraux ou multilatéraux ratifiés par les États.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-DG-20-60
|
https://bofip.impots.gouv.fr/bofip/5333-PGP.html/identifiant=BOI-INT-DG-20-60-20190621
|
2019-06-21 00:00:00
|
4939cce87f906faecb62223b17ba427f95cf2fd38e4a3babadd2f3f1b4d5327b
|
[
-0.017658645287156105,
0.022686533629894257,
-0.044707078486680984,
0.012599998153746128,
-0.004597526043653488,
-0.015075773000717163,
-0.03705191984772682,
-0.036943044513463974,
0.03094738908112049,
-0.06662658601999283,
-0.0032290718518197536,
0.029124990105628967,
0.0027356878854334354,
0.047736089676618576,
-0.06362425535917282,
0.13458159565925598,
0.06395932286977768,
0.03758727014064789,
-0.020121337845921516,
0.02875417284667492,
-0.010689976625144482,
0.038730986416339874,
0.010447447188198566,
-0.003585587255656719,
0.007316699717193842,
0.04772934690117836,
0.049492768943309784,
-0.13318215310573578,
-0.05216680467128754,
0.024161743000149727,
-0.06590533256530762,
-0.012848091311752796,
-0.024445977061986923,
0.08061075210571289,
0.005227962974458933,
-0.02369348332285881,
-0.024627428501844406,
0.060616593807935715,
-0.023309625685214996,
0.01895054243505001,
0.028677530586719513,
-0.03213409706950188,
-0.00772987212985754,
0.018870947882533073,
0.04019854590296745,
-0.003985365852713585,
-0.0404699482023716,
0.001828148029744625,
0.011323047801852226,
-0.004345991648733616,
-0.03392168879508972,
0.055021848529577255,
0.01813792623579502,
0.04009785130620003,
-0.004015684127807617,
0.018652867525815964,
-0.07866374403238297,
0.0018641563365235925,
0.07561450451612473,
-0.05505127087235451,
-0.011564770713448524,
-0.0029051892925053835,
0.0044985366985201836,
0.016400793567299843,
-0.06502485275268555,
-0.04545610398054123,
0.026346638798713684,
-0.009965729899704456,
0.11765246838331223,
0.019272053614258766,
0.00937672983855009,
0.08811422437429428,
-0.02066924050450325,
0.004624605178833008,
0.001548389089293778,
0.08381485939025879,
-0.05464277043938637,
-0.015782328322529793,
-0.0143201919272542,
0.03131056949496269,
0.010104713030159473,
-0.053528618067502975,
-0.003685266710817814,
0.005481690634042025,
-0.03592352569103241,
-0.07388176023960114,
0.06166669726371765,
-0.029506521299481392,
-0.0516030415892601,
0.0346059650182724,
0.09347662329673767,
0.04432215914130211,
-0.04236958548426628,
0.007495575118809938,
-0.01076812669634819,
0.04499218985438347,
-0.053842104971408844,
0.020002266392111778,
0.06990135461091995,
-0.025028426200151443,
0.021551180630922318,
-0.03080849163234234,
0.006988216657191515,
-0.021427184343338013,
0.004234608728438616,
-0.0565171018242836,
-0.005908103194087744,
-0.045452408492565155,
-0.06780368089675903,
-0.020223284140229225,
-0.022444268688559532,
-0.06003567576408386,
-0.00191682914737612,
0.022240350022912025,
-0.0034007008653134108,
0.024923555552959442,
0.11061232537031174,
0.04803365841507912,
-0.011875305324792862,
0.09793873876333237,
-0.019853992387652397,
0.007967984303832054,
0.022520430386066437,
-0.00028512298013083637,
-0.04349835589528084,
-0.031053245067596436,
-0.002465677447617054,
0.024666165933012962,
-0.03337543457746506,
-0.05428749695420265,
0.06891342997550964,
-0.0822567567229271,
-0.02377896197140217,
-0.013657390139997005,
-0.028400849550962448,
-0.013806176371872425,
0.013084583915770054,
0.10802192240953445,
0.018387876451015472,
-0.05081292986869812,
-0.07872515171766281,
0.01430285070091486,
-0.006489864084869623,
0.0279106255620718,
0.007388536352664232,
-0.0456685945391655,
-0.019715452566742897,
-0.11390335857868195,
0.046847663819789886,
0.008011001162230968,
-0.023187823593616486,
0.02041694149374962,
0.023751530796289444,
-0.01875864714384079,
0.027814289554953575,
-0.00031460050377063453,
-0.03920814394950867,
0.014104609377682209,
-0.01871725730597973,
-0.04440221190452576,
0.03444809839129448,
0.012941150926053524,
0.0006079922313801944,
0.01981120929121971,
0.0013246590970084071,
-0.055078472942113876,
0.046733058989048004,
0.013116353191435337,
0.025184139609336853,
-0.001202804152853787,
-0.05149928852915764,
0.024586912244558334,
0.020963579416275024,
-0.016619518399238586,
-0.018625052645802498,
-0.008617326617240906,
0.01776103489100933,
0.05317819491028786,
-0.0656110867857933,
0.050711967051029205,
-0.010671120136976242,
-0.06127539277076721,
0.026705823838710785,
-0.05358433350920677,
-0.02260986529290676,
-0.029461635276675224,
0.0034028359223157167,
-0.08334828913211823,
-0.001043766038492322,
-0.026472479104995728,
-0.02158667892217636,
-0.0241035595536232,
-0.05344947800040245,
0.007456330582499504,
-0.02252436801791191,
-0.007060484495013952,
-0.033160705119371414,
0.06331312656402588,
-0.009432909078896046,
-0.008608756586909294,
-0.012612064369022846,
0.031295809894800186,
-0.014356257393956184,
0.03640565276145935,
-0.023916956037282944,
-0.013115707784891129,
0.03887911140918732,
0.0022208197042346,
-0.01549352053552866,
-0.04517538473010063,
0.08871757984161377,
0.00510370684787631,
-0.02245098352432251,
0.015453736297786236,
-0.06054723635315895,
-0.062476154416799545,
0.014324575662612915,
-0.0053774528205394745,
0.051357053220272064,
-0.007802694104611874,
-0.01248823944479227,
-0.04088157042860985,
-0.009193356148898602,
-0.0393647626042366,
-0.01306968554854393,
0.010173374786973,
-0.02517000585794449,
0.03127426281571388,
-0.0019074698211625218,
-0.0262127872556448,
0.02373967505991459,
0.017711160704493523,
-0.0001620722032384947,
0.06495833396911621,
0.02637486532330513,
-0.009269117377698421,
-0.04204177483916283,
0.018474005162715912,
-0.06764505058526993,
0.03680811822414398,
0.043511684983968735,
-0.006078365258872509,
0.019763601943850517,
0.003831312293186784,
0.00609014043584466,
0.062362316995859146,
0.021825870499014854,
-0.05528873950242996,
-0.008848179131746292,
0.033180542290210724,
-0.013303399085998535,
0.05113974213600159,
-0.03543020412325859,
0.008963441476225853,
-0.013857180252671242,
-0.014570120722055435,
0.02511800453066826,
-0.005145428702235222,
-0.04144004359841347,
0.03898528218269348,
-0.04539092257618904,
-0.020721713081002235,
0.016369028016924858,
-0.06208445504307747,
0.022350287064909935,
-0.10235263407230377,
0.05045784264802933,
-0.023075487464666367,
0.03577655181288719,
0.003245876170694828,
-0.03008255548775196,
0.034414295107126236,
0.003163064131513238,
0.07026702910661697,
0.0030300866346806288,
-0.05014331638813019,
-0.030903372913599014,
0.014969859272241592,
0.0317317359149456,
0.0008439456578344107,
0.004025637172162533,
-0.026738552376627922,
-0.03248434513807297,
-0.004716221708804369,
-0.03667899966239929,
0.02969028241932392,
0.034344930201768875,
-0.030994603410363197,
-0.007105295080691576,
0.026100773364305496,
-0.033765390515327454,
-0.037817709147930145,
0.030614664778113365,
0.012323384173214436,
0.004319190047681332,
-0.06004461646080017,
-0.04636489227414131,
0.05211678519845009,
0.03988269343972206,
0.011753031052649021,
0.0011624780017882586,
0.004315570928156376,
-0.052288126200437546,
-0.01916269026696682,
-0.047112490981817245,
-0.029323795810341835,
-0.0064358701929450035,
-0.015755431726574898,
-0.01136082038283348,
-0.0005525352898985147,
-0.005731226876378059,
0.019877783954143524,
0.0009640793432481587,
-0.042282529175281525,
0.01636897772550583,
-0.023373644798994064,
-0.026718152686953545,
-0.01116123702377081,
-0.014665154740214348,
-0.037573546171188354,
0.007836743257939816,
0.07579855620861053,
0.008242808282375336,
0.037887297570705414,
0.017856862396001816,
-0.014826014637947083,
0.06846486032009125,
0.031165307387709618,
-0.03850735351443291,
-0.008028724230825901,
0.027887383475899696,
0.004494736902415752,
0.0036323266103863716,
-0.05940084531903267,
0.020178792998194695,
-0.025099456310272217,
0.10836517810821533,
-0.007152840960770845,
0.04700593650341034,
0.04797535389661789,
0.04476870968937874,
0.04107144847512245,
-0.07241694629192352,
-0.001126419403590262,
0.01707133650779724,
-0.05635709688067436,
0.018057875335216522,
0.06457074731588364,
0.04748300090432167,
-0.0068615456111729145,
-0.017839401960372925,
-0.023920482024550438,
0.02139444276690483,
0.026345450431108475,
-0.013808665797114372,
-0.06003439426422119,
0.007949072867631912,
-0.0002810503647197038,
-0.022415082901716232,
0.0648173913359642,
0.03762577101588249,
0.00892485212534666,
0.00968161877244711,
0.05033257603645325,
0.056154996156692505,
-0.004330047406256199,
0.009457149542868137,
-0.01374021265655756,
-0.011179915629327297,
-0.00942640844732523,
-0.028868164867162704,
0.03583595156669617,
0.0005375777254812419,
0.002377188066020608,
-0.05955495312809944,
-0.04165496677160263,
-0.014211109839379787,
0.05368075519800186,
0.008330064825713634,
-0.005114946514368057,
0.006344923749566078,
-0.038958191871643066,
0.082089364528656,
-0.008607628755271435,
0.042678412050008774,
-0.0011031924514099956,
-0.004279762506484985,
-0.01587819866836071,
0.01879878155887127,
0.03021227940917015,
-0.008479938842356205,
-0.01931556686758995,
-0.014654182828962803,
0.021854180842638016,
0.014501431956887245,
0.004786474630236626,
0.017488304525613785,
0.06728517264127731,
-0.021385325118899345,
0.05345282703638077,
0.03731708228588104,
0.015089445747435093,
0.035571079701185226,
-0.003846607403829694,
0.014810889028012753,
-0.019197752699255943,
0.024167748168110847,
-0.030274180695414543,
0.009289730340242386,
0.000033264299418078735,
0.04536128044128418,
0.013330533169209957,
0.03419055789709091,
-0.0475308783352375,
0.0370962955057621,
0.03321461379528046,
0.015320630744099617,
0.0659826397895813,
0.14058943092823029,
0.005304198712110519,
0.011019023135304451,
0.004454390611499548,
0.05125356838107109,
-0.018767574802041054,
-0.02811218611896038,
-0.028039246797561646,
-0.012993107549846172,
0.09468799829483032,
-0.019224874675273895,
0.08262427896261215,
-0.040180426090955734,
-0.007699504494667053,
-0.02501145377755165,
-0.000584836641792208,
-0.08263065665960312,
0.03765244781970978,
-0.012649071402847767,
-0.04984066262841225,
0.020300520583987236,
0.023132428526878357,
-0.01775178872048855,
0.026661312207579613,
0.0029556488152593374,
-0.06771764904260635,
-0.037466492503881454,
0.0024295097682625055,
0.005583863705396652,
0.018590740859508514,
0.0034373595844954252,
0.052333954721689224,
-0.014544396661221981,
-0.027919352054595947,
-0.06325247883796692,
0.025559747591614723,
0.03521793335676193,
0.01732742227613926,
-0.02914704941213131,
-0.005361673887819052,
0.021417662501335144,
0.04640774428844452,
0.012413796037435532,
0.03114519827067852,
-0.052754957228899,
-0.0064089191146194935,
0.02074049785733223,
0.001135510508902371,
-0.0012201511999592185,
0.03889147564768791,
0.021000070497393608,
0.016101159155368805,
-0.002456026617437601,
-0.0103432796895504,
0.008033259771764278,
0.0038017944898456335,
-0.04048817977309227,
0.020953355357050896,
0.03255889192223549,
0.007471704855561256,
-0.013127872720360756,
0.016740066930651665,
-0.012188784778118134,
0.004997063893824816,
-0.010038991458714008,
0.005891750566661358,
0.03590939939022064,
0.014633974060416222,
-0.023579435423016548,
-0.05878491327166557,
0.004167236853390932,
0.012202052399516106,
-0.015702631324529648,
0.034944020211696625,
0.007403219118714333,
-0.02727457322180271,
0.03961651399731636,
0.040716856718063354,
-0.016310399398207664,
0.030620034784078598,
0.04534211382269859,
0.026888100430369377,
-0.06551581621170044,
-0.05384112149477005,
0.022079896181821823,
-0.0019631932955235243,
-0.01857047900557518,
-0.013555831275880337,
0.016754116863012314,
-0.038496166467666626,
0.053116634488105774,
-0.008289569057524204,
-0.03228524699807167,
-0.008485735394060612,
-0.015473025850951672,
-0.018543632701039314,
0.004385573323816061,
-0.013111229054629803,
-0.048682983964681625,
-0.029722660779953003,
-0.06161866709589958,
0.010822918266057968,
0.02460561692714691,
-0.0038562482222914696,
-0.08236978203058243,
-0.01128449197858572,
0.002913470147177577,
-0.0450475737452507,
0.0007789747905917466,
-0.0013976561604067683,
0.012305117212235928,
-0.01148140337318182,
0.020171109586954117,
-0.00606546038761735,
0.03378717228770256,
0.0359056331217289,
-0.005391479469835758,
0.04524068534374237,
0.02955934964120388,
0.06016797572374344,
0.008319498971104622,
-0.024614403024315834,
-0.03589823469519615,
-0.01897447742521763,
0.028112439438700676,
-0.014482700265944004,
-0.020974062383174896,
-0.028464414179325104,
0.012956960126757622,
-0.06628496944904327,
-0.01936257630586624,
0.018147742375731468,
0.0769059956073761,
0.065964475274086,
0.029447149485349655,
0.03484053909778595,
-0.005717266816645861,
-0.035697177052497864,
0.028561191633343697,
-0.01041887141764164,
0.025823447853326797,
0.05804707109928131,
-0.011601944454014301,
0.019134098663926125,
0.008095009252429008,
0.06714384257793427,
0.08155281841754913,
-0.02800040692090988,
0.004708330612629652,
0.0696752518415451,
0.023996390402317047,
0.0062558334320783615,
-0.006127676460891962,
0.02326788194477558,
-0.06770347058773041,
0.0036326285917311907,
-0.016958417370915413,
0.005026972386986017,
-0.015021850354969501,
-0.05651003122329712,
-0.024345338344573975,
0.04318562150001526,
-0.050617579370737076,
-0.008383571170270443,
-0.009423382580280304,
-0.0006996975280344486,
-0.034538015723228455,
-0.0014600766589865088,
0.03230573982000351,
0.013151537626981735,
-0.013385910540819168,
0.0000776191518525593,
-0.006487926002591848,
0.01840660534799099,
0.023492734879255295,
-0.030062561854720116,
0.004986825864762068,
-0.01216912642121315,
0.01654297485947609,
0.006886467803269625,
-0.019961204379796982,
0.024146031588315964,
0.001768687623552978,
-0.03068513609468937,
0.0589953288435936,
0.010753127746284008,
-0.04376419633626938,
0.056625254452228546,
0.0393645353615284,
-0.05215075984597206,
-0.03816474601626396,
-0.016679421067237854,
-0.04501045122742653,
0.018962910398840904,
0.0000710149179212749,
0.03023666702210903,
-0.006088020280003548,
-0.0019273775396868587,
0.009993443265557289,
-0.039628248661756516,
0.009419417940080166,
-0.013363346457481384,
-0.025171415880322456,
0.05227581784129143,
0.02472948282957077,
-0.018409237265586853,
-0.0004452952998690307,
-0.004978281911462545,
-0.04698561877012253,
-0.03208491951227188,
-0.0356011837720871,
-0.015987908467650414,
-0.008729643188416958,
-0.027961311861872673,
0.013682960532605648,
0.0007745346520096064,
0.009674398228526115,
0.016130417585372925,
-0.05567016452550888,
0.010176281444728374,
0.021345891058444977,
-0.01949276030063629,
0.002148787025362253,
0.02078736573457718,
0.06623879075050354,
-0.011334636248648167,
0.028902998194098473,
0.008180869743227959,
-0.00652415631338954,
0.06463328748941422,
-0.028158025816082954,
0.004539401736110449,
0.04239521920681,
-0.02498500421643257,
0.026928633451461792,
-0.0027671593707054853,
0.011626594699919224,
-0.01868799701333046,
-0.0011691577965393662,
0.0026653821114450693,
0.02628183178603649,
0.06855259835720062,
0.029203688725829124,
-0.030773503705859184,
0.06549113243818283,
-0.018562978133559227,
-0.04543953016400337,
0.03015728108584881,
0.03262978047132492,
0.02460280805826187,
0.05021662637591362,
0.03835628181695938,
-0.0006975621217861772,
-0.015471890568733215,
-0.0351935476064682,
-0.02482343092560768,
-0.016850847750902176,
-0.018186286091804504,
-0.006340204272419214,
-0.0721525028347969,
-0.007456628605723381,
-0.037256378680467606,
0.0045339735224843025,
-0.002804391784593463,
0.005986579228192568,
0.02445967122912407,
-0.01426808163523674,
-0.053616419434547424,
0.046979114413261414,
-0.027644062414765358,
0.022829875349998474,
-0.0145682692527771,
-0.007026097737252712,
0.007244869135320187,
0.05285874009132385,
0.010975860059261322,
0.031115157529711723,
-0.011923239566385746,
0.02095157280564308,
0.041304927319288254,
-0.016933748498558998,
-0.01617547869682312,
0.01653829775750637,
0.013289984315633774,
0.004666739609092474,
0.08234263956546783,
-0.054286397993564606,
-0.03309845179319382,
0.012204591184854507,
0.0007392506231553853,
-0.013886235654354095,
0.05970015749335289,
0.021580489352345467,
0.02341841347515583,
0.031144890934228897,
0.05115516856312752,
-0.02312356047332287,
-0.01920250989496708,
-0.04970106482505798,
0.012531820684671402,
-0.04670979827642441,
0.054403480142354965,
-0.03585289791226387,
0.03678403049707413,
-0.028475189581513405,
0.010479346849024296,
-0.037791673094034195,
0.025981653481721878,
0.00039543810999020934,
0.0003550179535523057,
0.0050534396432340145,
-0.040831755846738815,
0.06419594585895538,
-0.02008136548101902,
-0.007510981988161802,
-0.004357880912721157,
0.018214333802461624,
0.02982768788933754,
-0.02121485397219658,
-0.02445031702518463,
-0.0133323660120368,
0.00025231996551156044,
-0.014412586577236652,
-0.022077899426221848,
0.00819359254091978,
-0.026389336213469505,
-0.06406362354755402,
0.0745527520775795,
0.026522744446992874,
0.016537468880414963,
0.011294642463326454,
-0.019420934841036797,
-0.047289054840803146,
0.022008119150996208,
0.0033920591231435537,
0.0958513543009758,
0.050628311932086945,
0.0028284257277846336,
-0.026328405365347862,
-0.008881486020982265,
-0.0006586172385141253,
0.009475057944655418,
0.0016629269812256098,
-0.060198403894901276,
0.06377062946557999,
0.017001202329993248,
-0.02190828137099743,
0.024672551080584526,
-0.03147342428565025,
0.04639941453933716
] |
1
Aux termes de l'article 12 du
code général des impôts
(CGI), l'impôt sur le revenu est dû chaque année à
raison des bénéfices ou revenus réalisés par le contribuable au cours de la même année. Ce principe de l'annualité, affirmé en matière d'impôt sur le revenu, se retrouve dans les
articles 36 du CGI et
37 du CGI relatifs à la détermination de la période d'imposition des bénéfices industriels et commerciaux.
En effet, l'article 36 du CGI précise que les bénéfices industriels et commerciaux à comprendre
dans les bases de l'impôt sont les bénéfices obtenus pendant l'année de l'imposition ou dans la période de douze mois dont les résultats ont servi à l'établissement du dernier bilan, lorsque cette
période ne coïncide pas avec l'année civile.
Par ailleurs, l'article 37, al. 1 du CGI ajoute que si l'exercice clos au cours de l'année de
l'imposition s'étend sur une période de plus ou de moins de douze mois, l'impôt est néanmoins établi d'après les résultats dudit exercice.
10
L'article 37 du CGI règle d'autre part les modalités d'imposition :
- lorsqu'aucun exercice n'est arrêté au cours de l'année (CGI, art. 37, al. 2) ;
- lorsque plusieurs bilans successifs sont arrêtés au cours de la même année (CGI, art. 37, al.
3).
Ainsi, lorsqu'aucun exercice n'est clos au cours de l'année, l'impôt est établi sur les
bénéfices de la période écoulée depuis la fin de la dernière période imposée -ou, dans le cas d'entreprise nouvelle, depuis le début de l'activité- jusqu'au 31 décembre de l'année considérée. Ces
mêmes bénéfices viennent ensuite en déduction des résultats du bilan dans lesquels ils sont compris.
Lorsque plusieurs bilans successifs sont établis au cours d'une même année, les résultats en
sont totalisés pour l'assiette de l'impôt dû au titre de ladite année.
20
Il résulte de ces dispositions qu'en matière de bénéfices industriels et commerciaux la
période dont les résultats doivent servir de base à l'impôt est constituée :
- soit par la période couverte par l'exercice comptable arrêté dans l'année de l'imposition
(ou éventuellement les exercices comptables s'il en a été arrêté plusieurs) si le régime d'imposition applicable est le régime du bénéfice réel ou le régime simplifié ;
- soit, si l'entreprise est soumise à l'un de ces deux derniers régimes et si elle n'a pas
clos d'exercice au cours de l'année d'imposition, la période allant de la fin de la dernière période imposée (ou du début de l'activité) au 31 décembre de l'année considérée.
Par ailleurs, l'année civile est la période de référence pour la détermination des bénéfices
imposables selon le régime des micro-entreprises défini à l'article 50-0 du CGI.
I. Exercice comptable coïncidant avec l'année civile
30
Aux termes de l'article 36
du CGI, sont compris dans le total des revenus servant de base à l'impôt sur le revenu les bénéfices obtenus pendant l'année de l'imposition.
Il résulte de ces dispositions que la période d'imposition correspond à l'exercice comptable
lorsque cet exercice coïncide avec l'année civile.
L'imposition est alors assise sur les bénéfices réalisés au cours de l'année au titre de
laquelle cette imposition est établie :
Par exemple : imposition en N, au titre de N - 1, d'après les bénéfices réalisés
au cours de l'année civile N - 1.
II. Exercice comptable différent de l'année civile
A. Cas où un seul exercice est arrêté dans l'année d'imposition
40
Aux termes de l'article 36
du CGI et du 1er alinéa de l'article 37 du CGI, les bénéfices industriels et commerciaux imposables au titre d'une année
déterminée sont les bénéfices réalisés pendant l'exercice comptable qui a été clos au cours de ladite année, même si cet exercice ne coïncide pas avec l'année civile et même si cet exercice n'a pas
une durée égale à douze mois.
50
C'est ainsi qu'un contribuable est régulièrement assujetti, au titre d'une année donnée, à
l'impôt sur le revenu à raison des bénéfices réalisés au cours de l'exercice clos le 31 janvier de ladite année, que cet exercice ait une durée inférieure ou supérieure à douze mois.
Lorsqu'un exercice de 12 mois est arrêté en cours d'année, l'imposition est établie, au titre
de l'année donnée, d'après les résultats de l'exercice clos au cours de cette même année ; ainsi, une entreprise clôturant son bilan le 30 juin, est imposée en N, au titre de N - 1 d'après les
résultats de l'exercice 1er juillet N - 2 / 30 juin N - 1.
Une entreprise nouvelle, dont l'exploitation a commencé le 1er janvier et qui n'a établi en
cours d'année qu'un seul bilan afférent au premier exercice de six mois clos le 30 juin, est imposable au titre de ladite année à raison des bénéfices de cet exercice.
Un contribuable qui, arrêtant normalement son bilan au 30 juin de chaque année, proroge au 31
décembre l'exercice comptable commencé le 1er juillet de l'année précédente est régulièrement imposé sur la période de dix-huit mois comprise entre ces deux dates. De même, si l'entreprise, dont les
exercices coïncidaient avec l'année civile, décide de clôturer ses comptes le 30 juin de chaque année, l'imposition établie au titre de l'année au cours de laquelle ce changement intervient est
liquidée sur les résultats de l'exercice de transition, d'une durée de six mois.
Dans le cas de cessation, le 30 juin, d'une entreprise dont l'exercice coïncidait avec l'année
civile, l'imposition doit être immédiatement établie sur les résultats de l'exercice clos à la date de cessation.
B. Cas où aucun exercice n'est arrêté dans l'année d'imposition
60
Il peut se trouver qu'aucun exercice ne soit arrêté au cours d'une année déterminée, soit
parce que cette année est celle du début de l'exploitation, soit parce que l'entreprise change la date de clôture de son exercice en cours d'exploitation.
Ainsi, dans le cas d'une entreprise nouvelle créée le 1er octobre N - 1 qui décide d'arrêter
son premier exercice le 31 décembre N, aucun exercice n'est arrêté en N - 1.
Si, d'autre part, une entreprise dont l'exercice coïncidait avec l'année civile décide, après
avoir clos un bilan le 31 décembre N - 2, d'arrêter à l'avenir ses exercices le 31 mars de chaque année et prolonge à cet effet jusqu'au 31 mars N l'exercice ouvert le 1er janvier N - 1, aucun
exercice n'est arrêté en N - 1.
70
Aux termes de l'article 37,
al. 2 du CGI, lorsqu'aucun bilan n'est dressé au cours d'une année quelconque, une imposition est cependant établie au titre de cette année. Elle porte sur les bénéfices de la période écoulée
depuis la fin de la dernière période imposée -ou, dans le cas d'entreprise nouvelle, depuis le commencement des opérations- jusqu'au 31 décembre de l'année considérée.
Ces mêmes bénéfices viennent ensuite en déduction des résultats du bilan dans lequel ils sont
compris.
L'application de cette règle conduit à examiner :
- d'une part les modalités de détermination et de déclaration du bénéfice de la période se
terminant le 31 décembre de l'année au cours de laquelle il n'est pas arrêté d'exercice comptable ;
- d'autre part les modalités d'imputation de ces bénéfices sur les résultats de l'exercice en
cours.
1. Détermination des bénéfices de la période se terminant le 31 décembre de l'année de l'imposition - Déclaration de ces
bénéfices
80
À défaut d'inventaire et de bilan, les bénéfices de la période se terminant le 31 décembre de
l'année au cours de laquelle aucun exercice n'a été arrêté doivent être évalués par le contribuable.
90
En ce qui concerne les redevables placés sous le régime du bénéfice réel normal, il est admis,
par ailleurs, que les documents qu'ils sont tenus, en vertu des dispositions de l'article 53 A du CGI, de joindre à la
déclaration du montant du bénéfice imposable, soient limités à un état des résultats énonçant les éléments essentiels qui figurent dans les imprimés
modèle 2052 et 2053 (compte de résultat de l'exercice) et 2058-A (tableau de
détermination du résultat fiscal).
100
Lorsque le contribuable est placé sous le régime simplifié d'imposition, l'état des résultats
doit comporter les éléments essentiels du compte de résultat simplifié de l'exercice (annexe 2033-B).
110
Les précisions suivantes ont été apportées par l'administration (RES n° 2008/19 du 05/08/2008) :
Question :
Les sociétés de personnes relevant de l'impôt sur le revenu sont-elles soumises à l'obligation,
édictée par l'article 37 du code général des impôts, de déposer une déclaration provisoire de résultats au 31 décembre de l'année de leur création lorsque tous leurs associés sont des sociétés ayant
clôturé un exercice au cours de cette même année ?
Réponse :
En application des dispositions du
deuxième alinéa de
l’article 37 du code général des impôts (CGI), si aucun bilan n’est dressé par une entreprise au cours de son année de création, l’impôt dû au titre de cette année est établi sur les bénéfices de
la période écoulée depuis le commencement des opérations jusqu’au 31 décembre de l’année considérée. Ces mêmes bénéfices viennent ensuite en déduction des résultats du bilan dans lequel ils sont
compris.
La seule dérogation à cette obligation d’établir une déclaration provisoire de résultat au titre
de la première année civile d’activité est prévue au deuxième alinéa du I de l’article 209 du CGI et réservée aux sociétés
nouvelles soumises à l’impôt sur les sociétés.
Toutefois, dans certains cas, il apparaît que l’établissement d’une déclaration provisoire de
résultat par une société de personnes relevant de l’impôt sur le revenu au 31 décembre de l’année de sa création peut être dénuée de portée pratique.
Il en est ainsi lorsque les associés, personnes morales, d’une société de personnes nouvelle ont
une date de clôture d’exercice en cours d’année civile, identique ou postérieure à celle que la société nouvellement créée a elle-même retenue pour la clôture de ses propres exercices.
En effet, dans ce cas de figure, la quote-part de résultat, provisoire comme définitive, revenant
à chaque associé sera comprise dans son bénéfice de l’exercice clos au cours de l’année suivant celle de la création de la société nouvelle.
Aussi, il peut être admis dans une telle hypothèse que la société nouvelle soit dispensée de
l’établissement d’une déclaration provisoire de résultat au 31 décembre de l’année de sa création.
Exemple :
Soit une société de personnes A relevant de l’impôt sur le revenu créée le 1er juin N par deux
sociétés dont les exercices sociaux sont clos en cours d’année.
La société A qui clôture son exercice social le 31 mai N+1 pourra ne pas déposer de déclaration
provisoire au 31 décembre N si ses deux associés clôturent leur exercice social au plus tôt le 31 mai N+1.
En revanche, si l’un ou les deux associés clôturent leur exercice social entre le 1er janvier et
le 30 mai N+1 inclus, la société A sera tenue de déposer une déclaration provisoire au 31 décembre N.
En cas de changement d’associés entre le 1er janvier de l’année suivant la création de la société
nouvelle et la date de clôture de son premier exercice, une déclaration provisoire devra néanmoins être déposée par la société nouvellement créée, permettant à l’ancien associé d’imposer le résultat
correspondant à la période comprise entre la date de création de la société et le 31 décembre de l’année de sa création.
120
À moins qu'il n'existe des raisons de suspecter la sincérité des résultats ainsi déclarés, il
convient de s'en tenir aux données de la déclaration dès lors que les profits dont l'imposition serait éventuellement différée au titre de l'année considérée sont normalement compris dans les
résultats du bilan arrêté ultérieurement.
130
En l'absence de délai spécial en faveur des contribuables qui n'ont pas arrêté d'exercice en
cours d'année, la déclaration et les renseignements annexes doivent être produits dans le délai normal soit, pour les redevables soumis au régime du bénéfice réel au plus tard le 28 février de l'année
suivante et, pour ceux qui sont placés sous le régime simplifié d'imposition, au plus tard le 31 mars de l'année suivante.
2. Déduction des bénéfices de la période se terminant le 31 décembre des résultats du bilan dans lequel ils sont compris
140
Les bénéfices de la période se terminant le 31 décembre imposés dans les conditions précisées
ci-dessus viennent ensuite en déduction des résultats du bilan dans lequel ils sont compris. Il s'agit d'une déduction « bénéfice sur bénéfice » et non pas « impôt sur impôt ».
150
L'imposition établie au titre de la période se terminant le 31 décembre a un caractère
définitif.
Cependant, lorsque le bénéfice déclaré au titre de la même période est supérieur au résultat
de l'exercice, l'imposition correspondante ne peut, par suite, faire l'objet d'un dégrèvement à moins que l'entreprise ne soit en mesure d'établir que le bénéfice imposé est supérieur à celui qui a
été effectivement réalisé durant la même période. Mais, à défaut d'un tel dégrèvement, la différence constatée constitue un déficit qui peut être imputé, dans les conditions prévues par
l'article 156-I du CGI, sur le revenu net global de
l'année au cours de laquelle l'exercice comptable a été arrêté.
160
Exemple :
Soit un contribuable dont l'entreprise a été créée le 1er mai N - 1 et qui a arrêté son premier
exercice comptable le 30 juin N. Suivant les principes qui viennent d'être exposés, ce contribuable est imposable au titre de N - 1 sur les bénéfices de la période du 1er mai N - 1 au 31 décembre N -
1. Ces bénéfices viennent ensuite en déduction des résultats du bilan dressé le 30 juin N et la différence est imposable au titre de N.
En pratique, le contribuable peut se trouver dans des situations diverses. C'est ainsi que le
résultat de l'exercice peut être bénéficiaire, le contribuable ayant déclaré pour la période s'achevant le 31 décembre soit un déficit, soit un bénéfice inférieur ou au contraire supérieur au bénéfice
de l'exercice. Mais le résultat de l'exercice peut aussi être déficitaire alors que le contribuable a déclaré pour la première période soit un bénéfice, soit un déficit inférieur ou supérieur au
déficit de l'exercice.
Les exemples chiffrés ci-après illustrent les diverses hypothèses envisagées.
1. Le résultat de l'exercice du 1er mai N - 1 au 30 juin N est bénéficiaire
Par hypothèse, le bénéfice de l'exercice est de 140 000.
Pour la période du 1er mai au 31 décembre N - 1, le contribuable a déclaré :
1° Un déficit de 50 000 (imputable sur le revenu global de N - 1). Le bénéfice imposable au titre
de N s'élève à : 140 000 - (-50 000)= 190 000 ;
2° Un bénéfice de 80 000. Le bénéfice imposable au titre de N s'élève à : 140 000 - 80 000 = 60
000 ;
3° Un bénéfice de 180 000. Dans cette hypothèse, trois cas doivent être envisagés :
- le contribuable n'est pas en mesure d'établir que le bénéfice de la période se terminant le 31
décembre N - 1 a été inférieur à 180 000. Dans ce cas, aucun dégrèvement ne peut être accordé au titre de N - 1. Mais aucune imposition ne sera établie au titre de N et le contribuable pourra imputer
sur son revenu global de N - et le cas échéant sur les six années suivantes - un déficit de 40 000 (180 000 - 140 000) ;
- le contribuable est en mesure d'établir que le bénéfice de la période se terminant le 31
décembre N - 1 n'a été effectivement que de 130 000. Dans ce cas, l'intéressé peut prétendre au titre de N - 1 à un dégrèvement d'impôt correspondant à la différence 180 000 - 130 000. Au titre de N,
il sera imposé sur un bénéfice de 140 000 - 130 000 = 10 000 ;
- le contribuable est en mesure d'établir que le bénéfice de la même période s'est élevé à 160
000. Dans ce cas, il pourra obtenir sur l'impôt de N - 1 un dégrèvement correspondant à la différence 180 000 - 160 000. Aucune imposition ne sera établie au titre de 2010 et l'intéressé pourra
imputer sur son revenu global de N (ou reporter sur ses revenus ultérieurs) un déficit de 160 000 - 140 000 = 20 000.
2. Le résultat de l'exercice du 1er mai N - 1 au 30 juin N est déficitaire
Le déficit s'élève à 140 000.
Pour la période du 1er mai N - 1 au 31 décembre N - 1, le contribuable a déclaré :
1° Un bénéfice de 50 000 ;
- s'il est en mesure d'établir que le résultat de la période se terminant le 31 décembre N - 1
est déficitaire et non pas bénéficiaire, le contribuable pourra obtenir le dégrèvement de l'imposition établie au titre de N - 1.
Le déficit de 140 000 après ventilation sera imputé à due concurrence sur le revenu global de
chacune des années N - 1 et N et, le cas échéant, reporté sur les années suivantes jusqu'à la sixième inclusivement.
- si le contribuable n'est pas en mesure d'établir que le résultat de la première période a été
inférieur au bénéfice déclaré de 50 000, aucun dégrèvement ne pourra être prononcé sur l'imposition établie au titre de N - 1. Mais l'intéressé pourra déduire de son revenu global de N (et, le cas
échéant, des années suivantes) un déficit de : 140 000 + 50 000 = 190 000 ;
2° Un déficit de 80 000. Ce dernier ayant été imputé sur le revenu global de N - 1, le
contribuable pourra déduire de son revenu global de N (et, le cas échéant, des années suivantes) le déficit restant, soit 140 000 - 80 000 = 60 000.
3° Un déficit de 180 000 (imputable sur le revenu global de N - 1 ou des années suivantes). Sous
réserve de l'imputation éventuelle des excédents de déficits catégoriels d'années antérieures, l'imposition au titre de N devra, en principe, être établie sur un bénéfice de : (- 140 000) - (- 180
000) = + 40 000 de bénéfice.
C. Cas où plusieurs exercices sont arrêtés dans l'année
170
Lorsqu'il est dressé des bilans successifs au cours d'une même année, les résultats en sont
totalisés pour l'assiette de l'impôt dû au titre de ladite année (CGI, art. 37, al. 3).
180
Si les exercices arrêtés sont bénéficiaires, la base imposable est égale au total des
bénéfices.
190
Si les exercices sont déficitaires, aucune imposition n'est établie et les déficits sont
cumulés pour être imputés sur le revenu global dans les conditions prévues à l'article 156-I du CGI.
200
Enfin, si certains exercices sont bénéficiaires et d'autres déficitaires, on fait la somme
algébrique des différents résultats. Si cette somme est positive il y a lieu d'imposer le bénéfice correspondant sous réserve d'une imputation éventuelle de déficits globaux d'années antérieures ; si,
au contraire, elle est négative, le déficit ainsi obtenu est imputé sur le revenu global.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-30-50
|
https://bofip.impots.gouv.fr/bofip/5504-PGP.html/identifiant=BOI-BIC-DECLA-30-50-20120912
|
2012-09-12 00:00:00
|
f12b9dfe55ac28930cfa0742d2305d940691d95ff365ec6688c0bbd5b46546b8
|
[
-0.032660745084285736,
0.043777674436569214,
-0.046156130731105804,
-0.02462180145084858,
0.013222809880971909,
-0.019115164875984192,
-0.029427841305732727,
0.018253985792398453,
0.019047534093260765,
-0.07998049259185791,
-0.05235133692622185,
0.002255447907373309,
-0.05112545192241669,
0.018308887258172035,
-0.07570451498031616,
-0.04594448208808899,
0.049527544528245926,
0.033870797604322433,
-0.00589203555136919,
-0.024858413264155388,
0.0389159619808197,
0.02070632204413414,
-0.01925872638821602,
0.05546794459223747,
-0.007477272301912308,
-0.01174494344741106,
0.07418053597211838,
-0.13099177181720734,
-0.06542906165122986,
-0.014265262521803379,
-0.016531014814972878,
-0.03441164270043373,
0.009601213969290257,
0.04527118429541588,
0.021285783499479294,
-0.06454497575759888,
-0.005910905543714762,
0.008307148702442646,
-0.019635647535324097,
0.0045002358965575695,
0.0003718824009411037,
0.0032952080946415663,
0.06527753919363022,
0.07113293558359146,
-0.02654186263680458,
0.05188160762190819,
-0.07446416467428207,
0.09453406929969788,
-0.032153479754924774,
0.03239046409726143,
0.017213964834809303,
-0.00022394595725927502,
-0.04719940200448036,
-0.007214616518467665,
0.017823955044150352,
0.03377118334174156,
-0.024696718901395798,
-0.0012417673133313656,
0.10786321759223938,
-0.07920503616333008,
0.006620895117521286,
-0.0023113039787858725,
0.006510019302368164,
-0.028402671217918396,
-0.08860886096954346,
-0.021192556247115135,
-0.006363970693200827,
-0.04263581708073616,
0.15289129316806793,
0.0202350951731205,
0.02443961799144745,
0.023317361250519753,
-0.025753380730748177,
0.008719341829419136,
0.040724124759435654,
0.045696619898080826,
0.01785449869930744,
0.026912130415439606,
-0.002369147026911378,
-0.001073288032785058,
-0.001318337395787239,
0.005711476318538189,
0.029652222990989685,
0.03628230094909668,
-0.013497835956513882,
-0.019462579861283302,
0.0232403464615345,
0.0026384468656033278,
-0.04948890209197998,
0.02129415050148964,
0.0061264424584805965,
0.07489965856075287,
-0.007500621490180492,
-0.04321504756808281,
0.053371649235486984,
0.011924547143280506,
-0.02819359302520752,
0.004365763161331415,
0.05111771449446678,
0.0451553538441658,
-0.01295910868793726,
-0.013749980367720127,
0.021159697324037552,
0.0032484829425811768,
0.03112138621509075,
-0.05570931360125542,
0.04138334095478058,
-0.0280466228723526,
-0.02600676938891411,
-0.05547092482447624,
0.004236957058310509,
-0.047782380133867264,
-0.06373310089111328,
-0.007923067547380924,
-0.002199649577960372,
0.0633595809340477,
-0.04476136341691017,
0.00492484075948596,
0.040067967027425766,
0.05141071602702141,
-0.005853031296283007,
-0.05938750132918358,
-0.045027539134025574,
-0.02571634016931057,
-0.07154101133346558,
-0.04742557927966118,
-0.03558598831295967,
-0.01722044125199318,
-0.07382603734731674,
-0.03659890219569206,
0.027107615023851395,
0.03799987956881523,
0.000006464148555096472,
0.019903918728232384,
-0.022230438888072968,
-0.044027525931596756,
0.027412524446845055,
0.06715116649866104,
0.006679374258965254,
-0.027154352515935898,
-0.09009256958961487,
0.05334058031439781,
0.016109708696603775,
-0.0007737479754723608,
-0.023599879816174507,
0.028112702071666718,
0.026450451463460922,
-0.06789153069257736,
0.006472351029515266,
-0.0730118677020073,
-0.023075735196471214,
0.04057055339217186,
0.04222988709807396,
-0.006216422654688358,
0.01555738877505064,
-0.0002742114011198282,
-0.061068687587976456,
0.05058424919843674,
-0.02859981544315815,
-0.04683157056570053,
0.03842262551188469,
0.06719031184911728,
-0.03996330127120018,
-0.008414793759584427,
0.0052856081165373325,
-0.010989936999976635,
0.010159756056964397,
0.04521007090806961,
0.039203960448503494,
-0.0025123674422502518,
-0.015940338373184204,
0.040905702859163284,
0.00019181544485036284,
-0.016493409872055054,
-0.011677525006234646,
0.03821033611893654,
-0.05178907513618469,
-0.007779275067150593,
-0.10253934562206268,
0.0549025721848011,
-0.021940624341368675,
-0.0668652355670929,
0.0465947724878788,
0.004172854591161013,
0.044250987470149994,
0.0363556370139122,
0.017442874610424042,
-0.0551297627389431,
0.00024590297834947705,
-0.049282319843769073,
-0.014148624613881111,
-0.01990973763167858,
-0.06364742666482925,
0.02490922436118126,
0.04501813277602196,
-0.02507920004427433,
-0.060745175927877426,
0.04698698967695236,
0.047545138746500015,
0.03459542617201805,
-0.02010560780763626,
0.010368877090513706,
-0.003559851786121726,
0.005462173838168383,
-0.003246159292757511,
-0.04313535988330841,
0.013544098474085331,
-0.002613716060295701,
-0.02561958320438862,
0.011227858252823353,
0.04484441503882408,
0.0005648856167681515,
-0.004167059902101755,
0.037524159997701645,
-0.023151583969593048,
-0.058730803430080414,
-0.07618427276611328,
-0.020420430228114128,
0.02063150331377983,
-0.031340498477220535,
-0.019419051706790924,
-0.023686785250902176,
-0.03971187397837639,
-0.03552441671490669,
0.06578119099140167,
0.006374725140631199,
-0.028801171109080315,
0.018925627693533897,
-0.012188547290861607,
-0.05633068457245827,
0.03137640655040741,
-0.02415367402136326,
0.007412954233586788,
0.0035102935507893562,
-0.002561671193689108,
0.006239260081201792,
0.03391987830400467,
0.002942711813375354,
-0.0411275215446949,
0.02339598722755909,
0.016087278723716736,
-0.004809308797121048,
0.0122222900390625,
0.013112462125718594,
0.03525703400373459,
-0.03443283215165138,
-0.009199824184179306,
-0.03392798826098442,
0.03468407690525055,
0.08574408292770386,
-0.013323863036930561,
0.028805207461118698,
-0.026579149067401886,
-0.0005867363652214408,
-0.028861235827207565,
-0.06003514304757118,
0.019739603623747826,
-0.003818957833573222,
0.059457819908857346,
-0.05395158380270004,
-0.04768207296729088,
-0.02391117811203003,
-0.009057312272489071,
-0.07259117811918259,
0.0019943995866924524,
-0.08560896664857864,
0.012044226750731468,
0.04196164384484291,
-0.052633412182331085,
0.07191848009824753,
-0.004758005496114492,
0.026112619787454605,
0.01230134442448616,
0.038961779326200485,
-0.011600068770349026,
-0.009649749845266342,
0.012507005594670773,
-0.023551147431135178,
0.025127071887254715,
0.024525362998247147,
0.03442436829209328,
-0.002201221650466323,
0.012406383641064167,
0.03097151592373848,
0.004258842673152685,
0.05431204289197922,
0.006945052184164524,
-0.050686486065387726,
-0.027253860607743263,
0.041281621903181076,
0.03183266147971153,
0.05993549898266792,
-0.014045692048966885,
0.062489885836839676,
-0.0004141350509598851,
0.017552532255649567,
-0.0052284738048911095,
0.054760273545980453,
-0.0011229222873225808,
-0.015306315384805202,
-0.014927184209227562,
0.011069259606301785,
-0.0000878515129443258,
-0.01089794747531414,
-0.021417995914816856,
-0.007894597016274929,
-0.032193731516599655,
-0.01844160445034504,
-0.04547552019357681,
-0.002391524612903595,
-0.09772380441427231,
-0.04071452096104622,
0.025876646861433983,
-0.05322293937206268,
0.03704524040222168,
-0.009491770528256893,
-0.01732293702661991,
0.021468941122293472,
-0.00521465577185154,
-0.011991150677204132,
-0.03435514494776726,
0.030207999050617218,
0.004551908932626247,
0.032799169421195984,
-0.029668055474758148,
-0.008303186856210232,
0.012692856602370739,
0.00605206610634923,
-0.018945343792438507,
-0.022760553285479546,
0.008815452456474304,
0.026414858177304268,
0.020015517249703407,
-0.024333741515874863,
0.02239467389881611,
0.006924001965671778,
-0.010759133845567703,
0.00466920854523778,
0.0243120938539505,
0.021753031760454178,
0.02008064091205597,
-0.018023092299699783,
-0.04273677244782448,
0.011976782232522964,
0.04786217585206032,
-0.004874108824878931,
0.04897530376911163,
-0.005007429979741573,
0.01626085489988327,
0.004238156136125326,
0.03058869205415249,
-0.022374214604496956,
0.026693208143115044,
0.06441908329725266,
-0.02086176909506321,
-0.037152618169784546,
-0.011132683604955673,
0.05008929222822189,
-0.04211355000734329,
0.013172241859138012,
0.06388648599386215,
-0.010177820920944214,
0.026597170159220695,
0.02964707463979721,
0.00003885960904881358,
0.019365599378943443,
-0.020440202206373215,
0.013392483815550804,
-0.012396208941936493,
0.014968406409025192,
-0.019670270383358,
0.02792968414723873,
0.03784443065524101,
-0.020772993564605713,
-0.005704711657017469,
-0.007518721278756857,
-0.029418248683214188,
0.037838540971279144,
0.0024927756749093533,
-0.008166026324033737,
0.008912097662687302,
-0.04829079285264015,
0.019053922966122627,
-0.00941583700478077,
0.008520073257386684,
0.05187024176120758,
-0.012891276739537716,
-0.02542715147137642,
-0.010229088366031647,
0.03008272871375084,
0.01691381074488163,
0.0037276544608175755,
0.03518301993608475,
0.014045776799321175,
0.016630277037620544,
-0.06474864482879639,
-0.02952018566429615,
0.07295279204845428,
0.03666050359606743,
0.009994336403906345,
0.01916712149977684,
-0.0021842599380761385,
-0.04248476028442383,
-0.0032646090257912874,
0.019608600065112114,
0.015179826878011227,
0.054794926196336746,
-0.04287518933415413,
0.04380850866436958,
-0.010689597576856613,
0.0264310073107481,
-0.08509115129709244,
0.09020836651325226,
-0.02671441249549389,
0.030796026811003685,
0.034047652035951614,
0.012479688972234726,
0.04113199934363365,
0.16791534423828125,
0.005164820700883865,
-0.011805636808276176,
0.049839090555906296,
0.0061715529300272465,
-0.032912012189626694,
-0.021093886345624924,
0.0058678691275417805,
0.04117428883910179,
0.021210361272096634,
-0.020076178014278412,
0.03593679890036583,
-0.054069194942712784,
-0.024388572201132774,
-0.07153332233428955,
-0.036072373390197754,
-0.003105615731328726,
-0.031998325139284134,
-0.020542653277516365,
0.04708247631788254,
0.010166729800403118,
0.016230914741754532,
0.013393063098192215,
0.024303670972585678,
0.020907990634441376,
-0.07134436815977097,
0.010144755244255066,
0.03938758373260498,
0.021759621798992157,
0.004005499184131622,
-0.02382325567305088,
0.03960490599274635,
-0.07915166020393372,
0.03454689681529999,
-0.07497204840183258,
-0.011563540436327457,
0.03893822059035301,
0.020669663324952126,
-0.030988119542598724,
0.03493029624223709,
0.0074290684424340725,
-0.003951069433242083,
-0.011681510135531425,
0.0019087110413238406,
-0.033513329923152924,
-0.03993075713515282,
0.005932714324444532,
0.007835721597075462,
0.03372891992330551,
0.04468877241015434,
0.014687283895909786,
-0.00809394009411335,
-0.021289028227329254,
0.008907300420105457,
0.016040204092860222,
0.036798253655433655,
0.06384489685297012,
0.02654281072318554,
0.01684792898595333,
0.04285375028848648,
-0.01094405259937048,
0.028471989557147026,
-0.05915577709674835,
0.03805040195584297,
0.01279037818312645,
0.014909193851053715,
0.00036092763184569776,
0.024392303079366684,
-0.004969420377165079,
-0.07797018438577652,
0.002110700821503997,
0.01053275540471077,
0.03805917501449585,
-0.012235504575073719,
-0.07367797940969467,
-0.07802272588014603,
0.014867976307868958,
0.061911288648843765,
0.008050834760069847,
-0.029610121622681618,
-0.003931291867047548,
0.041553765535354614,
-0.017171615734696388,
-0.059335656464099884,
-0.025331994518637657,
0.00626344745978713,
-0.0024817504454404116,
0.002099446253851056,
0.07773644477128983,
0.009143858216702938,
-0.007489364594221115,
0.030888089910149574,
-0.054160408675670624,
-0.0023346287198364735,
-0.007187362294644117,
-0.005276211071759462,
0.013977906666696072,
0.02966664545238018,
-0.018578415736556053,
0.051841892302036285,
0.024577973410487175,
-0.025283508002758026,
0.055522747337818146,
0.030474429950118065,
0.014416707679629326,
0.0024014627560973167,
0.005563188809901476,
-0.006156320683658123,
-0.01267362479120493,
0.0014949828619137406,
-0.017383497208356857,
-0.0016794649418443441,
0.006674943491816521,
0.018481165170669556,
0.03767452761530876,
-0.02516157180070877,
0.053731728345155716,
0.020057735964655876,
0.044477056711912155,
0.013886974193155766,
0.012877539731562138,
0.036457307636737823,
0.022931933403015137,
-0.015713339671492577,
0.018009690567851067,
-0.004132516216486692,
0.02257418818771839,
0.0011036109644919634,
0.009899718686938286,
-0.05101954936981201,
-0.031651780009269714,
-0.022557063028216362,
0.058100465685129166,
0.02474605105817318,
0.011796331964433193,
-0.014419241808354855,
-0.06146052107214928,
-0.10442192852497101,
0.020372213795781136,
0.024617193266749382,
-0.007796787656843662,
0.06571447849273682,
0.026416616514325142,
-0.06571140885353088,
-0.026248371228575706,
-0.006804401986300945,
0.046564243733882904,
0.00440214341506362,
0.08746137470006943,
0.015229763463139534,
0.03855295851826668,
-0.00039644402568228543,
0.04378066956996918,
-0.011503094807267189,
0.020547373220324516,
-0.045292098075151443,
-0.03811848908662796,
-0.04038757085800171,
-0.003830314613878727,
-0.017230400815606117,
-0.04023348167538643,
-0.008130960166454315,
-0.030384304001927376,
-0.011378135532140732,
0.03172195330262184,
0.04453562945127487,
0.018290197476744652,
-0.01647236943244934,
-0.019416268914937973,
0.06759437918663025,
0.0028240594547241926,
0.03197333589196205,
0.018068354576826096,
-0.005256352014839649,
-0.03044959157705307,
0.008473011665046215,
0.018154213204979897,
0.012511417269706726,
0.012011930346488953,
-0.05523790046572685,
0.023789262399077415,
-0.009850007481873035,
0.0004970966838300228,
-0.012032249942421913,
0.02096616104245186,
-0.020083492621779442,
-0.018934521824121475,
0.007888334803283215,
0.0391242615878582,
-0.06213124841451645,
-0.04326477646827698,
0.057925619184970856,
-0.006422588136047125,
0.014876706525683403,
0.032327424734830856,
0.002802674425765872,
0.015715038403868675,
0.007397536654025316,
-0.03206883743405342,
0.01879468560218811,
-0.03296887129545212,
-0.03606022521853447,
-0.03139728307723999,
-0.008030918426811695,
0.008738964796066284,
0.011218812316656113,
-0.01620926521718502,
0.010172241367399693,
0.004208184778690338,
-0.04512652009725571,
-0.028424113988876343,
-0.018436212092638016,
-0.03578389063477516,
-0.00494970241561532,
-0.03483377397060394,
0.006247851997613907,
-0.03121783584356308,
-0.003053396474570036,
0.015345481224358082,
-0.0019586333073675632,
-0.025749733671545982,
-0.06991845369338989,
-0.014423387125134468,
-0.00003585163358366117,
0.005427281837910414,
-0.012776770628988743,
0.04993198812007904,
0.04215983673930168,
0.023804478347301483,
0.047478217631578445,
0.011655010282993317,
0.00048207968939095736,
0.003984920680522919,
-0.05018609017133713,
0.023330083116889,
-0.03636346757411957,
0.030311787500977516,
0.036676470190286636,
-0.04583651199936867,
-0.03959384933114052,
0.029495995491743088,
0.0007441196357831359,
0.017147907987236977,
0.06474128365516663,
0.12229059636592865,
-0.01381702721118927,
-0.05055593326687813,
0.026593253016471863,
0.02764274924993515,
0.017314668744802475,
0.04933181032538414,
0.040276024490594864,
0.0067468127235770226,
-0.008293901570141315,
-0.007719628978520632,
-0.040582239627838135,
-0.011047294363379478,
-0.0014130776980891824,
-0.010080954059958458,
-0.0649430900812149,
-0.030097298324108124,
-0.006759459152817726,
0.05799216404557228,
-0.02119152434170246,
0.00730555597692728,
0.02182110957801342,
-0.022439925000071526,
0.022719984874129295,
0.01481435913592577,
0.03816787526011467,
0.0001761940511642024,
0.00965852104127407,
-0.0037731672637164593,
-0.07580230385065079,
0.037481945008039474,
0.030746521428227425,
0.026109717786312103,
0.007483412511646748,
0.04615897685289383,
0.01298315916210413,
0.007751490455120802,
-0.05157224088907242,
0.014545701444149017,
-0.019706450402736664,
-0.006171084940433502,
0.07022611796855927,
-0.004479902796447277,
0.016560913994908333,
0.008971906267106533,
-0.010053718462586403,
0.026333510875701904,
0.02167159877717495,
0.04854210093617439,
-0.024959171190857887,
0.04852448031306267,
0.027623530477285385,
-0.020788006484508514,
0.020434504374861717,
-0.03534449636936188,
0.02374560572206974,
0.005640690214931965,
0.11232976615428925,
0.022952504456043243,
-0.04063579812645912,
-0.03843303024768829,
0.02438594400882721,
-0.02399730309844017,
0.05252961814403534,
0.05449368804693222,
0.004281904082745314,
-0.03556782007217407,
0.037389837205410004,
0.013890356756746769,
0.028546907007694244,
0.016090691089630127,
-0.015615756623446941,
-0.0025404123589396477,
0.03580721840262413,
0.030152035877108574,
-0.04359040409326553,
-0.02589939534664154,
-0.02723398059606552,
0.02870088443160057,
-0.013772447593510151,
0.00299494294449687,
0.04603085294365883,
0.023944824934005737,
-0.07634522765874863,
0.0222903061658144,
0.036600857973098755,
-0.016997385770082474,
-0.0171834584325552,
-0.05407383292913437,
0.02796771563589573,
0.002137647243216634,
0.003252804046496749,
-0.024911928921937943,
-0.0161296296864748,
-0.00545851793140173,
-0.05226863548159599,
-0.027085935696959496,
0.009152635000646114,
-0.0010722458828240633,
-0.01464931946247816,
0.05624460056424141,
0.05106019601225853,
-0.01643875241279602,
-0.023848647251725197,
0.03360262140631676,
-0.028064336627721786
] |
I. Champ d'application de la procédure d'agrément
1
Une fusion de sociétés entraîne en principe les conséquences fiscales d’une
cessation totale d’entreprise et notamment la perte du droit au report des déficits subis par la société absorbée.
10
Toutefois, le II de l'article 209 du CGI
dispose qu’en cas de fusion, scission, apport partiel d’actif ou d'opérations de dissolution sans liquidation relevant de l’article 1844-5 du
code civil (C. civ.) placés sous le régime de l'article 210 A du CGI, les reports déficitaires de la société absorbée ou
apporteuse peuvent être transférés à la société absorbante ou bénéficiaire sur agrément, délivré dans les conditions prévues à
l'article 1649 nonies du CGI.
20
Des règles spécifiques sont prévues lorsque la demande porte sur un déficit
d’ensemble à la suite de l’absorption, de la scission ou de la scission partielle d’une société mère d’un groupe fiscal (BOI-SJ-AGR-20-30-10-20 au I § 1 à 30).
30
Enfin, en cas notamment de changement d’objet social ou d’activité réelle au
sens du 5 de l’article 221 du CGI, la société absorbante ou bénéficiaire ne pourra pas continuer à reporter ses déficits subis
jusqu’au jour de la fusion ou de l'apport sur les bénéfices réalisés ultérieurement à cette opération.
40
Sous certaines conditions, toutefois, elle a la possibilité de solliciter
l'agrément prévu au c du II de l'article 209 du CGI afin de bénéficier du report éventuel en tout ou partie de son déficit reportable.
II. Opérations éligibles
A. L'opération doit être placée sous le régime fiscal de l'article 210 A du CGI
45
Les opérations susceptibles de bénéficier du régime spécial prévu à
l'article 210 A du CGI sont les suivantes.
50
Les opérations visées par les dispositions de
l’article 210-0 A du CGI, c'est-à-dire :
- s'agissant des fusions, celles par lesquelles :
- une ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur dissolution
sans liquidation, l'ensemble de leur patrimoine à une autre société préexistante absorbante, moyennant l'attribution à leurs associés de titres de la société absorbante et, éventuellement, d'une
soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
- deux ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur
dissolution sans liquidation, l'ensemble de leur patrimoine à une société absorbante qu'elles constituent, moyennant l'attribution à leurs associés de titres de la société absorbante et,
éventuellement, d'une soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
- s'agissant des scissions, les opérations par lesquelles la société scindée transmet, par
suite et au moment de sa dissolution sans liquidation, l'ensemble de son patrimoine à deux ou plusieurs sociétés préexistantes ou nouvelles, moyennant l'attribution aux associés de la société scindée,
proportionnellement à leurs droits dans le capital, de titres des sociétés bénéficiaires des apports et, éventuellement, d'une soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
- les opérations décrites ci-dessus pour lesquelles il n’est pas procédé à l’échange de titres
de la société absorbante ou bénéficiaire de l’apport contre les titres de la société absorbée ou scindée lorsque ces titres sont détenus soit par la société absorbante ou bénéficiaire de l’apport soit
par la société absorbée ou scindée ;
- s'agissant des apports partiels d'actifs, les opérations par lesquelles une société apporte,
sans être dissoute, l'ensemble ou une ou plusieurs branches complètes de son activité à une autre société, moyennant la remise de titres représentatifs du capital social de la société bénéficiaire de
l'apport.
60
Outre les opérations régies par les dispositions de l’article 1844-4 du C. civ.
et les apports partiels d'actifs, sont éligibles les opérations de dissolution sans liquidation relevant de l’article 1844-5 du C. civ..
70
Enfin, les opérations transfrontalières ou étrangères qui présentent les
caractéristiques décrites ci-dessus sont également éligibles.
B. Opérations transfrontalières ou étrangères
80
Lors de la fusion de deux sociétés étrangères, d'une scission ou d'un apport
partiel d'actif entre de telles sociétés, le patrimoine de la société absorbée ou apporteuse transmis à la société absorbante ou à la (ou aux) bénéficiaire(s) des apports est susceptible de comprendre
un établissement stable en France. Si l’opération répond à l’une des définitions données par l’article 210-0 A du CGI, la
société absorbante pourra solliciter l’agrément prévu au II de l'article 209 du CGI afin d’être autorisée à reporter les déficits antérieurement subis par
l’établissement stable en France de la société absorbée sur les résultats de son propre établissement stable.
90
La même possibilité est ouverte à la société étrangère qui absorbe sa filiale
française et la transforme en succursale à condition que l’opération présente les caractéristiques prévues à l’article 210-0 A du CGI et que la succursale revête la nature d’un établissement stable.
100
Enfin, l’agrément prévu au II de l'article 209 du CGI peut aussi être demandé
à l’occasion de la filialisation par une société étrangère de son établissement stable en France.
110
Toutefois, le champ d’application du II de l’article 209 du CGI étant lié à
celui de l'article 210 A du CGI, les dispositions de l’article 210-0 A du CGI lui sont applicables. En conséquence, les
opérations auxquelles participe une société dont le siège est localisé dans un État ou territoire n’ayant pas conclu avec la France de convention fiscale contenant une clause d’assistance
administrative en vue de lutter contre la fraude et l’évasion fiscale sont exclues du champ d’application de l’agrément du II de l’article 209 du CGI.
III. Conditions de délivrance de l'agrément
120
Le II de l'article 209 du CGI prévoit que
l’agrément est délivré lorsque les quatre conditions suivantes sont satisfaites :
a) l’opération est justifiée du point de vue économique et obéit à des
motivations principales autres que fiscales ;
b) l'activité à l'origine des déficits dont le transfert est demandé n'a pas
fait l'objet par la société absorbée ou apporteuse, pendant la période au titre de laquelle ces déficits ont été constatés, de changement significatif, notamment en termes de clientèle, d'emploi, de
moyens d'exploitation effectivement mis en œuvre, de nature et de volume d'activité ;
c) l'activité à l'origine des déficits dont le transfert est demandé est
poursuivie par la ou les sociétés absorbantes ou bénéficiaires des apports pendant un délai minimal de trois ans, sans faire l'objet, pendant cette période, de changement significatif, notamment en
termes de clientèle, d'emploi, de moyens d'exploitation effectivement mis en œuvre, de nature et de volume d'activité ;
d) les déficits susceptibles d'être transférés ne proviennent ni de la gestion
d'un patrimoine mobilier par des sociétés dont l'actif est principalement composé de participations financières dans d'autres sociétés ou groupements assimilés ni de la gestion d'un patrimoine
immobilier.
A. L’opération doit être justifiée du point de vue économique et obéir à des motivations principales autres que fiscales
1. L’opération doit être justifiée du point de vue économique
130
La procédure d’agrément permet de s’assurer de la réalité économique de la
restructuration présentée et de ses motivations. Sans que cette liste soit limitative, le bénéfice de l’agrément est susceptible d'être refusé en présence d'opérations qui revêtent les
caractéristiques suivantes :
- une société déficitaire qui s’est endettée de manière significative pour acquérir une
société cible bénéficiaire est absorbée par celle-ci peu de temps après l’acquisition ;
- une opération principalement motivée par la volonté de la société absorbante ou bénéficiaire
d’appréhender les déficits de la société absorbée ou apporteuse et de les imputer sur ses bénéfices disponibles ;
- une demande visant à transférer des déficits induits par une activité qui n’est plus, en
tout ou partie, exercée au jour de la restructuration, soit en raison d’une cession préalable, totale ou partielle, soit par arrêt, total ou partiel, n’est pas suffisamment motivée sur le plan
économique ou ne satisfait pas en tout état de cause aux conditions de maintien de l’activité exigées par le II de l'article 209 du CGI.
2. Elle doit obéir à des motivations principales autres que fiscales
140
L’agrément ne sera pas délivré si les motivations principales de l’opération
présentée sont la fraude, l’évasion ou l'optimisation fiscales. À cet égard, ces notions dépassent les circonstances dégagées par la jurisprudence pour l’application des dispositions de
l'article L. 64 du livre des procédures fiscales (LPF) (procédure d'abus de droit).
B. L'activité à l'origine des déficits n'a pas fait l'objet par la société absorbée ou apporteuse, pendant la période au
titre de laquelle ces déficits ont été constatés, de changement significatif
1. La demande doit être limitée aux déficits de l'activité transférée
150
En premier lieu, le respect des conditions prévues aux b et c du II de
l’article 209 du CGI suppose que les déficits dont le transfert est demandé soient ceux afférents à la seule activité effectivement transférée.
Il convient donc, dans le cadre de la demande d’agrément, de déterminer l’origine des déficits
transférables au moyen de la comptabilité analytique de l’entreprise.
Remarque : Il est rappelé qu’en cas d’apport partiel d’actif,
l’entreprise apporteuse garde la faculté de conserver les déficits fiscaux liés à la branche d’activité transférée et de les imputer sur ses bénéfices ultérieurs (sous réserve de l’application
éventuelle des dispositions du 5 de l’article 221 du CGI) et, donc, de ne pas solliciter l’agrément.
2. L'activité ne doit pas avoir fait l'objet de changement significatif, notamment en termes de clientèle, d'emploi, de
moyens d'exploitation effectivement mis en œuvre, de nature et de volume d'activité
160
En second lieu, le transfert des déficits suppose également que la société absorbée n’ait pas
apporté à l'activité transférée, et qui fait l'objet de la demande d'agrément, de changement significatif de nature à caractériser une perte d’identité de l’activité.
Cette appréciation est effectuée en fonction de critères objectifs fondés sur la nature et
l’importance des éléments exploités transférés dans le contexte économique propre de l’opération : clientèle, effectifs maintenus, moyens d'exploitation effectivement mis en œuvre, nature et volume
d'activité, etc.
Remarque : Bien entendu, si, eu égard aux spécificités de l'activité objet de
la demande, d'autres critères apparaissent pertinents, ils doivent utilement être examinés.
L'appréciation de l'évolution des effectifs ne s'opère pas seulement en volume (critère
quantitatif du nombre d'emplois maintenus), mais également en termes de fonctions poursuivies (critère qualitatif, telle que, par exemple, l'évolution de la masse salariale en proportion de celle des
emplois).
Les conditions et modalités d'exercice de l'activité ne doivent pas traduire un changement de
nature, (critère qualitatif, traduisant une perte d'identité de l'activité), mais également de volume (critère quantitatif, telle que, par exemple, l'évolution du chiffre d'affaires).
L'ensemble des autres moyens d'exploitation effectivement mis en œuvre est également examiné.
Il s'agit notamment, sans que cette liste soit limitative, des actifs mis en œuvre, des produits fabriqués ou services rendus, des lieux d’exploitation, des zones géographiques desservies, etc.
3. L'appréciation du changement est opérée sur toute la période au titre de laquelle ces déficits ont été constatés
170
L'examen des conditions et modalités d'exercice de l'activité transférée est opéré sur
l'ensemble de la période au titre de laquelle ces déficits ont été générés.
Il ne s'agit pas seulement de constater qu'à la date de réalisation juridique de l'opération
de restructuration, une activité est exploitée, mais que cette activité est exercée dans des conditions similaires tout au long de la période au titre de laquelle ces déficits ont été constatés.
À défaut, notamment dans l'hypothèse où les critères d'analyse mettraient en évidence une
activité erratique ou ayant subi diverses évolutions, seule une fraction des déficits pourrait, sous certaines conditions, être admise au bénéfice du transfert.
C. L'activité à l'origine des déficits est poursuivie par la ou les sociétés absorbantes ou bénéficiaires des apports
pendant un délai minimal de trois ans, sans faire l'objet, pendant cette période, de changement significatif
1. La société absorbante ou bénéficiaire doit s'engager à poursuivre l'activité à l'origine des déficits
180
L’activité à l’origine des déficits dont le transfert est demandé doit être poursuivie pendant
un délai minimal de trois ans à compter de la date de réalisation juridique de l'opération.
Cet engagement est souscrit dans la demande d'agrément.
2. L'activité ne doit pas faire l'objet de changement significatif
190
L'appréciation des conditions et modalités d'exercice de l'activité transférée chez la société
absorbante ou bénéficiaire s'opère en appliquant les mêmes principes que ceux précisés au titre de la société absorbée ou apporteuse (en ce sens III-B-2 § 160 et suivants).
En effet, la poursuite de l’activité de la société absorbée ou apporteuse suppose
nécessairement que la société absorbante ou bénéficiaire n’y apporte pas, au cours des trois années qui suivent la réalisation de l'opération, de changement significatif de nature à caractériser une
perte d’identité de l’activité transférée. Elle s’apprécie donc également en fonction de critères objectifs fondés sur la nature et l’importance des éléments repris, dans le contexte économique propre
de l’opération (clientèle, effectifs maintenus, moyens d'exploitation effectivement mis en œuvre, lieux d’exploitation, nature et volume d'activité, produits fabriqués ou services rendus, zones
géographiques desservies, etc.).
D. Les déficits susceptibles d'être transférés ne proviennent ni de la gestion d'un patrimoine mobilier par des sociétés
dont l'actif est principalement composé de participations financières dans d'autres sociétés ou groupements assimilés ni de la gestion d'un patrimoine immobilier
1. Les activités patrimoniales sont exclues du bénéfice des dispositions du II de l'article 209 du CGI
200
D'une manière générale, sont exclues du bénéfice des dispositions du II de
l'article 209 du CGI les activités à caractère patrimonial.
2. Les sociétés dont l'actif est principalement composé de participations financières n'entrent pas dans le champ du II de
l'article 209 du CGI
210
Ne peuvent être transférés tous les déficits reportables des sociétés financières,
c’est-à-dire notamment ceux attachés à l’acquisition, la détention, la gestion ou la cession de titres.
3. La gestion d'un patrimoine immobilier est exclue du champ du II de l'article 209 du CGI
220
Les déficits résultant de la gestion d'un patrimoine immobilier sont également exclus du
bénéfice des dispositions du II de l'article 209 du CGI.
Tels est notamment le cas de ceux des sociétés à prépondérance immobilière.
225
Toutefois, cette exclusion ne s'applique pas aux organismes mentionnés à
l'article L.411-2 du code de la construction et de l'habitation (CCH) et à
l'article L.481-1 du CCH. En pratique il s'agit :
- des offices publics de l'habitat ;
- des sociétés anonymes d'habitations à loyer modéré (HLM) ;
- des coopératives de HLM ;
- des fondations de HLM ;
- des sociétés de coordination ;
- des sociétés de vente de HLM ;
- des sociétés d'économie mixte de construction et de gestion de logements sociaux.
IV. Portée de l'agrément
230
Lorsqu'elle est favorable, la décision d’agrément fixe le principe du droit au report des
déficits de la société absorbée ou apporteuse à la société absorbante ou bénéficiaire des apports et arrête, en fonction du contenu de la demande, le montant des déficits qui peuvent être transférés.
En conséquence, cette décision n’emporte notamment pas approbation :
- de la régularité juridique de l'opération au titre de laquelle le transfert est sollicité ;
- de ses modalités juridiques, comptables et financières ;
- des valeurs attribuées aux éléments apportés ;
- du montant des déficits déclarés ;
- des évaluations faites des activités transférées et conservées.
Elle ne saurait en conséquence être regardée comme fixant un montant
intangible de déficits reportables. Celui-ci demeure soumis au droit de contrôle de l’administration dans les conditions de droit commun.
V. Procédure d'agrément
240
La procédure d'agrément suit les dispositions communes relatives aux agréments
(BOI-SJ-AGR-10). Les particularités suivantes sont toutefois rappelées.
A. La demande d'agrément
1. Dépôt de la demande
250
En application de
l'article 1649 nonies du CGI, la demande d’agrément doit être préalable à l’opération qui la motive. À défaut, la
forclusion sera opposée à la demande. Toutefois, si la société n’est pas en mesure de fournir la totalité des éléments demandés dans le formulaire (BOI-LETTRE-000119 en
cours de mise à jour) lors du dépôt de la demande, ceux-ci seront adressés en cours d’instruction à l’autorité compétente, sans que la demande initiale incomplète soit de facto frappée de
forclusion.
260
Pour les opérations de dissolution sans liquidation relevant de
l’article 1844-5 du C. civ., il convient d’entendre, sur le plan fiscal, par date de réalisation de l’opération de dissolution sans
liquidation, non pas la date de décision de la dissolution mais la date de transmission du patrimoine, c’est-à-dire l'expiration d'un délai de 30 jours à compter de la publication de celle-ci dans un
journal d’annonces légales ou, dans le cas où une opposition a été valablement formée, la date où cette opposition a été rejetée en première instance ou celle à laquelle le remboursement des créances
a été effectué ou les garanties constituées. Par conséquent la demande d'agrément doit être préalable à la date de transmission du patrimoine.
2. Forme de la demande
270
Les demandes d'agrément doivent être rédigées selon le modèle accessible à partir du lien
suivant (BOI-LETTRE-000119 en cours de mise à jour), en trois exemplaires dont un original signé, auprès de l’autorité compétente pour statuer (V-B-1 §
310 et suivants).
280
La demande établie par la société absorbante ou bénéficiaire des apports doit, sous peine de
rejet, être contresignée par le représentant légal de la société absorbée ou apporteuse. En outre, en cas d'apport partiel d'actif, le représentant de la société apporteuse est tenu de renoncer
expressément à la déduction des déficits dans la mesure où la décision d'agrément en autorise le transfert à la société bénéficiaire des apports.
290
Lorsque l'opération intervient entre une société apporteuse et plusieurs sociétés
bénéficiaires, des demandes distinctes doivent être établies par chaque société bénéficiaire. En revanche, lorsque l'opération intervient entre plusieurs sociétés apporteuses et une seule société
bénéficiaire, un dossier unique peut être présenté.
Exemple :
- La société A est scindée en deux sociétés B et C. Des demandes distinctes doivent être
établies simultanément par les sociétés B et C ;
- La société A absorbe les sociétés B et C. La société A peut se limiter à constituer un seul
dossier.
300
Les sociétés qui désirent obtenir à la fois l'agrément prévu au II de
l'article 209 du CGI, l'agrément prévu au 3 de l’article 210 B du CGI (en cas de scissions ou
apports partiels d'actif n'entrant pas dans les prévisions du 1 de l’article 210 B du CGI) et, le cas échéant, l'agrément prévu au c du 5 de
l’article 221 du CGI, doivent solliciter deux ou trois agréments distincts, même si, pour des raisons pratiques, un seul
dossier peut être déposé.
B. La décision
1. Autorité compétente
310
Conformément à
l'article 1649 nonies du CGI, l'agrément est délivré par le ministre chargé du budget ou, par délégation,
l'administration centrale de la Direction générale des Finances publiques (DGFiP).
320
Toutefois,
l'article 170 sexies de l'annexe IV au CGI prévoit une procédure déconcentrée pour statuer sur certaines
demandes d’agrément présentées pour l’application du II de l'article 209 du CGI.
a. Cas où l'agrément est délivré par le ministre chargé du budget
330
Le ministre chargé du budget statue :
- lorsque la demande est présentée par une société tête de groupe au sens de
l'article 223 A du CGI, à raison d'un déficit d'ensemble au sens de
l'article 223 C du CGI, quel que soit son montant ;
- ou lorsque la demande est présentée par une personne morale mentionnée à
l'article 344-0 A de l'annexe III au CGI ;
- ou lorsque la demande porte, pour une même opération, sur des déficits dont le montant
global est supérieur à celui prévu au 3 de l'article 170 sexies de l'annexe IV au CGI ;
Remarque : Pour l'application de ce critère, il convient de prendre en
considération la totalité des déficits qui font l'objet de la demande d'agrément ;
- ou lorsque l'opération présente des difficultés particulières, est évoquée par le ministre
ou fait l'objet d'une intervention auprès du ministre.
Remarque : Au titre des difficultés particulières motivant une transmission
de la demande à l'administration centrale, est notamment visé le cas où la demande d'agrément s'accompagne, quel que soit le montant des déficits en cause, d'une demande d'agrément présentée sur le
fondement du 3 de l’article 210 B du CGI.
Le service instructeur est, dans ces cas, le bureau des agréments et rescrits.
b. Dans les autres cas l'agrément est délivré par le directeur départemental ou régional des finances publiques
territorialement compétent
340
Le directeur départemental ou régional des finances publiques compétent est celui du
département au chef-lieu duquel est localisée la direction de contrôle fiscal (DIRCOFI) dans le ressort de laquelle l'entreprise a son siège.
La direction régionale des finances publiques d’Ile-de-France et du département de Paris est
compétente pour les demandes dans le ressort de laquelle l'entreprise a son siège.
La liste des directions compétentes (et des départements qui leur sont rattachés) pour
recevoir les demandes d'agrément relevant des dispositions du II de l'article 209 du CGI est disponible au BOI-ANNX-000459 (en cours de
mise à jour).
2. Notification de la décision
350
La décision prise par le ministre chargé du budget ou par l’autorité compétente à laquelle
le pouvoir de décision a été délégué est notifiée directement à la société bénéficiaire. Dans le cas d'une décision prise par l'administration centrale, des copies en sont adressées au directeur
départemental ou régional des finances publiques compétent ou au directeur chargé de la direction des grandes entreprises.
360
Les décisions de refus sont motivées.
370
La décision d’agrément ou de refus, est notifiée au(x) demandeur(s) par lettre recommandée
avec accusé de réception.
Les décisions comportent notamment la mention suivante :
Si les sociétés intéressées entendaient contester la légalité de cette décision devant la
juridiction administrative, il leur appartiendrait d'adresser au greffe du tribunal administratif compétent, dans un délai de deux mois à compter de sa réception, une requête motivée, établie sur
papier libre, accompagnée de trois copies et du présent document (application de l'article R. 421-5 du code de justice
administrative, BOI-CTX-ADM-10-20-30 au I-A § 1 à 20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-SJ-AGR-20-30-10-10
|
https://bofip.impots.gouv.fr/bofip/632-PGP.html/identifiant=BOI-SJ-AGR-20-30-10-10-20190213
|
2019-02-13 00:00:00
|
e4582776debc9b359c863297ca962d37c267d2e8530cd2e9bca11eab4bf45492
|
[
-0.01891685090959072,
0.04411151260137558,
-0.08483638614416122,
0.03432532772421837,
-0.02278880961239338,
-0.05979786068201065,
-0.04473191499710083,
0.015286371111869812,
0.08694414049386978,
-0.03157953545451164,
-0.04164278134703636,
0.010233880020678043,
0.006160177756100893,
0.03706805408000946,
-0.07630172371864319,
0.12238122522830963,
0.016720425337553024,
0.007814247161149979,
-0.010127801448106766,
-0.0418594554066658,
0.08339857310056686,
0.06805789470672607,
0.03209814801812172,
0.04908433184027672,
0.009645598940551281,
0.078563392162323,
0.034250758588314056,
-0.07066847383975983,
-0.026445042341947556,
0.02923586033284664,
-0.031273968517780304,
-0.04237700253725052,
0.05177624896168709,
0.058890990912914276,
0.004249861929565668,
-0.025022825226187706,
-0.0051884339191019535,
0.05480731651186943,
0.009457744657993317,
0.014197292737662792,
-0.03539552167057991,
-0.045087408274412155,
0.03250988945364952,
0.042180370539426804,
-0.037727098912000656,
0.01708184741437435,
-0.04352843761444092,
0.05254054442048073,
-0.007501847110688686,
0.04983760789036751,
-0.024504411965608597,
0.06692881137132645,
0.031258031725883484,
0.05156514048576355,
-0.032407112419605255,
0.04069836437702179,
-0.11213075369596481,
0.02665860392153263,
0.10240006446838379,
-0.056849557906389236,
-0.03231547027826309,
-0.0019063723739236593,
-0.01780043914914131,
-0.03719555586576462,
-0.03889443725347519,
-0.01641232706606388,
0.030013805255293846,
-0.04562581330537796,
0.07841718941926956,
0.05501856282353401,
0.007790174335241318,
0.023306647315621376,
0.03247716277837753,
0.025743160396814346,
0.0415228009223938,
0.05477482080459595,
-0.021561484783887863,
0.002031684620305896,
0.06538853049278259,
0.04138648137450218,
0.0018740686355158687,
0.002270304597914219,
0.022411515936255455,
0.0047899531200528145,
-0.010012994520366192,
-0.007656095549464226,
0.10415863245725632,
-0.00413458002731204,
-0.018378620967268944,
0.03315189480781555,
-0.0017490281024947762,
0.06224745512008667,
-0.024505002424120903,
0.057565852999687195,
0.005685591604560614,
0.057210665196180344,
-0.01720440201461315,
-0.03693068027496338,
0.08270753175020218,
0.03233674168586731,
-0.02827334776520729,
0.08119041472673416,
0.009725237265229225,
-0.04420552775263786,
0.018233830109238625,
0.029411688446998596,
0.07565885782241821,
-0.04142671078443527,
-0.004340087529271841,
-0.044611334800720215,
0.03995063900947571,
-0.007564349099993706,
-0.011098301969468594,
-0.01354820467531681,
-0.07584425806999207,
0.013057119213044643,
-0.0038075584452599287,
0.03447963297367096,
0.00956796295940876,
0.04621383175253868,
5.066502808404039e-7,
-0.035267382860183716,
-0.03777110576629639,
-0.000050740596634568647,
-0.10970810055732727,
0.015634046867489815,
-0.038176123052835464,
-0.026373978704214096,
-0.058261651545763016,
0.01886526308953762,
0.0073502641171216965,
-0.02054586075246334,
0.008581599220633507,
-0.04389866814017296,
0.002288037445396185,
-0.05211353674530983,
-0.012009210884571075,
0.07509937137365341,
0.03423238918185234,
0.03365972638130188,
-0.0388767346739769,
-0.061827708035707474,
-0.03417481482028961,
0.02638217993080616,
0.019070681184530258,
0.024256249889731407,
0.002156010828912258,
-0.08990722894668579,
0.012686341069638729,
0.08138161897659302,
-0.037138666957616806,
0.03539694845676422,
0.05160544812679291,
-0.00651532644405961,
0.002485021948814392,
0.015368249267339706,
0.014789428561925888,
-0.010691095143556595,
-0.018551569432020187,
-0.039688631892204285,
0.023316960781812668,
0.010386500507593155,
0.07214309275150299,
-0.025045491755008698,
-0.019590411335229874,
-0.05031690001487732,
-0.010299459099769592,
0.0852249339222908,
0.040647879242897034,
-0.030179250985383987,
-0.036303360015153885,
0.03281836211681366,
-0.006341686937958002,
-0.018093081191182137,
0.004898123908787966,
-0.052980147302150726,
-0.01441106852144003,
0.03978622704744339,
-0.057476188987493515,
0.0649518370628357,
-0.03022366762161255,
-0.01970023103058338,
0.002526034601032734,
-0.02984767220914364,
-0.0236581452190876,
0.05115261673927307,
-0.015239282511174679,
-0.06755625456571579,
-0.027000397443771362,
0.010245061479508877,
-0.03747746720910072,
0.004670457448810339,
-0.06224910542368889,
0.001829097862355411,
-0.04424913227558136,
-0.023473836481571198,
-0.03690674155950546,
0.04297023266553879,
0.010687524452805519,
0.0013068955158814788,
0.03288109228014946,
0.030542723834514618,
-0.03515438735485077,
0.03175688534975052,
-0.043493084609508514,
-0.046566326171159744,
-0.017469629645347595,
0.0002698398020584136,
0.0004247189499437809,
-0.01268279179930687,
0.025921642780303955,
-0.034569501876831055,
0.0075371153652668,
0.047050051391124725,
-0.00930599495768547,
-0.05945110321044922,
-0.011227279901504517,
-0.04380853474140167,
0.06899714469909668,
0.004020522348582745,
-0.0049704439006745815,
-0.030665043741464615,
-0.039400696754455566,
-0.06936591863632202,
-0.017119908705353737,
0.008880922570824623,
-0.011340734548866749,
0.04679393395781517,
-0.005365264136344194,
-0.05219460278749466,
-0.04667416960000992,
0.0054051922634243965,
0.0015384773723781109,
-0.031048554927110672,
0.012408050708472729,
-0.04355669021606445,
0.022555535659193993,
0.03475630283355713,
-0.0224322360008955,
-0.030079644173383713,
0.057641442865133286,
-0.03604397922754288,
0.03527962416410446,
-0.013031852431595325,
0.050411783158779144,
-0.003259100718423724,
-0.04576308652758598,
-0.02210596203804016,
-0.013923711143434048,
-0.0035942397080361843,
-0.037427764385938644,
0.04682097211480141,
-0.05790810286998749,
0.028959495946764946,
-0.03474796190857887,
-0.055252887308597565,
0.03126030042767525,
-0.03295498713850975,
0.03353471681475639,
-0.041269995272159576,
-0.04132705181837082,
-0.03181487321853638,
-0.02848428674042225,
-0.00874452292919159,
-0.0017927578883245587,
-0.0882561057806015,
0.04758532717823982,
0.015469995327293873,
-0.027364809066057205,
0.005968081299215555,
-0.04664406552910805,
-0.020753907039761543,
-0.018587904050946236,
0.048246417194604874,
-0.03350844979286194,
-0.014992411248385906,
-0.011786051094532013,
0.022691046819090843,
0.044588055461645126,
-0.00004822582195629366,
-0.017758958041667938,
0.02919669821858406,
-0.06918929517269135,
-0.04253096133470535,
-0.023095039650797844,
0.009448548778891563,
0.044015124440193176,
-0.025905709713697433,
-0.0006171634304337204,
0.0038736925926059484,
-0.009012152440845966,
0.0028780715074390173,
0.04782949015498161,
0.014295359142124653,
0.05025012046098709,
0.020111016929149628,
-0.012478219345211983,
0.08477230370044708,
-0.024776002392172813,
-0.022374100983142853,
-0.02916645258665085,
-0.028453314676880836,
0.058268554508686066,
0.021604986861348152,
-0.028539851307868958,
-0.03729978948831558,
-0.003864755854010582,
-0.05069086328148842,
0.016264209523797035,
0.0171212125569582,
-0.022115087136626244,
-0.041992731392383575,
-0.006057216320186853,
-0.041085608303546906,
0.007889079861342907,
0.04635143652558327,
-0.026555052027106285,
0.043019138276576996,
-0.014274670742452145,
-0.03200991824269295,
-0.009127337485551834,
0.07190032303333282,
-0.022286755964159966,
0.018713874742388725,
0.00969686359167099,
-0.024138478562235832,
0.01303922664374113,
0.01616721786558628,
-0.013278183527290821,
-0.03130156546831131,
0.007927765138447285,
0.02845463901758194,
0.024081697687506676,
-0.012303153984248638,
0.022493483498692513,
0.01923157460987568,
0.009770413860678673,
-0.04179536923766136,
0.021133920177817345,
0.04179874807596207,
-0.018231596797704697,
-0.03323808312416077,
-0.06016050651669502,
0.007404041476547718,
0.025265514850616455,
0.00015048230125103146,
0.04852234944701195,
-0.02605818212032318,
0.02453438751399517,
0.0034125763922929764,
-0.04380149021744728,
0.04715495556592941,
0.01631895639002323,
0.04776816442608833,
-0.01193903386592865,
-0.0006506593781523407,
0.004963952582329512,
0.014748502522706985,
-0.048751477152109146,
0.08308620005846024,
0.05545451119542122,
-0.006865513511002064,
-0.02506953291594982,
0.04638046398758888,
-0.01666731759905815,
-0.006237739231437445,
-0.01908290758728981,
-0.002694482449442148,
-0.03198206052184105,
-0.0025486228987574577,
-0.02478598617017269,
0.010939626954495907,
0.050867728888988495,
0.03311261907219887,
-0.03824794292449951,
0.02704462967813015,
-0.01012139581143856,
0.00904565118253231,
-0.006114406976848841,
-0.042624346911907196,
0.008369019255042076,
-0.08300696313381195,
0.04583687335252762,
0.03966069221496582,
0.018568839877843857,
-0.022354653105139732,
0.00890793465077877,
-0.04830530658364296,
0.004290180280804634,
-0.016960134729743004,
-0.002262304536998272,
-0.0074624232947826385,
-0.012432325631380081,
0.032577916979789734,
0.004732350818812847,
-0.03814461827278137,
0.03651972860097885,
0.033473577350378036,
-0.0019849655218422413,
0.011631344445049763,
-0.006322466302663088,
-0.011896179988980293,
0.059472594410181046,
0.01696820929646492,
0.0006726380088366568,
-0.02823767066001892,
0.05079995095729828,
-0.05003489553928375,
-0.01041340734809637,
0.00048420080565847456,
0.03462173417210579,
-0.011722971685230732,
0.0014703680062666535,
-0.03520876169204712,
-0.0015901795122772455,
0.019799763336777687,
0.028807027265429497,
0.044609181582927704,
0.16349981725215912,
-0.014105765148997307,
0.038531020283699036,
0.05995934456586838,
0.017695600166916847,
-0.011251669377088547,
-0.006342119537293911,
0.007088531274348497,
-0.03085937909781933,
0.06085589900612831,
-0.020782437175512314,
0.015419031493365765,
-0.024660883471369743,
0.06420339643955231,
-0.0910969004034996,
-0.016513658687472343,
-0.04809527099132538,
0.0430743582546711,
-0.015921857208013535,
0.00896502286195755,
0.026355687528848648,
-0.01685260981321335,
0.016551855951547623,
0.028418974950909615,
0.011043015867471695,
-0.10651203244924545,
0.02284528873860836,
0.0011191521771252155,
-0.01835145615041256,
0.0035287970677018166,
0.012331996113061905,
0.037021759897470474,
-0.06634112447500229,
-0.009371289052069187,
0.01872306875884533,
-0.0029678253922611475,
0.016123557463288307,
-0.008796743117272854,
-0.037009645253419876,
0.05416524037718773,
-0.014771277084946632,
0.014401964843273163,
0.02492244355380535,
0.03623098507523537,
-0.022356458008289337,
-0.021013926714658737,
0.0716967061161995,
-0.01247752271592617,
0.017405258491635323,
0.0392058826982975,
0.016681617125868797,
0.05321116745471954,
0.0436999574303627,
0.00020989644690416753,
0.006703914143145084,
-0.04396791011095047,
-0.018352102488279343,
0.06741274148225784,
-0.00841178186237812,
0.034648071974515915,
0.005212973337620497,
-0.01583084464073181,
-0.024535275995731354,
0.03123985417187214,
-0.02587122470140457,
0.026117835193872452,
0.00410931371152401,
-0.005070223473012447,
-0.015390326268970966,
-0.07983410358428955,
0.030110104009509087,
0.019594205543398857,
0.06543640047311783,
0.008983385749161243,
-0.02131824940443039,
-0.03291809931397438,
0.00268204091116786,
0.06544999778270721,
-0.02030484937131405,
-0.009297799319028854,
0.03057568334043026,
0.005541821476072073,
-0.006892825476825237,
-0.07589699327945709,
-0.0020629919599741697,
-0.018763883039355278,
0.02026444301009178,
-0.009411150589585304,
0.09219858795404434,
-0.036019835621118546,
0.009982151910662651,
0.012259346432983875,
-0.06240362673997879,
-0.018076177686452866,
-0.018778212368488312,
-0.03342346474528313,
-0.019392425194382668,
0.00193926936481148,
-0.034972310066223145,
0.001298775663599372,
-0.03259090334177017,
0.015503534115850925,
0.028261123225092888,
0.024340184405446053,
-0.0003270274610258639,
0.004089971072971821,
-0.0007305231411010027,
-0.009696359746158123,
0.0020480260718613863,
-0.015414010733366013,
0.04219330847263336,
0.005027685780078173,
0.011779128573834896,
0.025185562670230865,
0.03949112817645073,
-0.008976739831268787,
0.0558609701693058,
-0.0015752092003822327,
-0.003973609767854214,
0.032927557826042175,
0.01730450615286827,
-0.03163738176226616,
-0.01903422363102436,
0.016119839623570442,
0.013679933734238148,
-0.0049173650331795216,
0.010892506688833237,
-0.0024404264986515045,
0.033044882118701935,
-0.005970679689198732,
-0.032995522022247314,
-0.011766237206757069,
0.00977668073028326,
0.04639589041471481,
0.05293552577495575,
-0.01435047760605812,
-0.043597348034381866,
-0.03249453008174896,
0.04571129381656647,
-0.03694240748882294,
-0.01679871790111065,
-0.018071461468935013,
-0.029474403709173203,
-0.05802096053957939,
0.03369653597474098,
0.03606247901916504,
0.04127686098217964,
-0.005188850220292807,
0.028976092115044594,
0.02636321447789669,
0.04367905482649803,
-0.018638944253325462,
0.030497435480356216,
0.012800409458577633,
0.004765006713569164,
-0.03998611494898796,
-0.05280311778187752,
0.014048457145690918,
-0.030171021819114685,
0.002790172817185521,
-0.04199812561273575,
0.04610123112797737,
-0.034270938485860825,
0.05074184760451317,
0.02744247205555439,
0.022234894335269928,
0.007058554328978062,
-0.003042121883481741,
-0.05877866968512535,
0.04689767211675644,
-0.013417732901871204,
-0.007690057158470154,
-0.03516342490911484,
0.060655657202005386,
0.03646455332636833,
0.03149297833442688,
0.02245590277016163,
0.03658955544233322,
-0.006485515274107456,
0.002716303337365389,
0.0004924536915495992,
0.0016733354423195124,
-0.0030361516401171684,
-0.013532962650060654,
-0.007640743162482977,
-0.0017365163657814264,
0.011960492469370365,
0.025701286271214485,
0.03195808082818985,
-0.072953000664711,
-0.012104164808988571,
0.0007408562232740223,
-0.005498624872416258,
0.0210658460855484,
0.0026590123306959867,
0.020124083384871483,
-0.017898263409733772,
0.016664346680045128,
-0.04342253878712654,
-0.037543367594480515,
0.008496738038957119,
0.005101161077618599,
-0.029605798423290253,
-0.01014384999871254,
0.00017181730072479695,
-0.0401487834751606,
-0.01014165859669447,
0.004867929499596357,
-0.034002844244241714,
0.015967899933457375,
-0.06403706222772598,
-0.017413150519132614,
-0.030685506761074066,
0.012733151204884052,
0.01765855774283409,
0.0007084838580340147,
0.03983467444777489,
-0.035954032093286514,
-0.047708045691251755,
-0.028628621250391006,
0.004152468405663967,
-0.061444733291864395,
-0.04318247362971306,
0.0852794423699379,
-0.008702008984982967,
-0.017322871834039688,
0.03935859352350235,
-0.0004875818849541247,
0.0040199412032961845,
0.005851132329553366,
-0.017729735001921654,
0.03487437963485718,
0.028216039761900902,
-0.020581591874361038,
0.005793536547571421,
-0.029513748362660408,
0.00215937290340662,
-0.012819522991776466,
-0.04850120469927788,
-0.019569801166653633,
0.019884640350937843,
0.045458950102329254,
0.007264632731676102,
0.02462657354772091,
0.05133971944451332,
0.002358661964535713,
-0.05335281416773796,
0.09712030738592148,
0.032919056713581085,
0.03477811440825462,
-0.019498374313116074,
-0.01011041272431612,
-0.016057725995779037,
-0.05222621187567711,
0.006452712696045637,
-0.01580822840332985,
-0.04828813672065735,
0.0511811189353466,
0.023515695706009865,
-0.0769682452082634,
-0.012585259042680264,
0.04868355020880699,
0.013710327446460724,
-0.016154859215021133,
-0.028575390577316284,
0.013824491761624813,
0.003800124628469348,
-0.03989280015230179,
-0.004869083408266306,
-0.001571760280057788,
0.006334569305181503,
-0.009944742545485497,
-0.014075621962547302,
-0.0627674013376236,
0.013284551911056042,
-0.009109760634601116,
0.009789744392037392,
-0.009360001422464848,
0.011276180855929852,
0.050793349742889404,
0.04560750350356102,
0.006384376902133226,
0.015628047287464142,
0.03499378636479378,
-0.032781101763248444,
0.023753084242343903,
0.00004540654117590748,
0.027886368334293365,
-0.02955334074795246,
-0.02401570789515972,
0.028495609760284424,
0.027269747108221054,
0.04912916198372841,
-0.0029263871256262064,
0.032951951026916504,
0.023459916934370995,
-0.010529255494475365,
0.005233006551861763,
-0.059297334402799606,
0.021208489313721657,
-0.0064381323754787445,
0.08774697780609131,
-0.026502324268221855,
-0.03296962380409241,
-0.03364125266671181,
0.01966201327741146,
-0.001675238600000739,
-0.04597216472029686,
0.009044432081282139,
0.05189446732401848,
0.030438711866736412,
-0.08594673871994019,
0.019799496978521347,
0.02964370884001255,
-0.02778550051152706,
-0.02153153344988823,
0.009253091178834438,
-0.0045398022048175335,
0.027475902810692787,
-0.06187664717435837,
-0.011305153369903564,
0.0019390168599784374,
0.021093428134918213,
-0.01770123839378357,
-0.03740915283560753,
-0.060385920107364655,
0.011452704668045044,
0.048345521092414856,
0.03847576305270195,
0.004469658713787794,
0.0571645051240921,
-0.0004240886773914099,
-0.00020622764714062214,
0.016277670860290527,
-0.019526811316609383,
0.05107619985938072,
-0.03435630723834038,
-0.000706250371877104,
0.03287609666585922,
0.024600157514214516,
0.011690780520439148,
0.0023405977990478277,
-0.02361121214926243,
-0.030218614265322685,
0.06375854462385178,
-0.0050525180995464325,
-0.0366223119199276,
-0.025064872577786446,
0.0017932499758899212,
0.06920279562473297
] |
1
La finalité de la période d’observation, d'une durée maximale de six mois, renouvelable une
fois, est de procéder à un bilan économique, social et environnemental de l’entreprise en difficulté. A la suite de ce bilan, un plan de sauvegarde peut être adopté.
S'il apparaît, après l'ouverture de la procédure, que le débiteur était déjà en cessation des
paiements au moment du prononcé du jugement, le tribunal, saisi par le débiteur, l'administrateur, le mandataire judiciaire ou le ministère public, convertit la procédure de sauvegarde en une
procédure de redressement judiciaire (code de commerce [C. com.], art. L. 621-12) sans attendre l'issue du bilan.
Le débiteur détient le pouvoir, d'une part de demander le renouvellement de la période
d'observation (C. com., art. L. 621-3), d'autre part de demander la conversion de la sauvegarde en redressement judiciaire ou le
prononcé de la liquidation judiciaire (C. com., art. L. 622-10).
I. La période d'observation
2
Aux termes de l'article L. 623-1
du code de commerce, l'administrateur, avec le concours du débiteur et l'assistance éventuelle d'un ou de plusieurs experts, est chargé de dresser dans un rapport le bilan économique et social de
l'entreprise. Ce bilan précise l'origine, l'importance et la nature des difficultés de l'entreprise.
En l'absence d'administrateur judiciaire
(BOI-REC-EVTS-10-20-10-10 au I-C-1-b-2° § 110), il n'est pas dressé de bilan économique, social et environnemental (C. com., art. L.
627-3).
Durant cette période, l'administration de l'entreprise est assurée par son dirigeant, qui n'est
pas dessaisi et qui conserve des pouvoirs relativement étendus. Lorsqu'un administrateur judiciaire est désigné, celui-ci est chargé seulement d'une mission de surveillance de la gestion ou
d'assistance du débiteur pour tous les actes de gestion ou pour certains d'entre eux. Toutefois, le code de commerce attribue des pouvoirs significatifs à l'administrateur, notamment la continuation
des contrats en cours (C. com., art. L. 622-13), le fonctionnement des comptes bancaires sous sa signature en cas d'interdiction
bancaire du débiteur (C. com., art. L. 622-1, V).
A. Le bilan de l'entreprise : l'inventaire de l'actif et la vérification du passif
3
Ce bilan est établi à partir de plusieurs sources : l'inventaire et l'évaluation du patrimoine
effectués en début de procédure, la liste des créanciers (avec le montant des dettes) et des contrats en cours établie par le débiteur, la communication d’informations à l’administrateur ou au
mandataire judiciaire par des tiers qui ne peuvent leur opposer le secret professionnel.
1. L'inventaire
5
Dès l'ouverture de la procédure, il est dressé un inventaire du patrimoine du débiteur ainsi que
des garanties qui le grèvent. Cet inventaire, remis à l'administrateur et au mandataire judiciaire, est complété par le débiteur avec la mention des biens qu'il détient, susceptibles d'être
revendiqués par un tiers. Le débiteur remet à l'administrateur et au mandataire judiciaire la liste de ses créanciers, le montant de ses dettes et des principaux contrats en cours. Il les informe des
instances en cours auxquelles il est partie.
L'article L. 622-6-1 du code
de commerce confie au débiteur lui-même le soin d'établir l'inventaire à bref délai. Il doit être certifié par un commissaire aux comptes ou attesté par un expert-comptable.
10
Le jugement d'ouverture de la procédure peut contenir la désignation d'un officier public
chargé de dresser l'inventaire. A défaut, le juge-commissaire désigne un officier public pour y procéder ou les achever, si le débiteur n'engage pas les opérations d'inventaire dans un délai de huit
jours à compter du jugement d'ouverture ou ne les achève pas dans un délai fixé par ce jugement.
Le délai fixé pour achever les opérations d'inventaire peut être prorogé par le
juge-commissaire.
20
L'administrateur ou, s'il n'en a pas été nommé, le mandataire judiciaire peut, nonobstant
toute disposition législative ou réglementaire contraire, obtenir communication par les administrations et organismes publics, les organismes de prévoyance et de sécurité sociale, les établissements
de crédit ainsi que les services chargés de centraliser les risques bancaires et les incidents de paiement, des renseignements de nature à lui donner une exacte information sur la situation
patrimoniale du débiteur.
2. La déclaration, la vérification et l'admission des créances au passif
a. La déclaration des créances
30
Les créances nées antérieurement au jugement d'ouverture sont soumises à déclaration
(C. com., art. L. 622-24, al. 1). La déclaration doit être effectuée dans un délai de deux mois à compter de la publication du
jugement d'ouverture.
La déclaration porte le montant de la créance due au jour du jugement d'ouverture avec
indication des sommes à échoir et de la date de leurs échéances. Elle précise la nature du privilège ou de la sûreté dont la créance est éventuellement assortie. Sauf si elle résulte d'un titre
exécutoire, la créance déclarée est certifiée sincère par le créancier déclarant (C. com., art. L. 622-25).
Le quatrième alinéa de l'article L. 622-24 du code de commerce vise expressément les créances
du Trésor public qui n'ont pas encore fait l'objet d'un titre exécutoire au moment de leur déclaration. Elles sont admises à titre provisionnel pour leur montant déclaré.
Les créances postérieures au jugement, nées régulièrement pour les besoins du déroulement de
la procédure ou de la période d'observation échappent à l'obligation de déclaration (C. com., art. L. 622-17) mais doivent être
portées à la connaissance de l'administrateur et, à défaut, du mandataire judiciaire. En revanche, les créances postérieures nées régulièrement mais qui échappent à ce critère, sont à déclarer (C.
com., art. L. 622-24, al. 6). Dans ce cas, le délai de déclaration court à compter de la date d'exigibilité de la créance.
Pour plus de précisions, il convient de se reporter au
BOI-REC-EVTS-10-30 consacré à la déclaration de créances.
b. La vérification des créances par le mandataire judiciaire
40
Dans le délai fixé par le tribunal, le mandataire judiciaire établit, après avoir sollicité
les observations du débiteur, la liste des créances déclarées avec ses propositions d'admission, de rejet ou de renvoi devant la juridiction compétente. Il transmet cette liste au juge-commissaire
(C. com., art. L. 624-1).
Remarque : Le mandataire judiciaire ne peut être rémunéré au titre des créances
déclarées ne figurant pas sur la liste établie dans le délai mentionné ci-dessus, sauf, pour des créances déclarées après ce délai, en application des deux derniers alinéas de
l'article L. 622-24 du code de commerce.
La vérification des créances est faite par le mandataire judiciaire et le débiteur, assistés
le cas échéant par les contrôleurs désignés, présents ou dûment appelés.
50
Si une créance autre que celle relative à des salaires est discutée, le mandataire judiciaire
en avise le créancier ou son mandataire par lettre recommandée avec demande d'avis de réception, en l'invitant à faire connaître ses explications. Le défaut de réponse dans le délai de trente jours
interdit toute contestation ultérieure de la proposition du mandataire judiciaire, à moins que la discussion ne porte sur la régularité de la déclaration de créances
(C. com., art. L. 622-27).
Le délai de trente jours court à partir de la réception de la lettre. Cette lettre précise
l'objet de la discussion, indique le montant de la créance dont l'inscription est proposée et rappelle les dispositions de l'article L. 622-27 du code de commerce.
Les créanciers, dont les comptables publics, doivent impérativement répondre dans le délai
imparti. A défaut, et à moins que la discussion ne porte sur la régularité de la déclaration de créances, la décision du mandataire concernant cette créance ne pourra plus être contestée.
L'inopposabilité du défaut de réponse lorsque la discussion porte sur la régularité de la
déclaration de créances a été codifiée par
l'ordonnance du 12 mars 2014.
Cette ordonnance entre en vigueur le 1er juillet 2014 et s'applique aux
procédures ouvertes à compter de cette date. Elle n'est donc pas applicable aux procédures en cours au jour de son entrée en vigueur, à l'exception des dispositions de
l'article L. 643-9 du code de commerce et de l'article L. 643-13
du code de commerce relatives respectivement à la clôture de la liquidation judiciaire pour insuffisance d'actif et à la reprise de cette procédure.
La liste des créances contenant les indications prévues à
l'article L. 622-25 du code de commerce et à l'article R. 622-23
du code de commerce ainsi que les propositions du mandataire judiciaire et les observations du débiteur est déposée au greffe pour être sans délai remise au juge-commissaire. Elle est communiquée
à l'administrateur, s'il en a été désigné, et, le cas échéant, au commissaire à l'exécution du plan.
Les créanciers dont la créance n'a pas été portée définitivement sur la liste des créances
peuvent demander à être relevés de la forclusion.
Après le dépôt au greffe de cette liste, celle-ci est complétée par le greffier agissant à la
demande du mandataire judiciaire ou du créancier intéressé, par l'inscription des créances définitivement fixées à l'issue d'une instance judiciaire ou administrative et de celles admises à la suite
d'un relevé de forclusion intervenu après le dépôt de l'état des créances.
c. Admission des créances par le juge-commissaire
60
Au vu des propositions du mandataire judiciaire, le juge-commissaire décide de l'admission ou
du rejet des créances ou constate soit qu'une instance est en cours, soit que la contestation ne relève pas de sa compétence (C. com.,
art. L. 624-2). Les dispositions relatives à l'admission des créances figurent dans la partie réglementaire, de l'article R. 624-3
du code de commerce à l'article R. 624-7 du code de commerce.
70
Les décisions d'admission sans contestation sont matérialisées par l'apposition de la
signature du juge-commissaire sur la liste des créances établie par le mandataire judiciaire.
Le greffier avise par lettre simple les créanciers ou leur mandataire de cette admission. Ces
avis précisent le montant pour lequel la créance est admise ainsi que les sûretés et privilèges dont elle est assortie et reproduisent les dispositions de
l'article L. 622-27 du code de commerce et de l'article L. 624-3
du code de commerce.
Le mandataire judiciaire et l'administrateur, lorsqu'il en a été désigné, sont avisés contre
récépissé des décisions rendues.
80
Lorsque la compétence du juge-commissaire est contestée ou que ce juge soulève d'office son
incompétence, le greffier convoque par lettre recommandée avec demande d'avis de réception le débiteur, le créancier, le mandataire judiciaire et l'administrateur, lorsqu'il en a été désigné.
Ces dispositions sont applicables lorsque le juge-commissaire est appelé à statuer sur une
contestation de créance. Toutefois, il n'y a pas lieu à convocation du créancier lorsque celui-ci n'a pas contesté la proposition du mandataire judiciaire dans le délai prévu à
l'article L. 622-27 du code de commerce.
90
Les décisions statuant sur la compétence ou sur la contestation d'une créance sont notifiées
au débiteur et au créancier ou à son mandataire par le greffier, dans les huit jours. Ces notifications précisent le montant pour lequel la créance est admise ainsi que les sûretés et privilèges dont
elle est assortie et reproduisent les dispositions de l'article L. 622-27 du code de commerce et de
l'article L. 624-3 du code de commerce. Le mandataire judiciaire et l'administrateur, lorsqu'il en a été désigné, sont avisés contre
récépissé des décisions rendues.
L'article L. 624-3 du code de commerce dispose que le recours contre les décisions du
juge-commissaire prises en la matière est ouvert au créancier, au débiteur ou au mandataire judiciaire.
100
La décision d'incompétence ouvre au créancier, au débiteur et au mandataire judiciaire un
délai d'un mois à compter de la notification ou de la réception de l'avis délivré pour saisir la juridiction compétente à peine de forclusion, à moins de contredit. Les tiers intéressés ne peuvent
former tierce opposition contre la décision rendue par la juridiction compétente que dans le délai d'un mois à compter de sa transcription sur l'état des créances.
110
A la requête du Trésor public, le juge-commissaire, après avoir recueilli l'avis du mandataire
judiciaire, prononce l'admission définitive des créances admises à titre provisionnel en application du quatrième alinéa de l'article
L. 622-24 du code de commerce et qui ont fait l'objet d'un titre exécutoire (cf.I-A-2-a § 30) ou ne sont plus contestées. Les décisions sont portées
sur l'état des créances.
Les décisions rendues en méconnaissance des dispositions du quatrième alinéa de l'article L.
622-24 du code de commerce sont susceptibles d'appel.
120
Le recours contre les décisions du juge-commissaire statuant sur l'admission des créances est
formé devant la cour d'appel (C. com., art. R. 624-7).
3. État des créances
130
L'article R. 624-8 du code de
commerce définit ainsi l'état des créances : "Les décisions prononcées par le juge-commissaire sont portées par le greffier sur la liste des créances mentionnées au premier alinéa de
l'article R. 624-2 du code de commerce. Cette liste ainsi complétée et les relevés des créances résultant du contrat de travail
constituent l'état des créances".
Les décisions d'admission ou de rejet des créances ou d'incompétence prononcées par le
juge-commissaire sont portées sur un état qui est déposé au greffe du tribunal.
Le greffier fait publier au bulletin officiel des annonces civiles et commerciales (BODACC)
une insertion indiquant ce dépôt et le délai pour présenter une réclamation (C. com., art. R. 624-8). Toute personne intéressée, à l'exclusion de celles mentionnées à
l'article L. 624-3 du code commerce, peut former une réclamation devant le juge-commissaire dans le délai d'un mois à compter de la
publication.
140
L'état des créances mentionné à
l'article R. 624-8 du code de commerce est complété par :
- les décisions rendues par la juridiction compétente, lorsque la matière est de la compétence
d'une autre juridiction ;
- les décisions mentionnées au premier alinéa de
l'article R. 624-11 du code de commerce ;
- les décisions rendues par la cour d'appel statuant sur les recours formés contre les
décisions du juge-commissaire.
150
Le créancier dont les droits ont été reconnus par une décision d'une autre juridiction passée
en force de chose jugée adresse au greffier du tribunal qui a ouvert la procédure une expédition de cette décision.
Les décisions du juge-commissaire ou de la juridiction saisie sont mentionnées sur l’état des
créances qui fait l’objet d’une nouvelle publicité au BODACC.
B. Fonctionnement de l'entreprise durant la période d'observation
1. La direction de l'entreprise
160
Durant la période d'observation, l'administration de l'entreprise est assurée par son
dirigeant.
Lorsque le tribunal, en application des dispositions de
l'article L. 621-4 du code de commerce, désigne un ou plusieurs administrateurs, il les charge ensemble ou séparément de surveiller
le débiteur dans sa gestion ou de l'assister pour tous les actes de gestion ou pour certains d'entre eux.
Le débiteur continue à exercer sur son patrimoine les actes de disposition et
d'administration, ainsi que les droits et actions qui ne sont pas compris dans la mission de l'administrateur.
En outre, sous réserve des dispositions de
l'article L. 622-7 du code de commerce et de l'article L. 622-13
du code de commerce, les actes de gestion courante qu'accomplit seul le débiteur sont réputés valables à l'égard des tiers de bonne foi.
Dès le jugement d'ouverture, tout tiers détenteur est tenu de remettre à l'administrateur ou,
à défaut, au mandataire judiciaire, à la demande de celui-ci, les documents et livres comptables en vue de leur examen.
2. Le principe de la poursuite de l'activité
170
L'article L. 622-9 du code de
commerce pose le principe de la continuation de l'activité de l'entreprise durant la période d'observation. Les exceptions à ce principe résident dans la cessation d'activité
(C. com., art. L. 622-10 à C. com., art. L. 622-16).
a. La cessation partielle de l'activité
180
A tout moment de la période d'observation, le tribunal, à la demande du débiteur, peut
ordonner la cessation partielle de l'activité.
b. La conversion en redressement ou en liquidation judiciaire
190
A la demande du débiteur, de l'administrateur, du mandataire judiciaire, du ministère public,
le tribunal convertit la procédure en un redressement judiciaire, si les conditions de l'article L. 631-1 du code de commerce sont
réunies, ou prononce la liquidation judiciaire, si les conditions de l'article L. 640-1 du code de commerce sont réunies.
A la demande du débiteur, il décide également la conversion en redressement judiciaire si
l'adoption d'un plan de sauvegarde est manifestement impossible et si la clôture de la procédure conduirait, de manière certaine et à bref délai, à la cessation des paiements.
Il statue après avoir entendu ou dûment appelé le débiteur, l'administrateur, le mandataire
judiciaire, les contrôleurs et les représentants du comité d'entreprise ou, à défaut, des délégués du personnel, et avoir recueilli l'avis du ministère public.
Lorsqu'il convertit la procédure de sauvegarde en procédure de redressement judiciaire, le
tribunal peut, si nécessaire, modifier la durée de la période d'observation restant à courir.
Lorsque le tribunal prononce la liquidation, il met fin à la période d'observation et, sous
réserve des dispositions de l'article L. 641-10 du code de commerce, à la mission de l'administrateur. Dans les conditions prévues
au dernier alinéa de l'article L. 622-10 du code de commerce, il désigne une personne chargée de réaliser la prisée des actifs du
débiteur.
3. L'élaboration d'un projet de plan
200
Aux termes de l’article L.
626-2 du code de commerce, le projet de plan détermine les perspectives de redressement, en fonctions des possibilités et des modalités d’activités, de l’état du marché ou des moyens de
financement disponibles. Le projet devra comporter un volet social.
Seule l’élaboration d’un plan visant au redressement de la situation de l’entreprise est
envisageable. Dans le cadre de la procédure de sauvegarde, le plan de cession totale de l’entreprise est exclu.
La continuation de l’activité peut s’accompagner d’une cession ou d’un arrêt partiel
d’activité ou de l’adjonction d’une activité nouvelle. Pour les personnes morales le plan peut prévoir une augmentation de capital social.
Par ailleurs, le chef d’entreprise devra définir les modalités d’apurement du passif et
préciser les garanties souscrites pour assurer l’exécution du plan.
II. Le plan de sauvegarde
210
L'article L. 626-1 du code de
commerce prévoit que lorsqu'il existe une possibilité sérieuse pour l'entreprise d'être sauvegardée, le tribunal arrête dans ce but un plan qui met fin à la période d'observation.
Ce plan de sauvegarde comporte, s'il y a lieu, l'arrêt, l'adjonction ou la cession d'une ou de
plusieurs activités.
S'il n'est pas présenté de projet de plan avant l'expiration de la période d'observation, le
tribunal peut clôturer la procédure après avoir été saisi par le ministère public, par tout créancier ou par les mandataires de justice, et après avoir entendu ou appelé le débiteur
(C. com., art. R. 626-18, al. 2).
A. Le projet de plan
220
Le projet de plan est proposé par le débiteur avec le concours de l'administrateur
(C. com., art. L. 626-2, al. 1), au vu du bilan économique, social et, le cas échéant, environnemental.
Le projet de plan détermine les perspectives de redressement en fonction des possibilités et
des modalités d'activités, de l'état du marché et des moyens de financement disponibles. Il définit les modalités de règlement du passif et les garanties éventuelles que le débiteur doit souscrire
pour en assurer l'exécution.
Les créanciers interviennent de manière concertée lorsque les comités de créanciers sont mis
en place.
1. Le contenu du projet de plan
230
Ce projet expose et justifie le niveau et les perspectives d'emploi ainsi que les conditions
sociales envisagées pour la poursuite d'activité. Lorsque le projet prévoit des licenciements pour motif économique, il rappelle les mesures déjà intervenues et définit les actions à entreprendre en
vue de faciliter le reclassement et l'indemnisation des salariés dont l'emploi est menacé.
Le comité d'entreprise ou, à défaut, les délégués du personnel et le mandataire judiciaire
sont informés et consultés sur les mesures que le débiteur envisage de proposer dans le projet de plan au vu des informations et offres reçues. Le bilan économique et social et le projet de plan leur
sont communiqués par l'administrateur, complétés, le cas échéant, de ses observations.
Les documents sont simultanément adressés à l'autorité administrative compétente en matière de
droit du travail. Le procès-verbal de la réunion à l'ordre du jour de laquelle a été inscrite la consultation des représentants du personnel est transmis au tribunal ainsi qu'à l'autorité
administrative. Le ministère public en reçoit communication.
Le projet recense, annexe et analyse les offres d'acquisition portant sur une ou plusieurs
activités, présentées par des tiers. Il indique la ou les activités dont sont proposés l'arrêt ou l'adjonction (C. com., art. L. 626-2,
al. 5).
240
L'entrée d'un nouveau partenaire dans le capital implique son identification complète et la
description de son assise économique.
Lorsque le projet de plan prévoit une modification du capital, l'assemblée générale
extraordinaire ou l'assemblée des associés est convoquée. Si, du fait des pertes constatées dans les documents comptables, les capitaux propres sont inférieurs à la moitié du capital social,
l'assemblée est d'abord appelée à reconstituer ces capitaux à concurrence du montant proposé par l'administrateur et qui ne peut être inférieur à la moitié du capital social. Elle peut également être
appelée à décider la réduction et l'augmentation du capital en faveur d'une ou plusieurs personnes qui s'engagent à exécuter le plan.
Les engagements pris par les actionnaires ou associés ou par de nouveaux souscripteurs sont
subordonnés dans leur exécution à l'acceptation du plan par le tribunal.
a. Les délais et la remise de dettes
250
Les propositions du plan quant aux délais, ne peuvent excéder la durée du plan
(C. com., art. L. 626-18, al. 6), qui ne saurait être supérieure à 10 ans ou 15 ans s'il s'agit d'un agriculteur
(C. com., art. L. 626-12).
Lorsque le mandataire judiciaire a consulté les créanciers par écrit, le défaut de réponse
dans le délai de trente jours vaut acceptation pour les propositions portant exclusivement sur des délais de paiement (C. com., art. L.
626-5, al. 2).
260
Les administrations financières, les organismes de sécurité sociale, les institutions gérant
le régime d'assurance chômage prévu par les articles L. 5422-1 et suivants du code du travail et les institutions régies par le livre IX du code de la sécurité sociale
(CSS, art. L. 911-1 et suiv.) peuvent accepter de remettre tout ou partie de ses dettes au débiteur .
Dans ce cadre, les administrations financières peuvent remettre l'ensemble des impôts
directs perçus au profit de l'État et des collectivités territoriales ainsi que des produits divers du budget de l'État dus par le débiteur. S'agissant des impôts indirects perçus au profit de l'État
et des collectivités territoriales, seuls les intérêts de retard, majorations, pénalités ou amendes peuvent faire l'objet d'une remise.
Les conditions de la remise de la dette qui s'effectuent via la commission des chefs des
services financiers et des représentants des organismes de sécurité sociale et d'assurance chômage (CCSF) sont fixées par des dispositions codifiées de
l'article D. 626-9 du code de commerce à l'article D. 626-15 du
code de commerce.
Ces créanciers peuvent également décider des cessions de rang de privilège ou d'hypothèque
ou de l'abandon de ces sûretés.
Le mandataire judiciaire dresse un état des réponses faites par les créanciers. Cet état est
adressé au débiteur et à l'administrateur ainsi qu'aux contrôleurs.
b. Le rôle des comités de créanciers
270
Deux comités de créanciers ont été institués par la
loi n° 2005-845 du 26 juillet 2005 de sauvegarde des
entreprises : le comité des établissements de crédit et le comité des principaux fournisseurs (C. com., art. L. 626-30). Les
dispositions qui leur sont applicables sont codifiées à l'article L. 626-29 du code de commerce, à
l'article L. 626-35 du code de commerce et de l'article R.
626-52 du code de commerce à l'article R. 626-63 du code de commerce.
Les comptables de la direction générale des finances publiques (DGFiP) n'en font pas partie.
280
Ces comités doivent être constitués par l'administrateur dans les trente jours de
l'ouverture de la procédure pour les entreprises dont le chiffre d'affaires dépasse un certain montant ou dont le nombre de salariés dépasse un certain seuil (les autres entreprises peuvent exercer
cette faculté) :
- un comité regroupe les établissements de crédit ;
- l'autre comité regroupe les principaux fournisseurs (dont la créance représente au moins 3
% du total du passif fournisseurs).
Les comités de créanciers discutent avec le débiteur et l'administrateur lors de
l'élaboration du plan.
Ils doivent être consultés dans les 6 mois du jugement d'ouverture de la procédure de
sauvegarde (C. com., art. L. 626-34).
Outre les délais et remises de dettes, les comités de créanciers peuvent procéder dans les
sociétés par actions à une recapitalisation par la conversion de leurs créances en titres pouvant donner accès au capital.
Chacun des comités de créanciers se prononce sur le projet de plan. Si la majorité des deux
tiers des créances (et en prenant en compte les seuls votes exprimés) adopte le projet de plan, le plan est arrêté par le tribunal. A défaut d'adoption par l'un ou l'autre des comités, la procédure
normale est reprise.
2. Les dispositions particulières du jugement arrêtant le plan
290
Après avoir entendu ou dûment appelé le débiteur, l'administrateur, le mandataire
judiciaire, les contrôleurs ainsi que les représentants du comité d'entreprise ou, à défaut, des délégués du personnel, le tribunal statue au vu des documents prévus à
l'article L. 626-8 du code de commerce, après avoir recueilli l'avis du ministère public.
Lorsque la procédure est ouverte au bénéfice d'un débiteur qui emploie un nombre de salariés
ou dont le chiffre d'affaires hors taxes est supérieur à certains seuils, les débats doivent avoir lieu en présence du ministère public
(C. com., art. L. 626-9). Les seuils figurent à l'article R. 621-11
du code de commerce.
a. La participation des créanciers à hauteur de leur engagement
300
Le plan désigne les personnes tenues de l'exécuter et mentionne l'ensemble des engagements
qui ont été souscrits par elles et qui sont nécessaires à la sauvegarde de l'entreprise. Ces engagements portent sur l'avenir de l'activité, les modalités du maintien et du financement de
l'entreprise, le règlement du passif soumis à déclaration ainsi que, s'il y a lieu, les garanties fournies pour en assurer l'exécution.
Le plan expose et justifie le niveau et les perspectives d'emploi ainsi que les conditions
sociales envisagés pour la poursuite d'activité.
Les personnes qui exécuteront le plan, même à titre d'associés, ne peuvent pas se voir
imposer des charges autres que les engagements qu'elles ont souscrits au cours de sa préparation, sous réserve des dispositions prévues à
l'article L. 626-3 du code de commerce et à l'article L. 626-16 du
code de commerce.
310
Le tribunal donne acte des délais et remises acceptés par les créanciers dans les conditions
prévues au deuxième alinéa de l'article L. 626-5 du code de commerce et à
l'article L. 626-6 du code de commerce. Ces délais et remises peuvent, le cas échéant, être réduits par le tribunal. Pour les autres
créanciers, le tribunal impose des délais uniformes de paiement, sous réserve, en ce qui concerne les créances à terme, des délais supérieurs stipulés par les parties avant l'ouverture de la
procédure, qui peuvent excéder la durée du plan.
Le premier paiement ne peut intervenir au-delà d'un délai d'un an.
Au-delà de la deuxième année, le montant de chacune des annuités prévues par le plan ne
peut, sauf dans le cas d'une exploitation agricole, être inférieur à 5 % du passif admis.
Pour les contrats de crédit-bail, ces délais prennent fin si, avant leur expiration, le
crédit-preneur lève l'option d'achat. Celle-ci ne peut être levée si, sous déduction des remises acceptées, l'intégralité des sommes dues en vertu du contrat n'a pas été réglée.
b. L'inaliénabilité temporaire de certains actifs
320
Dans le jugement arrêtant le plan ou le modifiant, le tribunal peut décider que les biens
qu'il estime indispensables à la continuation de l'entreprise ne pourront être aliénés sans son autorisation, pour une durée qu'il fixe, qui ne peut excéder celle du plan. La publicité de
l'inaliénabilité temporaire est assurée dans des conditions fixées par décret en Conseil d'État.
Lorsque le tribunal est saisi d'une demande d'autorisation d'aliéner un bien rendu
inaliénable en application du premier alinéa de l'article L. 626-14 du code de commerce, il statue, à peine de nullité, après avoir
recueilli l'avis du ministère public.
Tout acte passé en violation de cette interdiction est annulé à la demande de tout intéressé
ou du ministère public, présentée dans le délai de trois ans à compter de la conclusion de l'acte. Lorsque l'acte est soumis à publicité, le délai court à compter de celle-ci.
c. Les effets du jugement arrêtant le plan
330
L'inscription d'une créance au plan et l'octroi de délais ou remises par le créancier ne
préjugent pas l'admission définitive de la créance au passif.
340
Le jugement qui arrête le plan en rend les dispositions opposables à tous.
A l'exception des personnes morales, les co-obligés et les personnes ayant consenti une
sûreté personnelle ou ayant affecté ou cédé un bien en garantie peuvent s'en prévaloir.
Sans préjudice de l'application des dispositions de
l'article L. 626-18 du code de commerce, la durée du plan est fixée par le tribunal. Elle ne peut excéder dix ans
(C. com., art. L. 626-12). Lorsque le débiteur est un agriculteur, elle ne peut excéder quinze ans.
La décision arrêtant le plan entraîne la levée de plein droit de toute interdiction
d'émettre des chèques mise en œuvre avant le jugement d'ouverture de la procédure.
Le tribunal peut charger l'administrateur d'effectuer les actes nécessaires à la mise en
œuvre du plan qu'il détermine.
Le mandataire judiciaire demeure en fonction pendant le temps nécessaire à la vérification
et à l'établissement définitif de l'état des créances.
B. L'exécution du plan.
350
Le tribunal nomme, pour la durée fixée à
l'article L. 626-12 du code de commerce, l'administrateur ou le mandataire judiciaire en qualité de commissaire chargé de veiller à
l'exécution du plan. Le tribunal peut, en cas de nécessité, nommer plusieurs commissaires (C. com., art. L. 626-25).
1. Mesures particulières
360
Dans la limite de 5 % du passif estimé, les créances les plus faibles prises dans l'ordre
croissant de leur montant et sans que chacune puisse excéder un montant fixé par décret, sont remboursées sans remise ni délai. Cette disposition ne s'applique pas lorsque le montant des créances
détenues par une même personne excède un dixième du pourcentage ci-dessus fixé ou lorsqu'une subrogation a été consentie ou un paiement effectué pour autrui.
370
Les sommes à répartir correspondant aux créances litigieuses ne sont versées qu'à compter de
l'admission définitive de ces créances au passif. Toutefois, la juridiction saisie du litige peut décider que le créancier participera à titre provisionnel, en tout ou partie, aux répartitions faites
avant l'admission définitive.
Sauf disposition législative contraire, les paiements prévus par le plan sont portables.
Le tribunal fixe les modalités du paiement des dividendes arrêtés par le plan. Les
dividendes sont payés entre les mains du commissaire à l'exécution du plan, qui procède à leur répartition.
380
En cas de vente d'un bien grevé d'un privilège spécial, d'un gage, d'un nantissement ou
d'une hypothèque, la quote-part du prix correspondant aux créances garanties par ces sûretés est versée en compte de dépôt à la Caisse des dépôts et consignations et les créanciers bénéficiaires de
ces sûretés ou titulaires d'un privilège général sont payés sur le prix après le paiement des créances garanties par le privilège établi à
l'article L. 3253-2 du code du travail, à l'article L. 3253-3 du
code du travail, à l'article L. 3253-4 du code du travail et à
l'article L. 7313-8 du code du travail.
Ils reçoivent les dividendes à échoir d'après le plan, réduits en fonction du paiement
anticipé, suivant l'ordre de préférence existant entre eux.
390
Si un bien est grevé d'un privilège, d'un gage, d'un nantissement ou d'une hypothèque, une
autre garantie peut lui être substituée en cas de besoin, si elle présente des avantages équivalents. En l'absence d'accord, le tribunal peut ordonner cette substitution.
En cas de cession partielle d'actifs, le prix est versé au débiteur sous réserve de
l'application de l'article L. 626-22 du code de commerce.
2. Suites procédurales
a. Le commissaire à l'exécution du plan
400
Les actions introduites avant le jugement qui arrête le plan et auxquelles l'administrateur
ou le mandataire judiciaire est partie sont poursuivies par le commissaire à l'exécution du plan ou, si celui-ci n'est plus en fonction, par un mandataire de justice désigné spécialement à cet effet
par le tribunal.
Le commissaire à l'exécution du plan est également habilité à engager des actions dans
l'intérêt collectif des créanciers.
410
Le commissaire à l'exécution du plan peut se faire communiquer tous les documents et
informations utiles à sa mission.
Il rend compte au président du tribunal et au ministère public du défaut d'exécution du
plan. Il en informe le comité d'entreprise ou, à défaut, les délégués du personnel.
Toute somme perçue par le commissaire à l'exécution du plan est immédiatement versée en
compte de dépôt à la Caisse des dépôts et consignations. En cas de retard, le commissaire à l'exécution du plan doit, pour les sommes qu'il n'a pas versées, un intérêt dont le taux est égal au taux de
l'intérêt légal majoré de cinq points.
Le commissaire à l'exécution du plan peut être remplacé par le tribunal, soit d'office, soit
à la demande du ministère public. Lorsque le remplacement est demandé par le commissaire à l'exécution du plan, le président du tribunal statue par ordonnance.
420
Une modification substantielle dans les objectifs ou les moyens du plan ne peut être décidée
que par le tribunal, à la demande du débiteur et sur le rapport du commissaire à l'exécution du plan.
Le tribunal statue après avoir recueilli l'avis du ministère public et avoir entendu ou
dûment appelé le débiteur, le commissaire à l'exécution du plan, les contrôleurs, les représentants du comité d'entreprise ou, à défaut, des délégués du personnel et toute personne intéressée.
b. La fin de la procédure de sauvegarde
430
La fin "naturelle" de la procédure de sauvegarde est l'apurement du passif par l'exécution
du plan.
Néanmoins, en cas d’inexécution des engagements du plan par le débiteur, le tribunal peut,
après avis du ministère public, prononcer la résolution du plan.
Les créanciers du plan retrouvent alors leur droit de poursuite individuelle pour recouvrer
leurs créances, déduction faite des sommes perçues, sauf ouverture d'un redressement ou d'une liquidation judiciaire.
440
En cas de défaut de paiement des dividendes par le débiteur, le commissaire à l'exécution du
plan procède à leur recouvrement conformément aux dispositions arrêtées. Il y est seul habilité.
Le tribunal qui a arrêté le plan peut, après avis du ministère public, en décider la
résolution si le débiteur n'exécute pas ses engagements dans les délais fixés par le plan.
Si la résolution n’entraîne pas la cessation des paiements, l'ouverture d'un redressement ou
d'une liquidation judiciaire est exclue.
450
Lorsque la cessation des paiements du débiteur est constatée au cours de l'exécution du
plan, le tribunal qui a arrêté ce dernier décide, après avis du ministère public, sa résolution et ouvre une procédure de redressement judiciaire ou, si le redressement est manifestement impossible,
une procédure de liquidation judiciaire.
Le tribunal est saisi à cette fin par un créancier, le commissaire à l'exécution du plan ou
le ministère public.
Le jugement qui prononce la résolution du plan met fin aux opérations et à la procédure
lorsque celle-ci est toujours en cours. Sous réserve des dispositions du deuxième alinéa de l'article L. 626-19 du code de
commerce, il fait recouvrer aux créanciers l'intégralité de leurs créances et sûretés, déduction faite des sommes perçues, et emporte déchéance de tout délai de paiement accordé.
(460)
470
Après résolution du plan et ouverture de la nouvelle procédure, les créanciers soumis à ce
plan sont dispensés de déclarer leurs créances et sûretés. Les créances inscrites à ce plan sont admises de plein droit, déduction faite des sommes déjà perçues
(C. com., art. L. 626-27, III).
Quand il est établi que les engagements énoncés dans le plan ou décidés par le tribunal ont
été tenus, celui-ci, à la requête du commissaire à l'exécution du plan, du débiteur ou de tout intéressé, constate que l'exécution du plan est achevée.
480
Le tribunal est saisi par l'administrateur, le mandataire judiciaire ou le ministère public.
Il se prononce après avoir entendu ou dûment appelé le débiteur.
L'ouverture de la liquidation judiciaire après résolution du plan reste subordonnée à la
preuve que le redressement est manifestement impossible.
En pratique, c’est l’impossibilité de mettre en œuvre un plan de redressement qui entraîne
l'ouverture de la liquidation judiciaire.
490
Le deuxième alinéa de
l’article R. 626-20 du code de commerce précise que si le plan de sauvegarde est toujours en cours à l’expiration d’un délai de 2
ans à compter de son arrêté, les mentions relatives à la procédure et à l’exécution du plan sont, à l’initiative du débiteur, radiées des registres ou répertoires sur lesquels elles sont portées.
|
Bulletin officiel des finances publiques - impôts
|
BOI-REC-EVTS-10-20-10-20
|
https://bofip.impots.gouv.fr/bofip/655-PGP.html/identifiant=BOI-REC-EVTS-10-20-10-20-20150701
|
2015-07-01 00:00:00
|
23db34dbcd881196789254c0692689ca065de50c5cc25bbcfb71ade2d24e2bf9
|
[
-0.044548410922288895,
0.0021163946948945522,
-0.071323461830616,
0.00862684566527605,
-0.04162339121103287,
-0.09578835964202881,
-0.022551443427801132,
0.024559564888477325,
0.03024209477007389,
-0.04104220122098923,
-0.06877314299345016,
0.02183775044977665,
-0.003859689924865961,
0.06041766330599785,
-0.055184800177812576,
0.09407158195972443,
0.05047912895679474,
0.06043704226613045,
0.0005194138502702117,
-0.02808910235762596,
0.08732151985168457,
0.04667277634143829,
0.05950015410780907,
-0.012223554775118828,
0.0027678548358380795,
0.001355159329250455,
-0.0006006569019518793,
-0.08009914308786392,
-0.02533968910574913,
-0.007119521964341402,
-0.02711532637476921,
-0.07594127207994461,
0.035000234842300415,
0.04152051359415054,
0.06551962345838547,
0.007017976138740778,
0.026514222845435143,
0.023255113512277603,
0.044845789670944214,
0.019564304500818253,
-0.005239107180386782,
-0.027630776166915894,
-0.038922615349292755,
0.07344081252813339,
-0.0367811881005764,
0.05418572947382927,
-0.0521240159869194,
0.05427242070436478,
0.00012974404671695083,
0.06046907976269722,
0.00009911542292684317,
0.07098282128572464,
0.029055532068014145,
0.007628627121448517,
0.01718788780272007,
0.011580751277506351,
-0.04728761687874794,
0.09054476767778397,
0.07301416993141174,
-0.03579544648528099,
-0.014919176697731018,
-0.0017729385290294886,
0.00036745911347679794,
-0.07545959949493408,
-0.03832707926630974,
-0.019522525370121002,
0.0403166189789772,
-0.001608247053809464,
0.15080437064170837,
0.04873614385724068,
0.04228471964597702,
0.051550984382629395,
0.01430458389222622,
0.07128490507602692,
0.051657456904649734,
0.08301413059234619,
0.011030013673007488,
0.06847560405731201,
-0.040477074682712555,
0.022310642525553703,
-0.015082435682415962,
0.012616013176739216,
0.024111224338412285,
0.04892585799098015,
0.001533103990368545,
-0.01596722938120365,
-0.0012200117344036698,
-0.00981056597083807,
0.004817558452486992,
-0.0003424280439503491,
-0.017502285540103912,
0.059195004403591156,
0.054934680461883545,
0.03240707144141197,
0.03110487200319767,
-0.006352626718580723,
-0.0002799613866955042,
0.0597211979329586,
0.07352980226278305,
0.028385277837514877,
0.011798945255577564,
0.04960940033197403,
0.044478677213191986,
0.004307493567466736,
0.007633864413946867,
-0.05556338280439377,
-0.004390779882669449,
-0.03587748482823372,
-0.02701791562139988,
-0.048889003694057465,
-0.03920237347483635,
-0.02239859849214554,
-0.02582329511642456,
-0.009363128803670406,
-0.013435078784823418,
-0.016746601089835167,
-0.0214646365493536,
-0.028071120381355286,
-0.06195520982146263,
0.021954912692308426,
0.02275100350379944,
-0.06151752546429634,
-0.03839617222547531,
0.005789236165583134,
-0.06825844943523407,
-0.029559340327978134,
-0.06548495590686798,
-0.016948463395237923,
-0.04391679912805557,
-0.015290764160454273,
0.04604531079530716,
0.042284537106752396,
0.005602208431810141,
-0.015719713643193245,
-0.04235389828681946,
-0.016200946643948555,
-0.02680659480392933,
0.06251014024019241,
-0.016324877738952637,
0.02997625432908535,
-0.010138020850718021,
-0.024296090006828308,
-0.048587117344141006,
0.0389588326215744,
0.011464180424809456,
-0.007610979489982128,
-0.033506955951452255,
-0.05325034633278847,
0.007580429315567017,
0.02258170023560524,
-0.005918084643781185,
0.01287504006177187,
0.007313361391425133,
0.03185667097568512,
0.020968763157725334,
0.019875723868608475,
-0.03799974173307419,
0.050988007336854935,
-0.004216240253299475,
-0.014437399804592133,
0.005777426064014435,
-0.014476883225142956,
0.041718773543834686,
-0.04287314414978027,
-0.010085400193929672,
0.03489040955901146,
-0.023118294775485992,
0.08501135557889938,
0.01170765794813633,
-0.008877618238329887,
-0.06812278926372528,
0.030151618644595146,
0.022281000390648842,
-0.039621200412511826,
-0.014799113385379314,
-0.05961517244577408,
-0.027018506079912186,
0.03849778696894646,
-0.0057156877592206,
0.061092957854270935,
-0.006413731724023819,
-0.024782348424196243,
-0.016582852229475975,
-0.029734725132584572,
0.004783318843692541,
-0.02484271116554737,
0.015183676965534687,
-0.04181256145238876,
0.013231447897851467,
0.039523299783468246,
-0.02697852812707424,
-0.012059762142598629,
-0.07014556229114532,
0.004031735472381115,
0.03427717834711075,
-0.06818347424268723,
-0.028731385245919228,
0.032513681799173355,
0.0884668380022049,
0.01721513457596302,
0.043960124254226685,
0.038066569715738297,
-0.05356253311038017,
0.022929470986127853,
-0.04122999683022499,
-0.07483255118131638,
0.009151415899395943,
0.05086560547351837,
0.006428579334169626,
-0.028932049870491028,
0.06098784878849983,
0.009658207185566425,
0.027280623093247414,
0.01630118303000927,
-0.06965707242488861,
-0.012512635439634323,
0.021474355831742287,
-0.03245162218809128,
0.025233009830117226,
0.03739917650818825,
-0.0016697082901373506,
-0.025018608197569847,
-0.09128579497337341,
-0.0002341110521228984,
0.02176390402019024,
0.0015298465732485056,
-0.020219318568706512,
0.013245932757854462,
0.00764737231656909,
0.005972877144813538,
0.0030450327321887016,
-0.013116012327373028,
0.018757019191980362,
0.013381083495914936,
-0.004761511459946632,
-0.01928417757153511,
-0.028113864362239838,
0.009398783557116985,
-0.037896912544965744,
0.0575655959546566,
0.02815176174044609,
0.026560958474874496,
0.005809873808175325,
-0.00001359393627353711,
-0.03205489367246628,
-0.03828703239560127,
-0.041712094098329544,
-0.008088777773082256,
-0.03431730717420578,
0.04318910092115402,
-0.005749526899307966,
0.015813980251550674,
-0.031505897641181946,
0.02388213574886322,
0.030945654958486557,
-0.06023699790239334,
0.03908451274037361,
0.055844541639089584,
0.019268129020929337,
-0.025788642466068268,
0.005624127108603716,
-0.038762740790843964,
-0.0133634302765131,
0.016277888789772987,
0.0034038720186799765,
-0.08070839941501617,
0.05749775096774101,
0.04290647804737091,
-0.008636693470180035,
0.024627242237329483,
-0.017759770154953003,
-0.0006662416853941977,
0.011391134932637215,
0.031719427555799484,
-0.022740956395864487,
-0.029008863493800163,
-0.030112802982330322,
0.01185052003711462,
0.0818665623664856,
-0.0021967992652207613,
-0.0391477532684803,
-0.03559322655200958,
-0.004495879169553518,
-0.06155816465616226,
-0.03405965864658356,
-0.018227409571409225,
-0.00738809909671545,
-0.036680616438388824,
-0.030577221885323524,
0.003994049038738012,
-0.028383905068039894,
-0.020001759752631187,
-0.011395877227187157,
0.08870619535446167,
-0.030323516577482224,
0.016327591612935066,
-0.05425119400024414,
0.04805099219083786,
-0.011645379476249218,
-0.0005878416122868657,
-0.050347838550806046,
0.005593783222138882,
0.024026738479733467,
0.013661610893905163,
-0.029245251789689064,
-0.047194816172122955,
-0.009909006766974926,
-0.00892413780093193,
-0.05238329991698265,
0.05329291149973869,
-0.04834591597318649,
-0.02771677076816559,
0.00743298651650548,
-0.00920975673943758,
0.013295301236212254,
-0.046920500695705414,
-0.024949079379439354,
0.0019242982380092144,
-0.03790377825498581,
-0.003116379491984844,
-0.04204839840531349,
0.059023577719926834,
0.0034641772508621216,
0.04227383807301521,
0.022288713604211807,
-0.03448474034667015,
0.024006595835089684,
0.04509328678250313,
-0.03760296478867531,
-0.038774214684963226,
0.005168397910892963,
0.0383482426404953,
0.017197180539369583,
-0.0487300343811512,
0.024509742856025696,
0.0023228160571306944,
0.0493256151676178,
0.005252557341009378,
-0.014603723771870136,
0.014012672007083893,
0.03807249292731285,
0.0381128303706646,
-0.07214414328336716,
0.02433822490274906,
0.0882442444562912,
0.03593115136027336,
0.04387202486395836,
-0.050824087113142014,
0.01718881167471409,
-0.009687353856861591,
-0.011784413829445839,
0.0454363189637661,
0.025052890181541443,
-0.004152486566454172,
-0.005256503354758024,
-0.029527736827731133,
-0.020678961649537086,
0.013893574476242065,
-0.04601701721549034,
0.06565096229314804,
0.03355686366558075,
-0.056259479373693466,
-0.020939165726304054,
0.03260492905974388,
0.018503764644265175,
-0.019574414938688278,
0.02256624400615692,
0.02898755669593811,
-0.022747736424207687,
0.01638510823249817,
-0.016250276938080788,
0.05258297175168991,
-0.012381351552903652,
0.0377337783575058,
-0.022287817671895027,
0.015947375446558,
-0.0037143754307180643,
0.006785975769162178,
0.04127877950668335,
-0.049469273537397385,
0.014327206648886204,
-0.03655741363763809,
0.061522893607616425,
-0.03758455812931061,
0.013065257109701633,
0.007210553623735905,
-0.01785261556506157,
-0.0017467639409005642,
0.031393758952617645,
0.013130898587405682,
0.05259232595562935,
-0.03460228443145752,
-0.0019655993673950434,
0.007805778644979,
-0.004718587268143892,
-0.021293025463819504,
-0.022875988855957985,
0.07510305941104889,
-0.07288801670074463,
0.02897404506802559,
-0.021108761429786682,
-0.029901504516601562,
0.036108117550611496,
0.027889838442206383,
-0.0024607782252132893,
0.01530804205685854,
-0.0029443404637277126,
-0.023135101422667503,
0.03664948418736458,
-0.005896231159567833,
0.025059914216399193,
0.030448559671640396,
0.04508746787905693,
-0.04903466999530792,
-0.0009741497342474759,
-0.00819108635187149,
0.009440268389880657,
0.0300703477114439,
0.16432984173297882,
0.014495414681732655,
0.024702029302716255,
0.06093999743461609,
0.017992889508605003,
-0.0283950325101614,
-0.03279552981257439,
-0.011824008077383041,
0.014239631593227386,
0.06745392084121704,
-0.028173809871077538,
0.04461941123008728,
-0.06472473591566086,
0.02458895742893219,
-0.1040194183588028,
-0.06078845262527466,
-0.08901619166135788,
-0.005671474616974592,
-0.027779841795563698,
0.000870556861627847,
0.01529750321060419,
-0.01636095531284809,
0.025722604244947433,
0.030506130307912827,
0.011704477481544018,
-0.09606871753931046,
-0.010215609334409237,
-0.02822647988796234,
0.022059692069888115,
0.012235096655786037,
-0.019121825695037842,
0.015740184113383293,
-0.04519956186413765,
-0.020417025312781334,
0.03831873834133148,
0.00815379898995161,
0.04299473017454147,
-0.010695363394916058,
-0.034635990858078,
0.005146636627614498,
0.012550699524581432,
-0.0049626645632088184,
-0.0025920229963958263,
-0.018460368737578392,
0.012235207483172417,
-0.027876215055584908,
0.061713188886642456,
0.049801360815763474,
0.018930992111563683,
0.027513256296515465,
0.011446138843894005,
0.03802694380283356,
0.008176416158676147,
-0.0053579374216496944,
0.005407153628766537,
-0.004791720770299435,
0.012901526875793934,
0.015128876082599163,
-0.06974079459905624,
-0.001708095776848495,
-0.013938535936176777,
0.01832849346101284,
-0.01986677199602127,
0.052622225135564804,
0.04069715365767479,
0.005224571563303471,
0.027376769110560417,
0.015094936825335026,
0.004192137159407139,
-0.1009860634803772,
0.005843545310199261,
0.00930200144648552,
0.016275746747851372,
-0.0060806055553257465,
-0.024183008819818497,
0.03173184394836426,
0.03602265939116478,
0.03328883275389671,
0.02017967589199543,
0.028636746108531952,
0.01674470864236355,
0.013029292225837708,
-0.013183187693357468,
-0.05790504813194275,
-0.01975906640291214,
-0.016017835587263107,
0.027539018541574478,
-0.012756179086863995,
0.10535169392824173,
-0.036686331033706665,
0.03430956229567528,
-0.015947986394166946,
-0.06565574556589127,
-0.012100658379495144,
-0.01419704221189022,
-0.03201049938797951,
-0.025789106264710426,
-0.011284124106168747,
0.02315954677760601,
0.016805505380034447,
0.013718186877667904,
0.029500320553779602,
0.019743071869015694,
0.05620257556438446,
-0.021701883524656296,
0.007771527394652367,
0.016451872885227203,
-0.041999828070402145,
-0.01336610782891512,
0.0026118839159607887,
0.01954830437898636,
-0.004522894974797964,
-0.02377479150891304,
0.037992872297763824,
0.0369238406419754,
0.002906627021729946,
0.025258010253310204,
0.015956435352563858,
0.020867088809609413,
0.017747007310390472,
0.02839840017259121,
-0.007916850037872791,
-0.04206910729408264,
-0.03696151450276375,
0.019919734448194504,
-0.03913743048906326,
0.02311374805867672,
0.005273433867841959,
0.028431497514247894,
0.017306484282016754,
-0.030579181388020515,
-0.03929763287305832,
0.016968557611107826,
0.010538014583289623,
0.0062240492552518845,
-0.050623051822185516,
-0.03294171765446663,
-0.055517490953207016,
0.05803768336772919,
-0.00672129774466157,
-0.02575572021305561,
0.01651926338672638,
-0.039013028144836426,
-0.009853842668235302,
0.004443835467100143,
0.014143428765237331,
0.0052460613660514355,
-0.019170774146914482,
-0.01075513195246458,
-0.010269888676702976,
0.04169532656669617,
0.006786747369915247,
0.01705661602318287,
0.02008862979710102,
0.03940759226679802,
-0.02592209167778492,
-0.089717797935009,
-0.005955402739346027,
0.0038177468813955784,
-0.031493041664361954,
-0.01396396104246378,
-0.013911317102611065,
-0.02632565051317215,
0.0016044714720919728,
0.0018791587790474296,
0.014124363660812378,
0.011603310704231262,
0.029457710683345795,
-0.05280761048197746,
0.018833698704838753,
-0.05294778570532799,
-0.010067042894661427,
0.027014723047614098,
0.037894897162914276,
-0.0013474826700985432,
0.021821878850460052,
0.0053882841020822525,
-0.02992365136742592,
0.011317579075694084,
0.008501983247697353,
0.021920831874012947,
0.019542302936315536,
0.035705264657735825,
-0.026753203943371773,
0.00791865773499012,
0.0007287866319529712,
0.013008019886910915,
-0.01823626272380352,
0.010249091312289238,
-0.06476923078298569,
-0.038600724190473557,
0.018361473456025124,
0.010066639631986618,
0.01212864089757204,
0.015589945949614048,
0.006792825181037188,
0.023770466446876526,
0.00969194807112217,
0.03284927085042,
-0.0030473999213427305,
0.01829083263874054,
0.06474020332098007,
-0.022798681631684303,
-0.05072074010968208,
0.0510791577398777,
-0.04288115352392197,
0.04408987611532211,
0.02982998453080654,
-0.020162876695394516,
0.024647170677781105,
-0.039881620556116104,
-0.012713206931948662,
-0.011162061244249344,
-0.00990755669772625,
0.024451520293951035,
0.03814953565597534,
-0.05379161983728409,
-0.08030962944030762,
-0.019163116812705994,
-0.002857671584933996,
0.00397469662129879,
-0.04435078054666519,
0.025554846972227097,
0.024586549028754234,
0.014111896976828575,
-0.00545852305367589,
0.003967355005443096,
-0.0016909301048144698,
0.013910215348005295,
0.025908958166837692,
-0.022064194083213806,
-0.002154822926968336,
0.008654739707708359,
-0.021628186106681824,
-0.010997151955962181,
0.04591386392712593,
-0.05218008905649185,
0.016516651958227158,
-0.046783559024333954,
-0.011402430012822151,
0.03085356578230858,
0.0603458471596241,
-0.010384589433670044,
0.0025073818396776915,
0.028727510944008827,
-0.03150497004389763,
-0.05089612677693367,
0.03060203790664673,
0.019108152016997337,
0.00506599573418498,
-0.018466705456376076,
0.05570559576153755,
-0.038136161863803864,
-0.014963887631893158,
0.00928702112287283,
-0.012513209134340286,
-0.004026948474347591,
-0.011113613843917847,
-0.03896505758166313,
-0.07481593638658524,
-0.005349866580218077,
0.03752489015460014,
-0.030181534588336945,
-0.019118355587124825,
-0.014368487522006035,
-0.0005942299612797797,
-0.04828560724854469,
0.0033077592961490154,
-0.04501302167773247,
0.005680244415998459,
-0.008181913755834103,
0.022814035415649414,
0.03441840782761574,
-0.041326019912958145,
-0.04751615226268768,
-0.0018074586987495422,
0.027804652228951454,
-0.010993006639182568,
0.07545599341392517,
0.030724365264177322,
0.02157028205692768,
0.018058419227600098,
0.021749962121248245,
-0.009290738962590694,
-0.06823333352804184,
0.013042186386883259,
-0.05375131964683533,
0.03437956050038338,
0.0108137596398592,
-0.018067656084895134,
0.03250637277960777,
0.038974177092313766,
0.023468434810638428,
0.0008367995615117252,
-0.008054968900978565,
0.029573161154985428,
-0.015504271723330021,
-0.029947858303785324,
-0.04342196136713028,
-0.026716100051999092,
0.03645697236061096,
0.122176393866539,
-0.01345882099121809,
0.03518868237733841,
-0.0301554873585701,
0.008011053316295147,
0.04008894041180611,
0.006248121615499258,
0.03415503352880478,
0.03605901449918747,
0.0030288698617368937,
-0.013573318719863892,
0.054166361689567566,
0.0036398491356521845,
0.02633713185787201,
0.01930251345038414,
0.02862534113228321,
-0.03795037046074867,
-0.01003130991011858,
-0.020767206326127052,
-0.014077691361308098,
-0.03712373226881027,
0.0017363490769639611,
-0.02703464962542057,
-0.09611930698156357,
-0.012131227180361748,
-0.05723016336560249,
0.04711243510246277,
0.007303039077669382,
0.026470521464943886,
-0.03158365562558174,
0.04193073883652687,
-0.01387724094092846,
0.01589077152311802,
0.0020064578857272863,
0.0548056922852993,
0.010697593912482262,
-0.029199106618762016,
0.07070602476596832,
0.0437258705496788,
-0.04985618591308594,
0.01643913984298706,
-0.052166469395160675,
-0.011486493051052094,
0.06745074689388275,
0.008571555837988853,
-0.032028477638959885,
0.0231535192579031,
-0.010442775674164295,
0.009891649708151817
] |
I. Examen contradictoire de la situation fiscale personnelle
1
Lorsqu'elle constate une insuffisance, une inexactitude, une omission ou une dissimulation dans
les éléments servant de base au calcul de l'impôt sur le revenu, l'administration doit, par application des dispositions de
l'article L. 57 du livre des procédures fiscales (LPF), faire connaître au contribuable la nature et les motifs des
rehaussements envisagés.
L'article L. 49 du
LPF prévoit qu'à la suite d'un examen contradictoire de la situation fiscale personnelle (ESFP) au regard de l'impôt sur le revenu, l’administration doit, dans tous les cas (quelle que soit la
procédure employée : procédure de rectification contradictoire, taxation ou évaluation d'office), porter les résultats de cette vérification à la connaissance du contribuable, même en l'absence de
rehaussements.
Il convient, dans ce cas, d'adresser un avis d'absence de rehaussements.
Par ailleurs, en application du deuxième alinéa de l'article L. 49 du LPF, tous les points
contrôlés sont indiqués au contribuable sur la proposition de rectification ou l'avis d'absence de rectification, y compris s'ils ne comportent ni insuffisance, ni inexactitude, ni omission, ni
dissimulation au sens de l'article L. 55 du LPF
(LPF, art. L. 80 A, al. 2). Pour des précisions sur la notion de garantie fiscale, il convient de se reporter au
BOI-CF-PGR-30-25.
II. Vérification de comptabilité et examen de comptabilité
10
Aux termes de
l'article L. 49 du LPF, l'administration, quand elle a procédé à une vérification de comptabilité ou à un examen de
comptabilité, en porte les résultats à la connaissance du contribuable, même en l'absence de rectification.
Il convient alors d'adresser un avis d'absence de rehaussements.
Cet avis doit être adressé au contribuable dès qu'il ressort des investigations effectuées
qu'aucun rehaussement n'est envisagé.
Par ailleurs, en application du deuxième alinéa de l'article L. 49 du LPF, tous les points
contrôlés sont indiqués au contribuable sur la proposition de rectification ou l'avis d'absence de rectification, y compris s'ils ne comportent ni insuffisance, ni inexactitude, ni omission, ni
dissimulation au sens de l'article L. 55 du LPF
(LPF, art. L. 80 A, al. 2). Pour des précisions sur la notion de garantie fiscale, il convient de se reporter au
BOI-CF-PGR-30-25.
Il en va de même pour les points examinés à la demande du contribuable sur le fondement du 10°
de l'article L. 80 B du LPF (sur la notion de garantie fiscale, se reporter au
BOI-CF-PGR-30-20).
III. Limitation du droit de reprise après un examen contradictoire de la situation fiscale personnelle
A. Principes
20
Quand elle a procédé à l'ESFP d'un contribuable, au regard de l'impôt sur le revenu,
l’administration ne peut plus procéder à des rehaussements pour la même période et pour le même impôt, à moins que le contribuable n'ait fourni à l'administration des éléments incomplets ou inexacts
ou que l'administration n'ait dressé un procès-verbal de flagrance fiscale (LPF, art. L. 50, al. 1) dans les conditions
prévues à l'article L. 16-0 BA du LPF.
Cette disposition accorde aux contribuables une garantie en cas d'ESFP effectué au regard de
l'impôt sur le revenu, dès lors qu'elle supprime le droit de reprise de l'administration au titre de la période déjà vérifiée. Toutefois, cette garantie est strictement réservée aux contribuables de
bonne foi, c'est-à-dire à ceux qui, aux termes mêmes de la loi, n'ont pas fourni à l'administration des éléments incomplets ou inexacts.
1. Opérations de contrôle concernées
30
L'article L. 50 du
LPF concerne les seuls ESFP d'un contribuable au regard de l'impôt sur le revenu, c'est-à-dire les examens approfondis de situation fiscale personnelle.
40
En revanche, les dispositions de l'article L. 50 du LPF restent sans effet :
- sur l'exercice du droit de communication dans la comptabilité d'un contribuable ayant fait
l'objet d'une vérification pour effectuer des recoupements nécessaires à d'autres vérifications ;
- sur la mise en œuvre au titre de la période déjà vérifiée de la procédure de la demande
d'éclaircissements et de justifications prévue à l'article L. 16 du LPF.
Cependant, il conviendra de réserver l'envoi de ces demandes d'éclaircissements et de
justifications au cas où des éléments extérieurs auront permis d'établir ou du moins de présumer fortement que le contribuable est de mauvaise foi, c'est-à-dire qu'il a fourni au cours de la
vérification des éléments d'information incomplets ou inexacts.
50
La limitation des droits de contrôle de l'administration, prévue à l'article L. 50 du LPF, ne
concerne que l'impôt sur le revenu établi à la suite d'un examen de la situation fiscale d'un contribuable au regard de cet impôt. Elle ne s'applique donc pas au rehaussement contradictoire de droits
de succession.
En ce sens,
Cass. com., 24 mars 1998, n° 96-17339 :
« Sur le moyen unique :
Vu les articles L. 50, L. 51 et L. 55 du Livre des procédures fiscales ;
Attendu, selon le jugement attaqué, que Mme X est décédée le 2 février 1986 laissant pour
lui succéder trois enfants, MM. X et Mme Y, ainsi que, en qualité de légataires, trois de ses petits-enfants, les consorts X ; qu'après avoir notifié un premier redressement à M. X pour le compte de
la succession et mis en recouvrement les droits correspondants, l'administration fiscale y a renoncé, pour vice de procédure, et a notifié à chacun des enfants et petits-enfants ci-avant désignés, un
nouveau redressement puis un avis de mise en recouvrement ; que leurs réclamations étant restées sans réponse, les consorts X ont assigné le directeur des services fiscaux de Paris-Ouest pour être
déchargés des droits ;
Attendu que, pour annuler la procédure de redressement et les avis de mise en recouvrement
litigieux, le jugement relève que la seconde notification de redressement fait apparaître, par rapport à la première, des différences dont il résulte qu'il a été procédé, en fait, à une nouvelle
vérification, postérieure à la première qui était achevée, et retient que, ne s'agissant pas de la reprise de la première procédure qui ne peut être regardée comme rectifiée, la procédure nouvelle est
irrégulière ;
Attendu qu'en appliquant au redressement contradictoire de droits de succession dont il
était saisi une limitation des droits de contrôle de l'administration, qui ne concerne que l'impôt sur le revenu établi à la suite d'un examen de la situation fiscale d'un contribuable au regard de
cet impôt, ou les impôts ou taxes au regard desquels une vérification de comptabilité a eu lieu, le tribunal a violé les textes susvisés ;
PAR CES MOTIFS :
CASSE ET ANNULE (...) »
Dans l'affaire jugée par la Cour de cassation, l'administration avait été conduite à
abandonner un premier rehaussement consécutif au contrôle d'une déclaration de succession. En l'espèce, le dégrèvement des droits correspondants découlait de l'irrégularité de la procédure suivie.
Une seconde proposition de rectification avait alors été envoyée aux contribuables, concernant
la même succession, mais apportant des modifications aux rehaussements précédemment notifiés.
Le tribunal de grande instance devait cependant juger, à tort, que la seconde procédure était,
elle aussi, irrégulière aux motifs que le service avait en fait procédé à une nouvelle vérification postérieure à la première, qui était achevée, et qu'il ne s'agissait donc pas de la reprise d'une
première procédure simplement rectifiée.
La Cour de cassation censure une telle extension implicite du champ d'application de l'article
L. 50 du LPF, qui ne concerne que les examens contradictoires de la situation fiscale personnelle d'un contribuable au regard de l'impôt sur le revenu.
Dans le cadre du contrôle d'une déclaration de succession, ces dispositions ne font ainsi
nullement obstacle à la reprise d'une nouvelle procédure, laquelle peut, au surplus, différer de la première quant à la nature, à l'étendue ou à la justification des chefs de rectification.
2. Conditions d'application
(60)
a. Date du bénéfice de la garantie pour le contribuable
(70)
80
La garantie accordée par
l'article L. 50 du LPF s'applique :
- s'il n'y a pas lieu à rectification, dès la notification au contribuable de l'absence de
rectification ;
- s'il y a lieu à rectification ou taxation d'office, lorsque les opérations de contrôle sont
considérées comme achevées, c'est-à-dire au moment de la proposition au contribuable, soit du montant des rectifications arrêtés par le service, soit des bases ou éléments servant au calcul de
l'imposition d'office.
85
Toutefois, la garantie ne fait pas obstacle à ce que l'administration, en cas de
vérification portant sur une période couvrant plusieurs années d'imposition, procède à des propositions de rectification successives concernant des années différentes, notamment lorsque ces
propositions de rectification ont pour but d'interrompre, au cours de la vérification, la prescription (CE, décision du 19 décembre 1984, n° 39113 et
CE, décision du 17 avril 1991, n°
62641).
Dans le même sens, la garantie ne fait pas obstacle à l'envoi d'une proposition de
rectification substitutive qui se borne à changer la base légale des redressements déjà notifiés dès lors qu'aucune investigation supplémentaire débouchant sur des redressements supplémentaires n'a
été effectuée postérieurement à l'envoi de la première proposition de rectification
(CE, décision du 26 février 2003, n°
222163).
b. Nature des éléments d'information à fournir par le contribuable
90
Le contribuable ne peut bénéficier de la garantie prévue à
l'article L. 50 du LPF que s'il fournit à l'administration des éléments d'information exacts et complets. La garantie est
ainsi réservée aux contribuables de bonne foi.
Il s'agit des éléments d'information fournis par le contribuable au cours de l'ESFP et non de
ceux produits à l’administration antérieurement au début de cet examen.
Lorsque l'examen est commencé, il est donc nécessaire que le contribuable, quelle que soit son
attitude fiscale antérieure, mette l’administration en mesure de fixer les bases d'imposition au niveau des revenus réellement perçus, sans lui dissimuler un aspect quelconque de sa situation fiscale.
À cet égard, il est rappelé qu'au cours d'un ESFP, le service peut adresser à un contribuable
des demandes d'information de nature juridique différente (demandes de renseignements, d’éclaircissements, de justifications, etc.).
Il n'y a pas lieu d'effectuer de distinctions lorsqu'il s'agit de se prononcer sur
l'application de la garantie. Le contribuable ne peut en bénéficier que dans la mesure où il a fourni des éléments d'information exacts et complets dans les réponses aux demandes de toute nature qui
lui ont été adressées par le service.
Il convient d'apprécier avec discernement le caractère incomplet ou inexact d'une réponse. Le
critère à retenir à cet égard est essentiellement celui de la bonne foi.
En pratique, constituent notamment des « éléments inexacts ou incomplets » au sens de
l'article L. 50 du LPF :
- la production de pièces ou documents falsifiés ou de complaisance tendant à accréditer des
actes ou des circonstances sans existence ;
- la dissimulation volontaire de comptes bancaires, de tous documents ou biens de nature à
établir l'existence de revenus non déclarés ;
- la révélation d'une comptabilité occulte ;
- de manière plus générale la mise en œuvre de manœuvres destinées à égarer le service dans
ses investigations.
Ainsi, le Conseil d'État a jugé qu'un contribuable qui a acheté des billets gagnants de la
loterie nationale afin de justifier par une apparence de gain personnel certains crédits bancaires examinés lors de la vérification de sa situation fiscale, doit être considéré comme ayant fourni à
l'administration des éléments inexacts. Il ne peut donc bénéficier de la garantie prévue à l'article L. 50 du LPF
(CE, décision du 1er juin 1990, n°
67053).
100
Il est nécessaire de conserver dans tous les cas au dossier du contribuable les éléments
permettant, le cas échéant, d'établir ultérieurement l'inexactitude ou l'omission dans les réponses faites par l'intéressé aux demandes du service.
B. Exceptions
1. En cas de flagrance fiscale
110
La limitation du droit de reprise de
l'article L. 50 du LPF n'est pas opposable à l'administration en cas de constat d'une flagrance dans les conditions
énoncées à l'article L. 16-0 BA du LPF (BOI-CF-COM-20-30).
2. En cas de mise en œuvre de l'assistance administrative
120
Conformément aux dispositions du second alinéa de
l'article L. 50 du LPF, il est fait exception à l'interdiction de procéder, après l'achèvement d'un ESFP, à des
rectifications concernant la même période et le même impôt, dans le cas où la procédure d'assistance administrative est mise en œuvre dans les conditions prévues à
l'article L. 188 A du LPF (BOI-CF-PGR-10-60).
3. En cas d'ouverture d'une enquête judiciaire pour fraude fiscale
130
Il est fait également exception à la règle posée par le premier alinéa de
l'article L. 50 du LPF lorsque l'administration a déposé une plainte ayant abouti à l'ouverture d'une enquête judiciaire
pour fraude fiscale dans les cas visés aux 1° à 5 ° du II de l'article L. 228 du LPF dans les conditions prévues à
l'article L. 188 B du LPF (BOI-CF-INF-40-10-10-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-PGR-30-30
|
https://bofip.impots.gouv.fr/bofip/672-PGP.html/identifiant=BOI-CF-PGR-30-30-20200304
|
2020-03-04 00:00:00
|
6420cd4cd7dabb62c57296892cd7531e93997f8b08556c77add14425bc81920e
|
[
-0.08307766914367676,
0.01145938690751791,
0.008325999602675438,
-0.005718894302845001,
-0.007342108990997076,
-0.05067947134375572,
-0.08537302166223526,
0.009108402766287327,
0.051082007586956024,
-0.09352562576532364,
-0.04770844429731369,
0.011986741796135902,
0.0014934553764760494,
0.003520464990288019,
-0.018837112933397293,
0.027874942868947983,
0.03744511678814888,
0.05441660061478615,
0.0049524130299687386,
-0.023874545469880104,
0.057227723300457,
0.06297668814659119,
-0.01215782668441534,
0.011476138606667519,
-0.0029454976320266724,
-0.004455748945474625,
0.04542982950806618,
-0.09979407489299774,
-0.029377756640315056,
0.010064664296805859,
-0.01097794622182846,
-0.06298475712537766,
0.0020449457224458456,
0.03415282443165779,
0.043948590755462646,
-0.02553919143974781,
-0.04467194527387619,
-0.000938190845772624,
-0.012469548732042313,
0.015263962559401989,
0.007676159497350454,
0.022034777328372,
0.005599810276180506,
-0.023509260267019272,
0.05245876684784889,
0.050651874393224716,
-0.05269195884466171,
-0.031307339668273926,
-0.03729630634188652,
0.000641109305433929,
0.007294266484677792,
0.02146569825708866,
0.01894991844892502,
-0.04823596775531769,
0.028992189094424248,
0.04593411460518837,
-0.09431985765695572,
0.06493818014860153,
0.0750843808054924,
-0.05814068391919136,
-0.07250719517469406,
-0.0030130131635814905,
-0.016578374430537224,
-0.09348634630441666,
-0.002877912251278758,
-0.010879242792725563,
0.026164604350924492,
-0.012026660144329071,
0.11198835074901581,
0.043631672859191895,
-0.03790772706270218,
0.003475411329418421,
0.04361977055668831,
0.03891487419605255,
0.0539022833108902,
0.04955268278717995,
-0.05650680512189865,
0.025159087032079697,
0.044804900884628296,
0.013044130988419056,
-0.01899806410074234,
-0.013516636565327644,
0.011534285731613636,
0.012061004526913166,
-0.011885123327374458,
-0.031404394656419754,
0.014686252921819687,
-0.02691449224948883,
-0.009252311661839485,
0.005920104216784239,
-0.03572084754705429,
0.06292390823364258,
-0.007703578565269709,
-0.010522364638745785,
0.01046476885676384,
0.018489032983779907,
-0.032583288848400116,
0.04316515848040581,
0.07232831418514252,
-0.00017811568977776915,
-0.0036998747382313013,
0.008693923242390156,
0.08851233869791031,
0.04761575534939766,
0.08277509361505508,
-0.047461431473493576,
-0.01764841377735138,
0.038690295070409775,
-0.01842082105576992,
-0.038857731968164444,
-0.035923637449741364,
0.004311119206249714,
-0.07094404846429825,
-0.04498621076345444,
-0.0106431869789958,
-0.004340025130659342,
-0.022104186937212944,
0.010427081026136875,
-0.006017687730491161,
0.039664074778556824,
-0.04410133138298988,
-0.02266223169863224,
-0.009394030086696148,
0.023911023512482643,
-0.0889965072274208,
0.037629999220371246,
-0.04306332767009735,
0.022434653714299202,
-0.0816701352596283,
0.006654151249676943,
0.09441901743412018,
0.03385923057794571,
-0.014477728866040707,
-0.0028744579758495092,
-0.04791776463389397,
0.012674500234425068,
0.04431941360235214,
0.073762446641922,
-0.003132851095870137,
-0.0179667379707098,
-0.054234229028224945,
-0.04360214248299599,
0.0002732179709710181,
0.06422173976898193,
0.0077067287638783455,
0.0010425494983792305,
-0.0304612684994936,
-0.06937385350465775,
0.008248208090662956,
-0.0028495604638010263,
-0.002046402543783188,
0.031619369983673096,
0.010480925440788269,
-0.018600748851895332,
0.022344594821333885,
-0.04165581241250038,
-0.08525300025939941,
0.02422516606748104,
0.004134033806622028,
-0.022396691143512726,
-0.03570276498794556,
0.02676822990179062,
0.027914948761463165,
0.024638419970870018,
-0.02147158607840538,
-0.02790755219757557,
0.012852208688855171,
0.007095871958881617,
0.01776602678000927,
0.023586582392454147,
0.017972227185964584,
0.06834542006254196,
0.016414109617471695,
-0.04052320122718811,
-0.007491892669349909,
-0.07485094666481018,
-0.04144734889268875,
-0.004295555409044027,
-0.04118619114160538,
-0.020607350394129753,
-0.021996477618813515,
-0.026135476306080818,
0.014832829125225544,
-0.010047744028270245,
-0.0035014490131288767,
0.061318572610616684,
-0.0008451275643892586,
-0.04335096478462219,
0.000001468080540689698,
-0.04334568977355957,
-0.034781958907842636,
-0.015210120938718319,
-0.05158480256795883,
0.03718160092830658,
0.020517008379101753,
-0.012099147774279118,
-0.02194824256002903,
0.03658099099993706,
0.014335237443447113,
-0.025322815403342247,
0.00016110025171656162,
0.0009292823378928006,
-0.001037518959492445,
0.03770662099123001,
-0.02857838198542595,
-0.02202410064637661,
-0.008309629745781422,
0.034125715494155884,
-0.07010108232498169,
-0.09430605173110962,
0.09126197546720505,
-0.007801391649991274,
0.011889551766216755,
-0.014686274342238903,
-0.023652829229831696,
-0.02866775169968605,
-0.01665632054209709,
-0.011731524020433426,
0.05588575080037117,
-0.02306043729186058,
0.005530040245503187,
-0.049390263855457306,
-0.05666043609380722,
-0.012272631749510765,
0.019879164174199104,
0.01501495111733675,
-0.010737777687609196,
-0.01410956121981144,
-0.013049193657934666,
-0.04905819520354271,
0.03004421293735504,
0.008170649409294128,
-0.019920453429222107,
0.03201574459671974,
0.05424727499485016,
-0.03277023509144783,
-0.011075574904680252,
0.06279094517230988,
-0.017986103892326355,
0.05428875610232353,
0.006953757721930742,
-0.0028985999524593353,
-0.0026794923469424248,
-0.012657029554247856,
0.027119994163513184,
0.0070023504085838795,
-0.005142312962561846,
-0.009875518269836903,
-0.020155638456344604,
0.005040195304900408,
0.02377493679523468,
0.05170228332281113,
-0.055858176201581955,
-0.00950683280825615,
0.001204179716296494,
-0.06273703277111053,
0.005307947285473347,
-0.018387243151664734,
0.014144728891551495,
-0.011539376340806484,
-0.02274322509765625,
-0.04419609159231186,
-0.044104110449552536,
0.004419301636517048,
-0.01842019520699978,
-0.09514357149600983,
0.04877445474267006,
0.02746029570698738,
0.021759718656539917,
0.033878475427627563,
-0.03566144034266472,
0.01278300117701292,
-0.03277288004755974,
0.0571097694337368,
0.012664460577070713,
0.0028330665081739426,
-0.10100169479846954,
-0.041325636208057404,
0.05344207212328911,
0.008003929629921913,
0.025344595313072205,
-0.05681699141860008,
-0.07531329244375229,
-0.0012798343086615205,
-0.07999377697706223,
0.03874184563755989,
0.02100382186472416,
0.03424621745944023,
-0.026762239634990692,
0.08382835239171982,
0.014091381803154945,
-0.008028958924114704,
-0.01498423982411623,
0.07161813229322433,
-0.036161184310913086,
-0.0020457832142710686,
-0.0037046854849904776,
0.04072907939553261,
-0.003312387503683567,
-0.039252299815416336,
0.0032659361604601145,
-0.025377806276082993,
-0.008650279603898525,
-0.02728562243282795,
-0.02781282179057598,
-0.016001272946596146,
-0.019351528957486153,
-0.005223734769970179,
-0.019654463976621628,
0.023122524842619896,
-0.03454669192433357,
-0.004299551248550415,
-0.0029927524738013744,
-0.02742762118577957,
0.018588505685329437,
0.016622060909867287,
0.014956081286072731,
0.018550680950284004,
-0.004410868044942617,
-0.04752463102340698,
-0.03228694945573807,
0.10594163835048676,
-0.02575577050447464,
0.04821176826953888,
-0.014301152899861336,
-0.018121397122740746,
0.0214205551892519,
0.02696836367249489,
-0.023080823943018913,
-0.014879025518894196,
0.0003543544444255531,
0.028848718851804733,
0.01315869390964508,
-0.0016862853663042188,
0.017465081065893173,
0.01283160038292408,
0.00876942090690136,
0.0352223739027977,
0.03667832165956497,
0.013303800486028194,
0.020308323204517365,
0.019993580877780914,
-0.08589150011539459,
0.025941208004951477,
0.04656953364610672,
-0.03767731040716171,
0.01913401298224926,
0.02592526189982891,
0.023458074778318405,
0.01520571205765009,
-0.06655500084161758,
0.019801443442702293,
0.036731865257024765,
0.0621018148958683,
0.018612314015626907,
-0.06840763241052628,
-0.001622411422431469,
0.008473045192658901,
-0.05365048721432686,
0.0584266223013401,
-0.013968557119369507,
-0.016462292522192,
-0.026376262307167053,
0.03833729028701782,
0.054185882210731506,
-0.00016737988335080445,
-0.020134393125772476,
0.04131940007209778,
0.0373164638876915,
0.08319513499736786,
0.0023297241423279047,
0.044891275465488434,
0.010457469150424004,
0.01893039606511593,
-0.04663493111729622,
0.01073900144547224,
-0.01260309386998415,
0.04516826197504997,
0.023526038974523544,
-0.012397206388413906,
0.007448950782418251,
-0.025418441742658615,
0.04587843269109726,
0.013852988369762897,
0.025858204811811447,
0.01748715713620186,
0.018540823832154274,
-0.08502186089754105,
0.011669966392219067,
0.029817819595336914,
0.049904800951480865,
-0.035569511353969574,
0.03885819390416145,
0.013606736436486244,
0.02270658314228058,
-0.01017853431403637,
0.026860928162932396,
0.021561870351433754,
-0.043290071189403534,
0.015522141009569168,
-0.031329698860645294,
0.03594712167978287,
0.022637641057372093,
0.013605267740786076,
0.03262512385845184,
-0.004005782306194305,
0.013730531558394432,
-0.02913549169898033,
0.003350484184920788,
0.028748201206326485,
0.01743032969534397,
-0.03987032547593117,
0.026924006640911102,
-0.07368447631597519,
0.00335886562243104,
0.06009306386113167,
-0.02439638040959835,
0.09594729542732239,
0.1533975452184677,
0.015819638967514038,
0.0434858575463295,
0.019398551434278488,
0.07136886566877365,
-0.10491809993982315,
-0.015238226391375065,
0.01933002844452858,
0.05603564903140068,
0.008712206967175007,
-0.025357458740472794,
0.005926378071308136,
-0.05569738149642944,
0.044314105063676834,
-0.029226098209619522,
-0.010254910215735435,
-0.04683363065123558,
-0.012905839830636978,
0.011258594691753387,
0.0073484331369400024,
0.03148474916815758,
0.011053377762436867,
-0.0034285655710846186,
0.04515475779771805,
0.009942015632987022,
-0.04745781794190407,
-0.011118832975625992,
-0.04909054934978485,
0.01838357374072075,
-0.034862104803323746,
0.02118268609046936,
0.05838664621114731,
-0.0634271651506424,
-0.04903626814484596,
-0.017967108637094498,
-0.026698436588048935,
0.03043454885482788,
-0.007032453082501888,
-0.009164281189441681,
0.029568541795015335,
0.03398924693465233,
-0.018307315185666084,
-0.011936522088944912,
0.010685717687010765,
0.022360248491168022,
-0.021046873182058334,
0.002950717229396105,
0.010595671832561493,
0.008751410990953445,
0.02930353954434395,
-0.02688860148191452,
0.030375776812434196,
0.023261915892362595,
-0.006127150729298592,
0.020553534850478172,
0.0706951841711998,
0.006487077102065086,
0.021055759862065315,
0.009252541698515415,
0.07169023901224136,
-0.0067021227441728115,
-0.0001843306381488219,
-0.022132113575935364,
0.03322308883070946,
-0.005471799522638321,
-0.0033159670419991016,
-0.030848756432533264,
0.01451856829226017,
-0.009608528576791286,
-0.05801326408982277,
-0.036532338708639145,
0.03867865353822708,
0.03808388113975525,
0.025910496711730957,
0.010481985285878181,
-0.017599178478121758,
0.014999325387179852,
0.044824957847595215,
0.02922949753701687,
-0.10674648731946945,
0.02382226474583149,
0.004262817557901144,
-0.02981332316994667,
0.007263680920004845,
-0.021976977586746216,
-0.013822702690958977,
0.01094190776348114,
-0.03018973581492901,
0.07864224910736084,
0.007979998365044594,
0.08581721782684326,
0.010245430283248425,
-0.054118696600198746,
-0.002904872177168727,
-0.019952289760112762,
0.022259561344981194,
0.06783998757600784,
0.011247258633375168,
-0.0371980145573616,
0.02091469243168831,
0.00494565861299634,
0.0279464740306139,
0.02480180561542511,
0.018609175458550453,
-0.010088726878166199,
0.022991834208369255,
-0.009653563611209393,
0.01923748105764389,
0.0013260279083624482,
-0.02122366428375244,
0.031146211549639702,
0.03144459426403046,
-0.019561655819416046,
0.0006243902607820928,
0.004524729680269957,
0.021529190242290497,
0.00444650836288929,
0.01121958252042532,
0.03280389681458473,
0.09576719999313354,
-0.0004943048697896302,
0.0034950992558151484,
-0.03785398602485657,
-0.014842286705970764,
0.038599465042352676,
-0.0017253139521926641,
0.005158149637281895,
-0.02561822347342968,
-0.014321474358439445,
-0.031883321702480316,
-0.03981569781899452,
0.03576857969164848,
0.03702998533844948,
0.06015222519636154,
0.005901622585952282,
-0.014775218442082405,
-0.05523744225502014,
-0.06056800112128258,
0.03197463974356651,
0.007124790921807289,
-0.001236935262568295,
0.01699184998869896,
-0.031156441196799278,
-0.003679153509438038,
-0.016518382355570793,
-0.030897755175828934,
-0.019855238497257233,
0.014737525954842567,
-0.024161258712410927,
0.008507125079631805,
-0.029783081263303757,
0.03199305012822151,
0.011326013132929802,
0.03351840004324913,
-0.0014849730068817735,
-0.03918028995394707,
-0.04272230714559555,
0.0032018483616411686,
-0.021711084991693497,
-0.044079698622226715,
0.019590729847550392,
0.04576878249645233,
-0.0297021996229887,
-0.03138472139835358,
0.03698567673563957,
0.027886150404810905,
-0.02764664962887764,
-0.026206310838460922,
-0.07544688880443573,
0.11226038634777069,
-0.014873537234961987,
-0.007550667505711317,
0.008664613589644432,
0.05673200264573097,
-0.018577102571725845,
-0.04049143195152283,
0.006997205317020416,
0.0017219000728800893,
-0.024248994886875153,
0.023316461592912674,
0.026719853281974792,
0.016351871192455292,
-0.013922621496021748,
-0.014393261633813381,
0.002871965290978551,
0.003688278840854764,
-0.01945868693292141,
0.04824400693178177,
0.01660434529185295,
-0.03377231955528259,
-0.03909969702363014,
0.0329769030213356,
-0.009575873613357544,
0.028442639857530594,
0.016309887170791626,
0.020896153524518013,
0.033307649195194244,
0.01143648847937584,
-0.009927192702889442,
0.011210767552256584,
0.02830416150391102,
-0.013746441341936588,
-0.03362517058849335,
0.0044473931193351746,
0.003951491788029671,
-0.0067728543654084206,
0.009946072474122047,
0.016152121126651764,
-0.030973654240369797,
-0.05476873740553856,
-0.018191009759902954,
-0.04063751921057701,
-0.018298396840691566,
-0.05487649515271187,
-0.004659254569560289,
-0.024436207488179207,
-0.07868208736181259,
-0.015537488274276257,
0.0016408106312155724,
-0.010682311840355396,
0.008021933026611805,
-0.01354758907109499,
-0.004022266715764999,
0.01767655275762081,
0.04257598891854286,
0.020653385668992996,
-0.022217854857444763,
0.07139377295970917,
0.0006375709781423211,
0.028125906363129616,
-0.02448854222893715,
0.0074819764122366905,
0.024500563740730286,
-0.005356974899768829,
-0.007039620075374842,
-0.01814916357398033,
0.0047613936476409435,
-0.00993870384991169,
-0.04369906336069107,
-0.05046877637505531,
-0.018521303310990334,
0.005989051423966885,
0.021581653505563736,
-0.0014716166770085692,
0.00929027609527111,
0.015047769993543625,
-0.049198687076568604,
0.0591767281293869,
0.03828578442335129,
-0.009524025954306126,
-0.03793485462665558,
0.0397484265267849,
0.006350657902657986,
-0.007170208729803562,
0.002158096292987466,
0.03047625534236431,
-0.030956251546740532,
-0.006913923658430576,
-0.03820975497364998,
-0.044194214046001434,
-0.05262071639299393,
0.0487474761903286,
-0.0027097202837467194,
-0.011168603785336018,
-0.03910837695002556,
0.008704920299351215,
-0.009741829708218575,
-0.04993261396884918,
0.021700339391827583,
-0.01679210178554058,
-0.004203455988317728,
-0.004068356938660145,
-0.015527875162661076,
0.03630763664841652,
0.028772549703717232,
-0.02779998816549778,
0.03691653162240982,
0.005195698235183954,
0.005940269213169813,
0.06515442579984665,
0.004164957907050848,
0.007176507264375687,
0.04151289165019989,
-0.00795495230704546,
-0.01145607978105545,
-0.02977193333208561,
-0.00007523440581280738,
-0.04215509817004204,
-0.008247308433055878,
-0.006997133605182171,
0.0356404073536396,
0.043559055775403976,
0.03554045036435127,
0.023869356140494347,
-0.0032177239190787077,
0.04469875991344452,
-0.017783166840672493,
-0.05866473913192749,
-0.0468057282269001,
0.039701711386442184,
-0.032923273742198944,
0.06525206565856934,
-0.04048098623752594,
0.014088941738009453,
-0.016074996441602707,
0.012471713125705719,
0.03684151545166969,
0.009059891104698181,
-0.011232146061956882,
0.018115699291229248,
0.05561622604727745,
0.09563996642827988,
0.06544036418199539,
-0.007407569792121649,
0.004528320860117674,
-0.012475240975618362,
0.04411991313099861,
0.03217146545648575,
0.06744682788848877,
0.03200255706906319,
-0.029615385457873344,
0.009663392789661884,
0.004457228817045689,
-0.029028665274381638,
0.05149460583925247,
0.02208879590034485,
-0.0919228345155716,
-0.023528192192316055,
-0.00678951246663928,
0.0595560297369957,
0.0028831472154706717,
0.030824996531009674,
-0.014042581431567669,
0.028839383274316788,
0.010593580082058907,
0.07741405069828033,
-0.007545951753854752,
-0.0042262002825737,
0.0431910939514637,
0.011957088485360146,
-0.025707406923174858,
0.014216960407793522,
0.02787918969988823,
0.019616641104221344,
0.024235837161540985,
-0.0045042564161121845,
-0.03253387659788132,
-0.009920834563672543,
-0.028984177857637405,
0.05266899988055229
] |
I. Taux des taxes additionnelles
1
Le taux de la taxe additionnelle communale et de la taxe perçue au profit du fonds de
péréquation départemental est fixé par l'article 1584 du code général des impôts (CGI) et
l'article1595 bis du CGI (BOI-BAREME-000008).
Le taux de la taxe additionnelle départementale est fixé par
l'article 1595 du CGl (BOI-BAREME-000009).
Le taux de la taxe additionnelle perçue au profit de la région d'Île-de-France est fixé à 0,6%
(CGI, art. 1599 sexies).
II. Liquidation des taxes additionnelles
10
Les taxes additionnelles sont liquidées dans les mêmes conditions que les droits et taxes
auxquels elles s'ajoutent.
III. Recouvrement des taxes additionnelles
A. Principe de recouvrement
20
Conformément aux dispositions de
l'article 1584 du CGI, de l'article 1595 du CGl, de
l'article1595 bis du CGI, et de
l'article 1599 sexies du CGI, les taxes additionnelles sont assises et recouvrées suivant les mêmes règles, avec les
mêmes garanties et sous les mêmes sanctions que la taxe de publicité foncière ou le droit d'enregistrement auxquels elles s'ajoutent.
En particulier, il leur est fait application des règles de prescription ainsi que des
dispositions de l'article 735 du CGI relatives aux ventes simultanées de meubles et d'immeubles.
Toutefois, lorsque le conseil départemental a voté l'application de l'abattement prévu par
l'article 1594 F ter du CGI pour la liquidation du droit d'enregistrement ou de la taxe de publicité foncière à son
profit, la taxe additionnelle communale et, le cas échéant, la taxe additionnelle perçue au profit de la région d'Île-de-France sont assises sur la valeur de l'immeuble avant abattement.
B. Minimum de perception
30
Le minimum de perception prévu par
l'article 674 du CGI couvre l'ensemble des droits enregistrement et des taxes additionnelles. Dans cette hypothèse, les taxes
additionnelles sont portées en recette pour leur montant propre.
C. Pénalités applicables
40
Lorsqu'un acte donnant ouverture aux taxes additionnelles est présenté hors délai à la
formalité, la pénalité est calculée sur le montant de ces taxes. Si l'acte est entaché d'insuffisance, la pénalité qui sanctionne l'insuffisance est également liquidée sur les taxes.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DG-60-20
|
https://bofip.impots.gouv.fr/bofip/775-PGP.html/identifiant=BOI-ENR-DG-60-20-20160406
|
2016-04-06 00:00:00
|
718c83cfdb397aa4b0ebd05133fef0f6a5f57223b207caa4acd12bb95518da6c
|
[
-0.06612405180931091,
-0.00957910344004631,
-0.0775110200047493,
0.05243723839521408,
-0.01584368757903576,
-0.05316638946533203,
-0.02775406837463379,
0.03551879897713661,
0.03751491382718086,
-0.0623401515185833,
-0.04255595803260803,
0.0151034165173769,
-0.05045552924275398,
-0.016793277114629745,
-0.04118463397026062,
0.04218187555670738,
0.04540271311998367,
0.0018759899539873004,
-0.07391339540481567,
-0.02977629192173481,
0.0420883372426033,
0.030847230926156044,
-0.041185181587934494,
0.07705806195735931,
0.02952868863940239,
0.059394530951976776,
0.00622769957408309,
-0.07313833385705948,
-0.05644817650318146,
-0.02025008015334606,
-0.057124074548482895,
-0.00016879623581189662,
0.007549968548119068,
0.003569550346583128,
-0.0003042839525733143,
0.002175302477553487,
-0.008696533739566803,
0.02908451482653618,
-0.04445430263876915,
-0.014488277025520802,
0.0359470508992672,
0.07278711348772049,
0.04527681693434715,
0.049121253192424774,
0.07302909344434738,
0.022614898160099983,
-0.04882927983999252,
0.08616909384727478,
-0.02026199921965599,
0.09071272611618042,
-0.04026544839143753,
0.010280800051987171,
0.06715204566717148,
0.04569414630532265,
0.01433014590293169,
0.05055633559823036,
-0.11741720139980316,
-0.01712104119360447,
0.1321878880262375,
-0.05522117018699646,
-0.03196964040398598,
-0.0017823718953877687,
0.04859299585223198,
-0.000393925845855847,
-0.0152781642973423,
-0.11098605394363403,
0.022058269008994102,
-0.04339034855365753,
0.12781839072704315,
0.036810655146837234,
0.03575269505381584,
0.00796506367623806,
0.04630327597260475,
0.04083169996738434,
-0.007119415793567896,
0.11987780034542084,
0.023596476763486862,
0.03174695372581482,
0.03740011155605316,
0.021461425349116325,
-0.012770218774676323,
-0.08399393409490585,
-0.04007130488753319,
0.013379559852182865,
-0.017251821234822273,
-0.048880189657211304,
0.010548505932092667,
0.03374430909752846,
0.010007340461015701,
0.01986333727836609,
-0.002696307608857751,
0.009072193875908852,
-0.07503452897071838,
0.006941173691302538,
-0.006629880052059889,
0.04007147625088692,
-0.022238032892346382,
-0.05866767838597298,
0.0774477869272232,
0.014273861423134804,
-0.025004461407661438,
0.01930145174264908,
0.027613285928964615,
-0.016485057771205902,
0.020236866548657417,
-0.03175704553723335,
-0.026601431891322136,
-0.009964177384972572,
-0.025606198236346245,
0.029224244877696037,
-0.03196726366877556,
-0.019268259406089783,
-0.03317252919077873,
-0.053427062928676605,
-0.0015973423141986132,
0.08534393459558487,
0.009820775128901005,
0.05142990127205849,
-0.05289134383201599,
0.03196336701512337,
-0.004851247183978558,
-0.06137191876769066,
-0.01845158264040947,
-0.0011617341078817844,
-0.0902133360505104,
-0.033927105367183685,
-0.05293426290154457,
0.01741541177034378,
-0.05208799988031387,
-0.02162197232246399,
0.04683758690953255,
-0.0021163742057979107,
0.000063068546296563,
0.0014093362260609865,
-0.01168337557464838,
0.017077703028917313,
0.02401695027947426,
0.048332471400499344,
0.018561702221632004,
0.0038765189237892628,
-0.09935654699802399,
-0.0426202155649662,
0.01659547910094261,
0.006869564298540354,
0.009686125442385674,
-0.040312692523002625,
-0.029576245695352554,
-0.05930556356906891,
-0.005234131123870611,
0.025275427848100662,
-0.06053376942873001,
0.026966076344251633,
0.04296207055449486,
-0.06307590752840042,
0.03044455498456955,
-0.007121302653104067,
-0.019252819940447807,
0.0100216930732131,
0.006937132682651281,
-0.024651136249303818,
0.052636388689279556,
0.07951801270246506,
0.024346552789211273,
-0.010934839025139809,
0.04433218389749527,
-0.04985608160495758,
0.01565995253622532,
0.006113754119724035,
0.008806332014501095,
0.07635865360498428,
-0.05827224999666214,
0.02218424715101719,
0.022766832262277603,
-0.01005316711962223,
-0.03942994028329849,
-0.0018962312024086714,
-0.01700383611023426,
0.025313034653663635,
-0.0370815172791481,
0.10504646599292755,
0.018216824159026146,
-0.05717281997203827,
0.0025038649328052998,
-0.009429600089788437,
-0.018240658566355705,
0.00668883603066206,
0.01446819119155407,
-0.041767507791519165,
0.0685514509677887,
-0.00792673323303461,
-0.02865508571267128,
0.03914303332567215,
-0.07879798114299774,
0.008597353473305702,
0.005498445127159357,
-0.05570024251937866,
-0.03417142853140831,
0.07648433744907379,
-0.009852326475083828,
0.024978110566735268,
0.028493333607912064,
-0.00719464011490345,
0.005622127093374729,
0.026745561510324478,
0.016934795305132866,
-0.03724495321512222,
0.019897377118468285,
0.002635484328493476,
-0.023216746747493744,
-0.03707798942923546,
0.04034217447042465,
0.06371300667524338,
-0.0027684287633746862,
0.03398542106151581,
-0.009772861376404762,
-0.03542845696210861,
-0.03494412451982498,
-0.017730457708239555,
0.047254614531993866,
0.004498104564845562,
-0.011973526328802109,
-0.0031406721100211143,
-0.025283370167016983,
-0.02692585624754429,
0.023075301200151443,
0.003773441771045327,
-0.017199227586388588,
0.0007880945922806859,
-0.003115858417004347,
-0.08515426516532898,
0.012587151490151882,
0.020398704335093498,
0.04474802315235138,
0.022952118888497353,
0.011789458803832531,
-0.047484997659921646,
-0.053946517407894135,
-0.021496519446372986,
-0.00258621689863503,
0.06274332106113434,
0.005537721328437328,
-0.01179445069283247,
0.03355667367577553,
-0.01596611924469471,
0.025347325950860977,
0.004369484260678291,
-0.02776591293513775,
-0.02408958412706852,
0.007095083128660917,
0.02034859172999859,
0.0031423119362443686,
0.03292723372578621,
-0.032760027796030045,
0.01569981500506401,
-0.02721891738474369,
-0.026464002206921577,
0.03037973679602146,
0.001866636797785759,
0.03239722549915314,
-0.043919239193201065,
-0.06966467201709747,
0.018151501193642616,
-0.02242557518184185,
-0.016519909724593163,
0.008417601697146893,
-0.07735122740268707,
0.039121851325035095,
0.014425504021346569,
-0.05092065781354904,
-0.010051077231764793,
-0.04031813517212868,
0.012588105164468288,
0.04059028625488281,
0.05963870882987976,
0.0016346641350537539,
0.01772836595773697,
-0.04468710720539093,
0.0012941525783389807,
0.03642376884818077,
-0.011767804622650146,
0.010871818289160728,
-0.033367205411195755,
-0.032375529408454895,
-0.018871011212468147,
-0.06963539868593216,
-0.037239301949739456,
0.008608156815171242,
-0.02426796592772007,
0.04905899614095688,
0.024737542495131493,
-0.04937317594885826,
0.03203525394201279,
-0.04921440780162811,
0.0654468759894371,
-0.017236413434147835,
-0.01305525191128254,
-0.02043120563030243,
0.029131527990102768,
0.014804964885115623,
-0.03318290039896965,
-0.0004559814988169819,
-0.010878263972699642,
0.025303764268755913,
-0.0017601462313905358,
-0.06386444717645645,
-0.040680527687072754,
-0.030533533543348312,
-0.05175811052322388,
-0.031742196530103683,
0.039679817855358124,
-0.01640632376074791,
0.0012121041072532535,
0.023524265736341476,
-0.026115156710147858,
0.008478186093270779,
0.016278963536024094,
0.03926628828048706,
0.046027276664972305,
-0.025571292266249657,
-0.04678080603480339,
-0.03383952006697655,
0.10908794403076172,
0.006536757107824087,
0.02596300281584263,
-0.01668035052716732,
-0.02555191144347191,
0.031561750918626785,
0.006718885153532028,
-0.04111664369702339,
0.0035906892735511065,
0.005291905719786882,
0.016742506995797157,
0.025362689048051834,
-0.023984283208847046,
0.01629015989601612,
-0.012706486508250237,
0.03324565663933754,
-0.008735354989767075,
0.026584818959236145,
0.04952720180153847,
0.03461863845586777,
-0.012586233206093311,
-0.059030916541814804,
-0.014586720615625381,
0.04441993683576584,
-0.007825343869626522,
0.03652883321046829,
0.056868910789489746,
0.031137079000473022,
-0.018872547894716263,
-0.04071740433573723,
0.007192367222160101,
0.023847904056310654,
0.05730506032705307,
0.006974379997700453,
-0.0017327293753623962,
-0.04394394904375076,
0.05357466638088226,
-0.018413858488202095,
0.036690935492515564,
0.024249831214547157,
-0.044257160276174545,
-0.009526620618999004,
0.021135132759809494,
0.018228966742753983,
0.030156411230564117,
0.00842282734811306,
-0.017009781673550606,
-0.04495301470160484,
0.01649191975593567,
-0.028407873585820198,
-0.027424076572060585,
0.03971216082572937,
0.02905522659420967,
-0.02428864687681198,
-0.013030900619924068,
0.00222017802298069,
0.052920807152986526,
-0.024298543110489845,
-0.021161554381251335,
0.009492980316281319,
-0.013097566552460194,
0.04792226850986481,
0.04676707088947296,
0.007669293787330389,
0.03093010187149048,
0.019913172349333763,
-0.020889174193143845,
-0.0005751400603912771,
0.014785335399210453,
0.008183669298887253,
-0.030901838093996048,
-0.025556404143571854,
0.010836980305612087,
-0.003214063588529825,
-0.029322080314159393,
0.0548412948846817,
-0.02186671830713749,
-0.023334478959441185,
0.026225099340081215,
-0.04713865742087364,
-0.009604882448911667,
0.037011660635471344,
0.01364072784781456,
-0.014213372021913528,
-0.005483079701662064,
0.010994182899594307,
-0.10024227201938629,
-0.0502229705452919,
-0.010552369058132172,
0.06114545464515686,
0.04903129115700722,
0.019719436764717102,
-0.026859618723392487,
-0.021075468510389328,
0.04618395119905472,
0.03382822871208191,
0.01834065653383732,
0.13521333038806915,
0.0006856675026938319,
0.03952871263027191,
-0.024542314931750298,
0.006826902739703655,
-0.04656731337308884,
-0.032644592225551605,
0.03564215078949928,
0.046873584389686584,
0.03125908970832825,
-0.022977447137236595,
-0.010615142062306404,
-0.00656999833881855,
-0.01891283132135868,
-0.047267794609069824,
0.010386939160525799,
-0.029550757259130478,
-0.007294427137821913,
-0.022103365510702133,
-0.06394410878419876,
0.016038840636610985,
0.013797292485833168,
0.010494573041796684,
0.031838558614254,
0.04252680018544197,
-0.07833772152662277,
0.003983058035373688,
-0.06558342278003693,
0.027293875813484192,
0.032005563378334045,
0.007832449860870838,
-0.0013489420525729656,
-0.03538849949836731,
-0.08086644858121872,
-0.07407674938440323,
0.031892064958810806,
0.007840503938496113,
0.015764877200126648,
-0.03698143735527992,
0.009707295335829258,
-0.0303683802485466,
0.018165381625294685,
-0.00826906319707632,
-0.010423132218420506,
0.023124637082219124,
0.009336336515843868,
0.027151379734277725,
0.021011466160416603,
-0.0024991841055452824,
0.016071634367108345,
0.013227528892457485,
-0.0464780256152153,
0.038249749690294266,
0.05575334653258324,
0.015955850481987,
-0.03670978173613548,
0.00806551892310381,
0.04868054762482643,
0.032092079520225525,
0.042364172637462616,
-0.010324402712285519,
0.028549427166581154,
0.008831859566271305,
0.0214102603495121,
-0.032159771770238876,
0.00043526661465875804,
-0.009923647157847881,
0.025891387835144997,
0.012254495173692703,
-0.05628840625286102,
0.020761147141456604,
0.009461943060159683,
0.04393395408987999,
-0.00013824336929246783,
0.028889721259474754,
0.02197374403476715,
0.03591126948595047,
0.03718981891870499,
-0.027302062138915062,
-0.07659020274877548,
-0.048881903290748596,
0.014316428452730179,
-0.023275354877114296,
-0.040220957249403,
-0.015658656135201454,
0.021571354940533638,
-0.032657165080308914,
-0.05742968991398811,
0.06271882355213165,
0.0084545211866498,
0.01834595389664173,
-0.001923444215208292,
-0.02492418885231018,
-0.022057833150029182,
-0.037242546677589417,
0.0011305889347568154,
0.05795099213719368,
-0.0016183609841391444,
-0.044276319444179535,
-0.011551473289728165,
0.014993133023381233,
-0.017843928188085556,
0.010341962799429893,
0.01380981132388115,
-0.032718051224946976,
0.0016919205663725734,
-0.021945655345916748,
-0.024897105991840363,
0.0653977245092392,
0.06088453158736229,
0.04334591329097748,
0.01541975513100624,
0.030210023745894432,
-0.003599894465878606,
0.042098093777894974,
-0.02328995242714882,
-0.018091171979904175,
0.011640413664281368,
0.010581071488559246,
0.08139722049236298,
0.0014555733650922775,
0.028216112405061722,
0.03363717719912529,
0.002770035993307829,
-0.007229973096400499,
-0.03340817242860794,
0.04546093940734863,
0.010837829671800137,
-0.029197053983807564,
-0.00805913656949997,
-0.029929284006357193,
-0.016239095479249954,
0.023259105160832405,
0.05429159849882126,
-0.003002913435921073,
-0.007096503861248493,
0.007399581838399172,
0.00628297682851553,
0.01889420486986637,
0.009873105213046074,
0.029505247250199318,
0.04931182414293289,
-0.009578634053468704,
-0.04523542523384094,
-0.03115019202232361,
-0.005260786972939968,
0.03858921304345131,
0.03412383794784546,
-0.03306809067726135,
0.014056343585252762,
0.04934811592102051,
-0.0036660938058048487,
-0.052179936319589615,
0.03475790470838547,
-0.011714386753737926,
-0.01843177154660225,
-0.011890066787600517,
-0.04331132397055626,
-0.028157807886600494,
0.0019772143568843603,
-0.04850199073553085,
0.03903048485517502,
-0.06629393994808197,
-0.027758920565247536,
-0.02981901913881302,
0.055631786584854126,
-0.04818863049149513,
0.06718369573354721,
-0.0464392825961113,
0.07362519204616547,
0.023672236129641533,
0.059531234204769135,
-0.022305447608232498,
0.013912665657699108,
0.026493581011891365,
-0.005072598811239004,
0.01971554197371006,
-0.00035139473038725555,
-0.01164714340120554,
-0.0017223063623532653,
-0.007678155787289143,
0.017765328288078308,
0.017664849758148193,
-0.02290330082178116,
0.04233287274837494,
-0.022066963836550713,
0.018221011385321617,
0.06199244409799576,
0.016621794551610947,
-0.059017494320869446,
-0.04060567915439606,
0.02700182795524597,
0.01687341369688511,
0.03497978672385216,
0.009224066510796547,
0.024253718554973602,
-0.012123740278184414,
0.012884629890322685,
-0.02251620590686798,
-0.029845116659998894,
0.04296191409230232,
0.025041155517101288,
-0.01941678859293461,
0.04066656902432442,
0.011795221827924252,
0.004613762721419334,
-0.006621621549129486,
0.01904066652059555,
0.0039550745859742165,
0.008922859095036983,
-0.046108849346637726,
-0.012803629972040653,
0.014342381618916988,
-0.06909189373254776,
-0.009979711845517159,
-0.019355403259396553,
-0.0038996657822281122,
-0.029618043452501297,
0.012697949074208736,
-0.06572294235229492,
-0.035996776074171066,
-0.02970181405544281,
-0.04358823969960213,
-0.01695563830435276,
0.01569945178925991,
0.029833974316716194,
0.06029994413256645,
0.0057350932620465755,
0.011613912880420685,
0.03151264414191246,
-0.017056824639439583,
0.036169230937957764,
0.012016726657748222,
-0.012251517735421658,
0.05398807302117348,
-0.008239725604653358,
-0.0022821167949587107,
0.0037754166405647993,
-0.00721749709919095,
-0.017577381804585457,
0.015045860782265663,
0.07855143398046494,
0.003763369517400861,
0.02353542111814022,
0.04354142025113106,
-0.0283978134393692,
-0.04470448195934296,
0.020271679386496544,
0.03263847157359123,
-0.0143166808411479,
0.028586748987436295,
0.017450768500566483,
-0.033241599798202515,
-0.02645268104970455,
-0.025463592261075974,
-0.07367978245019913,
0.005662310402840376,
-0.011191689409315586,
0.01833428256213665,
-0.024510277435183525,
0.01078992709517479,
0.019363559782505035,
0.016514375805854797,
-0.017039773985743523,
-0.01301477663218975,
-0.008332174271345139,
-0.030979108065366745,
-0.03966211527585983,
0.01797458529472351,
0.015196901746094227,
0.011280452832579613,
0.00396444508805871,
0.0320948027074337,
-0.004005638882517815,
0.020714588463306427,
0.0392499603331089,
0.038620755076408386,
-0.0018140625907108188,
0.03234999254345894,
0.02716662921011448,
0.03284326195716858,
-0.014595272950828075,
0.07032638788223267,
0.0454258993268013,
-0.039213381707668304,
0.021280735731124878,
0.021152444183826447,
0.009592549875378609,
-0.0027966988272964954,
-0.014659932814538479,
0.010787330567836761,
0.036714136600494385,
0.022715233266353607,
0.04918380454182625,
-0.012918670661747456,
0.048866551369428635,
-0.013380469754338264,
0.03281700238585472,
-0.05563220754265785,
0.02130359411239624,
0.030798837542533875,
0.013459308072924614,
0.06177055090665817,
-0.02191881090402603,
0.019185300916433334,
0.011347079649567604,
-0.030640983954072,
0.02781219780445099,
-0.031117895618081093,
0.023068759590387344,
-0.018344344571232796,
0.01581578329205513,
0.02420833706855774,
-0.028322812169790268,
0.0009215708705596626,
-0.0038581115659326315,
0.011782444082200527,
0.002172148320823908,
0.03055533580482006,
-0.025670893490314484,
-0.03894483298063278,
-0.04022838920354843,
0.04020996764302254,
-0.0316120944917202,
0.044559549540281296,
0.00032402321812696755,
-0.04839392378926277,
0.01811894215643406,
-0.009315053932368755,
-0.013639182783663273,
0.002759866416454315,
0.022229980677366257,
-0.01131320372223854,
0.012825077399611473,
0.003962642978876829,
0.07156388461589813,
-0.005074355285614729,
-0.022151237353682518,
-0.017509987577795982,
0.04376354441046715,
0.022321825847029686,
0.008500626310706139,
-0.03690218925476074,
-0.09159641712903976,
0.04599468410015106,
-0.022413920611143112,
-0.03218255192041397,
-0.03733746334910393,
-0.024570947512984276,
0.027961092069745064
] |
Catégories de biens faisant l'objet d'une mutation à titre onéreux
Taux applicable
Immeubles, droit immobiliers passibles de la taxe de publicité foncière ou des droits d'enregistrement
(code général des impôts (CGI), art. 683 bis et CGI, art.
810)
1,60%
Offices ministériels, fonds de commerce et marchandises neuves en dépendant, clientèles, droit au bail,
promesse de bail
Fraction de la valeur taxable
N'excédant pas 23 000 €
0,00%
Comprise entre 23 000 € et 107 000 €
0,60%
Supérieure à 107 000 €
1,40%
|
Bulletin officiel des finances publiques - impôts
|
BOI-BAREME-000009
|
https://bofip.impots.gouv.fr/bofip/777-PGP.html/identifiant=BOI-BAREME-000009-20150401
|
2015-04-01 00:00:00
|
bef1ce5c0395872f7292baadf829937f989511d4cd8ed6ae3312b5186c419950
|
[
-0.08595091104507446,
0.03811265528202057,
0.04990202933549881,
0.010711484588682652,
-0.041864730417728424,
-0.06675460934638977,
-0.05679333582520485,
-0.005400028545409441,
0.11975062638521194,
-0.05773843824863434,
-0.002273231977596879,
0.06210629642009735,
-0.09286592155694962,
-0.008056105114519596,
-0.036087892949581146,
0.02376297488808632,
0.05192747712135315,
-0.02181459590792656,
0.01811344362795353,
-0.03395577147603035,
0.09104209393262863,
0.030149033293128014,
-0.007653847336769104,
0.021067846566438675,
0.004209325183182955,
0.08007120341062546,
-0.025091465562582016,
-0.041113581508398056,
-0.031821753829717636,
0.04066472128033638,
-0.05832691118121147,
0.002320681232959032,
0.03401456028223038,
-0.012482796795666218,
0.0028535770252346992,
-0.01579965651035309,
-0.004384925588965416,
0.018267318606376648,
0.0026564686559140682,
0.0065631871111691,
-0.012894987128674984,
-0.00015427001926582307,
0.0011250677052885294,
0.11612549424171448,
0.017024043947458267,
0.0844816118478775,
-0.019112229347229004,
0.04148396849632263,
-0.00812781322747469,
0.062014590948820114,
-0.06348276883363724,
0.02057180367410183,
0.029922062531113625,
0.020168645307421684,
0.016489433124661446,
0.0307224802672863,
-0.10607761889696121,
-0.002742743119597435,
0.07801257073879242,
0.015280465595424175,
0.02109166607260704,
-0.0022844881750643253,
-0.04180748388171196,
-0.035936251282691956,
0.02207843028008938,
-0.02855026163160801,
0.027669690549373627,
-0.060561563819646835,
0.16818489134311676,
-0.031996119767427444,
0.05733385309576988,
0.01113772951066494,
-0.00780958216637373,
0.03553539514541626,
-0.019278813153505325,
0.04877089709043503,
-0.023543165996670723,
0.006605453789234161,
0.059758059680461884,
0.0326046422123909,
0.011752641759812832,
-0.0006616594037041068,
0.048206981271505356,
0.010829555802047253,
-0.004842313937842846,
-0.022033849731087685,
0.01978052780032158,
-0.01570015959441662,
0.024487588554620743,
0.01723591424524784,
-0.023586802184581757,
0.06754706799983978,
-0.04373928904533386,
0.048296183347702026,
-0.02724674716591835,
0.020163388922810555,
-0.012954873032867908,
0.04422613978385925,
0.07533057034015656,
0.01711508445441723,
-0.0929228812456131,
0.04867279529571533,
0.04796794801950455,
0.011337582021951675,
0.05300969257950783,
-0.01654181443154812,
0.026706546545028687,
-0.021082600578665733,
-0.04453631862998009,
-0.0019634454511106014,
0.005712943151593208,
0.008507007732987404,
0.0008547624456696212,
0.011061380617320538,
-0.0003975293948315084,
0.05486864969134331,
0.047317005693912506,
-0.008579282090067863,
0.014764395542442799,
0.04568864405155182,
-0.027254607528448105,
0.021943826228380203,
-0.019575951620936394,
-0.0270486269146204,
-0.09353335946798325,
-0.0179081279784441,
-0.023320278152823448,
0.00017231068341061473,
-0.028139229863882065,
-0.013951686210930347,
-0.02085665799677372,
0.028945008292794228,
0.01464745681732893,
-0.03987979143857956,
0.007375179324299097,
0.007391651626676321,
-0.053685784339904785,
0.04037356376647949,
0.015229742974042892,
-0.007896372117102146,
-0.06574062258005142,
-0.01280821580439806,
-0.037768736481666565,
0.00026935047935694456,
-0.043223489075899124,
0.05317271873354912,
-0.03307633846998215,
-0.03280556946992874,
0.019676482304930687,
-0.001868819585070014,
-0.05521208047866821,
0.008119187317788601,
0.0390632189810276,
-0.04818291217088699,
0.024899985641241074,
-0.0077937594614923,
0.042838018387556076,
0.05116947367787361,
-0.015925979241728783,
-0.029457826167345047,
-0.033977530896663666,
0.03046642243862152,
0.049976956099271774,
-0.0011647233041003346,
-0.020389942452311516,
-0.04033680632710457,
0.0031025921925902367,
-0.0018208667170256376,
0.005470059346407652,
0.04262446239590645,
-0.06239766627550125,
0.019239088520407677,
0.00339507800526917,
-0.004179560579359531,
-0.03931145742535591,
-0.012317830696702003,
-0.03150693327188492,
-0.012058264575898647,
-0.038507457822561264,
0.10786992311477661,
0.01448013074696064,
-0.025803664699196815,
-0.006886469200253487,
-0.017252638936042786,
-0.010402899235486984,
0.04414514824748039,
0.011177290230989456,
-0.043282657861709595,
-0.007379723247140646,
0.01832684315741062,
-0.04678424447774887,
0.03993440419435501,
-0.06496653705835342,
0.028088929131627083,
-0.00044613282079808414,
-0.07296924293041229,
-0.06580429524183273,
0.032071553170681,
0.053672634065151215,
0.007685983553528786,
0.006705003324896097,
0.019315464422106743,
-0.015124006196856499,
0.013464533723890781,
-0.01355075929313898,
-0.12455480545759201,
-0.03773283213376999,
0.0010363616747781634,
-0.03252241387963295,
-0.006032803561538458,
0.04413860663771629,
0.018620634451508522,
0.026200970634818077,
0.04003714397549629,
-0.034435827285051346,
-0.020936042070388794,
-0.06493893265724182,
-0.022903280332684517,
0.017880629748106003,
0.008192980661988258,
0.0050018527545034885,
0.019867325201630592,
-0.07664886862039566,
-0.002050094772130251,
0.04367833957076073,
0.022924838587641716,
-0.026556435972452164,
-0.007630967069417238,
0.008182205259799957,
-0.06023721396923065,
-0.009999532252550125,
-0.025212517008185387,
0.01665821298956871,
-0.0000018668993106985,
-0.01038321666419506,
-0.023036431521177292,
0.01589166186749935,
-0.02360454574227333,
0.009449289180338383,
0.032157979905605316,
0.03136550262570381,
0.08203087002038956,
0.016685791313648224,
0.018776290118694305,
0.03718122839927673,
-0.0733507052063942,
-0.004471794236451387,
0.011734344065189362,
-0.020297981798648834,
0.038563668727874756,
0.0006046445923857391,
0.02246108464896679,
-0.02613690309226513,
0.024274878203868866,
-0.0413551889359951,
-0.016927164047956467,
0.045776985585689545,
0.002034642966464162,
0.033085376024246216,
-0.040691956877708435,
-0.02076340653002262,
-0.01290497649461031,
-0.00024008277978282422,
-0.009542287327349186,
-0.017144842073321342,
-0.08038198202848434,
0.054591692984104156,
0.06102755293250084,
-0.058007288724184036,
-0.038512010127305984,
-0.014796489849686623,
0.0006654153694398701,
0.020957108587026596,
0.06548406183719635,
-0.05744772031903267,
0.042637038975954056,
-0.01183206494897604,
-0.02213851548731327,
0.01699693314731121,
0.01647566631436348,
0.05808832868933678,
-0.022045686841011047,
0.0006798275280743837,
-0.02060183323919773,
-0.01021372526884079,
0.029054267331957817,
0.0024263253435492516,
-0.0006872604717500508,
0.0122446920722723,
-0.029355769976973534,
-0.044447220861911774,
0.0019024513894692063,
-0.017177758738398552,
0.03517511114478111,
-0.012475911527872086,
-0.03666921705007553,
0.003065981436520815,
0.0654616728425026,
-0.024974104017019272,
-0.003030200256034732,
-0.04741116240620613,
-0.0028910539112985134,
0.015893729403614998,
-0.014640978537499905,
-0.04571862518787384,
0.0013859859900549054,
-0.0069147394970059395,
-0.06390712410211563,
-0.05191681534051895,
0.03618522733449936,
0.011703445576131344,
0.02498997375369072,
-0.0085125882178545,
-0.0416206531226635,
0.0016790516674518585,
0.051724232733249664,
0.0242991354316473,
-0.013946035876870155,
-0.04556344822049141,
-0.01474383007735014,
-0.024074988439679146,
0.0943557396531105,
-0.0094034094363451,
0.015485439449548721,
-0.02383153699338436,
-0.04178276285529137,
0.0075353034771978855,
0.013576445169746876,
-0.019938187673687935,
-0.02176494710147381,
-0.007129597011953592,
0.020115815103054047,
0.030235176905989647,
-0.05928872153162956,
-0.026364164426922798,
-0.01969151757657528,
0.014042075723409653,
-0.04523433744907379,
0.030947277322411537,
0.00972257275134325,
0.04139786586165428,
-0.01702883094549179,
-0.06604357063770294,
-0.022575560957193375,
0.027907222509384155,
-0.015547898598015308,
-0.0026677888818085194,
0.06920256465673447,
0.008118136785924435,
-0.0179278664290905,
-0.007946713827550411,
0.0669558048248291,
0.05042484402656555,
0.09032738208770752,
0.03367820754647255,
-0.02559497021138668,
-0.0038112516049295664,
-0.023180929943919182,
-0.04049423336982727,
0.03183881565928459,
0.0034986373502761126,
-0.04009975492954254,
-0.007599476724863052,
-0.012205207720398903,
0.03233866021037102,
0.0062875524163246155,
0.006614786572754383,
0.02543012984097004,
0.02976149506866932,
0.026919957250356674,
0.02517733909189701,
-0.010842960327863693,
-0.032461702823638916,
0.05340230092406273,
-0.02657908760011196,
0.0458955392241478,
0.02325325645506382,
0.05879489332437515,
0.005634517874568701,
-0.002095967996865511,
0.008418573066592216,
-0.009882916696369648,
0.023428278043866158,
0.020805051550269127,
0.01362984161823988,
0.005883730947971344,
0.017353480681777,
0.007993152365088463,
-0.029852472245693207,
0.06598987430334091,
0.040906231850385666,
-0.021620508283376694,
-0.01165086217224598,
0.02800850011408329,
0.0043317172676324844,
-0.014096240513026714,
0.06986307352781296,
0.029223082587122917,
0.027203910052776337,
0.00577125558629632,
-0.021579483523964882,
0.03496285527944565,
0.006636424921452999,
0.014776079915463924,
-0.012408755719661713,
0.04827861115336418,
0.0224424097687006,
-0.0705498680472374,
-0.04328177869319916,
0.013405625708401203,
0.040528684854507446,
-0.029018651694059372,
0.05996764451265335,
-0.05479646846652031,
0.0013707701582461596,
-0.012166435830295086,
0.025451835244894028,
0.07133350521326065,
0.13159383833408356,
0.005675839260220528,
0.019588636234402657,
0.053283870220184326,
0.00909951701760292,
-0.03558775782585144,
-0.02978866919875145,
0.011934822425246239,
0.04882290959358215,
0.07508028298616409,
0.00935148261487484,
-0.01040986180305481,
0.028758052736520767,
-0.002825135365128517,
-0.04048383608460426,
-0.02922084927558899,
-0.03853987902402878,
-0.031197302043437958,
-0.016224250197410583,
0.013745887205004692,
0.036020804196596146,
0.01923593506217003,
0.022683624178171158,
-0.021113181486725807,
0.022212279960513115,
-0.057896871119737625,
-0.01824905350804329,
-0.033058952540159225,
0.004386812914162874,
0.022739557549357414,
0.003554156282916665,
-0.003961789887398481,
-0.06720000505447388,
0.023032940924167633,
-0.004104183986783028,
0.006881043314933777,
0.05669831857085228,
0.0070211985148489475,
-0.033073704689741135,
0.04436842352151871,
0.013152102939784527,
-0.016727732494473457,
-0.03136464208364487,
-0.014461093582212925,
0.01955612190067768,
-0.016684163361787796,
-0.05146726220846176,
0.04472394287586212,
0.019086910411715508,
-0.03642535209655762,
0.000017555839804117568,
-0.014013496227562428,
0.011929702945053577,
0.008000306785106659,
-0.004167058039456606,
-0.029053648933768272,
-0.040127404034137726,
0.0409826785326004,
0.005670169834047556,
0.028921322897076607,
0.021102437749505043,
0.03329181671142578,
-0.010589314624667168,
0.04355837404727936,
-0.015269653871655464,
-0.011367790400981903,
0.007919400930404663,
0.028030414134263992,
-0.021191731095314026,
-0.017156001180410385,
0.028593139722943306,
0.044580765068531036,
0.038473889231681824,
0.018216559663414955,
0.03639760613441467,
0.008460300043225288,
0.028080923482775688,
0.08706281334161758,
-0.0055152554996311665,
-0.06994566321372986,
-0.03940928354859352,
-0.045541912317276,
-0.033787742257118225,
-0.006548743229359388,
-0.024719445034861565,
0.017314579337835312,
0.002386227250099182,
-0.04171743243932724,
0.0673983097076416,
0.009285934269428253,
-0.0041183363646268845,
-0.03666505962610245,
-0.03216024488210678,
-0.009043300524353981,
-0.03256926313042641,
-0.05328456684947014,
0.027493996545672417,
0.017689773812890053,
-0.06618857383728027,
0.038089875131845474,
-0.0673658549785614,
0.004475514870136976,
-0.0028876657597720623,
0.02040058933198452,
0.007335021626204252,
0.006954297423362732,
0.04609365016222,
-0.04200544208288193,
0.027931049466133118,
0.060478247702121735,
0.053083933889865875,
-0.014958147890865803,
-0.01763087511062622,
0.02073834091424942,
0.022466642782092094,
-0.010506320744752884,
-0.023584716022014618,
-0.0328933484852314,
-0.017266010865569115,
0.053702227771282196,
0.015248973853886127,
-0.014072529040277004,
-0.015231989324092865,
0.008576817810535431,
-0.01038728840649128,
0.007447019685059786,
0.046709973365068436,
0.04985034465789795,
-0.0018741359235718846,
-0.00004478342816582881,
-0.001954952720552683,
-0.01606886461377144,
-0.05251080542802811,
0.024981992319226265,
0.02317742444574833,
0.02454567141830921,
-0.05892256647348404,
-0.020299045369029045,
-0.033931028097867966,
-0.008126923814415932,
0.005916572641581297,
0.03745559975504875,
-0.02214348502457142,
-0.0024246638640761375,
0.06268876791000366,
-0.015511499717831612,
0.04780806973576546,
-0.02418922819197178,
-0.038763854652643204,
-0.007546958047896624,
0.01686960458755493,
-0.007600503042340279,
-0.006047241389751434,
0.034234803169965744,
-0.03354037180542946,
-0.042402707040309906,
-0.03269334137439728,
-0.05184730514883995,
-0.011951402761042118,
0.027208538725972176,
-0.056204844266176224,
0.03931747376918793,
-0.04604524374008179,
-0.04441876709461212,
-0.057813119143247604,
0.06370079517364502,
-0.0355231873691082,
0.013887272216379642,
-0.028371216729283333,
0.0846441239118576,
0.0009374341461807489,
-0.01569058559834957,
-0.05707197263836861,
0.03983980789780617,
0.0455327183008194,
0.025991512462496758,
0.029091332107782364,
0.00287978770211339,
-0.015509004704654217,
-0.035013455897569656,
-0.024402836337685585,
-0.07429996132850647,
-0.010354967787861824,
-0.025699852034449577,
-0.018572209402918816,
-0.09034168720245361,
0.026705436408519745,
0.03733885660767555,
-0.037583623081445694,
-0.044743895530700684,
-0.044258493930101395,
0.040323641151189804,
0.008280470035970211,
-0.027259502559900284,
0.0003617164329625666,
0.032089974731206894,
0.033607497811317444,
0.02286437898874283,
-0.059371914714574814,
0.007969590835273266,
-0.00823940709233284,
0.0667034238576889,
-0.03517276421189308,
-0.009907499887049198,
0.03781938925385475,
0.01720520481467247,
-0.029106682166457176,
-0.0026249061338603497,
0.019783545285463333,
-0.06396423280239105,
-0.054092906415462494,
-0.018449140712618828,
-0.05303115025162697,
-0.031075624749064445,
0.031786732375621796,
-0.03593135252594948,
-0.02223813347518444,
0.014007117599248886,
-0.027133489027619362,
-0.01942748948931694,
-0.023284433409571648,
0.008447764441370964,
-0.022162415087223053,
0.005550039000809193,
-0.023182908073067665,
-0.024986395612359047,
-0.010234068147838116,
0.017258644104003906,
0.0020702159963548183,
-0.0038831382989883423,
-0.030563009902834892,
-0.0024381540715694427,
0.004949167836457491,
-0.012522895820438862,
0.006160217337310314,
-0.014343036338686943,
-0.022149141877889633,
-0.02118365839123726,
-0.010195630602538586,
-0.02319418080151081,
-0.036263737827539444,
0.031238066032528877,
0.03841844201087952,
0.05949182063341141,
0.037684857845306396,
-0.015728158876299858,
-0.047325700521469116,
0.0002861525572370738,
0.017538292333483696,
0.02741365134716034,
-0.02937125228345394,
-0.07254859060049057,
-0.0015698522329330444,
-0.023305416107177734,
-0.010576474480330944,
-0.016532333567738533,
-0.05239960551261902,
-0.03192193806171417,
-0.010097119957208633,
-0.010961515828967094,
-0.034669216722249985,
0.009472889825701714,
0.02363262139260769,
0.0022795815020799637,
0.053883135318756104,
0.013755286112427711,
-0.048825036734342575,
-0.03588671609759331,
0.028162173926830292,
0.002369841793552041,
0.03810097649693489,
0.025936879217624664,
-0.019106190651655197,
0.05189676210284233,
-0.0025870653335005045,
0.03549516573548317,
0.018989937379956245,
-0.025994574651122093,
0.0016773506067693233,
0.05391988530755043,
0.05728478357195854,
0.01754026487469673,
0.021078111603856087,
0.017938753589987755,
-0.005160029977560043,
-0.0007134166080504656,
0.05570480227470398,
-0.030009675770998,
0.004761903081089258,
0.013573725707828999,
0.022380955517292023,
0.013758312910795212,
0.03728143870830536,
0.06776931136846542,
0.062057606875896454,
0.00837516225874424,
-0.020781539380550385,
0.03654364123940468,
-0.0488913357257843,
0.022958287969231606,
0.042620886117219925,
0.019377972930669785,
-0.04562031850218773,
-0.01722925342619419,
-0.010794595815241337,
0.011167715303599834,
-0.07157692313194275,
-0.02622288092970848,
-0.007146167103201151,
0.06674104183912277,
0.03973746299743652,
-0.02479824796319008,
-0.011749363504350185,
-0.026458483189344406,
0.009978788904845715,
0.033518511801958084,
0.00808880478143692,
0.02659222111105919,
0.031387828290462494,
0.019021326676011086,
-0.01857600547373295,
-0.00019090155547019094,
0.027423735707998276,
-0.048057831823825836,
0.008013897575438023,
0.07238195091485977,
0.03227299079298973,
-0.011015897616744041,
-0.02737858146429062,
-0.0005750124109908938,
0.02483970858156681,
0.008641616441309452,
-0.029067374765872955,
0.008798201568424702,
-0.009301859885454178,
0.02005176991224289,
0.036462873220443726,
-0.011663751676678658,
-0.03211119771003723,
0.047383420169353485,
0.023286443203687668,
0.00939074344933033,
0.025834642350673676,
-0.08234059810638428,
0.07588266581296921,
-0.028177842497825623,
-0.02873314917087555,
0.042074114084243774,
0.03770586848258972,
0.012669173069298267
] |
I. Consistance du prix
1
Le prix d'une vente est constitué par tout ce que le vendeur reçoit de l'acquéreur en échange du
bien vendu.
A. Prix payable en argent
10
En général, le prix est constitué par une somme d'argent versée par l'acquéreur au vendeur.
1. Prix payable à terme
20
Lorsque le prix est payable à terme avec stipulation d'intérêts, ces derniers ne sont pas
taxables car ils représentent les fruits du prix auquel le vendeur avait normalement droit au jour de la vente. En revanche, si l'acte stipule le versement d'intérêts pour une période antérieure à
l'entrée en jouissance, cette stipulation constitue une charge augmentative du prix (cf. BOI-ENR-DMTOI-10-10-20-20).
Il est précisé que si l'acheteur qui doit se libérer à terme est dispensé du versement
d'intérêts tout en bénéficiant immédiatement de la jouissance de l'immeuble, cet avantage conféré par le vendeur ne peut être déduit du prix pour la liquidation de l'impôt.
2. Prix payable en monnaie étrangère.
30
Si le prix est libellé en devises étrangères et payable comptant, il convient pour la
liquidation de l'impôt de le convertir en euros d'après le cours du change au jour de la vente.
Lorsque le prix est payable à terme, l'impôt est liquidé, à défaut de prix exprimé en euros, sur
l'estimation faite par les parties de la valeur réelle à la date de la convention des devises étrangères dont le versement est prévu. Toutefois, dans l'hypothèse où le prix n'est pas fixé dans l'acte
d'une manière définitive, dépend d'événements ultérieurs et présente un caractère aléatoire, la surveillance des sommes effectivement versées par l'acquéreur doit être assurée par le service en vue de
percevoir le supplément de droit exigible dès que leur montant excède l'évaluation fournie par les parties (cf. § 140).
B. Prix payable en biens de toute nature
40
Le prix peut aussi consister en biens de toute nature. En effet, la loi fiscale n'a prévu
l'application d'un tarif particulier que pour les échanges d'immeubles contre d'autres immeubles. L'échange d'un immeuble contre des meubles corporels ou incorporels est considéré comme une vente
d'immeuble. La mutation de l'immeuble et celle du bien donné en paiement constituent deux dispositions dépendantes et l'application des dispositions des
articles 670 et 671 du CGI conduit, en général, à
percevoir la taxe de publicité foncière ou le droit d'enregistrement au tarif édicté pour les immeubles (cf. BOI-ENR-DMTOI-20-20).
1. Prix représenté par des objets mobiliers ou des créances
50
Lorsque le prix est représenté par des objets mobiliers, l'impôt est liquidé, en principe, sur
leur valeur déterminée par une déclaration estimative. Toutefois, s'il consiste en une créance, le droit d'enregistrement ou la taxe de publicité foncière est calculé sur le capital nominal de ladite
créance.
2. Prix formé par une rente viagère
60
Le prix est parfois formé par une rente viagère : la perception est alors établie sur le
capital de la rente exprimé dans l'acte (taxation du prix converti en rente viagère) ou fixé par une déclaration estimative des parties (prix consistant directement en rente viagère). Dans ce dernier
cas, l'administration peut, pour contrôler l'évaluation fournie par les parties, utiliser les barèmes des compagnies d'assurances sur la vie ou de la caisse nationale de prévoyance.
Lorsque la rente est stipulée pour une durée fixe, le contrat s'analyse en une vente moyennant
un prix payable par annuités. Les règles exposées § 70 doivent donc être appliquées.
II. Modalités de paiement du prix de vente
A. Prix payable par annuités
70
Quand le prix est stipulé payable par annuités, l'impôt de mutation est perçu sur le total des
annuités, sans déduction des intérêts à échoir qui s'y trouvent compris, alors même que ces intérêts auraient fait l'objet d'une évaluation distincte dans le seul but de percevoir l'impôt. Mais si
l'acte renferme une ventilation sérieuse équivalant à la fixation d'un prix principal avec stipulation d'intérêts, la taxe de publicité foncière ou le droit d'enregistrement n'est dû que sur le prix
principal ainsi déterminé.
B. Prix payable à terme avec indexation sur le cours de produits ou de denrées
80
Lorsque le prix d'une vente stipulé payable à terme est assorti d'une clause de variabilité en
fonction d'indices économiques, tel que le cours de certaines denrées, l'impôt de mutation est immédiatement perçu sur la totalité du prix exprimé.
De même, dans l'hypothèse où le prix payable à terme consiste en la fourniture d'une quantité
déterminée de denrées, les parties doivent, en application de l'article 851 du CGI, fournir pour la perception de l'impôt une
estimation détaillée de la totalité de ces denrées à la date de la convention.
90
Mais, dès lors que le prix d'une vente est représenté par tout ce que le vendeur reçoit de
l'acquéreur en échange de la chose cédée, le droit d'enregistrement ou la taxe de publicité foncière doivent être liquidés, en définitive, sur la totalité des sommes effectivement versées au vendeur,
compte tenu du jeu de la clause d'indexation, ou sur la valeur réelle des fournitures appréciée à la date de chacune des livraisons.
Par suite, dès que ces sommes ou ces valeurs excèdent le montant du prix exprimé ou de
l'estimation faite par les parties, le service est fondé à réviser la perception faite lors de l'exécution de la formalité et à poursuivre le recouvrement des droits supplémentaires exigibles.
100
Par mesure de simplification, il est admis que dans les diverses hypothèses énoncées
ci-dessus, l'impôt de mutation est liquidé, de manière définitive, sur le prix porté à l'acte ou, à défaut de prix, sur l'estimation faite par les parties de la valeur réelle à la date de la
convention de l'ensemble des biens représentatifs du prix.
Mais, en application des principes généraux qui gouvernent l'assiette des droits de mutation,
l'administration reste fondée, d'une part, à exercer son contrôle sur la déclaration estimative éventuellement souscrite par les redevables, et, d'autre part, à établir que la valeur des biens cédés
est supérieure au prix exprimé ou à l'évaluation fournie (cf. BOI-ENR-DMTOI-10-10-20-40).
110
Il est précisé que le champ d'application de cette solution est strictement limité aux cas
dans lesquels le prix est fixé ne varietur lors du transfert de propriété et où l'indexation a seulement pour effet de faire varier son expression monétaire à l'époque de chaque échéance.
Lorsque la détermination du montant même du prix, dont seul est précisé le mode de calcul, dépend d'événements ultérieurs et présente un caractère aléatoire, il convient d'appliquer les règles
exposées au § 140.
C. Prix consistant en une obligation de faire
120
L'obligation formant le prix de la vente (par exemple l'obligation de loger et nourrir le
vendeur) doit faire l'objet d'une déclaration estimative des parties.
D. Vente d'un immeuble accompagnée de la cession des primes à la construction
130
Lorsque la vente d'un immeuble s'accompagne de la cession des primes à la construction y
afférentes, l'impôt de mutation est perçu seulement sur la partie du prix relative à l'immeuble ; le prix de la cession de primes à la construction, qui constituent une créance sur l'État, échappe à
tout droit proportionnel.
E. Prix non définitivement fixé
140
Le prix définitif de la vente peut dépendre d'événements postérieurs à la conclusion du
contrat. Dans ce cas, l'impôt est liquidé sur une évaluation à fournir par les parties, et un supplément de droits devient ensuite exigible si les sommes effectivement payées excèdent le montant de
l'évaluation primitive.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTOI-10-10-20-10
|
https://bofip.impots.gouv.fr/bofip/827-PGP.html/identifiant=BOI-ENR-DMTOI-10-10-20-10-20120912
|
2012-09-12 00:00:00
|
9f6442989b1d0c1e2d61daf00e40d35d9bca79421347f394801aefa606c083ad
|
[
-0.06482523679733276,
0.02428618259727955,
-0.02546202763915062,
-0.0032440570648759604,
-0.009790399111807346,
-0.041634105145931244,
-0.05134006217122078,
0.007270819507539272,
0.04675082489848137,
-0.0958271324634552,
0.00552378548309207,
0.03167983144521713,
-0.11008989065885544,
-0.044585805386304855,
-0.006881665904074907,
0.06367962807416916,
0.04027211293578148,
0.013724732212722301,
-0.03988146781921387,
-0.0038512765895575285,
0.07052031904459,
0.0018431321950629354,
-0.03621005639433861,
0.018149076029658318,
-0.010136238299310207,
0.07027612626552582,
-0.014093209058046341,
-0.08331286907196045,
-0.07527194917201996,
0.007973141968250275,
-0.06658142805099487,
-0.045986101031303406,
0.035426728427410126,
0.019078150391578674,
0.0015380106633529067,
-0.04634396359324455,
-0.07440026104450226,
0.013671746477484703,
-0.013492094352841377,
-0.04344087466597557,
0.015173987485468388,
0.05448048561811447,
0.05583455041050911,
0.025664126500487328,
0.002507041674107313,
0.03001593053340912,
-0.028571929782629013,
0.040522500872612,
-0.000712038716301322,
0.11227443814277649,
-0.015313554555177689,
-0.02486291714012623,
0.04050955921411514,
-0.018251881003379822,
0.029146121814846992,
0.045353762805461884,
-0.04113997891545296,
0.010636451654136181,
0.1372832953929901,
-0.02547798864543438,
0.032790329307317734,
-0.001626396900974214,
-0.0010810308158397675,
-0.025592399761080742,
0.035060811787843704,
-0.04854925721883774,
0.04025762528181076,
-0.029445147141814232,
0.1423874944448471,
0.019486328586935997,
0.036952707916498184,
-0.007414718624204397,
-0.049195919185876846,
0.05048035830259323,
0.04168214276432991,
0.037180569022893906,
-0.039637915790081024,
-0.017877034842967987,
-0.008322439156472683,
0.029720459133386612,
-0.05413292348384857,
0.020981531590223312,
0.06496818363666534,
0.049231112003326416,
-0.017800258472561836,
-0.003685625735670328,
-0.013000696897506714,
-0.04273989051580429,
0.026648713275790215,
0.0035443631932139397,
0.017581304535269737,
-0.002168165985494852,
-0.009184164926409721,
0.05368933826684952,
0.032244205474853516,
0.020686114206910133,
-0.0018529806984588504,
-0.0030355637427419424,
0.07461639493703842,
-0.01948286034166813,
-0.03546303138136864,
0.011003514751791954,
0.01973768137395382,
-0.032604388892650604,
0.00791381485760212,
-0.032910775393247604,
0.0159408301115036,
-0.05575977638363838,
-0.09178993105888367,
0.016618549823760986,
-0.006566781550645828,
-0.010899464599788189,
-0.004889311268925667,
0.0015653511509299278,
-0.0032652223017066717,
0.11225162446498871,
0.0462670773267746,
-0.0028858438599854708,
-0.04521418362855911,
0.018492138013243675,
-0.04199884831905365,
-0.032560937106609344,
0.00398508133366704,
0.004106465261429548,
-0.053615156561136246,
-0.0994885042309761,
-0.06130959466099739,
-0.03458724915981293,
-0.025125738233327866,
-0.029499392956495285,
0.010615109466016293,
0.015615925192832947,
-0.011824501678347588,
-0.026102662086486816,
-0.014884741976857185,
0.023490333929657936,
0.018644088879227638,
0.004439541604369879,
-0.001769835827872157,
-0.013390863314270973,
-0.04480823129415512,
-0.03602690249681473,
-0.03680182248353958,
0.011898564174771309,
-0.021061496809124947,
0.018708499148488045,
-0.04039429500699043,
-0.07120312005281448,
0.04631241783499718,
0.003581202356144786,
-0.053944170475006104,
0.00243931170552969,
0.06268943846225739,
-0.029633693397045135,
0.0351322777569294,
-0.0006019570864737034,
0.011573178693652153,
0.02178395353257656,
-0.030305083841085434,
-0.030495310202240944,
0.040648967027664185,
0.0475420244038105,
0.01219103578478098,
-0.039979878813028336,
-0.050339024513959885,
0.009387782774865627,
0.03923891857266426,
-0.0073680151253938675,
0.03652115911245346,
0.04306640475988388,
-0.05112539604306221,
0.04124093055725098,
-0.009928824380040169,
-0.024214807897806168,
-0.029918966814875603,
0.006624921690672636,
-0.05538792163133621,
0.014514467678964138,
-0.04347171261906624,
0.07060783356428146,
-0.01640273816883564,
-0.032325733453035355,
0.03904516249895096,
-0.0250416100025177,
-0.004711103159934282,
0.055521994829177856,
0.017826290801167488,
-0.012204376980662346,
-0.0014164831954985857,
0.044562406837940216,
-0.016700828447937965,
0.024217816069722176,
-0.04425583779811859,
0.033791523426771164,
0.01940028928220272,
-0.07781026512384415,
-0.046209655702114105,
0.018777230754494667,
0.039137158542871475,
-0.004512180108577013,
0.0009701357921585441,
0.020255127921700478,
-0.03112470731139183,
0.02462003193795681,
-0.004156042356044054,
-0.04448374733328819,
-0.006829438731074333,
-0.019847918301820755,
-0.04472748190164566,
-0.053616974502801895,
0.04588785767555237,
-0.019291400909423828,
-0.005688633769750595,
-0.004314379766583443,
-0.07043883949518204,
-0.011160485446453094,
-0.018492447212338448,
-0.03642093017697334,
0.05324999615550041,
-0.008056111633777618,
-0.01810445450246334,
-0.02784017100930214,
-0.03383275866508484,
0.0029951920732855797,
0.05107575282454491,
0.01690276339650154,
-0.04211299121379852,
0.041524581611156464,
0.019090905785560608,
-0.08161074668169022,
-0.0035670148208737373,
0.007197158876806498,
0.043835628777742386,
-0.027274582535028458,
0.00006826531171100214,
0.014594665728509426,
-0.0069528501480817795,
-0.010157741606235504,
-0.048043034970760345,
0.04576875641942024,
0.031224867329001427,
0.05982319265604019,
0.02629207819700241,
-0.00946651492267847,
0.07612989097833633,
-0.016721919178962708,
-0.029104406014084816,
-0.028238371014595032,
0.026563873514533043,
0.06665696203708649,
-0.009028445929288864,
0.037745725363492966,
-0.04334186390042305,
0.008308582939207554,
-0.012341911904513836,
-0.05466673895716667,
0.015836281701922417,
0.010539907030761242,
0.018401339650154114,
-0.024861952289938927,
0.040305718779563904,
-0.014670870266854763,
-0.0002028542512562126,
-0.04248593747615814,
0.01565539464354515,
-0.10163693130016327,
0.04857573285698891,
-0.009422311559319496,
-0.04248784855008125,
-0.029379956424236298,
-0.0076922341249883175,
-0.0073389336466789246,
-0.032235462218523026,
0.0799918845295906,
0.02976791188120842,
0.03146950900554657,
-0.04734804108738899,
-0.03216385841369629,
0.009065375663340092,
-0.005440914072096348,
0.04981784522533417,
-0.07224453240633011,
-0.03052644617855549,
0.018067754805088043,
-0.026230916380882263,
0.012288758531212807,
0.03580291196703911,
-0.022624192759394646,
-0.006560368929058313,
-0.010841437615454197,
-0.016558172181248665,
0.0033626602962613106,
-0.007265519350767136,
0.10899867862462997,
-0.0026224488392472267,
-0.018140621483325958,
-0.04637942463159561,
0.0661289170384407,
-0.005258683115243912,
-0.011343428865075111,
-0.07126539945602417,
-0.03581513091921806,
0.013116883113980293,
-0.05496973171830177,
-0.07231070101261139,
0.01733122579753399,
-0.028984904289245605,
-0.007837039418518543,
-0.005187939386814833,
-0.019048597663640976,
0.022760845720767975,
0.05530884116888046,
0.00937932264059782,
-0.008892806246876717,
0.002123019425198436,
-0.027210311964154243,
0.02512180246412754,
0.1033691018819809,
-0.012836351059377193,
-0.043145377188920975,
-0.04865455627441406,
0.06433192640542984,
-0.02141089178621769,
0.004814836196601391,
-0.02502589114010334,
-0.02961149252951145,
-0.02722492814064026,
0.03614639490842819,
-0.058939605951309204,
-0.02961382456123829,
0.02558160573244095,
0.015983402729034424,
0.014230228960514069,
-0.03730810061097145,
-0.02239086478948593,
0.026363907381892204,
0.0673244372010231,
-0.057325590401887894,
0.021931102499365807,
0.011883856728672981,
0.054414719343185425,
-0.04422062262892723,
-0.059539422392845154,
-0.017291061580181122,
0.024798214435577393,
-0.06407621502876282,
-0.02481386624276638,
0.03147759288549423,
0.012587182223796844,
-0.04686904326081276,
-0.0272666048258543,
-0.031878337264060974,
0.016575394198298454,
0.0370534211397171,
-0.03713823854923248,
-0.05387990176677704,
-0.01808471791446209,
0.022036751732230186,
-0.021046984940767288,
0.035025592893362045,
0.03544355928897858,
-0.03855530172586441,
0.0038236111868172884,
0.024687496945261955,
0.02947673760354519,
-0.008663217537105083,
-0.003722221590578556,
0.036882225424051285,
-0.0012834733352065086,
0.005953631363809109,
0.0028254298958927393,
-0.03754989057779312,
-0.001186051988042891,
0.010846143588423729,
-0.01957002654671669,
0.061176884919404984,
0.0028350718785077333,
0.06026173755526543,
-0.00017526332521811128,
-0.02034875564277172,
0.009783788584172726,
-0.003738253843039274,
0.03657900169491768,
0.045261066406965256,
0.020182287320494652,
0.02441593073308468,
0.02954593487083912,
0.008230599574744701,
-0.0006157747702673078,
0.05621746927499771,
0.003197259735316038,
-0.009104439988732338,
0.004646653309464455,
0.024136705324053764,
-0.0029608237091451883,
-0.01014653593301773,
0.021147051826119423,
0.06600264459848404,
0.012506531551480293,
0.03878559544682503,
-0.023340381681919098,
0.05825142189860344,
0.006996373180299997,
0.042110271751880646,
-0.052486419677734375,
-0.010287679731845856,
0.018152937293052673,
-0.08726535737514496,
0.013101203367114067,
0.015587572939693928,
0.05867203697562218,
0.03806140273809433,
0.02856183797121048,
-0.022333899512887,
-0.0326249785721302,
-0.0019954664167016745,
0.02217022329568863,
0.038030143827199936,
0.15686962008476257,
-0.01869339868426323,
0.039779726415872574,
0.03231843560934067,
0.0456465519964695,
-0.027322467416524887,
-0.010306545533239841,
-0.030521633103489876,
0.02717684581875801,
0.03316739201545715,
-0.043513987213373184,
-0.01665874384343624,
-0.02546876110136509,
-0.0035447801928967237,
-0.04886285215616226,
-0.00938403606414795,
0.0001247973705176264,
-0.003782652085646987,
0.000567816779948771,
0.009670834057033062,
0.01478905975818634,
-0.04691529646515846,
-0.013855433091521263,
-0.027824195101857185,
0.005931368097662926,
-0.03136559575796127,
-0.029621271416544914,
0.011394277215003967,
0.04100066050887108,
-0.02773677371442318,
0.013784036971628666,
0.0571470707654953,
-0.061855021864175797,
-0.039483942091464996,
-0.03333291411399841,
-0.00845335889607668,
0.0496118888258934,
0.03362630680203438,
-0.020448315888643265,
0.005196889862418175,
0.014271051622927189,
0.04395920783281326,
0.0032537595834583044,
0.039050132036209106,
-0.0074565475806593895,
0.013650132343173027,
-0.02180154249072075,
0.0445573590695858,
-0.01708621345460415,
-0.019529834389686584,
0.010351565666496754,
0.010252101346850395,
0.001490162336267531,
0.0001713633246254176,
-0.0010880609042942524,
-0.060266848653554916,
0.004073555115610361,
0.07163108885288239,
-0.015476075001060963,
0.025978922843933105,
-0.0022286183666437864,
0.02644297666847706,
0.0013858559541404247,
0.03829450160264969,
-0.008508719503879547,
0.001280506025068462,
0.017827603965997696,
0.04378725215792656,
-0.054364871233701706,
-0.063058041036129,
0.0358864925801754,
-0.000010835570719791576,
0.0059840795584023,
-0.0003801515849772841,
0.015854161232709885,
0.0082307243719697,
-0.006547130178660154,
0.1334773600101471,
-0.039968062192201614,
-0.04395485296845436,
-0.0106155164539814,
-0.018994109705090523,
-0.05192369967699051,
-0.029982689768075943,
-0.004599682986736298,
0.015411688014864922,
0.0706772431731224,
0.002368768909946084,
0.05405045300722122,
0.034788694232702255,
0.029101340100169182,
-0.004206505604088306,
-0.01857205294072628,
-0.01705157198011875,
-0.04276256635785103,
-0.07341141998767853,
0.03989429771900177,
0.025732988491654396,
-0.08097439259290695,
0.03758545219898224,
0.0000631095317658037,
-0.01456710696220398,
-0.002620362676680088,
-0.0007056949543766677,
-0.027756160125136375,
0.014549429528415203,
-0.007449714466929436,
-0.035468243062496185,
0.004878378938883543,
0.025877920910716057,
0.05754784122109413,
-0.003585381666198373,
-0.014072234742343426,
-0.011133835650980473,
0.016601162031292915,
0.004675598349422216,
0.036530863493680954,
-0.010970170609652996,
0.017332643270492554,
0.07476261258125305,
0.04565443471074104,
-0.0077234371565282345,
0.0147390840575099,
-0.00815554428845644,
-0.0025170715525746346,
-0.031230108812451363,
-0.011230037547647953,
-0.001579098985530436,
0.034662969410419464,
-0.05243851989507675,
-0.02045915089547634,
0.0020017558708786964,
0.010893970727920532,
0.08761979639530182,
-0.0037995092570781708,
-0.0025373240932822227,
-0.024695228785276413,
-0.012317383661866188,
-0.04815518856048584,
-0.013244167901575565,
0.046823617070913315,
-0.011127036064863205,
-0.02234354056417942,
-0.010793528519570827,
0.016879521310329437,
0.00985805969685316,
0.08922629058361053,
0.010240399278700352,
-0.017920050770044327,
0.020924801006913185,
0.004949780181050301,
-0.014303727075457573,
-0.03272535279393196,
0.011730152182281017,
0.044016677886247635,
-0.0807812288403511,
-0.03333243355154991,
-0.011204511858522892,
-0.00444113090634346,
-0.01404096744954586,
-0.05029881373047829,
0.00517552625387907,
-0.07456646859645844,
0.03586850315332413,
-0.019892796874046326,
0.026090554893016815,
0.017217334359884262,
0.01208320539444685,
0.005108637735247612,
0.06815115362405777,
0.028953656554222107,
-0.004483957774937153,
-0.011126646772027016,
0.05648528411984444,
0.01852114126086235,
-0.004775609355419874,
0.00865645706653595,
0.012521251104772091,
0.010522491298615932,
-0.022012269124388695,
0.02529151923954487,
-0.030749496072530746,
-0.033491350710392,
-0.024057894945144653,
0.007173785474151373,
-0.009467234835028648,
-0.0033273608423769474,
0.027924878522753716,
0.012314819730818272,
-0.05994012579321861,
-0.024137310683727264,
0.06020752713084221,
0.008747654035687447,
-0.03562857210636139,
0.011869015172123909,
-0.012620514258742332,
0.040047451853752136,
0.012692091055214405,
-0.03067983128130436,
0.0026056673377752304,
-0.026300180703401566,
0.042997829616069794,
-0.03021714836359024,
0.03489680588245392,
0.020595194771885872,
0.02826741896569729,
-0.02501109428703785,
0.022417467087507248,
0.06994457542896271,
-0.05960652604699135,
-0.035643570125103,
-0.025589996948838234,
0.008042164146900177,
-0.04421444982290268,
0.026331603527069092,
-0.016066765412688255,
-0.008598746731877327,
-0.008676274679601192,
-0.03768545389175415,
-0.025082731619477272,
0.006227119825780392,
-0.03003254532814026,
0.013382203876972198,
0.00026572903152555227,
0.011411835439503193,
0.02775643765926361,
0.050227630883455276,
-0.0008054377394728363,
-0.00189182348549366,
0.039359793066978455,
-0.0097175482660532,
0.00305748893879354,
0.01529032364487648,
-0.004839752335101366,
0.014981183223426342,
0.020249776542186737,
-0.006425971630960703,
-0.00759192556142807,
0.01909387856721878,
-0.009181639179587364,
0.008461087010800838,
0.039287690073251724,
0.01403319276869297,
0.022691985592246056,
0.035300757735967636,
0.03859229013323784,
-0.04667343571782112,
0.026997527107596397,
0.004045652691274881,
0.02391953580081463,
0.07092439383268356,
-0.032912734895944595,
-0.013969246298074722,
-0.01814902387559414,
0.033690351992845535,
-0.015962885692715645,
-0.014861506409943104,
0.04082261025905609,
-0.012077742256224155,
-0.030947601422667503,
-0.030952049419283867,
0.010690073482692242,
0.005353804212063551,
-0.014889571815729141,
0.0015712929889559746,
0.011836731806397438,
-0.033677004277706146,
-0.02392917312681675,
0.02582673914730549,
0.01962755247950554,
0.008432731032371521,
0.015171748585999012,
0.02938583679497242,
0.019031550735235214,
0.037184249609708786,
0.06569724529981613,
0.012633110396564007,
0.010219654999673367,
-0.021888326853513718,
-0.010384493507444859,
-0.013514306396245956,
-0.016772020608186722,
0.00456406082957983,
0.02813032455742359,
-0.009365693666040897,
0.052858710289001465,
-0.009759271517395973,
-0.025835972279310226,
0.009641427546739578,
0.0019392500398680568,
0.021237308159470558,
0.014114141464233398,
0.007653350476175547,
0.09029317647218704,
-0.016064373776316643,
0.03347529470920563,
-0.030771948397159576,
0.00138454872649163,
-0.05792178586125374,
-0.0062031070701777935,
-0.03506101295351982,
0.04921495541930199,
-0.006608105264604092,
0.03570134565234184,
0.006579868029803038,
0.021080784499645233,
-0.030584294348955154,
0.024308349937200546,
0.04222806915640831,
0.018255293369293213,
0.008882594294846058,
0.016731679439544678,
0.0010979840299114585,
0.020436448976397514,
0.039423245936632156,
0.004504315555095673,
0.005442787893116474,
0.03484256565570831,
-0.0187202300876379,
-0.030864069238305092,
0.0025688258465379477,
0.014205394312739372,
0.012126940302550793,
-0.03147343173623085,
0.01443478837609291,
0.07060457020998001,
-0.0432112030684948,
0.0273897647857666,
-0.06641297787427902,
0.00905476976186037,
-0.022443903610110283,
0.023235121741890907,
-0.0012948899529874325,
0.03081177920103073,
-0.01788564771413803,
0.09848634898662567,
0.036589719355106354,
-0.011548901908099651,
-0.01899125799536705,
-0.0022090815473347902,
0.01715048961341381,
0.025002315640449524,
-0.00904393382370472,
-0.09948057681322098,
0.07134795933961868,
0.006319995038211346,
-0.02103767730295658,
0.05583176761865616,
-0.015189687721431255,
-0.013568801805377007
] |
I. Frais de photocopies
1
II ne peut être exigé des contribuables, notamment des établissements bancaires, qui désirent
s'en tenir à l'interprétation stricte des textes régissant l'exercice du droit de communication, autre chose que la communication sur place des documents qu'ils détiennent.
10
Rien ne s'oppose toutefois à ce que le service obtienne, sur place, les photocopies des
documents consultés en utilisant soit le matériel des contribuables visités lorsque ceux-ci y consentent, soit les appareils à photocopier portatifs qui lui sont attribués.
20
Les dépenses correspondant à cette utilisation – y compris, le cas échéant, la fourniture du
courant électrique – sont prises en charge par l'administration.
30
Les contribuables – en particulier les établissements bancaires qui peuvent satisfaire à leurs
obligations au regard du droit de communication soit en présentant le document demandé, soit en remettant des photocopies du document en question – peuvent être remboursés des frais exposés sur la
base forfaitaire de 0,46 € TTC le feuillet. Il est précisé que ce coût englobe tous les frais de recherche dont feraient état les contribuables pour s'acquitter des obligations qui leur incombent.
II. Comptabilités tenues sur ordinateur
40
Les dispositions des
articles L85 et R*85-1 du livre des
procédures fiscales (LPF) font obligation aux personnes qui y sont soumises de fournir aux agents des finances publiques les renseignements que renferment leurs livres et documents comptables.
50
L'utilisation de procédés informatiques appliqués à la gestion comptable ne saurait donc
dispenser les entreprises qui font appel à ces techniques, de l'obligation de fournir lesdits renseignements libellés en clair (cf.
BOI-CF-COM-10-20-10 § 60).
60
Dès lors, les dépenses qu'auront éventuellement à supporter les entreprises pour établir à la
demande du service des documents comptables probants à partir des données de base prises en charge par un ordinateur ne seront en aucun cas prises en charge par l'administration.
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-COM-10-10-40
|
https://bofip.impots.gouv.fr/bofip/875-PGP.html/identifiant=BOI-CF-COM-10-10-40-20120912
|
2012-09-12 00:00:00
|
24ea261f5b78f4c3699e663dd24d5e285756615b13f88aa0db099f2ce06b68b0
|
[
-0.019283706322312355,
0.01124405674636364,
0.041608210653066635,
0.027416875585913658,
-0.05537058413028717,
-0.012225017882883549,
-0.05456356704235077,
0.018110238015651703,
0.07739485800266266,
-0.06525412946939468,
-0.03206115961074829,
0.035928089171648026,
-0.024212857708334923,
0.004241935443133116,
-0.06951897591352463,
0.09332303702831268,
0.05834876745939255,
0.04740084707736969,
-0.01028392557054758,
-0.03428258001804352,
-0.0032577835954725742,
0.039716046303510666,
-0.033783089369535446,
0.03623335435986519,
0.022637587040662766,
0.09564287215471268,
-0.023646537214517593,
-0.08225823193788528,
-0.07932443171739578,
0.024630699306726456,
-0.026099564507603645,
-0.056579750031232834,
0.02346520684659481,
0.05375814810395241,
0.03927655890583992,
-0.030897611752152443,
-0.05729980394244194,
0.04446858912706375,
0.02526392601430416,
0.020987382158637047,
0.08575267344713211,
0.023416951298713684,
0.018109403550624847,
0.06046079471707344,
0.0037983814254403114,
0.022180970758199692,
0.029152927920222282,
0.019075682386755943,
-0.022950729355216026,
0.07081279903650284,
-0.03320308029651642,
0.051370829343795776,
0.04707567021250725,
-0.022096429020166397,
-0.03293006122112274,
0.027288058772683144,
-0.05776136368513107,
0.012480048462748528,
0.09414776414632797,
-0.04707708954811096,
-0.004614317789673805,
-0.0027368005830794573,
-0.023929057642817497,
-0.07742099463939667,
-0.014390246011316776,
-0.039048656821250916,
0.007380589842796326,
-0.030527334660291672,
0.07292797416448593,
0.009246638976037502,
-0.04518792778253555,
0.09142030030488968,
-0.015530782751739025,
-0.02181505598127842,
0.05101550370454788,
0.10704907774925232,
-0.037370357662439346,
0.007167015690356493,
0.04710916057229042,
0.02363470569252968,
-0.014378665946424007,
-0.03158712387084961,
-0.0003645282704383135,
0.029659634456038475,
-0.044709742069244385,
-0.007136973086744547,
-0.012500008568167686,
-0.0800672098994255,
0.013627339154481888,
-0.014701691456139088,
0.0351887047290802,
0.10521327704191208,
-0.04394272714853287,
0.018634984269738197,
-0.041860826313495636,
0.03941016644239426,
-0.035111475735902786,
0.0082919392734766,
0.024306921288371086,
-0.012916341423988342,
-0.029312843456864357,
0.013208308257162571,
0.05540049448609352,
0.026388073340058327,
0.04978537559509277,
-0.002949665067717433,
0.01640506461262703,
-0.026538748294115067,
-0.06557365506887436,
0.033938661217689514,
-0.013939936645328999,
0.010548198595643044,
-0.08723516762256622,
-0.014819310978055,
0.059358254075050354,
0.020033592358231544,
0.07565212994813919,
0.018322627991437912,
-0.021657250821590424,
0.031542591750621796,
-0.03962832689285278,
-0.014522087760269642,
-0.04136735200881958,
0.034377653151750565,
-0.08145719021558762,
-0.02392209880053997,
-0.027822744101285934,
-0.04729621112346649,
-0.02666507475078106,
0.01948997750878334,
0.051153428852558136,
0.04416115954518318,
-0.05047834664583206,
-0.011669060215353966,
0.004195332061499357,
-0.0031442330218851566,
0.005740066524595022,
0.08026418834924698,
0.002569671254605055,
0.013233616016805172,
-0.057827387005090714,
0.008814657106995583,
-0.03436389937996864,
-0.008843907155096531,
0.04067826271057129,
-0.02082144469022751,
-0.03659892454743385,
-0.0064252340234816074,
0.023031506687402725,
0.005642696749418974,
0.0002210838720202446,
0.007964644581079483,
0.030843717977404594,
-0.011030963622033596,
-0.02602960169315338,
-0.06357770413160324,
-0.008857129141688347,
0.0447687990963459,
-0.0380994938313961,
-0.022879065945744514,
-0.02824583649635315,
0.012944229878485203,
0.04228208586573601,
0.011994535103440285,
-0.0011178427375853062,
-0.028260093182325363,
-0.02125275507569313,
0.04121657833456993,
0.052890900522470474,
0.05584881827235222,
-0.042000364512205124,
0.01216728612780571,
0.025502339005470276,
-0.00933852232992649,
-0.0130152041092515,
0.0022380941081792116,
-0.027556005865335464,
-0.016743574291467667,
-0.07833380997180939,
0.04647599160671234,
0.017527606338262558,
-0.10584083199501038,
0.025411708280444145,
0.06139017641544342,
-0.050505537539720535,
-0.05146709457039833,
-0.042674433439970016,
-0.05619062855839729,
0.005064685828983784,
-0.013598152436316013,
-0.04416186735033989,
0.008851884864270687,
-0.06033215671777725,
0.01204258669167757,
0.01531811524182558,
-0.04133528470993042,
-0.08327308297157288,
0.0314793586730957,
0.012313442304730415,
0.022303415462374687,
-0.04610811173915863,
0.039897285401821136,
0.009111647494137287,
0.04259530454874039,
-0.04260864108800888,
-0.07211513072252274,
0.012874962761998177,
-0.006178388837724924,
-0.03192204236984253,
-0.029482543468475342,
0.013861664570868015,
0.01644798554480076,
0.0013282157015055418,
0.048314232379198074,
0.005569627042859793,
-0.02344890683889389,
-0.03328164666891098,
-0.011009765788912773,
0.02666839212179184,
-0.036612093448638916,
0.011833221651613712,
-0.05164532735943794,
-0.021380683407187462,
-0.03489362820982933,
0.0403219610452652,
0.015345200896263123,
-0.003997711464762688,
0.013183452188968658,
-0.059220511466264725,
-0.05916048213839531,
-0.02291903644800186,
0.06376644223928452,
0.04620321840047836,
-0.016874514520168304,
0.01647794619202614,
-0.038566261529922485,
-0.02763557992875576,
0.015708044171333313,
-0.03762522339820862,
0.023582497611641884,
-0.0049345302395522594,
-0.02687150612473488,
0.06731308251619339,
0.03477264940738678,
0.006576946936547756,
-0.02043609879910946,
-0.04322134330868721,
-0.0011284522479400039,
0.002273621503263712,
-0.02683941461145878,
-0.02791774645447731,
0.03100338950753212,
-0.03274230659008026,
0.02212369628250599,
-0.018172595649957657,
-0.018282359465956688,
0.05376695096492767,
-0.006480052601546049,
0.0034489950630813837,
-0.022533150389790535,
0.010069298557937145,
0.040339648723602295,
-0.03692105412483215,
0.01205968763679266,
0.008576587773859501,
-0.06822551786899567,
0.023118937388062477,
0.052918341010808945,
-0.03075401857495308,
-0.05899364873766899,
-0.039912644773721695,
0.044979751110076904,
-0.020909715443849564,
0.10493533313274384,
-0.025824351236224174,
-0.03657355532050133,
0.019361764192581177,
-0.017959747463464737,
0.037994634360075,
0.015448248013854027,
0.0526079386472702,
-0.007690844126045704,
-0.06681184470653534,
0.018124090507626534,
-0.07229896634817123,
0.019620412960648537,
0.030284367501735687,
0.008625674061477184,
-0.031950823962688446,
0.037514179944992065,
-0.05965319648385048,
0.06814753264188766,
-0.038216348737478256,
0.047713447362184525,
0.0358465239405632,
-0.03245604783296585,
0.009522609412670135,
0.0945977047085762,
0.010184979997575283,
-0.02850903570652008,
-0.03609411418437958,
0.0055665443651378155,
-0.001175439334474504,
-0.01770041137933731,
0.04398850351572037,
-0.01228904165327549,
-0.003725663060322404,
-0.0014536373782902956,
-0.044248051941394806,
0.04029038920998573,
0.004907520487904549,
0.02421967312693596,
0.02920808270573616,
-0.06064288690686226,
0.0211362075060606,
-0.01008815597742796,
-0.03141431882977486,
0.0435325987637043,
-0.03625163808465004,
-0.014409637078642845,
0.019164735451340675,
0.004111881367862225,
-0.015467535704374313,
0.03408900275826454,
0.03828246518969536,
-0.02467314898967743,
-0.019515572115778923,
-0.0008437215583398938,
-0.015220810659229755,
-0.0341070219874382,
-0.013650932349264622,
0.014573105610907078,
0.023368917405605316,
-0.028554406017065048,
0.0107643511146307,
0.004727174993604422,
0.03853725641965866,
-0.008999967947602272,
0.012067331001162529,
0.03479835018515587,
-0.009748811833560467,
0.02431168407201767,
-0.08711333572864532,
-0.019308891147375107,
0.04256192594766617,
-0.054216496646404266,
0.03149617090821266,
0.05060383677482605,
0.021296685561537743,
-0.013818231411278248,
0.018943000584840775,
0.06529633700847626,
0.01813300885260105,
0.0699172392487526,
0.028067559003829956,
-0.05225520581007004,
-0.04640284180641174,
0.01682237908244133,
-0.03787025064229965,
0.04717740789055824,
0.051294296979904175,
-0.015323718078434467,
-0.004763189237564802,
0.03152066469192505,
0.040854934602975845,
0.005846075713634491,
0.043653737753629684,
0.007922769524157047,
0.0006299107917584479,
0.052117105573415756,
0.0291485246270895,
0.02416219748556614,
-0.07297761738300323,
0.06723473221063614,
0.0035417296458035707,
0.042009640485048294,
0.021527869626879692,
0.04190976917743683,
0.001980782952159643,
0.014187843538820744,
0.0119143296033144,
-0.003161089727655053,
0.06499824672937393,
-0.015217230655252934,
0.022585514932870865,
-0.017362108454108238,
-0.038912415504455566,
-0.005301264114677906,
-0.0077042472548782825,
0.012011364102363586,
0.028072824701666832,
-0.028710901737213135,
-0.0376289002597332,
0.008076935075223446,
0.029117701575160027,
0.009728219360113144,
0.03545001149177551,
0.013280021026730537,
0.0065690320916473866,
-0.0015458723064512014,
-0.004591451492160559,
-0.01730477251112461,
0.055436935275793076,
0.008958154357969761,
-0.047820720821619034,
0.040517985820770264,
-0.006757669150829315,
-0.006285276263952255,
-0.004550741519778967,
0.004943150095641613,
0.047284409403800964,
0.028215719386935234,
0.03548796847462654,
-0.06148768588900566,
0.055049195885658264,
0.023479480296373367,
0.00406669033691287,
0.09771544486284256,
0.14039143919944763,
-0.03709693253040314,
0.035212110728025436,
-0.004043771885335445,
-0.016533998772501945,
-0.015894684940576553,
-0.005325015168637037,
-0.003718586638569832,
0.023111429065465927,
0.03229038044810295,
0.005490907467901707,
-0.027452772483229637,
-0.02613118104636669,
0.05548644810914993,
-0.058559976518154144,
-0.018802933394908905,
-0.034018561244010925,
0.006612416822463274,
-0.014175365678966045,
-0.002424917183816433,
0.010969717055559158,
0.0275037232786417,
0.002726864069700241,
0.01717165671288967,
0.01793963648378849,
-0.07873130589723587,
-0.02101799286901951,
-0.010714077390730381,
-0.014491566456854343,
0.02415732853114605,
0.05117012932896614,
0.015567425638437271,
-0.06419774889945984,
0.0647004023194313,
-0.010039578191936016,
0.003544445848092437,
0.002604421228170395,
-0.002719893818721175,
-0.03236386924982071,
0.0207927618175745,
-0.02830970659852028,
-0.008893751539289951,
-0.009774502366781235,
0.01809239201247692,
0.01244787871837616,
-0.011074329726397991,
-0.04088250920176506,
-0.02720647305250168,
0.03927760571241379,
0.052389275282621384,
-0.023454537615180016,
-0.025210395455360413,
0.0042610494419932365,
0.013357577845454216,
-0.020397095009684563,
-0.03050910495221615,
-0.030504517257213593,
0.021458102390170097,
-0.017221879214048386,
0.061748288571834564,
0.03324972093105316,
-0.026697076857089996,
0.009836625307798386,
-0.025154942646622658,
0.0003141410124953836,
0.020491667091846466,
-0.02716643549501896,
0.036026570945978165,
-0.029811277985572815,
-0.051534753292798996,
0.01519550196826458,
0.030009102076292038,
-0.004355373326689005,
0.0006119374884292483,
0.006746211554855108,
0.004439898766577244,
0.007940253242850304,
0.08028529584407806,
0.0083210039883852,
0.012587227858603,
0.032612092792987823,
-0.011539985425770283,
-0.03530167043209076,
-0.023221362382173538,
-0.028555890545248985,
0.04199225828051567,
0.015443798154592514,
-0.00017506525909993798,
0.021066682413220406,
-0.026941679418087006,
0.01900729350745678,
-0.005732196848839521,
-0.042182326316833496,
0.035301048308610916,
-0.023894231766462326,
-0.033784475177526474,
0.0011060445103794336,
-0.02435462549328804,
-0.08318190276622772,
-0.0015720973024144769,
-0.08395570516586304,
0.03285710886120796,
0.027141232043504715,
-0.009462680667638779,
0.025296034291386604,
0.01191814336925745,
0.02254033088684082,
-0.02410615235567093,
0.05344696715474129,
0.03351026028394699,
-0.014103327877819538,
-0.009168137796223164,
-0.032944854348897934,
0.0035635491367429495,
0.022840019315481186,
-0.004658385179936886,
0.035343073308467865,
0.015409405343234539,
0.022508732974529266,
0.10416851192712784,
0.02441905066370964,
0.008360663428902626,
-0.07043682038784027,
0.026686593890190125,
0.007895373739302158,
0.0007982335519045591,
-0.005168653093278408,
0.007150699850171804,
-0.01091576088219881,
-0.027247769758105278,
-0.014318999834358692,
-0.005693918094038963,
-0.03554435446858406,
0.029917344450950623,
0.0050870939157903194,
-0.002446050988510251,
-0.006606431677937508,
-0.06425230950117111,
0.0423780158162117,
-0.03385436534881592,
0.02604362554848194,
0.04523178189992905,
-0.03780439868569374,
0.015401533804833889,
-0.016025563701987267,
-0.030421743169426918,
0.008130303584039211,
0.014712829142808914,
-0.02877098135650158,
-0.012159462086856365,
0.012325365096330643,
0.010059515945613384,
-0.03528926894068718,
-0.03236720710992813,
-0.04336104542016983,
-0.03203523904085159,
-0.005714708939194679,
-0.012101273983716965,
-0.02353568561375141,
-0.035248007625341415,
-0.0025696377269923687,
0.02226070687174797,
-0.05279272794723511,
0.010237466543912888,
-0.00014119425031822175,
0.050621192902326584,
0.0036320271901786327,
0.017851226031780243,
-0.0020346753299236298,
-0.003617847803980112,
0.011746913194656372,
-0.03088017925620079,
-0.04301975667476654,
-0.011517142876982689,
0.04508962482213974,
-0.05244452878832817,
0.040354061871767044,
0.05105255916714668,
-0.0011418425710871816,
-0.04428398236632347,
-0.028375236317515373,
0.007714949548244476,
0.023575644940137863,
-0.041381753981113434,
0.009388295002281666,
0.003998917527496815,
0.00714575219899416,
0.03025113232433796,
0.021813364699482918,
-0.07419781386852264,
-0.04073416441679001,
0.037263501435518265,
-0.013172990642488003,
0.0202261321246624,
-0.001386424177326262,
0.02645285055041313,
-0.01040563452988863,
0.030826229602098465,
0.0032278245780617,
-0.029479311779141426,
-0.022073255851864815,
0.03684011846780777,
-0.03711763024330139,
-0.006952937692403793,
0.023873809725046158,
0.03248771280050278,
-0.019812317565083504,
0.00730033777654171,
-0.02860577404499054,
-0.019829418510198593,
-0.01905779168009758,
-0.027562681585550308,
-0.018521171063184738,
-0.01814345084130764,
-0.013203841634094715,
-0.05334694683551788,
-0.016238652169704437,
0.023488305509090424,
0.018901430070400238,
-0.0036428733728826046,
0.020076971501111984,
-0.0655490830540657,
-0.036958467215299606,
0.03316134959459305,
0.018136946484446526,
-0.03599531203508377,
0.009722132235765457,
-0.002859218744561076,
0.00426950678229332,
-0.000460317445686087,
-0.027800003066658974,
0.029264632612466812,
0.02483719401061535,
-0.018184565007686615,
-0.01747274026274681,
-0.024741653352975845,
-0.011765582486987114,
0.011695013381540775,
-0.009941959753632545,
-0.02568397857248783,
0.016516579315066338,
0.04089938476681709,
0.010278516449034214,
0.03763432428240776,
0.07304246723651886,
-0.007015007082372904,
-0.04574035480618477,
-0.06179425120353699,
0.012376337312161922,
0.01568690873682499,
0.01817609928548336,
0.04409939795732498,
-0.006799853406846523,
0.02068471722304821,
-0.04659315571188927,
0.007846743799746037,
-0.0001928467390825972,
-0.04356088116765022,
-0.005100295413285494,
-0.05730275809764862,
-0.027980582788586617,
0.03707512468099594,
-0.008852561935782433,
-0.016990598291158676,
0.028907878324389458,
0.025296542793512344,
-0.018701152876019478,
-0.025124164298176765,
0.037196289747953415,
0.007927042432129383,
0.0203016996383667,
0.0003804409352596849,
-0.004151647910475731,
-0.017174333333969116,
-0.041977621614933014,
-0.023078665137290955,
0.006356181111186743,
-0.002934341784566641,
-0.01654398813843727,
-0.004006170202046633,
0.04633017256855965,
-0.014713612385094166,
0.04015152156352997,
0.03678975999355316,
-0.005909227766096592,
0.044740114361047745,
0.00039081089198589325,
-0.03578799590468407,
0.02369929850101471,
-0.023461708799004555,
0.012679136358201504,
0.0408172532916069,
0.03784867748618126,
0.05691264569759369,
-0.00543195242062211,
0.008899581618607044,
-0.034650251269340515,
-0.01465522963553667,
-0.006104051601141691,
0.05245930701494217,
0.05919518694281578,
0.039064038544893265,
-0.016751877963542938,
0.03103993460536003,
0.02013884298503399,
0.03747423738241196,
-0.009605063125491142,
0.0422811284661293,
0.04890245571732521,
0.04727328568696976,
-0.02688904106616974,
-0.02893643267452717,
-0.03056851029396057,
-0.017422806471586227,
0.0023149235639721155,
0.03280143812298775,
0.01235034316778183,
0.03710785508155823,
0.07147984206676483,
-0.054753854870796204,
-0.030787495896220207,
-0.04116276651620865,
0.03934694826602936,
-0.03023534268140793,
0.060209281742572784,
0.06737038493156433,
0.0053274366073310375,
0.06023874878883362,
-0.020758207887411118,
0.01986028626561165,
-0.01621127314865589,
-0.054779570549726486,
-0.11076728254556656,
-0.000026788933610077947,
-0.016329051926732063,
0.024615906178951263,
0.06543955206871033,
-0.017061209306120872,
-0.05371437594294548,
0.05760331451892853,
0.028425157070159912,
0.015388847328722477,
0.05825240537524223,
-0.008567815646529198,
-0.037291962653398514,
0.027363548055291176,
-0.01725045219063759,
0.03958992660045624,
0.04113006964325905,
0.06494463235139847
] |
1
La taxe d'accroissement est destinée à tenir lieu des droits de mutation par décès pour des
biens que la nature même des associations ou sociétés qui les possèdent empêche d'être transmis par succession.
Depuis l'entrée en vigueur de la loi du 24 octobre 1942, les congrégations, communautés et
associations religieuses autorisées ou non ne sont plus visées en tant que telles et sont redevables de la taxe seulement si elles sont constituées sous la forme de sociétés ou associations civiles
entrant dans les prévisions de l'article 1005 du CGl.
I. Champ d'application de la taxe d'accroissement
A. Conditions d'application de la taxe d'accroissement
10
La taxe d'accroissement est due par les sociétés ou associations civiles remplissant les trois
conditions ci-après (CGI, art 1005) :
1° Il faut qu'il s'agisse d'une société ou d'une association civile, ce qui exclut les sociétés
commerciales et les contrats créant entre les parties un simple état d'indivision ;
2° Il faut que la société ou l'association renferme une clause permettant l'adjonction de
nouveaux membres, soit afin d'en augmenter le nombre, soit afin de remplacer ceux qui disparaissent. Aucun délai n'est imposé pour réaliser ces adjonctions et elles peuvent être indéfinies ;
3° Il faut que le pacte social contienne une clause de réversion destinée à faire passer
l'action ou la part d'intérêt des membres qui se retirent ou décèdent entre les mains de ceux qui restent ou survivent.
La clause de réversion est celle par laquelle il est convenu que si un associé quitte la société
avant sa dissolution, la part lui revenant dans le fonds social cessera de lui appartenir et sera dévolue aux autres associés. Cette dévolution est considérée comme opérant une transmission, au profit
des associés existants, de la portion appartenant à l'associé qui quitte la société dans chacun des biens meubles et immeubles dépendant de cette société. Cette dernière est considérée comme dissoute
à son égard. L'associé est réputé avoir repris ses droits de copropriété et les avoir cédés à ses coassociés.
Il n'y a pas clause de réversion si la part de l'associé décédé ou qui se retire doit être
obligatoirement cédée à un tiers désigné par le conseil d'administration (Cass., 10 décembre 1902).
B. Cas particuliers
1. Sociétés coopératives
30
Elles ne sont pas assujetties à la taxe, la clause de réversion ne s'y rencontrant pas. En
effet, la retraite d'un participant ne transmet rien aux autres et son décès laisse aux héritiers la faculté de le remplacer.
2. Sociétés fromagères
40
La taxe n'est pas due; le droit de chaque adhérent n'est pas transmis aux autres par l'effet
de sa retraite ou de son exclusion mais demeure attaché à la propriété et passe avec elle aux héritiers.
3. Sociétés d'assurances mutuelles
50
La taxe n'est pas due; le droit des adhérents est limité à l'attribution éventuelle d'une
indemnité pécuniaire qui a le caractère d'une réparation. ll n'y a aucune transmission de valeurs déterminées.
4. Tontines
60
Il s'agit d'associations d'une nature particulière dans laquelle, du moment où l'association
se forme, et par l'effet seul de la convention, chaque associé aliène son droit de propriété au profit de la masse et du dernier survivant, en se réservant l'éventualité d'un droit « de survie ». Il
n'y a pas d'adjonction de nouveaux membres et la taxe n'est pas due.
5. Sociétés littéraires et artistiques
70
La taxe est due lorsque la société au moyen de la combinaison des clauses de réversion et
d'adjonction de nouveaux membres associés crée et perpétue la main-morte.
6. Sociétés de fait
80
Elles sont imposables comme les sociétés constatées par écrit.
II. Fait générateur, assiette, tarif et paiement de la taxe d'accroissement
A. Fait générateur de la taxe d'accroissement
90
L'exigibilité de la taxe résulte directement de l'existence des associations ou sociétés
rentrant dans les conditions prévues par la loi, sans qu'il y ait à se préoccuper de la retraite ou du décès des associés.
B. Assiette et tarif de la taxe d'accroissement
100
La taxe est calculée sur la valeur brute, c'est-à-dire sur la valeur vénale, sans aucune
déduction de passif, des biens meubles ou immeubles possédés (en toute propriété, en nue-propriété ou en usufruit), même sous condition résolutoire (Cass. civ., 27 janvier 1896), par les associations
ou sociétés imposables. ll n'est pas tenu compte des biens situés à l'étranger.
Les biens possédés par personne interposée doivent entrer en ligne de compte pour le calcul de
la taxe (Grasse, 12 août 1901).
Par ailleurs, la taxe annuelle a une base tout autre que les droits de mutation à titre
onéreux afférents aux cessions de parts sociales consenties personnellement par des associés à d'autres associés. Les deux perceptions sont distinctes. On ne saurait admettre l'imputation du montant
des droits payés à raison des cessions de parts (Cass. civ., 8 août 1906).
110
Le taux de la taxe est fixée pour les meubles et pour les immeubles à
l'article 1006 du CGI.
C. Paiement de la taxe d'accroissement
120
Le paiement de la taxe est effectué, pour l'année écoulée, dans les trois premiers mois de
l'année suivante, au service des impôts du siège social sur la remise d'une déclaration détaillée faisant connaître la consistance et la valeur des biens
(CGl, art. 1006).
III. Prescription, contrôle, procédure et sanctions
A. Taxe d'accroissement : prescription
130
La taxe d'accroissement est soumise à la prescription sexennale prévue à
l'article L186 du LPF, sauf application de la prescription spéciale abrégée prévue à
l'article L180 du LPF, qui limite l'action en répétition de l'administration à l'expiration de la troisième année suivant
celle au cours de laquelle l'exigibilité de la taxe a été suffisamment révélée par l'enregistrement d'un acte ou d'une déclaration, sans qu'il soit nécessaire de recourir à des recherches
ultérieurement.
B. Taxe d'accroissement : contrôle et procédure
140
Conformément aux dispositions de
l'article R*195-1 du LPF, l'insuffisance d'évaluation peut être établie par tous les moyens de preuve compatibles avec
la procédure écrite .
150
La taxe d'accroissement ayant le caractère d'un droit d'enregistrement, les règles de
procédure relatives à ces droits lui sont applicables.
160
Par ailleurs, les sociétés ou associations visées à
l'article 1005 du CGI sont soumises au droit de communication prévu à
l'article L91 du LPF.
C. Taxe d'accroissement : sanctions
170
Les pénalités applicables sont celles prévues pour les infractions commises en matière de
droits d'enregistrement (cf. BOI-CF-INF).
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-AVS-50
|
https://bofip.impots.gouv.fr/bofip/892-PGP.html/identifiant=BOI-ENR-AVS-50-20120912
|
2012-09-12 00:00:00
|
6a77c6d0f7cf38e75b39f95346364e5c4532b0460c9b44d7ebc1cca96ef259ba
|
[
-0.02762552723288536,
0.09065374732017517,
-0.06255359947681427,
0.05441449210047722,
-0.022939244285225868,
-0.027643118053674698,
-0.022933876141905785,
0.019811900332570076,
0.020476635545492172,
-0.058030713349580765,
-0.028549784794449806,
0.0169521551579237,
-0.008902356028556824,
0.04605550691485405,
-0.02639756351709366,
0.03135122358798981,
0.047261424362659454,
0.0012789833126589656,
-0.024292778223752975,
-0.022759025916457176,
0.13605520129203796,
0.03744496777653694,
-0.052416421473026276,
0.04990215227007866,
-0.0021884290035814047,
0.0656956359744072,
0.04718698188662529,
-0.06108342856168747,
-0.04565251246094704,
0.03261786326766014,
-0.03912847116589546,
0.024394841864705086,
0.06365765631198883,
-0.026077430695295334,
-0.008967611938714981,
-0.013978472910821438,
-0.02551477588713169,
0.005412868224084377,
-0.04421686381101608,
0.004595646634697914,
0.019856827333569527,
-0.008305263705551624,
0.050727713853120804,
0.051539063453674316,
0.027225911617279053,
-0.012225979939103127,
-0.05860293656587601,
0.10854894667863846,
0.001399907749146223,
0.11552014946937561,
-0.010862810537219048,
0.003013349836692214,
0.006420609541237354,
0.000026066976715810597,
-0.04554649069905281,
0.03315998613834381,
-0.09099845588207245,
0.005374446045607328,
0.05883200839161873,
-0.04611336439847946,
-0.02956710197031498,
-0.0008800081559456885,
-0.012406991794705391,
-0.04989010840654373,
-0.030429165810346603,
-0.019490087404847145,
-0.008178681135177612,
-0.04618258774280548,
0.11061915010213852,
0.06037250533699989,
0.061257727444171906,
0.023802604526281357,
0.04485522583127022,
0.04638217017054558,
0.02829676866531372,
0.09388243407011032,
-0.03721164911985397,
-0.006726371590048075,
0.03580164909362793,
0.04218919575214386,
-0.027912750840187073,
-0.011209042742848396,
-0.021473994478583336,
-0.010421681217849255,
-0.05802283436059952,
-0.030024496838450432,
0.046667955815792084,
-0.048489585518836975,
0.011982760392129421,
0.018144140020012856,
-0.014708011411130428,
0.06573013961315155,
-0.044894326478242874,
0.027703484520316124,
-0.017907530069351196,
0.03446761518716812,
-0.019645534455776215,
-0.02575000561773777,
0.09960769861936569,
0.02251335233449936,
-0.01394137553870678,
-0.00009541010513203219,
0.05020075663924217,
-0.010114980861544609,
-0.0008416073978878558,
-0.08095701038837433,
0.04758131131529808,
-0.017481347545981407,
-0.07458653301000595,
0.013081518933176994,
-0.02923591434955597,
-0.021854359656572342,
0.025469960644841194,
-0.051466189324855804,
-0.09571096301078796,
0.0420304536819458,
-0.01194172352552414,
0.019553696736693382,
0.019536275416612625,
0.03323839604854584,
-0.016615957021713257,
-0.010911689139902592,
0.010171733796596527,
0.02025344967842102,
-0.0871175080537796,
-0.023594332858920097,
-0.01417194027453661,
-0.0053308019414544106,
-0.022880960255861282,
-0.01414370909333229,
0.03682607412338257,
0.002315008081495762,
-0.0029167586471885443,
-0.03719184920191765,
-0.013548040762543678,
-0.017897846177220345,
0.014619187451899052,
0.038632165640592575,
0.01636205054819584,
-0.00425050500780344,
-0.07664241641759872,
-0.02663828618824482,
-0.005124320741742849,
-0.03799695894122124,
0.01705830916762352,
0.0022948600817471743,
-0.028098056092858315,
-0.061624784022569656,
0.01803298480808735,
-0.018966203555464745,
-0.04826660826802254,
0.021317647770047188,
0.0598687082529068,
-0.022966930642724037,
0.016479451209306717,
-0.004201251547783613,
0.04641060531139374,
0.000808012904599309,
-0.005795552860945463,
-0.04861905798316002,
0.03151440620422363,
0.04857043921947479,
0.015452761203050613,
0.001317096990533173,
-0.008254081942141056,
0.010388304479420185,
0.05171111598610878,
0.03019878640770912,
0.032864101231098175,
0.05609458312392235,
-0.05001362785696983,
0.026177452877163887,
-0.00034859878360293806,
-0.01558592077344656,
0.012437740340828896,
-0.050242871046066284,
0.0003352909698151052,
0.05048561096191406,
-0.05430934205651283,
0.053872089833021164,
-0.02185378037393093,
-0.07112094014883041,
-0.014319190755486488,
-0.04500919580459595,
-0.01489316113293171,
0.007305757142603397,
0.023786401376128197,
-0.06694787740707397,
-0.002756858477368951,
0.005749039817601442,
-0.04734460636973381,
-0.021968845278024673,
-0.0576278381049633,
0.002865241141989827,
-0.007381502538919449,
-0.10434194654226303,
-0.05088075250387192,
0.05463597923517227,
0.02794552594423294,
-0.035191766917705536,
0.0561644546687603,
0.013507174327969551,
-0.028394820168614388,
-0.000140534364618361,
0.002065636683255434,
-0.005622988101094961,
-0.023484528064727783,
-0.005342974327504635,
-0.0029451297596096992,
0.03296747803688049,
0.014032037928700447,
0.058366306126117706,
0.030284754931926727,
0.037449080497026443,
0.016710085794329643,
-0.015326111577451229,
-0.013094892725348473,
0.005651695188134909,
0.08283206820487976,
-0.006914354395121336,
0.012323141098022461,
-0.02718738466501236,
-0.050018858164548874,
-0.011848438531160355,
0.06973119080066681,
0.008019127883017063,
-0.023992836475372314,
0.03251923993229866,
-0.014664992690086365,
-0.053588323295116425,
-0.0036960404831916094,
-0.023192720487713814,
-0.027194635942578316,
-0.032916050404310226,
-0.00791048165410757,
0.014743600971996784,
-0.023023853078484535,
0.029339851811528206,
-0.055467989295721054,
0.05732978507876396,
0.016071831807494164,
0.00236989906989038,
0.015795068815350533,
0.0028053366113454103,
0.019353492185473442,
-0.009078377857804298,
-0.05402577295899391,
-0.025624960660934448,
-0.06582621484994888,
0.05117790028452873,
-0.006718040443956852,
0.01962311938405037,
-0.06221191957592964,
-0.022368919104337692,
-0.010648963041603565,
-0.0791638195514679,
0.0177520252764225,
0.007263820618391037,
0.06424935162067413,
-0.006909396033734083,
-0.03979775309562683,
-0.00753187807276845,
-0.0029461397789418697,
-0.0423186793923378,
-0.006549593526870012,
-0.08506740629673004,
0.0072974227368831635,
-0.018245242536067963,
-0.018381789326667786,
-0.0006491918466053903,
-0.06773112714290619,
0.00620998116210103,
0.004579111933708191,
-0.005554164759814739,
-0.015588296577334404,
-0.04927414283156395,
-0.05392074957489967,
0.01412219274789095,
0.027373798191547394,
0.006211070343852043,
0.035820648074150085,
-0.012764169834554195,
-0.028411749750375748,
-0.005072907079011202,
-0.03319457918405533,
0.014975479803979397,
0.016902122646570206,
0.024477466940879822,
-0.005585117265582085,
-0.0017855934565886855,
-0.04120868071913719,
-0.003954116255044937,
-0.011993976309895515,
0.058872658759355545,
-0.028698842972517014,
-0.02096211351454258,
0.01392112672328949,
0.07126078009605408,
-0.024500956758856773,
-0.0018359957030043006,
-0.05378567799925804,
-0.020223980769515038,
-0.004184190649539232,
0.004336762707680464,
-0.04561152309179306,
-0.0017093801870942116,
-0.028610985726118088,
-0.06389470398426056,
0.006115164142102003,
0.04100204259157181,
0.019333042204380035,
-0.025751197710633278,
0.030992813408374786,
-0.04254203289747238,
0.05163482204079628,
-0.006345932837575674,
0.05145109072327614,
-0.00362489465624094,
0.008437564596533775,
-0.04953840747475624,
-0.03472743183374405,
0.061477795243263245,
-0.021906230598688126,
0.021630996838212013,
-0.03233148157596588,
-0.033853452652692795,
-0.010877668857574463,
0.0021086614578962326,
-0.00945709366351366,
-0.016283072531223297,
-0.00019989321299362928,
0.03196829557418823,
0.013744194060564041,
-0.03759441897273064,
0.008869271725416183,
0.04575103521347046,
-0.050994522869586945,
-0.048226937651634216,
0.028589259833097458,
0.04680102318525314,
0.0007136032800190151,
0.0027604990173131227,
-0.05061269551515579,
-0.024609245359897614,
0.07192439585924149,
0.015093219466507435,
0.02330804243683815,
0.015158716589212418,
0.0350961908698082,
-0.0012577170273289084,
-0.03707558661699295,
0.06384973227977753,
0.03347528353333473,
0.057350654155015945,
0.02569684199988842,
-0.011885569430887699,
-0.020514294505119324,
-0.014611436985433102,
-0.024544714018702507,
0.05850297212600708,
0.020266368985176086,
-0.004237736109644175,
0.023004334419965744,
0.03221478685736656,
0.02072942815721035,
-0.05248478427529335,
-0.0061773997731506824,
-0.0267470870167017,
0.025755437090992928,
0.03786138445138931,
-0.049768973141908646,
0.024414267390966415,
0.011289764195680618,
0.007359350565820932,
-0.05505475774407387,
0.03637896105647087,
0.026040082797408104,
0.06892403215169907,
-0.00011832085874630138,
0.03702393174171448,
0.004213824402540922,
-0.04756131395697594,
0.022066764533519745,
0.004260014742612839,
0.009877003729343414,
0.014672517776489258,
0.03383484482765198,
-0.05163148418068886,
0.005209141410887241,
0.05933740735054016,
0.0033806399442255497,
-0.03200319781899452,
0.019143419340252876,
0.02679561823606491,
-0.000469158316263929,
-0.0491776168346405,
0.0062333568930625916,
0.013033241033554077,
0.004324758425354958,
-0.028918292373418808,
-0.027865290641784668,
0.0104890838265419,
0.05450284108519554,
-0.009395857341587543,
-0.007492783945053816,
-0.023431358858942986,
0.05224793776869774,
-0.05999964475631714,
0.0009478844585828483,
0.0026103260461241007,
0.04486433044075966,
-0.014931903220713139,
0.08397413045167923,
-0.03403126448392868,
-0.02534414269030094,
0.004693525843322277,
0.014195224270224571,
0.03304341435432434,
0.14013908803462982,
0.009210113435983658,
0.04648728296160698,
0.051567353308200836,
0.005149153061211109,
-0.05474085733294487,
-0.017492325976490974,
-0.0513908714056015,
0.045186519622802734,
0.029146648943424225,
-0.014130995608866215,
0.03725937753915787,
-0.018477916717529297,
0.008799426257610321,
-0.07020531594753265,
0.012996194884181023,
-0.04756934940814972,
-0.003954489715397358,
-0.04391016066074371,
-0.0008287077071145177,
0.025605682283639908,
0.028834743425250053,
-0.07091037929058075,
0.055184558033943176,
0.018480122089385986,
-0.05970565229654312,
-0.0031543299555778503,
-0.04383399710059166,
0.043156106024980545,
0.037200041115283966,
0.04958127439022064,
0.015415864065289497,
-0.044687528163194656,
-0.00318152760155499,
-0.008004570379853249,
-0.00956725049763918,
0.010845011100172997,
0.04810481518507004,
-0.014801636338233948,
0.03213297575712204,
0.013424072414636612,
-0.006116607692092657,
-0.033675454556941986,
0.02953992411494255,
-0.026025068014860153,
-0.0075235930271446705,
-0.008076529949903488,
-0.011195088736712933,
0.02172568440437317,
0.03353423252701759,
0.006723334081470966,
0.02205388806760311,
0.016270752996206284,
0.022753633558750153,
0.002720321761444211,
-0.0786667987704277,
0.04181527718901634,
0.06313014030456543,
-0.014821604825556278,
0.03886880725622177,
-0.006721308920532465,
-0.018376722931861877,
-0.011457225307822227,
0.04019512981176376,
-0.05499686300754547,
0.008171869441866875,
-0.03508791700005531,
0.016858508810400963,
-0.005336697679013014,
-0.06190350279211998,
0.051184672862291336,
-0.0043317824602127075,
0.06888160854578018,
-0.008271305821835995,
-0.02035411261022091,
-0.023567672818899155,
0.038467664271593094,
0.07583090662956238,
-0.018775494769215584,
-0.030557801946997643,
0.014862474985420704,
-0.0022272570058703423,
0.00008828179852571338,
-0.04816793277859688,
-0.05714298412203789,
0.025378594174981117,
0.03144901618361473,
-0.048951223492622375,
0.08426126837730408,
0.015498925000429153,
0.07594282925128937,
-0.005853836424648762,
-0.03560483083128929,
0.006705790292471647,
-0.021588116884231567,
-0.012092954479157925,
0.014994790777564049,
-0.005557440686970949,
-0.04198295250535011,
0.09948320686817169,
-0.016636302694678307,
-0.017674893140792847,
-0.0000962152480497025,
0.013420266099274158,
-0.0352686382830143,
0.01762200891971588,
-0.0023214195389300585,
0.0014381385408341885,
0.00889392290264368,
0.053288981318473816,
0.06709546595811844,
-0.027171317487955093,
0.018339596688747406,
0.040783584117889404,
0.03661816567182541,
0.03321892023086548,
-0.021775944158434868,
0.007154098711907864,
0.06073242798447609,
0.08975234627723694,
0.028515560552477837,
0.013478790409862995,
0.0268319733440876,
0.026757963001728058,
-0.04909871518611908,
-0.017238525673747063,
0.01911606267094612,
-0.009032512083649635,
0.020851299166679382,
0.005151511635631323,
-0.019802596420049667,
-0.015569347888231277,
0.027634771540760994,
0.08465566486120224,
-0.03139897435903549,
0.020295336842536926,
-0.0365985706448555,
0.0017028021393343806,
-0.037684980779886246,
0.0021236410830169916,
-0.040346771478652954,
0.045077599585056305,
-0.031127965077757835,
-0.044021908193826675,
-0.004465645179152489,
0.01959424838423729,
-0.009000482968986034,
-0.04236825555562973,
0.004595983307808638,
-0.025816017761826515,
0.020955843850970268,
0.024911342188715935,
-0.0035022273659706116,
0.023192089051008224,
-0.012125203385949135,
-0.04415665939450264,
-0.05650581419467926,
-0.035379841923713684,
-0.036550264805555344,
-0.05837324634194374,
-0.03580353036522865,
0.048754822462797165,
-0.039255641400814056,
0.03773442655801773,
0.0032904446125030518,
0.034429602324962616,
-0.014950321055948734,
0.004377126228064299,
-0.029125232249498367,
0.07021957635879517,
-0.014309369958937168,
-0.01397967804223299,
-0.05368741229176521,
0.07133043557405472,
-0.00992362480610609,
-0.00806952454149723,
0.03393959254026413,
0.005160464905202389,
-0.020595092326402664,
-0.07290726900100708,
-0.006620557513087988,
-0.010570535436272621,
-0.002466012956574559,
-0.01391213946044445,
0.005125406663864851,
-0.004145503044128418,
0.024073215201497078,
0.028593221679329872,
0.049384381622076035,
-0.053294405341148376,
-0.038291387259960175,
-0.025736911222338676,
0.028402220457792282,
0.002284777583554387,
-0.00140114757232368,
0.010091738775372505,
0.0277028176933527,
0.011845515109598637,
-0.023607390001416206,
-0.01575753651559353,
-0.027314744889736176,
-0.016359195113182068,
-0.0223858542740345,
0.02598872408270836,
0.026147520169615746,
0.016575224697589874,
0.023535529151558876,
0.00026913287001661956,
-0.01079428382217884,
-0.007851200178265572,
-0.03725217282772064,
-0.015634845942258835,
-0.024759940803050995,
-0.04179960489273071,
0.02891950123012066,
-0.000710648309905082,
-0.010091918520629406,
0.023248892277479172,
-0.00034591933945193887,
-0.0138667868450284,
-0.0032727026846259832,
-0.0773070678114891,
-0.04538396745920181,
0.06439078599214554,
0.017008064314723015,
-0.020454591140151024,
0.03598487004637718,
-0.01427452638745308,
0.0020871718879789114,
0.00015967861691024154,
-0.011400323361158371,
-0.010478540323674679,
0.022395914420485497,
0.021120477467775345,
0.012308928184211254,
-0.011207310482859612,
-0.007831348106265068,
-0.0312438253313303,
-0.05180973559617996,
0.002974477130919695,
0.06169797480106354,
0.07930580526590347,
0.02707810513675213,
0.01904313452541828,
0.05653129518032074,
-0.03046862594783306,
-0.04772379994392395,
0.008617623709142208,
0.0219015683978796,
0.006296438630670309,
0.039716873317956924,
-0.04804570600390434,
0.00007154839113354683,
0.056447070091962814,
0.002524670446291566,
-0.015588555485010147,
-0.01973392814397812,
0.01131775788962841,
-0.004594476893544197,
-0.02752569690346718,
0.02747737616300583,
0.053734730929136276,
0.056188490241765976,
-0.03194772079586983,
0.033261172473430634,
0.006233579944819212,
-0.027528027072548866,
0.00745425233617425,
0.02649877779185772,
0.051456842571496964,
-0.004833702463656664,
0.0008501121192239225,
-0.02439749240875244,
-0.01428922452032566,
-0.014635855332016945,
0.000511758669745177,
0.037445440888404846,
0.016519561409950256,
0.03822486475110054,
0.035545967519283295,
0.011734613217413425,
-0.05885184556245804,
0.0617535226047039,
-0.014443542808294296,
-0.020804250612854958,
0.011172091588377953,
0.04398926720023155,
-0.030397532507777214,
0.01600344106554985,
-0.01260034367442131,
0.014489911496639252,
0.02137581631541252,
0.055063020437955856,
0.04701996222138405,
0.003026676131412387,
0.08168462663888931,
-0.013606653548777103,
-0.004240068141371012,
-0.08321627974510193,
0.06975341588258743,
0.01756298542022705,
0.025868859142065048,
-0.011789231561124325,
-0.05806403234601021,
0.00587565079331398,
0.015918876975774765,
-0.08004539459943771,
-0.017509985715150833,
0.023933056741952896,
0.03767792135477066,
0.012546605430543423,
0.020805921405553818,
0.03594106063246727,
0.005097303073853254,
-0.008961010724306107,
-0.04120693728327751,
0.02285843715071678,
0.005348577164113522,
-0.03110513649880886,
-0.034692130982875824,
-0.008115937933325768,
-0.03995444253087044,
0.0036281179636716843,
-0.02552744559943676,
0.0018561782781034708,
0.029530633240938187,
-0.0321824848651886,
0.046167608350515366,
-0.0030127335339784622,
0.02722547948360443,
-0.01696275733411312,
-0.006123395636677742,
-0.03000730089843273,
0.018302898854017258,
0.011423821561038494,
0.008924806490540504,
-0.006348026916384697,
-0.007470858283340931,
-0.002735134679824114,
-0.012118407525122166,
-0.012960530817508698,
0.012655409052968025,
0.01860775053501129,
-0.0010239107068628073,
0.052217595279216766,
0.02420237474143505,
-0.01897658035159111,
-0.017121752724051476,
0.0165898147970438,
0.013041580095887184
] |
1
Certaines opérations sont soumises à la TVA en vertu d'une disposition particulière de la loi.
Dans le présent chapitre seront exposées :
- les opérations réalisées par les personnes morales de droit public (section 1,
BOI-TVA-CHAMP-10-20-10) ;
- les livraisons à soi-même de biens et de services (section 2,
BOI-TVA-CHAMP-10-20-20) ;
- les cessions de biens mobiliers d'investissement (section 3,
BOI-TVA-CHAMP-10-20-30) ;
- les autres opérations imposables par disposition expresse de la loi (section 4,
BOI-TVA-CHAMP-10-20-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-CHAMP-10-20
|
https://bofip.impots.gouv.fr/bofip/946-PGP.html/identifiant=BOI-TVA-CHAMP-10-20-20120912
|
2012-09-12 00:00:00
|
56b1e253790bba6d6268dcc52a00a9834b389d0972cbbe831fda7c200362f039
|
[
-0.06821350008249283,
-0.006411519832909107,
-0.05641382932662964,
0.03611212596297264,
-0.03758233040571213,
-0.047315437346696854,
-0.04690415784716606,
0.0055990805849432945,
0.05607467144727707,
-0.03220461308956146,
-0.05142667144536972,
0.05075283721089363,
-0.004364586900919676,
-0.037581492215394974,
-0.09593287855386734,
0.058585040271282196,
0.07444977760314941,
0.04011524096131325,
0.03475324809551239,
0.013821379281580448,
0.0747746154665947,
-0.01888493448495865,
0.03502662479877472,
0.03930514678359032,
0.016981057822704315,
0.05375874787569046,
-0.029007798060774803,
-0.10085097700357437,
-0.026639806106686592,
-0.046359721571207047,
-0.03542155772447586,
-0.012220334261655807,
0.0029907184652984142,
0.04551687091588974,
0.02340737357735634,
-0.03581256791949272,
0.008036804385483265,
0.05329455807805061,
-0.026945043355226517,
-0.047650061547756195,
0.03850695118308067,
0.010242622345685959,
0.0008381775696761906,
0.03036566823720932,
-0.02031661942601204,
0.02625589445233345,
0.02721693180501461,
0.04636480659246445,
-0.002190095605328679,
0.005109450779855251,
0.030875811353325844,
-0.0245782732963562,
-0.0025442810729146004,
0.04267476499080658,
-0.012341012246906757,
0.0060403011739254,
-0.15734151005744934,
-0.023841161280870438,
0.06701786816120148,
-0.010062872432172298,
0.06095251068472862,
-0.0019621828105300665,
-0.07428476959466934,
-0.046591050922870636,
0.04468056559562683,
-0.005954651162028313,
0.022611146792769432,
-0.03349534422159195,
0.10183180868625641,
0.05343466252088547,
-0.039718303829431534,
0.03259214013814926,
-0.007399739231914282,
0.017786022275686264,
0.018143173307180405,
0.0135549521073699,
0.001734656747430563,
0.05722389370203018,
0.05914785712957382,
0.015243521891534328,
-0.013072365894913673,
0.04839743301272392,
0.03928101062774658,
-0.034622251987457275,
0.0020206854678690434,
0.005066188983619213,
-0.01516739372164011,
-0.04598916321992874,
0.02949541248381138,
-0.00033271152642555535,
0.00851267296820879,
0.01737133599817753,
0.027647484093904495,
0.08026156574487686,
0.010874106548726559,
0.048223983496427536,
-0.017353402450680733,
-0.0197383314371109,
0.020222675055265427,
-0.012523828074336052,
-0.04093776270747185,
0.05198700353503227,
0.05259852483868599,
-0.056704215705394745,
0.010757647454738617,
-0.0468875989317894,
-0.0016065711388364434,
0.0011753112776204944,
-0.05699558183550835,
-0.04894912615418434,
-0.014784585684537888,
-0.048917803913354874,
-0.035190608352422714,
-0.031241215765476227,
-0.027262479066848755,
0.061522070318460464,
-0.010177183896303177,
0.013627402484416962,
0.025071855634450912,
0.001131384284235537,
-0.012398798950016499,
-0.03069707565009594,
-0.003803627099841833,
0.008238005451858044,
-0.05821973830461502,
0.005610273685306311,
-0.01163504458963871,
-0.027000553905963898,
-0.005685125943273306,
-0.04369930922985077,
-0.005011995788663626,
0.017640715464949608,
-0.01299846451729536,
-0.03901524841785431,
0.024744810536503792,
-0.004461304750293493,
0.022966312244534492,
0.07082299143075943,
0.03700774163007736,
0.011822287924587727,
-0.03973421826958656,
-0.022541746497154236,
-0.02603483386337757,
0.05414031445980072,
-0.03403797000646591,
-0.024648303166031837,
-0.06757030636072159,
-0.05154988169670105,
0.009338325820863247,
0.019662918522953987,
-0.04508278891444206,
0.021906843408942223,
-0.009437157772481441,
0.020794371142983437,
-0.004659728147089481,
-0.055745627731084824,
0.020633449777960777,
0.04353450983762741,
-0.01586722955107689,
-0.045991405844688416,
0.01344288606196642,
-0.008706219494342804,
0.04829644411802292,
-0.0030702785588800907,
-0.07005313038825989,
-0.049642227590084076,
-0.02026771940290928,
0.04925088956952095,
0.04728975519537926,
0.03304874151945114,
-0.07853671908378601,
0.02297152951359749,
0.02626314014196396,
-0.019192427396774292,
0.005024177022278309,
0.04448207467794418,
-0.03606438264250755,
0.04848618432879448,
-0.06813832372426987,
0.057521842420101166,
0.028778400272130966,
-0.05106334760785103,
-0.022241124883294106,
-0.003976829815655947,
-0.0013012258568778634,
0.04120501130819321,
-0.02880914695560932,
-0.04621162638068199,
-0.002223951742053032,
0.025276819244027138,
-0.017009176313877106,
0.009892579168081284,
-0.07175035029649734,
0.018140345811843872,
0.030481483787298203,
-0.03639143332839012,
-0.06229642778635025,
0.012706891633570194,
0.025801047682762146,
-0.03791607543826103,
-0.04694889113306999,
0.010207387618720531,
-0.0039048416074365377,
0.024789830669760704,
0.025684203952550888,
0.020772378891706467,
-0.024830849841237068,
-0.018724355846643448,
0.009394368156790733,
-0.04453659802675247,
0.026867803186178207,
-0.005441601388156414,
0.0015763745177537203,
0.04670320078730583,
-0.023278528824448586,
-0.0034380995202809572,
-0.0626971498131752,
0.012824732810258865,
0.020955050364136696,
-0.005297853145748377,
0.003394509432837367,
-0.030434919521212578,
-0.038939401507377625,
-0.02293662168085575,
0.011081140488386154,
0.035114824771881104,
-0.03247792646288872,
0.03040577843785286,
0.015381027944386005,
-0.06871231645345688,
-0.02248348295688629,
-0.01728707365691662,
-0.03174545615911484,
-0.054149121046066284,
-0.010037056170403957,
0.006855832412838936,
-0.030155519023537636,
0.005162469111382961,
-0.03271070867776871,
0.04390542581677437,
0.01850983314216137,
0.0014351453864946961,
0.06344405561685562,
0.02881805971264839,
0.06323210895061493,
0.0012405947782099247,
0.03715149313211441,
0.008843165822327137,
-0.007521965075284243,
-0.0038613376673310995,
-0.0317431315779686,
0.029461851343512535,
-0.023569578304886818,
-0.02332892455160618,
-0.03290426731109619,
-0.025457877665758133,
0.04427024722099304,
-0.001718449406325817,
-0.032873280346393585,
-0.021607626229524612,
0.00789866503328085,
-0.004526444710791111,
-0.01677100546658039,
0.020518768578767776,
0.015572023577988148,
-0.09224221110343933,
0.08823864907026291,
-0.0088261179625988,
-0.019491907209157944,
0.0008666006033308804,
-0.008863783441483974,
0.01894909329712391,
0.009486579336225986,
0.058711010962724686,
-0.05293874442577362,
0.0012410014169290662,
-0.027028823271393776,
0.012380138039588928,
0.020245157182216644,
0.03967650607228279,
0.06438783556222916,
0.027066877111792564,
-0.004470478743314743,
-0.0758056715130806,
-0.03531245142221451,
0.020459940657019615,
0.03156038746237755,
-0.07287470251321793,
-0.017713705077767372,
-0.004851412493735552,
-0.021962245926260948,
0.032698702067136765,
0.012153664603829384,
0.036423590034246445,
0.03879862651228905,
-0.037140585482120514,
-0.035010989755392075,
0.07001578062772751,
-0.00030235605663619936,
-0.05316605791449547,
-0.010348143056035042,
-0.016407478600740433,
0.023680437356233597,
-0.020383529365062714,
0.0025182534009218216,
-0.007977718487381935,
-0.031179657205939293,
0.02188297174870968,
0.008861714974045753,
0.0557183101773262,
-0.04272782430052757,
0.04147281497716904,
0.007195367012172937,
-0.008279913105070591,
0.019736673682928085,
-0.005766137968748808,
-0.0063107688911259174,
0.024742502719163895,
-0.019486870616674423,
-0.055840618908405304,
-0.006120871752500534,
0.10906533896923065,
-0.018626408651471138,
0.025138188153505325,
-0.006394466385245323,
-0.027229607105255127,
0.04806938022375107,
0.019244516268372536,
-0.04031670466065407,
-0.0019444238860160112,
-0.014970646239817142,
0.029484936967492104,
0.024383580312132835,
-0.03465142846107483,
0.010233473032712936,
0.05028172582387924,
0.03367365151643753,
-0.05737665295600891,
-0.01362861692905426,
0.047011878341436386,
0.056104857474565506,
0.0163910873234272,
-0.05532917380332947,
-0.03210250660777092,
0.07667763531208038,
0.06261304765939713,
-0.0013925960520282388,
-0.029885366559028625,
0.01738649047911167,
-0.027214908972382545,
0.024837059900164604,
0.0022625846322625875,
0.02013164944946766,
0.04018319770693779,
0.015732120722532272,
-0.02150299958884716,
-0.020931633189320564,
0.039283350110054016,
-0.020588554441928864,
-0.03563748672604561,
0.0025458256714046,
-0.00799026619642973,
0.04577305540442467,
0.016016580164432526,
-0.012104864232242107,
-0.031522076576948166,
0.03018675372004509,
0.03466653823852539,
-0.008891982026398182,
-0.018618401139974594,
0.0023389412090182304,
-0.0063892086036503315,
-0.015277092345058918,
0.015220267698168755,
0.003905354766175151,
0.0489666685461998,
-0.01252299826592207,
0.010772726498544216,
0.021999577060341835,
0.018876027315855026,
0.004992281086742878,
-0.022077031433582306,
0.09355044364929199,
0.006685612723231316,
0.035232238471508026,
0.030279040336608887,
0.047108571976423264,
0.00879034772515297,
-0.0375668928027153,
0.031727757304906845,
0.037465211004018784,
-0.02255341038107872,
0.008521146140992641,
0.0065259626135230064,
-0.014978518709540367,
-0.005977225489914417,
-0.030701082199811935,
0.03019680269062519,
-0.01306165661662817,
-0.0068510547280311584,
-0.027622008696198463,
0.05643513426184654,
0.08208204805850983,
0.026707863435149193,
-0.0362720862030983,
0.021559102460741997,
0.037088192999362946,
-0.053277913480997086,
-0.008973007090389729,
0.01195602584630251,
0.050109658390283585,
0.014629899524152279,
0.04281145706772804,
-0.057858340442180634,
0.010540897957980633,
0.006772945635020733,
0.028844906017184258,
0.07009021192789078,
0.15869006514549255,
-0.02190161496400833,
0.034700024873018265,
0.014612233266234398,
0.013541975989937782,
-0.05054203048348427,
-0.001069735619239509,
0.012029064819216728,
0.05882488563656807,
0.0001198731260956265,
-0.025470739230513573,
0.036786217242479324,
0.00011875278141815215,
0.046581730246543884,
-0.028849640861153603,
-0.0034289390314370394,
0.014538099057972431,
-0.03919507935643196,
-0.04046059772372246,
0.00413071783259511,
-0.0009455571416765451,
-0.026015380397439003,
-0.002154368907213211,
0.028520110994577408,
0.02123248390853405,
-0.08705758303403854,
-0.02599775604903698,
-0.005116102285683155,
-0.016497887670993805,
-0.0012902190210297704,
0.019817611202597618,
-0.0011667750077322125,
-0.006188990548253059,
-0.0006765713915228844,
-0.001644740579649806,
-0.025870289653539658,
-0.007612971588969231,
0.022165674716234207,
-0.01970847137272358,
0.009827948175370693,
0.00027853334904648364,
0.020699962973594666,
0.0042982688173651695,
-0.04146677255630493,
0.01926085725426674,
-0.030196813866496086,
-0.04100153595209122,
-0.026274632662534714,
0.043371934443712234,
0.03555173799395561,
0.020474934950470924,
-0.00408931914716959,
0.046361785382032394,
0.037330858409404755,
-0.01850958541035652,
-0.07275045663118362,
0.013376820832490921,
0.008835588581860065,
-0.03839946910738945,
0.03514211252331734,
0.038300856947898865,
-0.04165882617235184,
0.04696745425462723,
0.0070448704063892365,
-0.021488582715392113,
0.01742006465792656,
0.020318513736128807,
0.021927015855908394,
-0.025959130376577377,
-0.04055357724428177,
0.026263436302542686,
0.05130453780293465,
0.05074934661388397,
0.022884199395775795,
0.008634369820356369,
-0.0563771054148674,
0.035875532776117325,
0.04470750689506531,
-0.03786471113562584,
-0.013152522966265678,
0.014924326911568642,
0.028233297169208527,
-0.020358629524707794,
-0.010960506275296211,
0.05096476897597313,
0.043386004865169525,
0.06496332585811615,
-0.002433206420391798,
0.08922464400529861,
0.023899350315332413,
0.02525215968489647,
0.02845100499689579,
-0.07724548131227493,
0.005757329519838095,
0.035427261143922806,
-0.08673941344022751,
-0.00038695670082233846,
-0.003851229092106223,
-0.0533919520676136,
0.0780906230211258,
-0.0015663949307054281,
-0.007350442465394735,
0.025007300078868866,
0.028616029769182205,
-0.007535080425441265,
0.00030347530264407396,
-0.021436238661408424,
-0.01123059168457985,
0.04620128497481346,
0.041915614157915115,
0.03220691159367561,
0.08069494366645813,
-0.05703290179371834,
0.049939706921577454,
0.03171045333147049,
-0.027262065559625626,
-0.0002820519730448723,
0.022176453843712807,
-0.01613902673125267,
0.005482795648276806,
0.02202548272907734,
0.013265916146337986,
-0.051884569227695465,
-0.023801032453775406,
-0.0033070857170969248,
-0.014367172494530678,
-0.00004082225132151507,
-0.010511057451367378,
0.01467123907059431,
-0.020028280094265938,
-0.021174203604459763,
-0.03468649834394455,
-0.006485608872026205,
0.04523272067308426,
0.006944089662283659,
-0.03174807131290436,
-0.05689762160181999,
-0.05801859125494957,
-0.006284432951360941,
0.01570812799036503,
-0.03644612804055214,
0.051096729934215546,
-0.0005274235736578703,
-0.02697439305484295,
0.0036707136314362288,
-0.006834577769041061,
0.007939564995467663,
-0.03192635998129845,
-0.06766970455646515,
0.001807813998311758,
-0.026162760332226753,
0.006802655756473541,
0.02900238335132599,
-0.0546112060546875,
-0.03585875779390335,
0.036266520619392395,
-0.06121554225683212,
0.03779256343841553,
-0.015815500169992447,
-0.06365498155355453,
-0.03691341355443001,
-0.033367820084095,
0.02560037188231945,
0.00911014899611473,
0.02623908594250679,
0.06833492964506149,
-0.0012591441627591848,
0.01641150563955307,
-0.033441878855228424,
0.0691060796380043,
-0.048175062984228134,
-0.05330020189285278,
0.020873267203569412,
0.03254031389951706,
0.012600280344486237,
0.000668856780976057,
0.028431273996829987,
0.01879953406751156,
-0.03274160996079445,
0.019762609153985977,
0.03216635063290596,
-0.019044701009988785,
0.012543788179755211,
-0.028806619346141815,
0.04875577986240387,
-0.025907889008522034,
0.009633207693696022,
0.0648634135723114,
0.06504253298044205,
-0.007495437748730183,
-0.02064606174826622,
-0.06282192468643188,
0.038336217403411865,
-0.00626783212646842,
0.020439550280570984,
0.006742523983120918,
0.02919355034828186,
0.0007495258469134569,
-0.030230071395635605,
0.000264158530626446,
-0.006609040312469006,
0.010613317601382732,
-0.03829675912857056,
-0.01622050069272518,
0.01758137159049511,
-0.001173473079688847,
-0.026367967948317528,
0.006908788345754147,
-0.007029556203633547,
-0.007015854585915804,
-0.001103865564800799,
-0.011249425821006298,
-0.0402059406042099,
0.000584724941290915,
-0.00868160929530859,
-0.054660357534885406,
-0.034933704882860184,
0.008068480528891087,
-0.01611253246665001,
-0.03840962052345276,
0.010139847174286842,
-0.03468066453933716,
-0.016144342720508575,
0.0049689956940710545,
0.0024697219487279654,
-0.04635770991444588,
0.06014934554696083,
0.017375167459249496,
0.00022205284039955586,
0.019015001133084297,
-0.00003530853791744448,
0.03398555889725685,
0.005223657004535198,
-0.09949859976768494,
-0.006718373857438564,
-0.06531471014022827,
0.011240021325647831,
-0.0026632403023540974,
-0.02643572725355625,
-0.029939210042357445,
0.0616086907684803,
0.04544924572110176,
0.0062159881927073,
0.008192090317606926,
0.08810517191886902,
-0.021340835839509964,
-0.04409994184970856,
0.0604579858481884,
0.024975653737783432,
-0.006711108610033989,
0.022114044055342674,
-0.03080577217042446,
0.038798075169324875,
0.02028208039700985,
-0.015037965029478073,
-0.03347646817564964,
0.0476023368537426,
0.034376710653305054,
-0.009912103414535522,
-0.06982588768005371,
-0.08655551820993423,
0.005508653353899717,
-0.08970458805561066,
-0.005389232188463211,
-0.010894106701016426,
0.003286160994321108,
0.01029209140688181,
-0.059470903128385544,
0.01831977255642414,
0.012231102213263512,
-0.014869225211441517,
0.010435737669467926,
0.043796882033348083,
0.004977384116500616,
0.0026605832390487194,
0.05915745347738266,
0.022258086130023003,
-0.021524423733353615,
0.04982683062553406,
0.008882293477654457,
-0.003958450630307198,
-0.03047216311097145,
-0.013524534180760384,
0.05877603217959404,
0.000541483168490231,
0.035372160375118256,
0.04741508886218071,
0.04287949204444885,
-0.0028583521489053965,
0.022326819598674774,
0.037092845886945724,
-0.06417322903871536,
0.03923188894987106,
0.027049390599131584,
-0.019411601126194,
0.05708698183298111,
-0.025519931688904762,
-0.027866654098033905,
-0.07757680863142014,
0.022921353578567505,
0.026646574959158897,
0.03538646176457405,
-0.04372048377990723,
0.015178355388343334,
-0.018684126436710358,
0.0454292967915535,
-0.0346798449754715,
-0.00692500127479434,
-0.023806573823094368,
0.032258179038763046,
-0.023561235517263412,
0.003350218990817666,
-0.03034091368317604,
0.004294063430279493,
0.045860305428504944,
-0.05304444208741188,
0.018695110455155373,
0.010472689755260944,
-0.024023180827498436,
0.003585611470043659,
-0.020057329908013344,
0.02728726901113987,
0.03426788002252579,
-0.017881575971841812,
-0.03617212548851967,
0.03391382098197937,
-0.056091971695423126,
-0.03104115091264248,
0.017138449475169182,
0.039223261177539825,
-0.005208320915699005,
0.05352382734417915,
0.010061115026473999,
0.02679515816271305,
0.011866047978401184,
0.0019990080036222935,
0.018825706094503403,
-0.012731273658573627,
-0.008073258213698864,
0.030593961477279663,
-0.008730188943445683,
0.016042936593294144,
-0.02824994921684265,
-0.05607626214623451,
0.06777892261743546,
0.01420013140887022,
-0.01943269744515419,
0.07369668036699295,
0.026383178308606148,
0.054594699293375015
] |
1
Une convention en vue d'éviter les doubles impositions, à prévenir l'évasion fiscale et à
établir des règles d'assistance administrative réciproque en matière d'impôts sur le revenu et la fortune a été signée le 19 décembre 1980 à Paris entre le gouvernement de la République française et
le gouvernement du Royaume de Norvège. Elle est assortie d'un protocole et d'un protocole additionnel formant partie intégrante de la convention.
La
loi n° 81-744 du 5 août 1981
(J.O du 6 août 1981, p. 2151) a autorisé l'approbation de cette convention du côté français qui a été publiée, ainsi qu'un protocole et un protocole additionnel, par le
décret n° 81-963 du 16 octobre 1981 (J.O du 25 octobre p.
2914 et s.).
La convention est entrée en vigueur le 10 septembre 1981.
L'article 31 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en France :
en ce qui concerne, d'une part, les impôts perçus par voie de retenue à la source sur les dividendes et les intérêts et, d'autre part, les paiements prévus à l'article 10, paragraphes 3 et 4 de
la convention, aux produits mis en paiement à compter du 1er janvier 1981 ;
en ce qui concerne les autres impôts sur le revenu, aux revenus afférents à l'année d'imposition 1981 ou aux exercices comptables clos au cours de cette année ;
- en Norvège :
en ce qui concerne les impôts perçus par voie de retenue à la source, aux produits mis en paiement à compter du 1er janvier 1981 ;
en ce qui concerne les autres impôts sur le revenu, aux revenus afférents à l'année d'imposition 1981 ou aux exercices comptables clos au cours de cette année ;
en ce qui concerne l'impôt sur la fortune, à la fortune existant au 1er janvier 1981, ou au premier jour de l'exercice commençant au cours de cette année.
10
Un premier avenant à la convention du 19 décembre 1980 été signé à Oslo le 14 novembre 1984.
Cet avenant a été approuvé par la
loi n° 85-678 du 5 juillet 1985 (J.O du 6 juillet 1985,
p. 7588) qui a été publié par le décret n° 85-1136 du 24 octobre 1985 (Journal officiel
du 27 octobre 1985, p. 12447).
Cet avenant est entré en vigueur le 1er octobre 1985.
20
Un second avenant à la convention du 19 décembre 1980 a été signé le 7 avril 1995 à Oslo.
La loi n°
96-506 du 11 juin 1996 (J.O n° 135 du 12 juin 1996, p. 8721) a autorisé l'approbation de cet avenant qui a été publié par le
décret n° 96-907 du 9 octobre 1996 (J.O n° 243 du 17 octobre 1996, p. 15192 à 15194). Cet
avenant est entré en vigueur le 1er septembre 1996.
L'article 7 de l'avenant 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 imposables
à compter du 1er septembre 1996 ;
- 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 à tout exercice commençant à compter du 1er janvier 1997 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à
compter du 1er janvier 1997.
30
Un troisième avenant a été signé le 16 septembre 1999 à Oslo.
La
loi n° 2002-1033 du 6 août 2002 (J.O du 7 août 2002, p. 13519) a autorisé l'approbation de cet
avenant qui a été publié par le décret n° 2003-134 du 13 février 2003 (J.O du 20 février 2003,
p. 3055). Cet avenant est entré en vigueur le 1er décembre 2002.
L'article 2 de l'avenant prévoit que les stipulations qu'il comporte s'appliquent aux revenus
perçus à compter du 1er janvier 2000. En revanche, les stipulations de l'avenant s'appliquent aux revenus payés par les centres culturels français à compter du 1er janvier 1997.
I. Avenant du 14 novembre 1984
40
L'avenant traite des questions suivantes :
- application de la convention à l'impôt sur les grandes fortunes ;
- nouvelle définition de la prépondérance immobilière pour l'application de l'article 13
(gains en capital) de la convention ;
- entreprises de navigation maritime ou aérienne ayant leur siège de direction effective dans
l'un des deux États et exerçant certaines activités dans l'autre : nouvelle définition des activités ouvrant droit à l'exonération de taxe professionnelle ou de l'impôt équivalent norvégien.
A. Imposition de la fortune
50
La convention franco-norvégienne comportait déjà des dispositions applicables pour
l'imposition de la fortune. Mais, en l'absence d'impôt de cette nature en France jusqu'à l'institution de l'impôt sur les grandes fortunes (I.G.F.), ces dispositions ne concernaient que l'impôt sur la
fortune en vigueur en Norvège. L'avenant complète de manière ponctuelle ces dispositions.
L'article 1er qui définit le champ d'application de la convention vise expressément l' I.G.F.
Les articles 3 et 4 précisent :
- les modalités d'imposition des actions ou parts de société (sans prépondérance immobilière)
lorsqu'elles présentent le caractère de participation substantielle ;
- comment la double imposition est éliminée lorsque le droit d'imposer est partagé entre les
deux États.
B. Gains en capital
60
L'article 5 de l'avenant modifie la notion de prépondérance immobilière afin de définir de la
même façon qu'en droit interne français.
Cette nouvelle définition s'est appliquée pour la première fois aux plus-values réalisées à
compter du 1er octobre 1985 (date d'entrée en vigueur de l'avenant).
C. Disposition particulière applicable aux entreprises de navigation maritime ou aérienne.
70
L'article 8 précise les règles d'imposition applicables aux entreprises de navigation maritime
et aérienne.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-NOR
|
https://bofip.impots.gouv.fr/bofip/959-PGP.html/identifiant=BOI-INT-CVB-NOR-20120912
|
2012-09-12 00:00:00
|
269dde9cbd44436fba4ded0b1170c0daf982cff189d388c876b5c8e9e20dc6c9
|
[
-0.054301999509334564,
0.05774589255452156,
-0.029266202822327614,
0.03607196733355522,
-0.024271784350275993,
-0.06319116055965424,
-0.01944913901388645,
0.01727995276451111,
0.020816907286643982,
-0.09460274875164032,
0.04111270233988762,
0.012789200991392136,
-0.013343176804482937,
0.00038631001370958984,
-0.10590283572673798,
0.03918782249093056,
0.02213183045387268,
-0.04305952787399292,
0.043060071766376495,
0.009278450161218643,
-0.005029388703405857,
0.04638538882136345,
-0.03302443027496338,
0.007773061282932758,
-0.032686129212379456,
0.017406078055500984,
0.08534116297960281,
-0.08320630341768265,
-0.10303075611591339,
0.010146427899599075,
-0.03899655491113663,
0.02319147251546383,
0.024324646219611168,
0.07197216153144836,
-0.02612989954650402,
-0.024582620710134506,
0.0019019088940694928,
0.03324947506189346,
-0.008060737513005733,
0.027605043724179268,
0.03551238775253296,
0.005272169131785631,
0.05046696588397026,
0.05075303837656975,
0.04916937276721001,
0.005189301911741495,
-0.032687894999980927,
0.09356959909200668,
-0.0069722761400043964,
0.05333150923252106,
-0.03173893690109253,
0.050532884895801544,
-0.0073813945055007935,
0.026832060888409615,
0.016787618398666382,
0.04301988333463669,
-0.09946547448635101,
-0.008766376413404942,
0.09185674786567688,
-0.008059578016400337,
-0.05438344180583954,
-0.002609088784083724,
0.023322472348809242,
0.008217403665184975,
-0.06487713009119034,
-0.03825901821255684,
-0.0071457731537520885,
-0.021088656038045883,
0.08288735896348953,
0.02071673423051834,
-0.042655766010284424,
0.03402487188577652,
0.011036611162126064,
0.06456595659255981,
-0.016348017379641533,
0.08747775852680206,
-0.0675787404179573,
0.04164678603410721,
0.03785555437207222,
0.0296976026147604,
-0.051244039088487625,
-0.0444970466196537,
0.06848717480897903,
0.01071389950811863,
-0.05129047855734825,
-0.046200964599847794,
0.03454245999455452,
-0.013308258727192879,
-0.031307026743888855,
0.018952330574393272,
0.05308470129966736,
0.060509588569402695,
-0.0569787323474884,
0.03479047492146492,
0.01627248153090477,
0.03051033988595009,
-0.03240945190191269,
0.01926025003194809,
0.025042777881026268,
0.018274741247296333,
-0.034213002771139145,
-0.02641540952026844,
0.013240963220596313,
-0.022983327507972717,
0.06229269132018089,
-0.04357016831636429,
0.04187167435884476,
-0.08883896470069885,
-0.018208932131528854,
0.06458243727684021,
-0.020464178174734116,
-0.012540757656097412,
-0.051891814917325974,
0.004093120340257883,
-0.021551165729761124,
0.031048787757754326,
0.058902375400066376,
0.0021296129561960697,
0.042162977159023285,
0.05594426020979881,
0.002438292372971773,
0.007370708044618368,
-0.049005404114723206,
-0.03380783647298813,
-0.046130236238241196,
0.0016275866655632854,
-0.01929081417620182,
0.029124675318598747,
-0.02774207293987274,
0.008996183052659035,
0.0038940999656915665,
-0.02847876586019993,
-0.027797318994998932,
0.012461278587579727,
-0.02947167120873928,
-0.05580190196633339,
-0.003431827062740922,
0.07534158229827881,
0.015867145732045174,
0.01763850636780262,
-0.0996825248003006,
0.009624184109270573,
0.003334830515086651,
0.009597169235348701,
-0.008838376961648464,
0.059284694492816925,
-0.03269694373011589,
-0.029965555295348167,
0.07297217100858688,
0.03767664358019829,
-0.031332530081272125,
0.04942125827074051,
-0.022523852065205574,
-0.05434397980570793,
0.02166675589978695,
0.005956803914159536,
0.010872348211705685,
-0.00287087494507432,
0.02057143859565258,
-0.01987708918750286,
0.08286033570766449,
-0.017857195809483528,
-0.04649636149406433,
-0.006299977190792561,
0.05503854900598526,
-0.029516344889998436,
0.017407674342393875,
0.04732983559370041,
0.04323688894510269,
0.03550327569246292,
-0.0066756862215697765,
0.021408110857009888,
-0.006922090891748667,
-0.02022642083466053,
-0.036078523844480515,
0.006593579892069101,
0.0025269424077123404,
0.050879016518592834,
-0.10242649167776108,
0.04750446602702141,
-0.03745252266526222,
-0.035076990723609924,
-0.01973903551697731,
0.0008959994302131236,
0.04209575429558754,
0.0023951109033077955,
-0.003543505445122719,
-0.06397975236177444,
0.03886755555868149,
0.029618607833981514,
-0.04905449599027634,
-0.015595062635838985,
-0.06359086185693741,
0.013707568868994713,
0.001999917672947049,
-0.0572037547826767,
-0.005368785001337528,
0.04106232523918152,
-0.024529291316866875,
-0.005838889628648758,
-0.006094037555158138,
0.03462611511349678,
0.007527632638812065,
0.036275725811719894,
0.04742341861128807,
-0.053846295922994614,
0.0460258349776268,
-0.02210395596921444,
-0.02237912081182003,
-0.047591615468263626,
0.03414280712604523,
0.00633013341575861,
-0.007385513745248318,
0.03033076785504818,
-0.04501292109489441,
-0.08292929828166962,
-0.023535823449492455,
0.009828315116465092,
0.031117863953113556,
-0.03615240380167961,
-0.01275100652128458,
-0.05789776146411896,
0.005810508970171213,
-0.06322791427373886,
-0.015677576884627342,
0.01170607190579176,
-0.013529010117053986,
-0.010247506201267242,
-0.02161611244082451,
-0.018180804327130318,
0.02802027203142643,
0.06447076052427292,
-0.05159958079457283,
0.004624968394637108,
-0.002063152613118291,
0.011323769576847553,
-0.08573532104492188,
-0.0036776468623429537,
-0.022349659353494644,
0.04076547175645828,
0.011012759990990162,
-0.0216556116938591,
0.03830714896321297,
0.015104107558727264,
0.039724044501781464,
0.029890550300478935,
0.009271536953747272,
-0.01797100342810154,
-0.026909025385975838,
0.025376541540026665,
-0.03358210250735283,
0.04496357962489128,
-0.019029023125767708,
0.03672725707292557,
0.04556388780474663,
-0.05142440274357796,
0.009710523299872875,
0.003802242688834667,
-0.02361813746392727,
-0.0463189035654068,
-0.03748469799757004,
0.014159349724650383,
0.03545760735869408,
0.0102484580129385,
0.03241804614663124,
-0.093265600502491,
0.016280245035886765,
0.015584121458232403,
-0.021788576617836952,
-0.004822953138500452,
-0.028431355953216553,
0.03962572664022446,
0.010789988562464714,
0.07257640361785889,
-0.004336313344538212,
0.009455602616071701,
-0.02707008831202984,
0.0008325427770614624,
0.06433220952749252,
0.022576892748475075,
0.022261084988713264,
-0.010341770015656948,
-0.011527259834110737,
0.0526912622153759,
-0.0291046854108572,
0.057404592633247375,
0.03475744649767876,
-0.06271336227655411,
-0.0030511862132698298,
0.022743044421076775,
-0.014067311771214008,
-0.013600935228168964,
-0.02633069083094597,
-0.0008903482230380177,
-0.008292904123663902,
-0.01303183939307928,
-0.019598066806793213,
0.02210482954978943,
-0.018138376995921135,
-0.004748084582388401,
-0.005145708564668894,
-0.00004501303192228079,
-0.008928187191486359,
0.0014429178554564714,
-0.0497250035405159,
-0.01166548766195774,
-0.010862834751605988,
-0.040909379720687866,
-0.0012256433255970478,
-0.0022250365000218153,
-0.030140718445181847,
0.020688794553279877,
-0.019430531188845634,
-0.06134111061692238,
-0.0007384311757050455,
-0.015589846298098564,
0.005679885391145945,
-0.013377859257161617,
-0.019394760951399803,
-0.03867538273334503,
0.011422539129853249,
0.07329441606998444,
-0.031093960627913475,
0.006329326890408993,
-0.04277457669377327,
-0.013899504207074642,
0.01988494209945202,
-0.006071478594094515,
-0.06835996359586716,
0.021727167069911957,
-0.00027392670745030046,
0.01948254555463791,
0.021032366901636124,
-0.022491974756121635,
-0.00634000962600112,
0.016401635482907295,
0.04392175376415253,
0.003287046914920211,
0.028123827651143074,
0.039284009486436844,
0.0351981557905674,
0.03374338150024414,
-0.06456856429576874,
0.021863020956516266,
0.004972918424755335,
-0.007319230120629072,
0.0197254978120327,
0.05237826704978943,
0.024329589679837227,
0.019285907968878746,
-0.060580067336559296,
0.01595190353691578,
0.01868782564997673,
0.0706108957529068,
0.034036602824926376,
-0.047407492995262146,
-0.04884769767522812,
0.01669422909617424,
0.02076750434935093,
0.0658959150314331,
0.009189457632601261,
-0.004943489097058773,
-0.008385769091546535,
0.03742753341794014,
0.014354159124195576,
-0.00029335948056541383,
0.012548754923045635,
-0.0088313277810812,
0.0006035790429450572,
0.01631290279328823,
-0.048841457813978195,
0.00010164589184569195,
-0.03062584437429905,
0.011151409707963467,
-0.08011344075202942,
-0.05364347621798515,
0.01578746736049652,
0.0369010828435421,
0.01296637300401926,
-0.013412726111710072,
0.006558422464877367,
-0.009686313569545746,
0.06743241846561432,
-0.010074163787066936,
0.02738983742892742,
0.020197579637169838,
0.0016481323400512338,
-0.039483942091464996,
-0.0631248876452446,
0.04414832592010498,
-0.021170619875192642,
-0.012484176084399223,
-0.005187117960304022,
0.007753254380077124,
0.007555708754807711,
-0.025225989520549774,
0.07258284091949463,
0.06757614016532898,
-0.005231066141277552,
0.04419134929776192,
0.005222998559474945,
0.021793289110064507,
0.004980725701898336,
0.004663056693971157,
0.02386971190571785,
-0.05297044292092323,
0.020242994651198387,
-0.06246492639183998,
0.005437563639134169,
-0.009428019635379314,
0.012251858599483967,
0.0137502271682024,
0.034866150468587875,
-0.04324169456958771,
0.027213767170906067,
0.055008675903081894,
0.014685156755149364,
0.01090756431221962,
0.1411120593547821,
-0.042305562645196915,
-0.0060330829583108425,
-0.013046185486018658,
0.056974198669195175,
-0.018976375460624695,
-0.0006850886857137084,
0.00558268278837204,
0.011800047010183334,
0.044108133763074875,
-0.00938248448073864,
0.03940302133560181,
-0.04526303708553314,
-0.020900370553135872,
-0.034497812390327454,
-0.008107620291411877,
-0.023416219279170036,
0.006242848467081785,
0.0007627084269188344,
-0.03357658162713051,
0.030934806913137436,
0.07014370709657669,
-0.031221024692058563,
0.005469758063554764,
0.022071579471230507,
-0.04388037323951721,
-0.03577222302556038,
0.018297303467988968,
-0.020262841135263443,
0.02400297112762928,
-0.012519119307398796,
0.05777876451611519,
-0.01341958437114954,
-0.009509648196399212,
-0.03640956059098244,
0.014844468794763088,
0.046279776841402054,
0.02987465262413025,
-0.03276960924267769,
0.027126500383019447,
0.03221917897462845,
-0.0049650236032903194,
-0.007041905075311661,
0.011699984781444073,
-0.027607755735516548,
-0.05607656016945839,
0.015389357693493366,
0.013597413897514343,
-0.013977841474115849,
0.061803024262189865,
0.011475715786218643,
-0.00027312853490002453,
0.030226223170757294,
0.014911781065165997,
0.000786388001870364,
0.003520613769069314,
-0.02551664039492607,
0.04765256866812706,
0.010629285126924515,
0.005787968169897795,
0.02843184769153595,
-0.036730121821165085,
0.005191140342503786,
0.03330457955598831,
-0.028582245111465454,
0.012213039211928844,
0.050122153013944626,
0.01396007090806961,
0.02200525440275669,
-0.10119213908910751,
0.017006374895572662,
-0.01776900328695774,
0.019877158105373383,
0.045968975871801376,
-0.0204890388995409,
-0.052001986652612686,
0.008864526636898518,
-0.005589016247540712,
-0.03321831673383713,
-0.03868379443883896,
-0.008609228767454624,
0.008323093876242638,
-0.038939349353313446,
-0.055552300065755844,
0.0016282571014016867,
-0.030618436634540558,
-0.010799053125083447,
-0.0004368210502434522,
0.06781706213951111,
-0.013067723251879215,
0.024647513404488564,
-0.044729381799697876,
0.00473522674292326,
-0.035292599350214005,
-0.0019804746843874454,
0.011128788813948631,
0.05543416738510132,
-0.0030096254777163267,
-0.0764274150133133,
0.0288618803024292,
-0.03834985941648483,
-0.036106500774621964,
-0.012598800472915173,
0.013408669270575047,
-0.03618057444691658,
0.0063674538396298885,
0.0072765108197927475,
-0.01866019330918789,
0.021569853648543358,
-0.01708383485674858,
0.02400420419871807,
-0.00506601482629776,
0.06567312777042389,
0.024545324966311455,
0.028016116470098495,
-0.030777228996157646,
-0.04840336740016937,
0.04446813836693764,
0.029096439480781555,
0.04724172502756119,
0.033770833164453506,
-0.0013594785705208778,
-0.01855611242353916,
0.009430577978491783,
0.04561541974544525,
0.006643340457230806,
-0.020907457917928696,
0.0010818440932780504,
-0.009375350549817085,
-0.012129002250730991,
-0.02585536241531372,
0.0019827072974294424,
0.07381618767976761,
0.056801214814186096,
0.030278895050287247,
0.0952947661280632,
-0.007286807056516409,
-0.04191739112138748,
-0.011000645346939564,
0.04194004088640213,
-0.02943398244678974,
0.06036090478301048,
-0.015912625938653946,
-0.037371207028627396,
-0.034967802464962006,
-0.007948140613734722,
0.062243618071079254,
-0.04342852905392647,
-0.00757872499525547,
-0.042363859713077545,
-0.04057902842760086,
-0.007791060023009777,
-0.03304116800427437,
0.037161435931921005,
-0.00732120918110013,
-0.016378669068217278,
-0.01470210961997509,
0.026512861251831055,
-0.043484147638082504,
0.011819662526249886,
-0.06462139636278152,
-0.005119018256664276,
-0.037778448313474655,
-0.03505838289856911,
0.0000483920011902228,
0.02701222151517868,
-0.02577768638730049,
0.027036672458052635,
-0.01012398861348629,
-0.00456523522734642,
0.02695106342434883,
-0.028521232306957245,
0.00845458172261715,
0.015678156167268753,
0.04299026355147362,
-0.02294905111193657,
-0.005630366504192352,
-0.00857775378972292,
-0.010802033357322216,
-0.020385267212986946,
0.004633121658116579,
-0.005477743688970804,
0.02685612067580223,
-0.03082181327044964,
0.012100649066269398,
-0.04935110732913017,
0.007970853708684444,
0.05691629275679588,
0.008858335204422474,
-0.044029444456100464,
-0.0390162393450737,
-0.04256431385874748,
-0.01600009948015213,
0.07987947016954422,
0.03343290835618973,
0.030286408960819244,
-0.010378837585449219,
0.028452014550566673,
0.0014789134729653597,
-0.022610662505030632,
0.027858233079314232,
-0.018416276201605797,
-0.011369053274393082,
0.06139298900961876,
0.07410919666290283,
-0.03697706013917923,
-0.04303615540266037,
0.02102651074528694,
-0.023791644722223282,
-0.006856930907815695,
-0.07170532643795013,
-0.011125377379357815,
-0.06148228049278259,
-0.009648483246564865,
0.01990496926009655,
-0.05930223688483238,
-0.06743623316287994,
-0.01383025199174881,
-0.01660415157675743,
0.03260871022939682,
0.0142796840518713,
-0.023946408182382584,
0.0010235877707600594,
0.00612422963604331,
0.05121320113539696,
-0.010425552725791931,
-0.003439853433519602,
0.021248996257781982,
-0.004183584358543158,
0.04878360778093338,
-0.011204983107745647,
-0.0025498634204268456,
0.038235053420066833,
-0.02202139049768448,
0.07207585126161575,
0.011790330521762371,
-0.007997269742190838,
0.03742013871669769,
-0.015657411888241768,
-0.05649353191256523,
-0.017611829563975334,
0.09029855579137802,
-0.015927214175462723,
-0.013065570034086704,
0.05324733629822731,
-0.034691646695137024,
-0.041313059628009796,
0.027843138203024864,
0.003932575695216656,
0.024519940838217735,
0.03145955875515938,
-0.021590368822216988,
0.027927493676543236,
-0.04298503324389458,
-0.03622695058584213,
-0.05467372387647629,
-0.06188121438026428,
-0.030914612114429474,
0.008878432214260101,
-0.04183635488152504,
0.004705456085503101,
-0.0024899786803871393,
-0.036053236573934555,
-0.005304316524416208,
0.023309869691729546,
0.03488371521234512,
-0.014319495297968388,
-0.027662819251418114,
0.11495573818683624,
0.021178485825657845,
0.016103720292448997,
-0.0163108017295599,
0.020123260095715523,
0.03041962906718254,
0.04664628207683563,
0.013451481238007545,
0.021857401356101036,
-0.004660503473132849,
0.06255578994750977,
0.004481511190533638,
0.0032549151219427586,
-0.0012096421560272574,
0.010524571873247623,
-0.03560333326458931,
-0.013667060062289238,
0.04049515351653099,
0.01854870468378067,
-0.010593565180897713,
-0.01662786491215229,
-0.0069826217368245125,
-0.0036457115784287453,
0.026498671621084213,
0.027187831699848175,
0.09085702896118164,
0.01951657421886921,
0.0227422546595335,
-0.03047378733754158,
0.03482185676693916,
-0.030518775805830956,
-0.015759985893964767,
-0.0040628667920827866,
0.06875947117805481,
0.005972643848508596,
-0.02613971196115017,
0.005430458579212427,
0.02677987888455391,
-0.03326946869492531,
0.0011355907190591097,
-0.0036028800532221794,
0.026358528062701225,
0.02309333346784115,
0.003870092099532485,
0.03221026062965393,
0.057863861322402954,
-0.010546954348683357,
-0.07294420897960663,
-0.005621891003102064,
0.02373443730175495,
0.031812384724617004,
-0.03210784122347832,
-0.02862345427274704,
0.003279672469943762,
0.004398642107844353,
-0.027471572160720825,
0.08142468333244324,
0.047000639140605927,
-0.041245292872190475,
-0.027264272794127464,
0.030251983553171158,
0.00851856917142868,
0.0463198684155941,
0.020184773951768875,
-0.0336439348757267,
0.023385845124721527,
-0.013242042623460293,
0.06960301846265793,
0.014324081130325794,
-0.023478908464312553,
-0.0214062687009573,
-0.0206754170358181,
-0.0022930270060896873,
0.020962584763765335,
-0.01660163141787052,
-0.026424117386341095,
0.04002988338470459,
0.07130508124828339,
-0.03828210383653641,
0.03165755793452263,
-0.013837679289281368,
0.004915257450193167
] |
1
Le 14° de
l'article 1382 du code général des impôts (CGI) prévoit une exonération permanente de taxe foncière sur les propriétés bâties
des installations et bâtiments affectés à la méthanisation agricole (BOI-IF-TFB-10-50-25).
Dès lors, les exonérations temporaires prévues à
l'article 1387 A du CGI et à l'article 1387 A
bis du CGI ont été abrogées respectivement par le III de
l'article
24 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 et par le 8° du I de
l'article
32 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017.
Par suite, les commentaires exprimés dans ce document sont retirés à compter de
la date de publication de la présente version. Pour prendre connaissance des commentaires antérieurs, consultez la version précédente dans l'onglet "Versions Publiées Du Document".
Attention : Les liens cités par ce document vers les autres documents de la base ne sont pas
versionnés, c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions Publiées Du Document" vous permet de consulter la doctrine en vigueur à une date
donnée.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-10-190
|
https://bofip.impots.gouv.fr/bofip/10353-PGP.html/identifiant=BOI-IF-TFB-10-190-20170201
|
2017-02-01 00:00:00
|
3dbdf6098ccf73a2328aa1b2c96ab752af3681da135813fc98b3a861122c0937
|
[
-0.04163796454668045,
0.007016722112894058,
-0.030013198032975197,
0.04902699589729309,
-0.02821243554353714,
-0.03409593552350998,
-0.1296136975288391,
0.05785611271858215,
0.03780992329120636,
-0.06240559369325638,
0.059828802943229675,
0.007220008876174688,
0.007094804663211107,
-0.0024157094303518534,
-0.010579611174762249,
0.09815629571676254,
0.05905147269368172,
0.02468302473425865,
0.021648218855261803,
0.016865134239196777,
0.0849321037530899,
0.04046003147959709,
0.028102833777666092,
0.009263667277991772,
0.0100093437358737,
0.036175407469272614,
0.05746862664818764,
-0.0744079202413559,
0.0037402331363409758,
0.02315252274274826,
-0.07707951217889786,
-0.017813317477703094,
0.04736753925681114,
0.021815598011016846,
0.04710812866687775,
-0.0694374293088913,
0.019322117790579796,
0.05706651508808136,
0.00116761215031147,
-0.04088745638728142,
0.010168202221393585,
0.0830114483833313,
0.0579739585518837,
0.04477330669760704,
-0.05072740837931633,
-0.004859034437686205,
-0.052914198487997055,
0.10427549481391907,
-0.0028878538869321346,
0.04079964756965637,
0.04734628647565842,
0.016389645636081696,
0.03348485752940178,
-0.010843992233276367,
0.023165076971054077,
0.009154215455055237,
-0.09032845497131348,
0.007146013434976339,
0.08418989926576614,
0.003789022797718644,
-0.015336713753640652,
-0.0017490587197244167,
-0.015940295532345772,
0.06525533646345139,
-0.01990360952913761,
-0.01153814047574997,
0.022738125175237656,
-0.057753343135118484,
0.0735405907034874,
-0.048715755343437195,
0.02284299023449421,
0.059234097599983215,
-0.013137759640812874,
0.04549495130777359,
0.010874169878661633,
0.11271679401397705,
0.03110382705926895,
-0.024781513959169388,
0.04197661951184273,
0.006466492544859648,
-0.05431396886706352,
-0.04421366751194,
0.04705879092216492,
-0.02375669963657856,
0.004005419090390205,
-0.0047183409333229065,
0.01621212810277939,
-0.01844491995871067,
0.004896907135844231,
0.03179111331701279,
-0.011941816657781601,
0.07338333129882812,
-0.013208948075771332,
0.052117571234703064,
0.01062918920069933,
0.02565367892384529,
-0.012330340221524239,
-0.03884017840027809,
0.05429908260703087,
0.029445122927427292,
-0.02758406288921833,
-0.0008995471289381385,
0.02072337083518505,
0.004425844643265009,
-0.027390435338020325,
-0.059962816536426544,
-0.020145198330283165,
-0.044570401310920715,
-0.042461223900318146,
0.05171901732683182,
-0.018653206527233124,
0.03111293353140354,
-0.09256166964769363,
-0.07383609563112259,
0.02758886106312275,
0.0030014391522854567,
0.044460974633693695,
-0.014374091289937496,
-0.023632904514670372,
0.06568923592567444,
-0.02598368376493454,
0.008821426890790462,
-0.09221554547548294,
0.005374826956540346,
-0.08428876101970673,
-0.0022833370603621006,
0.03011489473283291,
0.023151123896241188,
-0.057666901499032974,
0.029141470789909363,
0.03603961691260338,
0.05248842015862465,
0.00024200357438530773,
-0.058684688061475754,
-0.06668402254581451,
0.037033967673778534,
-0.018994957208633423,
0.033863987773656845,
0.018328310921788216,
0.007839852944016457,
-0.021634485572576523,
-0.010212033055722713,
-0.06718715280294418,
0.012655826285481453,
0.038436777889728546,
0.04822039604187012,
0.028296908363699913,
-0.028110938146710396,
0.022302156314253807,
0.002711104927584529,
0.02687336504459381,
0.026051310822367668,
0.02507602795958519,
-0.058809880167245865,
0.016575943678617477,
-0.038620248436927795,
-0.03136914595961571,
0.05229753255844116,
-0.03580998629331589,
-0.0631849393248558,
0.053380824625492096,
0.023312319070100784,
-0.011910364963114262,
0.039625782519578934,
-0.03631700947880745,
-0.09093964099884033,
0.03426471725106239,
-0.02191275730729103,
0.017794452607631683,
0.027461236342787743,
-0.010051204822957516,
0.04304101690649986,
0.019411733373999596,
-0.034688934683799744,
-0.029030291363596916,
-0.04213021695613861,
0.004426548723131418,
0.01633152924478054,
-0.0571148544549942,
0.036562711000442505,
-0.0204143263399601,
-0.0877169743180275,
0.004729236010462046,
-0.014895414002239704,
0.048987407237291336,
-0.017352625727653503,
-0.0018178722821176052,
-0.01796872913837433,
-0.06485245376825333,
0.0171414352953434,
-0.034846868366003036,
0.04154207184910774,
-0.055857978761196136,
0.028877703472971916,
0.02204337902367115,
-0.057192061096429825,
0.016282806172966957,
0.04206642508506775,
0.047048550099134445,
0.024384597316384315,
0.04393171891570091,
0.03530944883823395,
0.009658967144787312,
0.019731124863028526,
-0.014277935028076172,
-0.031313564628362656,
0.000164527227752842,
-0.02774990350008011,
0.006711235269904137,
-0.058983586728572845,
0.025511223822832108,
-0.024259446188807487,
0.011093436740338802,
0.09529713541269302,
0.008857926353812218,
-0.030735045671463013,
-0.047043103724718094,
-0.021760251373052597,
0.04179195687174797,
-0.047540176659822464,
0.0019471909618005157,
0.019223704934120178,
-0.032014355063438416,
-0.05621420964598656,
0.031746987253427505,
0.03120579570531845,
-0.04165201261639595,
0.018544232472777367,
0.012028410099446774,
-0.04565192013978958,
-0.005273663438856602,
0.012745123356580734,
0.05393989384174347,
0.04526854678988457,
-0.005442872177809477,
0.01262819766998291,
-0.016441280022263527,
0.0019957316108047962,
0.02536284737288952,
0.046934835612773895,
0.0013696872629225254,
0.006891067139804363,
0.03893909975886345,
0.029097631573677063,
0.026133624836802483,
0.0167187862098217,
-0.020636500790715218,
-0.011354890652000904,
0.0074530066922307014,
0.05074085295200348,
-0.007114005275070667,
0.04900762066245079,
-0.07450267672538757,
0.02740798145532608,
-0.0020245001651346684,
0.006670962553471327,
0.026766499504446983,
-0.0027202521450817585,
0.028713414445519447,
-0.0029079620726406574,
-0.012455971911549568,
-0.005245665553957224,
-0.06296639144420624,
-0.03691665455698967,
0.013772360980510712,
-0.1087774932384491,
0.029902229085564613,
-0.014374892227351665,
0.003975209314376116,
-0.005644607357680798,
-0.010542044416069984,
0.02319159172475338,
-0.02939879149198532,
0.04076231271028519,
-0.02124079503118992,
-0.01718635857105255,
-0.06032785773277283,
-0.0213011484593153,
0.03883906826376915,
0.011099777184426785,
-0.02109014242887497,
0.005041620694100857,
0.012784404680132866,
-0.006124130450189114,
-0.01067587360739708,
0.0023333774879574776,
0.03622836619615555,
-0.01382976584136486,
-0.04368656501173973,
0.02577272616326809,
0.010769827291369438,
0.010379455052316189,
-0.0355260856449604,
0.08466748148202896,
-0.019827108830213547,
-0.048106104135513306,
-0.06753101199865341,
0.030385369434952736,
0.02239951118826866,
-0.02214078977704048,
0.018081720918416977,
-0.020837754011154175,
-0.023339752107858658,
-0.04042832925915718,
-0.022673871368169785,
0.017409170046448708,
0.010179308243095875,
-0.07136125862598419,
0.017095185816287994,
-0.0017392515437677503,
-0.030796010047197342,
0.029232334345579147,
0.000851846591103822,
0.002517587738111615,
0.06563455611467361,
0.015682104974985123,
0.030122729018330574,
0.042418044060468674,
-0.026750925928354263,
-0.02083461917936802,
-0.04382013529539108,
0.09948267042636871,
-0.04401630535721779,
0.05708545446395874,
-0.02674262598156929,
-0.018521277233958244,
0.024775171652436256,
0.00523347407579422,
-0.05902235954999924,
-0.0013872714480385184,
0.0011366320541128516,
0.0314297117292881,
0.027639374136924744,
-0.06673386693000793,
0.014695464633405209,
0.019752636551856995,
0.01797487773001194,
-0.014431332238018513,
0.004517305642366409,
0.020301682874560356,
0.05255519226193428,
0.0021637757308781147,
-0.03032202646136284,
0.028817148879170418,
0.06691571325063705,
-0.031115109100937843,
0.002786185359582305,
0.03152274712920189,
0.02073873206973076,
0.0019646878354251385,
0.0017637871205806732,
-0.02083306387066841,
0.006233952008187771,
0.08481384813785553,
0.010591907426714897,
-0.06978597491979599,
-0.002853486454114318,
0.0032376637682318687,
-0.004980773665010929,
0.034134842455387115,
-0.03282562270760536,
-0.011530978605151176,
0.051504917442798615,
0.03611328825354576,
0.024194374680519104,
0.016372479498386383,
-0.013028793036937714,
0.03810969740152359,
-0.04551999643445015,
-0.009305744431912899,
0.05445058271288872,
-0.024153918027877808,
-0.003608953906223178,
0.0010756541742011905,
-0.011719801463186741,
0.04960782825946808,
0.01642131246626377,
0.0018106986535713077,
0.04825209081172943,
0.01076546311378479,
0.0031726767774671316,
-0.015453426167368889,
0.038645051419734955,
-0.003032589564099908,
0.020158924162387848,
0.02938787080347538,
0.012246977537870407,
-0.0073900953866541386,
0.017977425828576088,
0.006526772398501635,
-0.005319978576153517,
0.00294796796515584,
-0.03012002818286419,
0.01168920285999775,
0.005934309680014849,
-0.0017488659359514713,
0.04596545174717903,
0.01657222956418991,
-0.02038395032286644,
-0.006737214978784323,
0.03499797359108925,
0.017287202179431915,
0.022854886949062347,
0.005776624660938978,
-0.010711266659200191,
0.008039560168981552,
0.03800439462065697,
-0.03221087157726288,
-0.011712850071489811,
0.00900641642510891,
0.025992680341005325,
-0.046837255358695984,
-0.0031277937814593315,
-0.0023952589835971594,
-0.0017734485445544124,
0.016450636088848114,
0.040916454046964645,
0.012422953732311726,
0.1395648866891861,
0.014872233383357525,
0.010913403704762459,
0.01038749236613512,
0.021539276465773582,
-0.08716311305761337,
-0.01464956346899271,
-0.003289373591542244,
0.03811701759696007,
0.07659266144037247,
-0.030889617279171944,
0.02110767364501953,
-0.028028789907693863,
0.07100840657949448,
0.01629018411040306,
-0.013528691604733467,
-0.049453236162662506,
-0.032607246190309525,
-0.025486962869763374,
0.03166846185922623,
0.0016622064867988229,
-0.044792018830776215,
0.04882124066352844,
0.012296607717871666,
0.0021487807389348745,
-0.10546879470348358,
0.030666833743453026,
-0.0023585883900523186,
-0.008548523299396038,
0.02074473164975643,
0.013002756051719189,
-0.041562773287296295,
-0.03577926754951477,
0.037960607558488846,
-0.034847091883420944,
-0.059540290385484695,
-0.014444127678871155,
0.006270099431276321,
-0.03460022807121277,
0.00679934723302722,
0.008570760488510132,
-0.0011300345649942756,
-0.023493222892284393,
-0.0018622231436893344,
-0.04470207169651985,
0.010278014466166496,
0.03802671656012535,
0.0114834513515234,
0.008336517959833145,
0.0353202298283577,
-0.026721196249127388,
-0.042031481862068176,
0.009222214110195637,
0.0036026225425302982,
0.0015085798222571611,
-0.03675486892461777,
-0.003587201237678528,
0.04098956286907196,
0.007710302714258432,
0.030772939324378967,
0.006770487874746323,
0.029051000252366066,
0.049313515424728394,
0.0008835209300741553,
0.00537853641435504,
0.005036214832216501,
-0.002747341524809599,
0.02561531402170658,
-0.059795357286930084,
-0.05346599221229553,
-0.0032090137246996164,
0.027404790744185448,
0.02513299137353897,
0.033823270350694656,
0.03963787108659744,
0.042064569890499115,
0.018433798104524612,
0.06001575291156769,
-0.02064095437526703,
-0.05380316451191902,
-0.006714523304253817,
-0.024986252188682556,
-0.026932448148727417,
-0.019149886444211006,
-0.0021321154199540615,
0.011098482646048069,
0.050175659358501434,
0.0052250963635742664,
0.10814309865236282,
-0.010314728133380413,
-0.027139537036418915,
-0.014887678436934948,
-0.04734857380390167,
-0.016360605135560036,
-0.0650249496102333,
-0.009189681150019169,
0.008505522273480892,
0.028717532753944397,
-0.033917136490345,
0.08696705847978592,
-0.031285692006349564,
0.0026855652686208487,
0.021833350881934166,
0.020352033898234367,
0.03004138544201851,
0.01260263379663229,
0.004481685347855091,
-0.03015447035431862,
0.05152019485831261,
0.03529145568609238,
-0.001301916898228228,
-0.006430830340832472,
-0.019768401980400085,
-0.037926290184259415,
0.019837522879242897,
-0.00631896173581481,
0.05701812729239464,
0.029815232381224632,
0.03343495726585388,
0.010132022202014923,
0.009792585857212543,
0.02362702414393425,
0.02595488540828228,
-0.006416627671569586,
0.0033191831316798925,
-0.0511648990213871,
0.04935866594314575,
0.013263297267258167,
0.03529481217265129,
-0.05465487390756607,
-0.011715610511600971,
-0.018831558525562286,
0.025751307606697083,
0.05232769250869751,
0.0269360039383173,
0.022986259311437607,
-0.06445859372615814,
-0.056085847318172455,
0.05896732211112976,
-0.00593175645917654,
0.02263946644961834,
0.04090427979826927,
0.016150446608662605,
-0.029749102890491486,
-0.0249687097966671,
-0.004080836661159992,
0.030917411670088768,
-0.05377702787518501,
0.029028145596385002,
-0.04012899845838547,
-0.0166826993227005,
0.02540198341012001,
-0.05120508000254631,
-0.002720541786402464,
-0.014149763621389866,
0.013010472990572453,
-0.011470213532447815,
-0.003032925771549344,
-0.01152870524674654,
-0.043645501136779785,
-0.07067845016717911,
0.00482620345428586,
0.009262898936867714,
0.031953733414411545,
-0.02361489087343216,
-0.013742731884121895,
-0.03561873733997345,
-0.001956027001142502,
-0.04273849353194237,
0.032714828848838806,
-0.022345470264554024,
0.027480630204081535,
0.007334779016673565,
0.05947590246796608,
0.006094229407608509,
-0.020455505698919296,
0.024431923404335976,
0.05466874688863754,
-0.03019298054277897,
-0.029340440407395363,
0.0462612621486187,
-0.05240175873041153,
0.01652373932301998,
-0.03242074325680733,
-0.005545570980757475,
0.01887372136116028,
-0.009217893704771996,
0.005010067019611597,
0.07070253044366837,
-0.02049923501908779,
-0.02870752289891243,
0.013848247937858105,
-0.005158121231943369,
0.06667111068964005,
0.004309722688049078,
0.014271067455410957,
-0.026116598397493362,
0.003199079306796193,
-0.04352780431509018,
-0.01379481516778469,
-0.01696341671049595,
-0.02475779317319393,
-0.02528988942503929,
0.06106654182076454,
0.012856127694249153,
-0.0005626679048873484,
-0.05139605700969696,
0.0006041149608790874,
-0.013765668496489525,
-0.021370887756347656,
-0.031184140592813492,
-0.04304081201553345,
-0.02407393418252468,
0.0008769367705099285,
-0.004134137649089098,
-0.030568396672606468,
-0.028711196035146713,
-0.01061974186450243,
-0.027220044285058975,
-0.006705912761390209,
-0.03863009437918663,
-0.007979902438819408,
-0.04034442827105522,
0.041268132627010345,
0.013614476658403873,
-0.0023509145248681307,
0.07458783686161041,
-0.0030935874674469233,
0.009394110180437565,
-0.004451987333595753,
-0.01975134387612343,
-0.008634614758193493,
-0.002974559087306261,
-0.038922108709812164,
0.0012604144867509604,
-0.04229467362165451,
0.036499008536338806,
0.006367669440805912,
-0.02572271227836609,
-0.05610654875636101,
-0.017212165519595146,
0.0678841769695282,
-0.05413421615958214,
0.018283981829881668,
0.10752947628498077,
-0.046126723289489746,
-0.0534357912838459,
0.01726086623966694,
0.025269504636526108,
0.054161813110113144,
0.004439331591129303,
-0.02652100846171379,
0.02323988266289234,
-0.058974623680114746,
0.009008635766804218,
-0.020846731960773468,
-0.06207210570573807,
0.0368194542825222,
0.00843859650194645,
-0.018231822177767754,
-0.05145657807588577,
-0.001155216246843338,
-0.04595781862735748,
-0.011856237426400185,
-0.0008663558401167393,
0.005135406740009785,
0.01961052604019642,
-0.001507792854681611,
0.014172467403113842,
0.00407016184180975,
0.008236726745963097,
0.024827543646097183,
0.007486442103981972,
-0.01929573155939579,
0.022009870037436485,
-0.04081333428621292,
0.01419142447412014,
0.01155927125364542,
-0.024715419858694077,
-0.03364400938153267,
0.0044618407264351845,
0.016319258138537407,
0.03811195492744446,
0.0058568683452904224,
-0.020702708512544632,
0.023893753066658974,
0.00920636672526598,
-0.024341583251953125,
0.014412423595786095,
-0.022980032488703728,
0.006160982884466648,
0.01138667669147253,
0.03596927598118782,
0.04544252157211304,
-0.0842086523771286,
0.0020574454683810472,
-0.023445086553692818,
-0.05758152902126312,
-0.05076732486486435,
-0.0006543408380821347,
-0.012437062337994576,
0.03545683994889259,
0.007044676225632429,
0.01925869844853878,
-0.011937002651393414,
0.03907693922519684,
-0.02968793362379074,
-0.03487824276089668,
-0.036572158336639404,
0.09452284872531891,
0.020774871110916138,
0.01812940090894699,
-0.032671988010406494,
-0.01594030298292637,
-0.04367462545633316,
-0.003375190543010831,
0.011199584230780602,
0.05494392290711403,
0.012008484452962875,
-0.03434418514370918,
-0.03176950290799141,
-0.05410849675536156,
0.022455641999840736,
-0.02768572047352791,
0.05473976954817772,
0.0669982060790062,
-0.016097666695713997,
0.0006984944920986891,
0.000196439417777583,
0.014727681875228882,
0.003756266785785556,
0.01987786963582039,
-0.029806485399603844,
0.022246213629841805,
-0.027615008875727654,
0.005418458022177219,
0.029646947979927063,
-0.0031428078655153513,
-0.06377925723791122,
-0.05658646672964096,
-0.0068380869925022125,
0.017800020053982735,
0.02185947261750698,
-0.0048402114771306515,
0.019689496606588364,
-0.05725543946027756,
-0.027566852048039436,
-0.021145854145288467,
0.015694867819547653,
-0.03651624545454979
] |
1
L'article 1464 M du code général des impôts (CGI) prévoit une exonération permanente de cotisation foncière des entreprises
(CFE), sur délibération de portée générale prise dans les conditions définies à l'article 1639 A bis du CGI par les
communes et leurs établissements publics de coopération intercommunale (EPCI) dotés d’une fiscalité propre, en faveur des établissements qui exercent, à titre principal, l’activité de vente au détail
de phonogrammes.
10
Cette exonération est réservée aux établissements relevant de petites ou
moyennes entreprises (PME) dont le capital est détenu, de manière continue, à 50 % au moins par des personnes physiques ou certaines entreprises détenues dans les mêmes conditions, et non liées à une
autre entreprise par un contrat prévu par l’article L. 330-3 du code de commerce (C. com.) (contrat de franchise).
20
Cette exonération est subordonnée 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.
30
Par ailleurs, un tableau résume l'ensemble des exonérations et abattements de
CFE sur ou sauf délibération au BOI-ANNX-000229.
40
Conformément aux dispositions du I de
l’article 1586 nonies du CGI, la valeur ajoutée des établissements exonérés de CFE en application de la délibération
d'une commune ou d'un EPCI est, à la demande de l'entreprise, exonérée de cotisation sur la valeur ajoutée des entreprises (CVAE) pour sa fraction taxée au profit de la commune ou de l'EPCI.
Par ailleurs, conformément aux dispositions du II de l’article 1586 nonies du CGI, lorsque des
établissements peuvent être exonérés de CFE par délibération d'une commune ou d'un EPCI, les départements, les régions et la collectivité territoriale de Corse peuvent, par une délibération prise dans
les conditions prévues au I de l'article 1639 A bis du CGI exonérer leur valeur ajoutée de CVAE pour sa fraction taxée à leur profit.
I. Champ d'application de l'exonération
A. Conditions d’exonération tenant à l’entreprise dont relève l’établissement exonéré
50
Pour bénéficier de l'exonération prévue à
l'article 1464 M du CGI, l'établissement doit, au cours de la période de référence retenue pour la détermination des bases
d’imposition et mentionnée à l'article 1467 A du CGI, relever d’une entreprise qui remplit cumulativement les conditions
tenant à sa taille, à la détention de son capital et à son indépendance (absence de lien avec une autre entreprise par un contrat de franchise).
60
L’établissement doit être exploité par une entreprise répondant simultanément,
au cours de la période de référence, aux conditions suivantes :
- être une PME au sens du droit communautaire (annexe I au
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, c’est-à-dire une entreprise employant moins de 250 personnes qui présente, soit un chiffre d’affaires
inférieur à 50 millions d’euros, soit un total de bilan inférieur à 43 millions d’euros ;
- son capital est détenu de manière continue à 50 % au moins :
- par des personnes physiques,
- ou par une PME au sens du droit communautaire, non liée à une autre
entreprise par un contrat de franchise, et dont le capital est détenu à hauteur de 50 % au moins par des personnes physiques ;
- ne pas être liée à une autre entreprise par un contrat prévu à
l’article L. 330-3 du C. com.
70
Un tableau récapitulant les conditions d'appréciation de ces critères est
disponible au BOI-ANNX-000258.
1. Condition tenant à la taille de l’entreprise
80
Pour bénéficier de l'exonération, l'établissement doit dépendre d’une
entreprise qui respecte simultanément les deux conditions suivantes :
- employer moins de 250 salariés ;
- réaliser un chiffre d’affaires inférieur à 50 millions d’euros, pour une
période de douze mois, ou disposer d’un total de bilan inférieur à 43 millions d’euros.
90
Il est précisé que :
- pour la condition relative à l’effectif, il n’y a pas lieu de corriger
l’effectif en fonction de la durée d’activité au cours de l’année de création ou en l'absence d'exercice de douze mois clos au cours de la période de référence ;
- le chiffre d'affaires à retenir, en l'absence d'exercice de douze mois clos
au cours de la période de référence, est déterminé en calculant prorata temporis les chiffres d’affaires des exercices couvrant cette même année ;
Exemple : Une entreprise clôt un exercice de
treize mois au 28 février N, puis l’exercice suivant au 28 février N+1. Pour une exonération au titre de l’année N+2, le chiffre d'affaires à retenir est égal aux 2/13èmes du chiffre d’affaires de
l’exercice clos en N, majorés des 10/12èmes de celui clos au 28 février N+1.
Cependant, pour l’exonération au titre des deux années suivant celle de la
création ou de la reprise de l’établissement, le chiffre d’affaires à retenir est celui réalisé entre la date de début d’activité dans l’établissement et le 31 décembre de la première année
d’activité, recalculé pour correspondre à une année pleine.
- le total de bilan à retenir, à défaut d’exercice clos au cours de la période
de référence, est celui figurant dans l’arrêté provisoire des comptes établi cette même année. Lorsque plusieurs exercices, aucun n’ayant une durée égale à douze mois, sont clos au cours de cette même
année, la condition relative au total du bilan doit être satisfaite au terme de chacun des exercices clos. Lorsqu’un seul exercice, quelle que soit sa durée, est clos au cours de cette même année, la
condition relative au total du bilan doit être satisfaite au terme de cet exercice.
2. Condition tenant à la composition du capital de l’entreprise
a. Participations retenues
100
Le capital de l’entreprise prétendant à l’exonération de CFE prévue par
l’article 1464 M du CGI doit être détenu de manière continue, directement ou indirectement, à 50 % au moins :
- par des personnes physiques ;
- ou par une société satisfaisant aux mêmes critères d’effectif et de chiffre
d’affaires ou de total de bilan que ceux imposés à l’entreprise prétendant à l’exonération, non liée à une autre entreprise par un contrat de franchise et dont le capital est détenu pour 50 % au moins
par des personnes physiques.
b. Appréciation du seuil de 50 %
110
Le seuil de 50 % peut être atteint par une ou plusieurs personnes physiques,
par une ou plusieurs sociétés remplissant les conditions mentionnées au I-A-2-a § 100 ou encore par une combinaison des détentions de ces différentes personnes ou sociétés.
Il doit être respecté tant en ce qui concerne les droits de vote que les
droits aux bénéfices.
120
Pour les sociétés qui sont volontairement dénuées de capital social en
l'absence d'obligation légale relative à un capital minimum, cette condition s'apprécie au regard des droits de vote et des droits aux bénéfices, tels qu'ils ont été précisés dans les statuts ou par
les conventions ayant date certaine à la clôture de l'exercice et modifiant le cas échéant, la répartition statutaire des droits de vote ou des droits aux bénéfices.
Il est précisé que pour l'appréciation de cette condition, les associations ne
sont pas assimilées à des personnes physiques.
c. Notion de détention continue du capital
130
La condition tenant à la composition du capital de l’entreprise doit être
remplie tout au long de la période de référence retenue pour l’année au titre de laquelle l’établissement souhaite bénéficier de l’exonération.
3. Condition tenant à l'indépendance de l’entreprise
140
Pour bénéficier de l’exonération prévue par
l’article 1464 M du CGI, l’entreprise ne doit pas être liée à une autre entreprise par un contrat prévu par
l’article L. 330-3 du C. com. Ne sont donc susceptibles d’être exonérés que les disquaires indépendants, et non pas les disquaires liés à une autre entreprise par un
contrat de franchise. Toutefois, il n’est pas tenu compte des contrats de franchise se rapportant aux activités autres que celles de vente de phonogrammes.
150
Pour des précisions sur la notion de contrat de franchise et les obligations
du franchiseurs, il convient de se reporter au I-A-3 § 110 du BOI-IF-CFE-10-30-30-40.
160
La condition d’indépendance de l’entreprise dont relève l’établissement doit
être remplie tout au long de la période de référence retenue pour l’année au titre de laquelle l’exonération est sollicitée.
B. Condition d’exonération tenant à l’établissement
170
L’exonération prévue par
l’article 1464 M du CGI concerne les établissements qui exercent, à titre principal, l’activité de vente au détail de
phonogrammes.
180
L’activité de vente au détail de phonogrammes correspond à la vente à des
consommateurs finaux, généralement des particuliers, de musiques enregistrées sur des supports physiques, tels que le compact disque, le vinyle ou la cassette audio. La vente de vidéogrammes musicaux
est également admise.
En revanche, n'entre pas dans le champ d’application de l’exonération
l’activité de vente de musiques sur support numérique.
190
L’exercice à titre principal de l’activité de vente de phonogramme au détail
est caractérisé dès lors que cette activité est celle qui a procuré le plus de recettes au cours de la période de référence.
Exemple : Un disquaire indépendant vend des vinyles et des cassettes audio mais
également d’autres produits tels que notamment des livres, des revues, des platines, des vêtements et des produits dérivés. Si les recettes issues de la vente de vinyles et de cassettes représentent
plus de 50 % de l'ensemble des recettes de l'établissement, l'activité de vente de phonogramme au détail est considérée comme exercée à titre principal.
200
L’exonération s’applique à l’ensemble des activités de l’établissement, et non
pas à la seule activité de vente de phonogrammes, dès lors que cet établissement remplit toutes les conditions requises.
II. Modalités d'application de l'exonération
A. Application du règlement de minimis
210
Les allègements d’impôts dont sont susceptibles de bénéficier les entreprises
au titre d’établissements exonérés en application de l’article 1464 M du CGI sont subordonnés 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.
En outre, conformément à l’article 3 dudit règlement, le montant total des
aides de minimis octroyées par l’État, les collectivités territoriales ou des organismes qui leurs sont liés (établissements publics par exemple) ne peut excéder 200 000 euros sur une période de trois
exercices fiscaux.
B. Bases exonérées
220
L’exonération porte sur la totalité des bases d’imposition à la CFE déclarées
dans les délais légaux par l’établissement éligible à l’exonération et pour la part revenant à chaque commune ou EPCI ayant délibéré.
230
Pour être exonérées, les entreprises qui remplissent les conditions de
l’article 1464 M du CGI doivent déposer une déclaration régulière dans les délais légaux prévus à
l’article 1477 du CGI (III § 290 à 310).
240
Les bases qui n’ont pas fait l’objet d’une telle déclaration sont donc exclues
de l’exonération. Cette exclusion porte, pour les années concernées :
- sur les bases déclarées hors délai par le redevable de l'imposition ;
- sur les bases correspondant aux impositions établies par l'administration en
cas d'absence ou de retard de déclaration ;
- sur les rectifications effectuées par l'administration dans le cadre d'un
contrôle sur pièces ou d'une vérification sur place, quelle que soit la procédure de rectification suivie.
250
Le non-respect de la déclaration de ses bases au titre d’une année ne fait pas
obstacle au bénéfice du régime de faveur au titre des années suivantes.
260
Les bases exonérées s’entendent après application de toute réduction ou
abattement, notamment :
- de la réduction pour création d'établissement
(CGI, art. 1478, II) ;
- de la réduction de 25 % des bases
(CGI, art. 1472 A ter).
270
L’exonération ne s’applique qu’à la CFE proprement dite et à la taxe spéciale
d'équipement. Elle ne concerne ni la taxe pour frais de chambres de commerce et d’industrie, ni la taxe pour frais de chambres des métiers et de l'artisanat.
280
En cas de changement d’exploitant au bénéfice d’une entreprise remplissant les
conditions pour bénéficier de l’exonération de CFE prévue par l’article 1464 M du CGI, l’établissement est éligible à cette même exonération à compter du 1er janvier de l’année suivant
celle de la reprise d’établissement, lorsque toutes les conditions requises sont par ailleurs remplies. Si le changement a lieu un 1er janvier, l’exonération court à compter de cette date.
III. Obligations déclaratives
290
Pour bénéficier de l'exonération, les contribuables adressent une demande,
dans les délais fixés à l'article 1477 du CGI, pour chaque établissement exonéré, au service des impôts des entreprises (SIE)
dont relève l'établissement.
300
Les entreprises qui entendent bénéficier de l'exonération doivent le préciser
l'année précédant celle où l'exonération doit s'appliquer :
- en cas de création d'établissement ou de changement d'exploitant sur
l'imprimé n° 1447-C-SD (CERFA n° 14187) ;
- dans les autres cas, notamment pour les disquaires indépendants déjà
existants, sur l'imprimé n° 1447-M-SD (CERFA n° 14031) afférent à la
première année à compter de laquelle l'exonération est sollicitée.
Les contribuables mentionnent dans ces imprimés les bases susceptibles d'être
exonérées.
Les imprimés sont accessibles sur le site
www.impots.gouv.fr.
310
À défaut de souscription de la déclaration dans les délais fixés à l'article
1477 du CGI, l'exonération n'est pas accordée au titre de l'année concernée. Toutefois, le non-respect des obligations déclaratives au titre d’une année ne fait pas obstacle au bénéfice du régime de
faveur au titre des années suivantes.
Exemple : Sous réserve qu’une collectivité ait pris une
délibération, une entreprise créée en N ne peut pas bénéficier de l’exonération pour la CFE établie au titre de N+1 si la demande d'exonération n'est pas parvenue au SIE dont dépend l’établissement
avant le 1er janvier N+1. Cependant, elle pourra bénéficier de l’exonération en N+2 à condition que la demande d’exonération ait été adressée au SIE dont dépend l’établissement au plus tard
le 2ème jour ouvré qui suit le 1er mai.
IV. Perte du droit à exonération
320
L'exonération cesse de s'appliquer à compter du 1er janvier de
l’année au titre de laquelle les conditions pour en bénéficier ne sont plus remplies.
En revanche, l'exonération des années antérieures n'est pas remise en cause.
Par ailleurs, sous réserve que les conditions d’exonération soient
ultérieurement satisfaites au cours de la période de référence définie à l’article 1467 A du CGI, l’exonération prévue à
l’article 1464 M du CGI peut de nouveau s’appliquer.
330
Les entreprises qui cessent de remplir, en cours de période d'exonération, les
conditions requises pour bénéficier de celle-ci ou qui souhaitent renoncer à l'exonération doivent l'indiquer dans le délai prévu pour le dépôt de la déclaration n°
1447-M-SD (CERFA n° 14031), disponible sur le site
www.impots.gouv.fr, au SIE dont dépend l'établissement.
V. Entrée en vigueur
340
Ces dispositions s'appliquent à compter des impositions établies au titre de 2017, sous
réserve que la commune ou l'EPCI doté d'une fiscalité propre ait pris une délibération dans les conditions prévues à
l'article 1639 A bis du CGI, c’est-à-dire avant le 1er octobre de l’année précédant celle au titre de
laquelle l'imposition est établie.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-CFE-10-30-30-60
|
https://bofip.impots.gouv.fr/bofip/10887-PGP.html/identifiant=BOI-IF-CFE-10-30-30-60-20190717
|
2019-07-17 00:00:00
|
24ec911de4c6071e390b046fe5a313d2741e2b328c85e06401eef19bf3934ea9
|
[
-0.034869562834501266,
0.06666901707649231,
-0.037420742213726044,
0.02009008638560772,
0.07045130431652069,
-0.03195622190833092,
-0.013966106809675694,
0.011670979671180248,
0.05221370607614517,
-0.05257304757833481,
0.021980812773108482,
0.026135504245758057,
-0.006058591417968273,
0.058434318751096725,
-0.05687215179204941,
0.047961242496967316,
0.05832573398947716,
0.05471155792474747,
0.017048854380846024,
-0.006207492668181658,
0.056596800684928894,
0.030859608203172684,
0.00047866522800177336,
0.060080066323280334,
0.007604888174682856,
0.05784603953361511,
0.04609993100166321,
-0.09204661101102829,
-0.030393825843930244,
0.033801477402448654,
-0.03650928661227226,
-0.09914309531450272,
-0.018636589869856834,
0.053861960768699646,
0.014229441061615944,
-0.04040602594614029,
-0.021340208128094673,
0.005782675929367542,
0.0015777028165757656,
-0.01396730076521635,
0.0012992271222174168,
0.026250066235661507,
-0.002446254249662161,
0.05997918173670769,
-0.003831205889582634,
0.02160215564072132,
-0.027706731110811234,
0.07292861491441727,
-0.024372989311814308,
0.08908151090145111,
0.01744198426604271,
-0.01596810109913349,
0.056078098714351654,
0.026827245950698853,
0.058224234730005264,
0.048078227788209915,
-0.028686339035630226,
-0.04037482291460037,
0.09989903122186661,
-0.016363931819796562,
-0.028731437399983406,
-0.0015871559735387564,
0.030317479744553566,
0.003347204066812992,
-0.008524412289261818,
-0.018104417249560356,
0.0018753893673419952,
-0.06982750445604324,
0.12720178067684174,
-0.025442378595471382,
-0.010987486690282822,
0.048944633454084396,
0.01265177596360445,
0.05404902622103691,
-0.0000462104071630165,
0.0849718451499939,
0.007352001033723354,
0.04020339623093605,
0.030830025672912598,
0.011818913742899895,
-0.06900641322135925,
-0.005348581820726395,
0.01899038814008236,
0.010759830474853516,
-0.03257867693901062,
-0.0047313375398516655,
0.08452168852090836,
-0.01844346895813942,
-0.03996405377984047,
0.0632074773311615,
0.008472418412566185,
0.07688967138528824,
-0.04476860910654068,
-0.008658675476908684,
0.04484587535262108,
-0.011686491779983044,
-0.03357314318418503,
-0.027323894202709198,
0.07734508067369461,
0.02775191143155098,
-0.0028086453676223755,
-0.00819475669413805,
0.0713232085108757,
-0.021886048838496208,
-0.04721271991729736,
-0.012861672788858414,
-0.025259455665946007,
-0.05062490329146385,
-0.0007786773494444788,
-0.03451690450310707,
-0.07360603660345078,
-0.026327431201934814,
-0.002093507209792733,
-0.03161577507853508,
0.021053988486528397,
0.06792382895946503,
0.03406674414873123,
0.003815218573436141,
-0.014949530363082886,
0.08411058038473129,
-0.03330451622605324,
-0.08504881709814072,
-0.029476532712578773,
0.027424871921539307,
-0.08832916617393494,
-0.02749643474817276,
-0.0018343275878578424,
0.0036231798585504293,
-0.053976573050022125,
-0.016977734863758087,
-0.00917312502861023,
-0.0060685016214847565,
0.006054938305169344,
-0.014113682322204113,
-0.03770868480205536,
-0.02122778631746769,
-0.0038937050849199295,
0.11217289417982101,
0.0026003611274063587,
0.03900715708732605,
-0.09072479605674744,
-0.018276795744895935,
-0.01750028133392334,
0.01816013641655445,
-0.010299446061253548,
0.028461122885346413,
0.005347421858459711,
-0.10002437233924866,
0.007653075270354748,
-0.037363000214099884,
0.000035875367757398635,
0.04627556726336479,
0.032233402132987976,
0.01639779470860958,
0.02832634188234806,
-0.03574025258421898,
-0.03869098797440529,
0.024324165657162666,
-0.020136993378400803,
-0.0302618108689785,
0.024099163711071014,
0.09966117143630981,
0.0040237922221422195,
0.024062208831310272,
-0.04475821554660797,
-0.0614243820309639,
0.02904423512518406,
0.041426196694374084,
0.036189399659633636,
-0.0038944974076002836,
-0.008254003711044788,
0.06133551523089409,
0.028212854638695717,
-0.010845562443137169,
-0.0033187319058924913,
-0.034123070538043976,
-0.005514778196811676,
0.04417049139738083,
-0.061835575848817825,
0.032429587095975876,
0.008294837549328804,
-0.05760932341217995,
0.017145443707704544,
0.004838007967919111,
0.0021379878744482994,
-0.010114829055964947,
-0.03090035356581211,
-0.024694697931408882,
0.014070745557546616,
-0.0056546395644545555,
-0.023415865376591682,
-0.020025402307510376,
-0.051419951021671295,
0.011609742417931557,
-0.006415765732526779,
-0.07179684937000275,
0.015680842101573944,
0.05486780032515526,
0.062487050890922546,
0.0047835190780460835,
-0.018652888014912605,
0.013887157663702965,
-0.03658084198832512,
0.020773595198988914,
-0.03983383998274803,
-0.031947921961545944,
0.007672436069697142,
-0.018141670152544975,
0.012741079553961754,
-0.03592807799577713,
0.014130035415291786,
-0.004479905124753714,
-0.016871511936187744,
0.08397045731544495,
-0.03323199972510338,
-0.012422274798154831,
0.010408672504127026,
0.004570238292217255,
0.01803293637931347,
-0.0025552213191986084,
-0.01883959397673607,
0.0016350727528333664,
-0.0902387797832489,
-0.025783026590943336,
0.012466123327612877,
-0.0032652178779244423,
-0.056988928467035294,
0.019442401826381683,
0.016276104375720024,
-0.043392326682806015,
0.05078050121665001,
0.04185263440012932,
0.0336749441921711,
0.03774917870759964,
0.011273425072431564,
-0.030603311955928802,
-0.03598504140973091,
0.04146237298846245,
-0.05065043270587921,
0.043389443308115005,
0.010690477676689625,
-0.0044412859715521336,
0.028421662747859955,
-0.03457806259393692,
0.040275562554597855,
0.00013744068564847112,
-0.02415657974779606,
0.021439215168356895,
0.038356855511665344,
0.07519461959600449,
-0.03203047811985016,
0.04931461438536644,
-0.04069952294230461,
-0.0005535747623071074,
-0.007776505779474974,
-0.019678128883242607,
0.051383547484874725,
0.04110982269048691,
0.028382789343595505,
0.0013010227121412754,
-0.04375180974602699,
-0.021424779668450356,
0.014795312657952309,
-0.050278306007385254,
0.015957292169332504,
-0.08945303410291672,
0.01772475056350231,
0.07669235020875931,
-0.009541447274386883,
0.021000245586037636,
-0.00751197524368763,
0.04590801149606705,
-0.00972957257181406,
0.022983014583587646,
-0.0372501015663147,
-0.019534239545464516,
-0.06023653969168663,
-0.04877755790948868,
0.02727075293660164,
0.015636667609214783,
-0.028470532968640327,
0.015009410679340363,
0.001630126149393618,
-0.01285118330270052,
-0.019093437120318413,
-0.04363005608320236,
0.035218559205532074,
-0.011134342290461063,
-0.0018651200225576758,
0.025022238492965698,
0.026082785800099373,
0.013453494757413864,
-0.015315921045839787,
0.05796762555837631,
0.027544846758246422,
-0.012204154394567013,
-0.057070568203926086,
0.03254295885562897,
0.054494116455316544,
-0.007737000472843647,
0.01949128322303295,
0.0007950972067192197,
0.004620155785232782,
-0.011664796620607376,
0.030521176755428314,
-0.0351075753569603,
-0.01945677399635315,
-0.10559605807065964,
-0.04933943599462509,
0.03403405100107193,
-0.05485149845480919,
-0.03582824394106865,
-0.005091410130262375,
-0.019997403025627136,
0.05915990099310875,
0.007517488673329353,
-0.0322352834045887,
0.038311105221509933,
-0.0356157161295414,
0.025308532640337944,
-0.009116759523749352,
0.06382852047681808,
-0.019580524414777756,
0.034081604331731796,
0.04390957951545715,
-0.007073353976011276,
-0.028604313731193542,
0.009455041959881783,
-0.047078028321266174,
-0.015659011900424957,
0.006922458298504353,
0.03803284838795662,
0.03459722176194191,
-0.03524420037865639,
0.0046342043206095695,
-0.01125065516680479,
-0.019320175051689148,
0.007533750496804714,
0.0432828888297081,
0.035055775195360184,
0.029416274279356003,
-0.006192998960614204,
-0.038062505424022675,
0.04281282797455788,
0.051382653415203094,
-0.015754230320453644,
0.006188189145177603,
0.0411670096218586,
0.026271644979715347,
-0.019520819187164307,
0.009446611627936363,
0.032649315893650055,
0.05668868497014046,
0.04835410416126251,
0.04873040318489075,
-0.027083296328783035,
-0.021793251857161522,
-0.011972577311098576,
-0.017267391085624695,
0.04490979015827179,
0.032427046447992325,
0.04102792963385582,
0.046305179595947266,
0.03718603402376175,
0.016101887449622154,
0.028793787583708763,
-0.011167817749083042,
0.04029562696814537,
-0.018043650314211845,
0.016233477741479874,
-0.03510507568717003,
0.03323404863476753,
0.017668835818767548,
0.023745469748973846,
-0.057950615882873535,
0.05713827908039093,
0.01563817821443081,
0.00984218716621399,
-0.016089173033833504,
0.005913718603551388,
0.005583373364061117,
-0.03505962714552879,
0.05115180462598801,
0.000295592617476359,
0.024123765528202057,
0.04608219861984253,
0.02646538056433201,
-0.0837186649441719,
-0.00401668855920434,
0.021421045064926147,
-0.039604414254426956,
-0.02446683496236801,
0.009222078137099743,
0.0021628085523843765,
-0.014645049348473549,
-0.020083177834749222,
0.02628985419869423,
-0.009757730178534985,
0.01307500246912241,
-0.00814523734152317,
0.019293619319796562,
-0.012243537232279778,
-0.0017246267525479198,
-0.066375732421875,
0.027997219935059547,
0.01623472571372986,
-0.0009516602149233222,
-0.029727621003985405,
-0.014893541112542152,
0.021996034309267998,
0.02228889800608158,
-0.023577997460961342,
-0.01646854542195797,
-0.04004155844449997,
0.03750716894865036,
0.017880119383335114,
0.0310441255569458,
0.0666368305683136,
0.1362195611000061,
-0.006153059657663107,
0.030889293178915977,
0.054402437061071396,
0.006338516715914011,
-0.09320880472660065,
-0.030431348830461502,
0.015358945354819298,
0.03667760267853737,
0.0688067078590393,
-0.05574111267924309,
0.06234383210539818,
-0.028817780315876007,
0.007478337734937668,
-0.07621327042579651,
-0.03943037614226341,
-0.04564955085515976,
-0.029907146468758583,
-0.017242472618818283,
-0.028676504269242287,
0.009327908977866173,
0.014038681983947754,
0.02072269655764103,
-0.002439424628391862,
0.026551980525255203,
-0.06860852986574173,
0.008584287948906422,
0.021919934079051018,
0.010526774451136589,
-0.004143998026847839,
0.01143362745642662,
0.017141025513410568,
-0.047407831996679306,
0.04744548350572586,
-0.06801039725542068,
-0.006553258281201124,
-0.0064389570616185665,
0.033922091126441956,
-0.03443041816353798,
-0.007662713993340731,
-0.011655762791633606,
0.03338190168142319,
0.0008923967834562063,
-0.03145962953567505,
-0.02193393185734749,
-0.005147911142557859,
0.03425878286361694,
-0.014581112191081047,
-0.0008616798440925777,
0.03152066096663475,
-0.014142274856567383,
0.05465712025761604,
-0.004645966459065676,
0.00245128502137959,
0.015166259370744228,
0.0009436866967007518,
0.002057500183582306,
0.0566389337182045,
-0.013763416558504105,
0.04597412794828415,
-0.02494153007864952,
0.03075225092470646,
0.0022015986032783985,
0.019624648615717888,
-0.04833080247044563,
-0.0042122732847929,
-0.013162177056074142,
0.011835074983537197,
-0.007491308730095625,
-0.09704846888780594,
-0.02019062265753746,
0.02988448366522789,
0.036690521985292435,
-0.022041313350200653,
0.025593150407075882,
-0.026290126144886017,
0.017767472192645073,
0.0853259265422821,
-0.045844390988349915,
-0.03143872693181038,
-0.006091434974223375,
-0.02454294078052044,
-0.028518537059426308,
-0.037492554634809494,
0.029783010482788086,
0.010557386092841625,
0.031150607392191887,
-0.0162517037242651,
0.07844490557909012,
-0.03923393413424492,
0.020039258524775505,
-0.008492942899465561,
-0.03154096007347107,
0.010511986911296844,
-0.00494544580578804,
-0.028177695348858833,
0.015035156160593033,
0.042928487062454224,
-0.06352965533733368,
0.07159607112407684,
0.007054949179291725,
-0.0030108802020549774,
0.020832674577832222,
0.03624021261930466,
-0.02122941054403782,
0.00793476589024067,
0.07778847962617874,
-0.015001595951616764,
0.03647734597325325,
0.012023858726024628,
0.005771402735263109,
-0.014871242456138134,
0.0361487939953804,
0.012761136516928673,
0.046374402940273285,
0.024542471393942833,
0.013614028692245483,
0.019969822838902473,
0.049904365092515945,
0.019039709120988846,
0.028039557859301567,
-0.012350625358521938,
0.02719336375594139,
0.01138270739465952,
0.030610917136073112,
-0.025518571957945824,
0.06748591363430023,
0.0010083707747980952,
0.04996946081519127,
-0.005925052333623171,
-0.014746121130883694,
-0.010540468618273735,
0.02289481833577156,
-0.04505413770675659,
0.0495966412127018,
-0.04992419481277466,
-0.014306321740150452,
-0.020388005301356316,
0.06156439334154129,
0.00742266746237874,
-0.03614850714802742,
-0.019612446427345276,
-0.025212837383151054,
-0.014510017819702625,
0.016295360401272774,
0.003927180077880621,
0.02038911171257496,
-0.05855431407690048,
0.010329199023544788,
0.014098146930336952,
0.01974756084382534,
0.018050402402877808,
-0.03689400479197502,
-0.0366499125957489,
0.011004098691046238,
-0.06272247433662415,
-0.01656847633421421,
0.031504787504673004,
-0.022109482437372208,
-0.03071504645049572,
-0.03244882822036743,
0.012496140785515308,
-0.024005649611353874,
-0.0044710938818752766,
0.009487295523285866,
0.03483814001083374,
-0.017024576663970947,
0.009336500428617,
-0.05886995047330856,
0.04649807885289192,
-0.018293732777237892,
-0.0025088167749345303,
-0.005663363263010979,
0.010353528894484043,
-0.0025949988048523664,
-0.012398849241435528,
0.06310223788022995,
0.041428908705711365,
-0.018863512203097343,
-0.015494224615395069,
-0.004333795513957739,
0.002417486160993576,
-0.02054023928940296,
-0.025143509730696678,
0.03500816226005554,
-0.04192781820893288,
-0.01651574671268463,
0.028806786984205246,
0.044156868010759354,
-0.08859473466873169,
-0.03708118945360184,
0.031004173681139946,
0.014446801505982876,
0.026592876762151718,
0.005255487281829119,
0.010069755837321281,
-0.010470074601471424,
0.0036248599644750357,
-0.022592458873987198,
-0.005016425624489784,
0.039256516844034195,
-0.025397231802344322,
-0.04444658011198044,
0.003534951712936163,
0.04480556771159172,
0.01830648072063923,
-0.011605500243604183,
0.023322032764554024,
-0.03704710304737091,
-0.027332719415426254,
-0.0038217687979340553,
-0.03176962956786156,
0.007083149626851082,
-0.03967531770467758,
0.007006988860666752,
-0.01643025502562523,
0.001756882295012474,
-0.018370045349001884,
-0.020798368379473686,
-0.007355442736297846,
-0.051130350679159164,
-0.07899672538042068,
-0.03705408051609993,
0.02898966148495674,
0.034419938921928406,
0.006045361049473286,
0.017784036695957184,
-0.009710097685456276,
0.0036878010723739862,
0.0518413744866848,
-0.004464223049581051,
-0.004112833179533482,
0.015560045838356018,
-0.005174425896257162,
0.009100059047341347,
-0.042840708047151566,
0.02958236262202263,
-0.02924937568604946,
-0.03426242247223854,
-0.023024531081318855,
-0.024693172425031662,
0.04567904397845268,
-0.05348758026957512,
-0.037850771099328995,
0.052412282675504684,
-0.028219468891620636,
-0.050860583782196045,
0.016536705195903778,
0.03345828130841255,
0.020610755309462547,
-0.0007994584157131612,
-0.00455561513081193,
0.03555211424827576,
-0.014705602079629898,
-0.03365901857614517,
-0.04125035181641579,
0.01955369859933853,
-0.02247087098658085,
-0.020624637603759766,
-0.06431606411933899,
-0.04793607071042061,
-0.04298926517367363,
0.013578708283603191,
-0.023889319971203804,
-0.03476211428642273,
0.02712083049118519,
-0.013473768718540668,
-0.024681171402335167,
0.004706519190222025,
0.0058350469917058945,
-0.011173038743436337,
0.02330518513917923,
-0.0010233051143586636,
-0.034364040940999985,
-0.036633532494306564,
0.029628252610564232,
-0.0012738262303173542,
-0.0004065457032993436,
-0.0064167906530201435,
0.007929420098662376,
0.046216364949941635,
-0.0228740144520998,
0.04567701369524002,
-0.005601809360086918,
-0.043782055377960205,
-0.02182069420814514,
-0.07468869537115097,
-0.012703273445367813,
0.021024996414780617,
-0.019607122987508774,
0.03851329907774925,
0.0007278330740518868,
0.0675811618566513,
0.03409573435783386,
-0.06123186647891998,
0.06321382522583008,
-0.017755065113306046,
-0.03750038146972656,
-0.03411354869604111,
0.059872355312108994,
0.006808210164308548,
0.017426589503884315,
0.03255379572510719,
-0.014294309541583061,
0.006230884697288275,
0.009301130659878254,
-0.04537765681743622,
-0.01191057451069355,
-0.052693698555231094,
0.07966871559619904,
0.01351158507168293,
-0.02103750966489315,
0.04639767110347748,
0.016040638089179993,
-0.06797061860561371,
0.005340210162103176,
0.01388125866651535,
0.01704810932278633,
-0.02470027282834053,
-0.015178453177213669,
-0.03283435106277466,
0.0006499973824247718,
0.007557194214314222,
-0.02863818220794201,
-0.0068157450295984745,
0.007069948595017195,
-0.09380079805850983,
0.062818244099617,
0.05343625694513321,
0.01961337961256504,
0.01777772419154644,
-0.0010528764687478542,
-0.04316343367099762,
0.018091335892677307,
-0.007173224352300167,
-0.02074403315782547,
-0.013194896280765533,
-0.004383290186524391,
-0.020028142258524895,
-0.03573943302035332,
0.04533207789063454,
0.011526919901371002,
0.0011526662856340408,
-0.024807482957839966,
-0.00908690132200718,
0.017912914976477623,
-0.030201086774468422,
-0.06716553121805191,
0.00017469977319706231,
-0.0018707562703639269
] |
1
L’article
1590 du code général des impôts (CGI) assujettit, depuis le 1er janvier 2018, les titulaires de permis exclusif de recherches d’hydrocarbures liquides ou gazeux à une taxe annuelle et
proportionnelle à la surface de ces permis.
I. Redevable
10
Le I de
l'article 1590 du CGI prévoit que la taxe est acquittée par le titulaire du permis exclusif de recherches d'hydrocarbures
liquides ou gazeux.
20
Les permis exclusifs de recherches d'hydrocarbures liquides ou gazeux
s’entendent de ceux régis par les articles L. 122-1 et suivants du code minier portant sur les substances minérales ou
fossiles mentionnées au 1° de l’article L. 111-1 du code minier.
30
La taxe sur l'exploration d'hydrocarbures s'applique dans les départements
d'outre-mer de la même manière qu’en métropole. Elle n’est pas applicable sur le plateau continental ni dans la zone économique exclusive
(CGI, art. 1635 quinquies).
II. Établissement de la taxe
A. Annualité
40
La taxe est due pour l'année entière à raison des permis existant au
1er janvier (CGI, art. 1590, V).
La mutation, le cas échéant, du permis exclusif de recherches d'hydrocarbures
liquides ou gazeux en cours d'année est ainsi sans incidence sur la détermination du redevable et du montant de la taxe prévue à l'article 1590 du CGI.
B. Assiette
50
La taxe est assise sur la surface au kilomètre carré de chaque permis exclusif
de recherches d'hydrocarbures liquides ou gazeux.
En pratique, cette surface correspond à la superficie définie dans les
décisions d'octroi ou de prolongation de ces permis exclusifs de recherches, dits « permis H ».
C. Tarif
60
Le barème de la taxe est fixé au troisième alinéa du I de
l'article 1590 du CGI selon la période de validité du permis exclusif de recherches prévue à
l'article L. 142-1 du code minier ou à l'article L.
142-2 du code minier et selon les tarifs au kilomètre carré suivants :
- 5 € par kilomètre carré et par an, pour la première période de validité ;
- 10 € par kilomètre carré et par an, à compter de sa première prolongation ;
- 30 € par kilomètre carré et par an, à compter de sa seconde prolongation.
D. Obligations déclaratives
70
En application des dispositions du II de
l'article 1590 du CGI, la taxe est déclarée et liquidée :
- pour les redevables de la taxe sur la valeur ajoutée, sur l'annexe n°
3310-A-SD (CERFA n° 10960) à la déclaration mentionnée au 1 de
l'article 287 du CGI déposée au titre du mois de mars ou du premier trimestre de l'année au titre de laquelle la taxe est due ;
- pour les redevables de la taxe sur la valeur ajoutée soumis au régime
simplifié d'imposition prévu à l'article 302 septies A du CGI, sur la déclaration annuelle n°
3517-S-SD (CERFA n° 11417) mentionnée au 3 de l'article 287 du CGI déposée au titre de
l'exercice au cours duquel la taxe est due ;
- pour les personnes non redevables de la taxe sur la valeur ajoutée, sur
l'annexe n° 3310-A-SD (CERFA n° 10960) à la déclaration mentionnée au 1 de l'article 287 du CGI déposée auprès du service chargé du recouvrement dont relève leur siège ou principal
établissement au plus tard le 25 avril de l'année au cours de laquelle la taxe est due.
Les imprimés n° 3310-A-SD et n° 3517-S-SD
sont disponibles en ligne sur le site www.impots.gouv.fr.
80
La taxe est acquittée lors du dépôt de la déclaration.
90
Par mesure de simplification, les droits sont déclarés par département ou
collectivité territoriale, en tenant compte, le cas échéant, des différents permis et de la ventilation de leurs surfaces lorsque leurs périmètres s’étendent sur le territoire de plusieurs
collectivités.
E. Bénéficiaires
100
Aux termes du II de
l'article 1590 du CGI, le produit de la taxe est perçu au profit des départements, de la collectivité territoriale de Guyane
ou de la collectivité territoriale de Martinique, lorsque le périmètre du permis exclusif de recherches d'hydrocarbures est compris sur leur territoire. Si ce périmètre s'étend sur le territoire de
plusieurs de ces collectivités, la part revenant à chacune est fixée au prorata de la surface du permis comprise sur le territoire de chacun des bénéficiaires.
III. Contrôle, recouvrement et contentieux de la taxe
110
La taxe sur l'exploration d'hydrocarbures est recouvrée et contrôlée selon les
procédures et sous les mêmes sanctions, garanties et privilèges que les taxes sur le chiffre d'affaires (CGI, art. 1590, IV).
120
Les réclamations sont présentées, instruites et jugées selon les règles
applicables à ces mêmes taxes.
130
Les frais d'assiette et de recouvrement, de dégrèvement et de non-valeurs
perçus au profit de l’État ne sont pas applicables à la taxe sur l'exploration d'hydrocarbures, en application de l'article 1641
du CGI et de l'article 1647 du CGI.
|
Bulletin officiel des finances publiques - impôts
|
BOI-TFP-TEH
|
https://bofip.impots.gouv.fr/bofip/11219-PGP.html/identifiant=BOI-TFP-TEH-20180404
|
2018-04-04 00:00:00
|
c63c3d9cd4628f3f867392b674651b57ef820e629852cbe048d12fabb6d35584
|
[
-0.025521520525217056,
-0.02474796213209629,
0.019308539107441902,
0.04516895115375519,
0.033911507576704025,
-0.0501897893846035,
0.022137053310871124,
0.06960766017436981,
-0.05558916926383972,
-0.0556512251496315,
0.07101009786128998,
0.021594660356640816,
-0.020673643797636032,
0.0007171958568505943,
-0.07769627869129181,
0.09637738019227982,
0.08440689742565155,
0.1076326072216034,
0.043104056268930435,
-0.0009975435677915812,
0.06071150302886963,
0.09043668955564499,
-0.03744177147746086,
-0.000002991521569128963,
-0.0062309796921908855,
0.09382838755846024,
0.011800756677985191,
-0.0617087185382843,
0.005970815196633339,
0.02894597500562668,
-0.060788437724113464,
-0.021872634068131447,
-0.04710034653544426,
0.020173167809844017,
-0.0052815089002251625,
-0.08431501686573029,
-0.02198183909058571,
-0.0015632857102900743,
0.005424466449767351,
-0.026511628180742264,
0.04240389168262482,
0.018429141491651535,
0.008776359260082245,
0.0787639245390892,
0.01219409890472889,
0.027636133134365082,
-0.07521919906139374,
0.07482554763555527,
-0.006510750390589237,
0.05992015451192856,
0.012950493954122066,
0.05365919694304466,
0.005397360771894455,
0.025171514600515366,
-0.010443223640322685,
0.07033352553844452,
-0.09932170063257217,
-0.016266392543911934,
0.01405349187552929,
-0.02916558086872101,
0.025818606838583946,
-0.002002698602154851,
-0.02434508129954338,
-0.061945803463459015,
-0.045698560774326324,
-0.04242989793419838,
0.001465140376240015,
-0.029256761074066162,
0.12629534304141998,
0.016201501712203026,
-0.005601093173027039,
0.030797326937317848,
-0.03374117240309715,
0.009640579111874104,
0.05421261489391327,
0.05518411099910736,
-0.032946035265922546,
-0.04257015511393547,
0.020710960030555725,
-0.005134666804224253,
-0.02451489493250847,
-0.05371607467532158,
0.0011833192547783256,
0.01904892735183239,
-0.01824806071817875,
-0.03694772347807884,
-0.03529203683137894,
-0.03647330030798912,
0.0018050678772851825,
-0.002883178647607565,
-0.0011922408593818545,
0.07891011983156204,
-0.038937054574489594,
0.01402799692004919,
0.04530084878206253,
-0.026182131841778755,
-0.009962341748178005,
-0.08059366047382355,
0.06417515128850937,
0.04126572608947754,
-0.02645186521112919,
0.03446125611662865,
0.05194438621401787,
0.010065964423120022,
-0.05251861363649368,
-0.02868974767625332,
0.0027793182525783777,
-0.024976948276162148,
-0.059102434664964676,
0.05650702863931656,
-0.019293153658509254,
0.009633142501115799,
-0.006958635523915291,
-0.027722930535674095,
0.004170071799308062,
0.040090158581733704,
0.025687264278531075,
0.06192868575453758,
0.02164432778954506,
-0.0035518771037459373,
-0.016834070906043053,
0.029123229905962944,
0.007865296676754951,
0.010153256356716156,
-0.09946136921644211,
-0.05425432696938515,
0.005067925434559584,
0.014749241061508656,
-0.001073856488801539,
-0.020487140864133835,
0.048663344234228134,
0.027111204341053963,
-0.012953491881489754,
-0.03740909695625305,
0.01217359583824873,
0.014875790104269981,
0.05191093310713768,
0.07793863117694855,
0.010611013509333134,
0.019215963780879974,
-0.04726983234286308,
0.059516891837120056,
-0.01828080788254738,
0.07278371602296829,
-0.013364151120185852,
0.022203482687473297,
-0.00809399038553238,
-0.06250659376382828,
0.01525652501732111,
-0.031650178134441376,
-0.0020050317980349064,
0.009880485944449902,
0.006903935689479113,
-0.06522168964147568,
0.009347445331513882,
-0.04493186995387077,
-0.004022335633635521,
0.09295689314603806,
-0.01339773926883936,
-0.03673269972205162,
0.008375422097742558,
-0.010830544866621494,
0.009579052217304707,
-0.07913455367088318,
-0.04034842923283577,
-0.019625365734100342,
0.023096060380339622,
0.01538504846394062,
-0.008883736096322536,
0.07196863740682602,
-0.03484911844134331,
0.032744068652391434,
0.024353450164198875,
-0.02772490493953228,
0.0024233420845121145,
-0.03346758335828781,
-0.02607952058315277,
0.03821069747209549,
-0.0478573814034462,
0.037834521383047104,
-0.027768243104219437,
-0.037602584809064865,
-0.0007434028084389865,
-0.006080698687583208,
0.014562072232365608,
0.055552538484334946,
0.029873043298721313,
-0.04647805169224739,
-0.038305558264255524,
-0.04181418940424919,
-0.0330449715256691,
0.03442796692252159,
-0.07209617644548416,
0.017356164753437042,
0.05196152254939079,
-0.05748775228857994,
-0.016388626769185066,
-0.020292511209845543,
-0.0009461201843805611,
-0.07679709047079086,
-0.008605143055319786,
0.005784336477518082,
-0.023110736161470413,
0.045341070741415024,
-0.015834512189030647,
-0.0442173033952713,
-0.0634385272860527,
0.0059268176555633545,
0.007104805205017328,
-0.025983134284615517,
0.04043752700090408,
0.00135036651045084,
0.026774171739816666,
0.02783850021660328,
-0.02421652339398861,
-0.013184783048927784,
0.049001071602106094,
-0.03963768854737282,
-0.011757058091461658,
-0.003611011430621147,
0.016105176880955696,
0.0028777450788766146,
0.003343353047966957,
-0.04807772487401962,
0.016792021691799164,
0.03177554905414581,
-0.032432667911052704,
-0.02105957642197609,
-0.003333992324769497,
-0.029326224699616432,
0.04813014343380928,
-0.016913268715143204,
0.02665838785469532,
0.012815807946026325,
0.007792119402438402,
-0.06199272722005844,
0.03999841958284378,
-0.0025728505570441484,
0.0385650172829628,
0.08009832352399826,
0.03372218459844589,
0.022075705230236053,
0.037692729383707047,
0.03826768323779106,
0.07151339948177338,
-0.026473449543118477,
-0.05915866419672966,
-0.046361394226551056,
-0.031627215445041656,
0.05044034123420715,
-0.0278047863394022,
0.037326063960790634,
-0.09854118525981903,
0.015227905474603176,
-0.02616232819855213,
-0.046944811940193176,
0.05342358723282814,
0.03938799351453781,
0.017457054927945137,
-0.03567696362733841,
0.021109826862812042,
0.0010940652573481202,
0.009653095155954361,
-0.025535255670547485,
0.010660662315785885,
-0.03522925078868866,
-0.005661556031554937,
-0.019990477710962296,
-0.04289349913597107,
-0.030919574201107025,
-0.03617284074425697,
0.02634473890066147,
0.02514350600540638,
0.015516548417508602,
-0.02902969904243946,
-0.02562950737774372,
-0.035095833241939545,
0.009786805137991905,
-0.025570767000317574,
0.013821456581354141,
-0.012872986495494843,
-0.001343287993222475,
-0.08931262791156769,
-0.03497092053294182,
-0.03703536465764046,
-0.04749190807342529,
0.003588087158277631,
-0.03193362057209015,
-0.052404098212718964,
0.027211003005504608,
-0.03017944097518921,
-0.011673078872263432,
-0.0035724968183785677,
0.0784897431731224,
-0.01585872285068035,
-0.01714600808918476,
-0.01858101412653923,
0.04325731843709946,
0.0030196283478289843,
-0.012512052431702614,
0.034354012459516525,
0.01169892493635416,
-0.046938132494688034,
0.03408566117286682,
-0.0034956757444888353,
0.039812009781599045,
-0.02152884379029274,
-0.04609614238142967,
-0.012158866971731186,
0.016270847991108894,
-0.06639343500137329,
0.01326119527220726,
-0.021936612203717232,
-0.030757809057831764,
-0.02411642298102379,
0.02936946414411068,
0.06608757376670837,
-0.0356154590845108,
-0.015884725376963615,
-0.008636374957859516,
-0.08051791787147522,
0.02669384703040123,
0.0233919695019722,
0.011934427544474602,
-0.039062660187482834,
-0.02065114863216877,
0.04039176553487778,
0.016353251412510872,
-0.03601262345910072,
-0.02803914248943329,
-0.04584650322794914,
0.02273733913898468,
0.02068791165947914,
-0.046144671738147736,
-0.004495762288570404,
0.0484606996178627,
0.0027002058923244476,
-0.009408173151314259,
0.005525514949113131,
0.035085324198007584,
0.037512388080358505,
-0.04007619619369507,
-0.055755939334630966,
0.01267729327082634,
0.037590913474559784,
-0.0010567504214122891,
0.04025942459702492,
0.011181356385350227,
0.01737236976623535,
-0.012834553606808186,
0.011678721755743027,
-0.015555315650999546,
0.010856477543711662,
0.04283779114484787,
0.020810499787330627,
-0.00759573420509696,
-0.02419787086546421,
0.009641695767641068,
0.0007477226899936795,
0.04743945971131325,
0.03190989792346954,
-0.015273944474756718,
0.05948059633374214,
0.0412256121635437,
0.02481151558458805,
0.02614046074450016,
0.03832537680864334,
0.007838665507733822,
0.011262062937021255,
0.040567219257354736,
-0.05206039175391197,
-0.02496461570262909,
-0.04554421454668045,
0.02625657431781292,
-0.02700294367969036,
-0.004802079871296883,
0.002100907498970628,
-0.0407143160700798,
0.004898478742688894,
-0.008271617814898491,
0.004987805150449276,
-0.01725783385336399,
0.049479443579912186,
0.061748042702674866,
0.018582524731755257,
0.001468259491957724,
0.022648919373750687,
-0.03500732406973839,
-0.014769056811928749,
0.026530452072620392,
-0.000973202520981431,
0.01674964651465416,
-0.07024582475423813,
0.006441315170377493,
0.038573335856199265,
-0.06468497961759567,
0.03362194821238518,
0.006898653693497181,
-0.003976394888013601,
0.0536063127219677,
0.0018699008505791426,
0.05493951588869095,
0.019616905599832535,
0.007765707094222307,
-0.002125984989106655,
-0.003409421071410179,
0.08078165352344513,
-0.039359185844659805,
0.0030472923535853624,
-0.030556578189134598,
0.05290517956018448,
0.0010583894327282906,
0.07174762338399887,
-0.024570027366280556,
0.012395951896905899,
0.01650405302643776,
0.021150346845388412,
0.04894130676984787,
0.11619164794683456,
0.0033817095682024956,
0.04167982563376427,
0.007349485997110605,
0.0025534804444760084,
-0.04028162732720375,
-0.03579242154955864,
0.000939766236115247,
0.05063625052571297,
0.09739574790000916,
0.024236727505922318,
0.009958409704267979,
-0.002999968361109495,
-0.03429548442363739,
-0.03550099581480026,
-0.05246439576148987,
-0.07543739676475525,
-0.010315236635506153,
-0.06677041947841644,
0.0074368808418512344,
-0.0018001082353293896,
-0.009769923985004425,
0.010740007273852825,
-0.0049606626853346825,
0.02979372628033161,
-0.0908987820148468,
-0.017102565616369247,
-0.03158881515264511,
0.014162975363433361,
0.06004927679896355,
0.036306947469711304,
0.0451483279466629,
-0.05814041569828987,
-0.02071918360888958,
-0.003237723372876644,
-0.010369434021413326,
0.001553500653244555,
0.029270732775330544,
-0.023224731907248497,
0.018339673057198524,
-0.003138645552098751,
0.036173418164253235,
-0.03256165608763695,
0.026980645954608917,
0.01271012518554926,
-0.020500309765338898,
-0.05914679542183876,
0.016388509422540665,
-0.005008490290492773,
-0.05180555582046509,
0.02296985127031803,
-0.04514769837260246,
-0.036902133375406265,
0.0007245746674016118,
0.0074924263171851635,
-0.05152091011404991,
0.010380150750279427,
0.04726184159517288,
-0.004809027072042227,
0.08669602125883102,
0.011151810176670551,
0.01161144394427538,
-0.027439098805189133,
0.03133855760097504,
-0.004682288039475679,
0.0065515246242284775,
-0.03427087888121605,
-0.007626650854945183,
-0.06461817026138306,
-0.06818176060914993,
0.015148492529988289,
0.025275317952036858,
0.007455199025571346,
0.04392700642347336,
-0.04056233912706375,
0.0144313033670187,
0.0304668340831995,
0.04610947519540787,
-0.008488348685204983,
-0.06301954388618469,
-0.007091873791068792,
0.013204474933445454,
-0.032740626484155655,
-0.02238980308175087,
-0.003362076124176383,
-0.029870599508285522,
-0.01243076752871275,
-0.030032478272914886,
0.016448453068733215,
-0.0177533570677042,
0.0416271798312664,
0.032986149191856384,
-0.08176051080226898,
0.014493553899228573,
-0.02210177294909954,
-0.030078446492552757,
0.008417823351919651,
-0.00536424620077014,
-0.007340495008975267,
0.05218328535556793,
-0.0571105033159256,
-0.011966167949140072,
0.048608116805553436,
0.011980107985436916,
0.0009844583692029119,
-0.010982977226376534,
0.03451407700777054,
-0.0781734362244606,
0.06424020975828171,
0.03820223733782768,
-0.023102328181266785,
-0.02200743556022644,
-0.024914203211665154,
0.032277461141347885,
0.040686529129743576,
0.00806441530585289,
0.00017634319374337792,
0.022781124338507652,
0.009590051136910915,
0.05995221808552742,
0.014156308956444263,
-0.014289896003901958,
0.019453853368759155,
0.020212309435009956,
-0.003662502160295844,
-0.021675633266568184,
-0.028391964733600616,
-0.011466918513178825,
0.01697603054344654,
-0.0025062328204512596,
-0.019700178876519203,
0.010291856713593006,
0.0543215237557888,
0.0016015029978007078,
0.0521845743060112,
0.025580517947673798,
0.02447785623371601,
-0.014822142198681831,
0.04674617946147919,
-0.007036683149635792,
-0.01683579571545124,
0.018144164234399796,
0.005386613309383392,
-0.0030622659251093864,
0.015445941127836704,
0.03688383102416992,
-0.020684629678726196,
0.0020202426239848137,
-0.04585418477654457,
0.025781646370887756,
0.002938925288617611,
0.022404853254556656,
0.025985384359955788,
-0.005947732366621494,
-0.013323528692126274,
-0.020887501537799835,
-0.020790426060557365,
0.0314965546131134,
-0.024926116690039635,
-0.016962455585598946,
0.0014409265713766217,
0.01162191666662693,
-0.06401319056749344,
-0.021604618057608604,
0.00459049129858613,
0.05492500960826874,
-0.0590568371117115,
0.0263886209577322,
-0.016952447593212128,
-0.004953982308506966,
-0.03616738319396973,
0.0071551003493368626,
0.01972469687461853,
0.009302433580160141,
-0.02056277170777321,
-0.022332975640892982,
0.036453068256378174,
0.04081717133522034,
-0.018783770501613617,
-0.006221168674528599,
0.03493538498878479,
-0.0019140607910230756,
0.022975094616413116,
-0.02474083937704563,
0.03176966682076454,
-0.02408376708626747,
-0.029106685891747475,
0.0336650125682354,
0.03201470151543617,
-0.016258640214800835,
-0.024533767253160477,
0.06581117957830429,
-0.04126277193427086,
-0.016523564234375954,
0.013031610287725925,
0.010358642786741257,
-0.015477913431823254,
0.027227133512496948,
-0.08251408487558365,
0.022255510091781616,
0.042054031044244766,
-0.0032132521737366915,
-0.013919471763074398,
0.022269167006015778,
0.03962847962975502,
0.030255887657403946,
0.01194362249225378,
0.034299708902835846,
-0.01784016191959381,
0.009809642098844051,
0.005808440037071705,
-0.0059928856790065765,
-0.016919676214456558,
0.00041379997855983675,
0.027542976662516594,
-0.011207696981728077,
0.006559493485838175,
0.024583440274000168,
-0.03952163830399513,
0.029562365263700485,
0.01831984892487526,
-0.04977187514305115,
-0.0675385445356369,
-0.014522643759846687,
0.03803017735481262,
-0.03864646330475807,
0.06707208603620529,
0.018242307007312775,
-0.003718316787853837,
-0.007505210116505623,
-0.02515845187008381,
-0.0053308275528252125,
0.0025969096459448338,
-0.010754039511084557,
0.02255292795598507,
-0.014426302164793015,
0.005369097460061312,
0.06677020341157913,
-0.010322553105652332,
0.016018597409129143,
0.05317244678735733,
0.03072633594274521,
0.014494631439447403,
0.01499349158257246,
0.0910375714302063,
-0.005419537425041199,
-0.04599360376596451,
-0.049582645297050476,
0.024856513366103172,
0.022629309445619583,
-0.03505539149045944,
0.002605083165690303,
0.052478909492492676,
0.061299826949834824,
0.03658825904130936,
0.01681223139166832,
-0.03900282829999924,
-0.010377833619713783,
0.06690143793821335,
-0.04021446406841278,
0.03110182099044323,
0.033669862896203995,
-0.04016009718179703,
0.007077868562191725,
0.050254348665475845,
-0.009415868669748306,
-0.020893456414341927,
-0.040904004126787186,
0.05957147106528282,
0.023928862065076828,
0.0021273840684443712,
0.03350743278861046,
-0.05081218108534813,
0.00875780638307333,
0.054410915821790695,
0.06713502109050751,
0.032960712909698486,
0.004106150474399328,
-0.027902336791157722,
0.00012518301082309335,
-0.019388556480407715,
0.010697416961193085,
0.0006676751072518528,
-0.06907899677753448,
-0.002362312050536275,
0.019538726657629013,
0.00604151701554656,
0.03711121529340744,
0.0042256624437868595,
-0.010527211241424084,
0.028618646785616875,
0.030128994956612587,
-0.013236942701041698,
0.04469674453139305,
-0.021382654085755348,
0.07749879360198975,
-0.01623683236539364,
-0.017544010654091835,
-0.05310280993580818,
0.04757048562169075,
-0.02437284216284752,
0.04139355197548866,
-0.007450256496667862,
0.01311972364783287,
0.002835481194779277,
0.011694369837641716,
-0.04139849916100502,
0.016254205256700516,
-0.020413998514413834,
0.07338104397058487,
-0.023420289158821106,
0.007094376254826784,
0.022019973024725914,
-0.06880959868431091,
0.010964644141495228,
0.027538709342479706,
-0.0012479296419769526,
-0.02521156519651413,
0.005076701287180185,
-0.03530246019363403,
-0.011229576542973518,
-0.034625496715307236,
0.0015673452289775014,
-0.032280709594488144,
-0.05636466294527054,
0.004272567108273506,
0.012775460258126259,
0.034542933106422424,
0.009298793040215969,
0.03192605450749397,
-0.02323215827345848,
0.015417813323438168,
-0.05522962659597397,
0.01800820231437683,
0.009065605700016022,
-0.06747793406248093,
0.023246141150593758,
0.016563447192311287,
-0.020353354513645172,
0.0007290133507922292,
0.008180404081940651,
0.03994452580809593,
-0.026664219796657562,
-0.0037331648636609316,
0.028308643028140068,
-0.013434230349957943,
-0.01618989370763302,
-0.011652078479528427,
0.03184551000595093,
0.021115081384778023
] |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.