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Série / Division :
DJC - OA
Texte :
La mesure de tolérance visée au § 330 du BOI-DJC-OA-20-30-10-10 qui autorisait les agents généraux d'assurances à adhérer à
une association agréée pour l'ensemble de leurs revenus professionnels lorsque concurremment à leur activité principale, ils effectuaient des opérations de courtage d'assurances (relevant du régime
des bénéfices industriels et commerciaux) représentant moins de 10 % de l'activité à caractère non commercial est rapportée.
Cette mesure de tolérance est rapportée afin de mettre la doctrine administrative en cohérence avec le 2 du I de
l'article 155 du code général des impôts (CGI) qui dispose que lorsqu'un titulaire de bénéfices non commerciaux étend son
activité à des opérations dont les résultats entrent dans la catégorie des bénéfices industriels et commerciaux, il est tenu compte de ces résultats pour la détermination des bénéfices non commerciaux
à comprendre dans les bases de l'impôt sur le revenu.
La présente mise à jour a pour objet de préciser que l'option prévue au 1 ter de
l'article 93 du CGI n'a pas pour effet d'agréger les courtages et rémunérations accessoires se rattachant à la profession
d'agent général d'assurance aux revenus non commerciaux imposables selon les règles des traitements et salaires. Dans cette situation, l'agent général d'assurance peut donc adhérer à un centre de
gestion agréé à raison de ces revenus commerciaux et à une association agréée à raison des revenus non commerciaux imposés selon le régime des traitements et salaires.
Actualité liée :
x
Document lié :
BOI-DJC-OA-20-30-10-10 : Dispositions Juridiques Communes - Organismes agréés- Définition des
adhérents des organismes agréés
Signataire du document lié :
Laurent Martel, Inspecteur des Finances, chargé de la sous-direction des professionnels et de l'action en recouvrement.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00157
|
https://bofip.impots.gouv.fr/bofip/9199-PGP.html/identifiant=ACTU-2014-00157
|
2014-06-10 00:00:00
|
5714af62525ec350880d43bb8e2d91a97280b13d68d000d629a5b3d7b733394e
|
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] |
Séries / divisions :
RSA - CHAMP, BIC - DECLA, ANNX
Texte :
Les limites d'exonération des indemnités de licenciement sont actualisées pour les indemnités versées en
2014.
L'article
21 de la loi n° 2013-504 du 14 juin 2013 relative à la sécurisation pour l'emploi étend l'exonération d'impôt sur le revenu prévue au 1° du 1 de
l'article 80 duodecies du code général des impôts (CGI) à l'indemnité forfaitaire versée sur le fondement de
l'article L. 1235-1 du code du travail.
Le pécule modulable d'incitation des militaires à une seconde carrière versé en application de
l'article
149 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 a été remplacé par le pécule modulable d'incitation au départ par
l'article
41 de la loi n° 2013-1168 du 18 décembre 2013 relative à la programmation militaire pour les années 2014-2019 et portant diverses dispositions concernant la défenses et la sécurité nationale. Ce
pécule reste exonéré d'impôt sur le revenu sur le fondement du 30° de l'article 81 du CGI. Par ailleurs, l'exonération de
l'indemnité de départ volontaire des ouvriers de l'Etat du ministère de la Défense prévue au 30° bis de l'article 81 du CGI a été prorogée jusqu'en 2019 par
l'article
38 de la loi n° 2013-1168 du 18 décembre 2013 relative à la programmation militaire pour les années 2014 à 2019 et portant diverses dispositions concernant la défense et la sécurité nationale.
Actualité liée :
X
Documents liés :
BOI-RSA-CHAMP-20-40-10-30 : RSA-Champ d'application - Eléments du revenu imposable -
Sommes perçues en fin d'activité - Rupture du contrat de travail - Exceptions au principe d'imposition des indemnités
BOI-RSA-CHAMP-20-40-20 : RSA - Champ d'application - Eléments du revenu imposable - Sommes
perçues en fin d'activité - Indemnités de cessation de fonctions des dirigeants ou mandataires sociaux
BOI-RSA-CHAMP-20-40-30 : RSA - Champ d'application - Eléments du revenu imposable -
Sommes perçues en fin d'activité - Obligations de la partie versante
BOI-BIC-DECLA-30-70-10 : BIC - Obligations déclaratives communes - Déclaration annuelle
des traitements et salaires
BOI-ANNX-000060 : ANNEXE - RSA - Régime au regard de l'impôt sur le revenu des
indemnités perçues en cas de rupture du contrat de travail
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00074
|
https://bofip.impots.gouv.fr/bofip/9380-PGP.html/identifiant=ACTU-2014-00074
|
2014-03-07 00:00:00
|
7099161903e5b4bc35383dd3dadbc7c4566f8426a8aee64f7d53979a556d3f1c
|
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] |
Série / Division :
IS - BASE
Texte :
L'article
22 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 a instauré un nouveau dispositif de limitation de la déduction des charges financières entre entreprises liées.
Ce nouveau dispositif, codifié au b du I de
l'article 212 du code général des impôts (CGI), s'applique aux exercices clos à compter du 25 septembre 2013.
En outre, une précision est ajoutée au I-A § 1 du BOI-IS-BASE-35-20-20-20 afin de tenir compte de la nouvelle rédaction du
I de l'article 212 du CGI.
La présente publication se substitue aux commentaires précédemment mis en consultation publique du
15/04/2014 au 30/04/2014.
Actualité liée :
15/04/2014 : IS - Consultation publique - Charges financières - Dispositif de limitation des
charges financières en cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière
Documents liés :
BOI-IS-BASE-35-10 : IS - Base d'imposition - Articulation des différents mécanismes de
limitation des charges financières
BOI-IS-BASE-35-20-20-20 : IS - Base d'imposition - Charges - Limitation des intérêts
dans le cadre du dispositif de lutte contre la sous-capitalisation - Intérêts visés
BOI-IS-BASE-35-50 : IS - Charges financières - Limitation des charges financières en
cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00211
|
https://bofip.impots.gouv.fr/bofip/9533-PGP.html/identifiant=ACTU-2014-00211
|
2014-08-05 00:00:00
|
ec4305baf4aebef76f204f13ddb21c369dff1f2b4f19760c2aed5312f3b8b843
|
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] |
Série / Division :
CVAE - BASE
Texte :
Des précisions sont apportées concernant les modalités de prise en compte des redevances versées dans le cadre de contrat
de collaboration entre membres de professions libérales, pour le calcul du chiffre d'affaires et de la valeur ajoutée, conformément aux 2 et 5 du I de
l'article 1586 sexies du code général des impôts (CGI), servant à déterminer la cotisation sur la valeur ajoutée des
entreprises (CVAE).
Il est notamment précisé que, pour la détermination du chiffre d’affaires des titulaires de bénéfices non
commerciaux qui n'exercent pas l'option mentionnée à l'article 93 A du CGI, les redevances de collaboration constituent des
rétrocessions d'honoraires.
Par conséquent, un praticien collaborateur peut soustraire les redevances versées au praticien titulaire
auquel il est lié par un contrat de collaboration de la totalité des honoraires qu'il a encaissés.
Actualité liée :
X
Document lié :
BOI-CVAE-BASE-20 : CVAE - Base d'imposition - Règles de détermination du chiffre
d'affaires et de la valeur ajoutée - Régime de droit commun
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2014-00236
|
https://bofip.impots.gouv.fr/bofip/9649-PGP.html/identifiant=ACTU-2014-00236
|
2014-09-23 00:00:00
|
c78e3e45078296c8b11e203c68f827f96582aa6084cc791f73077d125a398f31
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] |
Séries / Divisions :
IR - BASE, IR - RICI, ANNX
Texte :
Les montants suivants sont mis à jour pour l'imposition des revenus au titre de l'année 2014 :
- le montant maximal de la rente donnant lieu à majoration de l'Etat utilisé pour déterminer le montant des versements en
vue de la retraite mutualiste du combattant déductible du revenu global en application du 5° du II de l'article 156 du code général
des impôts ;
- les plafonds applicables pour la déduction du revenu imposable de certaines pensions alimentaires et des avantages en
nature consentis, en l'absence d'obligation alimentaire, aux personnes âgées de plus de 75 ans vivant sous le toit du contribuable ;
- les coefficients utilisés pour la revalorisation spontanée des pensions alimentaires et de la contribution aux charges du
mariage déductibles du revenu imposable, ainsi que pour l'évaluation des versements en capital ouvrant droit à la réduction d'impôt accordée au titre des prestations compensatoires lorsque ces
versements résultent de conversion de rente prononcées en 2014.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-20-30-20-10 : IR - Base d'imposition - Charges déductibles du revenu brut
global - Pensions alimentaires versées aux ascendants
BOI-IR-BASE-20-30-20-20 : IR - Base d'imposition - Charges déductibles du revenu brut
global - Pensions alimentaires versées aux descendants en cas d'imposition commune des parents
BOI-IR-BASE-20-30-20-30 : IR - Base d'imposition - Charges déductibles du revenu brut
global - Pensions alimentaires versées aux descendants en cas d'imposition séparée des parents
BOI-IR-BASE-20-30-20-50 : IR - Base d'imposition - Charges déductibles du revenu brut
global - Revalorisation spontanée ou réévaluation des pensions alimentaires
BOI-IR-BASE-20-60-30 : IR - Base d'imposition - Autres charges déductibles du revenu
global - Déductions diverses
BOI-IR-RICI-160-20 : IR - Réductions d'impôt accordée au titre de la prestation
compensatoire en matière de divorce - Dispositions applicables aux prestations compensatoires servies suite aux instances en divorce introduites à compter du 1er janvier 2005
BOI- ANNX-000039 : ANNEXE - IR - Fiche de calcul de l'assiette de la réduction d'impôt
sur le revenu en cas de conversion de rente en capital
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00037
|
https://bofip.impots.gouv.fr/bofip/9845-PGP.html/identifiant=ACTU-2015-00037
|
2015-02-12 00:00:00
|
680ba2239caa476372acfcd3cad7aa2f15eed579100654258ba21b20da212642
|
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] |
Série / Divisions :
CF - IOR, CF - PGR
Texte :
L’article
14 de la loi n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière a institué une procédure de contrôle inopiné
informatique permettant aux agents de l’administration fiscale de prendre des copies des fichiers informatiques dont ils sont amenés à constater l’existence lors de ce contrôle.
Cette procédure est codifiée au III de
l’article L. 47 A du livre des procédures fiscales (LPF). Les commentaires relatifs à cette nouvelle procédure sont
intégrés dans le BOI-CF-IOR-60-40-40.
En outre, la documentation est également mise à jour en intégrant les dispositions de
l'article
86 de la loi n°2015-1785 du 29 décembre 2015 de finances pour 2016, qui ont modifié l'article L. 10 du LPF et
l'article L. 47 du LPF. La
charte des droits et obligations du contribuable vérifié est désormais mise à disposition de
l'ensemble des contribuables vérifiés sous format dématérialisé sur le site www.impots.gouv.fr, elle est mise à jour annuellement.
Actualité liée :
X
Documents liés :
BOI-CF-IOR-60-40 : CF - Procédures de rectification et d'imposition
d'office - Contrôle des comptabilités informatisées
BOI-CF-IOR-60-40-40 : CF - Procédures de rectification et d'imposition
d'office - Contrôle des comptabilités informatisées - Copie et emport de fichiers informatiques dans le cadre du contrôle inopiné
BOI-CF-PGR-20 : CF - Garanties applicables lors de l'exercice du
contrôle
BOI-CF-PGR-20-10 : CF - Garanties applicables lors de l'exercice du
contrôle - Information du contribuable, envoi d'un avis de vérification et mise à disposition de la charte des droits et obligations du contribuable vérifié
Signataire des documents liés :
Maïté Gabet, Chef du service du contrôle fiscal.
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2017-00173
|
https://bofip.impots.gouv.fr/bofip/9849-PGP.html/identifiant=ACTU-2017-00173
|
2017-10-04 00:00:00
|
c616927812c25233aadb1153a321418961a1ddfa9dda4c0ebde38535ca26dcb0
|
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] |
Série / Division :
BA - RICI
Texte :
Le crédit d'impôt en faveur de l'agriculture biologique prévu à
l'article 244 quater L du code général des impôts a été prorogé jusqu'en 2017 par
l'article
12 de la loi n° 2014-1654 du 29 décembre 2014 de finances pour 2015.
Actualité liée :
x
Document lié :
BOI-BA-RICI-20-40 : BA - Réductions et crédits d'impôt - Crédit d'impôt
en faveur de l'agriculture biologique
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la
législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00023
|
https://bofip.impots.gouv.fr/bofip/9858-PGP.html/identifiant=ACTU-2015-00023
|
2015-02-04 00:00:00
|
9eeefc0d427f790b7a1612e657a7961e34f34fc7a48e8bae4e7b14b3f60092e0
|
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] |
Séries / Divisions :
IF - TFB, ENR - DMTOI
Texte :
L'article
40 de la loi n°2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 crée une exonération de droit de mutation à titre onéreux sur les acquisitions d'immeubles effectuées par un
établissement public foncier dans le cadre des opérations de requalification des copropriétés dégradées (ORCOD) déclarées d'intérêt national mentionnées aux
articles L. 741-1 et
L. 741-2 du code de la construction et de l'habitation (CCH). Elle est codifiée au k du B de
l'article 1594-0 G du code général des impôts (CGI).
Il introduit également un article
795 B du CGI une exonération de droit de mutation à titre gratuit pour les transferts en pleine propriété de l’État à un établissement public foncier dans le cadre des ORCOD .
Enfin, il crée une exonération de 15 ans de taxe foncière sur les propriétés bâties des logements acquis
par un établissement public foncier dans le cadre des mêmes ORCOD. Elle est codifiée à l'article 1384 E du CGI.
Cette dernière peut être supprimée par une délibération des collectivités territoriales et des
établissements publics de coopération intercommunale à fiscalité propre pour la part de taxe foncière sur les propriétés bâties qui leur revient.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10 : IF - Taxe foncière sur les propriétés bâties - Champ
d'application et territorialité
BOI-IF-TFB-10-145 : IF - Taxe foncière sur les propriétés bâties - Champ
d'application et territorialité - Exonération temporaire de longue durée des logements acquis par un établissement public foncier dans le cadre d'une opération de requalification des copropriétés
dégradées déclarée d'intérêt national
BOI-ENR-DMTOI-10-80-20 : ENR - Mutations de propriété à titre onéreux
d'immeubles - Mutations autres que les échanges - Régime fiscal privilégié des acquisitions réalisées par les personnes de droit public en raison de leur finalité
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00119
|
https://bofip.impots.gouv.fr/bofip/9983-PGP.html/identifiant=ACTU-2015-00119
|
2015-05-21 00:00:00
|
3596315afea4de81867333664e4def6a0079d5c40393ef6b85a200c6d6baf0a3
|
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] |
Séries / Division :
INT - CVB ; ANNX
Texte :
La France et le Maroc ont conclu un échange de lettres les 30 avril 2018 et 21 janvier 2019. Cet échange de
lettres précise la définition des « études techniques ou économiques » dont les rémunérations sont traitées comme des redevances en application de l’article 16 de la
convention fiscale franco-marocaine du 29 mai 1970. Des précisions
sur d'autres développements doctrinaux relatifs à la convention précitée sont également apportées.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-MAR : INT - Convention fiscale entre la France et le Maroc
BOI-ANNX-000474 : ANNEXE - INT - Échanges de lettres du 30 avril 2018 et du 21 janvier
2019 entre la France et le Maroc sur les rémunérations d'études techniques ou économiques traitées comme des redevances
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00161
|
https://bofip.impots.gouv.fr/bofip/11742-PGP.html/identifiant=ACTU-2019-00161
|
2019-07-24 00:00:00
|
3e7935584b792432334900954586a8376df4691cca4609d5c9924313182484e9
|
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en
application des dispositions du 3° du 1 de l'article 39 du code général des impôts (CGI) a été mis à jour pour les
exercices de douze mois clos du 31 mars 2019 au 29 juin 2019.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges
financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint du Directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00090
|
https://bofip.impots.gouv.fr/bofip/11835-PGP.html/identifiant=ACTU-2019-00090
|
2019-04-17 00:00:00
|
39a4de020c0fdce6eff510d7dd193160cbe1cbad693bc2d9e277b335e555bc66
|
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] |
Série / Division :
REC - GAR
Texte :
Le 19° du III de
l'article
26 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé le droit fixe dû par les opérateurs de jeux ou de paris en ligne prévu à
l'article 1012 du code général des impôts (CGI).
Les dispositions sont applicables à compter du 1er janvier 2019.
Actualité liée
X
Document lié :
BOI-REC-GAR-10-10-20-10 : REC - Sûretés et garanties du recouvrement - Sûretés réelles -
Privilège du Trésor - Champ d'application
Signataire du document lié :
Carine Bernard, cheffe de bureau droit et outils du recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00127
|
https://bofip.impots.gouv.fr/bofip/11884-PGP.html/identifiant=ACTU-2019-00127
|
2019-06-05 00:00:00
|
189fc504af0b5cdda79822cec6c9e90aecb628083c73b67dd14f4f24c9dd41a9
|
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] |
Série / Division :
TVA - GEO
Texte :
À la suite d'une erreur matérielle, la mise en ligne le 5 juin 2019 du document lié est
remplacée par la présente publication.
Actualité liée :
05/06/2019 : TVA - Abrogation du mécanisme de la TVA non perçue récupérable (TVA NPR) applicable
en Guadeloupe, en Martinique et à La Réunion (loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, art. 17) - Exonération nouvelle des locations de courte durée de navires de plaisance en
Martinique et en Guadeloupe (loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, art. 20)
Document lié :
BOI-TVA-GEO-20-30 : TVA - Régimes territoriaux - Régime applicable dans les
collectivités d'outre-mer relevant de l'article 73 de la Constitution - Dispositions transitoires applicables au mécanisme de la TVA non perçue récupérable (TVA NPR) applicable en Guadeloupe, en
Martinique et à La Réunion
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00135
|
https://bofip.impots.gouv.fr/bofip/11955-PGP.html/identifiant=ACTU-2019-00135
|
2019-06-19 00:00:00
|
0392d687702c7931afc98c087a8b30ca6f55ec6eef66ba3eb6beea4433c22eee
|
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] |
Série / Division :
IF - CFE
Texte :
L’article 1464 D du code général des impôts
(CGI) prévoit que, sur délibération des communes ou des établissements publics de coopération intercommunale, les médecins et auxiliaires médicaux qui s’installent dans une commune de moins de 2
000 habitants ou dans une zone de revitalisation rurale (ZRR) peuvent bénéficier d’une exonération temporaire de cotisation foncière des entreprises (CFE), d’une durée de deux à cinq ans.
L’article
173 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a étendu l’exonération de CFE aux médecins et aux auxiliaires médicaux qui ouvrent, à compter du 1er janvier 2019,
un cabinet secondaire non seulement dans une petite commune ou en ZRR, mais également au sein d’une zone caractérisée par une offre de soins insuffisante.
L’exonération de CFE en faveur des cabinets médicaux secondaires s’applique à partir
des impositions dues au titre de 2020.
Par ailleurs, le bénéfice du régime d'exonération prévu par l'article 1464 D du CGI est désormais subordonné au respect du
règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles
107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-30-60-10 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Autres exonérations facultatives temporaires - Médecins, auxiliaires médicaux et vétérinaires
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00170
|
https://bofip.impots.gouv.fr/bofip/11981-PGP.html/identifiant=ACTU-2019-00170
|
2019-08-07 00:00:00
|
c4d62540a9bde9b191b940481bcff51cd0163fc016c61ccc138d1340dcd382bd
|
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] |
Série / Division :
TVA - DECLA
Texte :
L'article
11 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre de la fraude a institué à l'article 283 bis du code
général des impôts (CGI) et à l'article 293 A ter du CGI, à compter du 1er janvier 2020, un mécanisme de
solidarité de paiement en matière de taxe sur la valeur ajoutée (TVA) entre un assujetti et l'opérateur de plateforme en ligne par l'intermédiaire duquel cet assujetti exerce son activité.
Les nouveaux commentaires figurant au
BOI-TVA-DECLA-10-10-30-20 font l'objet d'une consultation publique du 23 mars au 31 mai 2020 inclus pour permettre aux personnes intéressées d'adresser leurs remarques
éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante :
[email protected]. Seules les contributions signées seront examinées. Dès la présente
publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés :
BOI-TVA-DECLA-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables
- Redevable de la taxe - Livraisons de biens et prestations de services
BOI-TVA-DECLA-10-10-30 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Solidarité de paiement d'un fournisseur défaillant ou d'un opérateur de plateforme en ligne
BOI-TVA-DECLA-10-10-30-10 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Solidarité de paiement en cas de fournisseur défaillant
BOI-TVA-DECLA-10-10-30-20 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Solidarité de paiement de l'opérateur de plateforme en ligne
Signataire des documents liés :
Frédéric Iannucci, chef du service du contrôle fiscal
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00061
|
https://bofip.impots.gouv.fr/bofip/12203-PGP.html/identifiant=ACTU-2020-00061
|
2020-03-23 00:00:00
|
a617744c0ebec8384293ea41c61fbacf0472c67adfa4c541a06013d5a0c09cda
|
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] |
Séries / Divisions :
RPPM - RCM ; IS - BASE ; IS - FUS
Texte :
À la suite des modifications apportées par
l'article
32 de la loi n° 2019-744 du 19 juillet 2019 de simplification, de clarification et d'actualisation du droit des sociétés,
l'article L. 236-3 du code de commerce dispose que les opérations de fusion ou de scission entre sociétés sœurs détenues à 100% par
une même société mère s'effectuent sans échange de titres.
Tirant les conséquences de cette évolution,
l'article
43 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a aménagé plusieurs dispositifs fiscaux :
- le 12 de l’article 39 duodecies du code
général des impôts (CGI) prévoit les modalités de détermination de la plus ou moins-value résultant de la cession des titres d’une société ayant fait l’objet d'une fusion ou scission sans échange
de titres ;
- l'article 112 du CGI prévoit que la distribution
des sommes incorporées aux capitaux propres à l'occasion d'une fusion ou scission sans échange de titres est un revenu imposable ;
- l'article 145 du CGI prévoit les modalités
d'appréciation des conditions de détention des titres par une société mère dans le cadre du régime des sociétés mères et filiales lorsqu'une filiale est absorbée ou scindée sans que l'opération se
traduise par un échange de titres.
Par ailleurs,
l'article
44 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a modifié le régime spécial des fusions prévu à
l'article 210-0 A du CGI, à l'article 210 A du
CGI, à l'article 210 B du CGI et à l'article 210 C
du CGI, applicable en matière d’impôt sur les sociétés.
L’ensemble de ces dispositions s’appliquent aux opérations réalisées à compter du 21
juillet 2019.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-10-20-30-30 : 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 - Fusions,
scissions, apports partiels d'actif
BOI-IS-BASE-10-10-10-20 : IS - Base d'imposition - Produits de participation reçus dans
le cadre du régime fiscal des sociétés mères et filiales - Conditions relatives aux participations éligibles au régime spécial
BOI-IS-FUS-10-10-20 : IS - Fusions et opérations assimilées - Régime de droit commun des
fusions - Conséquences en matière d'impôt sur les sociétés
BOI-IS-FUS-10-20-10 : IS - Fusions et opérations assimilées - Régime de droit commun et
régime spécial des sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Définition fiscale des opérations éligibles au régime spécial
BOI-IS-FUS-10-20-40-10 : IS - Fusions et opérations assimilées - Régime de droit commun
et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Obligations de la société absorbante - Personne morale passible de l'impôt sur les
sociétés d'après le régime de droit commun sur l'intégralité de ses résultats - Règles indépendantes du mode de transcription des apports
BOI-IS-FUS-20-10 : IS - Fusions et opérations assimilées - Définitions
fiscales des opérations assimilées aux fusions
BOI-IS-FUS-50 : IS - Fusions et opérations assimilées - Situation
fiscale des entreprises associées
BOI-IS-FUS-50-30 : IS - Fusions et opérations assimilées - Situation fiscale des
entreprises associées - Conséquences de la fusion ou de la scission de sociétés sœurs sans échange de titres
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00094
|
https://bofip.impots.gouv.fr/bofip/12283-PGP.html/identifiant=ACTU-2020-00094
|
2020-06-03 00:00:00
|
e605bcb2f1789e3c6dee5feac8d09f56daee8b9c397911a04a3a25b0d74fc4ed
|
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] |
Série / Division :
TVA - LIQ
Texte :
Le K bis de l’article 278-0 bis du code général
des impôts (CGI), dans sa rédaction résultant de
l’article
5 de la loi n° 2020-473 du 24 avril 2020 de finances rectificative pour 2020 prévoit l’application du taux réduit de la taxe sur la valeur ajoutée (TVA) aux opérations de livraison de biens,
d’importation de biens et d’acquisition intracommunautaire de biens portant sur les masques de protection adaptés à la lutte contre la propagation du virus covid-19. La liste et les caractéristiques
techniques des produits éligibles sont précisées à l’article 30-0 E de l’annexe IV au CGI.
Le K ter de l’article 278-0 bis du CGI, dans sa rédaction résultant de
l’article
6 de la loi n° 2020-473 du 24 avril 2020 de finances rectificative pour 2020 prévoit l’application du taux réduit de la TVA aux opérations de livraison de biens, d’importation de biens et
d’acquisition intracommunautaire portant sur les produits destinés à l’hygiène corporelle et adaptés à la lutte contre la propagation du virus covid-19. Les caractéristiques des produits éligibles
sont précisées à l’article 30-0 F de l’annexe IV au CGI.
Ce taux réduit est le taux réduit de 5,5 % en métropole, y compris en Corse, et le taux de 2,10 % dans les collectivités de
la Guadeloupe, de la Martinique et de la Réunion (CGI, art. 296).
Le taux réduit s’applique de manière rétroactive pour certaines opérations
(livraisons de biens et acquisitions intracommunautaires de biens) et de manière temporaire, jusqu’au 31 décembre 2021, pour toutes les opérations. Des précisions sont apportées sur les modalités de
régularisation.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-10 : TVA - Liquidation - Taux - Taux réduits - Produits
imposables aux taux réduits
BOI-TVA-LIQ-30-10-55 : TVA - Liquidation - Taux - Taux réduits -
Produits imposables aux taux réduits - Produits adaptés la lutte contre la propagation du virus covid-19
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00090
|
https://bofip.impots.gouv.fr/bofip/12313-PGP.html/identifiant=ACTU-2020-00090
|
2020-05-26 00:00:00
|
1f893e42b302b4ce0c99a0edb4bb7a86f3f41d7514326acebfa3813b9905e05b
|
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] |
Série / Division :
BAREME - TVA
Texte :
La révision triennale des seuils du régime de la franchise en base de la taxe sur la valeur ajoutée (TVA) et des seuils du
régime simplifié d'imposition (RSI), pour la période du 1er janvier 2020 au 31 décembre 2022, est intervenue au 1er janvier 2020.
1 - Franchise en base : les seuils mentionnés aux I à V de
l'article 293 B du code général des impôts (CGI) sont actualisés dans la même proportion que le rapport entre la valeur de la
limite supérieure de la première tranche du barème de l'impôt sur le revenu applicable aux revenus de 2019 et la valeur de la limite supérieure de la première tranche du barème de l'impôt sur le
revenu applicable aux revenus de 2016. Ces valeurs sont arrondies à la centaine d'euros la plus proche (CGI, art. 293 B, VI).
Les seuils de franchise en base de la TVA pour les livraisons de biens et les prestations de services des assujettis
établis dans les départements d'outre-mer de la Guadeloupe, de la Martinique et de la Réunion demeurent inchangés (CGI, art 293-VII).
2 - Régime simplifié d'imposition : les seuils mentionnés aux I et II de
l'article 302 septies A du CGI sont actualisés dans la même proportion que le rapport entre la valeur de la limite
supérieure de la première tranche du barème de l'impôt sur le revenu applicable aux revenus de 2019 et la valeur de la limite supérieure de la première tranche du barème de l'impôt sur le revenu
applicable aux revenus de 2016. Ces valeurs sont arrondies au millier d'euros le plus proche (CGI, art. 302 septies A, II bis).
Actualité liée :
X
Document lié :
BOI-BAREME-000036 : BAREME - TVA - Seuils de chiffres d'affaires relatifs au
régime de la franchise en base et au régime simplifié d'imposition
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00015
|
https://bofip.impots.gouv.fr/bofip/12173-PGP.html/identifiant=ACTU-2020-00015
|
2020-01-29 00:00:00
|
100d1b16551951d75d749f802681102a03f2f26e27083587f4a2ee81daa8724c
|
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts 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-2020-00005
|
https://bofip.impots.gouv.fr/bofip/12176-PGP.html/identifiant=ACTU-2020-00005
|
2020-01-08 00:00:00
|
315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48
|
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des
documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des
documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas
des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et
externes, etc.).
Signataire du document lié :
Florence Lerat, Sous-directrice du contentieux des impôts des
professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00207
|
https://bofip.impots.gouv.fr/bofip/12113-PGP.html/identifiant=ACTU-2019-00207
|
2019-11-13 00:00:00
|
46204169e8ddd153a6b89f5c12042e5c0c2fc717f16a6445fbd048cc8e9cc093
|
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Signataire(s) du(des) document(s) lié(s) :
Florence LERAT , Sous-direction du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00227
|
https://bofip.impots.gouv.fr/bofip/12454-PGP.html/ACTU-2020-00227-1
|
2020-07-28 00:00:00
|
7062e34eb5982def19d927f4af8fe12072f2aaecc87d56f2c11337689457c749
|
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] |
Séries / Division :
TVA - LIQ ; RES
Texte :
Des précisions sont apportées sur le taux de TVA applicable aux dispositifs d'ancrage des fauteuils roulants à l'intérieur du véhicule (code général des impôts (CGI), ann. IV, art. 30-0 B) qui bénéficient du taux réduit de TVA de 5,5 % prévu au c du 2° du A de l'article 278-0 bis du CGI.
Cela concerne également les systèmes de fixation permettant d’accrocher un fauteuil roulant aux engins de déplacement personnel motorisés tels qu’une trottinette électrique.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-10-50 : TVA - Liquidation - Taux réduits - Appareillages et équipements spéciaux pour personnes handicapées
BOI-RES-000074 : RESCRIT - TVA - Taux de TVA applicable aux systèmes de fixation permettant d’accrocher un fauteuil roulant à une trottinette électrique
Signataire des documents liés :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, de la fiscalité énergétique et environnementale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00232
|
https://bofip.impots.gouv.fr/bofip/12472-PGP.html/ACTU-2020-00232-6
|
2020-09-23 00:00:00
|
dc10daa3611b8866f78a883edc549b1e5e59a25cba603a50bfafb91fd1359122
|
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] |
Séries / Divisions :
BIC - PTP, IS - BASE, IF - CFE
Texte :
L'article
16 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 étend le bénéfice des avantages fiscaux spécifiques aux sociétés coopératives de production (SCOP) aux "SCOP
d'amorçage". Les avantages concernés sont les suivants :
- déduction de la part des bénéfices nets distribuée aux salariés, prévue au 2° du 1 de
l'article 214 du code général des impôts (CGI) ;
- possibilité de constituer une provision pour investissement
(CGI, art. 237 bis A, II-3) ;
- exonération de cotisation foncière des entreprises
(CGI, art. 1456).
Les "SCOP d'amorçage" sont des SCOP issues de la transformation de sociétés existantes et pour lesquelles l'ensemble des associés non coopérateurs s'engage à céder ou à
obtenir le remboursement d'un nombre de titres suffisant pour permettre aux associés coopérateurs de détenir au moins 50 % du capital de la société au plus tard le 31 décembre de la septième année
suivant celle de la transformation en SCOP.
En cas de non-respect de cet engagement, les avantages fiscaux dont a bénéficié la société sont repris au titre de
l'exercice au cours duquel ce délai de sept ans arrive à son terme.
Les droits correspondants sont majorés de l'intérêt de retard prévu à
l'article 1727 du CGI, décompté à partir de la date à laquelle ces impositions auraient dû être acquittées.
Les modalités de cet engagement ont été précisées par le
décret n° 2014-1758 du 31
décembre 2014 relatif au dispositif d'amorçage applicable aux sociétés coopératives de production.
Par ailleurs, la doctrine est complétée afin de rappeler les modalités pratiques de comptabilisation et de suivi,
spécifiques aux SCOP, de la réserve spéciale de participation et de la provision pour investissement déduites des résultats de l'exercice au titre duquel la participation est calculée.
Actualité liée :
x
Documents liés :
BOI-BIC-PTP-10-20-10-10 : BIC - Intéressement et participation - Participation des
salariés aux résultats de l’entreprise - Dispositions fiscales - Régime fiscal de la participation au regard de l'employeur - Sommes affectées à la réserve spéciale de participation
BOI-BIC-PTP-10-20-10-20 : BIC - Intéressement et participation - Participation des
salariés aux résultats de l’entreprise - Dispositions fiscales - Régime fiscal de la participation au regard de l'employeur - Régime fiscal applicable à la provision pour investissement
BOI-IS-BASE-30-40-20 : IS - Base d'imposition - Charges - Bonis ristournés aux
sociétaires d'organismes coopératifs, mutualistes et similaires - Sociétés coopératives de production (SCOP)
BOI-IF-CFE-10-30-10-40 : IF - Cotisation foncière des entreprises - Personnes et
activités exonérées - Exonérations de plein droit permanentes - Activités industrielles et commerciales
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00175
|
https://bofip.impots.gouv.fr/bofip/9440-PGP.html/identifiant=ACTU-2015-00175
|
2015-08-05 00:00:00
|
470b911ac2ce3b73f0230b5ccef544bc4f64816195a096f14cace556f3a15bc9
|
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] |
Séries / Divisions :
RPPM - RCM, BIC - PDSTK, BIC - PVMV
Texte :
A la suite de
la décision n° 2014-404 QPC du 20 juin 2014 du
Conseil constitutionnel, le régime fiscal du rachat par une société de ses propres parts ou actions a été modifié par
l'article
88 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014.
Pour les rachats réalisés à compter du 1er janvier 2015, le résultat constaté par le
porteur de parts ou actionnaire est imposé selon le seul régime des plus-values.
Actualité liée :
x
Documents liés :
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-30-30-20-40 : RPPM - Revenus et profits du patrimoine mobilier, gains et
profits assimilés - Modalités particulières d'imposition - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Exonérations totales ou partielles de retenue à la
source (CGI, art. 119 bis, 2) - Exonérations doctrinales prévues pour les dividendes distribués aux sociétés mères d'États membres de l'Union européenne
BOI-BIC-PDSTK-10-30-30 : BIC - Produits et stocks - Produits exceptionnels - Profits
autres que les subventions et les indemnités
BOI-BIC-PVMV-30-30-80 : BIC - Plus-values et moins-values - Plus-values et moins-values
du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières aux opérations de rachat par les sociétés de leurs propres actions
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2015-00084
|
https://bofip.impots.gouv.fr/bofip/9967-PGP.html/identifiant=ACTU-2015-00084
|
2015-04-01 00:00:00
|
5ce84c2b63a2cc72cf24a3eb6efabde67e050727ab70e75daa1cb48789a7721b
|
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] |
Séries / Divisions :
CF - PGR , CF - INF; REC - SOLID
Texte :
Le législateur a souhaité renforcer les sanctions pénales encourues en cas de délit de fraude fiscale et
prévues par l'article article 1741 du code général des impôts (CGI).
Ainsi,
l'article
106 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 :
- porte de 2 000 000 € à 3 000 000 € le montant de l'amende applicable, lorsque le délit de fraude fiscale
s'accompagne de circonstances aggravantes ;
- rend obligatoire, sauf décision contraire spécialement motivée du juge, le prononcé des peines
complémentaires d'interdiction des droits civiques, civils et de famille.
Par ailleurs,
l'article
23 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude prévoit que l'amende encourue peut être portée au double du produit de l'infraction.
En outre,
l'article
16 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude rend obligatoire, sauf décision contraire spécialement motivée par le juge, la peine complémentaire de diffusion et
d'affichage de la décision.
La procédure de poursuite pénale de la fraude fiscale est également aménagée par la création, au côté des
plaintes pour fraude fiscale, d'un dispositif de dénonciation obligatoire au procureur de la République, de faits de fraude fiscale examinés par l'administration fiscale lorsque certains critères
légaux sont remplis
(loi
n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude, art. 36).
En outre, les directions en charge du contrôle de l'impôt (nationales et spécialisées de contrôle fiscal)
peuvent désormais déposer elles-mêmes des plaintes pour fraude fiscale
(loi
n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude, art. 37).
Enfin, en cas de poursuites pénales pour fraude fiscale, l'administration fiscale a désormais la
possibilité de conclure une transaction fiscale avec le contribuable
(loi
n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude, art. 35).
Par ailleurs, un nouveau service spécialisé dans la lutte contre la délinquance fiscale, douanière et
financière est créé (décret n°
2019-460 du 16 mai 2019 portant création d'un service à compétence nationale dénommé « service d'enquêtes judiciaires des finances »).
Actualité liée :
X
Documents liés :
BOI-CF-PGR-20-40 : Garanties applicables lors de l'exercice du contrôle
- Impossibilité pour l'administration de renouveler une vérification de comptabilité ou examen de comptabilité déjà effectué pour un impôt ou une période déterminée
BOI-CF-PGR-30-30 : Garanties liées aux procédures de rectification -
Notification obligatoire en l'absence de rectification à l'issue d'une examen contradictoire de la situation fiscale personnelle, d'une vérification de comptabilité ou d'un examen de comptabilité et
limitation du droit de reprise lorsqu'il a été procédé à un examen contradictoire de la situation fiscale personnelle
BOI-CF-INF : Infractions et sanctions
BOI-CF-INF-30-30 : Infractions et sanctions - Mise en oeuvre des pénalités fiscales - Règles relatives au
recouvrement, au contentieux, à la prescription et à la solidarité dans le paiement des pénalités fiscales
BOI-CF-INF-40-10 : Infractions et sanctions pénales - Poursuites
correctionnelles
BOI-CF-INF-40-10-10 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale
BOI-CF-INF-40-10-10-10 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Éléments constitutifs du délit
BOI-CF-INF-40-10-10-15 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Dénonciations obligatoires de faits de fraude fiscale
BOI-CF-INF-40-10-10-20 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Mise en œuvre des poursuites par dépôt de plainte
BOI-CF-INF-40-10-10-30 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Procédure judiciaire d'enquête fiscale
BOI-CF-INF-40-10-10-40 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Personnes responsables du délit
BO-CF-INF-40-10-10-50 : Infractions et sanctions pénales - Poursuites
correctionnelles - Délit général de fraude fiscale - Les peines
BOI-CF-INF-40-10-20 : Infractions et sanctions pénales - Poursuites
correctionnelles - Infractions assimilées au délit de fraude fiscale et délits spéciaux de fraude fiscale
BOI-REC-SOLID-20-50 : Solidarités diverses et actions patrimoniales -
Solidarité de paiement - Responsabilité pécuniaire des complices et coauteurs de certaines infractions fiscales
Signataire des documents liés :
Maïté Gabet, chef du service du contrôle fiscal
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2019-00146
|
https://bofip.impots.gouv.fr/bofip/11856-PGP.html/identifiant=ACTU-2019-00146
|
2019-06-27 00:00:00
|
da79dc16f2ae1ebe226ab2030f315fb8634ab7f0615c02e3797827013c28f960
|
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] |
Série / Division :
REC - EVTS
Texte :
L'article 63 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (dite « loi Pacte ») a modifié l’article L. 622-24 du code de commerce.
Sous réserve des procédures judiciaires ou administratives en cours, l’établissement définitif des déclarations de créances doit, à peine de forclusion, être effectué dans le délai prévu à l'article L. 624-1 du code de commerce. S’agissant de la conversion à titre définitif, deux cas sont désormais prévus :
- soit la détermination de l'assiette et du calcul de l'impôt est en cours : l'établissement définitif des créances admises à titre provisionnel sera alors effectué par l'émission du titre exécutoire dans un délai de douze mois à compter de la publication du jugement d'ouverture ;
- soit une procédure de contrôle ou de rectification de l'impôt a été engagée : l'établissement définitif des créances qui en font l'objet sera alors réalisé avant le dépôt au greffe du compte rendu de fin de mission par le mandataire judiciaire.
Actualité liée :
X
Document lié :
BOI-REC-EVTS-10-30 : REC - Évènements affectant l'action en recouvrement - Procédures amiables et procédures collectives de règlement du passif - La déclaration de créances
Signataire du document lié :
Carine Bernard, cheffe du bureau droit et outils du recouvrement
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00307
|
https://bofip.impots.gouv.fr/bofip/12669-PGP.html/ACTU-2020-00307
|
2020-12-23 00:00:00
|
ca440964eb9a73d3b1cac42045e03cee58a545bb166db25168ed2d40c51e30fc
|
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] |
Séries / Divisions :
IS-DEF ; DJC-COVID19
Texte :
L'article 1 de la loi n° 2021-953 du 19 juillet 2021 de finances rectificative pour 2021 assouplit temporairement les conditions d'application du dispositif de report en arrière des déficits pour le déficit constaté au titre du premier exercice déficitaire clos à compter du 30 juin 2020 et jusqu’au 30 juin 2021 afin d'offrir aux entreprises affectées par les conséquences de la crise sanitaire de plus larges marges d'imputation de leurs déficits reportés en arrière.
La présente mise à jour commente ce dispositif.
Actualité liée :
X
Documents liés :
BOI-IS-DEF-20 : IS - Déficits et moins-values nettes à long terme - Report en arrière
BOI-IS-DEF-20-30 : IS - Déficits et moins-values nettes à long terme - Report en arrière - Aménagement temporaire du dispositif de report en arrière des déficits
BOI-DJC-COVID19-10 : DJC - COVID19 - Mesures fiscales spécifiques en période de crise sanitaire COVID19
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00204
|
https://bofip.impots.gouv.fr/bofip/13161-PGP.html/ACTU-2021-00204
|
2021-08-23 00:00:00
|
dd64b0d789b4437e17de328dfb2e2d9647fd784ee588ba335ad7b3709c09d025
|
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] |
Séries / Divisions :
TVA-LIQ ; RES-TVA
Texte :
L'activité de lancer de haches pratiquée en tant que jeu d'adresse bénéficie du taux réduit de taxe sur la valeur ajoutée de 10 % prévu au b nonies de l'article 279 du code général des impôts.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-20-50 : TVA - Taux réduits - Prestations de services imposables aux taux réduits - Expositions, sites, installations et appareils à caractère culturel, ludique, éducatif ou professionnel
BOI-RES-TVA-000091 : RES - Taxe sur la valeur ajoutée - Taux de TVA applicable aux droits d'accès à une installation de lancer de haches
Signataire des documents liés :
Laurent Perrin, chef du bureau de la fiscalité des transactions et du régime fiscal des OSBL
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00248
|
https://bofip.impots.gouv.fr/bofip/13281-PGP.html/ACTU-2021-00248
|
2021-09-08 00:00:00
|
73c73d614b3fa1506eb0f45e438bba60e04525fa3d0002458eae6707407b2e09
|
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] |
Séries / Divisions :
BIC-CHAMP ; CVAE-CHAMP ; IF-TFB ; IF-CFE
Texte :
L'article 29 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 a abrogé à compter du 1er janvier 2014 les exonérations facultatives temporaires de cotisation foncière des entreprises (CFE) et de taxe foncière sur les propriétés bâties (TFPB) en faveur des établissements d'entreprises participant à un projet de recherche et de développement agréé et implantés dans une zone de recherche et de développement d'un pôle de compétitivité, codifiées respectivement à l'article 1466 E du code général des impôts (CGI) et à l'article 1383 F du CGI.
L'exonération s'appliquait pendant une durée de cinq ans, soit pour les derniers bénéficiaires jusqu’au 31 décembre 2018.
Par conséquent, à compter des impositions dues au titre de 2019, plus aucune entreprise ne peut se prévaloir du régime d’exonération de CFE et de TFPB dans une zone de recherche et de développement d'un pôle de compétitivité. Corrélativement, s'achève aussi l'exonération de cotisation sur la valeur ajoutée des entreprises (CVAE) correspondante, qui s'appliquait dans les conditions prévues à l'article 1586 nonies du CGI.
Par ailleurs, l'article 44 undecies du CGI prévoyait une exonération d'impôt sur les bénéfices pour les entreprises implantées dans une zone de recherche et de développement d'un pôle de compétitivité et qui participaient, au 16 novembre 2009, à un projet de recherche et développement agréé par les services de l'État.
La période au cours de laquelle s'appliquait le régime d'exonération prenant fin au terme du cent dix-neuvième mois suivant le démarrage des travaux de recherche dans le projet de recherche, plus aucun contribuable ne peut se prévaloir du régime d'allègement d'impôt sur les bénéfices en faveur des entreprises implantées dans les zones de recherche et de développement d'un pôle de compétitivité à compter du 31 octobre 2019.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire
BOI-BIC-CHAMP-80-10-40 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises implantées dans les zones de recherche et de développement des pôles de compétitivité
BOI-CVAE-CHAMP-20 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement facultatif
BOI-CVAE-CHAMP-20-30 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement facultatif - Maintien des exonérations et des abattements en cours
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-TFB-10-160-40 : IF - Taxe foncière sur les propriétés bâties - Exonérations des bâtiments situés dans les zones de recherche et de développement des pôles de compétitivité et affectés à un projet de recherche et développement
BOI-IF-CFE-10-30-60-30 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonération facultative temporaire en faveur des entreprises implantées dans les zones de recherche et de développement des pôles de compétitivité
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2021-00254
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https://bofip.impots.gouv.fr/bofip/13298-PGP.html/ACTU-2021-00254
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2021-12-01 00:00:00
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f266448a2d3879d2f0792f81bf750d554049f08d3a684218c57d23df37c80093
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] |
Série / Division :
CF - IOR
Texte :
Des précisions sont apportées sur les modalités de mise en œuvre de l'amende prévue au I de l'article 1729 D du code général des impôts applicable en cas de défaut de présentation de la comptabilité informatisée selon les modalités prévues au I de l'article L. 47 A du livre des procédures fiscales.
Actualité liée :
X
Document lié :
BOI-CF-IOR-60-40-10 : CF - Procédures de rectification et d'imposition d'office - Contrôle des comptabilités informatisées - Représentation de la comptabilité par la remise d'une copie des fichiers des écritures comptables
Signataire du document lié :
Stéphane Créange, sous-directeur du contrôle fiscal, du pilotage et de l'expertise juridique
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00271
|
https://bofip.impots.gouv.fr/bofip/13335-PGP.html/ACTU-2021-00271
|
2021-12-15 00:00:00
|
a964e890877ae5c45e9a0441d6845446a5db28d21678cb88b2f8e610fcc8bf01
|
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] |
Série / Division :
INT - AEA
Texte :
Des précisions sont apportées relativement aux modalités de déclaration rectificative applicables à la déclaration prévue à l’article L. 102 AG du livre des procédures fiscales (LPF) à la charge des institutions financières. En particulier, la doctrine administrative distingue désormais celle-ci de la procédure applicable à l'article 1649 AC du code général des impôts.
Ainsi, pour l'application de l'article L. 102 AG du LPF, les institutions financières peuvent déposer une déclaration rectificative à compter du 1er juillet de l'année de dépôt de la déclaration initiale.
Actualité liée :
X
Document lié :
BOI-INT-AEA-20-40 : INT - Accords et échange automatique de renseignements relatifs aux comptes financiers - Norme commune de déclaration - Obligations déclaratives à la charge des institutions financières
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00265
|
https://bofip.impots.gouv.fr/bofip/13320-PGP.html/ACTU-2021-00265
|
2021-12-15 00:00:00
|
b7bd80b3d20df5d44092bebaa3cd8fc2a169774334f01383c73bb8674e7f3ec9
|
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] |
Série / Division :
IF - AUT
Texte :
Les dispositions du bulletin officiel des finances publiques relatives à la taxe d'enlèvement des ordures ménagères (TEOM) sont mises à jour des évolutions législatives intervenues depuis 2015.
1. L'article 57 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 prévoit la possibilité, pour les communes et les établissements publics de coopération intercommunale (EPCI), de financer par la TEOM le traitement et la collecte des déchets assimilés aux déchets ménagers (code général des impôts [CGI], art. 1520, I).
Afin de faciliter la mise en œuvre de la part incitative de la TEOM, l'article 57 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 prévoit également que les communes et les EPCI peuvent instaurer ce dispositif, à titre expérimental, sur une ou plusieurs parties de leur territoire pour une période maximale de cinq ans (CGI, art. 1522 bis, I bis).
Par ailleurs, l'article 57 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 permet aux communes et à leurs groupements de délibérer pour exonérer de TEOM les redevables de la redevance spéciale pour le financement de la gestion des déchets assimilés.
2. L'article 53 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 adapte les dispositions relatives à la TEOM à la création des communes nouvelles, notamment en ce qui concerne le sort réservé aux délibérations relatives à l'instauration de la taxe, aux zonages, à l'instauration d'une part incitative et à l'assiette.
3. Les articles 1 à 3 de l'ordonnance n° 2015-1630 du 10 décembre 2015 complétant et précisant les règles financières et fiscales applicables à la métropole du Grand Paris, aux établissements publics territoriaux et aux communes situés dans ses limites territoriales précisent les règles relatives à l'exercice de la compétence de gestion des ordures ménagères et déchets assimilés et au régime de la TEOM dans la métropole du Grand Paris.
4. L’article 77 de la loi n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 permet, lorsque les communes transfèrent la collecte des déchets des ménages à une communauté d'agglomération issue d'un syndicat d'agglomération nouvelle qui assurait antérieurement le reste de la compétence de traitement des déchets des ménages, à cette communauté d'agglomération d'instituer, selon le cas, la redevance d'enlèvement des ordures ménagères et la TEOM sur le territoire des communes où elles étaient en vigueur préalablement au transfert de compétence (CGI, art. 1639 A bis).
5. L'article 33 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 permet aux EPCI à fiscalité propre qui le souhaitent de calculer le plafonnement des valeurs locatives utilisées pour la détermination de la base d'imposition de la TEOM à partir de la valeur locative moyenne intercommunale (CGI, art. 1522, III).
6. L'article 23 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 autorise, la première année de l’institution de la part incitative, que le produit total de la TEOM puisse excéder, dans une limite de 10 %, le produit de la taxe de l’année précédente (CGI, art. 1636 B undecies, 6). Corrélativement, il diminue de 8 % à 3 % les frais d’assiette, de recouvrement, de dégrèvement et de non-valeurs à la charge des contribuables, au titre des cinq premières années au cours desquelles est mise en œuvre la part incitative (CGI, art. 1641).
Par ailleurs, 'article 23 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 inclut dans le champ de la TEOM les dépenses liées à la définition et aux évaluations des programmes locaux de prévention des déchets ménagers et assimilés (CGI, art. 1520, I).
L'article 23 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 clarifie également la nature des dépenses qui peuvent être prises en compte pour le calcul de la TEOM en autorisant, en plus des dépenses réelles de fonctionnement, la prise en compte soit des dépenses réelles d’investissement, soit des dotations aux amortissements correspondantes (CGI, art. 1520, I).
Enfin, cet article prévoit que les dégrèvements faisant suite à la constatation, par une décision de justice passée en force de chose jugée, de l'illégalité d'une délibération fixant le taux de la TEOM sont mis à la charge de la commune ou de l’EPCI (CGI, art.1520, IV).
7. L’article 135 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 porte la durée de l’expérimentation de la part incitative de la TEOM de cinq à sept ans pour les délibérations postérieures au 1er janvier 2021 (CGI, art. 1522 bis, I bis).
Enfin, l’article 218 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 porte à sept ans, en cas de fusion d’EPCI et en l’absence de délibération instituant la TEOM au plus tard le 15 janvier de l’année suivant celle de la fusion, la durée au cours de laquelle les délibérations prises antérieurement sont maintenues (CGI, art. 1639 A bis, III).
Actualité liée :
X
Documents liés :
BOI-IF-AUT-40 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Prélèvements au profit de l'État
BOI-IF-AUT-90-10 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Établissement de la taxe
BOI-IF-AUT-90-20-10 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Institution de la taxe - Dispositifs de droit commun
BOI-IF-AUT-90-20-20 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Institution de la taxe - Dispositifs de substitution
BOI-IF-AUT-90-30-10 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Fixation des taux et des tarifs - Vote des taux de la part fixe de TEOM
BOI-IF-AUT-90-30-20 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Fixation des taux et des tarifs - Vote du zonage de la TEOM
BOI-IF-AUT-90-30-30 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Fixation des taux et des tarifs - Vote des tarifs de la part incitative de la TEOM
BOI-IF-AUT-90-40 : IF - AUT - Taxe d'enlèvement des ordures ménagères (TEOM) - Délibérations relatives à l'assiette de la TEOM
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
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ACTU-2021-00005
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https://bofip.impots.gouv.fr/bofip/12730-PGP.html/ACTU-2021-00005
|
2021-12-20 00:00:00
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811c1de53900ab1691fd5ae0315ff15bae7b38429d105e496a672080197459d3
|
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] |
Série / Division :
INT-CVB
Texte :
Une convention en vue d’éviter les doubles impositions et de prévenir l’évasion et la fraude fiscales en matière d’impôts sur le revenu et la fortune a été signée à Paris le 20 mars 2018 entre le Gouvernement de la République française et le Gouvernement du Grand-Duché de Luxembourg. Elle est entrée en vigueur le 19 août 2019 et remplace la précédente convention du 1er avril 1958 modifiée.
Les commentaires relatifs à cette convention portent notamment sur le champ d'application de la convention, sur les règles d'imposition prévues pour certains revenus, ainsi que sur les modalités pour éliminer les doubles impositions et les dispositions diverses.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-LUX : INT - Convention fiscale entre la France et le Luxembourg
BOI-INT-CVB-LUX-10 : INT - Convention fiscale entre la France et le Luxembourg - Champ d’application de la convention
BOI-INT-CVB-LUX-20 : INT - Convention fiscale entre la France et le Luxembourg - Règles d'imposition prévues pour certains revenus
BOI-INT-CVB-LUX-30 : INT - Convention fiscale entre la France et le Luxembourg - Dispositions diverses
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00099
|
https://bofip.impots.gouv.fr/bofip/12882-PGP.html/ACTU-2021-00099
|
2021-02-23 00:00:00
|
65024b1298995f699304cefa5b5d501070d64cf76f1c85680087a027d81e903e
|
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] |
Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts 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 documents
liés :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2020-00024
|
https://bofip.impots.gouv.fr/bofip/12230-PGP.html/identifiant=ACTU-2020-00024
|
2020-02-06 00:00:00
|
eb7ab6f791a6c378b12a47478c91517ce232bd86e08e7ef05d5703c221952a94
|
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] |
Séries / Divisions :
BIC - RICI ; RES - BIC
Texte :
Des précisions sont apportées sur la situation, au regard du régime fiscal du mécénat prévu à l'article 200 du code général des impôts (CGI) et à l'article 238 bis du CGI, des fonds de dotation reversant les produits tirés des dons, qui doivent être incorporés à leur dotation.
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-000069 : RES - Bénéficies industriels et commerciaux - Réductions et crédits d'impôt - Précisions relatives aux fonds de dotation redistributeurs au regard du régime fiscal du mécénat
Signataire des documents liés :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00084
|
https://bofip.impots.gouv.fr/bofip/12860-PGP.html/ACTU-2021-00084
|
2021-02-17 00:00:00
|
47dd7a7087fc56b3c5c5577629c7f6e42a26d3cfe085769c9322b778c067e01e
|
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] |
Série / Divisions :
IS - DEF ; IS - FUS ; IS - GPE
Texte :
Dans le cadre d'opérations de restructuration placées sous le régime spécial des fusions, les déficits, charges financières nettes et capacité de déduction inemployée reportables de la société absorbée peuvent être transférés à la société absorbante, sous réserve de l'obtention préalable d'un agrément dans les conditions prévues au 1 du II de l'article 209 du code général des impôts (CGI) ou au c du 6 de l'article 223 I du CGI.
L'article 53 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a créé un mécanisme de transfert de déficits en dispense d'agrément, sous réserve du respect de certaines conditions, dans le cadre d'opérations de fusion ou assimilées soumises au régime spécial des fusions. Ce dispositif est codifié au 2 du II de l'article 209 du CGI et au septième alinéa du 6 de l'article 223 I du CGI. La présente publication commente cette nouvelle procédure de transfert de déficits de plein droit et apporte des modifications de coordination à certains documents sans changements doctrinaux.
Actualité liée :
X
Documents liés :
BOI-IS-DEF-10-10 : IS - Déficits et moins-values nettes à long terme - Report en avant - Conditions d'admission tenant au maintien de l'unité de l'entrepriseBOI-IS-FUS-10 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétésBOI-IS-FUS-10-20-30 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Conséquences au regard de la société absorbéeBOI-IS-FUS-10-20-50 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Régime spécial des fusions - Droits de la société absorbanteBOI-IS-FUS-10-40 : IS - Fusions et opérations assimilées - Régime de droit commun et régime spécial des fusions de sociétés relevant de l'impôt sur les sociétés - Notion de fusion rapideBOI-IS-FUS-10-60 : IS - Fusions et opérations assimilées - Transfert de plein droit de déficits antérieurs, de charges financières nettes non déduites et de capacité de déduction inemployée dans le cadre d'une opération de fusion soumise au régime spécialBOI-IS-FUS-10-60-10 : IS - Fusions et opérations assimilées - Transfert de plein droit de déficits antérieurs, de charges financières nettes non déduites et de capacité de déduction inemployée dans le cadre d'une opération de fusion soumise au régime spécial - Champ d'applicationBOI-IS-FUS-10-60-20 : IS - Fusions et opérations assimilées - Transfert de plein droit de déficits antérieurs, de charges financières nettes non déduites et de capacité de déduction inemployée dans le cadre d'une opération de fusion soumise au régime spécial - Conditions de la dispense d'agrémentBOI-IS-GPE-40-10 : IS - Régime fiscal des groupes de sociétés - Sorties et cessation de groupes - Situations entraînant sortie ou cessation du groupeBOI-IS-GPE-40-20-20 : IS - Régime fiscal des groupes de sociétés - Sorties et cessation de groupes - Conséquences des sorties et cessations de groupes - Sort des déficits et des charges financières nettes
Signataire des documents liés :
Florence Lerat, sous-directrice de la sécurité juridique des professionnels
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00180
|
https://bofip.impots.gouv.fr/bofip/13081-PGP.html/ACTU-2021-00180
|
2022-04-13 00:00:00
|
30d51e074d4565c7c7384b237bda436c5952141bc411526de0e73e0f83c23253
|
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] |
Série / Division :
RSA - CHAMP
Texte :
L’article 3 de la loi n° 2022-229 du 23 février 2022 portant reconnaissance de la Nation envers les harkis et les autres personnes rapatriées d'Algérie anciennement de statut civil de droit local et réparation des préjudices subis par ceux-ci et leurs familles du fait de l'indignité de leurs conditions d'accueil et de vie dans certaines structures sur le territoire français institue une réparation prenant la forme d'une somme forfaitaire au profit des harkis, moghaznis, personnels des diverses formations supplétives et assimilés de statut civil de droit local ayant servi la France en Algérie, de leurs conjoints et de leurs enfants.
Aux termes des dispositions du d du 4° de l’article 81 du code général des impôts issu de l’article 6 de la loi n° 2022-229 du 23 février 2022, cette somme forfaitaire valant réparation des préjudices de toute nature subis par ces personnes en raison des conditions de leur séjour dans les structures destinées à les accueillir après leur rapatriement d'Algérie est exonérée d’impôt sur le revenu.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-50-40 : RSA - Champ d'application - Éléments du revenu imposable - Revenus exonérés - Exonérations ayant un caractère de reconnaissance nationale
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00079
|
https://bofip.impots.gouv.fr/bofip/13588-PGP.html/ACTU-2022-00079
|
2022-06-09 00:00:00
|
5057da087bfd0d9127665641bb92c9c7d8c2d1136267aa3763f53ea6cc8c3ddb
|
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] |
Séries / Divisions :
TVA - CHAMP ; TVA - BASE
Texte :
Des précisions sont apportées sur les règles de la taxe sur la valeur ajoutée applicables aux ventes en filière.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-10-40-30 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Prestations de services
BOI-TVA-BASE-10-20-10 : TVA - Base d'imposition - Règles applicables à des opérations déterminées - Livraisons de biens
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00090
|
https://bofip.impots.gouv.fr/bofip/13610-PGP.html/ACTU-2022-00090
|
2022-06-29 00:00:00
|
cedd8bfe1366f282507781359d830107e544e507eb49f7536728739164cd5c0d
|
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] |
Séries / Divisions :
IF - TFNB ; IF - TFB
Texte :
L'article 11 de l'ordonnance n° 2021-614 du 19 mai 2021 relative à la fusion du port autonome de Paris et des ports maritimes du Havre et de Rouen en un établissement public unique a modifié l'article L. 5312-1 du code des transports (C. transp.) afin de créer la catégorie des grands ports fluvio-maritimes, c'est-à-dire les grands ports maritimes (GPM) intégrant un port fluvial.
Aux termes de l'article L. 5312-1 du C. transp., les dispositions applicables aux GPM s'appliquent également aux grands ports fluvio-maritimes.
L'article 37 de l'ordonnance n° 2021-614 du 19 mai 2021 modifie notamment l'article 1382 du code général des impôts (CGI), l'article 1382 E du CGI, l'article 1388 septies du CGI et l'article 1394 du CGI afin d’aligner, en matière de taxes foncières, le régime dont bénéficient les propriétés des grands ports fluvio-maritimes sur celui des GPM.
Actualité liée :
X
Documents liés :
BOI-IF-TFNB-10-40-10-100 : IF - Taxe foncière sur les propriétés non bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés publiques - Propriétés des grands ports maritimes
BOI-IF-TFB-10-50-15-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Propriétés des grands ports maritimes - Exonération des propriétés affectées à un service public ou d'utilité générale et non productives de revenus
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00084
|
https://bofip.impots.gouv.fr/bofip/13600-PGP.html/ACTU-2022-00084
|
2022-08-10 00:00:00
|
c8ac19900c03f05b6f94e06dc86b2ae1a2fa7885977798a13f8b7574f31e6867
|
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] |
Série / Division :
IF - CFE
Texte :
Les exonérations temporaires de cotisation foncière des entreprises (CFE) prévues au bénéfice des établissements situés dans les zones urbaines en difficulté s’appliquent dans la limite d’un plafond fixé par la loi, actualisé chaque année en fonction de la variation des prix constatée par l’institut national de la statistique et des études économiques (INSEE) pour l’année de référence de l’imposition définie à l’article 1467 A du code général des impôts (CGI).
En conséquence :
le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements réalisées dans les quartiers prioritaires de la politique de la ville (QPV) (CGI, art. 1466 A, I) est fixé pour 2023, après actualisation en fonction de la variation des prix, à un montant de 30 630 € de base nette imposable ;
le plafond d’exonération de CFE applicable aux créations ou extensions d’établissements ainsi qu’aux changements d’exploitant dans les zones franches urbaines-territoires entrepreneurs (ZFU-TE) (CGI, art. 1466 A, I sexies) est fixé pour 2023, après actualisation en fonction de la variation des prix, à un montant de 82 626 € de base nette imposable ;
le plafond d’exonération de CFE applicable pour les activités commerciales dans les QPV (CGI, art. 1466 A, I septies) est fixé pour 2023, après actualisation en fonction de la variation des prix, à un montant de 82 626 € de base nette imposable.
Actualité liée :
X
Document lié :
BOI-IF-CFE-10-30-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations facultatives temporaires accordées dans le cadre de la politique de la ville
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00129
|
https://bofip.impots.gouv.fr/bofip/13704-PGP.html/ACTU-2022-00129
|
2022-10-05 00:00:00
|
338e8273777c9b1f955d4d60693dbf8f180eacaa649baa456d3502ba96365664
|
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] |
Séries / Divisions :
BIC - CHAMP ; IF - CFE
Texte :
Après une première prorogation de deux ans par l'article 223 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, les exonérations fiscales s'appliquant dans les zones d’aide à finalité régionale (AFR) (impôts sur les bénéfices, taxe foncière sur les propriétés bâties, cotisation foncière des entreprises et cotisation sur la valeur ajoutée des entreprises), 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, à l'article 1465 du CGI et à l'article 1586 nonies du CGI ont été prorogées pour une année supplémentaire par l'article 68 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, soit jusqu'au 31 décembre 2023.
Par ailleurs, conformément au règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aide compatibles avec le marché commun en application des articles 107 et 108 du traité et à la décision de la Commission C (2022) 3093 du 16 mai 2022, le décret n° 2022-968 du 30 juin 2022 relatif aux zones d'aide à finalité régionale et aux zones d'aide à l'investissement des petites et moyennes entreprises pour la période 2022-2027 définit la nouvelle carte française des zones AFR et des zones d'aide à l'investissement des petites et moyennes entreprises pour la période du 1er janvier 2022 au 31 décembre 2027.
Actualité liée :
X
Documents 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 PME
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2021-00253
|
https://bofip.impots.gouv.fr/bofip/13294-PGP.html/ACTU-2021-00253
|
2022-12-21 00:00:00
|
727ee99a06db093b56e3d4d5377981f8a52b1de8ee8b3e817b06904c6890a4d6
|
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0.03672340512275696,
0.06890886276960373
] |
Série / Division :
BIC - RICI
Texte :
Le I de l'article 46 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge le crédit d'impôt pour dépenses de formation des dirigeants, prévu à l'article 244 quater M du code général des impôts, pour les heures de formation effectuées jusqu’au 31 décembre 2024.
Actualité liée :
X
Document lié :
BOI-BIC-RICI-10-50 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de formation des dirigeants
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00024
|
https://bofip.impots.gouv.fr/bofip/13821-PGP.html/ACTU-2023-00024
|
2023-02-08 00:00:00
|
7a85b8a49b86a7770d70cad8bee4ac6fb69b2dfaac5a02c007516af67d40acc1
|
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] |
Série / Division :
TVA / CHAMP
Texte :
Une précision est apportée concernant la définition des prothèses dentaires entrant dans le champ d'application de l'exonération de taxe sur la valeur ajoutée (TVA) prévue au 1° du 4 de l'article 261 du code général des impôts.
Les produits ne répondant pas à cette définition, notamment les appareils orthodontiques et les aligneurs, sont soumis à la TVA au taux normal.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-10 : TVA - Champ d'application et territorialité - Exonérations - Opérations exonérées en régime intérieur - Professions libérales et assimilées - Professions médicales et paramédicales
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00005
|
https://bofip.impots.gouv.fr/bofip/13795-PGP.html/ACTU-2023-00005
|
2023-02-08 00:00:00
|
cabef2049e1f8530d5a2ddaf04b2b666c585e4f562fc9738f2e4cff0b0337231
|
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] |
Série / Division :
IS - AUT
Texte :
La présente publication met à jour la doctrine administrative relative aux modalités d’imputation des crédits d’impôt étrangers. Les entreprises bénéficiant de tels crédits d'impôt peuvent déterminer librement l'ordre d’imputation sur l’impôt sur les sociétés et sur les contributions additionnelles à cet impôt.
Actualité liée :
X
Document lié :
BOI-IS-AUT-10-30 : IS - Contribution sociale sur l'IS - Modalités de paiement
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00123
|
https://bofip.impots.gouv.fr/bofip/13684-PGP.html/ACTU-2022-00123
|
2023-03-01 00:00:00
|
904766a25560172a3d4f1aaf42812e646336e4b26133b5162d91f430e116ecf4
|
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] |
Série / Division :
IF - AUT
Texte :
L’ordonnance n° 2021-1189 du 15 septembre 2021 portant création du Registre national des entreprises crée, au 1er janvier 2023, un registre national des entreprises (RNE) qui se substitue notamment au répertoire des métiers et, en Alsace-Moselle, au registre des entreprises, pour les activités relevant du secteur des métiers et de l'artisanat. Cette ordonnance procède également à l'adaptation des dispositions de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat et à des ajustements au sein du code de commerce et du code général des impôts.
À ce titre, l'article 1601 du code général des impôts (CGI) prévoit, depuis le 1er janvier 2023, que la taxe pour frais de chambres de métiers et de l'artisanat (TCMA) est due par les chefs d'entreprises individuelles et les sociétés tenus de s'inscrire au RNE ou qui s'y immatriculent volontairement.
Les commentaires relatifs à la TCMA sont donc mis à jour pour tenir compte de la création de ce nouveau registre et des adaptations qui en résultent.
Actualité liée :
X
Document lié :
BOI-IF-AUT-20 : IF - AUT - Taxes et prélèvements additionnels aux impôts fonciers - Taxe pour frais de chambres de métiers et de l'artisanat
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2023-00056
|
https://bofip.impots.gouv.fr/bofip/13875-PGP.html/ACTU-2023-00056
|
2023-04-19 00:00:00
|
04b4db7bf49a823ca0f2ad1f3b7dcc6918d5bf0a6839171c2d59ee745c2fae08
|
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] |
Séries / Divisions :
IR - DOMIC ; BAREME
Texte :
Conformément aux dispositions prévues au IV de l'article 182 A du code général des impôts, les limites de chaque tranche du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes viagères servis à des personnes qui ne sont pas fiscalement domiciliées en France sont mises à jour pour l'imposition des revenus de l'année 2023.
Le BOI-IR-DOMIC-10-20-20-10 fera l'objet d'une mise à jour ultérieure.
Actualité liée :
X
Documents liés :
BOI-IR-DOMIC-10-20-20 : IR - Situations particulières liées au domicile - Application du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenues à la source et prélèvements
BOI-BAREME-000043 : BAREME - IR - Tarifs de la retenue à la source applicable aux salaires et pensions servis à des non-résidents
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2022-00115
|
https://bofip.impots.gouv.fr/bofip/13673-PGP.html/ACTU-2022-00115
|
2023-06-13 00:00:00
|
837b9b9be328ed208118eb49eb73c95dfc496860f7024662e80879740cadcfcf
|
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Série / Division :TVA - LIQTexte :L'article 87 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 ouvre le bénéfice du taux réduit de taxe sur la valeur ajoutée (TVA) de 5,5 % aux droits d'entrée des spectateurs aux compétitions de jeux vidéos. Ainsi, aux termes du 3° du F de l'article 278-0 bis du code général des impôts, bénéficient désormais de ce taux réduit les compétitions définies à l'article L. 321-8 du code de la sécurité intérieure.Conformément au II de l'article 87 de loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, le taux réduit de TVA de 5,5 % est applicable aux prestations de services dont le fait générateur intervient à compter du 1er janvier 2024.Actualité liée :XDocument lié :BOI-TVA-LIQ-30-20-40 : TVA - Liquidation - Taux - Taux réduits - Prestations de services imposables aux taux réduits - SpectaclesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
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Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00046
|
https://bofip.impots.gouv.fr/bofip/14155-PGP.html/ACTU-2024-00046
|
2024-02-07 00:00:00
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27c24169b9d4451d0961754c5af60394074bb075bc22799f009f128837622d25
|
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Série / Division :IS - RICITexte :1/ L'article 58 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge jusqu'au 31 décembre 2027 le crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétés prévu à l'article 220 quindecies du code général des impôts.2/ Par ailleurs, l'article 59 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 assouplit, pour les concerts de musiques actuelles, la condition d'éligibilité relative à la jauge liée à la capacité des lieux dans lesquels sont présentés les spectacles. Pour ces concerts, il est ainsi admis de présenter une fois, lors de la tournée, le spectacle dans un lieu dont la jauge peut atteindre 2 900 places.Cette mesure s'applique aux demandes d'agrément à titre provisoire déposées à compter du 1er janvier 2024.Actualité liée :XDocument lié :BOI-IS-RICI-10-45 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétésSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00090
|
https://bofip.impots.gouv.fr/bofip/14218-PGP.html/ACTU-2024-00090
|
2024-04-17 00:00:00
|
e57a28bcc8bf9fb9b29fc4354f00e5276fd9a2b546467df5532a270b91363dd1
|
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Série / Divisions :IR - BASE ; IR - LIQ ; IR - PASTexte :Les A et B du I de l'article 2 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 prévoient l'indexation, au taux de 4,8 %, des limites des tranches du barème de l'impôt sur le revenu prévu à l'article 197 du code général des impôts et des seuils et limites qui lui sont associés.Cette revalorisation, qui s'applique à compter de l'impôt dû en 2024 sur les revenus de l'année 2023, concerne notamment le plafonnement de l'avantage maximal en impôt procuré par les demi-parts supplémentaires de quotient familial.Actualité liée :XDocuments liés :BOI-IR-BASE-40 : IR - Base d'imposition - Abattements spéciaux pour personnes âgées, invalides ou enfants à charge ayant fondé un foyer distinctBOI-IR-LIQ-20-10 : IR - Liquidation - Calcul de l'impôt - Détermination de l'impôt brutBOI-IR-LIQ-20-20-20 : IR - Liquidation - Calcul de l'impôt - Corrections affectant le montant de l'impôt brut - Plafonnement des effets du quotient familialBOI-IR-LIQ-20-20-30 : IR - Liquidation - Calcul de l'impôt - Correction affectant le montant de l'impôt brut - Décote prévue au 4 du I de l'article 197 du code général des impôtsBOI-IR-PAS-20-20-10 : IR - Prélèvement à la source - Calcul du prélèvement - Taux du prélèvement - Taux déterminé pour le foyer fiscal (« taux de droit commun »)Signataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00014
|
https://bofip.impots.gouv.fr/bofip/14121-PGP.html/ACTU-2024-00014
|
2024-06-18 00:00:00
|
f0cd8ee31f625881442758f5e483a7b333d1efb06d33c4729e38a2a4becb060f
|
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] |
Séries / Divisions :BIC - CHAMP ; IF - TFB ; IF - CFE ; ANNXTexte :1/ L'article 69 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 modifie la date de fin de l’exonération d’impôt sur les bénéfices associée au dispositif des jeunes entreprises innovantes (JEI) prévue à l'article 44 sexies A du code général des impôts (CGI), en réservant cette exonération aux entreprises créées jusqu'au 31 décembre 2023 au lieu du 31 décembre 2025.Si l'exonération d'impôt sur les bénéfices ne s'applique plus aux JEI créées à compter du 1er janvier 2024, les entreprises créées jusqu'au 31 décembre 2023 sont toujours susceptibles de bénéficier de cette exonération tant qu'elle conserve la qualification de JEI.La suppression de l'exonération d'impôt sur les bénéfices reste sans incidence sur les exonérations en matière d'impôts locaux qui restent applicables aux entreprises créées jusqu'au 31 décembre 2025.2/ L'article 44 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 crée une nouvelle catégorie de JEI dénommées « jeunes entreprises de croissance » (JEC). Il s'agit des entreprises qui satisfont à l'ensemble des critères mentionnées aux 1°, 2°, 4° et 5° de l'article 44 sexies-0 A du CGI, qui réalisent entre 5 % et 15 % de dépenses de recherche et développement et qui satisfont à des indicateurs de performance définis à l'article 49 Q de l'annexe III au CGI dans sa rédaction issue du décret n° 2024-464 du 24 mai 2024 relatif à la définition des indicateurs de performance économique prévus au c du 3° de l'article 44 sexies-0 A du code général des impôts.La performance de l'entreprise prétendant à la qualification de JEC est mesurée à la clôture de l'exercice en fonction de l'évolution de ses effectifs et de ses dépenses de recherche. Les modalités d'appréciation de ces indicateurs sont précisées au BOI-BIC-CHAMP-80-20-20-10.Le décret n° 2024-464 du 24 mai 2024 est entré en vigueur le 1er juin 2024. Dès lors, la qualité de JEC ne peut s'apprécier qu'à la clôture d’exercices clos à compter du 1er juin 2024.Actualité liée :XDocuments liés :BOI-BIC-CHAMP-80-20-20-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises exerçant une activité particulière - Jeunes entreprises innovantes, jeunes entreprises universitaires et jeunes entreprises de croissance - Conditions d'éligibilitéBOI-BIC-CHAMP-80-20-20-20 : BIC - Champ d'application et territorialité - Exonérations - Entreprises exerçant une activité particulière - Jeunes entreprises innovantes, jeunes entreprises universitaires et jeunes entreprises de croissance - Portée et calcul des allègements fiscauxBOI-IF-TFB-10-170-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des bâtiments appartenant aux jeunes entreprises innovantes, jeunes entreprises universitaires ou jeunes entreprises de croissance réalisant des projets de recherche et de développementBOI-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, jeunes entreprises universitaires et jeunes entreprises de croissanceBOI-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, universitaires ou de croissanceSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00156
|
https://bofip.impots.gouv.fr/bofip/14329-PGP.html/ACTU-2024-00156
|
2024-07-03 00:00:00
|
874b0cd625e3567de6207157dcaf1a5c12013f310ebeda4b2b7f1684857893b6
|
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] |
Séries / Divisions :TFP - TVS ; AIS - MOB ; ENR - TIM ; RES - TFPTexte :L’ordonnance n° 2021-1843 du 22 décembre 2021 portant partie législative du code des impositions sur les biens et services et transposant diverses normes du droit de l’Union européenne a procédé à la recodification des dispositions relatives aux différentes taxes portant sur les déplacements routiers au sein du code des impositions sur les biens et services (CIBS) (CIBS, art. L. 421-1 à CIBS, art. L. 421-180).Cette recodification à droit constant a tenu compte des modifications précédemment apportées aux taxes portant sur l’immatriculation des véhicules et aux taxes portant sur leur affectation à des fins économiques (loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 69, loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 55 et loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 171).Ces dispositions ont été complétées par l'article 47 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, par l'article 48 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, par l'article 97 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 et par l'article 99 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024.La présente publication commente les différentes taxes sur les déplacements routiers, régies par le chapitre Ier du titre II du livre IV du code des impositions sur les biens et services.Les BOI suivants font l'objet d'une consultation publique du 10 juillet 2024 au 30 septembre 2024 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.Actualité liée :XDocuments liés soumis à consultation publique :BOI-AIS-MOB-10-10 : AIS - Mobilités - Taxes sur les déplacements routiers - Dispositions généralesBOI-AIS-MOB-10-20 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'immatriculation des véhiculesBOI-AIS-MOB-10-20-10 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'immatriculation des véhicules - Dispositions communesBOI-AIS-MOB-10-20-20 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'immatriculation des véhicules - Taxe fixeBOI-AIS-MOB-10-20-30 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'immatriculation des véhicules - Taxe régionale et taxe sur les véhicules de transportBOI-AIS-MOB-10-20-40 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'immatriculation des véhicules - Taxes sur les véhicules de tourismeBOI-AIS-MOB-10-30 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'affectation des véhicules à des fins économiquesBOI-AIS-MOB-10-30-10 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'affectation des véhicules à des fins économiques - Dispositions communesBOI-AIS-MOB-10-30-20 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'affectation des véhicules à des fins économiques - Taxes sur l'affectation des véhicules de tourismeBOI-AIS-MOB-10-30-30 : AIS - Mobilités - Taxes sur les déplacements routiers - Taxes sur l'affectation des véhicules à des fins économiques - Taxe sur l'affectation des véhicules lourds de transport de marchandisesDocuments liés :BOI-TFP-TVS : TFP - Taxe sur les véhicules de sociétésBOI-TFP-TVS-10 : TFP - Taxe sur les véhicules de sociétés - Champ d'applicationBOI-TFP-TVS-10-10 : TFP - Taxe sur les véhicules des sociétés - Champ d'application - Personnes imposablesBOI-TFP-TVS-10-20 : TFP - Taxe sur les véhicules de sociétés - Champ d'application - Véhicules taxablesBOI-TFP-TVS-10-30 : TFP - Taxe sur les véhicules de sociétés - Champ d'application - Véhicules exonérésBOI-TFP-TVS-20 : TFP - Taxe sur les véhicule de sociétés - Période d'impositionBOI-TFP-TVS-30 : TFP - Taxe sur les véhicules de sociétés - Tarif, liquidation et paiementBOI-TFP-TVS-40 : TFP - Taxe sur les véhicules de sociétés - Recouvrement, contrôle et contentieuxBOI-TFP-TVS-50 : TFP - Taxe sur les véhicules de sociétés - Incidence de la taxe sur les véhicules de sociétés sur les bénéfices imposablesBOI-TFP : TFP - Taxes sur les facteurs de productionBOI-AIS-MOB : AIS - MobilitésBOI-AIS-MOB-10 : AIS - Mobilités - Taxes sur les déplacements routiersBOI-ENR-TIM-20 : ENR - Timbres et taxes assimilées - Droits de délivrance de documents et perceptions diversesBOI-ENR-TIM-20-60 : ENR - Timbres et taxes assimilés - Documents relatifs à la conduite des véhicules à moteurBOI-ENR-TIM-20-60-20 : ENR - Taxe sur les certificats d'immatriculation des véhicules (ou taxe sur les cartes grises)BOI-ENR-TIM-20-60-30 : ENR - Timbres et taxes assimilées - Droits de délivrance de documents et perceptions diverses - Documents relatifs à la conduite des véhicules à moteur - Taxes additionnelles à la taxe sur les certificats d'immatriculation des véhicules (ou cartes grises)BOI-ENR-TIM-20-60-40 : ENR - Timbres et taxes assimilées - Droits de délivrance de documents et perceptions diverses - Documents relatifs à la conduite des véhicules à moteur - Taxe annuelle sur la détention des véhicules les plus polluantsBOI-ENR-TIM-20-60-50 : ENR - Timbres et taxes assimilées - Droits de délivrance de documents et perceptions diverses - Documents relatifs à la conduite des véhicules à moteur - Taxe pour la gestion des certificats d'immatriculation des véhiculesBOI-ENR-TIM-20-60-60 : ENR - Timbres et taxes assimilées - Droits de délivrance de documents et perceptions diverses - Documents relatifs à la conduite des véhicules à moteur - Redevance pour frais d'acheminement des certificats d'immatriculation des véhiculesBOI-RES-TFP-000024 : RES - Taxe sur les facteurs de production - Taxe sur les véhicules de sociétés - Véhicules de catégorie « N1 » conçus pour le transport de marchandises équipés de points d'ancrage de fixation d'une banquetteSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
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ACTU-2023-00062
|
https://bofip.impots.gouv.fr/bofip/13887-PGP.html/ACTU-2023-00062
|
2024-07-10 00:00:00
|
c288cd613131e8ca43edc1aa0a912be3361b31726547deb9dbe4ae0554521596
|
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Série / Division :CF - INFTexte :L'article 113 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 institue un délit de mise à disposition d'instruments de facilitation de la fraude, codifié à l'article 1744 du code général des impôts, à l'encontre des personnes physiques ou morales qui mettent à disposition, à titre gratuit ou onéreux, un ou plusieurs moyens, services, actes ou instruments juridiques, fiscaux, comptables ou financiers ayant pour but de permettre à un ou plusieurs tiers de se soustraire frauduleusement à l’établissement ou au paiement total ou partiel des impôts mentionnés au code général des impôts.Actualité liée :XDocuments liés :BOI-CF-INF-40 : CF - Infractions et sanctions - Infractions et sanctions pénalesBOI-CF-INF-40-10 : CF - Infractions et sanctions - Infractions et sanctions pénales - Délits de fraude fiscale et assimilésBOI-CF-INF-40-40 : CF - Infractions et sanctions - Infractions et sanctions pénales - Délit de mise à disposition d'instruments de facilitation de la fraude fiscaleSignataire des documents liés :Carole Maudet, sous-directrice du contrôle fiscal, du pilotage et de l'expertise juridique
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00179
|
https://bofip.impots.gouv.fr/bofip/14378-PGP.html/ACTU-2024-00179
|
2024-08-28 00:00:00
|
dd8b3c52938ae3116a512b3d6e2edf2a4715c95013f7395b63717f3b27fd0019
|
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] |
Série / Division :BIC - RICITexte :En application du 1° du III de l'article 244 quater I du code général des impôts (CGI), peuvent entrer dans l'assiette du crédit d'impôt au titre des investissements dans l'industrie verte (C3IV) les dépenses engagées, dans le cadre d'un plan d'investissement agréé, en vue de l'acquisition de certains actifs corporels, sous réserve que ces derniers soient acquis auprès d'un tiers qui n'est pas lié, au sens du 12 de l'article 39 du CGI, à l'entreprise bénéficiaire du C3IV.Toutefois, la condition d'acquisition des actifs corporels auprès d'entreprises non liées aboutit notamment à exclure les acquisitions réalisées via une centrale d'achats, alors même que ces schémas d'organisation sont économiquement vertueux.Par conséquent, afin d'assurer une neutralité dans les choix de gestion des entreprises, il est admis que peuvent entrer dans l'assiette du C3IV les dépenses engagées dans le cadre d'un plan d'investissement agréé, entrant dans la détermination du résultat imposable, en vue de l'acquisition des actifs corporels mentionnés au 1° du III de l'article 244 quater I du CGI auprès d'une entreprise liée lorsque cette dernière se borne à acheter auprès d'un tiers non lié les actifs corporels revendus à l'entreprise bénéficiaire du C3IV et que cette cession intervient avant la mise en service de ces actifs corporels.Ces dépenses sont retenues à hauteur de leur montant compte non tenu de la marge générée lors de l'opération réalisée entre les deux entités liées.Actualité liée :03/07/2024 : BIC - Création du crédit d'impôt au titre des investissements dans l'industrie verte (C3IV) (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 35)Document lié :BOI-BIC-RICI-10-180-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre des investissements dans l'industrie verte - Modalités de détermination du crédit d'impôtSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale
|
Bulletin officiel des finances publiques - impôts
|
ACTU-2024-00209
|
https://bofip.impots.gouv.fr/bofip/14446-PGP.html/ACTU-2024-00209
|
2024-10-02 00:00:00
|
1ecd3accd18b25ffa04bc6e98cbd48318beda8aab725c2ff8b25478de8b84031
|
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] |
1
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 a été signée à Helsinki le 11 septembre 1970 entre le gouvernement de la République française et le gouvernement de la République de Finlande.
La
loi n° 71-1034 du 24 décembre 1971 (JO du 27 décembre
1971 page 12747) a autorisé l'approbation de cette convention du côté français qui a été publiée par le
décret n° 72-304 du 12 avril 1972 (JO du 22 avril 1972
page 4241).
Cette convention est entrée en vigueur le 1er février 1972 .
L'article 30 de la convention prévoit que les stipulations qu'elle comporte s'appliquent du côté
français :
- en ce qui concerne, d'une part, les impôts perçus par voie de retenue à la source sur les
dividendes et les intérêts, d'autre part, les paiements prévus à l'article 10, paragraphes 3 et 4, aux produits mis en paiement à compter du 1er février 1972;
- en ce qui concerne les autres impôts sur le revenu, à l'année d'imposition 1970 et aux années
suivantes.
L'entrée en vigueur de la convention du 11 septembre 1970 a mis fin à la convention du 25 août
1958 entre la Finlande et la France tendant à éviter les doubles impositions et à établir des règles d'assistance administrative réciproque en matière d'impôts sur les revenus et sur la fortune.
Toutefois, les stipulations de la convention de 1958 en matière d'impôts sur les revenus et sur la fortune demeurent en vigueur, dans la mesure où il y est fait référence pour l'application de la
convention du 25 août 1958 tendant à éviter les doubles impositions et à prévenir les évasions fiscales en matière de droits de mutation par décès.
I. Régime concernant les revenus de capitaux mobiliers
A. Dividendes
10
Le régime applicable aux dividendes est fixé par l'article 10 de la convention.
Sous réserve du respect de toutes les conditions requises, les dividendes payés par une
société française à un bénéficiaire, résident de Finlande, sont exonérés en France de retenue à la source.
B. Intérêts
20
Le régime applicable aux intérêts est fixé par l'article 11 de la convention.
Selon ce texte, et sous réserve des exonérations prévues par le paragraphe 3 dudit article,
les intérêts provenant de France et payés à un résident de Finlande supportent, en France, le prélèvement au taux réduit de 10 % dans le cas général et de 12 % en ce qui concerne les intérêts
d'obligations émises en France avant le 1er janvier 1965.
C. Redevances
30
Le régime applicable aux redevances est fixé par l'article 12 de la convention.
D'après les stipulations de cet article, les redevances, telles qu'elles sont définies par le
second paragraphe de l'article, sont exonérées en France de toute retenue à la source lorsqu'elles sont payées à des bénéficiaires résidents de Finlande.
II. Modalités d'application
40
En règle générale, les réductions ou exonérations de l'impôt français à la source sur les
dividendes, intérêts et redevances versés à des résidents de Finlande sont accordées à la condition que le bénéficiaire de ces revenus justifie :
- qu'il est résident de Finlande au sens de l'article 4 de la convention ;
- que les produits en cause ne se rattachent pas à un établissement stable que possède en
France ce résident de Finlande (§ 6 de l'article 10, 5 de l'article 11 et 3 de l'article 12).
50
Pour obtenir le bénéfice de ces avantages, les intéressés complètent
l'imprimé 5000 (attestation de résidence,
CERFA n° 12816), et ses annexes 5001
(liquidation de la retenue à la source sur dividendes, CERFA n° 12816),
5002 (liquidation et remboursement du prélèvement
à la source sur intérêts, CERFA n° 12816) ou
5003
(demande de réduction de la retenue à la
source sur redevances, CERFA n° 12816).
Il est précisé que le
formulaire
5001 (CERFA n° 12816) peut être utilisé pour plusieurs sociétés françaises débitrices, dès lors que le paiement des dividendes relève d'un même établissement payeur.
Enfin, l'imprimé 5000 est muni d'une notice explicative, à laquelle il convient de se reporter
en ce qui concerne la transmission et l'utilisation des différents exemplaires.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-FIN-10
|
https://bofip.impots.gouv.fr/bofip/3126-PGP.html/identifiant=BOI-INT-CVB-FIN-10-20120912
|
2012-09-12 00:00:00
|
897bc61e9463def5a6929a3bcc64cbbfaa2fc7743cc63d383c70b2b09a7c25ec
|
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1
Les donations sont imposables en France lorsque le donateur est domicilié en France. Elles sont
imposables sans qu'il y ait à distinguer selon que l'acte est passé en France ou à l'étranger et quelle que soit la nature mobilière ou immobilière des biens transmis.
Lorsque le donateur n'est pas domicilié en France, seules sont imposables en France les
transmissions à titre gratuit de biens français, détenus directement ou indirectement (code général des impôts (CGI), art. 750
ter), même opérées par actes passés à l'étranger.
Ces dispositions ne s'appliquent que sous réserve des conventions conclues entre la France et
divers pays étrangers.
Les règles de territorialité applicables aux mutations à titre gratuit font l'objet de
commentaires détaillés au BOI-ENR-DMTG-10-10-30.
10
Les actes passés à l'étranger constatant des donations de biens imposables en vertu des
dispositions de l'article 750 ter du CGI devraient, en droit strict, être présentés à la formalité dans le délai de droit
commun d'un mois de leur date au service des impôts des entreprises du domicile du donateur si celui-ci est domicilié en France, ou, dans le cas contraire, au service de la DRESG (Direction des
Résidents à l’Etranger et des Services Généraux) ou au service des impôts de Menton pour les personnes résidant à Monaco. Toutefois, en raison des difficultés que les parties peuvent rencontrer pour
respecter ce délai, le ministre a décidé de le porter à trois mois.
Lorsque l'acte est rédigé dans une langue étrangère, il est accompagné d'une traduction en
langue française, certifiée par un traducteur-juré. La mention d'enregistrement et la quittance des droits sont apposées sur la traduction et une mention analogue est apposée par duplicata sur
l'original.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTG-20-10-30
|
https://bofip.impots.gouv.fr/bofip/3259-PGP.html/identifiant=BOI-ENR-DMTG-20-10-30-20120912
|
2012-09-12 00:00:00
|
511901cf446e458d978a40d61ffe91e9c52ae4bf72adaf25a1d49506cc16ef1b
|
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] |
1
La perception des droits d'enregistrement et de la taxe de publicité foncière
est, en principe, indissociable de la présentation des actes ou de la
déclaration des mutations à la formalité de l'enregistrement ou à la formalité
fusionnée.
L'agent auprès duquel est accomplie cette formalité assoit et liquide l'impôt.
Il est également chargé de le percevoir.
10
La formalité de l'enregistrement est fusionnée avec celle de la publicité
foncière pour la plupart des actes soumis obligatoirement aux deux formalités.
La formalité de l'enregistrement n'est effectuée dans les services des impôts
que pour les actes qui ne sont pas soumis à la formalité fusionnée. L'exécution
de la formalité de l'enregistrement proprement dite est assurée par le comptable
de la DGFIP.
Lorsqu'elle est applicable, la formalité fusionnée est accomplie dans les
conservations des hypothèques, l'enregistrement des actes concernés résultant
alors de leur publication. L'exécution de la formalité unique est accomplie par
le conservateur des hypothèques.
20
Ces règles particulières sont exposées dans le présent titre qui est consacré :
- à la formalité de l'enregistrement (chapitre 1
BOI-ENR-DG-40-10) ;
- à la formalité fusionnée de publicité foncière et d'enregistrement (chapitre 2
BOI-ENR-DG-40-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DG-40
|
https://bofip.impots.gouv.fr/bofip/3280-PGP.html/identifiant=BOI-ENR-DG-40-20120912
|
2012-09-12 00:00:00
|
6fc038cdec0bc996665b1c14527e2ab3208d0e9f412b6f92ca694332b904cf21
|
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] |
1
Les taux applicables en ligne directe, en ligne collatérale et entre non-parents non liés par un
pacte civil de solidarité sont identiques à ceux prévus pour les successions (cf. BOI-ENR-DMTG-10-50-30).
Les taux applicables aux donations entre époux ou partenaires liés par un pacte civil de
solidarité (PACS) sont prévus par l'article 777 du code général des impôts (CGI).
Remarque : Les partenariats civils conclus régulièrement à l'étranger
bénéficient, en matière de droits de donation, du régime applicable aux PACS.
S'agissant du tarif, il convient donc de se référer au barème applicable aux transmissions à titre gratuit entre époux ou entre partenaires liés par un PACS prévu à
l'article 777 du CGI (cf. Remarque du BOI-ENR-DMTG-20-30-20-20 § 30). Sont
notamment assimilés au PACS les partenariats mentionnés au BOI-IR-CHAMP-20-10, n° 80 et suivants,
sous réserve que ceux-ci ne soient pas contraires à l’ordre public.
Les tarifs sont appliqués sur la part revenant à chaque ayant droit après, le cas échéant,
abattement.
Le minimum de perception
(CGI, art. 674) est applicable pour chaque acte de donation, quel que soit le nombre des donataires et quelle que soit leur
qualité. Il n'est pas applicable lorsque, par le jeu des abattements ou des réductions, la libéralité se trouve exonérée de tout droit.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-DMTG-20-30-20-40
|
https://bofip.impots.gouv.fr/bofip/3348-PGP.html/identifiant=BOI-ENR-DMTG-20-30-20-40-20120912
|
2012-09-12 00:00:00
|
75a0eb4a1b243acbc555b2a46e7f9da2a62aa237c662d3a8a16d82124abaae86
|
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] |
I. Sociétés immobilières de copropriété dotées de la transparence fiscale
A. Généralités
1
L'article 1655 ter du
code général des impôts (CGI) a institué un régime de "transparence fiscale" applicable à certaines sociétés immobilières.
Ces sociétés doivent avoir pour objet exclusif :
- soit la construction d'immeubles ou de groupes d'immeubles en vue de leur division par
fractions destinées à être attribuées aux associés en propriété ou en jouissance ;
- soit l'acquisition des mêmes biens ;
- soit la gestion des biens correspondants après division ;
- soit la location, pour le compte d'un ou plusieurs de leurs membres, de tout ou partie des
biens susvisés appartenant à chacun de ces membres.
10
En pratique, le régime de transparence fiscale concerne des sociétés civiles de personnes ou des
sociétés de capitaux :
- sociétés constituées en vue de l'attribution d'immeubles aux associés par fractions divises,
visées de l'article L. 212-1 du code de la construction et de l'habitation (CCH) à
l'article L. 212-13 du CCH lorsqu'elles limitent leur activité à la construction ou à l'acquisition des
immeubles destinés à être attribués aux associés en propriété ou en jouissance. En revanche, en sont exclues celles qui, dans le cadre de ce statut, gèrent directement les immeubles sociaux ou donnent
caution hypothécaire pour garantir les emprunts contractés par les cessionnaires de parts sociales ;
- sociétés coopératives de construction visées de
l'article L. 213-1 du CCH à
l'article L. 213-5 du CCH, lorsqu'elles ont pour objet la construction d'un ou plusieurs immeubles à
usage principal d'habitation en vue de leur division par lots destinés à être attribués aux associés ;
- sociétés qui, constituées antérieurement à l'entrée en vigueur des articles précités,
étaient visées, soit à l'article premier de la loi du 28 juin 1938 réglant le statut de la copropriété des immeubles divisés par appartements, soit à
l'article 80 de la loi n° 53-80 du 7 février
1953 modifié par le III de l'article 97 de la
loi n° 59-1454 du 26 décembre 1959 ;
- sociétés qui ont, en fait, un objet identique à celui des sociétés ci-avant énumérées, même
si leurs statuts ne se réfèrent pas expressément aux textes précités.
20
Le régime de la transparence fiscale s'applique, en principe, quel que soit le nombre des
associés.
B. Régime fiscal des actes concernant la vie des sociétés transparentes
1. Actes exclus de la formalité unique
30
Il s'agit uniquement des actes qui ne contiennent pas de dispositions soumises à publicité
foncière.
a. Droits d'enregistrement proprement dits
1° Principe
40
En application du 5° du 1 de
l'article 635 du CGI, tous les actes constatant la prorogation, la transformation ou la dissolution des sociétés transparentes,
ainsi que l'augmentation, l'amortissement ou la réduction de leur capital, doivent être enregistrés dans les conditions de droit commun.
Remarque : Si le 5° du 1 de l'article 635 du
CGI ne vise pas les actes constatant la formation des sociétés, certains de ces actes peuvent être obligatoirement soumis à l'enregistrement, en application de l'article 635 du CGI par ailleurs, soit
en raison de la qualité de leur rédacteur (notaire, huissier, etc.), soit en raison des dispositions qu'ils contiennent (mutations immobilières, de fonds de commerce, etc.).
Ainsi la formalité doit être accomplie dans le délai d'un mois à compter de la date de l'acte.
À défaut d'acte, ces opérations doivent faire l'objet d'une déclaration dans le mois qui suit leur réalisation, en vertu des dispositions de
l'article 638 A du CGI.
2° Régime d'imposition
a° Actes de constitution des sociétés transparentes
50
En application du premier alinéa de
l'article 810 bis du CGI, les apports purs et simples effectués lors de la constitution de ces sociétés sont, en règle
générale, exonérés de droits.
En revanche, les apports réalisés au cours de la vie sociale demeurent taxables dans les
conditions de droit commun (augmentation de capital, fusion ou opération assimilée, changement de régime fiscal, etc.).
60
Les apports à titre onéreux supportent les droits de mutation au tarif applicable en fonction
de la nature des biens apportés ou prévu à l'article 683 bis du CGI.
Les apports soumis à la TVA relèvent du régime exposé au
BOI-ENR-AVS-40-10.
70
Cas particuliers :
Apport par des sociétés de construction de tout ou partie de leur actif à des sociétés nouvelles constituées à cette fin. Prise en charge du passif.
Les sociétés visées de
l'article L. 212-1 du CCH à
l'article L. 212-13 du CCH et de
l'article L. 213-1 du CCH à
l'article L. 213-5 du CCH peuvent apporter la totalité ou une partie seulement de leur actif à une ou
plusieurs sociétés nouvelles constituées conformément aux dispositions des mêmes textes.
Dans la plupart des cas, les actes qui constatent la formation de ces dernières sociétés ne
remplissent pas, en droit strict, les conditions requises pour bénéficier de l'exonération prévue à l'article 810 bis du
CGI. En effet, les apports sont le plus souvent grevés d'un passif dont la prise en charge par les sociétés nouvelles doit normalement donner ouverture à des droits proportionnels et taxes de
mutation à titre onéreux.
Néanmoins, étant donné que les sociétés nouvelles assurent la continuation de la société
ancienne et qu'elles sont réputées, chacune en ce qui la concerne, avoir le même objet que cette dernière, il est admis que les actes constatant la formation de telles sociétés puissent bénéficier de
l'exonération de droit fixe précitée et ne soient pas soumis aux droits proportionnels et taxes de mutation à titre onéreux.
L'application de cette mesure est subordonnée à la condition que la ou les sociétés nouvelles
bénéficiaires des apports aient uniquement pour objet les activités visées à l'article 1655 ter du CGI.
Capital souscrit intégralement au moyen d'apports soumis à la TVA.
Les apports de meubles et d'immeubles, y compris les terrains à bâtir et biens assimilés
mentionnés au I du A de l'article 1594-0 G du CGI, entrant dans le champ d'application de la TVA, bénéficient de
l'exonération de droit d'enregistrement (combinaison du IV de l'article 810 du CGI et du premier alinéa de l'article 810 bis du
CGI).
Société transparente constituée par voie de scission d'une société de capitaux qui lui fait apport d'un terrain.
L'opération relève du droit commun, l'acte étant en principe exonéré du droit fixe prévu au 1
de l'article 810 du CGI (outre l'application de la TVA dans la mesure où le terrain constitue un terrain à bâtir).
b° Actes passés en cours ou en fin de société
80
Les actes par lesquels les sociétés ayant fonctionné conformément à l'objet défini à
l'article 1655 ter du CGI augmentent leur capital, prorogent leur durée ou font à leurs membres, par voie de partage en
nature à titre pur et simple, attribution exclusive en propriété des fractions, auxquelles ils ont vocation, d'immeubles ou groupes d'immeubles construits, acquis ou gérés par elles, bénéficient de
l'enregistrement au droit fixe prévu au I de l'article 828 du CGI.
L'application de ce régime est subordonnée aux conditions suivantes, communes à l'ensemble des
actes visés ci-dessus :
- les actes doivent être passés par des sociétés qui ont fonctionné conformément à l'objet
défini à l'article 1655 ter du CGI. Cette condition est considérée comme remplie par les sociétés qui ont été admises au bénéfice de la « transparence fiscale » prévue par cet article et qui n'ont pas
cessé, depuis lors, de remplir les conditions auxquelles est subordonnée l'application de ce régime.
Cette condition écarte donc du bénéfice de l'application du droit fixe l'acte par lequel
une société civile particulière ayant pour objet la propriété, l'exploitation et l'administration d'immeubles, procède d'abord à une augmentation de capital, puis se transforme en société civile de
construction dite transparente (Cass. com.,
arrêt du 4 mai 1973, pourvoi n° 72-10041) ;
- lorsque les actes concernent des sociétés assujetties à la TVA en application de
l'article 257 du CGI, ces sociétés doivent justifier du règlement de ladite taxe due sur les opérations de construction.
90
Conditions particulières à certains actes :
Augmentation de capital.
Il y a lieu de distinguer suivant la nature des biens apportés. Ainsi, le droit fixe prévu au
I de l'article 828 du CGI est applicable aux actes constatant de nouveaux apports à titre pur et simple lorsqu'il s'agit
d'apports en nature.
En revanche, les apports en numéraire sont, en principe, soumis au droit fixe prévu au I de
l'article 810 du CGI.
Les actes d'augmentation de capital par incorporation de réserves sont soumis au droit fixe
prévu au I de l'article 828 du CGI. À cet égard, il n'y a pas lieu de distinguer selon la nature et l'ancienneté des réserves capitalisées.
Remarque : Lorsque les dispositions
indépendantes d'un même acte donnent toutes, considérées isolément, ouverture à des droits fixes, seul est perçu le droit fixe le plus élevé.
Comme pour les actes de constitution de société, le droit fixe ne couvre que les apports purs
et simples. Si une partie des apports était réalisée à titre onéreux, cette dernière opération donnerait ouverture aux droits et taxes normalement exigibles de ce chef.
Augmentation de capital faisant entrer des tiers dans la société et réduisant ainsi les droits des associés anciens sur les immeubles sociaux.
Cette opération a, en fait, pour résultat de transférer des associés à des tiers une fraction
du droit de propriété qu'ils étaient censés détenir directement sur les biens de l'actif social. Elle est, dès lors, taxée comme une vente.
100
Partage de société.
Seuls les actes de partage qui répondent aux conditions exigées par le 2° du I de
l'article 828 du CGI sont susceptibles d'être enregistrés au droit fixe.
Il doit donc s'agir d'un partage en nature intervenant entre les associés et comportant
l'attribution exclusive en propriété des fractions d'immeubles ou groupes d'immeubles construits, acquis ou gérés par la société et auxquels ils avaient vocation.
En outre, le partage doit être effectué à titre pur et simple, c'est-à-dire sans soulte ni
retour. Cette condition exclut du bénéfice du droit fixe la remise à l'architecte, en règlement de ses honoraires, d'appartements construits par la société
(Cass. com., arrêt du 2 novembre 1967).
S'il existe un passif social au moment du partage, le régime de faveur reste applicable, dès
lors que ce passif est réparti entre tous les associés proportionnellement à leurs droits dans l'actif brut.
Sociétés ayant bénéficié de prêts à la construction.
En application du 2° du I de l'article 828 du CGI, les sociétés qui ont bénéficié de prêts
pour la réalisation de leur objet social peuvent bénéficier du droit fixe prévu au I de l'article 828 du CGI, même si la répartition de ces prêts a pour effet d'enlever au partage son caractère pur et
simple, pourvu que cette répartition ait été effectuée suivant les règles prévues par les organismes prêteurs.
Le cas échéant, l'acte de partage doit contenir tous renseignements utiles à cet égard et
notamment se référer à la décision prise par l'organisme prêteur.
S'il existe concurremment un autre passif, la société peut, sans perdre les avantages accordés
au partage pur et simple :
- soit répartir ce passif entre les associés proportionnellement à leurs droits dans l'actif
brut ;
- soit faire masse de ce passif et de la dette contractée envers l'organisme prêteur et
répartir cette masse de manière à supprimer ou du moins à réduire la soulte résultant de l'inégale répartition du prêt spécial.
En revanche, si la répartition inégale du passif excédant celui contracté envers l'organisme
prêteur a pour conséquence d'accroître la soulte résultant de la répartition de ce dernier passif, le partage perd son caractère pur et simple au sens du 2° du I de l'article 828 du CGI.
Remarque : Les actes de
partage partiel intervenant en cours de société peuvent bénéficier du régime prévu au 2° du I de l'article 828 du CGI au même titre que les actes de partage en fin de société.
Enfin, il n'y a pas lieu pour l'octroi de ce régime, de distinguer :
- suivant la date à laquelle intervient le partage ;
- suivant la personne à laquelle sont attribués les lots composant l'immeuble ;
- suivant l'origine de la société transparente dont l'actif est partagé.
c° Attributions de logements faites par les sociétés coopératives de construction en application du deuxième alinéa de
l'article 80 de la loi n° 53-80 du 7 février 1953 : régime de faveur
110
Le deuxième alinéa de
l'article 80 de la loi n° 53-80 du 7 février
1953 autorise les sociétés coopératives qui ont pour objet la construction, l'acquisition ou la gestion d'ensembles immobiliers à usage principal d'habitation composés d'immeubles collectifs, de
maisons individuelles et, éventuellement, des services communs y afférents, et destinés à être attribués aux associés en propriété ou en jouissance, et qui fonctionnent sous le régime institué par la
loi n° 47-1775 du 10 septembre
1947, à attribuer à leurs associés les immeubles ou fractions d'immeubles sociaux, soit à titre de reprise ou de remboursement en nature d'apports, soit par voie de cession pour la partie qui
excède la valeur de ces apports (cf. I-A § 10).
Cet alinéa a été abrogé par la
loi n° 71-579 du 16 juillet 1971 mais reste applicable aux programmes ayant reçu un commencement d'exécution avant
le 17 juillet 1971.
En vertu du 2° du I de
l'article 827 du CGI, les attributions de logements qui sont faites par ces sociétés dans les conditions visées ci-dessus sont
enregistrées au droit fixe.
Dans la mesure où il reste applicable, ce texte a une portée très générale. Il concerne toutes
les attributions entrant dans les prévisions du deuxième alinéa de l'article 80 de la loi n° 53-80 du 7 février 1953 même si ces attributions sont réalisées pour partie à titre de cession. Le droit
fixe susvisé couvre tous les droits et taxes qui seraient normalement exigibles à raison de cette attribution.
b. Taxe de publicité foncière
120
La publication au service chargé de la publicité foncière des actes d'apport et des actes de
partage concernant les sociétés visées à l'article 1655 ter du CGI est opérée en franchise de taxe de publicité foncière.
La même exonération est applicable aux actes qui constatent les attributions de logements
faites par les sociétés coopératives dans les conditions prévues à
l'article 80 de la loi n° 53-80 du 7 février
1953 (cf. I-B-1-a-2°-c° § 110).
2. Actes soumis à la formalité unique
130
Les actes concernant la vie sociale des sociétés transparentes qui contiennent exclusivement
des dispositions soumises à publicité foncière et les actes qui contiennent à la fois des dispositions soumises à publicité foncière et d'autres qui ne le sont pas (actes mixtes) sont soumis à la
formalité unique.
Ces actes donnent lieu, lors de la formalité unique, au paiement de la taxe fixe de publicité
foncière lorsque les conditions requises sont remplies.
La taxe fixe de publicité foncière est payable lors du dépôt au service chargé de la publicité
foncière des documents à publier, dépôt qui doit être effectué dans le délai d'un mois à compter de la date de l'acte, délai porté à deux mois en cas d'adjudication.
3. Cessions de droits dans les sociétés transparentes
140
À l'exception de celles qui entrent dans le champ d'application de la TVA en vertu de
l'article 257 du CGI (BOI-ENR-AVS-40-10), les cessions d'actions ou de parts sociales émises par
les sociétés visées à l'article 1655 ter du CGI sont régies par le principe de la transparence fiscale. Dès lors que les
sociétés transparentes n'ont pas de personnalité distincte de celle de leurs membres, les cessions de droits sociaux n'ont plus pour objet des droits immobiliers incorporels, mais les biens eux-mêmes
représentés par les actions ou parts cédées. En règle générale, la cession est censée constituer une vente du local à la jouissance ou à la propriété duquel lesdites actions ou parts donnent vocation.
La vente doit être soumise, en tous points, au régime fiscal des ventes d'immeubles.
150
Ce régime est étendu aux cessions de parts ou actions de sociétés qui n'ont pas pour objet
celui défini à l'article 1655 ter du CGI, lorsque ces actions ou parts confèrent à leurs possesseurs le droit à la
jouissance d'immeubles ou de fractions d'immeubles ou sont destinées à leur conférer ce droit (CGI, art. 728).
C. Accès d'une société au régime de transparence fiscale et sortie de ce régime
1. Mise en harmonie de l'objet statutaire d'une société avec les dispositions de l'article 1655 ter du CGI
160
D'une manière générale, l'enregistrement de l'acte constatant une simple modification de
l'objet statutaire d'une société pour le rendre conforme aux prévisions de l'article 1655 ter du CGI ne donne ouverture
qu'au droit fixe prévu à l'article 680 du CGI.
Il n'en serait autrement que si cette modification était accompagnée de changements profonds,
intéressant des clauses essentielles du pacte social, et qui seraient de nature à faire considérer qu'il y a création d'une personne morale nouvelle. En ce cas, il y aurait lieu de faire application
des règles concernant les actes de constitution de sociétés transparentes (cf. I-B-1-a-2°-a° § 50 et suiv.).
170
Remarques : Accession au régime de la
transparence fiscale d'une société civile de gestion immobilière continuée entre les descendants de l'apporteur d'un immeuble bâti titulaires de droits sociaux acquis à titre gratuit et d'autres
acquis à titre onéreux.
Lorsqu'une société qui a pour objet de donner en location un immeuble bâti, non encore divisé en
fractions destinées à être attribuées en propriété ou en jouissance aux associés, décide de modifier ses statuts pour se placer sous le régime de
l'article 1655 ter du CGI, elle est réputée ne plus avoir de personnalité distincte de celle de ses membres pour
l'application notamment des droits d'enregistrement et de la taxe de publicité foncière.
Par suite, l'opération en cause, par laquelle les membres de la société sont censés, du point de
vue fiscal, se dessaisir de la propriété de leurs droits sociaux pour acquérir la propriété divise d'une fraction de l'immeuble, produit les mêmes effets qu'une dissolution de société.
Il s'ensuit que cette modification d'objet statutaire qui donne lieu à l'établissement d'un état
de division de l'immeuble est de nature à entraîner l'exigibilité des droits proportionnels en cas de partage de l'actif social.
En conséquence et s'agissant par hypothèse d'une SCI n'ayant pas opté pour le régime fiscal des
sociétés de capitaux, il y a lieu normalement de distinguer entre :
- d'une part, l'attribution faite aux descendants de l'apporteur des fractions de l'immeuble
correspondant aux parts acquises à titre gratuit par les intéressés qui donne ouverture au droit fixe prévu à l'article 680 du
CGI ;
- et d'autre part, l'attribution du surplus de l'immeuble correspondant à des parts sociales
achetées qui devrait, en principe, être soumise aux droits de mutation.
Toutefois, si les liens de parenté existant ou ayant existé entre l'apporteur de l'immeuble et
les attributaires actuels correspondent à ceux définis à l'article 748 du CGI (membres originaires de l'indivision, conjoint,
ascendants, descendants ou ayants droit à titre universel de l'union de l'un ou de plusieurs d'entre eux), il est admis de ne pas percevoir le droit de mutation normalement exigible. En contrepartie,
le droit ou la taxe prévu à l'article 746 du CGI est perçu sur la valeur totale de l'actif social attribué aux associés.
2. Retour au régime fiscal de droit commun d'une société qui bénéficiait de la transparence fiscale
180
En matière de droits d'enregistrement, les conséquences du retour au régime de droit commun
varient selon que la société relèvera à l'avenir du régime fiscal des sociétés de capitaux ou du régime des sociétés de personnes.
a. Société passible à l'avenir de l'impôt sur les sociétés
190
En ce cas, les droits et taxes de mutation à titre onéreux ne sont applicables dans les
conditions prévues au II de l'article 809 du CGI que sur les apports purs et simples faits à la société depuis le 1er
août 1965 par des personnes non soumises à l'impôt sur les sociétés (BOI-ENR-AVS-20-40).
b. Société non passible de l'impôt sur les sociétés
200
Dans l'hypothèse où le retour au droit commun est le résultat d'une modification statutaire
ou d'un changement d'activité de fait, il équivaut à la constitution d'une société nouvelle et entraîne, en principe, l'exigibilité du seul droit fixe prévu à
l'article 680 du CGI.
210
En ce qui concerne les biens entrant dans le champ d'application de la TVA, la
transformation d'une société transparente en société non transparente ne justifie l'exigibilité de cette taxe que si elle emporte création d'une personne morale nouvelle compte tenu de la novation de
l'objet social et de l'importance des modifications statutaires.
c. Sort des actes ultérieurs
220
Bien entendu, les actes de la vie sociale postérieurs au retour sous le régime de droit
commun ne peuvent plus bénéficier du régime prévu au 2° du I de l'article 828 du CGI (cf.
I-B-1-a-2°-b° § 80 et suiv.).
3. Transformation d'une société transparente en une société civile immobilière de construction-vente
230
La constitution des sociétés visées à
l'article 239 ter du CGI étant susceptible d'être enregistrée au droit fixe, il est admis que l'acte de transformation ne
donne ouverture qu'à ce même droit fixe. Par ailleurs, il n'y a pas lieu de remettre en cause le droit ou la taxe fixe perçu lors de la création de la société transparente, si au jour de la
transformation la société en cause n'avait procédé à aucune opération de nature à lui faire perdre le bénéfice du régime de la transparence.
II. Organismes d'habitations à loyer modéré et assimilés
240
Sous réserve des dispositions du I de
l'article 827 du CGI (cf. II § 300), les actes nécessaires à la constitution et à la dissolution des organismes
d'habitations à loyer modéré définis dans le livre IV du CCH (CCH, art. L. 411 et suiv.) sont soumis
gratuitement (CGI, art. 809, I-1°) à la publicité foncière ou à l'enregistrement s'ils remplissent les conditions visées au 1°
du I de l'article 809 du CGI, c'est-à-dire s'ils ne portent pas transmission de biens meubles ou immeubles entre les associés ou autres personnes
(CGI, art. 1052, I).
Les sociétés d'habitations à loyer modéré ne sont admises à ce régime de faveur qu'autant
qu'elles remplissent les conditions énumérées à l'article L. 422-2 du CCH, et aux
articles L. 422-5 et suivants du CCH.
250
Ces dispositions sont applicables :
- aux sociétés de bains-douches et aux organismes de jardins familiaux visés aux
articles L. 561-1 du code rural et de la pêche maritime et
L. 561-2 du code rural et de la pêche maritime
(CGI, art. 1052, II-1°) ;
- aux sociétés coopératives artisanales ainsi qu'aux groupements de ces mêmes coopératives
visés au
titre
premier de la loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale (CGI, art. 1052, II-1°).
260
Toutefois ce régime ne bénéfice qu'aux apports à titre pur et simple. Les apports à titre
onéreux sont soumis au régime de droit commun des mutations à titre onéreux.
270
L'exonération d'impôt s'applique à chacun des actes concourant à la constitution de la
société. Il s'ensuit que chacun d'eux doit être envisagé isolément, lorsqu'il s'agit d'apprécier s'il y a lieu de l'admettre au bénéfice de l'exonération.
280
Les procès-verbaux de délibération des assemblées générales des sociétés d'habitations à
loyer modéré ayant pour objet la formation, la dissolution, la prorogation ou la fusion de la société, ou une augmentation de capital bénéficient de l'exonération.
290
En revanche, le partage des valeurs sociales ne profite pas de l'exonération, même s'il a
lieu dans l'acte de dissolution, dont il constitue une disposition indépendante.
300
Remarque
: Attribution d'actif après dissolution.
Les actes constatant l'attribution d'actif net faite à un ou plusieurs organismes
attributaires par une société d'habitations à loyer modéré, en vertu du premier alinéa de l'article L.
422-11 du CCH, quelle que soit la nature des biens compris dans l'actif net attribué, sont soumis au droit fixe d'enregistrement ou à une taxe fixe de publicité foncière prévu au 1° du I de
l'article 827 du CGI.
Cette disposition est applicable aux sociétés coopératives artisanales et aux groupements de
ces mêmes coopératives constitués conformément à l'article 3 de la loi du 27 décembre 1923 et réalisant les opérations désignées à l'article premier de la loi du 2 août 1932 facilitant la construction
des locaux à usage artisanal (CGI, art. 827, I-1°-al. 2).
|
Bulletin officiel des finances publiques - impôts
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BOI-ENR-AVS-40-20
|
https://bofip.impots.gouv.fr/bofip/3403-PGP.html/identifiant=BOI-ENR-AVS-40-20-20150902
|
2015-09-02 00:00:00
|
243da716e59eafd257f3e60350b8a59193779c296b20a47a467a221204e83aad
|
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] |
I. Niveau des taux de la TVA
1
Les collectivités d'outre-mer relevant de
l'article
73 de la Constitution du 4 octobre 1958 où s'applique la TVA sont la Guadeloupe, la Martinique et La Réunion.
5
Les taux de TVA applicables dans les collectivités d'outre-mer listées au I § 1
comprennent, d'une part, des taux principaux de TVA, à savoir un taux normal de 8,5 % et un taux réduit de 2,1 %, et d'autre part, des taux particuliers.
A. Taux principaux de la TVA
10
Aux termes des a et b du 1° de
l'article 296 du code général des impôts (CGI), les taux de TVA applicables dans les collectivités de Guadeloupe, de Martinique
et de La Réunion sont les suivants :
- taux réduit : 2,1 % ;
- taux normal : 8,5 %.
20
Le champ d'application de ces taux étant identique à celui de la métropole, il convient donc de
se reporter sur ce point au BOI-TVA-LIQ.
B. Taux particuliers de la TVA
1. Premières représentations de certains spectacles
30
Aux termes du a de
l'article 296 bis du CGI, la TVA est perçue en Guadeloupe, en Martinique et à La Réunion, au taux de 1,05 % pour les
opérations visées à l'article 281 quater du CGI.
Il ressort des dispositions de l'article 281 quater du CGI et de
l'article 89 ter de l'annexe III au CGI que le taux de 1,05 % s'applique aux recettes afférentes aux entrées des 140
premières représentations théâtrales d'œuvres dramatiques, lyriques, musicales ou chorégraphiques nouvellement créées ou d'œuvres classiques faisant l'objet d'une nouvelle mise en scène, de spectacles
de cirque comportant exclusivement des créations originales conçues et produites par l'entreprise et faisant appel aux services réguliers d'un groupe de musiciens, de spectacles donnés par un artiste
de variétés ou un groupe musical (l'artiste peut présenter des œuvres appartenant déjà à son répertoire dès lors qu'elles font l'objet d'un nouvel arrangement musical ou, le cas échéant, scénique)
ainsi que de spectacles donnés dans des théâtres de chansonniers (si le spectacle présenté ne comporte que des œuvres nouvelles et est conçu autour d'un thème central).
Le régime des premières représentations en cause, et en particulier l'ensemble des conditions
à satisfaire pour qu'il trouve à s'appliquer est exposé au BOI-TVA-LIQ-40.
2. Ventes d'animaux vivants de boucherie et de charcuterie à des non assujettis
40
Aux termes du b de l'article
l'article 296 bis du CGI, la TVA est perçue, en Guadeloupe, en Martinique et à La Réunion, au taux de 1,75 % pour les
opérations visées à l'article 281 sexies du CGI, à savoir les ventes d'animaux vivants de boucherie et de charcuterie
faites à des personnes non assujetties à la TVA.
3. Publications de presse
50
Le régime des publications françaises en provenance ou à destination de Guadeloupe, de
Martinique et de La Réunion est exposé au BOI-TVA-LIQ-40, auquel il convient de se reporter.
60
Il est cependant précisé que le taux de la TVA applicable aux opérations portant sur les
publications qui remplissent les conditions prévues par l'article 72 de l'annexe III au CGI ou par
l'article 73 de l'annexe III au CGI ainsi qu'aux services de presse en ligne qui remplissent les conditions prévues par
l'article 1 du décret n° 2009-1340 du 29 octobre 2009 pris pour application de
l'article 1er de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse, est fixé à 1,05 % en Guadeloupe, en Martinique et à La Réunion
(CGI, art. 298 septies).
II. Coefficients de conversion et arrondissement des bases d'imposition
A. Coefficients de conversion
70
Conformément aux dispositions de
l'article 266 du CGI et de l'article 267 du CGI, les
taux visés ci-dessus s'appliquent à des bases hors TVA mais comprenant les prélèvements de toute nature assis en addition de cette taxe.
Remarque : L'octroi de mer n'est pas compris dans la base d'imposition de la
TVA.
80
Pour déterminer les bases d'imposition hors taxe à porter sur les déclarations de chiffre
d'affaires, les redevables, qui réalisent ordinairement des recettes taxes comprises (détaillants notamment) et qui éprouveraient des difficultés pour comptabiliser leurs recettes « hors taxe »
imposables, peuvent utiliser les coefficients de conversion suivants arrêtés à la troisième décimale.
1. Taux principaux
90
Taux réduit : 100 / 102,1 (soit 0,979) ;
Taux normal : 100 / 108,50 (soit 0,921).
2. Taux particuliers
100
En ce qui concerne les taux particuliers, on obtient, en appliquant le rapport :100 / (100 +
taux) arrêté à la troisième décimale, les coefficients de conversion suivants :
- taux de 1, 05 % : coefficient de conversion = 0,989 ;
- taux de 1, 75 % : coefficient de conversion = 0,982.
B. Arrondissement des bases d'imposition
110
Conformément à l'article
270 du CGI, la TVA frappe les sommes imposables et l'ensemble des éléments servant à la liquidation de la taxe, arrondis à l'euro le plus proche.
Il est précisé qu'en application de
l'article 1724 du CGI, les taxes sur le chiffre d'affaires à acquitter sont liquidées en négligeant les centimes, cet
arrondissement étant pratiqué au niveau du décompte de chaque impôt ou taxe.
|
Bulletin officiel des finances publiques - impôts
|
BOI-TVA-GEO-20-10
|
https://bofip.impots.gouv.fr/bofip/343-PGP.html/identifiant=BOI-TVA-GEO-20-10-20190605
|
2019-06-05 00:00:00
|
f31a7ae230c633447775b89c22be318f2b1d9f4268aef19221868ed3081fb699
|
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] |
Les commentaires exprimés dans cette annexe sont retirés à compter de la date de publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans l'onglet "versions".
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000127
|
https://bofip.impots.gouv.fr/bofip/3462-PGP.html/identifiant=BOI-ANNX-000127-20130702
|
2013-07-02 00:00:00
|
bd9fd7c004764125cb691c1743d725671521d9f90de7c0074e6d75493c809a70
|
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] |
1
La société peut être dissoute soit par une
décision des associés, soit en application d'une disposition statutaire ou
légale. La dissolution de la société est généralement suivie d'une période de
liquidation.
La liquidation aboutit généralement à faire
ressortir l'actif net qui se partagera entre les associés
10
Le présent titre est consacré :
- à la dissolution de société (chapitre
1, cf
BOI-ENR-AVS-30-10)
- au partage de société (chapitre
2, cf
BOI-ENR-AVS-30-20)
|
Bulletin officiel des finances publiques - impôts
|
BOI-ENR-AVS-30
|
https://bofip.impots.gouv.fr/bofip/3516-PGP.html/identifiant=BOI-ENR-AVS-30-20120912
|
2012-09-12 00:00:00
|
27cf4a435d65c1567a5edd96a38aa0d29a83e4ea88456d0829cb654e6150749f
|
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-0.0432632640004158,
-0.019864588975906372,
-0.029009737074375153,
0.00598298991099,
0.028186745941638947,
-0.024173511192202568,
0.006789437960833311,
0.011640860699117184,
-0.00823602918535471,
0.02743436023592949,
0.005135109182447195,
0.06566579639911652,
0.024167684838175774,
-0.01958313025534153,
0.06394132226705551,
0.08767243474721909,
-0.04952602460980415,
0.01884574629366398,
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] |
L'article 64 du
code général des impôts (CGI) qui prévoyait les modalités de détermination des bénéfices forfaitaires agricoles, a été abrogé par
l'article
33 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015. Cette abrogation s'appliquant à compter de l'imposition des revenus de l'année 2016, le régime du bénéfice
forfaitaire est applicable jusqu'aux revenus de l'année 2015 (déclarés en 2016).
Le régime des micro-exploitations (régime « micro-BA »), prévu à
l'article 64 bis du CGI, qui remplace le régime du forfait, est présenté au BOI-BA-BASE-15.
Les commentaires exprimés dans le présent document sont retirés à compter de la date de publication des
commentaires relatifs au régime micro-BA. Pour prendre connaissance des commentaires antérieurs, consulter la version précédente dans l'onglet « Versions Publiées Du Document ».
|
Bulletin officiel des finances publiques - impôts
|
BOI-BA-BASE-10-30
|
https://bofip.impots.gouv.fr/bofip/3593-PGP.html/identifiant=BOI-BA-BASE-10-30-20160907
|
2016-09-07 00:00:00
|
fa32e2f5f04363898fdf58baf38a8232eebad043cb5777a5299e6b96de14396f
|
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] |
L'article 64 du
code général des impôts (CGI), qui prévoyait les modalités de détermination des bénéfices forfaitaires agricoles, a été abrogé par
l'article
33 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015. Cette abrogation s'appliquant à compter de l'imposition des revenus de l'année 2016, le régime du bénéfice
forfaitaire est applicable jusqu'aux revenus de l'année 2015 (déclarés en 2016).
Le régime des micro-exploitations (régime « micro-BA »), prévu à
l'article 64 bis du CGI, qui remplace le régime du forfait, est présenté au BOI-BA-BASE-15.
La première phase, collective, dans la détermination des bénéfices forfaitaires agricoles
consiste à établir le barème des bénéfices forfaitaires moyens unitaires prévus par l'article 64 du CGI.
Les éléments à retenir pour établir ce barème font l'objet de la section 1,
BOI-BA-BASE-10-20-10.
La section 2, BOI-BA-BASE-10-20-20, présente la procédure de
fixation des éléments de calcul des bénéfices forfaitaires.
Le service d'assiette des impôts n'intervient pas dans la détermination des éléments de calcul
des bénéfices unitaires qui sont fixés, sur proposition du directeur départemental ou régional des finances publiques, par la commission départementale des impôts directs et des taxes sur le chiffre
d'affaires ou, à défaut de décision de sa part ou sur appel, par la commission centrale des impôts directs.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BA-BASE-10-20
|
https://bofip.impots.gouv.fr/bofip/3595-PGP.html/identifiant=BOI-BA-BASE-10-20-20160907
|
2016-09-07 00:00:00
|
18222620219dbc991b3189f41430c8378cb80e086b50d9ed091e1c2cada3620f
|
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] |
I. Condition relative à la forme juridique de la société
1
Les sociétés de capitaux autorisées à opter pour le dispositif en application du premier alinéa
du I de l'article 239 bis AB du code général des impôts (CGI) doivent revêtir la forme d'une société anonyme (SA), d'une
société par actions simplifiées (SAS) ou d'une société à responsabilité limitée (SARL). Cette liste est limitative, et les sociétés constituées sous une forme juridique autre que celles énoncées
ci-avant, telles que les sociétés en commandite, sont par conséquent exclues de ces dispositions.
10
En revanche, les EURL dont l'associé unique est une personne physique et qui auraient exercé
l'option pour leur assujettissement à l'impôt sur les sociétés en application de l'article 239 du CGI ou les SARL qui seraient
de nouveau assujetties à l'impôt sur les sociétés après avoir été placées dans le champ d'application de l'impôt sur le revenu en application de
l'article 239 bis AA du CGI (SARL « de famille ») sont éligibles au présent régime dès lors qu'elles en respectent les
autres conditions exposées ci-dessous.
20
Cas particulier des sociétés d'exercice libéral
La
loi n° 90-1258 du 31 décembre
1990 n'a pas créé une nouvelle forme de sociétés, mais un mode particulier d'exercice des professions libérales au sein de formes de sociétés de capitaux préexistantes. Ainsi, les sociétés
d'exercice libéral à responsabilité limitée (SELARL), sociétés d'exercice libéral à forme anonyme (SELAFA) et société d'exercice libéral par actions simplifiées (SELAS) sont soumises, sous réserve de
quelques aménagements propres à l'activité libérale, aux règles prévues par la
loi n° 66-537 du 24 juillet 1966 sur les sociétés
commerciales, et suivent les règles fiscales applicables aux SARL, SA et SAS (BOI-BNC-SECT-70-40).
Il sera dès lors admis que les sociétés d'exercice libéral revêtant la forme d'une SELARL, d'une
SELAFA ou d'une SELAS puissent exercer l'option prévue à l'article 239 bis AB du CGI.
II. Condition relative au capital
A. Condition relative à la non-cotation de la société
30
Les sociétés cotées ne sont pas admises au dispositif. Le I de
l'article 239 bis AB du CGI précise en effet que les titres de ces sociétés de capitaux ne doivent pas être admis aux
négociations sur un marché d'instruments financiers. Cette interdiction vise tous les marchés, qu'ils soient français ou étrangers.
B. Seuils de détention
40
Le capital et les droits de vote de la société doivent être détenus à la fois à hauteur de
50 % au moins par des personnes physiques et de 34 % au moins par un ou plusieurs associés exerçant la fonction de dirigeant au sein de la société ainsi que par leur foyer fiscal. Ces deux conditions
sont cumulatives.
1. Condition de détention à hauteur de 50 % au moins par des personnes physiques
50
Le capital et les droits de vote de la société doivent être détenus directement à hauteur de
50 % au moins par des personnes physiques. Ils peuvent par conséquent être détenus par des associés personnes morales à hauteur de 50 % au plus.
2. Condition de détention à hauteur de 34 % au moins par un ou plusieurs associés dirigeants
60
Le capital et les droits de vote de la société doivent être détenus directement à hauteur de
34 % au moins par un ou plusieurs associés « exploitants », ayant une fonction de dirigeant, et par les membres de leur foyer fiscal.
70
Les fonctions de dirigeant concernées sont limitativement énumérées par la loi, et
correspondent en pratique à chaque forme juridique visée par le texte :
- président du conseil de surveillance, ou membre du directoire dans une SA « à directoire » ;
- directeur général ou président dans une SA de forme classique ou une SAS ;
- ou gérant majoritaire ou minoritaire dans une SARL.
3. Modalités d'appréciation des seuils de 50 % et 34 %
80
Les seuils de 50 % et 34 % sont déterminés par des ratios au numérateur desquels figure la
masse des participations éligibles, et au dénominateur l'ensemble des participations composant le capital. Il est précisé que ces deux seuils portent sur la détention du capital et des droits de vote
; les ratios doivent donc être satisfaits aussi bien en ce qui concerne la répartition des titres de capital que des droits de vote, les droits financiers (droits à dividende, etc.) n'étant en
revanche pas retenus pour cette appréciation.
90
Ces seuils s'apprécient en tenant compte de la détention directe du capital et des droits de
vote par, respectivement, des personnes physiques et des associés personnes physiques exerçant une fonction de dirigeant, et en ajoutant à cette détention directe la détention par des personnes
membres du foyer fiscal des personnes considérées.
100
Le dénominateur des ratios servant à l'appréciation du respect des seuils de 50 % et 34 % est
constitué de l'intégralité des titres de capital et de l'intégralité des droits de vote émis par la société qui souhaite exercer l'option, à l'exception des titres et droits représentatifs des
participations détenues par les personnes et organismes mentionnés au deuxième alinéa du I de l'article 239 bis AB du
CGI.
Il s'agit des véhicules suivants :
- sociétés de capital-risque (SCR) définies par la
loi n° 85-695 du 11 juillet
1985 portant diverses dispositions d'ordre économique et financier ;
- fonds de capital investissement mentionnés à
l'article L. 214-27 du code monétaire et financier (CoMoFi). Il s'agit des fonds communs de placement à risques (FCPR)
mentionnés à l'article L. 214-28 du CoMoFi, des fonds commun de placements dans l'innovation (FCPI) visés à
l'article L. 214-30 du CoMoFi et des fonds d'investissements de proximité (FIP) visés à
l'article L . 214-31 du CoMoFi ;
- fonds professionnels de capital investissement mentionnés à
l'article L. 214-159 du CoMoFi ;
- fonds professionnels spécialisés relevant de
l'article L. 214-37 du CoMoFi dans sa rédaction antérieure à
l'ordonnance n° 2013-676 du 25
juillet 2013 modifiant le cadre juridique de la gestion d'actifs (anciens FCPR "contractuels") mentionnés à l'article
L. 214-154 du CoMoFi ;
- sociétés de développement régional (SDR), visées par le
décret consolidé n° 55-876 du 30 juin 1955 relatif aux
sociétés de développement régional ;
- sociétés financières d'innovation (SFI) mentionnées au III de
l'article
4 de la loi n° 72-650 du 11 juillet 1972 portant diverses dispositions d'ordre économique et financier ;
- sociétés unipersonnelles d'investissements à risque (SUIR) visées à
l'article 208 D du CGI.
L'exclusion, pour le calcul des deux seuils de 50 % et 34 %, des participations détenues par
ces véhicules est également applicable aux structures équivalentes à ceux-ci, établies dans un autre Etat de la Communauté européenne ou dans un Etat ou territoire ayant conclu avec la France une
convention fiscale qui contient une clause d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscales.
110
Cette exclusion est toutefois subordonnée à l'absence de lien de dépendance, au sens du 12 de
l'article 39 du CGI, entre la société de capitaux et ces véhicules d'investissement. Il est rappelé qu'un lien de dépendance est
réputé exister entre deux entreprises lorsque l'une des entreprises détient directement ou par personne interposée la majorité du capital social de l'autre entreprise, ou y exerce en fait le pouvoir
de décision, ou encore lorsqu'une tierce personne détient directement ou par personne interposée la majorité du capital social des deux entreprises ou y exerce en fait le pouvoir de décision.
Exemple : Une société de capital risque détient 10 % du capital et des droits de
vote d'une SARL. Dans ce cas, pour l'appréciation du seuil de détention minimum de 50 %, la participation de la société de capital risque est neutralisée, et le respect du seuil de détention par des
personnes physiques est apprécié sur les 90 % de participation restants.
Il en résulte qu'une participation détenue par des personnes physiques représentant 50 % x 90 % =
45 % de la totalité des titres de capital et de la totalité des droits de vote émis par la SARL est suffisante.
De même, la participation de la SCR dans la SARL est neutralisée pour l'appréciation du seuil de
détention de 34 % du capital et des droits de vote par des associés « exploitants ». Une participation détenue par ces associés à hauteur de 34 % x 90 % = 30,6 % est dès lors suffisante.
III. Condition relative à la nature de l'activité exercée
120
Conformément au 1° du II de
l'article 239 bis AB du CGI, l'option pour le régime fiscal des sociétés de personnes ne peut être exercée que par les
sociétés qui ont pour activité principale une activité industrielle, commerciale, artisanale, agricole ou libérale. Les activités de gestion du patrimoine mobilier ou immobilier de l'entreprise sont
expressément exclues de ce régime (il s'agit par exemple des sociétés de gestion de portefeuille ou de sociétés immobilières ayant pour objet la gestion de leurs immeubles nus).
130
L'activité éligible doit être exercée à titre principal, non à titre exclusif. En conséquence,
la société peut avoir une activité accessoire, telle que la mise en location de ses propres immeubles.
140
L'activité principale s'entend ainsi de l'activité pour laquelle la société a réalisé la plus
grande partie de ses investissements. Ainsi, l'actif de la société doit être constitué pour plus de la moitié de sa valeur brute comptable par des biens dédiés à cette activité.
150
Il est précisé que les immeubles affectés par l'entreprise à sa propre exploitation
industrielle, commerciale, artisanale, agricole ou libérale (bureaux, ateliers où sont situés les moyens d'exploitation de l'entreprise, etc.) ne sont pas considérés comme inclus dans l'activité de
gestion de son propre patrimoine immobilier par l'entreprise (BOI-BIC-PROV-40-10-20-10 au III-B-2-a § 140).
160
Ces activités doivent être exercées de manière effective : une société qui aurait pour objet
statutaire une activité éligible, mais qui ne l'exercerait pas dans les faits, ne peut exercer l'option pour le régime fiscal des sociétés de personnes. Toutefois, pour les sociétés nouvelles, ces
dernières sont autorisées à exercer l'option quand bien même leur activité ne serait pas rendue immédiatement effective, mais serait en amorçage au cours des premiers mois de leur premier exercice
suivant leur création. En tout état de cause, l'activité doit être exercée de manière effective à la clôture du premier exercice au titre duquel l'entreprise a opté.
IV. Condition relative à la taille de la société
170
Conformément au 2° du II de
l'article 239 bis AB du CGI, l'option pour le régime des sociétés de personnes est subordonnée à un critère de taille de
l'entreprise, exprimé sous une double limite en termes d'effectif (cinquante salariés) et en termes de bilan ou de chiffre d'affaires (dix millions d'euros).
Des limitations de même nature étant commentées pour l'application du régime des jeunes
entreprises innovantes prévu à l'article 44 sexies-0 A du CGI et à
l'article 44 sexies A du CGI, il convient de se reporter au BOI-BIC-CHAMP-80-20-20, pour
plus de précisions sur les rappels suivants.
A. Effectif de la société
180
La société doit employer moins de cinquante salariés. Les salariés s'entendent des personnes
placées sous un état de subordination vis-à-vis de la société, au moyen d'un contrat de travail, à durée déterminée ou non, et directement rémunérées par cette même société.
Le nombre de salariés de la société est donc apprécié en tenant compte de l'ensemble des
personnes titulaires d'un contrat de travail.
190
L'effectif se décompte dès lors en unités de travail par année : une personne ayant travaillé
dans la société à temps plein pendant toute l'année considérée constitue une unité de travail.
Le travail des personnes n'ayant pas travaillé toute l'année (ex : contrat de travail à durée
déterminée ou intermittent ou même temporaire) ou le travail à temps partiel ou le travail saisonnier ne constitue donc qu'une fraction de cette unité et est apprécié au prorata du temps de présence
au cours des douze mois de l'année considérée.
B. Données chiffrées relatives au total du bilan ou au chiffre d'affaires
200
La société doit réaliser un chiffre d'affaires annuel ou avoir un total de bilan inférieur à
dix millions d'euros. Ces deux critères sont alternatifs, la condition est donc satisfaite si l'une de ces deux limitations au moins est respectée.
210
Le chiffre d'affaires à retenir s'entend du chiffre d'affaires hors taxes. Conformément à la
définition retenue pour la comptabilité commerciale, le chiffre d'affaires correspond au total des ventes de produits et services liés à l'activité courante, diminué des réductions sur ventes, de la
taxe sur la valeur ajoutée et des taxes assimilées.
220
Le total de bilan correspond à l'addition de tous les postes soit d'actif soit de passif
apparaissant au bilan de clôture de l'exercice précédant celui au titre duquel l'option est exercée.
V. Condition relative à l'âge de la société
230
Conformément au 3° du II de
l'article 239 bis AB du CGI, les entreprises visées sont celles qui ont moins de cinq ans à la date d'effet de l'option.
Ce dispositif vise aussi bien les sociétés nouvellement créées, qui opteraient dès leur création pour le régime fiscal des sociétés de personnes, que les sociétés de constitution récente, mais qui
peuvent avoir clôturé un ou plusieurs exercices en étant soumises à l'impôt sur les sociétés.
240
Il est souligné que la date à laquelle l'ancienneté de la société doit être appréciée est la
date d'effet de l'option, c'est-à-dire la date d'ouverture du premier exercice d'application de l'option, et non la date à laquelle elle est matériellement exercée.
250
Par ailleurs, en cas de transformation n'emportant pas création de personne morale nouvelle,
l'âge de la société qui opte est décompté à partir de la création initiale de la personne morale.
Exemple : Une société en nom collectif (SNC), créée le 15 février N, se
transforme au cours de l'année N+4 en SARL. Cette dernière transformation n'emporte pas création d'une personne morale nouvelle. Il est précisé que cette société clôture son exercice avec l'année
civile, et souhaite opter pour le régime des sociétés de personnes au titre de l'exercice N+5. Elle exerce pour cela son option le 30 mars N+5.
Pour l'appréciation de la condition d'âge de cette SARL au regard du dispositif de
l'article 239 bis AB du CGI, on retient la date de création dès l'origine, c'est-à-dire le 15 février N, et l'âge de la
société est apprécié à la date d'effet de l'option, à savoir le 1er janvier N+5 (date d'ouverture du premier exercice couvert par l'option), et non à la date à laquelle l'option est
matériellement exercée, à savoir le 30 mars N+5. Dans le présent exemple, la société a donc 4 ans à la date d'effet de l'option et est donc admise à l'exercer au titre de l'exercice ouvert le 1er
janvier N+5. Au-delà de cet exercice, elle ne serait plus autorisée à exercer l'option.
VI. Appréciation du respect des conditions dans le temps
260
La condition relative à l'âge de la société visée aux V § 230 et suivants
s'apprécie à la date d'effet du régime de l'article 239 bis AB du CGI : la société doit dès lors avoir moins de
cinq ans à la date d'ouverture du premier exercice d'application du régime.
270
Les autres conditions tenant à la détention du capital, à la taille et à l'activité de la
société visées doivent être respectées tout au long des exercices couverts par l'option.
275
L'article
15 de la loi n° 2015-1785 du 29 décembre 2015 de finances pour 2016 a assoupli la condition relative au respect du seuil de cinquante salariés prévue à
l'article 239 bis AB du CGI.
Le régime fiscal des sociétés de personnes peut continuer à
s'appliquer, dans la limite de la période de validité de l'option, lorsque le seuil de cinquante salariés est dépassé au cours d'un exercice clos à compter du 31 décembre 2015 et jusqu'au 31 décembre
2018.
Exemple : La SARL Z, créée le 2 février 2012, opte, au tire de l'exercice clos
le 31 décembre 2013, pour le régime fiscal des sociétés de personnes en application de l'article 239 bis AB du CGI
(toutes autres conditions étant par ailleurs remplies). Lors de l'exercice clos le 31 décembre 2016, la société emploie, pour la première fois, un effectif salarié supérieur à 50.
Le franchissement du seuil de salariés ayant eu lieu au cours d'un exercice clos entre le 31
décembre 2015 et le 31 décembre 2018, le régime des sociétés de personnes demeure valable. L'assouplissement de la condition prévue en matière d'effectifs n'ayant pas pour effet d'allonger la durée
maximum d'application du régime des sociétés de personnes (cinq exercices), la société peut bénéficier dudit régime jusqu'à l'exercice clos le 31 décembre 2017.
280
Le non-respect de ces conditions au cours d'un exercice couvert par l'option entraîne les
conséquences décrites au BOI-BIC-CHAMP-70-20-40-30.
A cet effet, la société doit transmettre à l'administration fiscale, pour chaque exercice
couvert par l'option, l'état de suivi prévu par l'article 46 terdecies DA de l'annexe III au CGI, et le
joindre à sa déclaration annuelle de résultat. Cet état comporte la date d'option de la société, le nom ou la dénomination ou la raison sociale des associés et leur adresse, ainsi que la répartition
entre ces derniers du capital et des droits de vote de la société concernée.
290
Il convient de préciser par ailleurs que la société doit conserver l'une des formes sociales
mentionnées au I § 1 tout au long des exercices couverts par l'option. La transformation d'une société ayant opté en une forme juridique non éligible au dispositif, au cours de la
période couverte par l'option, entraînerait la sortie du régime de l'article 239 bis AB du CGI.
(300)
Exemple : La SNC Y, créée le 19 août N-5, opte pour son assujettissement à
l'impôt sur les sociétés en application de l'article 206 du CGI au titre de son exercice ouvert le 1er septembre N-2.
L'activité de cette société est par hypothèse de nature commerciale, elle réalise un chiffre
d'affaires annuel hors taxes de 80 000 €, elle emploie 5 salariés, son capital et ses droits de vote sont détenus à hauteur de 10 % par le FCPR X, de 10 % par la SUIR D, de 20 % par la SA P, de 25 %
par M. A ayant la qualité de simple associé et de 20 % par M. B, ayant la qualité de gérant de la société, ainsi que de 15 % par son épouse.
Au cours du mois d'août N-1, la SNC Y se transforme en une SARL, l'ouverture de son exercice
comptable demeurant fixée au 1er septembre de chaque année.
Jusqu'à l'exercice clos au 31 août N-1, la société avait dégagé de très faibles résultats.
Toutefois, compte tenu des charges importantes et de son faible chiffre d'affaires, la société sera vraisemblablement déficitaire au titre de son prochain exercice.
L'option pour le régime des sociétés de personnes en application de
l'article 239 bis AB du CGI est envisagée.
- Éligibilité de la société :
La société respecte les conditions relatives à l'activité, au chiffre d'affaires et au nombre de
salariés.
Par ailleurs, elle respecte également la condition relative à la détention de son capital. En
effet, sur les 80 % de capital détenus par des personnes autres que les véhicules d'investissement dont la participation n'est pas prise en compte pour l'appréciation des seuils de 50 % et 34 % (en
l'occurrence, le FCPR X et la SUIR D), une proportion de 60/80 = 75 % est détenue par des personnes physiques (participations de M. A, M. B et Mme B), et une proportion de 35 / 80 = 43 % est détenue
par le gérant de la SARL (participation de M. B et des membres de son foyer fiscal).
Enfin, la société a 4 ans au 1er septembre N-1.
- Exercice de l'option :
La société doit opter au titre de l'exercice ouvert au 1er septembre N-1, car l'option ne sera
plus possible au titre de l'exercice suivant, en raison du dépassement de l'âge limite de 5 ans dès le 19 août N.
L'option doit donc être exercée matériellement au plus tard au 30 novembre N-1, pour produire ses
effets à compter de l'ouverture de l'exercice, soit au 1er septembre N-1.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-70-20-40-10
|
https://bofip.impots.gouv.fr/bofip/3600-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-40-10-20160302
|
2016-03-02 00:00:00
|
8c04a7e40f64935f42552ea0da9cbbc04b1cd8972b0034c82c18da8fb76efb37
|
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] |
I. Règle du prix moyen pondéré en cas de cession de titres de même nature acquis pour des prix différents
1
La règle du prix moyen pondéré est applicable lorsque les titres ou droits cédés sont fongibles.
A. Les titres ou droits cédés sont identifiables (ou individualisables)
10
En cas de cession de titres ou droits identifiables (par exemple : titres numérotés, titres
inscrits sur un registre tenu par la société, etc.), le gain net de cession des titres ou droits est déterminé, pour chaque titre ou droit cédé, à partir de son prix effectif d’acquisition ou de
souscription. Les titres ou droits identifiables ou individualisables sont ceux pour lesquels le cédant connaît, à la date de leur cession et pour chacun d’entre eux, leur date et prix d’acquisition
ou de souscription.
Lorsque le cédant cède la totalité des titres individualisables qu’il détient dans une société,
il est admis qu’il puisse calculer le gain net de cession de la même manière que pour les titres fongibles, c’est-à-dire, en retenant comme prix d’acquisition de ces titres leur valeur moyenne
pondérée d’acquisition.
B. Les titres ou droits cédés sont fongibles (ou non individualisables)
20
Le premier alinéa du 3 de
l’article 150-0 D du code général des impôts (CGI) prévoit qu’en cas de cession d’un ou plusieurs titres appartenant à une
série de titres de même nature acquis pour des prix différents, le prix d'acquisition à retenir est la valeur moyenne pondérée d'acquisition de ces titres (règle dite du « prix moyen pondéré
d’acquisition » ou « PMP »). Cette méthode s’impose obligatoirement au contribuable.
30
Cependant, cette règle ne s’applique pas au prix d’acquisition des titres dont la propriété
est démembrée lorsque dans un portefeuille le contribuable dispose, sur la même série de titres, de droits réels de nature différente (par exemple, des titres A détenus en partie en pleine propriété
et en partie détenus en usufruit).
40
Par souci de simplification, il est admis de déterminer le gain net pour chacun des membres du
foyer fiscal. De même, lorsqu'une même personne a déposé ses titres chez plusieurs intermédiaires, la détermination de la valeur moyenne d'acquisition et le calcul du gain net peuvent être effectués
de manière autonome par chacun de ces intermédiaires sans tenir compte des opérations réalisées par ailleurs, et compte par compte.
50
Cette valeur moyenne d'acquisition d'une série de titres de même nature n'est pas affectée par
les ventes de titres de cette série, elle reste la même tant que le contribuable ne procède pas à de nouvelles acquisitions de titres de même nature.
Exemple :
1. Un contribuable a acheté 400 actions X dans les conditions suivantes :
- 100 actions au prix unitaire de 95 €, en N ;
- 200 actions au prix unitaire de 105 € , en N+2 ;
- 100 actions au prix unitaire de 107 €, en N+3.
En juillet N+7, il cède 150 de ces actions au prix unitaire de 110 €.
Le prix d'acquisition moyen pondéré des titres cédés est de :
[(100 x 95 €) + (200 x 105 €) + (100 x 107 €)] / 400 = 103 €.
Le gain net s'élève à : 150 x (110 € - 103 €) = 1 050 € et le stock en portefeuille est de 250
actions au prix moyen pondéré de 103 €.
2. Nouvelles acquisitions en septembre N+8 de 50 actions X au prix unitaire de 100 € et, en
novembre N+8, de 300 actions X au prix unitaire de 107,50 €. Cession, en décembre N+8, de 200 actions X au prix unitaire de 108 €.
Le prix d'acquisition moyen des titres vendus en N+9 ressort à :
[(250 x 103 €) + (50 x 100 €) + (300 x 107,50 €)] / 600 = 105 €.
Le gain net est de : 200 x (108 € - 105 €) = 600 € ; restent en portefeuille : 600 - 200 = 400
actions X au prix moyen pondéré de 105 €.
II. Règles particulières d'évaluation
A. Titres cotés acquis avant le 1er janvier 1979
60
Le 4 de l’article
150-0 D du CGI prévoit, d’une part, que pour l’ensemble des titres admis aux négociations sur un marché réglementé (« titres cotés ») acquis avant le 1er janvier 1979, les contribuables
peuvent retenir, comme prix d’acquisition, le cours au comptant le plus élevé de l’année 1978 et d’autre part, que pour l’ensemble des valeurs françaises à revenu variable, ils peuvent également
retenir le cours moyen de cotation au comptant de ces titres pendant l’année 1972.
1. Pour les valeurs françaises à revenu variable :
63
Pour l'ensemble des valeurs françaises à revenu variable (à l'exclusion, en conséquence, des
actions étrangères et des obligations françaises ou étrangères non participantes - sont considérées comme obligations participantes celles qui sont émises avec une clause de participation aux
bénéfices - ou des emprunts d'État), le contribuable a le choix entre trois options globales :
- retenir le prix effectif d'acquisition des titres, sous réserve, bien entendu, qu'il soit
en mesure de justifier de son montant ;
- retenir comme prix d'acquisition de chacun des titres cédés le cours au comptant le plus
élevé de l'année 1978 ;
- enfin, retenir le cours moyen de cotation au comptant de chaque titre pendant l'année 1972.
Cette solution ne peut, en principe, être retenue pour les titres inscrits sur un marché hors cote, car une telle méthode de détermination du prix d'acquisition n'a pas de signification pour des
titres ne faisant souvent l'objet que de transactions épisodiques. Cette dernière option permet de tenir compte, pour les actions anciennes, du fait que les cours d'une majorité de titres étaient en
1978 inférieurs à ceux de l'année 1972.
Sont considérées comme obligations participantes celles qui sont émises avec une clause de
participation aux bénéfices.
2. Pour les autres valeurs :
65
En ce qui concerne les valeurs étrangères à revenu variable et pour les valeurs à revenu fixe,
le contribuable peut choisir, pour l'ensemble de ces valeurs, entre :
- le prix effectif d'acquisition, sous réserve de justifications ;
- et le cours au comptant le plus élevé de l'année 1978.
L'option exercée est globale. Elle vaut pour l'ensemble des titres admis aux négociations sur
un marché réglementé ou négociés sur le marché hors cote qui ont été acquis avant le 1er janvier 1979 par les membres du foyer fiscal, directement ou par personne interposée. Ainsi, le
contribuable ne peut retenir pour les obligations et valeurs étrangères le prix d'acquisition effectif et pour les valeurs françaises à revenu variable le cours moyen 1972 ou le cours le plus élevé de
1978. Toutefois, en cas d'option pour le cours moyen de 1972, il convient de faire exception à cette règle en retenant comme prix d'acquisition des titres introduits en bourse après 1972 le cours le
plus élevé de l'année 1978 (il n'y a pas lieu de retenir le prix effectif d'acquisition, dès lors que le contribuable a opté pour un système forfaitaire d'évaluation).
Le contribuable doit avoir exercé son option au moment de la détermination du gain net
réalisé. Il a donc dû faire connaître son choix à l'occasion du dépôt de la première déclaration des gains nets portant sur des titres acquis avant le 1er janvier 1979. Cette option a été
formulée expressément dans une note jointe à la déclaration.
Une fois exercée, l'option est irrévocable. Les gains provenant de la cession ultérieure
d'autres titres acquis avant le 1er janvier 1979 doivent donc être calculés en retenant la même méthode que celle utilisée la première fois.
Remarque 1 : Titres de société d'investissement à capital variable (SICAV) et
de sociétés immobilières pour le commerce et l'industrie (SICOMI) non cotées : ces dispositions concernant uniquement les titres cotés, le prix d'acquisition des actions de SICAV ne peut normalement
pas être évalué par référence aux valeurs de rachat publiées en 1972 ou 1978. Néanmoins, la majorité du portefeuille des SICAV étant constituée par des titres cotés, il a été admis que les porteurs
d'actions de SICAV retiennent comme prix d'acquisition de leurs titres, soit le cours moyen de rachat de l'année 1972, soit le cours de rachat le plus élevé de l'année 1978, suivant l'option qu'ils
ont retenue pour leurs valeurs françaises à revenu variable. Pour pouvoir bénéficier de cette option, les intéressés doivent être évidemment en mesure de justifier que l'acquisition a bien été
antérieure au 1er janvier 1979. Pour les titres acquis postérieurement au 1er janvier 1979, seul le prix effectif d'acquisition peut être retenu. Les contribuables doivent donc
impérativement conserver les pièces justificatives du prix d'acquisition de leurs titres. Les mêmes règles sont applicables aux titres de SICOMI non cotées.
Remarque 2 : Promesses d'actions et actions nouvelles résultant d'augmentations
de capital réalisées à la fin de 1978 :
Cas de l'augmentation de capital en numéraire :
Pour tenir compte du délai important qui s'écoule entre la clôture de la souscription et la
délivrance des actions, la réglementation boursière autorise :
- la cotation de l'émission en « promesse d'actions », lorsque la déclaration notariée de
souscription n'est pas encore intervenue ;
- la négociation de l'émission sous forme « d'actions nouvelles », sans livraison des titres,
jusqu'à la délivrance des actions.
Il a été décidé d'admettre que les promesses d'actions et les actions nouvelles détenues au 31
décembre 1978 ouvrent droit aux options pour les cours forfaitaires de 1972 ou 1978. Par ailleurs, lorsque la souscription n'est pas encore close au 31 décembre 1978, les cours forfaitaires de 1972 ou
1978 retenus pour l'évaluation du prix d'acquisition des actions anciennes ex-droit doivent être corrigés pour tenir compte de l'opération de détachement du droit de souscription. Les droits de
souscription, assimilés à des valeurs mobilières, sont, quant à eux, évalués au cours le plus élevé de 1978.
Promesses d'actions et actions nouvelles résultant d'augmentations de capital réalisées à la fin
de 1978 : Augmentation de capital par voie d'attribution d'actions gratuites :
Lorsque l'actionnaire a exercé ses droits d'attribution, les actions gratuites ouvrent droit à
la méthode d'évaluation forfaitaire selon les cours de 1972 ou 1978. Dans le cas contraire, les droits d'attribution sont évalués au cours le plus élevé de 1978. Les cours forfaitaires de 1972 ou 1978
retenus pour l'évaluation du prix d'acquisition des actions ex-droit sont corrigés pour tenir compte de l'opération de détachement du droit d'attribution.
Remarque 3 : Valeurs mobilières négociées sur le marché hors cote acquises
antérieurement au 1er janvier 1979 :
Le cours moyen de cotation de l'année 1972 ne peut avoir de véritable signification que dans
l'hypothèse où le titre a fait l'objet d'une cotation régulière entre le 1er janvier et le 31 décembre 1972. Compte tenu du caractère épisodique des transactions conclues sur le marché hors
cote, la possibilité d'option est, en principe, limitée au cours au comptant le plus élevé de 1978. Corrélativement, il est admis qu'un même contribuable retienne le cours moyen de cotation de l'année
1972 comme prix d'acquisition des valeurs mobilières françaises à revenu variable cotées sur le marché officiel et le cours au comptant le plus élevé de 1978 pour les titres négociés sur le marché
hors cote. Seuls les titres ayant fait l'objet de négociations régulières sur le marché hors cote, entre le 1er janvier et le 31 décembre 1972, peuvent le cas échéant, ouvrir droit à
l'option pour le cours moyen de cotation de l'année 1972.
Remarque 4 : Titres n'ayant fait l'objet d'aucune cotation au cours de l'année
1978 : Pour l'application de la méthode particulière, le contribuable a la possibilité, dans cette situation, d'opter pour le cours au comptant le plus élevé de la dernière année de cotation.
Remarque 5 : Justification d'une acquisition antérieure au 31 décembre 1978 par
les contribuables n'ayant pas conservé les bordereaux d'acquisition des titres détenus personnellement : Lorsque les contribuables qui n'ont pas déposé leurs titres chez un intermédiaire ne sont pas
en mesure de justifier de leur date d'acquisition, la preuve d'une acquisition antérieure au 1er janvier 1979 peut résulter, ainsi que l'a précisé le communiqué ministériel du 15 décembre
1978, d'un inventaire comportant l'identification détaillée de ces titres (désignation et numérotation), dressé par un notaire ou un agent de change et attestant que lesdits titres leur ont été
présentés avant le 31 décembre 1978. Ce document peut ne pas mentionner les titres nominatifs, pour lesquels la date figurant sur le certificat nominatif fait foi. Lorsque ces certificats sont détenus
par la société émettrice pour le compte de ses actionnaires, la preuve d'une acquisition antérieure au 1er janvier 1979 résulte de la production d'une attestation de la société, faisant
apparaître la liste des titres qu'elle détenait au 31 décembre 1978 et qui appartiennent au contribuable. En revanche, il est rappelé que pour les titres acquis après le 1er janvier 1979,
seul le prix effectif d'acquisition peut être retenu. Les contribuables doivent donc impérativement conserver les pièces justificatives du prix d'acquisition de leurs titres.
Remarque 6 : Titres détenus en indivision :
L'option pour les cours forfaitaires devrait, dans la rigueur des principes, être formulée de
manière globale et irrévocable pour tous les titres que possède le contribuable directement ou par personne interposée. Néanmoins, il est apparu que le strict respect de cette obligation conduirait
les contribuables placés en indivision, à calculer le gain de cession réalisé par l'indivision autant de fois qu'il existe d'options différentes formulées par chaque coïndivisaire au niveau des titres
qu'il détient de manière divise. C'est pourquoi il a été admis que les contribuables placés en indivision peuvent formuler une seule option pour l'évaluation des titres indivis, même si chaque
coïndivisaire retient une évaluation différente pour les titres qu'il détient divisément. Cette mesure concerne toutes les indivisions, quelle qu'en soit l'origine.
70
Ces dispositions ne sont pas applicables lorsque la cession porte sur des droits sociaux qui,
détenus directement ou indirectement dans les bénéfices sociaux par le cédant ou son conjoint, leurs ascendants et leurs descendants, ont dépassé ensemble 25 % de ces bénéfices à un moment quelconque
au cours des cinq années précédant la cession. Pour ces droits, qu’ils soient cotés ou non cotés, le contribuable peut substituer au prix d’acquisition leur valeur au 1er janvier 1949 si
elle est supérieure et s’il est en mesure de justifier qu’ils étaient en sa possession à cette date.
Pour la détermination de la valeur des titres au 1er janvier 1949, il convient de
se conformer aux règles suivantes :
Pour les titres cotés :
Pour les titres cotés, la valeur au 1er janvier 1949 est
représentée par leur cours en bourse à cette date.
Si le titre a été coté sur plusieurs places dont celle de Paris, c'est le cours de la bourse
de Paris dont il y a lieu de faire état.
Toutefois, si le titre a été coté à la fois à la bourse de Paris et dans une bourse de
province, il est admis de prendre en considération le cours résultant de la cotation de cette dernière bourse s'il est supérieur à celui de la bourse de Paris.
Si le titre n'a pas été coté en France, mais l'a été sur une place étrangère, le cours
correspondant (converti d'après le cours officiel des changes à la date du 31 décembre 1948) est retenu. Si le titre a été coté dans plusieurs places étrangères, on tient compte du cours du pays
d'émission. Enfin, il va de soi que si le titre a été coté à la fois en France et à l'étranger, seul le cours coté en France peut être admis.
Pour les titres non cotés :
La valeur au 1er janvier 1949 des actions non cotées ou des parts sociales doit
correspondre à la valeur intrinsèque et réelle de ces titres à la date susvisée.
Dans le cas où les actions non cotées ou les parts sociales ont fait l'objet d'une cession ou
ont été estimées dans une déclaration de succession, un contrat de mariage ou un autre acte public, à une date rapprochée du 1er janvier 1949, la valeur ressortant de ces actes peut être
retenue.
En l'absence d'acte de cette nature, aucune règle d'évaluation particulière n'étant fixée par
le texte légal, il convient de recourir à toute méthode qui permette de déterminer avec une précision suffisante la valeur au 1er janvier 1949 des titres non cotés.
Un ou plusieurs procédés d'évaluation peuvent être utilisés selon la nature des renseignements
possédés par le service, leur application pouvant être assortie de corrections destinées à tenir compte des éléments de fait propres à chaque affaire : évolution de l'entreprise, capitalisation des
bénéfices réalisés ou, le cas échéant, dépréciation subie, etc.
Il est précisé, à cet égard, que la méthode de la valeur mathématique (division de la valeur
réelle de l'actif par le nombre de titres) ne constitue qu'un procédé pratique d'évaluation, mais qu'elle est dépourvue de valeur légale.
B. Titres cotés détenus en portefeuille au 31 décembre 1995
80
Pour les contribuables qui n'ont pas dépassé le seuil de cession au cours de chacune des trois
années 1993, 1994 et 1995 (seuil fixé respectivement à 332 000 F, 336 700 F et 342 800 F), il a été admis que les gains de cession des titres cotés et assimilés détenus en portefeuille au 31 décembre
1995 soient déterminés à partir d'un prix de revient forfaitaire égal à 85 % du dernier cours connu au 29 décembre 1995. Cette option, qui a dû être exercée au plus tard en 1997 lors du dépôt de la
déclaration des revenus de 1996, est globale et définitive de sorte que, pour l’application de l’article 150-0 A du CGI,
elle continue à produire des effets à l’égard des titres entrant dans le champ d’application de l’ancien article 92 B du CGI.
En revanche, pour tous les titres acquis à compter du 1er janvier 1996, le prix d’acquisition à retenir est, dans tous les cas, le prix d’acquisition réel.
L'option pour la détermination des gains à partir d'un prix de revient forfaitaire a concerné
les titres cotés et les parts d'organismes de placement collectif en valeurs mobilières (OPCVM) visés au I de l'ancien article 92 B du CGI, détenus en portefeuille au 31 décembre 1995 par l'ensemble
des membres du foyer fiscal du contribuable.
Le dispositif de détermination du prix de revient des titres a permis aux contribuables
concernés de choisir entre un prix de revient réel déterminé conformément aux règles de droit commun et, à titre dérogatoire, un prix de revient forfaitaire.
Pour l'application de ce dispositif, le prix de revient forfaitaire s'entendait du dernier
cours coté du titre (ou de la dernière valeur liquidative s'il s'agissait de titres d'OPCVM) à la date du 29 décembre 1995 affecté d'une décote de 15 %.
Remarque : C'est le cours de clôture qui a été retenu. S'agissant des
obligations, le cours retenu tient compte du coupon couru.
À défaut de cours coté ou de valeur liquidative à cette date, c'est la dernière cotation ou
valeur liquidative connue à cette même date qui a été retenue pour 85 % de son montant.
L'option exercée en faveur de l'évaluation forfaitaire ou du prix de revient réel est globale.
Elle a concerné l'ensemble des titres et droits visés par la mesure et détenus au 31 décembre 1995 par tous les membres du foyer fiscal, directement ou par personne interposée, quel que soit le nombre
d'établissements dépositaires des titres.
L'option exercée est définitive. Les plus-values réalisées lors de cessions effectuées après
le 1er janvier 1996 sur des titres en portefeuille à la date du 31 décembre 1995 et imposables en application des dispositions de l'article 150-0 A du CGI sont calculées en fonction de
l'option retenue, quelle que soit l'année de la cession (sous réserve des changements de régime d'imposition des titres après le 1er janvier 1996 : par exemple, pour les opérations relevant
du régime d'imposition des primes de remboursement prévu au II de l'article 238 septies A du CGI).
Lorsque l'option pour l'évaluation forfaitaire n'a pas été exercée et que les prix de revient
ne peuvent être déterminés, ces derniers sont réputés avoir un montant égal à zéro.
En cas d'acquisition ultérieure de titres de même nature, la détermination du prix moyen
pondéré d'acquisition doit être effectuée en tenant compte, pour les titres en portefeuille au 31 décembre 1995, de l'option exercée.
III. Règles applicables à certaines opérations
90
Outre les opérations classiques d'achat et de vente, et de détachement de droits, le marché
financier offre à l'investisseur de nombreuses possibilités d'opérer.
Il convient de noter que toutes ces opérations sont faites à court terme (de trois à neuf
mois).
Ci-après, il est fait état des conséquences qu'il convient de tirer de ces opérations sur le
plan fiscal.
A. Opérations en règlement mensuel
1. Opérations « à découvert »
100
Ces opérations consistent :
- soit à acheter à terme un nombre défini d'actions sans avoir les liquidités correspondantes,
sous réserve du dépôt d'une fraction du prix (« couverture ») ;
- soit à vendre à terme un nombre défini de titres alors que l'opérateur ne les possède pas.
110
Les achats et les ventes à terme peuvent donner lieu à paiement et à livraison à la
liquidation mensuelle qui suit le jour où est intervenue la négociation. Ces opérations sont des opérations de comptant différé.
Ces achats et ces ventes à terme peuvent également être dénoués en cours de liquidation par
une opération de sens contraire : l'achat de titres à terme ferme suivi de leur vente ou la vente de titres suivie de leur rachat ne donnent alors lieu à aucun mouvement de titres, mais seulement à
une différence en capitaux portée au crédit de l'opérateur si son opération est bénéficiaire, à son débit dans le cas contraire.
Cette différence, sous réserve de la prise en compte des frais, constitue le gain net. En
effet, en cas de ventes à terme compensées par des achats et ne se traduisant pas par la livraison effective du bien, le gain net est égal à la différence encaissée par le vendeur. Bien entendu,
lorsque cette différence est négative, la somme payée par le vendeur constitue une moins-value imputable.
2. Opérations prorogées
120
Dans l'hypothèse où le vendeur reporte sa position, c'est-à-dire lorsqu'il n'est pas en mesure
de fournir les titres promis, le gain net ou la perte est mesuré au moment où l'opération se dénoue. Il est à noter que, dans ce cas, les frais dits de « report » (intérêts des prêts de capitaux
nécessaires à l'opération) ou de « déport » (intérêts des prêts de titres nécessaires) diminuent le montant du gain net ou augmentent celui de la perte.
Les opérations réalisées par le détenteur de capitaux (ou de titres) - achat de titres (suivi
d'une vente) ou vente de titres (suivie d'un achat) - ne sont jamais prises en compte pour l'application de l'article 150-0 A
du CGI. Les sommes perçues à l'occasion de ces placements en report (intérêts de report ou de déport) constituent des revenus de créances imposables dans les conditions prévues à
l'article 125 du CGI et à l'article 125 A du CGI.
B. Opérations figurant sur les comptes de liquidation
130
En raison des difficultés que peuvent éprouver les intermédiaires financiers, qui ne
connaissent pas les intentions des opérateurs, pour reconstituer le cheminement des opérations réalisées par leurs clients, il a paru possible d'admettre que le calcul du gain net provenant de telles
opérations soit réalisé à partir des données du « compte de liquidation ». Ce dernier retrace, en effet, l'ensemble des opérations effectuées depuis la liquidation précédente.
140
Cette méthode a pour fondement une détermination mensuelle des gains ou des pertes réalisés
entre deux liquidations et présente l'avantage de permettre aux opérateurs de vérifier le calcul des gains ou des pertes dont le montant doit correspondre (à la prise en compte des frais forfaitaires
près) au solde espèces du compte de liquidation, corrigé de la valeur globale des titres levés ou livrés, et, le cas échéant, des opérations correspondant à un placement en report (emploi de fonds en
report ou prêt de titres en cas de déport, qui relèvent d'un régime fiscal différent).
Cette méthode repose sur les principes suivants :
1. Nature des opérations à prendre en compte au cours de chaque liquidation
150
La détermination des gains ou des pertes s'effectue en faisant masse de l'ensemble des
opérations de liquidation. À cet effet, il est tenu compte, notamment :
- des achats et des ventes de la liquidation ;
- des indemnités compensatrices de coupons détachés au cours de la liquidation (en cas de
détachement d'un coupon au cours de la liquidation, l'acheteur du titre coupon attaché est crédité d'une indemnité équivalente à ce coupon dont le vendeur est débité) ;
- des opérations de rachat ou de revente résultant d'un report antérieur et réalisées sur la
base du cours de compensation de la liquidation précédente ;
- des opérations d'achat ou de vente résultant d'un report sur la liquidation suivante et
réalisées sur la base du cours de compensation de la liquidation courante.
Les gains ou pertes dégagés ainsi lors de chaque liquidation correspondent donc exactement
au solde espèces du compte de liquidation, sauf à tenir compte :
- des frais forfaitaires admis pour le calcul des plus-values ;
- de la valeur globale des titres levés ou livrés.
2. Levées et livraisons de titres
160
Dès lors qu'il est fait masse des opérations de la liquidation, le portefeuille-titres
détenu pour le compte du client concerné par l'intermédiaire financier qui établit le compte de liquidation n'est modifié, du point de vue du nombre de titres, que si le compte de liquidation fait
apparaître un solde qui se traduit par une levée de titres ou une livraison de titres. Le prix de revient pondéré des titres en portefeuille n'est modifié que si une levée de titres est effectuée.
Remarque : Ce solde correspond à la différence entre le total des achats et
le total des ventes de la liquidation, y compris les opérations de report.
3. Détermination d'un prix moyen d'achat et d'un prix moyen de vente de la liquidation
170
L'enchevêtrement des opérations à terme ne permettant pas de mettre face à face toutes les
opérations d'achats et de ventes, il est procédé à la détermination, pour chaque liquidation et pour chaque valeur, d'un prix moyen des achats et d'un prix moyen des ventes.
Pour la détermination de ces prix, il convient de prendre en compte toutes les opérations
énumérées au III-B-1 § 150.
4. Calcul du gain net unitaire
180
Pour toutes les opérations qui ne se traduisent pas par un mouvement de titres, le gain ou
la perte est égal à la différence (positive ou négative) entre le prix moyen de vente et le prix moyen d'achat de la liquidation.
Pour les titres livrés, le gain ou la perte est constitué par la différence entre le prix
moyen de vente de la liquidation et le prix d'acquisition pondéré qu'avaient ces titres dans le portefeuille de l'opérateur.
Remarque 1 : Il s'agit de la valeur moyenne pondérée d'acquisition telle que
définie au I § 1 et suivants.
Remarque 2 : En cas de levée de titres aucun gain n'est dégagé puisqu'aucune
cession n'intervient et les titres ont un prix d'acquisition égal au prix moyen d'achat de la liquidation.
5. Détermination des gains et des pertes sur les opérations de la liquidation
190
Les gains ou pertes ne sont, bien entendu, dégagés que sur les ventes de titres inscrites au
compte de liquidation.
200
Afin de faciliter les obligations de déclaration des contribuables, les intermédiaires
financiers doivent fournir à leurs clients, soit sur le compte de liquidation lui-même, soit sur un document annexe, le détail des gains ou pertes dégagés lors de chaque liquidation.
210
Toutefois, il est admis que le gain ou la perte ne soit pas calculé par l'intermédiaire
financier, ni inscrit sur le compte ou sur le document annexe, en ce qui concerne les titres livrés pour lesquels cet intermédiaire financier n'a pas connaissance de leur prix d'acquisition. Il
indique simplement pour chaque valeur les quantités livrées et le prix moyen de vente.
Bien entendu, le contribuable doit reporter sur sa déclaration, non seulement les gains sur
opérations à terme visés au III-A-1 § 100 et suivants, mais également les gains afférents aux titres livrés lorsque l'établissement financier n'a pas été mis en mesure de
les déterminer, ainsi que les gains résultant d'opérations réalisées au comptant.
C. Cession ou remboursement des obligations indemnitaires remises en échange de titres de sociétés nationalisées
220
Pour déterminer le nombre d'obligations et de dixièmes d'obligation remis au contribuable,
il est fait masse, pour chacune des catégories de titres émis à l'occasion de la nationalisation (obligations de la caisse nationale de l'industrie ou de la caisse nationale des banques), de
l'ensemble des titres des sociétés nationalisées détenus par ce dernier.
Ce principe de fongibilité des titres a pour conséquence qu'une même obligation représente
une quote-part de l'ensemble des titres précédemment détenus par le contribuable.
Dès lors, en cas de cession ou de remboursement d'une fraction des obligations
indemnitaires, le contribuable doit, pour déterminer la plus-value réalisée à cette occasion :
- calculer un prix global d'acquisition des titres remis à l'échange en faisant la somme des
prix ou valeurs d'acquisition de ces titres, quitte à retenir, pour les titres acquis avant le 1er janvier 1979, les cours forfaitaires de 1972 ou de 1978 ;
- répartir ce prix de revient global au prorata du nombre d'obligations cédées ou
remboursées dans le nombre total d'obligations reçues en échange.
D. Cession de titres de sociétés privatisées dans le cadre de la loi n° 86-912 du 6 août 1986 ou de la loi n° 93-923 du 19
juillet 1993
230
En cas de cession ultérieure d'une fraction des actions d'une société privatisée dans le
cadre de la loi n° 86-912 du 6 août 1986 relative aux modalités des privatisations (ou
de la loi n° 93-923 du 19 juillet de 1993 de privatisation), le contribuable doit, pour déterminer la
plus-value ou la moins-value réalisée à cette occasion :
1° Calculer, le cas échéant, par catégorie de titres, un prix global d'acquisition de ces
titres ;
2° Répartir ce prix de revient global au prorata du nombre d'actions cédées.
Le prix global d'acquisition des titres doit être calculé en tenant compte, le cas échéant,
des modalités particulières propres aux titres remis à l'échange, lorsque ce mode de paiement est employé en complément ou en substitution d'un paiement en numéraire :
- pour les titres acquis avant le 1er janvier 1979 : possibilité de tenir compte
des cours forfaitaires de 1972 et 1978 ;
- pour les obligations indemnitaires remises lors des nationalisations de 1982 : fraction de
la valeur moyenne d'acquisition des actions des sociétés nationalisées correspondant au nombre d'obligations remises à l'échange.
E. Cession par un particulier de titres ayant fait l'objet d'un remboursement d'apports ou de primes d'émission
240
RES N° 2006/55 (FP) du 5 décembre 2006 : Plus-values des particuliers. Modalités de
détermination du prix d'acquisition pour le calcul du gain net de cession de titres ayant fait l'objet d'un remboursement d'apports ou de primes d'émission
Question :
En cas de cession à titre onéreux par un particulier de titres ayant fait l'objet d'un
remboursement d'apports ou de primes d'émission, comment est déterminé le prix d'acquisition de ces titres ?
Réponse :
Les répartitions effectuées par une société à ses associés ou actionnaires personnes physiques
et présentant fiscalement pour ces derniers le caractère d'un remboursement d'apports ou de primes d'émission au sens du 1° de
l'article 112 du CGI ne sont pas considérées comme des revenus distribués et ne sont donc pas à ce titre imposables à l'impôt
sur le revenu.
Toutefois, en cas de cession ultérieure de leurs titres par ces associés ou actionnaires
personnes physiques, le montant de ces répartitions vient en diminution du prix d'acquisition ou de souscription des titres tel que déterminé dans les conditions de
l'article 150-0 D du CGI.
|
Bulletin officiel des finances publiques - impôts
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BOI-RPPM-PVBMI-20-10-20-40
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https://bofip.impots.gouv.fr/bofip/3619-PGP.html/identifiant=BOI-RPPM-PVBMI-20-10-20-40-20191220
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2019-12-20 00:00:00
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affe5f4293043c8378e6c7e38bce943cb622bcd7c9a0fc835012ab98da0f734e
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1
L'imprimé n° 2561 bis (CERFA n° 11428), disponible sur le site
www.impots.gouv.fr comporte les renseignements relatifs aux instruments
financiers à terme, aux distributions de sociétés de capital-risque, de fonds communs de placement à risques (ou de fonds professionnels de capital investissement) et de fonds de placement immobilier.
Les utilisateurs de la procédure TD-RCM se reporteront au cahier des charges pour connaître les
modalités de saisie des zones correspondantes.
10
Les mentions spécifiques aux opérations réalisées par le bénéficiaire, pour compte de tiers et
les informations générales sont exposées dans la partie relative au contenu de l'imprimé n° 2561 (CERFA n° 11428), disponible sur le site
www.impots.gouv.fr.
I. Profits réalisés sur les instruments financiers à terme
20
Les obligations déclaratives des établissements et des personnes qui tiennent le compte des
opérations réalisées en France ou à l'étranger par leurs clients sont fixées par
l'article 242 ter E du CGI et par
l'article
41 septdecies K de l'annexe II au CGI.
Il y a lieu de porter distinctement le montant des profits et des pertes respectivement dans les
zones DJ ou DK de l'imprimé 2561 bis.
Remarque : Il s'agit donc de déclarer le montant des profits ou des pertes et non
celui des encaissements et des décaissements se rapportant aux opérations réalisées au cours de l'année civile au titre de laquelle la déclaration est établie.
En cas de livraison de titres, le montant des titres livrés, évalués au cours d'ouverture à la
date d'assignation du vendeur, doit également figurer dans la rubrique « Montant total des cessions de valeurs mobilières » zone AN du feuillet n° 2561.
(30 à 60)
II. Distributions des fonds communs de placement à risques (FCPR), fonds professionnels de capital investissement (FPCI)
et sociétés de capital-risque (SCR)
A. FCPR et FPCI
1. Principe
70
Les souscripteurs personnes physiques de parts de FCPR ou FPCI « fiscaux » bénéficient, sous
réserve du respect de certaines conditions, d'un régime fiscal favorable qui consiste en une exonération des produits et des plus-values (distribution d'une fraction des actifs et distribution de
plus-values de cession de ses actifs) distribués par le fonds et des gains de cession ou de rachat des parts de ce fonds
(CGI, art. 163 quinquies B et CGI, art.
150-0 A, III). Pour plus de précisions sur ce régime de faveur, il convient de se reporter au BOI-RPPM-RCM-40-30 et au
BOI-RPPM-PVBMI-10-20.
De même, pour les entreprises, la détention et la cession de parts de FCPR ou FPCI
« fiscaux », ainsi que la distribution d'une fraction des actifs de ces FCPR ou FPCI, bénéficient, sous certaines conditions, de modalités d'imposition favorables (CGI, art. 163 quinquies B).
En revanche, les porteurs de parts de FCPR ou FPCI fiscaux non-résidents, personnes physiques
ou morales, ne bénéficient d'aucun régime fiscal particulier et sont soumis au titre des distributions de produits du fonds, des cessions ou rachats de parts et des opérations assimilées au régime
d'imposition de droit commun.
2. Obligations déclaratives
80
En application de
l'article 41 duovicies G de l'annexe III au CGI, les FCPR ou FPCI doivent fournir les renseignements
suivants :
- la dénomination du fonds doit être mentionnée en zone EB ;
- lorsqu'un porteur de parts a détenu plus de 10 % des parts pendant une partie de l'année, la
période de dépassement et le nombre de parts détenues doivent respectivement être mentionnés en zones EL, EM et EN.
Par exception au principe d'unicité de déclaration par bénéficiaire, si au cours de l'année,
plusieurs distributions successives de fractions d'actifs sont été réalisées par un fonds, un enregistrement sera généré pour chaque distribution. Il en est également ainsi lorsque la même personne a
détenu plus de 10 % des parts du fonds au cours de plusieurs périodes.
a. Le porteur de parts est une personne physique ou morale résidente
90
En cas de dissolution du fonds ou de distribution par le fonds d'une fraction de ses actifs
entraînant une annulation partielle des parts :
- la date de la dissolution ou de la distribution des avoirs : zone EE ou EF ;
- le nombre de parts au moment de l'opération : zone EH ;
- la valeur moyenne pondérée d'acquisition des parts annulées : zone EI ;
- le montant des attributions ou de la distribution : zone EJ.
En cas de distribution par le fonds d'une fraction de ses actifs sans annulation des parts :
- la date de distribution : zone ED ;
- le nombre de parts au moment de l'opération : zone EH ;
- la valeur moyenne pondérée d'acquisition des titres : zone EI ;
- le montant de la distribution : zone EJ.
Il est précisé qu'en cas d'application des exonérations de
l'article 163 quinquies B du CGI et du 1 du III de
l'article 150-0 A du CGI, le montant des produits distribués par le
FCPR ou FPCI et des distributions par le fond d'une fraction de ses actifs ou de plus-values de cession d'éléments d'actif, ainsi que les plus-values de cessions ou de rachats portant sur les titres
de ces fonds, doivent être mentionnés en zone ET.
En cas de non-application des exonérations précitées :
- la zone AN de l'imprimé n°2561 (CERFA n° 11428) relative au montant des
cessions de valeurs mobilières doit en outre mentionner le montant des distributions d'une fraction des actifs, des cessions et des rachats portant sur ces titres ;
- les produits distribués par les FCPR ou FPCI constituent des revenus de capitaux mobiliers
et sont déclarés comme les produits distribués par des fonds communs de placement (FCP).
b. Le porteur de parts est une personne physique ou morale non résidente
100
En cas de dissolution du fonds ou de distribution par le fonds d'une fraction de ses actifs
entraînant une annulation partielle des parts : idem que si le porteur de parts est une personne physique résidente.
En cas de distribution par le fonds d'une fraction de ses actifs sans annulation des parts :
idem que si le porteur de parts est une personne physique résidente.
Les porteurs de parts non-résidents ne bénéficient d'aucun régime spécifique du fait de la
détention de parts de FCPR ou FPCI « fiscaux ». Le régime fiscal des distributions et des plus ou moins-values de cession de parts de FCPR ou FPCI « fiscaux » est identique à celui des parts de FCP.
Les produits distribués par les FCPR ou FPCI sont déclarés comme des revenus de capitaux
mobiliers et doivent figurer en zones BN et BP.
Sous réserve des dispositions de
l'article 244 bis B du CGI
(BOI-RPPM-PVBMI-10-30-20), les gains réalisés par un non-résident à l'occasion de la cession et du rachat de parts de FCPR ou FPCI, ou à l'occasion des opérations
assimilées ainsi que les distributions perçues de ces fonds sont en général exonérés d'impôt français en application de l'article 244 bis C du CGI. Dans ce cas, ils ne
doivent pas alimenter la zone AN de l'imprimé n°2561.
B. Sociétés de capital-risque (SCR)
110
Les distributions des sociétés de capital-risque bénéficient du régime fiscal de faveur défini
à l'article 163 quinquies C du CGI lorsqu'elles sont versées à des personnes physiques.
De même, pour les entreprises, certaines distributions de SCR ainsi que la cession des actions
de ces sociétés bénéficient, sous certaines conditions, de modalités d'imposition favorables.
1. Obligations déclaratives
120
Sont à mentionner sur l'imprimé n° 2561 bis :
- zone DP : les produits exonérés d'impôt sur le revenu dont bénéficient les personnes
physiques en application du régime de faveur prévu au 2 du II de l'article 163 quinquies C du CGI, ainsi que les
plus-values exonérées lors de la cession des actions de la SCR en application du régime de faveur prévu au III de l'article
150-0 A du CGI ;
- zone DO : les produits soumis à l'impôt suivant un régime dérogatoire (distributions
imposées suivant le régime des plus-values à long terme pour les entreprises, imposition au barème progressif de l'impôt sur le revenu lorsque le bénéficiaire est une personne physique) ;
- et les distributions soumises à l'impôt dans les conditions de droit commun (revenus de
capitaux mobiliers). Lorsque la SCR procède au couponnage de ses revenus, ces derniers peuvent ouvrir droit à l'abattement de 40 %.
2. Conséquences de la sortie d'une SCR de son statut particulier pour les actionnaires personnes physiques
130
La remise en cause de l'exonération d'impôt sur les sociétés d'une SCR au titre d'un exercice
entraîne la perte des régimes particuliers attachés aux distributions de l'exercice considéré. En effet, lorsqu'une SCR perd son régime particulier d'imposition, ses distributions deviennent
imposables dans les conditions de droit commun. En conséquence, la SCR concernée dépose une déclaration IFU (rectificative, le cas échéant) au nom de chaque actionnaire en raison des incidences pour
ces derniers du non-respect des conditions d'application du régime des SCR.
Pour éviter aux actionnaires personnes physiques une double imposition aux prélèvements
sociaux, il convient de déclarer le montant de ces distributions, non seulement à la rubrique habituelle, mais également dans la zone DQ « Répartitions de FCPR et distributions de SCR » relative aux
produits pour lesquels les prélèvements sociaux ont déjà été appliqués.
C. Produits pour lesquels les prélèvements sociaux ont déjà été appliqués (zone DQ)
140
Les distributions des FCPR et FPCI, et les distributions de sociétés de capital-risque
bénéficiant des exonérations d'impôt sur le revenu prévues par l'article 163 quinquies B du CGI et
l'article 163 quinquies C du CGI sont soumises aux prélèvements sociaux lors de leur versement selon le régime des
produits de placements (code de la sécurité sociale, art.
L.136-7-II-8°).
En cas de perte du régime de faveur, ces produits pourraient en outre être soumis aux
prélèvements sociaux sur les revenus du patrimoine, lors de leur déclaration à l'impôt sur le revenu.
Afin d'éviter une double imposition, il convient, dans cette dernière situation, de les
déclarer, non seulement dans leur rubrique habituelle, mais également dans la rubrique « Produits ayant déjà supporté les prélèvements sociaux » dans la zone DQ.
Ainsi, doivent figurer dans la zone DQ en cas de perte du régime de faveur (pour non-respect
des conditions) :
- les distributions des FCPR ou FPCI qui ont été exonérées d'impôt sur le revenu, mais
initialement soumises aux prélèvements sociaux sur les produits de placements, et qui deviennent imposables à l'impôt sur le revenu ;
- les distributions des SCR qui ont été exonérées d'impôt sur le revenu, mais initialement
soumises aux prélèvements sociaux sur les produits de placements, et qui deviennent imposables à l'impôt sur le revenu.
III. Parts ou actions de « carried interest » mentionnées au 8 du II de l'article 150-0 A du CGI
150
Les membres des équipes de gestion des structures d'investissement de capital-risque peuvent,
sous certaines conditions, bénéficier sur les distributions et les gains de cession de leurs parts ou actions de « carried interest » du régime d'imposition des plus-values de cession de
valeurs mobilières et de droits sociaux des particuliers prévu à l'article 150-0 A du CGI.
Ce régime, d'abord prévu par voie doctrinale, ci-après dénommé « ancien régime », a été
légalisé et aménagé par
l'article 15 de
la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009. Il s'agit dans les développements ci-après du « nouveau régime ».
L'article
21 de la loi n° 2009-1646 du 24 décembre 2009 de financement de la sécurité sociale pour 2010 a complété le nouveau régime des parts ou actions de « carried interest » d'un volet social
et déclaratif. Pour plus de précisions sur ces deux régimes, il convient de se reporter au BOI-RPPM-PVBMI-60-20 (« ancien régime ») et au
BOI-RPPM-PVBMI-60-10 (« nouveau régime »)
A. Obligations déclaratives liées à l'ancien régime du « carried interest »
160
Dans les conditions prévues au BOI-RPPM-PVBMI-60-20, les sommes
ou valeurs auxquelles les parts de FCPR ou FPCI ou les actions de SCR de « carried interest » détenues par les membres des équipes de gestion de ces fonds ou sociétés donnent droit, sont
soumises à l'impôt sur le revenu suivant le régime des plus-values de cessions des valeurs mobilières et des droits sociaux des particuliers.
Pour rappel, sont concernées par ces dispositions les sommes ou valeurs se rapportant :
- aux parts de « carried interest » des FCPR ou FPCI créés avant le 30 juin 2009 ;
- aux actions de « carried interest » des SCR émises avant le 30 juin 2009.
Ces sommes ou valeurs sont à déclarer dans la zone AN de l'imprimé n°2561,
comme doit l'être également le montant des cessions ou rachats de ces parts ou actions de « carried interest ».
À défaut du respect des conditions précisées au
BOI-RPPM-PVBMI-60-20, les produits de ces actions sont imposés dans les conditions de droit commun.
B. Obligations déclaratives liées au nouveau régime du « carried interest »
170
L'article 15 de
la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 a légalisé, tout en l'aménageant, le régime fiscal des parts ou actions de « carried interest » qui est codifié à
l'article 80 quindecies du CGI, au 8 du II de
l'article 150-0 A du CGI et au 1 du II de
l'article 163 quinquies C du CGI.
Dans le cadre de la définition du régime social des parts ou actions de « carried
interest », le II du
l'article
21 de la loi n°2009-1646 de financement de la sécurité sociale pour 2010 a institué une nouvelle obligation déclarative prévue à
l'article 242 ter C du CGI.
Les sociétés de gestion des FCPR ou FPCI, les SCR, les autres entités d'investissement de
capital-risque européennes et les sociétés qui réalisent des prestations de services liées à la gestion des FCPR ou FPCI, des SCR et des autres entités d'investissement de capital-risque européennes
doivent porter sur la déclaration IFU pour chacun de leurs salariés ou dirigeants soumis au régime des salarié, en précisant leur identité et adresse, le détail de ces distributions et gains de
cessions liés aux parts ou actions de « carried interest », qu'ils soient imposables selon le régime des plus-values de cessions de valeurs mobilières et de droits sociaux des particuliers ou
selon le régime des traitements et salaires.
Ces nouvelles obligations déclaratives s'appliquent aux distributions et gains de cession
afférents :
- aux parts de « carried interest » des FCPR ou FPCI créés à compter du 30 juin 2009
;
- aux parts ou actions de « carried interest » des SCR et des autres entités
d'investissement de capital-risque européennes émises à compter de la même date.
Ainsi, doivent être mentionnés distinctement, selon le cas :
- dans la zone CB, le montant des gains nets de cession (ou de rachat) ou distributions
imposables à l'impôt sur le revenu, au nom du bénéficiaire concerné, selon les règles applicables aux plus-values de cession de valeurs mobilières des particuliers ;
- dans la zone CE, le montant des gains nets de cession (ou de rachat) ou distributions
imposables à l'impôt sur le revenu, au nom du bénéficiaire concerné, selon les règles applicables aux traitements et salaires.
180
L'article L.
137-18 du code de la sécurité sociale, issu de
l'article
21 de la loi n°2009-1646 de financement de la sécurité sociale pour 2010, a institué une contribution salariale spécifique de 30 % assise sur les distributions et gains auxquels donnent droit les
parts ou actions de « carried interest » de structures et d'entités européennes lorsque lesdits distributions et gains sont imposables à l'impôt sur le revenu selon les règles applicables aux
traitements et salaires.
Cette contribution, libératoire de l'ensemble des cotisations, contributions et prélèvements
sociaux, est due par les bénéficiaires des parts ou actions de « carried interest » et elle est recouvrée par voie de rôle.
Elle s'applique aux distributions et gains nets afférents aux FCPR ou FPCI créés à compter
du 1er janvier 2010 et, pour les SCR et autres entités de capital-investissement européennes, aux distributions et gains nets afférents aux actions et droits émis depuis le 1er
janvier 2010.
IV. Fonds de placement immobilier (FPI)
190
L'imposition des porteurs de parts est limitée à la quote-part des revenus et profits
distribués par le fonds.
Cette quote-part est fixée à 85 % du revenu net procuré par les biens immobiliers (la
fraction du revenu net procuré par les biens immobiliers est, le cas échéant, diminuée d'un abattement forfaitaire égal à 1,5 % du prix de revient des immeubles détenus directement par le fonds) et
mobiliers détenus en direct ou par l'intermédiaire de sociétés de personnes transparentes fiscalement et à 85 % du profit retiré, dans les mêmes conditions, de la cession de biens immobiliers (la
fraction du profit net retiré de la cession de biens immobiliers est, le cas échéant, diminuée du montant de l'abattement pour durée de détention prévu au I de l'article
150 VC du CGI) ou mobiliers.
Les revenus et profits conservent leur qualification propre et sont, en conséquence, imposés
selon les cas suivants.
A. Pour les revenus
200
Ils sont imposés :
- dans la catégorie des revenus fonciers, pour la fraction distribuée du revenu net
afférente aux biens immobiliers à l'exception de la fraction afférente aux loyers issus d'immeubles meublés. Outre le bénéfice foncier net (zone FG), le détail des recettes brutes imposables (zone
FD), des charges communes admises en déduction (zone FY) et des intérêts d'emprunt (zone FX) doit être mentionné. Le détail de ces sommes est fourni par la société de gestion ;
- dans la catégorie des bénéfices industriels et commerciaux pour la fraction distribuée du
revenu afférente à des immeubles détenus directement ou indirectement par le fonds qui ont la nature d'immeubles auxquels sont affectés, en vue de leur location, des meubles meublants, biens
d'équipement ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers. Outre le bénéfice industriel et commercial net
(zone FS), le détail de l'amortissement comptable théorique (zone FU) et de l'abattement pratiqué par le fonds (zone FW) doit être mentionné. Le détail de ces sommes est fourni par la société de
gestion (BOI-BIC-BASE-10-30) ;
- dans la catégorie des revenus de capitaux mobiliers, pour le solde.
B. Pour les plus-values
210
Elles sont imposées :
- selon le régime des plus-values immobilières (zone FB), pour la fraction distribuée au
titre du profit retiré de la cession de biens immobiliers ou de parts de sociétés à prépondérance immobilière au sens de l'article 150 UB du CGI. L'impôt est prélevé à
la source ;
- selon le régime des plus-values professionnelles (zone FT) pour la fraction distribuée au
titre du profit retiré de la cession de biens immobiliers lorsque ces actifs ont la nature d'immeubles auxquels sont affectés des biens meubles meublants, biens d'équipement ou biens affectés à ces
immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers et que le porteur de parts est considéré comme exerçant une activité de location meublée à titre
professionnel au sens des dispositions du IV de
l'article
155 du CGI (BOI-BIC-CHAMP-40-10) ;
- selon le régime des plus-values professionnelles (zone FT) pour les cessions de parts de
FPI lorsque le fonds est, au moment de la cession, constitué pour plus de 50 % de sa valeur par des immeubles auxquels sont affectés, en vue de leur location, des meubles meublants, biens d'équipement
ou biens meubles affectés à ces immeubles et nécessaires au fonctionnement, à l'usage ou à l'exploitation de ces derniers par un tiers et que le porteur de parts est considéré comme exerçant une
activité de location meublée à titre professionnel au sens du IV de l'article 155 du CGI ;
- sous la forme d'un coupon de plus-value mobilière (zone FC) dans les conditions
mentionnées à l'article 150-0 F du CGI, pour la fraction distribuée au titre du profit retiré de la cession de biens
mobiliers ou de participations autres que les parts de sociétés à prépondérance immobilière précitées.
V. Opérations en capital relatives aux bons de caisse, bons du Trésor et bons ou contrats de capitalisation ayant donné
lieu à déclaration d'identité et de domicile fiscal
220
Les modalités déclaratives des produits afférents aux bons de caisse, bons du Trésor et bons
ou contrats de capitalisation sont précisées dans la partie relative au contenu de l'imprimé n° 2561 bis disponible sur le site
www.impots.gouv.fr.
Sont visées ici les opérations en capital (capital souscrit, capital remboursé) portant sur
les placements visés au 1° bis du II de l'article 125-0 A du CGI et au 2° du III bis de
l'article 125 A du CGI lorsque l'option pour le régime de l'anonymat n'a pas été exercée.
L'option pour le régime de l'anonymat ou du nominatif doit être exercée :
- au plus tard lors du paiement des intérêts pour les bons ou contrats souscrits avant le
01/01/1998 ;
- dès la souscription pour les bons ou contrats souscrits à compter du 01/01/1998.
230
La rubrique « Capital souscrit » (zone CG) doit être complétée au titre de l'année
d'émission ou de souscription des bons ou contrats concernés pour le souscripteur et éventuellement pour la personne qu'il désigne, uniquement pour les bons ou contrats émis ou souscrits à compter du
1er janvier 1998. Le montant à faire figurer en zone CG correspond au montant des versements éventuellement augmenté des intérêts précomptés.
La rubrique « Capital remboursé » (zone CI) doit être complétée pour tous les bons ou
contrats, quelle que soit leur date d'émission, en cas de paiement des intérêts à l'échéance ou en cours de vie du bon ou du contrat. Toutefois, pour les bons ou contrats émis ou souscrits à compter
du 1er janvier 1998, elle doit être utilisée uniquement lorsque la personne qui vient au remboursement est le souscripteur ou le bénéficiaire initialement désigné ou lorsque la personne qui
vient au remboursement apporte la preuve qu'elle est l'ayant droit du souscripteur ou celui du bénéficiaire désigné initialement par le souscripteur et que la mutation à titre gratuit qui l'a rendu
propriétaire a été déclarée à l'administration (dans le cas contraire, c'est le régime de l'anonymat fiscal qui s'applique).
Le capital remboursé est constitué par le montant du remboursement diminué du montant des
intérêts payés dans le cas des bons de caisse ou des bons ou contrats de capitalisation en euros. Dans le cas des bons ou contrats de capitalisation multisupport, il s'agit de la valeur de rachat,
diminué de l'éventuelle fraction de gain imposable à l'impôt sur le revenu ou soumis à prélèvement forfaitaire libératoire. En l'absence d'un tel gain (cas des bons ou contrats de capitalisation
multisupport en perte), seule la valeur de rachat est mentionnée en zone CI.
Les sommes qui ont le caractère d'intérêts doivent toujours être portées dans les zones de
l'imprimé n° 2561 correspondant à la nature du produit et à son régime fiscal (BOI-RPPM-PVBMI-40-30-30-10) : les intérêts des bons de caisse, y compris le
cas échéant les intérêts précomptés lors de leur souscription, seront déclarés zone AR et les intérêts des bons (ou contrats) de capitalisation seront déclarés selon leur durée et le régime choisi par
le bénéficiaire zones AV (produits imposables au barème de l'impôt sur le revenu des bons d'une durée inférieure à huit ans, y compris les intérêts précomptés lors de la souscription de bons de
capitalisation), AM (produits imposables des bons bénéficiant de l'abattement prévu à l'article 125-0 A du CGI et soumis au
prélèvement libératoire), BG (produits imposables des bons bénéficiant de l'abattement prévu à l'article 125-0 A du CGI et soumis à l'impôt sur le revenu), BN (produits autres que ceux déclarés zone
AM soumis au prélèvement libératoire) ou BB (produits exonérés).
VI. Plan d'épargne en actions pour le financement des petites et moyennes entreprises et des entreprises de taille
intermédiaire (PEA-PME)
240
Les développements relatifs aux modalités déclaratives des produits et opérations réalisés
les PEA-PME figurent aux I § 1 à 110 du BOI-RPPM-PVBMI-40-30-30-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-RPPM-PVBMI-40-30-40
|
https://bofip.impots.gouv.fr/bofip/3608-PGP.html/identifiant=BOI-RPPM-PVBMI-40-30-40-20161005
|
2016-10-05 00:00:00
|
8fbba53ef253fae90676a2befc97b40674d3728798d8e63e73c0888e48f59ec0
|
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] |
Actualité liée : 20/05/2020 : RSA - BNC -
Aidants familiaux non salariés - Exonération des sommes perçues à titre de dédommagement (loi n° 2019-1446 du 24 décembre 2019 de financement de la sécurité sociale pour 2020, art. 14)
I. Agents d'une administration publique prêtant leur concours, moyennant rémunération, à une entreprise privée
1
Les rémunérations versées par une entreprise privée à des agents de
l'administration dont elle utilise le concours dans ses propres locaux et sous sa seule responsabilité doivent être regardées comme des salaires dès lors que les agents, rémunérés selon un tarif
horaire, effectuent ce travail en dehors de leurs heures normales de service et ne se trouvent pas dans l'exercice de cette activité, sous le contrôle de leur administration, mais sous la seule
autorité de l'entreprise en cause. Rejet de l'objection tirée du fait que l'entreprise n'assure pas elle-même l'encadrement technique des agents, mais confie cette mission à un spécialiste de
l'administration, lui-même recruté et rétribué dans les mêmes conditions
(CE, décision du 7 juillet 1971,
n° 78272).
II. Agents d'affaires
10
Un contribuable qui tient la comptabilité de commerçants, artisans et
entrepreneurs, prépare leurs déclarations fiscales et les réponses à adresser par eux aux demandes de renseignements de l'administration, effectue des démarches en leur nom et intervient en tant que
conseil, est réputé exercer une activité d'agent d'affaires, relevant de la catégorie des bénéfices industriels et commerciaux.
Reste sans influence sur cette qualification la circonstance qu'il se déclare
conseil en gestion et en organisation et, à ce titre, salarié d'une cinquantaine d'entreprises et produise des bulletins de paie pour dix à vingt heures de travail par trimestre pour chacune d'entre
elles, qui acquittent les cotisations sociales sur les rémunérations correspondantes. En effet, compte tenu du nombre important de ces entreprises et de l'entière liberté d'action dont le contribuable
bénéficie dans l'organisation de son travail, il ne saurait être regardé comme placé en état de subordination qui permettrait de le regarder comme salarié
(CE, décision du 21 juillet 1989,
n° 58871).
III. Agents chargés de la perception des droits d'auteur
20
Les agents ou directeurs régionaux chargés de la perception des droits d'auteur
sont nommés par une simple lettre et sont placés vis-à-vis de leur employeur, Société des auteurs, compositeurs et éditeurs de musique (SACEM) ou Société des auteurs et compositeurs dramatiques
(SACD), dans l'état d'étroite subordination qui caractérise le louage de services.
Les commissions versées à ces agents sont donc passibles de l'impôt dans la
catégorie des traitements et salaires, même si les intéressés utilisent les services d'employés pour effectuer des travaux de bureau.
IV. Agents et sous-agents d'assurances
30
D'une manière générale, les rémunérations des agents et sous-agents d'assurances
sont taxables dans la catégorie des bénéfices non commerciaux (BOI-BNC-SECT-10-10).
Il a toutefois été jugé qu'un agent principal de compagnie d'assurances
chargé notamment de visiter les agents généraux suivant un itinéraire établi par les inspecteurs et qui ne peut travailler pour le compte ou dans l'intérêt de toute société similaire ni faire imprimer
toute annonce ou circulaire, même à ses frais, sans l'autorisation de la société (l'inobservation de ces prescriptions entraînant la rupture de contrat) doit, en dépit de la nécessaire liberté
d'action qui lui est laissée pour l'organisation même de son travail, être regardé comme se trouvant placé dans la situation de subordination qui caractérise le contrat de louage de services. Les
rémunérations qu'il perçoit de la société sont des salaires et doivent être taxées en tant que tels (CE, décision du 15 mars 1968, n° 70699).
Malgré le caractère non commercial de leur activité, les agents d'assurances
et leurs sous-agents sont, sous certaines conditions, autorisés par le 1 ter de l'article 93 du code général des impôts (CGI) à
opter pour le régime fiscal des salariés.
V. Agent régional de sociétés de crédit
40
Doit être considéré comme un salarié un contribuable qui, nommé agent
régional de sociétés de crédit et lié avec elles par contrat, se borne à transmettre au siège social les projets de contrats de prêts sans avoir lui-même qualité pour les signer, demeure étroitement
soumis au contrôle de la direction générale à laquelle il doit d'ailleurs adresser pour agrément préalable tous imprimés, notices, lettres explicatives et textes de publicité rédigés par lui et qui ne
peut s'occuper que des affaires concernant lesdites sociétés (CE, décision du 6 décembre 1937).
VI. Aidants familiaux
A. Définition
50
Pour la définition de l'aidant familial, il convient de se reporter au
I-B-1-a § 140 du BOI-BNC-CHAMP-10-30-10.
B. Régime fiscal
60
Les sommes perçues par les aidants familiaux salariés de la personne
dépendante sont imposables selon les règles de droit commun des traitements et salaires.
En revanche, lorsque l'aidant familial, intervient dans les conditions prévues à
l'article R. 245-7 du code de l'action sociale et des familles (CASF), il n'est pas salarié au titre de
l'aide ainsi apportée. Dans cette hypothèse, les sommes perçues dans les conditions prévues à l'article L.
245-12 du CASF sont exonérées d'impôt sur le revenu conformément aux dispositions du b du 9° ter de l'article 81 du CGI.
Pour plus de précisions sur le régime fiscal des aidants familiaux, se reporter au I-B-1-a § 140 et suivants du BOI-BNC-CHAMP-10-30-10.
Cette exonération s'applique aux sommes perçues à compter du
1er janvier 2019.
VII. Architectes
70
Les architectes exercent, en principe, une profession libérale et les profits
qu'ils retirent de leur activité constituent des bénéfices non commerciaux (BOI-BNC-CHAMP-10-20). Toutefois, leurs gains sont taxés dans la catégorie des traitements et
salaires lorsqu'ils sont, en fait, placés dans un état de subordination vis-à-vis de leur employeur.
VIII. Membres des organismes consulaires : chambres de métiers et de l'artisanat, chambres d'agriculture, chambres de
commerce et d'industrie
80
Les indemnités perçues par les présidents et les membres élus des chambres de
métiers et de l'artisanat ou des chambres d'agriculture entrent dans le champ d'application de l'impôt sur le revenu dans la catégorie des traitements et salaires. Il en est de même pour les
indemnités de fonction allouées aux présidents et aux membres des chambres de commerce et d'industrie.
A. Indemnité pour perte de temps de travail
90
L'indemnité pour perte de temps de travail est destinée à compenser une perte
de revenus. Elle entre donc dans les prévisions de l'article 79 du CGI, quelle que soit la nature de l'activité exercée à titre
principal par ses bénéficiaires.
Les chambres d'agriculture, de métiers et de l'artisanat ou de commerce et
d'industrie doivent, en conséquence, porter ces indemnités sur les déclarations qu'elles sont tenues de produire chaque année en vertu de
l'article 87 du CGI.
Remarque : Les chambres d'agriculture, de métiers et de
l’artisanat, ou de commerce et d'industrie doivent acquitter sur ces indemnités les taxes et participations sur les salaires auxquelles elles peuvent être éventuellement soumises. Il en va de même
pour les autres indemnités soumises à l'impôt sur le revenu.
B. Remboursements de frais de déplacement et de séjour
100
Les remboursements de frais peuvent, le cas échéant, être affranchis d'impôt
sur le revenu et de taxe sur les salaires s'ils réunissent les conditions requises par le 1° de l'article 81 du CGI pour être
exonérés (BOI-RSA-CHAMP-20-50-10-10). Il en est de même des allocations forfaitaires pour frais.
Toutefois, les présidents des chambres d'agriculture, de métiers et de
l'artisanat ou de commerce et d'industrie sont des dirigeants au sens de l'article 80 ter du CGI. À ce titre, les indemnités,
remboursements ou allocations pour frais qu'ils perçoivent doivent, s'ils sont calculés forfaitairement, être soumis à l'impôt quel que soit leur objet
(BOI-RSA-CHAMP-20-50-10-20). En revanche, s'il s'agit de remboursements de frais effectifs non couverts par la déduction forfaitaire de 10 % pour frais professionnels et
assortis de pièces justificatives, ces remboursements se situent en dehors du champ de l'impôt.
Remarque : Les remboursements de frais et les allocations
forfaitaires pour frais exonérés d'impôt doivent figurer sur les déclarations de salaires souscrites par les chambres consulaires dans les colonnes appropriées.
C. Indemnités de fonctions perçues par les membres des chambres de métiers et de l'artisanat
110
Eu égard à la nature et aux conditions d'exercice de leurs fonctions, il a été
décidé qu'un abattement de 30 % serait pratiqué sur le montant des indemnités de fonctions. L'abattement est applicable avant déduction des frais professionnels.
La mise en œuvre de cette mesure est toutefois subordonnée au respect de la
réglementation relative au montant des indemnités. En cas de dépassement des limites fixées aucun abattement n'est applicable, même pour la partie des indemnités inférieure à la limite réglementaire.
L'arrêté du 12 mai 2011 relatif aux indemnités de fonction, aux frais de représentation et aux frais de déplacement
des membres des chambres de métiers et de l'artisanat de région, de leurs sections, des chambres régionales de métiers et de l'artisanat et des chambres de métiers et de l'artisanat
départementales fixe le montant maximal des indemnités de fonction allouées aux présidents, aux trésoriers et aux membres élus des chambres départementales et régionales de métiers et l'artisanat.
Ce montant est fixé en point d'indices dont la valeur à retenir est celle applicable au calcul des rémunérations des agents statutaires des chambres des métiers.
Les indices de référence des indemnités de fonctions mensuelles maximales
allouées aux présidents des chambres de métiers et de l'artisanat départementales, aux présidents des sections des chambres de métiers et de l'artisanat de région sont fixés conformément au tableau
figurant à l'article 2 de l'arrêté du 12 mai 2011.
Le montant total des indemnités perçues par les autres membres du bureau ne
peut excéder le double du montant des indemnités allouées au président.
En outre, les autres membres des chambres de métiers et de l'artisanat de
région et de leurs sections, des chambres régionales de métiers et de l'artisanat et des chambres de métiers et de l'artisanat départementales missionnés par le bureau ou le président pour participer
à des commissions d'instances ou groupes de travail spécifiques sont rémunérés à la vacation. Chaque vacation donne lieu à l'attribution d'une indemnité correspondant à onze points d'indice par
demi-journée dans les conditions fixées à l'article 3 de l'arrêté du 12 mai 2011 relatif aux indemnités de fonction, aux frais de représentation et aux frais de déplacement des membres des chambres de
métiers et de l'artisanat de région, de leurs sections, des chambres régionales de métiers et de l'artisanat et des chambres de métiers et de l'artisanat départementales.
Depuis 2011, la valeur mensuelle du point d'indice permettant le calcul de
cette limite est de 5,21 €.
IX. Chirurgiens-dentistes
120
Les chirurgiens-dentistes exercent, en général, une profession libérale
(BOI-BNC-CHAMP-10-30-10).
La qualité de salarié doit néanmoins leur être reconnue lorsqu'ils sont placés
dans un état de subordination par rapport à la collectivité qui utilise leurs services.
Ainsi, un chirurgien-dentiste qui apporte à un dispensaire dépendant d'une
association une collaboration régulière suivant un horaire qu'il s'est engagé à respecter, qui fournit ses soins dans les locaux et avec l'aide du personnel du dispensaire à des patients dont il n'a
pas le libre choix et qui ne constituent pas sa clientèle personnelle doit, bien qu'il dispose, d'autre part, de l'indépendance nécessaire à l'exercice de son art ainsi que d'une certaine latitude
pour fixer lui-même l'époque et la durée de ses congés et qu'enfin il cotise pour la retraite en qualité de travailleur indépendant, être regardé comme placé à l'égard de la direction du dispensaire
dans un état de subordination. Ses rétributions, quels qu'en soient le montant, le mode de calcul et la qualification, sont passibles de l'impôt dans la catégorie des traitements et salaires
(CE, décision du 6 mai 1966, n° 65889).
X. Clergé
A. Ministres du culte
130
Qu'il s'agisse du produit du casuel ou des allocations, les sommes que les
ministres du culte catholique reçoivent annuellement de l'évêché, sont taxables dans la catégorie des bénéfices non commerciaux (CE, décision du 11 décembre 1931, n° 1190).
Pour plus de détails, il convient de se reporter au
V § 60 à 110 du BOI-BNC-CHAMP-10-10-20-40.
Mais les rémunérations allouées aux prêtres concordataires des départements du
Haut-Rhin, du Bas-Rhin et de la Moselle ont le caractère de traitements et salaires.
140
Les pasteurs protestants rémunérés au moyen d'un traitement fixe déterminé
d'après les statuts élaborés sous le contrôle du synode national de l'Union des églises réformées de France, par l'association cultuelle à laquelle ils sont rattachés, sont passibles de l'impôt dans
la catégorie des traitements et salaires à raison de ces rémunérations (CE, décision du 15 mars 1928, n° 96560).
150
Les rémunérations allouées aux rabbins sont également considérées comme des
salaires.
B. Membres du clergé non enseignant ayant conclu un contrat individuel avec l'État (chercheurs, aumôniers militaires,
etc.)
160
Sur le plan fiscal, les intéressés sont à considérer comme des salariés.
C. Membres du clergé prêtant leur concours au fonctionnement d'un établissement d'enseignement
170
En application des
articles L. 442-1 et suivants du code de l'éducation qui définissent les rapports entre l'État et les établissements
d'enseignement privés, ces établissements ont la possibilité soit de demander leur intégration à l'enseignement public, soit de conclure avec l'État, pour tout ou partie de leurs classes, un contrat
d'association ou un contrat simple.
180
Dans le cas où des clercs, enseignants ou non, se sont engagés personnellement
à l'égard de l'établissement et reçoivent à ce titre une rémunération dont ils conservent la disposition, les intéressés sont considérés comme des salariés de cet établissement et imposés en tant que
tels.
1. Personnel enseignant
a. Personnel enseignant des établissements intégrés et des classes sous contrat d'association
190
Les maîtres non laïcs des établissements intégrés et des classes sous contrat
d'association ont le statut de contractuels ou d'auxiliaires et ils sont payés par l'État.
Les rémunérations qu'ils perçoivent ont le caractère de salaires.
b. Personnel enseignant des classes sous contrat simple
200
Dans une
décision du 14 avril 1967 n° 63810, le
Conseil d'État a décidé que les maîtres non laïcs agréés par l'État qui exercent dans les classes sous contrat simple des établissements d'enseignement privés doivent, dans l'exercice de leur fonction
enseignante, être considérés comme se trouvant à l'égard du directeur de l'établissement et de l'État dans une situation telle que la rémunération qu'ils perçoivent de l'État en raison de cette
activité relève de la catégorie des traitements et salaires.
c. Personnel enseignant des établissements et des classes sans contrat
210
Les maîtres des établissements et des classes sans contrat ne sont pas
rémunérés par l'État et ils ne reçoivent d'ailleurs, en général, aucune rémunération personnelle de l'établissement. Ils ne sont donc pas imposables.
2. Personnel non enseignant
220
Il s'agit de clercs qui font partie du personnel administratif, du personnel
des services économiques, du personnel de surveillance, du personnel technique de laboratoire, du personnel de service et des infirmières (dans les établissements intégrés, ce personnel est salarié de
l'État). Comme les maîtres non laïcs des classes et des établissements sans contrat, ces clercs ne reçoivent, en principe, aucune rémunération personnelle et ils échappent à toute imposition du fait
de leur activité dans l'établissement.
D. Membres du clergé prêtant leur concours à un établissement hospitalier, à une entreprise agricole, industrielle ou
commerciale, à un centre de soins ou d'aide sociale ou réalisant des revenus non commerciaux
230
En général, les centres de soins ou d'aide sociale (dispensaires) qui
utilisent le concours de clercs (religieuses, notamment) sont gérés directement par les communautés ou congrégations. Les personnes apportent ainsi leur concours en donnant des soins à domicile ou
pratiquent l'assistance sociale ou l'aide aux mères de famille pauvres comme travailleuses familiales.
Lorsque les clercs ont été autorisés à s'engager personnellement envers une
entreprise ou un établissement auquel sont prêtés leurs services, ils sont considérés comme de véritables salariés, avec les conséquences fiscales qui en découlent tant pour eux-mêmes que pour
l'entreprise.
De même les clercs qui exercent, même à titre occasionnel, une activité
exclusive de toute subordination à raison de laquelle ils reçoivent une rémunération personnelle qui entre dans la catégorie des bénéfices des professions non commerciales (honoraires, droits
d'auteur, etc.), doivent être soumis, à ce titre, à l'impôt sur le revenu.
Remarque : Ne sont visées ici, ni les sommes que perçoivent les
membres du clergé exerçant un ministère paroissial ou diocésain, ni les rémunérations versées par l'État aux maîtres non laïcs des classes sous contrat simple.
Mais, en dehors des cas exceptionnels exposés ci-avant, le concours des clercs
est bénévole et ne donne lieu à leur profit au versement d'aucune rémunération personnelle. Dès lors, les intéressés ne sont pas imposables à raison des sommes qu'ils peuvent être amenés à encaisser
au cours de leur activité, ni à raison de cette activité car ils n'en conservent pas la libre disposition ; tel est le cas, par exemple, des infirmiers et infirmières qui donnent des soins à domicile.
XI. Comptables
240
Se reporter au BOI-BNC-CHAMP-10-30-60.
Il est toutefois précisé que les rémunérations allouées par aux comptables
agréés qui enseignent dans les écoles de comptabilité doivent, eu égard aux conditions dans lesquelles les intéressés apportent leur concours à ces écoles, être considérées comme passibles de l'impôt
dans la catégorie des traitements et salaires.
XII. Conférenciers
250
Les sommes versées par une école privée d'enseignement général à certains
professeurs, dits "honorés", à qui elle confie des conférences et dont l'activité est différente de celle des professeurs formant les cadres permanents de l'établissement, ne peuvent, en raison de
l'absence complète de liens de subordination entre ces conférenciers et l'école, être regardées comme des salaires (CE, décision du 16 mars 1964, nos 48463 et 49534).
L'administration admet toutefois que les sommes correspondantes soient
imposées dans la catégorie des traitements et salaires si elles donnent lieu au versement de la taxe sur les salaires et si elles sont allouées dans des conditions telles qu'il n'existe aucune
possibilité de spéculation.
XIII. Membres du Conseil économique, social et environnemental (CESE)
260
Certains membres du Conseil économique, social et environnemental (CESE)
désignés par des organisations syndicales ou professionnelles, abandonnent au profit de ces dernières la rémunération qui leur est due au titre des fonctions exercées au sein du conseil.
En principe, le titulaire de la rémunération étant non pas l'organisation
syndicale ou professionnelle représentée, mais la personne même qui a été investie des fonctions de membre du CESE, c'est au nom de cette dernière que la rémunération devrait être soumise à l'impôt,
quelle que soit l'affectation qui lui est donnée.
Cependant, il existe un lien très étroit entre l'organisation syndicale ou
professionnelle représentée et la personne qui la représente. Si, au cours de la période de cinq ans pour laquelle il est désigné, un membre du CESE vient à perdre la qualité au titre de laquelle il a
été désigné, il est déclaré démissionnaire d'office et remplacé.
Dans ces conditions, lorsqu'un membre du CESE fait abandon de sa rémunération
à l'organisation qu'il représente et qui l'a désigné, il a paru possible d'admettre que cette rémunération ne soit pas soumise à l'impôt à son nom.
Pour qu'il en soit ainsi, deux conditions doivent être remplies :
- l'abandon doit être consenti dès la prise de fonctions de l'intéressé ;
- la rémunération en cause doit être versée directement par le CESE à
l'organisation syndicale ou professionnelle au profit de laquelle l'abandon a été consenti.
XIV. Membres des Conseils économiques, sociaux et environnementaux régionaux (CESER)
A. Composition et fonctionnement des CESER
270
Les Conseils économiques, sociaux et environnementaux régionaux (CESER) sont
des assemblées consultatives placées auprès de chaque conseil régional et président de conseil régional.
En application de
l'article L. 4134-2 du code général des collectivités territoriales (CGCT), la composition des CESER,
les conditions de nomination de leurs membres ainsi que la date de leur installation dans leur nouvelle composition sont fixées par décret en Conseil d’État.
Les membres des CESER ne sont pas élus mais sont désignés par des organismes
divers, comme représentant soit des entreprises et activités professionnelles non salariées dans la région, soit des organisations syndicales de salariés les plus représentatives, soit des organismes
qui participent à la vie collective de la région (CGCT, art. R. 4134-3). S'y ajoutent des membres
désignés, pour un nombre limité d'entre-eux, en qualité de personnalités qualifiées par le Préfet de Région
(CGCT, art. R. 4134-4). Ils sont désignés pour une durée de six ans
(CGCT, art. R. 4134-6).
B. Nature et régime fiscal des indemnités perçues par les membres des CESER
1. Indemnités de présence ou vacations
280
Les indemnités de présence ou vacations sont allouées pour chaque journée de
présence aux séances du conseil ou des commissions instituées par celui-ci. Ces indemnités ont expressément pour objet de compenser la perte du revenu que peuvent subir les membres du fait de leur
participation aux réunions du conseil ou des commissions.
En principe, elles doivent être soumises à l'impôt sur le revenu selon les
règles applicables aux traitements et salaires.
Toutefois, compte tenu des relations très étroites qui existent entre les
membres des CESER et les organismes qui les désignent pour siéger à ces assemblées, il a paru possible d'accorder aux intéressés une exonération, similaire à celle dont bénéficient déjà les membres du
CESE (XIII § 260), de l'impôt sur le revenu dû à raison des indemnités de présence qu'ils perçoivent lorsqu'ils en font abandon à ces organismes.
Ainsi, lorsqu'un membre d'un CESER abandonne ses indemnités de présence à
l'organisme qu'il représente et qui l'a désigné, il est admis que ces indemnités ne soient pas soumises à l'impôt sur le revenu entre les mains de l'intéressé, sous réserve, d'une part, que l'abandon
soit consenti expressément par celui-ci dès sa prise de fonction et, d'autre part, que les indemnités en cause soient versées directement par la région, pour le compte du CESER, à l'organisme au
profit duquel l'abandon est consenti. L'abandon doit porter sur le montant total des indemnités.
Cette mesure de tempérament n'est susceptible de s'appliquer qu'à la
condition que les indemnités de présence soient réellement abandonnées par les intéressés aux organismes qu'ils représentent. À cet égard, s'il apparaît qu'un organisme a reversé à un membre de CESER
qui lui avait consenti l'abandon de ses indemnités de présence, tout ou partie de ces indemnités, les conditions de l'exonération cessent d'être remplies à compter de la date à laquelle le premier
reversement est intervenu. Par suite, les indemnités de présence perçues depuis la date du premier reversement sont normalement imposables et le service local devra procéder, le cas échéant, à la
réintégration des indemnités qui n'auraient pas été déclarées.
Remarque : Il en est ainsi lorsque tout ou partie des
indemnités de présence est reversé par l'organisme sous forme de « remboursement, allocation ou indemnité pour frais », dès lors qu'en effet les membres des CESER sont déjà indemnisés par ceux-ci en
franchise d'impôt de leurs frais de déplacement pour se rendre aux réunions du Conseil ou de ses commissions ainsi que des frais afférents à l'exercice de mandats spéciaux.
2. Indemnités de transport et remboursement des frais supplémentaires
290
Les membres des CESER perçoivent des indemnités de transport versées pour
les défrayer de leurs frais de déplacement exposés pour se rendre aux réunions des conseils ou de leurs commissions ainsi que le remboursement des frais supplémentaires pouvant résulter de l'exercice
des mandats spéciaux que peuvent leur confier les conseils.
Sauf option des bénéficiaires pour la déduction des frais professionnels
pour leur montant réel, ces indemnités et remboursements continuent d'être exonérés comme représentatifs de frais d'emploi, sous réserve d'être utilisés conformément à leur objet
(CGI, art. 81, 1°).
XV. Conseillers prud'hommes
A. Nature des sommes versées aux conseillers prud'hommes
300
Les dépenses de personnel et de fonctionnement des conseils de prud'hommes
sont à la charge de l'État.
Ces dépenses comprennent notamment les vacations allouées aux conseillers
prud'hommes qui exercent leurs fonctions en dehors des heures de travail ou qui ont cessé leur activité professionnelle ou qui sont demandeurs d'emploi
(Code du travail [C. trav.], art. D. 1423-56) et les vacations allouées aux conseillers prud'hommes employeurs qui exercent leurs
fonctions durant les heures de travail (C. trav., art. D. 1423-57, al. 2).
Outre ces vacations, les conseillers prud'hommes ont droit à des allocations
pour frais destinées à les indemniser des dépenses de déplacement supportées pour :
- la prestation de serment ;
- la participation aux séances lorsque le siège du conseil est situé à plus
de cinq kilomètres de leur domicile ou de leur lieu de travail habituel ;
- l'exercice de leur mission, s'agissant des conseillers rapporteurs.
B. Régime fiscal des sommes versées aux conseillers prud'hommes
1. Indemnités horaires
310
Les indemnisations horaires versées aux conseillers prud'hommes siégeant
pendant les heures de travail revêtent l'une des formes ci-après selon le collège (employeurs ou salariés) auquel appartiennent les intéressés et selon leur mode de rémunération :
- vacation à taux horaire égal à deux fois le taux de la vacation prévue à
l'article D. 1423-56 du C. trav. dans le cas prévu à l'article D.
1423-57 du C. trav. ;
- « salaires maintenus » et majorations pour heures supplémentaires
(C. trav., art. D. 1423-59) ;
- « indemnité horaire égale à 1/1 607 des revenus professionnels déclarés à
l'administration fiscale l'année précédente » (C. trav., art. D. 1423-60).
Ces indemnisations sont imposables dans la catégorie des traitements et
salaires, sous déduction d'un abattement égal au montant de la vacation horaire prévue à l'article D. 1423-56 du C. trav..
Lorsque l'indemnisation s'effectue par application simultanée des
dispositions de l'article D. 1423-59 du C. trav. et de l'article D. 1423-60 du C. trav. (cas des salariés rémunérés à la fois par un salaire fixe et par une commission), l'abattement susvisé n'est
pratiqué qu'une seule fois sur le total des éléments composant la rémunération de l'heure indemnisée.
En revanche, la vacation horaire allouée aux conseillers prud'hommes
siégeant en dehors des heures de travail en application du premier alinéa de l'article D. 1423-57 du C. trav. est exonérée d'impôt.
2. Remboursements de frais
320
Les remboursements de frais accordés aux conseillers prud'hommes en
application de l'article D. 1423-64 du C. trav., au titre des frais de déplacement mentionnés au 6° de
l'article R. 1423-51 du C. trav., ne sont pas retenus pour la détermination du revenu imposable du bénéficiaire lorsque celui-ci
n'opte pas pour la prise en compte du montant réel de ses frais professionnels.
3. Obligations déclaratives
330
Les conseillers prud'hommes doivent comprendre dans leurs revenus déclarés
la fraction imposable des sommes qu'ils perçoivent en cette qualité.
L'organisme débiteur est tenu, pour sa part, en application de
l'article 87 du CGI de déclarer lesdites rémunérations, pour leur montant taxable, ainsi que les remboursements de frais
(BOI-BIC-DECLA-30-70-10).
|
Bulletin officiel des finances publiques - impôts
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BOI-RSA-CHAMP-10-10-20
|
https://bofip.impots.gouv.fr/bofip/3791-PGP.html/identifiant=BOI-RSA-CHAMP-10-10-20-20200520
|
2020-05-20 00:00:00
|
1106660de68bd4ae4aafd81bd281e13fc2a0374b1c43c6053ab760087fdfc779
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] |
1
Le développement et la transmission d'une entreprise individuelle peut rendre nécessaire la
transformation de cette entreprise en société, notamment pour permettre de faire appel à des capitaux extérieurs.
Or, la transformation d'une entreprise individuelle en société entraîne la taxation immédiate
des plus-values constatées à l'occasion de la réalisation de l'apport et cette imposition est de nature à faire obstacle à la réalisation de l'opération.
10
Pour remédier à cette situation,
l'article 12 de la loi de
finances pour 1981, n° 80-1094 du 30 décembre 1980 -codifié aux articles 151 octies et
809-I bis du CGI, a institué un mécanisme inspiré pour partie du régime des fusions défini à
l'article 210-A du CGI et qui permet d'éviter l'imposition immédiate des plus-values constatées du fait de l'apport en
société des éléments de l'actif affectés à une activité professionnelle exercée à titre individuel.
20
Le régime opère une distinction entre les plus-values afférentes à des biens non amortissables
et amortissables, les profits sur les stocks, qui sont déterminés de manière séparée :
- l'imposition des plus-values sur biens non amortissables est reportée au moment de la cession,
du rachat ou de l'annulation des droits sociaux reçus en rémunération de l'apport de l'entreprise ou jusqu'à la date de cession de ces biens si elle est antérieure ;
- l'imposition des plus-values sur biens amortissables (matériels, équipements, immeubles, etc.)
est effectuée au nom de la société bénéficiaire de l'apport ; elle est étalée sur une période de cinq ans comme dans le régime de faveur des fusions.
- l'imposition des profits sur stocks est effectuée au niveau de la société bénéficiaire de
l'apport à condition qu'elle inscrive ces stocks à l'actif de son bilan à la valeur comptable pour laquelle ils figuraient au dernier bilan de l'entreprise apporteuse.
En contrepartie, les amortissements et les plus-values ultérieurs sont calculés par la société
d'après la valeur attribuée aux immobilisations lors de l'apport.
Enfin, le droit de mutation afférent à la prise en charge du passif dont sont grevés les
apports énumérés à l'article 809-I-3° du CGI est en principe dû au tarif fixé par l'article
l'article 810, III du CGI (cf. BOI-ENR-AVS-10-20 II B 1).
30
Par ailleurs, l'article 24 de la loi de finances rectificative pour 1994
(n° 94-1163 du 29/12/1994) a
aménagé le dispositif prévu à l'article 151 octies en permettant à l'apporteur d'opter pour l'imposition immédiate de la
plus-value à long terme globale afférente aux éléments amortissables au taux prévu au 1 du I de l'article 39 quindecies du
CGI, pour les apports réalisés à compter du 1er janvier 1995 (cf. BOI-BIC-PVMV-40-20-30-20).
L'article 25-I-2° de la même loi a institué un obligation déclarative annuelle à la charge de
l'apporteur consistant en la production d'un état annexé à sa déclaration annuelle de revenus et comportant les éléments nécessaires au suivi du report d'imposition, pour les apports réalisés à
compter du 1er janvier 1994 (cf. BOI-BIC-PVMV-40-20-30-30 I C).
Les dispositions de l'article 151 octies du CGI étaient également applicables jusqu'au 1er
janvier 2006 à l'apport à une société par un exploitant agricole individuel, de l'ensemble des éléments de l'actif immobilisé, à l'exception des immeubles, si ceux-ci sont immédiatement mis à
dispositions de la société bénéficiaire de l'apport dans le cadre d'un contrat écrit et enregistré visé aux articles
L. 411-1, L. 411-2 et L.
416-1 du code rural (ces dispositions s'appliquaient aux apports réalisés à compter du 1er janvier 1996; Loi de finances rectificative pour 1995, art. 31, (cf.
BOI-BIC-PVMV-40-20-30-10 II A 2 c).
Les règles d'imposition des plus-values afférentes aux immobilisations amortissables et non
amortissables, prévues en cas d'apport d'une activité individuelle en société réalisé dans le cadre de
l'article
151 octies du CGI, ont été étendues par
l'article 28-III-1° de la loi
de modernisation de l'agriculture n°
95-95 du 1er février 1995
aux contrats de crédit-bail mobilier et immobilier, pour les exercices ouverts à compter du 1er janvier 1995 (cf. BOI-BIC-PVMV-40-20-30-20 I E).
Les dispositions de l'article 151 octies du CGI ont été ensuite modifiées par l'article 38 de
la loi n° 2005-1720 du 30
décembre 2005 :
- l'apport doit porter sur une entreprise individuelle ou sur une branche complète d'activité;
- par ailleurs, le report d'imposition existant en cas d'apport d'une entreprise individuelle
à une société prévu à l'article 151 octies du CGI est renforcé. Ainsi, il n'est plus remis en cause en cas de transmission de la nue propriété des titres reçus lors de l'apport si le bénéficiaire de
la transmission accepte d'être redevable de la plus-value en report ou en cas d'échange de ces droits résultant d'une fusion ou d'une scission de la société bénéficiaire des apports;
- en outre, la situation des entreprises agricoles est alignée sur celle, plus favorable, des
autres entreprises en ce qui concerne les apports d'immeubles pour la mise en œuvre de l'article 151 octies du CGI;
- enfin, le cumul de régime sur une même opération qui peut bénéficier du report d'imposition
sur les plus-values prévu à l'article 151 octies du CGI et de l'exonération prévue à l'article 151 septies du CGI n'est
plus autorisé. Les entreprises pourront toutefois opter pour l'une ou l'autre catégorie de régimes.
40
On examinera successivement dans la présente section :
- le champ d'application du dispositif de l'article 151 octies du CGI (Sous-section 1, cf.
BOI-BIC-PVMV-40-20-30-10) ;
- le régime d'imposition des plus-values d'apport et des bénéfices de l'entreprise apportée
(Sous-section 2, cf. BOI-BIC-PVMV-40-20-30-20) ;
- les obligations des entreprises pour bénéficier de ce régime (Sous-section 3, cf.
BOI-BIC-PVMV-40-20-30-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-PVMV-40-20-30
|
https://bofip.impots.gouv.fr/bofip/3867-PGP.html/identifiant=BOI-BIC-PVMV-40-20-30-20120912
|
2012-09-12 00:00:00
|
a7380457b9d080474082bb1f2abe6cac8a497aa303a46102c8c5d6b5837ceb60
|
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] |
null |
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000019
|
https://bofip.impots.gouv.fr/bofip/3872-PGP.html/identifiant=BOI-ANNX-000019-20140224
|
2014-02-24 00:00:00
| null | null |
I. Régime de droit commun
1
Aux termes du I de
l'article 1399 du code général des impôts (CGI), toute propriété foncière doit être imposée dans la commune où elle est située.
10
Dès lors, lorsqu'un immeuble est situé sur deux communes, le propriétaire est passible de la
taxe foncière dans ces deux communes pour la partie se trouvant sur leur territoire respectif (CE, arrêt du 22 février 1965, RO, p. 292).
II. Régime particulier des chutes d'eau
20
Les ouvrages hydrauliques relèvent du régime de la concession ou de celui de l'autorisation
préfectorale en fonction de leur puissance.
La
loi n° 80-531 du 15 juillet
1980 relative aux économies d'énergie et à l'utilisation de la chaleur a relevé de 500 à 4 500 kilowatts le seuil de puissance au delà duquel les ouvrages hydrauliques sont placés obligatoirement
sous le régime de la concession. Cette disposition conduisait donc à répartir différemment la valeur locative des ouvrages hydrauliques d'une puissance comprise entre 500 et 4 500 kilowatts selon
qu'ils ont été mis en service avant le 15 juillet 1980 (régime de la concession) ou après cette date (régime de l'autorisation).
L'article 16 de la loi n° 85-1404 du 30 décembre 1985 de finances
rectificative pour 1985 a mis fin à cette distorsion. Les modalités de répartition de la valeur locative des ouvrages hydrauliques concédés sont désormais applicables à tous les ouvrages d'une
puissance supérieure à 500 kilowatts.
A. Ouvrages hydrauliques d'une puissance n'excédant pas 500 kilowatts et placés sous le régime de l'autorisation
préfectorale
30
Pour l'assiette de la taxe foncière sur les propriétés bâties (TFPB) dues par les ouvrages
hydrauliques placés sous le régime de l'autorisation préfectorale et d'une puissance n'excédant pas 500 kilowatts, la valeur locative des diverses immobilisations (notamment celle des terrains de
retenues d'eau, barrages, canaux d'amenée, conduites forcées), déterminée à l'aide du tarif spécial d'évaluation des centrales hydroélectriques (BOI-BAREME-000028), doit
être répartie par application du I de l'article 1399 du CGI.
Selon ce texte, chaque immobilisation doit être imposée dans la commune où elle est située.
40
En pratique, la valeur locative des immobilisations est répartie selon le même critère que
celui adopté en matière de contribution foncière des entreprises (CFE). La ventilation des immobilisations dans le cas d'établissements s'étendant sur plusieurs communes est alors effectuée soit
d'après la valeur locative exacte des immobilisations situées sur le territoire de chacune d'elles, soit en fonction de critères forfaitaires tels que la superficie.
La répartition est effectuée par le service des impôts.
B. Ouvrages hydrauliques concédés et ouvrages hydrauliques d'une puissance supérieure à 500 kilowatts
50
Le régime d'imposition issu de
l'article 16 de la loi n° 85-1404 du 30 décembre 1985 de finances
rectificative pour 1985 s'applique à tous les ouvrages hydrauliques concédés, quelle que soit leur puissance, et aux ouvrages hydrauliques placés sous le régime de l'autorisation d'une puissance
supérieure à 500 kilowatts.
Peu importent à cet égard la date de leur mise en service et la qualité de leur propriétaire.
60
La valeur locative de la force motrice des chutes d'eau et de leurs aménagements, utilisés par
ces ouvrages est répartie entre les communes sur le territoire desquelles sont situés les ouvrages définitifs de génie civil et celles sur le territoire desquelles coulent les cours d'eau utilisés,
compte tenu des éléments ci-après :
- importance des ouvrages définitifs de génie civil ;
- importance des retenues d'eau ;
- puissance hydraulique moyenne devenue indisponible dans la limite de chaque commune du fait
de l'usine.
Cette répartition est effectuée par l'ingénieur en chef du contrôle conformément aux règles
fixées par l'article 317 du l'annexe III au CGI, par
l'article 318 de l'annexe III au CGI, par
l'article 319 de l'annexe III au CGI et par
l'article 320 de l'annexe III au CGI.
Les pourcentages fixant cette répartition sont inscrits dans le cahier des charges de la
concession ou dans l'acte d'autorisation et ne peuvent être révisés qu'en cas de modification de la consistance de la concession.
Pour les ouvrages autorisés d'une puissance comprise entre 500 et 4 500 kilowatts
(II § 20) et qui ont été mis en service entre le 15 juillet 1980 et le 31 décembre 1985, les pourcentages de répartition sont fixés par un avenant à l'acte d'autorisation.
La valeur locative des ouvrages hydrauliques d'une puissance supérieure à 500 kilowatts qui
ont été mis en service après le 15 juillet 1980 et qui sont soumis au régime de l'autorisation préfectorale doit donc être répartie entre les communes concernées à compter de 1987.
1. Définition des aménagements hydrauliques
70
Les aménagements hydrauliques s'entendent, en l'espèce :
- des barrages et prises d'eau ;
- des canaux d'amenée et conduites forcées ;
- des terrains sur lesquels ces installations sont situées.
Remarque : Il n'y a pas lieu de tenir compte des ouvrages de rétablissement des
communications.
En revanche, les bâtiments d'exploitation de l'usine hydroélectrique proprement dite, les
locaux sociaux, les garages, etc. ne sont pas compris dans ces aménagements. Ils doivent, en conséquence, être imposés conformément au droit commun dans la commune où ils sont implantés.
2. Appréciation de l'importance des ouvrages définitifs de génie civil et des retenues d'eau
80
Pour chaque commune intéressée, l'importance des ouvrages définitifs de génie civil est
estimée en prenant en considération les ouvrages ou partie d'ouvrages situés sur le territoire de la commune et compte tenu du prix des terrains occupés par ces ouvrages ou parties d'ouvrages.
En ce qui concerne les retenues, le total des éléments entrant en compte (importance du
barrage, des ouvrages annexes et prix des terrains) est réparti uniformément sur la superficie totale constituée par la surface d'emprise du barrage et la surface globale des terrains submergés à la
cote normale de retenue.
La répartition entre les communes intéressées est faite proportionnellement à la partie du
territoire de chacune d'elles occupée par le barrage et les ouvrages annexes, ou submergée par les eaux à la cote normale de retenue
(CGI, ann. III, art. 317).
3. Appréciation de la puissance hydraulique moyenne devenue indisponible dans la limite de chaque commune du fait de
l'usine
90
La puissance hydraulique moyenne devenue indisponible est, pour chaque section des cours d'eau
intéressée par l'aménagement, le produit du débit moyen prélevé par la dénivellation du cours d'eau dans la section considérée.
Pour toute section de cours d'eau située entièrement sur le territoire d'une seule commune, le
produit est compté à cette commune. Pour toute section de cours d'eau séparant deux communes, le produit est partagé par moitié entre ces deux communes.
Pour chaque commune, la puissance hydraulique moyenne devenue indisponible est la somme des
produits ou demi-produits qui lui sont comptés en application de l'alinéa précédent. Il n'est pas tenu compte de la puissance hydraulique moyenne devenue indisponible pour une commune lorsque le débit
moyen prélevé est inférieur à 10 % du débit moyen annuel du cours d'eau sur la commune considérée (CGI, ann. III, art.
318).
4. Détermination du pourcentage fixant la répartition entre les communes intéressées de la valeur locative de la force
motrice des chutes d'eau et de leurs aménagements
100
Le pourcentage fixant la répartition entre les communes intéressées de la valeur locative
visée à l'article 316 de l'annexe III au CGI, est déterminé comme suit :
- un premier calcul des pourcentages a1, a2, a3, etc. est effectué suivant les dispositions
mentionnées à l'article 316 de l'annexe III au CGI et à l'article 317 de l'annexe III au CGI en ce qui concerne le prix des terrains et l'importance des ouvrages
définitifs de génie civil ;
- un deuxième calcul des pourcentages b1, b2, b3, etc. est effectué proportionnellement à la
puissance devenue indisponible dans chaque commune déterminée conformément à l'article 318 de l'annexe III au CGI ;
- le pourcentage final de répartition est obtenu, pour chaque commune, par la formule : p =
0,5 (a + b) (CGI, ann. III, art. 319).
5. Notification des pourcentages de répartition
110
Les pourcentages fixant la répartition de la valeur locative entre les communes intéressées
sont, dans le mois qui suit la date de la mise en service, notifiés par l'ingénieur en chef de contrôle à la direction départementale des Finances publiques du département dans lequel se trouve
l'usine qui utilise la force motrice.
Les pourcentages notifiés avant le 1er novembre d'une année sont retenus à partir de l'année
suivante pour l'assiette de la taxe foncière sur les propriétés bâties. Il est également fait état de ces pourcentages pour établir les impositions dues au titre de l'année de la mise en service
(CGI, ann. III, art. 320).
Remarque : La date limite du 1er novembre, qui tend à éviter un
ajournement de la confection des rôles généraux, est opposable par l'administration aux collectivités ou organismes bénéficiaires des impôts à percevoir, ainsi qu'au concessionnaire. Elle perd
toutefois sa raison d'être dans la mesure où cette confection étant, pour d'autres motifs, en suspens, il est possible, bien que la notification soit tardive, de répondre aux intentions du législateur
en tenant compte des pourcentages dans le calcul des cotisations. Il s'ensuit qu'au lieu de considérer la limite du 1er novembre comme un terme de rigueur, l'administration doit faire état
des notifications postérieures chaque fois que l'état d'avancement des travaux de confection des rôles le permet.
6. Absence de notification des pourcentages de répartition avant le 1er novembre
120
Dans le cas où la notification prévue à
l'article 320 de l'annexe III au CGI n'a pas été faite avant le 1er novembre (§ 110, à la
remarque), la valeur locative des installations définies à l'article 316 de l'annexe III au CGI est imposée en
totalité dans la commune où est située l'usine utilisant la force motrice et il est procédé à la répartition des cotisations correspondantes entre les communes visées à cet article.
Si ces communes sont situées dans le même département, la répartition est réglée par arrêté
préfectoral rendu sur les propositions du directeur départemental des Finances publiques et après avis de l'ingénieur en chef du contrôle dans les trois mois suivant celui de la mise en recouvrement
du rôle.
Si les communes intéressées sont situées dans des départements différents, la répartition est
réglée par arrêté du ministre de l'action et des comptes publics et du ministre de l'intérieur, sur les propositions du directeur général des Finances publiques et après avis du ministre de
l'industrie.
L'arrêté préfectoral ou ministériel fixe notamment les conditions de l'attribution, à chacune
des collectivités bénéficiaires, de la part lui revenant dans le produit des cotisations dont il s'agit.
Les impositions dues au titre de l'année de la mise en service sont établies et réparties
selon la procédure définie aux alinéas précédents (CGI, ann. III, art. 321).
7. Inscription des pourcentages de répartition dans le cahier des charges
130
Les pourcentages de répartition visés à
l'article 320 de l'annexe III au CGI et à
l'article 321 de l'annexe III au CGI sont inscrits dans le cahier des charges de la concession ou dans l'acte
d'autorisation, ou mentionnés dans un additif au cahier des charges ou à l'acte d'autorisation et se substituent, le cas échéant, à ceux qui ont été primitivement fixés.
Ils sont révisés s'il y a lieu, en cas de modification de la consistance de la concession ou
de l'autorisation entraînant l'établissement d'un avenant au cahier des charges ou à l'acte d'autorisation. Cet avenant indique les nouveaux pourcentages de répartition applicables
(CGI, ann. III, art. 321 B).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-10-40
|
https://bofip.impots.gouv.fr/bofip/3898-PGP.html/identifiant=BOI-IF-TFB-10-40-20190717
|
2019-07-17 00:00:00
|
c56ce65259b2c202175bbdc59ac82ac02e02c2abd64bc72d5551e8fd2c67a1f0
|
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] |
1
La base d'imposition à la cotisation foncière des entreprises (CFE) est constituée de la valeur
locative des biens passibles d'une taxe foncière dont dispose l'entreprise au cours de la période de référence.
La période de référence à retenir pour déterminer les bases de la CFE est définie aux
articles 1467 A et 1478 du code général des impôts
(CGI), (chapitre 1, BOI-IF-CFE-20-10).
La base taxable à la CFE est constituée d'un seul élément : la valeur locative des biens passibles d'une taxe foncière, conformément
à l'article 1467 du CGI, (chapitre 2, BOI-IF-CFE-20-20).
La base d'imposition à la CFE est susceptible de faire l'objet de réductions, (chapitre 3,
BOI-IF-CFE-20-30).
La CFE est établie, dans la généralité des cas, dans chaque commune où le contribuable dispose
de locaux (chapitre 4, BOI-IF-CFE-20-40).
Enfin, elle est due, en principe, pour l'année entière par le redevable qui exerce l'activité le
1er janvier (chapitre 5, BOI-IF-CFE-20-50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-CFE-20
|
https://bofip.impots.gouv.fr/bofip/3944-PGP.html/identifiant=BOI-IF-CFE-20-20151202
|
2015-12-02 00:00:00
|
a628af2187197527e631011fff86982962d1aeefd1c4033daa31d2f70ae5d4ad
|
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] |
1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude
fiscales en matière d'impôts sur le revenu a été signée le 17 juillet 1998 à Paris entre le Gouvernement de la République française et le Gouvernement de la République arabe syrienne. Elle est
assortie d'un protocole formant partie intégrante de la convention, et complétée par un échange de lettres signé à Damas le 16 décembre 2004.
La
loi n° 2009-226 du 26
février 2009 (JO n° 49 du 27 février 2009, p. 3465) a autorisé l'approbation de cette convention.
Le
décret n° 2009-812 du
1er juillet 2009 (JO n° 152 du 3 juillet 2009, p.11054) a publié
cette convention qui est entrée en vigueur le 1er mai 2009.
10
L'article 26 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux sommes
imposables à compter du 1er mai 2009 ;
- en ce qui concerne les impôts sur le revenu non perçus par voie de retenue à la source, aux
revenus afférents, suivant le cas, à toute année civile ou tout exercice commençant à compter du 1er janvier 2010 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à
compter du 1er janvier 2010.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-SYR
|
https://bofip.impots.gouv.fr/bofip/395-PGP.html/identifiant=BOI-INT-CVB-SYR-20120912
|
2012-09-12 00:00:00
|
6d78c49ca4bd0ce58c5a4b539295663ef7902b63e023c8160d8d7619f33f836f
|
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] |
1
Les groupes internationaux sont amenés à coordonner les activités de leurs différentes sociétés
par la création de quartiers généraux, ou à exercer des activités logistiques ou de recherche et développement (R&D) dans des structures créés à cet effet.
10
Seront étudiés successivement les modalités d'imposition :
- des quartiers généraux établis en France (chapitre 1,
BOI-SJ-RES-30-10) ;
- des centres de logistique (chapitre 2, BOI-SJ-RES-30-20) ;
- des centres de coordination de recherche et de développement (chapitre 3,
BOI-SJ-RES-30-30).
Par ailleurs, les indemnités d'expatriation temporaire versées à certains salariés venus de
l'étranger peuvent être soumises à un régime fiscal simplifié sur demande des quartiers généraux ou des centres de logistique (chapitre 4, BOI-SJ-RES-30-40).
|
Bulletin officiel des finances publiques - impôts
|
BOI-SJ-RES-30
|
https://bofip.impots.gouv.fr/bofip/4001-PGP.html/identifiant=BOI-SJ-RES-30-20120912
|
2012-09-12 00:00:00
|
9d3875d4dd7836c64a961879c648faaee589b565ef13398a8b85817bcd06c4b0
|
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] |
1
S'agissant de la définition de la création d'établissement, il convient de se reporter au
BOI-IF-CFE-20-50-10 aux § 10 à 30.
10
Le II de l'article 1478 du
code général des impôts (CGI) dispose qu'en cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-CFE-20-30-50
|
https://bofip.impots.gouv.fr/bofip/4067-PGP.html/identifiant=BOI-IF-CFE-20-30-50-20141216
|
2014-12-16 00:00:00
|
ddf45c598649ec156019f222114706ce05c399fd5d32180209a10d76125a454c
|
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] |
1
Une convention tendant à éviter les doubles impositions en matière d'impôts sur le revenu et à
prévenir l'évasion fiscale a été signée le 20 juin 2006 à Paris entre le gouvernement de la République française et le gouvernement de l'Australie. Elle est assortie d'un protocole formant partie
intégrante de la convention.
La
loi n° 2009-227 du 26
février 2009 (J.O n° 49 du 27 février 2009, p. 3645) a autorisé l'approbation de cette convention.
Le décret n° 2009-732 du 18
juin 2009 (J.O n° 142 du 21 juin 2009, p. 10143) a publié cette convention qui est entrée en vigueur le 1er juin 2009.
10
L'article 30 de la convention prévoit que les stipulations qu'elle comporte s'appliquent pour la
première fois:
- dans le cas de la France :
en ce qui concerne les impôts sur le revenu perçu par voie de retenue à la source, aux sommes imposables à compter du
1er janvier 2010 ;
en ce qui concerne les impôts sur le revenu qui ne sont pas perçus par voie de retenue à la source, aux revenus afférents,
suivant les cas, à toute année civile ou à tout exercice commençant à compter du 1er janvier 2010 ;
en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à compter du 1er
janvier 2010 ;
- dans le cas de l'Australie :
en ce qui concerne la retenue à la source sur les revenus perçus par les non-résidents, aux revenus perçus à compter du
1er janvier 2010 ;
en ce qui concerne les autres impôts australiens, aux revenus, bénéfices ou gains afférents à toute année de revenu
commençant le 1er juillet 2010 ;
pour l'application de la clause d'échange de renseignements prévue à l'article 25, à compter du 1er juin 2009.
La convention entre le Gouvernement de l'Australie et le Gouvernement de la
République française tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu, signée à Canberra, le 13 avril 1976 (telle que modifiée par l'avenant
signé à Paris le 19 juin 1989) ainsi que l'accord conclu entre le Gouvernement du Commonwealth d'Australie et le Gouvernement de la République française en vue d'éviter la double imposition des
revenus tirés du transport aérien international signé à Canberra le 27 mars 1969 ont été abrogés et ont cessé d'avoir effet à compter de la date à laquelle les stipulations de la convention signée le
20 juin 2006 étaient applicables pour la première fois.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-AUS
|
https://bofip.impots.gouv.fr/bofip/412-PGP.html/identifiant=BOI-INT-CVB-AUS-20120912
|
2012-09-12 00:00:00
|
dbb139c5907f97f182eedefd0cfc507819beae954a6a0437d819ca9bf8d740ec
|
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] |
Je soussigné(e) ............................
demeurant : ............................
déclare m’engager à louer non meublé à usage d'habitation principale du locataire le
logement désigné ci-dessous dans les douze mois de l'achèvement des travaux et pendant six années à compter de cette date.
Adresse du logement : ............................
Surface habitable du logement : ...............
A ....................., le ......................
Date et signature
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000192
|
https://bofip.impots.gouv.fr/bofip/4179-PGP.html/identifiant=BOI-LETTRE-000192-20160530
|
2016-05-30 00:00:00
|
461247d1b4db323c07b33450e60013cea4f5b40dda8762c531c3a5cae14c7064
|
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] |
Actualité liée : 04/12/2019 : CF -
Procédures de régularisation en cours de contrôle - Généralisation de la procédure de régularisation prévue à l'article L. 62 du livre des procédures fiscales à toutes les procédures de contrôle
fiscal (loi n° 2018-727 du 10 août 2018 pour un Etat au service d'une société de confiance (ESSOC), art. 9)
1
Les articles 223 A et
suivants du code général des impôts (CGI) instituent un régime fiscal des groupes de sociétés. Ce dispositif est commenté au BOI-IS-GPE.
L'article 223 A du
CGI prévoit notamment que les sociétés du groupe restent soumises à l'obligation de déclarer leurs résultats qui peuvent être vérifiés dans les conditions prévues par
l'article L. 13 du livre des procédures fiscales (LPF),
l'article L. 13 G du LPF, l'article L. 47 du
LPF et l'article L. 57 du LPF.
Le même article dispose par ailleurs que la société mère supporte, au regard des droits et des
pénalités visées de l'article 1727 du CGI à l'article
1731 du CGI, les conséquences des infractions commises par les sociétés du groupe.
10
Le contrôle des sociétés faisant partie d'un groupe s'opère en principe dans les conditions de
droit commun.
20
Toutefois, l'existence du groupe entraîne, principalement au niveau du contrôle, un certain
nombre de règles particulières qui ont trait :
- à la possibilité pour l'administration fiscale de procéder à plusieurs contrôles de la société
mère pour la même période et les mêmes impôts (LPF, art. L. 51, 5° ;
BOI-CF-PGR-20-40 au III-B-6 § 200) ;
- aux modalités de reprise en cas de report déficitaire
(LPF, art. L. 169, al. 6 et 7 ; BOI-CF-PGR-10-20 au I-D-3 § 210
et suiv.).
30
L'information de la société mère, avant la mise en recouvrement est prévue par les
dispositions de l'article R*. 256-1 du LPF.
40
Il est observé que ces règles particulières concernent exclusivement :
- les impôts visés de l'article 223 A du CGI à
l'article 223 Q du CGI, c'est-à-dire l'impôt sur les sociétés et la contribution sociale sur l'impôt sur les sociétés dont la
société mère est redevable en application des dispositions du II de l'article 235 ter ZC du CGI ;
- les périodes pour lesquelles le régime prévu aux mêmes articles est applicable.
Dès lors, en cas de contrôle portant successivement sur une période non couverte par ce régime
et une période où il s'applique, il convient de ne tenir compte des règles particulières que pour la seconde.
50
Ce dispositif s'apprécie au niveau de chaque société vérifiée.
Ainsi, la société mère est redevable des impôts visés au § 40 au titre des
exercices au cours desquels la société vérifiée était membre du groupe, même si cette dernière était sortie du groupe au moment de la vérification.
En revanche, les rectifications mises en recouvrement au titre d'exercices antérieurs à
l'entrée dans le groupe d'une société sont dues par celle-ci.
I. Contrôle fiscal
A. Conditions d'exercice du contrôle
1. À l'égard des filiales
60
La vérification de comptabilité, l'examen de comptabilité ou le contrôle sur pièces d'une
société du groupe est opéré dans les conditions de droit commun.
Le contrôle porte sur la détermination du résultat de la société ainsi que sur les
rectifications apportées à ce résultat pour la détermination du résultat d'ensemble.
Les pouvoirs de contrôle et de rectification des déclarations donnés à l'administration
fiscale s'exercent à l'égard de chaque société vérifiée. Parallèlement, les garanties liées à l'exercice du droit de vérification doivent être respectées au niveau de chacune de ces sociétés.
70
Ainsi, l'avis de vérification ou d'examen de comptabilité visé à
l'article L. 47 du LPF doit être adressé à chaque société du groupe faisant l'objet d'une vérification de comptabilité.
Les limites, prévues par
l'article L. 52 du LPF, en dessous desquelles la vérification sur place des livres et documents comptables ne peut
excéder trois mois, s'apprécient au niveau de chaque société vérifiée.
La procédure de rectification engagée à la suite du contrôle est suivie avec chaque société
dont le résultat est rectifié : les actes de procédure (proposition de rectification, réponse aux observations du contribuable, lettre de motivation des pénalités) leur sont adressés.
80
Lorsque la procédure de rectification contradictoire est utilisée, l'administration indique à
la société vérifiée, dans la proposition de rectification, en application de l'article L. 48 du LPF :
- le montant du supplément d'impôt (impôt sur les sociétés) dont la société vérifiée serait
redevable si elle n'était pas membre du groupe, en dehors de toute référence au montant de l'impôt dû par la société mère pour le compte du groupe ;
- le montant des droits rappelés au titre des autres impôts et taxes.
90
Exemple : La société X, qui fait partie d'un groupe, a fait l'objet d'une
vérification de comptabilité. À la suite de ce contrôle, son résultat imposable à l'impôt sur les sociétés (avant cascade) a été porté :
- pour l'exercice N de - 80 000 à -50 000 ;
- pour l'exercice N+1 de +30 000 à +100 000 ;
- pour l'exercice N+2 de -20 000 à +40 000.
Les rappels de TVA ont été respectivement de :
- 20 000 pour l'exercice N+1 ;
- 30 000 pour l'exercice N+2.
Pour les exercices N+1 et N+2, le résultat imposable à l'impôt sur les sociétés, après cascade, a
été porté respectivement à +80 000 et +10 000. Du fait des rectifications effectuées au niveau de la société X, le résultat d'ensemble du groupe imposable à l'impôt sur les sociétés a été porté :
- pour l'exercice N, de - 20 000 à +10 000 ;
- pour l'exercice N+1, de +100 000 à +150 000 ;
- pour l'exercice N+2, de +40 000 à +70 000.
Dans la proposition , le vérificateur indique :
- exercice N :
IS = 0 (la société vérifiée n'aurait pas d'impôt à payer si elle était en dehors d'un groupe, son
résultat restant déficitaire) ;
- exercice N+1 :
- base déclarée après imputation du déficit reportable = 0 ;
- base rectifiée après cascade = 100 000 - 20 000 = 80 000 ;
- base rectifiée imputation du déficit = 80 000 - 50 000 = 30 000 ;
- IS = 30 000 x 33,1/3 % = 10 000 (alors que l'IS dû par le groupe est de : 50 000 x 33,1/3 % =
16 666, le bénéfice du groupe ayant été porté de 100 000 à 150 000) ;
- TVA = 20 000 €.
- exercice N + 2 :
- base déclarée = 0 ;
- base rectifiée après cascade = 40 000 - 30 000 = 10 000 ;
- IS = 10 000 x 33,1/3 % = 3 333 (alors que l'IS dû par le groupe est de : 30 000 x 33,1/3 % = 10
000, le bénéfice du groupe ayant été porté de 40 000 à 70 000).
100
Il appartient également à la société vérifiée de demander éventuellement la saisine de la
commission des impôts directs et des taxes sur le chiffre d'affaires, de la commission nationale des impôts directs et des taxes sur le chiffre d'affaires, de la commission départementale de
conciliation, du comité de l'abus de droit fiscal ou du comité consultatif du crédit d'impôt pour dépenses de recherche.
110
Dans certains cas, les sociétés membres peuvent également saisir la commission des impôts
directs et des taxes sur le chiffre d'affaire dont relève la société mère (BOI-CF-CMSS-20-10 au III-B § 480 à 510).
120
La société vérifiée peut également demander le bénéfice des dispositions des troisième et
quatrième alinéas de l'article L. 77 du LPF (système dit de la « déduction en cascade complète »).
Lorsque la société a fait l'objet de rehaussements de bénéfices qui sont considérés comme
fiscalement distribués, cette dernière disposition permet d'imputer le rappel d'impôt sur les sociétés sur les bénéfices réputés distribués déjà diminués éventuellement des suppléments de taxes sur le
chiffre d'affaires pour l'assiette des impôts dus à raison de la distribution (impôt sur le revenu à la charge des bénéficiaires ou retenue à la source lorsque ceux-ci sont établis hors de France).
La demande de la société vérifiée doit être faite dans le délai de trente jours consécutif à
la réception de la réponse à ses observations ou, à défaut, d'un document spécifique l'invitant à formuler ladite demande.
L'application de la cascade complète est subordonnée au reversement dans la caisse de la
société vérifiée pour le compte de la société mère, par les bénéficiaires des distributions, avant l'établissement de leur imposition personnelle, des sommes nécessaires au paiement des taxes sur le
chiffre d'affaires, de l'impôt sur les sociétés et, le cas échéant, de la retenue à la source sur les revenus afférents aux sommes qui leur ont été distribuées.
130
Enfin, sauf en ce qui concerne l'impôt sur les sociétés, la mise en recouvrement des
impositions éventuellement dues à la suite du contrôle est effectuée au nom de la société vérifiée.
2. À l'égard de la société mère
140
La société mère est soumise à une double obligation déclarative. En tant que société membre du
groupe, elle déclare ses résultats propres. En tant que société mère, elle souscrit une déclaration d'ensemble.
Ainsi, la société mère peut-elle être contrôlée au titre :
- de ses résultats propres ;
- du résultat d'ensemble.
150
Le 5° de l'article
L. 51 du LPF prévoit, à l'égard des sociétés mères, une exception à la règle posée par cet article qui interdit à l'administration fiscale de procéder à une nouvelle vérification de comptabilité
pour les mêmes impôts et la même période (BOI-CF-PGR-20-40 au III-B-6 § 200).
B. Modalités d'application des procédures de rectification
1. Défaut de dépôt de la déclaration de résultats n° 2065-SD
160
Aux termes de
l'article 223 Q du CGI, la société mère souscrit la déclaration du résultat d'ensemble
n° 2065-SD (CERFA n° 118084), disponible en ligne sur le site
www.impots.gouv.fr, de chaque exercice dans les conditions prévues à l'article
223 du CGI.
Par ailleurs, le II de
l'article 223 A du CGI dispose que les sociétés du groupe restent soumises à l'obligation de déclarer leurs résultats.
Le défaut de dépôt de la déclaration de résultat par une société du groupe ou de la
déclaration du résultat d'ensemble du groupe par la société mère donne lieu à la mise en œuvre d'une procédure de taxation d'office à l'égard de chaque société défaillante, lorsque celle-ci n'a pas
régularisé sa situation dans les trente jours de la réception d'une première mise en demeure (BOI-CF-IOR-50-10-20).
2. Insuffisances, inexactitudes ou omissions
170
Les insuffisances, omissions ou inexactitudes décelées dans la déclaration de résultat d'une
société du groupe ou de la déclaration du résultat d'ensemble du groupe par la société mère entraînent l'application, à l'égard de la société concernée, d'une procédure de rectification (procédure
contradictoire ou de taxation d'office lorsque la déclaration a été déposée plus de trente jours après la réception d'une mise en demeure).
180
Ces insuffisances, omissions ou inexactitudes peuvent, lorsqu'elles sont commises de bonne
foi, bénéficier de la procédure de régularisation en cours de contrôle, prévue par les dispositions de l'article L. 62 du
LPF dont les conditions d'application sont commentées au III-D-2 § 240 et suivants du BOI-CF-IOR-20-10.
II. Suites du contrôle : obligation de paiement incombant à la société mère
A. Émission d'un avis de mise en recouvrement
190
Les suppléments d'impôts, consécutifs aux rehaussements notifiés aux sociétés-membres ou à la
société-mère, que ceux-ci soient acceptés ou contestés, ainsi que les pénalités correspondantes, donnent lieu à l'émission d'un avis de mise en recouvrement (AMR) établi au nom de la société-mère en
sa qualité de redevable de l'impôt sur les sociétés dû par le groupe (CGI, art. 223 A).
B. Information de la société-mère
200
Préalablement à la mise en recouvrement, l'administration informe, conformément aux
dispositions prévues à l'article R*. 256-1 du LPF, la société mère du montant global par impôt des droits, pénalités
et des intérêts de retard dont elle est redevable à raison du contrôle des sociétés du groupe.
L'avis de mise en recouvrement, qui peut être alors émis sans délais, fait référence à ce
document.
C. Solidarité
210
En application du dernier alinéa du III de
l'article 223 A du CGI, chaque société du groupe est tenue solidairement au paiement de l'impôt sur les sociétés et, le cas
échéant, des intérêts de retard, majorations et amendes fiscales correspondantes, dont la société mère est redevable, à hauteur de l'impôt et des pénalités qui seraient dus par la société si celle-ci
n'était pas membre du groupe.
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-IOR-60-30
|
https://bofip.impots.gouv.fr/bofip/4269-PGP.html/identifiant=BOI-CF-IOR-60-30-20191204
|
2019-12-04 00:00:00
|
99291b691d9eb8f70106af39045d4dd8997c714b1d7b18743fa6c9b287605d88
|
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] |
1
Aux termes de l'article 54 du
code général des impôts (CGI), le déclarant est tenu
de représenter à toute réquisition de l'administration tous documents comptables, inventaires, copies de lettres, pièces de recettes ou de dépenses de nature à justifier l'exactitude des résultats
indiqués dans sa déclaration.
En vertu de l'article 55 du
CGI le service des finances publiques vérifie les déclarations soit d'après les documents et renseignements en sa possession,
soit dans le cadre d'opérations conduites sur place (cf. BOI-CF-DG-40-10).
Il peut rectifier les déclarations en se conformant à la procédure de rectification
contradictoire prévue à l'article L55 du livre des procédures fiscales (LPF). [cf.
BOI-CF-IOR-10].
La rectification du bénéfice imposable est une opération consistant :
- soit, si le service constate une insuffisance, une inexactitude une omission ou dissimulation
dans les éléments servant de base au calcul de l'impôt, en une réintégration dans les résultats des déductions non justifiées ou à la réparation des erreurs, omissions ou dissimulations relevées ;
- soit en une reconstitution globale du résultat imposable -ou de certains éléments de ce
résultat- lorsque la comptabilité, quoique régulière en la forme, a été écartée par le vérificateur qui avait des raisons sérieuses d'en contester la sincérité.
Remarque : Le pouvoir de rectification de l'administration ne s'applique qu'aux
conséquences des erreurs, volontaires ou non, commises par les entreprises et des décisions de gestion qu'elles ont prises irrégulièrement. En revanche, les décisions de gestion régulières sont
opposables tant au service qu'aux entreprises elles-mêmes. Sur la distinction entre erreurs et décisions de gestion cf. BOI-BIC-BASE-40-10.
Les règles relatives au contrôle et à la rectification des résultats des entreprises sont
examinées dans les trois parties suivantes :
- défaut de valeur probante de la comptabilité ;
- rectification des déclarations suivant la procédure de rectification contradictoire ;
- charge et administration de la preuve en cas de contestation des rectifications apportées à
la déclaration.
I. Défaut de valeur probante de la comptabilité
10
Sous réserve des cas, en principe exceptionnels, où il est en droit d'utiliser la procédure de
l'évaluation d'office (cf. BOI-CF-IOR-50), le service ne peut rectifier la déclaration de résultats régulièrement souscrite par une entreprise qu'en suivant une procédure
contradictoire (dite « procédure de rectification contradictoire ») prévue aux articles 55 du CGI et
L55 du LPF.
20
La présente partie a uniquement pour objet de définir la portée et les cas d'application de
cette procédure en tant qu'elle peut concerner les entreprises industrielles et commerciales placées sous un régime de bénéfice réel. Pour ce qui touche le déroulement et les modalités d'application
de la procédure contradictoire de rectification des déclarations de résultats, il convient de se reporter au BOI-CF-IOR-10.
30
On se bornera à indiquer ici :
- que le service peut demander au contribuable (par lettre n° 754) tous renseignements ou
explications sur les mentions de la déclaration ou des documents qui y sont joints, ainsi que sur les divers éléments concourant à la détermination du bénéfice net imposable. Le défaut de réponse à
une telle demande n'entraîne pas l'abandon de la procédure contradictoire ni l'application d'une sanction, mais peut constituer un des éléments d'appréciation permettant de conclure à l'opportunité
d'une intervention sur place (cf. BOI-CF-DG) ;
- que tout rehaussement du résultat déclaré doit donner lieu à une proposition par lettre
recommandée avec avis de réception indiquant la nature, les motifs et le montant du ou des rectifications envisagés. La formule à utiliser à cet effet est l'imprimé n° 2120 ou n° 3924 selon qu'il
s'agit de rectifications opérés du bureau ou de rehaussements faisant suite à une vérification (cf. BOI-CF-IOR-10-30 et BOI-CF-IOR-10-40) ;
- qu'en cas de refus du rehaussement, le litige peut être soumis à la commission
départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires, soit à la demande du contribuable soit à l'initiative du service (cf. BOI-CF-CMSS).
40
La rectification des déclarations peut consister :
- soit en des rectifications ponctuelles opérées à partir de la comptabilité elle-même, dont
la sincérité ou la valeur probante n'est pas contestée par le service (par exemple réintégration de recettes, de créances ou d'avantages déterminés, omis en comptabilité ou pris en compte pour un
montant minoré ; réintégration de charges ou de pertes non déductibles en tout ou en partie) ;
- soit en des rectifications ponctuelles portant sur les corrections en plus ou en moins,
opérées par l'entreprise sur son bénéfice comptable pour obtenir le bénéfice net fiscal (par exemple réintégration, dans le bénéfice net fiscal, de gains d'exploitation considérés à tort comme des
plus-values à long terme) ;
- soit en des rectifications portant globalement sur l'ensemble des résultats déclarés ou sur
un ensemble d'opérations de l'entreprise.
50
Les deux premiers de ces procédés -qui sont le mode normal et le plus courant de rectification
des insuffisances de déclaration résultant d'une mauvaise application des règles relatives à l'assiette de l'impôt- n'appellent pas de commentaires particuliers.
En revanche, le troisième de ces procédés impliquant un rejet de la comptabilité considérée
comme dénuée de sincérité ou non probante en tout ou en partie, il apparaît nécessaire de préciser d'une part, les conditions de son utilisation et d'autre part, les modalités suivant lesquelles les
contribuables auxquels il a été appliqué peuvent contester les bases d'imposition retenues par l'administration .
60
Il est souligné dès maintenant que le rejet d'une comptabilité comme dénuée de sincérité ou
comme non probante ne doit être opéré qu'à bon escient et avec la plus grande circonspection, lorsqu'il existe des motifs précis et sérieux permettant de la considérer comme non probante.
70
L'absence de valeur probante d'une comptabilité, condition nécessaire de son rejet, peut
résulter soit de l'irrégularité formelle de cette comptabilité, elle-même, d'une insuffisance des justifications fournies à l'appui de ses énonciations ou de l'une et l'autre de ces deux causes, soit,
même si la comptabilité apparaît régulière en la forme, d'éléments permettant d'en contester la sincérité ou la valeur probante.
A. Comptabilité irrégulière
80
On rappelle qu'une comptabilité est irrégulière lorsqu'elle est incomplète ou n'est pas
correctement tenue, c'est-à-dire est entachée de négligences, erreurs ou lacunes de nature à la rendre impropre à justifier les résultats déclarés.
90
Mais, bien entendu, une comptabilité ne doit pas être écartée si elle n'est entachée que
d'irrégularités insuffisantes pour lui enlever toute valeur probante.
Le défaut de valeur probante ne peut résulter que d'irrégularités ayant un caractère de
gravité indiscutable : balances inexactes, erreurs répétées de reports, enregistrement non chronologique des opérations, absence de pièces justificatives de recettes ou de dépenses, fausses factures,
soldes de compte caisse fréquemment créditeurs, enregistrements d'une partie des opérations réalisées.
100
Le Conseil d'État a considéré que devait être rejetée comme étant dépourvue de valeur probante
une comptabilité :
- présentant de nombreuses irrégularités et, en particulier, lorsqu'il a été constaté des
minorations importantes de recettes provenant des travaux effectués pour le compte de divers clients sans que les factures correspondantes aient été établies et qu'en outre divers documents annexes
-tels que bordereaux de livraison et carnets de clients- sont absents (CE, arrêt du 18 avril 1966, req. n° 63762) ;
- qui ne présente pas les garanties d'exactitude requises, dès lors qu'elle est entachée de
diverses irrégularités, parmi lesquelles, notamment, l'absence de relevé détaillé des opérations de caisse de nature à justifier la consistance des chiffres de recettes arrêtés en fin de journée (CE,
arrêt du 28 octobre 1966, req. n° 68658) ;
- qui n'a pas enregistré la totalité des achats et des ventes
(CE, arrêt du 21 juillet 1972, req.
n° 81156) ;
- réduite, par l'effet d'un incendie, au journal centralisateur et au livre d'inventaire
(CE, arrêts du 6 février 1985, n°s 43328 et
43330).
110
En revanche, dès lors que la démonstration par le contribuable du caractère probant de ses
écritures comptables n'est soumise à aucun formalisme, ne peut être rejetée globalement une comptabilité :
- qui comporte des livres-journaux auxiliaires suffisamment détaillés, même si leurs mentions
ne sont reprises au livre-journal que pour le montant des soldes mensuels contrairement aux dispositions de l'article
R123-176 du code de commerce (article 420-4 du plan
comptable) ;
- qui comporte des inventaires régulièrement établis, même en l'absence du livre d'inventaire
prévu à l'article
R123-173 du code de commerce (article 410-6 du plan
comptable général) ;- dont les défauts sont d'une gravité limitée et dont les erreurs ont pu être rectifiées ;
- dont les résultats sont corroborés par les indications tirées de la reconstitution d'une
comptabilité-matières et les explications fournies au sujet de la casse, de la perte ou du vol de certains articles
(CE arrêt du 7 novembre 1975, req n°
90786).
Remarque : En ce qui concerne le caractère probant ou non probant de la
comptabilité, il convient de se reporter également aux indications données au I-B s'agissant d'une comptabilité régulière en la forme.
B. Comptabilité régulière en la forme mais considérée comme non probante
120
Même si elle est régulière en la forme, et appuyée de justifications apparemment suffisantes,
une comptabilité peut être rejetée pour défaut de valeur probante lorsque des présomptions précises et concordantes permettent d'en contester la sincérité et de soutenir que le bénéfice déclaré est
inférieur au bénéfice effectivement réalisé.
Ces présomptions peuvent résulter notamment des éléments suivants.
1. Insuffisance du taux de bénéfice brut calculé à partir des données de la comptabilité
130
La seule insuffisance du taux de bénéfice brut par rapport soit au taux moyen dans la branche
considérée, soit aux taux constatés dans des entreprises similaires, si elle constitue une indication importante et propre à justifier un examen approprié ne peut être considérée comme un motif
suffisant de rejet de la comptabilité lorsque celle-ci a par ailleurs une valeur probante. En effet, il est parfaitement possible que les conditions de fonctionnement de l'entreprise vérifiée
comportent des particularités de nature à expliquer les écarts constatés.
140
En revanche, un rejet peut être valablement fondé sur le fait que le pourcentage de bénéfice
brut, tel qu'il résulte de la comptabilité, est différent de celui obtenu en comparant systématiquement dans l'entreprise elle-même, les prix d'achat et les prix de vente de marchandises déterminées
(cf. en ce sens CE, arrêt du 14 mai 1975, req. n° 91518).
Un dépouillement exhaustif des achats d'un exercice parait pouvoir être utilement opposé au
contribuable si, après l'application d'une méthode complète et précise, il conduit à constater l'existence de discordances importantes de chiffres d'affaires.
150
Mais le service ne doit exciper d'une telle différence de pourcentage de bénéfice brut que si
celle-ci est suffisamment importante pour être significative.
En effet le Conseil d'État, dans une espèce concernant une entreprise gérant un restaurant,
a estimé, contrairement à la thèse du service, que la comptabilité présentée, régulière en la forme, ne pouvait qu'être tenue pour sincère, en raison tant des incertitudes et de l'imprécision qui
affectent la reconstitution d'un taux de bénéfice brut que de la faiblesse de l'écart constaté en l'espèce entre le taux ressortant de la comptabilité et le taux théorique retenu par l'administration.
Au cas particulier, ce dernier taux avait été reconstitué par comparaison entre le prix de certains menus et le montant des achats de produits utilisés pour leur confection
(CE, arrêt du 10 mars 1976, req.
n° 79933).
2. Train de vie et de l'enrichissement de l'exploitant
160
Le train de vie et, le cas échéant, l'enrichissement de l'exploitant ou des associés,
lorsqu'il est hors de proportion avec l'importance des bénéfices déclarés, se trouve au nombre des éléments d'où peuvent être tirées des présomptions précises et concordantes que le bénéfice déclaré
est inférieur au bénéfice effectivement réalisé (en ce sens : arrêts des 27 octobre 1952, req. n° 12642, R0. p. 107 ; 19 novembre 1955, req. n° 32903 ; 29 mai 1957, req. n° 22803 ;
29 janvier 1969, req. n° 73027).
Toutefois, eu égard à la séparation des patrimoines d'une société passible de l'impôt sur
les sociétés et de ses associés, la circonstance que l'enrichissement de ces derniers resterait inexpliqué ne permet pas de présumer qu'il provient de bénéfices dissimulés qui auraient été appréhendés
par les intéressés (CE, arrêt du 23 avril
1975, req. n° 92874).
170
Il est à noter que dans certaines des espèces où la juridiction administrative a admis une
rectification des résultats fondée sur un enrichissement injustifié de l'exploitant, il existait, outre cet enrichissement constaté, d'autres circonstances permettant de mettre en doute ou de
contester la valeur probante de la comptabilité :
- la différence constatée entre l'augmentation du patrimoine de l'exploitant et le montant
des bénéfices déclarés était très importante, les bénéfices déclarés représentant moins du dixième de l'enrichissement (arrêt du 27 octobre 1952) ;
- les écritures comptables comportaient des irrégularités (arrêts des 19 novembre 1955, 29
mai 1957 et 14 février 1962).
II. Rectification des déclarations suivant la procédure de rectification contradictoire
180
Quelles que soient la nature et la gravité des infractions commises, le résultat d'une
entreprise ne peut être reconstitué que selon la procédure de rectification contradictoire prévue à l'article L55 du LPF.
Le défaut de présentation de la comptabilité lors d'un contrôle constitue toutefois un cas
particulier en ce qui concerne la charge de la preuve en cas de contentieux ultérieur (cf. III).
A. Présentation d'une comptabilité comportant des infractions graves et répétées
190
Quelles que soient la nature et la gravité des infractions commises, les résultats de
l'entreprise doivent être reconstitués selon la procédure de rectification contradictoire.
200
Pour être pertinentes et emporter, le cas échéant, la conviction de la commission
départementale ou nationale, ou du juge, les reconstitutions opérées doivent demeurer dans des limites réalistes au regard des conditions effectives d'exploitation.
À cet égard, il est rappelé que :
- les reconstitutions du bénéfice brut doivent être effectuées à partir des conditions
concrètes de fonctionnement de l'entreprise et non d'éléments prédéterminés ou étrangers à la gestion propre de celle-ci, même s'il s'agit de pourcentages indiqués par les monographies administratives
ou tirés des statistiques professionnelles. Ces pourcentages peuvent toutefois conforter les résultats obtenus par d'autres méthodes ;
- les renseignements donnés par les contribuables doivent être soigneusement étudiés et
retenus s'ils sont jugés acceptables par le vérificateur.
Dans tous les cas, les méthodes de reconstitution des bases d'imposition suivies par le
service doivent être clairement et complètement exposées dans la proposition de rectification.
210
La mise en oeuvre de la procédure contradictoire permet également la saisine de la commission
départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires, à la demande de l'administration ou du contribuable, lorsque le désaccord persiste sur les rehaussements
notifiés.
B. Défaut de présentation de la comptabilité
220
En cas de défaut de présentation de la comptabilité, la procédure de rectification
contradictoire s'applique aux reconstitutions de bénéfice et la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires peut être saisie à la demande du
contribuable ou de l'administration.
1. Définition du défaut de présentation de la comptabilité
230
Hormis le cas, sans doute exceptionnel où la comptabilité étant régulièrement tenue, le
contribuable refuse de la présenter, le défaut de présentation est caractérisé lorsque le contribuable ne produit pas les documents nécessaires au service pour vérifier la sincérité des déclarations
en les comparant avec les écritures comptables. Tel est le cas en particulier des contribuables qui ne tiennent pas les livres comptables essentiels pour rendre compte des opérations effectuées.
2. Constatation du défaut de présentation de la comptabilité ou des documents en tenant lieu
240
Conformément aux dispositions de
l'article L13 A du LPF, la constatation
du défaut de comptabilité est opérée immédiatement par la rédaction d'un procès-verbal qui doit indiquer :
- le nom et la qualité du ou des agents qui sont intervenus ;
- le lieu, la date et l'heure auxquels il a été rédigé ;
- le défaut de présentation de la comptabilité ou des documents en tenant lieu. A cet égard,
la liste des documents qui auraient dû être présentés sera mentionnée sur le procès-verbal.
Ce procès-verbal est établi en double exemplaire. Le contribuable est invité à le signer ; en
cas de refus, l'agent en porte mention sur les deux exemplaires.
Un exemplaire du procès-verbal (cf. BOI-LETTRE-000106) est remis
au contribuable.
3. Charge de la preuve en cas de défaut de présentation de la comptabilité
250
Bien que la procédure de rectification contradictoire soit applicable et que la commission
départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires puisse être saisie du litige, la charge de la preuve incombe, en application de
l'article L192, alinéa 3 du LPF, toujours au contribuable quel que soit l'avis émis par cet organisme.
III. Charge et administration de la preuve en cas de contestation des rectifications apportées à la déclaration
260
La contestation, par le contribuable, du bien-fondé des rectifications opérées par
l'administration sur ses déclarations soulève des questions de preuve particulièrement importantes.
Ces questions sont traitées dans la présente partie en ce qui concerne la contestation, d'une
part, des impositions établies à la suite d'une procédure contradictoire et, d'autre part, des impositions arrêtées d'office. Pour une étude plus détaillée des règles applicables en matière de
procédure de rectification contradictoire et notamment pour ce qui concerne la composition, le rôle, la saisine de la commission départementale ou nationale des impôts directs et des taxes sur le
chiffre d'affaires, ainsi que la portée des avis de ces organismes, il conviendra de se reporter au BOI-CF.
A. Rectifications opérées dans le cadre de la procédure contradictoire
1. Charge de la preuve
270
La procédure de rectification contradictoire s'applique à l'ensemble des reconstitutions de
bénéfice.
Conformément aux dispositions de
l'article L192 du
LPF, lorsque la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires est
saisie d'un litige ou d'une rectification, l'administration supporte la charge de la preuve en cas de réclamation, quel que soit l'avis rendu par la commission.
280
Toutefois, la charge de la preuve incombe au contribuable :
- en cas de défaut de présentation de la comptabilité ;
- lorsque la comptabilité comporte de graves irrégularités et que l'imposition a été établie
conformément à l'avis de la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires. En tout état de cause, la charge de la preuve des graves irrégularités
invoquées par l'administration incombe à celle-ci lorsque le litige ou le rehaussement est soumis au juge (LPF,
art. L192,
al. 2).
290
Cette dernière obligation implique que la proposition de rectification fasse état de façon
précise et motivée des irrégularités constatées de sorte que le contribuable soit également mis en mesure de présenter ses observations sur ce point.
Il est rappelé que la notion de « graves irrégularités », précisée par la jurisprudence,
recouvre non seulement les erreurs, omissions ou inexactitudes graves et répétées constatées dans la comptabilisation des opérations mais aussi l'absence de pièces justificatives qui prive cette
comptabilité de toute valeur probante.
300
Les infractions suivantes peuvent être considérées comme comportant un caractère de gravité
: absence d'un livre ou document prévu par le code de commerce ou le code général des impôts, défaut d'inventaires, balances inexactes, soldes créditeurs importants du compte caisse, enregistrement
non chronologique des opérations, fausses factures, opérations non comptabilisées, enregistrement global des recettes, etc.
2. Cas où la preuve incombant au contribuable a été considérée comme non apportée
310
La preuve à la charge du contribuable a été considérée comme non apportée dans les espèces
suivantes.
Le contribuable n'avait pu apporter aucun élément permettant de justifier de ses recettes
et de ses dépenses (CE, arrêt du 25 janvier 1967, req. n° 68225).
En raison de graves lacunes qui affectaient la comptabilité, celle-ci avait été regardée
à bon droit comme dépourvue de caractère probant. Au surplus, le contribuable qui soutenait que l'administration n'avait pas tenu suffisamment compte du pourcentage des déchets dans l'évaluation des
bénéfices de sa profession (commerce de triperie), n'invoquait à l'appui de cette allégation qu'une attestation d'un organisme professionnel, étant précisé qu'en raison du caractère purement théorique
et général de l'appréciation qu'il comportait et à défaut de tout élément en confirmant le bien-fondé, ce document ne pouvait constituer la preuve qu'il incombait à l'intéressé d'apporter. Enfin le
contribuable qui soutenait que l'administration n'avait pas suffisamment tenu compte des variations saisonnières de prix, n'apportait pas davantage la preuve que ces variations aient eu une incidence
sur ses bénéfices (CE, arrêt du 12 juin 1967, req. n° 69523).
Un contribuable ayant fait l'objet, pour les années 1959 à 1962, de rehaussement
déterminés par différence entre ses dépenses et le total formé par ses ressources déclarées et les ressources d'autres provenances non passibles de l'impôt sur le revenu, n'a pas été considéré comme
ayant apporté la preuve lui incombant dès lors, d'une part, que ne pouvaient être retenus dans les revenus de l'intéressé ni le montant de bons de caisse qui ne lui avaient été remboursés qu'après la
période sur laquelle portaient les impositions contestées, ni des concours financiers sur lesquels aucune précision n'était fournie, et d'autre part, que l'attestation produite par le redevable et
relative à la cession d'une automobile qui aurait fait partie de son patrimoine privé était dépourvue de valeur probante en raison de son caractère tardif et imprécis (CE, arrêt du 8 mai 1970, req. n°
74406). Toutefois, le contribuable en cause, qui prouvait qu'il avait encaissé en 1959 une somme de 120 000 anciens francs correspondant à une partie du prix de cession d'une propriété lui
appartenant, a obtenu que la base d'imposition retenue pour ladite année fût diminuée du même montant.
Les calculs dont faisait état un requérant exerçant la profession de coiffeur, et qui
étaient fondés soit sur l'application d'un coefficient retenu dix ans auparavant par l'administration lors d'une précédente vérification, soit sur le barème utilisé pour l'évaluation des bénéfices
réalisés pendant les années en litige (1963-1964) par les coiffeurs soumis au régime du forfait, n'ont pas été jugés de nature à constituer la preuve incombant à l'intéressé (CE, arrêt du 21 juillet
1970, req. n° 77953).
Un contribuable exploitant une officine de pharmacie dont la comptabilité était dépourvue
de toute valeur probante et qui se bornait à opposer au montant du bénéfice calculé par le vérificateur celui qui ressortait, pour un trimestre de chacune des années d'imposition litigieuses, de
l'application d'une marge de bénéfice théorique au montant des achats, n'a pas été regardé comme apportant la preuve qui lui incombait dès lors qu'un tel mode de calcul ne tenait pas compte notamment
des rabais consentis par les fournisseurs et omettait les bénéfices tirés des préparations et des analyses
(CE, arrêt du 3 mai 1972, req. n°
82199).
Un contribuable, dont les bénéfices imposables avaient été déterminés pour chacune des
trois années d'imposition, en tenant compte de l'enrichissement de l'intéressé et de son épouse, n'a pas été considéré comme apportant la preuve qui lui incombait dès lors que, n'apportant aucune
justification du montant de ses recettes, il n'établissait pas davantage, faute de toute précision sur l'état de sa fortune au 1er janvier de la première année de la période vérifiée, que compte tenu
de ses dépenses personnelles et de celles de sa famille, l'épargne constatée par l'administration pendant les trois années litigieuses n'eût pas impliqué des bénéfices au moins égaux à ceux retenus
comme base d'imposition (CE, arrêt du 19 mai
1972, req. n° 82657).
Un contribuable dont la comptabilité avait été regardée comme non probante, contestait la
méthode suivant laquelle l'expert désigné par le tribunal administratif avait reconstitué son bénéfice, reconstitution à laquelle l'expert n'était d'ailleurs pas tenu, sa mission étant de rechercher
si les éléments comptables ou extra-comptables apportés par ledit contribuable étaient de nature à permettre d'apprécier le chiffre du bénéfice réalisé au cours de la période litigieuse. Jugé que le
contribuable en cause n'apportait aucun élément de preuve comptable ou extra-comptable de nature à établir le caractère exagéré du bénéfice retenu par l'administration, une telle preuve ne pouvant
résulter seulement des indications données par l'intéressé sur son train de vie et sur le prix auquel il avait ultérieurement cédé son fonds de commerce
(CE arrêt du 21 juillet 1972 req. n°
79949).
La comptabilité d'un contribuable, charcutier vendant en gros, en demi-gros et au détail
ne permettait pas de déterminer le chiffre exact des recettes, en l'absence de pièces justifiant le détail de celles-ci, qui étaient arrêtées globalement, sans indication de poids ni de prix unitaire.
Dès lors, et même si elle était correcte en la forme, il n'était pas établi qu'elle fût de nature à justifier le résultat déclaré. En outre, il résultait de l'instruction et notamment du rapport
d'expertise que le contribuable n'avait pu fournir d'éléments comptables ou extra-comptables de nature à établir le montant réel de ses bénéfices et que les conclusions de l'expert -qui avait tenté
néanmoins de déterminer ces bénéfices à partir des documents fournis par le contribuable- étaient fondées sur des données trop imprécises et des méthodes trop incertaines pour être retenues comme
preuve de l'exagération des rehaussements opérés par l'administration. Jugé, dès lors, que le contribuable en cause n'apportait pas la preuve qui lui incombait
(CE, arrêts du 21 juillet 1972, req.
nos 72008 et 80338).
Un exploitant de salon de coiffure n'a pas été regardé comme présentant une comptabilité
de nature à justifier les résultats déclarés par lui et comme ayant ainsi apporte la preuve, qui lui incombait, de l'exagération des recettes retenues par l'administration, dès lors que l'inscription
globale des recettes journalières n'était appuyée que par les fiches de travaux dont certaines étaient établies au crayon, et qui, ne pouvant être rapprochées d'aucun document relatif au nombre des
clients qui avaient fréquenté l'établissement, étaient dépourvues de valeur probante
(CE, arrêt du 12 décembre 1973, req. n°
80708).
Un fabricant d'eau minérale a été considéré comme n'établissant pas l'exagération de
l'évaluation des quantités qu'il avait produites -effectuées par l'administration d'après sa consommation de gaz carbonique- dès lors que pour critiquer le calcul fait par le vérificateur il
n'alléguait que des données théoriques au sujet tant du débit de la source que de l'inapplicabilité à une eau naturellement gazeuse des capacités de dissolution du gaz carbonique (CE, arrêt du 6
décembre 1974, req. n° 91299).
Une société gérant un restaurant, et qui faisait valoir que c'était pour des raisons de
force majeure (comptabilité égarée) qu'elle n'avait pu soumettre ses documents comptables aux experts commis par le Tribunal pour apprécier ses recettes au cours des années 1961 et 1962 n'a pas été
considérée comme ayant apporté la preuve qui lui incombait, dès lors qu'à défaut de la comptabilité elle-même il lui appartenait de produire tous autres éléments de preuve, notamment extra-comptables,
sans qu'elle pût se décharger de ce soin sur les experts (CE, arrêt du 19 mars 1975, req. n° 91172).
Un contribuable dont le montant des ventes avait été calculé par l'administration en
appliquant au volume des achats ressortant des pièces justificatives le taux de marge brute résultant de la comparaison des factures d'achat et des bulletins de vente de plusieurs séries d'articles
vendues dans son entreprise, ne pouvait valablement contester la méthode ainsi retenue en se bornant à indiquer que la vérification des résultats d'une entreprise commerciale est impossible et à
alléguer que l'exiguïté du magasin, l'éloignement du dépôt et l'absence d'inventaire permanent favorisaient des détournements de marchandises, dont l'importance n'était d'ailleurs pas précisée par
l'intéressé. Jugé en conséquence, que la preuve incombant au contribuable n'avait été apportée pour aucun des exercices litigieux (1963 à 1965) [CE, arrêt du 14 mai 1975, req. n° 91518].
Un contribuable avait fait l'objet de rehaussements des résultats imposables d'un montant
global de 197 250 francs pour les années 1964 à 1966, cette somme correspondant à des versements faits par lui pendant ces mêmes années à des comptes ouverts à son nom ou dans la caisse de
l'entreprise. Il soutenait que ces sommes avaient leur origine dans un enrichissement de son patrimoine privé et étaient donc étrangères à l'activité de l'entreprise commerciale. Le Conseil d'État,
après avoir relevé que la comptabilité présentait diverses irrégularités de forme et que le mode d'enregistrement des recettes journalières ne permettait pas -en l'absence de bandes enregistreuses
établies dans les magasins au moment des ventes- de tenir pour exacts les résultats retracés par cette comptabilité, a constaté :
- que s'il pouvait être admis que le contribuable avait disposé en 1960 et 1962 de sommes
importantes provenant de gains réalisés à la Loterie nationale, il n'était pas établi qu'il était encore en possession de ces sommes au cours des années litigieuses, compte tenu notamment d'achats de
pièces et monnaies d'or effectués par lui à la fin de 1962 et au début de 1963 ;
- qu'il n'était pas établi que les ventes de pièces et lingots d'or effectuées par
l'intéressé en novembre et décembre 1966 pour un montant de 424 000 francs environ portaient sur les monnaies prétendument achetées par lui avec le produit de ses gains de loterie : il résultait
d'ailleurs de l'instruction que cette somme avait servi à régler, à la fin de 1966, partie du prix d'une acquisition immobilière.
La Haute Assemblée a jugé en conséquence, que le contribuable en cause n'avait pas
justifié que les versements ayant servi de base aux rehaussements contestés trouvaient leur origine dans des gains antérieurs réalisés à la Loterie nationale. Mais l'examen des comptes bancaires ayant
permis de constater que cinq versements d'un montant total de 19 250 francs faits par l'intéressé à un compte bancaire en 1964 et 1965 provenaient de retraits sur un compte bancaire ouvert au nom
d'une société dont il était le président-directeur-général, les bases d'imposition des années concernées ont été réduites du même montant
(CE, arrêt du 25 juillet 1975, req. n°
82602).
3. Cas où la preuve incombant au contribuable a été considérée comme apportée
320
Un exploitant d'hôtel restaurant demandait la réduction de ses bases d'imposition
retenues par l'administration, au titre des années 1962, 1963 et 1964, conformément à l'avis de la commission départementale. Il résultait de l'instruction, notamment du rapport d'expertise, que les
documents et éléments comptables de l'intéressé avaient une valeur probante et qu'en particulier les pièces justificatives des recettes, dont la récapitulation correspondait aux énonciations du
journal de caisse, consistaient en bloc-notes regroupant le double des factures remises aux clients sans interruption de date. D'autre part la régularité des inventaires de stocks et des livres
d'achat n'était pas contestée.
Le Conseil d'Etat a considéré dans ces conditions que les pièces justificatives des
recettes ne pouvaient être écartées pour la seule raison qu'elles n'avaient pas été soumises aux vérificateurs ; qu'eu égard aux conditions d'exploitation de l'entreprise concernée, le contribuable ne
pouvait être astreint à la tenue d'une comptabilité-matières, non plus qu'à l'établissement de comptes détaillés pour chaque client débiteur, les factures étant relevées sur un carnet spécial et leur
règlement étant également inscrit sur le journal de caisse. Il a jugé, dès lors, qu'il y avait lieu de fixer les bases d'imposition conformément aux propositions de l'expert et par suite d'accueillir
favorablement la demande de réduction du contribuable
(CE, arrêt du 14 octobre 1970, req. n°
75807).
La circonstance que le gérant d'une société passible de l'impôt sur les sociétés
détenteur de la presque totalité du capital social, s'est enrichi d'une façon inexpliquée ne démontre pas, en raison de la séparation existant entre le patrimoine de la société et celui de son gérant,
l'existence de bénéfices dissimulés par la société. Il ne pourrait en être ainsi que si des circonstances précises et concordantes tirées du fonctionnement même de la société permettaient d'affirmer
l'existence de tels bénéfices. Dans une espèce où ces circonstances faisaient défaut et où, en particulier, la comptabilité ne comportait pas d'irrégularités permettant de l'écarter, la Haute
Assemblée a jugé que la société avait apporté la preuve de l'exagération des bénéfices qui lui avaient été assignés
(CE, arrêt du 23 avril 1975, req. n°
92874, RJ, n° II, p. 53).
Ce dernier arrêt a été rendu dans une espèce où les rehaussements de bénéfices assignés à la
société avaient été déterminés à partir des sommes apportées en compte courant par le gérant au cours des années considérées, et dont l'importance témoignait d'un enrichissement de ce dernier sans
rapport avec le montant de ses revenus déclarés.
Le service avait considéré que les fonds apportés avaient leur origine dans des transactions
occultes effectuées par la société et qui avaient donné lieu à un procès-verbal de la Police judiciaire pour l'année précédant la période soumise à vérification. Toutefois, le vérificateur n'avait pas
établi, ni même tenté d'établir que les opérations délictueuses s'étaient poursuivies au cours des exercices vérifiés.
B. Rectifications opérées dans le cadre des impositions d'office
1. Charge de la preuve
330
Lorsqu'un contribuable dont la déclaration a fait l'objet d'une évaluation d'office présente
une réclamation tendant à obtenir la réduction ou l'annulation des bases d'imposition retenues par l'administration, il lui appartient d'établir selon le cas et l'argumentation utilisés :
- soit qu'il n'y avait pas lieu pour l'administration de mettre en œuvre une procédure
d'office ;
- soit par tous moyens en sa possession, que ces bases sont exagérées (CE, arrêt du 27
octobre 1957, req n° 40774, RO. p. 228) ; en d'autres termes, il doit démontrer que ces bases sont supérieures aux résultats qu'il avait réellement réalisés.
340
Néanmoins l'administration doit être en mesure d'établir tout d'abord la validité de la mise
en œuvre d'une procédure d'office, et d'autre part, que le bénéfice imposable n'a pas été fixé à un chiffre exagéré et qu'il est demeuré dans la limite des présomptions résultant des renseignements
recueillis. A cet effet, il suffit que le service indique devant le juge de l'impôt le détail des données retenues par lui et des méthodes de calcul qu'il a utilisées pour aboutir aux bases retenues.
Le contribuable est ainsi mis en mesure de discuter utilement ces bases d'imposition.
2. Administration de la preuve
350
Lorsque l'administration a procédé à une évaluation d'office le redevable, à qui incombe la
charge de prouver l'exagération de l'évaluation opérée par le service peut s'il n'est pas en mesure d'établir le montant exact de ses résultats en s'appuyant sur une comptabilité régulière et probante
:
- soit critiquer la méthode d'évaluation suivie par l'administration (et que celle-ci doit
lui faire connaître) en vue de démontrer que cette méthode aboutit au moins sur certains points et pour un certain montant, à une exagération de sa base d'imposition ;
- soit encore, aux mêmes fins, soumettre à l'appréciation du juge une nouvelle méthode
d'évaluation permettant de déterminer ladite base avec une précision supérieure à celle qui pouvait être atteinte par la méthode primitivement utilisée par l'administration.
À l'appui de sa démonstration le redevable peut, en cours d'instance et à la faveur
notamment d'une expertise, non seulement apporter tous éléments de preuve comptable ou extra-comptable, mais aussi se fonder sur des faits reconnus exacts par l'administration, ou dont le juge serait
à même, en cas de contestation, de reconnaître l'exactitude.
Le service trouvera ci-après l'analyse de diverses espèces dans lesquelles le Conseil d'État
s'est prononcé sur le point de savoir si la preuve incombant au contribuable ayant fait l'objet d'une évaluation d'office était ou non apportée.
a. Cas où la preuve n'a pas été considérée comme apportée
360
Un contribuable dont le bénéfice a régulièrement fait l'objet d'une évaluation d'office a
la charge de la preuve devant la juridiction contentieuse ; la circonstance que ses livres comptables auraient été détruits par un incendie ne le dispense pas d'apporter cette preuve par tous les
moyens dont il peut disposer, même si ces moyens sont sans lien direct avec sa comptabilité. Jugé que si l'intéressé soutient que le pourcentage de bénéfice qui aurait été retenu pour l'établissement
des impositions contestées est supérieur au bénéfice réalisé par lui, notamment en ce qui concerne les ventes de certains produits, il n'établit pas le bien-fondé de ses prétentions sur ce point (CE,
arrêt du 23 mars 1960 req. n° 46956, RO, p. 49).
Un contribuable dont le bénéfice a été évalué d'office n'apporte pas la preuve de
l'exagération de son imposition en se bornant à invoquer le fait que la vérification opérée en matière de taxes sur le chiffre d'affaires a abouti à un montant de recettes imposables inférieur à celui
qui a été retenu pour l'évaluation du bénéfice contesté. En effet en raison de l'indépendance des deux catégories d'impôts, cette différence ne suffit pas à établir l'exagération alléguée alors qu'il
n'est nullement établi que la reconstitution des ventes effectuée pour la détermination du bénéfice justifiait les mêmes abattements que ceux qui ont été consentis pour l'assiette des taxes sur le
chiffre d'affaires (CE, arrêt du 22 décembre
1971, req. n° 78000, RJ, n° IV p.
177).
Un contribuable imposé d'office pour les années 1962, 1963 et 1964 devait apporter la
preuve que son bénéfice imposable avait été fixé à un montant supérieur à celui du bénéfice effectivement réalisé au cours de chacune des années en cause. Il avait été déclaré coupable de fraude
fiscale, par un arrêt de Cour d'Appel du 26 octobre 1966 devenu définitif, qui s'était fondé notamment sur ce que la comptabilité de l'intéressé comportait d'importantes minorations des ventes
facturées et des majorations des valeurs d'achats. Cette comptabilité était, dès lors, dépourvue de valeur probante. Le conseil d'État a jugé que si le contribuable soutenait que son exploitation
avait subi des pertes importantes en raison tant de l'impossibilité de recouvrer certaines créances que des conséquences d'une épizootie de peste porcine, il n'apportait à l'appui de ses allégations
que quelques éléments chiffrés ne permettant pas de tenir pour établie la réalité du déficit qu'il invoquait, ni même l'exagération des bases d'imposition arrêtées par l'administration (CE, arrêt du
30 mai 1973, req. n° 87392).
b. Cas où la preuve a été considérée comme apportée en tout ou en partie
370
Dans un litige concernant un contribuable dont le bénéfice avait été évalué d'office à
défaut de déclaration, le conseil d'État a jugé que, dès lors que le service avait en première instance, indiqué que le taux de bénéfice brut, chiffré par l'expert à un taux légèrement inférieur à
celui retenu par le vérificateur, ne soulevait pas d'objection de sa part, le contribuable devait être considéré comme ayant démontré que le bénéfice brut était exagéré à concurrence de la différence
entre ces deux taux. En outre, tout en admettant que l'intéressé n'avait pas apporté la preuve directe de l'exagération du bénéfice retenu pour l'exercice suivant, la Haute Assemblée a réduit ce
bénéfice dans la même proportion, le service ayant reconnu que les résultats de cet exercice ne pouvaient être meilleurs que ceux de l'exercice précédent
(CE, arrêt du 19 décembre 1973, req. n°
87649, RJ, n° IV, p. 131).
Jugé qu'un contribuable peut faire état, à l'appui de sa démonstration, de charges qu'il
n'avait pas comptabilisées dès lors qu'il en établit la réalité et le montant, l'administration ne pouvant lui opposer l'absence d'inscription comptable pour en refuser la déduction
(CE, arrêt du 18 octobre 1978, req. n°
7769, RJ, n° II, p. 122).
|
Bulletin officiel des finances publiques - impôts
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BOI-CF-IOR-10-20
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https://bofip.impots.gouv.fr/bofip/4298-PGP.html/identifiant=BOI-CF-IOR-10-20-20120912
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2012-09-12 00:00:00
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f4b4736306187aaff9cdbd079e498605fb5a06bbe3c081140c5da46c60dc0c10
|
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] |
1
Les contribuables doivent se conformer aux obligations déclaratives qui leur incombent. S'ils ne
respectent pas celles-ci, l'administration est en droit de recourir, selon la nature des déclarations en cause, soit à la procédure d'évaluation d'office, soit à celle de taxation d'office, sous
réserve, bien entendu, des mises en demeure préalables.
10
On définira successivement dans ce chapitre les conditions de mise en œuvre respectives de ces
deux procédures, en cas de défaut ou dépôt tardif de déclaration :
- l'évaluation d'office (section 1, BOI-CF-IOR-50-10-10) ;
- la taxation d'office (section 2, BOI-CF-IOR-50-10-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-CF-IOR-50-10
|
https://bofip.impots.gouv.fr/bofip/4317-PGP.html/identifiant=BOI-CF-IOR-50-10-20130408
|
2013-04-08 00:00:00
|
a7c619c471c9f27106163a3dfbe7f0e0c3669dd38aa9ebae9a22e79557f8f28c
|
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] |
1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
L'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a
instauré en lieu et place de l'ISF un nouvel impôt sur la fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI.
10
Le C du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018
prévoit que les versements ouvrant droit à l'avantage fiscal prévu à l'article 885-0 V bis du CGI, dans sa rédaction en
vigueur au 31 décembre 2017, effectués entre la date limite de dépôt des déclarations mentionnées à l'article 885 W du CGI,
dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'ISF dû au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues à l'article 885-0 V bis du CGI
dans sa rédaction en vigueur au 31 décembre 2017, sur l'IFI dû au titre de l'année 2018.
|
Bulletin officiel des finances publiques - impôts
|
BOI-PAT-ISF-40-30-20
|
https://bofip.impots.gouv.fr/bofip/4327-PGP.html/identifiant=BOI-PAT-ISF-40-30-20-20181011
|
2018-10-11 00:00:00
|
15cdf3802e626832899358f63d0e92cbccefde6643750989363aa0c1c50f97e3
|
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] |
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 I, II et IV du 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 ».
En ce qui concerne les commentaires contenus au III du présent BOI, relatifs à la limitation du
taux d'intérêt applicable aux entreprises soumises à l'impôt sur les sociétés (IS), il convient de se reporter au BOI-IS-BASE-35-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-BASE-35-20-10
|
https://bofip.impots.gouv.fr/bofip/4371-PGP.html/identifiant=BOI-IS-BASE-35-20-10-20190731
|
2019-07-31 00:00:00
|
33172659c6c69785855f0a4de218ba6bd3d35ff3f381a3e6a621247f92d28704
|
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] |
1
Une convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude
fiscales en matière d'impôts sur le revenu et sur la fortune a été signée le 18 avril 1996 à Paris entre le gouvernement de la République française et la gouvernement de la Mongolie. Elle est assortie
d'un protocole formant partie intégrante de la convention.
La
loi n° 98-471 du 17 juin
1998 (J.O n° 140 du 19 juin 1998, p. 9320) a autorisé l'approbation du côté français de cette convention, qui a été publiée par le
décret n° 98-1311 du 23
décembre 1998 (J.O n° 1 du 1er janvier 1999, p. 34).
Cette convention est entrée en vigueur le 1er décembre 1998.
10
L'article 28 de la convention prévoit que les stipulations qu'elle comporte s'appliquent :
- en ce qui concerne les impôts sur le revenu, aux revenus afférents à toute année civile ou
exercice comptable commençant à compter du 1er janvier 1999 ;
- en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à
compter du 1er janvier 1999.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-MNG
|
https://bofip.impots.gouv.fr/bofip/440-PGP.html/identifiant=BOI-INT-CVB-MNG-20120912
|
2012-09-12 00:00:00
|
1d7df7de6f9dec6c251dfdaf5b5c54a6643db49de6e4b109be2ae085708d68cd
|
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] |
1
Les abandons peuvent, sous certaines conditions, constituer une charge totalement ou
partiellement déductible des résultats imposables de l'entreprise qui les a consentis.
Il convient à cet égard de faire la distinction entre :
- les conditions générales de déductibilité des abandons de créances ;
- les conditions particulières de déductibilité propres, d'une part, aux abandons de créances à
caractère commercial et, d'autre part, aux abandons de créances à caractère autre que commercial.
(10)
I. Conditions générales de déductibilité des abandons de créances
20
Un abandon de créance ne peut constituer - pour la totalité ou une partie seulement de son
montant une charge déductible pour l'entreprise qui le consent que s'il est satisfait simultanément aux deux conditions suivantes :
- l'abandon de créance doit procéder d'un acte de gestion normal ;
- la créance abandonnée ne doit pas constituer un élément du prix de revient d'une
participation dans une autre société.
A. L'abandon de créance doit constituer un acte de gestion normal
30
Si l'abandon de créance ne constitue pas un acte de gestion normal
(BIC-BASE-50-10 au II), la charge correspondante qui n'a pas été supportée dans l'intérêt de l'exploitation ne peut venir en déduction des
résultats imposables de l'entreprise qui a consenti l'abandon, sauf dans l'hypothèse exposée au BOI-BIC-BASE-50-10 au II §80.
Il en est notamment ainsi lorsque l'abandon de créance ou la subvention peut être regardé
comme constitutif d'un transfert de bénéfices, au sens de l'article 57 du code général des impôts (CGI), au profit d'entreprises
ou de groupes placés sous la dépendance ou contrôlant des entreprises situées hors de France.
En revanche, lorsque l'abandon de créance est considéré comme un acte de gestion normal, la
charge en résultant constitue, en principe, une charge déductible pour tout ou partie de son montant dans les conditions exposées ci-dessous au II.
B. La créance abandonnée ne doit pas constituer un élément du prix de revient d'une participation dans une autre société
40
Le Conseil d'État a été appelé à se prononcer sur l'affaire suivante
(arrêt
du 15 octobre 1982, req. n° 26585) : pour assurer la distribution au Mexique de produits qu'elle fabriquait, la société X avait conclu avec la société mexicaine Y un contrat exclusif
d'exploitation de ses marques moyennant le versement de redevances ; pour remédier aux difficultés financières de la société Y qui laissaient craindre une cessation d'activité de celle-ci, un plan de
redressement avait été adopté comportant la réduction de la moitié du capital de la société Y, l'abandon par la société X des redevances qui lui étaient dues par la société Y ainsi qu'une augmentation
du capital de la société Y par émission d'actions exclusivement réservées à la société X. La Haute Assemblée a jugé que l'abandon de créance devait être regardé comme constituant un élément du prix de
revient d'acquisition de sa filiale et non comme une charge déductible des résultats de l'exercice.
En revanche, dans une autre affaire, le Conseil d'État a considéré qu'eu égard tant au
délai qui s'était écoulé en l'espèce entre l'acquisition par la société X des actions de la société Y et l'abandon de créance consenti à celle-ci qu'à la circonstance que la société Y avait subi des
pertes d'exploitation pendant ce délai, l'abandon de créance ne pouvait pas être regardé comme un complément du prix d'acquisition de la société Y
(CE, arrêt
du 27 novembre 1981, req. n°
16814).
De même, dans un
arrêt du 25 mai 1988, req. n° 50138, le
Conseil d'Etat a jugé que le bref délai séparant la date de prise de participation d'une société mère dans une de ses filiales de celle à laquelle elle abandonne une créance qu'elle détenait sur elle,
ne suffit pas à faire considérer que le montant de la créance constitue un élément du prix d'achat des actions lorsque les difficultés de la filiale sont sérieuses et que la société mère a déjà tenté,
au cours de la période précédant le rachat, de l'aider par des subventions et avances de trésorerie.
II. Conditions particulières de déductibilité des abandons de créances
A. Déductibilité des abandons de créances à caractère commercial
50
Sous réserve qu'il soit satisfait aux conditions générales de déduction, il résulte de la
jurisprudence du Conseil d'État [arrêt déjà cité du 27 novembre 1981, req. n° 16814] que les pertes consécutives à des abandons de créances revêtant un caractère commercial sont à comprendre
intégralement dans les charges déductibles du résultat imposable de l'entreprise qui les a consentis.
La charge doit être constatée au titre de l'exercice au cours duquel l'abandon est intervenu.
55
Toutefois, lorsque cet abandon de créance est consenti dans le cadre d'un plan de sauvegarde
ou de redressement, la charge correspondante est en toute hypothèse déductible du résultat imposable de l'entreprise qui l'a consenti (BOI-BIC-BASE-50-10)
B. Déductibilité des abandons de créances à caractère autre que commercial
1. Principe : non-déductibilité des aides autres qu'à caractère commercial
60
Pour les exercices clos à compter du 4 juillet 2012, les pertes consécutives à des
abandons de créances à caractère financier, et plus généralement, toutes les aides autres qu'à caractère commercial, sont exclues des charges déductibles pour l'établissement de l'impôt de
l'entreprise qui les consent (CGI, art. 39, 13 al.1).
Lorsque l'abandon de créances est consenti à une filiale, la plus ou moins-value ultérieure
de cession des titres de cette filiale se calcule dans les conditions de la jurisprudence du Conseil d'Etat,
arrêt du 30 avril 1980, n°16253 et
arrêt du 16 mars 2001, n°199580, Rexel.
Dans ces arrêts, le Conseil d'Etat a jugé que la subvention accordée à une filiale dont l'actif net n'est pas négatif a pour contrepartie l'augmentation de la valeur de la participation détenue dans
cette filiale ; en l'absence de toute contribution de même nature consentie par les actionnaires minoritaires, cette augmentation de valeur est égale au montant de la subvention multiplié par le
pourcentage du capital de la filiale détenu par la société mère. En conséquence, la société mère devra tenir compte, pour la détermination du prix de revient de sa participation, de la partie de
l'abandon de créance qui valorise sa participation pour calculer la plus-value réalisée lors de la vente ultérieure.
Cette jurisprudence s'applique dans les mêmes conditions s'agissant des aides autres qu'à
caractère commercial qui ne sont désormais pas déductibles pour leur montant total. Ainsi, la société mère devra déterminer le prix de revient total de sa participation en ajoutant, à la valeur
d'origine des titres, la part de l'abandon de créance autre qu'à caractère commercial qui a pour effet d'augmenter la valeur de sa participation dans sa filiale.
2. Exceptions à la non-déductibilité des aides autres qu'à caractère commercial
a. Entreprises en difficulté
63
Pour les exercices clos à compter du 4 juillet 2012, sous réserve qu'il soit
satisfait aux conditions générales de déduction énoncées au I, la perte consécutive à un abandon de créance présentant un caractère autre que commercial
est considérée comme une charge déductible de l'exercice lorsque cet abandon est consenti :
- en application d'un accord constaté ou homologué dans les conditions prévues à
l'article L. 611-8 du code de commerce ou ;
- aux entreprises à l'encontre desquelles est ouverte une procédure de sauvegarde
au sens des articles L. 620-1 à L. 628-7 du code de commerce, une procédure de redressement judiciaire au sens des
articles L. 631-1 à L. 632-4 du code de commerce ou de liquidation judiciaire au sens
des articles L. 640-1 à L. 644-6 du code de commerce (CGI, art.
39, 13 al. 2) ou toute procédure d'insolvabilité mentionnée à l'annexe A du règlement CE n°
1346/2000 du Conseil du 29 mai 2000.
67
Dans les cas visés au § 90, la perte consécutive à l'abandon de créance est considérée comme
une charge déductible à concurrence, en application du troisième alinéa du 13 de l'article 39 du CGI :
- du montant de la situation nette négative de la société bénéficiaire de l'abandon ;
- et, pour le montant excédant cette situation nette négative, à proportion des participations
détenues par d'autres personnes que l'entreprise qui consent les aides.
70
Cependant, dans l'hypothèse où un écart est constaté entre la situation nette comptable de
l'entreprise bénéficiaire de l'abandon et sa situation nette réelle :
- l'entreprise qui consent l'abandon est admise à établir que la situation nette comptable est
supérieure à la situation nette réelle (cf. II-B-2-1°-b°: première hypothèse) ;
- le service peut, en sens inverse, démontrer que la situation nette réelle est supérieure à
la situation nette comptable (cf. II-B-2-1°-b° : seconde hypothèse).
1° Éléments à prendre en considération pour apprécier la déductibilité de la créance abandonnée
a° La situation nette comptable
80
La situation nette comptable à laquelle il y a lieu, en principe, de se référer correspond à
la différence entre le total de l'actif -sous déduction des frais d'établissement et des pertes de l'exercice- et celui du passif exigible.
Il n'y a pas lieu de diminuer le total de l'actif des pertes de l'exercice puisque celles-ci
sont incluses dans les capitaux propres.
Cette situation est négative si le total du passif excède celui de l'actif ; elle est positive
après abandon de créance si le total de l'actif excède celui du passif exigible diminué du montant de la créance abandonnée, ou lorsqu'une subvention a été versée, si le montant de l'actif majoré de
la subvention excède celui du passif exigible.
La situation nette servant de référence en matière d'abandons de créances :
- doit être distinguée de la situation nette qui correspond à la somme algébrique des apports,
des écarts de réévaluation, des bénéfices autres que ceux pour lesquels une décision de distribution est intervenue et des pertes reportées ;
- correspond, sous déduction des frais d'établissement, au montant des capitaux propres qui
est défini comme égal à la somme des éléments suivants : capital, primes d'émission, de fusion, d'apport, écarts de réévaluation, réserves, report à nouveau, subventions d'investissement, provisions
réglementées, résultat de l'exercice (avant distribution).
b° La situation nette réelle
Première hypothèse : situation nette comptable supérieure à la situation nette réelle
90
Conformément au quatrième considérant de
l'arrêt du
30 avril 1980, requête n° 16253
(BOI-BIC-BASE-50-10 au II) et aux conclusions du commissaire du Gouvernement sous le même arrêt, l'entreprise qui consent un abandon de créance est admise à établir
que la situation nette comptable de la société bénéficiaire de l'abandon et dont elle détient une participation dissimule une situation nette réelle inférieure.
Il appartient à l'entreprise qui entend se prévaloir d'une telle situation de prouver, par
tout moyen, que la situation nette réelle de la société à laquelle l'abandon de créance a été consenti est manifestement inférieure à sa situation nette comptable.
Seconde hypothèse : situation nette comptable inférieure à la situation nette réelle
100
Le service est également autorisé à tirer les conséquences de ce que la situation nette
comptable de la société bénéficiaire de l'abandon est manifestement inférieure à sa situation nette réelle.
ll n'est pas nécessaire, à cet effet, de procéder à une évaluation systématique de tous les
postes de l'actif et du passif mais plus simplement de vérifier si certains postes de l'actif ne recèlent pas des plus-values latentes suffisantes pour augmenter positivement la situation nette à
concurrence du montant de la créance abandonnée.
Le service est cependant invité à ne se prévaloir d'une situation nette réelle supérieure à la
situation nette comptable de la société bénéficiaire de l'abandon qu'avec discernement et dans les cas où l'écart constaté est manifeste et incontestable.
c° Date d'appréciation de la situation nette comptable (ou réelle)
110
Par un
arrêt du 31 juillet 2009 (n°
297274), le Conseil d'Etat a jugé que
« si le caractère d'acte anormal de gestion de l'aide consentie à une filiale s'apprécie à la date à laquelle cet acte est intervenu, en revanche la participation détenue dans le capital de la filiale
devant être évaluée à la clôture de l'exercice au cours duquel l'aide a été consentie afin de déterminer la variation de l'actif net de la société mère au cours de l'exercice, c'est à la date de cette
clôture qu'il convient d'apprécier la situation nette réelle de la filiale afin de déterminer si la société mère est en droit de déduire de ses bénéfices imposables la somme correspondant à l'aide
qu'elle a apportée à sa filiale ».
Le Conseil d'Etat a ainsi opéré, s'agissant des abandons de créances autres qu'à caractère
commercial, une distinction entre la date à laquelle doit s'apprécier le caractère normal de l'aide consentie (date à laquelle l'aide est octroyée,
CE 11 avril 2008, n°284274) et la date à
laquelle doit s'apprécier la situation nette de la filiale afin de déterminer le montant déductible de l'abandon (date de clôture de l'exercice de la société-mère, CE 31 juillet 2009, n° 297274).
Désormais, il convient de se placer à la date de clôture de l'exercice de la société mère pour
apprécier la situation nette réelle de la filiale bénéficiaire d'un abandon de créance autre qu'à caractère commercial.
Toutefois, par mesure de tolérance, il est admis de se placer à la date à laquelle l'abandon a
été consenti pour apprécier la situation nette comptable (ou réelle) de la société bénéficiaire de l'abandon.
Par ailleurs, lorsque l'entreprise n'est pas en mesure d'établir une telle situation à la date
de l'aide, il est admis de faire référence :
- soit à la plus proche situation provisoire établie antérieurement ou postérieurement à cette
même date. Bien entendu, l'administration serait en droit d'écarter les situations apocryphes ou qui ne seraient pas susceptibles de donner une image suffisamment fidèle de l'entreprise ;
- soit, à défaut de situation provisoire, au plus proche bilan, que celui-ci soit établi
antérieurement ou postérieurement à la date de l'abandon de créance.
d° Cas des abandons de créances consentis par une société française à une société étrangère
120
La société française doit, pour déterminer le montant éventuellement déductible de ses propres
résultats imposables en France des créances qu'elle a abandonnées ou des subventions qu'elle a versées au profit d'une société étrangère, se référer à la situation nette de cette même société établie
selon les règles normalement applicables en vertu de la législation étrangère.
Mais il appartient, bien entendu, à la société française de produire tous les éléments ayant
servi à la détermination de la situation nette de la société bénéficiaire de l'abandon.
Il sera fait, en tant que de besoin, appel à l'assistance administrative internationale par le
service toutes les fois que la société étrangère est située dans un pays ayant conclu avec la France une convention permettant sa mise en œuvre.
La contrevaleur en Euro de cette situation nette doit être calculée compte tenu du cours de
change à la date à laquelle la situation a été établie.
2° Application des principes de déductibilité de la créance abandonnée
130
ll convient de distinguer trois situations :
- la situation nette comptable (ou réelle) de la société bénéficiaire de l'abandon de créance
demeure négative après abandon ;
- la situation nette qui était négative avant que l'abandon ne soit consenti devient positive
après abandon ;
- la situation nette est positive avant abandon.
a° Situation nette demeurant négative
140
Dans l'hypothèse où la situation nette comptable -ou réelle- de la société bénéficiaire de
l'abandon de créance demeure négative après abandon, la perte qui en résulte constitue une charge entièrement déductible des résultats imposables de l'entreprise qui a consenti l'abandon.
Exemple : Soit une société A qui consent au titre de son
exercice clos le 31 décembre 2012 un abandon de créances d'un montant de 150 000 € à une société B à l'encontre de laquelle est ouverte une procédure de sauvegarde. Cet abandon est considéré à
caractère autre que commercial.
Actif réel
490 000,00 €
Capital
100 000,00 €
Déficit
260 000,00 €
Dette envers la société mère
150 000,00 €
Autre passif réel
500 000,00 €
Total
750 000,00 €
Total
750 000,00 €
Situation initiale de la filiale au 31 décembre 2012.
La situation nette est négative pour un montant de : 490 000 € - 650 000 € = - 160 000 €.
(actif réel ) - (passif exigible).
Actif réel
490 000,00 €
Capital
100 000,00 €
Déficit
110 000,00 €
Passif réel
500 000,00 €
Total
600 000,00 €
Total
600 000,00 €
Situation nouvelle au 31 décembre 2012 après abandon de créance.
La situation nette est encore négative pour un montant de : 490 000 € - 500 000 € = - 10 000 €.
La société A peut dès lors comprendre intégralement dans les charges déductibles de ses
résultats imposables de l'exercice clos au 31 décembre 2012 le montant de la créance abandonnée, soit 150 000 €.
150
Cas où l'aide est accordée par plusieurs associés.
Dans l'hypothèse où, en dépit de l'aide accordée simultanément ou à intervalles rapprochés
sous forme d'abandons de créances ou de subventions par l'ensemble des associés ou certains d'entre eux, la situation nette de la société bénéficiaire de l'aide demeure négative, chaque associé peut
déduire sur ses propres résultats imposables le montant de l'aide qu'il a effectivement consentie.
Exemple : Les données de l'exemple ci-dessus (cf.
II-B-2-a-2°-a°) demeurent inchangées à la seule exception de la subvention d'un montant total de 150 000 €, qui a été accordée par les sociétés A
(associée à 80 %), C (associée à 15 %), D (associée à 5 %) pour des montants respectifs de 100 000 € , 30 000 € et 20 000 €.
Chaque société associée peut déduire de ses propres résultats imposables le montant de la
subvention qu'elle a accordée, soit :
- pour la société A, 100 000 € ;
- pour la société C, 30 000 € (et non pas 150 000 € x 15 % = 22 500 €) ;
- pour la société D, 20 000 € (et non pas 150 000 € x 5 % = 7 500 €).
b° Situation nette devenant positive après abandon
160
Dans cette situation, la perte consécutive à l'abandon de créance est considérée comme une
charge déductible à concurrence :
- du montant de la situation nette négative de la société bénéficiaire de l'abandon ;
- et, pour le montant excédant cette situation nette négative, à proportion des
participations détenues par d'autres personnes que l'entreprise qui consent les aides. Le pourcentage de participation doit être apprécié au moment où l'abandon de créance est consenti.
Exemple : Soit une société A à l'encontre de laquelle une procédure de
sauvegarde est ouverte dont 80 % du capital est détenu par une société B.
Au 31 décembre 2012, la société B subventionne pour des raisons financières sa filiale pour un
montant de 100 000 € ; les associés minoritaires ne participent pas à l'opération.
Actif réel
350 000,00 €
Capital
80 000,00 €
Déficit
130 000,00 €
Passif réel
400 000,00 €
Total
480 000,00 €
Total
480 000,00 €
Situation initiale de la filiale au 31 décembre 2012.
La situation nette est négative pour un montant de : 350 000 € - 400 000 € = - 50 000 €.
(actif) - (passif réel).
Actif réel
450 000,00 € (dont 100 000 € de trésorerie)
Capital
80 000,00 €
Déficit
30 000,00 €
Passif réel
400 000,00 €
Total
480 000,00 €
Total
480 000,00 €
Situation de la filiale après subvention au 31 décembre 2012.
La situation nette est positive pour un montant de : 450 000 € - 400 000 € = + 50 000 €.
La subvention versée par la société B à sa filiale A constitue donc une charge déductible de
ses résultats imposables de l'exercice clos au 31 décembre 2012 pour un montant de : 50 000 € + [50 000 € x (100 % - 80 %)] = 60 000 €.
(situation nette négative) + (situation nette positive après abandon) = (participation des
autres associés).
Cas où l'aide est accordée par plusieurs associés.
170
Dans l'hypothèse où l'aide est accordée simultanément ou à intervalles rapprochés par
l'ensemble des associés ou certains d'entre eux sous forme d'abandons de créances ou de subventions, il convient de faire application des principes suivants :
- à concurrence de la situation nette négative de la société bénéficiaire de l'abandon,
l'aide accordée par chaque associé est déductible sur ses propres résultats imposables en proportion de l'effort consenti par chaque associé par rapport au montant total de l'aide consentie et non pas
de ses droits dans la société aidée ;
- à concurrence de la situation nette positive après abandon de la société qui en est
bénéficiaire, l'aide accordée a pour effet de valoriser la participation détenue par chaque associé. Aussi, le montant d'aide non encore déduit est-il déductible sur les résultats imposables de chaque
associé en proportion du pourcentage de participation des associés qui ne participent pas à l'opération.
Dès lors, si l'ensemble des associés est appelé à aider la société dans laquelle ceux-ci
détiennent une participation, la fraction de l'aide correspondant à la situation nette positive ne peut faire l'objet d'aucune déduction.
Exemple : En reprenant les données de l'exemple ci-dessus (cf.
II-B-2-a-2°-b°), mais en supposant que la subvention d'un montant total de 100 000 € soit accordée par la société B (associée à 80 %) à concurrence de
90 000 € et par la société C (associée à 15 %) à concurrence de 10 000 €, le montant de l'aide déductible par chacune des sociétés B et C est déterminé ainsi qu'il suit :
* A concurrence de la situation nette négative (- 50 000 €) de la société A ;
- la société B peut déduire de ses résultats imposables une somme de : 50 000 € x 90 000 € /
(90 000 € + 10 000 €) = 45 000 € ;
- la société C peut déduire de ses résultats imposables une somme de : 50 000 € x 10 000 € /
(90 000 € + 10 000 €) = 5 000 € ;
* A concurrence de la situation nette positive (+ 50 000 € ) de la société A après abandon.
Le pourcentage de participation des associés qui ne participent pas à l'opération est de 100 %
- (80 % + 15 %) = 5 %.
Par suite :
- la société B peut déduire de ses résultats imposables une somme de : (90 000 € - 45 000 €) x
5 % = 2 250 € ;
- la société C peut déduire de ses résultats imposables une somme de : (10 000 € - 5 000 €) x 5
% = 250 €.
c° Situation nette positive avant abandon
180
Dans cette situation, la perte consécutive à l'abandon de créance est déductible des
résultats de la société qui consent l'abandon en proportion de la part du capital de la société bénéficiaire de l'abandon détenue par les autres associés.
Exemple : Soit une société A à l'encontre de laquelle une procédure de
sauvegarde est ouverte et dont 80 % du capital est détenu par une société B.
Au 31 décembre 2012, la société B subventionne pour des raisons financières sa filiale pour un
montant de 70 000 € ; les associés minoritaires ne participent pas à l'opération.
Actif réel
350 000,00 €
Capital
100 000,00 €
Déficit
70 000,00 €
Passif réel
320 000,00 €
Total
420 000,00 €
Total
420 000,00 €
Situation initiale de la filiale au 31 décembre 2012.
La situation nette est positive pour un montant de : 350 000€ - 320 000 € = + 30 000 €.
(actif réel) - (passif réel).
Actif réel
420 000,00 € (dont 70 000 € de trésorerie)
Capital
100 000,00 €
Déficit
0,00 €
Passif réel
320 000,00 €
Total
420 000,00 €
Total
420 000,00 €
Situation de la filiale après subvention au 31 décembre 2012.
La situation nette est positive pour un montant de: 420 000 € - 320 000 € = + 100 000 €.
La subvention versée par la société B à sa filiale A constitue donc une charge déductible de
ses résultats imposables de l'exercice clos au 31 décembre 2012 pour un montant de : 70 000 € x (100 % - 80 %) = 14 000 €.
Cas où l'aide est accordée par plusieurs associés.
190
Dans ce cas, le montant de l'aide accordée par chaque associé est déductible en proportion
du pourcentage de participation des associés qui ne participent pas à l'opération (cf. § 170).
(200 à 270)
b. Agrément prévu à l'article 217 undecies du CGI
275
Pour les sociétés qui ont procédé à des opérations d'investissement dans le cadre de
l'article 217 undecies du CGI et pour lesquelles le calcul de la rétrocession inclut notamment un abandon de créance
autre qu'à caractère commercial, il est admis que cet abandon est déductible du résultat fiscal de l'entreprise qui le consent dès lors que la société a reçu l'agrément du Ministre chargé du budget
antérieurement au 4 juillet 2012.
En revanche, une aide autre qu'à caractère commercial consentie dans le cadre
d'une opération d'investissement réalisée conformément à l'article 217 undecies du CGI, et ayant reçu l'agrément du
Ministre postérieurement au 4 juillet 2012, ne sera plus déductible, conformément aux dispositions du 13 de l'article 39 du
CGI.
C. Abandons de créances assortis d'une clause de retour à meilleure fortune
280
Les abandons de créances sont parfois assortis d'une clause de retour à meilleure fortune.
Cette clause a pour objet de permettre aux ex-créanciers de retrouver leur pouvoir de contrainte pour obliger leur ancien débiteur à honorer sa dette antérieure, dès lors que ce dernier retrouve des
moyens financiers suffisants.
Un abandon de créance assorti d'une clause de retour à meilleure fortune s'analyse donc en
une convention caractérisée, d'une part, par l'extinction de l'obligation de l'entreprise débitrice qui entraîne pour elle la constatation d'un profit d'égal montant et, d'autre part, par la naissance
d'une obligation nouvelle assortie d'une condition suspensive (le retour à meilleure fortune).
Corrélativement, la société créancière est en droit de constater une perte dans les
conditions exposées aux II-A et II-B.
290
La constatation ultérieure de gains suffisants rétablit la dette originelle, qui constitue
symétriquement une charge déductible pour la société bénéficiaire de l'abandon de créance et un profit pour la société créancière.
Bien entendu, lorsque la clause de retour à meilleure fortune vient à jouer, la société qui
perçoit le remboursement de sa créance n'est imposable que sur les sommes qu'elle a initialement déduites. En cas de remboursement partiel, celui-ci est imposable dans le rapport du montant de la
déduction initialement pratiquée au montant de la créance abandonnée.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-BASE-50-20-10
|
https://bofip.impots.gouv.fr/bofip/4601-PGP.html/identifiant=BOI-BIC-BASE-50-20-10-20130129
|
2013-01-29 00:00:00
|
4e9862e295b7c4a0b740a6c7ab6c8497f47f94977c82ff4481aabc7181dea6cd
|
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] |
1
La présente section est consacrée à l'étude des régimes spéciaux d'imposition de certaines
plus-values :
- crédit-bail immobilier (sous-section 1,
BOI-BNC-BASE-30-30-20-10) ;
- biens ayant figuré dans le patrimoine privé ou transférés dans ce patrimoine (sous-section 2,
BOI-BNC-BASE-30-30-20-20) ;
- réévaluation des immobilisations (sous-section 3,
BOI-BNC-BASE-30-30-20-30) ;
- annulation ou résolution de la cession d'un élément du patrimoine professionnel et réduction
du prix de cession (sous-section 4, BOI-BNC-BASE-30-30-20-40) ;
- sursis d'imposition des plus-values d'échange de droits sociaux affectés à l'exercice d'une
profession non commerciale résultant d'une fusion ou d'une scission de société (sous-section 5, BOI-BNC-BASE-30-30-20-50) ;
- autres cas particuliers (sous-section 6,
BOI-BNC-BASE-30-30-20-60).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-BASE-30-30-20
|
https://bofip.impots.gouv.fr/bofip/4617-PGP.html/identifiant=BOI-BNC-BASE-30-30-20-20160706
|
2016-07-06 00:00:00
|
89b8bdc6f125ef121ec5c27f73fd585cd8ab7d9c2d43ec60339c1508cd47bc13
|
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] |
I. Dépenses retenues pour leur montant réel
1
Les dépenses admises en déduction pour la détermination du revenu imposable doivent, en
principe, être retenues pour leur montant réel. L'évaluation forfaitaire n'en est autorisée que dans les cas limitativement énumérés au II § 10 et suivants. En dehors de ces cas, il
convient de renoncer à toute pratique tendant à déterminer forfaitairement les dépenses professionnelles en retenant un pourcentage des recettes réalisées.
II. Exceptions au principe de la déduction des frais réels
10
Ces exceptions sont prévues pour certains frais qui sont susceptibles d'être évalués
forfaitairement, en faveur de professions qui relèvent d'un régime particulier ou lorsque les recettes ne dépassent pas un certain montant.
A. Frais susceptibles d'être évalués forfaitairement
1. Frais de véhicule à moteur
20
Par souci de simplification, il est admis que les frais correspondant aux dépenses d'automobile,
de moto, de vélomoteur et de scooter soient déterminés par application des barèmes forfaitaires publiés chaque année par l'administration.
Cette forfaitisation des frais qui constitue une simple faculté offerte aux contribuables est
examinée au BOI-BNC-BASE-40-60-40-20.
2. Frais de blanchissage du linge professionnel
30
Lorsque les travaux de blanchissage sont effectués à domicile, ils peuvent faire l'objet d'une
évaluation par référence au tarif pratiqué par les blanchisseurs (BOI-BNC-BASE-40-60-30 au X § 360 à 380).
B. Régimes particuliers
1. Agents d'assurances
40
Lorsqu'ils optent pour le régime fiscal applicable aux traitements et salaires
(code général des impôts [CGI], art. 93, 1 ter), les agents d'assurances peuvent bénéficier de la déduction forfaitaire de 10 %.
Sur ce régime, il convient de se reporter au BOI-BNC-SECT-10.
2. Auteurs d’œuvres de l'esprit
50
Lorsqu'ils sont imposés selon les règles prévues en matière de traitements et salaires
(CGI, art. 93, 1 quater), les auteurs d’œuvres de l'esprit peuvent bénéficier de la déduction forfaitaire de 10 %.
Sur ce régime, il convient de se reporter au
BOI-BNC-SECT-20-10-40.
3. Inventeurs
60
Le 2 de l'article 93 du
CGI prévoit que, dans le cas de concession de licence d'exploitation d'un brevet, ou de cession ou de concession d'un procédé ou formule de fabrication par l'inventeur lui-même, il est appliqué
sur les produits d'exploitation ou sur le prix de vente, un abattement de 30 % pour tenir compte des frais exposés en vue de la réalisation de l'invention, lorsque les frais réels n'ont pas déjà été
admis en déduction pour la détermination du bénéfice imposable, sauf application des dispositions du deuxième alinéa du I de
l'article 93 quater du CGI (BOI-BNC-SECT-30-10-10 au I-B § 20 et
suiv.).
70
Il est admis que cet abattement s'applique également aux produits de la cession ou de la
concession de marques de fabrique.
Dès lors toutefois qu'il représente les frais exposés pour la réalisation ou la mise en œuvre
d'une invention, l'abattement de 30 % n'est applicable qu'aux redevances qui résultent de la cession ou de la concession d'une marque de fabrique trouvant son origine dans une invention ayant
contribué à la fabrication de produits.
80
Conformément aux dispositions du 2 de
l'article 93 du CGI, la déduction de 30 % est censée tenir compte, en raison de son caractère forfaitaire, de l'ensemble des
frais exposés en vue de la réalisation de l'invention.
En conséquence :
- lorsque le contribuable tient sa comptabilité toutes taxes comprises, le forfait de 30 %
inclut la TVA versée au Trésor, augmentée s'il y a lieu de la taxe ayant grevé le coût des immobilisations lorsqu'elle a donné lieu à une imputation effective au cours de l'année d'imposition ;
- lorsqu'au contraire, le contribuable tient sa comptabilité hors taxes, le forfait de 30 %
n'inclut pas la TVA, et est calculé d'après les recettes hors taxes.
90
Nonobstant ces dispositions, l'inventeur peut demander la déduction de ses frais réels, s'il
estime que les dépenses qu'il a exposées pour la conception et la réalisation de l'invention sont supérieures au montant du forfait. Il perd alors le bénéfice de ce forfait, non seulement pour l'année
au titre de laquelle il a demandé la déduction des frais réels, mais également pour les années suivantes.
Les inventions doivent être considérées isolément. Un inventeur est fondé, en conséquence, à
appliquer l'abattement forfaitaire de 30 % pour une invention et la déduction des frais réels pour une autre. Sur le régime des inventeurs, il convient de se reporter au
BOI-BNC-SECT-30-10-10.
100
Le Conseil d'État s'est prononcé, dans plusieurs décisions, sur l'application de l'abattement
forfaitaire.
Ainsi il a été jugé que ce régime n'est applicable qu'en cas de cession ou de concession
réalisée par l'inventeur lui-même. Il ne peut, en aucun cas, bénéficier à la veuve ou aux héritiers, sauf si ceux-ci ont eux-mêmes conjointement avec le défunt la qualité d'inventeur (CE, arrêt du 12
janvier 1953, n° 17648, RO, p. 198).
Les « frais exposés en vue de la réalisation de l'invention », que couvre l'abattement
forfaitaire de 30 % sur les produits perçus par les inventeurs, comprennent non seulement les dépenses qui ont été exposées avant le dépôt du brevet mais également celles qui ont été supportées
ultérieurement pour mettre au point l'invention, la faire connaître aux utilisateurs éventuels et l'adapter, le cas échéant, à leurs besoins. Par suite, un inventeur qui a, sur le montant des revenus
tirés de l'exploitation de ses brevets, pratiqué l'abattement n'est pas fondé à déduire en outre les frais relatifs à la mise en exploitation desdits brevets
(CE, arrêt du 29 mai 1970, n° 75993).
En revanche, l'abattement forfaitaire ne peut être considéré comme couvrant les frais liés
à des actions judiciaires engagées pour la protection de l'invention. Dés lors, un inventeur qui a pratiqué cet abattement peut, en outre, déduire les frais de procès qu'il justifie avoir exposés pour
assurer la protection de ses inventions (CE,
arrêt du 31 mars 1978, n° 491, n° 6119 et n° 7131) ;
Un contribuable qui a participé avec un tiers à une invention ultérieurement brevetée au
nom de ce dernier et dont l'exploitation a été cédée à une société, a droit au bénéfice de l'abattement forfaitaire prévu au 2 de l'article 93 du CGI
(CE, 7e et 8e
sous-sections réunies, arrêt du 25 juin 1969, n° 74330).
4. Médecins
110
Lorsqu'ils relèvent du régime de la déclaration contrôlée, les médecins conventionnés de
secteur 1 bénéficient d’un régime particulier de déduction de certains de leurs frais professionnels (BOI-BNC-SECT-40).
5. Contribuables soumis de plein droit au régime déclaratif spécial
120
Lorsqu'ils réalisent des recettes non commerciales n'excédant pas les limites de
l'article 102 ter du CGI, les contribuables sont soumis de plein droit (sauf exclusion) au régime déclaratif spécial dit
« micro-BNC » qui dispense les titulaires de BNC du dépôt des déclarations professionnelles. Dans ce cas, le bénéfice imposable est calculé automatiquement par application sur le montant de leurs
recettes d'un abattement de 35 % représentatif de frais.
Ce régime d'imposition est exposé au BOI-BNC-DECLA-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BNC-BASE-40-20
|
https://bofip.impots.gouv.fr/bofip/4631-PGP.html/identifiant=BOI-BNC-BASE-40-20-20160803
|
2016-08-03 00:00:00
|
e8fc3e27056664bd07d0ff6d0123e2b3d1dcd1b625ca87841d795618d668a8d9
|
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] |
Les profits réalisés par les intermédiaires pour le négoce de biens portant sur des immeubles,
des fonds de commerce, des actions ou des parts de sociétés immobilières présentent le caractère de bénéfices industriels et commerciaux pour l'impôt sur le revenu.
Le présent chapitre a pour objet de préciser les spécificités de ce régime d'imposition.
Ainsi, seront successivement examinées :
- les personnes imposables (section 1, BOI-BIC-CHAMP-20-20-10) ;
- les opérations imposables (section 2, BOI-BIC-CHAMP-20-20-20) ;
- les modalités d'imposition (section 3, BOI-BIC-CHAMP-20-20-30).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-20-20
|
https://bofip.impots.gouv.fr/bofip/4723-PGP.html/identifiant=BOI-BIC-CHAMP-20-20-20200205
|
2020-02-05 00:00:00
|
034e22cdfbea47915604bd35e49b03a52d795f47deddc0bee6615fc98ed4189f
|
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] |
I. Agents d'affaires
1
L'article L. 110-1 du code de
commerce répute actes de commerce toutes les opérations réalisées par les agences ou bureaux d'affaires, dont les profits doivent, en conséquence, être imposés dans la catégorie des bénéfices
industriels et commerciaux.
10
La qualité d'agent d'affaires doit, conformément à la jurisprudence, être attribuée à toute
personne qui fait profession de gérer les affaires d'autrui. Il en est ainsi notamment pour ceux qui :
- administrent les biens ou les intérêts financiers de leur clientèle ;
- reçoivent mandat pour représenter leurs clients devant les administrations ou soutenir leurs
prétentions devant les tribunaux administratifs ;
- interviennent dans la conclusion des actes ou servent d'intermédiaires entre les parties.
20
Ces opérations doivent être effectuées à titre habituel et ne pas revêtir seulement un caractère
occasionnel.
30
Ainsi, ne peut être regardé comme exerçant la profession commerciale d'agent d'affaires un
contribuable qui ne prête qu'occasionnellement son concours à quelques personnes pour la rédaction de déclarations, demandes ou réclamations, notamment en matière de pensions, pour la constitution de
dossiers et pour diverses démarches auprès de services administratifs (CE, arrêt du 3 mars 1947 n° 78521, RO, p. 180).
Remarque : Au cas particulier, l'intéressé, qui ne disposait d'aucun local
professionnel, recevait surtout en échange de ses services des dons en nature de faible valeur.
40
La qualité d'agent d'affaires doit être déterminée essentiellement suivant la nature des
opérations effectuées et les conditions dans lesquelles l'activité est exercée sans qu'il y ait lieu de distinguer selon que les actes accomplis pour le compte de tiers ont un caractère civil ou
commercial (CE, arrêt du 17 mai 1929 n° 81026, RO, 5350, vol. 1 à 16).
Il n'y pas lieu de distinguer non plus si l'intéressé a reçu ou non mandat de son client.
50
Bien entendu, il n'est pas tenu compte nécessairement de la détermination sous laquelle exerce
le contribuable ou de sa situation juridique apparente.
60
On examinera (cf. I-A à H § 70 et suivants) diverses activités qui, eu égard
aux conditions dans lesquelles elles sont exercées peuvent être considérées comme ressortissant à l'agence d'affaires.
A. Actes d'entremise
70
D'une manière générale, doit être considérée comme commerciale toute activité constituée par
des actes d'entremise.
Il en est ainsi pour les activités exercées par :
- une entreprise qui dispose d'une importante organisation commerciale et technique, qui ne
limite pas ses opérations à des travaux d'expertise mais qui représente, en outre, à titre de mandataire, ses clients devant les compagnies d'assurances à l'occasion des indemnités dues en cas de
sinistres (CE, arrêt du 1er mai 1931 n° 13411, RO, 5624, vol. 1 à 16) ;
- une société de fait dont les membres se chargent, moyennant des rémunérations en général
proportionnelles, d'assurer le placement d'emprunts dans le public, la prospection de capitaux, la publicité d'émissions, le paiement de coupons, le remboursement et le renouvellement de titres, dès
lors que les intéressés ne sont pas liés aux sociétés pour lesquelles ils opèrent par des contrats de louage de services, qu'ils conservent leur indépendance, disposent d'un bureau ouvert au public,
recrutent et payent leur personnel et couvrent eux-mêmes leurs frais professionnels (CE, arrêt du 26 octobre 1942 nos 69923 et 69927, RO, p. 190) ;
- un contribuable qui fait profession de mettre en rapport les personnes cherchant, soit à
prendre ou à donner à bail, soit à vendre ou à acheter des propriétés foncières, principalement des locaux d'habitation et qui oblige ses clients à souscrire un abonnement à une feuille périodique
d'annonces publiée par lui, fixé de façon à rémunérer les indications et renseignements qu'il fournit (CE, arrêt du 6 février 1931) ;
- un contribuable qui négocie des prêts hypothécaires et perçoit des commissions de
sociétés avec lesquelles il n'est pas lié par un contrat de louage de services, nonobstant la circonstance que sa maison d'habitation ne porte ni plaque ni enseigne (CE, arrêt du 28 juin 1947
n° 76061) ;
- un contribuable servant habituellement d'intermédiaire entre des coureurs cyclistes et
des organisateurs de compétitions sportives (notamment un constructeur de motocycles), tant pour l'engagement des coureurs dans les épreuves que pour la fixation de leurs cachets, qui reçoit des
coureurs une commission proportionnelle à leurs gains et du constructeur une rémunération forfaitaire. Au cas particulier, bien qu'il ne signe pas, en qualité de mandataire, les contrats liant les
coureurs aux organisateurs des compétitions, l'intéressé doit être regardé comme accomplissant des actes d'entremise caractérisant une activité commerciale
(CE, arrêt du 25 novembre 1966, req.
n° 69518, RO, p. 283 ; également CE, arrêt du 22 décembre 1982, n° 29111) ;
- un contribuable dont l'activité consiste essentiellement à gérer les intérêts
professionnels de sa clientèle avec une entière liberté d'action, en servant d'intermédiaire entre les auteurs et les éditeurs dans toutes les informations relatives au placement des manuscrits, en
préparant les contrats d'édition et en encaissant pour le compte des auteurs les droits payés par les éditeurs
(CE, arrêt du 6 décembre 1965, req.
nos 60162 et 60163) ;
- une société civile qui reçoit mandat de ses adhérents de gérer en leur nom les droits de
reproduction mécanique dont ils étaient ou seraient pendant toute la durée du mandat l'auteur, le compositeur le traducteur, « l'arrangeur » ou l'éditeur
(CE, arrêt du 24 mars 1976 req. n° 94403
; cette société est dès lors passible de l'impôt sur les sociétés en vertu du 2 de l'article 206 du code général des impôts [CGI]) ;
- un contribuable dont l'activité consiste à mettre en relation avec leurs clients des
personnes se livrant à la prostitution, qui fixe lui même le lieu et le prix des rencontres et qui est rémunéré par un pourcentage calculé sur les sommes versées par les clients alors même qu'il
n'aurait pas recours à des procédés de publicité commerciale et que les profits retirés des opérations réalisées par son entremise auraient par eux-mêmes le caractère de revenus non commerciaux
(CE, arrêt du 26 juillet 1978, req.
nos 6374 et 6376) ;
- un correspondant d'agence matrimoniale qui exploite un cabinet ayant pour objet de mettre
en relation moyennant des honoraires, des personnes désireuses d'entrer en contact en vue de se marier
(CE, arrêt du 29 novembre 1982
n° 30351).
Il en est de même pour les activités exercées par :
- les concessionnaires et agents de marques automobiles en ce qui concerne les commissions qu'ils
perçoivent des organismes de crédit à raison des opérations d'entremise qu'ils effectuent pour l'octroi de prêts à leurs clients lors de l'achat d'un véhicule
(RM Hunault n° 32527, JO AN du 27 octobre 1980, p. 4533) ;
- les conseillers matrimoniaux qui mettent en relation des personnes désireuses de se marier,
notamment en fournissant à chacun de leurs clients les noms et adresses d'autres candidats au mariage ; ceux-ci accomplissent des actes d'entremise qui relèvent de l'activité d'agent d'affaires. Aux
termes de l'article L. 110-1 du code de commerce, les agents d'affaires ayant la qualité de commerçant, les revenus professionnels de ces personnes doivent donc, en principe, être rangés dans la
catégorie des bénéfices industriels et commerciaux. Cependant, et dans l'hypothèse où les conseillers matrimoniaux limitent leur activité à des études psychologiques ou à des analyses de personnalité
de leurs clients, les bénéfices correspondants, réalisés dans le cadre d'une activité libérale de conseil, sont alors rangés dans la catégorie des bénéfices non commerciaux
(RM Laurain n° 18151, JO AN du 25 mai 1987, p. 3031).
Il en est enfin ainsi aussi pour les activités exercées par un contribuable qui se charge des
démarches, de l'établissement des plans et devis, de la direction, de la surveillance et du règlement des travaux pour le compte des personnes qui font construire.
B. Agences, bureaux exerçant diverses activités
80
Doivent également être considérés comme des agents d'affaires :
- un contribuable qui, tenant une agence pour la transmission des offices ministériels, met
en rapport avec des acquéreurs éventuels les titulaires de charges désireux de les céder et qui perçoit, lors de la cession, comme prix de son entremise, une commission dont le montant est librement
débattu entre le cessionnaire et lui (CE, arrêt du 30 novembre 1923 n° 74744, RO, 4913) ;
- un contribuable qui exploite un bureau de renseignements et de police privée pour lequel
il est immatriculé au registre du commerce. L'intéressé doit être regardé, ainsi qu'il ressort du libellé même des annonces publicitaires qu'il a fait insérer dans divers annuaires, comme exerçant la
profession d'agent d'affaires dont les profits, si faibles soient-ils, ont, par suite, le caractère de bénéfices industriels et commerciaux
(CE, arrêt du 13 janvier 1971 n° 79264, RJ,
n° III, p. 9). Selon les annonces publicitaires, le contribuable se chargeait de recueillir des renseignements confidentiels, d'exercer des surveillances, d'effectuer des recherches et démarches, de
procéder à des enquêtes de diverses natures pour le compte de personnes physiques ou morales, telles que : recherches, à la demande de compagnies d'assurances, de victimes d'accidents disparues,
enquêtes sur la moralité de candidats à des emplois dans certaines entreprises, recherches de domiciles, enquêtes sur des vols et sur des débiteurs défaillants ou ayant donné des adresses inexactes,
etc. L'intéressé qui n'employait pas de personnel, tenait son bureau ouvert au public quatre heures par jour ;
- une agence de veilleurs de nuit ayant pour objet de pourvoir à titre onéreux à la
surveillance, soit de jour, soit de nuit, des habitations et de magasins (CE, arrêt du 19 juin 1931 nos 8105 à 8112, RO, 5647) ;
- une société en participation formée entre trois personnes physiques en vue de se livrer à
l'activité d'agent immobilier et qui s'est vue confier par une commune et la société chargée de l'aménagement d'une zone industrielle, la mission d'acheter et de revendre les terrains compris dans
cette zone moyennant une commission proportionnelle au montant des transactions. Le Conseil d'État a considéré qu'il en allait ainsi, même pour l'année durant laquelle ladite société s'est bornée à
exécuter diverses études relatives au projet d'aménagement dès lors que ces dernières ont impliqué un ensemble de démarches auprès d'autorités et de services administratifs qui ne peuvent être
distinguées de celles qu'accomplissent éventuellement les agents d'affaires
(CE, arrêt du 1er juillet 1983
nos 33085 et 33086).
Est aussi considérée ainsi une agence de garde d'enfants qui joue le rôle d'intermédiaire
entre des « nurses » indépendantes et la clientèle.
C. Comptables, comptables agréés et experts-comptables
1. Membres de l'ordre
90
Sur les experts-comptables et les comptables agréés membres de l'ordre, il convient au
préalable de se reporter au II-A-1 § 250 du BOI-BNC-CHAMP-10-30-60.
100
Le caractère libéral de l'activité des intéressés n'est pas contesté lorsque ces derniers :
- donnent des consultations et effectuent des études théoriques et pratiques d'ordre
administratif, juridique ou fiscal :
- participent à l'établissement des déclarations fiscales de leurs clients et répondent aux
demandes d'éclaircissements dont ces déclarations peuvent faire l'objet de la part de l'Administration.
Il n'en est ainsi toutefois que si les opérations susvisées ne constituent pas l'objet
principal de l'activité professionnelle des membres de l'ordre et sont liées directement aux missions ou travaux d'ordre comptable qui leur sont confiés.
110
Par contre, il y aurait lieu de considérer comme agents d'affaires imposables au titre des
bénéfices industriels et commerciaux, les experts-comptables et comptables agréés :
- qui se chargeraient de façon habituelle d'établir pour leurs clients des déclarations
fiscales portant sur des éléments autres que ceux normalement susceptibles d'être extraits de la comptabilité ;
- qui accepteraient de rédiger ou de défendre de telles déclarations pour le compte de
contribuables autres que ceux dont ils organisent, surveillent et interprètent les écritures ;
- qui, contrairement aux dispositions régissant la profession, rédigeraient des actes ou
représenteraient leurs clients devant des juridictions de l'ordre administratif ou judiciaire et auprès des administrations.
2. Comptables non inscrits à l'ordre
120
Il convient, sur ce point, de se reporter aux
II-A-2 et 3 § 260 et 280 à 290 du BOI-BNC-CHAMP-10-30-60.
(130)
(140)
D. Généalogistes
150
En principe, les généalogistes exercent une profession non commerciale. Toutefois, ils doivent
être considérés comme exerçant la profession d'agent d'affaires lorsqu'ils ne se bornent pas à dresser des généalogies pour le compte de leurs clients.
Doit notamment être regardé comme un agent d'affaires :
- un contribuable dont les opérations consistent à poursuivre, moyennant une rétribution
proportionnelle à l'émolument obtenu, la liquidation des droits éventuels de ses clients dans les successions auxquelles ils peuvent être appelés comme héritiers (CE arrêt du 22 juillet 1932
nos 10907 à 10910, RO, 5900) ;
- celui qui, disposant d'un cabinet ouvert au public. procède de sa propre initiative à la
recherche des héritiers inconnus des successions vacantes puis, les ayant découverts, leur propose de soutenir leurs droits en produisant, en lieu et place, toutes justifications nécessaires et qui
perçoit en rémunération de ses services, une quote-part de l'actif net de la succession, tous les frais restant à sa charge en cas d'insuccès (CE, arrêt du 26 décembre 1938 nos 53915, 55486
et 58398, RO, p. 602 ; dans le même sens, CE, arrêt du 24 juillet 1937 n° 51978, RO, p. 487 ; à rapprocher de l'arrêt CE du 12 juin 1944 n° 68789, RO, p. 135).
E. Gestion d'immeubles
160
Les syndics, gérants ou administrateurs d'immeubles ainsi que les receveurs de rentes (loyers
et fermages) qui font profession de gérer les biens d'autrui, sans être liés à leurs mandants par un contrat de travail, relèvent de la gestion d'affaires. Les profits de l'espèce doivent donc être
rangés dans la catégorie des bénéfices industriels et commerciaux.
170
Tel est le cas :
- d'un contribuable qui, tenant un cabinet ouvert au public, se livre à la gestion
d'immeuble et est rémunéré par des remises sur les affaires traitées ou les sommes encaissées. S'il donne accessoirement à ses clients des conseils juridiques, les profits tirés de cette dernière
activité sont également imposés comme des bénéfices industriels et commerciaux par application de l'article 155 du CGI (CE, arrêt du 21 janvier 1956 nos 19066 et 32135, RO, p. 21 ; à
rapprocher de l'arrêt CE du 4 juillet 1924 nos 79572 et 82031 à 82038, RO, 4912) ;
- d'un gérant d'immeuble qui assure également la gestion d'un immeuble dépendant d'une
indivision successorale dont il est membre, les honoraires que lui versent les cohéritiers en rémunération de sa gestion et les ristournes qui lui ont été accordées par divers fournisseurs devant être
regardés non comme des revenus fonciers mais comme des profits se rattachant aux bénéfices commerciaux tirés de son activité professionnelle
(CE, arrêt du 14 mars 1973 n° 85449) ;
- d'un gérant d'immeubles pour le compte soit de copropriétés dont il est membre, soit de
sociétés civiles immobilières dans lesquelles il possède des parts et qui perçoit, en contrepartie de cette activité, une rémunération distincte de la part lui revenant dans les bénéfices des sociétés
civiles et constituée d'honoraires calculés en pourcentage des encaissements
(CE, arrêt du 18 mai 1979 n° 8167).
Remarque : Il est cependant admis que les contribuables qui n'assument les
fonctions de syndic d'immeubles en copropriété qu'à titre occasionnel, s'ils n'exercent par ailleurs aucune autre activité commerciale, peuvent être regardés comme relevant de la catégorie des
professions non commerciales visées à l'article 92 du CGI. La même solution est retenue à l'égard des contribuables retraités ou
salariés qui sont syndics pour un seul immeuble dont ils sont eux-mêmes propriétaires ou sur lequel ils ont des droits en tant que membres d'une société entrant dans les prévisions de
l'article 1655 ter du CGI.
F. Syndicats coopératifs de copropriétaires
180
Les syndicats coopératifs constitués dans le cadre des dispositions de
l'article 14 de la
loi n° 65-557 du 10 juillet 1965, qui représentent la collectivité des copropriétaires, ont pour objet essentiellement la conservation de l'immeuble et l'administration des parties communes. Leur
intervention s'effectue normalement à titre gratuit, sans aucune contrepartie financière autre que les remboursements de dépenses communes engagées au profit des copropriétaires. Lorsque cette
activité est exercée dans ces conditions, elle n'est pas soumise à l'impôt. Si malgré sa vocation désintéressée, un syndicat de copropriété fournit, en fait, des prestations rémunérées, il est réputé
exercer l'activité de gérant d'affaires et assujetti, en principe, à l'impôt dans les conditions de droit commun (RM Bas
n° 68989, JO AN du 15 juillet 1985, p. 3294).
G. Huissiers de justice exerçant des activités accessoires de nature commerciale
190
En principe, les huissiers de justice sont imposables dans la catégorie des bénéfices non
commerciaux suivant les règles prévues pour les titulaires de charges et offices.
200
Leurs fonctions sont normalement incompatibles avec toute activité commerciale ou réputée
telle par la loi. Ils peuvent néanmoins être autorisés par le garde des Sceaux, ministre de la Justice, à exercer certaines activités privées dont la liste est fixée par le
décret n° 56-222 du 29 février
1956 portant règlement d'administration publique.
Ce décret, en inscrivant notamment sur la liste des dites activités celle d'administrateur
d'immeubles, laquelle, consistant à gérer les affaires d'autrui, est réputée commerciale par l'article L. 110-1 du code de
commerce, n'a pas eu pour effet d'enlever à cette activité le caractère commercial que lui a conféré la loi.
En conséquence, un huissier de justice qui s'est, en qualité d'administrateur d'immeubles,
chargé habituellement, pour le compte des propriétaires intéressés, d'établir des actes de location, de recouvrer des loyers de veiller à l'entretien des immeubles, d'ordonner les réparations
nécessaires, doit être regardé comme ayant exercé une activité d'agent d'affaires, nonobstant la circonstance qu'il ne ferait pas appel à la publicité, n'aurait pas d'enseigne spéciale ou de bureau
particulier et qu'il reste, même pour ces opérations, soumis à un contrôle disciplinaire
(CE, arrêt du 2 juillet 1965 n° 53618,
BOCD, 1966-II 3181, rendu en matière de taxes sur le chiffre d'affaires et applicable à l'impôt sur le revenu).
Toutes les opérations réalisées par un huissier de justice dans le cadre d'une activité de
nature commerciale doivent donc être imposées dans la catégorie des bénéfices industriels et commerciaux.
210
Quant à la rédaction d'actes sous seing privé par un huissier, détachée de toute activité
accessoire de nature commerciale, elle relève, en principe, d'une activité non commerciale. Mais cette opération devient commerciale lorsque l'huissier se livre, à cette occasion à un acte
ressortissant à l'agence d'affaires tel que, notamment, l'accomplissement pour le compte des parties des formalités auxquelles les actes rédigés sont susceptibles de donner lieu : enregistrement,
publicité légale inscription au registre du commerce, etc.
H. Recouvrement de créances
220
D'une manière générale, doit être taxée au titre des bénéfices industriels et commerciaux
toute personne qui effectue des encaissements pour le compte d'une ou plusieurs maisons sans être liée par un contrat de travail à cette ou à ces maisons.
230
Ainsi doit être soumis à l'impôt frappant les bénéfices industriels et commerciaux un agent
de recouvrement qui effectue, pour le compte de son commettant, tous les recouvrements sur débiteurs douteux encaisse les paiements au comptant et poursuit, jusqu'à l'engagement des instances
judiciaires, le recouvrement des traites impayées (CE, arrêt du 23 novembre 1936 n° 39083, RO, 6592).
240
De même, est assujetti à l'impôt dans la catégorie des bénéfices industriels et commerciaux
un contribuable encaissant des loyers pour le compte de tiers dès lors que cette activité ne se rattache pas à celle de représentant de commerce qu'il exerce par ailleurs
(CE, arrêt du 7 juillet 1971 n° 76011).
250
En revanche, doit être considéré comme employé salarié un contribuable qui effectue des
recouvrements d'effets de commerce pour le compte de plusieurs établissements de crédit, dès lors que son activité est étroitement limitée par les instructions qu'il reçoit de ces établissements (CE,
arrêt du 7 mai 1941 nos 59051, 59420 et 59591, RO, p 139).
II. Agents d'assurances
260
Cette profession est développée au BOI-BNC-SECT-10.
Les opérations effectuées par les agents d'assurances n'entrent dans l'exercice de la
profession commerciale d'agent d'affaires que dans la mesure où ces agents les traitent en leur nom personnel, sans être engagés vis-à-vis des compagnies d'assurances par un contrat de louage de
services. Elles constituent au contraire l'exercice d'une profession distincte et sans caractère commercial dans le cas où l'agent d'assurances est le représentant attitré d'une ou de plusieurs
compagnies et les profits qu'elles procurent à l'intéressé sont alors soumis à l'impôt sur le revenu respectivement dans la catégorie des traitements et salaires ou dans celle des bénéfices non
commerciaux, suivant qu'il agit comme un simple employé ou comme le gérant d'une entreprise (CE, arrêt du 20 février 1925 n° 81965, RO 5001 ; dans le même sens, CE, arrêt du 3 mai 1937 n° 54676, RO,
p. 271, rendu à propos d'un directeur de compagnie d'assurances percevant des commissions d'une autre compagnie).
Concernant les assureurs experts, il convient de se reporter au
III-C § 310 du BOI-BNC-CHAMP-10-30-50.
A. Sous-agents
270
Les sous-agents procèdent à la recherche des clients pour le compte des agents généraux,
encaissent les primes et règlent les litiges. Leur rémunération constitue également un revenu non commercial.
B. Commissions
280
Les commissions que les employés de compagnies d'assurances apportant occasionnellement des
contrats perçoivent à ce titre présentent :
- soit le caractère de revenus non commerciaux si les contrats sont apportés à leur
compagnie ou aux compagnies du groupe auquel ils appartiennent ;
- soit le caractère de bénéfices commerciaux si les contrats sont apportés à des compagnies
autres que celles qui les emploient et s'ils effectuent ces opérations en leur nom personnel.
En ce qui concerne les courtiers d'assurances, cf. IV-B § 380 et
suivants.
III. Agent artistique, imprésario, manager
290
La
loi n° 69-1185 du 26 décembre 1969 réglemente la
profession d'agent artistique, laquelle englobe notamment tous ceux qui, sous l'appellation d' « imprésario », de « manager » ou sous toute autre dénomination, reçoivent au cours d'une année civile
mandat de plus de deux artistes du spectacle de leur procurer des engagements. La même loi précise que l'activité d'agent artistique présente un caractère commercial au sens des dispositions du code
de commerce.
Il convient de préciser à ce sujet que, dès avant la parution de cette loi, les
intéressés étaient déjà considérés, au point de vue fiscal, comme exerçant une activité commerciale (en ce sens,
CE, arrêt du 25 novembre 1966 n° 69518,
RO, p. 283).
De même, le ministre a précisé que le placement d'artistes du spectacle à titre onéreux constitue
dans tous les cas une activité commerciale dont les revenus doivent être déclarés en tant que tels. Le fait d'assimiler le placement d'un groupe d'artistes à celui d'un seul artiste est sans incidence
sur le caractère commercial de l'activité et la catégorie d'imposition dont elle relève (RM Giovannelli n° 9519, JO AN du 7 août 1989,
p. 3501).
IV. Intermédiaires du commerce et de l'industrie
300
En vertu de l'article L.
110-1 du code de commerce sont réputées actes de commerce :
- toute entreprise de commission ;
- toute opération de courtage.
310
Les commissionnaires (qui agissent en leur nom et sous leur responsabilité mais pour le
compte d'un commettant) et les courtiers (dont le rôle consiste à rapprocher les contractants sans intervenir à l'acte que ceux-ci concluent) sont donc imposables dans la catégorie des bénéfices
industriels et commerciaux. Ils doivent être distingués des représentants de commerce et des agents commerciaux qui agissent au nom et pour le compte d'une ou plusieurs entreprises.
Les représentants de commerce sont en effet imposables :
- soit dans la catégorie des traitements et salaires s'ils sont considérés comme des
salariés, c'est-à-dire si leur statut est régi par l'article L. 7313-1 et suivants du code du travail ou si, sans être soumis à ce
même statut, ils font de la représentation pour le compte d'employeurs avec lesquels ils sont censés être liés par un contrat de louage de services en raison de l'état de subordination où ils se
trouvent vis-à-vis de ceux-ci ;
- soit dans la catégorie des bénéfices non commerciaux lorsqu'il s'agit de « représentants
libres » ou « représentants mandataires » (BOI-BNC-CHAMP-10-10-20-40 au XXXIV-B § 620).
320
Par ailleurs, les agents commerciaux, c'est-à-dire les mandataires qui, à titre de
profession habituelle et indépendante -sans être liés par un contrat de louage de services mais seulement par un contrat écrit indiquant la qualité des deux parties contractantes- négocient et,
éventuellement, concluent des achats, des ventes, des locations ou des prestations de services, au nom et pour le compte de producteurs, d'industriels ou de commerçants, sont passibles de l'impôt sur
le revenu dans la catégorie des bénéfices non commerciaux.
330
Bien entendu, les agents commerciaux qui effectuent des opérations commerciales pour leur
propre compte sont imposables dans la catégorie des bénéfices industriels et commerciaux pour les profits réalisés dans lesdites opérations avec application éventuelle des dispositions de
l'article 155 du CGI (BOI-BNC-CHAMP-10-30-50 au II-D § 110 à 140).
A. Commissionnaires
340
Aux termes de l'article L.
132-1 du code de commerce, le commissionnaire est « celui qui agit en son propre nom ou sous un nom social pour le compte d'un commettant ».
350
Le contrat de commission est caractérisé par les éléments suivants :
- le commissionnaire intervient personnellement, en son propre nom ou sous un nom social
pour le compte du commettant et, bien entendu, sur ordres de ce dernier ;
- le commissionnaire ne devient à aucun moment propriétaire de la marchandise bien qu'elle
puisse être entreposée dans ses établissements (ce qui le distingue du simple négociant) ;
- le commissionnaire est rémunéré par une commission exclusive de tout caractère spéculatif
tant sur les biens ou services faisant l'objet du contrat de commission que sur les débours exposés lors de son entremise ;
- le commissionnaire doit enfin rendre compte à son commettant.
Doit, notamment, être considéré comme commissionnaire un commerçant justifiant qu'il n'agit
pas pour son propre compte et chargé, par un groupement d'achats en commun dont il fait partie, de passer des commandes, rechercher et soumettre aux adhérents les meilleurs prix pour les marchandises
nécessaires à leur exploitation, payer les traites et les factures, servir en un mot d'intermédiaire entre les commerçants membres du groupement et les vendeurs moyennant un pourcentage sur les
affaires traitées (cette justification peut être apportée par tous moyens de preuve admis et en particulier par la représentation d'ordres émanant des commerçants auxquels les marchandises sont
livrées et antérieurs à l'acquisition desdites marchandises).
Doit aussi être considéré comme commissionnaire :
- un contribuable qui prend livraison de marchandises qui lui sont adressées à son nom et
dont il devient responsable vis-à-vis de l'expéditeur, qui les vend sur un marché où il est locataire d'un emplacement à cet effet en perçoit le prix et, après déduction de certains frais ainsi que de
sa commission, adresse le produit net de la vente à l'expéditeur (CE, arrêt du 17 mars 1933) ;
- l'intermédiaire à qui un industriel a confié le placement de ses produits lorsque,
ayant d'ailleurs accepté d'être partiellement « ducroire », il a l'initiative de l'approvisionnement d'un camionneur entrepositaire ou de plusieurs clients dont il surveille la gestion (CE, arrêt du
23 novembre 1936 n° 39083, RO, 6592). Il est rappelé que le commissionnaire « ducroire » répond, en plus de la solvabilité et de la bonne volonté du ou des tiers contractants, des circonstances
fortuites qui empêcheraient l'exécution, par ces derniers. des opérations qu'ils se sont engagés à mener à bonne fin, à moins que l'inexécution de ces opérations ne procède de la faute du commettant ;
- un contribuable -exerçant, en qualité de mandataire rétribué à la commission, les
fonctions d'acheteur de matières premières pour le compte d'une entreprise de transformation- qui n'est lié à cette dernière par aucun contrat écrit, ne reçoit d'elle que des directives générales en
ce qui concerne les achats qu'il est chargé d'effectuer, procède librement à la recherche des producteurs, traite directement avec ceux-ci, établit lui-même les factures et jouit d'une grande latitude
dans l'accomplissement de sa mission (CE, arrêt du 10 avril 1959 n° 40592, RO, p. 401) ;
- un contribuable chargé de l'approvisionnement des chantiers d'une entreprise en
matériaux de construction. Au cas particulier, le Conseil d'État a jugé que, chargé de se procurer les matériaux auprès des fournisseurs choisis par lui ou désignés par son cocontractant et recevant
de ces fournisseurs des commissions dont il avait la faculté de discuter le taux, l'intéressé, qui pouvait réaliser des gains supplémentaires, s'est comporté comme un commissionnaire à l'achat dont
les profits entrent dans la catégorie des bénéfices industriels et commerciaux. Mais, le contribuable était également chargé de l'organisation du transport des matériaux entre les carrières
d'extraction et les chantiers. En ce qui concerne ces opérations de transport, ce contribuable doit, dès lors qu'il s'est gardé la possibilité de choisir les transporteurs et de discuter avec eux des
conditions réelles et de l'organisation générale des transports, être considéré comme ayant agi en qualité de gérant d'entreprise dont les gains relèvent de la catégorie des bénéfices non commerciaux,
encore qu'il ait été rémunéré par une commission fixe (CE, arrêt du 12 octobre 1964 n° 47652, p. 161) ;
- celui qui, recevant en dépôt et mettant en vente dans ses magasins des produits dont le
prix est fixé par le déposant, fournit à ce dernier qui reprend tous les produits invendus, un compte périodique détaillé des ventes réalisées et ne retire de ces opérations aucun profit que les
commissions forfaitaires qui lui sont allouées (CE, arrêt du 31 janvier 1944 n° 59632, rendu en matière de taxes sur le chiffre d'affaires).
En revanche, le Conseil d'État a estimé que ne peuvent être considérés comme des
commissionnaires, notamment :
-celui dont l'activité consiste à recueillir des commandes pour le compte et au nom de
négociants en vins auxquels il transmet les ordres reçus, sans procéder à la facturation sous son nom, ni à l'encaissement des sommes dues et qui est rémunéré par des commissions d'un taux forfaitaire
fixé à l'avance et réglées d'après le montant des affaires menées à bonne fin. L'intéressé qui jouit de la plus grande liberté dans le choix de la clientèle visitée et dans l'organisation de ses
tournées, doit être regardé comme exerçant une activité non commerciale alors même qu'il est inscrit en qualité de commissionnaire en marchandises au registre du commerce (CE, arrêt du 11 mai 1962
n° 47448) ;
- le gérant d'une société étrangère, qui effectue en France des opérations d'achat et de
vente pour le compte de sa société et dans l'exercice des pouvoirs qu'il détient en sa qualité de gérant la circonstance que sa rémunération consiste, pour partie, en des commissions proportionnelles
au montant des achats et des ventes n'étant pas de nature à faire regarder l'intéressé comme intermédiaire entre la société et les clients de celle-ci. Au cas particulier, la Haute Assemblée a jugé
que l'intéressé n'exerçait pas personnellement une activité commerciale distincte de celle de la société (CE, arrêt du 11 décembre 1963 n° 52344).
1. Consignataires de marée fraîche
360
Doivent également être considérés comme des commissionnaires les consignataires de marée
fraîche.
Doit ainsi être imposé au titre des bénéfices industriels et commerciaux le préposé à la
vente du poisson qui, étant vis-à-vis de l'expéditeur, responsable de la marée qu'il fait vendre aux enchères publiques, perçoit le prix de la vente et le transmet à son client, après déduction de ses
frais et de sa commission (CE, arrêt du 23 janvier 1931 n° 8221, RO, 5549).
En revanche, ne fait pas d'opérations commerciales un préposé, nommé par l'administration
communale dont les attributions consistent à organiser et à diriger la vente du poisson à la criée, conformément à un règlement municipal qui lui interdit notamment toutes opérations commerciales sur
le poisson et qui, dans l'exercice de sa profession. ne fait acte ni de commissionnaire, ni de courtier. Au cas particulier. l'intéressé doit être considéré comme passible de l'impôt dans la catégorie
des bénéfices non commerciaux (CE, arrêt du 16 novembre 1936 n° 11914, RO, 6585).
2. Ramasseurs de produits agricoles
370
Les ramasseurs de produits agricoles peuvent être assimilés à des commissionnaires dans la
mesure où ils justifient qu'ils agissent en vertu d'un mandat préalable, qu'à aucun moment ils ne sont propriétaires de la marchandise achetée, ce qui exclut pour eux toute responsabilité de perte,
qu'ils sont rémunérés par une commission préalable fixée en fonction du prix ou de la quantité des marchandises achetées et exclusive de tout autre profit et, enfin, qu'ils rendent compte à leurs
mandants des conditions dans lesquelles ils ont traité avec les vendeurs. Faute d'administrer la preuve que ces diverses conditions sont remplies et notamment celle de rendre compte, les ramasseurs de
produits agricoles seraient réputés personnellement acheteurs et vendeurs.
Mais, en tout état de cause, les profits qu'ils retirent de l'exercice de leur profession
présentent le caractère de bénéfices industriels et commerciaux.
B. Courtiers
380
Les courtiers sont des intermédiaires qui, sans s'engager eux-mêmes et sans être liés par un
contrat, prêtent leur entremise pour permettre la réalisation de transactions entre différentes personnes qu'ils mettent en rapport. Leur rôle consiste à faciliter la conclusion d'une affaire mais,
n'ayant reçu aucun mandat de l'une ou de l'autre des parties contractantes, ils n'ont pas, contrairement aux commissionnaires, à rendre compte de leur activité.
Ils sont rémunérés par des commissions proportionnelles à l'importance des affaires traitées
par leur entremise. Ils sont enfin libres de réduire ou d'étendre leur clientèle sous la réserve -dans certains cas- de n'effectuer aucune opération pour des entreprises concurrentes. En principe, le
rôle du courtier cesse à partir du moment où les parties ont contracté entre elles.
L'activité de courtier conserve son caractère commercial même lorsque le courtage a pour
objet des opérations de nature non commerciale.
Les sommes détournées frauduleusement par un courtier, ne correspondant à la rétribution
d'aucun service, sont imposables dans la catégorie des bénéfices non commerciaux
(CE, arrêt du 12 février 1988,
n° 57730).
1. Courtiers de marchandises
390
Les courtiers de marchandises répondent à la définition générale donnée au IV-B §
380. Leur rôle consiste à rapprocher le vendeur et l'acheteur en vue de la conclusion d'un marché à l'exécution duquel ils demeurent étrangers.
Le courtage en marchandises peut être effectué par tout commerçant.
2. Courtiers d'assurances
400
Doit notamment être regardé comme courtier d'assurances et non comme salarié, le
contribuable qui recherche, avec une entière liberté, des clients pour le compte de compagnies d'assurances -dont il peut d'ailleurs augmenter le nombre- et qui est rémunéré par des commissions, à
l'exclusion d'une somme mensuelle fixe destinée à couvrir de menus frais (CE, arrêt du 14 juin 1941 n° 62983 T).
410
Il a également été jugé qu'un courtier d'assurances qui, agissant en qualité
d'assureur-conseil d'une société, reçoit une rémunération comportant à la fois un traitement fixe et une participation sur les commissions reversées par lui à la société lorsqu'elles dépassent un
certain chiffre et qui ne se trouve pas placé vis-à-vis de ladite société dans des conditions de subordination pouvant le faire regarder comme un employé, doit être taxé au titre des bénéfices
industriels et commerciaux pour la totalité de sa rémunération, dès lors qu'il exécute des opérations de courtage dont le caractère commercial n'est pas contestable (CE, arrêt du 23 février 1934
n° 31239).
420
Un courtier d'assurances doit être taxé au titre des bénéfices industriels et commerciaux
alors même qu'il ne serait en relation d'affaires qu'avec une seule compagnie.
430
Il est rappelé que les agents généraux d'assurances qui effectuent des opérations de
courtage sont passibles, à ce titre, de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux. Il en est de même, en principe, des sous-agents qui exercent une activité
secondaire de courtage.
Toutefois, il est admis que l'employé d'une compagnie d'assurances qui apporte
occasionnellement des contrats à sa compagnie ou aux compagnies du groupe auquel il appartient ne réalise pas pour autant des profits commerciaux.
En revanche, si l'intéressé apporte des contrats à d'autres compagnies, il est passible de
l'impôt au titre des bénéfices industriels et commerciaux, à condition, qu'il effectue ces opérations en son nom personnel
(BOI-BNC-CHAMP-10-30-50 au III-F § 340).
L'activité de prospection des prescripteurs médicaux et de promotion auprès d'eux des
produits de parapharmacie fabriqués par deux laboratoires en vue de favoriser le développement de leur vente présente un caractère commercial alors même qu'à l'occasion des visites auprès de ces
prescripteurs aucun contrat de vente n'est conclu ni aucune commande n'est prise ou transmise aux fabricants.
Est sans incidence sur la qualification de cette activité le fait qu'elle exigerait la
mise en œuvre de compétences scientifiques
(CE, arrêt du 11 avril 2008,
n° 284921).
3. Courtiers interprètes et conducteurs de navires
440
Les courtiers interprètes et conducteurs de navires font le courtage des affrètements.
Leur activité consiste essentiellement à rechercher les contrats de transports pour le compte des armateurs, à traduire les connaissements et autres actes de commerce en cas de contestations devant
les tribunaux, à constater le cours du fret et à représenter les capitaines de navires pour l'accomplissement des formalités douanières et portuaires (code de commerce [C. com.], art. L. 131-2) [CE,
arrêt du 22 novembre 1965, n° 62602, 7e s.-s., Dupont 1966, p. 36].
4. Courtiers de transport par terre et par eau
450
Les courtiers de transport par terre et par eau ont seuls, dans les lieux où ils sont
établis, le droit de faire le courtage des transports par terre et par eau. Ils ne peuvent cumuler leurs fonctions avec celles de courtier de marchandises, d'assurances ou de courtier conducteur de
navires (C. com., art. L. 131-3).
5. Courtiers en opérations de banque et en services de paiement
455
Les courtiers en opérations de banque et en services de paiement visés au 1° du I de
l’article R. 519-4 du code monétaire et financier (CoMoFi), issu du
décret n° 2012-101 du 26 janvier
2012, et leurs représentants doivent, en principe, déclarer leurs revenus dans la catégorie des bénéfices industriels et commerciaux.
Pour plus de précisions, et s’agissant aussi des intermédiaires en opérations de banque
mentionnés au 4° du I de l’article R. 519-4 du code monétaire et financier, il convient de se reporter à la première partie du rescrit n° 2012/41 au
V § 430 du BOI-BNC-CHAMP-10-30-50.
Sur les conséquences liées à l'adoption du décret n° 2012-101 du 26 janvier 2012 instituant
l'article R. 519-4 du CoMoFi, il convient de se reporter à la deuxième partie du rescrit n° 2012/41au II-D-2 § 150 du BOI-BNC-CESS-10-10.
6. Autres contribuables exerçant la profession de courtier
460
On trouvera ci-après, à titre d'exemples, différentes situations dans lesquelles ont été
courtiers, notamment :
- un contribuable dont l'activité consiste à servir d'intermédiaire entre une union
constituée par des fabricants de fécule et les acheteurs de ce produit et qui, à l'occasion, avance à ses clients le montant de leurs factures et se charge du recouvrement de celles-ci (CE, arrêt du
31 janvier 1938 n° 57877, RO, p. 72) ;
- un contribuable qui, en son nom personnel et sous sa propre responsabilité, présente
des demandes de prêts d'acquéreurs éventuels de véhicules automobiles à un établissement de crédit, dès lors qu'il n'a à rendre aucun compte de son activité à cet établissement et qu'il peut même
transmettre lesdites demandes à tout autre établissement financier (CE, arrêt du 25 mars 1966 n° 67178, RO, p. 132) ;
- l'« agent général » en France d'une société étrangère qui recherche la clientèle
directement ou par l'intermédiaire d'agents installés en France, prépare les marchés passés par ladite société en vue de l'exportation de produits en France, organise à ses frais et risques le
transport maritime et la livraison des marchandises, établit les factures et perçoit le prix, dont il conserve une partie correspondant aux frais de transport et à sa commission. L'intéressé qui, en
outre, utilise pour ces diverses opérations les bureaux et les employés d'une entreprise personnelle distincte ne peut, en effet, être regardé comme le simple préposé salarié de la société étrangère à
laquelle il prête son entremise (CE, arrêt du 25 octobre 1968 n° 72500, RJCD, 1re partie, p. 291).
Est aussi courtier le contribuable qui pratique la vente par correspondance à domicile -en
recourant aux moyens ordinaires de publicité (lettres, annonces, prospectus)- et qui travaille chez lui pour le compte d'un tiers qui fait les expéditions et les factures.
Réalisent également des opérations de courtage, réputées commerciales au sens de
l'article L. 110-1 du code de commerce, les courtiers de banque agréés, dits également courtiers de trésorerie. En ce qui concerne
les « courtiers de banque », non agréés par l'association professionnelle des banques, leur situation dépend essentiellement des conditions dans lesquelles les intéressés exercent leur profession et
du cadre juridique dans lequel elle s'insère. En principe, les revenus correspondant à l'activité exercée par les courtiers de banque non agréés, liés à un ou plusieurs établissements financiers par
un contrat écrit ou verbal qui leur confère la qualité, soit de mandataire libre, soit d'agent commercial, doivent être soumis à l'impôt dans la catégorie des bénéfices non commerciaux.
Enfin, réalisent des opérations de courtage les courtiers en produits agricoles qui
mettent en relation les producteurs agricoles et les acheteurs éventuels. Tel est le cas d'un contribuable qui s'entremet entre des viticulteurs et des négociants en vins d'une région vinicole,
recherchant pour les uns et les autres la contrepartie de leurs offres, sans être lié par un contrat d'une durée quelconque avec aucun d'entre eux, et dont la rémunération consiste en une commission
variable, fixée à l'occasion de chaque affaire, proportionnellement au montant de l'opération (CE, arrêt du 24 juillet 1937 n° 54705, RO, p. 485).
470
Sur le cas particulier des courtiers en publicité, il convient de se reporter au
XXV § 640 du BOI-BIC-CHAMP-60-50.
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-CHAMP-60-10
|
https://bofip.impots.gouv.fr/bofip/4765-PGP.html/identifiant=BOI-BIC-CHAMP-60-10-20140428
|
2014-04-28 00:00:00
|
13b27b530078c11c93feab3defb4bf1cbb1cfef3a62e57119b169aa6a38d6569
|
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] |
1
Sous réserve de l'exclusion visée à
l'article 302 septies A ter B du
code général des impôts
(CGI), le régime
simplifié d'imposition s'applique :
- sur option, aux entreprises normalement placées sous le régime des
micro-entreprises défini à l'article 50-0 du CGI ;
- aux autres entreprises dont le chiffre d'affaires n'excède pas les limites
prévues au I de l'article 302 septies A du CGI, ainsi qu'aux sociétés civiles de moyens.
10
Comme les entreprises relevant du régime du réel normal d'imposition, les entreprises soumises
au régime du réel simplifié doivent déclarer chaque année, au service des impôts des entreprises du lieu de l'exploitation, les résultats de leur dernier exercice.
Les déclarations sont établies sur des imprimés identiques à ceux du bénéfice du réel normal
mais les tableaux fiscaux et comptables à joindre à la déclaration sont allégés. Elles sont aussi souscrites à la même date.
Par ailleurs, certains exploitants individuels et sociétés civiles de moyens, sous certaines
conditions, peuvent bénéficier d'une dispense fiscale de bilan (CGI art.
302 septies A bis, VI).
20
Sauf exceptions, toutes les entreprises soumises à l'impôt sur le revenu, selon le régime
simplifié d'imposition, doivent tenir une comptabilité d'engagement.
Toutefois,
l'article 302 septies A ter A du CGI institue une comptabilité super-simplifiée sur option exercée au titre de
chaque exercice.
Dans ce cadre, les entreprises peuvent :
- tenir une comptabilité de trésorerie en cours d'année et ne constater leurs créances et
leurs dettes qu'à la clôture de l'exercice ;
- évaluer selon une méthode simplifiée les stocks et production en cours ;
- évaluer certaines dépenses de manière forfaitaire notamment en ce qui concerne les frais de
carburant.
De plus, la justification des frais généraux accessoires payés en espèces n'est pas exigée
dans la limite de 1 pour mille du chiffre d'affaires réalisé et d'un minimum de 150 €.
30
Le présent chapitre est consacré à l'étude :
- des obligations fiscales (section 1, cf.
BOI-BIC-DECLA-30-20-10) ;
- des obligations comptables (section 2, cf.
BOI-BIC-DECLA-30-20-20).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-30-20
|
https://bofip.impots.gouv.fr/bofip/4768-PGP.html/identifiant=BOI-BIC-DECLA-30-20-20120912
|
2012-09-12 00:00:00
|
95472937e0c84e89e6d60b52a34f58e4bcdb6789048c3224cd66b850f51674ad
|
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] |
1
Diverses dispositions astreignent les entreprises à tenir une comptabilité.
Si les entreprises pouvaient définir librement leurs comptes et les méthodes
d'évaluation des valeurs qu'elles enregistrent, elles présenteraient des agrégats (achats, ventes, etc.) ou des résultats (bénéfice d'exploitation, bénéfice net, etc.) hétérogènes. Une normalisation
des comptabilités est donc indispensable, notamment pour réaliser l'égalité devant l'impôt. Cette normalisation est assurée, en particulier, dans le cadre du Plan comptable général. Mais les règles
énoncées par ce dernier ne sont pas toujours les mêmes que celles qui sont édictées par la réglementation fiscale.
D'autre part, aux termes de
l'article 54 du code
général des impôts
(CGI), les contribuables placés sous le régime de
l'imposition d'après le bénéfice réel doivent être en mesure de présenter à l'administration – et dès lors doivent tenir et conserver – tous documents comptables, inventaires, copies de lettres,
pièces de recettes et de dépenses de nature à justifier l'exactitude des résultats indiqués dans la déclaration. La principale qualité que doit revêtir une comptabilité est donc son caractère probant.
10
Les développements relatifs aux obligations comptables des entreprises sont divisés en 5
sous-sections traitant successivement de :
- la tenue de la comptabilité (sous-section 1, cf.
BOI-BIC-DECLA-30-10-20-10) ;
- la normalisation des comptabilités (sous-section 2, cf.
BOI-BIC-DECLA-30-10-20-20) ;
- la conservation et représentation des livres, documents et pièces comptables dans le cadre
d'une comptabilité manuelle (sous-section 3, cf. BOI-BIC-DECLA-30-10-20-30) ;
- la conservation et représentation des livres, documents et pièces comptables dans le cadre
d'une comptabilité informatisée (sous-section 4, cf. BOI-BIC-DECLA-30-10-20-40) ;
- la valeur probante des comptabilités (sous-section 5, cf.
BOI-BIC-DECLA-30-10-20-50).
|
Bulletin officiel des finances publiques - impôts
|
BOI-BIC-DECLA-30-10-20
|
https://bofip.impots.gouv.fr/bofip/4770-PGP.html/identifiant=BOI-BIC-DECLA-30-10-20-20120912
|
2012-09-12 00:00:00
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783c4e73e4ac53afe3205a1cda831b3946d2fca70bf39daa5dea25fb537f1718
|
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] |
1
Les développements qui suivent n'ont donc qu'un caractère indicatif. Ils doivent
toujours être complétés par l'examen des dispositions conventionnelles à appliquer. aux différentes catégories de revenus prévues dans chaque convention fiscale conclue par la France.
(cf. BOI-INT-CVB) .
I. Pensions privées
10
Les pensions privées et autres rémunérations similaires payées, au titre d'un emploi antérieur,
sont exclusivement imposables dans l'Etat de résidence du bénéficiaire.
20
Conformément aux dispositions de l'article
182 A du code général des impôts, les sommes versées à titre de pensions à des personnes qui ne sont pas fiscalement
domiciliées en France supportent une retenue à la source lorsque ces pensions sont versées par un débiteur établi en France.
La retenue à la source ne s'applique toutefois que dans la mesure où il n'existe pas de
convention fiscale entre la France et l'Etat ou le territoire de résidence du bénéficiaire des pensions, ou lorsque la convention fiscale conclue entre la France et cet Etat ou territoire ne retire
pas à la France le droit d'imposer ces sommes.
Il s'ensuit que les pensions servies à un résident d'un État contractant au titre d'un emploi
antérieur exercé en France, au titre du régime de base de la sécurité sociale et des régimes complémentaires obligatoires, ainsi que de manière générale au titre de l'ensemble des régimes de retraite
français autres que ceux de la fonction publique française ne peuvent être soumises à la retenue à la source prévue par l'article
182 A du code général des impôts.
30
Afin de déterminer si la convention fiscale permet à la France d'imposer, il convient de se
référer au texte de la convention applicable . A titre d'information, le tableau des pensions reproduit en annexe 1 de la notice
2041
E établit la liste des conventions conclues par la France et l'imposition des différents types de pensions en fonction des pays. Cette notice ou déclaration est accessible en ligne sur le site
www.impôts.gouv.fr
à la rubrique "recherche de formulaire".
II. Pensions servies par les organismes de Sécurité sociale.
40
Certaines conventions fiscales comportent des dispositions spécifiques qui prévoient
l'imposition de ces pensions dans l'État de la source. Les conventions concernées visent :
- les pensions et autres sommes versées en application de la législation sur la sécurité
sociale;
- les sommes versées au titre des assurances sociales légales ;
- les pensions et autres versements effectués par un État contractant ou l'une de ses
collectivités locales conformément à un régime de sécurité sociale ;
- les pensions et autres versements effectués en application d'un régime qui fait partie du
système de sécurité sociale d'un État contractant ou de l'une de ses collectivités locales ;
- les pensions de sécurité sociale versées par un organisme de sécurité sociale ;
- les prestations servies dans le cadre d'un régime obligatoire de sécurité sociale.
50
L'attention est appelée sur le fait que ces conventions permettent à la France d'imposer les
pensions qui relèvent notamment :
- d'un régime de sécurité sociale dont le caractère obligatoire résulte de la loi (régime
général de sécurité sociale, régime des assurances sociales agricoles, différents régimes spéciaux) ;
- d'un régime de retraite complémentaire obligatoire prévu par la législation sur la sécurité
sociale et notamment les régimes des cadres placés sous le contrôle de l'association générale des institutions de retraite des cadres (AGIRC),les régimes des salariés non cadres regroupés au sein de
l'association des régimes de retraite complémentaires (ARRCO) et le régime des professions non salariées ;
- de l'assurance volontaire vieillesse et invalidité instituée par la
loi n° 65-555 du 10 juillet 1965 accordant aux Français
exerçant ou ayant exercé à l'étranger une activité professionnelle salariée ou non salariée, la faculté d'accession au régime de l'assurance volontaire vieillesse et codifiée sous les articles
L742-1 et suivants du code de la sécurité sociale ;
- des régimes de retraites supplémentaires conclus dans le cadre de l'entreprise ou de la
branche professionnelle, auxquels le salarié est tenu d'adhérer.
A toutes fins utiles, compte tenu de la diversité des situations et de l'évolution législative
constante sur le sujet il peut être utile de consulter le site www.retraites.gouv.fr et le site www.info-retraite.fr
pour connaître le régime de sécurité sociale et de retraite complémentaire dont le caractère obligatoire résulte de la loi. Pour toutes difficultés, il conviendra de saisir le Bureau E1 de la
Direction de la Législation Fiscale de la Direction Générale des Finances Publiques, Télédoc 503, 139, rue de Bercy, 75 572 Paris cedex 12.
60
Les conventions fiscales qui ne prévoient pas de dispositions propres à ces pensions
réservent, en principe, le droit d'imposer à l'État de la résidence du bénéficiaire.
III. Pensions versées en contrepartie de fonctions publiques
70
Il s'agit de pensions servies en contrepartie de droits acquis dans le cadre de fonctions
publiques, telles qu'elles sont définies au BOI-INT-DG-40-70.
Ce sont celles versées par l'Etat ou l'une de ses subdivisions politiques ou collectivités
locales au titre de services rendus à cet Etat, collectivité publique ou collectivité locale. Il s'agit également des pensions non versées directement par ces entités publiques mais prélevés sur des
fonds constitués par ces entités publiques.
Ces pensions ne doivent pas être versées au titre de services rendus dans le cadre d'une
activité d'entreprise exercée par l'Etat, l'une de ses subdivisions politiques ou collectivités locales. Si les pensions sont versées dans le cadre de services rendus dans une telle activité, le
régime fiscal qui leur est applicable doit alors être défini au regard de stipulations de l'article relatif aux pensions privées.
80
Ces pensions sont généralement imposables par l'État d'où elles proviennent. Le principe est
donc identique à celui qui est prévu pour les rémunérations de services publics.
Toutefois des exceptions à ce principe, existent.
a. Les conventions qui posent le principe indiqué ci-dessus prévoient généralement une
dérogation pour les pensions publiques provenant d'un État et servies à des personnes qui sont à la fois des nationaux et des résidents de l'autre État concerné. Ces pensions sont alors imposables non
pas dans l'État de la source, mais dans celui de la résidence du bénéficiaire.
Certaines conventions prévoient, toutefois, l'imposition des pensions dans l'État de la source
dans le cas des binationaux.
b. Les conventions qui ne comportent pas d'article relatif aux fonctions publiques réservent
l'imposition des pensions de toute nature à l'État où le bénéficiaire a sa résidence fiscale.
90
Afin de déterminer si la convention fiscale permet à la France d'imposer, il convient de se
référer au texte de la convention applicable .. A titre d'information, le tableau des pensions reproduit en annexe 1 de la notice
2041
E établit la liste des conventions conclues par la France et l'imposition des différents types de pensions en fonction des pays
(www.impôts.gouv.fr).
Cette notice ou déclaration est accessible en ligne sur le site
www.impôts.gouv.fr
à la rubrique "recherche de formulaire".
IV. Déduction des cotisations de retraite
100
Certaines conventions fiscales conclues par la France contiennent des dispositions
particulières relatives aux cotisations versées à un régime de retraite étranger payées par ou pour une personne qui est un résident d'un État. ou qui y séjourne temporairement pour y exercer un
emploi, à un régime de retraite établi et reconnu à des fins d'imposition dans l'autre Etat contractant sont déductibles dans le premier Etat, c'est-à-dire dans l'Etat d'exercice de l'activité, de la
même façon et sous réserve des mêmes conditions et restrictions, que les cotisations à un régime de retraite reconnu à des fins d'imposition dans cet Etat.
110
Ces dispositions particulières sont applicables à condition que les autorités fiscales
compétentes de l'Etat d'exercice de l'activité acceptent de considérer le régime de retraite auquel il est contribué comme correspondant de façon générale à un régime de retraite reconnu aux fins
d'imposition dans cet Etat, étant précisé qu'un régime de retraite est reconnu aux fins d'imposition dans un Etat si les cotisations à ce régime ouvrent droit à un allégement fiscal dans cet Etat.
En d'autres termes, une personne physique, résidente d'un Etat contractant, q qui s'expatrie
temporairement ou non, dans l'autre Etat pour y exercer une activité salariée, de bénéficier, sous certaines conditions, de la déductibilité dans cet autre Etat des cotisations à un régime de retraite
établi dans le premier Etat dans la mesure où, d'une part, des cotisations de ce type font l'objet d'un traitement fiscal similaire dans l'autre Etat et, d'autre part, où les autorités fiscales de cet
autre Etat reconnaissent de manière expresse cette similitude.
120
Du côté français, la reconnaissance d'une institution ou fonds de retraite de l'autre Etat
contractant, recevant des cotisations auxquelles s'applique un allégement fiscal, doit faire l'objet, en l'absence de disposition expresse visant l'institution ou le fonds dans la convention fiscale
applicable, d'une demande auprès de la Direction de la Législation Fiscale de la Direction Générale des finances publiques, Sous-Direction E, Bureau E1, Télédoc 503, 139, rue de Bercy, 75572 Paris
Cedex 12. L'accord formulé demeure valable sans limitation de durée dès lors qu'aucun changement n'intervient dans les éléments de fait et de droit communiqués à l'administration fiscale.
130
Les cotisations supportées par une personne physique, qu'elle soit ou non résidente de France,
exerçant une activité salariée en France, à une institution ou un fonds de retraite établi dans l'autre État contractant et considérées par l'autorité compétente française comme similaires aux fins
d'imposition à une institution de retraite française, sont traitées de la même manière que les cotisations de retraite payées à une institution de retraite française, eu égard aux règles prévues par
la législation fiscale française.
Lorsque les cotisations sont payées par une entreprise, exploitée ou non par un résident de
France, à une institution ou un fonds de retraite de l'autre Etat contractant considérés comme similaires par l’autorité compétente française, pour le compte d’un membre de son personnel, les règles
de déductibilité de ces sommes du bénéfice industriel ou commercial imposable en France de l’entreprise sont celles de droit commun prévues pour les cotisations payées à une institution de retraite
française. De même, le traitement fiscal de ces sommes au regard de l’impôt sur le revenu dû par la personne physique bénéficiaire de la prise en charge des cotisations par l’entreprise suit les
règles habituelles applicables à ce type d’avantage, en fonction de la nature de l’institution ou fonds de retraite de l'autre Etat contractant.
Réciproquement, les règles et procédures exposées précédemment sont transposables dans le cas
inverse c’est-à-dire dans celui d’une personne physique, résidente de l'autre Etat contractant ou non, exerçant une activité salariée dans cet Etat, qui prélève, soit personnellement, soit par
l’intermédiaire de son employeur, des sommes sur ses salaires, imposables sur place et payés par un établissement stable ou une entreprise situés dans l'autre Etat contractant, aux fins de leur
versement à des institutions de retraite française.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-DG-20-20-50
|
https://bofip.impots.gouv.fr/bofip/4803-PGP.html/identifiant=BOI-INT-DG-20-20-50-20120912
|
2012-09-12 00:00:00
|
28bb093e2b86a174f6ad89ab8c37cb5555c93871fd8ba0e051246c5dfd8714cc
|
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] |
(Version PDF du modèle pour une meilleure impression)
Mécanisme d'actionnariat salarié concerné
Date de décision d'assemblée générale extraordinaire
Date(s) de réalisation de la ou les augmentations de capital correspondantes
Valeur de actions à la date de réalisation de l'augmentation de capital
Prix de souscription des actions par les salariés
Montant de la déduction pratiquée
Valeur unitaire
Nombre d'actions émises éligibles
Valeur globale
Prix de souscription unitaire
Nombre d'actions concernées
Prix de souscription global
Attributions d'actions gratuites
Options de souscription d'actions
(1)
.
.
.
.
.
Augmentation de capital réservée aux adhérents d'un plan d'épargne d'entreprise
Total
(2)
A
(2)
B
(3)
(1) Si le nombre de ligne ne suffit pas, la société établira un tableau comportant
le nombre de lignes nécessaires suivant le même modèle.
(2) Ces deux nombres doivent concorder.
(3) Différences entre case A et B.
|
Bulletin officiel des finances publiques - impôts
|
BOI-FORM-000054
|
https://bofip.impots.gouv.fr/bofip/4779-PGP.html/identifiant=BOI-FORM-000054-20141013
|
2014-10-13 00:00:00
|
acbe3d47c7a4f7d8e1d0109c6fa1b5c7cd24095e5de8a2e86caa84d31dd34b0e
|
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] |
1
La taxe foncière sur les propriétés bâties est établie et perçue par voie de rôle
(CGI, art. 1658) (BOI-REC-PART-10-10).
10
L'impôt peut être acquitté par paiement mensuel, par virement ou prélèvement automatique ou
encore par voie de télépaiement.
S'agissant des paiements traditionnels, il convient de se reporter au
BOI-REC-PART-10-20-10.
S'agissant des paiements dématérialisés, il convient de se reporter au
BOI-REC-PART-10-20-20.
S'agissant du paiement des taxes foncières sur les propriétés bâties et non bâties dues par les
professionnels, il convient de se reporter au BOI-REC-PRO-20-20 au II § 10 et suivants.
(20 à 170)
|
Bulletin officiel des finances publiques - impôts
|
BOI-IF-TFB-50-30
|
https://bofip.impots.gouv.fr/bofip/4828-PGP.html/identifiant=BOI-IF-TFB-50-30-20190109
|
2019-01-09 00:00:00
|
4ef361a280be56014ced0cc36f6a3acf71bbddbbe942fec86b145fd052463ad5
|
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] |
1
Une convention en vue d'éviter les doubles impositions en matière d'impôts sur le revenu, sur
les gains en capital et sur la fortune a été signée le 15 décembre 1993 à Paris entre le Gouvernement de la République française et le Gouvernement de la République du Zimbabwe. Elle est assortie d'un
protocole formant partie intégrante de la convention.
La
loi n° 95-1224 du 16
novembre 1995 (J.O n° 268 du 18 novembre 1995, p. 16896) a autorisé l'approbation de cette convention.
Le
décret n° 97-233 du 10 mars 1997
(J.O n° 64 du 16 mars 1997 p. 4167).
Cette convention est entrée en vigueur le 5 décembre 1996.
10
L'article 29 de la convention prévoit que les stipulations qu'elle comporte s'appliquent en
France :
- en ce qui concerne les impôts perçus par voie de retenue à la source, aux sommes imposables à
compter du 5 décembre 1996 ;
- en ce qui concerne les autres impôts sur le revenu, aux revenus afférents à toute année civile
ou exercice comptable commençant le 1er janvier 1996 ou après cette date ;
- en ce qui concerne l'imposition de la fortune, à la fortune imposable au 1er
janvier 1997 ou après cette date.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-ZWE
|
https://bofip.impots.gouv.fr/bofip/494-PGP.html/identifiant=BOI-INT-CVB-ZWE-20120912
|
2012-09-12 00:00:00
|
e57e47a2be207d1cd76d8204722063b84b03372b8677e52c321f85dc41b28531
|
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] |
I. Principe
1
Conformément aux dispositions de
l'article 223 B du code général des impôts (CGI), les résultats de chacune des sociétés du groupe pris en compte pour la
détermination du résultat d'ensemble sont déterminés dans les conditions de droit commun.
10
En application de
l'article 223 D du CGI, les sociétés du groupe sont tenues de déterminer leur plus-value ou moins-value nette à long terme de
chaque exercice selon les règles normalement prévues pour les plus-values professionnelles à l'article 39 duodecies du
CGI, à l'article 39 duodecies A du CGI, à
l'article 39 terdecies du CGI, à
l'article 39 quaterdecies du CGI et à
l'article 39 quindecies du CGI.
En application du deuxième alinéa de l'article 223 D du CGI, elles peuvent notamment utiliser le
montant de leur plus-value à long terme pour compenser le déficit de l'exercice. Le déficit ainsi annulé ne peut pas être retenu par la société mère pour le calcul du résultat d'ensemble.
20
En ce qui concerne l'application de
l'article 209 B du CGI, les bénéfices ou revenus positifs de l'entreprise ou de l'entité établie dans un pays à régime fiscal
privilégié sont compris dans le résultat de la personne morale, société membre d'un groupe fiscal au sens de l'article 223 A du
CGI, qu'il s'agisse de la société mère ou d'une des filiales du groupe fiscal. Ce résultat est donc pris en compte pour la détermination du résultat d'ensemble du groupe, conformément aux
dispositions de l'article 223 B du CGI.
30
Exemple :
- M est une société mère d'un groupe fiscal au sens de l'article 223 A du CGI ;
- F, détenue à 100 % par M, est membre du groupe dont M est la société mère ;
- FP est une société étrangère détenue à 60 % par F.
FP a réalisé un bénéfice comptable de 50, F un bénéfice comptable de 100, M un bénéfice de 200.
En l'absence de toute autre correction extra-comptable, le résultat fiscal de F s'élève à 100 +
(50 x 60 %) = 130.
Au titre de la même année, le résultat d'ensemble du groupe s'élève à : 200 + 130 = 330.
Si M avait réalisé un déficit propre de 100, le résultat d'ensemble s'élèverait à : <100> +
130 = 30.
40
Remarque : La société mère est substituée aux sociétés du groupe pour
l'imputation, sur le montant de l'impôt sur les sociétés dont elle est redevable, de l'impôt acquitté localement par l'entreprise ou de l'entité établie dans un pays à régime fiscal privilégié, dans
les conditions prévues au I § 30 à 80 du BOI-IS-BASE-60-10-30-30 sur l'impôt sur les sociétés dû au titre du résultat d'ensemble.
II. Règles particulières relatives aux déficits
A. Modalités d'imputation des déficits antérieurs d'une société du groupe sur ses bénéfices propres
50
Aux termes du a du 1 de
l'article 223 I du CGI, les déficits subis par une société au titre d'exercices antérieurs à son entrée dans le groupe ne
sont imputables que sur son propre bénéfice, et dans les limites et conditions prévues au troisième alinéa du I de l'article 209 du
CGI.
Cette imputation est en outre limitée par les dispositions du 4 de l'article 223 I du CGI.
Elle s'effectue dans les conditions suivantes.
1. Règles d'imputation spécifiques au régime fiscal du groupe des sociétés
60
En application du 4 de
l'article 223 I du CGI, pour l'imputation des déficits et moins-values nettes à long terme subis par une société du groupe au
titre d'exercices antérieurs à son entrée dans le groupe, le bénéfice ou la plus-value nette à long terme de cette société est diminué, le cas échéant, du montant des profits ou des plus-values à long
terme qui résultent des abandons de créances ou des subventions directes ou indirectes consentis par une autre société du groupe du résultat de laquelle ils sont déductibles, des cessions visées à
l'article 223 F du CGI, ainsi que d'une réévaluation libre des éléments d'actif de cette société.
Le 4 de l'article 223 I du CGI précise également que le bénéfice ou la plus-value nette de la
société sur lesquels s'impute le déficit ou la moins-value nette à long terme antérieur à l'entrée dans le groupe de cette société est diminué du montant des plus-values de cession d'immobilisations
non amortissables qui ont fait l'objet d'un apport ayant bénéficié des dispositions de l'article 210 A du CGI ainsi que des
plus-values d'apport d'immobilisations amortissables réintégrées en application du d du 3 de l'article 210 A du CGI.
a. Éléments exclus du bénéfice d'imputation autres que les plus-values provenant d'apports antérieurs
70
Les dispositions du 4 de
l'article 223 I du CGI limitent les possibilités d'imputation des déficits subis par les sociétés du groupe avant leur entrée
dans le groupe lorsque leurs bénéfices postérieurs à cette entrée comprennent certains profits ou plus-values.
Il s'agit des profits qui résultent des abandons de créances consentis par d'autres sociétés
du groupe du résultat desquelles ils sont déductibles, des plus-values de cessions d'immobilisations entre sociétés du groupe (plus-values à court terme), des profits correspondant à la cession entre
sociétés du groupe de titres exclus du régime des plus-values et des résultats de transferts de titres en cas de cession entre sociétés du groupe.
80
De même, les sociétés du groupe ne peuvent pas imputer leurs déficits antérieurs à leur entrée
dans le groupe à hauteur du profit résultant de la réévaluation de leurs immobilisations effectuée pendant la période d'intégration de leurs résultats.
90
Ces dispositions constituent des exceptions à la règle selon laquelle les sociétés membres du
groupe doivent déterminer leurs résultats selon le droit commun.
Les filiales du groupe doivent donc avoir connaissance du périmètre d'intégration retenu par
la société mère au titre de chaque exercice. En effet, la limitation d'imputation prévue par ces dispositions doit être effectuée par chaque société au niveau de son résultat propre et ne fait pas
l'objet d'une rectification du résultat d'ensemble.
100
En conséquence, les sociétés du groupe doivent calculer le montant des déficits antérieurs à
imputer sur leur bénéfice.
Ce montant est égal à ce bénéfice diminué :
- des profits correspondant aux abandons de créances ou subventions directes ou indirectes
reçus d'autres sociétés du groupe lorsqu'ils sont déductibles pour déterminer le résultat propre de ces autres sociétés ;
- des plus-values à court terme réalisées lors de la cession d'immobilisations à d'autres
sociétés du groupe ; à cet égard il n'est pas opéré de compensation avec les moins-values ;
- de la plus-value de réévaluation libre des éléments d'actif ;
- des profits correspondant à la cession entre sociétés du groupe de titres exclus du régime
des plus-values par l'article 219 du CGI ;
- des profits correspondant au résultat de transfert d'un compte de titres de participation à
un compte de titres de placement, ou inversement, neutralisé en application de l'article 223 F du CGI, en cas de cession
entre sociétés du groupe.
Pour la détermination du résultat imposable de la société, le déficit ainsi déterminé est
déduit du montant de son bénéfice non diminué des profits ou plus-values mentionnés ci-dessus.
Remarque : Concernant le retraitement du résultat d'ensemble ou de la plus ou
moins-value nette à long terme d'ensemble en application du b du 1 et du 3 de l'article 223 I du CGI, lorsqu'une société a procédé à une réévaluation libre de ses immobilisations avant son entrée dans
le groupe, il convient de se reporter au II § 30 et suivants du BOI-IS-GPE-20-20-90.
Le montant des déficits qui n'ont pas pu être imputés en application de ce calcul demeure
reportable sur les résultats ultérieurs de la société, sans limitation de durée dans les conditions et limites définies au troisième alinéa du I de
l'article 209 du CGI.
110
Exemple : Dans la mesure où les déficits imputables de l'exemple suivant sont
inférieurs à la limite prévue au troisième alinéa du I de l'article 209 du CGI, il ne sera pas fait application de cette limite (II-A-2 § 140 à 170).
Une société A membre d'un groupe à compter de l'exercice N dispose de déficits antérieurs
reportables d'un montant de 1 000 000. Les résultats de la société A au titre des exercices N et N+1 sont les suivants :
Exercices
N
N+1
Résultats avant imputation de déficits
450 000
350 000
- dont abandons de créances et subventions reçus d'autres sociétés du groupe
du résultat desquelles ils sont déductibles
250 000
100 000
Résultats de la société A au titre des exercices N et N+1
Le montant des bénéfices d'imputation plafonné s'établit ainsi :
Exercices
N
N+1
Montant maximum de déficit imputable
200 000 (450 000 - 250 000)
250 000 (350 000 - 100 000)
Montant des bénéfices d'imputation plafonné
Les résultats imposables de la société A et qu'elle transmet au groupe avant retraitements, sont
donc égaux à :
Exercices
N
N+1
Résultats imposables
250 000 (450 000 - 200 000)
100 000 (350 000 - 250 000)
Résultats imposables de la société A
Le déficit de A restant à reporter sur ses résultats propres s'établit ainsi à :
Exercices
N
N+1
Déficits restant à reporter à la clôture de l'exercice
800 000 (1 000 000 - 200 000)
550 000 (800 000 - 250 000)
Déficit de A restant à reporter sur ses résultats propres
Pour la détermination du résultat d'ensemble, la société mère procèdera aux retraitements
suivants du résultat de A (BOI-IS-GPE-20-20) :
Exercices
N
N+1
Résultat apporté au groupe par A
250 000
100 000
Retraitements
- 250 000
-100 000
Résultat retenu
0
0
retraitements du résultat de A par la société mère
b. Plus-values provenant d'apports antérieurs placés sous le régime spécial des fusions
1° Plus-values de cession de biens non amortissables ayant fait l'objet d'un apport placé sous le régime de l'article 210
A du CGI
120
En application du c du 3 de
l'article 210 A du CGI, les plus-values afférentes à la cession de biens non amortissables reçus par apport ayant bénéficié
du régime prévu par ce texte sont égales à la différence entre le prix de cession et la valeur d'origine des biens chez la société apporteuse.
Ces plus-values sont exclues du bénéfice d'imputation. Toutefois, il est admis de n'exclure
que la seule partie de la plus-value de cession égale à la différence entre la valeur d'apport et la valeur d'origine chez la société apporteuse, si le bien est cédé à une société non membre du
groupe.
2° Plus-values réintégrées en application du d du 3 de l'article 210 A du CGI
130
Il s'agit des plus-values qui résultent de l'apport de biens amortissables ayant bénéficié du
régime de faveur que la société absorbante ou bénéficiaire de l'apport doit réintégrer dans ses bénéfices imposables.
En application du 4 de
l'article 223 I du CGI, ces plus-values doivent être déduites du bénéfice d'imputation des déficits reportables d'exercices
antérieurs à l'entrée de la société dans le groupe.
2. Règles résultant du régime fiscal de droit commun
a. Rappel des règles prévues par le régime fiscal de droit commun
140
S’agissant du report en avant des déficits et en vertu des dispositions énoncées au troisième
alinéa du I de l'article 209 du CGI, l’imputation de déficits antérieurs sur le bénéfice constaté au titre d’un exercice n’est
possible qu’à hauteur d’un plafond égal à 1 000 000 € majoré d’un montant de 50 % du bénéfice imposable de l’exercice excédant cette première limite. La fraction de déficit non admise en déduction du
bénéfice du fait de l’application de ces dispositions demeure imputable dans les mêmes conditions sur les exercices suivants, sans limitation dans le temps.
145
Pour les exercices clos à compter du 31 décembre 2012, le quatrième alinéa du I de l'article
209 du CGI prévoit une exception à cette règle d'imputation des déficits antérieurs au profit des sociétés en difficulté.
En effet, pour la détermination du plafond d'imputation des déficits reportables d'une
société en difficulté ayant bénéficié d'abandons de créances, la limite de 1 000 000 € est majorée du montant des abandons de créances qui lui ont été consentis dans le cadre d'un accord constaté ou
homologué dans les conditions prévues à l'article L. 611-8 du code de commerce (C. com.), ou dans le cadre d'une procédure de
sauvegarde, de redressement judiciaire ou de liquidation judiciaire ouverte à son nom.
Pour plus de précisions sur ce point et notamment sur la notion de société en difficulté, il
convient de se reporter au BOI-IS-DEF-10-30.
b. Interaction avec le régime fiscal des groupes de sociétés
150
Pour l’imputation des déficits, les règles de plafonnement rappelées au II-A-2-a § 140
à 145 doivent être appliquées.
Ainsi, lorsque les sociétés membres d’un groupe fiscal intégré ont été déficitaires avant leur
entrée dans le groupe, la limite d’imputation de 1 000 000 € majoré de 50 % du bénéfice imposable s’apprécie au niveau de chacune d’elles pour l’imputation de ces déficits sur leur résultat propre.
160
Il résulte des modalités d’imputation des déficits que les sociétés intégrées fiscalement
ayant subi des déficits avant leur entrée dans un groupe fiscal pourront contribuer à la formation d’un résultat d’ensemble bénéficiaire alors même qu’elles disposent d’un stock de déficits supérieur
au montant du bénéfice d’imputation rectifié des opérations intra-groupe.
170
Exemple : Une société A, membre d’un groupe fiscal B à compter du
1er janvier N, dispose d’un stock de déficits reportables antérieurs à son entrée dans le groupe d’un montant de 2 400 000 €.
Le résultat de la société A au titre de l’exercice clos en N est de 1 800 000 €, dont 200 000 €
d’abandons de créances reçus de la société mère B déductibles pour le calcul du résultat propre de cette dernière.
En application des dispositions du 4 de
l’article 223 I du CGI, le bénéfice de l’exercice clos en N sur lequel peuvent s’imputer les déficits antérieurs à l'entrée
de la société A dans le groupe est égal à 1 600 000 € (soit 1 800 000 € - 200 000 €). Le montant des déficits antérieurs à son entrée dans le groupe imputables sur ce bénéfice s’établit donc à 1 300
000 € (soit 1 000 000 + [(1 600 000 - 1 000 000) x 50 %]. Le solde de déficits antérieurs à l'entrée dans le groupe, égal à 1 100 000 € (2 400 000 € - 1 300 000 €), est reportable sur les exercices
suivants et imputable dans les mêmes conditions sur le bénéfice propre de la société A).
Par suite, le résultat fiscal de la société A concourant à la détermination du résultat
d’ensemble imposable au niveau de la société mère B est égal à 500 000 € (soit 1 800 000 € - 1 300 000 €).
Si la société mère B dispose d’un stock de déficits ordinaires de 15 000 000 € et qu'au titre
de l'exercice clos en N le résultat fiscal d’ensemble du groupe est de 10 000 000 € avant prise en compte du résultat de la filiale A, le résultat fiscal d’ensemble imposable du groupe B est déterminé
comme suit :
- résultat fiscal du groupe avant prise en compte du résultat de la société A : 10 000 000 € ;
- résultat fiscal de la société A : 500 000 € ;
- résultat fiscal d’ensemble du groupe avant imputation des déficits d’ensemble antérieurs : 10
500 000 € (soit 10 000 000 € + 500 000 €) ;
- déficit d’ensemble imputable : 5 750 000 € (soit 1 000 000 € + [(10 500 000 € - 1 000 000 €)
x 50 %]) ;
- résultat fiscal d’ensemble imposable : 4 750 000 € (soit 10 500 000 - 5 750 000).
3. Sort des déficits antérieurs en cas de fusion ou opération assimilée
180
En ce qui concerne les reports déficitaires des sociétés du groupe affectées par des
opérations de restructuration, les déficits subis avant l'entrée dans le groupe sont reportables dans les conditions fixées à
l'article 209 du CGI et à l'article 223 I du CGI.
4. Sort des déficits en cas de changement d'objet social ou d'activité réelle d'une société du groupe
185
Le changement d'objet social ou de l'activité réelle d'une société membre du groupe entraîne
seulement, le cas échéant, la perte des déficits subis avant l'entrée dans le groupe par la société qui change d'activité.
Il est précisé que les résultats déficitaires subis par la société depuis la date
d'ouverture de l'exercice au cours duquel intervient le changement de l'activité réelle ou d'objet social jusqu'à la date de ce changement sont reportables sur les bénéfices dégagés ultérieurement par
la société. La société mère peut donc retenir, sans modification, pour la détermination du résultat d'ensemble de l'exercice au cours duquel intervient le changement d'activité, le résultat dégagé par
la société au titre de cet exercice.
B. Non-report des déficits par les sociétés du groupe
190
Les déficits subis par une société depuis son entrée dans le groupe qui ont été retenus pour
la détermination du résultat d'ensemble ne peuvent plus être imputés sur ses propres résultats (CGI, art. 223 E, al. 1).
Cette interdiction concerne à la fois le report en avant des déficits prévu au troisième
alinéa du I de l'article 209 du CGI et le report en arrière régi par les dispositions de
l'article 220 quinquies du CGI (CGI, art. 223
G, 2).
En application des dispositions du cinquième alinéa de
l'article 223 S du CGI, ces déficits demeurent acquis à la société mère en cas de cessation du groupe ou de sortie du groupe
de la société qui les a subis.
III. Modalités particulières d'imputation des moins-values nettes à long terme des sociétés du groupe
A. Moins-values nettes à long terme antérieures à l'entrée de la société dans le groupe
200
En application du 2 de
l'article 223 I du CGI, ces moins-values ne peuvent être imputées que sur les plus-values à long terme réalisées par la
société du groupe selon les modalités prévues à l'article 39 quindecies du CGI.
Le 4 de l'article 223 I du CGI limite toutefois ces possibilités d'imputation.
210
Il est précisé que l'imputation de moins-values nettes à long terme antérieures en l'absence
d'option pour le régime fiscal des groupes de sociétés est abordé au BOI-IS-DEF-30.
1. Cession d'immobilisations à d'autres sociétés du groupe
220
Le montant des moins-values nettes à long terme qui est susceptible d'être imputé sur les
plus-values à long terme de l'exercice est obtenu en diminuant le montant de ces plus-values du montant des plus-values à long terme afférentes aux cessions d'immobilisations à d'autres sociétés du
groupe.
Comme pour les déficits, le montant des moins-values qui n'ont pu être imputées, reste
déductible des plus-values à long terme ultérieures de chaque société, sous réserve de la limitation du délai de report prévu à
l'article 39 quindecies du CGI.
2. Plus-value de cession de biens non amortissables ayant fait l'objet d'un apport placé sous le régime de l'article 210 A
du CGI
230
En application du c du 3 de
l'article 210 A du CGI, les plus-values afférentes à la cession de biens non amortissables reçus par apport ayant bénéficié
du régime prévu par ce texte sont égales à la différence entre le prix de cession et la valeur d'origine des biens chez la société apporteuse.
Cette plus-value est exclue de la plus-value d'imputation. Toutefois, il est admis de
n'exclure que la seule partie de la plus-value de cession égale à la différence entre la valeur d'apport et la valeur d'origine chez la société apporteuse, si le bien est cédé à une société non membre
du groupe.
240
Exemple : Un terrain inscrit au bilan d'une société A, non membre du groupe,
pour 10 000 est apporté à une société B membre du groupe pour 90 000 au cours de l'année N. Ce terrain fait partie d'une branche complète d'activité dont l'apport bénéficie du régime de faveur des
fusions.
En N+3, la société B revend ce terrain pour 200 000 à une société C non membre du groupe.
La plus-value de cession est égale à 200 000 - 10 000 soit 190 000.
La plus-value de cession non retenue pour le calcul de la plus-value d'imputation est de 90 000
- 10 000 soit 80 000.
Si la société C est membre du groupe, l'ensemble de la plus-value de cession est exclue de la
plus-value d'imputation en application des dispositions du 4 de l'article 223 I du CGI.
B. Non-report des moins-values à long terme par les sociétés du groupe
250
Les moins-values nettes à long terme subies par une société du groupe et retenues pour le
calcul de la plus-value ou de la moins-value nette à long terme d'ensemble ne sont plus imputables sur les plus-values de même nature réalisées au cours des exercices ultérieurs par cette même
société.
C. Incidence de la sectorisation des moins-values nettes à long terme
260
Conformément aux règles prévues au a quinquies du I de
l'article 219 du CGI, les entreprises doivent ventiler les moins-values à long terme existantes à l'ouverture du premier des
exercices ouverts à compter du 1er janvier 2006 en plusieurs catégories relevant de taux différents.
270
Les sociétés membres d'un groupe fiscal doivent également procéder à la sectorisation et
assurer le suivi des moins-values nettes à long terme déterminées par la société comme si elle était imposée séparément (à cette fin, le tableau n° 2058-B-bis-SD « État de suivi des déficits et
affectation des moins-values à long terme comme si la société était imposée séparément » du formulaire
LIASSE GROUPE-SD (CERFA n° 15950) est disponible en ligne sur le site
www.impots.gouv.fr) et, le cas échéant, des moins-values nettes à long terme constatées au titre d'exercices antérieurs à son entrée dans le groupe (en tenant compte uniquement des provisions pour
dépréciation antérieures à l'entrée dans le groupe fiscal) restant à reporter dans les conditions prévues au 2 du I de l'article
223 I du CGI.
IV. Cas particuliers
(280 à 300)
A. Groupes faisant l'objet d'une procédure collective
310
Aux termes du premier alinéa de
l'article 223 E du CGI, les déficits et les moins-values nettes à long terme, retenus pour la détermination du résultat
d'ensemble ou de la plus-value ou de la moins-value nette à long terme d'ensemble, ne peuvent être déduits des résultats de la société qui les a subis pendant la période d'intégration et, en
application du cinquième alinéa de l'article 223 S du CGI, ces déficits et moins-values nettes à long terme demeurent acquis
à la société mère en cas de cessation du groupe ou de sortie du groupe de la société qui les a subis.
320
En application du deuxième alinéa de l'article 223 E du CGI, sous conditions, en cas de
procédure de sauvegarde ou de redressement judiciaire ou de liquidation judiciaire, les déficits subis durant leur appartenance au groupe sont ré-alloués aux filiales qui sortent du groupe. Il
convient de se reporter au BOI-IS-GPE-60.
(330)
B. Régime de la taxation au tonnage
340
En application du III bis de
l'article 209 du CGI, les déficits reportables à l'ouverture du premier exercice couvert par l'option pour le régime de
taxation au tonnage ne peuvent être imputés sur les bénéfices réalisés au titre des exercices clos au cours de la ou des périodes décennales couvertes par l'option pour ce régime. Cette disposition a
été adoptée en vue de se conformer aux orientations de la Commission européenne en matière d'aide d’État au transport maritime.
L'interdiction d'imputation des déficits reportables à la date d'ouverture du premier
exercice couvert par l'option décennale prévue par le III bis de l'article 209 du CGI s'applique notamment aux déficits subis avant l'entrée dans un groupe fiscal par les sociétés
(BOI-IS-BASE-60-40-30-30 au II § 60 à 70)
|
Bulletin officiel des finances publiques - impôts
|
BOI-IS-GPE-20-10
|
https://bofip.impots.gouv.fr/bofip/5001-PGP.html/identifiant=BOI-IS-GPE-20-10-20200415
|
2020-04-15 00:00:00
|
c66295d3b36b96f5ceeded8bd204ec31da1f2f73cbfcecc99954d6014d279ab6
|
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] |
Je soussigné (nom, prénom) agissant en qualité de (qualité) de la société (désignation, ci-après E) dont le siège social est situé
(adresse, ville, pays), autorise la société (désignation, ci-après M) dont le siège social est situé à (adresse, ville) (rayer les mentions inutiles) :
- à considérer que la société (E) [et/ou ses établissements stables situés (adresse, ville,
pays)] revêt (revêtent) la qualité de société(s) intermédiaire(s) pour l'application des dispositions codifiées de l'article 223
A du code général des impôts (CGI) à l'article 223 U du CGI au groupe d'intégration fiscale constitué par la société (M).
- à se constituer société mère d'un groupe formé en application des dispositions du deuxième
alinéa du I de l'article 223 A du CGI.
- à donner son accord pour être membre du groupe formé en application du deuxième alinéa du I de
l'article 223 A du CGI dont la société mère est la société (désignation).
Cette attestation est valable pour la durée d'application restant à courir de
l'option pour le régime de groupe prévu à l'article 223 A du CGI, formulée par la société (désignation) et expirant le .../.../...(date). Elle sera prorogée par tacite reconduction, sauf dénonciation
expresse dans les délais prescrits.
Fait à ....(ville, pays), le ....
Le (qualité)
(Signature)
(Nom, prénom)
|
Bulletin officiel des finances publiques - impôts
|
BOI-LETTRE-000068
|
https://bofip.impots.gouv.fr/bofip/4986-PGP.html/identifiant=BOI-LETTRE-000068-20200415
|
2020-04-15 00:00:00
|
7b8b8e50ce2bbc64c172fed74126e23913c40769cfbc2e99dc1fc30010f8fade
|
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] |
1
Un avion évolue selon trois axes. Ces axes sont appelés en aviation roulis (roll), tangage
(pitch), lacet (yaw). En photogrammétrie ces trois axes sont dénommés par les lettres grecs (ω,φ,k)
10
En vol, les informations suivantes sont enregistrées :
- les données GPS avec une fréquence de 1 Hz (toutes les 1 secondes) ;
- les tops caméra en temps GPS ;
- les données inertielles (accélérations instantanées et angles d’attitude) avec une fréquence
de 256 Hz dans un système local orienté suivant le nord géographique.
Au sol, le post-traitement des données suivant est réalisé :
- calcul des centres de phases de l’antenne GPS à une fréquence de 1 Hz, soit pour un avion
volant à 100 m/s (360 km/h) un point tous les 100 mètres ;
- utilisation des données de l’IMU à 256 Hz pour calculer un points tous les 40 cm par double
intégration des accélérations instantanées mesurées par la centrale à inertie (IMU) ;
- application des offsets antenne IMU + IMU caméra pour avoir la trajectographie à 256 Hz au
niveau des CP de la caméra ;
- interpolation de la position définitive du CP à l’aide du top caméra sur un segment de 40 cm
;
- correction des angles d’attitude de la centrale à inertie c’est à dire calcul de l’angle
entre le système IMU(Row, Pitch, Yaw) orienté au nord géographique et le système caméra (Omega, Phi, Kappa) orienté suivant l’axe des Y de la projection utilisée, donc en utilisant la formule de
convergence des méridiens de la projection.
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000385
|
https://bofip.impots.gouv.fr/bofip/5223-PGP.html/identifiant=BOI-ANNX-000385-20130617
|
2013-06-17 00:00:00
|
55448326a3b1d90f9fafa50aa7d819e95db2eca38dde2699971934489f98ebc2
|
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1
La
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 instaure une procédure en deux phases :
une procédure amiable entre autorités compétentes et une procédure d’arbitrage, qui sont deux voies de recours spécifiques, en vue d’éliminer les doubles impositions.
La procédure amiable prévue par la convention européenne d’arbitrage est indépendante des
procédures amiables prévues par les conventions fiscales bilatérales.
Le présent chapitre a pour objet de présenter les modalités de mise en œuvre de la procédure
amiable dans le cadre de la convention européenne d'arbitrage.
I. Champ d'application de la procédure amiable
10
La procédure amiable prévue par la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 est comparable à la procédure amiable
prévue par les conventions fiscales bilatérales. Il convient donc de se reporter également en tant que de besoin aux commentaires de
l’article
25 du modèle de convention fiscale de l’OCDE et aux commentaires développés au BOI-INT-DG-20-30-10.
Toutefois, la procédure amiable prévue par la convention européenne d’arbitrage présente
certaines caractéristiques propres.
A. Champ d’application territorial
20
Le champ d’application territorial de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 modifiée s’étend actuellement à
l'ensemble des États membres de l'Union Européenne au 1er janvier 2011.
Elle ne s’applique toutefois pas, aux termes du paragraphe 2 de l’article 16, aux territoires et
collectivités d’outre-mer français, aux Iles Féroé et au Groenland.
30
L'extension de la convention d'arbitrage aux nouveaux pays membres de l'Union européenne s'est
opérée aux travers des trois instruments légaux suivants :
- la
convention signée le 21 décembre 1995, amendant la convention du 23 juillet 1990 pour tenir compte de
l’adhésion de l’Autriche, de la Finlande et de la Suède, qui est entrée en vigueur en France le 1er février 2003, suite à sa ratification par la France et l’ensemble de ces nouveaux États ;
- la convention du 8 décembre 2004, amendant la convention du 23 juillet 1990 pour tenir
compte de l'adhésion des dix nouveaux États membres de l’Union européenne depuis le 1er mai 2004 (Slovaquie, Slovénie, République Tchèque, Malte, Chypre, Estonie, Lettonie, Lituanie,
Pologne et Hongrie) qui est entrée en vigueur en France le 1er juillet 2008 suite à la ratification par la France et par l'ensemble de ces nouveaux États
(décret n° 2008-694 du 11
juillet 2008) ;
- la
décision n° 2008/492/CE du Conseil de l'Union européenne du 23 juin 2008 (JO UE L 174 du 3 juillet
2008, p.1-5) déterminant au 1er juillet 2008 la date d'entrée en vigueur de la convention européenne d'arbitrage pour la Bulgarie et la Roumanie suite à l'adhésion de ces deux pays à
l'Union européenne le 1er janvier 2007, (mise en œuvre de la procédure simplifiée pour l'adhésion des nouveaux pays membres de l'Union européenne aux conventions et protocoles conclus par
les États membres).
B. Contribuables concernés
40
La procédure amiable prévue par la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 s’applique aux « entreprises associées
». Celles-ci sont définies par le paragraphe 1 de l’article 4, de la convention soit comme deux entreprises de deux États contractants différents dont l’une participe, directement ou indirectement, à
la direction, au contrôle ou au capital de la seconde, soit comme deux entreprises de deux États contractants différents dont les mêmes personnes participent, directement ou indirectement, à la
direction, au contrôle ou au capital.
Il convient de se reporter aux commentaires afférents aux dispositions de
l'article 57 du code général des impôts (CGI) développées au BOI-BIC-BASE-80-20.
Cette définition, qui est identique à celle qui est retenue dans les conventions fiscales
bilatérales rédigées conformément au paragraphe 1 de
l'article
9 du modèle de convention fiscale de l’OCDE sur les entreprises associées, vise notamment les sociétés mères et leurs filiales d’États membres de l’Union européenne, ainsi que les sociétés membres
de l’Union européenne placées sous un contrôle commun, ce dernier pouvant se situer hors de l’Union européenne.
50
La
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 couvre en outre, selon le paragraphe 2
de son article 4, les relations entre le siège d’une entreprise située dans un État membre et son établissement stable situé dans un autre État membre. A cet égard, le paragraphe 2 de l’article
1er de la convention stipule qu’un établissement stable d’une entreprise d’un État contractant situé dans un autre État contractant est considéré comme une entreprise de l’État dans lequel
il est situé.
Par ailleurs, selon une déclaration commune des États signataires de la convention européenne
d’arbitrage n° 90/436/CEE du 23 juillet 1990 publiée au journal officiel des Communautés européennes (aujourd’hui journal officiel de l’Union européenne) le 20 août 1990 en même temps que la
convention, sont visées par le texte non seulement les transactions réalisées directement entre deux entreprises associées juridiquement distinctes mais aussi les transactions réalisées entre l’une
des entreprises et l’établissement stable de l’autre entreprise situé dans un troisième État contractant.
60
Sont donc visées par la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 :
- les transactions entre le siège d’une entreprise d’un État membre de l’Union européenne et
un établissement stable de cette entreprise situé dans un autre État membre, ou entre deux établissements stables situés dans deux États membres différents d’une même entreprise d’un État membre de
l’Union européenne dont le siège est situé dans un troisième État membre ;
- les transactions entre une entreprise d’un État de l’Union européenne et l’établissement
stable d’une autre entreprise associée d’un État membre de l’Union européenne située dans un troisième État membre.
En revanche, la convention ne couvre pas notamment :
- les transactions entre deux établissements stables situés respectivement dans deux États
membres différents d’une même entreprise d’un État non membre de l’Union européenne ;
- les transactions entre une entreprise située dans un État membre de l’Union européenne et
l’établissement stable situé dans un autre État membre de l’Union européenne d’une entreprise associée située dans un État non membre de l’Union européenne ;
- les transactions réalisées avec l’établissement stable situé dans un État non membre de
l’Union européenne d’une entreprise située dans un État membre de l’Union européenne.
70
Par ailleurs, une personne morale considérée comme telle aux fins d’imposition peut demander
l’ouverture de la procédure amiable même si l’imposition effective est établie au niveau de ses membres ou associés. Lorsque cet État est la France, une société de personnes, un groupement de
personnes ou un groupement d’intérêts économiques sont habilités à demander l’ouverture d’une procédure amiable s’ils font l’objet d’une double imposition effective.
Toutefois, les membres ou associés de telles personnes ou groupements ont également la
possibilité de demander l’ouverture d’une procédure amiable dans la mesure où leur participation dans celles-ci est concernée.
80
De même, une entreprise française qui est membre d’un groupe de sociétés, au sens des
dispositions codifiées de l'article 223 A du CGI à
l'article 223 U du CGI, peut demander l’ouverture d’une procédure amiable alors même que l’impôt sur les sociétés est acquitté
pour son compte par la société mère. Parallèlement, la société mère peut également demander pour le compte de sa filiale membre du groupe l’ouverture de la procédure amiable.
S’agissant de la définition de l’établissement stable, il y a lieu d’appliquer
la définition donnée à ce terme dans le cadre de la convention fiscale bilatérale destinée à éviter les doubles impositions, conclue entre la France et l’État concerné.
En outre, la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 trouve également à s’appliquer lorsque
l’une quelconque des entreprises concernées a subi des pertes au lieu de réaliser des profits (art. 1, paragraphe 3).
C. Nature des impositions concernées
85
La procédure amiable prévue par la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 s’applique à l’impôt sur le revenu et à
l’impôt sur les sociétés s’agissant de la France, et aux impôts équivalents dans les autres États européens concernés (art. 2, paragraphe 2).
Elle s’applique également aux impôts de nature identique ou analogue qui seraient établis
après la date de signature de la convention et qui s’ajouteraient aux impôts précités ou les remplaceraient (article 2, paragraphe 3).
Ainsi, la convention européenne d’arbitrage s’applique à la contribution sociale généralisée
(CSG) prévue par l’article 1600-0 C du CGI ainsi qu’à la contribution pour le remboursement de la dette sociale (CRDS)
prévue par l’article 1600-0 H du CGI.
Par ailleurs, pour mémoire, la convention européenne d’arbitrage s’applique à la contribution
sur l’impôt sur les sociétés prévue à l’article 235 ter ZA du CGI (abrogé au 1er janvier 2009) pour les
exercices clos ou les périodes d’imposition arrêtées à compter du 1er janvier 1995 jusqu'aux exercices clos ou périodes d'imposition arrêtées à compter du 1er janvier 2006 et à
la contribution temporaire sur l’impôt sur les sociétés prévue à l’article 235 ter ZB du CGI (périmé au 22 avril 1998)
pour les exercices clos ou les périodes d’imposition arrêtées entre le 1er janvier 1997 et le 31 décembre 1999.
Enfin, la convention européenne d’arbitrage s’applique à la contribution sociale sur l’impôt
sur les sociétés instituée par l’article 235 ter ZC du CGI pour les exercices clos à compter du 1er janvier
2000.
D. Mesures permettant l’engagement de la procédure amiable
90
Les articles 4 et 5 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 traitent des ajustements de bénéfices
qui peuvent être effectués lorsque les transactions ont été conclues entre des entreprises associées dans des conditions autres que celles de pleine concurrence. Ils prévoient que les autorités
fiscales d’un État contractant peuvent, pour calculer l’impôt dû par des entreprises associées, rectifier la comptabilité des entreprises si, par suite des relations spéciales existant entre ces
dernières, cette comptabilité ne fait pas apparaître les bénéfices réels imposables qu’aurait réalisé dans cet État une entreprise indépendante dans des conditions similaires.
100
L’article 6 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 institue une procédure amiable pour le
règlement des difficultés soulevées par l’application de la convention. Elle est donc mise en œuvre dans les cas où les rehaussements effectués ou envisagés par l’administration fiscale d’un État
contractant sur les résultats d’une entreprise associée, fondés sur l’existence dans les relations commerciales ou financières des entreprises associées de conditions convenues ou imposées différentes
de celles qui seraient convenues entre des entreprises indépendantes, entraînent ou peuvent entraîner une double imposition juridique ou économique que la convention a pour objet d’éviter.
Il s’ensuit que l’ouverture de la procédure amiable est conditionnée par la notification d’une
mesure administrative, telle que définie aux I-D § 100 et 120 du BOI-INT-DG-20-30-10, permettant aux autorités compétentes d’apprécier si les principes de pleine
concurrence énoncés par la convention sont susceptibles de ne pas avoir été respectés.
Par ailleurs, que la mesure entraînant l’ouverture de la procédure amiable ait été prise en
France ou à l’étranger, il est précisé que l’acceptation expresse ou tacite d’un rehaussement, même suite à une transaction, par un contribuable ou le contribuable associé ne prive pas celui-ci du
droit de demander l’ouverture de la procédure amiable.
E. Situations excluant le recours à la procédure amiable
110
En vertu de l’article 5 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, si un État contractant envisage de
corriger les bénéfices d’une entreprise en application du principe de pleine concurrence, il doit en informer celle-ci en temps voulu. En pratique, cette information est matérialisée en France par
l’envoi d’une proposition de rectification. Cette entreprise peut informer l’autre entreprise associée concernée par la transaction et ainsi lui donner l’occasion d’évoquer ce cas devant son autorité
compétente. Pour autant, cette information n’empêche nullement le premier État de faire les rehaussements qu’il estime justifiés. Si les deux entreprises associées concernées et l’autre État
contractant informé de la correction des bénéfices envisagée dans le premier État acceptent cette correction, la procédure amiable n’a, bien entendu, pas lieu d’être engagée.
120
En application du paragraphe 1 de l’article 8 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, l’autorité compétente d’un État n’est
pas obligée d’entamer la procédure amiable (ou de constituer le cas échéant la commission consultative) lorsqu’il est décidé définitivement, par une procédure judiciaire ou administrative, qu’une des
entreprises concernées est passible d’une pénalité grave à l’occasion d’une correction de bénéfices.
Une entreprise est définitivement passible d’une pénalité grave soit lorsqu’elle n’a pas
contesté l’application d’une telle pénalité et que le délai de réclamation est expiré, soit dans le cas où elle l’a contestée, lorsqu’une décision confirmant l’application de la pénalité a été rendue
et n’est plus susceptible de faire l’objet d’une voie de recours.
Le paragraphe 2 de l’article 8 de la convention européenne d’arbitrage n° 90/436/CEE du 23
juillet 1990 précise que lorsque la procédure judiciaire ou administrative visant à statuer qu’une des entreprises concernées est passible d’une pénalité grave est en cours en même temps que la
procédure amiable ou la procédure d’arbitrage, les autorités compétentes peuvent suspendre le déroulement de ces dernières procédures jusqu’à l’aboutissement de ladite procédure judiciaire ou
administrative.
130
En cas de rehaussements opérés en France, les pénalités graves s’entendent des sanctions
pénales, ainsi que des sanctions fiscales telles que les sanctions pour défaut de déclaration après mise en demeure, pour absence de bonne foi ou manquement délibéré, pour manœuvres frauduleuses, pour
opposition à contrôle fiscal (la pénalité prévue par l’article 1740 nonies du CGI [abrogé au 1er janvier
2006] désormais prévue au II de l'article 1735 du CGI n’est pas concernée), pour rémunérations ou distributions occultes, ou
pour abus de droit, selon une déclaration unilatérale de la France publiée au journal officiel de l’Union européenne en même temps que la convention.
En conséquence, lorsque des pénalités graves ont été appliquées et font l’objet d’un recours
contentieux, la procédure amiable peut être ouverte mais elle est aussitôt suspendue jusqu’à l’aboutissement de la procédure contentieuse. Si les pénalités sont définitivement maintenues, la procédure
amiable est clôturée.
140
En cas de rehaussements effectués dans un autre État membre de l’Union européenne, l’autorité
compétente française s’adresse à l’autorité compétente étrangère pour s’assurer du respect des conditions d’ouverture de la procédure amiable.
150
La procédure amiable ne peut être ouverte que pour les litiges portant sur l’application du
principe de pleine concurrence conformément à l’article 4 de la convention européenne d’arbitrage n° 90/436/CEE
du 23 juillet 1990. Ainsi, par exemple, ne rentrent pas dans le champ d’application de la convention des rehaussements portant sur l’application de la limitation de la déduction des intérêts
versés aux associés (CGI, art. 39, 1-3°)
Enfin, le principe posé au I-E § 150 du
BOI-INT-DG-20-30-10 trouve à s’appliquer à la procédure amiable prévue par la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990.
II. Ouverture de la procédure amiable
A. Saisine de l’autorité compétente
160
L’entreprise soumet son cas à l’autorité compétente soit de l’État dont elle est un résident,
soit de l’État dans lequel est situé son établissement stable.
La procédure amiable est également formellement ouverte par une demande du contribuable
adressée à l’autorité compétente concernée soit le Ministre chargé du Budget ou son représentant autorisé.
En pratique, la demande doit être adressée à la Mission d'expertise juridique et économique
internationale (MEJEI) de la Direction générale des finances publiques, 64-70 Allée de Bercy, Télédoc 849, 75574 PARIS Cedex 12
([email protected]).
De manière concomitante, le contribuable adressera aussi une copie de cette demande soit au
service en charge des opérations de vérification en cas de double imposition générée par un rehaussement effectué par l’administration fiscale française, soit au service gestionnaire de son dossier
fiscal dans tous les autres cas.
170
L’entreprise devra demander expressément, dans sa lettre de saisine, l’ouverture de la
procédure amiable sur le fondement de la convention européenne d’arbitrage.
La Mission lui adressera une lettre accusant réception de sa demande.
180
Aux termes des articles 6 et 7, paragraphe 1 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, pour être recevable, la demande de
l’entreprise doit être accompagnée des éléments d’information suivants :
- identification (raison sociale, adresse notamment) de l’entreprise de l’État contractant
soumettant le cas et des autres parties aux transactions concernées ;
- informations détaillées concernant les faits et circonstances à prendre en compte (y compris
concernant les relations entre l’entreprise et les autres parties aux transactions concernées) ;
- identification des impôts et des années d’imposition ou exercices fiscaux concernés ;
- copie des avis d’imposition et des notifications de redressements ou propositions de
rectification ou documents équivalents conduisant à la double imposition alléguée ;
- informations détaillées concernant les recours administratifs ou contentieux engagés par
l’entreprise ou les autres parties aux transactions concernées et toute décision juridictionnelle concernant le cas ;
- exposé par l’entreprise des motifs qui l’amènent à penser que les principes visés par
l’article 4 de la convention européenne n’ont pas été respectés ;
- informations complémentaires spécifiques réclamées par l’autorité compétente dans un délai
de deux mois suivant la réception de la demande du contribuable ;
- déclaration par laquelle l’entreprise s’engage à répondre de manière aussi complète et
rapide que possible à toutes les demandes raisonnables et appropriées formulées par une autorité compétente et à tenir à la disposition des autorités compétentes les documents nécessaires.
190
A cet égard, le délai de deux ans visé au paragraphe 1 de l’article 7 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 (cf. II-B § 210) ne
commence à courir qu’à compter de la date de réception par l’autorité compétente de la demande d’ouverture de la procédure amiable accompagnée des informations énumérées au II-A §
180.
200
Par ailleurs, la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 stipule (art. 6, paragraphe 1) qu’il
appartient à l’autorité compétente saisie d’aviser sans délai les autorités compétentes des autres États concernés par le cas.
B. Délai de saisine
210
La
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 prévoit que le cas doit être soumis à
l’autorité compétente concernée dans les trois ans qui suivent la première notification de la mesure qui entraîne ou est susceptible d’entraîner une imposition non conforme à la convention.
Au terme du paragraphe 1 de l’article 6 de la convention précitée, la date du premier avis
d’imposition ou mesure équivalente qui entraîne ou est susceptible d’entraîner une double imposition au sens de l’article 1er en raison d’une correction des prix de transfert est considérée
comme le point de départ du délai de trois ans.
220
A ce titre, chaque État membre de l’Union européenne a donné une définition de l’acte qu’il
convient de retenir comme point de départ du délai de trois ans. S’agissant de la France, il s’agit de :
- la date de réception de la proposition de rectification en cas de procédure de redressement
contradictoire ;
- la date de réception de la notification des bases ou éléments d’imposition en cas de
procédure d’office.
230
La demande d’ouverture de la procédure amiable peut donc intervenir, le cas échéant, dès
réception d’une proposition de rectification ou d’une notification des bases ou éléments d’imposition, susceptible d’entraîner une double imposition. Il est recommandé aux entreprises de saisir
l’autorité compétente dès la survenance de ces événements sans attendre la mise en recouvrement des impositions concernées.
Il est précisé que la demande d’ouverture de la procédure amiable demeure sans influence sur
le déroulement de la vérification de comptabilité ainsi que sur l’exercice des voies de recours hiérarchiques (inspecteur départemental ou principal, interlocuteur).
240
La mesure administrative permettant l’ouverture d’une procédure amiable peut être d’une
autre nature dans les autres États contractants en raison de règles de procédure différentes (cf. II-B § 220). Aussi, en cas de redressements dans un autre État, l’autorité compétente
française pourra s’assurer auprès de l’autorité compétente étrangère que la demande a bien été faite dans le délai de 3 ans prévu par la convention européenne d’arbitrage.
C. Examen de la recevabilité de la demande par l’autorité compétente
250
Le paragraphe 2 de l’article 6 de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 prévoit que l’autorité compétente
s’efforce de résoudre le cas par voie d’accord amiable lorsque les deux conditions suivantes sont réunies :
- la réclamation paraît fondée ;
- elle n’est pas en mesure d’y apporter seule une solution satisfaisante.
260
La
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 prévoit des modalités de saisine plus
larges que celles prévues par les conventions fiscales bilatérales puisque l’entreprise peut saisir l’autorité compétente de l’État qui a opéré le redressement ou celle de l’entreprise qui subit la
double imposition.
Cela étant, il apparaît dans cette situation que seul le premier État, dès lors qu’il a
effectué le rehaussement, est en mesure d’apprécier si les conditions posées par la convention européenne d’arbitrage, tant de forme (saisine dans le délai de trois ans, non-application de pénalités
graves) que de fond (rehaussements portant sur les prix de transfert) sont satisfaites pour ouvrir la procédure amiable. C’est également cet État qui dispose des éléments pertinents pour expliquer le
bien-fondé de ces rehaussements. Aussi, dans cette situation, il est recommandé de saisir l’autorité compétente de l’État qui a opéré le redressement.
D. Date d’ouverture de la procédure amiable
270
Lorsque la demande est présentée auprès de l’autorité compétente française, il y a lieu de
considérer que la procédure amiable est ouverte à la date à laquelle celle-ci accuse réception au contribuable de sa demande.
Si, postérieurement à cet accusé de réception et pour toute raison, la procédure amiable
n’est finalement pas ouverte avec l’autorité compétente étrangère, l’autorité compétente française en informera le contribuable.
280
Lorsque la demande d’ouverture de la procédure amiable est présentée auprès de l’autorité
compétente étrangère, il y a lieu de considérer que la procédure amiable est ouverte lorsque l’autorité compétente française a reçu la demande de l’autorité compétente étrangère et l’a acceptée. Il
est toutefois rappelé que, dans le cadre de la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet
1990, le délai de deux ans court dès la réception du dossier de demande par l’autorité compétente (cf. II-A § 190).
E. Cours du délai d’établissement des impositions
290
La demande d’ouverture d’une procédure amiable aux fins d’éliminer une double imposition,
sur le fondement de la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, demeure sans
influence sur le déroulement de la procédure de contrôle qui se poursuit conformément aux règles de droit commun.
Il convient de se reporter aux commentaires développés sur ce point au
II-E § 260 du BOI-INT-DG-20-30-10.
(300 à 310)
III. Déroulement et conclusion de la procédure amiable
320
Le traitement et la conclusion de la procédure amiable, qu’elle soit ouverte dans le cadre
bilatéral ou de la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, obéit aux mêmes
règles.
Il convient donc de se reporter aux commentaires développés sur ce point au
BOI-INT-DG-20-30-10 sous réserve des quelques observations complémentaires propres à la procédure amiable prévue par la convention européenne d'arbitrage développées
ci-dessous.
A. Dispositions générales
330
Concernant la phase internationale de la procédure amiable dans le cas particulier de la
procédure amiable visée par la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990,
l’autorité compétente engageant la procédure amiable informe, sur la base des informations dont elle dispose, l’autorité compétente de l’autre État contractant et la personne ayant déposé la requête
sur le point de savoir si le cas a été soumis dans le délai de 3 ans prescrit par le paragraphe 1 de l’article 6 ainsi que de la date à partir de laquelle commence à courir la période de 2 ans visée
par le paragraphe 1 de l’article 7.
Un accord amiable doit être conclu dans un délai maximum de deux ans suivant la date de
réception de la requête reconnue recevable par l’une des autorités compétentes.
Le traitement des procédures amiables ne devra pas imposer des coûts indus ou excessifs au
contribuable ou à toute personne impliquée.
B. Les délais de traitement
340
S'agissant de la réponse à la première position, lorsqu’une procédure amiable a été engagée
et qu’un autre État est à l’origine de l’événement qui a généré la situation de double imposition, l’autorité compétente française s’efforce de répondre à la première position de l’autorité compétente
étrangère le plus rapidement possible compte tenu de la complexité du cas en question et au plus tard dans un délai de 6 mois suivant la réception de la prise de position si la procédure amiable
concerne des questions de prix de transfert ou de détermination des profits attribuables à un établissement stable couvertes par la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990.
C. La notification au contribuable de la conclusion de la procédure amiable
350
S’agissant de la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, si les autorités compétentes concernées
ne parviennent pas à un accord éliminant la double imposition dans un délai de deux ans à compter de la première date à laquelle le cas a été régulièrement soumis à l’une des autorités compétentes,
celles-ci constituent une commission consultative chargée d’émettre un avis sur la façon d’éliminer la double imposition (BOI-INT-DG-20-30-30
aux I-A-2 et suivants § 20 et suivants).
Dans le cadre de cette même convention, si le contribuable refuse la solution proposée, il
n’y aura pas lieu de constituer la commission consultative dès lors que celle-ci n’est prévue par la convention que si les autorités compétentes ne parviennent pas à un accord.
Dans l’hypothèse d’un refus de la proposition, le contribuable conserve la possibilité de
contester les impositions concernées dans chaque État au moyen des recours prévus par le droit interne et en fonction des règles de forclusion qui leur sont propres.
360
Concernant la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990, le contribuable est en droit,
conformément à son article 13 et à la déclaration commune des États membres, de demander l’ouverture d’une nouvelle procédure amiable et d’une nouvelle procédure d’arbitrage si les conditions pour y
recourir sont toujours remplies (cf. II-B § 210 et suiv.).
IV. Articulation de la procédure amiable avec les autres procédures et recours
A. Articulation de la procédure amiable avec la procédure de vérification
370
La procédure amiable est totalement indépendante des procédures internes de contrôle et de
vérification. Dès lors, quand une procédure amiable est ouverte, ces procédures doivent suivre leur cours normal.
Toutefois, s’agissant de la mise en recouvrement des impositions supplémentaires
concernées, la procédure particulière, prévue par l’ancien article L.189 A du livre des procédures fiscales abrogé au
1er janvier 2014, reste applicable pour les procédures amiables ouvertes avant le 1er janvier 2014 (cf. II-E § 260 du
BOI-INT-DG-20-30-10).
B. Articulation avec les recours administratifs ou juridictionnels tendant à contester les impositions
380
Comme en matière de conventions fiscales bilatérales, la
convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 stipule que les entreprises qui
demandent l’ouverture de la procédure amiable peuvent utiliser les possibilités de recours prévues par le droit interne des États contractants concernés (art. 7, paragraphe 1-al. 2). Le contribuable
est donc habilité à demander l’ouverture de la procédure amiable prévue par la convention, parallèlement aux recours administratifs ou juridictionnels prévus par la réglementation ou la législation
interne, qu’il peut engager par ailleurs.
La convention européenne d’arbitrage n° 90/436/CEE du 23 juillet 1990 précise dans son
article 13 que l’existence de décisions prises à titre définitif par les États concernés au sujet de l’imposition des bénéfices ne fait pas obstacle au recours aux procédures amiables.
En revanche, si la procédure amiable permet de trouver une solution satisfaisante pour le
contribuable avant que le juge ait statué sur un recours qui lui a été soumis, l’exécution de l’accord est subordonné au désistement de toute instance contentieuse interne, de façon à éviter tout
conflit.
Le délai de deux ans prévu pour la procédure amiable ne court qu’à compter du désistement de
tout recours de droit interne.
390
Lorsque l’affaire a donné lieu à une décision juridictionnelle définitive, l’ouverture de la
procédure amiable reste possible. Toutefois, du côté français, il va de soi qu’elle ne saurait avoir pour résultat d’aggraver la situation du contribuable par rapport à la décision intervenue. En
outre, dans leur traitement de la procédure, les deux autorités compétentes prendront nécessairement en compte le fait qu’une décision juridictionnelle définitive est intervenue.
Si une juridiction se prononce sur le recours après qu’une solution amiable a été trouvée
entre les États, l’exécution de l’accord amiable ne sera possible que si le contribuable renonce au bénéfice de la chose jugée.
Par ailleurs, un report du point de départ du délai de deux ans prévu en principe pour la
procédure amiable s’applique dès lors qu’un recours de droit interne est exercé.
C. Articulation des procédures amiables bilatérales avec la procédure amiable prévue par la convention européenne
d’arbitrage
400
Une entreprise peut demander simultanément l’ouverture d’une procédure amiable dans le cadre
d’une convention fiscale bilatérale et de la convention européenne d’arbitrage n° 90/436/CEE du 23 juillet
1990. Dans cette hypothèse, chaque procédure est menée selon les règles qui lui sont propres.
Cela étant, en pratique, lorsqu’une demande d’ouverture de procédure amiable est formulée et
recevable dans le cadre des deux conventions, la phase d’instruction et de discussion avec l’autre autorité compétente sera menée de façon globale avec celle-ci.
|
Bulletin officiel des finances publiques - impôts
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BOI-INT-DG-20-30-20
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https://bofip.impots.gouv.fr/bofip/5353-PGP.html/identifiant=BOI-INT-DG-20-30-20-20170201
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2017-02-01 00:00:00
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2c5f51fb7097dae85188aa00352505bec5e14cb3393b6e0c324661108bb4f02d
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] |
Si ces services spécifique étant en charge de la mission foncière assurent les délivrances
évoquées au BOI-CAD-DIFF-20-20-10-10, ils délivrent en outre les documents suivants.
I. La documentation utile aux formalités de publicité foncière
1
En application de
l'article
7 du décret n° 55-22 du 4 janvier 1955 relatif à la réforme de la publicité foncière, la désignation des immeubles est faite conformément à un extrait cadastral ayant moins de six mois de date au
jour de la remise au service chargé de la publicité foncière.
10
Il s'agit des extraits modèle 1 qui comportent la désignation et l'identification des immeubles
telles qu'elles figurent sur les documents cadastraux, actualisés en temps réel. Ils ne concernent que les parcelles et, pour les fractions d'immeubles, les numéros de lots visés par le demandeur sauf
pour les lots de biens non délimités (BND) pour lesquels seule la parcelle de référence est indiquée. Ces extraits sont gratuits.
20
Ces extraits ont une durée de validité de six mois.
30
Les extraits modèle 1 sont certifiés par le service. Chaque notaire peut directement, depuis son
étude et via une connexion à l'internet sur le site www.impots.gouv.fr, à la rubrique "Partenaire > Notaires,
Géomètres-Experts > Services en ligne > Serveur professionnel des données cadastrales" (SPDC), obtenir les extraits modèle 1 certifiés concernant tous les immeubles situés en métropole ou
dans les départements d'outre-mer. Compte tenu de leurs missions de service public, l'accès au SPDC est également disponible pour les personnes agréées à l'établissement des documents d'arpentage.
Les autres usagers pouvant avoir besoin de ce document doivent adresser leur demande au centre
des impôts fonciers (CDIF) ou pôle de topographie et de gestion cadastrale (PTGC) compétent.
II. Les feuilles de plan nécessaires à l'établissement des documents d'arpentage (DA)
40
Sur demande du géomètre agréé, le service du cadastre fournit un imprimé n° 6463
N (BOI-FORM-000049) [chemise verte] et une extraction numérique ou une reproduction papier du plan où la mise à jour est à réaliser.
Il est précisé que, dans le cas d’une délivrance numérique, il n'est pas délivré de fond de
plan papier.
50
De plus, pour un plan au format vecteur, le système de projection suivant les Coniques
Conformes 9 zones sera toujours proposé. Sur demande expresse et ponctuelle du géomètre agréé, ce fond de plan peut être délivré dans le système Lambert 93.
Remarques :
L’imprimé n° 6463 N peut être confectionné par le rédacteur à partir d'un
fichier numérique préalablement fourni. Dans ce cas, il l'imprimera sur papier vert et devra le transmettre de façon "papier" au service du cadastre.
L'imprimé n° 6463 IM, intercalaire produit par MAJIC3, décrivant les parcelles
et les propriétaires n'est plus délivré par les services du cadastre car il fait double emploi avec les données du SPDC. Cependant, les usagers professionnels qui n'y ont pas accès peuvent se voir
délivrer un document équivalent (extrait de MAJIC, relevé de propriété ou impression du SPDC).
60
La délivrance du fond de plan numérique par messagerie électronique à partir des boites
fonctionnelles des services est à privilégier. Mais elle pourra être assurée par copie sur cédérom, disque dur externe ou clef USB, fournis par la personne agréée.
Les clés USB peuvent être utilisées directement sur les postes informatiques de la direction
générale des finances publiques (DGFiP). Il est rappelé que l’utilisation de cédéroms ou de clés USB, en vue de procéder à des échanges de fichiers, nécessite l’instauration de règles de sécurité
strictes. Il est donc nécessaire de réaliser systématiquement, avant tout échange de fichiers, une analyse antivirale du support fourni par l’usager.
III. Les autres documents topographiques
70
Les services du cadastre peuvent également délivrer :
- des copies des documents d'arpentage détenus par le service et des documents qui leur sont
annexés ;
- des assemblages cadastraux particuliers, ou ACP. Cette appellation regroupe l'ensemble des
productions cartographiques du 1/500 au 1/5 000 obtenues par assemblage de réductions, reproductions à l'échelle ou agrandissements des plans minutes de conservation du cadastre. Les ACP sont établis
à la demande et aux frais des demandeurs et tiennent compte des différentes spécifications de ces derniers ;
- des extraits au format A4 ou A3 des plans minutes d'aménagement foncier de rénovation ou de
remaniement ;
- des copies des listings de coordonnées ;
- des copies des tables de correspondance permettant d'identifier l'ancienne référence
cadastrale des parcelles.
|
Bulletin officiel des finances publiques - impôts
|
BOI-CAD-DIFF-20-20-10-20
|
https://bofip.impots.gouv.fr/bofip/5371-PGP.html/identifiant=BOI-CAD-DIFF-20-20-10-20-20170308
|
2017-03-08 00:00:00
|
fd77b2d433ced476b5daa38bd4c9b397b8736156996dd712689465cbd5b48413
|
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] |
1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
10
Ce même article 31 a instauré en lieu et place de l'ISF un nouvel impôt sur la
fortune immobilière (IFI) dont les précisions relatives à l'assiette sont apportées au BOI-PAT-IFI-20.
|
Bulletin officiel des finances publiques - impôts
|
BOI-PAT-ISF-30-10-10
|
https://bofip.impots.gouv.fr/bofip/5545-PGP.html/identifiant=BOI-PAT-ISF-30-10-10-20181011
|
2018-10-11 00:00:00
|
c766fbc5fdad6901d778483c479f2d59679234422adbb33df7ab1da2a9078474
|
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] |
I. Personnes concernées (articles 1 et 4)
1
A l'exception de ses articles 25 (non discrimination) et 27 (procédure amiable), la convention
s'applique seulement aux personnes qui sont, au sens de l'article 4, des résidents de France ou d'Italie ou des deux États, sans distinction de nationalité.
II. Conditions pour être considéré comme un résident d'un État
A. Principe
10
Une personne est considérée comme résident d'un État lorsqu'elle y est assujettie à l'impôt en
raison de son domicile, sa résidence, son siège de direction, ou de tout autre critère de nature analogue. Une personne qui est exonérée d'impôt dans un État n'est pas considérée comme étant
assujettie à l'impôt dans cet État. En outre les personnes qui ne sont assujetties à l'impôt dans un État que pour les revenus qui ont leur source dans cet État et pour la fortune qui est située dans
cet État ne sont pas considérées comme des résidents de cet État. Tel est le cas, par exemple, des diplomates en poste dans cet État.
20
Aux termes des d) et e) du paragraphe 1 de l'article 3, le terme « personne » comprend les
personnes physiques, toute personne morale et toute entité qui est considérée comme une personne morale aux fins d'imposition, les sociétés et tous groupements de personnes autres que les sociétés.
Les résidents de France au sens de la convention sont donc :
- les personnes physiques qui sont domiciliées en France au sens de
l'article 4 B du code général des impôts ;
- les personnes morales (État, collectivités locales, sociétés de capitaux, sociétés de
personnes, groupements d'intérêt économique, groupements européens d'intérêt économique...) ainsi que les groupements fiscalement traités comme des personnes morales (sociétés en participation) qui
ont leur siège en France.
B. Cas des doubles résidents
30
Lorsque, en application de ces dispositions, une personne est un résident des deux États, une
résidence fiscale unique est déterminée en se référant aux critères conventionnels prévus par les paragraphes 2 et 3 de l'article 4.
1. Personnes physiques
40
II est rappelé que pour l'application des conventions fiscales, la résidence s'apprécie au
niveau de la personne physique et non pas au niveau du foyer fiscal.
Au paragraphe 2 de l'article 4, la convention énumère, pour les personnes physiques, une série
de critères strictement hiérarchisés. Ces critères sont les suivants.
a. Le foyer d'habitation permanent
50
L'expression « foyer d'habitation permanent » désigne tout logement dont la personne concernée
dispose de façon durable même s'il ne s'agit pas du foyer au sens de l'article 4 B 1 du code général des impôts.
b. Le centre des intérêts vitaux
60
Si la personne dispose d'un foyer d'habitation permanent dans les deux États, elle est
considérée comme un résident de l'État où elle a le centre de ses intérêts vitaux, c'est-à-dire de l'État avec lequel ses liens personnels et économiques sont les plus étroits.
c. Le lieu du séjour habituel
70
Si la personne ne dispose d'un foyer d'habitation permanent dans aucun des deux États, ou si,
disposant d'un tel foyer d'habitation dans les deux États, le centre de ses intérêts vitaux n'a pu être déterminé, la personne est considérée comme un résident de l'État où elle séjourne de façon
habituelle.
d. La nationalité
80
Si la personne séjourne du façon habituelle dans les deux États, ou dans aucun d'eux, elle est
considérée comme un résident de l'État dont elle a la nationalité.
Dans le cas où ce dernier critère ne permet pas de régler un cas de double résidence, il
convient de saisir les autorités compétentes d'un des États pour qu'elles tranchent la question d'un commun accord avec les autorités compétentes de l'autre État. L'autorité compétente, du côté
français, est la Direction de la législation fiscale (Sous-Direction E - Bureau E 1, 139, rue de Bercy, 75572 - PARIS CEDEX 12).
2. Personnes morales
90
Pour les personnes morales, le siège de direction effective est le seul critère à prendre
finalement en compte en cas de double résidence au sens du paragraphe 1 de l'article 4. Il faut entendre par siège de direction effective le lieu où les affaires sociales sont effectivement dirigées
et contrôlées.
III. Impôts couverts par la convention (article 2)
100
La convention s'applique aux impôts sur le revenu et sur la fortune perçus pour le compte d'un
État, de ses subdivisions politiques ou administratives ou collectivités locales (dans le cas de l'Italie) ou de ses collectivités territoriales (dans le cas de la France), quel que soit le système de
perception.
A. En ce qui concerne la France
110
La Convention s'applique à l'impôt sur le revenu, à l'impôt sur les sociétés, à l'impôt de
solidarité sur la fortune, aux taxes assises sur le montant global des salaires (taxe sur les salaires, taxe d'apprentissage, participation des employeurs au financement de la formation
professionnelle continue, investissement obligatoire dans la construction) et à la taxe professionnelle, ainsi qu'aux retenues et prélèvements à la source, précomptes ou avances décomptés sur ces
impôts (parmi lesquels figure notamment l'imposition forfaitaire annuelle prévue à l'article 223 septies du code général des
impôts).
B. En ce qui concerne l'Italie
120
La convention s'applique notamment à l'impôt sur le revenu des personnes physiques (« imposta
sul reddito delle persone fisiche »), à l'impôt sur les revenus des personnes morales (« imposta sul reddito delle persone giuridiche ») et à l'impôt local sur les revenus (« imposta locale sui
redditi »).
C. Impôts établis après la date de signature de la convention
130
La convention s'applique également aux impôts de nature identique ou analogue qui seraient
établis après la date de signature de la convention et qui s'ajouteraient aux impôts actuels ou qui les remplaceraient. Ainsi, la convention s'applique-t-elle, par exemple, au prélèvement sur les
dépôts bancaires de 0,6 % institué par l'Italie par le décret -loi n° 333 du 11 juillet 1992, transposé dans la loi n° 359 du 8 août 1992.
Les autorités compétentes de France et d'Italie se sont consultées en vue de compléter la
liste des Impôts couverts par la convention fiscale entre la France et l'Italie du 5 octobre 1989, conformément à son article 2, paragraphe 4.
Elles sont parvenues à un accord qui s'est concrétisé par un échange de lettres des 7 et 28
juillet 1998 publiées (texte reproduit ci-dessous) et qui, du côté français, confirme que la contribution sur l'impôt sur les sociétés, la contribution sociale généralisée et la contribution pour le
remboursement de la dette sociale sont couvertes par les dispositions de la convention fiscale franco-italienne.
Lettre du 7 juillet 1998.
Monsieur le Directeur Général,
Il ressort des dispositions du paragraphe 4 de l'article 2 de la convention fiscale entre le
Gouvernement de la République française et le Gouvernement de la République italienne en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur la fortune et de prévenir
l'évasion et la fraude fiscales, signée à Vienne le 5 octobre 1989, que cette convention s'applique aux impôts de nature identique ou analogue qui ont été établis après la date de sa signature et qui
s'ajoutent aux impôts visés au paragraphe 3 de l'article 2 précité ou qui les remplacent.
Les mêmes dispositions prévoient en outre que les « autorités compétentes des États se communiquent
les modifications importantes apportées à leurs législations respectives. ».
Les législations fiscales française et italienne ayant évolué, je vous propose que nous arrêtions la
position commune suivante sur la liste des impôts qui depuis le 5 octobre 1989 se sont ajoutées à ceux auxquels s'applique la convention:
- en ce qui concerne la France, les impôts nouveaux sont :
les contributions sur l'impôt sur les sociétés ;
les contributions sociales généralisés ;
les contributions pour le remboursement de la dette sociale.
- en ce qui concerne l'Italie :
l'impôt régional sur les activités productives (IRAP).
Si ces dispositions recueillent votre agrément la présente lettre et votre réponse marqueront l'accord
de nos deux Administrations sur ce point.
Je vous prie d'agréer, Monsieur le Directeur Général, l'assurance de ma considération distinguée.
Le Sous-Directeur
Bruno Gibert
Lettre du 28 juillet 1998.
Monsieur le Sous-Directeur,
Je me réfère à votre lettre du 7 juillet dernier dont le texte est le suivant :
« Il ressort des dispositions du paragraphe 4 de l'article 2 de la convention fiscale entre le
Gouvernement de la République française et le Gouvernement de la République italienne en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur la fortune et de prévenir
l'évasion et la fraude fiscales, signée à Vienne le 5 octobre 1989, que cette convention s'applique aux impôts de nature identique ou analogue qui ont été établis après la date de sa signature et qui
s'ajoutent aux impôts visés au paragraphe 3 de l'article 2 précité ou qui les remplacent.
Les mêmes dispositions prévoient en outre que les « autorités compétentes des États se communiquent
les modifications importantes apportées à leurs législations respectives. ».
Les législations fiscales française et italienne ayant évolué, je vous propose que nous arrêtions la
position commune suivante sur la liste des impôts qui depuis le 5 octobre 1989 se sont ajoutées à ceux auxquels s'applique la convention:
- en ce qui concerne la France, les impôts nouveaux sont :
les contributions sur l'impôt sur les sociétés ;
les contributions sociales généralisés ;
les contributions pour le remboursement de la dette sociale.
- en ce qui concerne l'Italie :
l'impôt régional sur les activités productives (IRAP).
Si ces dispositions recueillent votre agrément la présente lettre et votre réponse marqueront l'accord
de nos deux Administrations sur ce point.
Je vous prie d'agréer, Monsieur le Directeur Général, l'assurance de ma considération distinguée. »
En réponse à cette lettre j'ai l'honneur de vous communiquer que les dispositions y contenues sont
acceptées par le Ministère des Finances italien et que votre lettre et cette réponse de confirmation sont considérées comme constituant un accord entre nos deux Administrations.
Je vous prie d'agréer, Monsieur le Sous-Directeur, l'assurance de ma considération distinguée.
Le Directeur Général
Michele Del Giudice
IV. Champ d'application territorial (article 3 § 1 b et c)
A. Du côté français
140
La convention s'applique aux départements européens et d'outre-mer de la République française,
y compris les zones maritimes adjacentes. Elle ne s'applique pas aux territoires d'outre-mer (Polynésie française, Nouvelle-Calédonie, Wallis et Futuna, Terres australes et antarctiques françaises) et
autres collectivités territoriales d'outre-mer à statut particulier (Mayotte, Saint-Pierre et Miquelon).
B. Du côté italien
150
La convention s'applique au territoire de la République italienne et aux zones maritimes
adjacentes.
|
Bulletin officiel des finances publiques - impôts
|
BOI-INT-CVB-ITA-10-10
|
https://bofip.impots.gouv.fr/bofip/5569-PGP.html/identifiant=BOI-INT-CVB-ITA-10-10-20120912
|
2012-09-12 00:00:00
|
22610532eced8cb7deebfa221efa4825014e6583eb15afd6d27fbffbb25611f4
|
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0.015269949100911617
] |
1
Les exemples et images du présent document sont désormais directement accessibles depuis le
BOI-BIC-BASE-80-10-10 .
|
Bulletin officiel des finances publiques - impôts
|
BOI-ANNX-000140
|
https://bofip.impots.gouv.fr/bofip/5567-PGP.html/identifiant=BOI-ANNX-000140-20140218
|
2014-02-18 00:00:00
|
9ab5f79da9bad5b251e1941958c8fe64a15610f34cd65fe56b8f9ba8959a7845
|
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