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Série / Division :
ENR - DMTG
Texte :
L'article
6 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 introduit un nouveau dispositif à l'article
776 quater du code général des impôts qui offre la possibilité, en cas de donation entre vifs, de déduire de la valeur déclarée des biens transmis et dans la limite de cette valeur, les frais de
reconstitution des titres de propriété d'immeubles ou de droits réels immobiliers engagés dans les vingt-quatre mois précédant la donation pour permettre de constater le droit de propriété du donateur
et mis à la charge de ce dernier par le notaire.
Cette déduction est admise sous réserve que les frais concernés soient justifiés et que les attestations notariées,
mentionnées au 3° de l'article 28 du
décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, relatives à ces biens, aient été publiées dans les six mois précédant l'acte de donation.
Cette mesure est applicable aux frais engagés à compter du
1er janvier 2014.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-20-30-130 : ENR - Mutations à titre gratuit - Successions
- Champ d'application des droits de mutation par décès - Exonérations en raison de la nature des biens transmis - Immeubles non bâtis et droits portant sur ces immeubles, indivis au sein d'une
parcelle cadastrale et dépourvus de titres de propriété
BOI-ENR-DMTG-10-40-20-10 : ENR - Mutations à titre gratuit -
Successions - Assiette - Déduction du passif
BOI-ENR-DMTG-10-60-50 : ENR - Mutations à titre gratuit - Successions -
Obligations déclaratives des redevables - Délais pour souscrire la déclaration de succession
BOI-ENR-DMTG-20-30-10 : ENR - Mutations à titre gratuit - Donations -
Assiette des droits
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00258 | https://bofip.impots.gouv.fr/bofip/9662-PGP.html/identifiant=ACTU-2014-00258 | 2014-10-30 00:00:00 | 6dd2c031ce3896e889c2e5f90a0ae394e043c12c127561d4a5a14bcf37a13943 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00143 | https://bofip.impots.gouv.fr/bofip/9534-PGP.html/identifiant=ACTU-2014-00143 | 2014-05-19 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00123 | https://bofip.impots.gouv.fr/bofip/9513-PGP.html/identifiant=ACTU-2014-00123 | 2014-04-28 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Série / Division :
IF - CFE
Texte :
Des précisions sont apportées sur la définition du début de l'activité imposable à la cotisation foncière des entreprises
(CFE), notamment pour les très petites entreprises.
Les entreprises sans salariés - tel peut notamment être le cas des auto-entrepreneurs et des micro-entreprises - sont
considérées comme n'ayant pas encore débuté leur activité - et ne sont donc pas imposables à la CFE - tant qu'elles n'ont réalisé aucun chiffre d'affaires ou aucune recette.
Une entreprise qui, n'employant aucun salarié et n'ayant pas encore réalisé de chiffre d'affaires ou de recettes, recevrait
un avis d’imposition à la CFE peut demander le dégrèvement de cette cotisation auprès du service des impôts dont elle dépend, en fournissant la preuve de l'absence de versement de salaires et de
réalisation de chiffre d'affaires ou de recettes.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-20-30 : IF - Cotisation foncière des entreprises - Réductions de la base
d'imposition
BOI-IF-CFE-20-30-50 : IF - Cotisation foncière des entreprises - Réductions de la base
d'imposition - Création d’établissement
BOI-IF-CFE-20-50 : IF - Cotisation foncière des entreprises - Base d'imposition -
Annualité de la cotisation
BOI-IF-CFE-20-50-10 : IF - Cotisation foncière des entreprises - Annualité de la
cotisation - Création d’établissement
BOI-IF-CFE-20-50-20 : IF - Cotisation foncière des entreprises - Annualité de la
cotisation - Cessation d'activité
BOI-IF-CFE-20-50-30 : IF - Cotisation foncière des entreprises - Annualité de la
cotisation - Changement d'exploitant
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00278 | https://bofip.impots.gouv.fr/bofip/9728-PGP.html/identifiant=ACTU-2014-00278 | 2014-12-16 00:00:00 | a5cdd279f489dcd84985c818acbb28adf6eed830f271e1e2e6d812d926960de7 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des
instructions concernant les entreprises et les professionnels.
Séries / divisions :
IR - BASE, DJC - OA, DJC- EXPC
Texte :
Des précisions sont apportées quant aux contrôles exercés par les organismes agréés ou les professionnels de l'expertise
comptable délivrant un visa fiscal sur les revenus catégoriels de source étrangère.
Par ailleurs, il est permis de recourir pour ces revenus, afin de bénéficier des avantages fiscaux associés à l'adhésion à
un organisme agréé, aux services d'un certificateur à l'étranger, à condition qu'il soit conventionné à ce titre.
Actualité liée :
X
Documents modifiés :
BOI-IR-BASE-10-10-20 : Base d'imposition - Coefficient multiplicateur.
BOI-DJC-OA-20-10-10-30 : Dispositions Juridiques Communes - Organismes agréés -
Missions des centres de gestion agréés - Examen par les CGA des déclarations et documents communiqués par les adhérents.
BOI-DJC-OA-20-10-20-20 : Dispositions Juridiques Communes - Organismes agréés - Examen
par les AA des déclarations et documents communiqués par les adhérents.
BOI-DJC-OA-20-30-10-10 : Dispositions Juridiques Communes - Organismes agréés -
Définition des adhérents des organismes agréés.
BOI-DJC-EXPC-20-40-10 : Dispositions Juridiques Communes - Les professionnels de
l'expertise comptable - Obligations du professionnel de l'expertise comptable - Travaux à réaliser.
Signataire des documents liés :
Laurent Martel, Sous-directeur des professionnels et de l'action en recouvrement. | Bulletin officiel des finances publiques - impôts | ACTU-2015-00010 | https://bofip.impots.gouv.fr/bofip/9775-PGP.html/identifiant=ACTU-2015-00010 | 2015-01-26 00:00:00 | 23c4bc15311f7087d83b54f2d8f622fdf8a4fa0ccbd3809f43bff773e11965a2 | [
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Série / Division :
ENR - DMTG
Texte :
L'article
46 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 porte de 101 897 € à 300 000 € le seuil, prévu à
l’article 793 bis du code général des impôts (CGI), au-delà duquel le taux de l'exonération partielle de droits de mutation
à titre gratuit des transmissions de biens ruraux donnés à bail à long terme et de parts de groupements fonciers agricoles(GFA) prévue à
l’article 793 du CGI passe de 75 % à 50 %.
Ces dispositions sont applicables aux donations consenties et aux successions ouvertes à compter du 1er janvier
2019.
Par ailleurs, par un
arrêt du 10 juillet 2018, n° H 16-26.083
la Cour de Cassation a jugé que la déchéance du régime de faveur des biens ruraux donnés à bail à long terme, prévue à l'article 793 bis du CGI, lorsque les biens reçus ne restent pas la propriété du
donataire, héritier ou légataire pendant une durée minimale de cinq ans à compter de la date de la transmission à titre gratuit, ne s'applique que sur les seules parcelles cédées.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-20-30-20 : ENR - Mutations à titre gratuit - Successions
- Champ d'application des droits de mutation par décès - Exonération en raison de la nature des biens transmis - Bien rural donné à bail à long terme
BOI-ENR-DMTG-10-20-30-30 : ENR - Mutations à titre gratuit - Successions
- Champ d'application des droits de mutation par décès - Exonération en raison de la nature des biens transmis - Parts de groupements fonciers agricoles
Signataire des documents liés :
Bruno Mauchauffée, Adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00052 | https://bofip.impots.gouv.fr/bofip/11751-PGP.html/identifiant=ACTU-2019-00052 | 2019-03-01 00:00:00 | eb947c2d32c22427072b1fca8a3b906fcfacf102472c641ecd97fdaf6273da57 | [
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] |
Séries / Division :
TPS - TS, RES
Texte :
Les centres hospitaliers universitaires (CHU) ne peuvent pas être qualifiés d'établissements d'enseignement
supérieur mentionnés au livre VII du code de l’éducation. Dès lors ils ne peuvent pas bénéficier de l'exonération de taxe sur
les salaires prévue au 1 de l'article 231 du code général des impôts (CGI) en faveur de ces établissements.
Il en est de même pour les autres types d’établissements de santé ou organismes publics qui ne sont pas des
établissements d'enseignement supérieur et qui agissent conjointement avec les universités et les centres hospitaliers régionaux dans le cadre des missions, notamment, d'enseignement public médical et
pharmaceutique en application de l'article L. 6142-5 du code de la santé publique (CSP).
Actualité liée :
X
Documents liés :
BOI-TPS-TS-10-10 : Taxes et participations sur les salaires - Taxe sur les salaires -
Champ d'application - Personnes imposables et personnes exonérées
BOI-RES-000043 : RESCRIT - TPS - Taxe sur les salaires (TS) - Exonération applicable aux
établissements d'enseignement supérieur visés au livre VII du code de l'éducation - Situation des centres hospitaliers universitaires (CHU) | Bulletin officiel des finances publiques - impôts | ACTU-2019-00097 | https://bofip.impots.gouv.fr/bofip/11861-PGP.html/identifiant=ACTU-2019-00097 | 2019-04-24 00:00:00 | 58c5bae15a600b224cd60c239b5ebcf0d5d659094970e6d5d69451a79dc917d0 | [
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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 des documents liés :
Florence LERAT, Sous-directrice du contentieux des impôts des
professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00053 | https://bofip.impots.gouv.fr/bofip/11768-PGP.html/identifiant=ACTU-2019-00053 | 2019-03-01 00:00:00 | 9e9ddfa53a9171e4c0906c28e5fbd2f0ffe7faed3d4919e607019266bd949452 | [
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Série / Division :
CF - PGR
Texte :
L'article
12 de la loi n° 2018-727 du 10 août 2018 pour un État au service d'une société de confiance (ESSOC) crée l'article L.
54 C du livre des procédures fiscales qui offre désormais la possibilité pour un contribuable faisant l'objet d'un contrôle sur pièces de demander un recours hiérarchique.
Par ailleurs, à l'issue de la consultation des entreprises menée à l'automne 2018, l'organisation du recours hiérarchique
dans le cadre des contrôles fiscaux externes est aménagée. Ainsi, le contribuable vérifié peut saisir, en premier recours, l'interlocuteur lorsque la signature du chef de service du vérificateur est
apposée sur la proposition de rectification du fait de l'application de pénalités exclusives de bonne foi.
Des précisions sont apportées sur les modalités d'application de ces nouvelles dispositions relatives aux garanties des
contribuables.
Actualité liée :
X
Documents liés :
BOI-CF-PGR-20-10 : CF - Prescription du droit de reprise de l'administration et garanties
du contribuable - 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
BOI-CF-PGR-30 : CF - Prescription du droit de reprise de l'administration et garanties
du contribuable - Garanties liées aux procédures de rectification
BOI-CF-PGR-30-10 : CF - Prescription du droit de reprise de l'administration et garanties
du contribuable - Garanties liées aux procédures de rectification - Garanties accordées au contribuable pour discuter les propositions de rectification
Signataire des documents liés :
Frédéric IANNUCCI, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2019-00198 | https://bofip.impots.gouv.fr/bofip/12052-PGP.html/identifiant=ACTU-2019-00198 | 2019-10-30 00:00:00 | f90612026b03cadeaa0e9d72565b08cd197019ec3dc9f5ac95011cd442c0c81e | [
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] |
Séries / Divisions :
BIC - CHAMP, IF - TFB, IF - CFE
Texte :
Afin de renforcer l’attractivité et la vitalité socio-économique des territoires ruraux et montagneux,
l’article
135 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a instauré un nouveau zonage - les zones de développement prioritaire (ZDP) - pour les communes situées dans des régions
répondant à des critères, appréciés aux plans régional et intercommunal, tenant au taux de pauvreté, au taux de jeunes entre 15 et 24 ans qui ne sont ni en emploi ni en formation et à la densité de
population.
Sous réserve de répondre à l'ensemble des conditions requises, les petites et moyennes entreprises (moins de 250
salariés et chiffre d’affaires inférieur à 50 millions d’euros ou total de bilan inférieur à 43 millions d’euros) créées dans ces zones entre le 1er janvier 2019 et le 31 décembre 2020
bénéficient de plein droit :
- d'une exonération d'impôt sur le revenu ou d'impôt sur les sociétés totale les deux premières années,
puis dégressive les trois années suivantes (code général des impôts (CGI), art. 44 septdecies) ;
- d'une exonération de 50 % de cotisation foncière des entreprises (CFE) pendant sept ans, puis d'un
abattement dégressif sur cette moitié de base les trois années suivantes (CGI, art. 1463 B) ;
- d'une exonération de 50 % de taxe foncière sur les propriétés bâties (TFPB), pour les immeubles rattachés
à leur activité, pendant sept ans, puis d'un abattement dégressif sur cette moitié de base les trois années suivantes (CGI, art.
1383 J, I).
En complément, les collectivités territoriales ou les établissements publics de coopération intercommunale
(EPCI) dotés d'une fiscalité propre qui souhaitent intensifier l’aide accordée aux entreprises nouvelles peuvent, par une délibération, instaurer, pour la part de base nette imposable non exonérée de
plein droit :
- une exonération de CFE pendant sept ans, puis un abattement dégressif sur cette moitié de base les trois
années suivantes (CGI, art. 1466 B bis) ;
- une exonération de TFPB pendant sept ans, puis un abattement dégressif sur cette moitié de base les
trois années suivantes (CGI, art. 1383 J, II).
Remarque : Les entreprises exonérées de CFE en application de l'article 1463 B
du CGI et de l'article 1466 B bis du CGI pourront bénéficier des exonérations de cotisation sur la valeur ajoutée des entreprises (CVAE) correspondantes dans les conditions prévues à
l'article 1586 ter du CGI et à l'article 1586
nonies du CGI.
Le dispositif d'exonération d'impôt sur les bénéfices s'applique à compter des
impositions établies au titre de 2019.
Les dispositifs d'exonérations de CFE, de CVAE et de TFPB s'appliquent à compter
des impositions établies au titre de 2020.
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-80-10-100 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire
BOI-BIC-CHAMP-80-10-100-10 : BIC - Champ d'application et territorialité -
Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire - Conditions d'éligibilité
BOI-BIC-CHAMP-80-10-100-20 : BIC - Champ d'application et territorialité -
Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire - Opérations éligibles
BOI-BIC-CHAMP-80-10-100-30 : BIC - Champ d'application et territorialité -
Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire - Portée et calcul des allègements fiscaux
BOI-BIC-CHAMP-80-10-30 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises ou activités implantées dans certaines zones du territoire - Entreprises implantées dans les zones franches urbaines-territoires entrepreneurs (ZFU-TE) de troisième génération
BOI-BIC-CHAMP-80-10-50 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises ou activités implantées dans certaines zones du territoire - Activités implantées dans les bassins d'emploi à redynamiser
BOI-BIC-CHAMP-80-10-60 : BIC - Champ d'application et territorialité - Exonérations -
Entreprises ou activités implantées dans certaines zones du territoire - Activités implantées en zone de restructuration de la défense
BOI-BIC-CHAMP-80-10-90-30 : BIC - Champ d'application et territorialité - Exonérations
- Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les bassins urbains à dynamiser - Portée et calcul des allègements fiscaux
BOI-BIC-CHAMP-80-20-20-20 : BIC - Champ d'application et territorialité - Exonérations
- Entreprises exerçant une activité particulière - Jeunes entreprises innovantes (JEI) - Portée et calcul des allègements fiscaux
BOI-IF-CFE-10-30 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées
BOI-IF-CFE-10-30-47 : IF - Cotisation foncière des entreprises - Champ d'application -
Personnes et activités exonérées - Exonérations de plein droit et facultative temporaires accordées pour les entreprises créées dans les zones de développement prioritaire
BOI-IF-CFE-10-30-50-60 : 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 - Activités commerciales dans les quartiers prioritaires de
la politique de la ville
BOI-IF-CFE-10-30-60-50 : IF - Cotisation foncière des entreprises - Champ d'application
- Personnes et activités exonérées - Autres exonérations facultatives temporaires - Bassins d'emploi à redynamiser
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-10-160-80 : IF - Taxe foncière sur les propriétés bâties - Champ
d'application et territorialité - Exonérations des immeubles rattachés à des entreprises nouvelles créées dans les zones de développement prioritaire
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00072 | https://bofip.impots.gouv.fr/bofip/12120-PGP.html/identifiant=ACTU-2020-00072 | 2020-04-22 00:00:00 | e33cebf49d0477da3c386bda51917cdac2786526796ce596cfa09d8c9c6651c4 | [
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] |
Série / Division :
CF - CPF
Texte :
La procédure de délivrance de l'agrément LASER aux concepteurs de logiciels d'édition fait l'objet d'une
actualisation suite à la modification des déclarations de résultats des sociétés immobilières non soumises à l’impôt sur les sociétés.
Actualité liée :
X
Document lié :
BOI-CF-CPF-20-20-20 : CF - Obligations des contribuables liées au contrôle et à la
prévention de la fraude - Obligations déclaratives - Édition laser d'imprimés fiscaux autres qu'en matière de TVA
Signataire du document lié :
Véronique Rigal, sous-directrice des professionnels et de l'action en recouvrement. | Bulletin officiel des finances publiques - impôts | ACTU-2020-00002 | https://bofip.impots.gouv.fr/bofip/12145-PGP.html/identifiant=ACTU-2020-00002 | 2020-01-08 00:00:00 | 8abb8609e7518866952a60f3686e680ffac2a9e0d3a8bd266d1123aa510c817c | [
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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-2019-00175 | https://bofip.impots.gouv.fr/bofip/12022-PGP.html/identifiant=ACTU-2019-00175 | 2019-09-02 00:00:00 | 8656fba19948b9fa2bc42bca30907d88848d79614d42108c9c07cba69f689964 | [
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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-2019-00145 | https://bofip.impots.gouv.fr/bofip/11976-PGP.html/identifiant=ACTU-2019-00145 | 2019-06-26 00:00:00 | 8656fba19948b9fa2bc42bca30907d88848d79614d42108c9c07cba69f689964 | [
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] |
Série / Division :
BIC - BASE
Texte :
L'article
56 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, codifié à l'article 39 decies C du code général
des impôts (CGI), a instauré au profit des entreprises soumises à l'impôt sur les sociétés ou à l'impôt sur le revenu selon un régime réel d'imposition une déduction exceptionnelle en faveur des
équipements qui permettent aux navires et aux bateaux de transport de marchandises et de passagers d'utiliser des énergies propres.
L'article
48 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a aménagé l'article 39 decies C du CGI afin de garantir sa conformité avec les règles européennes applicables en matière d'aide
d’État.
Plus précisément, l'article 39 decies C du CGI crée une déduction exceptionnelle pour les entreprises qui investissent dans
:
- les équipements qui permettent l'utilisation de l'hydrogène, de l'électricité, de la propulsion vélique ou du gaz naturel
liquéfié (GNL) comme mode de propulsion principale ou pour la production d'énergie électrique destinée à la propulsion principale ;
- les biens destinés au traitement des oxydes de soufre, oxydes d'azote et particules fines contenus dans les gaz
d'échappement ;
- les biens destinés à l'alimentation électrique durant les escales par le réseau terrestre ou au moyen de moteurs
auxiliaires utilisant le GNL ou une énergie décarbonée ;
- les biens destinés à compléter la propulsion principale par une propulsion décarbonée.
S'agissant des équipements destinés à la propulsion principale des navires et des
bateaux de transport de marchandises ou de passagers, ces dispositions s'appliquent aux équipements neufs dont le contrat d'acquisition ou le contrat de construction des navires ou bateaux dans lequel
ils sont installés est conclu à compter du 1er janvier 2020 et jusqu'au 31 décembre 2022. Elles s'appliquent également aux équipements pris en crédit-bail ou en location avec option d'achat
à compter du 1er janvier 2020 et jusqu'au 31 décembre 2022.
S'agissant des autres biens, ces dispositions s'appliquent aux biens acquis à
l'état neuf ou pris en crédit-bail ou en location avec option d'achat à compter du 1er janvier 2020 et jusqu'au 31 décembre 2022, en vue de les installer sur un navire ou un bateau en
service.
Actualité liée :
X
Documents liés :
BOI-BIC-BASE-100 : BIC - Base d'imposition - Déductions exceptionnelles
BOI-BIC-BASE-100-40 : BIC - Base d'imposition - Déductions exceptionnelle - Déduction
exceptionnelle en faveur des équipements permettant aux navires et aux bateaux de transport de marchandises ou de passagers d'utiliser des énergies propres.
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00099 | https://bofip.impots.gouv.fr/bofip/12254-PGP.html/identifiant=ACTU-2020-00099 | 2020-06-10 00:00:00 | 82de3f3efa3c83a07e60617c895151d07da7c0466be261e63e2b50a6ab39ca1b | [
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Série / Division :
BAREME
Texte :
À la suite d'une erreur matérielle, la mise en ligne le 12 février 2020 du document lié est
remplacée par la présente publication.
Actualité liée :
12/02/2020 : TCA - Taxe due par les concessionnaires d'autoroutes - Indexation
partielle du tarif sur l'indice des prix à la consommation hors tabac (loi n°2019-1479 du 28 décembre 2019 de finances pour 2020, art. 81)
Document lié :
BOI-BAREME-000041 : BAREME - TCA - Barème de la taxe due par les
concessionnaires d'autoroutes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00037 | https://bofip.impots.gouv.fr/bofip/12262-PGP.html/identifiant=ACTU-2020-00037 | 2020-02-19 00:00:00 | 0a2f9caa99e1dc19123e7dda246b438d1c65ae6db0a26b73119badb54e38b223 | [
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] |
Série / Division :
TVA - CHAMP
Texte :
Pour l'application du a) de l'article 59 bis de la directive 2006/112/CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée, il est mis fin à la possibilité d'appliquer une réfaction forfaitaire pour la détermination de la part des loyers imposables en France dans le cadre des locations de bateau à des fins de voyage d'agrément.
Les conditions dans lesquelles doit être effectuée l'évaluation de la part des loyers imposables en France sont précisées.
Ces dispositions s'appliquent aux contrats de location ou d'affrètement en France conclus à compter du 1er novembre 2020
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-20-50-30 : TVA - Champ d'application et territorialité - Lieu des prestations de services - Dérogations aux règles générales afférentes à des prestations de services fournies à des assujettis ou à des personnes non assujetties
BOI-TVA-CHAMP-20-50-40-10 : TVA - Champ d'application et territorialité - Territorialité - Lieu des prestations de services - Dérogations à la règle générale afférente à des prestations de services fournies à des personnes non assujetties - Prestations diverses
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00264 | https://bofip.impots.gouv.fr/bofip/12538-PGP.html/ACTU-2020-00264-9 | 2020-11-06 00:00:00 | 8af02cd6c8ca087153ef14f1edba8ca4cc718bdb2f68461e4cb73449d26ea643 | [
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] |
Série / Division :
BIC - RICI
Texte :
Le crédit d'impôt en faveur des métiers d'art, prévu à
l'article 244 quater O du code général des impôts (CGI), a été prorogé jusqu'au 31 décembre 2022 par
l'article
139 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020.
Actualité liée :
X
Document lié :
BOI-BIC-RICI-10-100 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit
d'impôt en faveur des métiers d'art
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00048 | https://bofip.impots.gouv.fr/bofip/12196-PGP.html/identifiant=ACTU-2020-00048 | 2020-03-04 00:00:00 | 186ef2aa0ec61452d4e1bb8ec121d9b4d7d92f5648672c09f3404ecf7d1cb8b2 | [
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] |
Série / Division :
BIC - DECLA
Texte :
Les documents liés sont mis à jour des évolutions relatives à la téléprocédure d'échange des données informatisé - transfert des données fiscales et comptables « EDI - TDFC » et à la téléprocédure d'échange de formulaires informatisé - résultats professionnels « EFI - RP » pour la campagne déclarative 2020 et des évolutions des filières télédéclaratives.
Actualité liée :
X
Documents liés :
BOI-BIC-DECLA-30-60-30-10 : BIC - Régimes d'imposition et obligations déclaratives - Téléprocédures - Fonctionnement de la filière EDI
BOI-BIC-DECLA-30-60-30-30 : BIC - Régimes d'imposition et obligations déclaratives - Téléprocédures - Formalités préalables et organisation des transmissions EDI
BOI-BIC-DECLA-30-60-40 : BIC - Régimes d'imposition et obligations déclaratives - Téléprocédures - Obligations de télétransmission des déclarations de TVA, de CVAE, de résultats et de RCM, et des règlements de TVA, d'IS, de TS, de CVAE et de RCM
Signataire des documents liés :
Véronique Rigal, sous-directrice des professionnels et de l’action en recouvrement
| Bulletin officiel des finances publiques - impôts | ACTU-2020-00266 | https://bofip.impots.gouv.fr/bofip/12542-PGP.html/ACTU-2020-00266-3 | 2020-10-14 00:00:00 | 63f34fa8f437664991112051fa30dd60102ae96ca84738cda94d2e53cf23f8a0 | [
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] |
Série / Division :
RES - TVA
Texte :
Le dispositif d'auto-liquidation de la TVA prévu au 2 nonies de l'article 283 du code général des impôts est applicable aux travaux réalisés sur une centrale photovoltaïque lorsque cette dernière est regardée comme un bien immeuble au sens du b) de l’article 13 ter du règlement d’exécution n° 1042/2013 TVA du conseil du 7 octobre 2013 modifiant le règlement d’exécution (UE) n° 282/2011 du conseil du 15 mars 2011.
Actualité liée :
X
Document lié :
BOI-RES-TVA-000077 : RES - Taxe sur la valeur ajoutée - Régimes d'imposition et obligations déclaratives et comptables - Qualification au regard du dispositif de l'auto-liquidation des travaux relatifs à un parc photovoltaïque
BOI-TVA-DECLA-10-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevables de la taxe - Livraisons de biens et prestations de services - Détermination du redevable (mise à jour en cours de rédaction)
Signataire du document lié :
Laurent Perrin, chef du bureau fiscalité des transactions et régime fiscal des OSBL | Bulletin officiel des finances publiques - impôts | ACTU-2021-00094 | https://bofip.impots.gouv.fr/bofip/12873-PGP.html/ACTU-2021-00094 | 2021-03-03 00:00:00 | 8ecbe6ccb838b658f3cc196be820626a9891bdb95938d479acaf459063c6447f | [
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Série / Division :
RES
Texte :
La série « RES - Rescrits » du plan de classement est aménagée pour présenter les rescrits de portée générale par impôt ou procédure fiscale.
Les BOI de la série RES sont republiés en la forme pour intégrer un nouvel identifiant juridique, sans que les réponses soient modifiées.
Signataire des documents liés :
Olivier LEFOULON, Chef du bureau expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2021-00120 | https://bofip.impots.gouv.fr/bofip/12923-PGP.html/ACTU-2021-00120 | 2021-03-09 00:00:00 | f0774c2a89ecf8dc19849201fcf41f7a901cc3430be84f0fcf057441d4fd8e2b | [
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] |
Série / Division :
IF - TFNB
Texte :
L’article 104 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prolonge de trois ans le bénéfice du dégrèvement de taxe foncière sur les propriétés non bâties situées dans le périmètre d'une association foncière pastorale. Ce dégrèvement, prévu à l'article 1398 A du code général des impôts, s'applique désormais jusqu'aux impositions établies au titre de l'année 2023.
Actualité liée :
X
Document lié :
BOI-IF-TFNB-50-10-20 : IF - Taxe foncière sur les propriétés non bâties - Recouvrement, contrôle et contentieux - Juridiction contentieuse - Dégrèvements spéciaux
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00007 | https://bofip.impots.gouv.fr/bofip/12732-PGP.html/ACTU-2021-00007 | 2021-03-24 00:00:00 | 931a5ebba420abb2a40bea722012708c987fdc3777e8a64b385c44c364053e1c | [
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] |
Série / Division :
IF - AUT
Texte :
L'article 194 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 modifie les dispositions de l'article 1601 du code général des impôts afin de tirer les conséquences des nouvelles modalités de financement du réseau des chambres des métiers et de l'artisanat (CMA) introduites par la loi relative à la croissance et à la transformation des entreprises (PACTE). En application de ces dispositions, CMA France devient le seul affectataire de la taxe pour frais de chambres des métiers et de l'artisanat (TCMA) qui est constituée de deux contributions : un droit fixe et un droit additionnel à la cotisation foncière des entreprises (CFE).
Par ailleurs, compte tenu de cette affectation unique, il est prévu que CMA France arrêtera le montant du droit fixe dans la limite d'un pourcentage du montant annuel du plafond de la sécurité sociale, ainsi que le produit du droit additionnel entre 60% et 90% du produit du droit fixe.
Enfin, il est précisé que pour l'assujettissement au droit fixe, la notion de ressortissant doit désormais s'apprécier au niveau des chambres de régions et des chambres locales d'Alsace et de Moselle.
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-2021-00126 | https://bofip.impots.gouv.fr/bofip/12952-PGP.html/ACTU-2021-00126 | 2021-06-23 00:00:00 | 8d8194899d7b029bc79326250caf52e3bf6284980a4ae6fd803527bcdf8e7eca | [
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] |
Séries / Divisions :
BIC - RICI ; RES - BIC
Texte :
La présente publication apporte des précisions concernant les aménagements successifs du crédit d’impôt recherche (CIR) et du crédit d’impôt innovation (CII) opérés depuis la loi de finances pour 2020.
L’article 130 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a abaissé le taux applicable aux dépenses de personnel pour le calcul du forfait des dépenses de fonctionnement retenu dans l’assiette du CIR et du CII prévus à l'article 244 quater B du code général des impôts (CGI).
Il a également rétabli à 100 millions d’euros de dépenses de recherche le seuil de l'obligation déclarative complémentaire complète et instauré une obligation déclarative complémentaire portant sur la part des jeunes docteurs lorsque les dépenses de recherche sont comprises entre 10 millions et 100 millions d’euros.
L’article 132 de la loi n° 2019-1479 du 28 décembre 2019 a aménagé les modalités de prise en compte des dépenses de recherche externalisées pour mettre fin aux montages dits de « sous-traitance en cascade ».
L’article 35 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 instaure deux taux majorés de CII pour les dépenses exposées dans des exploitations situées sur le territoire de la collectivité de Corse.
Par ailleurs, des précisions sont apportées sur le champ des dépenses externalisées éligibles au CIR ainsi que sur les modalités de calcul du CIR des organismes prestataires suite à deux décisions récentes du Conseil d'État (CE, 9ème et 10ème chambres réunies, décision du 22 juillet 2020, n° 428127, FNAMS, ECLI:FR:CECHR:2020:428127.20200722 et CE, 8ème et 3ème chambres réunies, décision du 09 septembre 2020, n° 440523, Takima, ECLI:FR:CECHR:2020:440523.20200909).
Le commentaire relatif à la définition des activités de recherche et développement est également mis à jour et intègre les notions du Manuel de Frascati de 2015.
Enfin, il est procédé au retrait de publication du BOI-RES-BIC-00034 suite aux arrêts de la cour administrative d'appel de Nancy du 3 décembre 2020 (CAA Nancy, décision du 03 décembre 2020, n° 19NC02371-1902372-1902373), qui apportent des précisions quant aux éléments d’appréciation de la qualité de petite et moyenne entreprise au sens du droit de l’Union européenne dans le cadre d'une demande de remboursement immédiat de crédit d'impôt.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche
BOI-BIC-RICI-10-10-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Champ d'application
BOI-BIC-RICI-10-10-10-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Champ d'application - Entreprises concernées
BOI-BIC-RICI-10-10-10-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Champ d'application - Définition des activités de recherche et développement éligibles
BOI-BIC-RICI-10-10-10-25 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Champ d'application - Distinction entre activités de recherche et développement et activités connexes
BOI-BIC-RICI-10-10-20-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Dépenses de recherche éligibles - Dépenses de personnel
BOI-BIC-RICI-10-10-20-25 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Dépenses de recherche éligibles - Autres dépenses de fonctionnement
BOI-BIC-RICI-10-10-20-30 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Dépenses de recherche éligibles - Dépenses externalisées
BOI-BIC-RICI-10-10-30-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Détermination du crédit - Modalités de calcul particulières
BOI-BIC-RICI-10-10-45 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Cas des PME réalisant certaines dépenses d'innovation
BOI-BIC-RICI-10-10-45-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Cas des PME réalisant certaines dépenses d'innovation - Détermination de la fraction de crédit d'impôt
BOI-BIC-RICI-10-10-50 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Utilisation du crédit d'impôt
BOI-BIC-RICI-10-10-60 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Obligations déclaratives et contrôle
BOI-RES-BIC-000034 : RES - Bénéfices industriels et commerciaux - Réductions et crédits d'impôt - Crédit d'impôt recherche - Eligibilité des PME au sens du droit de l'Union européenne au remboursement immédiat des créances de crédit d'impôt recherche
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2021-00217 | https://bofip.impots.gouv.fr/bofip/13196-PGP.html/ACTU-2021-00217 | 2021-07-13 00:00:00 | 8e5c1c9629d6832b4bda9736d7d8bb00478215454ba933220757c7a5af7956de | [
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] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00188 | https://bofip.impots.gouv.fr/bofip/9627-PGP.html/identifiant=ACTU-2014-00188 | 2014-07-07 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Séries / Divisions :
IR - RICI ; DJC - COVID19 ; RES - IR
Texte :
Conformément aux dispositions du C du I de l'article 199 novovicies du code général des impôts (CGI), le bénéfice du dispositif « Pinel » est conditionné à des délais d'achèvement des logements ou des travaux, qui diffèrent selon la nature de l'investissement réalisé et la date de réalisation de l'investissement. Pour les logements acquis en l’état futur d’achèvement, l'achèvement du logement doit intervenir dans les trente mois qui suivent la date de la signature de l’acte authentique d’achat.
Pour tenir compte des différents ralentissements liés notamment aux difficultés d’approvisionnement de matériaux et à la mise en place des mesures de protection sanitaire sur les chantiers, il est admis de proroger le délai légal de trente mois, en sus du délai de 104 jours résultant de l'article 8 de l’ordonnance n° 2020-306 du 25 mars 2020 relative à la prorogation des délais échus pendant la période d'urgence sanitaire et à l'adaptation des procédures pendant cette même période, d’une période forfaitaire de 261 jours complémentaires, afin de neutraliser au total et au titre de la crise sanitaire et de ses conséquences, une période de douze mois qui a débuté le 12 mars 2020 pour s'achever le 11 mars 2021.
En conséquence, le délai légal de trente mois qui n’a pas expiré avant le 12 mars 2020 est prorogé d’une période totale de douze mois (365 jours).
De même, dans les cas où le délai de trente mois aurait dû commencer à courir pendant la période neutralisée (soit entre le 12 mars 2020 et le 11 mars 2021 inclus), son point de départ sera reporté au 12 mars 2021.
Cette mesure de tempérament conduisant in fine à la neutralisation de la période du 12 mars 2020 au 11 mars 2021 inclus dans le décompte du délai légal d'achèvement pour le bénéfice de la réduction d'impôt pour les logements acquis en l'état futur d'achèvement s'applique, dans les mêmes conditions, pour l'ensemble des délais d’achèvement des logements ou des travaux prévus au C du I de l'article 199 novovicies du CGI et ce, quelle que soit la nature de l'investissement réalisé.
Actualité liée :
24/06/2020 : DJC - COVID19 - Dispositions prises dans le cadre de l'épidémie de COVID-19 - Adaptation des délais de procédures administratives et juridictionnelles et des formalités en période de crise sanitaire COVID19 - Mise à jour suite à consultation publique
Documents liés :
BOI-IR-RICI-360-10-10 : IR - Réductions d’impôt sur le revenu en faveur de l’investissement locatif intermédiaire - Dispositifs « Duflot » et « Pinel » - Champ d’application - Opérations concernées (mise à jour en cours de rédaction)
BOI-DJC-COVID19-20-10 : DJC - COVID19 - Adaptation des délais de procédures administratives et juridictionnelles et des formalités en période de crise sanitaire COVID19 - Incidences sur les missions de la DGFiP
BOI-RES-IR-000101 : RES - Impôt sur le revenu - Réductions et crédits d'impôt - Dispositif « Pinel » - Prorogation du délai légal d'achèvement des logements acquis en l'état futur d'achèvement en raison des différents ralentissements liés à la crise sanitaire
Signataire des documents liés :
Antoine Magnant, directeur général adjoint des finances publiques | Bulletin officiel des finances publiques - impôts | ACTU-2021-00295 | https://bofip.impots.gouv.fr/bofip/13393-PGP.html/ACTU-2021-00295 | 2022-03-02 00:00:00 | 1a4fabe7fa7f78d69d11c8723670a9bff5052248cd723e2e6675330cdd333816 | [
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] |
Séries / Divisions :
IS - CHAMP ; TVA - CHAMP ; TVA - DECLA
Texte :
Conformément aux dispositions du 1 bis de l'article 206 du code général des impôts (CGI) et du deuxième alinéa du b du 1° du 7 de l'article 261 du CGI, le seuil de la franchise d'impôt sur les sociétés (IS) et de taxe sur la valeur ajoutée (TVA) dont bénéficient les organismes sans but lucratif au titre de leurs recettes d'exploitation provenant de leurs activités lucratives accessoires, est indexé, chaque année, sur la prévision de l'indice des prix à la consommation, hors tabac, retenue dans le projet de loi de finances de l'année.
Ce dispositif est également applicable en matière de contribution économique territoriale (CET).
Ce seuil est porté à 73 518 € :
- pour les exercices clos à compter du 31 décembre 2021 en matière d'IS ;
- pour l'année 2022 en matière de CET ;
- pour les recettes encaissées à compter du 1er janvier 2022 en matière de TVA. Cependant, le bénéfice de la franchise de TVA pour l'année 2022 sera acquis dès lors que le seuil de chiffre d'affaires réalisé en 2021 ne dépasse pas 73 518 €.
Les conditions d'application de la franchise demeurent inchangées.
Actualité liée :
X
Documents liés :
BOI-IS-CHAMP-10-50-10-10 : IS - Champ d'application et territorialité - Collectivités imposables - Organismes privés autres que les sociétés - Conditions générales d'assujettissement des organismes privés - Présentation générale des conditions d'assujettissement
BOI-IS-CHAMP-10-50-20-20 : IS - Champ d'application et territorialité - Collectivités imposables - Organismes privés autres que les sociétés - Organismes réalisant des activités lucratives accessoires - Franchise
BOI-TVA-CHAMP-30-10-30-10 : TVA - Champ d'application et territorialité - Exonérations - Opérations exonérées en régime intérieur - Organismes d'utilité générale - Principes généraux applicables aux organismes sans but lucratif
BOI-TVA-CHAMP-30-10-30-30 : TVA - Champ d'application et territorialité - Opérations exonérées en régime intérieur - Organismes d'utilité générale - Organismes philosophiques, religieux, politiques, patriotiques, civiques ou syndicaux
BOI-TVA-DECLA-20-30-20-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Mesures propres à certaines entreprises - Régime applicable aux organismes sans but lucratif
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00028 | https://bofip.impots.gouv.fr/bofip/13498-PGP.html/ACTU-2022-00028 | 2022-03-23 00:00:00 | 854eb187445f3aafff2516f3ecc2fe191e61beb1a55b262be9b6d6b80c4824eb | [
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Série / Division :
BIC - RICI
Texte :
La présente publication commente plusieurs évolutions législatives récentes du dispositif d'éco-prêt à taux zéro (éco-PTZ) prévu à l'article 244 quater U du code général des impôts (CGI).
L'article 24 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit que l'emprunteur peut solliciter, dans certaines circonstances particulières (décès ou accident de santé de l’emprunteur entraînant une interruption temporaire de travail d'au moins trois mois, état de catastrophe naturelle ou technologique, procédure contentieuse liée à la réalisation de l'opération ou force majeure), un allongement du délai de production des pièces justifiant de la réalisation effective des travaux ayant ouvert droit à une avance remboursable sans intérêt.
L'article 24 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit par ailleurs que lorsque l’éco-PTZ est accordé à un syndicat de copropriétaires, la date d’octroi de l’avance, point de départ du délai imparti à l’emprunteur pour justifier de la réalisation des travaux, s'entend de la date de signature par l'emprunteur du contrat de prêt mentionné à l'article 26-5 de la loi n° 65-557 du 10 juillet 1965 modifiée fixant le statut de la copropriété des immeubles bâtis.
En outre, l'article 140 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 autorise, à titre expérimental, jusqu’au 31 décembre 2021, les sociétés de tiers-financement (STF) à distribuer des éco-PTZ « performance énergétique globale » et « copropriétés » dans deux régions (Hauts-de-France et Ile-de-France). Cette expérimentation est entrée en vigueur au 1er avril 2020.
Enfin, l'article 86 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 procède à plusieurs aménagements du dispositif :
- il proroge l'application de l’éco-PTZ aux offres d'avances remboursables émises jusqu'au 31 décembre 2023 ;
- il instaure par ailleurs une nouvelle catégorie d’éco-PTZ destiné à financer le reste-à-charge des travaux d'amélioration de la performance énergétique du logement ayant ouvert droit à la prime de transition énergétique mentionnée au II de l'article 15 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, dite « MaPrimeRénov’». Dans le cadre de la mobilisation combinée de ces deux dispositifs, il prévoit des modalités simplifiées de constitution et d'instruction des dossiers d’éco-PTZ. Ces dispositions s’appliquent aux offres d'avances émises à compter du 1er juillet 2022 ;
- il prévoit le rehaussement du plafond de l’éco-PTZ « performance énergétique globale » de 30 000 € à 50 000 € et l’augmentation de la durée maximale de son remboursement de quinze à vingt ans. Cette mesure s’applique aux offres d'avances émises à compter du 1er janvier 2022 ;
- il proroge jusqu'au 31 décembre 2023 l’expérimentation initiée par l'article 140 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 permettant la distribution de l’éco-PTZ par des STF dans les régions d'Ile-de-France et des Hauts-de-France.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-110 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt au titre des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens
BOI-BIC-RICI-10-110-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôts - Crédits d'impôt au titre des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens - Champ d'application
BOI-BIC-RICI-10-110-30 : BIC - Réductions et crédits d'impôt - Crédits d'impôts - Crédit d'impôt au titre des avances remboursables ne portant pas intérêt pour le financement de travaux d'amélioration de la performance énergétique des logements anciens - Remise en cause et contrôle
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00081 | https://bofip.impots.gouv.fr/bofip/13594-PGP.html/ACTU-2022-00081 | 2022-05-04 00:00:00 | 88129bca0c32ca7b3cf8e8b773fa85a106bce87522ddc34a4e20eed764fcce72 | [
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Séries / Divisions :
IS - RICI ; LETTRE
Texte :
1/ L'article 108 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a instauré un dispositif de réduction d'impôt en faveur des entreprises soumises à l'impôt sur les sociétés qui réalisent dans les collectivités d’outre-mer (COM) et en Nouvelle-Calédonie des investissements productifs neufs, des investissements dans le secteur du logement locatif (logement intermédiaire, logement social et location-accession à la propriété immobilière) ou des souscriptions au capital de sociétés réalisant de tels investissements dans ces territoires.
Ce nouveau dispositif de réduction d’impôt, codifié à l’article 244 quater Y du code général des impôts (CGI), remplace le mécanisme de déduction fiscale prévu à l’article 217 duodecies du CGI.
Il s’applique, sous réserve des mesures transitoires, au titre des investissements réalisés :
- en Nouvelle-Calédonie et dans les COM hors Saint-Martin, à compter du 1er janvier 2022 ;
- et à Saint-Martin à compter du 7 mai 2022.
Ce dispositif s'applique aux investissements réalisés jusqu'au 31 décembre 2025.
2/ L’article 16 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 procède à plusieurs ajustements du dispositif de réduction d’impôt prévu à l'article 244 quater Y du CGI.
Il précise les modalités d’appréciation des ressources du locataire visées au d du 2° du D du I de l'article 244 quater Y du CGI dans le cadre des investissements réalisés dans le secteur du logement social.
Cette disposition s’applique au titre des investissements réalisés :
- en Nouvelle-Calédonie et dans les COM hors Saint-Martin, à compter du 1er janvier 2022 ;
- à Saint-Martin à compter d’une date fixée par décret à paraître.
Par ailleurs, l'article 16 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 conditionne le bénéfice de la réduction d’impôt pour investissements dans le secteur du logement social à la cession du logement, à l’issue de la période légale de location, à un organisme de logement social ou à une personne physique choisie par l’organisme locataire.
Cette disposition s’applique au titre des investissements réalisés :
- en Nouvelle-Calédonie et dans COM hors Saint-Martin, à compter du 1er janvier 2022 ;
- à Saint-Martin, à compter d’une date fixée par décret à paraître.
En outre, l'article 16 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 ouvre le bénéfice de la réduction d’impôt prévue à l'article 244 quater Y du CGI aux travaux de démolition d’immeubles préalables à la construction de logements sociaux neufs.
Cette disposition s'applique aux travaux :
- en Nouvelle-Calédonie et dans les COM hors Saint-Martin pour lesquels, d’une part, une demande de permis de construire est déposée à compter du 1er janvier 2022 et d’autre part les travaux de démolition n'ont pas été engagés avant cette date ;
- à Saint-Martin, pour lesquels, d’une part, une demande de permis de construire est déposée à compter d’une date fixée par décret à paraître et, d’autre part, les travaux de démolition n'ont pas été engagés avant cette date.
3/ Enfin, l’article 72 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 précise les conditions d’éligibilité des investissements productifs réalisés dans le secteur du transport aérien ou maritime à cette réduction d'impôt. Le bénéfice des aides fiscales prévu à l’article 244 quater Y du CGI est réservé aux moyens de transport utilisés exclusivement au départ ou à l’arrivée de territoires ultramarins et dont des activités de maintenance sont réalisées au sein d’installations situées dans ces territoires.
Cette disposition s’applique aux exercices clos à compter du 31 décembre 2022.
Actualité liée :
X
Documents liés :
BOI-IS-RICI-20 : IS - Réductions et crédits d'impôt - Réductions d'impôt
BOI-IS-RICI-20-40 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie
BOI-IS-RICI-20-40-10 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Entreprises bénéficiaires de la réduction d’impôt
BOI-IS-RICI-20-40-20 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Nature et localisation des investissements éligibles
BOI-IS-RICI-20-40-20-10 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Nature et localisation des investissements éligibles - Investissements productifs et assimilés
BOI-IS-RICI-20-40-20-20 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Nature et localisation des investissements éligibles - Investissements réalisés dans le secteur du logement locatif
BOI-IS-RICI-20-40-20-30 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Souscription au capital des sociétés qui réalisent des investissements dans les COM ou en Nouvelle-Calédonie
BOI-IS-RICI-20-40-30 : IS - Réductions et crédits d’impôt - Réduction d’impôt en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Modalités de détermination et d’utilisation de la réduction d’impôt
BOI-IS-RICI-20-40-40 : IS - Réductions et crédits d’impôt - Réduction en faveur des investissements réalisés dans les collectivités d’outre-mer et en Nouvelle-Calédonie - Obligations de conservation des biens, obligations déclaratives, contrôle et sanctions
BOI-LETTRE-000264 : LETTRE - IS - Modèle de lettre d'engagement de maintien des investissements réalisés dans les DOM (Article 217 undecies du CGI), les COM ou en Nouvelle-Calédonie (Article 244 quater Y du CGI)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00098 | https://bofip.impots.gouv.fr/bofip/13629-PGP.html/ACTU-2022-00098 | 2022-07-06 00:00:00 | be34a68fd8ea6d219894949916c4ed9eee82097df9fb4f59734483eea2029903 | [
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] |
Série / Division :
TFP - IFER
Texte :
1/ Conformément au II de l'article 1635-0 quinquies du code général des impôts (CGI), les montants et tarifs de chacune des composantes de l'imposition forfaitaire sur les entreprises de réseaux (IFER) sont revalorisés chaque année comme le taux prévisionnel, associé au projet de loi de finances de l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.
Pour l'année 2023, ce taux s'élève à 4,3 %.
En outre, le tarif applicable à chacun des éléments de l'IFER mentionnée à l'article 1599 quater B du CGI est majoré, pour l'année 2023, conformément au mécanisme de garantie des ressources prévu au III de l'article 112 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011 qui prévoit que, lorsque le montant du produit total de l'IFER portant sur les répartiteurs principaux de la boucle locale cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial perçu au titre d'une année est inférieur à 400 millions d'euros, le tarif applicable au titre de l'année suivante est majoré par un coefficient égal au quotient d'un montant de 400 millions d'euros par le montant du produit perçu.
Compte tenu du produit de cette composante de l'IFER perçu au titre de l'année 2022, le coefficient de majoration du tarif pour l'année 2023 est de 1,11842.
2/ Par ailleurs, l’article 108 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 prévoit une hausse du tarif de l’IFER sur les installations de production d’électricité d’origine géothermique, qui est porté à 24 €. En conséquence, pour l'année 2023 le tarif est fixé à 25,03 € par kilowatt de puissance électrique installée en tenant compte de la revalorisation pour 2023.
Actualité liée :
X
Documents liés :
BOI-TFP-IFER : TFP - Imposition forfaitaire sur les entreprises de réseaux (IFER)
BOI-TFP-IFER-10 : TFP - IFER sur les éoliennes et hydroliennes
BOI-TFP-IFER-20 : TFP - IFER sur les installations de production d’électricité d’origine nucléaire ou thermique à flamme
BOI-TFP-IFER-30 : TFP - IFER sur les centrales de production d'énergie électrique d'origine photovoltaïque ou hydraulique
BOI-TFP-IFER-40 : TFP - IFER sur les transformateurs électriques
BOI-TFP-IFER-50 : TFP - IFER sur les stations radioélectriques
BOI-TFP-IFER-60 : TFP - IFER sur les installations gazières et les canalisations de transport de gaz naturel, d'autres hydrocarbures et de produits chimiques
BOI-TFP-IFER-70 : TFP - IFER sur le matériel ferroviaire roulant utilisé sur le réseau ferré national pour les opérations de transport de voyageurs
BOI-TFP-IFER-80 : TFP - IFER sur certains matériels roulants utilisés sur les lignes de transport en commun de voyageurs en Île-de-France
BOI-TFP-IFER-90 : TFP - IFER sur les répartiteurs principaux de la boucle locale cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial
BOI-TFP-IFER-100 : TFP - IFER sur les installations de production d’électricité d’origine géothermique
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00015 | https://bofip.impots.gouv.fr/bofip/13807-PGP.html/ACTU-2023-00015 | 2023-02-01 00:00:00 | 74d9940292ed2ff5b30133addb74361a9bc5597f20fc8ab31740eb922bf25fed | [
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] |
Série / Division :
BIC - PROV
Texte :
L'article 6 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 instaure, au profit des entreprises captives de réassurance, un dispositif de provision déductible fiscalement codifié au II de l'article 39 quinquies G du code général des impôts.
Ce dispositif entre en vigueur le 1er janvier 2023.
Actualité liée :
X
Documents liés :
BOI-BIC-PROV-60-70 : Bénéfices industriels et commerciaux - Provisions - Provisions réglementées - Entreprises d'assurance et de réassurance
BOI-BIC-PROV-60-70-10 : BIC - Provisions réglementées - Entreprise d'assurance et de réassurance - Provisions pour égalisation
BOI-BIC-PROV-60-70-15 : BIC - Provisions réglementées - Entreprises d'assurance et de réassurance - Provision pour résilience des entreprises captives de réassurance
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00083 | https://bofip.impots.gouv.fr/bofip/13937-PGP.html/ACTU-2023-00083 | 2023-06-14 00:00:00 | c70f0e0ba96955cc97b8eeed2089a8c9675e2ee51073722719b42b3c93c42ef9 | [
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] |
Série / Divisions :
IS - BASE ; IS - DEF ; IS - LIQ ; IS - RICI
Texte :
L’article 37 de la loi n° 2022-1726 du 29 décembre 2022 de finances pour 2023 modifie la limite de bénéfice taxable au taux réduit d’impôt sur les sociétés prévue au b du I de l’article 219 du code général des impôts.
Pour les exercices clos à compter du 31 décembre 2022, le taux réduit d’imposition de 15 % est ouvert aux entreprises qui réalisent un chiffre d’affaires n’excédant pas 10 000 000 € dans la limite de 42 500 € (38 120 € auparavant) de bénéfice par période de douze mois.
Les autres conditions d’application du taux réduit ne sont pas modifiées.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-10-10-10-10 : IS - Base d'imposition - Produits - Produits de participation reçus de filiales et abandons de créances reçus de la mère dans le cadre du régime fiscal des sociétés mères et filiales - Conditions d'application du régime spécial - Conditions relatives aux sociétés éligibles
BOI-IS-DEF-20-10 : IS - Déficits et moins-values nettes à long terme - Report en arrière - Modalités du report en arrière du déficit
BOI-IS-LIQ-20 : IS - Liquidation et taux - Taux réduit applicable au bénéfice des petites et moyennes entreprises
BOI-IS-LIQ-20-10 : IS - Liquidation et taux - Taux réduit applicable au bénéfice des petites et moyennes entreprises - Redevables concernés
BOI-IS-LIQ-20-20 : IS - Liquidation et taux - Taux réduit applicable au bénéfice des petites et moyennes entreprises - Modalités d'application
BOI-IS-RICI-30-10-20-10 : IS - Réductions et crédits d'impôts - Dispositif général d'imputation - Modalités d'imputation des crédits d'impôts
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00059 | https://bofip.impots.gouv.fr/bofip/13883-PGP.html/ACTU-2023-00059 | 2023-06-21 00:00:00 | f1e64946e66034ebd36e06dcfa212bc8d381b41f30de072aa8db79ff1e51dc28 | [
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Séries / Divisions :
IS - RICI ; SJ - AGR
Texte :
1/ Le 8° du III de l'article 29 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a supprimé la réduction d'impôt pour l'acquisition d'un trésor national, prévue à l'article 238 bis-0 AB du code général des impôts (CGI), pour les opérations pour lesquelles le compromis de vente ou le contrat de vente n'a pas été signé à la date du 1er janvier 2020.
En conséquence, les commentaires doctrinaux exposés au II § 150 à 250 du BOI-SJ-AGR-50-30 afférents à ce dispositif fiscal sont retirés.
2/ Par ailleurs, les commentaires relatifs à la réduction d'impôt pour les dons en faveur de l'achat par l'État ou toute personne publique d'un trésor national, codifiée à l'article 238 bis-0 A du CGI, sont transférés et mis à jour au BOI-IS-RICI-20-20.
Actualité liée :
03/02/2021 : BA - BIC - IS - FORM - Rationalisation de la réduction d'impôt en faveur du mécénat (loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 29 et 134 et loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 149)
Documents liés :BOI-IS-RICI-20-20 : IS - Réductions et crédits d'impôt - Réduction d'impôt pour les dons en faveur de l'achat par l'État ou toute personne publique d'un trésor nationalBOI-SJ-AGR-50 : SJ - Mesures fiscales soumises à agrément préalable - Agréments en faveur du patrimoine artistique nationalBOI-SJ-AGR-50-30 : SJ - Mesures fiscales soumises à agrément préalable - Agréments en faveur du patrimoine artistique national - Versements en faveur de l'acquisition d'un trésor national BOI-LETTRE-000125 : LETTRE - SJ - Modèle de demande d’agrément pour l'acquisition directe d'un trésor national (CGI, art. 238 bis-0 AB)
Signataire des documents liés :
Olivier Palat, chef du bureau agréments et animation des rescrits | Bulletin officiel des finances publiques - impôts | ACTU-2022-00041 | https://bofip.impots.gouv.fr/bofip/13513-PGP.html/ACTU-2022-00041 | 2023-10-18 00:00:00 | 904b14d0284d177de81bc0c63dc1da30dba3094f8c7e7703713c41bdb1bacf3f | [
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Série / Division :IF - CFETexte :1/ En conséquence des décisions du Conseil d'État du 28 juillet 2017 (CE, décision du 28 juillet 2017, n° 390092, ECLI:FR:CECHS:2017:390092.201707282) et du 4 mai 2018 (CE, décision du 4 mai 2018, n° 402897, ECLI:FR:CECHR:2018:402897.20180504), l'imposition à la cotisation foncière des entreprises (CFE) de l'activité de location et de sous-location d'immeuble est précisée. La jurisprudence rendue en matière de taxe professionnelle qui, en cas de location en cascade, écartait l'assujettissement des bailleurs ne fournissant pas la prestation d'hébergement (CE, décision du 24 mars 2006, n° 269716) ne trouve plus à s'appliquer en matière de CFE.La présente publication modifie donc les commentaires doctrinaux relatifs à l'assujettissement à la CFE des loueurs en meublé pour tenir compte de ces décisions.Ces modifications s'appliquent à compter des impositions dues au titre de 2024.2/ Plusieurs précisions, également issues d'évolutions jurisprudentielles, sont apportées sur le caractère professionnel au sens de la CFE de l'activité de concession ou sous-concession de marques, de brevets et autres droits incorporels.Actualité liée :XDocuments liés :BOI-IF-CFE-10-20-20-30 : IF - Cotisation foncière des entreprises - Champ d'application - Activités passibles de la cotisation foncière des entreprises - Caractéristiques générales des activités imposables - Caractère professionnel - Activités ne se rapportant pas à la gestion d'un patrimoine privéBOI-IF-CFE-10-30-10-50 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations de plein droit permanentes - Locations meublées et parties communes des immeubles loués ou sous-louésSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00122 | https://bofip.impots.gouv.fr/bofip/14058-PGP.html/ACTU-2023-00122 | 2023-11-08 00:00:00 | 0662638c1f0712566defd0745dd8fed65fdd46102d98c5578a4bc2db78967f4f | [
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Séries / Divisions :TCA - FIN ; ANNXTexte :La liste des sociétés françaises dont les titres entrent dans le champ de la taxe sur les transactions financières prévue par les dispositions de l'article 235 ter ZD du code général des impôts au 1er décembre 2023 est mise à jour. Actualité liée :XDocument lié :BOI-ANNX-000467 : ANNEXE - TCA - Taxe sur les transactions financières - Liste des sociétés françaises dont la capitalisation boursière dépasse un milliard d'eurosSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00143 | https://bofip.impots.gouv.fr/bofip/14089-PGP.html/ACTU-2023-00143 | 2023-12-20 00:00:00 | cea6c412d2b41cd2a22cfcd7c853219fdb95a8f6796f1c168186a2ec0a5c20b8 | [
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Série / Division :RES - TVATexte :Des précisions sont apportées sur le taux de taxe sur la valeur ajoutée applicable aux produits qui relèvent de la catégorie des jeux de société.Actualité liée :XDocument lié :BOI-RES-TVA-000137 : RES - Taxe sur la valeur ajoutée - Liquidation - Taux de TVA applicable à la livraison de jeux de sociétéSignataire du document lié :Gilles Le Moigne, chef du bureau d'appui et de coordination des contrôles | Bulletin officiel des finances publiques - impôts | ACTU-2024-00004 | https://bofip.impots.gouv.fr/bofip/14110-PGP.html/ACTU-2024-00004 | 2024-04-17 00:00:00 | 25d7d5a0ac26d7c0fbb6de040913f3e20de3f01999288ff9a5df6d5f06037705 | [
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Série / Division :BIC-RICITexte :L'article 71 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 proroge, jusqu'au 31 décembre 2027, le crédit d'impôt en faveur des établissements de crédit et des sociétés de financement qui octroient des prêts à taux zéro destinés à financer la première accession à la propriété (PTZ), prévu à l'article 244 quater V du code général des impôts (CGI).L'article 71 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 apporte par ailleurs plusieurs aménagements au dispositif, dont les modalités sont précisées par le décret n° 2024-304 du 2 avril 2024 relatif aux prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété et l’arrêté du 2 avril 2024 modifiant l'arrêté du 30 décembre 2010 relatif aux conditions d'application des dispositions concernant les prêts ne portant pas intérêt consentis pour financer la primo-accession à la propriété.Ces aménagements s'appliquent aux offres de prêt émises à compter du 1er avril 2024.Ainsi, pour les offres de prêt émises à compter de cette même date :le « PTZ neuf » est recentré sur les logements situés dans un bâtiment d’habitation collectif en zones tendues (A et B1). Par exception, les opérations faisant l’objet d’un contrat de prêt social location accession ou de bail réel solidaire, les opérations d’accession sociale à la propriété réalisées dans le périmètre d’une zone de l’Agence nationale pour la rénovation urbaine, ainsi que l'aménagement, avec ou sans acquisition, de locaux non destinés à l'habitation en locaux à usage de logement, restent éligibles, y compris en logement individuel et dans les zones détendues (B2 et C) ;s'agissant du « PTZ ancien sous conditions de travaux », qui continue de s’appliquer exclusivement en zones détendues (B2 et C), sont désormais exclus des travaux pouvant être financés par le PTZ les travaux relatifs à l’installation d’un dispositif de chauffage fonctionnant aux énergies fossiles. Ces travaux ne sont par ailleurs plus pris en compte pour apprécier la quote-part minimale du coût de l’opération faisant l’objet de travaux. Enfin, le niveau de performance minimal à atteindre après travaux est rehaussé de la classe E à la classe D ;afin de renforcer le soutien apporté aux primo-accédants à la propriété et particulièrement aux ménages les plus modestes, tout en introduisant davantage de progressivité dans le dispositif :les plafonds relatifs aux conditions de ressources de l'emprunteur sont rehaussés ;le coefficient familial pris en compte dans le cadre du dispositif est revalorisé ;les durées d’amortissement des prêts sont aménagées ;la quotité du coût total de l'opération déterminant le montant du prêt est modulée en fonction des ressources de l'emprunteur, sans pouvoir excéder 50 % (contre 40 % avant réforme). Cette quotité est ainsi fixée, pour toutes les opérations éligibles, à 50 % pour les emprunteurs relevant de la première tranche de ressources, à 40 % pour les emprunteurs relevant des deuxième et troisième tranches et à 20 % pour les emprunteurs relevant de la quatrième tranche. Par dérogation, la quotité applicable aux logements anciens sous condition de vente du parc social à ses occupants est fixée à 20 % (contre 10 % avant la réforme).Actualité liée :XDocument lié :BOI-BIC-RICI-10-140 : BIC - Réductions et crédits d'impôt - Crédit d'impôt au titre de prêts à taux zéro (PTZ) pour la première accession à la propriété des personnes physiquesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00141 | https://bofip.impots.gouv.fr/bofip/14307-PGP.html/ACTU-2024-00141 | 2024-06-12 00:00:00 | 42b17aa75c3d3dca8e13cf6be4e3a6a0225290a3a161506dc25ff4eb3ced498b | [
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Série / Division :INT - CVBTexte :Par un échange de notes verbales signées les 14 et 28 décembre 2023, publié par le décret n° 2024-227 du 14 mars 2024 portant publication de l'accord sous forme d'échange de notes verbales entre le Gouvernement de la République française et le Gouvernement du Royaume d'Arabie saoudite relatif à la reconduction de la convention du 18 février 1982 en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur les successions (ensemble un protocole), signées à Paris les 14 et 28 décembre 2023, la France et l'Arabie Saoudite ont décidé de proroger pour une période de cinq ans, à compter du 1er janvier 2024, la convention fiscale franco-saoudienne du 18 février 1982 en vue d'éviter les doubles impositions en matière d'impôt sur le revenu et sur les successions (ensemble un protocole) (PDF - 467 Ko).Actualité liée :XDocument lié :BOI-INT-CVB-SAU : INT - Conventions bilatérales - Convention fiscale entre la France et l'Arabie saouditeSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00088 | https://bofip.impots.gouv.fr/bofip/14216-PGP.html/ACTU-2024-00088 | 2024-07-10 00:00:00 | d51f53134c1a54e465fd5455ce7dee0946a8c6acdc7aece92be8c12c664586f9 | [
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Série / Division :BIC - RICITexte :1/ L’article 64 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 précise, dans un objectif de clarté de la norme fiscale, la nature des travaux de rénovation d’hôtel et d'établissements de santé privés éligibles au crédit d’impôt pour investissements en Corse (CIIC), prévu à l'article 244 quater E du code général des impôts.2/ Par ailleurs, des précisions sont également apportées concernant :la définition de l’investissement initial prévue au point 49 de l’article 2 du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 modifié déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité (RGEC) ;les conditions d'éligibilité des investissements réalisés dans le secteur de l'hôtellerie de plein air ;l’exclusion du champ d’application du CIIC des investissements non exclusivement affectés à l'exercice d'une activité professionnelle ;le taux d’intensité d’aide maximal applicable et le plafonnement du montant du crédit d’impôt lorsque l’entreprise qui réalise l’investissement perçoit d’autres aides en vue de financer cet investissement.Actualité liée :XDocuments liés :BOI-BIC-RICI-10-60-15-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Investissements éligibles selon leur nature ou leur utilisationBOI-BIC-RICI-10-60-20-10 : BIC - Réductions et crédits d'impôt - Crédit d'impôt pour investissements réalisés et exploités par les PME en Corse - Modalités d'application et remise en cause du crédit d'impôt - Modalités d'applicationSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00126 | https://bofip.impots.gouv.fr/bofip/14281-PGP.html/ACTU-2024-00126 | 2024-07-17 00:00:00 | 6f35bd986e7a8bd38c5d856bf30590fe5ce507759ca6af5b2b615f45941b7520 | [
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Série / Division :TCAS - ASSURTexte :L'article 141 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a prolongé l'exonération temporaire de taxe sur les conventions d'assurance (TCAS) au bénéfice des véhicules électriques (code général des impôts [CGI], art. 995, 11° bis et 11° ter).La présente publication vise à préciser les modalités d'application de l'exonération de TCAS prévue au 11° bis de l'article 995 du CGI en faveur des véhicules terrestres à moteur dont la source d'énergie exclusive est l'électricité, selon que le certificat d'immatriculation a été émis entre le 1er janvier 2021 et le 31 décembre 2022 ou entre le 1er janvier 2023 et le 31 décembre 2023.Actualité liée :19/06/2024 : TCAS - Prolongation de l'exonération temporaire de taxe sur les conventions d'assurance au bénéfice des véhicules électriques (loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, art. 141) - Conséquence en matière de taxes assimilées à la TCAS de la modernisation du fonds national de gestion des risques en agriculture (ordonnance n° 2022-1075 du 29 juillet 2022 portant développement des outils de gestion des risques climatiques en agriculture, art. 1er) - Prélèvement annuel sur le produit des primes ou cotisations additionnelles relatives à la garantie contre le risque de catastrophes naturelles prévues à l’article L. 125-2 du code des assurances (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 85-III)Document lié :BOI-TCAS-ASSUR-10-40-50 : TCAS - Taxe sur les conventions d'assurance - Exonérations - Contrats relatifs à certains véhicules terrestres à moteurSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00174 | https://bofip.impots.gouv.fr/bofip/14373-PGP.html/ACTU-2024-00174 | 2024-08-07 00:00:00 | dcec864396edcb61a56a12a4b7644012c7a7b96bae557ae2ca722308970426e3 | [
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Série / Division :INT - CVBTexte :Les commentaires doctrinaux sont mis à jour à la suite de la notification par le Mali de la cessation d'application de la convention visant à éliminer la double imposition qui avait été signée le 22 septembre 1972 avec la France. La présente publication précise, par catégorie de revenus, la date à laquelle la convention cesse ses effets et les conséquences à en tirer en matière d'imposition.Actualité liée :XDocuments liés :BOI-INT-CVB-MLI : INT - Convention fiscale entre la France et le MaliBOI-INT-CVB-MLI-10 : INT - Convention fiscale entre la France et le Mali en matière d'impôts directs sur le revenu et la fortuneBOI-INT-CVB-MLI-20 : INT - Convention fiscale entre la France et le Mali en matière d'impôts sur les successions et droits d'enregistrement et de timbreBOI-INT-CVB-MLI-30 : INT - Convention fiscale entre la France et le Mali en matière d'impôts directs sur le revenu et la fortune - Procédure d'entente et de règlement et assistance administrativeSignataire des documents liés :Laurent Martel, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00186 | https://bofip.impots.gouv.fr/bofip/14395-PGP.html/ACTU-2024-00186 | 2024-09-04 00:00:00 | 7e4b8abc86d8d4c7e81e8fe9899e893a7036a2e7df92f1333e90b17330fe7860 | [
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Série / Division :INT - CVBTexte :La convention entre le Gouvernement de la République française et le Gouvernement de la République de Lettonie en vue d’éviter les doubles impositions et de prévenir l’évasion et la fraude fiscales en matière d’impôts sur le revenu et sur la fortune (ensemble un protocole) (PDF - 173 Ko), signée à Paris le 14 avril 1997 (décret n° 2001-457 du 22 mai 2001 portant publication de la Convention entre le Gouvernement de la République française et le Gouvernement de la République de Lettonie en vue d’éviter les doubles impositions et de prévenir l’évasion et la fraude fiscales en matière d’impôts sur le revenu et sur la fortune (ensemble un protocole), signée à Paris le 14 avril 1997) contient une clause de la nation la plus favorisée aux points 8 et 9 de son protocole (PDF - 173 Ko).Elle permet notamment l’application d’exemptions ou de taux de retenue à la source inférieurs, tels que prévus dans les conventions signées par la Lettonie avec des États tiers membres de l’Organisation de coopération et de développement économiques (OCDE).À la suite de la signature par la Lettonie d’une convention fiscale avec le Japon le 18 janvier 2017, les intérêts payés sur des prêts de toute nature accordés par un établissement de crédit ainsi que les redevances en provenance d’un État contractant et dont le bénéficiaire effectif est un résident de l’autre État contractant, sont imposables exclusivement dans cet autre État. Par ailleurs, le champ des redevances couvertes par ces stipulations est restreint.Actualité liée :XDocument lié :BOI-INT-CVB-LVA : INT - Convention fiscale entre la France et la LettonieSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00076 | https://bofip.impots.gouv.fr/bofip/13915-PGP.html/ACTU-2023-00076 | 2024-10-16 00:00:00 | a7615177ed3e35b23099648408a7984e7eae9f41f51b8c4dc7913f2f4f844c04 | [
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] |
I. Cession du droit à un bail d'immeuble ou du bénéfice d'une promesse de bail d'immeuble
A. Champ d'application
1. Principes d'assujettissement
1
En vertu des dispositions de
l'article 725 du code général des impôts (CGl), toute cession d'un droit à un bail ou du bénéfice d'une promesse de bail portant
sur tout ou partie d'un immeuble, quelle que soit la forme qui lui est donnée par les parties, qu'elle soit qualifiée cession de pas-de-porte, indemnité de départ ou autrement, est soumise à un droit
d'enregistrement déterminé selon le tarif fixé à l'article 719 du
CGI.
Toutefois, il est admis que les déclarations de command, à la suite d'adjudication ou de vente
de droit à un bail, bénéficient du régime fiscal prévu à l'article 686 du CGI, si les autres conditions édictées par ce texte
sont remplies (cf. BOI-ENR-DMTOI-10-20-30-30).
Le droit est exigible, même en l'absence d'indemnité, sur la valeur vénale réelle du droit cédé
indépendamment du loyer dû au propriétaire.
10
Pour que les dispositions du
premier alinéa de l'article 725 du CGI trouvent à
s'appliquer, il est nécessaire qu'un bail ait été conclu, ou une promesse de bail consentie, et que le preneur du bail ou le bénéficiaire de la promesse cède ses droits à un tiers ; il n'est pas
indispensable, en revanche, qu'un prix ait été stipulé au profit du cédant pour que le droit de mutation soit exigible ; par ailleurs, le
premier alinéa de l'article 725 du CGI est applicable au crédit-bail immobilier .
a. Exigence d'un contrat de bail
20
Il est nécessaire qu'un bail ait été conclu (une promesse consentie) et que le preneur
(respectivement le bénéficiaire) cède ses droits à un tiers.
C'est ainsi que dès lors qu'une société a pris en compte, parmi ses frais de premier
établissement, l'acquisition d'un droit au bail faite à l'origine par un particulier à titre personnel et non à titre de mandataire des futurs associés et pour le compte de la société, ultérieurement
constituée, il en résulte nécessairement que la propriété dudit droit au bail a été transférée à la société.
Remarque : En revanche, la somme exigée par le propriétaire d'un nouveau
locataire, à titre de droit d'entrée lors de la conclusion d'un bail revêt, quelle que soit son importance, le caractère d'un supplément de loyer. Le paiement de cette somme ne motive pas la
perception du droit de cession de droit au bail.
30
À cet égard, conformément à la jurisprudence, la cession d’un droit au bail ne peut
intervenir qu’entre un preneur sortant et un preneur entrant. Dès lors, l’octroi d’un bail sur un immeuble à un tiers par le propriétaire des locaux, après la libération de ceux-ci par un précédent
occupant à titre gratuit, ne peut être assimilé à la cession d’un droit au bail entrant dans le champ d’application de l'article 725
du CGI (Cour de cassation, Chambre commerciale
[Cass.
com.],
4 mai 1993, n°
91-15160
; Cass.
com.,
23 juin 1987, n°
86-10623).
40
En outre, iI convient de distinguer :
- la cession du droit à un bail et la résiliation du bail. En effet la convention par
laquelle le bailleur et le preneur résilient un bail portant sur un immeuble ne peut juridiquement être assimilée à celle par laquelle le preneur cède à un tiers son droit au bénéfice du bail
(Cass.
com.,
20 janvier 1987, n°
85-15142) ;
- la cession du droit à un bail et la cession du bail, car la cession du bail substitue
purement et simplement un locataire à un autre sans avantage au profit du cédant et ne donne ouverture, en cas de présentation volontaire à la formalité, qu'au droit fixe des actes innomés).
50
La cession du droit au bail implique, il est vrai, celle du bail et, dans la majorité des cas,
les deux cessions se confondent dans la même convention. Mais rien n'empêche que les deux contrats interviennent séparément.
En présence d'un contrat unique, l'administration a le droit de rechercher, avec les moyens
dont eIIe dispose, Ie véritable caractère des conventions, afin d'opérer une discrimination entre elles.
b. Obligation d'une stipulation de prix au profit du cédant
60
ll n'est pas indispensable, en revanche, qu'un prix ait été stipulé au profit du cédant pour
que le droit de mutation soit exigible.
En effet, afin d'éviter une fraude qui consisterait à faire apparaître sous la forme d'une
cession de bail la cession d'un droit au bail, en dissimulant le prix ou l'indemnité mise à la charge du cessionnaire, le droit prévu à
l'article 725 du CGI est exigible, même en l'absence d'indemnité, sur la valeur vénale réelle du droit cédé.
70
D'autre part, conçu en termes généraux, le
premier alinéa de l'article 725 du CGl vise, pour les soumettre au droit d’enregistrement, toute cession d'un droit à un bail ou
du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, sans distinguer selon la nature ou I'affectation du local donné à bail.
Ainsi, pour l'application du premier alinéa de
l'article 725 du CGI, il n'y a pas lieu de distinguer
suivant l'objet du bail, commercial, rural ou d'habitation
(Cass. com., 7 avril 1998, n° 95-13783).
c. Application au crédit-bail immobilier
80
Le crédit-bail immobilier est une technique contractuelle par laquelle une entreprise dite de
crédit-bail acquiert, sur la demande d'un client, la propriété d'immeubles à usage professionnel, en vue de les donner en location à ce client, pour une durée déterminée et en contrepartie de loyers.
Le contrat confère à son titulaire, pour la durée du contrat, le droit à la jouissance de l'immeuble loué. Il contient aussi une promesse unilatérale de vente de cet immeuble.
90
A l'issue de la période fixée, le locataire peut :
- soit restituer le bien à la société financière (absence de levée de l'option d'achat) ;
- soit demander le renouvellement du contrat ;
- soit acquérir le bien pour un prix qui tient compte, au moins en partie, des versements
effectués à titre de loyers (levée de l'option d'achat).
A cet égard, la Cour de cassation a jugé que le contrat de crédit-bail s'analyse comme une
location suivie le cas échéant d'une cession
(Cass.
com.,
7 avril 1998, n° 95-13783 ; Cass. com., 23
avril 2003, n° 00-21938).
100
Il en résulte que la cession du bail contenu dans un tel contrat doit être soumise au droit de
mutation à titre onéreux prévu au premier alinéa de l'article 725 du CGI et aux taxes additionnelles.
Pour sa part, la cession de la promesse unilatérale de vente est en principe soumise au droit
fixe des actes innommés (CGI, art. 680). Toutefois, ce droit n'est pas perçu si les droit et taxes proportionnels sont exigibles
pour un montant total plus élevé.
2. Exonérations
a. Organisations internationales
110
Les textes régissant les organisations internationales ne comportent que rarement des
dispositions expresses en matière de droits d'enregistrement. Cependant, pour des motifs de haute courtoisie internationale et par analogie avec Ies privilèges fiscaux dont bénéficient les
représentations diplomatiques, il a été admis, lors de la commission interministérielle de 1962 sur les privilèges diplomatiques, que des facilités identiques seraient accordées aux organisations
internationales en ce qui concerne les droits de mutation.
À ce titre, les organisations internationales bénéficient notamment de l'exemption du droit
d'enregistrement applicable aux cessions de droit à un bail.
120
Cette exemption ne concerne que les locaux officiels de l'organisation, c'est-à-dire, sauf
disposition contraire expresse, son siège, et ne sont accordées qu'après enquête du service territorial compétent pour s'assurer du régime fiscal des opérations réalisées et de leur destination.
b. Acquisition d'un droit au bail par la Croix-Rouge française
130
L'article 1071 du CGI
prévoit que l'acquisition et la location par Ia Croix Rouge française d'immeubles nécessaires à son fonctionnement sont exonérés, sous réserve des dispositions de
l'article 1020 du
CGI, de tous droits d'enregistrement.
Cette exonération est également applicable dans Ie cas de I'acquisition d'un droit au bail,
sous réserve que le droit au bail porte sur des biens immobiliers nécessaires au fonctionnement des services de cet organisme.
B. Modalités de taxation
140
La cession du droit au bail d'un immeuble ou du bénéfice d'une promesse de bail portant sur un
immeuble est soumise au droit de mutation prévu à l'article 725 du CGI, ainsi qu'aux taxes additionnelles, selon les modalités
suivantes.
1. Exigibilité
150
S'agissant d'un droit de mutation, l'impôt est exigible que la convention soit écrite ou
verbale. À défaut d'acte de cession, l'impôt doit être perçu sur une déclaration déposée par les parties au service chargé de l'enregistrement dans le ressort duquel l'immeuble est situé, dans le mois
de l'entrée en possession. C'est donc la mutation eIle-même qui constitue Ie fait générateur de l'impôt.
160
L'existence d'une cession verbale peut être établie suivant les modes de preuve du droit
commun compatibles avec la procédure écrite.
2. Assiette
170
Le droit est perçu sur le montant de la somme ou indemnité stipulée par le cédant à son profit
ou sur la valeur vénale réelle du droit cédé déterminée par une déclaration estimative des parties, si la convention ne contient aucune stipulation expresse d'une somme ou indemnité au profit du
cédant ou si la somme ou indemnité stipulée est inférieure à la valeur vénale réelle du droit cédé.
3. Tarif
180
La cession du droit à un bail immobilier ou du bénéfice d'une promesse de bail immobilier est
taxable :
- à un droit budgétaire perçu selon le barème prévu à
l’article 719 du CGI ;
- à une taxe additionnelle perçue au profit du département selon le barème fixé à
l'article 1595 du CGI ;
- à une taxe additionnelle perçue au profit de la commune ou, le cas échéant, d'un fonds
départemental de péréquation, selon le barème fixé respectivement aux articles
1584 du CGI et 1595 bis du CGI.
II. Conventions ayant pour effet le transfert du droit à la jouissance de certains immeubles
A. Champ d'application
190
En vertu des dispositions du
troisième alinéa de l'article 725 du CGI, le régime fiscal des cessions de droit à un bail ou du bénéfice d'une promesse de bail
portant sur tout ou partie d'un immeuble est applicable à tous actes ou conventions, quelles qu'en soient la nature, les modalités, la forme ou la qualification ayant pour effet, direct ou indirect,
de transférer le droit à la jouissance d'immeubles ou de locaux entrant dans les prévisions des articles L 145-1
du code de commerce à L 145-3 du code de commerce.
La Cour de Cassation a précisé que le champ d'application du
troisième alinéa de l'article 725 du CGI est expressément limité aux baux des immeubles ou locaux entrant dans le champ
d'application des articles L 145-1 du code de commerce
à L 145-3 du code de commerce, ce qui exclut toute autre convention qui, bien qu'attribuant un droit de jouissance à l'occupant
des lieux, ne peut recevoir une telle qualification
(Cass.
com.,
15 mai 1990, n°
89-10166).
En l'espèce, le service avait soumis aux dispositions du
troisième alinéa de l'article 725 du CGI une convention par laquelle une société s'était engagée, contre rémunération, à en
présenter une autre à l'organisme de gestion d'un marché d'intérêt national afin que lui soit transféré le droit de jouissance d'un emplacement commercial. Or, une concession administrative d'un
emplacement du domaine public ne peut être assimilée à un bail commercial. Pour les motifs énoncés ci-dessus, la cour a donc confirmé la décision des premiers juges qui avaient écarté l'application de
l'article 725 du CGI.
Remarque : il est rappelé que le crédit-bail immobilier est taxable au régime
des cession de bail en vertu du premier alinéa de l'article 725 du CGI (cf.
I-A-1-c).
200
Les dispositions du
troisième alinéa de l'article 725 du CGI concernent essentiellement les locaux à usage commercial, industriel ou artisanal et
notamment (cf. articles L 145-1 du code de
commerce à L 145-3 du code de commerce) :
- immeubles ou locaux dans lesquels un fonds est exploité, que ce fonds appartienne à un
commerçant, un industriel ou un artisan ;
- immeubles ou locaux accessoires à l'exploitation d'un fonds de commerce, quand leur
utilisation est nécessaire à cette exploitation et qu'ils appartiennent au propriétaire du local où est situé l'établissement principal ;
- terrains nus sur lesquels ont été édifiées, avec I'accord du propriétaire, des constructions
à usage industriel, commercial ou artisanal ;
- locaux ou immeubles abritant des établissements d'enseignement ;
- locaux ou immeubles loués à des communes en vue de leur affectation à des services exploités
en régie ;
- locaux ou immeubles nécessaires à la poursuite de l'activité des entreprises publiques et
établissements publics à caractère industriel ou commercial ;
- locaux ou immeubles dans lesquels un fonds est exploité, et ceux loués à des communes en vue
de leur exploitation en régie, lorsqu'ils appartiennent à l’état, aux départements, aux communes et aux établissements publics.
210
Aux termes de la réponse
ministérielle Maigret (A.N. 28 juillet 1979, p. 6414, n°
17846),c'est l'activité réellement
exercée dans les lieux loués qui détermine la nature de la location. Ainsi a-t-il été jugé que, malgré la généralité de leurs termes, les
articles L 145-1 du code de commerce
à L 145-3 du code de commerce n'imposaient pas que le propriétaire du fonds de commerce ait personnellement la qualité de
commerçant (TGI Lyon, 1er mars 1972). À l'inverse, le fait que le preneur soit une société de forme commerciale ne suffit pas à conférer un caractère commercial au bail
(Cass. civ., 5 mars 1971, n° 69-13118).
220
Le droit prévu au dernier
alinéa de l'article 725 du CGI ne s'applique pas aux locaux qui ne sont pas expressément visés par les articles L 145-1
du code de commerce à L 145-3 du code de commerce, tels que
les locaux affectés principalement à l'habitation ou les biens ruraux.
230
De même, il est rappelé que Ies cessions de droit à un bail ne doivent pas se rattacher à une
mutation de fonds de commerce. En effet, le droit au bail constitue, dans l'hypothèse de Ia cession simultanée du fonds de commerce exploité dans les locaux loués, l'un des éléments du fonds et, à ce
titre, il entre en ligne de compte pour la perception du droit d'enregistrement applicable à la cession du fonds.
240
Enfin, le droit de mutation prévu au
troisième alinéa de l'article 725 du CGI et les taxes additionnelles ne sont pas exigibles lorsqu'un bail commercial est
remplacé par un bail d'habitation soumis aux dispositions de la
loi n°89-462 du 6 juillet
1989. Il en est de même
en cas de nouvelle location de locaux auxquels le statut de la propriété commerciale n'était pas susceptible de s'appliquer antérieurement (locaux loués précédemment à usage d'habitation, locaux loués
par des collectivités ou établissements publics à des entreprises publiques) ou lorsqu'un bail commercial prend fin pour être remplacé par un nouveau bail dont le preneur exerce une profession
libérale, à moins que les parties n'usent de la faculté offerte par le 7° de l'article L 145-2 du code de commerce de soumettre
conventionnellement le bail en cause au statut des baux commerciaux.
250
ll est précisé au surplus que les dispositions du
dernier alinéa de l'article 725 du CGl n'instituent qu'une présomption relative de cession qui doit être corroborée par des
présomptions simples tirées des circonstances de fait, telles que :
- la brièveté du délai écoulé entre le départ de l'ancien occupant et l'installation du
nouveau locataire (ou entre la résiliation de l'ancien bail et la conclusion du nouveau) ;
- Ia valeur vénale du droit au bail, compte tenu de l'état du marché local ;
- le prix normal du nouveau loyer excluant la prise en compte du droit au bail ;
- les liens d'intérêts ou autre unissant éventuellement les parties entre elles, qu'il
s'agisse de personnes physiques ou morales (voir, en particulier, Ie cas d'une simple concession d'occupation précaire entre sociétés ayant des liens très étroits, dissimulant une véritable location :
Cass. com., 13 novembre 1972, n°
71-11032)
;
- I'intention manifestée par les occupants successifs des locaux de céder ou d'acquérir le
droit au bail (correspondance, documents sociaux, publicité, etc.).
À cet égard, la Cour de cassation a jugé qu'un tribunal, en énonçant à bon droit que le
troisième alinéa de l'article 725 du CGI vise le transfert du droit à la jouissance de locaux et non de tous les droits que
l'ancien locataire tient de son bail et que dès lors le texte peut recevoir application même si les conditions du nouveau bail sont différentes de celles de l'ancien, ne considère pas que le texte
susvisé a institué une présomption irréfragable
(Cass. com., 2 février 1981, n°
79-12941).
260
De même, les circonstances de fait ont été considérées comme établissant la preuve du
transfert du droit à la jouissance des locaux commerciaux dans le cas où une ordonnance de référé constatant la résiliation d'un bail de locaux consenti à une société en liquidation était frappée
d'appel lorsque le juge commissaire a autorisé le syndic à transiger avec la société bailleresse sur le point de savoir si ce bail devait ou non être résilié ; cette transaction, exécutée
ultérieurement, comportait notamment l'abandon par la masse de toute prétention quant au droit au bail en cause ; la résiliation a été jugée amiable et non pas judiciaire, et les droits prévus au
troisième alinéa de I'article 725 du CGl sont dus sur la somme versée au bailleur par le nouveau preneur (Cass. com.,
28 novembre 1977).
270
En définitive, la substitution de locataires dans l'occupation de locaux entrant dans les
prévisions des articles L 145-1 du code de commerce
à L 145-3 du code de commerce ne doit faire l'objet d'une action de la part de l'administration que dans la mesure où celle-ci
peut invoquer des éléments de fait de nature à rendre probable la transmission par l'ancien locataire au nouvel occupant d'une valeur patrimoniale constituée par le droit au bail des locaux.
280
Par contre, les dispositions légales ne sont pas applicables dans le cas où il n'est pas
établi par le service que la restitution des locaux par le locataire au propriétaire, puis la concession par ces derniers à un nouveau locataire, tend à dissimuler une cession de droit à un bail.
C'est ainsi que Ia restitution amiable de locaux commerciaux par la société locataire aux
propriétaires, puis la concession par ces derniers d'un bail à une autre société ne peuvent constituer le « transfert » au sens du
troisième alinéa de l'article 725 du CGl à cette dernière société, du bail de la société précédente, s'il n'est pas établi par
l'administration que cette double opération tendait à dissimuler une cession de bail
(Cass. com., 16 novembre 1970, n°
68-12912).
Dans le même sens, la Cour de cassation a jugé que la cession d’un droit au bail ne peut
intervenir qu’entre un preneur sortant et un preneur entrant
(Cass. com. 4 mai 1993, n°
91-15160).
Dès lors, l’octroi d’un bail sur un immeuble à un tiers par le propriétaire des locaux, après la libération de ceux-ci par un précédent occupant à titre gratuit, ne peut être assimilé à la cession
d’un droit au bail entrant dans le champ d’application de l’article 725 du CGI.
290
Les dispositions de
I'article 725 du CGI ne sont pas non plus applicables :
- en cas de location d'un local neuf ou d'un Iocal précédemment occupé par le propriétaire ;
- en cas de résiliation ou de non-renouvellement du bail d'un local dont le propriétaire veut
se réserver Ia jouissance personnelle ou qu'il veut vendre libre de location, sans qu'il y ait lieu de distinguer le bailleur, propriétaire du local loué, du bailleur, porteur de parts dans une
société civile dotée de la transparence fiscale. En effet, aux termes de l'article 1655 ter du CGI, ces sociétés n'ont pas
de personnalité distincte de leurs membres et chacun d'entre eux est réputé propriétaire des locaux que ces sociétés mettent à sa disposition.
300
Mais il peut en être autrement s'il apparaît qu'en raison de sa courte durée, l'occupation
des lieux par le propriétaire a eu pour but de dissimuler un véritable transfert du droit à la jouissance entre l'ancien et le nouveau locataire, ou si l'occupation par le propriétaire n'a pas été
effective (les locaux étant vacants ou en travaux entre les deux locations).
310
Par ailleurs, il convient de préciser que les transferts du droit à Ia jouissance d'un local
effectués à titre gratuit avec intention manifeste de consentir une libéralité sont passibles des seuls droits de mutation à titre gratuit, à l'exclusion de tous autres.
320
De même, I'indemnité versée à l'occasion d'une cession de droit au bail, par le cessionnaire
au propriétaire, en vue d'obtenir de celui-ci l'autorisation d'exercer un commerce différent de celui du cédant ne donne pas ouverture au droit de cession de droit au bail, mais est considérée comme
un supplément de loyer.
Il en est cependant autrement si l'indemnité peut être considérée comme constituant, en
fait, un élément du prix de la cession du droit au bail.
B. Modalités de taxation
330
Les conventions ayant pour effet le transfert du droit à la jouissance de locaux entrant
dans le champ d'application des baux commerciaux sont soumises au même régime fiscal que les conventions ayant pour objet la cession du droit à un bail d'immeuble (cf.
I-B).
340
Les droit et taxes sont acquittés lors de la présentation à la formalité du ou des actes
constatant le transfert ou lors du dépôt de la déclaration de mutation verbale. En effet, si le transfert du droit à la jouissance résulte d'une mutation verbale, celle-ci doit être déclarée dans le
mois de l'entrée en possession.
Dans tous les cas, c'est le locataire (c'est-à-dire le bénéficiaire du transfert) qui doit
supporter la charge de l'impôt.
350
En cas de locations successives d'un local entrant dans les prévisions des
articles L 145-1 du code de commerce
à L 145-3 du code de commerce, l'assiette du droit de mutation et des taxes additionnelles doit être fixée en prenant en
considération le droit à jouissance de l'ancien locataire.
Par suite, si le bail consenti au nouveau preneur confère à celui-ci un droit à jouissance
plus étendu que celui qui appartenait à son prédécesseur, les droit et taxes exigibles ne sont pas dus sur le montant de la fraction de l'indemnité versée au bailleur correspondant aux nouveaux
avantages consentis par lui au preneur entrant. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-30 | https://bofip.impots.gouv.fr/bofip/3323-PGP.html/identifiant=BOI-ENR-DMTOM-30-20120912 | 2012-09-12 00:00:00 | eda9892402987e46efe970b079578df7768be6912882d8083d840c1b3bfde7c1 | [
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Les dispositions de
l'article
12 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 ont supprimé l'agrément préalable pour la mise en société civile ou la mise en copropriété d'immeubles historiques
et assimilés à compter du 1er janvier 2018.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-SJ-AGR-50-50 | https://bofip.impots.gouv.fr/bofip/333-PGP.html/identifiant=BOI-SJ-AGR-50-50-20190110 | 2019-01-10 00:00:00 | 1614735a090bf7913316912dc805a4e7c6ad9f0958841ac303ee157a72efd36e | [
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] |
1
En application des dispositions de
l'article 16 de l'ordonnance
n° 2008-556 du 13 juin 2008, les fonds communs de titrisation (FCT) se substituent aux fonds communs de créance (FCC).
En conséquence, les dispositions relatives à la taxe sur les conventions d'assurance, objet de la
présente section, et applicables aux fonds communs de créance, régis par les articles L. 214-43 à
L. 214-49 du code monétaire et financier dans leur rédaction antérieure au 14 juin 2008, sont transposables aux fonds de
titrisation régis par les articles L. 214-42-1 à
L. 214-49-13 dans leur rédaction issue de
l'ordonnance n° 2008-556 du 13
juin 2008.
10
L'article 995-9° du CGI
exonère de la taxe sur les conventions d'assurances les contrats de garantie souscrits auprès des entreprises d'assurances par les fonds communs de créances.
I. Généralités
20
L'article
37 modifié de la loi n° 88-1201 du 23 décembre 1988 précise les modalités de création des fonds communs de créance.
Il prévoit qu'un décret fixe la nature et les caractéristiques d'une part, des créances que
peuvent acquérir les fonds et, d'autre part, des garanties contre les risques de défaillance des débiteurs de ces créances.
L'article
9 du décret n° 89-158 du 9 mars 1989 modifié, prévoit que la couverture contre les risques de défaillance des débiteurs des créances acquises par le fonds commun de créances peut être obtenue
notamment « par l'obtention d'une garantie accordée par un établissement de crédit, une société régie par le code des assurances ou la Caisse des dépôts et consignations, qui ne peut différer le
paiement des sommes dues au fonds ».
Remarque :
L'article
37 modifié de la loi n° 88-1201 du 23 décembre 1988 ainsi que
l'article
9 du décret n° 89-158 du 9 mars 1989 ont été abrogés respectivement par
l'ordonnance
n° 2000-1223 du 14 décembre 2000 et par
l'article
25 du décret n° 2004-1255 du 24 novembre 2004. Ces deux textes sont cependant toujours cités par l'article 995-9° du CGI.
II. Régime fiscal
A. Régime fiscal des opérations de caution
30
Les entreprises d'assurances peuvent pratiquer des opérations de caution directe ou indirecte
( art. R 321-1-15-a et b du code des assurances,).
Mais la taxe sur les conventions d'assurances n'est exigible que si les contrats passés par une
entreprise avec ses clients présentent le caractère de contrats d'assurances. À cet égard, il convient donc de distinguer deux catégories de contrats :
1. Les contrats de caution directe
40
Ces contrats s'analysent en des opérations de crédit et, le cas échéant, de prêts. Il n'entrent
pas dans le champ d'application de la taxe.
En effet, l'insertion d'une opération dans l'énumération de
l'article R321-1 du code des assurances, qui classe par branche les opérations réalisées par les assureurs, n'est pas à elle
seule suffisante pour rendre la convention en cause passible de la taxe si, par ailleurs, elle ne s'analyse pas en une opération d'assurance.
2. Les contrats de caution indirecte
50
Ces derniers s'analysent normalement comme des contrats d'assurances et demeurent soumis à la taxe
dans les conditions de droit commun.
Tel est le cas des contrats qui sont souscrits par des entreprises pour garantir le risque que
leur font courir leurs propres engagements de caution.
De même, les contrats qui sont souscrits par les créanciers pour se couvrir du non-paiement des
créances dont ils sont titulaires, quelle que soit la cause du non-paiement, sont assujettis à la taxe sur les conventions d'assurances.
B. Les contrats de garantie souscrite par les fonds communs de créances
60
Afin d'éviter tout risque de distorsion de concurrence entre les entreprises d'assurances et les
établissements de crédit, les sociétés régies par le code des assurances ou la Caisse des dépôts et consignations, auprès desquels les fonds communs de créances peuvent se couvrir contre les risques
de défaillance des débiteurs des créances qu'ils ont acquises, l'article 995-9° du CGI exonère de la taxe sur les conventions
d'assurances les contrats de garantie souscrits par les fonds communs de créances, en application de
l'article
9 du décret n°89-158 du 9 mars 1989 modifié, auprès des entreprises d'assurances.
70
Dès lors, l'exonération instituée par cet article concerne exclusivement les contrats de garantie
qui sont souscrits dans le cadre des dispositions du décret précité et qui font obligation aux entreprises d'assurances ou aux établissements de crédit de ne pas différer le paiement des sommes dues
au fonds en cas de défaillance des débiteurs de créances. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10-40-30-70 | https://bofip.impots.gouv.fr/bofip/3381-PGP.html/identifiant=BOI-TCAS-ASSUR-10-40-30-70-20120912 | 2012-09-12 00:00:00 | 608367a0f6930131cc25be04f5f3034a43bc1de0a2004fd29c3635e0f24ee048 | [
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] |
1
En vertu des dispositions du 2° de
l'article 995 du code général des impôts (CGI), sont exonérées de la taxe spéciale sur les conventions d'assurances (TCAS), les
assurances bénéficiant, compte tenu de dispositions exceptionnelles autres que celles figurant à l'article 1087 du CGI, de
l'exonération de droits d'enregistrement.
10
Les assurances exonérées sont, notamment, celles visées ci-dessous.
I. Coopératives agricoles de céréales et organismes assimilés
20
En application des dispositions combinées du 2° de
l'article 995 du CGI et l'article 1030 du CGI, sont
exonérés de la taxe, les contrats d'assurances concernant les sociétés coopératives agricoles de céréales et leurs unions.
Les moulins coopératifs, les coopératives agricoles de meunerie et de meunerie-boulangerie créés
et fonctionnant sous le régime prévu par le
titre
II du livre V du code rural et de la pêche maritime, sont considérés comme coopératives de blé.
L'exonération s'applique aux polices d'assurances directes ou de responsabilité souscrites par
les coopératives de blé constituées conformément à la loi du 15 août 1936.
Les coopératives anciennes ou les coopératives à objet mixte ne peuvent bénéficier du régime de
faveur, édicté par l'article 29 de ladite loi, que dans la limite des opérations rentrant dans le cadre de cette loi.
Cette limite n'est pas d'ailleurs toujours fonction d'un pourcentage entre les opérations
prévues par la loi précitée et les opérations non prévues par cette loi. Un immeuble, abritant des blés coopératifs et des blés non coopératifs, ne peut être dispensé de la taxe si la nature de sa
construction et les modalités de répartition de ces blés ne permettent pas d'attribuer, de façon définitive, pendant la durée de l'assurance, une fraction précise et invariable de cette construction
aux blés coopératifs (c'est-à-dire telle partie de l'immeuble, et non telle quotité). L'exonération ne profite, en toute hypothèse, qu'à la valeur de cette fraction ventilée dans l'assurance en
capital et en prime. Elle ne s'étend pas, en outre, à l'assurance directe du propriétaire de l'immeuble abritant les stocks coopératifs et loué à l'organisme coopératif. L'exonération ne profite, dans
ce cas, qu'à l'assurance de responsabilité de ce dernier.
II. Accidents du travail agricole
30
En application des dispositions combinées du 2° de
l'article 995 du CGI et de l'article 1033 du CGI,
bénéficient de l'exonération de la taxe, les assurances contractées en vertu et pour l'exécution des dispositions du
titre V du livre VII
du code rural et de la pêche maritime reproduisant celles de la loi du 9 avril 1898 sur les accidents du travail.
Il est précisé que les
articles L. 751-1 et suivants du code rural et de la pêche maritime font entrer la couverture des accidents du
travail des salariés agricoles dans la mutualité sociale agricole.
À compter du 1er juillet 1973, les contrats d'assurances contre les accidents du travail en
cours ont cessé d'avoir effet et il ne peut plus être conclu de nouveaux contrats de cette nature.
III. Aide sociale - Assistance et protection de l'enfance
40
En application des dispositions combinées du 2° de
l'article 995 du CGI, du I de l'article 1066 du CGI
et de l'article 1067 du CGI, sont exonérés de la taxe, les assurances couvrant les risques visés à
l'article L. 111-1 du code de l'action sociale et des familles et exclusivement relatifs au service de
l'aide sociale (aide médicale, aide aux personnes âgées, aux infirmes, aveugles et grands infirmes, etc.) et les contrats faits en vertu des dispositions de
l'article L. 121-2 du code de l'action sociale et des familles, de
l'article L. 221-1 du code de l'action sociale et des familles à
l'article L. 221-4 du code de l'action sociale et des familles, de
l'article L. 221-6 du code de l'action sociale et des familles à
l'article L. 222-6 du code de l'action sociale et des familles, de
l'article L. 223-1 du code de l'action sociale et des familles à
l'article L. 223-6 du code de l'action sociale et des familles, de
l'article L. 224-1 du code de l'action social et des familles à
l'article L. 224-9 du code de l'action social et des familles, de
l'article L. 224-11 du code de l'action social et des familles et de
l'article L. 224-12 du code de l'action social et des familles, de
l'article L. 225-1 du code de l'action social et des familles à
l'article L. 225-9 du code de l'action social et des familles, de
l'article L. 225-18 du code de l'action social et des familles, de
l'article L. 226-1 du code de l'action social et des familles à
l'article L. 226-11du code de l'action social et des familles, de
l'article L. 228-1 du code de l'action social et des familles à
l'article L. 228-5 du code de l'action social et des familles, de
l'article L. 523-1 du code de l'action social et des familles et de
l'article L. 523-2 du code de l'action social et des familles relatifs à l'aide sociale à l'enfance ainsi
qu'en vertu de la loi du 19 avril 1898 concernant exclusivement le service de l'aide sociale à l'enfance.
Le service de l'aide sociale à l'enfance concerne les pupilles de l'État, les enfants qui lui
sont confiés à titre provisoire ou sur lesquels il exerce une surveillance.
50
Les contrats d'assurances souscrits par les établissements participant à ces services ne sont
exonérés de la taxe sur les conventions d'assurances que si leur activité est consacrée entièrement aux services de l'aide sociale ou de l'aide sociale à l'enfance.
En revanche, lorsque les assurances contractées par un établissement public hospitalier
couvrent des risques afférents à des biens affectés à des usages divers, l'exonération de taxe ne s'applique qu'à la fraction de prime relative aux biens affectés aux services d'assistance, le surplus
étant taxé dans les conditions de droit commun.
La fraction de prime exonérée doit être déterminée par une ventilation effectuée par les
parties sous le contrôle de l'administration. Cette ventilation est opérée différemment selon la situation de fait. Si un ou plusieurs bâtiments sont réservés aux bénéficiaires de l'aide sociale et de
l'aide sociale à l'enfance, la fraction de prime afférente à ces bâtiments est exonérée. À défaut d'une spécialisation des bâtiments, la fraction de prime exonérée est déterminée en fonction du nombre
de journées d'hospitalisation des bénéficiaires des lois d'assistance par rapport au nombre total des journées d'hospitalisation. Cette méthode doit également être appliquée pour la détermination de
la fraction imposable des primes afférentes à l'ensemble des assurances garantissant les autres risques lorsque ceux-ci portent sur des biens ou services utilisés sans spécialisation par
l'établissement.
60
La même mesure trouve à s'appliquer, dans les mêmes conditions aux contrats souscrits par les
établissements dont l'activité, n'est consacrée que partiellement aux services de l'aide sociale ou de l'aide sociale à l'enfance.
IV. Assurances maladie et maternité des travailleurs non salariés des professions non agricoles
70
En application des dispositions combinées du 2° de
l'article 995 du CGI et du I de l'article 1069 du
CGI, les contrats concernant l'application de la loi n° 66-509 du 12 juillet 1966 relative à l'assurance maladie et à l'assurance maternité des travailleurs non salariés des professions non
agricoles sont exonérés de la taxe sur les conventions d'assurances.
Ces dispositions concernent l'assurance maladie-maternité des travailleurs non salariés
relevant des groupes visés à l'article L. 613-1 du code de la sécurité sociale, c'est-à-dire des professions
artisanales, industrielles et commerciales, libérales (y compris les avocats) et des retraités de ces professions, ainsi que leurs conjoints survivants titulaires d'une pension de réversion.
A compter du 1er janvier 2016, tous les contrats d'assurance maladie
assujettis à la taxe mentionnée à l'article L. 862-4 du code de la sécurité sociale sont exonérés de la taxe sur les
conventions d'assurances par le 18° de l'article 995 du CGI (BOI-TCAS-ASSUR-10-40-30-90).
V. Risques relevant de la législation sur la Sécurité sociale
80
En application des dispositions combinées du 2° de
l'article 995 du CGI et de l'article 1083 du CGI, les
actes relatifs à l'application de la législation sur la Sécurité sociale, qu'il s'agisse du régime général ou de régimes particuliers tels que l'AMEXA (Assurance maladie, maternité, invalidité des non
salariés agricoles) sont exonérés de la taxe sur les conventions d'assurances.
Bénéficient notamment de cette exonération les contrats conclus par les employeurs tenus
d'assurer eux-mêmes, en vertu d'un régime spécial, le service de l'une ou de l'ensemble des prestations prévues par la législation de Sécurité sociale. Tel est le cas des contrats conclus par les
communes pour le service des prestations dues à leurs personnel en vertu des dispositions de l'article L. 417-1 du code des
communes.
90
Sont également exonérés à ce titre, les contrats d'assurances souscrits par les services
départementaux d'incendie et de secours, qui ont pour objet la couverture des prestations sociales dues aux sapeurs-pompiers volontaires et dont la charge leur incombe obligatoirement
(RM
Gerrer n° 62 699, JO AN du 16 novembre 1992 p. 5203).
VI. Institutions à caractère social
100
Sont exonérés de la taxe sur les conventions d'assurances, les contrats souscrits par d'autres
institutions à caractère social telles que la Croix-Rouge Française.
110
En outre sont exonérées par voie de simple décision administrative, les conventions
d'assurances passées par les sanatoriums antituberculeux et les dispensaires d'hygiène sociale et de préservation antituberculeuse. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10-40-40 | https://bofip.impots.gouv.fr/bofip/3384-PGP.html/identifiant=BOI-TCAS-ASSUR-10-40-40-20160203 | 2016-02-03 00:00:00 | 7da401ccff6019aab81f9bcad6e89b06f35cf8f3c70701eaaea903fa3c556390 | [
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] |
1
Les apports sont purs et simples lorsqu'ils confèrent à l'apporteur, en échange de sa mise, de
simples droits sociaux, exposés à tous les risques de l'entreprise et notamment à la perte de cette mise.
Ces droits à revenu variable peuvent être :
- des parts sociales ou parts d'intérêt dans les sociétés civiles ;
- des parts sociales dans les sociétés commerciales de personnes (sociétés en nom collectif,
sociétés en commandite simple) et dans les sociétés à responsabilité limitée (comportant un ou plusieurs associés) ;
- des actions dans les sociétés de capitaux (sociétés anonymes et sociétés en commandite simple
par actions, qu'il s'agisse d'actions ordinaires ou d'actions de priorité, également dénommées actions privilégiées ou actions de préférence).
Remarque :
Lors de la constitution de la société ou au cours de son existence, il peut être créé des actions
de priorité jouissant d'avantages par rapport à toutes autres actions, sous réserve des dispositions des articles
L225-122 du code de commerce à
L225-125 du code du commerce relatives au droit de vote.
Ces avantages peuvent porter notamment sur les droits de vote ou sur les droits pécuniaires. Dans
ce dernier cas, les privilèges consistent généralement :
- soit en une augmentation du droit aux bénéfices annuels telle que plus grande quote-part des
bénéfices, dividende préciputaire (versé par préférence aux actions privilégiées), dividende cumulatif (pouvant être prélevé sur des bénéfices ultérieurs si les bénéfices de l'exercice son
insuffisants), etc. ;
- soit en une augmentation des droits à la liquidation de la société (remboursements
prioritaires).
- des parts de fondateurs (ou parts bénéficiaires). Ces dernières parts sont des titres
négociables qui confèrent à leurs porteurs un certain droit dans une société commerciale sans constituer pour autant des parts d'intérêt ou des actions. Ce droit, de nature variable, porte normalement
sur une quote-part de bénéfices fixée par les statuts. Le plus souvent les parts bénéficiaires sont attribuées aux fondateurs ou à des personnes ayant rendu à la société des services difficilement
rémunérables soit en argent, soit sous forme de remise d'actions. Ce service consiste, par exemple, en l'apport d'un brevet non encore exploité et dont on ne connaît pas la valeur.
Remarque :
L'émission de parts de fondateurs est interdite dans les sociétés par actions, sinon dans les
sociétés à responsabilité limitée.
Cependant les parts émises antérieurement au 1er avril 1967 subsistent et demeurent régies par
les textes les concernant (Code de commerce, art. L228-4).
10
Les apports purs et simples peuvent être soumis à deux régimes fiscaux différents selon le
statut fiscal de la personne morale bénéficiaire de l'apport :
20
Si la personne morale bénéficiaire est soumise à l'impôt sur les sociétés, les apports purs et
simples sont soit exonérés de droit d'enregistrement, soit soumis à un droit de mutation spécial.
L'exonération est applicable lorsque l'une des conditions ci-après est remplie :
- l'apport a pour objet des biens autres que des immeubles, droits immobiliers, fonds de
commerce, clientèles, droit au bail ou à une promesse de bail ;
- l'apport, quel que soit son objet, est fait par une personne morale passible de l'impôt sur
les sociétés, sur engagement de conserver pendant trois ans les titres remis en contrepartie de l'apport lorsque les biens ont bénéficié lors d'un précédent apport du droit fixe (ou du droit spécial
de mutation réduit à 1 % pour les apports faits en 1991).
Le droit spécial de mutation est exigible lorsque les deux conditions ci-après sont réunies :
- l'apport pur et simple a pour objet des biens visés à
l'article 809-I-3° du code général des impôts (CGI) (immeubles, fonds de commerce, droit à un bail ou à une promesse de bail) ;
- l'apporteur n'est pas soumis à l'impôt sur les sociétés ; ou, s'il est passible de cet
impôt, il apporte des biens qui ont bénéficié antérieurement de l'exonération du droit fixe (ou du taux réduit à 1 % pour les apports effectués en 1991).
30
Si la personne morale bénéficiaire n'est pas soumise à l'impôt sur les sociétés, les apports
purs et simples de biens de toute nature sont exonérés de droit d'enregistrement.
40
Les commentaires qu'appellent ces régimes sont exposés dans quatre sections qui traitent
respectivement :
- des apports purs et simples soumis au régime de droit commun (section 1, cf.
BOI-ENR-AVS-10-10-10) ;
- des apports purs et simples assimilés à une mutation à titre onéreux (section 2,
cf. BOI-ENR-AVS-10-10-20) ;
- des apports mobiliers à une société créée en vue du rachat d'une entreprise par ses salariés
(section 3, cf. BOI-ENR-AVS-10-10-30) ;
- du transfert de biens réalisés conformément aux dispositions de
l'article 208 septies du CGI (section 4, cf. BOI-ENR-AVS-10-10-40). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-10-10 | https://bofip.impots.gouv.fr/bofip/3388-PGP.html/identifiant=BOI-ENR-AVS-10-10-20120912 | 2012-09-12 00:00:00 | 886243ffe244b3f31f15c196df33656799700e6075ddfa4d4b87b3342df81eb8 | [
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] |
1
La liste ci-après fait état des demandes d'adaptations soumises pour avis au Conseil national de
la comptabilité par les organismes représentant la profession. Certains secteurs professionnels ont officiellement fait savoir qu'ils ne présentaient aucune demande particulière, les dispositions du
Plan comptable général permettant de prendre en compte de façon satisfaisante leurs problèmes spécifiques.La publication et la diffusion des plans-guides comptables professionnels sont assurées par la
profession elle-même.
10
Plan professionnel
Adaptations professionnelles
Organismes professionnels
Administrateurs de biens
Avis de conformité n° 21 du 21 décembre 1983
Confédération nationale des administrateurs de biens
53, Rue du Rocher
75008 Paris,
tel. : 01 42 93 60 55
www.unis-immo.fr
Aéronautiques et spatiales (industries)
Avis de conformité n° 16 du 21 décembre 1983
Groupement des industries françaises aéronautiques et spatiales (GIFAS)
8, Rue Galilée, 75116 Paris
www.gifas.asso.fr
Agences et bureaux de voyages
Avis de conformité n° 34 du 12 mars 1984
Syndicat national des agences de voyage
15, place du général catroux
75017 Paris
tél. : 01 44 01 99 90
www.snav.org
Agents immobiliers
Avis de conformité n° 37 du 15 mai 1984
Fédération nationale de l'immobilier – FNAIM
129, Rue du faubourg Saint -Honoré
75008 Paris
tél. : 01 44 20 77 00
Bâtiment et travaux publics (industries du) (plan commun)
Avis de conformité n° 9 du 22 avril 1983, avis complémentaire des 12 mars et 30 mai 1984
Fédération française du bâtiment
33, Avenue Kléber
75784 Paris Cedex 16
tél. : 01 40 69 51 00
www.ffbatiment.fr
Boissons (industries et commerces de gros), Eaux minérales (distribution) (plan commun)
Avis de conformité n° 13 du 12 octobre 1983
Association française des éleveurs, embouteilleurs, distributeurs de vins et spiritueux (AFED)
18, Rue d'Aguesseau
75008 Paris
tél. : 01 42 68 82 46
Boissons (producteurs et grossistes), Eaux minérales (distribution) (plan commun)
Avis de conformité n° 13 du 12 octobre 1983
Fédération nationale des boissons (FNB)
49, Rue de la Glacière
75013 Paris
tél. : 01 45 87 21 41
www.fnb-info.fr
Boucherie de détail (commerce)
Avis de conformité n° 33 du 12 mars 1984
Confédération française de la boucherie et charcuterie traiteur (CFBCT)
98 Boulevard Pereire
75850 Paris Cedex 17
tél. : 01 40 53 47 50
www.boucheirie-france.fr
Carrosserie, commerce et réparation de l'automobile, du cycle et du motocycle
Avis de conformité n° 23 du 21 décembre 1983
Casinos
Avis de conformité n° 35-V du 12 octobre 1983
Casinos de France
22, Rue d'Anjou
75008 Paris
tél. : 01 42 65 58 58
Chimiques (industries)
Avis de conformité n° 6 du 22 avril 1983
Union des industries chimiques
Le diamant
92909 Paris La Défense Cedex
tél. : 01 46 53 11 00
www.uic.fr
Cinéma (distribution) (plan commun)
Avis de conformité n° 41 du 19 décembre 1984
Fédération nationale des distributeurs de films (FNCD)
74, Avenue Kléber
75016 Paris
tél. : 01 56 90 33 00
Cinéma (production) (plan commun)
Avis de conformité n° 41 du 19 décembre 1984
Union des producteurs de films (UPF)
18, Rue de vienne
75008 Paris
tél.: 01 44 90 07 10
www.upfilms.fr
Commerce extérieur (entreprises de)
Avis de conformité n° 14 du 12 octobre 1983
Confédération française du commerce de gros et du commerce international (CGI)
18, Rue des Pyramides
75001 Paris
tél. : 01 44 55 35 00
www.cgi-cf.com
Construction électrique et électronique (industries de la )
Avis de conformité n° 12 du 12 octobre 1983
Fédération des industries électriques et électroniques et de communication (FIEEC)
11-17, Rue Hamelin
75016 Paris
tél. : 01 45 05 70 70
www.fieec.fr
Coopératives artisanales (sociétés)
Avis de conformité n° 93-02 du 03 février 1993
Fédération française des coopératives et groupements d'artisans (FFCGA)
72, Avenue de la liberté
92024 Nanterre Cedex
tél. : 01 47 24 88 77
Coopératives de commerçants détaillants (sociétés)
Avis de conformité n° 1 du 21 décembre 1982
Fédération des enseignes du commerce associé
77, Rue de Lourmel
75015 Paris
tél. : 01 44 37 02 00
Coopératives de consommateurs
Avis de conformité n° 29 du 25 janvier 1984
Fédération nationale des coopératives de consommateurs (FNCC)
207, Rue de Bercy
75012 Paris
tél. : 01 43 45 45 42
Edition
Avis de conformité n° 26 du 21 décembre 1983 modifié par n°99-09 du 23 septembre 1999
Syndicat national de l'édition
115, Bd St-Germain
75006 Paris Cedex
tél. : 01 44 41 40 50
www.sne.fr
Fonderie
Avis de conformité n°8 du 22 avril 1983
Sedom
39-41, Rue Louis B lanc
92400 Courbevoie
tél. : 01 47 17 62 42
www.fim.net
Hôtellerie
Avis de conformité n° 27 du 25 janvier 1984
Fonds d'assurance formation de l'industrie hôtelière
3, Rue de la Ville de l'Évêque
75008 Paris
tél. : 01 40 17 20 20
www.fafih. com
Hôtellerie de plein air
Avis de conformité n° 45 du 27 novembre 1990
Fédération nationale de l'hôtellerie de plein air – FNHPA
105, Rue Lafayette
75010 Paris
tél. : 01 48 78 13 77
www.fnhpa-france.com
Imprimerie et industries graphiques
Avis de conformité n° 4 du 22 avril 1983
Fédération de l'imprimerie et de la communication graphique (FICG)
68, Bd St Marcel
75005 Paris
tél. : 01 44 08 64 46
Ingénierie, sociétés d'études, ingénieurs-conseils, sociétés de conseils
Avis de conformité n° 3 du 21 décembre 1982
Chambre syndicale des sociétés d'études et de conseils (SYNTEC)
3, Rue Léon Bonnat
75016 Paris
tél. : 01 44 30 49 00
www.syntec.fr
Laiteries (industries)
Avis de conformité n° 39 du 12 juillet 1984
Fédération nationale de l'industrie laitière
42, Rue de Châteaudun
75009 Paris
tél. : 01 49 70 72 85
Machinisme agricole (entreprises de service et de distribution du)
Avis de conformité n°24 du 21 décembre 1983
Syndicat national des entreprises de service et de distribution du machinisme agricole (SEDIMA)
6, Bd Jourdan
75014 Paris
tél. : 01 53 62 87 00
www.sedima.fr
Matériaux de construction (industries de carrières et)
Avis de conformité n° 18 du 21 décembre 1983
Associations des industries de produits de construction (AIMCC)
3, Rue Alfred Roll
75849 Paris Cedex 17
tél. : 01 44 01 47 80
www.aimcc.org
Matériels de bâtiment de travaux publics et de manutention (distributeurs, loueurs et réparateurs de)
Avis de conformité n° 25 du 21 décembre 1983
Fédération nationale des distributeurs, loueurs et réparateurs de matériel du bâtiment, de travaux
publics et de manutention – DLR
28, Rue Chapsal
94340 Joinville-le- Pont
tél. : 01 45 11 17 00
www.dlr.fr
Mécaniques et transformatrices des métaux (industries)
Avis de conformité n° 8 du 22 avril 1984
Fédération des industries mécaniques
39-41, Rue Louis Blanc
92400 Courbevoie
tél. : 01 47 17 60 00
www.fim.net
Métaux non ferreux (industries des)
Avis de conformité n° 36 du 14 mai 1984
Fédération des minerais, minéraux et industries des métaux non ferreux
17, Rue de l'Amiral Hamelin
75783 Paris cedex 16
tél. : 01 40 76 44 50
www.fedem.fr
Meunerie (industries de la)
Avis de conformité n°15 du 12 octobre 1983
Association nationale de la meunerie française
66, Rue La boétie
75008 Paris
tél; : 01 43 59 45 80
www.meuneriefrancaise.com
Phonogrammes (fabricants, producteurs, éditeurs et distributeurs de )
Avis de conformité n°10 du 16 juin 1983
Syndicat national de l'édition phonograpique et audiovisuelle (SNEP)
131, Bd Sébastopol
75002 Paris
tél. : 01 44 13 66 66
www.disqueenfrance.com
Presse (entreprises de )
Avis de confomrité n° 42 du 13 juin 1985
Fédération nationale de la presse française (FNPS)
13, Rue Lafayette
75009 Paris
tél. : 01 53 20 90 50
www.fnps.fr
Produits amylacés (industries des)
Avis de conformité n° 22 du 21 décembre 1983
Union des syndicats des industries des produits amylacés et de leurs dérivés
4, place d'Estienne d'Orves
75009 Paris
tél. : 01 48 78 51 00
www.usipa.fr
Promoteurs de construction immobilière
Avis de conformité n° 38 du 12 juillet 1984
Fédération nationale des promoteurs-constructeurs (FPC)
106, Rue de l'Université
75007 Paris
tél. : 01 47 05 44 36
www.fnpc.fr
Publicité (entreprise)
Avis de conformité n° 35 du 14 mai 1984
Association des agences conseils en communication (AACC)
40, Bd Malesherbes
75008 Paris
tél. : 01 47 42 13 42
www.aacc.fr
Raffinage et distribution des hydrocarbures (industries de)
Avis de conformité n° 30 du 12 mars 1984
Union française de l'industrie pétrolière (UFIP)
4, Avenue Hoche
75008 Paris
tél. : 01 40 53 70 00
www.ufip.fr
Recherche et production des hydrocarbures (industries de)
Avis de conformité n° 31 du 12 mars 1984
Union française de l'industrie pétrolière (UFIP)
4, Avenue Hoche
75008 Paris
tél. : 01 40 53 70 00
www.ufip.fr
Sidérurgie et mines de fer (industries de)
Avis de conformité n° 25 janvier 1984
Fédération française de l'acier (FFA)
5, Rue Luigi Cherubini
93212 La Plaine-Saint-Denis Cedex
tél. : 01 71 92 20 29
www.ffa.fr
Spectacles (entreprises de)
Avis de conformité n° 40 du 19 décembre 1984
Syndicat des directeurs de théâtres privés
48, Rue Laborde
75008 Paris
tél. : 01 42 27 87 83
www.théatresprive.com
Sucreries, raffineries, distilleries
Avis de conformité n° 11 du 16 juin 1983
Syndicat national des fabricants de sucre de France
23, avenue d'Iéna
75783 Paris Cedex 16
tél. : 01 44 05 39 99
www.lesucre.com
Textile (industries de)
Avis de conformité n° 32 du 12 mars 1984
Union des industries textiles
37, Rue de Neuilly, BP 121
92113 Clichy Cedex
tél. : 01 55 90 09 72
www.textile.fr
Théâtres cinématographiques et vidéographies (salle de cinéma) (plan commun)
Avis de conformité n° 41 du 19 décembre 1984
Fédération nationale des cinémas française
15, Rue de Berri
75008 Paris
tél. : 01 53 93 76 76
www.fncf.org
Transports maritimes
Avis de conformité n° 17 du 21 décembre 1983
Comité central des armateurs de France
47, Rue Monceau
75008 Paris
tél. : 01 53 89 52 52
www.armateursdefrance.org
Transports routiers de voyageurs, de marchandises et les activités auxiliaires du transport, transports
et activités auxiliaires
Avis de conformité n° 5 du 22 avril 1983
Groupement national des transport combinés (GNTC)
21, Rue du Rocher
75008 Paris
tél. : 01 42 93 53 88
www.gntc.asso.fr
Travaux publics (industries du bâtiment et des) (plan commun)
Avis de conformité n° 9 du 22 avril 19836 et avis complémentaires des 12 mars 1984 et 30 mai 1984
Fédération nationale des travaux publics (FNTP)
3, Rue de Berri
75008 Paris
tél. : 01 44 13 31 44
www.fntp.fr
Verre (industries du)
Avis de conformité n° 7 du 22 avril 1983
Fédération des chambres syndicales de l'industrie du verre
114, Rue La Boétie
75008 Paris
tél. : 01 42 65 60 02
www.fedeverre.fr
Viande (industrie et commerce du bétail et de la)
Avis de conformité n° 44 du 13 juin 1985
Office national viandes de l'élevage et de l'aviculture (OFIVAL)
80, Avenue des Terroirs de France
75607 Paris Cedex 12
tél. : 01 44 68 50 00
Vidéographie (édition) (plan commun)
Avis de conformité n° 41 du 19 décembre 1984
Syndicat de l'édition vidéo numérique (SEVN)
24, Rue Marboeuf
75008 Paris
tél. : 01 42 25 33 04
www.sev-vidéo.org | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000123 | https://bofip.impots.gouv.fr/bofip/3413-PGP.html/identifiant=BOI-ANNX-000123-20140624 | 2014-06-24 00:00:00 | 7d413744dc628c95b31b88dde1a6c57cf1dfeb3773157a1f927400719fa605c7 | [
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] |
1
Sont éligibles au titre des charges exceptionnelles, les charges d'une part, répondant aux
conditions de déductibilité prévues à l'article 39-1 du CGI et d'autre part, celles dont il n'a pas déjà été tenu compte sous une
autre forme (charges notamment couvertes par des provisions par exemple. Sur ce point il convient de se rapporter à la série BIC Provisions BIC-PROV).
A ce titre, ces charges exceptionnelles sont donc considérées comme déductibles tant vis à vis
de leur comptabilisation que de leur nature.
10
En conséquence le présent titre traitera des points suivants :
- les aspects comptable et fiscal (chapitre 1, cf.
BOI-BIC-CHG-60-10) ;
- les opérations concernées (chapitre 2, cf. BOI-BIC-CHG-60-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-60 | https://bofip.impots.gouv.fr/bofip/3436-PGP.html/identifiant=BOI-BIC-CHG-60-20120912 | 2012-09-12 00:00:00 | 7ed9736d02b86430b384c0eaaa3e87bb5e4dd3e5c96aeca943ff5ed1543037be | [
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I. Personnes morales assujetties
1
A l'exception de celles mentionnées au III bis de
l'article 235 ter ZC du code général des impôts (CGI), les personnes morales assujetties à la contribution sociale
prévue à l'article 235 ter ZC du CGI sont celles qui réalisent des résultats imposables, pour tout ou partie, à l’impôt sur les sociétés (IS) aux taux mentionnés aux I et IV de
l’article 219 du CGI.
II. Personnes morales exonérées
10
La contribution sociale n'est pas due par les redevables de l’IS ayant réalisé un chiffre
d’affaires de moins de 7 630 000 € au cours de l’exercice ou de la période d’imposition, ramené, le cas échéant, à douze mois.
Pour les seules sociétés, le bénéfice de cette mesure est, en outre, subordonné au respect de
conditions particulières tenant à la libération et à la composition de leur capital (cf. II-B § 80 à 180). En revanche, les redevables qui, juridiquement,
ne peuvent avoir de capital social sont tenus au respect de la seule condition tenant au montant du chiffre d’affaires. Il en est ainsi, notamment, des associations et fondations, des sociétés
d’assurances mutuelles régies par l'article L. 111-1 du code de la mutualité ou par
l’article L. 322-26-1 du code des assurances.
A. Condition tenant au montant du chiffre d'affaires
1. Chiffre d'affaires à retenir
a. Définition du chiffre d'affaires
20
Le chiffre d’affaires s’entend du montant hors taxes des recettes réalisées par le redevable
dans l’accomplissement de son activité professionnelle normale et courante. Il n’est pas tenu compte des produits financiers sauf dans les cas où la réglementation particulière propre à certains
secteurs d’activité le prévoit, ni des recettes revêtant un caractère exceptionnel, telles que les produits provenant de la cession d’éléments de l’actif immobilisé. Il est précisé que les dividendes
reçus par les redevables dont l’activité consiste en la gestion de leur patrimoine mobilier ne sont pas pris en compte pour la détermination de leur chiffre d’affaires.
Les refacturations de frais effectuées entre sociétés ne sont pas prises en compte pour
l’appréciation du chiffre d’affaires lorsqu’elles présentent le caractère de débours au sens du 2° du II de l’article 267 du
CGI.
Le chiffre d’affaires ainsi défini à retenir pour l’appréciation de la limite de 7 630 000 € est
celui réalisé par le redevable au titre de l’exercice ou de la période d’imposition au titre duquel le montant de l’IS est déterminé.
Il convient de retenir le chiffre d'affaires qui se rattache aux bénéfices soumis en France à
l'impôt sur les sociétés conformément à l'article 209 du CGI. Ainsi le chiffre d'affaires des sociétés dont l'activité est
exercée à la fois en France et hors de France doit être ventilé selon les règles de territorialité de l'IS, découlant de l'article 209 du CGI, pour ne retenir que la part de celui-ci réalisée en
France.
En pratique, il s'agit du chiffre d'affaires déterminé d'après les renseignements mentionnés à
l'article 38 terdecies A de l'annexe III au CGI et à
l'article 38 quaterdecies de l'annexe III au CGI.
b. Cas particuliers
1° Société mère d'un groupe fiscal
30
Conformément à la deuxième phrase du troisième alinéa du I de
l’article 235 ter ZC du CGI, pour la société mère d’un groupe fiscal au sens de
l’article 223 A du CGI, la limite de 7 630 000 € s’apprécie par référence à la somme des chiffres d’affaires, déterminés dans
les conditions décrites au II-A-1-a § 20, réalisés par chacune des sociétés membres de ce groupe au titre de l’exercice considéré.
2° Redevables imposables à l'IS au taux de droit commun au titre d'une partie de leurs opérations
40
La condition tenant au chiffre d’affaires ayant pour objet d’apprécier l’importance de
l’entreprise, la limite de 7 630 000 € s’apprécie par référence aux recettes retirées de l’ensemble des opérations réalisées par le redevable dans le cadre de son activité professionnelle, quel que
soit le régime fiscal applicable au résultat de ces opérations. Ainsi, il doit être tenu compte non seulement du produit des opérations, définies au II-A-1-a § 20, imposables aux taux
de droit commun ou, le cas échéant, au taux réduit des plus-values à long terme mais également du chiffre d’affaires réalisé dans le cadre d’opérations dont le résultat bénéficie d’un régime
d’imposition particulier, d’une exonération ou est placé hors du champ d’application de l’IS.
Toutefois, par exception à ce principe, il est admis que les organismes sans but lucratif
ayant créé un secteur distinct pour leurs activités lucratives soient exonérés de la contribution sociale sur les bénéfices si le chiffre d 'affaires de ce seul secteur est inférieur à 7 630 000 €.
2. Exercices dont la durée n'est pas égale à douze mois
a. Principe
50
La limite de 7 630 000 € s’apprécie par référence à un chiffre d’affaires réalisé au titre
d’un exercice ou d’une période d’imposition d’une durée égale à douze mois. Lorsque l’exercice au titre duquel l’IS est établi a une durée différente de douze mois, le chiffre d’affaires de cet
exercice est ajusté prorata temporis.
En pratique, le chiffre d’affaires à retenir pour l’appréciation de la limite de 7 630 000 €
est obtenu en multipliant le montant du chiffre d’affaires effectivement réalisé au titre de l’exercice considéré par un coefficient égal au rapport existant entre 12 et le nombre de mois compris dans
l’exercice. En cas d’exercice ouvert ou arrêté en cours de mois calendaire, le nombre de jours résiduels concourt à la détermination du coefficient pour un montant égal au rapport existant entre ce
nombre et 30.
Ainsi une entreprise ayant réalisé, au titre de l’exercice ouvert le 1er janvier de
l'année N et clos le 15 juillet de la même année, des recettes d’un montant de 4 000 000 €, satisfait à la condition tenant au chiffre d’affaires, ce dernier, ramené à douze mois, s’établissant à 7
384 615 € (4 000 000 x 12 / 6,5).
b. Cas où aucun exercice n'a été clos au cours de l'année civile
60
Dans le cas général où une déclaration provisoire est souscrite en application du deuxième
alinéa de l’article 37 du CGI, le chiffre d’affaires à retenir est celui, déterminé dans les conditions décrites au
II-A-1 § 20 à 40, effectivement réalisé au titre de la période d’imposition, celle-ci étant d’une durée de douze mois. Pour la période d’imposition
suivante, arrêtée à la clôture de l’exercice, la limite de 7 630 000 € s’apprécie par référence au chiffre d’affaires réalisé pendant la période résiduelle comprise entre le 1er janvier et
la date de clôture de cet exercice, ajustée en fonction de la durée de cette période. Le chiffre d’affaires réalisé au titre de cette période résiduelle est égal à la différence entre le chiffre
d’affaires réalisé au cours de l’exercice et le chiffre d’affaires apparaissant dans la déclaration provisoire.
70
S’agissant des entreprises nouvelles, la condition (cf. II-A-2-a § 50)
réalisé au titre, selon le cas, du premier exercice d’activité ou de la période d’imposition correspondant à la période écoulée entre la date du début d’activité et le 31 décembre de l’année suivante.
Dans ce dernier cas, l’appréciation de la condition tenant au chiffre d’affaires pour la période résiduelle comprise entre le 31 décembre et la clôture de l’exercice s’effectue ainsi qu’il est précisé
au II-A-2-b § 60.
B. Conditions tenant à la libération et la composition du capital social
80
Les sociétés doivent avoir un capital entièrement libéré et détenu de manière continue pour
75 % au moins :
- par des personnes physiques ;
- ou par une ou plusieurs sociétés réalisant un chiffre d’affaires de moins de 7 630 000 €,
apprécié dans les conditions précisées au II-A-1-a § 20 et dont le capital, entièrement libéré, est directement détenu pour au moins 75 % par des
personnes physiques.
Pour l’appréciation de ce seuil, il n’est pas tenu compte des participations détenues par des
sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional ou des sociétés financières d’innovation lorsqu’il n’existe pas de lien de dépendance au
sens du 12 de l'article 39 du CGI entre ces sociétés ou fonds et la société dont la composition du capital est examinée.
90
Pour les groupes de sociétés bénéficiant du régime prévu à
l’article 223 A du CGI, le respect des conditions relatives à la libération et à la composition du capital s’apprécie au seul
niveau de la société mère, redevable pour le groupe de l’IS.
100
Les sociétés qui souhaitent se prévaloir du bénéfice de l’exonération de contribution doivent
justifier du respect de ces conditions.
1. Capital entièrement libéré
110
Pour bénéficier de l’exonération de la contribution sociale sur les bénéfices, les apports promis lors
de la souscription des actions par les associés de la société redevable de l’IS doivent avoir été effectivement et intégralement versés à la société émettrice des titres. Cette condition s’apprécie à
la clôture de l’exercice ou au terme de la période d’imposition au titre duquel la contribution est susceptible d’être due (RM
Baroin n° 9948, JO AN du 7 septembre 1998, page 4905).
Il est rappelé que les sociétés relevant du régime réel normal dont le capital n’est pas
entièrement libéré doivent indiquer, dans la parenthèse « (Dont versé : ….) », ligne DA du tableau intitulé "Bilan Passif" n°
2051-SD (CERFA n° 10938), le montant des apports effectivement libéré, le capital souscrit mais non
appelé étant porté ligne AA du tableau "Bilan Actif" n°
2050-LIASSE (CERFA n° 10937).
Les imprimés n° 2051-SD et n° 2050-LIASSE sont accessibles
en ligne sur le site www.impots.gouv.fr.
2. Détention continue pour 75 % au moins par des personnes physiques ou assimilées
a. Détention directe ou indirecte par des personnes physiques
120
Les participations au capital de la société redevable de l’IS à prendre en compte pour
l’appréciation de cette condition sont celles détenues directement par des personnes physiques ou par des sociétés dont le chiffre d’affaires est inférieur à 7 630 000 € et dont le capital,
entièrement libéré, est détenu directement et de manière continue (cf. II-B-2-c § 170) pour 75 % au moins par des personnes physiques.
130
Pour les sociétés qui sont volontairement dénuées de capital social en l’absence d’obligation
légale de capital minimal, cette condition s’apprécie au regard des droits de vote et des droits aux bénéfices, tels qu’ils ont été précisés dans les statuts ou par les conventions ayant date certaine
à la clôture de l’exercice et modifiant, le cas échéant, la répartition statutaire des droits de vote ou des droits aux bénéfices (s’agissant des organismes redevables de l’IS juridiquement dénués de
capital social, cf. II § 10).
140
Il est précisé que, pour l’appréciation de cette condition, les associations ou les sociétés
soumises au régime fiscal des sociétés de personnes ne sont pas assimilées à des personnes physiques.
Dans la mesure où elles satisfont aux conditions tenant au chiffre d’affaires, à la libération
et à la composition de leur capital, les participations détenues par des sociétés dans la société redevable de l’IS doivent être prises en compte quels que soient leur forme, leur régime fiscal ou
leur nationalité.
A cet égard, la condition tenant au chiffre d’affaires s’apprécie par référence aux recettes
réalisées au titre du dernier exercice clos ou de la dernière période d’imposition arrêtée à la date de clôture de l’exercice ou de la période d’imposition de la société susceptible de bénéficier de
l’exonération de la contribution sociale sur les bénéfices. Ces recettes sont déterminées dans les conditions définies au II-A-1-a § 20 et au
II-A-1-b-2° § 40 et, le cas échéant, ajustées prorata temporis (cf. II-A-2-a § 50).
b. Appréciation du seuil de 75 %
150
Le seuil de 75 % peut être atteint par une ou plusieurs personnes physiques, par une ou
plusieurs sociétés remplissant les conditions mentionnées aux II-A-1-a § 20 à II-B-2-a § 140 ou encore par une combinaison des détentions de ces différentes personnes ou sociétés.
Il doit être respecté tant en ce qui concerne les droits de vote que les droits aux bénéfices.
160
Par ailleurs, conformément à la dernière phrase du troisième alinéa du I de
l’article 235 ter ZC du CGI, le pourcentage de 75 % doit être apprécié uniquement pour la fraction du capital qui n’est
pas détenue par des sociétés de capital-risque, des fonds communs de placement à risques, des sociétés de développement régional et des sociétés financières d’innovation lorsqu’il n’existe pas de lien
de dépendance entre la société en cause et chacune de ces sociétés ou chacun de ces fonds, au sens du 12 de l’article 39 du
CGI.
En application de ces dispositions, un lien de dépendance est réputé exister entre deux
entreprises lorsque l’une détient directement ou par personne interposée la majorité du capital social de l’autre ou y exerce en fait le pouvoir de décision ou encore lorsqu’une tierce entreprise
détient directement ou par personne interposée la majorité du capital social des deux entreprises ou y exerce en fait le pouvoir de décision.
Les précisions apportées ci-dessus s’appliquent également pour l’appréciation du seuil de 75 %
au niveau des sociétés associées de la société dont les conditions d’exonération sont examinées.
c. Détention continue
170
La condition de détention de 75 % au moins du capital par les personnes physiques ou sociétés
doit être respectée tout au long de l’exercice ou de la période d’imposition au titre duquel l’exonération de contribution sociale sur les bénéfices est invoquée.
180
Exemple :
Soit l'organigramme suivant dans lequel A est une personne physique, B, C, D et E des sociétés
réalisant un chiffre d’affaires inférieur à 7 630 000 € et SCR, une société de capital-risque dont le chiffres d’affaires excède 7 630 000 € et qui est détenue majoritairement par des sociétés autres
que B, C, D et E.
D est détenue à 80 % par des personnes physiques. C est membre d’un groupe fiscal et détenu à 98 % par la mère de ce groupe. Enfin, le capital social de E et D est entièrement libéré.
B n’a pas la qualité de petite ou moyenne entreprise au sens de
l’article 235 ter ZC du CGI car elle n’est pas détenue, directement ou indirectement, pour 75 % au moins par des
personnes physiques. Cette société est en conséquence redevable de la contribution sociale sur les bénéfices. Il en est de même de SCR.
C, en tant que membre non mère d’un groupe fiscal, n’est pas redevable de cette contribution (BOI-IS-GPE-30-30-20 au I § 10 à 30). D remplit
les conditions d’accès au statut de petite et moyenne entreprise au sens de l’article 235 ter ZC du CGI et peut donc être exonérée du paiement de la contribution sociale sur les bénéfices.
Enfin, la situation de E au regard de la condition de détention du capital requise pour être exonéré de la contribution sociale, s’apprécie de la manière suivante.
La participation détenue par la société B ne peut être retenue pour atteindre le seuil de 75 % dès lors que son capital n'est pas détenu directement ou indirectement à 75 % au moins par des personnes
physiques. La participation détenue par la société D respecte cette condition et peut donc être retenue.
En l'absence de lien de dépendance entre SCR et E, le pourcentage de détention du capital social de E par des personnes physiques ou par des sociétés remplissant les conditions pour être assimilées à
des personnes physiques s'apprécie abstraction faite de la participation détenue par SCR c’est-à-dire à hauteur de 80 % du capital social (100 - 20), et s'élève donc à 70 / 80 soit 87,50 %. E peut
donc être exonérée du paiement de la contribution sociale. | Bulletin officiel des finances publiques - impôts | BOI-IS-AUT-10-10 | https://bofip.impots.gouv.fr/bofip/3491-PGP.html/identifiant=BOI-IS-AUT-10-10-20180801 | 2018-08-01 00:00:00 | 24e46f37ac474dfb1d63387c13c143504ebbe79bb7ee355437d3a2f033ffeb3d | [
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0.01516217365860939
] |
1
Le V de l’article
235 ter ZC du code général des impôts (CGI) précise que la contribution sociale est contrôlée comme l’impôt sur les sociétés (IS) et sous les mêmes garanties et sanctions.
En conséquence, en application des dispositions de
l’article L. 169 du livre des procédures fiscales (LPF), le droit de reprise de l’administration au regard de la
contribution sociale s’exerce jusqu’à la fin de la troisième année qui suit celle au titre de laquelle elle est due, dans le cadre des procédures identiques à celles applicables à l’IS.
10
Dans le cadre d’une procédure de contrôle, les rappels notifiés peuvent entraîner un complément
d’IS dû et donc une modification de l’assiette de la contribution sociale qui doit, par voie de conséquence, faire l’objet d’un rappel recouvré par voie d'avis de mise en recouvrement.
Les rappels de contribution sociale ainsi notifiés peuvent être assortis des intérêts de retard
et des majorations d'assiette prévus aux articles 1728 du CGI,
1729 du CGI et 1732 du CGI en cas de défaut ou de retard
de déclaration ou d'inexactitudes ou omissions relevées dans les déclarations. La tolérance légale prévue au 4 du II de l'article
1727 du CGI en matière d'intérêt de retard peut s'appliquer à la contribution.
20
De même, pour la présentation et l’instruction des réclamations, ainsi que pour la procédure à
suivre devant le tribunal administratif, il y a lieu de se conformer aux dispositions des articles L. 190 du LPF à
L. 209 du LPF et R*190-1 du LPF à
R*211-2 du LPF.
30
En application des dispositions de
l’article 213 du CGI, la contribution sociale n’est pas admise parmi les charges déductibles pour l’établissement de l’IS.
La contribution a pour seule conséquence de réduire la somme distribuable dès lors qu’elle
diminue le résultat comptable des personnes assujetties.
Les sociétés soumises aux dispositions des
articles L. 3321-1 et suivants du code du travail relatives à la participation des salariés aux résultats de l'entreprise doivent
constituer une réserve spéciale de participation. La formule légale prévue à l’article L. 3324-1 du code du travail prend en compte
notamment le bénéfice net de l’entreprise qui, pour les sociétés soumises à l’IS, est le bénéfice soumis à l’impôt au taux de droit commun, diminué de cet impôt.
La contribution sociale, constitue un impôt juridiquement distinct de l’IS et ne vient donc
pas en diminution du bénéfice net retenu pour l’application de cette formule légale. | Bulletin officiel des finances publiques - impôts | BOI-IS-AUT-10-40 | https://bofip.impots.gouv.fr/bofip/3495-PGP.html/identifiant=BOI-IS-AUT-10-40-20130410 | 2013-04-10 00:00:00 | 960bb1aae0c500d4de33957cccba08359b9cfcc18f35b2395037be539234bd8d | [
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1
La société est instituée par deux ou plusieurs personnes qui conviennent par un contrat
d'affecter à une entreprise commune des biens ou leur industrie en vue de partager le bénéfice ou de profiter de l'économie qui pourra en résulter.
Elle peut également être instituée, dans les cas prévus par la loi, par l'acte de volonté d'une
seule personne (EURL et EARL à associé unique).
Les associés s'engagent à contribuer aux pertes
(code civil, art. 1832).
Une société régulièrement constituée acquiert une personnalité juridique distincte de celle du
(ou des) associé(s).
La présente division traite plus exactement des droits d'enregistrement ou taxes diverses (taxe
de publicité foncière, taxes additionnelles) exigibles sur diverses opérations concernant les sociétés proprement dites et certains groupements assimilés.
Il s'agit d'opérations (écrites ou verbales), auxquelles ces sociétés ou groupements sont
personnellement parties, qui affectent le plus souvent leurs statuts et qui sont soumises à des règles spécifiques en matière de droits d'enregistrement (et de taxes substituées ou additionnelles).
10
Seront examinés dans la présente division :
- la constitution des sociétés (titre 1, cf.
BOI-ENR-AVS-10) ;
- les actes passés dans le cours de l'existence de la société (titre 2, cf.
BOI-ENR-AVS-20) ;
- les actes relatifs à la dissolution et au partage des sociétés (titre 3, cf.
BOI-ENR-AVS-30) ;
- les régimes spéciaux (titre 4, cf.
BOI-ENR-AVS-40) ;
- la taxe d'accroissement (titre 5, cf.
BOI-ENR-AVS-50). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS | https://bofip.impots.gouv.fr/bofip/3515-PGP.html/identifiant=BOI-ENR-AVS-20120912 | 2012-09-12 00:00:00 | b13d078234184bd9080078aa90290eef83a2d5e969e3123210c6d866c6182ab6 | [
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1
Compte tenu de l'irrégularité des revenus agricoles, les exploitants peuvent, sous certaines
conditions, bénéficier de modalités particulières d'imposition des bénéfices exceptionnels qu'ils sont susceptibles de réaliser au cours d'une année donnée.
10
Pour éviter que la progressivité de l'impôt n'aboutisse à soumettre à une imposition excessive
les revenus exceptionnels ou irréguliers réalisés, deux dispositifs spécifiquement agricoles s'appliquent au titre des exercices clos depuis le 1er janvier 2006 :
- l'étalement des revenus exceptionnels prévu par
l'article 75-0 A du code général des impôts (CGI) et le système du quotient (titre 1,
BOI-BA-LIQ-10) ;
- le système de la moyenne triennale prévue par
l'article 75-0 B du CGI (titre 2, BOI-BA-LIQ-20).
Remarque : Le système général du quotient prévu à
l'article 163-0 A du CGI est également susceptible de s'appliquer.
20
Par ailleurs, afin de faciliter le passage à l’impôt sur les sociétés des exploitants et des
sociétés ou groupements qui exercent une activité agricole dont les revenus sont imposables dans la catégorie des bénéfices agricoles,
l'article 75-0 C du CGI prévoit un paiement fractionné de l'impôt sur le revenu afférent à certains revenus agricoles
rapportés aux bénéfices de cessation. Ce dispositif est précisé au BOI-BA-CESS-30. | Bulletin officiel des finances publiques - impôts | BOI-BA-LIQ | https://bofip.impots.gouv.fr/bofip/3572-PGP.html/identifiant=BOI-BA-LIQ-20200212 | 2020-02-12 00:00:00 | 33e1cfbc30421cd0173a23332e5455e25351b45d97b8a170992900029ca34ed1 | [
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] |
1
La taxe foncière sur les propriétés non bâties est établie :
- pour l'année entière à raison des faits existant à la date du 1er janvier de l'année d'imposition ;
- dans la commune de situation des biens.
I. Annualité de l'impôt
La taxe foncière sur les propriétés non bâties est établie pour l'année entière d'après les faits existant au 1er janvier de l'année pour laquelle est établie
l'imposition
(art.
1415 du code général des impôts (CGI)).
10
C'est en particulier à cette date qu'il convient de se placer pour déterminer :
- la nature de culture à considérer pour l'imposition de chaque parcelle ;
- le débiteur légal de la taxe.
20
Les changements survenus, tant dans la personne du débiteur de l'impôt que dans la base de son imposition, sont constatés annuellement au moyen de mutations cadastrales.
30
Les mutations cadastrales consécutives aux mutations de propriété sont faites à la diligence des propriétaires intéressés
(CGI,
art. 1402). Tant que la mutation n'a pas été faite, l'ancien propriétaire continue à être imposé au rôle et peut être contraint au paiement de la taxe foncière, sauf recours contre le nouveau
propriétaire
(CGI,
art. 1403). Mais, bien entendu, il conserve la possibilité de régulariser la situation en présentant une demande de dégrèvement dans les conditions
exposées BOI-IF-TFNB-50-10-10.
Pour garantir la mise à jour de la documentation cadastrale,
l'article
1402 du
CGI
dispose qu'aucune modification de la situation juridique d'un immeuble ne peut faire l'objet d'une mutation si l'acte ou la décision judiciaire constatant cette modification n'a pas été préalablement
publié au fichier immobilier.
Lorsque cette publication n'a pas été faite, l'Administration ne peut procéder à la mutation cadastrale destinée à constater cette modification, quelles que soient les
raisons du défaut ou du refus de publication (CE, arrêt du 28 novembre 1969, , RJCD 1969. p. 304).
40
Aucun changement survenu en cours d'année (changement de propriétaire, changement de nature de culture,...) ne peut - sauf cas exceptionnel de disparition d'un immeuble
non bâti - être pris en compte pour le calcul de l'impôt dû au titre de ladite année. Il est seulement procédé à son enregistrement pour application aux impositions des années ultérieures.
50
Lorsque l'Administration n'est pas en mesure de prendre en considération tous les changements intervenus avant le 1er janvier de l'année d'imposition, la taxe est établie
sur la base des renseignements anciens. Dans cette hypothèse, le contribuable imposé à tort peut demander, soit une réduction ou décharge de la taxe foncière soit, en cas de changement de
propriétaire, une mutation de cote.
60
Les contribuables omis, en pareil cas, ou insuffisamment imposés au rôle primitif sont inscrits dans un rôle supplémentaire qui peut être mis en recouvrement au plus tard
le 31 décembre de l'année suivant celle de l'imposition
(CGI,
art. 1416).
II. Lieu d'imposition
70
Toute propriété imposable à la taxe foncière sur les propriétés non bâties doit être imposée dans la commune où elle est située
(CGI,
art. 1399).
Ce principe ne subit aucune dérogation. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-10-10 | https://bofip.impots.gouv.fr/bofip/3573-PGP.html/identifiant=BOI-IF-TFNB-10-10-20120912 | 2012-09-12 00:00:00 | ba8d8948b5096b067a3f97364362d909d50547101d3edb9353d1fe1bd0f51621 | [
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] |
1 - Désignation du logement à réhabiliter :
Adresse complète de l’immeuble - étage :
Référence cadastrale portée dans l’acte :
2 - Description du logement avant et après travaux
(CGI, ann. III, art. 2 quindecies C) :
(partie à remplir par un contrôleur technique ou un technicien de la construction qualifié ne
participant pas à la réalisation des travaux)
Il est rappelé que pour bénéficier de la réduction d'impôt au titre de l'investissement réalisé,
le logement doit présenter, après la réalisation des travaux, l'ensemble des performances techniques figurant dans les rubriques mentionnées ci-dessous, le respect d'au moins l'une d'entre elles
devant résulter directement desdits travaux.
Avant travaux
Après travaux
1. Respect des conditions minimales de surface et de volume habitables fixées par
l’article R*. 111-2 du code de la construction et de l’habitation
2. Absence de risque d’accessibilité au plomb dans le logement et les parties communes de l’immeuble
3. Absence de flocages, calorifugeages et faux-plafonds contenant de l’amiante et absence d’autres
matériaux dégradés contenant de l’amiante
4. Sécurité de l’installation électrique et respect notamment des exigences suivantes :
a) présence d’un appareil général de commande et de protection de l’installation, en principe le
disjoncteur de branchement ;
b) protection par dispositif différentiel (disjoncteur ou interrupteur différentiel) à l’origine de
l’installation, de sensibilité appropriée aux conditions de mise à la terre. Ce dispositif peut être intégré au disjoncteur de branchement ;
c) liaison équipotentielle dans chaque local contenant une baignoire ou une douche (salle d’eau) ;
d) dispositif de protection par fusible à cartouche ou disjoncteur divisionnaire sur chaque circuit,
adapté à la section des conducteurs ;
e) élimination de tout risque de contacts directs avec des éléments sous tension, tels que conducteurs
dénudés, bornes accessibles, appareillages détériorés ;
f) conducteurs protégés par des conduits, moulures ou plinthes ;
g) en cas de rénovation de l’installation électrique les travaux sont conformes aux dispositions de
sécurité de la norme NF C 15-100 avec un dimensionnement suffisant en fonction des équipements prévisibles
5. Sécurité de l’installation de gaz notamment les exigences suivantes : étanchéité des tuyauteries fixes
des raccordements ; présence d’une ventilation adaptée au système d’évacuation des fumées de combustion ; présence d’un robinet pour chaque appareil, accessible et manœuvrable ; qualité de la
combustion
6. Évacuation des eaux usées et des eaux vannes avec dispositif évitant les remontées d’odeurs (siphons
et colonnes ventilées)
7. Existence d’au moins une pièce spéciale pour la toilette, avec une douche ou une baignoire et un
lavabo alimentés en eau chaude et froide
8. Existence d’un cabinet d’aisance séparé des pièces principales
9. Présence de protection solaire sur les baies exposées (volets, stores opaques ou contrevents)
10. Isolation des combles lorsque le logement est situé sous comble
11. Ensemble constitué des fenêtres et portes-fenêtres, existant ou amélioré, de caractéristique
thermique (Uw) inférieure ou égale à 2,9 W/m²K et compatible avec la ventilation du logement. Si le respect de cette exigence impose le remplacement de ces éléments, la valeur Uw doit alors être
inférieure à 2,4 W/m²K. Toutefois, il peut être dérogé à cette obligation de remplacement si l’avis conforme de l’Architecte des Bâtiments de France, requis pour l’autorisation des travaux, permet une
amélioration des éléments existants permettant d’atteindre une valeur inférieure ou égale à 2,9 W/m²K
12. Dans le cas d’un chauffage individuel, quel que soit le statut de l’immeuble, ou d’un chauffage
collectif dans un immeuble appartenant à un propriétaire unique, présence :
a) d’un chauffage à eau chaude centralisé avec une chaudière a minima référence RT 2000 ou air, avec des
dispositifs de régulation, calorifugeage et équilibrage (présence d’une chaudière correspondant aux caractéristiques thermiques de référence de l’article 22 de
l’arrêté du 29 novembre 2000
relatif aux caractéristiques thermiques des bâtiments nouveaux et des parties nouvelles de bâtiments) ;
b) ou, si la solution est adaptée aux caractéristiques thermiques du bâtiment, d’un chauffage électrique
avec système de régulation et de programmation muni d’émetteurs fixes (NF classe C ou équivalent), de planchers directs, de plafonds rayonnants, ou de systèmes à accumulation ;
c) ou un chauffage par un système thermodynamique
Je soussigné, M …,
contrôleur technique ou technicien de la construction qualifié, atteste :
- d’une part, que l’ensemble des performances techniques mentionnées ci-dessus sont respectées
;
- d’autre part, qu’au moins l’une d’entre elles a été obtenue à la suite des travaux réalisés.
(Daté, signé, cachet)
La présente attestation engage la responsabilité de son signataire, qui doit être couvert par
une assurance professionnelle. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000003 | https://bofip.impots.gouv.fr/bofip/3603-PGP.html/identifiant=BOI-LETTRE-000003-20190307 | 2019-03-07 00:00:00 | e75347e91b2689a1ab8fa702fe73924a3cdd25c7f404f7fab29a3b623d708023 | [
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1
Le législateur a soustrait les créances fiscales du Trésor à la loi du concours entre créanciers
en leur octroyant un privilège mobilier général chargé de garantir leur recouvrement en cas d'insuffisance du patrimoine du redevable. Il existe presque autant de privilèges du Trésor que de sortes de
produits fiscaux et ces différents privilèges, collectivement désignés par l'expression " privilège du Trésor " ne sont pas tous soumis au même régime.
Par ailleurs, certaines créances non fiscales du Trésor sont garanties par des privilèges
fiscaux et, notamment, par le privilège des contributions directes.
10
La plupart des impôts sont garantis par un privilège général portant sur les meubles du
contribuable. Les textes spécifiques au privilège du Trésor sont codifiés aux articles 1920 et suivants du CGI. Les règles
générales définies par le code civil (BOI-REC-GAR-10-10-10) ne peuvent être invoquées que s'il n'en existe pas de spéciales en la matière.
Le privilège du Trésor est une sûreté réelle spécifique destinée à garantir le recouvrement de
l'impôt. Le classement conféré par le privilège du Trésor est plus ou moins avantageux selon le rang accordé par la loi à la créance fiscale. Le rang est déterminé d'après la qualité attachée par la
loi aux différentes sortes de créances fiscales privilégiées.
20
Un privilège spécial mobilier garantit le recouvrement des taxes foncières, de la fraction de
l'impôt sur les sociétés due par les sociétés à raison des revenus d'un immeuble, des taxes dues aux associations syndicales autorisées et celles dues aux concessionnaires de canaux d'irrigation
concédés par l'État. Ce privilège, prévu au 2 de l'article 1920 du CGI, est limité aux fruits de l'immeuble imposé.
Le privilège du trésor est mis en œuvre par les comptables de la direction générale des finances
publiques selon des modalités différentes suivant la situation financière du débiteur.
Le privilège du Trésor n'a d'autre limite dans le temps que la prescription éventuelle des
créances auxquelles il est attaché (BOI-REC-EVTS-30).
L'administration peut toutefois perdre son privilège en cas de redressement ou liquidation
judiciaires du débiteur si les conditions relatives à la publicité et au renouvellement de l'inscription du privilège du Trésor ne sont pas respectées.
La publicité du privilège du Trésor, examinée au
BOI-REC-GAR-10-10-30 ne commande pas le rang.
Sont examinés successivement :
- le champ d'application du privilège du trésor (sous-section 1,
BOI-REC-GAR-10-10-20-10) ;
- la mise en œuvre du privilège (sous-section 2,
BOI-REC-GAR-10-10-20-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-GAR-10-10-20 | https://bofip.impots.gouv.fr/bofip/3636-PGP.html/identifiant=BOI-REC-GAR-10-10-20-20191016 | 2019-10-16 00:00:00 | 13f6510baefbe47a688000683c3ca0c0f16b5d1fb3207282d7a3c6fbfaf19d28 | [
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1
Les commentaires exprimés dans ce document sont retirés à compter de la date de
publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, consultez la version
précédente dans l'onglet "Versions publiées du document".
10
Pour prendre connaissance des nouveaux commentaires relatifs aux opérations sur
les instruments financiers à terme, il convient de se reporter au BOI-RPPM-PVBMI-70.
Attention : Les liens cités par ce document vers les autres documents de la base ne
sont pas versionnés, c'est à dire qu'ils renvoient vers la dernière version publiée du document ciblé. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-10-10-20-30 | https://bofip.impots.gouv.fr/bofip/3637-PGP.html/identifiant=BOI-RPPM-PVBMI-10-10-20-30-20160304 | 2016-03-04 00:00:00 | 2e31bd275ced0bdff61a23dfbf37dfa9e62fcb7b1bedc4353b698ebbb70cec53 | [
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] |
Actualité liée : 20/12/2019 : IR - RSA -
RPPM - IS - ENR - DJC - ANNX - Revenus de capitaux mobiliers - Réforme du régime d'imposition - Mise en place du prélèvement forfaitaire unique sur les revenus du capital (loi n°2017-1837 du 30
décembre 2017 de finances pour 2018, art. 28)
1
Les règles relatives au recouvrement du prélèvement prévu au I de
l'article 125 A du code général des impôts (CGI), dû en application de
l'article 124 B du CGI, de ce même I de l'article 125 A du CGI, du 2 du II de
l'article 125-0 A du CGI et du I de
l'article 125 D du CGI (BOI-RPPM-RCM-30-20-10), sont différentes selon que l'établissement
payeur est établi en France ou hors de France dans un État partie à l'accord sur l'Espace économique européen (EEE).
En outre, il est précisé que les prélèvements forfaitaires libératoires prévus au 1 du II de
l'article 125-0 A du CGI et aux II et III de l'article 125 A du CGI sont soumis aux mêmes obligations déclaratives et de recouvrement que celles prévues pour le prélèvement prévu au I de l'article
125 A du CGI (CGI, art.125-0 A, III).
Enfin, les prélèvements sociaux afférents aux produits et gains entrant dans le champ
d'application du prélèvement prévu au I de l'article 125 A du CGI (BOI-RPPM-RCM-30-20-10) sont également soumis aux mêmes obligations déclaratives et de recouvrement que
celles prévues pour ce prélèvement (code de la sécurité sociale [CSS], art. L. 136-7, V- al. 1).
I. Établissement payeur établi en France
A. Périodicité des versements, déclarations à souscrire et modalités de paiement du prélèvement. Obligations et modalités
de versement de l'acompte provisionnel et de régularisation de l'excédent de versement
1. Périodicité des versements
a. Principe
10
Conformément aux dispositions de
l'article 1678 quater du CGI et de
l'article 381 S de l'annexe III au CGI, les sommes retenues au titre des prélèvements forfaitaires au cours de
chaque mois doivent être versées au Trésor dans les quinze premiers jours du mois suivant.
Le prélèvement prévu au I de
l'article 125 A du CGI sur les revenus de capitaux mobiliers est opéré par l'établissement payeur
(CGI, ann. II, art. 75). Par établissement payeur, on entend, selon le cas, le débiteur des revenus ou la personne qui
assure le paiement des revenus au bénéficiaire (CGI, art. 125 A). Il s'agit généralement du teneur du compte du bénéficiaire.
b. Cas particuliers
1° Compensation
20
Aucune compensation n'est possible entre les prélèvements, la retenue à la source, les
contributions et prélèvements sociaux.
2° Modalités de remboursement des excédents de versement
30
Les déclarations de prélèvements sur les produits de placements à revenu fixe peuvent faire
ressortir un montant global d'imputations supérieur aux prélèvements acquittés. Dans ce cas, l'excédent de versement ainsi constaté est soit imputable sur la déclaration suivante, soit remboursable
sur demande du déclarant (BOI-RPPM-RCM-30-10-10-40 au II-A-2-c § 250 et suiv.).
2. Déclarations à souscrire
40
Les établissements payeurs doivent souscrire par voie dématérialisée la déclaration n°
2777-SD (CERFA n° 10024) intitulée « revenus de capitaux mobiliers :
prélèvement et retenue à la source » disponible en ligne sur le site, disponible en ligne sur le site www.impots.gouv.fr
Cette déclaration doit obligatoirement être télédéclarée.
50
Conformément à
l'article 188-0 I de l'annexe IV au CGI, les prélèvements télédéclarés sur le formulaire n°
2777-SD sont versés au service des impôts auquel doit parvenir la déclaration de résultat du redevable ou, à défaut d'une telle déclaration, au service des impôts dont relève le siège
social.
3. Modalités de paiement
60
Le paiement des sommes dues au titre du prélèvement sur les produits de placements à revenu
fixe doit obligatoirement faire l'objet d'un télérèglement.
(70 - 120)
4. Obligations de versement de l'acompte provisionnel, modalités de paiement du solde et de régularisation de l'excédent
de versement
122
Le II de
l'article 1678 quater du CGI, modifié par
l'article
22 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, prévoit que les établissements payeurs procèdent, au paiement de versements provisionnels (acomptes) au titre notamment des
prélèvements prévus à l'article 125 A du CGI.
Remarque : Entre également dans le champ de ce versement
provisionnel la retenue à la source prévue au 1 de l'article 119 bis du CGI appliquée aux produits mentionnés à
l'article 1678 bis du CGI (BOI-RPPM-RCM-30-10-10-40, II-A-2-d §
322 à § 326).
Sont exclus de ce versement :
- les prélèvements sur les intérêts des comptes courants et des comptes bloqués d'associés ;
- les prélèvements sur les intérêts dus par les offices notariaux au titre des
produits de compte de consignation, de dépôt spécifique et de titres consignés.
a. Assiette de référence à prendre en compte pour le calcul de l'acompte
123
L'assiette de référence est constituée des prélèvements opérés sur les
intérêts, arrérages et produits de toute nature provenant :
- des plans d'épargne logement (PEL) et des comptes épargne logement (CEL) ne
bénéficiant pas de l'exonération mentionnée au 9° bis de l'article 157 du CGI ;
- des obligations, autres titres d'emprunt négociables ainsi que des parts
émises par les fonds communs de créances de plus de cinq ans ;
- des titres de créances négociables et assimilés ;
- des revenus des autres créances et dépôts ;
- des boni de liquidation des fonds communs de créances et gains de cession
des parts de ces fonds ;
- des produits d'épargne données au profit d'un organisme mentionné au 1 de
l'article 200 du CGI dans le cadre d'un mécanisme dit « solidaire » de versement automatique à l'organisme bénéficiaire par le
gestionnaire du fonds d'épargne ;
- des bons ou contrats de capitalisation et placements de même nature
mentionnés au 6° de l'article 120 du CGI et au 1° du I de
l'article 125-0 A du CGI.
Remarque : Sont concernés par le versement de l'acompte
provisionnel prévu au 1 du II de l'article 1678 quater du CGI le prélèvement forfaitaire libératoire prévu au 1 du II
de l'article 125-0 A du CGI et le prélèvement forfaitaire obligatoire non libératoire de l'impôt sur le revenu prévu au 2 du II de l'article 125-0 A du CGI.
b. Calcul du montant de l'acompte
124
Le montant de l'acompte dû est égal à 90 % du montant des prélèvements dus au
titre du mois de décembre de l'année précédente.
c. Date de paiement de l'acompte
125
L'acompte est payé au plus tard le 15 octobre de chaque année
(CGI, art. 1678 quater, II-1) et acquitté par les établissements payeurs à l'appui de la déclaration n°
2777-SD, à adresser obligatoirement par voie dématérialisée au
service des impôts auquel doit parvenir la déclaration de résultat ou, à défaut d'une telle déclaration, au service des impôts dont relève le siège social.
d. Modalités de paiement du solde et de régularisation de l'excédent de versement
126
Lors du dépôt en janvier N de la déclaration
n° 2777-SD, afférente aux revenus de décembre N-1, l'établissement
payeur procède à la liquidation des prélèvements et retenues dus.
Sur cette déclaration, il procède par ailleurs à la régularisation suivante :
- lorsque le montant de l'acompte payé en octobre est supérieur aux montants
des prélèvements ou retenues réellement dus, le surplus est imputé, suivant un ordre indiqué sur la déclaration n° 2777-SD, sur le prélèvement ou la retenue dû à raison des autres
produits de placements et, le cas échéant, sur les autres prélèvements ou retenues. L'excédent éventuel est restitué ou reporté, à l'initiative du redevable, aux lignes QS ou QT de la déclaration n°
2777-SD. Si la déclaration n° 2777-SD (ligne QR négative) déposée en février fait ressortir un excédent de versement, l’établissement payeur doit obligatoirement en
demander la restitution par voie dématérialisée en déposant une demande de remboursement sur cette déclaration au service des impôts des entreprises du ressort duquel il dépend ;
- dans la situation inverse où le montant des acomptes est inférieur au
montant du prélèvement réellement dû, l'établissement payeur procède au télépaiement du solde du prélèvement.
Si l'établissement payeur estime que le montant du versement de l'acompte dû
est supérieur au montant du prélèvement ou de la retenue dont il sera redevable au titre du mois de décembre, il peut en réduire le montant à concurrence de l'excédent présumé.
e. Sanctions
127
En application des dispositions du premier alinéa de
l'article 1738 du CGI, le non-respect de l'obligation de souscrire par voie électronique une déclaration entraîne
l'application d'une majoration du montant des droits correspondant aux déclarations déposées selon un autre procédé.
L'article précité prévoit que le non-respect de l'obligation de payer par
télérèglement entraîne l'application d'une majoration du montant des sommes dont le versement a été effectué selon un autre mode de paiement.
Les demandes de remboursement d'excédent de versement des prélèvements sur les
revenus de capitaux mobiliers qui ne seront pas télétransmises par les établissements payeurs concernés par l'obligation de recours aux téléprocédures feront l'objet d'un rejet en la forme.
Lorsque le montant du prélèvement ou de la retenue réellement dû au titre du
mois de décembre est supérieur au montant du versement réduit par l'établissement payeur, la majoration prévue au 1 de l'article
1731 du CGI s'applique à cette différence. L'assiette de cette majoration est toutefois limitée à la différence entre le montant du versement dû et celui du versement réduit par l'établissement
payeur.
B. Versements globaux
130
L'article 188 I de l'annexe IV au CGI prévoit que le prélèvement opéré par les agences et succursales des
établissements de crédit, par les caisses publiques et par les caisses d'épargne ou par les succursales des entreprises doit obligatoirement faire l'objet de versements globaux dans les conditions
prévues à l'article 188 H de l'annexe IV au CGI.
(140)
C. Cas particuliers
1. Bons du Trésor
150
Les intérêts des bons du Trésor sur formules sont soumis dans tous les cas au prélèvement
prévu au I de l'article 125 A du CGI.
Les mesures pratiques suivantes ont été décidées pour l'application de ces dispositions.
Les établissements payeurs sont dispensés d'effectuer le précompte et le versement de cet
acompte d'impôt sur le revenu prélevé à la source.
Chaque mois, l'agent comptable de la dette publique :
- constate dans ses écritures une dépense correspondant à la différence entre le montant des
intérêts bruts servis sur les bons du Trésor et le montant des intérêts nets servis aux souscripteurs ;
- liquide le prélèvement et en crédite le montant au service des impôts des entreprises du
ressort duquel dépend l'établissement payeur.
2. Revenus des fonds d'État et des obligations françaises payés par les comptables directs du Trésor
160
Le versement du prélèvement est, en principe, effectué globalement, par les soins du directeur
départemental des Finances publiques, au chef de service comptable du service des impôts territorialement compétent.
Le versement est effectué suivant la procédure des transferts de recettes ; il donne lieu, en
conséquence, à l'envoi par le comptable de la direction générale des Finances publiques (DGFiP) au chef du service comptable désigné ci-dessus d'un avis de règlement, accompagné des deux exemplaires
de la déclaration relative au prélèvement.
3. Intérêts des livrets supplémentaires des caisses d'épargne
170
Conformément aux dispositions de
l'article 381 S de l'annexe III au CGI, les sommes retenues au titre du prélèvement sur les produits de placements
à revenu fixe au cours de chaque mois sont versées au Trésor dans les quinze premiers jours du mois suivant.
Le versement mensuel du prélèvement opéré sur les intérêts des livrets supplémentaires soldés
en cours d'année impose aux caisses d'épargne de moyenne ou de faible importance des sujétions sans commune mesure avec l'importance des sommes qu'elles sont appelées, le plus souvent, à reverser.
Il a été décidé, en conséquence, d'autoriser ces établissements à s'acquitter des sommes
retenues dans le mois suivant celui au cours duquel le montant du prélèvement opéré aura atteint ou dépassé le seuil de 15 €.
Ce seuil de versement est déterminé en fonction des sommes prélevées, selon le cas, depuis le
début de l'année ou, si un ou plusieurs versements ont été déjà effectués, depuis le début du mois suivant celui au cours duquel le seuil en question a été atteint.
En toute hypothèse, le prélèvement opéré au cours d'une année doit être reversé à la recette
compétente au plus tard le 15 janvier de l'année suivante, même si le montant de l'impôt prélevé pour l'année entière ou, le cas échéant, pour la dernière fraction de l'année, est inférieur à 15 €.
Remarque : Compte tenu de la réforme du livret A, il n'est plus possible
d'ouvrir, depuis le 1er janvier 2009, un compte sur un livret supplémentaire de caisse d'épargne. Cependant, les règles concernant le recouvrement du prélèvement forfaitaire sont
applicables aux intérêts des sommes versées sur les livrets supplémentaires des caisses d'épargne ouverts avant le 1er janvier 2009.
4. Bons de la Caisse nationale de crédit agricole
180
Le prélèvement opéré sur les intérêts des bons émis par la Caisse nationale de crédit agricole
est versé au service des impôts des entreprises du ressort duquel dépend l'établissement payeur, pour l'ensemble des caisses dépendant de cet établissement.
5. Produits et gains de cessions des titres de créances négociables
190
Sous réserve des précisions suivantes, le prélèvement prévu au I de
l'article 125 A du CGI doit être versé par la personne chez laquelle le titre est inscrit en compte ou déposé conformément
aux prescriptions de l'article 124 D du CGI, soit par la personne qui aura été désignée par le cédant pour acquitter ce
prélèvement au service des impôts des entreprises compétent dans les quinze premiers jours du mois suivant l'encaissement du produit ou la réalisation du gain.
6. Plans d'épargne logement et comptes d'épargne logement
200
Le prélèvement prévu au I de
l'article 125 A du CGI dû sur les intérêts imposables des PEL et CEL (BOI-RPPM-RCM-10-10-50) est
acquitté au service des impôts des entreprises (SIE) compétent dans les quinze premiers jours du mois suivant l'encaissement du produit.
(210 - 260)
D. Sanctions
270
L'article
1678 quater du CGI dispose que les prélèvements prévus au I de l'article 125 A du CGI et au II de
l'article 125-0 A du CGI sont recouvrés sous les mêmes sanctions que la retenue à la source prévue au 2 de
l'article 119 bis du CGI afférente aux revenus distribués et assimilés de source française versés à des bénéficiaires
n'ayant pas leur domicile réel ou leur siège en France. Les sanctions applicables en cas d'absence ou d'insuffisance de versement d'acomptes sont commentées au I-A-4-e § 127.
Pour plus de précisions sur les sanctions applicables, il convient de se reporter au
II-A-2 § 190 à 250 du BOI-RRPM-RCM-30-20-50.
(280 - 290)
II. Établissement payeur établi hors de France dans un État européen
300
L'application du prélèvement forfaitaire obligatoire prévu au I de
l'article 125 A du CGI, dû en application du I de
l'article 125 D du CGI, s'exerce par la souscription d'une déclaration n°
2778-SD (CERFA n° 12567), disponible en ligne sur le
site www.impots.gouv.fr, et le paiement des prélèvements forfaitaires correspondants dans les délais prévus au IV de l'article 125 D du CGI.
Pour plus de précisions sur les conditions d'application de ce prélèvement forfaitaire
obligatoire lorsque les produits concernés sont payés par une personne établie ou domiciliée hors de France, il convient de se reporter au I-C § 220 à 230 du
BOI-RPPM-RCM-30-20-10.
A. Obligations déclaratives et de paiement du prélèvement
1. Date de dépôt de la déclaration et de paiement du prélèvement
310
La déclaration n°
2778-SD des revenus, produits et gains et le paiement
du prélèvement forfaitaire obligatoire et des prélèvements sociaux correspondants sont effectués dans les quinze jours du mois suivant celui au cours duquel les revenus ou produits sont encaissés ou
inscrits en compte ou, s'agissant d'un gain, dans les quinze jours suivant le mois au cours duquel la cession est réalisée.
320
La déclaration et le paiement de ces prélèvements sont effectués
(II-A-2 § 340 à 430) :
- soit par le contribuable lui-même ;
- soit par la personne qui assure le paiement desdits revenus, produits et
gains lorsqu'elle est établie hors de France dans un État partie à l'accord sur l'EEE ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et
l'évasion fiscales, mandaté par le contribuable pour effectuer en ses lieu et place, pour son compte, les formalités déclaratives et de paiement du prélèvement.
(330)
2. Obligations déclaratives et de paiement du prélèvement forfaitaire obligatoire
340
Le contribuable personne physique, bénéficiaire des produits, revenus et gains de cession
qui est assujetti au prélèvement forfaitaire obligatoire en application du I de l'article 125 D du CGI est toujours le
redevable légal dudit prélèvement forfaitaire.
350
Toutefois, il peut donner mandat à un établissement payeur établi à l'étranger pour
effectuer, en ses lieu et place, les formalités déclaratives et de paiement.
a. Obligations déclaratives et de paiement effectuées par le contribuable lui-même
360
Dans cette hypothèse, il souscrit la déclaration n°
2778-SD, sur laquelle il fait figurer
(CGI, ann. III, art. 41 sexdecies K) :
- la nature et le montant des revenus, produits et gains soumis au prélèvement forfaitaire
obligatoire ;
- le montant du prélèvement forfaitaire obligatoire dû ;
- le montant des prélèvements sociaux dus.
370
Cette déclaration est accompagnée du paiement du prélèvement forfaitaire et des prélèvements
sociaux dus.
Remarque : Pour les produits des bons ou contrats de capitalisation ou
d'assurance-vie de source européenne exonérés d'impôt sur le revenu (BOI-RPPM-RCM-10-30-10-10 au IV § 200), il convient lors du dénouement du bon ou contrat
(rachat total ou partiel) de souscrire une déclaration n° 2778-SD en remplissant les seules lignes afférentes aux prélèvements sociaux, et d'accompagner cette déclaration du paiement
des prélèvements sociaux correspondants.
Le contribuable doit déposer la déclaration n° 2778-SD et acquitter les
impôts correspondants (prélèvement forfaitaire et prélèvements sociaux) au service des impôts des entreprises de son domicile
(CGI, ann. IV, art. 188-0 I).
b. Obligations déclaratives et de paiement effectuées par un établissement payeur mandaté
380
Lorsque le contribuable résident français ne souhaite pas se charger des formalités de
déclaration et de paiement du prélèvement pour les produits de placements à revenu fixe, de capitalisation et d'assurance-vie de source européenne versés par un établissement payeur établi hors de
France dans un État partie à l'accord sur l'EEE, il a la possibilité de mandater ce dernier afin qu'il accomplisse lui-même ces formalités
(CGI, art. 125 D, IV- al. 1).
390
Le contrat de mandat, qui est un acte par lequel une personne donne à une autre le pouvoir
de faire quelque chose pour le mandant et en son nom (code civil, art. 1984), doit être tenu à la disposition de l'administration fiscale
française par le contribuable résident français.
400
Lorsque le contribuable résident français mandate l'établissement payeur établi hors de
France pour effectuer, en ses lieu et place, les obligations déclaratives et de paiement du prélèvement, la déclaration n°
2778-SD, est établie au nom et pour le compte du
contribuable (CGI, art. 125 D, IV-al. 3), qui reste le redevable légal du prélèvement, mais le dépôt de cette déclaration et le paiement des prélèvements forfaitaires et des prélèvements sociaux sont
effectués par l'établissement payeur établi à l'étranger (qui est le déclarant).
410
La déclaration n° 2778-SD souscrite par un établissement payeur établi à
l'étranger est déposée auprès de la recette des impôts des non-résidents (RNR) de la direction des impôts des non-résidents (DINR)
(CGI, ann. IV, art. 188-0 I, II-1°). Elle est accompagnée du paiement des impositions dues (prélèvements
forfaitaires et prélèvements sociaux).
420
Remarque : En ce qui concerne les produits d'épargne solidaire de partage,
lorsque l'établissement payeur est établi hors de France dans un État de l'EEE, il doit être mandaté par le donateur pour effectuer en ses lieu et place les formalités déclaratives et de paiement du
prélèvement forfaitaire libératoire. À défaut de mandat, c'est au contribuable d'effectuer lui-même les formalités déclaratives et de paiement du prélèvement forfaitaire libératoire et des
prélèvements sociaux, compte tenu des informations que lui aura transmises son établissement payeur sur le montant des revenus reversés et sur les organismes bénéficiaires desdits revenus.
430
Ces formalités déclaratives et de paiement du prélèvement forfaitaire obligatoire et des
prélèvements sociaux dus peuvent être effectuées par l'établissement payeur établi à l'étranger :
- soit, individuellement, pour chacun de ses clients fiscalement domiciliés en France et
l'ayant mandaté à cet effet. Une déclaration n° 2778-SD, est souscrite par redevable (bénéficiaire des produits, revenus ou gains) ;
- soit, globalement, pour l'ensemble de ses clients fiscalement domiciliés en France et
l'ayant mandaté à cet effet. Dans ce cas, l'administration fiscale française doit conclure une convention avec cet établissement payeur établi à l'étranger, de sorte que ce dernier puisse déposer une
seule déclaration n° 2778-SD pour l'ensemble des redevables.
3. Sanctions pour non-respect des obligations déclarative et de paiement du prélèvement forfaitaire
435
Conformément aux dispositions de
l'article 1678 quater du CGI, les sanctions applicables en cas de non respect des obligations déclarative et de
paiement du prélèvement prévu au I de l'article 125 A du CGI et dû en application du I de l'article 125 D du CGI sont celles
prévues à l'article 125 A du CGI (I-D § 270).
Ces sanctions sont également applicables s'agissant des obligations déclaratives et de
paiement du prélèvement forfaitaire libératoire mentionné au II de l'article 125 D du CGI. Ce prélèvement est susceptible de s'appliquer, sur option du contribuable, aux produits et gains de cessions
de bons ou contrats de capitalisation et placements de même nature de source européenne attachés à des primes versées jusqu'au 26 septembre 2017. Pour plus de précisions sur les conditions
d'application du prélèvement forfaitaire libératoire, se reporter au BOI-RPPM-RCM-30-10-20-20.
440
Par ailleurs, en application du quatrième alinéa du IV de l'article 125 D du CGI, la
souscription d'une déclaration n° 2778-SD, hors
délais équivaut à un défaut d'option pour le prélèvement forfaitaire libératoire prévu au II de l'article 125 D du CGI entraînant l'imposition des revenus, produits et gains concernés à l'impôt sur le
revenu dans les conditions de droit commun au nom du bénéficiaire personne physique.
Eu égard au champ d'application de l'option prévue au II de l'article 125 D du CGI, seuls
les produits et gains de cessions de bons ou contrats de capitalisation et des placements de même nature attachés à des primes versées jusqu'au 26 septembre 2017 sont susceptibles d'être concernés par
la sanction prévue à ce quatrième alinéa du IV de l'article 125 D du CGI.
B. Convention conclue entre l'administration fiscale française et les établissements payeurs établis à l'étranger
450
Le VI de l'article
125 D du CGI prévoit que l'administration fiscale peut conclure, avec chaque personne établie hors de France mandatée par des contribuables pour le paiement des prélèvements forfaitaires prévus au
I et au II de l'article 125 D du CGI (établissement payeur établi dans un autre État partie à l'accord sur l'EEE), une convention qui organise les modalités déclaratives mensuelles et de paiement des
prélèvements forfaitaires pour l'ensemble de ces contribuables.
460
Ainsi, dans l'hypothèse où un établissement payeur établi à l'étranger a été mandaté par
plusieurs de ses clients domiciliés fiscalement en France soumis au prélèvement forfaitaire prévu au I de l'article 125 D du CGI pour les produits de placement à revenu fixe ou souhaitant opter pour
le prélèvement forfaitaire libératoire prévu au II de l'article 125 D du CGI pour des produits ou gains de cessions de bons ou contrats de capitalisation ou d'assurance-vie de source européenne, cet
établissement payeur a la possibilité d'accomplir les obligations déclaratives et de paiement de ces prélèvements et des prélèvements sociaux dus de manière globalisée pour l'ensemble de ses clients
concernés, en concluant une convention avec l'administration fiscale française (II-A-2-b § 380 à 430) .
470
L'établissement payeur établi à l'étranger qui conclut une convention avec l'administration
fiscale française ne souscrit plus alors qu'une seule déclaration n°
2778-SD, pour l'ensemble de ses clients redevables
des impositions précitées, l'ayant mandaté pour effectuer, en leur lieu et place, les formalités déclaratives et de paiement desdites impositions.
480
La convention ainsi passée concerne les clients présents et à venir de l'établissement
payeur établi à l'étranger. Ainsi, il n'est pas nécessaire d'y ajouter des avenants lorsque d'autres clients mandatent par la suite l'établissement payeur partie à la convention.
490
Cette convention doit être conforme au modèle délivré par l'administration fiscale
(CGI, ann. III, art. 41 sexdecies L) ; le modèle de convention figure au
BOI-LETTRE-000037.
Elle prévoit notamment :
- les modalités déclaratives et de paiement des prélèvements forfaitaires et des
prélèvements sociaux ;
- les obligations incombant à l'établissement payeur signataire de la convention et les
sanctions applicables en cas de non-respect de ces obligations ;
- la durée de la convention.
1. Modalités déclaratives et de paiement des prélèvements forfaitaires et des prélèvements sociaux (convention, art. 2)
500
L'établissement payeur souscrit la déclaration n°
2778-SD, de la même manière que s'il était mandaté
par un seul de ses clients (II-A-2-b § 380 à 430), notamment s'agissant du lieu et du délai de dépôt de la déclaration.
Toutefois, la déclaration n'étant pas individualisée :
- le cadre « redevable » ne doit pas être rempli ;
- la nature et le montant des revenus, produits et gains soumis au prélèvement forfaitaire
prévu au I de l'article 125 D du CGI et la nature et le montant des produits et gains pour lesquels l'option prévue au II de
l'article 125 D du CGI est exercée, le montant des prélèvements forfaitaires et des prélèvements sociaux dus, à reporter sur la déclaration n° 2778-SD, sont globalisés pour l'ensemble
des contribuables concernés.
510
En outre, l'établissement payeur doit porter sur la déclaration le numéro d'identification
qui lui aura été remis par l'administration fiscale lors de la conclusion de la convention.
2. Obligations incombant à l'établissement payeur signataire de la convention et les sanctions applicables en cas de
non-respect de ses obligations (convention, art. 3 et 4)
a. Obligations de l'établissement payeur signataire de la convention
520
L'établissement payeur signataire de la convention est tenu de respecter les modalités
déclaratives et de paiement des impôts dus fixées pour la déclaration n°
2778-SD
(II-A-2-b § 380 à 430).
Il doit en outre communiquer à l'administration fiscale française avec chaque déclaration
n° 2778-SD, un état détaillé sur lequel sont mentionnés pour chacun des contribuables l'ayant mandaté pour effectuer les formalités déclaratives et de paiement des prélèvements
forfaitaires :
- leurs nom de famille, nom marital, prénoms, date et lieu de naissance et adresse du
dernier domicile connu au 1er janvier de l'année de souscription de la déclaration n° 2778-SD ;
- le détail des produits, revenus et gains soumis au prélèvement forfaitaire prévu au I de
l'article 125 D du CGI et le détail des produits pour lesquels l'option pour le prélèvement forfaitaire libératoire prévu au
II de l'article 125 D du CGI est exercée et le montant desdits prélèvements (et des prélèvements sociaux correspondants).
530
L'établissement payeur tient à la disposition de l'administration fiscale française les
mandats conclus entre lui-même et ses clients, contribuables français, ainsi que les renseignements nécessaires à l'établissement des impositions dues.
540
Il est enfin tenu de s'acquitter des frais bancaires liés au mode de paiement par virement à
la Banque de France, en sus des prélèvements forfaitaires et des prélèvements sociaux dus sur les revenus, produits et gains concernés. Le montant du virement doit ainsi couvrir à la fois le montant
des impôts dus et les frais de virement.
b. Sanctions en cas de non-respect par l'établissement payeur de ses obligations
550
Tout manquement à l'une des obligations énumérées au II-B-2-a § 520 à 540
équivaut, pour les produits et gains de cessions de bons ou contrats de capitalisation et des placements de même nature visés au II de
l'article 125 D du CGI, à une absence d'option pour l'assujettissement des produits ou gains concernés au prélèvement
forfaitaire libératoire et entraîne leur imposition, en France, au nom des bénéficiaires au barème progressif de l'impôt sur le revenu.
Il en est ainsi notamment du défaut de paiement ou du paiement partiel du prélèvement
forfaitaire libératoire prévu au II de l'article 125 D du CGI et des prélèvements sociaux.
560
Remarque : En cas d'inexécution de l'une de ses obligations, l'établissement
payeur établi à l'étranger est tenu d'informer les contribuables concernés que lesdits produits n'ont pas été soumis au prélèvement forfaitaire libératoire et qu'en conséquence, il convient de les
déclarer à l'impôt sur le revenu en France dans les conditions de droit commun.
3. Durée de la convention
570
La convention est conclue pour une durée d'une année à compter de la date de sa signature
par les parties contractantes et renouvelable par tacite reconduction.
580
Toute modification doit faire l'objet d'un avenant (par exemple, le changement du siège
social de l'établissement payeur établi à l'étranger).
590
La convention est résiliée de plein droit lorsque la partie qui contracte avec
l'administration fiscale française :
- ne respecte pas ses obligations prévues dans la convention ;
- ou transfère son domicile ou son siège social dans un État autre que l'un des États partie
à l'accord sur l'EEE (autre que la France).
III. Règles particulières de liquidation
600
La liquidation du prélèvement prévu au I de
l'article 125 A du CGI comporte des règles particulières en ce qui concerne l'interdiction de la prise en charge de l'impôt
par le débiteur et l'imputation de la retenue à la source déjà payée sur certains revenus.
A. Interdiction de prise en charge du prélèvement par le débiteur
610
Le deuxième alinéa du I de
l'article 1678 quater du CGI interdit au débiteur de prendre en charge le montant du prélèvement prévu au I de
l'article 125 A du CGI. Cette interdiction, qui a une portée générale, ne comporte aucune exception.
Les contrats d'émission d'obligations renferment, le plus souvent, sous des rédactions diverses
mais de portée à peu près identique, des clauses prévoyant que le paiement des intérêts et le remboursement des titres seront effectués nets de tous impôts présents et futurs, ou de toutes taxes
frappant spécialement les valeurs mobilières, à l'exception de ceux que la loi pourrait mettre obligatoirement à la charge des porteurs. Ces clauses, qui permettent la prise en charge de la retenue à
la source sur les produits des obligations négociables émises avant le 1er janvier 1965 ne sont pas applicables au prélèvement prévu au I de
l'article 125 A du CGI.
B. Non imputation sur le prélèvement forfaitaire obligatoire de l'impôt retenu à la source à l'étranger
620
Pour l'application du prélèvement prévu au I de
l'article 125 A du CGI, il ressort du V de l'article
125 D du CGI que les revenus, produits ou gains de source étrangère sont retenus pour leur montant brut, lequel correspond au montant des produits perçus après déduction des impôts établis dans le
pays d'origine et dont le paiement incombe au bénéficiaire, augmenté du crédit d'impôt tel qu'il est prévu par les conventions internationales (crédit d'impôt conventionnel).
Ce crédit d'impôt conventionnel n'est pas imputable sur le prélèvement du I de l'article 125 A
du CGI, mais sur le montant de l'impôt sur le revenu dû au titre de l'année au cours de laquelle il a été opéré (BOI-RPPM-RCM-20-20). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-30-20-60 | https://bofip.impots.gouv.fr/bofip/3777-PGP.html/identifiant=BOI-RPPM-RCM-30-20-60-20191220 | 2019-12-20 00:00:00 | 23514467f28bb95d5919601fe1fabcfbe05143f3a39b0adcb4e7414a9cfd7aa5 | [
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] |
1
Les dispositions de
l’article 38 quinquies de l’annexe III au CGI précisent les règles d'évaluation des immobilisations inscrites
au bilan. Seront successivement abordées les règles concernant l'acquisition ou la création d'immobilisations (section 1, cf. BOI-BIC-CHG-20-20-10) ;
puis celles relatives aux dépenses concernant des immobilisations existantes (section 2, cf.
BOI-BIC-CHG-20-20-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-20-20 | https://bofip.impots.gouv.fr/bofip/3830-PGP.html/identifiant=BOI-BIC-CHG-20-20-20120912 | 2012-09-12 00:00:00 | f7f56ece22bf9dbcd17455c3062ee606c20f70e95f0a0370650ee8e4acb0ab17 | [
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] |
Les commentaires exprimés dans ce document, relatifs à la prime pour l'emploi (PPE), ne trouvent
plus à s'appliquer à compter de l'imposition des revenus de 2015, compte tenu des dispositions de
l'article 28 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 qui abroge l'article 200 sexies du code
général des impôts (CGI).
Ils sont retirés à compter de la date de publication de la présente version.
Le dispositif de la PPE reste applicable en 2015 pour l'imposition des revenus de 2014. La prime
pour l'emploi due au titre des revenus perçus en 2014 reste donc attribuée en 2015 dans les conditions de droit commun (CGI, art. 200 sexies).
Pour prendre connaissance des commentaires applicables pour la dernière fois en 2015 au titre
des revenus 2014, consultez la version précédente dans l'onglet « Versions Publiées Du Document ».
Attention : les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet « Versions Publiées Du Document » vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-310-10-10 | https://bofip.impots.gouv.fr/bofip/3888-PGP.html/identifiant=BOI-IR-RICI-310-10-10-20150515 | 2015-05-15 00:00:00 | 2d9adc93acafe1367d9d04699fc7a2af1cf9157fed43fa2b1e14e4909f3622f3 | [
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1
L'article
39-1-5°
du CGI institue un plafonnement de la déduction des dotations aux provisions
pour dépréciation des titres de participation de sociétés à prépondérance
immobilière (SPI) et des immeubles de placement en fonction des plus-values
latentes afférentes à ces mêmes biens.
10
Désormais, seules sont admises en déduction du bénéfice imposable les provisions
pour dépréciation sur ces titres de participation et immeubles de placement
correspondant à des moins-values latentes nettes sur l'ensemble de ces biens.
20
Seront successivement examinés :
- le champ d'application du dispositif
(cf. BOI-BIC-PROV-40-10-20-10, sous-section
1) ;
- les modalités d'application du plafonnement des provisions pour dépréciation
des titres de SPI (cf.
BOI-BIC-PROV-40-10-20-20, sous-section
2) ;
- les modalités d'application du plafonnement des provisions pour dépréciation
des immeubles de placement (cf.
BOI-BIC-PROV-40-10-20-30, sous-section 3) ;
- les modalités communes d'application du dispositif et son suivi (cf.
BOI-BIC-PROV-40-10-20-40, sous-section
4). | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-40-10-20 | https://bofip.impots.gouv.fr/bofip/3899-PGP.html/identifiant=BOI-BIC-PROV-40-10-20-20120912 | 2012-09-12 00:00:00 | f41912e25144ac2772751316177f3ec6f7bb22e38fe6d779af23e1c706565462 | [
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] |
Changement de situation familiale
Date du fait générateur de l'imputation de la réduction d'impôt(1)
Première année d'imputation – plafond applicable
Première année d'imputation – imputation de la première quote-part de réduction d'impôt
Années suivantes – Plafond applicable
Années suivantes – imputation de la quote-part de réduction d'impôt
Mariage ou conclusion d'un PACS (donnant lieu à imposition commune)
Fait générateur intervenu avant la date de changement de situation familiale
Célibataire, veuf ou divorcé
- En priorité sur la déclaration du contribuable célibataire veuf ou divorcé
- Pour le solde éventuel sur la déclaration du couple soumis à imposition commune
Célibataire, veuf ou divorcé
Sur la déclaration du couple soumis à imposition commune
Mariage ou conclusion d'un PACS (donnant lieu à imposition commune)
Fait générateur intervenu après la date de changement de situation familiale
Couples soumis à imposition commune
- En priorité sur la déclaration du couple soumis à imposition commune
- Pour le solde éventuel sur la déclaration du contribuable célibataire veuf ou divorcé
Couples soumis à imposition commune
Sur la déclaration du couple soumis à imposition commune
Décès de l'un des membres du couple, divorce, séparation des époux ou rupture d'un PACS (mettant fin à
l'imposition commune)
Fait générateur intervenu avant la date de changement de situation familiale
Couples soumis à imposition commune
- En priorité sur la déclaration du couple soumis à imposition commune
- Pour le solde éventuel sur la déclaration du contribuable célibataire veuf ou divorcé
Couples soumis à imposition commune
Sur la déclaration du contribuable célibataire, veuf ou divorcé
Décès de l'un des membres du couple, divorce, séparation des époux ou rupture d'un PACS (mettant fin à l'imposition
commune)
Fait générateur intervenu après la date de changement de situation familiale
Célibataire, veuf ou divorcé
- En priorité sur la déclaration du contribuable célibataire veuf ou divorcé
- Pour le solde éventuel sur la déclaration du couple soumis à imposition commune
Célibataire, veuf ou divorcé
Sur la déclaration du contribuable célibataire, veuf ou divorcé
(1) Achèvement du logement neuf ou son acquisition si elle est
postérieure, ou encore réception des travaux du logement rénové dans les conditions prévues à l’article L. 262-2
du code de la construction et de l'habitation. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000029 | https://bofip.impots.gouv.fr/bofip/3918-PGP.html/identifiant=BOI-ANNX-000029-20140929 | 2014-09-29 00:00:00 | 2f8553fd435c6254bf29077d5ae976fc80006928627a1c3b109130ba220838e6 | [
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] |
I. Convention fiscale entre la France et la Tchécoslovaquie du 1 er juin 1973
1
Une convention tendant à éviter les doubles impositions en matière d'impôts sur les revenus et
sur la fortune a été signée le 1er juin 1973 à Paris entre le gouvernement de la République française et le gouvernement de la République socialiste tchécoslovaque.
La loi n° 74-1081 du 21 décembre 1974 (J.O du 22 décembre
1974, p. 12908) a autorisé l'approbation de cette convention qui a été publiée par le
décret n° 75 894 du 25 septembre 1975 (J.O du 2 octobre
1975 p. 10190 et s.).
Cette convention est entrée en vigueur le 25 janvier 1975. Elle ne concerne plus la République
tchèque depuis l'entrée en vigueur le 1er juillet 2005 de la convention entre la France et la République tchèque ( cf. II infra).
L' article 32 de la convention prévoit que les stipulations qu'elle comporte s'appliquent pour
la première fois :
- En France :
aux impôts perçus par voie de retenue à la source sur les dividendes, intérêts et redevances mis en paiement après le 25 janvier 1975 ;
aux autres impôts sur les revenus perçus à compter du 1er janvier 1975 ou afférents aux exercices clos à compter du 1er janvier 1975.
- En ce qui concerne la Slovaquie :
aux impôts sur les revenus perçus à compter du 1er janvier 1975.
II. Accord relatif à la succession en matière de traités conclus entre la France et la Tchécoslovaquie
10
La France et la Slovaquie ont conclu un accord sous forme d'échange de lettres relatif à la
succession en matière de traités conclus entre la France et la Tchécoslovaquie. Il est assorti de deux annexes formant partie intégrante de l'accord. Cet accord signé à Bratislava le 24 juin 1996 et à
Paris le 7 août 1996 a été publié par le décret n° 98-845 du 16 septembre 1998 (J.O n°
220 du 23 septembre 1998, p.14515 et s.) et, est entré en vigueur le 7 août 1996.
En application de cet accord, la convention fiscale franco-tchécoslovaque signée le
1er juin 1973 continue à produire ses pleins effets à l'égard de la Slovaquie. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-SVK | https://bofip.impots.gouv.fr/bofip/400-PGP.html/identifiant=BOI-INT-CVB-SVK-20120912 | 2012-09-12 00:00:00 | ad6ddc1796079742048702cf72d1a2fbec18ef6bef0fd1c9483135a5b4dfdc88 | [
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] |
1
Les mesures de recouvrement forcé exercées par les comptables de la direction générale des
finances publiques (DGFiP) peuvent donner lieu à des contestations qui revêtent deux formes :
- le redevable soutient que les poursuites sont mal fondées en contestant l'existence,
l'exigibilité ou la quotité de son obligation ;
- le redevable invoque un vice de forme entachant l'acte de poursuite.
10
Les actes de poursuites, la compensation fiscale et la déclaration de créance dans le cadre
d'une procédure collective, peuvent faire l'objet d'une opposition dans les conditions prévues par le livre des procédures fiscales, à l'exclusion des titres authentifiant les créances. L'opposition
aux actes de poursuite ne peut être fondée que sur un motif ne remettant pas en cause l'assiette ou le calcul de l'impôt.
20
Les dispositions de
l'article L. 281 du livre des procédures fiscales (LPF) et de
l'article R*. 281-1 et suivants du LPF, qui régissent cette procédure, s'imposent à tous ceux qui sont tenus au
paiement d'une créance dont le recouvrement incombe aux comptables publics, qu'il s'agisse du débiteur lui-même, de la caution, ou de toute personne tenue conjointement (à hauteur d'une quote-part de
la dette) ou solidairement (pour le montant total de la dette) au paiement.
L'irrégularité en la forme des actes, l'obligation au paiement, le montant de la dette compte
tenu des paiements effectués, l'exigibilité de la somme réclamée constituent des motifs sur lesquels l'opposition peut être valablement formée.
30
L'opposition doit être formée auprès de l'autorité compétente, le directeur départemental des
finances publiques du département dans lequel a été prise la décision d'engager la poursuite ou le responsable du service à compétence nationale. Le mémoire préalable obligatoire et son traitement par
le service constituent la phase administrative de la procédure d'opposition à poursuites. Le redevable peut saisir le tribunal dans les deux mois qui suivent, soit l'expiration du délai au terme
duquel l'autorité compétente doit statuer, soit la notification de la décision de cette dernière.
La compétence du juge est déterminée par l'objet de la demande et la matière concernée.
40
La revendication d'objets saisis est l'action par laquelle un tiers à la saisie tend à faire
reconnaître son droit de propriété sur des meubles placés sous main de justice.
Lorsqu'il a été procédé, en vue du recouvrement de l'impôt, à une saisie-vente et que la
propriété de tout ou partie des biens saisis est revendiquée par une tierce personne, celle-ci peut s'opposer à la vente de ces biens en demandant leur restitution, conformément à
l'article L. 283 du LPF et l'article R*.
283-1 du LPF.
Le titre 2 consacré au contentieux des poursuites est divisé en deux chapitres :
- l'opposition aux actes de poursuite (chapitre 1,
BOI-REC-EVTS-20-10) ;
- la revendication d'objets saisis (chapitre 2,
BOI-REC-EVTS-20-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-EVTS-20 | https://bofip.impots.gouv.fr/bofip/4133-PGP.html/identifiant=BOI-REC-EVTS-20-20191127 | 2019-11-27 00:00:00 | b59f93b9120dcc650c9bdc48e2ecf8ac1e442286c334a6f227bf02da986bfa4a | [
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] |
I. Caractéristiques des infractions
A. L'opposition individuelle à fonctions
1
L'opposition à fonctions est caractérisée lorsque l'attitude du contribuable met un agent de la
DGFiP dans l'impossibilité d'accomplir sa mission.
L'infraction définie par le 1 de
l'article 1746 du code général des Impôts (CGI) se caractérise par :
10
- un élément matériel constitué par tout obstacle apporté par une personne, un contribuable ou
un tiers, à l'exercice des fonctions des agents habilités à constater les infractions à la législation fiscale, et ayant pour effet de mettre ces agents dans l'impossibilité d'accomplir normalement
leur mission ;
Les investigations ne doivent pas seulement être rendues plus difficiles. Elles doivent être
rendues quasiment impossibles compte tenu, tant de l'attitude de l'intéressé que des diligences normales que l'on est en droit d'attendre, en pareil cas, d'un agent de la DGFiP.
- un élément moral résultant de la circonstance que l'obstacle doit être constitué
volontairement.
15
Les dispositions de
l'article 1746 du CGI visent toute opposition, sans qu'il soit nécessaire que celle-ci prenne la forme d'une manifestation
active. L'infraction est constituée lorsqu'un fait, même passif, commis par une ou plusieurs personnes, a mis un agent de la DGFiP dans l'impossibilité d'accomplir sa mission.
L'infraction peut être constituée quelle que soit l'action à laquelle il a été fait opposition
(vérification de comptabilité, droit de communication, droit d'enquête…).
L'infraction visée au 1 de l'article 1746 du CGI est poursuivie à l'initiative de
l'administration fiscale. Toutefois, le Ministère Public a seul qualité pour mettre en mouvement et exécuter l'action publique.
B. L' opposition collective à fonctions
20
Le délit d'opposition collective à l'établissement de l'assiette de l'impôt, prévu par le 2 de
l'article 1746 du CGI comporte :
- un élément matériel constitué, par un obstacle, de quelque nature qu'il soit mais apporté par
plusieurs personnes, à l'exercice des fonctions d'assiette et de contrôle des agents de la DGFIP, dans des conditions telles que ces fonctions ne peuvent plus être exercées normalement ;
- un élément moral consistant dans le fait que l'obstacle doit être apporté volontairement,
consciemment et de façon délibérée, l'appréciation de ce caractère devant toutefois être faite sur le plan collectif sans qu'il soit besoin d'imputer à chacun des participants un acte particulier
d'opposition.
(30)
C. La récidive d'opposition individuelle
40
La situation de récidive s’apprécie au regard des éléments suivants :
- la seconde infraction doit être identique à la première ;
- la nouvelle infraction doit être commise dans les cinq ans de la condamnation définitive
afférente à la première infraction.
D. Organisation du refus collectif de l'impôt
(50)
60
L'article 1747 du CGI
prévoit des sanctions pénales à l'encontre des personnes organisant ou tentant d'organiser le refus collectif de l'impôt ou incitant le public à refuser ou à retarder le paiement de l'impôt.
70
Les deux délits prévus par
l'article 1747 du CGI supposent tous deux l'existence d'un élément intentionnel caractéristique de tous les délits de droit
commun.
1. Organisation du refus collectif de l'impôt
80
L'existence du délit est subordonnée :
- à la mise en œuvre de moyens limitativement énumérés par la loi et consistant soit en des
voies de fait, soit en des menaces, soit en des manœuvres concertées, les voies de fait et menaces pouvant atteindre aussi bien les agents chargés de l'assiette, du contrôle ou du recouvrement de
l'impôt que les contribuables eux-mêmes ;
- au fait que la mise en œuvre de ces moyens doit concourir au refus du paiement de l'impôt
par un ensemble de personnes ou une catégorie entière de contribuables ;
- la circonstance que le tout doit constituer une véritable organisation antifiscale.
(90)
2. Incitation du public à refuser ou à retarder le paiement de l'impôt
100
Contrairement au précédent ce délit, n'exige pas la manifestation d'une véritable organisation
antifiscale.
Il peut être le fait d'un individu pris isolément qui sans être un meneur, enjoint ou
conseille au public, c'est-à-dire aux contribuables, de ne pas payer l'impôt ou tout au moins d'en différer le paiement, que ce soit verbalement ou par écrit notamment par la voie de la presse, ou au
moyen de tracts.
(110)
II. Sanctions applicables
A. Opposition individuelle
120
Le fait de mettre les agents habilités à constater les infractions à la législation fiscale
dans l'impossibilité d'accomplir leurs fonctions est puni d'une amende de 25 000 euros, prononcée par le tribunal correctionnel.
B. Récidive d'opposition individuelle
130
Le 1 de l'article 1746 du
CGI prévoit qu'en cas de récidive d'opposition individuelle, le tribunal peut, outre l'amende de 25 000 euros prononcer une peine de six mois d'emprisonnement.
140
Les juges peuvent prononcer une peine d'emprisonnement ferme dans les limites prévues par la
loi, ou bien assortir l'emprisonnement du sursis simple, pour le tout ou pour partie seulement, ainsi que prévu par l'article 734
du code de procédure pénale, l'article 735 du code de procédure pénale,
l'article 735-1 du code de procédure pénale et
l'article 736 du code de procédure pénale.
C. Opposition collective
150
Si elle revêt une forme collective, l’opposition à fonctions est punie de six mois
d’emprisonnement et de 7 500 € d’amende en application des dispositions du 2 de l’article 1746 du CGI, sans préjudice de
l’application à l’égard de chacun des participants des sanctions prévues en matière d’opposition individuelle.
D. Incitation du public à refuser ou retarder le paiement de l'impôt
160
Le second alinéa de
l'article 1747 du CGI qui prévoit le délit d'incitation du public à refuser ou à retarder le paiement de l'impôt, réprime ce
délit par des sanctions qui lui sont propres :
- une amende pénale de 3750 €, et ;
- une peine d'emprisonnement de six mois.
(170 à 190) | Bulletin officiel des finances publiques - impôts | BOI-CF-INF-40-20 | https://bofip.impots.gouv.fr/bofip/4229-PGP.html/identifiant=BOI-CF-INF-40-20-20150618 | 2015-06-18 00:00:00 | 98c8c9e6ce716eb160ffd720ebfcd70933aa576ef8201f1e9dde9bbddc7e991b | [
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1
Le bénéfice de la réduction d'impôt s'applique aux versements effectués au titre de
souscriptions en numéraire au capital de petites entreprises communautaires non cotées jusqu'au 31 décembre 2016.
Le bénéfice de cette réduction d'impôt sur le revenu est réservé aux contribuables fiscalement
domiciliés en France, au sens de l’article 4 B du code général des impôts (CGI), qui souscrivent directement, en qualité de
personne physique, au capital d’une société non cotée dans le cadre de la gestion de leur patrimoine privé.
Il est précisé que les contribuables non résidents (dits
« non-résidents Schumacker »), assimilés à des personnes fiscalement domiciliées en France au sens de la jurisprudence de la CJUE
(arrêt du 14 février 1995, affaire C-279/93, Schumacker), peuvent également bénéficier de la réduction
d’impôt (sur ce point, BOI-IR-DOMIC-10-20-10).
10
Ce dispositif permet également aux investisseurs personnes physiques de bénéficier, par
transparence, de la réduction d’impôt sur le revenu pour les souscriptions au capital d'une société holding dont l'objet exclusif est la détention de participations dans des "petites entreprises" au
sens du droit de l'Union européenne, non cotées.
20
Les souscriptions effectuées conjointement par des personnes physiques en indivision ouvrent
également droit à l'avantage fiscal.
Tel est notamment le cas d'un club d'investissement constitué par des personnes physiques sous
la forme d'une indivision, chaque membre pouvant bénéficier de la réduction d'impôt sur le revenu à concurrence de la fraction de sa souscription représentative de parts ou actions de PME non cotées.
Les titres des sociétés en cause doivent demeurer indisponibles dans les conditions prévues au
IV de l'article 199 terdecies-0 A du CGI. Toute cession de titres des sociétés en cause avant l'achèvement du
délai d'indisponibilité entraîne la reprise des réductions d'impôts accordées à chacun des membres du club . En outre, il est admis, à titre de règle pratique, que les obligations déclaratives et de
suivi des titres prévues à l'article 46 AI bis de l'annexe III au CGI
(BOI-IR-RICI-90-40) puissent être remplies pour chaque membre du club par l'intermédiaire agréé dépositaire des valeurs mobilières constituant le portefeuille du club.
30
En revanche, les souscriptions inscrites à l'actif d'une entreprise ne bénéficient pas de la
réduction d'impôt sur le revenu. De même, les titres souscrits par des personnes morales ne peuvent ouvrir droit au bénéfice de la réduction d'impôt sur le revenu, même si le résultat de ces sociétés
est directement imposable entre les mains des associés (sociétés relevant du régime des sociétés de personnes).
40
Le présent chapitre présente successivement :
- les souscriptions éligibles au dispositif (section 1,
BOI-IR-RICI-90-10-10) ;
- les conditions relatives aux souscriptions directes (section 2,
BOI-IR-RICI-90-10-20) ;
- les conditions relatives aux souscriptions indirectes (section 3,
BOI-IR-RICI-90-10-30). | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-90-10 | https://bofip.impots.gouv.fr/bofip/4375-PGP.html/identifiant=BOI-IR-RICI-90-10-20140509 | 2014-05-09 00:00:00 | ee84ca3d1d0c66d8522d8d79f87598a8692b2e511b0b208f19fb221d0f7025de | [
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Écart des valeurs liquidatives affectant la valeur des actions, parts ou droits détenus par
l'entreprise dans une personne ou un organisme établi hors de France et dont l'actif est constitué principalement de titres de certains OPC ou ayant pour activité principale la gestion de titres
(CGI, article 209-0 A, 1°-al 3) :
Ecart affecté à la valeur des titres
A l'ouverture de l'exercice
Au titre de l'exercice
A la clôture de l'exercice
Valeur fiscale des titres
Désignation des titres concernés
Écart positif
(1)
Écart négatif
(2)
Écart positif
(3)
Écart négatif
(4)
Écart positif
(5) = (1) +(3)
Écart négatif
(6)=(2)+(4)
Prix d'acquisition
(7)
Montant des écarts affectés
Valeur fiscale
.
.
. | Bulletin officiel des finances publiques - impôts | BOI-FORM-000043 | https://bofip.impots.gouv.fr/bofip/4426-PGP.html/identifiant=BOI-FORM-000043-20140325 | 2014-03-25 00:00:00 | eb76b4fbccbc12609b009385d1d2ba72d7e87f972d37a9d56fa92a0273c0c39b | [
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] |
Les commentaires exprimés dans ce document sont retirés à compter de la date de publication de
la présente version, pour être intégrés au I-C-3-b § 90 du BOI-IS-GEO-20-10-10.
Pour prendre connaissance des commentaires antérieurs, consultez la version précédente
dans l'onglet "Versions Publiées Du Document". | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000166 | https://bofip.impots.gouv.fr/bofip/4535-PGP.html/identifiant=BOI-ANNX-000166-20150603 | 2015-06-03 00:00:00 | 7840a9decfa462967f38950aea9dbdf71a1ba6204d262f2168402c43999b4aba | [
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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 présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ». | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-35-20-20-20 | https://bofip.impots.gouv.fr/bofip/4585-PGP.html/identifiant=BOI-IS-BASE-35-20-20-20-20190731 | 2019-07-31 00:00:00 | 4662718bdeb81529154f55d6ea157f4c05008d72c6e8c82953aab3978bf3de3a | [
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] |
1
Le champ d'application du régime de report d'imposition des plus-values constatées en cas
d'apport d'une entreprise individuelle ou d'une branche complète d'activité à une société est délimité en fonction de la qualité de l'apporteur (cf. I § 10 et suivants), du contenu
des apports (cf. II § 70 et suivants), ainsi que de la forme et du régime d'imposition de la société bénéficiaire de la transmission (cf.
III § 260 et suivants).
I. Qualité de l'apporteur
A. Généralités
10
Pour entrer dans le champ d'application de l'article 151 octies du code
général des impôts (CGI), les apports doivent être réalisés par des contribuables exerçant une profession, c'est-à-dire qui réalisent habituellement des opérations pour leur compte et dans un but
lucratif. Cette profession peut être industrielle, commerciale ou artisanale, libérale ou agricole.
D'une manière générale, la profession consiste dans l'exercice à titre habituel et constant
d'une activité de nature à procurer à celui qui l'exerce le moyen de satisfaire aux besoins de l'existence. Bien entendu, cette profession doit être effectivement exercée, ce qui suppose
l'accomplissement d'actes précis et de diligences réelles. Pour bénéficier des dispositions de l'article 151 octies du CGI, l'apporteur doit donc gérer une entreprise (ou un cabinet libéral, ou une
exploitation agricole).
En conséquence, ne sont pas considérés comme exerçant une véritable activité professionnelle,
notamment les loueurs en meublé n'ayant pas la qualité de loueur professionnel au sens du VII de l'article 151 septies du
CGI, les loueurs d'immeubles industriels ou commerciaux munis de leurs équipements, les particuliers qui se livrent par l'intermédiaire de sociétés de gestion, à la location de wagons, containers,
etc., ainsi que les loueurs de fonds de commerce.
Toutefois, l'apport d'un fonds de commerce à la société qui l'exploite en vertu d'un contrat de
location-gérance peut bénéficier des dispositions de l'article 151 octies du CGI si les conditions requises sont satisfaites (cf. II-A-2-e § 200).
20
Par ailleurs, il n'est pas exigé que l'apporteur soit assujetti à un régime réel d'imposition.
L'article 151 octies du CGI concerne donc notamment les contribuables placés sur option sous le régime simplifié d'imposition dans le cas où ceux-ci ne pourraient pas
bénéficier de l'exonération prévue à l'article 151 septies du CGI.
30
Bien entendu l'activité doit être exercée à titre individuel ; les dispositions de
l'article 151 octies du CGI ne peuvent trouver à s'appliquer aux apports effectués par des personnes morales.
40
Ainsi, la question s'est posée de savoir si l'administration pouvait considérer comme « personne
morale » une société de fait.Il a été répondu que l'article 1873 du code civil et
l'article 238 bis L du CGI appliquent à la société de fait les règles de droit privé et fiscal des sociétés en
participation, c'est-à-dire des sociétés de droit dont elle présente les caractéristiques (code civil, art. 1871, 1). En conséquence,
l'article 151 octies du CGI, réservé aux apports d'entreprises individuelles, ne s'applique pas au cas particulier.
L'opération décrite semble s'analyser en la transformation d'une société de fait en une société civile professionnelle. Au regard du droit privé, cette opération emporte création d'un être moral
nouveau. Toutefois, si elle ne s'accompagne pas de modifications importantes du pacte social, il est possible, sous certaines conditions, de ne pas tirer toutes les conséquences fiscales qui
s'attachent habituellement à une telle opération. En effet, il est admis, en matière d'impôts directs, de ne procéder ni à la taxation immédiate des bénéfices réalisés avant la transformation et non
encore imposés, ni à l'imposition des plus-values latentes sur les éléments inscrits à l'actif du bilan fiscal de la société créée de fait, si ces éléments sont repris pour la même valeur à l'actif de
la société transformée (RM Barrau n° 21766, JO AN du 2 avril 1990, p. 1509).
B. Cas particuliers
1. Apport réalisé par une indivision successorale
50
L'apport d'une entreprise exploitée par plusieurs héritiers en indivision successorale à une société
de droit peut être placé sous le régime prévu à l'article 151 octies du CGI, sous réserve, bien entendu, que l'ensemble
des conditions mises à l'application de ce régime soient remplies. Lorsque ce régime est applicable sur option, celle-ci doit être formulée par chaque héritier apporteur. Elle vaut engagement de
respecter les obligations prévues à l'article 151 octies du CGI (RM Gantier n° 18889, JO AN du 13 décembre 1982 p.
5145).
Le report d'imposition et l'étalement portent alors sur les plus-values dégagées sur les
éléments figurant au bilan de l'entreprise exploitée par l'indivision. Cette solution est applicable, bien entendu, si l'opération dégage des plus-values.
Dans cette hypothèse, la circonstance que les plus-values nées de l'inscription d'éléments
affectés à l'activité professionnelle de l'exploitant décédé au bilan de l'indivision successorale (cf.II-A-2-d § 190) ont elles-mêmes été soumises aux dispositions de
l'article 151 octies du CGI ne fait pas obstacle à l'application du régime spécial en cas d'apport de ces éléments à une
société de droit. Dans cette situation, les plus-values sur éléments non amortissables dont l'imposition est reportée lors de la transmission consécutive au décès continuent d'être reportées jusqu'à
revente, par la société de droit, des biens apportés ou jusqu'à revente par l'héritier de sa participation dans la société de droit.
2. Apport d'une activité antérieurement transmise sous le bénéfice des dispositions de l'article 41 du CGI
60
Lorsque, après transmission à titre gratuit de l'entreprise, l'exploitation est continuée
conjointement par plusieurs héritiers ou donataires, la plus-value placée sous le régime de l'article 151 octies du CGI
comprend, en outre, la plus-value constatée lors du décès ou de la donation.
II. Contenu de l'apport
70
Les apports réalisés avant le 1er janvier 2006 devaient porter, soit sur l'ensemble
des éléments de l'actif immobilisé affectés à l'exercice d'une activité professionnelle, soit sur une branche complète d'activité.
Dans sa rédaction actuelle, issue de
l'article 38 de la
loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005, le I de l'article 151 octies du CGI prévoit
que ce régime est ouvert à deux types d'apports :
- soit l'apport d'une branche complète d'activité, cette disposition restant inchangée (cf.
II-A-2-a § 160) ;
- soit l'apport d'une "entreprise individuelle".
80
Par ailleurs,
l'article 151octies du CGI, dans sa rédaction applicable aux apports réalisés avant le 1er janvier 2006,
était applicable 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 étaient
immédiatement mis à disposition de la société bénéficiaire de l'apport dans le cadre d'un contrat écrit et enregistré visé à
l'article L. 411-1 du code rural et de la pêche maritime, à
l'article L. 411-2 du code rural et de la pêche maritime et à
l'article L. 416-1 du code rural et de la pêche maritime (cf. II-A-2-b § 170).
Le dixième alinéa du
I de l'article 151 octies du CGI, dans sa rédaction actuelle, prévoit que ses dispositions sont applicables à l'apport à une société d'une entreprise individuelle ou d'une branche complète
d'activité à l'exception des immeubles, si ceux-ci sont mis à disposition de la société bénéficiaire de l'apport dans le cadre d'un contrat d'une durée d'au moins neuf ans.
A. Apports réalisés avant le 1er janvier 2006
90
L'apport doit, ainsi que le précise
l'article 151 octies du CGI dans sa rédaction antérieure au 1er janvier 2006, porter sur l'ensemble des
éléments de l'actif immobilisé affectés à l'exercice de l'activité professionnelle, ou sur une branche complète d'activité.
100
Les éléments de l'actif immobilisé sont les biens et valeurs destinés à rester durablement
sous la même forme dans l'entreprise.
Trois conditions doivent donc être remplies :
- les biens devaient être inscrits à l'actif de l'entreprise ;
- les biens devaient être affectés à l'exploitation ;
- l'ensemble de ces biens (ou une branche complète d'activité) devait être apporté à une
société.
110
Par un
arrêt n° 285582 en date du 22 novembre 2006,
le Conseil d’État a considéré qu'un bien inscrit à l'actif du bilan par un exploitant individuel, inscription constituant un acte de gestion opposable à l'administration, doit être regardé comme
affecté à l'exercice d'une activité professionnelle au sens des dispositions de l'article 151 octies du CGI.
Cette décision est contraire à la doctrine administrative qui précisait que pour les
entreprises commerciales, industrielles ou artisanales, le critère d'affectation à l'exploitation est indépendant de l'inscription ou de la non-inscription du bien au bilan de l'entreprise et
conduisait notamment à présumer comme n'étant pas nécessaires à l'exercice de l'activité les immeubles, même inscrits à l'actif de l'entreprise, donnés en location.
Ainsi, même lorsque l'immeuble est donné en location, le caractère nécessaire à l'exercice
de l'activité professionnelle est, aux termes de cette jurisprudence, présumé du seul fait de l'inscription de ce bien à l'actif du bilan de l'entreprise individuelle.
Cette approche de l'appréciation de la condition d'affectation à l'exploitation au sens des
dispositions susvisées qui infirme la position exprimée dans la doctrine précitée est désormais retenue en matière de détermination du contenu de l'apport.
1. Inscription à l'actif
120
Cette condition est notamment respectée lorsque les biens figuraient :
- pour les entreprises industrielles, commerciales ou artisanales soumises au régime du
bénéfice réel normal, sur le bilan joint à la déclaration de résultats (tableau n° 2050 [CERFA n° 10937]) ;
- pour les entreprises industrielles, commerciales ou artisanales soumises au régime simplifié
d'imposition, sur le tableau des immobilisations et des amortissements de la déclaration de résultats n° 2031 (CERFA n° 11085), ou en ce qui concerne les exercices ouverts à dater du
1er janvier 1983, sur le bilan abrégé ;
- pour les entreprises industrielles, commerciales ou artisanales relevant du régime du
forfait (jusqu'en 1998) sur le tableau d'immobilisations et d'amortissements de la déclaration n° 951 ou 951 M.
Les imprimés n° 2050 et 2031 sont disponibles en ligne sur
le site www.impots.gouv.fr, à la rubrique
"Recherche de formulaires".
130
Par ailleurs, il peut arriver que l'exploitant apporte à la société des biens immobiliers ou
autres qui ne figurent pas à l'actif de son entreprise et qu'il a conservés dans son patrimoine privé (cas notamment des terres agricoles ;
BOI-BA-BASE-20-20-30-60 au I-A-3 § 180 à 220). Dans cette situation, les plus-values afférentes à ces biens ne peuvent pas, non plus, être
placées sous le régime de l'article 151 octies du CGI.
2. Apport de l'ensemble des éléments de l'actif immobilisé ou d'une branche complète d'activité
140
Cette obligation exclut du régime spécial les apports d'éléments isolés, qui, dès lors,
restent soumis au régime des plus-values professionnelles visées à l'article 39 duodecies et suivants du CGI.
150
Les dispositions de
l'article 151 octies du CGI sont applicables, pour les apports réalisés antérieurement au 1er janvier 2006,
en cas d'apport d'une branche complète d'activité (cf. II-A-2-a § 160), mais aussi aux apports de droits afférents aux contrats de crédit-bail mobilier et immobilier (cf.
II-A-2-c § 175), à certaines opérations d'apport excluant les immeubles (cf. II-A-2-b § 170) et dans certaines situations particulières. (cf. II-A-2-d à f §
180 à 210).
a. Apport d'une branche complète d'activité
160
Aux termes du I de
l'article 151 octies du CGI dans sa rédaction actuelle, modifié par le I de
l'article 18 de la
loi n° 91-1322 du 30 décembre 1991 de finances pour 1992, l'apport d'une branche complète d'activité peut bénéficier du dispositif prévu à l'article 151 octies depuis le 18 septembre 1991.
La notion de branche complète d'activité doit être comprise comme en matière d'apports
partiels d'actif.
Elle recouvre donc l'ensemble des éléments investis dans une division de l'entreprise qui
constitue du point de vue technique, une exploitation autonome, c'est-à-dire un ensemble capable de fonctionner par ses propres moyens
(BOI-IS-FUS-20-20 au I § 1 et suivants).
Lorsqu'il existe des biens communs à deux ou plusieurs branches d'activité dont l'une est
apportée à une société, le régime particulier d'imposition des plus-values est applicable sur les biens que le contribuable entend expressément transférer à la société et qui figurent comme tels dans
l'acte d'apport.
b. Apport réalisé par un exploitant agricole individuel de l'ensemble des éléments de l'actif immobilisé à l'exception des
immeubles
170
L'article 31 de la
loi de finances n° 95-1347 du 30 décembre 1995 rectificative pour 1995 a prévu que les dispositions de l'article 151
octies du CGI étaient applicables 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 disposition de la société bénéficiaire de l'apport dans le cadre d'un contrat écrit et enregistré visé à
l'article L. 411-1 du code rural et de la pêche maritime, à
l'article L. 411-2 du code rural et de la pêche maritime et à
l'article L. 416-1 du code rural et de la pêche maritime. Ces dispositions sont applicables aux apports réalisés à compter du
1er janvier 1996.
c. Apports de droits afférents à des contrats de crédit-bail mobilier et immobilier
175
Pour les exercices ouverts avant le 1er janvier 1995, les droits afférents à des
contrats de crédit-bail qui ne sont pas des éléments de l’actif immobilisé ne pouvaient pas bénéficier du report d’imposition prévu à
l’article 151 octies du CGI alors même que la cession par une entreprise industrielle, commerciale ou agricole ou une
exploitation non commerciale, d’un contrat de crédit-bail est soumise au régime des plus-values professionnelles en application de
l’article 39 duodecies A du CGI.
Toutefois, pour l’application du régime des fusions, il résulte du 5 de
l’article 210 A du CGI que la plus-value réalisée sur un contrat de crédit-bail compris dans l’apport peut être reportée
selon les modalités fixées à l’égard des immobilisations dans le cadre de ce dispositif. Les droits afférents au contrat sont assimilés à des éléments amortissables ou non amortissables, suivant la
nature des éléments sur lesquels il porte.
C’est pourquoi, le 1° du III de
l’article 28 de la
loi n° 95-95 du 1er février 1995 de modernisation de l'agriculture étend l’application des dispositions du 5 de
l’article 210 A du CGI aux apports de contrats de crédit-bail réalisés dans le cadre du régime de
l’article 151 octies du CGI. Ces dispositions s'appliquent pour l'imposition des résultats des exercices ouverts à
compter du 1er janvier 1995.
Les modalités d'application de ce dispositif, qui demeure applicable aux apports réalisés
après le 1er janvier 2006, figurent au I-E § 330 et suivants du BOI-BIC-PVMV-40-20-30-20.
d. Conservation d'immeubles dans le patrimoine privé
180
Afin de faciliter les apports d'entreprises individuelles en société, il a été admis que
l'apporteur ne transmette pas les immeubles qui, affectés à l'exploitation, sont inscrits au bilan ou portés sur le tableau des immobilisations et amortissements. L'apport de l'ensemble des autres
éléments d'actif peut néanmoins bénéficier du régime spécial.
Toutefois cette mesure de tempérament est subordonnée à la condition, s'agissant d'immeubles
directement affectés à l'exercice de l'activité professionnelle, que la nouvelle société puisse les utiliser.
Bien entendu, les immeubles non apportés à la société sont retirés de l'actif professionnel et
transférés dans le patrimoine privé. Il est rappelé que le retrait d'actif est considéré du point de vue fiscal comme une cession donnant lieu à taxation de la plus-value éventuellement constatée à
cette occasion.
La solution indiquée ci-dessus n'est applicable qu'aux entreprises industrielles, commerciales
et artisanales ainsi qu'aux membres de professions libérales.
Il est précisé que dans l'hypothèse où un bail était conclu avec la société nouvelle et où les
modalités de fixation du loyer associaient le propriétaire de l'immeuble aux résultats du preneur -les produits de la location sont alors des bénéfices industriels et commerciaux-, le régime de faveur
prévu à l'article 151 octies du CGI ne trouve pas à s'appliquer : l'immeuble non apporté à la société était retiré de
l'actif professionnel et transféré dans le patrimoine privé ; cette opération est considérée, du point de vue fiscal, comme une cession qui donne lieu à taxation de la plus-value réalisée (cf.
II-A-2 § 140) [RM Briane n° 11495, JO AN du 26 janvier 1987, p. 347-348].
190
De même, le régime de report d'imposition des plus-values institué par
l'article 151 octies du CGI est réservé à l'apport en pleine propriété à une société de l'ensemble des éléments d'actif
affectés à une activité professionnelle exercée à titre individuel.
Ainsi, l'apport d'une entreprise incluant la simple nue-propriété d'un immeuble d'exploitation
ne remplit pas les conditions d'éligibilité au régime prévu par ledit article.
Cela étant, il a été admis que l'apport à une société de l'ensemble des éléments du fonds de commerce
bénéficie du régime spécial ; mais la plus-value constatée sur l'immeuble dont l'apporteur avait conservé l'usufruit est imposée selon le régime des plus-values professionnelles prévu à
l'article 39 duodecies du CGI. Cette plus-value est déterminée à partir de la valeur en pleine propriété de l'immeuble
(RM Gantier n° 1094, JO AN du 28 novembre 1988, p. 3420).
e. Apport d'un fonds de commerce donné en location-gérance à une société
200
Il est admis que l'apport à une société dont l'apporteur est associé, d'un fonds de commerce
donné en location-gérance à cette société, soit placé sous le régime de l'article 151 octies du CGI.
Remarque : Il est souligné que dans cette situation, l'apport étant consenti à
une société préexistante, le régime de l'article 151 octies du CGI s'appliquait sur agrément lorsque l'apport était
consenti avant le 1er janvier 1988.
Pour les apports réalisés à compter du 1er janvier 1988, le régime spécial
s'applique sur simple option.
f. Cession, avant l'apport, d'une partie de l'actif au futur associé
210
Si une partie des éléments de l'actif immobilisé a été cédée au futur associé avant l'apport,
il est toutefois admis que l'entrepreneur individuel peut bénéficier du report d'imposition des plus-values prévu à
l'article 151 octies du CGI pour son apport, sous les conditions suivantes :
- la cession d'une partie de l'actif au futur associé doit être immédiatement suivie de
l'apport à une société de l'intégralité des éléments d'actif de l'entreprise ;
- aucune exploitation conjointe ne doit avoir eu lieu avant la date de l'apport ;
- les autres conditions prévues à l'article 151 octies du CGI doivent être respectées.
Bien entendu, les plus-values réalisées sur les éléments d'actif qui ont été cédés sont imposées dans
les conditions prévues à l'article 39 duodecies et suivants du CGI
(RM Fuchs n° 9942, JO AN du 3 novembre 1986, p. 4033).
g. Apport grevé d'un passif, effectué par une entreprise individuelle à une société
220
En application des dispositions de
l'article 151 octies du CGI, les plus-values réalisées par les personnes physiques à l'occasion de l'apport à une
société soumise à un régime réel d'imposition de l'ensemble des éléments de l'actif immobilisé affectés à l'exercice d'une activité professionnelle ou de l'apport d'une branche complète d'activité
peuvent bénéficier d'un régime de report d'imposition inspiré pour partie de celui des fusions.
Pour l'application de ce texte, l'apport de l'ensemble des éléments de l'actif immobilisé peut
s'accompagner de la prise en charge des éléments de passif qui sont directement attachés à l'entreprise.
Des hésitations sont apparues quant à la nature du passif qui pouvait être apporté, et en
particulier sur la possibilité d'appliquer le régime de report d'imposition aux opérations dans lesquelles la société bénéficiaire des apports reprend des dettes professionnelles qui ne se rapportent
pas à des éléments de l'actif immobilisé apportés.
Sauf le cas de l'apport d'une branche complète d'activité, le report d'imposition prévu à
l'article 151 octies du CGI ne s'applique qu'aux opérations d'apport portant sur l'ensemble des éléments de l'actif immobilisé affectés à l'exercice d'une activité professionnelle.
L'opération d'apport doit donc être rémunérée par des titres de la société bénéficiaire des
apports pour une valeur au moins égale à la valeur réelle de l'ensemble des éléments de l'actif immobilisé apportés, diminuée, le cas échéant, du passif directement affectable à ces immobilisations.
Ainsi, dans l'hypothèse où l'exploitant cédait l'actif circulant à la société bénéficiaire des
apports tout en lui apportant le passif correspondant, le report d'imposition ne peut s'appliquer dès lors que, ce passif venant en déduction de la valeur réelle des immobilisations apportées,
l'apport ne peut être rémunéré pour la totalité de cette valeur par des titres de la société bénéficiaire des apports, de sorte que l'opération s'analysait, à hauteur du passif attaché à l'actif
circulant cédé, en une mutation à titre onéreux.
Il en va de même en cas d'apport d'éléments de l'actif circulant grevés d'un passif dont le
montant est supérieur à la valeur réelle de ces éléments.
Cette solution est conforme à la
RM Borloo n° 20447, JO AN du 20 février 1995, p. 964, dans laquelle avait été réaffirmé le principe selon lequel les apports à
titre onéreux sont exclus du régime de report d'imposition.
B. Apports réalisés depuis le 1er janvier 2006
230
Pour les opérations réalisées à compter du 1er janvier 2006, l'apport en pleine
propriété doit, ainsi que le précise l'article 151 octies du CGI, porter sur une entreprise individuelle , ou sur une
branche complète d'activité, à l'exception des immeubles si ceux-ci sont mis à disposition de la société bénéficiaire de l'apport dans le cadre d'un contrat d'une durée d'au moins neuf ans.
1. Apport d'une entreprise individuelle
240
RES N°2010/63 (FE) du 9 novembre 2010 : Précisions sur les modalités d'application du
régime optionnel de report d'imposition des plus-values réalisées à l'occasion de l'apport d'une entreprise individuelle à une société prévu à l'article 151 octies du CGI.
Question :
Le bénéfice des dispositions prévues à
l'article 151 octies du CGI, est-il réservé aux situations dans lesquelles l'ensemble des éléments d'actif et de passif est
apporté à la société bénéficiaire de l'apport ?
Réponse :
L'entreprise individuelle se définit comme une unité économique autonome, gérée et détenue par
une ou plusieurs personnes physiques n'ayant pas constitué entre elles une société et regroupant des moyens d'exploitation et une clientèle propres. L'entreprise individuelle dispose d'un bilan fiscal
où sont inscrits les éléments d'actif et de passif, affectés à l'exercice d'une activité professionnelle de nature industrielle, commerciale, artisanale, libérale ou agricole ainsi que ceux que
l'exploitant a décidé d'y porter dans le cadre de la liberté de gestion qui, le cas échéant, lui est reconnue par la loi.
Ainsi, pour l'application de l'article 151 octies du CGI, l'apport d'une entreprise
individuelle doit comprendre, en principe, l'ensemble des éléments d'actif et de passif y afférents, y compris donc les éléments de l'actif circulant, les dettes ou les emprunts bancaires.
En visant l'entreprise individuelle, l'article 151 octies du CGI dans sa rédaction issue de
l'article 38 de la
loi n° 2005-1720 du 30 décembre 2005, a permis une harmonisation avec les dispositifs prévus à l'article 41 du CGI et à
l'article 238 quindecies du CGI. Pour autant, cette rédaction n'a pas vocation à limiter le champ d'application du
régime mais simplement à assurer la poursuite d'une activité, que ce soit dans le cadre de l'apport d'une entreprise individuelle ou d'une branche complète d'activité.
Aussi, pour l'application du présent régime, il est admis que les éléments de l'actif
circulant, les dettes et les emprunts bancaires ne soient pas compris dans l'apport pour autant que l'activité soit poursuivie. Toutefois, lorsqu'un élément de l'actif circulant n'est pas compris dans
l'apport, le passif se rapportant directement à cet élément doit également en être exclu. Enfin, s'agissant plus particulièrement des stocks, ceux-ci pourront être conservés par l'apporteur à la
condition qu'ils ne soient pas indispensables à la poursuite de l'activité par la société bénéficiaire.
2. Apport d'une branche complète d'activité
250
Pour plus de précisions sur cette notion, il convient de de se reporter au
II-A-2-a § 160.
III. Forme et régime d'imposition de la société bénéficiaire des apports
A. Forme de la société
260
Sous réserve des dispositions propres au droit privé (par exemple, nécessité de constituer
une société commerciale si l'apport concerne une entreprise industrielle, artisanale ou commerciale), l'apport peut être effectué à une société revêtant l'une des formes autorisées par la législation
des sociétés y compris éventuellement les sociétés créées de fait ou en participation régies par les dispositions de l'article 1871 du code
civil à l'article 1873 du code civil (BOI-BIC-PVMV-40-20-30-30 au II § 160 pour les formalités à
respecter dans ce cas) et, par conséquent, les indivisions entre héritiers exploitants.
270
Dans le cas où l'apport est consenti à une société à responsabilité limitée à gérance
minoritaire, à une société par actions ou à une société préexistante quelle qu'en soit la forme, un agrément délivré par l'administration fiscale était nécessaire.
L'article 46 de la
loi n° 88-15 du 5 janvier 1988 relative au développement et à la transmission des entreprises supprime la procédure d'agrément pour les apports réalisés à compter du 1er janvier 1988
(BOI-BIC-PVMV-40-20-30-30 au II § 130 à 180).
Le régime de report de l'imposition des plus-values prévu à
l'article 151 octies du CGI s'applique donc désormais, quelle que soit la forme de la société préexistante ou nouvelle
bénéficiaire de l'apport, sur simple option exercée dans l'acte d'apport, conjointement par l'apporteur et la société.
280
Enfin le report d'imposition n'est pas susceptible de s'appliquer en cas d'apport à un
groupement d'intérêt économique. D'une part, en effet, il ne s'agit pas juridiquement d'une société, d'autre part, et surtout, l'apport complet d'une entreprise industrielle à un groupement d'intérêt
économique ne saurait se concevoir. En effet, l'objet d'un tel groupement est légalement limité au prolongement de l'activité économique des entreprises membres
(code de commerce, art L. 251-1) qui doivent continuer d'exister en tant que telles après la formation du groupement.
B. Régime d'imposition de la société
290
Pour les opérations d'apports réalisées à compter du 18 septembre 1991, la société
bénéficiaire des apports doit être soumise à un régime réel d'imposition
(loi n° 91-1322 du
30 décembre 1991 de finances pour 1992, art. 18, I). | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-40-20-30-10 | https://bofip.impots.gouv.fr/bofip/4604-PGP.html/identifiant=BOI-BIC-PVMV-40-20-30-10-20140303 | 2014-03-03 00:00:00 | bbaa668c0ec89707a3e8459ea865cd7800e4174175761eae582dcbb540fc1c2f | [
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] |
Le nouveau régime fiscal des brevets et actifs incorporels assimilés, institué par
l'article
37 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, se substitue à celui antérieurement prévu 1 de
l'article 39 terdecies du code général des impôts (CGI).
Ces nouvelles dispositions sont désormais codifiées à
l'article 238 du CGI et commentées au BOI-BIC-BASE-110.
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 ». | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-20-20-30 | https://bofip.impots.gouv.fr/bofip/4646-PGP.html/identifiant=BOI-BIC-PVMV-20-20-30-20190717 | 2019-07-17 00:00:00 | 104aac51b189f3d646ed2d96561a0ac586f853c7dab92dd4fda396af2ec04e85 | [
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1
Aux termes de
l'article 42 septies du code général des impôts, les subventions d'équipement accordées à une entreprise par tout
organisme public dans le cadre d'un investissement peuvent être imposées au même rythme que l'amortissement de l'investissement.
10
Pour l'application de ces modalités d'imposition aux immobilisations décomposées, l'entreprise
devrait normalement suivre le rythme réel d'amortissement de la structure et des différents composants. Toutefois, il sera admis que l'imposition des subventions soit répartie sur la durée moyenne
pondérée d'amortissement de l'immobilisation concernée, cette durée étant elle-même calculée à partir de la durée d'amortissement fiscale de chacun des composants et de la structure, pondérée en
fonction de la valeur de chaque composant dans la valeur totale de l'immobilisation.
Exemple : Le 1er janvier N, la société A achète une immobilisation pour
un prix de 1000 €. L'immobilisation fait l'objet d'une décomposition en trois composants, plus la structure.
La valorisation des composants, la durée et le calcul des amortissements sont détaillés dans le
tableau suivant :
Valeur (€)
Valeur proportionnelle
Durée d'amortissement
Durée pondérée
Composant 1
250
25 %
8 ans
8 x 25 % = 2
Composant 2
100
10 %
5 ans
5 x 10 % = 0,5
Composant 3
50
5 %
10 ans
10 x 5 % = 0,5
Structure
600
60 %
20 ans
20 x 60 % = 12
Ensemble de l'immobilisation
1 000
100 %
Soit 15 ans
Valorisation des composants, durée et calcul des amortissements
20
Il sera également admis, dans ce cas, que la sortie de la valeur nette comptable d'un
composant lors de son remplacement n'entraînera pas l'imposition anticipée de la fraction de la subvention attachée au composant remplacé. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-10-40-20 | https://bofip.impots.gouv.fr/bofip/4758-PGP.html/identifiant=BOI-BIC-AMT-10-40-20-20170104 | 2017-01-04 00:00:00 | 5c7b0a9b85e6fb6c7bf19b9b064a98436e8b7ba4e72ed28b47aedbce530ebd97 | [
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1
L'article 3 de
l'ordonnance n° 58-882 du 25
septembre 1958, codifié au a du 2 de l'article 39 quinquies A du
code général des impôts
(CGI), a autorisé les
entreprises industrielles et commerciales relevant de l'impôt sur le revenu ou passibles de l'impôt sur les sociétés à pratiquer, sous certaines conditions, un amortissement exceptionnel de 50 % à
raison de leurs investissements en actions (ou parts) acquises auprès des sociétés ou organismes publics ou privés préalablement agréés à cet effet par le ministre.
Parallèlement à ces dispositions concernant l'amortissement des actions (ou parts) acquises
auprès des sociétés ou organismes agréés, des mesures particulières ont été prises par le législateur en ce qui concerne l'imposition des plus-values provenant de la cession desdites actions ou parts
ayant fait l'objet de l'amortissement exceptionnel de 50 % (CGI, art. 40 sexies 2e al.).
S'agissant des modalités d'amortissement des actions acquises par les entreprises auprès des
sociétés ou organismes publics ou privés agréés pour la recherche scientifique ou technique.
10
Le paragraphe lll de l'article 29 de la
loi de finances pour 1991
prévoit que ces dispositions cessent de s'appliquer aux acquisitions d'actions effectuées à compter du 1er janvier 1991.
Cela étant, les dispositions du 2ème alinéa de
l'article 40 sexies du CGI qui prévoient l'exonération de la plus-value qui résulte de la cession des actions ou parts en
cause dans la limite du montant de l'amortissement exceptionnel de 50 % antérieurement pratiqué lorsque la cession des titres intervient après l'expiration d'un délai de trois ans à compter de leur
acquisition continueront, le cas échéant, à s'appliquer. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-30-60-10 | https://bofip.impots.gouv.fr/bofip/4762-PGP.html/identifiant=BOI-BIC-AMT-20-30-60-10-20120912 | 2012-09-12 00:00:00 | ca6794300c406881d710eb9fd99fbc421fd1c573f40abfe709acbdebfd27cf68 | [
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] |
I. Acquisition d’un logement neuf
1
L’acquisition à titre onéreux d’un logement neuf ouvre droit à la réduction d’impôt.
(5) (10)
A. Notion de logement neuf
20
Les logements neufs s’entendent des immeubles à usage d’habitation dont la construction est
achevée et qui n’ont jamais été habités ni utilisés sous quelque forme que ce soit.
30
La circonstance qu’un logement ait fait l’objet d’une précédente mutation (à titre onéreux ou
à titre gratuit) ne suffit pas à elle seule à lui faire perdre le caractère de logement neuf pour le bénéfice de l’avantage fiscal.
En revanche, ne peuvent pas être considérés comme neufs les logements dont la première
location a pris effet avant la date de leur acquisition, même lorsque cette dernière s’accompagne du transfert au profit de l’acquéreur du bail conclu par le vendeur.
Cela étant, il est toutefois admis de considérer comme neufs pour l’application de la
réduction d’impôt, les logements mis en location au cours de l’année 2009 par les sociétés de construction-vente, à condition que l’acquisition desdits logements intervienne avant l’expiration du
douzième mois suivant celui au cours duquel le bail a été conclu.
Il est également admis de considérer comme neufs pour l’application de la réduction d’impôt,
les appartements témoins d’un programme immobilier si toutes les autres conditions sont remplies.
B. Date d’acquisition du logement
40
La réduction d’impôt s’applique aux acquisitions d’un logement neuf réalisées du
1er janvier 2009 au 31 décembre 2012, ainsi qu'à celles réalisées du 1er janvier au 31 mars 2013, dans le cadre de la prorogation, sous conditions, du dispositif
(BOI-IR-RICI-230-70). La date d’acquisition s’entend de la signature de l’acte authentique d’achat.
50
En revanche, la réduction d’impôt n’est pas accordée au titre de l’acquisition d’un logement
neuf pour lequel une promesse d’achat ou une promesse synallagmatique a été conclue avant le 1er janvier 2009. Pour l’application de ces dispositions, il est précisé que les contrats de réservation ne
sont pas considérés comme des promesses d’achat ou des promesses synallagmatiques de vente. Ainsi, l’acquisition d’un logement neuf ayant fait l’objet d’un contrat de réservation ou d’une promesse
unilatérale de vente avant le 1er janvier 2009 et dont l’acte authentique d’achat est postérieur à cette date ouvre droit au bénéfice de la réduction d’impôt.
II. Acquisition d’un logement en l’état futur d’achèvement
60
L’acquisition à titre onéreux d’un logement en l’état futur d’achèvement ouvre droit au
bénéfice de la réduction d’impôt.
A. Notion de logement acquis en l’état futur d’achèvement
70
La vente en l’état futur d’achèvement est le contrat par lequel le vendeur transfère
immédiatement à l’acquéreur ses droits sur le sol ainsi que la propriété des constructions existantes. Les ouvrages à venir deviennent la propriété de l’acquéreur au fur et à mesure de leur exécution.
L’acquéreur est tenu d’en payer le prix à mesure de l’avancement des travaux. Le vendeur conserve les pouvoirs de maître d’ouvrage jusqu’à la réception des travaux
(code de la construction et de l’habitation (CCH), art. L. 261-3). Aucun délai d’achèvement de l’immeuble
n’est exigé.
B. Date d’acquisition du logement
80
La réduction d’impôt s’applique aux acquisitions d’un logement en l’état futur d’achèvement
réalisées du 1er janvier 2009 au 31 décembre 2012, ainsi qu'à celles réalisées du 1er janvier au 31 mars 2013, dans le cadre de la prorogation, sous conditions, du dispositif
(BOI-IR-RICI-230-70). La date d’acquisition s’entend de la signature de l’acte authentique d’achat.
90
La circonstance que le dépôt d’une demande de permis de construire soit intervenu avant le 1er
janvier 2009 ne fait pas obstacle au bénéfice de la réduction d’impôt. Dans ce cas, l’acquisition du logement doit être réalisée, en tout état de cause, à compter du 1er janvier 2009. Ainsi,
l’acquisition d’un immeuble ayant fait l’objet d’un dépôt de demande de permis de construire en 2008 et acquis en l’état futur d’achèvement en 2009 peut, toutes autres conditions étant remplies,
ouvrir droit à la réduction d’impôt.
100
En revanche, la réduction d’impôt n’est pas accordée au titre de l’acquisition de logements en
l’état futur d’achèvement pour lesquels une promesse d’achat ou une promesse synallagmatique a été conclue avant le 1er janvier 2009. Pour l’application de ces dispositions, il est précisé que les
contrats de réservation ne sont pas considérés comme des promesses d’achat ou des promesses synallagmatiques de vente. Ainsi, un logement en l’état futur d’achèvement ayant fait l’objet d’un contrat
de réservation ou d’une promesse unilatérale de vente avant le 1er janvier 2009 et dont l’acte authentique d’achat est postérieur à cette date ouvre droit au bénéfice de la réduction d’impôt.
C. Délai d'achèvement du logement
110
Les dispositions applicables en ce qui concerne le délai d’achèvement ainsi que les modalités
d’appréciation de ce délai sont récapitulées dans les tableaux figurant au I-C-1 §20 et au I-C-3 § 50 du BOI-IR-RICI-230-30-10.
III. Acquisition d’un logement en vue de sa réhabilitation
120
La réduction d’impôt s’applique aux acquisitions à titre onéreux de logements qui ne satisfont
pas aux caractéristiques de décence prévues à
l’article
6 de la loi n° 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la loi n° 86-1290 du 23 décembre 1986 et qui font l’objet de travaux de réhabilitation
leur permettant d’acquérir des performances techniques voisines de celles des logements neufs.
A. Notion de logement réhabilité
1. Situation au regard de la décence du logement
130
Le logement qui ne satisfait pas aux caractéristiques de décence s’entend de celui qui ne
répond pas, pour au moins quatre des rubriques définies par arrêté, aux caractéristiques de décence définies par le
décret n° 2002-120 du 30
janvier 2002 (Code général des impôts (CGI), ann. III, art. 2 quindecies B,
1).
2. Nature des travaux de réhabilitation
140
Les travaux de réhabilitation devant être réalisés pour permettre le bénéfice de la réduction
d’impôt sont identiques à ceux qui sont prévus dans le cadre du dispositif "Robien-réhabilitation".
Ainsi, les travaux de réhabilitation réalisés doivent avoir permis de donner au logement
l’ensemble des caractéristiques d’un logement décent (CGI, ann. III, art. 2 quindecies C). Les travaux de
réhabilitation s’entendent des travaux réalisés dans le logement et, le cas échéant, dans les parties communes qui permettent de donner au logement l’ensemble des performances techniques fixées par
l’arrêté du 19 décembre
2003 (CGI, ann. III, art. 2 quindecies B, II). Au moins six de ces performances techniques doivent
avoir été obtenues à la suite de ces travaux.
3. Fourniture d’états et attestations
150
Pour le bénéfice de la réduction d’impôt, le contribuable ou le vendeur qui réalise les
travaux doit faire établir par un contrôleur technique ou un technicien de la construction qualifié, indépendant des personnes physiques ou morales susceptibles de réaliser les travaux de
réhabilitation et couvert par une assurance pour cette activité :
- avant la réalisation des travaux, un état descriptif du logement contenant les rubriques
fixées par l’arrêté du 19
décembre 2003. Le professionnel qualifié qui établit cet état fournit également une attestation indiquant les rubriques pour lesquelles le logement ne correspond pas aux caractéristiques de
décence (cf. III-A-1 § 130). Au moins quatre des rubriques mentionnées doivent indiquer que le logement ne répond pas aux caractéristiques de décence ;
- après la réalisation des travaux, un état descriptif du logement contenant les mêmes
rubriques que celles mentionnées au 1°. Le professionnel qualifié qui établit cet état fournit également une attestation indiquant :
que les travaux de réhabilitation ont permis de donner au logement l’ensemble des caractéristiques d’un logement décent mentionnées plus haut ;
que l’ensemble des performances techniques est respecté ;
et qu’au moins six d’entre elles ont été obtenues à la suite des travaux de réhabilitation.
La fonction de technicien de la construction est notamment assurée par les architectes et
agréés en architecture, les bureaux d’études techniques, les ingénieurs conseils dans le domaine de la construction, les géomètres experts et les économistes de la construction.
160
Dans une copropriété, cette attestation indique également que l’état apparent des parties
communes qui desservent le logement est considéré comme décent, que celles-ci aient fait ou non l’objet de travaux. L’appréciation est faite au regard des mêmes caractéristiques que celles prises en
compte pour un logement individuel (CGI, ann. III, art. 2 quindecies C).
4. Tableau de synthèse
170
Etat du logement avant les travaux
Etat du logement après les travaux
Décence du logement
Au moins 4 des 15 caractéristique de décence ne sont pas respectées
(arrêté
du 19 décembre 2003, art. 3)
L’ensemble des 15 caractéristique de décence est réuni
(arrêté
du 19 décembre 2003, art. 3)
Performance technique
Au moins 6 des 12 performances techniques ne sont pas respectées
(arrêté
du 19 décembre 2003, art. 4)
L’ensemble des performances techniques est réuni
(arrêté
du 19 décembre 2003, art. 4)
B. Situation des logements acquis « en l’état futur de rénovation »
180
Les travaux de réhabilitation peuvent, toutes autres conditions étant par ailleurs remplies,
être réalisés soit par l’acquéreur, soit par le vendeur.
190
Lorsque les travaux sont réalisés par le vendeur, un contrat de vente d’immeuble à rénover
(VIR) doit avoir été conclu. En effet,
l'article
80 de la loi n° 2006-872 du 13 juillet 2006 portant engagement national pour le logement prévoit que toute personne qui vend un immeuble bâti, à usage d'habitation et qui s'engage, dans un délai
déterminé par le contrat, à réaliser des travaux dans cet immeuble et qui perçoit des sommes d'argent de l'acquéreur avant la livraison des travaux, doit conclure avec l'acquéreur un contrat de VIR.
Ce type de contrat permet ainsi d’accompagner une vente ordinaire d’immeuble de l’engagement
du vendeur de réaliser des travaux de rénovation dans des modalités définies par contrat.
Ce régime qui emprunte pour partie à celui de la vente ordinaire et pour partie à celui de la
vente en l'état futur d'achèvement est soumis aux dispositions du code civil relatives à la vente d'immeubles existants (C. civ., art. 1582
à C. civ., art. 1701) et à des dispositions spécifiques du code de la construction et de l’habitation
(CCH, art. L. 111-6-2-1 ;
CCH, art. L. 111-6-2-2 ;
CCH, art. L. 111-6-2-3 pour les règles générales de la rénovation d’immeubles et
CCH, art. L. 262-1 à
CCH, art. L. 262-11 pour les règles spécifiques au contrat de VIR).
Les modalités d’application relatives à la vente d’immeuble à rénover sont précisées par le
décret n° 2008-1338 du 16
décembre 2008 publié au Journal officiel en date du 18 décembre 2008.
C. Dispositions communes
1. Date d’acquisition du logement
200
La réduction d’impôt s’applique aux acquisitions de logements qui ne satisfont pas aux
caractéristiques de décence en vue de leur réhabilitation, réalisées du 1er janvier 2009 au 31 décembre 2012. La date d’acquisition s’entend de la signature de l’acte authentique d’achat.
210
En revanche, la réduction d’impôt n’est pas accordée au titre de l’acquisition de tels
logements pour lesquels une promesse d’achat ou une promesse synallagmatique a été conclue avant le 1er janvier 2009. Il en résulte notamment que les logements appartenant au contribuable, ou à un
membre de son foyer fiscal, avant le 1er janvier 2009 sont exclus du champ d’application la réduction d’impôt, même s’ils font l’objet de travaux de réhabilitation.
220
Le logement ne peut être ni loué ni utilisé par l’acquéreur, même à un usage autre que
l’habitation, entre la date de son acquisition et celle du début des travaux de réhabilitation. Cette condition doit être considérée comme satisfaite lorsque, postérieurement à l’acte de cession, le
vendeur ou son locataire continue à occuper temporairement le logement en vertu d’une mention expresse de l’acte portant transfert du droit de propriété.
2. Date de réalisation des travaux de réhabilitation
230
Pour ouvrir droit au bénéfice de la réduction d’impôt, les travaux de réhabilitation doivent
être réalisés du 1er janvier 2009 au 31 décembre 2012.
3. Délai d'achèvement des travaux
240
Les dispositions applicables en ce qui concerne le délai d’achèvement ainsi que les modalités
d’appréciation de ce délai sont récapitulées dans les tableaux figurant au BOI-IR-RICI-230-30-10.
IV. Acquisition d’un logement réhabilité
250
Le c du 2 du I de
l’article 199 septvicies du CGI, dans sa rédaction issue du 2° du A du I de
l’article
75 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, étend le champ d’application de la réduction d’impôt en faveur de l’investissement locatif "Scellier" aux logements qui ont
fait l’objet d’une réhabilitation avant leur acquisition.
A. Notion de logement réhabilité
260
Pour plus de précisions concernant la notion de logement réhabilité, il convient de se
reporter au III-A-1 § 130 à § 160.
B. Date de réalisation des travaux de réhabilitation
270
L’extension du champ d’application de la réduction d’impôt aux logements réhabilités
s’applique aux opérations pour lesquelles une demande de permis de construire est déposée, au titre des travaux de réhabilitation, à compter du 1er janvier 2012. Toutefois, lorsque les travaux ne
nécessitent pas le dépôt d’une demande de permis de construire, il convient de retenir la date de la déclaration préalable de travaux.
C. Date d'acquisition du logement réhabilité
280
L’acquisition de tels logements doit intervenir du 1er janvier au 31 décembre 2012. La date
d’acquisition s’entend de celle de la signature de l’acte authentique d’achat.
V. Acquisition d’un local que le contribuable transforme à usage d’habitation
290
L’acquisition à titre onéreux d’un local affecté à un usage autre que l’habitation suivie de
sa transformation en logement ouvre droit à la réduction d’impôt.
Le Ministre du budget,des comptes publics et de la fonction publique a pris position dans le
cadre du rescrit n° 2009/67 (FP) du 22 décembre 2009 :
Rescrit n° 2009/67 (FP) du 22 décembre 2009
Réduction d'impôt en faveur de l'investissement locatif "Scellier" prévue à l'article
199 septvicies du code général des impôts. Situation des logements issus de la transformation de locaux affectés à un usage autre que l'habitation.
Question:
L’acquisition à titre onéreux d’un logement issu de la transformation d’un local
affecté à un usage autre que l’habitation ouvre-t-elle droit à la réduction d’impôt en faveur de l’investissement locatif dite « Scellier » prévue à l’article 199 septvicies du CGI ?
Réponse :
L’article 31 de la loi de
finances rectificative pour 2008 a mis en place une réduction d’impôt sur le revenu en faveur des contribuables domiciliés en France qui acquièrent ou font construire, entre le 1er janvier 2009 et
le 31 décembre 2012, un logement neuf qu’ils s’engagent à donner en location nue à usage d’habitation principale pour une durée minimale de neuf ans.
Cette réduction d’impôt dite « Scellier », qui est codifiée sous
l’article 199 septvicies du code général des impôts, est calculée en fonction du prix de revient du logement retenu
dans la limite annuelle de 300 000 €, et son taux varie selon la date de réalisation de l’investissement. Elle est répartie sur neuf années, à raison d’un neuvième de son montant chaque année.
S’agissant des logements neufs, la date de réalisation de l’investissement à retenir pour
l’appréciation du taux applicable ainsi que la date déterminant la première année au titre de laquelle la réduction d’impôt est accordée (fait générateur) correspond à la date de signature de l’acte
authentique d’achat.
Les logements neufs s’entendent des immeubles à usage d’habitation dont la construction est
achevée et qui n’ont jamais été habités ni utilisés sous quelque forme que ce soit.
Cette condition s’apprécie au jour de l’acquisition du logement. Ainsi, par exemple, ne peut en
principe pas être considéré comme neuf au sens de l’article 199 septvicies précité un immeuble dont la construction est déjà achevée et qui a fait l’objet de travaux après avoir été habité ou utilisé.
Par mesure de tempérament, il est toutefois admis que l’acquisition à titre onéreux d’un logement
issu de la transformation d’un local affecté à un usage autre que l’habitation qui entre dans le champ de la taxe sur la valeur ajoutée en vertu des dispositions prévues au 7° de
l’article 257 du CGI ouvre droit au bénéfice de la réduction d’impôt dans les mêmes conditions que les logements neufs.
Remarque : Depuis la
loi n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010, les
opérations concourant à la production ou à la livraison d'immeubles neufs sont désormais codifiées au 2° du 2 du I de l'article 257 du
CGI (cf. VII-A § 460).
A. Notion de transformation
300
Il résulte de
l’article 2 novodecies A de l’annexe III au CGI, reprenant les dispositions du 3° de
l’article 2 novodecies de l'annexe III au CGI , que les travaux de transformation s’entendent des travaux de
reconstruction, d’agrandissement, de réparation et d’amélioration ayant pour effet de rendre habitables des locaux qui ne l’étaient pas auparavant.
Il en est ainsi lorsque les locaux affectés à un usage autre que l’habitation sont inadaptés
à cet usage en raison de leur configuration. Tel est notamment le cas lorsque ces locaux ne comportent pas les équipements rendus nécessaires par les conditions modernes de vie (cuisine, salle de
bains).
Les travaux de reconstruction et d’agrandissement sont présumés répondre à la définition de
la transformation donnée ci-dessus. A défaut de tels travaux, les acquisitions de locaux suivies de transformations ne sont éligibles à la réduction d’impôt que si les travaux consistent au minimum en
l’installation de l’équipement sanitaire élémentaire dans un local qui en était dépourvu.
L’opération ne peut conduire à la création d’un local à usage mixte, sauf dans le cas où la
condition prévue au I § 1 du BOI-IR-RICI-230-10-30-20 est satisfaite.
L’acquéreur qui réalise les travaux doit être en mesure de justifier du paiement effectif
des travaux par la production de factures d’entreprises établies à son nom. En revanche, il n’est pas nécessaire que les travaux soient réalisés à son initiative.
B. Notion de local affecté à un usage autre que l’habitation
1. Principe
310
Seuls les locaux affectés à un usage autre que l’habitation à la date de l’acquisition ou,
s’ils étaient vacants à cette date, avant le début de la période de vacance sont éligibles à la réduction d’impôt. Il s’agit par exemple des locaux commerciaux, professionnels, à usage de bureau,
d’entrepôt, de grange, de hangar, etc.
L’acquisition d’un immeuble affecté à l’habitation mais vétuste ou inadapté aux conditions
modernes de vie, suivie de la réalisation de travaux de reconstruction, d’agrandissement, de réparation et d’amélioration, ne saurait ouvrir droit au bénéfice du dispositif à ce titre. En effet, dans
ce cas, la condition tenant à l’affectation du local à un usage autre que l’habitation n’est pas remplie.
En revanche, lorsque l’immeuble ne satisfait pas aux caractéristiques de décence prévues à
l’article 6 de la loi n°
89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et fait l’objet de travaux de réhabilitation permettant au logement d’acquérir des performances techniques voisines de celles des
logements neufs, l’investissement peut être éligible à la réduction d’impôt au titre de l’acquisition d’un logement en vue de le réhabiliter (voir III ci-dessus).
Le local ne doit être ni loué ni utilisé par l’acquéreur, même à un usage autre que
l’habitation, entre la date de son acquisition et celle du début des travaux de transformation. Toutefois, cette condition est considérée comme satisfaite lorsque, postérieurement à l’acte de cession,
le vendeur ou son locataire continue à occuper temporairement le local en vertu d’une mention expresse de l’acte portant transfert du droit de propriété.
2. Cas particuliers
a. Immeuble affecté à usage d’hôtel
320
Il résulte de la jurisprudence du Conseil d'État que des travaux ayant pour objet de
transformer en logements des chambres d’hôtel n’ont pas pour effet de transformer en locaux d’habitation des locaux qui n’auraient pas été déjà qualifiables de locaux d’habitation
(CE, arrêt du 7 décembre 1987, 7° et 8° ss.
n° 67252 ; CE, arrêt du 9 mars 1988, 7°
et 9° ss. n° 81067 et CE, arrêt du 9 mars
1988, 7° et 9° ss n° 81068).
Il s’ensuit que l’acquisition de locaux affectés à usage d’hôtel meublé ou de tourisme
suivie de leur transformation en logements destinés à la location n’ouvre pas droit à l’avantage fiscal au titre de l’investissement réalisé dans un local affecté à un usage autre que l’habitation.
Elle peut, toutes conditions étant par ailleurs remplies, ouvrir droit au bénéfice de cet avantage fiscal au titre de l’acquisition d’un logement acquis en vue de sa réhabilitation (cf.
III § 120 et suivants).
b. Transformation d’un immeuble mixte
330
L’acquisition d’un immeuble affecté pour partie à usage d’habitation et pour partie à un
autre usage suivie de sa transformation en immeuble affecté à usage exclusif d’habitation ne peut pas en principe ouvrir droit à la réduction d’impôt. Il en va différemment, toutes conditions étant
par ailleurs remplies, uniquement dans le cas où un ou plusieurs logements pouvant faire l’objet d’une utilisation distincte sont créés sur les surfaces du ou des locaux antérieurement affectés
exclusivement à un usage autre que l’habitation.
c. Transformation de dépendances en logement
340
L’acquisition de dépendances d’un immeuble, suivie de leur transformation en logement,
n’ouvre droit à la réduction d’impôt que si ledit immeuble était, avant l’acquisition des dépendances, affecté à un usage autre que l’habitation. A l’inverse, l’acquisition de dépendances (garages,
greniers ou combles) situées dans un immeuble d’habitation ou dans un immeuble mixte et suivie de leur transformation en logement, n’ouvre pas droit à la réduction d’impôt. Elles peuvent cependant,
toutes conditions étant par ailleurs remplies, ouvrir droit au bénéfice de l’avantage fiscal au titre de l’acquisition d’un logement en vue de sa réhabilitation (cf
III § 120 et suivants).
C. Dispositions communes
1. Date d’acquisition du local
350
La réduction d’impôt s’applique aux acquisitions de locaux que le contribuable transforme à
usage d’habitation réalisées du 1er janvier 2009 au 31 décembre 2012. La date d’acquisition s’entend de la signature de l’acte authentique d’achat. En revanche, la réduction d’impôt n’est pas accordée
au titre de l’acquisition de tels locaux pour lesquels une promesse d’achat ou une promesse synallagmatique a été conclue avant le 1er janvier 2009, même s’ils font l’objet de transformation à usage
d’habitation.
Enfin, les locaux qui étaient déjà la propriété du contribuable ou d’un membre de son foyer
fiscal avant le 1er janvier 2009, n’ouvrent pas droit à l’avantage fiscal.
2. Délai d’achèvement des travaux de transformation
360
L’achèvement des travaux de transformation doit intervenir au plus tard au 31 décembre de la
deuxième année qui suit celle de l’acquisition du local destiné à être transformé. Ainsi, un local acquis en 2012 en vue d’être transformé en logement doit être achevé au plus tard le 31 décembre
2014.
VI. Acquisition d’un logement issu de la transformation d’un local affecté à un usage autre que l’habitation qui n’entre
pas dans le champ de la TVA
370
Le d du 2 du I de
l’article 199 septvicies du CGI, dans sa rédaction issue du 2° du A du I de
l’article
75 de la loi n°2011-1977 du 28 décembre 2011 de finances pour 2012, étend le champ d’application de la réduction d’impôt en faveur de l’investissement locatif « Scellier » aux logements issus de
la transformation, avant leur acquisition, de locaux affectés à un usage autre que l’habitation qui n’entrent pas dans le champ d’application de la TVA.
A. Notion de transformation
380
Pour plus de précisions concernant la notion de transformation, il convient de se reporter
au V-A § 300.
B. Notion de local affecté à un usage autre que l’habitation
1. Cas général
390
Seuls les locaux affectés à un usage autre que l’habitation avant le début de la réalisation
des travaux ou, s’ils étaient vacants à cette date, avant le début de la période de vacance, sont éligibles à la réduction d’impôt. Il s’agit par exemple des locaux commerciaux, professionnels, à
usage de bureau, d’entrepôt, de grange ou de hangar.
La réalisation de travaux sur un immeuble affecté à l’habitation mais vétuste ou inadapté
aux conditions modernes de vie n’aura pas droit au bénéfice du dispositif à ce titre. En effet, dans ce cas, la condition tenant à l’affectation du local à un usage autre que l’habitation n’est pas
remplie.
Ce type d’opération peut toutefois ouvrir droit au bénéfice de cet avantage fiscal au titre
de l’acquisition d’un logement réhabilité (cf. IV § 250 et suivants) ou au titre de l’acquisition de logement qui a fait l’objet de travaux concourant à
la production ou à la livraison d’un immeuble neuf au sens de la TVA (cf. VIII § 500 et suivants), toutes autres conditions étant par ailleurs remplies.
2. Cas particuliers
400
a. Transformation de locaux affectés à usage d'hôtel
Immeuble affecté à usage d’hôtel : il résulte de la jurisprudence du Conseil d’Etat que
des travaux ayant pour objet de transformer en logements des chambres d’hôtel n’ont pas pour effet de transformer en locaux d’habitation des locaux qui n’auraient pas été déjà qualifiables de locaux
d’habitation (CE, 7 décembre 1987, 7° et 8°
ss., n° 67252 ; CE, 9 mars 1988, 7° et 9°
ss., n° 81067 et CE, 9 mars 1988, 7° et 9°
ss., n° 81068).
Il s’ensuit que l’acquisition de logements issus de la transformation de locaux affectés à
usage d’hôtel meublé ou de tourisme n’ouvre pas droit à l’avantage fiscal. Ce type d’acquisition peut toutefois ouvrir droit au bénéfice de cet avantage fiscal au titre de l’acquisition d’un logement
réhabilité (cf. IV § 250 et suivants) ou au titre de l’acquisition de logement qui a fait l’objet de travaux concourant à la production ou à la livraison
d’un immeuble neuf au sens de la TVA (cf. VIII § 500 et suivants), toutes autres conditions étant par ailleurs remplies.
b. Transformation d’un immeuble mixte
410
L’acquisition d’un logement issu de la transformation d’un immeuble affecté pour partie à
usage d’habitation et pour partie à un autre usage ne peut pas ouvrir droit à la réduction d’impôt. Il en va différemment, toutes conditions étant par ailleurs remplies, uniquement dans le cas où un
ou plusieurs logements pouvant faire l’objet d’une utilisation distincte sont créés sur les surfaces du ou des locaux antérieurement affectés exclusivement à un usage autre que l’habitation.
c. Transformation de dépendances en logements
420
L’acquisition d’un logement issu de la transformation de dépendances d’un immeuble n’ouvre
droit à la réduction d’impôt qu’à la condition que ledit immeuble était, avant le début des travaux de transformation, affecté à un usage autre que l’habitation. A l’inverse, l’acquisition de logement
issu de la transformation de dépendances (garages, greniers ou combles) situées dans un immeuble d’habitation ou dans un immeuble mixte n’ouvre pas droit à la réduction d’impôt. Ces opérations peuvent
cependant ouvrir droit au bénéfice de l’avantage fiscal au titre de l’acquisition d’un logement réhabilité (cf. IV § 250 et suivants) ou au titre de
l’acquisition d’un logement qui a fait l’objet de travaux concourant à la production ou à la livraison d’un immeuble neuf au sens de la TVA (cf. VIII § 500 et
suivants) toutes autres conditions étant par ailleurs remplies.
C. Date de réalisation des travaux de transformation
430
L’extension du champ d’application de la réduction d’impôt aux acquisitions de logements
issus de la transformation d’un local affecté à un usage autre que l’habitation qui n’entrent pas dans le champ de la TVA, s’applique aux opérations pour lesquelles une demande de permis de construire
est déposée, au titre des travaux de transformation, à compter du 1er janvier 2012.
D. Date d'acquisition du local
440
L’acquisition de tels logements doit par ailleurs intervenir du 1er janvier au
31 décembre 2012. La date d’acquisition s’entend de celle de la signature de l’acte authentique d’achat.
VII. Acquisition d’un logement issu de la transformation d’un local affecté à un usage autre que l’habitation qui entre
dans le champ de la TVA
450
Par mesure de tempérament, le rescrit n° 2009/67 (FP) du 22 décembre 2009 a admis que
l’acquisition à titre onéreux d’un logement issu de la transformation, avant son acquisition, d’un local affecté à un usage autre que l’habitation qui entre dans le champ de la taxe sur la valeur
ajoutée (TVA) ouvre droit au bénéfice de la réduction d’impôt dans les mêmes conditions que les logements neufs (cf. V § 290). Sur ce point, le b du 2 du
I de l’article 199 septvicies du CGI, dans sa rédaction issue du 2° du A du I de
l’article 75 de la loi n°
2011-1977 du 28 décembre 2011 de finances pour 2012, a donc pour seul effet de confirmer par la loi la mesure de tempérament précitée.
A. Notion d’immeuble neuf au sens de la TVA
460
Le rescrit n° 2009/67 (FP) du 22 décembre 2009 (cf.
V § 290) a admis que l’acquisition à titre onéreux d’un logement issu de la transformation d’un local affecté à un usage autre que l’habitation qui entre
dans le champ de la taxe sur la valeur ajoutée (TVA) en vertu des dispositions alors prévues au 7° de
l’article
257 du CGI ouvrait droit au bénéfice de la réduction d’impôt dans les mêmes conditions que les logements neufs.
A cet égard, il est rappelé que les conditions d’appréciation d’un immeuble neuf au sens de
la TVA ont d’abord été celles prévues au II § 130 et suivants du BOI-TVA-IMM-10-10-10-20. Celui-ci reconnaît, sous certaines conditions, le
caractère d’immeuble neuf aux travaux portant sur des immeubles existants qui rendent à l’état neuf, notamment, l’ensemble des éléments de second œuvre, y compris lorsque l’immeuble ne comprend pas de
planchers non porteurs avant et après réalisation des travaux.
Postérieurement au 22 décembre 2009, date de publication du rescrit n° 2009/67 (FP) (cf.
V § 290),
l’article
16 de la loi n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010 a réformé, à effet au 11 mars 2010, le régime de TVA applicable aux opérations immobilières. Cette réforme n’a pas pour
conséquence de remettre en cause la mesure de tempérament prévue par le rescrit précité. Cependant, il convient de préciser qu’à compter du 11 mars 2010, date d’entrée en vigueur des nouvelles règles
applicables en matière de TVA :
- les opérations concourant à la production ou à la livraison d’immeubles neufs sont
désormais codifiées au 2° du 2 du I de l’article 257 du CGI ;
- le caractère d’immeuble neuf est apprécié différemment par la doctrine
(BOI-TVA-IMM-10-10-10-20) puisqu’il est reconnu lorsque les travaux portent sur l’ensemble des éléments de second œuvre d’un immeuble
existant, à la condition que les travaux rendent à l’état neuf l’ensemble de ces éléments, y compris les planchers non porteurs.
Cela étant, conformément aux mesures transitoires commentant la réforme du régime de la TVA
relatif aux opérations immobilières, il est admis de faire application de la doctrine reprise au II § 130 et suivants du BOI-TVA-IMM-10-10-10-20 pour apprécier le caractère neuf d’un
immeuble au sens de la TVA lorsque les travaux de transformation sont achevés avant le 15 mars 2010 ou lorsque l’acquisition du logement issu de la transformation du local affecté à un usage autre
que l’habitation a fait l’objet d’une promesse de vente ou d’une promesse synallagmatique de vente avant le 11 mars 2010.
Par conséquent, il convient de faire application de ces règles pour apprécier le caractère
neuf d’un immeuble au sens de la TVA pour le bénéfice de la réduction d’impôt sur le revenu "Scellier" se rapportant à une acquisition à titre onéreux d’un logement issu de la transformation d'un
local affecté à un usage autre que l'habitation.
Il s’ensuit que l’acquisition d’un logement issu de la transformation d’un local affecté à
un usage autre que l’habitation pour lequel les travaux de transformation réalisés, qui n’entrent pas dans le champ d’application des mesures transitoires, ne concourent pas à la production ou à la
livraison d’un immeuble neuf au sens du 2° du 2 du I de l’article 257 du CGI n’ouvre pas droit à l’avantage fiscal.
Ce type d’acquisition peut toutefois ouvrir droit, à compter du 1er janvier 2012, au
bénéfice de la réduction d’impôt au titre de l’acquisition d’un logement issu de la transformation d’un local affecté à un usage autre que l’habitation qui n’entre pas dans le champ de la TVA (cf.
V § 370 et suivants), toutes autres conditions étant par ailleurs remplies.
B. Notion de local affecté à un usage autre que l’habitation
470
(cf. VI-B § 390 et suivants)
C. Date de réalisation des travaux de transformation
480
Dès lors que l’éligibilité à la réduction d’impôt des acquisitions de logements issus de la
transformation d’un local affecté à un usage autre que l’habitation entrant dans le champ d’application de la TVA a été admis par le rescrit n° 2009/67 (FP) du 22 décembre 2009 (cf.
V § 290) et que
l’article 75 de la loi n°
2011-1977 du 28 décembre 2011 de finances pour 2012 n’a pour effet que de confirmer cette mesure de tempérament, le bénéfice de l’avantage fiscal s’applique aux opérations pour lesquelles une
demande de permis de construire est déposée au titre des travaux à compter du 1er janvier 2009.
D. Date d'acquisition du local
490
L’acquisition de tels logements peut intervenir du 1er janvier 2009 au 31 décembre 2012. La
date d’acquisition s’entend de la signature de l’acte authentique d’achat.
VIII. Acquisition d’un logement qui a fait ou qui fait l’objet de travaux concourant à la production ou à la livraison
d’un immeuble neuf au sens de la TVA
500
Le b du 2 du I de
l’article 199 septvicies du CGI, dans sa rédaction issue du 2° du A du I de
l’article 75 de la loi n°
2011-1977 du 28 décembre 2011 de finances pour 2012, étend le champ d’application de la réduction d’impôt en faveur de l’investissement locatif "Scellier" aux acquisitions de logements qui ont
fait ou qui feront l’objet de travaux concourant à la production ou à la livraison d’un immeuble neuf au sens de la TVA.
A. Logements concernés
510
Il s’agit des immeubles à usage d’habitation dont la construction est achevée et qui ont
déjà été habités ou utilisés sous quelque forme que ce soit avant le début des travaux. Pour cette catégorie de logement, aucune condition tenant au regard des caractéristiques de décences définies
par le décret n° 2002-120 du
30 janvier 2002 et codifié au I de l’article 2 quindecies B de l'annexe III au CGI n’est exigée.
B. Notion d’immeuble neuf au sens de la TVA
520
Pour ouvrir droit au bénéfice de la réduction d’impôt, les travaux réalisés sur le logement
concerné doivent concourir à la production d’un immeuble neuf ou à la livraison d’un immeuble neuf au sens du 2° du 2 du I de
l’article 257 du CGI.
A cet égard, il est rappelé que la doctrine applicable au regard de la notion d’immeuble
neuf au sens de la TVA est celle prévue au BOI-TVA-IMM-10-10-10-20, lequel ne reconnaît le caractère d’immeuble neuf, lorsque les travaux portent sur l’ensemble des
éléments de second œuvre d’un immeuble existant, qu’à la condition que les travaux rendent à l’état neuf l’ensemble de ces éléments, y compris les planchers non porteurs.
Il s’ensuit que l’acquisition d’un logement pour lequel les travaux réalisés ne concourent
pas à la production ou à la livraison d’un immeuble neuf au sens du 2° du 2 du I de l’article 257 du CGI n’ouvre pas droit à
l’avantage fiscal. Ce type d’acquisition peut toutefois ouvrir droit au bénéfice de la réduction d’impôt, toutes autres conditions étant par ailleurs remplies, au titre de :
- l’acquisition d’un logement en vue de sa réhabilitation (cf.
III-A § 130 et suivants), dans le cas où les travaux sont réalisés après l’acquisition du bien par le contribuable qui entend bénéficier de la réduction
d’impôt, toutes autres conditions étant par ailleurs remplies ;
- l’acquisition d’un logement réhabilité (cf. IV
§ 250 et suivants) ou d’un logement issu de la transformation d’un local affecté à un autre usage qui n’entre pas dans le champ de la TVA (cf. VI § 370
et suivants), dans le cas où les travaux sont réalisés avant l’acquisition du bien par le contribuable qui entend bénéficier de la réduction d’impôt, toutes autres conditions étant par ailleurs
remplies.
C. Délai d’achèvement des travaux
530
Lorsque les travaux sont réalisés après l’acquisition du logement par le contribuable qui
entend bénéficier de l’avantage fiscal, l’achèvement desdits travaux doit intervenir au plus tard au 31 décembre de la deuxième année qui suit celle de l’acquisition du logement concerné.
D. Date de réalisation des travaux
540
L’extension du champ d’application de la réduction d’impôt aux acquisitions de logement qui
font ou qui ont fait l’objet de travaux concourant à la production ou à la livraison d’un immeuble neuf au sens de la TVA, s’applique aux opérations pour lesquelles une demande de permis de construire
est déposée, au titre des travaux, à compter du 1er janvier 2012.
E. Date d'acquisition du local
550
L’acquisition de tels logements doit intervenir du 1er janvier au décembre 2012. La date
d’acquisition s’entend de celle de la signature de l’acte authentique d’achat.
IX. Logements que le contribuable fait construire
560
La réduction d’impôt s’applique aux logements que le contribuable fait construire. Il peut
s’agir de constructions ex nihilo ou d’additions de constructions ou de surélévations. Par ailleurs, les constructions réalisées sur sol d’autrui peuvent dans certains cas ouvrir droit au bénéfice de
l’avantage.
A. Notion de construction
1. Additions de construction
570
Les travaux d’addition de construction ou de surélévation réalisés sur un logement existant
peuvent entrer dans le champ de la réduction d’impôt, si les conditions prévues pour l’application de cet avantage sont réunies. Il convient notamment que :
- les travaux aient fait l’objet, à compter de la date d’application de la réduction
d’impôt, d’une demande de permis de construire. Il importe peu que l’acquisition ou la construction de l’immeuble existant soit antérieure à la date d’application du nouveau dispositif ;
- ces travaux se traduisent par la création d’un logement neuf au sens des
articles R* 111-1-1 du CCH à
R* 111-17 du CCH ;
- le nouveau logement constitue une unité d’habitation distincte des locaux existants.
Ainsi, la construction qui consisterait en l’agrandissement par adjonction de pièces supplémentaires à un logement loué ou destiné à l’être n’ouvre pas droit à la réduction d’impôt.
580
Sous ces conditions, il est possible qu’une addition de construction ou la surélévation d’un
immeuble, afférentes à des logements existants ayant bénéficié d’une déduction au titre de l’amortissement prévue aux f, g ou h du 1° du I de
l’article 31 du CGI, ouvre droit à la réduction d’impôt
(BOI-IR-RICI-230-30-10 au II-A-1 § 60 et suivants).
2. Construction sur sol d’autrui : bail à construction et emphytéose
590
Les personnes qui font construire un logement sur un terrain ne leur appartenant pas peuvent
bénéficier de la réduction d’impôt s’il est établi que la construction réalisée leur appartient, toutes les autres conditions étant par ailleurs remplies.
600
Tel est le cas des personnes qui font construire un logement sur un terrain qui leur est
donné à bail à construction ou à bail emphytéotique. En effet, à défaut de stipulation contraire dans la convention, le preneur reste propriétaire, jusqu’à l’expiration du bail, des constructions
qu’il édifie (CCH, art. L. 251-1
à CCH, art. L. 251-9 en ce qui concerne le bail à construction
et code rural et de la pêche maritime, art. L. 451-1 à
code rural et de la pêche maritime, art. L. 451-13 en ce qui concerne l’emphytéose)
(BOI-IR-RICI-230-30-10 au II-A-1 § 60 et suivants).
B. Dispositions communes
1. Date de réalisation de la construction
610
Les logements que le contribuable fait construire et qui ont fait l’objet, du 1er janvier
2009 au 31 décembre 2012, d’un dépôt de demande de permis de construire ouvrent droit au bénéfice de la réduction d’impôt.
La circonstance que le dépôt de la demande du permis de construire ait été effectué par une
personne autre que le bailleur souscrivant l’engagement de location, ne fait pas obstacle à l’application de la réduction d’impôt. En tout état de cause, ce dépôt doit avoir été réalisé du 1er janvier
2009 au 31 décembre 2012 pour que le logement puisse ouvrir droit à la réduction d’impôt.
Par ailleurs, la réduction d’impôt peut s’appliquer lorsque le contribuable est propriétaire
avant le 1er janvier 2009, du terrain sur lequel va être réalisée la construction du logement. Dans ce cas, le dépôt de la demande du permis de construire doit intervenir, en tout état de cause, du
1er janvier 2009 au 31 décembre 2012.
2. Délai d’achèvement du logement
620
Les dispositions applicables en ce qui concerne le délai d’achèvement ainsi que les
modalités d’appréciation de ce délai sont récapitulées dans les tableaux figurant au II-C-1 § 20 et au II-C-3 § 50 du BOI-IR-230-30-10 .
X. Acquisition d’un local inachevé
630
L’acquisition à titre onéreux d’un local inachevé peut ouvrir droit au bénéfice de la
réduction d’impôt.
A. Notion de local inachevé
640
Les locaux concernés s’entendent des locaux inachevés qui n’ont jamais été utilisés ni
occupés entre la date de leur acquisition et celle de leur achèvement. Il n’est toutefois pas nécessaire que la destination initiale du local acquis inachevé soit l’habitation. En revanche, une fois
achevé, le local doit avoir la nature de logement au sens des articles R* 111-1-1 du CCH à
R* 111-17 du CCH.
B. Date d’acquisition du local
650
La réduction d’impôt s’applique aux acquisitions de locaux inachevés réalisées du 1er
janvier 2009 au 31 décembre 2012. La date d’acquisition s’entend de la signature de l’acte authentique d’achat. En revanche, la réduction d’impôt n’est pas accordée au titre de l’acquisition de locaux
inachevés pour lesquels une promesse d’achat ou une promesse synallagmatique a été conclue avant le 1er janvier 2009.
660
La circonstance que le dépôt de la demande de permis de construire soit antérieur au 1er
janvier 2009 ne fait pas obstacle au bénéfice de l’avantage fiscal. Dans ce cas, le contribuable doit, en tout état de cause, avoir acquis le logement du 1er janvier 2009 au 31 décembre 2012, pour
pouvoir bénéficier de la réduction d’impôt.
C. Délai d’achèvement du logement
670
En principe, l’achèvement du logement doit intervenir au plus tard le 31 décembre de la
deuxième année qui suit celle du dépôt de la demande de permis de construire. Par mesure de tempérament, il est toutefois admis que l’achèvement du logement puisse intervenir au plus tard au 31
décembre de la deuxième année qui suit celle de l’acquisition du local inachevé. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-230-10-30-10 | https://bofip.impots.gouv.fr/bofip/4907-PGP.html/identifiant=BOI-IR-RICI-230-10-30-10-20130315 | 2013-03-15 00:00:00 | 94e9a662ba76bb3f104c731f7e4803137110b363fd5206993e866f5da204c130 | [
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] |
1
Comme indiqué précédemment, l'article 6 de
la loi du 18 juillet 1974 dispose que le remaniement consiste en une nouvelle rénovation
du Cadastre. L'opération obéit ainsi aux dispositions réglementaires fixées par le
titre 1
du décret n° 55-471 du 30 avril 1955 relatif à la rénovation et à la conservation du Cadastre. Les levés exécutés à l'occasion des opérations de remaniement sont donc effectués selon un mode
unique : la réfection.
Les travaux en commune consistent essentiellement en :
- la délimitation des propriétés publiques et privées ;
- l'établissement d'un plan régulier, obtenu par procédés terrestres ou photogrammétriques ;
- la constatation des changements affectant l'assiette des taxes foncières sur les propriétés
bâties et non bâties ;
- la communication aux propriétaires des résultats du remaniement et la tenue de la commission
communale de délimitation.
A l'issue de cette communication, qui marque la fin des travaux en commune, les résultats du
remaniement sont incorporés dans la documentation hypothécaire et dans la documentation cadastrale.
10
Seront ainsi successivement présentés :
- l'ouverture des travaux (section 1, BOI-CAD-REM-10-40-10),
- la documentation mise a la disposition du géomètre (section 2, BOI-CAD-REM-10-40-20),
- les travaux concernant les propriétés non bâties (section 3, BOI-CAD-REM-10-40-30),
- les travaux concernant les propriétés bâties (section 4, BOI-CAD-REM-10-40-40),
- les documents a annoter ou a rédiger (section 5, BOI-CAD-REM-10-40-50),
- les travaux techniques (section 6, BOI-CAD-REM-10-40-60),
- la communication aux propriétaires des résultats du remaniement (section 7, BOI-CAD-REM-10-40-70). | Bulletin officiel des finances publiques - impôts | BOI-CAD-REM-10-40 | https://bofip.impots.gouv.fr/bofip/5109-PGP.html/identifiant=BOI-CAD-REM-10-40-20120912 | 2012-09-12 00:00:00 | 85af6a1f5650854584f52da22c2a0df9c2ac0afe8bb9089ba02f874e4129b232 | [
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] |
1
Quelle que soit la procédure dans le cadre de laquelle les géomètres-cadastreurs travaillent à
la mise à jour du plan, leurs réalisations doivent être vérifiées de manière à en assurer la qualité topographique ainsi que la rigueur juridique.
I. Dispositions générales
10
A. Agents chargés de la vérification
L'activité des géomètres-cadastreurs est placée sous la responsabilité d'un inspecteur du
cadastre qui encadre et vérifie leurs travaux.
Par ailleurs, un contrôle interne de second niveau peut être réalisé par le chef de service ou
par un inspecteur principal de la mission d'audit.
20
B. Rôle de la vérification
L'inspecteur du cadastre est le garant de la qualité topographique du plan ainsi que des règles
de procédure qui encadrent sa mise à jour. Il doit donc s'assurer, par une vérification régulière des travaux des géomètres-cadastreurs qu'il encadre, du respect des règles techniques et juridiques de
la mise à jour du plan. De plus, il s'assure de l'archivage et de la conservation des documents permettant d'historiser les modifications apportées au plan cadastral.
30
C. Deux types de vérification
La vérification porte sur un dossier de conservation pris dans son ensemble. Il existe deux
types de vérification : celle effectuée depuis le bureau et celle faite sur le terrain.
Par une vérification effectuée au bureau, l'inspecteur du cadastre s'assure de la qualité des
dossiers remis par les géomètres-cadastreurs (exhaustivité et lisibilité notamment). Elle porte sur l'ensemble des dossiers remis.
Cette vérification faite du bureau peut être complétée par un contrôle sur le terrain, portant
sur un ou plusieurs croquis contenus dans le dossier de conservation objet de la vérification.
II. Vérification du bureau
40
La vérification porte sur un dossier de conservation dans son ensemble. On entend par dossier
de conservation l'ensemble des croquis fiscaux, ainsi que les éventuels croquis fonciers, réalisés sur une commune donnée pour l'année en cours.
50
Le vérificateur s'assure dans un premier temps que le bordereau d'archivage est correctement
renseigné (indication de la commune, liste des changements constatés avec leur date d'application au plan, nombre d'éléments par nature) et que l'ensemble des pièces attendues sont présentes, à savoir
:
- la lettre d'information adressée au maire préalablement au passage du géomètre-cadastreur
dans la commune ;
- la liste des croquis à faire, éditée à partir de l'application LASCOT ;
- l'ensemble des croquis de conservation signés des propriétaires (pour les croquis fonciers)
et des croquis terrain (pour les croquis fiscaux) réalisés ;
- la copie des imprimés n°6505.
60
La vérification portera ensuite sur un échantillon pris parmi les croquis fiscaux et fonciers
contenus dans le dossier. Il convient de vérifier au minimum un croquis par section cadastrale modifiée.
Le vérificateur s'assurera que toutes les indications nécessaires au report du croquis sur le
plan (lignes d'opérations et cotes notamment) sont inscrites de manière claire et lisible. Il vérifiera également, selon la méthode de levé utilisée, le respect des règles énoncées dans le
BOI-CAD-TOPO-30 sur les méthodes de levé.
Dans le cas des croquis fonciers, les croquis de conservation doivent répondre aux mêmes
règles de présentation que les documents d'arpentage. Le calcul des contenances des nouvelles parcelles, qui répond aux mêmes principes et tolérances que ceux régissant les documents d'arpentage, doit
être reporté de manière lisible sur le croquis lui-même. Il conviendra de s'assurer que ce calcul est correctement effectué et que les tolérances sont respectées. La présence de toutes les signatures
nécessaires sera également vérifiée.
III. Vérification sur le terrain
70
Des contrôles sur le terrain peuvent être opérés de manière ponctuelle, à l'initiative de
l'inspecteur du cadastre. La vérification a lieu en présence du géomètre-cadastreur qui a réalisé les travaux.
Les éléments à vérifier sont les suivants :
- la reconnaissance des limites ou éléments stables ayant servi de base au levé ;
- le choix et l'exactitude des mesurages effectués.
80
L'arrêté du 16 septembre
2003 portant sur les classes de précision applicables aux catégories de travaux topographiques réalisés par l'État, les collectivités locales et leurs établissements publics ou exécutés pour leur
compte remplace l'arrêté du 21
janvier 1980 qui fixait les tolérances applicables aux levés à grande échelle entrepris par les services publics. L'arrêté du 16 septembre 2003 substitue ainsi aux catégories de plan la notion de
classes de précision.
Les croquis de conservation, travaux topographiques réalisés par l’État, doivent donc
désormais être vérifiés selon les prescriptions de l'arrêté du 16 septembre 2003. Les modalités de vérification diffèrent selon leur mode de confection : intégration de points levés en coordonnées ou
de cotes de rattachement. Elles sont identiques à celles mises en œuvre lors de la vérification sur le terrain de documents d'arpentage, détaillées au BOI-CAD-MAJ-10-30.
90
L'agent vérificateur notifie ses observations au géomètre-cadastreur concerné au moyen de
l'imprimé n°6346 (BOI-LETTRE-000152). Le géomètre pourra, le cas échéant, fournir des explications sur le travail effectué, au moyen du même imprimé. L'agent vérificateur,
après y avoir éventuellement ajouté de nouvelles observations en réponse aux explications fournies par le géomètre-cadastreur vérifié, remet le rapport de vérification n°6346 à son chef de service qui
le transmet à la direction. | Bulletin officiel des finances publiques - impôts | BOI-CAD-MAJ-20-30 | https://bofip.impots.gouv.fr/bofip/5181-PGP.html/identifiant=BOI-CAD-MAJ-20-30-20120912 | 2012-09-12 00:00:00 | 27a056dcc95ae0f8990694e74b0b3e40914f495c237f26cabecedf53b58c48a7 | [
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1
La procédure d'arbitrage constitue la deuxième phase de la procédure de règlement des différents
dans le cadre de la convention européenne d'arbitrage du 23 juillet 1990.
Le présent chapitre a pour objet de préciser les modalités de mise en œuvre de cette procédure
et d'apporter quelques précisions complémentaires sur des dispositions diverses de la convention européenne
d'arbitrage.
I. La procédure d’arbitrage prévue par la convention européenne d’arbitrage
A. Mise en œuvre de la procédure d’arbitrage
1. Champ d’application de la procédure d’arbitrage
10
La procédure d’arbitrage étant le prolongement d’une procédure amiable, les personnes et les
impôts visés sont bien entendu identiques à ceux concernés par la procédure amiable (cf. paragraphes n°10 à 80 du BOI-INT-DG-20-30-20).
2. Délais d’intervention de la commission consultative
20
Une commission consultative est constituée par les autorités compétentes si celles-ci ne
parviennent pas à un accord amiable dans le délai de 2 ans à compter de la date à laquelle le cas a été soumis valablement à l’une d’elles accompagné des informations nécessaires (cf. paragraphe n°180
du BOI-INT-DG-20-30-20) et, le cas échéant, du désistement de tout recours en cas de procédure contentieuse.
A l’expiration de ce délai, l’autorité compétente française demandera aux entreprises concernées
si elles entendent demander la mise en œuvre de la procédure d’arbitrage.
30
Toutefois, avec l’accord des entreprises associées intéressées, les autorités compétentes
peuvent convenir de déroger à ce délai de deux ans (article 7, paragraphe 4 de la convention) notamment dans l’hypothèse où les autorités compétentes sont sur le point de parvenir à un accord et qu’il
est jugé préférable de mener la procédure amiable à son terme en prolongeant le délai plutôt que de l’interrompre pour engager une procédure d’arbitrage dont l’issue est plus lointaine.
3. Constitution de la commission consultative
40
A moins que les États concernés n’en décident autrement, l'État contractant dont émane
l’événement entraînant ou susceptible d’entraîner la double imposition au sens de l’article 1er de la
convention européenne d'arbitrage prend l’initiative de constituer la commission consultative et organise
les réunions, en accord avec l’autre État contractant.
Une commission consultative est constituée pour chaque affaire particulière.
4. Composition de la commission consultative
50
Conformément à l’article 9 de la
convention européenne d'arbitrage, la commission consultative comprend un Président, des personnalités
indépendantes et des représentants de chaque autorité compétente.
Elle est constituée de deux représentants de chaque autorité compétente concernée qui
désignent sur une liste commune, d’un commun accord ou éventuellement par tirage au sort, quatre personnalités indépendantes ainsi que leurs suppléants. Il est précisé que le nombre de représentants
de chaque État peut être réduit à un par voie d’accord entre autorités compétentes, auquel cas deux personnalités indépendantes seulement sont désignées.
100
En cas de tirage au sort, les personnes sélectionnées peuvent être récusées, soit dans des
situations convenues à l’avance par les autorités compétentes concernées, soit dans l’une des trois situations suivantes prévues par la convention :
- la personnalité désignée par le sort appartient désormais à l’une des administrations
fiscales ou exerce des fonctions pour le compte de l’une de ces administrations ;
- la personnalité a ou a eu des liens professionnels ou patrimoniaux avec l’une ou l’autre des
entreprises associées en cause ;
- elle ne présente pas suffisamment de garanties d’objectivité pour le règlement du ou des cas
à trancher.
110
Les personnalités indépendantes sont choisies par les autorités compétentes sur une liste
déposée par chaque État auprès du Secrétariat général du Conseil de l’Union européenne. A cette fin, chaque État contractant est tenu de communiquer au Secrétaire général du Conseil de l’Union
européenne une liste de 5 personnalités compétentes et indépendantes ressortissantes et résidentes d’un Etat contractant à la convention. Les États contractants s’engagent dans les mêmes conditions à
faire part au Secrétaire Général de toute modification apportée à la liste.
Lorsqu’ils communiquent le nom de leurs personnalités indépendantes au Secrétaire général, les
États contractants joignent un curriculum vitae de ces personnalités, décrivant notamment leur niveau d'expérience dans le domaine juridique, fiscal et des prix de transfert.
Les États contractants peuvent aussi indiquer sur leur liste les personnalités qui satisfont
aux exigences pour être élues en qualité de président.
Chaque année, le Secrétaire général du Conseil adresse aux Etats contractants une requête afin
qu’ils précisent le nom des personnalités indépendantes qu’ils entendent désigner.
La
liste globale de toutes les personnalités indépendantes est
publiée sur le site Internet du Conseil de l’Union européenne.
120
Les membres de la commission consultative, représentants des autorités compétentes et
personnalités indépendantes, choisissent un président dans la liste tenue par le Secrétariat général du Conseil, sans préjudice du droit de chaque autorité compétente de récuser celui-ci dans les
mêmes conditions que les personnalités indépendantes en cas de tirage au sort.
Le président de chaque commission consultative doit réunir les conditions requises pour
l’exercice dans son pays, des plus hautes fonctions juridictionnelles ou être un jurisconsulte possédant des qualités notoires.
5. Déroulement de la procédure
130
En application de l’article 10 de la
convention européenne d'arbitrage , les contribuables et les autorités compétentes concernées sont tenus de
donner suite à toute demande de la commission visant à obtenir des renseignements, moyens de preuves ou documents.
Toutefois, les administrations fiscales n’ont pas l’obligation de :
- prendre des mesures administratives dérogeant à leur législation nationale ou à leur
pratique administrative normalement suivie ;
- fournir des renseignements qui ne pourraient être obtenus en vertu de leur législation
nationale ou dans le cadre de leur pratique administrative normalement suivie ;
- fournir des renseignements qui révèleraient un secret commercial, industriel ou
professionnel, un procédé commercial ou des renseignements dont la communication serait contraire à l’ordre public.
140
Ces conditions de fourniture d’informations sont similaires à celles qui résultent, en matière
d’échange de renseignements, de la directive modifiée du Conseil du
19 décembre 1977 concernant l’assistance
mutuelle ainsi que des dispositions des conventions fiscales bilatérales relatives à l’assistance administrative (cf. BOI-INT-DG-60-30).
Les contribuables peuvent fournir à la commission consultative tous renseignements, moyens de
preuve ou documents qui leur semblent utiles à la prise de décision.
A leur demande, les contribuables peuvent se faire entendre ou se faire représenter devant
cette commission consultative. Si celle-ci le requiert, chacune des entreprises associées doit se présenter devant elle ou s’y faire représenter (article 10, paragraphe 2 de la
convention européenne d'arbitrage ).
150
La commission consultative est assistée par un secrétariat dont les locaux sont mis à
disposition par l'État contractant ayant pris l’initiative de sa constitution, sauf si les Etats contractants concernés en décident autrement. Pour des raisons d’indépendance, ce secrétariat sera
placé sous le contrôle du président de la commission consultative. Les membres du secrétariat sont soumis à l’obligation de secret imposée par l’article 9, paragraphe 6 de la
convention européenne d'arbitrage.
Le lieu où la commission consultative se réunit et le lieu où son avis doit être émis peuvent
être fixés à l’avance par les autorités compétentes des États contractants concernés.
Les Etats concernés fournissent à la commission consultative, avant sa première réunion, tous
les documents et informations pertinents, et notamment tous les documents, rapports, correspondances et conclusions utilisés lors de la procédure amiable.
160
La commission consultative est considérée comme ayant été saisie dès que le Président confirme
que ses membres ont reçu tous les documents visés au paragraphe précédent.
Les travaux de la commission consultative sont menés dans la langue ou les langues officielles
des Etats contractants concernés, à moins que les autorités compétentes n’en décident autrement d’un commun accord, compte tenu des souhaits de la commission consultative.
La commission consultative peut ordonner que la partie dont émane une déclaration ou un
document prenne des dispositions en vue de produire une traduction dans la langue ou les langues dans laquelle ou lesquelles les travaux sont menés.
170
Tout en respectant les dispositions de l’article 10 de la
convention européenne d'arbitrage, la commission consultative peut demander que les Etats contractants, et
notamment l'État à l’origine du rehaussement ayant entraîné ou étant susceptible d’entraîner une double imposition au sens de l’article 1, se présentent devant la commission consultative.
180
Les frais de procédure de la commission consultative, qui sont répartis de façon égale entre
les Etats concernés, sont les frais de fonctionnement administratifs ainsi que la rémunération et les frais des personnalités indépendantes, y compris le président.
A moins que les autorités compétentes des Etats concernés n’en décident autrement :
- le remboursement des frais exposés par les personnalités indépendantes sera limité à celui
qui est normalement prévu pour les hauts fonctionnaires de l'État qui a pris l’initiative de constituer la commission consultative ;
- la rémunération des personnalités indépendantes est fixée à 1000 euros par personne et par
jour de réunion de la commission consultative, et le président percevra une rémunération supérieure de 10 % à celle des autres personnalités indépendantes.
Le paiement effectif des frais de procédure de la commission consultative est effectué par
l'État qui a pris l’initiative de la constituer, à moins que les autorités compétentes des Etats contractants concernés n’en décident autrement.
Enfin, les frais exposés par les entreprises associées dans le cadre de la procédure
d’arbitrage auprès de la commission consultative (article 11, paragraphe 3 de la convention européenne
d'arbitrage) demeurent à leur charge.
190
L’article 11, paragraphe 2 de la
convention européenne d'arbitrage stipule que les autorités compétentes concernées peuvent convenir de
règles complémentaires de procédure. Les autorités compétentes décideront, préalablement à la constitution d’une commission consultative, de tous les autres sujets non traités aux paragraphes
précédents.
6. Décision prise à l’issue de la procédure
200
En vertu de l’article 12 de la
convention européenne d'arbitrage, la commission consultative rend un avis dans un délai de six mois à
compter de la date à laquelle elle a été saisie en se prononçant à la majorité simple de ses membres.
L’avis doit être fondé sur l’article 4 de la
convention européenne d'arbitrage qui pose le principe du prix de pleine de concurrence.
210
L’avis de la commission doit contenir les éléments suivants :
- les noms des membres de la commission consultative ;
- la demande d’élimination de la double imposition faite à la commission intégrant les noms et
adresses des entreprises concernées, les autorités compétentes concernées, une description des faits et circonstances du différend et une déclaration claire concernant ce qui est demandé ;
- un résumé succinct de la procédure ;
- les arguments et méthodes sur lesquels est fondée la décision figurant dans l’avis ;
- l’avis ;
- le lieu où l’avis est émis ;
- la date à laquelle l’avis est émis ;
- les signatures des membres de la commission consultative.
L’avis de la commission est rédigé en trois originaux, dont deux sont transmis aux autorités
compétentes des Etats concernés et un est transmis pour archivage au Secrétariat général du Conseil de l’Union européenne.
220
Par la suite, les autorités compétentes prennent d’un commun accord une décision assurant
l’élimination de la double imposition dans un délai de 6 mois à compter de la date à laquelle la commission a rendu son avis. Au total, la procédure ne doit donc pas excéder un an.
Les autorités compétentes ne sont pas liées par l’avis de la commission consultative. La
décision prise en définitive par les autorités compétentes peut s’écarter de l’avis de la commission dès lors qu’elle permet, en tout état de cause, l’élimination de la double imposition.
230
En revanche, les autorités compétentes doivent se conformer à l’avis de la commission si elles
ne parviennent pas à s’accorder sur une décision autre permettant d’éliminer la double imposition (article 12, paragraphe 1 de la convention européenne d’arbitrage).
La double imposition est considérée comme éliminée dans les deux situations suivantes :
- les bénéfices en cause dans la procédure d’arbitrage ne sont soumis qu’une fois à l’impôt
dans un seul État, soit que l’administration qui envisageait un rehaussement y renonce finalement, soit que cette dernière administration le maintienne en totalité ou partiellement, l’administration
de l’autre État acceptant de réduire, à due concurrence, la base de l’impôt spontanément déclarée par l’entreprise associée ;
- le montant de l’impôt correspondant aux résultats redressés et maintenus en totalité ou en
partie dans un État fait l’objet, pour l’entreprise associée, d’un ajustement corrélatif dans l’autre État (par exemple sous la forme d’un crédit d’impôt).
Lorsque les modalités d’élimination de la double imposition ont été arrêtées, l’autorité qui a
été saisie du cas transmet une copie de la décision des autorités compétentes et de l’avis de la commission consultative à chacune des entreprises concernées.
7. Publicité de la décision des autorités compétentes et de l’avis de la commission
240
Les autorités compétentes peuvent convenir de la publication de la décision qu’elles ont
prise, sous réserve de l’assentiment des entreprises concernées (article 12, paragraphe 2).
Quant à l’avis de la commission consultative, la
convention européenne d'arbitrage n’envisage pas sa publication.
Cela étant, les autorités compétentes des États contractants peuvent aussi convenir que l’avis
sera publié, sous réserve de l’accord des entreprises en cause.
Le Secrétariat général du Conseil de l’Union européenne demande, le cas échéant, la
publication au journal officiel de l’Union européenne.
B. Articulation de la procédure d’arbitrage avec les voies de recours juridictionnels de droit commun
1. Recours juridictionnels engagés par les contribuables
250
L’article 7, paragraphe 3 de
la convention européenne d'arbitrage stipule que dans les cas où la législation interne d’un État
contractant ne permet pas aux autorités compétentes de déroger aux décisions de leurs instances judiciaires, la procédure d’arbitrage n’est possible que si l’entreprise a laissé s’écouler le délai de
présentation du recours auprès des juridictions nationales ou s’est désistée de ce recours avant qu’une décision ait été rendue.
Par décision des instances judiciaires, il faut entendre une décision juridictionnelle (dans
la plupart des États, les recours contre les impôts directs visés par la convention européenne d’arbitrage sont soumis au juge civil, alors qu’en France c’est le juge administratif qui est compétent
en la matière).
Dans une déclaration unilatérale adoptée le jour de la signature de la
convention européenne d'arbitrage et publiée conjointement avec celle-ci au journal officiel de l’Union
européenne, la France a indiqué qu’elle ferait application de cette disposition. En effet, le principe de l’autorité de la chose jugée ne permettrait pas aux autorités compétentes de se conformer à
l’avis de la commission consultative (article 12, paragraphe 1, 2ème alinéa de la convention européenne
d'arbitrage si elles devaient, ce faisant, remettre en cause une décision de justice passée en force de chose jugée.
Par conséquent, les contribuables concernés devront faire le choix soit de poursuivre une
procédure juridictionnelle jusqu’à son terme, soit d’y renoncer afin que la procédure d’arbitrage puisse être conduite.
260
Par ailleurs, il résulte des dispositions combinées des paragraphes 1, 2ème alinéa et 3 de
l’article 7 de la convention européenne d'arbitrage qu’en cas de recours contentieux exercé par
l’entreprise, le délai de deux ans prévu à l’article 7, paragraphe 1, 1er aliéna de la convention précitée au terme duquel la commission consultative doit être constituée, à défaut d’avoir trouvé un
accord dans le cadre de la procédure amiable, commencera à courir à partir du moment où l’entreprise se sera désistée de son recours.
Ce report du point de départ du délai de deux ans s’applique dès lors qu’un recours de droit
interne est exercé contre une décision que ce soit devant l’administration ou devant un tribunal. En effet, selon le droit interne français, les contestations élevées par les contribuables sont
d’abord obligatoirement soumises par voie de réclamation à l’administration des impôts et le contribuable peut ensuite porter le litige devant la juridiction compétente.
2. Procédures engagées par l’administration
270
Le fait que la commission consultative ait été saisie du cas n’empêche pas un Etat contractant
d’engager ou de continuer, pour ce même cas, des poursuites judiciaires ou des procédures visant à appliquer des sanctions administratives (article 7, paragraphe 2 de la
convention européenne d'arbitrage ).
C. Garanties du contribuable
1. Protection du secret
280
La convention européenne d'arbitrage prévoit (article 9, paragraphe 6) que les membres de la commission
consultative sont tenus de garder le secret sur tout élément dont ils ont connaissance dans le cadre de la procédure et que les Etats adoptent les dispositions appropriées pour réprimer toute
infraction à l’obligation de secret (cf. déclaration commune des Etats membres, adoptée le jour même de sa
signature).
Dans le cas de la France, il sera fait application des dispositions de
l’article 226-13 du code pénal dont la portée en matière fiscale est précisée par
l’article L103 du Livre des procédures
fiscales.
2. Caractère subsidiaire de la procédure
290
La
convention européenne d'arbitrage prévoit qu’elle ne porte pas atteinte aux obligations plus larges en
matière d’élimination des doubles impositions en cas de correction des bénéfices des entreprises associées qui peuvent découler d’autres conventions auxquelles les Etats sont ou seront parties ou du
droit interne de ces Etats. Elle crée un droit supplémentaire au profit des contribuables concernés.
Toutefois, les contribuables peuvent être amenés à choisir entre les recours juridictionnels
et la procédure d’arbitrage.
3. Droit au renouvellement de la procédure
300
Conformément à l’article 13 de la
convention européenne d'arbitrage et à la déclaration commune des Etats membres, l’ouverture d’une nouvelle
procédure amiable et le cas échéant d’une nouvelle procédure d’arbitrage demeurent possibles tant que la double imposition n’a pas été complètement éliminée à l’issue de procédures initiales ayant
fait l’objet de décisions de la part des autorités compétentes (cf. paragraphe n°360 du BOI-INT-DG-50-20).
En principe, ces décisions sont définitives mais, dans certaines circonstances, des
contribuables pourraient invoquer qu’elles n’auraient finalement abouti qu’à un résultat partiel. Ce droit à renouvellement de la procédure s’exerce dans les conditions prévues aux articles 6 et 7 de
la convention européenne d'arbitrage.
II. La procédure d’arbitrage dans le cadre des conventions fiscales bilatérales
310
Certaines conventions fiscales comprennent dans leur article de procédure amiable (en
général, l’article 25) la possibilité d’un recours à une commission d’arbitrage, notamment :
- l’article 25 A résultant de
l’avenant du 28 septembre 1989 à la
convention fiscale franco-allemande du 21 juillet 1959 ;
- l’article 26, paragraphe 5 de la
convention fiscale
franco-américaine du 31 août 1994 successivement
modifiée ;
- l’article 25, paragraphe 5 de la
convention fiscale franco-canadienne du 2 mai 1975
modifié par l’avenant du 30 novembre
1995;
- l'article 26, paragraphe 5 de la
convention fiscale franco-britannique du 19 juin
2008;
- l'article 27, paragraphe 5 de la
convention fiscale franco-suisse
du 9 septembre 1966 notamment modifié par l’avenant du 27 août 2009.
Les conditions de constitution et de fonctionnement de ces commissions d’arbitrage sont
prévues dans les conventions fiscales bilatérales concernées. Il convient de se reporter au texte de chacune des conventions fiscales conclues par la France ainsi qu'aux commentaires développées sur
chacune d'elles dans au BOI-INT-CVB.
III. Dispositions diverses afférentes à la Convention européenne d'arbitrage
A. Définitions
320
Les termes qui ne font pas l’objet d’une définition dans la
convention européenne d'arbitrage ont, sauf exception voulue par le contexte, le sens qu’ils ont dans la
convention bilatérale destinée à éviter les doubles impositions, conclue entre la France et l'État membre concerné.
Il est rappelé que la France est liée par des conventions fiscales à l’ensemble des États
membres de l’Union européenne à l'exclusion du Danemark dans la mesure où la
convention fiscale du 8 février 1957 avec cet État a été
dénoncée par le Danemark et a cessé de produire ses effets à compter du 1er janvier 2009. Il est néanmoins précisé que la
convention européenne d'arbitrage reste applicable avec le Danemark, offrant ainsi aux entreprises
concernées la garantie d'une élimination des éventuelles doubles impositions.
B. Entrée en vigueur
330
La
convention européenne d'arbitrage a été conclue le 23 juillet 1990 entre les douze États qui étaient
membres de l’Union européenne à cette date (France, Allemagne, Belgique, Pays-Bas, Luxembourg, Italie, Royaume-Uni, Irlande, Danemark, Espagne, Portugal et Grèce) et elle est entrée en vigueur le 1er
janvier 1995 pour une période initiale de cinq ans jusqu’au 31 décembre 1999.
C. Date d’effet
340
En application des dispositions des articles 6 et 18 de la
convention européenne d'arbitrage, celle-ci s’applique aux procédures amiables engagées après le 1er
janvier 1995, date d’entrée en vigueur de la convention.
Une demande d’ouverture de la procédure amiable par une entreprise est recevable si une
première notification de redressements ou proposition de rectification de l’administration fiscale susceptible d’entraîner une double imposition est intervenue au cours de l’une des trois années
précédant la date de cette demande.
Dès lors, seules sont recevables les demandes formulées par une entreprise, en application
de la convention européenne d'arbitrage, à compter du 1er janvier 1995 et portant sur des redressements
notifiés au cours de l’une des trois années précédant la date de la demande.
350
Par ailleurs, comme indiqué supra, les contribuables sont en droit de renouveler une demande
d’ouverture de procédure amiable. De plus, rien ne s’oppose à ce qu’une entreprise renouvelle, sur le fondement de la convention européenne d’arbitrage, une demande d’ouverture de la procédure amiable
formulée en application d’une convention fiscale bilatérale si toutes les conditions posées par la convention
européenne d'arbitrage sont satisfaites.
D. Prorogation de la Convention
360
Les représentants des gouvernements des quinze États membres (France, Allemagne, Belgique,
Pays-Bas, Luxembourg, Italie, Royaume-Uni, Irlande, Danemark, Espagne, Portugal, Grèce, Autriche, Suède et Finlande) ont signé le 25 mai 1999 un protocole (publié au Journal officiel de l'Union
européenne C 202 du 16 juillet 1999) modifiant la convention du 23 juillet 1990 qui prévoit que la convention est prorogée pour cinq ans, puis sera, à l’expiration de cette période, automatiquement
prorogée pour de nouvelles périodes successives de cinq ans à condition qu’aucun État contractant ne s’y oppose au plus tard six mois avant l’expiration de la période considérée.
En vertu de l’article 3, paragraphe 1 du protocole, le protocole n’entre toutefois en
vigueur que le premier jour du troisième mois suivant le dépôt de l’instrument de ratification, d’acceptation ou d’approbation par le dernier État signataire qui accomplit cette étape. Le dernier
signataire a déposé son instrument de ratification le 4 août 2004. La convention européenne est donc ré entrée en vigueur à compter du 1er novembre 2004.
De plus, le protocole prévoit dans son article 3, paragraphe 2 qu’il prendra effet à compter
du 1er janvier 2000, ce qui veut dire que la convention d’arbitrage pourra être appliquée rétroactivement à compter du 1er janvier 2000.
Le protocole prévoit dans son article 3, paragraphe 3 que la période commençant le 1er
janvier 2000 et se terminant à la date d’entrée en vigueur du protocole, soit le 1er novembre 2004, pendant laquelle la convention a cessé de s’appliquer, ne doit pas être prise en compte pour
déterminer si un recours a été introduit dans les délais fixés à l’article 6, paragraphe 1 de la convention
européenne d'arbitrage.
E. Conséquences de la ré entrée en vigueur de la convention européenne d’arbitrage sur ses modalités d’application
370
Afin de clarifier la situation pour les contribuables, la France applique, pour sa part, les
règles suivantes pour le traitement des procédures amiables dans le cadre de la convention européenne
d'arbitrage.
1. Cas où la demande d’ouverture de la procédure amiable a été formulée par le contribuable du 1er janvier 2000 au 31
octobre 2004
380
La demande d’ouverture reconnue complète et formulée durant cette période est recevable dans
le cadre de la convention européenne d'arbitrage bien que le protocole ne fût pas encore entré en vigueur.
Toutefois, la procédure amiable est traitée dans le cadre de la procédure amiable prévue par la convention fiscale bilatérale dans la mesure où l’application de la convention européenne d’arbitrage
reste suspendue.
Le temps écoulé pendant cette période dans le traitement de la procédure amiable sous
couvert de la convention fiscale bilatérale sera soustrait du décompte de la période de deux ans prévue par l’article 7, paragraphe 1 de la
convention européenne d'arbitrage au moment où celle-ci ré-entre en vigueur au 1er novembre 2004.
La procédure d’arbitrage peut être initiée de la manière suivante :
- pour les cas où la procédure amiable a débuté plus de deux ans avant le 1er novembre 2004,
dès que le protocole entre en vigueur, soit le 1er novembre 2004 ;
- pour les cas où elle a débuté moins de deux ans avant le 1er novembre 2004, deux ans après
le commencement de la procédure amiable.
2. Cas où la demande d’ouverture de la procédure amiable a été formulée par le contribuable après le 1er novembre 2004
390
Compte tenu des dispositions du protocole, dans la mesure où l’application du délai de trois
ans a été suspendue à compter du 1er janvier 2000, ce même délai recommence à courir à compter du 1er novembre 2004 et continue jusqu’à ce qu’une période complète de trois ans ait été atteinte.
Exemple : Suite à une vérification de comptabilité effectuée en 1996 dans une
entreprise et portant sur l’exercice 1994, un rehaussement est notifié le 30 juin 1997 en matière de prix de transfert. Ce rehaussement a pour résultat ou peut avoir pour conséquence de créer une
situation de double imposition. L’application du délai de trois ans prévu par l’article 6 paragraphe 1 de la
convention européenne d'arbitrage a son point de départ le 1er juillet 1997 et est suspendue du 1er janvier
2000 au 31 octobre 2004 (cf. article 3, paragraphe 3 du protocole). L’application de ce délai pour les six mois restant, redémarre le 1er novembre 2004 et se termine le 30 avril 2005.
400
Pour les cas où l’évènement générant ou étant susceptible de générer la double imposition au
sens de l’article 1er de la convention européenne d'arbitrage se produit après le 1er janvier 2000, le
décompte du délai de trois ans commence le 1er novembre 2004 et se termine le 31 octobre 2007.
Exemple : Suite à une vérification de comptabilité effectuée en 2002 dans une
entreprise et portant sur l’exercice 2000, un rehaussement est notifié le 31 décembre 2002 en matière de prix de transfert. Ce rehaussement a pour résultat ou peut avoir pour conséquence de créer une
situation de double imposition. L’application du délai de trois ans prévu par l’article 6 paragraphe 1 de la
convention européenne d'arbitrage a son point de départ le 1er novembre 2004. Dès lors, dans cette
situation, le contribuable peut demander l’ouverture de la procédure amiable sous couvert de la convention européenne d'arbitrage pour l’exercice 2000 à l’autorité compétente jusqu’au 31 octobre 2007.
3. Constitution de la commission consultative
410
A compter du 1er novembre 2004, la commission consultative peut être constituée, quelle que
soit la date de saisine du contribuable et à condition que le délai de deux ans visé à l’article 7, paragraphe 1 de
la convention européenne d'arbitrage soit écoulée.
F. Extension de la convention européenne d'arbitrage à l’Autriche, la Finlande et la Suède
420
Comme détaillé au paragraphe n°30 du BOI-INT-DG-20-30-20, 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,
est entrée en vigueur en France le 1er février 2003, suite à sa ratification par la France et par l’ensemble de ces nouveaux États. Elle est également entrée en vigueur entre l’Autriche, la Finlande
et la Suède et les autres onze États membres de l’Union européenne.
G. Adhésion à la convention européenne d'arbitrage des États entrant dans l’Union européenne le 1er mai 2004
430
Les 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) sont entrés dans le champ d’application de la
convention européenne d'arbitrage en signant, le 8 décembre 2004, la convention amendant celle du 23
juillet 1990 pour tenir compte de leur adhésion. Cette convention 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).
440
Il en est de même de la Bulgarie et de la Roumanie, les deux derniers États ayant adhéré à
l'Union européenne le 1er janvier 2007 qui sont entrés dans le champ d'application de la convention européenne d'arbitrage par la mise en oeuvre de la procédure simplifiée pour l'adhésion des nouveaux
pays membres de l'Union européenne aux conventions et protocoles conclus par les Etats membres, par
décision 2008/492/CE du Conseil de l'Union européenne du 23 juin 2008 (JO UE L 174 du 3 juillet 2008,
p 1-5), entrée en vigueur en France le 1er juillet 2008.
450
Le point 2 du
code de conduite révisé, adopté par le Conseil de l'Union européenne le 30 décembre 2009, recommande
de considérer comme recevable la demande introduite après la date d'entrée en vigueur de l'adhésion des nouveaux Etats membres à la
convention européenne d'arbitrage "même si la correction porte sur des exercices antérieurs". | Bulletin officiel des finances publiques - impôts | BOI-INT-DG-20-30-30 | https://bofip.impots.gouv.fr/bofip/5347-PGP.html/identifiant=BOI-INT-DG-20-30-30-20120912 | 2012-09-12 00:00:00 | 4b1d1fe0dbe1b608e0f5a0db2ba855ec5667eafb96698d1b37d726168e1b0295 | [
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] |
Les abréviations suivantes sont utilisées. :
A = distance entre axes de vol ou entre bandes
B = base
f = distance principale ou distance focale
l = largeur du cliché selon axe de vol
L = emprise du cliché selon axe de vol sur le terrain
Lc = longueur du cliché orthogonal à l’axe de vol
Ls = emprise du cliché orthogonal à l’axe de vol sur le terrain
Pc = taille d’un pixel du capteur de la caméra
E = facteur d’échelle
Ps = taille d’un pixel au sol (GSD)
h ou H = hauteur de vol au dessus du sol
Z = altitude du terrain
Z0 = altitude de vol absolue (QNH)
v = vitesse de vol au dessus du sol (vitesse sol)
Lbl = longueur d’une bande ou d’un bloc
lbl = largeur du bloc
d = variation d’emprise pour 100 m de dénivel
Les abréviations en italique ne sont pas représentées sur le schéma
Le tableau suivant explicite un exemple des différents calculs utiles à la rédaction d’un plan
de vol. Le recouvrement longitudinal est de 80 %. Le recouvrement latéral est de 25 %. Le GSD choisi est de 8 cm et les paramètres de la caméra sont les suivants :
- focale : 105,2 mm ;
- taille des pixels du capteur DTC de la caméra numérique : 9 microns ;
- dimension du capteur de la caméra (Nl x NL) : 7 500 x 11 500 pixels.
Si les caractéristiques du chantier sont les suivantes :
- longueur du bloc photo : 5 200 m ;
- largeur bloc photo : 2 800 m ;
- altitude moyenne chantier 95 m.
Le tableau suivant explicite un exemple des différents calculs utiles à la rédaction d’un plan
de vol. Le recouvrement longitudinal est de 80 %. Le recouvrement latéral est de 25 %. Le GSD choisi est de 8 cm et les paramètres de la caméra sont les suivants :
- focale : 105,2 mm ;
- taille des pixels du capteur DTC de la caméra numérique : 9 microns ;
- dimensions du capteur de la caméra (Nl x NL) : 7 500 x 11 500 pixels.
Si les caractéristiques du chantier sont les suivantes :
- longueur du bloc photo : 5 200 m ;
- largeur bloc photo : 2 800 m ;
- altitude moyenne chantier 95 m. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000384 | https://bofip.impots.gouv.fr/bofip/5219-PGP.html/identifiant=BOI-ANNX-000384-20130617 | 2013-06-17 00:00:00 | b5913fe6558bd66194ce8a790aabbc91479caff5ad4009b57d306beb361fb4a1 | [
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] |
1
Pour répondre aux besoins particuliers de certains organismes intervenant sur
l'ensemble du territoire, l'administration centrale peut être amenée à conclure
des conventions avec ces organismes, et à prendre en charge la délivrance des
informations nécessaires à leur activité.
Des conventions sont établies avec :
- la Direction Générale des Douanes et des Droits indirects (DGDDI) ;
- la Mutuelle Sociale Agricole (MSA) ;
- l'Institut Géographique National (IGN) ;
- la Fédération Nationale des Sociétés d'Aménagement Foncier et d' Établissement
Rural (FNSAFER) ;
- la Fédération des Conservatoires d' Espaces Naturels (FCEN).
10
Par ailleurs, l'administration établit à l'attention des sociétés qui désirent
acquérir les fichiers des personnes morales (PERMOR), des locaux des personnes
morales (PERLOC) et des parcelles des personnes morales (PERPAR) des licences
d'usage et de réutilisation. | Bulletin officiel des finances publiques - impôts | BOI-CAD-DIFF-20-20-10-40 | https://bofip.impots.gouv.fr/bofip/5366-PGP.html/identifiant=BOI-CAD-DIFF-20-20-10-40-20120912 | 2012-09-12 00:00:00 | 6b52f2f2f605232a0eb1a2b237d7471c42e1c49a21eddc76f70e78488e4406d2 | [
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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 Publiées Du Document". | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000368 | https://bofip.impots.gouv.fr/bofip/5345-PGP.html/identifiant=BOI-ANNX-000368-20151202 | 2015-12-02 00:00:00 | cf0d95a9c886b29a9e46a577f87db210fa770070095bedeecb3ab2d7cdddc124 | [
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] |
I. Forme des demandes devant le tribunal administratif
A. Forme matérielle de la demande
1
Quelle que soit la nature des impôts ou taxes faisant l'objet du litige, le tribunal
administratif est saisi « par voie de requête », en application des articles R*200-2 du LPF et
L279 du LPF .
La requête est une demande qui, en l'absence de disposition particulière réglant sa
présentation, peut être établie sous forme de simple lettre adressée au greffe du tribunal administratif.
Toutefois, ne saurait être regardée comme une demande introductive d'instance susceptible de
saisir valablement le tribunal administratif, même si elle lui est finalement transmise, la lettre par laquelle, après avoir reçu notification d'une décision du directeur, un contribuable demande au
ministre des Finances une « intervention » ou un « arbitrage » dans le litige, sans manifester l'intention de saisir le juge de l'impôt de ce litige (CE, arrêt du 7 mai 1955, n° 33795, RO, p. 313).
10
Dans l'hypothèse où une instance serait introduite par acte d'huissier, cet acte devrait réunir
toutes les conditions de forme actuellement exigées pour la requête. En particulier, l'huissier devrait justifier d'un mandat régulier (sauf cas visés à
l'article R*197-4 du LPF) et l'acte devrait être accompagné de copies en nombre suffisant.
20
Pour les instances introduites à compter du 1er octobre 2011, par dérogation aux
articles 1089 A et 1089 B du CGI, une contribution
pour l'aide juridique de 35 € est perçue par instance introduite devant une juridiction administrative (CGI, art. 1635 bis
Q-I).
La contribution pour l'aide juridique est exigible, à peine d'irrecevabilité, lors de
l'introduction de l'instance. Elle est due par la partie qui introduit une instance (CGI, art. 1635 bis Q-II), sauf exceptions prévues par ce texte (CGI, art. 1635 bis Q-III) en faveur notamment :
- des personnes bénéficiaires de l'aide juridictionnelle ;
- de l'État ;
- de la procédure du « référé-injonction » mentionnée à
l'article L521-2 du CJA (cf. BOI-CTX-ADM-10-100-I-A-2-§70).
Lorsqu'une même instance donne lieu à plusieurs procédures successives devant la même
juridiction, la contribution n'est due qu'au titre de la première des procédures intentées (CGI, art. 1635 bis Q-IV ).
Lorsque l'instance est introduite par un auxiliaire de justice, ce dernier acquitte pour le
compte de son client la contribution par voie électronique.
Lorsque l'instance est introduite sans auxiliaire de justice, la partie acquitte cette
contribution par voie de timbre mobile ou par voie électronique.
Les conséquences sur l'instance du défaut de paiement de la contribution pour l'aide juridique
sont fixées par les articles R411-2 et
R411-2-1 du CJA.
B. Signature de la demande
30
En application de
l'article R431-4 du CJA, toute demande au tribunal administratif doit porter la signature de son auteur et, dans le
cas d'une personne morale, la signature d'une personne justifiant de sa qualité pour agir.
Le défaut de signature ou l'irrégularité d'une signature a pour effet de rendre la demande
irrecevable.
1. Principe : irrecevabilité des demandes non signées ou irrégulièrement signées
a. Défaut de signature
40
Une demande portant le litige devant le tribunal administratif et non signée de son auteur
est irrecevable (CE, arrêt du 23 juin 1952, n° 14999, RO, p. 70), alors même qu'elle indiquerait le nom et l'adresse de son auteur (CE, arrêt du 23 octobre 1931, RO, 6293).
b. Signature irrégulière
50
Une demande introductive d'instance irrégulièrement signée est irrecevable. Doit être
considérée comme telle :
- une demande introductive d'instance lorsque la signature du contribuable qui y est
apposée n'a pas été tracée de la main de l'intéressé et, qu'au surplus, celui-ci n'établit pas qu'il se soit trouvé dans l'impossibilité matérielle de signer (CE, arrêt du 22 février 1937, RO, p. 117
et CE, arrêt du 1er décembre 1941, RO, p. 331) ;
- une demande portant instance devant le tribunal administratif qui a été signée du nom du
contribuable, mais de la main d'un tiers, alors même que ce tiers aurait eu qualité pour contester, sans mandat, l'imposition en cause (CE, arrêt du 6 février 1956, n° 33691, RO, p. 30) ;
- une demande introductive d'instance, qui n'est revêtue que d'une simple griffe
reproduisant la signature du contribuable par un procédé mécanique (CE, arrêt du 15 juin 1942, n° 71724, RO, p. 143) ;
- une demande introductive d'instance, présentée au nom d'une société anonyme, revêtue
d'une seule signature, dès lors que, d'après une délibération du conseil d'administration « tous les actes et documents devront, pour engager la société et lui être opposables,
obligatoirement porter deux signatures » (CE, arrêt du 10 mai 1937, société anonyme des marbres, pierres et granits, RO, p. 281) ;
2. Exception : contribuable illettré ou physiquement incapable de signer
60
Une demande au tribunal administratif non signée est recevable s'il est établi qu'elle
émane d'une personne illettrée ou physiquement incapable de signer (CE, arrêt du 5 février 1875, n° 47549, RO, 2656, Leb. chron., p. 102 (cf. également, procédure préalable devant le service des
impôts, BOI-CTX-PREA-10-50 § 270).
3. Signature contestée
70
Si le tribunal éprouve des doutes sur l'authenticité de la signature portée sur la requête
en raison de sa dissemblance avec celle figurant sur la réclamation préalable, il lui appartient de recourir à l'avis d'un expert en écriture (CE, arrêt du 8 juillet 1959, n° 43420, RO, p. 459).
La dissemblance ainsi constatée ne permet pas de conclure au caractère apocryphe de l'une
des signatures lorsque l'âge du contribuable et ses infirmités peuvent l'expliquer (CE, arrêt du 26 octobre 1959, n° 33591, RO, p. 482, Leb. chron., p. 961).
4. Régularisation du défaut de signature
80
Le défaut et l'irrégularité de la signature d'une requête peuvent être régularisés
postérieurement à l'expiration du délai de recours contentieux par le dépôt, avant la clôture de l'instruction, d'un mémoire dûment signé.
C. Qualité du requérant et mandat
90
La demande au tribunal administratif peut être présentée dans tous les cas par le contribuable
lui même.
Mais elle peut l'être également par toute personne ayant qualité pour agir en son nom.
1. Nécessité d'un mandat et dérogations
100
En principe, le requérant qui entend recourir à un mandataire devant le tribunal administratif
ne peut se faire représenter que par l'un des mandataires énumérés à l'article R431-2 du CJA, c'est-à-dire par un
avocat, un avocat au Conseil d'État et à la Cour de cassation.
En outre et conformément aux dispositions combinées des articles
R*197-4 du LPF et R*200-2, 1er al. du
LPF, peuvent saisir le tribunal administratif sans avoir à justifier d'un mandat du contribuable, toutes les personnes qui sont habilitées à présenter une réclamation au nom de celui-ci.
À cet égard, les indications et solutions qui ont été données au sujet de la procédure de la
réclamation préalable permettent également d'apprécier la recevabilité des instances devant le tribunal administratif (cf. BOI-CTX-PREA-10-60).
2. Conditions de validité et durée du mandat
110
Le mandat est soumis, en ce qui concerne les conditions de sa validité et de sa durée, aux
règles indiquées pour la présentation des réclamations préalables (cf. BOI-CTX-PREA-10-60),
Remarque : Les experts-comptables ne sont pas autorisés à représenter leurs
clients devant les tribunaux de l'ordre administratif ou judiciaire. Ils ne peuvent accomplir pour le compte de ces derniers les actes de procédures nécessaires aux procédures contentieuses
(introduction des instances, signature des mémoires...).
II. Contenu des demandes au tribunal administratif
120
Toute demande au tribunal administratif doit contenir l'exposé des faits et moyens, les
conclusions, les nom et domicile du requérant (CJA, art.
R411-1).
En vertu de ces mêmes dispositions, l'auteur d'une requête ne contenant l'exposé d'aucun moyen
ne peut la régulariser par le dépôt d'un mémoire exposant un ou plusieurs moyens que jusqu'à l'expiration du délai de recours.
A. Individualité de la requête
130
Aucune disposition législative ou réglementaire n'interdit au contribuable de présenter une
requête unique contre plusieurs décisions. Toutefois, dans certains cas, la jurisprudence a restreint la portée de ce principe. En effet, la présentation de plusieurs demandes -et non d'une demande
unique- a été déclarée nécessaire. Les solutions retenues sont les suivantes :
1. Premier cas - Notification séparée de plusieurs décisions de l'administration
140
Dans le cas de décisions notifiées séparément par l'Administration, la présentation d'une
demande unique est valable, lorsque d'une part, les décisions en cause concernent des cotisations établies au titre des mêmes impôts ou visent des impositions assises sur les mêmes bases, et lorsque,
d'autre part, la demande en cause est fondée sur des moyens identiques.
Des décisions du directeur notifiées séparément peuvent, lorsqu'elles concernent des
cotisations établies au titre des mêmes impôts pour des années successives, être valablement attaquées devant la juridiction administrative par une demande unique fondée sur les mêmes moyens.
En revanche, n'est recevable qu'à l'égard de l'imposition qui s'y trouve mentionnée la
première, la demande unique qui, formée devant le tribunal administratif contre des décisions notifiées séparément et concernant des impositions distinctes, est fondée, au surplus, sur des moyens
différents pour chacune des cotisations en cause (CE, arrêt du 24 janvier 1966, n° 64452, RO, p. 31).
2. Deuxième cas - Pluralité de contribuables
150
L'article R* 197-1
du LPF dispose que les réclamations doivent être individuelles. Cette règle s'applique également aux demandes présentées devant les tribunaux administratifs.
L'irrecevabilité des conclusions d'une requête collective émanant de plusieurs requérants ne
peut être retenue par le juge administratif que si les requérants, invités à régulariser leur requête, se sont abstenus de donner suite à cette invitation dans le délai imparti.
En effet, en vertu des dispositions de
l'article R612-1 du CJA, lorsque des conclusions sont entachées d'une irrecevabilité susceptible d'être couverte après
l'expiration du délai de recours, la juridiction ne peut les rejeter en relevant d'office cette irrecevabilité qu'après avoir invité leur auteur à les régulariser.
Cette invitation à régulariser une requête collective est symétrique de celle imposée par la
jurisprudence administrative s'agissant des réclamations collectives (cf. BOI-CTX-PREA-10-50 § 40).
B. Intérêt à agir du requérant
160
Le défaut d'intérêt entraîne l'irrecevabilité de la requête.
C. Désignation du requérant - élection de domicile
1. Désignation du requérant
170
La demande doit bien entendu comporter les indications indispensables pour identifier le
requérant, c'est-à-dire son nom et l'adresse de sa résidence (CJA, art. R411-1).
2. Élection de domicile
a. Principe
180
En ce qui concerne la présentation des instances devant le tribunal administratif, il n'est
pas expressément prévu pour le requérant domicilié hors de la métropole, l'obligation de faire élection de domicile en France, comme il est édicté pour la réclamation préalable devant le service des
impôts (LPF, art. R*197-5).
Cependant, dans le cadre des dispositions de droit commun, les parties non représentées devant
un tribunal administratif qui ont leur résidence hors du territoire de la République française doivent faire élection de domicile dans le ressort de ce tribunal
(CJA, art. R431-8).
b. Défaut d'élection de domicile
190
Cf règles applicables aux réclamations BOI-CTX-PREA-10-50.
D. Exposé des faits, moyens et conclusions
200
En précisant que la demande doit contenir explicitement l'exposé des faits, moyens et
conclusions, l'article R411-1 du CJA fait une obligation au contribuable d'indiquer nettement dans son exposé les
faits se rapportant au litige, les points sur lesquels porte la contestation, les motifs justifiant le bien-fondé de ses prétentions ainsi que l'objet réel de son instance.
Par suite, la demande ne peut se limiter à l'énoncé d'une ou plusieurs formules générales ou
imprécises.
Mais il n'est pas nécessaire que l'enchaînement des différents points de la demande soit
formulé expressément. Ainsi, des conclusions en décharge de pénalités ne sauraient être considérées comme non motivées dès lors qu'elles sont jointes à des conclusions motivées dirigées contre les
droits en principal en proportion desquels lesdites pénalités sont calculées.
Par conséquent, les moyens invoqués à l'appui de conclusions dirigées contre les droits en
principal doivent être regardés comme dirigés également contre les pénalités qui sont calculées en proportion de ces droits.
D'où il suit qu'en l'absence de motivation propre aux pénalités :
- les conclusions en décharge des pénalités ne sauraient être écartées comme non motivées
(CE, arrêt du 21 mars 1973, n° 82902 et
CE, arrêt du 28 novembre 1973, n° 84630) ;
- le rejet des moyens concernant les droits en principal entraîne le rejet des conclusions
relatives aux pénalités .
210
L'article R 411-1
du CJA précise que l'auteur d'une requête ne contenant l'exposé d'aucun moyen ne peut la régulariser par le dépôt d'un mémoire exposant un ou plusieurs moyens que jusqu'à l'expiration du délai de
recours.
Doivent être considérées comme valablement motivées au sens de l'article R411-1 du
CJA :
- une demande portant instance devant le tribunal administratif dans laquelle le contribuable
se borne à indiquer, en mentionnant expressément l'avis de dégrèvement qui lui a été notifié, que le dégrèvement qui lui a été accordé par le directeur est insuffisant ;
- une demande portant instance devant le tribunal administratif dans laquelle le contribuable
se borne à faire valoir que « les motifs de la décision du directeur ne sont pas conformes à la réalité des faits » ou que la décision de rejet du directeur ne tient pas compte de sa situation de
fait ;
-une requête au tribunal administratif, dirigée contre la décision du directeur, qui, bien que
ne contenant elle-même l'exposé d'aucun fait et l'énoncé d'aucun moyen, est accompagnée d'une copie de la réclamation primitive dans laquelle sont exposés les faits et moyens que l'intéressé entend
invoquer et à laquelle il s'est expressément référé.
En ce sens :
CE, arrêt du 31 janvier 1979, n°07408.
220
En revanche, le Conseil d'État a jugé irrecevable, comme insuffisamment motivée
:
- une demande introductive d'instance ne contenant pas l'exposé des moyens dès lors qu'elle
n'a pas été régularisée dans le délai prévu pour porter le litige devant le tribunal administratif ;
- une demande dans laquelle, sans se référer aux moyens invoqués par lui dans sa réclamation
initiale ou dans une précédente instance, le contribuable se borne à manifester son désir de « passer » devant le tribunal administratif ;
- la demande dans laquelle le contribuable se borne à critiquer la législation en vertu de
laquelle cette imposition est établie ou à indiquer qu'il ne « doit rien » sans que cette affirmation soit précisée dans une pièce annexe permettant d'en apprécier la portée exacte ;
- une demande introductive d'instance dans laquelle le requérant se borne à soutenir que le
dégrèvement obtenu du directeur est nettement insuffisant et que la décision le lui accordant n'a pas fait une juste appréciation des faits. Ce vice de forme ne se trouve pas couvert par le fait que
la décision contestée, qui était annexée à la demande, aurait contenu l'analyse des moyens invoqués dans la réclamation initiale ;
- la demande qui ne contient pas l'exposé des moyens même si l'Administration, après avoir
opposé une fin de non-recevoir à la requête en a contesté le bien-fondé, cette circonstance ne pouvant avoir pour effet de couvrir le vice dont ladite demande se trouvait entachée ;
- la demande dans laquelle un redevable qui conteste en la forme l'avis d'imposition émis à
son encontre se borne à affirmer que les prescriptions du CGI n'ont pas été respectées.
E. Conclusions dirigées contre des impositions différentes de celles visées dans la réclamation
230
Conformément au
2ème alinéa de l'article R*200-2 du LPF, le contribuable ne peut contester devant le tribunal administratif des
impositions différentes de celles qu'il a visées dans sa réclamation à l'administration. Ces dispositions sont d'ordre public et peuvent être invoquées à tout moment de la procédure.
Ainsi :
- quelle que soit la nature de l'impôt sur lequel porte le litige, le contribuable ne
peut contester devant le tribunal administratif des cotisations différentes de celles qu'il a visées dans sa réclamation à l'administration ;
- lorsque, dans sa réclamation au directeur, le contribuable s'est borné à contester
l'imposition supplémentaire à laquelle il a été assujetti au titre d'une année donnée en invoquant des moyens dirigés contre le redressement qui a conduit à l'établissement de cette imposition, ses
conclusions soumises directement au tribunal administratif et tendant à la décharge de l'imposition primitive établie au titre de la même année ne sont pas recevables
(CE, arrêt du 9 mai 1973, n° 85659).
F. Conclusions nouvelles et moyens nouveaux
240
Les conclusions doivent être formulées explicitement dans la demande au tribunal administratif
avant l'expiration du délai d'introduction de cette demande (cf. BOI-CTX-ADM-10-20-20-I-A-1).
L'article
L. 199 C du LPF autorise
l'Administration, ainsi que le contribuable, dans la limite du dégrèvement ou de la restitution sollicités, à faire valoir tout moyen nouveau, tant devant le tribunal administratif que devant la cour
administrative d'appel, jusqu'à la clôture de l'instruction.
Cette disposition accorde en effet au contribuable la faculté de présenter, jusqu'à la clôture
de l'instruction, tout moyen, qu'il se rapporte à la procédure d'imposition, au bien-fondé de l'impôt ou aux pénalités.
Exemple : Ainsi, un contribuable qui, dans sa requête introductive d'instance,
s'est borné à contester le bien-fondé de l'imposition, sera recevable à invoquer, avant la clôture de l'instruction, (cf.
BOI-CTX-ADM-10-30-I-G), l'irrégularité de la procédure d'imposition. Ce moyen nouveau pourra également être invoqué, pour la première fois,
en appel, devant la cour administrative d'appel.
Mais les demandes nouvelles produites par un contribuable ne seront susceptibles d'être
accueillies que dans la limite du dégrèvement ou de la restitution sollicités dans la réclamation préalable devant le directeur.
G. Production des pièces devant le tribunal administratif
1. Production de copies de la demande
250
La demande au tribunal administratif, qu'elle émane du contribuable ou de l'Administration,
doit être accompagnée de copies par le requérant, en nombre égal à celui des autres parties en cause, augmenté de deux
(CJA, art. R411-3).
Cette obligation doit être respectée à peine d'irrecevabilité de la requête (cf. § 380 et §
400).
En cas de nécessité, le président du tribunal administratif peut exiger des parties
intéressées la production de copies supplémentaires de la demande et des mémoires (CJA, art R411-4). À défaut de
production, cf. § 400.
2. Production de l'avis de décision de l'Administration
260
Conformément aux dispositions de
l'article R412-1 du CJA, la requête doit être accompagnée :
- de la décision attaquée lorsque la demande au tribunal administratif fait suite à une
décision de l'administration (cf. BOI-CTX-ADM-10-20-10-I §10) ;
- ou de la pièce justifiant de la date du dépôt de la réclamation lorsque le contribuable
saisit le tribunal administratif en l'absence d'une décision prise par l'administration dans le délai imparti pour statuer sur la réclamation (cf.
BOI-CTX-ADM-10-20-10-I-§20).
Remarque : La demande au tribunal administratif doit, dans ce cas, être
accompagnée, soit de l'avis d'imposition, d'une copie de l'avis d'imposition ou d'un extrait du rôle, soit de l'avis de mise en recouvrement ou d'une copie de cet avis se rapportant à l'imposition
contestée (LPF, art. R*197-3) ou, tout au moins, contenir toutes les indications nécessaires pour identifier cette
imposition.
Cette obligation doit, à peine d'irrecevabilité, être respectée, sauf impossibilité
justifiée (cf. également § 370 et § 400.).
3. Production de pièces et documents divers
270
Le contribuable et l'administration peuvent joindre à leur demande toutes les pièces et
documents qu'ils estiment utiles ou nécessaires à leur argumentation.
Cependant, l'administration n'est pas tenue de produire spontanément devant le tribunal
administratif le rapport de vérification de la comptabilité du contribuable. De son côté, le tribunal administratif n'est pas obligé d'ordonner la production de ce rapport s'il ne l'estime pas
indispensable.
En vertu des dispositions de
l'article R412-2 du CJA, lorsque les parties joignent des pièces à l'appui de leurs requêtes et mémoires, elles en
établissent simultanément un inventaire détaillé. Sauf lorsque leur nombre, leur volume ou leurs caractéristiques s'y opposent, ces pièces sont accompagnées de copies en nombre égal à celui des autres
parties, augmenté de deux (cf. BOI-CTX-ADM-10-30-III).
H. Sursis de paiement
280
Sur le sursis de paiement, cf. BOI-REC-PREA-20-20.
Quant à la procédure spéciale du référé administratif à laquelle peuvent donner lieu les
demandes de sursis de paiement, elle fait l'objet d'une étude spécifique (cf. BOI-CTX-ADM-10-90).
III. Vices de forme susceptibles d'être régularisés
Parmi les vices de forme dont peut se trouver entachée une instance devant le tribunal
administratif, il convient de distinguer, d'une part, ceux qui affectaient la réclamation à l'administration dès lors que celle-ci devait être saisie préalablement à l'introduction de l'instance et,
d'autre part, ceux que comporte la demande au tribunal administratif elle-même.
A. Vices de forme affectant la réclamation à l'Administration
1. Régularisations de la réclamation à l'Administration
290
Conformément au
3ème alinéa de l'article R*200-2 du LPF, les vices de forme énumérés ci-après peuvent, lorsqu'ils ont motivé le rejet
de la réclamation préalable, être utilement couverts dans la demande au tribunal administratif :
- l'absence de mention de l'impôt contesté ;
- le défaut de production, soit de l'avis d'imposition, de l'avis de mise en recouvrement ou
d'une pièce en tenant lieu (copie, extrait de rôle, etc.), soit de la justification du montant de la retenue ou du versement si l'impôt n'a pas donné lieu à l'établissement d'un rôle ou d'un avis de
mise en recouvrement ;
- l'absence d'exposé sommaire des moyens et des conclusions.
300
Par ailleurs, les articles
R*197-3-c du LPF et R*200-2 (dernier
alinéa) du LPF disposent que lorsque le contribuable a omis de signer la réclamation préalable, l'administration doit l'inviter, par lettre recommandée avec accusé de réception, à la signer dans
un délai de trente jours. À défaut, ce vice de forme peut être utilement couvert par l'intéressé dans la demande adressée au tribunal administratif
Compte tenu de ces principes, les règles de recevabilité et les possibilités de
régularisation de la réclamation sont les suivantes :
310
Premier cas : l'administration, bien qu'ayant omis d'inviter le requérant à
régulariser sa réclamation (défaut de signature), prend une décision de rejet tirée de l'irrecevabilité en la forme de celle-ci.
Le vice de forme est susceptible d'être régularisé dans la demande d'instance introductive
soumise au tribunal.
Mais dans ce cas, le défaut de signature de la réclamation préalable ne peut être utilement
couvert par le requérant que dans le délai de recours contentieux fixé par l'article R*199-1 du LPF.
Il est rappelé, à cet égard, que le défaut de signature régulière de la réclamation
préalable constitue un moyen d'ordre public dont le juge de l'impôt se saisit d'office (cf.
CE, arrêt du 28 mai 1984, n°
39686).
320
Deuxième cas : le directeur n'ayant pas statué dans les six mois, le
contribuable saisit le tribunal dans les conditions de l'article R*199-1, 2ème alinéa, du LPF.
L'irrecevabilité de la réclamation ne pourra être soulevée, dans le mémoire en défense
adressé au tribunal, qu'à la double condition :
- d'une part, que le service ait précédemment invité le contribuable à régulariser le vice
de forme dont est entachée sa réclamation ;
- et, d'autre part, que ce dernier se soit abstenu de le faire dans le délai de trente
jours.
C'est pourquoi, si le service n'a pas demandé dans le délai de six mois, la régularisation
de la réclamation, il devra le faire, dès réception du mémoire introductif d'instance.
En effet, dans le cas où une telle demande de régularisation ne serait pas opérée, il y
aurait lieu de considérer que le contribuable est fondé à se prévaloir de la faculté de régularisation du défaut de signature de sa réclamation préalable à tout moment de l'instance contentieuse.
330
Troisième cas : l'administration ayant invité le contribuable à régulariser
sa réclamation, celui-ci n'a pas répondu dans le délai de trente jours.
Le vice de forme ne peut être régularisé dans la demande adressée au tribunal administratif.
Remarques :
En tout état de cause, si le délai de réclamation (normal ou spécial) est expiré, la faculté
de régularisation, sur invitation du service ou spontanément devant le tribunal administratif dans le délai d'introduction d'instance, ne peut être le moyen pour le contribuable de présenter une
nouvelle réclamation développant des conclusions nouvelles.
En matière de mandat, cf. BOI-CTX-PREA-10-50 § 340.
2. Régularisations ne pouvant être effectuées dans la demande au tribunal administratif
340
Les vices de forme tirés de ce que la réclamation concernait plusieurs communes ou émanait
de plusieurs contribuables non imposés collectivement ne sont pas susceptibles d'être régularisés dans la demande au tribunal administratif (cf. toutefois
BOI-CTX-PREA-10-50).
Il en est de même du vice de forme résultant lors de la réclamation préalable du défaut de
signature lorsque l'administration a invité le contribuable à régulariser sa réclamation et que celui-ci n'a pas répondu dans le délai de trente jours. La réclamation est réputée irrecevable en la
forme ; son rejet est, par suite, encouru. Le vice de forme est définitivement avéré. Il ne peut plus être régularisé dans la demande adressée au tribunal administratif (cf. ci-dessus § 330, troisième
cas).
B. Vices de forme entachant la demande au tribunal administratif
1. Vices de forme susceptibles d'être régularisés
Sous réserve des dispositions exposées au III-B-2 relatives aux demandes de
régularisation, les vices de forme suivants sont susceptibles d'être régularisés.
350
Signature :
Un contribuable qui a omis d'apposer sa signature manuscrite sur la demande introductive
d'instance qu'il a adressée au tribunal administratif peut régulariser le vice de forme qui entache cette demande, et ce, même après l'expiration du délai de recours contentieux
prévu à l'article R*199-1 du LPF (CE, arrêt du 11 juillet 1984, n° 35663).
Il convient de considérer que le défaut et l'irrégularité de la signature susceptibles
d'affecter une demande introductive d'instance peuvent être réparés, nonobstant l'expiration du délai de recours contentieux de deux mois, par la production d'une lettre, dûment revêtue de la
signature manuscrite de son auteur, auprès du greffe du tribunal administratif avant la clôture de l'instruction ou par la production, dans les mêmes conditions, d'une copie de la
demande comportant mention de la signature de son auteur.
360
Défaut de mandat : dans le délai de recours contentieux, le défaut de
qualité du signataire de la demande introductive d'instance peut être régularisé par la production d'un mandat.
Nonobstant l'expiration du délai de recours, la régularisation peut être effectuée,
jusqu'à la clôture de l'instruction, par la production d'une lettre, d'une copie de la requête ou d'un mémoire dûment signé par le contribuable
(CAA Lyon, 26 juillet 1990, n° 1692)
(BOI-CTX-PREA-10-50 § 340).
370
Non-production de l'avis de décision de l'administration
: elle peut être régularisée jusqu'à la décision du tribunal.
380
Absence de copies de la requête : elle peut être régularisée jusqu'à la
décision du tribunal.
390
Requête prématurée : lorsqu'une requête est prématurée, c'est-à-dire
lorsqu'elle est présentée avant que l'administration ait statué sur la réclamation préalable ou avant l'expiration du délai de six mois qui lui est imparti pour le faire, ladite requête se trouve
régularisée par l'intervention ultérieure, antérieurement au jugement du tribunal, de l'un ou de l'autre de ces deux événements (cf.
BOI-CTX-ADM-10-20-20-I-A-2-a).
2. Demandes de régularisation
400
Conformément aux dispositions de
l'article R612-1 du CJA, lorsque des conclusions sont entachées d'une irrecevabilité susceptible d'être couverte après
l'expiration du délai de recours, la juridiction ne peut les rejeter en relevant d'office cette irrecevabilité qu'après avoir invité leur auteur à les régulariser.
La demande de régularisation mentionne qu'à défaut de régularisation, les conclusions
pourront être rejetées comme irrecevables dès l'expiration du délai imparti qui, sauf urgence, ne peut être inférieur à quinze jours. La demande de régularisation tient lieu de
l'information prévue à l'article R611-7 du CJA (cf.
BOI-CTX-ADM-10-70-20-I-C).
Le greffe adresse au requérant une lettre qui l'informe de l'irrecevabilité et lui impartit
un délai pour la couvrir. À défaut de régularisation, l'affaire peut, dès l'expiration du délai, être inscrite au rôle et rejetée pour irrecevabilité. Mais si l'inscription au rôle se trouve différée,
le requérant peut valablement régulariser sa requête après l'expiration du délai qui lui a été accordé et jusqu'à la clôture de l'instruction.
3. Vices de forme relevés d'office
410
L'irrecevabilité pour un motif d'ordre public peut être soulevée d'office par le tribunal
administratif.
Il en est notamment ainsi du vice de forme résultant :
- de l'inobservation du délai de présentation de la réclamation préliminaire
(CE, arrêt du 4 mars 1970, n° 72530) ou
de saisine du tribunal ;
- du défaut de mandat régulier lorsque la demande introductive d'instance a été présentée
par un tiers, quand bien même l'irrecevabilité de la réclamation initiale n'aurait pas été relevée par le directeur (CE, arrêt du 31 janvier 1938, n° 59400, RO, p. 67) ;
- de la présentation d'une demande unique concernant deux contribuables différents (CE,
arrêt du 3 décembre 1956, n° 32763, RO, p. 218, Leb. chron., p. 649) : en l'espèce, la demande unique par laquelle un contribuable conteste à la fois l'impôt sur le revenu des personnes physiques
établi à son nom et l'impôt sur les sociétés mis à la charge d'une société à responsabilité limitée dont il est le gérant. | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-20-30 | https://bofip.impots.gouv.fr/bofip/553-PGP.html/identifiant=BOI-CTX-ADM-10-20-30-20120912 | 2012-09-12 00:00:00 | 612eec479e751c4be3cc8bdc5ed6a65f152745abaa169537520d7d9aa7071c9d | [
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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 sont apportées, s'agissant du fait générateur et de l'annualité de l'imposition, au BOI-PAT-IFI-10-10. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-10 | https://bofip.impots.gouv.fr/bofip/5546-PGP.html/identifiant=BOI-PAT-ISF-10-20181011 | 2018-10-11 00:00:00 | 5aec0fad185ac0000b6dbf30bae4201555e36a2b25c6b81f03e7b2f9b7f5b8a9 | [
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] |
I. Portée de l'option formulée par les exploitants agricoles pour l'imposition selon le RSA
A. Le principe
1
Conformément aux dispositions de
l'article 260 E de l'annexe II au CGI, l'option s'applique à l'ensemble des opérations réalisées par les exploitants
agricoles.
10
Elle couvre ainsi l'ensemble des opérations de nature agricole réalisées par un même agriculteur
dans le cadre de toutes les exploitations relevant d'une même entité juridique.
Mais, bien entendu, elle ne s'étend pas aux activités non agricoles exercées, le cas échéant,
par l'agriculteur.
Ainsi lorsque des éleveurs ont, en outre, une activité industrielle ou commerciale (notamment
les laiteries), l'élevage constitue un secteur distinct d'activité au regard des règles de la TVA.
20
L'option exercée par un agriculteur couvre l'ensemble de ses activités agricoles. Ainsi
l'intéressé ne peut limiter son option à l'exploitation de deux domaines viticoles et exclure l'exploitation d'une pépinière de plants de vigne, nonobstant la différence de nature des activités
agricoles en cause et la relative dispersion topographique des dites activités
(CE, arrêt du 28 septembre 1983, req. n°
33354).
B. Le cas particulier : métayage
30
Le régime de TVA applicable aux activités agricoles des bailleurs et de leurs métayers est, en
principe, celui du remboursement forfaitaire, sauf assujettissement obligatoire ou volontaire selon le RSA.
Conformément à
l'article 260 D de l'annexe II au CGI en cas de métayage et à défaut d'option conjointe, l'option peut être exercée
séparément par le propriétaire ou par le métayer pour la part de la récolte lui revenant.
1. Portée de l'option
40
L'article 260 D
de l'annexe II au CGI autorise l'option séparée du métayer ou du propriétaire.
L'option exercée par un exploitant s'applique à l'ensemble des opérations réalisées par les
exploitants agricoles agissant sous la même personnalité juridique (CGI, annexe II, art. 260 E).
2. Conséquences de l'option séparée
50
En cas d'option séparée du propriétaire ou du métayer l'assujettissement porte sur la part des
recettes de la métairie (ainsi, le cas échéant, que sur les autres recettes agricoles de l'optant) revenant à l'agriculteur qui a opté. L'autre exploitant demeure sous le régime du remboursement
forfaitaire.
60
Des dispositions générales en matière d'option pour le RSA s'appliquent :
- Pendant les trois premiers mois de l'imposition, les encaissements qui se rapportent à des
ventes faites avant cette date à des clients non redevables de la TVA ne sont pas soumis à la taxe, dans la mesure où ces derniers ne sont toujours pas assujettis au moment du règlement (cf.
BOI-TVA-SECT-80-30-30-I-A). Toutefois, des dispositions particulières sont prévues pour les ventes de boissons (cf.
BOI-TVA-SECT-80-30-30-I-B).
- L'option du métayer, étendue s'il y a lieu à ses autres activités agricoles, prend effet et
se dénonce dans les conditions de droit commun.
70
Dans l'hypothèse où le métayer a déjà exercé l'option, celle-ci s'étend automatiquement aux
activités en métayage dans les conditions précisées ci-dessus I B 1 et suivants. L'option ainsi étendue prend alors fin et se renouvelle dans les mêmes conditions
que l'option initiale à laquelle elle s'est rattachée.
II. Conditions imposées aux exploitants agricoles qui optent pour l'imposition à la TVA d'après le RSA
A. Les conditions de l'option
80
Les articles
260 D, 260 E, 260 G et
260 I de l'annexe II au CGI fixent les conditions de l'option.
1. Dispositions générales
a. Personnes pouvant opter
1° Principe
90
L'option pour l'imposition à la TVA d'après le RSA prévu à
l'article 298 bis du CGI est ouverte aux exploitants agricoles, qu'ils soient propriétaires ou fermiers.
Elle est également ouverte aux métayers et aux bailleurs (cf.
I-B).
Elle ne concerne pas les coopératives de production ou d'approvisionnement (cf.
BOI-TVA-SECT-80-40-10), ni les coopératives d'utilisation de matériel agricole et les coopératives d'insémination artificielle
(CGI, art. 298 bis-I-7°) qui sont obligatoirement imposables.
2° Cas particuliers
a° Métayage
100
cf. I-B.
b° Exploitation indivise ou société de fait
110
En cas d'exploitation indivise (père et fils, par exemple), l'option doit être exercée
conjointement par tous les participants à la gestion de cette exploitation, à moins que chacun ne soit en mesure de présenter une comptabilité précise reflétant sa participation. Chaque participant
pourrait alors être considéré comme un exploitant agricole isolé.
Il est admis, en cas d'exploitation indivise, que le gérant de la société de fait constituée
par cette exploitation puisse s'engager au nom des coparticipants.
c° Autres cas d'exploitation conjointe (GAEC, sociétés civiles, etc.)
120
Dès lors que les groupements considérés ont une personnalité juridique distincte de leurs
membres, ils peuvent en tant que tels, formuler une option pour leur imposition à la TVA d'après le RSA.
d° Culture du lin en « compte à demi »
130
Dans le secteur de la culture du lin, il est fréquent que les industriels teilleurs de lin
participent à la culture du lin en collaboration avec des agriculteurs. Cette collaboration est organisée par des contrats de natures diverses.
Dans l'hypothèse la plus courante, celle du contrat du type « compte à demi », selon lequel
teilleurs et agriculteurs partagent la récolte du lin et la charge des frais de culture, on considère qu'il existe une association en participation entre ces deux personnes. Il en résulte que
celles-ci ont chacune la qualité d'exploitant agricole et peuvent à ce titre opter pour leur imposition à la TVA d'après le RSA.
b. Durée de l'option
140
L'option porte sur une première période de trois ans. À la fin de cette première période, elle
est renouvelable par tacite reconduction pour des périodes successives de cinq ans.
Lorsque la date d'échéance de l'option ne coïncide pas avec le dernier jour de la période
annuelle d'imposition choisie par le redevable, l'option est prorogée jusqu'à cette date (CGI, ann. II, art. 260
G).
150
L'option prend obligatoirement effet au 1er janvier de la première année de la période qu'elle
recouvre (voir toutefois II-A-2-a en ce qui concerne les entreprises nouvelles). Les périodes de trois ans et de cinq ans qu'elle peut recouvrir se comptent donc en années civiles.
Remarque : concernant les exploitants ayant opté pour le RSA et ayant opté pour
le dépôt d'une déclaration annuelle selon l'exercice, cf. BOI-TVA-SECT-80-20-20.
c. Délai pour opter
160
L'option est exercée par l'accomplissement pour la première fois des obligations déclaratives
et liquidatives qu'elle entraîne (CGI, annexe II, art. 260 I).
Elle est donc nécessairement exercée jusqu'à une date fixée par décret et au plus tard le
deuxième jour ouvré suivant le 1er mai de l'année suivant celle couverte par l'option.
Elle pourra toutefois également être formulée par lettre simple adressée au centre des
finances publiques, ou par le biais de l'imprimé délivré par la chambre d'agriculture lors de la constitution d'une nouvelle exploitation.
d. Renonciation à l'option
170
Conformément aux dispositions de
l'article 260 I de l'annexe II au CGI, la renonciation à l'option est formulée par lettre recommandée adressée au
service des impôts dont dépend l'exploitation intéressée deux mois au moins avant l'expiration de la période de trois ans ou cinq ans fixée à
l'article 260 G.
La renonciation à l'option fait perdre la qualité de redevable de la TVA et entraîne la
régularisation éventuelle des déductions déjà opérées (cf. BOI-TVA-DED-60).
2. Cas particuliers
a. Exploitations nouvelles
180
Lorsqu'une personne devient exploitant agricole après le 1er janvier en tant que fermier,
métayer ou propriétaire exploitant lui-même, l'option prend effet à la date du début d'exploitation et est réputée avoir été exercée au 1er janvier pour le décompte des périodes prévues à
l'article 260 G du CGI (CGI, annexe
II, art. 260 I).
190
Les mêmes dispositions s'appliquent en cas de mutation d'exploitation en cours d'année. Cette
notion de mutation doit être interprétée strictement : elle implique le changement d'exploitation pour son titulaire et non une simple modification de la surface de l'exploitation existante.
En raison des coutumes régissant notamment les « reprises » de ferme et les cessions ou
cessations de baux ruraux, ces dispositions trouvent à s'appliquer fréquemment.
b. Poursuite de l'activité agricole par le conjoint de l'exploitant
1° En cas de décès de l'exploitant
200
Conformément aux dispositions de
l'article 298 bis II bis du CGI, par dérogation aux dispositions de
l'article 298 bis I et II du CGI, en cas de décès d'un exploitant soumis au régime simplifié, ce régime continue de
s'appliquer dans les mêmes conditions au conjoint, à l'héritier ou à l'indivision reprenant l'exploitation.
2° En cas de retraite de l'exploitant
210
Lorsqu'un agriculteur prend sa retraite ou décède et que son exploitation est reprise par son
conjoint, celui-ci est réputé poursuivre l'exploitation agricole. En matière de TVA, l'agriculteur reprenant l'exploitation peut demeurer dans la même situation que son conjoint décédé ou qui prend sa
retraite, que celui-ci ait été soumis à la taxe de plein droit ou sur option, sous réserve des conditions suivantes. Il doit prendre l'engagement de soumettre à la TVA les cessions ultérieures de
biens mobiliers d'investissement et de procéder aux régularisations prévues à l'article 207 de l'annexe
II au CGI qui auraient été exigibles si le conjoint qui était précédemment exploitant avait continué son
exploitation. Cet engagement, qui vaut, le cas échéant, maintien de l'option en cours, doit être adressé au service des impôts dont relève l'exploitation dans le délai d'un mois de la reprise. A
défaut de cet engagement, le conjoint qui reprend l'exploitation devrait effectuer immédiatement les régularisations mentionnées ci-avant
(RM à M. Gonnot, JO, AN 15 avril 1991, p. 1505, n° 35739).
c. Métayer devenant fermier - Fermier devenant propriétaire
220
Lorsqu'un agriculteur exploitant en tant que métayer devient fermier pour la majeure partie de
son exploitation, il est considéré comme un nouvel exploitant. Il en est de même du fermier ou du métayer qui devient propriétaire.
Si cet exploitant n'était pas redevable de la TVA, il peut opter dans les conditions prévues à
l'article 260 I de l'annexe II au CGI.
S'il était déjà, sur option, soumis à la TVA d'après le RSA, il est admis que l'option en
cours se poursuive. L'intéressé informe simplement le service de la modification juridique intervenue.
En matière de déductions, le fermier ou le métayer ne procèdent notamment à aucune
régularisation au titre des biens qui leur appartenaient antérieurement. En cas de cession ultérieure de ces biens, la régularisation à opérer doit se référer à leur date d'acquisition.
En revanche, le fermier ou le métayer peuvent bénéficier des droits à déduction afférents aux
biens dont ils deviennent propriétaires. Ils déterminent ces droits, comme de nouveaux redevables, à condition qu'ils soient en possession des factures d'achat des dits biens.
d. Changement d'exploitation
230
Lorsqu'un agriculteur change d'exploitation, il est considéré comme un nouvel exploitant. En
conséquence, s'il n'était pas redevable de la TVA sur option, il peut opter dans les conditions prévues à l'article 260
I de l'annexe II au CGI.
Si cet agriculteur était imposé à la TVA d'après le RSA, il doit renouveler son option. Ce
renouvellement est assimilé, en matière de déductions, à une reconduction tacite, c'est-à-dire qu'il n'a pas de régularisations à opérer pour les biens (matériel notamment) dont il demeure
propriétaire et utilisateur (sauf variation de son pourcentage de déduction).
e. Transformation d'une société créée de fait en société de personnes
240
Se reporter au
BOI-TVA-SECT-80-30-40-I-C-1.
f. Cessation d'activité
250
La cessation d'activité intervient à la date de la liquidation finale des stocks. La date de
cessation d'activité ne se confond donc pas nécessairement avec la date de la cessation d'exploitation.
Il n'y a coïncidence de ces deux dates que si l'arrêt de l'exploitation s'accompagne de la
cession préalable ou concomitante des stocks ou de la décision de l'agriculteur de conserver le stock pour ses besoins personnels.
En revanche, dans le cas où l'exploitant agricole déclare avoir l'intention de vendre les
produits en stock après la cessation de l'exploitation, la cessation de l'activité agricole intervient à la date de la dernière opération ouvrant droit à déduction, c'est-à-dire à la date de la
dernière vente d'un produit agricole en stock.
Dans cette dernière hypothèse, la cessation de l'exploitation n'entraîne pas la caducité de
l'option pour le paiement de la TVA. Néanmoins, l'option reste susceptible d'une renonciation dans le délai de droit commun.
B. Conséquences de l'option
260
Les exploitants agricoles qui optent pour leur imposition à la TVA relèvent du RSA. Ce
principe est énoncé par l'article 298 bis-I du CGI.
270
Les règles d'imposition ainsi applicables au secteur agricole sont commentées au
BOI-TVA-SECT-80-30.
280
Cas particulier : lorsqu'un exploitant agricole a exercé l'option, il doit respecter, pour
l'élevage, le transport et la vente des animaux vivants de boucherie et de charcuterie, quatre séries d'obligations concernant :
- l'identification des animaux ;
- la tenue d'une comptabilité-matières ;
- la facturation des opérations réalisées ;
- le transport des animaux.
Ces obligations s'imposent aux seuls exploitants agricoles qui ont formulé l'option. elles
s'imposent également dans le secteur du négoce du bétail à d'autres personnes. Pour ces raisons, ces obligations sont étudiées au BOI-TVA-SECT-80-30-50-20. | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-20-10 | https://bofip.impots.gouv.fr/bofip/559-PGP.html/identifiant=BOI-TVA-SECT-80-20-10-20120912 | 2012-09-12 00:00:00 | 6d2115d11714c5db7672f008de572878c8ccacf6edd3bd2ad2ee88e31cef22a7 | [
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] |
I. Notions générales sur le paiement par virement
1
Le virement bancaire est une opération qui consiste à débiter un compte bancaire pour en
créditer un autre. L'ordre de virement peut être donné par tout moyen accepté par la banque : lettre, imprimé spécifique, télécopie, etc.
10
L'ordre de virement ne transmet pas au bénéficiaire la propriété de la provision ; si le donneur
d'ordre décède ou est frappé d'incapacité avant l'exécution, le virement est annulé. Devant une absence de provision, le virement n'est pas effectué.
20
Parallèlement à l'envoi de la déclaration concernant l'impôt à payer au service des impôts des
entreprises territorialement compétent, le redevable donne l'ordre à sa banque de virer la somme dont il est redevable sur le compte courant du Trésor à la Banque de France.
30
Le virement a été un moyen usuel de paiement comportant depuis 1992 un caractère obligatoire
pour le paiement de certains impôts avant qu'y soit substituée, dans de nombreux cas, l'obligation de règlement par télépaiement. Lorsque qu'il existe encore, le paiement obligatoire s'effectue sous
la forme de virements dématérialisés.
II. Renseignements devant figurer sur les ordres de virement
40
La procédure de paiement par virement nécessite que les informations transmises par le redevable
à sa banque lors de la passation de l'ordre de virement soient suffisamment précises pour permettre au comptable :
- d'identifier la nature et l'échéance de l'impôt acquitté ;
- de rattacher la somme versée auprès de la Banque de France au compte du redevable après
rapprochement avec la déclaration correspondante.
Les informations à fournir par le contribuable à sa banque sont détaillées dans le
tableau ci-dessous :
Rubriques de l'ordre de virement
Modalités de renseignement
DONNEUR D'ORDRE
1 . Nom ou raison sociale de l'entreprise
BENEFICIAIRE
2. Nom abrégé du service des impôts des entreprises (SIE de X)
RIB DU BENEFICIAIRE
3. RIB du SIE : reporter les coordonnées bancaires communiquées par le SIE
MOTIF DE L'OPERATION
4. Numéro de l'imprimé déclaratif
5. Période au titre de laquelle la déclaration est déposée
6. Numéro SIRET du principal établissement de l'entreprise
50
Le respect de ces modalités de renseignement des ordres de virement conditionne l'imputation
du règlement au compte du redevable déclarant et permet d'éviter l'application des pénalités encourues en cas de paiement tardif.
60
La date retenue par l'administration pour apprécier le respect du délai de paiement est la
date du règlement interbancaire qui est inscrite sur la copie de l'avis de virement.
Lorsque la date limite de paiement est un jour férié, un samedi ou un dimanche, le règlement
de l'impôt est effectué dans les délais si la date du règlement interbancaire figurant sur l'avis de virement est celle du premier jour ouvré suivant (règle identique à celle relative au respect des
dates de dépôt des déclarations).
Lorsque la date limite est un jour réputé férié pour le service comptable devant recevoir le
paiement, le règlement doit être effectué à la date d'échéance. En l'occurrence, la fermeture du poste comptable est sans incidence sur la date limite de paiement.
III. Paiement obligatoire par virement direct à la Banque de France
70
L'obligation de paiement par virement direct sur le compte du Trésor à la Banque de France
subsiste, lorsque le montant à payer excède le seuil fixé au 1 de l'article 1681 quinquies du code général des impôts
(CGI), par échéance et par support déclaratif, pour la taxe sur les conventions d'assurance prévue aux articles 991 et suivants
du CGI (CGI, art. 1723 quindecies, I).
(80) | Bulletin officiel des finances publiques - impôts | BOI-REC-PRO-10-10-20 | https://bofip.impots.gouv.fr/bofip/663-PGP.html/identifiant=BOI-REC-PRO-10-10-20-20191224 | 2019-12-24 00:00:00 | 94c58b4d579b67f1e47bbf3b341ccd8c08ec9913df7382c3d047bff075bbd118 | [
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] |
I. Les opérations réalisées par les communes ou les établissements publics de coopération intercommunale dans le domaine
funéraire
A. Service extérieur des pompes funèbres
1
Le service extérieur des pompes funèbres est une mission de service public prévue à
l'article L. 2223-19 du code général des collectivités territoriales (CGCT). Il comprend :
- le transport des corps avant et après mise en bière ;
- l'organisation des obsèques ;
- les soins de conservation ;
- la fourniture des housses, des cercueils et de leurs accessoires intérieurs et extérieurs
ainsi que des urnes cinéraires ;
- la gestion et l'utilisation des chambres funéraires ;
- la fourniture des corbillards et des voitures de deuil ;
- la fourniture de personnel et des objets et prestations nécessaires aux obsèques, inhumations,
exhumations et crémations (fourniture et dépôt de l'urne, dispersion des cendres), à l'exception des plaques funéraires, emblèmes religieux, fleurs, travaux divers d'imprimerie et de la marbrerie
funéraire.
10
Cette mission de service public peut être assurée, sur habilitation préfectorale, par les
communes, directement ou par voie de gestion déléguée, mais également par toute autre entreprise ou association.
20
Eu égard à l'origine de ses ressources, constituées par le prix acquitté par les familles
en paiement des prestations assurées, et aux modalités de son fonctionnement, marquées par la pluralité des intervenants publics ou privés, la section de l'intérieur du Conseil d'État a précisé dans
un avis du 19 décembre 1995 n° 358102, que ce service revêt le caractère d'un service public industriel et commercial.
Remarque 1 : Lorsqu'une commune met à la disposition d'une autre commune ou
d'un organisme de coopération intercommunal les moyens de sa régie municipale des pompes funèbres afin qu'il puisse exercer sur son territoire le service extérieur, elle réalise des prestations de
services taxables de plein droit.
Remarque 2 : Une activité n'est située dans le champ d'application de la TVA
que lorsqu'elle est réalisée à titre onéreux, c'est-à-dire moyennant le paiement d'un prix en rapport avec le service rendu. Dès lors, les communes qui seraient amenées à réaliser gratuitement ou
moyennant une rémunération symbolique les prestations du service extérieur, seraient considérées comme exerçant à ce titre une activité placée en dehors du champ d'application de la TVA.
B. Activités annexes au service extérieur des pompes funèbres
30
Les communes peuvent, le cas échéant, réaliser les activités annexes suivantes qui ne relèvent
pas du service extérieur des pompes funèbres :
- la vente de fleurs ;
- des travaux divers d'imprimerie (enveloppes, faire-part de décès, annonces dans la presse) ;
- la construction, l'entretien et la vente de caveaux ;
- l'entretien et le nettoyage des sépultures et monuments funéraires.
Les activités annexes sont imposables quelle que soit la personne qui les réalise (commune,
entreprise privée).
C. Création et gestion d'un crématorium
40
La création et la gestion d’un crématorium constituent une mission de service public qui
comprend :
- la construction et l’entretien du crématorium ;
- l’ensemble des opérations liées à la crémation des personnes décédées, de la réception du
corps à la remise de l’urne à la personne qui a pourvu aux funérailles ou au plus proche parent de la personne défunte (opération de crémation, location des salons de recueillement et des salles de
cérémonie) ;
- la crémation des restes des corps exhumés à la demande des communes après reprise de
concession ;
- l’incinération des pièces anatomiques humaines à la demande des établissements de santé.
Cette activité ne relève pas du service extérieur des pompes funèbres.
Les communes ou les établissements publics de coopération intercommunale, sont seuls
compétents pour créer et gérer, directement ou par voie de gestion déléguée, sur habilitation préfectorale, les crématoriums
(CGCT, art. L. 2223-40).
50
Aux termes de l’article
256 B du code général des impôts (CGI), les personnes morales de droit public ne sont pas assujetties à la TVA pour l’activité de leurs services administratifs, sociaux, éducatifs, culturels et
sportifs, lorsque leur non-assujettissement n’entraîne pas de distorsions dans les conditions de la concurrence.
La notion de concurrence s’apprécie en fonction du champ d’action géographique de l’organisme
concerné, de la nature de l’activité en cause, de la clientèle vers laquelle cette activité est orientée et des moyens mis en œuvre à cet effet
(BOI-TVA-CHAMP-10-20-10-10 au II-C § 100).
Eu égard aux modalités d’exercice de leur activité (champ d’intervention géographique,
services proposés, tarifs, etc.), les régies communales et intercommunales qui exploitent un crématorium exercent une activité à caractère concurrentiel.
Elles doivent donc être soumises à ce titre à la TVA.
Remarque : Les entreprises privées délégataires qui exploitent un crématorium
sont soumises à la TVA dans les conditions de droit commun.
La collectivité concédante ou affermante est soumise à la TVA sur la redevance versée par
l'entreprise délégataire sauf s'il ressort des termes du contrat que cette redevance ne constitue pas la contrepartie d'un service rendu au délégataire, mais qu'elle est due à raison d'exigences
d'intérêt général ou d'une contribution à l'exercice de l'autorité publique (par exemple l'exécution de fonctions de contrôle).
D. Opérations de gestion et d'entretien des cimetières
60
Les opérations de gestion et d'entretien des cimetières prévues au 14° de
l'article L. 2321-2 du CGCT et à
l'article L. 2223-1 du CGCT comprennent :
- la construction, la réfection ou l'entretien de la clôture du cimetière ;
- l'entretien de monuments funéraires menaçant ruine en cas de défaillance des propriétaires ;
- l'élagage des arbres et l'entretien de la voirie dans le cimetière ;
- les opérations d'exhumation des restes mortels dans des sépultures en terrain commun au
terme du délai de rotation, dans des concessions non renouvelées ou dans des concessions en état d'abandon ;
- la translation des restes mortels de sépultures d'un cimetière désaffecté vers un nouveau
cimetière ;
- la construction et la gestion de columbariums dans l'enceinte du cimetière ;
- l'aménagement et l'entretien du jardin du souvenir dans l'enceinte du cimetière ;
- la construction et l'entretien du dépositoire (dépôt des corps après mise en bière) ;
- la construction, l'entretien et la gestion du caveau provisoire pour les dépôts temporaires
;
- la gestion des concessions de terrains et de cases de columbariums.
Ces opérations ne peuvent être exercées que par la commune ou un établissement public de
coopération intercommunale et ne peuvent pas être déléguées.
Les personnes morales de droit public ne sont pas assujetties à la TVA pour l'activité de
leurs services administratifs, sociaux, éducatifs, culturels et sportifs, lorsque leur non-assujettissement n'entraîne pas de distorsions dans les conditions de la concurrence
(CGI, art. 256 B).
Les opérations de gestion et d'entretien des cimetières constituent donc une activité placée
en dehors du champ d'application de la TVA.
E. Opérations relevant d'une mission de police administrative
70
Ces opérations, qui relèvent de la compétence du maire, comprennent :
- la surveillance des opérations consécutives au décès
(CGCT, art. L. 2213-14) ;
- la police du cimetière (conservation du domaine public, ordre public et salubrité publique)
(CGCT, art. L. 2213-8) ;
- l'organisation des obsèques des personnes dépourvues de ressources suffisantes
(CGCT, art. L. 2223-27 et
CGCT, art. L. 2213-7) ;
- l'enlèvement des corps des personnes décédées sur la voie publique (CGCT, art. L. 2213-7) ;
- l'organisation des obsèques en cas de catastrophe (CGCT, art. L. 2213-7).
Les opérations qui relèvent d'une mission de police administrative du maire constituent une
activité placée en dehors du champ d'application de la TVA en application de l'article 256 B du CGI.
II. Les services de mouillage pour navires de plaisance exploités par des communes
80
Les personnes morales de droit public qui rendent des prestations de services portuaires sont
soumises à la TVA de plein droit (CGI, art. 256 B).
III. La gestion du stationnement sur le domaine public fluvial
90
La mise à disposition d'installations portuaires, maritimes ou fluviales doivent être soumises
à la TVA et la mise à disposition d'un poste d'accostage pour bateaux à flot dans un port constitue une location d'emplacement pour le stationnement des véhicules imposable
(BOI-TVA-CHAMP-10-10-30 au IV-B § 150 et suivants et BOI-TVA-BASE-10-20-40-10 au XI § 230 et suivants).
Dans deux arrêts du 18 décembre 1989
n° 71993 et
n° 71994, le Conseil d'État a jugé qu'une
redevance pour stationnement sur le domaine public fluvial n'était pas assujettie à la TVA dès lors que l'autorisation donnée par le Port autonome de faire stationner à demeure sur la Seine une
péniche à usage de logement :
- relève d'une activité de service public administratif dont le non-assujettissement
n'entraîne pas de distorsion dans les conditions de la concurrence ;
- ne constitue pas une prestation de services portuaires, eu égard au caractère sommaire
des installations mises à la disposition du permissionnaire ;
- n'entre pas dans la catégorie des locations d'emplacements pour le stationnement des
véhicules.
Dans les affaires soumises à la Haute Assemblée, les bateaux en cause étaient dépourvus de
moteur et affectés en permanence au logement. En outre, ils stationnaient le long d'une berge non aménagée.
Compte tenu de la nature des bateaux concernés et des conditions de leur stationnement, il
s'agit de décisions d'espèce qui ne remettent pas en cause l'interprétation administrative.
IV. Les accès aux pistes de ski de fond et aux installations collectives
100
L'article L. 2333-81 du CGCT et
l'article L. 2333-83 du CGCT autorisent les communes à :
- instituer une redevance pour l'accès aux pistes de ski de fond et aux installations
collectives ;
- en confier, éventuellement, la perception à une association départementale,
interdépartementale ou régionale.
Le produit de la redevance est affecté à l'extension et à l'entretien des pistes, ainsi qu'à
la promotion du ski de fond. Il est donc susceptible de ne pas être soumis à la TVA en application de l'article 256 B du
CGI, puisque les activités ainsi financées relèvent des compétences administratives des communes et que le
non-assujettissement n'est pas susceptible d'entraîner des distorsions dans les conditions de la concurrence.
110
Ce non-assujettissement demeure lorsque la redevance est perçue par une association
départementale, interdépartementale ou régionale puisque, selon l'article L. 2333-83 du CGCT,
l'association agit alors en qualité de mandataire de la commune.
120
Lorsque l'association perçoit une rémunération en contrepartie du recouvrement de la
redevance, cette rémunération est taxable quelle que soit la qualification qui lui est donnée (subventions versées par la collectivité locale, conservation d'une quote-part des redevances collectées,
etc.).
V. La collecte et le traitement des ordures ménagères par les communes ou leurs groupements
A. Présentation des modes de financement du service de collecte et de traitement des ordures ménagères
130
Les communes ou leurs groupements peuvent financer le service de collecte et de traitement des
ordures ménagères par :
- leur budget général ;
- la taxe d'enlèvement des ordures ménagères (TEOM) régie par
l'article 1379 du CGI et les articles allant de l'article
1520 du CGI à l'article 1526 du CGI ;
- la redevance pour enlèvement des ordures ménagères (REOM) prévue à
l'article L. 2333-76 du CGCT.
140
Par ailleurs, les collectivités, qui n'ont pas institué la REOM ont l'obligation de percevoir
une redevance spéciale afin d'assurer l'élimination des déchets industriels banals (DIB) des commerçants et artisans
(CGCT, art. L. 2333-78). Il s'agit des déchets qui peuvent être collectés et traités sans sujétion
technique particulière.
150
Toutes les autres sommes perçues par les collectivités à raison du dépôt de déchets par des
personnes ne résidant pas sur leur territoire ou à raison du dépôt de certaines catégories de déchets (déchets volumineux, déchets spéciaux, déchets de certaines professions, etc.) doivent s'analyser
comme des redevances spécifiques qui ne relèvent pas du service de collecte et de traitement des ordures ménagères. Tel est le cas des sommes perçues, le cas échéant, à raison de dépôts volontaires
réalisés par les commerçants et les artisans dans les déchetteries.
B. Règles applicables au service de collecte et de traitement des ordures ménagères
1. Règles applicables aux collectivités
a. Financement du service de collecte et de traitement des ordures ménagères par l'impôt (budget général ou TEOM)
160
Lorsque la collectivité a choisi de financer ce service par l'impôt (budget général ou TEOM),
elle exerce une activité située hors du champ d'application de la TVA (CGI, art. 256 B) et ne peut donc soumettre à la TVA, de
plein droit ou sur option, ni la TEOM, ni la redevance spéciale obligatoirement perçue.
170
Elle reste néanmoins redevable de la TVA, sous réserve du bénéfice de la franchise en base
prévue à l'article 293 B du CGI, à raison des ventes de produits ou de sous-produits issus de la valorisation des déchets. De
même, les redevances spécifiques qu'elle perçoit le cas échéant sont soumises de plein droit à la TVA.
b. Financement du service de collecte et de traitement des ordures ménagères par la REOM
180
Lorsque la collectivité a choisi d'instituer la REOM, elle peut opter pour l'assujettissement
à la TVA de ce service dans les conditions fixées par l'article 260 A du CGI
(BOI-TVA-CHAMP-50-20).
2. Règles applicables aux prestataires des collectivités
a. Situation des entreprises
190
Dans tous les cas, les entreprises prestataires des collectivités doivent soumettre à la TVA
leur rémunération.
b. Situation du groupement intercommunal exploitant une déchetterie ou une usine d'incinération
200
Les prestations rendues par un groupement intercommunal aux collectivités sont également
imposables.
Les communes peuvent en effet continuer à assurer la collecte des ordures ménagères mais
confier à un groupement intercommunal la construction et l'exploitation d'une déchetterie ou d'une usine d'incinération.
Remarque : Les déchetteries sont des installations classées
qui permettent le dépôt de plusieurs types de déchets ayant vocation à être recyclés (papier-cartons, verre, matières plastiques, huiles usagées, piles, gravats, débris de jardin, etc.). Elles
comprennent en règle générale un ou plusieurs quais d'accès, des bennes, un local d'accueil et de gardiennage et une clôture.
Les déchetteries comme les usines d'incinération font partie intégrante du service de collecte
et de traitement des ordures ménagères dont le régime de TVA dépend du mode de financement.
210
Dans cette situation, les communes restent titulaires du service de collecte et de
traitement des ordures ménagères, lequel est financé au moyen, soit de la TEOM, soit de la REOM, l'une et l'autre étant perçues auprès des usagers.
220
Le groupement, quant à lui, agit :
- pour le compte des communes qui le composent et, éventuellement, d'autres communes ; il
agit alors en qualité de prestataire de services des communes qui paient les factures correspondantes à l'aide de fonds prélevés sur leur budget général ;
- parfois, pour le compte d'autres utilisateurs (entreprises, etc.).
1° Traitement des ordures ménagères
230
Dès lors que les conditions posées au
I-B-3-a § 102 du BOI-TVA-CHAMP-50-20 sont remplies, et notamment qu'aucune des collectivités membres du groupement n'est assujettie à la TVA
pour le service d'enlèvement des ordures, le groupement peut bénéficier pour les prestations de traitement des ordures ménagères qu'il leur rend de l'exonération admise par la décision ministérielle
du 25 octobre 1983.
Les sommes reçues des collectivités pour cette activité ne sont alors pas soumises à la TVA,
quelle que soit leur dénomination.
240
En revanche, si le groupement n'applique pas la décision ministérielle ou si l'une des
collectivités membres est assujettie à la TVA au titre du service des ordures ménagères, il doit soumettre à la TVA la totalité de ses recettes d'exploitation, y compris les versements de toute nature
provenant des collectivités locales. Le groupement intercommunal peut renoncer au bénéfice de la décision ministérielle et soumettre les recettes correspondantes à la TVA.
250
Les opérations réalisées au bénéfice d'autres personnes sont toujours imposables
(CGI, art. 256 B).
2° Ventes de vapeur ou de sous-produits issus de la valorisation des déchets
260
Le cas échéant, le groupement assure la production de vapeur ou la vente de divers
sous-produits issus de la valorisation des déchets. Le groupement a alors la qualité de producteur de fluides thermiques (vendus à des entreprises de chauffage ou à des industriels) et de
sous-produits.
Les ventes de vapeur ou de sous-produits sont imposables dans tous les cas
(CGI, art. 256 B).
VI. Les transports scolaires effectués par les collectivités territoriales et leurs groupements
270
Les transports scolaires sont assimilés à des transports publics de voyageurs par
l'article L. 213-11 du code de l'éducation.
Les transports publics de voyageurs sont imposables à la TVA
(CGI, art. 256 B).
Dans un souci de simplification, le principe de taxation ne sera appliqué que si la
collectivité ou le groupement concerné exploitent aussi une ou plusieurs lignes régulières de transports de voyageurs et utilisent les mêmes équipements pour effectuer les transports scolaires.
Lorsque la collectivité ou le groupement n'effectuent que des opérations de transports
scolaires à l'aide d'un matériel qui n'est pas affecté à d'autres opérations, elle peut être exonérée, à ce titre, du paiement de la TVA.
VII. L'exploitation de musées ou de monuments historiques
280
L'exploitation de musées et de monuments historiques constitue une activité économique qui
entre dans le champ d'application de la TVA.
Lorsqu'elle est exercée par une personne morale de droit public, une telle exploitation
constitue une activité éducative ou culturelle qui n'est pas assujettie en application de l'article 256 B du CGI. En effet, la
décision de visiter un musée ou un monument déterminé est fondée sur l'intérêt porté aux œuvres présentées ou à l'édifice.
Dès lors, la condition prévue par l'article 256 B du CGI pour le non-assujettissement,
c'est-à-dire l'absence de distorsions dans les conditions de la concurrence, peut être présumée.
290
Toutefois, cette analyse ne s'applique qu'aux activités spécifiques des musées et des
monuments historiques. Seules les recettes provenant des droits d'entrée et celles qui peuvent y être assimilées (droits perçus pour photographier, filmer ou reproduire les objets des musées ou des
monuments), ainsi que les subventions complétant le financement de ces activités ne supportent pas la taxe.
Les activités accessoires doivent être imposées. Il en va ainsi de celles qui ne peuvent
être considérées comme relevant de l'activité de services éducatifs ou culturels au sens de l'article 256 B du CGI (location de
salles aménagées, exploitation de bars et buvettes, etc.), comme de celles qui sont imposables en application du second alinéa de l'article 256 B du CGI (vente de cartes postales, photographies,
reproductions, moulages, etc.).
VIII. L'exploitation d'un terrain de golf par une collectivité publique
300
En règle générale, les recettes procurées par l'exploitation d'un terrain de golf sont
soumises à la TVA. Ce principe admet, toutefois, deux atténuations. Les collectivités publiques qui gèrent pour leur propre compte de telles installations n'ont pas à soumettre à la taxe les
cotisations réclamées aux usagers lorsque l'application de cette règle n'a pas pour effet de perturber le libre jeu de la concurrence, c'est-à-dire lorsqu'il n'existe pas d'équipements comparables à
proximité. Ce non-assujettissement ne s'étend ni aux recettes procurées par la vente ou la location de matériel ou d'équipements sportifs (à moins que le club ne soit ouvert qu'à ses adhérents et que
les ventes représentent moins de 10 % des recettes totales), ni à celles provenant de l'exploitation d'un restaurant ou d'un bar.
IX. L'exploitation d'un terrain de camping par une commune
310
Les dispositions de
l'article 256 B du CGI peuvent s'appliquer à l'exploitation d'un terrain de campement par une commune si les services rendus
dans ce cadre par la collectivité exploitante sont de nature sociale et ne sont pas concurrentiels.
Le caractère social de l'activité est présumé établi si les tarifs pratiqués sont modulés en
fonction des revenus de la clientèle et demeurent en moyenne inférieurs à ceux qui sont demandés par le secteur privé pour des équipements similaires ; il est également reconnu lorsque la clientèle
qui fréquente le terrain de campement est prioritairement une catégorie sociale défavorisée (jeunes sans emploi, familles nombreuses, personnes âgées, handicapés, etc.).
Dans tous les autres cas, l'exploitation d'un terrain de campement par une commune devrait
être soumise à la TVA. Toutefois l'exploitation d'un terrain de campement municipal peut dans certaines circonstances répondre à la satisfaction de besoins qui ne sont pas suffisamment couverts par
l'initiative privée.
Pour tenir compte de ces situations, l'exploitation de terrains municipaux de campement qui
procurent aux communes un montant de recettes annuelles inférieur à celui mentionné au a du 2° du I de l'article 293 B du CGI
est placée hors du champ d'application de la taxe dès lors que ces terrains ne peuvent pas concurrencer de manière importante les exploitations privées.
X. La fourniture d'eau dans les communes ou établissements publics de coopération intercommunale
A. Situation des communes et établissements publics de coopération intercommunale d'au moins 3 000 habitants
320
Le dernier alinéa de
l'article 256 B du CGI soumet obligatoirement à la TVA la fourniture d'eau dans les communes ou établissements publics de
coopération intercommunale d'au moins 3 000 habitants.
1. Organismes concernés
330
L'assujettissement obligatoire à la TVA s'applique aux communes ou à leurs établissements
publics de coopération intercommunale au titre de l'exploitation du service public de l'eau.
Il est indifférent à cet égard que le service soit exploité avec ou sans l'aide d'un
prestataire extérieur de services (entreprise, autre collectivité territoriale).
Remarque : Lorsque le service public de l'eau est concédé, affermé ou confié
à un prestataire de services, l'exploitant, autre qu'une collectivité, est déjà soumis de plein droit à la TVA au titre de cette activité.
La collectivité concédante ou affermante est soumise à la TVA sur la redevance versée par
l'entreprise délégataire sauf s'il ressort des termes du contrat que cette redevance ne constitue pas la contrepartie d'un service rendu au délégataire, mais qu'elle est due à raison d'exigences
d'intérêt général ou d'une contribution à l'exercice de l'autorité publique.
2. Opérations imposables
340
L'imposition concerne l'ensemble des opérations du service public de distribution de l'eau
de la commune ou des établissements publics de coopération intercommunale à destination de leurs usagers.
Cette imposition porte également sur les livraisons d'eau ou sur les prestations de services
afférentes à la fourniture d'eau que ces communes ou établissements publics fournissent éventuellement à des personnes ou organismes qui ne sont pas leurs usagers notamment à d'autres communes ou
établissements publics, quelle que soit la population de ces dernières.
350
Enfin, le service d'assainissement qui constitue un service public indépendant de celui de
la distribution d'eau potable n'est pas visé par les dispositions du dernier alinéa de l'article 256 B du CGI.
Ce service, qui comprend notamment l'évacuation des eaux usées et pluviales est placé en
dehors du champ d'application de la TVA conformément à l'article 256 B du CGI. Il peut être soumis à la TVA sur option (CGI, art.
260 A).
Cette option permet le cas échéant à une commune ou à un établissement de coopération
intercommunale qui exploite un service d'assainissement concurremment avec un service de fourniture d'eau imposable d'éviter une dualité de régimes d'imposition.
3. Condition de population
360
Le nombre d'habitants à prendre en considération est celui qui résulte du dernier
recensement disponible de l'Institut national de la statistique et des études économiques éventuellement mis à jour selon les procédures en vigueur.
Une commune, qui dépasse le seuil de 3 000 habitants, devient obligatoirement imposable à la
TVA au titre de ses opérations de fourniture d'eau à compter du 1er janvier de l'année suivant le recensement ou la dernière mise à jour.
Une commune qui passe en dessous de ce seuil cesse d'être obligatoirement imposable à
compter de cette même date. Elle peut le demeurer par l'effet de l'option propre à l'article 260 A du CGI.
B. Situation des communes et établissements publics de coopération intercommunale de moins de 3 000 habitants
1. Opérations faites avec les usagers
370
Les communes ou établissements publics de coopération intercommunale de moins de
3 000 habitants demeurent placés en dehors du champ d'application de la TVA conformément à l'article 256 B du CGI.
Remarque : Les prestations d'entreprises privées collaborant à l'exécution du
service public dans le cadre de simples marchés de service sont imposables. Mais l'intervention de ces entreprises ne rend pas le service public lui-même imposable.
L'article 260 A du
CGI prévoit néanmoins que ces communes ou établissements publics peuvent opter pour leur assujettissement à la taxe (BOI-TVA-CHAMP-50-20).
2. Opérations effectuées entre collectivités territoriales
380
Des établissements publics de coopération intercommunale ou des communes qui n'appartiennent
pas à un groupement, peuvent néanmoins avoir recours, pour l'exécution de tout ou partie de leur propre service de fourniture d'eau aux usagers, à d'autres communes ou établissements publics locaux
qui agissent en qualité de prestataires de services de la commune titulaire du service.
Ces prestations de services, si elles sont réalisées par des communes ou établissements
publics locaux de moins de 3 000 habitants qui ne sont pas taxables au titre de leur propre service de fourniture d'eau, peuvent ne pas être soumises à la TVA lorsqu'elles sont rendues à d'autres
communes ou établissements publics de coopération intercommunale de moins de 3 000 habitants qui n'ont pas exercé l'option pour leur assujettissement à la taxe au titre du même service dès lors que
les conditions posées au I-B-3-a § 102 à 105 du BOI-TVA-CHAMP-50-20 sont remplies.
XI. Les services d'assainissement collectif et non collectif
390
Les services publics d’assainissement collectif et non collectif constituent
deux services publics distincts, à caractère industriel et commercial, financés par deux redevances distinctes.
Chacun de ces services peut faire l’objet d’un mode d’exploitation spécifique (régie,
concession, affermage, etc.).
Cependant, les services d’assainissement collectif et non collectif peuvent être
organiquement unifiés dès lors que les opérations financières des deux services sont bien distinguées au sein du budget annexe.
400
Les communes ou les établissements publics de coopération intercommunale (EPCI) doivent
délimiter, après enquête publique, les zones relevant de l’assainissement collectif et celles relevant de l’assainissement non collectif
(CGCT, art. L. 2224-10).
Les études de zonage, qui peuvent être réalisées dans le cadre ou indépendamment de
l’établissement du plan local d’urbanisme, sont financées par le budget général de la commune ou de l’établissement public de coopération intercommunale (EPCI) et, le cas échéant, par des subventions
des agences de l’eau et des conseils généraux.
A. Raccordement aux systèmes d’assainissement collectif
410
Le raccordement des immeubles aux égouts, disposés pour recevoir les eaux usées domestiques
et établis sous la voie publique (assainissement collectif), est obligatoire en application de l’article L. 1331-1 du code de
la santé publique (CSP).
420
Lors de la mise en service d’un nouvel égout ou lors du raccordement d’un nouvel immeuble à
un égout existant, la commune peut être amenée à percevoir auprès du ou des propriétaires de l’immeuble diverses sommes (CSP,
art. L. 1331-2 et suiv.), distinctes de la redevance d’assainissement collectif, dont le régime est défini ci-après.
1. Frais de branchement à l’égout
430
Le branchement à l’égout comprend une partie publique, située sous la voie publique, et une
partie privée, constituée par les ouvrages amenant les eaux usées de l’immeuble à la partie publique du branchement.
La partie du branchement située sous la voie publique peut être réalisée par la commune,
soit d’office lors de la construction d’un nouvel égout, soit sur demande des propriétaires pour les immeubles édifiés postérieurement à la mise en service de l’égout
(CSP, art. L. 1331-2). Elle est autorisée à se faire rembourser par les propriétaires intéressés, le cas échéant de
manière forfaitaire, tout ou partie des dépenses engagées.
La partie privée du branchement est à la charge exclusive du propriétaire de l’immeuble.
440
Lorsque le propriétaire de l’immeuble est défaillant, la commune peut, après mise en demeure
de ce dernier et à ses frais, procéder d’office aux travaux nécessaires pour amener les eaux usées à la partie publique du branchement et pour mettre hors d’état de créer des nuisances à venir
(CSP, art. L. 1331-6).
Dans ces deux hypothèses, les sommes perçues constituent la contrepartie de travaux
immobiliers réalisés par la collectivité taxés de plein droit dans les conditions de droit commun, quel que soit le nombre d’habitants de la collectivité, le mode de gestion du service
d’assainissement collectif ou le régime de TVA sous lequel est placée la collectivité.
2. Participation forfaitaire pour raccordement à l’égout
450
Aux termes de
l’article L. 1331-7 du CSP, une commune peut demander aux propriétaires d’immeubles édifiés postérieurement à la mise en
service de l’égout une participation forfaitaire pour tenir compte de l’économie réalisée par eux en évitant une installation d’évacuation ou d’épuration individuelle.
Cette participation ne constitue pas, pour la collectivité territoriale, la contrepartie
d’une opération située dans le champ d’application de la TVA et ce, même si la collectivité a exercé l’option de l’article 260 A du
CGI pour l'imposition à la TVA de son service d’assainissement collectif. Elle n’est donc pas soumise à la TVA.
3. Somme payée pour défaut de raccordement à l’égout
460
Tant que le propriétaire ne s’est pas conformé à l’obligation de se raccorder à l’égout, il
peut être astreint, en application de l’article L. 1331-8 du CSP au paiement d’une somme au moins équivalente à la
redevance qu’il aurait payée au service public d’assainissement et qui peut, le cas échéant, être majorée par le conseil municipal.
Cette somme ne constitue pas, pour l’exploitant du service public, la contrepartie d’une
opération située dans le champ d’application de la TVA.
Elle n’a, par ailleurs, pas d’incidence sur la détermination, le cas échéant, des droits à
déduction de la collectivité exploitante ou du délégataire qui la perçoit.
B. Systèmes d’assainissement non collectif
470
Le raccordement des immeubles aux égouts existants, disposés pour recevoir les eaux usées
domestiques et établis sous la voie publique (systèmes d’assainissement collectif) est en principe obligatoire.
Mais pour ceux des immeubles qui ne sont pas raccordés en application de
l'article L. 2224-10 du CGCT et de
l'article R. 2224-7 du CGCT (absence d’intérêt pour l’environnement, coût excessif, densité de
population faible) , la réglementation du code de la santé publique leur fait obligation d’être dotés d’un assainissement autonome dont les installations doivent être maintenues en bon état de
fonctionnement (CSP, art. L. 1331-1).
Remarque : Cette obligation ne s’applique ni aux immeubles abandonnés ni aux
immeubles qui en fonction de la réglementation doivent être démolis ou doivent cesser d’être utilisés.
480
Par installation d'assainissement non collectif, on désigne toute installation
d'assainissement assurant la collecte, le transport, le traitement et l'évacuation des eaux usées domestiques des immeubles ou parties d'immeubles non raccordés à un réseau public de collecte des eaux
usées (arrêté du 7 septembre
2009 fixant les prescriptions techniques applicables aux installations d'assainissement non collectif recevant une charge brute de pollution organique inférieure ou égale à 1,2 kg/j de DBO5). Il
peut s’agir d’installations pour des maisons individuelles, des immeubles ou groupes d’immeubles : fosses toutes eaux, fosses septiques, chimiques, bacs à graisses, puits d’infiltration, etc.
490
Conformément à
l'article L. 2224-8 du CGCT et à
l'article L. 2224-9 du CGCT, les communes ou les EPCI prennent obligatoirement en charge les dépenses
de contrôle des systèmes d’assainissement non collectif. Elles peuvent également prendre en charge les dépenses d’entretien de ces systèmes.
Les contrôles sont réalisés dans les conditions fixées par
l'arrêté du 27 avril 2012 relatif aux modalités de l'exécution de la mission de contrôle des
installations d'assainissement non collectif.
500
Une commune ou un EPCI, qui exploite directement le service public d’assainissement
autonome, est placé hors du champ d’application de la TVA mais peut opter pour l’assujettissement à la TVA en application de
l’article 260 A du CGI (BOI-TVA-CHAMP-50-20).
510
Lorsque le propriétaire ne s’est pas conformé à l’obligation d’avoir une installation
d’assainissement autonome réglementaire, il est astreint, en application de l’article L. 1331-8 du CSP, au paiement d’une
somme au moins équivalente à la redevance qu’il aurait payée au service public d’assainissement non collectif, et qui peut, le cas échéant être majorée par le conseil municipal.
C. Études de zonage
520
Ces études, financées par le budget général qu’elles soient réalisées dans le cadre ou
indépendamment du plan local d’urbanisme, se rattachent à l’activité d’urbanisme de la collectivité, autrement dit à une activité au titre de laquelle cette dernière n’est pas assujettie à la TVA.
En tout état de cause, ces études ne sont pas financées par la redevance d’assainissement
collectif ou non collectif.
Dans ces conditions, la TVA grevant le coût de ces études n’ouvre pas droit à déduction pour
la collectivité, quel que soit le régime de TVA applicable aux services publics d’assainissement collectif et non collectif.
530
Toutefois, une étude destinée à délimiter les zonages d’assainissement est susceptible
d’être éligible au fonds de compensation pour la TVA (FCTVA), au titre de l’article L. 121-7 du code de l’urbanisme, si ces
zonages sont repris dans le document d’urbanisme concerné par cet article. En revanche, si la commune ou l’établissement public de coopération intercommunal concerné ne possède ni de plan local
d’urbanisme ni de carte communale, ou s’il effectue une étude de zonage sans modification du plan local d’urbanisme, cette dépense ne peut pas être éligible au fonds.
XII. La gestion d'aérodromes
A. Financement des missions de sécurité, sûreté, incendie, sauvetage (SSIS)
540
Par un
arrêt du 20 mai 1998 n° 179784 et 180959,
Syndicat des compagnies aériennes autonomes, le Conseil d'État a énoncé que la mission du service de sécurité sûreté (incendie , sauvetage) correspondait à une mission d’intérêt général qui ne
pouvait être mise à la charge des usagers au moyen de redevances.
Compte tenu de cette décision, les missions de service public mises à la charge des
gestionnaires d’aérodromes (sécurité, sûreté, incendie, sauvetage, lutte contre le péril aviaire, mesures effectuées dans le cadre de contrôles environnementaux) sont désormais financées par deux
taxes, la taxe de l'aviation civile et la taxe d'aéroport.
1. Taxe de l'aviation civile
550
La taxe de l'aviation civile est instituée par
l'article 302 bis K du CGI.
Cette taxe, due par les entreprises de transports publics aériens, est perçue au profit du
budget annexe «contrôle et exploitation aériens» et du budget général de l'État.
Elle est assise sur le nombre de passagers et la masse de fret et de courrier embarqués par
l’entreprise sur l’aérodrome.
2. Taxe d'aéroport
560
La taxe d’aéroport est instituée par
l’article 1609 quatervicies du CGI.
Cette taxe, dont l’assiette est identique à celle de la taxe d’aviation civile et qui est
due par les mêmes redevables est perçue au profit des personnes publiques ou privées exploitant des aérodromes. Son tarif est exprimé en fonction de classes d’aéroport, définies selon le nombre
d’unités de trafic assurées et varie selon qu’il s’agit de passagers ou de fret et de courrier.
Son recouvrement est assuré par l'agent comptable du budget annexe « contrôle et
exploitation aériens ».
B. Conséquences sur la situation des gestionnaires d’aérodromes au regard de la TVA
570
Conformément aux jurisprudences de la Cour de justice des Communautés européennes et du
Conseil d'État, une opération est placée dans le champ d’application de la TVA si deux conditions sont simultanément remplies :
- le service doit procurer un avantage individualisé au bénéficiaire ;
- et la somme versée par le bénéficiaire doit être en relation avec l’avantage retiré de
la prestation.
Ainsi, les activités d’intérêt général financées par des taxes fiscales sont placées hors
du champ d’application de la TVA.
Tel est le cas des activités des exploitants d’aérodromes financées par la taxe
d’aéroport et la taxe d'aviation civile.
Les règles applicables aux autres opérations réalisées par les exploitants d’aérodromes
(prestations de services aéroportuaires, etc.) demeurent inchangées. | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-10-20-10-30 | https://bofip.impots.gouv.fr/bofip/727-PGP.html/identifiant=BOI-TVA-CHAMP-10-20-10-30-20140113 | 2014-01-13 00:00:00 | eedf5100a78599b0bf1e4a5c115256ef4222dfbdd7ce192a84036304e75395e3 | [
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À remplir par les sociétés qui sollicitent l'agrément prévu à
l'article 39 quinquies A 2 du CGI.
I. Renseignements généraux sur la société sollicitant l'agrément
Raison sociale :
Forme juridique :
Date de constitution (ou date prévue pour la constitution s'il s'agit d'une société en
formation) :
Adresse complète (avec numéro de téléphone) :
Nature des recherches effectuées par la société :
Adresse et description sommaire des installations existantes :
Personnel employé :
II. Renseignements relatifs au capital social
A. S'il s'agit d'une société en formation
Nombre d'actions ou de parts
Valeur nominale
Capital social
Capital qu'il est envisagé de réunir
Liste des souscripteurs probables ; pourcentage ou montant de la participation de chacun d'eux
:
B. S'il s'agit d'une société déjà constituée
Nombre d'actions ou de parts
Valeur nominale
Capital social
Capital à la date de dépôt du dossier
Augmentation de capital envisagée
TOTAL
Prime d'émission :
Date prévue pour la réalisation de l'augmentation de capital :
Liste des souscripteurs probables ; pourcentage ou montant de la participation de chacun d'eux
:
III. Renseignements relatifs au programme que la société envisage de réaliser
Nature des recherches qui seront entreprises ou poursuivies :
Montant du programme, année par année, avec énumération des acquisitions d'immeubles ou de
matériels envisagés et évaluation détaillée de leur coût :
Plan de financement année par année :
Date et signature
La demande d'agrément comportant une réponse précise à chacune des questions ci-dessus
énumérées doit être adressée en quatre exemplaires avec une copie des statuts (ou du projet de statuts) et du dernier bilan (s'il s'agit d'une société déjà constituée) à la direction générale des
finances publiques, service juridique de la fiscalité, bureau des agréments. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000124 | https://bofip.impots.gouv.fr/bofip/754-PGP.html/identifiant=BOI-LETTRE-000124-20130930 | 2013-09-30 00:00:00 | d381da39716e45c1aabe4e050e9d1f069889ab297e2bcfcd1e0aa4a2c8186284 | [
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1
L'article 1464 I du code
général des impôts (CGI) prévoit une exonération permanente de cotisation foncière des entreprises (CFE), sur délibération de portée générale prise dans les conditions définies à
l'article 1639 A bis du CGI par les communes et leurs établissements publics de coopération intercommunale (EPCI) dotés
d’une fiscalité propre, en faveur des établissements réalisant une activité de vente de livres neufs au détail qui disposent au 1er janvier de l’année d’imposition du label de librairie
indépendante de référence (LIR).
10
Cette exonération est réservée aux petites ou moyennes entreprises (PME) au sens du droit de
l'Union européenne (UE), dont le capital est détenu, de manière continue, à 50 % au moins par des personnes physiques ou certaines entreprises détenues dans les mêmes conditions, et non liées à une
autre entreprise par un contrat prévu par l’article L. 330-3 du code de commerce (C. com.) (contrat de franchise).
20
Cette exonération est subordonnée au respect de l'article 53 du
règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides
compatibles avec le marché intérieur en application des articles 107 et 108 du traité.
Cette disposition d'encadrement communautaire s'applique à compter des impositions établies au
titre de 2019.
22
Par ailleurs, à compter de 2019, les communes et leurs EPCI à fiscalité propre qui ont délibéré
en faveur de l'exonération prévue à l'article 1464 I du CGI peuvent exonérer de CFE, par une délibération de portée générale prise dans les conditions définies à l’article 1639 A bis du CGI, les
librairies indépendantes autres que celles labellisées LIR au titre de l'article 1464 I bis du CGI
(BOI-IF-CFE-10-30-30-45).
25
Un tableau résume l'ensemble des exonérations et abattements de CFE sur ou sauf délibération au
BOI-ANNX-000229.
I. Champ d'application de l'exonération
A. Conditions d’exonération tenant à l’entreprise dont relève l’établissement exonéré
30
Pour bénéficier de l'exonération prévue à
l’article 1464 I du CGI, l'établissement doit, au cours de la période de référence retenue pour la détermination des bases
d’imposition mentionnée à l'article 1467 A du CGI, relever d’une entreprise qui remplit cumulativement les conditions tenant
à sa taille, à la détention de son capital et à son indépendance (absence de lien avec une autre entreprise par un contrat de franchise).
40
L’établissement doit être exploité par une entreprise répondant simultanément, au cours de la
période de référence, aux conditions suivantes :
- être une PME au sens du droit de l'UE (annexe I au
règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides
compatibles avec le marché intérieur en application des articles 107 et 108 du traité), c’est-à-dire une entreprise employant moins de 250 personnes, qui a, soit réalisé un chiffre d’affaires
inférieur à 50 millions d’euros, soit un total de bilan inférieur à 43 millions d’euros ;
- présenter un capital détenu de manière continue à 50 % au moins :
- par des personnes physiques ;
- ou par une PME, au sens du droit de l'UE, non liée à une autre entreprise par un contrat de
franchise, et dont le capital est détenu à hauteur de 50 % au moins par des personnes physiques ;
- ne pas être liée à une autre entreprise par un contrat prévu par l'article L.
330-3 du C. com..
50
Un tableau récapitulant les conditions d’appréciation de ces critères est disponible au
BOI-ANNX-000258.
1. Condition tenant à la taille de l’entreprise
60
Pour bénéficier de l'exonération, l'établissement doit dépendre d’une entreprise qui respecte
simultanément les deux conditions suivantes :
- employer moins de 250 personnes, l'effectif devant être calculé conformément aux
dispositions de l'article 5 de l'annexe I au règlement (UE) de la Commission du 17 juin 2014 déclarant
certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité (RGEC) modifié par le
règlement (UE) n°2017/1084 de la Commission du 14 juin 2017 ;
- réaliser un chiffre d’affaires inférieur à 50 millions d’euros, pour une période de douze
mois, ou disposer d’un total de bilan inférieur à 43 millions d’euros.
70
Il est précisé que :
- pour la condition relative à l’effectif, il n’y a pas lieu de corriger l’effectif en
fonction de la durée d’activité au cours de l’année de création ou en l'absence d'exercice de douze mois clos au cours de la période de référence ;
- le chiffre d'affaires à retenir, en l'absence d'exercice de douze mois clos au cours de la
période de référence, est déterminé en calculant prorata temporis les chiffres d’affaires des exercices couvrant cette même année.
Exemple : Une entreprise clôt un exercice de treize mois au 28 février N, puis
l’exercice suivant au 28 février N+1. Pour une exonération au titre de l’année N+2, le chiffre d'affaires à retenir est égal aux 2/13èmes du chiffre d’affaires de l’exercice clos en N,
majorés des 10/12èmes de celui clos au 28 février N+1.
Cependant, pour l’exonération au titre des deux années suivant celle de la création ou de la
reprise de l’établissement, le chiffre d’affaires à retenir est celui réalisé entre la date de début d’activité dans l’établissement et le 31 décembre de la première année d’activité, recalculé pour
correspondre à une année pleine.
Le total de bilan à retenir, à défaut d’exercice clos au cours de la période de référence, est
celui figurant dans l’arrêté provisoire des comptes établi cette même année. Lorsque plusieurs exercices, aucun n’ayant une durée égale à douze mois, sont clos au cours de cette même année, la
condition relative au total du bilan doit être satisfaite au terme de chacun des exercices clos. Lorsqu’un seul exercice, quelle que soit sa durée, est clos au cours de cette même année, la condition
relative au total du bilan doit être satisfaite au terme de cet exercice.
2. Condition tenant à la composition du capital de l’entreprise
80
Le capital de l’entreprise prétendant à l’exonération de CFE prévue par
l’article 1464 I du CGI doit être détenu de manière continue, directement ou indirectement, à 50 % au moins :
- par des personnes physiques ;
- ou par une société satisfaisant aux mêmes critères d’effectif et de chiffre d’affaires ou de
total de bilan que ceux imposés à l’entreprise prétendant à l’exonération, non liée à une autre entreprise par un contrat de franchise et dont le capital est détenu pour 50 % au moins par des
personnes physiques.
90
La condition tenant à la composition du capital de l’entreprise doit être remplie tout au long
de la période de référence retenue pour l’année au titre de laquelle l’établissement souhaite bénéficier de l’exonération.
3. Condition tenant à l'indépendance de l’entreprise
100
Pour bénéficier de l’exonération prévue par
l’article 1464 I du CGI, l’entreprise ne doit pas être liée à une autre entreprise par un contrat prévu par
l’article L. 330-3 du C. com.. Ne sont donc susceptibles d’être exonérées que les librairies indépendantes, et non pas les
librairies liées à une autre entreprise par un contrat de franchise. Toutefois, il n’est pas tenu compte des contrats de franchise se rapportant aux activités autres que celles de vente de livres
neufs.
110
Le contrat de franchise est l’accord par lequel une entreprise, le franchiseur, accorde à une
autre, le franchisé, en échange d’une compensation financière directe ou indirecte, le droit d’exploiter un ensemble de droits de propriété industrielle ou intellectuelle concernant des marques, noms
commerciaux, enseignes, dessins et modèles, droits d’auteur, savoir-faire ou brevet, destinés à être exploités pour la revente de produits ou la prestation de services à des utilisateurs finaux. La
franchise consiste ainsi dans la mise à disposition de savoir-faire et de signes distinctifs en vue du développement d’une activité de distribution. Les obligations du franchiseur sont prévues par
l’article L. 330-3 du C. com.
120
La condition d’indépendance de l’entreprise dont relève l’établissement doit être remplie tout
au long de la période de référence retenue pour l’année au titre de laquelle l’exonération est sollicitée.
B. Condition d’exonération tenant à l’établissement
130
L’exonération prévue par
l’article 1464 I du CGI concerne les établissements qui disposent au 1er janvier de l’année d’imposition du label
LIR. En cas de retrait du label en cours d’année, l’exonération prévue par l’article 1464 I du CGI reste acquise au titre de cette année, les autres conditions étant par ailleurs remplies.
140
Le label LIR est délivré par le ministère chargé de la culture aux établissements qui
réalisent une activité principale de vente de livres neufs, relèvent d’une entreprise remplissant les conditions mentionnées ci-dessus et, simultanément :
- disposent de locaux ouverts à tout public ;
- proposent un service de qualité reposant notamment sur une offre diversifiée de titres, la
présence d’un personnel affecté à la vente de livres en nombre suffisant et des actions régulières d’animation culturelle.
Les conditions d’octroi du label sont précisées par le
décret n° 2011-993 du 23 août
2011 relatif au label de librairie de référence et au label de librairie indépendante de référence.
150
L’exonération s’applique à l’ensemble des activités de l’établissement, et non pas à la seule
activité de vente de livres neufs au détail, dès lors que cet établissement remplit toutes les conditions requises.
II. Modalités d'application de l'exonération
A. Encadrement européen
160
Les allègements d’impôts dont sont susceptibles de bénéficier les entreprises au titre
d’établissements exonérés en application de l’article 1464 I du CGI sont subordonnés au respect de l'article 53 du
règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides
compatibles avec le marché intérieur en application des articles 107 et 108 du traité (règlement général d'exemption par catégorie ou RGEC), modifié par le
règlement (UE) n° 2017/1084 de la Commission du 14 juin 2017.
B. Bases exonérées et durée de l’exonération
170
L’exonération porte sur la totalité des bases d’imposition à la CFE de l’établissement
éligible à l’exonération et de la part revenant à chaque commune ou EPCI ayant délibéré.
180
Les bases exonérées s’entendent après application de toute réduction ou abattement, notamment
:
- de la réduction pour création d'établissement
(CGI, art. 1478, II) ;
- de la réduction de 25 % des bases
(CGI, art. 1472 A ter).
190
L’exonération ne s’applique qu’à la CFE proprement dite et à la taxe spéciale d'équipement.
Elle ne concerne ni la taxe pour frais de chambres de commerce et d’industrie, ni la taxe pour frais de chambres des métiers et de l'artisanat.
200
En cas de changement d’exploitant au bénéfice d’une entreprise remplissant les conditions pour
bénéficier de l’exonération de CFE prévue par l’article 1464 I du CGI, l’établissement est éligible à cette même exonération
à compter du 1er janvier de l’année suivant celle de la reprise d’établissement, lorsque toutes les conditions requises sont par ailleurs remplies. Si le changement a lieu un
1er janvier, l’exonération court à compter de cette date.
210
L'exonération cesse définitivement de s'appliquer à compter du 1er janvier de
l’année au titre de laquelle les conditions pour en bénéficier ne sont plus remplies. En revanche, l'exonération des années antérieures n'est pas remise en cause.
220
Exemple : Un établissement obtient le label en février N. Le
label lui est retiré courant avril N+2. Pour les années N+1 et N+2, et sous réserve de satisfaire l’ensemble des conditions prévues par l’article 1464 I du CGI, il bénéficie de l’exonération.
En revanche, et compte tenu du fait qu’il n’a plus le label au 1er janvier N+3,
l’établissement ne remplit plus l’ensemble des conditions requises pour bénéficier de l’exonération. Par conséquent, l’entreprise ne bénéficie plus de l’exonération à compter de N+3. L’exonération
obtenue au titre de N+2 n’est, en revanche, pas remise en cause.
III. Obligations déclaratives
230
Pour bénéficier de l'exonération, les contribuables déclarent, dans les délais fixés à
l'article 1477 du CGI, les éléments entrant dans le champ d'application de l'exonération. Cette demande doit être adressée,
pour chaque établissement exonéré, au service des impôts des entreprises (SIE) dont relève l'établissement.
240
Les entreprises qui entendent bénéficier de l'exonération doivent le préciser l'année
précédant celle où l'exonération doit s'appliquer :
- en cas de création d'établissement ou de changement d'exploitant, sur l'imprimé n°
1447-C-SD (CERFA n° 14187) ;
- et chaque année, sur l'imprimé
n°1447-M-SD (CERFA n° 14031).
Ces imprimés sont accessibles sur le site
www.impots.gouv.fr.
À défaut de dépôt de la déclaration annuelle dans les délais fixés à l'article 1477 du CGI au
titre d'une année, l'exonération n'est pas accordée pour cette année.
250
Un contribuable peut demander le bénéfice de l'exonération dans les déclarations visées
au III § 240 dans l'hypothèse où il aurait fait une demande de label et n'aurait pas encore reçu confirmation qu'il bénéficie du label à la date de dépôt de ces déclarations.
260
Les augmentations de bases faisant suite, après ces délais, soit à une rectification qui ne
vise pas à réparer une erreur de l'administration, soit à une déclaration de base hors délais, ne peuvent bénéficier de l'exonération pour les années en cause.
270
Les entreprises qui cessent de remplir, en cours de période d'exonération, les conditions
requises pour bénéficier de celle-ci ou qui souhaitent renoncer à l'exonération doivent l'indiquer dans le délai prévu pour le dépôt de la déclaration n° 1447-M-SD (CERFA n° 14031),
disponible sur le site www.impots.gouv.fr, au SIE dont dépend l'établissement. | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE-10-30-30-40 | https://bofip.impots.gouv.fr/bofip/799-PGP.html/identifiant=BOI-IF-CFE-10-30-30-40-20190703 | 2019-07-03 00:00:00 | c93584ee6c34eeb1094ec30026bd464f909ecb9a1696b773933921b9928caeb1 | [
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1
Les questions particulières soulevées au cours d'une instance déjà ouverte sont désignées sous
l'appellation générale d'incidents de procédure. Ceux-ci ont pour effet soit de suspendre ou d'arrêter la marche de l'instance, soit de modifier la physionomie du litige, soit même de le transformer.
Les incidents de procédure comprennent :
- la question prioritaire de constitutionnalité et les questions préjudicielles ;
- le désistement ;
- les conclusions reconventionnelles ;
- la connexité.
I. Question prioritaire de constitutionnalité et questions préjudicielles
A. Question prioritaire de constitutionnalité
10
En application de
l'article
29 de la loi constitutionnelle n° 2008-724 du 23 juillet 2008 de modernisation des institutions de la Vème République, un citoyen peut depuis le 1er mars 2010, dans le cadre d'une
instance engagée devant une juridiction, soutenir qu'une disposition législative porte atteinte aux droits et libertés que la Constitution garantit. La
loi organique n 2009-1523 du 10
décembre 2009 ainsi que le
décret n° 148 du 16 février 2010
en précise les modalités d'application.
Les
articles réglementaires R* 771-3 à
R
*771-21 du Code de justice administrative (CJA)
organisent la procédure dite de la question prioritaire de constitutionnalité devant les juridictions administratives.
Cf. BOI-CTX-DG-20-60-10.
B. Questions préjudicielles
20
Cette question est étudiée au BOI-CTX-DG-20-60-20.
II. Désistement
30
Cf. également
BOI-CTX-ADM-10-30-II-C-1 les cas où le requérant est réputé s'être désisté.
A. Conditions de validité du désistement
40
Les règles relatives au désistement des instances introduites devant le tribunal administratif
sont fixées par l'article R636-1 du code de justice administrative (CJA).
Aux termes de cet article, le désistement peut être fait et accepté par des actes signés des
parties ou de leurs mandataires et déposés au greffe. Il est instruit dans les formes prévues pour la requête introductive d'instance.
Le désistement est soumis à l'acceptation de la partie adverse lorsque celle-ci a présenté des
conclusions reconventionnelles (cf. ci-après § 120 et suivants).
Il résulte de ces textes que, pour qu'un désistement soit valable, il faut que les conditions
suivantes soient remplies.
1. Le désistement doit être fait par écrit et signé
50
Il s'ensuit que le tribunal administratif ne saurait valablement donner acte d'un
désistement oral (CE, arrêt du 29 mars 1901, n° 96483, RO, 6239, Leb. chron. p. 345, 3e esp. et 3 avril 1940, n° 36378, Bull. n° 9, 1940, p. 166, TJCA, n° 59004, Leb. chron. p. 121). Il peut
valablement statuer sur des chefs de demande dont le réclamant ne s'est désisté qu'oralement.
2. Le désistement doit être donné par une personne qualifiée
60
En particulier, un tiers ne peut valablement se désister que s'il est expressément habilité à
le faire, soit par le mandat en vertu duquel il a introduit ou soutenu l'instance, soit par un pouvoir spécial.
Jugé en ce sens que lorsqu'une instance a été engagée par une demande signée du
contribuable lui-même, le mandataire qui a été constitué pour suivre cette instance n'a pas qualité pour s'en désister, s'il n'a pas reçu expressément pouvoir de le faire, (CE, arrêt du 6 décembre
1909, n° 34565, RO, 4425, Leb chron p. 941).
3. Le désistement doit être pur et simple
70
Il est réputé nul et non avenu s'il est donné sous conditions, à moins que ces conditions ne
se trouvent remplies.
Il en est ainsi par exemple d'un désistement présenté par un redevable, fondé sur
l'intention de l'Administration de ne pas poursuivre le recouvrement d'une imposition. Le dégrèvement n'ayant pas été accordé, le tribunal administratif est tenu de se prononcer sur le bien-fondé de
cette imposition. Doit, dès lors, être annulé le jugement qui omet de statuer tant sur l'acte de désistement que sur l'imposition
(CE, arrêt du 2 mai 1973, n° 81587).
Le désistement peut toutefois être limité à un ou plusieurs chefs de la demande, celle-ci
étant maintenue pour le surplus. Mais un contribuable, qui a déclaré se désister sur un point formant en fait l'unique objet de sa demande introductive d'instance, ne peut utilement demander au
tribunal de dire, par voie d'interprétation du jugement qui a donné acte du désistement, que l'instance serait maintenue sur d'autres points, lesquels en réalité n'avaient été invoqués par le
contribuable qu'antérieurement à la réclamation contentieuse
(CE, arrêt du 11 juin 1975, n°s 93383 et
93384).
4. Le désistement doit être soumis à l'acceptation de la partie adverse lorsque celle-ci a présenté des conclusions
reconventionnelles
cf. § 120 et suivants.
B. Effets du désistement
1. Au regard du tribunal administratif
80
Lorsqu'un désistement valable est produit et, s'il y a lieu, accepté par la partie adverse, le
tribunal administratif doit en donner acte.
Ainsi jugé :
Dès l'instant que le tribunal administratif est saisi d'un désistement régulier et dûment
accepté, il doit, non pas rejeter la réclamation, mais donner acte de ce désistement (CE, arrêt du 2 août 1912, n° 43311, RO, 4509, Leb. chron. p. 926, 3e esp.).
Toutefois, la circonstance que le tribunal, au lieu de donner acte à un contribuable de son
désistement, a rejeté sa réclamation n'est pas de nature à rendre l'intéressé recevable à revenir sur l'abandon par lui fait de sa demande (CE, arrêt du 16 novembre 1923, n° 77539, RO, 4887, Leb.
chron. p. 730, 3e esp.).
2. Au regard du contribuable qui se désiste
a. Caractère définitif du désistement
90
Un contribuable qui s'est désisté purement et simplement de sa demande devant le tribunal
administratif n'est pas recevable à revenir sur ce désistement après qu'il lui en a été donné acte (CE, arrêts des 8 février 1878, n° 52804, 3001, Leb. chron. p. 132 et 11 avril 1956, n° 37413, RO, p.
74) ou à reprendre en appel ses conclusions de première instance (CE, arrêts des 5 août 1912, n° 39628, RO, 6268, Leb. chron. p. 950, 7e esp. et 25 janvier 1954, RO, p. 16), même en se fondant sur le
motif que son désistement aurait été, en réalité, subordonné à une condition qui n'a pas été remplie par l'Administration, (CE, arrêt du 17 janvier 1955, n° 32434, RO, p. 227).
Sont inopérants :
- le fait qu'un contribuable soutienne avoir retiré son désistement alors qu'il n'a pu au
cours de l'instruction fournir de preuve à l'appui de cette allégation (CE, arrêt du 29 juillet 1927, n° 83775, RO, 5146) ;
- le fait qu'un contribuable objecte qu'il ne se serait désisté qu'à la demande de
l'Administration et contre la promesse d'un dégrèvement gracieux, dés lors qu'il n'a subi aucune contrainte de nature à vicier son consentement et que, d'ailleurs, il a obtenu le dégrèvement qui avait
entraîné son accord (CE, arrêt du 11 avril 1956, n° 37413, visé ci-dessus).
b. Portée du désistement d'un contribuable
100
En principe, le désistement a le caractère d'un désistement d'instance.
Il n'en va autrement que si le caractère de désistement d'action résulte sans aucune
ambiguïté des écritures du requérant. Par voie de conséquence, lorsque le dispositif de la décision de justice qui donne acte d'un désistement ne comporte aucune précision sur la nature du désistement
dont il est donné acte, ce désistement doit être regardé comme un désistement d'instance
(CE, arrêt du 1er octobre 2010, n°
314297).
3. Au regard des frais de l'instance
110
Les frais de l'instance sont à la charge de la partie qui se désiste, sauf si le tribunal en
décide autrement après avoir constaté dans les motifs qu'il ressort des pièces du dossier que le désistement est motivé par le fait que le requérant a obtenu, totalement ou partiellement, satisfaction
en cours d'instance (CJA, art. R761-2).
III. Conclusions reconventionnelles
120
Dans tous les cas où l'instance engagée devant le tribunal administratif fait suite à une
réclamation préalable, l'Administration peut -qu'il s'agisse d'impôts directs ou de taxes sur le chiffre d'affaires- présenter en cours d'instance, conformément aux dispositions de
l'article R*200-15 du LPF, des conclusions reconventionnelles tendant à l'annulation ou à la réformation de la
décision qu'elle a prise sur la réclamation primitive.
Les dispositions précitées ne permettent donc à l'Administration de rétablir une imposition
dont elle a accordé le dégrèvement partiel que si celui-ci a été prononcé dans la décision que le contribuable attaque devant le tribunal administratif.
Il en résulte que la présentation de conclusions reconventionnelles est subordonnée :
- à l'existence d'une instance engagée par le contribuable :
leur recevabilité dépend de celle de la requête primitive ;
les conclusions reconventionnelles ne peuvent mettre en cause que les impositions visées dans la demande au tribunal
administratif, dans la limite des droits initialement mis à la charge de l'intéressé.
- à l'existence d'une décision de dégrèvement prise par l'Administration qui ne peut
donc demander au juge :
de majorer, en l'absence de décision de dégrèvement, les droits et pénalités initiaux.
Doit ainsi être annulé le jugement par lequel le tribunal administratif, saisi d'une
demande en restitution d'une partie de l'imposition figurant sur un avis de mise en recouvrement, a majoré l'imposition litigieuse en vertu de conclusions reconventionnelles présentées par
l'Administration (CE, arrêt du 22 mai 1974,
n° 80551) ;
de rétablir des droits et pénalités qui ont fait l'objet d'une décision postérieure à l'introduction de
la requête
En ce sens :
CE, arrêt du 13 juillet 1979, n° 06521.
Dans ce cas, il appartient au tribunal administratif de constater seulement qu'à concurrence de la fraction d'imposition ainsi dégrevée, les conclusions de la demande sont devenues sans objet
(CE, arrêt du 25 février 1981, n°
10964).
Sous cette réserve, les conclusions reconventionnelles peuvent être formulées en tenant compte
des compensations autorisées par l'article L203 du LPF.
Elles sont présentées selon les modalités prévues pour la production des mémoires, sans égard
aux particularités de la procédure normale de rectification.
IV. Connexité
130
Conformément aux dispositions des articles
R341-1, R341-2,
R341-3, R341-4,
R342-1, R342-2, et
R342-3 du CJA le tribunal administratif territorialement compétent pour connaître d'une instance qui a été
régulièrement introduite devant lui (cf. BOI-CTX-ADM-10-10-20) peut être dessaisi de cette instance, en cours de procédure, dans le cas ou une instance connexe est pendante
devant une autre juridiction administrative
Remarque : Les dispositions relatives à la connexité doivent être rapprochées
de celles afférentes à la procédure de règlement des questions de compétence au sein de la juridiction administrative
(CJA, art. R 351-1, R 351-2,
R 351-3, R351-4,
R351-5, R351-6,
R351-7, R351-8 et
R351-9) (cf. BOI-CTX-ADM-10-10-30).
Ce dessaisissement peut intervenir lorsqu'il existe un lien de connexité entre la demande
portée devant le tribunal administratif et :
- soit une demande introduite devant un autre tribunal administratif ;
- soit une demande pour laquelle le Conseil d'État est compétent en premier et dernier
ressort, régulièrement présentée au Conseil d'État ou portée à tort devant le tribunal administratif.
C'est seulement dans ces deux cas que la connexité existant entre plusieurs instances
pendantes est susceptible d'entraîner le dessaisissement du tribunal administratif territorialement compétent.
En particulier, lorsque deux demandes connexes sont pendantes, l'une devant une juridiction
administrative, l'autre devant une juridiction de l'ordre judiciaire, le lien de connexité existant entre ces deux demandes ne peut en aucun cas conduire au dessaisissement de l'une ou l'autre des
juridictions saisies. Chacune de celles-ci doit, au contraire, se prononcer dans la matière qui lui est propre, sauf à surseoir à statuer si la demande connexe tend à faire trancher une question
préjudicielle (cf. BOI-CTX-DG-20-60-20).
140
Par ailleurs, la connexité existant entre deux demandes soumises toutes deux au même tribunal
administratif ou au Conseil d'État entraîne l'extension :
- de la compétence territoriale du tribunal administratif compétent sur l'une des demandes
dans le cas où la seconde demande relèverait de la compétence territoriale d'un autre tribunal administratif (CJA,
art. R342-1) ;
- de la compétence d'attribution du Conseil d'État compétent en premier et dernier ressort sur
l'une des demandes dans le cas où la seconde demande -ou les conclusions connexes jointes à la première demande- ressortirait normalement à la compétence en premier ressort d'un tribunal administratif
(CJA, art. R341-1).
150
D'une manière générale, la connexité, que les textes ne définissent pas, est appréciée
strictement par la jurisprudence.
C'est ainsi que le Conseil d'État ne reconnaît l'existence d'un lien de connexité entre deux
instances que dans le cas où la décision à intervenir sur l'une de ces instances est nécessairement subordonnée à la solution de l'autre.
À cet égard, ne sont pas connexes les demandes relatives à un même impôt présentées devant
deux tribunaux administratifs par un même contribuable qui développe dans les deux affaires une argumentation et des conclusions identiques. Tel est le cas, en particulier, de réclamations intéressant
les différents établissements ou succursales d'une même entreprise et relatives aux taxes sur le chiffre d'affaires afférentes à des opérations commerciales analogues effectuées par lesdits
établissements ou succursales.
160
La procédure de dessaisissement n'est pas davantage applicable en matière fiscale dans le cas
où la Haute Assemblée se trouve saisie d'un recours -ou de conclusions- tendant à l'annulation pour violation de la loi d'un texte réglementaire dont l'illégalité est également invoquée, par voie
d'exception, dans une instance normalement soumise à un tribunal administratif comme juge de l'impôt en premier ressort.
Par ailleurs, il n'y a pas lieu à renvoi pour connexité si un jugement au fond est déjà
intervenu (CE, 25 juillet 1975,
n°00106).
La procédure de dessaisissement est mise en œuvre avant toute décision au fond, soit d'office,
soit sur demande de l'une des parties ; mais l'absence de sa mise en œuvre n'entraîne pas la nullité des jugements rendus par le ou les tribunaux administratifs.
La procédure relève des présidents des tribunaux administratifs concernés et du président de
la section du contentieux du Conseil d'État, ainsi que du Conseil d'État dans le cas où l'une des demandes est portée devant lui ou ressortit à sa compétence (compétence en premier et dernier
ressort). La procédure est très rapide, les délais impartis aux présidents des tribunaux administratifs pour statuer et aux parties pour faire appel ou présenter leurs observations sont très brefs.
Lorsque la décision lui incombe, le Conseil d'État statue d'urgence.
La saisine du Conseil d'État ou du président de la section du contentieux du Conseil d'État,
soit par l'ordonnance de renvoi du président d'un tribunal administratif reconnaissant l'existence d'un lien de connexité, soit par l'appel formé contre sa décision de refus, entraîne pour les
juridictions concernées l'obligation de surseoir à statuer. Le délai d'appel est lui-même suspensif.
La compétence est réglée, après instruction, soit par le Conseil d'État lorsque l'une des
demandes est portée devant lui ou ressortit à sa compétence (compétence en premier et dernier ressort), soit par le président de la section du contentieux du Conseil d'État lorsqu'il s'agit de
demandes portées devant deux tribunaux administratifs et ne ressortissant pas à la compétence du Conseil d'État. Les décisions qui interviennent ne sont pas susceptibles de recours.
Pour les autres modalités et conséquences de la connexité, il convient de se reporter aux
articles R341-1, R341-2,
R341-3, R341-4,
R342-1, R342-2 et
R342-3 du CJA. | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-60 | https://bofip.impots.gouv.fr/bofip/914-PGP.html/identifiant=BOI-CTX-ADM-10-60-20120912 | 2012-09-12 00:00:00 | de9bd8fe0d7bdc58b28629dfadf3f3bde88bf001bf5048b1918c81154952feff | [
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] |
1
Dans ce chapitre, seront évoquées :
- les définitions des publications de presse (BOI-TVA-SECT-40-10-10
) ;
- les opérations portant sur les publications de presse
(BOI-TVA-SECT-40-10-20 ) ;
- les modalités d'imposition et de déclaration de la taxe portant sur les publications de presse
(BOI-TVA-SECT-40-10-30 ). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-40-10 | https://bofip.impots.gouv.fr/bofip/932-PGP.html/identifiant=BOI-TVA-SECT-40-10-20120912 | 2012-09-12 00:00:00 | 08d9edf16762f785eb1ca3780fd86277f5c2bbcb15f1404e9c563971b51c62e7 | [
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] |
I. Situation où le seuil de 25 % n'est pas respecté
1
Le non-respect de la condition d'exploiter à la date d'ouverture du premier exercice d'ouverture
de la taxation au tonnage un proportion de tonnage net de navires battant pavillon d'un État membre de l'UE ou d'un État membre de l'EEE au moins égal à 25 % est sanctionné par la nullité de l'option.
Il est précisé que, comme pour le respect de l'engagement de maintien ou d'augmentation de la
flotte sous pavillon d'un État de l'UE ou d'un État partie à l'accord sur l'EEE, le respect du seuil de 25 % est vérifiée à la fin de l'exercice compte tenu de l'ensemble des navires éligibles
exploités au cours de l'exercice en ajustant le cas échéant la capacité en jauge nette des navires en fonction du nombre de jours d'exploitation. Pour la méthodologie, il convient de se reporter au
II-A § 30 et 40.
Si, à la clôture d'un exercice couvert par l'option, ce seuil n'est pas respecté, le bénéfice du
régime cesse de s'appliquer à compter de cet exercice.
II. Situations où l'engagement n'est pas respecté
10
En cas de non-respect de l'engagement de maintien ou d'augmentation de la proportion de tonnage
net sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE au titre d'un ou plusieurs exercices, les navires battant un autre pavillon ayant conduit à cette situation ne
peuvent pas bénéficier du dispositif au titre de ce ou ces exercices.
A. Principe
20
L'engagement prévu au deuxième alinéa du I de
l'article 209-0 B du code général des impôts (CGI) doit être considéré comme non respecté, lorsque, au titre d'un exercice,
la proportion de tonnage net des navires qui battent pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE est inférieure à la proportion de tonnage net de référence
(BOI-IS-BASE-60-40-20-20 au II-A § 145 et suiv.).
30
Pour apprécier le respect de cet engagement, il convient, au titre de chaque exercice couvert
par l'option pour le régime de taxation au tonnage, de déterminer le rapport existant entre le tonnage net (en UMS) des navires de commerce éligibles à ce régime au titre de l'exercice et battant
pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE et le tonnage net (en UMS) de l'ensemble de la flotte éligible à ce régime.
A cet égard, il est souligné que le calcul de cette proportion n'est pas réalisé en fonction de
la flotte à une date déterminée comme pour la détermination du niveau de l'engagement pris par l'entreprise, mais en tenant compte de l'ensemble des navires éligibles au régime de la taxation au
tonnage exploités au cours de l'exercice. Dans ces conditions, il convient, pour les navires qui ne sont pas exploités pendant tout l'exercice, d'ajuster la capacité en jauge nette de ces navires en
fonction du nombre de jours d'exploitation au cours de l'exercice.
40
Exemple :
Soit une société ayant opté pour le régime de taxation au tonnage au titre de son
exercice clos le 31 décembre N.
Au 1er janvier N, elle exploitait les navires de commerce suivants :
- 2 navires battant pavillon français d'une jauge nette chacun de 20 000 UMS,
soit un total de 40 000 UMS ;
- un navire affrété à temps immatriculé dans un autre État membre de l'UE ou dans un État partie
à l'accord sur l'EEE dont la jauge nette est de 15 000 UMS ;
- un navire affrété coque nue immatriculé dans un État non membre de l'UE ou dans un État non
partie à l'accord sur l'EEE d'une jauge nette de 45 000 UMS.
Au 1er janvier de l'exercice N+1, la société a augmenté sa flotte par rapport à N d'un
navire éligible, affrété à temps immatriculé en France et d'une jauge nette de 20 000 UMS.
Au titre de l'exercice N+2, elle a acquis le 1er novembre N+2 un nouveau navire
éligible au régime de taxation au tonnage d'une jauge nette de 25 000 UMS, immatriculé dans un État non-membre de l'UE ou d'un État non partie à l'accord sur l'EEE. Ce navire est par conséquent
exploité pendant 61 jours au cours de l'exercice.
Les cinq autres navires composant la flotte en N+1 sont toujours présents dans la
flotte de l'entreprise exploitée en N+2.
La société doit prendre au plus tard dans le cadre de sa déclaration de résultats déposée au
titre de l'exercice N clos le 31 décembre de la même année, l'engagement de maintenir un tonnage net sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE représentant au
moins 55 % [(40 000 + 15 000) / (40 000 + 15 000 + 45 000)] de sa flotte de navires éligibles, proportion qui est déterminée au 1er janvier N.
L'exercice clos le 31 décembre N constitue le premier exercice au titre duquel il convient de
vérifier le respect de cet engagement.
A la clôture de l'exercice N+1, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre d'UE ou d'un État partie à l'accord sur l'EEE est de 62,5 % de la flotte de navires éligibles [(40 000 + 15 000 + 20 000) / (40 0000 + 15 000 + 45 000 + 20 000)].
L'engagement de maintien de la flotte battant pavillon d'un État membre de l'UE ou d'un État
partie à l'accord sur l'EEE (55 %) est donc respecté au titre de N+1.
A la clôture de l'exercice N+2, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE est de 60,4 % de la flotte de navires éligibles [(40 000 + 15 000 + 20 000) / (40 0000 + 15 000 + 45 000 + 20 000 + [25 000 x 61/365
jours])].
L'engagement de maintien de la flotte battant pavillon d'un État membre de l'UE ou d'un État
partie à l'accord sur l'EEE (55 %) est donc également respecté au titre de N+2.
B. Précisions concernant les sociétés membres d'un groupe fiscal
50
Au titre de chaque exercice de la période d'option, la proportion de tonnage net de référence
du groupe fiscal est comparée à la proportion de tonnage net des navires éligibles sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE exploités au titre de l'exercice par
toutes les sociétés membres du groupe ayant opté pour le régime de taxation au tonnage.
Le second terme de cette comparaison est déterminé dans les mêmes conditions que celles
définies au II-A § 30 en faisant masse de l'ensemble des navires éligibles des sociétés intégrées ayant opté pour le régime de taxation au tonnage.
60
Pour l'appréciation du respect de l'engagement, la proportion de tonnage net de référence du
groupe fiscal n'est pas figée. Ainsi, en cas de sortie ou d'entrée dans le régime de taxation au tonnage de sociétés membres du groupe ou bien encore d'entrée ou de sortie du groupe de sociétés ayant
précédemment opté pour ce régime, cette proportion doit être recalculée afin de prendre en compte cette évolution du nombre de sociétés membres bénéficiant de ce régime.
Toutefois, la révision du pourcentage de tonnage net initial ne peut avoir pour effet
d'entraîner la déchéance rétroactive de l'option si compte tenu de la modification du périmètre du groupe fiscal le ratio légal de 25 % ne se trouve plus atteint. Dans ce cas, le bénéfice du présent
régime prend fin, pour l'ensemble des entreprises du groupe, à compter de l'exercice au titre duquel l'actualisation de la proportion de référence compte tenu de la modification du périmètre ne permet
plus d'atteindre le seuil de 25 %.
70
Exemple :
Soit un groupe fiscal composé de trois sociétés éligibles ayant opté pour le régime de taxation
au tonnage au titre de l'exercice N, les sociétés du groupe clôturant leurs exercices sociaux le 31 décembre.
Au 1er janvier N, la flotte de navires de commerce éligibles à ce régime dans chacune
de ces sociétés est la suivante :
- société A : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 90 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 150 000 UMS ;
- société B : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 130 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 270 000 UMS ;
- société C : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 60 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 90 000 UMS.
En N+2, une société D éligible au régime de taxation au tonnage qui n'avait pas précédemment
exercé cette option entre dans le groupe fiscal. Afin de ne pas remettre en cause l'option pour le régime de taxation au tonnage, cette société opte pour ce régime au titre de N+2.
A l'ouverture de l'exercice N+2, la flotte de navires de commerce éligibles à ce régime pour la
société D est de : tonnage net de navires éligibles sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE = 50 000. Tonnage net pour l'ensemble des navires éligibles = 180
000 UMS.
Au titre de l'exercice N+5, la flotte de navires de commerce éligibles à ce régime dans chacune
de ces sociétés est la suivante :
- société A : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 100 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 150 000 UMS ;
- société B : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 120 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 300 000 UMS ;
- société C : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 55 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 100 000 UMS ;
- société D : tonnage net pour les navires éligibles sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE = 90 000 UMS. Tonnage net pour l'ensemble des navires éligibles = 200 000 UMS.
Détermination de la proportion de tonnage net de référence du groupe
fiscal.
La proportion de tonnage net de référence du groupe fiscal au 1er janvier N+2, date à
laquelle D est entrée dans le groupe, est calculée à partir des données ayant servi à déterminer l'engagement de chacune des sociétés, soit le niveau de la flotte au 1er janvier N pour les
sociétés A, B et C et celui au 1er janvier N+2 pour la société D.
Elle s'élève donc à 47,8 % de la flotte de navires éligibles du groupe fiscal [(90 000 + 130 000
+ 60 000 + 50 000) / (150 000 + 270 000 + 90 000 + 180 000)].
Détermination de la proportion de tonnage net sous pavillon d'un État
membre de l'UE ou d'un État membre de l'EEE du groupe fiscal en N+5.
Cette proportion est égale à 48,6 % de la flotte de navires éligibles du groupe fiscal [(100 000
+ 120 000 + 55 000 + 90 000) / (150 000 + 300 000 + 100 000 + 200 000)].
La proportion de tonnage net sous pavillon d'un État membre de l'UE ou d'un État membre de l'EEE
du groupe fiscal en N+5 étant supérieure à celle de référence, l'engagement est respecté pour l'ensemble du groupe.
C. Exceptions
80
Il résulte des dispositions des onzième à treizième alinéas du I de
l'article 209-0 B du CGI que l'entreprise est considérée comme ayant respecté son engagement en présence de l'une des deux
situations suivantes :
- les navires éligibles au régime de taxation au tonnage qui battent pavillon d'un des États
membres de l'UE ou d'un État partie à l'accord sur l'EEE représentent au titre de l'exercice plus de 60 % du tonnage net de la flotte de navires éligibles ;
- la proportion de tonnage net de navires sous pavillon d'un des États membres de l'UE ou d'un
État partie à l'accord sur l'EEE n'a pas diminué en moyenne au cours des trois derniers exercices par rapport à celle figurant dans l'engagement de l'entreprise.
Il est rappelé que, pour un groupe fiscal, à compter de l'entrée en vigueur de
l'article 75 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, les exceptions s'apprécient au niveau du groupe.
1. Situation où le tonnage net de la flotte de navires éligibles sous pavillon d'un État membre de l'UE ou dans un État
partie à l'accord sur l'EEE représente plus de 60 % du tonnage net de la flotte de navires éligibles.
90
Conformément au douzième alinéa du I de
l'article 209-0 B du CGI, le non-respect de l'engagement n'entraîne aucune conséquence lorsque les navires éligibles qui
battent pavillon d'un des États membres de l'UE ou d'un État partie à l'accord sur l'EEE représentent au titre de l'exercice plus de 60 % du tonnage net de la flotte de navires éligibles.
100
L'application de cette exception suppose qu'au titre de l'exercice concerné, la proportion de
navires éligibles sous pavillon d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE, telle que déterminée au II-A § 30, soit supérieure à 60 % du tonnage net des
navires éligibles au régime de taxation au tonnage.
En pratique, sont concernées par cette exception les entreprises dont l'engagement de maintien
de proportion de tonnage net sous pavillon d'un des États membres de l'UE ou d'un État partie à l'accord sur l'EEE est supérieure à 60 % et dont cette même proportion demeure supérieure à ce
pourcentage au titre de l'exercice.
Ainsi, cette exception s'applique également dans les cas où la proportion de tonnage net sous
pavillon d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE diminue par rapport à celle figurant dans l'engagement souscrit, sous réserve que cette proportion demeure supérieure à 60
% du tonnage net des navires éligibles.
110
Exemple : Reprise de l'exemple figurant au
I-B § 140 du BOI-IS-BASE-60-40-20-20.
Au titre de l'exercice clos en N+4, la flotte de porte-conteneurs exploités par
la société est la suivante :
- des navires détenus en pleine propriété d'un tonnage net total de 130 000 UMS immatriculés au
registre international français (RIF) ;
- des navires pris en affrètement à temps qui ne battent pas pavillon d'un État membre de l'UE ou
dans un État partie à l'accord sur l'EEE pour une jauge nette totale de 95 000 UMS ;
- et des navires immatriculés dans un autre État membre de l'UE ou dans un État partie à l'accord
sur l'EEE, dont le tonnage net total est de 25 000 UMS et qui sont donnés en affrètement coque nue à des sociétés liées ayant opté pour le régime de taxation au tonnage.
Il est supposé que tous ces navires de commerce exploités au cours de l'exercice sont éligibles à
la taxation au tonnage.
A la clôture de l'exercice N+4, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE représente 62 % de sa flotte de navires éligibles [(130 000 + 25 000) / (130 0000 + 95 000 + 25 000)].
Bien que l'engagement de maintien de la flotte battant pavillon d'un État membre de l'UE ou d'un
État partie à l'accord sur l'EEE initiale (65 %) n'ait pas été respecté, aucune conséquence n'en est tirée en N+4, dès lors que la proportion de tonnage net sous pavillon d'un État membre de l'UE ou
dans un État partie à l'accord sur l'EEE demeure supérieure à 60 % du tonnage net de la flotte de navires éligibles.
2. Situation où la proportion, sous pavillon d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE, de
tonnage net des navires éligibles n'a pas diminué en moyenne au cours des trois derniers exercices
120
Conformément au treizième alinéa du I de
l'article 209-0 B du CGI, le non-respect de l'engagement n'entraîne aucune conséquence lorsque la proportion de tonnage net
correspondant aux navires éligibles battant pavillon d'un des États membres de l'UE ou d'un État partie à l'accord sur l'EEE n'a pas diminué en moyenne au cours des trois derniers exercices, ramenés
le cas échéant à douze mois, par rapport à la proportion de tonnage net figurant dans l'engagement pris par l'entreprise.
130
En pratique, le bénéfice de cette exception suppose, dans un premier temps, de calculer la
moyenne sur les trois derniers exercices de la part de tonnage net sous pavillon d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE déterminée dans les conditions précisées au
II-A § 30 puis, dans un second temps, de comparer cette moyenne à la proportion retenue pour l'engagement de maintien ou d'augmentation de la flotte sous pavillon d'un État membre
de l'UE ou dans un État partie à l'accord sur l'EEE.
Si cette moyenne n'est pas inférieure à la proportion retenue pour l'engagement, aucune
conséquence n'est tirée du non-respect de l'engagement au titre de l'exercice.
Pour le calcul de cette différence moyenne, il convient de prendre en compte les trois
derniers exercices d'application du régime de taxation au tonnage à la date de ce calcul, y compris l'exercice au titre duquel est vérifié le respect de l'engagement.
Si parmi ces trois exercices figurent un ou des exercices dont la durée n'est pas égale à
douze mois, la différence au titre de cet ou ces exercices à retenir pour l'appréciation de cette condition est obtenue en multipliant la différence effectivement constatée au titre du ou des
exercices considérés par le rapport entre 12 et le nombre de mois compris dans l'exercice. En cas d'exercice ouvert en cours de mois calendaire, le nombre de jours résiduels concourt à la
détermination du coefficient pour un montant égal au rapport existant entre ce nombre et 30.
Pour les entreprises n'ayant pas déjà clos deux exercices au cours de la période décennale
mentionnée au III de l'article 209-0 B du CGI, il est admis que cette différence moyenne soit calculée sur deux exercices,
c'est-à-dire à partir des données du premier exercice clos au titre de cette période, qui n'est pas nécessairement identique à la proportion de la flotte retenue pour l'engagement de maintien ou
d'augmentation sous pavillon d'un État membre de l'UE ou dans un État partie à l'accord sur l'EEE (calculée à la date mentionnée au I-B § 130 du
BOI-IS-BASE-60-40-20-20), et de l'exercice au titre duquel est vérifié le respect de l'engagement.
En cas de renouvellement de l'option pour le présent régime, il est admis que la présente
exception s'applique au titre du premier ou du deuxième exercices clos de la nouvelle période d'option en tenant compte pour le calcul de la moyenne triennale respectivement des deux derniers ou du
dernier exercice clos au cours de la précédente période d'option.
140
Exemple : Reprise de l'exemple figurant au
II-A § 40.
Au titre de l'exercice clos en N+3, la flotte de navires de commerce de la société est la
suivante :
- 3 navires battant pavillon français d'une jauge nette chacun de 20 000 UMS,
soit un total de 60 000 UMS ;
- un navire affrété à temps immatriculé dans un autre État membre de l'UE ou d'un État partie à
l'accord sur l'EEE dont la jauge nette est de 15 000 UMS ;
- un navire affrété coque nue immatriculé dans un État non membre de l'UE ou d'un État non partie
à l'accord sur l'EEE d'une jauge nette de 75 000 UMS.
Tous ces navires sont supposés éligibles au régime de taxation au tonnage.
A la clôture de l'exercice N+1, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE représente 62,5 % de la flotte de navires éligibles [(40 000 + 15 000 + 20 000) / (40 000 + 15 000 + 45 000 + 20 000)].
A la clôture de l'exercice N+2, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE représente 60,4 % de la flotte de navires éligibles (cf. II-A § 40) ;
A la clôture de l'exercice N+3, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE représente 50 % de la flotte de navires éligibles [(60 000 + 15 000) / (60 000 + 15 000 + 75 000)].
En N+3, l'engagement annuel n'est pas respecté, la proportion de tonnage net sous pavillon d'un
État membre de l'UE ou d'un État partie à l'accord sur l'EEE est passée en-deçà de 55 %.
Toutefois, la proportion de tonnage net de navires éligibles battant pavillon d'un des États
membres de l'UE ou d'un État partie à l'accord sur l'EEE n'a pas diminué en moyenne au cours des exercices N+1, N+2 et N+3 par rapport à l'engagement pris.
En effet, cette moyenne sur N+1 - N+2 - N+3 est de 57,6 % ([62,5 % + 60,4% + 50 %] / 3), à
comparer à la proportion de 55 % retenue au 1er janvier N.
Le non-respect de l'engagement au titre de N+3 n'emporte donc aucune
conséquence.
III. Conséquences du non-respect de l'engagement
150
Lorsque le non-respect de l'engagement est caractérisé au titre d'un exercice et que
l'entreprise ne peut pas justifier de l'application de l'une des exceptions décrites au II-C § 80 et suivants, les navires ne battant pas pavillon d'un État membre de
l'UE ou d'un État partie à l'accord sur l'EEE qui ont conduit au non-respect de cet engagement ne peuvent pas bénéficier du régime de taxation au tonnage au titre de cet exercice.
160
Ainsi, le non-respect de l'engagement pris par l'entreprise au titre d'un exercice ne fait
pas perdre le bénéfice du régime de taxation au tonnage à l'intégralité des navires battant pavillon d'un État non-membre de l'UE ou d'un État non partie à l'accord sur l'EEE, mais aux seuls navires
ayant conduit à diminuer la proportion de navires éligibles sous pavillon d'un État membre de l'UE ou partie à l'accord sur l'EEE par rapport à son engagement.
Au titre d'un exercice, le non-respect de l'engagement peut résulter de la sortie de la
flotte de l'entreprise de navires sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE ou de l'entrée dans sa flotte de navires sous pavillon d'un État non membre de l'UE ou
non partie à l'accord sur l'EEE ou bien encore des deux à la fois. Dans ces conditions, pour l'application du barème prévu au II de
l'article 209-0 B du CGI, il est admis que l'entreprise détermine librement les navires ne battant pas pavillon d'un État
membre de l'UE ou partie à l'accord sur l'EEE qui seront exclus du bénéfice de ce régime au titre de l'exercice concerné afin de maintenir la proportion de navires éligibles sous pavillon d'un État
membre de l'UE ou partie à l'accord sur l'EEE mentionnée dans son engagement.
L'exclusion des navires battant pavillon d'un État non-membre de l'UE ou non partie à
l'accord sur l'EEE ayant conduit au non-respect de l'engagement n'est pas définitive. Ces navires peuvent bénéficier de la taxation au tonnage au titre des exercices ultérieurs, si l'entreprise
respecte à nouveau son engagement.
En outre, lorsque le non-respect de l'engagement concerne une entreprise dont la proportion
de tonnage net de référence dépasse 60 % mais que l'entreprise ne peut pas justifier de l'application de l'une des exceptions décrites au II-C § 80 et suivants, seuls
les navires battant pavillon d'un État non membre de l'UE ou d'un État non partie à l'EEE ayant conduit à diminuer la proportion de tonnage de l'exercice à 60 % ou en deçà sont exclus du régime de la
taxation au tonnage au titre de cet exercice.
170
Exemple 1 :
Soit une société ayant opté pour le régime de taxation au tonnage en N et dont l'engagement
d'augmentation ou de maintien de la proportion du tonnage net de référence est de 55 %.
Il est supposé qu'au titre de l'exercice N+3, la flotte de navires éligibles de cette société
se compose des navires de commerce suivants :
- un navire A détenu depuis N-2 en pleine propriété immatriculé dans un État membre de l'UE
dont la jauge nette est de 55 000 UMS ;
- un navire B pris en affrètement coque nue depuis N+1 et battant pavillon d'un État partie à
l'accord sur l'EEE et dont la jauge nette est de 60 000 UMS ;
- un navire C pris en affrètement à temps depuis le 1er février N+3, battant
pavillon d'un État non membre de l'UE et non partie à l'accord sur l'EEE dont la jauge nette est de 60 000 UMS ;
- et un navire D pris en affrètement à temps du 1er mars au 30 novembre N+3, battant
pavillon d'un État non membre de l'UE et non partie à l'accord sur l'EEE et dont la jauge nette est de 100 000 UMS.
A la clôture de l'exercice N+3, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE bénéficiant du régime de la taxation au tonnage est égale à 46,9 % de la flotte de navires éligibles [(55 000 + 60 000) / (55 000 + 60
000 + [60 000 x 11/12] + [100 000 x 9/12])].
En vue de respecter son engagement, l'entreprise décide d'exclure, au titre de N+3, du bénéfice
du régime de taxation au tonnage le navire C ayant la plus faible capacité au titre de l'exercice. Ainsi, à la clôture de l'exercice N+3, la proportion de tonnage net de navires exploités sous
pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE bénéficiant du régime de la taxation au tonnage est égale à 60,5 % de sa flotte de navires éligibles [(55 000 + 60 000) / (55
000 + 60 000 + [100 000 x 9/12])].
A cet égard, il est souligné que le navire C ne peut pas bénéficier partiellement du régime de
taxation au tonnage à hauteur du tonnage net permettant de maintenir la proportion de tonnage net de navires exploités sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE à
55 %.
Exemple 2 :
Soit une société ayant opté pour le régime de la taxation au tonnage en N et dont l'engagement
d'augmentation ou de maintien de la proportion du tonnage net de référence est de 70 %.
Il est supposé qu'au titre de l'exercice N+4, la flotte de navires éligibles de cette société
se compose des navires de commerce suivants :
- un navire A détenu depuis N-2 en pleine propriété immatriculé dans un État membre de l'UE
dont la jauge nette est de 100 000 UMS ;
- un navire B détenu depuis N-2 en pleine propriété immatriculé dans un État membre de l'UE
dont la jauge nette est de 110 000 UMS ;
- un navire C pris en affrètement à temps depuis N-1, battant pavillon d'un État non membre de
l'UE et non partie à l'accord sur l'EEE dont la jauge nette est de 90 000 UMS ;
- un navire D pris en affrètement à temps depuis le 1er janvier N+4, battant
pavillon d'un État non membre de l'UE et non partie à l'accord sur l'EEE et dont la jauge nette est de 40 000 UMS ;
- un navire E pris en affrètement à temps depuis le 1er mars N+4, battant pavillon
d'un État non membre de l'UE et non partie à l'accord sur l'EEE et dont la jauge nette est de 60 000 UMS.
A la clôture de l'exercice N+4, la proportion de tonnage net de navires exploités sous pavillon
d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE bénéficiant du régime de la taxation au tonnage est égale à 53,8 % de la flotte de navires éligibles [(100 000 + 110 000) / (100 000 +
110 000 + 90 000 + 40 000 + [60 000 x 10/12])].
Dans cette situation, il apparaît que seul le navire E conduit à abaisser en deçà de 60 %, la
proportion de tonnage net sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur l'EEE.
En effet, en excluant le navire E mais en tenant compte du navire D, cette proportion s'établit
à 61,7 % [(100 000 + 110 000) / (100 000 + 110 000 + 90 000 + 40 000)]. Ainsi, l'affrètement du navire D a pour effet d'abaisser la proportion de tonnage net sous pavillon d'un État membre de l'UE ou
d'un État partie à l'accord sur l'EEE sous la proportion de référence de 70 %, mais pas en deçà de 60 %.
En conséquence, au titre de N+4, seul le navire E sera exclu du régime de la taxation au
tonnage.
Comme ci-avant, il est souligné que le navire E ne peut pas bénéficier partiellement du régime
de taxation au tonnage à hauteur du tonnage net permettant de maintenir la proportion de tonnage net de navires exploités sous pavillon d'un État membre de l'UE ou d'un État partie à l'accord sur
l'EEE au dessus de 60 %. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-60-40-20-30 | https://bofip.impots.gouv.fr/bofip/10124-PGP.html/identifiant=BOI-IS-BASE-60-40-20-30-20160601 | 2016-06-01 00:00:00 | 1b316e5dfd488ccfd5bed19a890205d48041e5e0cc531a14d75ced5aaf6c6ec7 | [
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1
Le 10° du I de
l'article 978 du code général des impôts (CGI) prévoit l'éligibilité à la réduction d'impôt sur la fortune immobilière (IFI) en
faveur des dons consentis à certaines catégories d'organismes d'intérêt général, ceux effectués au profit d'associations reconnues d'utilité publique de financement et d'accompagnement de la création
et de la reprise d'entreprises.
Il prévoit que la liste des associations de financement et d'accompagnement de
la création et de la reprise d'entreprises éligibles est fixée par arrêté.
10
A cet effet,
l'arrêté
du 24 avril 2018 fixant la liste des associations reconnues d'utilité publique de financement et d'accompagnement de la création et de la reprise d'entreprises prévue au 10° du I de l'article 978 du
code général des impôts mentionne les trois associations reconnues d'utilité publique qui sont éligibles à l'avantage fiscal :
- l'Association pour le droit à l'initiative économique (ADIE) ;
- le Réseau Entreprendre ;
- la Fédération des plates-formes France Initiative, dite "France Initiative". | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-40-20-10-60 | https://bofip.impots.gouv.fr/bofip/11327-PGP.html/identifiant=BOI-PAT-IFI-40-20-10-60-20180608 | 2018-06-08 00:00:00 | dfb49a67eb4981ada861bb7ac6e8792067e38b757e892235dc2ee30ffcde1ac6 | [
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] |
1
Conformément aux dispositions de
l'article 1679 ter du code général des impôts (CGI), l'impôt sur la fortune immobilière (IFI) est recouvré selon les
modalités prévues à l'article 1658 du CGI et acquitté dans les conditions prévues au 1 de
l'article 1663 du CGI et sous les mêmes sûretés, privilèges, garanties et sanctions que l'impôt sur le revenu.
10
L'IFI est donc un impôt déclaratif. En application de
l'article 982 du CGI, les redevables disposant d'un patrimoine immobilier d'une valeur nette taxable supérieure à 1,3 M€
(BOI-PAT-IFI-20-10) mentionnent la valeur brute et la valeur nette taxable des actifs imposables sur la déclaration annuelle prévue à
l'article 170 du CGI. Ils joignent à cette déclaration des annexes conformes à un modèle établi par l'administration, sur
lesquelles ils mentionnent et évaluent les éléments de ces mêmes actifs.
20
L'IFI correspondant est recouvré par la voie d'un rôle distinct de celui de
l'impôt sur le revenu. L'avis d'imposition spécifique à l'IFI qui est adressé au contribuable précise le montant de l'impôt et la date à laquelle il doit être acquitté.
30
Le présent titre traite :
- des modalités de déclaration (chapitre 1,
BOI-PAT-IFI-50-10) ;
- du paiement de l'impôt (chapitre 2,
BOI-PAT-IFI-50-20). | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-50 | https://bofip.impots.gouv.fr/bofip/11339-PGP.html/identifiant=BOI-PAT-IFI-50-20180608 | 2018-06-08 00:00:00 | a3001882c1aee5656dbc9421607b62a289c9d955ae620f6872d814e3e9febf28 | [
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] |
1
Aux termes du premier alinéa du II de
l’article 975 du code général des impôts (CGI), sont exonérés les biens ou droits immobiliers mentionnés au 1° de
l’article 965 du CGI et les parts ou actions mentionnées au 2° du même article 965 du CGI représentatives de ces mêmes biens ou
droits, lorsque ces actifs sont affectés à l’activité industrielle, commerciale, artisanale, agricole ou libérale d’une société de personnes soumise à l’impôt sur le revenu mentionnée à
l'article 8 du CGI et à l'article 8 ter du CGI dans
laquelle les personnes mentionnées au premier alinéa du I de l’article 975 du CGI exercent leur activité principale.
Aux termes du second alinéa du II de l’article 975 du CGI, les actifs affectés à
l’activité industrielle, commerciale, artisanale, agricole ou libérale de plusieurs sociétés de personnes dans lesquelles le redevable remplit les conditions précitées sont également exonérés lorsque
les sociétés ont des activités soit similaires, soit connexes et complémentaires. Toutefois, pour l’application de cette disposition, la condition d'activité principale s'apprécie au regard de
l'ensemble des sociétés précitées.
Aux termes du 2 du IV de l’article 975 du CGI, sont également exonérés les actifs affectés par
le redevable mentionné au II de l’article 975 du CGI dans une ou plusieurs sociétés soumises à l’impôt sur les sociétés si chaque participation, prise isolément, satisfait aux conditions prévues au
III de l’article 975 du CGI pour avoir la qualité d’actifs professionnels.
I. Conditions relatives à la société
10
Les parts dont le redevable a la propriété doivent être détenues dans une
société revêtant l'une des formes énumérées à l'article 8 du CGI et à
l'article 8 ter du CGI. Il s'agit notamment :
- des sociétés en nom collectif ;
- des sociétés en commandite simple à concurrence des droits des commandités ;
- des sociétés civiles qui ne sont pas soumises à l’impôt sur les sociétés ;
- des sociétés en participation et des sociétés créées de fait, en ce qui
concerne les droits des associés indéfiniment responsables et dont l’identité a été révélée à l’administration ;
- des sociétés à responsabilité limitée de famille qui ont opté pour le régime
fiscal des sociétés de personnes ;
- des entreprises unipersonnelles à responsabilité limitée dont l’associé
unique est une personne physique et qui n’ont pas opté pour l’impôt sur les sociétés ;
- des exploitations agricoles à responsabilité limitée ;
- des sociétés civiles professionnelles qui n’ont pas opté pour l’impôt sur
les sociétés.
20
Par ailleurs, la société doit exercer une activité éligible c’est-à-dire
industrielle, commerciale, artisanale, agricole ou libérale. Les actifs doivent être affectés à l’exercice de cette activité. Les activités commerciales pour l'application du II de
l'article 975 du CGI s'entendent de celles déterminées par le V de l'article précité.
Remarque : Pour plus de détail sur la définition des activités
éligibles, il convient de se reporter au BOI-PAT-IFI-30-10-40.
II. Conditions relatives à l’activité du redevable
30
Le redevable propriétaire des parts de la société de personnes doit exercer
dans la société son activité professionnelle à titre principal et de manière effective.
A. L’activité doit être exercée à titre professionnel
40
Les actifs ne constituent des actifs professionnels que si le redevable exerce
une profession, c’est-à-dire réalise habituellement des opérations lucratives, dans le cadre de la société.
D’une manière générale, la profession consiste dans l'exercice à titre
habituel d'une activité de nature industrielle, commerciale, artisanale, libérale ou agricole et qui procure à celui qui l'exerce le moyen de satisfaire aux besoins de l'existence. Bien entendu, cette
profession doit être exercée de manière effective, ce qui suppose l'accomplissement d'actes précis et de diligences réelles.
50
En ce qui concerne le cas particulier de parts de société civile agricole
possédées par une personne majeure sous tutelle, se reporter au II-B-2 § 180 du BOI-PAT-IFI-30-10-10-10.
B. L’activité doit être exercée à titre principal
1. Principe
60
Pour déterminer si les fonctions professionnelles sont exercées à titre
principal, il convient en premier lieu d’examiner, comme dans le cas des professions exercées sous la forme individuelle, si ces fonctions constituent l’essentiel des activités économiques du
redevable. Si ce premier critère ne peut être utilisé, est retenue la fonction qui procure au redevable la plus grande partie de ses revenus professionnels.
2. Activités soit similaires, soit connexes et complémentaires
70
Les biens ou droits mentionnés au premier alinéa du II de
l'article 975 du CGI affectés à l'activité industrielle, commerciale, artisanale, agricole ou libérale de plusieurs sociétés de
personnes dans lesquelles le redevable remplit les conditions prévues au même premier alinéa du II de l'article 975 du CGI sont également exonérés lorsque les sociétés ont des activités soit
similaires, soit connexes et complémentaires. Toutefois, la condition d'activité principale s'apprécie au regard de l'ensemble des sociétés précitées.
C. L’activité doit être exercée de manière effective
80
La simple qualité de commerçant au sens de
l’article L. 221-1 du code de commerce des associés en nom collectif ne suffit pas à déduire que l’associé exerce son activité
professionnelle principale dans cette société. Ainsi, l’activité professionnelle doit être exercée par le redevable à titre principal et de manière effective afin de bénéficier de l’exonération prévue
au II de l'article 975 du CGI.
Dans un arrêt du 6 avril 1999
(Cass. com., 6 avril 1999, n°97-12.974), la
Cour de cassation a jugé que la qualité de commerçant attribuée par l’article L. 221-1 du code du commerce à l’associé d’une société en nom collectif ne suffit pas à établir que l’intéressé exerce
effectivement et à titre principal, au sein de cette société, une activité professionnelle et, partant, à en déduire que les parts qu’il détient dans cette personne morale constituent des biens
professionnels au sens de l’article 885 O du CGI.
La Cour de cassation confirme la doctrine administrative selon laquelle le
propriétaire de parts de sociétés visées à l’article 885 O du CGI doit exercer, dans la société, son activité professionnelle principale de manière effective.
Cette jurisprudence rendue en matière d’impôt de solidarité sur la fortune
(ISF) est transposable à l’IFI.
90
Le respect de cette condition d’application de l’exonération au titre des
actifs professionnels doit, en outre, être apprécié concrètement, la loi ne prévoyant en effet en ce domaine aucune présomption d’exercice effectif d’une activité.
III. Prorata d'exonération au cas où la société n’a pas la propriété des actifs affectés à son activité
100
Conformément aux dispositions du VI de
l'article 975 du CGI, les biens ou droits immobiliers affectés à des sociétés de personnes qui n'en ont pas la propriété sont
exonérés à hauteur de la participation du redevable dans ces sociétés (BOI-PAT-IFI-30-10-40 au IV § 180). | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-30-10-20 | https://bofip.impots.gouv.fr/bofip/11375-PGP.html/identifiant=BOI-PAT-IFI-30-10-20-20180608 | 2018-06-08 00:00:00 | 9611b35ff3e3f477827d4c6c046f74e1b20577f4e5f155a218d3c59d040e2dc1 | [
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Actualité liée : 13/05/2020 : IS -
Limitation de la déductibilité des charges financières nettes - Commentaires définitifs et commentaires relatifs à la déduction des charges financières nettes des entreprises autonomes - Mise à jour
de la consultation publique
1
En vertu des dispositions du VIII de
l'article 212 bis du code général des impôts (CGI), le présent dispositif de limitation de la déduction des charges
financières prévoit des mécanismes de report sur des exercices postérieurs des charges financières nettes non admises en déduction en application de ce dispositif et des capacités de déduction
inemployées au titre d'un exercice.
Remarque : Ces dispositions ne s'appliquent pas aux sociétés ayant opté pour
l'application du régime prévu pour les projets d'infrastructures publiques à long terme (BOI-IS-BASE-35-40-30) et s'appliquent différemment pour les sociétés se trouvant
en situation de sous-capitalisation (BOI-IS-BASE-35-40-20). Elles ne s'appliquent pas non plus aux entreprises autonomes définies au VI bis de l'article 212 bis du CGI
(BOI-IS-BASE-35-40-40).
I. Modalités de report des charges financières nettes non admises en déduction
10
Les charges financières nettes non déductibles au titre d'un exercice, après application des
plafonds de droit commun et de la clause de sauvegarde en faveur des entreprises membres d'un groupe consolidé, sont réintégrées au résultat de cet exercice.
Toutefois, le droit de déduire le montant de charges financières nettes réintégré au titre d'un
exercice n'est pas définitivement perdu : ce droit est reportable sans limite de temps, et ce montant peut ainsi faire l'objet d'une déduction au titre des exercices suivants.
Remarque : La fraction d'intérêts non encore déduits à la clôture du dernier
exercice ouvert avant le 1er janvier 2019, et résultant du dispositif de lutte contre la sous-capitalisation prévu au II de
l'article 212 du CGI (applicable pour les exercices ouverts jusqu'au 31 décembre 2018 et abrogé par
l'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019), est ajoutée au stock de charges financières nettes non déduites au titre du présent dispositif, et est donc reportable, dans
les mêmes conditions, c'est-à-dire sans limite de temps et sans application de la décote de 5 % anciennement prévue.
20
Les charges financières nettes en report, c'est-à-dire celles non admises en déduction au titre
d'exercices antérieurs, peuvent être déduites, au titre d'un exercice donné, à hauteur d'un montant égal à la différence positive entre le plafond de droit commun appliqué au titre de cet exercice
(BOI-IS-BASE-35-40-10-20 au I-A § 10 à 80) et les charges financières nettes constatées au titre de cet exercice.
Le montant des charges financières nettes en report admises en déduction au titre d'un exercice
résulte de la formule suivante :
Montant de charges financières nettes en report déductibles au titre d'un exercice N = plafond
de déduction de droit commun appliqué en N - charges financières nettes constatées au titre de N.
Remarque : Si cette différence est négative, cela signifie que l'entreprise n'a
pas pu déduire la totalité des charges financières nettes de l'exercice, elle n'est donc pas en mesure de déduire des charges financières nettes issues d'exercices antérieurs.
Une entreprise peut déduire, au titre d'un exercice, des charges financières nettes en report,
quel que soit le plafond de déduction de droit commun utilisé (3 millions d'euros ou 30 % de l'EBITDA fiscal), la seule condition étant que l'entreprise ne doit pas avoir utilisé la totalité de ce
plafond pour déduire les charges financières de l’exercice en question.
30
Exemple 1 : Au titre d'un exercice N, une société A a réintégré des charges
financières nettes non admises en déduction, après application des plafonds de droit commun et de la clause de sauvegarde en faveur des entreprises membres d'un groupe consolidé, à hauteur de 500 000
€. Cette société A ne dispose par ailleurs d'aucun stock de charges financières nettes en report (non admises en déduction au titre d'exercices antérieurs).
Au cours de l'exercice N+1, la société A constate un montant de charges financières nettes égal à
4 000 000 € et dispose par ailleurs d'un EBITDA fiscal de 14 000 000 €.
La société est en droit de déduire l'intégralité de ses charges financières nettes constatées au
cours de l'exercice N+1 (soit 4 000 000 €), le plafond de déduction de droit commun applicable au titre de cet exercice étant égal à 4 200 0000 € (30 % x 14 000 000 €).
La société A dispose par ailleurs de la possibilité de déduire un montant de charges financières
nettes en report de 200 000 €, soit 4 200 000 € - 4 000 000 €.
La société A qui dispose d'un montant de charges financières nettes en report non admises en
déduction en N de 500 000 €, peut donc déduire, au titre de l'exercice N+ 1, un montant de 200 000 €.
L'excédent de charges financières nettes en report d'un montant de 300 000 € (500 000 € - 200 000
€), non déduit au titre de cet exercice N+1, demeure reportable sans limite de temps, et pourra faire l'objet d'une déduction au titre des exercices suivants dans les mêmes conditions.
Exemple 2 : Au titre d'un exercice N, une société B a réintégré des charges
financières nettes non admises en déduction, après application des plafonds de droit commun et de la clause de sauvegarde en faveur des entreprises membres d'un groupe consolidé, à hauteur de 100 000
€.
Au cours de l'exercice N+1, la société B constate un montant de charges financières nettes égal à
2 000 000 € et dispose par ailleurs d'un EBITDA fiscal de 6 000 000 €.
La société applique le plafond de 3 000 000 € qui lui permet de déduire l'intégralité de ses
charges financières nettes de l'exercice.
La société B dispose donc de la possibilité de déduire un montant de charges financières nettes
en report de 1 000 000 €, soit 3 000 000 € - 2 000 000 €.
La société B peut donc déduire, au titre de l'exercice N+ 1, le montant de 100 000 € de charges
financières nettes non admises en déduction au titre de l'exercice N et placé en report.
Au total, la société B pourra déduire, au titre de l'exercice N+1, 2 100 000 € de charges
financières nettes (2 000 000 € de charges financières nettes de l'exercice + 100 000 € de charges financières nettes en report).
En outre, il ne lui reste plus de charges financières nettes en report. Elle a, en revanche,
dégagé, une capacité de déduction inemployée de 900 000 € (3 000 000 € - 2 100 000 €), qui est reportable sur les cinq exercices suivants (II § 40 à 60).
II. Modalités de report des capacités de déduction inemployées
40
La capacité de déduction inemployée s'entend de la différence positive entre le montant
correspondant au plafond de droit commun appliqué au titre de l'exercice et le montant des charges financières nettes admises en déduction au titre de cet exercice, en application des règles de droit
commun, de la clause de sauvegarde en faveur des entreprises membres d'un groupe consolidé et après déduction des éventuelles charges financières nettes en report
(I § 10 à 30).
Cette capacité de déduction inemployée au titre d'un exercice peut ainsi faire l'objet d'un
report, afin de déduire des charges financières nettes constatées et non admises en déduction au titre des cinq exercices suivants.
Remarque : En pratique, cette capacité de déduction correspond au montant du
plafond de déduction qui n'a pas été utilisé au titre d'un exercice pour déduire les charges financières nettes de cet exercice et les éventuelles charges financières nettes non admises en déduction
au titre d'exercices précédents et reportées.
En revanche, lorsque coexistent à la clôture d'un exercice une capacité de déduction
inemployée et des charges financières en report issues d'exercices antérieurs, le report de capacité de déduction inemployée ne peut pas être utilisée en vue de déduire les charges financières nettes
en report issues d'exercices précédents.
50
La capacité de déduction inemployée au titre d'un exercice résulte de la formule suivante :
Capacité de déduction inemployée au titre de l'exercice N = plafond de déduction de droit
commun appliqué au titre de l'exercice N - charges financières nettes déduites au titre de l'exercice N - charges financières nettes non déduites au titre des exercices antérieurs (en report) et
déduites au titre de l'exercice N.
Remarque : Si cette différence est négative, cela signifie que l'entreprise n'a
pas pu déduire la totalité des charges financières nettes de l'exercice et des charges financières nettes en report, elle n'a donc pas pu dégager une capacité de déduction.
Une entreprise peut dégager une capacité de déduction inemployée quel que soit le plafond de
déduction utilisé (3 millions d'euros ou 30% de l'EBITDA fiscal, BOI-IS-BASE-35-40-10-20 au I-A § 10 et suivants), la seule condition étant
que l'entreprise n'ait pas utilisé la totalité de ce plafond pour déduire les charges financières nettes de l'exercice et les charges financières nettes en report.
60
Figurent ci-dessous trois exemples récapitulatifs : les deux premiers avec le plafond
correspondant à 30 % de l'EBITDA fiscal et le troisième avec le plafond de 3 millions €.
Exemple 1 : A la clôture de l'exercice N, une société C constate des charges
financières d'un montant de 4 200 000 € et dispose par ailleurs d'un EBITDA fiscal de 16 000 000 €.
Les charges financières nettes de la société sont déductibles à hauteur de 4 800 000 € (soit 30 %
x 16 000 000 €). Ainsi, elle peut déduire l'intégralité de ses charges financières nettes constatées au titre de l'exercice N (4 200 000 €). La société dispose désormais d'une capacité de déduction
inemployée de 600 000 €, qu'elle pourra utiliser au titre des exercices N+1 à N+5 .
Au titre de l'exercice N+1, la société C constate des charges financières d'un montant de 4 300
000 € et dispose par ailleurs d'un EBITDA fiscal de 12 000 000 €.
Les charges financières nettes de l'exercice ne sont déductibles qu'à hauteur de 3 600 000 €
(30 % x 12 000 000 €). La société devrait donc réintégrer 700 000 € de charges financières (4 300 000 € - 3 600 000 €).
Néanmoins, la société C peut utiliser sa capacité de déduction inemployée, constatée au titre de
l'exercice N, pour déduire 600 000 € de charges financières nettes de l'exercice N+1.
Elle ne doit donc réintégrer au titre de N+1 que 100 000 € de charges financières (4 300 000 € -
3 600 000 € - 600 000 €), qui pourront être reportées pour être éventuellement déduites au titre des exercices suivants (I § 10 à 30).
Exemple 2 : A la clôture de l'exercice N, une société D constate les éléments
suivants :
Charges financières nettes en report (non admises en déduction au titre d'exercices
antérieurs et non utilisées en N-1 alors que la capacité de déduction de l'entreprise le permettait)
600 000 €
Capacité de déduction inemployée au titre de l'exercice N-1
1 000 000 €
Charges financières nettes de l'exercice
4 000 000 €
EBITDA fiscal de l'exercice
14 000 000 €
Les charges financières nettes de la société sont déductibles à hauteur de 4 200 000 € (soit 30 %
x 14 000 000 €). Ainsi, elle peut déduire l'intégralité de ses charges financières nettes constatées au titre de l'exercice N (4 000 000 €). Elle a également la possibilité de déduire un montant
supplémentaire de 200 000 €, en mobilisant une fraction du montant de charges financières en report.
En revanche, la capacité de déduction inemployée en report (1 000 000 €) ne peut permettre de
déduire le solde du stock de charges financières nettes en report de 400 000 € (600 000 € - 200 000 €). La capacité de déduction inemployée constaté au cours de l'exercice N-1 (soit 1 000 000 €)
pourra être utilisé en vue de déduire exclusivement des charges financières nettes constatées et non admises en déduction au titre des exercices N+1 à N+4.
Exemple 3 : A la clôture de l'exercice N, une société E constate des charges
financières d'un montant de 1 600 000 € et dispose par ailleurs d'un EBITDA fiscal de 5 000 000 €.
La société applique le plafond de 3 millions € qui lui permet de déduire l'intégralité de ses
charges financières. La société dispose désormais d'une capacité de déduction inemployée de 1 400 000 € (3 000000 € - 1 600 000 €), qu'elle pourra utiliser au titre des exercices N+1 à N+5. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-35-40-10-30 | https://bofip.impots.gouv.fr/bofip/11788-PGP.html/identifiant=BOI-IS-BASE-35-40-10-30-20200513 | 2020-05-13 00:00:00 | 535eb976dcd55a7e7d86dc0a661c0180ee908b43f507066604337a6accd9c863 | [
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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 aux personnes physiques domiciliées hors de France sont apportées au BOI-PAT-IFI-10-20-30. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-20-10-30 | https://bofip.impots.gouv.fr/bofip/5649-PGP.html/identifiant=BOI-PAT-ISF-20-10-30-20181011 | 2018-10-11 00:00:00 | 557bb211372a4a8ac10c02883fd65d277135f98ded444a2edf3b6f601fb38ef7 | [
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1
Le présent titre a pour objet de décrire les règles relatives au champ d'application de la taxe
sur certains services numériques fournis par les grandes entreprises du secteur numérique (TSN).
10
Les conditions dans lesquelles le montant de la TSN due est calculé sont décrites au
BOI-TCA-TSN-20.
Les règles tenant au champ d'application et les règles tenant au calcul du montant dû peuvent
présenter des similitudes, mais sont différentes. Sauf mention contraire, les commentaires afférents au champ d'application ne peuvent être transposés pour les besoins du calcul du montant dû, et
inversement.
20
L'application de la TSN est déterminée pour chaque année civile, ci-après « année d'imposition
», et est subordonnée au respect de quatre conditions cumulatives décrites aux chapitres suivants :
- l'existence d'un service taxable ;
- la territorialisation en France du service taxable au cours de cette année civile ;
- l'encaissement de revenus en contrepartie du service taxable au cours de cette année civile ;
- le dépassement de seuils d'assujettissement évalués à partir des revenus encaissés au cours de
l'année précédant cette année civile et appréciés, le cas échéant, à l'échelle de l'ensemble des entreprises liées entre elles, directement ou indirectement, par une relation de contrôle.
30
L’inclusion ou non d’un service dans le champ de la TSN est appréciée
uniquement au regard de ces quatre conditions.
À cet égard, aucun autre élément ne peut être excipé pour écarter la taxation
d'un service remplissant les quatre conditions précitées. Il en va ainsi de l'absence effective ou supposée de valorisation directe des données des utilisateurs français ou encore de l'absence de
mobilisation d'effets de réseau à l'échelle mondiale.
De même, sont sans incidence le lieu d'établissement du fournisseur du service, ou les conditions
dans lesquelles ce service est territorialisé au regard d'autres impositions, comme l'impôt sur les sociétés ou la taxe sur la valeur ajoutée, ou encore d'autres réglementations, comme celles
afférentes aux données personnelles ou au droit de la consommation.
40
Chacune des quatre conditions est appréciée indépendamment des trois autres,
selon les règles qui lui sont propres.
Exemple : Un service identifié comme taxable ne sera pas dans le
champ de la TSN si aucun revenu n'a été perçu au cours d'une année civile donnée même s'il a été fourni en France au cours de cette même année.
50
Le présent titre comprend deux chapitres :
- la définition des services taxables (chapitre 1,
BOI-TCA-TSN-10-10) ;
- la territorialité, les encaissements et les seuils (chapitre 2,
BOI-TCA-TSN-10-20). | Bulletin officiel des finances publiques - impôts | BOI-TCA-TSN-10 | https://bofip.impots.gouv.fr/bofip/12158-PGP.html/identifiant=BOI-TCA-TSN-10-20200323 | 2020-03-23 00:00:00 | 7257082ffa5f22664f9b05f3128b83e2608cedf0afd71cecde99897e35e5db6a | [
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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
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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 la preuve du droit de propriété sont apportées au BOI-PAT-IFI-20-20-40. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-30-20-40 | https://bofip.impots.gouv.fr/bofip/5812-PGP.html/identifiant=BOI-PAT-ISF-30-20-40-20181011 | 2018-10-11 00:00:00 | b1aaa5e3329a58c3d0f18d0b85e3a2a8dfa2bb64205ece73a85c2bd6e4431acd | [
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] |
I. Définition des ZFU
A. ZFU visées au I de l'annexe à la loi n° 96-987 du 14 novembre 1996 (zones de « première génération »)
1
Il s'agit de zones créées dans des quartiers de plus de 10 000 habitants particulièrement
défavorisés au regard des critères pris en compte pour la détermination des zones de redynamisation urbaine (ZRU) (situation de la zone dans l'agglomération, taux de chômage, potentiel fiscal des
communes intéressées notamment).
10
Leur délimitation est opérée par décret
(décret n° 96-1154 du 26 décembre 1996
portant délimitation de zones franches urbaines dans certaines communes et décret n° 96-1155 du
26 décembre 1996 portant délimitation de zones franches urbaines dans certaines communes des départements d'outre-mer). La date de délimitation des ZFU est réputée correspondre, dans tous les cas,
au 1er janvier 1997.
B. ZFU visées au I bis de l'annexe à la loi n° 96-987 du 14 novembre 1996 (zones de « deuxième génération »)
20
L'article
23 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine a créé quarante et une nouvelles ZFU dont la liste figure au I bis de
l'article
annexe de la loi n° 96-987 du 14 novembre 1996 relative à la mise en œuvre du pacte de relance pour la ville. Ces zones ont été délimitées par le
décret n° 2004-219 du 12 mars 2004.
Toutefois, le décret
n° 2005-557 du 27 mai 2005 a modifié le tracé de certaines de ces zones. De même, le
décret n° 2007-894 du 15 mai
2007 a également modifié les limites de ces zones dans certaines communes.
II. Contribuables concernés
A. Forme
30
Le dispositif prévu à
l’article 44 octies du code général des impôts (CGI) est applicable à toutes les formes d’entreprises et aux activités
professionnelles non commerciales à raison des bénéfices provenant de l’exercice d’une activité éligible (cf. III-B § 360 à 380) en ZFU. Sont ainsi concernés :
- les entrepreneurs individuels ou les professionnels libéraux, titulaires de charges et offices
et travailleurs indépendants exerçant une activité professionnelle non commerciale ;
- les EIRL (entreprise individuelle à responsabilité limitée) ;
- les sociétés soumises à l’impôt sur les sociétés de plein droit (société anonyme - SA,
société à responsabilité limitée - SARL, société d'exercice libéral - SEL, société d'exercice libéral à responsabilité limitée - SELARL, société en commandite simple pour la part des associés
commanditaires, société en commandite par actions etc.) ou sur option, ainsi que les associations exerçant une activité lucrative qui les rend passibles de l’impôt sur les sociétés au taux normal ;
- les sociétés relevant du régime fiscal des sociétés de personnes prévu à
l’article 8 du CGI (sociétés en nom collectif, sociétés en commandite simple pour la part des associés commandités, sociétés
civiles professionnelles etc.).
40
Une société, implantée dans une ZFU de première génération, dont le capital est détenu par
d’autres sociétés peut se prévaloir du régime de faveur quel que soit le niveau de détention de son capital par ces sociétés. Il n'en est pas de même pour les sociétés implantées dans les ZFU de
deuxième génération (cf. II-D-3-a § 220 et 230).
B. Régime d’imposition
50
Le dispositif s’applique quel que soit le régime d’imposition des contribuables concernés :
régime des micro-entreprises ou déclaratif spécial, régime réel normal ou simplifié ou régime de la déclaration contrôlée.
C. Date de création
60
La date de création constitue le point de départ de la période d’exonération pour les
activités nouvellement implantées dans les zones et permet de déterminer si l’entreprise relève du dispositif fiscal de
l'article 44 octies du CGI ou de celui de
l'article 44 octies A du CGI (BOI-BIC-CHAMP-80-10-30).
70
D’une part, le régime est ouvert aux activités déjà implantées dans les ZFU à leur date
d’ouverture, soit le 1er janvier 1997 pour les ZFU de première génération et le 1er janvier 2004 pour celles de deuxième génération.
D’autre part, le dispositif s’applique aux créations d’activités intervenues entre la date
d’ouverture de la zone et la date d'entrée en vigueur de la loi pour l'égalité des chances.
80
Pour les contribuables assujettis à la taxe sur la valeur ajoutée, la date de création
s’entend en pratique de la date de début d’activité mentionnée sur la déclaration d’existence souscrite en application de l’article
286 du CGI, dans les quinze jours qui suivent le commencement des premières opérations.
Le contribuable ou l’administration peuvent cependant établir que le début d’activité est
intervenu à une autre date que celle mentionnée sur la déclaration d’existence. Ainsi, la date de début d’activité est celle à laquelle le contribuable dispose des immobilisations nécessaires à
l’exercice de son activité et réalise la première opération entrant dans le cadre de son objet social.
Dans l’hypothèse d’une création d’établissement par une entreprise préexistante implantée en
dehors des ZFU, la date de création de cette unité économique correspond à la date à laquelle celle-ci dispose des premières immobilisations nécessaires à son activité et réalise sur place les
premières opérations entrant dans le cadre de son objet.
D. Critères relatifs à la dimension de l'entreprise
90
S’agissant des activités implantées dans les ZFU de première génération, aucune condition
relative à la taille de l’entreprise n’est requise.
100
En revanche, les activités exercées ou créées dans les ZFU de deuxième génération sont
soumises aux conditions suivantes.
1. Condition tenant aux seuils financiers
110
Pour la détermination des résultats des exercices clos à compter du 1er janvier
2005, l’entreprise doit réaliser un chiffre d’affaires ou avoir un total de bilan inférieur à 10 millions d’euros au titre de cet exercice.
120
Ces seuils doivent être déterminés à partir de l’ensemble des activités de l’entité juridique
ou de l’exploitant individuel et pas uniquement au niveau de l’activité implantée en zone.
130
Le respect de ces seuils s’apprécie strictement et exercice par exercice couvert par le régime
d’allégement.
a. Chiffre d’affaires
140
Le chiffre d'affaires doit être ramené ou porté à douze mois dans le cas où la période
d’imposition est respectivement supérieure ou inférieure à douze mois.
Le chiffre d’affaires s’entend du montant hors taxes des recettes réalisées par le redevable
dans l’accomplissement de son activité professionnelle normale et courante. Il n’est pas tenu compte des produits financiers sauf dans les cas où la réglementation particulière propre à certains
secteurs d’activité le prévoit, ni des recettes revêtant un caractère exceptionnel, telles que les produits provenant de la cession d’éléments de l’actif immobilisé.
Les refacturations de frais effectuées entre sociétés ne sont pas prises en compte pour
l’appréciation du chiffre d’affaires lorsqu’elles présentent le caractère de débours au sens du 2° du II de l'article 267 du
CGI.
150
Pour la société mère d'un groupe mentionné à
l'article 223 A du CGI, le chiffre d'affaires est apprécié en faisant la somme des chiffres d'affaires de chacune des
sociétés membres de ce groupe.
b. Total de bilan
160
Le total de bilan correspond à la totalisation de tous les postes, soit d’actif, soit de
passif apparaissant au bilan de clôture de l’exercice couvert par le régime.
En l’absence d’arrêté des comptes à la date à laquelle sont évalués les résultats de la
période d’imposition, la limite de total de bilan peut être appréciée par référence au premier bilan arrêté suivant.
2. Condition tenant à l’effectif salarié
170
Une entreprise prétendant au régime doit employer au plus 50 salariés.
Pour une entreprise déjà implantée en zone à la date d’ouverture des ZFU de deuxième
génération, la condition s’apprécie uniquement à cette date d’ouverture, soit le 1er janvier 2004.
Pour une entreprise s’implantant en zone ultérieurement, la condition est examinée à la date
de son début d’activité dans la ZFU.
180
Le calcul de l’effectif s'effectue en tenant compte des salariés travaillant pour
l’entreprise, y compris les travailleurs à domicile et les travailleurs handicapés, au 1er janvier 2004 ou, le cas échéant, à la date de l’implantation de l’activité en ZFU.
a. Salariés à prendre en compte
190
Les salariés visés sont les suivants :
- les personnes rémunérées directement par l’entreprise et titulaires d’un contrat de travail,
à durée déterminée ou non, quelle que soit leur situation ou leur affectation et quelle que soit la nature du contrat de travail. Toutefois, s’agissant des contrats à durée déterminée, il est admis de
ne prendre en compte que ceux d’une durée de trois mois au moins ;
- les salariés absents ou dont le contrat de travail est suspendu à la condition qu’ils
perçoivent une rémunération ;
- les personnes titulaires d’un contrat de travail intermittent ou mis à disposition par une
entreprise extérieure, y compris les travailleurs temporaires (sauf s’ils remplacent un salarié absent ou dont le contrat de travail est suspendu avec versement de rémunération).
200
En revanche, conformément aux dispositions de
l'article L. 1111-3 du code du travail, ne sont pas pris en compte dans le calcul de l’effectif :
- les apprentis ;
- pendant toute la durée d'attribution de l'aide financière, les titulaires d'un contrat
d'accompagnement dans l'emploi, d'un contrat d'accès à l'emploi ou d'un contrat initiative-emploi ;
- enfin, les titulaires du contrat de professionnalisation, jusqu'au terme prévu par le
contrat lorsque celui-ci est à durée déterminée ou jusqu'à la fin de l'action de professionnalisation lorsque le contrat est à durée indéterminée.
b. Modalités de calcul
210
Pour le calcul de l’effectif, sont pris en compte :
- pour une unité, les salariés à temps complet dont le contrat est à durée indéterminée ou
non, employés directement ou non par l’entreprise ;
- au prorata de la durée de leur temps de travail, les salariés à temps partiel et les
salariés sous contrat à durée déterminée, sous contrat de travail intermittent ou mis à disposition par une entreprise extérieure (dont les travailleurs temporaires) titulaires d’un contrat à durée
indéterminée ou non, employés directement ou non par l’entreprise.
3. Condition tenant à la détention du capital
a. Seuils requis
220
Pour la détermination des résultats des exercices clos à compter du 20 janvier 2005, lorsque
l’entreprise est constituée sous la forme d’une société, son capital ou ses droits de vote ne doivent pas être détenus à 25 % ou plus, directement ou indirectement, par une ou conjointement par
plusieurs entreprises dont l’effectif salarié dépasse 250 personnes et dont le chiffre d’affaires ou le total de bilan atteignent ou excèdent les seuils relatifs à la moyenne entreprise. Ces seuils
sont respectivement de 50 millions d’euros et de 43 millions d’euros pour le chiffre d’affaires et le total de bilan.
La condition demeure respectée lorsque les seuils sont atteints. Elle ne l’est plus dès lors
que ces seuils sont dépassés.
Les entreprises participant au capital s’entendent de toutes les entreprises qu’elles soient
privées ou publiques et quelle que soit leur nationalité.
230
La condition de non-détention de 25 % ou plus du capital ou des droits de vote doit être
respectée tout au long de la période au titre de laquelle le régime est susceptible de s’appliquer. Le fait d’atteindre le pourcentage de détention de 25 % un seul jour au cours de l’exercice est de
nature à remettre en cause l’application du régime au titre de cet exercice.
b. Articulation des seuils d'effectifs et financiers
240
La condition de non-détention n’est pas respectée lorsque le seuil de salariés est dépassé et
lorsqu’au moins un des seuils financiers est également dépassé.
250
Ainsi, le fait que 30 % du capital d’une société soit détenu par une entreprise qui dépasse le
seuil de salariés sans dépasser aucun des seuils financiers n’écarte pas ladite société du régime. De même, une société détenue par une entreprise qui ne dépasse pas le seuil de salariés, quels que
soient le chiffre d’affaires et le total de bilan de cette dernière entreprise, n’est pas écartée du régime.
c. Participations non prises en compte dans le calcul de 25 %
260
Pour le calcul du seuil de 25 %, la proportion du capital ou les droits de vote d’une société
qui sont détenus par des structures de capital-risque ne sont pas pris en compte dès lors qu’il n’existe pas de lien de dépendance au sens du 12 de
l'article 39 du CGI (BOI-BIC-PVMV-20-20-30) entre la société concernée et ces structures de
capital-risque. Le pourcentage de 25 % doit être apprécié uniquement pour la fraction du capital ou des droits de vote qui ne sont pas détenus par des sociétés ou des fonds dont les participations
sont ainsi écartées du calcul.
270
Société ou fonds
Base légale ou réglementaire
Société de capital-risque (SCR)
Article
1er de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier
Fonds commun de placement à risque (FCPR)
Les fonds communs de placement dans l’innovation (FCPI) institués par
l’article
102 de la loi n° 96-1181 de finances pour 1997 et les fonds d’investissement de proximité (FIP) créés par la
loi n° 2003-721 du
1er août 2003 pour l’initiative économique constituent des FCPR
Article L. 214-36 du code
monétaire et financier
Société de développement régional (SDR)
Article R. 516-21 du code
monétaire et financier
Société financière d’innovation (SFI)
Article
4 de la loi n° 72-650 du 11 juillet 1972 portant diverses dispositions d'ordre économique et financier
Société unipersonnelle d’investissement à risque (SUIR)
Article 91 de la loi de finances pour 2004 (CGI,
art. 208 D).
Structures de capital-risque dont la participation n’est pas prise en compte dans le calcul de la proportion
d. Participations détenues par une société mère d’un groupe fiscal
280
Conformément au sixième alinéa du VI de
l’article 44 octies du CGI, pour déterminer si une société respecte les conditions de seuils et de détention du capital,
le chiffre d’affaires doit être apprécié pour une société mère d’un groupe fiscal en effectuant la somme des chiffres d’affaires de l’ensemble des sociétés du groupe.
Ce mode de calcul du chiffre d’affaires est donc applicable à la fois lorsqu’il s’agit de
déterminer si une société mère d’un groupe fiscal peut prétendre au régime d’allégement, afin de vérifier le respect du seuil de chiffre d’affaires, et lorsqu’une telle société détient une partie du
capital d’une entreprise située dans l’une des ZFU, pour examiner la condition tenant à la détention du capital de cette entreprise située en ZFU.
290
Ainsi, une société implantée en ZFU dont le capital est détenu à 25 % par une société mère
d’un groupe fiscal dont l’effectif et le chiffre d’affaires calculé en faisant la somme des chiffres d’affaires des sociétés du groupe dépassent les seuils requis, ne peut prétendre au régime
d’allégement.
4. Non-respect des conditions
300
Si les conditions tenant aux seuils financiers ou à la détention du capital ne sont pas
respectées au titre d’une période couverte par le régime, alors l’entreprise ne peut bénéficier du régime au titre de ladite période.
Toutefois, il n’est pas fait application des dispositions de déchéance du régime exposées au
IV § 360 et 370 du BOI-BIC-CHAMP-80-10-20-40. Ainsi, l’entreprise peut à nouveau se placer sous le bénéfice du régime dans l’hypothèse où elle
réunit toutes les conditions requises au cours des exercices ultérieurs. Il est précisé que le point de départ de la période d’application des allégements demeure fixée, selon les cas, au
1er janvier 2004, si l’entreprise est déjà implantée en ZFU à cette date, ou, à défaut, au début du mois de création de l’activité dans la zone.
310
Exemple :
Une société qui s’implante dans l’une des ZFU de deuxième génération à partir du
1er janvier N est détenue à hauteur de 24 % du capital et 30 % des droits de vote par une société mère d’un groupe mentionné à
l’article 223 A du CGI.
Au titre de son exercice clos en N, cette dernière société a un total de bilan de 51 M€ et la
somme des chiffres d’affaires des sociétés membres du groupe est de 44 M€.
La société implantée en ZFU ne peut prétendre au régime d’allégement au titre de N.
III. Activités concernées
A. Activités existantes ou créées en ZFU
320
Le régime prévu à
l’article 44 octies du CGI s’applique aux activités existant dans les zones à leur date de création et à celles qui y
sont créées entre cette date et le 2 avril 2006, dès lors qu’elles constituent des activités éligibles (cf. III-B à D § 360 à 470).
330
La notion d’activité nouvelle ou existante s’apprécie d’un point de vue juridique mais aussi
économique.
Ainsi, une structure juridique (société, exploitation individuelle) dont le siège ou
l’établissement principal et l’activité sont situés en dehors des ZFU peut bénéficier de droits à exonération si elle dispose dans une de ces zones d’une implantation matérielle susceptible
d’entraîner la réalisation de recettes professionnelles (établissement, succursale, cabinet secondaire, atelier).
De même, une société ou un travailleur indépendant dont le siège ou le principal
établissement est implanté dans la ZFU mais qui dispose d’une implantation à l’extérieur des zones éligibles au dispositif peut bénéficier de droits à exonération.
340
Les activités existantes concernées sont celles exercées par les unités économiques
implantées en ZFU à la date de création de ces zones. Les périmètres des ZFU de première génération et de deuxième générations sont définis au I § 1 à 20.
350
Les contribuables qui, après la date d'ouverture de la zone et avant le 2 avril 2006,
reprennent une activité en ZFU peuvent bénéficier de l’exonération lorsque l’activité reprise a été placée sous le régime de
l’article 44 octies du CGI, quelle que soit la forme de la reprise (transformation, apport en société, fusion, apport
partiel d’actif etc.). Le repreneur est alors exonéré pour la durée d’application du dispositif restant à courir.
Les transferts d’activités précédemment exercées hors des ZFU peuvent bénéficier du
dispositif d’allégement dans les mêmes conditions que les créations d’activités, sous réserve des commentaires figurant au I-A § 10 à 90 du BOI-BIC-CHAMP-80-10-20-20.
B. Activités éligibles
360
Peuvent bénéficier du régime des ZFU :
- les activités industrielles, commerciales ou artisanales définies à
l’article 34 du CGI, à l’exception des activités exclues (cf. III-C § 390 à 410). Pour plus de précisions sur la
nature industrielle, commerciale ou artisanale d’une activité, il convient de se reporter au BOI-BIC-CHAMP-10 ;
- les activités de location d’immeubles à usage industriel ou commercial munis de leur
équipement (CGI, art. 35, I-5° et BOI-BIC-CHAMP-20-60 au II § 20 à
70) ;
- les activités professionnelles non commerciales au sens du 1 de
l'article 92 du CGI. Il s’agit notamment des professions libérales, des charges et offices, des agents généraux d’assurance dont
le montant imposable des commissions est déterminé selon les règles prévues en matière de traitements et salaires, des activités dont les revenus ne sont pas rattachables à une autre catégorie de
bénéfices ou de revenus lorsqu’elles sont exercées à titre habituel et constant et dans un but lucratif (BOI-BNC-CHAMP-10).
370
Les activités bancaires, financières, d’assurances sont éligibles au dispositif de faveur.
Il en est de même des activités de crédit-bail portant sur des immeubles à usage industriel et commercial.
380
La jurisprudence du Conseil d’État
(CE, arrêt du 29 avril 2002, n°234133) et
BOI-BIC-CHAMP-80-10-10-10 au III-A-3 § 360 à 400 sont transposables dans le cadre du régime d’allégement prévu à
l'article 44 octies du CGI.
Ainsi, les activités immobilières visées au III-A-3 § 370
du BOI-BIC-CHAMP-80-10-10-10 entrent dans le champ des activités éligibles à ce régime d’allégement lorsqu’elles sont exercées à titre professionnel.
C. Activités exclues
390
Les activités civiles ne sont pas admises au régime. Il s’agit, en particulier, des
activités agricoles, de la construction-vente immobilière ou de la gestion d’un patrimoine mobilier ou immobilier.
400
S'agissant des activités de location, sont exclues les activités de location portant sur des
immeubles d'habitation, ainsi que les activités de crédit-bail mobilier. En revanche, les activités de location portant sur des biens meubles peuvent bénéficier du dispositif d'exonération.
410
Des exclusions sectorielles sont également applicables dans les ZFU de deuxième génération.
Sont exclues du régime applicable dans les ZFU de deuxième génération, les entreprises
exerçant une activité relevant d’un des secteurs suivants : construction automobile, construction navale, fabrication de fibres textiles artificielles ou synthétiques, sidérurgie, transports routiers
de marchandises.
La détermination de l’appartenance d’une activité à l’un des secteurs exclus s’examine,
conformément à la loi, à partir de la nomenclature d’activités françaises (NAF - NACE) de l’Institut national de la statistique et des études économiques.
L’exclusion n’est applicable que dans l’hypothèse où l’activité qui relève d’un secteur
exclu constitue l’activité principale de l’entreprise, que cette activité soit ou non exercée en ZFU. L'activité principale de l’entreprise est appréciée tous établissements confondus.
L’exercice à titre principal d’une activité se détermine au vu des conditions d’exploitation
de l’ensemble des activités de l’entreprise : importance des capitaux mis en œuvre, de la main-d'œuvre utilisée, du chiffre d’affaires réalisé, des produits achetés auprès des tiers.
D. Exercice à titre exclusif d’une activité éligible
420
L’entreprise qui est implantée en ZFU ne doit exercer aucune des activités qui sont exclues
du champ d’application du dispositif d’exonération.
430
Cependant, le Conseil d’État
(CE, arrêt du 8 juillet 1998, n° 186279, SARL
Seuge Quero Informatique) a considéré que l’exercice à titre accessoire d’une activité non éligible constituant le complément indissociable d’une activité éligible n’entraîne pas la remise en
cause du bénéfice du régime des entreprises nouvelles prévu à l’article 44 sexies du CGI
(RM
Chabroux, n°16303, JO Sénat du 29 juillet 1999, p. 2568 et BOI-BIC-CHAMP-80-10-10-10 au III-D § 610 à 630).
440
Cette solution retenue dans le cadre du régime des entreprises nouvelles prévu à
l’article 44 sexies du CGI est transposable au régime d’exonération visé à
l’article 44 octies du CGI. Ainsi, la condition d’exclusivité prévue par l’article 44 octies du CGI est respectée
lorsqu’une activité, a priori inéligible, est exercée à titre accessoire et constitue le complément indissociable d’une activité exonérée.
450
A cet égard, une activité non éligible peut être considérée comme le complément
indissociable d’une activité éligible lorsque les trois conditions suivantes sont simultanément réunies :
- identité de clientèle ;
- prépondérance de l’activité éligible en termes de chiffre d’affaires, l’activité non
éligible devant présenter un caractère accessoire ;
- nécessité d’exercer l’activité non éligible pour des raisons techniques (identité de
compétence amenant l’entreprise qui fabrique des produits à assurer également la pose de ses produits) et/ou commerciales (exercice d’une activité accessoire non éligible nécessaire à la réalisation
des ventes et au maintien de la position concurrentielle de l’entreprise, au risque, si l’entreprise n’exerçait pas cette activité accessoire, de subir un préjudice en termes de chiffre d’affaires).
460
Dans l’hypothèse où la structure juridique redevable de l’impôt n’est pas entièrement
implantée en ZFU, la condition d’exercice d’une activité éligible à titre exclusif doit être appréciée au niveau de l’unité économique qui est implantée en zone.
L’exercice d’une activité non éligible réalisée en dehors des ZFU ne prive donc pas le
contribuable du dispositif.
470
La perception de produits exclus de l’exonération (produits financiers, subventions,
libéralités etc.) n’entraîne pas la perte du régime de faveur. Ces produits sont retranchés du résultat et taxés dans des conditions de droit commun
(BOI-BIC-CHAMP-80-10-20-40 au I-E § 110 à 180). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-80-10-20-10 | https://bofip.impots.gouv.fr/bofip/5898-PGP.html/identifiant=BOI-BIC-CHAMP-80-10-20-10-20140625 | 2014-06-25 00:00:00 | 91ce2f640ffda6cb7a3ae5f520680423eafc39302afa1672b276f90ace763490 | [
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] |
1
Pour la détermination du résultat d'ensemble, le résultat de chacune des sociétés du groupe, y
compris le résultat propre de la société mère, est rectifié par cette dernière pour éviter soit une double déduction, soit une double imposition. Ces corrections concernent également les plus-values
ou moins-values nettes à long terme dégagées par ces sociétés.
(10 - 15)
20
Le présent chapitre est divisé en onze sections où sont commentés :
- la situation des rémunérations prévues à
l'article L. 225-45 du code de commerce versés par les sociétés du groupe (section 1,
BOI-IS-GPE-20-20-10) ;
- la situation des produits de participation versés entre sociétés du groupe (section 2,
BOI-IS-GPE-20-20-20) ;
- la situation de certaines provisions (section 3,
BOI-IS-GPE-20-20-30) ;
- la situation des abandons de créances, subventions directes et indirectes accordées ou reçus
par les sociétés du groupe (section 4, BOI-IS-GPE-20-20-40) ;
- la situation des cessions d'immobilisations intra-groupe et suppléments d'amortissements
(section 5, BOI-IS-GPE-20-20-50) ;
- le traitement de la quote-part de frais et charges relative aux plus ou moins-values de
cession de titres de participation (section 6, BOI-IS-GPE-20-20-60) ;
- la limitation de la déduction de certaines charges financières (section 8,
BOI-IS-GPE-20-20-80) ;
- les rectifications liées aux déficits et moins-values antérieurs à l'entrée dans le groupe
et aux réévaluations antérieures à l'entrée dans le groupe (section 9, BOI-IS-GPE-20-20-90) ;
- la souscription au capital d'autres sociétés du groupe (section 10,
BOI-IS-GPE-20-20-100) ;
- la limitation de la déduction des charges financières nettes du groupe (section 11,
BOI-IS-GPE-20-20-110) ;
- et le régime optionnel applicable aux opérations portant sur les brevets et actifs
incorporels assimilés (section 12, BOI-IS-GPE-20-20-120).
Remarque :
L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a abrogé les II et III de l'article 212 du code général des
impôts (CGI) et modifié les dispositions de l'article 223 B du CGI pour les exercices ouverts à compter du 1er
janvier 2019. Pour consulter les commentaires antérieurs concernant le traitement du mécanisme de la sous-capitalisation, se reporter au BOI-IS-GPE-20-20-70. | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-20-20 | https://bofip.impots.gouv.fr/bofip/5906-PGP.html/identifiant=BOI-IS-GPE-20-20-20200415 | 2020-04-15 00:00:00 | 54a319d323f9767a6d18201fbc9442f90a787293812a18747f6104680d82366a | [
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] |
Identification du professionnel de la comptabilité
A ............................, le ............................
Déclaration
Je soussigné(e),
[_] déclare que la comptabilité de (nom, prénom, raison / dénomination sociale, profession,
adresse du client), adhérent du centre de gestion agréé / de l'organisme mixte de gestion agréé (désignation et adresse), est tenue, présentée ou surveillée(1) conformément aux normes
professionnelles auxquelles les professionnels de l’expertise comptable sont soumis et que les déclarations fiscales communiquées à l’administration fiscale et au centre / à l'organisme mixte sont le
reflet de la comptabilité.
[_] atteste que la comptabilité de (nom, prénom, raison / dénomination sociale, profession,
adresse du client), adhérent du centre de gestion agréé / de l'organisme mixte de gestion agréé (désignation et adresse), est tenue avec un logiciel conforme aux exigences techniques de
l'administration fiscale en vertu d'une attestation fournie par l'éditeur de logiciel(2).
La présente déclaration est délivrée à M. / Mme ............................................
pour servir et valoir ce que de droit.
Signature
(1) Rayer les mentions inutiles.
(2) Porter une croix dans la ou les case(s) correspondante(s). | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000169 | https://bofip.impots.gouv.fr/bofip/6075-PGP.html/identifiant=BOI-LETTRE-000169-20170705 | 2017-07-05 00:00:00 | ba32eef8d8a91d0db53d0c3c8ced8c21abd49573afdc8a84d61fb541806cb989 | [
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] |
I. Conditions de délibération
1
La commission nationale d’inscription des AGC ne peut valablement délibérer que lorsque cinq au
moins de ses neuf membres sont présents. Lorsque le quorum n’est pas atteint, la commission doit à nouveau être convoquée sur le même ordre du jour. Les décisions de la commission sont prises à la
majorité des voix. En cas de partage des voix, la voix du président est prépondérante.
Les membres de la commission sont tenus au secret des délibérations.
II. Délai de la décision
10
La commission nationale d’inscription des AGC dispose d’un délai de trois mois à compter de la
date de délivrance du récépissé pour rendre sa décision.
Ce délai peut toutefois être interrompu pour une durée maximale de trois mois non renouvelable
pour permettre à la commission de procéder à une enquête complémentaire sur la candidature de l’association.
La commission doit en informer l’association par lettre recommandée avec avis de réception.
20
Si la décision n'est pas intervenue à l'expiration de ces délais, l’association peut demander
au président de la commission par lettre recommandée avec avis de réception que la commission soit dessaisie de sa demande de candidature.
Le dossier est alors transmis sans délai par le président de la commission nationale
d’inscription au comité national du tableau mentionné à l’article 43 de
l’ordonnance
n° 45-2138 du 19 septembre
1945
modifiée.
III. Notification de la décision
30
La décision de la commission nationale d’inscription des AGC est notifiée dans le délai de dix
jours francs par lettre recommandée avec avis de réception :
- à l’association ;
- au commissaire du gouvernement près la commission nationale d’inscription ;
- au président du Conseil supérieur de l’Ordre des experts-comptables ;
- au conseil régional de la circonscription où l’association a son siège, ainsi qu’à ceux dans
la circonscription desquels elle dispose de bureaux secondaires.
Cette notification au conseil régional de l’Ordre indique, en tant que de besoin, la date à
compter de laquelle l’AGC pourra exercer l’activité d’expertise comptable et sera inscrite au tableau de l’Ordre, étant entendu que cette date pourra être reportée à la demande de l’association.
IV. Voies de recours
40
La décision de la commission nationale d’inscription des AGC peut être déférée devant le
comité national du tableau mentionné à l’article 43 de
l’ordonnance n° 45-2138 du 19
septembre 1945 modifiée, dans le délai d’un mois à compter de sa notification.
Le comité national du tableau dispose d’un délai de six mois à compter de l’appel formulé par
l’association pour statuer, à défaut, l'inscription au tableau est de droit.
50
Le comité national du tableau peut également être saisi, dans les mêmes délais, par le
commissaire du gouvernement près la commission nationale d’inscription.
Ce délai peut être interrompu pour une durée maximale de trois mois non renouvelable aux fins
d’enquêtes complémentaires, après en avoir informé l’association par lettre recommandée avec avis de réception.
60
La décision du comité national du tableau est notifiée par lettre recommandée avec avis de
réception :
- à l’association ;
- au commissaire du gouvernement près la commission nationale d’inscription ;
- au président du Conseil supérieur de l’Ordre des experts-comptables ;
- au conseil régional de la circonscription où l’association a son siège ainsi qu’à ceux dans
la circonscription desquels elle dispose de bureaux secondaires ;
- au président de la commission nationale d’inscription.
La décision du comité national du tableau peut faire l’objet d’un recours devant le Conseil
d'État. | Bulletin officiel des finances publiques - impôts | BOI-DJC-EXPC-10-20-30 | https://bofip.impots.gouv.fr/bofip/6141-PGP.html/identifiant=BOI-DJC-EXPC-10-20-30-20120912 | 2012-09-12 00:00:00 | e8fa8f8a0deffba8d0e8215a7b7c6bc9b6cf357f49dc258bdfbac452d8a4eff4 | [
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