text
stringlengths 32
168k
⌀ | title_main
stringclasses 9
values | id_sub
stringlengths 1
27
| url_sourcepage
stringlengths 64
97
| date_publication
stringlengths 19
19
| hash
stringlengths 64
64
⌀ | lemone_pro_embeddings
sequencelengths 768
768
⌀ |
|---|---|---|---|---|---|---|
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-2014-00137 | https://bofip.impots.gouv.fr/bofip/9527-PGP.html/identifiant=ACTU-2014-00137 | 2014-05-12 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Série / Division :
TVA - LIQ
Texte :
L’article
54 de la loi n°2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 aménage les modalités d'application du taux réduit de 10% de la taxe sur la valeur ajoutée (TVA) aux abonnements de
service de télévision prévu par le b octies de l'article 279 du code général des impôts (CGI). Lorsque la distribution des
services de télévision est comprise dans une offre unique qui comporte pour un prix forfaitaire l'accès à un réseau de communications électroniques et que les droits de distribution des services de
télévision ont été acquis en tout ou partie contre rémunération par le fournisseur de services, la part de l'abonnement pouvant bénéficier du taux réduit de 10 % de TVA est à compter du 1er janvier
2014 égale aux seules sommes payées, par usager, pour l'acquisition des droits de distribution des services de télévision par le fournisseur, sans que l'opérateur dispose d'une autre modalité de
détermination de cette part.
Actualité liée :
X
Document lié :
BOI-TVA-LIQ-30-20-100 : TVA - Liquidation - Taux - Autres prestations de service
imposables au taux réduit
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00076 | https://bofip.impots.gouv.fr/bofip/9847-PGP.html/identifiant=ACTU-2015-00076 | 2015-04-01 00:00:00 | f9b7a766f3d5ac37be74c3cdd8a34322d6419b402b5644a7698770a059f6d078 | [
-0.03630983456969261,
0.039520759135484695,
-0.048292651772499084,
0.03141532838344574,
-0.009466017596423626,
-0.0034103314392268658,
-0.0052516101859509945,
0.0027306624688208103,
0.011904199607670307,
-0.060101404786109924,
0.0009564936044625938,
0.043431606143713,
-0.02635309472680092,
-0.08291595429182053,
-0.042900145053863525,
0.08288142830133438,
0.07389616966247559,
0.1396617293357849,
0.004404259845614433,
-0.0045772334560751915,
0.04869384691119194,
-0.009600418619811535,
-0.05544421076774597,
0.0526311993598938,
0.08243647962808609,
0.07012682408094406,
-0.02079603262245655,
-0.02775183506309986,
-0.0475776307284832,
-0.042140934616327286,
-0.05107231065630913,
-0.017499977722764015,
0.005006246734410524,
-0.013231831602752209,
0.02033950574696064,
-0.0009417166002094746,
-0.028337929397821426,
0.017416518181562424,
-0.048239804804325104,
-0.009871655143797398,
0.035279951989650726,
0.026074165478348732,
-0.008125937543809414,
0.05272986367344856,
0.026656797155737877,
0.052085503935813904,
-0.02643907256424427,
0.11338286101818085,
-0.002207299927249551,
-0.007193983998149633,
-0.034830011427402496,
-0.0866694524884224,
0.0055367546156048775,
-0.0012674813624471426,
-0.004506927914917469,
0.011470950208604336,
-0.05905380845069885,
-0.02306349016726017,
0.0820082575082779,
-0.030521241948008537,
0.017652953043580055,
-0.0025289084296673536,
-0.06755565851926804,
-0.03103237971663475,
-0.03873196989297867,
-0.07720830291509628,
0.0069629596546292305,
-0.02754780277609825,
0.056262560188770294,
0.06567619740962982,
0.015309538692235947,
-0.02858181856572628,
0.013685159385204315,
0.044132012873888016,
-0.024744892492890358,
0.009122062474489212,
0.043796561658382416,
0.09904608130455017,
0.012075885199010372,
0.02712026983499527,
-0.03872760012745857,
-0.03185739740729332,
0.0070485505275428295,
-0.00950303953140974,
-0.04727857932448387,
0.06022944301366806,
-0.0058028362691402435,
-0.037689678370952606,
-0.009395460598170757,
0.00591955566778779,
-0.036180198192596436,
0.04151974245905876,
0.00881209410727024,
0.054705679416656494,
0.011495421640574932,
0.04178019240498543,
-0.02798214554786682,
-0.03602178767323494,
0.044942066073417664,
0.020024573430418968,
0.025317205116152763,
0.04252328351140022,
0.05152533948421478,
0.022542253136634827,
0.030937520787119865,
-0.006502790376543999,
0.011110840365290642,
-0.03304893150925636,
-0.0846908912062645,
-0.04535713046789169,
0.004647259134799242,
-0.052108198404312134,
-0.08604061603546143,
-0.07949713617563248,
-0.08972296118736267,
0.05958108603954315,
-0.013415036723017693,
-0.018277278169989586,
0.05191497877240181,
0.028345022350549698,
-0.03476429730653763,
-0.03035995364189148,
-0.015466609969735146,
0.015942471101880074,
-0.0498180016875267,
0.02012295462191105,
0.014423761516809464,
-0.010675588622689247,
0.007018059026449919,
-0.07183289527893066,
0.032997749745845795,
0.009282219223678112,
-0.028425827622413635,
-0.03153655305504799,
0.04099633917212486,
0.0256667360663414,
0.030512943863868713,
0.019454626366496086,
-0.007686005439609289,
0.036654237657785416,
-0.05569760501384735,
-0.018445013090968132,
-0.035977404564619064,
0.017962459474802017,
-0.013893515802919865,
0.06120093911886215,
-0.02729548141360283,
-0.08166825026273727,
0.024893121793866158,
0.010980650782585144,
0.00943145714700222,
0.02774089388549328,
-0.02508550137281418,
-0.08100320398807526,
0.02006368711590767,
-0.012858569622039795,
0.03368242830038071,
0.03519930690526962,
-0.0455721914768219,
-0.033425576984882355,
0.04416980966925621,
0.02593403309583664,
0.06449121236801147,
-0.042208462953567505,
-0.09295997768640518,
0.022260410711169243,
0.05438289791345596,
0.02327381819486618,
0.007482629269361496,
0.05098545178771019,
-0.06798362731933594,
0.026253053918480873,
-0.011924085207283497,
-0.006795711349695921,
-0.03353388234972954,
0.03707224130630493,
-0.05724165216088295,
-0.021425927057862282,
-0.001239764504134655,
0.009557180106639862,
-0.02007545903325081,
-0.04953895881772041,
0.03881428390741348,
0.0034287236630916595,
0.010087414644658566,
0.05186836048960686,
0.0026457260828465223,
-0.0047850580886006355,
-0.000682908808812499,
0.06543231010437012,
-0.03237918019294739,
-0.002124365419149399,
-0.06314117461442947,
0.020674699917435646,
0.014227835461497307,
-0.0848960280418396,
-0.005913207307457924,
0.01131297554820776,
0.023206034675240517,
-0.0481916181743145,
-0.014951902441680431,
0.004169004037976265,
0.03248217701911926,
0.020456112921237946,
0.05531534180045128,
-0.062523253262043,
-0.032454486936330795,
0.01099387276917696,
-0.006320372223854065,
-0.05444972589612007,
0.031129034236073494,
0.01380527950823307,
-0.0058739460073411465,
0.037602536380290985,
-0.006698089651763439,
-0.013427493162453175,
0.005294931586831808,
-0.01686660386621952,
0.04666178673505783,
-0.03439671918749809,
-0.003640560433268547,
-0.02889501303434372,
-0.0248649213463068,
-0.027908487245440483,
0.07130087167024612,
0.02371707372367382,
-0.014109657146036625,
-0.01698877662420273,
-0.005285864230245352,
0.007399419788271189,
-0.008558467961847782,
-0.007181205321103334,
0.019844839349389076,
0.003701362293213606,
-0.030348332598805428,
0.003723010653629899,
0.024618050083518028,
-0.010192092508077621,
-0.015111112035810947,
-0.012965399771928787,
-0.012006322853267193,
0.025821024551987648,
0.030085572972893715,
-0.0026266290806233883,
0.10268541425466537,
-0.05109992250800133,
-0.010932001285254955,
-0.019787268713116646,
-0.04898086190223694,
0.08921962976455688,
-0.00983135960996151,
0.016698965802788734,
-0.010706601664423943,
-0.03204726427793503,
0.015111767686903477,
0.0005093590007163584,
0.026410190388560295,
0.03783236816525459,
0.031023696064949036,
-0.004499088507145643,
-0.008691822178661823,
0.00808274932205677,
0.005321974866092205,
-0.027835240587592125,
0.013658901676535606,
-0.08300130069255829,
0.10304341465234756,
0.058298658579587936,
-0.02797670289874077,
0.009462744928896427,
-0.01887677237391472,
-0.031594306230545044,
-0.00047764790360815823,
0.0456811785697937,
-0.016080783680081367,
0.027044938877224922,
-0.029309486970305443,
-0.004533595405519009,
0.02969798445701599,
0.00844709575176239,
0.02485804259777069,
-0.04724167659878731,
0.019536420702934265,
-0.023552920669317245,
-0.0020237972494214773,
-0.006752146407961845,
0.01154268253594637,
0.013075212016701698,
-0.04357732832431793,
0.026398956775665283,
0.029344940558075905,
0.03349541500210762,
-0.016148513182997704,
0.06531119346618652,
0.03156077489256859,
-0.041109465062618256,
-0.03692874684929848,
0.03434208035469055,
0.009193417616188526,
-0.034013304859399796,
-0.01797768846154213,
-0.02371390536427498,
0.04257076606154442,
-0.024450816214084625,
-0.032273437827825546,
-0.02033008635044098,
-0.047757748514413834,
0.007658318150788546,
-0.08443466573953629,
0.05091260373592377,
-0.0073718782514333725,
0.01633593440055847,
-0.004577063489705324,
-0.0023804723750799894,
0.03288818895816803,
0.011174947023391724,
-0.04516041278839111,
-0.010803738608956337,
-0.0260841753333807,
-0.02781563624739647,
-0.06828508526086807,
0.02682843804359436,
0.022169848904013634,
-0.024046694859862328,
-0.03351258859038353,
-0.029323026537895203,
0.03825926035642624,
0.012342838570475578,
-0.06248820945620537,
0.013852976262569427,
0.00960463471710682,
0.02405574731528759,
0.016943084076046944,
-0.022461866959929466,
0.0119235934689641,
0.07466194033622742,
-0.01235619280487299,
-0.036117639392614365,
0.03229628503322601,
0.03618384525179863,
0.04479888826608658,
0.02515784464776516,
-0.061869800090789795,
-0.022127822041511536,
0.039464741945266724,
0.010278156958520412,
0.019966190680861473,
-0.013505262322723866,
0.009919893927872181,
-0.010021488182246685,
0.0666622444987297,
0.07248592376708984,
-0.024760928004980087,
0.09020831435918808,
-0.0061694844625890255,
-0.017448730766773224,
-0.0009612964349798858,
-0.009359716437757015,
-0.07237810641527176,
-0.024513550102710724,
0.032897938042879105,
0.017221473157405853,
0.042932409793138504,
0.02620304562151432,
-0.007482908666133881,
-0.03967365622520447,
-0.015340537764132023,
-0.005583669058978558,
0.027029557153582573,
-0.0348084531724453,
0.008846526965498924,
-0.025631293654441833,
0.037855371832847595,
0.004685278981924057,
-0.017266899347305298,
0.00036641518818214536,
-0.0021682740189135075,
0.006076553836464882,
-0.003783480729907751,
0.008413251489400864,
0.016843877732753754,
-0.0006027785129845142,
-0.026047561317682266,
0.021108193323016167,
0.0018935486441478133,
-0.015487859956920147,
-0.01909884437918663,
-0.03630434349179268,
-0.029107538983225822,
-0.021666692569851875,
0.011011104099452496,
-0.015516343526542187,
-0.05591849237680435,
0.020141394808888435,
-0.001804166822694242,
0.010942800901830196,
0.03399249166250229,
-0.059309180825948715,
-0.021487830206751823,
-0.04165376350283623,
-0.030583202838897705,
0.026570692658424377,
0.06723321229219437,
0.019948162138462067,
-0.009274834766983986,
-0.0016894486034289002,
0.020746830850839615,
-0.03697078675031662,
0.029980629682540894,
-0.02071603573858738,
0.03465468809008598,
0.058825619518756866,
0.0246258731931448,
-0.06844666600227356,
-0.025734737515449524,
0.03466162830591202,
0.0160675048828125,
0.04319345951080322,
0.13763311505317688,
-0.05022609978914261,
0.02938554622232914,
0.006614258047193289,
0.008606996387243271,
-0.03213607519865036,
-0.021742042154073715,
0.009351911023259163,
0.0626206174492836,
0.07702083885669708,
-0.01656167395412922,
0.014068534597754478,
0.028221748769283295,
0.055628784000873566,
-0.029390931129455566,
-0.00033843007986433804,
-0.013214386999607086,
-0.00797889195382595,
-0.08693070709705353,
-0.014346348121762276,
0.02241171896457672,
-0.019075430929660797,
0.002439632546156645,
0.09331560134887695,
0.016686437651515007,
-0.043702900409698486,
0.004995835479348898,
0.0017869879957288504,
-0.024042531847953796,
0.03313059359788895,
0.015046805143356323,
0.03762020170688629,
-0.08756440877914429,
0.02112354151904583,
0.004964323248714209,
-0.02565825544297695,
-0.01646854728460312,
0.012123425491154194,
-0.028940152376890182,
0.02728218585252762,
0.00024608956300653517,
-0.001720999600365758,
-0.01481460127979517,
-0.045585013926029205,
0.044951487332582474,
0.03060990758240223,
-0.0009849036578088999,
-0.04226411134004593,
0.02170199528336525,
-0.028714114800095558,
0.0034364406019449234,
-0.004000921733677387,
0.03399912640452385,
0.05417180433869362,
0.03310351446270943,
-0.012065035291016102,
-0.03100871853530407,
0.001123862573876977,
0.0021181791089475155,
0.023436935618519783,
0.028818733990192413,
0.022894442081451416,
0.02753700688481331,
0.020287808030843735,
-0.02620789408683777,
0.023872235789895058,
-0.02716018259525299,
-0.0006253900355659425,
-0.047124866396188736,
-0.02744045853614807,
0.028000058606266975,
0.057608526200056076,
0.004024174530059099,
0.04054104909300804,
-0.013381531462073326,
-0.01907861977815628,
0.02473404072225094,
0.00707629369571805,
0.011912668123841286,
-0.006678146775811911,
-0.016280140727758408,
0.01315072737634182,
-0.016421809792518616,
-0.020397521555423737,
-0.009756281971931458,
0.018559452146291733,
0.005761369131505489,
-0.06164305657148361,
0.03218868374824524,
0.009454049170017242,
0.052188124507665634,
-0.003869179170578718,
-0.00960948970168829,
-0.04518991336226463,
0.008739830926060677,
-0.06850795447826385,
-0.011016678996384144,
0.028494685888290405,
-0.022930320352315903,
0.05707850679755211,
0.02830679714679718,
0.04933144897222519,
0.009076310321688652,
-0.03513004258275032,
-0.013612275943160057,
-0.019297242164611816,
-0.026562083512544632,
-0.03424133360385895,
0.00257006473839283,
0.011580252088606358,
0.012798862531781197,
0.007523932959884405,
-0.054081570357084274,
0.06689947843551636,
0.04030356556177139,
0.013615652918815613,
0.012043692171573639,
0.030397318303585052,
0.04813907667994499,
0.028851643204689026,
0.004444268066436052,
0.0255908016115427,
0.016934162005782127,
-0.02966455928981304,
0.009199770167469978,
-0.033471494913101196,
-0.04102322459220886,
-0.005789713468402624,
-0.02478669211268425,
-0.022872358560562134,
-0.04446103423833847,
-0.0035820731427520514,
-0.016769761219620705,
0.0705011785030365,
-0.05451080575585365,
0.026910625398159027,
-0.019150838255882263,
0.01628187857568264,
-0.022401969879865646,
-0.010675879195332527,
0.0003591598360799253,
0.08035729080438614,
-0.014845562167465687,
-0.010874355211853981,
0.004507442936301231,
-0.05163458734750748,
0.040337249636650085,
-0.046049293130636215,
-0.018072158098220825,
-0.0010155574418604374,
-0.0017122630961239338,
0.04040972888469696,
-0.053306493908166885,
0.008146198466420174,
0.02585996873676777,
-0.03033900447189808,
-0.00717693567276001,
-0.024321863427758217,
-0.020829904824495316,
-0.09093327075242996,
-0.04153865575790405,
-0.0011495829094201326,
-0.015742840245366096,
0.0622447244822979,
-0.0030043392907828093,
0.05095637962222099,
-0.011735882610082626,
-0.004601663444191217,
-0.04630403593182564,
0.07527565211057663,
0.010475190356373787,
-0.06107478216290474,
-0.023119613528251648,
-0.004483174532651901,
0.02013622783124447,
-0.047731831669807434,
0.006626157555729151,
0.025179462507367134,
-0.020889023318886757,
-0.007195733021944761,
0.00922873243689537,
-0.015978218987584114,
0.010894810780882835,
-0.03580329567193985,
-0.007299929857254028,
0.02157364971935749,
0.0025610844604671,
0.008885808289051056,
0.0342627577483654,
-0.007122131995856762,
-0.02175872027873993,
-0.044006261974573135,
0.04981888085603714,
-0.022464152425527573,
0.0019691246561706066,
0.036162447184324265,
-0.006482772063463926,
0.005518278107047081,
-0.060083262622356415,
0.012125842273235321,
-0.010713867843151093,
0.0220818929374218,
-0.03355390951037407,
-0.008022989146411419,
0.003311985172331333,
-0.0080579724162817,
0.044344495981931686,
0.015565716661512852,
0.02680652029812336,
-0.029235173016786575,
-0.018107043579220772,
-0.010447469539940357,
-0.029998401179909706,
-0.0413711778819561,
-0.022238541394472122,
-0.03286852315068245,
-0.04636387899518013,
0.013232223689556122,
-0.04379450902342796,
-0.005931309424340725,
-0.004055526107549667,
0.01878606714308262,
-0.027219008654356003,
0.07726144045591354,
0.020875215530395508,
0.04834287613630295,
0.07851468026638031,
0.03232815861701965,
0.007906666956841946,
0.039416391402482986,
-0.0009281114325858653,
0.009906729683279991,
0.005861238576471806,
0.022906839847564697,
0.030119340866804123,
-0.036231908947229385,
-0.008450360968708992,
-0.020794903859496117,
-0.046530015766620636,
0.016810022294521332,
0.022061945870518684,
0.08483951538801193,
0.0067960829474031925,
0.043132346123456955,
-0.0030666182283312082,
-0.025970682501792908,
-0.04303572699427605,
0.05875379592180252,
0.04350784420967102,
-0.001332863001152873,
0.0055568222887814045,
0.01717938855290413,
0.036238398402929306,
0.03568630293011665,
0.013214794918894768,
-0.020612018182873726,
0.06109923496842384,
-0.06657098978757858,
-0.029696235433220863,
-0.04947759956121445,
-0.030890032649040222,
-0.013342991471290588,
0.014867105521261692,
-0.013507796451449394,
0.08968903869390488,
-0.004846600815653801,
-0.02801620587706566,
-0.04724728316068649,
0.02635851874947548,
0.03483424335718155,
-0.002604440785944462,
0.01285911351442337,
0.044633638113737106,
-0.001145778107456863,
0.030004598200321198,
0.02115006558597088,
-0.0035336348228156567,
-0.04286917299032211,
0.05402008071541786,
0.007936162874102592,
-0.013590104877948761,
-0.00987687986344099,
0.02700743079185486,
0.03609772026538849,
-0.04047325998544693,
0.00044791147229261696,
0.02846328355371952,
0.03170543536543846,
-0.003379264147952199,
-0.06933940201997757,
0.03133847936987877,
-0.06441320478916168,
0.03140733763575554,
0.006074525415897369,
-0.04944595694541931,
0.0778772309422493,
-0.0186763983219862,
-0.010425333864986897,
0.025287693366408348,
0.010821262374520302,
-0.02651943825185299,
0.04487421363592148,
-0.008748738095164299,
-0.0019472481217235327,
-0.0326935276389122,
0.04024673253297806,
-0.05630800127983093,
0.05038728192448616,
-0.03668595477938652,
0.01783137582242489,
0.011272099800407887,
0.0587163008749485,
-0.01055789552628994,
0.07454495877027512,
0.0013327079359441996,
0.014822645112872124,
0.03582732006907463,
0.03759507089853287,
-0.05071244761347771,
0.02210119739174843,
-0.027202187106013298,
0.06489699333906174,
0.024244626984000206,
-0.025728296488523483,
-0.018922701478004456,
0.03232930600643158,
-0.01644771918654442,
0.028399910777807236,
0.03957752883434296,
0.03118182346224785,
0.049438878893852234,
0.038814887404441833,
0.03441566973924637,
0.01638096198439598,
0.021352145820856094,
0.01693703420460224,
0.011684621684253216,
0.005216327030211687,
-0.011493233032524586,
0.05545680969953537,
0.014860378578305244,
0.016476314514875412,
0.015603635460138321,
-0.05068616569042206,
0.04190544784069061,
-0.03593270108103752,
-0.01739218831062317,
-0.022476844489574432,
0.005956148263067007,
0.025851700454950333
] |
Série / Division :
RSA - CHAMP
Texte :
Les limites d'exonération de la contribution de l'employeur à l'acquisition des titres restaurant et des chèques-vacances
sont mises à jour.
Actualité liée :
X
Document lié :
BOI-RSA-CHAMP-20-50-30 : RSA - Champ d'application - Éléments du revenu imposable -
Revenus exonérés - Exonérations à caractère social
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00063 | https://bofip.impots.gouv.fr/bofip/9889-PGP.html/identifiant=ACTU-2015-00063 | 2015-03-11 00:00:00 | f3cc81b8042e311f5fade544d4f563a04e6d907a3086b54f0b02373a6310dcab | [
-0.023014511913061142,
0.035037171095609665,
-0.05558482185006142,
0.016582874581217766,
0.012930373661220074,
-0.09519235044717789,
-0.009904182516038418,
0.04426940158009529,
0.05212454870343208,
-0.0148679930716753,
-0.004719098564237356,
0.10380400717258453,
-0.07061615586280823,
0.015840355306863785,
-0.09944626688957214,
0.015728801488876343,
0.053886622190475464,
0.10131483525037766,
0.019853563979268074,
-0.02581786923110485,
0.05812320485711098,
0.04578959569334984,
-0.007513652089983225,
0.0009212737204506993,
-0.004131857305765152,
0.06573901325464249,
0.05370767414569855,
-0.0798468217253685,
-0.03519797325134277,
-0.042369429022073746,
-0.03546439856290817,
-0.06539129465818405,
0.0244306530803442,
0.06309668719768524,
0.04139173403382301,
-0.02475460059940815,
-0.04529931768774986,
0.052945684641599655,
0.05018765479326248,
0.015488936565816402,
0.035074636340141296,
0.024837622418999672,
0.044052254408597946,
-0.011685566045343876,
-0.01589161716401577,
-0.004634362645447254,
0.01757548376917839,
0.026452025398612022,
-0.04184597730636597,
0.02140418067574501,
-0.022732364013791084,
0.045759499073028564,
0.01432481873780489,
-0.033377211540937424,
0.04211181774735451,
0.019762437790632248,
-0.1188703253865242,
0.023138470947742462,
0.06490494310855865,
-0.04917566850781441,
0.013368314132094383,
-0.00144809705670923,
-0.0468146912753582,
-0.07769283652305603,
-0.034642208367586136,
0.045030511915683746,
0.023079538717865944,
-0.03290577977895737,
0.0601312592625618,
0.013136282563209534,
-0.01610879972577095,
0.04264325648546219,
0.03307190164923668,
0.051378246396780014,
-0.025609560310840607,
0.024326851591467857,
-0.02830740250647068,
0.04345262795686722,
0.02202632650732994,
0.04263665899634361,
-0.07222647964954376,
0.015149028040468693,
0.039959851652383804,
0.015561581589281559,
-0.014171145856380463,
0.0075136758387088776,
-0.04465150460600853,
-0.033924490213394165,
0.040632229298353195,
0.024787135422229767,
0.0030611760448664427,
0.04530833289027214,
0.0005724834627471864,
-0.0015793070197105408,
0.03304631635546684,
-0.004475394729524851,
-0.010211985558271408,
0.019715674221515656,
0.053310293704271317,
0.0011758346809074283,
0.01042500976473093,
-0.020328590646386147,
0.00229818862862885,
-0.022641044110059738,
-0.01792236603796482,
-0.051545239984989166,
-0.007625294849276543,
-0.00029544628341682255,
-0.020042160525918007,
-0.052676908671855927,
-0.08734478801488876,
-0.060607586055994034,
0.008034820668399334,
-0.027159158140420914,
0.025598550215363503,
-0.029942389577627182,
0.07362998276948929,
-0.03308891877532005,
0.06801488250494003,
0.05291588231921196,
-0.02791154757142067,
-0.029031571000814438,
-0.03976469859480858,
-0.011130298487842083,
-0.10789644718170166,
0.038374800235033035,
0.023039208725094795,
-0.027683766558766365,
-0.012977402657270432,
-0.06047385558485985,
0.10318346321582794,
0.023055819794535637,
0.009851781651377678,
-0.05577946454286575,
0.03740565851330757,
-0.03897520899772644,
-0.033609624952077866,
0.09553814679384232,
-0.010656471364200115,
-0.007445535622537136,
-0.0038849206175655127,
0.028677968308329582,
-0.03942345082759857,
-0.005848242901265621,
0.020693911239504814,
0.03930801525712013,
-0.033212970942258835,
0.020052466541528702,
0.05694826319813728,
0.01982266642153263,
0.03073805198073387,
0.016563160344958305,
0.044363245368003845,
-0.05383869633078575,
0.025674322620034218,
-0.044613100588321686,
-0.06971500813961029,
0.04257819801568985,
-0.06353814899921417,
-0.023828331381082535,
0.03975951299071312,
-0.02776167169213295,
-0.006121099926531315,
-0.06473890691995621,
-0.057325974106788635,
-0.05429360270500183,
-0.022337451577186584,
0.015613439492881298,
-0.02862800657749176,
0.05871172249317169,
-0.020028909668326378,
0.0012560846516862512,
0.022473741322755814,
-0.015234531834721565,
-0.005019329022616148,
-0.0550357885658741,
0.01236667763441801,
-0.0007655811496078968,
-0.036489661782979965,
0.06214965134859085,
-0.01941688545048237,
-0.07025556266307831,
-0.031259313225746155,
-0.029250964522361755,
0.01905938982963562,
-0.0027442527934908867,
0.02054884098470211,
0.005672554951161146,
0.08661916106939316,
0.04140182211995125,
-0.02590338885784149,
0.017072433605790138,
-0.061893031001091,
0.012354024685919285,
0.017985165119171143,
-0.038542769849300385,
-0.030376290902495384,
0.00011347539111739025,
0.034521810710430145,
-0.03856172785162926,
0.018531285226345062,
0.021092426031827927,
0.02603016048669815,
0.03349076211452484,
-0.002913093427196145,
-0.06322050839662552,
-0.06603831797838211,
0.033652786165475845,
-0.04324546456336975,
-0.037227291613817215,
0.03270143270492554,
-0.01369401440024376,
-0.0244836937636137,
-0.021347632631659508,
-0.10222890228033066,
-0.006582813803106546,
0.010724176652729511,
-0.030967701226472855,
0.03191414475440979,
-0.04562420770525932,
-0.015596451237797737,
-0.06660953909158707,
-0.05657985806465149,
-0.04426218941807747,
0.0535300076007843,
0.01788737252354622,
-0.015535078011453152,
0.012038441374897957,
0.0234467014670372,
-0.05133765935897827,
-0.015358896926045418,
0.009166277013719082,
0.014563972130417824,
0.0021993282716721296,
0.027464672923088074,
-0.011190477758646011,
-0.0011962554417550564,
0.025577792897820473,
-0.024369820952415466,
-0.007645429577678442,
0.030995113775134087,
-0.024297893047332764,
0.08354905992746353,
-0.009360489435493946,
0.013022545725107193,
-0.006982325576245785,
-0.0682036504149437,
-0.0535607784986496,
-0.05455872043967247,
0.08880475163459778,
-0.05046655982732773,
0.028952110558748245,
-0.028926653787493706,
0.002372138202190399,
-0.03699226304888725,
-0.008631671778857708,
0.029797134920954704,
0.02324809692800045,
0.004979393444955349,
-0.04903228580951691,
0.016172772273421288,
-0.019824396818876266,
-0.07264217734336853,
0.03186161816120148,
0.022834286093711853,
-0.0778956264257431,
0.07537391781806946,
-0.014083383604884148,
-0.028361279517412186,
0.01316431537270546,
-0.025985917076468468,
0.017090220004320145,
-0.0026861249934881926,
0.040117938071489334,
-0.03908167779445648,
-0.04360698536038399,
-0.018133478239178658,
-0.014180080965161324,
-0.0003300431417301297,
-0.00929707009345293,
0.021846698597073555,
0.004184959921985865,
0.013982669450342655,
0.054475363343954086,
-0.03265652805566788,
-0.010351431556046009,
-0.01547002699226141,
0.020573612302541733,
0.03064442239701748,
0.011455927975475788,
-0.004454620182514191,
-0.008983619511127472,
-0.030228985473513603,
0.0019189576851204038,
0.014017690904438496,
-0.015659267082810402,
-0.042214494198560715,
0.012654355727136135,
-0.045273978263139725,
-0.028596166521310806,
0.005272694863379002,
0.019591649994254112,
-0.008722861297428608,
-0.02051418647170067,
-0.017383631318807602,
-0.05287564545869827,
0.013978153467178345,
-0.050672683864831924,
-0.04513432830572128,
0.06748805195093155,
-0.03372801095247269,
0.002395468298345804,
-0.04868533834815025,
-0.00560279656201601,
0.06266557425260544,
0.012607349082827568,
-0.02930508553981781,
-0.023778650909662247,
-0.03596501424908638,
-0.06909937411546707,
-0.02206560969352722,
0.09772439301013947,
0.009243432432413101,
0.0003312624176032841,
-0.0395054966211319,
0.0034447056241333485,
-0.016577351838350296,
0.019332092255353928,
-0.037874091416597366,
0.01295354776084423,
-0.02472766302525997,
0.022784767672419548,
0.03769943118095398,
-0.03521411865949631,
0.014373945072293282,
0.05790406093001366,
-0.007658034097403288,
-0.018454955890774727,
0.03641783446073532,
0.01603849045932293,
0.018217509612441063,
-0.004522383213043213,
-0.07574721425771713,
-0.011092599481344223,
0.04752720147371292,
-0.024692025035619736,
0.017416298389434814,
0.005692754406481981,
0.04407083988189697,
-0.018814465031027794,
0.045282863080501556,
-0.01920095458626747,
0.041654400527477264,
0.1376015990972519,
0.0032731902319937944,
-0.010786487720906734,
-0.04374569654464722,
0.0032839933410286903,
0.0003426572075113654,
0.02855302020907402,
0.024167777970433235,
0.007985138334333897,
0.02767941728234291,
0.03160091117024422,
-0.017895521596074104,
0.02019432745873928,
-0.007142260670661926,
0.02203281596302986,
0.03147399052977562,
0.0022783547174185514,
0.0014325279043987393,
0.03708012402057648,
0.010409640148282051,
0.054636310786008835,
-0.038754936307668686,
0.03102255053818226,
0.021615710109472275,
0.0014746248489245772,
0.028635596856474876,
-0.005414191167801619,
0.012217712588608265,
-0.01765945740044117,
0.0168306827545166,
0.0381045788526535,
0.0347924642264843,
0.026684045791625977,
-0.012677167542278767,
-0.023789457976818085,
0.04173281788825989,
0.03508256748318672,
0.003777477890253067,
-0.034849997609853745,
0.038072094321250916,
0.012690332718193531,
-0.04645105078816414,
-0.02816665731370449,
0.015933725982904434,
0.03616716340184212,
-0.0313432477414608,
0.0788286104798317,
-0.021722089499235153,
0.011025200597941875,
0.07232912629842758,
0.022555503994226456,
0.01992124691605568,
-0.035178061574697495,
0.05377957969903946,
-0.031831879168748856,
0.004456603899598122,
0.005252750590443611,
0.06357569992542267,
-0.008004764094948769,
0.061008520424366,
-0.045115791261196136,
0.016233790665864944,
0.05561266839504242,
0.014602540992200375,
0.0762726441025734,
0.14795343577861786,
-0.004405164625495672,
0.03929842263460159,
0.03933194652199745,
0.017202205955982208,
-0.038001399487257004,
-0.0434027761220932,
0.009889757260680199,
0.005841744598001242,
0.07425117492675781,
-0.05364641919732094,
0.02834366075694561,
-0.05166839435696602,
0.03163766860961914,
0.010467062704265118,
-0.01290201861411333,
-0.060516759753227234,
-0.028071966022253036,
-0.019200708717107773,
0.04461653530597687,
0.025899825617671013,
-0.01356953289359808,
0.04809989035129547,
-0.013265447691082954,
0.02581288293004036,
-0.04670590162277222,
-0.020375054329633713,
-0.01522540021687746,
-0.0023206863552331924,
0.05147036164999008,
-0.005597946234047413,
0.03126741200685501,
-0.04959919676184654,
0.013230817392468452,
0.0014931977493688464,
-0.00015805229486431926,
0.03548035770654678,
-0.014387832954525948,
-0.019380252808332443,
0.05763528123497963,
0.004841181915253401,
-0.009230946190655231,
-0.0036497428081929684,
-0.01825661025941372,
-0.01706852577626705,
-0.01132995542138815,
0.028391195461153984,
-0.02237761951982975,
0.02088182233273983,
-0.019057055935263634,
0.05435928329825401,
0.018038040027022362,
0.0244289580732584,
0.0027244461234658957,
-0.01111625600606203,
-0.02695331536233425,
-0.0302932970225811,
0.05557810887694359,
-0.030490746721625328,
0.040442004799842834,
0.02893076278269291,
-0.009030233137309551,
0.027045246213674545,
0.015086694620549679,
-0.019348254427313805,
0.021325983107089996,
-0.04011287912726402,
0.007912804372608662,
0.020666850730776787,
-0.022138871252536774,
-0.005406252108514309,
0.02278578095138073,
0.03475749492645264,
0.010179834440350533,
0.024794111028313637,
-0.03861823305487633,
0.0006534738931804895,
0.015812695026397705,
0.017709514126181602,
-0.06945931911468506,
0.024054918438196182,
0.014734780415892601,
-0.040829889476299286,
-0.008056496270000935,
-0.0059874653816223145,
0.053248777985572815,
0.012315643951296806,
-0.039005838334560394,
0.07401828467845917,
-0.0007305325125344098,
0.01268643606454134,
-0.01952638477087021,
0.03368270769715309,
-0.0207454152405262,
-0.015508084557950497,
-0.002578816842287779,
-0.029396414756774902,
-0.007583028171211481,
-0.0005986918113194406,
0.0690697580575943,
-0.021537188440561295,
0.04340888559818268,
0.027504296973347664,
0.03183477371931076,
-0.03473639115691185,
-0.02240143157541752,
-0.022378917783498764,
-0.019250154495239258,
0.006217089015990496,
-0.018286369740962982,
0.034775469452142715,
0.056609928607940674,
0.027753885835409164,
0.032042067497968674,
0.012536361813545227,
-0.004085129126906395,
-0.07032246887683868,
-0.00003148956602672115,
0.05044514685869217,
0.03287910297513008,
0.03363210707902908,
-0.04177272319793701,
-0.030885694548487663,
0.006973127368837595,
-0.002671570749953389,
-0.038042232394218445,
-0.01511395163834095,
-0.008294964209198952,
0.0315885953605175,
-0.04414907470345497,
-0.024499230086803436,
-0.03708702325820923,
-0.006172971334308386,
-0.011533607728779316,
0.018503740429878235,
0.017995815724134445,
-0.03413323685526848,
0.02120845951139927,
0.0332934632897377,
0.025306930765509605,
0.009051883593201637,
0.013387452811002731,
0.00160144770052284,
-0.014943184331059456,
0.00794289167970419,
-0.007992853410542011,
0.022759968414902687,
0.01941259205341339,
-0.007830968126654625,
0.048187606036663055,
0.05494450405240059,
0.04904419556260109,
0.0006222238880582154,
0.00045953175867907703,
-0.00853212084621191,
0.023979371413588524,
0.0008130868664011359,
-0.003984047565609217,
-0.024789387360215187,
-0.08272629231214523,
-0.007212517317384481,
0.04729946702718735,
-0.02163621038198471,
-0.050458405166864395,
0.0046158707700669765,
0.0005705002113245428,
-0.01885371096432209,
0.013499302789568901,
-0.05076082795858383,
0.020542213693261147,
0.012325095944106579,
-0.012966407462954521,
-0.03977195918560028,
-0.016205668449401855,
-0.056916043162345886,
-0.023314794525504112,
0.03245822340250015,
0.05609990656375885,
0.004947281442582607,
-0.027301045134663582,
0.014245416969060898,
-0.056858234107494354,
-0.006707134190946817,
-0.010369813069701195,
-0.02248510532081127,
-0.003759180661290884,
0.035398926585912704,
0.029448866844177246,
0.013670618645846844,
-0.05003044381737709,
-0.030134020373225212,
-0.018490491434931755,
-0.010182085447013378,
0.0008194146794266999,
0.01280592568218708,
0.016207866370677948,
-0.010316886007785797,
0.01929463818669319,
-0.07236139476299286,
-0.02029578387737274,
-0.00018752473988570273,
0.04771704971790314,
-0.02392394468188286,
0.03235809504985809,
0.036671899259090424,
0.03169356659054756,
-0.010553114116191864,
0.025496451184153557,
-0.02037837915122509,
-0.08327936381101608,
-0.04173409938812256,
-0.033672913908958435,
-0.003488401649519801,
-0.01058144960552454,
0.010515308938920498,
-0.023897288367152214,
-0.06376971304416656,
0.02780907414853573,
-0.03507086634635925,
-0.047352418303489685,
-0.030178852379322052,
0.015177992172539234,
-0.03701431676745415,
-0.011928251944482327,
0.03666520118713379,
-0.024638328701257706,
0.013093818910419941,
0.018330750986933708,
-0.004256746266037226,
0.05305376648902893,
-0.014726908877491951,
0.004782568663358688,
0.03979894146323204,
0.027063434943556786,
0.016368241980671883,
-0.02250192128121853,
0.00853854138404131,
0.0029212133958935738,
-0.0050174337811768055,
-0.027714764699339867,
0.03141672536730766,
0.06846437603235245,
-0.01566428132355213,
-0.018887834623456,
0.06033920869231224,
-0.053283557295799255,
-0.04827539995312691,
0.04396826773881912,
0.029482446610927582,
0.04732346907258034,
0.02342410944402218,
0.000026741179681266658,
0.00569154554978013,
-0.027936410158872604,
-0.03692483529448509,
-0.009830806404352188,
-0.07038170099258423,
-0.06396054476499557,
0.018411291763186455,
-0.06304338574409485,
-0.048466723412275314,
-0.028197994455695152,
0.022040290758013725,
0.005761018488556147,
-0.008405904285609722,
-0.002282931236550212,
0.015130775980651379,
-0.04843297228217125,
-0.04473089799284935,
0.015935299918055534,
0.026252906769514084,
0.0097263865172863,
0.014149803668260574,
0.028902694582939148,
-0.0320940762758255,
0.01645471155643463,
0.010396694764494896,
-0.030366787686944008,
-0.013301625847816467,
-0.014940968714654446,
0.023958278819918633,
0.007553459145128727,
-0.0012316110078245401,
-0.031802624464035034,
-0.03687063604593277,
0.006787678226828575,
0.024516740813851357,
-0.04079410061240196,
0.03822214901447296,
0.001118324464187026,
0.03776175156235695,
0.019070874899625778,
0.032088715583086014,
0.018556008115410805,
0.024741102010011673,
0.05640985816717148,
-0.02014896832406521,
0.004280230030417442,
0.006249957252293825,
0.012936885468661785,
0.02613598108291626,
0.029617324471473694,
-0.01631973125040531,
0.02376710996031761,
-0.017612339928746223,
0.03630024567246437,
-0.04283216968178749,
-0.0037023001350462437,
0.008768445812165737,
0.0076326290145516396,
-0.025088179856538773,
0.054184459149837494,
-0.02479226514697075,
-0.019357861950993538,
-0.0017389680724591017,
0.02892874926328659,
0.004241345450282097,
0.017822708934545517,
0.00709181884303689,
0.0405459925532341,
-0.008545084856450558,
0.007090832106769085,
0.004663767758756876,
-0.04473576322197914,
0.05552253872156143,
0.07757922261953354,
-0.02898319438099861,
-0.010206075385212898,
0.04932250827550888,
-0.020899023860692978,
0.02557852678000927,
-0.005892391316592693,
-0.00023759109899401665,
0.03521329164505005,
-0.0042608343064785,
0.024121088907122612,
0.030680913478136063,
-0.01970924623310566,
0.048524294048547745,
0.06226477026939392,
0.014286207966506481,
0.047794509679079056,
-0.03275135159492493,
-0.006597286555916071,
0.04652140289545059,
0.00022065811208449304,
-0.028047403320670128,
-0.01229821052402258,
0.0776079073548317,
0.030612077564001083
] |
Série / Division :
ENR - DMTG
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-ENR-DMTG-10-20-10 :ENR - Mutation à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonérations motivées par la qualité du défunt ou du successeur,
personne physique
Signataire du document lié :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2015-00008 | https://bofip.impots.gouv.fr/bofip/9908-PGP.html/identifiant=ACTU-2015-00008 | 2015-01-22 00:00:00 | b61bb5f74ff69b957133389cd0bd429affc65af1f4bdb67cdf5b303ae289426a | [
-0.07142595201730728,
0.03425746411085129,
-0.03729788213968277,
0.07570753991603851,
-0.11783216893672943,
-0.037106577306985855,
-0.05513579398393631,
0.045423246920108795,
0.030972344800829887,
-0.03483559191226959,
-0.05938069149851799,
0.10481541603803635,
-0.0471511110663414,
0.01790672540664673,
0.0259995199739933,
0.044304009526968,
0.09562654048204422,
0.012448054738342762,
0.02597592957317829,
-0.022335922345519066,
0.12020321935415268,
0.03574066236615181,
0.03334851562976837,
-0.004440841265022755,
0.021578369662165642,
0.025960907340049744,
0.03632477670907974,
-0.059990935027599335,
-0.03692322596907616,
0.005401822738349438,
-0.05165254324674606,
0.007141198962926865,
0.07115084677934647,
0.06778393685817719,
0.03878912702202797,
0.04740250110626221,
-0.03848537430167198,
0.031189462170004845,
0.007873599417507648,
0.040655653923749924,
0.051095135509967804,
0.010051772929728031,
-0.012448708526790142,
0.044665951281785965,
-0.024579092860221863,
0.07436612248420715,
-0.015243709087371826,
0.0464557521045208,
0.01441462803632021,
0.017239153385162354,
0.030262289568781853,
0.02787240594625473,
0.011950833722949028,
-0.01623448356986046,
0.03021245263516903,
0.037932492792606354,
-0.09997930377721786,
0.030939405784010887,
0.044722918421030045,
-0.012341916561126709,
0.0010161258978769183,
-0.002083843108266592,
-0.010124954394996166,
0.0021479190327227116,
0.006341956555843353,
-0.0449533686041832,
0.01514427363872528,
-0.020463883876800537,
0.10314162075519562,
0.0559329017996788,
0.06141987442970276,
0.010728087276220322,
0.037792254239320755,
0.08426398038864136,
0.008303284645080566,
0.03775050491094589,
-0.026665454730391502,
0.046761564910411835,
-0.005205671768635511,
0.03482829034328461,
-0.06704756617546082,
-0.03670480102300644,
0.0878104642033577,
0.022146448493003845,
0.04668382555246353,
-0.02037692256271839,
-0.009730280376970768,
-0.0644250139594078,
-0.029474856331944466,
0.07197406888008118,
-0.06118765473365784,
0.07600834220647812,
-0.02434057928621769,
-0.01772053726017475,
-0.004358281847089529,
0.03326991945505142,
-0.017278514802455902,
-0.013197535648941994,
0.020401008427143097,
0.005370152182877064,
0.008667302317917347,
-0.011570246890187263,
0.0103955939412117,
0.008586744777858257,
0.046097856014966965,
0.008045980706810951,
0.04462004452943802,
-0.02228979766368866,
0.008656476624310017,
0.05370166152715683,
-0.011238045059144497,
-0.005679427180439234,
-0.04732824116945267,
-0.04227149114012718,
0.01906646229326725,
0.06234247237443924,
0.03819035366177559,
-0.004906876478344202,
-0.009511532261967659,
0.0015213212464004755,
-0.0002829716249834746,
0.04376291483640671,
-0.060974787920713425,
-0.04752641171216965,
-0.104286789894104,
0.06508109718561172,
0.06255169212818146,
-0.024547919631004333,
0.01101463008671999,
-0.02797520160675049,
0.013122531585395336,
0.05061335489153862,
0.0445299930870533,
-0.06869552284479141,
0.026297083124518394,
-0.0022600553929805756,
-0.05456304922699928,
0.02798626199364662,
-0.00352992070838809,
0.04234125837683678,
-0.002357647055760026,
-0.027288371697068214,
-0.08939537405967712,
0.028219513595104218,
0.03845447674393654,
0.03926091641187668,
-0.036025479435920715,
-0.03837687149643898,
0.08407604694366455,
0.032196272164583206,
0.010142093524336815,
0.015619799494743347,
0.02122531644999981,
-0.041689906269311905,
-0.013469923287630081,
-0.0628526359796524,
-0.0025250331964343786,
0.08936454355716705,
-0.062137454748153687,
-0.03566228598356247,
0.01407869067043066,
0.009860727936029434,
-0.008539393544197083,
-0.026485586538910866,
-0.025153612717986107,
-0.01385926641523838,
0.021179690957069397,
0.02382919378578663,
0.0165945403277874,
0.002951130038127303,
-0.0867888554930687,
0.020748263224959373,
0.010288337245583534,
-0.017413750290870667,
-0.02632162719964981,
0.006038709077984095,
-0.05732451379299164,
-0.0037630440201610327,
-0.07578236609697342,
0.03475084900856018,
-0.013735429383814335,
-0.03432638943195343,
0.007315751165151596,
-0.005852896254509687,
-0.01474316418170929,
-0.029910504817962646,
-0.027791498228907585,
-0.03743460029363632,
0.01286567933857441,
-0.008995296433568,
-0.03126244246959686,
-0.0055933864787220955,
-0.059218451380729675,
0.017450913786888123,
0.0074009704403579235,
-0.03723028302192688,
0.0163868498057127,
0.026296040043234825,
-0.007519491948187351,
-0.033174991607666016,
0.013979743234813213,
0.01939716935157776,
0.04680582880973816,
0.007762979716062546,
0.0023453934118151665,
-0.03284444659948349,
-0.01218799315392971,
-0.008153961971402168,
0.023807650431990623,
0.01615273393690586,
0.06191817671060562,
0.010875795967876911,
-0.0004977410426363349,
-0.009452277794480324,
-0.016489649191498756,
-0.03752264380455017,
-0.0669427290558815,
-0.02288467437028885,
0.057170428335666656,
-0.01159537024796009,
-0.003091380000114441,
-0.0328838936984539,
-0.002568742260336876,
-0.04251284897327423,
0.0763743445277214,
0.023763475939631462,
0.0008089748444035649,
0.023336848244071007,
0.06743401288986206,
-0.04407321661710739,
0.04418734833598137,
0.010833971202373505,
0.0054317922331392765,
-0.004812838509678841,
-0.004715452902019024,
-0.01759987883269787,
-0.0197458453476429,
-0.05333505943417549,
0.02431638166308403,
0.055506229400634766,
-0.010665410198271275,
0.006913382560014725,
-0.009697716683149338,
0.030648207291960716,
-0.002202356467023492,
-0.003412376157939434,
-0.011924799531698227,
-0.017545253038406372,
-0.013753998093307018,
0.03997018560767174,
-0.00862763449549675,
0.051229044795036316,
-0.03032951056957245,
0.046711649745702744,
-0.003921717405319214,
-0.026303814724087715,
0.035355422645807266,
-0.03412874788045883,
0.011455051600933075,
-0.03891051560640335,
0.003086475655436516,
0.01011045090854168,
-0.06114425137639046,
0.03476881980895996,
-0.0008432415197603405,
-0.10809702426195145,
0.04851541668176651,
0.014884362928569317,
-0.017221707850694656,
-0.05456509813666344,
-0.026865819469094276,
-0.014705030247569084,
-0.0002458728267811239,
0.017375878989696503,
-0.04056975618004799,
0.013552400283515453,
-0.02712966315448284,
-0.0625845268368721,
0.02925587072968483,
0.004142249934375286,
-0.0010788878425955772,
-0.004124026745557785,
-0.046548355370759964,
-0.03730759769678116,
0.00810282677412033,
0.028645090758800507,
0.015435580164194107,
-0.05184817686676979,
-0.017677880823612213,
0.015786880627274513,
-0.015156125649809837,
-0.02308431640267372,
-0.03450744226574898,
0.024276407435536385,
0.052863959223032,
-0.07446551322937012,
0.007678858004510403,
0.03399929031729698,
-0.01084945909678936,
-0.026985520496964455,
-0.05459700897336006,
-0.024381116032600403,
0.03275992348790169,
-0.009320233948528767,
-0.028999684378504753,
0.018040338531136513,
-0.0016563443932682276,
0.0013223292771726847,
0.008789394050836563,
0.011793333105742931,
-0.009769421070814133,
-0.007953168824315071,
-0.0292307548224926,
0.0003698903601616621,
0.02320450358092785,
-0.015955904498696327,
-0.005232670810073614,
0.02826603874564171,
0.008425955660641193,
-0.07445911318063736,
-0.01776452735066414,
0.11091165989637375,
-0.04223155230283737,
0.10161570459604263,
-0.051394443958997726,
-0.04017772525548935,
0.040594231337308884,
0.006260358728468418,
-0.01657194271683693,
-0.022241126745939255,
0.02696710079908371,
0.020472925156354904,
0.02030135877430439,
-0.06486065685749054,
0.011370805092155933,
0.03694979101419449,
0.02271513268351555,
-0.00190470099914819,
0.016025753691792488,
0.021560948342084885,
0.001369121135212481,
0.0268314890563488,
-0.07950113713741302,
-0.02476380206644535,
0.04517880827188492,
-0.007338142953813076,
0.016546744853258133,
-0.012573139742016792,
0.018706031143665314,
-0.008271627128124237,
0.033692535012960434,
0.04060744494199753,
0.0555427111685276,
0.05160117894411087,
0.03615778312087059,
-0.07352205365896225,
-0.004104423802345991,
-0.019445497542619705,
-0.03313493728637695,
0.026549357920885086,
0.009511149488389492,
-0.02785392664372921,
-0.006134377792477608,
0.010038583539426327,
0.0021045166067779064,
0.004158199764788151,
0.0016473140567541122,
0.013373181223869324,
0.020318930968642235,
0.02958623692393303,
0.03344820439815521,
-0.027043061330914497,
-0.03466544672846794,
0.014594481326639652,
-0.006334634963423014,
0.012248161248862743,
0.039225444197654724,
0.03493379056453705,
0.02677731215953827,
0.014244765974581242,
0.0066033052280545235,
-0.04718084633350372,
-0.00748473359271884,
-0.01439389307051897,
0.005039124749600887,
-0.030640164390206337,
-0.0004900915082544088,
-0.004433065187186003,
0.020531315356492996,
0.027370940893888474,
0.034312423318624496,
-0.02969600446522236,
0.0028631570748984814,
0.044319115579128265,
-0.026745880022644997,
-0.004509337246417999,
0.024638909846544266,
-0.031099023297429085,
0.0027551772072911263,
0.032060008496046066,
-0.02667657472193241,
-0.02229783497750759,
0.11212562769651413,
0.08321675658226013,
0.007789301220327616,
-0.012247094884514809,
0.049348797649145126,
-0.021605590358376503,
0.028184276074171066,
0.008990395814180374,
0.008676158264279366,
-0.018328694626688957,
-0.0313410684466362,
-0.014139344915747643,
0.0005237977602519095,
0.01454105880111456,
0.003974887076765299,
0.020642505958676338,
0.14491699635982513,
-0.03769926354289055,
0.004956036806106567,
0.04532712325453758,
0.01608232781291008,
-0.06992515921592712,
-0.025206126272678375,
-0.030785126611590385,
0.07203835994005203,
0.06502383202314377,
0.02156195230782032,
0.009689622558653355,
-0.03609083220362663,
0.0015957055147737265,
0.010806222446262836,
-0.07832158356904984,
0.02600012719631195,
-0.015819372609257698,
-0.05140780657529831,
-0.0022461088374257088,
0.030883733183145523,
0.01995476335287094,
0.016055133193731308,
0.017686737701296806,
0.008845021948218346,
-0.03630241006612778,
0.014069353230297565,
-0.01582133024930954,
0.02639627829194069,
0.03164806216955185,
0.007907040417194366,
-0.019982201978564262,
-0.07216109335422516,
0.03148280084133148,
0.002422506455332041,
-0.035683564841747284,
0.03648000583052635,
0.0006779836839996278,
-0.03045077435672283,
0.010929947718977928,
-0.005554607603698969,
-0.05481022223830223,
-0.03705814108252525,
-0.03861778602004051,
0.012110576964914799,
0.01369915809482336,
-0.009744114242494106,
-0.004750238265842199,
0.04036092013120651,
0.054149776697158813,
-0.01555501576513052,
0.02581380493938923,
0.008576169610023499,
-0.012052875943481922,
-0.011107946746051311,
-0.04830017685890198,
-0.04562428966164589,
0.042840663343667984,
0.009790303185582161,
0.03448593243956566,
0.023350290954113007,
0.06239914149045944,
0.02582402154803276,
0.030847756192088127,
0.03378492221236229,
0.03878386318683624,
0.012347553856670856,
0.04341926425695419,
0.019538989290595055,
-0.04922572150826454,
0.010700257495045662,
0.04660310223698616,
0.04815676063299179,
0.0960642397403717,
0.02577791176736355,
-0.01724432408809662,
0.019469182938337326,
0.03026643395423889,
-0.028922807425260544,
-0.027671800926327705,
0.018432602286338806,
-0.018397964537143707,
-0.016675978899002075,
-0.034337691962718964,
-0.02517235279083252,
-0.003919842187315226,
0.02076438069343567,
-0.033247269690036774,
0.11741770803928375,
-0.0047540850937366486,
0.052000969648361206,
-0.052158091217279434,
-0.061140671372413635,
-0.0180097334086895,
-0.0034685300197452307,
-0.01552015170454979,
0.005713672377169132,
-0.01151618454605341,
-0.005897484254091978,
-0.011352512054145336,
-0.09019967168569565,
0.02084033191204071,
0.043431710451841354,
-0.01559130847454071,
0.008227137848734856,
-0.019775502383708954,
-0.014790454879403114,
-0.07285191863775253,
-0.02102876827120781,
0.02017694152891636,
0.02085276134312153,
-0.009714162908494473,
-0.0013114525936543941,
-0.02412116900086403,
-0.011502181179821491,
0.006546496879309416,
-0.037367284297943115,
-0.029840443283319473,
-0.04753505811095238,
0.05441085994243622,
0.03855455294251442,
-0.02583591267466545,
-0.03885882347822189,
-0.022075416520237923,
0.029995452612638474,
-0.00654341047629714,
0.010909204371273518,
0.010217323899269104,
0.030427325516939163,
-0.033563561737537384,
-0.02574145793914795,
-0.01714145764708519,
0.032350391149520874,
0.07767552137374878,
-0.001015746733173728,
0.09883375465869904,
-0.04687248915433884,
-0.06319596618413925,
0.012343009002506733,
0.02511657029390335,
-0.034421104937791824,
0.049417294561862946,
-0.006294750142842531,
-0.007621135096997023,
-0.034838397055864334,
-0.06656263768672943,
0.049588389694690704,
-0.013767942786216736,
0.0009627983090467751,
0.004317124839872122,
-0.026124238967895508,
-0.0002157381095457822,
-0.00382456136867404,
0.04887751117348671,
-0.05050735920667648,
0.026394227519631386,
-0.03966587036848068,
-0.03587992489337921,
-0.024801794439554214,
-0.020725378766655922,
-0.06809510290622711,
0.0026002677623182535,
-0.0019384617917239666,
-0.012132064439356327,
-0.0014864817494526505,
0.02076316811144352,
0.007260547019541264,
-0.007458090782165527,
-0.0527377612888813,
0.031692709773778915,
0.006314421538263559,
-0.023372067138552666,
-0.0177905336022377,
0.022145697847008705,
0.07099930197000504,
-0.014048725366592407,
0.06296069175004959,
-0.02548995427787304,
-0.014815663918852806,
-0.06665627658367157,
-0.006311996839940548,
-0.024629641324281693,
0.0024709508288651705,
-0.020362330600619316,
-0.036066047847270966,
0.01003256719559431,
0.03772208094596863,
0.049322858452796936,
0.008127863518893719,
-0.02724934183061123,
-0.012420114129781723,
0.0015492200618609786,
0.011533861048519611,
-0.03651152551174164,
-0.0014788798289373517,
0.02380392886698246,
-0.009905699640512466,
0.015409261919558048,
-0.029717624187469482,
0.005526615306735039,
0.010442391037940979,
0.03841777518391609,
-0.03273412585258484,
0.03277892991900444,
0.001482438761740923,
0.03867268189787865,
0.026010235771536827,
0.014839009381830692,
-0.004620505962520838,
-0.037000447511672974,
-0.05588588863611221,
-0.011949972249567509,
-0.04413952678442001,
-0.005532701965421438,
0.0013887748355045915,
0.009349611587822437,
-0.03437706455588341,
-0.003926360048353672,
-0.061110444366931915,
0.002623550361022353,
0.0038542768452316523,
0.048207782208919525,
-0.0020165417809039354,
0.022251341491937637,
-0.024423368275165558,
0.042845822870731354,
0.0034947607200592756,
-0.022600622847676277,
0.0056526679545640945,
0.028256382793188095,
-0.03291750326752663,
0.0285873394459486,
0.03372616693377495,
-0.01837034523487091,
-0.010020404122769833,
-0.02447030507028103,
0.02611418254673481,
0.00047082200762815773,
-0.04607945680618286,
-0.00863494724035263,
0.012650340795516968,
0.06338342279195786,
-0.013676595874130726,
-0.024584295228123665,
0.035767242312431335,
-0.04509017989039421,
-0.0479295589029789,
0.052371878176927567,
0.007012878078967333,
0.01540710311383009,
0.036327097564935684,
0.0015057992422953248,
-0.003127921838313341,
-0.042957838624715805,
-0.03285174444317818,
0.0356750525534153,
-0.056959982961416245,
-0.014167144894599915,
-0.016428686678409576,
0.037021830677986145,
-0.04579617828130722,
0.03743854537606239,
-0.015472210943698883,
-0.02303474210202694,
-0.03267056494951248,
0.021769601851701736,
-0.030530307441949844,
-0.05313591659069061,
-0.0241240207105875,
0.012234562076628208,
0.022957993671298027,
0.03251579776406288,
-0.04215248301625252,
-0.0040738219395279884,
-0.0008543093572370708,
-0.004295459948480129,
0.018155593425035477,
-0.013289086520671844,
0.024906326085329056,
0.0024948441423475742,
0.007291730493307114,
0.024086812511086464,
-0.003991509787738323,
-0.0021145069040358067,
-0.08032342046499252,
0.005239332560449839,
0.046026866883039474,
-0.01387711986899376,
0.00465371273458004,
-0.02078048139810562,
0.022640081122517586,
-0.01759239472448826,
-0.0017089236062020063,
0.019651414826512337,
-0.015205083414912224,
-0.008004941046237946,
-0.009241451509296894,
0.016107026487588882,
-0.026730673387646675,
-0.027887217700481415,
0.057810455560684204,
0.05350014194846153,
-0.07089095562696457,
-0.0033153172116726637,
-0.011598987504839897,
0.028764769434928894,
-0.043454788625240326,
0.006296325009316206,
0.0271744467318058,
0.03738973289728165,
0.018245398998260498,
-0.01617126166820526,
0.0071560777723789215,
-0.008404483087360859,
0.021213090047240257,
-0.006459791678935289,
0.043249934911727905,
-0.014808807522058487,
-0.015173655934631824,
0.027228886261582375,
-0.025177892297506332,
-0.012030599638819695,
0.030857456848025322,
-0.042639777064323425,
-0.0333053320646286,
-0.00007958552305353805,
0.006926628295332193,
0.035089343786239624,
0.020699281245470047,
-0.045232582837343216,
0.010970686562359333,
0.041975270956754684,
0.0009044419857673347,
0.03610381484031677,
0.026309452950954437,
0.0569574236869812,
-0.020497562363743782,
-0.008033533580601215,
-0.007866610772907734,
0.009105056524276733,
0.044955380260944366,
0.03168690949678421,
0.01586434245109558,
-0.04015478864312172,
0.01952259987592697,
-0.09125380218029022,
-0.040052298456430435,
-0.036398421972990036,
-0.007518916390836239,
0.008987189270555973
] |
Série / Division :
BIC - RICI
Texte :
Les commentaires publiés suite à l'adoption de
l'article
151 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 sont retirés.
Actualité liée :
13/02/2019 : BIC - Crédit d'impôt recherche - Obligations déclaratives - Évolution du seuil de
l'obligation d'information prévue au III bis de l'article 244 quater B du CGI (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 151)
Document lié :
BOI-BIC-RICI-10-10-60 : BIC - Réductions d'impôt crédits d'impôt - Crédit d'impôt recherche -
Obligations déclaratives et contrôle
Signataire du document lié :
Bruno Mauchauffée, adjoint du Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00091 | https://bofip.impots.gouv.fr/bofip/11859-PGP.html/identifiant=ACTU-2019-00091 | 2019-04-17 00:00:00 | f3c7bcf50e1a1927ee6e18a89d65748bfa8dfe99088a4bc338b8482832bf20de | [
-0.03953884169459343,
0.037611182779073715,
-0.06664569675922394,
0.015793055295944214,
-0.05676065385341644,
-0.01746608316898346,
-0.007832917384803295,
0.04940188303589821,
0.028721800073981285,
-0.019076645374298096,
0.0070196352899074554,
0.05721627548336983,
-0.04514070600271225,
-0.048373132944107056,
-0.06247619539499283,
0.10497133433818817,
0.09064467251300812,
0.07968205958604813,
0.014599435031414032,
-0.07343076169490814,
0.06583655625581741,
0.03710024803876877,
0.03907789662480354,
-0.0031472998671233654,
0.0414455384016037,
0.029526125639677048,
0.03592162951827049,
-0.06995142996311188,
0.012940878979861736,
-0.02339531108736992,
-0.06466611474752426,
-0.029034791514277458,
0.010564743541181087,
-0.006141055840998888,
0.04080495238304138,
-0.05554463714361191,
-0.018543299287557602,
0.015379169955849648,
-0.004481152165681124,
-0.022689802572131157,
0.05280739441514015,
0.013919633813202381,
-0.023256463930010796,
-0.01630762405693531,
0.00039330797153525054,
0.008259989321231842,
-0.05587174370884895,
0.08084802329540253,
-0.006143027916550636,
0.034691452980041504,
0.0062102978117764,
0.02558053657412529,
0.01668817177414894,
-0.02593821845948696,
0.017784977331757545,
-0.00598590262234211,
-0.06568212807178497,
0.02133871614933014,
0.10158099979162216,
-0.03199383243918419,
-0.06783947348594666,
-0.0021541770547628403,
-0.021281972527503967,
-0.026873616501688957,
-0.0443880520761013,
-0.0564580038189888,
0.0004867125826422125,
-0.036543700844049454,
0.10327795892953873,
-0.017130106687545776,
0.0007699067937210202,
0.025403307750821114,
-0.034337930381298065,
0.03554638475179672,
0.048695795238018036,
0.10147080570459366,
-0.048820700496435165,
0.031305331736803055,
-0.01301537360996008,
0.011745545081794262,
-0.04198389872908592,
-0.020084990188479424,
-0.0523439384996891,
0.0011737013701349497,
0.031665969640016556,
-0.008159730583429337,
-0.03554574400186539,
0.0027365940622985363,
-0.050675518810749054,
0.015505686402320862,
-0.003040858544409275,
0.04949207976460457,
-0.03430219367146492,
0.04390576854348183,
-0.011511578224599361,
0.03960912674665451,
-0.019789444282650948,
0.03625696152448654,
-0.026694035157561302,
0.001032564789056778,
-0.015682587400078773,
0.0066183083690702915,
0.02183312550187111,
-0.04309374466538429,
-0.005085836164653301,
-0.05308236926794052,
0.021661022678017616,
-0.01723344251513481,
-0.07026704400777817,
0.025462642312049866,
-0.031124571338295937,
-0.024064363911747932,
-0.11180515587329865,
-0.02674679085612297,
0.010849065147340298,
0.07942815870046616,
0.013035905547440052,
0.006818794645369053,
0.06005842611193657,
0.07052236050367355,
-0.015602370724081993,
0.03756303712725639,
-0.07018633931875229,
-0.0721927061676979,
-0.08308210223913193,
0.04611813649535179,
0.017277061939239502,
-0.04496436193585396,
-0.011433294974267483,
0.010216400027275085,
0.07568959146738052,
0.04567941650748253,
0.017226114869117737,
-0.07410534471273422,
0.011319676414132118,
-0.005079379305243492,
-0.04834587872028351,
0.04186664894223213,
0.05221103876829147,
-0.02953450195491314,
0.003708695061504841,
-0.03283117711544037,
-0.05978701636195183,
0.04484918341040611,
0.02265806682407856,
-0.02118353359401226,
-0.014275883324444294,
-0.0059075793251395226,
0.0012723534600809216,
0.06740887463092804,
-0.018391462042927742,
0.01932884380221367,
0.033587221056222916,
-0.024846374988555908,
0.005830114707350731,
-0.06031953915953636,
0.018310826271772385,
0.048710305243730545,
-0.06120338663458824,
-0.031302422285079956,
0.03280334547162056,
-0.011178758926689625,
-0.003591428743675351,
0.025630664080381393,
-0.038973040878772736,
-0.01823052205145359,
0.05014602839946747,
-0.06171567365527153,
0.021265970543026924,
0.012652447447180748,
-0.037917349487543106,
0.031818363815546036,
0.02860320173203945,
-0.007525265216827393,
-0.020449960604310036,
-0.022547466680407524,
0.02299783006310463,
-0.022006787359714508,
-0.04674884304404259,
0.04339855536818504,
-0.06493870168924332,
-0.03253660351037979,
0.038698647171258926,
-0.0028696057852357626,
0.07089873403310776,
0.04077303409576416,
0.014599605463445187,
-0.042561788111925125,
0.028569597750902176,
0.014271209016442299,
-0.03073187731206417,
-0.01350611075758934,
-0.08852102607488632,
0.011062904261052608,
0.02271423302590847,
-0.02637786976993084,
0.013215843588113785,
0.033120810985565186,
0.06113376095890999,
-0.00872629601508379,
-0.021802609786391258,
0.05639594793319702,
0.09017490595579147,
0.033414002507925034,
-0.03684578090906143,
-0.09323835372924805,
-0.031706538051366806,
0.013071509078145027,
-0.013878373429179192,
0.0034521473571658134,
0.02896338887512684,
-0.05038711428642273,
0.03288504481315613,
0.04609389975667,
-0.024268008768558502,
-0.03662854805588722,
-0.050436485558748245,
-0.011537382379174232,
0.04135111719369888,
-0.04796610027551651,
0.005323139019310474,
-0.015341895632445812,
-0.03728727623820305,
-0.05742831900715828,
0.04916301742196083,
0.04035358503460884,
-0.018735690042376518,
0.0008314221631735563,
0.0432312935590744,
-0.023461658507585526,
0.028854941949248314,
0.019681764766573906,
-0.021925169974565506,
-0.0008649319061078131,
0.026001639664173126,
-0.0028442954644560814,
0.005556695628911257,
-0.02628045156598091,
0.00740939611569047,
0.022578656673431396,
0.0066821700893342495,
-0.060165416449308395,
0.0558001846075058,
0.06224384531378746,
-0.03893367201089859,
-0.06028340756893158,
-0.026355314999818802,
-0.05544450134038925,
-0.005272984970360994,
0.02368158847093582,
0.002145339734852314,
0.04099641367793083,
-0.03677540645003319,
0.02146895043551922,
-0.00219324161298573,
0.009670057334005833,
0.017951255664229393,
0.01827184110879898,
0.017611971125006676,
-0.026137545704841614,
0.0067962463945150375,
0.03154260292649269,
-0.03146268427371979,
-0.02963276207447052,
0.002068624831736088,
-0.09157835692167282,
0.010747135616838932,
-0.026247769594192505,
-0.01524075772613287,
0.008108326233923435,
0.002107408829033375,
0.05127035081386566,
-0.023340599611401558,
0.0590774342417717,
0.0016670728800818324,
0.00835412461310625,
-0.022352611646056175,
-0.003825681284070015,
0.02179151587188244,
-0.019145116209983826,
0.01027651783078909,
0.00518563250079751,
0.0033218979369848967,
0.0022799584548920393,
-0.06520289927721024,
0.015312091447412968,
0.017232144251465797,
0.00597318634390831,
-0.034478940069675446,
0.04598301649093628,
-0.009785662405192852,
0.0024808114394545555,
-0.030611097812652588,
0.04390930011868477,
0.08286329358816147,
-0.03323020040988922,
-0.00013871671399101615,
0.02565019764006138,
-0.002342452062293887,
-0.004531443119049072,
0.01577584445476532,
-0.01669907756149769,
-0.004141824785619974,
0.01012921892106533,
-0.02543814107775688,
-0.012285806238651276,
-0.016177911311388016,
0.0011545898159965873,
0.0030724857933819294,
0.06096230447292328,
0.0013878457248210907,
0.04074613377451897,
0.055497609078884125,
-0.012972617521882057,
0.08803675323724747,
0.027497364208102226,
0.005919729825109243,
0.02196539379656315,
-0.0038141992408782244,
-0.07211151719093323,
-0.01776759885251522,
0.10910462588071823,
0.021424761041998863,
0.05303093418478966,
-0.017277313396334648,
-0.01397165097296238,
0.01731691136956215,
0.020706849172711372,
-0.04686785861849785,
-0.03134002909064293,
-0.023535339161753654,
0.029681392014026642,
0.038768306374549866,
-0.006191105581820011,
0.036979492753744125,
0.00589020736515522,
-0.003180038882419467,
-0.007292726077139378,
0.0276278555393219,
0.0474172979593277,
0.015545639209449291,
-0.0034952079877257347,
-0.110834039747715,
-0.01617904007434845,
0.07441472262144089,
-0.002606132999062538,
0.033873528242111206,
0.016776883974671364,
-0.02709759771823883,
-0.0028016995638608932,
0.07665848731994629,
0.01476082019507885,
-0.03688953071832657,
0.10191391408443451,
-0.007612255401909351,
-0.03829905018210411,
0.0006707636639475822,
-0.01193904411047697,
0.032267920672893524,
0.041654039174318314,
0.001385797280818224,
-0.042641106992959976,
0.007900319062173367,
0.03564644977450371,
0.05990612506866455,
0.018708782270550728,
-0.015069067478179932,
0.031086396425962448,
0.022980326786637306,
0.0494266040623188,
-0.0068336534313857555,
-0.005108411889523268,
-0.03268596902489662,
-0.01593582145869732,
-0.026059089228510857,
0.00997683685272932,
0.015375296585261822,
0.02958575077354908,
0.03663739562034607,
0.03227892518043518,
0.00086076685693115,
-0.02402878738939762,
-0.009495840407907963,
0.01557362824678421,
0.020984159782528877,
0.0010760430013760924,
-0.04090017080307007,
0.025517625734210014,
0.031637564301490784,
-0.04134904220700264,
0.019892580807209015,
0.0012740370584651828,
-0.02072322368621826,
0.02227073349058628,
0.019604912027716637,
-0.04746444895863533,
-0.000394760281778872,
0.025504592806100845,
-0.035856105387210846,
0.00306729250587523,
-0.025294175371527672,
-0.008466489613056183,
0.046877969056367874,
0.04889841750264168,
0.017547721043229103,
0.046955883502960205,
-0.011399329639971256,
-0.057263825088739395,
0.02217978797852993,
0.01642654463648796,
-0.015865305438637733,
0.03275128826498985,
0.040119484066963196,
-0.033320102840662,
-0.014825181104242802,
0.0421815924346447,
0.02531108818948269,
0.052799247205257416,
0.16803397238254547,
-0.04993657395243645,
0.03485489264130592,
0.012330054305493832,
0.014030124992132187,
-0.031164852902293205,
-0.027173148468136787,
-0.0507449135184288,
0.05858035013079643,
0.07944030314683914,
0.018707994371652603,
-0.014461887069046497,
-0.0542619451880455,
0.014112909324467182,
-0.01718314178287983,
-0.04301875829696655,
-0.04204130917787552,
-0.025800039991736412,
-0.061557166278362274,
0.03639712184667587,
0.010834557935595512,
-0.021809302270412445,
0.05371873453259468,
0.006626978516578674,
0.023557528853416443,
-0.0694962739944458,
-0.001965682255104184,
-0.010942108929157257,
-0.017679577693343163,
0.03186763450503349,
0.0016449694521725178,
0.020505806431174278,
-0.03647248074412346,
0.036854248493909836,
-0.03502349182963371,
-0.014352803118526936,
0.000552807585336268,
0.005437316372990608,
-0.012644493952393532,
0.009060104377567768,
-0.009877105243504047,
-0.029641516506671906,
-0.022115644067525864,
-0.029679281637072563,
-0.005774534307420254,
-0.03994927182793617,
0.019964825361967087,
0.016294514760375023,
0.0076069096103310585,
-0.002659029560163617,
0.03349414840340614,
0.012469697743654251,
0.018065430223941803,
0.029530299827456474,
0.01870812475681305,
0.04124045744538307,
-0.02128572016954422,
0.020089413970708847,
-0.0038031728472560644,
0.01258628349751234,
0.007069574669003487,
0.0450008288025856,
0.03575720265507698,
0.01682906039059162,
-0.03388155996799469,
0.03270335868000984,
0.009113039821386337,
0.009970832616090775,
-0.020810797810554504,
-0.053427837789058685,
0.0013956761686131358,
0.017028314992785454,
0.023976968601346016,
0.12354070693254471,
0.014136177487671375,
0.012243695557117462,
-0.004409853834658861,
0.03696533665060997,
0.00046166469110175967,
-0.030034711584448814,
0.0050966776907444,
0.0016794659895822406,
-0.011204881593585014,
-0.03028867393732071,
0.015666954219341278,
0.003218734869733453,
0.04420807957649231,
-0.015640689060091972,
0.09529444575309753,
-0.0380309596657753,
0.03236261010169983,
-0.009313802234828472,
0.00948488712310791,
0.0034631509333848953,
0.03257153183221817,
-0.022863760590553284,
-0.03297160938382149,
-0.0014536286471411586,
-0.018618443980813026,
-0.014660543762147427,
-0.106943279504776,
0.03303179517388344,
0.016843728721141815,
-0.0025763746816664934,
0.00034882983891293406,
0.010936622507870197,
0.003432243363931775,
-0.07386255264282227,
-0.03577059879899025,
-0.03753512725234032,
0.038586974143981934,
0.018181143328547478,
-0.008334961719810963,
0.005599305033683777,
0.030860304832458496,
-0.044846370816230774,
0.0023869869764894247,
0.038869407027959824,
-0.01267803180962801,
0.08627526462078094,
0.012515932321548462,
-0.019897596910595894,
-0.030549585819244385,
-0.01409467589110136,
0.025266509503126144,
-0.04854574427008629,
-0.0042320010252296925,
-0.025725889950990677,
0.0625564381480217,
-0.061344798654317856,
-0.01837768778204918,
-0.010570294223725796,
0.02093292400240898,
0.024578526616096497,
0.054777245968580246,
0.04542910307645798,
-0.04829975217580795,
0.01727876625955105,
0.04333801940083504,
-0.016381654888391495,
0.017686231061816216,
0.08189251273870468,
0.024424733594059944,
-0.02133060246706009,
-0.009843203239142895,
-0.03194117918610573,
-0.020937498658895493,
0.007241798564791679,
-0.017330367118120193,
-0.06708195805549622,
-0.029982704669237137,
0.011980108916759491,
-0.033646780997514725,
0.014562509953975677,
-0.04527193680405617,
0.006503693759441376,
-0.0009437362896278501,
-0.006577524356544018,
-0.0021396807860583067,
-0.045304037630558014,
-0.028814420104026794,
0.03626812994480133,
-0.0026525657158344984,
0.022090919315814972,
0.013643628917634487,
-0.027645310387015343,
-0.053617820143699646,
-0.0019368591019883752,
-0.05173597112298012,
-0.003758830949664116,
0.0049218847416341305,
-0.030983012169599533,
0.028283581137657166,
-0.001087297685444355,
-0.0026969837490469217,
-0.029680831357836723,
0.029505334794521332,
-0.0017753051361069083,
0.009530575014650822,
-0.024647371843457222,
0.017789816483855247,
-0.03371734172105789,
0.02257590740919113,
-0.016773700714111328,
-0.004647129215300083,
0.00011053473281208426,
-0.010844007134437561,
0.010841287672519684,
0.013915501534938812,
-0.04315561428666115,
-0.019929537549614906,
0.022273244336247444,
0.012805893085896969,
0.03580695763230324,
0.005855538882315159,
0.0044190469197928905,
-0.006118387449532747,
-0.008143320679664612,
-0.01834886148571968,
-0.013574657030403614,
-0.009712111204862595,
0.01741594821214676,
-0.024752575904130936,
0.008493675850331783,
-0.008124444633722305,
0.009439017623662949,
-0.029964720830321312,
0.0007603213307447731,
-0.032258663326501846,
-0.060536809265613556,
-0.02812759205698967,
-0.03310352563858032,
-0.018447773531079292,
0.06974593549966812,
0.002849929267540574,
-0.009644555859267712,
-0.03943873196840286,
0.0005959411500953138,
-0.03228718042373657,
0.011117249727249146,
-0.007603942882269621,
-0.03636714071035385,
-0.013774145394563675,
-0.0019472314743325114,
0.03118452988564968,
-0.007316382601857185,
0.06996403634548187,
-0.006628346163779497,
0.024677995592355728,
0.027859704568982124,
-0.023102635517716408,
0.05061633884906769,
0.027167294174432755,
-0.014326323755085468,
-0.0640408843755722,
-0.03805340453982353,
-0.001932213781401515,
-0.008835830725729465,
0.024822762235999107,
-0.024622689932584763,
0.06136048585176468,
0.05290794000029564,
-0.010062171146273613,
0.004620707593858242,
0.11684299260377884,
-0.010631503537297249,
-0.05020961910486221,
0.03952134773135185,
0.03199310973286629,
0.009655134752392769,
0.009080297313630581,
0.03770534694194794,
-0.007133725564926863,
-0.02259841561317444,
0.006242359988391399,
-0.03408725559711456,
0.014652629382908344,
0.003587246872484684,
-0.03757276013493538,
-0.06023339927196503,
-0.062221139669418335,
0.04379335418343544,
0.06916939467191696,
-0.023573629558086395,
-0.003299569711089134,
0.009068499319255352,
-0.001647425931878388,
-0.03772827237844467,
0.0312215406447649,
0.032339710742235184,
0.03073061816394329,
0.018494687974452972,
-0.05284862592816353,
0.012979096733033657,
0.015101786702871323,
-0.02146351896226406,
0.02929374761879444,
-0.019878849387168884,
-0.0006793356733396649,
-0.011899551376700401,
-0.0065462421625852585,
0.02566635049879551,
0.007113602943718433,
-0.014358040876686573,
-0.04939844831824303,
0.03476854786276817,
-0.021096162497997284,
-0.014558744616806507,
-0.0023304331116378307,
0.0006662039668299258,
0.009731831029057503,
0.008312135003507137,
0.02180289290845394,
0.026261989027261734,
-0.050512198358774185,
-0.016328897327184677,
-0.04679526388645172,
-0.028465788811445236,
-0.01089206151664257,
-0.001587697071954608,
0.02050316147506237,
0.05900735780596733,
-0.0296919085085392,
0.013985085301101208,
-0.014912149868905544,
0.02807663567364216,
-0.03635464981198311,
0.016783323138952255,
-0.016998443752527237,
0.10999437421560287,
0.0397476889193058,
-0.02191433683037758,
0.03803187608718872,
-0.023231878876686096,
-0.006854905281215906,
-0.017283480614423752,
0.014031970873475075,
0.05774013698101044,
-0.00505505595356226,
-0.00938523467630148,
-0.020962897688150406,
-0.03624163940548897,
-0.01909576915204525,
-0.03707585483789444,
-0.009658092632889748,
0.03014918603003025,
-0.007733920589089394,
0.002909088274464011,
-0.016380341723561287,
-0.04443982243537903,
-0.036873094737529755,
0.03989749029278755,
-0.0368274487555027,
0.02377491630613804,
0.01989576779305935,
0.024722881615161896,
0.01907074823975563,
0.008360996842384338,
0.04456495866179466,
-0.01153342705219984,
-0.01915711909532547,
0.020766228437423706,
0.023487119004130363,
-0.0029332246631383896,
0.04145924746990204,
-0.0474141463637352,
-0.03745211660861969,
0.003790877526625991,
-0.007282877340912819,
0.03108636662364006
] |
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-2019-00049 | https://bofip.impots.gouv.fr/bofip/11761-PGP.html/identifiant=ACTU-2019-00049 | 2019-02-27 00:00:00 | 9e9ddfa53a9171e4c0906c28e5fbd2f0ffe7faed3d4919e607019266bd949452 | [
-0.04053365811705589,
-0.04174778610467911,
-0.02386239729821682,
0.048327233642339706,
-0.08438721299171448,
-0.07241448760032654,
-0.03210322931408882,
0.024602020159363747,
0.062338508665561676,
-0.02374778687953949,
-0.053141966462135315,
0.01636362634599209,
-0.04679986089468002,
0.021147996187210083,
-0.030899208039045334,
0.03816143423318863,
0.09955418109893799,
-0.005371271166950464,
0.02308814786374569,
-0.09303560853004456,
0.0473584346473217,
0.03955506533384323,
0.010381476022303104,
0.019197119399905205,
0.05162280052900314,
0.007153079845011234,
0.0014268656959757209,
-0.048614028841257095,
-0.048596907407045364,
0.002077130600810051,
-0.09048310667276382,
-0.032609857618808746,
0.058844663202762604,
0.03668622672557831,
0.05621279403567314,
0.033402737230062485,
0.003503052983433008,
0.08900932222604752,
-0.02384033054113388,
-0.012988349422812462,
0.08269885927438736,
-0.0033249452244490385,
0.012511313892900944,
0.0164774339646101,
-0.011320925317704678,
0.042379625141620636,
-0.018523409962654114,
0.0418432392179966,
0.039092082530260086,
-0.020514415577054024,
-0.0034156059846282005,
0.03264055773615837,
0.03188946470618248,
-0.03756319358944893,
-0.015767673030495644,
0.009114907123148441,
-0.1260986030101776,
-0.005622385069727898,
0.020399054512381554,
0.0015676660696044564,
-0.0374661348760128,
-0.0019539326895028353,
0.0036086372565478086,
-0.04423603415489197,
-0.03150947764515877,
-0.06408519297838211,
0.00152753631118685,
0.003981736022979021,
0.03987392038106918,
-0.028713783249258995,
0.021893789991736412,
0.03850790485739708,
-0.004309522919356823,
0.05891408398747444,
0.02366078458726406,
0.0438995398581028,
0.030537186190485954,
0.055463485419750214,
-0.01575421541929245,
0.026804206892848015,
-0.0730728730559349,
-0.030087696388363838,
0.04201137647032738,
-0.04084113985300064,
0.04783178120851517,
-0.0007691894425079226,
-0.020954938605427742,
-0.04135841131210327,
-0.01918049342930317,
0.028232896700501442,
-0.0047584278509020805,
0.09467220306396484,
-0.054242268204689026,
0.02233511209487915,
0.0029648321215063334,
0.08772150427103043,
0.0011469214223325253,
-0.05681252479553223,
0.022961081936955452,
-0.03833966702222824,
0.020605415105819702,
0.004495615605264902,
0.009837184101343155,
-0.013762587681412697,
0.046546533703804016,
-0.04856082424521446,
0.034369613975286484,
-0.007713195402175188,
-0.02125641331076622,
0.08486270159482956,
-0.021923206746578217,
-0.033385269343853,
-0.07921384274959564,
-0.03845800459384918,
0.02206580713391304,
0.032895684242248535,
0.021324392408132553,
0.017644712701439857,
0.04524346441030502,
0.0004952868912369013,
0.00493155000731349,
0.09015151858329773,
-0.07443458586931229,
0.007875890471041203,
-0.06783142685890198,
0.08230350911617279,
-0.00906117632985115,
-0.026281490921974182,
0.012137716636061668,
-0.06322924047708511,
0.0031207986176013947,
0.005902937613427639,
0.007163588423281908,
-0.0808904692530632,
-0.03488626703619957,
0.014753766357898712,
-0.023510219529271126,
0.032782942056655884,
-0.00781314354389906,
0.03488592058420181,
-0.005229450762271881,
-0.03545870631933212,
-0.06130056455731392,
0.0410015843808651,
0.0057755946181714535,
0.005655560176819563,
-0.0642373189330101,
-0.0007259976700879633,
0.03271960839629173,
0.05444921553134918,
-0.018675001338124275,
0.026285814121365547,
0.052589576691389084,
-0.035945504903793335,
-0.01520140003412962,
-0.029314184561371803,
-0.036207959055900574,
0.03793368116021156,
-0.044909458607435226,
-0.02130316197872162,
0.02839919552206993,
-0.06254367530345917,
0.014437071047723293,
0.05377524718642235,
-0.03810581564903259,
-0.02176426351070404,
-0.03363535925745964,
0.010740838013589382,
-0.0033023550640791655,
-0.0389651283621788,
-0.0354730486869812,
0.030790608376264572,
0.014998641796410084,
-0.011721247807145119,
-0.008860034868121147,
0.015493709594011307,
0.010426538996398449,
-0.010148121044039726,
-0.08520600199699402,
0.05348794534802437,
0.0022824329789727926,
-0.04085160419344902,
0.03346610069274902,
-0.027335509657859802,
0.039824992418289185,
-0.03246188163757324,
-0.013230730779469013,
0.006646719295531511,
-0.013064690865576267,
-0.028618784621357918,
-0.03562159463763237,
-0.008198150433599949,
-0.05305330827832222,
-0.0015521933091804385,
0.005662327632308006,
0.010571884922683239,
-0.021283969283103943,
-0.04280240833759308,
-0.0096494285389781,
-0.04605237394571304,
0.05719156190752983,
0.023957204073667526,
0.07540980726480484,
0.014469627290964127,
0.0075787631794810295,
-0.08337025344371796,
0.03013722039759159,
-0.007921540178358555,
0.007832122966647148,
-0.020942503586411476,
0.04755732789635658,
-0.0037026158533990383,
-0.002357336925342679,
0.030837152153253555,
-0.00932841096073389,
0.011967012658715248,
-0.031123055145144463,
-0.012188705615699291,
0.05744437128305435,
-0.0008883337141014636,
-0.0038891220465302467,
0.03740711882710457,
-0.022878021001815796,
-0.05389387533068657,
0.049883563071489334,
0.04559999704360962,
-0.011566957458853722,
0.043169718235731125,
0.012867794372141361,
-0.07764439284801483,
-0.018733613193035126,
0.0011759342160075903,
-0.030437085777521133,
0.021133625879883766,
0.01415741816163063,
0.035291124135255814,
0.013401848264038563,
-0.012293846346437931,
0.017915641888976097,
0.02924598939716816,
0.00006674367614323273,
-0.00217853463254869,
0.06648317724466324,
0.04764566943049431,
-0.007076600566506386,
0.015218387357890606,
-0.013531618751585484,
0.004741308744996786,
-0.002997111761942506,
-0.009288264438509941,
0.0007849867106415331,
0.040412671864032745,
-0.02381899766623974,
0.03971235081553459,
-0.0019256158266216516,
-0.02040242962539196,
0.03972708433866501,
-0.009526913054287434,
-0.03774747624993324,
-0.03009285405278206,
-0.006202611606568098,
-0.004822409246116877,
-0.0816304013133049,
0.025188365951180458,
0.005529044661670923,
-0.09591031819581985,
0.04605912044644356,
-0.030339393764734268,
-0.05748727172613144,
-0.03533124551177025,
-0.04261390492320061,
0.06044282019138336,
-0.030821315944194794,
0.02186167985200882,
-0.03848929703235626,
-0.02203267440199852,
0.003233367344364524,
-0.02854933589696884,
0.03299161046743393,
-0.015761082991957664,
0.0024298508651554585,
0.0051360889337956905,
-0.010956749320030212,
0.00916796363890171,
-0.009418538771569729,
0.0009540130267851055,
-0.004615123383700848,
-0.026928527280688286,
0.009658759459853172,
0.06448162347078323,
-0.043763309717178345,
-0.018734551966190338,
-0.016993362456560135,
-0.002413661452010274,
0.03489233925938606,
-0.03375665470957756,
0.027261510491371155,
-0.004593248479068279,
-0.002305737230926752,
-0.04198310151696205,
-0.053304318338632584,
-0.04997096210718155,
0.06372430175542831,
-0.03585352748632431,
0.0059171379543840885,
-0.03181132301688194,
0.0024562040343880653,
-0.0037493559066206217,
0.009956758469343185,
0.01368720829486847,
0.004922308027744293,
-0.011909845285117626,
-0.009050657041370869,
0.004842302296310663,
0.07545014470815659,
0.03666733577847481,
-0.029907673597335815,
0.038204893469810486,
0.0007264355663210154,
-0.09012681245803833,
-0.0048245773650705814,
0.05879484862089157,
-0.01403596717864275,
0.09103870391845703,
-0.04445546492934227,
-0.028596628457307816,
0.04858820512890816,
0.005806759465485811,
-0.0012091180542483926,
-0.04208557307720184,
0.006105941254645586,
0.035063017159700394,
0.013508917763829231,
0.026139862835407257,
0.014337703585624695,
0.04714302346110344,
0.038198743015527725,
0.017260165885090828,
0.009397954680025578,
0.015376185066998005,
0.013284408487379551,
-0.027623264119029045,
-0.06231794133782387,
-0.020777128636837006,
0.0220688097178936,
-0.00979925598949194,
0.00846110936254263,
0.03206891193985939,
-0.004425974562764168,
0.0058181253261864185,
0.06148013472557068,
-0.004998842719942331,
0.03510385751724243,
0.061188939958810806,
0.015266118571162224,
-0.02690627984702587,
-0.026908177882432938,
0.018305029720067978,
-0.029217015951871872,
0.03832024708390236,
0.013234931975603104,
-0.026685306802392006,
0.018893511965870857,
0.02669437602162361,
0.0019206024007871747,
0.04159967228770256,
0.013235158286988735,
-0.0007284730090759695,
0.01894831843674183,
0.039679091423749924,
0.031607735902071,
0.012691251933574677,
-0.03635838255286217,
0.006995301228016615,
-0.010547167621552944,
0.008340238593518734,
0.029734008014202118,
0.026746725663542747,
0.022021489217877388,
0.03797159343957901,
0.0035459520295262337,
-0.04414420202374458,
-0.0028476237785071135,
0.01804404705762863,
0.01816190779209137,
-0.005612827837467194,
-0.06266940385103226,
0.03776910528540611,
-0.010740185156464577,
0.019444506615400314,
0.050618626177310944,
-0.027749398723244667,
0.03442996367812157,
0.02975904382765293,
-0.018105559051036835,
0.009753735736012459,
-0.00987792294472456,
0.030884915962815285,
-0.015137695707380772,
0.009622753597795963,
-0.016993941739201546,
-0.029049454256892204,
0.031458646059036255,
0.07533916085958481,
-0.052710920572280884,
0.01140149962157011,
0.0392845943570137,
0.01714213378727436,
-0.01558544673025608,
-0.015004664659500122,
0.00960975419729948,
-0.02313416264951229,
0.012001662515103817,
-0.03766424581408501,
0.019399281591176987,
-0.003271686378866434,
0.0066892593167722225,
0.0433337427675724,
0.1357971876859665,
0.0006731991888955235,
0.0035222861915826797,
0.02591695636510849,
0.03422927483916283,
-0.06586679071187973,
-0.04690210148692131,
-0.06994087994098663,
0.043579865247011185,
0.0097443126142025,
0.03877788037061691,
0.010168945416808128,
-0.016576100140810013,
0.006954717915505171,
-0.011877396143972874,
-0.069792740046978,
0.003554400522261858,
-0.04767585173249245,
-0.04527167230844498,
-0.012241153977811337,
0.029895421117544174,
-0.0015071277739480138,
0.04772372543811798,
0.014892608858644962,
0.002113813767209649,
-0.05459899455308914,
0.04973907023668289,
-0.043685976415872574,
0.025976430624723434,
0.03135906532406807,
0.01898200251162052,
0.055762968957424164,
-0.017764758318662643,
0.02663188986480236,
-0.03387030214071274,
-0.0027713037561625242,
0.015169677324593067,
-0.01617952063679695,
-0.013114008121192455,
0.01264521386474371,
-0.004061046056449413,
-0.012028137221932411,
-0.024633845314383507,
-0.007527095265686512,
-0.00019717804389074445,
0.013007301837205887,
-0.027539193630218506,
-0.030367383733391762,
0.01700448989868164,
0.051906902343034744,
-0.03297115117311478,
0.01251776609569788,
0.0485372357070446,
0.01888931170105934,
-0.011985501274466515,
-0.005165147129446268,
-0.07740724086761475,
0.003779415739700198,
0.011990553699433804,
-0.0030741447117179632,
0.05880048871040344,
0.10201140493154526,
-0.0026252774987369776,
0.0393175445497036,
0.004095015581697226,
0.046043939888477325,
-0.003471634816378355,
0.021815070882439613,
-0.006432865746319294,
-0.029284747317433357,
-0.0011666686041280627,
0.05748002976179123,
0.020718783140182495,
0.10276858508586884,
0.04123377054929733,
-0.016433309763669968,
0.02790919318795204,
0.05932876840233803,
-0.00959669891744852,
0.05905957520008087,
0.06722160428762436,
-0.0024510754738003016,
-0.02856375277042389,
-0.02232879213988781,
0.005489705130457878,
0.03516984358429909,
0.020484786480665207,
0.0035183425061404705,
0.07253522425889969,
0.014399413950741291,
0.025970347225666046,
-0.03834180533885956,
-0.02232993394136429,
-0.06832844763994217,
0.01613539457321167,
-0.024993490427732468,
0.05380873754620552,
-0.011894001625478268,
0.01008092425763607,
0.023039374500513077,
-0.12081741541624069,
0.02417130582034588,
0.07641033083200455,
-0.021709971129894257,
0.021277377381920815,
-0.0035244026221334934,
-0.04500726982951164,
-0.047174278646707535,
-0.049345552921295166,
0.002627140376716852,
0.03788694739341736,
-0.0008362853550352156,
0.005771644879132509,
-0.03783852607011795,
-0.0004634757060557604,
-0.004982340149581432,
-0.02615816332399845,
-0.03848765417933464,
-0.029428882524371147,
0.037111833691596985,
-0.006402034778147936,
-0.041100937873125076,
-0.02033800259232521,
0.009466271847486496,
-0.0011374980676919222,
0.002376074204221368,
0.005055841524153948,
0.031169746071100235,
0.05872610583901405,
0.0032063822727650404,
-0.015136695466935635,
-0.04411165043711662,
0.004954791162163019,
0.04391859844326973,
0.04230358079075813,
0.06619428843259811,
-0.0015557232545688748,
-0.057305317372083664,
0.028190571814775467,
0.03157389536499977,
-0.051004860550165176,
0.07779837399721146,
0.02681592106819153,
-0.004322550725191832,
-0.012342474423348904,
-0.03199677914381027,
0.03285128250718117,
0.008246144279837608,
-0.018233729526400566,
-0.023179972544312477,
0.005267424508929253,
-0.0063519845716655254,
0.014446486718952656,
0.03624897077679634,
-0.04660554602742195,
0.04588206857442856,
-0.0500408373773098,
-0.07528755068778992,
-0.025958899408578873,
-0.010281510651111603,
-0.018330669030547142,
0.013345676474273205,
0.028188569471240044,
-0.044652778655290604,
-0.031038083136081696,
0.01208883710205555,
-0.044830404222011566,
0.012979120947420597,
-0.018177684396505356,
0.05127120390534401,
-0.03065461851656437,
-0.047028593719005585,
-0.043541066348552704,
0.0016833350528031588,
0.011858200654387474,
-0.0368998646736145,
0.040598634630441666,
0.026590904220938683,
-0.003929845057427883,
-0.04926097020506859,
-0.043139420449733734,
-0.057586729526519775,
0.0029853559099137783,
-0.010308842174708843,
0.022771118208765984,
0.025911271572113037,
0.04763104021549225,
0.04524880275130272,
0.001399747096002102,
-0.010002914816141129,
-0.01976912096142769,
-0.00687800208106637,
0.023322025313973427,
-0.029013384133577347,
0.009378457441926003,
0.009119582362473011,
0.011799064464867115,
0.03015667013823986,
-0.005600915756076574,
0.041308894753456116,
-0.021648868918418884,
0.02905949205160141,
-0.0196169912815094,
0.012214802205562592,
0.02504892461001873,
-0.022629979997873306,
-0.006767287850379944,
0.006717753130942583,
0.01306526456028223,
0.010458865202963352,
-0.022609883919358253,
-0.006921782158315182,
-0.02135527692735195,
0.028540758416056633,
-0.017662284895777702,
-0.011044143699109554,
-0.04051293805241585,
-0.015507388859987259,
-0.0418277271091938,
-0.026615217328071594,
-0.030370431020855904,
0.04656725376844406,
0.024914100766181946,
0.0030081840232014656,
-0.0005825444823130965,
-0.008968070149421692,
0.010640266351401806,
0.04972261190414429,
0.011254401877522469,
0.031242141500115395,
-0.027999337762594223,
0.030173765495419502,
0.0353519506752491,
-0.045679815113544464,
0.020082002505660057,
-0.012142432853579521,
0.05314917862415314,
0.013431445695459843,
-0.004879651591181755,
-0.04292220249772072,
0.012892087921500206,
0.06362283229827881,
-0.03002820909023285,
0.025044962763786316,
0.03507396578788757,
-0.015990780666470528,
-0.03775392472743988,
0.009279302321374416,
0.03183923289179802,
0.005723362322896719,
-0.03608788177371025,
0.021739987656474113,
-0.0010261248098686337,
-0.021453620865941048,
-0.01948835328221321,
0.033828988671302795,
-0.006531447637826204,
-0.028588365763425827,
0.015239802189171314,
-0.013132009655237198,
-0.0745648443698883,
0.044741228222846985,
-0.025507226586341858,
-0.002518794732168317,
-0.054667145013809204,
0.02492671273648739,
0.024212729185819626,
-0.03482751175761223,
-0.019454747438430786,
-0.008006415329873562,
0.0052459049038589,
0.006867601070553064,
-0.04126929119229317,
0.005920899100601673,
-0.004598673433065414,
-0.024928806349635124,
0.019583810120821,
-0.01955465041100979,
0.017936866730451584,
-0.0024019782431423664,
0.01974238082766533,
0.017563439905643463,
-0.011445692740380764,
-0.004399403929710388,
-0.04549407586455345,
0.0416424386203289,
0.06635566800832748,
-0.03495504707098007,
0.0026144348084926605,
0.030794782564044,
0.01763828657567501,
-0.0035233660601079464,
0.04216941073536873,
0.028518052771687508,
-0.04066465422511101,
0.025190405547618866,
-0.00844618957489729,
0.021090852096676826,
-0.03886318951845169,
0.014944969676434994,
0.07603050768375397,
0.02931704744696617,
-0.09932885318994522,
0.0033418668899685144,
-0.03559766709804535,
0.035072050988674164,
0.008602680638432503,
-0.03434881940484047,
-0.00916541088372469,
0.047800324857234955,
-0.001467007678002119,
-0.050184741616249084,
-0.01745639555156231,
-0.007920411415398121,
0.002787431702017784,
-0.02573091723024845,
0.012635691091418266,
0.010574792511761189,
0.026857271790504456,
0.011111085303127766,
-0.008564915508031845,
-0.014849142171442509,
0.0029192327056080103,
-0.03969024866819382,
0.04331548511981964,
0.00920009147375822,
-0.038145773112773895,
0.06608445197343826,
0.013815167360007763,
-0.05335758998990059,
-0.03227345272898674,
0.12331197410821915,
-0.027543092146515846,
0.0350261852145195,
0.035985659807920456,
0.042962320148944855,
-0.02287246286869049,
-0.004673839546740055,
0.01992213726043701,
0.01246124692261219,
0.028520988300442696,
0.01198441069573164,
0.007189145311713219,
-0.09250124543905258,
0.08346806466579437,
-0.059775665402412415,
-0.03670218959450722,
-0.020016644150018692,
-0.007847625762224197,
0.09033722430467606
] |
Série / Division :
TVA - CHAMP
Texte :
Par un arrêt rendu le 1er avril 2019
(n° 419393, ECLI:FR:CECHS:2019:419393.20190401), le Conseil d’État confirme que les prestations fournies à
titre onéreux par les greffiers de tribunaux de commerce sont imposées à la taxe sur la valeur ajoutée (TVA).
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-10-10-60-10 : TVA - Champ d'application et
territorialité - Opérations imposables en raison de leur nature - Application des principes aux activités libérales - Professions juridiques
Signataire du document lié :
Bruno Coudert, Chef du bureau du contentieux et gracieux relatifs aux taxes sur le chiffre
d'affaires et taxes assimilées | Bulletin officiel des finances publiques - impôts | ACTU-2019-00225 | https://bofip.impots.gouv.fr/bofip/12114-PGP.html/identifiant=ACTU-2019-00225 | 2019-12-24 00:00:00 | 727e056ac4515392ce3fdfafa1d50643de1305acec70cd5f6c264c8e50861673 | [
-0.04222690314054489,
0.0462784469127655,
-0.004406571388244629,
0.057255156338214874,
-0.04607798531651497,
-0.10662585496902466,
-0.01788635551929474,
0.028888629749417305,
0.08828682452440262,
-0.046284038573503494,
0.025428181514143944,
0.06390811502933502,
-0.058642081916332245,
-0.012390857562422752,
-0.022336501628160477,
0.06257124245166779,
0.07815725356340408,
0.030149027705192566,
0.007966917008161545,
-0.025356238707900047,
0.05540543422102928,
0.0099526671692729,
0.013028682209551334,
0.05591682344675064,
-0.004297332838177681,
0.06015757843852043,
0.004371093586087227,
-0.12958914041519165,
-0.10750991106033325,
-0.0802658423781395,
-0.005060739349573851,
-0.00927849393337965,
0.02736286260187626,
-0.03741470351815224,
0.015581861138343811,
0.005556114949285984,
0.013378308154642582,
0.07356955111026764,
-0.03535972535610199,
-0.04786248877644539,
0.016748711466789246,
0.01050645112991333,
0.0077049764804542065,
-0.0073068998754024506,
-0.0018044764874503016,
0.040897201746702194,
-0.015022295527160168,
0.08661959320306778,
0.010509167797863483,
0.05193418264389038,
-0.007460195571184158,
-0.009617411531507969,
-0.005902979522943497,
-0.03216749057173729,
0.03893284127116203,
0.09238814562559128,
-0.05495627224445343,
-0.015275519341230392,
0.023523783311247826,
-0.05304412543773651,
0.013052389025688171,
-0.0030388839077204466,
-0.054352227598428726,
0.013080280274152756,
-0.02454153448343277,
-0.019929558038711548,
0.005046721547842026,
-0.04324258118867874,
0.07044560462236404,
0.014919610694050789,
-0.008797165006399155,
0.008275561034679413,
0.020159170031547546,
0.016370145604014397,
0.012770875357091427,
0.005794210825115442,
0.00395314721390605,
0.08664931356906891,
-0.023244909942150116,
0.05506164953112602,
-0.05853121355175972,
-0.051189124584198,
0.05975313112139702,
-0.029834462329745293,
0.006186966318637133,
0.023944636806845665,
-0.04697670042514801,
-0.021023491397500038,
-0.0026248220819979906,
0.03133903443813324,
0.03602903336286545,
0.05910547450184822,
-0.006314006168395281,
0.01565866358578205,
0.010644273832440376,
0.06556855142116547,
-0.013895289972424507,
0.027473455294966698,
0.04558318480849266,
0.06179216131567955,
-0.0948653444647789,
0.020543016493320465,
0.05351260304450989,
0.0580921545624733,
0.03259933367371559,
-0.02709825709462166,
0.02590358257293701,
0.010055211372673512,
-0.04996911808848381,
-0.03238437697291374,
-0.0392291359603405,
-0.041095830500125885,
-0.043295394629240036,
-0.03913149982690811,
0.015789631754159927,
0.0012228339910507202,
0.03936157748103142,
-0.011981132440268993,
0.006315804552286863,
0.026666155084967613,
-0.017106985673308372,
-0.0314640998840332,
-0.015416708774864674,
0.006527236197143793,
-0.0837160050868988,
-0.05293137580156326,
0.0035363954957574606,
0.01859099045395851,
-0.03434625267982483,
-0.01754947565495968,
0.0763227716088295,
-0.018918847665190697,
-0.01647336035966873,
-0.0430237278342247,
0.042460668832063675,
0.007693805266171694,
0.03715214133262634,
0.013519289903342724,
0.04822776839137077,
-0.014744013547897339,
-0.0748419538140297,
-0.036656398326158524,
-0.03767838701605797,
-0.008450365625321865,
-0.05057346075773239,
0.03194866329431534,
-0.02346070110797882,
-0.05589795485138893,
0.03990057483315468,
-0.012572628445923328,
-0.023252371698617935,
0.0011197470594197512,
0.00981845986098051,
-0.003349513979628682,
0.03576543182134628,
-0.011905566789209843,
0.007775707636028528,
0.06450455635786057,
0.00003748992821783759,
-0.041709113866090775,
0.0019233330385759473,
0.02480996586382389,
-0.002098984317854047,
0.005992003716528416,
-0.02176235243678093,
0.000763560994528234,
-0.013066297397017479,
0.027148280292749405,
0.04513154178857803,
0.041561100631952286,
-0.03645644336938858,
0.037055764347314835,
-0.005490208975970745,
0.007222854997962713,
-0.017344240099191666,
0.0027738437056541443,
-0.017663436010479927,
0.029825406149029732,
0.03822647035121918,
0.0697089433670044,
-0.023530082777142525,
-0.07324723899364471,
-0.047763749957084656,
0.01060406118631363,
0.048742346465587616,
0.019603967666625977,
0.019001515582203865,
-0.06991288810968399,
0.02182258665561676,
0.06682948023080826,
-0.025776298716664314,
0.010480700060725212,
-0.07394493371248245,
0.0004862839123234153,
0.073710598051548,
-0.08257590979337692,
-0.01753905974328518,
0.09096105396747589,
0.04699401557445526,
-0.03356096148490906,
-0.04712388291954994,
0.013149122707545757,
0.0179723110049963,
0.015920953825116158,
0.004025058820843697,
-0.02591540478169918,
-0.0014058747328817844,
0.027690105140209198,
-0.030646365135908127,
-0.03202727437019348,
0.0073399413377046585,
0.03235623612999916,
-0.0009309579036198556,
0.0559745617210865,
-0.021280400454998016,
-0.029031794518232346,
-0.01440108846873045,
-0.01599435694515705,
0.05559259280562401,
-0.04774363338947296,
0.016970288008451462,
-0.025509456172585487,
-0.08181889355182648,
-0.05430590361356735,
0.026308853179216385,
0.009531077928841114,
-0.0004115849151276052,
0.0064094178378582,
0.030412685126066208,
0.0002799582725856453,
-0.015547426417469978,
-0.002658826531842351,
0.01028077956289053,
0.00492266146466136,
-0.015119981952011585,
-0.046902839094400406,
-0.023535065352916718,
0.00039268520777113736,
0.014452570118010044,
0.059308506548404694,
-0.00006974222924327478,
0.0076555474661290646,
0.026470806449651718,
-0.0031646783463656902,
0.05713368207216263,
-0.019956475123763084,
-0.008081045933067799,
-0.01696101576089859,
-0.03659028559923172,
0.06415332853794098,
-0.02159765735268593,
0.030855288729071617,
-0.007339934818446636,
-0.0035157636739313602,
0.0058059412986040115,
-0.007190496660768986,
0.02460228092968464,
0.056078292429447174,
0.004294418264180422,
-0.013940072618424892,
-0.03221369907259941,
0.0014930180041119456,
0.01213743444532156,
-0.02856074459850788,
0.022168051451444626,
-0.06760618090629578,
0.08261780440807343,
0.04834380000829697,
-0.09621018916368484,
-0.005695794243365526,
-0.019533339887857437,
0.019899839535355568,
0.016622718423604965,
0.012202860787510872,
-0.030727772042155266,
-0.037952326238155365,
0.03742134943604469,
-0.001690129516646266,
0.0607827864587307,
-0.02102304995059967,
0.052734240889549255,
-0.008246596902608871,
0.027901887893676758,
0.001049330923706293,
-0.052296530455350876,
0.024305367842316628,
0.01865619607269764,
-0.034799136221408844,
-0.01969604380428791,
-0.0075698187574744225,
-0.020551199093461037,
0.026462361216545105,
-0.02121824584901333,
0.02372587099671364,
0.05643799901008606,
-0.01836930401623249,
-0.05083923041820526,
-0.016264798119664192,
-0.0007726498879492283,
-0.03516010567545891,
-0.008490132167935371,
0.02197396382689476,
-0.020498495548963547,
-0.038069553673267365,
-0.010319389402866364,
-0.0027597646694630384,
-0.01367299072444439,
-0.031093232333660126,
-0.029074927791953087,
0.05269645154476166,
-0.013339239172637463,
-0.0031677535735070705,
0.05347651243209839,
0.017200179398059845,
0.04923999309539795,
0.04153359681367874,
-0.004994264803826809,
-0.03394646570086479,
-0.0394553616642952,
-0.04331286996603012,
-0.08378802984952927,
0.1030551865696907,
0.0049679456278681755,
0.02681652642786503,
-0.060200877487659454,
-0.003532766830176115,
0.03084469772875309,
0.013705765828490257,
-0.008172141388058662,
0.022654714062809944,
-0.03459152951836586,
0.031807489693164825,
0.028942175209522247,
-0.05875638872385025,
0.023402433842420578,
0.06753542274236679,
-0.0055713471956551075,
-0.048252854496240616,
0.0032120472751557827,
0.012103397399187088,
0.019841043278574944,
0.008592289872467518,
-0.04722219333052635,
-0.048885926604270935,
0.082134909927845,
-0.005911885295063257,
0.07031559199094772,
-0.021464480087161064,
0.028760533779859543,
-0.010639164596796036,
0.05820741876959801,
-0.000680432072840631,
0.01786414347589016,
0.06615279614925385,
0.03681030869483948,
-0.02690945565700531,
-0.04571493715047836,
0.005693455692380667,
-0.0497567318379879,
-0.015096020884811878,
-0.040328167378902435,
-0.001339241280220449,
0.013727886602282524,
0.008793194778263569,
-0.005606708582490683,
-0.006991197355091572,
0.012133065611124039,
0.0009219024796038866,
0.009402666240930557,
-0.031190084293484688,
0.0017953228671103716,
-0.022019080817699432,
0.009685966186225414,
-0.006017760373651981,
-0.007131511811167002,
0.004457369912415743,
0.010892038233578205,
0.008403737097978592,
0.0008300944464281201,
-0.014842839911580086,
0.004510586149990559,
0.00572867039591074,
0.03590258210897446,
-0.04393833503127098,
0.03340144082903862,
0.03894670680165291,
-0.01722881942987442,
-0.04176957160234451,
-0.011299248784780502,
0.012876509688794613,
-0.007119405083358288,
-0.042897455394268036,
0.006308678071945906,
0.006314456928521395,
0.015170096419751644,
0.01770450919866562,
0.01794607564806938,
-0.01609347015619278,
0.008941099047660828,
0.0033946807961910963,
-0.015471317805349827,
0.04553661495447159,
0.052483655512332916,
0.01765943132340908,
-0.005438287742435932,
0.027456607669591904,
0.023337630555033684,
-0.05961659178137779,
-0.007612504065036774,
0.010747267864644527,
0.0380789190530777,
-0.018801363185048103,
0.04856228083372116,
-0.028398951515555382,
0.04637083783745766,
0.014900443144142628,
0.026955027133226395,
0.0650126039981842,
0.1465560495853424,
-0.0759323388338089,
0.03864419832825661,
0.0031380667351186275,
-0.014227054081857204,
-0.02782334014773369,
-0.023506881669163704,
-0.005316976457834244,
0.04762069508433342,
0.040831174701452255,
-0.0020681286696344614,
-0.05655961111187935,
-0.030160803347826004,
0.06624165177345276,
-0.05701783671975136,
-0.03959766775369644,
-0.053074732422828674,
0.01560930348932743,
-0.058116596192121506,
-0.0021140114404261112,
0.01919519156217575,
-0.008709912188351154,
-0.0008880089735612273,
0.03051813505589962,
0.04576340690255165,
-0.09832921624183655,
0.012125489301979542,
-0.01870677061378956,
-0.015457402914762497,
0.05307963117957115,
-0.031762029975652695,
-0.040048081427812576,
-0.044776082038879395,
0.008084466680884361,
-0.0049135563895106316,
0.0025428361259400845,
-0.011316562071442604,
-0.030691318213939667,
-0.028957074508070946,
0.017888914793729782,
0.012225580401718616,
0.0005627407226711512,
-0.010968486778438091,
-0.06935187429189682,
0.07064944505691528,
0.002677470911294222,
-0.0032816154416650534,
-0.02257029339671135,
0.03902604803442955,
-0.005204019136726856,
0.03847645968198776,
0.01597994938492775,
0.04790807515382767,
0.04358980059623718,
0.013883253559470177,
-0.06878947466611862,
0.028975339606404305,
0.0486484095454216,
-0.03484572842717171,
0.051375869661569595,
-0.014031992293894291,
-0.033772725611925125,
0.03614908829331398,
0.012383120134472847,
-0.03310908377170563,
0.022471433505415916,
0.03664148226380348,
0.015131362713873386,
0.010869127698242664,
-0.030133193358778954,
0.013434240594506264,
0.11454207450151443,
0.002158345887437463,
0.008370062336325645,
0.03903492912650108,
-0.03561240807175636,
0.04533813148736954,
0.026617875322699547,
-0.03176403045654297,
-0.05120959132909775,
-0.02489297464489937,
0.011180615052580833,
-0.010697434656322002,
-0.013852273114025593,
-0.04372965544462204,
-0.011285088956356049,
0.010455749928951263,
-0.04549906775355339,
0.09836605191230774,
0.043177880346775055,
-0.024159440770745277,
-0.023576047271490097,
0.0002406944113317877,
-0.01308357622474432,
-0.028065789490938187,
-0.04768909141421318,
-0.016775641590356827,
-0.006352337077260017,
-0.055141013115644455,
0.06449966132640839,
0.011373497545719147,
-0.07582540810108185,
0.03986245021224022,
0.012911339290440083,
-0.03763951361179352,
-0.0018655159510672092,
-0.027883708477020264,
-0.02626110054552555,
0.03406237065792084,
0.008626269176602364,
0.06387019902467728,
0.001816603820770979,
-0.008131288923323154,
-0.0031792386434972286,
0.020839039236307144,
0.008532351814210415,
-0.025475503876805305,
0.016286494210362434,
0.0006420764257200062,
0.04752742126584053,
-0.00443850876763463,
0.014564777724444866,
-0.02883596159517765,
-0.014359611086547375,
-0.025200659409165382,
-0.038061559200286865,
0.0466759093105793,
0.021243466064333916,
-0.012518985196948051,
-0.06878063082695007,
-0.04503602162003517,
-0.0027053654193878174,
-0.010827392339706421,
0.07180460542440414,
-0.011353031732141972,
-0.01514441054314375,
-0.038726888597011566,
0.013794118538498878,
-0.006521879229694605,
0.009541060775518417,
-0.029108399525284767,
0.050455741584300995,
0.00421294616535306,
-0.027113990858197212,
-0.006014759186655283,
-0.0482540987432003,
-0.02357732132077217,
-0.030371958389878273,
-0.013647050596773624,
0.02432078681886196,
0.03653980791568756,
0.007637578062713146,
0.00928216427564621,
-0.03889390826225281,
-0.009269274771213531,
0.00834849663078785,
-0.01901603490114212,
-0.002343284199014306,
-0.0008558541885577142,
-0.06960465759038925,
-0.033570073544979095,
-0.009743915870785713,
-0.017146233469247818,
-0.03775696083903313,
-0.03429761901497841,
0.039665453135967255,
0.003912521526217461,
0.037007126957178116,
-0.009373455308377743,
0.033814817667007446,
0.0045327660627663136,
-0.049818553030490875,
-0.00689847394824028,
-0.005124558694660664,
0.0345914289355278,
-0.01708388328552246,
0.01870683953166008,
0.018223725259304047,
-0.017124662175774574,
-0.018384071066975594,
-0.005799183156341314,
-0.012042412534356117,
0.008522522635757923,
-0.03068479895591736,
0.02000216208398342,
-0.02920115925371647,
0.03803020715713501,
0.04356996342539787,
0.025673115625977516,
-0.04576992616057396,
0.008435223251581192,
-0.03900600224733353,
-0.030333498492836952,
0.05420819669961929,
0.011429407633841038,
0.0032636993564665318,
-0.0059484452940523624,
-0.0018740041414275765,
-0.035042986273765564,
0.00246680760756135,
0.00816531665623188,
0.0076554580591619015,
-0.042156290262937546,
-0.018998688086867332,
0.00023924089327920228,
0.03338310495018959,
0.0073264106176793575,
0.012884870171546936,
0.018526485189795494,
-0.06504888832569122,
-0.027376916259527206,
-0.019001798704266548,
-0.01392830815166235,
0.001159086124971509,
-0.003040280658751726,
-0.05420415475964546,
-0.05693209543824196,
0.056595608592033386,
-0.013652279041707516,
0.004728748928755522,
0.008365661837160587,
0.018151113763451576,
-0.030538182705640793,
0.02209937386214733,
0.012406197376549244,
-0.04556257650256157,
0.06110968813300133,
0.015213158912956715,
0.04323103278875351,
0.017786338925361633,
-0.0012445474276319146,
0.029448650777339935,
0.008988150395452976,
-0.01139332726597786,
0.013390022329986095,
-0.016828617081046104,
-0.03992413356900215,
0.05936300754547119,
-0.0011908644810318947,
0.03587048873305321,
0.034022506326436996,
0.056156523525714874,
-0.003741404041647911,
-0.017129356041550636,
0.09396009892225266,
-0.01876070909202099,
-0.04556434601545334,
0.019876694306731224,
0.04646384343504906,
-0.01731138303875923,
0.00038857036270201206,
-0.044772252440452576,
0.017559675499796867,
-0.024550700560212135,
0.030011365190148354,
-0.04614179953932762,
0.027014724910259247,
-0.020620113238692284,
0.004505867604166269,
-0.02872801572084427,
-0.04302618280053139,
0.023847565054893494,
-0.024760641157627106,
-0.01284516230225563,
0.05629304051399231,
-0.0031555339228361845,
-0.032402779906988144,
-0.06421862542629242,
0.04322432354092598,
0.027503449469804764,
-0.005227084271609783,
-0.01466754823923111,
-0.013161485083401203,
0.01122819073498249,
-0.010213863104581833,
0.013576630502939224,
0.03148798272013664,
0.0017616513650864363,
0.028079595416784286,
-0.01798594743013382,
-0.009715292602777481,
-0.00577116571366787,
-0.0058769467286765575,
0.021661708131432533,
-0.021587565541267395,
-0.03134109824895859,
0.0558796226978302,
0.04679638519883156,
0.003816404612734914,
-0.007835735566914082,
0.010960305109620094,
-0.0348813571035862,
0.062360621988773346,
0.0416715107858181,
-0.03195730596780777,
0.06740402430295944,
-0.029457494616508484,
0.030900409445166588,
-0.009822322055697441,
0.05921602249145508,
0.01451208908110857,
0.0544082373380661,
-0.0067629036493599415,
0.003526256885379553,
-0.004509901162236929,
0.025580743327736855,
-0.08176131546497345,
0.032857496291399,
0.0007893500151112676,
0.037336789071559906,
-0.009284582920372486,
0.06666452437639236,
-0.005446877796202898,
-0.04676588252186775,
-0.004677352961152792,
0.016572700813412666,
0.021773865446448326,
0.0875939279794693,
-0.0340195931494236,
-0.013157318346202374,
-0.02875939942896366,
-0.01803390309214592,
0.01854977011680603,
-0.04149780794978142,
-0.01937778852880001,
0.007013604510575533,
-0.003953379113227129,
-0.012267719954252243,
0.012075331062078476,
0.00915391743183136,
-0.03611718490719795,
0.030238492414355278,
0.0023925509303808212,
0.018838850781321526,
0.014102118089795113,
-0.00848372746258974,
-0.042529430240392685,
0.019278638064861298,
-0.032232023775577545,
-0.020827436819672585,
0.028836997225880623,
0.0010034063598141074,
-0.016271386295557022,
-0.030636290088295937,
0.10340606421232224,
0.010270028375089169,
-0.011205947026610374,
0.04425527900457382,
0.023744823411107063,
0.06625954061746597
] |
Série / Division :
TVA - CHAMP
Texte :
Des précisions sont apportées sur la situation des sociétés d'exercice libéral (SEL) de
notaires au regard de la qualification de redevable de la taxe sur la valeur ajoutée (TVA).
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-10-10-60-10 : TVA - Champ
d'application et territorialité - Opérations imposables en raison de leur nature - Application des principes aux activités libérales - Professions juridiques
Signataire du document lié :
Bruno Coudert, chef du bureau du contentieux et gracieux relatifs aux taxes sur
le chiffre d'affaires et taxes assimilées | Bulletin officiel des finances publiques - impôts | ACTU-2020-00003 | https://bofip.impots.gouv.fr/bofip/12147-PGP.html/identifiant=ACTU-2020-00003 | 2020-01-08 00:00:00 | 2231b72257f222a464868d3776a30bea1f05e319701675d7da0482d43379c5c9 | [
-0.034057799726724625,
0.04562753811478615,
0.003451491938903928,
0.01928602159023285,
0.0017193532548844814,
-0.0726374015212059,
-0.01743323914706707,
0.030438005924224854,
0.06779308617115021,
-0.03011711686849594,
0.026828521862626076,
0.01892186887562275,
-0.045438963919878006,
-0.010139930993318558,
-0.05092797055840492,
0.054151128977537155,
0.10695923119783401,
0.04206022620201111,
0.005827643908560276,
-0.04626675695180893,
0.059011057019233704,
-0.0148153780028224,
0.005325073841959238,
0.024248279631137848,
-0.00471100490540266,
0.0656881034374237,
0.015336789190769196,
-0.13955208659172058,
-0.09902887046337128,
-0.08759018778800964,
-0.029529763385653496,
-0.01736297830939293,
0.026695257052779198,
0.00566550949588418,
0.03384267911314964,
0.05511806905269623,
-0.007759544067084789,
0.014812063425779343,
-0.027910849079489708,
-0.017902320250868797,
0.015764571726322174,
0.04559042304754257,
-0.035323698073625565,
0.006610357668250799,
-0.018564989790320396,
-0.0007121947128325701,
-0.005748896859586239,
0.02280341275036335,
-0.0008688670350238681,
0.0464584045112133,
0.005581745877861977,
-0.0104367695748806,
-0.0025942570064216852,
-0.0038111580070108175,
0.031070761382579803,
0.03269889950752258,
-0.13600286841392517,
0.024421783164143562,
0.07171549648046494,
-0.0424470379948616,
0.005836416967213154,
-0.0022152424789965153,
-0.0944310873746872,
-0.06615545600652695,
-0.06927240639925003,
-0.026085058227181435,
0.009645527228713036,
-0.004151745233684778,
0.10821233689785004,
0.06390727311372757,
-0.017615623772144318,
0.03996584564447403,
0.0014677882427349687,
0.040736883878707886,
-0.01654963381588459,
0.003517760895192623,
-0.00040008671930991113,
0.06973624229431152,
-0.025603778660297394,
0.04423248767852783,
-0.016505884006619453,
-0.01549708191305399,
0.023083927109837532,
-0.016926944255828857,
0.0008118337718769908,
-0.0015202142531052232,
-0.04916536808013916,
-0.05477674677968025,
0.007630235515534878,
0.0363042838871479,
-0.04413565620779991,
0.07463226467370987,
-0.027257686480879784,
0.041670698672533035,
-0.0056181056424975395,
0.05435396358370781,
-0.046273697167634964,
0.007590567227452993,
0.05170568823814392,
0.04165581986308098,
-0.014157775789499283,
0.036248840391635895,
0.007624222431331873,
-0.03482814505696297,
0.047424376010894775,
-0.02812022902071476,
-0.02001321315765381,
0.005310379434376955,
-0.019156020134687424,
-0.025485247373580933,
-0.04455213621258736,
-0.08789319545030594,
-0.028099477291107178,
-0.07226477563381195,
-0.02027692086994648,
0.07351134717464447,
0.003297862596809864,
-0.052049219608306885,
0.05369008705019951,
-0.007824057713150978,
-0.017770906910300255,
-0.021663544699549675,
-0.042043957859277725,
0.024334372952580452,
-0.05033308267593384,
0.043448686599731445,
0.008031252771615982,
-0.03025355562567711,
-0.012598969973623753,
-0.0473194383084774,
0.05115511640906334,
0.0034099167678505182,
-0.035459376871585846,
-0.03811794891953468,
0.036652661859989166,
0.01114077027887106,
0.039511788636446,
0.04127747565507889,
0.026087595149874687,
0.00799140427261591,
-0.034971293061971664,
-0.035147011280059814,
-0.03961391746997833,
0.0225931778550148,
-0.01736043579876423,
0.07215472310781479,
-0.017161184921860695,
-0.06939520686864853,
0.020942330360412598,
0.012483476661145687,
-0.013003487139940262,
0.021853603422641754,
-0.0026045553386211395,
-0.053473468869924545,
0.005375207401812077,
-0.019567945972085,
0.013219132088124752,
0.03407243266701698,
-0.03352247178554535,
-0.03419818356633186,
-0.015833336859941483,
-0.011998241767287254,
0.04487460106611252,
-0.04399101436138153,
-0.04834301397204399,
-0.01783115416765213,
-0.037274789065122604,
0.024544507265090942,
0.0080476775765419,
0.046229057013988495,
-0.03576277941465378,
0.02493450418114662,
0.020741820335388184,
-0.0032662847079336643,
-0.019774330779910088,
-0.011557849124073982,
0.010023478418588638,
0.0014199233846738935,
0.018604565411806107,
0.07431613653898239,
-0.007542645558714867,
-0.08487371355295181,
-0.022648697718977928,
0.01701623946428299,
0.051455654203891754,
-0.0021414717193692923,
0.036388639360666275,
-0.03006173111498356,
0.007195080164819956,
0.03971194848418236,
-0.03539089486002922,
-0.0015653023729100823,
-0.08527510613203049,
0.014662879519164562,
0.0715390145778656,
-0.053771279752254486,
-0.058026235550642014,
0.07622279971837997,
-0.011509988456964493,
-0.012308996170759201,
-0.04346619173884392,
-0.004837615881115198,
-0.005113537423312664,
0.0212857685983181,
-0.014505695551633835,
-0.02245141938328743,
-0.031354136765003204,
0.024822045117616653,
-0.014081100933253765,
-0.0660940408706665,
0.0693068653345108,
0.019758692011237144,
-0.02268380858004093,
0.024090301245450974,
-0.024669714272022247,
0.015784041956067085,
-0.037655580788850784,
0.015662498772144318,
0.0468711219727993,
-0.03172149509191513,
0.019488686695694923,
0.010590221732854843,
-0.07223602384328842,
-0.0263813566416502,
0.0078058321960270405,
0.020267872139811516,
-0.010955626145005226,
0.040358126163482666,
0.04245927184820175,
0.011316767893731594,
-0.0030542733147740364,
-0.0016272930661216378,
-0.01128885243088007,
-0.01172942016273737,
0.007960197515785694,
-0.020712800323963165,
0.0010866359807550907,
0.03535018488764763,
-0.008399424143135548,
0.05468044802546501,
-0.010297796688973904,
0.012741596437990665,
0.043130483478307724,
0.0057816882617771626,
0.0642850399017334,
0.019158048555254936,
0.0000017008503618853865,
-0.026589656248688698,
-0.06937218457460403,
0.02911694534122944,
-0.030301030725240707,
0.022927477955818176,
0.005479068029671907,
-0.020254632458090782,
0.009343806654214859,
-0.0375354178249836,
0.023432301357388496,
0.047430019825696945,
0.003432599827647209,
0.0029439751524478197,
0.009201636537909508,
-0.0030143673066049814,
-0.0012556539149954915,
-0.011214064434170723,
0.028094647452235222,
-0.08591446280479431,
0.10318555682897568,
0.02176089398562908,
-0.07400260865688324,
0.02463943138718605,
-0.03654048964381218,
0.029262278228998184,
-0.010043317452073097,
0.0314025953412056,
-0.04038526490330696,
0.01588061824440956,
0.00728215416893363,
-0.0007814278942532837,
0.01809801533818245,
-0.020323457196354866,
0.05986978858709335,
-0.02874237857758999,
-0.009232019074261189,
0.015133507549762726,
-0.034433040767908096,
0.025260524824261665,
0.023767029866576195,
-0.01278377790004015,
-0.0377105288207531,
0.0214910339564085,
-0.028862984851002693,
0.017860116437077522,
-0.008181053213775158,
0.05458686128258705,
0.060440316796302795,
-0.05579765886068344,
-0.027219537645578384,
-0.016640983521938324,
0.015212293714284897,
0.012149637565016747,
-0.0014417017810046673,
0.015398703515529633,
0.01211013924330473,
-0.03570980951189995,
-0.01130856666713953,
-0.0012625136878341436,
0.019479932263493538,
-0.03497665748000145,
-0.0494549460709095,
0.05813068896532059,
-0.06917451322078705,
-0.016106268391013145,
-0.021609369665384293,
0.033872172236442566,
0.0880117192864418,
0.0025269617326557636,
-0.048060376197099686,
0.0006844576564617455,
-0.050274673849344254,
-0.06449151039123535,
-0.03336397185921669,
0.09689188748598099,
-0.021705584600567818,
0.03434303030371666,
-0.014572632499039173,
-0.025817694142460823,
0.0392175056040287,
0.01609404943883419,
-0.05778186768293381,
0.0021339007653295994,
-0.0035990728065371513,
0.02974819950759411,
0.015135920606553555,
-0.06155736744403839,
0.005572186317294836,
0.07392023503780365,
-0.03571918234229088,
-0.015933960676193237,
0.014630935154855251,
0.031417544931173325,
-0.004453747067600489,
-0.007666084449738264,
-0.1161501482129097,
-0.046739473938941956,
0.06410878896713257,
-0.00903887115418911,
0.02807222120463848,
-0.019617963582277298,
0.019351651892066002,
0.0007591638131998479,
0.06418251246213913,
0.0011966857127845287,
0.05147058516740799,
0.07721144706010818,
0.033685389906167984,
-0.002540651010349393,
-0.004445863887667656,
0.03985682502388954,
-0.05304788425564766,
-0.037816502153873444,
0.0021171956323087215,
-0.0025427506770938635,
0.024885600432753563,
0.01649954542517662,
0.02458944357931614,
-0.0195882860571146,
0.03984682261943817,
-0.0035294832196086645,
-0.01049587968736887,
-0.013930335640907288,
0.020601149648427963,
0.006595813203603029,
-0.015863828361034393,
-0.010323161259293556,
-0.058648817241191864,
0.01992567628622055,
0.009206194430589676,
-0.003339634742587805,
0.0009005519095808268,
-0.0024845609441399574,
0.009635070338845253,
0.020122777670621872,
0.022474322468042374,
-0.021067440509796143,
0.02317938767373562,
-0.0017765093361958861,
0.018816139549016953,
-0.0009320602985098958,
0.02284509316086769,
0.014402691274881363,
-0.030444085597991943,
-0.05868222564458847,
0.003607685212045908,
0.015787187963724136,
-0.006497788242995739,
-0.012429340742528439,
0.018214151263237,
-0.02821204997599125,
-0.033956192433834076,
0.010782882571220398,
-0.03506593778729439,
0.059384774416685104,
0.048436060547828674,
0.01804724894464016,
0.00002670116737135686,
-0.003045208752155304,
0.028828157112002373,
-0.04012094438076019,
-0.007320798933506012,
0.030919145792722702,
0.02497677318751812,
0.04384316876530647,
-0.0070606861263513565,
-0.05307839810848236,
0.004633592441678047,
0.01655951887369156,
0.02374366670846939,
0.039324380457401276,
0.15496718883514404,
-0.039613012224435806,
0.042995620518922806,
0.014432737603783607,
0.011485293507575989,
-0.07920880615711212,
-0.03501053526997566,
0.0018965263152495027,
0.04179038479924202,
0.019807638600468636,
-0.049878496676683426,
0.0019602354150265455,
-0.02223055437207222,
0.10964741557836533,
-0.033806927502155304,
-0.036735981702804565,
-0.001018901471979916,
-0.004442165605723858,
-0.07237181067466736,
-0.010248519480228424,
0.032021813094615936,
0.0050012595020234585,
-0.015089775435626507,
0.0344088152050972,
0.04373800754547119,
-0.06712006032466888,
0.0057259188033640385,
-0.006068945862352848,
-0.030593110248446465,
0.009488330222666264,
0.01751319319009781,
0.013817131519317627,
-0.03783877193927765,
-0.016412271186709404,
-0.019002826884388924,
-0.014332140795886517,
-0.02189541980624199,
-0.024783441796898842,
-0.03333965316414833,
0.002795895328745246,
0.015008369460701942,
-0.021468399092555046,
-0.010068499483168125,
-0.08084364235401154,
0.011694886721670628,
-0.00012477135169319808,
0.016049519181251526,
-0.023191848769783974,
0.05184052884578705,
0.01254415325820446,
0.026478683575987816,
-0.009785308502614498,
0.05527288839221001,
0.04898299649357796,
0.01143596414476633,
-0.047648631036281586,
0.004219154827296734,
0.011216117069125175,
0.006111180875450373,
0.04576032981276512,
0.03155256435275078,
0.016312921419739723,
0.02589624747633934,
0.022433293983340263,
-0.0007174605852924287,
0.007660272065550089,
-0.002907038666307926,
0.01930621638894081,
-0.013185393065214157,
-0.04713091254234314,
0.03249243274331093,
0.07071860879659653,
0.0028917028103023767,
-0.0028222964610904455,
-0.00020403893722686917,
-0.04917741194367409,
0.016935167834162712,
0.050886642187833786,
0.015535098500549793,
-0.042140375822782516,
0.03406378626823425,
0.017275242134928703,
-0.024367157369852066,
-0.015966137871146202,
0.012512764893472195,
0.056492384523153305,
0.02632024697959423,
-0.05374419689178467,
0.09524770826101303,
0.05540091171860695,
0.018089504912495613,
-0.010920319706201553,
-0.023065848276019096,
-0.011038763448596,
-0.023247402161359787,
-0.05258290469646454,
-0.022167202085256577,
-0.00877181813120842,
-0.0243489108979702,
0.0556735023856163,
-0.020220156759023666,
-0.046285469084978104,
0.05754104256629944,
-0.011057838797569275,
-0.05402258038520813,
0.005203317850828171,
-0.01002238318324089,
-0.06157778948545456,
0.025886215269565582,
-0.0015199185581877828,
0.059230342507362366,
0.06216626241803169,
-0.04132750630378723,
0.028710849583148956,
0.02775624953210354,
0.007894056849181652,
-0.006084392312914133,
0.024639010429382324,
0.04432124271988869,
0.033437468111515045,
0.0034960955381393433,
-0.01724069193005562,
-0.0292831864207983,
0.015314740128815174,
-0.0167568176984787,
-0.05359722673892975,
0.03294628858566284,
0.00984652154147625,
0.024703873321413994,
-0.04649792239069939,
-0.021857425570487976,
0.005975482985377312,
-0.07217767089605331,
0.03761614114046097,
-0.0179004967212677,
-0.006558375433087349,
-0.019942598417401314,
0.013930045999586582,
0.031266890466213226,
0.009576662443578243,
-0.031443364918231964,
0.07206907123327255,
-0.019929032772779465,
-0.016844363883137703,
-0.011564748361706734,
-0.035256560891866684,
0.006690908223390579,
0.04326947033405304,
-0.029229920357465744,
0.01565701887011528,
0.03168202564120293,
0.0026287517976015806,
0.024011390283703804,
-0.039800286293029785,
-0.0004680391284637153,
-0.020441925153136253,
-0.04559231922030449,
0.00406825914978981,
-0.020668642595410347,
-0.10361268371343613,
-0.049786780029535294,
0.025338182225823402,
-0.013379002921283245,
-0.04313516244292259,
-0.012327051721513271,
0.013674474321305752,
-0.015510247088968754,
0.01968422904610634,
-0.061618510633707047,
0.0716419368982315,
-0.03984826058149338,
-0.04574234411120415,
-0.001975881401449442,
0.03142692893743515,
-0.0019127650884911418,
-0.02616986073553562,
0.05737774819135666,
0.005810096859931946,
-0.009735511615872383,
-0.006609137635678053,
0.04264683648943901,
0.010195224545896053,
0.0016872909618541598,
-0.02423659712076187,
-0.002098127268254757,
-0.00422448618337512,
0.024638816714286804,
0.05639786645770073,
-0.008192352950572968,
-0.0018292148597538471,
-0.018144337460398674,
-0.0208979994058609,
0.02097149007022381,
0.019919147714972496,
0.032649993896484375,
0.02991674654185772,
-0.015309169888496399,
0.011664730496704578,
-0.01579022780060768,
-0.007695663254708052,
-0.013211151584982872,
0.03000355325639248,
-0.043762508779764175,
-0.012748411856591702,
0.029002659022808075,
0.020565921440720558,
0.0063465796411037445,
-0.012732001952826977,
0.015110759995877743,
-0.06011603772640228,
-0.028773657977581024,
-0.01656135730445385,
-0.018226316198706627,
-0.003595910966396332,
-0.0006888589123263955,
-0.053354423493146896,
-0.06947282701730728,
0.044058892875909805,
-0.04647345095872879,
-0.011595863848924637,
0.02502126805484295,
0.016919326037168503,
-0.010166284628212452,
0.04058568552136421,
0.030254652723670006,
-0.023511886596679688,
0.024150826036930084,
0.018591122701764107,
0.03122553788125515,
0.0075197829864919186,
-0.0011541306739673018,
0.024007275700569153,
0.025830989703536034,
0.004529130179435015,
0.007261248771101236,
-0.03004145808517933,
-0.016872286796569824,
0.008600303903222084,
-0.01913931965827942,
0.008786240592598915,
0.052769050002098083,
0.06683489680290222,
0.013771620579063892,
-0.02498219721019268,
0.07973765581846237,
-0.03156869858503342,
-0.05134373903274536,
0.0172443650662899,
0.028671221807599068,
0.022528579458594322,
0.03910069540143013,
0.015516531653702259,
0.03301943838596344,
0.0029773544520139694,
0.010859464295208454,
-0.03237535059452057,
0.04061076417565346,
-0.03542963042855263,
-0.006318303756415844,
-0.03448839858174324,
-0.07598698884248734,
0.031890999525785446,
-0.02240828052163124,
-0.0066195297986269,
0.06795308738946915,
0.008928483352065086,
0.007427175994962454,
-0.06237955018877983,
0.013206906616687775,
0.03448092192411423,
0.016594359651207924,
-0.004630278795957565,
-0.00652404734864831,
-0.004624862689524889,
0.009051994420588017,
0.02224833518266678,
0.01506024319678545,
-0.014700856991112232,
0.013624821789562702,
0.028013810515403748,
-0.029358958825469017,
0.01119943242520094,
-0.012687284499406815,
0.014273758977651596,
-0.0183740071952343,
-0.03004971332848072,
0.0026402303483337164,
-0.005210020113736391,
0.006408953573554754,
-0.015397580340504646,
0.02452271245419979,
-0.0241876058280468,
0.07153133302927017,
0.010715159587562084,
-0.006451593711972237,
0.06996872276067734,
-0.00801939144730568,
-0.002624648855999112,
-0.01671096496284008,
0.01632389985024929,
-0.003362052608281374,
0.05214798077940941,
-0.009658034890890121,
-0.058569569140672684,
-0.021083766594529152,
0.026992838829755783,
-0.021789900958538055,
0.0004910843563266098,
0.021045656874775887,
-0.0024493264500051737,
-0.0013790837256237864,
0.061259686946868896,
-0.04457579925656319,
-0.057956211268901825,
0.018063386902213097,
0.04466591030359268,
0.03688598796725273,
0.04491928964853287,
0.014840403571724892,
0.0021701999939978123,
-0.012778650969266891,
0.02045559138059616,
0.03199029341340065,
-0.03359246253967285,
0.009133541025221348,
0.047229133546352386,
-0.03645559772849083,
-0.012614683248102665,
0.017648845911026,
-0.017659874632954597,
0.03762064129114151,
0.022272145375609398,
0.00781731866300106,
0.02086455188691616,
0.027449090033769608,
-0.004472781904041767,
-0.035594839602708817,
0.022237757220864296,
0.022626765072345734,
0.001526963897049427,
0.030497565865516663,
-0.002781895687803626,
-0.011215133592486382,
-0.0360683798789978,
0.10243893414735794,
0.02416369318962097,
-0.020109934732317924,
-0.011957305483520031,
0.06821031868457794,
0.06082966551184654
] |
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-2019-00193 | https://bofip.impots.gouv.fr/bofip/12063-PGP.html/identifiant=ACTU-2019-00193 | 2019-10-16 00:00:00 | 46204169e8ddd153a6b89f5c12042e5c0c2fc717f16a6445fbd048cc8e9cc093 | [
-0.039983950555324554,
-0.04083523154258728,
-0.02663182094693184,
0.04660525172948837,
-0.08360184729099274,
-0.07198325544595718,
-0.03522229194641113,
0.025341715663671494,
0.060924235731363297,
-0.0244086105376482,
-0.053393613547086716,
0.017788302153348923,
-0.04847431555390358,
0.02196781150996685,
-0.03087625466287136,
0.03743818774819374,
0.09747219830751419,
-0.007996983826160431,
0.02627112716436386,
-0.09368321299552917,
0.04933138191699982,
0.037794072180986404,
0.011567376554012299,
0.014738895930349827,
0.04857170581817627,
0.002207627985626459,
0.0008485920261591673,
-0.043360184878110886,
-0.050768304616212845,
0.0023899732623249292,
-0.0933128073811531,
-0.03287508338689804,
0.059512436389923096,
0.033671785145998,
0.05838336423039436,
0.031731754541397095,
0.0032402430661022663,
0.08798790723085403,
-0.02339802496135235,
-0.008001665584743023,
0.08227857947349548,
-0.005524334963411093,
0.012941401451826096,
0.021752087399363518,
-0.012242541648447514,
0.04237419739365578,
-0.014429628849029541,
0.044536441564559937,
0.03856048360466957,
-0.019876310601830482,
0.00038489617872983217,
0.0333750881254673,
0.03135180473327637,
-0.03471267595887184,
-0.015036901459097862,
0.010289045050740242,
-0.12439902871847153,
-0.006123355124145746,
0.021183734759688377,
0.0029427779372781515,
-0.043696328997612,
-0.0019889986142516136,
0.00441738311201334,
-0.04220972955226898,
-0.027133287861943245,
-0.0663352832198143,
0.001981073524802923,
0.0023450918961316347,
0.04371539130806923,
-0.026874998584389687,
0.02066211961209774,
0.03432852774858475,
-0.002656202530488372,
0.05710380896925926,
0.02165103703737259,
0.041984617710113525,
0.030651038512587547,
0.05813838541507721,
-0.01861909218132496,
0.026402737945318222,
-0.07627089321613312,
-0.026260975748300552,
0.03963644802570343,
-0.04418319836258888,
0.048610176891088486,
-0.0013546774862334132,
-0.015041039325296879,
-0.039774782955646515,
-0.02230287902057171,
0.02849392034113407,
-0.009363222867250443,
0.09676740318536758,
-0.05555946007370949,
0.022811809554696083,
0.002173093846067786,
0.08396592736244202,
0.001642736024223268,
-0.05747039243578911,
0.02079608291387558,
-0.03981633111834526,
0.021971851587295532,
0.003874869318678975,
0.014176618307828903,
-0.01352677308022976,
0.04584461823105812,
-0.05090184882283211,
0.03562990576028824,
-0.009389866143465042,
-0.02071230858564377,
0.08605664223432541,
-0.02153943106532097,
-0.030892465263605118,
-0.08017837256193161,
-0.0430736318230629,
0.020819703117012978,
0.029333408921957016,
0.023061508312821388,
0.022525427863001823,
0.04359128326177597,
0.0031410607043653727,
0.004905809182673693,
0.08975476771593094,
-0.07375454157590866,
0.006879639811813831,
-0.07029906660318375,
0.08482444286346436,
-0.007880287244915962,
-0.028579633682966232,
0.01436493918299675,
-0.06292233616113663,
0.0029438326600939035,
0.008272907696664333,
0.010096129961311817,
-0.08083616942167282,
-0.02844478376209736,
0.011909333057701588,
-0.023515617474913597,
0.030572764575481415,
-0.007781588938087225,
0.03507377579808235,
-0.0037028505466878414,
-0.03253047913312912,
-0.06188434362411499,
0.03837070241570473,
0.007797080557793379,
0.006662025116384029,
-0.06497844308614731,
-0.0006922809407114983,
0.03480910509824753,
0.05422892048954964,
-0.0193376112729311,
0.02731296420097351,
0.05440310016274452,
-0.036874957382678986,
-0.01410129014402628,
-0.02866550348699093,
-0.038307614624500275,
0.0399090014398098,
-0.04430209845304489,
-0.021081754937767982,
0.03223658353090286,
-0.05831637978553772,
0.014113822020590305,
0.05646108090877533,
-0.03996365889906883,
-0.017244858667254448,
-0.03290696442127228,
0.011584129184484482,
-0.003687162883579731,
-0.04105370119214058,
-0.03794707730412483,
0.03120308928191662,
0.016246989369392395,
-0.009789378382265568,
-0.009039503522217274,
0.012343958020210266,
0.006898848805576563,
-0.008413274772465229,
-0.08563023805618286,
0.05435049906373024,
0.0007113989559002221,
-0.03790843486785889,
0.03499164432287216,
-0.027153493836522102,
0.03709600120782852,
-0.031471893191337585,
-0.012108242139220238,
0.0031850324012339115,
-0.0132950060069561,
-0.02769983373582363,
-0.03417794778943062,
-0.0070017254911363125,
-0.05346524342894554,
-0.0006762031698599458,
0.010326505638659,
0.009709925390779972,
-0.01699317991733551,
-0.04722997918725014,
-0.01087538618594408,
-0.047062695026397705,
0.057322751730680466,
0.02229851484298706,
0.07379338890314102,
0.01601230911910534,
0.007385165896266699,
-0.08038141578435898,
0.0338231660425663,
-0.00732483109459281,
0.010460987687110901,
-0.022486012428998947,
0.04532647505402565,
0.00002953631519631017,
-0.004668520297855139,
0.026107249781489372,
-0.010100923478603363,
0.010226010344922543,
-0.02970980666577816,
-0.013149005360901356,
0.058729566633701324,
-0.0009319701348431408,
-0.005322903860360384,
0.038214877247810364,
-0.023274242877960205,
-0.05917223170399666,
0.050816867500543594,
0.04487672075629234,
-0.010850368067622185,
0.04164312034845352,
0.010772312059998512,
-0.07490459084510803,
-0.01682516187429428,
0.004157898481935263,
-0.031851835548877716,
0.023145759478211403,
0.014670738019049168,
0.03592260181903839,
0.013746715150773525,
-0.014452250674366951,
0.014078909531235695,
0.025758065283298492,
0.0015496094711124897,
0.002515856409445405,
0.062326978892087936,
0.046042751520872116,
-0.004328068811446428,
0.013031551614403725,
-0.013230445794761181,
0.008152431808412075,
-0.0013515084283426404,
-0.00787064153701067,
0.003561052493751049,
0.03855801373720169,
-0.02444322407245636,
0.03961753100156784,
-0.0030097472481429577,
-0.020556719973683357,
0.040576063096523285,
-0.009793787263333797,
-0.03577437251806259,
-0.031104905530810356,
-0.005681831389665604,
-0.004499589558690786,
-0.07992429286241531,
0.026721840724349022,
0.004526271019130945,
-0.09632796794176102,
0.04069516062736511,
-0.028484536334872246,
-0.05488749220967293,
-0.03256477043032646,
-0.04073933884501457,
0.06054653227329254,
-0.02893323078751564,
0.02244342491030693,
-0.038508348166942596,
-0.01985255815088749,
0.002517199609428644,
-0.028578678146004677,
0.034159477800130844,
-0.014189563691616058,
-0.0005257210577838123,
0.008322975598275661,
-0.012058522552251816,
0.008364347741007805,
-0.005457012448459864,
0.003941703122109175,
-0.005228631664067507,
-0.02622375637292862,
0.013678764924407005,
0.0643613263964653,
-0.04192259907722473,
-0.02070259116590023,
-0.013660572469234467,
-0.0041440920904278755,
0.03902881592512131,
-0.034543976187705994,
0.024097049608826637,
-0.005727226380258799,
-0.00314120901748538,
-0.03980166092514992,
-0.054050423204898834,
-0.051188498735427856,
0.06776660680770874,
-0.03631073981523514,
0.010283288545906544,
-0.03299342840909958,
0.004359151236712933,
-0.005427490919828415,
0.008637593127787113,
0.010050184093415737,
0.005188108887523413,
-0.01091789174824953,
-0.009297052398324013,
0.00284430175088346,
0.07659794390201569,
0.03414249047636986,
-0.030638469383120537,
0.03818473219871521,
0.005599109455943108,
-0.09042733907699585,
-0.003496774472296238,
0.05945757403969765,
-0.013691939413547516,
0.09341402351856232,
-0.04690494015812874,
-0.028335614129900932,
0.04789561405777931,
0.007036394905298948,
-0.000013957350347482134,
-0.04240499809384346,
0.0055418359115719795,
0.03540316969156265,
0.011643108911812305,
0.0274336040019989,
0.014798794873058796,
0.05020003020763397,
0.035324353724718094,
0.014743422158062458,
0.008970744907855988,
0.01608535647392273,
0.010716050863265991,
-0.0280966404825449,
-0.06523953378200531,
-0.016190020367503166,
0.01856767013669014,
-0.008464489132165909,
0.00876405369490385,
0.029217123985290527,
-0.005344839300960302,
0.007773208431899548,
0.060080885887145996,
-0.0037151332944631577,
0.033236946910619736,
0.06325704604387283,
0.017079077661037445,
-0.03121756948530674,
-0.027193289250135422,
0.01483964454382658,
-0.02628113329410553,
0.03952043503522873,
0.01205917913466692,
-0.02692977339029312,
0.020700329914689064,
0.02596457302570343,
0.004267747513949871,
0.04092049598693848,
0.015252257697284222,
-0.00220689969137311,
0.01632625237107277,
0.044675543904304504,
0.035724639892578125,
0.012544717639684677,
-0.039044976234436035,
0.005982250440865755,
-0.009870555251836777,
0.00779557041823864,
0.03130173310637474,
0.02697748877108097,
0.020964365452528,
0.035706762224435806,
0.004165444523096085,
-0.044236138463020325,
-0.006302368361502886,
0.01867874711751938,
0.015046055428683758,
-0.007804727181792259,
-0.06260049343109131,
0.038118135184049606,
-0.011705460958182812,
0.021594367921352386,
0.05058777332305908,
-0.0272690299898386,
0.03224971145391464,
0.029705429449677467,
-0.015579291619360447,
0.011523167602717876,
-0.01233410369604826,
0.027125615626573563,
-0.01393134891986847,
0.01332452055066824,
-0.015203762799501419,
-0.0284891240298748,
0.028000837191939354,
0.07461442798376083,
-0.048945292830467224,
0.006955106742680073,
0.036347050219774246,
0.019681651145219803,
-0.015837328508496284,
-0.014688585884869099,
0.007100583519786596,
-0.02352134697139263,
0.008364282548427582,
-0.03564956411719322,
0.018360614776611328,
-0.00104230095166713,
0.007651217747479677,
0.042341433465480804,
0.13715028762817383,
-0.0019026800291612744,
0.0030259068589657545,
0.025619136169552803,
0.03482787683606148,
-0.06635330617427826,
-0.04613395035266876,
-0.06796945631504059,
0.043966665863990784,
0.011389227584004402,
0.0415586456656456,
0.008603932335972786,
-0.02121898904442787,
0.0032375077717006207,
-0.010982244275510311,
-0.07204556465148926,
0.006316000130027533,
-0.04748470336198807,
-0.04620857164263725,
-0.011115974746644497,
0.03028857335448265,
-0.0007052174769341946,
0.04693214222788811,
0.013888140209019184,
0.0011802221415564418,
-0.0521845817565918,
0.050288185477256775,
-0.04125884920358658,
0.02646630071103573,
0.031109845265746117,
0.019468238577246666,
0.053915612399578094,
-0.019056202843785286,
0.02861384116113186,
-0.03286716341972351,
-0.0064017861150205135,
0.015100277028977871,
-0.016029758378863335,
-0.01266390085220337,
0.009064935147762299,
-0.005671943072229624,
-0.014182401821017265,
-0.02684478834271431,
-0.008944275788962841,
-0.0009441362926736474,
0.01547420397400856,
-0.026524165645241737,
-0.033347610384225845,
0.016485612839460373,
0.051773227751255035,
-0.03330834582448006,
0.012697902508080006,
0.04922395572066307,
0.017093203961849213,
-0.011708894744515419,
-0.002836242550984025,
-0.08100336790084839,
0.006160404998809099,
0.012386285699903965,
-0.005026726052165031,
0.05535857379436493,
0.10407810658216476,
-0.0016269296174868941,
0.04072590917348862,
0.005206112749874592,
0.046564843505620956,
-0.002606556750833988,
0.021041886880993843,
-0.005460693966597319,
-0.029946040362119675,
-0.004485283046960831,
0.05686630681157112,
0.023714078590273857,
0.10765118151903152,
0.041529327630996704,
-0.019142186269164085,
0.02725786343216896,
0.058333370834589005,
-0.006821564398705959,
0.05924149230122566,
0.06942889839410782,
-0.001216430333442986,
-0.027857840061187744,
-0.026377834379673004,
0.0031901204492896795,
0.03566551208496094,
0.019921056926250458,
0.005704343784600496,
0.07260095328092575,
0.014036606065928936,
0.025396600365638733,
-0.036882996559143066,
-0.024335049092769623,
-0.0680256113409996,
0.012959572486579418,
-0.02183922380208969,
0.05576073005795479,
-0.01137613970786333,
0.0109349200502038,
0.02476055547595024,
-0.12037826329469681,
0.022295037284493446,
0.07540091872215271,
-0.02411937341094017,
0.023554319515824318,
-0.004724149126559496,
-0.044103264808654785,
-0.04852340742945671,
-0.04929003864526749,
0.0011157133849337697,
0.034590527415275574,
-0.001898330170661211,
0.004284489434212446,
-0.03739544749259949,
-0.0008777237380854785,
-0.0025101026985794306,
-0.028580375015735626,
-0.035992082208395004,
-0.02782667800784111,
0.0373823456466198,
-0.005469195544719696,
-0.03837107494473457,
-0.018237415701150894,
0.010557965375483036,
-0.0005008841981180012,
0.003638060064986348,
0.001928637851960957,
0.03321794793009758,
0.05784835293889046,
0.005586737766861916,
-0.01499627809971571,
-0.04241834208369255,
0.0028370365034788847,
0.04409860819578171,
0.042889777570962906,
0.06875619292259216,
-0.002701981458812952,
-0.05650117248296738,
0.02828746661543846,
0.03031620755791664,
-0.05254758149385452,
0.07514265179634094,
0.02545141987502575,
-0.0037027294747531414,
-0.009296826086938381,
-0.033153876662254333,
0.031760744750499725,
0.005326883867383003,
-0.01703174225986004,
-0.0264429934322834,
0.0069642565213143826,
-0.00697623286396265,
0.012561924755573273,
0.03312640264630318,
-0.044738806784152985,
0.04434922710061073,
-0.05102423205971718,
-0.07476367801427841,
-0.026068726554512978,
-0.0084909712895751,
-0.018397442996501923,
0.012716477736830711,
0.028020212426781654,
-0.04153628647327423,
-0.032974522560834885,
0.011244410648941994,
-0.04397394135594368,
0.012202606536448002,
-0.017793213948607445,
0.051284801214933395,
-0.03327083960175514,
-0.047668781131505966,
-0.0448392778635025,
0.0007742004236206412,
0.012605792842805386,
-0.038949254900217056,
0.037056662142276764,
0.02317241206765175,
-0.007133069913834333,
-0.04939085990190506,
-0.044068340212106705,
-0.05730470269918442,
0.0035212342627346516,
-0.009068574756383896,
0.023100078105926514,
0.025269148871302605,
0.04978712648153305,
0.047403983771800995,
0.00046419037971645594,
-0.010049671865999699,
-0.018391432240605354,
-0.0052168238908052444,
0.024106066673994064,
-0.031541064381599426,
0.010418722406029701,
0.00881581474095583,
0.010777052491903305,
0.030071545392274857,
-0.005323306191712618,
0.04050346463918686,
-0.020305393263697624,
0.027231812477111816,
-0.02055622637271881,
0.013462766073644161,
0.026020342484116554,
-0.02288317307829857,
-0.003334810258820653,
0.008139261975884438,
0.01766710914671421,
0.012294693849980831,
-0.023168155923485756,
-0.006499966140836477,
-0.018147310242056847,
0.029194792732596397,
-0.01596791483461857,
-0.010548640042543411,
-0.04131101444363594,
-0.018621070310473442,
-0.04381014406681061,
-0.02523660846054554,
-0.032086316496133804,
0.04542809724807739,
0.024371441453695297,
0.004209030419588089,
-0.002842957153916359,
-0.01132214441895485,
0.01135195977985859,
0.04972732067108154,
0.01154746487736702,
0.02906302735209465,
-0.02816379815340042,
0.02915964089334011,
0.035323984920978546,
-0.04542223736643791,
0.020333068445324898,
-0.011327304877340794,
0.05642833188176155,
0.017972053959965706,
-0.004498017951846123,
-0.043038349598646164,
0.013089500367641449,
0.06529778987169266,
-0.03161924332380295,
0.024935143068432808,
0.031151335686445236,
-0.014447038061916828,
-0.038015056401491165,
0.010833976790308952,
0.03227054327726364,
0.0035489751026034355,
-0.037917714565992355,
0.01933855563402176,
0.0013934989692643285,
-0.024155043065547943,
-0.019472844898700714,
0.03182748332619667,
-0.00784018449485302,
-0.026939503848552704,
0.015548069030046463,
-0.008439972996711731,
-0.0735401138663292,
0.042584750801324844,
-0.02649066038429737,
-0.002274710452184081,
-0.057748403400182724,
0.024418726563453674,
0.023894203826785088,
-0.03370700776576996,
-0.020097799599170685,
-0.00818500854074955,
0.005336087662726641,
0.005429777316749096,
-0.03986237943172455,
0.003748482558876276,
-0.004971686284989119,
-0.019921405240893364,
0.01831497810781002,
-0.01899108476936817,
0.021781915798783302,
0.0016420530155301094,
0.02043781243264675,
0.015413818880915642,
-0.013851937837898731,
-0.006974556017667055,
-0.04654935374855995,
0.03979990631341934,
0.06679973006248474,
-0.03715365752577782,
0.0028043596539646387,
0.03016466274857521,
0.017809825018048286,
-0.0036880376283079386,
0.044251568615436554,
0.02558751590549946,
-0.03997154161334038,
0.028200345113873482,
-0.007912122644484043,
0.024796457961201668,
-0.038023967295885086,
0.01597932167351246,
0.0774255096912384,
0.02962476946413517,
-0.09773143380880356,
0.0018915514228865504,
-0.03898366540670395,
0.03517322987318039,
0.008071796037256718,
-0.03068721666932106,
-0.004819133318960667,
0.04630020633339882,
0.0016051175771281123,
-0.04753980413079262,
-0.01607663743197918,
-0.00790688581764698,
-0.0008740394259802997,
-0.030464543029665947,
0.015133628621697426,
0.008492395281791687,
0.031350843608379364,
0.011225081980228424,
-0.006461721379309893,
-0.01697404682636261,
0.003002457320690155,
-0.04006825014948845,
0.04352087900042534,
0.011246591806411743,
-0.03907216340303421,
0.06587252020835876,
0.015033108182251453,
-0.05564456805586815,
-0.03494711220264435,
0.12179587036371231,
-0.024027882143855095,
0.03538480028510094,
0.03593294322490692,
0.04250277578830719,
-0.026792148128151894,
-0.004693508613854647,
0.019147364422678947,
0.012887200340628624,
0.02886153757572174,
0.01220434159040451,
0.009380013681948185,
-0.09132812172174454,
0.08294277638196945,
-0.05763506516814232,
-0.037655849009752274,
-0.023164590820670128,
-0.00883624330163002,
0.0854359045624733
] |
Série - Division :
TVA - CHAMP
Texte :
L'article
31 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 prévoit, à compter du 15 octobre 2019, que les actes de soins dispensés par les pharmaciens sont exonérés de la TVA conformément
au 1° du 4 de l'article 261 du code général des impôts.
Actualité liée :
X
Document lié :
BOI-TVA-CHAMP-30-10-20-10 : TVA - Champ d'application et territorialité - Opérations
exonérées en régime intérieur - Professions médicales et paramédicales
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00068 | https://bofip.impots.gouv.fr/bofip/12264-PGP.html/identifiant=ACTU-2020-00068 | 2020-04-08 00:00:00 | 3453a33ce415391ea02db9a5c9ab39e23cfe04225860734e8cfd90368d77e629 | [
-0.036982279270887375,
0.02577798254787922,
-0.03757420554757118,
0.041518066078424454,
-0.0034665800631046295,
-0.0693483054637909,
-0.019762201234698296,
0.022351307794451714,
0.015086154453456402,
-0.07476789504289627,
-0.009495727717876434,
0.011375460773706436,
-0.0012491276720538735,
-0.0510738231241703,
-0.045683834701776505,
0.09111695736646652,
0.09204733371734619,
0.056094054132699966,
0.06394506990909576,
-0.02906329557299614,
0.08493036776781082,
0.0387176014482975,
-0.0048913657665252686,
0.07505577802658081,
0.044563908129930496,
0.034595947712659836,
0.019238771870732307,
-0.06623394787311554,
0.011382106691598892,
-0.034554798156023026,
-0.05008089169859886,
0.0032775579020380974,
-0.04710215702652931,
0.03252191096544266,
0.011625213548541069,
0.05038386955857277,
-0.04964593052864075,
0.02957594394683838,
-0.03897390142083168,
-0.02940348908305168,
-0.015578011982142925,
0.03622748702764511,
0.018427420407533646,
0.06568942964076996,
-0.022658200934529305,
-0.013851712457835674,
0.02733469195663929,
0.06690968573093414,
0.0020558382384479046,
0.04991023615002632,
0.07645067572593689,
0.004464094992727041,
0.02131836861371994,
0.022897295653820038,
0.10081391781568527,
0.07052244246006012,
-0.050777729600667953,
-0.022748904302716255,
0.041606321930885315,
-0.043459050357341766,
0.05539556220173836,
-0.002191601786762476,
-0.040231578052043915,
-0.01842755451798439,
-0.06053842231631279,
0.02741905115544796,
0.015578958205878735,
-0.023627454414963722,
0.07479924708604813,
0.023320551961660385,
-0.052381161600351334,
0.049486540257930756,
-0.05039403960108757,
0.010742131620645523,
0.01121941115707159,
0.032489873468875885,
0.019700851291418076,
0.08658138662576675,
0.005297578871250153,
0.030481645837426186,
-0.06748190522193909,
-0.03349710628390312,
0.06116390600800514,
0.00370613019913435,
-0.02010379545390606,
-0.014603406190872192,
-0.0669405534863472,
-0.055181510746479034,
-0.030500737950205803,
0.02322142757475376,
-0.01360882818698883,
0.057095784693956375,
-0.020310578867793083,
0.06951101124286652,
0.00817103497684002,
0.025725577026605606,
-0.019073497503995895,
0.052592694759368896,
-0.026808161288499832,
0.045675937086343765,
-0.036226652562618256,
0.03139854967594147,
0.07960934191942215,
-0.01250384096056223,
0.021237049251794815,
-0.023182108998298645,
-0.02146100625395775,
-0.017729293555021286,
-0.03648710995912552,
-0.04954245314002037,
-0.02749222330749035,
-0.02573653869330883,
-0.024102209135890007,
-0.050413571298122406,
0.01402653381228447,
0.013675980269908905,
-0.00286564277485013,
-0.06170564144849777,
0.006851359270513058,
0.07215762883424759,
-0.02809249982237816,
0.007005772553384304,
-0.05629223585128784,
-0.02113674022257328,
-0.06907952576875687,
0.022121025249361992,
0.03785526752471924,
-0.025276893749833107,
-0.06239539012312889,
-0.05679215490818024,
0.05836295709013939,
-0.009215469472110271,
-0.0048066601157188416,
-0.04064793512225151,
0.006378655321896076,
-0.03060714527964592,
0.03121895156800747,
0.039470892399549484,
0.03421727940440178,
-0.008620119653642178,
-0.05023989826440811,
0.007187369279563427,
-0.062315717339515686,
0.014122351072728634,
-0.011862036772072315,
0.024984309449791908,
-0.037146568298339844,
-0.061375319957733154,
0.027159525081515312,
0.0013443612260743976,
-0.0018610003171488643,
0.02315695211291313,
0.03211864456534386,
-0.07225153595209122,
0.02288302406668663,
-0.09259553998708725,
0.013416710309684277,
0.040870219469070435,
0.021282672882080078,
-0.02843843214213848,
-0.04668264463543892,
-0.0046455576084554195,
-0.03201703727245331,
-0.012525904923677444,
-0.027173077687621117,
-0.03713235259056091,
-0.0036816999781876802,
-0.028195278719067574,
0.023384155705571175,
-0.0342637337744236,
-0.02740531601011753,
0.043275799602270126,
0.015354751609265804,
-0.015962189063429832,
-0.027278993278741837,
0.0077271065674722195,
-0.025751996785402298,
0.005317530129104853,
-0.027824686840176582,
0.02494204044342041,
-0.022903846576809883,
-0.05881175026297569,
-0.05061974748969078,
0.010704819113016129,
0.03876152262091637,
0.012557987123727798,
0.008237790316343307,
-0.0317724384367466,
0.012645120732486248,
0.06105676665902138,
-0.012358774431049824,
-0.00002340705759706907,
-0.06595775485038757,
0.02493700385093689,
0.07664884626865387,
-0.0651664137840271,
-0.04531637579202652,
0.032599471509456635,
0.0761539563536644,
-0.04058500751852989,
-0.02158355340361595,
0.002026990056037903,
0.032380521297454834,
0.016429120674729347,
0.03831881284713745,
0.004072373267263174,
0.016469180583953857,
-0.03615731745958328,
0.019346432760357857,
-0.06310977786779404,
0.026799246668815613,
-0.023207079619169235,
-0.010429125279188156,
0.06894110143184662,
-0.03840898722410202,
-0.019003337249159813,
-0.008595609106123447,
-0.002478938549757004,
-0.00960513111203909,
-0.03910565376281738,
0.023542776703834534,
-0.03164447471499443,
-0.03204062208533287,
-0.047659020870923996,
0.025727298110723495,
0.02751912735402584,
-0.021633481606841087,
0.014180449768900871,
0.023386677727103233,
-0.004442329052835703,
0.0009941626340150833,
-0.016606543213129044,
0.008541591465473175,
0.04725615680217743,
-0.022363821044564247,
-0.02965518832206726,
-0.04014920815825462,
-0.042220499366521835,
-0.06999197602272034,
0.09712021052837372,
-0.003751085139811039,
0.005299620795994997,
0.04680491238832474,
-0.012427529320120811,
0.02182033844292164,
-0.005568055901676416,
-0.0011581545695662498,
-0.032234132289886475,
-0.01917189732193947,
0.03659389540553093,
-0.042802102863788605,
0.0493483729660511,
-0.03497247397899628,
-0.013806150294840336,
-0.017380334436893463,
-0.014080592431128025,
0.04274138808250427,
0.014803360216319561,
0.024089261889457703,
-0.06128992140293121,
-0.0019128192216157913,
-0.01890970952808857,
-0.027173681184649467,
0.008095774799585342,
-0.001889625214971602,
-0.11389196664094925,
0.07234285771846771,
0.004245860036462545,
-0.04436229541897774,
0.038797203451395035,
-0.00044374968274496496,
0.026713183149695396,
-0.0008497454109601676,
0.04646871238946915,
0.024264203384518623,
-0.013983218930661678,
0.032948412001132965,
-0.016323363408446312,
0.03384561091661453,
0.010380073450505733,
0.012994816526770592,
0.019051121547818184,
-0.024432996287941933,
-0.02356649562716484,
-0.05501096695661545,
0.012169389054179192,
0.008523578755557537,
-0.023506788536906242,
-0.03154852241277695,
-0.01905341073870659,
0.01902342028915882,
0.00649595633149147,
-0.03662940114736557,
0.03297162055969238,
0.05646675452589989,
0.0022536953911185265,
-0.07051831483840942,
0.010329666547477245,
0.01177072711288929,
0.0017593714874237776,
0.03197110816836357,
0.030689286068081856,
-0.0020321705378592014,
-0.04244055226445198,
0.013065965846180916,
-0.0052185519598424435,
-0.03561559319496155,
-0.04848054423928261,
-0.01848522387444973,
0.07056335359811783,
-0.04846946895122528,
0.006379119586199522,
0.011563196778297424,
0.053149253129959106,
0.01269863173365593,
-0.0033829084131866693,
-0.030353432521224022,
-0.0019024481298401952,
-0.041363004595041275,
-0.02206224575638771,
-0.06405488401651382,
0.1391904652118683,
-0.0332660973072052,
0.012403794564306736,
-0.03497187793254852,
-0.0011737056775018573,
0.024307727813720703,
0.03458410128951073,
-0.04557664319872856,
-0.02101949043571949,
0.0007997757638804615,
0.022940780967473984,
0.055172279477119446,
-0.008927537128329277,
0.023920521140098572,
0.07206716388463974,
-0.011350823566317558,
0.02787134423851967,
0.008239652030169964,
0.03401460126042366,
0.024439677596092224,
0.018848145380616188,
-0.06531593203544617,
0.026028549298644066,
0.057580865919589996,
-0.0067998128943145275,
0.027100104838609695,
-0.020420866087079048,
0.014332987368106842,
-0.0005891002947464585,
0.026151485741138458,
0.010139655321836472,
0.04749726504087448,
0.08885158598423004,
0.01888827607035637,
-0.03625142201781273,
-0.02478914149105549,
0.04129273444414139,
-0.019368726760149002,
0.0029711092356592417,
0.012679750099778175,
-0.030375661328434944,
0.055492572486400604,
0.03514190390706062,
0.034856561571359634,
0.021109290421009064,
0.003105220617726445,
0.04116402193903923,
-0.03748089447617531,
-0.04232307896018028,
0.011208483017981052,
-0.02557089552283287,
0.013131856918334961,
-0.01546321902424097,
-0.027912501245737076,
0.003962500020861626,
0.009753674268722534,
0.010992009192705154,
0.013035014271736145,
0.008797542192041874,
0.002968335524201393,
0.005624573677778244,
0.054917383939027786,
-0.011412705294787884,
0.02849908173084259,
0.0369788333773613,
0.039529524743556976,
-0.008560335263609886,
0.0013257290702313185,
-0.023710481822490692,
-0.043967343866825104,
-0.040046144276857376,
-0.022121423855423927,
0.002859239000827074,
-0.04712546244263649,
-0.016176214441657066,
-0.03838563710451126,
-0.028136368840932846,
-0.00413684593513608,
0.040894463658332825,
-0.020106613636016846,
-0.014409721828997135,
0.014855317771434784,
0.02947620302438736,
0.0019946619868278503,
0.023038022220134735,
0.030235864222049713,
-0.03790062665939331,
-0.013790223747491837,
0.031037822365760803,
0.022373655810952187,
0.0330674946308136,
0.05329757556319237,
-0.03864181786775589,
-0.01602652668952942,
0.033842988312244415,
0.042014915496110916,
0.021550683304667473,
0.15686805546283722,
-0.05557851120829582,
0.039487916976213455,
0.03818926587700844,
0.018532129004597664,
-0.033662065863609314,
-0.027044955641031265,
0.03129776567220688,
0.09028426557779312,
0.05709890276193619,
-0.007358031813055277,
0.02226356789469719,
-0.05021386966109276,
0.07318422943353653,
-0.03189500421285629,
-0.005357014015316963,
-0.01294135581701994,
-0.017210178077220917,
-0.03589344397187233,
0.04082106053829193,
0.0051931459456682205,
-0.020838864147663116,
0.027435259893536568,
0.02501225471496582,
0.030783608555793762,
-0.057810381054878235,
-0.03397437185049057,
-0.0008196845301426947,
0.014500027522444725,
0.046769820153713226,
-0.02309272065758705,
-0.02612834796309471,
-0.04453807696700096,
0.00842871144413948,
-0.010485601611435413,
-0.03396262228488922,
-0.0030864656437188387,
0.0007812314433977008,
-0.03254939988255501,
-0.0015974593115970492,
0.0016788054490461946,
-0.018721092492341995,
0.014422300271689892,
-0.0036760650109499693,
0.08828399330377579,
-0.013343132100999355,
-0.0005183764733374119,
-0.0004023961373604834,
0.016531815752387047,
-0.003551703179255128,
0.0012301247334107757,
0.030053548514842987,
0.025227727368474007,
0.021974138915538788,
0.02996615134179592,
-0.030186042189598083,
-0.015270283445715904,
0.0016437495360150933,
-0.05207223817706108,
0.002792643615975976,
-0.0055466024205088615,
0.043661586940288544,
-0.003700065426528454,
-0.018539298325777054,
-0.028288785368204117,
0.009282621555030346,
0.04236296936869621,
0.016980325803160667,
0.0033897534012794495,
-0.04815540835261345,
-0.025060445070266724,
0.08429180085659027,
0.04002320393919945,
0.00003829187335213646,
0.027774477377533913,
-0.03771136701107025,
0.04162250831723213,
-0.011586169712245464,
-0.004591121803969145,
-0.054852113127708435,
0.0052637080661952496,
0.01184950489550829,
-0.02177025005221367,
-0.017000731080770493,
0.018664104864001274,
0.009515908546745777,
0.06747845560312271,
-0.029891593381762505,
0.11358953267335892,
0.010019366629421711,
-0.0037261012475937605,
0.008228885009884834,
-0.03530144691467285,
-0.03256312012672424,
0.012847790494561195,
-0.06948390603065491,
-0.032944660633802414,
0.014995357021689415,
-0.04057668522000313,
0.09123912453651428,
-0.04415516555309296,
0.010254176333546638,
0.07293550670146942,
0.06290590763092041,
0.013033755123615265,
0.029177414253354073,
-0.003772476688027382,
-0.014625010080635548,
0.01881171017885208,
-0.030237458646297455,
0.0005469761090353131,
0.045587409287691116,
0.0027454355731606483,
0.02436831034719944,
0.022001957520842552,
0.020971106365323067,
0.012505163438618183,
0.038044560700654984,
0.053175706416368484,
0.017149414867162704,
0.008117320016026497,
-0.03612956404685974,
-0.029606390744447708,
-0.018352368846535683,
0.0021356018260121346,
-0.021611006930470467,
0.018663134425878525,
0.010142858140170574,
0.0021254918538033962,
-0.07762482017278671,
-0.026010842993855476,
0.009821879677474499,
-0.00016330525977537036,
0.011918621137738228,
0.03228086978197098,
-0.03328375518321991,
-0.012987211346626282,
-0.004558063577860594,
0.02259407937526703,
0.05004294589161873,
-0.03926749527454376,
0.011979416012763977,
0.018325524404644966,
0.014198162592947483,
-0.01524291280657053,
-0.05482783541083336,
-0.02523762919008732,
-0.008667354471981525,
-0.04241592437028885,
0.029005805030465126,
-0.041171226650476456,
0.014863763004541397,
0.011020386591553688,
0.04007783159613609,
-0.04809601232409477,
0.02705160714685917,
-0.028075912967324257,
-0.00471657095476985,
-0.012023278512060642,
-0.07819844782352448,
-0.03769442439079285,
0.026355037465691566,
0.0009925398044288158,
0.019388753920793533,
-0.019262192770838737,
0.012918704189360142,
-0.07563301175832748,
0.01571391336619854,
-0.05071238800883293,
0.0255515705794096,
-0.02366531267762184,
-0.040971413254737854,
0.05024968832731247,
-0.0008782742661423981,
-0.021696481853723526,
-0.03829595446586609,
0.047716543078422546,
0.01978399232029915,
0.0031210884917527437,
0.029479650780558586,
0.017287587746977806,
0.009505257941782475,
0.02840610034763813,
-0.03332672268152237,
0.0035047149285674095,
0.0025758619885891676,
-0.04815657064318657,
0.018725860863924026,
0.025602372363209724,
-0.011250804178416729,
-0.013820149935781956,
-0.011852026917040348,
0.03608188033103943,
-0.0028385710902512074,
0.002619154052808881,
0.01519381906837225,
-0.048000942915678024,
0.005539135541766882,
-0.04932425916194916,
-0.02096405066549778,
0.009066218510270119,
-0.036455653607845306,
-0.03665193170309067,
-0.008820409886538982,
-0.02357799932360649,
0.031179772689938545,
-0.01928696595132351,
-0.013981405645608902,
-0.019148817285895348,
-0.013299277052283287,
-0.010307754389941692,
-0.020617546513676643,
-0.00011647279461612925,
-0.008934959769248962,
0.01738244667649269,
0.005232349969446659,
-0.032074637711048126,
0.005831848829984665,
-0.06811691075563431,
-0.01539805717766285,
-0.01699923165142536,
-0.014810111373662949,
-0.030750790610909462,
0.03549298271536827,
0.035339560359716415,
-0.02810835838317871,
0.011059412732720375,
0.0023352098651230335,
0.004215008579194546,
-0.028807230293750763,
-0.02174466848373413,
0.016189415007829666,
0.04609181731939316,
-0.0266012754291296,
-0.0007808427326381207,
-0.08122827112674713,
0.02686488814651966,
0.003728337585926056,
0.029018202796578407,
0.03580935299396515,
0.026782559230923653,
0.09181758761405945,
-0.011449947953224182,
-0.047663427889347076,
0.05782198905944824,
-0.03587587922811508,
-0.04779790714383125,
0.014902838505804539,
0.018867453560233116,
-0.01923658326268196,
-0.03359774872660637,
-0.020397132262587547,
0.034275416284799576,
0.0011328317923471332,
0.006615615449845791,
-0.03737654909491539,
-0.017227668315172195,
-0.030490033328533173,
-0.02982180379331112,
-0.06773214042186737,
-0.03242325782775879,
0.01172731351107359,
-0.023829663172364235,
-0.020049164071679115,
0.03428918123245239,
0.02503911592066288,
-0.03041524440050125,
-0.07774978131055832,
0.008703581057488918,
0.0242870282381773,
-0.017800096422433853,
0.02925543114542961,
0.01312487293034792,
-0.003490961855277419,
0.011791802942752838,
0.03720838204026222,
0.03415103256702423,
-0.023439615964889526,
0.0222892127931118,
-0.024879395961761475,
0.02251545712351799,
0.018106555566191673,
0.007521914318203926,
-0.0013564048567786813,
-0.004739216063171625,
0.00037226456333883107,
-0.02384967915713787,
0.029199184849858284,
0.002590019954368472,
-0.006666007451713085,
0.02801409177482128,
-0.028633544221520424,
0.0008351695141755044,
0.009471794590353966,
-0.026176128536462784,
0.04933997243642807,
-0.01377154141664505,
-0.053820643573999405,
0.0016864901408553123,
0.01548735611140728,
-0.03757815808057785,
0.08513414114713669,
-0.02764631249010563,
0.02062714844942093,
0.02060445211827755,
0.00817179586738348,
-0.08465506881475449,
-0.018498871475458145,
-0.01874278485774994,
0.01931953616440296,
-0.02053985558450222,
0.07052905112504959,
-0.013891859911382198,
0.014953460544347763,
-0.01441210974007845,
-0.007993986830115318,
0.01739438623189926,
0.06949225813150406,
0.00818091444671154,
0.03421710804104805,
-0.011883726343512535,
0.0008304694201797247,
0.019191443920135498,
-0.017404042184352875,
0.07124606519937515,
0.08282021433115005,
-0.02474403753876686,
0.06602742522954941,
0.031765151768922806,
0.017388012260198593,
-0.021966664120554924,
0.018706561997532845,
-0.02087605930864811,
0.020239125937223434,
0.026207389310002327,
-0.049160540103912354,
-0.01687254197895527,
0.008040718734264374,
0.05329473689198494,
-0.05458223819732666,
0.015323842875659466,
0.011509002186357975,
-0.024009661749005318,
-0.031062724068760872,
0.07882004231214523,
0.011955665424466133,
-0.01912563107907772,
0.03641975298523903,
0.010046437382698059,
0.05283164978027344
] |
Série / Division :
DJC - OA
Texte :
La tolérance doctrinale permettant aux associations agréées et aux organismes mixtes de gestion agréés de
tenir la comptabilité de leurs adhérents est supprimée à compter de la date de publication mentionnée ci-dessus.
Actualité liée :
x
Document lié :
BOI-DJC-OA-20-10-20-20 : DJC - Organismes agréés - Mission des organismes agréés -
Missions des associations agréées (AA) et organismes mixtes de gestion agréés (OMGA) - Examen par les AA et les OMGA des déclarations et documents communiqués par les adhérents
Signataire du document lié :
Carine Bernard, cheffe du bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00095 | https://bofip.impots.gouv.fr/bofip/12358-PGP.html/identifiant=ACTU-2020-00095 | 2020-06-03 00:00:00 | a778025f3b47fda28636fd112a0770d1089b0bf515a2f7322a7f720c1219e2db | [
-0.014148766174912453,
0.10732699930667877,
-0.031000645831227303,
0.029048100113868713,
-0.022921500727534294,
-0.02872062474489212,
-0.059771131724119186,
0.04790711775422096,
0.10581760853528976,
-0.019934767857193947,
-0.09093654155731201,
0.035872165113687515,
0.06904707849025726,
0.007289641536772251,
-0.08304011821746826,
0.08677548915147781,
0.12165307998657227,
-0.008219662122428417,
0.034751035273075104,
-0.06581951677799225,
0.041560545563697815,
0.024136291816830635,
0.02705353870987892,
0.01241527684032917,
0.017526093870401382,
0.041238538920879364,
0.034695565700531006,
0.02918478287756443,
-0.010350408032536507,
0.026339087635278702,
-0.03185408562421799,
0.012050744146108627,
0.0629146546125412,
0.0230463407933712,
-0.0014205637853592634,
-0.03357726335525513,
0.006749571301043034,
0.03039073757827282,
-0.01868281327188015,
0.009026484563946724,
-0.0074666086584329605,
0.015225820243358612,
0.021015731617808342,
0.040550414472818375,
-0.028468593955039978,
0.05826763063669205,
0.018418271094560623,
0.05626745894551277,
-0.040155839174985886,
0.04092896357178688,
0.04195863753557205,
0.04333120584487915,
0.016892649233341217,
0.012713163159787655,
0.014036272652447224,
0.03026450239121914,
-0.07554583996534348,
0.04940706863999367,
0.06949882954359055,
-0.025965984910726547,
0.0034823650494217873,
-0.003818389493972063,
0.03863039240241051,
0.009491757489740849,
0.01154556404799223,
0.0339961014688015,
0.014495855197310448,
-0.04781656339764595,
0.08196999877691269,
-0.008455527946352959,
-0.03312153369188309,
0.06670565158128738,
0.0058281440287828445,
0.08940023183822632,
0.0019937572069466114,
0.06671112775802612,
0.02475764788687229,
0.009945323690772057,
0.04309137538075447,
0.04614512622356415,
-0.05113065242767334,
-0.010038443841040134,
0.04934569448232651,
0.051086921244859695,
0.006029203999787569,
0.04251180216670036,
-0.04052462801337242,
-0.04724801331758499,
-0.019975675269961357,
0.03061262145638466,
-0.0361272357404232,
0.08046724647283554,
0.008246655575931072,
0.08838144689798355,
0.02061600238084793,
0.09468967467546463,
-0.037715665996074677,
0.013229258358478546,
-0.007832080125808716,
-0.013947653584182262,
-0.04396498575806618,
0.002808163408190012,
-0.026236217468976974,
-0.03706260025501251,
0.027543818578124046,
-0.06482134014368057,
0.03806107118725777,
-0.023987608030438423,
0.015377136878669262,
-0.016688251867890358,
0.0008542760624550283,
-0.005811857525259256,
-0.05305389314889908,
-0.00795826781541109,
-0.04303407669067383,
0.044347699731588364,
0.07062845677137375,
-0.03884947672486305,
0.05796989053487778,
0.04508557170629501,
0.00036905150045640767,
-0.05366460233926773,
-0.04027938470244408,
-0.03279011696577072,
-0.08408093452453613,
0.00007740462751826271,
0.059227354824543,
-0.04332529008388519,
0.0016575681511312723,
0.017678571864962578,
0.04000111296772957,
0.012144806794822216,
0.01041080616414547,
-0.01799461431801319,
-0.023786870762705803,
-0.0012606024974957108,
0.004462968558073044,
0.05722060799598694,
0.014013244770467281,
0.05370735749602318,
-0.04811672121286392,
-0.04841332882642746,
-0.09950441122055054,
-0.028002213686704636,
0.002351598348468542,
0.07311639934778214,
0.014343650080263615,
-0.05568506941199303,
0.004943829495459795,
-0.0009921427117660642,
0.012628664262592793,
0.03334900364279747,
0.003094826824963093,
-0.046173036098480225,
-0.006290977820754051,
-0.0435304120182991,
-0.03919396921992302,
0.035151295363903046,
0.0025835020933300257,
-0.02092990092933178,
0.01704597659409046,
-0.04533252492547035,
-0.041737306863069534,
-0.024014746770262718,
-0.00705781951546669,
-0.03526507690548897,
-0.042041610926389694,
0.034007325768470764,
0.04562804847955704,
0.032335929572582245,
-0.010379135608673096,
0.037380583584308624,
-0.005670116748660803,
-0.02132337912917137,
-0.008961394429206848,
0.014964940957725048,
-0.0061102332547307014,
0.011662698350846767,
-0.06387984752655029,
0.020259862765669823,
0.009952268563210964,
-0.07300924509763718,
-0.050095334649086,
0.020993636921048164,
0.009649727493524551,
-0.018304891884326935,
0.009701156057417393,
-0.01433393731713295,
0.028697799891233444,
0.022526131942868233,
-0.018385034054517746,
0.016233013942837715,
-0.0490676574409008,
0.01684623770415783,
-0.024863235652446747,
-0.007175646256655455,
-0.0017941724509000778,
0.05120666325092316,
0.04493247717618942,
0.002509527141228318,
0.08428792655467987,
0.014830188825726509,
0.02895992062985897,
0.025966249406337738,
-0.018994798883795738,
-0.024044394493103027,
-0.029205068945884705,
0.0324791744351387,
0.016107479110360146,
0.011403735727071762,
0.02003605104982853,
0.030702980235219002,
0.027176516130566597,
-0.0012510104570537806,
-0.011600056663155556,
-0.06045026332139969,
-0.020148538053035736,
-0.04381679370999336,
-0.006580674555152655,
-0.04153412953019142,
-0.02140537090599537,
0.01263396255671978,
-0.042403705418109894,
-0.031044702976942062,
-0.020423365756869316,
0.016481265425682068,
-0.012940553016960621,
0.029056506231427193,
0.015628784894943237,
-0.021653730422258377,
-0.0074348365887999535,
0.013722864910960197,
-0.008272954262793064,
-0.027922453358769417,
-0.014963194727897644,
0.021279864013195038,
0.025882022455334663,
-0.06240607053041458,
0.012399398721754551,
0.04961676895618439,
0.002542105270549655,
0.00019950147543568164,
0.0413430780172348,
0.0034890209790319204,
-0.00808856450021267,
-0.016586720943450928,
-0.04877975583076477,
-0.044218510389328,
-0.07252486050128937,
0.01653379574418068,
-0.024380909278988838,
0.02460923045873642,
0.03551832586526871,
0.019856369122862816,
-0.009969282895326614,
-0.038325995206832886,
0.025170879438519478,
0.0004391513066366315,
0.020226068794727325,
-0.024940641596913338,
-0.07820507138967514,
-0.0020032506436109543,
-0.08681993931531906,
-0.007483710069209337,
0.029258346185088158,
-0.0537332147359848,
0.06967032700777054,
0.006276988890022039,
0.0023111198097467422,
-0.04945486783981323,
0.03112674690783024,
0.0022686896845698357,
-0.01323669496923685,
0.0705711841583252,
-0.024092642590403557,
0.03598550334572792,
0.03503815829753876,
0.02609335444867611,
0.04390477389097214,
0.009548268280923367,
-0.012958882376551628,
0.029672037810087204,
-0.0360720120370388,
-0.005907201208174229,
-0.0505220927298069,
0.016474302858114243,
0.016458066180348396,
0.033076439052820206,
-0.04755306988954544,
0.05371730774641037,
0.022920086979866028,
0.021118203178048134,
-0.0029150608461350203,
0.06038549542427063,
0.029673445969820023,
-0.04849720001220703,
-0.021459084004163742,
0.025701696053147316,
0.025305388495326042,
-0.01070982962846756,
-0.03345981985330582,
-0.007441074121743441,
0.04102754220366478,
0.07462651282548904,
-0.045178696513175964,
-0.0037789535708725452,
-0.015362037345767021,
-0.01602991484105587,
0.026107968762516975,
0.019612092524766922,
-0.03210187330842018,
-0.02463901787996292,
-0.026010947301983833,
0.009259461425244808,
0.02271897904574871,
0.03006559982895851,
-0.0011233227560296655,
0.01272632461041212,
-0.038212984800338745,
-0.04061860963702202,
-0.002838093088939786,
0.12226788699626923,
-0.04181969538331032,
0.047376975417137146,
-0.006180302239954472,
-0.03178175166249275,
0.06054249405860901,
-0.005872366018593311,
-0.011216867715120316,
0.0010113153839483857,
-0.03378257155418396,
0.01151410024613142,
0.024916069582104683,
-0.009470513090491295,
0.03285084292292595,
0.058666542172431946,
-0.03270469978451729,
-0.01237904466688633,
-0.005087677389383316,
0.030486170202493668,
0.05443739891052246,
0.029576633125543594,
-0.042875178158283234,
-0.013409672304987907,
0.023556195199489594,
0.005656662862747908,
0.05054766684770584,
-0.01552199013531208,
0.03616439178586006,
0.00012178970064269379,
0.05476390942931175,
0.06536664068698883,
0.019386546686291695,
0.04800858721137047,
0.007421558257192373,
0.020607374608516693,
-0.020994365215301514,
0.024467024952173233,
-0.06646707653999329,
0.05255312845110893,
0.01713031530380249,
-0.030770864337682724,
-0.024306731298565865,
0.03328360244631767,
0.0013041752390563488,
0.018514763563871384,
0.033074330538511276,
0.036036062985658646,
0.00960609596222639,
-0.00003807210669037886,
-0.008429719135165215,
0.005845001898705959,
-0.02292650379240513,
0.015728851780295372,
-0.0575919970870018,
0.0068900431506335735,
-0.010792474262416363,
0.0343889482319355,
-0.007905889302492142,
0.015665816143155098,
0.006162646226584911,
-0.02872324548661709,
-0.01713883876800537,
-0.027476675808429718,
0.008485139347612858,
0.03361550346016884,
-0.03811756148934364,
-0.03665139898657799,
-0.007115643937140703,
-0.008638317696750164,
-0.009437677450478077,
-0.028062529861927032,
-0.03284185379743576,
0.01131943054497242,
0.07393060624599457,
-0.006027672905474901,
0.0204355139285326,
0.01864064484834671,
0.03557815030217171,
0.012429892085492611,
-0.028644466772675514,
-0.033128101378679276,
0.07594998925924301,
0.03811177983880043,
-0.021538816392421722,
-0.0026992110069841146,
0.009913709945976734,
-0.05721057206392288,
-0.023936286568641663,
-0.009498587809503078,
0.07523775100708008,
0.0013664111029356718,
-0.028787242248654366,
-0.00824632029980421,
0.022054007276892662,
0.03572903946042061,
0.027910955250263214,
0.03729674220085144,
0.1484794169664383,
-0.06819571554660797,
0.021508514881134033,
0.015578421764075756,
-0.006960202008485794,
-0.02523970603942871,
-0.006841472815722227,
0.02629193477332592,
0.03343896567821503,
0.05515769496560097,
-0.06208436191082001,
0.0424814410507679,
-0.01627223938703537,
0.06129537895321846,
0.051910582929849625,
-0.05038685351610184,
-0.022580616176128387,
-0.005745071917772293,
-0.00893268920481205,
-0.006302126217633486,
0.01918712817132473,
-0.007484235800802708,
0.06484027951955795,
0.017529739066958427,
-0.001852968125604093,
-0.027632370591163635,
0.017220547422766685,
-0.012923170812427998,
0.023657815530896187,
-0.006483834702521563,
0.02495182864367962,
-0.026264578104019165,
-0.05397684872150421,
0.01260913722217083,
0.022642841562628746,
-0.03076327219605446,
-0.0068638743832707405,
0.004851614125072956,
-0.01592613011598587,
0.03236870467662811,
-0.0627179741859436,
-0.051929034292697906,
-0.0015389720210805535,
0.023135004565119743,
0.020278312265872955,
-0.0017777594039216638,
0.020256750285625458,
0.00431239977478981,
0.03666809946298599,
0.0786651000380516,
0.008843721821904182,
0.0437944158911705,
0.04658227786421776,
-0.0008276229491457343,
-0.016764337196946144,
0.0041633713990449905,
-0.03334324434399605,
0.08026126772165298,
0.04319082200527191,
-0.009567828848958015,
-0.011748658493161201,
0.0025846916250884533,
-0.00879055354744196,
0.012672136537730694,
-0.04751797392964363,
0.015686891973018646,
0.028253531083464622,
0.03041834756731987,
0.006261484231799841,
-0.0479927659034729,
0.024647532030940056,
0.04242249205708504,
0.05236828327178955,
-0.012822248041629791,
0.004194430075585842,
-0.012806159444153309,
0.023830130696296692,
0.019596651196479797,
0.020486965775489807,
0.010887845419347286,
-0.015200412832200527,
-0.016554351896047592,
-0.010143826715648174,
-0.08041645586490631,
-0.06497280299663544,
0.00957872997969389,
0.016794176772236824,
0.017530381679534912,
0.11316337436437607,
-0.015063035301864147,
0.03822960704565048,
0.006095223128795624,
-0.028065981343388557,
-0.004282552748918533,
-0.017182648181915283,
0.008258535526692867,
-0.04696975275874138,
0.002131712157279253,
-0.06342501193284988,
0.00841174740344286,
-0.07402629405260086,
0.025401894003152847,
0.05795877426862717,
0.001585738966241479,
-0.0029150117188692093,
0.007355032954365015,
-0.04552025720477104,
-0.004741354379802942,
-0.016235534101724625,
-0.029334761202335358,
0.06804420799016953,
-0.050672609359025955,
-0.042342983186244965,
0.0083013279363513,
-0.004149149172008038,
-0.045137662440538406,
-0.001354658743366599,
-0.018046347424387932,
0.042126867920160294,
0.02899005636572838,
0.025567933917045593,
0.02891506440937519,
-0.018883518874645233,
-0.011390717700123787,
0.03814827650785446,
-0.045499518513679504,
0.05533357337117195,
-0.016736729070544243,
-0.009108575992286205,
-0.05629134923219681,
-0.032229844480752945,
-0.012816548347473145,
-0.03398250415921211,
0.05662710592150688,
0.03763477876782417,
0.03839503601193428,
-0.028724728152155876,
-0.009559775702655315,
0.024140754714608192,
-0.016003672033548355,
0.04512184485793114,
0.02139042317867279,
-0.00012042536400258541,
-0.022339968010783195,
-0.007382629439234734,
-0.01764695905148983,
-0.00588632607832551,
0.0032153946813195944,
-0.0027215718291699886,
-0.01148544903844595,
-0.017371688038110733,
-0.012727377936244011,
-0.030293498188257217,
-0.033455852419137955,
-0.002294001169502735,
-0.014124422334134579,
-0.05108536034822464,
-0.00029255266417749226,
-0.030216436833143234,
0.0026385013479739428,
-0.08438748866319656,
0.00976790115237236,
0.009523878805339336,
0.01629851944744587,
0.02417396940290928,
-0.007755249738693237,
0.037525732070207596,
0.009051885455846786,
-0.008037778548896313,
-0.022548962384462357,
-0.010774843394756317,
-0.032537512481212616,
-0.05142694339156151,
0.027692412957549095,
0.041007500141859055,
-0.010035097599029541,
0.04482055455446243,
0.002767858561128378,
-0.02124747261404991,
-0.06128714606165886,
-0.013232609257102013,
0.021859899163246155,
0.009521104395389557,
-0.022472960874438286,
-0.032983288168907166,
-0.019956568256020546,
0.02180916629731655,
0.015800904482603073,
0.0560549795627594,
-0.06997404992580414,
-0.020020434632897377,
-0.00373732578009367,
0.006493061780929565,
0.013230840675532818,
0.009809449315071106,
0.024059010669589043,
0.006345028523355722,
-0.008368982933461666,
-0.015134749002754688,
-0.0357012040913105,
-0.04612693935632706,
-0.003285117680206895,
-0.023112015798687935,
-0.03786754235625267,
-0.016952399164438248,
0.028709400445222855,
-0.00989900715649128,
-0.020689597353339195,
-0.03688660264015198,
-0.06350275129079819,
-0.05615776777267456,
-0.013713798485696316,
-0.007591738365590572,
-0.03267715871334076,
0.02207593061029911,
-0.03382359445095062,
-0.024986179545521736,
0.017059672623872757,
-0.06196701154112816,
-0.01155319344252348,
-0.02048039808869362,
-0.041017621755599976,
-0.0014665736816823483,
0.061188291758298874,
-0.00047633933718316257,
-0.0262922216206789,
-0.02173016592860222,
-0.01997354067862034,
0.0011581721482798457,
0.03691695258021355,
-0.015808597207069397,
0.02600347436964512,
0.01578694023191929,
-0.04281893000006676,
0.016749687492847443,
-0.0301596038043499,
-0.022094305604696274,
0.005277363117784262,
-0.032851189374923706,
-0.04439438506960869,
0.024486079812049866,
0.10066638886928558,
-0.008434215560555458,
-0.00044712249655276537,
0.09343169629573822,
-0.05808080732822418,
-0.043465401977300644,
0.03452904522418976,
0.033918023109436035,
0.04458371549844742,
0.06590835750102997,
0.012045102193951607,
-0.03178781643509865,
-0.04032837599515915,
-0.03626680746674538,
-0.056390244513750076,
-0.07834026217460632,
-0.010791890323162079,
0.04175679385662079,
-0.02388254553079605,
-0.030615543946623802,
0.024709854274988174,
0.006152106449007988,
-0.010062593966722488,
-0.010692035779356956,
0.020121095702052116,
-0.001808786066249013,
-0.017909547314047813,
0.0007036210154183209,
0.004483330529183149,
0.010395841673016548,
0.026063567027449608,
-0.0256644356995821,
-0.02973966673016548,
-0.01005238201469183,
-0.0274948887526989,
0.018507832661271095,
-0.012733670882880688,
0.014090088196098804,
-0.030287228524684906,
0.007234458811581135,
0.03874567523598671,
-0.02628389745950699,
-0.034223996102809906,
-0.09403341263532639,
-0.06513088941574097,
-0.011875709518790245,
-0.015823878347873688,
0.02007235772907734,
0.023651668801903725,
0.020947445183992386,
0.0003992923302575946,
0.028482668101787567,
0.03364589437842369,
-0.05582255497574806,
-0.06461318582296371,
-0.03692419081926346,
0.04235342890024185,
0.023654835298657417,
-0.01886056177318096,
0.010742695070803165,
0.04373348131775856,
-0.013986709527671337,
0.047148752957582474,
-0.012761442922055721,
0.03167693689465523,
0.02952263318002224,
0.004264017567038536,
-0.028915537521243095,
0.04883256554603577,
-0.012285583652555943,
-0.04859813675284386,
0.01806585304439068,
0.038559842854738235,
-0.06148979440331459,
-0.018189743161201477,
-0.0029358931351453066,
0.017338048666715622,
0.036003537476062775,
0.02577521651983261,
-0.013155934400856495,
-0.07013598084449768,
0.026305045932531357,
-0.019293474033474922,
0.006130904890596867,
0.0008587608463130891,
-0.0028538857586681843,
-0.030216822400689125,
0.015380269847810268,
0.0007726148469373584,
0.008170457556843758,
-0.0016262847930192947,
-0.07740409672260284,
0.024502523243427277,
-0.026361387223005295,
0.08953004330396652,
-0.006223317235708237,
-0.02869422920048237,
0.03670882061123848,
0.02333928644657135,
-0.05223530903458595,
0.026082655414938927,
-0.04556741565465927,
-0.05260767415165901,
0.009925086982548237,
0.007671722210943699,
-0.04130253195762634,
0.0051536234095692635,
0.011212286539375782,
0.021181026473641396
] |
Série / Division :
ENR - PTG
Texte :
L'article
7 de la loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 a augmenté de 1,1 % à 2,5 % le taux du droit de partage prévu à
l'article 746 du code général des impôts (CGI).
L'article
108 de la loi n°2019-1479 du 28 décembre 2019 de finances pour 2020 instaure une baisse progressive de ce taux pour les partages des intérêts patrimoniaux consécutifs à une séparation de corps, à
un divorce, ou à une rupture d'un pacte civil de solidarité (PACS). Le taux applicable à ces actes est ramené à 1,80 % à compter du 1er janvier 2021, puis à 1,10 % à compter du
1er janvier 2022.
Ces dernières dispositions sont applicables à compter du 1er janvier
2021.
Actualité liée :
X
Documents liés :
BOI-ENR-PTG : ENR - Partages et opérations assimilées
BOI-ENR-PTG-10-10 : ENR - Partages et opérations assimilées - Partages
purs et simples
BOI-ENR-PTG-10-30 : ENR - Partages et opérations assimilées - Partages
d'une nature particulière
Signataire des documents liés :
Bruno Mauchauffee, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00117 | https://bofip.impots.gouv.fr/bofip/12397-PGP.html/identifiant=ACTU-2020-00117 | 2020-06-30 00:00:00 | dc042c4592c097bf16ae3a7960378bdb120ee3e50ff6bb470fcdc01d6dff5707 | [
-0.010252866894006729,
0.01804601587355137,
-0.08815617859363556,
0.06706811487674713,
-0.07667680084705353,
-0.041593391448259354,
-0.013919314369559288,
0.025486266240477562,
0.0689619928598404,
-0.047947678714990616,
-0.013169375248253345,
0.1369311362504959,
-0.05787128955125809,
-0.03265326842665672,
-0.05986182764172554,
0.013771187514066696,
0.038500793278217316,
0.008809239603579044,
-0.00441263010725379,
-0.036483291536569595,
0.0782577395439148,
0.09114757180213928,
-0.041227228939533234,
-0.008931907825171947,
0.0426611565053463,
0.08913160115480423,
0.03580324351787567,
-0.04355170577764511,
0.013300838880240917,
0.01017680112272501,
-0.1091955155134201,
0.010107185691595078,
-0.0022368039935827255,
0.005295154172927141,
0.044097576290369034,
0.025606399402022362,
-0.03266977146267891,
0.011029034852981567,
-0.039128296077251434,
0.03375311568379402,
0.042839955538511276,
-0.009605993516743183,
0.053366970270872116,
0.0034759300760924816,
-0.0000494346022605896,
0.08497053384780884,
-0.04597318544983864,
0.06605508178472519,
-0.030111217871308327,
0.04145383462309837,
0.02753490023314953,
0.02841758169233799,
0.023950161412358284,
0.03103530965745449,
-0.0038779997266829014,
-0.015677310526371002,
-0.07017295062541962,
0.0009125358192250133,
0.12828324735164642,
-0.012415907345712185,
-0.04292001575231552,
-0.0014217940624803305,
-0.01779465563595295,
-0.026318712159991264,
0.0051919082179665565,
0.002134718932211399,
0.041373226791620255,
-0.028051042929291725,
0.10302046686410904,
0.04228493198752403,
0.004272937774658203,
0.037574704736471176,
0.05497075989842415,
0.036117251962423325,
-0.028773687779903412,
0.04950037598609924,
-0.025080356746912003,
0.012589090503752232,
0.02355355955660343,
0.04256327822804451,
-0.04386310279369354,
-0.02863970212638378,
0.008290202356874943,
0.005556145682930946,
0.010994305834174156,
-0.004119456745684147,
0.012245967984199524,
0.008785384707152843,
-0.006422939244657755,
0.002449624240398407,
0.019064869731664658,
0.04903486743569374,
-0.02172579988837242,
0.06099570915102959,
0.02025390788912773,
0.049505580216646194,
-0.0374300517141819,
0.024524874985218048,
0.06762713938951492,
0.03652993217110634,
0.0037283501587808132,
0.0070510623045265675,
-0.004546742420643568,
0.0034821343142539263,
0.018304605036973953,
-0.04563950002193451,
0.08233042061328888,
-0.08840735256671906,
-0.03701884299516678,
-0.00195629196241498,
0.025577137246727943,
0.022175883874297142,
-0.030017154291272163,
-0.02658405527472496,
-0.04817071929574013,
-0.0024242522194981575,
0.0447089783847332,
-0.024775076657533646,
-0.04122697934508324,
0.03242569789290428,
-0.014714660122990608,
-0.01234283484518528,
-0.04251239448785782,
-0.043163638561964035,
-0.0849413201212883,
-0.021720871329307556,
-0.006895419210195541,
-0.002625893335789442,
0.027040788903832436,
-0.07219388335943222,
0.0439179427921772,
0.028296520933508873,
-0.010100309737026691,
-0.07749725878238678,
0.06842786073684692,
0.02884308248758316,
-0.01190926879644394,
0.08459769934415817,
0.02408400923013687,
-0.005423751659691334,
-0.026745254173874855,
-0.025528324767947197,
-0.024782568216323853,
-0.013421759940683842,
-0.01629968360066414,
0.04131575673818588,
-0.03324010223150253,
-0.05368555337190628,
0.011611481197178364,
0.026476170867681503,
-0.0537765733897686,
-0.004717041272670031,
0.03097422793507576,
-0.030493134632706642,
0.04188767820596695,
-0.018433168530464172,
-0.028404057025909424,
0.016236916184425354,
-0.08360596001148224,
-0.034197404980659485,
0.03131534904241562,
0.002416473813354969,
0.03264504298567772,
-0.03898836672306061,
-0.00020837169722653925,
0.02765939012169838,
0.01807304099202156,
-0.034221991896629333,
-0.01975817047059536,
0.036808405071496964,
-0.04526827484369278,
0.024131719022989273,
-0.0034125843085348606,
-0.017191847786307335,
-0.05207624286413193,
0.008068375289440155,
-0.010444551706314087,
0.007758010178804398,
-0.03155989572405815,
0.04086707904934883,
-0.021135831251740456,
-0.021564047783613205,
0.017179688438773155,
0.011736413463950157,
0.049210283905267715,
-0.0044018980115652084,
-0.031441524624824524,
-0.011182671412825584,
-0.023978840559720993,
0.08330056816339493,
-0.028637705370783806,
-0.026333918794989586,
-0.0802350714802742,
0.01687406562268734,
-0.05035480484366417,
-0.06086799502372742,
-0.05156223848462105,
0.028907835483551025,
0.05334743112325668,
-0.006107953377068043,
0.018994951620697975,
0.00958139356225729,
0.029503580182790756,
0.029935691505670547,
-0.009034338407218456,
-0.06152258440852165,
-0.03463728353381157,
0.002310114912688732,
-0.021466322243213654,
-0.03389490023255348,
0.03338087722659111,
0.006284371018409729,
0.020766757428646088,
-0.00982449110597372,
-0.0497128963470459,
-0.030423415824770927,
-0.08023673295974731,
-0.041689030826091766,
0.02803674153983593,
-0.05118931829929352,
0.032293740659952164,
-0.025267716497182846,
-0.03320968523621559,
-0.0375482551753521,
0.048157114535570145,
0.02375555969774723,
-0.02769227884709835,
0.005095748230814934,
0.0027298538479954004,
-0.0650535374879837,
-0.009467897936701775,
0.006503306329250336,
-0.027109893038868904,
-0.07470785081386566,
0.01869700476527214,
-0.005446647759526968,
-0.01760084554553032,
-0.003154834732413292,
0.012327552773058414,
0.015182368457317352,
-0.013535814359784126,
-0.009826513938605785,
0.05989157035946846,
0.04491966590285301,
0.03886309266090393,
-0.023366395384073257,
-0.0696277916431427,
-0.0090985968708992,
-0.018365491181612015,
0.01949261501431465,
-0.026990368962287903,
0.05097435414791107,
-0.05060366541147232,
-0.0218773502856493,
-0.03629788011312485,
-0.013181942515075207,
0.018209150061011314,
0.005818613804876804,
0.021051134914159775,
0.01960716024041176,
-0.02371329255402088,
-0.0396379753947258,
-0.060612328350543976,
0.0072669596411287785,
-0.00019083605729974806,
-0.08270040899515152,
0.0728769451379776,
0.028893528506159782,
-0.07735751569271088,
0.017463581636548042,
-0.0006012162193655968,
0.02611846849322319,
0.06509827077388763,
0.024353450164198875,
-0.04668044298887253,
0.028102844953536987,
-0.0012348440941423178,
0.0005607946077361703,
0.026156991720199585,
0.008518614806234837,
0.0414617657661438,
-0.004026979673653841,
0.05331879109144211,
0.014988499693572521,
0.0066870879381895065,
0.009367391467094421,
0.0012204210506752133,
-0.02479754202067852,
-0.0012753376504406333,
-0.008427510969340801,
-0.037193965166807175,
-0.03879532590508461,
-0.0034260377287864685,
0.0509607270359993,
-0.008578779175877571,
-0.0005248248344287276,
-0.015680089592933655,
0.04282499849796295,
-0.02351135015487671,
-0.04455675929784775,
-0.04695283994078636,
0.0023454150650650263,
0.0004071946023032069,
0.017184054479002953,
-0.04189533367753029,
-0.00438561150804162,
-0.00802307203412056,
-0.05707881227135658,
-0.060539040714502335,
0.060174208134412766,
-0.01852298155426979,
-0.0014631915837526321,
-0.014727267436683178,
-0.04440724477171898,
0.014602319337427616,
0.003604012308642268,
-0.006225939374417067,
-0.0037825736217200756,
0.02035077102482319,
-0.016654878854751587,
0.022506695240736008,
0.09465732425451279,
0.010071678087115288,
0.03488865867257118,
-0.08372950553894043,
-0.02845795638859272,
0.05059768632054329,
0.01238179486244917,
-0.02674056962132454,
0.0020823257509618998,
-0.0005324263474904001,
0.04073408991098404,
0.027432091534137726,
-0.05715465173125267,
0.03018396906554699,
0.06687793135643005,
-0.03774341195821762,
-0.0320625826716423,
0.03214878588914871,
0.02787814661860466,
0.02148418501019478,
0.008539628237485886,
-0.07758478820323944,
-0.028698885813355446,
0.016067679971456528,
-0.014153724536299706,
0.022331807762384415,
-0.0011360516073182225,
0.029137425124645233,
0.0005135101382620633,
0.024379881098866463,
0.0401780903339386,
0.029230529442429543,
0.07183387130498886,
0.03927633911371231,
-0.030200257897377014,
-0.016356060281395912,
-0.001564118661917746,
-0.07469344139099121,
0.026659613475203514,
0.04351058229804039,
-0.0518096424639225,
0.007362677250057459,
0.05241277813911438,
0.011940534226596355,
-0.030646467581391335,
0.004205269739031792,
0.014264139346778393,
-0.01482794526964426,
0.006210037507116795,
0.008426710031926632,
-0.007336414884775877,
0.013537250459194183,
0.04355646297335625,
-0.01724933087825775,
0.004227394238114357,
0.015206250362098217,
-0.009558414109051228,
-0.0108029181137681,
-0.007227510679513216,
0.015747999772429466,
-0.033912550657987595,
-0.006807202007621527,
0.04911588504910469,
0.019755998626351357,
0.0002591922238934785,
-0.03163333237171173,
-0.020387152209877968,
0.031074363738298416,
-0.005536075681447983,
-0.01145137008279562,
-0.039193958044052124,
-0.04155726358294487,
0.02264590561389923,
-0.005746246315538883,
-0.02704056166112423,
0.012147601693868637,
0.024451224133372307,
0.012091053649783134,
0.022974174469709396,
-0.10126326233148575,
0.012814194895327091,
0.04067284241318703,
0.042948707938194275,
0.009921692311763763,
-0.04509329795837402,
0.025812502950429916,
-0.05295024812221527,
-0.012334195896983147,
0.026482487097382545,
0.03314445912837982,
0.04790044203400612,
0.059511538594961166,
-0.018154533579945564,
0.014185460284352303,
-0.05029937997460365,
0.01101245079189539,
0.013008816167712212,
0.14508040249347687,
-0.021724089980125427,
0.014047711156308651,
0.0792597159743309,
0.03659744933247566,
-0.024264473468065262,
-0.025735901668667793,
0.036387860774993896,
0.04691734537482262,
0.08564173430204391,
0.03610770031809807,
0.0430883914232254,
0.023086493834853172,
0.09666808694601059,
-0.017066681757569313,
-0.00031774427043274045,
-0.027589205652475357,
0.006148270331323147,
-0.03985672444105148,
-0.010885153897106647,
0.01751449517905712,
0.01718694530427456,
0.0007145443232730031,
0.01002014335244894,
0.02192096598446369,
-0.030697716400027275,
-0.02451154589653015,
0.0013807114446535707,
-0.0016626858850941062,
0.06100236624479294,
0.028841417282819748,
0.035012662410736084,
-0.048645611852407455,
-0.010295090265572071,
-0.017327414825558662,
-0.02660348452627659,
0.006828209385275841,
0.028690703213214874,
-0.027444221079349518,
0.0029085027053952217,
-0.044635921716690063,
0.03221801668405533,
-0.022593913599848747,
-0.008929532952606678,
-0.012313229031860828,
0.01355446595698595,
-0.008062186650931835,
-0.006655621808022261,
0.027734003961086273,
-0.029626084491610527,
0.005880717653781176,
-0.01307018380612135,
0.00906945951282978,
0.0036869943141937256,
0.021647552028298378,
-0.002756334375590086,
-0.03765663877129555,
0.037244923412799835,
0.025260165333747864,
-0.00408836267888546,
0.04190090298652649,
0.05175821855664253,
0.0070593878626823425,
0.04609427601099014,
0.027837194502353668,
0.05406906083226204,
0.01398592721670866,
0.01213084626942873,
-0.04876356199383736,
0.007627784740179777,
0.005488970782607794,
0.04939887672662735,
0.04913930594921112,
0.06360010802745819,
0.014378155581653118,
0.02684883587062359,
0.021054109558463097,
0.016272008419036865,
-0.06162027269601822,
-0.07501417398452759,
-0.005455103702843189,
0.03251738101243973,
-0.04396786913275719,
-0.019419685006141663,
0.0026954703498631716,
0.01759045384824276,
0.04456672817468643,
-0.0763469934463501,
0.041303034871816635,
0.01608346216380596,
0.012963809072971344,
-0.01049199141561985,
-0.09170428663492203,
-0.027803439646959305,
-0.02525956742465496,
-0.006945118773728609,
0.052601948380470276,
-0.030593907460570335,
-0.07096127420663834,
0.029485471546649933,
-0.08873126655817032,
0.03655403107404709,
0.014800976030528545,
0.0032064588740468025,
0.0035691531375050545,
-0.004471614956855774,
0.018038008362054825,
-0.07698308676481247,
0.0005809295107610524,
0.0286263357847929,
0.06851749122142792,
0.052740249782800674,
0.042956333607435226,
0.018816709518432617,
0.047514114528894424,
-0.005734386388212442,
-0.01627953164279461,
-0.004889249801635742,
-0.008040488697588444,
0.0336969792842865,
0.033992890268564224,
-0.005145999602973461,
-0.026171335950493813,
-0.003612545086070895,
0.01142317894846201,
0.0012240548385307193,
-0.02442501299083233,
-0.01717545837163925,
0.05333294719457626,
0.0023790698032826185,
-0.017550503835082054,
-0.0012318659573793411,
0.050729475915431976,
0.03743424266576767,
0.05447080731391907,
0.033788781613111496,
-0.005075425375252962,
-0.011627131141722202,
0.0231306254863739,
0.010901501402258873,
0.04017198085784912,
0.03412112221121788,
-0.043713413178920746,
-0.030975425615906715,
-0.04158081114292145,
0.00673474557697773,
0.048885174095630646,
-0.012604382820427418,
-0.0016868923557922244,
-0.03850153461098671,
0.026691175997257233,
-0.017231397330760956,
-0.018096642568707466,
0.06766011565923691,
-0.024271097034215927,
-0.061388373374938965,
-0.009056980721652508,
-0.07145792990922928,
-0.026712944731116295,
-0.04622560739517212,
-0.04291217774152756,
0.03227624297142029,
-0.03942401334643364,
0.013526023365557194,
-0.0011360080679878592,
-0.004165470600128174,
-0.07100246101617813,
0.004205289762467146,
-0.04003753140568733,
0.032647717744112015,
-0.017550574615597725,
0.01956917718052864,
-0.04655300825834274,
-0.001874988665804267,
-0.06469085812568665,
0.011183314956724644,
0.016777243465185165,
-0.01781449094414711,
-0.003959991969168186,
-0.03363843634724617,
0.018871478736400604,
-0.012505900114774704,
-0.03816021606326103,
-0.016467442736029625,
-0.04480109363794327,
-0.0069081103429198265,
-0.018247568979859352,
-0.0011744536459445953,
0.025411495938897133,
-0.05099909007549286,
-0.015628745779395103,
0.01663326844573021,
-0.042694561183452606,
-0.04418092966079712,
-0.012673849239945412,
0.0252524446696043,
-0.009881820529699326,
0.019564539194107056,
-0.015642669051885605,
0.0073505123145878315,
0.036961548030376434,
0.02781210094690323,
-0.016890238970518112,
0.00761367566883564,
-0.005892210640013218,
0.0113197211176157,
0.022638749331235886,
0.0032055219635367393,
-0.008642730303108692,
0.0010568142170086503,
-0.04992690309882164,
-0.011633144691586494,
-0.0202146265655756,
-0.023019691929221153,
0.00019434468413237482,
-0.04330863058567047,
-0.0674545019865036,
-0.010873451828956604,
-0.002725534839555621,
-0.029968179762363434,
-0.03211174160242081,
0.029100608080625534,
0.006674157455563545,
0.019103357568383217,
-0.02787446230649948,
0.00604477571323514,
0.02440197952091694,
-0.011002935469150543,
0.021084221079945564,
0.03449634835124016,
-0.020023752003908157,
0.0301736518740654,
0.021189700812101364,
-0.0637013167142868,
0.0007665313896723092,
0.01269877515733242,
-0.0033114186953753233,
-0.013308844529092312,
-0.03203762322664261,
-0.041530169546604156,
0.04185472056269646,
0.029845325276255608,
0.004125792533159256,
0.02153591997921467,
0.07005701959133148,
-0.03755096346139908,
-0.04874660447239876,
0.03420218452811241,
0.03595385700464249,
0.019852641969919205,
0.03865041211247444,
0.0014528960455209017,
-0.001478574238717556,
0.020830582827329636,
0.0024041912984102964,
-0.01281516719609499,
0.004029393196105957,
0.007821531966328621,
0.04098977521061897,
-0.025115936994552612,
-0.016725584864616394,
-0.057181522250175476,
0.02579377591609955,
-0.011058752425014973,
0.0005053203785791993,
0.011289034970104694,
-0.006803800351917744,
-0.06728292256593704,
0.03566134348511696,
0.01570940390229225,
0.03793513402342796,
-0.006432984955608845,
-0.0033932647202163935,
-0.009719709865748882,
0.0025942570064216852,
0.03877974674105644,
0.0019929036498069763,
-0.030263537541031837,
0.05442856252193451,
0.007370506878942251,
0.02979162707924843,
-0.007796262390911579,
0.036902930587530136,
0.02130759321153164,
-0.08780061453580856,
0.050792619585990906,
0.015927039086818695,
-0.010561719536781311,
0.0033715504687279463,
0.015341849997639656,
0.027331069111824036,
0.04058605432510376,
-0.014157334342598915,
-0.022386040538549423,
0.01635412685573101,
0.02426721155643463,
-0.019840870052576065,
0.029041478410363197,
-0.014778156764805317,
0.055822450667619705,
0.017976682633161545,
0.06866717338562012,
-0.012911154888570309,
0.012716959230601788,
-0.025383656844496727,
0.011868905276060104,
-0.060681626200675964,
0.018594181165099144,
-0.022221479564905167,
0.06676371395587921,
-0.0044252616353333,
-0.01975824311375618,
0.0027034764643758535,
-0.02750009298324585,
-0.02113967388868332,
-0.03686759993433952,
-0.0002644243650138378,
0.030204027891159058,
0.012989221140742302,
0.02437952533364296,
-0.03815697506070137,
0.036445531994104385,
0.049290046095848083,
-0.02050456404685974,
0.0027721489313989878,
0.02644236758351326,
0.049448587000370026,
-0.014666651375591755,
0.0597948394715786,
-0.021726401522755623,
-0.005533900111913681,
0.02172616682946682,
0.02434234879910946,
0.013419397175312042,
0.01412681583315134,
0.0657934620976448,
0.002587846014648676,
-0.0206232238560915,
0.010561065748333931,
0.011375589296221733,
0.004578541032969952,
0.009172077290713787,
0.0007838881574571133,
0.04278458654880524,
0.010912053287029266,
-0.0958898738026619,
-0.012957178056240082,
0.017084907740354538,
-0.025218088179826736,
0.04130493104457855
] |
Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire du document
lié :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00086 | https://bofip.impots.gouv.fr/bofip/12355-PGP.html/identifiant=ACTU-2020-00086 | 2020-05-15 00:00:00 | 315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48 | [
-0.04541236534714699,
-0.03480793163180351,
-0.016597552224993706,
0.03502395376563072,
-0.089547298848629,
-0.06373478472232819,
-0.032987188547849655,
0.04148108512163162,
0.06106443330645561,
-0.026889942586421967,
-0.04693955183029175,
0.021041281521320343,
-0.044173914939165115,
0.0382486954331398,
-0.035045646131038666,
0.03886650875210762,
0.10728335380554199,
-0.01766512170433998,
0.03887835144996643,
-0.11185885965824127,
0.05806655064225197,
0.0347747765481472,
0.022271273657679558,
0.019845478236675262,
0.035098861902952194,
0.006575798150151968,
0.00920562818646431,
-0.04269262030720711,
-0.0575011670589447,
-0.010995659977197647,
-0.1004633903503418,
-0.031855423003435135,
0.06838421523571014,
0.029295826330780983,
0.06553879380226135,
0.02226380631327629,
-0.016866635531187057,
0.08039460331201553,
-0.021433839574456215,
0.0058044083416461945,
0.0735429897904396,
-0.023535285145044327,
0.004844851326197386,
0.026442117989063263,
-0.004495636560022831,
0.04669088497757912,
-0.013810722157359123,
0.04520731046795845,
0.02505490370094776,
-0.024412894621491432,
0.014273970387876034,
0.036708585917949677,
0.02749810367822647,
-0.03162550926208496,
-0.016884876415133476,
0.013793108984827995,
-0.11248115450143814,
0.003473455784842372,
0.026197165250778198,
0.011106693185865879,
-0.07209056615829468,
-0.002016299869865179,
0.006549113430082798,
-0.029301591217517853,
-0.015301523730158806,
-0.07006180286407471,
0.0010637756204232574,
-0.00322221452370286,
0.04335392639040947,
-0.023318404331803322,
0.021189773455262184,
0.030437737703323364,
0.01988259330391884,
0.05393143370747566,
0.02268865518271923,
0.04460275173187256,
0.020344765856862068,
0.05273233354091644,
-0.015903795138001442,
0.015047109685838223,
-0.06966801732778549,
-0.02652834728360176,
0.047305308282375336,
-0.04488257318735123,
0.044179100543260574,
-0.0021119515877217054,
-0.012396390549838543,
-0.030295001342892647,
-0.024800939485430717,
0.02879621833562851,
-0.008489368483424187,
0.10930202156305313,
-0.05989379435777664,
0.024452639743685722,
0.002067515393719077,
0.08832413703203201,
0.0012505577178671956,
-0.04433305189013481,
0.02083219401538372,
-0.03638191893696785,
0.02294912002980709,
0.008194205351173878,
0.018627313897013664,
-0.010615606792271137,
0.04582754150032997,
-0.05265306681394577,
0.04626232758164406,
-0.01637156493961811,
-0.027293536812067032,
0.09558595716953278,
-0.02808164432644844,
-0.023834342136979103,
-0.09384136646986008,
-0.042003046721220016,
0.022358035668730736,
0.01883777230978012,
0.0283422339707613,
0.02283095009624958,
0.05319937691092491,
0.004106211010366678,
0.0030836425721645355,
0.08789236843585968,
-0.08179397881031036,
0.0032131848856806755,
-0.06771207600831985,
0.07509589940309525,
-0.0008734897710382938,
-0.017348578199744225,
0.023490920662879944,
-0.047038476914167404,
0.015138926915824413,
0.014779563061892986,
0.0208180770277977,
-0.07910903543233871,
-0.021828869357705116,
0.015329353511333466,
-0.026621757075190544,
0.030726898461580276,
-0.013516886159777641,
0.04720182716846466,
-0.020088575780391693,
-0.03713804483413696,
-0.05915380269289017,
0.04116203263401985,
0.021037869155406952,
0.0071251350454986095,
-0.07782291620969772,
-0.0005746243405155838,
0.03255637735128403,
0.048869699239730835,
-0.030925296247005463,
0.02304093725979328,
0.05809555575251579,
-0.029990334063768387,
-0.011755041778087616,
-0.021476255729794502,
-0.03392904996871948,
0.04463474825024605,
-0.039180170744657516,
-0.019435642287135124,
0.027492135763168335,
-0.040041983127593994,
0.014740142039954662,
0.03918417543172836,
-0.03957938030362129,
-0.0210348442196846,
-0.04308045282959938,
0.006357579492032528,
0.013101211749017239,
-0.042807258665561676,
-0.04232321307063103,
0.03243258222937584,
0.018409674987196922,
-0.013886306434869766,
-0.0175667405128479,
0.003784168977290392,
0.011146998032927513,
0.007600672077387571,
-0.07783138751983643,
0.05956391617655754,
-0.009834992699325085,
-0.045240480452775955,
0.03306405991315842,
-0.0257269199937582,
0.02903737686574459,
-0.032732442021369934,
-0.012038202956318855,
0.00491533987224102,
-0.026496702805161476,
-0.02831193059682846,
-0.037829071283340454,
-0.007242655381560326,
-0.05693638697266579,
0.0032965675927698612,
0.012736734002828598,
-0.005397070664912462,
-0.008396330289542675,
-0.04626142606139183,
-0.0169063713401556,
-0.030629223212599754,
0.055886585265398026,
0.01691090688109398,
0.06762202084064484,
0.014882910065352917,
0.005894639063626528,
-0.08463778346776962,
0.03213288635015488,
-0.016280343756079674,
0.010130345821380615,
-0.019799893721938133,
0.04896504431962967,
-0.003546385793015361,
-0.002655806252732873,
0.028576411306858063,
-0.006762984674423933,
0.016741439700126648,
-0.030553855001926422,
-0.01472542341798544,
0.057004980742931366,
0.001095461891964078,
-0.004860247485339642,
0.03540503606200218,
-0.01744496077299118,
-0.05792367830872536,
0.05116651579737663,
0.04651086777448654,
-0.014194255694746971,
0.03743467479944229,
0.008491839282214642,
-0.05904966592788696,
-0.019668111577630043,
0.02573023922741413,
-0.0412021167576313,
0.03576621785759926,
0.014639025554060936,
0.032817475497722626,
0.011743484064936638,
-0.004879334941506386,
0.009592162445187569,
0.030712919309735298,
0.008792035281658173,
0.004314569756388664,
0.043198324739933014,
0.05265384167432785,
-0.01623649336397648,
0.02072988823056221,
-0.015406345948576927,
0.004844557028263807,
0.0017481162212789059,
-0.023079784587025642,
0.01349036768078804,
0.03754330053925514,
-0.02074458822607994,
0.04181217774748802,
-0.016859157010912895,
-0.017643103376030922,
0.03009161725640297,
0.0013483758084475994,
-0.036892712116241455,
-0.026645535603165627,
-0.00030879018595442176,
-0.0024146970827132463,
-0.07284701615571976,
0.038919851183891296,
0.003013286041095853,
-0.10095366090536118,
0.032197993248701096,
-0.01825902611017227,
-0.055501338094472885,
-0.040161263197660446,
-0.029569974169135094,
0.07744539529085159,
-0.015201408416032791,
0.010772867128252983,
-0.04718558490276337,
-0.02284093201160431,
-0.0021706779953092337,
-0.027261219918727875,
0.03143089637160301,
-0.01622769981622696,
0.0022926635574549437,
0.005088549107313156,
-0.015476354397833347,
0.009660632349550724,
-0.013549162074923515,
0.010343656875193119,
-0.00790261197835207,
-0.018346669152379036,
0.0067581902258098125,
0.06696982681751251,
-0.06225695461034775,
-0.01738428696990013,
-0.013390221633017063,
-0.01050318032503128,
0.04694528877735138,
-0.03532450646162033,
0.036125462502241135,
0.009080462157726288,
-0.0066634854301810265,
-0.03773152083158493,
-0.043752897530794144,
-0.045758191496133804,
0.05263291299343109,
-0.03217226266860962,
0.01043806504458189,
-0.02928568609058857,
0.007148487493395805,
-0.00685471948236227,
-0.00007811139948898926,
0.0074007585644721985,
0.010944576002657413,
-0.009383647702634335,
-0.007287232670933008,
-0.0035361882764846087,
0.0821065604686737,
0.020056869834661484,
-0.03227120637893677,
0.0480867438018322,
0.003138292580842972,
-0.08752496540546417,
-0.0000746253426768817,
0.05777078866958618,
-0.006527806166559458,
0.08810199052095413,
-0.050366852432489395,
-0.029729923233389854,
0.05191924050450325,
-0.00032730342354625463,
0.005852758418768644,
-0.03888954967260361,
0.002595511032268405,
0.03352159634232521,
0.011524168774485588,
0.014775884337723255,
0.014884083531796932,
0.04684491455554962,
0.03453585505485535,
0.015370063483715057,
0.0019512076396495104,
0.02290719747543335,
-0.004521172493696213,
-0.032826896756887436,
-0.06448040902614594,
-0.01371727418154478,
0.03315035253763199,
-0.02151547558605671,
0.013957224786281586,
0.021789679303765297,
-0.01946423389017582,
0.005529247689992189,
0.06152215600013733,
-0.0232084970921278,
0.02358180657029152,
0.06470446288585663,
0.004476542118936777,
-0.028351889923214912,
-0.023162707686424255,
0.007883873768150806,
-0.008765636943280697,
0.04223925620317459,
-0.0018792167538776994,
-0.0381380133330822,
0.018913092091679573,
0.019700124859809875,
0.016497744247317314,
0.033808693289756775,
0.015523117035627365,
0.005784081760793924,
0.012483877129852772,
0.04447134584188461,
0.037411924451589584,
0.027099765837192535,
-0.040342897176742554,
0.0030471833888441324,
-0.003966063726693392,
0.010885384865105152,
0.028153909370303154,
0.021015023812651634,
0.022878628224134445,
0.031828541308641434,
0.009780156426131725,
-0.04562367498874664,
-0.0038449629209935665,
0.026573097333312035,
0.015662195160984993,
-0.017865898087620735,
-0.0573483407497406,
0.043745461851358414,
-0.020676974207162857,
0.02259967476129532,
0.04035690799355507,
-0.023457713425159454,
0.03679035231471062,
0.03650204837322235,
-0.007834034040570259,
0.0050705308094620705,
-0.007459909655153751,
0.02955922856926918,
-0.017857788130640984,
0.027195066213607788,
-0.010508731007575989,
-0.0263212900608778,
0.02027355320751667,
0.06996440142393112,
-0.03828283026814461,
0.01909875124692917,
0.036580074578523636,
0.005029702093452215,
-0.016048533841967583,
-0.0129698496311903,
-0.0005989092169329524,
-0.015153148211538792,
0.015210388228297234,
-0.027291998267173767,
0.031085731461644173,
-0.014444584026932716,
0.01109916903078556,
0.03803744539618492,
0.13898615539073944,
0.006581217981874943,
0.008014697581529617,
0.021924719214439392,
0.03860781714320183,
-0.06689836829900742,
-0.04163041710853577,
-0.0764416828751564,
0.04923981428146362,
0.018483957275748253,
0.05373241379857063,
0.0023903041146695614,
-0.009689663536846638,
-0.006394207011908293,
-0.03004625253379345,
-0.0760260820388794,
0.012313996441662312,
-0.04677286744117737,
-0.042518164962530136,
-0.0016560156363993883,
0.027147026732563972,
0.0021535386331379414,
0.043656714260578156,
0.011358347721397877,
0.00041125353891402483,
-0.05210511013865471,
0.05010724812746048,
-0.042383674532175064,
0.021257909014821053,
0.035544637590646744,
0.010660666041076183,
0.054139912128448486,
-0.01826932653784752,
0.019816022366285324,
-0.019045390188694,
0.0005708761746063828,
0.02301432192325592,
-0.023875737562775612,
-0.01699725165963173,
0.01320470217615366,
-0.013830333016812801,
-0.012663302011787891,
-0.022507863119244576,
-0.005847077816724777,
0.0013856117147952318,
0.006785504054278135,
-0.014179800637066364,
-0.03283388912677765,
0.018125180155038834,
0.04964856803417206,
-0.046583544462919235,
0.01857410930097103,
0.044844821095466614,
0.01354814413934946,
-0.01105405017733574,
-0.006703839171677828,
-0.07618999481201172,
0.01811804249882698,
0.019018393009901047,
-0.0067500825971364975,
0.04484466090798378,
0.09927601367235184,
-0.010770364664494991,
0.040993623435497284,
0.005151393357664347,
0.03787314146757126,
0.0022288761101663113,
0.020550860092043877,
-0.015643035992980003,
-0.02822135202586651,
-0.0015425237361341715,
0.04789198562502861,
0.012815763242542744,
0.10188014805316925,
0.04414185509085655,
-0.01152845285832882,
0.0314815491437912,
0.06078421697020531,
0.0015581202460452914,
0.045443981885910034,
0.0705803781747818,
-0.005560341756790876,
-0.030276119709014893,
-0.03771767020225525,
0.00014857373025733978,
0.041218869388103485,
0.018212636932730675,
-0.010167530737817287,
0.08253736048936844,
0.016085321083664894,
0.023214759305119514,
-0.049937523901462555,
-0.018629735335707664,
-0.05835780128836632,
0.0074283890426158905,
-0.02955988608300686,
0.05597470700740814,
-0.016250992193818092,
-0.00030734241590835154,
0.030815251171588898,
-0.11743251234292984,
0.01717061549425125,
0.053563233464956284,
-0.020994452759623528,
0.03942844644188881,
0.0033224481157958508,
-0.03972228616476059,
-0.06271445006132126,
-0.055256638675928116,
0.0019428293453529477,
0.0279605221003294,
-0.015684550628066063,
0.010868637822568417,
-0.02716130018234253,
-0.0028270352631807327,
0.007320561911910772,
-0.03249207139015198,
-0.018628206104040146,
-0.03457474708557129,
0.045016925781965256,
-0.0033861880656331778,
-0.0516793318092823,
-0.0133867422118783,
0.008384361863136292,
0.0069533903151750565,
0.0018536143470555544,
-0.00008670383977005258,
0.034059517085552216,
0.047869060188531876,
0.002147351624444127,
-0.012973984703421593,
-0.034777846187353134,
0.013957801274955273,
0.054069310426712036,
0.04636416584253311,
0.07677650451660156,
-0.005457221996039152,
-0.0579412467777729,
0.020593471825122833,
0.029731301590800285,
-0.04439903795719147,
0.0671129897236824,
0.013533013872802258,
-0.0066929832100868225,
-0.00597517192363739,
-0.025475677102804184,
0.02255992405116558,
0.006202588323503733,
-0.017723290249705315,
-0.04478329047560692,
0.008648480288684368,
-0.006629749201238155,
0.01467103511095047,
0.021845152601599693,
-0.04279971122741699,
0.02918044663965702,
-0.04567309096455574,
-0.07138430327177048,
-0.020790088921785355,
-0.006606954149901867,
-0.02172704041004181,
0.007429172750562429,
0.027580522000789642,
-0.05482232943177223,
-0.024058829993009567,
0.004712773021310568,
-0.032776590436697006,
0.012810008600354195,
-0.022872397676110268,
0.055272072553634644,
-0.0334792286157608,
-0.056214023381471634,
-0.04098966345191002,
-0.000986198429018259,
0.02457614056766033,
-0.0391191691160202,
0.03412293642759323,
-0.0004372898256406188,
-0.00917228776961565,
-0.06272181868553162,
-0.0469876229763031,
-0.059039030224084854,
0.005639008246362209,
-0.011099482886493206,
0.018383167684078217,
0.006323184818029404,
0.04977090284228325,
0.046387169510126114,
0.0004714219248853624,
-0.02707657963037491,
-0.019284289330244064,
-0.007873600348830223,
0.012164869345724583,
-0.011276287958025932,
0.006122613325715065,
0.011469348333775997,
-0.0003338065871503204,
0.028068849816918373,
0.01090102456510067,
0.03272833675146103,
-0.017971960827708244,
0.0279722660779953,
-0.01540948823094368,
0.023084361106157303,
0.030872052535414696,
-0.016822928562760353,
-0.007965696975588799,
0.009512482210993767,
0.015323658473789692,
0.007932267151772976,
-0.021613750606775284,
-0.008723041974008083,
-0.033817511051893234,
0.02421129308640957,
-0.013841276057064533,
-0.0063939765095710754,
-0.03928404301404953,
-0.030518507584929466,
-0.03784709423780441,
-0.021316081285476685,
-0.03324019908905029,
0.022959381341934204,
0.018829844892024994,
0.00959372241050005,
-0.0049942610785365105,
-0.017899131402373314,
0.008712817914783955,
0.043236859142780304,
0.009256639517843723,
0.022774141281843185,
-0.0274056289345026,
0.028656844049692154,
0.040312398225069046,
-0.048993006348609924,
0.01679201051592827,
-0.011847048066556454,
0.054858941584825516,
0.011100864969193935,
-0.010946563445031643,
-0.04551086202263832,
0.014891360886394978,
0.06158618628978729,
-0.02580449730157852,
0.02933383919298649,
0.025060536339879036,
-0.01376636978238821,
-0.03876174986362457,
0.013330094516277313,
0.030628902837634087,
-0.004568781238049269,
-0.03312625363469124,
0.025646323338150978,
0.009068715386092663,
-0.02978457510471344,
-0.019739998504519463,
0.0251354668289423,
-0.01134694367647171,
-0.025918837636709213,
0.026538975536823273,
0.008507409133017063,
-0.06590809673070908,
0.05129867419600487,
-0.0232100747525692,
-0.0033743088133633137,
-0.06396252661943436,
0.01969442330300808,
0.008763101883232594,
-0.03529854863882065,
-0.02233068272471428,
-0.014127284288406372,
0.006315373815596104,
0.00007892838766565546,
-0.0357765257358551,
0.004728083498775959,
-0.017119156196713448,
-0.02082248404622078,
0.013909128494560719,
-0.016237394884228706,
0.02261345647275448,
-0.00623300252482295,
0.0302357729524374,
0.012386435642838478,
-0.013853874988853931,
-0.009575522504746914,
-0.03579023480415344,
0.035770513117313385,
0.061653684824705124,
-0.037469640374183655,
0.010624881833791733,
0.03065219707787037,
0.021780822426080704,
0.014150651171803474,
0.03598245233297348,
0.03493780270218849,
-0.03755505755543709,
0.03942352533340454,
-0.0045431251637637615,
0.031746331602334976,
-0.04355340451002121,
0.011224806308746338,
0.07571350038051605,
0.04662255570292473,
-0.0887301117181778,
-0.004182178992778063,
-0.03764909878373146,
0.028111953288316727,
0.013476286083459854,
-0.03352687880396843,
-0.00449226563796401,
0.04077830910682678,
-0.0037394780665636063,
-0.05102981999516487,
-0.001249713939614594,
0.0016341976588591933,
-0.0058542825281620026,
-0.026635199785232544,
0.021932320669293404,
0.0293208509683609,
0.04029371589422226,
0.014107572846114635,
-0.011972891166806221,
-0.005413818638771772,
0.0015114877605810761,
-0.043027330189943314,
0.044022150337696075,
0.026636051014065742,
-0.024434560909867287,
0.07380947470664978,
0.010022616945207119,
-0.04547857865691185,
-0.039337024092674255,
0.10967990010976791,
-0.04321400076150894,
0.02771037444472313,
0.03225501999258995,
0.06542866677045822,
-0.008569684810936451,
-0.008060180582106113,
0.012216433882713318,
0.0021474803797900677,
0.01865430362522602,
0.01400782261043787,
0.031764231622219086,
-0.09153808653354645,
0.07217544317245483,
-0.059825751930475235,
-0.03680109977722168,
-0.024760469794273376,
-0.006661250256001949,
0.08433357626199722
] |
Série / Division :
REC - PREA
Texte :
Des précisions sont apportées sur les modalités de notification de l'avis de mise en recouvrement à l'étranger (livre des procédures fiscales, art. R*. 256-6).
Actualité liée :
18/02/2019 : REC - PREA - Simplification des règles de notification d'un avis de mise en recouvrement à l'étranger
Document lié :
BOI-REC-PREA-10-10-20 : REC - Modalités et mesures préalables à l'action en recouvrement - Phase préliminaire - Avis de mise en recouvrement - Modalités d'établissement, notification et effets
Signataire du document lié :
Carine Bernard, cheffe du bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00147 | https://bofip.impots.gouv.fr/bofip/12268-PGP.html/ACTU-2020-00147 | 2020-07-15 00:00:00 | ad2b79ae95bf0fdffaa588ed02ad83a096a7adc6c88d08fb168b27c93bf7464f | [
-0.06313356012105942,
0.06584806740283966,
-0.04212546721100807,
-0.0011199074797332287,
-0.05916249752044678,
-0.020155947655439377,
-0.015612366609275341,
0.0838279128074646,
0.09049025177955627,
-0.0681496411561966,
0.0005861888057552278,
-0.012046553194522858,
-0.026002848520874977,
0.005105139687657356,
-0.0006736714276485145,
0.04639093950390816,
0.05484668165445328,
0.027140125632286072,
-0.029813729226589203,
0.026581047102808952,
0.08011720329523087,
0.02938750945031643,
-0.005401892587542534,
-0.024054134264588356,
0.04373709112405777,
0.0803626999258995,
0.030786260962486267,
-0.061062902212142944,
0.03438051417469978,
-0.018704721704125404,
-0.0995258092880249,
-0.053208500146865845,
0.0005473001510836184,
0.08519433438777924,
0.06759079545736313,
0.07211147248744965,
-0.04196132719516754,
0.049432896077632904,
0.017736319452524185,
0.010020843707025051,
0.08759745210409164,
0.030264325439929962,
-0.011792576871812344,
0.02808653563261032,
0.04023365303874016,
-0.026396723464131355,
-0.0036889961920678616,
0.003153484780341387,
0.012212947942316532,
0.017528735101222992,
-0.03196774423122406,
0.0072512878105044365,
0.01366797462105751,
-0.0035158132668584585,
-0.030126741155982018,
-0.028625477105379105,
-0.08196065574884415,
0.08642908185720444,
0.06025880202651024,
-0.06953809410333633,
0.04001007229089737,
-0.002119659213349223,
-0.04424018785357475,
-0.016573311761021614,
-0.014566578902304173,
-0.03960784897208214,
0.00005540261190617457,
0.01607746072113514,
0.11432654410600662,
0.0566461943089962,
-0.011816121637821198,
0.025394774973392487,
-0.01643906906247139,
-0.020977800711989403,
0.07813086360692978,
0.027795443311333656,
-0.04676389321684837,
0.023848364129662514,
0.020116610452532768,
0.049697648733854294,
-0.07345625013113022,
-0.007612787187099457,
0.004350034520030022,
-0.029174847528338432,
0.01583728939294815,
-0.03238840401172638,
-0.007695745211094618,
-0.0815802663564682,
-0.009983696043491364,
0.025056805461645126,
0.02917668968439102,
0.05289130657911301,
-0.06258010864257812,
0.004203036893159151,
-0.016117841005325317,
0.06172453612089157,
-0.03646260127425194,
0.012062929570674896,
0.07220093160867691,
-0.04346810281276703,
-0.006781221833080053,
-0.04656689241528511,
0.005483657121658325,
-0.05922617018222809,
-0.006154872011393309,
-0.03874875605106354,
-0.017151683568954468,
0.004176466725766659,
-0.0738530382514,
-0.028470855206251144,
-0.028174202889204025,
-0.04699171707034111,
-0.03944778814911842,
-0.03310832381248474,
-0.011161928065121174,
0.035831887274980545,
0.038791365921497345,
0.0019776667468249798,
0.07229061424732208,
0.028647325932979584,
-0.013912747614085674,
0.004460726398974657,
-0.024805493652820587,
0.02593180350959301,
-0.11502588540315628,
0.02880903147161007,
-0.029013054445385933,
0.009453716687858105,
-0.011927077546715736,
-0.01917671039700508,
0.03867702558636665,
-0.055166665464639664,
0.04596608132123947,
-0.01507213618606329,
0.040559470653533936,
0.01580520160496235,
-0.06120487302541733,
0.0814041867852211,
0.01879463903605938,
-0.012329589575529099,
-0.033357299864292145,
-0.01216298621147871,
-0.07141999155282974,
0.0359048917889595,
0.012363684363663197,
0.01970471255481243,
-0.04528578743338585,
-0.04233773425221443,
-0.02204231731593609,
0.06878773123025894,
0.0034220616798847914,
0.00908027496188879,
0.026479769498109818,
-0.011791221797466278,
-0.010134845972061157,
0.002233145060017705,
-0.02435837872326374,
0.02527005225419998,
-0.05030693858861923,
-0.04537198692560196,
0.028361603617668152,
-0.01510957907885313,
0.002599933883175254,
0.018238818272948265,
-0.022711871191859245,
-0.030797451734542847,
-0.007375593297183514,
0.03829292953014374,
0.039505764842033386,
0.040608666837215424,
-0.027574613690376282,
0.015052084811031818,
0.01599586382508278,
-0.006487614009529352,
-0.010924169793725014,
-0.014493263326585293,
0.003144252812489867,
0.014339208602905273,
-0.004983110353350639,
0.07698263972997665,
0.01106238178908825,
-0.0016223534476011992,
-0.02234768681228161,
-0.021942589432001114,
0.07385947555303574,
0.00624589528888464,
-0.021278899163007736,
-0.01723318174481392,
0.06240125000476837,
0.012401245534420013,
-0.02140837535262108,
-0.024472694844007492,
-0.06918628513813019,
-0.005066824145615101,
0.032877445220947266,
-0.030530819669365883,
-0.028777964413166046,
0.06328479945659637,
0.022539334371685982,
-0.04163574054837227,
0.005639757961034775,
0.03160793334245682,
0.01262839138507843,
0.03828366845846176,
-0.0016467001987621188,
-0.032295096665620804,
-0.05159139633178711,
-0.00022249553876463324,
-0.05316014587879181,
-0.05413110926747322,
0.03333308547735214,
0.003743915818631649,
0.005605499725788832,
0.03011891059577465,
0.0006161640048958361,
-0.002079398836940527,
-0.03146705403923988,
-0.009661978110671043,
0.03693302348256111,
-0.04661780223250389,
-0.010043041780591011,
-0.012140009552240372,
-0.03599907457828522,
-0.0015595145523548126,
0.0017336042365059257,
0.038469672203063965,
-0.01475573144853115,
0.02092284895479679,
-0.005008289590477943,
-0.00825642142444849,
0.00945951696485281,
-0.023444827646017075,
0.0327267050743103,
-0.006663918029516935,
0.03732725977897644,
-0.013498185202479362,
0.0048807719722390175,
-0.021741559728980064,
-0.028755981475114822,
0.0369308702647686,
-0.003846654901280999,
0.028623390942811966,
0.013882665894925594,
0.013666450046002865,
-0.019561294466257095,
-0.03589469566941261,
-0.009898506104946136,
-0.0617709755897522,
-0.05696945637464523,
0.002465625060722232,
0.011567750945687294,
0.02335733361542225,
0.017464138567447662,
0.008431543596088886,
-0.04092317447066307,
-0.012570678256452084,
0.03079390898346901,
-0.0034669493325054646,
-0.021689677610993385,
-0.006824617739766836,
-0.004396235570311546,
-0.019102521240711212,
-0.005782995373010635,
0.04585208743810654,
0.02747170627117157,
-0.0577070452272892,
0.031246330589056015,
-0.03584352508187294,
0.014184828847646713,
0.049322519451379776,
0.00453407084569335,
0.08323843777179718,
-0.006267966702580452,
0.061931759119033813,
-0.02290225401520729,
-0.027711991220712662,
-0.026469223201274872,
-0.017801519483327866,
0.025303218513727188,
-0.00961005873978138,
-0.015961062163114548,
-0.042245253920555115,
-0.03372909501194954,
-0.029387643560767174,
-0.029989611357450485,
0.006586698815226555,
0.0003407762269489467,
0.023776119574904442,
-0.0296489130705595,
0.03036513365805149,
-0.009734462015330791,
-0.036174315959215164,
-0.008735000155866146,
0.010872796177864075,
-0.010349138639867306,
-0.010077431797981262,
0.03260001540184021,
0.02266848459839821,
0.046429362148046494,
0.0032738223671913147,
-0.0655352920293808,
-0.013772672973573208,
-0.012202063575387001,
-0.0685533732175827,
-0.01790510304272175,
-0.047538381069898605,
-0.019969360902905464,
-0.04333708435297012,
-0.011284471489489079,
0.044435251504182816,
-0.03266455978155136,
0.004041611682623625,
-0.03284246101975441,
0.009236272424459457,
0.05726443603634834,
0.03464964032173157,
-0.023640351369976997,
0.003964453469961882,
-0.07195274531841278,
-0.09217065572738647,
0.024964921176433563,
0.10667254775762558,
-0.01584640145301819,
0.023144470527768135,
-0.017389429733157158,
-0.026010509580373764,
-0.0013919408665969968,
0.01018501166254282,
-0.03011983260512352,
0.015411453321576118,
0.012279006652534008,
0.047144051641225815,
0.01304807048290968,
-0.02836211398243904,
0.028740037232637405,
0.05954555422067642,
0.008233379572629929,
-0.04743310064077377,
0.03525174409151077,
0.03586602583527565,
0.003273626556620002,
0.009265412576496601,
-0.0944773480296135,
-0.03712066635489464,
0.0022240763064473867,
-0.03812263533473015,
0.031190911307930946,
0.011451723985373974,
0.016817975789308548,
-0.002472124993801117,
0.0014833778841421008,
0.015655260533094406,
0.01493624597787857,
0.008559068664908409,
0.0022240225225687027,
-0.027272295206785202,
-0.011769617907702923,
0.008539581671357155,
0.009681311435997486,
-0.00003699279113789089,
0.03773919492959976,
-0.05993032455444336,
-0.03329318389296532,
0.044930774718523026,
0.02804487571120262,
-0.06442665308713913,
0.01807054691016674,
0.032758019864559174,
0.016799673438072205,
-0.015121969394385815,
-0.03741476684808731,
0.028386058285832405,
-0.04920344427227974,
0.026519708335399628,
-0.00961958896368742,
-0.017788635566830635,
0.014620772562921047,
0.034889623522758484,
-0.012361669912934303,
0.006673680618405342,
0.010209784843027592,
-0.05003073439002037,
0.03950845077633858,
0.0003928346559405327,
0.017108263447880745,
0.006307546515017748,
-0.027240322902798653,
0.05006799474358559,
0.026262907311320305,
-0.03894336149096489,
0.023051081225275993,
-0.05770811066031456,
-0.027628155425190926,
0.03114980272948742,
-0.005781576503068209,
0.004961248487234116,
0.0414593406021595,
-0.000004726695806311909,
-0.005914505571126938,
0.0668095275759697,
0.015198479406535625,
-0.002752708736807108,
0.029412848874926567,
0.009926775470376015,
0.07616226375102997,
0.008485045284032822,
0.02019377611577511,
-0.07402000576257706,
0.03234945237636566,
0.033591337502002716,
0.011568918824195862,
0.019075701013207436,
0.02611575275659561,
-0.03985428810119629,
0.037501998245716095,
0.02698621153831482,
0.03994213417172432,
0.020577041432261467,
0.1523735374212265,
-0.022528458386659622,
0.03171202540397644,
-0.042072296142578125,
0.028811614960432053,
-0.00875372625887394,
-0.033708587288856506,
-0.06683579087257385,
0.005358957685530186,
0.06202777475118637,
-0.02375507913529873,
0.014186423271894455,
-0.004456724971532822,
0.07615508884191513,
0.03595967963337898,
-0.0641857162117958,
-0.09979739785194397,
-0.009809080511331558,
-0.0384376086294651,
-0.04056549444794655,
0.008230560459196568,
0.0039009603206068277,
-0.0092116454616189,
0.053598564118146896,
0.014426822774112225,
-0.015951689332723618,
-0.0010774126276373863,
-0.01905142329633236,
0.01632726937532425,
0.0426996611058712,
0.0233606044203043,
0.05428840219974518,
-0.021706877276301384,
-0.035533588379621506,
-0.004151087254285812,
-0.06054234877228737,
0.044984377920627594,
-0.02193714864552021,
-0.01623382605612278,
0.012623577378690243,
0.027567744255065918,
-0.000027267111363471486,
-0.01652233861386776,
-0.04939119517803192,
-0.02308087795972824,
0.01227396260946989,
0.037322286516427994,
-0.0037563650403171778,
0.03052419237792492,
0.055595241487026215,
0.032136619091033936,
-0.017969118431210518,
0.03205908089876175,
0.0005990556674078107,
0.013832883909344673,
-0.015836918726563454,
0.004623371176421642,
0.003873551730066538,
0.014493578113615513,
0.05536478012800217,
0.04423541575670242,
0.05565797537565231,
0.012745294719934464,
0.05717245116829872,
-0.04777868092060089,
0.017415158450603485,
0.006262360606342554,
0.006583276204764843,
-0.0032812049612402916,
-0.022007569670677185,
-0.014784612692892551,
0.06474240869283676,
-0.011605959385633469,
0.009711697697639465,
0.04588236287236214,
-0.016282593831419945,
0.014633887447416782,
0.022871926426887512,
-0.0028747767210006714,
-0.012248508632183075,
0.024305472150444984,
0.05663257837295532,
-0.02202410250902176,
-0.01935318112373352,
0.006164618767797947,
0.05214950814843178,
0.01551731862127781,
-0.07031380385160446,
0.07451501488685608,
0.003522370010614395,
0.02091190218925476,
-0.058414701372385025,
-0.011117284186184406,
-0.014294440858066082,
-0.04668700695037842,
-0.03885425999760628,
-0.010354414582252502,
-0.04904940724372864,
-0.024530751630663872,
0.03327551484107971,
-0.0633017048239708,
0.02373114414513111,
0.0403115451335907,
-0.03689415380358696,
-0.03610057756304741,
0.014470851980149746,
-0.038835760205984116,
-0.09356895834207535,
-0.02776993066072464,
-0.0038395042065531015,
0.0540294386446476,
0.011212709359824657,
0.05504614859819412,
-0.014164641499519348,
0.016706189140677452,
-0.017824679613113403,
-0.0003063148178625852,
0.01190551184117794,
0.007727041840553284,
0.04010022431612015,
0.011861316859722137,
-0.0597098283469677,
-0.02729119546711445,
-0.02109580487012863,
-0.03790616616606712,
0.001516499905847013,
-0.0033940772991627455,
-0.05362207815051079,
0.0020431745797395706,
-0.060120996087789536,
-0.025099286809563637,
-0.03610178828239441,
0.03074764460325241,
0.06691468507051468,
0.06909787654876709,
0.05561098828911781,
-0.018149780109524727,
-0.05164511874318123,
0.01689934730529785,
-0.03637956082820892,
-0.0021486361511051655,
0.08548960834741592,
-0.0072570908814668655,
0.014891460537910461,
0.011568761430680752,
-0.016359353438019753,
0.025024382397532463,
0.006800886243581772,
-0.007361125200986862,
0.005727754440158606,
0.05377514660358429,
-0.003570913802832365,
-0.008947847411036491,
0.07569627463817596,
0.03414466977119446,
0.028874041512608528,
-0.017338192090392113,
-0.018978813663125038,
-0.02797924354672432,
-0.06148594990372658,
-0.001009817817248404,
0.017857564613223076,
-0.005660366732627153,
0.017719708383083344,
0.01673276349902153,
-0.00710930535569787,
-0.0011004534317180514,
0.022033920511603355,
-0.028873492032289505,
0.034906744956970215,
-0.007214871235191822,
-0.037722185254096985,
-0.0013599032536149025,
0.0013416100991889834,
0.040066760033369064,
-0.05807514488697052,
0.03733830526471138,
0.045930415391922,
0.0005627745413221419,
0.08477581292390823,
0.021061018109321594,
0.023088736459612846,
-0.002222990384325385,
-0.01861211098730564,
-0.01701194979250431,
0.01208836492151022,
0.046282537281513214,
0.0666765421628952,
0.0383371040225029,
-0.037786707282066345,
-0.017369868233799934,
0.02486342377960682,
0.07149642705917358,
-0.0174768827855587,
-0.004660062957555056,
0.007279242854565382,
0.004815903026610613,
0.009621153585612774,
-0.014964671805500984,
0.013724956661462784,
-0.016286911442875862,
-0.027901293709874153,
-0.04562366008758545,
0.003735616337507963,
-0.016467496752738953,
-0.0078124781139194965,
-0.006441988050937653,
0.012762350030243397,
-0.036801084876060486,
-0.024281898513436317,
-0.05557120963931084,
-0.02773382142186165,
-0.012799241580069065,
-0.03050723485648632,
0.016305333003401756,
0.0450676865875721,
-0.012270252220332623,
0.02658708207309246,
-0.06845754384994507,
-0.030810635536909103,
0.018493495881557465,
0.03768734261393547,
0.006419188808649778,
0.03479408845305443,
-0.002265460556373,
0.02127944491803646,
0.049885738641023636,
-0.01916557550430298,
0.009772168472409248,
0.05136917904019356,
-0.04008130729198456,
0.04576673358678818,
0.011860947124660015,
-0.03080003522336483,
0.02013050951063633,
-0.003935291897505522,
0.06706766039133072,
-0.05136183649301529,
-0.015290736220777035,
-0.01891264319419861,
0.044991735368967056,
0.06515349447727203,
0.012025364674627781,
-0.060316458344459534,
0.061789605766534805,
-0.019695408642292023,
-0.04707993566989899,
0.04904945194721222,
0.04002112150192261,
0.04714864119887352,
0.011710941791534424,
0.021792639046907425,
0.011326756328344345,
0.04096432030200958,
0.011552082374691963,
0.023364510387182236,
0.021944155916571617,
-0.026753349229693413,
-0.03507588431239128,
-0.02732090651988983,
-0.060921456664800644,
0.024094149470329285,
0.03811394423246384,
0.018678026273846626,
-0.03196088224649429,
0.03916656970977783,
-0.0016106677940115333,
-0.031143900007009506,
-0.0084042614325881,
0.029574206098914146,
0.024351533502340317,
-0.010716628283262253,
-0.012723229825496674,
-0.0106770945712924,
-0.02592063695192337,
0.0023086625151336193,
0.026059139519929886,
-0.01245246734470129,
-0.02308848313987255,
-0.06934871524572372,
-0.015498236753046513,
-0.01022561825811863,
0.007390099577605724,
0.03444076329469681,
-0.04982303828001022,
0.06646433472633362,
0.03549756854772568,
-0.003947248682379723,
-0.010342846624553204,
-0.004470222629606724,
0.011697557754814625,
-0.018566392362117767,
0.02446880377829075,
0.06354308128356934,
0.021969720721244812,
0.02123992145061493,
-0.01484518963843584,
0.003552478738129139,
-0.03128704056143761,
-0.0016691145719960332,
-0.01960686966776848,
0.03288254886865616,
-0.0497172512114048,
-0.004713596310466528,
-0.020098039880394936,
0.0048893047496676445,
-0.027899155393242836,
0.0051842257380485535,
0.026638315990567207,
0.03798588365316391,
-0.06576290726661682,
-0.011857647448778152,
-0.01964227855205536,
-0.00818646140396595,
0.014953223057091236,
-0.031068474054336548,
0.025937121361494064,
-0.03231411427259445,
-0.008679795078933239,
-0.028679827228188515,
-0.008070399984717369,
-0.004138388205319643,
0.018089618533849716,
-0.017494946718215942,
-0.0008084160508587956,
0.05867127329111099,
-0.030640626326203346,
0.051922108978033066,
0.03540407121181488,
-0.02325240522623062,
-0.0412568598985672,
0.016309350728988647,
-0.028323335573077202,
0.026108665391802788,
-0.006706298794597387,
0.041916050016880035,
0.02497047185897827,
-0.009257325902581215,
0.028763120993971825,
0.06879706680774689,
0.007601448334753513,
-0.007249076385051012,
-0.042699184268713,
-0.0437207892537117,
0.10452719777822495,
-0.014252932742238045,
-0.030344849452376366,
-0.04964521527290344,
-0.012986901216208935,
0.03264294192194939
] |
Série / Division :
RSA - CHAMP
Texte :
1/ En application du b du 19° ter de l’article 81 du code général des impôts (CGI), dans sa rédaction issue de l’article 82 de la loi n° 2019-1428 du 24 décembre 2019 d’orientation des mobilités, l’avantage résultant de la prise en charge par l’employeur des frais de carburant ou des frais exposés pour l’alimentation de véhicules électriques, hybrides rechargeables ou hydrogènes engagés par les salariés dans les conditions prévues à l’article L. 3261-3 du code du travail (C. trav.) et du forfait mobilités durables mentionné à l’article L. 3261-3-1 du C. trav., est exonéré d’impôt sur le revenu dans la limite globale de 400 euros par an, dont 200 euros au maximum pour les frais de carburant.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2020.
2/ En application du c du 19° ter de l'article 81 du CGI, dans sa rédaction issue de l’article 3 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, l'avantage résultant de la prise en charge par une collectivité territoriale ou un établissement public de coopération intercommunale, des frais de carburant ou d'alimentation de véhicules électriques engagés par les salariés pour leurs déplacements entre leur résidence habituelle et leur lieu de travail lorsque ceux-ci sont situés à une distance d'au moins trente kilomètres l'un de l'autre, ou pour leurs déplacements entre leur résidence habituelle et leur lieu de travail en tant que conducteur en covoiturage quelle que soit la distance, est exonéré d'impôt sur le revenu, dans la limite de 240 euros par an et par bénéficiaire.
Cette exonération s'applique, dans les mêmes conditions, à l’aide à la mobilité relative aux frais de déplacements versée par Pôle emploi.
Ces dispositions s’appliquent à compter de l’imposition des revenus de l’année 2018.
Actualité(s) liée(s) :
X
Document(s) lié(s) et Document(s) lié(s) soumis à consultation publique :
BOI-RSA-CHAMP-20-30-10 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Eléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations et gratifications
BOI-RSA-CHAMP-20-30-10-20 : RSA - Champ d'application des traitements, salaires et revenus assimilés - Éléments du revenu imposable - Revenus accessoires - Indemnités, primes, allocations, gratifications - Avantage résultant de la prise en charge des frais de trajet
Signataire(s) du(des) document(s) lié(s) :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00213 | https://bofip.impots.gouv.fr/bofip/12417-PGP.html/ACTU-2020-00213-0 | 2020-07-15 00:00:00 | e01c9f670072afb1a092bf193af8f08eb8eb03f18a2a29801dd562f00b6dfc00 | [
-0.04844716936349869,
-0.007628381252288818,
0.013000138103961945,
0.03570584952831268,
0.04456758126616478,
-0.007642901968210936,
0.0037989963311702013,
0.01963386870920658,
0.0669630765914917,
-0.01748233661055565,
0.017062420025467873,
0.011232074350118637,
-0.04422685503959656,
0.0006692233728244901,
-0.08873341977596283,
0.008083343505859375,
0.04338276386260986,
0.04100874438881874,
0.0006516417488455772,
-0.012879112735390663,
0.06039823219180107,
0.05884421616792679,
-0.0710294246673584,
0.09034204483032227,
0.0015734954504296184,
0.060529377311468124,
0.12254852056503296,
-0.1335277557373047,
-0.007876347750425339,
-0.09160437434911728,
-0.07256537675857544,
-0.03465041518211365,
0.01872829534113407,
0.04806489497423172,
0.030809903517365456,
-0.030863847583532333,
0.031152518466114998,
0.00837920606136322,
0.03166886791586876,
-0.012931041419506073,
0.03399335965514183,
-0.021222565323114395,
0.07621067762374878,
0.030548041686415672,
-0.004447310231626034,
0.008010176941752434,
0.01725626178085804,
0.04788423702120781,
-0.03390327841043472,
0.07281459122896194,
0.03458447754383087,
0.06823758035898209,
-0.011301702819764614,
-0.0022912300191819668,
0.0553278774023056,
0.0318920761346817,
-0.08025564253330231,
-0.009655682370066643,
0.07031245529651642,
-0.04884408414363861,
0.05366899445652962,
-0.001998936990275979,
-0.010482466779649258,
-0.05629977583885193,
-0.018641913309693336,
-0.0067775365896523,
-0.0001037520487443544,
-0.055548228323459625,
0.1152629554271698,
0.03248673677444458,
-0.030350681394338608,
0.014749977737665176,
0.034019745886325836,
0.007323289755731821,
0.02822972647845745,
0.019997546449303627,
-0.016850972548127174,
0.02455369383096695,
0.06938778609037399,
0.02151719108223915,
-0.02658701129257679,
-0.007280228193849325,
0.04360418766736984,
0.014107868075370789,
-0.0372488908469677,
-0.025990916416049004,
-0.06855493038892746,
-0.02370622009038925,
-0.027264298871159554,
0.01467811968177557,
-0.0003957843000534922,
0.0318065881729126,
0.010867306962609291,
0.006809268146753311,
0.014721840620040894,
-0.013121434487402439,
-0.016711540520191193,
-0.02174379862844944,
0.020334379747509956,
0.06109757721424103,
0.020583314821124077,
-0.031091885641217232,
0.03218420594930649,
-0.0033330856822431087,
0.01314630452543497,
-0.09091788530349731,
0.009518937207758427,
-0.015597736462950706,
0.004627547692507505,
-0.014659997075796127,
-0.07887665182352066,
-0.016438690945506096,
-0.0015731396852061152,
-0.010799361392855644,
0.039626989513635635,
0.023405583575367928,
0.06202611327171326,
-0.022273797541856766,
0.03187265992164612,
0.03173312172293663,
-0.019891493022441864,
0.007285053841769695,
0.018823351711034775,
-0.038586851209402084,
-0.07258080691099167,
-0.02546747960150242,
-0.013772813603281975,
0.013884938322007656,
-0.018099412322044373,
-0.011950169689953327,
0.08869140595197678,
0.035858094692230225,
-0.03250110521912575,
-0.01679941825568676,
-0.0010317913256585598,
-0.018962867558002472,
0.01564132608473301,
0.05667382478713989,
0.01725991629064083,
-0.005165440961718559,
-0.0845574140548706,
0.06298492103815079,
-0.024006525054574013,
0.018560344353318214,
0.00741248345002532,
0.05891439691185951,
-0.01209324225783348,
0.010934132151305676,
0.015138708055019379,
-0.0007663149735890329,
0.010866641066968441,
0.029923729598522186,
0.05157170072197914,
-0.07441133260726929,
0.009363111108541489,
-0.0184657983481884,
-0.034179940819740295,
0.07183896750211716,
-0.01390363834798336,
-0.03315895423293114,
-0.019207337871193886,
-0.05594092980027199,
-0.016703326255083084,
-0.030921563506126404,
-0.0084827346727252,
-0.020662274211645126,
0.006657803431153297,
0.037403468042612076,
0.005271200556308031,
0.029758870601654053,
-0.0045738210901618,
0.02731153555214405,
0.018584605306386948,
-0.006338607985526323,
-0.021584348753094673,
-0.07348635047674179,
-0.011132962070405483,
0.0041968016885221004,
-0.05402221903204918,
0.057117361575365067,
-0.005381601396948099,
-0.08649405092000961,
-0.0024016830138862133,
0.010031232610344887,
-0.01474147941917181,
0.05047979950904846,
0.007092198356986046,
-0.05049126595258713,
0.03110910952091217,
0.044754620641469955,
-0.04145529493689537,
-0.02865065634250641,
-0.046710141003131866,
0.008589845150709152,
0.04358904808759689,
-0.07341206073760986,
-0.035189781337976456,
0.03891054168343544,
0.017791083082556725,
0.009000190533697605,
-0.003918847534805536,
0.02832549437880516,
0.021865611895918846,
0.03768736124038696,
0.0231518242508173,
-0.04115643352270126,
-0.01366661861538887,
0.004990248940885067,
-0.030254730954766273,
-0.008983923122286797,
0.029832320287823677,
-0.01853393204510212,
-0.020613551139831543,
-0.005286756437271833,
-0.039671991020441055,
-0.04005976766347885,
-0.0295224841684103,
-0.01769603230059147,
0.06207405403256416,
-0.03656301647424698,
-0.01588141918182373,
-0.061501748859882355,
-0.04325278475880623,
-0.10316025465726852,
-0.013471556827425957,
0.022888878360390663,
-0.030902450904250145,
0.026753533631563187,
0.001543601043522358,
-0.03673096373677254,
0.03872282803058624,
0.024562612175941467,
0.021373789757490158,
-0.030949588865041733,
0.0073750982992351055,
0.011024047620594501,
-0.035753317177295685,
0.0022433148697018623,
-0.0374339297413826,
-0.00018736088532023132,
0.01681075431406498,
-0.03528960049152374,
0.057245682924985886,
0.04863765463232994,
0.036048524081707,
0.014127103611826897,
-0.024730192497372627,
-0.05619141459465027,
-0.03317505121231079,
0.038832176476716995,
-0.05166114121675491,
0.027977094054222107,
-0.048249151557683945,
-0.020519930869340897,
-0.055191520601511,
-0.052759043872356415,
0.0030419020913541317,
-0.005407119169831276,
0.019476694986224174,
-0.0457247756421566,
0.04917190968990326,
-0.0044961669482290745,
-0.0573277547955513,
-0.010625150054693222,
0.03170180693268776,
-0.07594775408506393,
0.06399621814489365,
0.009224960580468178,
-0.07964169234037399,
0.01920136623084545,
-0.02771013043820858,
0.038561657071113586,
0.07117024064064026,
0.033854804933071136,
-0.03824067860841751,
-0.034225545823574066,
-0.024305207654833794,
-0.03364795073866844,
0.023002414032816887,
0.0283883698284626,
0.052539482712745667,
0.02615830861032009,
0.01644805073738098,
-0.006754922214895487,
0.018749196082353592,
0.037829507142305374,
-0.019389253109693527,
-0.04660673066973686,
0.023726481944322586,
-0.007296403869986534,
-0.034692782908678055,
0.029876092448830605,
-0.049545954912900925,
0.051576655358076096,
-0.039758894592523575,
0.056641511619091034,
-0.04886315017938614,
0.016907447949051857,
-0.016781706362962723,
0.0016124246176332235,
0.006369156762957573,
-0.003228410379961133,
-0.03192044422030449,
-0.0278245247900486,
0.018396198749542236,
-0.02582300826907158,
0.01528443768620491,
-0.03640841320157051,
-0.01883515901863575,
0.08639946579933167,
-0.03265824541449547,
-0.009482934139668941,
-0.04164759814739227,
-0.0012432251824066043,
0.04772508516907692,
0.022276943549513817,
-0.05637258663773537,
-0.026904931291937828,
-0.05961337313055992,
-0.0752536728978157,
-0.019807813689112663,
0.033939994871616364,
-0.0036141970194876194,
-0.006184238940477371,
0.005886949133127928,
-0.015498381108045578,
-0.05095323920249939,
0.015333511866629124,
-0.04010157659649849,
-0.006147586274892092,
-0.02288077026605606,
0.01828121207654476,
0.021148674190044403,
-0.04440968111157417,
0.021542824804782867,
0.011956336908042431,
0.006514387670904398,
-0.0073362430557608604,
0.019550928846001625,
0.022239279001951218,
-0.020864201709628105,
-0.017067089676856995,
-0.03993075340986252,
-0.003824197454378009,
0.09856294840574265,
-0.05595337599515915,
0.05166815221309662,
0.019073685631155968,
0.03718119114637375,
-0.014032800681889057,
-0.004163066856563091,
-0.03518255800008774,
0.06201386824250221,
0.12495385855436325,
0.05241499841213226,
-0.007914288900792599,
-0.040222037583589554,
0.021833175793290138,
-0.037978872656822205,
0.008222909644246101,
0.004059814382344484,
0.007064002566039562,
-0.00281367520801723,
0.03894472494721413,
-0.04197177663445473,
-0.0034914088901132345,
0.0030568575020879507,
-0.010574395768344402,
0.001078723231330514,
0.025240208953619003,
-0.006674397271126509,
-0.003455313853919506,
0.025680936872959137,
0.03220550715923309,
0.02709370292723179,
-0.01948879472911358,
0.012333367019891739,
0.000953702547121793,
0.019778994843363762,
-0.01271236315369606,
0.009308499284088612,
-0.0334596261382103,
0.01649804785847664,
0.03940046951174736,
0.034667592495679855,
0.01741904206573963,
-0.019784772768616676,
-0.029116230085492134,
0.017109302803874016,
0.02737429365515709,
-0.02627963200211525,
-0.024592025205492973,
0.009278411976993084,
0.01993023417890072,
-0.006694336887449026,
-0.05357985943555832,
0.025111442431807518,
0.021538391709327698,
0.020404735580086708,
0.05183437839150429,
-0.009304753504693508,
0.006968549452722073,
0.0593072809278965,
-0.03961089998483658,
-0.0044958144426345825,
0.009954935871064663,
0.07625852525234222,
-0.041225872933864594,
-0.03151669725775719,
0.012656476348638535,
0.06720732897520065,
-0.02330894023180008,
0.07799621671438217,
-0.0064898403361439705,
0.027365239337086678,
0.020675184205174446,
0.02766016125679016,
0.029010197147727013,
0.1309960037469864,
-0.010545171797275543,
0.02500895969569683,
0.03094962239265442,
0.0034321341663599014,
-0.03671691566705704,
-0.028326308354735374,
-0.003114888444542885,
0.03529077768325806,
0.0782703384757042,
-0.0461416058242321,
-0.00911035481840372,
-0.05101153999567032,
-0.00043997695320285857,
0.006134903524070978,
0.02137707732617855,
-0.06949954479932785,
-0.016729621216654778,
-0.015483190305531025,
0.04591026529669762,
0.004842285066843033,
0.020872367545962334,
0.050592370331287384,
0.0031679044477641582,
0.034068744629621506,
-0.07859847694635391,
0.014592556282877922,
-0.016482194885611534,
0.011860022321343422,
0.05682715028524399,
-0.010808253660798073,
0.06558461487293243,
-0.04784763604402542,
0.04677697643637657,
0.0018175094155594707,
0.008365895599126816,
0.002346352906897664,
0.01143758837133646,
-0.04035051912069321,
0.03219292312860489,
0.008444300852715969,
-0.017004944384098053,
0.00950970035046339,
0.027490390464663506,
-0.019899267703294754,
-0.03944462165236473,
-0.012293812818825245,
-0.03215347230434418,
0.017757663503289223,
0.005799413193017244,
0.0396820493042469,
-0.016499752178788185,
0.0030919781420379877,
0.0035531024914234877,
-0.021185481920838356,
0.025506509467959404,
0.0029739218298345804,
0.009977261535823345,
-0.05753335356712341,
0.057174425572156906,
0.041290733963251114,
0.02677288092672825,
0.02321607805788517,
0.010177616961300373,
-0.0070649199187755585,
0.02636268176138401,
0.05277112126350403,
0.000632912153378129,
-0.03717391937971115,
-0.10371777415275574,
0.016730042174458504,
0.011859534308314323,
0.06840608268976212,
0.03014085814356804,
0.03386135771870613,
-0.03327718377113342,
0.01747702993452549,
0.01968911476433277,
0.008202824741601944,
-0.06453339755535126,
-0.04669870063662529,
-0.0003420417197048664,
-0.030949991196393967,
-0.05823628604412079,
0.025943169370293617,
-0.002230653539299965,
0.04182664677500725,
-0.015090832486748695,
0.055058203637599945,
-0.04722648859024048,
0.0074194953776896,
-0.032931167632341385,
0.02770092338323593,
0.017880765721201897,
-0.050876665860414505,
-0.0027493578381836414,
0.01566953957080841,
0.00806712731719017,
-0.021478692069649696,
0.03329216316342354,
-0.014031602069735527,
0.0180815476924181,
0.01750546507537365,
0.044759225100278854,
0.024861454963684082,
0.010831822641193867,
0.007712042424827814,
-0.05768338218331337,
0.02184329368174076,
-0.030353570356965065,
-0.009229717776179314,
0.0474763922393322,
-0.025453882291913033,
0.031825680285692215,
0.030025511980056763,
-0.01663430593907833,
-0.025508420541882515,
0.0010214323410764337,
0.08257228136062622,
0.05808722600340843,
0.02344047650694847,
0.002576541854068637,
-0.021778618916869164,
0.07136332988739014,
-0.005506237503141165,
-0.030319640412926674,
0.0037797109689563513,
0.028796670958399773,
0.01507000345736742,
-0.01338877808302641,
-0.031435076147317886,
-0.013793708756566048,
0.03042771853506565,
0.05291246622800827,
0.022800851613283157,
-0.02303094044327736,
0.02049437165260315,
-0.014710187911987305,
0.004200933035463095,
0.009631572291254997,
-0.03788711503148079,
0.04908415675163269,
-0.0016656970838084817,
-0.004266347736120224,
-0.023459089919924736,
-0.001726695685647428,
0.009116689674556255,
-0.014874236658215523,
0.00960962101817131,
0.022374862805008888,
0.06478506326675415,
0.01806987076997757,
-0.02576446160674095,
0.031913090497255325,
0.002597478684037924,
-0.015614394098520279,
-0.02215823531150818,
0.012774740345776081,
-0.036337558180093765,
-0.06781603395938873,
-0.011136974208056927,
0.037751540541648865,
-0.02005668357014656,
-0.025395479053258896,
0.032011616975069046,
0.004032059106975794,
-0.038374584168195724,
0.017570527270436287,
-0.018636226654052734,
0.03189738839864731,
0.009890713728964329,
0.022700415924191475,
-0.03449782729148865,
0.02386363409459591,
0.04071896895766258,
0.006106875371187925,
0.009525799192488194,
0.04154324531555176,
0.009357423521578312,
0.004613897763192654,
-0.015285789035260677,
-0.03085862658917904,
0.01402292586863041,
-0.021178731694817543,
0.023813990876078606,
-0.046467337757349014,
0.02865711972117424,
0.049826186150312424,
0.04013383388519287,
-0.018332740291953087,
-0.02398805506527424,
0.01777654141187668,
-0.07209084928035736,
-0.0074438732117414474,
-0.0002476405061315745,
0.014876937493681908,
-0.005160962697118521,
0.008138276636600494,
-0.09351254999637604,
-0.0036365233827382326,
0.033811748027801514,
-0.02086522988975048,
-0.02884228713810444,
0.04569698125123978,
0.02939450554549694,
0.0046851481311023235,
-0.05447844788432121,
0.02041458524763584,
-0.03992174193263054,
-0.03538751229643822,
-0.03640441969037056,
-0.032833538949489594,
-0.03491021320223808,
-0.00885740201920271,
0.0021715161856263876,
-0.027909036725759506,
-0.03016931563615799,
0.008160796947777271,
-0.015916498377919197,
-0.02143113501369953,
0.0030871268827468157,
-0.02338508330285549,
-0.02384091354906559,
-0.029223425313830376,
0.04038592055439949,
0.013707669451832771,
-0.02970835193991661,
0.020070428028702736,
0.003511957358568907,
-0.0008329857955686748,
-0.025695528835058212,
0.01618967577815056,
0.018425235524773598,
-0.03359607979655266,
0.011929214000701904,
-0.044788457453250885,
0.03538021817803383,
0.003872333560138941,
-0.01461492944508791,
-0.03894518315792084,
0.024091798812150955,
0.05383950099349022,
0.004028775729238987,
0.0033484757877886295,
0.07944303005933762,
-0.05999818071722984,
-0.04687175527215004,
0.032216671854257584,
0.04376223683357239,
-0.0069809271954,
0.02749822847545147,
0.04999375715851784,
0.005063809920102358,
-0.026002127677202225,
0.01265355572104454,
0.001444252673536539,
-0.0368821881711483,
-0.05142498388886452,
-0.015498883090913296,
-0.06599123030900955,
-0.006173761561512947,
-0.05248836427927017,
0.027348175644874573,
-0.01369375642389059,
-0.01523218397051096,
-0.0014861077070236206,
0.006223417352885008,
-0.0319145992398262,
0.044126059859991074,
0.024519793689250946,
-0.0038361449260264635,
0.010184373706579208,
0.021361617371439934,
0.028586389496922493,
-0.05868149548768997,
0.03389214724302292,
0.034067779779434204,
-0.019110292196273804,
-0.018962234258651733,
-0.0007556191994808614,
0.0033909487538039684,
-0.038922954350709915,
0.024701517075300217,
-0.07195638120174408,
-0.007353937719017267,
0.016326913610100746,
0.03588045760989189,
-0.01442768145352602,
0.012348190881311893,
-0.0006578127504326403,
0.009890574030578136,
0.04903585463762283,
0.06367796659469604,
0.056902021169662476,
0.03400728106498718,
0.0836397036910057,
-0.02847757749259472,
0.005001163110136986,
-0.01532342005521059,
-0.002606111578643322,
0.017473263666033745,
0.030670778825879097,
0.0018470827490091324,
-0.008001191541552544,
-0.005203871056437492,
0.04169178381562233,
-0.07799037545919418,
-0.004307965282350779,
-0.00604230398312211,
0.011240813881158829,
-0.05280868709087372,
0.04078008234500885,
-0.037426404654979706,
0.07779847085475922,
0.02904757298529148,
0.021789859980344772,
0.006773203611373901,
-0.008712348528206348,
0.02101968601346016,
-0.05480540543794632,
-0.0197196826338768,
-0.050064221024513245,
0.00035984371788799763,
-0.042874064296483994,
0.0771995335817337,
0.019062938168644905,
-0.013928746804594994,
-0.03448775038123131,
0.07579245418310165,
0.025622747838497162,
0.009302165359258652,
-0.059191539883613586,
0.020145107060670853,
0.02269800938665867,
0.010393275879323483,
-0.021474193781614304,
0.006188628263771534,
0.012745955027639866,
-0.022822920233011246,
0.001707538845948875,
-0.023016570135951042,
0.018646828830242157,
-0.019537324085831642,
-0.037453535944223404,
0.02224663458764553,
0.008029072545468807,
-0.01197901088744402,
0.015947289764881134,
0.038095373660326004,
0.03181407228112221
] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts (CGI) a été mis à jour pour les exercices de douze mois clos du 30 juin 2020 au 29 septembre 2020.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00217 | https://bofip.impots.gouv.fr/bofip/12424-PGP.html/ACTU-2020-00217-5 | 2020-08-06 00:00:00 | 5b7006225b3ecdbbe96c76c492a58038427fa3b50d1ee6c455b79b1fa8aa7a1a | [
-0.02921837754547596,
0.009905119426548481,
-0.06458078324794769,
-0.0015709195286035538,
-0.05489614978432655,
-0.05023228004574776,
0.013702761381864548,
0.05075414851307869,
0.0248295646160841,
-0.03982982784509659,
0.013709654100239277,
0.0658174455165863,
-0.05219234526157379,
0.00899729784578085,
-0.01550185214728117,
0.08380838483572006,
0.11866471916437149,
0.08072546869516373,
0.036875683814287186,
-0.033048853278160095,
0.022356124594807625,
0.05029335990548134,
-0.010279612615704536,
0.015820056200027466,
0.05945417657494545,
0.04254154860973358,
-0.003837497439235449,
-0.07627099752426147,
0.01601988635957241,
-0.02379613183438778,
-0.07814384996891022,
-0.015671180561184883,
0.011342168785631657,
-0.023932328447699547,
0.061331793665885925,
-0.08919673413038254,
-0.024210847914218903,
-0.0275943074375391,
-0.03186624124646187,
-0.010178621858358383,
0.006952187512069941,
0.009688125923275948,
0.029880566522479057,
-0.024209965020418167,
0.0202582236379385,
0.029097937047481537,
-0.026535440236330032,
0.08793997764587402,
-0.009878129698336124,
0.06054384633898735,
0.013608193956315517,
0.03158411756157875,
0.04265875369310379,
0.012192712165415287,
0.02500312402844429,
-0.010936174541711807,
-0.04158489406108856,
0.059086043387651443,
0.15401025116443634,
-0.031484607607126236,
-0.03189082443714142,
-0.0021172312553972006,
0.012076253071427345,
-0.004256725776940584,
0.007523341570049524,
-0.06645293533802032,
0.017407959327101707,
-0.051284339278936386,
0.10329583287239075,
0.008058015257120132,
0.03485902026295662,
0.04156133905053139,
0.02566732093691826,
0.0491182766854763,
0.05444232001900673,
0.04253452643752098,
-0.008429834619164467,
0.03551078960299492,
0.023487761616706848,
0.048438720405101776,
0.02201913297176361,
-0.007571227848529816,
0.00929250381886959,
-0.009912877343595028,
0.024358220398426056,
-0.0020080513786524534,
-0.0010211567860096693,
0.003912932239472866,
-0.00783658865839243,
-0.012230534106492996,
-0.019038181751966476,
0.04672354459762573,
-0.037849850952625275,
0.04749763384461403,
0.02938873879611492,
0.018845004960894585,
-0.03973459452390671,
-0.027766820043325424,
0.06367211043834686,
0.03094383142888546,
0.007599411066621542,
0.039491381496191025,
0.024390999227762222,
-0.052891895174980164,
-0.0005196508136577904,
0.011154153384268284,
0.06705005466938019,
-0.03293529897928238,
-0.06665454059839249,
-0.005258139222860336,
-0.009736275300383568,
0.004772711545228958,
-0.0637429803609848,
-0.10820257663726807,
-0.033012282103300095,
0.055878572165966034,
0.023838995024561882,
-0.01646508276462555,
0.008436108008027077,
0.057585906237363815,
-0.010745102539658546,
0.016358032822608948,
-0.008895449340343475,
-0.05964614078402519,
-0.09705062210559845,
-0.0016117132036015391,
-0.0018693899037316442,
-0.05055425316095352,
-0.003013283247128129,
-0.04684549197554588,
0.04147961363196373,
0.054235853254795074,
0.025572562590241432,
-0.059575848281383514,
0.004989198409020901,
0.0064278775826096535,
0.00354390568099916,
0.02726777270436287,
0.013262584805488586,
-0.042897678911685944,
0.007319239433854818,
0.04161503165960312,
-0.05401751399040222,
0.04198013246059418,
-0.013072967529296875,
0.046832505613565445,
0.020424287766218185,
-0.007461003493517637,
0.052758365869522095,
0.020788760855793953,
-0.019879791885614395,
0.019871823489665985,
0.06087113544344902,
-0.04209291934967041,
0.015063385479152203,
-0.0017495034262537956,
-0.03594639524817467,
0.06462622433900833,
-0.04098934307694435,
-0.02895306795835495,
0.027092816308140755,
-0.02618047222495079,
0.007101045455783606,
-0.021629169583320618,
-0.02126459591090679,
-0.014880257658660412,
0.019567321985960007,
-0.014446904882788658,
-0.0121378805488348,
0.004972150549292564,
-0.06640330702066422,
0.020841237157583237,
0.025258541107177734,
0.004886054899543524,
0.0077797300182282925,
-0.023269152268767357,
-0.05354960635304451,
-0.018984181806445122,
-0.025236301124095917,
0.08137393742799759,
-0.013445034623146057,
-0.014512346126139164,
-0.010484132915735245,
-0.010709576308727264,
0.006345059722661972,
0.036274317651987076,
-0.05210765823721886,
0.022087467834353447,
-0.013625670224428177,
0.03906465321779251,
-0.023357469588518143,
0.013998465612530708,
-0.0799577385187149,
0.03837265819311142,
-0.0002586551127023995,
-0.06769082695245743,
-0.04767099395394325,
0.009487568400800228,
0.07018411159515381,
0.0000872385353432037,
-0.00022164110851008445,
0.03290433809161186,
0.03466058149933815,
0.00382297788746655,
-0.059224773198366165,
-0.11210199445486069,
-0.01598493941128254,
0.019026782363653183,
-0.028061777353286743,
-0.002494529588147998,
0.05414307862520218,
-0.035423122346401215,
0.016798483207821846,
0.038681887090206146,
-0.03800612688064575,
-0.049122340977191925,
0.007663846015930176,
-0.026292944326996803,
0.012360980734229088,
-0.04236379265785217,
-0.007718037348240614,
0.025838715955615044,
-0.047808341681957245,
-0.07159530371427536,
0.013653650879859924,
0.03496858477592468,
-0.026901111006736755,
0.0015528036747127771,
0.029012132436037064,
-0.040685612708330154,
0.00039705075323581696,
-0.0311069767922163,
0.05084748566150665,
-0.031006984412670135,
0.025363534688949585,
0.01745125651359558,
0.01470587495714426,
-0.05478493124246597,
0.006837858352810144,
-0.00574125163257122,
0.017950503155589104,
-0.01416724268347025,
0.02894001081585884,
0.01179438829421997,
-0.027780016884207726,
-0.04268357902765274,
-0.06982306391000748,
-0.034487590193748474,
-0.01142823975533247,
0.04564473405480385,
-0.0033571464009582996,
0.05419991537928581,
-0.028436847031116486,
0.030527422204613686,
-0.01972489058971405,
0.00403620908036828,
0.02076568454504013,
0.007294422946870327,
0.011001722887158394,
0.01754712499678135,
0.020940657705068588,
-0.001024893019348383,
-0.01578947715461254,
-0.003352912375703454,
-0.005878762807697058,
-0.1145845279097557,
0.03519672527909279,
0.021410604938864708,
-0.06322108209133148,
-0.0031467957887798548,
-0.035749420523643494,
0.057976629585027695,
0.05441907048225403,
0.01701538637280464,
-0.019829142838716507,
0.032765667885541916,
0.010275386273860931,
0.016301993280649185,
-0.010437296703457832,
0.01186783891171217,
0.007324790116399527,
-0.047127388417720795,
0.022360844537615776,
-0.005876149516552687,
-0.013619623146951199,
-0.00630921358242631,
0.018619045615196228,
-0.030760975554585457,
-0.02071356400847435,
0.014266899786889553,
0.033922381699085236,
0.01795949973165989,
-0.03683624416589737,
0.038957379758358,
0.04989580065011978,
-0.022388240322470665,
-0.020727595314383507,
0.030926333740353584,
-0.012073623947799206,
-0.003694645594805479,
-0.08755214512348175,
-0.03241724148392677,
-0.021276181563735008,
0.041244566440582275,
-0.021408958360552788,
-0.0274493508040905,
0.006614862475544214,
-0.06766849756240845,
-0.04947826266288757,
0.036896079778671265,
-0.009850382804870605,
-0.006445604842156172,
0.004396033938974142,
-0.019127747043967247,
0.038586024194955826,
0.018847431987524033,
-0.025399507954716682,
-0.0035975794307887554,
-0.03847461938858032,
0.027957353740930557,
-0.013010252267122269,
0.08979390561580658,
0.017241569235920906,
0.029500722885131836,
-0.005797465797513723,
-0.007457693573087454,
-0.028912676498293877,
0.010354080237448215,
-0.02536693774163723,
-0.04935930669307709,
-0.021161427721381187,
0.031485963612794876,
0.05543455481529236,
-0.00865967944264412,
0.02356523647904396,
0.03826957941055298,
-0.008688105270266533,
-0.0757947713136673,
0.004348214715719223,
0.0255612600594759,
-0.02345827966928482,
-0.04058296978473663,
-0.06740856915712357,
-0.0041619157418608665,
-0.0007080206414684653,
-0.005410884041339159,
0.06251344084739685,
-0.01524127647280693,
0.0192789938300848,
-0.022989755496382713,
0.06879020482301712,
0.004460765048861504,
0.02520918659865856,
0.0653366968035698,
-0.012709298171103,
-0.02664869651198387,
-0.0365501306951046,
-0.025892948731780052,
0.005873730406165123,
0.020285921171307564,
0.05058899149298668,
-0.022766172885894775,
0.015566897578537464,
0.031509459018707275,
0.045007746666669846,
-0.026108738034963608,
-0.04223206266760826,
0.04030783846974373,
-0.01846076361835003,
0.04093507304787636,
0.028341859579086304,
-0.004873701371252537,
0.040323201566934586,
0.03674383834004402,
-0.011363626457750797,
-0.023178549483418465,
0.005536785814911127,
0.007846265099942684,
-0.022279636934399605,
0.0005790167488157749,
0.0012068354990333319,
-0.04436713457107544,
-0.02843039110302925,
0.03418625518679619,
0.007130083627998829,
0.025808537378907204,
-0.058964136987924576,
-0.032544977962970734,
0.05448518320918083,
0.020104778930544853,
0.04853362590074539,
-0.011977770365774632,
-0.06829838454723358,
0.03533310815691948,
-0.018048863857984543,
-0.0028129529673606157,
-0.00029891106532886624,
0.009888950735330582,
0.023361999541521072,
0.04191106930375099,
-0.019057277590036392,
-0.001492784358561039,
0.02823640964925289,
0.06140947341918945,
0.06776461750268936,
0.04378090798854828,
0.002312267431989312,
-0.07281772047281265,
0.016650615260004997,
0.0059085022658109665,
0.059734128415584564,
0.028044607490301132,
0.05060897395014763,
-0.0036844441201537848,
0.04319511726498604,
0.0010454318253323436,
-0.0046081384643912315,
0.07541822642087936,
0.15118032693862915,
-0.041048262268304825,
0.04458078369498253,
0.030558623373508453,
0.01991444081068039,
-0.05826624482870102,
-0.03296204283833504,
0.032350193709135056,
0.07504084706306458,
0.06736906617879868,
-0.027629276737570763,
0.04853140935301781,
-0.08266662061214447,
0.026156814768910408,
-0.040021881461143494,
-0.012232418172061443,
-0.0430692695081234,
-0.01879466138780117,
-0.015980126336216927,
-0.012631284072995186,
0.022363858297467232,
0.017098858952522278,
-0.027806628495454788,
-0.013419277034699917,
0.013882359489798546,
-0.05893479660153389,
0.0052663846872746944,
0.011830992065370083,
-0.023396477103233337,
0.12508095800876617,
-0.009740706533193588,
-0.01912613958120346,
-0.08799894154071808,
0.03401282802224159,
-0.06255480647087097,
0.027392908930778503,
0.020282693207263947,
0.02012549713253975,
-0.012688523158431053,
0.00041524958214722574,
0.0018161064945161343,
-0.047358039766550064,
-0.01402339618653059,
0.016407867893576622,
-0.048886969685554504,
0.027112089097499847,
-0.018575897440314293,
0.008540330454707146,
-0.01375911571085453,
0.003128784941509366,
0.02503858506679535,
0.010464419610798359,
0.005673602223396301,
0.05920359119772911,
0.001999346539378166,
0.02807062305510044,
-0.0063714636489748955,
0.005950524006038904,
0.024080099537968636,
0.047598473727703094,
0.011357543058693409,
0.045029330998659134,
0.06659597158432007,
0.04727441072463989,
0.017986450344324112,
0.040679026395082474,
0.020240942016243935,
-0.025897536426782608,
-0.010085727088153362,
0.00539357028901577,
0.03245244920253754,
0.06551330536603928,
0.010412009432911873,
0.01001453772187233,
-0.020982705056667328,
0.03587964549660683,
-0.008003134280443192,
0.02031506411731243,
0.0016701682470738888,
-0.081623375415802,
-0.021933037787675858,
0.04466885328292847,
-0.029918553307652473,
-0.02151748724281788,
-0.017252260819077492,
0.005043182522058487,
0.03750208020210266,
-0.009815188124775887,
0.06241147220134735,
-0.03394373133778572,
0.03969988226890564,
-0.028313852846622467,
-0.015982333570718765,
-0.019958024844527245,
-0.023209361359477043,
-0.02523648738861084,
-0.0515185110270977,
-0.02558933198451996,
-0.019296973943710327,
0.021861108019948006,
-0.06648201495409012,
0.036637093871831894,
0.0008275241125375032,
-0.025931943207979202,
0.02498096227645874,
0.0024502340238541365,
0.0036111511290073395,
-0.0530301071703434,
0.007990824058651924,
-0.01402509119361639,
0.048227909952402115,
0.030330942943692207,
-0.0011129042832180858,
-0.054523810744285583,
0.016276836395263672,
0.010827010497450829,
-0.004211696796119213,
-0.010997200384736061,
0.01211994607001543,
0.037311166524887085,
0.025418797507882118,
-0.004258993547409773,
0.014750087633728981,
0.009331095963716507,
0.011586406268179417,
-0.0748126283288002,
-0.023632977157831192,
0.01889897882938385,
0.04364253580570221,
-0.025296520441770554,
-0.015527766197919846,
-0.035917893052101135,
0.011325212195515633,
-0.0028813371900469065,
-0.02593386173248291,
0.020131384953856468,
-0.01889023557305336,
0.026022618636488914,
0.07242739945650101,
0.005111286882311106,
0.020045539364218712,
0.07079330831766129,
-0.006217325571924448,
-0.024440987035632133,
-0.04548829793930054,
-0.006552064325660467,
0.07435285300016403,
0.006154552102088928,
0.0010566872078925371,
-0.03538902848958969,
-0.0005540669080801308,
-0.013567945919930935,
-0.023563263937830925,
0.0006148511893115938,
-0.010383832268416882,
-0.03607340157032013,
-0.020371215417981148,
-0.047379955649375916,
-0.010067399591207504,
-0.0648796483874321,
-0.057755421847105026,
0.04720155894756317,
0.007075048517435789,
0.0020438572391867638,
0.001324852928519249,
0.003583675716072321,
-0.017792915925383568,
-0.004423853009939194,
-0.0734989270567894,
-0.0025162380188703537,
0.059529464691877365,
-0.015774890780448914,
-0.017634643241763115,
-0.014281955547630787,
0.02773098647594452,
0.00691419281065464,
0.02489450015127659,
0.026885176077485085,
0.001826568623073399,
-0.04222196340560913,
0.022263063117861748,
-0.017153792083263397,
0.012588400393724442,
-0.018424315378069878,
0.007957038469612598,
0.018884770572185516,
0.00007559025834780186,
0.03714097663760185,
0.02834598906338215,
-0.04330182448029518,
-0.03489227965474129,
0.05182621628046036,
-0.007338483352214098,
-0.04501017555594444,
-0.0030674824956804514,
0.03161963075399399,
-0.02856692485511303,
-0.001981741050258279,
-0.053384557366371155,
-0.0648341104388237,
-0.015925437211990356,
0.03473897650837898,
-0.03656188026070595,
0.010454184375703335,
0.01535868551582098,
0.06537239253520966,
-0.029939349740743637,
-0.011159219779074192,
0.03560294210910797,
-0.056203193962574005,
-0.02472824975848198,
-0.030315490439534187,
-0.02979055978357792,
0.002399733755737543,
0.0037355292588472366,
0.009271887131035328,
-0.05608648061752319,
-0.027987681329250336,
-0.04157314449548721,
0.022754035890102386,
0.018411895260214806,
-0.03668544441461563,
-0.024918686598539352,
0.022859105840325356,
-0.0661599263548851,
0.00854420941323042,
0.03749717399477959,
-0.014813796617090702,
0.0564902126789093,
0.006859730929136276,
-0.01799701526761055,
0.03391239419579506,
0.04748481139540672,
-0.015148499980568886,
0.011950374580919743,
0.00795268639922142,
0.001863438985310495,
-0.022533485665917397,
-0.0011945008300244808,
-0.07365934550762177,
0.059420228004455566,
0.03288387879729271,
-0.005707153119146824,
-0.0059473286382853985,
0.05171620845794678,
-0.06795582920312881,
-0.050470396876335144,
-0.01565481349825859,
0.024986105039715767,
0.032404180616140366,
-0.020822320133447647,
0.07512563467025757,
-0.05610128119587898,
-0.0015619018813595176,
0.010900313965976238,
-0.04858766868710518,
-0.03256036341190338,
-0.03867190331220627,
0.018804825842380524,
-0.032226528972387314,
-0.008721518330276012,
-0.002877023769542575,
0.07157202810049057,
-0.008225786499679089,
0.01880403608083725,
0.03647349774837494,
-0.038640741258859634,
-0.05678543448448181,
0.028823247179389,
0.033264391124248505,
0.029845405369997025,
0.011185052804648876,
0.007748756557703018,
-0.06473204493522644,
0.005092051345854998,
-0.019227584823966026,
0.019973566755652428,
-0.011265991255640984,
-0.0022114934399724007,
-0.013994762673974037,
0.026045382022857666,
0.020623790100216866,
-0.027336547151207924,
-0.014205088838934898,
-0.03480975702404976,
0.010941930115222931,
0.005939763505011797,
-0.018409503623843193,
0.030293993651866913,
0.020875126123428345,
-0.0024658769834786654,
0.013947431929409504,
0.005204005632549524,
-0.013651593588292599,
-0.028850143775343895,
0.02218315564095974,
-0.04400109127163887,
0.025670774281024933,
0.022328980267047882,
0.051941078156232834,
0.005683714523911476,
0.022027431055903435,
-0.02419413812458515,
0.017413293942809105,
-0.0487353689968586,
0.01645166054368019,
-0.026428766548633575,
0.0026172581128776073,
0.031173493713140488,
0.04813915863633156,
0.014912132173776627,
-0.005049051251262426,
0.0006006796029396355,
0.006405024789273739,
-0.03328552097082138,
0.009243964217603207,
0.017418721690773964,
-0.00570334866642952,
0.02925618551671505,
-0.013127238489687443,
-0.031763818114995956,
0.03313324972987175,
-0.0030005546286702156,
-0.03405245020985603,
-0.0121638597920537,
-0.004878992680460215,
0.06578892469406128,
0.016006097197532654,
-0.010032775811851025,
-0.04929579049348831,
-0.04584372043609619,
0.050044868141412735,
0.023258497938513756,
0.027145907282829285,
0.0018491522641852498,
0.04241565987467766,
0.011482738889753819,
0.0008702024351805449,
0.0037980210036039352,
-0.0037959457840770483,
0.01909014768898487,
0.018655290827155113,
0.02416665479540825,
-0.0200588870793581,
0.050989389419555664,
-0.030653301626443863,
-0.023802081122994423,
0.012126079760491848,
-0.0016894866712391376,
0.0039356909692287445
] |
Série / Division :
DJC - EXPC
Texte :
La présente évolution doctrinale permet aux organismes de gestion agréés (OGA) de créer une association de gestion et de comptabilité (AGC) sur le fondement de l’article 7 ter de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable.
Actualité liée :
X
Document lié :
BOI-DJC-EXPC-10-10-10 : Dispositions Juridiques Communes - Les professionnels de l'expertise comptable - Associations de gestion et de comptabilité - Conditions d'inscription - Constitution des associations de gestion et de comptabilité et nature de leurs membres fondateurs
Signataire du document lié :
Carine Bernard, cheffe du bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2020-00275 | https://bofip.impots.gouv.fr/bofip/12561-PGP.html/ACTU-2020-00275-3 | 2020-10-28 00:00:00 | 9de1467175ea6b999bebff4e6471b044f04c58ace2290ee8d55fd9b71ebe7acd | [
0.005820985417813063,
0.08060478419065475,
-0.050429292023181915,
0.028370536863803864,
-0.03770296275615692,
-0.022913949564099312,
-0.014324236661195755,
0.048571716994047165,
0.10641021281480789,
-0.012755373492836952,
-0.07491956651210785,
0.03314278647303581,
0.002415205119177699,
0.026656270027160645,
-0.07505625486373901,
0.08507407456636429,
0.11336816847324371,
0.019396917894482613,
0.03846920654177666,
-0.0421505905687809,
0.04392138496041298,
0.03180021792650223,
0.027048148214817047,
-0.026216071099042892,
-0.027522696182131767,
0.0531332828104496,
0.019994692876935005,
0.009322697296738625,
-0.006183472461998463,
0.05233465135097504,
-0.05102900043129921,
0.02603152021765709,
0.04427160695195198,
0.030265694484114647,
-0.014735990203917027,
0.038063593208789825,
-0.014675912447273731,
0.049503255635499954,
-0.02527773194015026,
0.04123750701546669,
-0.0024350581225007772,
-0.0038139086682349443,
0.008395196869969368,
0.03365970402956009,
-0.03584771603345871,
0.03207225725054741,
0.00046406793990172446,
0.0911976769566536,
-0.01074677612632513,
0.07873870432376862,
0.02720571868121624,
0.05725817009806633,
0.06457644701004028,
0.02903815358877182,
0.018993116915225983,
0.04668266326189041,
-0.07255012542009354,
0.04976441711187363,
0.04563266783952713,
-0.04393851384520531,
0.008299268782138824,
-0.0023847860284149647,
-0.011352203786373138,
-0.011953691951930523,
-0.0052944025956094265,
0.03877859190106392,
0.00605455506592989,
-0.043166592717170715,
0.09730537235736847,
0.02952147275209427,
-0.009380062110722065,
0.004410545341670513,
0.0028314206283539534,
0.13194730877876282,
0.005972222425043583,
0.046713490039110184,
0.029666269198060036,
-0.004449926782399416,
-0.011620366014540195,
0.044550374150276184,
-0.0687638521194458,
-0.015135166235268116,
0.051298588514328,
0.0490071065723896,
-0.012997857294976711,
-0.01846449077129364,
-0.03916628658771515,
-0.07060518115758896,
0.0068349638022482395,
0.04887324199080467,
-0.04989511892199516,
0.043863289058208466,
0.021830933168530464,
0.0560985766351223,
0.026775751262903214,
0.09819336980581284,
-0.030789030715823174,
0.0449247844517231,
0.06156020238995552,
-0.026657134294509888,
-0.004886372946202755,
-0.05064614489674568,
-0.027011271566152573,
-0.011565249413251877,
-0.0130223473533988,
-0.035774167627096176,
0.0298172477632761,
-0.003787567839026451,
0.014832833781838417,
0.009121693670749664,
0.001203384599648416,
-0.053479697555303574,
-0.05240707844495773,
0.024884531274437904,
-0.03374939784407616,
0.03295554220676422,
0.04374749958515167,
-0.03285503014922142,
0.021914925426244736,
0.04280281439423561,
-0.016019124537706375,
-0.014270071871578693,
-0.03873848170042038,
0.010127471759915352,
-0.10290791094303131,
0.004223166033625603,
0.019576463848352432,
-0.05787188559770584,
0.014813967049121857,
-0.015281569212675095,
0.058140791952610016,
-0.003054095199331641,
-0.01697378233075142,
-0.002569871488958597,
-0.036322902888059616,
-0.022200800478458405,
-0.01574396900832653,
0.04015161097049713,
0.01628616824746132,
0.05847524106502533,
0.028743131086230278,
-0.0005472250049933791,
-0.06390773504972458,
-0.012083679437637329,
0.02303408645093441,
0.11890201270580292,
-0.03789723664522171,
-0.047035101801157,
0.04575562849640846,
0.010548613034188747,
-0.014784136787056923,
0.029039425775408745,
0.02814217284321785,
-0.07335775345563889,
-0.0037971041165292263,
-0.07054903358221054,
-0.019981924444437027,
0.038134247064590454,
-0.00576642993837595,
-0.0372820720076561,
0.07972818613052368,
-0.0008491336484439671,
-0.0292197372764349,
-0.03530183061957359,
0.005992303602397442,
-0.017124595120549202,
0.004016687162220478,
0.012064645998179913,
0.039052169770002365,
0.019853495061397552,
-0.023505965247750282,
0.028120100498199463,
0.01378403790295124,
-0.012008954770863056,
-0.0047235190868377686,
-0.04570126533508301,
-0.017267076298594475,
-0.0013506521936506033,
-0.05667327344417572,
0.046337198466062546,
0.002699509961530566,
-0.0794701799750328,
-0.07066119462251663,
-0.006954597774893045,
-0.02880856581032276,
0.004900098312646151,
0.011186781339347363,
-0.016771236434578896,
-0.009352934546768665,
-0.0013912266585975885,
-0.01963711902499199,
0.03589491546154022,
-0.04564351588487625,
-0.0012723379768431187,
-0.026225406676530838,
-0.03742107376456261,
-0.026254303753376007,
0.0463901124894619,
0.048894960433244705,
-0.021499695256352425,
0.0768788754940033,
0.03253816068172455,
0.040493980050086975,
0.01316891796886921,
-0.022871989756822586,
0.015566949732601643,
-0.03101450763642788,
0.0196587685495615,
0.03587513044476509,
-0.013927449472248554,
0.08073494583368301,
0.0293266661465168,
0.006303990725427866,
0.01281104888767004,
-0.034853801131248474,
-0.04392855241894722,
-0.013314773328602314,
-0.04811220243573189,
-0.029227687045931816,
-0.03707904741168022,
0.006868430413305759,
-0.007245635148137808,
-0.07572425901889801,
-0.04393193870782852,
0.0025819200091063976,
0.011964724399149418,
0.0046119242906570435,
0.022665901109576225,
0.02110963873565197,
-0.009193294681608677,
0.02942385897040367,
0.010394619777798653,
-0.06495252251625061,
-0.0014493943890556693,
-0.01162293553352356,
-0.0008845518459565938,
0.021215470507740974,
-0.02698489837348461,
0.0016977839404717088,
0.025201138108968735,
0.026624346151947975,
-0.025967838242650032,
0.03509104251861572,
-0.004971014801412821,
0.0474402941763401,
-0.0035822992213070393,
-0.0407181978225708,
-0.04445309937000275,
-0.0560515932738781,
0.04710172861814499,
-0.004016692750155926,
0.0402844063937664,
-0.0027654943987727165,
-0.019442787393927574,
0.02660386636853218,
-0.0034730678889900446,
-0.0018896851688623428,
-0.022205589339137077,
0.03456030413508415,
-0.015537573955953121,
-0.019193347543478012,
0.0064016710966825485,
-0.08655127882957458,
-0.0004890933632850647,
0.014202678576111794,
-0.08294043689966202,
0.0739150121808052,
0.016254033893346786,
0.0043761227279901505,
-0.026522090658545494,
-0.05460888147354126,
-0.018926803022623062,
-0.017525896430015564,
0.04050365835428238,
-0.024820970371365547,
-0.01149739883840084,
0.01966695860028267,
-0.018274562433362007,
0.039292603731155396,
0.01213568914681673,
0.03020261414349079,
0.013938268646597862,
-0.016388528048992157,
-0.024015700444579124,
-0.024422399699687958,
0.005347038619220257,
-0.0069159287959337234,
-0.008394472301006317,
-0.05499875545501709,
0.049341410398483276,
0.013381624594330788,
0.011361975222826004,
0.0075392089784145355,
0.021134797483682632,
0.04071136564016342,
-0.07139649987220764,
-0.01417265273630619,
0.04217202588915825,
0.002204370917752385,
-0.008464423008263111,
-0.07387334108352661,
0.01637864299118519,
0.026971787214279175,
0.05982606112957001,
-0.012026791460812092,
-0.01621991954743862,
-0.029149075970053673,
-0.03387323394417763,
-0.010440673679113388,
0.02577979303896427,
-0.02891567535698414,
0.014940974302589893,
-0.014341076835989952,
0.004105724859982729,
0.025448892265558243,
0.006488218437880278,
0.009781813248991966,
0.01455303281545639,
-0.0395297110080719,
-0.001363388728350401,
0.01532279048115015,
0.08101353049278259,
-0.0843363031744957,
0.026717321947216988,
0.015467660501599312,
-0.04406202957034111,
0.06721843779087067,
0.01169949397444725,
-0.05195080116391182,
-0.0163105595856905,
0.003501100465655327,
0.017172405496239662,
0.016282739117741585,
-0.04936020448803902,
0.02610602043569088,
0.059335581958293915,
-0.04291113093495369,
0.0006925300695002079,
0.012365237809717655,
0.027245711535215378,
0.053367435932159424,
0.018449168652296066,
-0.06505682319402695,
0.016362959519028664,
-0.0159483402967453,
-0.009355904534459114,
0.011430635116994381,
-0.014248675666749477,
0.03460519015789032,
-0.009561436250805855,
0.031206225976347923,
0.068637415766716,
0.050494760274887085,
0.02791016548871994,
-0.012059533037245274,
-0.026361258700489998,
-0.052562177181243896,
-0.004211339168250561,
-0.05230424553155899,
0.0565490759909153,
0.02152888849377632,
-0.011903502978384495,
0.011377410963177681,
0.01919088326394558,
0.010273021645843983,
0.022025227546691895,
0.059719834476709366,
-0.009075472131371498,
-0.019884712994098663,
0.012487896718084812,
-0.015889177098870277,
0.01848600059747696,
-0.018420975655317307,
0.044395118951797485,
-0.04078912362456322,
0.004489697981625795,
0.005247853230684996,
0.02130950428545475,
0.018139759078621864,
0.029535289853811264,
0.0031204859260469675,
-0.01829306222498417,
-0.028261588886380196,
-0.04354902356863022,
0.016297299414873123,
0.007353631779551506,
-0.03373834863305092,
-0.025089407339692116,
0.02174525521695614,
-0.011791390366852283,
0.02579265832901001,
-0.02834203653037548,
-0.010598387569189072,
0.015177530236542225,
0.01489919051527977,
0.03579627349972725,
0.009465863928198814,
-0.010052493773400784,
-0.0072589414194226265,
-0.0075761848129332066,
-0.05395376682281494,
-0.02158692292869091,
0.0827823281288147,
0.045128513127565384,
-0.0012106247013434768,
-0.01153445616364479,
-0.013885686174035072,
-0.058056507259607315,
-0.05853845179080963,
0.0027308992575854063,
0.053858254104852676,
0.025620542466640472,
-0.013182242400944233,
-0.04065011069178581,
0.01372725423425436,
0.013165664859116077,
0.0002476685622241348,
0.04139367863535881,
0.15541717410087585,
-0.07950180768966675,
0.015493560582399368,
0.03626072779297829,
0.04236801713705063,
0.0006197228212840855,
-0.0324418842792511,
0.045070163905620575,
0.02244415692985058,
0.06881389021873474,
-0.0038398336619138718,
0.05533893033862114,
-0.05220727622509003,
0.0826123058795929,
0.0356561653316021,
-0.0309430044144392,
-0.04365359991788864,
-0.03040308691561222,
-0.0050877672620117664,
-0.027066320180892944,
0.02094796486198902,
-0.01230552326887846,
0.04412182793021202,
0.015512455254793167,
0.013722394593060017,
-0.02461588941514492,
0.009741443209350109,
0.018835019320249557,
0.040351614356040955,
0.05505477637052536,
-0.0057936194352805614,
-0.038931697607040405,
-0.06991677731275558,
0.025990091264247894,
0.04077376797795296,
-0.013913441449403763,
-0.016899963840842247,
-0.010459361597895622,
-0.03516292944550514,
0.022207779809832573,
-0.017904911190271378,
-0.03128252178430557,
-0.020115405321121216,
0.006648859940469265,
-0.001966879004612565,
-0.005281481891870499,
-0.02277160994708538,
-0.021618610247969627,
0.010199684649705887,
0.021380282938480377,
0.02097395993769169,
0.04389815032482147,
0.027133451774716377,
0.00796017050743103,
-0.009956341236829758,
-0.04180002957582474,
-0.04296691343188286,
0.09228868782520294,
0.022977156564593315,
0.013814941979944706,
-0.019032100215554237,
-0.023548483848571777,
0.012084969319403172,
-0.01020933035761118,
0.033000729978084564,
-0.005600993521511555,
-0.011997424066066742,
0.029604999348521233,
-0.009765970520675182,
-0.06805267184972763,
-0.0028732919599860907,
0.05925639718770981,
0.0426972359418869,
0.010701159946620464,
-0.007752120029181242,
-0.038009192794561386,
0.021511627361178398,
0.06509330868721008,
-0.015392456203699112,
-0.002167127560824156,
-0.0025622034445405006,
-0.006224141456186771,
-0.022000035271048546,
-0.09815018624067307,
-0.07692677527666092,
0.027865540236234665,
-0.008202267810702324,
-0.011217096820473671,
0.09395046532154083,
-0.01951851323246956,
0.0355408750474453,
-0.035568032413721085,
-0.03609142825007439,
-0.023045113310217857,
-0.05633731186389923,
0.009431233629584312,
-0.025999708101153374,
0.006696595810353756,
-0.07914736121892929,
0.061145029962062836,
-0.03206394985318184,
0.02609303593635559,
0.05299622565507889,
0.015416930429637432,
0.003945390693843365,
0.01636076346039772,
-0.03155658021569252,
-0.06185625120997429,
-0.01777045801281929,
0.0388982929289341,
0.028494032099843025,
-0.04185229167342186,
-0.0044402265921235085,
-0.05264102667570114,
0.016249768435955048,
-0.007556344382464886,
0.005326400510966778,
-0.05097828805446625,
0.03637177124619484,
0.0335158072412014,
0.0398283451795578,
-0.013045121915638447,
-0.04927172139286995,
-0.016361217945814133,
0.05588586628437042,
-0.0170641727745533,
0.011891880072653294,
-0.011693241074681282,
0.031376972794532776,
-0.05540720745921135,
-0.032196544110774994,
-0.005826340056955814,
0.04118240624666214,
0.07462891936302185,
0.058587100356817245,
0.02223457582294941,
-0.011703738011419773,
-0.0338066890835762,
0.029268678277730942,
-0.024633370339870453,
0.05186346918344498,
0.07241718471050262,
0.005357417277991772,
-0.002819818677380681,
0.0010304603492841125,
-0.016388552263379097,
0.018228037282824516,
0.04441765323281288,
0.0225217342376709,
-0.004961143713444471,
0.017409758642315865,
0.01592935249209404,
-0.004745367914438248,
-0.007669670507311821,
0.01401982456445694,
-0.013087787665426731,
-0.02254524454474449,
0.009567284025251865,
-0.02570655755698681,
-0.0615251362323761,
-0.08023320138454437,
0.0029793118592351675,
-0.01180223561823368,
-0.014345725066959858,
0.010504492558538914,
0.006950289011001587,
0.03375586122274399,
0.0008481934783048928,
0.0016905473312363029,
-0.00765248853713274,
-0.0166296549141407,
-0.05595812574028969,
-0.013449596241116524,
0.0153282405808568,
0.04164974391460419,
0.0055350661277771,
0.019097452983260155,
0.007439899258315563,
-0.02540881372988224,
-0.06918764114379883,
-0.034145794808864594,
-0.023338573053479195,
0.006615007296204567,
-0.015531984157860279,
0.000057367484259884804,
0.02545906789600849,
0.002470639767125249,
-0.006556794513016939,
0.015669649466872215,
-0.06960487365722656,
-0.02151077426970005,
-0.004637585487216711,
0.0033331322483718395,
0.016721384599804878,
-0.003512012306600809,
0.008980154991149902,
-0.02048383466899395,
0.009125001728534698,
-0.016760079190135002,
-0.016849583014845848,
-0.03447069227695465,
-0.043318185955286026,
-0.03269778564572334,
-0.013873014599084854,
0.02517121285200119,
0.012582719326019287,
0.016820281744003296,
0.0004166811122559011,
-0.029747936874628067,
-0.06767918169498444,
-0.04438325762748718,
-0.02662660926580429,
-0.03463955968618393,
-0.03735637664794922,
0.017320089042186737,
0.0060042343102395535,
-0.05700785294175148,
0.06228490546345711,
-0.08216708153486252,
0.011280344799160957,
-0.017897367477416992,
0.011331751942634583,
0.006824535317718983,
0.04129340499639511,
0.01777396909892559,
-0.02156745083630085,
0.026117824018001556,
-0.05862581729888916,
-0.01596497744321823,
0.03263325244188309,
-0.007931060157716274,
0.022159643471240997,
0.029382772743701935,
-0.01770794205367565,
-0.003091392107307911,
-0.009381326846778393,
-0.05060134083032608,
0.03289763629436493,
-0.018213773146271706,
0.016868865117430687,
0.011297207325696945,
0.07176972925662994,
-0.03139602392911911,
0.0001927614357555285,
0.05665477365255356,
-0.06381861120462418,
-0.047887470573186874,
0.004991552326828241,
0.017650766298174858,
0.04312632605433464,
0.022342564538121223,
0.029623430222272873,
0.012723797000944614,
-0.0022114813327789307,
-0.05190606787800789,
-0.0260500255972147,
-0.047262370586395264,
-0.014401862397789955,
0.038540199398994446,
-0.034015703946352005,
-0.015757134184241295,
0.037542033940553665,
-0.0035234203096479177,
-0.010900918394327164,
-0.013574279844760895,
0.01931934803724289,
-0.05044039338827133,
-0.025288693606853485,
-0.05112910270690918,
0.0017018970102071762,
0.013049338012933731,
0.0021564424969255924,
0.004705588798969984,
-0.04142428934574127,
0.027094673365354538,
-0.032023414969444275,
0.011998358182609081,
-0.010426849126815796,
0.007584604900330305,
-0.02861844375729561,
-0.0031416600104421377,
0.009705720469355583,
-0.008249074220657349,
-0.02601788006722927,
-0.05785566568374634,
0.0036291813012212515,
0.01976737193763256,
-0.015748586505651474,
0.013679461553692818,
-0.001275000860914588,
0.03229666128754616,
0.013636397197842598,
0.03561782464385033,
0.006094169802963734,
-0.0511840395629406,
-0.019902141764760017,
-0.027404936030507088,
0.02438841573894024,
-0.012527932412922382,
0.0274981576949358,
0.021215902641415596,
0.06970955431461334,
0.0011685312492772937,
0.05484748259186745,
-0.020111992955207825,
0.029386980459094048,
-0.012626532465219498,
0.026556720957159996,
0.01332014612853527,
0.03295579552650452,
0.02691950835287571,
-0.058835119009017944,
0.03983217850327492,
-0.025978336110711098,
-0.058253441005945206,
0.016299864277243614,
-0.006482764147222042,
0.021434465423226357,
0.040410418063402176,
0.031420208513736725,
-0.009247108362615108,
-0.06595588475465775,
0.014950830489397049,
-0.02476593293249607,
0.0023892424069344997,
0.00017018038488458842,
-0.016510434448719025,
-0.06431124359369278,
0.06471695005893707,
-0.02114420011639595,
-0.03203609213232994,
0.027355162426829338,
-0.01641136221587658,
0.02352805621922016,
-0.015963252633810043,
0.06570691615343094,
-0.0043710642494261265,
-0.014567853882908821,
0.06444334983825684,
0.004148926120251417,
-0.022311879321932793,
0.034537333995103836,
-0.014830796048045158,
-0.02280217781662941,
0.024962052702903748,
0.016476105898618698,
-0.03500885143876076,
-0.03559212014079094,
0.04447731748223305,
0.010692477226257324
] |
Série / Division :
RPPM - PVBMC
Texte :
L'article
30 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a modifié les modalités d'application de la taxe forfaitaire sur les objets précieux, prévue à
l'article 150 VI du code général des impôts (CGI), en portant de 10 % à 11 % le taux applicable aux cessions ou exportations
de métaux précieux, et ce, pour les opérations réalisées depuis le 1er janvier 2018.
Actualité liée :
X
Documents liés :
BOI-RPPM-PVBMC-20-10 : RPPM - Plus-values sur biens
meubles et taxe forfaitaire sur les objets précieux - Taxe forfaitaire sur les objets précieux - Application de plein droit de la taxe forfaitaire
BOI-RPPM-PVBMC-20-30 : RPPM - Plus-values sur biens meubles et taxe forfaitaire sur les
objets précieux - Taxe forfaitaire sur les objets précieux - Cas particulier de Monaco
Signataire des document liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00057 | https://bofip.impots.gouv.fr/bofip/11228-PGP.html/identifiant=ACTU-2018-00057 | 2018-04-27 00:00:00 | d0326734723fbb439bb159360bc00b2222485b2703ac4a7d27472b59afa00e51 | [
-0.05321308225393295,
-0.001066250610165298,
0.026355821639299393,
-0.006745599210262299,
-0.02897508256137371,
-0.07888751477003098,
-0.052382830530405045,
0.0503208301961422,
0.07422489672899246,
-0.1252945214509964,
0.007189283613115549,
0.06341288983821869,
-0.11205924302339554,
-0.05742371454834938,
0.023575084283947945,
0.01904558762907982,
0.06036708503961563,
0.03462301939725876,
0.038951825350522995,
-0.007460315246134996,
0.11355211585760117,
0.048323918133974075,
0.017734328284859657,
0.0389862023293972,
-0.023888053372502327,
0.06956351548433304,
0.0028264482971280813,
-0.09186825156211853,
-0.03639024868607521,
-0.00389851164072752,
-0.07855039834976196,
0.007547639310359955,
0.007939256727695465,
0.05162105709314346,
0.0011576421093195677,
-0.02344035543501377,
0.01706111617386341,
-0.029212582856416702,
-0.01804189197719097,
0.007762836292386055,
0.013494972139596939,
0.038433220237493515,
0.06179583817720413,
0.03424040228128433,
0.0100617166608572,
0.038190942257642746,
-0.007385291624814272,
0.06026962026953697,
0.02583887055516243,
0.04097557067871094,
-0.03125729411840439,
0.058905813843011856,
0.07074641436338425,
0.009324737824499607,
-0.0006666224799118936,
-0.019644558429718018,
-0.06040259078145027,
-0.041645295917987823,
0.09702567756175995,
-0.09671468287706375,
-0.03754671663045883,
-0.0020364834927022457,
-0.03316366672515869,
-0.02228415384888649,
0.019464295357465744,
-0.04142149165272713,
0.012836496345698833,
-0.06459775567054749,
0.03801862150430679,
-0.010977455414831638,
0.022854788228869438,
-0.006493719294667244,
0.0115070641040802,
0.06708274781703949,
-0.0011372886365279555,
0.043735552579164505,
-0.03841391205787659,
0.07461832463741302,
0.017949117347598076,
-0.03394113481044769,
-0.05404194816946983,
-0.023175589740276337,
0.025224899873137474,
-0.00192137504927814,
-0.04090549424290657,
0.006641082465648651,
-0.061198070645332336,
-0.01440813485532999,
0.03132917359471321,
0.004686780273914337,
-0.0029870665166527033,
0.05649052932858467,
-0.061578042805194855,
0.038569968193769455,
0.05297892913222313,
0.057827096432447433,
0.013684472069144249,
-0.03713619336485863,
0.06105843186378479,
0.013548365794122219,
-0.0027575427666306496,
0.03272869437932968,
0.07448544353246689,
-0.021715320646762848,
0.03458248823881149,
-0.043414197862148285,
0.00250598369166255,
-0.0398498997092247,
-0.09371070563793182,
0.01736144907772541,
-0.030932579189538956,
0.000896781450137496,
-0.06242123618721962,
-0.029236627742648125,
-0.0027259034104645252,
-0.0012704228283837438,
0.019528724253177643,
-0.016622593626379967,
0.009424013085663319,
-0.02245420590043068,
-0.01733945496380329,
0.02178104966878891,
-0.01751224882900715,
-0.008577350527048111,
-0.1191089078783989,
-0.030757775530219078,
-0.004185034427791834,
-0.030231749638915062,
-0.028999505564570427,
0.01311874482780695,
0.01897185854613781,
0.009485354647040367,
0.00429132953286171,
-0.019043469801545143,
0.008314195089042187,
-0.0023242866154760122,
0.009142191149294376,
0.05594721809029579,
0.011095911264419556,
0.03422584757208824,
-0.07495404034852982,
0.017323775216937065,
-0.04722408205270767,
0.07540732622146606,
-0.01679045334458351,
0.009859088808298111,
-0.04854331910610199,
-0.0034546442329883575,
-0.013425956480205059,
0.01850796863436699,
-0.05805583670735359,
0.0233637485653162,
0.013049794360995293,
-0.028407176956534386,
0.017933711409568787,
-0.021572714671492577,
0.003233279101550579,
0.10536926239728928,
-0.05231643095612526,
-0.02231384813785553,
0.0230121910572052,
-0.012389983050525188,
-0.009540659375488758,
-0.0006654855678789318,
-0.026695238426327705,
-0.02811112068593502,
0.035286277532577515,
0.013567752204835415,
-0.008239427581429482,
0.034453023225069046,
-0.09004813432693481,
0.022021804004907608,
0.021261215209960938,
-0.009412390179932117,
-0.0021969552617520094,
-0.03990058973431587,
0.030164362862706184,
0.010367052629590034,
-0.027163954451680183,
0.04533063992857933,
-0.07253793627023697,
-0.026589233428239822,
-0.04333704337477684,
0.005735035054385662,
-0.0072416383773088455,
0.09433332085609436,
-0.0313229039311409,
-0.00945466198027134,
-0.004515850450843573,
-0.01098616886883974,
-0.04643934220075607,
-0.010392328724265099,
-0.0594942569732666,
0.029059596359729767,
-0.003279000287875533,
-0.035410210490226746,
0.0012101676547899842,
0.08394520729780197,
0.030421985313296318,
-0.04328430816531181,
-0.022949257865548134,
0.039284225553274155,
0.008071430958807468,
0.02045186050236225,
0.0032864210661500692,
-0.04403449222445488,
0.023600980639457703,
0.010907440446317196,
-0.02459653653204441,
-0.05985172092914581,
0.019806718453764915,
-0.03121226653456688,
0.02914479561150074,
0.03639604151248932,
0.005230054724961519,
-0.05069168657064438,
0.043286774307489395,
-0.011401197873055935,
0.03737334534525871,
0.0053442115895450115,
-0.018561050295829773,
-0.00922566931694746,
-0.07569470256567001,
-0.00583835132420063,
0.05764371156692505,
0.010061686858534813,
-0.02556060254573822,
0.011001660488545895,
-0.013658151961863041,
-0.060375966131687164,
0.012209819629788399,
0.014739878475666046,
0.03599362075328827,
-0.015700019896030426,
0.06634245812892914,
-0.013947981409728527,
-0.026615271344780922,
0.03311523050069809,
-0.016296258196234703,
0.04042745381593704,
0.03029814548790455,
0.04207606986165047,
0.02594432421028614,
0.042247314006090164,
0.0022106640972197056,
-0.0053116325289011,
-0.02262934483587742,
0.028046682476997375,
0.012520108371973038,
0.015680745244026184,
0.016734648495912552,
0.0020518454257398844,
-0.03712248429656029,
0.037286609411239624,
-0.025408856570720673,
-0.06233762949705124,
0.046874113380908966,
-0.004593318793922663,
-0.02129194512963295,
-0.09707045555114746,
-0.04120257869362831,
0.020966719835996628,
-0.048129066824913025,
-0.04042407497763634,
0.023306818678975105,
-0.07768325507640839,
0.03872004896402359,
0.049749765545129776,
-0.019830625504255295,
-0.0074228509329259396,
-0.032195083796978,
0.006077385973185301,
-0.008541987277567387,
0.04284301772713661,
-0.0071043288335204124,
-0.006067547481507063,
0.02978578768670559,
-0.020886844024062157,
0.03625303879380226,
0.009467530064284801,
-0.025085603818297386,
-0.021131344139575958,
-0.00848162081092596,
-0.010543917305767536,
-0.011485226452350616,
-0.02755570597946644,
0.03214568644762039,
-0.04489028826355934,
0.04488395154476166,
0.028904475271701813,
-0.024228205904364586,
-0.018782392144203186,
-0.013276971876621246,
-0.03001992404460907,
0.04284366965293884,
-0.0031882068142294884,
0.01835760474205017,
0.010125681757926941,
-0.03254590928554535,
-0.024460723623633385,
-0.01459004357457161,
0.01053027343004942,
0.0003888111677952111,
-0.022151442244648933,
-0.06199176236987114,
-0.0031266510486602783,
-0.019522104412317276,
-0.029296981170773506,
-0.01740410551428795,
-0.01136837899684906,
-0.007463354151695967,
0.02444581873714924,
-0.005082610994577408,
-0.0384158156812191,
0.02736901119351387,
0.014687664806842804,
0.004651724360883236,
-0.03701910004019737,
-0.034448351711034775,
-0.017692603170871735,
0.00032554767676629126,
0.09274384379386902,
0.0009560586768202484,
0.032873161137104034,
-0.037314217537641525,
-0.04065115004777908,
0.04934646934270859,
0.01043704617768526,
-0.04489145800471306,
0.01257473323494196,
-0.025233140215277672,
0.036618318408727646,
0.024050269275903702,
-0.040926493704319,
-0.003933700732886791,
-0.01888626627624035,
0.010207129642367363,
-0.06176247447729111,
0.016483908519148827,
0.03976297006011009,
0.011437744833528996,
0.007913864217698574,
-0.060055337846279144,
-0.0052090841345489025,
-0.021376213058829308,
-0.03410786762833595,
0.012348371557891369,
-0.012886615470051765,
-0.005838416051119566,
0.004815876949578524,
0.034103382378816605,
0.03762638941407204,
-0.02827899158000946,
0.06797315180301666,
0.0064965421333909035,
-0.017255952581763268,
-0.045290302485227585,
-0.019451336935162544,
-0.017981311306357384,
0.043998055160045624,
-0.0005627590580843389,
-0.04015710949897766,
0.02826552465558052,
-0.00733307795599103,
0.008823376148939133,
0.05186436325311661,
-0.009142630733549595,
0.016723407432436943,
0.02474917098879814,
-0.013673351146280766,
-0.01909368298947811,
-0.011264576576650143,
-0.012109576724469662,
0.04023638367652893,
-0.03346090391278267,
0.04026630520820618,
0.012979450635612011,
0.009029165841639042,
-0.01848331093788147,
-0.026891028508543968,
0.01820448786020279,
-0.034468475729227066,
0.053470391780138016,
0.04051954299211502,
0.04352882504463196,
0.00980433914810419,
0.0047967140562832355,
-0.035832829773426056,
-0.005117454100400209,
0.06907260417938232,
0.010151621885597706,
-0.00044385326327756047,
0.01811707206070423,
0.026681959629058838,
-0.008006304502487183,
-0.048501208424568176,
-0.013234126381576061,
-0.022462980821728706,
0.027112040668725967,
-0.0039671906270086765,
0.006235143635421991,
0.019048521295189857,
0.018457254394888878,
0.07035180181264877,
0.07033972442150116,
-0.010852761566638947,
0.01059627439826727,
-0.07275755703449249,
0.009367061778903008,
0.014518065378069878,
0.08172901719808578,
0.005622369237244129,
0.08185845613479614,
-0.06267993897199631,
0.05337993800640106,
-0.014055149629712105,
0.03778688982129097,
0.08334854245185852,
0.14127618074417114,
0.0001777747384039685,
0.026138171553611755,
0.03084813430905342,
0.021205058321356773,
-0.0343591570854187,
-0.016540909186005592,
-0.02048812247812748,
0.04526149109005928,
0.09610762447118759,
-0.0704156756401062,
-0.042365144938230515,
0.0030984003096818924,
0.016628019511699677,
0.02088487520813942,
-0.03024623729288578,
-0.020862994715571404,
-0.03431921824812889,
-0.010511064901947975,
0.010466285981237888,
0.036438342183828354,
-0.03207080066204071,
-0.024284012615680695,
0.05345073342323303,
0.02649647928774357,
-0.08539661020040512,
-0.00642173970118165,
0.023508867248892784,
-0.023778878152370453,
0.07098300755023956,
0.017522959038615227,
0.0258348248898983,
-0.05095094442367554,
0.003127675037831068,
0.021283522248268127,
-0.014895045198500156,
0.011773073114454746,
-0.029926203191280365,
-0.03332406282424927,
0.010714014992117882,
-0.012415650300681591,
0.01312246359884739,
-0.0429387129843235,
0.005892305634915829,
0.00691257743164897,
-0.07427943497896194,
-0.04119238629937172,
0.004046228248625994,
-0.015784865245223045,
-0.022624274715781212,
0.03822706639766693,
0.017231741920113564,
0.00416870042681694,
0.017167845740914345,
-0.012090782634913921,
-0.02049705758690834,
-0.04176817089319229,
0.04436967521905899,
0.018724968656897545,
0.05599155277013779,
0.027601104229688644,
0.07162400335073471,
0.04977668449282646,
0.008546961471438408,
-0.02636198326945305,
0.04896169900894165,
0.001850857981480658,
0.01093487162142992,
0.003735009580850601,
-0.008092942647635937,
-0.03141974285244942,
-0.01615392230451107,
0.022562356665730476,
0.048004962503910065,
0.05760171264410019,
0.05748281627893448,
0.03318506479263306,
0.027175379917025566,
0.0057170032523572445,
-0.04296872019767761,
0.013097425922751427,
-0.010370628908276558,
-0.035037171095609665,
-0.05472688749432564,
-0.010522653348743916,
0.019321991130709648,
0.045639000833034515,
-0.022307908162474632,
0.08015815168619156,
0.008022506721317768,
0.03600411117076874,
-0.014575217850506306,
-0.020398832857608795,
0.006648760288953781,
0.015667136758565903,
-0.015814023092389107,
0.05809134617447853,
-0.027864577248692513,
-0.038291797041893005,
-0.004572433419525623,
-0.018604736775159836,
0.025333069264888763,
0.014720343053340912,
-0.016997674480080605,
0.02035515196621418,
0.007650263141840696,
0.020083075389266014,
-0.020500117912888527,
0.030262546613812447,
0.017749710008502007,
-0.0062610008753836155,
0.026585275307297707,
-0.023319372907280922,
0.022352172061800957,
0.020128102973103523,
-0.02300434373319149,
-0.016625721007585526,
-0.028725801035761833,
-0.018083959817886353,
0.008784053847193718,
0.018663043156266212,
0.029721340164542198,
-0.041932567954063416,
0.011785941198468208,
-0.00615040585398674,
0.019005538895726204,
0.009982851333916187,
0.05038587749004364,
0.015391472727060318,
-0.020647982135415077,
-0.02262217178940773,
-0.017760144546628,
0.007592842448502779,
0.041968587785959244,
0.06530873477458954,
0.0124057587236166,
-0.03448968380689621,
-0.043204985558986664,
-0.04655291140079498,
0.037870969623327255,
-0.006168517284095287,
0.07508762180805206,
0.012228218838572502,
0.014023260213434696,
0.0316789411008358,
-0.01598518341779709,
0.01597011089324951,
-0.028215443715453148,
0.008226345293223858,
-0.05408250167965889,
-0.014500882476568222,
0.011043396778404713,
0.0003579060430638492,
0.01609729789197445,
-0.02162904478609562,
-0.029294265434145927,
0.009346899576485157,
-0.03025662526488304,
-0.011096157133579254,
-0.02206840179860592,
-0.028973806649446487,
0.0005407980061136186,
-0.052780941128730774,
-0.030857698991894722,
-0.043016962707042694,
0.03182976692914963,
-0.03555842489004135,
0.010438617318868637,
-0.010639941319823265,
0.01952884905040264,
-0.008459031581878662,
-0.025780368596315384,
-0.029435083270072937,
0.016913697123527527,
-0.0016826741630211473,
-0.010755867697298527,
-0.022436276078224182,
0.027168648317456245,
-0.033641379326581955,
0.013976657763123512,
0.0171945933252573,
-0.012446656823158264,
0.0006074147531762719,
-0.010539114475250244,
-0.013759971596300602,
-0.01720246486365795,
0.05106045678257942,
0.03527713567018509,
-0.008427998051047325,
-0.028011297807097435,
-0.0049576652236282825,
-0.004815805237740278,
0.0077844420447945595,
-0.05135812237858772,
0.00797966867685318,
0.005770752672106028,
-0.036568813025951385,
0.01210433803498745,
-0.06626814603805542,
0.017350945621728897,
0.0059937117621302605,
0.005812413524836302,
-0.04568935185670853,
-0.0097337132319808,
-0.002013459336012602,
0.0471075139939785,
0.0050374772399663925,
0.06350293755531311,
-0.005479039158672094,
-0.05684494227170944,
-0.05728483200073242,
-0.031047934666275978,
-0.07232777774333954,
-0.01212825533002615,
-0.023188192397356033,
-0.029115624725818634,
-0.0608641617000103,
-0.06489495187997818,
-0.054653581231832504,
-0.013485537841916084,
-0.001463080057874322,
0.0064277686178684235,
-0.04511580243706703,
0.03750719502568245,
-0.01508515514433384,
0.009451170451939106,
0.07863106578588486,
0.06057094782590866,
-0.012049601413309574,
0.05542222037911415,
-0.004437240771949291,
0.02546979859471321,
0.032673392444849014,
-0.07171761989593506,
0.024539317935705185,
-0.03475337475538254,
-0.007910901680588722,
0.018301881849765778,
0.03755389153957367,
0.0012523613404482603,
-0.0003265674749854952,
0.050247032195329666,
0.029220838099718094,
0.03416416049003601,
0.06104864925146103,
-0.013119537383317947,
-0.04732242226600647,
-0.029348108917474747,
0.020381806418299675,
0.03547242283821106,
-0.007572457194328308,
0.011262238025665283,
-0.017039654776453972,
0.01756512001156807,
-0.014033138751983643,
-0.05274493619799614,
-0.026496276259422302,
-0.00970911979675293,
-0.015598888508975506,
0.01865389011800289,
-0.05853087827563286,
0.03351382538676262,
0.030249107629060745,
-0.006589415017515421,
0.00935040507465601,
0.025514090433716774,
-0.027099326252937317,
-0.02724270336329937,
0.022014448419213295,
0.010586017742753029,
0.004115539602935314,
0.022061508148908615,
-0.02218463271856308,
0.06045578047633171,
0.06510764360427856,
0.031861476600170135,
0.02766403928399086,
-0.0035238158889114857,
0.003112758742645383,
0.036431312561035156,
0.04311032593250275,
-0.012913686223328114,
-0.015037516131997108,
0.05133988708257675,
0.03170913830399513,
-0.01860317401587963,
0.055425770580768585,
-0.010836663655936718,
0.00013069278793409467,
0.011588949710130692,
0.019016455858945847,
0.08372090756893158,
0.035009950399398804,
0.05356421321630478,
-0.026225566864013672,
0.042623020708560944,
-0.02669115550816059,
-0.0032285177148878574,
0.011811360716819763,
-0.004543511662632227,
0.05269250273704529,
0.05109820514917374,
-0.02067631296813488,
-0.01390272006392479,
-0.021158933639526367,
0.006373171228915453,
-0.04556112736463547,
0.004576568491756916,
0.03586339205503464,
0.04191102832555771,
0.0071672964841127396,
0.046400826424360275,
-0.028737489134073257,
0.027454746887087822,
0.002202164614573121,
0.009728084318339825,
0.02339121885597706,
0.014663620851933956,
0.0004190475447103381,
-0.02696188911795616,
-0.0331990048289299,
-0.014092766679823399,
0.012569546699523926,
-0.04336864501237869,
-0.02272329293191433,
0.06471513211727142,
0.03523197025060654,
-0.12359973043203354,
-0.02880389429628849,
0.022172708064317703,
-0.00460064597427845,
0.07347902655601501,
0.023915525525808334,
0.026109354570508003,
0.0194373968988657,
0.055620335042476654,
-0.006578580942004919,
-0.0033738159108906984,
-0.02764403447508812,
0.01898074708878994,
0.014810431748628616,
0.0064855157397687435,
0.008382894098758698,
-0.06333336234092712,
0.016060810536146164,
-0.029214128851890564,
-0.010666098445653915,
-0.01815757341682911,
-0.03939709812402725,
0.03184281662106514
] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2015-00226 | https://bofip.impots.gouv.fr/bofip/10347-PGP.html/identifiant=ACTU-2015-00226 | 2015-12-02 00:00:00 | 6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4 | [
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Séries / Divisions :
REC - PREA ; REC - GAR ; REC - FORCE ; REC - SOLID ; REC - EVTS ; CF - INF
Texte :
La présente publication a pour objet de compléter la mise à jour des commentaires intervenue le 27 novembre 2019 relative à la création de la saisie administrative à tiers détenteur (SATD) et à l'unification du régime d'opposition à poursuites à compter du 1er janvier 2019 opérées par l'article 73 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017.
Actualité liée :
27/11/2019 : REC - Création de la saisie administrative à tiers détenteur (SATD) et unification du régime d'opposition à poursuites (loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, art. 73)
Documents liés :
BOI-REC : REC - Recouvrement
BOI-REC-PREA-10-10-30 : REC - Modalités et mesures préalables à l'action en recouvrement - Phase préliminaire - Avis de mise en recouvrement - Établissement et notification aux solidaires et coobligés
BOI-REC-PREA-10-20 : REC - Modalités et mesures préalables à l'action en recouvrement - Phase préliminaire à l'action en recouvrement - Relance des défaillants de paiement et mise en demeure de payer
BOI-REC-PREA-20-20-40 : REC - Modalités et mesures préalables à l'action en recouvrement - Suspension des poursuites - Sursis de paiement - Effets
BOI-REC-GAR-10-10-10-20 : REC - Sûretés et garanties du recouvrement - Suretés réelles - Privilèges - Classement
BOI-REC-GAR-10-10-20-20 : REC - Sûretés et garanties du recouvrement - Sûretés réelles - Privilèges du Trésor - Mise en œuvre
BOI-REC-GAR-20-10-30-10 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires - Saisie conservatoire des biens meubles corporels
BOI-REC-GAR-20-10-30-20 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires - Saisie conservatoire des créances
BOI-REC-GAR-20-30-20-20 : REC - Sûretés et garanties du recouvrement - Mesures conservatoires sur le fonds de commerce - Opposition au paiement du prix de vente d'un fonds de commerce
BOI-REC-GAR-20-40-30-20 : REC - Sûretés et garanties du recouvrement - Cautionnement - Modalités de mise en cause de la caution
BOI-REC-GAR-20-40-30-30 : REC - Sûretés et garanties du recouvrement - Cautionnement - Subrogation après paiement de la caution
BOI-REC-GAR-20-40-30-40 : REC - Sûretés et garanties du recouvrement - Cautionnement - Contestations de la caution
BOI-REC-FORCE : REC - Mise en œuvre du recouvrement forcé
BOI-REC-FORCE-10 : REC - Mise en œuvre du recouvrement forcé - Règles générales relatives aux saisies de droit commun
BOI-REC-FORCE-20 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières de droit commun
BOI-REC-FORCE-20-10-10 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières - Saisie-attribution - Principes généraux
BOI-REC-FORCE-20-10-20 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières de droit commun - Saisie-attribution - Cas particuliers
BOI-REC-FORCE-20-30-10 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières - Saisie-vente - Règles générales
BOI-REC-FORCE-20-40 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières de droit commun - Saisie et vente des droits d'associé et des valeurs mobilières
BOI-REC-FORCE-20-50 : REC - Mise en œuvre du recouvrement forcé - Saisies mobilières de droit commun - Détournement d'objets saisis
BOI-REC-FORCE-60 : REC - Mise en œuvre du recouvrement forcé - Frais de poursuites
BOI-REC-SOLID : REC - Solidarités diverses et actions patrimoniales
BOI-REC-SOLID-20-10-10 : REC - Solidarité au paiement - Liquidateurs amiables - Responsabilité des détenteurs et séquestres de fonds - Obligation au passif des associés de sociétés civiles
BOI-REC-SOLID-20-10-20 : REC - Responsabilité des dirigeants - Solidarité de paiement - Responsabilité des associés de sociétés en nom collectif, des dépositaires publics, séquestres et liquidateurs amiables
BOI-REC-SOLID-30-40 : REC - Solidarités diverses et actions patrimoniales - Reconstitution et surveillance du patrimoine des débiteurs - Recouvrement des sommes dues par des redevables en indivision
BOI-REC-EVTS-10-10 : REC - Evènements affectant l'action en recouvrement - Procédures amiables et procédures collectives de règlement du passif - Procédures amiables
BOI-REC-EVTS-10-20-20 : REC - Evènements affectant l'action en recouvrement - Procédures amiables et procédures collectives de règlement du passif - Procédures judiciaires - Procédure de redressement judiciaire
BOI-REC-EVTS-10-20-30-20 : REC - Evènements affectant l'action en recouvrement - Procédures amiables et procédures collectives de règlement du passif - Procédures judiciaires - Rétablissement professionnel
BOI-REC-EVTS-10-30 : REC - Evènements affectant l'action en recouvrement - Procédures amiables et procédures collectives de règlement du passif - La déclaration de créances
BOI-REC-EVTS-30-20 : REC - Evènements affectant l'action en recouvrement - Prescription de l'action en recouvrement - Modification du délai de prescription
BOI-CF-INF-30-30 : CF - Infractions et sanctions - Mise en œuvre des pénalités fiscales - Règles relatives au recouvrement, au contentieux, à la prescription et à la solidarité dans le paiement des pénalités fiscales
Signataire des documents liés :
Carine Bernard, Cheffe du bureau droit et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2019-00284 | https://bofip.impots.gouv.fr/bofip/12025-PGP.html/ACTU-2019-00284-9 | 2020-08-19 00:00:00 | 06caf39a7fcae73b14b5e57f10af1eb3648019865c80c04e524de7df0ed0c904 | [
-0.0974494144320488,
0.02867618203163147,
-0.05040594935417175,
0.038310758769512177,
-0.03466577082872391,
-0.061000216752290726,
-0.016346339136362076,
0.07217370718717575,
0.06795870512723923,
0.010746045038104057,
-0.06489743292331696,
0.08717091381549835,
-0.028926847502589226,
-0.022202840074896812,
-0.06429332494735718,
0.048173584043979645,
0.04940260946750641,
0.0523722767829895,
-0.010665888898074627,
0.029470818117260933,
0.08120627701282501,
0.03205593675374985,
0.0368785597383976,
-0.034464966505765915,
0.02054726332426071,
0.04208048805594444,
0.07140424847602844,
-0.04694337770342827,
0.04839133843779564,
-0.028651021420955658,
-0.0800098106265068,
-0.02330848015844822,
0.061907801777124405,
0.013800105080008507,
0.023526828736066818,
0.08421298116445541,
-0.044842638075351715,
0.04094253107905388,
-0.0018618304748088121,
0.005328373983502388,
0.08166543394327164,
-0.033235110342502594,
0.03034367971122265,
0.002301688538864255,
0.027378909289836884,
0.018670082092285156,
-0.08887142688035965,
0.0519949272274971,
0.0236261747777462,
0.052109912037849426,
-0.03849668428301811,
0.013685444369912148,
0.02989192120730877,
-0.009022730402648449,
0.04801173880696297,
-0.0011147123295813799,
-0.14391005039215088,
0.09323202073574066,
0.043487798422575,
-0.036200035363435745,
0.008113440126180649,
-0.0032176810782402754,
-0.0026309203822165728,
-0.017656559124588966,
0.007064811885356903,
0.011093804612755775,
0.036892637610435486,
-0.026460187509655952,
0.11307903379201889,
0.05913665145635605,
0.02649252489209175,
0.043707363307476044,
0.0008640708983875811,
0.013439137488603592,
0.041323356330394745,
0.04247809574007988,
-0.01188415102660656,
0.06114156171679497,
0.028049079701304436,
0.02303216978907585,
-0.06196720898151398,
-0.017264151945710182,
0.009091257117688656,
0.026055069640278816,
0.02944914437830448,
-0.007243878208100796,
-0.02389403060078621,
-0.022479752078652382,
0.015349866822361946,
-0.010602496564388275,
0.015560082159936428,
0.03036309778690338,
-0.005984618794173002,
0.002423807280138135,
-0.011562987230718136,
0.05906447023153305,
-0.033452268689870834,
-0.010560516268014908,
0.05640092492103577,
-0.04075842350721359,
0.00009525921632302925,
0.03156677260994911,
0.013983886688947678,
-0.02687855251133442,
0.028197064995765686,
-0.05399532616138458,
-0.04921448975801468,
-0.07044850289821625,
-0.012756266631186008,
-0.01958596706390381,
-0.04347684606909752,
-0.03642730414867401,
-0.05742833763360977,
-0.020615478977560997,
0.018201647326350212,
0.067855104804039,
-0.00498304795473814,
-0.042436279356479645,
0.004064684733748436,
0.04757566377520561,
0.002544810064136982,
0.042316172271966934,
-0.046687863767147064,
-0.009646727703511715,
-0.08296461403369904,
0.05635332316160202,
0.014811765402555466,
0.013920126482844353,
-0.007186886388808489,
-0.0698387399315834,
0.06585738062858582,
0.047967009246349335,
-0.0126702431589365,
-0.002609405666589737,
0.014981778338551521,
0.008560672402381897,
-0.05203412100672722,
0.07978235185146332,
-0.002249400597065687,
0.008300315588712692,
-0.020216163247823715,
-0.050874605774879456,
-0.0802207812666893,
0.04169163107872009,
-0.007366120349615812,
-0.04193350300192833,
-0.05969146266579628,
-0.056858617812395096,
0.03417082130908966,
0.0824204683303833,
-0.025938918814063072,
0.009278993122279644,
0.019135603681206703,
-0.006119345314800739,
-0.002274848520755768,
-0.04182552546262741,
-0.007733289618045092,
0.04791144281625748,
-0.023323409259319305,
-0.059730906039476395,
-0.007623189594596624,
-0.04264773055911064,
-0.02095951698720455,
0.018936121836304665,
-0.029436519369482994,
-0.056370362639427185,
0.003851909190416336,
0.06876315921545029,
0.029174380004405975,
0.01443083118647337,
-0.029106291010975838,
0.0331597775220871,
0.024726489558815956,
-0.0004091465089004487,
-0.019222717732191086,
-0.020652830600738525,
0.0013019783655181527,
0.028465161100029945,
-0.007205850910395384,
0.06147807464003563,
-0.03458050265908241,
-0.04184877872467041,
-0.02555667981505394,
-0.013386924751102924,
0.04244895651936531,
0.027650607749819756,
-0.002903797896578908,
0.010942467488348484,
-0.01866476610302925,
-0.011413048952817917,
-0.024884240701794624,
-0.01644923910498619,
-0.09355154633522034,
0.0005354590248316526,
-0.003739234060049057,
-0.030933933332562447,
-0.01737828738987446,
0.013817356899380684,
0.04230085387825966,
-0.02023039571940899,
0.02940194308757782,
0.012555032037198544,
0.004275103099644184,
0.040920667350292206,
0.0003240379737690091,
-0.07294055819511414,
-0.02760629542171955,
-0.001916361041367054,
0.029355226084589958,
-0.015369423665106297,
0.06503916531801224,
-0.010176870040595531,
0.00027011026395484805,
0.011561302468180656,
-0.028696319088339806,
-0.027551373466849327,
-0.0019909311085939407,
-0.02616056054830551,
0.05772876739501953,
-0.010196595452725887,
-0.015615059062838554,
-0.02501896768808365,
-0.025732841342687607,
-0.029307009652256966,
0.016748588532209396,
0.02827773056924343,
-0.019856462255120277,
0.020467326045036316,
0.03925417363643646,
0.0067808073945343494,
0.02390068955719471,
-0.009754283353686333,
0.01195126585662365,
-0.0409822054207325,
-0.015123970806598663,
-0.05014006048440933,
0.00466163782402873,
-0.02359137311577797,
0.001054209191352129,
0.05286996066570282,
0.0005382804083637893,
-0.054477568715810776,
0.012966073118150234,
0.02283571846783161,
-0.0454367995262146,
0.025696182623505592,
-0.03906935080885887,
-0.060018230229616165,
-0.018706783652305603,
-0.03339231386780739,
-0.005616546142846346,
0.05824713036417961,
-0.0327090322971344,
0.021608872339129448,
-0.01609017327427864,
0.018570551648736,
0.010716802440583706,
-0.01874191127717495,
-0.018621617928147316,
-0.013204900547862053,
0.011041431687772274,
0.0023691810201853514,
-0.029945319518446922,
0.023258792236447334,
0.016834547743201256,
-0.12394076585769653,
0.07139355689287186,
-0.059049006551504135,
-0.007653009612113237,
-0.0229883324354887,
-0.04799848422408104,
0.07096466422080994,
0.02771720662713051,
0.07775402069091797,
-0.015211041085422039,
0.00172384490724653,
-0.0111770611256361,
0.002607951406389475,
0.05679456144571304,
-0.0164838545024395,
-0.0011904871789738536,
-0.03463899344205856,
-0.03495066612958908,
-0.044006820768117905,
-0.041787322610616684,
0.018716033548116684,
0.028411494567990303,
-0.03858406841754913,
-0.010319776833057404,
-0.0032998439855873585,
-0.034615758806467056,
-0.02522488310933113,
0.027922267094254494,
0.06786555051803589,
0.009380779229104519,
0.015364267863333225,
0.021364407613873482,
0.0286300927400589,
-0.0005444554262794554,
-0.03553946316242218,
-0.04533574730157852,
-0.009195019491016865,
0.0003227208217140287,
-0.005437588784843683,
-0.03441191464662552,
0.0018926226766780019,
-0.01990635134279728,
-0.05319784954190254,
-0.0015300785889849067,
0.0546560101211071,
0.0008251485414803028,
0.023784805089235306,
-0.03876049444079399,
0.001778010162524879,
0.09646329283714294,
0.04816607013344765,
0.02297423779964447,
0.018706219270825386,
-0.031322188675403595,
-0.04711654782295227,
0.0257381871342659,
0.11179956048727036,
0.0057874624617397785,
0.05363297834992409,
-0.02539825066924095,
-0.027456730604171753,
0.032903801649808884,
0.02349916100502014,
-0.0029183051083236933,
-0.0361749567091465,
-0.032819945365190506,
0.02457812801003456,
0.022985825315117836,
-0.051693711429834366,
0.02728847600519657,
0.0416065938770771,
-0.01982194371521473,
-0.0219725351780653,
0.040652841329574585,
0.028813600540161133,
0.06116904318332672,
-0.00123842793982476,
-0.08257882297039032,
-0.026709111407399178,
0.03484638035297394,
-0.007112967781722546,
0.0534454882144928,
-0.0002938584366347641,
0.009733299724757671,
-0.03095276467502117,
0.011796103790402412,
0.029466036707162857,
0.013800467364490032,
0.00791197270154953,
0.015374688431620598,
-0.023499546572566032,
-0.0168907530605793,
0.007309239357709885,
0.020830977708101273,
0.019517429172992706,
0.010905538685619831,
-0.023501766845583916,
0.01149150263518095,
0.03411266207695007,
0.011360668577253819,
0.018570469692349434,
0.02154284156858921,
-0.0041380818001925945,
-0.012399351224303246,
0.017168914899230003,
-0.010391753166913986,
-0.02251996099948883,
-0.02304651215672493,
0.043985072523355484,
-0.01077265851199627,
-0.003669481258839369,
0.010269743390381336,
0.02723574824631214,
0.04626217484474182,
-0.032678015530109406,
0.004540381487458944,
-0.0698462426662445,
0.035689495503902435,
-0.046852581202983856,
0.015965767204761505,
-0.014357130974531174,
-0.02341754175722599,
-0.05502868443727493,
0.041225556284189224,
-0.0154770128428936,
-0.014414471574127674,
-0.03138105198740959,
0.00866447202861309,
0.01531179528683424,
0.021074825897812843,
-0.010102653875946999,
-0.0031142274383455515,
0.030493173748254776,
-0.04039880260825157,
-0.0009503772016614676,
-0.09985906630754471,
-0.031142503023147583,
0.06928087025880814,
0.07515724748373032,
-0.009643017314374447,
0.012067575007677078,
0.006847319193184376,
-0.04409806430339813,
0.0008550803759135306,
0.011526213958859444,
0.026235420256853104,
0.06532011181116104,
0.06323961168527603,
-0.010786144994199276,
-0.014574573375284672,
0.022857749834656715,
0.024579806253314018,
-0.008076184429228306,
0.1622544676065445,
-0.06508927792310715,
0.04286494851112366,
-0.00247595040127635,
0.010506825521588326,
-0.04476766288280487,
-0.03257327899336815,
0.016402684152126312,
0.043452609330415726,
0.06560836732387543,
0.007749991491436958,
0.04273523390293121,
-0.012431209906935692,
0.04814896360039711,
0.025470059365034103,
-0.02872915379703045,
-0.07628524303436279,
0.02189043164253235,
-0.05835766717791557,
-0.039945460855960846,
0.020727230235934258,
-0.013381047174334526,
-0.005382114555686712,
0.011979281902313232,
0.023656846955418587,
-0.04145355150103569,
-0.03246690332889557,
-0.035678695887327194,
0.026323877274990082,
0.08216869086027145,
-0.01283991802483797,
0.03746187686920166,
0.005797257646918297,
-0.019478002563118935,
-0.049265455454587936,
-0.04770591855049133,
0.011999314650893211,
-0.007944867946207523,
-0.040630701929330826,
0.015977883711457253,
0.0014173176605254412,
-0.012794612906873226,
-0.004521150141954422,
-0.006839849520474672,
0.016121745109558105,
0.015180172398686409,
0.00956274289637804,
0.010429303161799908,
0.02318481169641018,
0.04357831925153732,
0.05000236630439758,
0.011897356249392033,
0.026705777272582054,
-0.0022821775637567043,
0.004602460656315088,
-0.0007884451770223677,
-0.026288757100701332,
0.010235527530312538,
0.021325647830963135,
0.018689772114157677,
0.006927749142050743,
-0.02458294667303562,
-0.038454920053482056,
0.022328805178403854,
-0.016643095761537552,
0.004719731397926807,
0.033123333007097244,
0.00905492715537548,
-0.021657776087522507,
-0.06780613958835602,
-0.04158158227801323,
0.03298857435584068,
0.002148341853171587,
0.07679086923599243,
0.05182715877890587,
0.008831869810819626,
0.012257380411028862,
0.0024591514375060797,
-0.021054977551102638,
0.02262985333800316,
0.047567810863256454,
-0.015480219386518002,
-0.0217791348695755,
-0.03667741268873215,
0.0337352454662323,
0.07269783318042755,
0.05745869502425194,
-0.02318565361201763,
0.10550515353679657,
-0.01487998478114605,
0.06578782200813293,
-0.0012155050644651055,
-0.04506974667310715,
-0.04308905825018883,
-0.043357737362384796,
0.01866758242249489,
-0.052732449024915695,
0.01860203593969345,
-0.043286386877298355,
-0.00733301742002368,
-0.05838559940457344,
0.01490074023604393,
0.044264256954193115,
-0.010783263482153416,
-0.02493724599480629,
0.001545491861179471,
-0.04278736189007759,
-0.06919384747743607,
-0.011940989643335342,
0.028627660125494003,
0.048548195511102676,
0.008353658951818943,
0.04353973641991615,
-0.01147798728197813,
0.026348164305090904,
-0.010952846147119999,
-0.02075900137424469,
0.019385118037462234,
-0.013449037447571754,
0.05691768601536751,
0.027269920334219933,
-0.033446602523326874,
-0.061111826449632645,
-0.02052139863371849,
0.015081077814102173,
-0.026487501338124275,
0.02685105800628662,
-0.030998947098851204,
0.025948820635676384,
-0.028498120605945587,
-0.0280578825622797,
-0.01949451118707657,
0.007940678857266903,
0.07309950888156891,
0.02787708304822445,
0.021352652460336685,
-0.0031184705439954996,
-0.030185820534825325,
0.04497389495372772,
-0.05061609670519829,
0.000709942018147558,
0.07730846107006073,
-0.01372464094310999,
0.04528771713376045,
0.014699103310704231,
-0.018261520192027092,
0.009490667842328548,
0.03459210693836212,
-0.01636647619307041,
0.022589975968003273,
0.05391133949160576,
0.0047678654082119465,
-0.00934353657066822,
0.013442602939903736,
-0.01284300908446312,
0.004580952692776918,
-0.05441410094499588,
-0.007593442220240831,
-0.01857640966773033,
-0.010348493233323097,
-0.020376982167363167,
0.014231179840862751,
0.010012432932853699,
-0.022193273529410362,
-0.006464759353548288,
-0.01088637299835682,
-0.012612462975084782,
0.0018056161934509873,
-0.06562533229589462,
0.050715479999780655,
-0.01565735787153244,
-0.00365818222053349,
-0.01858738251030445,
0.02838307060301304,
0.022012250497937202,
-0.042456939816474915,
0.03627966716885567,
-0.011317458935081959,
0.01702568121254444,
0.007439683191478252,
0.03177260607481003,
-0.020941361784934998,
0.02476758509874344,
-0.024177081882953644,
-0.012577984482049942,
-0.03136530891060829,
0.05232539027929306,
0.04701855033636093,
0.013362446799874306,
-0.0404873825609684,
-0.027940712869167328,
0.07901336997747421,
-0.008788928389549255,
-0.01854354329407215,
-0.008709176443517208,
0.02055405080318451,
-0.016014624387025833,
0.0008249067468568683,
-0.038661401718854904,
-0.04230529069900513,
0.003195882076397538,
0.024703070521354675,
-0.03266493231058121,
0.0040210215374827385,
0.01542581245303154,
-0.001161414198577404,
-0.0055359178222715855,
-0.026123931631445885,
-0.03388173505663872,
-0.04588168486952782,
-0.027932239696383476,
-0.025379180908203125,
-0.025295812636613846,
-0.019611014053225517,
0.0028348779305815697,
0.025696532800793648,
-0.06625418365001678,
0.00997983105480671,
-0.05466802418231964,
-0.04579111188650131,
-0.0058998772874474525,
0.031328968703746796,
0.0012250825529918075,
0.04616153985261917,
0.00603951420634985,
-0.046565115451812744,
-0.007609399501234293,
-0.012135614641010761,
0.025097420439124107,
0.016810791566967964,
-0.04239867255091667,
0.030886005610227585,
0.035945501178503036,
-0.0015609749825671315,
0.02609572559595108,
-0.0068572587333619595,
-0.03248390927910805,
0.0035522261168807745,
-0.033923763781785965,
-0.025134196504950523,
0.06766512989997864,
0.05629053711891174,
0.03077886626124382,
-0.009169969707727432,
0.07167627662420273,
-0.009985554032027721,
-0.05136081203818321,
0.06799859553575516,
0.050092872232198715,
0.01764477789402008,
-0.008426684886217117,
0.03370872884988785,
-0.010209686122834682,
0.008022316731512547,
-0.0275123231112957,
0.0006846395554021001,
0.013593306764960289,
0.02445695362985134,
-0.009693237952888012,
-0.05465368926525116,
0.00023734578280709684,
-0.013279734179377556,
-0.007412209175527096,
0.008754231967031956,
-0.005652823019772768,
0.01673363521695137,
-0.0252238716930151,
-0.05475206300616264,
-0.014504309743642807,
-0.03388785943388939,
0.04063362628221512,
-0.007376995403319597,
0.013794752769172192,
-0.011882740072906017,
0.009470280259847641,
-0.012621884234249592,
0.040274787694215775,
-0.018866395577788353,
0.014989634975790977,
-0.04642495885491371,
-0.027018804103136063,
-0.001925559830851853,
0.012918878346681595,
-0.01744956336915493,
-0.03864828869700432,
0.05640924721956253,
0.015002071857452393,
0.012106280773878098,
0.0148346908390522,
0.02615330182015896,
0.019365696236491203,
0.05367114767432213,
0.038228318095207214,
0.026146825402975082,
-0.04046344757080078,
0.01570151001214981,
-0.0346638560295105,
-0.002933635376393795,
-0.043694134801626205,
-0.019943252205848694,
0.0056314654648303986,
0.04808082804083824,
-0.02820638194680214,
0.0270623080432415,
-0.046405114233493805,
0.018777187913656235,
-0.029947955161333084,
0.008994750678539276,
0.019406085833907127,
0.0444478839635849,
0.03440623730421066,
-0.008816788904368877,
0.017671076580882072,
-0.007351675070822239,
-0.004701228812336922,
0.024871427565813065,
0.00010149503214051947,
0.010727119632065296,
0.0020507113076746464,
0.01540334988385439,
0.00985267385840416,
-0.05439227074384689,
0.016040116548538208,
-0.014611292630434036,
-0.03555458039045334,
-0.0005323791410773993,
0.018742620944976807,
-0.05938825011253357,
-0.03968564048409462,
0.010042140260338783,
-0.04756000638008118,
0.03157736361026764,
0.021265855059027672,
0.033916350454092026,
-0.00486008683219552,
0.03540918231010437,
0.04106474667787552,
-0.005187720060348511,
0.01850396767258644,
-0.00925213098526001,
-0.002808838151395321,
0.010845152661204338,
-0.03108346089720726,
0.007462024223059416,
0.045716069638729095,
-0.012030163779854774,
-0.03317432478070259,
-0.006016714032739401,
-0.0461762435734272,
0.06202000007033348
] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 31 mars 2021 au 29 juin 2021.
Actualité liée :
x
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00154 | https://bofip.impots.gouv.fr/bofip/13026-PGP.html/ACTU-2021-00154 | 2021-04-28 00:00:00 | 34a861b45e7842d0de9b2934b5eb50270fb72847199a40b4acfd60da759232de | [
-0.020582400262355804,
0.02172084152698517,
-0.06823422759771347,
-0.003319314680993557,
-0.03931650146842003,
-0.02690870873630047,
0.008780299685895443,
0.06483921408653259,
0.03318546339869499,
-0.04269558936357498,
0.016917629167437553,
0.07092287391424179,
-0.04838972166180611,
0.012302078306674957,
-0.012879688292741776,
0.0796002447605133,
0.11896347254514694,
0.08238232135772705,
0.03156598284840584,
-0.04139669984579086,
0.025518329814076424,
0.06647862493991852,
-0.011709373444318771,
0.001759007223881781,
0.06994064152240753,
0.03842445835471153,
0.00023379844787996262,
-0.06497438251972198,
0.026090160012245178,
-0.039521392434835434,
-0.08197425305843353,
-0.014539193361997604,
0.0022640442475676537,
-0.03887268900871277,
0.06294776499271393,
-0.07769633829593658,
-0.014457253739237785,
-0.01381571777164936,
-0.01293416228145361,
-0.026687871664762497,
0.010925179347395897,
-0.00861878227442503,
0.05369989201426506,
-0.0277204979211092,
0.024518154561519623,
0.042465854436159134,
-0.028611039742827415,
0.08679758012294769,
-0.009592181071639061,
0.05845118314027786,
0.018354615196585655,
0.025595642626285553,
0.025184551253914833,
-0.00015784379502292722,
0.031902167946100235,
0.008445636369287968,
-0.05381162464618683,
0.07744795083999634,
0.1487751305103302,
-0.016077810898423195,
-0.03838595747947693,
-0.0020318711176514626,
0.005843001883476973,
-0.0030067316256463528,
0.016725677996873856,
-0.05023302510380745,
0.03867446258664131,
-0.04185252636671066,
0.11076831072568893,
0.008853885345160961,
0.03213663771748543,
0.031215008348226547,
0.029956484213471413,
0.05598946660757065,
0.051171015948057175,
0.05370451882481575,
-0.006434887647628784,
0.020359762012958527,
0.01984509266912937,
0.035577695816755295,
0.007564825471490622,
-0.005490103270858526,
0.04023724049329758,
-0.02915017493069172,
0.037543054670095444,
0.0019081769278272986,
0.008816803805530071,
-0.014385410584509373,
-0.030565807595849037,
-0.00031767250038683414,
-0.01611430011689663,
0.04205068573355675,
-0.039185792207717896,
0.057695358991622925,
0.0329534187912941,
0.013320524245500565,
-0.04374803975224495,
-0.014499152079224586,
0.051350634545087814,
0.017935551702976227,
0.009538901038467884,
0.03688563033938408,
0.02800578810274601,
-0.04462261125445366,
0.015489809215068817,
0.002521600341424346,
0.06509339809417725,
-0.04185302555561066,
-0.07339473068714142,
0.0033155055716633797,
-0.0038510074373334646,
-0.02333650551736355,
-0.07056519389152527,
-0.10896391421556473,
-0.027809331193566322,
0.05804169923067093,
0.04138093441724777,
-0.0197583194822073,
-0.010436167009174824,
0.055847324430942535,
-0.020654544234275818,
0.031021399423480034,
-0.003992368467152119,
-0.04967650771141052,
-0.10494419187307358,
-0.01609107293188572,
-0.01702786609530449,
-0.058247290551662445,
0.014144860208034515,
-0.06908560544252396,
0.032104216516017914,
0.07036923617124557,
0.031104957684874535,
-0.0746217593550682,
0.03441714867949486,
0.01930445060133934,
-0.012849991209805012,
0.01629917323589325,
0.006860814057290554,
-0.03182758390903473,
0.0156269371509552,
0.03899085521697998,
-0.059905704110860825,
0.02831169031560421,
-0.01477832067757845,
0.036982618272304535,
0.018907388672232628,
0.0010389460949227214,
0.04081190377473831,
0.022263139486312866,
-0.04380238801240921,
0.019796445965766907,
0.06154298409819603,
-0.03831486403942108,
0.023022480309009552,
-0.0004369792004581541,
-0.04439558833837509,
0.049533553421497345,
-0.03522380068898201,
-0.0309489406645298,
0.015596205368638039,
-0.03501804545521736,
-0.0029616737738251686,
-0.0020206335466355085,
-0.009829389862716198,
0.00784328579902649,
0.003250713227316737,
-0.032390110194683075,
-0.026519212871789932,
-0.013082382269203663,
-0.07486027479171753,
0.015534495003521442,
0.004668882116675377,
0.007441457826644182,
0.000124622747534886,
-0.0050635370425879955,
-0.048572685569524765,
-0.012078269384801388,
-0.0177947785705328,
0.07690207660198212,
-0.017994532361626625,
-0.01570785418152809,
-0.005330496001988649,
-0.0013790957164019346,
0.011373002082109451,
0.04491207003593445,
-0.050944723188877106,
0.024209141731262207,
-0.002553266240283847,
0.03035840205848217,
-0.028206683695316315,
0.01298174262046814,
-0.07387396693229675,
0.050633396953344345,
-0.0037253687623888254,
-0.061147600412368774,
-0.03552605211734772,
0.01422839518636465,
0.08729194849729538,
-0.0023393589071929455,
0.007121288683265448,
0.031215719878673553,
0.04848349839448929,
0.003756103804334998,
-0.030941560864448547,
-0.10416858643293381,
-0.03318193554878235,
0.021890031173825264,
-0.053741637617349625,
0.01856132596731186,
0.05344415083527565,
-0.01710588112473488,
0.012226909399032593,
0.0195618886500597,
-0.05739430710673332,
-0.045357536524534225,
-0.007348745130002499,
-0.03304033726453781,
-0.0033602258190512657,
-0.028980953618884087,
0.0008946253219619393,
0.007799223065376282,
-0.02965529076755047,
-0.06712905317544937,
0.03608309477567673,
0.029576821252703667,
-0.019286248832941055,
-0.0019476209999993443,
0.024210458621382713,
-0.04798271134495735,
-0.0034760418348014355,
-0.03430113568902016,
0.02215823531150818,
-0.019824793562293053,
0.024283701553940773,
0.004542162176221609,
0.014040505513548851,
-0.0811169445514679,
-0.022859647870063782,
-0.006256725639104843,
0.007173092104494572,
-0.02165171690285206,
0.02213240973651409,
0.020651668310165405,
-0.03666101023554802,
-0.03932787477970123,
-0.061856288462877274,
-0.02870376780629158,
-0.017171522602438927,
0.057515330612659454,
-0.005217007827013731,
0.059990327805280685,
-0.028480470180511475,
0.02614624984562397,
-0.015511873178184032,
-0.01152344886213541,
0.026104385033249855,
0.01706894114613533,
0.03001215122640133,
0.004002842120826244,
0.011811252683401108,
0.006739118602126837,
-0.005035399459302425,
-0.011935904622077942,
-0.006789011415094137,
-0.1113060936331749,
0.03740767389535904,
0.009936731308698654,
-0.06800242513418198,
0.008852718397974968,
-0.03152807056903839,
0.06617534905672073,
0.043735817074775696,
0.006108262110501528,
-0.03067185916006565,
0.017501218244433403,
-0.02523075044155121,
0.004981106147170067,
0.00009760101238498464,
0.008027813397347927,
0.0021966116037219763,
-0.04370659589767456,
0.015523625537753105,
-0.00123139179777354,
-0.023859988898038864,
0.013929464854300022,
0.016200274229049683,
-0.02494175359606743,
-0.0249552633613348,
0.016078606247901917,
0.025155458599328995,
0.007609912194311619,
-0.04902854934334755,
0.05002332106232643,
0.05899883806705475,
-0.019635554403066635,
-0.0206508319824934,
0.03621860593557358,
-0.0008817431516945362,
-0.008966023102402687,
-0.0853482037782669,
-0.022016353905200958,
-0.017310336232185364,
0.05098281800746918,
-0.020601144060492516,
-0.028411269187927246,
0.0010415962897241116,
-0.07904399931430817,
-0.055972110480070114,
0.039660144597291946,
-0.017275681719183922,
-0.00023620593128725886,
0.0063981530256569386,
-0.008951045572757721,
0.022770320996642113,
-0.00017153972294181585,
-0.024457165971398354,
0.005743097513914108,
-0.03250815346837044,
0.02043106220662594,
-0.0037338086403906345,
0.08595817536115646,
0.02170334756374359,
0.029741011559963226,
-0.02190314419567585,
-0.022805478423833847,
-0.011997007764875889,
0.009749514050781727,
-0.02094692550599575,
-0.05355896055698395,
-0.021732451394200325,
0.03625969588756561,
0.05649605765938759,
-0.022087398916482925,
0.017715012654662132,
0.03744242712855339,
-0.008846004493534565,
-0.043555714190006256,
0.009223668836057186,
0.016390113160014153,
-0.018970657140016556,
-0.03522128611803055,
-0.06447199732065201,
-0.011547421105206013,
0.02831920050084591,
-0.01843598112463951,
0.05232808738946915,
-0.03750918433070183,
0.011950329877436161,
-0.02098742313683033,
0.047690264880657196,
0.00024769239826127887,
0.02075185999274254,
0.06163143739104271,
-0.005279337055981159,
-0.03141557425260544,
-0.02747994475066662,
-0.019853154197335243,
0.006538184825330973,
0.023544855415821075,
0.03210888057947159,
-0.018953295424580574,
0.003683749819174409,
0.04005473479628563,
0.0509435273706913,
-0.026968099176883698,
-0.01865536905825138,
0.03998199850320816,
-0.018993180245161057,
0.042347002774477005,
0.03149913623929024,
0.007318105548620224,
0.024148153141140938,
0.01932176761329174,
0.009284157305955887,
-0.02696211449801922,
-0.009983927942812443,
0.0083748959004879,
-0.00547298276796937,
0.01428026333451271,
0.004353887867182493,
-0.03263997659087181,
-0.043063852936029434,
0.025760307908058167,
-0.0015443871961906552,
0.015852855518460274,
-0.066441610455513,
-0.04245750978589058,
0.024683598428964615,
0.04686222970485687,
0.06490442901849747,
-0.014339374378323555,
-0.07003572583198547,
0.036843087524175644,
-0.020261714234948158,
0.008606309071183205,
-0.007747139781713486,
0.005694675724953413,
0.01022536214441061,
0.03209076449275017,
-0.0488840788602829,
-0.00017485332500655204,
0.029386481270194054,
0.058761630207300186,
0.06748706102371216,
0.046616606414318085,
0.004009619355201721,
-0.07268360257148743,
0.011250222101807594,
-0.006565494928508997,
0.04599875584244728,
0.031009387224912643,
0.06471840292215347,
0.007682181429117918,
0.044392265379428864,
0.0007885923841968179,
-0.010300359688699245,
0.07811660319566727,
0.15335926413536072,
-0.04638953134417534,
0.040328774601221085,
0.04312555119395256,
0.01704595796763897,
-0.04131881520152092,
-0.032790590077638626,
0.0103897200897336,
0.080536849796772,
0.060795195400714874,
-0.018957683816552162,
0.03077571652829647,
-0.07384955137968063,
0.03477247804403305,
-0.04394746571779251,
-0.018875380977988243,
-0.04310450702905655,
-0.015165719203650951,
0.004318793769925833,
-0.015622274950146675,
0.010526075027883053,
0.0012476688716560602,
-0.02692415751516819,
-0.013194041326642036,
0.007703235372900963,
-0.05574199557304382,
0.023410536348819733,
0.022042514756321907,
-0.030053406953811646,
0.11912791430950165,
-0.010639636777341366,
-0.006751446519047022,
-0.07808185368776321,
0.02089272066950798,
-0.06302894651889801,
0.007003337144851685,
0.03450942412018776,
0.009887428022921085,
-0.008933781646192074,
-0.010467303916811943,
0.011325355619192123,
-0.05515516549348831,
-0.013590886257588863,
0.006731220055371523,
-0.03432462364435196,
0.029689984396100044,
-0.015396252274513245,
0.03940397500991821,
-0.012540330179035664,
0.0024370444007217884,
0.02353605069220066,
0.0021027636248618364,
-0.007092831190675497,
0.0415523387491703,
-0.0013311535585671663,
0.031135685741901398,
-0.003987555857747793,
0.011410464532673359,
0.008565760217607021,
0.030952684581279755,
0.016081618145108223,
0.038223035633563995,
0.0497814379632473,
0.06631775200366974,
0.015470389276742935,
0.05817606300115585,
0.02362075448036194,
-0.012980890460312366,
-0.023970410227775574,
0.007271129637956619,
0.021390017122030258,
0.07448602467775345,
0.009709091857075691,
0.00004406068183016032,
-0.021110039204359055,
0.014621439389884472,
-0.010428874753415585,
0.031363874673843384,
0.0005680465255863965,
-0.09161209315061569,
0.008230479434132576,
0.045408882200717926,
-0.02886055037379265,
-0.036772359162569046,
-0.012676307931542397,
0.013662291690707207,
0.040184877812862396,
0.0013443654170259833,
0.06079234927892685,
-0.027757709845900536,
0.0456472784280777,
-0.020946886390447617,
-0.017272934317588806,
-0.02815995365381241,
-0.026409614831209183,
-0.018555069342255592,
-0.04962405189871788,
-0.016849400475621223,
-0.0058273677714169025,
0.016554970294237137,
-0.07585665583610535,
0.04868587851524353,
-0.000943292339798063,
-0.03400542587041855,
0.03712186962366104,
-0.0008839416550472379,
0.00549421226605773,
-0.05644461512565613,
-0.00032599238329567015,
-0.05348815768957138,
0.05386234447360039,
0.01950090005993843,
-0.012502776458859444,
-0.04230376332998276,
0.015699714422225952,
0.024647105485200882,
0.002462944947183132,
-0.022038588300347328,
0.03356831148266792,
0.03940947353839874,
0.036590754985809326,
-0.002147054998204112,
0.008093736134469509,
-0.004591526463627815,
0.011103680357336998,
-0.06180226802825928,
-0.011473416350781918,
0.01828364096581936,
0.03814287856221199,
-0.030207233503460884,
-0.009668727405369282,
-0.03803813084959984,
0.00875395443290472,
0.0008998030098155141,
-0.02023652195930481,
0.020522823557257652,
-0.01803389936685562,
0.02115410380065441,
0.06978702545166016,
0.0007750459481030703,
0.0069447895511984825,
0.05811965465545654,
-0.005393628031015396,
-0.04497775807976723,
-0.032955169677734375,
-0.010935992933809757,
0.07287152111530304,
-0.001542378100566566,
-0.0024459916166961193,
-0.0303166713565588,
0.007720182649791241,
-0.019515620544552803,
-0.024754749611020088,
0.0003309720486868173,
-0.021613141521811485,
-0.042533695697784424,
-0.030552521347999573,
-0.028467927128076553,
-0.0012111812829971313,
-0.045051563531160355,
-0.055304232984781265,
0.029231298714876175,
0.006241498980671167,
0.0004930137656629086,
0.002141691977158189,
-0.004352437797933817,
-0.029300855472683907,
-0.008914479054510593,
-0.05705681070685387,
-0.024259967729449272,
0.047714170068502426,
-0.02315101958811283,
-0.02215089462697506,
-0.0015352024929597974,
0.00876510702073574,
-0.008285916410386562,
0.035969775170087814,
0.02475820854306221,
0.020798837766051292,
-0.038467954844236374,
0.04063642770051956,
-0.027723578736186028,
0.010311988182365894,
-0.011911544017493725,
0.018582908436655998,
0.01067445520311594,
0.004578908905386925,
0.03439543768763542,
0.03319579362869263,
-0.035132624208927155,
-0.03138910233974457,
0.047909826040267944,
-0.011740902438759804,
-0.024159075692296028,
0.00030051928479224443,
0.029024096205830574,
-0.027490492910146713,
-0.008073818869888783,
-0.04736478254199028,
-0.04382560774683952,
-0.02912374772131443,
0.04136084392666817,
-0.036669839173555374,
0.007618772331625223,
0.0025886318180710077,
0.06457677483558655,
-0.032006796449422836,
-0.011830423027276993,
0.030370833352208138,
-0.055006202310323715,
-0.02541302517056465,
-0.029798287898302078,
-0.042376719415187836,
0.004445651080459356,
0.0070993294939398766,
0.006110277958214283,
-0.07530265301465988,
-0.002741801319643855,
-0.03760146722197533,
0.01804758608341217,
0.006758774630725384,
-0.028794899582862854,
-0.025382017716765404,
-0.013712728396058083,
-0.06630624830722809,
0.007786622736603022,
0.018298059701919556,
-0.028670061379671097,
0.05520658940076828,
-0.0023036247584968805,
-0.015375400893390179,
0.026784522458910942,
0.04751218110322952,
-0.016617657616734505,
0.030081242322921753,
0.013833316043019295,
-0.004408912267535925,
-0.005920900963246822,
-0.009525182656943798,
-0.08404234051704407,
0.053628094494342804,
0.024256285279989243,
0.0019539380446076393,
0.002036875579506159,
0.049845561385154724,
-0.059817131608724594,
-0.04891528561711311,
-0.014094697311520576,
0.021415142342448235,
0.04278765246272087,
-0.0006580963381566107,
0.061454832553863525,
-0.03979822248220444,
0.023903116583824158,
0.005967472679913044,
-0.06647435575723648,
-0.03188961371779442,
-0.03301435708999634,
0.02477388270199299,
-0.03146994486451149,
-0.007632330060005188,
0.00908426009118557,
0.06679936498403549,
-0.010835065506398678,
0.02406267262995243,
0.04381556808948517,
-0.022068483754992485,
-0.04068371281027794,
0.011954430490732193,
0.04040692746639252,
0.032987698912620544,
0.0020811997819691896,
0.0017903847619891167,
-0.055443175137043,
-0.009843646548688412,
-0.026396648958325386,
0.02205473929643631,
-0.00941923912614584,
0.0008741559577174485,
-0.024475082755088806,
0.026026753708720207,
0.021515650674700737,
-0.02731640450656414,
0.00031335579114966094,
-0.04422697052359581,
0.017533009871840477,
-0.016999784857034683,
-0.020628739148378372,
0.04144717752933502,
0.03950073942542076,
0.007278295233845711,
0.015020818449556828,
0.002953857649117708,
0.0005087550380267203,
-0.028039513155817986,
0.05359019711613655,
-0.046556256711483,
0.02974780835211277,
0.03830909729003906,
0.042230863124132156,
0.017267534509301186,
0.03626951947808266,
-0.028916526585817337,
0.019305219873785973,
-0.06003795936703682,
0.017113327980041504,
-0.02544977143406868,
0.008214824832975864,
0.03345971927046776,
0.04735562577843666,
0.009171473793685436,
-0.01702633686363697,
0.01096734032034874,
0.011449930258095264,
-0.011178967542946339,
0.003286185907199979,
0.010793735273182392,
0.002485742559656501,
0.04728752374649048,
0.002724302699789405,
-0.035103339701890945,
0.02809145860373974,
0.0015822023851796985,
-0.034164201468229294,
-0.016641538590192795,
0.0028356327675282955,
0.06283186376094818,
0.012787952087819576,
0.016776319593191147,
-0.038273852318525314,
-0.0313192643225193,
0.05127512663602829,
0.03651902824640274,
0.030343474820256233,
0.007116235792636871,
0.025960082188248634,
0.016267139464616776,
-0.005844822619110346,
0.01739097200334072,
-0.0018563480116426945,
-0.0030990743543952703,
0.02261732704937458,
0.02821979857981205,
-0.0051481761038303375,
0.06480811536312103,
-0.03594111651182175,
-0.030077548697590828,
0.016222363337874413,
-0.016987359151244164,
-0.0031863923650234938
] |
Série / Divisions :
TVA - CHAMP ; TVA - LIQ ; TVA - DED ; TVA - DECLA ; TVA - GEO ; TVA - SECT
Texte :
La présente publication actualise et complète les commentaires qui ont fait l'objet d'une consultation publique du 13 août au 13 octobre 2021, compte tenu des retours réalisés.
Des précisions sont notamment apportées sur l'appréciation du seuil de 10 000 € de l'article 259 D du code général des impôts (CGI) en deçà duquel un opérateur est autorisé à soumettre à la TVA les opérations concernées dans l'État membre de départ de l'expédition ou du transport des biens s'agissant de ventes à distance intracommunautaires de biens ou dans son État membre d'établissement s'agissant des prestations de services mentionnées aux 10°, 11° et 12° de l'article 259 B du CGI.
Est également précisée la possibilité pour les opérateurs qui réalisent à la fois des ventes à distance de biens éligibles au régime de la marge bénéficiaire de l'article 297 A du CGI et des ventes à distances de biens neufs éligibles au régime de l'article 298 sexdecies G du CGI de bénéficier de façon concomitante des deux régimes.
Enfin, sont précisés les mécanismes de responsabilité limitée et de présomption sur la qualité d'assujetti dont les assujettis facilitateurs bénéficient en application des articles 5 quater et 5 quinquies du règlement d’exécution (UE) 2019/2026 du Conseil du 21 novembre 2019 modifiant le règlement d’exécution (UE) n° 282/2011 en ce qui concerne les livraisons de biens ou les prestations de services facilitées par des interfaces électroniques et les régimes particuliers applicables aux assujettis qui fournissent des services à des personnes non assujetties et effectuent des ventes à distance de biens et certaines livraisons intérieures de biens.
La présente publication se substitue aux commentaires des BOI-TVA-CHAMP-10-10-40-60, BOI-TVA-CHAMP-20-20-30, BOI-TVA-DED-10-20, BOI-TVA-LIQ-20-10, BOI-TVA-DECLA-10-30, BOI-TVA-DECLA-20-20-60, BOI-TVA-DECLA-20-20-60-10, BOI-TVA-DECLA-20-20-60-20, BOI-TVA-DECLA-30-10-15 et BOI-TVA-DECLA-30-20-10-10 soumis à consultation publique du 13 août 2021 au 13 octobre 2021.
Actualité liée :
13/08/2021 : BIC - TVA - Consultation publique - Paquet TVA sur le commerce électronique - Réforme des règles de TVA applicables aux opérations du commerce électronique (loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021, art. 51 ; loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 147) (Entreprises - Publication urgente)
Documents liés :
BOI-TVA-CHAMP-10-10-40-60 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations concernées - Cas particulier des livraisons du commerce électronique
BOI-TVA-CHAMP-20-20-30 : TVA - Champ d'application et territorialité - Lieu des livraisons de biens meubles corporels - Règles applicables aux ventes à distance de biens dans le cadre du commerce électronique
BOI-TVA-CHAMP-20-50-40-20 : 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 de telécommunications, services de télévision et de radiodiffusion et services fournis par voie électronique
BOI-TVA-LIQ-20-10 : TVA - Liquidation - Taux - Produits imposables au taux normal
BOI-TVA-DED-10-20 : TVA - Droits à déduction - Principes généraux - Opérations ouvrant droit à déduction
BOI-TVA-DECLA-10-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Cas particulier des opérations du commerce électronique facilitées au moyen d'interface numérique
BOI-TVA-DECLA-20-20-60 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique
BOI-TVA-DECLA-20-20-60-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique - Critères d'éligibilité aux régimes particuliers et conséquences
BOI-TVA-DECLA-20-20-60-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régimes particuliers pour la déclaration et le paiement de la TVA dans le cadre du commerce électronique - Mode de fonctionnement des régimes particuliers
BOI-TVA-DECLA-30-10-15 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable - Registres relatifs aux opérations du commerce électronique
BOI-TVA-DECLA-30-20-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations d'ordre comptable et relatives à la facturation - Règles relatives à l'établissement des factures - Délivrance de factures - Opérations donnant lieu à facturation
BOI-TVA-GEO-20-40 : TVA - Régimes territoriaux - Régime applicable dans les collectivités d'outre- mer relevant de l'article 73 de la Constitution - Opérations réalisées entre la métropole et les collectivités d'outre-mer et entre ces collectivités
BOI-TVA-SECT-90-60 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Opérations effectuées entre deux États membres
Signataire des documents liés :
Matthieu Deconinck, sous directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00303 | https://bofip.impots.gouv.fr/bofip/13411-PGP.html/ACTU-2021-00303 | 2021-12-22 00:00:00 | dc30a4ada4fa4ca8d85a082ec603d714cecca31ee24fec56669c2e56e2970727 | [
-0.010180349461734295,
0.03150400519371033,
-0.047172874212265015,
-0.003977808635681868,
-0.03814862295985222,
-0.05369377136230469,
0.017418423667550087,
-0.0211369339376688,
0.049079637974500656,
-0.058654800057411194,
-0.014569845981895924,
0.010322937741875648,
-0.03571799397468567,
-0.03451241925358772,
-0.01411327626556158,
0.08139035105705261,
0.09586896002292633,
0.04403076693415642,
-0.010875810869038105,
-0.017670607194304466,
0.060785386711359024,
0.07448772341012955,
0.04109622910618782,
0.0614786259829998,
0.05030624195933342,
0.05618191137909889,
-0.003780998522415757,
-0.0575094148516655,
-0.04074195399880409,
-0.08555302023887634,
-0.13364772498607635,
-0.036145709455013275,
0.05062210187315941,
0.021072672680020332,
0.024559931829571724,
-0.035606615245342255,
-0.022051414474844933,
0.03582974150776863,
-0.015455463901162148,
-0.001831270637921989,
-0.010775415226817131,
0.0042631858959794044,
0.03385648876428604,
0.02216128073632717,
-0.0012182035716250539,
0.04788370057940483,
-0.018502341583371162,
0.0837012305855751,
-0.021815147250890732,
0.03542063757777214,
0.023259753361344337,
-0.0023900854866951704,
0.008969975635409355,
-0.0008098335238173604,
0.05593068525195122,
0.054783742874860764,
-0.10615058243274689,
-0.01772914081811905,
0.11030209064483643,
-0.03634973615407944,
0.023167327046394348,
-0.0021021105349063873,
-0.02405516430735588,
-0.004875035025179386,
-0.011491402983665466,
-0.07670502364635468,
0.026244772598147392,
-0.050146639347076416,
0.12154431641101837,
0.02509232610464096,
0.013333755545318127,
-0.009916044771671295,
-0.001102560549043119,
0.005301282275468111,
0.0020579711999744177,
0.008441220968961716,
0.025003235787153244,
0.0662081241607666,
0.02774737775325775,
0.018135864287614822,
-0.013382002711296082,
0.047182902693748474,
-0.04377078264951706,
-0.02645004168152809,
-0.014692999422550201,
-0.038264546543359756,
-0.023024827241897583,
-0.03865697979927063,
-0.007807935122400522,
0.004589685704559088,
-0.007145205046981573,
0.03161544352769852,
-0.00138831976801157,
0.020612187683582306,
0.02270004153251648,
0.07495637983083725,
-0.036685191094875336,
0.014237543568015099,
0.0395229272544384,
0.03730202838778496,
-0.03341914340853691,
0.0564073882997036,
0.020489227026700974,
-0.03144064545631409,
0.03604189306497574,
-0.00513626541942358,
0.01925567351281643,
-0.047918714582920074,
-0.05315660312771797,
0.017436090856790543,
-0.03329421952366829,
-0.06760405749082565,
-0.05930611863732338,
-0.05090906843543053,
0.03906387835741043,
0.03675778955221176,
0.00870649702847004,
-0.03429999202489853,
0.027782488614320755,
0.016357749700546265,
-0.026006072759628296,
-0.003138991305604577,
-0.0015557927545160055,
-0.011461352929472923,
-0.0994875580072403,
0.01644938625395298,
-0.013790005818009377,
-0.018922101706266403,
0.01848982647061348,
-0.022618968039751053,
0.070352703332901,
0.009417857974767685,
-0.004138489253818989,
-0.021845856681466103,
-0.003793319221585989,
0.020681282505393028,
-0.02986210025846958,
0.03416608273983002,
0.03300602734088898,
-0.025579480454325676,
-0.01695103384554386,
-0.022999776527285576,
-0.05442194268107414,
0.04224395751953125,
0.0017953617498278618,
0.03521532565355301,
-0.020113596692681313,
-0.07367108762264252,
-0.00607682578265667,
0.07035215198993683,
0.002962941536679864,
0.028687400743365288,
-0.013319702818989754,
-0.012027960270643234,
0.03580896556377411,
-0.031360089778900146,
-0.0021817749366164207,
0.01770043559372425,
0.000028707316232612357,
-0.04881034046411514,
-0.010429912246763706,
-0.018147217109799385,
0.007988582365214825,
0.01115327700972557,
0.003073350293561816,
0.019026603549718857,
-0.002645935397595167,
-0.006403385195881128,
-0.02129734866321087,
-0.02546197921037674,
-0.035263143479824066,
0.013197827152907848,
-0.012340106070041656,
-0.016746437177062035,
-0.014071047306060791,
-0.03645816445350647,
0.0414198599755764,
0.02580137364566326,
-0.027447475120425224,
0.06403481215238571,
0.07973840087652206,
-0.05080917105078697,
-0.009149760939180851,
-0.015741141512989998,
0.030204731971025467,
0.05633264780044556,
0.024286622181534767,
-0.03086664341390133,
0.025694657117128372,
0.09170382469892502,
-0.035924576222896576,
-0.02537410706281662,
-0.08436299115419388,
0.028892073780298233,
0.028361201286315918,
-0.06816797703504562,
-0.02287152409553528,
0.02738945744931698,
0.031083643436431885,
-0.011992773972451687,
0.0007044567028060555,
0.008031467907130718,
0.010650948621332645,
0.02727525308728218,
0.007513163611292839,
-0.052720166742801666,
0.0013590111630037427,
0.0012274215696379542,
0.01180571410804987,
-0.045190561562776566,
0.039584748446941376,
-0.03448750078678131,
0.007689320016652346,
0.060622766613960266,
-0.024091627448797226,
-0.0055997674353420734,
-0.010889656841754913,
0.00014950652257539332,
0.03574817627668381,
-0.014835716225206852,
0.01712159626185894,
-0.041493650525808334,
-0.041069395840168,
-0.04478440806269646,
0.019197238609194756,
0.015891367569565773,
-0.020268136635422707,
0.017939399927854538,
0.018908070400357246,
0.003279393306002021,
-0.014351732097566128,
0.010771387256681919,
-0.029928697273135185,
0.015490885823965073,
0.008024313487112522,
0.009685058146715164,
-0.011657169088721275,
0.028975747525691986,
-0.00598793663084507,
0.028744006529450417,
0.01396968588232994,
-0.006239154376089573,
0.04090449959039688,
0.014532987028360367,
0.03824494779109955,
-0.04339238628745079,
0.007545776665210724,
-0.009832186624407768,
0.011890046298503876,
-0.044832743704319,
-0.02444753423333168,
0.04373588785529137,
-0.0819382295012474,
0.010208181105554104,
-0.07350584119558334,
-0.03595355153083801,
0.0310014970600605,
0.01825414039194584,
-0.05163389444351196,
-0.03721427172422409,
0.010033255442976952,
-0.010482330806553364,
-0.02272413857281208,
-0.03909725323319435,
0.024838019162416458,
-0.11582092940807343,
0.033214204013347626,
0.0018827199237421155,
-0.006993839517235756,
-0.02347775548696518,
-0.0017894355114549398,
0.023611145094037056,
0.0037489579990506172,
0.07437392324209213,
-0.023671211674809456,
0.034503545612096786,
-0.029187841340899467,
-0.021502433344721794,
0.04429974406957626,
0.024629885330796242,
0.01992858201265335,
-0.07745271921157837,
0.02260841615498066,
-0.01821310445666313,
-0.017225487157702446,
0.021497363224625587,
0.014865563251078129,
-0.07896210998296738,
-0.015914052724838257,
0.022719841450452805,
-0.035369329154491425,
0.02470109984278679,
-0.013868349604308605,
0.07858959585428238,
0.04373030737042427,
-0.00808523315936327,
-0.042139653116464615,
0.054702967405319214,
-0.0034443833865225315,
-0.022296205163002014,
-0.022774172946810722,
-0.014660407789051533,
-0.014694730751216412,
0.00013060444325674325,
-0.029138019308447838,
-0.029015464708209038,
-0.026100344955921173,
-0.02912326715886593,
-0.008764340542256832,
0.09640669077634811,
-0.03306366130709648,
0.020935993641614914,
0.001616738853044808,
0.012875908985733986,
0.07465677708387375,
0.028051352128386497,
-0.030650900676846504,
-0.0004513030289672315,
0.011252346448600292,
-0.0531000979244709,
-0.041932884603738785,
0.06523777544498444,
0.010966748930513859,
0.05280527099967003,
-0.01930348575115204,
-0.03861083835363388,
0.05597081780433655,
0.023253753781318665,
-0.034531138837337494,
-0.00813218578696251,
-0.0285161305218935,
0.035443179309368134,
0.022276783362030983,
-0.05547312647104263,
0.014807473868131638,
0.03096633590757847,
0.011706489138305187,
-0.035465337336063385,
0.0036210925318300724,
0.04575689509510994,
0.008514015935361385,
-0.006857376545667648,
-0.09017275273799896,
-0.04400036484003067,
0.10094001144170761,
-0.03225959837436676,
0.05447110906243324,
0.013848270289599895,
0.0123790567740798,
-0.004094176925718784,
0.026603134348988533,
0.044237617403268814,
0.02507839724421501,
0.03932679444551468,
0.031108884140849113,
-0.039619430899620056,
0.017876164987683296,
0.011511390097439289,
-0.0662374272942543,
-0.005860870238393545,
0.007350160740315914,
-0.037956707179546356,
0.0018299923976883292,
0.01729881763458252,
0.02351401001214981,
-0.03658432513475418,
0.0150607880204916,
0.05928025394678116,
-0.05543462559580803,
-0.027282996103167534,
0.018368257209658623,
-0.048789430409669876,
-0.05618666857481003,
0.006670183502137661,
-0.01818265952169895,
0.019170287996530533,
0.009504455141723156,
-0.010533940978348255,
0.01966029591858387,
0.004461915697902441,
0.010334586724638939,
0.01964472606778145,
-0.0008500039111822844,
0.008591609075665474,
0.0158501248806715,
0.0005633414839394391,
0.029964638873934746,
-0.04210200160741806,
0.032749660313129425,
-0.01843305677175522,
0.005586622748523951,
-0.028601063415408134,
-0.030494969338178635,
0.009594855830073357,
0.007408238016068935,
-0.02140074223279953,
0.002938710618764162,
-0.041419364511966705,
-0.04357526823878288,
0.003943278919905424,
-0.06509709358215332,
-0.00002557553852966521,
0.0615023598074913,
0.004174364265054464,
0.019030477851629257,
0.010360926389694214,
0.022615600377321243,
-0.055028147995471954,
-0.02052862010896206,
0.004196014255285263,
0.004619452636688948,
0.04262675344944,
0.02850838378071785,
-0.03237798810005188,
0.0023550267796963453,
0.03766481205821037,
0.03554316610097885,
0.069966159760952,
0.16839300096035004,
-0.02419915609061718,
0.005998480133712292,
0.02288832701742649,
0.02134794183075428,
-0.016866521909832954,
-0.01634017936885357,
0.0203606765717268,
0.05196285620331764,
0.06418845057487488,
0.010122159495949745,
0.021405953913927078,
-0.058067429810762405,
0.024398639798164368,
-0.05712924152612686,
-0.042994819581508636,
-0.02206428535282612,
-0.006848412565886974,
-0.02195841446518898,
0.0031735291704535484,
0.010633351281285286,
-0.02440178021788597,
0.061674050986766815,
0.04734031483530998,
0.01283340435475111,
-0.1060737669467926,
-0.04341521114110947,
0.015690762549638748,
-0.013653400354087353,
0.040587168186903,
0.028617028146982193,
0.013265334069728851,
-0.08269015699625015,
0.009088649414479733,
-0.050888437777757645,
-0.05530136823654175,
-0.02236800827085972,
-0.028343256562948227,
-0.0128451744094491,
0.01179635152220726,
-0.008472437039017677,
0.04307149350643158,
0.015104914084076881,
-0.06915263831615448,
0.007025575265288353,
-0.005822039674967527,
0.0258316770195961,
0.03400744870305061,
0.03128714859485626,
0.0177445188164711,
-0.02409285679459572,
0.01821933500468731,
0.03204904869198799,
0.022109778597950935,
0.015353968366980553,
-0.017170356586575508,
0.025316087529063225,
0.0500679649412632,
-0.012526062317192554,
0.023083029314875603,
0.05926370620727539,
0.008457057178020477,
0.04505816847085953,
0.030722634866833687,
-0.004480901174247265,
0.0750439241528511,
0.0029467050917446613,
0.00043124117655679584,
-0.052159763872623444,
-0.035412080585956573,
0.009712990373373032,
0.07592269778251648,
0.028627684339880943,
0.056563761085271835,
0.004490367136895657,
-0.031369976699352264,
0.012069766409695148,
0.04413088783621788,
0.00429439777508378,
-0.02456464059650898,
-0.032338257879018784,
0.0019168284488841891,
-0.030131148174405098,
-0.0263438131660223,
0.008951242081820965,
-0.02472780831158161,
0.017217490822076797,
-0.03634241223335266,
0.09478355944156647,
-0.008318244479596615,
0.030447203665971756,
-0.011834743432700634,
-0.02273184433579445,
-0.044750869274139404,
-0.07291201502084732,
-0.051450204104185104,
-0.008800779469311237,
0.02618010900914669,
-0.02462681010365486,
0.06442582607269287,
-0.02154940739274025,
0.01970726251602173,
0.026113290339708328,
-0.02170003391802311,
-0.02830011583864689,
-0.003428020514547825,
-0.004474931862205267,
-0.031178895384073257,
0.015056352131068707,
-0.0030975949484854937,
0.01433840487152338,
0.008134311065077782,
-0.03894997760653496,
0.023951178416609764,
0.013523510657250881,
0.001154426601715386,
0.010340987704694271,
0.02824283018708229,
0.0746111199259758,
0.028129011392593384,
0.011360131204128265,
0.023906543850898743,
-0.01881142519414425,
0.02392713911831379,
-0.03606855869293213,
-0.03215038403868675,
-0.01592138595879078,
-0.0022436687722802162,
0.00721362279728055,
-0.01322262454777956,
-0.022396555170416832,
-0.03981315344572067,
0.03104841150343418,
0.01826351322233677,
0.0013941600918769836,
-0.0005027972511015832,
-0.01567630097270012,
-0.019030846655368805,
0.03482099249958992,
0.020322786644101143,
0.008230109699070454,
0.06097184121608734,
-0.02183258719742298,
0.004730226006358862,
-0.0037739321123808622,
-0.015263121575117111,
0.007514809723943472,
-0.007369647733867168,
-0.012380951084196568,
0.02520923689007759,
0.022942936047911644,
0.007433129474520683,
-0.02088947221636772,
-0.03490371257066727,
-0.028788799419999123,
-0.00827594380825758,
-0.064487025141716,
0.0015700091607868671,
-0.019214030355215073,
-0.05357532948255539,
-0.07495101541280746,
0.01645870879292488,
0.002749385079368949,
-0.0025282639544457197,
-0.04958763346076012,
0.030278993770480156,
-0.051355838775634766,
0.0177296195179224,
-0.05299115553498268,
0.02131691575050354,
-0.037404295057058334,
-0.005458245985209942,
0.010761808604001999,
0.02575826086103916,
0.08113984018564224,
-0.014408881776034832,
0.005946425721049309,
-0.0008021580870263278,
0.01353052444756031,
-0.01217008475214243,
0.06184931471943855,
-0.04086980223655701,
0.024011967703700066,
-0.024877041578292847,
0.01547132059931755,
0.021474769338965416,
0.03000987134873867,
0.05552941560745239,
0.04611051827669144,
-0.005845810752362013,
-0.019122350960969925,
-0.01542967464774847,
-0.03230321779847145,
0.04451177269220352,
0.009054979309439659,
0.03425605222582817,
-0.02146194502711296,
0.003032843815162778,
-0.0258479081094265,
-0.022596877068281174,
-0.016369665041565895,
0.026155464351177216,
-0.01966577023267746,
0.036601196974515915,
0.019080601632595062,
-0.02219386398792267,
0.002767540980130434,
0.021236076951026917,
-0.012889962643384933,
-0.021209415048360825,
-0.04772163927555084,
-0.026917042210698128,
-0.06272586435079575,
-0.008009983226656914,
-0.02059181220829487,
-0.018993904814124107,
-0.08238805085420609,
-0.02462662383913994,
-0.03332078456878662,
0.00003772772106458433,
0.005440715234726667,
-0.007347621954977512,
-0.01616666279733181,
0.05657689645886421,
0.0399203822016716,
0.006461060140281916,
0.034462254494428635,
0.0245208777487278,
0.008770788088440895,
0.02844141609966755,
-0.02234281599521637,
0.040128108114004135,
0.011575463227927685,
-0.016169872134923935,
-0.0022545140236616135,
0.007909294217824936,
-0.006711550522595644,
0.015320349484682083,
-0.028146471828222275,
0.002165229758247733,
-0.004227789584547281,
0.03194991499185562,
-0.02609429880976677,
0.031105009838938713,
0.0720905289053917,
-0.002314632060006261,
-0.05150690674781799,
0.036901406943798065,
0.03653116896748543,
-0.0009596958989277482,
0.034703031182289124,
0.012987732887268066,
-0.005342955235391855,
-0.007086990401148796,
-0.02077069878578186,
-0.017993159592151642,
-0.019709782674908638,
-0.03617958351969719,
-0.01606566086411476,
-0.03657669201493263,
-0.09068455547094345,
-0.035690732300281525,
0.01937444694340229,
-0.027379591017961502,
0.021824747323989868,
0.008347980678081512,
-0.020594386383891106,
-0.029262280091643333,
0.009513553231954575,
0.027309689670801163,
0.011770267970860004,
0.010228230617940426,
0.0047799376770854,
-0.01498123724013567,
-0.028730928897857666,
-0.003952184692025185,
-0.003047200385481119,
-0.01388306263834238,
0.026202837005257607,
-0.03455328568816185,
0.017720216885209084,
-0.011972718872129917,
0.037842512130737305,
0.03400832787156105,
0.019489087164402008,
0.0038152970373630524,
0.011743114329874516,
-0.008912019431591034,
0.04716982692480087,
0.021194176748394966,
0.020663902163505554,
-0.011255607008934021,
0.03510031849145889,
0.06903847306966782,
-0.05030594766139984,
0.05918287858366966,
-0.03669670969247818,
-0.039026182144880295,
-0.03137568384408951,
0.024811571463942528,
0.014594701118767262,
0.05805286765098572,
-0.04229741916060448,
0.04744342714548111,
-0.009997052140533924,
0.018330544233322144,
-0.015575951896607876,
-0.042261164635419846,
-0.02131548337638378,
0.03596187010407448,
0.022509174421429634,
0.05848294124007225,
0.006216826383024454,
-0.004557792097330093,
-0.057005640119314194,
0.020950106903910637,
0.044108711183071136,
0.06623086333274841,
0.040284041315317154,
0.005903057754039764,
-0.013367743231356144,
0.023755459114909172,
0.011157183907926083,
-0.030804753303527832,
-0.049484726041555405,
0.03008369542658329,
-0.07195357233285904,
-0.06022264435887337,
0.030175870284438133,
0.0006102030747570097,
0.006104507949203253,
0.0199530441313982,
0.052785567939281464,
0.03770340979099274,
0.03999021276831627,
0.04445808008313179,
0.014092257246375084,
0.0016125391703099012,
-0.01597258634865284,
-0.07319675385951996,
0.033668890595436096,
-0.019802937284111977,
-0.015802500769495964,
-0.04802343621850014,
0.07887537032365799,
-0.01010867115110159,
-0.007039383985102177,
0.09643985331058502,
-0.0010167132131755352,
0.07031642645597458
] |
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-2019-00189 | https://bofip.impots.gouv.fr/bofip/11562-PGP.html/identifiant=ACTU-2019-00189 | 2019-10-10 00:00:00 | 8656fba19948b9fa2bc42bca30907d88848d79614d42108c9c07cba69f689964 | [
-0.03950561583042145,
-0.03988425433635712,
-0.02569667063653469,
0.04563385993242264,
-0.08271972835063934,
-0.069704569876194,
-0.0346289724111557,
0.022893304005265236,
0.06148350238800049,
-0.02482183836400509,
-0.05370541289448738,
0.016743317246437073,
-0.04743374139070511,
0.021597081795334816,
-0.029721450060606003,
0.0374586395919323,
0.0976511612534523,
-0.008787685073912144,
0.025593185797333717,
-0.09375662356615067,
0.04893113672733307,
0.038094356656074524,
0.01141179259866476,
0.015419043600559235,
0.049404218792915344,
0.003403404960408807,
0.00038819227484054863,
-0.0444890633225441,
-0.05115249380469322,
0.0016016369918361306,
-0.0924796387553215,
-0.03260209411382675,
0.05770803987979889,
0.03335705026984215,
0.059986989945173264,
0.03148270398378372,
0.004097805358469486,
0.0874062329530716,
-0.02300630323588848,
-0.008514318615198135,
0.0829402282834053,
-0.006107678171247244,
0.01267221663147211,
0.019909057766199112,
-0.012745130807161331,
0.04230755195021629,
-0.01508051622658968,
0.04342951998114586,
0.03843540698289871,
-0.020702067762613297,
-0.00017858487262856215,
0.03219122067093849,
0.031848348677158356,
-0.03489246219396591,
-0.016651108860969543,
0.007747943047434092,
-0.12667781114578247,
-0.0064744590781629086,
0.020587075501680374,
0.004213237669318914,
-0.042238689959049225,
-0.0020311204716563225,
0.003339512972161174,
-0.04145146906375885,
-0.028793329373002052,
-0.06534826010465622,
0.0020632443483918905,
0.002720799297094345,
0.042818114161491394,
-0.028385410085320473,
0.018789004534482956,
0.03378922492265701,
-0.0026372845750302076,
0.05747074633836746,
0.02273404411971569,
0.042222995311021805,
0.030832771211862564,
0.058339037001132965,
-0.017093408852815628,
0.025844933465123177,
-0.07701408118009567,
-0.02774391695857048,
0.03951633349061012,
-0.04342357814311981,
0.048131104558706284,
-0.0011556674726307392,
-0.01738254353404045,
-0.04182228446006775,
-0.02204919047653675,
0.028058283030986786,
-0.010191836394369602,
0.09660187363624573,
-0.055679112672805786,
0.022512286901474,
0.001363476738333702,
0.08505768328905106,
0.002279337728396058,
-0.058383915573358536,
0.021362636238336563,
-0.039634041488170624,
0.023074381053447723,
0.005514311138540506,
0.01427856832742691,
-0.01336319837719202,
0.0447235070168972,
-0.049955014139413834,
0.03555292636156082,
-0.008746396750211716,
-0.020291853696107864,
0.085877425968647,
-0.021313058212399483,
-0.031244391575455666,
-0.07995854318141937,
-0.04180287942290306,
0.020977718755602837,
0.027950983494520187,
0.02097628079354763,
0.02070470340549946,
0.04453601688146591,
0.003350568702444434,
0.00549403065815568,
0.0903010219335556,
-0.07232203334569931,
0.007516743149608374,
-0.06934493035078049,
0.08509218692779541,
-0.0071477871388196945,
-0.02863573096692562,
0.012770569883286953,
-0.06190602481365204,
0.00261955545283854,
0.008578012697398663,
0.008943804539740086,
-0.07924848794937134,
-0.030532069504261017,
0.010983427986502647,
-0.02385484240949154,
0.0303073488175869,
-0.008468440733850002,
0.03801296651363373,
-0.005474001169204712,
-0.03338999301195145,
-0.061704959720373154,
0.03876989334821701,
0.009768305346369743,
0.005890298634767532,
-0.06537206470966339,
-0.0008929239120334387,
0.034431781619787216,
0.050581492483615875,
-0.01860949769616127,
0.027022888883948326,
0.05514254420995712,
-0.03525794669985771,
-0.014364698901772499,
-0.029373859986662865,
-0.0388997420668602,
0.04029710963368416,
-0.04298200458288193,
-0.02125915139913559,
0.03257637843489647,
-0.0604555569589138,
0.013872177340090275,
0.05628311261534691,
-0.04068945348262787,
-0.017414811998605728,
-0.03413698822259903,
0.011018629185855389,
-0.002027409616857767,
-0.04150235280394554,
-0.0380956307053566,
0.031652554869651794,
0.015381550416350365,
-0.00991935282945633,
-0.007786136586219072,
0.013329251669347286,
0.008684738539159298,
-0.007258477155119181,
-0.08740808814764023,
0.0542253702878952,
0.0020174470264464617,
-0.03990048170089722,
0.03590872138738632,
-0.02633780799806118,
0.03791344165802002,
-0.032698094844818115,
-0.010634858161211014,
0.003895082278177142,
-0.015056868083775043,
-0.028339210897684097,
-0.03469976782798767,
-0.007976208813488483,
-0.053375378251075745,
-0.0009565194486640394,
0.00950865913182497,
0.011575774289667606,
-0.01909397542476654,
-0.04778345301747322,
-0.010634341277182102,
-0.046327557414770126,
0.05876905471086502,
0.022054539993405342,
0.07377367466688156,
0.015406732447445393,
0.007501532789319754,
-0.08165082335472107,
0.03424569591879845,
-0.008019187487661839,
0.010030900128185749,
-0.021211018785834312,
0.044961363077163696,
-0.0003787461610045284,
-0.004099241457879543,
0.025775548070669174,
-0.009412525221705437,
0.011028786189854145,
-0.029522471129894257,
-0.012229460291564465,
0.059061016887426376,
-0.001695352140814066,
-0.005638628266751766,
0.03877543658018112,
-0.022456439211964607,
-0.05753137543797493,
0.049221791326999664,
0.045155882835388184,
-0.011759541928768158,
0.04167216643691063,
0.012116316705942154,
-0.0732288584113121,
-0.016819562762975693,
0.004986268933862448,
-0.031424976885318756,
0.023348793387413025,
0.015695253387093544,
0.03678598254919052,
0.014817547053098679,
-0.014447465538978577,
0.014892064966261387,
0.026527510955929756,
0.0014845840632915497,
0.0019045696826651692,
0.06325497478246689,
0.04760259389877319,
-0.005543090868741274,
0.013825655914843082,
-0.013774952851235867,
0.007132630795240402,
-0.0026400061324238777,
-0.00859998632222414,
0.0027873010840266943,
0.03872789070010185,
-0.024253834038972855,
0.04245902970433235,
-0.002956666285172105,
-0.019529622048139572,
0.039446886628866196,
-0.009087740443646908,
-0.034640833735466,
-0.03319615498185158,
-0.004373330622911453,
-0.004681658931076527,
-0.0806986540555954,
0.025333689525723457,
0.004842620342969894,
-0.09709837287664413,
0.041706085205078125,
-0.02935660444200039,
-0.055421311408281326,
-0.0330781415104866,
-0.04049067571759224,
0.060577359050512314,
-0.030396558344364166,
0.022976579144597054,
-0.038026805967092514,
-0.018629608675837517,
0.0032003175001591444,
-0.027699386700987816,
0.034141574054956436,
-0.014020531438291073,
-0.0005054486682638526,
0.008081714622676373,
-0.009887675754725933,
0.006687444634735584,
-0.006557477172464132,
0.0025261046830564737,
-0.0056543173268437386,
-0.025981660932302475,
0.011991245672106743,
0.06257206946611404,
-0.04133548587560654,
-0.019982678815722466,
-0.01278627011924982,
-0.001833271817304194,
0.03858766332268715,
-0.03404104709625244,
0.023410441353917122,
-0.007219228427857161,
-0.002967888955026865,
-0.04019097611308098,
-0.055873073637485504,
-0.05095721781253815,
0.06546302139759064,
-0.035246167331933975,
0.007962956093251705,
-0.03251979127526283,
0.004248769488185644,
-0.005793072283267975,
0.00837332010269165,
0.0092849126085639,
0.005778093822300434,
-0.009686272591352463,
-0.010185055434703827,
0.0034819641150534153,
0.07720430195331573,
0.03420561924576759,
-0.03043254092335701,
0.03880259767174721,
0.005092862993478775,
-0.08962049335241318,
-0.002728830324485898,
0.05884157866239548,
-0.012730823829770088,
0.09267554432153702,
-0.04710111394524574,
-0.028025850653648376,
0.0484280027449131,
0.0064891427755355835,
-0.00007824680506018922,
-0.042226642370224,
0.006528789643198252,
0.035143766552209854,
0.011660417541861534,
0.028141483664512634,
0.014657343737781048,
0.04840667173266411,
0.03611302003264427,
0.014721467159688473,
0.008816133253276348,
0.01592046394944191,
0.010198640637099743,
-0.03014274686574936,
-0.06267006695270538,
-0.018480954691767693,
0.019237259402871132,
-0.008430914022028446,
0.009494742378592491,
0.02913220040500164,
-0.004546822514384985,
0.007739105261862278,
0.05976223573088646,
-0.004409620072692633,
0.0332985483109951,
0.06025232747197151,
0.016713958233594894,
-0.03208509832620621,
-0.02655908837914467,
0.01409306563436985,
-0.02666565589606762,
0.03960191085934639,
0.013238891027867794,
-0.026932857930660248,
0.020633501932024956,
0.026142485439777374,
0.001848389976657927,
0.04169957712292671,
0.01397392526268959,
-0.0037887298967689276,
0.017796963453292847,
0.044118933379650116,
0.03397967293858528,
0.014065642841160297,
-0.03778712823987007,
0.0060055190697312355,
-0.0083461320027709,
0.008059097453951836,
0.029956962913274765,
0.025514669716358185,
0.020401686429977417,
0.03635198622941971,
0.0037271936889737844,
-0.04337918013334274,
-0.005157812498509884,
0.018507741391658783,
0.015741854906082153,
-0.007930133491754532,
-0.05942710489034653,
0.03923724591732025,
-0.010493338108062744,
0.022091707214713097,
0.04894378408789635,
-0.027304846793413162,
0.03307629004120827,
0.02919480949640274,
-0.016412777826189995,
0.012887462042272091,
-0.013164512813091278,
0.02853778563439846,
-0.014825533144176006,
0.011788430623710155,
-0.015274726785719395,
-0.030022596940398216,
0.0282968170940876,
0.07546049356460571,
-0.04927363991737366,
0.007950780913233757,
0.03704172000288963,
0.01855302043259144,
-0.01723187044262886,
-0.014909387566149235,
0.007393259555101395,
-0.023457475006580353,
0.009290183894336224,
-0.03498188406229019,
0.019240664318203926,
-0.0019441880285739899,
0.007709959521889687,
0.04249982535839081,
0.13754898309707642,
-0.0007982117240317166,
0.0031508435495197773,
0.026301028206944466,
0.03395487740635872,
-0.06614512950181961,
-0.04648973420262337,
-0.06898267567157745,
0.044988635927438736,
0.011917668394744396,
0.0426948182284832,
0.009776357561349869,
-0.020105211064219475,
0.004608886782079935,
-0.011173206381499767,
-0.07159870862960815,
0.006827720906585455,
-0.04815487563610077,
-0.04750007018446922,
-0.010071196593344212,
0.03065430372953415,
-0.001801229314878583,
0.04527783766388893,
0.014723042026162148,
0.0013252635253593326,
-0.053622253239154816,
0.05067898705601692,
-0.04256772622466087,
0.027284303680062294,
0.029498310759663582,
0.019817573949694633,
0.053147464990615845,
-0.018894996494054794,
0.028286466374993324,
-0.034927550703287125,
-0.005277398973703384,
0.014129010029137135,
-0.014914176426827908,
-0.012303011491894722,
0.009807109832763672,
-0.004246251657605171,
-0.012953215278685093,
-0.02718297950923443,
-0.009255608543753624,
0.0000459485781902913,
0.015111167915165424,
-0.026408890262246132,
-0.033219482749700546,
0.016602082177996635,
0.05254990607500076,
-0.03271109238266945,
0.013446475379168987,
0.04939529299736023,
0.017744602635502815,
-0.01213438156992197,
-0.003034933703020215,
-0.08009964972734451,
0.006600257009267807,
0.013147184625267982,
-0.0029618178959935904,
0.057763680815696716,
0.10285450518131256,
-0.0014096832601353526,
0.0392632856965065,
0.005130872596055269,
0.0459798127412796,
-0.0012160707265138626,
0.021345039829611778,
-0.006438055541366339,
-0.02957659587264061,
-0.0024851150810718536,
0.05638442561030388,
0.023085985332727432,
0.10608528554439545,
0.04013437405228615,
-0.017201803624629974,
0.027752766385674477,
0.059233978390693665,
-0.006778992246836424,
0.05896255746483803,
0.06825900077819824,
-0.0031926361843943596,
-0.027288585901260376,
-0.026546165347099304,
0.0024798857048153877,
0.035252783447504044,
0.020828871056437492,
0.006620991975069046,
0.07394781708717346,
0.015609347261488438,
0.026128794997930527,
-0.037574417889118195,
-0.023961011320352554,
-0.06840766221284866,
0.01418781466782093,
-0.021443812176585197,
0.05401267483830452,
-0.011234460398554802,
0.01103669311851263,
0.025364071130752563,
-0.12177228182554245,
0.022527644410729408,
0.07672803103923798,
-0.02570885606110096,
0.02392466738820076,
-0.0046498761512339115,
-0.04312931373715401,
-0.046421244740486145,
-0.05010919272899628,
0.0017374756280332804,
0.03384861722588539,
-0.0018953323597088456,
0.0039758458733558655,
-0.03677484765648842,
-0.00171339837834239,
-0.002018213039264083,
-0.02705383114516735,
-0.036569684743881226,
-0.02800997905433178,
0.03767714649438858,
-0.005901524797081947,
-0.036878202110528946,
-0.02026490680873394,
0.011754115112125874,
-0.0002230487734777853,
0.004095443058758974,
0.0015796489315107465,
0.032238271087408066,
0.0590256005525589,
0.005012936890125275,
-0.015365765430033207,
-0.04291653633117676,
0.0037993676960468292,
0.04512491077184677,
0.04170846939086914,
0.0681842714548111,
-0.003674957202747464,
-0.056186676025390625,
0.028873056173324585,
0.030457036569714546,
-0.05344129353761673,
0.0757603570818901,
0.025349821895360947,
-0.0033177619334310293,
-0.011142639443278313,
-0.0339457243680954,
0.031985945999622345,
0.005768232047557831,
-0.01607871800661087,
-0.02573390305042267,
0.0057581826113164425,
-0.0068026999942958355,
0.013418333604931831,
0.03435679152607918,
-0.04515302553772926,
0.04601817578077316,
-0.05178391560912132,
-0.07403011620044708,
-0.02636532299220562,
-0.010774245485663414,
-0.018035005778074265,
0.011995038017630577,
0.029614843428134918,
-0.044215988367795944,
-0.0328170545399189,
0.011291375383734703,
-0.04438146576285362,
0.012618448585271835,
-0.017329800873994827,
0.050334326922893524,
-0.03306369483470917,
-0.04775983467698097,
-0.045475635677576065,
0.0003593302972149104,
0.012999719008803368,
-0.039314109832048416,
0.037001218646764755,
0.02259441837668419,
-0.006230372004210949,
-0.049910593777894974,
-0.04424005001783371,
-0.05665032938122749,
0.0036204324569553137,
-0.008869243785738945,
0.02437305822968483,
0.025643134489655495,
0.05065365880727768,
0.045665279030799866,
0.0014697284204885364,
-0.008401225320994854,
-0.018349433317780495,
-0.005894361063838005,
0.02542041428387165,
-0.031049586832523346,
0.011000982485711575,
0.008283626288175583,
0.009274059906601906,
0.02980106882750988,
-0.004448014311492443,
0.04106556624174118,
-0.02125275321304798,
0.027000848203897476,
-0.020059481263160706,
0.013622189871966839,
0.023035181686282158,
-0.022586848586797714,
-0.005011575762182474,
0.00810019951313734,
0.01644538715481758,
0.01308012381196022,
-0.023036543279886246,
-0.0066885012201964855,
-0.01927082985639572,
0.02838931418955326,
-0.01582949049770832,
-0.009849350899457932,
-0.042714837938547134,
-0.017469901591539383,
-0.04436446726322174,
-0.025080779567360878,
-0.03169810399413109,
0.045788735151290894,
0.02289516106247902,
0.004603453446179628,
-0.002855605911463499,
-0.011902122758328915,
0.010714955627918243,
0.05066262185573578,
0.011377758346498013,
0.02965177781879902,
-0.028271693736314774,
0.02973485179245472,
0.03453822806477547,
-0.04446108639240265,
0.022410020232200623,
-0.011458922177553177,
0.05751004070043564,
0.017761753872036934,
-0.0041481973603367805,
-0.0421161912381649,
0.01203093584626913,
0.06470080465078354,
-0.03147789463400841,
0.023824390023946762,
0.03217098489403725,
-0.01628846302628517,
-0.03801275044679642,
0.01086848322302103,
0.03265010192990303,
0.00450129434466362,
-0.0387338362634182,
0.018959935754537582,
-0.0006079280865378678,
-0.023483918979763985,
-0.02031140774488449,
0.031714003533124924,
-0.00545530067756772,
-0.028676597401499748,
0.016423068940639496,
-0.009530383162200451,
-0.07415217161178589,
0.04278847575187683,
-0.024646801874041557,
-0.0017042206600308418,
-0.05461638793349266,
0.025259362533688545,
0.023987192660570145,
-0.033227287232875824,
-0.018982818350195885,
-0.008702636696398258,
0.004909950774163008,
0.005801089107990265,
-0.040365856140851974,
0.003360375761985779,
-0.004245401360094547,
-0.02088223211467266,
0.018782541155815125,
-0.019661789759993553,
0.02283357083797455,
0.0010901489295065403,
0.020122576504945755,
0.01532649714499712,
-0.013629637658596039,
-0.00680631073191762,
-0.04500099644064903,
0.03982287272810936,
0.06819479167461395,
-0.03790910914540291,
0.004766769707202911,
0.030939698219299316,
0.01769299991428852,
-0.004715936724096537,
0.04364749416708946,
0.02695787139236927,
-0.03924567997455597,
0.027887407690286636,
-0.007726746145635843,
0.024521909654140472,
-0.03855510056018829,
0.016839835792779922,
0.07771580666303635,
0.029852209612727165,
-0.0984785407781601,
0.001647850382141769,
-0.0378577783703804,
0.035606592893600464,
0.010119305923581123,
-0.033280808478593826,
-0.005564520601183176,
0.04523695260286331,
0.0022247587330639362,
-0.048658594489097595,
-0.016538340598344803,
-0.006819294299930334,
0.0007494012825191021,
-0.02941175363957882,
0.015381971374154091,
0.009157107211649418,
0.03161107376217842,
0.009856360033154488,
-0.007452036719769239,
-0.017582088708877563,
0.00233923876658082,
-0.03930000215768814,
0.042586956173181534,
0.01098534744232893,
-0.03991362825036049,
0.0674862265586853,
0.01517285406589508,
-0.05390886217355728,
-0.03494064137339592,
0.12265396118164062,
-0.026395881548523903,
0.03513374179601669,
0.03489457070827484,
0.042505424469709396,
-0.025138063356280327,
-0.00528266467154026,
0.01802056096494198,
0.013372703455388546,
0.028805797919631004,
0.012429439462721348,
0.009593871422111988,
-0.09044631570577621,
0.08291511237621307,
-0.05888531357049942,
-0.03726785629987717,
-0.020794417709112167,
-0.007494734134525061,
0.08429025858640671
] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2016-00037 | https://bofip.impots.gouv.fr/bofip/10449-PGP.html/identifiant=ACTU-2016-00037 | 2016-02-03 00:00:00 | 6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4 | [
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2015-00208 | https://bofip.impots.gouv.fr/bofip/10305-PGP.html/identifiant=ACTU-2015-00208 | 2015-10-14 00:00:00 | 6916242f69cac28dafb7a3ecabe4febde3ad9d813a5ddb7bfbe431a6f03f75e4 | [
-0.04916353523731232,
-0.024159986525774002,
-0.023250719532370567,
0.037321124225854874,
-0.08653990179300308,
-0.08035027980804443,
-0.017120663076639175,
0.022869236767292023,
0.05832167714834213,
-0.03844214975833893,
-0.07198073714971542,
0.023032085970044136,
-0.037848956882953644,
0.015536659397184849,
-0.037951402366161346,
0.02048696205019951,
0.09719826281070709,
0.007917391136288643,
0.007756326347589493,
-0.10364852845668793,
0.06189106032252312,
0.05836013704538345,
0.003977593500167131,
0.02076209895312786,
0.0321102999150753,
0.022388765588402748,
0.011312923394143581,
-0.03984170779585838,
-0.04239017516374588,
0.023959625512361526,
-0.10070233047008514,
-0.04942347854375839,
0.06997261941432953,
0.04218249395489693,
0.043757930397987366,
0.03524935245513916,
0.02139565907418728,
0.10175620019435883,
-0.0010189887834712863,
-0.005647503305226564,
0.07472503185272217,
-0.018633104860782623,
0.011200075037777424,
0.027594635263085365,
0.008927755989134312,
0.04416588321328163,
-0.01857358030974865,
0.02415914088487625,
0.04735608771443367,
-0.022754767909646034,
0.0075028627179563046,
0.01413694117218256,
0.02300369367003441,
-0.04588746279478073,
-0.01824125088751316,
0.019161604344844818,
-0.10941223055124283,
0.02509206533432007,
0.048947591334581375,
-0.008573444560170174,
-0.026398319751024246,
-0.002276836195960641,
0.011847862042486668,
-0.046097587794065475,
-0.029509568586945534,
-0.0694996640086174,
0.008547347038984299,
0.0022379893343895674,
0.03665539622306824,
-0.034383226186037064,
0.03025122918188572,
0.03829406946897507,
-0.007436258718371391,
0.05342230200767517,
0.017292005941271782,
0.05728551372885704,
0.03649401292204857,
0.04100564867258072,
0.007463919930160046,
0.02218952216207981,
-0.051693085581064224,
-0.020930549129843712,
0.039440661668777466,
-0.03832641988992691,
0.03736526891589165,
0.0017084500286728144,
-0.026726258918642998,
-0.05527437478303909,
-0.0279025100171566,
0.018629109486937523,
-0.00010229858889942989,
0.10214678943157196,
-0.04316813126206398,
0.012627418152987957,
0.011176185682415962,
0.09181336313486099,
-0.001002659322693944,
-0.018007921054959297,
0.021547779440879822,
-0.02029161900281906,
0.014283563941717148,
0.00025744843878783286,
0.033225610852241516,
0.007312956731766462,
0.03246571123600006,
-0.05884302407503128,
0.03905476629734039,
-0.0026174329686909914,
-0.03090907447040081,
0.05971194803714752,
-0.04040917009115219,
-0.03528539463877678,
-0.09281175583600998,
-0.01650816760957241,
0.028262246400117874,
0.02389680966734886,
0.02874341607093811,
0.01715056598186493,
0.05738994479179382,
-0.006488919723778963,
-0.005028319079428911,
0.09724334627389908,
-0.06999870389699936,
-0.0010917530162259936,
-0.056800175458192825,
0.07947523146867752,
-0.029525168240070343,
-0.042532697319984436,
0.009227421134710312,
-0.07982350885868073,
0.028122080489993095,
-0.018880534917116165,
0.027432769536972046,
-0.087025485932827,
-0.03210649639368057,
0.008614358492195606,
-0.028950784355401993,
0.029910078272223473,
-0.01610563136637211,
0.03253033384680748,
-0.02677471935749054,
-0.044326744973659515,
-0.05362984910607338,
0.03369123116135597,
0.02170390449464321,
0.008380764164030552,
-0.05709610506892204,
-0.012758043594658375,
0.026907911524176598,
0.04564240202307701,
-0.036883510649204254,
0.028501253575086594,
0.05660112202167511,
-0.057622313499450684,
-0.015511974692344666,
-0.017040424048900604,
-0.030995754525065422,
0.044888000935316086,
-0.038805533200502396,
-0.020913196727633476,
-0.0072481511160731316,
-0.04658107832074165,
-0.0038567674346268177,
0.026529585942626,
-0.018075011670589447,
-0.029488123953342438,
-0.03694255277514458,
-0.0051328279078006744,
-0.019727135077118874,
-0.015567674301564693,
-0.035370636731386185,
0.019914012402296066,
0.015537077561020851,
-0.01817886345088482,
-0.01475763600319624,
0.01371818222105503,
0.010929998010396957,
-0.0010773271787911654,
-0.06401050835847855,
0.05777233839035034,
-0.002679443685337901,
-0.04820737987756729,
0.026577871292829514,
-0.023085089400410652,
0.049591030925512314,
-0.040098000317811966,
-0.012434062547981739,
0.029843829572200775,
0.002098707715049386,
-0.015189423225820065,
-0.04136781021952629,
-0.02199617028236389,
-0.05185457691550255,
-0.004827781580388546,
0.003485854249447584,
-0.007349190767854452,
-0.018969396129250526,
-0.037752747535705566,
-0.012273302301764488,
-0.0455528162419796,
0.05404594540596008,
0.028564615175127983,
0.07349752634763718,
0.02257845364511013,
0.018410010263323784,
-0.08878979086875916,
0.01581537537276745,
-0.0015714348992332816,
-0.001684867893345654,
-0.007953895255923271,
0.057376641780138016,
-0.003700223285704851,
-0.008371686562895775,
0.02396293543279171,
-0.019723808392882347,
0.005618250463157892,
-0.02310391701757908,
-0.021021351218223572,
0.03626503795385361,
-0.007721264380961657,
0.007694365922361612,
0.035810764878988266,
-0.022259315475821495,
-0.056844163686037064,
0.046181876212358475,
0.04580329358577728,
-0.011166912503540516,
0.0336909294128418,
0.018397869542241096,
-0.05414117872714996,
-0.033973198384046555,
0.007968389429152012,
-0.05341345816850662,
0.026183947920799255,
0.005272412672638893,
0.03176161274313927,
0.011324084363877773,
-0.022341575473546982,
0.012927085161209106,
0.026508240029215813,
0.014116055332124233,
-0.022785509005188942,
0.04731402546167374,
0.05400798097252846,
-0.012616735883057117,
0.013070494867861271,
-0.017504142597317696,
-0.017632098868489265,
0.0035412742290645838,
-0.0032073198817670345,
-0.001044476288370788,
0.037206318229436874,
-0.022193003445863724,
0.03680712357163429,
-0.022797048091888428,
-0.03931594640016556,
0.0214507095515728,
-0.01226589921861887,
-0.022350242361426353,
-0.025204822421073914,
-0.01151285134255886,
-0.009630420245230198,
-0.08046180754899979,
0.02524729073047638,
-0.0009147773962467909,
-0.10348100960254669,
0.027412494644522667,
-0.03368058800697327,
-0.050321195274591446,
-0.04215829446911812,
-0.05681714043021202,
0.060132186859846115,
-0.01023831032216549,
0.01840400882065296,
-0.04323280602693558,
-0.03145228326320648,
0.003715683938935399,
-0.021513450890779495,
0.018856903538107872,
-0.019357165321707726,
-0.007265027146786451,
0.01629159227013588,
-0.00924388412386179,
-0.0023333257995545864,
-0.008585666306316853,
0.014487536624073982,
-0.005694275256246328,
-0.006081879138946533,
0.007236269768327475,
0.06328079104423523,
-0.053803589195013046,
-0.014004412107169628,
-0.027546506375074387,
0.01828816905617714,
0.04066944867372513,
-0.01936005987226963,
0.037837110459804535,
0.01360110193490982,
-0.008983591571450233,
-0.026619242504239082,
-0.0435749851167202,
-0.04854898527264595,
0.0490831695497036,
-0.04757348820567131,
-0.01068185456097126,
-0.05388932675123215,
-0.003750619711354375,
-0.008693361654877663,
0.011120466515421867,
0.029738007113337517,
0.0187686737626791,
-0.019695715978741646,
-0.01439670566469431,
0.007225155830383301,
0.08094809949398041,
0.03973401337862015,
-0.028789300471544266,
0.04731736704707146,
-0.008705762214958668,
-0.08059653639793396,
-0.007759097497910261,
0.043873533606529236,
-0.011113299988210201,
0.0930294319987297,
-0.03807458281517029,
-0.024577056989073753,
0.04758714884519577,
0.0037852188106626272,
0.00624917633831501,
-0.03757714852690697,
0.013923932798206806,
0.029849877581000328,
0.014146692119538784,
0.021776117384433746,
0.011323445476591587,
0.03298330679535866,
0.04097795486450195,
0.018939843401312828,
0.017269302159547806,
0.010975264944136143,
0.009470382705330849,
-0.014575119130313396,
-0.07736098766326904,
-0.025222357362508774,
0.03494999557733536,
-0.010347690433263779,
0.032138001173734665,
0.03541405498981476,
-0.0055393921211361885,
0.000014641773304902017,
0.06397861987352371,
-0.013720848597586155,
0.03960028290748596,
0.050825223326683044,
-0.01361484732478857,
-0.031850144267082214,
-0.017240844666957855,
0.0394306555390358,
-0.020434215664863586,
0.05097847431898117,
0.02510605938732624,
-0.03268713131546974,
0.0074050636030733585,
0.015819156542420387,
0.004999083932489157,
0.02738191746175289,
0.0006117301527410746,
-0.004983741790056229,
0.03607669845223427,
0.01147046685218811,
0.01930915005505085,
0.018914470449090004,
-0.03914293274283409,
0.010401495732367039,
-0.015104350633919239,
0.0024691412691026926,
0.017802251502871513,
0.021968716755509377,
0.0316825732588768,
0.036165401339530945,
0.00885490421205759,
-0.03708966076374054,
-0.002904034685343504,
0.020194152370095253,
0.025077251717448235,
0.004751528613269329,
-0.05963443964719772,
0.025803323835134506,
-0.004824094008654356,
0.014389759860932827,
0.03819650411605835,
-0.022521963343024254,
0.03944547474384308,
0.032856643199920654,
-0.02945290133357048,
-0.003886912250891328,
0.00853925570845604,
0.03514416888356209,
-0.021828947588801384,
-0.008741704747080803,
-0.04445398971438408,
-0.0291058998554945,
0.03741602599620819,
0.07350335270166397,
-0.04786480590701103,
0.006790884304791689,
0.047831177711486816,
0.00018458305567037314,
-0.011254090815782547,
-0.019002273678779602,
0.01792028546333313,
-0.011158379726111889,
0.0331464521586895,
-0.053752779960632324,
0.006747412960976362,
0.003312707645818591,
0.00608756672590971,
0.04862041398882866,
0.13535262644290924,
0.02560947649180889,
0.007660967297852039,
0.04242222383618355,
0.04292917996644974,
-0.06491110473871231,
-0.0404842309653759,
-0.07825416326522827,
0.03009822778403759,
0.012936455197632313,
0.02829054184257984,
0.005399911664426327,
-0.014724082313477993,
0.019203677773475647,
-0.007374934386461973,
-0.0806196853518486,
0.0017627854831516743,
-0.03665545582771301,
-0.029906336218118668,
-0.02031118795275688,
0.031038716435432434,
-0.00139315752312541,
0.06238245591521263,
0.024510476738214493,
0.0007520281942561269,
-0.04172620549798012,
0.056629251688718796,
-0.06319064646959305,
0.014964773319661617,
0.039401810616254807,
0.01470873411744833,
0.07500132918357849,
-0.02494475618004799,
0.007248224690556526,
-0.019275858998298645,
0.006225875578820705,
0.01962560974061489,
-0.014321103692054749,
-0.021939439699053764,
0.025996901094913483,
-0.009797423146665096,
-0.01591523364186287,
-0.022941818460822105,
-0.006287748459726572,
-0.002415758091956377,
-0.0002450556494295597,
-0.02004111185669899,
-0.010255428031086922,
0.021788962185382843,
0.032577428966760635,
-0.03637827932834625,
0.031003445386886597,
0.04675634950399399,
0.01807982288300991,
-0.020276041701436043,
0.005191836040467024,
-0.07641295343637466,
-0.003159849438816309,
0.012127791531383991,
-0.0032619342673569918,
0.06143656745553017,
0.08376624435186386,
-0.013575298711657524,
0.03969137743115425,
-0.010591667145490646,
0.04709797725081444,
0.01464315876364708,
0.014467560686171055,
-0.0043807486072182655,
-0.029857536777853966,
-0.0005544128944166005,
0.06412847340106964,
0.0418618768453598,
0.10089992731809616,
0.023491429165005684,
-0.01186425145715475,
0.0316859669983387,
0.06599050015211105,
0.017295576632022858,
0.034951820969581604,
0.07614777237176895,
0.010290884412825108,
-0.028559893369674683,
-0.026247503235936165,
0.015550684183835983,
0.050006043165922165,
0.013982322998344898,
-0.006094049662351608,
0.07732434570789337,
0.017647424712777138,
0.03911879286170006,
-0.038765326142311096,
-0.021525288000702858,
-0.054025501012802124,
0.007798918057233095,
-0.035360340029001236,
0.06170765683054924,
-0.014137333258986473,
0.016298100352287292,
0.0209462009370327,
-0.11259486526250839,
0.03820371627807617,
0.08580772578716278,
-0.02470218390226364,
0.007223966997116804,
0.02051135152578354,
-0.014847617596387863,
-0.058029405772686005,
-0.06243818998336792,
0.014107386581599712,
0.026906372979283333,
-0.010285749100148678,
0.023178530856966972,
-0.03883417695760727,
0.0017955293878912926,
-0.007245131768286228,
-0.04500221833586693,
-0.040071140974760056,
-0.039986807852983475,
0.041337255388498306,
0.0005926737212575972,
-0.05002928525209427,
-0.02380649745464325,
0.00712272385135293,
-0.0018258125055581331,
0.02203037589788437,
-0.0030612777918577194,
0.011334169656038284,
0.05029543116688728,
-0.006139296106994152,
-0.022298308089375496,
-0.04363247752189636,
-0.0014841466909274459,
0.05602944642305374,
0.037631064653396606,
0.0639960914850235,
0.00958252139389515,
-0.06377258896827698,
0.025166641920804977,
0.014298669993877411,
-0.034982383251190186,
0.08192920684814453,
0.010662880726158619,
-0.009112202562391758,
-0.009484633803367615,
-0.04513562098145485,
0.019057776778936386,
0.010800774209201336,
-0.01997320167720318,
-0.016936182975769043,
0.005896143149584532,
0.012804456055164337,
0.0012920701410621405,
0.019698012620210648,
-0.046480871737003326,
0.013357720337808132,
-0.035800281912088394,
-0.06585584580898285,
-0.025947697460651398,
-0.0019121399382129312,
-0.012106603011488914,
0.014439390040934086,
0.027484435588121414,
-0.03353872522711754,
-0.029406912624835968,
0.013061574660241604,
-0.027989862486720085,
0.009652000851929188,
-0.018390459939837456,
0.05499611049890518,
-0.029811948537826538,
-0.03621872141957283,
-0.03898310288786888,
0.005976599175482988,
0.030181806534528732,
-0.03852519020438194,
0.03278343379497528,
0.020529862493276596,
0.01204533502459526,
-0.039841242134571075,
-0.026564830914139748,
-0.0653737410902977,
0.010698228143155575,
-0.01682290807366371,
0.014607952907681465,
0.021851973608136177,
0.04475143179297447,
0.03452702611684799,
-0.00037732746568508446,
-0.024835780262947083,
-0.019882237538695335,
-0.009292075410485268,
0.007302695885300636,
-0.015612571500241756,
0.013878860510885715,
0.012709339149296284,
0.023412613198161125,
0.032601580023765564,
0.016676925122737885,
0.03580068051815033,
-0.0234810970723629,
0.014137144200503826,
-0.014159032143652439,
0.017366068437695503,
0.03921215608716011,
-0.010018274188041687,
-0.0014177541015669703,
0.0076634855940938,
0.01125289872288704,
0.004031897056847811,
-0.024924367666244507,
-0.013787773437798023,
-0.035335805267095566,
0.03141471743583679,
-0.0193680040538311,
-0.011524789035320282,
-0.04227384179830551,
-0.0036786224227398634,
-0.0332806371152401,
-0.039713747799396515,
-0.020081881433725357,
0.05044276639819145,
0.022418955340981483,
-0.012604936957359314,
0.001036444678902626,
0.005141432862728834,
0.0005072134081274271,
0.026523208245635033,
0.006753950845450163,
0.022836996242403984,
-0.028635000810027122,
0.03477373346686363,
0.04151416942477226,
-0.05792257934808731,
0.013083585537970066,
-0.027151264250278473,
0.04733595997095108,
0.010670922696590424,
0.0015502620954066515,
-0.05149697884917259,
0.0012926280032843351,
0.08210922032594681,
-0.028847090899944305,
0.012961352244019508,
0.034363456070423126,
-0.012727649882435799,
-0.040282879024744034,
0.024697860702872276,
0.03619030490517616,
0.011123302392661572,
-0.01352254580706358,
0.009258388541638851,
0.0011911578476428986,
-0.022110948339104652,
-0.002238217741250992,
0.013058998622000217,
-0.022686731070280075,
-0.02668723836541176,
0.04523289203643799,
-0.03318801149725914,
-0.06847357749938965,
0.045148201286792755,
0.006134919822216034,
-0.011620559729635715,
-0.03808148577809334,
0.013695028610527515,
0.027114061638712883,
-0.02524554915726185,
-0.020130641758441925,
0.009472825564444065,
0.0037326947785913944,
0.005392954684793949,
-0.009834164753556252,
0.005888777785003185,
-0.017019029706716537,
-0.032050877809524536,
0.02185126207768917,
-0.010122222825884819,
-0.0028875949792563915,
0.022532068192958832,
0.029873602092266083,
0.0021252227015793324,
0.003930586390197277,
0.001736837555654347,
-0.036157093942165375,
0.04312475398182869,
0.05945023149251938,
-0.027092913165688515,
0.009863198734819889,
0.025579970329999924,
0.017124217003583908,
-0.0001588518061907962,
0.015367018058896065,
0.06075233221054077,
-0.04772474616765976,
0.04742015153169632,
-0.012789762578904629,
0.019990377128124237,
-0.03807869926095009,
0.008077013306319714,
0.06364181637763977,
0.0403771810233593,
-0.09275449812412262,
0.011819816194474697,
-0.02584844082593918,
0.027154099196195602,
0.011746270582079887,
-0.03741954267024994,
-0.02118484303355217,
0.02793758176267147,
-0.011269480921328068,
-0.049492910504341125,
0.02115705981850624,
0.008528702892363071,
-0.007059646770358086,
-0.014935880899429321,
0.017584064975380898,
0.022096164524555206,
0.006228129845112562,
0.0016271950444206595,
-0.006626322399824858,
-0.022950051352381706,
-0.004674782510846853,
-0.041823163628578186,
0.03721120208501816,
0.016141369938850403,
-0.03374294191598892,
0.051059234887361526,
-0.004367367830127478,
-0.04065154492855072,
-0.012924114242196083,
0.10888252407312393,
-0.0421004593372345,
0.03115309402346611,
0.031834229826927185,
0.04490901529788971,
-0.013033339753746986,
0.006184807047247887,
0.008729943074285984,
0.014913544058799744,
0.015496661886572838,
0.011974925175309181,
0.010597491636872292,
-0.09021012485027313,
0.07322859019041061,
-0.08940955996513367,
-0.03889913111925125,
-0.04900343716144562,
-0.0018962527392432094,
0.1137050986289978
] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE
Texte :
Le 1° du I de l'article 68 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 prévoit la prorogation d'un an, soit jusqu'au 31 décembre 2023, des exonérations fiscales (impôt sur les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises) codifiées respectivement à l'article 44 septdecies du code général des impôts (CGI), à l'article 1383 J du CGI, à l'article 1463 B du CGI et l'article 1466 B bis du CGI, applicables dans les zones de développement prioritaire.
Les commentaires du BOI-BIC-CHAMP-80-10-100-20 feront l'objet d'une mise à jour ultérieure.
Actualité liée :
X
Documents liés :
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-IF-TFB-10-160-80 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles situés dans des zones délimitées - Exonérations des immeubles rattachés à des entreprises nouvelles créées dans les zones de développement prioritaire
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
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00036 | https://bofip.impots.gouv.fr/bofip/13508-PGP.html/ACTU-2022-00036 | 2022-05-11 00:00:00 | 6206bc7b20a07b49c91ba55a4788cea08a73ab5a3e374ea9e2af43e4b6e0d4f3 | [
-0.012797956354916096,
0.06830725073814392,
-0.07965780794620514,
0.0459727942943573,
-0.010176275856792927,
0.009818779304623604,
-0.00394483981654048,
-0.01074910257011652,
0.034414228051900864,
-0.05785359814763069,
-0.042560577392578125,
-0.010691968724131584,
-0.026263263076543808,
-0.011566714383661747,
-0.024054424837231636,
-0.00011700037430273369,
0.07915987819433212,
0.09910070151090622,
0.009280214086174965,
-0.002818354405462742,
0.06760679930448532,
0.02455824613571167,
-0.009772688150405884,
0.053547587245702744,
-0.024201596155762672,
0.03615192323923111,
0.024053387343883514,
-0.046903956681489944,
-0.02051796205341816,
0.024045081809163094,
-0.06657788902521133,
-0.03158417344093323,
0.02461767941713333,
0.06818251311779022,
0.02269180677831173,
-0.03957796469330788,
-0.0195289459079504,
0.04792620986700058,
0.013624067418277264,
-0.021224962547421455,
0.0025132508017122746,
0.043543968349695206,
0.028042113408446312,
-0.0017726037185639143,
0.005267974454909563,
0.0009383435244672,
-0.06718048453330994,
0.0822339728474617,
0.012784593738615513,
0.05291079729795456,
0.008724944666028023,
0.02537393756210804,
-0.006792600732296705,
-0.023108212277293205,
0.030761070549488068,
0.057589415460824966,
-0.09086960554122925,
0.015159090049564838,
0.06055910140275955,
-0.025232745334506035,
-0.008539493195712566,
-0.003014693735167384,
-0.011314759030938148,
0.026704221963882446,
-0.027086371555924416,
0.025814494118094444,
0.013795745559036732,
0.000333295960444957,
0.10719525068998337,
-0.0067902239970862865,
-0.003437654348090291,
0.033136747777462006,
0.005997778847813606,
0.06555686891078949,
0.006034846417605877,
0.09485796093940735,
0.01783284917473793,
0.05821623653173447,
-0.028037946671247482,
-0.010778326541185379,
-0.06560877710580826,
-0.013225083239376545,
0.06203845515847206,
0.04465361312031746,
-0.006521138362586498,
-0.03640270605683327,
0.0007800752646289766,
-0.006970369257032871,
0.014853276312351227,
0.031343214213848114,
0.02959037758409977,
0.07826361060142517,
0.007490249350667,
0.05967649072408676,
0.014622985385358334,
0.009182681329548359,
-0.0008270753314718604,
0.05128670483827591,
0.04910636320710182,
0.04988035932183266,
0.004633340053260326,
0.03550979495048523,
0.019181426614522934,
-0.010998598299920559,
0.0006008618511259556,
0.005499889142811298,
-0.032776810228824615,
-0.010476140305399895,
-0.026899227872490883,
0.01338939554989338,
-0.01533600501716137,
-0.05059010535478592,
-0.045442286878824234,
-0.07377241551876068,
0.002686629304662347,
0.03174585849046707,
0.009605578146874905,
-0.019268808886408806,
-0.04855905845761299,
0.043982647359371185,
-0.054821111261844635,
0.024904636666178703,
-0.0505816750228405,
0.03841283172369003,
-0.09817289561033249,
-0.010835504159331322,
0.027864307165145874,
-0.011387636885046959,
-0.02770056016743183,
-0.053198110312223434,
0.029432225972414017,
0.047009121626615524,
0.009622206911444664,
-0.059493713080883026,
-0.029322868213057518,
-0.03304021805524826,
-0.03268805146217346,
0.052986517548561096,
0.018753431737422943,
0.002663392573595047,
-0.020606819540262222,
0.03837563470005989,
-0.05156235024333,
0.061017315834760666,
-0.021201957017183304,
-0.046451739966869354,
0.005059163086116314,
-0.01636531949043274,
0.013963398523628712,
-0.04454595968127251,
-0.043687816709280014,
0.03567036986351013,
0.0389762707054615,
0.02646700292825699,
0.02141353115439415,
-0.05521024018526077,
-0.019113745540380478,
0.043307382613420486,
-0.05717550590634346,
-0.04830100014805794,
0.0163473729044199,
0.004222989547997713,
-0.010788760147988796,
-0.01897270977497101,
-0.029312491416931152,
-0.059203896671533585,
-0.02957368828356266,
-0.007233401294797659,
-0.015032408758997917,
0.024648429825901985,
-0.0491718128323555,
0.01017074752599001,
0.010327274911105633,
-0.00945154670625925,
0.007411220110952854,
0.022319698706269264,
-0.01321088895201683,
-0.0037910069804638624,
-0.04843686893582344,
0.09446761757135391,
-0.0685771182179451,
-0.06143464893102646,
-0.0276747178286314,
0.005618994124233723,
0.035840537399053574,
0.015005044639110565,
-0.04767845571041107,
-0.015475698746740818,
0.04656030237674713,
-0.004180847201496363,
-0.017596565186977386,
-0.016420289874076843,
-0.04719780012965202,
0.02948829159140587,
0.04114106670022011,
-0.06655317544937134,
-0.04137668013572693,
0.10761216282844543,
0.08463039994239807,
-0.015609199181199074,
-0.030885936692357063,
0.017275672405958176,
0.03114590235054493,
-0.008650563657283783,
0.017548445612192154,
-0.001039958093315363,
-0.024682220071554184,
0.03446057438850403,
-0.029798241332173347,
-0.03128346800804138,
0.03051886335015297,
-0.023969551548361778,
0.012476027943193913,
0.08827397227287292,
-0.060173988342285156,
-0.019893966615200043,
-0.020778685808181763,
-0.01571996510028839,
0.009606502018868923,
-0.02216421626508236,
0.0027114739641547203,
-0.013043309561908245,
-0.04088404402136803,
-0.07073695957660675,
0.022112838923931122,
0.01631351374089718,
-0.014550913125276566,
0.03157128766179085,
-0.010022641159594059,
-0.04141959920525551,
0.012453539296984673,
-0.027945462614297867,
-0.0272810161113739,
0.0519043505191803,
0.040014248341321945,
-0.050806086510419846,
-0.013882698491215706,
-0.010292588733136654,
0.026327168568968773,
0.06914674490690231,
0.019211621955037117,
-0.012816674076020718,
0.07357586920261383,
0.043262939900159836,
0.0214640311896801,
-0.005982705857604742,
-0.0420413613319397,
0.028560012578964233,
-0.01580033265054226,
0.07589246332645416,
-0.031099626794457436,
0.03854792192578316,
-0.06997614353895187,
-0.019552456215023994,
-0.06492087244987488,
0.0036563780158758163,
0.041676416993141174,
0.02524731680750847,
0.0039432900957763195,
-0.00947981234639883,
-0.04479606822133064,
-0.024131255224347115,
-0.04172055050730705,
-0.025602133944630623,
0.03912615776062012,
-0.10606644302606583,
0.024249164387583733,
0.023625165224075317,
-0.05753782019019127,
-0.045252569019794464,
-0.03352469950914383,
0.07364184409379959,
0.015402772463858128,
0.01957889087498188,
-0.010266395285725594,
0.0021415851078927517,
-0.041125427931547165,
-0.041698768734931946,
0.01814037375152111,
0.007925997488200665,
0.010592196136713028,
-0.013700633309781551,
-0.027694376185536385,
-0.02042127400636673,
-0.060005854815244675,
-0.009260276332497597,
0.051843177527189255,
-0.016772858798503876,
0.022456184029579163,
0.013780947774648666,
-0.0147254578769207,
-0.004535950254648924,
-0.04785137251019478,
0.06726448982954025,
-0.030554557219147682,
-0.008118218742311,
-0.016566142439842224,
-0.005944996140897274,
-0.0052934372797608376,
0.00699603883549571,
0.010599236004054546,
0.04388406127691269,
0.036938879638910294,
-0.026058638468384743,
0.026011068373918533,
-0.01182082761079073,
-0.01121353730559349,
-0.06177244707942009,
-0.038292933255434036,
0.03919516131281853,
0.02776823379099369,
-0.003601647913455963,
0.035809990018606186,
-0.005090842954814434,
0.01928979717195034,
0.017679741606116295,
0.013866246677935123,
0.0439993217587471,
0.00545677961781621,
-0.042672451585531235,
0.012691283598542213,
0.10024545341730118,
0.007248369511216879,
0.020439183339476585,
-0.03986193239688873,
-0.022801116108894348,
-0.002044529654085636,
0.031754981726408005,
-0.03304377198219299,
-0.016682755202054977,
0.022080060094594955,
0.03747635707259178,
0.040175095200538635,
-0.03235236182808876,
-0.010865566320717335,
0.057999975979328156,
-0.012927714735269547,
-0.0058596874587237835,
0.009027671068906784,
0.06042822077870369,
0.08092786371707916,
-0.014712817035615444,
-0.03390032425522804,
0.0009633679292164743,
0.04210950806736946,
-0.0036610134411603212,
-0.0031749075278639793,
0.020641304552555084,
0.04454457014799118,
-0.010899553075432777,
-0.015748703852295876,
0.032169390469789505,
0.044449254870414734,
0.0859818235039711,
0.02737277001142502,
-0.05439470335841179,
-0.016741318628191948,
0.02324090152978897,
-0.01158665120601654,
0.027100538834929466,
-0.0029918928630650043,
-0.0044090417213737965,
-0.03638176620006561,
0.018371377140283585,
0.04527731239795685,
0.05361964926123619,
0.012106278911232948,
0.010931232944130898,
-0.016390196979045868,
0.027509212493896484,
-0.015505827032029629,
0.028271367773413658,
0.023037349805235863,
-0.012786932289600372,
-0.044921088963747025,
0.03784099221229553,
0.024432983249425888,
0.025471627712249756,
0.025959812104701996,
-0.009505679830908775,
0.0029131234623491764,
-0.031242022290825844,
0.006183391436934471,
-0.013177299872040749,
0.023406924679875374,
0.047848138958215714,
-0.005942088086158037,
-0.010172820650041103,
0.009205923415720463,
0.025434160605072975,
-0.009199567139148712,
-0.02681691385805607,
-0.027790365740656853,
0.004582677967846394,
0.007821105420589447,
0.013051828369498253,
0.021939003840088844,
0.04038284718990326,
-0.01956057734787464,
0.0009095139103010297,
0.004768089856952429,
0.010053270496428013,
0.021284054964780807,
0.030184151604771614,
0.04235021024942398,
0.011966622434556484,
-0.015821661800146103,
-0.029012396931648254,
0.019408227875828743,
0.03804383426904678,
0.027441075071692467,
0.010614480823278427,
0.06151431426405907,
-0.03966035693883896,
0.07649949938058853,
0.061978477984666824,
0.01954251155257225,
0.05249854549765587,
0.14725254476070404,
-0.042245570570230484,
0.03985648229718208,
0.024119192734360695,
0.025181446224451065,
-0.02137075364589691,
-0.00691943010315299,
-0.027849650010466576,
0.055789146572351456,
0.0378558412194252,
-0.007058598566800356,
0.044626835733652115,
-0.04929531738162041,
0.00444851303473115,
-0.018360255286097527,
0.0001173989221570082,
-0.02247714065015316,
-0.007691369857639074,
-0.02976342663168907,
0.011824216693639755,
-0.004936301149427891,
0.0012387273600324988,
0.03418804332613945,
0.0055022332817316055,
0.024849047884345055,
-0.08707455545663834,
0.01799963042140007,
0.010188238695263863,
-0.025466615334153175,
0.06931989639997482,
0.009592004120349884,
0.02858498878777027,
-0.02070973999798298,
0.040379785001277924,
-0.022790774703025818,
-0.04029510170221329,
0.010235338471829891,
0.06961765885353088,
0.0031635884661227465,
-0.02496234141290188,
0.024767016991972923,
0.027506224811077118,
0.0078042070381343365,
-0.009553915821015835,
-0.016851866617798805,
-0.01107637956738472,
0.03189324960112572,
0.00046948890667408705,
-0.015686891973018646,
-0.012980804778635502,
0.03317029029130936,
0.0385126993060112,
0.004301815759390593,
0.013970491476356983,
0.014017096720635891,
-0.0008070447947829962,
-0.00005868818698218092,
0.023723559454083443,
-0.02060697227716446,
-0.01877579838037491,
-0.031580325216054916,
0.017112987115979195,
-0.013370907865464687,
0.02926807664334774,
-0.012598661705851555,
0.04204510524868965,
-0.011102331802248955,
0.0048249526880681515,
0.013402777723968029,
-0.040108613669872284,
0.020719721913337708,
0.06410100311040878,
0.005214825738221407,
-0.06908312439918518,
-0.023970045149326324,
-0.011217553168535233,
0.01774597354233265,
0.043695706874132156,
-0.029587140306830406,
-0.08428318053483963,
-0.002456576796248555,
0.00397819047793746,
-0.025360431522130966,
-0.09069578349590302,
0.0057651204988360405,
0.0014114605728536844,
0.09055902808904648,
-0.03258686885237694,
0.11297902464866638,
-0.010876177810132504,
0.02136007696390152,
-0.028252296149730682,
-0.06662209331989288,
-0.06226569414138794,
0.003595775691792369,
-0.02084134705364704,
-0.00677582947537303,
0.009611006826162338,
-0.047689180821180344,
0.025473101064562798,
-0.05134308710694313,
-0.005027433857321739,
0.03594096750020981,
0.04194405674934387,
-0.0028569819405674934,
-0.001657539396546781,
-0.024444034323096275,
-0.014864121563732624,
0.026204220950603485,
-0.05204451084136963,
0.03950537368655205,
0.035406578332185745,
-0.023642493411898613,
0.007183218374848366,
0.03239956125617027,
0.013349130749702454,
0.008583844639360905,
0.03589985519647598,
0.014444095082581043,
0.051362939178943634,
0.037557728588581085,
0.04826682433485985,
0.020133092999458313,
0.03083237074315548,
0.022491320967674255,
-0.07979855686426163,
0.031665120273828506,
0.05177031084895134,
0.035177841782569885,
-0.0018678356427699327,
-0.03056648001074791,
-0.05659039691090584,
0.06597781926393509,
0.03177137300372124,
0.0810537189245224,
-0.022124307230114937,
-0.04999484494328499,
-0.08185317367315292,
0.04113589599728584,
0.040753431618213654,
-0.039784058928489685,
-0.005897433031350374,
-0.004408602602779865,
-0.023694539442658424,
0.0137320039793849,
-0.004672125447541475,
-0.03204868733882904,
-0.01640596240758896,
0.030411073938012123,
-0.07924333214759827,
-0.01884426549077034,
0.00906725786626339,
-0.01483115553855896,
-0.02454615943133831,
-0.057000093162059784,
-0.04874194785952568,
-0.03294770047068596,
-0.0006817464018240571,
-0.014012472704052925,
-0.0471913181245327,
-0.05437386408448219,
0.006726362742483616,
-0.07011344283819199,
0.02541632577776909,
-0.02203494682908058,
0.007594754919409752,
-0.027714766561985016,
0.004217471461743116,
-0.03177870064973831,
0.019952336326241493,
-0.028735574334859848,
-0.021225202828645706,
-0.027985485270619392,
0.024133091792464256,
0.00772617245092988,
-0.04385152459144592,
0.020574554800987244,
0.03801169991493225,
-0.00806217361241579,
0.0005428436561487615,
0.06707121431827545,
-0.06209078058600426,
0.024200696498155594,
-0.024851201102137566,
0.024276284500956535,
-0.041338931769132614,
-0.025130989030003548,
0.035783328115940094,
0.024793457239866257,
-0.05529861897230148,
-0.030216535553336143,
-0.003209090093150735,
0.007657366804778576,
0.03886546194553375,
0.010355050675570965,
0.020213553681969643,
-0.02445298247039318,
-0.021439017727971077,
-0.04996046796441078,
-0.00354235852137208,
-0.034802213311195374,
-0.02846832573413849,
-0.03377115726470947,
0.06692284345626831,
0.03730732947587967,
0.03196985274553299,
-0.04292810335755348,
0.011995979584753513,
-0.00855891965329647,
-0.05943124368786812,
0.0010692644864320755,
-0.023708133026957512,
-0.07175769656896591,
0.004584413953125477,
-0.010923979803919792,
-0.03558140993118286,
-0.03839552402496338,
0.00300092832185328,
-0.033624790608882904,
0.01769300363957882,
-0.04967134818434715,
-0.06132396310567856,
-0.02788785845041275,
-0.009526579640805721,
0.0015404301229864359,
-0.005666522774845362,
0.03734372928738594,
-0.018816476687788963,
0.022325856611132622,
-0.010057204402983189,
-0.006293751765042543,
0.007691542152315378,
0.030230052769184113,
-0.04321790859103203,
-0.01848014071583748,
-0.0313803032040596,
0.013996885158121586,
0.042695026844739914,
0.023281952366232872,
-0.060245707631111145,
0.04166153073310852,
0.044302403926849365,
-0.008131849579513073,
0.016144830733537674,
0.0721951574087143,
-0.04343298450112343,
-0.04936623573303223,
-0.045400962233543396,
0.01479270588606596,
0.05062995105981827,
0.025127410888671875,
-0.0026148923207074404,
0.0038370753172785044,
0.003679733257740736,
-0.05303248390555382,
-0.013734415173530579,
-0.02802613005042076,
-0.006790725514292717,
-0.03355485945940018,
-0.02920328639447689,
-0.037097230553627014,
0.01776014268398285,
0.02088630199432373,
-0.013559293001890182,
0.0028632963076233864,
0.03078921139240265,
-0.04230726137757301,
-0.0355999656021595,
0.020997347310185432,
-0.01738950051367283,
-0.018822167068719864,
0.010993977077305317,
0.022397182881832123,
0.004781239666044712,
0.012904353439807892,
0.026158446446061134,
0.028440548107028008,
0.006891605909913778,
-0.00041841110214591026,
-0.010675250552594662,
0.010072441771626472,
0.00863972119987011,
0.0629274994134903,
0.04246523976325989,
-0.01227689441293478,
0.029163707047700882,
0.003247159067541361,
0.021633442491292953,
0.008683509193360806,
-0.023699413985013962,
0.023199506103992462,
0.01943262293934822,
-0.00038426759419962764,
0.07063616812229156,
-0.06542370468378067,
0.10387707501649857,
-0.018193690106272697,
-0.01190247479826212,
-0.012644020840525627,
0.02324160747230053,
-0.020604010671377182,
0.05001631751656532,
0.01590065099298954,
-0.022259965538978577,
-0.025729799643158913,
0.014117932878434658,
-0.040688656270504,
-0.00924659799784422,
0.010839050635695457,
0.0024568026419728994,
0.029012387618422508,
-0.009990188293159008,
-0.03386911004781723,
0.014433635398745537,
-0.027964266017079353,
-0.06997803598642349,
-0.01601795293390751,
0.022311482578516006,
-0.015437085181474686,
-0.024945389479398727,
-0.03855907544493675,
0.013883738778531551,
-0.0019975807517766953,
-0.04219454154372215,
0.010231790132820606,
-0.0205072108656168,
-0.06007090210914612,
-0.021030405536293983,
0.016327155753970146,
0.011773273348808289,
-0.02605530247092247,
0.04071986302733421,
-0.01607329770922661,
0.023814545944333076,
0.005484124179929495,
0.048187416046857834,
0.020584039390087128,
-0.011649402789771557,
0.04288889095187187,
-0.04633639380335808,
-0.03760489448904991,
0.034883856773376465,
0.000768131809309125,
-0.027657900005578995,
0.07233507931232452,
-0.01721365563571453,
-0.017944877967238426,
0.0029526015277951956,
-0.0029521759133785963,
0.03670143336057663
] |
Série / Division :
IS - GEO
Texte :
Le 34° du I de l'article 35 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a abrogé l'article 1655 bis du code général des impôts (CGI) qui prévoyait un régime fiscal de longue durée de vingt-cinq ans en faveur des sociétés ayant pour objet la recherche et l'exploitation minière dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de La Réunion.
L'article 1655 bis du CGI continue toutefois de produire ses effets à l'égard des sociétés ayant bénéficié d'un agrément et ce, jusqu'au terme de la période d'application définie dans l'arrêté d'agrément.
Par ailleurs, le régime fiscal de moyenne durée prévu à l'article 208 quater du CGI ne trouve plus à s'appliquer pour les entreprises nouvelles ou les activités nouvelles constituées depuis le 1er janvier 2007.
Enfin, le 3° du I de l'article 10 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 a abrogé, pour les exercices clos à compter du 31 décembre 2011, l'abattement du tiers sur les bénéfices des exploitations situées en outre-mer prévu à l'article 217 bis du CGI.
En conséquence, les commentaires doctrinaux afférents à ces dispositifs fiscaux sont retirés.
Actualité liée :
X
Documents liés :
BOI-IS-GEO-10 : IS - Régime territorial spécifique à l'outre-mer
BOI-IS-GEO-10-10 : IS - Régime territorial spécifique à l'outre-mer - Régime fiscal de longue durée
BOI-IS-GEO-10-20 : IS - Régime territorial spécifique à l'outre-mer - Régime fiscal de moyenne durée
BOI-IS-GEO-10-40 : IS - Régime territorial spécifique à l'outre-mer - Incidences de la suppression de l'abattement du tiers sur les bénéfices des exploitations situées en outre-mer
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00083 | https://bofip.impots.gouv.fr/bofip/13599-PGP.html/ACTU-2022-00083 | 2022-06-08 00:00:00 | 8682aa9a1b402ba9aa04639ab946a6c18e25ae1a7f7f9f2212ef001138e365ef | [
0.020114313811063766,
-0.0020163750741630793,
-0.06429354846477509,
0.04428010806441307,
0.01617804914712906,
-0.024765029549598694,
-0.03757374733686447,
0.010244708508253098,
0.035577040165662766,
-0.07385952770709991,
0.03478134050965309,
0.04383242130279541,
0.009243480861186981,
-0.03532714024186134,
-0.07114910334348679,
0.03701311722397804,
0.11311809718608856,
0.08085280656814575,
0.008677945472300053,
0.0019142054952681065,
0.11401300132274628,
0.06374155730009079,
-0.01190312672406435,
0.036434106528759,
-0.004495760891586542,
0.018895303830504417,
0.04789057374000549,
-0.051034633070230484,
0.050477564334869385,
0.006563217379152775,
-0.06446755677461624,
-0.011329740285873413,
0.032754141837358475,
0.031021367758512497,
0.0037125875242054462,
-0.06327933818101883,
-0.0007255145465023816,
-0.03830970451235771,
-0.007494028192013502,
0.0036237812601029873,
0.013745181262493134,
0.028648685663938522,
0.08105266839265823,
0.06656491756439209,
-0.02153683453798294,
0.052900560200214386,
-0.06821920722723007,
0.07474403828382492,
-0.02988867275416851,
0.04368012025952339,
0.040539201349020004,
0.03971609100699425,
0.003993656951934099,
0.01074260100722313,
0.016953876242041588,
0.05425765737891197,
-0.09273819625377655,
-0.05583563074469566,
0.08832480013370514,
-0.02448113076388836,
-0.04467795789241791,
-0.0025781523436307907,
-0.008900132961571217,
0.009998679161071777,
-0.029987463727593422,
-0.01289853360503912,
0.01578383520245552,
-0.03436241298913956,
0.09022050350904465,
-0.012300579808652401,
-0.022223608568310738,
0.031178923323750496,
0.016854096204042435,
0.043547432869672775,
0.007151823956519365,
0.07419579476118088,
0.00027462642174214125,
-0.004397229291498661,
0.026836900040507317,
0.0121073666960001,
-0.01955222710967064,
0.0012705570552498102,
-0.0013456701999530196,
0.02215704135596752,
0.010805746540427208,
-0.004987180698662996,
-0.00037804755265824497,
0.007501024752855301,
-0.04935463145375252,
0.008823670446872711,
0.02867327444255352,
0.07727458328008652,
-0.010325766168534756,
0.013971301726996899,
0.029668809846043587,
0.04931533336639404,
-0.009083825163543224,
-0.012512501329183578,
0.05108069255948067,
0.04387339577078819,
-0.001750613795593381,
0.03419560566544533,
-0.0014795393217355013,
0.0008392896852456033,
-0.01641736552119255,
-0.07350520044565201,
-0.0274558886885643,
-0.09553063660860062,
-0.032969653606414795,
0.030870577320456505,
-0.048938993364572525,
-0.015024485997855663,
-0.061116352677345276,
-0.04023166373372078,
0.012551517225801945,
0.06496316194534302,
0.035113267600536346,
-0.01091122068464756,
0.008882841095328331,
0.056798458099365234,
0.00930155348032713,
-0.015767769888043404,
-0.00646453071385622,
-0.02161104790866375,
-0.09896687418222427,
0.04633671045303345,
0.08193758875131607,
0.015501737594604492,
-0.03397935628890991,
-0.01450836006551981,
0.05745277926325798,
0.017782172188162804,
-0.018786614760756493,
-0.05082574486732483,
-0.03911048546433449,
0.006728826556354761,
-0.039858270436525345,
0.06350549310445786,
0.01243977528065443,
0.04369461163878441,
-0.07117266952991486,
0.000052224568207748234,
-0.027395110577344894,
0.03634584695100784,
0.0012209732085466385,
0.003895426634699106,
0.02889525704085827,
-0.01872430369257927,
-0.010044535622000694,
-0.015998145565390587,
-0.0036146151833236217,
0.03003108873963356,
-0.035527076572179794,
-0.05058379843831062,
0.010061608627438545,
-0.005430986173450947,
-0.023832784965634346,
0.030962442979216576,
-0.08260518312454224,
-0.042960040271282196,
0.05709412693977356,
0.029756052419543266,
0.03133177384734154,
0.03025280125439167,
-0.05900368094444275,
-0.00537751242518425,
0.01399638969451189,
0.017256245017051697,
0.046593077480793,
0.0071589211001992226,
-0.034479618072509766,
0.03208156302571297,
-0.002312696073204279,
-0.003387648379430175,
-0.03505641222000122,
-0.029871132224798203,
0.0191423911601305,
0.04317421093583107,
-0.0668385922908783,
0.044463299214839935,
-0.0145245511084795,
-0.055554043501615524,
0.005217609461396933,
-0.018947307020425797,
0.043842997401952744,
0.028296733275055885,
-0.015046125277876854,
-0.0462961345911026,
-0.0206383615732193,
-0.019731057807803154,
-0.023481689393520355,
-0.013339896686375141,
-0.06702008843421936,
0.014225239865481853,
-0.03523337095975876,
-0.04083716496825218,
0.049791984260082245,
0.04847337678074837,
0.01781371794641018,
0.020200297236442566,
0.0173068568110466,
0.01734152063727379,
0.015859752893447876,
0.01508237048983574,
-0.04746919870376587,
-0.06546030938625336,
-0.03087027370929718,
0.005070453975349665,
0.019421221688389778,
0.0026020787190645933,
0.016123153269290924,
-0.01752455346286297,
0.05521029233932495,
0.05029462277889252,
0.02919684536755085,
-0.028098050504922867,
-0.04949522390961647,
-0.04602663964033127,
0.028681162744760513,
-0.032443322241306305,
-0.003374554682523012,
-0.002475402085110545,
-0.06073586642742157,
-0.0399838387966156,
0.005509373266249895,
0.0232289656996727,
-0.027395358309149742,
0.0018760103266686201,
-0.009817526675760746,
-0.0008028606534935534,
0.036257825791835785,
-0.01658705063164234,
-0.013360608369112015,
0.0012896220432594419,
0.029768245294690132,
-0.023586148396134377,
-0.030041217803955078,
0.0030921411234885454,
0.045538317412137985,
0.06442621350288391,
0.04435157775878906,
-0.034297578036785126,
0.027024414390325546,
0.017448365688323975,
0.01541376207023859,
0.015764756128191948,
-0.048422377556562424,
0.007510957308113575,
-0.018513085320591927,
0.040301695466041565,
-0.002383847488090396,
0.04335569962859154,
-0.019100140780210495,
0.034258533269166946,
-0.01213385071605444,
-0.028226368129253387,
0.03647417202591896,
0.035144735127687454,
0.02875126153230667,
-0.03413330391049385,
-0.04501672089099884,
-0.01406974159181118,
-0.0017495566280558705,
-0.027484631165862083,
0.012350371107459068,
-0.11965366452932358,
0.052072927355766296,
0.004882086534053087,
0.009463135153055191,
0.020084086805582047,
-0.0371001660823822,
0.045247334986925125,
0.010468652471899986,
0.052368175238370895,
-0.02270224504172802,
-0.015780428424477577,
-0.022021865472197533,
-0.012067521922290325,
0.057247087359428406,
0.0058405110612511635,
-0.04563440382480621,
-0.00929255597293377,
-0.003687462769448757,
-0.0335271991789341,
-0.03466866910457611,
-0.00327486963942647,
0.011480084620416164,
-0.04607010260224342,
-0.011911924928426743,
0.06406920403242111,
-0.04656989499926567,
0.012731155380606651,
-0.018548669293522835,
0.01790704019367695,
-0.01873483881354332,
-0.03603228181600571,
-0.026430685073137283,
0.056128039956092834,
0.008345103822648525,
-0.012724985368549824,
0.02386912703514099,
-0.03170190751552582,
0.0010802610777318478,
-0.005169909447431564,
-0.034216079860925674,
-0.041794583201408386,
-0.02550552226603031,
-0.06335774809122086,
0.0400858037173748,
0.08895372599363327,
-0.03205898404121399,
0.01774986833333969,
-0.013404290191829205,
-0.049588482826948166,
0.029697081074118614,
0.056899555027484894,
-0.006920758634805679,
0.012658590450882912,
0.006751405540853739,
-0.06005120649933815,
-0.01793764717876911,
0.07870087027549744,
-0.006959115620702505,
0.0024151611141860485,
0.007100929971784353,
-0.015545912086963654,
0.04469476640224457,
0.011588777415454388,
-0.034803155809640884,
-0.018082667142152786,
-0.05405007302761078,
0.032032277435064316,
0.02395859733223915,
-0.030413782224059105,
0.009569020010530949,
0.023873724043369293,
0.0025148659478873014,
-0.0035796999000012875,
0.026602208614349365,
0.04972212389111519,
0.05865141376852989,
0.009618829004466534,
-0.04466453939676285,
0.007582242134958506,
0.042471759021282196,
0.024929607287049294,
0.04426368698477745,
0.020371390506625175,
0.03941452503204346,
0.0014619015855714679,
0.013020986691117287,
0.04093564674258232,
-0.014908023178577423,
0.08262564986944199,
-0.004742834717035294,
-0.013479580171406269,
-0.024236313998699188,
-0.007501083891838789,
-0.030897825956344604,
0.04647617042064667,
-0.0010608643060550094,
-0.013105230405926704,
0.03436914086341858,
0.03369692713022232,
0.023418376222252846,
0.034660521894693375,
0.023676378652453423,
-0.014705362729728222,
-0.027206003665924072,
0.0014675294514745474,
-0.03641891106963158,
-0.04803186655044556,
0.06467442959547043,
-0.013368714600801468,
-0.03453236073255539,
-0.01023677084594965,
0.022854672744870186,
0.0294104665517807,
0.03351207450032234,
0.008176259696483612,
0.008688685484230518,
-0.03325597941875458,
0.03895007073879242,
-0.000021461026335600764,
0.009950011968612671,
0.0932401716709137,
-0.019941240549087524,
-0.07629933953285217,
0.00493923993781209,
-0.01833360455930233,
0.0428379587829113,
-0.010582810267806053,
-0.01984521374106407,
0.010118281468749046,
0.05718829855322838,
-0.04523460194468498,
0.014254001900553703,
-0.027621664106845856,
0.00062538031488657,
-0.038466233760118484,
0.018415236845612526,
0.0092246038839221,
0.042162101715803146,
0.02421043999493122,
0.06777672469615936,
-0.03214431181550026,
0.014348112046718597,
-0.03211197629570961,
-0.006347993854433298,
-0.03641578555107117,
0.07222311198711395,
-0.019354965537786484,
0.005305957980453968,
-0.03190702572464943,
0.07289789617061615,
0.016515403985977173,
0.03191855922341347,
0.06678660959005356,
0.15295478701591492,
-0.006285770330578089,
0.023547334596514702,
0.05277388170361519,
0.010906555689871311,
0.006255387794226408,
-0.02268950454890728,
0.005123700015246868,
0.04238195717334747,
0.10488542169332504,
-0.011372082866728306,
-0.00016953193699009717,
0.0007934707682579756,
-0.004035945050418377,
0.019263682886958122,
-0.014467688277363777,
-0.00587146170437336,
-0.056388262659311295,
-0.036602482199668884,
0.021011833101511,
0.02093864046037197,
-0.014915636740624905,
0.03281457722187042,
-0.004836852662265301,
0.0041177584789693356,
-0.13092300295829773,
-0.017364591360092163,
-0.03646876662969589,
-0.025604411959648132,
0.049822572618722916,
0.041054897010326385,
-0.009241948835551739,
-0.06756386160850525,
0.012998770922422409,
-0.04206154868006706,
-0.010452872142195702,
0.006364095956087112,
0.027417922392487526,
-0.0183710977435112,
0.013675885275006294,
-0.05726354569196701,
-0.0090779485180974,
-0.01490036305040121,
-0.029146041721105576,
-0.04176477715373039,
-0.015399197116494179,
0.054421067237854004,
-0.01853514276444912,
0.005288951564580202,
-0.05358472093939781,
-0.002226509153842926,
-0.009931961074471474,
-0.027782468125224113,
0.03219728171825409,
0.02245352603495121,
0.04198203235864639,
-0.010679611004889011,
0.06914500892162323,
0.006714171729981899,
0.0037601350340992212,
0.03484729304909706,
0.0025331408251076937,
-0.00943756103515625,
0.030597930774092674,
-0.009436830878257751,
-0.004967953078448772,
-0.024469004943966866,
0.00593165960162878,
-0.07905679941177368,
-0.040125492960214615,
0.025681432336568832,
0.058140017092227936,
0.0196927972137928,
0.049980685114860535,
-0.025258798152208328,
-0.03292173519730568,
0.02957286685705185,
0.040477316826581955,
0.015182208269834518,
-0.0138635765761137,
-0.0226540956646204,
-0.023597806692123413,
-0.026721596717834473,
-0.04046722501516342,
-0.019313588738441467,
-0.00005606113700196147,
0.052114956080913544,
-0.028321973979473114,
0.05164127051830292,
-0.07015612721443176,
-0.0264784786850214,
0.013877466320991516,
-0.026555044576525688,
-0.027010316029191017,
-0.025518976151943207,
0.03785879909992218,
0.006015856750309467,
0.036371029913425446,
-0.03787841275334358,
-0.0014321025228127837,
-0.06015635281801224,
0.01783422753214836,
0.058774691075086594,
-0.012593197636306286,
-0.015345127321779728,
-0.017129432410001755,
0.007457645144313574,
-0.04557878151535988,
0.008413891308009624,
0.00651342049241066,
0.04877416044473648,
-0.015132568776607513,
-0.018709484487771988,
0.05101444944739342,
0.033610742539167404,
-0.028881551697850227,
-0.0023847378324717283,
0.010596202686429024,
0.043674878776073456,
0.02895653434097767,
0.019570093601942062,
0.03048652596771717,
0.04344527795910835,
0.00301056494936347,
-0.03426377475261688,
-0.03487798944115639,
0.02779635228216648,
0.02953983284533024,
0.002675597555935383,
-0.009010402485728264,
-0.02245592512190342,
-0.04322134330868721,
0.04383418336510658,
-0.011199899017810822,
0.0559980534017086,
0.07138413190841675,
-0.020839840173721313,
-0.013116186484694481,
0.04588349908590317,
0.0160820409655571,
-0.01727580837905407,
0.06642267107963562,
-0.017914194613695145,
-0.012806551530957222,
-0.020812710747122765,
0.035108864307403564,
0.014340994879603386,
-0.02420984022319317,
0.0029959012754261494,
-0.0634763091802597,
0.02461331896483898,
0.0009850524365901947,
-0.04122690111398697,
-0.01409065816551447,
-0.051102492958307266,
-0.023871926590800285,
-0.0077905249781906605,
-0.009477348998188972,
-0.027458183467388153,
-0.020631304010748863,
-0.09025100618600845,
-0.007955780252814293,
-0.020396707579493523,
0.013971191830933094,
-0.02974170446395874,
-0.027985526248812675,
-0.028541408479213715,
0.00015723951219115406,
0.014031453989446163,
0.04592088982462883,
-0.03847099095582962,
-0.007116604596376419,
-0.012806190177798271,
0.017529305070638657,
-0.009452281519770622,
-0.05223071947693825,
0.049385905265808105,
0.02825687639415264,
0.012217516079545021,
-0.007342045661062002,
0.05158299580216408,
-0.038923054933547974,
0.017539294436573982,
-0.028888456523418427,
0.034452684223651886,
-0.03767264634370804,
-0.01793482154607773,
0.02906263805925846,
0.03666282072663307,
-0.03322926536202431,
-0.040710076689720154,
0.01224612444639206,
-0.01343553327023983,
0.03794487938284874,
0.029579006135463715,
0.03626177832484245,
-0.03687390685081482,
0.0052947066724300385,
-0.03948318213224411,
0.03338006138801575,
0.011252366937696934,
-0.03398672118782997,
-0.02197115682065487,
0.05249989032745361,
0.028478415682911873,
-0.06035914644598961,
-0.01920114830136299,
0.012694896198809147,
-0.026176409795880318,
-0.0427812896668911,
-0.03981763496994972,
-0.02642807736992836,
-0.009373798966407776,
-0.013153612613677979,
-0.028133993968367577,
-0.0020489180460572243,
-0.02587237022817135,
-0.0060616000555455685,
-0.03913440927863121,
-0.01076565869152546,
-0.01750347949564457,
-0.04749195650219917,
-0.029560310766100883,
0.037248119711875916,
0.045016612857580185,
-0.02571994625031948,
0.02272355556488037,
0.04573064297437668,
0.005203109700232744,
0.0064633749425411224,
-0.008514437824487686,
-0.008105960674583912,
0.010805013589560986,
-0.05918082594871521,
0.02718806266784668,
-0.04020460322499275,
0.005631634965538979,
0.05523523688316345,
-0.027138695120811462,
-0.05538695678114891,
0.02079690620303154,
0.021312009543180466,
-0.0032501565292477608,
0.05582275986671448,
0.11751240491867065,
-0.042479660362005234,
-0.05030908063054085,
0.005442007444798946,
0.038492098450660706,
0.06384163349866867,
0.07065222412347794,
0.013702139258384705,
0.01098668109625578,
0.014697211794555187,
-0.021669382229447365,
-0.008985383436083794,
-0.08570089191198349,
-0.0028778696432709694,
0.039033081382513046,
-0.02756023220717907,
-0.022434594109654427,
-0.017920395359396935,
0.018352985382080078,
-0.02720636874437332,
0.030170856043696404,
-0.002529260702431202,
-0.06074976176023483,
-0.01334406342357397,
-0.00012151508417446166,
0.02545204944908619,
0.0011916455114260316,
0.013768304139375687,
-0.011441370472311974,
0.041547197848558426,
0.032703544944524765,
0.00031932134879752994,
0.024251768365502357,
-0.02881222404539585,
-0.006510400678962469,
0.030965903773903847,
0.00030495747341774404,
0.01727651245892048,
0.04096813127398491,
-0.06300143152475357,
-0.05042523145675659,
-0.00815852452069521,
-0.02394944243133068,
0.03498612344264984,
0.025123095139861107,
0.005993898492306471,
0.041571684181690216,
0.0064871106296777725,
0.014617593958973885,
0.0486232191324234,
-0.07853478193283081,
0.03930705785751343,
-0.019959671422839165,
-0.017561743035912514,
-0.042285747826099396,
0.019966423511505127,
-0.0002679618773981929,
0.07780630886554718,
-0.019282396882772446,
-0.030946936458349228,
-0.005098676774650812,
0.024733195081353188,
-0.033278755843639374,
-0.004736534785479307,
-0.0042170449160039425,
0.07602091878652573,
-0.02199428156018257,
-0.03652336075901985,
0.02007663995027542,
-0.015595929697155952,
-0.031679268926382065,
0.013047701679170132,
-0.00657303212210536,
-0.02290026843547821,
0.009879767894744873,
0.0043567875400185585,
-0.04394599050283432,
-0.047252412885427475,
0.01244219858199358,
-0.02955588512122631,
0.031313903629779816,
-0.00959011074155569,
-0.011989077553153038,
0.003311349544674158,
0.0030129330698400736,
0.03177137300372124,
-0.016555188223719597,
0.03521161153912544,
-0.002376893302425742,
0.025277454406023026,
0.00827021338045597,
0.034755267202854156,
-0.02288638800382614,
0.010938524268567562,
-0.001273379661142826,
0.009485342539846897,
0.009767282754182816,
0.008634824305772781,
-0.019875068217515945,
-0.037828199565410614,
0.03825902193784714,
-0.010110924020409584,
-0.025896422564983368,
-0.0665820762515068,
0.01643083617091179,
0.00008098410762613639
] |
Séries / Divisions :
RPPM-RCM ; INT-DG
Texte :
Le 11° du I de l'article 35 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a abrogé, à compter du 1er janvier 2022, l'article 131 quater du code général des impôts (CGI) qui prévoyait, sous conditions, l'exonération du prélèvement libératoire prévu au III de l'article 125 A du CGI des produits de certains emprunts contractés hors de France par des personnes morales françaises ou par des fonds communs de créances, à savoir ceux contractés avant le 1er mars 2010 et dont la date d'échéance n'avait pas été prorogée à compter de cette date, ainsi que ceux conclus à compter du 1er mars 2010 mais assimilables à un emprunt conclu avant cette date.
En conséquence, les commentaires doctrinaux afférents à cette exonération sont retirés.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-30-10-10-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Retenue à la source prévue au 1 de l'article 119 bis du code général des impots - Champ d'application de la retenue à la source
BOI-RPPM-RCM-30-10-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux
BOI-RPPM-RCM-30-10-30-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Modalités particulières d'imposition - Produits de placements à revenu fixe et gains assimilés - Régimes spéciaux - Emprunts émis à l'étranger par les sociétés françaises
BOI-INT-DG-20-50-30 : INT - Dispositions communes - Droit conventionnel - États et territoires non coopératifs - Dispositions applicables aux résidents d’États ou territoires non coopératifs ou aux revenus transitant par de tels États ou territoires
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00016 | https://bofip.impots.gouv.fr/bofip/13479-PGP.html/ACTU-2022-00016 | 2022-06-14 00:00:00 | 3db2f5df927bad8611ef0f9ccf3a08ca5b8a397a4fcb19a2df8128a213ce3274 | [
0.011621364392340183,
0.06624364852905273,
0.004850913304835558,
0.07559966295957565,
-0.011011479422450066,
-0.034281209111213684,
-0.03153931722044945,
0.017551923170685768,
0.07986827194690704,
-0.10485130548477173,
0.0054046474397182465,
0.024099260568618774,
-0.04563380405306816,
-0.02095511555671692,
-0.04669416695833206,
0.041997212916612625,
0.007307762745767832,
0.04289386793971062,
0.05395841225981712,
-0.005168458446860313,
0.07063400745391846,
0.048494283109903336,
-0.011017538607120514,
0.05604235827922821,
-0.00021928334899712354,
0.04350021854043007,
0.0033008852042257786,
-0.06617074459791183,
0.05594135448336601,
-0.06115956977009773,
-0.06378373503684998,
-0.028413591906428337,
0.03318771347403526,
0.07116930931806564,
-0.006921036168932915,
-0.011436713859438896,
-0.028093717992305756,
-0.008782721124589443,
0.009683596901595592,
-0.06652367115020752,
-0.011795757338404655,
0.040722914040088654,
-0.013713846914470196,
0.039860643446445465,
0.03003743663430214,
0.07462839037179947,
-0.04192178696393967,
0.06843072921037674,
-0.04002109542489052,
0.00028765402385033667,
-0.015288002789020538,
0.012515027076005936,
-0.006062209606170654,
0.03724968805909157,
0.029592936858534813,
-0.0038245427422225475,
-0.06069651618599892,
0.009489803574979305,
0.11262746900320053,
-0.09404731541872025,
0.016607025638222694,
-0.00249049486592412,
0.018525859341025352,
-0.013677064329385757,
-0.055407121777534485,
-0.05074220895767212,
0.026516040787100792,
-0.010721085593104362,
0.07902269065380096,
0.003408800344914198,
0.007742432877421379,
0.04356089234352112,
0.012272379361093044,
0.030990248546004295,
-0.01366979070007801,
0.09481721371412277,
-0.029469812288880348,
-0.02966058999300003,
0.011983729898929596,
0.01107843779027462,
-0.06073920801281929,
0.014097431674599648,
0.06067127361893654,
0.016398055478930473,
-0.0033226972445845604,
0.03917645290493965,
-0.04373612999916077,
0.006766090635210276,
-0.01581726223230362,
0.044104501605033875,
0.04940802976489067,
0.11566314846277237,
-0.05780494958162308,
0.009168295189738274,
0.01714707352221012,
0.049059003591537476,
-0.014321299269795418,
0.03734740614891052,
0.048518575727939606,
0.02519024908542633,
-0.013661595061421394,
0.025591060519218445,
-0.0037700142711400986,
-0.009062095545232296,
0.02914399467408657,
-0.08035270869731903,
-0.0027348678559064865,
-0.06133285537362099,
-0.06155061721801758,
-0.020945623517036438,
-0.033786360174417496,
0.03878262639045715,
-0.034234240651130676,
-0.02918030321598053,
0.04269708693027496,
0.0289960578083992,
0.010225340723991394,
0.005952551495283842,
-0.007917641662061214,
0.11885391920804977,
-0.04503783956170082,
-0.009664393030107021,
-0.012391366995871067,
-0.001199466991238296,
-0.07370632141828537,
0.002309529110789299,
0.05716152489185333,
-0.015401390381157398,
-0.0331452339887619,
-0.028661077842116356,
0.02682407572865486,
0.01220390573143959,
-0.014537548646330833,
-0.0033988726790994406,
-0.020139627158641815,
0.008085583336651325,
-0.03928302600979805,
0.07829396426677704,
0.029829999431967735,
-0.029643164947628975,
-0.08412043005228043,
0.012310473248362541,
-0.05769359692931175,
0.06473560631275177,
-0.015294552780687809,
-0.017667900770902634,
-0.03563840687274933,
-0.01648896001279354,
0.015174566768109798,
0.007774796802550554,
0.016060682013630867,
0.03481217846274376,
0.03025665692985058,
-0.0527668334543705,
0.0190800242125988,
0.014461453072726727,
-0.005948458798229694,
0.03915754333138466,
-0.061612315475940704,
-0.03141355141997337,
0.007682371884584427,
0.015584269538521767,
-0.018243076279759407,
0.028718600049614906,
-0.03436677157878876,
-0.014426084235310555,
0.008354995399713516,
0.02127787657082081,
0.04277101531624794,
0.03585509955883026,
-0.010201072320342064,
0.03942820429801941,
0.011160498484969139,
-0.03206995502114296,
-0.012232043780386448,
-0.012949652969837189,
0.0032256466802209616,
0.024969900026917458,
-0.03940919041633606,
0.12116449326276779,
-0.018704067915678024,
-0.025935877114534378,
0.007274070288985968,
0.02879531867802143,
0.029352596029639244,
-0.010752042755484581,
-0.04234614968299866,
-0.013694065622985363,
0.011128868907690048,
-0.0040667071007192135,
-0.021798154339194298,
-0.018111173063516617,
-0.06412503123283386,
0.02176518738269806,
0.011830141767859459,
-0.05779922753572464,
0.03155316412448883,
0.054098084568977356,
0.05887885019183159,
-0.01684669218957424,
-0.016216941177845,
0.04564070329070091,
0.02290535904467106,
0.03181249648332596,
-0.00802471861243248,
-0.033597346395254135,
-0.04706428945064545,
-0.0035822659265249968,
0.006334989797323942,
-0.039754971861839294,
0.09843820333480835,
-0.04626020789146423,
-0.003947462420910597,
0.032218266278505325,
-0.034508414566516876,
-0.01666915789246559,
-0.04409092292189598,
-0.05111360177397728,
0.018149755895137787,
-0.08738841861486435,
-0.0050721559673547745,
0.029080182313919067,
-0.08350907266139984,
-0.046821996569633484,
0.06541141122579575,
0.012053467333316803,
-0.0179885420948267,
0.019668199121952057,
0.010866496711969376,
-0.007723446935415268,
0.025280116125941277,
0.02825542353093624,
0.03731919452548027,
-0.018263619393110275,
0.0586300790309906,
-0.021358676254749298,
0.0010650970507413149,
-0.013481556437909603,
0.009798583574593067,
-0.0004942197701893747,
0.03159040957689285,
-0.0051178899593651295,
0.03356599807739258,
0.029178278520703316,
-0.011326944455504417,
0.01964249089360237,
-0.029976991936564445,
-0.00379838515073061,
-0.011650970205664635,
0.026982814073562622,
-0.022714747115969658,
0.05453038960695267,
0.009794090874493122,
0.07296964526176453,
-0.0013079066993668675,
-0.01986902393400669,
0.045204561203718185,
0.07469513267278671,
0.022925058379769325,
-0.008408240042626858,
-0.030346287414431572,
-0.0200490765273571,
-0.02400543913245201,
-0.0018967544892802835,
0.04011783003807068,
-0.10279981791973114,
0.015323261730372906,
0.0329771563410759,
0.016619466245174408,
0.01670653373003006,
-0.025410830974578857,
0.05288219824433327,
-0.004746690858155489,
0.03752738609910011,
-0.010839349590241909,
-0.015895498916506767,
-0.054917361587285995,
-0.018071362748742104,
0.05006473883986473,
-0.01272803358733654,
0.007659472059458494,
-0.0021017638500779867,
-0.06665188074111938,
-0.0075313313864171505,
-0.04229605942964554,
0.0035220463760197163,
-0.005814785603433847,
-0.033716194331645966,
-0.010003200732171535,
0.0292628463357687,
-0.05866096541285515,
0.014705275185406208,
-0.044196732342243195,
0.02699686586856842,
-0.0033638998866081238,
-0.07139704376459122,
0.000007582037142128684,
0.08057015389204025,
0.030805625021457672,
-0.05320633947849274,
0.0011976504465565085,
0.013603989034891129,
-0.024311138316988945,
-0.072208471596241,
-0.004706329666078091,
-0.047436099499464035,
0.0010201522381976247,
-0.07186995446681976,
0.014425044879317284,
0.04988676682114601,
0.0017063758568838239,
0.007780497428029776,
-0.03870195150375366,
-0.048950839787721634,
0.007472048979252577,
-0.029698632657527924,
-0.017422035336494446,
-0.006970803719013929,
-0.015027059242129326,
-0.062389619648456573,
0.06509391218423843,
0.147115558385849,
-0.01246569212526083,
0.04365682229399681,
-0.03138711303472519,
-0.008678088895976543,
-0.019666345790028572,
0.01595398411154747,
-0.05253840982913971,
-0.01623445563018322,
-0.022439617663621902,
0.01924055628478527,
0.010597494430840015,
-0.026554269716143608,
0.004108079243451357,
-0.004464512690901756,
-0.03874439746141434,
-0.029773326590657234,
0.032511696219444275,
0.054910656064748764,
0.04901233687996864,
-0.015760894864797592,
-0.06133018061518669,
-0.017317648977041245,
0.037221215665340424,
-0.045809485018253326,
0.025416214019060135,
-0.0027923600282520056,
0.02304227277636528,
-0.0014276682632043958,
0.045608580112457275,
0.05271322652697563,
0.040833063423633575,
0.05176422744989395,
-0.005264895036816597,
-0.0020219965372234583,
-0.01436334103345871,
-0.003419754793867469,
-0.05578891932964325,
0.034744054079055786,
0.003286327701061964,
-0.006902622524648905,
0.013310065492987633,
0.03349379822611809,
0.071421779692173,
0.03295000642538071,
-0.009021429345011711,
0.019289541989564896,
-0.015107085928320885,
-0.02699100784957409,
-0.020300405099987984,
0.009165830910205841,
0.021345123648643494,
-0.013743779622018337,
-0.00594500545412302,
0.009022480808198452,
0.02780112437903881,
0.04701106250286102,
-0.006334030535072088,
-0.019978027790784836,
0.010336624458432198,
-0.016562696546316147,
0.045177992433309555,
0.0540652871131897,
0.008227852173149586,
0.06286613643169403,
0.021391581743955612,
-0.05199521407485008,
0.017865922302007675,
0.010336600244045258,
-0.012974665500223637,
-0.03428821265697479,
-0.02695421874523163,
0.015778660774230957,
-0.00021114519040565938,
-0.05459892004728317,
0.004214708227664232,
-0.0020602871663868427,
0.012341463007032871,
0.01810334250330925,
0.040885601192712784,
0.02189173363149166,
0.0021700733341276646,
0.007786013185977936,
0.010305249132215977,
0.02366083487868309,
0.012950929813086987,
-0.01492033526301384,
0.010850661434233189,
0.032826535403728485,
0.044998861849308014,
-0.0018714610487222672,
0.05326961353421211,
-0.013870187103748322,
0.0821501836180687,
0.04469481483101845,
0.030896004289388657,
0.040072303265333176,
0.14659009873867035,
-0.02836243249475956,
0.016233017668128014,
-0.0237516351044178,
0.02534417062997818,
-0.009315380826592445,
-0.030796920880675316,
-0.03204241767525673,
0.023259393870830536,
0.0767844021320343,
0.00011604220344452187,
0.005230338778346777,
-0.013063506223261356,
0.05096615478396416,
0.014064326882362366,
0.020778486505150795,
-0.02204413153231144,
-0.04639069736003876,
-0.024994416162371635,
0.03675102815032005,
0.011276685632765293,
-0.027599381282925606,
0.051116008311510086,
-0.011438658460974693,
0.04390903189778328,
-0.0858488604426384,
0.011168164201080799,
-0.020807882770895958,
0.00401656236499548,
0.05502098798751831,
0.030887072905898094,
0.023657100275158882,
-0.014217433519661427,
0.009180771186947823,
-0.040569841861724854,
-0.044420354068279266,
0.0023299125023186207,
0.025257427245378494,
-0.004587783943861723,
0.007437818218022585,
-0.037419695407152176,
0.024928146973252296,
0.0006597465835511684,
-0.016600674018263817,
-0.010017468594014645,
-0.03548401594161987,
0.03209025785326958,
0.005018066614866257,
0.007564473897218704,
-0.01078624278306961,
-0.0039894552901387215,
0.02160000242292881,
0.028967278078198433,
0.012244459241628647,
0.01167263649404049,
0.021479004994034767,
-0.06293303519487381,
0.02192527987062931,
0.03168268874287605,
0.03091553784906864,
-0.043474406003952026,
0.04344061762094498,
-0.021351341158151627,
0.011684664525091648,
-0.02750258333981037,
0.01703914999961853,
-0.000730073603335768,
0.008001006208360195,
-0.012978077866137028,
-0.03261866420507431,
0.021014967933297157,
0.04507138207554817,
0.039059191942214966,
0.027407746762037277,
-0.004757356364279985,
0.021555382758378983,
0.029867228120565414,
0.04233996942639351,
-0.006205015815794468,
-0.02638252079486847,
0.02513262815773487,
0.005769687704741955,
-0.052045561373233795,
-0.028544919565320015,
0.03409508243203163,
-0.0007612979970872402,
0.10091184079647064,
-0.059593841433525085,
0.0961107462644577,
-0.05506471171975136,
0.017070038244128227,
0.0004458929179236293,
-0.02325642667710781,
-0.0000015029712585601374,
-0.015102529898285866,
-0.05220893397927284,
0.01700103096663952,
0.019286571070551872,
-0.09569190442562103,
-0.010113104246556759,
-0.08794183284044266,
0.011053657159209251,
0.014294116757810116,
0.022069798782467842,
-0.010906659997999668,
0.011756455525755882,
0.002562281908467412,
-0.03114563599228859,
0.008846062235534191,
-0.03997085243463516,
0.009573401883244514,
-0.028216831386089325,
-0.04003291204571724,
0.022090626880526543,
0.0391334593296051,
0.01691451109945774,
0.00758048240095377,
0.0026564656291157007,
0.03991679474711418,
0.03200634941458702,
0.02140670455992222,
0.002046880079433322,
-0.007410417776554823,
0.028975002467632294,
-0.023645833134651184,
-0.02554827183485031,
0.02357942797243595,
0.011068101972341537,
-0.00023699324810877442,
-0.023941442370414734,
-0.011532017961144447,
-0.02020913176238537,
0.0036759478971362114,
-0.0012903026072308421,
0.05340985208749771,
0.05072013661265373,
-0.010283677838742733,
-0.03188019618391991,
-0.008200698532164097,
0.019300606101751328,
0.01766812987625599,
0.036371223628520966,
0.010553115047514439,
-0.011979419738054276,
-0.024319257587194443,
0.02572104148566723,
0.05031547322869301,
-0.03514191508293152,
0.0003485784400254488,
-0.012914393097162247,
-0.030053330585360527,
-0.024288369342684746,
0.010754796676337719,
-0.04730192571878433,
-0.03371958062052727,
-0.046626292169094086,
-0.020901158452033997,
-0.041862402111291885,
-0.011444319039583206,
0.029450243338942528,
-0.08018632233142853,
0.004783466458320618,
-0.033108364790678024,
0.014589851722121239,
0.03079870529472828,
0.015260184183716774,
-0.0264895036816597,
0.006503982935100794,
-0.012055732309818268,
-0.015108627267181873,
0.0016580300871282816,
-0.04302728548645973,
-0.011378385126590729,
-0.02815799042582512,
-0.02755357138812542,
-0.056556086987257004,
0.02886524610221386,
-0.010805988684296608,
-0.01884361542761326,
0.03595505282282829,
0.03045177273452282,
0.0027125892229378223,
0.007988736033439636,
-0.03228340670466423,
0.03105466440320015,
-0.02531380206346512,
0.016529584303498268,
0.08615129441022873,
0.02410750649869442,
-0.0566539391875267,
-0.014266547746956348,
0.01724960468709469,
0.016062606126070023,
0.014810257591307163,
-0.008748169988393784,
0.038973696529865265,
-0.019285526126623154,
0.004244271665811539,
-0.048924125730991364,
-0.0020901826210319996,
-0.0414164662361145,
0.019679350778460503,
-0.03766351193189621,
-0.009332162328064442,
0.01578773930668831,
0.031471822410821915,
-0.015086577273905277,
0.030391326174139977,
0.01115973386913538,
-0.0255675558000803,
-0.03402137756347656,
-0.0378623828291893,
-0.012812587432563305,
-0.040374405682086945,
0.007776974234730005,
0.04175516590476036,
-0.033108413219451904,
-0.0630047544836998,
-0.02552936039865017,
-0.05683387443423271,
-0.007587234023958445,
-0.02893572486937046,
-0.011069666594266891,
0.017791468650102615,
0.022935038432478905,
-0.03498365730047226,
0.0191816259175539,
-0.008544426411390305,
0.002323610009625554,
0.007804184220731258,
-0.01589357852935791,
0.006456803530454636,
0.031368426978588104,
-0.038257356733083725,
0.0021394987124949694,
-0.04411928355693817,
-0.02511034719645977,
-0.020648881793022156,
-0.0025330863427370787,
-0.07017265260219574,
0.040200166404247284,
0.020369915291666985,
0.00044191506458446383,
0.024632202461361885,
0.11241251975297928,
-0.042489193379879,
-0.05233033001422882,
0.019886692985892296,
0.032149750739336014,
0.03538794070482254,
-0.03737013787031174,
0.0007847000961191952,
0.0002732441935222596,
0.014924533665180206,
-0.009353849105536938,
-0.04489081725478172,
-0.02229149639606476,
-0.002209015656262636,
-0.013893760740756989,
-0.03388854116201401,
-0.07684469223022461,
0.008299695327877998,
0.01542752142995596,
-0.015993529930710793,
-0.01464331429451704,
-0.003940827678889036,
-0.027753550559282303,
-0.0413261279463768,
-0.0034555250313133,
0.02471001259982586,
0.010429274290800095,
0.017486825585365295,
-0.05126875638961792,
0.05148890241980553,
0.016188055276870728,
0.029888618737459183,
0.014753485098481178,
-0.029945144429802895,
-0.04390108957886696,
-0.004656574223190546,
-0.012192771770060062,
0.016145797446370125,
0.039256758987903595,
-0.005866191349923611,
-0.025508804246783257,
0.06805343180894852,
-0.037198230624198914,
0.0031433545518666506,
0.045776840299367905,
0.004726540297269821,
0.037999603897333145,
0.030951570719480515,
0.007999236695468426,
0.05307503417134285,
-0.04010352864861488,
0.07058019191026688,
-0.00991609413176775,
0.0013829076196998358,
-0.054507650434970856,
0.024285418912768364,
0.03309481590986252,
0.054851170629262924,
-0.05166061967611313,
0.00441897613927722,
-0.04001539573073387,
-0.0052531869150698185,
-0.03803883120417595,
0.03646111115813255,
-0.003320579417049885,
0.0136368777602911,
-0.020844418555498123,
-0.024114936590194702,
0.0024913123343139887,
-0.010623144917190075,
-0.02858046069741249,
-0.037474025040864944,
-0.007903761230409145,
0.02151637338101864,
-0.0021565405186265707,
0.005921738222241402,
-0.014912023209035397,
-0.018414124846458435,
-0.005353805609047413,
-0.029820725321769714,
0.045765601098537445,
0.0749574601650238,
0.0022580893710255623,
0.03760261833667755,
-0.025840096175670624,
0.025579163804650307,
0.016479317098855972,
-0.004837690386921167,
-0.05021624267101288,
0.023809120059013367,
0.008748502470552921,
0.0628766119480133,
-0.027703147381544113,
-0.01213433314114809,
-0.02303188666701317,
0.02697937749326229,
-0.024517161771655083,
0.013479413464665413,
-0.0052533322013914585,
-0.06448156386613846,
0.004658993799239397,
-0.009839221835136414,
-0.018004797399044037,
0.04405507445335388,
0.0006503341137431562,
0.04428301379084587
] |
Série / Division :
REC - FORCE
Texte :
Le 3° de l'article 14 de la loi n° 2019-222 du 23 mars 2019 de programmation 2018-2022 et de réforme pour la justice a complété l'article L. 322-1 du code des procédures civiles d'exécution (CPC exéc.) afin d'autoriser le saisi, ayant obtenu l'accord du créancier poursuivant, des créanciers inscrits sur l'immeuble saisi à la date de la publication du commandement de payer valant saisie, des créanciers inscrits sur l'immeuble avant la publication du titre de vente et qui sont intervenus dans la procédure ainsi que le créancier mentionné au 3° de l'article 2402 du code civil, à vendre son bien de gré à gré après l'orientation en vente forcée et jusqu'à l'ouverture des enchères.
Le 4° de l'article 14 de la loi n° 2019-222 du 23 mars 2019 modifie l'article L. 322-4 du CPC exéc. qui prévoit désormais que l'acte notarié de vente n'est établi que sur consignation du prix auprès de la Caisse des dépôts et consignations et justification du paiement des frais de la vente et des frais taxés.
Par ailleurs, le I de l'article 191 de la loi n° 2018-1021 du 23 novembre 2018 portant évolution du logement, de l'aménagement et du numérique crée l'article L. 322-7-1 du CPC exéc. qui prévoit que la personne condamnée aux peines complémentaires qu'il mentionne ne peut se porter enchérisseur pendant la durée de cette peine pour l'acquisition d'un bien immobilier à usage d'habitation ou d'un fonds de commerce d'un établissement recevant du public à usage total ou partiel d'hébergement, sauf dans le cas d'une acquisition pour une occupation à titre personnel. À ce titre, le décret n° 2019-488 du 22 mai 2019 relatif aux personnes condamnées à une peine leur interdisant de se porter enchérisseur définit les modalités d'application du I de l'article 191 de la loi n° 2018-1021 du 23 novembre 2018.
Enfin, le 4° de l'article 2 du décret n° 2020-1452 du 27 novembre 2020 portant diverses dispositions relatives notamment à la procédure civile et à la procédure d'indemnisation des victimes d'actes de terrorisme et d'autres infractions modifie l'article l'article R. 321-20 du CPC exéc. en portant à cinq ans le délai de péremption du commandement de payer valant saisie.
Actualité liée :
X
Documents liés :
BOI-REC-FORCE-40 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière
BOI-REC-FORCE-40-20 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Formalités et actes préparatoires à la vente
BOI-REC-FORCE-40-30 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Orientation de la procédure et vente des immeubles
BOI-REC-FORCE-40-30-10 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Orientation de la procédure et vente des immeubles - Orientation de la procédure
BOI-REC-FORCE-40-30-20 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Orientation de la procédure et vente des immeubles - Vente amiable sur autorisation judiciaire
BOI-REC-FORCE-40-30-30 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Orientation de la procédure et vente des immeubles - Vente par adjudication
BOI-REC-FORCE-40-30-40 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Orientation de la procédure et vente des immeubles - Vente de gré à gré
BOI-REC-FORCE-40-50 : REC - Mise en œuvre du recouvrement forcé - Saisie immobilière - Incidents
Signataire des documents liés :
Séverine Reymund, cheffe du bureau droits et outils du recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2021-00244 | https://bofip.impots.gouv.fr/bofip/13274-PGP.html/ACTU-2021-00244 | 2022-08-17 00:00:00 | e98b954c0d859751934a60b339763fd993ba577b68abbc9100896c68d77f285d | [
-0.09289990365505219,
0.04050690680742264,
-0.06323497742414474,
0.05699986219406128,
-0.004827318713068962,
-0.07664132863283157,
0.0018146403599530458,
0.023808227851986885,
0.054265692830085754,
-0.11835978180170059,
-0.06207537278532982,
0.09613632410764694,
-0.0843595564365387,
-0.00434294855222106,
-0.022605229169130325,
0.06530418246984482,
-0.00819599162787199,
0.024771980941295624,
0.04282750189304352,
0.056498244404792786,
0.11072532087564468,
0.01406266912817955,
-0.005556664429605007,
-0.05755522474646568,
0.004150917753577232,
0.03818449750542641,
0.05026595667004585,
-0.096341572701931,
0.04019707813858986,
-0.00029647781047970057,
-0.007100801914930344,
-0.03405090793967247,
0.012791549786925316,
0.02182561531662941,
-0.050973616540431976,
0.000273294048383832,
-0.05032005533576012,
0.07337822020053864,
-0.022456400096416473,
-0.04736551269888878,
0.01942056231200695,
0.04199486970901489,
0.048991456627845764,
0.004640141502022743,
-0.008642198517918587,
-0.005879511125385761,
-0.044591791927814484,
0.01966126076877117,
-0.009645412676036358,
0.06963539868593216,
-0.030460432171821594,
0.023076042532920837,
0.027021300047636032,
0.0012204189551994205,
0.021089186891913414,
0.05782169848680496,
-0.11577308923006058,
0.004879363346844912,
0.07744349539279938,
0.02507336437702179,
-0.016207506880164146,
-0.0023158558178693056,
-0.007975492626428604,
-0.047731995582580566,
0.02205076813697815,
0.01791236735880375,
0.03171742334961891,
-0.018536217510700226,
0.1405140459537506,
0.057862769812345505,
-0.020543934777379036,
0.0184959564357996,
0.028484415262937546,
0.008980456739664078,
0.05575132369995117,
0.055244412273168564,
-0.020206322893500328,
0.059959203004837036,
0.007871938869357109,
0.010593324899673462,
0.021160423755645752,
0.0005990873323753476,
0.045386239886283875,
0.022347234189510345,
-0.011889015324413776,
0.010223440825939178,
-0.010237885639071465,
-0.06331087648868561,
0.017341172322630882,
0.011305313557386398,
-0.003636606503278017,
0.03518664091825485,
-0.021547749638557434,
0.000007603430731251137,
-0.008451338857412338,
0.06465573608875275,
-0.016586074605584145,
-0.02687031403183937,
0.056614261120557785,
-0.06658561527729034,
-0.02512560598552227,
0.031266581267118454,
0.03181621804833412,
-0.010845289565622807,
0.016005121171474457,
-0.036592043936252594,
0.0025416070129722357,
-0.04175199568271637,
-0.07897723466157913,
-0.00814919825643301,
0.002846629125997424,
-0.038822319358587265,
-0.039472900331020355,
-0.007821465842425823,
0.012582607567310333,
0.031060166656970978,
-0.026529138907790184,
-0.07488694787025452,
0.03242795914411545,
0.027751104906201363,
0.009952234104275703,
0.01940533146262169,
-0.07168283313512802,
0.036456041038036346,
-0.06784964352846146,
0.018254496157169342,
-0.03600654378533363,
0.004905784968286753,
0.0013587659923359752,
-0.015194124542176723,
0.044765572994947433,
0.05042806267738342,
0.029654312878847122,
-0.023176677525043488,
-0.01067167054861784,
-0.04884174466133118,
-0.01860160194337368,
0.04281719774007797,
0.037181656807661057,
0.05894353613257408,
-0.053675659000873566,
-0.013637963682413101,
-0.08167436718940735,
0.0743805468082428,
-0.007618457544595003,
-0.04161686450242996,
-0.04377691075205803,
-0.04835915565490723,
0.045409370213747025,
0.07518278062343597,
-0.0010343675967305899,
0.028067898005247116,
0.05310976505279541,
-0.03803350776433945,
0.020451653748750687,
0.03065969981253147,
0.04671619459986687,
0.0575275681912899,
-0.07588241249322891,
-0.033076558262109756,
0.019489236176013947,
0.0026210828218609095,
-0.01666649803519249,
-0.026678239926695824,
-0.041796550154685974,
-0.03622011840343475,
0.0011486024595797062,
0.06995299458503723,
0.05781477689743042,
0.04755929112434387,
-0.02973354235291481,
0.025814922526478767,
0.013149209320545197,
-0.019674737006425858,
-0.0005204681656323373,
-0.023890195414423943,
-0.007038189098238945,
0.0179843008518219,
0.02182810567319393,
0.05003237724304199,
0.02988572232425213,
0.006766826380044222,
-0.019663754850625992,
-0.004287318792194128,
0.05291569232940674,
0.044097669422626495,
-0.02569449506700039,
-0.024451738223433495,
0.0037164490204304457,
-0.005769996903836727,
-0.029890768229961395,
-0.038076650351285934,
-0.09135599434375763,
-0.005280492827296257,
-0.0001051947838277556,
-0.04029162600636482,
-0.03796536475419998,
0.0217233095318079,
0.028454041108489037,
-0.011854623444378376,
0.023690450936555862,
-0.002808688674122095,
-0.023029770702123642,
0.027021344751119614,
0.0020362467039376497,
-0.06531819701194763,
0.0016912516439333558,
-0.002299056388437748,
0.00519351614639163,
-0.0377955324947834,
0.05496712028980255,
0.01178483385592699,
0.010265709832310677,
0.005950708873569965,
-0.04897620156407356,
-0.0343652069568634,
-0.015403381548821926,
-0.02178230695426464,
0.057403091341257095,
-0.01662668213248253,
-0.0060874042101204395,
-0.037224940955638885,
-0.019568705931305885,
0.009019534103572369,
0.033996548503637314,
0.03625359758734703,
-0.0061121792532503605,
0.0062924097292125225,
-0.0007780275191180408,
-0.05419304966926575,
-0.011612528003752232,
0.03717368096113205,
0.041083529591560364,
-0.0009406091994605958,
-0.02436995320022106,
-0.018812144175171852,
-0.025196440517902374,
0.05671088770031929,
-0.05778818577528,
0.019068259745836258,
0.03515680506825447,
-0.030148856341838837,
0.038244109600782394,
0.003934396430850029,
-0.017252178862690926,
0.044557612389326096,
-0.0202918853610754,
-0.027843454852700233,
-0.02323729358613491,
0.025787360966205597,
-0.0005816637421958148,
0.014251003041863441,
-0.03698183223605156,
0.033681441098451614,
0.003409980097785592,
-0.05492442846298218,
0.0196794793009758,
0.01961352862417698,
0.014480787329375744,
-0.026649262756109238,
-0.022822758182883263,
-0.03345375880599022,
0.020486896857619286,
0.0064078932628035545,
0.009409514255821705,
-0.08882676064968109,
0.059695400297641754,
-0.03099212795495987,
-0.04703383892774582,
0.03181440755724907,
-0.03350812569260597,
0.06329070031642914,
0.004007394425570965,
0.026586849242448807,
-0.019672993570566177,
-0.028896097093820572,
-0.027494363486766815,
-0.0022690382320433855,
0.01949901506304741,
-0.0013305619359016418,
0.021710030734539032,
-0.08520466089248657,
-0.02950095757842064,
-0.04591554030776024,
-0.03295229747891426,
-0.023554857820272446,
-0.0002616894489619881,
-0.03558537736535072,
-0.020841548219323158,
0.037612684071063995,
-0.050486866384744644,
-0.009418529458343983,
-0.0053523811511695385,
0.015738651156425476,
-0.011480369605123997,
0.02644237130880356,
-0.028406890109181404,
0.08035525679588318,
0.007813898846507072,
-0.029756588861346245,
-0.02734268456697464,
0.008098271675407887,
0.0071894326247274876,
-0.01973465271294117,
-0.06066494062542915,
-0.014108998700976372,
0.007046660408377647,
-0.04065141826868057,
-0.012795636430382729,
0.024240465834736824,
-0.01046096533536911,
0.0222766250371933,
-0.014125528745353222,
-0.06333743780851364,
0.060974664986133575,
-0.0036032358184456825,
-0.0001377467269776389,
0.01538529060781002,
0.01290655042976141,
-0.0425410196185112,
0.013671166263520718,
0.10364986956119537,
0.005248065106570721,
0.056344348937273026,
-0.017475659027695656,
-0.02049824222922325,
-0.0519961416721344,
0.009354873560369015,
-0.04914022237062454,
-0.03159395232796669,
-0.02961794286966324,
0.02472841553390026,
0.007878938689827919,
-0.05936019867658615,
0.015279111452400684,
0.02236291952431202,
-0.0023066194262355566,
-0.016645129770040512,
0.019112762063741684,
0.03130076080560684,
0.06557188183069229,
-0.02359004132449627,
-0.0529797300696373,
-0.016938457265496254,
-0.025562770664691925,
-0.01078343391418457,
0.0007244175649248064,
0.017659127712249756,
0.017140023410320282,
-0.002302594715729356,
0.041867081075906754,
-0.0044087618589401245,
0.016940061002969742,
-0.000723478791769594,
0.026678035035729408,
-0.03419796749949455,
-0.007438976783305407,
-0.015361567959189415,
0.00841670110821724,
0.05064978078007698,
0.03991411626338959,
-0.03389281406998634,
0.07195727527141571,
0.018695861101150513,
-0.011324536055326462,
0.028171364217996597,
-0.008977613411843777,
0.0350884348154068,
0.0035684783942997456,
0.020652376115322113,
-0.0019364150939509273,
0.011255666613578796,
-0.002881687832996249,
0.06260829418897629,
-0.010880008339881897,
0.07333099097013474,
0.022249141708016396,
0.04533097892999649,
0.046953778713941574,
-0.04362693056464195,
0.010606547817587852,
-0.08513949811458588,
0.03120938315987587,
-0.02307269535958767,
0.015410381369292736,
-0.013185972347855568,
-0.05247795581817627,
-0.04893798381090164,
-0.038066718727350235,
0.015005486086010933,
0.01885324716567993,
-0.04866262152791023,
-0.0362083874642849,
0.022259462624788284,
0.03992283716797829,
-0.012783652171492577,
-0.015346850268542767,
0.026666533201932907,
-0.04509281367063522,
0.03185046464204788,
-0.006928812246769667,
0.019352048635482788,
0.05422099307179451,
0.02220623940229416,
-0.011042037978768349,
0.02465749904513359,
0.026779355481266975,
-0.05758552625775337,
0.01794133335351944,
0.0040140822529792786,
0.011471997015178204,
0.021481497213244438,
0.053621962666511536,
-0.03486303612589836,
0.01068918313831091,
0.014167890883982182,
0.0005472003249451518,
-0.01644486002624035,
0.1603364497423172,
0.018884746357798576,
0.056623343378305435,
-0.011805163696408272,
-0.003028980689123273,
-0.03678080439567566,
-0.01996394246816635,
0.026242276653647423,
0.044530581682920456,
0.06400074809789658,
-0.08609331399202347,
0.04271489754319191,
0.006020181812345982,
0.03984369710087776,
0.06161535531282425,
-0.03802704066038132,
-0.080475352704525,
0.014788986183702946,
-0.011712039820849895,
-0.04932127147912979,
0.028363553807139397,
-0.031075529754161835,
-0.035261571407318115,
-0.005395142361521721,
0.038359034806489944,
-0.015074317343533039,
-0.04680579528212547,
-0.012402902357280254,
-0.01329782884567976,
0.033715423196554184,
0.03894592076539993,
0.05477583408355713,
0.0204418133944273,
-0.0077594975009560585,
-0.0021527300123125315,
-0.09526774287223816,
-0.0009192327852360904,
0.009654616005718708,
-0.016582291573286057,
0.014886737801134586,
-0.011207988485693932,
-0.008615817874670029,
0.013470697216689587,
-0.03251392021775246,
-0.005814255215227604,
-0.04742466285824776,
-0.020028969272971153,
0.021732700988650322,
-0.030669433996081352,
0.009831233881413937,
-0.019878115504980087,
-0.02319221943616867,
0.023158689960837364,
0.007996116764843464,
0.002906358800828457,
-0.04521656781435013,
-0.01681792363524437,
0.06634450703859329,
0.01374744437634945,
0.004335013683885336,
0.022196516394615173,
-0.006699839606881142,
0.012076517567038536,
0.014760764315724373,
-0.028499459847807884,
0.011266260407865047,
0.008833972737193108,
0.007395806256681681,
0.01918581686913967,
-0.013800081796944141,
0.017826993018388748,
0.011051357723772526,
0.023933524265885353,
0.023232512176036835,
0.011143355630338192,
0.004493603948503733,
0.007812796160578728,
0.05216379836201668,
-0.007018796168267727,
-0.03572864830493927,
0.034282274544239044,
0.026205813512206078,
-0.04359563812613487,
0.022368058562278748,
-0.019545527175068855,
0.05852286517620087,
0.06635326147079468,
-0.015140919014811516,
0.09540624171495438,
-0.04614388942718506,
-0.00901239924132824,
-0.022648336365818977,
-0.042793579399585724,
-0.05002715066075325,
-0.036244284361600876,
-0.02288379892706871,
0.0055494001135230064,
0.009658368304371834,
-0.03142987936735153,
0.04094807803630829,
-0.06854002922773361,
-0.002847638912498951,
0.03729405999183655,
0.010632453486323357,
0.0025591831654310226,
0.01874534599483013,
-0.014546706341207027,
0.0048767318949103355,
-0.022235272452235222,
0.02996682934463024,
0.03902903199195862,
-0.020008593797683716,
0.07808428257703781,
0.035291001200675964,
0.04399390146136284,
-0.013882320374250412,
0.0018052489031106234,
0.02724619023501873,
-0.010615530423820019,
0.03530416265130043,
0.013694806024432182,
0.030487755313515663,
-0.013776872307062149,
-0.00862919632345438,
-0.04301229864358902,
-0.008002976886928082,
0.011254789307713509,
-0.03304312378168106,
0.02816813439130783,
-0.008365725167095661,
-0.03769205883145332,
-0.014105508103966713,
0.03612717241048813,
0.06511133909225464,
0.05460818484425545,
0.0048011536709964275,
-0.021614089608192444,
-0.030008140951395035,
0.014243570156395435,
-0.007079033181071281,
0.014049278572201729,
0.03834959492087364,
0.015638582408428192,
0.056713614612817764,
0.0087169473990798,
-0.054253168404102325,
0.010258538648486137,
-0.01643509604036808,
-0.01965523138642311,
-0.03798062726855278,
-0.013479933142662048,
0.013127977028489113,
-0.0013664662837982178,
0.06909678876399994,
0.0046074711717665195,
-0.007780499756336212,
-0.046432122588157654,
0.0008560480200685561,
0.0031270873732864857,
-0.006423667073249817,
-0.03477747365832329,
-0.009285909123718739,
-0.019932206720113754,
0.006043534725904465,
0.03349703177809715,
-0.006711183115839958,
0.012582921423017979,
0.017077578231692314,
-0.0686568021774292,
0.050038840621709824,
0.015907814726233482,
-0.0578533299267292,
0.0049685207195580006,
0.03538160026073456,
0.016140446066856384,
-0.0161750465631485,
0.023973021656274796,
0.016890479251742363,
-0.007298838347196579,
0.037124425172805786,
0.02284473553299904,
-0.024414008483290672,
0.010986042208969593,
-0.020161468535661697,
-0.024769457057118416,
-0.02919316291809082,
0.024963639676570892,
0.06473692506551743,
0.0038603958673775196,
-0.06986629962921143,
-0.015200798399746418,
-0.01463047694414854,
0.021403368562459946,
0.03090229071676731,
0.006671552080661058,
0.002126777544617653,
-0.0151783162727952,
0.011188941076397896,
0.033323731273412704,
0.00019220903050154448,
-0.0006007036427035928,
0.01005630288273096,
-0.026751283556222916,
0.0025367566850036383,
0.013381212949752808,
0.011950189247727394,
-0.0009922223398461938,
0.0012815484078601003,
-0.0009539229213260114,
-0.020114360377192497,
-0.037980806082487106,
-0.029728885740041733,
0.02673923410475254,
-0.0347648449242115,
0.014395751059055328,
-0.0010694133816286922,
-0.020188281312584877,
-0.0483001284301281,
-0.039066724479198456,
-0.019575949758291245,
0.044718869030475616,
-0.04423297569155693,
-0.003048023907467723,
-0.001036387518979609,
0.02637154795229435,
-0.034994155168533325,
0.007228688336908817,
0.0009708452271297574,
0.009120485745370388,
-0.0017242549220100045,
-0.021804573014378548,
0.01618027314543724,
0.0058915941044688225,
-0.03254174441099167,
-0.013348899781703949,
-0.01741044968366623,
0.0029394798912107944,
0.003930481616407633,
-0.0486750528216362,
0.02910630963742733,
0.08947243541479111,
0.0821465477347374,
-0.014246494509279728,
-0.025168031454086304,
0.08760370314121246,
0.019233684986829758,
-0.05157263204455376,
-0.04703036695718765,
0.036767635494470596,
0.043331801891326904,
0.07554654777050018,
-0.030035533010959625,
-0.05248124524950981,
0.03787318244576454,
0.024462973698973656,
0.009531187824904919,
0.013319794088602066,
0.045495979487895966,
0.01631772704422474,
-0.024174120277166367,
-0.028710050508379936,
0.06138228997588158,
-0.033675096929073334,
-0.014764918014407158,
-0.04279572516679764,
0.006452994886785746,
-0.026938358321785927,
-0.037486836314201355,
-0.006871688645333052,
0.016233226284384727,
0.014050424098968506,
0.007636473514139652,
0.06101910024881363,
-0.034605104476213455,
0.009654445573687553,
0.03053237311542034,
0.03335147723555565,
-0.0014925962314009666,
0.003385018790140748,
-0.02137688547372818,
0.021072594448924065,
-0.0000454440014436841,
-0.012464507482945919,
0.025389911606907845,
-0.06114728003740311,
0.09155755490064621,
0.04390018433332443,
-0.008309699594974518,
0.011450261808931828,
0.005955284461379051,
0.02975495718419552,
0.03658713772892952,
0.002985337981954217,
0.05007852241396904,
-0.001357411965727806,
0.03363021835684776,
-0.028493549674749374,
-0.027432335540652275,
-0.058462150394916534,
0.0060076601803302765,
-0.004585638642311096,
0.028452012687921524,
-0.016647687181830406,
0.025272207334637642,
-0.03896016627550125,
0.0017445181729272008,
-0.03220421448349953,
-0.03672349452972412,
-0.021879883483052254,
0.04459354281425476,
-0.0017984237056225538,
0.018510103225708008,
-0.027754750102758408,
-0.03750874474644661,
-0.05383709445595741,
-0.03287689760327339,
0.01135165710002184,
0.025619221851229668,
0.06522928178310394,
0.01489713042974472,
0.02153908647596836,
-0.031364187598228455,
0.014973980374634266,
-0.008808797225356102,
-0.003981799352914095,
0.07182111591100693,
0.010584204457700253,
0.014247139915823936,
-0.09941280633211136,
-0.002739789430052042,
-0.06888177990913391,
-0.02196248434484005,
0.003925570286810398,
0.020578177645802498,
-0.007207367569208145,
-0.02443286031484604,
0.013556942343711853,
0.020145677030086517,
0.0002924413711298257,
-0.030110027641057968,
0.004226087126880884,
0.016555046662688255,
-0.033249806612730026,
0.010402685031294823,
0.07071570307016373,
-0.004599490202963352,
-0.02047695219516754,
-0.030987514182925224,
-0.00985862035304308,
0.012004298157989979
] |
Séries / Divisions :
TCA - FIN ; ANNX
Texte :
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 2022 est mise à jour.
Actualité liée :
X
Document lié :
BOI-ANNX-000467 : ANNEXE - TCA - Taxe sur les transactions financières - Liste des sociétés françaises dont la capitalisation boursière dépasse un milliard d'euros
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00147 | https://bofip.impots.gouv.fr/bofip/13757-PGP.html/ACTU-2022-00147 | 2022-12-21 00:00:00 | 7cd95d024c8135b0fbd49124814e875e68c6c8f3efae1a7b13e6d7a093f945cb | [
-0.02396288886666298,
0.03174757584929466,
-0.007882283069193363,
0.06982648372650146,
-0.11815125495195389,
-0.10573435574769974,
-0.0528658963739872,
0.039658546447753906,
0.05618956685066223,
-0.0034252714831382036,
-0.05105561017990112,
0.05899374186992645,
-0.007685073185712099,
-0.010002871043980122,
-0.08719569444656372,
0.020940763875842094,
0.09919808804988861,
0.006742455530911684,
0.06712912023067474,
-0.017970193177461624,
0.008076048456132412,
0.0021399727556854486,
0.0020895705092698336,
0.03801650553941727,
-0.0366290882229805,
0.03819182142615318,
0.024289585649967194,
-0.08151304721832275,
-0.022989755496382713,
-0.012366561219096184,
-0.0559346005320549,
-0.026580341160297394,
0.0484430193901062,
-0.04564986750483513,
0.02621167153120041,
-0.003417463507503271,
-0.002577723702415824,
0.019636929035186768,
0.029573943465948105,
-0.05245071277022362,
-0.019867002964019775,
0.04332944378256798,
-0.015530358068645,
0.05478499457240105,
-0.06326857954263687,
0.028188077732920647,
0.06874371320009232,
0.033745359629392624,
-0.00153070199303329,
0.02678033523261547,
-0.0416584387421608,
-0.004705182742327452,
-0.02737213298678398,
-0.024231715127825737,
0.018396686762571335,
0.026417922228574753,
-0.15384440124034882,
0.0010259125847369432,
0.0511152446269989,
-0.014343125745654106,
0.006919662933796644,
-0.00217280350625515,
-0.030662814155220985,
-0.021922800689935684,
-0.07123386114835739,
0.029873531311750412,
-0.004896614700555801,
-0.009878762066364288,
0.08505020290613174,
0.01929907128214836,
-0.04287363216280937,
0.05041493475437164,
0.015915783122181892,
0.05099152773618698,
0.02662629447877407,
0.05420360341668129,
-0.00031581398798152804,
0.0016213352791965008,
0.013447599485516548,
0.010577253997325897,
0.00226941192522645,
-0.03417893871665001,
0.05442192777991295,
-0.00910567119717598,
-0.02404002659022808,
-0.026790762320160866,
0.06454811990261078,
0.00328239263035357,
0.042469948530197144,
0.028681417927145958,
0.012774618342518806,
0.06578423827886581,
-0.004291077610105276,
-0.002314843935891986,
0.020504092797636986,
0.007684821728616953,
-0.02036299742758274,
0.05251418426632881,
0.030299434438347816,
0.0010088762501254678,
-0.11436881870031357,
0.028799796476960182,
0.0464937686920166,
-0.029886139556765556,
0.01160708162933588,
0.0019648224115371704,
0.010667761787772179,
-0.013911950401961803,
-0.02000424452126026,
0.004632917232811451,
-0.030780242756009102,
-0.03983817994594574,
-0.0012155635049566627,
-0.0239839106798172,
-0.062410224229097366,
0.032174002379179,
0.024827823042869568,
-0.04231645166873932,
-0.020309599116444588,
0.015125211328268051,
-0.04938526079058647,
0.06652537733316422,
-0.09158442914485931,
-0.04674212262034416,
-0.09738028794527054,
0.055615730583667755,
0.014248804189264774,
-0.035127051174640656,
-0.022768275812268257,
-0.026125160977244377,
0.03626885265111923,
-0.03671206161379814,
-0.0017744021024554968,
-0.021812113001942635,
-0.003235286334529519,
0.031501688063144684,
-0.043947577476501465,
0.07330561429262161,
0.03686748445034027,
0.012224173173308372,
0.00036345660919323564,
0.06159327179193497,
-0.023897510021924973,
0.0046026138588786125,
-0.06069745123386383,
0.016446396708488464,
0.021222028881311417,
-0.06511645019054413,
-0.04046153649687767,
0.02370057813823223,
-0.07207296043634415,
0.03378519043326378,
0.02677769772708416,
-0.06327091157436371,
0.021778123453259468,
-0.04712677001953125,
-0.022305050864815712,
0.018829163163900375,
-0.0613083653151989,
-0.03934432566165924,
-0.007946349680423737,
0.010685054585337639,
-0.043985866010189056,
-0.017252663150429726,
-0.0342838279902935,
-0.05309576913714409,
-0.014263248071074486,
0.02305801399052143,
0.033493656665086746,
0.04546688124537468,
-0.061255134642124176,
0.04272297024726868,
0.017799371853470802,
-0.006825275253504515,
-0.018264012411236763,
0.07338383048772812,
0.04087347164750099,
0.00021444055892061442,
-0.031730346381664276,
0.057784441858530045,
-0.012617106549441814,
-0.03885091468691826,
0.007616632152348757,
0.005716516636312008,
0.0595279224216938,
-0.01246864814311266,
-0.06057015806436539,
0.019959449768066406,
-0.022697806358337402,
0.014160615392029285,
-0.029869094491004944,
-0.0014896384673193097,
-0.050902120769023895,
0.030021438375115395,
0.003298239316791296,
-0.06757912039756775,
0.022135978564620018,
0.09318908303976059,
-0.03211008757352829,
0.03326253220438957,
-0.04960060492157936,
0.0148483170196414,
0.022977543994784355,
0.0007553014438599348,
0.010243563912808895,
-0.04690629616379738,
-0.0666390135884285,
0.06713517010211945,
-0.02210649847984314,
-0.003727613715454936,
0.059392038732767105,
0.003631667699664831,
-0.000516685948241502,
0.05844411626458168,
-0.06297057867050171,
-0.024133479222655296,
-0.004474916495382786,
-0.013935343362390995,
0.07407606393098831,
-0.05017255246639252,
0.014266825281083584,
0.04598918557167053,
-0.06170010566711426,
-0.07103914767503738,
-0.0019165599951520562,
0.03212280571460724,
-0.0023936335928738117,
0.008626027964055538,
0.036936331540346146,
-0.03412029147148132,
0.005477266851812601,
-0.01777304895222187,
0.008735611103475094,
0.04155366122722626,
-0.009078558534383774,
-0.002989735221490264,
0.006823509931564331,
-0.038072895258665085,
0.030717333778738976,
0.025356780737638474,
0.009354646317660809,
0.031283967196941376,
0.11736783385276794,
0.0413026362657547,
0.03360700607299805,
0.010244619101285934,
-0.03033680096268654,
-0.006683622021228075,
-0.017292814329266548,
0.02243683859705925,
0.013169505633413792,
0.0486370287835598,
-0.014605341479182243,
-0.057363253086805344,
-0.02375749871134758,
-0.0060779922641813755,
0.036139119416475296,
0.01614069938659668,
0.017009573057293892,
0.0024188219103962183,
-0.025576291605830193,
-0.017541369423270226,
-0.014607857912778854,
-0.02263881266117096,
-0.01886262558400631,
-0.07846317440271378,
0.022006666287779808,
-0.015630269423127174,
-0.002505759010091424,
0.0030943190213292837,
-0.04541384056210518,
0.049553871154785156,
0.06252451986074448,
0.032641615718603134,
-0.032870594412088394,
-0.02195819281041622,
-0.03338158503174782,
0.03250715881586075,
0.009472952224314213,
0.01934000290930271,
0.031350668519735336,
0.020756185054779053,
-0.002246964257210493,
-0.009331696666777134,
-0.03966236859560013,
0.0045435610227286816,
0.029425276443362236,
-0.0069389380514621735,
-0.0064226179383695126,
0.028511323034763336,
0.001563427154906094,
-0.051534220576286316,
-0.05510853976011276,
0.017500951886177063,
0.04197600483894348,
-0.07158828526735306,
-0.0043086097575724125,
0.027446169406175613,
-0.005651314742863178,
-0.014066513627767563,
-0.03537816181778908,
-0.0008080509142018855,
-0.02007528580725193,
-0.005980942398309708,
-0.004147874191403389,
-0.022882584482431412,
-0.034073974937200546,
-0.05656077340245247,
0.015125437639653683,
0.05859297513961792,
-0.06167786940932274,
0.007942414842545986,
0.016734998673200607,
0.0053435820154845715,
0.020917538553476334,
0.023685496300458908,
-0.019577661529183388,
0.04012860357761383,
-0.025948651134967804,
-0.018865903839468956,
0.023526610806584358,
0.08982484042644501,
-0.044520098716020584,
0.042386993765830994,
-0.0075058224610984325,
-0.015145468525588512,
0.016488736495375633,
0.02194865234196186,
-0.03431276977062225,
-0.029170973226428032,
-0.021996481344103813,
0.03576245531439781,
0.027271900326013565,
-0.07028168439865112,
0.018116837367415428,
0.07653594017028809,
-0.011402278207242489,
-0.02748238295316696,
0.0029303766787052155,
0.033106204122304916,
0.03855273872613907,
0.04813533276319504,
-0.017212197184562683,
-0.018520932644605637,
0.04430515319108963,
-0.0039979880675673485,
0.0482235886156559,
-0.005000837612897158,
0.03631175681948662,
-0.006689130328595638,
0.05231323838233948,
0.06231098249554634,
0.040746740996837616,
0.04606853425502777,
-0.03055921383202076,
0.027190547436475754,
0.01600242592394352,
-0.021600618958473206,
-0.024418581277132034,
0.05294257774949074,
0.03429697826504707,
-0.006687353830784559,
-0.015548614785075188,
0.025989143177866936,
0.027932891622185707,
0.04801865294575691,
0.040832508355379105,
-0.039271365851163864,
-0.020992645993828773,
0.024068403989076614,
0.03263924643397331,
0.06431841105222702,
-0.02662167325615883,
0.031714145094156265,
-0.04723488911986351,
0.02739402838051319,
0.012861533090472221,
0.028862593695521355,
0.035457365214824677,
-0.028296437114477158,
0.010608903132379055,
0.002921788953244686,
0.07461807876825333,
-0.047358252108097076,
0.03424331173300743,
0.06210682541131973,
-0.017083697021007538,
-0.044402968138456345,
-0.0020384537056088448,
-0.005768635775893927,
-0.006492223124951124,
-0.010571853257715702,
0.027455290779471397,
0.013790709897875786,
0.0216864924877882,
-0.03317806124687195,
0.022533470764756203,
0.04462194815278053,
0.009182856418192387,
0.014149992726743221,
0.00821315124630928,
0.06143822520971298,
0.008561297319829464,
0.08536792546510696,
-0.02376479282975197,
0.024859430268406868,
-0.004051874857395887,
-0.02541578933596611,
-0.011533842422068119,
0.0022686561569571495,
-0.018288955092430115,
-0.021749641746282578,
0.01857125572860241,
-0.01244204118847847,
0.043217286467552185,
-0.011821982450783253,
0.03507710248231888,
0.049591947346925735,
0.11421208083629608,
-0.008876373060047626,
0.027115266770124435,
0.010668176226317883,
0.013552536256611347,
-0.003963105380535126,
-0.034822385758161545,
-0.038230571895837784,
0.05853640288114548,
0.0638776421546936,
-0.025794552639126778,
0.0893116220831871,
-0.028127186000347137,
0.010454343631863594,
-0.014174696058034897,
-0.003550676628947258,
0.009490877389907837,
-0.029301749542355537,
-0.020583540201187134,
0.037903957068920135,
0.024841902777552605,
-0.005514142569154501,
0.027235351502895355,
-0.019205307587981224,
0.008071710355579853,
-0.04338770732283592,
-0.0058771478943526745,
0.010755804367363453,
0.012422836385667324,
0.09177855402231216,
0.024239391088485718,
0.01851850561797619,
0.013318934477865696,
0.04505257308483124,
0.009515681304037571,
0.0038016808684915304,
0.05089962109923363,
-0.022688696160912514,
-0.022952651605010033,
0.02988387644290924,
-0.010182223282754421,
0.018774984404444695,
-0.031336650252342224,
-0.050034843385219574,
-0.026047825813293457,
-0.058926887810230255,
-0.0018048646161332726,
0.02213830128312111,
0.0169764943420887,
0.031332653015851974,
0.033156704157590866,
-0.015349023975431919,
0.020531628280878067,
0.019774744287133217,
0.021939275786280632,
-0.09488561004400253,
-0.031280677765607834,
0.017840420827269554,
0.0010416402947157621,
0.029169801622629166,
-0.03008277155458927,
-0.006504710763692856,
-0.0013451133854687214,
0.030547315254807472,
-0.01006783451884985,
0.021898996084928513,
-0.04760317504405975,
0.03322707861661911,
-0.008629510179162025,
-0.008449450135231018,
-0.007593706715852022,
0.07819443196058273,
0.03138764947652817,
-0.019454408437013626,
0.030839599668979645,
-0.02018815279006958,
0.030096016824245453,
-0.008990976959466934,
-0.006768477149307728,
-0.01079563144594431,
0.03111228346824646,
-0.01617111638188362,
-0.011085470207035542,
-0.012882700189948082,
-0.03433820232748985,
-0.024449363350868225,
0.0005364135140553117,
-0.024493994191288948,
0.07637602835893631,
-0.0032060877420008183,
-0.011948984116315842,
-0.040060341358184814,
-0.02519310638308525,
-0.03114796243607998,
-0.02423953451216221,
-0.007990189827978611,
-0.03953789919614792,
0.00628436915576458,
-0.024877114221453667,
0.021097727119922638,
-0.034652139991521835,
0.018938250839710236,
0.048889633268117905,
0.013896385207772255,
-0.024760155007243156,
0.005536262411624193,
0.021361522376537323,
-0.04047660157084465,
0.04241889715194702,
0.004874065052717924,
-0.009512937627732754,
-0.017546892166137695,
0.017612280324101448,
0.0038570002652704716,
0.03408834710717201,
-0.003066989127546549,
0.006721348036080599,
-0.03804904222488403,
0.011869112960994244,
0.04594182223081589,
0.014419463463127613,
-0.017707539722323418,
-0.04713139310479164,
0.021980270743370056,
-0.04448818042874336,
-0.060497529804706573,
0.04528277739882469,
0.09900078922510147,
0.018443578854203224,
-0.04796871170401573,
-0.015182475559413433,
-0.06403930485248566,
0.035074926912784576,
0.07511215656995773,
0.010017300955951214,
0.04490917921066284,
-0.048739951103925705,
-0.04141690209507942,
0.06424271315336227,
0.013089743442833424,
-0.014698070473968983,
0.05913270637392998,
0.005725732538849115,
-0.008152122609317303,
0.018968723714351654,
0.012981907464563847,
0.03965356945991516,
-0.0013960214564576745,
-0.03256240114569664,
-0.021432489156723022,
-0.005192610435187817,
0.036492496728897095,
0.037779998034238815,
-0.05991658195853233,
-0.019377170130610466,
-0.00929956417530775,
-0.06741441786289215,
-0.010527350939810276,
-0.019483868032693863,
-0.08213363587856293,
-0.02877352014183998,
0.0020581900607794523,
-0.05509914830327034,
0.007896057330071926,
-0.032303180545568466,
0.021681897342205048,
-0.009683210402727127,
0.011849995702505112,
-0.005812119692564011,
0.06737582385540009,
-0.011062356643378735,
-0.0407765693962574,
-0.012319288216531277,
0.03688322752714157,
-0.0047006807290017605,
-0.020781410858035088,
0.05776806175708771,
-0.010929116047918797,
-0.023529574275016785,
0.005105706863105297,
-0.003385275136679411,
-0.0245266892015934,
0.02115074172616005,
-0.007004270795732737,
-0.01522331964224577,
-0.025922469794750214,
-0.02216077595949173,
0.011966424062848091,
0.013085315003991127,
0.028634168207645416,
-0.02139407955110073,
-0.020962372422218323,
0.047191306948661804,
0.05078711733222008,
0.03463881090283394,
0.024575280025601387,
-0.009007591754198074,
-0.0027287707198411226,
-0.0445283018052578,
0.014429537579417229,
-0.053128682076931,
0.01953750289976597,
-0.04651737958192825,
-0.002399794990196824,
0.0480077899992466,
0.045050375163555145,
-0.024217180907726288,
-0.006448781117796898,
0.027769820764660835,
-0.01251369621604681,
-0.032050542533397675,
-0.007082043681293726,
-0.024060744792222977,
0.0021565959323197603,
0.008947941474616528,
-0.015472560189664364,
-0.04212648794054985,
0.009068472310900688,
0.005080241709947586,
0.041270673274993896,
0.017003417015075684,
-0.07019707560539246,
-0.03280121833086014,
0.004893435165286064,
0.0022863312624394894,
-0.09444165229797363,
0.0316840335726738,
-0.0414949469268322,
0.008045184426009655,
0.00002539856723160483,
-0.011891651898622513,
0.01670125685632229,
0.019333012402057648,
0.006811026483774185,
0.002864294685423374,
-0.013193451799452305,
-0.019305158406496048,
-0.009225397370755672,
-0.039901603013277054,
0.0022012728732079268,
0.014404602348804474,
0.09097432345151901,
0.012296841479837894,
0.014417761005461216,
0.1009526401758194,
-0.037078555673360825,
-0.0399077869951725,
0.01611880026757717,
0.0073134745471179485,
-0.020549099892377853,
-0.0006760124233551323,
-0.026603704318404198,
-0.022178705781698227,
0.03528710827231407,
-0.0027549751102924347,
-0.04116349667310715,
-0.016516000032424927,
0.012308409437537193,
0.007852006703615189,
-0.05759661644697189,
-0.020347002893686295,
-0.02791212685406208,
0.03337385877966881,
-0.006504132878035307,
0.002458531642332673,
0.03674164414405823,
-0.009339967742562294,
-0.038008783012628555,
0.037040479481220245,
0.012535333633422852,
0.008314283564686775,
0.022487971931695938,
-0.005397467408329248,
0.0036894623190164566,
-0.00020067530567757785,
-0.01463183481246233,
0.030972372740507126,
-0.02245386131107807,
-0.04397710785269737,
0.005647092591971159,
0.028916839510202408,
0.005669416394084692,
0.02393914759159088,
-0.027408180758357048,
0.014098786748945713,
0.030301881954073906,
-0.011162335984408855,
0.05515946075320244,
-0.013441573828458786,
-0.007035456597805023,
-0.009501476772129536,
-0.017085984349250793,
0.017294902354478836,
-0.03371140733361244,
-0.02369147352874279,
0.010680658742785454,
-0.02289770171046257,
0.013123899698257446,
-0.07804876565933228,
0.028140055015683174,
0.014149561524391174,
0.07154231518507004,
-0.011181402951478958,
-0.05482279136776924,
-0.032014310359954834,
0.012483539059758186,
-0.0393560454249382,
0.013589324429631233,
0.021750260144472122,
0.03653976693749428,
0.013632562942802906,
0.01281820610165596,
0.04313283413648605,
0.0079346327111125,
0.038486916571855545,
-0.05963538959622383,
0.01603405736386776,
0.02306436561048031,
-0.057419393211603165,
-0.02008417621254921,
-0.034419819712638855,
0.016513841226696968,
0.02608347497880459,
-0.01867622882127762,
-0.032455045729875565,
0.02837580256164074,
0.021146466955542564,
0.02853328175842762,
0.049469031393527985,
0.011131196282804012,
-0.012769471853971481,
0.03998184576630592,
-0.00801385473459959,
0.028565164655447006,
-0.02006077580153942,
0.01197811122983694,
-0.04215133935213089,
-0.021981414407491684,
0.015237335115671158,
0.009132632985711098,
0.004821676295250654,
0.028338223695755005,
-0.01353649515658617,
-0.0835762694478035,
0.027878493070602417,
-0.019920242950320244,
-0.021492138504981995,
0.06679118424654007,
0.0029238529969006777,
0.010066917166113853
] |
Série / Division :
BA - BASE
Texte :
L'article 34 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 instaure un dispositif d'actualisation annuelle, en fonction de la variation de l'indice des prix à la consommation hors tabac constatée au titre de l'année précédente, des plafonds de la déduction pour épargne de précaution (DEP) prévue à l'article 73 du code général des impôts.
Cette actualisation s'applique à l'impôt sur le revenu dû au titre de l'année 2023 et des années suivantes.
Par ailleurs, l'article 49 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge le dispositif de la DEP de trois ans. Ce dernier trouve ainsi à s'appliquer aux exercices clos jusqu'au 31 décembre 2025.
Les commentaires doctrinaux sont mis à jour en conséquence.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-30-45 : BA - Base d'imposition - Abattements et déductions - Déduction pour épargne de précaution (DEP)
BOI-BA-BASE-30-45-20 : BA - Base d'imposition - Abattements et déductions - Déduction pour épargne de précaution - Modalités de détermination du plafond de déduction
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00040 | https://bofip.impots.gouv.fr/bofip/13838-PGP.html/ACTU-2023-00040 | 2023-05-03 00:00:00 | af4d67510c58994e907e07a0493265686020e39b93c1d7771dec31513a24ec95 | [
-0.011782029643654823,
0.02301706001162529,
-0.12354124337434769,
-0.005074575077742338,
0.0021544790361076593,
-0.022752415388822556,
-0.022937487810850143,
0.010063235647976398,
0.06192494556307793,
-0.0907546728849411,
-0.04461248219013214,
0.013705781660974026,
-0.04772341996431351,
-0.049018919467926025,
-0.043525177985429764,
0.03321025148034096,
0.09344583749771118,
0.05863093212246895,
-0.0001113402540795505,
-0.009294086135923862,
0.060937657952308655,
0.08042535185813904,
-0.0073228152468800545,
0.021798521280288696,
0.022508805617690086,
0.027408812195062637,
0.030985064804553986,
0.01500357873737812,
0.02245268039405346,
0.03660374879837036,
-0.07925895601511002,
-0.04777492955327034,
0.03764626756310463,
0.06159348413348198,
0.017854399979114532,
-0.027516234666109085,
0.015413306653499603,
-0.036348000168800354,
-0.039603594690561295,
0.03540395572781563,
0.028680995106697083,
0.028287261724472046,
0.017335262149572372,
0.0197541955858469,
0.05954233556985855,
0.046143487095832825,
-0.031144607812166214,
0.06651955097913742,
0.0030157973524183035,
0.09309608489274979,
0.006287014577537775,
-0.002493765205144882,
0.03806988522410393,
-0.028918273746967316,
0.04635874927043915,
0.0714961364865303,
-0.11656980961561203,
0.027731122449040413,
0.0734236091375351,
-0.02059486322104931,
-0.03294478356838226,
-0.002282852539792657,
-0.01808726228773594,
-0.0064220428466796875,
-0.05475252866744995,
-0.008466038852930069,
0.020470932126045227,
0.01552848145365715,
0.08206793665885925,
0.00033764951513148844,
-0.0009845931781455874,
0.026066260412335396,
-0.0015075826086103916,
0.0433853454887867,
0.01187243964523077,
0.06638244539499283,
0.06291693449020386,
0.037355687469244,
-0.0011374976020306349,
0.022300485521554947,
-0.0785706490278244,
-0.009879597462713718,
0.0009525531786493957,
-0.017382433637976646,
-0.016255680471658707,
-0.05642909184098244,
0.025648772716522217,
0.012117154896259308,
-0.006916034501045942,
0.02337053418159485,
-0.017471296712756157,
0.011388092301785946,
0.015052164904773235,
0.02463630586862564,
0.028815414756536484,
0.01217708084732294,
-0.024532413110136986,
0.04034355655312538,
0.032335519790649414,
0.021264011040329933,
0.01703749969601631,
0.03960210829973221,
0.048547953367233276,
-0.019545476883649826,
0.009113654494285583,
-0.05851886421442032,
0.009758931584656239,
-0.018719378858804703,
-0.025393355637788773,
0.00557056674733758,
-0.013091824017465115,
-0.04028958082199097,
-0.055123649537563324,
-0.06376642733812332,
-0.007380594499409199,
-0.004165515303611755,
0.03265926614403725,
-0.07962863892316818,
-0.015884466469287872,
0.035729579627513885,
-0.030755415558815002,
0.03184113651514053,
-0.021440856158733368,
-0.039456725120544434,
-0.1085309162735939,
0.012127725407481194,
-0.013999534770846367,
-0.0020590247586369514,
-0.02554340660572052,
-0.0773920938372612,
0.07506274431943893,
-0.015087264589965343,
0.06184215843677521,
-0.04247894883155823,
-0.0705074667930603,
0.02037465013563633,
-0.05641018971800804,
0.019150827080011368,
0.013772676698863506,
0.004944270942360163,
-0.07211394608020782,
0.03357715159654617,
-0.05828835442662239,
0.07395942509174347,
0.014541073702275753,
-0.006730850785970688,
-0.007584279403090477,
0.017232313752174377,
0.01748398132622242,
-0.035339221358299255,
-0.04832363501191139,
0.02233142964541912,
0.01613733172416687,
-0.05491829290986061,
-0.0041464222595095634,
-0.07220178842544556,
-0.05027560889720917,
0.039444535970687866,
-0.03367123380303383,
-0.056338027119636536,
0.01695515401661396,
0.007209012750536203,
0.01320661697536707,
-0.018232842907309532,
-0.03709348291158676,
-0.029273228719830513,
0.012061616405844688,
-0.01969093456864357,
-0.011830844916403294,
0.0020050390157848597,
-0.05778656527400017,
-0.0036648777313530445,
0.007139664608985186,
-0.0009105782373808324,
-0.014430728740990162,
0.0032274615950882435,
0.02668215148150921,
0.02739807590842247,
-0.09287561476230621,
0.039176978170871735,
-0.010911094956099987,
-0.0769709050655365,
0.011090169660747051,
0.003769845701754093,
0.02103695273399353,
0.04704468324780464,
-0.0026421891525387764,
-0.03801586478948593,
0.01820954866707325,
-0.0021601468324661255,
-0.02267204411327839,
-0.036983296275138855,
-0.06373701989650726,
0.021454080939292908,
-0.011308247223496437,
-0.029068585485219955,
-0.01155682373791933,
-0.02749033272266388,
0.06237845495343208,
-0.03583167493343353,
-0.00020550879708025604,
0.028911136090755463,
0.027769815176725388,
-0.016447367146611214,
-0.013506239280104637,
-0.08670519292354584,
-0.016878971830010414,
0.024894898757338524,
-0.022493693977594376,
-0.0074328649789094925,
0.09100883454084396,
0.009103745222091675,
-0.010391206480562687,
-0.0003116190782748163,
-0.024547869339585304,
-0.009972523897886276,
-0.021344775334000587,
-0.0178254172205925,
-0.0035692034289240837,
-0.02185990661382675,
-0.013758871704339981,
-0.00004643008651328273,
-0.09863497316837311,
-0.05706474557518959,
0.04657115042209625,
0.03397776558995247,
-0.02174253761768341,
0.0030263669323176146,
0.015838418155908585,
-0.021350204944610596,
0.03280484676361084,
-0.03685525059700012,
-0.00883506704121828,
0.0010330856312066317,
0.02038288675248623,
-0.02444104477763176,
0.0008396293269470334,
-0.022510528564453125,
-0.0005932825733907521,
-0.00008863971015671268,
0.0010654974030330777,
-0.013696164824068546,
0.07395678013563156,
0.04058508202433586,
-0.02433512546122074,
-0.008955984376370907,
-0.052209239453077316,
-0.016718542203307152,
0.02315239980816841,
0.03245419263839722,
0.01753254421055317,
0.040680911391973495,
-0.05216337367892265,
-0.0070169176906347275,
-0.022117480635643005,
-0.033857494592666626,
0.023554421961307526,
-0.02495604380965233,
0.012556245550513268,
-0.01649261824786663,
-0.07635483890771866,
-0.027421101927757263,
-0.02674000710248947,
-0.01671105995774269,
0.024388696998357773,
-0.08207564800977707,
-0.002559739165008068,
-0.011350274085998535,
-0.02943878248333931,
-0.045401401817798615,
-0.05256814509630203,
0.05879165977239609,
0.031041869893670082,
-0.0125938281416893,
-0.028609566390514374,
0.014888595789670944,
-0.02801947481930256,
-0.017789572477340698,
0.019616346806287766,
0.005115806590765715,
-0.02829342521727085,
-0.045794807374477386,
0.008278247900307178,
-0.015953436493873596,
-0.04563093185424805,
0.015577704645693302,
-0.0023380022030323744,
-0.00902574509382248,
0.02676066756248474,
0.02583504095673561,
0.03216686099767685,
-0.014943823218345642,
-0.03776155039668083,
0.04854390770196915,
-0.014122898690402508,
-0.015457002446055412,
-0.01230046059936285,
0.025920068845152855,
-0.01226357277482748,
-0.018584780395030975,
0.001329148537479341,
0.005989958066493273,
0.01016397774219513,
0.024043429642915726,
-0.022236432880163193,
-0.019692739471793175,
-0.01232462003827095,
-0.027910448610782623,
-0.005376340821385384,
0.08169018477201462,
0.009614158421754837,
0.020403550937771797,
0.009150758385658264,
-0.038038112223148346,
0.018673159182071686,
0.0011803734814748168,
0.03288905322551727,
-0.00780690461397171,
0.008115151897072792,
-0.0145024498924613,
-0.012329098768532276,
0.10966090857982635,
-0.013156779110431671,
0.03267592191696167,
-0.03870398551225662,
-0.024345638230443,
-0.0020551339257508516,
0.030248865485191345,
-0.029213501140475273,
-0.012427392415702343,
0.012925289571285248,
0.022931816056370735,
0.026516143232584,
-0.026381568983197212,
0.010460592806339264,
0.051581040024757385,
-0.018980761989951134,
0.020153161138296127,
0.00014056992949917912,
0.047762855887413025,
0.03667958825826645,
-0.012205958366394043,
-0.09467373788356781,
-0.0021646141540259123,
0.005618907976895571,
0.029188452288508415,
0.046372827142477036,
0.033033207058906555,
0.03188322111964226,
0.013667761348187923,
0.003698939923197031,
0.018823467195034027,
0.04523669555783272,
0.10589801520109177,
0.0427817739546299,
-0.0038135824725031853,
-0.011251935735344887,
0.003073172876611352,
-0.028092963621020317,
0.017581220716238022,
0.02504706382751465,
-0.019529391080141068,
0.018129700794816017,
0.02037157490849495,
0.012540255673229694,
0.024758193641901016,
0.025935009121894836,
0.014181132428348064,
-0.02246534638106823,
0.05007050558924675,
-0.005141254514455795,
-0.016183219850063324,
0.024837711825966835,
-0.0025645156856626272,
-0.03098691813647747,
0.012800735421478748,
0.00793579500168562,
0.024456003680825233,
0.018005289137363434,
0.019035056233406067,
0.01454111747443676,
0.012881360948085785,
-0.02528383955359459,
0.041229650378227234,
0.01989932544529438,
0.07748152315616608,
0.011969896033406258,
-0.0254072155803442,
0.020618045702576637,
-0.01034902036190033,
0.023687440901994705,
-0.03151332587003708,
-0.023656383156776428,
-0.0012306785210967064,
-0.023893162608146667,
0.017694935202598572,
0.03441273048520088,
-0.02008521743118763,
0.014554356224834919,
0.04198417067527771,
-0.019162382930517197,
-0.026492707431316376,
0.020264867693185806,
0.08575262874364853,
0.028762932866811752,
0.002264255192130804,
0.012064163573086262,
-0.03781908005475998,
-0.018782194703817368,
0.0274333655834198,
0.04908016696572304,
0.0013853557175025344,
0.055717650800943375,
-0.04005112126469612,
0.02966267429292202,
-0.001295766094699502,
0.014467383734881878,
0.05849621072411537,
0.13865819573402405,
-0.01894504763185978,
0.01634480431675911,
0.015853984281420708,
0.06844702363014221,
-0.045362673699855804,
-0.018709862604737282,
0.03453151509165764,
0.0699479952454567,
0.0786852166056633,
-0.0328424796462059,
0.08164633065462112,
0.0008310740231536329,
0.0047918520867824554,
-0.006819640286266804,
-0.010915540158748627,
0.04250115156173706,
-0.05872410535812378,
0.006040788721293211,
-0.021966133266687393,
0.018150627613067627,
0.008016394451260567,
0.026810014620423317,
0.009230554103851318,
0.009879399091005325,
-0.06146954372525215,
-0.02116054855287075,
-0.023493314161896706,
0.0057264892384409904,
0.04987313598394394,
-0.03168069198727608,
-0.02580610290169716,
-0.09273430705070496,
0.011454681865870953,
0.015464152209460735,
0.0031966830138117075,
0.013967454433441162,
0.042748767882585526,
-0.021720577031373978,
-0.0008471528999507427,
-0.0005150565993972123,
0.029607074335217476,
-0.03660180792212486,
-0.002995861228555441,
-0.02491215616464615,
0.008133980445563793,
0.03318896144628525,
0.007485555484890938,
-0.01512745302170515,
0.0018688079435378313,
0.03379332646727562,
-0.05358412116765976,
-0.0047766584903001785,
0.020681772381067276,
0.013198640197515488,
0.0573284737765789,
-0.05423823744058609,
0.02751648984849453,
0.030301114544272423,
0.035868968814611435,
0.010882053524255753,
0.03162609785795212,
-0.011386583559215069,
0.022566093131899834,
0.03043859452009201,
0.05256371945142746,
0.041127849370241165,
0.016944918781518936,
-0.02122444659471512,
-0.017205869778990746,
0.002161905402317643,
0.04573209583759308,
0.04087693616747856,
0.030028680339455605,
-0.04583583399653435,
-0.03805702179670334,
0.039426613599061966,
0.019731802865862846,
-0.011585275642573833,
-0.006189530715346336,
0.027884766459465027,
0.0007392175612039864,
-0.017915718257427216,
-0.0683395266532898,
0.008530215360224247,
-0.0015683569945394993,
0.047795042395591736,
-0.051645427942276,
0.06792395561933517,
0.02319452166557312,
0.03521731495857239,
-0.011219331063330173,
-0.06518474966287613,
-0.05299094691872597,
-0.06370912492275238,
-0.014659508131444454,
0.01093991007655859,
0.023179838433861732,
-0.019692623987793922,
-0.010929287411272526,
-0.026814766228199005,
0.061725690960884094,
0.07637449353933334,
-0.006127822212874889,
0.024982178583741188,
0.014728368259966373,
-0.0409570075571537,
-0.027127772569656372,
0.015688031911849976,
0.046590596437454224,
0.05029350146651268,
0.037842050194740295,
-0.007274559233337641,
-0.004319736734032631,
0.03615371510386467,
-0.00976990070194006,
-0.015218048356473446,
0.02837434411048889,
0.07259417325258255,
0.09814716130495071,
0.018393030390143394,
0.008538872003555298,
-0.017787478864192963,
-0.019023708999156952,
0.04178009554743767,
-0.014041773974895477,
0.012393409386277199,
0.04672756791114807,
0.041828129440546036,
-0.009446595795452595,
-0.026641329750418663,
-0.054229747503995895,
0.04573669657111168,
0.04861615225672722,
0.06606420874595642,
0.03426024317741394,
-0.00587126612663269,
-0.04414381459355354,
0.022908054292201996,
0.03368055447936058,
-0.05785635858774185,
0.07640091329813004,
0.00036697284667752683,
0.0036699853371828794,
-0.006415549665689468,
-0.025027088820934296,
0.05451875552535057,
-0.009555741213262081,
-0.010446343570947647,
-0.0757254883646965,
0.03935882821679115,
0.02941412851214409,
-0.01715216413140297,
0.007730395067483187,
-0.02479030378162861,
0.018954910337924957,
-0.030107127502560616,
-0.027648800984025,
-0.007362562231719494,
-0.06151634454727173,
-0.03734290972352028,
0.004599683452397585,
-0.0026130978949368,
0.003309883875772357,
-0.028988583013415337,
0.05888078734278679,
-0.048056118190288544,
-0.024394972249865532,
-0.05076724663376808,
0.08707459270954132,
-0.002879441250115633,
0.008019836619496346,
-0.016392232850193977,
0.006372338626533747,
-0.004333855118602514,
-0.015035320073366165,
0.04028395935893059,
0.040860798209905624,
-0.012387937866151333,
-0.04374941065907478,
0.06599290668964386,
-0.03963007777929306,
0.038733549416065216,
-0.034527670592069626,
-0.017446652054786682,
-0.018601737916469574,
0.012245751917362213,
0.03684847429394722,
0.04325718805193901,
0.008238018490374088,
-0.04895464703440666,
-0.0060770558193326,
-0.009061177261173725,
0.011055151000618935,
0.018662435933947563,
0.04367268085479736,
-0.004857695195823908,
0.00444460054859519,
-0.07188954204320908,
0.017453422769904137,
-0.023241007700562477,
-0.013388504274189472,
-0.03298390284180641,
0.013885236345231533,
0.001616601599380374,
0.0010721931466832757,
0.001529523404315114,
0.033535152673721313,
-0.03578924760222435,
-0.03163638338446617,
-0.02078925259411335,
-0.02407766506075859,
-0.011435662396252155,
-0.025285471230745316,
-0.02052840031683445,
0.0061734220944345,
-0.09215836971998215,
0.008061623200774193,
-0.06692633032798767,
-0.011728333309292793,
-0.031215745955705643,
-0.04245231673121452,
-0.029912006109952927,
0.019682766869664192,
0.020130261778831482,
-0.024269474670290947,
0.012806335464119911,
0.0221547931432724,
0.01860710233449936,
0.026745233684778214,
-0.015131974592804909,
0.00034730666084215045,
0.03399479016661644,
-0.06052587181329727,
0.022299619391560555,
-0.05174259841442108,
0.020345166325569153,
-0.006510322447866201,
-0.04759654775261879,
-0.027518751099705696,
0.019662773236632347,
0.05221657454967499,
0.013082272373139858,
0.03329085186123848,
0.036771293729543686,
-0.052120935171842575,
-0.05137389525771141,
-0.019056741148233414,
0.01958642527461052,
0.0005902392440475523,
0.04543896019458771,
0.012830063700675964,
0.03493950515985489,
-0.018385741859674454,
0.021154267713427544,
-0.0600036196410656,
-0.03879186511039734,
-0.07222965359687805,
0.009833314456045628,
-0.008811305277049541,
0.021833958104252815,
-0.001621717936359346,
0.03845486789941788,
-0.00612658029422164,
0.06677846610546112,
0.03853598237037659,
-0.0046008555218577385,
-0.024464033544063568,
-0.0031860540620982647,
0.01772654801607132,
-0.008784087374806404,
0.00792955793440342,
0.026447603479027748,
0.02364341728389263,
0.07367007434368134,
-0.04328083246946335,
0.019543936476111412,
-0.03884504735469818,
-0.0016379865119233727,
0.002540778601542115,
0.043870214372873306,
-0.04621140658855438,
0.05891329050064087,
0.03050985001027584,
-0.015638969838619232,
-0.019687676802277565,
0.018207700923085213,
0.001657176879234612,
0.008077549748122692,
0.006621529348194599,
0.01565099135041237,
0.003740511601790786,
0.029025079682469368,
-0.007195143960416317,
-0.01757645048201084,
0.050913095474243164,
-0.029105965048074722,
0.008353687822818756,
-0.039157383143901825,
-0.006619081366807222,
0.03268570825457573,
0.04720455780625343,
-0.01626337505877018,
-0.002010270254686475,
-0.05659765750169754,
0.022554004564881325,
-0.06676237285137177,
-0.009294153191149235,
0.02883920446038246,
0.007328731939196587,
0.030381876975297928,
0.026582032442092896,
0.014607701450586319,
0.0070259771309792995,
-0.019276093691587448,
-0.031035661697387695,
-0.0032858240883797407,
0.06289585679769516,
0.03949636220932007,
0.023449618369340897,
-0.01810750551521778,
0.009837069548666477,
0.0012646712129935622,
-0.03245609626173973,
-0.015509760938584805,
0.002119053155183792,
-0.0641520619392395,
-0.10381422936916351,
-0.01080149132758379,
-0.006915350444614887,
0.007910821586847305,
0.051137007772922516,
0.002996057504788041,
0.038362592458724976,
0.0020523585844784975,
0.006968025583773851,
0.01802794076502323,
-0.034097008407115936,
0.004842017777264118,
0.0035675077233463526,
-0.04606560990214348,
0.0022351874504238367,
0.02195877768099308,
-0.03755125403404236,
0.0780189037322998,
-0.05709446221590042,
-0.03419429808855057,
-0.043826278299093246,
-0.018860330805182457,
0.023891499266028404
] |
Séries / Divisions :
TVA - DECLA ; BAREME ; ANNX
Texte :
La révision triennale des seuils du régime de la franchise en base de la taxe sur la valeur ajoutée (TVA) et des seuils du régime simplifié de déclaration est intervenue au 1er janvier 2023. Les nouveaux seuils, récapitulés au BOI-BAREME-000036, s'appliquent pour la période du 1er janvier 2023 au 31 décembre 2025.
En ce qui concerne la franchise en base, les seuils mentionnés aux I à V de l'article 293 B du code général des impôts (CGI) sont actualisés dans la même proportion que l'évolution de la limite supérieure de la première tranche du barème de l'impôt sur le revenu entre 2019 et 2022. Ces seuils sont arrondis à la centaine d'euros la plus proche (CGI, art. 293 B, VI).
Par ailleurs, depuis le 1er janvier 2023, les seuils applicables dans les départements de la Guadeloupe, de la Martinique et de La Réunion sont les seuils de droit commun. Les seuils majorés antérieurement applicables dans ces départements ne pourront plus servir de référence pour l’application de la franchise en base aux opérations dont le fait générateur intervient à compter du 1er janvier 2023.
Enfin, le régime simplifié d'imposition à la TVA mentionné à l’article 302 septies A du CGI est, depuis le 1er janvier 2022, dénommé le régime simplifié de déclaration (RSD). Les dispositions qui le régissent sont reprises de l'article L. 162-1 du code des impositions sur les biens et les services (CIBS) à l'article L. 162-9 du CIBS. Ses seuils sont indexés dans les conditions prévues au chapitre II du titre III du code des impositions sur les biens et services avec une évolution tous les trois ans. Les niveaux résultant de cette indexation, ainsi que les données à partir desquelles ils sont calculés, sont constatés par un arrêté du ministre chargé du budget et les valeurs sont arrondies aux milliers d’euros.
Pour les années 2023, 2024 et 2025, les seuils du RSD sont constatés par l'article 0-2 et l'article 0-3 de l'arrêté du 13 décembre 2022 modifié constatant divers tarifs et seuils de régime d'impositions relatifs à certaines impositions sur les biens et services.
Actualité liée :
X
Documents liés :
BOI-TVA-DECLA-40-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Franchise de taxe de droit commun - Champ d'application et limites à considérerBOI-BAREME-000036 : BAREME - TVA - Seuils de chiffres d'affaires relatifs au régime de la franchise en base et au régime simplifié de déclarationBOI-ANNX-000189 : ANNEXE - TVA - Articulation des franchises « avocat », « auteur/artiste » et « autres opérations »BOI-ANNX-000192 : ANNEXE - TVA - Bénéficiaires de la franchise en base et du régime micro BIC ou BNC n'ayant pas opté pour la TVA
Signataire des documents liés :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00013 | https://bofip.impots.gouv.fr/bofip/13805-PGP.html/ACTU-2023-00013 | 2023-05-24 00:00:00 | 853f2d9e9ba13f610cb736c609061c3f1c3c53b7b11a8d36c5dffdaf8f920cfe | [
-0.03214627504348755,
0.0301775261759758,
-0.08532987534999847,
0.010452615097165108,
-0.00748467119410634,
-0.07690705358982086,
-0.015615835785865784,
0.009699954651296139,
0.06049768626689911,
-0.0841262936592102,
-0.028403259813785553,
-0.040408361703157425,
-0.04967299476265907,
-0.041759248822927475,
-0.0797276571393013,
-0.002162270015105605,
0.10362180322408676,
0.05535886809229851,
0.005853369366377592,
-0.043125662952661514,
0.01871950551867485,
0.039079420268535614,
-0.009351846762001514,
0.040223006159067154,
-0.002207237295806408,
0.08144631236791611,
0.012007882818579674,
-0.02411915361881256,
0.02386045828461647,
-0.03522619977593422,
-0.051733143627643585,
-0.01735416054725647,
0.03125226870179176,
-0.003968386445194483,
0.010413700714707375,
-0.0035375545267015696,
-0.015640590339899063,
0.012114282697439194,
-0.04145203158259392,
-0.0024970658123493195,
0.027477364987134933,
-0.014349102042615414,
0.03405684232711792,
-0.004858031403273344,
-0.0059066959656775,
0.039349302649497986,
-0.06356211751699448,
0.07915935665369034,
0.02850179560482502,
0.08201383799314499,
-0.015348710119724274,
0.007450354751199484,
0.0461585633456707,
-0.024257153272628784,
0.028164420276880264,
0.0599687397480011,
-0.08195193856954575,
0.01634533517062664,
0.09542600810527802,
-0.04521188884973526,
-0.03791019693017006,
-0.002230770420283079,
0.007280741352587938,
0.0028069254476577044,
-0.0204213447868824,
-0.007121983449906111,
-0.0065427799709141254,
-0.004259526263922453,
0.07546700537204742,
0.0361151285469532,
-0.006055801175534725,
0.02530808560550213,
-0.010192830115556717,
-0.011819164268672466,
0.014533326961100101,
0.032383423298597336,
0.052004989236593246,
0.030955716967582703,
0.022228140383958817,
0.030599355697631836,
-0.04238709807395935,
-0.014900075271725655,
-0.041616130620241165,
0.038853906095027924,
0.015937363728880882,
-0.03726886212825775,
-0.004565476905554533,
0.037316467612981796,
0.024203477427363396,
0.058642469346523285,
-0.03282136470079422,
0.005903278477489948,
-0.021669534966349602,
0.03194214031100273,
0.03919024020433426,
0.06092430278658867,
-0.04107212275266647,
0.02823369763791561,
0.037112046033144,
0.05345718562602997,
0.01603933610022068,
0.0014975987141951919,
0.004256575368344784,
-0.01867048814892769,
0.006668490823358297,
-0.04221152514219284,
0.024908311665058136,
-0.04613234102725983,
-0.042221490293741226,
-0.028438052162528038,
-0.07234502583742142,
-0.08304920792579651,
-0.05940138176083565,
0.002973198192194104,
-0.009141165763139725,
0.04845802113413811,
-0.06033725291490555,
-0.015285199508070946,
0.034956950694322586,
0.04543557018041611,
-0.005379841197282076,
0.0226991456001997,
-0.04623193293809891,
0.00005366567711462267,
-0.09889157116413116,
0.04558226838707924,
0.00636943569406867,
0.001090703415684402,
-0.03875532001256943,
-0.12876084446907043,
0.05592496320605278,
0.01329727377742529,
-0.017335446551442146,
0.0019071382703259587,
-0.021291788667440414,
0.03227634355425835,
-0.040430545806884766,
0.05955171585083008,
-0.022831028327345848,
0.038504742085933685,
-0.11168577522039413,
-0.02130778506398201,
0.005790306720882654,
0.06668178737163544,
-0.008352236822247505,
0.0005101430579088628,
-0.010805362835526466,
-0.07102232426404953,
0.050663769245147705,
0.02535293810069561,
-0.08458686619997025,
0.02769342251121998,
-0.009107766672968864,
-0.03001665510237217,
0.01822560839354992,
-0.026579996570944786,
-0.08027971535921097,
0.05361358821392059,
-0.0004130581801291555,
-0.03706447780132294,
0.0018566249636933208,
0.04064074903726578,
-0.0060279048047959805,
-0.021254539489746094,
-0.04670054838061333,
-0.01113172434270382,
-0.014638524502515793,
-0.012201836332678795,
-0.05950058996677399,
0.019720522686839104,
-0.03508879616856575,
0.03609650954604149,
0.019926199689507484,
-0.036700282245874405,
-0.009382335469126701,
-0.0048422846011817455,
0.01358223520219326,
0.017641251906752586,
-0.04877853766083717,
0.06726306676864624,
0.016471190378069878,
-0.06613686680793762,
-0.03277551010251045,
-0.018445907160639763,
0.032518476247787476,
0.0036171532701700926,
-0.030750548467040062,
0.01433913316577673,
0.06767944991588593,
0.04526015743613243,
-0.0411091186106205,
-0.000955271883867681,
-0.08652471005916595,
0.020193476229906082,
0.041235413402318954,
-0.05680882930755615,
-0.014012730680406094,
-0.04185417294502258,
0.0017596352845430374,
-0.008152835071086884,
-0.00896691158413887,
0.03184723109006882,
-0.011206203140318394,
0.018804563209414482,
0.0098546352237463,
-0.06524898111820221,
-0.03982868045568466,
0.03331569582223892,
-0.027033358812332153,
-0.044635891914367676,
0.03771638125181198,
0.018999626860022545,
0.0269942544400692,
0.0898144468665123,
-0.027616672217845917,
-0.006173229310661554,
0.009409821592271328,
-0.01420263946056366,
0.023600101470947266,
-0.011991702951490879,
0.019157536327838898,
-0.0013556192861869931,
-0.05485006421804428,
-0.053710803389549255,
0.03634866327047348,
0.028124293312430382,
-0.013913356699049473,
-0.016188805922865868,
0.0669902116060257,
-0.017747851088643074,
0.0023781266063451767,
-0.0270416047424078,
0.029019100591540337,
0.021798929199576378,
0.04009348899126053,
0.0077210161834955215,
-0.018876446411013603,
0.058193057775497437,
0.0122342798858881,
0.026046205312013626,
-0.011939913034439087,
-0.026743246242403984,
0.0897669866681099,
-0.0035806307569146156,
0.023579545319080353,
-0.012545188888907433,
-0.0728355124592781,
-0.03536009043455124,
-0.011429578997194767,
0.018969843164086342,
-0.01435211393982172,
0.020325569435954094,
-0.030840162187814713,
-0.02789217047393322,
-0.0730815902352333,
0.009565106593072414,
0.007986939512193203,
0.017545299604535103,
0.005621533375233412,
0.01699223928153515,
-0.0350421704351902,
-0.04057341814041138,
-0.0008625405025668442,
-0.01865723729133606,
0.02931227535009384,
-0.07960543781518936,
0.05950490012764931,
0.019538486376404762,
-0.08407510817050934,
-0.017691688612103462,
0.009460476227104664,
0.07820035517215729,
-0.003690501442179084,
0.03939184546470642,
-0.006433425936847925,
0.0028821807354688644,
-0.014956689439713955,
0.039490707218647,
0.0375455766916275,
0.01009021420031786,
-0.03432087600231171,
-0.082567498087883,
0.007458289619535208,
-0.004770463332533836,
-0.020819110795855522,
0.0005459696985781193,
-0.008529732935130596,
-0.01546765398234129,
0.009220573119819164,
0.010048333555459976,
-0.014211172237992287,
0.02811902016401291,
-0.010093634016811848,
0.07868047058582306,
0.04009399190545082,
0.0053884475491940975,
0.0004952356102876365,
-0.01759263500571251,
-0.031623098999261856,
-0.022247321903705597,
-0.043355781584978104,
-0.009408858604729176,
0.011634544469416142,
-0.0228838250041008,
-0.022638047114014626,
-0.009489549323916435,
-0.01569000817835331,
-0.04940415546298027,
-0.001606087782420218,
0.057088714092969894,
-0.05447570979595184,
0.006048909854143858,
0.034434977918863297,
0.027842087671160698,
0.03901924192905426,
0.014727010391652584,
0.029549887403845787,
0.007686763536185026,
-0.013748431578278542,
-0.04963028058409691,
-0.014048348180949688,
0.07512647658586502,
-0.008402320556342602,
0.01748785562813282,
-0.007146566174924374,
-0.015614068135619164,
0.024355383589863777,
0.012369025498628616,
-0.028222184628248215,
0.013689275830984116,
-0.026385454460978508,
0.03872574865818024,
0.027382459491491318,
-0.01876041665673256,
0.024547018110752106,
0.08340416103601456,
-0.019041957333683968,
0.04825727641582489,
-0.012907655909657478,
0.03273314982652664,
0.09287481009960175,
-0.006387199275195599,
-0.0678105279803276,
-0.01971537433564663,
0.04102668538689613,
0.030312899500131607,
-0.010768492706120014,
-0.020102323964238167,
0.039840131998062134,
-0.004030394833534956,
0.03420324996113777,
-0.0014072322519496083,
0.0286946352571249,
0.11182728409767151,
-0.005656138993799686,
0.013743751682341099,
-0.04081088677048683,
-0.0049312119372189045,
-0.05537618324160576,
0.01935289427638054,
0.033481042832136154,
-0.02549617365002632,
-0.001159829436801374,
0.040694527328014374,
0.03348970040678978,
-0.01717122085392475,
0.022230101749300957,
0.012025367468595505,
0.017702551558613777,
-0.0035221942234784365,
-0.023685244843363762,
-0.06512805074453354,
-0.03243391960859299,
0.04189467802643776,
-0.03897390887141228,
0.00045010290341451764,
0.028010856360197067,
0.0011632248060777783,
0.0008564760792069137,
0.02969743311405182,
0.014456919394433498,
-0.007213050499558449,
-0.009656509384512901,
-0.0074225617572665215,
0.014896792359650135,
0.05687152221798897,
-0.014982789754867554,
-0.008182326331734657,
-0.013521023094654083,
0.026869574561715126,
-0.013303007930517197,
-0.037464939057826996,
-0.016192784532904625,
0.009303878992795944,
0.0049080317839980125,
-0.030446253716945648,
0.027305899187922478,
0.025653928518295288,
-0.006221141200512648,
0.016098538413643837,
-0.038572534918785095,
0.015914900228381157,
0.04905964806675911,
0.0009672956075519323,
0.0021682295482605696,
0.018636668100953102,
-0.002868336159735918,
-0.0524144321680069,
-0.07469511777162552,
0.0051935226656496525,
0.015957428142428398,
0.027881266549229622,
0.0251061599701643,
-0.06585071980953217,
0.03985321894288063,
-0.016138898208737373,
0.03408870846033096,
0.07290247082710266,
0.14047598838806152,
-0.05313088744878769,
0.020461013540625572,
0.01804599165916443,
0.0433460958302021,
-0.07817316055297852,
-0.03580309823155403,
0.05301717296242714,
0.04961160197854042,
0.07042936980724335,
-0.0066368309780955315,
0.021015094593167305,
-0.03673005849123001,
0.02088054269552231,
-0.01992211490869522,
-0.07013357430696487,
-0.00462632579728961,
-0.014576260931789875,
0.023097921162843704,
0.016011608764529228,
0.010202205739915371,
-0.009550829418003559,
0.052697841078042984,
0.017288658767938614,
0.0008800072828307748,
-0.06601401418447495,
-0.03665352240204811,
-0.020123230293393135,
-0.027962228283286095,
0.11452949047088623,
0.019468793645501137,
0.007930356077849865,
-0.054447900503873825,
-0.053340986371040344,
-0.045045677572488785,
0.007904792204499245,
0.036328915506601334,
0.007717476226389408,
-0.03267643600702286,
0.019799169152975082,
0.033806875348091125,
0.016313301399350166,
0.0008562974398955703,
-0.0060653891414403915,
-0.005018395371735096,
-0.023539366200566292,
0.02145383320748806,
0.009676325134932995,
0.022178398445248604,
-0.006793961860239506,
0.023419534787535667,
-0.03393794968724251,
0.011289232410490513,
0.005095756612718105,
0.021620038896799088,
0.050990670919418335,
-0.015459920279681683,
0.02580012008547783,
0.02152901515364647,
0.01724022999405861,
0.015404431149363518,
0.08117887377738953,
0.009153703227639198,
0.03455667570233345,
0.0072470130398869514,
0.02875675819814205,
-0.035193730145692825,
0.007315525785088539,
0.01923307031393051,
-0.04934435337781906,
-0.017148107290267944,
0.04533442109823227,
0.020999658852815628,
0.03310644254088402,
0.036521755158901215,
-0.0582360215485096,
0.01891736127436161,
0.007691363804042339,
-0.023931391537189484,
-0.026506951078772545,
-0.017722001299262047,
-0.012942998670041561,
-0.021230529993772507,
-0.026971470564603806,
0.03259873017668724,
-0.012606151401996613,
0.02533787488937378,
-0.06263060867786407,
0.05536827817559242,
-0.006530411075800657,
0.031009824946522713,
0.0028457879088819027,
-0.0389433279633522,
-0.05660592019557953,
-0.0424032062292099,
-0.011491217650473118,
-0.014154642820358276,
0.0011800716165453196,
0.01552668958902359,
0.02101164683699608,
-0.019589362666010857,
0.016122998669743538,
0.03276251628994942,
-0.023180993273854256,
-0.038519032299518585,
-0.02010144479572773,
-0.002810956444591284,
-0.012722251936793327,
-0.0034792774822562933,
0.04725860431790352,
0.08743394166231155,
0.04106806218624115,
0.0144764743745327,
0.04103931039571762,
0.01630997285246849,
-0.00907307118177414,
-0.03257735073566437,
-0.01718192547559738,
0.06489571183919907,
0.06936304271221161,
0.005921102594584227,
0.018795480951666832,
0.018471963703632355,
0.008764361031353474,
0.011382127180695534,
-0.015323982574045658,
0.004094555974006653,
-0.023991871625185013,
0.0027419894468039274,
-0.0130497757345438,
-0.03586963564157486,
-0.049391988664865494,
0.015651380643248558,
0.019787317141890526,
0.08221892267465591,
0.027998344972729683,
-0.016415610909461975,
-0.010295993648469448,
-0.009639180265367031,
0.01577165722846985,
-0.026463815942406654,
0.04801240190863609,
0.005504330154508352,
0.003075535176321864,
-0.012886269018054008,
-0.02235397696495056,
0.051172658801078796,
-0.016958963125944138,
-0.07072938978672028,
0.017975078895688057,
0.0453786663711071,
0.030254168435931206,
-0.047233108431100845,
0.0028986705001443624,
-0.007763485889881849,
-0.027990613132715225,
-0.01195663120597601,
-0.022672057151794434,
-0.010693239979445934,
-0.06793076545000076,
-0.05445636808872223,
-0.03348449617624283,
-0.004861678462475538,
0.010780176147818565,
-0.02912558801472187,
0.0019073153380304575,
-0.032396167516708374,
0.0012079060543328524,
-0.05196090042591095,
0.05436195060610771,
-0.05653984844684601,
-0.009140213951468468,
-0.008108176290988922,
-0.0011523908469825983,
-0.026153912767767906,
-0.020339418202638626,
0.04476597160100937,
-0.001645884825848043,
-0.01275795791298151,
-0.0325845368206501,
0.05524911358952522,
-0.020554151386022568,
0.0029881095979362726,
-0.02685483917593956,
0.007170093711465597,
0.014339963905513287,
0.034259211272001266,
-0.01078130304813385,
0.028608735650777817,
-0.035239942371845245,
-0.019717970862984657,
0.038768406957387924,
-0.0005267431261017919,
0.015591154806315899,
0.012102905660867691,
0.02658946067094803,
-0.00991077907383442,
0.005752235185354948,
-0.020562896504998207,
0.014916404150426388,
0.028852352872490883,
0.0350976437330246,
-0.03259282559156418,
0.014482776634395123,
0.07056228071451187,
0.0175764337182045,
0.001091893995180726,
0.03164113312959671,
-0.016332821920514107,
-0.018167737871408463,
-0.02283729799091816,
-0.025527166202664375,
-0.008508112281560898,
-0.053692176938056946,
-0.006925539579242468,
-0.04737558215856552,
-0.04488528147339821,
0.024209948256611824,
-0.05089419335126877,
-0.021167542785406113,
0.0008572375518269837,
-0.046974241733551025,
-0.034029390662908554,
0.05871057137846947,
0.024513525888323784,
0.021057987585663795,
0.04023612290620804,
0.03675096109509468,
0.017736002802848816,
0.059923071414232254,
-0.023932134732604027,
0.021426349878311157,
0.012714024633169174,
0.0008962046122178435,
0.0051456475630402565,
-0.06787049770355225,
-0.03103407472372055,
0.004863447975367308,
-0.004337866324931383,
-0.027449263259768486,
0.054414212703704834,
0.05409028381109238,
0.00794733315706253,
0.003295624628663063,
0.06433537602424622,
-0.009592769667506218,
-0.04723871126770973,
0.01945178210735321,
0.04058516398072243,
0.01130033377557993,
0.025128066539764404,
0.035501349717378616,
0.01612498238682747,
0.0008051004842855036,
0.022442327812314034,
-0.04498480260372162,
0.028363993391394615,
-0.05246609449386597,
0.0006118664750829339,
-0.02573818527162075,
0.002387716667726636,
-0.015125869773328304,
0.030937300994992256,
0.0034489661920815706,
0.06154477968811989,
0.008463107980787754,
-0.03731614351272583,
-0.039494164288043976,
-0.0023073654156178236,
0.03411254286766052,
0.012455862015485764,
-0.007473353296518326,
0.028205865994095802,
0.022805744782090187,
0.020574958994984627,
0.0058297282084822655,
0.017499934881925583,
-0.016093073412775993,
0.004314844962209463,
0.016788799315690994,
0.020942753180861473,
-0.023586012423038483,
0.03310228884220123,
0.023652980104088783,
-0.06738646328449249,
-0.0005508002359420061,
-0.010078636929392815,
0.005747951101511717,
0.04338258504867554,
0.01834513619542122,
0.00015938746219035238,
0.007071115076541901,
0.01572358049452305,
0.011261843144893646,
-0.021854450926184654,
0.062049150466918945,
-0.030354026705026627,
0.02541116066277027,
-0.08377445489168167,
0.022987809032201767,
-0.018971173092722893,
0.05923286825418472,
-0.015368589200079441,
-0.038164667785167694,
-0.04249075427651405,
0.03827853500843048,
-0.022813251242041588,
-0.009592411108314991,
-0.026949521154165268,
0.025095289573073387,
0.07126319408416748,
0.03277602419257164,
-0.01883755624294281,
0.024479970335960388,
-0.01319019217044115,
-0.0025651943869888783,
0.00015558562881778926,
0.07516735792160034,
0.013273895718157291,
0.026050563901662827,
-0.011292035691440105,
-0.02892143651843071,
0.04185294359922409,
-0.03748433664441109,
-0.05780216306447983,
0.008521977812051773,
-0.03062886744737625,
-0.06298944354057312,
0.016801688820123672,
0.004246888682246208,
0.04327702894806862,
0.053169868886470795,
-0.025728093460202217,
0.03404324874281883,
-0.007728487718850374,
0.03511207550764084,
-0.005182183347642422,
-0.035965483635663986,
0.052272625267505646,
-0.03133845701813698,
0.01992507092654705,
0.02196069434285164,
-0.038395270705223083,
-0.020789148285984993,
0.06398557126522064,
-0.01901029236614704,
-0.016676707193255424,
0.013475203886628151,
0.014951552264392376,
0.06690427660942078
] |
Séries / Divisions :
RPPM - RCM ; INT - DG
Texte :
Pour l'imposition des revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégié en application de l'article 123 bis du code général des impôts (CGI), l'article 133 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 crée une présomption de détention du trust au sens de l’article 792-0 bis du CGI par le constituant ou le bénéficiaire réputé constituant, limitant ainsi les risques d’abus par l’intermédiaire de trusts créés dans des États bénéficiant d’un régime fiscal privilégié.
Le contribuable conserve la faculté d’apporter la preuve contraire, laquelle ne saurait résulter de la stipulation du caractère irrévocable du trust et du pouvoir discrétionnaire de gestion de son administrateur.
Cette mesure est codifiée au a du 4 ter de l’article 123 bis du CGI.
Actualité liée :
X
Documents liés :
BOI-RPPM-RCM-10-30-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Revenus de valeurs mobilières étrangères et revenus assimilés - Cas particulier des revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégiéBOI-RPPM-RCM-10-30-20-10 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Revenus de valeurs mobilières étrangères et revenus assimilés - Cas particulier des revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégié - Champ d'applicationBOI-RPPM-RCM-10-30-20-20 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Revenus de valeurs mobilières étrangères et revenus assimilés - Cas particulier des revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégié - Modalités d'applicationBOI-RPPM-RCM-10-30-20-30 : RPPM - Revenus de capitaux mobiliers, gains et profits assimilés - Champ d'application - Revenus de valeurs mobilières étrangères et revenus assimilés - Cas particulier des revenus réalisés par l'intermédiaire de structures soumises hors de France à un régime fiscal privilégié - Élimination des doubles impositionsBOI-INT-DG-20-50-20 : INT - Dispositions communes - Droit conventionnel - États et territoires non coopératifs - Dispositions applicables aux résidents de France effectuant des transactions avec un État ou un territoire non coopératif
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00106 | https://bofip.impots.gouv.fr/bofip/13649-PGP.html/ACTU-2022-00106 | 2023-06-06 00:00:00 | 56a402c7ea2c7c488d45c861272290d84db98a0df2e43de288117d7b365a3853 | [
-0.04875131696462631,
-0.017657600343227386,
-0.06254661828279495,
0.07272815704345703,
-0.0649692565202713,
-0.07553514838218689,
-0.023002134636044502,
-0.017907753586769104,
0.05079322308301926,
-0.09971429407596588,
-0.013350315392017365,
0.023157207295298576,
-0.042691562324762344,
-0.02553902007639408,
-0.025946583598852158,
0.0186312235891819,
0.06345178931951523,
0.006988342385739088,
-0.03782385215163231,
0.03340350091457367,
0.03829312324523926,
0.07181692123413086,
-0.011383391916751862,
0.037307217717170715,
0.002910364419221878,
0.045708995312452316,
0.05398184433579445,
-0.09759623557329178,
0.024311251938343048,
0.03236516937613487,
-0.05945395305752754,
-0.022246073931455612,
0.05187774822115898,
0.07075445353984833,
0.02010686881840229,
-0.051675546914339066,
0.02340223826467991,
0.0015572712291032076,
-0.05264604464173317,
-0.028154630213975906,
-0.0024161753244698048,
-0.00422432366758585,
-0.004524309188127518,
-0.0022874358110129833,
0.02226567454636097,
0.006038546096533537,
-0.01427671778947115,
0.055982805788517,
-0.06617427617311478,
-0.012395810335874557,
-0.02861616015434265,
0.0010730166686698794,
0.000835185986943543,
0.03196962550282478,
0.011508684605360031,
-0.013612397946417332,
-0.12385151535272598,
-0.008021242916584015,
0.07690636813640594,
-0.054690584540367126,
-0.02840421348810196,
-0.001448162947781384,
0.014118666760623455,
0.03003074787557125,
-0.048748016357421875,
-0.0008639137377031147,
0.009668011218309402,
-0.02608250081539154,
0.07874038815498352,
0.0576949305832386,
0.011204876936972141,
0.02326875366270542,
0.055850911885499954,
-0.084870845079422,
-0.002849510172381997,
0.0852474793791771,
-0.023813921958208084,
0.009256678633391857,
0.0444004125893116,
0.012976392172276974,
0.016200216487050056,
0.029428942129015923,
0.015219303779304028,
0.0282589178532362,
0.01964115910232067,
-0.03161804378032684,
0.01723269186913967,
0.017958877608180046,
0.00672040693461895,
0.060922373086214066,
0.035187434405088425,
0.03969118744134903,
-0.009038375690579414,
0.0021507644560188055,
0.02517799101769924,
0.07526663690805435,
-0.024270690977573395,
-0.01345848198980093,
0.03621828556060791,
0.019701819866895676,
-0.011112423613667488,
-0.03249591216444969,
0.05091148614883423,
-0.026781639084219933,
0.026988089084625244,
-0.10102471709251404,
-0.02304789237678051,
-0.060387540608644485,
-0.030528699979186058,
0.047502484172582626,
-0.07650353014469147,
-0.002566202310845256,
-0.05228607729077339,
-0.05026627331972122,
0.02006869949400425,
0.044679418206214905,
0.03384198620915413,
-0.012828918173909187,
0.024373773485422134,
0.06015711650252342,
-0.031560104340314865,
-0.008092625066637993,
0.02956756018102169,
-0.0020848317071795464,
-0.13668471574783325,
-0.006184970960021019,
-0.0123939523473382,
0.01942889392375946,
-0.019448259845376015,
-0.018908178433775902,
0.031495049595832825,
-0.00765463849529624,
0.029930666089057922,
0.002705989172682166,
0.02703840099275112,
0.019622022286057472,
0.013212458230555058,
0.08024633675813675,
0.022543882951140404,
-0.00018159694445785135,
-0.09224401414394379,
0.04199919477105141,
-0.033434346318244934,
0.011971862986683846,
-0.024606363847851753,
0.030882466584444046,
-0.03971739858388901,
-0.03473956510424614,
-0.0034393570385873318,
-0.06359923630952835,
-0.011588065885007381,
0.038304898887872696,
0.002521191956475377,
-0.07575094699859619,
0.01399709191173315,
0.00951189175248146,
0.010508309118449688,
0.06234122812747955,
-0.08913838118314743,
-0.049042850732803345,
0.007158148102462292,
0.04169684275984764,
-0.014421859756112099,
0.023888995870947838,
0.025617875158786774,
-0.038455963134765625,
-0.0417790524661541,
-0.006223328877240419,
0.013108005747199059,
0.062177903950214386,
-0.029415186494588852,
0.010980263352394104,
0.018434209749102592,
-0.014334424398839474,
-0.010861644521355629,
0.029499756172299385,
-0.03754747286438942,
-0.047276537865400314,
-0.06993595510721207,
0.08498244732618332,
0.024242322891950607,
-0.03482850641012192,
-0.05207499861717224,
-0.01504910085350275,
0.00437001371756196,
0.01140216737985611,
-0.020592523738741875,
-0.02408779226243496,
0.02114289626479149,
0.0032625289168208838,
-0.029174359515309334,
0.0026306312065571547,
-0.058646515011787415,
0.021318059414625168,
0.025312429293990135,
-0.0513717420399189,
0.04678931459784508,
0.02055796980857849,
0.01630515046417713,
0.007436167448759079,
-0.039381228387355804,
0.04452061653137207,
0.06674511730670929,
0.009825577028095722,
-0.03420450538396835,
-0.040220484137535095,
0.023598667234182358,
0.018946541473269463,
-0.020456798374652863,
0.007547501474618912,
0.0617794543504715,
-0.008961575105786324,
-0.02516360767185688,
0.01142052747309208,
-0.018900329247117043,
-0.02640579827129841,
-0.04905850067734718,
-0.028189223259687424,
0.04625706747174263,
-0.05388534069061279,
-0.015432542189955711,
0.033028412610292435,
-0.04531917721033096,
-0.05943502485752106,
0.008450494147837162,
0.02854214608669281,
-0.009785010479390621,
0.01191081665456295,
0.0446852371096611,
-0.021001413464546204,
-0.011148856952786446,
0.03253123536705971,
0.0062918346375226974,
-0.0714455097913742,
0.03944862633943558,
-0.020271888002753258,
-0.06612075865268707,
0.01980305276811123,
-0.019349409267306328,
0.016010453924536705,
0.01683293655514717,
-0.024767637252807617,
0.09967050701379776,
0.03759082034230232,
-0.004123060964047909,
-0.02207832783460617,
0.014451883733272552,
0.005936941131949425,
0.015508254989981651,
0.016982432454824448,
0.007436445448547602,
0.048432499170303345,
-0.04586045444011688,
0.00350989424623549,
-0.012190574780106544,
0.01306015532463789,
0.04477589577436447,
0.018845733255147934,
0.018339019268751144,
-0.02401740849018097,
-0.05937379598617554,
-0.004485463723540306,
-0.01057482697069645,
0.007921330630779266,
0.037471625953912735,
-0.06871915608644485,
0.025637492537498474,
0.01947944052517414,
0.011225149035453796,
-0.024465378373861313,
-0.03247205913066864,
0.07290362566709518,
0.0004605769645422697,
0.050494033843278885,
-0.03711475431919098,
-0.021670060232281685,
-0.05035070329904556,
-0.02737410180270672,
-0.012052950449287891,
-0.014384262263774872,
0.012332706712186337,
0.01450499426573515,
-0.024205731227993965,
-0.019342532381415367,
-0.041552960872650146,
0.016088759526610374,
0.032886747270822525,
-0.05147099867463112,
0.021535877138376236,
-0.006811165250837803,
-0.048425834625959396,
0.028996657580137253,
-0.028010815382003784,
-0.04894889518618584,
0.034996867179870605,
-0.026971962302923203,
-0.010049511678516865,
0.038545139133930206,
-0.0035978693049401045,
0.0005054952343925834,
0.012371011078357697,
0.015537489205598831,
0.015353212133049965,
-0.029618218541145325,
0.005904736462980509,
-0.038652051240205765,
0.014997336082160473,
-0.059046823531389236,
0.0009245023247785866,
0.08493641763925552,
-0.023058777675032616,
0.02526921220123768,
0.01439901627600193,
-0.04353056475520134,
-0.000643533596303314,
-0.02232293412089348,
-0.011030464433133602,
-0.009636336006224155,
-0.02014785259962082,
0.000251328747253865,
0.052823472768068314,
0.10743613541126251,
0.007990038022398949,
0.0016541351797059178,
-0.048729922622442245,
-0.01081508956849575,
-0.04795770347118378,
0.01766582578420639,
-0.020030518993735313,
0.009700008668005466,
-0.004621040541678667,
0.03308122232556343,
0.03967200592160225,
-0.0274878591299057,
0.0028013947885483503,
0.05423905327916145,
-0.006777678616344929,
-0.022539010271430016,
0.012961397878825665,
0.061961498111486435,
0.057265106588602066,
-0.0017673001857474446,
-0.049063459038734436,
0.004067404195666313,
0.016591347754001617,
-0.0184843298047781,
0.020369624719023705,
0.013442984782159328,
0.0465388260781765,
-0.005943851545453072,
0.02049795351922512,
0.0232782531529665,
0.028276830911636353,
0.11014888435602188,
-0.06172814592719078,
-0.02827557735145092,
0.0027870521880686283,
0.028582612052559853,
-0.03762448951601982,
-0.01573476754128933,
-0.002118412870913744,
-0.0607692115008831,
0.020339837297797203,
0.02974650077521801,
0.05027041584253311,
0.024541936814785004,
0.006984775420278311,
-0.00595365185290575,
0.012310064397752285,
-0.0009709716541692615,
-0.014582645148038864,
-0.011659395880997181,
-0.004799807909876108,
0.0024146258365362883,
-0.03200403228402138,
-0.005267765838652849,
0.0070511274971067905,
0.035799503326416016,
0.018327556550502777,
-0.04230945184826851,
0.009188163094222546,
0.0035358041059225798,
0.07101661711931229,
0.027403777465224266,
0.023339413106441498,
0.10362738370895386,
0.049363501369953156,
-0.026689287275075912,
-0.020407002419233322,
-0.009650380350649357,
-0.018359774723649025,
-0.013801774941384792,
0.00971220526844263,
0.006415160838514566,
0.02636951021850109,
0.003826781874522567,
0.026186393573880196,
0.017033053562045097,
0.06491930782794952,
0.004244065843522549,
-0.02396448329091072,
0.005839633289724588,
0.01707138493657112,
0.05759144574403763,
0.0239273589104414,
0.005235099699348211,
0.013545800931751728,
-0.027140406891703606,
0.01458138320595026,
0.010103018954396248,
0.0440024808049202,
-0.04016301780939102,
0.04148240014910698,
-0.019231567159295082,
0.015607478097081184,
0.0801529586315155,
0.03131883963942528,
0.028734032064676285,
0.12751887738704681,
-0.036535561084747314,
0.01173710823059082,
-0.018791276961565018,
0.03181042894721031,
-0.06620609760284424,
-0.03350730985403061,
-0.0372454933822155,
0.028980620205402374,
0.06057367101311684,
0.004749050363898277,
0.07703059166669846,
-0.03132915496826172,
0.0011970970081165433,
0.05988498777151108,
0.020201750099658966,
-0.0153812812641263,
-0.03194039687514305,
0.013908503577113152,
-0.010291032493114471,
0.0043525295332074165,
0.005576088558882475,
0.0020796838216483593,
0.03938494995236397,
0.0011328383116051555,
-0.07822756469249725,
0.017201630398631096,
-0.010056651197373867,
0.007154504302889109,
0.061828065663576126,
0.0159752294421196,
0.004356658551841974,
-0.04298604652285576,
-0.017651472240686417,
-0.029272576794028282,
-0.016403736546635628,
-0.014350454322993755,
0.0018311719177290797,
-0.0052828192710876465,
0.0028539462946355343,
0.00747929560020566,
0.04407096654176712,
-0.039813537150621414,
-0.057729482650756836,
-0.05067574605345726,
-0.0577501580119133,
0.029966650530695915,
0.010049330070614815,
0.002514185616746545,
0.00017183637828566134,
0.050054945051670074,
-0.04461712762713432,
-0.03203907236456871,
0.031581856310367584,
0.03626791387796402,
-0.007241557817906141,
-0.019453193992376328,
0.00010127520363312215,
0.015442147850990295,
0.025514379143714905,
0.04975736886262894,
0.05720425769686699,
0.04482809826731682,
0.01682530902326107,
-0.0083049600943923,
0.00010792169632622972,
0.01049764733761549,
0.01931752823293209,
0.008645551279187202,
0.002273682737722993,
-0.030456263571977615,
0.0297839418053627,
0.01981191709637642,
0.036684662103652954,
-0.014744396321475506,
-0.01819349080324173,
0.01743374392390251,
0.01977573148906231,
-0.024096712470054626,
-0.0354810506105423,
-0.025001930072903633,
0.020830288529396057,
-0.018355699256062508,
0.0014115921221673489,
0.013696208596229553,
0.005603800527751446,
0.016291003674268723,
-0.016446789726614952,
0.05900053307414055,
-0.002001431304961443,
0.016433069482445717,
-0.04600081592798233,
-0.0380563884973526,
0.017436301335692406,
-0.03660112991929054,
-0.028722008690238,
0.03450595960021019,
0.0032646446488797665,
-0.06428626924753189,
-0.005225289613008499,
-0.02507743053138256,
0.022295033559203148,
-0.005747433286160231,
0.005407807417213917,
-0.0154730174690485,
0.0027017646934837103,
-0.05735086649656296,
-0.052450619637966156,
0.06115109100937843,
0.024321263656020164,
0.0342932753264904,
-0.006245708093047142,
0.005347277969121933,
0.013065796345472336,
0.030950328335165977,
-0.02529832161962986,
0.0017121543642133474,
0.012874814681708813,
0.04374725744128227,
0.04890868812799454,
0.017914431169629097,
-0.009508050046861172,
0.001425402588211,
0.004783546552062035,
-0.007152598351240158,
-0.019373534247279167,
0.032349877059459686,
0.04350975528359413,
0.05955832079052925,
-0.038182299584150314,
-0.029478004202246666,
-0.07163722068071365,
0.0873500257730484,
0.003082582261413336,
0.02761610969901085,
0.04912245273590088,
-0.03576956316828728,
-0.0354214645922184,
0.014795277267694473,
-0.007098025176674128,
-0.023223409429192543,
0.0748165026307106,
0.05445213243365288,
-0.007003634702414274,
-0.011083451099693775,
-0.00492145586758852,
-0.02442821115255356,
0.004653948824852705,
0.0374523364007473,
-0.009899532422423363,
-0.045420050621032715,
0.004569437354803085,
-0.04493352025747299,
0.01995432935655117,
-0.048359569162130356,
0.00014059619570616633,
-0.0318344347178936,
-0.01597784087061882,
-0.028800366446375847,
-0.06672656536102295,
-0.05084557086229324,
-0.0231926366686821,
-0.022175254300236702,
-0.015190445818006992,
-0.028957607224583626,
0.009824730455875397,
-0.05630139634013176,
-0.0017276032594963908,
0.006585401017218828,
0.04947188124060631,
-0.0004609227180480957,
0.0008227471262216568,
-0.0679142028093338,
0.017757555469870567,
-0.00470953481271863,
-0.024178557097911835,
0.02095063216984272,
0.02299281395971775,
-0.009216941893100739,
0.015947576612234116,
-0.016817547380924225,
0.02370617724955082,
0.013611068949103355,
-0.01644500158727169,
0.05207190290093422,
-0.053466420620679855,
0.021991921588778496,
0.1011386513710022,
0.03923100233078003,
-0.013831919990479946,
-0.020356548950076103,
0.0016804487677291036,
-0.00563881965354085,
0.03810586780309677,
0.013573839329183102,
0.016484973952174187,
-0.003556585405021906,
-0.012762940488755703,
-0.06107543408870697,
-0.023201104253530502,
-0.014367062598466873,
-0.06764724850654602,
-0.02257286012172699,
-0.03970747068524361,
0.027602126821875572,
-0.015971940010786057,
-0.03707187622785568,
0.031134506687521935,
-0.0068358201533555984,
-0.02466418407857418,
-0.002329999813809991,
-0.045777253806591034,
-0.027634555473923683,
0.003884158795699477,
-0.02417363040149212,
0.003995331935584545,
-0.03817912936210632,
-0.01463046669960022,
-0.03037293627858162,
-0.013787474483251572,
-0.014046908356249332,
0.03452076017856598,
-0.04130760207772255,
-0.02624378725886345,
-0.007866283878684044,
-0.013794305734336376,
0.019931230694055557,
0.02711930312216282,
-0.0061560082249343395,
0.025696197524666786,
-0.016704630106687546,
0.020421860739588737,
0.0014422116801142693,
-0.05141096189618111,
0.019079705700278282,
0.00896089244633913,
0.0314127653837204,
-0.031863968819379807,
-0.01274749543517828,
-0.06712030619382858,
0.060324497520923615,
0.014248226769268513,
0.007244090083986521,
-0.006184672936797142,
0.10807853937149048,
-0.06161029264330864,
-0.049105312675237656,
0.03340739756822586,
0.020356277003884315,
0.04455609619617462,
0.05606080964207649,
0.01850285567343235,
-0.01825311779975891,
-0.005104772746562958,
-0.015487262979149818,
-0.04323776811361313,
-0.037719182670116425,
0.01032442506402731,
0.002025363966822624,
-0.03808662295341492,
-0.045417726039886475,
-0.039541032165288925,
0.04680796340107918,
-0.031442198902368546,
0.0041129509918391705,
0.02100849151611328,
-0.019036835059523582,
-0.04858957231044769,
0.022597039118409157,
-0.012585806660354137,
0.01640339568257332,
-0.007880900986492634,
0.022294549271464348,
0.009530891664326191,
0.08048563450574875,
0.0014908561715856194,
0.036006759852170944,
0.0007771805394440889,
0.020439283922314644,
-0.04987698793411255,
0.01997358724474907,
-0.022027192637324333,
0.026771660894155502,
0.014798592776060104,
-0.007338648661971092,
0.027892492711544037,
0.09751085191965103,
0.049007389694452286,
0.0400109626352787,
0.04126404598355293,
0.014587691985070705,
0.01197797805070877,
0.01271542627364397,
0.04687899723649025,
0.019003840163350105,
0.057836782187223434,
-0.03837328404188156,
-0.03513501212000847,
-0.04076411947607994,
0.007897935807704926,
0.000024178925741580315,
0.02309403382241726,
-0.00494034681469202,
0.017950870096683502,
-0.01927841454744339,
0.01626952365040779,
-0.052525345236063004,
0.04460674896836281,
0.019160820171236992,
0.050810813903808594,
-0.021191813051700592,
0.0012179979821667075,
0.033141158521175385,
0.029423708096146584,
-0.003639556933194399,
-0.0430140346288681,
0.00678698206320405,
0.05719558149576187,
-0.024136153981089592,
-0.01690884307026863,
-0.022025812417268753,
0.005173627752810717,
0.026646610349416733,
-0.03457344323396683,
0.045899130403995514,
-0.004903510212898254,
-0.03351123631000519,
-0.029799696058034897,
0.02609315514564514,
0.03367652744054794,
0.04477132484316826,
-0.013604223728179932,
-0.01801544800400734,
0.039454542100429535,
0.021679144352674484,
0.06827474385499954,
-0.0005049513420090079,
0.0007226673769764602,
-0.03232581168413162,
0.007744560018181801,
0.02505480870604515,
0.03391338139772415,
-0.031142590567469597,
-0.08073002845048904,
0.056640226393938065,
-0.04163910076022148,
-0.0032172577921301126,
-0.04141809418797493,
-0.009906450286507607,
0.037780165672302246
] |
Série / Division :
TPS - EMOE
Texte :
À compter du 1er janvier 2023, la gestion et le recouvrement de la taxe à acquitter par l'employeur d'un travailleur étranger ou accueillant un salarié détaché temporairement par une entreprise non établie en France, codifiée de l'article L. 436-10 du code de l'entrée et du séjour des étrangers et du droit d'asile (CESEDA) à l'article L. 436-13 du CESEDA, est transférée de l'office français de l'immigration et de l'intégration (OFII) à la direction générale des finances publiques (DGFiP) par le III de l'article 80 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023.
Ainsi, la taxe est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d'affaires.
Par ailleurs, ses modalités d'application ont été aménagées.
Ces dispositions s'appliquent aux impositions dont le fait générateur intervient à compter du 1er janvier 2023.
Actualité liée :
X
Documents liés :
BOI-TPS : TPS - Taxes et participations sur les salaires
BOI-TPS-EMOE : TPS - Taxe annuelle acquittée par les employeurs de main d'œuvre étrangère
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00102 | https://bofip.impots.gouv.fr/bofip/13997-PGP.html/ACTU-2023-00102 | 2023-07-05 00:00:00 | 8988b877d53301c3e3588ff84be1ec87c409bdefd1e82d64e2bb1d5dd4ee9484 | [
-0.04220985993742943,
0.027346959337592125,
-0.02252068929374218,
-0.0014887858415022492,
-0.018052008002996445,
0.0015446185134351254,
-0.002108022104948759,
0.02949906326830387,
0.06900119036436081,
-0.08991080522537231,
-0.0762358233332634,
0.0522921048104763,
0.022040430456399918,
0.008669495582580566,
0.009104657918214798,
0.032715119421482086,
0.06027430668473244,
0.04420490935444832,
-0.019768990576267242,
0.007241679355502129,
0.07211479544639587,
0.024990392848849297,
0.012463094666600227,
0.05311161279678345,
-0.04805392399430275,
-0.010393020696938038,
0.05771506950259209,
-0.1333102285861969,
0.007133820094168186,
0.02451416105031967,
-0.09310271590948105,
-0.06897658854722977,
0.04340939596295357,
0.0252847783267498,
0.07694322615861893,
-0.04793580248951912,
-0.0010454810690134764,
0.023719653487205505,
0.014703957363963127,
0.033968862146139145,
-0.024794530123472214,
-0.0054859803058207035,
-0.006141727324575186,
0.04575561732053757,
0.06201787665486336,
0.025504635646939278,
-0.02038555219769478,
0.12247087061405182,
0.0307625662535429,
-0.011141244322061539,
0.02173917181789875,
0.04797923192381859,
0.0050620026886463165,
0.019360261037945747,
0.058515340089797974,
0.02379574626684189,
-0.0709138959646225,
0.02960818260908127,
0.02174181304872036,
-0.027696257457137108,
0.011861397884786129,
-0.002127991756424308,
-0.04433848336338997,
0.04305918887257576,
-0.08983994275331497,
-0.041652023792266846,
0.004849627148360014,
0.005230568815022707,
0.14119452238082886,
0.06201659142971039,
-0.05565515160560608,
0.030334195122122765,
-0.0029301228933036327,
-0.0360381118953228,
-0.0024237707257270813,
0.012715652585029602,
-0.021793510764837265,
-0.004409605637192726,
0.006487281061708927,
0.024088995531201363,
-0.011962334625422955,
0.022334124892950058,
0.07986731082201004,
-0.013764538802206516,
-0.01464234571903944,
-0.033769138157367706,
0.0008060337859205902,
0.02270267903804779,
0.02048265002667904,
0.042011331766843796,
0.0427999421954155,
0.11046294122934341,
0.05561041831970215,
0.03555352985858917,
0.028404293581843376,
-0.019024129956960678,
-0.026523232460021973,
0.0016997006023302674,
0.06999112665653229,
0.006786572281271219,
0.0357157401740551,
0.02709374576807022,
0.06796710193157196,
0.05223242938518524,
0.01179528795182705,
-0.03028031811118126,
-0.02758658118546009,
-0.011390702798962593,
-0.04344480112195015,
-0.006188969127833843,
-0.042188435792922974,
0.008572675287723541,
-0.03022301383316517,
-0.039256028831005096,
-0.022705422714352608,
-0.05259682238101959,
0.024350274354219437,
0.004506075754761696,
0.03760692477226257,
0.009299310855567455,
-0.02375083416700363,
0.018429482355713844,
-0.027362816035747528,
-0.043286584317684174,
-0.06475991755723953,
0.022284183651208878,
-0.018105585128068924,
0.07968048751354218,
-0.012871588580310345,
-0.01788465492427349,
0.06622766703367233,
-0.02725304290652275,
-0.03367936611175537,
-0.052845269441604614,
-0.037993479520082474,
-0.014162356965243816,
-0.008996311575174332,
0.05419066548347473,
0.018894771113991737,
0.022433511912822723,
-0.07958986610174179,
0.04763617366552353,
-0.012284249998629093,
0.02830769680440426,
-0.006686629727482796,
0.005377353169023991,
-0.0020919707603752613,
-0.01846240647137165,
-0.019329732283949852,
-0.08177515864372253,
-0.05520808324217796,
-0.0008116671233437955,
0.034153200685977936,
-0.0830358937382698,
-0.010550888255238533,
0.0009338157833553851,
-0.03424569219350815,
0.043434109538793564,
-0.06298507750034332,
-0.0329415425658226,
-0.006441814824938774,
0.024263355880975723,
-0.003516633529216051,
-0.004424690268933773,
0.005427202209830284,
-0.06585849076509476,
0.0269165001809597,
0.07479334622621536,
0.030541853979229927,
0.04875371977686882,
-0.08777441084384918,
0.02087695337831974,
0.03158334270119667,
0.015144656412303448,
-0.022571468725800514,
0.0008405435364693403,
0.03522919863462448,
0.008931207470595837,
0.0028844685293734074,
0.06899642944335938,
-0.02131708525121212,
-0.06535490602254868,
-0.007964188233017921,
-0.01467208843678236,
0.019052673131227493,
0.013586971908807755,
0.02582780458033085,
-0.021413227543234825,
0.05319441854953766,
0.012551969848573208,
-0.04187570512294769,
-0.01151228602975607,
-0.045985955744981766,
-0.00024377471709158272,
0.020824123173952103,
-0.048078056424856186,
0.012008549645543098,
0.06808581948280334,
0.06968487799167633,
-0.009418449364602566,
0.03491923213005066,
0.011885901913046837,
0.06386109441518784,
0.02082052454352379,
0.01841871254146099,
-0.0642145425081253,
-0.02590496651828289,
0.0026321213226765394,
-0.033459872007369995,
-0.04677597060799599,
0.07509296387434006,
0.013532008975744247,
0.009630721062421799,
0.0018582878401502967,
-0.041836272925138474,
-0.004790267441421747,
-0.012976977974176407,
-0.02577900141477585,
-0.02137153595685959,
-0.02410019375383854,
0.02475087344646454,
-0.034390173852443695,
-0.023613782599568367,
-0.04432898387312889,
-0.014353065751492977,
0.015371095389127731,
-0.08066561073064804,
0.029129736125469208,
-0.05379272252321243,
-0.013702820986509323,
0.03187699243426323,
-0.05648430436849594,
0.0071059707552194595,
-0.0070007662288844585,
0.0214353296905756,
-0.03308309242129326,
-0.043111175298690796,
-0.044397611171007156,
-0.022703375667333603,
0.032305434346199036,
0.01031772792339325,
-0.023513037711381912,
0.0323224738240242,
0.012578286230564117,
0.032220833003520966,
0.05825353413820267,
-0.041301876306533813,
-0.05471767857670784,
-0.04316096752882004,
0.016437478363513947,
-0.028366778045892715,
0.026125425472855568,
-0.02613329142332077,
0.0036285233218222857,
-0.04096868634223938,
-0.02859565056860447,
0.03819525986909866,
0.038311656564474106,
0.012308544479310513,
0.01150558888912201,
-0.019862912595272064,
-0.033677056431770325,
-0.02052544616162777,
-0.03514387831091881,
0.04672357439994812,
-0.0621667318046093,
0.053296804428100586,
0.016387125477194786,
-0.00944865308701992,
-0.01672978512942791,
-0.0333283357322216,
0.021189073100686073,
0.01907014101743698,
0.019022999331355095,
0.003424120368435979,
-0.00916494894772768,
-0.07425227761268616,
-0.06997502595186234,
0.0251887496560812,
0.024292517453432083,
-0.009516210295259953,
0.012444598600268364,
0.002429720712825656,
-0.04188840836286545,
0.005807338282465935,
0.06107864901423454,
0.019964823499321938,
-0.01993941143155098,
-0.02376588061451912,
0.0022216211073100567,
-0.014019322581589222,
-0.05231575295329094,
-0.05395497381687164,
0.007089138962328434,
0.010442487895488739,
-0.02355683594942093,
-0.02804636023938656,
0.0227492768317461,
-0.00046304601710289717,
-0.027958596125245094,
-0.03319690376520157,
0.00251375837251544,
-0.04413456842303276,
-0.02100706659257412,
0.011705690063536167,
-0.04400588199496269,
0.008188830688595772,
-0.09092208743095398,
-0.029932541772723198,
0.056283965706825256,
-0.01846211962401867,
0.015376306138932705,
-0.005332195665687323,
-0.0543534979224205,
-0.013330401852726936,
0.03539096191525459,
0.027334030717611313,
0.022401558235287666,
-0.00025301246205344796,
-0.004875078331679106,
-0.04052824154496193,
0.08450430631637573,
-0.04593243449926376,
0.063600093126297,
-0.03587794303894043,
-0.019725114107131958,
0.022263145074248314,
0.035080526024103165,
-0.01892714574933052,
-0.02156868390738964,
0.0019952338188886642,
0.03149327635765076,
0.03282183036208153,
-0.06955180317163467,
0.006329984869807959,
0.05799507349729538,
-0.03532036393880844,
0.002611256204545498,
-0.002965250751003623,
0.018189257010817528,
0.041709017008543015,
0.018307507038116455,
-0.024357052519917488,
-0.008510669693350792,
0.017678091302514076,
0.0026881343219429255,
0.04704180359840393,
-0.052249640226364136,
0.04500960186123848,
-0.020337529480457306,
0.005611135624349117,
-0.019122205674648285,
0.030516227707266808,
0.0884394720196724,
0.011217457242310047,
-0.003811123315244913,
0.007745259441435337,
-0.015091175213456154,
-0.022934049367904663,
0.0009214672027155757,
0.020866109058260918,
-0.004882271867245436,
-0.031477365642786026,
0.04176155850291252,
0.04901731386780739,
0.03512981906533241,
0.04516897723078728,
0.0208864938467741,
-0.024843504652380943,
-0.0023020440712571144,
0.03111257590353489,
0.05079673230648041,
0.04033524543046951,
0.022436534985899925,
0.001935574458912015,
0.00599003816023469,
0.010653847828507423,
-0.00859024841338396,
0.02521659806370735,
0.01070574950426817,
0.009225079789757729,
-0.04842351749539375,
0.025950780138373375,
-0.015149060636758804,
0.03772671893239021,
0.08438202738761902,
-0.007994448766112328,
0.009877359494566917,
-0.02361438050866127,
-0.015627913177013397,
0.04010555148124695,
-0.02938302420079708,
0.05611742287874222,
0.0053753540851175785,
-0.027407506480813026,
0.041134171187877655,
0.036348361521959305,
-0.02967807650566101,
0.014266234822571278,
0.0039800615049898624,
0.0009130116668529809,
-0.009954155422747135,
0.0002811156155075878,
-0.009307095780968666,
0.04573942348361015,
0.015675051137804985,
-0.023169811815023422,
-0.0007431667763739824,
-0.0024844729341566563,
0.013644969090819359,
0.056116241961717606,
-0.03457643464207649,
-0.010437683202326298,
-0.02911686711013317,
0.07887119799852371,
0.0011902700643986464,
0.0024881151039153337,
0.0843421146273613,
0.1338854432106018,
-0.0206230990588665,
0.03340800106525421,
-0.03213159367442131,
0.05458616465330124,
-0.02577102743089199,
-0.0226611215621233,
-0.06915997713804245,
0.02425907924771309,
0.06009145826101303,
0.02447054535150528,
0.01432863436639309,
-0.03281490504741669,
-0.005147217772901058,
0.02668769657611847,
-0.044800348579883575,
-0.08513487875461578,
-0.010216235183179379,
0.023214057087898254,
0.003623833181336522,
0.027564210817217827,
0.022876353934407234,
-0.030420448631048203,
0.004166638012975454,
-0.0006601965287700295,
-0.038346026092767715,
-0.03389328345656395,
-0.010007320903241634,
0.04609708860516548,
0.03962912783026695,
0.02250054106116295,
0.042209796607494354,
-0.04842977970838547,
-0.036128658801317215,
-0.02824779786169529,
0.0036116281989961863,
0.002504524076357484,
0.02326996996998787,
-0.013440814800560474,
0.01406568381935358,
-0.045004215091466904,
0.02791135013103485,
-0.04630798101425171,
-0.021866125985980034,
-0.013237970881164074,
-0.05263824760913849,
0.0690431073307991,
-0.025826334953308105,
-0.010248326696455479,
0.020565373823046684,
0.07217395305633545,
0.020948365330696106,
0.0040085106156766415,
0.0084123769775033,
-0.00007717599510215223,
-0.007863490842282772,
0.017104053869843483,
-0.015442077070474625,
0.0196710042655468,
0.009147648699581623,
-0.008585644885897636,
-0.005914164241403341,
-0.02522280067205429,
0.03465171903371811,
0.012426345609128475,
0.009991266764700413,
0.017842385917901993,
0.011604363098740578,
-0.038573212921619415,
-0.009933311492204666,
-0.0033705623354762793,
0.05158771574497223,
0.029940400272607803,
0.0028678090311586857,
0.004109778441488743,
-0.044114187359809875,
0.01884450763463974,
0.05423041805624962,
-0.007302586454898119,
0.020849421620368958,
-0.024989578872919083,
0.03535492345690727,
-0.009542926214635372,
-0.07444382458925247,
-0.0022360223811119795,
0.04173018038272858,
0.031504034996032715,
0.002629819791764021,
0.11001632362604141,
0.013729359023272991,
0.021332411095499992,
-0.051315050572156906,
-0.01744287833571434,
-0.015482461079955101,
-0.04915657639503479,
-0.011337989941239357,
-0.06086239591240883,
-0.01824343204498291,
0.0019264668226242065,
0.03877628967165947,
-0.06438833475112915,
0.02167442813515663,
0.09876986593008041,
0.003873860463500023,
-0.015069213695824146,
0.02599109336733818,
-0.046014051884412766,
-0.03959934785962105,
0.05144510418176651,
0.031074538826942444,
0.05910925194621086,
0.03511572256684303,
0.0024451008066534996,
0.02571725845336914,
0.009358481504023075,
-0.008781331591308117,
-0.016618404537439346,
0.04608224332332611,
0.05959775671362877,
0.051117055118083954,
0.03476964309811592,
-0.005319360177963972,
0.01026045810431242,
0.02890761010348797,
0.009496660903096199,
-0.04576687142252922,
0.01192493550479412,
0.03000001609325409,
0.03998865559697151,
-0.031788285821676254,
-0.03914964571595192,
-0.022859593853354454,
0.04606379196047783,
0.003893764689564705,
0.016047758981585503,
0.03641905635595322,
-0.05169723182916641,
-0.030605705454945564,
0.020827248692512512,
-0.006242997944355011,
-0.03535560145974159,
0.06003715470433235,
0.0015303011750802398,
-0.017543282359838486,
0.051148537546396255,
0.0307297483086586,
0.03340691328048706,
-0.008150051347911358,
-0.03035048209130764,
0.020269570872187614,
0.024980315938591957,
0.02587839402258396,
0.0019366362830623984,
-0.03940020501613617,
-0.055874697864055634,
-0.023802900686860085,
-0.0030224421061575413,
0.023616967722773552,
-0.04070496931672096,
0.0153633002191782,
0.004040063824504614,
-0.02791905403137207,
-0.039266861975193024,
-0.02044098451733589,
0.03604559600353241,
0.005533219780772924,
-0.07599008828401566,
0.012299105525016785,
-0.024885406717658043,
0.04699500650167465,
-0.04141329973936081,
-0.013031285256147385,
-0.010494377464056015,
0.017519181594252586,
0.0049372147768735886,
-0.03517386317253113,
-0.0030662345234304667,
0.050034403800964355,
-0.011562465690076351,
0.000998498871922493,
0.04473321884870529,
0.005937017034739256,
0.02716301567852497,
-0.037201449275016785,
0.007498082704842091,
-0.025624368339776993,
0.04014560952782631,
0.03850683569908142,
0.055178020149469376,
0.004383859224617481,
-0.03138535097241402,
0.02220470830798149,
-0.0017593302763998508,
-0.02294904924929142,
0.024727750569581985,
0.01841343753039837,
0.014464691281318665,
0.014372216537594795,
-0.060916539281606674,
0.006661216728389263,
-0.029902517795562744,
-0.061741698533296585,
-0.043699417263269424,
0.016077879816293716,
0.03479449823498726,
-0.012590031139552593,
-0.032571129500865936,
0.04188955947756767,
0.0013813348487019539,
-0.04958697408437729,
-0.05128926783800125,
-0.024414950981736183,
0.008496072143316269,
-0.007889286614954472,
-0.04097265750169754,
0.045181602239608765,
-0.01590186171233654,
0.0025006153155118227,
-0.04617301747202873,
-0.0025771630462259054,
-0.03744695335626602,
-0.04064458981156349,
-0.025911496952176094,
0.014451605267822742,
0.027063963934779167,
0.0014732533600181341,
-0.003101134905591607,
0.025840532034635544,
0.030604440718889236,
0.039608102291822433,
-0.0017788526602089405,
-0.0225685928016901,
0.007751127704977989,
-0.03726035729050636,
0.013042183592915535,
-0.013292079791426659,
0.02028731256723404,
-0.06129690259695053,
-0.03287822753190994,
-0.0127192297950387,
-0.046419430524110794,
0.054072827100753784,
0.05091305449604988,
-0.05402659997344017,
0.004319556523114443,
0.014508619904518127,
-0.04561813920736313,
0.05090172961354256,
0.00731414370238781,
0.055025920271873474,
-0.019420700147747993,
-0.026895027607679367,
0.004995353054255247,
-0.005903684534132481,
-0.014212308451533318,
0.02400292456150055,
0.0008434084593318403,
-0.04700922593474388,
-0.016214631497859955,
-0.02574167586863041,
-0.03189171105623245,
-0.018403273075819016,
-0.006558960769325495,
0.0010810659732669592,
-0.033257775008678436,
0.007914566434919834,
-0.011158940382301807,
-0.011635217815637589,
-0.012710046023130417,
0.005600926466286182,
-0.006471238564699888,
0.012067544274032116,
-0.012643452733755112,
0.06821316480636597,
0.010300430469214916,
-0.04469332471489906,
0.034959256649017334,
-0.012094776146113873,
0.005548851564526558,
-0.023858284577727318,
-0.024464230984449387,
0.024860849604010582,
0.00838498491793871,
-0.0484965518116951,
0.019622372463345528,
-0.0005418072687461972,
0.012982900254428387,
-0.004594103433191776,
0.009055509231984615,
-0.01821763627231121,
0.030033115297555923,
0.07818764448165894,
0.007892921566963196,
0.04116189852356911,
-0.040100496262311935,
0.025457430630922318,
-0.031164659187197685,
0.026057109236717224,
-0.026492420583963394,
-0.042852286249399185,
-0.024160880595445633,
0.027213191613554955,
-0.02957974374294281,
0.030681118369102478,
-0.04260668158531189,
0.0179135762155056,
-0.07309801131486893,
0.01653439924120903,
-0.011751687154173851,
0.024597419425845146,
-0.012276751920580864,
0.06615486741065979,
0.0070216236636042595,
0.02454838901758194,
-0.04766765236854553,
0.018303902819752693,
0.016254791989922523,
0.00787104107439518,
0.045978158712387085,
0.031957950443029404,
-0.039246540516614914,
0.002021513879299164,
0.042288586497306824,
-0.025188231840729713,
-0.0187788438051939,
-0.01310267485678196,
-0.011083635501563549,
-0.04692161828279495,
0.02339841052889824,
0.03551202267408371,
0.016228165477514267,
0.05332721024751663,
-0.03313015028834343,
0.011262333020567894,
-0.005529622547328472,
-0.02731175348162651,
0.01925704814493656,
0.0014741503400728106,
-0.046484362334012985,
-0.016972504556179047,
0.015667857602238655,
0.021736791357398033,
0.022572631016373634,
-0.0682317316532135,
0.06835321336984634,
0.004021110944449902,
-0.0038611176423728466,
0.005323637276887894,
-0.05710360407829285,
0.016691161319613457
] |
Séries / Divisions :TVA - LIQ ; TVA - SECT ; ANNXTexte :À la suite de la consultation publique du 2 août au 30 septembre 2023, la présente publication complète les commentaires relatifs à la simplification du régime des taux applicables aux denrées alimentaires et aux intrants de la production alimentaire et de la production agricole :elle procède à certaines précisions rédactionnelles tenant à la notion de destination « normale » et complète le BOI-ANNX-000484 s'agissant de certains produits dont la destination « normale » n'apparaissait pas clairement établie. Elle apporte également certaines précisions s'agissant de produits destinés à l'alimentation humaine ;elle confirme le fait que la sylviculture doit être considérée comme faisant partie de la production agricole, et apporte des commentaires à propos du taux réduit de 10 % de la TVA applicable aux travaux de prévention des incendies de forêt.Actualités liées :02/08/2023 : TVA - Consultation publique - Simplification du régime des taux applicables aux denrées alimentaires et aux intrants de la production alimentaire et de la production agricole (loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, art. 61)07/08/2023 : TVA - Consultation publique - Simplification du régime des taux applicables aux denrées alimentaires et aux intrants de la production alimentaire et de la production agricole (loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023, art. 61) - Publication urgente - RectificatifDocuments liés :BOI-TVA-LIQ-30-10-10 : TVA - Liquidation - Taux réduits - Produits destinés à l'alimentation humaineBOI-TVA-LIQ-30-10-20 : TVA - Liquidation - Taux réduits - Produits destinés à l'alimentation animaleBOI-TVA-LIQ-30-10-30 : TVA - Liquidation - Taux réduits - Produits à usage agricoleBOI-TVA-SECT-80-70 : TVA - Régimes sectoriels - Agriculture - Opérations de façon sur les produits agricoles et travaux forestiersBOI-ANNX-000484 : ANNEXE - TVA - Taux de TVA applicables aux produits d'origine agricole, de la pêche, de la pisciculture et de l'avicultureBOI-ANNX-000495 : ANNEXE - TVA - Tableau récapitulatif des taux applicables pour les ventes à emporter ou à livrer de produits alimentaires préparés en vue d’une consommation immédiate, en fonction des produits et des situationsSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00144 | https://bofip.impots.gouv.fr/bofip/14090-PGP.html/ACTU-2023-00144 | 2024-02-07 00:00:00 | 8a8b893cddddfce49d99d3298be3166deeff7913b7b35724dc4aa9785d71be70 | [
-0.029435589909553528,
0.021022813394665718,
-0.06799166649580002,
0.011254831217229366,
-0.07314905524253845,
-0.044731684029102325,
-0.04131755605340004,
0.0124141164124012,
0.07527533173561096,
-0.01834147796034813,
0.013111055828630924,
0.005281730554997921,
-0.020245647057890892,
0.03297760710120201,
-0.0420549176633358,
0.018015164881944656,
0.07919219136238098,
0.016819749027490616,
-0.026193520054221153,
-0.002670308342203498,
0.03950090706348419,
0.036467064172029495,
0.041595395654439926,
0.0784921795129776,
0.07584957778453827,
0.08213622123003006,
-0.024673521518707275,
-0.06067504733800888,
-0.03737645223736763,
0.015900328755378723,
-0.07537022233009338,
-0.05004696547985077,
0.06760332733392715,
-0.010240787640213966,
0.09005938470363617,
-0.056242164224386215,
0.01385543867945671,
0.030988533049821854,
-0.009087715297937393,
-0.01666375622153282,
0.06958155333995819,
0.02197919972240925,
0.042026158422231674,
0.02834312804043293,
0.04124317690730095,
0.03394497185945511,
-0.0010187330190092325,
0.06819499284029007,
-0.028203435242176056,
0.1022614985704422,
0.037322815507650375,
0.020539240911602974,
0.04107526317238808,
0.012428480200469494,
0.011603492312133312,
-0.04049449786543846,
-0.06188887357711792,
0.052194200456142426,
0.1201372742652893,
-0.058909766376018524,
-0.03923361003398895,
-0.0026544572319835424,
-0.03232208639383316,
-0.005439623259007931,
-0.028360184282064438,
-0.011999646201729774,
0.0016875775763764977,
0.016478406265378,
0.13318155705928802,
0.05755845829844475,
-0.0031696564983576536,
-0.03301021084189415,
-0.04064720496535301,
0.02083139307796955,
-0.0022393399849534035,
0.043543703854084015,
0.06354594975709915,
0.028743742033839226,
0.03376281261444092,
0.04829097166657448,
-0.07189972698688507,
0.0035873306915163994,
0.011432601138949394,
0.01467155572026968,
-0.013379493728280067,
0.016413265839219093,
-0.07241233438253403,
-0.049277883023023605,
0.04556487128138542,
0.027629991993308067,
0.023114312440156937,
0.04489906504750252,
-0.031055547297000885,
0.042363788932561874,
0.009804699569940567,
0.04858085513114929,
-0.048031531274318695,
0.038553543388843536,
0.02076111175119877,
0.03980988264083862,
0.03532062843441963,
0.014089438132941723,
0.045755524188280106,
-0.02238013967871666,
0.0025110412389039993,
-0.03016022779047489,
0.0331767275929451,
-0.055794019252061844,
-0.040823545306921005,
0.02031782642006874,
-0.0485043078660965,
-0.027541382238268852,
-0.045056674629449844,
-0.05645966902375221,
0.000668564171064645,
0.03940771892666817,
0.008902356028556824,
-0.03973864018917084,
0.035887595266103745,
-0.021470151841640472,
-0.012336448766291142,
0.038375124335289,
-0.047314658761024475,
-0.023535890504717827,
-0.04594593122601509,
0.03879629075527191,
0.05028221383690834,
-0.013150142505764961,
0.014678332023322582,
-0.05535908043384552,
0.024751510471105576,
0.031763628125190735,
0.02049916982650757,
-0.06017828360199928,
-0.03245776519179344,
0.05717465654015541,
-0.03300446271896362,
0.06858093291521072,
-0.01826472580432892,
0.004941754974424839,
-0.009505124762654305,
0.007180412765592337,
-0.019770776852965355,
0.00854348111897707,
0.060968052595853806,
0.0010309506906196475,
-0.021977847442030907,
-0.12141523510217667,
0.006446147803217173,
0.011809306219220161,
-0.0047887940891087055,
0.022168219089508057,
-0.01522503700107336,
-0.030492348596453667,
0.0024749028962105513,
-0.03899683803319931,
-0.03148660436272621,
0.06754026561975479,
0.00761013850569725,
-0.02828669734299183,
-0.0012613226426765323,
-0.01128922775387764,
-0.04610435292124748,
-0.06903990358114243,
-0.05992266908288002,
-0.02830449491739273,
-0.030743302777409554,
0.01969670131802559,
-0.005781400483101606,
-0.01585209369659424,
-0.03724926337599754,
0.026984715834259987,
0.024605048820376396,
-0.025900132954120636,
-0.032682545483112335,
-0.002581647364422679,
-0.0009538057493045926,
0.03390318900346756,
-0.049018193036317825,
0.09356126934289932,
0.01658950187265873,
-0.11079343408346176,
-0.017997410148382187,
-0.01970720663666725,
0.05812342092394829,
0.03566936030983925,
0.016858462244272232,
0.003144639078527689,
0.06944793462753296,
0.06612752377986908,
-0.021726081147789955,
0.013474228791892529,
-0.07587283849716187,
0.015111400745809078,
-0.01675615832209587,
-0.0690663605928421,
-0.02387244626879692,
-0.012365789152681828,
0.04143062233924866,
-0.012971756979823112,
-0.024129845201969147,
0.041844747960567474,
-0.0160688366740942,
0.010704247280955315,
-0.025282884016633034,
-0.04965222626924515,
-0.010053560137748718,
0.024604838341474533,
0.01164043229073286,
-0.03658280149102211,
0.059106867760419846,
-0.0525522418320179,
0.006947218906134367,
0.05214094743132591,
-0.03108575940132141,
-0.010379876010119915,
-0.00398595817387104,
-0.02555169351398945,
0.017913151532411575,
-0.03210747614502907,
0.0056871348060667515,
-0.009579967707395554,
-0.07004132866859436,
-0.06524490565061569,
0.015703126788139343,
0.025400061160326004,
-0.023327108472585678,
0.028218213468790054,
0.030432848259806633,
-0.01940828002989292,
-0.02241647243499756,
-0.03023514524102211,
0.04768622666597366,
-0.0074713099747896194,
0.02074906788766384,
-0.012799867428839207,
-0.012656278908252716,
0.012546095997095108,
0.029207533225417137,
0.01772148162126541,
-0.011363549157977104,
-0.04281104728579521,
0.009531619027256966,
0.034294821321964264,
0.01355869509279728,
-0.00762161472812295,
-0.018976105377078056,
-0.013418309390544891,
-0.03992191329598427,
-0.026833079755306244,
-0.02640116587281227,
0.014063444919884205,
-0.016256650909781456,
0.021137740463018417,
-0.05596587434411049,
0.003851556219160557,
0.04406654089689255,
0.028268378227949142,
-0.006415628362447023,
-0.034133002161979675,
-0.02172987535595894,
-0.04469799995422363,
-0.04257505014538765,
-0.01077147014439106,
0.026174666360020638,
-0.08628039062023163,
0.02990017645061016,
0.02436654083430767,
-0.012812161818146706,
-0.0338800773024559,
-0.002429612446576357,
0.05143098905682564,
-0.0031207839492708445,
0.03330037742853165,
-0.010120900347828865,
0.032933082431554794,
-0.004276457708328962,
-0.003169360337778926,
0.09284578263759613,
0.03330417349934578,
0.020481867715716362,
-0.03174200281500816,
-0.01694509945809841,
0.0008918954408727586,
0.04527771845459938,
-0.002394192386418581,
0.01433675829321146,
0.008009600453078747,
-0.008499963209033012,
0.0344097875058651,
0.012590538710355759,
0.011252058669924736,
-0.014559943228960037,
0.05359093099832535,
0.022899549454450607,
-0.003988083451986313,
-0.04479089751839638,
0.012968922033905983,
0.028632134199142456,
-0.02400672435760498,
-0.05737012252211571,
-0.009252369403839111,
-0.008512062951922417,
-0.02721324935555458,
0.008522878400981426,
-0.009113012813031673,
-0.015141869895160198,
-0.011271758005023003,
0.03663346916437149,
0.07426860928535461,
-0.005937490146607161,
0.019630389288067818,
0.03278054669499397,
-0.002382516162469983,
0.07808951288461685,
0.030272481963038445,
0.030920876190066338,
-0.019213790073990822,
-0.049072276800870895,
-0.030483346432447433,
-0.029477713629603386,
0.07217849045991898,
-0.029396716505289078,
0.020735107362270355,
-0.0592988058924675,
-0.005742383189499378,
0.0833851769566536,
0.016892287880182266,
-0.010028303600847721,
0.02042241580784321,
-0.027167556807398796,
0.02952694520354271,
0.010169615037739277,
-0.038028784096241,
0.021844513714313507,
0.023653272539377213,
-0.0009092448162846267,
-0.004198229406028986,
-0.031005721539258957,
0.036547522991895676,
0.06499472260475159,
-0.01676981896162033,
-0.054322101175785065,
-0.021313458681106567,
0.023663979023694992,
0.0005919535178691149,
0.04871702194213867,
-0.011336720548570156,
0.020065374672412872,
0.0005741131026297808,
-0.009025408886373043,
-0.028760118409991264,
0.07433729618787766,
0.06532666832208633,
0.015337815508246422,
-0.056459251791238785,
0.002829119097441435,
-0.013617081567645073,
-0.04341255500912666,
0.047741908580064774,
-0.07081475853919983,
-0.026102721691131592,
-0.04003774747252464,
0.03908204287290573,
0.06656062602996826,
-0.01936243660748005,
0.045373789966106415,
0.0068967267870903015,
-0.03234782814979553,
0.028150172904133797,
0.05353867635130882,
-0.05121782422065735,
0.014971808530390263,
0.04743725433945656,
-0.018692119047045708,
0.0015563690103590488,
0.009997081942856312,
0.020424477756023407,
0.006176898721605539,
0.017036831006407738,
0.012826275080442429,
-0.03806030750274658,
0.04212549328804016,
0.01497908215969801,
0.006728175561875105,
-0.011665744706988335,
0.03263828530907631,
-0.006616314873099327,
0.01909014955163002,
0.018101973459124565,
0.007056032307446003,
-0.02270394377410412,
-0.035428352653980255,
-0.00579397426918149,
-0.029719198122620583,
-0.0033998913131654263,
0.029297098517417908,
-0.0056059458293020725,
-0.035417262464761734,
0.0018405276350677013,
-0.08028946071863174,
-0.021994825452566147,
0.023847948759794235,
0.010122857056558132,
0.035250648856163025,
0.02806866727769375,
0.020145192742347717,
-0.03893588110804558,
-0.050040606409311295,
0.0020650059450417757,
0.022538557648658752,
-0.014070306904613972,
0.034621164202690125,
-0.05609515309333801,
0.017614642158150673,
-0.025081507861614227,
0.03579407557845116,
0.02653586119413376,
0.15526223182678223,
-0.05410802364349365,
0.0021737115457654,
-0.0007341978489421308,
0.04033724591135979,
-0.04199238866567612,
-0.016040422022342682,
0.017657507210969925,
0.02949238009750843,
0.039295744150877,
0.010525706224143505,
0.01444249227643013,
-0.06104326993227005,
0.06406987458467484,
-0.018439872190356255,
-0.0625498816370964,
0.009979726746678352,
-0.0029091890901327133,
-0.02535846270620823,
0.03384258598089218,
0.01267286203801632,
-0.0045270659029483795,
0.05692235752940178,
0.03944549337029457,
0.01789473555982113,
-0.09357713907957077,
-0.0345735102891922,
0.009517243131995201,
-0.032402072101831436,
0.0680985376238823,
0.011719870381057262,
-0.006137372460216284,
-0.07945339381694794,
-0.024590233340859413,
0.005086380522698164,
0.028487058356404305,
-0.002577987965196371,
0.009858176112174988,
-0.025033310055732727,
-0.013232746161520481,
0.017633920535445213,
-0.002542767208069563,
-0.017034035176038742,
-0.0510556735098362,
-0.02652015909552574,
0.006879823748022318,
0.04545656591653824,
0.02708478644490242,
0.047686867415905,
0.026898665353655815,
-0.008998650126159191,
0.026339223608374596,
0.058661676943302155,
0.019549500197172165,
0.005158665124326944,
-0.017652159556746483,
0.011808195151388645,
-0.013545981608331203,
-0.03143388405442238,
0.0005039292736910284,
-0.013037526048719883,
0.056076034903526306,
-0.030168818309903145,
0.029738252982497215,
0.03190041705965996,
0.04412568360567093,
0.07364140450954437,
0.023610712960362434,
-0.053120099008083344,
-0.05422701686620712,
0.007747108582407236,
0.037206050008535385,
-0.0072200121358036995,
0.05014635622501373,
0.012748301960527897,
0.023873187601566315,
0.005044483579695225,
0.04934912547469139,
0.004213687032461166,
-0.039121292531490326,
-0.002779233269393444,
-0.002890896750614047,
-0.02011396363377571,
-0.005668129306286573,
-0.007850000634789467,
0.035984884947538376,
0.05170242115855217,
-0.06796674430370331,
0.06421703100204468,
-0.0400690995156765,
0.025605149567127228,
0.027570415288209915,
-0.0028419559821486473,
-0.03367758169770241,
-0.05574119836091995,
-0.020008351653814316,
-0.02902628481388092,
-0.05713995546102524,
0.00347224622964859,
0.005201731342822313,
0.012735851109027863,
-0.008078910410404205,
0.033973317593336105,
-0.0036153278779238462,
-0.03411400690674782,
-0.006036146078258753,
-0.01134960725903511,
-0.04338071495294571,
0.06836412847042084,
0.09028001129627228,
0.053853604942560196,
0.03920210525393486,
-0.012422236613929272,
0.04485136270523071,
-0.00468101492151618,
-0.029567362740635872,
-0.04302128776907921,
0.049483343958854675,
0.049799397587776184,
0.04946141690015793,
0.028369348496198654,
0.030909094959497452,
-0.023074934259057045,
-0.006721520330756903,
-0.03867313265800476,
0.0013474196894094348,
-0.05966902896761894,
-0.008058364503085613,
-0.007378462702035904,
0.0051432643085718155,
-0.024114608764648438,
-0.028493491932749748,
0.021021461114287376,
0.030686376616358757,
0.019738730043172836,
0.021768689155578613,
-0.06625406444072723,
-0.04148432984948158,
0.054829396307468414,
-0.04524187371134758,
0.008075809106230736,
0.06461971253156662,
-0.02178058959543705,
-0.024347806349396706,
-0.031595636159181595,
-0.05621626600623131,
0.03016732446849346,
-0.01832788810133934,
-0.007710311561822891,
0.024456940591335297,
-0.0109165720641613,
0.01284951251000166,
-0.026492889970541,
0.035521768033504486,
0.02593115158379078,
-0.01984354481101036,
-0.024796560406684875,
-0.0023405528627336025,
-0.01222587563097477,
-0.039675887674093246,
-0.031029747799038887,
0.0034540107008069754,
-0.015147540718317032,
0.003993570804595947,
-0.02575894631445408,
0.020373588427901268,
-0.04305557906627655,
0.03141322359442711,
-0.09527663141489029,
-0.00677508395165205,
0.011925202794373035,
0.020436039194464684,
-0.016764173284173012,
0.021197494119405746,
0.00010586273856461048,
-0.014678574167191982,
-0.010455274023115635,
0.017222367227077484,
-0.04024387523531914,
-0.049331825226545334,
0.05172467604279518,
-0.027027172967791557,
0.008218599483370781,
-0.044766053557395935,
-0.0029684901237487793,
0.048729658126831055,
0.02653161808848381,
0.015223787166178226,
0.00946563109755516,
-0.030362538993358612,
-0.03281378373503685,
-0.01886448636651039,
0.008438070304691792,
0.0074416580609977245,
0.002437210874632001,
0.03347576782107353,
-0.004712079651653767,
0.010663890279829502,
-0.007374268490821123,
-0.021238859742879868,
0.00032315697171725333,
0.05672523006796837,
-0.024046655744314194,
-0.004865000955760479,
0.023536743596196175,
0.002980954945087433,
0.010837147943675518,
0.044099677354097366,
-0.04201183840632439,
-0.01892394945025444,
-0.042768679559230804,
-0.01498838048428297,
-0.03848946467041969,
-0.01170579344034195,
-0.009844680316746235,
-0.020662887021899223,
-0.06220055744051933,
-0.0022364426404237747,
-0.011461121030151844,
-0.0342676006257534,
0.01331245992332697,
-0.01087710727006197,
-0.02273889258503914,
0.07561978697776794,
-0.012183208018541336,
-0.009155092760920525,
0.05128539726138115,
-0.010374658741056919,
0.03369709104299545,
0.03987898677587509,
-0.022901348769664764,
0.01646466739475727,
0.01703224703669548,
-0.02846461907029152,
0.009522480890154839,
-0.024213293567299843,
0.00843285396695137,
-0.018684420734643936,
-0.03167759254574776,
-0.040728356689214706,
0.017405707389116287,
0.044996827840805054,
-0.008360269479453564,
0.0570434145629406,
0.040249016135931015,
-0.09967417269945145,
-0.050402745604515076,
-0.007925464771687984,
0.011158979497849941,
0.035444069653749466,
0.03054213523864746,
0.024233248084783554,
0.011944606900215149,
-0.018853330984711647,
0.016252417117357254,
-0.016407804563641548,
0.0014350088313221931,
-0.04706543684005737,
-0.034373972564935684,
-0.03344547748565674,
-0.06064098700881004,
0.009667596779763699,
-0.020152084529399872,
0.009394653141498566,
-0.025103483349084854,
-0.009492045268416405,
0.02347887121140957,
-0.0308986809104681,
-0.01754065603017807,
0.023650167509913445,
0.012632980942726135,
-0.000013327358828973956,
-0.013073310256004333,
0.004382415674626827,
-0.01317866425961256,
0.019081180915236473,
0.00912855751812458,
-0.010435564443469048,
0.03357024863362312,
0.007886744104325771,
0.008146066218614578,
-0.005031020846217871,
0.02073434740304947,
0.04842974990606308,
0.015556657686829567,
0.035764772444963455,
0.04581524804234505,
-0.014964746311306953,
0.04229229688644409,
-0.019388819113373756,
-0.001271286979317665,
-0.0024286056868731976,
-0.0069456640630960464,
0.04349211975932121,
-0.07779830694198608,
0.0025573940947651863,
-0.031503986567258835,
-0.055336352437734604,
-0.021534014493227005,
0.003279953496530652,
-0.021779390051960945,
0.04704458266496658,
-0.019378039985895157,
0.02130666933953762,
-0.011745463125407696,
0.0354667603969574,
-0.00427338806912303,
-0.02310645394027233,
0.004723529331386089,
-0.014847829006612301,
0.026723291724920273,
0.04449044540524483,
0.031069548800587654,
0.02735092304646969,
-0.02360653318464756,
0.005502790678292513,
0.03966733440756798,
-0.011502542532980442,
0.03409227356314659,
-0.021907564252614975,
-0.0067932684905827045,
-0.0013525334652513266,
0.037228796631097794,
-0.040236808359622955,
-0.040670402348041534,
0.06695849448442459,
-0.010883555747568607,
-0.031690098345279694,
0.014474858529865742,
-0.014375277794897556,
0.0031465417705476284,
0.005866736173629761,
0.0056610675528645515,
0.03341030329465866,
0.02456042543053627,
0.049006205052137375,
0.04791738837957382,
-0.03941158577799797,
0.03481970354914665,
-0.006770342588424683,
-0.02547534741461277,
0.01129843294620514,
-0.009546712972223759,
-0.06476771831512451,
0.04851241782307625,
-0.025276539847254753,
-0.028314458206295967,
0.04948190227150917,
0.04435892030596733,
0.011773331090807915
] |
Série / Division :BAREMETexte :Les barèmes relatifs aux frais de carburant en euro au kilomètre pour les revenus salariaux et assimilés, les bénéfices agricoles, les bénéfices industriels et commerciaux et les bénéfices non commerciaux (sous conditions) ont été mis à jour pour l'année 2023.Actualité liée :XDocument lié :BOI-BAREME-000003 : BAREME - RSA - BA - BIC - BNC (sous conditions) - Frais de carburant en euro au kilomètre - Barèmes applicables pour l'année 2023Signataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00017 | https://bofip.impots.gouv.fr/bofip/14125-PGP.html/ACTU-2024-00017 | 2024-03-06 00:00:00 | 0b65e9ec5b00aacfc25f7d7aac7c7587e606e2353bbdf152f985ccea85c70642 | [
-0.06131249666213989,
0.013388533145189285,
-0.009635059162974358,
0.011209876276552677,
0.02795853652060032,
-0.030447863042354584,
0.04696022346615791,
-0.00310316844843328,
0.06047326326370239,
-0.02073371224105358,
0.009457748383283615,
0.002155810594558716,
-0.04604240506887436,
0.06554260104894638,
-0.05478225648403168,
0.03719938546419144,
0.0633106678724289,
0.02329952083528042,
0.07887537032365799,
-0.04706724360585213,
0.04856007546186447,
0.0651337131857872,
0.0276567954570055,
0.05572804436087608,
0.005423862952739,
0.06424067914485931,
0.027840204536914825,
-0.024692971259355545,
0.05569075793027878,
0.010805642232298851,
-0.0964282676577568,
-0.03432115167379379,
-0.006968202069401741,
0.053276944905519485,
0.034715812653303146,
0.022046979516744614,
0.04365292191505432,
-0.011918313801288605,
0.0676049143075943,
-0.021987413987517357,
0.05693838372826576,
-0.04954620823264122,
0.029987065121531487,
0.015947626903653145,
0.009395275264978409,
-0.006060843355953693,
-0.020189234986901283,
0.02195150963962078,
0.018539849668741226,
0.07218408584594727,
-0.06087948754429817,
0.03954039514064789,
0.0059948028065264225,
-0.045461539179086685,
0.04048844426870346,
0.026388181373476982,
-0.10494711250066757,
0.0325070321559906,
0.12747150659561157,
-0.04195329546928406,
-0.028560170903801918,
-0.002743802033364773,
-0.005820641294121742,
-0.06665034592151642,
-0.032133739441633224,
0.002222638577222824,
0.01510643120855093,
-0.008653556928038597,
0.1278255134820938,
-0.018983019515872,
-0.001267999061383307,
0.0020028550643473864,
-0.028246236965060234,
0.015706446021795273,
-0.0130960363894701,
0.05396752431988716,
0.011800731532275677,
0.017781931906938553,
0.054778993129730225,
0.052508946508169174,
-0.07097543030977249,
-0.0062215630896389484,
-0.016038792207837105,
0.06554856151342392,
0.005493958480656147,
-0.06419899314641953,
-0.04663041979074478,
-0.01010050531476736,
0.0004424850340001285,
0.024547096341848373,
-0.011959024704992771,
0.07208409160375595,
0.005182594992220402,
0.0040456075221300125,
0.011794719845056534,
0.04002239555120468,
-0.02592799998819828,
0.04127414524555206,
0.021804053336381912,
0.04139218106865883,
0.0037340004928410053,
0.00673219608142972,
0.016867680475115776,
0.027732299640774727,
0.0003413789381738752,
-0.03589142486453056,
0.006051434203982353,
-0.045482490211725235,
-0.01988695189356804,
0.017101163044571877,
-0.02315850928425789,
-0.03049132600426674,
0.008360416628420353,
-0.005293731112033129,
0.05681804567575455,
0.058158814907073975,
0.0411006398499012,
-0.03484662249684334,
-0.014311520382761955,
0.03787834197282791,
-0.01338929869234562,
0.03409827500581741,
-0.008707476779818535,
-0.0208240058273077,
-0.09367828816175461,
0.0014461342943832278,
0.03602760285139084,
-0.0009381224517710507,
-0.003001030534505844,
-0.08601111173629761,
0.04812430962920189,
0.028837108984589577,
-0.013281362131237984,
-0.030458517372608185,
-0.0009908393258228898,
0.04600837081670761,
-0.08091854304075241,
0.036968521773815155,
0.0097549669444561,
0.03499329090118408,
-0.0481233075261116,
0.028584543615579605,
-0.10408882051706314,
0.054854556918144226,
0.029794462025165558,
0.02667611837387085,
-0.00794209074229002,
-0.03204207122325897,
0.035366714000701904,
-0.015327285043895245,
-0.04417996481060982,
-0.013003699481487274,
0.003514933632686734,
-0.037716157734394073,
-0.009637270122766495,
-0.03834795579314232,
-0.06778170168399811,
0.05404232442378998,
-0.06507537513971329,
-0.014579477719962597,
-0.0017677734140306711,
0.02763049118220806,
-0.04117156192660332,
-0.03595632314682007,
-0.012817705981433392,
-0.02335907146334648,
-0.01093269418925047,
-0.02454494871199131,
-0.02387615479528904,
0.014467021450400352,
-0.0780889093875885,
0.021005332469940186,
0.018561774864792824,
0.002117062686011195,
-0.02203354984521866,
0.02384784445166588,
0.013679719530045986,
0.014118986204266548,
-0.04730836674571037,
0.05836811661720276,
0.033384766429662704,
-0.05612843483686447,
0.02554401010274887,
0.031874723732471466,
0.05283033475279808,
-0.022951139137148857,
-0.000447340338723734,
0.011081081815063953,
0.033361539244651794,
0.03065086528658867,
-0.034487154334783554,
-0.02752465009689331,
-0.08600429445505142,
0.01815761812031269,
0.0033429726026952267,
-0.07798998802900314,
-0.07101186364889145,
0.026746414601802826,
0.0610392764210701,
-0.04091202840209007,
-0.019342370331287384,
0.01815437152981758,
0.04344061762094498,
0.0100034698843956,
0.028035594150424004,
-0.08608925342559814,
-0.001943231443874538,
-0.021616604179143906,
-0.04449119418859482,
-0.016569729894399643,
0.04668824002146721,
-0.051259130239486694,
0.037182942032814026,
-0.04292965307831764,
-0.030452465638518333,
0.015268671326339245,
-0.03999875485897064,
-0.028277907520532608,
0.0188458114862442,
-0.006128290202468634,
0.01167125441133976,
-0.0072938003577291965,
-0.010868227109313011,
-0.027184177190065384,
-0.013262979686260223,
0.04779098182916641,
-0.02993314154446125,
0.016178730875253677,
0.019498126581311226,
-0.0471932515501976,
0.05431147292256355,
-0.07395745068788528,
0.029141191393136978,
-0.001757875899784267,
0.015923673287034035,
-0.0337555892765522,
-0.012632666155695915,
-0.02932598814368248,
0.028674086555838585,
0.024613790214061737,
0.009500466287136078,
-0.0058991690166294575,
0.03845203295350075,
0.054404933005571365,
-0.0017440725350752473,
-0.05070272460579872,
-0.07038918882608414,
-0.038059260696172714,
-0.026934770867228508,
0.055536895990371704,
-0.03453526273369789,
0.020325379446148872,
-0.010516414418816566,
-0.009437340311706066,
-0.010714464820921421,
-0.057135745882987976,
0.015147235244512558,
0.007763425819575787,
-0.032453782856464386,
0.01267161313444376,
-0.03358461707830429,
-0.00431023770943284,
-0.044928718358278275,
0.019928157329559326,
0.030092276632785797,
-0.040851518511772156,
0.03944060206413269,
-0.00792042538523674,
-0.04523081332445145,
-0.020095687359571457,
-0.010207845829427242,
0.052694980055093765,
0.022731272503733635,
0.043919313699007034,
0.02368953637778759,
0.001346008968539536,
-0.000226389427552931,
-0.04937891662120819,
0.002480829134583473,
0.004717354662716389,
-0.03543977439403534,
-0.023767687380313873,
-0.020301148295402527,
-0.008765905164182186,
0.042352959513664246,
0.016010615974664688,
-0.017185891047120094,
0.022994760423898697,
0.028659258037805557,
-0.023434298112988472,
0.015609539113938808,
-0.02378443069756031,
-0.025741377845406532,
0.015747174620628357,
0.023605693131685257,
-0.02627028152346611,
-0.015492131002247334,
-0.010803179815411568,
-0.002505103126168251,
-0.005261434242129326,
-0.060852207243442535,
-0.005634198430925608,
-0.018900690600275993,
-0.013788776472210884,
0.00636280607432127,
-0.007631288375705481,
-0.0293557308614254,
-0.008420069701969624,
-0.004462830256670713,
0.09036146104335785,
-0.023052945733070374,
0.020025884732604027,
-0.019361790269613266,
-0.025724239647388458,
0.055866315960884094,
0.049352459609508514,
-0.011376727372407913,
0.02702764794230461,
-0.01769390143454075,
-0.00837358832359314,
0.016462307423353195,
0.07195595651865005,
-0.06217557191848755,
0.02021709270775318,
-0.054565589874982834,
-0.02328678034245968,
0.03212316334247589,
0.002506460063159466,
-0.03479643538594246,
0.0033904409501701593,
-0.017983663827180862,
0.023500703275203705,
0.02932894416153431,
-0.048570286482572556,
0.015951378270983696,
0.04278424754738808,
0.010881137102842331,
0.014706269837915897,
-0.00872841663658619,
0.0274992436170578,
0.023861486464738846,
-0.011903980746865273,
-0.07605846971273422,
-0.011512728407979012,
0.027813203632831573,
-0.027551287785172462,
0.03442254289984703,
-0.008785836398601532,
0.028309587389230728,
-0.01519186794757843,
0.01782599277794361,
0.0010721568251028657,
0.07220489531755447,
0.1382804661989212,
0.04766986891627312,
-0.004460898693650961,
-0.0018034444656223059,
-0.011123641394078732,
-0.023683857172727585,
0.015703031793236732,
0.03701474145054817,
-0.028006931766867638,
-0.03181035444140434,
0.03582141548395157,
-0.0018566882936283946,
0.014144755899906158,
0.01613166742026806,
-0.008216440677642822,
-0.0024852047208696604,
0.00519034406170249,
0.002971854992210865,
-0.03810141980648041,
0.023586798459291458,
0.0552595891058445,
-0.015694700181484222,
-0.010644831694662571,
0.03423062339425087,
0.03790329024195671,
0.00489823380485177,
0.005339168477803469,
0.013253165408968925,
0.003922626841813326,
-0.05235552042722702,
0.026725970208644867,
0.013866481371223927,
0.03576124459505081,
0.02037113904953003,
-0.00526317348703742,
-0.015145661309361458,
0.02135021798312664,
-0.006325870752334595,
-0.046783074736595154,
-0.03443373367190361,
0.02015060931444168,
0.036039337515830994,
0.018646808341145515,
0.03640937805175781,
0.007787549868226051,
-0.021339165046811104,
-0.001455151941627264,
-0.003049979219213128,
0.003252241760492325,
-0.024711014702916145,
0.06495306640863419,
0.02573353238403797,
0.05832481384277344,
0.036189284175634384,
-0.032836850732564926,
-0.05908895283937454,
-0.00437267916277051,
0.04427989572286606,
-0.02806827984750271,
0.047042760998010635,
-0.028390327468514442,
0.02053968794643879,
-0.04905080422759056,
0.01854158565402031,
0.015424859710037708,
0.13700029253959656,
-0.037166327238082886,
0.023042205721139908,
-0.019603349268436432,
0.007601720280945301,
-0.056171610951423645,
-0.041142724454402924,
-0.0022893038112670183,
0.06124882400035858,
0.05343484506011009,
-0.023449141532182693,
-0.0006543032941408455,
-0.04782384634017944,
-0.039349205791950226,
0.001685716095380485,
-0.017407061532139778,
-0.04543222114443779,
-0.02741343155503273,
-0.001875909510999918,
0.03625011444091797,
0.017997048795223236,
-0.021724941208958626,
0.01556437648832798,
-0.002678018994629383,
-0.004501061514019966,
-0.10162927210330963,
-0.011457469314336777,
-0.027476554736495018,
0.024115389212965965,
0.04070159047842026,
0.004699039272964001,
0.0064701419323682785,
-0.08159657567739487,
0.009009252302348614,
-0.04176821559667587,
0.0010301306610926986,
0.057000450789928436,
0.039767179638147354,
-0.022015249356627464,
0.00503543158993125,
0.029947761446237564,
0.010659949854016304,
-0.007754070218652487,
-0.010318480432033539,
-0.012363478541374207,
-0.0023506602738052607,
0.017536889761686325,
0.07821430265903473,
0.028140489012002945,
-0.00027067092014476657,
0.04581540450453758,
-0.03473946079611778,
-0.01431790180504322,
-0.018586017191410065,
-0.025243205949664116,
-0.002435920061543584,
-0.01302426215261221,
-0.026086829602718353,
-0.0034637381322681904,
0.04709349572658539,
0.03550177440047264,
0.021456865593791008,
-0.05665087699890137,
0.030920984223484993,
0.04336240887641907,
0.0005313153378665447,
0.015133196488022804,
0.033906444907188416,
-0.030866514891386032,
-0.08435995876789093,
0.06547939032316208,
0.04162827506661415,
-0.01934039779007435,
0.042863551527261734,
-0.005668560042977333,
-0.021484490483999252,
0.017894305288791656,
0.03860089182853699,
-0.02423584647476673,
-0.0191485658288002,
0.031686604022979736,
-0.02114718221127987,
-0.02918585203588009,
-0.02990812063217163,
0.018034392967820168,
0.018933113664388657,
-0.01657906174659729,
-0.020938027650117874,
0.033406127244234085,
-0.05324321612715721,
0.008697710931301117,
-0.026855623349547386,
-0.04013960063457489,
-0.0637609139084816,
-0.0661577507853508,
-0.017424890771508217,
-0.03372478112578392,
0.004518051631748676,
0.023053843528032303,
0.007521944586187601,
-0.032624080777168274,
0.03693937882781029,
0.06622295081615448,
-0.002614417113363743,
-0.050584934651851654,
0.01900300197303295,
0.00030905427411198616,
-0.032027848064899445,
0.009282799437642097,
0.01571734808385372,
0.024017605930566788,
0.06689763814210892,
0.006410670466721058,
0.03325967490673065,
0.015634458512067795,
-0.0035165054723620415,
0.004920732229948044,
-0.02702968381345272,
0.020162826403975487,
0.048612989485263824,
0.021207008510828018,
0.004321209155023098,
-0.04200403019785881,
0.03125816583633423,
-0.01467953622341156,
0.0007571003516204655,
-0.030220085754990578,
0.07311573624610901,
0.04736780375242233,
0.01212872751057148,
-0.02935781143605709,
-0.030400030314922333,
0.053524795919656754,
0.019412225112318993,
0.04292067140340805,
0.026815975084900856,
0.00859778467565775,
-0.017965149134397507,
0.022311171516776085,
-0.00233575701713562,
-0.07978512346744537,
0.06754935532808304,
-0.004470731597393751,
0.013900014571845531,
-0.0016647765878587961,
-0.021540651097893715,
0.05203023925423622,
0.003908208571374416,
-0.03994080051779747,
0.045805975794792175,
0.07132160663604736,
0.025353729724884033,
-0.02705666422843933,
0.05448310822248459,
-0.017626812681555748,
-0.02345907688140869,
-0.052655939012765884,
-0.028391947969794273,
-0.03701609745621681,
-0.021651141345500946,
0.015267477370798588,
0.012373438104987144,
-0.06875506788492203,
-0.06541712582111359,
0.0003492413379717618,
-0.0066919331438839436,
-0.059908490628004074,
-0.00722853047773242,
-0.049871303141117096,
0.06956009566783905,
-0.0009510198724456131,
-0.04456564411520958,
-0.03259626775979996,
-0.01253551710397005,
0.014208333566784859,
-0.055777158588171005,
-0.015561490319669247,
0.030643997713923454,
0.0022802152670919895,
-0.013970899395644665,
0.02307334542274475,
-0.033571746200323105,
0.013528046198189259,
-0.030799437314271927,
-0.01947758160531521,
0.012131608091294765,
0.026143673807382584,
0.014284231700003147,
-0.042971763759851456,
0.010805566795170307,
-0.03799176216125488,
0.08646487444639206,
-0.046344880014657974,
-0.022743288427591324,
0.02448902279138565,
0.012059352360665798,
0.01683836244046688,
0.024568816646933556,
-0.06987600028514862,
-0.027301643043756485,
-0.02692592144012451,
0.020265918225049973,
-0.02863687090575695,
0.049727942794561386,
0.029130207374691963,
0.00943311583250761,
0.004929669201374054,
-0.005507178138941526,
-0.05085700750350952,
-0.01533612608909607,
-0.01874358579516411,
-0.023236136883497238,
0.01884966716170311,
-0.060162678360939026,
-0.0008061134140007198,
-0.009235787205398083,
0.0041794548742473125,
0.03438325971364975,
0.00019038032041862607,
0.021903816610574722,
0.016332177445292473,
-0.044908374547958374,
-0.023042909801006317,
0.013121589086949825,
-0.0027070140931755304,
-0.011989101767539978,
0.014722001738846302,
-0.0054087042808532715,
0.02719942480325699,
0.00477450480684638,
-0.017884306609630585,
-0.010669408366084099,
0.027236243709921837,
-0.024640848860144615,
0.0015582225751131773,
-0.010821276344358921,
0.005247924476861954,
-0.008523576892912388,
0.011290377005934715,
-0.03709555044770241,
0.018502045422792435,
0.07344081252813339,
0.04758772999048233,
0.03485868498682976,
0.05233839899301529,
-0.015369958244264126,
-0.04827946797013283,
-0.017579924315214157,
0.014215654693543911,
0.021629059687256813,
0.04085065424442291,
0.02032598853111267,
0.033223092555999756,
0.0008802798110991716,
-0.0025350151117891073,
0.0392337329685688,
-0.02413628250360489,
-0.027774112299084663,
0.04284537956118584,
-0.06624545156955719,
0.007666002027690411,
0.017616352066397667,
0.027257109060883522,
-0.00827130675315857,
-0.009087742306292057,
0.024639388546347618,
0.004687395412474871,
-0.05664227902889252,
0.048543401062488556,
-0.00011007425200659782,
-0.0075895339250564575,
0.022409966215491295,
0.013905063271522522,
0.08122266829013824,
-0.02866438776254654,
-0.01777557283639908,
0.021923065185546875,
-0.0394299253821373,
0.01891406998038292,
0.030353957787156105,
0.03283623605966568,
-0.0016100539360195398,
0.00606381893157959,
-0.06610727310180664,
-0.023310793563723564,
0.04871467873454094,
0.004789301194250584,
0.0030557927675545216,
0.06467396020889282,
0.030932093039155006,
0.017127830535173416,
-0.011624069884419441,
0.021199552342295647,
0.03206981346011162,
0.0180727057158947,
0.030090725049376488,
-0.024292847141623497,
-0.005803640931844711,
0.002364266198128462,
-0.013041606172919273,
0.012352638877928257,
0.08155076950788498,
0.01956549473106861,
-0.0009266124689020216,
-0.04114576801657677,
0.0428185798227787,
-0.0781371146440506,
-0.061599403619766235,
0.053683288395404816,
0.06227715685963631,
0.004110765643417835,
0.0037386941257864237,
-0.04513172060251236,
0.05647137761116028,
0.00532559072598815,
-0.002194428350776434,
0.00645032711327076,
0.001213249284774065,
0.09078710526227951,
0.010921165347099304,
-0.010002383030951023,
-0.05454105883836746,
0.01970428042113781,
-0.03780264034867287,
-0.0516945943236351,
0.05541393905878067,
-0.004794809501618147,
-0.03812864050269127,
0.033574264496564865,
-0.01305041741579771,
0.05308179557323456,
0.03569016233086586,
-0.02561960555613041,
0.027919571846723557,
0.007234550081193447,
-0.07223353534936905,
-0.007417478132992983,
-0.007537649478763342,
-0.028416873887181282,
-0.024784842506051064,
-0.016904354095458984,
0.00819395761936903,
-0.018011510372161865,
-0.0010448163375258446,
0.014662710018455982,
-0.028615929186344147,
-0.022502876818180084,
-0.0359172523021698,
0.045735638588666916,
0.032114751636981964
] |
Série / Division :ENR - DMTGTexte :L'article 22 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 relève de 300 000 € à 500 000 € le montant de l'abattement prévu à l'article 790 A du code général des impôts, applicable en cas de donations au personnel salarié d'une entreprise.Ces dispositions s'appliquent aux donations réalisées à compter du 1er janvier 2024.Actualité liée :XDocument lié :BOI-ENR-DMTG-20-30-20-20 : ENR - Mutations à titre gratuit - Donations - Assiette, liquidation, paiement des droits et obligations des redevables - Liquidation et paiement des droits - AbattementsSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00031 | https://bofip.impots.gouv.fr/bofip/14139-PGP.html/ACTU-2024-00031 | 2024-03-19 00:00:00 | aaf4e365f93d2d25220bd7aac6fbe1cab85e56f46e9f7bb546854ec10d63371e | [
-0.01679236628115177,
0.029321838170289993,
-0.07385225594043732,
0.0023307271767407656,
-0.04465404525399208,
-0.07185043394565582,
-0.055904947221279144,
0.018531709909439087,
0.0581318698823452,
-0.08087486028671265,
-0.07692863792181015,
0.06631690263748169,
0.003977944143116474,
-0.014699563384056091,
-0.036149561405181885,
0.03696596622467041,
0.03848465904593468,
0.0636528879404068,
0.006539796944707632,
-0.02567632682621479,
0.0973927453160286,
0.03838149830698967,
-0.02034754306077957,
0.04930355027318001,
0.039324477314949036,
0.026882875710725784,
0.0459987074136734,
-0.08132176846265793,
0.04723859950900078,
-0.01696430891752243,
-0.04547950625419617,
-0.06199052184820175,
0.08266281336545944,
0.019339270889759064,
0.026512885466217995,
-0.013610376976430416,
0.021312540397047997,
0.0034842563327401876,
0.0006659439532086253,
0.05234126001596451,
0.06838848441839218,
-0.05189166218042374,
0.02818322367966175,
0.02217034064233303,
0.0019466449739411473,
0.030940888449549675,
0.018054179847240448,
0.09806762635707855,
-0.011159991845488548,
0.04813997820019722,
0.00045121644507162273,
0.03370298445224762,
0.02839100919663906,
0.00454050162807107,
0.00522243557497859,
0.011877897195518017,
-0.05739710107445717,
0.03219365328550339,
0.026096967980265617,
-0.001729532377794385,
-0.022184181958436966,
-0.001953345723450184,
0.028268417343497276,
0.00791191216558218,
-0.04078247770667076,
-0.018384290859103203,
0.02961660362780094,
-0.01810847967863083,
0.14619266986846924,
0.055862292647361755,
0.0237125251442194,
0.0742018073797226,
-0.0064974501729011536,
0.026740586385130882,
0.026627657935023308,
0.08107287436723709,
-0.03679874539375305,
0.02281992696225643,
0.03174928203225136,
0.04634528234601021,
-0.017281029373407364,
0.013018443249166012,
0.04322733357548714,
0.020165076479315758,
-0.013244198635220528,
-0.0022319781128317118,
0.05889708176255226,
-0.022462796419858932,
0.01055788341909647,
0.014277993701398373,
0.02459750510752201,
0.07144517451524734,
0.01981797255575657,
0.022897273302078247,
0.0499412938952446,
0.023986119776964188,
-0.03380092978477478,
0.037564534693956375,
0.04320627078413963,
0.035955846309661865,
0.03208479657769203,
0.017402417957782745,
0.02749292179942131,
0.004064950626343489,
0.019865691661834717,
-0.021357908844947815,
0.04378969594836235,
-0.0037574470043182373,
0.04850815236568451,
-0.02229144610464573,
-0.01993357390165329,
0.030238077044487,
-0.04737795144319534,
-0.06074265018105507,
-0.048152774572372437,
0.013261196203529835,
0.059296850115060806,
-0.03708823770284653,
-0.004221863113343716,
-0.0011074485955759883,
-0.016503693535923958,
0.01339669805020094,
-0.06445544958114624,
-0.017616048455238342,
-0.0663163959980011,
-0.008806287311017513,
0.0014188708737492561,
0.02187230810523033,
-0.021715320646762848,
0.014244663529098034,
0.06325051188468933,
0.048219092190265656,
0.033365726470947266,
-0.0812014788389206,
-0.04526878520846367,
-0.007123568095266819,
-0.04406534507870674,
0.07385097444057465,
-0.007358986418694258,
0.07684076577425003,
-0.03932969644665718,
0.03185565024614334,
-0.05503157153725624,
-0.01553188543766737,
0.009935008361935616,
0.024149343371391296,
-0.037466567009687424,
0.02120164968073368,
0.024682199582457542,
0.00771526200696826,
-0.08312731981277466,
0.01852484419941902,
0.004674673080444336,
-0.03220124915242195,
0.006440603639930487,
-0.01631624810397625,
-0.04273103550076485,
0.05384970083832741,
-0.05618390440940857,
-0.03432837128639221,
0.011872163973748684,
0.022101419046521187,
0.026668502017855644,
-0.02214794233441353,
-0.03461800515651703,
-0.04708715155720711,
0.009939534589648247,
0.021167781203985214,
0.02722379006445408,
0.008103951811790466,
-0.1215023472905159,
0.025229597464203835,
-0.005372980609536171,
-0.0014362751971930265,
-0.0344526581466198,
-0.02145175077021122,
0.003952858038246632,
0.003112344304099679,
0.003161714179441333,
0.07094909250736237,
-0.023287378251552582,
-0.0415383018553257,
0.042552221566438675,
-0.003812624840065837,
-0.005935268476605415,
-0.0024162938352674246,
-0.04250847548246384,
-0.03380020707845688,
0.04382649436593056,
0.0340765081346035,
-0.030503716319799423,
0.005584850441664457,
-0.05056460574269295,
0.017151696607470512,
-0.008733374066650867,
-0.09139132499694824,
-0.013081424869596958,
0.006436571944504976,
0.023229870945215225,
-0.03865423426032066,
0.01357236411422491,
0.015077833086252213,
0.022104281932115555,
-0.013407768681645393,
-0.034437116235494614,
-0.08703706413507462,
-0.03104609251022339,
0.004283894784748554,
-0.02622167207300663,
-0.04120701178908348,
0.04375005513429642,
0.0005986448959447443,
0.004862514790147543,
-0.010902581736445427,
0.02261647768318653,
-0.05257464945316315,
-0.03847119212150574,
-0.018241036683321,
0.01912115328013897,
-0.025736816227436066,
0.017219776287674904,
-0.04889655485749245,
-0.04034705087542534,
-0.043889015913009644,
0.01664068177342415,
0.040136758238077164,
-0.04461007937788963,
0.02022627741098404,
-0.02405778504908085,
-0.018559841439127922,
0.021707333624362946,
0.003211246570572257,
-0.023547455668449402,
0.006138537544757128,
-0.0028981375508010387,
-0.01952853985130787,
-0.024872617796063423,
-0.02567470632493496,
0.0011157899862155318,
0.017361760139465332,
0.008214058354496956,
-0.015489025041460991,
0.047292549163103104,
0.015157175250351429,
0.0045152343809604645,
-0.017120711505413055,
-0.05384084954857826,
-0.02507689967751503,
-0.06730809807777405,
0.05201784893870354,
-0.033444978296756744,
0.04892956465482712,
-0.03959595039486885,
0.019128339365124702,
-0.04221728816628456,
-0.040558136999607086,
0.006725780200213194,
0.0308796726167202,
0.013917619362473488,
-0.019921129569411278,
-0.024237245321273804,
-0.02692241407930851,
-0.033461034297943115,
-0.0018702581292018294,
0.028120871633291245,
-0.05925798416137695,
0.06408709287643433,
-0.007708996068686247,
-0.01854613423347473,
-0.034110620617866516,
-0.005576621741056442,
0.040824513882398605,
0.04835321009159088,
0.05419487878680229,
-0.052775751799345016,
0.018758684396743774,
-0.06825954467058182,
-0.015788737684488297,
0.05057746544480324,
-0.00728785851970315,
-0.005647788289934397,
-0.01760055683553219,
0.03637149557471275,
0.002760903909802437,
-0.006903168745338917,
0.025848515331745148,
0.005634843837469816,
0.030521204695105553,
-0.020195908844470978,
-0.027218664065003395,
-0.007451976183801889,
-0.05659497156739235,
-0.031684573739767075,
0.003908749204128981,
0.0007018072064965963,
-0.0007943835225887597,
-0.022042719647288322,
0.029796946793794632,
0.0020491802133619785,
0.0009052015957422554,
-0.03142349794507027,
-0.019639287143945694,
-0.04573671519756317,
0.010242954827845097,
-0.015692031010985374,
-0.03712499141693115,
0.003012223867699504,
-0.018037624657154083,
-0.02242441661655903,
0.08212830126285553,
0.020131917670369148,
-0.013454183004796505,
-0.013209881260991096,
-0.020200470462441444,
0.05440102890133858,
0.06082314997911453,
-0.0052886344492435455,
0.05660906061530113,
0.026067782193422318,
-0.01776106096804142,
-0.011768963187932968,
0.1253497302532196,
-0.013587847352027893,
0.024369459599256516,
-0.08964453637599945,
-0.029861239716410637,
0.009916640818119049,
-0.004848663695156574,
-0.026646656915545464,
0.014167336747050285,
0.01606094278395176,
0.02209860272705555,
0.03936034068465233,
-0.04481804370880127,
-0.021064551547169685,
-0.03165944665670395,
-0.01751936785876751,
-0.07409457862377167,
-0.008672171272337437,
0.048730697482824326,
0.0699453353881836,
0.020009372383356094,
-0.07379438728094101,
-0.012244549579918385,
0.05708915740251541,
0.025756241753697395,
0.041224006563425064,
-0.007055303081870079,
0.057780589908361435,
0.004393816459923983,
-0.012723740190267563,
0.036237552762031555,
0.06790541857481003,
0.10100442171096802,
0.027630995959043503,
-0.011059023439884186,
-0.011763123795390129,
-0.020786872133612633,
-0.037131860852241516,
0.018741808831691742,
-0.011503397487103939,
-0.039932504296302795,
-0.02931327186524868,
0.03942643851041794,
0.0068901460617780685,
0.05054248124361038,
0.018070600926876068,
0.03458864241838455,
-0.011774344369769096,
0.045183174312114716,
0.00681257713586092,
0.01249298918992281,
-0.012502855621278286,
0.04258284717798233,
-0.014249473810195923,
0.024157971143722534,
0.009697685949504375,
0.01882299967110157,
-0.003784711705520749,
-0.013002564199268818,
0.009579374454915524,
0.007164263166487217,
0.017999792471528053,
-0.024322763085365295,
0.026318639516830444,
0.058291442692279816,
0.005529656540602446,
-0.027085985988378525,
-0.012712027877569199,
-0.02207620069384575,
0.013776848092675209,
-0.022614430636167526,
0.03327663242816925,
0.015767086297273636,
0.06089401617646217,
-0.0003058132133446634,
0.021562965586781502,
0.033668771386146545,
0.02981685660779476,
-0.0018278516363352537,
-0.020234372466802597,
-0.010001528076827526,
0.006323763635009527,
0.05393361672759056,
0.013100185431540012,
0.01673317514359951,
0.02961675263941288,
-0.012263156473636627,
-0.04970067739486694,
-0.0035895470064133406,
0.06277410686016083,
0.0038327588699758053,
0.0376821905374527,
-0.03218230605125427,
0.028159258887171745,
-0.016290241852402687,
0.01805380918085575,
0.08624564856290817,
0.15653479099273682,
-0.022825157269835472,
0.01430402509868145,
0.059583261609077454,
0.032595060765743256,
-0.009966480545699596,
-0.019328847527503967,
-0.010368804447352886,
0.016936039552092552,
0.09374884516000748,
-0.022990241646766663,
0.05136854574084282,
-0.007995633408427238,
0.01716555655002594,
0.0031080928165465593,
-0.04157116636633873,
-0.049104683101177216,
-0.022387901321053505,
-0.038647912442684174,
-0.025968406349420547,
0.03327208384871483,
-0.009990481659770012,
0.020548580214381218,
0.040496934205293655,
0.010242355987429619,
-0.04656609892845154,
-0.01973363570868969,
-0.020453380420804024,
0.018345560878515244,
-0.035796381533145905,
0.004989605396986008,
0.021081428974866867,
-0.06398934125900269,
0.028330594301223755,
-0.008647003211081028,
-0.0209845881909132,
0.0168573297560215,
0.035718273371458054,
-0.03147280216217041,
0.02204366959631443,
-0.007425387855619192,
0.009436862543225288,
-0.046966712921857834,
0.023824471980333328,
0.027257060632109642,
-0.0077516790479421616,
0.040703095495700836,
0.007713584695011377,
0.00937375333160162,
0.021405894309282303,
0.05824676528573036,
-0.01658070646226406,
-0.001041651121340692,
0.026873428374528885,
-0.00643910514190793,
-0.044738076627254486,
0.020085521042346954,
0.009908917360007763,
-0.044050633907318115,
-0.006431420333683491,
-0.02276802621781826,
-0.014383375644683838,
-0.024604639038443565,
0.03860678896307945,
0.01709478534758091,
0.05021178722381592,
-0.0050001442432403564,
0.027633389458060265,
-0.004448059480637312,
-0.023994116112589836,
-0.031359899789094925,
0.06125107407569885,
0.0640600323677063,
0.0078066252171993256,
0.026607125997543335,
-0.022374771535396576,
-0.017164018005132675,
0.07059943675994873,
-0.02129458263516426,
-0.03679155558347702,
0.01365706417709589,
-0.010165062732994556,
-0.017604311928153038,
-0.029046999290585518,
0.03788217157125473,
-0.005394503474235535,
0.020679276436567307,
-0.02617424912750721,
0.04136751592159271,
-0.0006539273890666664,
-0.01506009604781866,
-0.029017630964517593,
-0.018255025148391724,
-0.044051673263311386,
-0.04003094881772995,
-0.004875062964856625,
-0.04582160711288452,
-0.027227705344557762,
0.009234527125954628,
-0.02728148363530636,
-0.07945528626441956,
0.06649459153413773,
0.1018168181180954,
0.0278937891125679,
-0.010405109263956547,
0.00449759978801012,
-0.08707600086927414,
-0.01702228933572769,
0.02034679427742958,
0.086729034781456,
0.035943206399679184,
0.06751541048288345,
0.011494160629808903,
0.017708590254187584,
0.011367157101631165,
-0.014778525568544865,
-0.008326013572514057,
0.06967142969369888,
0.010231604799628258,
0.039281826466321945,
0.03207048401236534,
0.0006734027992933989,
-0.017601320520043373,
-0.007099699229001999,
0.028042519465088844,
-0.04727994650602341,
-0.0017065530410036445,
0.011151012033224106,
0.009186464361846447,
-0.007787346374243498,
-0.04002333804965019,
-0.03586200624704361,
0.019354864954948425,
0.024156220257282257,
0.04650595411658287,
0.06044532731175423,
-0.05794085934758186,
-0.02029740996658802,
-0.008612451143562794,
0.047561582177877426,
-0.03748738020658493,
0.047214798629283905,
-0.031428609043359756,
-0.030544845387339592,
-0.04155135899782181,
-0.021942991763353348,
0.04260188713669777,
-0.04373587667942047,
0.0058545577339828014,
-0.04211612418293953,
0.08112369477748871,
0.024977758526802063,
-0.028667762875556946,
-0.03758668154478073,
-0.028170524165034294,
-0.019210252910852432,
-0.057880692183971405,
0.02297062985599041,
-0.027869269251823425,
-0.01560282427817583,
-0.04800361394882202,
0.0006823315052315593,
-0.005553208291530609,
0.02025117725133896,
0.025170525535941124,
0.014243136160075665,
-0.03680681809782982,
-0.02199455164372921,
-0.061749156564474106,
0.05897185206413269,
-0.03442162275314331,
-0.009753838181495667,
-0.0231112539768219,
-0.06545925885438919,
-0.018369171768426895,
-0.048136528581380844,
0.04694788157939911,
-0.013212555088102818,
0.02153443545103073,
-0.06799714267253876,
0.019428642466664314,
-0.010195327922701836,
0.03827788308262825,
-0.025197360664606094,
-0.03887679800391197,
0.01949707418680191,
0.01766175962984562,
0.024938123300671577,
0.005600371863692999,
-0.029715780168771744,
-0.03616524860262871,
-0.032481443136930466,
0.03130405396223068,
0.003496559103950858,
0.0010803391924127936,
0.039607781916856766,
0.018294386565685272,
0.02827185019850731,
-0.02345966547727585,
0.013430093415081501,
-0.03534583002328873,
-0.00659354729577899,
-0.018136093392968178,
-0.0123856570571661,
0.0446455180644989,
-0.008608351461589336,
-0.007254104129970074,
0.00927900429815054,
-0.006472560577094555,
-0.05926100164651871,
-0.034431301057338715,
-0.0007116157794371247,
-0.019824041053652763,
-0.036891911178827286,
-0.019541895017027855,
0.007271493785083294,
-0.035418540239334106,
0.0027375391218811274,
-0.03313194960355759,
0.0018230101559311152,
-0.03228576108813286,
-0.07239345461130142,
-0.011177445761859417,
-0.02249351516366005,
-0.011198796331882477,
0.018805360421538353,
0.025352902710437775,
-0.01912890188395977,
0.012768818065524101,
-0.013959136791527271,
-0.027646144852042198,
0.002455123234540224,
0.01164895761758089,
-0.05153995752334595,
0.02830200456082821,
-0.006267049815505743,
-0.0037662137765437365,
-0.020306196063756943,
-0.018522221595048904,
-0.043360598385334015,
-0.07059811055660248,
0.046192415058612823,
0.0020786502864211798,
0.018680142238736153,
0.010467387735843658,
-0.05269834026694298,
-0.04887763783335686,
0.027631618082523346,
0.005162020213901997,
0.023693203926086426,
0.015329977497458458,
-0.005225742235779762,
-0.022088875994086266,
-0.0360899418592453,
-0.01665404438972473,
0.006796596571803093,
-0.060749784111976624,
-0.05000906437635422,
0.01334355492144823,
-0.022159703075885773,
-0.013721264898777008,
0.012310782447457314,
0.03464145585894585,
-0.0113086411729455,
0.004108163993805647,
0.010217046365141869,
-0.008083648048341274,
-0.0002820133522618562,
-0.024708321318030357,
0.03630343824625015,
0.007130749523639679,
0.0024765937123447657,
-0.005402829963713884,
0.005502201616764069,
0.009145685471594334,
-0.028623605147004128,
0.018119944259524345,
-0.023593595251441002,
0.03885443136096001,
0.010401129722595215,
0.006435329560190439,
0.038774821907281876,
0.07286194711923599,
0.00843602791428566,
-0.06387592852115631,
0.038325466215610504,
0.0643906369805336,
-0.03523389250040054,
0.025745762512087822,
-0.006609995383769274,
0.04214802384376526,
-0.009952853433787823,
0.029163219034671783,
0.04158630222082138,
0.027366582304239273,
0.013004120439291,
-0.037556298077106476,
0.02593470737338066,
-0.006722905673086643,
0.000035413635487202555,
0.005606252700090408,
0.04338807612657547,
-0.018030328676104546,
-0.005474312696605921,
-0.04033965989947319,
0.03569294512271881,
-0.033501699566841125,
-0.0046346611343324184,
0.08898939192295074,
0.08083034306764603,
0.01786339469254017,
-0.04838957637548447,
-0.003232397837564349,
0.02814808487892151,
-0.05418210104107857,
-0.044677022844552994,
-0.005381286144256592,
-0.007863990031182766,
0.02131609432399273,
0.03568297624588013,
-0.04842836409807205,
0.04720539227128029,
0.040350206196308136,
-0.03558937832713127,
-0.014913707040250301,
0.01925387792289257,
0.007779398933053017,
0.00940713007003069,
0.03717021271586418,
-0.01873989775776863,
0.03267994895577431,
0.05071559175848961,
-0.032578494399785995,
0.029584350064396858,
-0.0007553973700851202,
0.04692530632019043,
-0.0036186478100717068,
-0.02411426417529583,
-0.03801601752638817,
0.06794070452451706,
-0.009854177944362164,
0.006042507942765951,
0.04449622333049774,
-0.03239563852548599,
-0.0035314764827489853,
-0.0388757549226284,
-0.018557831645011902,
-0.010922849178314209,
-0.013449509628117085,
0.025072120130062103
] |
Série / Divisions :TCAS - ASSUR ; TCAS - AUTTexte :1/ 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). Le champ de cette exonération comprend la part se rapportant à l'obligation d'assurance en matière de circulation de véhicules terrestres à moteur prévue à l'article L. 211-1 du code des assurances (C. assur.).Pour les conventions pour lesquelles la prise d'effet des garanties intervient entre le 1er janvier 2024 et le 31 décembre 2024, l'exonération est limitée à 75 % de la taxe.2/ En matière de taxes assimilées à la TCAS, l'article 1er de l'ordonnance n° 2022-1075 du 29 juillet 2022 portant développement des outils de gestion des risques climatiques en agriculture a modernisé le fonds national de gestion des risques en agriculture. La présente publication tire les conséquences de cette modification et supprime également les commentaires relatifs à la gestion des risques en agriculture dans les départements d'outre-mer, le fonds de garantie des calamités agricoles dans les départements d'outre-mer n'étant plus financé par une taxe assimilée à la taxe sur les convention d'assurances mais par le budget général de l’État (code rural et de la pêche maritime, art. L. 374-13).3/ Enfin, le III de l'article 85 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a prévu, à compter du 1er janvier 2021, l'intégration au budget de l'État du fonds de prévention des risques naturels majeurs prévu à l'article L. 561-3 du code de l'environnement et du prélèvement le finançant. En conséquence, un 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 C. assur. a été codifié à l'article 235 ter ZE du CGI. La présente publication tire les conséquences de ces modifications et apporte, en outre, une précision sur les modalités de versement du prélèvement en cas de coassurance.Actualité liée :XDocuments liés :BOI-TCAS-ASSUR-10-40-50 : TCAS - Taxe sur les conventions d'assurance - Exonérations - Contrats relatifs à certains véhicules terrestres à moteurBOI-TCAS-ASSUR-30-10-30 : TCAS - Taxe sur les conventions d'assurances - Tarifs applicables - Assurances des véhicules terrestres à moteurBOI-TCAS-AUT : TCAS - Taxes assimiléesBOI-TCAS-AUT-30 : TCAS - Taxes assimilées - Contributions additionnelles au fonds national de gestion des risques en agriculture BOI-TCAS-AUT-50 : TCAS - Taxes assimilées - Prélèvement sur le produit des primes ou cotisations additionnelles relatives à la garantie contre le risque de catastrophes naturellesSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00026 | https://bofip.impots.gouv.fr/bofip/14134-PGP.html/ACTU-2024-00026 | 2024-06-19 00:00:00 | 8e6a82c8f982a45e1791a01a81776b3c4cfe3d380476cb9dbad8090d48895695 | [
-0.014877794310450554,
0.0437159389257431,
0.006748928688466549,
0.06945538520812988,
0.0003394370141904801,
-0.010060041211545467,
-0.01285671815276146,
-0.047371771186590195,
0.05365334451198578,
-0.03259609267115593,
-0.006967293098568916,
-0.011644317768514156,
0.016297556459903717,
-0.03823082149028778,
-0.04623684287071228,
0.05662968009710312,
0.08305981010198593,
0.1206408366560936,
0.01418311707675457,
0.060106031596660614,
0.08183073997497559,
0.05387934669852257,
-0.022661950439214706,
0.07698757946491241,
0.022985944524407387,
-0.012918372638523579,
0.004559516441076994,
-0.07668186724185944,
-0.07928366214036942,
-0.05831094831228256,
-0.11544037610292435,
-0.02394052781164646,
0.046639032661914825,
0.013004252687096596,
0.014366422779858112,
-0.03414571285247803,
0.015885381028056145,
0.0027631826233118773,
0.05395680293440819,
0.09148523211479187,
0.060143616050481796,
0.005083826370537281,
0.0757480040192604,
-0.012252683751285076,
-0.001969697652384639,
0.014464277774095535,
-0.029731880873441696,
0.049007952213287354,
0.02832172065973282,
0.03829913213849068,
-0.03335480019450188,
0.0023599618580192327,
0.05198502540588379,
-0.019537346437573433,
0.04879521578550339,
0.07497746497392654,
-0.07015307992696762,
0.012766166590154171,
0.07370773702859879,
-0.011377030983567238,
0.039272207766771317,
-0.002585980109870434,
-0.008800334297120571,
-0.012820758856832981,
-0.03169214725494385,
0.0010826378129422665,
0.009826975874602795,
0.0006036893464624882,
0.0991886705160141,
-0.03752283751964569,
-0.025553042069077492,
0.06715025752782822,
-0.010195833630859852,
0.051184654235839844,
-0.03460001200437546,
0.044837575405836105,
-0.007111180108040571,
0.021926643326878548,
0.02437610924243927,
0.015016717836260796,
-0.088440902531147,
0.0027446544263511896,
0.03092099167406559,
-0.006311104167252779,
-0.027027610689401627,
-0.004597078543156385,
-0.008276766166090965,
-0.014258217997848988,
0.0030819170642644167,
-0.002055591205134988,
0.010274075902998447,
0.058802053332328796,
0.0008027948788367212,
0.05737132206559181,
0.0484139621257782,
0.015810413286089897,
-0.01930546946823597,
-0.0207343902438879,
-0.0058992523699998856,
0.09157663583755493,
0.059017859399318695,
0.02158929780125618,
0.049303606152534485,
-0.018522512167692184,
-0.007127670571208,
-0.011493493802845478,
0.02536928839981556,
-0.05509980395436287,
-0.026721149682998657,
-0.030136363580822945,
-0.03739691525697708,
-0.039045460522174835,
-0.02954641543328762,
-0.008042837493121624,
-0.015682095661759377,
0.036362867802381516,
-0.005823567975312471,
-0.04057972505688667,
-0.01676783338189125,
-0.01526440866291523,
-0.0298464298248291,
0.00017346457752864808,
-0.03177124634385109,
-0.015164406970143318,
-0.09769687801599503,
-0.00010956113692373037,
0.041361209005117416,
0.028738101944327354,
-0.022109052166342735,
-0.02993089333176613,
0.03880707919597626,
-0.001906181569211185,
-0.025621840730309486,
-0.05044946447014809,
-0.028923694044351578,
0.001593789434991777,
-0.05859554186463356,
0.02795661799609661,
0.02811489626765251,
0.04056892544031143,
-0.03408748656511307,
0.022829534485936165,
-0.03729087859392166,
0.034615371376276016,
0.01876847818493843,
0.0056130122393369675,
0.02539311721920967,
0.010563747957348824,
-0.003655670676380396,
0.0069293733686208725,
-0.00024818049860186875,
0.04933243617415428,
0.05195401981472969,
-0.005755722988396883,
0.034756097942590714,
-0.012809829786419868,
-0.019760802388191223,
0.07070527225732803,
-0.026924561709165573,
-0.036537639796733856,
0.0042974622920155525,
0.006017311941832304,
-0.008936240337789059,
-0.01457366906106472,
-0.039716605097055435,
-0.06789640337228775,
-0.01755589246749878,
0.028493929654359818,
0.019957005977630615,
0.004229522775858641,
-0.07128047943115234,
0.0364055335521698,
0.01707477867603302,
-0.010315089486539364,
-0.021826423704624176,
-0.00886230543255806,
0.009650405496358871,
0.011527272872626781,
-0.03135094419121742,
0.05996648222208023,
-0.044112008064985275,
-0.09612386673688889,
-0.032818589359521866,
0.025372087955474854,
0.03386176377534866,
0.01922886073589325,
0.019614657387137413,
-0.016749108210206032,
0.0009633898152969778,
0.010539998300373554,
-0.04234139621257782,
-0.004997012205421925,
-0.0492820143699646,
0.012927358038723469,
0.037483423948287964,
-0.12707525491714478,
0.0018870466155931354,
0.04765772446990013,
0.030324269086122513,
-0.02428484708070755,
-0.013804578222334385,
0.03362687677145004,
0.0012763956328853965,
0.022890500724315643,
0.004592807963490486,
-0.050677381455898285,
-0.047772735357284546,
-0.03371591866016388,
0.027072317898273468,
-0.030610717833042145,
0.03427056223154068,
-0.025902139022946358,
0.023059962317347527,
0.035134490579366684,
0.011461673304438591,
-0.008100730367004871,
-0.03655856475234032,
-0.0069479611702263355,
0.022586118429899216,
-0.03028523549437523,
0.027049241587519646,
-0.03608568012714386,
-0.007458128500729799,
-0.021882841363549232,
0.002883292268961668,
0.022695720195770264,
-0.043290697038173676,
0.036574941128492355,
0.013967059552669525,
-0.013267510570585728,
-0.007296041119843721,
-0.02002600021660328,
-0.016811786219477654,
-0.05063455551862717,
0.023669125512242317,
0.0023851364385336637,
-0.005010572262108326,
-0.0031348695047199726,
0.01626112125813961,
0.04565685987472534,
0.02454742044210434,
0.013052554801106453,
0.1106783002614975,
0.06400419026613235,
0.01249568723142147,
0.05267253518104553,
-0.09057058393955231,
0.01531074196100235,
-0.003159253392368555,
0.030689075589179993,
-0.014692679978907108,
0.024613838642835617,
-0.005918512120842934,
-0.06287739425897598,
-0.020098818466067314,
-0.022345395758748055,
0.015321162529289722,
0.0726812407374382,
-0.017536940053105354,
0.025354770943522453,
-0.049293871968984604,
-0.03891114145517349,
-0.04258731007575989,
-0.0034888451918959618,
0.03503881394863129,
-0.0934305489063263,
0.01729760132730007,
0.035764094442129135,
-0.04319492354989052,
-0.005557688884437084,
-0.02035311795771122,
0.042594630271196365,
0.06070409715175629,
0.003310539061203599,
-0.015885038301348686,
-0.01704336516559124,
-0.06437648832798004,
-0.019353467971086502,
0.02786143310368061,
0.00423490721732378,
-0.019617093726992607,
-0.03509929031133652,
0.0028378090355545282,
0.00009432921797269955,
-0.04055870324373245,
0.03144565969705582,
0.017151011154055595,
0.009822824038565159,
0.0020021756645292044,
0.032935984432697296,
0.01688317209482193,
-0.0012356539955362678,
-0.0036679543554782867,
0.05201416462659836,
-0.047891248017549515,
0.016371967270970345,
-0.021800445392727852,
0.032494284212589264,
0.0010901931673288345,
-0.019737321883440018,
-0.052301809191703796,
-0.040396928787231445,
-0.009638532064855099,
0.013484764844179153,
0.0007775882841087878,
-0.03182263299822807,
0.008945737034082413,
-0.055391356348991394,
0.013328233733773232,
0.09375033527612686,
-0.0241940189152956,
0.022696498781442642,
-0.045006558299064636,
0.016247572377324104,
0.05330014228820801,
0.04143138602375984,
0.030150489881634712,
-0.036366257816553116,
-0.020342478528618813,
-0.024587608873844147,
-0.0038846214301884174,
0.039743971079587936,
-0.05886727198958397,
0.061227235943078995,
-0.09377692639827728,
-0.03152690455317497,
0.0278481412678957,
0.003888839390128851,
-0.06016580015420914,
0.033563412725925446,
-0.002611174015328288,
0.01874428428709507,
0.04134948179125786,
-0.02785380184650421,
0.00732110720127821,
0.08268264681100845,
-0.012900812551379204,
-0.002239538123831153,
0.004185130819678307,
0.01637713797390461,
0.06267962604761124,
-0.00940709188580513,
-0.05261462554335594,
0.0025808303616940975,
0.05084126442670822,
-0.04023701325058937,
0.07185123860836029,
-0.002867376431822777,
0.023359110578894615,
-0.006701949052512646,
0.02134287916123867,
-0.015126509591937065,
0.0514715313911438,
0.07816851139068604,
-0.00036210380494594574,
-0.030942576006054878,
-0.04146504029631615,
0.04538577049970627,
-0.05038340762257576,
0.041146378964185715,
-0.013510034419596195,
-0.015210761688649654,
-0.02410019561648369,
0.02432226575911045,
0.002188607817515731,
0.0037092575803399086,
0.029075004160404205,
0.040214717388153076,
0.01658429019153118,
-0.017711659893393517,
-0.010890952311456203,
-0.008010276593267918,
0.03391759470105171,
0.03107067570090294,
-0.02144061028957367,
0.015194137580692768,
0.045204177498817444,
0.056672170758247375,
0.000478266563732177,
0.003090435406193137,
0.003046834608539939,
0.019494380801916122,
0.007375516928732395,
0.02078242599964142,
0.02926800400018692,
0.08958344161510468,
-0.014255746267735958,
-0.07068876922130585,
-0.039544347673654556,
-0.009375082328915596,
-0.00005438371590571478,
0.004485015291720629,
0.011668650433421135,
0.0037144040688872337,
0.033422134816646576,
-0.017582962289452553,
0.08972667902708054,
0.023379648104310036,
-0.028279244899749756,
0.001496940036304295,
0.016295894980430603,
0.01430304441601038,
0.036473631858825684,
-0.021591519936919212,
0.004690497647970915,
0.01662040874361992,
-0.008324846625328064,
-0.027856502681970596,
-0.06338843703269958,
-0.027830421924591064,
0.016284769400954247,
0.006573738530278206,
0.002965714316815138,
0.0034928666427731514,
0.06255072355270386,
0.008504454046487808,
0.012211116030812263,
0.06633919477462769,
0.1388533115386963,
0.0017629140056669712,
0.015249300748109818,
0.025983190163969994,
0.03238200396299362,
-0.02358013205230236,
-0.020817358046770096,
-0.012952416203916073,
0.04981932044029236,
0.09340844303369522,
-0.00019890697149094194,
0.025904491543769836,
-0.02007763832807541,
0.03503725305199623,
-0.032399509102106094,
-0.029074562713503838,
0.03896992281079292,
0.001152851153165102,
-0.019035425037145615,
-0.0009686450357548892,
0.012482876889407635,
-0.021360989660024643,
0.07321851700544357,
-0.00011715165601344779,
0.00860167108476162,
-0.07432243227958679,
-0.007187691517174244,
-0.020349349826574326,
-0.004306060262024403,
0.024103965610265732,
0.001060265931300819,
0.010086380876600742,
-0.04861864447593689,
0.032182805240154266,
-0.01465371623635292,
-0.04656720533967018,
0.016382507979869843,
0.005635385401546955,
-0.011072610504925251,
0.0107449721544981,
0.0327339731156826,
0.019593453034758568,
0.0005290550761856139,
-0.0006111468537710607,
-0.029649319127202034,
-0.01947225071489811,
0.030168816447257996,
-0.009956715628504753,
0.025850338861346245,
0.008807866834104061,
0.04924420267343521,
-0.01142222061753273,
-0.030440526083111763,
-0.009929139167070389,
-0.01685193181037903,
-0.013822696171700954,
-0.007244305219501257,
0.016241630539298058,
-0.023409897461533546,
0.02628955990076065,
0.02069345861673355,
-0.020907655358314514,
0.04904455691576004,
0.007679904345422983,
0.011905206367373466,
0.012265420518815517,
0.021252520382404327,
0.025970568880438805,
-0.028786364942789078,
-0.055443428456783295,
0.04603422060608864,
0.06797105818986893,
0.04780993238091469,
-0.029253093525767326,
-0.030886592343449593,
-0.00931482296437025,
0.008559776470065117,
0.022400900721549988,
0.01243588887155056,
-0.04340791702270508,
-0.01714516431093216,
-0.03545306250452995,
-0.012987595051527023,
-0.08722309023141861,
0.02174467407166958,
0.020010298117995262,
0.0844663605093956,
0.0029649462085217237,
0.08360722661018372,
-0.01986568421125412,
-0.02656671218574047,
-0.03355245664715767,
-0.011077368631958961,
-0.02450983040034771,
-0.07115896046161652,
-0.0377386212348938,
-0.026118459179997444,
0.018252022564411163,
-0.02244953252375126,
0.054948363453149796,
-0.03756805509328842,
-0.0100243566557765,
0.06748655438423157,
0.03203525021672249,
-0.018235839903354645,
-0.0005838637007400393,
-0.01089363731443882,
-0.027058517560362816,
-0.005269370973110199,
0.004235086962580681,
0.03818579390645027,
0.02992347441613674,
-0.01121585350483656,
0.014893213286995888,
0.011133200488984585,
0.04490236937999725,
0.005880717653781176,
0.05368278920650482,
0.07918862253427505,
0.06835868209600449,
0.020487399771809578,
-0.006108174100518227,
-0.0456375777721405,
0.03951115906238556,
-0.031912706792354584,
-0.02153104916214943,
0.005554867442697287,
0.01954251527786255,
0.03342403098940849,
-0.01581106334924698,
-0.03487585857510567,
-0.007900320924818516,
0.04921479523181915,
0.05877092480659485,
0.015427625738084316,
0.015720736235380173,
-0.022324664518237114,
-0.04698699712753296,
0.002083390485495329,
0.03615206480026245,
-0.009564115665853024,
0.09485374391078949,
-0.037111517041921616,
-0.007003548555076122,
0.00082313985330984,
-0.022947218269109726,
0.053058549761772156,
-0.058151356875896454,
-0.019008541479706764,
0.00041155738290399313,
0.0013276530662551522,
0.03835085406899452,
-0.026482144370675087,
-0.007448969874531031,
0.0101918401196599,
0.02114058844745159,
-0.03209700807929039,
0.020195674151182175,
-0.03216082602739334,
-0.04413481801748276,
-0.004506169818341732,
-0.012586911208927631,
-0.03190931677818298,
0.010650191456079483,
0.0029790587723255157,
-0.02759614586830139,
-0.03935113549232483,
0.0005823461106047034,
-0.018300727009773254,
0.04068445414304733,
-0.05486905202269554,
-0.03120138682425022,
0.007716428022831678,
0.02881070412695408,
0.014172720722854137,
-0.023903269320726395,
0.013913367874920368,
0.07851661741733551,
-0.0024369743186980486,
-0.004254054743796587,
0.0282168947160244,
-0.021515650674700737,
0.02257666364312172,
-0.03936798498034477,
0.018186718225479126,
0.03126707300543785,
-0.02325422316789627,
0.045220471918582916,
0.028434690088033676,
-0.046211883425712585,
-0.0366968996822834,
-0.019853491336107254,
-0.0077253589406609535,
0.013660036958754063,
0.017138121649622917,
0.022564399987459183,
-0.012657291255891323,
0.006317846942692995,
-0.003958045970648527,
0.014892947860062122,
-0.027290062978863716,
0.018364084884524345,
-0.022249097004532814,
0.04473040625452995,
0.01559117529541254,
-0.001816839212551713,
-0.0049843802116811275,
0.008061792701482773,
-0.029508819803595543,
-0.02196899987757206,
-0.007818926125764847,
-0.027345120906829834,
-0.07157474011182785,
-0.033256419003009796,
-0.018463144078850746,
-0.04802911728620529,
-0.05140569433569908,
0.056380704045295715,
-0.07100432366132736,
-0.006059505045413971,
-0.06532144546508789,
-0.0357721708714962,
-0.022868603467941284,
0.019917774945497513,
0.042297642678022385,
0.018710732460021973,
0.037343330681324005,
0.00013494286395143718,
0.009080475196242332,
-0.02195081114768982,
-0.011458723805844784,
-0.012826148420572281,
0.035914380103349686,
-0.028842832893133163,
0.00596759095788002,
-0.08764921873807907,
0.0030634081922471523,
0.014605394564568996,
-0.029636071994900703,
0.0034353984519839287,
-0.018870830535888672,
0.07278072088956833,
0.003928643651306629,
-0.0014971033670008183,
0.0694914311170578,
-0.04655471444129944,
-0.047376204282045364,
0.03529106453061104,
0.021150551736354828,
0.049995191395282745,
-0.0036526850890368223,
0.0018564496422186494,
0.034412845969200134,
-0.0012403496075421572,
-0.01564965583384037,
-0.0034826521296054125,
0.005567460786551237,
0.006282246205955744,
-0.023556899279356003,
-0.03829631954431534,
0.0069385408423841,
-0.048880450427532196,
0.015715934336185455,
-0.020116448402404785,
0.021762557327747345,
0.0008018295047804713,
0.014808385632932186,
-0.08037294447422028,
0.03592592477798462,
0.004123848397284746,
-0.022183634340763092,
0.021438216790556908,
0.012949030846357346,
0.06778444349765778,
-0.03965861722826958,
-0.0366949588060379,
0.02398497983813286,
-0.03440439701080322,
-0.019146045669913292,
-0.014293973334133625,
-0.007440779823809862,
-0.008041328750550747,
0.031439658254384995,
-0.026731528341770172,
-0.01608722098171711,
0.003605042351409793,
0.04059353843331337,
0.021888507530093193,
0.056986067444086075,
0.00820962805300951,
0.024787236005067825,
-0.008952811360359192,
-0.037294939160346985,
-0.009910709224641323,
-0.015899846330285072,
0.04036382958292961,
-0.04750164970755577,
-0.03542444109916687,
-0.03213946521282196,
-0.016572341322898865,
-0.02668554149568081,
0.05184122920036316,
-0.025482740253210068,
-0.05702076852321625,
-0.05560116469860077,
0.04195777699351311,
-0.02816137857735157,
-0.005496823228895664,
-0.03480173274874687,
0.045136693865060806,
-0.006565911695361137,
0.04240000993013382,
0.04127763211727142,
0.04150066524744034,
-0.05002863332629204,
-0.02125146985054016,
-0.035876281559467316,
0.006234358996152878,
-0.008847960270941257,
0.01522761769592762,
-0.022692928090691566,
-0.002714730566367507,
0.03528481349349022,
-0.030500337481498718,
-0.01222420483827591,
0.04555711895227432,
-0.04437389597296715,
-0.07317829132080078,
-0.017265141010284424,
0.03312060236930847,
0.026849213987588882,
0.0024291749577969313,
0.005297116469591856,
0.014033117331564426,
-0.01980007067322731,
0.010009488090872765,
0.016621852293610573,
-0.011532209813594818,
-0.03403543680906296,
-0.016642136499285698,
-0.08785935491323471,
0.016310786828398705,
0.0372590646147728,
0.00906639825552702,
0.006233774125576019,
-0.027233386412262917,
-0.02420840784907341,
-0.025249214842915535,
-0.07117801159620285,
0.007749840151518583
] |
Série / Division :INT - CVBTexte :Les commentaires doctrinaux sont mis à jour à la suite de la suspension de la convention fiscale entre la France et le Niger signée le 1er juin 1965. 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 :XDocument lié :BOI-INT-CVB-NER : INT - Convention fiscale entre la France et le NigerSignataire du document lié :Laurent Martel, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00187 | https://bofip.impots.gouv.fr/bofip/14397-PGP.html/ACTU-2024-00187 | 2024-09-04 00:00:00 | 0c5362f3aa1c5d732c0c6f71ebe9491738ac6f610d07aab5632a8ed99cc1803e | [
-0.02819046936929226,
0.04658887907862663,
-0.06357058137655258,
-0.011966146528720856,
-0.066977359354496,
-0.07543960958719254,
-0.02037922665476799,
0.021927716210484505,
0.04776588827371597,
-0.08982693403959274,
0.005125179886817932,
-0.0014895370695739985,
-0.042416855692863464,
-0.03725370019674301,
-0.045589953660964966,
0.09253570437431335,
0.0695515125989914,
0.010063832625746727,
0.06735523790121078,
-0.028700245544314384,
0.08350643515586853,
0.009267251938581467,
-0.023630503565073013,
0.031569577753543854,
-0.016046574339270592,
0.020506836473941803,
0.05496823415160179,
-0.08139220625162125,
-0.028645433485507965,
0.03641098737716675,
-0.05352937802672386,
0.00572361471131444,
0.02979743853211403,
0.012633741833269596,
0.055512771010398865,
-0.023066317662596703,
-0.043016109615564346,
0.01911531761288643,
0.007511376868933439,
-0.011359438300132751,
0.04145282506942749,
0.03662649542093277,
-0.014011549763381481,
0.002865449758246541,
0.01524798758327961,
0.0421050526201725,
-0.026329997926950455,
0.10584331303834915,
0.004723299294710159,
-0.010471171699464321,
0.0023770059924572706,
0.03129459172487259,
-0.01763647049665451,
-0.033567413687705994,
0.026502154767513275,
0.07642392814159393,
-0.07284266501665115,
0.010831261053681374,
0.10567986965179443,
-0.03075096383690834,
-0.02805725298821926,
-0.0026082384865731,
0.027574211359024048,
0.04944159835577011,
-0.021338852122426033,
-0.04291069135069847,
0.020543403923511505,
-0.0033011408522725105,
0.08355405181646347,
-0.029692742973566055,
0.03271522745490074,
-0.02594255469739437,
-0.012839701026678085,
0.021638372913002968,
0.016992313787341118,
0.03654045984148979,
-0.01619403064250946,
0.01090554241091013,
-0.01280208583921194,
0.02361786924302578,
-0.04977705329656601,
-0.023289652541279793,
0.023487068712711334,
0.03086995892226696,
0.03451133146882057,
-0.02624543011188507,
-0.020910633727908134,
0.0012464121682569385,
-0.03345528990030289,
0.056053005158901215,
-0.005919055547565222,
0.10938571393489838,
0.007129776291549206,
0.010642904788255692,
0.014746299013495445,
0.05364738032221794,
-0.01911952905356884,
0.032705821096897125,
0.006044515874236822,
0.051028624176979065,
-0.0294504277408123,
0.05392973870038986,
0.010799125768244267,
0.008310778066515923,
0.057194530963897705,
-0.021316466853022575,
0.0699836015701294,
-0.07234714925289154,
-0.0007162526017054915,
-0.01309437956660986,
-0.0243514534085989,
-0.05647577717900276,
-0.0781094953417778,
-0.02112583816051483,
0.026537492871284485,
0.07884949445724487,
0.023106375709176064,
-0.008156108669936657,
-0.008024943992495537,
-0.011560608632862568,
-0.02824760600924492,
0.001556206843815744,
-0.06409037113189697,
-0.0598326101899147,
-0.07641725987195969,
0.0013158400543034077,
0.05314556509256363,
0.03205712512135506,
0.01804700493812561,
-0.04864899441599846,
0.05304769426584244,
0.04060643911361694,
0.01636444218456745,
-0.08223597705364227,
-0.03320306912064552,
-0.03382246196269989,
0.01767410710453987,
0.03468916565179825,
0.031460270285606384,
0.02166334167122841,
-0.011934630572795868,
0.005674023646861315,
-0.06153222173452377,
-0.03031741827726364,
-0.027039948850870132,
-0.015787705779075623,
-0.01163642480969429,
-0.020038746297359467,
0.05098387598991394,
0.015086227096617222,
-0.02722771093249321,
0.00826931744813919,
-0.011845848523080349,
-0.0426606722176075,
0.019172340631484985,
-0.02565663866698742,
-0.04792636260390282,
0.015290622599422932,
-0.03435620665550232,
-0.039639558643102646,
0.09762408584356308,
0.0031870051752775908,
-0.03660423681139946,
-0.03413693979382515,
-0.07042895257472992,
0.008199679665267467,
0.04501670226454735,
-0.016629602760076523,
0.016665194183588028,
-0.0038884428795427084,
0.011908629909157753,
0.03234472870826721,
-0.014060880057513714,
-0.03911912813782692,
-0.045679349452257156,
0.04597672075033188,
0.005226460285484791,
-0.018318185582756996,
-0.09341210126876831,
0.07271438837051392,
0.014012784697115421,
-0.01299347449094057,
-0.04828326776623726,
0.027369339019060135,
0.12339767068624496,
0.026059601455926895,
-0.024733364582061768,
-0.015904050320386887,
0.04676033556461334,
0.010880070738494396,
-0.029768522828817368,
0.005601184442639351,
-0.027597445994615555,
0.018483757972717285,
0.005146860610693693,
-0.08067726343870163,
0.002563199494034052,
0.034425634890794754,
-0.018119042739272118,
-0.015958420932292938,
0.018666403368115425,
0.016648178920149803,
0.07649600505828857,
0.02111351117491722,
-0.025286996737122536,
-0.08425667136907578,
-0.0067116389982402325,
0.009764316491782665,
-0.012178730219602585,
-0.006039836443960667,
0.056823160499334335,
0.03653949499130249,
0.030543183907866478,
0.03473502770066261,
-0.026769986376166344,
-0.030788730829954147,
-0.08140390366315842,
-0.07036752998828888,
0.009954124689102173,
-0.07776936888694763,
-0.0011100686388090253,
-0.017780251801013947,
-0.07210568338632584,
-0.00732572702690959,
-0.014478500932455063,
0.029762040823698044,
-0.02513069659471512,
-0.018084639683365822,
0.015542999841272831,
0.023215893656015396,
0.07115387171506882,
-0.00009752561891218647,
-0.005825902801007032,
-0.008526168763637543,
0.003475184552371502,
-0.01566282846033573,
-0.038733527064323425,
0.04898213967680931,
0.05521886795759201,
0.05687396228313446,
0.00489913672208786,
0.006342426408082247,
0.04109577089548111,
0.024393171072006226,
0.014935819432139397,
-0.024069270119071007,
-0.006264143157750368,
-0.018506720662117004,
-0.01768498308956623,
0.06198885664343834,
-0.0073509905487298965,
0.030120238661766052,
-0.002412010682746768,
0.040756117552518845,
0.03562629595398903,
-0.007067052181810141,
-0.01123527530580759,
0.033678971230983734,
0.012655921280384064,
-0.011560040526092052,
-0.02722781151533127,
-0.01950795017182827,
-0.020053673535585403,
-0.0040955133736133575,
0.03149675950407982,
-0.08486950397491455,
0.03953751176595688,
0.00014573364751413465,
-0.04382733628153801,
-0.017116604372859,
-0.029102137312293053,
0.03729638084769249,
0.024407977238297462,
0.07152359932661057,
-0.009153177961707115,
0.016493678092956543,
-0.001220624428242445,
-0.021288912743330002,
0.034745220094919205,
-0.007505393587052822,
0.03119639866054058,
-0.013213795609772205,
-0.01331846509128809,
0.011078935116529465,
-0.009700587950646877,
0.025137944146990776,
0.02633572183549404,
-0.044832993298769,
-0.04268515110015869,
-0.016866734251379967,
-0.01243918389081955,
-0.022036220878362656,
-0.03079504892230034,
0.054048359394073486,
0.044972069561481476,
-0.07491353899240494,
-0.028227122500538826,
0.0073915948159992695,
0.021652059629559517,
0.005454617086797953,
-0.036530595272779465,
0.0036942281294614077,
0.0636795163154602,
-0.005877235904335976,
-0.04147225245833397,
-0.00024656180175952613,
0.01867220364511013,
-0.004128352738916874,
-0.016048546880483627,
-0.004235012922435999,
0.007754163350909948,
0.020264949649572372,
0.0041197300888597965,
-0.01906549371778965,
0.02186599001288414,
0.04340478405356407,
-0.003517222125083208,
0.04209825024008751,
-0.011548692360520363,
-0.04338240250945091,
0.027613477781414986,
0.10322687774896622,
-0.0556158609688282,
0.05821256339550018,
-0.036162812262773514,
-0.0008273757412098348,
0.03574761375784874,
0.016097208485007286,
-0.04332525655627251,
-0.00205522240139544,
-0.030095789581537247,
0.027260316535830498,
0.026608049869537354,
-0.048979535698890686,
0.002962452359497547,
-0.02191556617617607,
-0.02184663712978363,
0.010501183569431305,
-0.013089463114738464,
0.021937653422355652,
0.032820962369441986,
0.04008839651942253,
-0.05657246336340904,
0.01834152080118656,
0.013799681328237057,
-0.008614162914454937,
0.030384771525859833,
-0.028456807136535645,
0.024421721696853638,
-0.025847600772976875,
0.03933650627732277,
0.010670813731849194,
0.007888970896601677,
0.08786525577306747,
0.011365598067641258,
-0.0517781563103199,
-0.023704905062913895,
-0.001942445756867528,
0.015776798129081726,
0.054243333637714386,
0.0755944475531578,
-0.05773657187819481,
-0.004370782524347305,
0.03517523780465126,
0.0269340630620718,
-0.00651518302038312,
-0.0063940975815057755,
0.01968572475016117,
-0.04218054190278053,
0.0032915091142058372,
0.000585943169426173,
-0.004613029770553112,
0.00006898991705384105,
0.008139180019497871,
-0.029621632769703865,
-0.03807542473077774,
0.0038797887973487377,
0.0256281029433012,
0.03646227717399597,
-0.011017194017767906,
-0.002721415599808097,
0.049633175134658813,
-0.0036485218442976475,
0.04744194820523262,
0.021412352100014687,
0.031702689826488495,
-0.02302626334130764,
-0.006264586932957172,
0.00763044273480773,
-0.0006301645771600306,
0.0131815355271101,
-0.031316693872213364,
-0.02157437428832054,
0.013244534842669964,
0.04651767760515213,
-0.04427747428417206,
0.040433090180158615,
0.017388805747032166,
-0.01508345827460289,
0.01912468858063221,
0.024177901446819305,
0.015209784731268883,
0.0462353490293026,
0.058147676289081573,
-0.005165889859199524,
-0.054228998720645905,
0.009127316996455193,
-0.03861428424715996,
0.00668733986094594,
-0.00776414480060339,
0.028484627604484558,
0.02049854025244713,
-0.0023523420095443726,
0.003182276152074337,
0.02570737712085247,
0.02804086171090603,
0.03238183632493019,
0.04160425812005997,
0.1384754329919815,
-0.04588630050420761,
0.01368845347315073,
-0.005342620890587568,
0.03403680399060249,
-0.010129667818546295,
-0.008261473849415779,
-0.08418828248977661,
0.08773136138916016,
0.04305391013622284,
0.018562790006399155,
0.04079175367951393,
-0.012647921219468117,
0.06440271437168121,
-0.051683615893125534,
-0.04088344797492027,
-0.006096805911511183,
0.0012243995442986488,
-0.0042755804024636745,
0.04666515439748764,
0.016270900145173073,
0.017212912440299988,
0.04792698100209236,
-0.00046101142652332783,
0.02872392162680626,
-0.05266088247299194,
-0.01195712760090828,
-0.006880325265228748,
-0.00004147741128690541,
0.02328263595700264,
0.006187101826071739,
0.0695648118853569,
-0.009573751129209995,
-0.005210427101701498,
-0.019134167581796646,
-0.03441503643989563,
0.059714775532484055,
-0.010777721181511879,
-0.013122880831360817,
0.02042262628674507,
-0.037721723318099976,
0.005693619605153799,
-0.0031161303631961346,
0.00011779295891756192,
-0.028291121125221252,
0.0012836998794227839,
0.002443152479827404,
0.0344790555536747,
0.00792184192687273,
0.0745360255241394,
0.0065087988041341305,
-0.04505214840173721,
0.016200009733438492,
0.02889595739543438,
0.0010664669098332524,
0.006720188073813915,
0.013445128686726093,
0.032523587346076965,
0.024239959195256233,
0.016270020976662636,
0.0441642589867115,
0.027935141697525978,
0.015899714082479477,
0.03913372755050659,
-0.0168513935059309,
-0.006585703231394291,
-0.020861851051449776,
0.033947233110666275,
-0.014394771307706833,
-0.09588451683521271,
0.0008472493500448763,
0.08026107400655746,
-0.00963099766522646,
0.03676789999008179,
-0.024372000247240067,
-0.009893326088786125,
0.023481037467718124,
-0.004143569618463516,
0.015160120092332363,
-0.010858357883989811,
-0.02894362434744835,
0.02725697122514248,
-0.02570396475493908,
-0.005924547091126442,
-0.014639549888670444,
-0.03268126770853996,
0.05464775115251541,
-0.023971930146217346,
0.11119915544986725,
-0.03701024502515793,
0.023873193189501762,
-0.0037119323387742043,
0.010236673057079315,
-0.025885215029120445,
0.031190669164061546,
-0.02903490513563156,
0.007161007262766361,
-0.006678922567516565,
-0.04012281447649002,
-0.013947870582342148,
-0.1171777993440628,
0.012268684804439545,
0.025521904230117798,
-0.03188549727201462,
-0.028048137202858925,
0.017051056027412415,
0.0011868062429130077,
-0.0488264374434948,
-0.010692196898162365,
-0.10261157900094986,
0.023837637156248093,
-0.025061799213290215,
-0.001432528137229383,
0.014740864746272564,
0.0305769182741642,
-0.04432085156440735,
-0.004514340776950121,
0.03742770478129387,
0.009516200982034206,
0.03782803937792778,
0.025602200999855995,
0.011571965180337429,
-0.03803315758705139,
-0.01979151926934719,
0.011719126254320145,
-0.038768425583839417,
0.004550142213702202,
0.001973553793504834,
0.0036551598459482193,
-0.08668491989374161,
-0.011550157330930233,
-0.03196334093809128,
0.04759978502988815,
0.0876905545592308,
0.054348789155483246,
0.09916642308235168,
-0.0404820442199707,
-0.03803788870573044,
-0.01304742693901062,
-0.002784445183351636,
0.05244147777557373,
0.05198926478624344,
0.011507144197821617,
-0.05134802684187889,
-0.008341878652572632,
0.004151592496782541,
0.012525849044322968,
-0.012764953076839447,
0.02544299140572548,
-0.043740224093198776,
-0.0057612317614257336,
-0.008411080576479435,
0.016268599778413773,
-0.004392263013869524,
0.00516222370788455,
-0.0056218174286186695,
-0.04642610251903534,
-0.015233296900987625,
-0.013869103975594044,
0.0009680789080448449,
-0.06231687217950821,
0.007864175364375114,
-0.019616849720478058,
-0.04925140365958214,
-0.0243383776396513,
0.013710451312363148,
-0.014723005704581738,
0.010723262093961239,
-0.000831780896987766,
-0.002506270771846175,
-0.006131933536380529,
-0.020632034167647362,
0.0011582359438762069,
-0.03361688181757927,
0.0032674348913133144,
-0.02920808270573616,
0.0537564754486084,
-0.03511618822813034,
0.00309429201297462,
-0.03515137359499931,
0.003721419023349881,
-0.011143941432237625,
0.007823245599865913,
-0.03527330607175827,
-0.039289530366659164,
0.010938719846308231,
0.03906790912151337,
-0.01449265331029892,
0.057957157492637634,
-0.05841934308409691,
-0.019947342574596405,
0.030641499906778336,
0.03280584514141083,
0.07137566804885864,
0.008955252356827259,
0.009197467938065529,
-0.032025400549173355,
0.008856801316142082,
-0.019492415711283684,
0.04427352175116539,
-0.00005221740866545588,
0.012707139365375042,
-0.0198955237865448,
0.04089374467730522,
0.00391120370477438,
0.006922729313373566,
-0.02534424141049385,
0.001209028996527195,
0.007340049836784601,
-0.08280684798955917,
-0.05791999772191048,
-0.019797492772340775,
-0.029818613082170486,
0.02230215258896351,
0.00014438862854149193,
0.006948926020413637,
-0.03515011817216873,
-0.008946549147367477,
-0.052040111273527145,
0.006151009816676378,
0.012438044883310795,
-0.03330635279417038,
-0.00688626803457737,
0.050301823765039444,
0.0173288993537426,
-0.00009276419586967677,
0.0061846706084907055,
-0.0396655909717083,
0.010839496739208698,
0.012498530559241772,
-0.02289114147424698,
0.015435382723808289,
0.03751138597726822,
-0.03463326767086983,
0.015304152853786945,
-0.001008110586553812,
-0.014136004261672497,
-0.006673038005828857,
-0.008702629245817661,
-0.02800430916249752,
0.04905238747596741,
0.00031109125120565295,
-0.04086723551154137,
-0.00016616564244031906,
0.10121697932481766,
-0.044037532061338425,
-0.049022126942873,
0.01686115935444832,
0.011427031829953194,
-0.05485090985894203,
0.015836097300052643,
-0.0050036790780723095,
-0.026629803702235222,
-0.055034089833498,
-0.06257583945989609,
0.002454884350299835,
-0.00823623314499855,
-0.008580779656767845,
0.025526592507958412,
0.019935650750994682,
0.014600267633795738,
0.004752707667648792,
0.05256721377372742,
-0.02257058396935463,
0.039745479822158813,
0.04505753517150879,
-0.06569845229387283,
-0.042455799877643585,
0.06570890545845032,
0.014460546895861626,
0.002088714623823762,
0.01071097981184721,
0.01902695931494236,
0.03139282017946243,
0.004162108525633812,
-0.0024259735364466906,
0.015462045557796955,
-0.00005905494253966026,
0.04059603810310364,
0.0067167626693844795,
0.0018343685660511255,
0.028096593916416168,
0.038283731788396835,
-0.01487067062407732,
-0.018918797373771667,
0.05885326489806175,
-0.036987315863370895,
0.02299453504383564,
0.004156892653554678,
-0.040498748421669006,
0.021313432604074478,
-0.07229840755462646,
-0.033277299255132675,
-0.015806026756763458,
-0.05420052632689476,
-0.036549363285303116,
-0.021943191066384315,
0.03697103261947632,
-0.024309158325195312,
0.005856197327375412,
-0.037566907703876495,
0.06026072055101395,
-0.03682423010468483,
0.010750164277851582,
-0.04330798238515854,
0.015020188875496387,
-0.042007334530353546,
0.01879083178937435,
0.019371116533875465,
-0.0028794824611395597,
-0.02896783873438835,
-0.0009180259075947106,
0.05568563938140869,
0.0010470107663422823,
-0.01885782554745674,
0.015734795480966568,
0.02443639561533928,
0.03350372239947319,
0.04514693468809128,
-0.024942385032773018,
-0.025522634387016296,
-0.005877109710127115,
0.0030205589719116688,
-0.025882858783006668,
-0.015803657472133636,
0.06091900169849396,
0.036764346063137054,
-0.01923658512532711,
-0.025586338713765144,
-0.0009989022510126233,
-0.016069917008280754,
0.03494763374328613,
0.012885196134448051,
0.040373530238866806,
-0.004830778576433659,
0.056771170347929,
0.01995939575135708,
-0.039448659867048264,
-0.0068721710704267025,
-0.04866969585418701,
0.0077588241547346115,
0.019572194665670395,
-0.03959903493523598,
-0.008950747549533844,
0.013217711821198463,
-0.016027124598622322,
-0.03514860197901726,
0.004939924459904432,
-0.035152554512023926,
0.031486108899116516
] |
1
Tout créancier muni d’un titre exécutoire constatant une créance liquide et
exigible peut faire procéder à la saisie des rémunérations dues par un employeur à son débiteur.
Pour le recouvrement de leurs créances, les comptables de la direction générale
des finances publiques (DGFiP) utilisent la procédure de saisie administrative à tiers détenteur (SATD) prévue à
l’article L. 262 du livre des procédures fiscales (LPF), pour procéder à la saisie de rémunérations, ce qui les dispense
d'une instance devant le juge (BOI-REC-FORCE-30-30-20-10).
10
Les frais de saisie sont liquidés conformément aux dispositions de
l'article 1912 du code général des impôts (CGI), de
l'article 396 C de l'annexe II au CGI et de
l'article 415 de l'annexe III au CGI.
I. Conditions préalables à l'exercice de la saisie des rémunérations
20
Préalablement à l'engagement d'une procédure de saisie des rémunérations, le
créancier doit être muni d'un titre exécutoire constatant une créance liquide et exigible (code du travail (C. trav.),
art. R. 3252‑1).
II. Compétence juridictionnelle
30
La saisie des rémunérations est une procédure juridictionnelle, par exception
aux autres procédures d'exécution instituées par la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures
civiles d'exécution qui opèrent généralement sans l'intervention d'un juge.
A. Compétence d'attribution
40
Aux termes de
l'article R. 3252-7 du C. trav., le juge compétent pour connaître de la saisie de droit commun des rémunérations est le juge du
tribunal d'instance. Il est compétent quel que soit le montant de la demande.
Le juge du tribunal d'instance exerce pour cette procédure les pouvoirs du
juge de l'exécution, en application de l’article L. 221-8 du code de l’organisation judiciaire (COJ). Il s'agit
d'une dérogation à l'article L. 213-6 du COJ qui institue la compétence du juge de l'exécution en matière
d'exécution forcée.
Le juge d'instance peut connaître de toutes les difficultés d'exécution qui
entrent dans le champ de compétence matérielle du juge de l'exécution et qui sont soulevées à l'occasion d'une saisie des rémunérations.
En matière fiscale, une contestation préalable doit être formée entre les
mains du DDFIP compétent, conformément aux dispositions du 1 de l'article L. 281 du LPF, sauf en ce qui concerne la
quotité saisissable qui suppose une saisine directe du juge d'instance (TC, 17 février 1997, n° 02975).
50
Toutefois, le régime particulier de l'appel des décisions du juge de
l'exécution n'est pas applicable, c'est le régime de droit commun qui doit être mis en œuvre (C. trav., art. R. 3252-8).
En cas de contestation, le juge d'instance statue par jugement susceptible des
voies de recours visées par l'article 527 du code de procédure civile (CPC).
60
Cependant, le juge d'instance statue en premier et dernier ressort pour le
recouvrement des créances inférieures ou égales au seuil défini à l'article R. 221-42 du COJ sans possibilité
d'appel, la seule voie de recours étant le pourvoi en cassation.
Pour les créances supérieures à ce seuil, ce même article prévoit qu'il a
charge d'appel. L'appel suspend l'exécution du jugement et doit être formé dans le délai d'un mois (CPC, art. 528 et
CPC, art. 538) et non de quinze jours comme pour les décisions du juge de l'exécution
(code des procédures civiles d’exécution (CPC exéc.), art. R.121-20) et la constitution d'avocat est
obligatoire (CPC, art. 899).
B. Compétence territoriale
70
Le juge compétent est celui dans le ressort duquel demeure le débiteur
(C. trav., art. R. 3252-7). S'il n'a pas de domicile connu ou s'il demeure à l'étranger, la procédure est portée devant le juge
d'instance du lieu où demeure le tiers saisi (C. trav., art. R. 3252-7). La procédure de saisie des rémunérations est donc applicable aux débiteurs travaillant en France ou à l'étranger sous réserve
qu'ils travaillent pour une société ayant son siège social ou un établissement en France.
80
Lorsque ni le débiteur ni le tiers saisi n'ont de domicile en France, le
créancier n'a d'autre solution que de saisir le tribunal de son propre domicile, en se fondant sur l'article 14 du code civil qui permet au
plaideur français de traduire un étranger devant les juridictions françaises.
90
Si le débiteur transfère sa demeure dans le ressort d'un autre tribunal
d'instance, la procédure se poursuit devant le juge initialement saisi (C. trav., art. R. 3252-42) sauf si le débiteur a changé
d'employeur (C. trav., art. R. 3252-44) (III-E-3 § 280).
III. Déroulement de la procédure
A. Saisine du tribunal d'instance
100
Aux termes de
l'article R. 3252-13 du C. trav., la procédure est ouverte par une demande formulée au nom du créancier par voie de requête
adressée au secrétariat-greffe du tribunal d'instance.
Cette requête, à laquelle une copie du titre exécutoire doit être jointe, doit
comporter les mentions suivantes énumérées dans l'article R. 3252-13 du C. trav.:
- le nom et l'adresse du débiteur ;
- les nom et adresse de son employeur ;
- le décompte distinct des sommes réclamées en principal, frais et intérêts
échus ainsi que l'indication du taux des intérêts ;
- les indications relatives aux modalités de versement des sommes saisies
(périodicité, montant, etc ...).
Si le débiteur perçoit des rémunérations de plusieurs employeurs – et à
condition que le créancier connaisse cette circonstance – il conviendra de procéder à autant de requêtes qu'il y a de rémunérations à saisir.
110
La position de la cour de cassation sur l'effet interruptif de prescription
du dépôt de la requête a évolué dans le temps. Une interprétation stricte de l'article 2244 ancien du code civil avait conduit à penser que
seule la signification de la saisie au débiteur était de nature à interrompre la prescription. Dans le cadre de l'ancienne législation relative à la saisie-arrêt sur salaires, la cour de cassation,
après avoir initialement considéré que le dépôt de la requête aux fins de conciliation n'était pas interruptif de prescription
(Cass. civ. 2ème, 8 juin 1988, n° 86-14736), a ensuite opéré un revirement de jurisprudence
(Cass. civ. 2e, 13 décembre 1995, n° 93-21091).
Dès lors, sous réserve de l'avis contraire des tribunaux, il convient de
considérer que le dépôt de la requête aux fins de saisie des rémunérations est un acte interruptif de prescription.
B. Représentation et assistance des parties
120
La représentation et l'assistance des parties sont facultatives
(C. trav., art. L. 3252-11).
La requête peut être présentée personnellement par le créancier ou par un
mandataire.
La procuration donne, en général, mandat de représenter dans la procédure
engagée, mais elle ne donne pas expressément le pouvoir de transiger. Comme la procédure de saisie des rémunérations prévoit une tentative de conciliation, il est souhaitable que la procuration
contienne le pouvoir de transiger sur la mesure d'exécution.
C. Tentative de conciliation
130
L'article R.
3252-12 du C. trav. énonce que la saisie des rémunérations est précédée, à peine de nullité, d'une tentative de conciliation devant le juge d'instance. Elle a de ce fait un caractère obligatoire.
Les parties sont donc convoquées quinze jours au moins avant la date de
l'audience de conciliation (C. trav., art. R. 3252-16).
Le créancier saisissant, demandeur, est avisé des lieu, jour et heure de la
tentative de conciliation par le greffier, par tout moyen (C. trav., art. R. 3252-14) soit verbalement contre délivrance d'un
récépissé, soit par lettre simple.
Le débiteur est convoqué par le greffier
(C. trav., art. R. 3252-15) par lettre recommandée avec accusé de réception : le point de départ du délai de convocation étant
constitué par la date de remise de l'accusé de réception de la lettre recommandée.
La comparution des parties (ou de leurs représentants) a lieu en audience non
publique devant le juge assisté du greffier.
1. Non-comparution d'une partie
140
Si le créancier ne comparaît pas, le juge pourra soit statuer sur le fond,
soit convoquer de nouveau le créancier, soit prononcer d'office la caducité conformément à l'article 468 du CPC
(C. trav., art. R. 3252‑19).
Si le débiteur ne comparaît pas, il est procédé à la saisie à moins que le
juge n'estime nécessaire une nouvelle convocation (C. trav., art. R. 3252-19).
Cette nouvelle convocation pourra être faite par assignation signifiée par
voie d'huissier.
Si la saisie se poursuit malgré l'absence du débiteur, un procès-verbal de
non-conciliation est établi par le juge. Cette décision, qui n'est pas un jugement, n'est pas susceptible de recours.
2. Conciliation des parties
150
Si le juge parvient à concilier les parties
(C. trav., art. R. 3252-17), il dresse un procès-verbal relatant les dispositions de l'accord intervenu. Ce procès-verbal, signé du
juge, du greffier et des parties, vaut titre exécutoire et peut faire l'objet d'extraits délivrés par le greffe.
Ultérieurement, si le débiteur ne respecte pas ses engagements, le créancier
peut demander au secrétariat-greffe de procéder à la saisie sans nouvelle conciliation (C. trav., art. R. 3252-18).
3. Absence de conciliation
160
Si aucune conciliation n'est possible, il est procédé à la saisie, après que
le juge a vérifié le montant de la créance en principal, intérêts et frais et, s'il y a lieu, tranché les contestations soulevées par le débiteur
(C. trav., art. R. 3252-19).
Dans l'hypothèse où le débiteur reconnaît sa dette mais ne fait aucune
proposition de nature à éviter la saisie des rémunérations, un procès-verbal de non-conciliation est simplement dressé par le greffier, signé par le juge et les parties.
170
Si une contestation est soulevée,
l'article L. 3252-13 du C. trav., confère au juge le pouvoir de réduire le taux d'intérêt pour l'avenir (même en adoptant un taux
inférieur au taux légal) ou de décider l'imputation des versements futurs en priorité sur le capital. Ces mesures ne peuvent être ordonnées d'office, il faut qu'elles soient demandées par l'une des
parties.
Toutefois, en application du principe de la séparation des fonctions
administrative et judiciaire édicté par l'article 13 de la loi des 16 et 24 août 1790, puis rappelé par le décret du 16 fructidor an III, les magistrats de l'ordre judiciaire ne peuvent intervenir
dans les questions relatives à la perception de l'impôt.
Dès lors, il est considéré que ces dispositions ne s'appliquent pas aux
créances fiscales
Le jugement qui tranche une contestation peut faire l'objet de recours dans
les conditions de droit commun (II-A § 60). Il est notifié par lettre recommandée avec accusé de réception.
D. Opérations de saisie
1. Établissement de l'acte de saisie
180
Aux termes de
l'article R. 3252-21 du C. trav., le greffier doit dans les huit jours qui suivent l'audience de conciliation et au vu du
procès-verbal de non-conciliation, procéder à la saisie.
Toutefois, si cette audience a donné lieu à un jugement, le greffier procède à
la saisie dans les huit jours qui suivent l'expiration des délais de recours contre ce jugement.
Il doit vérifier auprès du créancier saisissant que le jugement a bien été
signifié au débiteur, et qu'aucun recours n'a été exercé contre cette décision, par la production d'un certificat de non-recours.
2. Notification de l'acte
190
L'acte de saisie doit être notifié à l'employeur
(C. trav., art. R. 3252-23) par lettre recommandée avec accusé de réception dans le délai de huit jours visé par
l'article R. 3252-21 du C. trav..
La déclaration prévue à
l'article L. 3252-9 du C. trav. (liens de droits entre le débiteur et son employeur, autres saisies ...) doit être jointe en
annexe, ainsi que le barème nécessaire pour le calcul de la fraction insaisissable.
En cas de saisie des soldes et traitements des fonctionnaires civils et
militaires, l'acte de saisie doit être notifié au comptable public assignataire de la dépense (CPC exéc., art.
R. 143-3).
Une copie de l'acte de saisie est adressée au débiteur saisi par lettre simple
avec l'indication qu'en cas de changement d'employeur, la saisie sera poursuivie entre les mains du nouvel employeur (C. trav., art. R. 3252-23).
3. Obligations du tiers saisi et sanction
200
Dans les quinze jours au plus tard à compter de la notification de l'acte de
saisie, l'employeur doit fournir au greffe divers renseignements concernant la situation du débiteur ainsi que les cessions, saisies, SATD ou paiement direct de créances d'aliments en cours
d'exécution (C. trav., art. L. 3252-9 et C. trav., art. R.
3252-24).
La déclaration de l'employeur peut être consultée au secrétariat-greffe par le
créancier, le débiteur ou leur mandataire, qui peuvent en obtenir copie (C. trav., art. R. 3252-24).
Aux termes de l'article L. 3252-9 du C. trav., le tiers employeur saisi qui
s'abstient sans motif légitime de faire cette déclaration ou fait une déclaration mensongère peut être condamné par le juge au paiement d'une amende civile sans préjudice d'une condamnation à des
dommages et intérêts et de l'application des dispositions du deuxième alinéa de l'article L. 3252-10 du C. trav., qui prévoit que
le juge déclare le tiers saisi débiteur des retenues qui auraient dû être opérées lorsqu'elles n'ont pas été versées.
L'amende civile prévue par l'article L. 3252-9 du C. trav. ne peut excéder le
montant fixé à l'article R. 3252-25 du C. trav..
En outre, l'employeur est tenu d'informer le secrétariat-greffe dans les huit
jours de tout événement qui suspend la saisie ou y met fin (C. trav., art. R. 3252-26).
210
Lorsque le tiers saisi est un comptable public, la déclaration sur la
situation de droit existant entre le débiteur et l'employeur, faite par le service employeur, ordonnateur du traitement, précise si le débiteur bénéficie d'avantages en nature et en indique la valeur
(CPC exéc., art. R. 212-3 et
CPC exéc., art. R. 212-4).
L'obligation de déclaration pèse encore sur le comptable public lorsque
celui-ci cesse d'être assignataire du salaire, par exemple en cas de changement de résidence, de démission ou de retraite
(CPC exéc., art. R. 212-5).
E. Suite de la saisie
1. Versement des retenues
220
A compter de la notification de l'acte de saisie, l'employeur doit procéder
aux retenues légales, sans interruption jusqu'à ce qu'il reçoive du secrétariat-greffe un ordre de mainlevée. Il est donc de la responsabilité de l'employeur de calculer la fraction saisissable de la
rémunération.
230
Lorsque le débiteur perçoit des rémunérations de plusieurs employeurs, la
fraction saisissable est calculée sur l'ensemble des rémunérations pour éviter que la rémunération soit inférieure au plancher de saisissabilité
(C. trav., art. L. 3252-4).
Dans cette hypothèse, les modalités des retenues sont fixées par le greffier
qui désigne notamment le ou les employeurs chargés d'opérer les retenues mensuelles. Dans le cas où l'un d'eux est en mesure de verser la totalité de la fraction saisissable, la saisie peut être
pratiquée entre ses mains (C. Trav., art. R. 3252-40).
240
L'employeur adresse tous les mois au secrétariat-greffe une somme égale à la
fraction saisissable du salaire (C. trav., art. L. 3252-10 et
C. trav., art. R. 3252-27).
Lorsqu'il n'existe qu'un seul créancier saisissant, le versement est effectué
au moyen d'un chèque libellé conformément aux indications données par celui-ci et transmis, dès réception, au créancier ou à son mandataire. L'employeur peut également procéder par virement, établi,
conformément aux indications données par le créancier. Dans ce cas, il lui incombe de justifier auprès du greffe de la date et du montant du virement (C. trav., art. R. 3252-27).
S'il existe plusieurs créanciers saisissants, le versement est effectué par
chèque établi à l'ordre du régisseur installé auprès du secrétariat-greffe du tribunal d'instance (C. trav., art. R. 3252-27).
Le régisseur encaisse ces sommes sur un compte spécial ouvert à la Caisse des
dépôts et consignations.
250
Si l'employeur n'effectue pas les versements, le juge rend à son encontre une
ordonnance le déclarant personnellement débiteur des retenues qui auraient dû être opérées. Le juge peut agir d'office ou être saisi, à cette fin, par voie de requête, par toute partie intéressée (C.
trav., art. L. 3252-10 et C. trav., art. R. 3252-28).
Cette ordonnance est notifiée à l'employeur, par lettre recommandée avec
accusé de réception et le greffe en avise, ensuite, le créancier et le débiteur.
L'ordonnance consacre à l'encontre de l'employeur une obligation de nature
civile. Cette mise en cause du tiers détenteur défaillant ne bénéficie pas du privilège attaché à la créance initiale et donc du privilège du Trésor si la saisie des rémunérations est engagée pour une
créance de nature fiscale.
A défaut d'opposition dans les quinze jours de la notification, l'ordonnance
devient exécutoire et son exécution est poursuivie à la requête de la partie la plus diligente. Dans ce cas, le tiers saisi ne peut exercer son recours contre le débiteur qu'après la mainlevée de la
saisie (C. trav., art. L. 3252‑10).
2. Mainlevée de la saisie
260
L'article R.
3252-29 du C. trav. dispose que la mainlevée résulte soit d'un accord des créanciers, soit de la constatation par le juge de l'extinction de la dette. Elle est notifiée à l'employeur dans les huit
jours.
La demande de mainlevée amiable est formée par déclaration faite, remise ou
adressée au secrétariat-greffe. Si seuls certains créanciers consentent à la mainlevée, elle n'aura d'effet qu'à leur égard et la saisie continuera à produire pour les autres.
3. Incidence du changement d'employeur
270
Lorsque le lien de droit entre le débiteur et l'employeur prend fin, ce
dernier doit en informer le secrétariat-greffe et les fonds détenus par le régisseur sont alors répartis (C. trav., art. R.
3252-43).
280
Si le débiteur change d'employeur, tout en demeurant dans le ressort
territorial du même tribunal, la saisie peut être poursuivie devant le nouvel employeur sans conciliation préalable, mais la poursuite de la procédure n'est pas automatique
(C. trav., art. R. 3252-44).
Il faut que la demande en soit faite par l'un des créanciers dans l'année
qui suit l'information donnée par l'ancien employeur de la fin de ses relations avec le débiteur. À défaut la saisie prend fin et les fonds sont répartis.
290
Si le débiteur change d'employeur et transfère sa résidence dans le ressort
d'un autre tribunal, la saisie se poursuit, sans conciliation préalable, devant le second tribunal à condition que la demande de saisie soit faite au secrétariat-greffe du nouveau tribunal dans le
délai d'un an suivant l'avis, donné par l'ancien employeur, de la fin de ses relations avec le débiteur (C. trav., art. R. 3252-44).
300
En vertu des dispositions de
l'article L. 1224-1 du C. trav., s'il survient une simple modification dans la situation juridique de l'employeur, notamment par
succession, vente, fusion, transformation du fonds, mise en société de l'entreprise, une seconde notification de l'acte de saisie est inutile. | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-20-20-20 | https://bofip.impots.gouv.fr/bofip/11630-PGP.html/identifiant=BOI-REC-FORCE-20-20-20-20191127 | 2019-11-27 00:00:00 | 0cfca424f4b637dd280cfc46d4989f54d35d727d18b6058af2d36875dfa54840 | [
-0.09781202673912048,
0.0674632266163826,
-0.025228237733244896,
-0.030144792050123215,
0.009535168297588825,
-0.1288500428199768,
-0.01868746429681778,
0.09105196595191956,
0.07368617504835129,
-0.049787066876888275,
-0.041751641780138016,
0.08859653025865555,
0.0006867178599350154,
0.02792998217046261,
-0.052210479974746704,
0.07512181252241135,
0.04502815753221512,
0.018552908673882484,
0.03133128210902214,
0.0013274697121232748,
0.04795461148023605,
-0.004983681719750166,
0.0226639062166214,
-0.0438741073012352,
0.011469756253063679,
0.03369780629873276,
0.008092961274087429,
-0.11629718542098999,
0.04725256189703941,
-0.010149698704481125,
0.01720091886818409,
-0.08402406424283981,
0.01688547246158123,
0.027662422508001328,
0.06171203404664993,
-0.02616003528237343,
-0.024652564898133278,
0.038800835609436035,
-0.011137894354760647,
-0.017565298825502396,
-0.0006502619944512844,
-0.017913755029439926,
0.023578081279993057,
0.022914372384548187,
0.02522566355764866,
0.0723658949136734,
-0.040117546916007996,
-0.0034921509213745594,
-0.015842044726014137,
0.05338900163769722,
0.0028312834911048412,
0.019435890018939972,
0.045998815447092056,
0.015528658404946327,
0.027232026681303978,
-0.017054064199328423,
-0.07185403257608414,
0.01648697257041931,
0.03905508667230606,
-0.017882270738482475,
0.02775932103395462,
-0.0014523904537782073,
-0.00850399024784565,
-0.1126517802476883,
0.003108659526333213,
0.0004158003721386194,
0.048630762845277786,
-0.003216058947145939,
0.12060527503490448,
0.042277175933122635,
-0.031422365456819534,
0.04373708367347717,
0.023009175434708595,
0.010360938496887684,
0.07055908441543579,
0.056217070668935776,
-0.018813451752066612,
-0.0172283835709095,
0.047040313482284546,
0.04802341014146805,
0.008322290144860744,
0.0015385315055027604,
0.013879191130399704,
-0.0027607602532953024,
-0.01396426185965538,
0.019847169518470764,
0.0227329283952713,
-0.013345359824597836,
0.008612090721726418,
0.011522811837494373,
0.05202259123325348,
0.029176637530326843,
-0.01852256804704666,
-0.02264733985066414,
-0.00548638217151165,
0.046702753752470016,
-0.012562008574604988,
0.0035398327745497227,
0.07713524997234344,
-0.0008937179809436202,
-0.004881599452346563,
0.022026412189006805,
0.021767856553196907,
-0.02450140193104744,
-0.036069080233573914,
-0.07070083171129227,
-0.015344689600169659,
-0.02990194968879223,
-0.017083419486880302,
-0.06902897357940674,
-0.031600840389728546,
-0.02707819826900959,
-0.02692285180091858,
-0.002999719697982073,
-0.024149702861905098,
0.0273672416806221,
0.005360227078199387,
0.02625955455005169,
-0.00008565879397792742,
0.007434730418026447,
0.0013088545529171824,
-0.0384126678109169,
0.0039444430731236935,
0.01790734939277172,
-0.07371565699577332,
-0.038892630487680435,
-0.10451182723045349,
-0.0023514286149293184,
-0.062061093747615814,
-0.07760722935199738,
0.04499506205320358,
0.010918195359408855,
0.032806117087602615,
-0.014281460084021091,
0.002628735499456525,
0.012016518972814083,
-0.030336430296301842,
0.04926988482475281,
0.033373333513736725,
0.027538564056158066,
-0.08985710144042969,
-0.01177885290235281,
-0.062419600784778595,
0.06655909866094589,
-0.04341189190745354,
-0.004511445295065641,
0.006016778759658337,
-0.09429128468036652,
0.05272301286458969,
0.018730344250798225,
-0.01471677329391241,
-0.001609747763723135,
0.07724730670452118,
-0.04068578779697418,
0.007732289377599955,
0.04818406701087952,
-0.016753964126110077,
0.05600939691066742,
-0.044796086847782135,
-0.019744809716939926,
0.005765649955719709,
-0.021230602636933327,
-0.007876710966229439,
0.00522176967933774,
-0.029694145545363426,
-0.038848649710416794,
-0.018892984837293625,
0.09941012412309647,
0.05979675427079201,
0.028590839356184006,
-0.04011086747050285,
0.039842911064624786,
0.004589571617543697,
-0.025757120922207832,
0.008837920613586903,
-0.07959520816802979,
-0.00732868816703558,
-0.022998424246907234,
0.017487257719039917,
0.02825954556465149,
0.0011187776690348983,
-0.033540576696395874,
0.014451689086854458,
-0.052479468286037445,
-0.03470723703503609,
0.02381049282848835,
0.001467808266170323,
-0.0001892528816824779,
0.019820818677544594,
-0.014030175283551216,
-0.029518315568566322,
0.011310435831546783,
-0.05455176159739494,
0.002820655470713973,
0.012034056708216667,
-0.04682738706469536,
-0.020740129053592682,
0.014222542755305767,
0.06992563605308533,
0.005644239019602537,
0.012765164487063885,
0.013832803815603256,
-0.0631614401936531,
0.032746151089668274,
-0.011481289751827717,
-0.06750670075416565,
-0.01706344075500965,
0.0023822018411010504,
-0.013003855012357235,
-0.07532259076833725,
0.07010382413864136,
0.02562272548675537,
0.008670699782669544,
-0.009176474995911121,
-0.08325767517089844,
-0.008584783412516117,
0.0027701836079359055,
-0.024184538051486015,
0.07799644768238068,
0.004467070568352938,
0.0010947760893031955,
-0.08033467084169388,
-0.06697005033493042,
-0.001440967433154583,
-0.011317950673401356,
0.033906709402799606,
-0.018827037885785103,
0.029678303748369217,
-0.011167649179697037,
-0.066820427775383,
0.025771649554371834,
0.022890545427799225,
0.02018364891409874,
-0.003238403471186757,
-0.003786509856581688,
-0.013315755873918533,
0.02287324145436287,
0.029411248862743378,
-0.08045504987239838,
0.032557886093854904,
0.020144719630479813,
-0.006909965071827173,
-0.0314190536737442,
-0.009968404658138752,
-0.05043070763349533,
0.044609010219573975,
0.005651200655847788,
-0.07241678982973099,
-0.048596225678920746,
-0.017779439687728882,
-0.024235360324382782,
0.050398752093315125,
-0.0012358634267002344,
-0.00687769241631031,
0.002112304326146841,
-0.046790823340415955,
0.024060949683189392,
0.023517243564128876,
0.020124001428484917,
-0.008648254908621311,
-0.0014565709279850125,
-0.047993581742048264,
-0.06509087234735489,
0.007463027257472277,
0.017131973057985306,
-0.0935760885477066,
0.09071230888366699,
-0.012089353986084461,
0.002231346908956766,
0.02589208260178566,
-0.05939831957221031,
-0.017611335963010788,
0.013454673811793327,
0.056363545358181,
0.0027375787030905485,
-0.01289533730596304,
-0.06926414370536804,
-0.023282641544938087,
0.025168566033244133,
-0.011094464920461178,
0.006452756002545357,
-0.04412916302680969,
-0.0403948649764061,
-0.058699287474155426,
-0.037861984223127365,
-0.0008713778806850314,
0.013454615138471127,
-0.0007613522466272116,
-0.030796218663454056,
0.007727826479822397,
-0.016993993893265724,
0.0005986272590234876,
0.029811548069119453,
0.04310229793190956,
0.04125135764479637,
-0.009449603036046028,
-0.0008272234699688852,
0.03499229997396469,
-0.006609626580029726,
-0.0432293564081192,
-0.03786337748169899,
-0.022044895216822624,
0.005772099830210209,
-0.04591752588748932,
-0.04250660166144371,
-0.014870958402752876,
-0.001758648082613945,
-0.019829189404845238,
-0.013707178644835949,
0.049847714602947235,
-0.025290898978710175,
0.003515985095873475,
-0.021730123087763786,
-0.03158552944660187,
0.022970912978053093,
0.03577671945095062,
-0.02633094973862171,
0.03216872364282608,
-0.02768711932003498,
-0.04733344912528992,
-0.006199686322361231,
0.056709546595811844,
-0.005207129754126072,
0.01324495766311884,
0.008990625850856304,
-0.013652315363287926,
-0.024621473625302315,
0.014502227306365967,
-0.021906374022364616,
-0.0075955940410494804,
-0.002535357838496566,
0.027513854205608368,
0.020784951746463776,
-0.05730852484703064,
0.006493413355201483,
0.0006902370369061828,
0.0065562971867620945,
-0.02670130878686905,
0.02501455321907997,
0.031275082379579544,
0.02629329264163971,
0.030396098271012306,
-0.047055914998054504,
-0.021624159067869186,
-0.0186016708612442,
-0.018924551084637642,
0.0456993393599987,
-0.01545268390327692,
0.026494145393371582,
-0.020342694595456123,
-0.017129477113485336,
-0.0007971510058268905,
0.03505614772439003,
-0.003179120132699609,
0.04823156073689461,
0.01575428806245327,
0.012267660349607468,
0.008311718702316284,
-0.01574065163731575,
0.0520985908806324,
0.06174594163894653,
-0.036890991032123566,
0.0010219477117061615,
0.03149455040693283,
0.06051190197467804,
0.015571130439639091,
-0.01850959286093712,
0.0528172068297863,
0.005094101652503014,
-0.015659181401133537,
-0.03350027650594711,
0.03235258162021637,
-0.013896550983190536,
0.04028812423348427,
-0.02228718437254429,
0.040961604565382004,
-0.015643034130334854,
-0.008425712585449219,
0.03005935624241829,
-0.0644189640879631,
0.004226044286042452,
-0.08591901510953903,
0.0621677041053772,
0.04251445457339287,
0.0185934379696846,
-0.0186325553804636,
-0.047910138964653015,
-0.05970780551433563,
0.010793715715408325,
-0.017786145210266113,
0.048575207591056824,
-0.04765095189213753,
0.02741442434489727,
0.02076808176934719,
0.0037519261240959167,
-0.025456702336668968,
-0.009103556163609028,
0.030844418331980705,
-0.028170863166451454,
0.05244428291916847,
-0.035744182765483856,
0.012729347683489323,
0.038217075169086456,
0.010821795091032982,
-0.03660266846418381,
0.024518076330423355,
0.002893943339586258,
-0.024343181401491165,
0.007902523502707481,
-0.0063584609888494015,
0.07698159664869308,
-0.015693029388785362,
0.059133101254701614,
-0.03955204412341118,
0.05704386532306671,
0.019739503040909767,
0.03273427113890648,
0.03540470451116562,
0.15440259873867035,
-0.02692331373691559,
0.03219623118638992,
0.06269904971122742,
0.02359151467680931,
-0.07281570881605148,
-0.02902926318347454,
-0.019499069079756737,
-0.006954957731068134,
0.007781507913023233,
-0.0210468377918005,
0.03334259241819382,
-0.032094936817884445,
0.025730304419994354,
0.0035989040043205023,
-0.06695806980133057,
-0.04684646427631378,
0.0009941994212567806,
-0.010476876050233841,
-0.0031827306374907494,
0.005065244622528553,
-0.030694110319018364,
-0.03054572455585003,
-0.0329274944961071,
0.020263275131583214,
-0.06573062390089035,
-0.03413752093911171,
-0.016152270138263702,
0.03553681820631027,
-0.018589332699775696,
-0.01144302450120449,
0.05361950770020485,
-0.07073365896940231,
-0.022728653624653816,
-0.00596625218167901,
-0.03970840200781822,
0.030449071899056435,
-0.0020705205388367176,
-0.02538721077144146,
0.026903852820396423,
0.005802773404866457,
-0.02741035632789135,
0.0080043263733387,
0.015522483736276627,
0.02567139081656933,
-0.03630317375063896,
0.02398679591715336,
-0.01898157224059105,
0.018158448860049248,
0.054789263755083084,
0.046383120119571686,
0.0257010105997324,
0.043612945824861526,
0.026570133864879608,
0.026519909501075745,
-0.027987664565443993,
-0.0042708395048975945,
0.021641869097948074,
-0.04446326568722725,
0.07174176722764969,
0.011645655147731304,
0.012286879122257233,
0.029279202222824097,
0.03325951471924782,
0.009939305484294891,
-0.03444935753941536,
0.04805519059300423,
-0.012106609530746937,
-0.04296204075217247,
-0.09946267306804657,
0.015805447474122047,
0.022533291950821877,
0.025430520996451378,
0.02325337938964367,
0.008861572481691837,
-0.002648229245096445,
0.00889020785689354,
0.05415382981300354,
-0.03502444177865982,
-0.0233021043241024,
0.060812342911958694,
0.004299832042306662,
-0.023897342383861542,
-0.014115829952061176,
0.015668420121073723,
0.045496825128793716,
0.05622481554746628,
-0.011294822208583355,
0.05754166468977928,
-0.03063051402568817,
0.05740411579608917,
-0.00773645518347621,
-0.023565564304590225,
0.016943085938692093,
0.026060309261083603,
-0.0150980893522501,
-0.006161549128592014,
-0.015422940254211426,
-0.01998036354780197,
0.05117988586425781,
-0.0188481193035841,
0.008755278773605824,
0.041459277272224426,
0.020977191627025604,
-0.026321927085518837,
0.014842426404356956,
-0.026925448328256607,
-0.000717856630217284,
0.021977689117193222,
0.045151904225349426,
-0.01738656312227249,
0.027637716382741928,
0.0030150108505040407,
-0.018884101882576942,
0.03831348940730095,
-0.04156945273280144,
0.02266363427042961,
0.00932080764323473,
-0.0018580227624624968,
0.008094108663499355,
0.0288666021078825,
-0.054786935448646545,
-0.05268546938896179,
-0.017382841557264328,
-0.006402802187949419,
0.013987182639539242,
0.05924206227064133,
-0.0209531020373106,
-0.006634911522269249,
-0.008358708582818508,
-0.032021429389715195,
-0.020699799060821533,
0.056323401629924774,
-0.010359903797507286,
0.014746536500751972,
0.0029162601567804813,
-0.018847260624170303,
-0.04629087448120117,
0.058362528681755066,
-0.021148905158042908,
0.01029394380748272,
0.016536856070160866,
-0.039543598890304565,
0.01938173919916153,
0.011345360428094864,
0.04439200088381767,
0.07240679115056992,
-0.006078879814594984,
-0.03557116165757179,
0.0699564591050148,
0.05323422700166702,
0.0009951472748070955,
-0.00479228887706995,
-0.001937976572662592,
0.03950934112071991,
-0.05445219576358795,
-0.039183277636766434,
-0.000029012328013777733,
-0.00953947938978672,
-0.022893700748682022,
0.003788232570514083,
-0.018891535699367523,
-0.04370307922363281,
-0.02251582406461239,
0.0718548521399498,
0.030146529898047447,
0.0223213043063879,
-0.011857914738357067,
-0.022679528221488,
0.03295508399605751,
0.0004395231662783772,
-0.011925827711820602,
0.005231451243162155,
-0.0006703149992972612,
-0.04190254211425781,
-0.02422543428838253,
0.0025836739223450422,
-0.015291044488549232,
-0.006144780199974775,
0.05208679661154747,
0.0048699453473091125,
0.032991379499435425,
-0.0017042681574821472,
-0.015286682173609734,
-0.004275410436093807,
-0.016383210197091103,
0.04988359659910202,
0.032671909779310226,
-0.049193061888217926,
-0.03644279018044472,
-0.026834135875105858,
0.026319969445466995,
0.00737626850605011,
0.00039105297764763236,
-0.00585433654487133,
0.00748997088521719,
0.0012397784739732742,
0.0043029021471738815,
0.02108496055006981,
-0.020882295444607735,
-0.0005716017913073301,
0.03420703113079071,
-0.02048235572874546,
-0.002612128620967269,
0.03311193734407425,
-0.015897350385785103,
-0.018148820847272873,
0.025730112567543983,
-0.021759698167443275,
-0.0009842072613537312,
-0.036700375378131866,
-0.017906254157423973,
0.009992659091949463,
-0.007308572065085173,
0.03778531774878502,
0.02796551212668419,
-0.003260534955188632,
-0.03526827692985535,
0.006956818979233503,
-0.013560695573687553,
-0.02579348348081112,
-0.039532534778118134,
-0.02085237205028534,
-0.01840977929532528,
0.025406230241060257,
-0.04059869423508644,
0.025156740099191666,
0.03335980698466301,
-0.0028665957506746054,
0.033676717430353165,
-0.0377257764339447,
-0.002162268152460456,
0.016637645661830902,
0.006531525868922472,
0.03026091307401657,
0.0012840614654123783,
-0.00020070141181349754,
-0.0010841842740774155,
-0.029986796900629997,
-0.034208428114652634,
0.04199935495853424,
0.04837976023554802,
0.01167656946927309,
-0.02495473250746727,
0.04829220846295357,
0.03904861956834793,
-0.04993009939789772,
0.04427843913435936,
0.027850430458784103,
0.05204983055591583,
0.03828463703393936,
0.010294372215867043,
-0.06721753627061844,
0.00897693820297718,
0.02349836751818657,
0.04360344633460045,
0.03337567299604416,
0.07397504150867462,
0.0029234583489596844,
-0.04929714277386665,
-0.016013793647289276,
0.047112055122852325,
-0.055731501430273056,
-0.009441888891160488,
-0.05320259928703308,
0.014682549051940441,
-0.02334301732480526,
-0.0017958139069378376,
0.0022645192220807076,
0.0334136001765728,
0.024205930531024933,
-0.008732087910175323,
-0.0032218105625361204,
-0.006676311604678631,
0.011613522656261921,
-0.003107642289251089,
0.029280515387654305,
-0.014379572123289108,
0.03146040067076683,
0.058018218725919724,
0.0019705321174114943,
0.01479590404778719,
0.013277347199618816,
0.04423508793115616,
-0.006456939969211817,
0.04993435740470886,
-0.008787538856267929,
-0.03066513128578663,
-0.0238103736191988,
0.04025604948401451,
0.037314895540475845,
0.01890684850513935,
0.010877703316509724,
0.05184696614742279,
-0.020301587879657745,
0.0441102609038353,
-0.00393906282261014,
-0.043110623955726624,
-0.09496764838695526,
0.027872998267412186,
-0.025561843067407608,
0.034061871469020844,
-0.01876015029847622,
0.08669232577085495,
-0.004622075706720352,
0.015457939356565475,
0.007410185411572456,
0.02159196510910988,
0.0015123685589060187,
0.041104044765233994,
0.010608872398734093,
-0.01096279826015234,
-0.0023139705881476402,
-0.021963728591799736,
0.006070819683372974,
0.0201730914413929,
0.010630995966494083,
-0.026609260588884354,
0.03240656852722168,
0.02234089933335781,
0.006428260821849108,
-0.009966570883989334,
0.013343115337193012,
-0.017075860872864723,
-0.007057637441903353,
0.005847628694027662,
-0.017290795221924782,
0.03554828464984894,
-0.0699102133512497,
0.01766837202012539,
-0.055623698979616165,
-0.041386667639017105,
-0.026765095070004463,
0.028955230489373207,
-0.0005094532971270382,
0.06025402247905731,
0.005892153363674879,
-0.0064176772721111774,
0.0411502830684185,
0.04390204697847366,
-0.03424806147813797,
0.01716316118836403,
-0.0356680229306221,
-0.056160420179367065,
0.08906612545251846,
0.06674747169017792,
-0.026316573843359947,
-0.057061489671468735,
-0.015453854575753212,
0.029120391234755516
] |
Actualité liée : 31/01/2020 : CF -
Procédure de l'abus de droit fiscal prévue à l'article L. 64 A du LPF (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 109)
I. Champ d’application de la procédure d’abus de droit fiscal prévue par l'article L. 64 A du livre des procédures
fiscales
1
L'article 6 de la
directive (UE) 2016/1164 du Conseil du 12 juillet 2016 établissant des règles pour lutter contre les
pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, désignée sous l'acronyme « ATAD » (anti-tax avoidance directive), qui visait à l'introduction
d'une clause anti-abus minimale en matière d'impôt sur les sociétés dans tous les Etats de l’Union européenne, a été transposé par
l'article
108 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, codifié à l'article 205 A du code général des impôts
(CGI).
L'article 109 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 codifié à
l'article L. 64 A du livre des procédures fiscales (LPF) a pour objectif d'étendre la clause anti-abus en matière
d'impôt sur les sociétés codifiée à l'article 205 A du CGI, à l'ensemble des autres impôts.
L'article L. 64 A du LPF précise que l'administration est en droit d'écarter, comme ne lui étant
pas opposables, les actes qui, recherchant le bénéfice d'une application littérale des textes ou de décisions à l'encontre des objectifs poursuivis par leurs auteurs, ont pour motif principal d'éluder
ou d'atténuer les charges fiscales que l'intéressé, si ces actes n'avaient pas été passés ou réalisés, aurait normalement supportées eu égard à sa situation ou à ses activités réelles.
Cette disposition, pas plus que l’abus de droit visé à
l’article L. 64 du LPF, n’a pour objet d’interdire au contribuable de choisir le cadre juridique le plus favorable du
point de vue fiscal pourvu que ce choix ou les conditions le permettant ne soient empreints d’aucune artificialité (en ce sens :
RM Christ n°73340, JO AN du 10 novembre 2015, p. 8219).
10
La démonstration d’un abus de droit, qu’elle vise à sanctionner des actes à but exclusivement ou
principalement fiscal, nécessite la réunion de deux éléments :
- un élément objectif : l’utilisation d’un texte à l’encontre des intentions de son auteur ;
- un élément subjectif, c'est-à-dire, pour les actes visés par l’article L. 64 A du LPF, la
volonté principale d’éluder l’impôt.
20
Les dispositions de l’article L. 64 A du LPF s’appliquent sous réserve de celles de l’article
205 A du CGI. Elles concernent par conséquent tous les impôts à l’exception de l’impôt sur les sociétés. Il convient de se reporter au BOI-IS-BASE-70 pour davantage de
précisions sur les dispositions de l’article 205 A du CGI.
30
En application de
l’article
109 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, l'article L. 64 A du LPF s'applique aux rectifications notifiées à compter du 1er janvier 2021 portant sur des
actes passés ou réalisés à compter du 1er janvier 2020. Pour l'application de ces dispositions, il convient de retenir les actes passés et les opérations réalisées à compter du
1er janvier 2020.
A. Actes pouvant être écartés par l’administration
40
Les actes que l’administration peut écarter en application de la procédure d’abus de droit
prévue à l’article L. 64 A du LPF sont des actes écrits ou non écrits (bail verbal, etc.), qu’ils soient unilatéraux,
bilatéraux ou multilatéraux : il s’agit en pratique de tout acte ou fait qui manifeste l’intention de son auteur et produit des effets de droit.
B. Actes allant à l'encontre de l'objet ou de la finalité du droit fiscal applicable
50
Pour être écarté sur le fondement de
l’article L. 64 A du LPF, l’acte doit rechercher le bénéfice d'une application littérale de textes ou de décisions à
l'encontre des objectifs poursuivis par leurs auteurs.
Ainsi, pour démontrer l’abus de droit, l’administration doit démontrer que l’acte, tout en
respectant la lettre d’un texte ou d’une décision, est contraire à l’objet ou à la finalité poursuivie par le législateur ou l’auteur de la décision.
60
Les textes en question s’entendent des lois, des conventions fiscales internationales et le
cas échéant des textes réglementaires qui en précisent les conditions d’application (décret, arrêté par exemple).
70
Les décisions susceptibles d’être prises en compte sont celles qui, allant au-delà du simple
commentaire de la norme, créent du droit.
Ainsi, les instructions administratives publiées au bulletin officiel des finances publiques
ne constituent pas en principe des décisions au sens de l’article L. 64 A du LPF, dans la mesure où elles ont pour seul objet de commenter la norme (loi, décret ou arrêté) et ne créent donc pas de
droit. Il peut toutefois en être différemment lorsque les instructions administratives comportent une interprétation qui ajoute à la norme, dans un sens favorable au contribuable, ou en l’absence de
norme.
Les décisions administratives de portée générale comportant une interprétation favorable de la
loi, telles les réponses ministérielles à des questions écrites de parlementaires ou les réponses à des représentants d’organisations professionnelles, sont des décisions au sens de l’article L. 64 A
du LPF.
Il en est de même pour les précisions doctrinales de portée générale apportées par
l’administration fiscale dénommées rescrits qui sont intégrées à ce titre dans le bulletin officiel des finances publiques.
En revanche, les décisions individuelles ne peuvent en aucun cas servir de fondement à
l’application de la procédure d’abus de droit prévue par l’article L. 64 A du LPF.
Exemple : Les transmissions anticipées de patrimoine, y compris lorsque le
donateur se réserve l'usufruit du bien transmis, ne sont pas en elles-mêmes concernées par la procédure d’abus de droit prévue à l'article L. 64 A du LPF, sous réserve que les transmissions concernées
ne soient pas fictives. En effet, le législateur a entendu favoriser ce type de transmissions (RM Procaccia n° 09965, JO Sénat du
13 juin 2019, p. 3070).
80
Contrairement à la procédure d’abus de droit prévue à l’article L. 64 du LPF et commentée au
BOI-CF-IOR-30-10, la procédure prévue à l’article L. 64 A du LPF ne permet pas d’écarter un acte au seul motif qu’il est fictif, c’est-à-dire que son apparence juridique
est sans rapport avec la réalité, en particulier économique, sous-jacente à cet acte.
C. Actes dont le motif est principalement fiscal
90
Pour écarter un acte allant à l'encontre de l'objet ou de la finalité du droit fiscal
applicable, l’administration doit en outre démontrer que cet acte a pour motif principal d’éluder ou d’atténuer les charges fiscales que l'intéressé aurait normalement supportées eu égard à sa
situation ou à ses activités réelles si ces actes n'avaient pas été passés ou réalisés.
Lorsque la charge fiscale normalement applicable n’est pas modifiée par l’acte en cause, ce
dernier ne saurait constituer un abus de droit.
En ce sens,
Conseil d’État (CE), décision du 5 mars 2007,
n° 284457, SELARL Pharmacie des Chalonges.
100
Éluder ou atténuer les charges fiscales peut notamment consister à réduire une dette d’impôt
ou à percevoir indûment un crédit d’impôt ou encore augmenter abusivement une situation déficitaire.
110
La notion de motif principal est, en tant que telle, plus large que la notion de but
exclusivement fiscal au sens de l’article L. 64 du LPF.
D’après les débats parlementaires, les dispositions de l’article L. 64 A du LPF ont à cet
égard pour objectif d’étendre les dispositions anti-abus concernant l’impôt sur les sociétés prévues à l’article 205 A du CGI
à l’ensemble de la fiscalité.
Ces dispositions ne visent que les actes ou montages dépourvus de substance économique.
Ainsi les commentaires du BOI-IS-BASE-70 précisant les montages
visés par la clause anti-abus générale sont applicables à ceux touchant les autres impôts.
L’article L. 64 A du LPF ne s’applique pas dans tous les cas où l’abus peut être caractérisé
sur le fondement de l’article L. 64 du LPF c’est-à-dire lorsque les effets économiques (patrimoniaux, commerciaux…) sont nuls ou négligeables.
En ce sens,
CE, décision du 17 juillet 2013, n° 352989,
Sarl Garnier Choiseuil et Cour de justice de l'Union européenne (CJUE), décision du 10
novembre 2011, aff. C-126/10 Foggia, ECLI:EU:C:2011:718).
120
La combinaison des deux conditions légales conduit à ne pas appliquer la procédure d’abus de
droit prévue à l'article L. 64 A du LPF aux actes dont le but essentiel est l'obtention d'un avantage fiscal sans aller
à l'encontre de l'objet ou de la finalité du droit fiscal applicable.
Lorsque c'est le législateur qui a souhaité encourager un schéma par une incitation fiscale,
l'article L. 64 A du LPF ne peut en principe s'appliquer, quand bien même ce schéma aurait un but principalement fiscal, à condition qu’il ne soit pas manifestement détourné de son objet.
Exemple 1 : La donation d'usufruit temporaire au profit d'un enfant majeur qui
ne fait pas partie du foyer fiscal du donateur, procure certes une économie d’impôt sur la fortune immobilière, qui peut être substantielle, mais qui n’est pas abusive si elle est justifiée par la
volonté d'aider l'enfant majeur à financer ses études en lui permettant d'occuper le logement ou de percevoir les revenus locatifs du bien transmis. Le caractère temporaire d'une transmission de
l'usufruit, n'est pas en soi abusif dès lors qu’il est doté d’une substance patrimoniale effective et ne prévoit pas de clauses manifestement abusives (telle qu’une donation librement révocable par le
donateur).
Exemple 2 : La donation d’usufruit temporaire à un organisme sans but lucratif,
même si elle permet de réaliser une économie d’impôt très importante, n’est pas susceptible d’être écartée sur le fondement de l’article L. 64 A du LPF lorsque le donateur se dépouille irrévocablement
des fruits attachés à l’actif donné, sur la durée de l’usufruit temporaire. Le donateur poursuit un objectif charitable valable et non négligeable en permettant à l’organisme de bénéficier d'un
rendement financier régulier sur la période de l’usufruit (loyers, dividendes).
II. Sanctions applicables
130
Contrairement à la procédure de l’abus de droit prévue à
l’article L. 64 du LPF, le dispositif de
l’article L. 64 A du LPF n’entraîne pas l’application automatique des majorations prévues au b de
l’article 1729 du CGI. Seules les majorations de droit commun sont applicables.
Toutefois l’administration pourra, à condition de les justifier au regard des circonstances de
fait et de droit propres à l’affaire considérée, appliquer les pénalités pour insuffisances, omissions ou inexactitudes prévues aux a et c de l’article 1729 du CGI, aux taux respectifs de 40 % pour
manquements délibérés et 80 % pour manœuvres frauduleuses. L’application de ces pénalités ne saurait se déduire uniquement du fait que les conditions d’application de l’article L. 64 A du LPF sont
remplies.
Les dispositions de
l'article 1729 du CGI concernant les sanctions de droit commun applicables sont commentées au
BOI-CF-INF-10-20-20 auquel il convient de se reporter.
III. Garanties applicables
140
Les garanties spécifiques entourant la procédure d’abus de droit prévue à
l’article L. 64 du LPF s’appliquent également à la procédure d’abus de droit prévue à
l’article L. 64 A du LPF.
A. Le rescrit « abus de droit »
150
La procédure de rescrit prévue à
l'article L. 64 B du LPF est étendue aux dispositions de
l’article L. 64 A du LPF (I-D § 120 du
BOI-CF-IOR-30-10).
Les contribuables qui souhaitent sécuriser le traitement fiscal d'un acte ou d'une opération
peuvent demander à l'administration la confirmation que le dispositif anti-abus de l'article L. 64 A du LPF ne leur est pas applicable.
B. Comité de l’abus de droit fiscal
160
La compétence du comité de l’abus de droit fiscal est étendue à la procédure d’abus de droit
prévue à l’article L. 64 A du LPF. Le comité est saisi et rend son avis dans les mêmes conditions que pour la procédure
prévue à l'article L. 64 du LPF (BOI-CF-IOR-30-30). | Bulletin officiel des finances publiques - impôts | BOI-CF-IOR-30-20 | https://bofip.impots.gouv.fr/bofip/12049-PGP.html/identifiant=BOI-CF-IOR-30-20-20200131 | 2020-01-31 00:00:00 | dfb3a1879401c1f58af515ea69aaf7547fc48dcdb81599cb4cb07fcb3f99fc3f | [
-0.07787306606769562,
-0.013319597579538822,
-0.09586180746555328,
0.015002429485321045,
0.0024598080199211836,
-0.020179376006126404,
-0.07035123556852341,
-0.026364848017692566,
0.035639651119709015,
-0.05883347615599632,
-0.04004840552806854,
0.025756806135177612,
-0.03039315715432167,
-0.009108825586736202,
-0.062056250870227814,
0.06638136506080627,
0.04265034943819046,
0.011520665138959885,
0.04625685513019562,
0.02084267884492874,
0.08582723140716553,
0.014345451258122921,
0.017814157530665398,
-0.004451928194612265,
0.06568082422018051,
-0.004298716317862272,
0.03908945247530937,
-0.06795986741781235,
-0.02353755198419094,
-0.01423505786806345,
0.009374495595693588,
-0.023402834311127663,
-0.03300660476088524,
-0.05601195991039276,
0.035329315811395645,
-0.0326501727104187,
-0.016277696937322617,
0.024553101509809494,
-0.056305527687072754,
-0.021710596978664398,
0.03141428157687187,
-0.07190299779176712,
-0.02904346026480198,
0.020893095061182976,
-0.00689961202442646,
0.02129552699625492,
0.010389484465122223,
0.058998458087444305,
-0.005747994873672724,
0.002260468667373061,
0.0004337044956628233,
0.05493271350860596,
0.04376564547419548,
-0.026349367573857307,
0.005809232126921415,
0.055845990777015686,
-0.07098186016082764,
-0.04212196543812752,
0.03802923858165741,
-0.010899338871240616,
-0.035043563693761826,
-0.003986782860010862,
-0.003671008162200451,
-0.024573491886258125,
-0.05252283811569214,
-0.04581218212842941,
-0.00688335532322526,
-0.056836821138858795,
0.1159859225153923,
-0.03143550083041191,
-0.02489750273525715,
0.028187479823827744,
0.08995447307825089,
0.025311101227998734,
0.02778848633170128,
0.07705622911453247,
-0.0815468579530716,
-0.020072972401976585,
0.037207987159490585,
0.045940399169921875,
-0.08581370115280151,
0.00827658362686634,
0.09923413395881653,
-0.008542602881789207,
-0.0003692408208735287,
-0.03210935741662979,
0.05353232100605965,
-0.04600607231259346,
-0.038594819605350494,
-0.0009353161440230906,
-0.03381820768117905,
0.11176610738039017,
-0.03938459977507591,
0.011204446665942669,
-0.023096216842532158,
0.05719376727938652,
-0.0404493622481823,
0.01625005714595318,
0.007822398096323013,
0.05664145201444626,
-0.042198676615953445,
0.059768129140138626,
0.025841984897851944,
-0.012307100929319859,
-0.007459173444658518,
-0.07066269218921661,
-0.0001346296921838075,
-0.014629296027123928,
-0.023726601153612137,
-0.01611991412937641,
0.027981137856841087,
-0.015285929664969444,
-0.04199115186929703,
-0.0630219504237175,
-0.03779971972107887,
0.06534559279680252,
0.04168383404612541,
0.03585122153162956,
-0.013607611879706383,
0.052235715091228485,
-0.015596088021993637,
-0.004234159830957651,
0.01617434062063694,
0.0006316059152595699,
-0.05563268065452576,
-0.005704184528440237,
-0.0452277772128582,
-0.0021921119187027216,
0.006179883144795895,
-0.0182996466755867,
0.062306344509124756,
0.02034652978181839,
-0.009150355122983456,
-0.02249051257967949,
0.002567738527432084,
-0.004238378256559372,
0.019747084006667137,
0.05276796966791153,
0.04089045152068138,
-0.0021526103373616934,
-0.09965260326862335,
0.004909458104521036,
-0.033275216817855835,
0.04736088588833809,
-0.004249409772455692,
-0.04821212962269783,
0.019679786637425423,
-0.08244036138057709,
-0.005113246850669384,
0.025504987686872482,
-0.020819369703531265,
0.04182451590895653,
-0.023934733122587204,
-0.013168921694159508,
0.025334393605589867,
-0.006012228317558765,
0.005735374987125397,
0.04153456538915634,
-0.00956045277416706,
-0.031616147607564926,
-0.006415743380784988,
0.017979029566049576,
0.03261425346136093,
0.025622764602303505,
-0.013150698505342007,
-0.01938476972281933,
0.017480887472629547,
0.07669411599636078,
0.014415952377021313,
0.006283292081207037,
-0.026288453489542007,
0.015959445387125015,
0.02681877836585045,
0.0074708666652441025,
-0.03261597082018852,
-0.01805165782570839,
-0.03560509905219078,
0.021530617028474808,
-0.0351107083261013,
0.023561032488942146,
-0.051358725875616074,
-0.00520273856818676,
-0.01642828807234764,
-0.0035738178994506598,
0.022010918706655502,
0.0292619951069355,
-0.03394739702343941,
-0.04386584460735321,
0.010966862551867962,
-0.0008742026402615011,
-0.045956630259752274,
-0.027808889746665955,
-0.07595817744731903,
0.04496615380048752,
0.04223738610744476,
-0.040467701852321625,
-0.015443622134625912,
0.024810586124658585,
0.0964600220322609,
0.006354795303195715,
0.002734306501224637,
-0.024964217096567154,
0.006967248860746622,
0.03956495597958565,
-0.044025029987096786,
0.027138175442814827,
-0.03758283331990242,
0.04234158992767334,
-0.009801376610994339,
-0.024162180721759796,
0.05858888104557991,
0.0640331283211708,
-0.02781466767191887,
0.03146178647875786,
-0.029806029051542282,
-0.030180862173438072,
-0.020387979224324226,
-0.008323672227561474,
-0.011611132882535458,
0.03448832407593727,
-0.019525203853845596,
0.014343745075166225,
-0.06709044426679611,
-0.08889193087816238,
-0.01724812760949135,
0.03659258410334587,
-0.017621386796236038,
0.043916989117860794,
-0.015037130564451218,
-0.04573167487978935,
-0.012344875372946262,
0.029308203607797623,
0.010854007676243782,
0.024450700730085373,
0.01507255807518959,
-0.0002651044342201203,
-0.085732601583004,
0.027690520510077477,
-0.03196694701910019,
0.0407954603433609,
0.028204908594489098,
-0.015733201056718826,
0.036328963935375214,
0.03328501060605049,
0.03218013793230057,
-0.010433342307806015,
0.004845028277486563,
0.004938926547765732,
-0.00913639273494482,
0.012776287272572517,
-0.010875861160457134,
0.009796678088605404,
-0.033472951501607895,
0.024186996743083,
0.018254481256008148,
-0.029691485688090324,
0.018539976328611374,
0.040917858481407166,
0.05026785656809807,
-0.025498008355498314,
0.033190757036209106,
0.013840697705745697,
-0.008496608585119247,
-0.019087836146354675,
0.010119437240064144,
-0.0771394744515419,
0.021925343200564384,
-0.007591926958411932,
0.030769048258662224,
0.03727629780769348,
-0.03287235647439957,
0.061305154114961624,
0.008768239989876747,
0.05537915602326393,
-0.012588655576109886,
0.0180734321475029,
-0.0875895693898201,
-0.04891229048371315,
-0.010037151165306568,
0.02743498422205448,
0.03567357361316681,
-0.004524300340563059,
-0.006350204348564148,
-0.06244823336601257,
-0.03559153527021408,
0.0008527502068318427,
0.019435102120041847,
-0.03131446987390518,
-0.05877523869276047,
0.001487246947363019,
-0.015172644518315792,
0.026504166424274445,
-0.017485784366726875,
0.002372919348999858,
-0.060956984758377075,
0.01785052940249443,
-0.05101053789258003,
0.021284660324454308,
-0.02600197307765484,
-0.015647122636437416,
0.035634975880384445,
-0.018413463607430458,
0.013116806745529175,
0.02730909362435341,
-0.00878089014440775,
-0.03054671734571457,
-0.015846971422433853,
-0.03462977707386017,
0.0053735170513391495,
0.019257567822933197,
0.011023333296179771,
-0.0036561849992722273,
-0.05063499137759209,
-0.04502600431442261,
0.04126208275556564,
-0.04520532861351967,
-0.04525656998157501,
0.06249193474650383,
-0.0485001876950264,
-0.03305620700120926,
0.030956264585256577,
0.06887508928775787,
0.00922765675932169,
0.017488213256001472,
-0.020912498235702515,
-0.02254720963537693,
0.0703837126493454,
0.03348846361041069,
-0.04730481654405594,
-0.0126617681235075,
-0.026183689013123512,
0.013209532015025616,
0.010778181254863739,
0.011451642028987408,
-0.004343157634139061,
-0.04227285832166672,
0.0072575840167701244,
-0.018693571910262108,
0.043132632970809937,
0.004350145347416401,
0.04810614138841629,
0.014855742454528809,
-0.12739399075508118,
0.028637269511818886,
0.03305794298648834,
0.0028553209267556667,
0.013868770562112331,
-0.00979385245591402,
0.041631244122982025,
-0.0012431512586772442,
-0.030660254880785942,
0.0267762690782547,
0.006086846813559532,
0.000765994715038687,
0.05153302848339081,
-0.002259625354781747,
0.00013370104716159403,
-0.018726591020822525,
-0.02931477315723896,
0.03778427466750145,
0.019253363832831383,
0.01877419278025627,
0.023026756942272186,
0.008542653173208237,
0.061592746526002884,
0.0021406165324151516,
-0.0408535934984684,
-0.030767645686864853,
-0.005970472935587168,
-0.004612916149199009,
0.025637134909629822,
0.053308699280023575,
-0.023629920557141304,
0.005107218399643898,
-0.03992662578821182,
0.05256643891334534,
0.008303238078951836,
0.06319771707057953,
-0.014626707881689072,
-0.035929348319768906,
-0.002694608410820365,
-0.04094303026795387,
0.04926180839538574,
0.028157318010926247,
0.020881079137325287,
0.060636114329099655,
-0.0006920152227394283,
-0.04523075371980667,
-0.019355032593011856,
0.047961678355932236,
0.01942719705402851,
-0.013989908620715141,
-0.005130515433847904,
0.006604882422834635,
0.014926155097782612,
0.054905932396650314,
0.013612845912575722,
0.004124808590859175,
0.03827942907810211,
0.00019978183263447136,
0.009738625958561897,
-0.018342049792408943,
0.055296048521995544,
0.025123585015535355,
-0.03203113377094269,
-0.037693560123443604,
0.042815953493118286,
-0.029495397582650185,
0.02403710037469864,
-0.03734506666660309,
0.00012093545956304297,
-0.05063769593834877,
0.033989619463682175,
-0.04973525181412697,
-0.019426213577389717,
0.09795880317687988,
-0.020270323380827904,
0.0792086198925972,
0.14940695464611053,
-0.009061222895979881,
0.03272611275315285,
-0.005454053170979023,
0.034521207213401794,
-0.005574013106524944,
0.0042301663197577,
0.02757027931511402,
0.048666033893823624,
0.0529102087020874,
0.025762787088751793,
0.024844035506248474,
-0.009163809940218925,
0.006481029558926821,
-0.04455152526497841,
-0.018241137266159058,
0.043368369340896606,
0.0021716367918998003,
-0.03674240782856941,
-0.022700391709804535,
0.011177396401762962,
0.004203243181109428,
0.008226864039897919,
0.007029995322227478,
0.026405226439237595,
-0.05967250466346741,
0.01975405588746071,
0.018196798861026764,
-0.00017622481391299516,
-0.07638552039861679,
0.0059227244928479195,
0.018763942644000053,
-0.061542265117168427,
-0.03949427604675293,
-0.024914944544434547,
-0.028176411986351013,
-0.020983869209885597,
-0.018070366233587265,
-0.01502325851470232,
0.02181338705122471,
0.028465447947382927,
-0.01608663983643055,
0.016172436997294426,
-0.010838384740054607,
-0.02806743048131466,
-0.021727949380874634,
0.014825507998466492,
-0.006500090938061476,
0.004487022757530212,
0.02377329394221306,
0.020838161930441856,
-0.023263195529580116,
0.03488890454173088,
0.026887672021985054,
0.020153425633907318,
-0.0008037927327677608,
-0.03803553804755211,
0.035488229244947433,
-0.011262333020567894,
0.04375840350985527,
0.0012782738776877522,
-0.026430167257785797,
-0.0004186101723462343,
-0.008282575756311417,
-0.06219611316919327,
0.04509040340781212,
-0.007038777694106102,
0.029247911646962166,
-0.0053546372801065445,
-0.08346709609031677,
0.020757943391799927,
-0.004717609379440546,
0.035497233271598816,
0.03710336983203888,
-0.0011801361106336117,
0.06334687769412994,
0.015137836337089539,
0.04474334791302681,
0.011745015159249306,
-0.07193748652935028,
-0.03715261444449425,
0.04145783185958862,
-0.018166884779930115,
-0.03554634377360344,
0.03910518437623978,
-0.010447785258293152,
0.023506350815296173,
0.0323198139667511,
0.05759564787149429,
0.0074362182058393955,
0.04358469694852829,
0.04874406009912491,
-0.07009176164865494,
-0.004869027528911829,
-0.021325841546058655,
0.03093266300857067,
-0.003467132803052664,
-0.0006887239287607372,
-0.06295255571603775,
-0.021434612572193146,
-0.06763236969709396,
0.019852561876177788,
0.0073566921055316925,
0.03058505989611149,
-0.0028642858378589153,
-0.0038042967207729816,
0.002610187977552414,
-0.009708989411592484,
0.04127988591790199,
0.008926426991820335,
0.02327577769756317,
0.012970641255378723,
0.04121353477239609,
0.05071507766842842,
0.0386909581720829,
0.053883060812950134,
0.06521248072385788,
0.00495041674003005,
0.01457256730645895,
0.10252639651298523,
0.021195998415350914,
-0.011722385883331299,
-0.02343069203197956,
-0.02821328490972519,
0.06447925418615341,
0.007901627570390701,
0.04745176061987877,
0.012875438667833805,
0.027617959305644035,
-0.03704463690519333,
-0.041701532900333405,
0.02497422695159912,
0.016975799575448036,
0.04086146503686905,
0.03190085291862488,
0.030283302068710327,
-0.007893084548413754,
-0.06016266718506813,
0.0037871357053518295,
-0.015237484127283096,
-0.06964018940925598,
0.053098808974027634,
-0.024971280246973038,
-0.026432178914546967,
-0.0578339621424675,
-0.014810922555625439,
-0.009144837968051434,
-0.056967251002788544,
0.013348359614610672,
-0.022936349734663963,
-0.008864171802997589,
-0.00807251688092947,
-0.03381446376442909,
0.03316241502761841,
-0.01827988587319851,
-0.016026023775339127,
-0.050110138952732086,
0.06891580671072006,
-0.012855177745223045,
-0.041760072112083435,
-0.032204605638980865,
0.02651665359735489,
-0.03861025348305702,
0.020471414551138878,
-0.030087178573012352,
0.03721601516008377,
-0.061993762850761414,
0.030267123132944107,
-0.049843691289424896,
0.039723433554172516,
0.013676555827260017,
-0.003986562602221966,
0.04494459182024002,
0.01861944980919361,
0.012829101644456387,
-0.004024527035653591,
0.04138065129518509,
0.001272446708753705,
0.012633743695914745,
0.04576624557375908,
0.003979434724897146,
0.010233617387712002,
0.019650932401418686,
-0.02268177457153797,
0.01738705299794674,
-0.016948679462075233,
0.02313949540257454,
0.03866522014141083,
0.030104676261544228,
-0.022299833595752716,
-0.03133995458483696,
0.015178834088146687,
0.000689929467625916,
0.03985654190182686,
0.017242517322301865,
0.023733677342534065,
0.022744616493582726,
-0.003000107128173113,
-0.015412948094308376,
-0.0010375718120485544,
0.003167523071169853,
0.006021915934979916,
-0.010422766208648682,
0.023588236421346664,
-0.002894589677453041,
0.04039390757679939,
0.005973866209387779,
0.027723610401153564,
-0.020000366494059563,
-0.030159475281834602,
-0.03866976127028465,
-0.018931524828076363,
-0.024635888636112213,
-0.008642598986625671,
0.02459905669093132,
-0.006253456696867943,
0.013640898279845715,
-0.02986888960003853,
-0.037469517439603806,
-0.05437516048550606,
-0.031301308423280716,
-0.09618856757879257,
-0.03337947279214859,
-0.007410088554024696,
0.007785998284816742,
0.012085240334272385,
0.0035264783073216677,
0.027528950944542885,
0.0028934322763234377,
-0.015862315893173218,
-0.041272252798080444,
0.02042914368212223,
0.017611930146813393,
-0.04345639422535896,
-0.008056804537773132,
-0.029241161420941353,
0.0516032874584198,
-0.012771131470799446,
0.0080889156088233,
-0.06498226523399353,
-0.020601417869329453,
0.014315211214125156,
0.008021974004805088,
0.029605409130454063,
0.10670480877161026,
-0.028551576659083366,
-0.04326789453625679,
0.03028549626469612,
0.019698215648531914,
0.030866345390677452,
0.01779911294579506,
-0.02561889961361885,
0.0012381497072055936,
-0.0061813401989638805,
-0.06463322043418884,
-0.03301021084189415,
0.01134578138589859,
0.014985062181949615,
-0.03165183961391449,
-0.033148933202028275,
-0.004635103512555361,
-0.010544727556407452,
-0.0318572074174881,
-0.02027769386768341,
0.08062981814146042,
0.009777572005987167,
-0.04480470344424248,
-0.04049413278698921,
0.05179598927497864,
-0.012173871509730816,
0.015250624157488346,
0.015943188220262527,
0.008071313612163067,
-0.005831030663102865,
0.03963129222393036,
0.018124496564269066,
0.05491306260228157,
-0.003175107529386878,
0.08730190992355347,
0.0373956635594368,
-0.003767151851207018,
-0.021131116896867752,
-0.009272693656384945,
0.014633070677518845,
0.00624414999037981,
0.06494844704866409,
0.039933618158102036,
-0.0026282425969839096,
0.01590634323656559,
0.01200750283896923,
0.034095197916030884,
-0.007134914398193359,
0.03566215559840202,
0.0980788841843605,
-0.019903244450688362,
0.017461145296692848,
-0.024698531255126,
-0.03978936746716499,
-0.02328101173043251,
0.045483220368623734,
-0.02638666145503521,
0.047655705362558365,
-0.030837303027510643,
-0.0050126961432397366,
-0.05102775990962982,
0.013443305157124996,
-0.007044283673167229,
0.001788787660188973,
0.0018418502295389771,
0.06519258767366409,
0.037347085773944855,
0.004972795490175486,
0.03399961441755295,
-0.031969379633665085,
0.019016260281205177,
-0.004448773805052042,
-0.01718878373503685,
0.04021082818508148,
0.04573693498969078,
0.01526101864874363,
-0.0403108224272728,
0.01473543792963028,
0.026194335892796516,
-0.028447095304727554,
0.013431168161332607,
-0.030792852863669395,
-0.08616182953119278,
0.03730037808418274,
0.019105277955532074,
0.03022172674536705,
0.00515647791326046,
-0.01993608847260475,
-0.01939462125301361,
0.01988842710852623,
0.001404944690875709,
0.044210270047187805,
0.006623707711696625,
-0.008555598556995392,
-0.03292423486709595,
0.054496608674526215,
0.03380776569247246,
0.026733992621302605,
0.00247152429074049,
-0.014807144179940224,
0.039220619946718216,
0.02185952290892601,
-0.042627427726984024,
-0.04271731153130531,
-0.018011530861258507,
0.033340927213430405
] |
1
L'article 223 F du code
général des impôts (CGI) prévoit la neutralisation des plus-values ou moins-values résultant de cessions d'immobilisations à l'intérieur du groupe. La cession entre sociétés du groupe s'entend de
toute opération de transfert d'éléments de l'actif immobilisé qui n'est pas placé sous le régime prévu à l'article 210 A du
CGI (vente, échange, partage).
Aux termes de cet article, la plus-value ou la moins-value afférente à la cession entre sociétés
du groupe d'un élément d'actif immobilisé n'est pas retenue pour le calcul du résultat, ou de la plus-value ou de la moins-value nette à long terme d'ensemble au titre de l'exercice de cette cession.
10
Corrélativement, cette plus-value ou cette moins-value est comprise dans le résultat ou
plus-value ou moins-value nette à long terme d'ensemble de l'exercice au cours duquel intervient soit la cession hors du groupe de l'immobilisation, soit la sortie du groupe d'une société qui l'a
cédée ou de celle qui en est propriétaire.
20
En outre, pour les immobilisations amortissables, la société mère doit réintégrer au résultat
d'ensemble de chaque exercice une somme égale au montant des suppléments d'amortissements pratiqués au titre de l'exercice par la société du groupe qui en est cessionnaire.
30
Par ailleurs, la deuxième phrase de l'article 223 F du CGI précise que les titres du
portefeuille exclus du régime des plus-values ou moins-values à long terme sont assimilés à des éléments de l'actif immobilisé pour l'application du régime de neutralisation des plus ou moins-values
de cessions intra-groupe.
Par conséquent, le résultat de cession intra-groupe de ces titres est neutralisé, pour le calcul
du résultat d'ensemble, jusqu'à la sortie du groupe, soit des titres eux-mêmes, soit de l'une des sociétés qui les a détenus à un moment quelconque.
40
Les modalités d'application de ces dispositions sont précisées par
l'article 46 quater-0 ZH de l'annexe III au CGI.
50
Sont étudiés dans la présente section :
- le cas général, à savoir la neutralisation des plus et moins-values de cession intra-groupe,
celle des éventuels sur-amortissements ainsi que les modalités de taxation des plus ou moins-values en cas de sortie du groupe de la société cédante, de la société cessionnaire ou du bien
(sous-section 1, BOI-IS-GPE-20-20-50-10) ;
- les situations particulières des groupes combinés (sociétés et organismes du secteur des assurances), des groupes dont le
chainage capitalistique est réalisé par l'intermédiaire de sociétés intermédiaires, et des groupes horizontaux (sous-section 2, BOI-IS-GPE-20-20-50-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-20-20-50 | https://bofip.impots.gouv.fr/bofip/5896-PGP.html/identifiant=BOI-IS-GPE-20-20-50-20200415 | 2020-04-15 00:00:00 | fcb845e2572b0c0dab9b5f0565d9394906d46758796e369eb092ea7414759d2a | [
-0.1310298591852188,
0.034512389451265335,
-0.016569606959819794,
0.1106685921549797,
0.0011734897270798683,
-0.007102388422936201,
-0.09383004158735275,
-0.010697867721319199,
0.10233244299888611,
-0.06499051302671432,
-0.029070891439914703,
0.04304194077849388,
-0.016488617286086082,
-0.006033973768353462,
-0.02392593026161194,
0.0219280868768692,
0.05351632833480835,
-0.024940460920333862,
0.006936877034604549,
0.011010754853487015,
0.0784868597984314,
0.03627900034189224,
0.018952351063489914,
0.029318882152438164,
0.028576968237757683,
0.06133494898676872,
-0.01671505905687809,
-0.06429480016231537,
0.010281585156917572,
0.058487363159656525,
-0.003999660257250071,
-0.014466315507888794,
0.005933832377195358,
0.04983726516366005,
-0.005434246733784676,
-0.06502129882574081,
-0.0035344657953828573,
-0.015267400071024895,
-0.045168034732341766,
-0.006607188377529383,
0.008760667406022549,
0.0032178033143281937,
0.03828953206539154,
-0.023530209437012672,
-0.011530703864991665,
0.036641497164964676,
-0.010666152462363243,
0.01897023431956768,
-0.03214603662490845,
0.02132272906601429,
-0.002895209239795804,
-0.04572748392820358,
0.016285168007016182,
0.07861188799142838,
0.00572622986510396,
-0.01704811118543148,
-0.10084602236747742,
0.0321076400578022,
0.11134887486696243,
0.008150740526616573,
0.012078954838216305,
-0.0007251668721437454,
0.008205610327422619,
-0.008730798959732056,
0.009379539638757706,
-0.034009065479040146,
-0.00797294918447733,
-0.06006573885679245,
0.11082039028406143,
0.06840121746063232,
0.07350296527147293,
-0.03658393397927284,
0.006488231010735035,
0.07129760086536407,
0.055811163038015366,
0.023995932191610336,
-0.010412897914648056,
-0.02100883238017559,
0.04817598685622215,
0.04125913232564926,
-0.07490067183971405,
0.0033718834165483713,
0.0023888745345175266,
0.05225805565714836,
-0.04361104965209961,
0.021555693820118904,
-0.0138928834348917,
-0.008108316920697689,
-0.044963907450437546,
-0.0467989481985569,
-0.06177644059062004,
0.024915870279073715,
0.04832056164741516,
-0.02004304714500904,
0.033859983086586,
0.058943621814250946,
-0.04660636931657791,
0.00394292501732707,
0.04514104500412941,
-0.051568787544965744,
-0.0006663685780949891,
0.01946886070072651,
0.01712382584810257,
0.003663569688796997,
0.04111992195248604,
-0.04641648009419441,
0.06062307208776474,
-0.05178369954228401,
0.00018284167163074017,
-0.009698593057692051,
-0.04553548991680145,
0.0019312564982101321,
0.009214230813086033,
-0.006400953512638807,
-0.05563916265964508,
0.053477730602025986,
0.010260604321956635,
-0.0029987837187945843,
0.013498124666512012,
0.023883361369371414,
-0.010482759214937687,
0.006690316833555698,
-0.0447891429066658,
-0.031072959303855896,
-0.07147720456123352,
-0.00913969986140728,
-0.02100357599556446,
-0.04963379725813866,
-0.05885017663240433,
-0.014072274789214134,
0.00418541906401515,
-0.01544927153736353,
0.009076535701751709,
-0.11536151170730591,
-0.026434792205691338,
-0.04611185938119888,
-0.016197601333260536,
0.05929761007428169,
0.035200878977775574,
0.01675732061266899,
-0.016176560893654823,
0.011209343560039997,
-0.012740656733512878,
0.004389084875583649,
-0.03722749277949333,
0.01462421752512455,
-0.047347862273454666,
-0.06889215856790543,
0.02643704041838646,
0.01882210187613964,
-0.07566173374652863,
0.024277333170175552,
0.031133197247982025,
-0.011222338303923607,
0.006614344660192728,
0.0613461472094059,
0.03199607878923416,
0.058608025312423706,
-0.07691556960344315,
-0.024629466235637665,
-0.0010192496702075005,
0.031089387834072113,
0.054209038615226746,
-0.006118594203144312,
-0.0021806831937283278,
-0.003908953629434109,
0.05682722106575966,
0.030609721317887306,
0.014034885913133621,
0.023532655090093613,
-0.038038477301597595,
0.04116235300898552,
0.03253870829939842,
0.0005571902147494256,
-0.019384507089853287,
-0.030853645876049995,
0.030256111174821854,
-0.019587360322475433,
-0.03175300732254982,
0.09373240172863007,
-0.010641254484653473,
-0.03280854597687721,
-0.0369989275932312,
0.006944024004042149,
0.015764204785227776,
0.027369508519768715,
-0.015482762828469276,
-0.007572702597826719,
0.027950741350650787,
0.024385619908571243,
-0.028698138892650604,
-0.011029999703168869,
-0.073311947286129,
0.03171616792678833,
0.001237046904861927,
-0.06732895970344543,
-0.050068292766809464,
0.00850085448473692,
-0.015831368044018745,
0.08301879465579987,
0.02799827791750431,
-0.009523122571408749,
0.018587440252304077,
0.025500841438770294,
-0.049107227474451065,
-0.03052346408367157,
0.02181280590593815,
0.02374807745218277,
0.06407079845666885,
-0.0292817372828722,
0.04741113632917404,
-0.024663181975483894,
0.023944107815623283,
0.014146707020699978,
-0.06571255624294281,
-0.037351805716753006,
-0.07966627925634384,
-0.03414344787597656,
0.0621652714908123,
0.01592399552464485,
0.017106465995311737,
-0.02613978274166584,
-0.005270944908261299,
-0.009697472676634789,
-0.06414462625980377,
0.01708439365029335,
-0.027966583147644997,
0.015372422523796558,
0.03014254756271839,
-0.06843338906764984,
-0.005593352951109409,
0.00206012767739594,
0.07641066610813141,
-0.038424670696258545,
-0.00757688470184803,
0.038607411086559296,
0.05151471123099327,
0.022670350968837738,
0.007481500972062349,
-0.0018318116199225187,
0.02522481419146061,
-0.019988015294075012,
0.03847841918468475,
-0.00159447081387043,
0.07906130701303482,
-0.01708986796438694,
-0.03989510238170624,
-0.006506811827421188,
0.03131093084812164,
0.059414006769657135,
0.00293939677067101,
0.04077822342514992,
0.016132241114974022,
-0.0292197372764349,
-0.050883710384368896,
-0.03116566129028797,
-0.01559795904904604,
0.02295203134417534,
0.03371099755167961,
-0.007079272996634245,
-0.024262724444270134,
-0.04752577841281891,
0.014267214573919773,
-0.01343267410993576,
-0.019315486773848534,
-0.11624254286289215,
0.08581416308879852,
-0.015114285051822662,
-0.040646154433488846,
0.008837488479912281,
0.026957768946886063,
-0.000857893843203783,
0.015391513705253601,
0.06563039869070053,
-0.04536218196153641,
0.0011159495916217566,
0.04350833594799042,
-0.020606473088264465,
0.026909148320555687,
0.014657702296972275,
-0.0206858329474926,
0.03852405399084091,
0.010321971029043198,
-0.0464453287422657,
-0.01491848099976778,
-0.008144558407366276,
0.031645920127630234,
-0.04845171421766281,
0.017631392925977707,
0.0269563477486372,
-0.024992434307932854,
0.014352870173752308,
-0.0030538206920027733,
0.07627765089273453,
0.02874760329723358,
0.017746375873684883,
-0.03412095457315445,
0.07944327592849731,
0.002167357364669442,
-0.014050628989934921,
-0.04255688190460205,
-0.02315027266740799,
-0.018766023218631744,
0.02506418339908123,
-0.0590747594833374,
0.0013653020141646266,
0.004195297136902809,
-0.04252774640917778,
-0.007925298996269703,
0.015620291233062744,
-0.051258403807878494,
0.004580375738441944,
0.03932826220989227,
-0.061604779213666916,
0.00350145623087883,
0.00995552446693182,
-0.0037345874588936567,
0.021323982626199722,
-0.0561981163918972,
-0.005871898960322142,
-0.018280137330293655,
0.07526375353336334,
0.02281968668103218,
0.03973320499062538,
-0.017214782536029816,
-0.005526049993932247,
-0.030314600095152855,
0.012648924253880978,
-0.01472689863294363,
-0.04624323546886444,
-0.026251977309584618,
0.035401344299316406,
0.0010716893011704087,
-0.017574207857251167,
0.006456135306507349,
0.020244406536221504,
-0.002002136083319783,
0.016551142558455467,
0.004000003915280104,
0.03397952392697334,
0.05620940402150154,
-0.05118812620639801,
-0.0313643217086792,
0.005187334027141333,
0.029582524672150612,
-0.04146256670355797,
-0.002463346114382148,
-0.04045060649514198,
0.014014624990522861,
-0.014661576598882675,
0.03570838272571564,
0.0009589763940311968,
0.02212641015648842,
0.03264821320772171,
0.012130207382142544,
-0.031332626938819885,
-0.013329049572348595,
-0.02684948407113552,
-0.06504061818122864,
0.04518236964941025,
0.007044519763439894,
-0.017503933981060982,
-0.005110710859298706,
0.006704488769173622,
-0.010176194831728935,
-0.0014827176928520203,
-0.025722254067659378,
0.005188555456697941,
-0.005383754149079323,
0.035318102687597275,
-0.025586629286408424,
0.019925421103835106,
0.028941882774233818,
0.02390199340879917,
-0.04214936122298241,
0.04116431251168251,
0.004503368865698576,
-0.0006266420241445303,
-0.010051252320408821,
0.014579003676772118,
0.011573117226362228,
-0.06187128648161888,
0.049799077212810516,
0.022269029170274734,
0.021174581721425056,
0.02338276244699955,
-0.032237447798252106,
-0.01638941466808319,
0.03898708149790764,
-0.018457185477018356,
0.04486653953790665,
-0.022559285163879395,
-0.01739765703678131,
0.015736103057861328,
0.052756428718566895,
-0.03172361105680466,
0.05475008115172386,
0.006337159778922796,
0.009884336963295937,
0.05206222087144852,
-0.043655309826135635,
-0.004232726525515318,
0.04619751125574112,
0.004406366962939501,
0.019651520997285843,
0.02448347769677639,
0.03231000527739525,
-0.03895654156804085,
0.004693243652582169,
0.034469351172447205,
0.0558481328189373,
0.006386756431311369,
0.03312697634100914,
-0.08684476464986801,
-0.025221161544322968,
0.04193664714694023,
0.010711146518588066,
0.037402186542749405,
0.1349806934595108,
0.0037333457730710506,
0.03258568048477173,
0.020232832059264183,
0.0036695622839033604,
0.026595307514071465,
-0.018023638054728508,
0.0006646809633821249,
0.046727683395147324,
0.04409646987915039,
-0.03485068678855896,
0.040628425776958466,
-0.015031150542199612,
0.025037584826350212,
-0.013494563288986683,
-0.024517495185136795,
-0.02900056168437004,
-0.0549071803689003,
-0.010828202590346336,
0.023936742916703224,
0.017996087670326233,
0.005012874025851488,
0.007058148737996817,
0.035239409655332565,
-0.0054125492461025715,
-0.05554106459021568,
0.04100468382239342,
-0.021052295342087746,
0.004259640816599131,
-0.031042655929923058,
0.05951211601495743,
0.02802952006459236,
-0.07236751168966293,
-0.0164317786693573,
-0.08296152949333191,
-0.020793581381440163,
0.02855554036796093,
-0.0005833202158100903,
-0.02547953650355339,
0.0055363657884299755,
0.011799007654190063,
0.013088589534163475,
0.009588977321982384,
-0.007849548012018204,
-0.028088415041565895,
-0.023164909332990646,
-0.040135279297828674,
-0.0048987893387675285,
-0.013364855200052261,
0.012537427246570587,
-0.006021550856530666,
0.05604443699121475,
0.027449941262602806,
0.0452268049120903,
0.03555823490023613,
-0.004009012132883072,
-0.03301263600587845,
0.054878462105989456,
0.043014638125896454,
-0.0029553372878581285,
0.015146205201745033,
0.04571037366986275,
0.032319411635398865,
0.0409184992313385,
-0.022640308365225792,
-0.012562056072056293,
0.03673804551362991,
0.008531296625733376,
-0.029520463198423386,
-0.04169737547636032,
0.004130826331675053,
0.03377651795744896,
0.047420088201761246,
-0.027755266055464745,
0.0022525922395288944,
0.008311883546411991,
-0.0005496861995197833,
0.06946327537298203,
-0.002717487281188369,
-0.0252205990254879,
-0.07070288062095642,
-0.020580274984240532,
-0.01809578947722912,
0.01374723855406046,
0.009467215277254581,
0.0353240929543972,
0.017246151342988014,
0.031045233830809593,
0.07485826313495636,
-0.06859525293111801,
-0.005103780888020992,
-0.0005457125371322036,
-0.03037148155272007,
-0.016969138756394386,
-0.05386592820286751,
-0.02539963461458683,
0.011094653978943825,
-0.01739458367228508,
-0.04809809476137161,
0.00245063123293221,
-0.009970679879188538,
-0.018206987529993057,
0.029755910858511925,
0.06630511581897736,
-0.04609967768192291,
0.024017909541726112,
0.033992525190114975,
0.0017237336141988635,
0.000917922705411911,
0.0385669469833374,
0.026989270001649857,
-0.030084893107414246,
0.01259173359721899,
0.05774102732539177,
0.009286184795200825,
0.0037399788852781057,
0.02933012880384922,
0.0028063450008630753,
0.038643546402454376,
0.006795301102101803,
0.036332905292510986,
-0.004667822737246752,
-0.012395665049552917,
0.007117185741662979,
-0.01704486273229122,
-0.04276071488857269,
0.036447446793317795,
-0.004195484798401594,
0.05878101661801338,
-0.017308074980974197,
-0.03265298902988434,
-0.05805017799139023,
0.04710172861814499,
0.08266396075487137,
0.03995692729949951,
0.03816722705960274,
-0.02983723022043705,
-0.04942937195301056,
0.023650530725717545,
-0.006039465311914682,
-0.05478870868682861,
0.016416633501648903,
-0.010631976649165154,
0.011082100681960583,
0.002442410448566079,
0.02981221117079258,
0.04837680980563164,
0.0033075069077312946,
0.00012981041800230742,
-0.02860199473798275,
-0.02267538569867611,
0.005129750818014145,
-0.007677222602069378,
-0.011490763165056705,
-0.008072504773736,
-0.0831417441368103,
-0.008528511971235275,
-0.02760285884141922,
-0.01873563416302204,
-0.06391535699367523,
-0.07924208045005798,
-0.008012094534933567,
0.003551582572981715,
0.03793032094836235,
-0.010267619043588638,
-0.004146101418882608,
-0.02210915833711624,
0.018018288537859917,
-0.01735309511423111,
0.05470941960811615,
-0.026500342413783073,
-0.007714071776717901,
-0.050698451697826385,
0.01563252881169319,
0.0015938584692776203,
-0.003467444097623229,
0.004550979007035494,
0.006822285708039999,
-0.031822480261325836,
-0.030893143266439438,
-0.001182411564514041,
-0.006725778337568045,
-0.001846165512688458,
-0.021956706419587135,
0.003989122807979584,
0.0008989960770122707,
-0.00004172731496510096,
0.028115883469581604,
0.006970044691115618,
-0.022078150883316994,
-0.02017626352608204,
-0.018104448914527893,
0.0004539690271485597,
0.02798982337117195,
0.009973726235330105,
0.016674647107720375,
0.004266696982085705,
0.013028216548264027,
-0.014310084283351898,
-0.0069392467848956585,
-0.02958858013153076,
0.017963066697120667,
-0.03908121585845947,
0.02362980507314205,
-0.032680682837963104,
-0.009447799064218998,
0.013934857212007046,
0.020594319328665733,
0.03340569883584976,
-0.01807357929646969,
-0.04528968781232834,
-0.032031793147325516,
-0.04596065357327461,
-0.037488341331481934,
-0.017635727301239967,
-0.03911425918340683,
0.04107392579317093,
0.005145471543073654,
-0.044784337282180786,
-0.030542049556970596,
-0.02588207647204399,
0.01133719552308321,
-0.036673177033662796,
0.03725800663232803,
0.024623077362775803,
-0.0015653487062081695,
-0.0009222309454344213,
-0.012632385827600956,
0.011564573273062706,
0.05635754391551018,
0.011710488237440586,
0.028741728514432907,
0.017516225576400757,
0.01137422677129507,
0.04539182037115097,
0.004508887883275747,
0.0035567940212786198,
0.015479261986911297,
-0.017286626622080803,
-0.003907723817974329,
0.03406359627842903,
0.06303250044584274,
0.0018199477344751358,
-0.009528754279017448,
0.060437168926000595,
-0.021571528166532516,
-0.04893907904624939,
0.003955436404794455,
0.023438850417733192,
0.05714420974254608,
0.06276527792215347,
0.04434023052453995,
0.029290707781910896,
-0.015583339147269726,
0.019570542499423027,
-0.004356375429779291,
-0.014816604554653168,
0.038730401545763016,
0.029473422095179558,
0.033594295382499695,
-0.0986684113740921,
-0.0015278123319149017,
0.02963252365589142,
-0.003992313519120216,
0.0041066682897508144,
0.025237107649445534,
-0.023692578077316284,
-0.042644914239645004,
0.0030747901182621717,
0.03688956797122955,
0.0023273220285773277,
0.0053550247102975845,
-0.018570711836218834,
-0.01143431756645441,
0.0561990961432457,
0.056152865290641785,
0.023247331380844116,
-0.014007972553372383,
-0.04543810710310936,
-0.027048368006944656,
-0.006070947740226984,
0.008504183031618595,
-0.028520356863737106,
0.0072554307989776134,
-0.0926210954785347,
0.06383294612169266,
-0.02410006709396839,
-0.01567978598177433,
0.019595351070165634,
-0.011952018365263939,
0.02101018652319908,
0.015643469989299774,
0.026880882680416107,
-0.010147937573492527,
0.031573668122291565,
-0.0001754210243234411,
-0.027829132974147797,
-0.003817827207967639,
-0.0670265406370163,
0.008395541459321976,
-0.009911604225635529,
0.04970938339829445,
-0.0074750143103301525,
0.014870400540530682,
-0.04259541258215904,
0.0032189032062888145,
0.006444695871323347,
-0.0458487942814827,
0.008950932882726192,
0.05766148865222931,
0.020436272025108337,
-0.02113640494644642,
-0.0015970154199749231,
0.052926041185855865,
0.03238680586218834,
-0.020476190373301506,
-0.0048178876750171185,
-0.03215455263853073,
0.0961923897266388,
-0.04782190918922424,
-0.057501621544361115,
-0.020421713590621948,
0.047400783747434616,
-0.032726164907217026,
-0.06331455707550049,
-0.019446440041065216,
-0.024491695687174797,
-0.02246754802763462,
0.06203499436378479,
-0.03234244883060455,
-0.0377931110560894,
0.015028576366603374,
-0.006322852801531553,
0.028557907789945602,
0.012121625244617462,
0.08563415706157684,
0.025437669828534126,
0.01509266346693039,
0.0009946200298145413,
-0.011739101260900497,
-0.00642381003126502,
0.014896424487233162,
0.02318602427840233,
-0.039831098169088364,
0.03166189789772034,
-0.08105212450027466,
-0.00937994010746479,
-0.053428731858730316,
0.052365176379680634,
-0.044865932315588
] |
10
La réforme du régime des aides en faveur de l’accession à la propriété résultant de l’article 90
de la loi de finances pour 2011
(n° 2010-1657 du 29 décembre
2010) institue, à compter du 1er janvier 2011, un dispositif unique prenant la forme d’un prêt ne portant pas intérêt (prêt à taux zéro +, ou « PTZ + »), codifié sous les
articles L
31-10-1 et suivants du code de la construction et de l’habitation, ouvrant droit pour les établissements de crédit distributeurs à un crédit d’impôt codifié sous
l’article 244 quater V du CGI, et cela en substitution des différentes aides existantes, dont le crédit d’impôt sur les
intérêts des prêts versés au titre de l’acquisition ou la construction de l’habitation principale.
20
Conformément au
G de l'article 90 de la loi de finances pour 2011 (n° 2010-1657 du 29 décembre
2010), qui modifie à cet effet l’article 200 quaterdecies du CGI, le crédit d’impôt sur les intérêts d’emprunt
versés au titre de l’acquisition ou la construction de l’habitation principale s’applique aux opérations d’acquisition ou de construction réalisées au plus tard le 30 septembre 2011, sous réserve que
chacun des prêts concourant à leur financement ait fait l’objet d’une offre de prêt émise au plus tard le 31 décembre 2010.
La présente section commente les règles afférentes au fait générateur et à la base du crédit
d'impôt applicables :
- aux opérations réalisées du 6 mai 2007 au 31 décembre 2010 (sous-section 1,
BOI-IR-RICI-350-20-10-10) ;
- aux opérations réalisées du 1er janvier 2011 au 30 septembre 2011 (sous-section 2,
BOI-IR-RICI-350-20-10-20).
30
L'évènement déterminant la date de réalisation de l’opération, qui diffère selon sa nature, est
rappelé dans le tableau suivant :
Évènement déterminant la date de réalisation de l’opération (2)
Acquisition d’un logement achevé neuf ou ancien
Date de la signature de l’acte authentique d’achat
Acquisition d’un logement en l’état futur d’achèvement (1)
Acquisition de locaux inachevés en vue de leur achèvement (1)
Acquisition de logement en l’état futur de rénovation (1)
Acquisition d’un local ou d’un logement inhabitable en vue de sa transformation en logement (1)
Réalisation de travaux d’addition de construction concomitamment à l’acquisition d’un immeuble achevé (1)
Construction d’un logement par le contribuable (1)
Date de la déclaration d’ouverture de chantier prévue à l’article
R* 424-16 du code de l’urbanisme
Réalisation de travaux d’agrandissement sur un logement achevé dont le contribuable est déjà propriétaire
(1)
(1) La circonstance que l’achèvement du logement ou des travaux intervienne postérieurement au
30 septembre 2011 n’est pas de nature à priver le contribuable du crédit d’impôt.
(2) Sur la nature des opérations éligibles au crédit d’impôt, voir
BOI-IR-RICI-350-10-40. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-350-20-10 | https://bofip.impots.gouv.fr/bofip/5954-PGP.html/identifiant=BOI-IR-RICI-350-20-10-20120912 | 2012-09-12 00:00:00 | 574456de4c073eb28733bff257f8aafb44e42766c9684c3fca0e6bbf6a7c8ad6 | [
-0.04003728926181793,
0.030749047175049782,
-0.06169848516583443,
0.02726317197084427,
0.008039058186113834,
-0.03405781835317612,
-0.049270760267972946,
-0.031856950372457504,
0.022198224440217018,
-0.06711598485708237,
-0.01441105455160141,
0.009867272339761257,
-0.016505269333720207,
-0.030226148664951324,
-0.07402810454368591,
0.03795039281249046,
0.029078975319862366,
0.0794537216424942,
0.010403238236904144,
0.048850346356630325,
0.04599033296108246,
0.03225239738821983,
0.0021132358815521,
0.0034080820623785257,
-0.02849617786705494,
0.020371995866298676,
0.02577485702931881,
-0.055510398000478745,
0.006229399237781763,
0.07130264490842819,
-0.07471457123756409,
0.044408220797777176,
0.054998256266117096,
0.07706326246261597,
0.0381283164024353,
-0.011746381409466267,
-0.004080787766724825,
0.06673277914524078,
-0.04163235425949097,
-0.035310305655002594,
0.020923778414726257,
0.010373329743742943,
0.01035176869481802,
-0.011062638834118843,
-0.02620474062860012,
-0.010907878167927265,
-0.04637862369418144,
0.1321278214454651,
-0.005115030333399773,
0.0023895702324807644,
0.010508105158805847,
0.06114448234438896,
0.016598224639892578,
0.05302905663847923,
-0.06458556652069092,
0.053991664201021194,
-0.0767943486571312,
0.04480722174048424,
0.09103678911924362,
-0.055544495582580566,
-0.04973168671131134,
-0.0022044845391064882,
-0.024120578542351723,
0.02543124184012413,
-0.023890966549515724,
-0.031440410763025284,
0.04899318516254425,
-0.03238299489021301,
0.11986525356769562,
-0.006592866964638233,
0.014851377345621586,
0.06476768106222153,
-0.00949693564325571,
0.040056586265563965,
0.012424714863300323,
0.0587109699845314,
0.018477005884051323,
-0.06957703083753586,
-0.0134544987231493,
0.028565729036927223,
-0.022760452702641487,
0.037194959819316864,
0.05074983090162277,
0.022770458832383156,
0.060783665627241135,
0.029650453478097916,
-0.034382883459329605,
-0.06775973737239838,
-0.007220727391541004,
0.04053385555744171,
-0.009890039451420307,
0.05561383068561554,
-0.006135404575616121,
0.03575769439339638,
0.0036834287457168102,
0.04912528395652771,
-0.033959873020648956,
-0.0332447811961174,
0.07624730467796326,
0.0014091909397393465,
0.024946657940745354,
0.007253849878907204,
0.008780346252024174,
0.005917740520089865,
0.07072190940380096,
-0.08921555429697037,
0.0068243579007685184,
-0.0325038805603981,
-0.057772982865571976,
0.011397702619433403,
0.002425677143037319,
-0.017512748017907143,
-0.05742214620113373,
-0.06332129240036011,
-0.032452233135700226,
0.010213508270680904,
-0.016136737540364265,
0.012318655848503113,
-0.02077902853488922,
0.0678294450044632,
-0.014281597919762135,
0.046472616493701935,
0.005321985110640526,
-0.0026573259383440018,
-0.04681830853223801,
-0.031551506370306015,
0.012807795777916908,
0.007408285513520241,
-0.052632059901952744,
-0.0399724505841732,
0.056345194578170776,
-0.006521943956613541,
-0.04894682392477989,
-0.08850951492786407,
-0.0006600843626074493,
-0.0278810802847147,
0.019762422889471054,
0.020264320075511932,
-0.0034036971628665924,
-0.01955132558941841,
-0.0685366690158844,
-0.010540167801082134,
-0.029632680118083954,
0.0542217493057251,
0.026105636730790138,
0.06330117583274841,
-0.004871252924203873,
-0.052790701389312744,
0.056339871138334274,
-0.04434844106435776,
-0.01051119714975357,
0.015800105407834053,
0.068265900015831,
-0.038626931607723236,
0.031087731942534447,
0.033034324645996094,
0.023544130846858025,
0.0016432609409093857,
-0.017093002796173096,
-0.035594720393419266,
0.015273228287696838,
0.04214878007769585,
0.026220260187983513,
0.005390222184360027,
-0.03557473421096802,
0.012877664528787136,
0.04585352912545204,
0.024208273738622665,
-0.004743107128888369,
0.03824978321790695,
-0.08585672825574875,
0.0018270268337801099,
-0.01306391041725874,
-0.03052450530230999,
-0.0073761651292443275,
-0.054592493921518326,
-0.05925555154681206,
0.008533873595297337,
-0.048511654138565063,
0.06148019805550575,
-0.03966062143445015,
-0.043764736503362656,
0.004782047122716904,
-0.026934420689940453,
0.04936051741242409,
-0.0036633170675486326,
-0.015650011599063873,
-0.04676126688718796,
-0.04568835347890854,
0.032910652458667755,
-0.03751511126756668,
0.004799065180122852,
-0.0793004184961319,
0.01516341045498848,
0.013042657636106014,
-0.043977901339530945,
-0.010979512706398964,
0.014051073230803013,
0.07736403495073318,
-0.04086099937558174,
0.036198023706674576,
0.02584606222808361,
-0.0033410838805139065,
0.029825497418642044,
-0.047442469745874405,
-0.03629095479846001,
0.030452417209744453,
-0.00962274894118309,
-0.037307437509298325,
-0.020365722477436066,
0.024447280913591385,
0.01158467959612608,
-0.009744210168719292,
0.02936316840350628,
-0.029708176851272583,
-0.018713999539613724,
-0.01084825024008751,
-0.01710747927427292,
0.05153905972838402,
-0.05441856384277344,
0.011209477670490742,
0.007680576294660568,
-0.034437138587236404,
-0.011529083363711834,
0.06061196327209473,
0.02465379424393177,
-0.003132315119728446,
-0.018166378140449524,
-0.014008044265210629,
-0.02555830404162407,
0.04196039214730263,
-0.03783207759261131,
0.025412429124116898,
-0.03520633280277252,
-0.006593749858438969,
-0.03261380270123482,
-0.010683774016797543,
-0.027571672573685646,
-0.061518166214227676,
-0.007741718553006649,
0.042011428624391556,
-0.07898794114589691,
0.016261959448456764,
-0.01566471718251705,
0.039257992058992386,
-0.09733174741268158,
-0.024080825969576836,
-0.026271454989910126,
-0.031663838773965836,
0.045317716896533966,
-0.03380823880434036,
0.06409111618995667,
-0.04391707107424736,
0.03806715086102486,
-0.0011093814391642809,
-0.022469209507107735,
0.014406765811145306,
0.036169104278087616,
-0.011362371034920216,
-0.0037506460212171078,
0.01057865284383297,
-0.04010208696126938,
-0.05307843163609505,
-0.00654189009219408,
0.03265380859375,
-0.09172964096069336,
0.021031849086284637,
0.03751062601804733,
-0.020382273942232132,
-0.0458214171230793,
-0.0049256510101258755,
0.0537908636033535,
-0.007635296322405338,
0.053191229701042175,
-0.025486215949058533,
-0.021265020594000816,
-0.06148773431777954,
-0.03605927526950836,
0.031054604798555374,
-0.014859054237604141,
0.042079389095306396,
-0.018689407035708427,
0.02129417657852173,
-0.02948879823088646,
-0.017407646402716637,
-0.022108707576990128,
0.029651369899511337,
-0.023654131218791008,
-0.026260463520884514,
0.02991197630763054,
-0.050367314368486404,
-0.04430818930268288,
-0.0012967102229595184,
0.055908650159835815,
-0.04402899742126465,
0.012600001879036427,
-0.01676349528133869,
0.007336280774325132,
0.002921817824244499,
0.005295930430293083,
0.012506050989031792,
0.00554965203627944,
0.03278445452451706,
-0.01570362038910389,
-0.033394817262887955,
-0.010546107776463032,
-0.0069467369467020035,
-0.08167484402656555,
-0.038062684237957,
0.0527179129421711,
0.021566562354564667,
0.06981173157691956,
-0.03352225199341774,
-0.029552651569247246,
0.005363787990063429,
-0.027046406641602516,
-0.008263438940048218,
0.03182150423526764,
-0.012883392162621021,
-0.008355559781193733,
0.05266883969306946,
0.08634953200817108,
0.011264578439295292,
-0.008237131871283054,
0.004818424582481384,
-0.0059978351928293705,
0.05045207589864731,
0.024648111313581467,
-0.040809888392686844,
0.005426390562206507,
0.03200623020529747,
0.008073465898633003,
0.01914270780980587,
-0.04483126103878021,
0.026399102061986923,
0.020240670070052147,
-0.002499290509149432,
-0.07081224024295807,
0.027431488037109375,
0.023131461814045906,
0.06269808858633041,
-0.028848540037870407,
-0.04708046093583107,
0.0002552760415710509,
0.03437644615769386,
0.01470266655087471,
-0.0054817660711705685,
-0.018903415650129318,
0.027436695992946625,
-0.03794752433896065,
0.04608742892742157,
-0.0033065739553421736,
-0.010632608085870743,
0.03292711079120636,
0.01817586086690426,
-0.04465151205658913,
-0.006367119960486889,
0.018092526122927666,
-0.06106577068567276,
0.0053236098028719425,
-0.018127277493476868,
-0.021839851513504982,
-0.04693208634853363,
0.04345092922449112,
0.029408281669020653,
-0.005049154628068209,
0.02709018625319004,
0.01893671415746212,
-0.00438194302842021,
0.033583346754312515,
-0.03584256395697594,
0.024067312479019165,
0.037447746843099594,
0.05725475028157234,
-0.003413042752072215,
0.05262696370482445,
0.010846861638128757,
0.011954114772379398,
0.03179705888032913,
-0.03635373339056969,
0.004480080213397741,
-0.014994115568697453,
0.0363626629114151,
0.02059338055551052,
0.012067568488419056,
-0.028144966810941696,
-0.0006858959677629173,
0.005156281404197216,
0.005910628475248814,
-0.014160234481096268,
-0.04319760203361511,
-0.023342013359069824,
0.0018650231650099158,
0.0028156046755611897,
0.013416673988103867,
-0.021036440506577492,
0.03248986229300499,
0.017109841108322144,
0.023591423407197,
0.034310292452573776,
-0.02795308642089367,
0.00014807750994805247,
0.010253467597067356,
0.03437526896595955,
-0.01570533774793148,
-0.007212833501398563,
0.017833048477768898,
-0.04651721939444542,
0.014479992911219597,
0.009791409596800804,
0.0032945808488875628,
0.0002641785831656307,
0.018919048830866814,
-0.008267104625701904,
-0.043809231370687485,
-0.01162321399897337,
0.024485016241669655,
0.0036159795708954334,
0.15475334227085114,
-0.06731230020523071,
0.016359157860279083,
0.03174948692321777,
0.022725369781255722,
0.0076081883162260056,
0.004726898856461048,
0.017009327188134193,
0.07867342233657837,
0.07002763450145721,
0.004107845947146416,
-0.0010221563279628754,
-0.058347783982753754,
0.00730413943529129,
0.018153363838791847,
-0.019755767658352852,
-0.018729038536548615,
0.047682635486125946,
-0.05662596598267555,
-0.021439094096422195,
0.02068113163113594,
0.009258916601538658,
-0.008690372109413147,
-0.04678194597363472,
0.01784415915608406,
-0.10326489806175232,
-0.017241809517145157,
-0.008901305496692657,
0.029568849131464958,
0.039434321224689484,
0.026081930845975876,
0.027719616889953613,
-0.03146110475063324,
0.03956111520528793,
-0.04535297304391861,
-0.04339371994137764,
0.00010884169751079753,
-0.006405018735677004,
-0.03614475205540657,
0.016588708385825157,
-0.04959632456302643,
-0.008323912508785725,
-0.009838920086622238,
-0.034167248755693436,
-0.0067322892136871815,
-0.032200127840042114,
0.004593395162373781,
0.03620068356394768,
0.024667199701070786,
0.0028099205810576677,
-0.005790799390524626,
-0.029063168913125992,
-0.006612521596252918,
-0.006113193463534117,
0.011528507806360722,
-0.007200691383332014,
-0.00968670379370451,
0.05798788741230965,
0.029826156795024872,
0.00608115503564477,
-0.0056151943281292915,
0.032873548567295074,
0.04957931861281395,
0.025107722729444504,
-0.029545286670327187,
0.03573798015713692,
0.031988441944122314,
0.014157649129629135,
-0.0163109228014946,
-0.013457207009196281,
0.03568783029913902,
0.009436934255063534,
0.01465427316725254,
0.01380065269768238,
-0.008096631616353989,
0.009412964805960655,
0.015469500795006752,
0.029130028560757637,
-0.00649741617962718,
0.013050002045929432,
-0.0052621252834796906,
-0.006740107201039791,
-0.03596688434481621,
-0.03788550943136215,
0.027314333245158195,
0.05149045214056969,
0.06769824028015137,
-0.04552014544606209,
0.057777225971221924,
-0.010921444743871689,
-0.021502584218978882,
0.011389528401196003,
-0.08702444285154343,
-0.03742855414748192,
-0.03883826732635498,
0.027146875858306885,
-0.0008157083648256958,
-0.006822800263762474,
-0.052375566214323044,
0.010272144339978695,
0.005656244233250618,
0.014349197968840599,
0.026674339547753334,
0.007066014688462019,
0.056091032922267914,
-0.007478309795260429,
-0.016408566385507584,
-0.017887603491544724,
-0.0008300089975818992,
0.06001121923327446,
0.07481300085783005,
-0.007868067361414433,
-0.034338369965553284,
0.03324003517627716,
0.03186579421162605,
0.00585431233048439,
0.0479828305542469,
0.019994329661130905,
-0.020448705181479454,
0.059793658554553986,
-0.004718248266726732,
0.020200585946440697,
0.017746884375810623,
0.007287120446562767,
0.03602638840675354,
0.0019441242329776287,
-0.02231288142502308,
-0.008667043410241604,
0.005176970269531012,
-0.02231496199965477,
-0.010581419803202152,
-0.025588637217879295,
0.05350170284509659,
0.06876292079687119,
-0.008211246691644192,
0.011510459706187248,
-0.016407907009124756,
-0.016528941690921783,
0.013366049155592918,
-0.05470932275056839,
0.04467940703034401,
0.030056806281208992,
0.013834484852850437,
-0.04857426509261131,
0.001044230768457055,
-0.0036188706289976835,
0.0059097446501255035,
-0.039592061191797256,
0.026467954739928246,
0.009664016775786877,
-0.03837854415178299,
0.015902308747172356,
-0.009730913676321507,
0.0044656191021203995,
-0.0753280371427536,
-0.04947476461529732,
0.010523069649934769,
0.012638825923204422,
-0.005038995761424303,
-0.03942514583468437,
-0.02677859552204609,
0.005612601526081562,
0.018379298970103264,
0.004189705941826105,
-0.008343802765011787,
-0.007790973410010338,
-0.020111912861466408,
-0.0006975334254093468,
-0.03012305311858654,
0.025469137355685234,
0.03247358649969101,
-0.02191743068397045,
-0.027768490836024284,
0.02074146270751953,
-0.04630080610513687,
-0.019303807988762856,
0.022007619962096214,
0.018115898594260216,
-0.014108548872172832,
0.011987334117293358,
0.042902037501335144,
0.023789837956428528,
-0.01248722244054079,
-0.025525882840156555,
-0.03699682280421257,
0.019777879118919373,
0.019157132133841515,
0.0728846937417984,
0.002497331239283085,
-0.05006645619869232,
-0.02011471800506115,
0.06492453068494797,
-0.007085426710546017,
-0.03084520809352398,
0.004788931459188461,
0.013968680053949356,
-0.007382037118077278,
0.006520951632410288,
-0.029165171086788177,
-0.026008300483226776,
-0.005434227641671896,
0.012152072973549366,
-0.023650655522942543,
-0.004972973372787237,
-0.015629053115844727,
-0.03989006578922272,
-0.05662878602743149,
-0.006884074304252863,
0.026168959215283394,
-0.03477141633629799,
-0.04569170996546745,
-0.024565553292632103,
0.024775363504886627,
-0.040984105318784714,
-0.005327692721039057,
-0.0047371345572173595,
-0.049831658601760864,
-0.0715775415301323,
-0.018515028059482574,
-0.029764914885163307,
-0.003713251557201147,
-0.022673772647976875,
-0.008473618887364864,
0.10209441930055618,
-0.01795259490609169,
0.019050639122724533,
0.08363190293312073,
0.0019949281122535467,
0.028654512017965317,
0.040841422975063324,
-0.03995230793952942,
0.029153821989893913,
0.017067862674593925,
-0.015929805114865303,
-0.026265570893883705,
-0.040126729756593704,
-0.0055526732467114925,
-0.025049256160855293,
-0.017902882769703865,
-0.02465401031076908,
0.04472324252128601,
0.08491592109203339,
-0.0025503067299723625,
-0.007042518816888332,
0.03985174000263214,
-0.04329494759440422,
-0.045056138187646866,
-0.00517331762239337,
0.03527989611029625,
0.08283834904432297,
-0.019042233005166054,
-0.01232117135077715,
0.0174709539860487,
0.02906760200858116,
0.05278521031141281,
-0.08219307661056519,
0.0036927734035998583,
0.029090985655784607,
-0.019524570554494858,
-0.01973421685397625,
0.013331231661140919,
0.03902838006615639,
-0.037673819810152054,
0.009892571717500687,
0.04650669917464256,
0.004705396015197039,
0.019350368529558182,
0.012693428434431553,
0.004639431368559599,
0.013225403614342213,
0.033246565610170364,
-0.002349700778722763,
0.009699744172394276,
-0.012063759379088879,
0.06811996549367905,
0.014162382110953331,
0.03489002212882042,
-0.041790422052145004,
0.03950708359479904,
0.0572943240404129,
0.04708275943994522,
0.017346473410725594,
0.06699685752391815,
0.044723156839609146,
-0.03837769851088524,
0.05420249328017235,
0.04697943478822708,
0.02302362211048603,
0.020859889686107635,
0.03190737962722778,
0.04649553820490837,
-0.01340667437762022,
-0.004696291871368885,
0.06610565632581711,
-0.03487926349043846,
0.0692102313041687,
-0.008731682784855366,
0.03166760131716728,
-0.05635736882686615,
0.024106072261929512,
0.033965159207582474,
0.07063905894756317,
-0.029763033613562584,
0.043298907577991486,
-0.005917562637478113,
0.014490188099443913,
-0.051482200622558594,
0.027342835441231728,
-0.0013470364501699805,
0.07177292555570602,
-0.03115769848227501,
-0.047917235642671585,
-0.027702990919351578,
-0.028740381821990013,
-0.019042953848838806,
-0.04443136975169182,
0.004632705356925726,
-0.02056518755853176,
0.0029703013133257627,
0.004933862015604973,
-0.030805286020040512,
-0.006840245332568884,
-0.0004659159458242357,
-0.02116604894399643,
-0.009236822836101055,
0.05173410102725029,
0.01959862932562828,
0.024802185595035553,
-0.008940263651311398,
-0.013888945803046227,
0.015748094767332077,
0.0312766507267952,
-0.02780258096754551,
0.026192577555775642,
0.000021117517462698743,
0.01677519828081131,
-0.013513345271348953,
0.006215429399162531,
0.0534738264977932,
-0.021769382059574127,
0.014627316035330296,
0.021845368668437004,
-0.015701210126280785,
-0.04879799857735634,
0.10763564705848694,
-0.05518306419253349,
-0.028681321069598198,
-0.035738520324230194,
-0.031012549996376038,
0.04452260211110115
] |
I. Conséquences d'un dépassement persistant du taux de détention
1
Si le capital de la société mère du groupe est détenu à 95 % au moins à la clôture de l'exercice
par une autre personne morale passible de l'impôt sur les sociétés (IS), il est prévu que la société mère demeure seule redevable de l'impôt dû sur le résultat d'ensemble du groupe afférent à cet
exercice, selon les modalités prévues aux articles 223 A et suivants du code général des impôts (CGI).
Ce dispositif permet donc l'application du régime à l'exercice au cours duquel est intervenu
l'événement mettant fin à l'existence du groupe c'est-à-dire la détention, constatée à la clôture dudit exercice d'au moins 95 % du capital de la société mère par une autre personne morale passible de
l'impôt sur les sociétés.
Le groupe cesse, avec l'application de l'ensemble des conséquences prévues dans cette situation,
à la clôture de l'exercice de dépassement persistant du seuil de détention du capital de la société mère.
La société cessionnaire des droits sociaux peut constituer un groupe dès l'exercice suivant avec
les sociétés membres du groupe dont elle a acquis la société redevable de l'impôt. Si elle est déjà mère d'un groupe fiscal, elle peut, à compter de la date d'ouverture de cet exercice, inclure dans
le périmètre de son groupe les sociétés membres du groupe dont elle a acquis la mère.
Dans l'hypothèse où elle est filiale d'un groupe fiscal, la société mère peut élargir son groupe
dans les mêmes conditions.
Le maintien jusqu'à la clôture de l'exercice d'acquisition du groupe dont la mère est acquise
n'est pas remis en cause si la société en situation d'être société mère ou d'élargir le périmètre du groupe déjà existant n'use pas de la possibilité qui lui est ouverte par le troisième alinéa du d
du 6 de l'article 223 L du CGI.
Dans cette situation, comme dans le cas d'absorption de la société mère, il est possible
d'ajuster à plus ou moins de 12 mois la durée du premier exercice des sociétés du groupe dans sa composition après l'acquisition.
L'élargissement de la base d'imputation du déficit d'ensemble de la société mère acquise est
également possible lorsque celle-ci constitue un nouveau groupe avec la société cessionnaire ou intègre un groupe fiscal déjà formé par celle-ci. L'accroissement de la base d'imputation est constitué
des bénéfices des sociétés de l'ancien groupe qui font partie du nouveau groupe (BOI-IS-GPE-50-20-20-20).
II. Cessation de l'ancien groupe
10
Le groupe dont la société mère est acquise à 95 % au moins cesse à la clôture de l'exercice
d'acquisition.
La société mère doit rapporter au résultat d'ensemble et à la plus-value nette à long terme
d'ensemble de cet exercice les réintégrations prévues en cas de cessation du groupe à l'article 223 F du CGI et à
l'article 223 R du CGI.
III. Création d'un nouveau groupe
20
Le d du 6 de l'article
223 L du CGI prévoit que, si la personne morale passible de l'impôt sur les sociétés, cessionnaire des droits sociaux dans la mesure nécessaire pour détenir, directement ou indirectement, 95 % au
moins du capital de la société mère du groupe, souhaite constituer un groupe avec les sociétés membres du groupe qui avait été constitué par la société acquise ou faire entrer celui-ci dans le groupe
dont elle est déjà membre, l'option est exercée au plus tard à l'expiration du délai prévu pour le dépôt de la déclaration des résultats de l'exercice au cours duquel intervient l'acquisition de
l'ancienne société mère (BOI-IS-GPE-10-40 au I-B § 20 à 40).
Cette option est accompagnée de la liste des sociétés du groupe constitué autour de la société
cessionnaire ou de sa société mère.
A. Conditions d'application
1. Conditions relatives à l'opération
30
Il s'agit de toute opération ayant pour effet de transférer à une personne morale passible de
l'impôt sur les sociétés 95 % au moins du capital de la société mère du groupe (BOI-IS-GPE-50-20-10 au II-B-1-a § 70).
2. Conditions relatives à la société cessionnaire des droits sociaux
40
Pour que le dispositif puisse s'appliquer, la société cessionnaire des droits sociaux qui
vient à détenir 95 % au moins du capital de la société mère d'un groupe doit faire partie d'un groupe en qualité de mère ou filiale ou remplir les conditions pour être société mère d'un groupe fiscal.
À défaut, le groupe dont la société mère est acquise dans ces conditions peut continuer
jusqu'à la clôture de l'exercice d'acquisition mais la constitution d'un nouveau groupe autour de la société cessionnaire devra respecter les conditions prévues à
l'article 223 A du CGI, notamment les modalités d'option décrites au III-A-5 § 100 à
120.
50
Exemple : Soit les deux structures suivantes dans lesquelles l'ensemble des
sociétés ont un exercice coïncidant avec l'année civile.
H, F1 et F2 forment un groupe fiscal.
Au cours de l'exercice ouvert en N, le capital de H est acquis pour plus de 95 % par une autre
personne morale soumise à l'impôt sur les sociétés. Ce pourcentage est encore atteint à la clôture de l'exercice :
- hypothèse n° 1 : M, C1 et C2 forment un groupe au titre de l'exercice N+1. La société
cessionnaire des titres de H est l'une de ces trois sociétés ;
- hypothèse n° 2 : M n'a pas opté pour le régime de groupe et la société cessionnaire des titres
de H est C1 ou C2 ;
- hypothèse n° 3 : M n'a pas opté pour le régime de groupe et la société cessionnaire des titres
de H est M.
Hypothèse n° 1 :
H détermine un résultat d'ensemble au titre de l'exercice clos en N, pour le groupe qu'elle forme
avec F1 et F2. Si les obligations déclaratives sont remplies, M pourra intégrer, dès l'exercice ouvert le 1er janvier N+1, les sociétés H, F1 et F2 dans son propre groupe en application du
d du 6 de l'article 223 L du CGI. Le nouveau groupe élargi comprendra donc M, C1, C2, H, F1 et F2.
Hypothèse n° 2 :
H détermine un résultat d'ensemble au titre de l'exercice clos en N, pour le groupe qu'elle forme
avec F1 et F2. C1 et C2 n'ont pas qualité pour être société mère d'un groupe fiscal (elles sont détenues à 95 % au moins par une autre société soumise à l'IS). Par ailleurs, M, seule société
remplissant les conditions pour être mère d'un groupe au sens de l'article 223 A du CGI, n'a pas opté pour former un groupe
fiscal avec les société C1 et C2.
Par conséquent, en l'absence de groupe fiscal entre les sociétés M, C1 et C2, il ne peut pas y
avoir d'intégration commune des sociétés des deux groupes pour l'exercice ouvert en N+1 en application du d du 6 de l'article 223 L du CGI.
Dans cette hypothèse, la constitution d'un groupe commun aux sociétés C1, C2, H, F1 et F2 ayant
pour tête la société M, à compter de l'exercice ouvert en N+1, est possible mais suppose une double formalité :
- M doit opter pour la constitution d'un groupe fiscal au sens de l'article 223 A du CGI avec les
sociétés C1 et C2 ;
- M doit ensuite opter pour l'élargissement de son groupe aux sociétés H, F1 et F2 en application
du d du 6 de l'article 223 L du CGI.
Ces deux options doivent intervenir avant le deuxième jour ouvré suivant le 1er mai
N+1.
Dans une telle hypothèse, il sera admis que M puisse exercer les deux options en même temps.
Hypothèse n° 3 :
H détermine un résultat d'ensemble au titre de l'exercice clos en N, pour le groupe qu'elle forme
avec F1 et F2. M, ayant qualité pour être mère d'un groupe fiscal au sens de l'article 223 A du CGI, pourra opter pour le régime de groupe mais le périmètre du groupe ne pourra comprendre que les
sociétés du groupe dont la société mère a été acquise, c'est-à-dire du groupe formé par H (soit M, H, F1 et F2). L'entrée dans le groupe des filiales détenues par M, c'est-à-dire C1 et C2, ne pourra
s'effectuer qu'au titre de l'exercice suivant.
3. Cas de la prise de contrôle du capital d'une société mère dont une des filiales prend le contrôle d'une autre société
mère au cours du même exercice
60
Dans l'hypothèse de la prise de contrôle du capital d'une société mère dont une de ses
filiales prend, au cours du même exercice, le contrôle du capital de la société mère d'un autre groupe fiscal, la société acquéreuse peut souhaiter constituer, en application des dispositions du d du
6 de l'article 223 L du CGI, un nouveau groupe fiscal avec les sociétés membres des deux groupes dont les sociétés mères ont
été acquises, dès l'exercice suivant.
La constitution du nouveau groupe fiscal est possible dans la mesure où à la clôture de
l'exercice d'acquisition, la société acquéreuse détient directement plus de 95 % du capital de la société mère et indirectement plus de 95 % du capital de la société mère acquise par la filiale.
70
Dans ce cas de figure, l'option prévue à
l'article 223 A du CGI doit être exercée au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de
l'article 223 du CGI, décompté de la date de clôture de l'exercice d'acquisition du capital des deux sociétés mères
(BOI-IS-GPE-10-40 au II-B § 100).
80
Exemple :
Soit une société A, remplissant par ailleurs toutes les conditions pour être société mère d'un
groupe fiscal au sens de l'article 223 A du CGI, qui prend le contrôle d'une société B, mère d'un groupe fiscal, au cours de
l'exercice N (les exercices de toutes les sociétés des différents groupes allant du 1er janvier au 31 décembre).
Au cours du même exercice, la société C, filiale du groupe fiscal de la société B, prend le
contrôle d'une société D, mère d'un autre groupe fiscal.
La société A souhaite se constituer, dès l'exercice ouvert le 1er janvier N+1, mère
d'un nouveau groupe fiscal avec les sociétés membres des deux groupes dont le capital des sociétés mères, B et D a été acquis en N.
A la clôture de l'exercice N, la société A détient directement au moins 95 % du capital de la
société mère B et indirectement au moins 95 % du capital de la société mère D, par l'intermédiaire de la société C.
Dans ces conditions, la société A peut, au titre de l'exercice ouvert le 1er janvier
N+1, constituer un groupe avec les sociétés qui composaient les deux groupes formés par les sociétés B et D.
En outre, conformément à l'article 223 A du CGI, la société A peut opter pour le régime de groupe
au plus tard à l'expiration du délai prévu au deuxième alinéa du 1 de l'article 223 du CGI, décompté de la date de clôture de
l'exercice d'acquisition du capital des deux sociétés mères B et D, soit en pratique, dans la mesure où les entreprises concernées clôturent leurs exercices le 31 décembre, jusqu'à une date fixée par
décret et, au plus tard, le deuxième jour ouvré suivant le 1er mai (hors décision ministérielle prévoyant le report de la date limite de dépôt des déclarations de résultats).
4. Précisions quant à la composition du nouveau groupe
90
RES N° 2011/35 (FE) du 13 décembre 2011 : Régime des groupes de sociétés
- acquisition d'une société mère à plus de 95 % - constitution d'un nouveau groupe à partir du groupe acquis et de filiales non membres de ce groupe - date d'ouverture et durée du premier exercice
d'intégration.
Question : En cas d'acquisition d'une société mère à plus de 95 %, la société
acquéreuse créée en N peut-elle constituer un nouveau groupe fiscal dès le 1er janvier N+1 avec le groupe fiscal acquis et des filiales non membres de ce groupe ?
Réponse :
Conformément au septième alinéa de
l'article 223 A du CGI, les sociétés du groupe doivent ouvrir et clore leurs exercices aux mêmes dates. Leurs exercices ont
en principe une durée de douze mois.
Par ailleurs, en application du d du 6 de
l'article 223 L du CGI, lorsqu'une personne morale détient à la clôture d'un exercice, directement ou indirectement, au moins
95 % du capital d'une société mère, elle peut constituer un groupe fiscal avec les sociétés qui composaient le groupe formé par la société mère acquise, dès l'exercice suivant celui de l'acquisition.
A cette occasion, la durée du premier exercice des sociétés du nouveau groupe peut être inférieure ou supérieure à douze mois.
Par dérogation au septième alinéa de l'article 223 A du CGI, il est également admis qu'une
société non membre du groupe fiscal formé par la société mère acquise puisse rejoindre le nouveau groupe fiscal constitué par la société acquéreuse dès l'exercice suivant celui de l'acquisition, alors
même que la société non membre du précédent groupe fiscal et la société acquéreuse ouvrent leur premier exercice d'intégration à une date différente.
Exemple :
Une société H, créée le 2 mai de l'année N, acquiert le 15 mai de la même année 100 % du capital
de la société M.
H n'est membre d'aucun groupe fiscal ; en revanche, M est société mère d'un groupe fiscal au
titre de l'année N. Elle détient par ailleurs 100 % du capital d'une société F, non membre de son groupe fiscal.
M, les sociétés membres de son groupe fiscal, ainsi que sa filiale F non intégrée, ont un
exercice calé sur l'année civile. Le premier exercice de la société H court du 2 mai N au 31 décembre N+1.
En application du d du 6 de l'article 223 L du CGI, H peut constituer un groupe fiscal dès
l'exercice clos en N+1 avec la société M et les filiales du groupe dont cette dernière est la mère jusqu'au 31 décembre N. Il est admis que le premier exercice du groupe fiscal ainsi formé puisse
débuter, pour la société H, le 2 mai N, et pour les autres sociétés (M et les filiales membres du groupe dont elle est mère jusqu'au 31 décembre N), le 1er janvier N+1.
Par dérogation au septième alinéa de l'article 223 A du CGI, il est également admis que la
société F, non membre du groupe fiscal précédemment constitué par la société M, soit membre du nouveau groupe fiscal constitué par la société H, dès le 1er janvier N+1.
Le premier exercice d'intégration s'achève pour l'ensemble des sociétés membres du nouveau groupe
fiscal (la société H, la société M et ses filiales membres de son précédent groupe fiscal, la société F non membre de ce précédent groupe), à la même date, le 31 décembre N+1.
95
RES N° 2008/26 (FE) du 18 novembre 2008
: Régime des groupes de sociétés - Acquisition d'une société mère à plus de 95 % par l'intermédiaire de société non membre du groupe.
Question : Les dispositions prévues au d du 6 de
l'article 223 L du CGI, en matière de restructuration des groupes fiscaux, sont-elles applicables à l'acquisition d'une
société mère par l'intermédiaire d'une société non membre d'un groupe ?
Réponse :
Conformément au d du 6 de l'article 223 L du CGI, lorsqu'une personne morale détient à la clôture
d'un exercice, directement ou indirectement, au moins 95 % du capital d'une société mère, elle peut constituer un groupe fiscal avec les sociétés qui composaient le groupe formé par la société mère
acquise, dès l'exercice suivant celui de l'acquisition. A cette occasion, la durée du premier exercice des sociétés du nouveau groupe peut être inférieure ou supérieure à douze mois.
En l'occurrence, une société H, créée le 2 mai de l'année N, acquiert le 15 mai de la même année
49 % du capital de la société F et 100 % du capital de la société M. M détient le solde du capital de F, soit 51 %.
M n'est membre d'aucun groupe fiscal ; en revanche, F est société mère d'un groupe fiscal au
titre de l'année N.
H, M et F clôturent leurs exercices avec l'année civile, la date de clôture du premier exercice
de H étant fixée au 31/12/N+1.
H peut constituer un groupe fiscal dès l'exercice clos en N + 1 avec les sociétés M et F, et les
filiales du groupe dont cette dernière est la mère jusqu'au 31 décembre N.
Il est admis que le premier exercice du groupe ainsi formé puisse débuter, pour la société H, le
2 mai N et, pour les autres sociétés, le 1er janvier N + 1. Il s'achève pour toutes les sociétés membres du groupe à la même date, soit le 31 décembre N + 1.
5. Obligations déclaratives
100
Le délai de notification de l'option pour la formation d'un nouveau groupe fiscal en cas
d'absorption, scission ou acquisition d'au moins de 95 % du capital de la société mère est le même que le délai d'option initial visé au
BOI-IS-GPE-10-40 au I-B § 20 à 40.
Ainsi, le délai de notification de l'option pour le nouveau groupe fiscal doit intervenir dans
le délai prévu pour le dépôt de la déclaration de résultats de la société mère acquise, soit en pratique dans les trois mois de la clôture de l'exercice au cours duquel le capital de la société mère a
été acquis à 95 % au moins. Si cette date de clôture est le 31 décembre, la déclaration est à déposer jusqu'à une date fixée par décret et au plus tard le deuxième jour ouvré suivant le 1er
mai, hors assouplissement ministériel.
110
Cette option doit être accompagnée d'un document d'identification des sociétés membres du
groupe dont la société mère est acquise, qui ont donné leur accord pour faire partie du nouveau groupe. Elle indique la durée du premier exercice des sociétés formant le groupe, dans sa composition
résultant de l'opération d'acquisition (cf. III-B-1 § 160).
120
Les observations relatives aux modalités d'option en cas d'absorption de la société mère d'un
groupe (BOI-IS-GPE-50-10-20 au I-D-1 § 110 à 130) peuvent être transposées à la situation d'acquisition de cette société, sous réserve de
certaines spécificités telles que le point de départ du délai d'option par exemple.
B. Modalités d'application
1. Ajustement de la durée des exercices
130
Comme dans le cas d'absorption de la société mère
(BOI-IS-GPE-50-10-20 au II-A § 180 à 230), il est prévu que la durée du premier exercice du groupe dans sa composition à l'issue de
l'acquisition, peut être inférieure ou supérieure à douze mois.
140
L'exercice d'ajustement est le premier exercice ouvert par la société mère acquise après
l'événement ayant entraîné la détention de son capital à 95 % au moins par une autre personne morale passible de l'impôt sur les sociétés.
Ce dispositif permet en pratique, comme en cas d'absorption
(BOI-IS-GPE-50-10-20 au II-A § 180 à 230), soit de faire coïncider les dates de clôture des exercices des sociétés du groupe formé après
l'acquisition, soit de changer la date commune de clôture.
150
Il est également prévu que les dispositions de
l'article 37 du CGI s'appliquent (BOI-IS-GPE-50-10-20 au II-A § 180 à
230).
160
L'option exercée par la nouvelle société mère doit indiquer les dates d'ouverture et de
clôture du premier exercice de chacune des sociétés du groupe issu de l'opération d'acquisition.
À compter du deuxième exercice ouvert par le groupe dans sa composition nouvelle, les dates
d'ouverture et de clôture sont fixes et la durée de ces exercices est de 12 mois.
170
Exemple : La société H mère du groupe composé de H, F1 et F2 dont l'exercice
court du 1er juillet N au 30 juin N+1 achète le 30 septembre N la quasi-totalité du capital de la société M mère d'un groupe composé de A et B, dont l'exercice coïncide avec l'année civile.
M, A et B sont d'accord pour entrer dans le groupe déjà formé par H qui souhaite continuer à clôturer au 30 juin les exercices des sociétés du groupe.
Les modalités d'application du dispositif prévu au d du 6 de
l'article 223 L du CGI sont les suivantes.
1ère étape : maintien du groupe dont la mère est
acquise.
M, A et B déterminent un résultat d'ensemble pour l'exercice clos le 31 décembre N. Les
réintégrations de sortie sont effectuées dans le résultat de cet exercice.
2nde étape : Option complémentaire de H comportant l'accord des filiales et la
durée du premier exercice.
Pour incorporer M, A et B dans le périmètre du groupe qu'elle a formé à compter du
1er janvier N+1, H doit produire avant une date fixée par décret et au plus tard le deuxième jour ouvré suivant le 1er mai (hors report ministériel,
BOI-IS-GPE-10-40) une copie de l'option qu'elle a exercée pour le régime accompagnée de la liste des sociétés du périmètre élargi à M, A et B et de l'accord de ces
dernières sociétés pour être incorporées dans ce périmètre.
La liste produite doit mentionner la durée du premier exercice du groupe ainsi formé (H, F1, F2,
M, A et B) c'est-à-dire en l'occurrence du 1er janvier N+1 au 30 juin N+1 pour les sociétés M, A et B et du 1er juillet N au 30 juin N+1 pour les sociétés H, F1 et F2.
180
Pour la combinaison de la possibilité d'ajustement de la durée des exercices avec celle de
modifier une fois par période quinquennale d'option la date de clôture des exercices (CGI, art. 223 A, III al.2), il convient
de se reporter au II-B § 50 à 110 du BOI-IS-GPE-10-10-20.
2. Reprise des provisions intra-groupe
a. Situations visées
(190)
200
En cas d'acquisition d'au moins 95 % du capital de la société mère dans les conditions
définies aux deuxième et troisième alinéas du d du 6 de l'article 223 L du CGI,
l'article 223 B du CGI et l'article 223 D du CGI
prévoient que les reprises de provisions afférentes à certaines opérations entre sociétés du groupe et, à ce titre, rapportées lors de leur constitution, peuvent être neutralisées pour la
détermination du résultat d'ensemble ou de la plus-value ou de la moins-value à long terme d'ensemble d'un autre groupe que celui existant au moment de cette dotation.
b. Provisions concernées
210
Il s'agit des dotations complémentaires aux provisions constituées par une société après son
entrée dans le groupe, à raison des créances qu'elle détient sur d'autres sociétés du groupe ou des risques qu'elle encourt du fait de telles sociétés
(CGI, art. 223 B).
Les reprises qui peuvent être neutralisées sont celles qui correspondent à des dotations qui
ont été rapportées au résultat ou à la plus-value nette à long terme d'ensemble lors de leur constitution.
La société mère est libre de choisir l'ordre d'imputation de ces reprises
(BOI-IS-GPE-20-20-30-10 au II-C § 130 à 140).
220
Les provisions concernées sont également les dotations complémentaires aux provisions
constituées par une société après son entrée dans le groupe, à raison des participations détenues dans d'autres sociétés du groupe
(CGI, art. 223 D).
Les reprises qui peuvent être neutralisées sont celles qui correspondent à des dotations qui
ont été rapportées à la plus-value nette à long terme d'ensemble lors de leur constitution.
La société mère est libre de choisir l'ordre d'imputation de ces reprises
(BOI-IS-GPE-20-20-30-20).
c. Conditions d'application
230
Ces dispositions ne sont applicables que si les deux sociétés concernées sont membres d'un
groupe créé ou élargi dans les conditions visées aux deuxième et troisième alinéas du d du 6 de l'article 223 L du CGI.
Ne sont considérées comme remplissant cette condition que les sociétés qui, membres d'un
groupe dont la société mère est acquise selon les modalités prévues par les dispositions précitées, donnent leur accord pour faire partie immédiatement du nouveau groupe.
Si l'une au moins de ces deux sociétés ne donnait pas son accord pour être membre de ce
nouveau groupe au moment où il est créé ou élargi, mais entrait dans ce groupe lors d'un exercice ultérieur, cette société ne serait pas considérée comme entrant dans un groupe créé ou élargi dans les
conditions prévues par la loi.
Dans cette hypothèse, les reprises de provisions afférentes à des opérations entre ces
sociétés ne pourraient être déduites du résultat d'ensemble du nouveau groupe même si la dotation initiale avait été antérieurement annulée pour la détermination du résultat d'ensemble du groupe
existant lors de cette dotation.
240
Exemple : La société M a formé en N un groupe avec ses filiales A et B. La
société mère a constaté en N+1 une provision d'un montant de 350 000 à raison de la dépréciation d'une créance de 1 000 000 détenue sur A et une provision de 120 000 à raison des risques encourus du
fait de B. Ces provisions ont été rapportées au résultat d'ensemble réalisés l'année de leur constitution.
En N+2, la société M est acquise par la société H. B ne donne pas son accord pour faire partie
du groupe que H a formé à partir de N+3, en application des deuxième et troisième alinéas du d du 6 de l'article 223 L du
CGI.
B entre dans le groupe à compter du 1er janvier N+4.
En N+4, M réintègre les provisions constituées du fait de ses relations avec A et B.
Le résultat propre de M est affecté par les reprises de provisions à hauteur de 350 000 et 120
000.
Provision constituée à raison de A :
H pourra retrancher du résultat d'ensemble le montant de la provision pour dépréciation de la
créance détenue sur A. En effet, les sociétés à l'origine de la provision (A et M) appartiennent au groupe créé par H en application du d du 6 de l'article 223 L du CGI.
Provision constituée à raison de B :
B, en revanche, n'est entrée dans le groupe qu'à compter de l'exercice suivant celui de la
création du groupe. La provision constituée du fait de B ne peut donc être retranchée du résultat d'ensemble.
3. Absence de neutralisation de la quote-part de frais et charges sur produits de participation
250
Lorsqu'en application du c, d ou e du 6 de
l'article 223 L du CGI, les sociétés membres d'un groupe ayant cessé entrent dans un nouveau groupe, la quote-part de frais
et charges afférente aux produits distribués par ces sociétés lors de leur premier exercice d'appartenance au nouveau groupe n'est pas neutralisée. Cette disposition s'applique, en particulier, aux
distributions réalisées entre sociétés membres du groupe ayant cessé.
4. Paiement des acomptes d'impôt sur les sociétés
260
En application des dispositions mentionnées à la première phrase du 1 de
l'article 223 N du CGI, chaque société d'un groupe verse les acomptes au titre de l'année ou pour l'exercice d'entrée dans le
groupe.
270
Pour l'application de ces dispositions, il est admis que la société qui était redevable de
l'impôt sur les sociétés dus par l'ancien groupe se substitue à l'ensemble des sociétés de ce groupe qui font partie du nouveau groupe. En conséquence, cette société -à savoir la société mère du
groupe ayant cessé- doit continuer à acquitter, au titre de l'année ou pour la période en cause, lesdites sommes au lieu et place des sociétés de ce groupe entrées dans le nouveau groupe.
280
Exemple : M est depuis le 1/1/N la société mère d'un groupe formé en outre de
F1 et de F2 (entrée le 1/1/N+5).
A, société mère (depuis le 1/1/N+1) d'un autre groupe formé aussi de A1, A2 et A3, est acquise
à plus de 95 % par M le 1er juin N+4. M intègre A, A1, A2 et A3 dans son groupe à compter de l'ouverture de l'exercice suivant.
En ce qui concerne les sommes dues au titre de l'année N+5 :
- A acquitte les acomptes d'impôt sur les sociétés dus par les sociétés A, A1, A2 et A3 ;
- M acquitte les acomptes d'impôt sur les sociétés dus par son groupe ;
- F2 est redevable des acomptes d'impôt sur les sociétés en application des dispositions du 1
de l'article 223 N du CGI.
5. Imputation du déficit de l'ancien groupe
290
Les règles en la matière sont exposées au
BOI-IS-GPE-50-20-20-20.
IV. Cas particulier de l'acquisition d'un groupe horizontal
300
Concernant les groupes horizontaux formés en application des dispositions du
deuxième alinéa du I de l'article 223 A du CGI (BOI-IS-GPE-10-30-50) ainsi que pour les notions
« d'entité mère non résidente » et de « société étrangère », les commentaires des I § 1 à III § 290, concernant les groupes verticaux (formés en
application des dispositions du premier alinéa du I de l'article 223 A du CGI) sont applicables sous réserve des particularités suivantes.
A. Création d'un nouveau groupe
310
Pour les groupes horizontaux, les dispositions du d du 6 de
l'article 223 L du CGI concernent les situations dans lesquelles, selon le cas, le capital de la société mère du groupe
horizontal, ou de l'entité mère non résidente, ou d'une société étrangère, vient à être détenu à 95 % dans des conditions non permises par le régime de groupe horizontal. Si le pourcentage de
détention de 95 % au moins du capital est encore atteint à la clôture de l'exercice, la société mère demeure seule redevable de l'impôt sur les sociétés dû sur le résultat d'ensemble du groupe
afférent à l'exercice au cours duquel ce pourcentage de détention a été atteint. Le groupe horizontal cesse à la date de clôture de cet exercice. Dans ces situations, commentées aux IV-A-1-a
§ 320 à IV-A-2 § 350, la formation d'un nouveau groupe est possible à l'ouverture de l'exercice suivant.
1. Acquisition par une société soumise à l'impôt sur les sociétés
a. Acquisition de la société mère
320
Les dispositions du d du 6 de
l'article 223 L du CGI s'appliquent lorsque le capital de la société mère du groupe horizontal vient à être détenu à 95 % au
moins par une autre personne morale passible de l'impôt sur les sociétés, directement ou indirectement par l'intermédiaire de sociétés elles-mêmes soumises à l'impôt sur les sociétés.
330
Lorsque cette personne morale atteint encore ce pourcentage de détention de
95 % à la clôture de l'exercice, elle peut constituer un groupe, horizontal ou vertical (c'est à dire formé dans les conditions du premier alinéa du I de
l'article 223 A du CGI) depuis l'ouverture de l'exercice suivant, sous réserve d'en remplir les conditions, avec les sociétés
membres du groupe qui cesse. Si la personne morale qui vient à détenir 95 % au moins du capital de la société mère du groupe horizontal est société mère ou membre d'un groupe, elle peut faire entrer
dans ce groupe les sociétés membres de celui qui cesse.
Exemple :
La société Fm est société mère d'un groupe horizontal formé avec les sociétés
F2 et F3. La société Fm détient directement la société F2, et l'entité mère non résidente ME détient directement les sociétés Fm et F3. Par ailleurs, la société S est société mère d'un groupe
horizontal formé avec la société T. Les sociétés S et T sont détenues directement par l'entité mère non résidente X. Les exercices de toutes les sociétés coïncident avec l'année civile.
Au cours de l'exercice N, la société T acquiert les titres de la société Fm,
qu'elle détient encore à la clôture de l'exercice. Puisque la société T, soumise à l'impôt sur les sociétés détient encore 95 % au moins du capital de la société Fm à la clôture de l'exercice N, le
groupe horizontal de la société Fm cesse à cette date. La société Fm demeure redevable de l'impôt sur les sociétés sur le résultat d'ensemble afférent à l'exercice N.
La société T étant membre du groupe horizontal formé par la société S, la
société S pourra élargir son groupe aux sociétés du groupe de la société Fm qui cesse, depuis l'ouverture de l'exercice N+1. Les sociétés F2 et F3 pourront devenir membres du groupe de la société S,
mais pas la société F3, qui n'en remplit pas les conditions prévues au deuxième alinéa du I de l'article 223 A du CGI.
b. Acquisition de l'entité mère non résidente ou d'une société étrangère
340
En application du 1° du d du 6 de
l'article 223 L du CGI, le même d s'applique :
- lorsque le capital de l'entité mère non résidente vient à être détenu à 95 % au moins par
une autre personne morale passible de l'impôt sur les sociétés, directement ou indirectement par l'intermédiaire de sociétés elles-mêmes soumises à l'impôt sur les sociétés ;
- lorsque le capital d'une société étrangère vient à être détenu à 95 % dans ces mêmes
conditions, et que cette situation entraîne, en principe, la cessation du groupe horizontal, en application des dispositions de
l'article 223 S du CGI.
Lorsque la personne morale atteint encore le pourcentage de détention de 95 % à la clôture
de l'exercice, elle peut constituer un groupe, horizontal ou vertical (c'est à dire formé dans les conditions du premier alinéa du I de
l'article 223 A du CGI) depuis l'ouverture de l'exercice suivant, sous réserve d'en remplir les conditions, avec les sociétés
membres du groupe qui cesse. Si la personne morale qui vient à détenir 95 % au moins du capital de l'entité mère non résidente, ou de la société étrangère, est société mère ou membre d'un groupe, elle
peut faire entrer dans ce groupe les sociétés membres de celui qui cesse.
Exemple :
La société Fm est société mère d'un groupe horizontal formé avec les sociétés
F2 et F3. Les sociétés Fm et F2 sont détenues directement par la société étrangère X, elle-même détenue directement par la société ME, entité mère non résidente. La société F3 est détenue directement
par la société étrangère S, elle-même détenue directement par l'entité mère non résidente ME. Les exercices des sociétés coïncident avec l'année civile.
Au cours de l'exercice N, la société A, passible de l'impôt sur les sociétés,
acquiert les titres de la société étrangère X. Elle détient encore 95 % au moins du capital de la société X à la clôture de l'exercice N, de sorte que le groupe cesse à cette date. La société mère Fm
demeure redevable de l'impôt sur les sociétés sur le résultat d'ensemble afférent à l'exercice N.
Depuis l'ouverture de l'exercice N+1, la société A peut former un groupe avec
les sociétés du groupe de la société Fm, sous réserve de remplir les conditions prévues au premier alinéa du I de l'article 223 A du CGI. Les sociétés Fm et F2 peuvent être membres de ce groupe (mais
pas la société F3 qui n'est pas détenue par la société A après l'acquisition). Pour ce faire, la société X doit donner son accord pour être société intermédiaire.
Dans l'hypothèse où la société A ferait l'acquisition au cours de l'exercice N,
des titres de la société ME (et non de la société X), le groupe qu'elle pourrait former depuis l'ouverture de l'exercice N+1 pourrait comprendre les sociétés Fm, F2 et F3, à condition que les sociétés
ME, X et S donnent leur accord pour être sociétés intermédiaires.
Dans l'hypothèse où la société A ferait l'acquisition, au cours de l'exercice
N, des titres de la société étrangère S (et non de la société X), les dispositions du d du 6 de l'article 223 L du CGI ne s'appliqueraient pas, en l'absence de cessation du groupe formé par la société
Fm. Cette acquisition aurait seulement pour conséquence la sortie de la société F3 du groupe formé par Fm.
2. Acquisition par une société qui remplit les conditions pour être entité mère non résidente ou société étrangère
350
En application du 2° du d du 6 de
l'article 223 L du CGI, le même d s'applique lorsque le capital de l'entité mère non résidente vient à être détenu à 95 % au
moins par une autre société ou un autre établissement stable qui remplit les conditions pour être entité mère non résidente ou pour être société étrangère.
Il est admis que le dispositif prévu au d du 6 de l'article 223 L s'applique également
lorsque le capital d'une société étrangère vient à être détenu à 95 % au moins par une autre société ou un autre établissement stable qui remplit les conditions pour être entité mère non résidente ou
pour être société étrangère, et que cette situation entraîne, en principe, la cessation du groupe horizontal en application des dispositions de
l'article 223 S du CGI.
Exemple :
La société Fm est société mère d'un groupe horizontal formé avec la société F2. Les sociétés Fm
et F2 sont détenues directement par la société ME, entité mère non résidente. Par ailleurs, la société A, soumise à l'impôt sur les sociétés, est détenue par la société Z, elle-même détenue par la
société S. La société S remplit les conditions pour être entité mère non résidente, et la société Z les conditions pour être société étrangère. Les exercices des sociétés coïncident avec l'année
civile.
Au cours de l'exercice N, la société Z acquiert les titres de l'entité mère non résidente ME. A
la clôture de l'exercice N, la société Z détient encore 95 % au moins du capital de la société ME, de sorte que le groupe horizontal formé par la société Fm cesse à cette date. La société mère Fm
demeure redevable de l'impôt sur les sociétés sur le résultat d'ensemble afférent à l'exercice N.
Depuis l'ouverture de l'exercice N+1, une société qui en remplit les conditions peut constituer
un nouveau groupe avec les sociétés membres du groupe qui cesse. Dès lors, un nouveau groupe horizontal peut être formé entre les sociétés A, Fm et F2, la société mère étant librement choisie entre
elles. A cet effet, la société S doit donner son accord en tant qu'entité mère non résidente, et les sociétés Z et ME en tant que sociétés étrangères, pour que la nouvelle société mère formule
l'option, et pour que les autres sociétés soient membres.
B. Modalités d'application
360
Lorsque persiste à la clôture de l'exercice la détention à 95 % au moins du
capital de la société mère d'un groupe horizontal, ou de son entité mère non résidente, ou d'une société étrangère entraînant la cessation du groupe, le groupe cesse à la clôture de l'exercice au
cours duquel est intervenue cette situation de détention, en procédant aux réintégrations commentées au II § 10.
Le déficit d'ensemble du groupe qui cesse s'impute en priorité sur les
réintégrations que doit effectuer sa société mère (BOI-IS-GPE-50-10-10). Les règles concernant l'imputation du déficit sont exposées au
BOI-IS-GPE-50-20-20-20, notamment concernant le dispositif d'imputation sur une base élargie prévu au 5 de
l'article 223 I du CGI.
370
La société qui forme un nouveau groupe dans les conditions prévues au d du 6
de l'article 223 L du CGI doit formuler son option dans les conditions, notamment de délai, commentées au
III-A-5 § 100 à 120.
Elle doit accompagner son option de l'accord de l'entité mère non résidente,
et, s'il y a lieu, des sociétés étrangères. Pour être membres de ce nouveau groupe, les sociétés doivent accompagner leurs accords de l'accord de l'entité mère non résidente, et, s'il y a lieu, des
accords des sociétés étrangères. Ces obligations déclaratives sont commentées du IV-D § 341 au IV-D-1 § 345 du BOI-IS-GPE-10-40. | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-50-20-20-10 | https://bofip.impots.gouv.fr/bofip/6025-PGP.html/identifiant=BOI-IS-GPE-50-20-20-10-20160302 | 2016-03-02 00:00:00 | 1bac9a077193d990b9e068adf85512518260664c012288d21e10a9ec888c7d88 | [
-0.028415845707058907,
0.04730506241321564,
-0.06030901148915291,
0.06105261668562889,
0.00465941708534956,
-0.025862203910946846,
-0.03796009346842766,
0.03364478796720505,
0.0788092389702797,
-0.06957761198282242,
-0.04488067328929901,
-0.016974622383713722,
-0.01744743436574936,
0.022358398884534836,
-0.08189315348863602,
0.020955773070454597,
0.06386898458003998,
0.03428509458899498,
0.005314740352332592,
-0.007240855600684881,
0.021125534549355507,
0.05030735209584236,
0.031245695427060127,
0.04095325246453285,
0.06452345848083496,
0.05457631126046181,
0.057536061853170395,
-0.07479838281869888,
-0.03580225259065628,
0.03659220039844513,
-0.04825254902243614,
-0.019952259957790375,
-0.0065954518504440784,
0.028262080624699593,
0.05166960880160332,
-0.009098503738641739,
-0.04000437259674072,
0.05376949906349182,
-0.004253425169736147,
-0.006323338486254215,
-0.021436838433146477,
-0.025476498529314995,
0.0044817873276770115,
0.08072046935558319,
0.012161696329712868,
0.016636190935969353,
-0.0769408643245697,
0.06576892733573914,
0.006951756775379181,
0.05746310576796532,
0.04294817894697189,
-0.013589482754468918,
0.006309137679636478,
0.012545275501906872,
-0.02019953727722168,
0.04268356412649155,
-0.14478044211864471,
0.0222159530967474,
0.04734890162944794,
-0.019432852044701576,
-0.015315013937652111,
-0.0012675155885517597,
0.0046829115599393845,
-0.01132258027791977,
-0.05233568698167801,
-0.020987708121538162,
0.01603059098124504,
-0.05261991545557976,
0.14811405539512634,
0.07356326282024384,
0.07154446840286255,
0.057274166494607925,
0.0071418448351323605,
0.0007568952278234065,
0.05087147280573845,
0.038410577923059464,
-0.026683302596211433,
0.015115833841264248,
0.010074259713292122,
0.02948114275932312,
-0.04774707555770874,
0.030921004712581635,
0.06926513463258743,
0.033186689019203186,
0.0056580170057713985,
-0.006348805036395788,
0.04604366049170494,
0.016145970672369003,
0.022640790790319443,
-0.011933923698961735,
0.004896556027233601,
0.02572645992040634,
0.07126429677009583,
0.01027429848909378,
0.020954938605427742,
0.02683316357433796,
-0.03576600179076195,
0.0008260071044787765,
0.07077693939208984,
0.015200413763523102,
0.04122695326805115,
0.02389960177242756,
0.02188125066459179,
0.00731754070147872,
0.010414505377411842,
-0.02449151501059532,
0.026381008327007294,
-0.022893477231264114,
0.042222823947668076,
-0.017148489132523537,
-0.032465171068906784,
-0.0060953181236982346,
0.011923079378902912,
-0.005560554098337889,
-0.01661957986652851,
0.051856815814971924,
-0.035656221210956573,
-0.03646238520741463,
-0.05544061213731766,
0.04867374897003174,
-0.01585228368639946,
-0.06199178844690323,
-0.06650278717279434,
0.015651213005185127,
-0.07169106602668762,
0.024819394573569298,
0.001114648301154375,
-0.07794546335935593,
-0.013713928870856762,
-0.03516619652509689,
-0.012805861420929432,
0.03300442919135094,
-0.018357431516051292,
-0.05267336964607239,
-0.03769739344716072,
-0.02420373447239399,
-0.053751204162836075,
0.07399072498083115,
-0.010339432395994663,
0.057131506502628326,
-0.04038701951503754,
0.0008678248850628734,
-0.04710077494382858,
0.02434379607439041,
0.008719641715288162,
0.040583137422800064,
-0.0764695256948471,
-0.02768881805241108,
0.00809803232550621,
0.0037028032820671797,
-0.039066728204488754,
0.0441599003970623,
0.012376533821225166,
0.00018946247291751206,
0.004234593361616135,
0.010520406067371368,
-0.008092053234577179,
0.04826714098453522,
-0.06347393244504929,
-0.038127582520246506,
0.03723389282822609,
0.048967145383358,
0.05182568356394768,
-0.04894905909895897,
0.04148387536406517,
-0.04370725527405739,
0.04122893139719963,
0.07192289084196091,
0.03703784942626953,
-0.0010526240803301334,
-0.05350620299577713,
0.02546139806509018,
0.003119399305433035,
-0.00022451010590884835,
-0.000490068516228348,
-0.0011064053978770971,
-0.04281884804368019,
0.05036027729511261,
-0.05009647086262703,
0.058922018855810165,
0.0542360357940197,
-0.02413080260157585,
-0.02619439736008644,
-0.024412032216787338,
0.012484220787882805,
0.014406035654246807,
-0.029147904366254807,
0.00857088714838028,
0.015107426792383194,
-0.03020602837204933,
-0.007247954607009888,
-0.03651685267686844,
-0.08146852999925613,
0.009332370944321156,
-0.00431453250348568,
-0.03608985245227814,
-0.08439389616250992,
0.014772589318454266,
-0.009129310958087444,
0.04371775686740875,
0.05507544428110123,
0.02264348603785038,
0.02467205934226513,
0.011337138712406158,
-0.06021888181567192,
-0.03708089143037796,
-0.07055436074733734,
-0.0009717829525470734,
0.028119215741753578,
-0.004397330805659294,
0.06489108502864838,
0.06746145337820053,
0.018444590270519257,
0.02657158114016056,
-0.04248901829123497,
-0.06263256072998047,
-0.013117862865328789,
-0.012128541246056557,
0.00913277454674244,
0.005053611937910318,
0.0038429151754826307,
0.0030224760994315147,
-0.09212838858366013,
-0.0632225051522255,
-0.01559639722108841,
0.021806903183460236,
-0.017824020236730576,
0.031685564666986465,
0.0065771364606916904,
-0.014508510008454323,
0.013947953470051289,
-0.016548948362469673,
0.026187125593423843,
-0.035735394805669785,
-0.006796014960855246,
-0.0033064691815525293,
0.028998667374253273,
0.029338890686631203,
0.015461918897926807,
0.03200541064143181,
0.008223682641983032,
-0.009306945838034153,
0.016953345388174057,
0.009676563553512096,
0.0141708729788661,
-0.020283157005906105,
-0.01602182537317276,
0.019457466900348663,
-0.011645608581602573,
0.024966832250356674,
-0.004055857192724943,
0.05314546078443527,
-0.029113948345184326,
-0.01749223843216896,
-0.003928475547581911,
-0.05021405220031738,
-0.016755707561969757,
0.036233771592378616,
0.014783008024096489,
-0.014849345199763775,
-0.013014853931963444,
-0.019508948549628258,
0.040512971580028534,
-0.034358516335487366,
0.01789376325905323,
-0.09602686017751694,
0.07892847061157227,
0.04178333282470703,
-0.05551513656973839,
0.010588699951767921,
-0.015634609386324883,
0.056333404034376144,
0.006797492038458586,
0.04698846489191055,
-0.07212090492248535,
-0.0063536991365253925,
0.016227396205067635,
-0.044076982885599136,
0.02679489739239216,
0.010747893713414669,
-0.03613860532641411,
0.022582126781344414,
-0.05248543992638588,
-0.030127674341201782,
-0.02014586143195629,
-0.00160615099593997,
0.0019974042661488056,
-0.046820055693387985,
0.017791805788874626,
0.029623890295624733,
-0.01839553937315941,
0.015035546384751797,
0.0069591449573636055,
0.05939116328954697,
-0.028556322678923607,
0.017842663452029228,
-0.03138360008597374,
0.0693313330411911,
0.0562075637280941,
0.02117159031331539,
-0.07943253219127655,
-0.020133500918745995,
-0.008826696313917637,
0.0498841255903244,
-0.010308675467967987,
0.03053508698940277,
-0.0008349540876224637,
-0.045040063560009,
-0.034009285271167755,
0.01757199876010418,
-0.09541119635105133,
0.003873244859278202,
-0.020410357043147087,
-0.0187072791159153,
0.0048200818710029125,
-0.0007646255544386804,
0.0310028325766325,
-0.001318444381467998,
-0.0700802430510521,
0.042177241295576096,
0.016092512756586075,
0.0765392929315567,
-0.0013974618632346392,
0.04989505559206009,
0.023744264617562294,
-0.027871327474713326,
0.012283551506698132,
0.008994809351861477,
-0.006086008623242378,
-0.039809055626392365,
-0.02409275248646736,
0.03356866165995598,
0.005401355680078268,
-0.027402274310588837,
0.008212686516344547,
-0.008536669425666332,
-0.019504733383655548,
-0.000660865509416908,
-0.0076770600862801075,
0.03157127648591995,
0.040662240236997604,
-0.03404000401496887,
-0.07638324797153473,
-0.012179462239146233,
0.022349631413817406,
0.0029068654403090477,
0.05513623729348183,
-0.005940377712249756,
0.023198796436190605,
-0.03748735785484314,
-0.011868384666740894,
0.0463251993060112,
0.04256967082619667,
0.016722895205020905,
-0.005067107733339071,
-0.045585524290800095,
0.004752413835376501,
-0.016882946714758873,
-0.04968414083123207,
0.030094671994447708,
0.03298409283161163,
-0.03098944015800953,
-0.028384637087583542,
0.01812640205025673,
0.020560137927532196,
-0.0272680576890707,
-0.002854019869118929,
-0.025965673848986626,
-0.02140180394053459,
0.0031432996038347483,
-0.006162223406136036,
0.05332714319229126,
0.047876935452222824,
0.04676780477166176,
-0.020436113700270653,
0.04242715239524841,
0.0033836648799479008,
0.022808564826846123,
0.004581914748996496,
0.006788064260035753,
0.017806192860007286,
-0.051070116460323334,
0.008190897293388844,
-0.002598089398816228,
0.011996953748166561,
0.04053889214992523,
0.011147946119308472,
0.024028679355978966,
-0.030946198850870132,
0.03458132967352867,
-0.026300063356757164,
-0.01572965644299984,
0.004140135832130909,
0.015656381845474243,
0.0024504519533365965,
-0.00018726731650531292,
0.04696032404899597,
0.03321538493037224,
0.00344487396068871,
-0.0072071426548063755,
-0.01045309565961361,
-0.010018403641879559,
0.0020758367609232664,
-0.052913468331098557,
0.046374108642339706,
0.013697153888642788,
-0.023404834792017937,
-0.024174559861421585,
0.010758181102573872,
0.02295001782476902,
0.04003055393695831,
0.02713526226580143,
0.06361633539199829,
-0.052886731922626495,
0.012227753177285194,
0.007699405774474144,
-0.0019451803527772427,
0.012135492637753487,
0.1597699671983719,
-0.022336170077323914,
0.011006073094904423,
0.06352812796831131,
-0.0030596775468438864,
-0.0471191443502903,
-0.014728449285030365,
-0.02048352360725403,
0.06313935667276382,
0.04222450405359268,
-0.02418377809226513,
0.11630632728338242,
-0.03314334899187088,
0.006640288513153791,
-0.05982594192028046,
0.0036092381924390793,
-0.08495208621025085,
0.016717856749892235,
-0.031407516449689865,
0.003820653073489666,
0.020875154063105583,
0.021573828533291817,
0.004298376850783825,
0.01812855340540409,
0.004324332345277071,
-0.030772384256124496,
0.016952913254499435,
-0.016601402312517166,
0.023135840892791748,
0.038259223103523254,
0.028242142871022224,
0.024696877226233482,
-0.059080615639686584,
0.0012353261699900031,
-0.050520092248916626,
-0.003025680547580123,
0.0017349838744848967,
0.0022685499861836433,
-0.019343309104442596,
0.00827782042324543,
-0.0058522154577076435,
-0.011803674511611462,
-0.008683430962264538,
-0.028874855488538742,
-0.060206495225429535,
-0.00801099743694067,
0.03787502646446228,
0.006455532740801573,
0.023025445640087128,
0.04906632751226425,
0.017252352088689804,
0.04637274891138077,
0.06406155228614807,
0.027577385306358337,
0.008527273312211037,
-0.0016433375421911478,
-0.02268146350979805,
0.025804264470934868,
0.004613371565937996,
0.02186761051416397,
0.009800974279642105,
-0.02495196834206581,
-0.004271446727216244,
0.01223038975149393,
0.003760474268347025,
0.014704860746860504,
-0.02201896347105503,
0.016491711139678955,
-0.004693677183240652,
-0.09603766351938248,
0.01488853245973587,
-0.0358278788626194,
0.08516700565814972,
-0.020401382818818092,
-0.06100225821137428,
-0.06979415565729141,
0.00917823240160942,
0.06757202744483948,
-0.00225844862870872,
0.03426380082964897,
0.046123623847961426,
-0.00034148962004110217,
-0.016026491299271584,
-0.06995723396539688,
0.012516234070062637,
0.03012884221971035,
0.024257618933916092,
-0.015369017608463764,
0.07335016876459122,
-0.04857230186462402,
0.04344730079174042,
0.015425204299390316,
-0.058237671852111816,
0.001287468709051609,
0.001640658127143979,
-0.007426345255225897,
-0.004770414903759956,
0.010379061102867126,
-0.02880820259451866,
0.006880490574985743,
-0.035920679569244385,
0.032105155289173126,
0.042399633675813675,
0.026729008182883263,
-0.015206316486001015,
-0.004583795554935932,
0.0015777209773659706,
-0.009170490317046642,
-0.01769271492958069,
0.0013345457846298814,
0.02252592332661152,
-0.005709358956664801,
-0.013427629135549068,
0.044345319271087646,
0.041195012629032135,
-0.007393321022391319,
0.05193343013525009,
0.002112745540216565,
0.06182335317134857,
0.03193644434213638,
0.06498441100120544,
0.026298165321350098,
-0.009036029689013958,
0.0007182306726463139,
0.0120110884308815,
-0.04645185172557831,
0.04640255123376846,
-0.004842337686568499,
0.03153371810913086,
-0.01758103258907795,
-0.029199963435530663,
-0.039923060685396194,
0.004468423314392567,
0.049857717007398605,
0.028958508744835854,
-0.00014289112004917115,
-0.02366395853459835,
-0.017358118668198586,
0.07215972244739532,
-0.011943678371608257,
-0.04115953668951988,
0.034117650240659714,
-0.04619958624243736,
-0.0202017854899168,
0.0006359399412758648,
0.007246785331517458,
-0.01586347073316574,
0.0035592452622950077,
0.020661097019910812,
-0.024478713050484657,
0.014021117240190506,
-0.025054339319467545,
0.04049324989318848,
-0.0001839978649513796,
0.0055229552090168,
-0.03374459221959114,
-0.0502636544406414,
-0.025766531005501747,
-0.02595869079232216,
-0.08186299353837967,
-0.08089367300271988,
0.02321866899728775,
-0.03051241859793663,
0.03364973142743111,
-0.018427133560180664,
0.017120957374572754,
-0.003210298251360655,
0.01997983641922474,
-0.0381341278553009,
0.034854210913181305,
-0.024377895519137383,
0.001237397314980626,
-0.04835425317287445,
0.026263410225510597,
-0.03070569783449173,
-0.022627944126725197,
0.015758009627461433,
0.00946988444775343,
0.02662734128534794,
-0.032061126083135605,
0.02400544285774231,
-0.0191063079982996,
0.01568629778921604,
-0.020033562555909157,
0.007171273697167635,
0.0019412608817219734,
0.04897081479430199,
0.029003489762544632,
0.06258639693260193,
-0.07174234837293625,
-0.04879662021994591,
-0.006834055297076702,
0.01394725777208805,
-0.016058361157774925,
0.01201633084565401,
0.03156481310725212,
-0.024840153753757477,
0.03272445499897003,
-0.017862586304545403,
-0.008732341229915619,
-0.02311008796095848,
0.04595514014363289,
-0.02957576885819435,
-0.0039131552912294865,
0.03360886871814728,
-0.016228174790740013,
0.020379340276122093,
-0.012919418513774872,
-0.001809476874768734,
-0.0022896560840308666,
-0.03564315661787987,
-0.022980324923992157,
-0.06192195415496826,
-0.037238720804452896,
0.017810406163334846,
0.015419138595461845,
0.017264120280742645,
-0.009508657269179821,
-0.03433861956000328,
-0.005590931512415409,
-0.025191951543092728,
-0.07296633720397949,
-0.06252794712781906,
0.014041629619896412,
-0.009899775497615337,
-0.020524684339761734,
-0.0009087837534025311,
-0.007049866486340761,
0.00366899068467319,
0.03681689128279686,
0.0024280284997075796,
-0.019093027338385582,
0.020177556201815605,
-0.04612438753247261,
0.029714388772845268,
0.0015504354378208518,
-0.025968385860323906,
0.01720501109957695,
-0.05773935839533806,
0.00371571839787066,
0.013103635050356388,
0.05553360655903816,
0.005782102234661579,
0.01110683660954237,
0.041352566331624985,
-0.03807173669338226,
-0.053671132773160934,
0.014509599655866623,
0.028165433555841446,
0.005159542430192232,
0.022969672456383705,
0.023310838267207146,
0.021571075543761253,
-0.05189865082502365,
0.02485685609281063,
-0.020619990304112434,
-0.03084942325949669,
-0.003950920421630144,
0.0016680012922734022,
-0.01029070932418108,
-0.016750173643231392,
0.022212587296962738,
-0.03615804761648178,
-0.023128900676965714,
-0.035352516919374466,
0.04246421158313751,
0.001158079132437706,
-0.012606854550540447,
0.0029664291068911552,
0.007793323136866093,
-0.0005274717113934457,
0.015106496401131153,
0.04151942953467369,
-0.057400427758693695,
0.022302020341157913,
-0.027810996398329735,
0.013379965908825397,
-0.009460635483264923,
0.03819243982434273,
0.008144589141011238,
-0.03062628209590912,
-0.03534727916121483,
0.011995943263173103,
-0.055621374398469925,
-0.12227620929479599,
0.0479009710252285,
0.0022390359081327915,
0.0015521104214712977,
0.030139081180095673,
-0.012184150516986847,
0.012395297177135944,
0.035464316606521606,
0.023470917716622353,
0.0160050168633461,
-0.008544047363102436,
0.07386844605207443,
-0.010675975121557713,
-0.03623729571700096,
-0.05030031129717827,
0.0021019841078668833,
0.047785863280296326,
0.06533554941415787,
0.05649397149682045,
0.0215409304946661,
-0.06378539651632309,
-0.005770300514996052,
-0.0012446836335584521,
0.01069232914596796,
0.038657039403915405,
0.011327923275530338,
-0.0007783416076563299,
0.011448104865849018,
0.02041337452828884,
0.05664033070206642,
0.010096986778080463,
-0.025573283433914185,
-0.010272479616105556,
-0.024679215624928474,
0.041226133704185486,
-0.028609953820705414,
-0.04042459651827812,
-0.03666238859295845,
0.03126983717083931,
-0.023155415430665016,
-0.06031232699751854,
-0.02457985281944275,
-0.03265418857336044,
0.03422792628407478,
0.06364181637763977,
0.021785544231534004,
-0.062480371445417404,
0.030890971422195435,
-0.02229253016412258,
0.031479060649871826,
0.008026093244552612,
-0.003833621507510543,
-0.00917548593133688,
0.029451962560415268,
-0.04635559022426605,
0.029963428154587746,
0.026284359395503998,
0.03221441060304642,
-0.017409242689609528,
0.006809956394135952,
0.0210382342338562,
-0.016892094165086746,
-0.019949978217482567,
-0.05456390976905823,
-0.0157034732401371,
-0.03409743309020996
] |
L'étude du dispositif relatif à l'autorisation des professionnels de l'expertise comptable
mentionnée à l'article 1649 quater L du code général des impôts fera l'objet des sections suivantes :
- la délivrance de l'autorisation (section 1,
BOI-DJC-EXPC-20-10-10) ;
- le retrait de l'autorisation (section 2,
BOI-DJC-EXPC-20-10-20) ;
- la demande d'autorisation consécutive à un retrait (section 3,
BOI-DJC-EXPC-20-10-30). | Bulletin officiel des finances publiques - impôts | BOI-DJC-EXPC-20-10 | https://bofip.impots.gouv.fr/bofip/6125-PGP.html/identifiant=BOI-DJC-EXPC-20-10-20170906 | 2017-09-06 00:00:00 | 878a39a9c7204168e46617ae6ab298105325f5158a92f54b9907cc7f9605d578 | [
-0.03134907782077789,
0.054166391491889954,
-0.03260388970375061,
0.033498141914606094,
-0.025037221610546112,
-0.037604350596666336,
-0.008110256865620613,
0.01927066594362259,
0.03521686792373657,
-0.05120379105210304,
-0.08006522804498672,
-0.015554788522422314,
0.01849907822906971,
-0.013249560259282589,
-0.038487330079078674,
0.0410776324570179,
0.1054408922791481,
0.08538921177387238,
0.024339081719517708,
0.001743619330227375,
0.03597608208656311,
0.047748930752277374,
0.04359280690550804,
-0.02707834728062153,
-0.01674927957355976,
0.05197581276297569,
-0.028712693601846695,
-0.08815719932317734,
0.0007318708812817931,
-0.004324391484260559,
-0.0354464054107666,
0.021985886618494987,
-0.041361868381500244,
0.02797432616353035,
0.06282403320074081,
-0.03245365247130394,
-0.03337262198328972,
0.015674840658903122,
-0.04022481292486191,
0.014179186895489693,
-0.010136517696082592,
0.014540860429406166,
0.0013787348289042711,
0.05267077311873436,
-0.018194640055298805,
0.03851548582315445,
0.042701493948698044,
0.03484654426574707,
-0.019357433542609215,
0.0357869453728199,
-0.06649840623140335,
0.05681559070944786,
0.034896284341812134,
-0.001512133632786572,
0.008706198073923588,
0.06203921511769295,
-0.026664258912205696,
-0.031122712418437004,
0.08506312966346741,
-0.021124256774783134,
0.014989277347922325,
-0.0015158508904278278,
-0.04467788338661194,
0.022354084998369217,
-0.06928770989179611,
-0.023240933194756508,
0.0501682348549366,
-0.038321610540151596,
0.11395595967769623,
0.05831713229417801,
-0.10602987557649612,
0.0401175282895565,
0.0009206313407048583,
0.0073395962826907635,
-0.0039910851046442986,
0.04258809983730316,
0.0050206491723656654,
0.01426415890455246,
-0.04208461567759514,
0.022057412192225456,
-0.06243382766842842,
0.02257133647799492,
0.02290079928934574,
-0.04005788639187813,
0.007735683117061853,
-0.03189601004123688,
-0.008612189441919327,
-0.057830024510622025,
-0.030231256037950516,
0.024269362911581993,
0.006690135225653648,
0.09534186124801636,
0.012051376514136791,
-0.0058300732634961605,
-0.003973593935370445,
0.05586861073970795,
-0.023204727098345757,
-0.028687797486782074,
0.029171474277973175,
0.01135142520070076,
-0.013967801816761494,
-0.009218748658895493,
0.03699050098657608,
-0.025663448497653008,
-0.010706733912229538,
-0.008678057231009007,
0.004382777493447065,
0.04262561351060867,
-0.007211360614746809,
0.04006139561533928,
0.016183925792574883,
-0.03187696263194084,
-0.09027159214019775,
-0.005112853366881609,
-0.00814801175147295,
0.07767868787050247,
0.032577887177467346,
-0.04272320866584778,
-0.04813697189092636,
0.013331594876945019,
-0.008236251771450043,
-0.012742326594889164,
0.017409581691026688,
0.007211288902908564,
-0.12258727103471756,
0.056819118559360504,
0.00873449258506298,
-0.017766153439879417,
-0.03214438259601593,
0.003422423265874386,
0.10955426096916199,
-0.052145134657621384,
0.04787332937121391,
0.011379649862647057,
-0.013010422699153423,
0.015276329591870308,
0.004470691550523043,
0.006910867989063263,
0.013220306485891342,
0.02967575192451477,
0.05295408517122269,
0.051549650728702545,
-0.0328977070748806,
0.03574143350124359,
-0.012708055786788464,
0.012251157313585281,
-0.040704287588596344,
-0.05201427638530731,
-0.053093597292900085,
-0.03628023341298103,
0.04673292487859726,
0.034477345645427704,
0.018455812707543373,
-0.03255017101764679,
-0.0223116222769022,
-0.011845747008919716,
0.009360008873045444,
0.026447389274835587,
0.004584216047078371,
-0.03335391730070114,
-0.03596153482794762,
-0.038734909147024155,
0.039007045328617096,
-0.02451826073229313,
-0.09052792191505432,
-0.029757631942629814,
0.004735511261969805,
-0.08235236257314682,
0.018962280824780464,
0.01835576631128788,
-0.04362187534570694,
0.048973456025123596,
0.02799050509929657,
-0.001437333063222468,
-0.012477072887122631,
-0.057201992720365524,
-0.06056058406829834,
-0.04873530939221382,
-0.07875451445579529,
0.07427395135164261,
-0.012146157212555408,
-0.0672692134976387,
-0.04417512193322182,
-0.04534898325800896,
-0.01322294119745493,
0.06758975982666016,
0.04159049317240715,
-0.017602568492293358,
0.01771031692624092,
0.02685718610882759,
-0.03988955542445183,
0.025548424571752548,
-0.05447820946574211,
-0.005508583504706621,
0.04104560986161232,
-0.046247899532318115,
-0.05765964835882187,
0.001947289565578103,
0.006148606538772583,
-0.04113677144050598,
0.065335713326931,
0.03486644849181175,
0.030824093148112297,
0.011776737868785858,
-0.02847721241414547,
0.024640316143631935,
-0.008069119416177273,
-0.04954227805137634,
-0.05234529450535774,
-0.04282970726490021,
0.06444194912910461,
0.007841032929718494,
0.022320708259940147,
0.03882009536027908,
-0.00565547589212656,
-0.019322602078318596,
-0.03548085317015648,
-0.0327715203166008,
-0.022523509338498116,
-0.048309698700904846,
-0.02627130225300789,
0.04771755263209343,
-0.051211513578891754,
-0.012747681699693203,
0.016361257061362267,
0.04571155831217766,
0.014391731470823288,
0.014230845496058464,
0.013666169717907906,
-0.028406385332345963,
0.012997697107493877,
0.047763973474502563,
-0.013860642910003662,
0.06068877875804901,
-0.006093572825193405,
-0.06972234696149826,
0.027091557160019875,
-0.010016070678830147,
0.041087497025728226,
0.005041550844907761,
0.026490099728107452,
-0.030574856325984,
0.06258511543273926,
-0.02506370097398758,
0.023381618782877922,
-0.01718977466225624,
-0.056925397366285324,
-0.012112939730286598,
-0.00743110803887248,
0.03193429484963417,
-0.02931015007197857,
0.02480720356106758,
-0.025170840322971344,
0.025248290970921516,
0.02624383382499218,
-0.010150060057640076,
0.027395447716116905,
0.03983300179243088,
-0.024126563221216202,
0.03063640370965004,
0.00033728944254107773,
-0.011498351581394672,
0.0036611503455787897,
-0.03823709860444069,
0.023608876392245293,
-0.06554686278104782,
0.046227119863033295,
0.03821950778365135,
-0.0031637863721698523,
-0.021968459710478783,
0.013669775798916817,
0.04196847975254059,
0.002671765396371484,
0.02722674235701561,
-0.00022409969824366271,
-0.017594071105122566,
-0.05326042324304581,
-0.013453166000545025,
-0.002268534153699875,
-0.00162578746676445,
0.04984542727470398,
-0.013222595676779747,
-0.06253345310688019,
0.00854458101093769,
-0.03379848226904869,
-0.042660191655159,
-0.0075271595269441605,
-0.010843586176633835,
-0.03329822048544884,
0.060711830854415894,
-0.018786702305078506,
-0.05556550994515419,
-0.02369844913482666,
-0.03248469531536102,
0.005899414885789156,
-0.03467656299471855,
-0.07041803002357483,
0.032136764377355576,
0.0027268733829259872,
-0.007926905527710915,
-0.012736684642732143,
0.00553645147010684,
-0.006509882863610983,
0.0641765221953392,
-0.01811808906495571,
-0.012090952135622501,
-0.022373048588633537,
-0.008187791332602501,
-0.04844696819782257,
0.028369443491101265,
0.004744009580463171,
0.0068103233352303505,
0.02946932427585125,
-0.043969981372356415,
-0.009183168411254883,
-0.0391264408826828,
-0.011618757620453835,
0.021866325289011,
-0.0383756197988987,
-0.00634515006095171,
-0.03375880792737007,
0.10555923730134964,
-0.02177172526717186,
-0.0011180933797731996,
-0.03694746643304825,
-0.02487952634692192,
0.060865551233291626,
0.006651518866419792,
-0.03699074313044548,
-0.0011304599465802312,
-0.029622917994856834,
0.03054398111999035,
0.0230691060423851,
-0.04888416454195976,
0.021250830963253975,
0.05991140380501747,
0.025606457144021988,
-0.000720835174433887,
0.03894556686282158,
0.02572879008948803,
0.04010865464806557,
0.02061685360968113,
-0.061043694615364075,
0.02828955464065075,
0.041110485792160034,
0.028428738936781883,
0.03894845396280289,
0.0055379546247422695,
0.026806913316249847,
-0.005039446521550417,
0.006071572657674551,
0.01261147204786539,
0.011823663488030434,
0.05074149742722511,
0.03038409724831581,
-0.05156654492020607,
-0.0626329705119133,
-0.011303515173494816,
-0.00850202701985836,
0.01790766976773739,
0.015221300534904003,
-0.03930484876036644,
0.011176948435604572,
0.028914524242281914,
-0.007003392558544874,
0.014661014080047607,
0.03621717542409897,
0.04052310064435005,
-0.038099925965070724,
-0.009722811169922352,
-0.012997330166399479,
-0.016244636848568916,
-0.02731524221599102,
0.030959218740463257,
0.0041265166364610195,
-0.0034672801848500967,
0.007313414476811886,
-0.014463218860328197,
0.02356046624481678,
0.011947301216423512,
-0.002202351111918688,
0.0054357172921299934,
0.0066991993226110935,
-0.047572530806064606,
0.00893920473754406,
0.041604604572057724,
-0.033513057976961136,
-0.042447276413440704,
-0.03727953881025314,
-0.04753032699227333,
0.04862771928310394,
-0.006818684283643961,
0.031965382397174835,
0.01026517990976572,
0.019296688959002495,
0.02885284274816513,
-0.0012341253459453583,
0.0015454209642484784,
-0.022453727200627327,
0.019260626286268234,
0.020212942734360695,
-0.012346435338258743,
0.0161339920014143,
0.014797437004745007,
0.042851924896240234,
0.035677120089530945,
-0.002358357422053814,
-0.03594303876161575,
-0.038546591997146606,
-0.005883990786969662,
0.008210079744458199,
-0.0014814090682193637,
-0.02309390902519226,
-0.009782529436051846,
-0.025028064846992493,
0.02288956381380558,
0.000009742679139890242,
0.12915830314159393,
0.12789900600910187,
-0.07291744649410248,
0.007729815784841776,
0.007145944517105818,
0.04195774346590042,
-0.03926681727170944,
-0.016415297985076904,
0.06179366633296013,
0.0019776003900915384,
0.06229813024401665,
0.03402292728424072,
0.02534056082367897,
-0.04160219430923462,
0.0279559213668108,
-0.0066304937936365604,
-0.036023661494255066,
-0.017480922862887383,
-0.08686279505491257,
-0.01296529546380043,
0.011883535422384739,
0.030117230489850044,
-0.0439770370721817,
0.024062177166342735,
0.017398009076714516,
0.027328630909323692,
-0.06148495897650719,
-0.026264572516083717,
0.016463233157992363,
-0.011391925625503063,
-0.006071616895496845,
0.08026830852031708,
-0.04506449028849602,
-0.05038079246878624,
0.04399826005101204,
0.05191569775342941,
0.0067323949187994,
-0.006140019278973341,
-0.018981318920850754,
-0.017245067283511162,
0.021955003961920738,
-0.011526009999215603,
0.025647012516856194,
-0.006486848462373018,
-0.05471077933907509,
0.008233591914176941,
-0.01451215147972107,
-0.014045987278223038,
-0.027367983013391495,
0.002630743896588683,
0.009557352401316166,
-0.0033885750453919172,
-0.003221451537683606,
0.04680532589554787,
0.015601491555571556,
-0.00025822161114774644,
-0.002238526474684477,
-0.0006466750637628138,
0.06286144256591797,
0.011235942132771015,
0.04455161467194557,
0.007693349849432707,
0.017751678824424744,
0.007859944365918636,
-0.01916910521686077,
-0.030737807974219322,
0.0219078678637743,
0.016674663871526718,
0.008437246084213257,
-0.044831398874521255,
-0.02508784644305706,
0.08762936294078827,
0.07132083922624588,
0.028988443315029144,
0.08563333749771118,
0.00007616875518579036,
-0.019428763538599014,
0.024731965735554695,
0.04708263278007507,
-0.03800491616129875,
-0.007204075343906879,
0.03289451077580452,
-0.020922869443893433,
-0.006617236416786909,
0.0011906643630936742,
-0.08311041444540024,
0.031916022300720215,
-0.03421827405691147,
-0.0022119819186627865,
0.04689324274659157,
0.049242906272411346,
0.026626305654644966,
0.006519285496324301,
-0.033768296241760254,
-0.021638665348291397,
0.014222284778952599,
-0.03310498967766762,
-0.037068940699100494,
-0.0034333202056586742,
-0.05771176144480705,
0.06995074450969696,
-0.08994109183549881,
-0.0730058029294014,
0.029709039255976677,
0.08417674899101257,
0.029967615380883217,
0.027206867933273315,
0.023173509165644646,
-0.017676088958978653,
0.05309068411588669,
-0.01339175458997488,
0.04071343317627907,
-0.02715381421148777,
-0.021022429689764977,
0.002214076928794384,
0.03726324066519737,
0.01197956781834364,
0.01851680316030979,
0.027369359508156776,
0.046579159796237946,
0.035469066351652145,
0.020983930677175522,
-0.027652719989418983,
-0.07042723149061203,
-0.013849807903170586,
0.014297418296337128,
0.00909348949790001,
0.04559556767344475,
-0.008045931346714497,
0.040146637707948685,
-0.008135412819683552,
-0.02095058746635914,
-0.009689495898783207,
0.03617101162672043,
0.03057391569018364,
0.08303030580282211,
0.013997144065797329,
0.009779705666005611,
-0.0325678326189518,
0.10172613710165024,
-0.05718492344021797,
0.024370266124606133,
0.06313139945268631,
0.027726102620363235,
-0.030604468658566475,
-0.013607857748866081,
-0.04796363413333893,
-0.033441055566072464,
0.04118203744292259,
0.02996658906340599,
-0.023762304335832596,
-0.018587641417980194,
0.034163061529397964,
0.03859691694378853,
-0.0181916281580925,
0.014816289767622948,
-0.005571901798248291,
-0.009762133471667767,
0.03498134762048721,
-0.010855820961296558,
-0.0015033568488433957,
-0.0022158902138471603,
-0.02393992803990841,
-0.0012401457643136382,
-0.03992588073015213,
-0.02799386903643608,
0.04074232280254364,
-0.008761539123952389,
0.01978331059217453,
-0.054720982909202576,
0.04649052768945694,
-0.043806131929159164,
0.04086738079786301,
-0.007774113677442074,
-0.005300493910908699,
0.0027634496800601482,
-0.02140582911670208,
0.007588403765112162,
0.04451998323202133,
-0.02013104408979416,
0.012853110209107399,
0.031654827296733856,
-0.012459144927561283,
-0.022344959899783134,
-0.02170972339808941,
0.04802744835615158,
0.043983254581689835,
0.011803683824837208,
0.03132406622171402,
0.0007071547443047166,
-0.014491371810436249,
-0.028102004900574684,
0.009925060905516148,
-0.06163475662469864,
0.033149585127830505,
0.018290363252162933,
0.015586378052830696,
-0.020841211080551147,
0.02458169125020504,
-0.00454910472035408,
0.01731226220726967,
-0.02511449158191681,
-0.049643177539110184,
-0.01780388504266739,
0.03544466570019722,
0.034476228058338165,
0.010667799040675163,
0.03265435993671417,
0.011125851422548294,
-0.04162844642996788,
-0.033966951072216034,
0.016451828181743622,
-0.018129469826817513,
0.006966997403651476,
0.017940983176231384,
-0.0012783142738044262,
0.0031765324529260397,
-0.03698587417602539,
-0.0009117747540585697,
-0.0498875193297863,
0.002426707185804844,
-0.023892367258667946,
-0.012347593903541565,
-0.006318508647382259,
-0.00726222712546587,
0.05067715048789978,
-0.042945507913827896,
0.05229652673006058,
0.021005451679229736,
-0.007338606286793947,
-0.02238820679485798,
0.014500587247312069,
-0.00371805508621037,
0.00621151365339756,
0.007490262389183044,
-0.050420429557561874,
-0.05317169800400734,
-0.014602812007069588,
-0.005419479683041573,
-0.011518671177327633,
-0.0512026771903038,
0.07987945526838303,
0.05988171696662903,
-0.010112562216818333,
0.03177737817168236,
0.027605567127466202,
-0.03903323784470558,
-0.051381632685661316,
0.0005568362539634109,
0.01556467730551958,
0.04791141673922539,
-0.04019271582365036,
0.027044275775551796,
0.056683529168367386,
0.03218350559473038,
-0.011392534710466862,
-0.042560283094644547,
-0.08078564703464508,
-0.010976106859743595,
-0.012563584372401237,
-0.007776822429150343,
-0.007756050676107407,
0.03125518932938576,
-0.052351150661706924,
-0.0023074925411492586,
-0.02420230209827423,
-0.015078912489116192,
-0.07948298752307892,
-0.05112820863723755,
0.024562323465943336,
-0.00008865354175213724,
-0.0060747768729925156,
0.005749107804149389,
0.014407320879399776,
0.013505459763109684,
0.029822340235114098,
0.009123032912611961,
0.024165760725736618,
-0.028582803905010223,
-0.0011975901434198022,
-0.026526615023612976,
0.023133492097258568,
0.05661894381046295,
0.06000983342528343,
-0.05536990240216255,
0.0023212432861328125,
0.015647824853658676,
0.048131074756383896,
-0.045004963874816895,
-0.006807332392781973,
-0.006501883268356323,
0.03481164202094078,
0.02830803394317627,
0.0027615895960479975,
0.013723938725888729,
0.028825189918279648,
0.03135061636567116,
-0.015272527933120728,
-0.008303605020046234,
-0.036601874977350235,
0.05516907200217247,
0.008681828156113625,
0.016570819541811943,
-0.02554323896765709,
0.037830859422683716,
-0.031773749738931656,
0.01931842416524887,
-0.03361378610134125,
0.06448275595903397,
0.005647299345582724,
0.016162099316716194,
-0.004909231793135405,
-0.02206147462129593,
0.03716651350259781,
-0.0597616471350193,
-0.015843011438846588,
-0.021494945511221886,
-0.00035354969440959394,
-0.02107519656419754,
0.006765045691281557,
0.02474065311253071,
0.009635809808969498,
-0.04242612048983574,
0.00646312115713954,
-0.03150129318237305,
0.02072317525744438,
0.04151548445224762,
-0.06330715864896774,
-0.031153086572885513,
-0.015472853556275368,
-0.003631272818893194,
0.036549586802721024,
0.06292931735515594,
-0.02674022503197193,
0.026802552863955498,
0.027285782620310783,
-0.013692556880414486,
0.013227196410298347,
0.042952761054039,
0.007837622426450253,
0.011038723401725292,
0.03276878222823143,
0.028223631903529167,
0.033693842589855194,
0.015495768748223782,
-0.00011550616181921214,
-0.0356537364423275,
-0.020782552659511566,
-0.044737108051776886,
0.04105203226208687,
-0.008271829225122929
] |
1
En application du 4 de
l'article 39 duodecies A du code général des impôts (CGI), pour les contrats conclus jusqu'au 31 décembre 1995, la
plus-value réalisée lors de la cession ultérieure d'un bien acquis à l'échéance d'un contrat de crédit-bail est considérée comme une plus-value à court terme à hauteur des amortissements pratiqués sur
le prix de revient du bien augmentés des amortissements que l'entreprise aurait pu pratiquer selon le mode linéaire si elle avait été propriétaire du bien pendant la période au cours de laquelle elle
a été titulaire du contrat (« amortissement théorique »).
Ces amortissements sont calculés sur le prix d'acquisition du bien par le bailleur diminué du
prix prévu au contrat pour l'acceptation de la promesse unilatérale de vente.
Pour l'application de ces dispositions, l'« amortissement théorique », est diminué du montant
des sommes réintégrées en application de l'article 239 sexies du CGI et
l'article 239 sexies B du CGI (CGI, art. 39 duodecies A, 4).
10
Pour les contrats conclus à compter du 1er janvier 1996, en cas de cession ultérieure
d'un bien acquis à l'échéance d'un contrat de crédit-bail, la plus-value réalisée est considérée comme une plus-value à court terme à hauteur des amortissements pratiqués sur le prix de revient
augmentés, selon le cas, des amortissements que l'entreprise aurait pu pratiquer comme il est indiqué au 1 de l'article
39 duodecies A du CGI pendant la période au cours de laquelle elle a été titulaire du contrat, soit de la fraction déduite pendant la même période de la quote-part de loyers prise en compte pour
la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat.
Pour l'application de ces dispositions, la fraction déduite de la quote-part de loyers prise en
compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat est diminuée du montant des sommes réintégrées en application de
l'article 239 sexies du CGI, et de
l'article 239 sexies B du CGI et du montant des frais d'acquisition compris dans ces loyers.
I. Détermination de la plus-value
20
La plus-value de cession est déterminée par différence entre le prix de cession du bien et son
prix de revient, diminué des amortissements pratiqués.
En cas de cession d'un immeuble moyennant un prix global couvrant les constructions et le
terrain, il y a lieu de déterminer le résultat de la cession en distinguant la part de ce résultat afférente respectivement aux constructions et au terrain
(BOI-BIC-PVMV-10-20-30-10 au I-B § 50 à 70).
30
Cas particulier : cession d'un immeuble acquis dans le cadre d'un contrat de crédit-bail reçu
lors d'un apport placé sous le régime prévu à l'article 210 A du CGI et
l'article 210 B du CGI.
En ce qui concerne les droits afférents aux constructions et au terrain, se reporter aux
dispositions développées au III-B § 280 du BOI-BIC-PVMV-40-50-10.
40
Exemple :
La société A détient un contrat de crédit-bail immobilier depuis son origine.
La société B absorbe la société A, dans le cadre du régime prévu à
l'article 210 A du CGI. À cette date le contrat a une valeur de 5 000 000 € dont 1 500 000 € représentent les droits
afférents au terrain.
Les droits représentatifs du terrain constituent un élément d'actif non amortissable, et la
plus-value d'apport (1 500 000 €) n'est pas imposée ; elle est reportée à la date de cession du bien.
La société B lève l'option d'achat et inscrit les terrains à son actif pour 2 500 000 € : 1 000
000 € correspondent au prix de levée d'option et 1 500 000 € à la valeur d'apport des droits afférents au terrain.
La société B cède l'immeuble pour 15 000 000 €, dont 3 000 000 € pour le terrain.
La plus-value taxable est alors, conformément aux dispositions du c du 3 de l'article 210 A du
CGI, de :
- prix de cession : 3 000 000 € ;
- prix d'origine des droits afférents au terrain chez l'absorbée : 0 € ;
- prix d'inscription du terrain à l'actif lors de la levée d'option (hors évaluation des droits
correspondants) : 1 000 000 € ;
- plus-value réalisée : 3 000 000 - (0 + 1 000 000) = 2 000 000 €.
II. Régime fiscal de la plus-value de cession
50
La cession d'une immobilisation acquise en crédit-bail est soumise au régime des plus-values
professionnelles complété par l'article 39 duodecies A du CGI, sous réserve des règles applicables en matière d'impôt
sur les sociétés depuis le 1er janvier 1997 mentionnées au I-B-3-b-2°-b° § 230 du BOI-BIC-PVMV-40-50-10.
A. Computation du délai de deux ans
1. Régime général
60
Le délai de deux ans prévu à
l'article 39 duodecies du CGI s'apprécie à partir de la date à laquelle l'élément considéré est définitivement entré à
l'actif de l'entreprise, c'est-à-dire de la date de son acquisition.
Lorsque le bien est acquis en crédit-bail, cette date est celle du transfert effectif de
propriété du bien au profit de l'entreprise locataire, résultant de la levée de l'option d'achat prévue au contrat.
2. Opérations concernant des immeubles affectés à usage de bureaux et situés en Ile-de-France
70
La cession d'un immeuble affecté à titre principal à usage de bureaux et situé en
Ile-de-France, acquis à l'échéance d'un contrat de crédit-bail, entre également dans le champ d’application des plus-values professionnelles.
Cependant, le délai de 2 ans prévu par
l'article 39 duodecies du CGI, s'apprécie, non pas à compter de la date du transfert effectif de propriété du bien
résultant de la levée de l'option d'achat prévue au contrat mais à compter de la date d'inscription du bien à l'actif du crédit-bailleur.
B. Qualification de la plus-value
(cf. toutefois la réserve exprimée au II § 50)
80
Dans le cas où le bien acquis à l'échéance d'un contrat de crédit-bail est détenu, au moment
de la cession, depuis au moins deux ans, la plus-value réalisée est répartie entre le court terme et le long terme ainsi qu'il est précisé ci-après.
1. Dispositions applicables aux contrats conclus jusqu'au 31 décembre 1995 (et aux cessions de biens intervenues à compter
du 1er octobre 1989)
a. Plus-value à court terme
90
Conformément aux dispositions du 3 et du 4 de
l'article 39 duodecies A du CGI, en cas de cession d'un bien mobilier ou immobilier acquis en crédit-bail, le montant
de la plus-value à court terme est déterminé dans les conditions suivantes.
1° Le bien cédé a été acquis par le souscripteur du contrat de crédit-bail
100
Dans ce cas, la plus-value est à court terme à hauteur :
- des amortissements pratiqués sur le prix de revient du bien (prix de levée de l'option
d'achat, majoré le cas échéant pour les immeubles de la réintégration prévue à l'article 239 sexies du CGI et
l'article 239 sexies B du CGI) ;
. de l'« amortissement théorique » défini au § 1.
La plus-value à court terme est en outre majorée des amortissements expressément exclus des
charges déductibles et de ceux qui ont été différés en contravention aux dispositions de l'article 39 B du CGI
(CGI, art. 39 duodecies, 2-b).
110
Cas particulier : cession d'un immeuble acquis en crédit-bail.
Dans le cas d'une cession d'un immeuble acquis en crédit-bail, le montant de l'«amortissement
théorique », calculé comme il est dit au I-B-3-b-1°-c° § 170 du BOI-BIC-PVMV-40-50-10, est diminué du montant de la réintégration prévue à
l'article 239 sexies du CGI et l'article 239
sexies B du CGI.
La règle d'affectation prioritaire prévue au
I-B-3-B-2°-a° § 210 du BOI-BIC-PVMV-40-50-10 en ce qui concerne la cession de droits afférents à un contrat de crédit-bail immobilier, est
transportable en cas de cession d'un immeuble acquis au moyen d'un tel contrat.
L'« amortissement théorique » est donc affecté en priorité à la qualification de la plus-value
relative à la cession des constructions.
2° Le bien cédé a été acquis à l'échéance d'un contrat de crédit-bail dont les droits ont été acquis d'un précédent
locataire
120
Dans ce cas, la plus-value à court terme est déterminée en tenant compte des amortissements
définis au II-B-1-a-1° § 100 à 110 étant précisé que les amortissements pratiqués sur le prix de revient du bien comprennent les amortissements afférents aux droits attachés au
contrat.
b. Plus-value à long terme
130
La fraction de la plus-value globale qui excède la plus-value à court terme définie au
II-B-1-a § 90 à 120 relève du régime des plus-values à long terme.
2. Dispositions applicables aux contrats conclus à compter du 1er janvier 1996
a. Plus-value à court terme
1° L’immeuble cédé a été acquis par le souscripteur du contrat de crédit-bail
140
La plus-value réalisée est considérée comme une plus-value à court terme à hauteur :
- des amortissements pratiqués sur le prix de revient ;
- augmentés de la fraction déduite, pendant la période au cours de laquelle l'entreprise a été
titulaire du contrat, des quotes-parts de loyers prises en compte pour la fixation du prix de vente convenu pour la cession éventuelle de l'immeuble à l'issue du contrat ;
- ces quotes-parts étant elles-mêmes diminuées du montant des sommes réintégrées au moment de
la levée de l'option (CGI, art. 239 sexies et
CGI, art. 239 sexies B) et du montant des frais d'acquisition compris dans ces loyers.
2° L’immeuble cédé a été acquis à l’échéance d’un contrat de crédit-bail dont les droits ont été acquis d’un précédent
locataire
150
Dans ce cas, la plus-value à court terme est déterminée en tenant compte des amortissements
afférents aux droits attachés au contrat.
b. Plus-value à long terme
160
La fraction de la plus-value globale qui excède la plus-value à court terme définie au
II-B-2-a § 140 à 150 relève du régime des plus-values à long terme (cf. toutefois II § 50 s'agissant de la suppression du régime des plus
ou moins-values à long terme, sous certaines conditions, pour les entreprises passibles de l'impôt sur les sociétés).
170
Exemple :
L’immeuble pris en crédit-bail dans les conditions fixées dans l’exemple figurant au
II-A-1-a § 70 du BOI-BIC-BASE-60-30-10, a été acquis par le crédit-preneur à l’issue de la période de location.
Cet immeuble est revendu trois ans après son acquisition pour une somme globale de 450 000 €. La
valeur du terrain est alors égale à 20 % de la valeur totale de l’immeuble.
La durée normale d’utilisation des constructions appréciée à la date de levée de l’option sera
supposée égale à 15 ans.
Constructions
Terrain
Total
Détermination de la plus-value
Prix de levée de l'option
30 000
30 000
Loyers non déduits
15 000
15 000
Réintégration à la levée de l'option (1)
63 750
63 750
Prix de revient de l'immeuble
63 750
45 000
108 750
Amortissements pratiqués
12 750
12 750
Valeur nette comptable
51 000
45 000
96 000
Prix de cession
360 000
90 000
450 000
Plus-value
309 000
45 000
354 000
Qualification de la plus-value
Amortissements pratiqués
12 750
12 750
Quotes-parts des loyers prises en compte pour la détermination du prix de levée de l'option et déduites
durant la période de location
279 000
279 000
Réintégration à la levée de l'option
63 750
63 750
Fraction de la plus-value réputée à court terme
228 000
0
228 000
Plus-value à court terme
228 000
0
228 000
Plus-value à long terme
81 000
45 000
126 000
Détermination et qualification de la plus-value
(1) S'agissant du calcul de la réintégration pratiquée à la levée d'option, il
convient de se reporter au I-B-1-a-1° § 60 du BOI-BIC-PVMV-40-50-20. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-40-50-30 | https://bofip.impots.gouv.fr/bofip/6199-PGP.html/identifiant=BOI-BIC-PVMV-40-50-30-20131216 | 2013-12-16 00:00:00 | 2df89657c1340a142d5239e7380a5ff2b939dd2eb53fb8fbe1424445b690e165 | [
-0.05002376064658165,
0.036517657339572906,
-0.0369216613471508,
0.05896371230483055,
0.06820202618837357,
-0.016140306368470192,
-0.037830062210559845,
0.020729877054691315,
0.0887657031416893,
-0.09650065749883652,
-0.02031928114593029,
-0.02589918114244938,
-0.05914315581321716,
-0.01746012642979622,
0.00014333882427308708,
0.04553718864917755,
0.0054467166773974895,
0.07909775525331497,
0.020131386816501617,
0.010982304811477661,
0.052204445004463196,
0.035029374063014984,
0.021762505173683167,
0.04233792424201965,
-0.001247612526640296,
0.06374363601207733,
0.004035262856632471,
-0.02630697190761566,
-0.023488521575927734,
-0.025285325944423676,
-0.02786722034215927,
-0.04074621573090553,
0.028306979686021805,
0.01387983188033104,
0.003356937086209655,
0.013635493814945221,
-0.06347674876451492,
-0.039057657122612,
-0.0359867587685585,
-0.004978140816092491,
0.018950844183564186,
-0.021482372656464577,
0.07953067123889923,
0.016701199114322662,
-0.0050290231592953205,
-0.007233707699924707,
-0.048500560224056244,
0.10111068934202194,
-0.016772687435150146,
0.03382079303264618,
-0.0814838632941246,
0.007875364273786545,
0.023687152191996574,
0.00007774891128065065,
-0.012015711516141891,
0.06545743346214294,
-0.08628460019826889,
0.025833407416939735,
0.1160479411482811,
-0.06149362027645111,
0.01746768318116665,
-0.001693856786005199,
-0.005356245674192905,
-0.017041712999343872,
-0.01494529191404581,
0.005341187585145235,
0.035669539123773575,
-0.05968901887536049,
0.05696709454059601,
0.02668117545545101,
0.010341521352529526,
0.001493164454586804,
0.0173241775482893,
0.05270044878125191,
0.06401878595352173,
0.0545022115111351,
0.002780999056994915,
-0.00898821372538805,
0.02847246080636978,
0.042335622012615204,
-0.009442172944545746,
0.032891541719436646,
-0.0002631927200127393,
0.08348806202411652,
0.0024358683731406927,
0.009138096123933792,
0.02719336748123169,
-0.041557565331459045,
-0.01778474450111389,
0.023001287132501602,
-0.009881156496703625,
0.0685381144285202,
0.06194430589675903,
0.031011605635285378,
-0.026942454278469086,
0.057339977473020554,
-0.04869106411933899,
-0.038299597799777985,
0.0940837487578392,
0.022168241441249847,
0.04388592764735222,
0.04236588254570961,
0.000420393276726827,
-0.020930055528879166,
0.07697742432355881,
-0.052397239953279495,
0.004929987248033285,
-0.05815504863858223,
-0.028159715235233307,
-0.0658290684223175,
-0.043579086661338806,
-0.022206470370292664,
0.00042423020931892097,
-0.03894905373454094,
-0.018422914668917656,
0.0618661567568779,
0.008516157977283001,
-0.038907334208488464,
-0.039924342185258865,
0.038394443690776825,
0.010554986074566841,
-0.017337745055556297,
-0.0001440049964003265,
0.0005506937159225345,
-0.13771644234657288,
-0.03440245985984802,
-0.050740327686071396,
0.011410671286284924,
-0.06370345503091812,
-0.05513453856110573,
0.03422503545880318,
-0.002000729786232114,
-0.02890704944729805,
-0.021180594339966774,
-0.04117092862725258,
-0.04447808861732483,
0.011998860165476799,
0.0346834696829319,
0.012263459153473377,
0.025305021554231644,
-0.12018761038780212,
-0.025375522673130035,
-0.00867952685803175,
0.06359463185071945,
-0.02387489378452301,
0.005695200525224209,
0.016423573717474937,
-0.08075100183486938,
0.030862154439091682,
-0.007354305125772953,
-0.014026947319507599,
-0.0006765021826140583,
0.048695169389247894,
0.004125314764678478,
0.03778713569045067,
-0.02443242073059082,
0.05702047049999237,
0.025490548461675644,
-0.012355017475783825,
-0.03529605641961098,
0.05114483833312988,
0.027788348495960236,
0.042634185403585434,
-0.013225005939602852,
-0.04586772248148918,
0.03131864592432976,
0.014453606680035591,
0.036718010902404785,
-0.0032714372500777245,
0.07147195935249329,
-0.07524903118610382,
0.002495790831744671,
-0.0054608918726444244,
-0.0016851082909852266,
0.0004742982273455709,
-0.028880354017019272,
-0.03518153354525566,
0.01246683206409216,
-0.02124626748263836,
0.0660305991768837,
0.004819320049136877,
-0.03327680751681328,
0.01838044635951519,
-0.03590116277337074,
0.04768351837992668,
0.04564477130770683,
0.018603453412652016,
-0.0391884371638298,
0.028828665614128113,
0.06254236400127411,
-0.04015593230724335,
-0.029629042372107506,
-0.07646269351243973,
0.023360690101981163,
-0.013102065771818161,
-0.06054486706852913,
-0.03317482769489288,
0.0019320115679875016,
-0.03059110790491104,
0.027955742552876472,
0.01402108184993267,
0.0017395062604919076,
-0.009185279719531536,
0.024410340934991837,
-0.04311889782547951,
-0.0219862200319767,
0.023570755496621132,
-0.047564633190631866,
0.000967899861279875,
-0.014335881918668747,
0.041907668113708496,
0.04856771603226662,
-0.007180511951446533,
0.05469119921326637,
-0.05108414590358734,
-0.0312860831618309,
-0.04894713684916496,
-0.012924454174935818,
0.037989843636751175,
-0.002689212094992399,
0.0013787756906822324,
-0.034274231642484665,
-0.05296376347541809,
0.020840970799326897,
0.03254261985421181,
-0.002398418728262186,
-0.01862512156367302,
0.019776364788413048,
0.00020546464656945318,
-0.07281799614429474,
0.04839669540524483,
-0.018597319722175598,
-0.0054195043630898,
-0.017588142305612564,
0.0009201786015182734,
0.006209464743733406,
-0.041992105543613434,
-0.01154867559671402,
-0.011553604155778885,
-0.011856875382363796,
0.03950853273272514,
-0.02259323000907898,
0.06319987028837204,
-0.016646284610033035,
0.03592662513256073,
0.024990787729620934,
-0.04259774461388588,
-0.05432184040546417,
-0.009251737035810947,
0.11226245015859604,
-0.01306228432804346,
0.016087528318166733,
-0.05033838376402855,
-0.013539675623178482,
-0.03751865774393082,
-0.0057213990949094296,
0.008091597817838192,
0.02590933069586754,
0.03249417617917061,
-0.0020491888280957937,
-0.026921521872282028,
-0.01844623126089573,
0.020599665120244026,
-0.02234487421810627,
0.004940715152770281,
-0.07398861646652222,
0.05359487235546112,
0.024765711277723312,
-0.028647877275943756,
0.013478875160217285,
-0.010907757095992565,
0.059129904955625534,
0.0036127325147390366,
0.03436125069856644,
0.008015197701752186,
-0.01972772739827633,
-0.05058443173766136,
0.0024621812626719475,
0.010377607308328152,
0.0067188735119998455,
-0.028621194884181023,
-0.012781893834471703,
0.007047922350466251,
-0.012729904614388943,
-0.03307206183671951,
0.01753034070134163,
-0.030541306361556053,
-0.052942436188459396,
0.0004260730929672718,
0.03875522315502167,
-0.012982497923076153,
0.00022472608543466777,
-0.031701505184173584,
0.05801418796181679,
0.04368991404771805,
0.009668085724115372,
-0.07091295719146729,
0.05704135075211525,
0.00024735479382798076,
-0.03318699821829796,
-0.01920398510992527,
-0.02794608846306801,
-0.02537761814892292,
-0.009237554855644703,
-0.03481031954288483,
-0.05056252330541611,
0.015105370432138443,
-0.0958038717508316,
0.0037994321901351213,
0.025406045839190483,
-0.029198121279478073,
0.012907762080430984,
-0.0009931621607393026,
-0.04507874324917793,
0.04728573188185692,
-0.05146216228604317,
0.0046746013686060905,
0.011811553500592709,
-0.033465515822172165,
-0.03216368705034256,
-0.040953539311885834,
0.038835953921079636,
0.038817185908555984,
0.015454035252332687,
-0.010882546193897724,
-0.034195154905319214,
-0.01636684313416481,
0.011139407753944397,
-0.047106705605983734,
-0.03126443922519684,
0.0021850557532161474,
0.03186492249369621,
0.029955312609672546,
-0.023120740428566933,
0.01936384104192257,
-0.0018295389600098133,
-0.018539369106292725,
-0.08050575852394104,
0.01619730331003666,
0.023397082462906837,
0.06239283084869385,
-0.06869853287935257,
-0.04279056936502457,
0.000491152168251574,
0.020183322951197624,
-0.03265919163823128,
0.002832249505445361,
0.002248160308226943,
0.008201810531318188,
-0.025450631976127625,
0.044879503548145294,
-0.019761016592383385,
0.032198093831539154,
0.06944966316223145,
-0.02243873104453087,
-0.014861873351037502,
-0.015201611444354057,
-0.039391424506902695,
-0.032767005264759064,
0.03806084394454956,
0.058338284492492676,
0.012048705480992794,
0.029761381447315216,
0.027039719745516777,
-0.018887251615524292,
-0.023427827283740044,
-0.03738966956734657,
0.06388060003519058,
-0.02247942052781582,
0.020787205547094345,
-0.003981468267738819,
-0.043716948479413986,
0.05586957186460495,
0.043584804981946945,
0.00045274331932887435,
0.02981511689722538,
0.031257957220077515,
0.03413607180118561,
0.02272217348217964,
-0.012774810194969177,
-0.0009950029198080301,
-0.032794710248708725,
0.020104292780160904,
-0.02476724050939083,
0.00825205072760582,
0.023887131363153458,
0.0036800913512706757,
-0.005236122757196426,
0.0767873227596283,
0.00924671720713377,
0.05236324667930603,
-0.005539482459425926,
-0.0016195477219298482,
0.012194263748824596,
0.0076716747134923935,
-0.0018271277658641338,
0.003655819920822978,
0.09379979223012924,
0.011124256998300552,
0.07725190371274948,
-0.015752751380205154,
0.00325987976975739,
-0.0008157914853654802,
-0.036773476749658585,
0.0009412921499460936,
0.060251541435718536,
0.008497762493789196,
-0.07534054666757584,
-0.024348540231585503,
0.013714727945625782,
0.03402065113186836,
-0.008068716153502464,
0.053491346538066864,
-0.05972690507769585,
-0.056852076202631,
-0.0044337124563753605,
0.025097819045186043,
-0.00911663193255663,
0.15554489195346832,
-0.016974665224552155,
0.005463286768645048,
0.012656175531446934,
-0.020742906257510185,
-0.019448110833764076,
-0.028209960088133812,
0.01980508491396904,
0.06704159080982208,
0.0480668768286705,
-0.06770742684602737,
-0.02830984629690647,
-0.0333167128264904,
0.0015143380733206868,
-0.048078835010528564,
0.003619171679019928,
-0.030839696526527405,
0.005850717891007662,
-0.028488153591752052,
0.0020143508445471525,
0.00988116953521967,
0.009894550777971745,
-0.01464800164103508,
0.031089365482330322,
0.021237812936306,
-0.14225196838378906,
0.0422089509665966,
-0.003944816533476114,
0.025304021313786507,
0.03261260688304901,
0.012648040428757668,
0.0046663605608046055,
0.006170839536935091,
0.03190489485859871,
-0.04805191233754158,
-0.03513474762439728,
-0.00955962110310793,
-0.00793827511370182,
-0.006653257645666599,
0.045979421585798264,
0.0394676998257637,
0.020196111872792244,
0.00045485084410756826,
-0.001476107514463365,
-0.006902530323714018,
0.025415800511837006,
0.06331361830234528,
0.02296644076704979,
-0.007100208662450314,
0.012805145233869553,
-0.0029786641243845224,
0.015946919098496437,
0.04223160445690155,
0.010118305683135986,
0.0022732731886208057,
-0.03469065949320793,
-0.006109710782766342,
0.041737690567970276,
-0.0037443451583385468,
0.02569708041846752,
-0.02031385339796543,
0.024973442777991295,
0.08767395466566086,
0.07508938759565353,
-0.03072480671107769,
-0.004945427179336548,
0.007229039445519447,
0.023842012509703636,
-0.022224383428692818,
-0.061322908848524094,
0.028300976380705833,
-0.0025445029605180025,
0.02716675214469433,
-0.01317915040999651,
-0.019428202882409096,
0.01932971179485321,
-0.005923099350184202,
0.10243968665599823,
-0.006806017830967903,
0.010015144944190979,
-0.058165840804576874,
-0.02289481647312641,
-0.02581181935966015,
-0.010702244937419891,
-0.009818564169108868,
0.04737366735935211,
0.018162542954087257,
0.006839257199317217,
0.08484866470098495,
-0.02546374499797821,
-0.03305243328213692,
0.006009506992995739,
0.022552555426955223,
-0.029197614639997482,
-0.032050929963588715,
-0.009833705611526966,
0.002712288638576865,
-0.011204513721168041,
-0.07807934284210205,
0.022089416161179543,
-0.02170475386083126,
0.002323354594409466,
0.02277899906039238,
-0.0004069217829965055,
-0.005682019516825676,
0.014019731432199478,
-0.006593408063054085,
0.010787011124193668,
-0.023041443899273872,
0.044753298163414,
0.029631588608026505,
-0.007651913911104202,
-0.0010056685423478484,
0.016744153574109077,
0.040038906037807465,
0.027469828724861145,
0.08703604340553284,
0.01758059300482273,
0.0462227538228035,
0.042202841490507126,
0.027656983584165573,
0.012284321710467339,
0.007183732930570841,
-0.015467501245439053,
-0.03935510665178299,
-0.0343998521566391,
0.021056460216641426,
0.006714538671076298,
-0.004368172492831945,
0.02979535050690174,
-0.03205852210521698,
-0.032091401517391205,
0.0454154834151268,
0.07459360361099243,
-0.0022780050057917833,
-0.03761285915970802,
-0.024045580998063087,
-0.03214050456881523,
-0.002353112678974867,
-0.004778675269335508,
-0.005308334715664387,
0.06092775985598564,
-0.00954372901469469,
0.005634195636957884,
-0.01578645035624504,
-0.0059291706420481205,
0.05304935947060585,
0.04499629884958267,
-0.031190115958452225,
-0.006672767922282219,
0.050240956246852875,
0.02580038271844387,
0.009972558356821537,
-0.0075441389344632626,
-0.026427296921610832,
-0.046475302428007126,
-0.0071113924495875835,
0.01826566644012928,
0.0028148810379207134,
-0.05077867582440376,
-0.06681766360998154,
-0.011570533737540245,
-0.05590749904513359,
0.014974109828472137,
0.005074579268693924,
0.029159778729081154,
0.016993261873722076,
-0.0045194970443844795,
-0.025775467976927757,
-0.013713611289858818,
-0.025355637073516846,
0.015259258449077606,
0.003405375173315406,
0.02260025404393673,
0.00808362103998661,
0.0262486282736063,
0.006598866079002619,
0.0093202143907547,
0.01051278691738844,
0.02703273296356201,
0.03317023813724518,
0.01232989877462387,
0.009817779064178467,
-0.016717687249183655,
-0.009653291665017605,
0.026285016909241676,
0.03318595141172409,
0.06298638135194778,
0.007610142230987549,
-0.05016925185918808,
-0.021727818995714188,
0.03180929645895958,
-0.01032242365181446,
-0.00722312880679965,
0.022812655195593834,
0.037663646042346954,
0.0033101600129157305,
0.016510911285877228,
0.025806546211242676,
0.004243135452270508,
0.001611681655049324,
0.02830106019973755,
-0.016540398821234703,
-0.027899298816919327,
-0.03231716901063919,
-0.02335289679467678,
-0.013379515148699284,
-0.0028867570217698812,
0.026270639151334763,
-0.010569514706730843,
-0.028062446042895317,
-0.02542286366224289,
-0.014976490288972855,
-0.03461800888180733,
0.021649112924933434,
-0.0011031049070879817,
-0.015104569494724274,
-0.010764891281723976,
-0.062153160572052,
-0.06305308640003204,
-0.0010555972112342715,
-0.04459339380264282,
-0.038333963602781296,
0.03947883099317551,
0.026836629956960678,
-0.007049427833408117,
0.06884072721004486,
-0.03800034150481224,
0.0009364600409753621,
-0.0039894613437354565,
-0.012609274126589298,
0.012778863310813904,
0.016792522743344307,
-0.013307799585163593,
0.018886415287852287,
-0.08393530547618866,
-0.008669828996062279,
0.011267941445112228,
-0.027106482535600662,
0.009507807902991772,
0.05385338142514229,
0.02996193803846836,
0.0295591801404953,
0.02819838374853134,
0.05113082379102707,
0.01730847731232643,
-0.04958725720643997,
0.03634338453412056,
0.031105397269129753,
0.028569485992193222,
0.00018470633949618787,
-0.004822917748242617,
-0.02619866095483303,
0.010827627032995224,
0.03639039397239685,
0.0028718195389956236,
-0.008332318626344204,
0.030302321538329124,
0.0013054313603788614,
-0.03991447016596794,
0.00031446406501345336,
0.023907899856567383,
-0.04955454543232918,
-0.005349154584109783,
-0.05014849454164505,
0.009591562673449516,
-0.045661989599466324,
-0.023546705022454262,
0.01556447520852089,
0.027371324598789215,
0.010763567872345448,
-0.005521612241864204,
0.030137209221720695,
0.0017275343416258693,
0.044267088174819946,
0.02235129103064537,
0.010349779389798641,
-0.0035189709160476923,
-0.019474361091852188,
-0.002303109737113118,
0.0076307496055960655,
0.007359995506703854,
-0.01248377375304699,
0.07778472453355789,
-0.05537381395697594,
0.02318163402378559,
-0.004887943621724844,
-0.006923444103449583,
0.03270156681537628,
-0.007539254147559404,
0.041666433215141296,
-0.013170910067856312,
0.02788657881319523,
0.024751681834459305,
-0.029730726033449173,
0.019645825028419495,
-0.026763206347823143,
0.04838189110159874,
-0.07534553110599518,
-0.003578126197680831,
0.029134312644600868,
0.07308875769376755,
-0.006743147503584623,
0.00009151654376182705,
-0.050460200756788254,
0.018601957708597183,
-0.012352511286735535,
-0.006114158779382706,
0.03285173699259758,
0.11742037534713745,
0.004151143599301577,
-0.02735785022377968,
-0.07486218214035034,
-0.045980945229530334,
-0.011943068355321884,
0.005925687495619059,
-0.017435608431696892,
-0.02751431241631508,
0.004736653529107571,
-0.021341735497117043,
-0.02459000237286091,
-0.054571691900491714,
0.023305557668209076,
-0.0365213043987751,
-0.03952610865235329,
0.025499539449810982,
-0.026160448789596558,
0.054104991257190704,
0.01834760047495365,
0.04254500940442085,
0.001207485212944448,
0.0008854265324771404,
-0.01169051043689251,
0.02960614487528801,
0.003681950969621539,
0.013489766046404839,
-0.02049308456480503,
-0.01285422034561634,
-0.004512985236942768,
-0.04939685016870499,
-0.028124583885073662,
0.03869997709989548,
-0.034415289759635925,
-0.00023770966799929738,
0.035095032304525375,
-0.02400287240743637,
-0.02537676692008972,
-0.006685712840408087,
0.008271287195384502,
-0.013528464362025261
] |
1
Le prix d'acquisition à retenir est le prix effectivement acquitté par le cédant, tel qu'il a
été stipulé dans l'acte (I de l'article 150 VB du code général des impôts (CGI)). En cas d'acquisition à titre gratuit, le prix d'acquisition s'entend de la valeur
vénale au jour du transfert diminuée, le cas échéant, de l'abattement prévu à l'article 764 bis du CGI.
20
Le prix d'acquisition est majoré d'un certain nombre de frais et de dépenses diverses
limitativement énumérés par la loi (II de l'article 150 VB du CGI).
30
La présente section se décompose de la manière suivante :
- Définition du prix d'acquisition (Sous-section 1,
BOI-RFPI-PVI-20-10-20-10) ;
- Majoration du prix d'acquisition (Sous-section 2,
BOI-RFPI-PVI-20-10-20-20). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-PVI-20-10-20 | https://bofip.impots.gouv.fr/bofip/6215-PGP.html/identifiant=BOI-RFPI-PVI-20-10-20-20120912 | 2012-09-12 00:00:00 | 1e6ccb8c166b20bde06332e4f9ba3ad9f448dc97473bfee898939e12697873ea | [
-0.05240742862224579,
-0.004333650227636099,
-0.03258393332362175,
0.014241193421185017,
-0.002293884754180908,
-0.02514641359448433,
-0.07881433516740799,
0.034963443875312805,
0.0731915757060051,
-0.08456811308860779,
0.018554147332906723,
0.08176200836896896,
-0.10749080777168274,
-0.010396135970950127,
-0.008178683929145336,
0.08388838917016983,
0.057354725897312164,
-0.024256877601146698,
0.015288718976080418,
-0.01823403872549534,
0.0698840394616127,
0.03250207006931305,
0.013707245700061321,
0.02799495868384838,
-0.019971700385212898,
0.08695342391729355,
-0.017267266288399696,
-0.09442966431379318,
-0.06709541380405426,
-0.016944821923971176,
-0.07236316800117493,
-0.03286809101700783,
0.04525258392095566,
0.035835932940244675,
0.016820210963487625,
-0.024781448766589165,
-0.04530923441052437,
0.028821486979722977,
-0.00013818104343954474,
-0.03725893050432205,
-0.011883440427482128,
0.009655844420194626,
0.051541853696107864,
0.009529149159789085,
0.04351887106895447,
0.027725445106625557,
0.012815099209547043,
0.11323124170303345,
-0.02524992637336254,
0.07323253154754639,
-0.026176828891038895,
-0.016139840707182884,
0.018692893907427788,
0.06659478694200516,
-0.0657380223274231,
0.06817849725484848,
-0.045042019337415695,
-0.006602421868592501,
0.10863016545772552,
-0.030411887913942337,
-0.012291176244616508,
-0.002069826703518629,
-0.0482758954167366,
-0.025061143562197685,
0.017199000343680382,
-0.0368625670671463,
0.0013615299249067903,
-0.05591876059770584,
0.16582153737545013,
0.06900960206985474,
0.04272981733083725,
0.026405584067106247,
-0.02777925692498684,
0.0007616480579599738,
0.007210078649222851,
0.012994855642318726,
-0.04603312537074089,
-0.021683761849999428,
0.04598797857761383,
0.03933524712920189,
0.004395534284412861,
0.004254091996699572,
0.025034569203853607,
0.037980299443006516,
0.01054640207439661,
0.00010223383287666366,
-0.012228090316057205,
0.03988855704665184,
0.013646408915519714,
-0.06916844099760056,
0.021525971591472626,
0.06220581755042076,
-0.007052071392536163,
0.01200952846556902,
-0.009517180733382702,
0.04178183898329735,
-0.04271921515464783,
-0.06832056492567062,
0.08535342663526535,
-0.011251077987253666,
0.003278187708929181,
0.07573582231998444,
-0.008131136186420918,
0.018765542656183243,
-0.008799062110483646,
-0.0020230317022651434,
0.03800470754504204,
0.0109068239107728,
-0.03820415213704109,
0.01976677216589451,
-0.02506851777434349,
0.0036881754640489817,
-0.037981607019901276,
-0.02667604573071003,
-0.024050170555710793,
0.031548067927360535,
0.066215381026268,
-0.01945309527218342,
0.020961657166481018,
-0.023284129798412323,
-0.0015894058160483837,
-0.016554126515984535,
-0.04579322785139084,
0.00013809470692649484,
-0.10854451358318329,
-0.07338955253362656,
-0.020743880420923233,
-0.014740985818207264,
-0.07763686776161194,
0.018853232264518738,
0.02690870873630047,
0.03702784702181816,
-0.029730869457125664,
-0.07090310007333755,
-0.0046242643147706985,
0.017656845971941948,
-0.0034809443168342113,
0.02013123407959938,
0.01859210804104805,
0.007774045690894127,
-0.037323396652936935,
-0.03726727142930031,
-0.004264079965651035,
-0.011042715050280094,
-0.022519506514072418,
0.05583411082625389,
0.02580951899290085,
-0.05646675080060959,
0.015366749837994576,
0.002178828464820981,
-0.05435433238744736,
0.014309682883322239,
0.0807991549372673,
-0.08399557322263718,
-0.0009638353949412704,
-0.0004395898140501231,
0.05124543234705925,
0.027988262474536896,
-0.02507837861776352,
-0.03511612117290497,
0.055884771049022675,
-0.004550590179860592,
0.02144063264131546,
-0.05233154445886612,
0.001136261154897511,
0.0041084024123847485,
0.06254210323095322,
0.04020816460251808,
0.0055862306617200375,
0.06962350010871887,
-0.09554313868284225,
0.05370340123772621,
0.026499323546886444,
-0.009827001951634884,
-0.006726098712533712,
0.006422335281968117,
-0.021659687161445618,
-0.009501613676548004,
-0.05825475975871086,
0.04265449196100235,
-0.016740618273615837,
-0.030798470601439476,
0.0452352873980999,
-0.025073450058698654,
0.03860137239098549,
0.06926450878381729,
0.002381199039518833,
-0.017266416922211647,
0.008401123806834221,
0.06547512859106064,
-0.0315958708524704,
-0.04533146321773529,
-0.07503455877304077,
0.0031511608976870775,
-0.025492826476693153,
-0.04483983293175697,
-0.01301286555826664,
0.002106687519699335,
0.027458002790808678,
0.05002404376864433,
0.029873136430978775,
0.02721836231648922,
-0.037818919867277145,
0.020418724045157433,
-0.041021574288606644,
-0.04564013332128525,
-0.024315260350704193,
0.0055713593028485775,
-0.006395395845174789,
-0.06633677333593369,
0.03973177820444107,
0.0004288640047889203,
0.0005250808317214251,
0.03906531631946564,
-0.03099551796913147,
-0.03083142451941967,
0.028521906584501266,
-0.02181052789092064,
0.06824682652950287,
0.009772415272891521,
0.01833050325512886,
-0.07975742965936661,
-0.02974572405219078,
0.0030298789497464895,
0.01806533709168434,
0.03521100804209709,
-0.025125175714492798,
0.018565500155091286,
0.02706632763147354,
-0.08045226335525513,
0.03380366787314415,
-0.0016971316654235125,
0.010897302068769932,
-0.024339722469449043,
0.0000638520359643735,
-0.028748616576194763,
0.005869308952242136,
-0.0014717674348503351,
0.008883005939424038,
0.03857129439711571,
0.014454224146902561,
-0.0022921490017324686,
0.03150895982980728,
-0.027146508917212486,
0.04928838461637497,
-0.016936998814344406,
-0.038278646767139435,
-0.02963092364370823,
-0.0163873378187418,
0.04485204815864563,
0.0060677295550704,
0.054422080516815186,
-0.05567464604973793,
0.08158419281244278,
-0.07427188754081726,
-0.04072842374444008,
0.020372243598103523,
0.0050852601416409016,
0.011201679706573486,
0.028711611405014992,
0.01345640979707241,
-0.034453485161066055,
-0.0033487705513834953,
-0.06317341327667236,
0.009679470211267471,
-0.08239566534757614,
0.0863683745265007,
-0.022090937942266464,
-0.07443579286336899,
-0.02933742105960846,
-0.007084536366164684,
0.020720401778817177,
-0.03474224731326103,
0.09250444918870926,
0.0041556935757398605,
-0.016527509316802025,
-0.0032910332083702087,
0.003478054888546467,
-0.025504885241389275,
0.009741720743477345,
0.000977500225417316,
-0.021915892139077187,
-0.016200341284275055,
0.002996856812387705,
-0.027104707434773445,
-0.021604156121611595,
0.02407902665436268,
-0.029761647805571556,
0.02290765382349491,
0.03257196396589279,
-0.07011189311742783,
-0.015115870162844658,
0.03441477566957474,
0.07904206961393356,
0.04107237234711647,
-0.008657343685626984,
-0.05058412626385689,
0.028420183807611465,
0.020014606416225433,
-0.04302917420864105,
-0.0510321706533432,
-0.010808378458023071,
-0.03327741473913193,
-0.030880289152264595,
-0.0637897402048111,
-0.006276090629398823,
0.010166412219405174,
0.004673299379646778,
-0.02002880908548832,
0.015500095672905445,
0.030366376042366028,
-0.031089192256331444,
0.04141441360116005,
0.003606288693845272,
-0.026183025911450386,
-0.01666140742599964,
0.0006041141459718347,
0.024608561769127846,
-0.017557529732584953,
-0.047516729682683945,
0.00719418004155159,
0.08535129576921463,
-0.010003658942878246,
-0.0015681302174925804,
-0.05623096972703934,
-0.028845690190792084,
0.0008321061613969505,
0.008979507721960545,
-0.02533978782594204,
0.013309910893440247,
0.00572372367605567,
0.019242387264966965,
0.017292136326432228,
-0.031911954283714294,
0.0060424236580729485,
-0.03366831690073013,
0.03645651042461395,
-0.04371904209256172,
0.035734616219997406,
0.03462040796875954,
0.03207295387983322,
-0.051843225955963135,
-0.02323387935757637,
-0.0024596047587692738,
0.001132420846261084,
0.01401764526963234,
0.0081552155315876,
0.0014702539192512631,
0.01565030962228775,
-0.02014697529375553,
0.05390855669975281,
0.008780809119343758,
-0.008743238635361195,
0.0658552423119545,
-0.0047045606188476086,
-0.025418005883693695,
-0.035205140709877014,
0.021942416206002235,
-0.011914352886378765,
-0.017465922981500626,
0.04296189919114113,
-0.004916118457913399,
-0.047255124896764755,
0.03251921758055687,
0.0024314362090080976,
0.0076047806069254875,
-0.00846164021641016,
0.03653581067919731,
-0.021695328876376152,
0.030284706503152847,
0.017255518585443497,
-0.03847845643758774,
0.009098800830543041,
0.050127286463975906,
-0.04719560220837593,
0.04091453179717064,
0.009115836583077908,
0.03954348340630531,
0.013602207414805889,
-0.020872527733445168,
0.01056119054555893,
-0.01563647948205471,
0.011102977208793163,
-0.008692174218595028,
0.02915899083018303,
-0.04003304988145828,
0.030850648880004883,
-0.030059920623898506,
0.009779250249266624,
0.033947259187698364,
0.007527438923716545,
-0.013096052221953869,
0.002555201295763254,
0.016499893739819527,
0.012745500542223454,
0.00632865447551012,
0.060435328632593155,
0.007781696505844593,
0.02477075159549713,
0.06378961354494095,
-0.021736422553658485,
0.061135683208703995,
0.036740969866514206,
0.04131940007209778,
-0.020398033782839775,
0.00357344769872725,
0.026221660897135735,
-0.07590270042419434,
-0.03459484875202179,
0.0034077586606144905,
0.058728620409965515,
0.05268917977809906,
-0.000887023052200675,
-0.04264163598418236,
-0.005489880684763193,
-0.015748580917716026,
0.028781257569789886,
0.04127643257379532,
0.15659627318382263,
-0.006399304606020451,
0.04774576053023338,
0.030773932114243507,
0.011874055489897728,
-0.02284938097000122,
-0.01169917918741703,
-0.03909284994006157,
0.009790376760065556,
0.06296701729297638,
-0.06809060275554657,
-0.00884008128196001,
-0.0063493819907307625,
0.042905114591121674,
-0.0680486187338829,
-0.05805652216076851,
-0.04462046176195145,
0.003633185289800167,
0.025651615113019943,
-0.017953449860215187,
0.01731889881193638,
-0.015011426992714405,
-0.015509942546486855,
-0.013158302754163742,
0.003676092252135277,
-0.0036081348080188036,
-0.008942602202296257,
0.011392666026949883,
0.009005223400890827,
0.03881106153130531,
0.042619749903678894,
0.014963973313570023,
-0.07601545751094818,
-0.02739974856376648,
-0.04298177734017372,
0.0004150893946643919,
0.002344564301893115,
0.012775626964867115,
-0.0247303806245327,
-0.0040666488930583,
0.008363870903849602,
0.008058823645114899,
-0.028568988665938377,
0.0026796171441674232,
-0.0052809156477451324,
-0.00187726563308388,
0.007026186678558588,
0.018680226057767868,
-0.0009439595742151141,
-0.014463063329458237,
0.02898913249373436,
0.0035128872841596603,
0.03299930319190025,
0.021085917949676514,
0.0191359743475914,
-0.06651689112186432,
-0.0196238961070776,
0.05789004638791084,
-0.000535534112714231,
0.04208897054195404,
0.020447727292776108,
-0.015528100542724133,
0.0419381745159626,
0.04349737614393234,
-0.01742771454155445,
-0.0378294438123703,
0.016396034508943558,
0.016864918172359467,
-0.048833634704351425,
-0.04098626971244812,
0.012801215052604675,
-0.014785705134272575,
0.02112293615937233,
0.06845598667860031,
0.0268265213817358,
0.0009550356771796942,
0.006104906089603901,
0.09156367182731628,
-0.03814110532402992,
-0.041443098336458206,
-0.04692203179001808,
0.022446664050221443,
-0.02521420828998089,
-0.019306549802422523,
-0.004914177116006613,
0.03022661618888378,
0.03624558821320534,
0.020605197176337242,
0.061390720307826996,
0.013575171120464802,
0.0067081390880048275,
0.00716092623770237,
-0.024817904457449913,
0.005340701900422573,
0.0012048132484778762,
-0.04353252425789833,
-0.001057306188158691,
-0.018316032364964485,
-0.08643705397844315,
0.021947961300611496,
0.009629490785300732,
0.008852064609527588,
0.02771179750561714,
0.00592811917886138,
-0.010409911163151264,
-0.012556405737996101,
0.005808444693684578,
-0.02820342592895031,
0.03962115943431854,
0.026222234591841698,
0.018773429095745087,
0.059010863304138184,
-0.009174128994345665,
0.041745495051145554,
0.028620654717087746,
0.019238770008087158,
0.04128918796777725,
-0.01470663771033287,
0.016500644385814667,
0.047460444271564484,
0.028337884694337845,
-0.01851588301360607,
0.012629731558263302,
-0.031868305057287216,
-0.0017397088231518865,
-0.028963902965188026,
0.012604428455233574,
0.004106385633349419,
-0.0006287325522862375,
-0.047465965151786804,
-0.022181810811161995,
-0.03448478505015373,
0.009878708980977535,
0.08600201457738876,
0.012491869740188122,
0.026195621117949486,
-0.0020637011621147394,
-0.007023788057267666,
0.017516274005174637,
-0.029714055359363556,
-0.006406494881957769,
0.022398153319954872,
-0.012930217199027538,
-0.019129259511828423,
0.024686546996235847,
-0.0437852144241333,
0.051961563527584076,
0.019903186708688736,
-0.0023181752767413855,
-0.031113535165786743,
0.03217227756977081,
-0.017621329054236412,
-0.010173439979553223,
0.018678762018680573,
-0.03007565438747406,
-0.06536804884672165,
0.017180144786834717,
-0.01532004028558731,
-0.011319853365421295,
-0.08530180156230927,
-0.03606975078582764,
0.003184803994372487,
-0.05450394004583359,
0.013729703612625599,
-0.01612921617925167,
0.03712860867381096,
0.021844256669282913,
0.022523654624819756,
-0.033631883561611176,
0.02217617817223072,
0.02138507552444935,
0.018848054111003876,
-0.015825511887669563,
0.008261504583060741,
0.020493557676672935,
-0.015110946260392666,
-0.01171907875686884,
0.027735281735658646,
0.004771251697093248,
0.007364771794527769,
-0.02333015576004982,
0.005011878442019224,
-0.01862413063645363,
-0.022525716572999954,
0.026120973750948906,
-0.006784254219383001,
0.04328037425875664,
0.0530981570482254,
0.03601405397057533,
-0.01587357372045517,
-0.021568933501839638,
0.00040799268754199147,
-0.00010818099690368399,
-0.007405141834169626,
-0.01255942415446043,
0.012475521303713322,
-0.01894795522093773,
-0.00006323483830783516,
-0.001535232411697507,
-0.04146653413772583,
0.03228252753615379,
-0.024692850187420845,
-0.027012890204787254,
-0.0017665756167843938,
-0.0015624657971784472,
0.01572100818157196,
-0.004755198955535889,
0.02623354084789753,
0.01185812707990408,
-0.04736677557229996,
-0.005506908055394888,
-0.02612828090786934,
0.0024942485615611076,
0.003836170071735978,
-0.011110229417681694,
-0.009504546411335468,
-0.0036785537376999855,
-0.05474252253770828,
-0.0395774245262146,
-0.0019384546903893352,
0.017864445224404335,
-0.022183280438184738,
-0.048743005841970444,
0.043019331991672516,
0.011580287478864193,
0.04503295198082924,
0.0753222182393074,
0.0005204943008720875,
-0.0032853742595762014,
0.005091310013085604,
-0.029388200491666794,
0.0069237081333994865,
0.046724144369363785,
0.04263007640838623,
0.028623873367905617,
-0.06167588755488396,
0.02530752308666706,
0.018346890807151794,
-0.02304602600634098,
-0.025613702833652496,
-0.001365442294627428,
0.020936282351613045,
0.0063821300864219666,
-0.010357305407524109,
0.0527719110250473,
0.0018829475156962872,
-0.04890044406056404,
0.0036861919797956944,
0.014258032664656639,
0.01289589423686266,
0.03855406492948532,
0.06390778720378876,
-0.02571124956011772,
-0.015226476825773716,
0.03982987999916077,
-0.006901788059622049,
0.0069352732971310616,
0.012023287825286388,
0.012279358692467213,
-0.018257474526762962,
-0.05464492738246918,
0.012738465331494808,
0.0018346894066780806,
0.0055106813088059425,
-0.027344463393092155,
-0.0015089713269844651,
-0.051522817462682724,
-0.058429330587387085,
0.008170654065907001,
0.05140020698308945,
0.004712213296443224,
-0.004182498436421156,
-0.006756718270480633,
-0.018188606947660446,
0.0471920445561409,
0.004478900693356991,
0.008727192878723145,
0.005743115674704313,
-0.007400591392070055,
-0.014081419445574284,
-0.01852085068821907,
-0.002562542213127017,
0.01361807994544506,
0.0026391870342195034,
-0.016929717734456062,
0.05709025263786316,
-0.0028847751673310995,
0.003479043720290065,
0.03574372082948685,
-0.02184024453163147,
0.019884290173649788,
0.0042509357444942,
0.0484396368265152,
0.028958044946193695,
-0.002488895086571574,
0.04041547700762749,
-0.04000616818666458,
0.00919424369931221,
-0.03379792347550392,
0.018251309171319008,
-0.01610828936100006,
0.05863656476140022,
-0.011330120265483856,
-0.0003254932817071676,
-0.032768476754426956,
0.011692775413393974,
-0.08348885923624039,
0.0017550494521856308,
0.018963361158967018,
0.056943826377391815,
-0.013354009948670864,
0.036230191588401794,
-0.030028847977519035,
-0.040357403457164764,
0.020355062559247017,
0.03544706106185913,
0.02802860364317894,
0.01211587991565466,
-0.0208588857203722,
-0.06580254435539246,
0.0013825171627104282,
-0.03397002071142197,
0.05073663219809532,
-0.03859907388687134,
-0.082826629281044,
0.04985228553414345,
0.0225166454911232,
0.08447369188070297,
0.030274905264377594,
0.0006908831419423223,
-0.014753599651157856,
0.002062896965071559,
-0.017925862222909927,
0.025301627814769745,
-0.011256495490670204,
0.06384596973657608,
-0.032544609159231186,
0.030841879546642303,
0.005179613828659058,
0.03670816496014595,
0.04029683396220207,
0.022294363006949425,
-0.03745109587907791,
-0.04012983292341232,
0.05945482477545738,
-0.006059684790670872,
-0.02257545478641987,
-0.06160837784409523,
-0.03823090344667435,
0.031115233898162842
] |
1
Il convient en premier lieu de calculer la plus-value brute (Chapitre 1,
BOI-RFPI-PVI-20-10) avant de calculer la plus-value imposable (Chapitre 2, BOI-RFPI-PVI-20-20). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-PVI-20 | https://bofip.impots.gouv.fr/bofip/6235-PGP.html/identifiant=BOI-RFPI-PVI-20-20120912 | 2012-09-12 00:00:00 | ca0cbfb4f41493ffbba2a4fc19d61d3312b3e1e00d37a0f97255799015b29c6e | [
-0.08413958549499512,
-0.031840160489082336,
-0.08128871023654938,
0.03827296569943428,
0.03537248447537422,
-0.01214614138007164,
-0.05089525505900383,
0.04646579176187515,
0.06310709565877914,
-0.04505104944109917,
-0.0017448596190661192,
0.022431999444961548,
-0.09185589104890823,
-0.018464582040905952,
0.010968110524117947,
0.038088709115982056,
0.08077799528837204,
-0.004006098955869675,
0.033967502415180206,
0.01669977605342865,
0.054218839854002,
0.025180770084261894,
0.0054088798351585865,
0.025220902636647224,
0.02271289937198162,
-0.007109474390745163,
0.0009792312048375607,
-0.10572221130132675,
-0.024728385731577873,
-0.021258147433400154,
-0.049242109060287476,
-0.05388861522078514,
0.0378335602581501,
0.03477330133318901,
0.06988122314214706,
-0.06039198487997055,
0.02722199074923992,
0.019671479240059853,
0.017155058681964874,
0.016085801646113396,
0.015769369900226593,
-0.025107471272349358,
0.001319172908551991,
-0.020844904705882072,
-0.002326404908671975,
0.022320561110973358,
-0.007337098941206932,
0.04479717090725899,
0.01926763355731964,
0.049337416887283325,
-0.034711841493844986,
0.025867575779557228,
0.027475347742438316,
-0.03270965814590454,
0.04573923349380493,
0.003210364608094096,
-0.11763764917850494,
0.01428423635661602,
0.11645624786615372,
-0.04402809217572212,
-0.03575446829199791,
-0.0029077166691422462,
-0.02154500037431717,
-0.03817325830459595,
0.04075563699007034,
-0.015780845656991005,
0.024724185466766357,
-0.01760774292051792,
0.1253993809223175,
0.0800386369228363,
0.0028745154850184917,
0.05834191292524338,
0.017177321016788483,
0.02819632738828659,
0.08412990719079971,
0.06865023821592331,
-0.010022090747952461,
0.032227594405412674,
-0.024924563243985176,
0.005052976310253143,
-0.0010122708044946194,
-0.05863213166594505,
0.05125683173537254,
0.038616329431533813,
0.013509990647435188,
-0.0269329771399498,
-0.011757094413042068,
0.006893284153193235,
0.022296039387583733,
0.050958506762981415,
0.028602395206689835,
0.04238571226596832,
-0.018904920667409897,
-0.04880661889910698,
0.026419619098305702,
0.057998958975076675,
0.016821593046188354,
0.00399413425475359,
0.05442359298467636,
-0.002446821192279458,
-0.057335834950208664,
-0.0027014194056391716,
0.007683104369789362,
0.004302692599594593,
0.0025612630415707827,
-0.017701802775263786,
-0.014008671045303345,
0.032563816756010056,
-0.029909061267971992,
0.0428473986685276,
0.0038165180012583733,
-0.0015149391256272793,
-0.06533928960561752,
-0.05958328768610954,
-0.019669439643621445,
0.03643687814474106,
-0.013204053975641727,
0.03701775521039963,
0.0008463533595204353,
0.015412690117955208,
-0.012718037702143192,
-0.04290806129574776,
-0.019062887877225876,
-0.02539244294166565,
-0.08849742263555527,
0.03201661258935928,
-0.02770940773189068,
-0.04607890173792839,
-0.02551853284239769,
-0.017556920647621155,
0.02240842580795288,
0.0770694762468338,
0.01790211908519268,
-0.07667472958564758,
0.004046565853059292,
-0.06173374503850937,
0.034633930772542953,
0.0466090589761734,
0.011915584094822407,
0.0059392498806118965,
-0.016309989616274834,
0.053450193256139755,
0.021426331251859665,
-0.01420176587998867,
-0.025516489520668983,
0.05505125969648361,
-0.07586315274238586,
-0.03805151581764221,
0.05511562153697014,
-0.01721484772861004,
-0.02348257601261139,
0.0062171779572963715,
0.0430169478058815,
-0.013907547108829021,
0.0417550690472126,
-0.03290579095482826,
-0.003294490510597825,
0.05092332512140274,
-0.06061042845249176,
-0.023887284100055695,
0.010981644503772259,
-0.0005912097985856235,
0.03340717405080795,
0.005593557842075825,
-0.010319373570382595,
-0.005760008469223976,
-0.027182407677173615,
-0.015986967831850052,
0.04662441834807396,
0.07373605668544769,
-0.0728447362780571,
0.01320164930075407,
0.03510141745209694,
-0.01041349209845066,
-0.0343778058886528,
0.03503723070025444,
-0.02619795687496662,
0.022593917325139046,
-0.04304666444659233,
0.079243503510952,
-0.033459387719631195,
-0.10348737239837646,
0.017017658799886703,
-0.019776437431573868,
0.10925381630659103,
0.0428612045943737,
-0.025729484856128693,
0.0014752321876585484,
0.020765027031302452,
0.004054698161780834,
-0.014854840002954006,
-0.0452505387365818,
-0.0785311609506607,
0.009156536310911179,
0.06435804814100266,
-0.020237913355231285,
-0.04366949200630188,
0.03176375851035118,
-0.0486694760620594,
-0.06008477881550789,
0.013796698302030563,
0.021294089034199715,
0.007305243983864784,
0.027911147102713585,
0.021817708387970924,
0.01449304074048996,
-0.050267454236745834,
0.023798111826181412,
-0.025525225326418877,
-0.05579651892185211,
0.06831347942352295,
0.03637136518955231,
-0.0019199474481865764,
-0.014096884056925774,
-0.049862153828144073,
-0.031747378408908844,
0.007367380894720554,
-0.021679237484931946,
0.03152747079730034,
-0.025041578337550163,
-0.011267085559666157,
-0.07930406183004379,
-0.009866065345704556,
-0.06495258957147598,
0.030437514185905457,
0.022684246301651,
-0.005036661401391029,
0.03777593374252319,
0.009425259195268154,
-0.09075096249580383,
0.023777281865477562,
-0.03084348700940609,
0.01943209394812584,
-0.015634432435035706,
-0.023327914997935295,
-0.03214726969599724,
-0.0389762781560421,
-0.02329361066222191,
-0.040657635778188705,
0.08687204122543335,
-0.019231976941227913,
0.03313768282532692,
0.06585437059402466,
0.006233668886125088,
0.041456542909145355,
-0.03115210123360157,
-0.009942487813532352,
-0.04097694158554077,
-0.003863072022795677,
0.05351682007312775,
-0.019508972764015198,
0.03283930942416191,
-0.05004962161183357,
-0.011855597607791424,
-0.027307530865073204,
0.012238632887601852,
0.03436588495969772,
0.015494156628847122,
0.015905121341347694,
-0.04390261694788933,
-0.04834781959652901,
0.0031104993540793657,
-0.0038764062337577343,
-0.03930693119764328,
0.019923249259591103,
-0.07502852380275726,
0.06061689928174019,
0.020029298961162567,
-0.07183490693569183,
-0.028728554025292397,
-0.026713388040661812,
0.009901135228574276,
-0.012597417458891869,
0.031838081777095795,
-0.04501977935433388,
-0.02163303829729557,
0.01689431071281433,
-0.03983748331665993,
0.049833033233881,
-0.005475493147969246,
-0.009101449511945248,
-0.0024695787578821182,
-0.030417073518037796,
0.023885535076260567,
-0.016001135110855103,
0.05350233614444733,
0.007906579412519932,
-0.03973162919282913,
0.050104789435863495,
0.002760200761258602,
-0.03797945752739906,
-0.026072459295392036,
-0.02837088517844677,
0.01756344363093376,
0.02365933544933796,
-0.005188795737922192,
0.01784272864460945,
-0.01171579398214817,
0.014137729071080685,
0.024823803454637527,
0.035895105451345444,
-0.00299692340195179,
0.0005241177277639508,
-0.02927134372293949,
-0.07032675296068192,
-0.04015127941966057,
-0.04708705097436905,
-0.022336339578032494,
0.017284642904996872,
-0.008410369046032429,
-0.007166397292166948,
0.007966922596096992,
0.02319164015352726,
-0.04814724251627922,
0.04999370127916336,
-0.01704544946551323,
0.07007500529289246,
-0.00947108305990696,
-0.019587185233831406,
0.012171941809356213,
0.02864510752260685,
0.09247791022062302,
-0.007964151911437511,
0.01968023180961609,
-0.04197079688310623,
-0.027169430628418922,
-0.0293100718408823,
0.033609408885240555,
-0.011560027487576008,
-0.005848375614732504,
-0.012535139918327332,
0.029712000861763954,
0.042643435299396515,
-0.00725651765242219,
-0.016957225278019905,
0.019787611439824104,
0.05281383916735649,
-0.03920108452439308,
0.026546556502580643,
0.016209285706281662,
0.020885098725557327,
0.031025247648358345,
-0.09007438272237778,
0.00650616642087698,
0.04785429686307907,
-0.01970193162560463,
0.02705531381070614,
0.01465688832104206,
-0.012325518764555454,
-0.01701352745294571,
0.008912532590329647,
-0.040460359305143356,
0.032038070261478424,
0.05183938518166542,
0.006277477368712425,
-0.02801606059074402,
-0.04244506359100342,
0.03689535707235336,
-0.0035280054435133934,
0.0024236596655100584,
0.011493961326777935,
-0.03222894296050072,
0.011152802966535091,
0.0009373871143907309,
-0.007695763371884823,
0.018784966319799423,
-0.02938627451658249,
0.01590968295931816,
-0.0026343311183154583,
0.023925453424453735,
-0.001464454340748489,
0.05131503939628601,
0.02477126754820347,
0.041138749569654465,
-0.0077323610894382,
0.005440218839794397,
-0.0060203419998288155,
0.010856076143682003,
0.012620095163583755,
-0.05405748263001442,
0.004861161578446627,
-0.039054155349731445,
-0.011607903055846691,
0.005569214466959238,
0.016011375933885574,
0.03525983542203903,
0.01966869831085205,
-0.011873188428580761,
-0.00864746980369091,
0.045379023998975754,
0.05867982283234596,
-0.01154283806681633,
0.037595391273498535,
0.0232770424336195,
0.020869165658950806,
0.03323795646429062,
0.05657624080777168,
0.06476444005966187,
-0.0346609503030777,
0.010607636533677578,
-0.02279762364923954,
0.044121161103248596,
0.037136707454919815,
0.013123098760843277,
0.056426845490932465,
0.010476246476173401,
-0.009595072828233242,
-0.06503067910671234,
0.03231814503669739,
0.0018454354722052813,
0.008324738591909409,
0.01838446967303753,
0.01715984381735325,
0.0011063646525144577,
0.01754208281636238,
0.004154397174715996,
0.03329039365053177,
0.004980755969882011,
0.17757950723171234,
-0.01166471652686596,
0.016313908621668816,
0.02923191338777542,
0.012875129468739033,
0.00862350594252348,
-0.03307555615901947,
-0.04383315518498421,
0.025180481374263763,
0.014145392924547195,
-0.03320182114839554,
0.017796218395233154,
-0.03888927400112152,
-0.015155426226556301,
-0.027043433859944344,
0.032930754125118256,
-0.03894732892513275,
-0.011153210885822773,
-0.026303384453058243,
-0.01915127784013748,
0.02036179229617119,
-0.017314182594418526,
-0.009802566841244698,
0.03207860887050629,
0.016256047412753105,
-0.036011166870594025,
0.008731646463274956,
-0.0013198127271607518,
-0.015074462629854679,
0.06509638577699661,
0.010886256583034992,
0.018054993823170662,
-0.061844874173402786,
0.005374212749302387,
-0.03769629821181297,
-0.02686738409101963,
0.05650694668292999,
0.012289677746593952,
-0.04680256173014641,
-0.0038403391372412443,
-0.007610572502017021,
0.004380612634122372,
-0.019321437925100327,
0.012720398604869843,
0.025350326672196388,
-0.037226397544145584,
-0.012758423574268818,
-0.013109343126416206,
-0.0014669484226033092,
0.05665294826030731,
0.008311443030834198,
0.02700081653892994,
-0.00578586058691144,
0.01694677583873272,
0.020052118226885796,
-0.026432877406477928,
-0.03512682020664215,
0.01935645192861557,
-0.04085765406489372,
0.029582982882857323,
-0.01084408350288868,
-0.02276851050555706,
0.02506990171968937,
0.023108048364520073,
-0.0353480689227581,
-0.0056358641013503075,
-0.015119905583560467,
0.0184479933232069,
0.04414614662528038,
-0.05499865487217903,
-0.0005914531066082418,
-0.0018577706068754196,
0.031552933156490326,
0.02205563709139824,
0.004181628581136465,
0.035663314163684845,
0.02644883655011654,
0.05206200107932091,
0.04536881297826767,
-0.03573378920555115,
-0.0446932353079319,
0.07560882717370987,
-0.022487172856926918,
-0.023682907223701477,
0.004144344013184309,
0.017641445621848106,
0.024253742769360542,
-0.011681568808853626,
0.08987882733345032,
0.03578556329011917,
-0.0063032116740942,
-0.005866398103535175,
-0.006558564025908709,
-0.03942163661122322,
0.036866579204797745,
-0.04432005435228348,
0.027167683467268944,
0.015764692798256874,
-0.031599149107933044,
-0.010626383125782013,
0.019077684730291367,
0.0029707858338952065,
0.0775679498910904,
-0.03630037233233452,
0.0046823821030557156,
0.007514354772865772,
0.02812722511589527,
-0.04801145941019058,
0.020402338355779648,
0.03414774313569069,
0.05142118036746979,
0.04189503937959671,
0.04022499918937683,
0.04456936568021774,
-0.0009168647229671478,
-0.008834541775286198,
0.04956614971160889,
0.0044304560869932175,
0.006516447756439447,
0.029246754944324493,
0.025093605741858482,
0.07263996452093124,
0.0034546460956335068,
-0.035807956010103226,
0.016116006299853325,
-0.02915119007229805,
0.008114686235785484,
-0.0034071775153279305,
0.026148630306124687,
-0.015449333004653454,
-0.030423451215028763,
-0.06823603063821793,
0.031211109831929207,
0.07970081269741058,
0.01642753928899765,
-0.027310118079185486,
-0.022282885387539864,
-0.07478370517492294,
0.05459776893258095,
0.005923471879214048,
-0.02820535935461521,
0.03514974191784859,
-0.00906460266560316,
-0.017996344715356827,
0.0026198667474091053,
-0.008856551721692085,
0.00953053031116724,
0.08130130171775818,
0.003655879758298397,
0.038399357348680496,
0.011412701569497585,
-0.00027572206454351544,
-0.016348211094737053,
0.03103739582002163,
0.006736660376191139,
-0.06436002999544144,
-0.009212881326675415,
-0.012900181114673615,
-0.0014862939715385437,
-0.04677222669124603,
-0.035856056958436966,
-0.01875331439077854,
-0.048308245837688446,
-0.015591478906571865,
-0.050591062754392624,
-0.013375983573496342,
-0.04410432279109955,
0.04095248505473137,
-0.0422060526907444,
0.0006280186935327947,
-0.002033260418102145,
-0.04671766981482506,
-0.04233825206756592,
0.0024125883355736732,
0.02463611587882042,
-0.03783867135643959,
0.004441318102180958,
-0.02022785134613514,
-0.0023117833770811558,
0.02126268856227398,
-0.03184963017702103,
-0.03149526193737984,
0.03386230394244194,
-0.025176767259836197,
0.014109902083873749,
0.0023127614986151457,
0.014990156516432762,
0.06543756276369095,
-0.03716624900698662,
-0.07074698805809021,
-0.009887834079563618,
0.022537535056471825,
-0.022013183683156967,
0.01986578106880188,
0.008583004586398602,
0.017081666737794876,
-0.01551323477178812,
0.013745682314038277,
-0.00901252031326294,
-0.035353563725948334,
-0.0490405410528183,
0.01794576831161976,
-0.024161791428923607,
0.029540296643972397,
-0.041533246636390686,
0.060652464628219604,
0.004481396172195673,
0.023261453956365585,
-0.008621077053248882,
-0.02755381166934967,
-0.06314844638109207,
-0.02587641030550003,
-0.06104461848735809,
0.0018193008145317435,
0.014228248968720436,
-0.09938732534646988,
-0.015645723789930344,
-0.049807749688625336,
-0.08907735347747803,
-0.010108666494488716,
0.016534186899662018,
-0.04088525101542473,
-0.024067457765340805,
0.011974235065281391,
-0.037500761449337006,
0.005348913837224245,
0.03060133196413517,
-0.02482145093381405,
0.029277298599481583,
-0.029272420331835747,
-0.018538419157266617,
0.050286997109651566,
0.0305497907102108,
0.013403807766735554,
-0.03932758420705795,
-0.03275778889656067,
-0.01883188635110855,
0.04294299706816673,
-0.03909635171294212,
0.0005606527556665242,
0.06562916934490204,
0.04796266928315163,
0.04559707269072533,
0.0007988355937413871,
0.06409817188978195,
-0.01482726912945509,
-0.05220726504921913,
-0.013149701990187168,
0.05048398673534393,
0.038827117532491684,
0.015064862556755543,
0.025502560660243034,
0.017472723498940468,
0.008555036969482899,
0.0032833130098879337,
-0.03602106124162674,
0.004821538459509611,
0.057112790644168854,
0.008538467809557915,
-0.03713417425751686,
-0.005667217541486025,
0.001126781920902431,
-0.017056429758667946,
-0.023905102163553238,
-0.002562992973253131,
0.015959501266479492,
-0.037803951650857925,
-0.039476893842220306,
0.015903973951935768,
0.024208486080169678,
0.018660902976989746,
0.005021517630666494,
0.017146795988082886,
-0.026651713997125626,
0.04596961662173271,
0.01935529336333275,
0.048219162970781326,
-0.009708978235721588,
0.040485966950654984,
0.012150539085268974,
-0.005914768669754267,
0.00043234575423412025,
0.003423874033614993,
0.057023901492357254,
0.006154878064990044,
-0.028400473296642303,
-0.00991114042699337,
0.0005605763872154057,
0.018515026196837425,
-0.001103219692595303,
-0.006333061959594488,
-0.016759740188717842,
0.04489491879940033,
-0.0540141724050045,
0.00949559360742569,
0.020940721035003662,
-0.022267159074544907,
0.03779100999236107,
-0.003171855816617608,
0.008968915790319443,
-0.028537804260849953,
0.09508627653121948,
0.011067801155149937,
0.05074450373649597,
-0.025941409170627594,
-0.0026353863067924976,
-0.054991740733385086,
0.003674783045426011,
0.046620652079582214,
0.04024612158536911,
0.019820883870124817,
-0.010278930887579918,
-0.03362811729311943,
0.03237064555287361,
-0.017849037423729897,
-0.0032376418821513653,
0.02867419272661209,
-0.0027306510601192713,
-0.05995931848883629,
-0.020667381584644318,
-0.009169275872409344,
-0.08281052112579346,
0.014746005646884441,
-0.03334704041481018,
0.010957399383187294,
-0.03362993896007538,
-0.009787040762603283,
0.01589428074657917,
-0.008116243407130241,
-0.03382420912384987,
0.00633908761665225,
0.042099371552467346,
-0.02090832218527794,
0.014701426029205322,
0.012310649268329144,
0.04901203140616417,
0.014952275902032852,
-0.007472584024071693,
-0.0008725189254619181,
0.03639664873480797,
-0.008771177381277084,
0.01686524599790573,
-0.014270088635385036,
-0.05747275426983833,
0.011061875149607658,
-0.01013132743537426,
-0.01954522356390953,
0.027108894661068916,
-0.06678759306669235,
0.04153633490204811
] |
I. Recouvrement
1
La cotisation de 2 % est recouvrée selon les modalités et sous les sûretés, garanties et
sanctions applicables aux taxes sur le chiffre d'affaires (code de la construction et de l'habitation (CCH),
art. L. 313-4, al. 3 repris au code général des impôts (CGI), art. 235 bis).
Elle est versée au service des impôts des entreprises dont relève l'employeur (ou le cas échéant
de la direction des grandes entreprises (DGE)) accompagnée du bordereau de versement n° 2485-SD
(CERFA n° 13604) accessible en ligne sur le site www.impots.gouv.fr.
II. Contrôle
10
Conformément à
l'article L. 313-6 du CCH,
l'article 235 bis du CGI permet aux agents des finances publiques de demander aux employeurs et, le cas échéant, aux
organismes bénéficiaires des investissements de justifier qu'il a été satisfait aux obligations incombant aux intéressés au regard de la participation.
Le même droit est reconnu aux agents du ministère chargé du logement, ainsi qu'aux personnels de
l'agence nationale de contrôle du logement social (CCH, art. L. 342-1 à CCH,
CCH, art. L. 342-21 issus de
l'artice 102 de la
loi n° 2014-366 du 24 mars 2014 pour l'accès au logement et un urbanisme rénové). Ces agents sont astreints au secret professionnel dans les conditions et sous les réserves fixées au code général
des impôts.
Les agents chargés des vérifications doivent avoir au moins le grade de contrôleur pour ceux du
ministère chargé des finances.
A. Services compétents pour le contrôle
20
Le contrôle de la participation des employeurs à l'effort de construction, et donc la
constatation de l'insuffisance d'investissement entraînant pour l'employeur l'obligation d'acquitter la cotisation de 2 % incombe, selon le cas, à la direction générale des finances publiques ou aux
services du ministère chargé du logement.
1. Compétence des agents de la direction générale des Finances publiques
30
Le service des finances publiques est amené à constater la carence de l'employeur dans le cadre
d'un contrôle sur pièces ou d'une vérification de comptabilité.
En dehors des erreurs de calcul, le service peut découvrir les insuffisances d'investissement
en vérifiant notamment :
- la base de calcul de la participation (montant des salaires payés au cours de l'année
précédente) ;
- l'imputation des investissements excédentaires antérieurs ;
- le réinvestissement, dans le délai imparti, des sommes recouvrées avant l'expiration du
délai d'indisponibilité.
40
Bien qu'il n'ait pas à s'assurer de la réalité et de la validité des investissements, tâche
incombant essentiellement aux agents du ministère chargé du logement, le service peut être amené à constater des irrégularités sur ces points.
2. Compétence des services du ministère chargé du logement
50
Le contrôle des investissements effectués par les employeurs incombe aux agents du ministère
chargé du logement ou aux personnels de l'Agence nationale de contrôle du logement social. Ces derniers doivent donc s'assurer :
- de la réalité des investissements déclarés ;
- de leur validité au regard de la réglementation.
Ainsi, leur intervention peut entraîner une réduction des investissements déclarés et rendre,
dans ces conditions, l'employeur redevable de la cotisation de 2 %.
Les services du ministère chargé du logement portent les erreurs, omissions ou insuffisances
qu'ils ont relevées en ce qui touche les investissements à la connaissance des services fiscaux, seuls compétents pour engager la procédure de rectification et établir la cotisation de 2 %.
B. Procédure de rectification
60
Lorsque la comparaison entre d'une part les rémunérations déclarées sur la DADS et les
dépenses libératoires et/ou, le cas échéant le bordereau de versement n° 2485-SD font apparaître
une insuffisance, une inexactitude, une omission ou une dissimulation , les rectifications correspondantes doivent être effectuées suivant la procédure de rectification contradictoire prévue à
l'article L. 55 du livre des procédures fiscales (LPF).
70
Toutefois, la commission des Impôts directs et des taxes sur le chiffre d'affaires prévue à
l'article 1651 du CGI ou la commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à
l'article 1651 H du CGI n'est pas appelée à intervenir dans la procédure de rectification
(CCH, art. L. 313-4).
80
Les rectifications dûment motivées doivent donc être notifiées par lettre recommandée avec
accusé de réception. L'employeur dispose d'un délai de trente jours pour faire parvenir son acceptation ou ses observations. À défaut de réponse dans ce délai, le service fixe la base de la
cotisation, sous réserve du droit de réclamation du redevable après la mise en recouvrement.
Cette procédure doit être respectée, que les rectifications conduisent à une augmentation de
la base de la cotisation de 2 %, ou qu'elles entraînent une réduction des investissements excédentaires susceptibles d'être reportés sur les années ultérieures.
90
Lorsque la déclaration n'a pas été déposée dans le délai, la cotisation de 2% est établie
selon la procédure de taxation d'office (LPF, art. L. 66, 3°).
C. Délai de reprise
100
Les dispositions de
l'article L. 176 du LPF sont applicables pour l'établissement de la cotisation de 2 %.
Il s'ensuit que les erreurs ou omissions concernant cette cotisation peuvent être réparées, en
règle générale, jusqu'à l'expiration de la troisième année suivant celle au cours de laquelle la cotisation est devenue exigible.
D. Intérêt de retard et sanctions
110
Les intérêts de retard et sanctions applicables à la participation à l'effort de construction
sont les pénalités de droit commun prévues par l'article 1727 du CGI et les articles suivants (pour une présentation
d'ensemble, se reporter au BOI-CF).
Les dispositions applicables selon les situations sont donc les suivantes.
1. Défaut de déclaration ou déclaration tardive (bordereau de versement n° 2485-SD)
120
La cotisation de 2 % est assortie de l'intérêt de retard prévu à
l'article 1727 du CGI et d'une majoration de 10 % (CGI,
art. 1728).
Le taux de cette majoration est porté à 40 % lorsque le bordereau n'a pas été déposé dans les
trente jours suivant la réception d'une mise en demeure notifiée par pli recommandé d'avoir à la produire dans ce délai.
2. Omissions ou inexactitudes relevées dans le bordereau de versement n° 2485-SD
130
Les omissions ou inexactitudes relevées dans le bordereau de versement n°
2485-SD, sont sanctionnées comme suit : la cotisation de 2 % est assortie de l'intérêt de retard
prévu à l'article 1727 du CGI, ainsi que le cas échéant, d'une majoration de :
- 40 % en cas de manquement délibéré ;
- 80 % si le contribuable s'est rendu coupable de manœuvres frauduleuses
(CGI, art. 1729).
L'intérêt de retard et les majorations ne portent que sur les sommes mises à la charge de
I'employeur, c'est-à-dire sur la fraction de la cotisation de 2 % correspondant à l'insuffisance d'investissement non révélée par le bordereau.
3. Retard de paiement
140
Le paiement tardif de la cotisation de 2% donne lieu au versement de l'intérêt de retard prévu
à l'article 1727 du CGI et de la majoration prévue à
l'article 1731 du CGI.
III. Contentieux
150
Les réclamations sont présentées, instruites et jugées comme en matière de taxes sur le
chiffre d'affaires.
Les décisions sur les réclamations sont prises et les instances juridictionnelles sont suivies
par les services de la direction générale des finances publiques, quels que soient les motifs de ces litiges, y compris lorsqu'ils portent sur des questions touchant la réalisation des
investissements. | Bulletin officiel des finances publiques - impôts | BOI-TPS-PEEC-50 | https://bofip.impots.gouv.fr/bofip/6364-PGP.html/identifiant=BOI-TPS-PEEC-50-20200122 | 2020-01-22 00:00:00 | c4d468a0bc407e683ec6e752faaa008ba1bb5b29832f92946804d6f632d8fd84 | [
-0.050782211124897,
0.026495806872844696,
-0.05684258043766022,
0.031298812478780746,
0.047783639281988144,
-0.027903372421860695,
-0.05683271586894989,
0.03969651460647583,
0.04324989393353462,
-0.08153314888477325,
-0.06707486510276794,
0.017714567482471466,
0.01672201231122017,
0.039355527609586716,
-0.05428558588027954,
0.05190105736255646,
0.029685359448194504,
0.043319277465343475,
-0.04106726124882698,
0.016154415905475616,
0.015963662415742874,
0.043570686131715775,
-0.03578117862343788,
0.022912103682756424,
0.00892613548785448,
0.04523016884922981,
0.05905820056796074,
-0.06758800148963928,
0.016107553616166115,
0.04474135488271713,
-0.040055133402347565,
-0.06413547694683075,
0.02220357023179531,
0.07118745148181915,
0.043015241622924805,
-0.08217077702283859,
-0.04802543297410011,
0.0746050477027893,
0.000781524577178061,
0.048329949378967285,
-0.010614960454404354,
-0.012915250845253468,
0.007335798814892769,
0.019043318927288055,
-0.005156741477549076,
0.06154749542474747,
-0.019327284768223763,
0.05727146565914154,
-0.08431635797023773,
0.08282171934843063,
-0.034461673349142075,
0.03661781921982765,
0.019233152270317078,
0.013041350059211254,
0.007350497879087925,
0.0245833657681942,
-0.05570464953780174,
0.03547085076570511,
0.041637662798166275,
0.0006339161773212254,
-0.07176412642002106,
-0.002572361845523119,
-0.004505129996687174,
-0.08936386555433273,
-0.011271086521446705,
-0.02528640441596508,
0.005110485013574362,
0.007162077352404594,
0.12370390444993973,
0.09969181567430496,
-0.01690160296857357,
0.029316546395421028,
0.022894524037837982,
0.05342932417988777,
0.07065782696008682,
0.05661751329898834,
-0.07146643847227097,
0.033544670790433884,
0.008062788285315037,
0.028539812192320824,
-0.004336195532232523,
0.015575399622321129,
-0.0032374211587011814,
0.0022067336831241846,
-0.05134688317775726,
-0.0052984426729381084,
0.0336843803524971,
-0.023991679772734642,
-0.0012740816455334425,
-0.0032860159408301115,
-0.03826502338051796,
0.03156575933098793,
0.07069198787212372,
0.0362064391374588,
0.005450500175356865,
-0.010853533633053303,
-0.03914862126111984,
-0.024941321462392807,
0.1049073114991188,
-0.00025238379021175206,
-0.0496520958840847,
-0.018700426444411278,
0.035831402987241745,
-0.005350370425730944,
0.004794508218765259,
-0.054102782160043716,
-0.02538945898413658,
0.004924595821648836,
0.04887529835104942,
0.007614517118781805,
-0.055048033595085144,
0.017312845215201378,
-0.008305896073579788,
-0.08245321363210678,
-0.06409448385238647,
0.04970567300915718,
0.025504736229777336,
0.019819436594843864,
0.022146249189972878,
0.008655636571347713,
0.010509250685572624,
0.006583988666534424,
-0.035633496940135956,
-0.03798173367977142,
-0.05685361847281456,
-0.013821464031934738,
-0.00985451228916645,
0.047419823706150055,
-0.07273004949092865,
-0.023244639858603477,
0.07994094491004944,
-0.01812981627881527,
-0.045825254172086716,
-0.055156465619802475,
-0.004043742083013058,
0.005737463477998972,
-0.017835941165685654,
0.04853495582938194,
-0.01318800076842308,
-0.011508172377943993,
-0.036414071917533875,
-0.03315119445323944,
-0.049404025077819824,
0.05635637044906616,
0.04526004567742348,
0.033796459436416626,
-0.06057248264551163,
-0.07248202711343765,
0.030608130618929863,
0.027554884552955627,
0.018612075597047806,
0.02354459837079048,
0.014828025363385677,
-0.05700504407286644,
0.017688274383544922,
-0.014789234846830368,
-0.05724875628948212,
-0.0071538412012159824,
0.017880702391266823,
-0.032041583210229874,
0.03318685665726662,
0.01216396875679493,
0.027324870228767395,
-0.03414701297879219,
-0.07162291556596756,
-0.05386454239487648,
0.05775422975420952,
-0.03113073855638504,
0.07213810086250305,
0.05728300288319588,
-0.006831087172031403,
0.03812955319881439,
-0.000271944998530671,
-0.017371533438563347,
-0.016249094158411026,
-0.06212538853287697,
-0.03658533841371536,
0.04202708601951599,
-0.024604659527540207,
0.05069568380713463,
0.00802550371736288,
-0.04952143132686615,
0.029514120891690254,
-0.02578926458954811,
-0.004689193796366453,
-0.01491289772093296,
0.03901500999927521,
-0.03699352219700813,
-0.05160970985889435,
0.008301525376737118,
-0.03630305454134941,
-0.00459666084498167,
-0.058961138129234314,
0.017358921468257904,
-0.012152104638516903,
-0.1046324074268341,
-0.05747688189148903,
0.02479902096092701,
0.008152068592607975,
0.05614474043250084,
0.04386940598487854,
0.011495020240545273,
0.002199768554419279,
0.03021007776260376,
-0.0012126745423302054,
-0.03977815806865692,
-0.03217067942023277,
0.04748881235718727,
-0.044581763446331024,
-0.021977633237838745,
0.04145333543419838,
-0.02863796427845955,
-0.02470496855676174,
0.04107062518596649,
-0.032248374074697495,
-0.034235164523124695,
-0.024983860552310944,
-0.03534650430083275,
0.03840773180127144,
0.009482978843152523,
-0.011316007003188133,
-0.0645751878619194,
-0.046283550560474396,
-0.04980289936065674,
0.03250255435705185,
0.0027089309878647327,
-0.013564357534050941,
-0.0017301448388025165,
-0.004971409682184458,
-0.038382388651371,
-0.007371893152594566,
-0.03209131583571434,
-0.015413916669785976,
-0.0006411578506231308,
-0.012767886742949486,
-0.034578535705804825,
-0.016721904277801514,
0.0295491274446249,
-0.059894390404224396,
0.029608435928821564,
0.02807551994919777,
-0.014887374825775623,
0.000040388495108345523,
-0.02661292813718319,
0.06821710616350174,
-0.0257276501506567,
0.017784805968403816,
-0.033392202109098434,
-0.07028358429670334,
0.026797600090503693,
-0.009583867155015469,
0.04111761972308159,
-0.09110267460346222,
0.00916261039674282,
0.008925930596888065,
-0.040088918060064316,
-0.009253161028027534,
0.02034607343375683,
-0.0022944300435483456,
-0.004812462255358696,
-0.07377639412879944,
-0.01995641179382801,
-0.05935075879096985,
0.0036174096167087555,
0.0249238982796669,
-0.06361676007509232,
0.038827572017908096,
0.018396198749542236,
-0.01217605173587799,
-0.006253745872527361,
-0.042946599423885345,
0.030301177874207497,
0.02104899100959301,
0.011743264272809029,
0.0006012282101437449,
-0.01348748616874218,
-0.08524983376264572,
-0.008597479201853275,
0.06788583844900131,
-0.014554137364029884,
-0.007252606097608805,
-0.05569244548678398,
-0.022166356444358826,
0.007687687873840332,
-0.011120105162262917,
0.015872299671173096,
0.0024488104972988367,
0.024288564920425415,
-0.03405703604221344,
0.01856699213385582,
-0.025622479617595673,
-0.025267621502280235,
0.001401337911374867,
0.07699783146381378,
0.011769820004701614,
0.0006923911278136075,
-0.007776940241456032,
0.034075673669576645,
0.005888258572667837,
-0.04717804491519928,
0.0001267874613404274,
-0.0019612039905041456,
-0.04730920493602753,
-0.0047900560311973095,
-0.013525997288525105,
-0.00960087776184082,
-0.012116864323616028,
0.007118813693523407,
-0.06104378029704094,
0.028266161680221558,
-0.007119162939488888,
0.01698133535683155,
-0.013996769674122334,
-0.06463614106178284,
0.019848249852657318,
-0.010896947234869003,
0.0033531025983393192,
0.026460222899913788,
-0.0400526337325573,
0.019682060927152634,
-0.032590102404356,
0.07214860618114471,
0.03270711004734039,
0.025097988545894623,
0.017802610993385315,
-0.022096121683716774,
0.0025168212596327066,
0.025575431063771248,
-0.05459485575556755,
-0.003966846503317356,
-0.012976326048374176,
0.01454182993620634,
0.03379130735993385,
-0.00822704192250967,
0.0252129677683115,
0.0329449288547039,
-0.009242670610547066,
-0.03543378785252571,
0.03833550587296486,
0.025929804891347885,
0.0054208943620324135,
-0.010975669138133526,
-0.06717174500226974,
0.006139142904430628,
0.08540324866771698,
-0.020720966160297394,
0.07952287793159485,
0.03844203054904938,
0.008727405220270157,
-0.005118099041283131,
-0.0824853777885437,
0.03142247349023819,
0.03867524489760399,
0.06653979420661926,
-0.046158600598573685,
0.02667335793375969,
-0.058752547949552536,
0.025062305852770805,
-0.010025438852608204,
0.057677626609802246,
-0.0038282382301986217,
-0.017556186765432358,
-0.01844218373298645,
0.06883851438760757,
0.013635491952300072,
-0.05408189818263054,
0.04705953225493431,
-0.015553032048046589,
0.011769312433898449,
-0.0073005747981369495,
0.04213714227080345,
0.05805633217096329,
0.03533801808953285,
0.040860533714294434,
-0.02855152264237404,
0.004690898582339287,
-0.005036766640841961,
0.04156605899333954,
0.006062445230782032,
-0.02858204022049904,
0.005444174166768789,
-0.0209359098225832,
0.021630162373185158,
0.034889575093984604,
0.029791928827762604,
-0.012300423346459866,
0.008053315803408623,
-0.02914169430732727,
-0.009157988242805004,
-0.002861456945538521,
-0.03947417438030243,
-0.03974718600511551,
0.0006247296696528792,
0.015107657760381699,
0.0075210039503872395,
-0.03111429698765278,
0.013140496797859669,
0.05953627824783325,
-0.005840214900672436,
0.008222060278058052,
-0.010536485351622105,
0.029169326648116112,
0.003760875668376684,
-0.05137958005070686,
-0.021999450400471687,
0.013545249588787556,
-0.030936015769839287,
-0.01903173141181469,
0.027046410366892815,
-0.022032732143998146,
0.037152837961912155,
0.02754267491400242,
0.0009764895075932145,
-0.025345485657453537,
-0.01769367977976799,
0.02643406018614769,
0.009152229875326157,
0.035715941339731216,
0.15766775608062744,
0.017774546518921852,
0.05126325413584709,
0.014780987985432148,
0.028940314427018166,
-0.05813242122530937,
0.005299472250044346,
0.024200614541769028,
0.040789734572172165,
0.060120899230241776,
-0.03524873033165932,
0.0013716204557567835,
-0.0430041067302227,
0.005815329495817423,
-0.023567643016576767,
0.00725508714094758,
-0.05665171518921852,
-0.005614690948277712,
-0.03920946270227432,
-0.04778902232646942,
0.030417881906032562,
0.022132260724902153,
0.012873576022684574,
0.011572151444852352,
0.0015310809249058366,
-0.07488051056861877,
-0.0588383711874485,
-0.009122378192842007,
-0.015253427438437939,
0.0101387407630682,
-0.016392117366194725,
0.010208522900938988,
-0.0339936800301075,
0.0028725042939186096,
0.05697150155901909,
0.042676035314798355,
-0.0055170804262161255,
0.004620976746082306,
-0.020974531769752502,
0.029722686856985092,
-0.022394275292754173,
0.008740290999412537,
0.002721427707001567,
0.021579554304480553,
-0.003984704613685608,
-0.0436391681432724,
0.052159473299980164,
-0.048960283398628235,
0.02032480761408806,
0.04737122729420662,
-0.00908580794930458,
0.04897233098745346,
0.017682520672678947,
0.011413004249334335,
0.003947640769183636,
-0.028351232409477234,
0.02253846637904644,
0.019435305148363113,
0.03274001553654671,
0.08452793955802917,
-0.012377597391605377,
0.00019192944455426186,
0.032147277146577835,
0.03284228965640068,
-0.009961575269699097,
-0.020868666470050812,
0.009100597351789474,
0.0014530023327097297,
-0.021567562595009804,
-0.0390484519302845,
0.007446706760674715,
0.015405746176838875,
0.05271261930465698,
-0.04032818228006363,
-0.023875338956713676,
-0.010424211621284485,
0.032618436962366104,
0.05736818164587021,
-0.007911923341453075,
0.026567459106445312,
0.01332832407206297,
0.04564833268523216,
-0.041670069098472595,
-0.048780761659145355,
-0.017311032861471176,
0.04817405715584755,
-0.001860542339272797,
-0.029421847313642502,
0.04342970997095108,
-0.025523794814944267,
0.0207249503582716,
-0.03066358156502247,
-0.02006644941866398,
-0.025883426889777184,
-0.07315246760845184,
-0.002201902912929654,
-0.013116567395627499,
-0.007563147693872452,
-0.002176030073314905,
0.003922606818377972,
-0.051463425159454346,
0.05214188992977142,
-0.022215338423848152,
0.027183204889297485,
0.033508509397506714,
0.00009621240315027535,
0.04243871569633484,
-0.029791804030537605,
0.03652368485927582,
-0.02192661166191101,
0.025797341018915176,
-0.003009258536621928,
-0.014506537467241287,
0.02267174981534481,
0.021071024239063263,
-0.06638386100530624,
0.004821829963475466,
0.03426850587129593,
0.03157762065529823,
0.07571274787187576,
0.03274454176425934,
-0.010189457796514034,
0.018300233408808708,
0.014921827241778374,
0.04159889370203018,
-0.03001689724624157,
0.009493429213762283,
0.008670440874993801,
0.03436310216784477,
-0.03458819165825844,
-0.024589160457253456,
-0.013188759796321392,
0.053886450827121735,
0.03952724486589432,
0.039671432226896286,
-0.024953605607151985,
-0.049142397940158844,
0.01875663548707962,
0.02332623302936554,
-0.027133801952004433,
-0.022838877514004707,
0.007225844077765942,
-0.020801911130547523,
-0.01647835411131382,
0.004502296447753906,
0.041026800870895386,
0.035733453929424286,
0.05014945939183235,
-0.026129528880119324,
0.05966733396053314,
0.05405959114432335,
0.012798993848264217,
-0.014956574887037277,
0.011507991701364517,
0.02758507803082466,
-0.03976054489612579,
-0.007394876796752214,
0.04505389928817749,
-0.017275938764214516,
-0.05468621104955673,
-0.013041634112596512,
0.034024856984615326,
-0.016162440180778503,
0.008189543150365353,
0.0006627931143157184,
0.03954701870679855,
-0.0338570699095726,
0.0362311527132988,
-0.047544531524181366,
0.02706347405910492,
-0.007164715323597193,
0.03081684000790119,
-0.06623011082410812,
0.09249724447727203,
0.008463253267109394,
0.01590033806860447,
0.019830243661999702,
0.005666126497089863,
0.03248795121908188,
-0.05132592096924782,
-0.010556959547102451,
0.047516461461782455,
-0.004538131412118673,
-0.02401033602654934,
-0.003395490814000368,
0.03473613038659096,
0.017098141834139824,
0.026042239740490913,
0.02264147251844406,
-0.04113345593214035,
-0.049111559987068176,
-0.0035945544950664043,
-0.010826526209712029,
-0.02016173116862774,
0.013107892125844955,
0.027620039880275726,
-0.011596589349210262,
0.010854136198759079,
0.021424468606710434,
-0.05549723282456398,
0.024728188291192055,
0.039973098784685135,
-0.030382711440324783,
0.044070471078157425,
0.0001285936014028266,
-0.061339810490608215,
-0.022674260661005974,
-0.007921630516648293,
-0.040674686431884766,
0.02302837371826172,
-0.065039724111557,
-0.020745687186717987,
-0.014132652431726456,
-0.0528087355196476,
0.03227779641747475,
0.0008354159654118121,
-0.033480703830718994,
-0.013465638272464275,
-0.020036615431308746,
-0.005775011144578457,
0.0001872813154477626,
-0.03992000222206116,
0.01687733270227909,
0.04720010608434677,
-0.00868961587548256,
-0.0065590739250183105,
0.01938239112496376,
0.03217745199799538,
0.016858424991369247,
0.06303083896636963,
-0.016287920996546745,
-0.007794789969921112,
0.019886914640665054,
-0.0030726732220500708,
0.04730845242738724,
-0.025223884731531143,
0.016966743394732475,
0.01041919644922018,
-0.06553953140974045,
-0.05690419301390648,
0.015082407742738724,
0.0384046733379364,
0.03447021543979645,
0.02237270586192608,
-0.02547876536846161,
-0.04313231259584427,
-0.04734420403838158,
0.03213770315051079,
0.03023536130785942,
0.03222464770078659,
-0.028157714754343033,
0.02601371891796589,
-0.0005410613375715911,
0.02219686657190323,
0.024738287553191185,
-0.041787147521972656,
-0.011554289609193802,
0.01347174309194088,
-0.021644992753863335,
-0.028736840933561325,
0.008907962590456009,
0.09560897946357727,
0.0038506409619003534,
0.009866006672382355,
-0.021116873249411583,
0.012118425220251083,
-0.00008664483175380155,
-0.04536660388112068,
-0.01934104412794113,
0.015530964359641075,
0.02392473816871643,
0.0024883670266717672,
0.02393292263150215,
0.018892982974648476,
0.01815190352499485,
0.01352706179022789,
-0.0075697689317166805,
-0.005993780214339495,
0.020289093255996704,
0.020320910960435867,
0.03292438015341759,
0.029816098511219025,
0.048402391374111176,
-0.03133469447493553,
-0.039143308997154236,
-0.009893502108752728,
0.01502552442252636,
-0.039781637489795685,
0.029469100758433342,
0.014621024951338768,
0.0026348440442234278,
0.015872586518526077,
-0.0020457992795854807,
-0.027139659970998764,
0.08240443468093872,
-0.022854169830679893,
-0.0317646749317646,
-0.008599622175097466,
-0.005593151785433292,
0.0336240753531456,
0.025438440963625908,
0.07259877026081085,
-0.07187671214342117,
0.020699625834822655,
0.019358452409505844,
0.015467990189790726,
-0.013497219420969486,
0.02448653243482113,
0.005796084646135569,
0.06414490938186646,
0.02040737494826317,
0.039805177599191666,
0.021559761837124825,
0.017644114792346954,
-0.01344375777989626,
-0.03516446053981781,
0.03388064727187157,
-0.04590994864702225,
0.006027291528880596,
0.005688486620783806,
-0.01782524399459362,
-0.003441957989707589,
-0.0035056842025369406,
-0.005895478650927544,
-0.01183383259922266,
0.033211708068847656,
-0.006467439234256744,
0.021358193829655647,
0.0051581524312496185,
0.046202339231967926,
-0.0045334938913583755,
0.02204323373734951,
-0.060039930045604706,
0.017494434490799904,
0.021360035985708237,
0.07843870669603348,
0.05469388887286186,
-0.010554157197475433,
-0.009832539595663548,
0.045732494443655014,
-0.004981232341378927,
0.007952475920319557,
0.024299539625644684,
-0.07750806957483292,
0.06878596544265747,
-0.030717074871063232,
-0.013908013701438904,
-0.006359276361763477,
-0.04424732178449631,
0.037113357335329056
] |
1
Une provision ne peut être admise en déduction, pour la détermination du résultat fiscal, que si
elle est destinée à faire face soit à une perte ou à une dépréciation d'un élément d'actif, soit à une charge qui aurait été elle-même déductible si l'événement envisagé s'était réalisé au cours de
cet exercice.
Par suite, elle doit correspondre à une perte ou à une charge effective ; cette perte ou cette
charge doit être déductible fiscalement et incomber réellement à l'entreprise.
I. La provision doit être destinée à couvrir une perte ou une charge effective
10
Une provision doit, en premier lieu, être destinée à faire face ultérieurement soit à une perte
ou à une dépréciation d'un élément d'actif, soit à une charge, qui, si elle était intervenue au cours de l'exercice, aurait pu normalement venir en déduction pour la détermination des résultats
(comptable et fiscal) de cet exercice par inscription à un compte de charges.
Par suite, ne sont pas fiscalement admises en déduction les provisions suivantes.
A. Provisions afférentes à de simples manques à gagner ou diminutions éventuelles de recettes
20
Ainsi, le Conseil d'État a refusé la déduction :
- d'une provision destinée à faire face à la charge résultant de « super-remises » qu'une
entreprise s'était engagée en 1961 à accorder, à des fins publicitaires et sous certaines conditions, à toute personne justifiant d'un certain nombre d'achats effectués dans son magasin depuis 1959.
Ces « super-remises » n'ont pas le caractère d'une perte ou d'une charge mais d'une diminution éventuelle de recettes
(CE, arrêt du 20 février 1974, n° 83452)
;
- d'une provision constituée en vue de faire face au risque de non-recouvrement d'une créance
qui n'était justifiée, ni dans son principe, ni dans sa quotité, et qui ne pouvait, pour ce motif, être regardée comme un élément d'actif dont la disparition était susceptible d'entraîner une perte
(CE, arrêt du 20 février 1957, n° 24388, RO, p. 290) ;
Remarque : La créance n'avait pas, en fait, été soumise à
l'impôt.
- d'une provision « pour pertes », dès lors que les événements en cours à la clôture de
l'exercice font apparaître que les opérations engagées et à raison desquelles l'entreprise estime pouvoir constituer cette provision, vont probablement entraîner une simple diminution des gains
escomptés et non pas une diminution de son actif net au cours des exercices suivants
(CE, arrêt du 10 juin 1992, n° 93912).
Remarque : Concernant les provisions pour pertes afférentes à des opérations en
cours à la clôture de l'exercice, il convient de se reporter au BOI-BIC-PROV-30-10-20.
B. Provisions afférentes aux dépenses ayant pour contrepartie un accroissement des valeurs d'actif
30
Les dépenses ayant pour contrepartie l'entrée d'un nouvel élément dans l'actif de l'entreprise
ou l'augmentation de la valeur d'un élément d'actif ne constituent pas des charges déductibles pour la détermination du résultat fiscal (BOI-BIC-CHG-20). Elles peuvent,
éventuellement, donner lieu à un amortissement calculé en fonction de la durée d'utilisation du bien acquis.
En conséquence, ne peuvent être constituées en franchise d'impôt pour faire face
ultérieurement à des dépenses de cette nature les provisions suivantes.
1. Provisions pour renouvellement du matériel et de l'outillage constituées par les entreprises propriétaires de leur
matériel
40
La Haute Assemblée a, notamment, refusé la déduction :
- d'une « provision pour fonds de renouvellement des installations », dès lors que la
dépense à laquelle cette provision était destinée à faire face avait pour effet d'augmenter la consistance de l'actif de l'entreprise ou pour but d'opérer des amortissements afférents à des exercices
futurs (CE, arrêt du 26 juin 1968, n°
65817) ;
- de provisions destinées à couvrir des dépenses de prospection et d'équipement que devait
engager une société pour adjoindre à son activité de représentant en publicité et de fabricant de produits d'entretien, menacée par les événements de guerre, un commerce d'achat, de ramassage, de
triage et de vente de cheveux et matières analogues destinés à l'industrie textile, dès lors que ces dépenses avaient pour effet de modifier la consistance de l'actif de l'entreprise (CE, arrêt du 6
mars 1959, n° 84260, RO, p. 372).
Remarque : Les entreprises concessionnaires ou locataires sont, en revanche,
autorisées à déduire de leur résultat fiscal des provisions pour le renouvellement des matériels et outillages qu'elles doivent, en fin de concession ou de bail, restituer en bon état à l'autorité
concédante ou au bailleur (BOI-BIC-PROV-30-30-20-10).
2. Provisions afférentes à des « dépenses pour travaux de construction ou de reconstruction d'immeubles »
50
Ces dépenses sont considérées (même lorsque, s'agissant d'immeubles sinistrés par faits de
guerre, une partie des frais de reconstruction n'est pas couverte par l'indemnité de dommages de guerre) comme des dépenses d'investissement et ne peuvent donner lieu qu'à un amortissement annuel au
fur et à mesure de la dépréciation du capital ainsi reconstitué (CE, arrêt du 12 février 1952, n° 8415, RO, p. 22 et CE, arrêt du 20 février 1963, n° 31962, RO, p. 286).
60
De même, les dépenses afférentes à des travaux qui n'ont pas pour objet de réparer un
immeuble mais de l'améliorer et, par suite, d'accroître la valeur de l'actif immobilisé, ne peuvent faire l'objet d'une provision
(CE, arrêt du 21 janvier 1972, n°
80309).
En revanche, il a été jugé que les travaux de réfection de la toiture de bâtiments utilisés
par une entreprise pour son exploitation constituent, par leur nature même, et dès lors que leur utilité n'est pas contestée, des travaux de réparation susceptibles de figurer dans les charges
déductibles du résultat fiscal. L'entreprise est dès lors fondée à faire face à cette dépense au moyen d'une provision
(CE, arrêt du 21 juillet 1972, n°
84355).
3. Biens donnés en location dans le cadre d'un contrat de crédit-bail
70
L'article 39
quinquies I du code général des impôts (CGI) prévoit, pour les contrats conclus à partir du 1er janvier 1996, que les entreprises qui donnent en location un bien immobilier dans les
conditions prévues au 2 de l'article L. 313-7 du code monétaire et financier peuvent, quel que soit leur statut,
constituer en franchise d'impôt une provision pour étaler la prise en charge de la perte supportée en fin de contrat du fait d'un prix de levée d'option plus faible que la valeur nette comptable de
l'immeuble (BOI-BIC-PROV-30-30-30).
Remarque : Certaines provisions spéciales constituées en vertu de textes
particuliers permettent toutefois la déduction en franchise d'impôt de dépenses ayant pour but l'acquisition d'investissements. C'est le cas du régime spécial des provisions en faveur des entreprises
de presse prévu à l'article 39 bis A du CGI et à
l'article 39 bis B du CGI (BOI-BIC-PROV-60-60-20) et des provisions pour investissement qui
peuvent être constituées par les sociétés coopératives de production (SCOP) dans le cadre de la participation des salariés aux résultats de l'entreprise, prévues au 3 du II de
l'article 237 bis A du CGI (BOI-BIC-PTP-10-20-10-20 au II § 20 et
suiv.).
Il ne s'agit cependant pas de véritables dérogations aux règles relatives aux provisions
proprement dites qui ont pour unique objet de faire face à des pertes ou à des charges d'exploitation. Il convient en effet d'observer que les déductions susvisées, bien que désignées sous le nom de «
provisions », constituent en réalité de véritables réserves dont la déduction au plan fiscal a été autorisée par des textes particuliers (BOI-BIC-PROV-10).
II. La perte ou la charge envisagée doit être déductible fiscalement
80
La charge faisant l'objet de la provision devra remplir les conditions édictées par le 1 de
l'article 39 du CGI et notamment être le résultat d'une opération effectuée dans l'intérêt de l'entreprise et entrant dans le
cadre d'une gestion normale.
90
Pour la définition des charges déductibles fiscalement, il conviendra de se reporter aux
explications données dans la division BOI-BIC-CHG.
Il est seulement rappelé que certaines dépenses sont, en application de dispositions
spéciales, exclues des charges déductibles. Il en est ainsi de certains impôts (impôt sur le revenu et impôt sur les sociétés notamment), des amendes et des pénalités visées au 2 de
l'article 39 du CGI, des dépenses de caractère somptuaire prévues au 4 de l'article 39 du CGI, etc. C'est ainsi qu'une provision
pour impôt à payer ne peut être admise en déduction du résultat fiscal d'un exercice donné si l'impôt considéré n'est pas lui-même fiscalement déductible
(BOI-BIC-PROV-30-20-20).
100
Le Conseil d'État a ainsi jugé que ne peut être admise en déduction pour la détermination
du résultat fiscal une provision destinée à couvrir des pénalités pour paiement tardif d'impôts exclus des charges déductibles
(CE, arrêt du 27 octobre 1967, n° 70659 et n°
70660).
Par ailleurs, le Conseil d'État a jugé que, dès lors que les stipulations d'un accord
conclu entre une société en commandite simple et un bailleur de fonds conféraient à l'apporteur la qualité d'associé commanditaire, la société n'était pas autorisée à constituer une provision pour
procès destinée à faire face au paiement des sommes éventuellement dues à ce bailleur de fonds en raison de sa participation au capital.
Selon les termes de l'accord, l'apport des capitaux procurés par le bailleur à la société
avait pour contrepartie une participation aux bénéfices et aux chiffres d'affaires ainsi qu'à la plus-value dégagée en cas de cession du fonds, laquelle ne pouvait intervenir sans l'accord du
bénéficiaire (CE, arrêt du 23 juillet 1976,
n° 98270).
III. La perte ou la charge envisagée doit incomber à l'entreprise
110
Une provision ne peut être constituée en franchise d'impôt que lorsque la perte ou la charge
qu'elle est destinée à couvrir incombe à l'entreprise. C'est-à-dire que la réalisation de cette perte ou de cette charge doit se traduire, pour cette dernière, par une diminution de son actif net.
120
C'est ainsi que, même si elle apparaît hautement probable, la perte d'un matériel dont
l'entreprise n'est ni propriétaire ni responsable, ne peut donner lieu à la constitution d'une provision.
130
Il a par ailleurs été jugé qu'une société n'était pas fondée à déduire de son résultat
fiscal une provision pour dépréciation de son fonds de commerce, ce dernier n'étant pas inscrit à l'actif du bilan
(CE, arrêt du 16 mars 1977, n° 89010).
140
Cas particulier : Immobilisations acquises avec clauses de réserve de propriété
(BOI-BIC-AMT-10-20 au I-J § 110). | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-20-10-10 | https://bofip.impots.gouv.fr/bofip/6408-PGP.html/identifiant=BOI-BIC-PROV-20-10-10-20170802 | 2017-08-02 00:00:00 | 9063e5f33a85dfcf4435a00bf0e50c62c72f70366e16896a78676e291003140f | [
-0.0019647195003926754,
0.03913133591413498,
-0.01620059460401535,
0.008836503140628338,
0.03965628892183304,
-0.022985011339187622,
-0.06215883418917656,
0.031405892223119736,
0.016945937648415565,
-0.09044080227613449,
-0.026095999404788017,
0.013821221888065338,
-0.0349234901368618,
-0.02359936572611332,
-0.04216187447309494,
0.04640689864754677,
0.03660860285162926,
0.03478614613413811,
-0.013492614030838013,
-0.00013999841758050025,
0.05137740820646286,
0.07259444147348404,
-0.0019938270561397076,
0.06667286157608032,
0.01292386744171381,
0.056083302944898605,
0.011288831941783428,
-0.05572601407766342,
-0.07010337710380554,
0.00635027140378952,
0.0023418108467012644,
-0.0768689215183258,
0.022903190925717354,
0.04513532668352127,
0.023738401010632515,
-0.0467812716960907,
0.009540872648358345,
0.011208804324269295,
0.028564108535647392,
-0.001587849110364914,
0.03226775303483009,
0.041781358420848846,
0.04631945863366127,
0.06336300075054169,
0.03871304169297218,
0.015238147228956223,
-0.013568219728767872,
0.05536697059869766,
-0.03854501247406006,
0.11520808190107346,
0.00445255683735013,
0.05025307089090347,
-0.0027189815882593393,
-0.015761902555823326,
0.008362949825823307,
-0.005017239134758711,
-0.10591152310371399,
0.046168867498636246,
0.06778883934020996,
-0.054795872420072556,
-0.03493984043598175,
-0.0028830389492213726,
0.00008302416244987398,
-0.06035884842276573,
-0.04661712795495987,
-0.05079437047243118,
0.04315081611275673,
-0.033352021127939224,
0.08697184175252914,
0.011563381180167198,
0.02393435873091221,
-0.01305110938847065,
0.012178272940218449,
0.027780160307884216,
0.042934294790029526,
0.04649999737739563,
0.0019571364391595125,
0.010730461217463017,
0.06932024657726288,
-0.0011905052233487368,
-0.06988456845283508,
0.007440824992954731,
0.03023585118353367,
0.05311084911227226,
-0.06228014826774597,
-0.020227259024977684,
0.04390532895922661,
0.038941800594329834,
0.018584731966257095,
-0.030301343649625778,
-0.018140332773327827,
0.04509878531098366,
-0.01449370663613081,
0.04603170230984688,
0.015306656248867512,
0.0015411130152642727,
-0.040629204362630844,
-0.03296172246336937,
0.07615799456834793,
0.008397297002375126,
-0.0016354821855202317,
0.012102879583835602,
0.06434793770313263,
-0.018581585958600044,
0.06333872675895691,
-0.06839272379875183,
-0.02767578512430191,
0.040495432913303375,
-0.0402810163795948,
-0.05548260360956192,
0.024695686995983124,
-0.0026443195529282093,
-0.04341025650501251,
-0.011939370073378086,
-0.008531678467988968,
0.07018726319074631,
-0.008962308056652546,
-0.00654502771794796,
0.03767046332359314,
0.09389113634824753,
-0.0013778666034340858,
-0.10069113969802856,
-0.013096233829855919,
-0.05170845985412598,
-0.07174726575613022,
-0.03386635333299637,
-0.05431976541876793,
-0.0423542745411396,
-0.07335818558931351,
0.019990362226963043,
0.07533884793519974,
0.005769562441855669,
0.03010508604347706,
-0.010642592795193195,
-0.024588853120803833,
-0.00934089906513691,
0.014810006134212017,
0.07737835496664047,
0.024707742035388947,
-0.0004890429554507136,
-0.05898595228791237,
0.008144517429172993,
-0.00776363629847765,
0.015669483691453934,
-0.025699974969029427,
0.001461316249333322,
-0.05337642878293991,
-0.02407948486506939,
0.02348478138446808,
-0.029103484004735947,
-0.06346824020147324,
0.03362952172756195,
0.006816611159592867,
0.05929829552769661,
0.007118135690689087,
0.03079729713499546,
-0.0016159415245056152,
0.028454821556806564,
-0.04587038233876228,
-0.029450956732034683,
-0.015122213400900364,
0.08838504552841187,
0.03865112364292145,
-0.06407343596220016,
-0.03143404424190521,
-0.09196539968252182,
0.01146293617784977,
0.05636052042245865,
0.059215251356363297,
0.009784230962395668,
-0.045861657708883286,
-0.022995736449956894,
0.018800081685185432,
-0.006886682007461786,
-0.010498701594769955,
-0.07340751588344574,
-0.04453578591346741,
0.0299264844506979,
-0.1229977235198021,
0.0585329532623291,
-0.012796115130186081,
-0.043373364955186844,
-0.013051845133304596,
0.010011491365730762,
-0.0044965618290007114,
0.044334981590509415,
-0.021084565669298172,
-0.08765046298503876,
0.0721604973077774,
0.012933515943586826,
-0.006710384041070938,
-0.019986307248473167,
-0.06670630723237991,
0.026573332026600838,
0.01857033744454384,
-0.026528790593147278,
-0.03249169513583183,
0.019435912370681763,
0.027843257412314415,
-0.009923332370817661,
-0.011339186690747738,
0.03733757138252258,
-0.046994648873806,
0.014251249842345715,
0.013614637777209282,
-0.09602517634630203,
0.0433131605386734,
-0.001181347412057221,
-0.023911351338028908,
-0.0008134242962114513,
0.020979883149266243,
-0.009788156487047672,
-0.003288746578618884,
0.017263706773519516,
-0.0012664471287280321,
-0.0352284237742424,
-0.03823043778538704,
-0.010446417145431042,
0.023978082463145256,
0.012507664039731026,
-0.025558562949299812,
-0.05106961354613304,
-0.06901075690984726,
-0.01951138861477375,
0.048765454441308975,
0.001157850492745638,
-0.025693923234939575,
-0.012737858109176159,
-0.03243904188275337,
-0.026386253535747528,
0.03126292675733566,
-0.04068213328719139,
-0.020054593682289124,
-0.050261035561561584,
0.026392007246613503,
-0.016998527571558952,
-0.009480026550590992,
0.044656507670879364,
-0.04634125158190727,
0.030302321538329124,
0.013166357763111591,
-0.019201403483748436,
-0.00800130795687437,
0.036324016749858856,
0.08652441203594208,
-0.033288273960351944,
-0.03976176306605339,
0.021719735115766525,
-0.00392112135887146,
0.05511697009205818,
-0.0027857518289238214,
0.021573519334197044,
-0.04702836275100708,
0.054416824132204056,
-0.007522259373217821,
-0.0868653729557991,
0.02957245148718357,
-0.01892881654202938,
0.015354215167462826,
-0.061513081192970276,
-0.015573570504784584,
-0.00008274451829493046,
-0.013613173738121986,
-0.0028576189652085304,
0.021764252334833145,
-0.07319487631320953,
0.0773298591375351,
0.058912526816129684,
-0.022744152694940567,
-0.014356342144310474,
-0.010463272221386433,
-0.011341013945639133,
-0.004667030181735754,
0.05829527974128723,
0.006364194676280022,
0.00579852657392621,
-0.01858629658818245,
-0.007780588231980801,
0.05439486727118492,
-0.005178609397262335,
0.03457125648856163,
-0.01614745333790779,
-0.07007548213005066,
-0.014792239293456078,
-0.03594978526234627,
0.04442306607961655,
0.015040228143334389,
0.011877506971359253,
-0.02314057946205139,
0.044473811984062195,
-0.03256622701883316,
0.0314633809030056,
-0.03844413906335831,
0.05769653618335724,
0.00277422065846622,
0.0010276216780766845,
-0.015907274559140205,
0.06846807152032852,
-0.020014317706227303,
-0.006874970160424709,
-0.020886721089482307,
-0.031836677342653275,
0.025925355032086372,
0.021414494141936302,
-0.010368077084422112,
0.029238412156701088,
-0.024510148912668228,
-0.01123860478401184,
0.0005186083726584911,
0.03198978677392006,
-0.0506628192961216,
0.020483147352933884,
0.0031756856478750706,
-0.032362356781959534,
0.002167970174923539,
-0.016336267814040184,
0.002980560529977083,
0.022800708189606667,
-0.0970856249332428,
0.021456435322761536,
-0.06564906239509583,
0.036719467490911484,
0.005269061308354139,
-0.006742639932781458,
0.030075857415795326,
-0.04370495676994324,
-0.03376185894012451,
0.015092937275767326,
-0.03621458262205124,
0.004585615359246731,
0.010346542112529278,
0.030424751341342926,
0.03751780092716217,
-0.033009883016347885,
0.015614427626132965,
0.05188196524977684,
0.046770960092544556,
-0.027450909838080406,
0.013506733812391758,
0.036390937864780426,
0.016115982085466385,
-0.05136875808238983,
-0.062438275665044785,
-0.02826908975839615,
0.052510302513837814,
-0.030992045998573303,
-0.030536791309714317,
0.003912458196282387,
0.00344972126185894,
0.004571026656776667,
-0.02742195315659046,
0.019584184512495995,
0.02168210782110691,
0.03200563043355942,
-0.009000268764793873,
-0.01008086372166872,
0.0010896059684455395,
0.025795673951506615,
0.005264893639832735,
-0.012647348456084728,
0.02140127494931221,
0.007938312366604805,
-0.05185365676879883,
-0.0050815800204873085,
-0.009987607598304749,
0.038473617285490036,
0.051595237106084824,
0.03742422163486481,
-0.010131544433534145,
0.05722387507557869,
-0.007634838577359915,
0.016294430941343307,
-0.01575275883078575,
0.05118301510810852,
-0.02637413889169693,
0.03497856482863426,
-0.034283798187971115,
0.05277704447507858,
-0.02211158163845539,
-0.011153051629662514,
0.00528414873406291,
0.016896573826670647,
0.056683555245399475,
0.007009946275502443,
0.017413083463907242,
0.02603069134056568,
-0.000729330291505903,
-0.0476028136909008,
-0.004039584193378687,
0.031822968274354935,
-0.020337598398327827,
-0.017573494464159012,
-0.004886407870799303,
0.005158951506018639,
0.007189743686467409,
-0.0037087248638272285,
0.03982236981391907,
0.0013742897426709533,
0.04018038511276245,
0.0025633969344198704,
-0.03134472668170929,
-0.02472790889441967,
0.012741712853312492,
-0.0047393739223480225,
0.018963810056447983,
0.024465514346957207,
0.017392726615071297,
-0.06949567049741745,
0.027178136631846428,
0.029765084385871887,
0.06374114751815796,
-0.020653149113059044,
0.04282882809638977,
-0.0734570249915123,
0.0020910080056637526,
0.0550750270485878,
0.021721959114074707,
0.09423156827688217,
0.15228036046028137,
-0.02097800001502037,
0.006961449049413204,
0.0475078821182251,
0.016878899186849594,
-0.029507631435990334,
-0.004139244556427002,
-0.04005792364478111,
0.04070568457245827,
0.02022514119744301,
-0.03217858448624611,
0.02098521962761879,
-0.03268805891275406,
0.000859243213199079,
-0.0473128966987133,
0.013852871023118496,
-0.03515923023223877,
0.007192977704107761,
-0.017561959102749825,
-0.004099974408745766,
0.02354997582733631,
-0.021171366795897484,
0.04790906235575676,
0.0645599439740181,
0.027007196098566055,
-0.039085354655981064,
0.03315985947847366,
-0.03725619986653328,
0.014783406630158424,
0.012449092231690884,
0.022954311221837997,
0.027855752035975456,
-0.07407232373952866,
0.053254175931215286,
0.02441878616809845,
0.0499490387737751,
0.01849166490137577,
0.018212515860795975,
-0.026616333052515984,
0.022938042879104614,
-0.011053868569433689,
-0.022565465420484543,
0.01703888736665249,
0.011899732984602451,
-0.017056060954928398,
0.006955790799111128,
0.03166893497109413,
-0.003135732840746641,
0.016721518710255623,
0.0019377457210794091,
0.012381048873066902,
-0.024525877088308334,
-0.013086315244436264,
0.04494377225637436,
-0.01127588003873825,
0.044531602412462234,
0.029987141489982605,
0.020320026203989983,
-0.0070930724032223225,
0.031310077756643295,
-0.03287849947810173,
-0.0493466891348362,
0.0043247113935649395,
0.0023613821249455214,
-0.042540840804576874,
0.019878622144460678,
0.01226713415235281,
0.03434871882200241,
0.004450105596333742,
-0.07635381072759628,
-0.009446862153708935,
0.01579984650015831,
0.0183084886521101,
0.003101886250078678,
-0.06390567868947983,
-0.019146475940942764,
0.026035545393824577,
0.036340244114398956,
-0.029077300801873207,
-0.06197194755077362,
0.004630637355148792,
-0.00468349177390337,
-0.017091041430830956,
-0.03171344846487045,
-0.01363970898091793,
-0.029003731906414032,
0.025696851313114166,
0.020376896485686302,
0.06707259267568588,
-0.028629163280129433,
0.023716401308774948,
0.009644700214266777,
-0.04786977544426918,
-0.0047057922929525375,
0.014774554409086704,
-0.06847352534532547,
0.0004063999222125858,
-0.03040466085076332,
-0.03734613582491875,
-0.04593042656779289,
-0.006367681547999382,
0.019678298383951187,
-0.007254606578499079,
0.03333469107747078,
0.005494605749845505,
-0.008083229884505272,
0.00474925059825182,
0.023813463747501373,
0.009549681097269058,
-0.0063734473660588264,
0.0471242256462574,
0.0322297029197216,
-0.03587392345070839,
0.015783771872520447,
0.002605343470349908,
0.0174558162689209,
0.011946122162044048,
0.003941582981497049,
0.027156932279467583,
0.030324717983603477,
0.03450115770101547,
0.07046977430582047,
-0.025777053087949753,
-0.0035268119536340237,
0.044513970613479614,
-0.0291779562830925,
0.018092719838023186,
0.003264877712354064,
-0.04429768770933151,
-0.026558730751276016,
-0.026363344863057137,
0.004525449592620134,
-0.004957248456776142,
0.038176149129867554,
-0.006559415720403194,
-0.014635764993727207,
-0.0402691476047039,
-0.048279039561748505,
-0.010783776640892029,
-0.004747942090034485,
0.024046190083026886,
0.01324096042662859,
-0.03368302434682846,
-0.03355289623141289,
-0.0051096235401928425,
-0.0016106624389067292,
0.019956110045313835,
0.0463797003030777,
0.04171401634812355,
-0.004851150792092085,
0.009040351957082748,
0.0010099358623847365,
-0.02380259707570076,
0.03532593697309494,
0.03904569894075394,
-0.027187472209334373,
-0.04503368213772774,
0.018207520246505737,
-0.024322589859366417,
-0.012638996355235577,
-0.04215078055858612,
0.025258809328079224,
-0.009108360856771469,
0.02083841897547245,
-0.013340522535145283,
0.04576988145709038,
-0.0181940458714962,
0.020003944635391235,
-0.021766260266304016,
0.028179265558719635,
-0.010614329017698765,
0.018045106902718544,
-0.05949288606643677,
0.06438180804252625,
0.06174570694565773,
0.0099305659532547,
0.0547778457403183,
0.023255880922079086,
-0.02837339974939823,
-0.00832832045853138,
0.028916528448462486,
0.014268020167946815,
0.013311552815139294,
-0.0401899628341198,
-0.004061076790094376,
-0.03805440291762352,
-0.0052020070143043995,
0.020957984030246735,
0.019044356420636177,
-0.07492043077945709,
-0.06099751964211464,
0.028437813743948936,
-0.0033387707080692053,
0.046244218945503235,
0.010875502601265907,
0.017244776710867882,
0.04339771717786789,
0.003155088284984231,
-0.02193981222808361,
-0.07282812893390656,
-0.0116115128621459,
0.00196278584189713,
-0.021069517359137535,
0.04464472457766533,
-0.01998438872396946,
-0.03963031992316246,
0.01452096551656723,
0.01272616907954216,
-0.0389983244240284,
-0.00849369540810585,
-0.04481570050120354,
-0.0178599301725626,
-0.007020473945885897,
-0.03661461919546127,
0.029863201081752777,
-0.024771686643362045,
-0.0276836808770895,
0.030219290405511856,
-0.017251133918762207,
-0.05235927924513817,
0.003892989596351981,
-0.06340540945529938,
-0.04546866565942764,
-0.01813400350511074,
0.0047165886498987675,
-0.012706777080893517,
0.057165831327438354,
0.03430374339222908,
0.021519143134355545,
0.0343027226626873,
-0.021391717717051506,
0.028856676071882248,
-0.005037651397287846,
-0.014959942549467087,
0.0471690371632576,
-0.0341198593378067,
0.03160732612013817,
0.014001213014125824,
-0.03180455416440964,
-0.026025939732789993,
-0.012472948990762234,
0.016379158943891525,
0.03927142545580864,
0.04393604397773743,
0.04702199622988701,
0.00027522517484612763,
-0.04714331775903702,
0.05309011787176132,
0.012774677947163582,
0.02222137711942196,
0.06727194786071777,
-0.020929675549268723,
-0.019950974732637405,
-0.0029526501893997192,
-0.011457151733338833,
-0.04611843079328537,
-0.03489493578672409,
-0.020263591781258583,
-0.05832373723387718,
-0.02008831687271595,
-0.057725053280591965,
0.0280597060918808,
0.01232000719755888,
0.01166840922087431,
0.017538143321871758,
0.007532787974923849,
0.031095022335648537,
-0.022347085177898407,
0.0209660567343235,
-0.001208191504701972,
0.023998675867915154,
-0.002637558151036501,
-0.044410865753889084,
-0.0016486764652654529,
0.04468178376555443,
0.01313291396945715,
0.005713212303817272,
-0.01719345524907112,
0.014803428202867508,
-0.021626858040690422,
0.022023817524313927,
0.043501533567905426,
0.0645812526345253,
-0.0018881050636991858,
-0.020396070554852486,
-0.03138417750597,
-0.007541158236563206,
-0.03555583953857422,
-0.0016579747898504138,
-0.020807217806577682,
0.015149184502661228,
-0.004397057928144932,
0.042434144765138626,
0.0033098170533776283,
0.005570047069340944,
-0.013655177317559719,
-0.04465866461396217,
-0.01770014688372612,
0.014505831524729729,
0.06564930081367493,
0.0852121040225029,
0.034875258803367615,
0.04728313907980919,
0.009933319874107838,
-0.018743906170129776,
0.01818283647298813,
0.0569014810025692,
0.037574652582407,
0.033126167953014374,
0.03876219317317009,
-0.016258930787444115,
0.003219328820705414,
-0.014774089679121971,
-0.0029884104151278734,
0.016711849719285965,
-0.012532652355730534,
0.02028939314186573,
-0.05437186732888222,
0.008635558187961578,
-0.04278229549527168,
-0.016689147800207138,
-0.010747778229415417,
0.03544288128614426,
-0.020472707226872444,
0.049667567014694214,
0.003061724826693535,
-0.07351222634315491,
0.048258185386657715,
0.008601413108408451,
0.08017776161432266,
0.04289384186267853,
-0.007408821489661932,
-0.03054586984217167,
0.020616941154003143,
0.006497765425592661,
0.04205366596579552,
-0.0380820706486702,
-0.011784808710217476,
-0.009185449220240116,
0.07270080596208572,
-0.04380065202713013,
0.004301024135202169,
-0.026981839910149574,
-0.0543033666908741,
0.036001820117235184,
0.06303227692842484,
-0.045839518308639526,
0.03924989700317383,
-0.00459900451824069,
-0.030103817582130432
] |
I. Gérants dépositaires ou succursalistes
A. Principes
1
Le propriétaire d'un fonds de commerce peut en confier l'exploitation à un employé salarié,
gérant ou directeur. Le gérant n'est considéré comme un salarié que s'il est placé dans un état de subordination vis-à-vis de son employeur. Cette situation ne peut, en règle générale, s'apprécier
qu'au vu du contrat et des circonstances de fait.
L'article L. 7321-2 du code du travail (C. trav.) a toutefois
précisé les critères à retenir à l'égard des gérants dépositaires ou succursalistes (un dispositif similaire est prévu par l'article L. 7322-2 du code du travail à
l'égard des gérants non salariés des magasins d'alimentation à succursales multiples et des coopératives de consommation,
BOI-RSA-CHAMP-10-40-10 au II § 90 à 120).
Sont donc considérées comme des salariés les personnes dont la profession consiste
essentiellement soit à vendre des marchandises ou denrées de toute nature, des titres, des volumes, publications, billets de toute sorte qui leur sont fournis exclusivement ou presque exclusivement
par une seule entreprise industrielle ou commerciale, soit à recueillir les commandes ou à recevoir des objets à traiter, manutentionner ou transporter, pour le compte d'une seule entreprise
industrielle ou commerciale, lorsque ces personnes exercent leur profession dans un local fourni ou agréé.
En outre, l'article L. 7321-2 du code du travail attribue également la qualité de salarié aux
personnes qui, dans une entreprise industrielle ou commerciale, sont chargées par le chef d'entreprise ou avec son agrément de se mettre à la disposition des clients durant le séjour de ceux-ci dans
les locaux ou dépendances de l'entreprise en vue de recevoir d'eux des dépôts de vêtements ou d'autres objets ou de leur rendre des services de toute nature.
10
Les gérants dépositaires doivent être distingués des gérants libres.
Les gains des gérants libres sont passibles de l'impôt dans la catégorie des bénéfices
industriels et commerciaux conformément à la jurisprudence du
Conseil d’État du 26 juin 1968 (req. n°
68696). Un contribuable qui a exploité un fonds de commerce sous sa seule responsabilité et en prenant à sa charge tous les risques, moyennant le versement au propriétaire du fonds d'une redevance
forfaitaire trimestrielle, doit -nonobstant la circonstance qu'il ait été, au vu d'un contrat de travail et de bulletins de salaire, regardé par la juridiction prud'homale comme un directeur salarié-
être imposé à raison des profits de l'exploitation de l'entreprise, au titre des bénéfices industriels et commerciaux.
20
Les gérants dépositaires doivent également être distingués des gérants d'entreprise ou
gérants mandataires dont les gains relèvent de la catégorie des bénéfices non commerciaux en application de la jurisprudence du Conseil d'État du 22 mars 1954 (req. n° 16759, RO p. 39). Il a été jugé
que le gérant de l'une des succursales d'une société pour la vente au détail de marchandises a la qualité de gérant d'entreprise lorsqu'il jouit d'une entière liberté dans l'organisation de son
travail, engage et rémunère un personnel placé sous ses ordres exclusifs, couvre les frais tant de la publicité commerciale, qu'il assure à sa convenance, que de l'installation et de l'entretien des
locaux qui lui sont affectés.
Il en est ainsi alors même qu'il serait affilié à la Sécurité sociale et que la société
resterait propriétaire des stocks de marchandises, en fixerait les prix de vente et se réserverait le droit d'inspecter la succursale ainsi que d'en déplacer le gérant.
30
Les profits accessoires réalisés par les gérants dépositaires salariés en effectuant certaines
ventes ou en fournissant certains services pour leur propre compte ont le caractère de bénéfices commerciaux et doivent être imposés comme tels.
B. Application
1. Vendeurs de billets de La Française des Jeux
40
Selon la jurisprudence
du Conseil d'État du 23 mars 1966 (req. n°
53588), des vendeuses de billets de la société française des jeux travaillant dans des guérites mises gratuitement à leur disposition par un distributeur régional de billets qui peut à tout moment
leur en retirer l'usage, qui les approvisionne en billets, qui contrôle les ventes effectuées, redistribue entre les vendeuses les billets invendus qu'il se charge de restituer, s'il y a lieu, à une
caisse publique et qui les rémunère par une commission fixée par lui, doivent, encore qu'elles disposent d'une certaine liberté dans l'exercice de leur activité, être regardées comme se trouvant
vis-à-vis de leur employeur dans un état de subordination leur conférant la qualité de salariées.
2. Bibliothécaires des gares et tenanciers de kiosques à journaux de province
50
Les dispositions de l'article L. 7321-2 du code du travail
(cf. I-A § 1 à 30) s'appliquent aux bibliothécaires des gares et aux tenanciers des kiosques à journaux de province qui vendent pour le compte d'une entreprise de
messagerie de presse ainsi qu'aux gérants des « tabacs-bazars » installés dans les gares.
Les gains que retirent ces personnes des ventes d'objets, marchandises ou publications
qu'elles effectuent pour le compte de leur employeur sont passibles de l'impôt dans la catégorie des traitements et salaires.
En revanche, les ventes que les intéressés font pour leur propre compte ont le caractère de
bénéfices commerciaux quelle que soit leur importance.
3. Gérants de stations de distribution d'essence
60
Les gérants libres de stations de distribution d'essence sont des commerçants et sont imposés
comme tels.
En revanche, lorsque les gérants de ces stations agissent pour le compte d'employeurs ou de
mandants, leurs gains sont taxés dans la catégorie des traitements et salaires ou dans celle des bénéfices non commerciaux, selon la nature des clauses du contrat de gérance.
70
Mais, les gérants salariés qui procèdent, pour leur propre compte, à des dépannages, à des
réparations et à des ventes d'accessoires, de pneumatiques et de chambres à air, sont personnellement soumis aux impôts afférents à l'activité commerciale ou artisanale indépendante qu'ils exercent à
ce titre.
II. Journalistes
A. Rappel de la législation du travail
1. Définition
80
Le statut particulier des journalistes professionnels est défini par les
articles L. 7111-1 et suivants du code du travail.
Aux termes de l'article L. 7111-3 du code du travail, est
journaliste professionnel la personne qui a pour activité principale, régulière et rétribuée, l'exercice de sa profession dans une ou plusieurs entreprises de presse, publications quotidiennes et
périodiques ou agences de presse et qui en tire le principal de ses ressources.
Le correspondant, qu'il travaille sur le territoire français ou à l'étranger, est un
journaliste professionnel s'il reçoit des rémunérations fixes et remplit les conditions ci-dessus énoncées.
Sont assimilés aux journalistes professionnels les collaborateurs directs de la rédaction :
rédacteurs-traducteurs, sténographes-rédacteurs, rédacteurs-réviseurs, reporters-dessinateurs, reporters-photographes, à l'exclusion des agents de publicité et de tous ceux qui n'apportent, à un titre
quelconque, qu'une collaboration occasionnelle.
2. Nature de l'activité exercée
90
Toute convention par laquelle une entreprise de presse s'assure, moyennant rémunération, le
concours d'un journaliste professionnel est présumée être un contrat de travail. Cette présomption, instituée par l'article L. 7112-1 du
code du travail, subsiste quels que soient le mode et le montant de la rémunération ainsi que la qualification donnée à la convention par les parties.
Le journaliste professionnel répondant aux conditions ci-dessus définies est titulaire d'une
carte d'identité professionnelle délivrée dans les conditions fixées par une commission paritaire dite « commission de la carte d'identité des journalistes professionnels »
(C. trav., art. L. 7111-6 et C. trav., art. R. 7111-1 et suiv.).
Diverses dispositions assurent au journaliste un régime particulier en cas de résiliation du
contrat de travail (durée du délai de préavis, montant de l'indemnité de licenciement) ainsi qu'en matière de rémunération et de congés.
Les journalistes exerçant leur profession dans une ou plusieurs entreprises de communication
audiovisuelle ont la qualité de journalistes au même titre que leurs confrères de la presse écrite (C. trav., art. L. 7111-5).
B. Régime fiscal
1. Principe
100
Peuvent se prévaloir de la qualité de journaliste professionnel salarié les personnes
énumérées à l'article L. 7111-3 du code du travail (cf. II-A-1 § 80) et titulaires de la carte d'identité professionnelle.
Les rémunérations payées aux intéressés, dans l'exercice de leur activité, entrent dans la
catégorie des traitements et salaires.
Il n'y a pas lieu de distinguer suivant le mode de rémunération :
- paiement au mois lorsqu'ils travaillent à temps complet à la rédaction d'un
journal ;
- paiement à la « pige » lorsqu'ils collaborent à différentes entreprises de
presse.
L'article L. 7111-5 du code du travail précise que les
journalistes exerçant leur profession dans une ou plusieurs entreprises de communication au public par voie électronique ont la qualité de journaliste professionnels.
110
En revanche, demeurent exclus du bénéfice du statut de journaliste professionnel les
collaborateurs occasionnels qui exercent par ailleurs un autre métier (techniciens, ingénieurs, scientifiques, hommes politiques, syndicalistes, médecins auxquels un journal de grande information ou
une publication spécialisée peut demander un article). Les intéressés ont néanmoins la qualité de salariés lorsqu'ils sont placés dans un état de subordination vis-à-vis de la direction du journal.
120
Les commentaires concernant les allocations pour frais d'emploi de cette
profession figurent au I-E § 60 et suivants du BOI-RSA-CHAMP-20-50-10-30.
2. Cas particuliers
a. Hommes de lettres collaborant à des journaux, périodiques ou revues
130
Les rémunérations versées aux hommes de lettres qui collaborent à des journaux, périodiques ou
revues ont le caractère de salaires :
- lorsque les intéressés sont titulaires d'un contrat de louage de services et ont pour
occupation principale, régulière et rétribuée, de collaborer à un ou plusieurs journaux ou revues et en tirent le principal des ressources nécessaires à leur existence ;
- lorsqu'ils se sont engagés à fournir régulièrement et périodiquement au directeur de la
publication un travail dont la nature a été fixée à l'avance, quel que soit le mode de leur rémunération.
140
En dehors des deux cas énumérés au II-B-2-a § 130, les hommes de lettres
peuvent aussi être appelés à fournir occasionnellement à un directeur de journal ou de revue un article, une nouvelle, un conte ou un roman qui leur a été commandé. En général, il n'existe pas un
véritable lien de subordination entre les intéressés et la direction du journal. Le seul fait de la commande n'est pas suffisant pour permettre de considérer ces hommes de lettres comme des salariés.
Les rémunérations qu'ils perçoivent ont donc le caractère de recettes non commerciales (BOI-BNC).
b. Illustrateur-graveur
150
Selon la jurisprudence du Conseil d'État du 24 janvier 1949 (req. n° 96316),
l'illustrateur-graveur qui exécute des gravures originales dont il vend le droit de reproduction à des éditeurs et directeurs de journaux ne peut, eu égard tant à l'indépendance dont il jouit
vis-à-vis de sa clientèle qu'au caractère artistique de son activité, être regardé ni comme un salarié ni comme un artisan. Ses gains relèvent de la catégorie des bénéfices non commerciaux
(BOI-BNC).
3. Photographes de journaux de mode
160
Conformément à la jurisprudence du
Conseil d'État du 12 novembre 1969 (req.
n° 76384), une personne qui, sans posséder la carte de journaliste, est chargée de fournir à des journaux de mode des photographies de sujets choisis par ces derniers, est libre de l'organisation
de son travail et peut, à son gré, cesser sa collaboration à ces publications ne saurait être regardée comme se trouvant vis-à-vis de ces dernières dans l'état de subordination caractéristique du
salariat. Ses rémunérations doivent, par suite, être classées dans la catégorie des bénéfices non commerciaux (BOI-BNC).
4. Correspondants de presse
170
Les correspondants de presse qui sont placés dans un état de subordination vis-à-vis de leur
employeur ont la qualité de salarié. Il en est ainsi, en particulier, de ceux qui reçoivent des directives précises concernant la nature des événements à relater, la périodicité des articles et les
délais dans lesquels ils doivent être fournis. Pour faire valoir leurs frais professionnels, les intéressés ont, comme la généralité des salariés, le choix entre une déduction forfaitaire de 10 % et
le système des frais réels.
Dès lors que les correspondants de presse ont la qualité de journalistes professionnels, ils
peuvent bénéficier de l'allocation forfaitaire pour frais d'emploi applicable aux journalistes et prévue au 1° de l'article 81 du
code général des impôts. Pour plus de précisions sur les modalités d'application de cette allocation, il convient de se reporter au I-E-2 §
100 et suivants du BOI-RSA-CHAMP-20-50-10-30.
180
Les autres correspondants de presse sont des travailleurs indépendants dont les gains sont
déterminés suivant les règles applicables aux bénéfices non commerciaux.
5. Dessinateurs de journaux
190
Les dessinateurs de journaux, titulaires de la carte d'identité professionnelle de journaliste
prévue à l'article L. 7111-6 du code du travail qui collaborent aux journaux quotidiens, hebdomadaires ou périodiques, peuvent être
considérés comme des salariés de ces entreprises.
200
Néanmoins, selon la jurisprudence du Conseil d'État du 24 janvier 1949 (req. n° 96316), les
rémunérations afférentes à des travaux -tels que l'illustration d'ouvrages pour le compte d'un éditeur- qui n'entrent pas dans le cadre de leur activité de dessinateurs de journaux ont le caractère de
revenus non commerciaux.
210
Quant aux dessinateurs pigistes, leur situation fiscale doit être réglée dans les mêmes
conditions que celles des dessinateurs de journaux, suivant qu'ils sont ou non titulaires de la carte d'identité professionnelle de journaliste.
III. Mannequins
A. Rappel de la législation du travail
220
Les articles L. 7123-1 et
suivants du code du travail définissent la situation juridique des mannequins au regard du droit du travail.
1. Définition
230
En application de l'article L.
7123-2 du code du travail, est considérée comme exerçant une activité de mannequin toute personne qui est chargée soit de présenter au public, directement ou indirectement par reproduction de son
image sur tout support visuel ou audiovisuel, un produit, un service ou un message publicitaire, soit de poser comme modèle, avec ou sans utilisation ultérieure de son image, même si cette activité
n'est exercée qu'à titre occasionnel.
2. Nature de l'activité exercée
240
Tout contrat par lequel une personne physique ou morale s'assure, moyennant rémunération, le
concours d'un mannequin est présumé être un contrat de travail (C. trav., art. L. 7123-3).
Cette présomption subsiste quels que soient le mode et le montant de la rémunération ainsi que
de la qualification donnée au contrat par les parties. Elle n'est pas non plus détruite par la preuve que le mannequin conserve une entière liberté d'action pour l'exécution de son travail de
présentation.
250
Toutefois, n'est pas considérée comme salaire la rémunération due au mannequin à l'occasion de
la vente ou de l'exploitation de l'enregistrement de sa présentation par l'employeur ou tout autre utilisateur dès que la présence physique du mannequin n'est plus requise pour exploiter ledit
enregistrement et que cette rémunération n'est en rien fonction du salaire reçu pour la production de sa présentation, mais au contraire fonction du produit de la vente ou de l'exploitation dudit
enregistrement (C. trav., art. L. 7123-6).
B. Régime fiscal
260
Les rémunérations versées à des mannequins qui exercent leur activité dans les conditions
fixées par le code du travail sont imposables dans la catégorie des traitements et salaires.
Les « cachets » perçus à l'occasion de la réalisation d'un enregistrement sont imposables dans
la catégorie des traitements et salaires.
270
Les redevances perçues par le mannequin lors de la vente ou de l'exploitation de cet
enregistrement entrent dans la catégorie des bénéfices non commerciaux (BOI-BNC). | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-10-20-20 | https://bofip.impots.gouv.fr/bofip/6378-PGP.html/identifiant=BOI-RSA-CHAMP-10-20-20-20141208 | 2014-12-08 00:00:00 | b592de93e76c9793d0e5e56ca2bb4cd41bd688611d07e4c42b8ba66f454a8129 | [
-0.06360974907875061,
0.0216197706758976,
-0.019766222685575485,
-0.00949310977011919,
-0.022157441824674606,
-0.0708201676607132,
0.04291263967752457,
0.04973544925451279,
0.06588764488697052,
-0.047739241272211075,
-0.11832605302333832,
0.04217688366770744,
-0.03472986817359924,
0.04613037034869194,
-0.092969611287117,
0.02792608179152012,
0.09394872933626175,
-0.008928871713578701,
-0.008419180288910866,
-0.04634135589003563,
0.020085524767637253,
0.03153935819864273,
-0.05183006823062897,
0.03390485420823097,
-0.02782251313328743,
0.07734156399965286,
0.03124629706144333,
-0.09592089802026749,
-0.04365747794508934,
0.07154155522584915,
-0.006106298882514238,
-0.07815629988908768,
0.00011724506475729868,
0.047759443521499634,
0.018228478729724884,
-0.033671390265226364,
-0.04503081366419792,
0.021733418107032776,
0.015795739367604256,
-0.008416539989411831,
-0.014016181230545044,
0.021019387990236282,
-0.011453096754848957,
0.0646945908665657,
-0.016803069040179253,
0.031139519065618515,
-0.024836961179971695,
0.003773233387619257,
-0.06570979207754135,
0.049858931452035904,
0.009437430649995804,
0.0499836690723896,
-0.03823762387037277,
0.0031181680969893932,
0.01401771791279316,
0.03885551914572716,
-0.06013042852282524,
-0.03523119166493416,
0.0431407131254673,
-0.04742840304970741,
-0.021429911255836487,
-0.0025470051914453506,
-0.04014100506901741,
-0.06979043781757355,
-0.03686896711587906,
-0.050530124455690384,
0.039974287152290344,
-0.000993513036519289,
0.13147522509098053,
0.02275766059756279,
-0.010288831777870655,
0.04790656641125679,
-0.025395061820745468,
0.033154524862766266,
0.06688935309648514,
0.062007077038288116,
0.015910374000668526,
0.0034085605293512344,
0.0173944141715765,
0.04805285483598709,
-0.07280595600605011,
-0.016476238146424294,
0.05356256291270256,
0.07047031819820404,
-0.01273266226053238,
-0.02612503431737423,
0.01860952563583851,
-0.023479856550693512,
-0.011299587786197662,
-0.005856597796082497,
0.04582305997610092,
0.06124228239059448,
-0.014610392972826958,
0.027701009064912796,
0.03265601024031639,
0.04974306374788284,
-0.0009935733396559954,
0.028728468343615532,
0.07142973691225052,
-0.003446777816861868,
-0.011437790468335152,
0.01230393536388874,
0.04962095618247986,
0.013866931200027466,
0.024005858227610588,
-0.0946657806634903,
0.019757982343435287,
-0.031317200511693954,
0.030363313853740692,
0.0320083349943161,
-0.03589572757482529,
-0.05501993000507355,
-0.04371967539191246,
0.002436957089230418,
-0.007414521649479866,
0.031144674867391586,
0.01607145182788372,
0.03158922120928764,
0.01279850397258997,
0.04723213240504265,
-0.017031747847795486,
-0.04684801772236824,
-0.01806294545531273,
0.016131779178977013,
-0.059597793966531754,
-0.04741860181093216,
-0.048548564314842224,
-0.06037954241037369,
-0.008252599276602268,
-0.010726342909038067,
0.04887458309531212,
-0.033404525369405746,
-0.02265923283994198,
-0.005494662094861269,
0.01011879276484251,
-0.014739078469574451,
0.043843116611242294,
0.10609215497970581,
-0.005988022778183222,
-0.020070228725671768,
-0.040120046585798264,
0.006664417218416929,
-0.036421000957489014,
0.01698971353471279,
0.02381070703268051,
-0.025301817804574966,
-0.046958401799201965,
-0.06603232026100159,
0.007862557657063007,
-0.012287547811865807,
-0.013871397823095322,
0.0331236906349659,
0.014496277086436749,
-0.0248147863894701,
0.0011983498698100448,
0.004691848531365395,
-0.002161257667466998,
0.043765369802713394,
-0.0706205740571022,
0.0004792399995494634,
0.019729822874069214,
0.05248838663101196,
0.01737811602652073,
-0.015049651265144348,
-0.032112251967191696,
0.003679067362099886,
-0.008882708847522736,
0.039019595831632614,
0.0795687809586525,
-0.0027830800972878933,
-0.03578321263194084,
0.03552684187889099,
0.01947513222694397,
-0.0020272783003747463,
-0.01972423493862152,
0.009758423082530499,
0.00030934414826333523,
0.03848757594823837,
-0.0328911729156971,
0.05135444551706314,
0.046522222459316254,
-0.044935550540685654,
0.023541761562228203,
-0.007845758460462093,
0.00021906636538915336,
-0.007364323828369379,
-0.011870445683598518,
0.00698982086032629,
0.03003462217748165,
0.019527943804860115,
-0.01887713372707367,
0.03336969390511513,
-0.056382134556770325,
0.01680329255759716,
0.037608060985803604,
-0.0048659201711416245,
-0.026057599112391472,
0.05245927721261978,
0.009362592361867428,
-0.005220958963036537,
0.04511738196015358,
0.0352998822927475,
-0.0009504675981588662,
0.037318140268325806,
-0.024426192045211792,
-0.0981084555387497,
0.0013682993594557047,
-0.02139660157263279,
-0.10240590572357178,
-0.007993881590664387,
0.0057003553956747055,
0.031226221472024918,
0.026304733008146286,
0.07108697295188904,
-0.06669395416975021,
-0.000958352698944509,
0.012546788901090622,
-0.03593249246478081,
0.013091810047626495,
-0.008442802354693413,
-0.003050949890166521,
-0.0006157243624329567,
-0.08633240312337875,
-0.0570356510579586,
-0.009659538976848125,
0.012849478982388973,
-0.014893478713929653,
0.0041596428491175175,
-0.005939527880400419,
-0.06495784968137741,
0.027105165645480156,
-0.04377024620771408,
0.01131247729063034,
0.07395103573799133,
0.010185791179537773,
0.03896008059382439,
0.016880420967936516,
0.00505662988871336,
-0.050818026065826416,
-0.00963398814201355,
0.037916216999292374,
-0.0000018208720575785264,
0.024753756821155548,
0.021032415330410004,
-0.022654986009001732,
0.022774847224354744,
0.021015018224716187,
-0.04301184043288231,
-0.010297514498233795,
0.018625956028699875,
-0.03405313193798065,
0.04496925696730614,
-0.05384533479809761,
-0.00641837902367115,
0.050409913063049316,
-0.04449794068932533,
0.027708811685442924,
0.01166730746626854,
-0.0020225103944540024,
-0.023241952061653137,
0.0019667968153953552,
0.005536137148737907,
-0.022751033306121826,
-0.058370236307382584,
-0.006039411295205355,
-0.08282704651355743,
0.07786013931035995,
0.047107428312301636,
-0.01753428392112255,
-0.020228369161486626,
-0.04712918400764465,
-0.012401888146996498,
-0.030983710661530495,
0.044015321880578995,
0.005781588144600391,
0.0025709413457661867,
-0.04414926469326019,
-0.024955693632364273,
0.024943985044956207,
0.006102625746279955,
0.06762009859085083,
0.016069695353507996,
-0.057437632232904434,
-0.016981393098831177,
-0.0014635833213105798,
0.02490036003291607,
0.029619107022881508,
0.02205384522676468,
-0.036797236651182175,
0.014955060556530952,
-0.07626921683549881,
0.0339425727725029,
-0.047536589205265045,
0.060697294771671295,
0.030742017552256584,
-0.008909683674573898,
-0.049262404441833496,
0.000796424865256995,
0.0206840131431818,
-0.02858056128025055,
-0.06170205771923065,
-0.012153802439570427,
0.03334372863173485,
-0.004380001686513424,
0.01626044698059559,
-0.03971065953373909,
-0.011776828207075596,
-0.06325390189886093,
-0.03962130844593048,
0.06777378916740417,
-0.026502981781959534,
-0.007154285907745361,
0.004379083402454853,
-0.0041391002014279366,
0.007048530038446188,
0.010302473790943623,
-0.07423422485589981,
0.03609882667660713,
-0.06531381607055664,
-0.016703659668564796,
-0.09426682442426682,
0.05001150816679001,
-0.03284154459834099,
0.006470224820077419,
0.0171663761138916,
-0.009353346191346645,
-0.009574947878718376,
0.02809000387787819,
-0.03976067155599594,
-0.04324323311448097,
-0.00162069546058774,
0.012033199891448021,
0.014221328310668468,
-0.0565914586186409,
0.018536318093538284,
0.012621771544218063,
0.0222477987408638,
0.01826799102127552,
-0.006608943920582533,
0.037337567657232285,
0.07016273587942123,
-0.008374840952455997,
-0.061847954988479614,
-0.008600752800703049,
0.05082354694604874,
-0.03072836808860302,
0.009409787133336067,
-0.005225225351750851,
0.020265627652406693,
-0.0038242314476519823,
-0.0016507557593286037,
0.02140849269926548,
0.046281468123197556,
0.020802561193704605,
0.0056494781747460365,
-0.017944011837244034,
0.0015040553407743573,
0.048787787556648254,
-0.03754755109548569,
0.07188941538333893,
0.015134401619434357,
-0.02621389739215374,
0.008932783268392086,
0.048228632658720016,
0.05567236989736557,
0.02714739553630352,
0.012551003135740757,
0.05871739611029625,
0.005879861302673817,
-0.0532759390771389,
-0.037016384303569794,
0.04282136261463165,
0.005755182355642319,
0.018469421193003654,
-0.048460882157087326,
-0.006989643443375826,
-0.003206847468391061,
-0.03392699360847473,
0.02049674652516842,
-0.044571518898010254,
0.006119858007878065,
0.006779445800930262,
0.047625310719013214,
0.0007793463300913572,
0.010783887468278408,
0.03804316371679306,
-0.003608306171372533,
-0.022178245708346367,
-0.007098427973687649,
0.012810580432415009,
-0.03548135980963707,
-0.020681917667388916,
0.06438672542572021,
0.017483308911323547,
0.006545374169945717,
-0.0045215715654194355,
0.032015372067689896,
0.027080034837126732,
0.033414941281080246,
0.021073756739497185,
0.019276078790426254,
0.009515288285911083,
0.05413712188601494,
0.002529738936573267,
-0.01744040846824646,
0.00777440145611763,
-0.007127635646611452,
-0.023612020537257195,
0.012247122824192047,
-0.017836883664131165,
0.03180352598428726,
-0.014377137646079063,
0.027027083560824394,
-0.07128430902957916,
0.05959754064679146,
0.006252654828131199,
0.018390588462352753,
0.015821199864149094,
0.1689080148935318,
-0.0009449883364140987,
0.043333232402801514,
0.032608915120363235,
0.01609821990132332,
-0.04147287458181381,
-0.03490329533815384,
0.014288592152297497,
0.005719602108001709,
-0.011901467107236385,
-0.04112958535552025,
0.02182806469500065,
-0.08481082320213318,
0.0009881509467959404,
-0.009146034717559814,
-0.04914991930127144,
-0.0357326976954937,
0.00220789248123765,
-0.0627424418926239,
0.010652892291545868,
0.016376236453652382,
-0.02571207471191883,
-0.024031585082411766,
-0.0009137670276686549,
0.007613745518028736,
-0.06519629061222076,
-0.007840204983949661,
0.009097016416490078,
0.027502870187163353,
-0.0033405781723558903,
-0.018115002661943436,
0.06147293746471405,
-0.06900201737880707,
0.014781695790588856,
0.008551572449505329,
0.034180376678705215,
0.033349260687828064,
0.017503006383776665,
-0.03715377673506737,
0.03694116324186325,
-0.005757454317063093,
0.013602669350802898,
-0.010238970629870892,
0.006159660872071981,
-0.0048436690121889114,
-0.042282890528440475,
0.002536725252866745,
0.014452476054430008,
0.007239476311951876,
0.030676405876874924,
-0.011711099185049534,
0.07673536986112595,
0.014315692707896233,
0.028006229549646378,
-0.012321011163294315,
0.0007809509988874197,
-0.005401254165917635,
0.048851367086172104,
-0.06485641747713089,
0.010282118804752827,
-0.009819140657782555,
0.04519079253077507,
-0.026832906529307365,
0.04107257351279259,
0.01797609031200409,
-0.01792978122830391,
-0.022610433399677277,
0.006366430781781673,
-0.011489489115774632,
-0.11747697740793228,
0.005891038570553064,
0.023413754999637604,
0.04024267569184303,
-0.003678832435980439,
0.0018581768963485956,
-0.0015876141842454672,
0.002137334318831563,
0.08301449567079544,
0.0062657673843204975,
0.0026897203642874956,
0.05282842367887497,
-0.010158813558518887,
-0.03202962875366211,
-0.0056926230899989605,
0.025735007598996162,
0.03713548928499222,
0.024972451850771904,
0.031232476234436035,
-0.020131688565015793,
0.023283086717128754,
0.051183123141527176,
-0.022021636366844177,
-0.03596986457705498,
-0.0005131991347298026,
0.021110959351062775,
0.003916933201253414,
0.0035169092006981373,
0.005631389562040567,
0.006452725734561682,
0.0049041807651519775,
-0.02905665710568428,
-0.013215594924986362,
0.027136340737342834,
0.05526059865951538,
0.008639601059257984,
-0.009545359760522842,
0.0035775171127170324,
-0.03983183950185776,
0.03283584490418434,
0.04103904590010643,
0.018708910793066025,
0.021226990967988968,
0.035108115524053574,
-0.025174468755722046,
0.028795257210731506,
-0.05544159933924675,
-0.013682256452739239,
0.01557814609259367,
0.008899996057152748,
0.051108259707689285,
0.028846587985754013,
-0.07061723619699478,
0.032982733100652695,
-0.010012705810368061,
0.04026143625378609,
0.03125834837555885,
-0.011218002997338772,
-0.02451246976852417,
0.03566364198923111,
-0.04167903959751129,
-0.0382981039583683,
-0.038463007658720016,
0.019965024664998055,
-0.002710468601435423,
0.02309601567685604,
-0.06007201597094536,
-0.01615874655544758,
-0.03986366093158722,
0.038731615990400314,
-0.0052144452929496765,
-0.01976606622338295,
-0.03074747323989868,
-0.024598253890872,
-0.01867551915347576,
-0.020888179540634155,
0.0006872760714031756,
0.002883305074647069,
0.018491597846150398,
-0.04760492593050003,
0.0018788325833156705,
0.01416887529194355,
0.009450194425880909,
-0.023094700649380684,
-0.06823206692934036,
0.04250677302479744,
-0.03064519166946411,
-0.04155522584915161,
-0.010161965154111385,
-0.01900508441030979,
-0.010610810481011868,
-0.011950651183724403,
-0.0042053572833538055,
-0.0485539473593235,
-0.030887315049767494,
0.010009818710386753,
0.013153077103197575,
-0.05275598540902138,
0.018987681716680527,
-0.05633034557104111,
0.09597670286893845,
0.003937083296477795,
-0.012524785473942757,
-0.00040284974966198206,
0.021949265152215958,
0.0038333323318511248,
0.0027642182540148497,
-0.007007375359535217,
-0.024488383904099464,
0.008147102780640125,
-0.0618099682033062,
0.006439378950744867,
0.023777196183800697,
-0.022353865206241608,
-0.017767924815416336,
0.026989037171006203,
-0.005057662725448608,
0.027714459225535393,
0.02759452909231186,
0.0015507341595366597,
-0.07376843690872192,
-0.03213564306497574,
0.042789023369550705,
-0.01850460283458233,
-0.006807322613894939,
0.03228281810879707,
-0.0023768797982484102,
0.045231353491544724,
0.0157032273709774,
-0.00641730148345232,
-0.02365489862859249,
0.013868977315723896,
0.0219340231269598,
-0.026260459795594215,
-0.017474455758929253,
0.037296608090400696,
-0.02521621808409691,
0.022663403302431107,
0.013762997463345528,
0.016088539734482765,
-0.03189444914460182,
-0.06079243868589401,
-0.007028043735772371,
-0.02206665463745594,
-0.01346676517277956,
-0.009244791232049465,
-0.02461484633386135,
0.006523619871586561,
-0.022700952365994453,
-0.034991152584552765,
-0.007100317161530256,
0.03980999067425728,
-0.03923502564430237,
-0.015653368085622787,
0.008222503587603569,
-0.008656713180243969,
-0.007550577633082867,
-0.011489269323647022,
0.014149503782391548,
-0.01112829428166151,
-0.005058579612523317,
-0.018855586647987366,
0.01868855208158493,
-0.008415266871452332,
-0.045500051230192184,
-0.008531917817890644,
-0.015416420996189117,
-0.016791092231869698,
-0.003281005658209324,
0.017413878813385963,
-0.049850914627313614,
0.0021381196565926075,
0.05424065887928009,
0.016916465014219284,
-0.003089264966547489,
0.046744659543037415,
0.011118811555206776,
-0.048656314611434937,
0.042886439710855484,
0.01638234220445156,
0.06648201495409012,
0.02097635343670845,
0.00008654505654703826,
-0.039525363594293594,
-0.0294328723102808,
-0.06010020151734352,
0.023797882720828056,
0.015654966235160828,
-0.013515816070139408,
-0.0107636833563447,
-0.04673405736684799,
-0.050020646303892136,
0.04248632863163948,
-0.03777886554598808,
-0.012246999889612198,
0.019153229892253876,
0.0035362490452826023,
-0.03988857939839363,
0.00377303222194314,
0.019266510382294655,
-0.008782373741269112,
0.0097392238676548,
0.005000057630240917,
-0.017654435709118843,
0.03591631352901459,
0.006835400126874447,
0.06121159344911575,
0.032980769872665405,
0.012426293455064297,
0.02562236227095127,
-0.0025170939043164253,
0.025984348729252815,
0.025982769206166267,
0.035655174404382706,
-0.030009755864739418,
-0.023716125637292862,
0.016536299139261246,
-0.03691808134317398,
0.03383851796388626,
-0.008577540516853333,
-0.053955018520355225,
0.04073556140065193,
0.05063006654381752,
0.013034450821578503,
0.049507126212120056,
-0.01016171369701624,
0.02331877499818802,
-0.013270813971757889,
-0.010126925073564053,
-0.04084847494959831,
0.01390062551945448,
0.022751979529857635,
0.056860897690057755,
0.030955838039517403,
0.05678844451904297,
-0.015621395781636238,
0.020332075655460358,
-0.02096426486968994,
0.05548901855945587,
0.00041311816312372684,
0.021034959703683853,
-0.002082314109429717,
0.02686130255460739,
0.04832876846194267,
-0.029932400211691856,
-0.031838200986385345,
0.05137849226593971,
0.024177521467208862,
-0.024000883102416992,
0.05949748679995537,
-0.001408167416229844,
-0.018835240975022316,
-0.005378504283726215,
0.036811958998441696,
-0.02054743655025959,
-0.004976881667971611,
-0.01489316951483488,
-0.04388885945081711,
0.05621544271707535,
0.0307267215102911,
0.03225141763687134,
-0.057304203510284424,
-0.0007138114306144416,
-0.009680217131972313,
0.020914793014526367,
-0.008271005004644394,
0.07966884225606918,
0.07106626778841019,
0.010963626205921173,
-0.01172619592398405,
0.08335533738136292,
0.069346584379673,
0.005925721954554319,
-0.03429223597049713,
-0.04998801276087761,
0.09048263728618622,
-0.03026973269879818,
-0.04241790622472763,
0.012492137961089611,
0.07330816239118576,
0.03795058652758598
] |
1
En application des dispositions de
l'article 4 A du code général des impôts (CGI), sont
imposables à l'impôt sur le revenu :
- d'une part, les personnes qui ont en France leur domicile fiscal, en raison de l'ensemble de
leurs revenus .
Ainsi, sauf application des conventions fiscales internationales, les revenus non commerciaux de
source française ou étrangère réalisés par ces personnes sont imposables en France ;
- et, d'autre part, celles dont le domicile est situé hors de France, à raison de leurs seuls
revenus de source française.
10
Sont considérés, conformément aux dispositions de
l'article 164 B-I du CGI, comme revenus de source
française, au titre de la présente catégorie :
- les revenus provenant de l'exercice en France de professions indépendantes (sommes perçues en
rémunération d'une activité déployée en France, même si le contribuable a son installation professionnelle à l'étranger) ;
- les revenus tirés d'opérations de caractère lucratif au sens de
l'article 92 du CGI et réalisées en France.
20
Sont également considérés comme revenus de source française, aux termes du
II de l'article 164 B du CGI, lorsque le débiteur des revenus a son domicile fiscal ou est établi en France :
1°) les produits définis à
l'article 92 du CGI perçus :
- au titre des droits d'auteur ;
- par les inventeurs ;
2°) les produits perçus par les obtenteurs de nouvelles variétés végétales au sens des
articles L623-1 à
L623-16 du code de la propriété intellectuelle,
L623-17 à
L623-24 du code de la propriété intellectuelle
et L623-25 à L623-35 du code de la propriété
intellectuelle ;
3°) tous les produits tirés de la propriété industrielle ou commerciale et de droits
assimilés.
Cette disposition a une portée beaucoup plus générale que celle mentionnée au 1°). En effet,
s'agissant de la propriété industrielle, elle concerne tous les produits perçus au titre de la cession ou de la concession de brevets, de marques de fabriques, de procédés, techniques ou formules de
fabrication par les inventeurs, par leurs héritiers, ou par toute autre personne physique ou morale ;
4°) les sommes payées, en rémunération des prestations de toute nature fournies ou utilisées
en France, à des personnes physiques, à des sociétés ou à toutes autres personnes morales qui ne possèdent pas d'installation professionnelle dans notre pays.
30
Par ailleurs, sont passibles de l'impôt sur le revenu, les personnes de nationalité française
ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des revenus ou bénéfices (non commerciaux) dont l'imposition est attribuée à la France par une convention internationale
relative aux doubles impositions (CGI, art. 4
bis-2°).
40
Conformément aux dispositions de
l'article 182 B du CGI, donnent lieu à l'application
d'une retenue à la source lorsqu'ils sont payés par un débiteur établi en France à des personnes ou des sociétés relevant de l'impôt sur le revenu ou de l'impôt sur les sociétés, qui n'ont pas dans ce
pays d'installation professionnelle permanente :
- les sommes versées en rémunération d'une activité déployée en France dans l'exercice de
l'une des professions mentionnées à l'article 92 du CGI ;
- les produits définis à l'article 92 du CGI et perçus par les inventeurs ou au titre des
droits d'auteur, ceux perçus par les obtenteurs de nouvelles variétés végétales au sens des
articles L623-1 à
L623-16 du code de la propriété intellectuelle,
L623-17 à
L623-24 du code de la propriété intellectuelle
et L623-25 à L623-35 du code de la propriété
intellectuelle, ainsi que tous les produits tirés de la propriété industrielle ou commerciale et de droits assimilés ;
- les sommes payées en rémunération des prestations de toute nature fournies ou utilisées en
France ;
- les sommes, y compris les salaires, payées à compter du 1er janvier 1990, correspondant à
des prestations artistiques ou sportives fournies ou utilisées en France. | Bulletin officiel des finances publiques - impôts | BOI-BNC-CHAMP-30 | https://bofip.impots.gouv.fr/bofip/6455-PGP.html/identifiant=BOI-BNC-CHAMP-30-20120912 | 2012-09-12 00:00:00 | 6af30f697da1c790c00201d5b97d6db6bafbfd2b9a5bcaf033706692acaa7144 | [
-0.08630827814340591,
-0.004292786121368408,
0.03521813824772835,
0.0043048863299191,
-0.0501764640212059,
-0.07938895374536514,
-0.04656697437167168,
-0.003165619680657983,
0.005501740612089634,
-0.011363787576556206,
0.010864712297916412,
-0.0020819383207708597,
-0.07354981452226639,
0.007739214226603508,
-0.045391712337732315,
0.0073534054681658745,
0.08588042855262756,
0.007589289918541908,
-0.03967304155230522,
-0.0060446118004620075,
0.05264592170715332,
0.050463635474443436,
-0.05153482034802437,
0.09450875967741013,
-0.06930070370435715,
0.06289968639612198,
0.02886817418038845,
-0.10451482981443405,
-0.01239012647420168,
0.023830518126487732,
-0.0033741984516382217,
-0.027341725304722786,
0.004255307838320732,
0.07989883422851562,
0.030708758160471916,
-0.07308680564165115,
0.06760527193546295,
0.016552351415157318,
-0.03443441912531853,
-0.01818874105811119,
-0.031772252172231674,
0.002370330970734358,
-0.0020675715059041977,
0.06902169436216354,
0.039715543389320374,
0.03644421696662903,
-0.04024520516395569,
0.04563400521874428,
-0.04140270873904228,
-0.010447933338582516,
-0.02129157818853855,
0.03508389741182327,
-0.035389725118875504,
0.00029340447508729994,
0.023615682497620583,
0.06063152104616165,
-0.08031521737575531,
-0.0254322849214077,
0.046946726739406586,
-0.0477236807346344,
0.017288899049162865,
-0.003654095809906721,
0.05988133326172829,
-0.012656274251639843,
-0.047640375792980194,
-0.08977266401052475,
0.01703602820634842,
-0.04072295129299164,
0.13098502159118652,
0.03542430326342583,
-0.046395443379879,
-0.0037434836849570274,
-0.0019083444494754076,
0.0065252347849309444,
0.04649706557393074,
0.02301762066781521,
-0.02761547826230526,
-0.010824315249919891,
0.07657677680253983,
0.03625815361738205,
-0.01616096682846546,
-0.007343228906393051,
-0.008070309646427631,
0.038378726691007614,
-0.007172089070081711,
-0.04138246551156044,
-0.038759760558605194,
0.012934666126966476,
0.004185378551483154,
0.03456147015094757,
0.07068412005901337,
0.09925990551710129,
-0.06483852118253708,
-0.019192185252904892,
0.013802064582705498,
-0.004396701697260141,
0.01047738827764988,
0.027594055980443954,
0.04041416943073273,
0.034809213131666183,
-0.0478941984474659,
-0.005932292435318232,
0.05265314504504204,
-0.0150865837931633,
0.05160827934741974,
-0.08711368590593338,
-0.005273718386888504,
-0.01882355473935604,
-0.06415107846260071,
0.019584868103265762,
-0.029460659250617027,
0.00838125217705965,
-0.03220865875482559,
0.01083629485219717,
-0.03527286276221275,
0.08064062148332596,
-0.0002920727420132607,
0.040612246841192245,
0.04945603385567665,
0.06239979341626167,
-0.0033621389884501696,
-0.05169731751084328,
0.007773460354655981,
-0.035157810896635056,
-0.08434953540563583,
-0.04742417857050896,
-0.0015129500534385443,
0.02832246758043766,
-0.018208269029855728,
-0.005168191622942686,
0.06930100172758102,
0.01679040864109993,
-0.007351029198616743,
0.004546881187707186,
-0.024862151592969894,
-0.014854907058179379,
0.04381193965673447,
0.08364557474851608,
0.030782334506511688,
-0.04365222156047821,
-0.10368484258651733,
0.04068049043416977,
-0.0015559933381155133,
-0.005073418840765953,
-0.032366737723350525,
0.022967882454395294,
-0.017303550615906715,
-0.03482549637556076,
-0.002054804703220725,
-0.03728549927473068,
0.02556576207280159,
0.04040749743580818,
0.05791255086660385,
-0.0780504122376442,
0.005135745741426945,
0.014394570142030716,
0.014173079282045364,
0.027464909479022026,
-0.048268333077430725,
-0.026792068034410477,
0.038017235696315765,
0.056961338967084885,
0.012772158719599247,
0.010721010155975819,
0.020427880808711052,
-0.02768310159444809,
0.026386823505163193,
-0.011601454578340054,
0.03809497132897377,
0.05530368164181709,
0.004887249320745468,
0.04251660034060478,
0.015049968846142292,
-0.032671332359313965,
-0.013438069261610508,
-0.024793460965156555,
-0.023721657693386078,
-0.008378366939723492,
-0.0673595666885376,
0.1300763338804245,
0.030350491404533386,
-0.056821003556251526,
0.034413352608680725,
0.0021962118335068226,
-0.0007838349556550384,
0.025248341262340546,
-0.05128415301442146,
-0.0412541888654232,
0.010233311913907528,
0.008508271537721157,
-0.021431634202599525,
0.054430488497018814,
-0.04263982176780701,
0.0011408947175368667,
0.01835995726287365,
-0.02475552260875702,
-0.011493848636746407,
0.008319361135363579,
0.02480606734752655,
0.041621193289756775,
0.004682166036218405,
0.0025598062202334404,
0.026217840611934662,
0.014513297006487846,
-0.002693873830139637,
-0.031038282439112663,
-0.003454752266407013,
0.009033738635480404,
-0.04309641942381859,
-0.008573036640882492,
0.06682384759187698,
0.005697458051145077,
-0.003083050949499011,
0.0535934641957283,
-0.028806431218981743,
-0.057496748864650726,
-0.033835072070360184,
-0.016816377639770508,
0.053402360528707504,
-0.0213154349476099,
-0.0014460267266258597,
0.018565265461802483,
-0.040325336158275604,
-0.08054372668266296,
0.025954244658350945,
0.01933404430747032,
-0.037826087325811386,
0.03314445912837982,
0.02534729801118374,
-0.042008545249700546,
-0.03173467144370079,
0.005470156669616699,
0.028041396290063858,
0.002285095863044262,
-0.01809815689921379,
-0.028765015304088593,
-0.0371677465736866,
0.005244588479399681,
-0.03436850756406784,
-0.006588886026293039,
0.023401962593197823,
-0.023286687210202217,
0.039581380784511566,
0.0074279517866671085,
0.07355616986751556,
-0.028144381940364838,
0.05413363501429558,
-0.03125903755426407,
-0.013040867634117603,
0.05881524831056595,
-0.026048311963677406,
0.03320895880460739,
-0.017135126516222954,
0.0023287783842533827,
-0.02239084243774414,
-0.055115703493356705,
0.003024437464773655,
0.00512686837464571,
0.022465301677584648,
-0.040633756667375565,
-0.04369343817234039,
-0.013882618397474289,
0.022550195455551147,
-0.0027201499324291945,
-0.01940387673676014,
-0.04954314976930618,
0.07593921571969986,
-0.005165428388863802,
-0.002152655040845275,
-0.002402856480330229,
0.044119007885456085,
0.06492123007774353,
0.014985526911914349,
0.06921049952507019,
0.004986765328794718,
0.005665226373821497,
-0.011771850287914276,
-0.010755743831396103,
0.03303041309118271,
-0.0018617217428982258,
0.05544807389378548,
-0.006530742160975933,
-0.07414102554321289,
-0.020614568144083023,
-0.015167378820478916,
0.03279346227645874,
0.0066591291688382626,
-0.033789847046136856,
-0.00954725407063961,
0.02515922114253044,
-0.06296569108963013,
0.02825217694044113,
-0.03577109053730965,
0.03913178667426109,
-0.023416727781295776,
-0.05360665172338486,
-0.04468017444014549,
0.0457925982773304,
0.001988435396924615,
-0.06470420956611633,
0.037488292902708054,
0.00935379508882761,
-0.022558458149433136,
-0.06692242622375488,
0.0006808845209889114,
-0.030338214710354805,
-0.03470204770565033,
-0.016900159418582916,
-0.022943079471588135,
0.05821015313267708,
-0.005209176801145077,
0.010747763328254223,
-0.014714815653860569,
-0.010674513876438141,
0.007563883438706398,
-0.05148768797516823,
-0.023912331089377403,
0.02248765155673027,
-0.04821451008319855,
-0.03845475614070892,
-0.022036312147974968,
0.07828738540410995,
-0.027042072266340256,
-0.018333937972784042,
0.005186110269278288,
0.0010990339796990156,
0.012902908027172089,
0.0024079279974102974,
-0.04908771812915802,
-0.014122324995696545,
0.0017670477973297238,
0.02349669672548771,
0.01706090196967125,
-0.02323072962462902,
0.008309649303555489,
-0.017887616530060768,
0.0633578971028328,
-0.0044831400737166405,
0.010357007384300232,
0.027851376682519913,
0.02426215261220932,
-0.03980409353971481,
-0.041621074080467224,
0.01610526628792286,
0.03553619608283043,
-0.03539980575442314,
0.0449492521584034,
0.03332751616835594,
0.03455802798271179,
-0.001435668091289699,
0.017979132011532784,
-0.020233353599905968,
0.03921034559607506,
0.065087229013443,
-0.01432197168469429,
-0.00004055136378156021,
-0.012130661867558956,
0.02654092013835907,
-0.05177914723753929,
0.025216467678546906,
-0.01607660949230194,
-0.028673911467194557,
0.005009722430258989,
0.03636331111192703,
-0.004512412939220667,
-0.015326081775128841,
-0.02440515346825123,
0.00645224004983902,
-0.02896624244749546,
0.003853825619444251,
-0.02653609961271286,
0.01558087207376957,
-0.0097773727029562,
0.0034415973350405693,
-0.014836962334811687,
0.02474837563931942,
0.005446066148579121,
0.026170894503593445,
-0.008898809552192688,
-0.040108077228069305,
0.012716874480247498,
0.014249827712774277,
0.0968841090798378,
0.0002347347472095862,
0.0063606989569962025,
0.09756476432085037,
0.057685766369104385,
-0.021003538742661476,
-0.013373127207159996,
0.010590731166303158,
0.002450358122587204,
-0.012902194634079933,
0.0014090478653088212,
-0.010701068677008152,
0.0006881343433633447,
-0.02113700471818447,
0.037894438952207565,
0.021307850256562233,
0.03547990694642067,
0.01034067664295435,
0.02252315916121006,
0.042976610362529755,
-0.012030023150146008,
0.04191947728395462,
-0.005106512922793627,
0.041758257895708084,
0.0868668407201767,
-0.06933636963367462,
-0.022136537358164787,
0.007604758255183697,
0.06632214784622192,
-0.026076501235365868,
0.05098337680101395,
-0.02606767602264881,
0.022942988201975822,
0.015227789990603924,
0.016104739159345627,
0.0435110442340374,
0.15127073228359222,
-0.013682791031897068,
0.016668442636728287,
-0.016316575929522514,
0.0021718163043260574,
-0.02639375440776348,
-0.019204573705792427,
-0.027771582826972008,
0.023796478286385536,
0.013585643842816353,
0.003876586677506566,
0.03827247768640518,
-0.01964692398905754,
-0.0006884275935590267,
-0.0298770722001791,
-0.007397980894893408,
-0.06680741161108017,
-0.05317842587828636,
-0.029686231166124344,
0.05701375752687454,
0.01020997203886509,
0.04232955724000931,
-0.02183663286268711,
-0.0003719624364748597,
0.007272689137607813,
-0.09609326720237732,
0.02229415625333786,
-0.036876972764730453,
0.03198922052979469,
0.03225179389119148,
0.010874452069401741,
0.012254638597369194,
-0.03124670684337616,
-0.006017019506543875,
-0.022732462733983994,
0.04917442426085472,
0.0346451997756958,
0.01446295715868473,
-0.015137767419219017,
0.015105031430721283,
-0.03282039612531662,
0.06440737843513489,
0.0055694435723125935,
-0.030825717374682426,
-0.013248026371002197,
-0.05417386814951897,
0.002445685211569071,
-0.010225819423794746,
0.01268878672271967,
-0.014088699594140053,
0.006090298295021057,
-0.016069699078798294,
0.0024583402555435896,
0.05114263668656349,
-0.001123078865930438,
-0.010133051313459873,
0.011010761372745037,
0.00031556779867969453,
-0.0030390217434614897,
0.052043069154024124,
-0.014483055099844933,
-0.008898145519196987,
-0.04373187571763992,
0.020761458203196526,
0.005325117148458958,
0.0008341461652889848,
0.02336733788251877,
0.03657493367791176,
-0.03569527342915535,
-0.07209356129169464,
-0.010365142486989498,
0.03154747933149338,
0.004175439011305571,
0.04680301249027252,
-0.03378966078162193,
-0.03369748964905739,
0.032389845699071884,
0.03586934134364128,
0.047046709805727005,
-0.014696882106363773,
-0.032516513019800186,
0.03794194012880325,
-0.043943390250205994,
-0.03477593511343002,
-0.011609489098191261,
0.02904791757464409,
-0.021558979526162148,
-0.045521195977926254,
0.03959393873810768,
0.001514342031441629,
0.000029724840715061873,
-0.03580333665013313,
-0.038961492478847504,
-0.006341841537505388,
0.0003940983733627945,
-0.03540271520614624,
0.026000477373600006,
0.0048921480774879456,
-0.035001058131456375,
0.042728882282972336,
-0.00704125314950943,
-0.037949346005916595,
0.003611814696341753,
0.06061680242419243,
-0.02530103176832199,
0.02913583442568779,
0.025533577427268028,
-0.026136793196201324,
0.060205016285181046,
0.016471337527036667,
0.02788969874382019,
0.038895510137081146,
0.026693444699048996,
0.0198053065687418,
0.01972249709069729,
-0.03823161870241165,
-0.003932921215891838,
0.011042490601539612,
0.022077616304159164,
0.010492900386452675,
-0.0007190454052761197,
0.0010334408143535256,
0.05747110769152641,
0.0050461143255233765,
-0.007243904750794172,
-0.058830779045820236,
0.017045093700289726,
-0.012518983334302902,
0.009433627128601074,
-0.06785646080970764,
-0.035949140787124634,
-0.00453052157536149,
0.03599157556891441,
0.009594266302883625,
0.0225503109395504,
0.029532749205827713,
-0.03641987219452858,
-0.040318284183740616,
-0.03302643820643425,
0.008739632554352283,
0.002876328770071268,
0.06634275615215302,
0.015541313216090202,
-0.03524375706911087,
-0.028283752501010895,
-0.0249849371612072,
-0.0030966675840318203,
-0.013195616193115711,
0.027682028710842133,
0.02221793495118618,
-0.0036217481829226017,
0.03215102478861809,
-0.03781379759311676,
0.022607630118727684,
0.019904395565390587,
-0.06337855011224747,
-0.007034698501229286,
-0.010217740200459957,
-0.03147169575095177,
0.014228313229978085,
-0.015806935727596283,
-0.009495511651039124,
-0.027008503675460815,
-0.015594867058098316,
0.019598981365561485,
0.0829140692949295,
-0.031404342502355576,
0.026536833494901657,
-0.00027880226843990386,
0.10801462829113007,
-0.001798134995624423,
0.004054045304656029,
-0.015589248389005661,
0.015012710355222225,
0.006334882229566574,
-0.012252848595380783,
-0.013260087929666042,
0.03412821888923645,
-0.006521756295114756,
-0.0575345940887928,
-0.03651903569698334,
-0.003214525757357478,
-0.002102592261508107,
-0.02409115806221962,
0.02145794779062271,
-0.025111839175224304,
0.01187190879136324,
0.08095700293779373,
-0.0020328504033386707,
-0.06224290654063225,
-0.041313592344522476,
0.010256415233016014,
-0.045098695904016495,
-0.01319788582623005,
0.02383378893136978,
-0.0066531868651509285,
-0.002133587608113885,
0.0013830006355419755,
-0.0020145061425864697,
0.012305437587201595,
-0.00013094041787553579,
-0.04526393488049507,
-0.03391939774155617,
0.005028882995247841,
0.027141448110342026,
-0.03372954949736595,
-0.02905786596238613,
0.04670778661966324,
0.008874041959643364,
-0.0037921022158116102,
-0.03987696394324303,
-0.03524157777428627,
-0.005599827505648136,
-0.02124868705868721,
-0.03688676655292511,
-0.022523634135723114,
-0.015510228462517262,
-0.042374387383461,
0.035572588443756104,
-0.013212766498327255,
-0.012574341148138046,
-0.03994045406579971,
-0.006388410925865173,
-0.02655789442360401,
0.04402145743370056,
-0.0228081326931715,
0.04528509080410004,
0.043136339634656906,
-0.016794662922620773,
0.00932462140917778,
-0.02172667346894741,
0.0034317108802497387,
-0.005415801890194416,
-0.02925899438560009,
0.03074599616229534,
0.017541831359267235,
-0.017901446670293808,
-0.01578291691839695,
-0.0422254242002964,
-0.06584446132183075,
0.03950338810682297,
0.07463373988866806,
-0.0013467639219015837,
0.023411547765135765,
0.0953114852309227,
-0.00677270395681262,
-0.041743893176317215,
0.05587323009967804,
0.03374803066253662,
0.008229803293943405,
0.001839290838688612,
0.00728389248251915,
-0.008941742591559887,
-0.007943340577185154,
0.027751561254262924,
-0.027784399688243866,
-0.004936431534588337,
-0.013988958671689034,
0.00030654482543468475,
-0.043041665107011795,
-0.05706825479865074,
-0.02041485719382763,
-0.002802462549880147,
-0.01370286289602518,
-0.026652701199054718,
-0.02058825083076954,
0.02287532202899456,
-0.004777245223522186,
0.017933383584022522,
-0.012331466190516949,
-0.0025006625801324844,
0.014196153730154037,
0.014835103414952755,
0.006272285711020231,
0.02108236402273178,
0.05233744531869888,
0.030255964025855064,
-0.012117600068449974,
-0.0114579563960433,
0.015890223905444145,
0.005422601476311684,
0.013899004086852074,
0.02358216606080532,
-0.023487547412514687,
0.016713233664631844,
0.05311812460422516,
-0.0005866123246960342,
0.012273457832634449,
0.002744924044236541,
-0.0006581979687325656,
0.029594993218779564,
-0.009357791393995285,
0.00679743429645896,
0.05270960181951523,
0.04244605079293251,
0.03881660848855972,
-0.017714932560920715,
-0.00942402146756649,
-0.020950062200427055,
0.053331635892391205,
0.009085770696401596,
0.05317055061459541,
0.026977907866239548,
0.014758653938770294,
0.0001678622793406248,
0.01832139678299427,
-0.036542776972055435,
0.06003805249929428,
-0.029756642878055573,
-0.00041179952677339315,
-0.03148956224322319,
0.0989990308880806,
0.010285869240760803,
0.028068628162145615,
-0.018295884132385254,
-0.0037545813247561455,
0.023412875831127167,
-0.010041305795311928,
0.005665916949510574,
-0.053196340799331665,
-0.015264633111655712,
-0.030066384002566338,
0.03080783784389496,
-0.02935243397951126,
0.10648631304502487,
0.0260030385106802,
-0.008524851873517036,
0.0434596873819828,
0.014446038752794266,
0.08357585221529007,
-0.027235494926571846,
-0.009306889027357101,
-0.06275934725999832,
0.0200992189347744,
0.01832694187760353,
-0.01781502552330494,
0.014563466422259808,
0.019029032438993454,
-0.05277664586901665,
0.08268748968839645,
0.0392497219145298,
0.002880931831896305,
0.03575712814927101,
-0.08293000608682632,
0.050433896481990814,
0.014501622878015041,
-0.021120907738804817,
0.012780779041349888,
0.05056421831250191,
0.0013336953707039356
] |
1
Le 1° du 1 de l'article 39 du
CGI autorise expressément la déduction des dépenses de personnel et de main-d'œuvre pour la détermination du résultat fiscal. Ce texte précise cependant que l'ensemble des rémunérations directes
ou indirectes, y compris les indemnités, allocations, avantages en nature et remboursements de frais, ne sont admises en déduction des résultats que dans la mesure où elles correspondent à un travail
effectif et ne sont pas excessives eu égard à l'importance du service rendu.
10
Selon le même principe sont également admises en déduction les différentes cotisations sociales
afférentes aux rémunérations versées. Toutefois, et conformément aux dispositions édictées par l'article 154 bis du CGI, les
charges sociales concernant l'exploitant individuel, son conjoint-collaborateur et les associés de sociétés de personnes et organismes assimilés sont, de part leur nature, totalement ou partiellement
déductibles du bénéfice imposable.
20
En conséquence, le présent chapitre exposera successivement les points suivants :
- les rémunérations de l'exploitant individuel, des associés de sociétés et des membres de leurs
familles (section 1, BOI-BIC-CHG-40-50-10) ;
- le champ d'application du régime de déduction des cotisations sociales afférentes à ces
rémunérations (section 2, BOI-BIC-CHG-40-50-20) ;
- les cotisations sociales liées à ces rémunérations et qui sont déductibles sans limitation
(section 3, BOI-BIC-CHG-40-50-30) ;
- les cotisations sociales liées à ces rémunérations et dont la déduction est plafonnée (section
4, BOI-BIC-CHG-40-50-40). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-40-50 | https://bofip.impots.gouv.fr/bofip/6519-PGP.html/identifiant=BOI-BIC-CHG-40-50-20120912 | 2012-09-12 00:00:00 | 6c66559cddbfcb76e1a00d9d05d5159771f43c3dc99a0e888089fb74273bd2fa | [
-0.037627942860126495,
0.008327057585120201,
-0.014520819298923016,
-0.02747543714940548,
0.016112808138132095,
-0.05855608358979225,
-0.050521738827228546,
0.030528947710990906,
0.0397859588265419,
-0.025950424373149872,
-0.033808838576078415,
0.05597428232431412,
-0.01527551282197237,
-0.005485621280968189,
-0.07376027852296829,
0.02473374828696251,
0.08465706557035446,
0.023568885400891304,
-0.00894254446029663,
-0.02461416646838188,
0.024361727759242058,
0.026151549071073532,
0.02291937544941902,
0.06474582105875015,
-0.014355218969285488,
0.004047506954520941,
0.020131001248955727,
-0.14656531810760498,
-0.01537320390343666,
-0.011952574364840984,
-0.003941597882658243,
-0.06557893007993698,
0.027425875887274742,
0.017832478508353233,
0.05394933372735977,
-0.12479226291179657,
-0.006055563688278198,
0.0008742677164264023,
-0.0295774657279253,
-0.031757652759552,
0.027414901182055473,
0.04725654050707817,
0.07829385250806808,
0.07794733345508575,
0.026852263137698174,
0.000225800002226606,
-0.015352124348282814,
0.09245018661022186,
-0.07123912870883942,
0.004580936394631863,
0.039522621780633926,
0.013491157442331314,
0.01785789243876934,
-0.0018412218196317554,
0.08646850287914276,
-0.03269409388303757,
-0.04799307882785797,
0.036068450659513474,
0.038471173495054245,
-0.057089757174253464,
0.007735976949334145,
-0.0035008357372134924,
-0.003785651409998536,
-0.046686843037605286,
0.012020830996334553,
-0.09512732923030853,
-0.003074979642406106,
-0.03824370354413986,
0.15139785408973694,
0.02910430170595646,
0.012720515951514244,
0.001582300290465355,
0.03266485780477524,
0.07309360057115555,
0.009023628197610378,
-0.006562945432960987,
-0.017648914828896523,
0.03797805681824684,
0.07163749635219574,
0.026788288727402687,
0.011770375072956085,
-0.00024118753208313137,
0.031748879700899124,
-0.007037783041596413,
-0.05063316226005554,
0.02886788919568062,
-0.018027812242507935,
-0.05022629350423813,
0.015027474611997604,
0.004578234162181616,
0.07852376252412796,
0.08610273152589798,
-0.008144009858369827,
0.06763539463281631,
0.041999395936727524,
-0.029579278081655502,
-0.04223044216632843,
0.008687837980687618,
0.057674575597047806,
0.07506143301725388,
0.005673729348927736,
-0.01428009383380413,
-0.006342139095067978,
-0.00424676900729537,
-0.010125253349542618,
-0.04973703250288963,
-0.02311677485704422,
-0.002456011949107051,
-0.004995609633624554,
-0.021018896251916885,
-0.01959049329161644,
-0.018827252089977264,
-0.024734871461987495,
-0.0503426231443882,
-0.03818865492939949,
0.08911455422639847,
0.04905948042869568,
0.024696767330169678,
0.035882070660591125,
0.041392259299755096,
-0.008982672356069088,
-0.06824950128793716,
-0.001253349706530571,
-0.03394167870283127,
-0.07484006881713867,
-0.045376695692539215,
0.03228906914591789,
0.0008931360789574683,
-0.06604592502117157,
0.0052507659420371056,
0.06303002685308456,
-0.007573526818305254,
-0.00568463746458292,
-0.07013988494873047,
-0.045720554888248444,
-0.03244917094707489,
0.026458777487277985,
0.04884161800146103,
0.031047826632857323,
-0.013346321880817413,
-0.04075026139616966,
0.061948198825120926,
-0.024603379890322685,
0.008492456749081612,
0.0008462048717774451,
0.04250958561897278,
0.026277441531419754,
-0.043306007981300354,
0.0356254018843174,
-0.022469893097877502,
-0.01741986721754074,
0.01639770343899727,
0.07905778288841248,
-0.039767906069755554,
0.0042597632855176926,
-0.008369192481040955,
-0.04931657016277313,
0.04725528508424759,
-0.024023806676268578,
-0.013754870742559433,
0.00468597374856472,
0.014700951986014843,
0.014372242614626884,
0.022362302988767624,
-0.02312621660530567,
-0.042021963745355606,
0.04258866608142853,
0.02193882130086422,
0.06979575753211975,
-0.019531050696969032,
-0.04478892683982849,
0.028541473671793938,
0.028159167617559433,
-0.01907818205654621,
-0.0028572159353643656,
-0.056716497987508774,
-0.0414818674325943,
0.03377038612961769,
-0.0589815117418766,
0.11027029156684875,
-0.030537568032741547,
-0.08056916296482086,
0.00669170543551445,
-0.014162790030241013,
-0.010943638160824776,
0.02613203413784504,
0.044044386595487595,
-0.034426938742399216,
0.03656170144677162,
0.008643717505037785,
-0.011220848187804222,
0.03527321293950081,
-0.043556369841098785,
0.02807706780731678,
0.06912262737751007,
0.0006713187322020531,
-0.030647415667772293,
0.005042380653321743,
0.07234649360179901,
0.0018553970148786902,
0.02191051095724106,
0.04694730415940285,
0.00498851016163826,
0.0034563506487756968,
-0.038525138050317764,
-0.0446045882999897,
-0.006926071830093861,
-0.009050658904016018,
-0.03276153653860092,
0.011243569664657116,
0.042973559349775314,
-0.011171679943799973,
-0.008135957643389702,
0.03807896748185158,
-0.010801724158227444,
-0.030405055731534958,
-0.026683568954467773,
-0.030436955392360687,
0.0328240841627121,
-0.01511331181973219,
-0.017062487080693245,
-0.015200658701360226,
-0.07416848838329315,
-0.03761637583374977,
0.04665817692875862,
0.010814277455210686,
-0.05767909437417984,
0.022823913022875786,
-0.019402923062443733,
-0.07377278804779053,
0.055395085364580154,
-0.009500572457909584,
0.0059564257971942425,
-0.03575744107365608,
0.003395544132217765,
-0.04913868010044098,
-0.006049023475497961,
0.0033333050087094307,
-0.0193396657705307,
-0.01208790298551321,
0.0236038938164711,
-0.03389526903629303,
0.03944865241646767,
0.012481178157031536,
0.021239323541522026,
0.021150527521967888,
0.019718101248145103,
-0.04389628767967224,
-0.04402574524283409,
0.054542094469070435,
-0.03354116156697273,
0.016499673947691917,
0.010073976591229439,
0.02344360575079918,
-0.012617696076631546,
-0.006728724110871553,
0.010320288129150867,
0.03134759142994881,
-0.003824843792244792,
-0.041798412799835205,
0.020004183053970337,
-0.004638575948774815,
-0.05125098302960396,
-0.04513686150312424,
0.01842343620955944,
-0.09652374684810638,
0.11294181644916534,
-0.0016656577354297042,
-0.013953544199466705,
0.011478251777589321,
0.022294579073786736,
-0.0247102752327919,
-0.012057374231517315,
0.0668819323182106,
-0.019028307870030403,
0.004555084742605686,
-0.014583940617740154,
-0.05630024895071983,
0.05772417038679123,
0.0073915342800319195,
0.015874654054641724,
-0.02623022347688675,
-0.0690137967467308,
0.021857911720871925,
0.005058723036199808,
0.007083533797413111,
0.020570769906044006,
-0.03424360975623131,
-0.003317455295473337,
0.06112458556890488,
-0.029498279094696045,
-0.01692475937306881,
-0.03694089129567146,
0.0130703030154109,
0.04066191613674164,
-0.04895704612135887,
-0.06766266375780106,
0.00895968358963728,
0.023332279175519943,
-0.07337751239538193,
0.004435760900378227,
-0.023429138585925102,
-0.03179183602333069,
0.0020928955636918545,
-0.034340132027864456,
-0.018656963482499123,
-0.006197718903422356,
-0.04733465984463692,
-0.03864496946334839,
0.031169859692454338,
-0.03158117085695267,
0.030457234010100365,
0.0150688998401165,
-0.049366939812898636,
0.001029638689942658,
0.04070994630455971,
-0.03198651596903801,
0.017054617404937744,
-0.07340352237224579,
-0.006726221647113562,
-0.06454592943191528,
0.08188022673130035,
0.044549502432346344,
-0.02023734152317047,
0.008778724819421768,
-0.00046162650687620044,
-0.048470597714185715,
0.008680113591253757,
-0.031279306858778,
0.0006243305397219956,
-0.01583300158381462,
0.03260008245706558,
0.042626284062862396,
-0.02402999997138977,
0.010242477059364319,
0.03304676339030266,
-0.004773313645273447,
-0.03283870220184326,
-0.015363641083240509,
0.021399972960352898,
0.028164604678750038,
0.023098696023225784,
-0.027203254401683807,
0.003106543095782399,
0.0643581673502922,
-0.05677943304181099,
0.06520481407642365,
-0.01954280026257038,
0.016114769503474236,
-0.025862494483590126,
0.029000893235206604,
-0.028896810486912727,
0.05072144791483879,
0.059856563806533813,
0.04932206869125366,
-0.004312136676162481,
-0.047839343547821045,
0.0033107008785009384,
-0.024216776713728905,
0.00755045423284173,
0.048415880650281906,
0.01689732074737549,
-0.026029814034700394,
0.010564183816313744,
0.009478984400629997,
-0.03192460909485817,
0.014808231964707375,
-0.01252535916864872,
-0.022208120673894882,
-0.037793055176734924,
0.007020748686045408,
0.04192356392741203,
-0.013813097961246967,
0.021805452182888985,
-0.004514622502028942,
0.018299028277397156,
-0.008949837647378445,
-0.009987828321754932,
0.01783991977572441,
-0.02612975612282753,
0.006851047743111849,
-0.029288548976182938,
0.03861808776855469,
0.021918056532740593,
0.01185775175690651,
0.049966875463724136,
-0.0022848364897072315,
-0.01136833243072033,
-0.02030424028635025,
0.009597888216376305,
-0.02908908762037754,
0.0031887164805084467,
0.03658774495124817,
0.0316467210650444,
0.010151708498597145,
0.00937032699584961,
-0.004965404514223337,
0.033022191375494,
0.03551531955599785,
0.002549491124227643,
-0.004052142612636089,
-0.0024013288784772158,
0.0006085202912800014,
0.02062351629137993,
0.04151206836104393,
0.013318702578544617,
0.02461394853889942,
-0.0220623891800642,
-0.018344152718782425,
-0.015029088594019413,
0.07963497936725616,
-0.0393504835665226,
0.04220223426818848,
-0.013019256293773651,
0.045319247990846634,
0.03459528088569641,
0.019652511924505234,
0.05102027580142021,
0.15302565693855286,
-0.04957800358533859,
0.043427374213933945,
0.04330512508749962,
0.0016373095568269491,
-0.002968051703646779,
-0.025777757167816162,
-0.019106902182102203,
0.04445302486419678,
-0.02122490108013153,
-0.009108730591833591,
0.060070790350437164,
-0.05834982171654701,
-0.007797832600772381,
0.0003225347900297493,
-0.018331972882151604,
-0.05431337282061577,
-0.002366866683587432,
-0.008835195563733578,
0.06309790909290314,
0.02008090727031231,
-0.018792584538459778,
0.022092850878834724,
0.03765987604856491,
0.012903195805847645,
-0.04329046607017517,
-0.03145559877157211,
-0.012488489039242268,
0.0035347279626876116,
0.08623598515987396,
-0.0030109239742159843,
0.03640515357255936,
-0.08740852028131485,
0.05898460000753403,
0.011871001683175564,
0.02291044592857361,
0.032566290348768234,
0.010968714952468872,
-0.0279795303940773,
0.05224725231528282,
-0.04285692796111107,
0.012999516911804676,
-0.01955801248550415,
0.002102799713611603,
-0.023859884589910507,
-0.052927300333976746,
-0.008117111399769783,
-0.009061411954462528,
0.017399435862898827,
0.012225838378071785,
0.003125645685940981,
0.03457082062959671,
0.010381593368947506,
0.0516107976436615,
0.01342785730957985,
0.03539932891726494,
0.007063778582960367,
0.032240014523267746,
-0.04471863806247711,
0.040145836770534515,
-0.016673162579536438,
-0.01521074865013361,
0.010650601238012314,
0.021388240158557892,
-0.059933748096227646,
0.01427911315113306,
0.012381515465676785,
-0.005945967510342598,
-0.04402746260166168,
-0.07239299267530441,
0.04057500511407852,
0.04215836152434349,
0.006217412184923887,
0.027841707691550255,
-0.03389202430844307,
-0.006225083488970995,
-0.011388950049877167,
0.040567971765995026,
0.03066340833902359,
-0.030700741335749626,
-0.013064896687865257,
-0.029681826010346413,
-0.019621510058641434,
-0.049059316515922546,
-0.028933029621839523,
-0.004655091557651758,
0.04274234548211098,
0.0060853795148432255,
0.08651937544345856,
-0.007393850479274988,
0.03862407058477402,
-0.025917381048202515,
-0.0004400146717671305,
0.021308807656168938,
-0.023184070363640785,
-0.017566511407494545,
-0.005458724219352007,
-0.026758262887597084,
-0.015812130644917488,
0.024156633764505386,
-0.013051159679889679,
0.012184197083115578,
0.039072226732969284,
0.06677353382110596,
0.026127588003873825,
-0.003706037299707532,
-0.03385049104690552,
-0.04949403926730156,
0.04617432504892349,
0.023011067882180214,
0.028075797483325005,
0.016670450568199158,
-0.00337245617993176,
-0.017587793990969658,
-0.0032850138377398252,
-0.060399387031793594,
-0.048142243176698685,
0.019387492910027504,
0.009134628809988499,
-0.02050069160759449,
0.03170132637023926,
0.015796594321727753,
0.05326424166560173,
0.02059420570731163,
0.06060310825705528,
-0.087163046002388,
0.045315783470869064,
-0.006284838542342186,
0.02579912543296814,
-0.019519757479429245,
-0.03786151483654976,
-0.01965491659939289,
0.03906586766242981,
0.02006962150335312,
-0.007570942398160696,
0.01522083394229412,
-0.06523372232913971,
-0.002904861234128475,
0.021109120920300484,
0.0009351583430543542,
-0.04912768676877022,
0.0630953311920166,
-0.015956925228238106,
-0.0041862535290420055,
-0.06674037128686905,
0.029251642525196075,
-0.027914660051465034,
0.02220529317855835,
-0.020795997232198715,
0.0004516327171586454,
0.042251184582710266,
-0.002858947031199932,
-0.012990307994186878,
0.022294148802757263,
0.024036062881350517,
-0.06996184587478638,
-0.037199318408966064,
0.07792802155017853,
-0.04092681407928467,
-0.03793574497103691,
-0.0456254705786705,
0.005568425636738539,
-0.01729475148022175,
-0.028485385701060295,
0.05406961590051651,
0.02350619249045849,
-0.015997489914298058,
0.0352245569229126,
-0.03489086404442787,
-0.013413614593446255,
0.025321809574961662,
0.021400533616542816,
-0.00036146186175756156,
0.049350250512361526,
0.01113782450556755,
-0.014523371122777462,
0.034011002629995346,
0.022939372807741165,
0.002684387844055891,
-0.010218041948974133,
-0.014769276604056358,
-0.018311990424990654,
-0.010641111992299557,
-0.01782830059528351,
0.02797076664865017,
-0.02012314461171627,
0.012045790441334248,
0.03161042556166649,
-0.015201594680547714,
-0.044330812990665436,
-0.024151133373379707,
0.007882380858063698,
-0.03436151146888733,
0.009188974276185036,
0.003265846986323595,
0.01657075807452202,
-0.022646049037575722,
-0.010837788693606853,
-0.04556785151362419,
-0.04113159328699112,
0.024592598900198936,
0.004400966688990593,
-0.023572221398353577,
-0.04787155240774155,
0.03398514911532402,
-0.00969641748815775,
-0.044825900346040726,
0.042098965495824814,
-0.023576417937874794,
-0.02465321309864521,
-0.03210722282528877,
-0.031989533454179764,
-0.016567593440413475,
-0.00530534191057086,
-0.01270327903330326,
-0.05618729442358017,
-0.03367264196276665,
-0.008928072638809681,
-0.035967059433460236,
0.016133960336446762,
-0.0539865605533123,
-0.011373404413461685,
-0.035778213292360306,
0.010836048051714897,
-0.0037464930210262537,
-0.02510818839073181,
0.03661772236227989,
0.01948627643287182,
0.038945671170949936,
0.03381677716970444,
0.01674981229007244,
0.01005418412387371,
0.021259285509586334,
0.028438078239560127,
0.04430312663316727,
-0.04285825416445732,
0.0218121986836195,
-0.0013540912186726928,
-0.040445465594530106,
-0.02785995975136757,
0.007271035108715296,
-0.002532545244321227,
0.014771584421396255,
0.002365981927141547,
0.05289464816451073,
-0.021838543936610222,
-0.04445590823888779,
0.05693893879652023,
0.021504200994968414,
0.029663842171430588,
0.03841675817966461,
-0.006880914326757193,
-0.021008754149079323,
0.01478650514036417,
-0.012807012535631657,
0.0048791272565722466,
-0.013410888612270355,
-0.029438992962241173,
0.038299549371004105,
-0.01993505097925663,
-0.014210688881576061,
0.03363747149705887,
0.009533640928566456,
-0.03072410449385643,
-0.04035823792219162,
0.006482127122581005,
0.042414575815200806,
-0.024062521755695343,
-0.0047757430002093315,
0.028956035152077675,
0.012851277366280556,
-0.0024908583145588636,
-0.03095284476876259,
-0.038300734013319016,
0.013123570941388607,
0.015130520798265934,
0.03372639790177345,
-0.019825942814350128,
0.010189817287027836,
-0.006467299535870552,
-0.0033576209098100662,
0.015785057097673416,
0.019166894257068634,
-0.02282198704779148,
-0.014416469261050224,
-0.015920666977763176,
0.026199301704764366,
-0.05650452896952629,
0.0178939588367939,
0.04647582024335861,
0.04617612808942795,
-0.00013396181748248637,
0.07892633974552155,
0.04091976583003998,
0.007910662330687046,
-0.04717911034822464,
-0.026469476521015167,
-0.009004192426800728,
-0.010536819696426392,
0.029349777847528458,
0.018708543851971626,
0.019901415333151817,
0.03780078887939453,
0.06467726826667786,
-0.009106631390750408,
0.03419673442840576,
-0.01695289835333824,
0.04385649785399437,
0.019665975123643875,
0.0407131053507328,
-0.07368367165327072,
0.007182053755968809,
-0.00676423404365778,
0.00984861794859171,
-0.00017430371372029185,
0.03479652851819992,
0.004471606574952602,
-0.017055317759513855,
0.050615567713975906,
-0.027606500312685966,
-0.020985612645745277,
0.012909794226288795,
0.03186570852994919,
-0.025733914226293564,
0.01109285932034254,
-0.013140503317117691,
-0.02297871559858322,
0.05036458373069763,
0.020110249519348145,
0.004633588716387749,
-0.030142778530716896,
-0.028271183371543884,
-0.03129002824425697,
0.024643130600452423,
0.010205736383795738,
0.02428334765136242,
0.019593151286244392,
0.015478981658816338,
-0.055441804230213165,
0.06434488296508789,
0.032208289951086044,
0.03398335352540016,
-0.01127514336258173,
-0.06951779127120972,
0.04485394060611725,
0.03965045139193535,
-0.021455105394124985,
-0.02290632762014866,
0.03538767248392105,
-0.002015154343098402
] |
I. Détermination du bénéfice
1
Les contribuables qui relèvent du régime déclaratif spécial (ou micro-BNC) déclarent directement
le montant de leurs recettes hors taxes à la rubrique spécialement prévue à cet effet sur la déclaration de revenus n°
2042 (CERFA n° 11222) disponible sur le site
www.impots.gouv.fr.
10
Conformément à
l'article 102 ter du code général des impôts (CGI), le bénéfice net est calculé automatiquement après application d'un
abattement forfaitaire représentatif de frais de 34 % avec un minimum déductible de 305 €.
20
Cet abattement représentatif de frais s'applique quel que soit le montant des recettes, y
compris la fraction excédant le seuil mentionné au 1 de l'article 102 ter du CGI sous réserve que les contribuables demeurent éligibles au régime micro-BNC.
II. Non-cumul avec les avantages fiscaux liés à l'adhésion à une association agréée
30
Les titulaires de BNC qui adhèrent à une association agréée ne peuvent, en cas d'application du
régime micro-BNC, bénéficier de la réduction d'impôt pour frais de comptabilité et d'adhésion.
III. Plus-values professionnelles
40
Les plus-values afférentes aux biens affectés à l'exercice de la profession ne sont pas
concernées par le régime micro-BNC. Sous réserve des exonérations totale ou partielle prévues à l'article 151 septies du
CGI, à l'article 151 septies A du
CGI, et à l'article 238 quindecies du CGI et de l'abattement de 10 % sur certaines plus-values à long terme
prévu à l'article 151 septies B du CGI, les plus-values sont déterminées et imposées dans les conditions de droit
commun prévues à l'article 93 quater du CGI. | Bulletin officiel des finances publiques - impôts | BOI-BNC-DECLA-20-40 | https://bofip.impots.gouv.fr/bofip/6562-PGP.html/identifiant=BOI-BNC-DECLA-20-40-20180601 | 2018-06-01 00:00:00 | 82deeba9d0f472fd4062bd4e9005c56ccc323294ddc30dd22cc1748f0857fd7c | [
-0.017686128616333008,
0.011196247301995754,
-0.046303968876600266,
-0.012564950622618198,
-0.006122133694589138,
-0.05148586630821228,
-0.056352172046899796,
0.013457744382321835,
0.08558976650238037,
-0.039381708949804306,
-0.0487571582198143,
0.003844994120299816,
0.007021615747362375,
-0.04357965290546417,
-0.02358279936015606,
0.03817397356033325,
0.0926993116736412,
0.03933129832148552,
0.04924334958195686,
-0.02406753972172737,
-0.05835907161235809,
0.03852821886539459,
0.011829192750155926,
0.060399580746889114,
0.016302667558193207,
0.05238659679889679,
0.03288174793124199,
-0.0666731670498848,
-0.041984401643276215,
-0.022466428577899933,
-0.0034180900547653437,
-0.08231894671916962,
0.019208339974284172,
0.01918203942477703,
0.0002633612311910838,
-0.06215696036815643,
-0.017511609941720963,
0.013136017136275768,
-0.03260605409741402,
-0.00013709157065022737,
0.044151537120342255,
0.029716791585087776,
0.030056174844503403,
0.04281572997570038,
-0.035360779613256454,
-0.010660067200660706,
-0.052268754690885544,
0.09851424396038055,
-0.07237264513969421,
0.06261637806892395,
0.02938317507505417,
0.007956413552165031,
0.02521204948425293,
0.009553547948598862,
0.06353388726711273,
0.047895997762680054,
-0.03783227503299713,
0.011547544039785862,
0.1244959756731987,
-0.045437682420015335,
-0.026964465156197548,
-0.0013132550520822406,
-0.022263178601861,
-0.026195058599114418,
0.029142053797841072,
-0.04225565865635872,
0.003321617841720581,
-0.02475639246404171,
0.1226402074098587,
0.0461028516292572,
0.005767221096903086,
-0.045218296349048615,
-0.0020139492116868496,
0.05694879591464996,
0.016222689300775528,
0.0767170861363411,
-0.025643233209848404,
0.02778022550046444,
0.04505966231226921,
0.024258265271782875,
-0.06143105402588844,
0.005842796992510557,
-0.047119300812482834,
-0.014039198867976665,
-0.0359819233417511,
-0.05365726724267006,
0.03752627596259117,
-0.0007113381871022284,
-0.009507453069090843,
0.05966731905937195,
0.007889202795922756,
0.10091857612133026,
-0.011017797514796257,
0.0636075809597969,
0.05013061314821243,
-0.006040279287844896,
-0.03752977401018143,
-0.03128327056765556,
0.021229615435004234,
0.05775761231780052,
0.009527314454317093,
-0.02218128740787506,
0.025524543598294258,
-0.019102467224001884,
0.028040483593940735,
-0.07311119884252548,
-0.01728251576423645,
-0.009490416385233402,
-0.05340198054909706,
-0.0035805979277938604,
-0.07099658995866776,
-0.07239477336406708,
-0.07300999760627747,
-0.03334546834230423,
-0.024366330355405807,
0.11649242788553238,
0.04727925732731819,
-0.02466532401740551,
0.05052604526281357,
0.1011524349451065,
0.013668005354702473,
-0.022152245044708252,
0.015729855746030807,
0.02902091108262539,
-0.05574274808168411,
-0.026851274073123932,
-0.010264079086482525,
0.021847572177648544,
-0.08466977626085281,
0.018837206065654755,
0.030907509848475456,
0.021426793187856674,
0.01024593785405159,
-0.03577471151947975,
-0.03266925364732742,
-0.024048583582043648,
0.008668665774166584,
0.012368463911116123,
0.004081672988831997,
0.04136147350072861,
-0.056994274258613586,
0.02700023353099823,
-0.00042019918328151107,
-0.02908712439239025,
-0.016786903142929077,
0.01742650754749775,
0.006666149944067001,
-0.059900108724832535,
0.06055385619401932,
-0.020401526242494583,
-0.0445784330368042,
0.052480150014162064,
0.06352043151855469,
-0.09049065411090851,
0.0333964005112648,
0.02333194576203823,
-0.02390826679766178,
0.034753140062093735,
-0.023166939616203308,
-0.03721749410033226,
0.061646122485399246,
-0.03704781457781792,
0.028764722868800163,
0.017992142587900162,
-0.0434010848402977,
-0.03375906124711037,
-0.0004100107471458614,
-0.02375006675720215,
0.04667146876454353,
0.013663438148796558,
-0.026605267077684402,
0.024157095700502396,
0.018801357597112656,
-0.032392196357250214,
-0.022596122696995735,
-0.016755059361457825,
-0.032058004289865494,
0.05653936043381691,
-0.049984946846961975,
0.05204849690198898,
0.04812714084982872,
-0.05356530472636223,
-0.016639910638332367,
0.05399375781416893,
0.049799125641584396,
0.04229999706149101,
-0.0017415793845430017,
-0.032355304807424545,
0.02506198361515999,
-0.021950822323560715,
-0.0392453558743,
0.01464275922626257,
-0.05191318318247795,
0.024962306022644043,
0.039209671318531036,
-0.053977299481630325,
-0.028656452894210815,
0.002473890781402588,
0.018687685951590538,
0.020004045218229294,
0.029084550216794014,
0.026379648596048355,
0.061087388545274734,
0.02181323803961277,
-0.03198477253317833,
-0.07403486967086792,
-0.03231710568070412,
-0.014837359078228474,
-0.05012006685137749,
0.007523985113948584,
0.012585402466356754,
-0.004320822190493345,
0.01909189112484455,
0.05889180302619934,
-0.015702033415436745,
-0.03177774325013161,
-0.022472355514764786,
-0.019286060705780983,
0.05336220934987068,
-0.0056223031133413315,
-0.012776299379765987,
-0.028743114322423935,
-0.0652724951505661,
-0.05204898491501808,
0.05609452724456787,
0.023331208154559135,
-0.01881055161356926,
0.0008722663624212146,
0.002277058083564043,
-0.04281618818640709,
0.015377596020698547,
-0.016689063981175423,
0.012343487702310085,
-0.03463912755250931,
-0.000987766426987946,
0.0031166491098701954,
-0.013157863169908524,
0.005865743383765221,
-0.05434976890683174,
0.018055351451039314,
0.011302159167826176,
0.0012812052154913545,
0.026135148480534554,
0.012804289348423481,
0.08503586798906326,
-0.025724176317453384,
-0.006549224257469177,
-0.04318414628505707,
-0.014690874144434929,
0.02200360968708992,
0.0036841914989054203,
0.054526831954717636,
-0.036566004157066345,
-0.04964970797300339,
-0.03279653936624527,
-0.041211988776922226,
-0.014788164757192135,
0.028482001274824142,
0.04899899289011955,
0.006499730981886387,
-0.02199242264032364,
-0.0016118872445076704,
-0.05393550917506218,
-0.04959459975361824,
0.010300417430698872,
-0.06484248489141464,
0.03177916258573532,
0.0129513218998909,
-0.07241155207157135,
0.055422719568014145,
-0.024424724280834198,
0.05169536545872688,
-0.04777255654335022,
0.061761368066072464,
-0.0009146761149168015,
-0.0021622658241540194,
-0.0057005928829312325,
-0.04237755760550499,
0.019572053104639053,
0.0017808035481721163,
0.07377639412879944,
0.009499513544142246,
-0.08194485306739807,
0.03769147768616676,
0.03878018632531166,
0.05236586555838585,
-0.017040401697158813,
-0.01259529311209917,
0.05566570162773132,
0.012885807082057,
-0.013584812171757221,
0.03586602583527565,
-0.048774365335702896,
0.038595207035541534,
0.06473144143819809,
-0.04747602343559265,
0.034803688526153564,
0.025230474770069122,
0.05168851837515831,
0.011621813289821148,
0.019957099109888077,
-0.002146751619875431,
0.001134166494011879,
0.004299472086131573,
-0.025846920907497406,
0.0008128220215439796,
-0.03394298255443573,
-0.0551607608795166,
-0.013585702516138554,
0.031243249773979187,
0.004600069019943476,
0.012864422053098679,
0.03394128382205963,
-0.03214852511882782,
0.0022938414476811886,
0.023689134046435356,
-0.04003264382481575,
-0.0006330685573630035,
-0.045496758073568344,
-0.004028452094644308,
-0.007815125398337841,
0.07158439606428146,
0.024892384186387062,
0.008452251553535461,
-0.05525688827037811,
-0.0071365199983119965,
-0.058276787400245667,
0.023153040558099747,
-0.01851026341319084,
0.0033569163642823696,
-0.020581988617777824,
0.014110143296420574,
0.03615033999085426,
-0.01271044835448265,
-0.00866830162703991,
0.006459948141127825,
0.03180878981947899,
-0.08037126809358597,
-0.0068706339225173,
0.04485789313912392,
-0.0413980558514595,
0.01751265488564968,
-0.04709476977586746,
0.015555408783257008,
0.04639357328414917,
-0.03140183910727501,
0.05573559179902077,
0.03064623847603798,
-0.02710249274969101,
-0.0047589633613824844,
0.020383158698678017,
0.016931336373090744,
0.0007088927086442709,
0.09949609637260437,
-0.01844865269958973,
-0.0019351032096892595,
-0.06407588720321655,
0.02678181603550911,
-0.056712135672569275,
0.023869464173913002,
0.01921875588595867,
-0.013986698351800442,
-0.0045343306846916676,
0.02776116505265236,
-0.02427983283996582,
0.057751789689064026,
0.03572332486510277,
-0.004748423118144274,
-0.009475174359977245,
-0.004797074943780899,
-0.02262021042406559,
0.011018835008144379,
-0.009791228920221329,
0.058560606092214584,
-0.030197391286492348,
0.007103849668055773,
-0.0014089964097365737,
0.0748230591416359,
0.015321736223995686,
-0.03270786255598068,
0.006948194466531277,
-0.0103098563849926,
0.02859850972890854,
-0.007923870347440243,
0.010955373756587505,
0.047998055815696716,
-0.02154996432363987,
-0.0495632030069828,
0.0044656917452812195,
0.03769480064511299,
-0.009972124360501766,
-0.030272705480456352,
0.0193342175334692,
0.040171656757593155,
-0.030041679739952087,
-0.005165510810911655,
0.018792545422911644,
0.012577644549310207,
0.046313803642988205,
-0.03485347330570221,
0.023396745324134827,
0.0025099485646933317,
0.009321398101747036,
0.01450099516659975,
0.044143807142972946,
0.0029912390746176243,
-0.029090886935591698,
-0.06500234454870224,
-0.05840320140123367,
0.011801501736044884,
0.03667810186743736,
0.02404600754380226,
0.042624518275260925,
-0.011221571825444698,
0.012697759084403515,
-0.01825966313481331,
0.03251470625400543,
0.002910333452746272,
0.1386362761259079,
-0.07672213017940521,
0.01539486926048994,
0.03625740110874176,
0.013769243843853474,
-0.0537385530769825,
-0.025831051170825958,
-0.016388967633247375,
-0.016411859542131424,
0.03840049356222153,
-0.027208104729652405,
0.05100829899311066,
-0.05746849253773689,
-0.01642957329750061,
-0.011255308985710144,
-0.033582959324121475,
-0.023947659879922867,
-0.005866509862244129,
-0.016314171254634857,
0.00012201956997159868,
0.012543821707367897,
-0.028261277824640274,
-0.012730800546705723,
0.04065055400133133,
0.00035387257230468094,
-0.09326288849115372,
0.012885761447250843,
-0.0013809286756440997,
-0.02053038962185383,
0.04904964193701744,
0.01020590215921402,
0.039772335439920425,
-0.05452066659927368,
0.010988578200340271,
-0.024653270840644836,
-0.012894336134195328,
0.00885786022990942,
-0.010726294480264187,
-0.016253987327218056,
0.052837904542684555,
0.006553962826728821,
0.022482002153992653,
0.003162290435284376,
-0.030933618545532227,
-0.009065084159374237,
0.003079500747844577,
-0.025512108579277992,
0.01503392867743969,
0.00829404778778553,
0.023438982665538788,
0.01410699263215065,
-0.008013837039470673,
0.03655068576335907,
0.06996748596429825,
0.0048563797026872635,
-0.0027921386063098907,
-0.00503868144005537,
0.039535388350486755,
-0.050981808453798294,
0.04606691375374794,
0.07572180777788162,
0.01649622991681099,
0.02033359929919243,
0.06393902003765106,
-0.02799157053232193,
0.012137830257415771,
0.0013595009222626686,
0.006655942648649216,
-0.05619209259748459,
-0.07133514434099197,
-0.00923170056194067,
0.014594311825931072,
0.037496279925107956,
0.006854269187897444,
-0.022386396303772926,
-0.0517389215528965,
0.01647818274796009,
0.07531967014074326,
0.03574176877737045,
-0.027916107326745987,
0.0023447333369404078,
0.004904715344309807,
-0.029130946844816208,
-0.024700291454792023,
-0.03437412530183792,
-0.01629915088415146,
-0.011006043292582035,
-0.03127758577466011,
0.0703304260969162,
-0.030140431597828865,
0.031152430921792984,
-0.015136458911001682,
-0.029022274538874626,
0.01731426827609539,
-0.022511765360832214,
-0.024580558761954308,
0.048484694212675095,
0.014035332947969437,
-0.02832799404859543,
0.010326925665140152,
-0.023896360769867897,
0.03593943640589714,
0.0715157762169838,
0.04433365911245346,
0.05944235995411873,
-0.0014702242333441973,
-0.010110044851899147,
-0.006184387020766735,
-0.007552949246019125,
0.06872885674238205,
0.06738013029098511,
-0.021694596856832504,
-0.04135720804333687,
0.010520814917981625,
0.0297275111079216,
-0.0032650332432240248,
-0.030702637508511543,
-0.002260487526655197,
0.06352399289608002,
0.03454254940152168,
0.01836858130991459,
-0.011227457784116268,
-0.004673031624406576,
0.04115663468837738,
0.04479742795228958,
-0.05472955480217934,
0.024332696571946144,
0.008927500806748867,
0.009414280764758587,
0.009487494826316833,
-0.014002840034663677,
-0.05638302117586136,
0.03366020694375038,
0.02369641698896885,
-0.00698446249589324,
0.007187889888882637,
-0.04480030760169029,
-0.06497033685445786,
0.008534702472388744,
0.03416898101568222,
0.006481005810201168,
0.05597585439682007,
0.013356531038880348,
-0.015536325983703136,
0.04226680099964142,
-0.03905227780342102,
0.06005251780152321,
-0.049236662685871124,
0.006374955642968416,
-0.029533712193369865,
0.02116759680211544,
0.017526008188724518,
-0.02377155050635338,
0.009154733270406723,
0.048997607082128525,
-0.0633331909775734,
-0.02350669912993908,
0.00986977107822895,
-0.028645984828472137,
-0.007930275052785873,
-0.03968840837478638,
-0.018503420054912567,
-0.012566891498863697,
-0.009285937063395977,
-0.005819472949951887,
0.05065174773335457,
0.005680196452885866,
0.00399135984480381,
0.004952449817210436,
0.05554487183690071,
-0.023645011708140373,
-0.008378317579627037,
-0.00946450512856245,
0.008713632822036743,
0.008342391811311245,
0.00982612743973732,
-0.005861992482095957,
0.033160291612148285,
0.0022458175662904978,
0.0166280809789896,
-0.01118831243366003,
-0.012892274186015129,
0.02499077096581459,
-0.0029240890871733427,
-0.02755347080528736,
-0.01721961982548237,
0.01437352318316698,
0.05199424549937248,
0.002859909785911441,
-0.07030203193426132,
-0.02753683179616928,
-0.009751810692250729,
-0.02467544563114643,
0.03381812199950218,
0.010012942366302013,
0.025851480662822723,
-0.015787720680236816,
-0.022304551675915718,
-0.01124828215688467,
-0.02202320657670498,
-0.009217004291713238,
0.015161515213549137,
-0.03436228632926941,
-0.03437735512852669,
0.00952927302569151,
-0.008274256251752377,
-0.009481765329837799,
0.01586955040693283,
0.0024131196551024914,
0.007606159429997206,
-0.03445696085691452,
-0.0329880490899086,
-0.05053567513823509,
-0.03302689269185066,
-0.018809666857123375,
-0.03475893661379814,
-0.06363493949174881,
0.04346877336502075,
-0.013015511445701122,
-0.016146281734108925,
-0.01909572258591652,
-0.03736839070916176,
-0.03538116440176964,
-0.0024405131116509438,
0.02109057828783989,
0.04156645014882088,
0.029560022056102753,
-0.0012035052059218287,
-0.0002858491207007319,
-0.004385164938867092,
-0.018078086897730827,
0.007275882642716169,
0.0032983359415084124,
-0.04063770920038223,
-0.029754115268588066,
-0.08565416187047958,
0.029734740033745766,
0.025933148339390755,
-0.031279291957616806,
-0.0266451183706522,
0.08387432247400284,
0.012690767645835876,
0.025386089459061623,
0.010348503477871418,
0.04475284740328789,
0.0041929734870791435,
-0.04846862331032753,
0.005726240109652281,
0.014887692406773567,
0.03244359791278839,
0.023141484707593918,
0.036518074572086334,
0.01102640014141798,
-0.016266854479908943,
-0.008490233682096004,
-0.05429244413971901,
-0.020806455984711647,
-0.017562730237841606,
0.013501866720616817,
-0.025074882432818413,
-0.0025148193817585707,
0.002796602202579379,
0.009122936986386776,
-0.03219589218497276,
0.06149303913116455,
0.0010701401624828577,
0.0009483025642111897,
-0.049444764852523804,
0.04270363599061966,
0.04071848839521408,
0.01243676245212555,
-0.002228874247521162,
0.008192812092602253,
-0.0017300409963354468,
0.038299914449453354,
0.019616883248090744,
0.016587762162089348,
0.002932156901806593,
0.03216657042503357,
-0.029345043003559113,
0.04311876371502876,
0.037786759436130524,
0.008771936409175396,
0.020516712218523026,
-0.03373260796070099,
0.013682181015610695,
-0.019034111872315407,
-0.01698479801416397,
-0.027356162667274475,
0.03564682975411415,
0.020228909328579903,
-0.05714932084083557,
0.03511382266879082,
0.05357200279831886,
0.029734984040260315,
-0.015905436128377914,
-0.014067051000893116,
-0.023111116141080856,
-0.038339078426361084,
0.02666728012263775,
0.015170074999332428,
0.024378398433327675,
0.05389438197016716,
0.0074272905476391315,
-0.0325598269701004,
0.026163671165704727,
-0.004813489969819784,
0.01002405397593975,
0.02979355864226818,
0.03964592143893242,
-0.027650143951177597,
0.01623007096350193,
0.040800198912620544,
-0.02788311429321766,
-0.036511775106191635,
0.002640078542754054,
0.010007944889366627,
0.0010516468901187181,
-0.027084676548838615,
-0.05332666635513306,
-0.015427151694893837,
-0.01960737444460392,
-0.003100281348451972,
-0.035376742482185364,
0.02112242951989174,
0.054448194801807404,
-0.04506770148873329,
-0.01894562691450119,
-0.00725214509293437,
0.01927483081817627,
0.02571750432252884,
-0.02347918599843979,
0.004077357240021229,
0.024989310652017593,
0.022422844544053078,
0.0457039475440979,
-0.008987922221422195,
-0.012480535544455051,
0.00376918725669384,
0.027292974293231964,
0.058463286608457565,
0.015564058907330036,
-0.00738959526643157,
-0.04466289281845093,
0.0774092748761177,
-0.05703497678041458,
-0.027189070358872414,
-0.021655060350894928,
0.07813822478055954,
0.018548423424363136
] |
1
L'article
38-1 du code général des impôts
(CGI) dispose que le bénéfice imposable est le bénéfice
net, déterminé d'après les résultats d'ensemble des opérations de toute nature effectuées par les entreprises, y compris notamment les cessions d'éléments quelconques de l'actif, soit en cours, soit
en fin d'exploitation.
D'autre part, l'article
38-2 du CGI précise que le bénéfice net est constitué par la
différence entre les valeurs de l'actif net à la clôture et à l'ouverture de la période dont les résultats doivent servir de base à l'impôt, diminuée des suppléments d'apports et augmentée des
prélèvements effectués au cours de cette période par l'exploitant ou par les associés. Cette définition exclut toute distinction entre profits ou pertes en capital ou en revenu.
10
Il résulte de ces dispositions que le bénéfice imposable réalisé par les entreprises
industrielles, commerciales ou artisanales qui relèvent de l'impôt sur le revenu dans la catégorie des bénéfices industriels ou commerciaux ainsi que, le cas échéant, par les entreprises passibles de
l'impôt sur les sociétés (en effet, les bénéfices passibles de l'impôt sur les sociétés sont déterminés, en principe, de la même manière que les bénéfices industriels et commerciaux soumis à l'impôt
sur le revenu (régime du bénéfice réel et régime simplifié) sous réserve de certaines modalités spéciales: cf. article 209-I du CGI
) doit être déterminé compte tenu, notamment, des pertes ou profits exceptionnels nés de toute cession d'un élément quelconque de l'actif, y compris, par conséquent, les plus-values réalisées ou
les moins-values subies sur les éléments, corporels ou incorporels, utilisés par l'entreprise d'une manière durable comme instruments de travail (éléments de l'actif immobilisé).
20
Par cession, il faut entendre toute opération ou tout événement ayant pour résultat de faire
sortir un élément de l'actif de l'entreprise (vente volontaire ou forcée, échange, apport, retrait d'actif, etc.).
30
En revanche, une opération de réévaluation ne comporte pas d'aliénation ou de changement de
patrimoine, pour les biens qui en font l'objet. Par suite, il convient de considérer que les plus-values résultant de réévaluations d'éléments de l'actif immobilisé librement effectuées par les
entreprises n'entrent pas, en principe, dans le champ d'application du régime des plus-values.
40
La plus-value résultant de la cession d'un élément de l'actif immobilisé s'obtient en règle
générale, en retranchant de la valeur de réalisation (prix de cession ou, le cas échéant, valeur réelle de l'élément lorsque celui-ci est transféré sans contrepartie dans un patrimoine autre que celui
constituant l'actif de l'entreprise) le prix de revient dudit élément diminué, éventuellement, du montant des amortissements pratiqués et admis en déduction pour l'établissement de l'impôt.
Il y a moins-value lorsque le prix de cession (ou la valeur réelle) est inférieur au prix de
revient éventuellement diminué des amortissements susvisés.
50
Ces règles générales font l'objet du présent titre en tant qu'elles concernent :
- les opérations ou événements ayant pour effet soit une sortie d'actif, soit une dépréciation
totale de l'élément (Chapitre 1, cf. BOI-BIC-PVMV-10-10) ;
- le calcul des plus-values et moins-values (Chapitre 2, cf.
BOI-BIC-PVMV-10-20). | Bulletin officiel des finances publiques - impôts | BOI-BIC-PVMV-10 | https://bofip.impots.gouv.fr/bofip/6605-PGP.html/identifiant=BOI-BIC-PVMV-10-20120912 | 2012-09-12 00:00:00 | 0e12c784aa9ead026be7a52fb63f55811b1173d7519f9572876652206fa26f99 | [
-0.11259525269269943,
0.0006487939972430468,
-0.010791098698973656,
0.028491413220763206,
-0.0014374442398548126,
-0.024040183052420616,
-0.06968347728252411,
-0.02545025199651718,
0.08435504138469696,
-0.048466965556144714,
0.011109479703009129,
0.0341205857694149,
-0.05045173689723015,
0.035579975694417953,
-0.04281027615070343,
0.00044008984696120024,
0.07691101729869843,
0.0012283807154744864,
0.010656693950295448,
-0.002138728741556406,
0.08253432810306549,
0.00016181574028450996,
0.05136377364397049,
0.037122610956430435,
-0.029262997210025787,
0.030185360461473465,
-0.025989215821027756,
-0.08243314921855927,
-0.1034964844584465,
-0.018436331301927567,
0.013196832500398159,
-0.0641387403011322,
0.016947370022535324,
0.07136979699134827,
0.02946341037750244,
-0.05902298912405968,
-0.011737470515072346,
0.019890645518898964,
0.028395164757966995,
0.01682102121412754,
-0.03208564221858978,
0.031897541135549545,
0.06173587590456009,
0.0448441319167614,
0.021661728620529175,
0.08280176669359207,
-0.05933552607893944,
0.09002262353897095,
-0.05483614653348923,
0.012365070171654224,
0.021520551294088364,
0.0199660025537014,
-0.002568606985732913,
0.028509946539998055,
0.01733667217195034,
0.04771306365728378,
-0.03702660650014877,
-0.010050994344055653,
0.09034506976604462,
-0.07897535711526871,
0.0011337336618453264,
-0.0017223668983206153,
-0.02320767752826214,
-0.050687164068222046,
-0.025513121858239174,
-0.10971345007419586,
0.018937822431325912,
-0.04096139594912529,
0.14724044501781464,
0.012946621514856815,
0.05687444657087326,
-0.01475142128765583,
-0.012232501991093159,
0.043237537145614624,
0.009537731297314167,
-0.003507730085402727,
0.021435242146253586,
0.03216041997075081,
0.0464971549808979,
-0.004349755588918924,
-0.02479585073888302,
-0.02614620514214039,
0.042324382811784744,
0.03873079642653465,
-0.0076899100095033646,
-0.005116939544677734,
-0.006440774537622929,
0.0038368406239897013,
-0.025623643770813942,
-0.02001987397670746,
-0.008651403710246086,
0.05501047521829605,
0.0027787387371063232,
0.03680066391825676,
0.011675520800054073,
-0.03697383403778076,
-0.022869495674967766,
0.009709388017654419,
0.06269156187772751,
-0.05431530624628067,
0.005463480018079281,
0.027568746358156204,
0.02721458300948143,
-0.03350900113582611,
0.022406404837965965,
-0.044792093336582184,
0.028838036581873894,
-0.023208027705550194,
-0.046011440455913544,
-0.05238907411694527,
-0.013827886432409286,
-0.029818221926689148,
-0.009446405805647373,
-0.023869572207331657,
-0.04915463924407959,
0.11642494797706604,
0.044025029987096786,
0.03287619724869728,
0.052542928606271744,
0.022277461364865303,
-0.0013565714471042156,
-0.029778122901916504,
-0.008838729932904243,
-0.034938324242830276,
-0.11801323294639587,
-0.039727356284856796,
-0.026378262788057327,
-0.06650245934724808,
-0.08301923424005508,
0.03397366404533386,
0.00448990985751152,
0.0313151516020298,
-0.027955729514360428,
-0.05592568218708038,
-0.04559966176748276,
-0.007255523465573788,
0.014056829735636711,
0.07038134336471558,
0.0431995652616024,
-0.00002714580114115961,
-0.031086167320609093,
0.006514569744467735,
-0.002573059406131506,
0.022816194221377373,
-0.017506739124655724,
0.00257445452734828,
-0.0397692434489727,
-0.07930015027523041,
-0.018772142007946968,
-0.05329141020774841,
-0.050895415246486664,
0.02107832208275795,
0.035189561545848846,
-0.034209057688713074,
0.008185705170035362,
-0.017119791358709335,
0.018064597621560097,
0.044751331210136414,
-0.05520888417959213,
-0.03570087254047394,
0.008940053172409534,
-0.005766123998910189,
0.05188661068677902,
0.017529485747218132,
-0.04423326253890991,
0.005785680375993252,
0.017815599218010902,
-0.016125429421663284,
0.03948795050382614,
0.026905590668320656,
-0.0556957833468914,
0.03747090324759483,
0.008622273802757263,
-0.007826125249266624,
0.010851613245904446,
-0.02131694182753563,
-0.032201267778873444,
0.007722574286162853,
-0.0726817175745964,
0.07203178852796555,
-0.040293507277965546,
-0.06530661880970001,
0.03274669870734215,
0.0030029856134206057,
-0.017866628244519234,
0.0604482926428318,
0.014403486624360085,
-0.04934025928378105,
0.018328147009015083,
0.024432582780718803,
-0.02041970007121563,
-0.008825596421957016,
-0.053739581257104874,
0.0199391171336174,
0.0063446094281971455,
-0.02426246367394924,
-0.009045994840562344,
0.019876642152667046,
0.011697337962687016,
0.01393931545317173,
-0.022576134651899338,
0.014555735513567924,
-0.03716498985886574,
0.028142180293798447,
-0.04137882962822914,
-0.042862918227910995,
-0.026592498645186424,
-0.005403153132647276,
0.013913691975176334,
-0.04355005547404289,
0.06358546763658524,
0.0004847139643970877,
0.0250877533107996,
0.02648031897842884,
-0.04426389932632446,
-0.04356445372104645,
-0.07067420333623886,
-0.029368840157985687,
0.05718308687210083,
-0.008860322646796703,
-0.023423483595252037,
-0.048051100224256516,
0.00212824041955173,
0.0063434564508497715,
0.024097755551338196,
-0.009091041050851345,
-0.03555399924516678,
0.03480442985892296,
0.02945609577000141,
-0.0817096158862114,
0.01161098014563322,
-0.032197386026382446,
0.0356752872467041,
0.012411708943545818,
0.017128150910139084,
0.008052118122577667,
0.007030244916677475,
0.032792914658784866,
-0.00589258037507534,
-0.014345129020512104,
0.009706014767289162,
-0.030067203566432,
0.02192547544836998,
-0.007504609413444996,
0.09866935759782791,
-0.025063013657927513,
0.009626303799450397,
-0.0013790091034024954,
0.019299719482660294,
0.06139532849192619,
-0.02877923846244812,
0.04146517068147659,
-0.015481894835829735,
0.001319854985922575,
-0.07355424016714096,
-0.06768228858709335,
-0.00843095127493143,
-0.013067156076431274,
0.023756995797157288,
-0.04800998792052269,
-0.0351642481982708,
-0.06322816014289856,
0.004739571828395128,
-0.034348148852586746,
-0.030065177008509636,
-0.10776393860578537,
0.0863715261220932,
0.018446438014507294,
-0.05810980126261711,
0.009729541838169098,
-0.01018163189291954,
0.023144561797380447,
-0.03888430446386337,
0.06347750872373581,
0.00417192792519927,
-0.017469627782702446,
-0.004837010055780411,
-0.0027121694292873144,
0.00542963482439518,
0.012941877357661724,
-0.010634399019181728,
0.01351847406476736,
-0.01996823400259018,
-0.026945266872644424,
0.0007864023209549487,
-0.003286357270553708,
0.02928992360830307,
-0.06718771159648895,
0.05337000638246536,
0.014627085998654366,
-0.060490258038043976,
0.002534480532631278,
0.02869432233273983,
0.09684725105762482,
0.015430916100740433,
0.013006273657083511,
0.005982453003525734,
0.035015907138586044,
0.013249238021671772,
-0.0018945545889437199,
-0.017728133127093315,
-0.004503400530666113,
0.029038244858384132,
-0.020907588303089142,
-0.03610518202185631,
-0.0015699544455856085,
-0.024759110063314438,
-0.019319983199238777,
-0.014993018470704556,
-0.017397990450263023,
-0.0772206038236618,
0.0008264415664598346,
0.017629025503993034,
-0.03326241672039032,
0.03288961201906204,
0.020910250023007393,
-0.008161922916769981,
-0.01095536071807146,
-0.026819046586751938,
-0.000329478265484795,
-0.02998931147158146,
0.013352151960134506,
0.026141248643398285,
0.021414795890450478,
-0.007212297059595585,
-0.012089160270988941,
-0.01583808846771717,
0.023502610623836517,
-0.035826873034238815,
-0.029096294194459915,
0.0013709334889426827,
0.04106348752975464,
0.022927194833755493,
-0.06250517815351486,
0.008371480740606785,
0.004431367851793766,
0.00785631500184536,
-0.015002456493675709,
0.0316392257809639,
0.03453059121966362,
0.04034048318862915,
-0.028624076396226883,
-0.04790875315666199,
-0.018600452691316605,
0.02024637721478939,
-0.026059014722704887,
0.012360691092908382,
-0.025755487382411957,
-0.014957218430936337,
-0.001730985241010785,
0.03415117412805557,
-0.02200065180659294,
0.013996741734445095,
0.0609000138938427,
0.05138344317674637,
-0.025685260072350502,
0.02138829231262207,
0.026641013100743294,
-0.054528120905160904,
0.023877091705799103,
0.046083830296993256,
-0.030524548143148422,
-0.04612909257411957,
0.03663637489080429,
0.025428805500268936,
0.010030809789896011,
-0.007777598220854998,
-0.019748618826270103,
-0.021957198157906532,
-0.019133543595671654,
-0.02964288368821144,
0.02846905030310154,
0.0021120694000273943,
-0.017512528225779533,
-0.011187451891601086,
0.014644043520092964,
0.005604294594377279,
0.01567341573536396,
0.007018905133008957,
-0.03551848232746124,
0.009366553276777267,
-0.03227431699633598,
0.06023751571774483,
0.013910639099776745,
0.028219010680913925,
0.02997889742255211,
0.007093226071447134,
-0.02993449755012989,
0.002796558430418372,
0.057478245347738266,
0.05309630557894707,
0.0003515976422931999,
0.011393268592655659,
0.008016823790967464,
0.02186443656682968,
-0.027760570868849754,
0.0030208698008209467,
0.025881655514240265,
-0.0008490917971357703,
0.026538802310824394,
-0.0073560490272939205,
0.027570821344852448,
0.03040412813425064,
0.010909819044172764,
0.04300716519355774,
0.01851438172161579,
0.044592589139938354,
-0.047583434730768204,
-0.032240837812423706,
-0.000222563132410869,
0.013907428830862045,
-0.02968987636268139,
0.04922659695148468,
-0.05150970071554184,
0.018608545884490013,
0.03463589772582054,
0.02238599956035614,
0.04581538215279579,
0.15600141882896423,
-0.013221964240074158,
0.016658924520015717,
0.02444284036755562,
-0.01366549264639616,
0.018839333206415176,
-0.0056900265626609325,
-0.03417675197124481,
0.013545561581850052,
0.028882233425974846,
-0.029017167165875435,
0.013257678598165512,
-0.0389091782271862,
0.03178110346198082,
-0.06428533792495728,
-0.025452829897403717,
-0.01935078576207161,
-0.02509831264615059,
-0.0013128753053024411,
0.03381974995136261,
-0.009742680937051773,
-0.01367299072444439,
0.011530296877026558,
0.02945474535226822,
0.013477325439453125,
-0.08828145265579224,
0.01484955009073019,
-0.010387520305812359,
0.05592869222164154,
0.008182277902960777,
0.007531111594289541,
0.020744601264595985,
-0.0924626812338829,
-0.0017106437589973211,
-0.03314952179789543,
0.012748806737363338,
0.0550781674683094,
0.01728757470846176,
-0.034084901213645935,
0.038141313940286636,
0.0032900660298764706,
0.042979154735803604,
0.016393251717090607,
-0.00622347230091691,
0.008364534936845303,
-0.02376919984817505,
-0.024209311231970787,
0.018612820655107498,
0.019434109330177307,
0.008289534598588943,
0.008084861561655998,
0.038747936487197876,
0.052438464015722275,
0.025861147791147232,
0.0214532557874918,
-0.0012261116644367576,
0.011870683170855045,
0.058581896126270294,
-0.012389281764626503,
0.018667563796043396,
-0.004112429916858673,
0.0329829603433609,
0.04195822402834892,
0.052669599652290344,
0.010188731364905834,
-0.019524017348885536,
0.07347075641155243,
0.016659105196595192,
-0.06718873977661133,
-0.020805243402719498,
-0.010204444639384747,
-0.00486239418387413,
0.0045338463969528675,
0.007702183909714222,
0.01984073966741562,
-0.05113883689045906,
0.024322019889950752,
0.09234297275543213,
0.02790616638958454,
-0.06466608494520187,
-0.04126569628715515,
-0.03719693794846535,
-0.03480108827352524,
-0.07226979732513428,
-0.01381956972181797,
0.0356503389775753,
0.01380875427275896,
-0.007767403032630682,
0.07915359735488892,
-0.035012174397706985,
-0.01433472614735365,
0.009241197258234024,
-0.060688868165016174,
-0.02480478771030903,
-0.054938580840826035,
-0.02561633102595806,
0.01995795965194702,
0.017006151378154755,
-0.02039765566587448,
-0.030090777203440666,
0.049218278378248215,
0.001225584070198238,
0.01599767804145813,
0.0661444365978241,
-0.00047787619405426085,
0.004073850344866514,
0.07474625110626221,
-0.012417267076671124,
-0.035572443157434464,
0.0026762501802295446,
0.005981771275401115,
-0.03745138272643089,
-0.012178963050246239,
0.014375404454767704,
0.030879324302077293,
-0.040449224412441254,
0.04316458851099014,
-0.003616437315940857,
0.031058847904205322,
0.01631840132176876,
0.012434965930879116,
0.031568169593811035,
0.023690372705459595,
-0.01887156441807747,
0.01689719967544079,
-0.02062220126390457,
0.03102613054215908,
0.012387207709252834,
-0.005105911288410425,
-0.023229770362377167,
-0.03732534497976303,
-0.07360855489969254,
0.03596920520067215,
0.05016012489795685,
0.008041326887905598,
0.0403231643140316,
-0.01530549768358469,
-0.07703781127929688,
0.005231764167547226,
0.015495002269744873,
0.04106602445244789,
0.019094983115792274,
-0.011180276051163673,
-0.013573461212217808,
-0.008497856557369232,
-0.024043837562203407,
0.07061194628477097,
0.008755349554121494,
0.018499644473195076,
0.002907142508774996,
-0.008383453823626041,
-0.016891835257411003,
-0.014561067335307598,
0.020806677639484406,
0.012922893278300762,
-0.07687061280012131,
0.003554192604497075,
-0.024371014907956123,
-0.0054373787716031075,
-0.023313108831644058,
-0.01622062362730503,
-0.019144704565405846,
-0.013982096686959267,
-0.012606821954250336,
0.0019862866029143333,
-0.005214368458837271,
0.014001240022480488,
0.019182825461030006,
-0.024185754358768463,
0.06339175999164581,
-0.026653628796339035,
-0.022982897236943245,
-0.02224464900791645,
0.04228651896119118,
0.021382223814725876,
0.016652485355734825,
-0.011703060008585453,
0.00140229647513479,
-0.03750704973936081,
-0.010655101388692856,
-0.005287626758217812,
-0.03763590753078461,
-0.017424020916223526,
0.0035024278331547976,
0.015880808234214783,
-0.057524941861629486,
-0.033251188695430756,
0.03303714469075203,
-0.00403014849871397,
-0.04955470561981201,
-0.026264613494277,
0.06778506934642792,
-0.02950713410973549,
0.007739555556327105,
0.016483144834637642,
0.017743704840540886,
0.02847093529999256,
-0.0006140426266938448,
0.019904792308807373,
0.02476622350513935,
0.005901625845581293,
0.0035223986487835646,
-0.041628625243902206,
0.005510618444532156,
-0.008720158599317074,
-0.020519061014056206,
0.01703040301799774,
0.04492480307817459,
0.03743555396795273,
-0.008832749910652637,
-0.03413574397563934,
-0.008750559762120247,
-0.0182949211448431,
-0.02808993123471737,
-0.031925976276397705,
-0.034576818346977234,
-0.0187828429043293,
-0.04577268660068512,
-0.004847776610404253,
-0.006169335450977087,
0.0010204301215708256,
-0.01709809899330139,
-0.016092561185359955,
0.025162028148770332,
0.0455983467400074,
0.021150093525648117,
0.0193466879427433,
0.015274341218173504,
0.007231805007904768,
0.047961778938770294,
0.025919416919350624,
0.0359019935131073,
0.016104761511087418,
-0.03457510471343994,
0.056113481521606445,
-0.031131109222769737,
0.02354353852570057,
0.017685096710920334,
-0.023075846955180168,
-0.04150049015879631,
0.04023413732647896,
0.018122170120477676,
-0.01815270632505417,
0.05748416483402252,
0.11785336583852768,
-0.0021784487180411816,
-0.04733303561806679,
0.023127514868974686,
0.03970106318593025,
-0.0013499101623892784,
0.05890275537967682,
0.03744643181562424,
0.005757450126111507,
-0.02064051851630211,
-0.010486365295946598,
-0.048491913825273514,
-0.011026985943317413,
0.03443840891122818,
-0.0005490807234309614,
-0.02984761632978916,
-0.06139061599969864,
0.03327598050236702,
0.02686193212866783,
-0.007240926381200552,
-0.007006319705396891,
-0.005239109043031931,
-0.030340394005179405,
-0.05180057883262634,
-0.01218691561371088,
0.019008183851838112,
-0.007669262122362852,
0.017224451526999474,
-0.020103836432099342,
0.00837947241961956,
0.08394856005907059,
0.06716471165418625,
0.00879435334354639,
-0.013745351694524288,
-0.025860048830509186,
0.06210177019238472,
0.03410165011882782,
0.02974848821759224,
-0.01536012813448906,
0.07025269418954849,
0.0058655934408307076,
0.05136808007955551,
-0.01914043165743351,
0.006937953177839518,
0.01899963803589344,
0.03976963460445404,
0.02342846803367138,
0.039132170379161835,
0.061775948852300644,
0.013334906660020351,
0.043141286820173264,
-0.039982277899980545,
-0.009219121187925339,
0.03272456303238869,
-0.04123542457818985,
0.04307413101196289,
-0.006182295270264149,
0.049145374447107315,
0.006247293204069138,
0.014283773489296436,
-0.03155074641108513,
0.009443572722375393,
-0.029896531254053116,
0.023363810032606125,
0.010678064078092575,
-0.012726790271699429,
0.005381882190704346,
0.057008106261491776,
-0.03180272877216339,
0.038643840700387955,
0.03048533946275711,
0.017140667885541916,
-0.014829164370894432,
-0.05496824532747269,
0.008223036304116249,
-0.06291662901639938,
-0.0051182592287659645,
-0.00902540236711502,
0.04037921130657196,
-0.011003374122083187,
-0.01000948529690504,
0.00907710287719965,
0.009415719658136368,
0.038589656352996826,
0.03484128415584564,
-0.012760349549353123,
-0.044943127781152725,
-0.005272438284009695,
-0.03620321676135063,
0.012104957364499569,
0.03442947566509247,
0.031446315348148346,
-0.02419695258140564,
-0.01794075220823288,
-0.005641907919198275,
0.03447478637099266,
0.009954184293746948,
-0.00315709481947124,
0.0037868928629904985,
-0.020910704508423805,
0.0825130045413971,
-0.028497477993369102,
-0.026924097910523415,
0.01333954744040966,
0.09150659292936325,
-0.017153024673461914
] |
1
Sont examinés dans cette section :
- la nature des revenus imposables (sous-section 1, cf.
BOI-RPPM-RCM-10-30-10-10) ;
- et l'évaluation de ces revenus (sous-section 2, cf.
BOI-RPPM-RCM-10-30-10-20). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-10-30-10 | https://bofip.impots.gouv.fr/bofip/6899-PGP.html/identifiant=BOI-RPPM-RCM-10-30-10-20120912 | 2012-09-12 00:00:00 | c9a617ebc8dee2e5a3b75653859e12c54b89590d30c9aa4a85725eb207336ec1 | [
-0.08228202164173126,
0.008438518270850182,
-0.017955206334590912,
0.016125181689858437,
-0.0209033265709877,
-0.056597817689180374,
-0.029140224680304527,
0.02978590689599514,
0.001131306984461844,
-0.03892739117145538,
0.018619686365127563,
0.02962668612599373,
-0.06372234225273132,
0.01157271396368742,
-0.055570006370544434,
-0.02131403610110283,
0.08441079407930374,
0.05076999589800835,
-0.0013714287197217345,
0.01993744634091854,
0.09315141290426254,
0.04289262369275093,
0.03308684378862381,
0.05846144258975983,
-0.022658690810203552,
0.04735400155186653,
-0.01619696617126465,
-0.1200728639960289,
-0.021570080891251564,
-0.020171629264950752,
-0.013310115784406662,
-0.03575516492128372,
0.030529865995049477,
0.06528323888778687,
0.07205145806074142,
-0.053692542016506195,
-0.024064786732196808,
0.011978727765381336,
0.01757720485329628,
-0.030468598008155823,
0.03978433459997177,
0.019462408497929573,
0.021463586017489433,
0.03525781258940697,
0.025931863114237785,
0.05922101438045502,
-0.02097432315349579,
0.019042756408452988,
-0.05350111424922943,
0.02638673037290573,
-0.037769537419080734,
0.01155909989029169,
0.004231858067214489,
-0.002713707508519292,
0.03796737641096115,
-0.01960226520895958,
-0.11981730163097382,
0.03546309098601341,
0.07522144168615341,
-0.04161256551742554,
-0.036019157618284225,
-0.002985118655487895,
-0.030096087604761124,
-0.03703826293349266,
0.025394050404429436,
-0.027556167915463448,
-0.0027862107381224632,
-0.02100015990436077,
0.1527523249387741,
0.03541276603937149,
-0.00783560797572136,
0.015605456195771694,
0.019073201343417168,
0.06435776501893997,
0.04433687403798103,
0.031171590089797974,
-0.003435945138335228,
0.012751285918056965,
0.020121850073337555,
0.0333474725484848,
-0.04669177159667015,
0.014591558836400509,
0.054924916476011276,
0.03847620263695717,
0.012372974306344986,
0.010688172653317451,
-0.038273461163043976,
-0.016718342900276184,
-0.020618373528122902,
0.027308978140354156,
0.026973193511366844,
0.04934367537498474,
0.01416843943297863,
0.019894590601325035,
0.05420955643057823,
0.012746652588248253,
0.007636869791895151,
0.025522099807858467,
0.027690928429365158,
-0.019327690824866295,
-0.05874694138765335,
0.023186316713690758,
0.04522688686847687,
-0.022000156342983246,
0.021102728322148323,
-0.026542607694864273,
-0.005224719177931547,
0.03877183422446251,
-0.016092803329229355,
0.025380849838256836,
0.00042983482126146555,
-0.031230757012963295,
-0.042495932430028915,
-0.006306678056716919,
0.012013067491352558,
0.10121354460716248,
0.033602964133024216,
-0.043589625507593155,
0.009324229322373867,
-0.014678308740258217,
0.017182134091854095,
-0.027486126869916916,
-0.030398577451705933,
-0.0038201429415494204,
-0.10723281651735306,
-0.025843417271971703,
-0.0023123875726014376,
-0.014850826933979988,
-0.017178934067487717,
-0.0006779019604437053,
0.058758240193128586,
0.06087878346443176,
-0.009499894455075264,
-0.055491045117378235,
0.007238114718347788,
0.01927761361002922,
0.0018044471507892013,
0.03211965784430504,
0.0010729565983638167,
0.01723012886941433,
0.004107248038053513,
0.051952894777059555,
-0.04135829582810402,
-0.001575566129758954,
0.015667101368308067,
0.04184185341000557,
-0.05666995048522949,
-0.0702780932188034,
-0.007998311892151833,
-0.015072028152644634,
-0.020422792062163353,
0.025424132123589516,
0.05670110508799553,
-0.03355676680803299,
0.01876208931207657,
0.01508376095443964,
-0.06417013704776764,
0.03986237198114395,
-0.06051333248615265,
-0.022827668115496635,
0.038123875856399536,
0.01986747793853283,
0.01782921701669693,
-0.010844946838915348,
-0.03914779797196388,
-0.015531660988926888,
-0.009028325788676739,
-0.019945533946156502,
0.026731252670288086,
0.07209962606430054,
-0.029515990987420082,
0.03787956014275551,
0.0473337285220623,
-0.025246821343898773,
-0.005739752668887377,
0.006727045867592096,
-0.03715383633971214,
-0.02502373419702053,
-0.07424861937761307,
0.09220828115940094,
-0.05923954024910927,
-0.10914789140224457,
0.009900109842419624,
-0.00823621079325676,
0.04781268164515495,
0.02249143086373806,
-0.0188666433095932,
-0.003240465885028243,
0.03195443004369736,
-0.01665468141436577,
-0.011443577706813812,
-0.01233654748648405,
-0.04790322110056877,
0.02643115445971489,
0.048545077443122864,
-0.0137714184820652,
-0.08271164447069168,
0.04573393240571022,
0.030853457748889923,
0.001624183845706284,
0.004201902542263269,
0.0325608029961586,
0.006994930095970631,
0.04004432260990143,
0.001911019440740347,
-0.009719991125166416,
0.006927666254341602,
0.024190450087189674,
-0.08758843690156937,
0.001614948152564466,
0.09452942758798599,
-0.004898386541754007,
-0.04442915692925453,
0.03219006583094597,
-0.05379994958639145,
-0.0417795404791832,
-0.021049758419394493,
-0.013404886238276958,
0.05313640087842941,
0.004124808125197887,
-0.027851944789290428,
-0.03285657986998558,
-0.028978394344449043,
-0.0696687400341034,
0.0457255020737648,
0.024792848154902458,
-0.0166998952627182,
0.048351045697927475,
0.028844334185123444,
-0.08392792195081711,
0.04446544125676155,
-0.03565959259867668,
0.04352601245045662,
-0.03305346518754959,
-0.002567465417087078,
-0.06146254763007164,
0.0038401829078793526,
-0.05156807228922844,
-0.017270037904381752,
0.061458785086870193,
0.005316200200468302,
-0.0006105660577304661,
0.057250652462244034,
-0.016800476238131523,
0.03276434540748596,
-0.08657694607973099,
0.02556837536394596,
-0.027024712413549423,
-0.009629877284169197,
0.05897514522075653,
-0.03144245967268944,
0.03908625990152359,
-0.021954016759991646,
0.004529448226094246,
-0.003939928486943245,
-0.02251817099750042,
0.000539447704795748,
-0.0025598565116524696,
0.03635771945118904,
-0.045955054461956024,
0.0226487684994936,
-0.01574517972767353,
-0.0285804346203804,
-0.012152646668255329,
0.012519530020654202,
-0.06896154582500458,
0.06649431586265564,
-0.025089336559176445,
-0.05187622830271721,
0.019664568826556206,
0.0057972571812570095,
0.038117602467536926,
0.014738218858838081,
0.06315908581018448,
-0.040026165544986725,
-0.009329013526439667,
0.007909362204372883,
-0.01927660033106804,
0.044782448559999466,
-0.0007138475775718689,
0.01639457978308201,
-0.05148288607597351,
-0.09514578431844711,
0.046258121728897095,
-0.008967423811554909,
0.008232669904828072,
0.030277946963906288,
-0.027958771213889122,
0.010287712328135967,
0.03215468302369118,
-0.03162830322980881,
-0.026990406215190887,
-0.03615764155983925,
0.06559424847364426,
-0.01048541720956564,
-0.02015666477382183,
0.002679958241060376,
0.03092648833990097,
0.005633110646158457,
-0.04706069082021713,
0.007275788579136133,
0.0015283155953511596,
0.009080877527594566,
-0.07006316632032394,
-0.046961620450019836,
0.0020416059996932745,
-0.021403172984719276,
0.003762508276849985,
-0.006703653838485479,
0.011306935921311378,
-0.00959200132638216,
0.036540575325489044,
0.008397025987505913,
-0.03283508121967316,
0.041550472378730774,
-0.05837622284889221,
0.02798706479370594,
-0.000636451062746346,
-0.06141508370637894,
-0.058145567774772644,
0.02122313901782036,
0.09740745276212692,
-0.006775366608053446,
-0.016631178557872772,
-0.0293334499001503,
-0.02030925825238228,
0.008580440655350685,
0.028804561123251915,
-0.02105593867599964,
-0.0038487932179123163,
0.006248562131077051,
0.024459663778543472,
0.016201365739107132,
-0.04078249633312225,
-0.004534895531833172,
0.06388973444700241,
0.009040038101375103,
-0.013187668286263943,
0.03425842523574829,
0.03246622160077095,
0.04274164140224457,
0.0020120274275541306,
-0.06790430843830109,
0.0027245318051427603,
0.06850609928369522,
-0.0040183961391448975,
0.03126057609915733,
-0.0115297120064497,
0.004222515504807234,
-0.019884973764419556,
0.009793051518499851,
-0.03859758377075195,
0.040689729154109955,
0.10096853971481323,
0.02031971514225006,
-0.061725590378046036,
-0.0021347776055336,
0.013616770505905151,
0.008214995265007019,
-0.004252961836755276,
-0.009562632068991661,
-0.05081920698285103,
-0.01721162721514702,
0.008665082044899464,
0.018382880836725235,
-0.012782467529177666,
0.008228287100791931,
0.004138940013945103,
-0.008040531538426876,
-0.0031905118376016617,
0.008454758673906326,
-0.029545122757554054,
-0.010408392176032066,
0.01576727256178856,
-0.013070262037217617,
0.05267602205276489,
0.012312528677284718,
0.055189888924360275,
0.02622065134346485,
-0.017293820157647133,
0.007567142136394978,
-0.05222262442111969,
0.06027333438396454,
0.012494070455431938,
0.021140318363904953,
0.06598559767007828,
0.024688130244612694,
-0.0038520507514476776,
-0.02693837136030197,
0.05680914223194122,
-0.0231265090405941,
-0.020939944311976433,
0.008600961416959763,
0.021859677508473396,
0.0009235363104380667,
0.0012101542670279741,
0.03182255104184151,
0.049478769302368164,
0.0002938348916359246,
0.010414667427539825,
-0.022257288917899132,
0.07146190106868744,
0.017067288979887962,
0.01238882914185524,
0.024476170539855957,
0.02922387421131134,
0.044206321239471436,
-0.05251985788345337,
-0.00445944257080555,
0.0028377780690789223,
0.08035846799612045,
-0.026086291298270226,
0.018296165391802788,
-0.017265670001506805,
0.03246288746595383,
0.03221682831645012,
-0.0008951141498982906,
0.03344128280878067,
0.1728741079568863,
0.0008489614701829851,
0.01602323167026043,
0.008035058155655861,
0.006937804631888866,
-0.036929596215486526,
0.0022617592476308346,
-0.0221865177154541,
0.024343835189938545,
-0.02136215567588806,
-0.03420699015259743,
0.01759178936481476,
-0.008926033042371273,
-0.0015142024494707584,
-0.0028417157009243965,
-0.018312174826860428,
-0.026986323297023773,
-0.06123621016740799,
-0.04298250377178192,
0.008328665979206562,
0.01924009621143341,
-0.03737614303827286,
0.011960623785853386,
0.01778559200465679,
0.012885183095932007,
-0.05394187569618225,
-0.0671767145395279,
0.0038301816675812006,
0.01132029015570879,
0.04837179183959961,
0.020396661013364792,
0.03269233927130699,
-0.06903599202632904,
0.01651584915816784,
-0.0296334121376276,
-0.01888606883585453,
0.043661635369062424,
0.003459253581240773,
-0.032899849116802216,
0.0025522762443870306,
0.0007354762055911124,
-0.01743277721107006,
-0.010590940713882446,
-0.06478764116764069,
0.007303429767489433,
-0.01178694423288107,
-0.029459664598107338,
-0.02912536822259426,
0.014212985523045063,
0.011513199657201767,
0.030726788565516472,
-0.014534864574670792,
-0.0152922123670578,
0.0181411299854517,
0.01650935970246792,
-0.01990138366818428,
0.014552047476172447,
0.002734324662014842,
-0.047451965510845184,
0.012188230641186237,
0.006268682423979044,
-0.032666269689798355,
-0.003971243277192116,
0.004000563640147448,
-0.01104180607944727,
0.002558924490585923,
-0.011988242156803608,
0.0023959227837622166,
-0.04229133203625679,
-0.07921262085437775,
0.05285388231277466,
-0.027947114780545235,
-0.0018387833843007684,
0.05333000048995018,
0.006849882658571005,
-0.013508896343410015,
0.014679206535220146,
0.06840606033802032,
0.0024113382678478956,
-0.03325691074132919,
-0.011341214179992676,
0.030981874093413353,
-0.035484232008457184,
-0.035383276641368866,
0.016754494979977608,
0.04921909049153328,
0.025608768686652184,
-0.0007076823385432363,
0.07211077213287354,
0.03477803245186806,
-0.006436747964471579,
0.012324122712016106,
0.005367634352296591,
0.009018945507705212,
0.023478921502828598,
-0.03223750740289688,
0.05876065418124199,
-0.001881045289337635,
-0.010471695102751255,
0.015448622405529022,
0.00888617429882288,
-0.025850776582956314,
0.031058914959430695,
0.03036866895854473,
0.005451774224638939,
-0.0045179580338299274,
-0.00008913022611523047,
-0.054017093032598495,
0.012476982548832893,
-0.036430295556783676,
0.03380978852510452,
0.07835347950458527,
-0.028550945222377777,
0.029000485315918922,
0.012385317124426365,
-0.021621011197566986,
0.00327397882938385,
0.01190201472491026,
0.02001918852329254,
0.05558066442608833,
0.04735570773482323,
0.0011131555074825883,
-0.001777874887920916,
-0.02342766523361206,
0.0034649341832846403,
-0.02631405182182789,
-0.01584745943546295,
-0.025382129475474358,
0.03791692107915878,
-0.05656209960579872,
-0.02994106337428093,
-0.01774926669895649,
0.014121570624411106,
0.04813738539814949,
0.025785474106669426,
0.0372803620994091,
-0.06903879344463348,
-0.07437367737293243,
0.04022505134344101,
0.015178823843598366,
0.002354753902181983,
0.03498019650578499,
-0.02362111583352089,
-0.026195241138339043,
-0.01393138337880373,
-0.03642501309514046,
-0.024069802835583687,
0.03698195144534111,
0.019899319857358932,
0.02982409857213497,
0.012795747257769108,
-0.0030766285490244627,
-0.016634538769721985,
0.0013745890464633703,
0.034073226153850555,
-0.05646126717329025,
0.004416842013597488,
-0.03437258303165436,
-0.0106540247797966,
-0.03500039875507355,
-0.005944210570305586,
-0.02706286497414112,
-0.02320759743452072,
-0.04307613521814346,
-0.011956517584621906,
0.03769190236926079,
-0.007642180658876896,
0.023402869701385498,
-0.031156769022345543,
0.049494385719299316,
-0.023921363055706024,
-0.03019692748785019,
-0.030345700681209564,
0.02079310454428196,
-0.017941880971193314,
-0.026130056008696556,
-0.02200153097510338,
0.035657599568367004,
-0.010244748555123806,
-0.004725835286080837,
0.005264659412205219,
-0.0866389349102974,
0.016616005450487137,
-0.004997551441192627,
0.0011539284605532885,
0.0027533704414963722,
-0.030463118106126785,
0.05155755952000618,
-0.0006332434713840485,
-0.053111232817173004,
-0.024063551798462868,
0.01277897972613573,
-0.04322393983602524,
-0.0408206582069397,
0.014353079721331596,
0.002949581015855074,
0.00028049442335031927,
0.018666956573724747,
-0.08054918795824051,
-0.002086314372718334,
0.03185812756419182,
0.0293433777987957,
-0.04323594272136688,
0.04117606580257416,
0.01958679035305977,
0.015471357852220535,
-0.030506448820233345,
0.04426879063248634,
-0.019735807552933693,
-0.05486733466386795,
-0.05274549126625061,
-0.020156854763627052,
-0.05016570910811424,
-0.03294214978814125,
0.0045001935213804245,
-0.05734403058886528,
-0.07931419461965561,
-0.050677139312028885,
-0.05225110799074173,
-0.026596324518322945,
0.022927001118659973,
-0.021470751613378525,
-0.0013686023885384202,
-0.016309229657053947,
0.014023493975400925,
-0.015392202883958817,
0.03433722257614136,
0.08416292816400528,
0.006754446774721146,
0.06271157413721085,
0.01260456908494234,
0.011854848824441433,
0.02294307015836239,
-0.013033556751906872,
-0.013562299311161041,
-0.0030840407125651836,
-0.020831478759646416,
0.015493879094719887,
0.003799068508669734,
-0.03827415779232979,
0.047678496688604355,
0.041457224637269974,
0.00829706434160471,
-0.009615723975002766,
0.05292610079050064,
-0.0747772604227066,
-0.04933367297053337,
0.019804466515779495,
0.023009156808257103,
0.04623197764158249,
0.018412381410598755,
0.0156672652810812,
0.008885993622243404,
0.012711635790765285,
-0.025255810469388962,
-0.054771799594163895,
-0.018053870648145676,
-0.00039027503225952387,
0.0019484683871269226,
-0.012762399390339851,
-0.036675773561000824,
-0.000918902806006372,
-0.018400680273771286,
0.002024388872087002,
-0.0022414708510041237,
0.0030886540189385414,
0.016843494027853012,
-0.020753107964992523,
0.04900624603033066,
-0.002640501596033573,
0.016041096299886703,
0.020790928974747658,
0.024084148928523064,
0.049458641558885574,
0.0271723885089159,
0.044681366533041,
0.03471389040350914,
-0.026694800704717636,
-0.00796116329729557,
0.016427459195256233,
0.002016642829403281,
0.0046600960195064545,
0.03170918673276901,
0.0010082426015287638,
-0.016511281952261925,
0.06584106385707855,
0.0035525362472981215,
0.020825350657105446,
0.018495336174964905,
0.021200697869062424,
0.021601172164082527,
-0.003184809349477291,
0.055816400796175,
0.06112006679177284,
0.02343703806400299,
0.003789079375565052,
-0.03249292075634003,
-0.016320768743753433,
-0.0363326296210289,
0.028948422521352768,
0.018424253910779953,
0.08705484122037888,
-0.00272064539603889,
0.03106447495520115,
-0.008565736934542656,
0.032447583973407745,
-0.010817643254995346,
0.056205280125141144,
0.04989803954958916,
0.017253482714295387,
-0.036654479801654816,
-0.06274215877056122,
-0.01691840961575508,
0.04154140502214432,
0.024433664977550507,
0.022037388756871223,
0.029984524473547935,
0.02504298835992813,
-0.06708726286888123,
-0.03421294316649437,
-0.0035424616653472185,
-0.05267384648323059,
0.00901421532034874,
-0.027365103363990784,
0.015201800502836704,
0.046966031193733215,
-0.014857404865324497,
-0.03110085055232048,
-0.031088318675756454,
0.0031245374120771885,
-0.05299675464630127,
-0.003973464481532574,
-0.023604730144143105,
0.03027600795030594,
0.005997977685183287,
0.06927917152643204,
0.054855115711688995,
0.015636343508958817,
0.020827261731028557,
0.03869004547595978,
0.02592472732067108,
0.0019193276530131698,
-0.03036666288971901,
-0.0714130848646164,
0.015957964584231377,
0.031260665506124496,
-0.012347607873380184,
-0.02638167142868042,
-0.014900782145559788,
0.021250702440738678
] |
Nom et adresse de la société :......
Relevé du compte n° ….....................................ouvert au nom de :
M ou Mme :
Adresse :
A..........., le ..........
(Date et signature)
Nature de la souscription - Actions ou parts
Montant de la souscription initiale – Nombre de titres et numéros
Montant de la souscription initiale – Valeur nominale
Situation au 31 décembre 20.. (2)– Nombre de titres et numéros
Situation au 31 décembre 20.. (2)– Valeur nominale
Constitution du capital(1)
Augmentation du capital(1)
Actions(1)
Parts(1)
Date de la souscription
(1) Rayer la mention inutile.
(2) Préciser l'année | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000031 | https://bofip.impots.gouv.fr/bofip/6730-PGP.html/identifiant=BOI-LETTRE-000031-20130826 | 2013-08-26 00:00:00 | d331d2ad15f4378f5d4bddc9567d9688d43f9a526576868b2988454294861f32 | [
-0.07106655091047287,
0.036924924701452255,
-0.01114142406731844,
-0.022850269451737404,
-0.006552946753799915,
-0.09713084250688553,
-0.059651073068380356,
0.05072290822863579,
0.08055242896080017,
-0.004317100625485182,
-0.022588789463043213,
0.04450618103146553,
-0.03717843070626259,
-0.01701219007372856,
-0.07054027169942856,
0.045335836708545685,
0.0833030566573143,
0.003962848335504532,
0.01889612339437008,
-0.007482605520635843,
0.05215752124786377,
-0.02362583391368389,
0.029029032215476036,
0.022885233163833618,
0.008090641349554062,
0.13036644458770752,
0.06708817183971405,
-0.06762024760246277,
-0.020801685750484467,
-0.05283148214221001,
-0.06230970844626427,
-0.037454620003700256,
0.04275614768266678,
0.06393924355506897,
0.0627865344285965,
-0.03354793041944504,
-0.060256052762269974,
0.0654866099357605,
-0.02561163902282715,
-0.0206423532217741,
0.027296118438243866,
-0.0061891586519777775,
-0.02274688147008419,
0.04442831873893738,
-0.06831059604883194,
0.009311248548328876,
-0.000026522517146077007,
0.023462161421775818,
0.016988368704915047,
0.048466943204402924,
-0.011945514939725399,
-0.003882627235725522,
0.045088592916727066,
0.030175423249602318,
0.03663592040538788,
0.045728474855422974,
-0.04814140126109123,
0.05815544351935387,
0.07707412540912628,
-0.040328286588191986,
-0.013169154524803162,
-0.0027368199080228806,
-0.07477807253599167,
-0.043469980359077454,
-0.013291606679558754,
0.04634921997785568,
0.019587919116020203,
-0.04137050360441208,
0.15411339700222015,
0.08525948971509933,
0.026583172380924225,
0.04196256026625633,
0.016773266717791557,
0.0576106533408165,
0.0477176271378994,
0.04966479167342186,
-0.07002699375152588,
-0.026126202195882797,
0.0012664617970585823,
0.03707978129386902,
-0.05579129606485367,
0.000005146529474586714,
-0.0026505636051297188,
0.013918531127274036,
-0.02786894515156746,
-0.03396230190992355,
0.048216693103313446,
0.00023649939976166934,
0.0071516018360853195,
0.007512970361858606,
-0.0009849055204540491,
0.05177309364080429,
-0.008451264351606369,
0.021942032501101494,
0.014393880032002926,
0.04501229524612427,
-0.033139172941446304,
-0.00422636279836297,
0.11434656381607056,
-0.016258571296930313,
0.021057290956377983,
-0.016668997704982758,
0.0008219575393013656,
-0.03638433292508125,
-0.013420667499303818,
-0.03621906787157059,
0.010896998457610607,
-0.01490018330514431,
0.025660468265414238,
0.027802269905805588,
-0.03422435745596886,
-0.04315194860100746,
-0.015437012538313866,
-0.007276488002389669,
-0.04217226058244705,
0.007947958074510098,
-0.014133796095848083,
-0.029069261625409126,
0.037177205085754395,
-0.009050438180565834,
-0.016773538663983345,
0.015881408005952835,
-0.030050797387957573,
0.023360121995210648,
-0.0834825411438942,
-0.007545249070972204,
0.012925217859447002,
-0.04161501303315163,
-0.021422458812594414,
-0.013512660749256611,
0.0027863108552992344,
0.018043087795376778,
0.016768917441368103,
-0.04500177130103111,
-0.03641203045845032,
-0.015059426426887512,
-0.027337826788425446,
0.07158015668392181,
0.0018081286689266562,
0.05433105677366257,
-0.028272366151213646,
0.0311529990285635,
-0.06206061318516731,
0.01643688790500164,
0.006807579193264246,
0.07624869048595428,
0.004095226060599089,
-0.05216456204652786,
0.00754689984023571,
0.04737754166126251,
-0.04216928780078888,
0.016110733151435852,
0.050505928695201874,
-0.025212982669472694,
0.011595549061894417,
-0.05929328873753548,
-0.0016683010617271066,
0.06103232875466347,
-0.03001517243683338,
-0.022716429084539413,
0.043063096702098846,
0.023263707756996155,
-0.028183897957205772,
-0.06435989588499069,
-0.05229192227125168,
-0.034511856734752655,
-0.028403187170624733,
0.015542946755886078,
0.016250254586338997,
-0.0014321354683488607,
-0.06543084979057312,
0.02289075031876564,
0.026806531473994255,
-0.007711922284215689,
-0.002985254628583789,
0.026236454024910927,
-0.03170143812894821,
0.0694291740655899,
-0.027025219053030014,
0.06212564930319786,
-0.025270448997616768,
-0.005396515596657991,
0.029434658586978912,
0.015726184472441673,
0.012962860986590385,
-0.0047962116077542305,
0.012128329835832119,
-0.029614152386784554,
0.010051634162664413,
-0.0059938994236290455,
-0.02781812660396099,
-0.0315634049475193,
-0.07917123287916183,
0.011539923027157784,
-0.01138243731111288,
-0.05570328235626221,
-0.05392342060804367,
-0.003372205886989832,
-0.009427175857126713,
0.07067511230707169,
-0.004208749625831842,
0.03198956698179245,
-0.018049120903015137,
0.017292354255914688,
0.0019058426842093468,
-0.0036606104113161564,
-0.03776394948363304,
0.016560090705752373,
0.0051279072649776936,
-0.018135929480195045,
0.06932114064693451,
0.021568579599261284,
0.02394990436732769,
0.0005798896891064942,
-0.045777544379234314,
-0.030407458543777466,
-0.030565062537789345,
-0.016455670818686485,
0.044478386640548706,
-0.04303482919931412,
-0.013551991432905197,
-0.048999350517988205,
-0.031087275594472885,
-0.00977671891450882,
-0.005476928316056728,
0.025523513555526733,
-0.032086826860904694,
0.006418962497264147,
0.04228246584534645,
-0.020144078880548477,
0.0497761033475399,
-0.04183360934257507,
0.027888352051377296,
-0.0024590378161519766,
-0.003088533179834485,
-0.01892497017979622,
0.018094021826982498,
0.019594697281718254,
-0.018944600597023964,
0.025310231372714043,
-0.0047873263247311115,
0.032231129705905914,
0.03218957409262657,
0.007969699800014496,
0.007744627073407173,
-0.05667305737733841,
-0.019209323450922966,
-0.045929841697216034,
-0.057700105011463165,
-0.008400984108448029,
-0.05378777161240578,
0.03294264152646065,
-0.020069876685738564,
-0.004256610758602619,
-0.07528258860111237,
-0.006395475473254919,
0.012989575043320656,
0.027961330488324165,
0.03750745952129364,
0.03226328268647194,
0.030215952545404434,
-0.02813207171857357,
-0.020927295088768005,
-0.005102964583784342,
0.009826199151575565,
-0.09045150130987167,
0.054610561579465866,
-0.042020924389362335,
-0.027256377041339874,
-0.018504738807678223,
0.0075518544763326645,
0.05225694179534912,
0.017733484506607056,
0.07467225193977356,
-0.034510690718889236,
-0.005513049196451902,
-0.008480127900838852,
-0.024615509435534477,
-0.020060662180185318,
-0.004375259857624769,
-0.027798546478152275,
-0.020128872245550156,
-0.01323915645480156,
0.0356200709939003,
0.005814397241920233,
-0.017308512702584267,
0.021186597645282745,
0.007474392186850309,
-0.014320452697575092,
0.03579613193869591,
-0.01543849240988493,
-0.021737735718488693,
-0.016537098214030266,
0.09295226633548737,
0.06554020941257477,
-0.03806430101394653,
0.0026560442056506872,
0.02309136651456356,
0.0402732752263546,
-0.001317626447416842,
-0.03749966621398926,
-0.003329049563035369,
0.010831496678292751,
0.01295876782387495,
-0.06467960774898529,
0.018128691241145134,
-0.02740008383989334,
-0.03879636898636818,
-0.038926590234041214,
-0.009783620946109295,
-0.02043415792286396,
-0.014663240872323513,
-0.006354730110615492,
0.0205397829413414,
0.040789805352687836,
0.030067361891269684,
0.028641773387789726,
0.05570290610194206,
-0.08054504543542862,
0.01296936348080635,
-0.023214982822537422,
0.09223756939172745,
-0.045951321721076965,
0.03590170666575432,
0.00873829610645771,
-0.04071854054927826,
-0.010597760789096355,
0.025522524490952492,
-0.04056170955300331,
-0.028272883966565132,
0.01477506011724472,
0.04089178517460823,
0.02167494036257267,
-0.06577637791633606,
0.0038374324794858694,
-0.0016422965563833714,
-0.023104770109057426,
-0.024256208911538124,
0.013304303400218487,
0.019221900030970573,
0.012969093397259712,
0.02487916313111782,
-0.027550389990210533,
0.011290273629128933,
0.05852514132857323,
-0.04104507714509964,
0.016557319089770317,
-0.03316313028335571,
0.02736673317849636,
-0.006754463538527489,
0.026844611391425133,
-0.010640961118042469,
0.0700283870100975,
0.04536288231611252,
0.01305534690618515,
-0.001427931827493012,
-0.0010523430537432432,
0.008619786240160465,
-0.008088178001344204,
0.03496001288294792,
0.005099496338516474,
-0.03323126211762428,
0.00032856353209353983,
0.027141114696860313,
0.019487563520669937,
0.03651588782668114,
0.013326688669621944,
0.02648302912712097,
-0.0001953143218997866,
0.07909756898880005,
-0.01836325228214264,
0.031613826751708984,
0.00035716561251319945,
0.027558069676160812,
-0.00556425703689456,
0.04470926895737648,
-0.011512625962495804,
0.029239779338240623,
0.005724573973566294,
0.05962160602211952,
0.008958469144999981,
-0.027832841500639915,
0.022326432168483734,
0.013577344827353954,
0.024377869442105293,
0.019214410334825516,
0.009068029001355171,
-0.011579769663512707,
-0.012796612456440926,
-0.01651039533317089,
0.0029354363214224577,
-0.026610443368554115,
0.049665533006191254,
0.02596694976091385,
-0.0070453817024827,
-0.010996739380061626,
0.059270426630973816,
0.019731001928448677,
-0.05002405866980553,
0.0024218917824327946,
-0.055446602404117584,
0.023942086845636368,
0.04542851075530052,
0.016822051256895065,
0.041617054492235184,
0.017714302986860275,
0.004564858041703701,
-0.07252193987369537,
0.04588920623064041,
0.00017908807785715908,
0.06706798821687698,
0.0031458386220037937,
-0.0018175042932853103,
-0.02719813399016857,
0.035526398569345474,
-0.012696304358541965,
0.028426354750990868,
0.02437894232571125,
0.16154178977012634,
-0.02230411395430565,
-0.0007198888342827559,
0.00862882286310196,
0.03508545458316803,
-0.010047361254692078,
-0.01745753176510334,
-0.023831218481063843,
0.04707624390721321,
0.06057719513773918,
-0.07196595519781113,
0.045173998922109604,
-0.06487268954515457,
0.030238181352615356,
-0.012829531915485859,
-0.04628344252705574,
-0.033924806863069534,
-0.0217914879322052,
-0.022392557933926582,
-0.009309465996921062,
0.01543621439486742,
0.005223105661571026,
0.0030225864611566067,
0.009526371955871582,
0.03601035475730896,
-0.059024836868047714,
-0.01110521424561739,
0.005687489174306393,
-0.0029089346062391996,
0.03315766528248787,
0.012708052061498165,
0.0023586712777614594,
-0.030834130942821503,
-0.00013804822810925543,
-0.028078341856598854,
-0.015603194944560528,
0.07901535928249359,
-0.02707693912088871,
-0.0169749166816473,
0.005899504758417606,
0.002725430065765977,
-0.021240390837192535,
-0.017449913546442986,
-0.042944956570863724,
-0.004923529922962189,
-0.0012214393354952335,
-0.04350129887461662,
-0.004227708093822002,
0.03548387438058853,
0.08728760480880737,
0.0391831248998642,
0.016299951821565628,
0.0634683221578598,
-0.012682503089308739,
-0.006655123084783554,
-0.057617396116256714,
-0.0006219615461304784,
0.026902493089437485,
-0.04059959948062897,
0.027851467952132225,
0.005521779879927635,
-0.00048133768723346293,
0.0014832578599452972,
0.0267290398478508,
-0.028010718524456024,
-0.04446420818567276,
0.02169640362262726,
0.007436553481966257,
0.027114029973745346,
-0.09444618225097656,
0.024422604590654373,
-0.0033486965112388134,
0.044892411679029465,
-0.029584573581814766,
0.01958020217716694,
-0.017908848822116852,
0.00803305208683014,
0.055752482265233994,
0.003090768354013562,
0.007199469022452831,
-0.007283142767846584,
0.03359813615679741,
-0.015635645017027855,
-0.01546669751405716,
-0.00782315619289875,
0.03278998285531998,
0.012048568576574326,
-0.006192951463162899,
0.05200913920998573,
-0.014050315134227276,
-0.0052260830998420715,
-0.03309888765215874,
-0.03760125860571861,
0.016379546374082565,
0.0009742827387526631,
-0.004966261330991983,
-0.062069203704595566,
-0.0001991118915611878,
-0.045101914554834366,
-0.02071363665163517,
0.00836916919797659,
0.041127465665340424,
0.06815873831510544,
0.03593137860298157,
-0.009034174494445324,
-0.00568558182567358,
0.036572277545928955,
-0.03935089707374573,
-0.034803736954927444,
0.011450065299868584,
-0.004054252523928881,
-0.01233865786343813,
0.01635519415140152,
0.00012754446652252227,
0.029176848009228706,
0.01535188127309084,
0.03958331048488617,
0.011077777482569218,
-0.037768200039863586,
0.015688026323914528,
0.036898091435432434,
-0.03254597634077072,
-0.011022640392184258,
-0.043860044330358505,
0.06616277247667313,
-0.029601190239191055,
0.009315243922173977,
0.017517434433102608,
-0.007068068720400333,
-0.04217173531651497,
-0.023604607209563255,
-0.027583282440900803,
0.02765572816133499,
0.021626899018883705,
0.026222411543130875,
0.010035802610218525,
-0.07047200947999954,
-0.02219814993441105,
0.02826901525259018,
0.010103355161845684,
0.01755966618657112,
0.07814773917198181,
-0.01948438584804535,
0.007911178283393383,
-0.00009429282363271341,
-0.03399983048439026,
0.025544598698616028,
-0.005165737122297287,
-0.02549533173441887,
0.02762669324874878,
0.08495061099529266,
-0.008535141125321388,
0.050679296255111694,
0.05561404675245285,
0.0183616541326046,
-0.04813797399401665,
-0.0387657955288887,
0.021893369033932686,
-0.02971639484167099,
-0.06920190900564194,
-0.05481210723519325,
-0.007894586771726608,
-0.012976608239114285,
0.0207196194678545,
0.013287607580423355,
0.04320811852812767,
0.027794137597084045,
0.0072484794072806835,
-0.03653184324502945,
0.03440013900399208,
-0.009851131588220596,
-0.02298157662153244,
-0.030031662434339523,
-0.011852266266942024,
0.00406793225556612,
-0.0311056487262249,
0.036227308213710785,
-0.015165023505687714,
-0.008635167963802814,
-0.00506008043885231,
0.013929012231528759,
0.025842908769845963,
-0.02171909436583519,
-0.03845444694161415,
0.005728106014430523,
-0.0021655322052538395,
0.05197829753160477,
0.002390604931861162,
0.006686951033771038,
-0.05945095419883728,
-0.04167060926556587,
-0.0074998498894274235,
0.04756689816713333,
-0.0466080866754055,
0.01944517344236374,
0.024445002898573875,
-0.002628817455843091,
0.004969882778823376,
-0.0030919313430786133,
-0.002600115491077304,
-0.001102278009057045,
-0.0007023041252978146,
-0.029861213639378548,
-0.02777542732656002,
-0.013584615662693977,
0.061184849590063095,
-0.03513052687048912,
-0.00992264598608017,
0.0021833230275660753,
-0.05399254336953163,
-0.07290742546319962,
-0.01579320803284645,
0.012598554603755474,
-0.03132735937833786,
0.017301227897405624,
0.025125056505203247,
0.013295769691467285,
-0.002905977889895439,
-0.08801531791687012,
-0.028158100321888924,
-0.00808046292513609,
-0.04917490854859352,
-0.007677956949919462,
0.01992100290954113,
-0.017541395500302315,
0.030201079323887825,
0.054189108312129974,
-0.06607519835233688,
0.012190137058496475,
0.03130677714943886,
-0.018759695813059807,
0.017571011558175087,
0.026640882715582848,
-0.01667052134871483,
-0.0022722871508449316,
-0.009033537469804287,
0.015583246015012264,
-0.002937340410426259,
-0.03763143718242645,
-0.02224809303879738,
0.015424828045070171,
0.09032727777957916,
0.016061052680015564,
-0.0010407674126327038,
0.06006919965147972,
-0.011272394098341465,
-0.04940974339842796,
0.03508835285902023,
0.02633538283407688,
0.03032776527106762,
0.058094386011362076,
0.030571814626455307,
-0.007677937857806683,
-0.03873714432120323,
0.0020378283224999905,
-0.04676557704806328,
-0.022750966250896454,
0.027842504903674126,
-0.0598389208316803,
-0.031146960332989693,
-0.009915831498801708,
0.052053678780794144,
-0.031272437423467636,
-0.007115127984434366,
0.022211328148841858,
0.017428705468773842,
-0.008628779090940952,
-0.07182370126247406,
-0.02522612176835537,
0.011716214939951897,
0.014971680007874966,
0.0050849830731749535,
0.020509257912635803,
-0.004926751833409071,
-0.021338488906621933,
-0.008339564315974712,
0.023425204679369926,
-0.02815685234963894,
-0.0023557362146675587,
0.028903763741254807,
0.009086952544748783,
-0.007412065286189318,
0.0006333171622827649,
-0.032812245190143585,
-0.039153244346380234,
-0.001761151012033224,
-0.03178759664297104,
0.023862775415182114,
0.01905033178627491,
-0.02091720700263977,
0.02511768788099289,
-0.018240710720419884,
0.022539187222719193,
0.10522785782814026,
0.009112296625971794,
0.02747158519923687,
-0.02696370892226696,
-0.02100364863872528,
-0.006226270459592342,
-0.01040969230234623,
0.011181996203958988,
0.07884471118450165,
0.003980404697358608,
0.04142466560006142,
-0.00028275628574192524,
0.010978947393596172,
-0.043034542351961136,
0.04927321523427963,
0.05901043489575386,
0.103452667593956,
-0.008299233391880989,
0.03861873596906662,
0.037760887295007706,
0.048341214656829834,
-0.002290251199156046,
0.007577596697956324,
-0.004059425555169582,
-0.039273157715797424,
0.006348555441945791,
-0.010521943680942059,
-0.02715619094669819,
-0.04706249013543129,
0.05255431681871414,
-0.042395081371068954,
-0.09916530549526215,
0.05167723819613457,
-0.018569815903902054,
0.042034249752759933,
0.021213559433817863,
-0.03315550461411476,
-0.017433712258934975,
0.03167159482836723,
-0.07209765911102295,
0.022424252703785896,
-0.0005621208110824227,
0.081474170088768,
-0.002401730278506875,
0.019537683576345444,
-0.034721989184617996,
0.037277158349752426,
-0.04495590180158615,
0.02818332239985466,
-0.042801763862371445,
-0.0215347521007061,
-0.004526523407548666,
0.02339644357562065,
-0.031041547656059265,
-0.029187191277742386,
-0.024555059149861336,
-0.0034210938028991222
] |
I. Distributions effectuées par les sociétés immobilières d'investissement et sociétés immobilières de gestion
(1)
10
Les sociétés immobilières d'investissement, constituées sous la forme de société
anonyme, et les sociétés immobilières de gestion, constituées sous la forme de société à responsabilité limitée, ont pour objet exclusif l'exploitation d'immeubles sis en France, affectés à
l'habitation pour les trois quarts au moins de leur superficie. Elles doivent fonctionner conformément à des statuts approuvés par arrêté ministériel.
20
Ces sociétés font l'objet d'une étude détaillée au
BOI-IS-CHAMP-30-80 et BOI-IS-CHAMP-30-90.
30
Il est simplement rappelé que les sociétés immobilières d'investissement ou de gestion sont
soumises à un régime fiscal qui tend essentiellement à placer les actionnaires ou associés dans la même situation que s'ils étaient directement propriétaires de la quote-part d'immeubles correspondant
à leurs droits.
Remarque : Ces sociétés ne bénéficient toutefois pas du régime de la transparence
fiscale prévu à l'article 1655 ter du code général des impôts (CGI) en faveur des sociétés de copropriété.
40
Ces sociétés sont notamment exonérées de l'impôt sur les sociétés (IS) pour la fraction de leur
bénéfice net qui provient de la location de leurs immeubles (CGI, art. 208, 3° ter ;
CGI, art. 208 B).
50
Les dividendes et autres produits distribués aux actionnaires ou associés et
prélevés sur les bénéfices exonérés d'impôt sur les sociétés en application du 3° ter de l'article 208 du CGI et de
l'article 208 B du CGI, sont soumis à l'impôt sur le revenu dans la catégorie des revenus des capitaux mobiliers (pour les
actionnaires personnes physiques) et à l'impôt sur les sociétés (pour les actionnaires personnes morales).
60
Ces produits sont par ailleurs exonérés de la retenue à la source visée au 2
de l'article 119 bis du CGI lorsqu'ils sont distribués à des personnes qui n'ont pas leur domicile fiscal ou leur siège en
France (CGI, art. 139 ter).
(70)
II. Distributions effectuées par les sociétés immobilières pour le commerce et l'industrie (SICOMI)
80
Les SICOMI, instituées par
l'ordonnance du 28 septembre 1967,
bénéficiaient d'un régime fiscal de faveur pour les opérations qu'elles réalisaient dans le cadre de leurs opérations de location simple ou de crédit-bail d'immeubles à usage industriel ou commercial.
En contrepartie, leur activité était soumise à certaines règles.
En outre,
l'article
74 de la loi n° 88-1149 du 23 décembre 1988 de finances pour 1989 prévoit que les SICOMI peuvent, depuis le 1er janvier 1989, exercer leur activité, directement ou par l'intermédiaire
de filiales, dans des États ou territoires ayant conclu avec la France une convention d'assistance administrative.
Elles doivent fonctionner conformément à des statuts approuvés par arrêté ministériel.
90
L'article
96 de la loi n° 90-1168 du 29 décembre 1990 a ramené progressivement le régime fiscal des SICOMI au droit commun et, en contrepartie, allégé les contraintes qui pesaient sur ces sociétés.
Toutefois, afin de faciliter la reprise du marché de l'immobilier, la
loi n° 92-1476 du
31 décembre 1992 de finances rectificative pour 1992, a rétabli, à titre transitoire, le régime de faveur, au regard de l'IS, des opérations de crédit-bail conclues avec des SICOMI, pour les
contrats portant sur des locaux à usage de bureaux neufs et vacants au 1er octobre 1992.
Cependant, ce dernier régime dérogatoire dont bénéficiaient les opérations de crédit-bail
immobilier effectuées par les SICOMI est venu à expiration le 31 décembre 1995. Afin d'assurer la neutralité du crédit immobilier par rapport au crédit ou à l'autofinancement,
l'article
57 de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire et
l'article 45 de la loi n° 94-1163 du 29
décembre 1994 de finances rectificative pour 1994 ont aménagé le régime fiscal du crédit-bail immobilier en prenant en compte également des impératifs de développement du territoire.
100
Le régime spécial des dividendes et de l'obligation de distribution concerne exclusivement les
bénéfices exonérés des opérations de crédit-bail des contrats :
- conclus avant le 1er janvier 1991 ;
- conclus depuis le 1er janvier 1991 et avant le 1er janvier 1996 lorsque la SICOMI a opté pour le régime du 3 quater de
l'article 208 du CGI.
A. Obligation de distribution
110
Les bénéfices qui proviennent des opérations totalement ou partiellement exonérées d'impôt sur
les sociétés en application du régime de faveur des SICOMI sont obligatoirement distribués à hauteur de 85 % de la fraction exonérée. Le montant de ces bénéfices est déterminé comme en matière d'impôt
sur les sociétés. La distribution doit être effectuée avant la fin de l'exercice qui suit celui de sa réalisation.
120
En cas de non respect de cette obligation, deux cas doivent être distingués :
- la SICOMI n'a pas procédé à une distribution à hauteur de 85 % au moins des résultats
totalement ou partiellement exonérés dégagés en comptabilité. Elle encourt en ce cas la perte du régime de faveur sur les résultats de l'exercice concerné ;
- la SICOMI a procédé à une distribution de 85 % des bénéfices exonérés dégagés en
comptabilité, mais ces bénéfices sont ultérieurement rehaussés. Dans ce cas, la quote-part de résultats non distribués est imposable à l'impôt sur les sociétés dans les conditions de droit commun. Les
suppléments d'impôt découlant de ces insuffisances sont assortis de l'intérêt de retard et, le cas échéant, des majorations prévues à
l'article 1727 du CGI.
B. Régime fiscal des produits distribués
130
Le 3° quater de
l'article 208 du CGI, dans sa rédaction issue de
l'article
96 de la loi n° 90-1168 du 29 décembre 1990 de finances pour 1991, prévoit que le d du 6 de l'article 145 du CGI
(exclusion du régime des sociétés mères), est applicable aux dividendes prélevés sur les bénéfices des SICOMI qui proviennent d'opérations totalement ou partiellement exonérées d'impôt sur les
sociétés.
140
Les SICOMI doivent distinguer les deux parts suivantes dans leur dividende.
1. La fraction provenant de bénéfices exonérés en application du régime de faveur des SICOMI
150
Cette fraction n'ouvre pas droit au régime des sociétés mères.
Elle comprend :
- les bénéfices exonérés qui doivent être obligatoirement distribués à hauteur de 85 % ;
- les bénéfices exonérés à hauteur de 15 % sans obligation de distribution et figurant dans
les réserves de la SICOMI. Cette quote-part de réserves doit être isolée de manière extra-comptable, à partir de son montant à la date du 1er janvier 1991.
2. La fraction provenant des autres bénéfices
160
Elle donne droit au régime des sociétés mères. Il n'est pas distingué selon la date de
réalisation des bénéfices.
Le régime des sociétés mères est donc susceptible de s'appliquer à une distribution de
bénéfices taxables qui antérieurement n'en bénéficiait pas.
III. Distributions effectuées par les sociétés immobilières transparentes
170
Le régime de la transparence fiscale prévu à
l'article 1655 ter du CGI est applicable aux sociétés qui ont pour objet exclusif soit :
- la construction d'immeubles ou de groupes d'immeubles en vue de leur division par fractions
destinées à être attribuées aux associés, en propriété ou en jouissance ;
- l'acquisition des mêmes biens ;
- la gestion de ces biens après division ;
- la location, pour le compte d'un ou plusieurs de leurs membres, de tout ou partie des biens
susvisés appartenant à chacun de ces membres.
180
Ces sociétés, quelle que soit leur forme juridique, sont réputées ne pas avoir, au plan
fiscal, de personnalité distincte de celle de leurs membres.
190
Il s'ensuit que, même si elles sont constituées sous la forme de sociétés de capitaux, les
sociétés visées à l'article 1655 ter du CGI sont exclues du champ d'application de l'impôt sur les sociétés.
200
Dès lors, les revenus distribués par ces sociétés ne sont pas considérés comme des revenus de
capitaux mobiliers. Ils se trouvent hors du champ d'application de la retenue à la source prévue au 2 de l'article 119 bis du
CGI.
210
De leur côté, les associés sont individuellement considérés sur le plan fiscal comme
propriétaires privatifs des locaux à la jouissance ou à la propriété desquels leurs actions ou parts sociales leur donnent vocation.
L'imposition des revenus des immeubles construits, acquis ou gérés par les sociétés susvisées
est établie au nom des associés eux-mêmes en tenant compte du régime fiscal auquel chacun d'eux est assujetti.
220
Le champ d'application du régime de la « transparence fiscale », sa portée et
ses incidences fiscales au regard de l'imposition des membres des sociétés transparentes font l'objet d'une étude détaillée au BOI-RFPI-CHAMP-30-20 auquel il convient donc
de se reporter.
IV. Distributions effectuées par les sociétés ayant pour objet de transférer gratuitement à leurs membres la jouissance
d'un bien meuble ou immeuble
230
Ces sociétés ont pour objet de transférer gratuitement à leurs membres la jouissance de biens
meubles ou immeubles dont elles sont propriétaires ou d'installations qui leur sont concédées.
240
La valeur nette de l'avantage en nature ainsi consenti aux associés n'est pas pris en compte,
sous certaines conditions, pour la détermination du bénéfice taxable à l'impôt sur les sociétés (CGI, art. 239 octies).
250
Par ailleurs, la valeur nette de cet avantage n'est pas considérée comme un revenu distribué
au sens de l'article 109 du CGI à l'article 111 du CGI,
lorsque les conditions visées au IV § 240 sont remplies.
260
La valeur nette de l'avantage en nature est exonérée de l'impôt sur le revenu entre les mains
du bénéficiaire si celui-ci est un particulier.
270
En revanche, si le bénéficiaire est une personne morale passible de l'impôt sur les sociétés
ou une entreprise relevant de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, l'avantage ainsi accordé est inclus dans le bénéfice imposable. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-30-50-20 | https://bofip.impots.gouv.fr/bofip/6962-PGP.html/identifiant=BOI-RPPM-RCM-30-50-20-20131118 | 2013-11-18 00:00:00 | 7957554634dce7dd554a7236478706c65056435e26947f81197480246dd33472 | [
-0.04191402718424797,
-0.0037758885882794857,
-0.03212761878967285,
0.05754740163683891,
-0.017133889719843864,
-0.05774471536278725,
0.0012997323647141457,
-0.03684433177113533,
0.018558869138360023,
-0.056128185242414474,
-0.0021120153833180666,
-0.012719093821942806,
-0.012550282292068005,
0.03886360302567482,
-0.1367420107126236,
0.002243541181087494,
0.07316996157169342,
-0.0010234423680230975,
-0.047709692269563675,
-0.020365966483950615,
0.0498199425637722,
0.02538488246500492,
0.04223267734050751,
0.045666951686143875,
-0.04196107015013695,
0.10195966809988022,
0.0198203194886446,
-0.0935787633061409,
-0.0070818522945046425,
0.05807715654373169,
0.010639097541570663,
-0.04253626987338066,
-0.037874531000852585,
0.04759499803185463,
0.00010023826325777918,
-0.09660917520523071,
0.021730609238147736,
0.0661875531077385,
-0.048616912215948105,
-0.005667262710630894,
-0.02809596247971058,
0.003054513595998287,
0.022562073543667793,
0.058781981468200684,
-0.02609878219664097,
0.030570637434720993,
-0.07652811706066132,
0.0470384918153286,
-0.061409950256347656,
0.07227379083633423,
-0.002850739983841777,
0.05059178173542023,
0.011327455751597881,
0.023832174018025398,
0.01132555678486824,
0.04885713756084442,
-0.07198847830295563,
-0.027344299480319023,
0.0777781680226326,
-0.05018332228064537,
-0.06220506876707077,
-0.0028636623173952103,
0.001775479526259005,
-0.008043278940021992,
0.0132217425853014,
-0.034415144473314285,
-0.0075751785188913345,
-0.011503683403134346,
0.087046779692173,
0.03781986981630325,
0.0029368887189775705,
-0.033223338425159454,
0.0004156717623118311,
-0.021654101088643074,
0.06851408630609512,
0.06605618447065353,
-0.0014609730569645762,
0.010094701312482357,
0.06262340396642685,
0.019969100132584572,
-0.056417424231767654,
-0.013995184563100338,
-0.010409402661025524,
0.05878715589642525,
-0.013524122536182404,
-0.003554415423423052,
-0.0033966696355491877,
-0.010646103881299496,
-0.02548069693148136,
-0.028787704184651375,
0.005966009106487036,
-0.011966605670750141,
-0.0187004916369915,
0.06569255888462067,
0.02799043245613575,
0.05025682598352432,
-0.02849338948726654,
-0.044796328991651535,
0.06060690060257912,
0.035099755972623825,
-0.011419967748224735,
-0.031223364174365997,
0.024670766666531563,
-0.02704557776451111,
0.02671763487160206,
-0.08108191937208176,
0.02168811485171318,
-0.07164660096168518,
-0.028963608667254448,
-0.019761357456445694,
-0.03549026697874069,
-0.02705267257988453,
-0.03234900161623955,
-0.04809817671775818,
-0.0772978737950325,
0.09778115153312683,
-0.021767642349004745,
-0.0060913884080946445,
0.042005132883787155,
0.07607214152812958,
0.0140394801273942,
-0.0173293836414814,
0.04615271836519241,
0.0001230257621500641,
-0.03802730515599251,
-0.004867627285420895,
0.012020782567560673,
-0.015042662620544434,
-0.08481080830097198,
0.006411145441234112,
0.01497459877282381,
-0.0370926670730114,
-0.03403278812766075,
-0.06311595439910889,
0.008818152360618114,
0.014162576757371426,
0.0018534254049882293,
0.08700323104858398,
-0.0036494205705821514,
0.009265064261853695,
-0.07064494490623474,
-0.021110020577907562,
0.014436584897339344,
-0.003845866769552231,
-0.0017831814475357533,
0.03480714187026024,
-0.021014375612139702,
-0.08425099402666092,
-0.01258997991681099,
-0.000014899125744705088,
-0.004171562381088734,
0.03724738955497742,
0.03235672786831856,
-0.046614352613687515,
0.0014538387767970562,
-0.028240934014320374,
0.0055924938060343266,
0.04372596740722656,
-0.01969742216169834,
-0.04554179683327675,
0.04997533559799194,
0.0373445525765419,
0.026470141485333443,
-0.009198512881994247,
-0.011724657379090786,
-0.042448919266462326,
0.018100520595908165,
0.003516738535836339,
0.03773021325469017,
0.04290809854865074,
-0.018589723855257034,
0.04575594142079353,
0.021182268857955933,
-0.01017626654356718,
-0.005945589859038591,
0.010599580593407154,
-0.015857083722949028,
0.012533373199403286,
-0.08606674522161484,
0.07193771004676819,
0.030429979786276817,
-0.07580646872520447,
0.014763515442609787,
-0.04373536631464958,
0.0016688223695382476,
0.002443786943331361,
0.0029774466529488564,
-0.04392188787460327,
0.030501360073685646,
0.01865888573229313,
-0.004952660296112299,
0.01365291140973568,
-0.0573338121175766,
0.011652808636426926,
-0.057335417717695236,
-0.08095435053110123,
-0.028357453644275665,
0.09116850048303604,
0.07986530661582947,
0.0003352976345922798,
-0.0188940167427063,
0.051557596772909164,
0.052576616406440735,
0.005993068218231201,
-0.04968242719769478,
-0.05296626687049866,
0.02375289425253868,
0.007524609565734863,
0.008331933990120888,
-0.005595716647803783,
0.05829274654388428,
-0.020742885768413544,
0.01106636319309473,
0.06045656278729439,
-0.03202499821782112,
-0.041805699467659,
-0.007523038424551487,
-0.023315580561757088,
0.035568151623010635,
0.0023981700651347637,
-0.024605171754956245,
0.026195619255304337,
-0.000609169714152813,
-0.05045461282134056,
-0.04528377950191498,
0.008348114788532257,
-0.029179174453020096,
0.013539779931306839,
0.05029771476984024,
-0.03966035321354866,
0.0022339948918670416,
-0.04370329529047012,
0.002841806039214134,
-0.010673276148736477,
0.017393499612808228,
0.009960062801837921,
0.007968765683472157,
0.04282471910119057,
-0.027854200452566147,
0.01776662841439247,
0.033296503126621246,
-0.06221528351306915,
0.04416263848543167,
-0.0036823314148932695,
0.034234847873449326,
-0.014658472500741482,
0.017463762313127518,
0.007428321521729231,
0.03397565335035324,
0.010117718018591404,
-0.03328612819314003,
0.04596688598394394,
-0.05213639512658119,
-0.006603533867746592,
-0.011561851017177105,
-0.01138902734965086,
0.02894076146185398,
-0.037526849657297134,
-0.00040186982369050384,
0.021933337673544884,
0.0004164979618508369,
-0.009545119479298592,
-0.0053820922039449215,
0.004608399700373411,
0.016023440286517143,
-0.09575076401233673,
0.05859355255961418,
0.008292539976537228,
-0.030995381996035576,
0.013855601660907269,
-0.029276832938194275,
0.019976144656538963,
0.005255511961877346,
0.05802310258150101,
0.020720914006233215,
-0.014955118298530579,
-0.011991521343588829,
0.002845898736268282,
0.00819033570587635,
0.004123593680560589,
-0.00829501636326313,
0.01683119311928749,
-0.02575061284005642,
-0.02047073282301426,
0.00985669158399105,
0.01036315318197012,
0.0465082973241806,
-0.046839307993650436,
0.005801595281809568,
0.006714650429785252,
-0.035645145922899246,
0.006465553306043148,
-0.012855671346187592,
0.03078482858836651,
0.015734070912003517,
0.00025644651032052934,
-0.020811647176742554,
0.02774382196366787,
0.023219812661409378,
-0.020006926730275154,
0.01849268563091755,
-0.018844692036509514,
0.019225288182497025,
0.017368143424391747,
-0.01597689464688301,
-0.06254300475120544,
-0.03083312138915062,
-0.041995882987976074,
-0.016308441758155823,
0.013635845854878426,
-0.08554697781801224,
0.009525713510811329,
0.010272552259266376,
-0.020134110003709793,
-0.014854230917990208,
0.012154869735240936,
-0.011078384704887867,
0.04031997174024582,
-0.04649078845977783,
-0.049722399562597275,
-0.029187163338065147,
0.05706356465816498,
-0.030662184581160545,
0.05186310037970543,
0.018737968057394028,
0.008602290414273739,
0.015809673815965652,
-0.003023207886144519,
-0.014582975767552853,
-0.036679450422525406,
-0.021598011255264282,
0.02468576468527317,
0.045999035239219666,
-0.03626350685954094,
0.011306398548185825,
-0.009117933921515942,
0.027302369475364685,
-0.013961752876639366,
0.02408580854535103,
0.053843434900045395,
0.06828337907791138,
0.007356348447501659,
-0.042106956243515015,
-0.011174347251653671,
0.021846819669008255,
-0.0049417344853281975,
0.0011436205822974443,
0.0072179147973656654,
0.006202870048582554,
0.0033491586800664663,
0.03041934035718441,
0.00514851463958621,
0.03479674831032753,
0.04580523073673248,
-0.0015355374198406935,
-0.033212702721357346,
0.020623136311769485,
0.013868133537471294,
-0.029686573892831802,
0.04532621428370476,
0.01110598724335432,
0.010774517431855202,
0.0004526415141299367,
0.042878832668066025,
0.025128427892923355,
0.010331839323043823,
-0.017043113708496094,
-0.029069075360894203,
0.0039509194903075695,
-0.027126582339406013,
-0.06002186983823776,
-0.007321615237742662,
0.041329968720674515,
-0.00023727808729745448,
-0.04346829652786255,
-0.01823456957936287,
0.023364722728729248,
0.0014450567541643977,
0.012900645844638348,
0.014285488985478878,
-0.008713320828974247,
-0.03200680762529373,
0.10018675774335861,
-0.005442795809358358,
0.004894598852843046,
0.06779742240905762,
0.02164411172270775,
0.033626046031713486,
-0.027355555444955826,
-0.016463041305541992,
-0.052238479256629944,
-0.03283774480223656,
-0.026579052209854126,
-0.007311395835131407,
0.006646118592470884,
-0.05626917630434036,
0.025851191952824593,
0.07796759903430939,
-0.01844988763332367,
0.001485754270106554,
-0.022196562960743904,
0.02896997146308422,
0.022329512983560562,
-0.021199006587266922,
-0.0376863107085228,
0.0015675572212785482,
0.024951407685875893,
-0.048029422760009766,
0.0288020558655262,
0.036142606288194656,
0.06940644979476929,
-0.018077103421092033,
0.03173748776316643,
-0.07357126474380493,
0.02634066715836525,
0.06101673096418381,
0.03431006148457527,
0.05125158652663231,
0.1508195549249649,
-0.036494653671979904,
-0.003061228431761265,
0.034779008477926254,
-0.0018541499739512801,
-0.04903252795338631,
-0.017246833071112633,
0.0622127540409565,
0.05251075327396393,
0.05937337502837181,
-0.04007149487733841,
0.03394505754113197,
-0.08500511199235916,
0.008700363337993622,
-0.016069933772087097,
-0.013926306739449501,
-0.04705607146024704,
0.010747826658189297,
-0.02164008468389511,
0.015075653791427612,
0.020853234454989433,
0.006723710801452398,
0.005178166553378105,
-0.00848444551229477,
0.025907332077622414,
-0.12418197095394135,
0.008891317062079906,
0.005054290872067213,
0.011584768071770668,
0.05857023969292641,
-0.0018079844303429127,
-0.021796846762299538,
-0.06000571325421333,
-0.010226515121757984,
0.0035479122307151556,
0.0799291729927063,
0.010353746823966503,
0.02794322557747364,
-0.01218647975474596,
0.021252531558275223,
-0.058380164206027985,
0.031009778380393982,
0.0033170110546052456,
-0.023830732330679893,
-0.038602445274591446,
-0.06764726340770721,
0.012929588556289673,
0.024545488879084587,
0.013624491170048714,
-0.0030951027292758226,
-0.02929924614727497,
-0.014549124985933304,
0.023840665817260742,
0.035370104014873505,
0.009417179971933365,
0.014735119417309761,
-0.015850428491830826,
0.053857505321502686,
-0.008161463774740696,
0.012134932912886143,
0.05553506314754486,
0.013306647539138794,
-0.0005758017068728805,
0.03560210019350052,
0.003215098287910223,
0.00252482108771801,
0.006369246169924736,
0.011517747305333614,
-0.023318607360124588,
-0.03898327425122261,
0.01802188903093338,
0.04427563026547432,
0.03634200245141983,
0.03748973086476326,
-0.012191666290163994,
-0.024997178465127945,
0.03788953647017479,
0.051087819039821625,
-0.01927853189408779,
0.01512243039906025,
-0.031130168586969376,
0.013003731146454811,
-0.01946769654750824,
-0.027458785101771355,
0.008749600499868393,
0.03510672599077225,
0.008778050541877747,
-0.02012205682694912,
0.03978969529271126,
0.00469947187229991,
-0.02621857449412346,
0.00567146111279726,
-0.08382248878479004,
0.001029282109811902,
-0.06254640966653824,
0.009378825314342976,
0.001985384849831462,
-0.00540201086550951,
-0.0342288576066494,
0.006454646587371826,
0.02667204663157463,
0.000986967352218926,
0.01245926134288311,
0.020602403208613396,
-0.003060963237658143,
-0.004734919872134924,
0.013884514570236206,
-0.037028320133686066,
-0.01323771569877863,
0.0037149442359805107,
0.06307059526443481,
-0.057008806616067886,
0.04232565686106682,
0.0015439543640241027,
0.01799486204981804,
-0.0439630001783371,
0.003446348709985614,
0.007842924445867538,
0.016418850049376488,
0.029016578570008278,
0.013011270202696323,
0.004886292386800051,
0.08612994104623795,
0.05800474435091019,
0.06820737570524216,
0.005814945325255394,
0.030474388971924782,
0.0025015342980623245,
0.022792236879467964,
-0.03838585317134857,
-0.027887022122740746,
-0.05450526252388954,
0.06579763442277908,
0.009805009700357914,
0.010847902856767178,
0.007652560714632273,
-0.020387372002005577,
-0.03225763514637947,
-0.014802040532231331,
-0.012884489260613918,
-0.056579913944005966,
0.06026320904493332,
0.009374873712658882,
0.012867455370724201,
-0.02415587194263935,
-0.012243268080055714,
0.034326352179050446,
0.030397793278098106,
0.000582293898332864,
0.02640785649418831,
-0.0454418919980526,
-0.018807439133524895,
0.011069556698203087,
0.034127991646528244,
-0.024367015808820724,
-0.05519380047917366,
0.01396991591900587,
-0.0011401440715417266,
-0.021711593493819237,
-0.05405329540371895,
-0.017571737989783287,
-0.014212822541594505,
-0.0064516011625528336,
0.013399330899119377,
-0.02881677821278572,
0.031088391318917274,
-0.029786380007863045,
0.018877224996685982,
0.00071120192296803,
0.08895032107830048,
-0.004640575032681227,
0.010510818101465702,
-0.017330985516309738,
0.04545528441667557,
0.029256649315357208,
0.026421425864100456,
0.04714803770184517,
0.014092140831053257,
-0.036780182272195816,
-0.02343805506825447,
-0.02212163433432579,
0.018347300589084625,
-0.022319993004202843,
-0.022115197032690048,
0.06463105231523514,
-0.05318492278456688,
0.00995626486837864,
0.041687846183776855,
0.03967283293604851,
-0.018313707783818245,
-0.03624815493822098,
0.07281242311000824,
0.013880540616810322,
0.01539885438978672,
0.012465083971619606,
0.0019132087472826242,
-0.00937769003212452,
0.009760002605617046,
-0.014942031353712082,
-0.07113192230463028,
-0.008449587970972061,
0.004514796659350395,
-0.03503889590501785,
0.01218553725630045,
0.03101513162255287,
-0.033482376486063004,
-0.012469428591430187,
0.02318166010081768,
0.022068405523896217,
0.021650703623890877,
-0.025778401643037796,
-0.016553450375795364,
-0.018048549070954323,
-0.06215548515319824,
-0.028347909450531006,
-0.0015017802361398935,
-0.03722372651100159,
-0.026147540658712387,
-0.018066225573420525,
-0.028255652636289597,
-0.02683980017900467,
-0.03783709183335304,
-0.01613510400056839,
0.04771452769637108,
0.01755300723016262,
-0.050448235124349594,
0.09108942747116089,
0.02512230910360813,
0.014496518298983574,
0.022354139015078545,
-0.015651743859052658,
0.04070161283016205,
-0.017579900100827217,
-0.021550260484218597,
-0.006324641406536102,
0.03675501048564911,
0.02449277602136135,
0.0038029232528060675,
-0.004327547270804644,
-0.018590660765767097,
0.03491654619574547,
0.07596531510353088,
-0.003190399380400777,
0.007515024393796921,
0.11795847862958908,
-0.05593438073992729,
-0.043599314987659454,
0.024235360324382782,
0.044874437153339386,
0.04603308439254761,
0.02475118823349476,
0.004955390002578497,
-0.0009072429966181517,
-0.001162022352218628,
-0.02145962417125702,
-0.04013149440288544,
-0.005022129975259304,
0.031181488186120987,
0.010575673542916775,
-0.039443690329790115,
-0.032091621309518814,
0.004843065049499273,
0.02288181334733963,
0.020225465297698975,
-0.01815015822649002,
-0.00004311255906941369,
-0.018261751160025597,
-0.056128472089767456,
0.06096849963068962,
0.021534277126193047,
-0.009990831837058067,
0.021813329309225082,
0.005795233882963657,
0.0069136410020291805,
0.04064397141337395,
-0.010790346190333366,
0.026934782043099403,
-0.019339364022016525,
0.008591728284955025,
0.020368119701743126,
0.049218859523534775,
0.01363115943968296,
0.02032572589814663,
-0.02090873382985592,
-0.06157334893941879,
0.012943453155457973,
0.013292833231389523,
0.03696287050843239,
0.012512696906924248,
-0.009340142831206322,
0.015201514586806297,
0.016694890335202217,
0.03192721679806709,
-0.007578354794532061,
0.02111947536468506,
-0.011653156951069832,
-0.04116369038820267,
0.003266880288720131,
-0.011640851385891438,
0.0665077492594719,
0.03397320955991745,
0.041747692972421646,
0.046029552817344666,
-0.014160818420350552,
0.007624124642461538,
0.021197911351919174,
0.013431086204946041,
0.009053061716258526,
-0.008514855988323689,
0.02058436907827854,
0.00154104083776474,
0.03598739206790924,
0.004569417331367731,
0.05497846007347107,
-0.00983875710517168,
-0.0792606994509697,
0.0076007847674191,
-0.05090760439634323,
0.029541511088609695,
-0.06365548074245453,
-0.014032406732439995,
0.016053831204771996,
0.03127523511648178,
-0.006087962072342634,
-0.02762637287378311,
-0.020905181765556335,
-0.041342221200466156,
0.011725430376827717,
0.022777019068598747,
0.030468115583062172,
0.012589681893587112,
-0.032894428819417953,
-0.05775744840502739,
0.037543538957834244,
0.007621711120009422,
0.03354085236787796,
0.03498011827468872,
-0.0073181684128940105,
0.003547023283317685,
0.027056941762566566,
0.04962002485990524,
0.010648217052221298,
-0.056696828454732895,
-0.08456897735595703,
0.05337292328476906,
-0.05809810385107994,
-0.023334406316280365,
0.022469941526651382,
-0.004045245703309774,
-0.05804385244846344
] |
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".
Attention : Les liens cités par ce document vers les autres documents de la base ne sont pas versionnés, c'est
à dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet "Versions" vous permet de consulter la doctrine en vigueur à une date donnée.
10
Pour prendre connaissance des nouveaux commentaires relatifs aux obligations déclaratives des
établissements payeurs et des contribuables, il convient de se reporter au BOI-RPPM-RCM-30-20-50. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-30-20-30 | https://bofip.impots.gouv.fr/bofip/7081-PGP.html/identifiant=BOI-RPPM-RCM-30-20-30-20140211 | 2014-02-11 00:00:00 | 38ec6dab815ebdf9694036b0fe5b5c56cbb97c360632a978c91460e2b9844c6b | [
-0.022449366748332977,
0.019256722182035446,
-0.014464721083641052,
0.01025492511689663,
-0.02383127622306347,
-0.03712711110711098,
-0.014657611958682537,
0.06568248569965363,
0.035433076322078705,
-0.09073968976736069,
0.017337145283818245,
0.0058447374030947685,
-0.03495001792907715,
-0.03174480050802231,
-0.04995495826005936,
0.07871366292238235,
0.10324113816022873,
0.030418455600738525,
-0.012641330249607563,
-0.017780091613531113,
0.10806331038475037,
0.04528605565428734,
0.05311419069766998,
-0.01463543064892292,
0.011952083557844162,
0.03273089975118637,
0.03589724376797676,
-0.08802084624767303,
0.012184404768049717,
-0.025077655911445618,
-0.042833708226680756,
-0.0035430395510047674,
0.07254116982221603,
0.05889212712645531,
0.05407068878412247,
-0.012128978036344051,
-0.00008419678488280624,
0.022459862753748894,
0.002672427799552679,
-0.043684281408786774,
0.05716352537274361,
0.02052752859890461,
0.00023070690804161131,
-0.010770166292786598,
0.06918212026357651,
0.020472761243581772,
-0.014387295581400394,
0.060985177755355835,
-0.051934607326984406,
0.03262687847018242,
0.01972799189388752,
0.03516499325633049,
-0.00561723904684186,
-0.014479527249932289,
0.04557928070425987,
0.0012595683801919222,
-0.1293950378894806,
0.08177606016397476,
0.10125831514596939,
-0.0051199523732066154,
-0.03440432623028755,
-0.0021187562961131334,
-0.016718855127692223,
0.005960134323686361,
0.01297720242291689,
-0.028898421674966812,
0.01906404085457325,
-0.020824460312724113,
0.07999392598867416,
-0.05205611139535904,
-0.023702656850218773,
0.041191596537828445,
0.014803361147642136,
0.06702494621276855,
0.06738030165433884,
0.08016509562730789,
-0.0005691093392670155,
0.03156839311122894,
0.017712410539388657,
0.03404950350522995,
-0.036462146788835526,
0.014977711252868176,
0.020984508097171783,
0.016326384618878365,
0.020406808704137802,
-0.0001766311179380864,
0.023422257974743843,
-0.06906700134277344,
-0.04029612988233566,
0.06414960324764252,
-0.008873279206454754,
0.06867989897727966,
0.013118810020387173,
0.028855711221694946,
0.01463753916323185,
0.0351177416741848,
-0.02460401877760887,
0.04800286516547203,
0.029163656756281853,
0.0011012471513822675,
-0.004369241651147604,
-0.04092881828546524,
0.022609282284975052,
0.009474869817495346,
0.011990251019597054,
-0.05302860215306282,
0.04721674695611,
-0.03002191334962845,
-0.03786752000451088,
0.010741131380200386,
-0.04431983456015587,
-0.027093011885881424,
-0.08516610413789749,
-0.016226043924689293,
0.07974306493997574,
0.04214588925242424,
0.027697481215000153,
-0.00013113809109199792,
0.018041664734482765,
0.03358229249715805,
-0.008461808785796165,
-0.015447353012859821,
-0.08322072774171829,
0.016484074294567108,
-0.05051620304584503,
0.0057576424442231655,
0.005014830734580755,
-0.011560962535440922,
-0.011325415223836899,
-0.038252025842666626,
0.05093909427523613,
0.04457586631178856,
0.031392715871334076,
-0.07404264062643051,
-0.025362899526953697,
-0.00039675398147664964,
-0.042191069573163986,
0.02701416239142418,
-0.0031052937265485525,
0.017922524362802505,
-0.019824493676424026,
0.0004726167244371027,
-0.08736764639616013,
0.00441137095913291,
0.027617376297712326,
0.04947054758667946,
-0.004573931451886892,
-0.03819127753376961,
0.07423530519008636,
0.07007873803377151,
0.02237711101770401,
0.03158799931406975,
-0.03610038012266159,
-0.06292346119880676,
0.011052700690925121,
-0.05428283289074898,
-0.03002542443573475,
0.04374120384454727,
-0.056511349976062775,
-0.04934951663017273,
0.03301132097840309,
0.0050042918883264065,
-0.014636899344623089,
-0.0010628685122355819,
-0.04687848314642906,
-0.030226057395339012,
-0.004949159454554319,
-0.0066608041524887085,
0.051495976746082306,
0.04377162829041481,
-0.03473219648003578,
0.030656080693006516,
0.010195477865636349,
-0.038354143500328064,
-0.03600281849503517,
-0.024299753829836845,
-0.0236720722168684,
0.007745547220110893,
-0.06523320823907852,
0.08188190311193466,
0.0041895960457623005,
-0.05655639246106148,
0.008189457468688488,
0.0034287716262042522,
0.030172212049365044,
-0.012648727744817734,
-0.03108426183462143,
0.04920508340001106,
-0.003702334128320217,
-0.009113343432545662,
-0.02700500562787056,
0.00027647335082292557,
-0.08275198191404343,
0.023888884112238884,
0.013476798310875893,
0.014431916177272797,
0.02286025509238243,
-0.005557343363761902,
0.05266103148460388,
-0.02553275041282177,
-0.012471940368413925,
0.05507146939635277,
0.01985381729900837,
0.017809921875596046,
-0.01985735446214676,
-0.04989360272884369,
-0.005190584808588028,
0.03214676305651665,
-0.009693136438727379,
-0.02394414320588112,
0.08760730922222137,
0.012067544274032116,
-0.013298154808580875,
0.02744179591536522,
-0.0443551205098629,
-0.03310050442814827,
-0.05691305547952652,
-0.021306609734892845,
0.06047576293349266,
-0.10334203392267227,
0.0016825258499011397,
-0.0009432337828911841,
-0.02199348621070385,
-0.04546426236629486,
0.04857148230075836,
0.028012970462441444,
-0.021467112004756927,
0.026979660615324974,
0.059992000460624695,
-0.009314090013504028,
0.04850360378623009,
0.0016892888816073537,
0.019188281148672104,
0.023261871188879013,
0.0013707024045288563,
-0.01824207790195942,
-0.02703263610601425,
0.014817938208580017,
-0.01213155873119831,
0.048143040388822556,
0.016125790774822235,
-0.009958826936781406,
0.02290945127606392,
0.004915964789688587,
-0.03199729323387146,
-0.02991044893860817,
0.0007938911439850926,
-0.06422267854213715,
-0.06735387444496155,
0.012488195672631264,
-0.017212355509400368,
0.03995826467871666,
-0.03244278207421303,
0.021005837246775627,
-0.005917252041399479,
-0.037748705595731735,
0.006196446251124144,
-0.02757137455046177,
0.0321655236184597,
-0.005152601283043623,
0.013336850330233574,
0.020153049379587173,
-0.05173872038722038,
0.013038859702646732,
0.03726361691951752,
-0.09525103121995926,
0.01880837045609951,
-0.02708868496119976,
0.003184766974300146,
-0.01311819814145565,
-0.005228949710726738,
0.029617302119731903,
-0.027238570153713226,
0.07171154767274857,
-0.003132469952106476,
-0.02631036750972271,
-0.013788102194666862,
-0.03153088688850403,
0.0591699443757534,
-0.008911139331758022,
-0.009261815808713436,
0.0018711540615186095,
-0.05102238059043884,
0.022341851145029068,
-0.0068895090371370316,
0.012229278683662415,
0.037839047610759735,
-0.003391746198758483,
-0.04897109791636467,
0.012240203097462654,
-0.0191997941583395,
-0.0587923564016819,
-0.04333790764212608,
0.06867451965808868,
0.06091959774494171,
-0.03825489804148674,
-0.016518807038664818,
0.03400847688317299,
0.029243996366858482,
-0.020883122459053993,
0.002139368327334523,
-0.011164038442075253,
0.031834930181503296,
-0.03723645582795143,
-0.02725990116596222,
-0.012330564670264721,
-0.033922091126441956,
-0.060991980135440826,
-0.003081242088228464,
0.02402670308947563,
-0.03751105070114136,
0.03442799672484398,
0.00441555492579937,
-0.03140958398580551,
0.08565287292003632,
-0.01606202870607376,
0.013209627009928226,
0.024199342355132103,
-0.018721381202340126,
-0.10587555915117264,
-0.004503123927861452,
0.11061972379684448,
-0.001215708558447659,
0.06276830285787582,
0.008570414036512375,
-0.01429001335054636,
0.020338930189609528,
-0.0025912749115377665,
0.0016391521785408258,
-0.018445700407028198,
-0.02367456443607807,
0.02087053842842579,
0.03058624267578125,
-0.031098071485757828,
0.01404226291924715,
0.05159280449151993,
-0.031057726591825485,
-0.017048843204975128,
-0.002892986871302128,
0.04503734037280083,
0.030862733721733093,
0.015438679605722427,
-0.08840855956077576,
0.028079979121685028,
0.06823992729187012,
-0.034442584961652756,
0.02822786197066307,
0.014869118109345436,
0.012418733909726143,
-0.010728401131927967,
0.07191091775894165,
0.006217848043888807,
-0.0013106883270666003,
0.037938062101602554,
0.025855140760540962,
0.005213633645325899,
0.017811182886362076,
0.015209443867206573,
0.008497129194438457,
0.04224647209048271,
-0.02047140896320343,
-0.058668263256549835,
-0.006017547100782394,
0.0416792556643486,
0.06392809748649597,
0.007241717539727688,
0.015628553926944733,
0.02768108621239662,
0.004194742068648338,
0.04648721218109131,
0.004691150970757008,
-0.02043958008289337,
-0.02065596543252468,
0.006584145128726959,
-0.028815526515245438,
0.02203238010406494,
0.011963430792093277,
0.032405558973550797,
0.030357956886291504,
-0.0028717736713588238,
0.008244132623076439,
-0.018022386357188225,
-0.006737818941473961,
0.03434079512953758,
-0.0060774474404752254,
-0.02253355272114277,
0.019632775336503983,
-0.023365121334791183,
0.01721733994781971,
0.007792528253048658,
-0.041651975363492966,
-0.005061287432909012,
-0.030473845079541206,
0.021059321239590645,
-0.02604786679148674,
-0.02448831871151924,
-0.0334126353263855,
0.004136145114898682,
-0.047529060393571854,
0.01997520588338375,
-0.014129792340099812,
0.011083428747951984,
0.02776043489575386,
0.060364652425050735,
0.012559917755424976,
0.022076237946748734,
0.023296000435948372,
-0.057495493441820145,
0.02089330367743969,
0.009133204817771912,
0.05259741097688675,
-0.0045249974355101585,
0.0532914400100708,
-0.014221698977053165,
-0.012458428740501404,
0.009929063729941845,
0.045162953436374664,
0.022379083558917046,
0.15009421110153198,
-0.0437045581638813,
0.01938616670668125,
0.019985279068350792,
0.006448016036301851,
-0.036486197263002396,
-0.01143444050103426,
-0.04031863436102867,
0.046039797365665436,
0.04825533926486969,
-0.025072600692510605,
0.06386429071426392,
-0.015568485483527184,
0.0397840179502964,
0.02844466082751751,
-0.08353793621063232,
0.00027310644509270787,
-0.04709789901971817,
-0.036063384264707565,
0.009096295572817326,
0.014187588356435299,
-0.035844914615154266,
0.03091105818748474,
0.038771774619817734,
0.02008124440908432,
-0.05344093218445778,
-0.014015461318194866,
-0.0123370923101902,
0.011379039846360683,
0.05501001328229904,
-0.0036068998742848635,
0.025509513914585114,
-0.012293904088437557,
-0.0032217828556895256,
-0.004126834683120251,
-0.017889996990561485,
0.02686489187180996,
0.0032336036674678326,
-0.030660148710012436,
-0.016318581998348236,
-0.010030495934188366,
-0.03640083968639374,
-0.03825356811285019,
0.018473926931619644,
-0.02364376373589039,
0.010954763740301132,
0.028223223984241486,
0.004827890545129776,
0.03253201022744179,
0.05396794527769089,
-0.002737750532105565,
0.045752495527267456,
0.03628956899046898,
-0.006137279327958822,
-0.0006522897747345269,
0.026272155344486237,
-0.0016530061839148402,
0.022173244506120682,
0.0006023256573826075,
0.02553708665072918,
0.007038146257400513,
0.04438997060060501,
0.07875391095876694,
0.02748347446322441,
-0.02572822757065296,
0.00478314608335495,
-0.028515096753835678,
0.029861558228731155,
-0.018481196835637093,
-0.03693675622344017,
0.025043850764632225,
-0.0006520497263409197,
-0.001418665167875588,
0.04457581043243408,
0.03240042179822922,
0.01140403002500534,
0.006042846944183111,
0.030583465471863747,
0.05521301552653313,
-0.018439507111907005,
0.02013958990573883,
0.013888281770050526,
-0.019872285425662994,
-0.02708945795893669,
0.00313189928419888,
0.01657526008784771,
0.057297639548778534,
-0.0038883117958903313,
0.12009573727846146,
0.031139466911554337,
-0.008533019572496414,
-0.0180654339492321,
-0.02463974803686142,
0.008072732016444206,
-0.002733713947236538,
-0.0340762697160244,
0.005208001472055912,
-0.001745484652929008,
-0.007989229634404182,
0.012125227600336075,
-0.09081883728504181,
0.05556562915444374,
0.023486502468585968,
-0.029769012704491615,
0.011495591141283512,
0.01194994617253542,
-0.023575646802783012,
-0.10364719480276108,
-0.023589400574564934,
0.01464198250323534,
0.01568681187927723,
0.045786865055561066,
-0.014246372506022453,
0.004951317794620991,
0.015645690262317657,
-0.012303049676120281,
0.03513813391327858,
0.00603422150015831,
0.04074254259467125,
0.08333037048578262,
0.0330863818526268,
-0.029341576620936394,
-0.06760801374912262,
-0.009352915920317173,
0.012427298352122307,
-0.023098919540643692,
0.013445344753563404,
-0.026620585471391678,
0.01768370158970356,
-0.038453541696071625,
-0.009933685883879662,
-0.054690539836883545,
0.015942398458719254,
0.06350395828485489,
0.03357823193073273,
0.027692411094903946,
-0.008537886664271355,
-0.0193780604749918,
0.014159358106553555,
-0.03782488405704498,
-0.0010802181204780936,
0.04027575999498367,
-0.026805026456713676,
0.04456404596567154,
-0.010661705397069454,
-0.018474088981747627,
-0.03543392941355705,
0.0008426099666394293,
-0.017031574621796608,
-0.006557377986609936,
0.022991616278886795,
-0.00407515000551939,
-0.00948240701109171,
-0.02630222775042057,
-0.012468011118471622,
0.00429450161755085,
-0.03411556035280228,
0.007551844231784344,
-0.01840043067932129,
-0.032491784542798996,
-0.0471174530684948,
-0.0439143069088459,
-0.01733650080859661,
0.0011644588084891438,
-0.04239387437701225,
-0.004137373063713312,
0.0037899131420999765,
-0.0129330949857831,
-0.00971680786460638,
-0.01948382891714573,
0.005001680925488472,
-0.038589030504226685,
-0.03361125290393829,
0.020637504756450653,
-0.02623779885470867,
-0.047111012041568756,
0.05968847870826721,
-0.023110372945666313,
-0.0070141092874109745,
-0.020759372040629387,
0.006708031054586172,
-0.04832654073834419,
0.0361521877348423,
-0.024525530636310577,
-0.019553344696760178,
0.0074309068731963634,
0.018968874588608742,
0.04227645322680473,
0.03904948756098747,
-0.05007185786962509,
-0.004961587022989988,
0.004027194809168577,
0.015043260529637337,
-0.007573808077722788,
0.02224849909543991,
0.013536835089325905,
-0.00014412248856388032,
0.007129858713597059,
-0.033503834158182144,
-0.029027918353676796,
-0.02330869995057583,
0.01456836424767971,
-0.03281671553850174,
0.03892158344388008,
0.014152146875858307,
0.020289815962314606,
-0.03898841142654419,
-0.012471156194806099,
-0.029623743146657944,
-0.06901554763317108,
-0.06029249355196953,
-0.0360759012401104,
-0.06702377647161484,
0.01171927060931921,
0.01078026369214058,
-0.060277603566646576,
-0.07590877264738083,
-0.020447295159101486,
-0.03191354498267174,
-0.03862906992435455,
-0.006255056243389845,
-0.020055625587701797,
-0.0006168134277686477,
0.059808410704135895,
-0.002232070779427886,
-0.0074949078261852264,
0.050259917974472046,
-0.0293694157153368,
0.01534861046820879,
0.012909498997032642,
-0.03355259820818901,
0.05459184944629669,
0.033200960606336594,
-0.022506199777126312,
-0.029598861932754517,
-0.03991958126425743,
0.0008280344191007316,
-0.012601939029991627,
-0.04300929978489876,
-0.01750546135008335,
0.026714608073234558,
0.04806606099009514,
-0.04290401190519333,
-0.04610459506511688,
0.059999193996191025,
-0.04888342693448067,
-0.05143719166517258,
0.017625678330659866,
0.027261508628726006,
0.023352056741714478,
0.0016370508819818497,
-0.002196673769503832,
0.0038334366399794817,
-0.029054077342152596,
-0.016241732984781265,
-0.017583979293704033,
0.013911841437220573,
0.01813218928873539,
0.002313905395567417,
-0.06143205240368843,
-0.06386201083660126,
0.028454158455133438,
0.04781850799918175,
-0.008009813725948334,
-0.025382081046700478,
0.020180601626634598,
-0.01026075892150402,
-0.028741279616951942,
-0.007711421698331833,
-0.004932775627821684,
0.02654976397752762,
0.012442652136087418,
0.009784488007426262,
0.014623125083744526,
-0.02178006060421467,
0.008280874229967594,
0.012701563537120819,
-0.0039563910104334354,
-0.0297540370374918,
0.0002930858463514596,
0.023828931152820587,
0.014918281696736813,
0.03561164811253548,
-0.04970309138298035,
-0.06847693771123886,
0.03413587063550949,
-0.0020570200867950916,
-0.017689021304249763,
0.022021405398845673,
0.002837034873664379,
0.017848392948508263,
0.03812955319881439,
0.051162876188755035,
0.07305406033992767,
-0.07884600013494492,
-0.005419648252427578,
-0.032811105251312256,
-0.008393307216465473,
-0.01549556665122509,
-0.025602268055081367,
0.028323944658041,
0.0520593486726284,
-0.088007852435112,
0.011353007517755032,
0.012145450338721275,
0.02121422439813614,
0.045362185686826706,
0.007114767096936703,
0.025161894038319588,
0.1003049984574318,
0.0012796802911907434,
-0.04410885274410248,
-0.036455295979976654,
-0.0029671748634427786,
-0.04390348494052887,
-0.01722535490989685,
0.009576437994837761,
0.020318906754255295,
0.014617814682424068,
-0.036519285291433334,
-0.017675520852208138,
-0.04004192352294922,
0.0022895443253219128,
-0.018081143498420715,
0.02240278385579586,
0.04789340868592262,
-0.004040340892970562,
0.007616944145411253,
-0.028814097866415977,
-0.03920792043209076,
-0.05668656527996063,
0.03657218813896179,
-0.058568861335515976,
0.032179202884435654,
0.006530956365168095,
0.06391678750514984,
0.03520379215478897,
-0.012582088820636272,
0.02748849429190159,
-0.009949945844709873,
-0.01708262227475643,
0.014160189777612686,
-0.009886229410767555,
0.025374459102749825,
-0.006523779593408108,
-0.021028509363532066,
-0.028317412361502647,
-0.006408320739865303,
-0.008374477736651897,
0.02876116707921028
] |
Entre Monsieur ou Madame ……………. membre de la profession réglementée de l’expertise
comptable,
domicilié à ………………………………
ou la société ………………………………., représentée par ………………………….
Domiciliée à
d’une part,
Et,
Le directeur départemental ou régional des Finances publiques
de ………………………………………………………………………………...
ou le délégataire du directeur général des Finances publiques - service de la
gestion fiscale - sous-direction des professionnels et de l’action en recouvrement - bureau GF-2B,
d’autre part,
Il est arrêté et convenu ce qui suit :
1) Le membre de la profession réglementée de l’expertise comptable personne
physique, ou son délégataire s’il s’agit d’une personne morale, est tenu à l’égard de ses clients ou adhérents qui lui remettent les pièces justificatives des charges correspondantes aux déductions de
leur revenu global, aux réductions ou aux crédits d’impôts qu’ils demandent, de respecter les missions et obligations définies à
l’article 170 ter du code général des impôts (CGI).
Il s’engage :
- à réceptionner l’ensemble des pièces justificatives déposées et présentées par
le client ou l’adhérent à l’appui de chaque déduction du revenu global, réduction ou crédit d’impôt concerné par le dispositif et mentionné à
l’article 95 ZN de l’annexe II au CGI ;
- à établir la liste de ces pièces en indiquant les montants y figurant ;
- à attester de l’exécution de ces opérations ;
- à conserver ces pièces, sous forme papier ou dématérialisée, jusqu’à
l’extinction du délai de reprise de l’administration fiscale (les pièces conservées sous forme dématérialisée devront pouvoir, à tout moment dans le délai de conservation, être éditées en garantissant
leur parfaite conformité et inaltérabilité) ;
- à communiquer à l’administration fiscale, sur sa demande, les pièces
justificatives concernées ainsi que la liste récapitulative de ces pièces dans un délai de trente jours à compter de la notification de la demande de l’administration. Cette communication, si elle est
effectuée sous forme électronique, doit comporter des éléments d’authentification tels que la signature électronique ;
- à télétransmettre à l’administration fiscale, conformément aux dispositions de
l’article 1649 quater B ter du CGI, les déclarations annuelles des revenus de ses clients ou adhérents ayant donné
leur accord à cet effet dans les conditions fixées par l’article 95 ZD de l’annexe II au CGI, ainsi que les annexes
à ces déclarations ;
- à respecter ses obligations fiscales déclaratives et de paiement, ainsi que
celles de ses dirigeants et administrateurs pour les personnes morales ;
- à informer ses clients ou adhérents, d’une part, que les modalités de contrôle
de l’administration fiscale à leur égard ne sont pas modifiées par le présent dispositif et, d’autre part, de leur obligation de conserver un exemplaire des pièces justificatives afin de répondre, le
cas échéant, aux demandes de l’administration.
2) Par ailleurs, le membre de la profession réglementée de l’expertise comptable,
personne physique, ou son délégataire s’il s’agit d’une personne morale, s’engage à établir avec chacun de ses clients ou adhérents, qui le signe, un contrat ou une lettre de mission qui indique
l’ensemble des engagements du professionnel prévus dans la présente convention.
Ce contrat ou lettre de mission précise également les droits et obligations de
chacune des parties et, le cas échéant, les conditions financières de la prestation.
En outre, il prévoit que le client ou l’adhérent s’engage à donner son accord au
membre de la profession réglementée de l’expertise comptable, personne physique, ou son délégataire s’il s’agit d’une personne morale, pour que ce dernier procède à la télétransmission de sa
déclaration annuelle de revenu et de ses annexes et comporte l’obligation pour le client ou l’adhérent de lui remettre, ès-qualités de tiers de confiance, les justificatifs mentionnés à
l’article 170 ter du CGI.
3) Le non respect des engagements pris par le membre de la profession réglementée
de l’expertise comptable, personne physique, ou son délégataire s’il s’agit d’une personne morale entraîne la résiliation de la convention par le directeur départemental ou régional des Finances
publiques ou le délégataire du directeur général des Finances publiques.
Le membre de la profession réglementée de l’expertise comptable, personne
physique, ou son délégataire s’il s’agit d’une personne morale en informe ses clients ou adhérents et leur restitue les pièces qu’il détient dans les trois mois qui suivent la date de notification de
la résiliation.
Une nouvelle demande de convention ne peut être déposée par le membre de la
profession réglementée de l’expertise comptable, personne physique, ou son délégataire s’il s’agit d’une personne morale qu’à l’expiration d’un délai de six mois suivant la date de la résiliation ou
de caducité, sous réserve qu’il ne fasse plus l’objet d’une suspension et qu’il soit toujours membre ou inscrit auprès de l’organisme représentant au niveau national la profession dont il dépend.
4) La présente convention entre en vigueur le premier jour ouvré qui suit la date
de la signature par le directeur départemental ou régional des Finances publiques ou le délégataire du directeur général des Finances publiques.
Elle est valable pour une durée de trois ans à compter de la date de prise
d’effet de la convention et renouvelable une fois par tacite reconduction pour la même durée, sauf dénonciation par l’une des parties signataires trois mois au moins avant la date d’expiration de la
convention en cours.
Elle est ni cessible, ni transmissible. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000180 | https://bofip.impots.gouv.fr/bofip/7031-PGP.html/identifiant=BOI-LETTRE-000180-20150902 | 2015-09-02 00:00:00 | 5835a3577b20de5c8e5bc8bb167f1c1a543e496305fc73e0e0ba4917d4f34a89 | [
-0.029132802039384842,
0.05911882966756821,
0.003806111868470907,
-0.034078169614076614,
-0.021876182407140732,
-0.0649956688284874,
0.043145518749952316,
0.04944363981485367,
0.1022622212767601,
-0.07250557839870453,
-0.10672256350517273,
-0.0028148230630904436,
-0.016133157536387444,
-0.006684811320155859,
-0.03911520540714264,
0.11990474164485931,
0.10434828698635101,
-0.04668165370821953,
-0.016661955043673515,
-0.024337777867913246,
-0.0157485194504261,
0.05394040048122406,
-0.03502533957362175,
0.015534862875938416,
-0.021289078518748283,
0.08540749549865723,
0.045238953083753586,
-0.06922046095132828,
-0.05411090701818466,
0.042046401649713516,
-0.041272833943367004,
-0.04579662159085274,
-0.003838426899164915,
0.08001340925693512,
-0.01375819742679596,
-0.04911172389984131,
-0.012456822209060192,
-0.016499020159244537,
-0.03902559354901314,
0.031951989978551865,
-0.010092159733176231,
0.024349192157387733,
0.0073457276448607445,
0.012364016845822334,
-0.02990211918950081,
0.0032854145392775536,
-0.02036382630467415,
0.010371076874434948,
-0.006990778259932995,
0.09379258751869202,
-0.009779645130038261,
0.056188829243183136,
0.035172730684280396,
0.014465857297182083,
0.04988069832324982,
0.05650367587804794,
-0.03753131255507469,
0.04780462384223938,
0.028195686638355255,
-0.023397959768772125,
-0.02048695832490921,
-0.0017899731174111366,
-0.019442051649093628,
-0.01887189969420433,
-0.02988876774907112,
-0.0409294031560421,
0.025966592133045197,
-0.023922991007566452,
0.11647642403841019,
0.06708430498838425,
-0.08913431316614151,
0.0130116306245327,
-0.013064177706837654,
0.06551191210746765,
0.033132098615169525,
0.08664102852344513,
-0.029648710042238235,
0.009235565550625324,
-0.006254828535020351,
0.0238762479275465,
-0.020186176523566246,
0.02063981257379055,
0.040751855820417404,
0.003293943591415882,
-0.030117806047201157,
-0.03766452893614769,
0.023031536489725113,
-0.069489985704422,
-0.011589913628995419,
0.005407131277024746,
0.05709362402558327,
0.027880290523171425,
-0.024513861164450645,
0.0528094582259655,
0.036289867013692856,
0.0654367208480835,
-0.030179744586348534,
-0.000883900502230972,
0.058851614594459534,
0.019234394654631615,
0.020035214722156525,
0.011002429760992527,
0.0028377545531839132,
-0.04339757561683655,
-0.002813519211485982,
0.008411831222474575,
0.03966781869530678,
-0.048645567148923874,
0.027446264401078224,
0.006084902677685022,
-0.006965739652514458,
-0.06033812835812569,
-0.04801880940794945,
-0.007777142804116011,
-0.03993188217282295,
0.05327124893665314,
0.05817980319261551,
0.017538148909807205,
0.07387519627809525,
0.03173346072435379,
-0.010897073894739151,
-0.011775163002312183,
-0.08877097070217133,
0.009362328797578812,
-0.05576412379741669,
0.0007261894061230123,
-0.03534206748008728,
0.027514129877090454,
-0.05224500596523285,
-0.03202657401561737,
0.10548432171344757,
-0.03958410397171974,
-0.005982964299619198,
-0.015498882159590721,
-0.012111399322748184,
-0.021939290687441826,
0.0023348163813352585,
0.02317512407898903,
-0.0272123534232378,
0.00491844629868865,
-0.03401285037398338,
0.009697346948087215,
-0.04187970608472824,
0.07496282458305359,
-0.03951990231871605,
0.03956792131066322,
-0.046399571001529694,
-0.057661090046167374,
0.030910370871424675,
0.047203727066516876,
-0.012420865707099438,
0.039151985198259354,
0.013731342740356922,
-0.0816107764840126,
-0.021317819133400917,
0.05981553718447685,
-0.025661535561084747,
0.03984842449426651,
0.047510065138339996,
-0.029690921306610107,
0.011437610723078251,
0.012241199612617493,
-0.013923943974077702,
-0.024889102205634117,
-0.024174172431230545,
-0.06971047818660736,
0.02806841768324375,
-0.0037423751782625914,
0.001724346075206995,
-0.053102970123291016,
-0.04376066103577614,
0.03288713097572327,
0.002344509121030569,
-0.025503991171717644,
-0.028451379388570786,
0.0010789100779220462,
-0.003691002493724227,
0.008731995709240437,
-0.029355298727750778,
0.010137483477592468,
-0.013991430401802063,
-0.08407672494649887,
-0.04781972989439964,
-0.038161247968673706,
-0.028930438682436943,
0.045407991856336594,
0.02462419681251049,
0.0015154499560594559,
0.02002698928117752,
0.03412623703479767,
-0.044755756855010986,
-0.0025782990269362926,
-0.05157935246825218,
0.0160906333476305,
0.018854407593607903,
-0.03073236532509327,
-0.020402202382683754,
0.04889652878046036,
-0.004317286890000105,
0.01282691489905119,
0.0531744658946991,
0.03459317982196808,
0.0301862470805645,
-0.002672402886673808,
-0.0397997610270977,
-0.013262305408716202,
0.007325680460780859,
-0.03956940025091171,
0.030497800558805466,
-0.012813244946300983,
0.04675902798771858,
-0.00724089564755559,
-0.0007074168534018099,
0.03832196816802025,
-0.055783383548259735,
-0.054563190788030624,
-0.016555093228816986,
-0.005328903440386057,
0.027329958975315094,
-0.01143968477845192,
-0.011645512655377388,
-0.06099756807088852,
-0.056987762451171875,
-0.05391949787735939,
0.04320656508207321,
0.02501637302339077,
-0.01087850984185934,
0.04023561254143715,
-0.04435348138213158,
-0.0034424287732690573,
0.05495915189385414,
0.03067348524928093,
-0.01598564349114895,
0.05115489289164543,
-0.018208172172307968,
-0.01980745419859886,
-0.03926440700888634,
0.025977488607168198,
-0.04220344498753548,
0.03535415232181549,
0.018242817372083664,
-0.01528251450508833,
0.028604408726096153,
0.014390489086508751,
0.07169711589813232,
0.022872980684041977,
-0.08578282594680786,
-0.055838655680418015,
-0.009872636757791042,
0.015707844868302345,
-0.007812686264514923,
0.042646948248147964,
-0.03130168467760086,
-0.010051934979856014,
0.043888285756111145,
-0.08547253906726837,
-0.00349212228320539,
0.02029183693230152,
-0.0118428198620677,
0.0016557021299377084,
-0.020810993388295174,
0.008488236926496029,
-0.012639372609555721,
-0.05797133594751358,
0.027748800814151764,
-0.07951445877552032,
0.00756554352119565,
0.05355549976229668,
0.0021531826350837946,
0.01959635689854622,
0.037503041326999664,
0.04101867601275444,
-0.0005260296165943146,
0.07583493739366531,
0.03177298232913017,
0.025448612868785858,
-0.03540879487991333,
-0.00025656793150119483,
0.009808637201786041,
0.007679810747504234,
0.012305762618780136,
-0.014331040903925896,
-0.08399651944637299,
0.013284943997859955,
-0.04203929752111435,
0.04263496398925781,
0.04671930894255638,
0.006084578111767769,
-0.05103766545653343,
0.05927950516343117,
-0.012384644709527493,
-0.02297358028590679,
-0.024173106998205185,
0.04839170724153519,
0.03431505337357521,
-0.052719417959451675,
-0.04105578362941742,
0.05121443793177605,
-0.015057390555739403,
0.002410635119304061,
-0.018370801582932472,
-0.014462958090007305,
-0.024345841258764267,
0.030874930322170258,
-0.019521435722708702,
-0.004337782505899668,
-0.012421364895999432,
-0.006322317756712437,
-0.07648374885320663,
0.037815291434526443,
0.0028142035007476807,
0.00865547638386488,
0.008050431497395039,
-0.036096520721912384,
0.026060299947857857,
0.004641612526029348,
-0.03462901711463928,
-0.019862856715917587,
-0.034456122666597366,
0.015771998092532158,
-0.050230301916599274,
0.08476270735263824,
-0.03660650923848152,
0.008963404223322868,
-0.012058882042765617,
-0.026927582919597626,
0.00486627034842968,
0.009393630549311638,
-0.06697121262550354,
0.015330169349908829,
-0.012297450564801693,
0.028162825852632523,
0.018078457564115524,
-0.05125831440091133,
0.02738834358751774,
0.03295351564884186,
0.0425378791987896,
0.006250226870179176,
-0.005615179426968098,
0.039697326719760895,
-0.026935838162899017,
-0.039813920855522156,
-0.05063287913799286,
0.049518194049596786,
0.035211171954870224,
-0.05200508236885071,
0.057874180376529694,
0.009558921679854393,
0.020278403535485268,
-0.0009022923768498003,
-0.01065293699502945,
0.06237054243683815,
0.05205083265900612,
0.045396264642477036,
0.02476777881383896,
-0.06529542058706284,
-0.052613355219364166,
0.044860970228910446,
-0.02717001922428608,
0.044823504984378815,
0.0037301250267773867,
-0.0319172628223896,
0.05019351840019226,
0.04686781018972397,
-0.03313123434782028,
0.021934140473604202,
0.04330110922455788,
0.05090060085058212,
0.003216775367036462,
0.03405250608921051,
-0.037292834371328354,
0.026194093748927116,
-0.04366171360015869,
0.040596552193164825,
-0.053244780749082565,
0.018003307282924652,
-0.007776904851198196,
0.023868724703788757,
0.012318386696279049,
-0.011464747600257397,
0.01295084785670042,
0.02487899363040924,
0.0037392128724604845,
-0.014198229648172855,
0.005877367686480284,
0.02193864993751049,
-0.02385075017809868,
0.009402720257639885,
-0.016771702095866203,
-0.03560875728726387,
0.039487551897764206,
-0.01031879335641861,
0.03481205552816391,
0.02621636912226677,
0.017011841759085655,
-0.001383496099151671,
0.04739509895443916,
0.03790561482310295,
-0.023609401658177376,
-0.003203672356903553,
-0.016532668843865395,
-0.026263762265443802,
0.03552698343992233,
0.010043127462267876,
0.048915304243564606,
-0.025363802909851074,
0.004183902405202389,
-0.009311171248555183,
-0.018780836835503578,
0.009917630814015865,
0.061750512570142746,
0.008559192530810833,
0.03718411922454834,
-0.05435509979724884,
0.043216027319431305,
0.0342157743871212,
0.006837172899395227,
0.047851309180259705,
0.14330461621284485,
-0.04384125396609306,
-0.0028952390421181917,
0.02838866040110588,
0.06609269976615906,
-0.04258028045296669,
-0.02224571257829666,
0.0293028112500906,
0.02550322748720646,
0.054098259657621384,
-0.01261045876890421,
0.016903290525078773,
-0.05222122743725777,
0.005897385999560356,
0.0030419272370636463,
-0.06260568648576736,
0.005164819769561291,
-0.053138572722673416,
-0.0024623037315905094,
0.040911026298999786,
0.049015112221241,
0.014565331861376762,
0.01595955528318882,
0.030082322657108307,
0.0031157778576016426,
-0.057365577667951584,
-0.038898929953575134,
0.03529904782772064,
0.007656842935830355,
0.009286139160394669,
0.007533454801887274,
0.03334767743945122,
-0.04194915294647217,
0.009994067251682281,
0.019208624958992004,
0.017461972311139107,
0.022644519805908203,
-0.022852066904306412,
-0.038054175674915314,
0.015722060576081276,
0.020249059423804283,
0.02326691709458828,
0.004360325168818235,
0.05379975214600563,
-0.01987047679722309,
-0.04014679044485092,
-0.007459989748895168,
-0.01685022935271263,
0.004285694565623999,
0.033169906586408615,
-0.004724468104541302,
0.033261191099882126,
0.039263781160116196,
-0.004217351786792278,
-0.015566962771117687,
-0.0034497033338993788,
-0.02570752613246441,
0.0663938969373703,
-0.010622501373291016,
0.0011789222480729222,
0.01152607798576355,
0.026130078360438347,
-0.00788876973092556,
0.02390594221651554,
0.03179534897208214,
0.044621825218200684,
-0.01410404872149229,
0.01588994823396206,
-0.021202340722084045,
-0.0976649597287178,
0.03489257022738457,
0.01753300428390503,
0.03398570790886879,
0.014610552228987217,
0.026807550340890884,
-0.07050150632858276,
0.02020762488245964,
-0.010310860350728035,
-0.011956069618463516,
0.0027599968016147614,
0.04489452391862869,
-0.008653448894619942,
-0.023760858923196793,
-0.020133621990680695,
-0.01965535618364811,
0.039521850645542145,
0.011992576532065868,
-0.002018640050664544,
0.06534818559885025,
0.028499243780970573,
0.07102023810148239,
-0.041751377284526825,
-0.02619694173336029,
-0.011470469646155834,
-0.013511307537555695,
-0.03918258100748062,
0.04465404897928238,
-0.019899187609553337,
-0.05719185248017311,
0.021702978760004044,
-0.05964384973049164,
-0.04160042479634285,
0.050651200115680695,
0.049248408526182175,
-0.03709517419338226,
0.039202235639095306,
-0.025814108550548553,
-0.024295378476381302,
0.009323405101895332,
-0.009699046611785889,
-0.012119323946535587,
-0.022477757185697556,
-0.012711210176348686,
-0.04237660393118858,
0.01968669332563877,
0.013323173858225346,
-0.011925016529858112,
0.03273211419582367,
0.08842489123344421,
0.017555441707372665,
0.013218080624938011,
-0.037809617817401886,
-0.06043228134512901,
0.010466406121850014,
0.010016911663115025,
0.002874622819945216,
0.022658204659819603,
-0.015337267890572548,
0.03316730633378029,
-0.04275764897465706,
-0.012877090834081173,
0.0033628512173891068,
0.058826908469200134,
0.037376634776592255,
0.037006914615631104,
-0.024834465235471725,
-0.011170759797096252,
-0.06278041005134583,
0.02519546076655388,
-0.05338152125477791,
-0.007649383042007685,
0.050845880061388016,
0.005875265691429377,
-0.025133388116955757,
0.024413103237748146,
0.03110855259001255,
0.026544883847236633,
0.0012501603923738003,
-0.006317687686532736,
0.013943154364824295,
0.05488787591457367,
0.033990513533353806,
0.03426093980669975,
-0.004259125795215368,
0.0685809999704361,
-0.03443289175629616,
-0.04741963744163513,
-0.02122407779097557,
-0.020215913653373718,
0.0053223129361867905,
-0.04149441793560982,
-0.03522050008177757,
-0.0011602650629356503,
-0.01272777933627367,
-0.005090652499347925,
0.015357921831309795,
-0.0037893455009907484,
0.02268001064658165,
-0.040165387094020844,
0.03735857456922531,
-0.04499420151114464,
0.01835811510682106,
-0.01197829283773899,
0.005261052865535021,
0.04529615491628647,
-0.015183771960437298,
0.0007527412963099778,
0.016678879037499428,
-0.018677426502108574,
-0.011994135566055775,
-0.005270146299153566,
0.03294152393937111,
-0.019953852519392967,
-0.02670266479253769,
-0.015028501860797405,
-0.02011137269437313,
0.04464065283536911,
0.06430274248123169,
-0.03641838952898979,
-0.03128112480044365,
-0.02449893392622471,
-0.011645354330539703,
-0.03612250089645386,
0.030880531296133995,
0.020284494385123253,
0.0090944180265069,
-0.03541164472699165,
0.01827675849199295,
0.013036844320595264,
-0.006891423836350441,
-0.04886125028133392,
-0.011093934066593647,
-0.029916388913989067,
-0.017959099262952805,
0.05240972712635994,
-0.016758767887949944,
0.033733051270246506,
0.020056772977113724,
-0.013221156783401966,
-0.0780550166964531,
-0.057889729738235474,
-0.019301241263747215,
-0.030174147337675095,
-0.01971530169248581,
-0.02280222438275814,
0.03949468210339546,
-0.03999978303909302,
-0.02024052105844021,
-0.03610930219292641,
-0.00518270768225193,
0.00790418405085802,
-0.0037777835968881845,
0.0035070995800197124,
0.04295147582888603,
0.05520589277148247,
-0.01726289838552475,
0.012231188826262951,
0.017850255593657494,
-0.006159506738185883,
0.027192428708076477,
-0.006434641778469086,
0.012822374701499939,
0.026656584814190865,
-0.02031216211616993,
0.00793000590056181,
0.011152821592986584,
-0.01482049748301506,
-0.0015460806898772717,
-0.03191949054598808,
-0.05382798984646797,
-0.01288782712072134,
0.02897309698164463,
0.007798899430781603,
0.03428683802485466,
-0.0009865890024229884,
-0.0065715801902115345,
-0.05125925689935684,
0.03771107271313667,
-0.0021987254731357098,
0.006822810508310795,
0.012781750410795212,
0.05555587634444237,
-0.02461538463830948,
0.012031512334942818,
-0.03814607858657837,
-0.0545993335545063,
-0.04418621212244034,
-0.024288063868880272,
-0.015509354881942272,
-0.009942305274307728,
-0.01031685620546341,
0.040506333112716675,
0.0611882284283638,
-0.011250106617808342,
-0.0037731127813458443,
0.01589079573750496,
-0.05456918105483055,
-0.06403782963752747,
-0.03429423272609711,
-0.006408377084881067,
0.009055816568434238,
-0.001803110004402697,
0.03223215043544769,
-0.006769655272364616,
0.05122269317507744,
-0.03773874416947365,
-0.002103538019582629,
-0.015443387441337109,
-0.012044735252857208,
-0.009220554493367672,
0.027068091556429863,
0.03178112581372261,
-0.014144482091069221,
-0.014261741191148758,
0.0005676214350387454,
0.033964574337005615,
-0.01729249767959118,
-0.026788780465722084,
-0.02767934836447239,
0.02398991957306862,
0.012243126519024372,
0.030148206278681755,
0.029237132519483566,
0.06234562769532204,
0.005575836170464754,
-0.023174738511443138,
-0.023472944274544716,
0.038451213389635086,
-0.04418608546257019,
-0.03476084768772125,
-0.0038545571733266115,
0.038556020706892014,
-0.02968963421881199,
0.04390436410903931,
-0.0549374595284462,
0.01856647990643978,
-0.012293537147343159,
0.08853799104690552,
-0.008734067901968956,
0.04368571564555168,
0.0009380007977597415,
0.024182317778468132,
0.06668145209550858,
-0.03657937049865723,
-0.0639227032661438,
-0.02097485587000847,
-0.00789056159555912,
-0.013973782770335674,
0.06019183248281479,
-0.01843489520251751,
-0.006293660961091518,
-0.04762011021375656,
0.003781071165576577,
-0.023621169850230217,
-0.03487924113869667,
0.008710965514183044,
-0.06033123657107353,
-0.0237902645021677,
-0.02156165800988674,
-0.01798028126358986,
0.021118244156241417,
-0.0021340337116271257,
-0.009639139287173748,
0.023527052253484726,
0.018528522923588753,
0.028426920995116234,
0.08157949894666672,
0.022420989349484444,
-0.012729542329907417,
-0.04430022090673447,
0.006519740447402,
0.01828663796186447,
-0.007174387574195862,
-0.02933272160589695,
0.02992120385169983,
0.028136326000094414,
-0.02149166353046894,
-0.031757108867168427,
0.023931119590997696,
0.026853155344724655
] |
Cette partie de la base documentaire regroupe les documents annexes de type
“barème” qui sont liés à un ou plusieurs autres documents de type “commentaires” situés dans les différentes séries.
Lorsqu'un document renvoie à des annexes, celles-ci sont accessibles par un lien
hypertexte. Les annexes auxquelles renvoient un document peuvent également être exportées en même temps que le document.
Un document de type “annexe” est susceptible d'être lié à plusieurs documents de
type “commentaire”. Les différents documents qui renvoient vers l'annexe sont mentionnés à la fin de cette dernière et son accessibles par des liens hypertexte.
Il est donc possible de naviguer facilement d'un document vers ses annexes et
réciproquement d'une annexe vers le ou les documents qui y renvoient.
Comme les documents de type “commentaire”, les annexes sont versionnées,
c'est-à-dire qu'il est possible d'accéder aux différentes versions d'une même annexe par l'onglet “Versions”.
A chaque annexe correspond un identifiant juridique qui reprend sa
classification, un numéro séquentiel de production et la date de sa publication (ex : BOI-BAREME-000010-20120619).
Les annexes de type “barème” sont principalement constituées d'indication de
taux, de tarifs ou de seuils applicables à une base imposable en vue de déterminer le montant de la taxe ou de l’impôt dû par le contribuable.
Les autres annexes disponibles sont catégorisées en formulaires, lettres,
cartes, et autres annexes. Elles sont accessibles directement à partir du plan de classement dans les classifications BOI-FORM, BOI-LETTRE,
BOI-CARTE, BOI-ANNX. | Bulletin officiel des finances publiques - impôts | BOI-BAREME-000000 | https://bofip.impots.gouv.fr/bofip/7366-PGP.html/identifiant=BOI-BAREME-000000-20120912 | 2012-09-12 00:00:00 | c10093d85d48a2c5c110ef18c0ceaa4d877303ea341a7d68898915d9e3d5cd55 | [
-0.04907599464058876,
0.04232173040509224,
-0.03864462673664093,
0.0662413239479065,
-0.010058592073619366,
-0.05872761830687523,
-0.017032722011208534,
0.04017678648233414,
0.0630829855799675,
0.004715821240097284,
0.016699805855751038,
0.01154865138232708,
-0.08304455131292343,
0.07451815158128738,
-0.05754202976822853,
0.040770795196294785,
0.09651699662208557,
-0.01631174609065056,
0.007383800111711025,
0.0035052874591201544,
0.06717803329229355,
0.03979618474841118,
0.08815531432628632,
0.008270934224128723,
0.016766879707574844,
0.07367589324712753,
-0.00898812711238861,
-0.06445981562137604,
-0.02487710490822792,
0.027602577582001686,
-0.014181864447891712,
-0.0072000958025455475,
0.045190319418907166,
0.07320672273635864,
0.06438245624303818,
0.014795633032917976,
-0.020250696688890457,
0.037963081151247025,
0.0027478316333144903,
-0.007493261247873306,
0.08550141006708145,
0.0129473265260458,
0.03870733082294464,
-0.034085582941770554,
0.003062646836042404,
-0.005369338672608137,
-0.03622472658753395,
-0.012111685238778591,
0.0448041670024395,
0.08460360020399094,
-0.08715742826461792,
0.030991273000836372,
-0.04132059961557388,
0.010455886833369732,
0.046953070908784866,
0.06038819998502731,
-0.13077983260154724,
0.02485315129160881,
0.10441330075263977,
-0.019580671563744545,
0.0009638580959290266,
-0.0027081873267889023,
0.006236673798412085,
-0.053656551986932755,
-0.02900778129696846,
-0.03234981745481491,
0.0076344492845237255,
-0.024333195760846138,
0.06857824325561523,
-0.025423342362046242,
0.01481700874865055,
0.0735521987080574,
-0.00635941419750452,
0.03927980363368988,
0.005261906422674656,
0.03429009020328522,
0.0275800209492445,
0.014703107997775078,
-0.036818280816078186,
0.026600254699587822,
-0.06569380313158035,
-0.06398022919893265,
0.019033510237932205,
-0.012604659423232079,
-0.010820025578141212,
-0.012934914790093899,
0.03548716753721237,
-0.0589078925549984,
-0.06201666221022606,
0.04870264232158661,
-0.003720778739079833,
0.04173418506979942,
0.03215755894780159,
0.03790230304002762,
-0.010609722696244717,
0.01757497526705265,
-0.020856913179159164,
0.0014509055763483047,
0.05027499794960022,
0.03258473798632622,
0.00040756072849035263,
-0.04446123540401459,
-0.0063413106836378574,
-0.03201889246702194,
0.021692484617233276,
-0.08197744935750961,
0.022652050480246544,
-0.03146367147564888,
-0.012142964638769627,
-0.013359345495700836,
-0.06816162914037704,
-0.051964063197374344,
-0.009596891701221466,
0.0325719490647316,
0.0035146470181643963,
0.0972670316696167,
0.0187522042542696,
-0.011926950886845589,
-0.00161057582590729,
0.048118963837623596,
-0.005471189506351948,
-0.006174673326313496,
-0.06176844984292984,
0.026681844145059586,
-0.10911960154771805,
-0.001823954633437097,
-0.02098604291677475,
0.03415462002158165,
-0.05924024432897568,
-0.08569175750017166,
0.02675483375787735,
-0.0043194349855184555,
0.029177583754062653,
-0.047482989728450775,
0.006626972928643227,
0.08462246507406235,
0.012288158759474754,
0.04294027388095856,
-0.0171926561743021,
-0.008982749655842781,
-0.024462725967168808,
-0.016768628731369972,
-0.10948556661605835,
0.0399654358625412,
-0.01384726818650961,
0.03585760295391083,
-0.044576842337846756,
-0.07071099430322647,
0.057522110641002655,
-0.029414016753435135,
-0.02545291930437088,
0.022345563396811485,
0.039304692298173904,
0.007180857937783003,
0.015866748988628387,
-0.0387108214199543,
-0.021267691627144814,
0.04348187521100044,
-0.00869590975344181,
-0.05188672989606857,
0.00774863176047802,
-0.012598969042301178,
-0.017822684720158577,
-0.020351774990558624,
-0.03673016279935837,
-0.03730805590748787,
-0.015082156285643578,
-0.023516977205872536,
0.04661935567855835,
-0.024680277332663536,
-0.048443835228681564,
0.05222616717219353,
0.003053823718801141,
-0.024797067046165466,
-0.033513497561216354,
0.04013904556632042,
0.006110465619713068,
-0.004565183538943529,
-0.07973287254571915,
0.060900088399648666,
0.04202016070485115,
-0.008553723804652691,
0.009522587060928345,
-0.03421104699373245,
0.011039015837013721,
-0.08365414291620255,
-0.055913254618644714,
-0.003091820515692234,
-0.02022639475762844,
0.009004655294120312,
-0.013388678431510925,
-0.004831479862332344,
-0.0796118676662445,
0.013609273359179497,
-0.0011353769805282354,
0.006302176974713802,
-0.08550739288330078,
0.0007959506474435329,
0.007021563593298197,
-0.008130142465233803,
0.000524054397828877,
0.04717912897467613,
0.01464619766920805,
0.010426107794046402,
-0.01932869665324688,
-0.054137226194143295,
-0.02084018476307392,
-0.02436022274196148,
-0.018443692475557327,
-0.005274011287838221,
0.0444546677172184,
0.013510128483176231,
0.0034005027264356613,
0.03543927147984505,
-0.06066961586475372,
-0.0014095508959144354,
-0.004681842867285013,
-0.05685153976082802,
0.06494249403476715,
-0.06954772025346756,
0.007788876071572304,
0.04044157266616821,
-0.05378664284944534,
0.010083437897264957,
-0.02630448527634144,
0.02654881402850151,
-0.0026513542979955673,
0.015101427212357521,
0.061951879411935806,
-0.028533833101391792,
0.01294243149459362,
-0.056354671716690063,
0.005495383869856596,
0.011441909708082676,
0.04649201035499573,
-0.04261408746242523,
0.027505207806825638,
0.010799402371048927,
-0.008503240533173084,
0.041533734649419785,
0.010838828049600124,
-0.00003136214945698157,
0.07731392979621887,
-0.008360803127288818,
-0.005779559724032879,
-0.008133867755532265,
-0.05911162495613098,
-0.006510815117508173,
-0.041305359452962875,
-0.018965132534503937,
-0.026112208142876625,
0.05259525403380394,
0.007838800549507141,
-0.0019938156474381685,
0.0012743051629513502,
0.003280763980001211,
0.015397255308926105,
0.004846847150474787,
-0.00027596403378993273,
-0.011955857276916504,
0.004156237933784723,
-0.0175283495336771,
-0.026424752548336983,
0.004362143576145172,
0.03536176308989525,
-0.07005956023931503,
0.031001562252640724,
-0.05774658918380737,
-0.028894411399960518,
-0.020578376948833466,
-0.010502064600586891,
0.0005441405810415745,
0.02166578359901905,
0.06883189082145691,
-0.06270791590213776,
-0.06104458123445511,
0.03354223445057869,
0.026028703898191452,
0.010037030093371868,
-0.027524951845407486,
0.01762514002621174,
-0.020627561956644058,
-0.05818629637360573,
-0.050200801342725754,
0.011979355476796627,
0.009065658785402775,
-0.005409373436123133,
0.035029131919145584,
-0.011804093606770039,
0.024329036474227905,
-0.02234923280775547,
0.0568385049700737,
-0.008234720677137375,
0.023204736411571503,
0.0326102077960968,
-0.0012536157155409455,
-0.022889425978064537,
0.014402037486433983,
0.038634058088064194,
-0.03294258937239647,
-0.018255729228258133,
0.007653484120965004,
0.016287123784422874,
0.009891211986541748,
-0.015245835296809673,
0.014343253336846828,
-0.05649852380156517,
0.0009235264151357114,
-0.006125267595052719,
0.0035335510037839413,
-0.04067724198102951,
-0.007745274342596531,
0.01911926083266735,
0.005225904285907745,
0.03649389371275902,
0.044598497450351715,
-0.0031823611352592707,
0.029830588027834892,
-0.012629893608391285,
-0.0383639819920063,
0.02934790775179863,
0.10458599030971527,
0.017362063750624657,
0.023879777640104294,
-0.0059350584633648396,
-0.031653523445129395,
0.04504048451781273,
0.03157749027013779,
-0.03153066709637642,
-0.010740699246525764,
-0.037594228982925415,
0.022097118198871613,
0.037178099155426025,
-0.08265914022922516,
0.030592871829867363,
0.037159454077482224,
0.028886280953884125,
-0.007450387347489595,
0.006893867161124945,
0.02803019993007183,
0.028591696172952652,
-0.02379292994737625,
-0.059723928570747375,
-0.019003162160515785,
0.029015053063631058,
-0.04742981493473053,
0.03547917306423187,
0.02792871929705143,
0.04751785472035408,
-0.019380073994398117,
0.038236863911151886,
-0.008960411883890629,
0.04593844339251518,
0.05102365091443062,
0.022411316633224487,
0.06392006576061249,
-0.03271342068910599,
0.060597844421863556,
-0.05060718208551407,
0.023047031834721565,
0.009579889476299286,
-0.03749582916498184,
0.0029024663381278515,
0.054953861981630325,
0.031015194952487946,
0.00908883847296238,
-0.001455487683415413,
0.001764933462254703,
0.003798374906182289,
0.011381109245121479,
-0.00578210037201643,
-0.032049790024757385,
-0.06224341690540314,
0.04091358929872513,
-0.005076169967651367,
0.0031028511002659798,
0.01871483400464058,
0.024937942624092102,
-0.007065251935273409,
0.005729788914322853,
0.008998840115964413,
-0.01681680418550968,
0.08294457197189331,
0.014997915364801884,
0.0033638423774391413,
0.013213930651545525,
0.0045857843942940235,
-0.02980477176606655,
0.023139996454119682,
0.008960290811955929,
-0.02001960016787052,
-0.03560476005077362,
-0.019446229562163353,
0.028275832533836365,
-0.006779835093766451,
-0.019042566418647766,
-0.027732456102967262,
0.048070844262838364,
-0.0524788498878479,
0.04052787646651268,
0.018422018736600876,
0.03040129505097866,
0.03960273042321205,
0.012015710584819317,
-0.02148320898413658,
0.0382130965590477,
0.035182125866413116,
-0.033780694007873535,
-0.04784483090043068,
-0.0035393345169723034,
0.03876331448554993,
-0.02606358379125595,
0.008995968848466873,
-0.04478051885962486,
-0.021253369748592377,
0.013958401046693325,
0.01746298559010029,
0.007757022976875305,
0.14171002805233002,
-0.017917949706315994,
0.027471011504530907,
0.03273390233516693,
0.010117309167981148,
-0.03359781950712204,
-0.01745695248246193,
-0.0318610817193985,
0.008573326282203197,
0.024388553574681282,
-0.006535082124173641,
0.02449851855635643,
-0.04225875437259674,
0.02987208589911461,
-0.03120391070842743,
-0.04122735932469368,
-0.013778665103018284,
0.021494558081030846,
-0.004834922030568123,
0.01591271162033081,
0.027066554874181747,
0.012933066114783287,
-0.0036033152136951685,
-0.0039712851867079735,
0.018220243975520134,
-0.051069680601358414,
-0.02289031632244587,
0.003202456049621105,
-0.008375962264835835,
0.03872397541999817,
0.005387662909924984,
0.006380004342645407,
-0.0461445152759552,
0.018956774845719337,
-0.04191875830292702,
-0.0034781363792717457,
-0.0027456581592559814,
0.02394406497478485,
-0.01629701815545559,
-0.014796635136008263,
-0.055552564561367035,
0.026818422600626945,
-0.028130706399679184,
-0.0019230857724323869,
-0.025267016142606735,
-0.04398020729422569,
-0.01339737232774496,
0.024892419576644897,
0.052350010722875595,
0.016217907890677452,
-0.03506583720445633,
0.01668781228363514,
0.025314809754490852,
-0.019056562334299088,
0.026071971282362938,
-0.09562385827302933,
-0.012993419542908669,
0.038569021970033646,
0.0065790642984211445,
0.02891397289931774,
0.023722555488348007,
0.034510187804698944,
-0.002896711463108659,
0.021340886130928993,
0.009145756252110004,
-0.006410305853933096,
0.03096655197441578,
0.0412927120923996,
-0.038484055548906326,
-0.08894769102334976,
0.026098374277353287,
-0.007905058562755585,
-0.02817155420780182,
0.041470967233181,
0.012938755564391613,
-0.026062529534101486,
0.03557920455932617,
0.03385471552610397,
-0.00007956063200253993,
0.020825326442718506,
0.07852144539356232,
-0.018256722018122673,
-0.026090605184435844,
-0.01507536694407463,
0.03136865049600601,
0.031398359686136246,
-0.01678299717605114,
-0.0014895751373842359,
0.052540142089128494,
-0.014648259617388248,
0.003724566660821438,
0.0021955915726721287,
-0.056975968182086945,
-0.029294393956661224,
0.01554943434894085,
-0.04049793258309364,
0.06042639538645744,
0.003701335983350873,
-0.036713071167469025,
0.011699341237545013,
-0.07419439405202866,
0.008262562565505505,
0.01580790989100933,
0.020642397925257683,
-0.041695840656757355,
-0.02151608094573021,
0.04080582782626152,
-0.05235607177019119,
0.004896353464573622,
0.002891362411901355,
0.037606462836265564,
0.0232451893389225,
-0.00830031931400299,
0.013241782784461975,
0.0057967957109212875,
-0.0046188002452254295,
0.009760711342096329,
-0.0007707280456088483,
0.03284177929162979,
0.07821203768253326,
0.0038274771068245173,
-0.037381548434495926,
-0.0628737211227417,
-0.04320063069462776,
-0.006895652040839195,
0.00026203508605249226,
0.054778363555669785,
0.020550325512886047,
0.011648024432361126,
-0.02549019083380699,
-0.029737886041402817,
-0.029103074222803116,
0.053172770887613297,
0.048479802906513214,
0.00936898123472929,
0.04955945163965225,
0.034734245389699936,
-0.025090374052524567,
0.05461045727133751,
0.01184085477143526,
-0.04692550376057625,
0.00008719727338757366,
-0.010837331414222717,
-0.027012519538402557,
0.017207801342010498,
0.03588242828845978,
0.02334512025117874,
0.0027534591499716043,
-0.0457652248442173,
0.031106576323509216,
0.036907367408275604,
0.018041955307126045,
0.031101465225219727,
0.03279891610145569,
0.012465652078390121,
-0.04197584092617035,
0.02313355728983879,
-0.026741396635770798,
-0.011095461435616016,
-0.012968182563781738,
-0.02926769107580185,
-0.01918991655111313,
-0.07023028284311295,
-0.029926681891083717,
-0.051664773374795914,
-0.008619888685643673,
0.01429483387619257,
0.013997425325214863,
-0.0450909323990345,
-0.005678302142769098,
-0.003586762584745884,
-0.04133455082774162,
-0.011999590322375298,
0.028286367654800415,
-0.029051080346107483,
-0.021878233179450035,
0.04067283123731613,
0.018728459253907204,
-0.04295780137181282,
-0.0018461185973137617,
0.01094395574182272,
-0.0647236779332161,
-0.013021147809922695,
-0.014011402614414692,
0.01894136518239975,
-0.0025175074115395546,
0.048873987048864365,
0.022891800850629807,
-0.049063146114349365,
-0.03905966877937317,
-0.012569703161716461,
0.06148464232683182,
0.012233861722052097,
-0.024911951273679733,
0.030101416632533073,
0.04245474562048912,
-0.06506172567605972,
0.030646253377199173,
-0.03504009544849396,
-0.03815937414765358,
0.0017066884320229292,
0.022712700068950653,
-0.03506750240921974,
0.0016975171165540814,
0.05319371074438095,
0.004138739313930273,
-0.008141282014548779,
0.013161154463887215,
-0.00797860324382782,
0.007259008474647999,
-0.05552373081445694,
-0.029296623542904854,
-0.022399447858333588,
0.004452626686543226,
0.02964949980378151,
-0.032691724598407745,
0.0038660159334540367,
-0.006249955855309963,
-0.042771317064762115,
0.013231851160526276,
0.017710229381918907,
-0.0582074299454689,
0.0003156375605612993,
0.002010742900893092,
0.01853191666305065,
-0.05073806643486023,
0.03802000358700752,
-0.010784165002405643,
-0.017355863004922867,
0.04860163852572441,
-0.002171171363443136,
0.013313956558704376,
0.03121664747595787,
-0.02388940565288067,
0.014833202585577965,
-0.00857657752931118,
0.015776515007019043,
-0.009140894748270512,
-0.034173186868429184,
0.002913264324888587,
0.07325270771980286,
0.05505308881402016,
0.027551906183362007,
0.038622401654720306,
0.0870223268866539,
-0.020282499492168427,
-0.04550589993596077,
-0.0239926278591156,
0.02259788103401661,
0.0446794293820858,
0.08568055927753448,
0.006839812267571688,
0.022835057228803635,
-0.008268900215625763,
0.03381071612238884,
0.01695122942328453,
0.0074615017510950565,
0.025410544127225876,
0.029115553945302963,
-0.06278342753648758,
-0.04585718363523483,
0.07337775826454163,
0.0022187435533851385,
-0.0031360737048089504,
-0.05582302808761597,
0.016696976497769356,
-0.01361941173672676,
-0.033109843730926514,
-0.04637840390205383,
0.006172351539134979,
0.0009776882361620665,
0.024520719423890114,
-0.045604586601257324,
0.029109900817275047,
-0.034186169505119324,
-0.010487634688615799,
0.003678068285807967,
-0.041072405874729156,
-0.009110319428145885,
0.04605788365006447,
0.028727686032652855,
0.04622291401028633,
-0.009944871068000793,
-0.05524277314543724,
-0.10890234261751175,
0.022467808797955513,
0.0007212736527435482,
0.039010435342788696,
0.04014036804437637,
0.006178291980177164,
-0.01120537705719471,
-0.015552760101854801,
0.05151635780930519,
-0.007939363829791546,
-0.0285447109490633,
0.05488307401537895,
-0.0071281432174146175,
-0.011826600879430771,
-0.06443442404270172,
-0.024979915469884872,
0.017056431621313095,
0.06303739547729492,
-0.010651390999555588,
0.01079524029046297,
-0.001989776734262705,
0.023676907643675804,
-0.019726453348994255,
-0.015497882850468159,
0.05040789768099785,
0.04106694459915161,
0.004914058372378349,
-0.03997256979346275,
0.020813193172216415,
0.009503921493887901,
-0.015042867511510849,
0.00715234549716115,
0.02115347981452942,
0.0056700324639678,
0.03538811206817627,
0.02195035107433796,
0.01861867867410183,
-0.02670908346772194,
-0.010763555765151978,
-0.041811130940914154,
-0.08517294377088547,
0.057812076061964035,
0.009718425571918488,
0.0325004868209362,
0.03335890546441078,
-0.045773573219776154,
0.014452215284109116,
0.026121504604816437,
-0.012381257489323616,
0.030512245371937752,
-0.0015114187262952328,
-0.006042757071554661,
-0.001365671749226749,
-0.0033248162362724543,
0.014050982892513275,
0.042991384863853455,
-0.0009897006675601006,
0.026194902136921883,
-0.034579746425151825,
-0.013748631812632084,
0.0662149041891098,
-0.04133506491780281,
-0.018929526209831238,
-0.04632263630628586,
0.03045319952070713,
-0.004552672617137432
] |
(article
31 bis du code général des impôts (CGI) et 2 octodecies de l’annexe III au CGI)
A. RELEVÉ DU COMPTE N° ............................. OUVERT AU NOM DE :
M.
Demeurant :
Situation du compte :
Situation au 1er janvier
Acquisition ou souscription de parts entre le 1er janvier et le 31 décembre
Cession ou échange de parts entre le 1er décembre et le 31 décembre
Situation au 31 décembre
Nombre et numéros des parts
Date de la souscription et/ou de l'acquisition des parts
Valeur nominale
Nombre et numéros des parts
Date de la souscription et/ou de l'acquisition des parts
Valeur nominale
Nombre et numéros des parts
Date de la cession ou de l'échange des parts
Valeur nominale
Nombre et numéros des parts
Valeur nominale
.
.
.
.
.
Immeubles acquis ou construits au moyen des titres
Désignation des immeubles
Pourcentage de la souscription investie
Date d'acquisition ou d'achèvement
Date de la 1ère mise en location
Surface à prendre en compte
Montant des loyers mensuels, charges non comprises
.
.
.
.
.
B. ATTESTATION DE LA SOCIETE
M. ......................... agissant au nom de la société ......................... dont il
est .........................
- certifie l’exactitude des renseignements figurant au A ;
- déclare que 95 % de la souscription, appréciés sans tenir compte des frais de collecte, pour
laquelle le bénéfice de la déduction a été demandé, servent exclusivement à financer un investissement pour lequel les conditions d’application de la déduction prévue au h du 1°du I de
l’article 31 du CGI sont réunies ;
- déclare que le produit de la souscription annuelle a été intégralement investi dans les dix
huit mois qui ont suivi la clôture de celle-ci ;
- déclare que le ou les immeubles désignés au A seront affectés à la location pendant neuf ans
dans le délai de douze mois qui suivent la date de leur achèvement(1) acquisition(1) conformément au h du 1° du I de l’article 31 du CGI.
A ........................., le .........................
(Date et signature)
(1) Rayer si la mention est inutile. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000190 | https://bofip.impots.gouv.fr/bofip/7340-PGP.html/identifiant=BOI-LETTRE-000190-20131223 | 2013-12-23 00:00:00 | 27e7eb0a5c070c1cd04de2e50918242c4654a4d54a8f66c7b49fb7582d63fd87 | [
0.004508852493017912,
0.07069579511880875,
-0.052501071244478226,
0.027321914210915565,
0.002052820287644863,
-0.08212941139936447,
-0.06507837027311325,
0.09219624102115631,
0.0685359463095665,
-0.03166387230157852,
-0.04672561213374138,
0.0006752957706339657,
-0.03670734167098999,
-0.02167939394712448,
-0.07522429525852203,
0.0443875789642334,
0.056576184928417206,
0.047494083642959595,
-0.015711592510342598,
-0.013807840645313263,
0.01395473349839449,
0.011824782937765121,
0.0354279987514019,
0.021105831488966942,
0.008323553018271923,
0.05935795605182648,
0.0401981957256794,
-0.04972058907151222,
-0.03216173127293587,
-0.015069808810949326,
-0.048199862241744995,
-0.04077061265707016,
0.00846833921968937,
0.08887927234172821,
0.052152179181575775,
-0.013697546906769276,
-0.04349277541041374,
0.041704583913087845,
-0.05801908299326897,
-0.028311673551797867,
0.012956186197698116,
-0.005976571701467037,
0.02740921638906002,
0.04299142584204674,
-0.07058314234018326,
0.03154439106583595,
0.01896991766989231,
0.0754372626543045,
-0.050148990005254745,
0.04620327427983284,
0.01309477724134922,
0.02176065556704998,
0.018203599378466606,
0.01590762659907341,
-0.004235461354255676,
0.07716666907072067,
-0.07664737105369568,
0.08604837954044342,
0.09471216052770615,
-0.029785895720124245,
-0.05001449212431908,
-0.0011523200664669275,
-0.050432946532964706,
-0.013332218863070011,
-0.029372507706284523,
0.033080171793699265,
0.0029823826625943184,
-0.033994410187006,
0.13513734936714172,
0.008883055299520493,
0.0018137031001970172,
0.04069165885448456,
0.028990495949983597,
0.03612221032381058,
0.06769710779190063,
0.07609584927558899,
-0.03128768503665924,
0.0010522210504859686,
-0.013980336487293243,
0.04002431035041809,
-0.018723100423812866,
0.020335189998149872,
0.007063404656946659,
0.03813593462109566,
-0.022483935579657555,
-0.030177948996424675,
0.024666935205459595,
-0.0034554300364106894,
-0.013818289153277874,
-0.025384338572621346,
-0.0002909055619966239,
0.014526058919727802,
0.00477623799815774,
0.023902641609311104,
0.008957224898040295,
0.04620949551463127,
-0.06367882341146469,
-0.03100225143134594,
0.0989035964012146,
-0.03358227014541626,
0.01609981060028076,
-0.013556022197008133,
-0.03932571783661842,
-0.040385652333498,
-0.009841196238994598,
-0.05361777916550636,
0.0314849428832531,
-0.02398316003382206,
0.020152278244495392,
0.008044905960559845,
-0.05721895396709442,
-0.0830271914601326,
-0.021609924733638763,
-0.014869572594761848,
-0.05460264906287193,
0.043382495641708374,
-0.036635562777519226,
-0.09248505532741547,
0.04082932695746422,
0.04130619019269943,
-0.013115697540342808,
-0.016955211758613586,
-0.025658046826720238,
-0.012817618437111378,
-0.09061114490032196,
-0.023312825709581375,
-0.003259928897023201,
-0.016835903748869896,
-0.014309165999293327,
-0.02367030456662178,
0.0006622094078920782,
0.015712920576334,
-0.007000722922384739,
-0.0311256255954504,
-0.027438292279839516,
-0.023775093257427216,
-0.05120067670941353,
0.027687979862093925,
0.012938618659973145,
0.02164875902235508,
-0.057742659002542496,
0.020860888063907623,
-0.037583962082862854,
0.03833877295255661,
-0.020561853423714638,
0.07116375118494034,
0.057696495205163956,
-0.08094172179698944,
0.015472684986889362,
0.03826810047030449,
-0.025478972122073174,
0.03310415521264076,
0.05456038564443588,
-0.02749084122478962,
0.019843025133013725,
-0.02195814810693264,
-0.02098938450217247,
0.043273165822029114,
0.003637214656919241,
-0.034478314220905304,
0.042911555618047714,
0.03029482625424862,
-0.004746502730995417,
-0.07207221537828445,
-0.035477880388498306,
-0.0364055372774601,
0.02284904383122921,
-0.01817646063864231,
0.02889639139175415,
0.011530876159667969,
-0.05103277042508125,
0.03636162728071213,
0.013704655691981316,
-0.019344398751854897,
-0.022815123200416565,
-0.0298047736287117,
-0.022813469171524048,
0.02151484228670597,
-0.03616378828883171,
0.04725555703043938,
0.006115490570664406,
-0.039873212575912476,
-0.024963397532701492,
-0.01053386740386486,
0.05962429940700531,
-0.017070060595870018,
0.00029005753458477557,
-0.04680292308330536,
-0.0023919721134006977,
-0.025810789316892624,
-0.026534954085946083,
0.00920672994107008,
-0.07275453209877014,
0.019673574715852737,
-0.007154880091547966,
-0.07670747488737106,
-0.03973653167486191,
0.04237385839223862,
0.056250229477882385,
0.03289581090211868,
-0.0046320888213813305,
0.009590004570782185,
-0.018088150769472122,
0.011073877103626728,
-0.0011299746111035347,
-0.008743179962038994,
-0.02300219237804413,
-0.020000454038381577,
-0.034490905702114105,
0.006475785747170448,
0.05685180798172951,
0.022908154875040054,
0.004175830166786909,
0.006215068511664867,
-0.03987138718366623,
-0.020272711291909218,
-0.04250290244817734,
-0.011179143562912941,
0.04317125305533409,
-0.06711877882480621,
-0.009485254064202309,
-0.03156197816133499,
-0.060743216425180435,
-0.021349437534809113,
0.02922232449054718,
0.0236530639231205,
-0.022980034351348877,
-0.010578447952866554,
0.02562515251338482,
-0.0656614676117897,
0.06483769416809082,
-0.04719524458050728,
0.022172028198838234,
0.0015815984224900603,
0.003995859995484352,
-0.02325393818318844,
0.01538238674402237,
-0.04310431703925133,
-0.05395451933145523,
0.02650977112352848,
0.023247981444001198,
-0.01978209801018238,
0.04617832228541374,
0.033463336527347565,
0.035155780613422394,
0.004611515905708075,
-0.05958583950996399,
-0.026077961549162865,
-0.03653888776898384,
0.048907868564128876,
-0.03787640109658241,
0.050595469772815704,
-0.03307849541306496,
-0.004837789572775364,
-0.05954015254974365,
0.03226650133728981,
-0.0010406709043309093,
-0.006452906411141157,
0.034706659615039825,
0.013627663254737854,
-0.01175639871507883,
-0.025248084217309952,
-0.025482816621661186,
-0.018622884526848793,
-0.0003062230534851551,
-0.09455721080303192,
0.07036536931991577,
0.001191833638586104,
-0.03494866192340851,
0.002346343593671918,
-0.02735687978565693,
0.07967820018529892,
0.037576090544462204,
0.042493585497140884,
-0.023110374808311462,
-0.02942662686109543,
-0.045185331255197525,
0.002509365789592266,
-0.047316160053014755,
-0.01016196794807911,
-0.022582335397601128,
-0.012103677727282047,
0.005519019439816475,
0.02053326554596424,
-0.014390286058187485,
-0.021402420476078987,
0.02305576018989086,
0.023653829470276833,
-0.03268979862332344,
0.04038897901773453,
0.04591033235192299,
0.0063405423425138,
-0.005408905446529388,
0.08827521651983261,
0.036200229078531265,
-0.006664617918431759,
-0.04913818836212158,
0.018649203702807426,
0.021007144823670387,
-0.012965593487024307,
-0.024968359619379044,
0.009517207741737366,
-0.011275012046098709,
0.009355702437460423,
-0.06153411045670509,
-0.012887886725366116,
-0.013764948584139347,
-0.02354486472904682,
-0.0656454861164093,
0.012580063194036484,
-0.030216947197914124,
-0.003346403129398823,
-0.011660896241664886,
-0.018000666052103043,
0.0030800013337284327,
-0.01480043400079012,
0.017503997310996056,
0.054322499781847,
-0.03646847978234291,
0.029180262237787247,
-0.02226828970015049,
0.09245334565639496,
0.005673262290656567,
0.06675969809293747,
-0.027471227571368217,
-0.025067344307899475,
0.008494703099131584,
0.03297955170273781,
-0.0370124876499176,
-0.033865466713905334,
-0.01118640135973692,
0.028940360993146896,
0.032032910734415054,
-0.0457027405500412,
0.02026735059916973,
0.0036586688365787268,
-0.004609210416674614,
-0.019834062084555626,
0.015166770666837692,
0.01089796144515276,
0.03608179837465286,
-0.08231602609157562,
-0.03260143846273422,
0.028911888599395752,
0.08055540174245834,
0.002892573829740286,
0.014893583953380585,
0.02110099606215954,
0.031139876693487167,
-0.01998721994459629,
0.023130370303988457,
0.010198505595326424,
0.022170696407556534,
0.03413791581988335,
-0.027332257479429245,
0.039189159870147705,
0.008132685907185078,
0.0039326511323452,
-0.015091058798134327,
0.01320233941078186,
0.02620936930179596,
-0.012986044399440289,
-0.019097749143838882,
0.04676426574587822,
0.03971116617321968,
0.01895180158317089,
0.019746053963899612,
0.03794245049357414,
-0.03722371160984039,
0.06781715154647827,
-0.0204299408942461,
-0.03565444424748421,
0.015469059348106384,
0.015199434012174606,
-0.009932919405400753,
0.02832614630460739,
-0.011867173947393894,
0.03508453071117401,
0.01735883578658104,
0.025107966735959053,
0.005187574308365583,
-0.007702052593231201,
-0.019243944436311722,
-0.004721318371593952,
0.020574968308210373,
0.03641144186258316,
0.00889770220965147,
-0.01422023307532072,
-0.024714328348636627,
0.009339140728116035,
-0.038359854370355606,
-0.0042238966561853886,
0.027000203728675842,
0.019548391923308372,
-0.01986542157828808,
-0.018171755596995354,
0.005939416587352753,
0.03682844340801239,
0.015222160145640373,
0.027274450287222862,
-0.026612741872668266,
0.02380736730992794,
-0.0008126524626277387,
0.019261585548520088,
0.039753854274749756,
0.016326921060681343,
0.0005656556459143758,
-0.06631004810333252,
-0.020150844007730484,
0.006506669335067272,
0.061023786664009094,
-0.03397850692272186,
0.03189781308174133,
-0.04038624465465546,
-0.028160203248262405,
0.022047022357583046,
0.030609097331762314,
0.047468364238739014,
0.17470571398735046,
-0.024419153109192848,
0.011792686767876148,
0.018004536628723145,
0.026783928275108337,
-0.047772131860256195,
-0.03532350808382034,
0.01634427160024643,
0.06667905300855637,
0.0736667588353157,
-0.01954285055398941,
0.05986359342932701,
-0.08011802285909653,
0.06090754643082619,
-0.01806582883000374,
-0.03212156891822815,
-0.05650430545210838,
-0.03024682030081749,
-0.04170553758740425,
-0.014270981773734093,
0.01593017764389515,
0.031662467867136,
0.04141141101717949,
0.0017390964785590768,
0.013707699254155159,
-0.08272331953048706,
0.016132399439811707,
-0.0008908019517548382,
-0.014847533777356148,
0.026067782193422318,
-0.008794086053967476,
-0.009605037979781628,
-0.030247069895267487,
0.03786572441458702,
-0.03645375370979309,
0.0031321111600846052,
0.0415944904088974,
-0.0065507288090884686,
-0.03152567893266678,
0.009725256823003292,
-0.014830025844275951,
-0.0008012019097805023,
-0.02718767151236534,
-0.0191645510494709,
-0.049172960221767426,
0.002309612464159727,
-0.021993432193994522,
-0.0051665944047272205,
0.022314006462693214,
0.054728858172893524,
0.02103583514690399,
-0.011548652313649654,
0.051607389003038406,
0.007539094891399145,
0.002043271204456687,
-0.04597651585936546,
-0.0115093644708395,
0.03758067265152931,
-0.035100582987070084,
0.02604440413415432,
0.02299637719988823,
0.00377208786085248,
0.022209249436855316,
0.055220864713191986,
-0.032448671758174896,
-0.023317601531744003,
0.036369990557432175,
0.005040239077061415,
-0.02522071823477745,
-0.039970457553863525,
0.021630138158798218,
-0.003789183683693409,
0.09139715135097504,
-0.06433787196874619,
-0.03345993161201477,
0.003890012390911579,
0.002987302839756012,
0.07459021359682083,
0.005946999881416559,
-0.0068251811899244785,
0.009715110994875431,
0.0056869578547775745,
-0.013301495462656021,
-0.02046811208128929,
0.00020933939958922565,
0.03652939572930336,
-0.0010324385948479176,
0.011220111511647701,
0.09712447226047516,
-0.002020124811679125,
0.022253742441534996,
-0.008097385987639427,
-0.030806798487901688,
0.009496924467384815,
-0.015738029032945633,
0.002287495881319046,
0.0038641374558210373,
0.0034151985310018063,
-0.0426655188202858,
-0.006753565277904272,
-0.012884237803518772,
0.019937217235565186,
0.0763779804110527,
0.01784605346620083,
0.016190342605113983,
0.0030092266388237476,
0.022027067840099335,
-0.03988264873623848,
0.010725952684879303,
-0.006791919935494661,
0.04763670638203621,
-0.02724054455757141,
-0.006990419700741768,
-0.01578696444630623,
0.04462747275829315,
0.010835693217813969,
0.03897279500961304,
0.009914839640259743,
-0.01420219149440527,
0.05532311275601387,
0.03213578835129738,
-0.0002704304351937026,
0.015173778869211674,
-0.029905574396252632,
0.054868072271347046,
-0.048215385526418686,
0.007821260951459408,
0.022686177864670753,
0.0049036056734621525,
-0.05331540107727051,
-0.018867796286940575,
-0.03526739403605461,
0.0051351748406887054,
0.03880796954035759,
0.019711898639798164,
0.0015444116434082389,
-0.06736636161804199,
-0.024256018921732903,
0.06359010189771652,
0.007574313785880804,
-0.0010530899744480848,
0.10367100685834885,
-0.013398280367255211,
-0.001615282497368753,
-0.03857399523258209,
-0.03280248865485191,
0.032123394310474396,
0.028133293613791466,
0.03418708220124245,
0.029110267758369446,
0.04122897982597351,
0.010824395343661308,
0.050227075815200806,
0.03020668961107731,
0.020611291751265526,
-0.018888795748353004,
-0.028318284079432487,
0.001701479428447783,
-0.012705330736935139,
-0.06297453492879868,
-0.055013660341501236,
-0.0031115601304918528,
0.00834706611931324,
0.022900789976119995,
-0.004435251001268625,
0.011930110864341259,
-0.006068421993404627,
0.013234981335699558,
-0.03236948698759079,
0.044565510004758835,
-0.0148241575807333,
0.002586519345641136,
-0.0042043947614729404,
0.0056493254378438,
-0.01960914395749569,
-0.018195733428001404,
0.04895545914769173,
0.004441030323505402,
-0.0014129019109532237,
-0.02698935568332672,
0.02450772002339363,
0.014740371145308018,
0.0072001018561422825,
-0.034505609422922134,
0.01295391283929348,
0.034283339977264404,
0.03620290756225586,
-0.013016091659665108,
0.01763204298913479,
-0.04074317216873169,
-0.04973622411489487,
0.05935012921690941,
-0.008752511814236641,
-0.048158589750528336,
0.012161809019744396,
0.018827233463525772,
-0.011960945092141628,
0.01232373807579279,
0.048726506531238556,
-0.023734992370009422,
0.005773506592959166,
-0.01937602087855339,
-0.03283901512622833,
-0.024929052218794823,
-0.003818928264081478,
0.014131401665508747,
-0.049268752336502075,
-0.0229874849319458,
-0.0009659487404860556,
-0.02452760934829712,
-0.027389876544475555,
-0.022844932973384857,
0.013242052868008614,
-0.026705525815486908,
0.007467053364962339,
0.021180249750614166,
-0.033617839217185974,
-0.010392982512712479,
-0.06904958188533783,
-0.011431722901761532,
0.0035819646436721087,
-0.08255799114704132,
-0.026248877868056297,
0.0671669989824295,
-0.015599559061229229,
-0.024498142302036285,
0.11371832340955734,
0.0029326106887310743,
-0.005090723745524883,
0.03861796855926514,
-0.013323376886546612,
-0.026588767766952515,
0.007763552479445934,
-0.03691834211349487,
0.024058016017079353,
-0.05080968514084816,
0.025459712371230125,
0.014204063452780247,
-0.04274461418390274,
-0.031208859756588936,
0.029050586745142937,
0.07612491399049759,
0.0010948545532301068,
0.014437170699238777,
0.07761311531066895,
-0.049776773899793625,
-0.05324549600481987,
0.06053440272808075,
0.020290177315473557,
0.07892096787691116,
0.05506359040737152,
0.060189757496118546,
0.010486314073204994,
-0.015174705535173416,
0.007174362428486347,
-0.03671019524335861,
-0.012064537964761257,
-0.012078270316123962,
-0.04886089637875557,
-0.02454601228237152,
-0.038113489747047424,
0.07962500303983688,
0.00515543669462204,
0.008961840532720089,
0.014662711881101131,
0.011970460414886475,
0.0031321255955845118,
-0.06585916876792908,
-0.005080061033368111,
-0.00396990031003952,
0.009671294130384922,
0.014804032631218433,
0.022074542939662933,
0.00843124557286501,
0.011425760574638844,
0.03399701416492462,
0.023205816745758057,
-0.007291833870112896,
-0.003788223024457693,
-0.007327429950237274,
0.025338439270853996,
0.0380060151219368,
0.028555242344737053,
-0.015411782078444958,
-0.025772636756300926,
0.022654810920357704,
-0.02071506902575493,
0.01562152337282896,
0.024796627461910248,
-0.0031022767070680857,
0.003824701765552163,
-0.002934735268354416,
0.017646152526140213,
0.060200609266757965,
0.023954011499881744,
0.04276353120803833,
-0.03686407580971718,
0.01636742800474167,
-0.012446471489965916,
0.01816941425204277,
0.04744458943605423,
0.053668953478336334,
-0.02883889712393284,
0.01288202777504921,
-0.029996365308761597,
0.015517857857048512,
-0.03527507185935974,
0.03484167531132698,
0.030222995206713676,
0.09189484268426895,
0.0006315626087598503,
0.02503114938735962,
-0.01719786413013935,
0.020906943827867508,
-0.038089293986558914,
-0.02601681463420391,
-0.0046489485539495945,
-0.03187984973192215,
-0.038741037249565125,
0.007514113560318947,
-0.023918529972434044,
-0.04091218113899231,
0.023766256868839264,
-0.015122543089091778,
-0.048996035009622574,
0.0004200228431727737,
-0.008356232196092606,
-0.05430654063820839,
0.0013745594769716263,
-0.008817341178655624,
-0.0005855669151060283,
-0.005636842921376228,
-0.04102736711502075,
0.03086530603468418,
-0.015545320697128773,
0.04270461946725845,
0.009473073296248913,
0.028538038954138756,
0.006523737218230963,
0.02348344214260578,
0.002454498317092657,
0.009256189689040184,
0.03952143341302872,
-0.05869349092245102,
0.060495611280202866,
0.01861259527504444,
-0.024906301870942116,
-0.04029415547847748,
-0.06310076266527176,
-0.011587013490498066
] |
1
La procédure EDI (échange de données informatisé) permet un envoi sécurisé à la DGFiP de
fichiers contenant des informations déclaratives et de paiement.
10
Ces fichiers sont générés automatiquement, à partir des informations comptables, par les
applications de comptabilité-gestion des professionnels ou des entreprises. Après contrôles, les informations sont intégrées dans le système informatique de la DGFiP.
Le fonctionnement de la filière EDI est détaillée dans le
BOI-BIC-DECLA-30-60-30-10.
20
La procédure EDI est, la plupart du temps, utilisée par des intermédiaires : experts-comptables,
centres de gestion. La gestion du bon déroulement est assurée par l’interlocuteur habituel pour la comptabilité sans intervention de la part de l’entreprise.
Les professionnels, dits partenaires EDI, intervenant dans les échanges entre l'entreprise et la
DGFiP, sont habilités par la DGFiP et transmettent les données déclaratives et de paiement de leurs clients grâce à un logiciel conforme à la norme EDI. La procédure et les partenaires EDI sont
exposés au BOI-BIC-DECLA-30-60-30-20, les formalités préalables et l'organisation des transmissions sont présentées au
BOI-BIC-DECLA-30-60-30-30. | Bulletin officiel des finances publiques - impôts | BOI-BIC-DECLA-30-60-30 | https://bofip.impots.gouv.fr/bofip/7691-PGP.html/identifiant=BOI-BIC-DECLA-30-60-30-20130118 | 2013-01-18 00:00:00 | 9079306085275c06d3edc10948460b97e357928d4f23e2b991c5b927a32939a9 | [
-0.02719132974743843,
0.025731420144438744,
-0.03908369317650795,
-0.03706953302025795,
-0.04918588697910309,
-0.00993614736944437,
-0.02347673289477825,
0.041451286524534225,
0.07608938217163086,
-0.020202478393912315,
-0.07140158861875534,
0.03910636156797409,
-0.037790875881910324,
0.03953460231423378,
-0.08614138513803482,
0.08281474560499191,
0.09950284659862518,
-0.008076302707195282,
0.005680334288626909,
0.014539831317961216,
0.0019456228474155068,
0.024563511833548546,
0.03969087451696396,
0.004503107629716396,
0.06259569525718689,
0.10313022136688232,
-0.0070356871001422405,
-0.05785449966788292,
0.004016473423689604,
0.0775405764579773,
-0.055872682482004166,
-0.07632628083229065,
-0.0024965819902718067,
0.05825752392411232,
0.03196633234620094,
-0.021725978702306747,
0.03474944084882736,
0.04083436354994774,
-0.06071849912405014,
-0.0021814468782395124,
0.008292676880955696,
0.03574136272072792,
-0.013712875545024872,
-0.01659710891544819,
-0.032912470400333405,
-0.035765696316957474,
0.015915101394057274,
0.016530929133296013,
0.011769148521125317,
0.04812425747513771,
0.045748867094516754,
0.032559238374233246,
0.07974965870380402,
0.06279052048921585,
0.015808917582035065,
-0.005993452854454517,
-0.0883105918765068,
-0.004892368800938129,
0.08771498501300812,
-0.010823541320860386,
0.01239833328872919,
-0.0025535449385643005,
-0.054488711059093475,
-0.035656243562698364,
-0.06523660570383072,
-0.11234411597251892,
0.006420426070690155,
0.04956520348787308,
0.1133262887597084,
0.04044181853532791,
-0.04442300647497177,
0.033991359174251556,
-0.02047966793179512,
0.008411443792283535,
0.0078672394156456,
0.024401294067502022,
0.02094654180109501,
-0.004650442861020565,
-0.02082042768597603,
0.034256596118211746,
0.04600071161985397,
0.028504466637969017,
0.03219243884086609,
0.03318559378385544,
0.00046366103924810886,
-0.05601092800498009,
-0.017809579148888588,
-0.056086428463459015,
-0.03947381675243378,
0.011640244163572788,
0.07484325021505356,
0.03524243086576462,
-0.008970476686954498,
-0.02007652446627617,
-0.002133033238351345,
0.025838756933808327,
-0.044954366981983185,
0.013976541347801685,
0.0824522152543068,
-0.044466640800237656,
0.04646660014986992,
-0.00762585224583745,
0.01619494892656803,
-0.06186294928193092,
-0.04543380066752434,
-0.03140848129987717,
0.05056202784180641,
-0.03265497088432312,
-0.09714636206626892,
0.005546975415199995,
0.051035862416028976,
-0.05326218158006668,
-0.058690473437309265,
0.0490516759455204,
-0.009399495087563992,
0.0755007192492485,
0.08450895547866821,
-0.002949615241959691,
-0.034281279891729355,
-0.001856949646025896,
-0.0283470768481493,
0.020880911499261856,
-0.08123640716075897,
0.004160817246884108,
-0.0810697078704834,
0.03279586136341095,
-0.07312624901533127,
0.001495071453973651,
-0.035555630922317505,
-0.04875887930393219,
0.003676455467939377,
-0.01064596138894558,
0.007542209234088659,
-0.0442068986594677,
0.004013478755950928,
-0.03986852243542671,
-0.05035010352730751,
0.06352495402097702,
0.041984036564826965,
-0.00421049864962697,
0.00642135227099061,
-0.005282335914671421,
0.010922998189926147,
0.05666401609778404,
0.005035144276916981,
-0.005344083998352289,
-0.010393529199063778,
-0.09987743943929672,
0.05728648230433464,
0.054659564048051834,
-0.021519089117646217,
0.018842075020074844,
0.03481069207191467,
-0.010305636562407017,
0.01938210241496563,
-0.0010403388878330588,
-0.03615902364253998,
0.026829862967133522,
0.030568812042474747,
-0.02766435779631138,
-0.005933402571827173,
-0.012527648359537125,
0.0033349471632391214,
0.0010610526660457253,
0.025538388639688492,
-0.05808020383119583,
0.004579822067171335,
-0.0013915743911638856,
-0.0011166523909196258,
-0.04277389869093895,
-0.06505360454320908,
0.009939122013747692,
0.029199978336691856,
-0.00105554168112576,
-0.024874139577150345,
0.048176251351833344,
-0.00021257775370031595,
0.0017548338510096073,
-0.07790740579366684,
0.06271062791347504,
0.024999763816595078,
-0.02556581422686577,
0.02259881980717182,
0.00012055370461894199,
-0.058354489505290985,
-0.028655793517827988,
-0.023360086604952812,
0.010318203829228878,
0.019959887489676476,
-0.0004193654749542475,
-0.019006289541721344,
0.005169221665710211,
-0.05199281498789787,
0.03328462317585945,
-0.04069584980607033,
0.008352694101631641,
-0.07248911261558533,
0.02500053122639656,
0.03242990002036095,
-0.016172368079423904,
0.007300212513655424,
0.027978114783763885,
0.01710144244134426,
0.0026870511937886477,
-0.06673132628202438,
-0.07260286808013916,
0.010738978162407875,
-0.07172602415084839,
-0.028865642845630646,
-0.044833894819021225,
0.028895290568470955,
-0.01735529489815235,
-0.010069961659610271,
0.021914450451731682,
-0.025717314332723618,
-0.04315623641014099,
0.03203330561518669,
-0.006564213894307613,
0.029622824862599373,
0.0028294676449149847,
0.0018437537364661694,
-0.04645345360040665,
-0.05344349890947342,
-0.015077619813382626,
-0.05553240701556206,
0.026651861146092415,
-0.008924511261284351,
0.0354691706597805,
0.016060933470726013,
-0.004848955199122429,
0.01169966347515583,
-0.001539668650366366,
0.021475598216056824,
0.005927547346800566,
-0.023152444511651993,
0.03915106877684593,
0.017496632412075996,
0.011378060095012188,
-0.09395059943199158,
-0.041630811989307404,
0.043283943086862564,
-0.02155354991555214,
0.05747123062610626,
0.03157626464962959,
-0.014252228662371635,
0.015089239925146103,
-0.04041110351681709,
-0.015366321429610252,
0.008666705340147018,
-0.0005125206080265343,
-0.02061367593705654,
0.048200082033872604,
-0.007695726118981838,
0.029533078894019127,
-0.004285365343093872,
0.02014063484966755,
0.022767016664147377,
-0.006657459307461977,
-0.02544761821627617,
0.006454410031437874,
0.008229285478591919,
-0.0016702772118151188,
-0.04759341478347778,
-0.017373841255903244,
-0.013551771640777588,
-0.06432443112134933,
0.027273276820778847,
-0.03767664358019829,
-0.04053811356425285,
-0.020365353673696518,
-0.05094461888074875,
0.002361288294196129,
-0.05016908049583435,
0.034455306828022,
-0.06692877411842346,
-0.013265048153698444,
-0.009760353714227676,
-0.03563156723976135,
-0.03883594647049904,
0.01904965005815029,
0.05969512090086937,
0.011348010040819645,
-0.009767664596438408,
-0.03988898918032646,
-0.008373236283659935,
-0.018559258431196213,
0.051031436771154404,
-0.06695487350225449,
-0.024147193878889084,
0.024203481152653694,
0.010424535721540451,
-0.02517266944050789,
-0.006962285842746496,
0.030631637200713158,
0.01639268547296524,
0.006855406798422337,
-0.050665661692619324,
0.013430437073111534,
0.014639277011156082,
-0.023539382964372635,
0.0014599289279431105,
-0.013818800449371338,
-0.014109363779425621,
0.06327592581510544,
0.00018631662533152848,
-0.021885819733142853,
-0.022936496883630753,
-0.005037393886595964,
-0.017047422006726265,
0.00689293397590518,
-0.0017225196352228522,
-0.003848135704174638,
0.03304325044155121,
-0.024071747437119484,
-0.021754540503025055,
-0.005905086640268564,
-0.04448955878615379,
0.059207916259765625,
-0.017906777560710907,
-0.043291788548231125,
-0.03007533587515354,
0.06449685990810394,
-0.017676901072263718,
0.05202280357480049,
0.03175579383969307,
-0.01727435179054737,
0.03505290672183037,
0.029435599222779274,
-0.020905597135424614,
-0.042823970317840576,
0.00004737840936286375,
0.01985975354909897,
0.024776920676231384,
-0.050177451223134995,
0.03061985783278942,
0.04599592089653015,
0.04718652367591858,
-0.05691325291991234,
-0.012469927780330181,
0.039608027786016464,
-0.04293803870677948,
0.008957705460488796,
-0.018743356689810753,
0.02240505814552307,
0.016519147902727127,
-0.022225677967071533,
-0.009039106778800488,
-0.013012474402785301,
0.00963950902223587,
-0.016746655106544495,
0.017659232020378113,
-0.024973200634121895,
0.05223852023482323,
-0.019598811864852905,
0.023894052952528,
-0.0406622439622879,
0.04227571189403534,
-0.004822983406484127,
-0.024775734171271324,
0.05514669790863991,
0.03333203122019768,
-0.004444744437932968,
-0.014928262680768967,
0.03236131742596626,
0.04700431972742081,
0.007982560433447361,
-0.02366550825536251,
0.02105504460632801,
-0.01164931058883667,
0.023584220558404922,
0.012123016640543938,
0.021811574697494507,
0.0024531225208193064,
0.01643807254731655,
-0.03551866114139557,
-0.007105140946805477,
-0.03423824906349182,
-0.005533522926270962,
0.01641826331615448,
0.043945781886577606,
0.015273955650627613,
-0.047138698399066925,
0.06089497730135918,
-0.036245010793209076,
0.0008948960457928479,
-0.003140256041660905,
-0.03949356824159622,
0.019933750852942467,
0.021096033975481987,
-0.026207977905869484,
0.057514630258083344,
0.005177688784897327,
0.010933092795312405,
0.01848173514008522,
-0.030099496245384216,
0.027202492579817772,
0.04315070062875748,
0.01054318156093359,
-0.011447587050497532,
0.05472777038812637,
0.03905195742845535,
0.016577446833252907,
0.03554898500442505,
0.03687437251210213,
0.049036551266908646,
-0.01727413944900036,
0.00319503853097558,
-0.073663629591465,
0.02002968080341816,
0.017801852896809578,
-0.01653135009109974,
0.007193136028945446,
0.008355687372386456,
-0.02204662747681141,
0.08802665024995804,
0.060209307819604874,
0.01686115562915802,
0.06294341385364532,
0.13921910524368286,
0.008333159610629082,
0.020669497549533844,
0.04020911455154419,
0.011518150568008423,
-0.0762963518500328,
-0.021610811352729797,
0.014615286141633987,
-0.04268239438533783,
0.013931834138929844,
0.006437040399760008,
0.061063963919878006,
-0.05712965875864029,
-0.028768301010131836,
-0.019176548346877098,
0.00024206520174629986,
0.012865247204899788,
0.02075357548892498,
-0.035132795572280884,
-0.03643602132797241,
0.0098973223939538,
-0.015106311067938805,
0.01759500801563263,
-0.01035431306809187,
0.0063389805145561695,
-0.04836101830005646,
-0.022341318428516388,
-0.00036083615850657225,
0.024494659155607224,
-0.02710924670100212,
0.0007993581821210682,
0.03214872255921364,
-0.07395704090595245,
0.03996467590332031,
-0.015300431288778782,
0.01578979752957821,
-0.008052593097090721,
-0.05497331917285919,
-0.029961125925183296,
-0.015795184299349785,
-0.010610248893499374,
0.04158560931682587,
0.02145828679203987,
0.02612796239554882,
-0.03846728429198265,
0.027507362887263298,
-0.014218316413462162,
-0.009135894477367401,
0.007252352777868509,
0.09657115489244461,
0.021602977067232132,
0.0328977108001709,
0.019464299082756042,
0.05070889741182327,
0.014298799447715282,
-0.04088983312249184,
-0.026147758588194847,
0.021587427705526352,
-0.01865619607269764,
0.03190147876739502,
0.017521066591143608,
-0.05420193448662758,
0.0010440389160066843,
0.023454010486602783,
0.005642831325531006,
0.02723977342247963,
0.008366962894797325,
-0.017062893137335777,
-0.05231195315718651,
-0.020810892805457115,
0.012538310140371323,
0.03770199418067932,
-0.020266354084014893,
-0.0019128239946439862,
0.045733850449323654,
-0.015871265903115273,
0.025940312072634697,
0.0016741666477173567,
-0.011088447645306587,
0.030662167817354202,
0.031774770468473434,
0.004804106894880533,
-0.018898647278547287,
-0.003453353187069297,
-0.0080929696559906,
0.03548543527722359,
0.019517501816153526,
0.020738814026117325,
0.048275191336870193,
-0.03112347424030304,
0.02327638491988182,
0.01138695515692234,
-0.02492203190922737,
-0.01528140064328909,
-0.009314652532339096,
-0.008479882031679153,
-0.019967984408140182,
-0.029137304052710533,
-0.01712096482515335,
0.016593948006629944,
0.012167619541287422,
-0.002310018287971616,
0.05272350087761879,
0.014203080907464027,
0.0021612404379993677,
0.013732122257351875,
-0.015474173240363598,
-0.033752016723155975,
0.0011724259238690138,
-0.019846322014927864,
0.025508450344204903,
-0.04843088239431381,
0.03979668766260147,
-0.02573627233505249,
0.023868316784501076,
0.03466914966702461,
0.0023009548895061016,
0.0492100790143013,
-0.006122581195086241,
0.05127071961760521,
0.02912820316851139,
-0.012776326388120651,
-0.08786743879318237,
0.0038120970129966736,
0.02085169404745102,
0.02699640952050686,
-0.005091002676635981,
-0.02434203214943409,
0.03805222362279892,
0.014495966024696827,
-0.009415901266038418,
-0.015366584062576294,
0.04605528712272644,
0.05731987580657005,
0.011399107053875923,
0.01806948520243168,
-0.00030850039911456406,
-0.10974207520484924,
0.1289912313222885,
-0.024416683241724968,
-0.040056146681308746,
0.009885928593575954,
-0.014619826339185238,
0.043253540992736816,
0.018480977043509483,
0.03607066720724106,
0.06281061470508575,
-0.020601952448487282,
-0.04542459174990654,
0.012047010473906994,
-0.026344822719693184,
0.03550925478339195,
0.05231746658682823,
0.02437661401927471,
-0.004034333862364292,
-0.04493854194879532,
-0.01065473910421133,
0.03516148403286934,
-0.013063156977295876,
-0.011016505770385265,
0.031793780624866486,
-0.01098601333796978,
-0.024638177827000618,
0.0029578290414065123,
-0.020741570740938187,
0.043455448001623154,
-0.024786481633782387,
0.015234429389238358,
-0.03990163281559944,
0.02494983933866024,
0.007169058546423912,
-0.009540066123008728,
-0.015976576134562492,
-0.024182548746466637,
0.047701094299554825,
-0.007070526946336031,
0.010267487727105618,
-0.0003207361150998622,
-0.024987945333123207,
-0.040790703147649765,
-0.03178408369421959,
-0.006617676466703415,
-0.007417639251798391,
-0.03237202391028404,
0.018286367878317833,
-0.012182648293673992,
0.06361622363328934,
0.10046815127134323,
0.011894413270056248,
-0.06281118839979172,
-0.020908696576952934,
0.047518011182546616,
0.04756876826286316,
0.03407196328043938,
0.03075546957552433,
0.014795377850532532,
-0.016631219536066055,
-0.001329830614849925,
-0.023029400035738945,
-0.03884151205420494,
-0.0149737149477005,
-0.014413734897971153,
-0.005995926447212696,
-0.005656744819134474,
0.005694850813597441,
-0.014246325939893723,
0.020739508792757988,
0.022119391709566116,
-0.039444852620363235,
-0.04162537679076195,
-0.043283216655254364,
-0.00412033312022686,
-0.016254866495728493,
0.043734919279813766,
-0.002012283308431506,
0.030537057667970657,
0.016838956624269485,
-0.008472316898405552,
-0.04790478199720383,
-0.020834896713495255,
-0.0010894120205193758,
-0.015481920912861824,
-0.01980295032262802,
0.04244832322001457,
-0.012076358310878277,
-0.0289729256182909,
0.06408952921628952,
-0.025131428614258766,
0.004366815090179443,
0.007339691277593374,
-0.014275589026510715,
0.015382380224764347,
0.035707663744688034,
-0.05805438011884689,
0.013048741966485977,
-0.0249229297041893,
0.0235066507011652,
-0.020140258595347404,
-0.00628201337531209,
0.0002386240375926718,
0.02541670762002468,
0.07455164939165115,
0.005783286411315203,
-0.026628656312823296,
0.05931056663393974,
0.031981080770492554,
-0.045612502843141556,
-0.030065352097153664,
0.013381770811975002,
0.053738996386528015,
0.08051176369190216,
0.07719513028860092,
-0.0031072371639311314,
-0.024884400889277458,
0.024333588778972626,
0.005091644357889891,
0.03943396359682083,
0.03383728861808777,
-0.02479829639196396,
-0.018812933936715126,
-0.005298372358083725,
0.008341721259057522,
0.0690665990114212,
-0.012252061627805233,
-0.02951735444366932,
0.01239873468875885,
-0.026881463825702667,
-0.05600104108452797,
-0.00873496662825346,
-0.014592550694942474,
-0.0029995052609592676,
-0.004117834381759167,
-0.0003653366875369102,
-0.0028680518735200167,
-0.022086692973971367,
-0.022865859791636467,
0.024705028161406517,
-0.011655726470053196,
-0.015072108246386051,
-0.011474310420453548,
0.026364732533693314,
0.022963635623455048,
-0.010488824918866158,
0.018753984943032265,
-0.004524197429418564,
0.08652926236391068,
-0.024451714009046555,
-0.014746959321200848,
-0.0370091013610363,
0.0036978626158088446,
0.01111594308167696,
-0.00294210622087121,
0.047308992594480515,
-0.018741454929113388,
-0.01590343564748764,
0.024585776031017303,
-0.027759796008467674,
0.05287632718682289,
-0.04941658303141594,
0.04813551902770996,
0.0028574445750564337,
0.035591959953308105,
-0.007349336054176092,
0.0372798927128315,
-0.047411322593688965,
0.027410773560404778,
0.01068487111479044,
0.02069050259888172,
0.00731127243489027,
0.03611372411251068,
-0.02853681705892086,
-0.017338693141937256,
0.044963713735342026,
-0.02519659698009491,
-0.013745035976171494,
0.0545031763613224,
0.0006666826666332781,
0.01599547266960144,
0.09104160219430923,
-0.004164213314652443,
-0.0355355404317379,
0.046799082309007645,
0.005429027136415243,
-0.028226491063833237,
-0.05760356783866882,
-0.02315433695912361,
-0.04593178629875183,
-0.029589056968688965,
0.052754174917936325,
-0.02564278058707714,
-0.05533948540687561,
0.021571006625890732,
-0.006383900996297598,
0.015553731471300125,
-0.023815035820007324,
0.02220167964696884,
0.053996387869119644,
-0.030164211988449097,
0.057285938411951065,
-0.004552257247269154,
0.037009403109550476,
0.031122509390115738,
-0.03819473460316658,
-0.06770303100347519,
0.0665045827627182,
-0.053443048149347305,
-0.03377825766801834,
0.04132090508937836,
-0.0195445716381073,
0.02925393171608448
] |
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
Plusieurs mécanismes limitent la déductibilité des charges financières supportées par les
entreprises soumises à l'impôt sur les sociétés.
Remarque 1 :
L'article
34 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé, pour les exercices ouverts à compter du 1er janvier 2019, le dispositif de lutte contre la
sous-capitalisation prévu aux II et III de l'article 212 du code général des impôts (CGI), le dispositif de limitation des
charges financières afférentes à l'acquisition de certains titres de participations prévu au IX de l'article 209 du CGI, ainsi
que le dispositif de plafonnement général des charges financières nettes (dispositif dit du "rabot") prévu à l'article 212 bis
du CGI dans sa version en vigueur antérieurement au 1er janvier 2019, et institué corrélativement un nouveau dispositif de limitation des charges financières nettes codifié à
l'article 212 bis du CGI.
Remarque 2 :
L'article
45 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a supprimé, pour les exercices ouverts à compter du 1er janvier 2020, le dispositif de limitation des charges
financières en cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière prévu au b du I de l'article 212 du CGI.
Les commentaires suivants ont vocation à clarifier l'articulation de ces différents mécanismes.
I. Dispositifs limitant la déduction des charges financières
10
Les dispositifs mentionnés au I § 20 à 60 ont vocation à limiter, de manière
ciblée ou non, la déduction des charges financières exposées par les sociétés soumises à l'impôt sur les sociétés, qu'il s'agisse de dispositifs spécifiques à certaines opérations ou d'une mesure de
limitation générale.
20
En application du 3° du 1 de
l’article 39 du CGI, sont déductibles les intérêts servis aux associés à raison des sommes qu'ils laissent ou mettent à la
disposition de la société, en sus de leur part du capital, quelle que soit la forme de la société, dans la limite de ceux calculés à un taux égal à la moyenne annuelle des taux effectifs moyens
pratiqués par les établissements de crédit pour des prêts à taux variables aux entreprises, d'une durée initiale supérieure à deux ans.
Pour plus de précisions, il convient de se reporter au BOI-BIC-CHG-50-50.
30
Les dispositions du a du I de
l'article 212 du CGI précisent que les intérêts versés à des entreprises liées sont déductibles dans la limite de ceux calculés
d’après le taux prévu au 3° du 1 de l’article 39 du CGI ou, s’ils sont supérieurs, d’après le taux que l’entreprise pourrait obtenir d’un établissement ou organisme financier indépendant dans des
conditions analogues.
Pour plus de précisions, il convient de se reporter au
BOI-IS-BASE-35-20.
35
Pour les exercices ouverts avant le 1er janvier 2020, les dispositions du b du I de
l'article 212 du CGI précisent que les charges financières versées à des entreprises liées ne sont déductibles que si l'entreprise débitrice démontre, à la demande de l'administration, que les
produits correspondants sont soumis à une imposition minimale chez l'entreprise créancière.
Pour plus de précisions, il convient de se reporter au
BOI-IS-BASE-35-30.
(40 - 50)
60
Enfin, les dispositions de
l'article 212 bis du CGI instaurent un dispositif de limitation de la déductibilité des charges financières nettes d'une
entreprise soumise à l'impôt sur les sociétés.
Pour plus de précisions, il convient de se reporter au
BOI-IS-BASE-35-40.
II. Articulation des dispositifs de limitation de la déductibilité des charges financières (hors régime de groupe)
70
Les dispositions de
l'article 212 bis du CGI prévoit l'ordre d'application de ces dispositifs de limitation de la déduction des charges
financières.
L'ordre d'application suivant doit être appliqué :
1/ Dispositifs relatifs au taux d'intérêt limite rémunérant les sommes laissées ou mises à
disposition par une entreprise liée (CGI, art. 212, I-a) ou de limitation applicable aux intérêts servis aux associés en
fonction des taux effectifs moyens pratiqués par les établissements de crédit (CGI, art. 39, 1-3°) ;
2/ Pour les exercices ouverts avant le 1er janvier 2020 : dispositif de limitation
des charges financières en cas de faible imposition ou d'exonération des produits correspondants dans le résultat de l'entreprise liée créancière
(CGI, art. 212, I-b) ;
3/ Mécanisme de limitation de la déductibilité des charges financières nettes (CGI, art. 212
bis).
Remarque : S'agissant de l'ordre d'application dans le cadre d'un groupe
fiscal, il convient de se référer au VI § 230 à 300 du BOI-IS-GPE-20-20-110.
80
Chacun des dispositifs mentionnés au II § 70 doit être appliqué
successivement.
Les dispositifs s’appliquent « nets » des charges financières à réintégrer en application du
ou des dispositifs appliqués précédemment.
90
Exemple : Soit une société A soumise à l'impôt sur les sociétés (IS) dont le
montant des charges financières, au titre d'un exercice, s'élève à 40 M€, dont 30 M€ sont versés à des entreprises liées (sur les 30 M€ versés à des entreprises liées, 6 M€ excèdent le taux limite
prévu au 3° du 1 de l’article 39 du CGI et 4 M€, distincts des 6 M mentionnés ci-avant, sont versés à des entreprises qui ne sont pas soumises à un impôt au moins égal à 25 % de l'IS). Par ailleurs,
la société A a perçu, au titre du même exercice, un montant de 15 M€ de produits financiers, qui entrent dans le périmètre des charges financières nettes à retenir en application du III de l'article
212 bis du CGI.
En outre, au titre de l'exercice concerné :
- l'EBITDA fiscal de la société A est de 30 M€ et le montant moyen de ses dettes s'élève à 1 200
M€, dont 700 M€ correspondent à des avances versées par des entreprises liées (dont le taux de rémunération se révèle supérieur au taux légal prévu au a du I de l'article 212 du CGI) ;
- les fonds propres de la société A s'élèvent à 1 000 M€ ;
- malgré son appartenance à un groupe consolidé, la société A n'est pas en mesure de démontrer
que le ratio entre ses fonds propres et l'ensemble de ses actifs (ratio d'endettement) est égal ou supérieur à ce même ratio déterminé au niveau du groupe consolidé auquel elle appartient.
Application des différents dispositifs :
1/ Le taux d'intérêt appliqué sur les sommes laissées ou mises à disposition par des entreprises
liées est supérieur au taux limite résultant de l'application des dispositions prévues au 3° du 1 de l’article 39 du CGI et au a du I de l'article 212 du CGI . Par ailleurs, par hypothèse, la société
n'est pas en mesure de démontrer qu'elle aurait pu obtenir, auprès d'un établissement financier indépendant, un taux supérieur au taux légal mentionné ci-avant.
La société doit donc réintégrer, sur le fondement de ces articles, un montant de charges
financières s'élevant à 6 M€.
2/ Par ailleurs, sur les 30 M€ de charges financières versées à des entreprises liées, 4 M€
distincts des 6 M€ mentionnés ci-avant et réintégrés en vertu du 3° du 1 de l'article 39 du CGI, sont versés à des entreprises pour lesquelles la société A ne peut pas apporter la preuve que les
produits correspondants sont soumis à une imposition minimale.
En application du b du I de l'article 212 du CGI, la société A devra donc réintégrer ces 4 M€ de
charges financières correspondant aux intérêts pour lesquels elle ne peut démontrer une imposition minimale entre les mains de la société liée prêteuse.
3/ Pour faire application du dispositif de limitation générale de la déductibilité des charges
financières nettes (CGI, art. 212 bis), il convient :
- de déterminer le montant des charges financières nettes de la société A. Ce montant est
déterminé après application des dispositions du I de l'article 212 du CGI et est égal à 15 M€, soit (40 M€ - 6 M€ - 4 M€) - 15 M€ (produits financiers) ;
- de vérifier si la société est ou non sous-capitalisée. La société A n'est pas sous-capitalisée
car le ratio entre ses dettes vis à vis d'entreprises liées et ses fonds propres (700/1000) est inférieur à 1,5.
L'EBITDA fiscal de la société A étant de 30 M€ et cette dernière n'étant pas sous-capitalisée,
elle est donc en droit de déduire ses charges financières nettes dans la limite d'un montant égal à 9 M€ (soit 30 % x 30 M€).
La société A doit donc réintégrer, au titre du plafonnement prévu à l'article 212 bis du CGI, un
montant de 6 M€ (soit 15 M€ de charges financières nettes - 9 M€ correspondant au plafond de déduction), étant précisé qu'elle ne peut bénéficier du complément de déduction prévu au VI de l'article
212 bis du CGI dans la mesure où elle ne peut pas démontrer que son ratio d'endettement est égal ou supérieur à celui du groupe consolidé auquel elle appartient.
Ainsi, le montant total des charges financières non déductibles de la société A s'élève à 16 M€
au titre de l'exercice (6 M€ + 4 M€ + 6 M€). | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-35-10 | https://bofip.impots.gouv.fr/bofip/8420-PGP.html/identifiant=BOI-IS-BASE-35-10-20200513 | 2020-05-13 00:00:00 | 33e536d242f910d7f275f59c5e4cd9545a74316b58f5d2f141701f5459035041 | [
-0.030882108956575394,
0.032669954001903534,
-0.008013484999537468,
0.018255827948451042,
0.04361434280872345,
-0.04690919071435928,
-0.012979484163224697,
-0.008318616077303886,
0.055233173072338104,
-0.046652477234601974,
0.04503222554922104,
0.034416314214468,
-0.02433278225362301,
-0.02669386938214302,
-0.04571846127510071,
0.04944052919745445,
0.09765411913394928,
0.06291934847831726,
-0.03908967971801758,
-0.019378751516342163,
0.06278619170188904,
0.019591808319091797,
0.02732791379094124,
0.03941153734922409,
0.015028067864477634,
0.040376607328653336,
0.0503927581012249,
-0.11289359629154205,
-0.0003116913721896708,
-0.052165549248456955,
0.0002834404294844717,
-0.102335125207901,
0.030431553721427917,
-0.04026632383465767,
0.04020196571946144,
-0.0844867154955864,
-0.015016942285001278,
-0.007837618701159954,
-0.030875634402036667,
0.005990766454488039,
-0.0011809205170720816,
0.026445172727108,
0.027902839705348015,
0.006315761245787144,
0.02286207489669323,
0.002341759391129017,
0.030125848948955536,
0.009708317928016186,
-0.055518701672554016,
0.04590628668665886,
0.019592566415667534,
-0.011152788065373898,
0.012420456856489182,
0.03358185663819313,
0.023228300735354424,
-0.014735273085534573,
-0.0611763671040535,
0.0017187024932354689,
0.1261344850063324,
-0.04250333458185196,
-0.03664969652891159,
-0.0036509286146610975,
0.01689322479069233,
-0.05927862599492073,
0.005790580529719591,
-0.10776075720787048,
0.025618553161621094,
-0.039781227707862854,
0.06264669448137283,
-0.0019369955407455564,
-0.01520857959985733,
0.009458394721150398,
0.02727462723851204,
0.02713198773562908,
0.03708997741341591,
0.046403855085372925,
0.004275469575077295,
0.028128184378147125,
0.10418456047773361,
0.02419320121407509,
-0.01699873059988022,
-0.026076477020978928,
0.06979389488697052,
0.03482181951403618,
-0.026116155087947845,
0.018585920333862305,
0.020266860723495483,
0.019252857193350792,
0.0009438999695703387,
0.015596224926412106,
-0.014858536422252655,
0.07244152575731277,
-0.07362116128206253,
0.04781091958284378,
0.027059711515903473,
0.026661403477191925,
-0.030843375250697136,
0.01423924695700407,
-0.012889781035482883,
0.049478836357593536,
-0.004549327772110701,
0.03577839210629463,
-0.0015458273701369762,
-0.012077647261321545,
0.014825711026787758,
-0.05540093034505844,
-0.019932707771658897,
-0.07869469374418259,
-0.03862140327692032,
0.0030192730482667685,
-0.0227210633456707,
0.007710290607064962,
-0.05553530901670456,
-0.006931543815881014,
-0.05266918987035751,
0.05287348851561546,
0.03827684000134468,
0.02548166550695896,
-0.013551007024943829,
0.08044585585594177,
0.009503154084086418,
-0.03501628339290619,
0.010119285434484482,
-0.008891766890883446,
-0.07291074842214584,
-0.003917692694813013,
-0.013735742308199406,
-0.016565663740038872,
-0.04091109335422516,
0.010505296289920807,
0.038876455277204514,
-0.05238569900393486,
-0.0430116206407547,
-0.04703754559159279,
-0.014124622568488121,
0.000035521075915312394,
-0.008546959608793259,
0.05383361130952835,
0.02975204586982727,
0.019389469176530838,
-0.055761661380529404,
0.04176431521773338,
-0.01350944209843874,
0.026930300518870354,
-0.06411726027727127,
0.010810937732458115,
0.020017296075820923,
-0.02942075952887535,
0.04288796707987785,
-0.017570246011018753,
-0.03013295866549015,
0.02031688205897808,
0.0668247863650322,
-0.004120469558984041,
0.011628527194261551,
-0.04595443606376648,
-0.009355608373880386,
0.04593407362699509,
-0.05868394300341606,
-0.010264132171869278,
-0.00021881303109694272,
-0.06810677796602249,
0.06253446638584137,
-0.04497162252664566,
-0.039738211780786514,
-0.0038044729735702276,
-0.01708369515836239,
-0.020239485427737236,
-0.02151111140847206,
-0.011876385658979416,
-0.04394952207803726,
0.0012989277020096779,
0.01793627068400383,
-0.026743818074464798,
-0.018626602366566658,
-0.04743458703160286,
0.011353625915944576,
0.02386334538459778,
-0.022715063765645027,
0.02696392498910427,
0.03276680037379265,
-0.05966933071613312,
0.02271430939435959,
-0.005732186604291201,
0.01614883355796337,
-0.0008102098945528269,
-0.04024763032793999,
-0.03223823755979538,
0.009685379453003407,
0.04874724894762039,
-0.007387011777609587,
-0.03145347535610199,
-0.08087176829576492,
0.024390559643507004,
0.01852896250784397,
-0.06634711474180222,
-0.026685059070587158,
0.018959566950798035,
0.04047363996505737,
0.05438299477100372,
-0.030428864061832428,
0.03392405807971954,
0.04655362665653229,
0.007734919898211956,
-0.05641903355717659,
-0.13948653638362885,
-0.008786569349467754,
0.09821584820747375,
-0.02863767184317112,
0.049447353929281235,
0.08796516805887222,
-0.005972522776573896,
0.01609203964471817,
0.03403812274336815,
-0.003156542545184493,
-0.03524613007903099,
-0.028087234124541283,
-0.013989096507430077,
0.0710008442401886,
-0.012131931260228157,
-0.027002081274986267,
-0.023308463394641876,
-0.05501822382211685,
-0.039274536073207855,
0.011389882303774357,
0.0017796055180951953,
-0.01934920996427536,
0.012072920799255371,
-0.017081299796700478,
-0.027022162452340126,
0.03067348524928093,
0.022283809259533882,
0.03224359080195427,
-0.020123930647969246,
0.08950160443782806,
-0.002362288534641266,
0.020249027758836746,
0.013035476207733154,
-0.014783110469579697,
0.0010520810028538108,
0.013102075085043907,
0.00007875561277614906,
0.01642426662147045,
0.03709579259157181,
0.010266146622598171,
-0.038553085178136826,
-0.03682902827858925,
-0.04104530066251755,
-0.009017998352646828,
0.044294003397226334,
-0.06184033304452896,
0.04854811728000641,
-0.09245986491441727,
-0.03649984300136566,
-0.037791505455970764,
-0.013638924807310104,
0.006001050118356943,
0.026839090511202812,
0.03076462261378765,
0.006550454534590244,
-0.008130278438329697,
-0.025789830833673477,
-0.048764005303382874,
-0.012541588395833969,
0.03655853122472763,
-0.0762147530913353,
0.006668946240097284,
0.039714209735393524,
-0.024878935888409615,
-0.030962323769927025,
-0.014081372879445553,
0.03358855098485947,
-0.015111325308680534,
0.06206713244318962,
-0.03614213317632675,
0.022622333839535713,
-0.010898331180214882,
-0.013605823740363121,
0.06624524295330048,
-0.012717710807919502,
0.0450001135468483,
-0.018465859815478325,
-0.023441119119524956,
0.014105258509516716,
-0.059181857854127884,
0.008661794476211071,
0.012345483526587486,
0.0011732482817023993,
-0.027740122750401497,
0.019442984834313393,
0.0028102609794586897,
-0.021694138646125793,
-0.038789235055446625,
0.06720616668462753,
0.03330451622605324,
-0.023271122947335243,
-0.015344558283686638,
0.0471651665866375,
0.0163897592574358,
0.02281668782234192,
-0.024170948192477226,
-0.047727152705192566,
-0.004331819713115692,
0.04175552353262901,
-0.028922313824295998,
-0.042180344462394714,
0.0014244073536247015,
0.008796748705208302,
0.010796143673360348,
0.06642267107963562,
0.0058882771991193295,
0.00799009669572115,
-0.005110344849526882,
-0.027098167687654495,
0.04988648742437363,
0.026772839948534966,
-0.04148801043629646,
0.014447853900492191,
-0.06624901294708252,
0.018452521413564682,
0.01005148608237505,
0.062169481068849564,
-0.010809670202434063,
-0.05136696249246597,
0.02416161261498928,
-0.01755824126303196,
-0.014760691672563553,
-0.004450417123734951,
-0.015348747372627258,
-0.019427938386797905,
-0.011392957530915737,
0.014407428912818432,
0.02128313109278679,
-0.03532874956727028,
0.022842399775981903,
0.07054468244314194,
0.0184995848685503,
-0.06445041298866272,
-0.008787832222878933,
0.023803511634469032,
0.02215266227722168,
0.006672281306236982,
-0.08246079087257385,
0.010622967034578323,
0.05231347307562828,
-0.0628887191414833,
0.04504047706723213,
-0.0028478074818849564,
0.026553083211183548,
-0.01897173561155796,
0.04223952442407608,
0.035981833934783936,
0.06307874619960785,
0.0030208141542971134,
0.032085273414850235,
-0.006163277197629213,
0.009195641614496708,
-0.025909889489412308,
-0.02742740698158741,
0.003507814835757017,
-0.01129651628434658,
-0.040681689977645874,
-0.007743602152913809,
0.012510630302131176,
0.07490579038858414,
0.022548215463757515,
-0.02211887389421463,
0.035404957830905914,
0.014073058031499386,
0.07994680851697922,
-0.033028069883584976,
-0.006312934681773186,
-0.036497753113508224,
0.011741110123693943,
-0.08361667394638062,
0.03679502382874489,
-0.008696609176695347,
0.02235046960413456,
0.01415523886680603,
0.023036712780594826,
0.014294375665485859,
-0.00710247503593564,
0.057889800518751144,
0.10808681696653366,
0.01110888458788395,
0.01900087296962738,
-0.016578689217567444,
-0.06200506165623665,
-0.006394785363227129,
0.003920796327292919,
0.00040640696533955634,
0.005512880627065897,
-0.047383423894643784,
0.020396320149302483,
0.013010529801249504,
-0.05628330260515213,
-0.007693123538047075,
-0.019830765202641487,
0.026414262130856514,
0.0024085803888738155,
0.014640763401985168,
0.007143084425479174,
0.03633894398808479,
-0.04150731861591339,
0.04907174035906792,
-0.012043241411447525,
0.04086235538125038,
-0.04492282122373581,
-0.020717803388834,
0.0073533193208277225,
0.05650121346116066,
-0.02741554006934166,
0.03957109898328781,
0.012917784973978996,
-0.03112945891916752,
0.02484760247170925,
0.0184476375579834,
0.088775135576725,
0.13378728926181793,
-0.01276485901325941,
0.023915043100714684,
0.05360395088791847,
0.011263582855463028,
-0.05088723078370094,
-0.00025565639953128994,
-0.02176048420369625,
0.03461204469203949,
0.06884291023015976,
-0.005749467760324478,
0.03732050582766533,
-0.05918951332569122,
0.04912777617573738,
-0.00008621497545391321,
0.003709663636982441,
-0.046458881348371506,
0.0010248764883726835,
-0.009361778385937214,
0.009721504524350166,
0.007815895602107048,
0.004616072867065668,
0.0539492703974247,
0.061980247497558594,
-0.005469608586281538,
-0.05165295675396919,
0.011381924152374268,
0.010898608714342117,
-0.020375141873955727,
0.03870965912938118,
0.004980829544365406,
0.046945054084062576,
-0.03465098887681961,
0.027328435331583023,
-0.029734205454587936,
0.004575029481202364,
0.00420958548784256,
0.025001883506774902,
-0.004538726527243853,
0.021108906716108322,
0.008595185354351997,
0.02584541030228138,
-0.003135139122605324,
-0.03334711119532585,
-0.046384356915950775,
0.025980200618505478,
0.052291661500930786,
-0.006657193414866924,
0.016275769099593163,
0.0313979797065258,
0.02415504865348339,
0.0033854704815894365,
-0.01699002832174301,
0.029665783047676086,
0.010194286704063416,
0.005530303344130516,
-0.021172691136598587,
0.0639253482222557,
-0.01175753865391016,
0.004378241021186113,
0.04582158476114273,
-0.023090824484825134,
0.015041700564324856,
0.03678970783948898,
-0.021258635446429253,
0.06944779306650162,
0.001070588594302535,
0.0020786828827112913,
0.003961500711739063,
-0.02452302910387516,
-0.05295376479625702,
0.04949203133583069,
0.010792417451739311,
0.0358421728014946,
-0.0432165302336216,
0.00266193482093513,
0.010137157514691353,
0.07824935764074326,
0.042555104941129684,
-0.03680339455604553,
-0.0006699235527776182,
-0.013335615396499634,
-0.016925575211644173,
-0.03811449185013771,
-0.011231995187699795,
-0.025856347754597664,
0.00582004664465785,
-0.07032028585672379,
0.024827908724546432,
-0.04881516844034195,
0.03308774530887604,
-0.012269878759980202,
-0.012532456777989864,
0.036376263946294785,
0.055722419172525406,
0.002544290851801634,
-0.0210867989808321,
-0.04493742063641548,
-0.027452239766716957,
-0.007807011716067791,
-0.07057873159646988,
0.011895134113729,
-0.04404127970337868,
-0.015395021997392178,
-0.0184293482452631,
-0.01846107840538025,
0.02843674086034298,
-0.030078403651714325,
-0.01920875534415245,
0.02924560196697712,
0.02585935778915882,
-0.013324796222150326,
-0.03913835436105728,
0.06328072398900986,
0.0017790194833651185,
0.007477940991520882,
0.012457767501473427,
-0.03957269340753555,
0.02912561222910881,
0.004281042143702507,
0.014932091347873211,
0.007558770477771759,
-0.0559360571205616,
0.05874018371105194,
0.025135256350040436,
-0.04233453795313835,
0.022337039932608604,
0.03805144503712654,
0.04066292569041252,
-0.011127769015729427,
-0.01806078851222992,
0.020584776997566223,
0.012963403016328812,
0.055272478610277176,
0.010945439338684082,
0.011891084723174572,
-0.010748161002993584,
-0.004952745977789164,
0.03561420366168022,
-0.03355040401220322,
-0.02304958552122116,
0.06107165291905403,
-0.0167192704975605,
-0.0020160118583589792,
-0.04668695479631424,
0.012518992647528648,
0.035408951342105865,
-0.0007176947547122836,
0.019297169521450996,
-0.03237389400601387,
0.005388941615819931,
0.02877064421772957,
-0.03573371097445488,
-0.01529453881084919,
0.00685926154255867,
-0.05075129494071007,
-0.028452865779399872,
-0.004682270810008049,
0.01673625223338604,
-0.07077564299106598,
-0.039024338126182556,
0.022800255566835403,
0.014459636993706226,
0.05099445581436157,
0.012210310436785221,
0.03353744000196457,
0.00795837678015232,
0.0294609684497118,
-0.01016304176300764,
-0.005298903211951256,
0.0020401959773153067,
-0.024730976670980453,
-0.03745991364121437,
0.013428746722638607,
0.015026175417006016,
-0.0026459197979420424,
0.05805782973766327,
-0.009948656894266605,
-0.00044863345101475716,
-0.0007565334672108293,
0.009553821757435799,
-0.020327264443039894,
0.007705997675657272,
-0.007903480902314186,
0.00995541363954544,
-0.06936570256948471,
0.01983294077217579,
0.023185038939118385,
0.025690950453281403,
-0.05256829410791397,
-0.04407862573862076,
0.011748227290809155,
-0.028249209746718407,
0.10824904590845108,
0.004541656468063593,
0.036554284393787384,
0.023426221683621407,
-0.006920039188116789,
-0.013213387690484524,
-0.04969947785139084,
0.03355066850781441,
0.02733314409852028,
-0.01990109123289585,
0.024277338758111,
0.008012318052351475,
-0.0031835350673645735,
-0.0012163397623226047,
0.008812172338366508,
-0.018500059843063354,
-0.01483489852398634,
-0.06383775919675827,
-0.010084624402225018,
0.01671619899570942,
0.008796030655503273,
0.021951720118522644,
-0.04449227452278137,
-0.017397934570908546,
-0.021627331152558327,
-0.02833183854818344,
0.013015253469347954,
0.013334271498024464,
-0.043022435158491135,
-0.03040592558681965,
0.00008909372991183773,
-0.016421744599938393,
-0.01873125322163105,
-0.020728420466184616,
-0.009132989682257175,
-0.009197751991450787,
0.04053780436515808,
-0.039821796119213104,
0.012324097566306591,
0.03928451985120773,
-0.00206561922095716,
0.04812977835536003,
0.00888220127671957,
0.08382856845855713,
-0.030052656307816505,
-0.020344221964478493,
-0.030531110242009163,
0.002541489899158478,
0.04580429941415787,
0.02037130296230316,
-0.006137483287602663,
0.08040343970060349,
-0.05174608901143074,
-0.04566911607980728,
-0.03016320988535881,
0.033009666949510574,
0.043931107968091965,
0.08532796800136566,
0.05985149368643761,
0.026742151007056236,
-0.03858635574579239,
0.010324740782380104,
-0.0486045777797699,
-0.04718216881155968,
0.003810975467786193,
-0.013715805485844612,
-0.023282084614038467,
-0.022163236513733864,
-0.015543481335043907,
0.03438093513250351,
-0.035734329372644424,
-0.012388646602630615,
0.004712575115263462,
-0.007491942495107651,
-0.012150963768362999,
0.0004397567827254534,
0.040461234748363495,
0.006629107985645533,
-0.010423843748867512,
-0.05401434749364853,
-0.012238007970154285,
0.03684047609567642,
-0.07457663863897324,
0.011627253144979477,
-0.038407664746046066,
-0.01570424996316433,
0.023398371413350105,
0.04137178510427475,
-0.005838765762746334,
0.040855616331100464,
0.016124309971928596,
-0.011059192940592766,
-0.05102523788809776,
-0.02800707146525383,
-0.014608037658035755,
0.0002366241387790069,
0.030012333765625954,
0.00760600995272398,
0.041572075337171555,
0.07147365063428879,
0.04131044074892998,
0.011370746418833733,
-0.056273140013217926,
-0.04360285773873329,
0.0020068082958459854,
-0.017495710402727127,
0.02666657418012619,
-0.04647847265005112,
0.010389464907348156,
0.0005765112582594156,
-0.0010590020101517439,
-0.029976144433021545,
0.02160951867699623,
0.04009360074996948,
0.019060036167502403,
0.03840155154466629,
0.045477043837308884,
-0.019515465945005417,
0.010085701942443848,
0.006346705835312605,
-0.003727792529389262,
-0.014144246466457844,
0.02204122021794319,
0.03731553629040718,
0.04604225605726242,
0.02362607605755329,
-0.056334856897592545,
-0.014464548788964748,
0.01061913464218378,
0.016845179721713066,
-0.039435580372810364,
-0.0006275452906265855,
-0.023232532665133476,
-0.033069510012865067,
0.05596461892127991,
0.019357968121767044,
-0.01372111402451992,
-0.009786674752831459,
-0.06123710051178932,
0.01000284869223833,
0.045445963740348816,
-0.020956670865416527,
0.053838975727558136,
0.049486178904771805,
-0.0030234167352318764,
-0.045371800661087036,
0.0662517249584198,
-0.012833641842007637,
0.007753322366625071,
0.011620312929153442,
-0.01047548558562994,
0.017170021310448647,
0.020435262471437454,
-0.043451063334941864,
0.029454341158270836,
-0.03943067044019699,
0.002385728294029832
] |
1
Le 8° du 1 de l'article
214 du code général des impôts (CGI) permet aux groupements d'employeurs de déduire de leur bénéfice imposable, dans la limite de 2 % du montant des rémunérations, définies à
l'article L. 242-1 du code de la sécurité sociale, versées à leurs salariés ou de 10 000 €, les sommes destinées à
couvrir leur responsabilité solidaire pour le paiement des dettes salariales.
10
Ainsi, cette disposition vise à autoriser les groupements d’employeurs à constituer en
franchise d’impôt une réserve destinée à couvrir les conséquences de la défaillance d’un adhérent dans les cinq ans de sa constitution. A défaut d’utilisation dans ce délai, les sommes déduites sont
rapportées au résultat du cinquième exercice suivant celui au titre duquel la déduction a été pratiquée.
I. Bénéficiaires de la déduction
20
Le 8° du 1 de l'article
214 du CGI vise les groupements d'employeurs fonctionnant dans les conditions prévues aux articles L. 1253-1 du code du travail
à L. 1253-18 du code du travail.
Par ailleurs, le bénéfice des dispositions du 8° du 1 de l’article 214 du CGI concerne
également les groupements d’employeurs composés d’adhérents de droit privé et de collectivités territoriales définies aux articles L.
1253-19 du code du travail à L. 1253-23 du code du travail.
Il est rappelé que, d’un point de vue fiscal, les groupements d’employeurs qui ont pour objet
de mettre à disposition de leurs membres du personnel pour les besoins de leur exploitation sont considérés comme exerçant une activité à caractère lucratif, indépendamment des précisions apportées
par l’article L. 1253-1 du code du travail.
Ils sont donc passibles de l’impôt sur les sociétés dans les conditions de droit commun
(BOI-IS-CHAMP-10-50-10-30 au II-F § 240).
A. Les groupements d'employeurs visés aux articles L. 1253-1 et suivants du code du travail
30
Les groupements d'employeurs prévus
aux articles L. 1253-1 et suivants du code du travail, visent à pourvoir dans des petites ou moyennes entreprises des fonctions
économiques dont le volume ne peut justifier, du fait de la taille de l'entreprise, la création d'un emploi, en leur permettant de se partager un même salarié.
Sont ainsi concernées les associations déclarées de la
loi du 1er
juillet 1901 et, dans les départements du Haut-Rhin, du Bas-Rhin et de la Moselle, les associations régies par le code civil local ou les coopératives artisanales, constituées dans le but de
mettre à la disposition de leurs membres, personnes physiques ou morales, des salariés liés à ces groupements par un contrat de travail. En outre,
l’article 20 de la
loi n° 2005-882 du 2 août 2005 en faveur des petites et moyennes entreprises autorise désormais ces groupements à se constituer sous la forme de coopératives et à aider et conseiller leurs membres
en matière d’emploi et de gestion des ressources humaines.
40
Les employeurs occupant plus de trois cents salariés ne peuvent adhérer à un groupement ou en
devenir membre que si un accord collectif ou un accord d'établissement définissant les garanties accordées aux salariés du groupement a été conclu dans l'entreprise ou l'organisme concerné.
Par ailleurs, une même personne physique ou morale ne peut être membre que de deux
groupements.
Toutefois, l'article L. 1253-4
du code du travail (abrogé au 01/11/2011) permet, sous certaines conditions, à une personne physique possédant plusieurs entreprises juridiquement distinctes ou une personne morale possédant
plusieurs établissements distincts, d'appartenir, au titre de chacune de ses entreprises ou établissements, à un groupement différent.
50
Les membres du groupement sont, conformément à
l’article L. 1253-8 du code du travail, solidairement responsables de ses dettes à l'égard des salariés et des organismes
créanciers de cotisations obligatoires.
B. Les groupements d'employeurs dans le secteur agricole
60
Les dispositions du 8° du 1 de
l'article 214 du CGI s'appliquent ainsi également aux groupements d'employeurs agricoles qui ont pour activité principale le
remplacement des chefs d'exploitations ou d'entreprises agricoles mentionnées aux 1° à 4° de l'article L. 722-1 du
code rural et de la pêche maritime, ainsi que des membres non salariés de leur famille travaillant sur l'exploitation et des salariés de l'exploitation en cas d'empêchement temporaire résultant de
maladie, d'accident, de maternité, de décès ou en cas d'absences temporaires liées aux congés de toute nature, au suivi d'une formation professionnelle ou à l'exercice d'un mandat professionnel, ou
syndical ou électif (code du travail, art. R. 1253-15).
70
Sont concernés les exploitations, entreprises ou établissements suivants :
- les exploitations et entreprises de culture et d'élevage de quelque nature qu'elles soient,
exploitations de dressage, d'entraînement, haras ainsi qu'établissements de toute nature dirigés par l'exploitant agricole en vue de la transformation, du conditionnement et de la commercialisation
des produits agricoles lorsque ces activités constituent le prolongement de l'acte de production, ou structures d'accueil touristique situées sur l'exploitation ou dans les locaux de celle-ci,
notamment d'hébergement et de restauration (code rural et de la pêche maritime, art. L. 722-1, 1°) ;
- les entreprises de travaux agricoles définis comme, d’une part, ceux qui entrent dans le
cycle de la production animale ou végétale, de travaux d'amélioration foncière agricole, de travaux accessoires nécessaires à l'exécution des travaux précédents et, d’autre part, les travaux de
création, restauration et entretien des parcs et jardins (code rural et de la pêche maritime, art. L. 722-1, 2°) ;
- les entreprises de travaux forestiers, tels que les travaux de récolte de bois (abattage,
ébranchage, élagage, éhouppage, débardage sous toutes ses formes), les travaux précédant ou suivant normalement ces opérations (débroussaillage, nettoyage des coupes, transport de bois), les travaux
de façonnage, de conditionnement du bois, de sciage et de carbonisation, les travaux de reboisement et de sylviculture, y compris l'élagage, le débroussaillement et le nettoyage des coupes, les
travaux d'équipement forestier, lorsqu'ils sont accessoires aux travaux ci-dessus (code rural et de la pêche maritime, art. L. 722-1, 3°) ;
- les établissements de conchyliculture et de pisciculture et établissements assimilés, ainsi
que les activités de pêche maritime à pied professionnelle (code rural et de la pêche maritime, art. L. 722-1, 4°).
80
Enfin, les groupements d'employeurs ayant pour objet principal le remplacement des chefs
d'entreprises artisanales, industrielles ou commerciales ou des personnes physiques exerçant une profession libérale peuvent également bénéficier des dispositions prévues au 8° du 1 de
l'article 214 du CGI.
C. Les groupements d’employeurs visés à l’article L. 1253-19 du code du travail
90
Dans le but de favoriser le développement de l’emploi sur le territoire,
l’article L. 1253-19 du code du travail prévoit la possibilité de créer des groupements d’employeurs composés à la fois de
personnes physiques ou morales de droit privé et de collectivités territoriales ou de leurs établissements publics.
Ces groupements, dont les collectivités territoriales et leurs établissements publics ne
peuvent constituer plus de la moitié des membres, peuvent mettre à disposition d’une collectivité territoriale adhérente leurs salariés dans le cadre de l’exercice d’un service public industriel et
commercial, environnemental ou de l’entretien des espaces verts ou espaces publics, sans que ces activités puissent constituer l’activité principale des salariés du groupement ni que le temps consacré
à ces activités soit supérieur à un mi-temps.
Par ailleurs, l’article L.
1253-21 du code du travail prévoit que, dans les conditions prévues au 8° du 1 de l’article 214 du CGI, le groupement
organise la garantie vis-à-vis des dettes à l’égard des salariés du groupement et des organismes créanciers de cotisations obligatoires.
II. Modalités d'application de la déduction
100
La déduction s'exerce à la condition que, à la clôture de l'exercice, le groupement ait
inscrit à un compte ouvert auprès d'un établissement de crédit une somme provenant des recettes de cet exercice au moins égale au montant de la déduction. L'épargne professionnelle ainsi constituée,
qui doit être inscrite à l'actif du bilan d'exploitation, doit être utilisée au cours des cinq exercices suivants. A défaut, elle est rapportée au résultat du cinquième exercice suivant celui au titre
duquel la déduction a été pratiquée.
A. Constitution d'une épargne
1. Épargne déposée sur un compte bancaire spécifique
110
L'épargne professionnelle doit être inscrite sur un compte bancaire spécifique ouvert au nom
du groupement d'employeurs.
120
Le compte, ouvert auprès d'un établissement de crédit, retrace exclusivement les opérations
afférentes aux sommes épargnées dans le cadre de la déduction, qu'elles correspondent ou non à une déduction effective. Il peut s'agir d'un compte rémunéré ou non, d'un compte à terme ou de tout autre
compte créé ad hoc.
130
L'épargne déduite, c'est-à-dire la fraction de l'épargne professionnelle qui correspond à une
déduction, ne peut faire l'objet d'un placement en dehors de ce compte. L'épargne libre, c'est-à-dire la fraction de l'épargne professionnelle qui ne correspond pas à une déduction, peut être placée
au choix dans ce compte ou en dehors de ce compte.
2. Épargne inscrite à l'actif du bilan
140
L'épargne professionnelle, qu'elle corresponde ou non à une déduction (épargne déduite et
épargne libre), doit être inscrite à l'actif du bilan du groupement d’employeurs. La rémunération de cette épargne est donc imposable à l'impôt sur les sociétés.
3. Épargne provenant des recettes de l'exercice
150
Les sommes inscrites sur le compte doivent provenir des recettes de l'exercice.
160
Cette condition exclut que le compte puisse être alimenté par des sommes empruntées.
170
Les sommes inscrites sur le compte doivent provenir des recettes de l'exercice au titre duquel
la déduction est pratiquée. Il est toutefois admis que les sommes inscrites puissent correspondre à des produits définitivement acquis non encore encaissés, c'est-à-dire à des créances devenues
certaines dans leur principe et dans leur montant au cours de la période considérée.
180
Cette condition exclut que le compte puisse être alimenté par des sommes provenant des
recettes d'exercices antérieurs et, en particulier, par la fraction de l'épargne qui n'a pas fait l'objet d'une déduction au cours des exercices précédents ou par l'épargne qui a déjà fait l'objet
d'une déduction réintégrée à la date de clôture du cinquième exercice qui suit celui au titre duquel elle a été pratiquée.
190
Les sommes doivent être inscrites sur le compte avant la clôture de l'exercice.
Cette condition implique que seules les sommes inscrites au cours de l'exercice ou au plus
tard à la date de clôture de l'exercice peuvent faire l'objet d'une déduction. Les intérêts rémunérant le cas échéant les sommes déposées sur le compte d'affectation peuvent donner lieu à déduction
dans la limite des plafonds définis au II-B-1 § 230 à 250 applicable dès lors qu'ils ont été perçus au cours de l'exercice et proviennent nécessairement des recettes de
l'exploitation.
200
Les sommes inscrites postérieurement à la date de clôture peuvent, toutes conditions étant par
ailleurs remplies, faire l'objet d'une déduction au titre de l'exercice suivant.
210
Les sommes inscrites sur le compte ne sont pas plafonnées.
220
La déduction correspondant à ces sommes qui peut être pratiquée est en revanche plafonnée en
fonction de l'épargne constituée.
B. Déduction correspondant à l'épargne
1. Plafonnement de la déduction
230
La déduction qui doit correspondre à une épargne effective est plafonnée par exercice soit à
10 000 €, soit à 2 % des rémunérations comptabilisées par le groupement au cours de l'exercice si ce montant est supérieur au plafond de 10 000 €.
Pour le calcul du plafond assis sur les rémunérations comptabilisées, les rémunérations prises
en compte sont celles définies à l'article L. 242-1 du code de la sécurité sociale. Pour plus de précisions, se référer
au BOI-BIC-RICI-10-150-20 au I-B §130 et suivants.
Le plafond assis sur la masse salariale du groupement s'applique aux exercices
clos à compter du 31 décembre 2015.
Exemple : Soit un groupement dont le montant des rémunérations comptabilisées au
titre de l'exercice est de 600 000 €.
A condition qu'il ait inscrit à un compte ouvert auprès d'un établissement de crédit une somme au
moins équivalente, le groupement peut déduire une somme égale à 12 000 € (600 000 x 2 %).
240
Lorsque l'exercice est inférieur ou supérieur à douze mois, la limite est réduite ou augmentée
prorata temporis.
250
Exemple 1 : Soit un groupement d'employeurs
dont l'exercice est ouvert le 1er mars N et clos le 31 décembre N qui applique la limite de 10 000 € : cette limite de 10 000 € est réduite à 10 000 € x 10/12, soit 8 333 € pour l'exercice
N ;
Exemple 2 : Soit un groupement d'employeurs
dont l'exercice est ouvert le 1er juillet N et clos le 31 décembre N+1 qui applique la limite de 10 000 € : cette limite de 10 000 € est portée à 10 000 € x 18/12, soit 15 000 € pour
l'exercice N/N+1.
2. Modalités de la déduction
260
La déduction est pratiquée de manière extra-comptable à la clôture de l'exercice sur le
tableau de détermination du résultat imposable n° 2058 A (CERFA n° 10951), pour les groupements relevant du régime du réel normal, ou n° 2033-B (CERFA n° 10957) pour
ceux au régime réel simplifié, cette déduction valant option pour ce mécanisme au cours de l'exercice.
Les imprimés n°s 2058 A et 2033-B sont accessibles en ligne
sur le site www.impots.gouv.fr, rubrique
"Recherche de formulaires".
270
Elle ne peut être accordée par voie de réclamation ni par voie de compensation à la suite
d'une rectification des déclarations à l'initiative du contribuable ou à la suite d'une rectification dans le cadre d'un contrôle fiscal.
280
Si aucun bilan n'est dressé au cours d'une année, aucune déduction ne peut être pratiquée
quand bien même un arrêté provisoire des comptes est établi, en application de l'article 37 du CGI, depuis la fin de la dernière
période imposée ou depuis le début d'activité jusqu'au 31 décembre de l'année considérée.
C. Utilisation de l'épargne correspondant à la déduction
290
L'utilisation de l'épargne déduite, c'est-à-dire des sommes déposées sur le compte
d'affectation et correspondant à une déduction effectivement pratiquée, est encadrée dans le temps en fonction de la nature des dépenses réalisées à partir de cette épargne.
300
Ainsi, l'épargne doit être utilisée au cours des cinq exercices qui suivent celui de leur
versement dans le cadre de la mise en œuvre de la responsabilité solidaire prévue à l'article L. 1253-8 du code du travail. En
effet, il est rappelé qu’au regard de ces dispositions, les membres du groupement sont solidairement responsables des dettes à l'égard des salariés et des organismes créanciers de cotisations
obligatoires. Tel est le cas, par exemple, en cas de cessation de paiement d'un des membres. L’utilisation de l’épargne déduite résulte du retrait des sommes du compte d’affectation et de leur emploi
effectif. L’utilisation de ces sommes constitue une décision de gestion.
D. Réintégration de la déduction
310
La déduction correspondant à des sommes déposées sur le compte d'affectation est, en
principe, réintégrée au résultat selon des modalités qui diffèrent en fonction de leur utilisation. Les sommes déposées sur le compte d'affectation et ne correspondant pas à une déduction antérieure
ne donnent pas lieu à une réintégration lors de leur utilisation ou de leur retrait. La fraction de l’épargne non déduite du bénéfice imposable peut être, en effet, utilisée librement, y compris dans
le cadre de la mise en œuvre de la responsabilité solidaire.
1. Épargne utilisée conformément à son objet
320
Si les sommes déposées sur le compte sont utilisées, au cours des cinq exercices qui suivent
celui de leur versement, dans le cadre de la mise en œuvre de la responsabilité solidaire, la déduction correspondante est rapportée au résultat de l'exercice au cours duquel le retrait est intervenu.
Ainsi, le contribuable doit opérer une réintégration extra-comptable du même montant sur le
tableau de détermination du résultat imposable n° 2058 A (CERFA n° 10951) ou n° 2033-B (CERFA n° 10957), accessibles en ligne sur le site
www.impots.gouv.fr, rubrique "Recherche de
formulaires".
330
Exemple :
Soit un groupement d'employeurs qui a déduit et inscrit à un compte d'affectation spécial les
sommes suivantes :
- exercice N : 7 000 €, à utiliser au plus tard avant la fin de l'exercice clos le 31/12/N+5 ;
- exercice N+1 : 10 000 €, à utiliser au plus tard avant la fin de l'exercice clos le 31/12/N+6
;
- exercice N+2 : 5 000 €, à utiliser au plus tard avant la fin de l'exercice clos le 31/12/N+7.
En N+3, dans le cadre de la mise en jeu de la responsabilité solidaire de ses membres, le
groupement prélève sur le compte une somme de 13 000 € afin de payer le salaire, et les charges sociales y afférentes, d'un salarié employé par un membre en cessation de paiement.
Cette somme de 13 000 €, utilisée conformément à son objet, est rapportée aux résultats de
l'exercice N+3.
2. Épargne non utilisée
340
Lorsque l'épargne déduite n'est pas utilisée au cours des cinq exercices qui suivent celui
de son versement, la déduction correspondante est rapportée aux résultats du cinquième exercice suivant celui au titre duquel elle a été pratiquée.
Pour ce décompte du délai de cinq ans, il est réputé que le groupement a utilisé en priorité
l’épargne déduite au titre de l’exercice le plus ancien.
350
La fraction des sommes réintégrée constitue une épargne libre à partir du premier jour de
l'exercice qui suit la date de clôture de l'exercice au cours duquel la réintégration a eu lieu.
360
En cas de cessation définitive d'activité du groupement d’employeurs, les sommes inscrites
sur le compte correspondant à une déduction et qui n'ont pas été utilisées sont rapportées aux résultats de l'exercice clos à l'occasion de cet événement.
370
Exemple :
Soit un groupement d'employeurs qui a déduit et inscrit à un compte d'affectation spécial les
sommes suivantes :
- exercice N : 10 000 €, à utiliser au plus tard avant la fin de l'exercice clos le 31/12/N+5 ;
- exercice N+1 : 10 000 €, à utiliser au plus tard avant la fin de l'exercice clos le
31/12/N+6.
En N+2, il prélève la somme de 3 000 € pour une utilisation conforme à l'objet du compte
spécial. Cette somme est donc rapportée au résultat de l'exercice N+2.
Jusqu'à la clôture de l'exercice N+5, il n'effectue aucun autre prélèvement. Il devra donc
rapporter aux résultats de l'exercice N+5 la somme de 7 000 € provenant des 10 000 € affectés au compte spécial en N mais non utilisée avant la fin de l'exercice clos le 31/12/N+5.
3. Épargne utilisée pour un usage non conforme à son objet
380
Lorsque l'épargne déduite est utilisée à des emplois autres que ceux définis au
II-C § 290 à 300 au cours des cinq exercices qui suivent celui du dépôt des sommes correspondantes, l'ensemble des déductions relatives aux sommes figurant sur le compte au jour de
cette utilisation est rapporté au résultat de l'exercice au cours duquel cette utilisation a été effectuée.
390
Exemple : Soit un groupement d'employeurs qui totalise à l'ouverture de
l'exercice au 1er janvier N, une épargne pour un montant de 22 000 € inscrite à un compte d'affectation spécial et déduite conformément au 8° du 1 de
l'article 214 du CGI.
Au cours de l'exercice N, il prélève la somme de 13 000 € pour une utilisation non conforme à
l'objet du compte spécial.
Le groupement devra réintégrer au titre de son résultat imposable de l'exercice N la totalité
des sommes déposées sur le compte spécial au 31 décembre N-1, soit 22 000 €.
L'épargne éventuellement constituée au cours de l'exercice N (antérieurement ou postérieurement
à l'emploi non autorisé) est déductible dans les conditions normales.
400
Il est toutefois admis de considérer les sommes retirées comme provenant en priorité, d’une
part, de l'épargne déposée sur le compte depuis le début de l'exercice jusqu'à la date de ce retrait (épargne constituée au cours de l'exercice de son utilisation) et, d’autre part, de l'épargne
libre.
410
Exemple : Un groupement d'employeurs a déduit et inscrit à un compte
d'affectation spécial les sommes suivantes :
- exercice N : 8 000 €, à utiliser au plus tard avant la fin de l'exercice clos le 31/12/N+5 ;
- 1er février N+1 : 10 000 €, à utiliser au plus tard avant la fin de l'exercice
clos le 31/12/N+6.
Le 5 juillet N+1, une épargne de 8 000 € est prélevée sur le compte spécial pour un usage non
conforme à son objet.
Il est admis que les sommes retirées proviennent en priorité des 10 000 € déposés sur le compte
spécial au cours de l'exercice N+1. En conséquence, la somme de 8 000 € n'ayant pas encore donné lieu à une déduction effective au titre de l'exercice N+1, puisqu’à la clôture de cet exercice elle
n'était plus affectée à un compte spécial, il n'y a pas lieu de réintégrer l’épargne constituée en N (8 000 €) figurant sur le compte spécial. Dans ces conditions, seuls 2 000 € seront déductibles au
titre de l’exercice N+1. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-30-30 | https://bofip.impots.gouv.fr/bofip/8472-PGP.html/identifiant=BOI-IS-BASE-30-30-20160203 | 2016-02-03 00:00:00 | 51c4b0cb5e4e07aaf744bececc5d82c1e64fa33a912ea3a10967ad8a6db1c4a2 | [
-0.0006459879805333912,
0.040073495358228683,
-0.06131712347269058,
-0.004658089950680733,
0.036659546196460724,
-0.030755972489714622,
-0.04588231071829796,
0.023149514570832253,
0.04359831288456917,
-0.07624587416648865,
-0.048925261944532394,
0.04249051585793495,
-0.0049646394327282906,
-0.0014256236609071493,
-0.08019403368234634,
0.029936140403151512,
0.06370021402835846,
0.07925952225923538,
0.043946772813797,
-0.06087863817811012,
0.013564148917794228,
0.048019349575042725,
-0.024732952937483788,
0.0452459380030632,
0.03308132663369179,
0.06348052620887756,
0.08551863580942154,
-0.0778818354010582,
0.001556746894493699,
0.027626920491456985,
-0.016079461202025414,
-0.04749804362654686,
0.02847956120967865,
0.0453668050467968,
0.0376247800886631,
-0.03949424996972084,
-0.033192578703165054,
-0.0008932837517932057,
-0.025731509551405907,
0.020184442400932312,
-0.002370354486629367,
-0.02612290345132351,
0.060292862355709076,
0.11545822024345398,
-0.013308083638548851,
0.030676161870360374,
0.01820974238216877,
0.06981511414051056,
-0.055901411920785904,
0.04847099632024765,
0.0067458380945026875,
0.023982614278793335,
0.027612535282969475,
0.0007042937213554978,
0.03811664879322052,
-0.023159751668572426,
-0.087498240172863,
0.012000720016658306,
0.045137371867895126,
-0.018453063443303108,
-0.013570006005465984,
-0.002384508028626442,
0.038007091730833054,
-0.08393439650535583,
-0.05377776175737381,
-0.018318627029657364,
0.02203080616891384,
-0.06222561374306679,
0.14436368644237518,
0.02471018023788929,
-0.026160528883337975,
0.05876272916793823,
-0.030507618561387062,
0.017533577978610992,
0.06770075112581253,
0.03373834118247032,
-0.030815932899713516,
-0.008489441126585007,
0.08380483835935593,
0.009347639977931976,
-0.028653206303715706,
0.011369354091584682,
0.01648125983774662,
0.024805018678307533,
-0.03665443882346153,
-0.00774600263684988,
0.04875218868255615,
0.0065799253061413765,
-0.049138143658638,
-0.001635369029827416,
-0.015538516454398632,
0.05975452437996864,
-0.003969609271734953,
0.030177041888237,
0.035763245075941086,
-0.030096644535660744,
-0.03910793736577034,
0.0006893581594340503,
0.03284751623868942,
0.029159512370824814,
0.030870266258716583,
-0.003939355723559856,
0.018531592562794685,
-0.019142912700772285,
0.01796465553343296,
-0.060654230415821075,
0.00595469493418932,
-0.017409933730959892,
0.005231199786067009,
-0.040442630648612976,
-0.016871348023414612,
0.009584171697497368,
-0.023478960618376732,
-0.0009244327084161341,
-0.04073353856801987,
0.06518309563398361,
0.019329901784658432,
-0.024696704000234604,
-0.005717645864933729,
0.03770962357521057,
-0.008765737526118755,
-0.0830342099070549,
-0.03249222785234451,
0.0015230989083647728,
-0.045223768800497055,
-0.06383271515369415,
-0.014808525331318378,
-0.038801465183496475,
-0.07861533761024475,
-0.011965044774115086,
0.02870788238942623,
-0.004001199267804623,
-0.007869510911405087,
-0.02282615378499031,
-0.004857276100665331,
-0.04843435809016228,
-0.05188070610165596,
0.10066435486078262,
0.024497469887137413,
-0.04819692671298981,
-0.041158080101013184,
0.0625256821513176,
-0.061260100454092026,
0.006883235648274422,
0.003592940978705883,
0.050040796399116516,
0.014563948847353458,
0.0010391814867034554,
0.0053805033676326275,
0.0278822910040617,
-0.06432358175516129,
0.035150978714227676,
0.04283155873417854,
0.004669702146202326,
0.014116965234279633,
0.014255310408771038,
-0.06863221526145935,
0.042396921664476395,
-0.05417570471763611,
-0.023322733119130135,
0.03690597787499428,
0.016235096380114555,
0.03765174746513367,
0.02260528691112995,
-0.016574565321207047,
-0.0699545219540596,
0.004524770192801952,
0.026309765875339508,
0.049338750541210175,
-0.0107406722381711,
-0.010873319581151009,
0.03369391709566116,
0.003950340207666159,
-0.0183840524405241,
-0.009929812513291836,
-0.07883601635694504,
-0.06339699774980545,
0.029185069724917412,
-0.03340395539999008,
0.05963985621929169,
0.01629410870373249,
-0.013835703022778034,
0.02909724786877632,
0.0006007487536408007,
-0.050820861011743546,
0.017702022567391396,
-0.024724213406443596,
-0.04729342460632324,
0.004727592691779137,
-0.03678402677178383,
-0.007633104454725981,
-0.009661869145929813,
-0.056122396141290665,
0.03222271800041199,
0.00798433180898428,
-0.03659998998045921,
-0.06652659177780151,
0.0019896263256669044,
0.02538793906569481,
-0.010042794048786163,
0.06748909503221512,
0.018673833459615707,
0.011649126186966896,
0.02766750194132328,
-0.020219041034579277,
-0.08251113444566727,
-0.05553749203681946,
0.022101102396845818,
-0.03326839208602905,
-0.007455648388713598,
0.08052804321050644,
-0.010397876612842083,
0.031103473156690598,
-0.00798452366143465,
-0.038710471242666245,
-0.038664791733026505,
-0.03890566900372505,
-0.030085857957601547,
0.021228909492492676,
0.005902379751205444,
-0.003966223914176226,
0.014969791285693645,
-0.05106225237250328,
-0.021289844065904617,
0.017409803345799446,
-0.002744952915236354,
-0.02157180942595005,
0.008735469542443752,
0.019268127158284187,
-0.04545900598168373,
0.019468113780021667,
-0.040736231952905655,
-0.023264633491635323,
-0.032669443637132645,
-0.014076211489737034,
0.0022036221344023943,
0.005604039877653122,
-0.002456546761095524,
-0.03735726699233055,
0.04809767007827759,
-0.0034425705671310425,
-0.03552253171801567,
-0.011875607073307037,
0.039994705468416214,
0.027836712077260017,
0.010299209505319595,
0.007322337012737989,
-0.0005662505282089114,
0.0036183905322104692,
0.030384037643671036,
-0.04177270457148552,
0.047247808426618576,
-0.03095844015479088,
-0.007812136318534613,
0.026460062712430954,
-0.05658666417002678,
0.02630721405148506,
-0.019565269351005554,
0.03556865453720093,
-0.027547279372811317,
-0.000408438965678215,
-0.016456332057714462,
-0.004303482361137867,
-0.02095847763121128,
0.04473322629928589,
-0.08501289039850235,
0.09466932713985443,
0.055914636701345444,
-0.02009342983365059,
-0.005260656587779522,
0.03492897376418114,
-0.0027822605334222317,
-0.000340436672559008,
0.06965504586696625,
-0.055122923105955124,
-0.02080417424440384,
-0.011969401501119137,
-0.029362877830863,
0.034288354218006134,
0.0170748271048069,
0.034851379692554474,
0.032152194529771805,
0.013704179786145687,
0.015768900513648987,
-0.015672998502850533,
0.028669966384768486,
0.0006929212249815464,
0.036130283027887344,
0.013348253443837166,
-0.015762606635689735,
-0.023578090593218803,
0.032234083861112595,
-0.005589020438492298,
0.08338306099176407,
-0.006162308156490326,
0.01735369861125946,
-0.0356086902320385,
0.0519653782248497,
0.0003381198039278388,
-0.008923766203224659,
0.0196548942476511,
-0.015713218599557877,
0.0317390076816082,
0.055195070803165436,
-0.0003910995728801936,
-0.03848375380039215,
0.006341094151139259,
-0.01912154071033001,
-0.03398538753390312,
0.040135715156793594,
-0.07749053090810776,
0.004859066102653742,
-0.02088051661849022,
-0.040845002979040146,
-0.046062957495450974,
0.004480957984924316,
-0.03058534488081932,
-0.0039029947947710752,
-0.06371600180864334,
0.005778570659458637,
-0.0313037633895874,
0.08678686618804932,
0.028098922222852707,
0.009403517469763756,
-0.01272034365683794,
-0.028434742242097855,
0.00690750777721405,
-0.0060949744656682014,
-0.04048890247941017,
-0.017263591289520264,
0.007628265302628279,
0.02080944925546646,
0.020495405420660973,
-0.04747844859957695,
0.014346715994179249,
0.017066922038793564,
-0.03597106784582138,
-0.01012431737035513,
0.0013368666404858232,
0.01803392544388771,
0.009324341081082821,
-0.0340314656496048,
-0.05816708132624626,
0.026376646012067795,
0.02845134399831295,
-0.06078913435339928,
0.056111495941877365,
-0.0247467253357172,
0.014858436770737171,
-0.007212548982352018,
0.00575102586299181,
0.04326422140002251,
0.03512752801179886,
0.08802785724401474,
0.032041292637586594,
-0.020791243761777878,
-0.004172668792307377,
0.01171794068068266,
-0.03988908603787422,
0.03000231459736824,
0.0779009684920311,
-0.015902893617749214,
0.0007394306012429297,
0.04143063724040985,
0.024276982992887497,
0.02954348549246788,
0.010697774589061737,
-0.016958212479948997,
-0.025143804028630257,
0.0028319992125034332,
0.003130451776087284,
0.08039378374814987,
-0.0033680663909763098,
0.0039379894733428955,
-0.016014015302062035,
0.0033372428733855486,
-0.0393059141933918,
0.013443704694509506,
7.761884148749232e-7,
-0.026159169152379036,
0.012863228097558022,
-0.024925578385591507,
0.015915244817733765,
0.04417567327618599,
-0.016817010939121246,
0.019085217267274857,
-0.017867490649223328,
-0.0241202674806118,
0.03778032585978508,
0.0032587465830147266,
0.013819306157529354,
0.00026060911477543414,
0.018022431060671806,
0.024163758382201195,
-0.04125382751226425,
0.03391054645180702,
-0.01568758301436901,
-0.0028528026305139065,
0.02909596636891365,
0.04912533611059189,
0.007808585185557604,
-0.03608731925487518,
-0.023375382646918297,
-0.053355101495981216,
0.05385015904903412,
0.017961882054805756,
0.0495494082570076,
-0.041219089180231094,
0.033767443150281906,
-0.00020814336312469095,
0.1048346608877182,
0.01464443001896143,
0.046920474618673325,
-0.01899990253150463,
-0.010851096361875534,
0.0405808687210083,
0.00956651195883751,
0.010633053258061409,
0.16624313592910767,
0.015537986531853676,
-0.009187471121549606,
0.05931738018989563,
0.007832719944417477,
-0.04779406264424324,
-0.020795078948140144,
0.01586073264479637,
0.054893121123313904,
0.024406995624303818,
-0.08361592888832092,
0.06824710965156555,
-0.000515276740770787,
0.006866335868835449,
-0.031864311546087265,
0.006412380840629339,
-0.025993425399065018,
-0.015248972922563553,
-0.01635712943971157,
0.04118286818265915,
0.020304638892412186,
-0.022736703976988792,
0.0445413738489151,
0.03468567878007889,
0.010945669375360012,
-0.052796296775341034,
0.019590672105550766,
0.013286537490785122,
-0.041679903864860535,
0.003567679552361369,
-0.02834724262356758,
0.010518229566514492,
-0.0827820897102356,
0.052283875644207,
-0.009782199747860432,
-0.0204891599714756,
-0.023190591484308243,
0.012420425191521645,
-0.017368678003549576,
0.039900146424770355,
-0.009459304623305798,
-0.01492992416024208,
0.001489293877966702,
-0.023855239152908325,
-0.023749282583594322,
-0.01726672239601612,
0.031318649649620056,
-0.006955883000046015,
0.028996793553233147,
0.03346053883433342,
0.02389218658208847,
0.0028656916692852974,
0.005883225705474615,
0.00906949583441019,
-0.0028860392048954964,
0.04859117418527603,
-0.0023060976527631283,
0.04987939074635506,
0.014210972934961319,
0.041807740926742554,
0.03153132647275925,
-0.04218125715851784,
-0.016297874972224236,
0.0265553779900074,
0.009627431631088257,
0.013305817730724812,
0.007289558183401823,
0.03385850414633751,
-0.05483914911746979,
-0.09265077859163284,
0.033138543367385864,
0.011433684267103672,
0.06139620020985603,
-0.021392855793237686,
-0.07333504408597946,
-0.04402356594800949,
0.0014386770781129599,
0.07467424124479294,
0.00866956077516079,
-0.06438174098730087,
0.04911832883954048,
-0.011767132207751274,
-0.002187047153711319,
-0.01885807327926159,
0.03510403260588646,
0.02254439890384674,
-0.004461535252630711,
0.007860833778977394,
0.06709900498390198,
-0.02792062982916832,
0.052696339786052704,
0.016697976738214493,
-0.046416327357292175,
0.041089050471782684,
-0.030223488807678223,
-0.025614941492676735,
-0.02970593050122261,
0.008835071697831154,
-0.0026018854696303606,
0.01876424439251423,
-0.007046458311378956,
0.025930574163794518,
0.0467679500579834,
0.07379192113876343,
0.05395577475428581,
0.010586639866232872,
-0.014102920889854431,
-0.012936379760503769,
-0.011373908258974552,
0.04766568914055824,
-0.031091677024960518,
-0.030821019783616066,
-0.026465220376849174,
0.008916404098272324,
0.038173578679561615,
-0.05289246886968613,
0.022095121443271637,
-0.014748512767255306,
0.049295954406261444,
0.04610880836844444,
0.02364927902817726,
0.015936391428112984,
-0.004609862808138132,
-0.031166937202215195,
0.03434602916240692,
-0.02974643185734749,
0.049731265753507614,
-0.008443784900009632,
0.008506732992827892,
-0.0043772440403699875,
-0.02895444817841053,
-0.02700725384056568,
-0.003444923320785165,
0.012307573109865189,
0.032366618514060974,
-0.05937642976641655,
-0.02714482881128788,
-0.060146600008010864,
0.0710587128996849,
0.010562309063971043,
-0.002302947686985135,
0.027105960994958878,
-0.041335344314575195,
-0.007469633594155312,
-0.055809639394283295,
0.015340926125645638,
0.0473165437579155,
-0.003927693236619234,
0.03461221605539322,
0.002538550179451704,
0.0696515440940857,
-0.016113081946969032,
-0.0003484264016151428,
-0.005064947530627251,
0.023910224437713623,
-0.05046393722295761,
-0.047964632511138916,
0.018728293478488922,
-0.016232384368777275,
-0.055128537118434906,
-0.05291095748543739,
0.02988489717245102,
-0.04352996125817299,
0.016855882480740547,
0.025687551125884056,
0.04514775425195694,
0.010538746602833271,
0.0056392354890704155,
-0.0449979230761528,
0.04772724583745003,
0.028316093608736992,
-0.02105131559073925,
-0.04102666676044464,
0.039070744067430496,
-0.02738320454955101,
-0.01020311750471592,
0.020987791940569878,
-0.016977690160274506,
0.02502046898007393,
0.002320246072486043,
0.001263791462406516,
0.0003331498592160642,
-0.011542657390236855,
-0.024373773485422134,
-0.007978579960763454,
0.024739336222410202,
0.01331223826855421,
0.008435962721705437,
0.02496330812573433,
-0.08187758177518845,
-0.051942650228738785,
0.0044750915840268135,
-0.041277170181274414,
0.0021341433748602867,
0.006779967807233334,
-0.001079655485227704,
-0.0008007150609046221,
0.001556946779601276,
0.0036658141762018204,
-0.019538842141628265,
-0.0072556231170892715,
0.006388141307979822,
-0.03994493931531906,
-0.0055412654764950275,
0.057289108633995056,
-0.05173026770353317,
-0.030926687642931938,
0.007000494282692671,
-0.03532363101840019,
0.026978403329849243,
-0.018159478902816772,
-0.029589414596557617,
-0.03177877888083458,
-0.02815575897693634,
0.0006952782860025764,
0.00424478854984045,
0.002423908794298768,
-0.006869729608297348,
-0.04682308807969093,
-0.014530629850924015,
-0.028305578976869583,
-0.04146723821759224,
-0.04151300713419914,
0.005109196528792381,
-0.021361572667956352,
0.0020619197748601437,
0.0378815121948719,
0.023765070363879204,
0.00337168388068676,
0.021609429270029068,
-0.0030149705708026886,
-0.019887911155819893,
0.013362363912165165,
-0.04615321755409241,
0.0223596952855587,
-0.002814321778714657,
0.01311508845537901,
0.00878598541021347,
-0.060649797320365906,
-0.0750417560338974,
-0.0031844722107052803,
0.06051786243915558,
0.019367316737771034,
0.00989440642297268,
0.032197631895542145,
-0.004821506794542074,
-0.05241727828979492,
0.08053518831729889,
0.04501376673579216,
0.04704655706882477,
0.012249894440174103,
0.0403500571846962,
0.015939803794026375,
-0.023557407781481743,
-0.0586344376206398,
-0.033968955278396606,
-0.01780734956264496,
-0.019099971279501915,
-0.01156234834343195,
-0.02884531207382679,
-0.003795791417360306,
0.08160071074962616,
0.04108230769634247,
-0.008493389002978802,
-0.005141804460436106,
0.015902208164334297,
0.03230877220630646,
-0.002487218240275979,
0.018431056290864944,
0.0257380623370409,
0.01816772110760212,
0.012560229748487473,
0.002138173673301935,
-0.02784254401922226,
-0.01407652348279953,
-0.012556362897157669,
0.02976357564330101,
-0.016015999019145966,
0.07068562507629395,
-0.0017009159782901406,
0.03393220901489258,
-0.0033743989188224077,
0.03417002409696579,
-0.03443551063537598,
-0.0872039794921875,
0.01043586153537035,
-0.03156621754169464,
-0.04705294221639633,
0.008207538165152073,
-0.025277234613895416,
0.027820106595754623,
0.01362733356654644,
0.0486832857131958,
-0.05501990765333176,
0.05296814441680908,
0.03580169379711151,
-0.04081204906105995,
0.009899832308292389,
0.01360294595360756,
0.04750673472881317,
0.050504956394433975,
0.08027350902557373,
0.0194139052182436,
0.008815489709377289,
-0.07053940743207932,
0.023412859067320824,
0.03720531612634659,
0.053622450679540634,
0.045597583055496216,
0.04060662165284157,
-0.023245127871632576,
0.013529881834983826,
0.011319076642394066,
0.03238917142152786,
-0.02261727675795555,
0.02127501554787159,
0.024537822231650352,
0.0012965750647708774,
0.05468795821070671,
0.006445939652621746,
-0.018277086317539215,
-0.04691002890467644,
0.02534300833940506,
-0.02259199135005474,
0.0013511581346392632,
0.010441998951137066,
-0.029991483315825462,
-0.023095808923244476,
0.002693772781640291,
0.019695814698934555,
-0.03749248385429382,
0.017533645033836365,
0.003165649948641658,
0.030705802142620087,
-0.012594109401106834,
0.025799551978707314,
-0.013555213809013367,
0.005080388858914375,
-0.03594731539487839,
0.02030540257692337,
-0.05198941007256508,
-0.0008370213909074664,
-0.0077635799534618855,
-0.03127261623740196,
0.02076198160648346,
-0.017284786328673363,
-0.042795874178409576,
-0.030618781223893166,
-0.02355959452688694,
-0.01347926165908575
] |
1
Les « sociétés immobilières de gestion » (SIG) ont le même objet que les sociétés immobilières
d'investissement et sont susceptibles de bénéficier du même régime
(loi n° 63-254 du 15 mars 1963, art. 33, V).
Il est, toutefois, précisé que l'extension de l'objet social des sociétés immobilières
d'investissement prévue par
l'article
11 de la loi n° 84-1208 du 29 décembre 1984 de finances pour 1985 n'est pas applicable aux sociétés immobilières de gestion (BOI-IS-CHAMP-30-80-10).
Les modalités d'application du V de l'article 33 de la loi du 15 mars 1963 ont été fixées par le
décret n° 63-683 du 13 juillet 1963.
I. Statut juridique des SIG
A. Définition des SIG
10
L'article premier du décret n° 63-683 du 13 juillet 1963
dispose que peuvent seules être autorisées à prendre ou à conserver la dénomination de « sociétés immobilières de gestion » les sociétés satisfaisant aux conditions suivantes :
- être constituées sous la forme de sociétés à responsabilité limitée ou avoir adopté cette
forme postérieurement à leur constitution ;
- avoir pour objet exclusif l'exploitation d'immeubles ou groupes d'immeubles locatifs situés en
France, affectés à concurrence des trois quarts au moins de leur superficie à l'habitation ;
- fonctionner conformément à des statuts qui auront été préalablement approuvés par arrêté du
ministère de l'Économie et des Finances ;
- renoncer expressément au bénéfice de l'aide financière de l'État sous forme de prêts spéciaux.
20
Ces conditions sont inspirées de celles qui sont exigées des sociétés immobilières
d'investissement ; toutefois, les SIG ne sont astreintes à aucune sujétion particulière en ce qui concerne le montant de leur capital, qui est seulement régi par le droit commun des sociétés à
responsabilité limitée.
B. Conditions d'agrément des programmes de construction entrepris par les SIG
30
Conformément aux dispositions de
l'article 2 du décret n° 63-683 du 13 juillet 1963,
l'article
7 du décret n° 63-684 du 13 juillet 1963 fixe les conditions dans lesquelles les programmes de construction entrepris par les SIG sont soumis à l'agrément du ministre de l'Économie et des Finances
et du ministre chargé de l'Équipement et du Logement, ainsi que les conditions dans lesquelles lesdites sociétés peuvent recevoir des apports en nature ou procéder à des acquisitions d'immeubles déjà
construits.
Il résulte dudit article que ces conditions sont celles qui sont prévues pour les sociétés
immobilières d'investissement, les apports d'immeubles faits par les personnes physiques n'étant toutefois soumis à aucune limitation.
Le ministre de l'Économie et des Finances et le ministre chargé de l'Équipement et du Logement
peuvent, par arrêté, consentir délégation de leur compétence pour statuer sur les demandes d'agrément présentées par les sociétés immobilières de gestion (décret n° 63-684, art. 7).
II. Statut fiscal des SIG
40
Aux termes de
l'article 3 du décret n° 63-683 du 13 juillet 1963, les
dispositions du II et III de l'article 33 de la loi
n° 63-254 du 15 mars 1963 et des textes réglementaires pris pour leur exécution sont applicables aux SIG et aux parts d'intérêt représentatives du capital de ces sociétés, à compter de la date à
laquelle ces dernières satisfont aux conditions énoncées à l'article 1er du décret n° 63-683 du 13 juillet 1963.
Il s'ensuit que les SIG et leurs membres jouissent d'un statut fiscal analogue à celui des
sociétés immobilières d'investissement et de leurs actionnaires (BOI-IS-CHAMP-30-80). Toutefois, il est précisé que l'extension de l'objet des SII prévue par
l'article
11 de la loi n° 84-1208 du 29 décembre 1984 de finances pour 1985 (BOI-IS-CHAMP-30-80-10) et les mesures fiscales destinées à faciliter la création de sociétés civiles
(BOI-IS-CHAMP-30-80-10) ne sont pas applicables aux sociétés immobilières de gestion. | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-30-90 | https://bofip.impots.gouv.fr/bofip/8667-PGP.html/identifiant=BOI-IS-CHAMP-30-90-20131118 | 2013-11-18 00:00:00 | b5fa60afeffacf695042db02c36ff570a2369a04b63d7162ea5c60635e80603b | [
-0.06592042744159698,
0.004139651078730822,
-0.0016198825323954225,
0.030491426587104797,
0.009960229508578777,
-0.040153730660676956,
-0.003297776449471712,
-0.04080066829919815,
0.09604092687368393,
-0.05965621769428253,
-0.03532033786177635,
-0.005298545118421316,
0.003742263652384281,
0.05561554431915283,
-0.11292897909879684,
0.023284491151571274,
0.05253254249691963,
0.02327430434525013,
-0.06329211592674255,
-0.019734229892492294,
0.05328504368662834,
0.005895447451621294,
0.06595450639724731,
0.03940482437610626,
-0.06951039284467697,
0.10567919909954071,
0.009784514084458351,
-0.036243047565221786,
-0.006345526315271854,
0.055223498493433,
-0.012015290558338165,
-0.016597673296928406,
0.026360144838690758,
0.000010651178854459431,
0.029298221692442894,
-0.09346100687980652,
-0.00842545460909605,
0.042532313615083694,
0.028895394876599312,
-0.002392801223322749,
-0.05192210525274277,
-0.04334576055407524,
0.016189556568861008,
-0.03626527637243271,
-0.04729649797081947,
0.0360255166888237,
-0.026006750762462616,
0.06577754020690918,
-0.05507818982005119,
0.07719481736421585,
0.008392499759793282,
0.020489323884248734,
-0.0021922581363469362,
0.019408931955695152,
0.009057644754648209,
0.038057491183280945,
-0.10005506128072739,
-0.03300720080733299,
0.06437956541776657,
-0.008253094740211964,
-0.05622873455286026,
-0.0023380666971206665,
-0.03411192446947098,
-0.007362657226622105,
-0.0030546013731509447,
-0.032667193561792374,
0.006756718270480633,
-0.040365561842918396,
0.09995517879724503,
0.0647963210940361,
-0.02469189092516899,
0.003215560456737876,
0.03827301785349846,
0.015741759911179543,
0.052871618419885635,
0.037702109664678574,
-0.02078600600361824,
0.043778952211141586,
0.08043423295021057,
0.013677231967449188,
-0.05152549222111702,
0.009686112403869629,
0.030878610908985138,
0.04891927167773247,
-0.03460577875375748,
-0.0035166298039257526,
-0.010928811505436897,
-0.024959854781627655,
0.013576913625001907,
-0.03963838145136833,
0.007108909077942371,
-0.01515323668718338,
0.001255630748346448,
0.0753709003329277,
0.034377072006464005,
0.0407889261841774,
-0.02184370905160904,
-0.019242629408836365,
0.07317043095827103,
0.00169273535721004,
-0.009611204266548157,
-0.0021939603611826897,
-0.00932830385863781,
-0.001531028188765049,
0.0376119539141655,
-0.010130034759640694,
0.020436149090528488,
-0.06675287336111069,
-0.04666909575462341,
-0.04792454093694687,
-0.033672839403152466,
-0.08026254177093506,
-0.007464637514203787,
-0.03141791746020317,
-0.07875876873731613,
-0.016427848488092422,
-0.012042613700032234,
-0.03434033319354057,
0.031017784029245377,
0.014616132713854313,
0.022970784455537796,
-0.019322039559483528,
-0.041753437370061874,
0.05504464730620384,
-0.05646327883005142,
0.00029425090178847313,
0.0033379707019776106,
-0.057501498609781265,
-0.07888574153184891,
0.0021009151823818684,
0.015012303367257118,
-0.045931458473205566,
-0.016959059983491898,
-0.025160949677228928,
0.0014840723015367985,
-0.0009930955711752176,
0.004943159408867359,
0.07824220508337021,
0.02522711455821991,
0.02191370725631714,
-0.05955822393298149,
-0.04478507861495018,
0.000953145616222173,
-0.025311974808573723,
0.02379089780151844,
0.019356947392225266,
0.0010093450546264648,
-0.08667653053998947,
0.0071155009791255,
0.0038493655156344175,
-0.03977150470018387,
0.026271676644682884,
0.05678565055131912,
-0.0405537374317646,
0.00922656524926424,
-0.06531818956136703,
0.05428783595561981,
0.016547104343771935,
-0.036814216524362564,
-0.03060784749686718,
0.017697757109999657,
0.05164554715156555,
0.03625662997364998,
-0.046439286321401596,
-0.022096185013651848,
-0.026599938049912453,
0.0000741264084354043,
0.04427596181631088,
0.041690267622470856,
0.047518134117126465,
-0.03773902356624603,
0.02586492896080017,
0.0033626847434788942,
-0.023702628910541534,
0.005986565724015236,
-0.059924881905317307,
-0.02438424341380596,
0.042977847158908844,
-0.08349049836397171,
0.08961863815784454,
0.004798446781933308,
-0.07225394994020462,
-0.025026485323905945,
-0.05190145969390869,
0.04043912887573242,
0.0406162329018116,
-0.010000132955610752,
-0.03391633182764053,
0.02891707606613636,
0.0070192269049584866,
-0.0030128927901387215,
-0.018348800018429756,
-0.061247944831848145,
0.02552429959177971,
-0.056606002151966095,
-0.0567634217441082,
-0.08026033639907837,
0.056097909808158875,
0.05131755396723747,
0.062367357313632965,
-0.005765976384282112,
0.011980423703789711,
0.029810070991516113,
-0.002498556161299348,
-0.03193726763129234,
-0.07868942618370056,
-0.020710758864879608,
0.05254587158560753,
-0.012770427390933037,
0.019619928672909737,
0.0678703635931015,
-0.02737826481461525,
0.021835850551724434,
0.052613332867622375,
-0.007980132475495338,
-0.01941593363881111,
0.009039155207574368,
-0.022277630865573883,
0.011391895823180676,
0.030381914228200912,
-0.014439508318901062,
0.0004960832302458584,
-0.02284148707985878,
-0.01683230884373188,
-0.06625640392303467,
0.0008828536374494433,
-0.01870291493833065,
0.01487421989440918,
0.009034494869410992,
-0.015066548250615597,
-0.04204307124018669,
-0.022447342053055763,
0.00887827668339014,
-0.03804164007306099,
0.034203026443719864,
-0.03722163662314415,
-0.002276495099067688,
0.02765999361872673,
0.030505714938044548,
0.03137097880244255,
0.03849688917398453,
-0.06326824426651001,
0.011536984704434872,
-0.011158110573887825,
0.014583301730453968,
0.007603755686432123,
-0.00026445428375154734,
-0.013714798726141453,
-0.003717260668054223,
0.037362128496170044,
-0.037105899304151535,
0.04784197732806206,
-0.05339166522026062,
0.0013186243595555425,
-0.0034707251470535994,
-0.029727762565016747,
0.011171670630574226,
0.02676219679415226,
-0.000059663889260264114,
0.014188663102686405,
-0.014041624963283539,
-0.027154922485351562,
0.014788624830543995,
-0.0021265209652483463,
0.02976447343826294,
-0.10549895465373993,
0.043123964220285416,
0.013819615356624126,
-0.09347356855869293,
-0.010066403076052666,
-0.04119320586323738,
0.025653595104813576,
-0.019510656595230103,
0.011165889911353588,
0.027299337089061737,
-0.007481763139367104,
-0.034131135791540146,
-0.030438996851444244,
-0.0038094797637313604,
-0.00848375167697668,
-0.012539305724203587,
-0.004182187840342522,
-0.04646668583154678,
-0.039224591106176376,
-0.011215253733098507,
-0.018700171262025833,
0.006718697026371956,
0.03061848133802414,
-0.007434397470206022,
0.03816026821732521,
0.0011898439843207598,
-0.01063560787588358,
-0.00881674513220787,
0.027405409142374992,
0.027023931965231895,
0.011208582669496536,
-0.0037748049944639206,
0.008573382161557674,
0.017042990773916245,
-0.012529698200523853,
-0.02698441408574581,
-0.03473683446645737,
0.04649701341986656,
0.008940302766859531,
-0.05082865059375763,
-0.004725164733827114,
0.0062516373582184315,
-0.03935486450791359,
0.006636432837694883,
0.031219571828842163,
-0.006077938713133335,
0.03703421354293823,
-0.01776445098221302,
-0.02253175526857376,
0.0019484406802803278,
-0.034172963351011276,
0.041140392422676086,
0.027897659689188004,
-0.031040821224451065,
-0.02825068309903145,
-0.00989693496376276,
0.11171732097864151,
-0.06330638378858566,
0.031368687748909,
0.032691605389118195,
-0.01158363651484251,
0.012394139543175697,
0.0012378841638565063,
-0.0389283262193203,
-0.03419293835759163,
0.015938136726617813,
0.0197196863591671,
0.029779722914099693,
-0.030437368899583817,
0.00974868331104517,
0.044858746230602264,
0.021439244970679283,
0.039879582822322845,
0.02020401321351528,
0.04014469310641289,
0.08925817161798477,
-0.04254063963890076,
-0.03987083211541176,
0.003923040349036455,
0.008042152971029282,
0.000292793643893674,
0.001339002512395382,
0.022821476683020592,
0.03219747543334961,
-0.011587295681238174,
-0.007229907438158989,
0.04628455266356468,
0.023809736594557762,
0.023579804226756096,
-0.039076924324035645,
0.018976112827658653,
0.05407033860683441,
0.05477118119597435,
-0.028940949589014053,
0.04881775751709938,
-0.007550820242613554,
0.007083813194185495,
-0.029136620461940765,
0.021275637671351433,
0.00454325508326292,
-0.017353860661387444,
0.015288121998310089,
0.02212386578321457,
0.02639881521463394,
-0.001069556688889861,
-0.048774708062410355,
0.0543324314057827,
0.03893275186419487,
0.03827396407723427,
-0.07045716792345047,
0.05750906094908714,
0.015007047913968563,
0.03776846081018448,
0.005454971920698881,
0.028645150363445282,
-0.002937415847554803,
-0.03705020993947983,
0.06345835328102112,
-0.0243173036724329,
0.004199412651360035,
0.003411610145121813,
0.047805171459913254,
-0.026403017342090607,
-0.029739486053586006,
0.0587502121925354,
-0.021106496453285217,
-0.023573346436023712,
-0.025466986000537872,
0.00634324224665761,
0.012986956164240837,
-0.04288129508495331,
0.0359252393245697,
0.020370759069919586,
-0.029940562322735786,
-0.014381995424628258,
-0.018054543063044548,
0.09045978635549545,
0.041744910180568695,
-0.03080115281045437,
-0.02400088496506214,
0.00967120099812746,
0.013274408876895905,
-0.06286535412073135,
0.009036963805556297,
0.024246904999017715,
0.04214458167552948,
0.0700061097741127,
0.045143913477659225,
-0.039177197962999344,
-0.014756801538169384,
0.012263186275959015,
0.03338577225804329,
0.03851284831762314,
0.14980021119117737,
-0.016157587990164757,
0.013322612270712852,
0.0036143541801720858,
-0.006580371409654617,
-0.024758607149124146,
0.017941754311323166,
0.01485377736389637,
0.03627854213118553,
0.06755959987640381,
-0.0266826581209898,
0.03864853084087372,
-0.050860125571489334,
0.07927042245864868,
-0.035311080515384674,
-0.024155907332897186,
-0.06260499358177185,
-0.03453094884753227,
-0.01459917239844799,
0.00438256561756134,
0.009005950763821602,
0.015475260093808174,
-0.03279396519064903,
-0.011084368452429771,
0.000650740519631654,
-0.14652909338474274,
0.012191737070679665,
0.043029580265283585,
-0.006882893852889538,
0.10286470502614975,
0.009165958501398563,
-0.033068738877773285,
-0.021960124373435974,
0.003541079116985202,
0.018979426473379135,
0.04235585406422615,
0.0053984252735972404,
0.0021059266291558743,
-0.003613302716985345,
0.012041729874908924,
-0.011462071910500526,
0.0008468106971122324,
0.002340890932828188,
-0.03565487638115883,
-0.01637973263859749,
-0.026292195543646812,
0.05665808171033859,
0.04416334256529808,
0.011511614546179771,
-0.001959118526428938,
0.022710993885993958,
0.02041938342154026,
0.028294164687395096,
0.015937263146042824,
0.00372179108671844,
-0.022162869572639465,
0.019626962020993233,
0.09330525994300842,
0.01944790408015251,
0.012910406105220318,
0.025246484205126762,
-0.03168443590402603,
-0.021071678027510643,
0.022509727627038956,
-0.01230052299797535,
-0.013577683828771114,
0.016609136015176773,
0.02436167187988758,
-0.032918911427259445,
-0.025212330743670464,
0.010385129600763321,
0.005596118047833443,
0.04358464479446411,
0.02542056515812874,
0.002789964433759451,
0.01434185542166233,
0.01413555908948183,
0.11444945633411407,
-0.015611301176249981,
0.01092094648629427,
-0.005796431098133326,
0.036165423691272736,
-0.019162975251674652,
-0.03271731734275818,
-0.012726151384413242,
0.011971031315624714,
0.03365210443735123,
-0.04602664336562157,
0.07730704545974731,
-0.02506532333791256,
-0.0149996317923069,
0.006865665316581726,
-0.04163490980863571,
-0.014169560745358467,
-0.05286530405282974,
-0.010216336697340012,
-0.008656742051243782,
-0.00757996691390872,
-0.015083307400345802,
-0.002836075844243169,
-0.013965430669486523,
0.040994808077812195,
-0.02029983513057232,
0.010633334517478943,
-0.02362401969730854,
0.010913344100117683,
0.050426043570041656,
-0.022945068776607513,
-0.032322779297828674,
0.00819320511072874,
0.05814329907298088,
-0.05957670137286186,
-0.01692468859255314,
0.02893836423754692,
0.018488459289073944,
-0.014186498709022999,
0.0018754431512206793,
-0.019194433465600014,
0.003790327114984393,
0.005290859844535589,
0.026450587436556816,
-0.026791822165250778,
0.0466725118458271,
0.035645704716444016,
0.018747996538877487,
-0.013764250092208385,
-0.0042594801634550095,
0.028480304405093193,
0.0416683629155159,
-0.03470352664589882,
-0.03628643974661827,
-0.05263978987932205,
0.03295020014047623,
-0.00024363039119634777,
0.028477666899561882,
-0.01600506901741028,
-0.04087837412953377,
-0.01420791819691658,
0.01701146550476551,
-0.00006179859337862581,
-0.00030517426785081625,
0.06828960031270981,
-0.0016623684205114841,
0.003132573561742902,
0.017894165590405464,
0.020933248102664948,
0.0013100599171593785,
0.03997063636779785,
0.006359313149005175,
-0.005134590435773134,
-0.024074086919426918,
-0.003602595767006278,
-0.023075619712471962,
0.021856211125850677,
-0.015009526163339615,
-0.044829998165369034,
0.0010585305280983448,
0.06728668510913849,
-0.007159852422773838,
-0.052862174808979034,
-0.016945594921708107,
-0.022564852610230446,
-0.02263263426721096,
0.05344025790691376,
-0.002625146647915244,
0.018652010709047318,
0.004224301315844059,
0.02568785659968853,
0.011613705195486546,
0.10238425433635712,
0.02363559976220131,
-0.03606956824660301,
-0.038515474647283554,
0.059771835803985596,
0.031337834894657135,
0.027017472311854362,
0.026967260986566544,
0.037754762917757034,
-0.012697502970695496,
0.0058913868851959705,
0.013972549699246883,
0.04448694363236427,
-0.022662118077278137,
-0.009619314223527908,
0.021286800503730774,
-0.02428364008665085,
0.0437343455851078,
0.03379806503653526,
0.014577166177332401,
-0.051213979721069336,
-0.03247373178601265,
0.06497730314731598,
-0.022229092195630074,
0.0023340496700257063,
-0.0006692114402540028,
0.015171322971582413,
-0.021762030199170113,
0.01239252183586359,
-0.002693671267479658,
-0.08383370190858841,
-0.003881361335515976,
0.02387012355029583,
-0.035161253064870834,
0.005769503302872181,
0.03204581141471863,
-0.04036994278430939,
-0.04681403934955597,
-0.01596726104617119,
0.03353883698582649,
-0.0033696352038532495,
-0.04133954644203186,
-0.020215045660734177,
-0.006757587194442749,
-0.06442832201719284,
0.01208605244755745,
0.002442634431645274,
-0.03291163221001625,
-0.049114733934402466,
-0.03497611731290817,
-0.017227860167622566,
-0.04312760755419731,
-0.012898996472358704,
-0.0087379589676857,
0.06316676735877991,
0.0036510759964585304,
0.00035005624522455037,
0.030497223138809204,
0.031872883439064026,
0.011320817284286022,
0.045859694480895996,
-0.02830401062965393,
0.020327884703874588,
0.0003007562190759927,
0.012136935256421566,
0.0019490898121148348,
0.011205242946743965,
0.0247674398124218,
-0.01062706671655178,
-0.030438095331192017,
-0.014901178888976574,
-0.017421990633010864,
0.061160072684288025,
-0.01195722445845604,
0.003857470816001296,
0.07434447854757309,
-0.03087036684155464,
-0.04136092588305473,
0.029359688982367516,
0.03985458239912987,
0.10135176032781601,
0.01855289563536644,
0.016097305342555046,
0.009451610967516899,
-0.004227642901241779,
0.019319219514727592,
-0.03119925782084465,
-0.009196729399263859,
0.01553624588996172,
0.04270905256271362,
-0.03048122674226761,
-0.06387656927108765,
0.039821457117795944,
-0.008864053525030613,
0.030443215742707253,
-0.03372032195329666,
-0.0018989993259310722,
-0.0037265645805746317,
-0.03674864396452904,
0.031174255535006523,
0.016427401453256607,
0.0027042492292821407,
0.01976574957370758,
-0.014820443466305733,
0.004553275182843208,
-0.0009419922134838998,
-0.020812328904867172,
0.03157992288470268,
-0.00526581984013319,
0.0019365795888006687,
0.025627076625823975,
0.07575783133506775,
-0.01904541254043579,
0.001713206060230732,
-0.0624137818813324,
-0.07678263634443283,
0.0333026647567749,
0.053686365485191345,
0.0226121973246336,
0.028069643303751945,
-0.026515373960137367,
0.02762466110289097,
0.02531048096716404,
0.053340960294008255,
0.02254260517656803,
-0.020651517435908318,
0.01143608894199133,
-0.026115791872143745,
-0.027950208634138107,
-0.037915606051683426,
0.02331099472939968,
0.006611807271838188,
0.06343851238489151,
0.02475801482796669,
-0.02599315717816353,
-0.016279174014925957,
0.018228191882371902,
0.01222459226846695,
-0.04764525592327118,
-0.014837885275483131,
0.004880973137915134,
0.015779919922351837,
0.032077401876449585,
0.013763925060629845,
0.05933990702033043,
-0.04423815757036209,
-0.0368194505572319,
0.015980171039700508,
-0.009353188797831535,
0.046658363193273544,
-0.04996355250477791,
-0.010638679377734661,
0.02374826930463314,
0.04230571165680885,
-0.005974484607577324,
-0.008532616309821606,
-0.024858465418219566,
-0.008131662383675575,
-0.020534701645374298,
-0.005425840150564909,
0.026911579072475433,
-0.00018705234106164426,
-0.03937757760286331,
-0.019925426691770554,
0.016328854486346245,
-0.03359758108854294,
0.04473442584276199,
-0.0038681342266499996,
-0.013959662988781929,
-0.013840685598552227,
0.023041479289531708,
0.020557250827550888,
0.04035817086696625,
-0.02358783222734928,
-0.04777801036834717,
0.02541971206665039,
-0.03938706964254379,
-0.03206261992454529,
-0.03029043599963188,
0.003629685379564762,
-0.009305414743721485
] |
1
La mise en place par l'assujetti de contrôles établissant une piste d’audit fiable entre la
facture émise ou reçue et la livraison de biens ou la prestation de service qui en est le fondement, est un des procédés permettant, en application du 1° du VII de
l’article 289 du code général des impôts (CGI), d'assurer l’authenticité de l'origine, l’intégrité du contenu et la lisibilité
des factures.
10
Un des objectifs poursuivis par la
directive 2010/45/UE du 13 juillet 2010 est d'encourager le recours à la facturation électronique.
Les assujettis peuvent désormais utiliser tout moyen technique permettant la transmission dématérialisée des factures.
Toutefois, afin de prévenir tout risque de fraude pesant sur la taxe sur la valeur ajoutée et de
sécuriser davantage le dispositif de facturation, le moyen utilisé doit être accompagné de la mise en œuvre de contrôles établissant une piste d'audit fiable entre les factures émises et reçues et la
livraison de biens ou prestation de services qui en est le fondement.
20
La directive 2010/45/UE du 13 juillet 2010 vise également à assurer une égalité de traitement
entre les factures papier et électroniques.
Ainsi, les dispositions relatives aux contrôles mis en place par l'assujetti et établissant une
piste d'audit fiable s'appliquent à l'ensemble des factures quelle que soit leur forme, papier ou électronique.
30
Afin de garantir l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des
factures, ces contrôles doivent notamment être mis en place :
- par les assujettis qui émettent et/ou reçoivent des factures papier qu'elles soient ou non
numérisées en vue de leur conservation ;
- par les assujettis qui émettent et/ou reçoivent des factures électroniques transmises par
tout autre procédé technique que ceux prévus aux 2° et 3° du VII de l'article 289 du CGI (par exemple : envoi des factures en
pièce jointe de courriel ou mise à disposition par le biais d'un réseau sécurisé etc.) ;
- par les assujettis qui émettent et/ou reçoivent des factures électroniques au moyen d'une
signature électronique (ou cachet serveur) ne remplissant pas les conditions prévues à l'article 96 F de l'annexe III au
CGI ou non conforme au RGS de niveau deux ou trois étoiles (exemple : utilisation d'une signature électronique avancée au sens de l'article 2, point 2), de la
directive 1999/93/CE du 13 décembre 1999) ;
- par les assujettis qui émettent et/ou reçoivent des factures électroniques par l'utilisation
de l'échange de données informatisé (EDI) ne respectant pas toutes les spécifications propres à ce système prévues au CGI (absence de fichier des partenaires et de liste récapitulative) ;
- par les assujettis qui émettent et/ou reçoivent des factures électroniques par l'utilisation
de l'échange de données informatisé (EDI) ne respectant pas toutes les spécifications propres à ce système prévues au CGI et assorties d'une signature électronique (ou d'un cachet serveur) ne
remplissant pas les conditions prévues à l'article 96 F de l'annexe III au CGI ou au référentiel général de sécurité (RGS) de niveau deux ou trois étoiles.
40
Seuls les assujettis ayant recours à la signature électronique (ou cachet serveur) "qualifiée"
ou admise par l'administration comme équivalente à une signature "qualifiée" ou à l'EDI respectant toutes les spécifications propres à ce système prévues au code général des impôts, tels qu'ils sont
définis aux BOI-TVA-DECLA-30-20-30-30 et BOI-TVA-DECLA-30-20-30-40, ne sont pas tenus de mettre en place des contrôles établissant une piste
d'audit fiable entre les factures émises et reçues et la livraison de biens ou la prestation de services qui en est le fondement.
I. Nature et modalités des contrôles mis en place par les assujettis
50
Il appartient à chaque assujetti de déterminer, en fonction de sa propre organisation,
l'ampleur et les moyens des contrôles qu'il doit mettre en place pour garantir l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures émises et reçues.
La taille de l'entreprise, la nature de son activité, ses systèmes d'informations, la
volumétrie des factures qu'elle émet et qu'elle reçoit sont des paramètres à prendre en compte pour déterminer le niveau adéquat de contrôles. D'autres paramètres peuvent également être pris en
considération.
Les contrôles mis en place par une très petite entreprise ou une moyenne entreprise seront
naturellement différents de ceux mis en place par une grande entreprise.
60
Les contrôles mentionnés aux II-A § 90 à 120 peuvent être intégrés au système
d'information et prendre la forme de traitements informatiques.
Ils peuvent également être réalisés sur papier ou manuellement.
Ces formes de contrôle peuvent d'ailleurs coexister au sein d'une même entreprise.
70
Dans une très petite entreprise, une comparaison manuelle des factures avec les documents
commerciaux (devis, bons de commande, bons de livraison, justificatifs de paiement) peut constituer un contrôle suffisant mis en place par l'assujetti.
Ainsi, chacun des éléments suivants doit être conservé et traçé : le devis qui devient le bon
de commande, par la suite validé, le bon de livraison (avec l'impact des retours éventuels) et enfin la facturation (également avec l'impact des avoirs éventuels).
Les contrôles établissant la piste d'audit doivent permettre de s'assurer que le passage de
l'un à l'autre des documents précité est traçable dans les deux sens.
80
Conformément à
l'article L. 13 D du livre des procédures fiscales (LPF) et à
l'article L. 80 F du LPF, si les contrôles sont effectués sous forme dématérialisée, les contribuables sont tenus de
les présenter à l'administration sous cette forme.
Les agents de l'administration peuvent prendre copie des informations ou documents de ces
contrôles et de leur documentation par tout moyen et sur tout support.
Ces éléments peuvent être présentés à l'administration, à sa demande, sous format papier.
II. Objectifs des contrôles établissant une piste d'audit fiable et caractéristiques de la piste d'audit fiable
A. Objectifs des contrôles établissant une piste d'audit fiable
90
Les contrôles établissant la piste d'audit sont organisés et permanents. Ils sont choisis par
l'entreprise et mis en œuvre sous sa responsabilité :
- pour garantir les conditions d'authenticité, d'intégrité et de lisibilité des factures ;
- pour maîtriser le fonctionnement de son système d'émission, de transmission et de réception
des factures ;
- pour garantir que les factures émises et reçues correspondent à la réalisation d'une
livraison de biens ou d'une prestation de services effectivement réalisée.
Les contrôles doivent permettre à l’assujetti de vérifier si la substance de la facture est
correcte c’est-à-dire si la prestation rendue ou le bien livré est bien conforme à la présentation qui en est faite sur la facture (en quantité et en qualité) et si l’émetteur de cette dernière
dispose dès lors d’un droit à paiement.
Autrement dit, ils permettent d'établir le lien entre une facture, justificatif comptable et
fiscal, et la réalité de l'opération facturée.
Par ailleurs, ils doivent être mis en place dès lors qu'un processus de facturation existe
dans l'entreprise et être mis à jour à chaque changement dans l'organisation des contrôles.
100
Tant chez l'émetteur que chez le récepteur de la facture, les contrôles doivent garantir la
réalité des opérations et permettre à l'assujetti qui les a mis en place de s’assurer :
- que les données relatives à la facture sont complètes et exactes et qu'elles n'ont pas été
modifiées ;
- que la facture est adressée à la bonne personne et au bon moment ;
- que la facture ne fait pas l'objet d'un double traitement ou enregistrement ;
- que les mentions obligatoires figurent sur la facture ;
- que la facture correspond à une opération économique, comptable et financière réelle et que
l'ensemble des transactions a été pris en compte dans l'ordre chronologique ;
- que les opérations sont traitées dans le respect de la législation en vigueur ;
- que les risques significatifs, qu'ils soient opérationnels (défaillance du système
informatique de facturation qui émet des factures dont les mentions sont inexactes) ou financiers (système informatique de facturation générant des factures d'un montant erroné), sont pris en compte
c'est-à-dire identifiés et maîtrisés.
110
Les contrôles mis en place lors du processus d'émission et de réception de facturation
électronique doivent également permettre :
- de protéger les fichiers de factures de tout dommage potentiel et d’informer l'assujetti si
une difficulté se produit ;
- d’être en mesure de démontrer que l'assujetti possède une solution pour faire face à une
panne du système ou à une perte des données.
120
Les contrôles mis en place par l'émetteur des factures doivent, en outre, permettre de :
- veiller à ne pas envoyer accidentellement des duplicatas de factures ;
- conserver un chemin d'audit entre le ou les systèmes générant les factures et les
applications internes permettant de les transmettre.
B. La piste d'audit fiable
1. Objectifs de la piste d'audit
130
La piste d'audit doit permettre :
- de reconstituer, dans un ordre chronologique la totalité du processus de facturation, depuis
son origine (par exemple, le bon de commande) jusqu'au document facture c'est-à-dire de reconstituer le processus documenté (bons de commande, bons de livraisons, extraits de compte...) d'une
opération et de relier les différents documents de ce processus ;
- de garantir que la facture émise ou reçue reflète l'opération qui a eu lieu, en permettant
d'établir un lien entre la facture et la livraison de biens ou la prestation de services qui la fonde ;
- de justifier toute opération par une pièce d’origine à partir de laquelle il doit être
possible de remonter par un cheminement ininterrompu à la facture et réciproquement.
140
Dans tous les cas, le point de départ de la piste d'audit fiable doit correspondre au point de
départ du processus de facturation.
La piste d'audit peut être constituée de documents établis par l'entreprise elle-même (devis,
bon de commande) ou par des tiers (extraits de compte).
2. Fiabilité de la piste d'audit
150
La piste d'audit doit correspondre aux processus qui ont réellement eu lieu. Par exemple, le
bon de commande doit correspondre à une commande effectivement passée.
Elle est considérée comme fiable lorsque l'administration peut établir le lien entre les
pièces justificatives, et entre celles-ci et les opérations réalisées.
3. Piste d'audit et chemin de révision
160
Le chemin de révision est défini par l'article 410-3 du plan comptable général (PCG)
disponible sur le site www.anc.gouv.fr à la rubrique Normes françaises/ Règlementation
sectorielle / Plan comptable général. Ce dernier prévoit que l'organisation des comptabilités informatisées doit permettre de reconstituer à partir des pièces justificatives appuyant des données
entrées (écritures comptables), les éléments des comptes, états et renseignements soumis à la vérification, ou de retrouver ces données et pièces justificatives, à partir de ces comptes, états et
renseignements.
Il s'agit d'une obligation comptable à laquelle sont soumises les entreprises astreintes à
tenir une comptabilité.
Le chemin de révision permet d'établir un lien entre les écritures comptables et les pièces
justificatives.
170
En matière de facturation, la piste d'audit permet d'établir un lien vérifiable entre la
facture et une livraison de biens ou prestation de services afin de permettre de contrôler si la facture correspond à une opération qui a été effectivement réalisée.
Elle doit également permettre de garantir l'authenticité de l'origine, l'intégrité du contenu
et la lisibilité des factures.
Le chemin de révision et la piste d'audit n'ont donc pas le même objectif : justification de
l'écriture comptable pour le chemin de révision et justification de l'opération facturée pour la piste d'audit.
Le périmètre de la piste d'audit est donc plus large que celui du chemin de révision.
Toutefois, les documents constitutifs de l'un et de l'autre peuvent être identiques (devis,
bon de commande, extrait de compte...).
III. Documentation des contrôles mis en place par les assujettis
180
Les contrôles visés au 1° du VII de
l'article 289 du CGI ne requièrent pas le même degré de formalisation que le contrôle interne.
Toutefois, ces contrôles doivent être documentés c'est-à-dire être décrits, présentés et
expliqués par l'entreprise. L'objectif de la documentation est de montrer que les contrôles mis en place par l'entreprise sont effectifs et réels, et de permettre à l'administration de les appréhender
facilement lors d'un contrôle.
Le ou les documents doivent expliciter les acteurs des contrôles ainsi que leurs tâches
respectives (qui contrôle les documents et données, à quel moment et selon quelles modalités ?).
190
Ces documents relatifs aux contrôles doivent être élaborés au moment de la mise en place de la
piste d'audit par l'entreprise et doivent retracer toutes les étapes du processus de facturation.
La documentation doit présenter toutes les instances du circuit de l'information depuis
l'événement qui est à l'origine du processus de facturation jusqu'à la facture émise ou reçue.
Les agents de l'administration peuvent en prendre copie lors de la réalisation des contrôles.
200
L'exigence de l'administration quant à la description de ces contrôles dépend de la taille des
entreprises (chiffre d'affaires réalisé, nombre de salariés...), de la volumétrie des factures émises et reçues et des moyens employés (humains et financiers) dans la réalisation de ces contrôles.
Ainsi, une documentation synthétique pourra être jugée suffisante dans les petites et moyennes
entreprises (PME) tandis qu'une documentation plus détaillée sera attendue des très grandes entreprises.
210
Exemple : une présentation orale assortie d'une démonstration concrète suffira à
la description des contrôles mis en place par une très petite entreprise (TPE) et réalisés par un seul acteur, consistant en un recoupement manuel des factures avec les documents commerciaux.
220
Lorsque les contrôles sont réalisés sous forme dématérialisée, les documents suivants doivent
être présentés à l'administration, notamment dans une grande entreprise :
- la cartographie des applications informatiques impliquées dans le processus de facturation
et les habilitations de sécurité y afférentes ;
- les structures des fichiers utilisés et leur mode d'alimentation ;
- les tables de codification des données et les paramétrages utilisés ;
- les modalités de stockage et d'archivage des données ;
- le schéma de circulation des informations et les modalités d'échange et de validation des
informations avec les tiers ;
- les modalités d'injection des informations dans la comptabilité et les contrôles effectués
pour s'assurer de leur cohérence (périodicité, étendue et nature) ;
- la liste des anomalies et les processus de correction des erreurs. | Bulletin officiel des finances publiques - impôts | BOI-TVA-DECLA-30-20-30-20 | https://bofip.impots.gouv.fr/bofip/8865-PGP.html/identifiant=BOI-TVA-DECLA-30-20-30-20-20180207 | 2018-02-07 00:00:00 | 90d3507243889f7e93e24d00400eb37876673ee5c3ba0d8fedc5438f1062bb9c | [
-0.06355616450309753,
0.02567869983613491,
0.028316359966993332,
0.03881632164120674,
-0.0012512083631008863,
-0.011085470207035542,
-0.034427061676979065,
0.0024454444646835327,
0.0307440347969532,
-0.040414612740278244,
-0.05065048858523369,
0.029874291270971298,
-0.000734799075871706,
-0.02486443892121315,
-0.03912331908941269,
0.06576955318450928,
0.111275814473629,
0.03246975317597389,
-0.01180662028491497,
0.005383595358580351,
0.06329955160617828,
-0.0002195728593505919,
0.02449185587465763,
0.011540703475475311,
0.00903639942407608,
0.057815976440906525,
-0.011173211969435215,
-0.08883482962846756,
-0.10177300870418549,
0.022817332297563553,
-0.025261206552386284,
-0.0863923579454422,
0.05595248192548752,
0.09883856028318405,
0.06134803965687752,
-0.013052093796432018,
0.00004888833063887432,
0.062028881162405014,
-0.011473734863102436,
0.020978668704628944,
-0.009638707153499126,
0.024742888286709785,
0.03258814662694931,
-0.0014223323669284582,
-0.026788676157593727,
0.04084350913763046,
0.00239271461032331,
0.01653253473341465,
-0.02670338749885559,
0.014640040695667267,
-0.018767399713397026,
0.016933463513851166,
0.08640694618225098,
0.03245217725634575,
-0.014213524758815765,
0.009703850373625755,
-0.0013791673118248582,
-0.0028266410809010267,
0.07654203474521637,
-0.0350622832775116,
-0.020052801817655563,
-0.002339618746191263,
-0.05393388867378235,
-0.05415528640151024,
-0.01093123760074377,
-0.009647189639508724,
0.030007973313331604,
-0.017218012362718582,
0.0661388412117958,
0.0528145395219326,
-0.010321046225726604,
0.051585011184215546,
-0.007334560621529818,
0.022714802995324135,
0.07631317526102066,
0.04428844526410103,
-0.027067620307207108,
0.015790356323122978,
-0.08949507772922516,
0.012383487075567245,
0.016923164948821068,
-0.018484946340322495,
0.0678565576672554,
0.034746456891298294,
-0.01789359375834465,
-0.06331286579370499,
0.03326529636979103,
-0.09574996680021286,
-0.03470335155725479,
-0.0029183903243392706,
0.006239278241991997,
0.05013493075966835,
-0.06353271007537842,
0.04146561399102211,
-0.019892914220690727,
0.06149311736226082,
-0.04655715450644493,
0.03295804187655449,
0.0645335242152214,
0.0085152518004179,
-0.05256292596459389,
-0.029040386900305748,
-0.0078453803434968,
0.012389186769723892,
0.035808634012937546,
0.04184073209762573,
0.034720342606306076,
-0.03167738392949104,
-0.004980467259883881,
0.07229895889759064,
-0.0245478805154562,
-0.05817373842000961,
-0.07815005630254745,
0.015323080122470856,
-0.005264474544674158,
0.01904505491256714,
0.05144955590367317,
0.01309932954609394,
0.040639933198690414,
0.03978750482201576,
-0.01737920753657818,
-0.047323331236839294,
0.0021917475387454033,
-0.028374027460813522,
-0.0934661477804184,
0.022891798987984657,
-0.057615697383880615,
-0.010524949990212917,
-0.009888337925076485,
-0.03168012201786041,
0.04006262123584747,
-0.0014476542128250003,
-0.03923708572983742,
0.006089553236961365,
-0.04768000543117523,
-0.058486875146627426,
0.0441315732896328,
0.029102666303515434,
0.0161758866161108,
-0.010375484824180603,
-0.02779807522892952,
-0.04676898568868637,
-0.004940248094499111,
0.06241028010845184,
0.02623530849814415,
0.03558587282896042,
-0.04918305575847626,
-0.11818704009056091,
0.05099211260676384,
0.043486177921295166,
-0.015599784441292286,
0.031631577759981155,
0.028424715623259544,
-0.03569371998310089,
0.012391180731356144,
-0.02103075012564659,
-0.030954880639910698,
0.05293066427111626,
0.02786659263074398,
-0.009435247629880905,
0.010815290734171867,
0.07746060937643051,
0.007783378940075636,
-0.013623500242829323,
0.051334016025066376,
-0.004473937675356865,
-0.005730134900659323,
0.01580905355513096,
0.03757472708821297,
0.013978628441691399,
-0.045579634606838226,
0.05811617895960808,
0.0111779710277915,
-0.021948164328932762,
-0.015037725679576397,
-0.007551057264208794,
-0.010451695881783962,
0.0038352543488144875,
-0.03751204535365105,
0.04001889005303383,
-0.05108874291181564,
-0.07928597182035446,
0.013385863974690437,
-0.01930476538836956,
-0.022452497854828835,
0.01521970983594656,
-0.03641707822680473,
0.017881719395518303,
-0.044557806104421616,
0.013196473009884357,
-0.043581947684288025,
-0.017460748553276062,
-0.06441618502140045,
0.026499683037400246,
-0.010699331760406494,
-0.005426172632724047,
-0.004701070487499237,
-0.0060083805583417416,
0.048164550215005875,
-0.03911787271499634,
-0.025265557691454887,
0.046558134257793427,
-0.045661963522434235,
0.017746159806847572,
-0.035411473363637924,
-0.041907843202352524,
0.018839480355381966,
0.05389970913529396,
0.053490132093429565,
-0.0490628182888031,
0.03616418316960335,
-0.038288652896881104,
0.030308406800031662,
0.04745296761393547,
-0.026868781074881554,
-0.03343505784869194,
-0.008613389916718006,
-0.01867394708096981,
-0.009822322055697441,
-0.010638647712767124,
0.013634822331368923,
-0.052130330353975296,
-0.09198197722434998,
-0.029669204726815224,
0.01233727391809225,
0.01291501335799694,
-0.01392698660492897,
0.048883333802223206,
-0.048699941486120224,
-0.06703457236289978,
0.04245849698781967,
-0.005715380422770977,
-0.04192645475268364,
0.024979714304208755,
-0.0443265438079834,
0.03483821079134941,
-0.01031406968832016,
0.026672150939702988,
-0.07633636891841888,
-0.034917961806058884,
0.02870577573776245,
0.06237499415874481,
0.044809579849243164,
0.025424357503652573,
0.03643582761287689,
-0.013462287373840809,
0.02235209010541439,
-0.05226060003042221,
-0.010000808164477348,
0.027517646551132202,
-0.018329966813325882,
0.029717745259404182,
-0.0341578871011734,
-0.013609075918793678,
-0.02269902266561985,
-0.02652495913207531,
0.015890220180153847,
-0.008614294230937958,
-0.013739913702011108,
0.001329360413365066,
-0.03198961168527603,
-0.022865410894155502,
-0.054527122527360916,
-0.00021306097914930433,
-0.017137523740530014,
-0.08930029720067978,
0.027741774916648865,
0.028329575434327126,
-0.023295331746339798,
-0.052241697907447815,
-0.01023167185485363,
-0.038033656775951385,
0.010730047710239887,
0.04969407245516777,
0.019109312444925308,
0.0059382314793765545,
0.030599495396018028,
-0.03389733284711838,
0.04585365578532219,
0.0013117932248860598,
0.05075560137629509,
-0.018166914582252502,
-0.0864066630601883,
-0.03252094238996506,
-0.031403664499521255,
0.06171746924519539,
0.014493852853775024,
0.00724105816334486,
-0.026809778064489365,
0.10614611208438873,
-0.040286172181367874,
0.007614951115101576,
-0.010201782919466496,
0.06580398231744766,
0.031425539404153824,
0.033011384308338165,
0.012168729677796364,
0.048373498022556305,
-0.006203319411724806,
0.01476131472736597,
-0.0422680526971817,
0.009230452589690685,
0.018268026411533356,
0.00976573210209608,
-0.05625029280781746,
-0.007336391136050224,
-0.04208877310156822,
-0.011860037222504616,
-0.00020748242968693376,
0.02432835102081299,
-0.02044937014579773,
-0.01711793802678585,
-0.0011030299356207252,
-0.020363306626677513,
0.025721022859215736,
-0.012933232821524143,
-0.0297977477312088,
0.03700955957174301,
-0.049471165984869,
-0.003887545084580779,
-0.007246639113873243,
0.03125956654548645,
-0.00797432754188776,
0.041405774652957916,
0.007298627868294716,
-0.02710098773241043,
0.07183049619197845,
0.023304834961891174,
-0.054140448570251465,
-0.013813436962664127,
0.007514856290072203,
0.005602241959422827,
0.021855564787983894,
-0.012502368539571762,
0.028876738622784615,
0.02333785779774189,
0.04927044361829758,
-0.04995829984545708,
0.0023992995265871286,
0.033190540969371796,
-0.008796236477792263,
0.030548330396413803,
-0.06540199369192123,
-0.018986254930496216,
0.06165236234664917,
-0.0442008301615715,
-0.0125157805159688,
-0.018722141161561012,
0.01255333237349987,
-0.019794311374425888,
0.003666708944365382,
0.03894136846065521,
0.010373956523835659,
0.0773441344499588,
0.010275804437696934,
-0.05736500397324562,
-0.07010345160961151,
0.040747374296188354,
-0.057405415922403336,
0.03800502419471741,
0.005600220523774624,
0.03620130568742752,
0.004993919283151627,
0.007091916166245937,
0.041258133947849274,
0.007074072025716305,
0.002682008780539036,
0.005918698385357857,
0.014769325964152813,
0.013242979533970356,
0.016479119658470154,
0.0068604047410190105,
-0.013940557837486267,
0.014135736972093582,
-0.04007430374622345,
0.009929758496582508,
0.013450955040752888,
0.05151623487472534,
-0.03005683608353138,
0.027809863910079002,
0.008251468650996685,
-0.06639693677425385,
0.01659381575882435,
0.029041249305009842,
0.024709904566407204,
-0.004490833729505539,
-0.02986750192940235,
-0.02259436808526516,
-0.03573422506451607,
-0.0003048081125598401,
-0.018991295248270035,
-0.021599402651190758,
0.010398774407804012,
0.027500445023179054,
0.01008235290646553,
-0.0060575008392333984,
-0.002888255985453725,
-0.011550531722605228,
-0.03401452675461769,
0.04549058899283409,
-0.03467636927962303,
-0.0031370942015200853,
0.07302778214216232,
-0.006565093528479338,
0.0022219629026949406,
-0.05269904434680939,
0.032545749098062515,
-0.04165505990386009,
0.02064722403883934,
-0.004428492859005928,
-0.03542308136820793,
-0.0011256171856075525,
-0.0031271816696971655,
-0.03458243981003761,
-0.02541382610797882,
0.05072038248181343,
0.01915774680674076,
0.05476582422852516,
0.15570993721485138,
-0.04943085461854935,
0.026115359738469124,
0.014990136958658695,
0.03561445698142052,
-0.0211685448884964,
-0.0152744734659791,
0.002725346712395549,
0.04136111959815025,
0.0294091384857893,
0.019656037911772728,
0.024257708340883255,
-0.08637083321809769,
0.02260255254805088,
-0.02227204106748104,
-0.009220903739333153,
-0.03231928497552872,
0.03222693130373955,
-0.01806880533695221,
-0.09475613385438919,
0.003886990714818239,
-0.018626248463988304,
0.04809937998652458,
0.033443011343479156,
0.016815917566418648,
-0.022755855694413185,
0.0035907228011637926,
0.02276596985757351,
0.04795056954026222,
-0.009980845265090466,
-0.014201370999217033,
0.06559999287128448,
-0.09900850057601929,
0.028304656967520714,
0.05595342442393303,
-0.014075522311031818,
0.016910506412386894,
-0.036547813564538956,
-0.038957007229328156,
0.02482464164495468,
0.0016151482705026865,
-0.0321589857339859,
-0.025400662794709206,
0.01727370172739029,
-0.017451245337724686,
-0.03941639885306358,
0.02471943013370037,
-0.055907636880874634,
0.007635571528226137,
0.07330462336540222,
0.002331255469471216,
0.023080093786120415,
0.014077232219278812,
0.006593440193682909,
-0.003441352630034089,
0.006691045127809048,
-0.00408907700330019,
0.01477823406457901,
-0.020663253962993622,
0.03861954063177109,
-0.008971932344138622,
-0.014536431059241295,
0.018945926800370216,
-0.004470997489988804,
-0.021712319925427437,
0.02008146420121193,
0.03972148522734642,
0.021975329145789146,
-0.07173416018486023,
-0.06433849781751633,
0.05610627308487892,
-0.013969577848911285,
-0.04016430675983429,
0.0010812777327373624,
0.02364969067275524,
-0.044132132083177567,
0.008655320852994919,
0.07953429967164993,
0.02115287072956562,
-0.026852725073695183,
0.0007299548597075045,
-0.02210593782365322,
-0.038044627755880356,
-0.025359369814395905,
-0.02537894807755947,
0.019619043916463852,
-0.0075950222089886665,
0.004770427942276001,
-0.0024781867396086454,
-0.040510211139917374,
0.012645022943615913,
-0.036939479410648346,
-0.018769090995192528,
-0.01862986572086811,
-0.07040192186832428,
-0.04663675278425217,
-0.04517295956611633,
0.0009212117874994874,
-0.07150742411613464,
0.05687670782208443,
0.004026994574815035,
0.043158795684576035,
0.0174369178712368,
0.036934733390808105,
-0.0045537217520177364,
-0.0009326201980002224,
0.034276582300662994,
-0.03070320561528206,
0.013955548405647278,
-0.009268466383218765,
0.0013661967823281884,
-0.024670444428920746,
0.023450639098882675,
-0.04977602884173393,
0.008125662803649902,
0.04070962965488434,
-0.02449028193950653,
0.019066259264945984,
0.024588992819190025,
0.09048982709646225,
0.006064290646463633,
-0.026892587542533875,
-0.06312671303749084,
-0.022647090256214142,
0.06158994510769844,
0.002380858873948455,
0.02436186745762825,
-0.04144821688532829,
0.016020646318793297,
-0.038245636969804764,
-0.014078084379434586,
0.010953236371278763,
0.059443213045597076,
0.08279340714216232,
0.010960216633975506,
0.02863156795501709,
-0.016911428421735764,
-0.06635600328445435,
0.027165599167346954,
-0.02085358276963234,
-0.0013471838319674134,
0.03629828616976738,
-0.025064947083592415,
0.004449948668479919,
-0.004517526365816593,
0.024077560752630234,
0.053524527698755264,
-0.0033437120728194714,
-0.008634830825030804,
0.044569287449121475,
0.022220859304070473,
0.026476196944713593,
-0.034537263214588165,
-0.05817559361457825,
0.022996321320533752,
-0.0259992815554142,
-0.010544916614890099,
0.02084049955010414,
-0.005972784012556076,
-0.00250603212043643,
-0.04621385037899017,
-0.017280980944633484,
-0.03379986435174942,
0.00915045291185379,
0.004820631816983223,
0.0012409426271915436,
-0.04247204586863518,
-0.016877634450793266,
-0.025339052081108093,
0.010882931761443615,
0.015155463479459286,
0.01782553270459175,
-0.00008652916585560888,
0.03759347274899483,
0.04048733785748482,
-0.03868800401687622,
0.052214402705430984,
0.013915000483393669,
-0.00897679477930069,
-0.026341626420617104,
-0.00915091298520565,
-0.0013256794773042202,
0.00036778743378818035,
-0.03808927536010742,
0.05028863251209259,
-0.008429843001067638,
0.00909397192299366,
0.03550274670124054,
0.035295553505420685,
-0.05327903851866722,
-0.020148344337940216,
0.003962552174925804,
-0.016542434692382812,
0.015179885551333427,
0.036950692534446716,
0.011455913074314594,
-0.022913528606295586,
0.015587368048727512,
0.016927611082792282,
-0.017439765855669975,
-0.04759557917714119,
0.021086953580379486,
-0.011984208598732948,
0.02967938780784607,
0.05062391981482506,
-0.02175491489470005,
-0.02199692837893963,
0.04005317762494087,
-0.01586897298693657,
-0.01839599944651127,
-0.0846707820892334,
-0.0172199048101902,
-0.019521791487932205,
0.018064267933368683,
-0.0049970378167927265,
0.01561005413532257,
-0.01847667619585991,
-0.07145224511623383,
-0.0779411792755127,
-0.009835242293775082,
0.04119304567575455,
-0.03968670219182968,
0.019689340144395828,
0.06254313141107559,
-0.01026287954300642,
0.03578450158238411,
0.032834045588970184,
0.04856713488698006,
0.03110988438129425,
0.009502922184765339,
-0.012573705986142159,
0.007129669655114412,
0.03919398784637451,
-0.008632708340883255,
0.02295733615756035,
0.04995401203632355,
-0.007458151318132877,
0.0374838188290596,
-0.036773260682821274,
0.010522260330617428,
0.006953434087336063,
0.036932241171598434,
0.017442667856812477,
-0.02431653067469597,
0.03173879534006119,
0.006057442631572485,
-0.04722382873296738,
0.00020548862812574953,
0.011022691614925861,
0.010285320691764355,
0.03808062896132469,
0.05225882679224014,
0.00914069451391697,
-0.032315101474523544,
0.019832778722047806,
-0.020588122308254242,
0.013428057543933392,
0.007135186344385147,
-0.01809798739850521,
-0.039710305631160736,
-0.03529851511120796,
0.007313242647796869,
-0.010740039870142937,
-0.023868536576628685,
0.0008252866682596505,
0.008398465812206268,
-0.03458205237984657,
-0.03400563448667526,
-0.021012017503380775,
0.03784744814038277,
0.005343104712665081,
0.012379409745335579,
0.0015574981225654483,
0.027772868052124977,
0.00626470847055316,
-0.03225351497530937,
0.015740664675831795,
-0.032823432236909866,
-0.0015972517430782318,
-0.010105776600539684,
-0.015365060418844223,
0.04221450537443161,
0.015091652050614357,
-0.016033194959163666,
0.019489582628011703,
0.014802282676100731,
-0.013428093865513802,
0.0354342944920063,
0.018816504627466202,
0.013278226368129253,
0.017282472923398018,
0.018472567200660706,
0.029372919350862503,
-0.022103240713477135,
0.0010991841554641724,
0.019002143293619156,
-0.03486582636833191,
-0.042746346443891525,
0.019914846867322922,
0.0296254213899374,
0.028172651305794716,
0.08263296633958817,
-0.028426257893443108,
0.04325239360332489,
0.004688936751335859,
0.00299418275244534,
0.007810055278241634,
0.03828178718686104,
-0.005599495489150286,
0.050926223397254944,
-0.010560492984950542,
0.0013295143144205213,
0.009723649360239506,
0.007186638657003641,
-0.0028488279785960913,
0.06705240160226822,
0.04911743104457855,
-0.029082413762807846,
0.09726689010858536,
0.03664854168891907,
-0.016436252743005753,
0.03122602589428425,
0.014191248454153538,
-0.013194006867706776,
0.0015924391336739063,
-0.0052746064029634,
-0.060032427310943604,
-0.020194754004478455,
0.05966051295399666,
-0.02962796576321125,
0.010452060028910637,
0.02327250875532627,
-0.0542214997112751,
0.025218946859240532,
0.015887105837464333,
0.06988438963890076,
0.03909723460674286,
0.008647005073726177,
0.0051730633713305,
-0.003880643518641591,
0.05254235118627548,
-0.002560353372246027,
0.04947241023182869,
-0.04666343331336975,
0.05751105770468712,
0.015817534178495407,
-0.039959896355867386,
-0.047425270080566406,
-0.03099670074880123,
-0.02102428860962391
] |
L'article 234 nonies
du code général des impôts (CGI) institue une contribution sur les revenus retirés de la location de locaux situés dans des immeubles achevés depuis quinze ans au moins au 1er janvier
de l'année d'imposition.
Dans la présente division est commentée la contribution annuelle sur les revenus locatifs (CRL)
(titre 2, BOI-RFPI-CTRL-20).
Remarque : La taxe sur les loyers élevés des logements de petite surface (dite «
taxe Apparu »), codifiée à l'article 234 du CGI est abrogée, pour les loyers perçus à compter du 1er janvier 2020,
par le 1° du I de
l'article
21 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020. Pour consulter les commentaires antérieurs concernant cette imposition, il convient de se reporter au
BOI-RFPI-CTRL-10. | Bulletin officiel des finances publiques - impôts | BOI-RFPI-CTRL | https://bofip.impots.gouv.fr/bofip/9388-PGP.html/identifiant=BOI-RFPI-CTRL-20200506 | 2020-05-06 00:00:00 | 5cf0105d07c011fe685c8d4e0bf0cd322214e7482329c4c624050e6528961f79 | [
-0.04594631865620613,
-0.014160620979964733,
-0.05039867386221886,
0.07144677639007568,
-0.009388316422700882,
-0.045167483389377594,
-0.023171955719590187,
0.09199365973472595,
0.028722917661070824,
-0.07339608669281006,
-0.04690691828727722,
-0.007289740722626448,
-0.06760501861572266,
-0.055851973593235016,
-0.040397826582193375,
0.023622889071702957,
0.06302276253700256,
0.09112008661031723,
-0.03266966715455055,
0.03054910898208618,
0.048341091722249985,
0.0004979263176210225,
-0.020509054884314537,
0.07241073995828629,
-0.005892049055546522,
0.08271227777004242,
0.05956067889928818,
-0.06591537594795227,
0.0334581695497036,
-0.04142967611551285,
0.0020722211338579655,
-0.05847303941845894,
-0.004431775771081448,
0.05525873601436615,
0.02639974281191826,
-0.07079602777957916,
-0.036916282027959824,
0.027573896571993828,
-0.018846586346626282,
-0.01849374920129776,
0.01855352520942688,
0.04558412730693817,
0.04904671385884285,
0.08282265812158585,
-0.010916021652519703,
0.03189903125166893,
-0.03280489891767502,
0.09793949872255325,
-0.04184066876769066,
0.0336565338075161,
-0.002318810438737273,
0.027477124705910683,
-0.00048388392315246165,
0.030349988490343094,
-0.016355888918042183,
0.0018106079660356045,
-0.09365540742874146,
0.06551326811313629,
0.10200440138578415,
-0.0427081361413002,
-0.0371926985681057,
-0.0016945601673796773,
0.012222547084093094,
0.03803441300988197,
-0.0031299886759370565,
-0.0029245493933558464,
0.01024719700217247,
-0.028590666130185127,
0.16062869131565094,
-0.026842007413506508,
-0.002019596518948674,
-0.014222409576177597,
0.012528790161013603,
0.03558161482214928,
0.029139040037989616,
0.05773695558309555,
-0.0016477338504046202,
0.030690813437104225,
0.019441822543740273,
0.008221643045544624,
-0.05544170364737511,
-0.01078111957758665,
-0.018177291378378868,
0.026556801050901413,
-0.021039694547653198,
-0.03375638648867607,
-0.045743245631456375,
0.00533727603033185,
-0.04085393622517586,
0.01787778176367283,
0.0015502474270761013,
0.053658802062273026,
0.01923123188316822,
-0.05392538756132126,
0.002728276653215289,
-0.008593812584877014,
0.003055051900446415,
-0.020130934193730354,
0.08830343186855316,
0.030954664573073387,
-0.004511908628046513,
0.03311163932085037,
0.009079545736312866,
-0.029790999367833138,
-0.02564981020987034,
-0.02932119183242321,
0.029901903122663498,
-0.01339329406619072,
-0.006469300948083401,
0.020349228754639626,
-0.048835039138793945,
0.026327308267354965,
-0.04933536797761917,
-0.04183235019445419,
-0.010402538813650608,
0.06063465774059296,
-0.024830402806401253,
-0.009378143586218357,
0.08192045986652374,
0.04404199868440628,
-0.019430067390203476,
-0.008573286235332489,
0.004075019620358944,
-0.014407667331397533,
-0.05061635002493858,
-0.02965499646961689,
0.033597223460674286,
0.01876317337155342,
0.010397248901426792,
-0.04481116309762001,
0.05326566472649574,
0.027783000841736794,
-0.004523007664829493,
-0.018194470554590225,
-0.029319344088435173,
0.005179276689887047,
0.0017881811363622546,
0.025661980733275414,
0.023071641102433205,
-0.012463675811886787,
-0.112016960978508,
0.002306256676092744,
-0.03281573951244354,
-0.012887579388916492,
-0.0441335067152977,
0.03487401828169823,
0.014999737963080406,
0.01716991886496544,
0.02209526114165783,
-0.027440061792731285,
-0.011229944415390491,
0.0221908800303936,
0.007898838259279728,
-0.019741225987672806,
0.02531314641237259,
-0.049488045275211334,
-0.06894253939390182,
0.039605092257261276,
-0.040530841797590256,
-0.03831556811928749,
0.05684668943285942,
0.06094890087842941,
0.030272945761680603,
-0.03149982541799545,
-0.06079629436135292,
-0.02457369863986969,
0.03571458160877228,
0.03484730422496796,
-0.011221272870898247,
0.018265537917613983,
-0.027196301147341728,
0.03838638216257095,
0.032527532428503036,
-0.027153566479682922,
-0.03676457330584526,
-0.0255220215767622,
-0.01702885888516903,
-0.08055809885263443,
-0.012787695974111557,
0.08460668474435806,
-0.033583223819732666,
-0.057515863329172134,
-0.0691058561205864,
-0.030125653371214867,
0.05347270146012306,
0.06971763074398041,
0.014385268092155457,
-0.05441897734999657,
-0.01593313179910183,
-0.015603387728333473,
-0.02024993672966957,
-0.00586481299251318,
-0.05431893467903137,
0.01304499339312315,
0.009754370898008347,
-0.07798711955547333,
-0.05873492360115051,
0.05686911568045616,
-0.0020656923297792673,
0.01120784692466259,
-0.02161337062716484,
0.00653708865866065,
0.05245253071188927,
0.018703190609812737,
0.031063755974173546,
-0.03799362853169441,
-0.006773381028324366,
0.039272911846637726,
-0.047055769711732864,
-0.016882572323083878,
0.003580499207600951,
-0.018178099766373634,
0.01101907342672348,
0.009098123759031296,
-0.031153565272688866,
-0.048142556101083755,
-0.015414473600685596,
-0.032035745680332184,
0.02886955626308918,
-0.0791957825422287,
-0.010037007741630077,
0.02807212993502617,
-0.04251876845955849,
-0.04340929538011551,
0.02746875397861004,
0.030301952734589577,
-0.03671843931078911,
-0.016813937574625015,
-0.017427684739232063,
-0.018894841894507408,
0.08862762898206711,
-0.026113959029316902,
-0.005473422817885876,
0.007964633405208588,
0.00485676946118474,
-0.030565708875656128,
-0.016927847638726234,
0.030258074402809143,
0.03858684003353119,
-0.018415676429867744,
0.03337674215435982,
-0.02422780729830265,
0.0940643846988678,
0.00367180909961462,
0.07847436517477036,
-0.016281094402074814,
-0.009905435144901276,
-0.00972843635827303,
-0.03626718372106552,
0.10513854771852493,
-0.024877654388546944,
0.010617389343678951,
-0.01810242421925068,
0.00949094444513321,
-0.06802469491958618,
-0.025803685188293457,
-0.00219177408143878,
-0.026678215712308884,
0.0438481830060482,
-0.0029981720726937056,
-0.03140019252896309,
-0.02430339902639389,
0.0079477084800601,
0.02659277617931366,
0.04176318272948265,
-0.05752124637365341,
0.02567453309893608,
0.013447273522615433,
-0.004236037377268076,
0.024087967351078987,
-0.06043963134288788,
0.07010113447904587,
0.028918927535414696,
0.052514709532260895,
-0.03896794095635414,
0.0073615554720163345,
-0.06498721987009048,
-0.0028618499636650085,
0.030595583841204643,
0.014776931144297123,
-0.013262758031487465,
-0.012939522974193096,
-0.0403481051325798,
0.00034462084295228124,
-0.002350990427657962,
0.019041821360588074,
0.010263600386679173,
0.02160583809018135,
-0.015172271989285946,
-0.014894376508891582,
0.035847827792167664,
0.0005587295745499432,
-0.06872023642063141,
0.05719485506415367,
0.02718173898756504,
0.014067416079342365,
-0.024967936798930168,
0.033634308725595474,
0.012789472006261349,
-0.006234063301235437,
0.04015876352787018,
-0.0009347921004518867,
-0.006200167816132307,
-0.03197002410888672,
-0.047080304473638535,
-0.028909893706440926,
-0.022522469982504845,
-0.04712841659784317,
-0.031125763431191444,
0.030599622055888176,
-0.047290973365306854,
0.01933833211660385,
-0.045403387397527695,
-0.009415647014975548,
0.052763838320970535,
0.013192052952945232,
0.02167026698589325,
0.009192338213324547,
0.032081298530101776,
-0.0033090764191001654,
-0.006899192463606596,
0.0936056450009346,
0.008888511918485165,
0.021277427673339844,
-0.06558087468147278,
-0.007829065434634686,
0.039485517889261246,
0.019616998732089996,
-0.0474083349108696,
0.007403377443552017,
-0.026383856311440468,
0.05149083584547043,
0.035006143152713776,
-0.0323423370718956,
0.01266759354621172,
-0.00266569503583014,
0.009865900501608849,
-0.03798625245690346,
0.026598963886499405,
0.03945798799395561,
0.003327950369566679,
-0.057321272790431976,
-0.08539752662181854,
0.011484355665743351,
0.0403299517929554,
0.00938897579908371,
0.06686712056398392,
-0.009348880499601364,
0.025516359135508537,
0.004628712777048349,
0.0028545893728733063,
-0.006158136297017336,
-0.039304815232753754,
0.10550383478403091,
0.017600154504179955,
-0.007334718015044928,
-0.0066804541274905205,
0.03032982349395752,
0.018760060891509056,
-0.010715500451624393,
0.022295674309134483,
-0.01718851551413536,
0.017963957041502,
0.012713991105556488,
0.03522975742816925,
-0.024216333404183388,
0.005813405383378267,
0.008609338663518429,
-0.0363536961376667,
0.05440616235136986,
-0.047918032854795456,
-0.03385564312338829,
0.022872982546687126,
0.025809593498706818,
-0.024873333051800728,
0.008059132844209671,
0.0022737698163837194,
0.0075436183251440525,
0.02179562672972679,
0.004206514917314053,
-0.0017908108420670033,
-0.03531152009963989,
0.010624857619404793,
0.03353428095579147,
0.025779791176319122,
0.06599214673042297,
0.01757279597222805,
-0.013832404278218746,
0.001005037920549512,
-0.040478117763996124,
0.0034715356305241585,
0.0012921647867187858,
-0.002706925617530942,
0.007170386146754026,
0.023076066747307777,
-0.036100443452596664,
-0.012051135301589966,
0.019201254472136497,
0.030003855004906654,
0.021579645574092865,
-0.02475961111485958,
0.007956847548484802,
0.06896506249904633,
-0.004800949711352587,
0.028867263346910477,
0.01306230016052723,
0.015297210775315762,
-0.029465092346072197,
-0.03664105013012886,
0.006744671147316694,
0.09675631672143936,
-0.0009478935971856117,
0.026707250624895096,
-0.03338751941919327,
-0.01782803051173687,
0.0326329804956913,
0.041394900530576706,
0.020296508446335793,
0.1264112889766693,
-0.014498142525553703,
0.011389044113457203,
0.02685275673866272,
-0.009787769056856632,
-0.02648557722568512,
-0.024993641301989555,
-0.012581328861415386,
0.049260713160037994,
0.03473212197422981,
-0.017144333571195602,
0.025240017101168633,
-0.0028974509332329035,
0.03095635026693344,
-0.029843611642718315,
0.008404224179685116,
-0.05014355108141899,
-0.05355316773056984,
-0.03788275271654129,
0.019110236316919327,
0.012686681933701038,
0.006847546435892582,
0.016147665679454803,
0.024558162316679955,
0.020925400778651237,
-0.10239934921264648,
0.007120050955563784,
-0.019055156037211418,
-0.018124766647815704,
0.0006916301208548248,
0.037194881588220596,
0.011512316763401031,
-0.013898556120693684,
0.04354241490364075,
-0.023201782256364822,
-0.02376374416053295,
-0.00010884553921641782,
0.008415673859417439,
-0.02004753053188324,
-0.013791735284030437,
-0.07271602004766464,
0.061082541942596436,
-0.022479962557554245,
-0.012390434741973877,
0.00573737733066082,
-0.023917967453598976,
0.06417141109704971,
0.0004121623351238668,
0.008078934624791145,
0.02687247097492218,
0.024908343330025673,
-0.0294200386852026,
0.02533232979476452,
0.0019544230308383703,
0.02738952450454235,
-0.031279467046260834,
-0.03487158939242363,
0.023179585114121437,
0.06110110506415367,
0.05756447836756706,
0.005608606152236462,
0.03327357769012451,
0.04047941416501999,
0.045971181243658066,
-0.004783769603818655,
0.005958286579698324,
0.004963825922459364,
0.0059556420892477036,
-0.00940535869449377,
-0.022496191784739494,
0.04819988086819649,
0.006590834818780422,
0.041475530713796616,
0.0027099912986159325,
-0.05940398573875427,
0.005884864367544651,
0.013377536088228226,
0.04550958797335625,
0.016584288328886032,
-0.04840908199548721,
-0.008496135473251343,
0.018062250688672066,
-0.0091096805408597,
-0.002832625061273575,
-0.021036289632320404,
0.06583364307880402,
-0.027142874896526337,
-0.017285054549574852,
0.03357416018843651,
0.05933613330125809,
0.003938532434403896,
0.010467776097357273,
-0.010918628424406052,
0.036539942026138306,
-0.043161675333976746,
0.018244227394461632,
-0.01745966635644436,
0.014232796616852283,
-0.03234705328941345,
0.014878520742058754,
-0.03312823548913002,
0.006868119351565838,
0.05155927315354347,
0.022309331223368645,
0.04359869658946991,
0.02408299595117569,
0.003544360399246216,
-0.0765484869480133,
0.07061639428138733,
0.04871508106589317,
0.01730678789317608,
0.034959957003593445,
0.01345951110124588,
0.025310326367616653,
0.06716650724411011,
-0.019725345075130463,
-0.005691191181540489,
0.0224699005484581,
0.0226981732994318,
0.09962207078933716,
0.013392076827585697,
0.043715544044971466,
0.03275657817721367,
0.006910549942404032,
-0.011970002204179764,
-0.03269265592098236,
-0.011575542390346527,
0.03781036660075188,
0.013888600282371044,
-0.04145239293575287,
-0.013593558222055435,
-0.030264945700764656,
0.0010701313149183989,
-0.000574667239561677,
0.05049937218427658,
-0.01579303853213787,
-0.06847192347049713,
0.01514936052262783,
-0.014983494766056538,
-0.002981304656714201,
0.015591280534863472,
0.04272422567009926,
0.02195967733860016,
-0.007775577250868082,
-0.03695855289697647,
0.04822828993201256,
0.002080749487504363,
0.029541317373514175,
0.0187979843467474,
-0.050997890532016754,
0.04557277634739876,
-0.0016247250605374575,
0.0044059716165065765,
0.043690457940101624,
-0.04017134755849838,
0.004068220499902964,
-0.010089936666190624,
-0.04515613988041878,
-0.013505554758012295,
-0.09797676652669907,
-0.05752693861722946,
-0.002718796720728278,
-0.006722164805978537,
0.016699545085430145,
-0.024820400401949883,
0.013524014502763748,
-0.04262973740696907,
0.007268999237567186,
-0.022667674347758293,
0.06222394108772278,
-0.011720246635377407,
-0.028703341260552406,
-0.025330284610390663,
0.027440575882792473,
-0.03352304920554161,
-0.012720216065645218,
0.06180848926305771,
0.0005036686197854578,
0.005398831330239773,
-0.007867276668548584,
0.03103414736688137,
0.005426392890512943,
0.02688606269657612,
-0.013265752233564854,
-0.004802564159035683,
0.005526076536625624,
0.008033300749957561,
0.019858239218592644,
0.056075893342494965,
-0.03460892289876938,
-0.037813685834407806,
0.04960399121046066,
-0.014178451150655746,
-0.03144930675625801,
0.013406438753008842,
0.0021909833885729313,
-0.018970731645822525,
0.02691570669412613,
-0.03089950606226921,
-0.03561554104089737,
0.016392212361097336,
-0.05031526833772659,
-0.010537157766520977,
0.036658186465501785,
0.024084270000457764,
-0.01337367668747902,
-0.07603368908166885,
0.0006936489371582866,
0.006668198853731155,
-0.05546099692583084,
-0.02141430228948593,
-0.04400095343589783,
-0.03917289152741432,
-0.02660643309354782,
-0.02710545063018799,
0.007442245725542307,
-0.05814920738339424,
-0.02894432283937931,
-0.01067714486271143,
-0.014556033536791801,
-0.02956145443022251,
-0.043375782668590546,
-0.025926735252141953,
0.018116803839802742,
0.021155502647161484,
0.003890975844115019,
0.0916140228509903,
0.0032649978529661894,
0.021046321839094162,
0.008376020938158035,
-0.013616708107292652,
-0.007097180001437664,
-0.00016935392341110855,
-0.04639565572142601,
-0.008433204144239426,
-0.05815647542476654,
0.045693669468164444,
-0.009260354563593864,
-0.029408732429146767,
-0.07475042343139648,
0.020154660567641258,
0.010971801355481148,
0.020635543391108513,
-0.0012870968785136938,
0.04046244919300079,
-0.0839279517531395,
-0.04579981043934822,
0.04762834310531616,
0.041212499141693115,
0.0370151661336422,
0.05134253203868866,
0.002343935426324606,
0.03106953203678131,
-0.04576142132282257,
0.010043192654848099,
-0.012391939759254456,
-0.03197930380702019,
-0.010492531582713127,
-0.011258906684815884,
-0.010232709348201752,
-0.013348780572414398,
-0.008409138768911362,
0.05921496823430061,
-0.009870079346001148,
-0.023960454389452934,
0.01154310442507267,
-0.015206195414066315,
-0.025021536275744438,
0.03302140161395073,
0.030903968960046768,
0.010274823755025864,
-0.0019512270810082555,
0.047244831919670105,
0.033582426607608795,
-0.011540446430444717,
0.029051024466753006,
0.018734697252511978,
0.00638892175629735,
-0.012103468179702759,
0.02367405779659748,
-0.03440563380718231,
0.01713699661195278,
0.08380119502544403,
-0.05656961724162102,
-0.086878202855587,
-0.01032530888915062,
-0.01201118715107441,
0.011636639013886452,
-0.01489414181560278,
-0.006898281630128622,
0.01179933175444603,
0.022382358089089394,
0.019284997135400772,
0.018392277881503105,
0.040530335158109665,
0.011967944912612438,
-0.04837898910045624,
0.014714300632476807,
-0.00285454373806715,
0.03053644485771656,
-0.0020251008681952953,
-0.0007239182014018297,
0.003977830987423658,
-0.0073668393306434155,
0.015118008479475975,
0.0337255522608757,
-0.035293180495500565,
0.01612662337720394,
-0.013254773803055286,
0.05027966573834419,
-0.01003311201930046,
-0.0727989673614502,
-0.044884517788887024,
0.008139372803270817,
-0.020698780193924904,
-0.0076447464525699615,
0.0252720657736063,
0.04977263882756233,
0.03663909062743187,
-0.04775156453251839,
-0.03644917532801628,
-0.024517029523849487,
0.0072004226967692375,
-0.006551392376422882,
0.037293896079063416,
0.007367361336946487,
0.028468646109104156,
-0.041252024471759796,
-0.034543413668870926,
-0.009174483828246593,
-0.01582649163901806,
-0.03491775691509247,
0.0027457403484731913,
0.03117087297141552,
0.0026966496370732784,
0.006199818104505539,
-0.021751798689365387,
0.004369506612420082,
-0.045583631843328476,
-0.01897577755153179,
-0.0333113931119442,
0.02165975049138069,
0.03009199909865856,
-0.069761723279953,
0.018019843846559525,
0.026916779577732086,
-0.006968169938772917,
-0.0077864681370556355,
0.035387519747018814,
-0.003926986828446388
] |
1
L'article
39 AH du code général des impôts (CGI) autorise l'amortissement exceptionnel sur vingt-quatre mois à compter de leur mise en service, des manipulateurs multi-applications reprogrammables commandés
automatiquement, programmables dans trois axes ou plus, qui sont fixés ou mobiles et destinés à une utilisation dans des applications industrielles d'automation.
L'amortissement exceptionnel des robots concerne les équipements
acquis ou fabriqués entre le 1er octobre 2013 et le 31 décembre 2016.
En outre,
l'article 39 AI du CGI autorise également l'amortissement exceptionnel sur vingt-quatre mois à compter de leur mise en
service, des équipements de fabrication additive.
L'amortissement exceptionnel des équipements de fabrication additive
concerne les équipements acquis ou fabriqués entre le 1er octobre 2015 et le 31 décembre 2017.
Ces dispositifs sont prévus en faveur des petites et moyennes entreprises (PME) et sont placés
sous encadrement de minimis.
I. Champ d'application des amortissements exceptionnels
A. Entreprises pouvant prétendre au bénéfice des amortissements exceptionnels
10
Le bénéfice de l'amortissement exceptionnel sur vingt-quatre mois mentionnés à
l'article 39 AH du CGI et à l'article 39 AI du
CGI est réservé aux entreprises qui répondent à la définition communautaire des PME figurant à l'annexe I au
règlement (CE) n° 651/2014 de la Commission du 17 juin 2014.
20
Les PME, au sens communautaire, sont définies comme des entreprises :
- qui emploient moins de 250 personnes ;
- et qui, soit réalisent un chiffre d'affaires annuel n'excédant pas 50 millions d'euros, soit
ont un total du bilan annuel n’excédant pas 43 millions d'euros.
L’effectif, le chiffre d’affaires et le total de bilan de l’entreprise sont appréciés comme
indiqués dans l’annexe I au règlement communautaire n° 651/2014.
B. Manipulateurs multi-applications éligibles à l'amortissement exceptionnel visé à l'article 39 AH du CGI
30
Les matériels susceptibles de bénéficier de l'amortissement exceptionnel prévu à
l'article 39 AH du CGI sont les manipulateurs multi-applications reprogrammables commandés automatiquement, programmables
dans trois axes ou plus, qui sont fixés ou mobiles et destinés à une utilisation dans des applications industrielles d'automation.
40
Les manipulateurs éligibles au présent dispositif sont des machines dont le mécanisme est
généralement composé d'une série de segments, articulés ou coulissants l'un par rapport à l'autre, ayant pour but de saisir et/ou de déplacer des objets.
50
Les manipulateurs éligibles à l'amortissement exceptionnel doivent présenter les
spécifications suivantes :
- être destiné à un usage multi-applications, à savoir qui peut être adapté à une application
différente avec modification physique ;
- être reprogrammables, c'est à dire conçu de sorte que les mouvements programmés ou les
fonctions auxiliaires puissent être changés sans modification physique ;
- être commandés automatiquement ;
- être programmables dans trois axes ou plus ;
- être fixes ou mobiles ;
- être destinés à une utilisation dans des applications industrielles d'automation.
60
La destination des manipulateurs exclut les robots qui, bien que présentant les
caractéristiques évoquées au I-B § 50, sont destinés à un usage autre qu'industriel et notamment, à un usage agricole.
70
Sont éligibles à l'amortissement exceptionnel les manipulateurs mis à disposition d'autres
entreprises, ainsi que ceux acquis d'occasion.
C. Équipements de fabrication additive éligibles à l'amortissement exceptionnel visé à l'article 39 AI du CGI
73
Les équipements de fabrication éligibles à l'amortissement exceptionnel visé à
l'article 39 AI du CGI sont les machines et les équipements auxiliaires utilisés dans le cadre d'un processus de fabrication
additive, autrement désignés par les termes d'imprimantes 3D.
77
La fabrication additive s'entend du procédé qui consiste à assembler des matériaux pour
fabriquer des éléments, à partir de données modélisées en 3D, en général par l'ajout de couches successives.
Sont ainsi éligibles au présent dispositif les machines, le logiciel de
commande de la machine, le logiciel d’installation requis et les accessoires périphériques nécessaires à l’exécution du cycle de fabrication en vue de produire des biens.
II. Modalités d'application de l'amortissement exceptionnel
80
D'une manière générale, l'amortissement exceptionnel suit, au regard de l'application des
règles fiscales, les mêmes règles que les amortissements habituels.
En outre, conformément aux dispositions du 2° du 1 de
l'article 39 du CGI, la déduction de l'amortissement exceptionnel est subordonnée à sa constatation dans la comptabilité de
l'entreprise.
90
Lorsqu'ils entrent dans le champ d'application des amortissements exceptionnels prévus à
l'article 39 AH du CGI et à l'article 39 AI du
CGI, les matériels et équipements peuvent faire l'objet d'un amortissement calculé selon le mode linéaire sur une durée de vingt-quatre mois.
100
Le point de départ des amortissements exceptionnels intervient à la date de mise en service
des matériels et équipements en cause. Par conséquent, lorsque la mise en service intervient en cours d'exercice, la première annuité est réduite prorata temporis pour tenir compte de la
période écoulée entre le début de l'exercice et la date de mise en service.
110
Les régimes d'amortissement prévus à
l'article 39 AH du CGI et à l'article 39 AI du
CGI sont facultatifs. En particulier, l'entreprise peut décider de ne pas pratiquer ces amortissements exceptionnels afin de respecter le plafond de minimis tel que décrit ci-après au
II § 120. A ce titre, une entreprise qui acquiert plusieurs biens éligibles à ces amortissements exceptionnels peut faire le choix de n'amortir qu'une partie d'entre eux.
Les entreprises qui choisissent de ne pas pratiquer l'amortissement exceptionnel des biens
éligibles dans les conditions prévues ci-avant prennent une décision de gestion qui leur est opposable. L'amortissement de ces immobilisations est alors étalé sur leur durée normale d'utilisation.
120
L'application des amortissements exceptionnels visés à
l'article 39 AH du CGI et à l'article 39 AI du
CGI est subordonnée au respect des conditions et limites prévues par le règlement (CE) n° 1998/2006 de
la Commission européenne du 15 décembre 2006 concernant l'application des articles 87 et 88 du traité CE aux aides de minimis, remplacé par le
règlement (CE) n° 1407/2013 du 18 décembre 2013 relatif à l’application des articles 107 et 108 du traité
sur le fonctionnement de l’Union européenne aux aides de minimis, entré en vigueur à compter du 1er janvier 2014.
Le règlement « de minimis » prévoit que les aides perçues par une même entreprise qui
satisfont aux conditions fixées par le règlement ne doivent pas excéder un plafond global de 200 000 € apprécié de manière glissante sur une période de trois ans, indépendamment du nombre d'exercices
clos durant cette période.
Pour apprécier l'intensité de l'aide accordée au titre de l'amortissement exceptionnel, il
convient de déterminer le montant de l'économie d'impôt résultant de l'application de ce dispositif par rapport à l'amortissement au taux de droit commun calculé selon le mode linéaire, ou selon le
mode dégressif si le bien en cause est éligible à ce mode d'amortissement.
Pour un exemple de calcul de l’intensité d’une aide, il convient de se reporter au
I-B § 320 du BOI-BIC-AMT-20-30-90. | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-30-110 | https://bofip.impots.gouv.fr/bofip/9572-PGP.html/identifiant=BOI-BIC-AMT-20-30-110-20160302 | 2016-03-02 00:00:00 | 1e39315447ffed65042e8cd705f02b29272047f01900644e1d6dde10b43bc0bb | [
0.017995640635490417,
0.008299006149172783,
-0.035801634192466736,
0.03809850290417671,
0.08391121029853821,
-0.011314206756651402,
-0.06815869361162186,
-0.021352462470531464,
0.07742337882518768,
-0.01177871786057949,
-0.06321664154529572,
-0.01504432875663042,
-0.027918843552470207,
0.007108337711542845,
-0.02363475412130356,
0.030064258724451065,
0.04474849998950958,
0.08651673048734665,
0.05326877161860466,
0.0028118269983679056,
0.024081630632281303,
0.002540719462558627,
0.023244746029376984,
0.0338861383497715,
0.004209601320326328,
0.05540166422724724,
0.06106119230389595,
-0.04856633022427559,
0.013248956762254238,
0.017369981855154037,
-0.02663700468838215,
-0.09944121539592743,
0.008149699307978153,
0.02055027149617672,
0.012022952549159527,
-0.011903723701834679,
0.020409611985087395,
0.008871498517692089,
-0.021290605887770653,
0.008169567212462425,
-0.0009654489695094526,
-0.042174067348241806,
0.04163746163249016,
0.05627860128879547,
-0.002612911630421877,
0.035840656608343124,
-0.004727564752101898,
0.09257949143648148,
0.023003337904810905,
-0.005676425993442535,
-0.027929816395044327,
0.05075719952583313,
0.04554329067468643,
0.03550931066274643,
0.02077614516019821,
0.0285047497600317,
-0.08664105087518692,
-0.010096353478729725,
0.09208454191684723,
-0.07538813352584839,
0.037528544664382935,
-0.002991738263517618,
0.056605082005262375,
-0.057440005242824554,
-0.029619818553328514,
-0.07138614356517792,
0.035607464611530304,
-0.02857510931789875,
0.050794102251529694,
0.06140480935573578,
-0.0026526825968176126,
0.040309615433216095,
0.030136985704302788,
0.025567542761564255,
0.04460766166448593,
0.05110665038228035,
0.00150052341632545,
0.036199454218149185,
0.10995645076036453,
0.031632158905267715,
-0.03973457217216492,
0.009289746172726154,
0.05636724457144737,
0.03151453286409378,
-0.05477772653102875,
-0.004096767865121365,
-0.009301734156906605,
-0.05369151011109352,
-0.019749335944652557,
-0.0009908408392220736,
0.04126839339733124,
0.07950686663389206,
-0.0021251083817332983,
0.06795824319124222,
0.035256415605545044,
0.005739580374211073,
-0.02846185863018036,
0.01724264957010746,
0.08459106087684631,
0.07078439742326736,
0.029482217505574226,
-0.03517908602952957,
-0.002060261555016041,
-0.02892816811800003,
0.04686969891190529,
-0.02462143264710903,
-0.0018910493236035109,
-0.028006576001644135,
0.009521594271063805,
0.0024630557745695114,
-0.06240531802177429,
-0.007385299075394869,
-0.055448003113269806,
-0.03363554924726486,
-0.0038149526808410883,
0.07263780385255814,
0.014637205749750137,
-0.013504781760275364,
-0.0015443672891706228,
0.014200570061802864,
0.019029250368475914,
0.016391202807426453,
0.017552586272358894,
-0.03273247927427292,
-0.039471760392189026,
-0.03394961729645729,
-0.02526004984974861,
-0.0002381836238782853,
-0.1110258474946022,
-0.030234279111027718,
0.018590286374092102,
-0.039139777421951294,
-0.019289860501885414,
-0.07148666679859161,
-0.02869052067399025,
-0.003323656041175127,
0.036151256412267685,
0.10753604769706726,
0.015858419239521027,
-0.004572009202092886,
-0.1059470921754837,
0.013037077151238918,
-0.010983637534081936,
0.06657974421977997,
-0.042833711951971054,
0.051572252064943314,
-0.021174823865294456,
0.002932289382442832,
-0.032984841614961624,
-0.009416164830327034,
0.027331070974469185,
0.01207788661122322,
0.060176026076078415,
0.003288635052740574,
0.009737695567309856,
0.000898206140846014,
0.016908474266529083,
0.005172115284949541,
0.003822609316557646,
-0.03895420581102371,
0.006538337096571922,
0.0646420419216156,
0.023078449070453644,
0.005434543360024691,
-0.05879921838641167,
-0.0120420316234231,
0.008530210703611374,
-0.005083097144961357,
0.010754257440567017,
0.033196821808815,
-0.0657661035656929,
0.02867855317890644,
0.010565903037786484,
-0.02761681377887726,
-0.017621980980038643,
-0.03429139405488968,
-0.02001211605966091,
0.04585853964090347,
-0.060636166483163834,
0.06428761035203934,
-0.005126334261149168,
-0.00585112813860178,
0.012129652313888073,
-0.0457591786980629,
0.02155882492661476,
0.031918078660964966,
-0.027041908353567123,
-0.013387622311711311,
0.008316123858094215,
-0.00019159252406097949,
-0.038229554891586304,
0.019455600529909134,
-0.08410168439149857,
0.03441973403096199,
0.00940591748803854,
-0.11035338789224625,
-0.023425674065947533,
0.02297334000468254,
0.017754102125763893,
0.016313405707478523,
0.04399057850241661,
0.0225822776556015,
-0.03067740984261036,
0.050199173390865326,
-0.058804769068956375,
-0.04832465201616287,
-0.018836334347724915,
-0.06707692891359329,
-0.03402708098292351,
-0.010135007090866566,
0.016973262652754784,
0.0019907946698367596,
-0.007314211688935757,
0.08016808331012726,
-0.006845953408628702,
0.008283104747533798,
0.0012704809196293354,
-0.007956943474709988,
0.013203631155192852,
0.01403241977095604,
-0.01704179309308529,
0.008483221754431725,
-0.08273573964834213,
-0.0224054753780365,
0.03611357882618904,
-0.005711406469345093,
-0.014404160901904106,
0.035651300102472305,
-0.012290618382394314,
0.029659999534487724,
0.0350409559905529,
-0.04031502828001976,
-0.005803251173347235,
0.006760825868695974,
0.00518317986279726,
-0.020920738577842712,
-0.025852980092167854,
0.046521883457899094,
-0.008092963136732578,
0.024762127548456192,
0.003986366093158722,
-0.029390817508101463,
0.014430249109864235,
0.013270845636725426,
0.034375593066215515,
0.009327307343482971,
-0.02340315468609333,
-0.05549215152859688,
-0.021634941920638084,
0.013380246236920357,
-0.050729114562273026,
0.02827669493854046,
-0.055267855525016785,
0.02719997800886631,
-0.033450644463300705,
-0.010512645356357098,
0.05805002152919769,
0.023678671568632126,
-0.03501193970441818,
-0.03262927010655403,
-0.046118393540382385,
-0.004437683150172234,
-0.024458901956677437,
-0.025756685063242912,
0.025579677894711494,
-0.09387403726577759,
-0.015714559704065323,
0.013899491168558598,
0.009937167167663574,
0.03246822953224182,
-0.014599179849028587,
0.04496372863650322,
-0.015092875808477402,
0.013456731103360653,
-0.06668584048748016,
-0.007069066632539034,
-0.044820334762334824,
0.011321788653731346,
0.061941374093294144,
0.010132220573723316,
-0.019335592165589333,
-0.012115344405174255,
0.04542609304189682,
-0.036749761551618576,
-0.02280792035162449,
0.009017265401780605,
0.004771669860929251,
-0.03813069686293602,
0.01793011650443077,
-0.0036993189714848995,
-0.017640523612499237,
0.04787949100136757,
-0.047271061688661575,
0.056258976459503174,
-0.034313563257455826,
0.02445492520928383,
-0.03990594297647476,
0.05452049896121025,
-0.0014887762954458594,
-0.03604189679026604,
0.03827473893761635,
-0.05240961164236069,
0.027772465720772743,
0.01665893755853176,
-0.010729005560278893,
-0.07793433964252472,
-0.04909198358654976,
-0.07390891015529633,
0.04215062037110329,
0.008138436824083328,
0.0028677694499492645,
0.006982206832617521,
-0.0019343267194926739,
0.004015147220343351,
0.009331651031970978,
-0.003328087041154504,
-0.014651970937848091,
0.014941716566681862,
-0.05465282127261162,
-0.04047703370451927,
-0.04625991731882095,
0.029850618913769722,
-0.01810508780181408,
-0.022163284942507744,
0.007833329029381275,
-0.012061996385455132,
0.0033458222169429064,
0.00330606778152287,
-0.049457769840955734,
-0.02921423874795437,
-0.010557994246482849,
0.024323485791683197,
0.03662945702672005,
-0.01921938918530941,
0.0022860874887555838,
-0.010167162865400314,
0.02957284078001976,
-0.058166153728961945,
0.009681295603513718,
0.026281820610165596,
0.017521517351269722,
0.041831158101558685,
-0.039484232664108276,
0.0026358915492892265,
0.035944484174251556,
-0.004413654562085867,
0.016638433560729027,
0.013788115233182907,
0.018470263108611107,
-0.0038180199917405844,
-0.010031469166278839,
-0.002549189841374755,
0.05829441547393799,
0.029630718752741814,
0.027587512508034706,
0.03300708159804344,
-0.004923953674733639,
-0.03539061173796654,
-0.03894904628396034,
0.011426021344959736,
0.03579803928732872,
0.02094663307070732,
0.03298505023121834,
0.05354047194123268,
-0.02920963428914547,
-0.0059370314702391624,
0.005252228118479252,
0.05143624544143677,
-0.04058863967657089,
-0.04691799357533455,
-0.055143386125564575,
0.016149839386343956,
0.025088204070925713,
0.0722515881061554,
0.014050623401999474,
-0.004788057878613472,
0.033414002507925034,
0.028884856030344963,
0.023921901360154152,
0.025483636185526848,
0.004175054840743542,
-0.042963024228811264,
0.019954107701778412,
-0.01385586615651846,
0.010735142044723034,
0.009584096260368824,
0.0024723373353481293,
-0.05391063913702965,
0.00074785016477108,
0.011006472632288933,
0.00013052055146545172,
0.0007217866368591785,
-0.02180575020611286,
0.024832630529999733,
-0.005076433531939983,
-0.017576172947883606,
0.030903663486242294,
0.026595721021294594,
0.007037703413516283,
0.040885645896196365,
0.023122308775782585,
0.034293342381715775,
0.036119166761636734,
-0.009132396429777145,
0.07962127029895782,
0.06680453568696976,
0.059443939477205276,
-0.0738629400730133,
-0.01847689040005207,
-0.008638717234134674,
0.04471540078520775,
-0.023189403116703033,
0.026220330968499184,
-0.030894126743078232,
-0.02459297887980938,
0.024026643484830856,
0.019585896283388138,
0.0900188609957695,
0.15132302045822144,
-0.04222974181175232,
0.009164473041892052,
0.030713586136698723,
-0.01524454727768898,
-0.02993829920887947,
-0.02404963970184326,
0.05674075707793236,
0.0022255207877606153,
0.043452102690935135,
-0.06685347855091095,
0.009695758111774921,
-0.005002108868211508,
0.055809080600738525,
-0.004936119541525841,
-0.022152818739414215,
-0.06861009448766708,
-0.016542259603738785,
-0.05406475067138672,
-0.02886831946671009,
0.00985932257026434,
0.004126965533941984,
-0.0064774807542562485,
0.02341635711491108,
0.0027529241051524878,
-0.08604532480239868,
0.02743883989751339,
0.014977585524320602,
-0.009444131515920162,
0.042084820568561554,
-0.028761323541402817,
0.02718847058713436,
-0.03056858666241169,
0.030751239508390427,
-0.0068832878023386,
-0.047729577869176865,
-0.00012365310976747423,
-0.03012804500758648,
-0.02501394785940647,
0.07786546647548676,
-0.0009090623934753239,
0.0045747458934783936,
0.036558933556079865,
-0.010046861134469509,
0.0304157305508852,
-0.007287430111318827,
0.010309361852705479,
-0.019942602142691612,
0.0032233891543000937,
0.03930477052927017,
0.010243530385196209,
0.031807899475097656,
0.011900858953595161,
0.006089522037655115,
-0.007353615947067738,
-0.004621499218046665,
0.039980389177799225,
0.037300027906894684,
0.009794053621590137,
0.0674210786819458,
-0.0033834397327154875,
-0.013972158543765545,
0.011253684759140015,
0.005387031473219395,
-0.03261189162731171,
0.06256228685379028,
0.006688127294182777,
0.03235948458313942,
0.013916668482124805,
-0.04055005684494972,
0.037267763167619705,
0.03175266087055206,
0.05958157777786255,
-0.026205770671367645,
-0.0001566529244882986,
-0.020625468343496323,
0.004137011710554361,
0.0891234278678894,
0.017800023779273033,
-0.045675694942474365,
0.010653117671608925,
-0.021639565005898476,
-0.016151176765561104,
-0.04365095496177673,
0.043912675231695175,
-0.032047707587480545,
0.009634465910494328,
-0.08162223547697067,
0.02279566042125225,
-0.013758901506662369,
-0.023551585152745247,
0.011547651141881943,
-0.02625570259988308,
-0.061405573040246964,
-0.07602111250162125,
-0.014487002044916153,
0.025080351158976555,
0.016344871371984482,
-0.10686082392930984,
0.06308680772781372,
-0.02179679274559021,
-0.024339348077774048,
0.026956336572766304,
0.042360566556453705,
0.026845237240195274,
0.01668626070022583,
-0.00494891544803977,
0.011163978837430477,
-0.005233262199908495,
0.06462089717388153,
0.04501233622431755,
-0.03189537674188614,
-0.007336123380810022,
0.07511472702026367,
0.0026465922128409147,
-0.0039281947538256645,
-0.005434902384877205,
0.01740836538374424,
0.02659859135746956,
0.010917773470282555,
0.01648501120507717,
-0.00686508696526289,
0.03380662202835083,
0.02667311392724514,
0.023589521646499634,
-0.040510714054107666,
0.04588092863559723,
-0.008544651791453362,
-0.002763988683000207,
0.01612984389066696,
-0.03220788389444351,
-0.013444743119180202,
-0.01571814715862274,
0.005283168517053127,
0.02729152701795101,
0.019539188593626022,
-0.0002664673957042396,
-0.018322164192795753,
-0.010864845477044582,
0.0016568618593737483,
-0.0022316158283501863,
0.07315247505903244,
-0.001460377243347466,
-0.0035197981633245945,
-0.024684736505150795,
0.018923766911029816,
-0.007705892901867628,
0.020580191165208817,
0.030011149123311043,
-0.018431296572089195,
-0.014857405796647072,
0.004536448046565056,
-0.0173947773873806,
-0.006259877234697342,
-0.02191605046391487,
-0.07575882971286774,
-0.01023315079510212,
0.020346561446785927,
-0.03310725465416908,
-0.054059311747550964,
-0.008248945698142052,
0.024511024355888367,
-0.05327454209327698,
0.04187963157892227,
0.022962627932429314,
-0.002927935216575861,
-0.015429159626364708,
0.031246108934283257,
-0.004453002475202084,
0.022749561816453934,
-0.015136157162487507,
0.023035911843180656,
-0.03358660265803337,
0.04415944218635559,
-0.00910534430295229,
0.02463543973863125,
0.04726305231451988,
0.03524443507194519,
-0.002413426758721471,
-0.03527921065688133,
0.018828751519322395,
-0.00887877494096756,
0.017000390216708183,
-0.019881559535861015,
0.033793386071920395,
-0.009163308888673782,
-0.0017575984820723534,
0.04249505698680878,
0.009840230457484722,
-0.060156844556331635,
-0.03174585849046707,
0.02624569833278656,
-0.015109578147530556,
0.04845096915960312,
0.013346592895686626,
0.016958987340331078,
-0.01266760379076004,
0.016159696504473686,
0.013097085990011692,
-0.00023256088024936616,
0.03292352706193924,
-0.020875941962003708,
-0.02521796151995659,
-0.04540177434682846,
-0.006784291937947273,
-0.05489812418818474,
0.011982778087258339,
0.0026110350154340267,
0.05190776288509369,
-0.017948802560567856,
-0.03862617537379265,
-0.007115919142961502,
-0.03319810703396797,
0.012025627307593822,
-0.004767976701259613,
0.02599520981311798,
-0.05583640933036804,
-0.07697795331478119,
-0.033454641699790955,
-0.01986279897391796,
-0.058070313185453415,
-0.04171135649085045,
-0.040463224053382874,
0.04979876056313515,
0.0029103527776896954,
-0.026024384424090385,
0.014778452925384045,
0.026584450155496597,
-0.024678165093064308,
0.006355481222271919,
-0.022878309711813927,
0.0146627277135849,
-0.008532937616109848,
-0.0658208578824997,
0.005624282173812389,
-0.03766292333602905,
-0.024101657792925835,
0.019095078110694885,
-0.038560669869184494,
-0.07603468000888824,
0.011247269809246063,
0.0743008553981781,
0.023198425769805908,
0.04679207131266594,
0.09053151309490204,
-0.0335233137011528,
-0.05047992244362831,
0.029254041612148285,
0.03609945997595787,
0.023542439565062523,
0.01142494473606348,
0.03605953976511955,
0.019585218280553818,
0.018958115950226784,
0.019434357061982155,
-0.0036715292371809483,
-0.0671427920460701,
0.006405159365385771,
0.005082007963210344,
-0.04574727267026901,
-0.0023671260569244623,
0.013172690756618977,
-0.0407990962266922,
-0.007443283684551716,
-0.041385091841220856,
-0.03649384528398514,
-0.06038804352283478,
-0.0019601155072450638,
0.049393706023693085,
0.04047578200697899,
-0.01002548448741436,
0.020308833569288254,
0.010145986452698708,
-0.0007106010452844203,
-0.0016895352164283395,
0.01247127540409565,
0.021853754296898842,
-0.01028470415621996,
0.012867952696979046,
-0.010440804995596409,
0.008100229315459728,
-0.05030770227313042,
0.012206235900521278,
0.03184244781732559,
-0.04324013739824295,
-0.012638401240110397,
-0.007888397201895714,
-0.007706282194703817,
0.04117094725370407,
0.000558492902200669,
0.014743762090802193,
0.02963039092719555,
0.061361588537693024,
0.08556275814771652,
-0.03783552721142769,
0.03528865799307823,
-0.030472058802843094,
-0.029616422951221466,
-0.034507960081100464,
0.03054022789001465,
0.023835301399230957,
0.0695786327123642,
-0.027366159483790398,
0.030104266479611397,
-0.02985209785401821,
0.008545204065740108,
-0.021293295547366142,
-0.033044058829545975,
-0.0070775356143713,
0.07947002351284027,
-0.024666447192430496,
-0.013684110715985298,
-0.0016440012259408832,
0.007757782004773617,
-0.02817543037235737,
-0.030536798760294914,
-0.01070469431579113,
-0.034097764641046524,
0.010088742710649967,
0.025641266256570816,
-0.03808549791574478,
0.015460867434740067,
0.038118984550237656,
-0.03285594284534454,
0.0009535331628285348,
0.020896103233098984,
-0.05351679399609566,
0.0007115794578567147,
0.002936950186267495,
0.05662841349840164,
0.07308251410722733,
0.0018722147215157747,
0.0020394267048686743,
0.023573987185955048,
-0.002977251075208187,
0.03607284650206566,
-0.0078920628875494,
-0.026117583736777306,
-0.07070983201265335,
-0.018153607845306396,
-0.008229746483266354,
0.017671924084424973,
-0.0011538679245859385,
-0.06018908694386482,
-0.008629021234810352,
-0.08186061680316925,
-0.03486635908484459,
0.026339121162891388,
-0.04579449072480202,
-0.001994007732719183
] |
Le revenu brut est constitué par toutes les sommes qui ont été mises à la disposition du contribuable par son employeur, soit par voie de paiement, soit par voie d'inscription au crédit d'un compte sur lequel l'intéressé a fait ou aurait pu faire un prélèvement durant l'année d'imposition.
Ce principe comporte certaines dérogations.
Seront examinés successivement :
- les éléments constitutifs et la période d'imposition (chapitre 1, BOI-RSA-BASE-20-10 ) ;
- les évaluations des avantages en nature (chapitre 2, BOI-RSA-BASE-20-20). | Bulletin officiel des finances publiques - impôts | BOI-RSA-BASE-20 | https://bofip.impots.gouv.fr/bofip/2125-PGP.html/identifiant=BOI-RSA-BASE-20-20200728 | 2020-07-28 00:00:00 | b80ea5d2e5410dc6b525bc07f70825a27b50063db45d3491256c0122f5c5daa8 | [
-0.07495074719190598,
0.011075693182647228,
-0.04384174570441246,
0.004870904143899679,
0.015501229092478752,
-0.06780711561441422,
-0.09213855117559433,
0.011194058693945408,
0.02075710892677307,
-0.006109368056058884,
0.02609976939857006,
0.044280044734478,
-0.10947432368993759,
0.008040037006139755,
-0.00949746835976839,
0.012058242224156857,
0.05603884533047676,
-0.004151820670813322,
-0.023476572707295418,
-0.033648476004600525,
0.0783175528049469,
0.08767843246459961,
0.0026243331376463175,
0.015206314623355865,
-0.056925516575574875,
0.03800790011882782,
0.04122365266084671,
-0.10720746964216232,
-0.038063306361436844,
-0.03463354334235191,
0.008332014083862305,
-0.08770524710416794,
0.04691462963819504,
0.05943989381194115,
0.013394379056990147,
-0.07304395735263824,
0.017407570034265518,
0.010083779692649841,
0.02340896986424923,
-0.048260658979415894,
0.03399895876646042,
-0.020215557888150215,
0.09770352393388748,
0.0484437458217144,
0.02245955914258957,
0.025871168822050095,
-0.055294059216976166,
0.023867104202508926,
-0.06253055483102798,
0.03422362357378006,
-0.039795465767383575,
0.047363393008708954,
0.009924044832587242,
-0.016298139467835426,
0.024204565212130547,
0.013436365872621536,
-0.03426194190979004,
0.02070438489317894,
0.08511190116405487,
-0.054884590208530426,
-0.03906409442424774,
-0.0016839849995449185,
-0.04764559864997864,
-0.03787815570831299,
-0.03178536891937256,
-0.05163520202040672,
0.01957307569682598,
0.0015997233567759395,
0.16799691319465637,
0.02726839669048786,
-0.026199905201792717,
-0.02829558029770851,
0.042786598205566406,
0.031051695346832275,
0.033939335495233536,
0.006324698217213154,
0.0053015160374343395,
0.0006660256185568869,
0.057827427983284,
-0.018044838681817055,
-0.006102271843701601,
-0.001583768636919558,
0.04652559012174606,
0.04244179651141167,
-0.014766696840524673,
0.009838389232754707,
0.009154180064797401,
-0.028296714648604393,
0.008160918019711971,
0.0328705795109272,
0.09277293086051941,
0.04963305965065956,
0.0170378889888525,
0.021445810794830322,
-0.007891750894486904,
0.0014086220180615783,
-0.02462727576494217,
-0.007309718523174524,
0.046082720160484314,
-0.0245235376060009,
-0.02443295530974865,
-0.03031681664288044,
0.01412169449031353,
-0.018543805927038193,
0.033334881067276,
-0.08310109376907349,
-0.025140834972262383,
0.026979554444551468,
-0.04687828943133354,
0.012349771335721016,
0.010015279985964298,
-0.03348415344953537,
-0.06844815611839294,
-0.04320713132619858,
0.000990958185866475,
-0.03181371092796326,
0.02915290929377079,
-0.04631287604570389,
0.06007276847958565,
0.033906929194927216,
-0.027394907549023628,
-0.09999889135360718,
0.012066525407135487,
-0.000550672470126301,
-0.10244325548410416,
-0.011458818800747395,
-0.007784857880324125,
-0.006506728939712048,
0.0009084215853363276,
-0.0004015741287730634,
0.06208806857466698,
0.03425640985369682,
-0.004130455665290356,
-0.05164312198758125,
0.012716174125671387,
0.0003583352081477642,
0.010647988878190517,
0.037984687834978104,
0.008696344681084156,
0.0005064975121058524,
-0.06510244309902191,
0.06176425516605377,
-0.04024628549814224,
0.017184017226099968,
0.026990428566932678,
0.03134186193346977,
-0.0352039709687233,
-0.030916161835193634,
0.05468766763806343,
-0.060251668095588684,
-0.012078730389475822,
0.030276166275143623,
0.03825363144278526,
-0.06355702877044678,
0.007549639791250229,
-0.008693408221006393,
-0.0023037560749799013,
0.028092175722122192,
-0.05471238121390343,
-0.018254926428198814,
0.028674669563770294,
0.02445874735713005,
-0.012103014625608921,
-0.013902056030929089,
-0.007569128647446632,
-0.0371057502925396,
0.028029993176460266,
-0.012308976612985134,
0.011541584506630898,
0.011059902608394623,
-0.009333600290119648,
0.015190145932137966,
0.015520426444709301,
-0.0210247952491045,
-0.03261644393205643,
-0.051467329263687134,
-0.08610846847295761,
0.0189755130559206,
-0.003947600722312927,
0.022068791091442108,
-0.016213729977607727,
-0.07521907985210419,
0.05857747048139572,
0.008046903647482395,
0.0028777599800378084,
0.06201652064919472,
0.04207285866141319,
-0.011826816946268082,
0.019820407032966614,
-0.011815701611340046,
0.002695677103474736,
-0.011291014030575752,
-0.047369759529829025,
0.023297064006328583,
0.09570788592100143,
-0.013939292170107365,
-0.0842130035161972,
-0.029277540743350983,
0.004681913182139397,
0.004845791030675173,
0.0027771934401243925,
0.019877156242728233,
0.03611740097403526,
0.011087983846664429,
-0.0008340824279002845,
-0.06360170990228653,
-0.008819449692964554,
-0.00003197335536242463,
-0.10884702950716019,
-0.018278270959854126,
0.07321762293577194,
-0.01618843339383602,
-0.030672403052449226,
0.011002082377672195,
-0.022539718076586723,
-0.04848121479153633,
-0.03393266350030899,
-0.017976146191358566,
0.036947835236787796,
-0.03548184782266617,
-0.012874212116003036,
-0.049209948629140854,
-0.036307867616415024,
-0.058670949190855026,
0.027468055486679077,
0.01340331882238388,
-0.020619075745344162,
0.011437768116593361,
0.0158537607640028,
-0.04926455393433571,
-0.00342504377476871,
0.0073385401628911495,
0.023279715329408646,
-0.05824046954512596,
-0.005288318730890751,
0.01701490581035614,
0.02534203603863716,
0.02401181310415268,
-0.06443218141794205,
0.05306853726506233,
0.01712147705256939,
0.005176985170692205,
0.07475151121616364,
-0.014851274900138378,
0.05763999745249748,
-0.029426759108901024,
0.0022445961367338896,
-0.030475985258817673,
-0.006954802665859461,
0.07381092756986618,
-0.02720630168914795,
0.010948015376925468,
-0.05497157201170921,
0.03750045597553253,
-0.03312012180685997,
-0.045737482607364655,
-0.0016472939169034362,
-0.018845053389668465,
-0.0044672247022390366,
-0.045889124274253845,
0.012969046831130981,
-0.018412595614790916,
-0.0498453825712204,
-0.006000157445669174,
0.0058341375552117825,
-0.062402646988630295,
0.07583598792552948,
0.008681599982082844,
-0.04133084416389465,
-0.01619555428624153,
-0.007145619951188564,
0.03208618611097336,
-0.03134191036224365,
0.02477874979376793,
-0.02428531087934971,
-0.0018376135267317295,
-0.007240439299494028,
-0.06760866194963455,
0.02569686435163021,
0.002256516134366393,
0.0010602519614621997,
-0.007712758146226406,
-0.08312562853097916,
0.013853764161467552,
0.009638983756303787,
0.031624287366867065,
-0.02004547230899334,
-0.008079791441559792,
0.011211609467864037,
0.01255847979336977,
-0.00005276318552205339,
-0.020350169390439987,
-0.025524510070681572,
0.01918267272412777,
0.002837998326867819,
-0.02749043144285679,
0.0410735197365284,
0.02632817067205906,
0.04185950756072998,
-0.018152520060539246,
0.016551373526453972,
0.003732730634510517,
0.045440029352903366,
-0.03967796638607979,
-0.021334180608391762,
0.0021793637424707413,
-0.014739321544766426,
0.05805716663599014,
-0.052436381578445435,
0.025039909407496452,
-0.003450042335316539,
0.03164474666118622,
0.01866348274052143,
-0.058042436838150024,
0.01913311891257763,
-0.05559762194752693,
0.035547222942113876,
0.029550787061452866,
-0.07876632362604141,
0.022973228245973587,
-0.010701149702072144,
0.04045797511935234,
0.016506129875779152,
-0.01989745907485485,
-0.031606778502464294,
-0.01831115409731865,
-0.007232021540403366,
0.02675474062561989,
-0.04048430919647217,
-0.02335229329764843,
-0.005581443198025227,
0.028177134692668915,
0.02971060574054718,
-0.03427017852663994,
0.005962633527815342,
0.028492098674178123,
0.0062800925225019455,
-0.04299835488200188,
0.02318117395043373,
0.007908787578344345,
0.013168365694582462,
-0.01319444365799427,
-0.07730747014284134,
0.027853013947606087,
0.06549502909183502,
-0.03829261660575867,
0.031438615173101425,
0.01728096418082714,
0.02736852876842022,
-0.011650708504021168,
-0.03412822633981705,
-0.031497523188591,
0.04419245570898056,
0.08322625607252121,
0.04148221015930176,
0.0008922272245399654,
-0.006043723318725824,
0.04737493023276329,
0.004311378579586744,
0.004426065366715193,
-0.002571228425949812,
-0.030847206711769104,
-0.015214146114885807,
-0.009916789829730988,
0.01544545404613018,
-0.0001082543603843078,
-0.024162057787179947,
0.04370112717151642,
-0.0025030183605849743,
0.023217277601361275,
0.01917208544909954,
0.03116537258028984,
-0.02276548184454441,
0.01306211855262518,
0.0067496453411877155,
0.04002537950873375,
-0.016267217695713043,
0.0032682744786143303,
0.034682076424360275,
-0.04757007211446762,
0.013312630355358124,
-0.008293358609080315,
0.007049227133393288,
0.03330501541495323,
0.013992940075695515,
0.01922663301229477,
0.02433212473988533,
0.023162327706813812,
-0.022239582613110542,
-0.015116472728550434,
0.018184639513492584,
-0.002180931158363819,
0.07464323192834854,
0.033707860857248306,
0.019085731357336044,
-0.019716955721378326,
0.022680625319480896,
0.052112139761447906,
-0.018337875604629517,
0.03554745018482208,
0.030088288709521294,
0.017571495845913887,
-0.00897586066275835,
0.018094973638653755,
-0.051337894052267075,
0.024070627987384796,
0.02554319240152836,
-0.03361828625202179,
-0.0018679503118619323,
0.012034605257213116,
-0.006096603348851204,
-0.04245390743017197,
0.06160334125161171,
-0.017705077305436134,
0.028318209573626518,
0.025371765717864037,
-0.0011498944368213415,
-0.005768259987235069,
0.13435643911361694,
-0.01409878209233284,
0.031535495072603226,
0.0438476987183094,
0.022622911259531975,
-0.05130380392074585,
-0.001708270632661879,
-0.07726562023162842,
0.006358932238072157,
-0.0066667343489825726,
-0.03471923992037773,
0.026316285133361816,
-0.05412008613348007,
-0.009401817806065083,
0.04521471634507179,
0.0179893895983696,
-0.017197586596012115,
-0.029337897896766663,
-0.03064952977001667,
0.030919894576072693,
0.016741139814257622,
-0.03396476060152054,
0.002030811971053481,
-0.03605862334370613,
0.011838908307254314,
-0.06918558478355408,
-0.015753399580717087,
0.003837317693978548,
0.00529939541593194,
0.02330848015844822,
0.04021788015961647,
0.07785975188016891,
-0.07176125794649124,
0.05910157412290573,
-0.010121598839759827,
0.009356175549328327,
0.04365669563412666,
0.01028912141919136,
-0.029394973069429398,
0.034495607018470764,
-0.028244003653526306,
0.007324733771383762,
-0.0370943620800972,
0.0006654350436292589,
-0.04845865070819855,
0.01703607477247715,
0.058860957622528076,
-0.012596271932125092,
-0.01164758950471878,
-0.04722103103995323,
0.025374026969075203,
-0.04529362544417381,
0.005870794877409935,
0.01492033340036869,
-0.006691144313663244,
0.021785560995340347,
-0.007291712332516909,
0.025047682225704193,
-0.024654608219861984,
0.026862550526857376,
0.030733255669474602,
-0.01795227825641632,
0.017433850094676018,
-0.00006661095540039241,
-0.02805580571293831,
-0.0076820459216833115,
0.01166299544274807,
0.011121117509901524,
-0.04012331739068031,
-0.054334960877895355,
-0.008897267282009125,
-0.024937693029642105,
0.0006879260181449354,
0.04571601748466492,
-0.03294656425714493,
-0.03710157051682472,
0.010338674299418926,
0.04478975012898445,
0.0616423636674881,
-0.03736582398414612,
0.018077218905091286,
0.020255334675312042,
-0.03568538278341293,
0.010512133128941059,
-0.047181833535432816,
-0.0013796051498502493,
0.0017123155994340777,
-0.03135602921247482,
0.06841742247343063,
0.014377491548657417,
0.00822965707629919,
-0.03263948857784271,
-0.015203146263957024,
-0.014869864098727703,
0.011318507604300976,
-0.023455539718270302,
0.011975053697824478,
0.008313766680657864,
-0.06759415566921234,
0.018267527222633362,
0.02334500662982464,
-0.0030290212016552687,
0.03293959051370621,
0.012649021111428738,
0.026707680895924568,
0.02825888991355896,
-0.00739888334646821,
-0.05150790885090828,
-0.0066650426015257835,
0.012262693606317043,
0.023048510774970055,
0.02762664668262005,
0.023803245276212692,
0.0234663225710392,
0.0035759678576141596,
-0.04408419504761696,
0.0036922625731676817,
0.04939822107553482,
0.043764613568782806,
0.05847793072462082,
0.03528890758752823,
0.05737534165382385,
0.017614271491765976,
-0.0372469499707222,
0.03369579091668129,
-0.02151563949882984,
0.003445661859586835,
-0.00212062313221395,
0.06037520617246628,
-0.007939632050693035,
-0.03599078208208084,
-0.04495328664779663,
0.04103374853730202,
0.05919649451971054,
0.06979751586914062,
-0.0012787645682692528,
-0.037318985909223557,
-0.05193202570080757,
0.04412750154733658,
0.021837200969457626,
-0.02487114630639553,
0.0683475062251091,
-0.009112919680774212,
-0.002684585051611066,
-0.0016864894423633814,
-0.0286445040255785,
0.003367552300915122,
0.001152329845353961,
0.01380661316215992,
0.07051460444927216,
0.026705637574195862,
0.027730943635106087,
-0.027608901262283325,
0.0328904390335083,
0.03716011345386505,
-0.06063234433531761,
-0.035668402910232544,
-0.006774460896849632,
-0.04589872062206268,
-0.013273742981255054,
-0.002832203870639205,
0.01963118650019169,
0.006232729181647301,
0.0134263401851058,
0.00895617064088583,
0.011535205878317356,
0.041065603494644165,
0.01859135366976261,
-0.011845232918858528,
0.0424373485147953,
0.008425637148320675,
0.0028119913768023252,
-0.022590715438127518,
0.0337899848818779,
-0.010090511292219162,
-0.01807415671646595,
0.00620197644457221,
0.005942727439105511,
-0.00984776858240366,
-0.023127920925617218,
-0.04712752625346184,
-0.03861193731427193,
0.011481156572699547,
-0.015050320886075497,
-0.02162458375096321,
-0.03910496085882187,
0.029437502846121788,
0.06719466298818588,
-0.009532643482089043,
-0.07619557529687881,
-0.02147156558930874,
0.034843649715185165,
-0.013450236059725285,
0.04055061191320419,
0.012261604890227318,
0.014268048107624054,
0.015869561582803726,
0.024662481620907784,
-0.024413863196969032,
-0.039573945105075836,
-0.00746109476312995,
-0.005774777848273516,
-0.02652643993496895,
-0.024977797642350197,
-0.0279240645468235,
-0.014496197924017906,
-0.03086753375828266,
0.03231433033943176,
-0.054806776344776154,
-0.010714847594499588,
-0.04931711032986641,
-0.0330345444381237,
-0.00037355092354118824,
-0.04293224960565567,
0.005091380327939987,
-0.0403817780315876,
-0.0575721450150013,
0.007971219718456268,
-0.004249504767358303,
-0.021304093301296234,
0.00012504456390161067,
-0.027552129700779915,
0.002237666165456176,
-0.000021797810404677875,
0.0008667153306305408,
0.027197647839784622,
0.0015605039661750197,
0.0390925295650959,
0.01953406073153019,
0.07620158046483994,
-0.02028687670826912,
0.00914900004863739,
0.02162347547709942,
-0.02717478945851326,
-0.01627473719418049,
-0.028123347088694572,
0.04049720987677574,
0.026865633204579353,
-0.018458714708685875,
-0.06802097707986832,
0.03615359216928482,
0.01193388644605875,
0.030464177951216698,
0.008996433578431606,
0.015637313947081566,
-0.04291277006268501,
-0.04342369735240936,
-0.038880061358213425,
0.035561949014663696,
0.0146354204043746,
0.019565604627132416,
0.06235243007540703,
-0.035013195127248764,
-0.003586310427635908,
0.026169998571276665,
-0.003249409841373563,
-0.043625444173812866,
0.031660523265600204,
-0.023120474070310593,
-0.028570763766765594,
-0.022816097363829613,
0.02636292390525341,
0.013935812748968601,
0.00027362897526472807,
0.006527327466756105,
0.0038589194882661104,
0.017827002331614494,
0.009989463724195957,
-0.017824620008468628,
-0.000738369591999799,
0.025550231337547302,
0.018944133073091507,
-0.006581660360097885,
0.010474400594830513,
0.04551785811781883,
-0.007473474834114313,
0.019215095788240433,
-0.016308443620800972,
-0.0009293039911426604,
0.025799335911870003,
0.029383867979049683,
0.011837453581392765,
0.046065665781497955,
-0.010516324080526829,
0.027963275089859962,
0.056261178106069565,
-0.03943724185228348,
-0.05090121924877167,
0.021484186872839928,
0.028551790863275528,
0.02316438965499401,
0.018966445699334145,
0.03149568662047386,
0.04368828237056732,
0.052890997380018234,
-0.07566306740045547,
-0.02047857642173767,
0.03935537859797478,
0.017623208463191986,
0.046405963599681854,
0.048660386353731155,
0.04321914166212082,
0.04189376160502434,
0.05834230035543442,
-0.021227585151791573,
0.03185837343335152,
-0.054461780935525894,
0.06425078958272934,
0.06415560841560364,
-0.0004979160730727017,
-0.014100615866482258,
0.09274915605783463,
0.04120022431015968,
0.015103648416697979,
-0.0034960289485752583,
0.03924234211444855,
0.04748168960213661,
-0.03195401281118393,
0.07969225198030472,
-0.0036165437195450068,
0.004346249625086784,
-0.060111090540885925,
0.007431330159306526,
-0.022183626890182495,
0.0624241828918457,
0.01693553850054741,
-0.024232331663370132,
0.0021349138114601374,
-0.021116938441991806,
0.013271890580654144,
-0.027300894260406494,
0.030493739992380142,
-0.026985950767993927,
0.04032003507018089,
0.0028081268537789583,
0.04674171656370163,
0.02816019393503666,
0.02094746194779873,
-0.07381188124418259,
0.045370832085609436,
-0.012875978834927082,
0.02849290333688259,
-0.028552258387207985,
-0.05914779379963875,
0.057807762175798416,
0.030703134834766388,
-0.02747063897550106,
-0.055699706077575684,
0.046539850533008575,
-0.058284126222133636
] |
1
La saisie mobilière est la saisie d'un bien meuble, corporel ou incorporel, de caractère exécutoire (telle qu'une saisie-vente, une saisie des rémunérations ou une saisie-attribution) ou conservatoire (telle qu'une saisie conservatoire de créance, qui doit être convertie ultérieurement pour devenir exécutoire).
10
Le dispositif de chacune des saisies mobilières de droit commun, correspondant aux différentes catégories de biens, permet à un créancier, muni d'un titre exécutoire constatant une créance liquide et exigible, d'appréhender les biens meubles ou les droits de son débiteur.
Ces procédures sont principalement régies par le code des procédures civiles d'exécution (CPC exéc.).
Ce code traite également des mesures conservatoires, prises lorsque l'exigibilité de la créance n'est pas avérée ou lorsqu'elle est suspendue. Les mesures conservatoires sont abordées au BOI-REC-GAR-20-10.
20
Ne sont pas non plus abordées dans le présent chapitre les saisies de biens meubles incorporels (autres que des créances), en particulier le fonds de commerce, qui sont présentées dans le titre relatif au saisies et ventes particulières (BOI-REC-FORCE-50).
30
Pour le recouvrement des créances publiques, les comptables publics privilégient la saisie administrative à tiers détenteur (SATD) pour appréhender des créances de toute nature (dépôts bancaires, rémunérations ou encore loyers ou créances clients - BOI-REC-FORCE-30), mais peuvent dans certains cas avoir à mettre en œuvre des procédures d'exécution mobilières de droit commun, soit parce que le meuble à appréhender n'est pas une créance (saisie d'un « meuble meublant », d'une récolte ou d'un véhicule terrestre à moteur), soit parce que la créance cause de la saisie ne permet pas d'utiliser une procédure exorbitante du droit commun telle que la SATD.
40
Sont successivement présentées les saisies de créances de droit commun (saisie-attribution et saisie des rémunérations), la saisie-vente, y compris les saisies-ventes particulières (saisie de caisse, saisie de véhicules terrestres à moteur, saisie des récoltes sur pied et saisie des biens placés dans un coffre-fort), ainsi que la saisie et la vente des droits d'associés et des valeurs mobilières qui obéissent à des règles spécifiques.
Les règles relatives au détournement d'objets saisis sont par ailleurs ajoutées à ces développements. Il s'agit d'une présentation de la responsabilité du dépositaire des objets saisis (le débiteur ou un tiers) et des sanctions pénales qu'il encourt à l'occasion du détournement de ces objets
Le présent titre est subdivisé en cinq chapitres :
- la saisie-attribution (chapitre 1, BOI-REC-FORCE-20-10) ;
- la saisie des rémunérations (chapitre 2, BOI-REC-FORCE-20-20) ;
- la saisie-vente (dont les saisies-ventes particulières) (chapitre 3, BOI-REC-FORCE-20-30) ;
- la saisie et la vente des droits d'associés et des valeurs mobilières (chapitre 4, BOI-REC-FORCE-20-40) ;
- les règles relatives au détournement des objets saisis (chapitre 5, BOI-REC-FORCE-20-50). | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-20 | https://bofip.impots.gouv.fr/bofip/3617-PGP.html/identifiant=BOI-REC-FORCE-20-20200819 | 2020-08-19 00:00:00 | cf5516b91f0823139355ad88baae399840c6a136fd6a6da4d6a6f32e45883d07 | [
-0.13849446177482605,
0.046877842396497726,
-0.01586795784533024,
0.02316887117922306,
-0.004753206856548786,
-0.057573962956666946,
-0.008042923174798489,
0.004637852311134338,
0.06707991659641266,
-0.003360305679962039,
-0.05062515661120415,
0.09182019531726837,
-0.05611572787165642,
0.010108327493071556,
-0.03899082541465759,
0.038856349885463715,
0.04209170863032341,
0.0288644190877676,
0.0241817869246006,
0.02903447486460209,
0.10064271092414856,
-0.005104145035147667,
0.054263532161712646,
-0.01684657484292984,
-0.015954753383994102,
0.07497704774141312,
-0.016941066831350327,
-0.09039819985628128,
-0.009509269148111343,
-0.006220406852662563,
0.0015999720199033618,
-0.009342635981738567,
-0.012604841031134129,
0.0703519955277443,
-0.0180280152708292,
-0.055382244288921356,
-0.015893589705228806,
0.08002184331417084,
-0.02752668783068657,
-0.044049426913261414,
-0.00770095270127058,
-0.02249322459101677,
0.005324861500412226,
0.004456820897758007,
0.05489138513803482,
0.03820376098155975,
-0.04996895417571068,
-0.04895804077386856,
0.04872127249836922,
0.03425958752632141,
-0.012421800754964352,
0.02566026896238327,
0.08328326791524887,
0.02910074219107628,
0.022106807678937912,
0.03677544742822647,
-0.10692930221557617,
-0.008291271515190601,
0.03951762244105339,
-0.03305867686867714,
0.022072307765483856,
-0.0027517962735146284,
0.005682677496224642,
-0.035261206328868866,
0.05535264313220978,
0.014162436127662659,
0.010420887731015682,
0.00010470677079865709,
0.14987236261367798,
0.02137983962893486,
0.030842741951346397,
0.05061586573719978,
0.010826904326677322,
0.02685583382844925,
0.012241330929100513,
0.07089465111494064,
-0.027455875650048256,
0.014298854395747185,
0.04732609912753105,
0.019476646557450294,
-0.023338329046964645,
-0.014604046009480953,
0.054358839988708496,
0.021645257249474525,
-0.015218537300825119,
0.003812104696407914,
0.007899358868598938,
-0.10364720970392227,
0.00535531435161829,
-0.042809706181287766,
0.019913287833333015,
0.013376404531300068,
-0.016364963725209236,
0.009517505764961243,
-0.0029160103294998407,
0.0535837784409523,
-0.02104875259101391,
-0.029538363218307495,
0.041132450103759766,
-0.0435599684715271,
-0.031862109899520874,
0.0690285935997963,
0.021329661831259727,
-0.05355419963598251,
-0.03911476582288742,
-0.06385095417499542,
-0.036040179431438446,
-0.01084321178495884,
-0.04923704266548157,
-0.06971181184053421,
-0.01838901825249195,
-0.03242731839418411,
-0.028707308694720268,
0.020511815324425697,
-0.021673336625099182,
0.0527515783905983,
0.01420875359326601,
-0.029637131839990616,
-0.01280770730227232,
0.01388072595000267,
0.00991747621446848,
-0.03262246027588844,
0.0353519581258297,
-0.002824575873091817,
-0.0856810137629509,
-0.020320124924182892,
-0.031061021611094475,
-0.020633209496736526,
-0.030747121199965477,
-0.07405341416597366,
0.030242135748267174,
0.026822812855243683,
-0.00686438987031579,
-0.007671988569200039,
-0.0011174409883096814,
-0.002824575873091817,
0.029007673263549805,
0.062310121953487396,
0.022399161010980606,
0.022212760522961617,
-0.10514596849679947,
-0.02886626496911049,
-0.053346991539001465,
0.04863294959068298,
-0.028002222999930382,
0.01684161275625229,
-0.02753853052854538,
-0.10329355299472809,
0.0218893364071846,
0.042419686913490295,
-0.04271697252988815,
0.019405120983719826,
0.08061224967241287,
-0.043396539986133575,
-0.0016082136426120996,
0.03774956613779068,
0.05739036947488785,
0.04272645339369774,
-0.05941562354564667,
-0.027877090498805046,
0.0006563766510225832,
-0.054897110909223557,
0.01987922005355358,
-0.015582778491079807,
-0.008678311482071877,
-0.013658531941473484,
-0.02511337772011757,
0.0945754423737526,
0.037291545420885086,
0.042584147304296494,
-0.04019634798169136,
0.036474958062171936,
0.027297934517264366,
-0.011830860748887062,
-0.0013456682208925486,
-0.03491802141070366,
0.0011486865114420652,
0.005501824431121349,
-0.04085632786154747,
0.041761405766010284,
0.003410784061998129,
-0.014182042330503464,
0.010579274967312813,
-0.008366699330508709,
-0.011959820054471493,
0.04711434245109558,
-0.031675077974796295,
-0.0032424023374915123,
0.020408999174833298,
-0.01946914568543434,
-0.02833143062889576,
-0.001191059942357242,
-0.060610923916101456,
-0.011754016391932964,
-0.0391523651778698,
-0.04206135869026184,
-0.023576438426971436,
0.02134890668094158,
0.06072034686803818,
0.02225751057267189,
0.03855707496404648,
-0.007115047890692949,
-0.03363799676299095,
0.0267113596200943,
0.004325361922383308,
-0.014154335483908653,
0.004791414365172386,
-0.015727177262306213,
-0.020807774737477303,
-0.055150680243968964,
0.030871303752064705,
0.027468383312225342,
0.00635582534596324,
0.06812731176614761,
-0.051317982375621796,
-0.013293588533997536,
0.018108893185853958,
-0.014697298407554626,
0.062396127730607986,
-0.0010345552582293749,
-0.004172316286712885,
-0.06102807819843292,
-0.03219465911388397,
-0.013307160697877407,
-0.013782993890345097,
0.01653384044766426,
-0.02224767953157425,
0.030343135818839073,
0.029557643458247185,
-0.07345465570688248,
0.01601358875632286,
0.04258943349123001,
0.02634768933057785,
-0.04681073874235153,
0.0023009860888123512,
-0.04142378270626068,
-0.00010793346882564947,
0.03743923082947731,
-0.07310749590396881,
0.04310852289199829,
0.03741743788123131,
-0.03195040300488472,
0.0038063982501626015,
0.04426733776926994,
-0.026623517274856567,
0.021518677473068237,
-0.012965342961251736,
-0.02927294187247753,
-0.030508585274219513,
-0.023234520107507706,
-0.012169823050498962,
0.036306075751781464,
0.0026379369664937258,
-0.04095951095223427,
-0.011134479194879532,
-0.036900896579027176,
0.012786387465894222,
0.021656939759850502,
-0.0031122295185923576,
0.017125766724348068,
0.01763007417321205,
-0.03470669686794281,
-0.03509945049881935,
-0.007996980100870132,
0.025351637974381447,
-0.10055016726255417,
0.06137664616107941,
-0.003675929270684719,
0.0004853145219385624,
0.004662864841520786,
-0.029134824872016907,
0.03519480302929878,
0.03208950161933899,
0.025143403559923172,
-0.04670175537467003,
-0.03370825573801994,
-0.028951119631528854,
-0.00400574179366231,
0.007051944267004728,
0.010772074572741985,
0.009887096472084522,
-0.04457151144742966,
-0.07528933882713318,
-0.06906037032604218,
-0.02388627827167511,
-0.026718277484178543,
0.03804059699177742,
-0.05060696229338646,
-0.024547597393393517,
0.019435076043009758,
-0.04595950245857239,
0.0019216585205867887,
0.021322619169950485,
0.05800405144691467,
-0.01823021098971367,
0.02416379749774933,
0.005929584614932537,
0.03288901969790459,
0.019592737779021263,
-0.055120572447776794,
-0.042800843715667725,
-0.009440615773200989,
-0.004883665591478348,
-0.013713527470827103,
-0.06320888549089432,
0.014542470686137676,
-0.026892632246017456,
-0.007380513474345207,
-0.007325045298784971,
0.006589471362531185,
-0.01101097371429205,
0.02986030839383602,
0.005891506560146809,
-0.018757322803139687,
0.0347709022462368,
-0.025461597368121147,
0.019263608381152153,
0.033627547323703766,
-0.014655840583145618,
-0.07074722647666931,
0.04800957441329956,
0.10241973400115967,
-0.008972208015620708,
0.00006827787001384422,
0.021647270768880844,
-0.014176062308251858,
0.032781314104795456,
0.020019887015223503,
-0.043335553258657455,
-0.005739407613873482,
-0.0016163979889824986,
0.020886661484837532,
0.02108188159763813,
-0.055018819868564606,
0.01484775636345148,
-0.01885129325091839,
0.05072241276502609,
-0.020485827699303627,
0.039588965475559235,
0.04429354891180992,
0.01026499830186367,
0.023987045511603355,
-0.04439350217580795,
-0.03699446842074394,
-0.018206603825092316,
-0.026240121573209763,
0.008372374810278416,
0.010724455118179321,
0.03826317563652992,
-0.02504006028175354,
0.023044729605317116,
0.007178796920925379,
0.0014575686072930694,
-0.013155252672731876,
0.10806605964899063,
-0.006445043720304966,
-0.02768728695809841,
0.028850113973021507,
-0.031092187389731407,
0.049852292984724045,
0.026031063869595528,
-0.012221863493323326,
0.00935579463839531,
0.02213263139128685,
0.0050602443516254425,
0.02788669429719448,
-0.030413392931222916,
0.026126619428396225,
0.0004619846004061401,
-0.021897820755839348,
-0.04082875698804855,
0.00794275663793087,
-0.01731717213988304,
0.04007452353835106,
-0.017309503629803658,
0.06258432567119598,
-0.010939199477434158,
0.032427769154310226,
0.035566046833992004,
-0.013391418382525444,
0.009925596415996552,
-0.06046571210026741,
0.12966060638427734,
-0.008110950700938702,
0.02524920366704464,
-0.028105635195970535,
-0.009774432517588139,
-0.040976278483867645,
-0.010582401417195797,
0.03666093200445175,
0.04402770474553108,
-0.047411248087882996,
0.002434350550174713,
0.007712823338806629,
0.04078640416264534,
-0.0377533957362175,
0.016451621428132057,
0.014545207843184471,
-0.045931920409202576,
0.029294315725564957,
-0.015337452292442322,
0.033774856477975845,
0.095429427921772,
-0.021822912618517876,
-0.03317433223128319,
0.028218090534210205,
0.029883718118071556,
-0.03900141268968582,
-0.017437037080526352,
-0.018494941294193268,
0.09641864895820618,
0.03783823922276497,
0.03131544217467308,
-0.052253298461437225,
-0.006353382021188736,
0.010156814940273762,
0.019817812368273735,
-0.021802732720971107,
0.15553399920463562,
-0.021992964670062065,
0.040275536477565765,
0.024824827909469604,
0.004533963743597269,
-0.04051481559872627,
-0.02023906260728836,
-0.006591400597244501,
0.0465434268116951,
0.028657987713813782,
-0.07138029485940933,
0.029779130592942238,
0.014151094481348991,
0.03713839873671532,
0.016381502151489258,
-0.035251691937446594,
-0.021569445729255676,
0.004354153759777546,
-0.023138858377933502,
-0.006942082196474075,
0.007430951576679945,
-0.03819175437092781,
-0.009529235772788525,
0.01874755509197712,
0.012751176953315735,
-0.012951266951858997,
-0.051741667091846466,
-0.003522540908306837,
0.04009867087006569,
0.02807197906076908,
0.012707100249826908,
0.06208432465791702,
-0.008513943292200565,
0.025453902781009674,
0.002594872610643506,
-0.028518071398139,
0.03876633197069168,
0.018515868112444878,
-0.016044246032834053,
0.0003969490062445402,
0.014339695684611797,
0.01709822006523609,
0.021411046385765076,
-0.0013291435316205025,
0.00458073616027832,
-0.04501984640955925,
-0.01648508384823799,
0.007791933137923479,
0.012585222721099854,
-0.006148637738078833,
0.02252791076898575,
0.005077109672129154,
0.03293110057711601,
0.01920424960553646,
0.018690235912799835,
-0.03073238581418991,
-0.0289109218865633,
0.026577824726700783,
-0.038190193474292755,
0.05636003613471985,
0.010306396521627903,
-0.02778315357863903,
0.020207827910780907,
0.026996610686182976,
-0.011267225258052349,
-0.02860512211918831,
0.02814340777695179,
0.0066233412362635136,
-0.05277029424905777,
-0.08285211026668549,
0.02691262774169445,
-0.017411405220627785,
0.012313181534409523,
-0.005972023122012615,
0.039624281227588654,
0.04818741977214813,
0.028903301805257797,
0.07172942161560059,
-0.035631269216537476,
0.02489018440246582,
-0.0025086463429033756,
0.035000916570425034,
-0.04459524154663086,
-0.057539597153663635,
0.023365570232272148,
0.031031250953674316,
0.042515818029642105,
-0.055662598460912704,
0.07294909656047821,
-0.015326892025768757,
0.0391644723713398,
-0.002072941977530718,
-0.044198039919137955,
0.009755569510161877,
-0.017503589391708374,
-0.02863164246082306,
0.014271599240601063,
-0.0028901591431349516,
-0.073781318962574,
-0.013004546985030174,
-0.04208967462182045,
-0.03882972151041031,
0.007201064378023148,
0.03323540836572647,
-0.02210979536175728,
0.004088554996997118,
0.010891390964388847,
0.019668927416205406,
0.012443394400179386,
0.058152128010988235,
0.019896356388926506,
0.042204923927783966,
-0.02225002460181713,
0.019696515053510666,
0.054515231400728226,
0.02114606834948063,
-0.003245928091928363,
-0.021047059446573257,
-0.027733149006962776,
0.032554369419813156,
0.007312902715057135,
-0.0039545632898807526,
-0.05338066443800926,
-0.03125270828604698,
-0.019809503108263016,
0.013497640378773212,
0.034770574420690536,
-0.04032204672694206,
0.013657153584063053,
0.003490640316158533,
-0.03808659315109253,
-0.031954336911439896,
0.02682032436132431,
0.046304985880851746,
0.05136074498295784,
0.017292747274041176,
-0.024011915549635887,
-0.053387824445962906,
0.021234292536973953,
-0.03664210066199303,
0.0076342192478477955,
0.05136027932167053,
-0.029008835554122925,
0.014240515418350697,
0.013958386145532131,
0.018499309197068214,
0.04856857284903526,
-0.02163287252187729,
-0.05805502459406853,
0.03833962231874466,
-0.00031998645863495767,
0.02357550896704197,
0.05108749866485596,
0.011409042403101921,
0.012971908785402775,
-0.029799753800034523,
-0.04021245241165161,
0.0009479247964918613,
-0.010538704693317413,
-0.016334256157279015,
-0.03856698051095009,
-0.002375628100708127,
-0.04055468365550041,
-0.0035485748667269945,
0.06693457812070847,
0.01609124056994915,
0.02782055176794529,
0.029268432408571243,
-0.026843201369047165,
0.05439220368862152,
-0.011734305880963802,
0.0045585427433252335,
0.02127552218735218,
0.0429379865527153,
0.0007149149314500391,
-0.008561388589441776,
-0.02451258711516857,
0.03443232551217079,
-0.03270425274968147,
0.062208350747823715,
-0.006551660131663084,
-0.01897837594151497,
-0.011165544390678406,
-0.023069273680448532,
0.017965329810976982,
-0.03450705483555794,
0.06754396110773087,
0.047944799065589905,
-0.004002057481557131,
-0.09550642222166061,
-0.022900089621543884,
0.0012147610541433096,
0.003871033899486065,
-0.0030277990736067295,
-0.009564688429236412,
0.00839986465871334,
0.010909706354141235,
0.004435345996171236,
0.02101464569568634,
-0.008719757199287415,
0.0005730014527216554,
0.03133218735456467,
-0.02099742367863655,
0.006760745774954557,
0.030934903770685196,
0.0033560229931026697,
-0.022186828777194023,
0.0384710356593132,
-0.015224452130496502,
-0.030627822503447533,
-0.03524305298924446,
-0.018401244655251503,
0.005033666267991066,
0.036146171391010284,
0.026174159720540047,
0.0055914162658154964,
-0.019218703731894493,
-0.058502525091171265,
-0.009587944485247135,
-0.05959261208772659,
-0.006304266396909952,
-0.05142274871468544,
-0.019466286525130272,
-0.0001172732372651808,
0.0174865759909153,
-0.01177939958870411,
0.025200149044394493,
0.018865711987018585,
-0.008928394876420498,
0.011200210079550743,
-0.0337296761572361,
0.0204498078674078,
0.02071564458310604,
-0.00730831827968359,
0.014676515944302082,
-0.058645058423280716,
0.044866934418678284,
0.01861182227730751,
-0.02483101561665535,
0.002365299267694354,
0.06722494214773178,
0.07128669321537018,
0.0005817297496832907,
-0.003710823832079768,
0.07963597029447556,
0.01794910803437233,
-0.045219141989946365,
0.02943083457648754,
0.03755730390548706,
0.00013515337195713073,
0.0462624654173851,
0.031101461499929428,
-0.02447402849793434,
-0.0014722904888913035,
0.019623443484306335,
0.015207941643893719,
0.0172079149633646,
0.039669133722782135,
-0.004112309776246548,
-0.07089824229478836,
-0.0625932365655899,
0.028425490483641624,
-0.0509285032749176,
-0.005826950538903475,
-0.016889525577425957,
-0.0063106706365942955,
0.0009097413858398795,
-0.03591834008693695,
0.005759709980338812,
0.010251329280436039,
0.014229262247681618,
0.006471042055636644,
-0.010062642395496368,
0.0204617939889431,
0.010968291200697422,
-0.0030551727395504713,
0.04615185782313347,
-0.009413366205990314,
-0.017205452546477318,
0.04261794686317444,
-0.0007539969519712031,
-0.01065517496317625,
0.002012884011492133,
0.05970952287316322,
-0.025761473923921585,
0.06250757724046707,
0.0031208056025207043,
0.03887835144996643,
0.0017156298272311687,
0.0315685048699379,
0.04607950523495674,
0.03103499487042427,
0.016675356775522232,
0.05026167631149292,
-0.030827632173895836,
0.03688320517539978,
-0.006501821801066399,
-0.054409515112638474,
-0.09063424170017242,
0.02388116717338562,
-0.004377172328531742,
0.03164976090192795,
-0.002356021897867322,
0.03080783598124981,
-0.00987860094755888,
0.013671617023646832,
-0.0001925760880112648,
0.004910555202513933,
-0.04887321591377258,
0.0016870154067873955,
-0.0022918053437024355,
-0.01472177729010582,
-0.016900507733225822,
-0.034837767481803894,
-0.0003271644818596542,
-0.006308509036898613,
0.006353812757879496,
-0.0017967745661735535,
-0.008544606156647205,
0.0012672841548919678,
0.02009715884923935,
-0.046645890921354294,
0.03565192595124245,
-0.013502745889127254,
-0.01797274500131607,
0.018244629725813866,
-0.017980247735977173,
0.018570905551314354,
-0.060701560229063034,
0.021446729078888893,
-0.04746805876493454,
-0.025356285274028778,
0.016149351373314857,
0.016540231183171272,
-0.011898011900484562,
0.04826245829463005,
0.0607120506465435,
-0.018270807340741158,
-0.0004607781011145562,
0.041465580463409424,
-0.0035772996488958597,
0.022535324096679688,
-0.019278885796666145,
-0.057457830756902695,
0.07571975141763687,
-0.014949502423405647,
-0.017616506665945053,
-0.0633094310760498,
-0.012525864876806736,
-0.011809047311544418
] |
1
Contrairement aux porteurs de parts ou actions de sociétés de capitaux, qui ne sont tenus des dettes de la société qu'à hauteur de leurs apports, les associés de sociétés de personnes peuvent être mis en cause, pour le paiement de ces dettes, sur l'ensemble de leur patrimoine. En vertu des règles de droit commun, chaque associé est tenu indéfiniment sur ses biens propres au paiement de la dette sociale au prorata de sa part dans le capital social.
Des tiers qui ne sont pas personnellement redevables de l'impôt peuvent être tenus de verser au Trésor public tout ou partie des fonds qu'ils détiennent pour le compte d'un contribuable. Il s'agit de l'obligation de versement des détenteurs privés et de celle des dépositaires publics
10
Les sociétés civiles sont régies par les sections 1 à 7 du chapitre II du titre IX du code civil (code civil (C. civ)., art. 1845 et suivants).
L'article 1857 du C. civ. à l'article 1860 du C. civ. définissent l'engagement des associés envers les tiers notamment au regard du passif exigible de la société.
Chaque associé étant tenu indéfiniment au passif des dettes de la société, à proportion de ses parts dans le capital, il résulte de cette obligation que les créanciers sociaux peuvent obliger les associés à s'exécuter conjointement, c'est à dire en divisant la dette. La responsabilité des associés a toutefois un caractère subsidiaire qui implique des poursuites préalables et vaines contre la société, limitées dans certains cas à une simple mise en demeure de payer infructueuse.
20
Les sociétés civiles peuvent être classées en deux catégories :
- celles à objet immobilier telles que les sociétés civiles immobilières, les sociétés civiles de construction-vente, les sociétés civiles de construction-attribution et les sociétés d'attributions d'immeubles en jouissance à temps partagé dites « multipropriétés » ;
- les autres sociétés notamment celles constituées pour l'exercice d'une activité professionnelle libérale.
En fonction de la nature et de l'objet de la société civile, les modalités de mise en cause des associés peut différer.
30
Les sociétés en nom collectif (SNC) sont régies par le chapitre 1er du titre II du livre II du Code de commerce (C. com.) et plus particulièrement de l'article L. 221-1 du C. com. à l'article L. 221-17 du C. com..
Tout comme dans les sociétés civiles, les associés de SNC répondent, à l'égard des tiers, indéfiniment des dettes de la société. L'obligation au passif des SNC est la solidarité complète telle que prévue à l'article 1311 du C. civ. et à l'article 1313 du C. civ..
40
Des tiers qui ne sont pas personnellement redevable de l'impôt peuvent être tenus de verser au Trésor public tout ou partie des fonds qu'ils détiennent pour le compte d'un contribuable. L'obligation de versement des détenteurs privés et celle des dépositaires publics sont codifiées respectivement à l'article L. 262 du livre des procédures fiscales (LPF) et à l'article L. 265 du LPF.
Les liquidateurs de sociétés dissoutes sont expressément assimilés à des dépositaires publics. Ils doivent s'assurer du paiement des impôts dus par les sociétés avant d'en régler les dettes privées ou de répartir l'actif social entre les associés. La liquidation d'une société est régie de par ses statuts et par l'article L. 237-1 et suivants du C. com.. Elle peut-être amiable ou résulter d'une décision de justice.
Seront abordés successivement:
- l'obligation au passif des associés de sociétés civiles (section 1, BOI-REC-SOLID-20-10-10) ;
- la solidarité des associés d'une société en nom collectif et la responsabilité des dépositaires publics, séquestres et liquidateurs amiables (section 2, BOI-REC-SOLID-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-SOLID-20-10 | https://bofip.impots.gouv.fr/bofip/2905-PGP.html/identifiant=BOI-REC-SOLID-20-10-20200819 | 2020-08-19 00:00:00 | 17cbc5e7b0bd1f87d062a7d81d9895531b7a826a9002d4c3b1b57dfcdcce36f0 | [
-0.07003559172153473,
0.06725824624300003,
-0.010271022096276283,
0.030708450824022293,
-0.039379045367240906,
-0.06410413235425949,
-0.02561216987669468,
-0.013367757201194763,
-0.005946751218289137,
0.002249978482723236,
-0.06683342158794403,
0.08307675272226334,
-0.023443136364221573,
-0.015892451629042625,
-0.08844470232725143,
0.08387799561023712,
0.08265414088964462,
-0.041977811604738235,
-0.0717054232954979,
0.015879128128290176,
0.11026819795370102,
0.022713935002684593,
0.012271471321582794,
0.006529731210321188,
-0.03393029794096947,
0.05188966542482376,
0.05258360505104065,
-0.09055072069168091,
-0.03560907021164894,
0.009468808770179749,
0.04074163734912872,
-0.022129109129309654,
0.03296662122011185,
-0.0037091427948325872,
-0.001354494597762823,
-0.052318744361400604,
0.031119147315621376,
-0.035847436636686325,
-0.02958797849714756,
-0.017633412033319473,
0.013019002974033356,
-0.015205451287329197,
-0.028207872062921524,
0.00013743825547862798,
0.01757805235683918,
0.05890696495771408,
-0.05392967909574509,
0.026346368715167046,
-0.03326641023159027,
0.06760669499635696,
-0.01250390987843275,
0.0073650432750582695,
0.0002780701615847647,
0.046296682208776474,
-0.0027967302594333887,
0.003873222740367055,
-0.12381712347269058,
0.057740647345781326,
-0.0019733477383852005,
-0.06665296107530594,
-0.050358932465314865,
-0.002448511542752385,
0.014135167934000492,
-0.06902506202459335,
-0.009187229909002781,
-0.04275026172399521,
0.003071336541324854,
0.005405144300311804,
0.08981414139270782,
0.03969767689704895,
-0.017309172078967094,
0.03483248129487038,
0.029001988470554352,
0.030519209802150726,
0.035743068903684616,
0.07267851382493973,
-0.025136886164546013,
0.0038927397690713406,
0.061349689960479736,
0.004993787966668606,
-0.0010869612451642752,
-0.02324116788804531,
0.041952602565288544,
-0.005741659551858902,
-0.022280443459749222,
0.029984278604388237,
0.04316658526659012,
-0.021287644281983376,
0.025608321651816368,
0.02961512841284275,
0.04228103533387184,
0.021953461691737175,
0.007724390365183353,
0.02316489815711975,
0.035388730466365814,
0.04521789401769638,
-0.05084875226020813,
0.04780721664428711,
0.06274895370006561,
0.041173409670591354,
-0.02063775435090065,
-0.027550751343369484,
0.010431944392621517,
-0.047308679670095444,
0.03207063302397728,
-0.07451558113098145,
0.032165464013814926,
-0.04326919466257095,
-0.019608989357948303,
-0.025591237470507622,
0.009215441532433033,
0.03659365698695183,
0.007832823321223259,
0.007244493346661329,
-0.038932085037231445,
0.0870528444647789,
-0.01969803497195244,
-0.06203540042042732,
0.11950843781232834,
0.04701394960284233,
0.006850132253021002,
-0.09129100292921066,
0.002258885884657502,
0.04334459453821182,
0.00601680763065815,
0.014046112075448036,
0.007166970521211624,
-0.03137500584125519,
0.004030323121696711,
-0.05243751406669617,
0.014812804758548737,
-0.007586982566863298,
-0.008926072157919407,
-0.04218130558729172,
0.03265374153852463,
0.031335197389125824,
-0.004510470200330019,
0.06439829617738724,
-0.013094603084027767,
0.05625540763139725,
-0.07125170528888702,
0.036708902567625046,
-0.0718158558011055,
0.01927097700536251,
-0.012568746693432331,
0.021404597908258438,
-0.044252656400203705,
-0.09601856023073196,
0.08706194162368774,
0.028309764340519905,
0.01785108633339405,
0.011264677159488201,
0.03932197764515877,
-0.013817512430250645,
0.005034959875047207,
0.007008364889770746,
0.03900609165430069,
0.062061768025159836,
-0.0143104437738657,
-0.025284841656684875,
0.04277036711573601,
-0.07717949897050858,
0.028691060841083527,
-0.01999489590525627,
0.028925346210598946,
-0.03149032965302467,
-0.02420286275446415,
0.03227480500936508,
0.08647102862596512,
0.0062704007141292095,
-0.026523837819695473,
0.013825898058712482,
-0.010339188389480114,
-0.01071767508983612,
-0.008690940216183662,
-0.061205923557281494,
-0.00004728763087769039,
0.05645032227039337,
0.008220035582780838,
0.024213429540395737,
0.0368945486843586,
-0.07698047906160355,
-0.015618190169334412,
-0.01086193136870861,
-0.001937760622240603,
-0.028408294543623924,
-0.00914241187274456,
-0.049115825444459915,
-0.04262394830584526,
0.041226886212825775,
-0.025630874559283257,
-0.002038975479081273,
-0.04664686694741249,
0.01083520520478487,
-0.02016109973192215,
-0.06387058645486832,
-0.05908947438001633,
0.05711260437965393,
0.07555679231882095,
0.08836925029754639,
-0.007726145442575216,
0.0037122608628124,
-0.01656198874115944,
0.002659319434314966,
-0.06950259208679199,
-0.034456729888916016,
0.02094391919672489,
0.032381270080804825,
-0.0045995814725756645,
0.010537496767938137,
0.04838213697075844,
0.00917587149888277,
-0.0020983542781323195,
0.032700587064027786,
-0.019664619117975235,
-0.011237544007599354,
-0.04109227657318115,
0.00860422383993864,
0.04230942204594612,
-0.053314488381147385,
0.015982313081622124,
0.006616487167775631,
-0.030390582978725433,
-0.06635214388370514,
0.03268640860915184,
0.002979780314490199,
-0.022004442289471626,
0.03411313518881798,
0.03837055712938309,
-0.009183951653540134,
-0.01935339905321598,
0.0012765399878844619,
0.041427504271268845,
-0.020305534824728966,
0.02961285412311554,
0.012790072709321976,
-0.0087346863001585,
-0.02856503054499626,
-0.010590560734272003,
0.01197783276438713,
0.02119440957903862,
-0.00868726521730423,
0.008109856396913528,
0.016800543293356895,
-0.013676607981324196,
0.06451863795518875,
-0.013446815311908722,
-0.0036936209071427584,
-0.04431217536330223,
0.007729698438197374,
-0.037870291620492935,
0.019009485840797424,
0.00037244599661789834,
-0.016220226883888245,
0.0037396892439574003,
-0.09221814572811127,
0.005109569523483515,
0.008371706120669842,
-0.0038291714154183865,
0.010666809044778347,
0.022115081548690796,
-0.03831673040986061,
-0.045236796140670776,
0.022221526131033897,
0.017449242994189262,
-0.08605843782424927,
0.04687466099858284,
0.003319947747513652,
0.012302260845899582,
0.006163834128528833,
-0.019422894343733788,
0.011849061585962772,
0.025772185996174812,
0.0378599688410759,
-0.03936813399195671,
-0.003150678239762783,
0.006321558728814125,
-0.0343952551484108,
0.04595810920000076,
-0.002364355605095625,
0.0069628614000976086,
-0.02370910346508026,
-0.0791332796216011,
-0.0025574255269020796,
-0.022416628897190094,
0.008403917774558067,
0.04244530200958252,
-0.04962342232465744,
-0.03986935690045357,
-0.010079359635710716,
-0.03926315903663635,
0.006879202555865049,
-0.043123625218868256,
0.031077466905117035,
0.018817981705069542,
-0.0485067255795002,
-0.02179393544793129,
0.04222523421049118,
0.011541665531694889,
-0.031537674367427826,
-0.028983378782868385,
0.01188653614372015,
0.012383192777633667,
0.02968071587383747,
0.008389105089008808,
-0.02904548868536949,
-0.0324791744351387,
-0.0073121883906424046,
-0.02649597078561783,
0.015227236784994602,
-0.04143811762332916,
-0.007082766387611628,
-0.006585731171071529,
-0.03459922969341278,
0.04099423438310623,
-0.004523587878793478,
0.006175593473017216,
0.006026024930179119,
-0.033804163336753845,
-0.022221431136131287,
0.02944107912480831,
0.0368417352437973,
0.015263384208083153,
0.02683752030134201,
0.03025444597005844,
-0.01637272909283638,
0.0023266219068318605,
-0.006160350050777197,
-0.016726475208997726,
-0.015497244894504547,
-0.01666279323399067,
0.02240508794784546,
0.02661884017288685,
-0.05465659871697426,
0.004410984460264444,
0.03412417322397232,
-0.003203268861398101,
0.011834977194666862,
0.01229221373796463,
0.042071111500263214,
0.02507547102868557,
0.0011035565985366702,
-0.06971736252307892,
-0.025416221469640732,
0.024055948480963707,
-0.036781322211027145,
0.06691829860210419,
0.015654277056455612,
0.026953769847750664,
-0.00025453962734900415,
0.010134941898286343,
0.05061773210763931,
0.054135896265506744,
0.013833766803145409,
0.022379981353878975,
-0.0037414205726236105,
-0.017018860206007957,
0.048298947513103485,
-0.06183420494198799,
0.06633557379245758,
-0.00769927678629756,
-0.04063886031508446,
0.02151934802532196,
0.03403564542531967,
0.011543161235749722,
0.014545333571732044,
-0.03205293044447899,
0.01807689107954502,
-0.009237983264029026,
0.047634489834308624,
-0.06716731935739517,
0.0034781659487634897,
-0.0038781508337706327,
-0.0002565760223660618,
-0.04713916778564453,
0.008288276381790638,
-0.012702601961791515,
0.04390930384397507,
0.003134204540401697,
-0.02104460820555687,
0.011634506285190582,
-0.04894348978996277,
0.08172696828842163,
0.00837419182062149,
0.014170515350997448,
0.027374032884836197,
0.021742111071944237,
-0.019973425194621086,
0.018565712496638298,
0.000870068499352783,
-0.01366565190255642,
-0.020691867917776108,
-0.005612120032310486,
0.03695453330874443,
-0.003607559949159622,
-0.08453596383333206,
-0.0011366793187335134,
-0.013708168640732765,
-0.005599844269454479,
-0.026094384491443634,
-0.016884976997971535,
-0.008730118162930012,
0.05717293173074722,
0.053047534078359604,
-0.031145114451646805,
-0.00026499625528231263,
-0.010196030139923096,
-0.022617381066083908,
-0.06852508336305618,
0.016828855499625206,
0.09987061470746994,
0.039630766957998276,
0.04573596268892288,
-0.05653063580393791,
0.020643798634409904,
0.03349976986646652,
-0.0038369863759726286,
0.01986934244632721,
0.13818615674972534,
-0.048170335590839386,
0.033224161714315414,
0.05026313289999962,
0.019553693011403084,
-0.0817616805434227,
-0.03567302227020264,
-0.03284148499369621,
0.028248442336916924,
0.015244510024785995,
-0.05665764957666397,
0.06093921139836311,
-0.03887798637151718,
0.04595997929573059,
0.014758921228349209,
-0.02486461214721203,
0.006867018062621355,
0.004455110523849726,
-0.06601155549287796,
-0.012897208333015442,
0.023988792672753334,
-0.0061635589227080345,
-0.06143510341644287,
-0.020252222195267677,
0.021576449275016785,
-0.0773172676563263,
0.008698384277522564,
-0.0011185924522578716,
-0.006456797476857901,
0.04837699607014656,
-0.007764276582747698,
0.03975609317421913,
-0.018452677875757217,
0.05548490583896637,
0.0034598836209625006,
0.007471479009836912,
0.03061712346971035,
0.009282910265028477,
-0.015035384334623814,
0.005239031743258238,
-0.01763371005654335,
0.016692128032445908,
0.004660903941839933,
-0.003868610132485628,
-0.02871650829911232,
-0.05122790113091469,
-0.03268502652645111,
-0.02835748717188835,
0.0009737756918184459,
0.018824517726898193,
0.03035726770758629,
0.0236904788762331,
0.008516662754118443,
0.02249462902545929,
0.015997091308236122,
-0.03218469396233559,
-0.007572119124233723,
0.06074770539999008,
-0.029561972245573997,
0.05253148823976517,
-0.0066243745386600494,
-0.02709287963807583,
-0.007242389023303986,
0.0022430159151554108,
-0.008410876616835594,
0.03677729144692421,
0.008423563092947006,
0.031284771859645844,
0.01594609208405018,
-0.0754188597202301,
-0.020749716088175774,
-0.021853139623999596,
0.05282539874315262,
0.04525214061141014,
-0.06753416359424591,
-0.008370543830096722,
0.022742796689271927,
0.03914857655763626,
0.0035890964791178703,
-0.024871397763490677,
0.07677759975194931,
0.006700157653540373,
-0.019004760310053825,
0.043701764196157455,
-0.007445760071277618,
0.05140342935919762,
0.05536903440952301,
-0.045755185186862946,
0.057339634746313095,
0.014654434286057949,
0.010788957588374615,
-0.01968846283853054,
-0.09093073010444641,
0.0124875633046031,
0.0018796189688146114,
-0.01185569353401661,
-0.03615356236696243,
0.010627440176904202,
-0.02326132357120514,
0.011721882969141006,
-0.012983721680939198,
-0.03009943477809429,
0.020894527435302734,
0.019997471943497658,
-0.011955175548791885,
0.01789708063006401,
0.011244509369134903,
-0.019374055787920952,
0.0034779137931764126,
0.06512044370174408,
0.017955124378204346,
-0.000021070534785394557,
0.02494913525879383,
0.010033934377133846,
0.0453544557094574,
-0.024275584146380424,
-0.006517117843031883,
-0.028256215155124664,
-0.007372042164206505,
0.06217033788561821,
0.03126532956957817,
-0.025887824594974518,
-0.0644790306687355,
0.020930491387844086,
0.03127872943878174,
-0.052332572638988495,
0.01310659945011139,
0.024799678474664688,
0.06778687983751297,
0.004188818857073784,
-0.02107086032629013,
-0.016056526452302933,
-0.018248245120048523,
0.04657354578375816,
-0.037977639585733414,
0.025501176714897156,
-0.035279229283332825,
-0.0169732216745615,
-0.016830675303936005,
-0.020040815696120262,
-0.020375626161694527,
0.034843090921640396,
-0.02677898108959198,
-0.00945780985057354,
-0.03412734344601631,
0.022107627242803574,
0.029636502265930176,
0.0013381895842030644,
-0.02211952954530716,
0.11801866441965103,
-0.009097112342715263,
0.021285563707351685,
0.024411357939243317,
0.012325032614171505,
0.005484330467879772,
-0.0557585135102272,
-0.05910126119852066,
-0.010883703827857971,
-0.02349213697016239,
-0.025625651702284813,
-0.027850858867168427,
-0.05301652476191521,
-0.017562754452228546,
0.019267316907644272,
0.047879379242658615,
0.03758846968412399,
0.023058990016579628,
0.009889532811939716,
-0.01129026897251606,
0.04995144158601761,
0.0021603270433843136,
0.029741959646344185,
-0.006606555078178644,
-0.016600724309682846,
-0.009139476343989372,
-0.015942426398396492,
0.03715943545103073,
-0.0688704252243042,
0.005343008320778608,
-0.035394150763750076,
-0.00606289878487587,
-0.0035380665212869644,
-0.010379406623542309,
-0.018502000719308853,
-0.029276574030518532,
-0.01305482815951109,
0.026022810488939285,
0.03140611574053764,
0.0028499604668468237,
-0.03974075987935066,
-0.018230879679322243,
-0.019184188917279243,
-0.01798718050122261,
0.05583345517516136,
0.01866614632308483,
0.020286239683628082,
0.0040674712508916855,
0.028531363233923912,
0.009066956117749214,
0.00029583784635178745,
-0.010388124734163284,
0.03672509640455246,
-0.03247547522187233,
-0.03695335611701012,
0.021064462140202522,
0.020305057987570763,
0.029560750350356102,
0.016763675957918167,
0.01618134044110775,
0.0063840714283287525,
-0.06036801263689995,
-0.02008780464529991,
-0.01613297313451767,
-0.03658219426870346,
0.0032937503419816494,
-0.029730355367064476,
-0.07010123133659363,
0.00382971647195518,
0.015313630923628807,
-0.002955852309241891,
-0.015954937785863876,
-0.04197143018245697,
0.014836566522717476,
0.04979018494486809,
-0.02747863344848156,
0.004085768014192581,
0.02114846557378769,
0.004455504007637501,
0.017372483387589455,
0.0508979968726635,
-0.03470119461417198,
0.01297791302204132,
0.0021306201815605164,
-0.029592888429760933,
0.02238854020833969,
0.022727960720658302,
0.007892600260674953,
0.027421919628977776,
-0.054271914064884186,
-0.02667875587940216,
0.02854134887456894,
0.07323738932609558,
0.025695567950606346,
0.0030285087414085865,
0.07146109640598297,
-0.031533028930425644,
-0.041908275336027145,
0.016722649335861206,
0.035910479724407196,
-0.024527767673134804,
0.05215288698673248,
0.030035195872187614,
-0.019362034276127815,
0.019546058028936386,
-0.010201254859566689,
-0.01390797458589077,
-0.0083093773573637,
0.04783090576529503,
0.003787930589169264,
-0.04367069900035858,
-0.004508654586970806,
0.05310206115245819,
0.04000004380941391,
-0.03262350708246231,
0.0042207324877381325,
0.0020156949758529663,
-0.0471247099339962,
-0.012533910572528839,
-0.01244173850864172,
0.032649118453264236,
0.01977502554655075,
0.006344237830489874,
-0.013611039146780968,
-0.03195417672395706,
0.03538939729332924,
0.008257818408310413,
0.02579640969634056,
-0.01867697574198246,
-0.0046812742948532104,
0.09336187690496445,
0.022346267476677895,
0.018387963995337486,
0.024610312655568123,
0.017812049016356468,
-0.07733919471502304,
0.005651464220136404,
0.03331310674548149,
-0.007341144140809774,
0.01688810996711254,
0.008524144999682903,
-0.00003814686351688579,
0.030312564224004745,
0.0061744386330246925,
-0.01669781282544136,
0.024142296984791756,
0.024769127368927002,
-0.022637076675891876,
-0.02520824410021305,
-0.07345055788755417,
0.03861776739358902,
0.0516485869884491,
0.016044680029153824,
-0.02007290907204151,
0.03955763950943947,
0.007562543731182814,
0.0012529563391581178,
0.007591123227030039,
0.06480525434017181,
-0.015211295336484909,
0.029217621311545372,
-0.0461614690721035,
-0.01838686689734459,
-0.0018220902420580387,
-0.031026234850287437,
-0.005121737718582153,
-0.02983725257217884,
0.0281025692820549,
-0.028522571548819542,
0.002210004488006234,
-0.05914291739463806,
-0.00752435764297843,
0.012501215562224388,
0.03135133534669876,
-0.010817800648510456,
0.03503577038645744,
-0.05050748586654663,
-0.02526003122329712,
0.04501450061798096,
-0.06795261800289154,
-0.031257905066013336,
-0.052075210958719254,
-0.03053145483136177,
-0.047834429889917374,
0.02670593000948429,
0.020970484241843224,
0.09594123065471649,
0.03742063418030739,
0.0031934769358485937,
-0.039514146745204926,
0.03335076943039894,
-0.02465365082025528,
0.005429517477750778,
-0.00939938984811306,
-0.006934788078069687,
0.03893540799617767,
-0.024825427681207657,
-0.026448391377925873,
-0.04527444392442703,
-0.00308980536647141,
0.02331583760678768
] |
I. Organisme sans but lucratif exploitant un terrain de golf
1
Les clubs de golf constitués sous forme associative, dont la gestion est désintéressée au sens
du d du 1° du 7 de l'article 261 du code général des impôts (CGI)
(BOI-IS-CHAMP-10-50-10-20 au I § 50 et suivants) peuvent bénéficier des exonérations prévues :
- pour les organismes qui rendent à leurs membres des services sportifs, éducatifs, culturels ou
sociaux (CGI, art. 261, 7-1°-a) ;
- pour les organismes à caractère social ou philanthropique (CGI, art. 261, 7-1°-b) ;
- pour six manifestations annuelles de bienfaisance ou de soutien (CGI, art. 261, 7-1°-c).
Pour bénéficier de l'exonération fixée au b du 1° du 7 de l'article 261 du CGI, les associations
de golf ne doivent pas exercer d'activités lucratives au regard des critères exposés au II § 520 et suivants du BOI-IS-CHAMP-10-50-10-20.
Remarque : Cette exonération peut, par exemple, s'appliquer, sous certaines
conditions, dans le cas de l'accueil des scolaires.
Les deux autres exonérations appellent les précisions suivantes.
A. Opérations susceptibles d'être exonérées
1. Services de caractère sportif rendus aux membres de l'organisme
10
Constituent des services à caractère sportif : l'enseignement du golf, la mise à disposition du
parcours, du practice, de vestiaires ainsi que la location de matériels et d'équipements sportifs (clubs, balles, chariots, voiturettes, etc.). Les droits d'inscription des joueurs à des compétitions
amateurs lorsqu'aucun droit d'entrée n'est réclamé aux spectateurs constituent également la contrepartie de services à caractère sportif.
20
Ne sont considérées comme membres pour l'application de l'exonération, que les personnes
visées au I-B-1-a § 70 et 80 du BOI-TVA-CHAMP-30-10-30-10.
Par exception à ces dispositions, il est admis de reconnaître la qualité de membre, aux
membres dits « artisans » ou « hors saison » qui disposent de toutes les prérogatives attachées à la qualité de membre mais qui acquittent une cotisation annuelle réduite dès lors qu'ils n'ont pas
accès aux prestations du club pendant la période touristique estivale.
2. Ventes accessoires consenties aux membres dans la limite de 10 % des recettes totales
30
Les ventes de brochures, épinglettes, tee-shirts, programmes, cartes postales, articles de
sport , etc. réalisées au profit des membres bénéficient de l' exonération prévue au a du 1° du 7 de l'article 261 du CGI.
3. Recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année au profit exclusif du club
40
L'exonération concerne les manifestations qui n'entrent pas dans le cadre de l'activité ou de
l'objet social de l'association et qui procurent au club les moyens financiers exceptionnels lui permettant de faciliter la réalisation des buts poursuivis (ex : tombola, loto, bal, etc.)
(CGI, art. 261, 7-1°-c).
Il en est ainsi lorsque les activités proposées au cours de ces manifestations n'entrent pas
dans l'objet social du club et qu'elles sont organisées à titre occasionnel grâce au concours bénévole de ses membres sans avoir recours à des moyens d'exploitation particuliers ni permettre à une
entreprise ou à une personne qui accorde son patronage ou prête son concours d'être intéressée au résultat de la manifestation ou de bénéficier d'une forme de publicité quelconque.
L'exonération s'applique à toutes les opérations réalisées au cours des six premières
manifestations, sous réserve qu'elles soient le fait du club lui-même, et notamment :
- au prix d'accès à la manifestation ;
- à la location de stands ;
- aux recettes de bars, buvettes, et de restauration réalisées dans des installations
temporaires ;
- à la vente d'objets divers ;
- aux recettes publicitaires.
B. Opérations toujours imposables
50
Sous réserve de l'application de la franchise en base prévue à
l'article 293 B du CGI, les opérations suivantes sont obligatoirement taxables.
1. Opérations non couvertes par les exonérations
60
Il s'agit notamment :
- des services sportifs rendus aux tiers tels que droits de jeu (« greenfees »), vente, par
les clubs qui s'associent à d'autres golfs exploités sous forme associative ou non, de la carte unique d'accès à prix réduit aux golfeurs (système du « golf pass »). Les reversements opérés entre
clubs à ce titre sont également imposables chez les bénéficiaires ;
- des ventes réalisées au profit de tiers ou des ventes accessoires réalisées au profit des
membres mais qui excèdent le seuil de 10 % des recettes totales du club ;
- des recettes des manifestations de bienfaisance ou de soutien au-delà de la sixième
organisée dans l'année ;
- des recettes de prestations de publicité nonobstant le fait qu'elles soient liées à
l'activité de l'association.
2. Opérations expressément taxables en vertu de la loi
70
Sous réserve de l'application des dispositions au b du 1° du 7 de
l'article 261 du CGI ou au 4° de l'article 261 D du
CGI, sont soumises à la TVA :
- les opérations d'hébergement et de restauration ;
- l'exploitation de bars et buvettes ;
- les recettes de location-gérance (bar, buvette, restaurant, etc.).
II. Entreprises protégées et organismes similaires
A. Établissements et services d'aide par le travail (ESAT) et entreprises protégées
1. Règles générales applicables à ces organismes
80
Des organismes sans but lucratif dont l'objet même conduit à la réalisation d'actes payants,
peuvent ne pas être soumis aux impôts commerciaux si les conditions posées au II-B-5 § 720 à 760 du BOI-IS-CHAMP-10-50-10-20 sont remplies.
Les établissements et services d'aide par le travail (ESAT) définis à
l'article L. 344-2 du code de l'action sociale et des familles (CASF) et les entreprises adaptées définies
à l'article L. 5213-13 du code du travail peuvent notamment bénéficier de cette mesure. En effet, la réalisation de la même
activité, dans les mêmes conditions, ne pourrait pas être rentable si elle était soumise aux conditions normales du marché en raison des surcoûts occasionnés par l'emploi de personnes handicapées. En
l'occurrence, le service rendu n'est pas tant destiné aux clients de l'ESAT ou de l'entreprise adaptée qu'aux personnes qui y sont employées.
2. Possibilité pour les ESAT de soumettre à la taxe les recettes qui proviennent des activités de production et de
commercialisation effectuées par des personnes handicapées
90
Les ESAT peuvent renoncer à l'exonération et choisir de soumettre volontairement à la taxe les
recettes qui proviennent des activités de production et de commercialisation effectuées par les personnes handicapées. Dans ce cas, les établissements réalisent à la fois des opérations soumises à la
TVA (ventes d'objets fabriqués ou services rendus par les personnes handicapées) et des opérations exonérées de taxe (opérations à caractère socio-éducatif), regroupées au sein de deux secteurs
distincts d'activité, dans les conditions prévues à l'article 209 de l'annexe II au CGI.
L'exercice par les ESAT de cette option pour le paiement de la TVA n'entraîne pas, en tout
état de cause, l'assujettissement à l'impôt sur les sociétés et à la contribution économique territoriale.
Remarque : Le 3° du 7 de
l'article 261 du CGI prévoit que sont exonérées de TVA les ventes portant sur les articles fabriqués par des groupements
d'aveugles ou de travailleurs handicapés agréés dans les conditions prévues par la
loi n° 72-616 du 5 juillet 1972, ainsi que les
réparations effectuées par ces groupements. Ces groupements peuvent toutefois, sur leur demande, renoncer à l'exonération dans les conditions et selon les modalités prévues par
l'article 195 B de l'annexe II au CGI et par
l'article 195 D de l'annexe II au CGI. Dès lors que la loi du 5 juillet 1972 a été abrogée
(loi n° 2002-73 du 17 janvier 2002 de modernisation sociale) de même que le
décret n° 73-1120 du 17 décembre
1973 pris pour son application (décret n° 2004-1136 du 21 octobre 2004 relatif au code de
l'action sociale et des familles), les dispositions au 3° du 7 de l'article 261 du CGI ont perdu leur portée pratique. Cela étant, cette situation ne remet pas en cause la possibilité d'exercer
l'option pour la taxation à la TVA des opérations correspondantes dans les conditions qui sont rappelées ci-dessus pour ce qui concerne les ESAT.
B. Établissements médico-pédagogiques et instituts médico-professionnels
100
Les ventes d'objets fabriqués et les prestations de services fournies dans le cadre du
fonctionnement d'établissements médico-pédagogiques ou d'instituts médico-professionnels échappent au paiement de la TVA dans la mesure où ces ventes sont réalisées à titre de complément d'un
enseignement ou constituent le prolongement normal de l'action d'organismes sans but lucratif à caractère social ou philanthropique qui remplissent les conditions prévues au 1° du 7 de
l'article 261 du CGI.
C. Délivrance d'attestations
110
Pour éviter, le cas échéant, une interruption dans l'exercice des déductions accordées sous le
régime de la TVA, les entreprises adaptées, établissements et services d'aide par le travail, établissements médico-pédagogiques et instituts médico-professionnels ont la possibilité de remettre à
leurs clients assujettis une attestation pour le montant de la taxe qui a grevé, d'une part, les matières premières ou produits assimilés utilisés pour les travaux à façon ou la fabrication des objets
livrés, d'autre part, les services et le petit outillage qui ne sont pas exclus du droit à déduction et sont également utilisés pour les besoins de ces travaux ou fabrications.
III. Associations de permanence de soins et urgences médicales
120
L'organisation par les médecins libéraux dans le cadre d'associations sans but lucratif,
dénommées le plus couramment « Associations de permanences de soins et urgences médicales », d'un service téléphonique de réponses aux demandes d'interventions médicales d'urgence présente un intérêt
social (apaiser l'anxiété des malades et de leur entourage et mieux assurer la protection des personnes).
Dés lors que ces organismes à but non lucratif sont gérés de manière désintéressée au sens du
d du 1° du 7 de l'article 261 du CGI (BOI-IS-CHAMP-10-50-10-20 au I §
50 et suivants), ils bénéficient, pour l'ensemble des sommes (cotisations annuelles, trimestrielles ou mensuelles, participations forfaitaires ou à l'exact aux frais de fonctionnement et, le cas
échéant, subventions) qu'ils perçoivent de leurs adhérents (praticiens), de l'exonération prévue au b du 1° du 7 de l'article 261 du CGI.
IV. Associations reconnues d'utilité publique exploitant des centres de soins vétérinaires
130
Les associations reconnues d'utilité publique peuvent ouvrir des centres de soins vétérinaires
dont la gestion technique est confiée à des vétérinaires diplômés, rémunérés par l'association. Les contrats passés, à cet effet, entre les vétérinaires et les associations sont soumis au conseil
régional de l'ordre des vétérinaires qui veille à leur conformité avec la déontologie de la profession. Cette activité est susceptible d'être exonérée, en application du b du 1° du 7 de
l'article 261 du CGI, si les conditions suivantes sont remplies :
- les services ne sont offerts qu'à des personnes dont les revenus ne leur permettraient pas,
à défaut, de faire soigner leurs animaux de compagnie (il est possible de présumer que cette première condition est satisfaite si elle est rappelée sur un panneau affiché de manière permanente et
apparente à l'entrée du centre) ;
- la contribution financière éventuelle, quelle que soit l'appellation qui lui est donnée
(don, participation aux frais) est inférieure au tarif pratiqué par les vétérinaires. Cette condition est considérée comme réalisée si la différence de prix constatée n'est pas due en totalité aux
avantages fiscaux dont pourrait bénéficier l'association, mais résulte aussi du bénévolat de ses membres et de concours financiers (dons et libéralités accordés sans contrepartie) qui lui sont
consentis. À titre de règle pratique, l'exonération n'a pas lieu d'être remise en cause si, pour une prestation de même nature, la participation financière n'excède pas le tarif correspondant qui est
pratiqué dans les services de consultation de l'école vétérinaire la plus proche ;
- la gestion de l'association est désintéressée (CGI, art. 261, 7-1°-d) ;
- l'association ne recourt pas, en dehors du bulletin adressé à ses adhérents, à la publicité
ou à d'autres procédés commerciaux (publication des tarifs dans la presse). En effet ces pratiques sont interdites aux docteurs vétérinaires.
140
Si l'une de ces conditions n'est pas remplie l'association doit soumettre à la TVA la totalité
des ressources (sommes perçues de la clientèle et subventions de fonctionnement) que l'exploitation d'un centre de soins vétérinaires lui procure. En contrepartie, elle peut exercer ses droits à
déduction dans les conditions de droit commun.
150
Si l'association exploite un centre de soins vétérinaires dans des conditions qui la rendent
taxable et exerce d'autres activités qui ne sont pas imposables, les opérations qui se rapportent au centre de soins doivent être regroupées dans un secteur distinct, conformément aux dispositions de
l'article 209 de l'annexe II au CGI.
V. Organismes sans but lucratif ayant une activité de formation professionnelle
160
L'exonération spécifique aux organismes sans but lucratif qui dispensent la formation
professionnelle ne présente en fait d'intérêt que dans la mesure où ils n'ont pas demandé et obtenu de l'autorité administrative une attestation reconnaissant qu'ils assurent la formation
professionnelle continue dans le cadre des textes législatifs ou réglementaires (BOI-TVA-CHAMP-30-10-20-50 au II-B-1-a § 200).
Si sa gestion est désintéressée au sens du d du 1° du 7 de
l'article 261 du CGI (BOI-IS-CHAMP-10-50-10-20 au I § 50 et
suivants), l'organisme peut bénéficier, s'il en remplit les conditions, de l'une des exonérations suivantes.
A. Organismes agissant au profit exclusif de leurs membres
170
La formation professionnelle présente incontestablement un caractère éducatif.
L'exonération prévue au a du 1° du 7 de
l'article 261 du CGI s'applique donc aux prestations qui y concourent directement (organisation de stages) dès lors qu'elles
sont dispensées à des membres de droit, c'est-à-dire à des personnes autorisées à participer aux assemblées générales et à l'élection des membres du conseil d'administration et éligibles à ce conseil
(BOI-TVA-CHAMP-30-10-30-10 au I-B-1-a § 70).
La formation dispensée aux salariés d'un adhérent d'une association ne peut évidemment pas
bénéficier de l'exonération prévue en faveur de ces associations « fermées ».
La circonstance que les actions de formation soient obtenues contre le paiement de sommes
excédant le montant de la cotisation annuelle ne suffit pas à faire perdre le bénéfice de l'exonération.
180
Les livraisons de biens, quelle que soit leur nature (manuels ou ouvrages, documents
pédagogiques, matériel audiovisuel, etc.) effectuées au profit des seuls membres adhérents de l'association sont exonérées dans la limite de 10 % des recettes totales de l'organisme concerné.
190
Les prestations d'hébergement, de restauration et les ventes à consommer sur place de boissons
doivent être soumises à la taxe, même quand elles sont dispensées à des stagiaires ou des élèves qui suivent des cours de formation ou de perfectionnement. En effet, elles sont expressément exclues du
bénéfice de l'exonération par le troisième alinéa du a du 1° du 7 de l'article 261 du CGI.
B. Organismes agissant au profit de tiers
200
Lorsque la formation professionnelle est dispensée à des tiers, l'organisme peut bénéficier de
l'exonération prévue au b du 1° du 7 de l'article 261 du CGI dès lors qu'il remplit les conditions de non-lucrativité décrits
au II § 520 et suivants du BOI-IS-CHAMP-10-50-10-20 (rescrit RES n° 2005/79 [OSBL] au
III § 30 du BOI-IS-CHAMP-10-50-30-40).
C. Organisations syndicales ou politiques
210
Lorsque la formation professionnelle est dispensée par une organisation syndicale ou
politique, celle-ci peut bénéficier de l'exonération prévue au 9° du 4 de l'article 261 du CGI
(BOI-TVA-CHAMP-30-10-30-30 au III-B-2-a § 220).
VI. Associations effectuant le contrôle technique des véhicules de leurs adhérents ou de tiers
220
Avant d'être cédées ou louées, les voitures de plus d'un certain âge doivent faire l'objet
d'une visite technique dans un centre de contrôle agréé.
Quelle que soit la qualité de celui qui les effectue (l'agrément peut être délivré à des
entreprises ou à des associations), ces prestations entrent de plein droit dans le champ d'application de la TVA.
Les associations ne peuvent pas bénéficier, pour ces prestations, des exonérations accordées
aux a et b du 1° du 7 de l'article 261 du CGI. Il importe peu, en l'occurrence, que les services soient rendus à des adhérents
ou à des tiers.
230
L'association est autorisée à effectuer une ventilation de ses recettes lorsqu'elle perçoit
une cotisation unique qui permet de bénéficier de services exonérés et de services taxables (visites techniques de véhicules par exemple). Cette répartition est effectuée sous sa propre
responsabilité, et peut être remise en cause par l'administration à l'occasion de l'exercice de son droit de contrôle.
VII. Organismes sans but lucratif organisant des spectacles tauromachiques
240
Les organismes sans but lucratif, ainsi que les organismes permanents à caractère social des
collectivités locales et des entreprises mentionnés au c du 1° du 7 de l'article 261 du CGI, bénéficient d'une exonération pour
les recettes de six manifestations de bienfaisance ou de soutien organisées dans l'année à leur profit exclusif (BOI-TVA-CHAMP-30-10-30-10 au
II-F § 460 à 630).
Les spectacles tauromachiques (corridas, novilladas, rejoneadas, férias, courses landaises ou
camarguaises qui ne sont pas organisés sous l'égide de leur fédération respective, etc.) peuvent compter parmi ces manifestations exonérées.
250
Toutefois, chaque journée au cours de laquelle est organisé un ou plusieurs spectacles
tauromachiques doit être comptée pour une manifestation de bienfaisance ou de soutien.
260
Par ailleurs, il est rappelé que :
- l'exonération s'applique à six manifestations dans l'année et pas nécessairement aux six
premières manifestations ;
- si les organismes pouvant bénéficier de l'exonération de TVA organisent d'autres
manifestations de bienfaisance ou de soutien (organisation de spectacles de variétés, bals, etc.), il est tenu compte de ces dernières pour décompter le nombre de manifestations exonérées ;
- l'exonération s'applique aux recettes encaissées auprès du public (droits d'entrée au
spectacle) et recettes retirées des autres opérations réalisées à cette occasion par l'organisme lui-même mais également, le cas échéant, aux subventions versées par les communes pour assurer
l'équilibre financier de ces manifestations si ces subventions sont directement liées au prix d'opérations imposables (BOI-TVA-CHAMP-30-10-30-10 au II-F-2-b §
630).
270
Ces dispositions ne sont applicables qu'aux organismes à but non lucratif ou organismes
permanents des collectivités locales ou des entreprises qui ont un objet social. Tel n'est pas le cas des clubs taurins et les spectacles tauromachiques organisés par ces organismes ne peuvent pas
bénéficier de l'exonération.
VIII. Associations intermédiaires agréées créées pour le développement de l'emploi
280
Le 1° bis du 7 de
l'article 261 du CGI exonère les opérations effectuées par les associations intermédiaires conventionnées, mentionnées à
l'article L. 5132-7 du code du travail, dont la gestion est désintéressée dans les conditions prévues au 1° du 7 de l'article 261
du CGI.
Il est précisé que s'agissant de la gestion désintéressée, il convient de se référer aux
critères du d du 1° du 7 de l'article 261 du CGI, tels qu'ils ont été précisés au BOI-IS-CHAMP-10-50-10-20 au I § 50 et suivants.
Les règles applicables aux associations intermédiaires sont précisées de l'article L. 5132-7
du code du travail à l'article L. 5132-14 du code du travail.
A. Définition des associations intermédiaires
290
Les associations intermédiaires sont des associations ayant pour objet d'embaucher les
personnes mentionnées à l'article L. 5132-7 du code du travail afin de faciliter leur insertion professionnelle en les mettant à
titre onéreux à disposition de personnes physiques ou de personnes morales, et qui ont conclu avec l'État une convention visée à l'article L. 5132-7 du code du travail précité.
B. Fonctionnement des associations intermédiaires
300
La convention conclue entre l'État et l'association intermédiaire prévoit notamment le
territoire dans lequel elle intervient (code du travail, art. R. 5132-12).
L'association intermédiaire assure l'accueil des personnes mentionnées à
l'article L. 5132-7 du code du travail ainsi que le suivi et l'accompagnement de ses salariés en vue de faciliter leur insertion
sociale et de rechercher les conditions d'une insertion professionnelle durable.
310
Il peut être conclu une convention de coopération entre l'association intermédiaire et Pôle
emploi définissant notamment les conditions de recrutement et de mise à disposition des salariés de l'association intermédiaire. Ces conventions de coopération peuvent également porter sur
l'organisation des fonctions d'accueil, de suivi et d'accompagnement mentionnées à l'alinéa précédent. Des actions expérimentales d'insertion ou de réinsertion peuvent être mises en œuvre dans ces
cadres conventionnels (code du travail, art. L. 5132-8).
320
Une association intermédiaire ne peut mettre une personne à disposition d'employeurs ayant
procédé à un licenciement économique sur un emploi équivalent ou de même qualification dans les six mois précédant cette mise à disposition (code du travail, art. L. 5132-7, dernier alinéa).
330
Seules les associations intermédiaires qui ont conclu la convention de coopération avec Pôle
emploi peuvent effectuer des mises à disposition auprès des employeurs visés à l'article L. 2211-1 du code du travail, dans les
conditions fixées par l'article L. 5132-9 du code du travail.
Dans le cas d'une mise à disposition d'une durée supérieure à la durée mentionnée à
l'article L. 5132-9 précité, le salarié est réputé lié à l'entreprise utilisatrice par un contrat de travail à durée indéterminée. L'ancienneté du salarié est appréciée à compter du premier jour de sa
mise à disposition chez l'utilisateur. Cette ancienneté est prise en compte pour le calcul de la période d'essai éventuellement prévue
(code du travail, art. L. 1243-11).
340
Les conditions de rémunération des salariés d'une association intermédiaire sont fixées par
l'article L. 5132-11 du code du travail.
350
En aucun cas une personne mise à disposition par une association intermédiaire ne peut être
embauchée pour effectuer des travaux particulièrement dangereux qui figurent sur une liste établie par l'autorité administrative (code
du travail, art. L. 5132-10).
360
La surveillance de la santé des personnes employées par une association intermédiaire, au
titre de leur activité, est assurée conformément à l'article R. 5132-26-6 du code du travail.
370
Les salariés des associations intermédiaires ont droit à la formation professionnelle
continue dans les conditions fixées par l'article L. 5132-13 du code du travail.
IX. Associations de services aux personnes
380
Le 1° ter du 7 de
l'article 261 du CGI exonère les services mentionnés au D de
l'article 278-0 bis du CGI et au i de l'article 279
du CGI lorsqu'ils sont réalisés directement au profit de populations en situation de fragilité ou de dépendance par des associations agréées en application de
l'article L. 7232-1 du code du travail ou autorisées en application de
l’article L. 313-1 du code de l'action sociale et des familles (CASF), dont la gestion est désintéressée.
Ces associations bénéficient du régime fiscal applicable aux associations
d'intérêt général sans but lucratif et à gestion désintéressée défini au 5 de l’article 206 du CGI.
A. Associations concernées
385
Pour bénéficier de l'exonération prévue au 1° ter du 7 de
l'article 261 du CGI, les associations doivent satisfaire simultanément aux conditions suivantes :
- être titulaires d'un agrément en application de
l'article L. 7232-1 du code du travail ou d'une autorisation en application de
l'article L. 313-1 du CASF ;
- assurer leur activité dans les conditions prévues aux 2° et 3° de
l’article L. 7232-6 du code du travail. Les associations réalisant leur activité en application du 1° de l'article L. 7232-6 du code
du travail ne sont pas éligibles à l'exonération prévue au 1° ter du 7 de l'article 261 du CGI ;
- avoir une gestion désintéressée. Pour apprécier le caractère désintéressé de la gestion
d'un organisme, il convient de se référer aux critères du d du 1° du 7 de l'article 261 du CGI, tels qu'ils ont été précisés au
BOI-IS-CHAMP-10-50-10-20 au I § 50 et suivants.
B. Prestations de services éligibles
390
Il s'agit des services mentionnés à
l'article 86 de l'annexe III au CGI qui bénéficient soit du taux réduit de 5,5 % en application du D de
l'article 278-0 bis du CGI, soit du taux de 10 % en application du i de
l'article 279 du CGI.
Les prestations de services à la personne éligibles sont les suivantes :
- prestations d’assistance y compris les activités d’interprètes en langue des signes, de
technicien de l’écrit et de codeur en langage parlé complété, à l’exception d’actes de soins relevant d’actes médicaux ;
- garde-malade à l’exclusion des soins ;
- prestations de conduite du véhicule personnel, du domicile au travail, sur le lieu de
vacances, pour les démarches administratives ;
- aide à la mobilité et au transport de personnes ayant des difficultés de déplacement ;
- accompagnement dans les déplacements en dehors de leur domicile (promenades, transports,
actes de la vie courante) ;
- entretien de la maison et travaux ménagers ;
- travaux de petit bricolage dits « hommes toutes mains » ;
- garde d'enfants à domicile ;
- soutien scolaire à domicile ;
- soins d'esthétique à domicile ;
- préparation de repas à domicile, y compris le temps passé aux commissions ;
- livraison de repas à domicile ;
- collecte et livraison à domicile de linge repassé ;
- livraison de courses à domicile ;
- soins et promenades d'animaux de compagnie à l'exclusion des soins vétérinaires et du
toilettage ;
- assistance administrative à domicile.
C. Public visé
400
Le 1° ter du 7 de
l'article 261 du CGI subordonne également l'exonération de la taxe à la situation des bénéficiaires des services.
Ainsi, bénéficient de l'exonération les services réalisés au profit des personnes physiques
ou des familles mentionnées aux 1°, 6°, 7° et 16 ° du I de l'article L. 312-1 du CASF, c'est-à-dire :
- les mineurs et les majeurs de moins de 21 ans relevant du service de l'aide sociale à
l'enfance ;
- les personnes âgées de 60 ans ou plus ;
- les personnes handicapées au sens de l'article
L. 114 du CASF ou des personnes atteintes de pathologies chroniques ;
- les familles fragiles économiquement ou socialement. Il s'agit des familles rencontrant
une difficulté temporaire de nature à mettre en péril leur autonomie, leur équilibre et leur maintien dans l'environnement social
(CASF, art. D. 312-6-1).
410
Les services relevant de l’agrément réalisés au profit des personnes
mentionnées à l'article L. 7232-1 du code du travail sont également éligibles à l'exonération prévue au 1° ter du 7 de
l'article 261 du CGI. Cette exonération s’applique lorsque ces services sont délivrés aux enfants de moins de 6 ans ou aux
enfants de moins de 18 ans en situation de handicap au sens de l'article L. 114 du CASF.
X. Association de chasse
420
Une association de chasse exerce une activité lucrative, dés lors qu'elle organise des
parties de chasse dans des conditions analogues aux prestations de services que peut fournir une entreprise de nature commerciale. Elle ne peut donc pas bénéficier de l'exonération prévue au b du 1°
du 7 de l'article 261 du CGI (CE, arrêts du 2
mars 1988, n°s 25275, 25276 et 57837, Club de chasse du Vert Galant).
XI. Association d'entretien et de gestion d'un palais des sports
430
Une association, chargée de l'entretien et de la gestion d'un palais des sports, exerce
une activité lucrative, dés lors qu'en louant à des entrepreneurs de spectacles des salles aménagées, en contrepartie d'un pourcentage des recettes et en organisant elle-même des spectacles dont elle
encaisse les recettes. Elle ne peut donc pas bénéficier de l'exonération prévue au b du 1° du 7 de l'article 261 du CGI
(CE, arrêt du 3 mai 1989, n° 6338, Association
de gestion du palais des sports de Saint-Etienne).
XII. Mutuelles et leurs unions régies par le livre I ou le livre III du code de la mutualité
A. Mutuelles et unions concernées
440
Sont concernées les mutuelles et leurs unions dont les activités relèvent du livre I
(mutuelles et unions dont les activités ne relèvent ni du livre II ni du livre III du code de la mutualité) et du livre III du code de la mutualité (mutuelles et unions de mutuelles pratiquant la
prévention, l'action sociale et la gestion de réalisations sanitaires et sociales).
450
Au titre des mutuelles et des unions régies par le livre I du code de la mutualité, sont
notamment définis comme tels :
- les systèmes fédéraux de garantie définis à
l'article L. 111-6 du code de la mutualité ;
- les fédérations de mutuelles définies à
l'article L. 111-5 du code de la mutualité ;
- les mutuelles et les unions exerçant l'activité d'animation et de coordination de la vie
mutualiste au plan local ainsi que l'activité de prévention et de promotion de la santé ;
- les mutuelles ou les unions procédant à la mise en œuvre de la formation des élus
mutualistes ;
- les mutuelles ou les unions proposant des prestations de services pour faciliter
l'activité de leurs membres.
460
Au titre des activités relevant du livre III du code de la mutualité, sont notamment
comprises (BOI-IS-GEO-20-30 au I-A § 70) :
- dans le secteur sanitaire : les activités exercées par des établissements de santé de
court séjour (médecine, chirurgie et obstétrique), les établissements de soins de suite et de réadaptation, les établissements de santé mentale, l'hospitalisation à domicile (HAD) ;
- dans le secteur médico-social : les activités exercées par des établissements pour
personnes âgées (EPA), les services de soins infirmiers à domicile (SSIAD), les services d'aide et d'accompagnement à domicile, les établissements et services pour personnes en situation de handicap ;
Remarque : Si l'activité d'aide à domicile présente un caractère lucratif, la
mutuelle peut, si sa gestion demeure désintéressée et si elle est agréée en application de l'article L. 7232-1 du code du travail,
ou autorisée en application de l’article L. 313-1 du CASF bénéficier de l'exonération de TVA prévue au 1°
ter du 7 de l'article 261 du CGI (IX § 380 et suivants).
- dans le secteur ambulatoire : les activités exercées par des centres de santé, les centres
d'optique, les centres d'audioprothèse, les pharmacies ;
Remarque 1 : En matière de TVA, les ventes de médicaments par les pharmacies
mutualistes n'entrent pas dans le champ d'application des exonérations visées aux a et b du 1° du 7 de l'article 261 du CGI,
lorsqu'elles sont effectuées dans des lieux spécifiquement dédiés à ces opérations de vente.
Remarque 2 : En matière de TVA, les ventes de produits par les centres
d'optique ou les centres d'audioprothèse mutualistes n'entrent pas dans le champ d'application des exonérations visées aux a et b du 1° du 7 de l'article 261 du
CGI, lorsqu'elles sont effectuées dans des lieux spécifiquement dédiés à ces opérations de vente.
- au titre des initiatives sociales : les activités consistant à proposer des logements à
des personnes nécessitant une aide (jeunes, familles monoparentales, personnes en difficulté) ;
- au titre des actions sociales et de prévention : les activités consistant à verser des
dotations ou des allocations aux personnes en situation de fragilité, à réaliser des campagnes de prévention au profit de tous publics (adhérents ou non).
B. Critères d'appréciation de la non-lucrativité
1. Règles générales
470
Il convient, pour chaque activité de la mutuelle ou de l'union régie par le livre I ou le
livre III du code de la mutualité, de procéder à l'analyse du caractère lucratif ou non lucratif de cette activité, conformément au I-B § 80 à
340 du BOI-IS-GEO-20-30.
2. Règles spécifiques en matière de TVA
a. Opérations imposables
480
Lorsque les activités non lucratives sont prépondérantes, les recettes des activités
lucratives sont soumises de plein droit à la TVA sous réserve d'exonérations spécifiques.
En effet, même lorsqu'elles ne remettent pas en cause le caractère non lucratif de la
mutuelle ou de l'union, les opérations lucratives, réalisées à titre accessoire par un organisme mentionné au a ou au b du 1° du 7 de
l'article 261 du CGI, sont imposées à la taxe sur la valeur ajoutée dans les conditions de droit commun.
En outre, certaines opérations considérées comme non lucratives ou exonérées au regard des
impôts directs peuvent néanmoins être soumises à la TVA en application de dispositions législatives expresses.
Il en est ainsi, notamment, des activités d'édition et de restauration collective sous
certaines conditions (BOI-TVA-CHAMP-30-10-30-10 au II-B-2-c § 300 et suivants).
490
Lorsque les activités lucratives sont prépondérantes, toutes les activités sont soumises à
la taxe sous réserve d'exonération spécifique.
3. Exercice du droit à déduction
500
La sectorisation retenue pour l'application de l'impôt sur les sociétés est sans incidence
sur les règles relatives à la constitution de secteurs distincts dont l'application est exigée pour l'exercice des droits à déduction de la TVA
(BOI-TVA-CHAMP-30-10-30-10 au II-E-2 § 440 et suivants).
En effet, la création de secteurs distincts est régie par les dispositions de
l'article 209 de l'annexe II au CGI. Cette création peut également résulter de dispositions spécifiques (notamment au
4° du I de l'article 209 de la même annexe).
510
Les règles relatives à la création de secteurs distincts d'activité résultent de
dispositions réglementaires qui s'imposent aussi bien à l'administration qu'aux redevables. En application de ces règles, deux sortes de sectorisation doivent être distinguées :
- celle qui résulte du principe général énoncé au I de l'article 209 de l'annexe II au CGI :
cette sectorisation s'applique aux redevables qui réalisent des activités qui ne sont pas toutes soumises à des dispositions identiques au regard de la TVA ;
- celle qui résulte des dispositions spécifiques prévoyant expressément que, compte tenu de
leur nature, certaines activités doivent être érigées en un secteur distinct d'activité.
520
Ainsi, une mutuelle peut être tenue de constituer des secteurs distincts pour l'exercice de
ses droits à déduction en matière de TVA dans les conditions rappelées ci-après :
- un secteur regroupant les opérations exonérées de TVA en application des dispositions
prévues aux a et c du 1° du 7 de l'article 261 du CGI comprenant les services rendus aux membres, les manifestations de
bienfaisance dans la limite de six par an, ainsi que les ventes consenties, le cas échéant, aux membres de l'organisme, y compris la part taxée de ces ventes, c'est-à-dire celle qui excède la limite
de 10 % des recettes totales de l'organisme. Il s'agit d'une sectorisation spécifique résultant du 4° du I de l'article 209 de l'annexe II au CGI.
- un secteur spécifique pour chacune des activités au titre desquelles la création d'un
secteur distinct est obligatoire en application de dispositions particulières.
- un secteur qui regroupe les opérations soumises à la TVA, autres que celles visées aux
deux tirets précédents.
C. Activités relevant d'une gestion de service public
530
Certaines activités exercées par des organismes mutualistes sont assimilables à une gestion
de service public. Dans ce cas, l'organisme mutualiste contribue à l'exercice d'une mission d'intérêt général conférant à cette activité un caractère non lucratif
(BOI-IS-GEO-20-30 au I-C § 350). | Bulletin officiel des finances publiques - impôts | BOI-TVA-CHAMP-30-10-30-20 | https://bofip.impots.gouv.fr/bofip/1009-PGP.html/identifiant=BOI-TVA-CHAMP-30-10-30-20-20190515 | 2019-05-15 00:00:00 | 55a52a42f90b45c74bc6e92c37bb1a3b296c4054eea1c84f854870c1a71ef016 | [
-0.0474025122821331,
0.06584852933883667,
-0.06578624993562698,
0.007966488599777222,
0.038542814552783966,
-0.027411041781306267,
0.0011718333698809147,
-0.00131168682128191,
0.07123424112796783,
-0.027075303718447685,
-0.08792701363563538,
0.0004821860056836158,
0.009425921365618706,
0.039157964289188385,
-0.10743088275194168,
0.032040420919656754,
0.08595111221075058,
0.03581877425312996,
0.007968843914568424,
-0.05383330211043358,
0.04432293772697449,
-0.001212290138937533,
0.044491030275821686,
0.05074043199419975,
-0.048008743673563004,
0.09697296470403671,
0.06864152103662491,
-0.09217952191829681,
-0.019201641902327538,
0.0348556749522686,
-0.07166828215122223,
-0.03778977319598198,
-0.005190667696297169,
0.029796177521348,
0.04738272726535797,
-0.02639494650065899,
-0.046287499368190765,
-0.017723985016345978,
-0.0715227723121643,
0.04136495664715767,
-0.02770550176501274,
-0.002120845252647996,
0.004456434398889542,
0.03600301221013069,
-0.08205994963645935,
0.020353754982352257,
-0.03366442769765854,
0.03154371678829193,
-0.03355386108160019,
0.03541501238942146,
0.03111322969198227,
0.015558150596916676,
-0.03404849395155907,
0.03190285339951515,
-0.021185321733355522,
-0.014400034211575985,
-0.08441682904958725,
-0.009869316592812538,
0.04692739620804787,
-0.05071587860584259,
0.08029124140739441,
-0.0009748075972311199,
0.004368983209133148,
-0.02604265883564949,
-0.00823166687041521,
-0.010352350771427155,
0.009414383210241795,
-0.05574166029691696,
0.12187429517507553,
0.053827833384275436,
-0.0026791219133883715,
0.09526027739048004,
-0.0053820740431547165,
0.06846024841070175,
-0.002704604994505644,
0.05439044535160065,
0.00302683818154037,
-0.0061802989803254604,
0.06737520545721054,
0.02612479217350483,
-0.06033238023519516,
0.013295178301632404,
0.024720150977373123,
-0.003088168101385236,
-0.027972061187028885,
-0.035132501274347305,
-0.014621596783399582,
-0.05728387087583542,
0.01102609932422638,
0.007714642211794853,
0.01957010291516781,
0.029399417340755463,
0.0015683583915233612,
0.050593774765729904,
0.02271242067217827,
0.01759595423936844,
-0.017658788710832596,
-0.008020429871976376,
0.024598920717835426,
0.024736817926168442,
0.028137896209955215,
0.03267669677734375,
0.05064285919070244,
0.009891049936413765,
0.022736819460988045,
-0.050734955817461014,
0.0041167885065078735,
-0.02122022770345211,
-0.0020976904779672623,
-0.001275929855182767,
-0.057092178612947464,
-0.03940844163298607,
-0.011666233651340008,
-0.03563908487558365,
-0.028474219143390656,
0.04489734023809433,
0.05240129306912422,
-0.01454490888863802,
-0.01692335307598114,
0.010754060000181198,
-0.021718991920351982,
-0.032778333872556686,
-0.011197839863598347,
0.06685678660869598,
-0.08898848295211792,
-0.01577002741396427,
0.004821923095732927,
-0.04324258491396904,
-0.06697915494441986,
-0.015401527285575867,
0.014511018991470337,
0.0006378681282512844,
0.02039363980293274,
-0.02144620008766651,
-0.0029627594631165266,
-0.027405260130763054,
-0.00389080704189837,
0.092239610850811,
0.01794496923685074,
0.028247443959116936,
-0.024178432300686836,
-0.009184150956571102,
-0.05105520039796829,
0.005711048375815153,
-0.028581298887729645,
0.018008509650826454,
-0.05535667762160301,
-0.05975396931171417,
0.005536870565265417,
-0.035444390028715134,
0.014731310307979584,
0.02345915138721466,
0.014072973281145096,
0.01917383447289467,
0.009389213286340237,
0.005503502208739519,
-0.000579439802095294,
0.04187669977545738,
-0.02295428328216076,
-0.0413757860660553,
0.025442110374569893,
0.027981773018836975,
0.07082465291023254,
0.009610115550458431,
-0.017326781526207924,
-0.0459953211247921,
-0.005902179516851902,
0.04551925137639046,
0.07474008947610855,
0.016086963936686516,
0.0016943719238042831,
0.058881111443042755,
0.026924429461359978,
-0.022883161902427673,
-0.0010122853564098477,
-0.01595493219792843,
-0.022282768040895462,
0.06143617257475853,
-0.04301309213042259,
0.07367648929357529,
0.023546462878584862,
-0.07484996318817139,
-0.01686590164899826,
-0.05140918493270874,
-0.030045434832572937,
-0.0019549927674233913,
0.0014884445117786527,
-0.060552772134542465,
-0.002651750110089779,
0.007602359168231487,
-0.027501603588461876,
0.030592475086450577,
-0.07285252213478088,
0.022330379113554955,
0.025870468467473984,
-0.06909497082233429,
-0.06431014090776443,
0.02763056568801403,
0.05792611092329025,
-0.00920957513153553,
-0.03367939591407776,
0.0018630974227562547,
-0.017522970214486122,
0.027902765199542046,
-0.002569700824096799,
-0.015509990975260735,
-0.025733904913067818,
-0.05896604061126709,
0.024455925449728966,
-0.039084531366825104,
0.030397001653909683,
-0.02740141935646534,
0.01808117888867855,
0.03606892749667168,
-0.056803010404109955,
0.003191910684108734,
0.004613419994711876,
-0.0232990775257349,
0.018486112356185913,
-0.037691615521907806,
-0.020861733704805374,
0.006093569099903107,
-0.06424622237682343,
-0.04685051739215851,
-0.03644023463129997,
0.0098715266212821,
-0.02825636975467205,
0.04673042148351669,
-0.016815900802612305,
0.0062007904052734375,
-0.00787615217268467,
-0.024440200999379158,
-0.04167821630835533,
-0.040526993572711945,
-0.026788217946887016,
0.01301270816475153,
-0.0035116535145789385,
0.022891342639923096,
-0.01944669894874096,
0.04519497975707054,
0.03809751942753792,
-0.017852094024419785,
0.015598965808749199,
-0.015241943299770355,
0.030307644978165627,
0.0204600989818573,
0.005016722716391087,
-0.027817092835903168,
0.005152768921107054,
0.03041962906718254,
-0.04971243068575859,
0.02954169549047947,
-0.057495199143886566,
-0.026622792705893517,
-0.054485343396663666,
-0.06281466037034988,
0.04668384790420532,
0.023372510448098183,
-0.008068346418440342,
-0.0054499926045536995,
0.04625716060400009,
-0.02862969972193241,
-0.01602538861334324,
-0.031267959624528885,
-0.0022748741321265697,
-0.12524887919425964,
0.03465824946761131,
0.005575961899012327,
-0.00019449104729574174,
-0.0049480414018034935,
0.01571999117732048,
0.0069971815682947636,
-0.04516224563121796,
0.06522506475448608,
-0.0813896656036377,
0.014585199765861034,
-0.013350224122405052,
-0.019442543387413025,
0.0035137590020895004,
0.014352130703628063,
0.009585157036781311,
0.03418179973959923,
-0.015464027412235737,
0.0047191446647048,
-0.010864583775401115,
-0.003076686756685376,
-0.006070901174098253,
0.008835352025926113,
-0.02282138727605343,
-0.005282178986817598,
0.011129879392683506,
0.023540988564491272,
0.041086141020059586,
0.06788159906864166,
-0.013978783041238785,
0.02654089778661728,
-0.055301252752542496,
0.052148304879665375,
0.013067828491330147,
-0.03093738853931427,
-0.030931467190384865,
0.003840498859062791,
-0.02017417550086975,
0.03067520260810852,
-0.018589695915579796,
-0.047233063727617264,
-0.016104012727737427,
-0.06052779033780098,
-0.03425729647278786,
0.019423309713602066,
-0.01720738410949707,
-0.021434467285871506,
-0.04022202268242836,
0.04307182878255844,
0.047515805810689926,
0.017494866624474525,
-0.019293684512376785,
0.009201913140714169,
-0.049825578927993774,
0.026580773293972015,
-0.024929851293563843,
0.05202663317322731,
-0.05999944731593132,
-0.0037246723659336567,
0.026242850348353386,
-0.024682212620973587,
0.029418954625725746,
0.018798159435391426,
-0.04093538224697113,
-0.011763147078454494,
0.04162675514817238,
0.021309494972229004,
0.02201562561094761,
-0.05452204868197441,
0.01518048346042633,
-0.01677536964416504,
-0.023109091445803642,
0.016247158870100975,
0.010479365475475788,
0.03349009528756142,
0.061507005244493484,
0.005492429714649916,
-0.029417378827929497,
-0.019306998699903488,
0.06219280883669853,
-0.05330723151564598,
0.03729810193181038,
0.030828867107629776,
0.02840328961610794,
-0.0006056216079741716,
0.004629603121429682,
0.018768053501844406,
0.08935326337814331,
0.03521029278635979,
-0.01179218664765358,
0.0006412383518181741,
0.020267102867364883,
0.061731621623039246,
-0.016378572210669518,
0.08609537780284882,
0.03516959398984909,
-0.012359540909528732,
-0.004869166761636734,
0.0371970534324646,
0.017177781090140343,
-0.023186132311820984,
-0.04769085720181465,
0.05060722678899765,
-0.036441270262002945,
-0.03583240136504173,
-0.0445895753800869,
0.07503306120634079,
0.009393660351634026,
0.00730616319924593,
-0.045229312032461166,
0.036209866404533386,
0.016723230481147766,
-0.004494206048548222,
0.03422820195555687,
-0.04178894683718681,
0.011713315732777119,
-0.05871431156992912,
0.05240369215607643,
0.006005721632391214,
-0.010512174107134342,
0.016570352017879486,
0.007315687835216522,
-0.04554889351129532,
-0.0008840239606797695,
0.05580572783946991,
-0.03946741297841072,
-0.0031059568282216787,
-0.028995007276535034,
0.014794490300118923,
0.025374293327331543,
-0.002431614324450493,
-0.021109990775585175,
0.026699943467974663,
-0.015275652520358562,
0.0075277723371982574,
0.031080178916454315,
-0.00231134332716465,
0.08860664814710617,
0.022419217973947525,
0.012712919153273106,
-0.022255320101976395,
0.030120374634861946,
-0.027932390570640564,
-0.0026203205343335867,
0.01181824691593647,
0.04364420473575592,
0.031847015023231506,
0.05239664763212204,
-0.018820250406861305,
0.03510306775569916,
0.01927473582327366,
0.02253502979874611,
0.039071593433618546,
0.13835009932518005,
-0.009110349230468273,
0.010061844252049923,
0.07025951147079468,
0.006220683455467224,
-0.04648841917514801,
-0.01278848946094513,
0.022598322480916977,
0.027919884771108627,
0.026075053960084915,
-0.033015355467796326,
0.06725344061851501,
-0.029462188482284546,
0.04344066232442856,
-0.04399983957409859,
0.00032934441696852446,
-0.05631541833281517,
-0.013452872633934021,
-0.026404203847050667,
0.036837197840213776,
0.025419708341360092,
0.05366086587309837,
0.01182010117918253,
0.02743031270802021,
0.017820950597524643,
-0.06337809562683105,
0.001232689362950623,
0.0022262404672801495,
0.008072617463767529,
0.011688495054841042,
-0.011190598830580711,
0.021708790212869644,
-0.06834693998098373,
0.03853285312652588,
-0.015909774228930473,
0.04375739023089409,
0.05060214176774025,
0.03342725709080696,
-0.024019021540880203,
0.0019811836536973715,
0.00688994349911809,
0.03130554407835007,
0.020236043259501457,
-0.014745119959115982,
-0.013019374571740627,
-0.021400006487965584,
0.03809497877955437,
-0.03656452149152756,
0.0104779452085495,
-0.001395493745803833,
-0.0137969134375453,
0.06765616685152054,
0.014169858768582344,
0.006292122881859541,
-0.016752412542700768,
-0.01931372657418251,
-0.02678687311708927,
0.04591694474220276,
-0.03088407963514328,
0.022620106115937233,
0.02089008502662182,
-0.012781424447894096,
-0.019005849957466125,
0.016334977000951767,
0.00018982854089699686,
0.0166800357401371,
-0.023962346836924553,
-0.0016150256851688027,
-0.028724336996674538,
-0.09312592446804047,
-0.00046064378693699837,
-0.005405991803854704,
0.07147039473056793,
-0.04399523511528969,
-0.0085377162322402,
0.009181169793009758,
0.021778611466288567,
0.08839976787567139,
-0.018418608233332634,
-0.0374763160943985,
0.021193498745560646,
-0.030216405168175697,
-0.04149368405342102,
-0.05473851040005684,
0.04849214851856232,
0.009125017561018467,
0.06817474961280823,
-0.021804386749863625,
0.07342828810214996,
-0.010037125088274479,
0.04549703374505043,
0.033463217318058014,
-0.06360179930925369,
-0.01657979190349579,
-0.046153951436281204,
0.006950540002435446,
-0.0349869467318058,
0.009174641221761703,
-0.03003065474331379,
0.09600107371807098,
0.0043036253191530704,
-0.04015665501356125,
0.01757166162133217,
0.06473321467638016,
-0.0191161148250103,
-0.0012542086187750101,
0.04462166130542755,
-0.05430306866765022,
-0.02677568793296814,
0.018171526491642,
0.015222304500639439,
-0.029103558510541916,
-0.015343105420470238,
0.013052612543106079,
0.020927954465150833,
0.014797463081777096,
-0.01270490512251854,
0.0066177090629935265,
0.013264896348118782,
0.008338259533047676,
0.04620889574289322,
-0.003112195525318384,
0.016019972041249275,
0.007132035214453936,
0.02464892901480198,
-0.02372169680893421,
0.04879721626639366,
-0.010911311954259872,
0.0015678630443289876,
-0.013196011073887348,
-0.030506402254104614,
0.003077619941905141,
-0.014749337919056416,
-0.008744345977902412,
0.02848820760846138,
-0.024673117324709892,
-0.03699503093957901,
-0.030498487874865532,
0.0323927216231823,
0.004496575333178043,
-0.062187790870666504,
-0.033497367054224014,
-0.02551318146288395,
-0.03736291453242302,
-0.012242498807609081,
0.016005057841539383,
0.05206950381398201,
-0.04130298271775246,
-0.0008864691480994225,
0.039580971002578735,
0.018495766445994377,
0.0035626667086035013,
0.0106368288397789,
-0.008672804571688175,
0.02858555316925049,
-0.031081994995474815,
-0.0070716324262320995,
0.07173289358615875,
-0.020814722403883934,
-0.025227563455700874,
-0.03900577500462532,
-0.0012861184077337384,
-0.02572275884449482,
0.01146079134196043,
0.04751348868012428,
0.00876291748136282,
0.0031313190702348948,
0.01705958880484104,
-0.001510570291429758,
0.06891968846321106,
-0.010696345008909702,
0.020098935812711716,
-0.003521005855873227,
0.05534379929304123,
0.003965896088629961,
-0.004951153881847858,
0.010852445848286152,
0.050172314047813416,
0.01620599627494812,
-0.018313424661755562,
0.0020967128220945597,
0.02918173000216484,
-0.014746801927685738,
-0.017134202644228935,
0.04577656835317612,
-0.02742576040327549,
-0.03459639847278595,
-0.009310988709330559,
0.04416714608669281,
-0.05517926812171936,
-0.028928089886903763,
0.04723874107003212,
-0.01258394867181778,
-0.011383029632270336,
0.004484493285417557,
0.004583028145134449,
-0.0030863273423165083,
0.0042985957115888596,
-0.06516174972057343,
-0.049351535737514496,
-0.02297428622841835,
0.010238422080874443,
-0.034770362079143524,
0.01392490416765213,
0.07222385704517365,
-0.01665499247610569,
0.02099914848804474,
-0.005626001860946417,
-0.02456502802670002,
-0.020365983247756958,
-0.017231250181794167,
-0.0162026546895504,
-0.03428255394101143,
-0.05796642228960991,
0.02436627633869648,
-0.01499395351856947,
0.01660209521651268,
-0.005897715222090483,
-0.04884631186723709,
-0.015084749087691307,
-0.02601546049118042,
-0.04568209871649742,
-0.03182707354426384,
0.03426913544535637,
-0.004927448462694883,
0.02231447957456112,
0.003218607511371374,
0.031509388238191605,
-0.012304549105465412,
0.044556740671396255,
-0.008592830039560795,
-0.005953618325293064,
0.0365777313709259,
-0.006145022809505463,
0.0010142087703570724,
-0.010939891450107098,
0.019750509411096573,
-0.006521368864923716,
-0.02748175896704197,
0.026771480217576027,
0.03631759434938431,
0.0632387027144432,
0.031191540881991386,
-0.008632730692625046,
0.06825491786003113,
-0.007648164872080088,
-0.05016446113586426,
0.09285368025302887,
0.03380077704787254,
0.04147079586982727,
-0.00601186603307724,
0.02477448619902134,
0.0077073900029063225,
-0.020383689552545547,
-0.022500308230519295,
-0.010869402438402176,
-0.04677721858024597,
-0.024414382874965668,
-0.036947812885046005,
-0.0572226457297802,
-0.06693974137306213,
-0.007841598242521286,
-0.023731281980872154,
-0.011546841822564602,
-0.036600593477487564,
0.009042320773005486,
0.002170352265238762,
-0.033918336033821106,
0.04950705170631409,
-0.0029185148887336254,
-0.012498797848820686,
0.03900133818387985,
0.03628048673272133,
-0.07055392861366272,
-0.04748479649424553,
0.02997812256217003,
0.03157719597220421,
-0.01150666642934084,
0.09594248235225677,
-0.01158310379832983,
0.007253624033182859,
-0.04546008259057999,
-0.0144102293998003,
-0.015079927630722523,
0.002794102765619755,
0.0038168705068528652,
0.035929106175899506,
0.032008666545152664,
0.030648570507764816,
-0.003357484471052885,
0.02937941625714302,
-0.027728203684091568,
0.0522213913500309,
0.01743943616747856,
-0.011780652217566967,
0.06514967232942581,
-0.018565505743026733,
-0.0005196661804802716,
-0.026453562080860138,
-0.002415665192529559,
0.02568230777978897,
0.0647268295288086,
0.01836855337023735,
-0.013291432522237301,
-0.003923867363482714,
0.023233361542224884,
-0.019645487889647484,
-0.06092638149857521,
0.0008424713741987944,
0.005379730369895697,
0.011580176651477814,
-0.026686105877161026,
0.06565380096435547,
0.09387139230966568,
0.0014766274252906442,
0.023841673508286476,
-0.019187234342098236,
-0.009453639388084412,
-0.003854162525385618,
-0.023200733587145805,
-0.01588704064488411,
-0.019528234377503395,
0.013263409025967121,
-0.025643203407526016,
-0.017188316211104393,
0.014766596257686615,
-0.08981060236692429,
0.05164732038974762,
0.04066883772611618,
0.021639183163642883,
0.043907441198825836,
0.03667929396033287,
-0.0397222526371479,
0.02691589668393135,
-0.020978618413209915,
0.04129751771688461,
0.008719616569578648,
-0.014207782223820686,
-0.01016522478312254,
-0.03424687683582306,
-0.029630517587065697,
0.03343212604522705,
-0.023918308317661285,
-0.033458832651376724,
0.04684856906533241,
0.01554521918296814,
-0.029733411967754364,
-0.023806540295481682,
0.014881273731589317,
0.0006153339054435492
] |
I. Liquidités et exigibilités immédiates en devises
A. Aspect comptable
1
Selon le plan comptable général, les liquidités et exigibilités en devises sont converties en
euros sur la base du dernier cours de change.
Les écarts de conversion par rapport aux montants initialement comptabilisés sont compris dans
le résultat comptable de l'exercice.
Les pertes de change sont enregistrées au débit du compte 666 : « pertes de change ».
B. Aspect fiscal
10
Le 4 de l'article 38 du code
général des impôts (CGI) n'introduit sur ce point aucune divergence avec les règles comptables mentionnées au § 1 dès lors que les conditions générales de déduction des charges sont remplies.
Notamment, les pertes de change ne doivent pas être étrangères à la gestion de l'entreprise.
Le Conseil d'État a jugé qu'une société française à laquelle une entreprise étrangère avance
des fonds est en droit de constater la perte au change supportée à l'occasion du remboursement de ces avances, dès lors que si, pour la société étrangère, le versement d'avances consenties sans
intérêt et sans délai de remboursement apparaît comme un transfert de bénéfices en France, en revanche, pour l'entreprise française, le fait de recevoir lesdites avances se rattachait à sa gestion
normale, ayant pour but de lui procurer une aide financière en considération de raisons commerciales
(CE, arrêt du 9 janvier 1967, req. n°
52911 ; voir également BOI-BIC-CHG-60-20-10).
II. Créances et dettes libellées en monnaies étrangères
A. Aspect comptable
1. En cours d'exercice
20
L'article
L123-22 du code de commerce prévoit la tenue des documents
comptables en euros. En conséquence, les entreprises doivent convertir en euros leurs créances et dettes libellées en monnaies étrangères.
Les règlements relatifs à ces créances et dettes sont rapprochés des valeurs d'entrée (coûts
historiques). Lorsqu'ils entraînent une perte, celle-ci est enregistrée au débit du compte 666 : « pertes de change ».
2. À la clôture de l'exercice
30
Ces créances et dettes doivent faire l'objet d'une estimation à la clôture de chaque exercice
d'après le cours des changes à cette date.
Les différences de conversion sont enregistrées dans des comptes d'attente. Lorsque l'écart
correspond à une perte latente, le compte 476 : « différences de conversion - Actif » est débité par le crédit du compte de tiers concerné.
Les pertes latentes entraînent normalement la constitution d'une provision pour risques au
crédit du compte 1515 : « provisions pour pertes de change » par le débit du compte 6865 : « dotation aux provisions pour risques et charges financières ».
B. Aspect fiscal
40
Le 4 de l'article 38 du CGI
dispose que les écarts de conversion des créances et dettes libellées en monnaies étrangères par rapport aux montants initialement comptabilisés sont déterminés à la clôture de chaque exercice en
fonction du dernier cours de change et pris en compte pour la détermination du résultat fiscal de l'exercice.
Remarque : Le cours des changes à retenir doit s'entendre, en principe, du
dernier cours officiel connu à la date du bilan. Toutefois, lorsque des créances ou des dettes en monnaies étrangères ne peuvent être pratiquement réalisées que sur le marché libre des changes, et
qu'ainsi le cours officiel apparaît purement théorique, le cours du marché libre peut être retenu pour l'évaluation desdites créances ou dettes.
Dès lors, l'écart constaté en comptabilité au débit du compte 476 : « différence de conversion
- Actif » doit faire l'objet d'une déduction extra-comptable.
50
Dans ces conditions, les provisions qui seraient constituées au plan comptable en vue de
couvrir des pertes éventuelles de change ne peuvent être admises en déduction pour la détermination du résultat fiscal dès lors que ces pertes sont déjà déduites de ce résultat de manière
extra-comptable (sur ce point, cf. BOI-BIC-PROV-30).
60
Toutefois des provisions peuvent être constituées en vue de couvrir la dépréciation de ces
créances lorsqu'elles revêtent un caractère douteux ou litigieux. Ces deux catégories de provisions peuvent affecter simultanément une même créance.
70
Il convient également de noter qu'une entreprise, qui s'est abstenue de constater
l'existence d'une perte de change au bilan de l'exercice au cours duquel elle s'est produite, perd la faculté de la comptabiliser ultérieurement. Toutefois, si l'entreprise est tenue, au cours d'un
exercice ultérieur, de rembourser du chef de cette dette une somme supérieure à celle inscrite en comptabilité, elle garde la possibilité de déduire cette charge supplémentaire des résultats de
l'exercice de paiement (CE, arrêt du 3
novembre 1971, req. n° 80157, RJ, n° II, p.174). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-50-70 | https://bofip.impots.gouv.fr/bofip/1413-PGP.html/identifiant=BOI-BIC-CHG-50-70-20120912 | 2012-09-12 00:00:00 | 553c672e2fc257e93a6d77acdfd23a36809dbabba72f91035242f9fb2b309d5f | [
-0.04568900913000107,
0.07413534075021744,
0.01840997114777565,
-0.03022623062133789,
-0.026203367859125137,
-0.03737026825547218,
-0.09719078242778778,
0.008362727239727974,
0.05781662464141846,
-0.0628436952829361,
-0.02936077117919922,
-0.001510303351096809,
-0.026664135977625847,
0.014969440177083015,
-0.005539456382393837,
0.04733727127313614,
0.06016305834054947,
-0.007600412704050541,
0.02363458089530468,
-0.026367146521806717,
0.07906338572502136,
0.06322048604488373,
-0.00921444222331047,
0.03632774576544762,
-0.02929297834634781,
0.0654827207326889,
-0.03282710909843445,
-0.12408536672592163,
0.020450720563530922,
-0.029373250901699066,
-0.05627494305372238,
-0.042372364550828934,
0.08650795370340347,
0.05959122255444527,
0.014111141674220562,
0.0035956238862127066,
-0.000787908211350441,
-0.026673007756471634,
0.03820274770259857,
0.059337880462408066,
-0.026044009253382683,
-0.008905483409762383,
-0.050713349133729935,
0.0758984312415123,
0.05040422081947327,
-0.00970500148832798,
-0.02739708311855793,
0.023638928309082985,
-0.014765649102628231,
0.07628098875284195,
-0.009739519096910954,
0.014147979207336903,
0.04125973582267761,
0.05336140841245651,
0.030306706205010414,
0.038096219301223755,
-0.04743357375264168,
0.03243180736899376,
0.11681275814771652,
-0.057493437081575394,
0.024171940982341766,
-0.0029748070519417524,
0.023481132462620735,
-0.0611867755651474,
-0.035042569041252136,
-0.025187987834215164,
0.001573720364831388,
0.0018042861483991146,
0.10414810478687286,
0.04663745313882828,
0.00172760512214154,
0.05304078012704849,
-0.03346646949648857,
0.06455043703317642,
-0.005856906063854694,
0.05973261967301369,
-0.024994486942887306,
0.0380573496222496,
0.019893420860171318,
0.04613187536597252,
-0.023582763969898224,
-0.01735883392393589,
0.026520075276494026,
0.0506603829562664,
-0.05100349709391594,
0.0022864213678985834,
0.05329861864447594,
0.00910232588648796,
-0.04025891795754433,
0.027058007195591927,
-0.023328715935349464,
0.057373303920030594,
0.0027590820100158453,
0.013244077563285828,
0.0075042108073830605,
0.04760349541902542,
-0.03398514911532402,
0.08573107421398163,
0.10257720202207565,
0.005185293965041637,
-0.02895299531519413,
-0.010500398464500904,
0.016166439279913902,
-0.021211573854088783,
-0.003189008217304945,
-0.019463520497083664,
0.005113393068313599,
0.023332348093390465,
-0.049010299146175385,
-0.027196384966373444,
-0.03811703994870186,
0.002969450317323208,
-0.020751360803842545,
0.029354920610785484,
-0.0027293027378618717,
0.05949261784553528,
0.023333461955189705,
0.005175863858312368,
0.027308674529194832,
0.03346799686551094,
-0.021353373304009438,
-0.009880985133349895,
-0.015036661177873611,
-0.009311337023973465,
-0.06859759241342545,
-0.03187065199017525,
-0.015797151252627373,
-0.041763611137866974,
0.0018680862849578261,
0.02783651277422905,
0.003629735205322504,
-0.007551007904112339,
-0.039267782121896744,
-0.01878056675195694,
-0.03385503962635994,
-0.03483198210597038,
0.0022703465074300766,
0.04118733108043671,
0.006990646943449974,
0.014720289967954159,
-0.04894533008337021,
0.050050973892211914,
-0.05363447964191437,
0.04678856581449509,
0.03272239491343498,
0.07051649689674377,
-0.0074721272103488445,
-0.06473121792078018,
0.048350293189287186,
0.003946569748222828,
-0.04045882076025009,
0.02047346532344818,
0.046244461089372635,
-0.09044764935970306,
0.013010598719120026,
0.03761663660407066,
-0.033102892339229584,
0.011833823285996914,
-0.0775226354598999,
-0.021060490980744362,
0.04744238406419754,
0.01692153699696064,
0.014976673759520054,
-0.04380980134010315,
-0.014057387597858906,
-0.051753103733062744,
-0.0050531611777842045,
-0.009585394524037838,
0.028599999845027924,
-0.006125990767031908,
-0.03313063085079193,
-0.007363637909293175,
0.0020233704708516598,
-0.00617833761498332,
-0.007654630579054356,
-0.03855256363749504,
-0.014203104190528393,
0.0332738533616066,
-0.029131494462490082,
0.08178484439849854,
0.05857985466718674,
-0.07725441455841064,
0.03272603452205658,
0.005576621741056442,
-0.018759969621896744,
-0.01737208478152752,
-0.02767118066549301,
-0.0358802005648613,
0.022843463346362114,
-0.02161462791264057,
-0.043927863240242004,
0.005953260697424412,
-0.054132670164108276,
0.014951866120100021,
-0.0072496747598052025,
-0.022534118965268135,
-0.05688796564936638,
0.04001680761575699,
0.06862574070692062,
0.04531624913215637,
-0.007792611140757799,
0.03456758335232735,
-0.051242176443338394,
0.04362500086426735,
-0.03401448577642441,
-0.10400770604610443,
-0.040398236364126205,
0.01682099886238575,
-0.029452890157699585,
-0.03883806988596916,
0.06862213462591171,
-0.031284600496292114,
0.013198764994740486,
0.020485620945692062,
-0.008269871585071087,
-0.014108441770076752,
-0.017493747174739838,
-0.010965989902615547,
-0.02113051898777485,
-0.022039471194148064,
0.0030759302899241447,
-0.028720075264573097,
-0.006030121352523565,
-0.07186522334814072,
-0.03195742517709732,
0.010960010811686516,
-0.028240632265806198,
0.04724586009979248,
0.023196296766400337,
-0.05831809714436531,
0.002250052522867918,
0.012245905585587025,
0.0406416617333889,
0.006887015420943499,
0.03339327871799469,
-0.041428904980421066,
0.019634222611784935,
-0.02094172313809395,
-0.06866316497325897,
0.061263855546712875,
0.022559965029358864,
0.010005584917962551,
-0.014351445250213146,
0.005427722819149494,
-0.02851543202996254,
0.010945643298327923,
-0.05949680507183075,
-0.03586325794458389,
-0.06088614836335182,
0.024205468595027924,
-0.02000301145017147,
0.04142775759100914,
-0.01780996471643448,
0.02734125778079033,
-0.02910435013473034,
-0.04266946762800217,
0.030270753428339958,
-0.012764795683324337,
0.008885778486728668,
-0.014239075593650341,
0.006416221149265766,
-0.037664007395505905,
-0.056058742105960846,
0.004226930905133486,
0.020335055887699127,
-0.05155206099152565,
0.018504688516259193,
0.01897916942834854,
-0.0036357888020575047,
-0.016889164224267006,
0.015523815527558327,
0.04800541326403618,
-0.0638354942202568,
0.06100624054670334,
0.032239895313978195,
-0.006314740050584078,
-0.0439598374068737,
-0.03870535269379616,
0.0555649995803833,
-0.0030773915350437164,
-0.002647597109898925,
-0.018425483256578445,
-0.07110019028186798,
-0.02408311702311039,
-0.04833059012889862,
0.03006567619740963,
0.03629264608025551,
-0.015404129400849342,
0.006500435061752796,
0.030443578958511353,
0.024487996473908424,
-0.0002419603115413338,
0.004252648912370205,
0.06382684409618378,
0.010155335068702698,
-0.031856682151556015,
0.01475803554058075,
0.042775098234415054,
-0.008086889050900936,
-0.027637386694550514,
-0.028574613854289055,
0.006163713987916708,
0.04027453437447548,
-0.03683429956436157,
-0.04224800691008568,
-0.06116538867354393,
-0.042900923639535904,
-0.06163141131401062,
-0.03824581950902939,
0.01659722998738289,
-0.06277657300233841,
0.025947613641619682,
0.009006167761981487,
-0.03769373148679733,
-0.0023324633948504925,
-0.022196980193257332,
-0.016633231192827225,
0.047683604061603546,
-0.03905045613646507,
-0.08375845104455948,
-0.02234102413058281,
0.034016549587249756,
-0.01042571384459734,
0.011683858931064606,
0.016278941184282303,
-0.03422711044549942,
0.005289576482027769,
0.008877020329236984,
-0.05015196278691292,
-0.039045434445142746,
0.0076455106027424335,
0.018923046067357063,
0.045880261808633804,
-0.06097349897027016,
-0.009247633628547192,
0.0693134218454361,
0.02443959377706051,
-0.03914765641093254,
0.025869987905025482,
0.021227367222309113,
0.016160493716597557,
-0.005294568836688995,
-0.0393500030040741,
0.0015599415637552738,
0.051410555839538574,
-0.06436724960803986,
0.010661222971975803,
0.04510268196463585,
-0.006647725589573383,
-0.007018162868916988,
0.007313278969377279,
0.027324311435222626,
0.08951543271541595,
0.06612326949834824,
0.0032199081033468246,
-0.0067412834614515305,
-0.00860688928514719,
-0.018703008070588112,
-0.025873487815260887,
0.06336064636707306,
0.038547761738300323,
-0.052752651274204254,
-0.0471966378390789,
-0.010691101662814617,
0.0372137725353241,
0.03997582942247391,
0.0032941200770437717,
-0.014053492806851864,
-0.028151387348771095,
0.01447176095098257,
-0.05626226216554642,
0.02229587733745575,
0.013468223623931408,
0.014624685980379581,
-0.028608134016394615,
-0.01322407741099596,
-0.014940799213945866,
0.060863323509693146,
0.0001897650508908555,
0.06546477973461151,
0.002145427744835615,
-0.0022133816964924335,
0.021816527470946312,
-0.030853422358632088,
0.020390061661601067,
0.00182789983227849,
-0.018914565443992615,
-0.004496823064982891,
0.0354897566139698,
-0.02013608254492283,
0.056372787803411484,
-0.0185970701277256,
0.033689290285110474,
0.022161178290843964,
-0.02728988043963909,
-0.019380655139684677,
0.02380373515188694,
0.028262974694371223,
-0.011550557799637318,
0.05328773707151413,
-0.03479832783341408,
-0.02490220032632351,
-0.008838691748678684,
0.05025128647685051,
-0.0063236248679459095,
0.005117981694638729,
-0.011021688580513,
-0.08388202637434006,
0.023407643660902977,
0.017389072105288506,
0.06883885711431503,
0.011806362308561802,
0.01691642589867115,
-0.036021891981363297,
0.014924783259630203,
0.0003352313651703298,
0.030323036015033722,
0.07509038597345352,
0.15153643488883972,
0.019526487216353416,
0.04177270457148552,
0.018578555434942245,
0.05413741245865822,
-0.05564787983894348,
-0.04976024478673935,
-0.04537416994571686,
0.023101631551980972,
0.07455572485923767,
-0.025389693677425385,
0.0462336428463459,
-0.02010693959891796,
0.0037253655027598143,
-0.020888062193989754,
-0.0375325046479702,
-0.042096443474292755,
-0.0289629939943552,
-0.021180855110287666,
-0.023554787039756775,
0.0303230881690979,
-0.044394511729478836,
-0.02238360047340393,
0.045302994549274445,
0.01587814837694168,
-0.010418117046356201,
0.001346826204098761,
-0.002131093991920352,
0.0061760046519339085,
0.05919526889920235,
0.006954215932637453,
0.0332939587533474,
-0.0808243528008461,
-0.005987728945910931,
0.004798056557774544,
0.021547842770814896,
0.09612983465194702,
0.027437623590230942,
0.0041360873728990555,
0.03786960244178772,
0.01967221312224865,
0.05860491842031479,
-0.0005153562524355948,
-0.03679543361067772,
0.020889045670628548,
-0.015522134490311146,
-0.007500006817281246,
0.0460318848490715,
-0.013807494193315506,
0.005540360230952501,
0.01389082707464695,
-0.01325985323637724,
0.0036393015179783106,
0.049001097679138184,
-0.01084537710994482,
-0.004439148120582104,
0.025885891169309616,
0.041195061057806015,
-0.030923666432499886,
0.028707480058073997,
-0.030886005610227585,
0.0006717484211549163,
-0.01472986675798893,
0.04021933302283287,
-0.007059013471007347,
0.026908045634627342,
0.020906919613480568,
0.03285100683569908,
0.017224088311195374,
-0.04846614971756935,
-0.017160801216959953,
-0.005380192771553993,
-0.0063466657884418964,
-0.04445312172174454,
-0.04166373983025551,
0.02742394432425499,
-0.0005096779204905033,
0.08356140553951263,
0.025607023388147354,
-0.008685650303959846,
0.013404175639152527,
0.02656032331287861,
-0.04752282053232193,
-0.014800195582211018,
0.0032494463957846165,
-0.027301963418722153,
0.007729388307780027,
-0.03596390038728714,
0.07822609692811966,
-0.025358209386467934,
0.0652506947517395,
-0.043105240911245346,
-0.0012880032882094383,
-0.02783987857401371,
-0.006900949403643608,
-0.06742236018180847,
-0.027471229434013367,
-0.0016669967444613576,
-0.07571236044168472,
0.007413289975374937,
-0.015580364502966404,
0.01639021933078766,
0.06014438718557358,
-0.017487406730651855,
-0.02681492641568184,
0.006286442279815674,
0.021617038175463676,
-0.05255891755223274,
-0.009833716787397861,
-0.0032609025947749615,
-0.0012048460775986314,
0.0509154312312603,
-0.03998633846640587,
0.03721657022833824,
0.0216496754437685,
0.0061708721332252026,
0.024926234036684036,
-0.010094428434967995,
0.007418531458824873,
0.04548635333776474,
0.02549939975142479,
-0.002535106148570776,
-0.03797537088394165,
0.010664732195436954,
0.0342833437025547,
0.005115864332765341,
-0.00032401783391833305,
0.0073223477229475975,
0.011238615028560162,
-0.04212801530957222,
-0.026814499869942665,
-0.023595787584781647,
0.007854791358113289,
0.05413117632269859,
-0.00020738322928082198,
0.0391073077917099,
-0.0443306565284729,
-0.08240283280611038,
-0.004812364466488361,
0.008774003945291042,
0.021345773711800575,
0.05003926530480385,
-0.03350818157196045,
0.04169804975390434,
0.00974208489060402,
0.03804849088191986,
0.06878501921892166,
0.0053432537242770195,
0.011635170318186283,
0.008028781041502953,
-0.018042955547571182,
-0.012504806742072105,
-0.007069391664117575,
-0.009421352297067642,
0.015363169834017754,
-0.03740859776735306,
-0.018022511154413223,
-0.01886182278394699,
-0.019043125212192535,
0.007398130837827921,
-0.022939179092645645,
0.011214169673621655,
-0.08764317631721497,
-0.06699654459953308,
-0.01409897394478321,
-0.021312203258275986,
0.007948791608214378,
0.0077778310514986515,
-0.03547865152359009,
0.012830374762415886,
-0.01722717098891735,
0.024556610733270645,
0.014487498439848423,
0.0016484330408275127,
0.060971736907958984,
-0.014536499045789242,
-0.010540450923144817,
-0.03321002051234245,
0.0052042449824512005,
0.006008807569742203,
-0.02526487410068512,
0.041399117559194565,
0.0037922088522464037,
-0.020337648689746857,
0.027253495529294014,
0.0015662678051739931,
0.06900521367788315,
0.03958345577120781,
-0.0018038220005109906,
-0.07998064905405045,
-0.03551227226853371,
0.031188955530524254,
0.012996855191886425,
0.004885485861450434,
0.006904052570462227,
0.017138391733169556,
-0.012741276994347572,
0.006522242445498705,
0.02379492111504078,
-0.010422425344586372,
-0.05021036043763161,
0.01321688573807478,
-0.03050933964550495,
0.051682740449905396,
0.0014177077682688832,
-0.01851547509431839,
-0.018167665228247643,
0.025844350457191467,
-0.04121088981628418,
-0.04039179906249046,
-0.04121389612555504,
-0.010717974975705147,
0.005548842716962099,
-0.00484491279348731,
0.023109614849090576,
0.004145083948969841,
0.0005501757259480655,
-0.01183028519153595,
0.00605829106643796,
0.02056935615837574,
-0.009731890633702278,
-0.04949505999684334,
-0.025714730843901634,
0.04252813756465912,
0.009649303741753101,
-0.009943481534719467,
0.0380452461540699,
-0.0413525365293026,
-0.005791481584310532,
0.014849893748760223,
-0.03631751984357834,
0.02551358938217163,
0.01745808869600296,
0.00008304391667479649,
0.046407293528318405,
0.00656892079859972,
-0.047835398465394974,
-0.01911502331495285,
-0.021410278975963593,
-0.015265250578522682,
0.014004035852849483,
0.025706076994538307,
0.009436740539968014,
0.001705298898741603,
0.05466294288635254,
-0.01771334558725357,
-0.04876372590661049,
0.03318256884813309,
0.008540303446352482,
0.012064403854310513,
0.027423596009612083,
0.02481398917734623,
0.017543580383062363,
-0.02275710366666317,
0.013535629957914352,
-0.01891406998038292,
-0.02031085081398487,
0.0012557303998619318,
0.024649035185575485,
-0.09922239184379578,
-0.02045496739447117,
0.06920188665390015,
0.015644678846001625,
-0.015711911022663116,
0.035898443311452866,
0.006096686236560345,
-0.014743714593350887,
-0.02015863172709942,
-0.06001770496368408,
0.009613187052309513,
0.04337131977081299,
0.00528511730954051,
-0.02811151184141636,
0.06569545716047287,
0.036352816969156265,
-0.014165505766868591,
0.013333044946193695,
-0.0101331677287817,
-0.03125538304448128,
0.07623039186000824,
0.053844209760427475,
0.017335405573248863,
0.033014342188835144,
-0.005274086259305477,
-0.036807212978601456,
0.0017762711504474282,
-0.0478396937251091,
0.002170568099245429,
0.01941174454987049,
-0.006005837582051754,
0.016388574615120888,
0.04237274453043938,
-0.016005976125597954,
0.055736493319272995,
0.021383576095104218,
0.052460405975580215,
-0.02136232890188694,
-0.02567462995648384,
-0.01648770272731781,
-0.011837033554911613,
0.01908668503165245,
0.03400775417685509,
-0.03728393465280533,
0.0015828633913770318,
0.0010754920076578856,
-0.007892144843935966,
0.03167280554771423,
0.013230222277343273,
0.0353521928191185,
0.07319746911525726,
0.016995197162032127,
0.018805164843797684,
0.027129698544740677,
0.007539042737334967,
0.03518638014793396,
0.012388180010020733,
0.017472144216299057,
-0.018417194485664368,
0.03000359982252121,
0.008828403428196907,
-0.015599134378135204,
-0.046789273619651794,
-0.005056328140199184,
-0.015088595449924469,
0.017624180763959885,
0.024441199377179146,
-0.019743124023079872,
0.06500577181577682,
-0.01478157564997673,
0.009038872085511684,
-0.012273990549147129,
0.018450910225510597,
-0.07192274928092957,
0.007829533889889717,
0.009398329071700573,
0.0918046236038208,
-0.0309568103402853,
0.0031260435935109854,
-0.007650338113307953,
0.02100048027932644,
-0.01489119604229927,
0.010805873200297356,
0.019147345796227455,
-0.06412915885448456,
0.029810449108481407,
-0.014596431516110897,
-0.038747888058423996,
-0.03416910767555237,
0.04187794402241707,
0.02070208266377449
] |
1
L'article 196 bis du
code général des impôts (CGI) prévoit que la situation et les charges de famille à retenir pour le calcul de l'impôt sont celles existant au 1er janvier de l'année d'imposition,
c'est-à-dire l'année de réalisation des revenus.
10
Toutefois :
- l'année de la réalisation ou de la cessation de l'un ou de plusieurs des évènements ou des
conditions mentionnés aux 4 à 6 de l'article 6 du CGI, il est tenu compte de la situation au 31 décembre de l'année d'imposition
;
- en cas d'augmentation des charges de famille en cours d'année, il est fait état de la
situation au 31 décembre ou à la date du décès s'il s'agit d'une imposition établie en vertu de l'article 204 du CGI.
20
Il convient de comparer les charges de famille telles qu'elles existaient
respectivement au 1er janvier et au 31 décembre de l'année de l'imposition et de retenir la solution la plus favorable pour le contribuable.
Il en est de même en vertu de la jurisprudence du Conseil d'État (CE, arrêt du 5 janvier
1962, n° 46798) en ce qui concerne les autres éléments ayant une influence sur le quotient familial.
Ainsi, les contribuables qui au 31 décembre entrent dans les prévisions de l'article 195 du
CGI peuvent bénéficier de la majoration du quotient familial prévue par ce texte (BOI-IR-LIQ-10-20-20-10).
Dans l'arrêt CE du 5 janvier 1962 n° 46798, il a été jugé, en effet, qu'un contribuable
victime d'un accident du travail devait bénéficier du quotient familial prévu par le d du 1 de l'article 195 du CGI à compter de l'année au cours de laquelle avait pris rétroactivement effet son droit
à une pension d'invalidité d'un taux au moins égal à 40 %.
(30)
40
Pour les contribuables n'ayant pas encore obtenu la carte d'invalidité, il convient de se
reporter au BOI-IR-LIQ-10-10-10-30.
I. Enfants âgés de moins de 18 ans
50
D'après la situation au 1er janvier de l'année de l'imposition, il y a lieu de
compter tous les enfants mineurs qui se trouvent à cette date à la charge du contribuable.
Notamment, sont à retenir à cet égard ceux de ces enfants qui sont décédés ou ont atteint
l'âge de 18 ans en cours d'année.
60
Pour les enfants qui ont atteint l'âge de 18 ans ou se sont mariés en cours
d'année, il convient de se reporter au I-C § 190 à 200 du BOI-IR-LIQ-10-10-10-20.
70
En fonction de la situation au 31 décembre de l'année d'imposition, il convient de retenir
tous les enfants mineurs qui existent à cette date, même s'ils ne sont devenus à charge qu'en cours d'année.
Tel est le cas, s'ils sont encore à charge au 31 décembre :
- des enfants du contribuable nés en cours d'année ;
- des enfants âgés de moins de 18 ans que le contribuable a recueillis, au sens du 2° de
l'article 196 du CGI, au cours de l'année.
80
Concernant les enfants nés et décédés au cours de la même année, les dispositions de
l'article 196 bis du CGI ne permettent pas, en principe, de tenir compte d'un enfant né en cours d'année mais décédé avant
le 31 décembre de la même année.
Toutefois il a paru possible d'admettre qu'un enfant né en cours d'année et décédé avant le
31 décembre de la même année soit retenu pour la détermination du nombre de parts servant au calcul de l'impôt dès l'instant où sa naissance est enregistrée à l'état civil.
Il en est de même pour les enfants pour lesquels un acte d'enfant sans vie, prévu au deuxième
alinéa de l'article 79-1 du code civil, a été établi.
90
L’enfant est considéré, jusqu'à preuve du contraire, comme étant à la charge du parent chez
lequel il réside à titre principal (BOI-IR-LIQ-10-10-10-10 au I-C-5-a § 230). Si les parents cohabitent au 1er janvier, ou le cas
échéant au 31 décembre, il leur appartient de déterminer celui ayant la charge principale de l’enfant.
II. Enfants susceptibles de demander leur rattachement
A. Enfants célibataires
100
Peuvent demander leur rattachement les enfants âgés de plus de 18 ans qui, soit au
1er janvier, soit au 31 décembre de l'année d'imposition :
- sont âgés de moins de 21 ans ;
- ou sont âgés de moins de 25 ans s'ils justifient de la poursuite de leurs études ;
- ou effectuent leur service national quel que soit leur âge. À ce sujet, il est précisé que l'enfant
majeur qui effectue son service militaire peut demander à être rattaché au foyer fiscal de ses parents pour l'année au cours de laquelle il commence son service national comme pour l'année au cours de
laquelle il le termine. Cette règle s'applique bien entendu lorsque ces deux événements se produisent au cours de la même année civile
(RM Couanau n° 64763, J.O. débats AN du 1er février 1993, p. 375).
Pour plus de précisions, Il convient de se reporter au
BOI-IR-LIQ-10-10-10-20.
B. Enfants ayant fondé un foyer distinct
110
Peuvent demander leur rattachement (et être pris en compte par voie
d'abattement) les enfants qui :
- soit au 1er janvier, soit au 31 décembre se trouvent dans l'une des situations de
famille suivantes : être mariés avec ou sans enfant ou être célibataires, veufs, divorcés ou séparés chargés de famille ;
- satisfont en outre à l'une des conditions citées au
II-A et B § 290 à 380 du BOI-IR-LIQ-10-10-10-20 (remarque étant faite que, pour les enfants mariés, le rattachement peut être demandé dès lors que
l'un des époux remplit ces conditions).
III. Enfants invalides et invalides recueillis
120
Il y a lieu de retenir en ce cas la situation soit au 1er janvier,
soit au 31 décembre si elle est fiscalement, plus favorable.
IV. Mariage ou conclusion d'un PACS au cours de l'année d'imposition
130
En cas de mariage ou de conclusion d’un PACS en cours d’année, il est tenu compte de la
situation de famille au 31 décembre de l’année d’imposition.
Chaque époux ou chaque partenaire doit donc être considéré comme célibataire pour toute
l’année lorsqu’ils ont opté, au titre de l’année du mariage ou du PACS, pour l’imposition distincte de leurs revenus. Il en est ainsi pour l’appréciation du nombre de parts à retenir pour le calcul de
l’impôt sur le revenu.
Un enfant ne peut être à la charge que d’un seul des parents ayant opté pour l’imposition
distincte au titre de l’année du mariage ou du pacte civil de solidarité (PACS).
V. Séparation, divorce ou rupture du PACS
140
En cas de séparation, divorce ou dissolution d’un PACS en cours d’année, il est tenu compte de
la situation de famille au 31 décembre de l’année d’imposition.
Les contribuables sont donc considérés comme séparés ou divorcés pour l’ensemble de l’année.
Il en est ainsi pour l’appréciation du nombre de parts à retenir pour le calcul de l’impôt sur le revenu.
VI. Changements successifs de situation matrimoniale
150
En cas de changements successifs dans la situation matrimoniale des contribuables, il est tenu
compte du dernier changement de situation
Ainsi, en cas de mariage puis de séparation dans l’année, seule la situation de séparation est
retenue pour l’appréciation de la situation familiale des intéressés. Les contribuables seront donc soumis à une imposition distincte pour l’ensemble de l’année.
VII. Imposition en cas de décès
A. Décès du contribuable
160
Dans le cas de décès du contribuable, la situation et les charges de famille à retenir pour
l'établissement de l'imposition prévue à l'article 204 du CGI (BOI-IR-CESS-10), sont celles
existant :
- soit au 1er janvier de l'année du décès ;
- soit au jour du décès en cas de situation plus favorable à cette date au regard du quotient
familial.
B. Décès d'un des conjoints ou partenaires liés par un PACS
170
En cas de décès de l'un des conjoints ou partenaires liés par un PACS, le 8 de
l'article 6 du CGI prévoit que l'impôt afférent aux bénéfices et revenus non encore taxés est établi au nom des époux ou
partenaires. Le conjoint ou le partenaire survivant est personnellement imposable pour la période postérieure au décès.
La situation et les charges de famille à retenir pour le calcul de l'impôt
établi pour le ménage sont celles existant :
- soit au 1er janvier de l'année du décès ;
- soit au jour du décès en cas de situation plus favorable à cette date au regard du quotient
familial.
Le conjoint ou partenaire survivant, quant à lui, est considéré comme marié ou pacsé ; les
charges de famille retenues sont celles existant au 1er janvier de l'année du décès ou au 31 décembre en cas d'augmentation de celles-ci en cours d'année.
Le maintien du quotient conjugal du conjoint ou partenaire survivant ne s'applique pas en cas
de mariage l'année du décès du conjoint ou du partenaire.
180
Le contribuable devenu veuf ou veuve au cours de l'année de son mariage ou de son PACS est
imposé comme un contribuable marié ou pacsé pour la période postérieure au décès.
190
Un contribuable dont le divorce a été prononcé antérieurement au décès de son ex-conjoint
n'a pas droit à la qualité de veuf pour la détermination de son quotient familial (CE, arrêt du 11 avril 1962, n° 50360).
Ainsi, l'ex-époux survivant avec enfants n'a pas la même situation au regard du quotient
familial que le veuf ou la veuve ayant des enfants issus du mariage avec le conjoint décédé.
200
De même, l'ex-conjoint divorcé n'a pas droit à la demi-part supplémentaire bénéficiant à la
veuve (ou au veuf) de plus de 74 ans d'un ancien combattant (BOI-IR-LIQ-10-20-20-10). | Bulletin officiel des finances publiques - impôts | BOI-IR-LIQ-10-10-20 | https://bofip.impots.gouv.fr/bofip/2232-PGP.html/identifiant=BOI-IR-LIQ-10-10-20-20160229 | 2016-02-29 00:00:00 | a52fb5b6f196b4617b8c85935e1a148247f04258344f87f43f96475e2e865fff | [
-0.05794937536120415,
0.024361073970794678,
-0.06976252049207687,
0.022155096754431725,
-0.015419111587107182,
-0.048776332288980484,
-0.03311852738261223,
0.03616568073630333,
0.06261038035154343,
-0.053197719156742096,
-0.05339893698692322,
-0.012080414220690727,
-0.10924265533685684,
-0.006041730288416147,
-0.04954583942890167,
0.010253424756228924,
0.03658866137266159,
0.01516978070139885,
-0.03127515688538551,
-0.011921776458621025,
0.025601278990507126,
0.02840496599674225,
-0.04686242714524269,
0.09707849472761154,
0.028438551351428032,
-0.014212233014404774,
0.06224187836050987,
-0.09894386678934097,
-0.02759579010307789,
0.029131030663847923,
-0.05504774674773216,
0.020575303584337234,
0.019939588382840157,
0.02097024954855442,
0.08182784914970398,
-0.10237200558185577,
0.0037294316571205854,
-0.06184792146086693,
0.004489593673497438,
0.03000057116150856,
-0.011912457644939423,
-0.018312301486730576,
0.01753406785428524,
0.012439657002687454,
0.026327308267354965,
0.06822680681943893,
-0.07833107560873032,
0.037664759904146194,
-0.005061360076069832,
0.024924613535404205,
0.04018893837928772,
0.011242873035371304,
0.047745682299137115,
-0.053104549646377563,
0.01762418821454048,
0.06032301485538483,
-0.05390813574194908,
0.013168014585971832,
0.06103367730975151,
-0.03437311574816704,
-0.019802074879407883,
-0.0015763746341690421,
0.03475912660360336,
-0.05704563111066818,
-0.02767069637775421,
-0.00636622030287981,
-0.0038343705236911774,
-0.037669189274311066,
0.1485806554555893,
0.07721114158630371,
-0.0174577496945858,
0.07740230113267899,
0.024024536833167076,
0.018159806728363037,
0.07785041630268097,
0.021578453481197357,
-0.03782614320516586,
-0.004582064226269722,
0.021942568942904472,
0.03133989870548248,
-0.0615827701985836,
-0.022011101245880127,
-0.015453716740012169,
-0.006467166356742382,
-0.020823145285248756,
-0.030733928084373474,
0.01044024620205164,
-0.002122921170666814,
-0.011006901040673256,
0.0506913997232914,
0.03409986570477486,
0.10303184390068054,
-0.059452325105667114,
0.0011851652525365353,
-0.0011778551852330565,
0.010217082686722279,
-0.02491217665374279,
0.0306465495377779,
0.07099753618240356,
0.0827258825302124,
-0.02854594774544239,
0.014989113435149193,
0.036940403282642365,
0.02435319498181343,
0.04735356569290161,
-0.05453910678625107,
0.032877299934625626,
-0.003978412598371506,
-0.02810114435851574,
0.010583844035863876,
0.006084778346121311,
-0.008837521076202393,
-0.040046464651823044,
0.012089844793081284,
-0.01973288133740425,
0.049673620611429214,
-0.044495079666376114,
-0.0014728365931659937,
0.034687191247940063,
0.07649804651737213,
-0.039955541491508484,
0.004601749125868082,
0.016859877854585648,
-0.051754631102085114,
-0.060344163328409195,
-0.036688320338726044,
-0.05393216013908386,
-0.026816967874765396,
-0.0253062155097723,
-0.016717255115509033,
0.037821583449840546,
0.02504645846784115,
-0.02560654655098915,
-0.0010901871137320995,
-0.027911966666579247,
-0.018769335001707077,
0.00717374961823225,
0.028417479246854782,
0.02257535047829151,
-0.03868242725729942,
-0.06328796595335007,
0.007817110046744347,
-0.033192288130521774,
-0.0007192394114099443,
-0.027522370219230652,
0.04069710150361061,
0.015884215012192726,
-0.054963935166597366,
0.031048178672790527,
-0.026660826057195663,
-0.025776628404855728,
0.020285245031118393,
0.07999496906995773,
-0.04979272186756134,
0.02714006043970585,
-0.03787270188331604,
-0.010556292720139027,
-0.003330909414216876,
-0.028059961274266243,
-0.029830418527126312,
0.029879184439778328,
0.037964336574077606,
-0.016300493851304054,
-0.02534245140850544,
0.003432312048971653,
0.02162863127887249,
0.032863982021808624,
0.005475293379276991,
0.016830721870064735,
0.06997610628604889,
-0.058940187096595764,
0.049890365451574326,
0.023170998319983482,
-0.020075393840670586,
-0.028108399361371994,
-0.02149072475731373,
-0.034627657383680344,
0.003836753312498331,
-0.06324990838766098,
0.053802844136953354,
-0.04200079292058945,
-0.08431370556354523,
0.04364008828997612,
-0.013639291748404503,
0.06533423811197281,
0.003970689605921507,
-0.0009980618488043547,
-0.05643432214856148,
0.041460681706666946,
0.01295349933207035,
-0.03093010187149048,
-0.011395185254514217,
-0.05338507890701294,
0.0011495143407955766,
-0.028392070904374123,
-0.04351464658975601,
-0.024262862280011177,
0.025236641988158226,
0.05761529877781868,
0.027000533416867256,
-0.006547533441334963,
0.02997429668903351,
0.012834965251386166,
-0.004203597083687782,
0.02083226479589939,
-0.02608734741806984,
-0.03953763097524643,
0.011370438151061535,
-0.0034820595756173134,
-0.0821433961391449,
0.0067475480027496815,
0.021272072568535805,
0.014854850247502327,
0.0244817603379488,
-0.0490090511739254,
-0.019896268844604492,
-0.037209704518318176,
-0.019515633583068848,
0.018687821924686432,
-0.06452774256467819,
0.02180914767086506,
-0.017292814329266548,
-0.05767587572336197,
-0.03954988718032837,
0.05415651202201843,
0.021246157586574554,
-0.03518662601709366,
0.0070445057936012745,
-0.013104664161801338,
-0.0572575218975544,
0.030069658532738686,
-0.029186787083745003,
-0.0030658270698040724,
-0.006994869094341993,
0.04056065157055855,
-0.014324155636131763,
-0.0061825355514883995,
-0.014481781050562859,
-0.05554985627532005,
0.052751459181308746,
0.020449964329600334,
0.05364932864904404,
0.028028931468725204,
0.014609060250222683,
0.02652645856142044,
-0.03574029356241226,
-0.035402216017246246,
-0.04772420972585678,
-0.008654238656163216,
0.030322860926389694,
-0.03341234102845192,
0.037114571779966354,
-0.04143272340297699,
-0.024095425382256508,
-0.06777585297822952,
-0.02607741951942444,
-0.006961917970329523,
0.028991080820560455,
0.0483950711786747,
-0.04167472943663597,
-0.007718871813267469,
-0.026777513325214386,
0.013174894265830517,
-0.10138501226902008,
0.006450517103075981,
-0.11229036003351212,
0.026490332558751106,
0.05209692195057869,
-0.011001182720065117,
0.012664693407714367,
-0.0208559799939394,
0.011588298715651035,
0.053616128861904144,
0.016533879563212395,
-0.0007049746927805245,
-0.017631730064749718,
-0.03132598474621773,
-0.006438589654862881,
0.07227284461259842,
0.019727200269699097,
0.03433573246002197,
-0.034565843641757965,
-0.02017972245812416,
0.016429729759693146,
-0.0014042240800336003,
-0.0014999224804341793,
0.01156399492174387,
-0.003973239101469517,
-0.030202852562069893,
0.05894393473863602,
0.007699222769588232,
0.01276920922100544,
-0.057104017585515976,
0.0657743513584137,
0.022658012807369232,
-0.012616584077477455,
-0.007890849374234676,
0.049097612500190735,
-0.015917913988232613,
-0.0032031480222940445,
-0.02799108624458313,
-0.026683656498789787,
0.002420983277261257,
0.0373888835310936,
-0.010628758929669857,
-0.027310486882925034,
-0.025618087500333786,
0.02114875614643097,
-0.03910035640001297,
0.04918178170919418,
0.0010132185416296124,
0.017583727836608887,
-0.00031220453092828393,
-0.03640357777476311,
0.0004453540313988924,
0.018643716350197792,
0.04495994746685028,
-0.02727319486439228,
0.00907821673899889,
-0.06669093668460846,
-0.02821001410484314,
0.06333248317241669,
-0.06329040229320526,
0.004234703257679939,
-0.012393614277243614,
-0.010341443121433258,
-0.050394464284181595,
0.019319012761116028,
-0.027444129809737206,
0.008089905604720116,
0.000050693826779024675,
0.027337132021784782,
0.010118328966200352,
-0.027356209233403206,
0.005217236001044512,
0.03870557248592377,
-0.018404940143227577,
0.04955122247338295,
0.04102860763669014,
0.035230230540037155,
-0.045457713305950165,
-0.03368271142244339,
-0.06123918667435646,
0.0285494327545166,
0.0710301548242569,
0.0034707060549408197,
0.051028646528720856,
0.032756220549345016,
-0.0004912927397526801,
-0.02157062105834484,
-0.014658665284514427,
-0.009760790504515171,
0.020586367696523666,
0.049641288816928864,
0.030341021716594696,
0.016215017065405846,
-0.050712671130895615,
0.038763925433158875,
-0.05605573207139969,
0.014347784221172333,
0.0763525515794754,
-0.02290310338139534,
-0.007940633222460747,
0.03740665689110756,
0.022908352315425873,
-0.027203837409615517,
-0.0009682859526947141,
-0.024172142148017883,
0.0170319601893425,
0.061929453164339066,
-0.019215641543269157,
0.015097196213901043,
0.06924784183502197,
0.026971658691763878,
-0.04448718950152397,
0.0022073257714509964,
-0.017172401770949364,
0.021732034161686897,
-0.021505923941731453,
0.028359415009617805,
0.0043436074629426,
-0.0751144140958786,
0.00856729969382286,
-0.016924617812037468,
0.013949355110526085,
0.018662165850400925,
0.012697746977210045,
-0.08302412182092667,
-0.030822141095995903,
0.0012205546954646707,
0.005678338930010796,
-0.008442305028438568,
0.010152708739042282,
0.024092044681310654,
-0.021230926737189293,
-0.04158633202314377,
0.031781893223524094,
0.023866744711995125,
0.005075376946479082,
0.026608508080244064,
-0.017941320315003395,
0.004489657003432512,
0.004586088005453348,
0.013206986710429192,
0.03875362500548363,
0.010097060352563858,
0.003528948174789548,
-0.037016112357378006,
0.010426091030240059,
-0.013812419027090073,
0.027394289150834084,
-0.014240606687963009,
0.016650311648845673,
-0.015176353976130486,
-0.0028476386796683073,
0.011097468435764313,
0.016833918169140816,
0.078984834253788,
0.15495631098747253,
-0.05011444166302681,
0.025054803118109703,
0.06577017903327942,
0.027576595544815063,
0.018130769953131676,
-0.029839903116226196,
-0.0315619632601738,
0.05580947548151016,
0.047836847603321075,
0.002188103273510933,
0.0838516354560852,
-0.058120351284742355,
-0.028802238404750824,
-0.07839849591255188,
-0.042918458580970764,
-0.023368194699287415,
-0.03707369789481163,
0.022676842287182808,
-0.0034338904079049826,
0.014513424597680569,
0.05357421562075615,
-0.0182489026337862,
0.014588088728487492,
-0.0015595739241689444,
-0.014588293619453907,
-0.0008357468177564442,
-0.0002766910765785724,
-0.034297920763492584,
0.07317022234201431,
0.03454037010669708,
0.06509102880954742,
-0.031452249735593796,
-0.0071139526553452015,
-0.061493609100580215,
-0.047339849174022675,
0.020184403285384178,
0.014286716468632221,
-0.01682768575847149,
0.00008286874799523503,
-0.031555622816085815,
-0.000676951021887362,
0.0019113690359517932,
0.03416702151298523,
-0.030674641951918602,
-0.01918458193540573,
0.04089194908738136,
0.0032794952858239412,
0.007263329345732927,
0.036896344274282455,
0.046823613345623016,
-0.034728292375802994,
0.0030343998223543167,
-0.00369986891746521,
0.0265789944678545,
0.0015058316057547927,
0.015759017318487167,
0.025385349988937378,
0.0352427214384079,
0.09256327897310257,
-0.04384927451610565,
0.007746940478682518,
-0.0037395101971924305,
0.042022958397865295,
-0.03960737958550453,
-0.002409106120467186,
-0.032899435609579086,
0.0077476962469518185,
0.0007954664761200547,
-0.05269528552889824,
0.006463880185037851,
0.0363897979259491,
0.07636889070272446,
-0.012534413486719131,
-0.007910666987299919,
-0.013816958293318748,
0.012497009709477425,
0.04288220778107643,
0.04714909568428993,
-0.009660035371780396,
-0.008657447062432766,
0.04871136695146561,
-0.017757922410964966,
-0.06622018665075302,
-0.026802541688084602,
0.006900087930262089,
0.04037400707602501,
0.004859224893152714,
0.08187954127788544,
0.04709568992257118,
0.028739672154188156,
0.014867221005260944,
-0.07859952002763748,
0.032113514840602875,
0.04528811573982239,
-0.03607675060629845,
0.06251734495162964,
0.002372602466493845,
-0.014533855952322483,
0.02036641351878643,
0.018667984753847122,
0.03308458626270294,
-0.014163162559270859,
0.005778938997536898,
-0.01125241070985794,
0.018969496712088585,
0.047773327678442,
-0.005694786086678505,
0.0024978904984891415,
-0.024320272728800774,
0.02980884350836277,
0.06824160367250443,
0.020540980622172356,
0.03243440017104149,
0.03276664763689041,
-0.011988316662609577,
0.01763112097978592,
-0.03530591353774071,
0.04748883843421936,
0.05987589433789253,
0.009722854942083359,
0.029596321284770966,
-0.0069192200899124146,
-0.029632799327373505,
0.015420619398355484,
-0.030458930879831314,
-0.01856830343604088,
0.02933903969824314,
0.010927391238510609,
-0.02296162024140358,
-0.024465588852763176,
-0.03268149867653847,
0.05409323796629906,
0.0455232709646225,
-0.006260774098336697,
-0.04928254336118698,
-0.010952048934996128,
0.009674495086073875,
0.01159647572785616,
0.011201844550669193,
-0.046481404453516006,
0.0786433294415474,
-0.018879057839512825,
-0.04126223549246788,
-0.047500867396593094,
0.034948740154504776,
0.0026886705309152603,
-0.03753336891531944,
0.035823214799165726,
-0.04055706039071083,
0.06032746657729149,
0.017056109383702278,
-0.0043106721714138985,
0.035443272441625595,
-0.033552851527929306,
-0.027973420917987823,
-0.03507153317332268,
-0.05543377250432968,
-0.009136239998042583,
-0.018050743266940117,
-0.018763113766908646,
0.012538682669401169,
-0.045141879469156265,
0.0198474433273077,
0.0030426562298089266,
0.016667893156409264,
-0.024568594992160797,
0.0029212431982159615,
-0.018321026116609573,
0.06622796505689621,
0.03814421966671944,
0.0578627809882164,
0.018432123586535454,
0.05935472995042801,
0.006617292296141386,
0.008371901698410511,
-0.002586795249953866,
-0.016534214839339256,
0.028246358036994934,
0.008280442096292973,
-0.03205935284495354,
-0.005344370845705271,
0.012838510796427727,
-0.015628427267074585,
-0.004866327624768019,
-0.015834607183933258,
-0.06612998992204666,
0.033095669001340866,
0.012942801229655743,
-0.04856254160404205,
-0.0321454294025898,
0.004988553002476692,
-0.05009165778756142,
-0.01627258025109768,
-0.0030102564487606287,
0.023458758369088173,
-0.02499600686132908,
0.0044282241724431515,
-0.03386317566037178,
0.0137712387368083,
-0.006978686433285475,
-0.030651988461613655,
-0.032344166189432144,
0.04295904561877251,
-0.02015634812414646,
0.021918872371315956,
0.026915201917290688,
-0.005265781190246344,
0.006897811312228441,
-0.017078574746847153,
-0.06155615299940109,
-0.04577123746275902,
-0.025492049753665924,
-0.010511701926589012,
0.0025142659433186054,
-0.049232155084609985,
-0.01094408705830574,
-0.013937169685959816,
-0.0025595398619771004,
0.007717976812273264,
-0.01704825647175312,
-0.05477321892976761,
-0.0073877000249922276,
0.03220740333199501,
-0.006093696225434542,
-0.015709001570940018,
-0.003868150059133768,
0.036419276148080826,
0.011247723363339901,
0.012846076861023903,
-0.007551990449428558,
0.016033444553613663,
0.012758118100464344,
-0.007518758065998554,
-0.02756510302424431,
-0.025713132694363594,
0.021398646757006645,
0.01695980131626129,
-0.04142295941710472,
-0.0224554855376482,
0.0190869327634573,
0.06349948793649673,
0.04299001023173332,
0.03300870582461357,
0.09262793511152267,
-0.024737004190683365,
-0.04850661754608154,
0.034176550805568695,
0.020924128592014313,
0.03035557270050049,
0.002639428712427616,
-0.002045020693913102,
-0.024552438408136368,
0.04539119452238083,
0.034618835896253586,
-0.05158427730202675,
-0.0508347824215889,
0.01135964971035719,
-0.03622445836663246,
-0.03459750488400459,
-0.010752344503998756,
0.010903950780630112,
0.04252413287758827,
-0.03196016326546669,
0.00430224509909749,
0.01189100556075573,
0.0001386786316288635,
-0.015843817964196205,
0.01790982484817505,
-0.015759622678160667,
0.006535804830491543,
0.014960778877139091,
-0.060460615903139114,
-0.01926303282380104,
-0.01827852427959442,
0.011038290336728096,
0.047039151191711426,
0.01812582090497017,
0.02261839620769024,
0.014415659010410309,
0.01007301639765501,
-0.02048567496240139,
0.02904968336224556,
0.020353298634290695,
-0.03378399834036827,
-0.04373439773917198,
0.02195294387638569,
-0.022098882123827934,
0.03299899399280548,
0.03617381677031517,
0.004940330050885677,
0.033834584057331085,
0.016569016501307487,
-0.013388155959546566,
-0.03456791490316391,
0.05367022007703781,
-0.01616256684064865,
0.016160104423761368,
-0.01732524298131466,
0.019667934626340866,
-0.025783808901906013,
0.0872962698340416,
-0.008719591423869133,
-0.028165947645902634,
-0.020002901554107666,
0.01140167098492384,
-0.07788807898759842,
0.014319580979645252,
0.02069566398859024,
0.020272336900234222,
0.009096134454011917,
0.07394276559352875,
-0.004014106001704931,
0.06585539132356644,
0.0024686490651220083,
0.013800256885588169,
0.02825324237346649,
-0.018505390733480453,
0.014314043335616589,
0.01944005861878395,
-0.037677913904190063,
-0.04413624852895737,
0.024873772636055946,
-0.030678512528538704,
-0.0018753699259832501,
-0.022811969742178917,
-0.00046913756523281336,
0.04280257970094681,
-0.021106449887156487,
0.012555082328617573,
-0.00851324014365673,
0.036949947476387024,
-0.049435414373874664,
0.012784038670361042,
0.01595335826277733,
0.023501858115196228,
0.00007612483022967353,
0.013648765161633492,
-0.008435296826064587,
0.011889229528605938,
-0.003848632564768195,
0.016143616288900375,
0.003638219553977251,
-0.03924715146422386,
0.04266628250479698,
-0.01636899635195732,
-0.014424953609704971,
0.048346880823373795,
-0.015088329091668129,
0.034950513392686844
] |
1
Certaines personnes morales ou collectivités relevant normalement de l'impôt sur les sociétés
sont exclues du champ d'application de cet impôt.
Cette exclusion peut découler :
- de dispositions légales particulières (chapitre 1,
BOI-IS-CHAMP-20-10) ;
- d'une renonciation volontaire à l'assujettissement à l'impôt sur les sociétés (chapitre 2,
BOI-IS-CHAMP-20-20). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-20 | https://bofip.impots.gouv.fr/bofip/4446-PGP.html/identifiant=BOI-IS-CHAMP-20-20160601 | 2016-06-01 00:00:00 | deb552c1d99dd6ad6f64a3d205ebceaa1f338c3ccef4e1758444c1c02d4216b4 | [
-0.052558667957782745,
0.039604783058166504,
-0.023569444194436073,
0.0822112187743187,
-0.023431478068232536,
-0.0068255700170993805,
-0.05257098749279976,
-0.031078455969691277,
0.01075048092752695,
-0.008854308165609837,
-0.03276363015174866,
0.04535387083888054,
0.06284095346927643,
-0.01837863028049469,
-0.07332830876111984,
0.05884940177202225,
0.11105784773826599,
-0.004954665433615446,
-0.019007405266165733,
-0.006384111940860748,
0.08031410723924637,
0.03248456120491028,
0.017321927472949028,
0.07028250396251678,
-0.029616063460707664,
0.01501346006989479,
0.057638008147478104,
-0.08407662808895111,
-0.06306110322475433,
-0.04127022624015808,
-0.01982998661696911,
-0.04289187490940094,
-0.03406887874007225,
0.01034128200262785,
0.026694059371948242,
-0.14691416919231415,
0.04387105256319046,
-0.02421414665877819,
-0.035112638026475906,
-0.031052540987730026,
-0.015154442749917507,
0.02078559249639511,
-0.03619816526770592,
0.008906601928174496,
-0.012769964523613453,
-0.005770324729382992,
-0.008430401794612408,
0.023519445210695267,
-0.10013183206319809,
0.009641598910093307,
0.014644949696958065,
0.011976740323007107,
0.0074717802926898,
0.021942583844065666,
0.046662263572216034,
-0.02360452152788639,
-0.10540764033794403,
-0.005935318302363157,
0.03675970807671547,
-0.0050926790572702885,
-0.024590441957116127,
-0.002480466151610017,
-0.008063822984695435,
-0.014645380899310112,
0.023291701450943947,
-0.03675340861082077,
0.017089180648326874,
-0.060831062495708466,
0.08563842624425888,
0.005101031623780727,
-0.005262474063783884,
0.02288808673620224,
0.011442422866821289,
0.0062470389530062675,
-0.028022263199090958,
0.07080845534801483,
-0.07620122283697128,
0.01871480979025364,
0.04827326163649559,
0.010896621271967888,
-0.01442974153906107,
0.025144074112176895,
0.05325638875365257,
-0.005407579708844423,
-0.029177306219935417,
-0.022645598277449608,
-0.042613741010427475,
-0.026611942797899246,
-0.01695241592824459,
0.03948099911212921,
-0.012145384214818478,
0.07355189323425293,
-0.020405979827046394,
0.043240658938884735,
0.00794039387255907,
0.014243337325751781,
-0.013278068043291569,
0.013614000752568245,
0.02462700754404068,
0.050042252987623215,
-0.0535711906850338,
0.014921417459845543,
0.06081792339682579,
-0.04211628809571266,
0.024728981778025627,
-0.11198503524065018,
-0.01994088850915432,
-0.00826030783355236,
-0.04021574556827545,
-0.013556275516748428,
-0.0362454317510128,
0.00712485471740365,
-0.02772933803498745,
-0.022943716496229172,
0.010824264027178288,
0.052959758788347244,
0.0418560728430748,
0.06877170503139496,
0.06281953305006027,
0.059504296630620956,
0.006073536351323128,
-0.11051250249147415,
-0.07403022795915604,
0.04019099473953247,
-0.02876299060881138,
0.011379593051970005,
0.015987982973456383,
0.010595455765724182,
-0.06885481625795364,
0.005361699964851141,
0.037953201681375504,
-0.012851015664637089,
0.03711700811982155,
-0.044854141771793365,
-0.022592801600694656,
-0.03970494121313095,
-0.026295535266399384,
0.07834227383136749,
0.02609206922352314,
0.022820834070444107,
-0.0522988885641098,
0.042099226266145706,
-0.013398456387221813,
0.0061246356926858425,
-0.02986275404691696,
-0.027005797252058983,
-0.008618557825684547,
-0.04917439445853233,
0.034624163061380386,
-0.04864019900560379,
-0.030466364696621895,
0.024756010621786118,
0.022824391722679138,
-0.011584946885704994,
0.013551938347518444,
-0.05687008425593376,
0.0014333231374621391,
0.048660654574632645,
-0.028331292793154716,
-0.03201666101813316,
0.04879700765013695,
-0.02159693092107773,
0.052117425948381424,
-0.007054914254695177,
0.012379011139273643,
-0.016151810064911842,
-0.01369633898139,
0.04465243220329285,
0.051316581666469574,
0.06446357816457748,
-0.05369696021080017,
0.030000386759638786,
0.024627594277262688,
-0.011316178366541862,
0.0009081850876100361,
-0.03670202195644379,
0.003417547792196274,
0.03172295168042183,
-0.03890509903430939,
0.03192644938826561,
0.04525211825966835,
-0.05972738564014435,
-0.012905660085380077,
0.009246796369552612,
0.03687812760472298,
0.00004519669892033562,
-0.012541953474283218,
-0.07008258998394012,
-0.017933515831828117,
0.018815848976373672,
-0.017123915255069733,
-0.0012598737375810742,
-0.07327096164226532,
0.019244596362113953,
0.008404562249779701,
-0.02688254602253437,
-0.03302083909511566,
0.07156196236610413,
0.05930912867188454,
-0.013397036120295525,
0.029153572395443916,
0.008192009292542934,
0.038706209510564804,
0.03357391431927681,
0.01908903196454048,
0.008882289752364159,
-0.01951630227267742,
0.04187057167291641,
-0.013524693436920643,
0.049746040254831314,
0.006105994340032339,
-0.004862987902015448,
0.01943288743495941,
0.01785101741552353,
-0.037827882915735245,
-0.021378127858042717,
-0.05496370047330856,
-0.0073513188399374485,
0.015001827850937843,
-0.02086537703871727,
0.004385028034448624,
0.015084568411111832,
-0.037419162690639496,
-0.026435276493430138,
0.03966430202126503,
0.018445182591676712,
-0.033507365733385086,
0.03019016422331333,
0.0042178211733698845,
-0.05172478035092354,
0.010463953949511051,
-0.021340973675251007,
0.028806982561945915,
-0.0012163936626166105,
0.029397498816251755,
-0.01572246663272381,
0.015209951438009739,
-0.01779652200639248,
0.0029487102292478085,
0.08520854264497757,
0.013952665962278843,
-0.012354516424238682,
0.054812271147966385,
-0.004447136074304581,
0.024897119030356407,
-0.029752209782600403,
-0.0027815455105155706,
-0.01209260057657957,
-0.010816207155585289,
0.0362725630402565,
-0.033327002078294754,
0.021560437977313995,
-0.0025740857236087322,
-0.024197082966566086,
-0.017006797716021538,
-0.032238177955150604,
0.03131809085607529,
0.06749838590621948,
0.03870539367198944,
-0.03915946185588837,
-0.0015852476935833693,
0.003202511463314295,
-0.00013978854985907674,
-0.018399903550744057,
-0.011326134204864502,
-0.10723484307527542,
0.02510223723948002,
0.020966453477740288,
-0.030069909989833832,
0.016188038513064384,
-0.022391848266124725,
-0.0030780688393861055,
0.012948637828230858,
0.03187129274010658,
-0.008049082942306995,
-0.005657603964209557,
0.02488946169614792,
-0.059295546263456345,
0.023165782913565636,
0.018142584711313248,
-0.012086902745068073,
0.022870875895023346,
-0.06614573299884796,
0.0139283686876297,
-0.05699651688337326,
0.07134044170379639,
0.012473417446017265,
-0.023015374317765236,
0.005603892728686333,
-0.0228793453425169,
-0.04067579284310341,
0.05258787050843239,
-0.03129054978489876,
-0.007473731879144907,
0.061400849372148514,
-0.04301013424992561,
-0.03206004202365875,
0.04525125026702881,
0.06500177085399628,
-0.04165942221879959,
0.04098490625619888,
-0.01619165949523449,
0.05485514551401138,
0.02837286703288555,
-0.05700947344303131,
-0.005752282217144966,
-0.003076494438573718,
-0.03259807080030441,
0.030625099316239357,
0.05453978106379509,
-0.0011350821005180478,
0.009863942861557007,
-0.031001681461930275,
-0.05044234171509743,
0.024042226374149323,
-0.07405690848827362,
-0.026953017339110374,
0.016874879598617554,
-0.006219625473022461,
-0.08796287328004837,
-0.017168324440717697,
0.09869752079248428,
-0.028111493214964867,
-0.009916810318827629,
-0.04606761410832405,
-0.038402728736400604,
0.015489117242395878,
0.014193222858011723,
-0.05204605311155319,
0.025944316759705544,
0.0022513270378112793,
0.01781555265188217,
0.012798096984624863,
0.0008013276965357363,
0.005241209175437689,
0.005990484729409218,
-0.02536178007721901,
-0.010879184119403362,
0.018742363899946213,
0.02671884559094906,
0.0353039875626564,
0.022886373102664948,
-0.044182080775499344,
-0.02317971922457218,
0.0976564884185791,
-0.004760460928082466,
0.024409284815192223,
0.005522475112229586,
0.008639920502901077,
0.008463332429528236,
-0.009762062691152096,
-0.019323939457535744,
0.015025501139461994,
0.04380582645535469,
-0.005250790622085333,
-0.009851517155766487,
-0.025874905288219452,
0.06425158679485321,
-0.01047839131206274,
0.047192513942718506,
-0.06823505461215973,
0.002958479104563594,
0.00638553686439991,
0.01898343674838543,
0.017268819734454155,
-0.016005534678697586,
0.045895203948020935,
0.010474246926605701,
-0.00950400810688734,
0.03273697569966316,
0.053391002118587494,
0.050864703953266144,
-0.029162675142288208,
0.0032800280023366213,
-0.041441816836595535,
0.06889302283525467,
0.007315167225897312,
0.028620798140764236,
0.0024214675650000572,
0.0026318063028156757,
0.010301440954208374,
-0.041918639093637466,
0.10818735510110855,
0.051527924835681915,
0.02477620169520378,
0.05043743923306465,
0.06657698005437851,
0.006839954759925604,
-0.015434205532073975,
0.05030115321278572,
-0.04064115136861801,
-0.017534486949443817,
-0.029640981927514076,
0.0052679297514259815,
-0.006837290246039629,
-0.04451676458120346,
0.02322276122868061,
-0.016953440383076668,
-0.03544873744249344,
-0.03731982782483101,
-0.008404111489653587,
0.05134839564561844,
0.07700522243976593,
-0.020296333357691765,
-0.0335732027888298,
-0.018022678792476654,
0.040700722485780716,
-0.020625043660402298,
0.03237892687320709,
-0.0233832485973835,
0.06383639574050903,
0.004836631007492542,
0.019895564764738083,
-0.03396032750606537,
-0.00722901476547122,
0.036786261945962906,
0.021138938143849373,
0.07144232839345932,
0.13915075361728668,
0.00878875982016325,
0.029016729444265366,
0.015797577798366547,
-0.004977812059223652,
-0.052055563777685165,
0.0007241948624141514,
-0.026163360103964806,
0.028269978240132332,
-0.0026346782688051462,
-0.012586405500769615,
0.04764986410737038,
-0.025546858087182045,
-0.007824510335922241,
-0.000662643404211849,
0.023278269916772842,
-0.04148678854107857,
-0.021381383761763573,
-0.01804111711680889,
0.04501604288816452,
0.001567245926707983,
0.028577277436852455,
-0.00760318199172616,
0.0292214248329401,
0.01094045676290989,
-0.07544659823179245,
-0.00359141593798995,
-0.004295667167752981,
-0.028243886306881905,
0.043613046407699585,
0.0638294667005539,
0.012774202972650528,
-0.004536681342869997,
0.060454122722148895,
-0.031418610364198685,
-0.004688112065196037,
-0.0328783355653286,
0.014750739559531212,
-0.015909964218735695,
-0.0024358024820685387,
-0.014614236541092396,
-0.007382975425571203,
-0.004087211564183235,
-0.046387575566768646,
0.002865982474759221,
-0.0017192373052239418,
-0.010644105263054371,
-0.049091022461652756,
0.02280622348189354,
0.04778577387332916,
-0.016400836408138275,
0.041120871901512146,
-0.01757347211241722,
0.016036611050367355,
0.03129025548696518,
-0.029268959537148476,
-0.016694454476237297,
0.042840346693992615,
-0.040855567902326584,
0.031078826636075974,
0.014904370531439781,
-0.039331257343292236,
0.013761417008936405,
0.01839607208967209,
-0.044148143380880356,
-0.021215297281742096,
-0.0077397869899868965,
0.028117364272475243,
-0.021456623449921608,
-0.07055158168077469,
0.021118558943271637,
0.05054101720452309,
0.06283972412347794,
-0.022277845069766045,
-0.043617360293865204,
-0.031192708760499954,
0.031352028250694275,
0.032556284219026566,
0.021936330944299698,
0.023106278851628304,
-0.004085590597242117,
0.050174832344055176,
-0.019677724689245224,
0.019282447174191475,
-0.035295240581035614,
0.02791329100728035,
-0.0051930127665400505,
-0.022769466042518616,
0.08514268696308136,
0.04123581573367119,
0.02699510008096695,
-0.03700171411037445,
-0.04796461760997772,
0.021968891844153404,
0.05863165855407715,
0.01010851189494133,
0.004423864651471376,
-0.009826675988733768,
-0.0272330641746521,
0.006037026643753052,
-0.03980774059891701,
0.014446784742176533,
0.000735291454475373,
0.04049883782863617,
0.013376993127167225,
-0.014807037077844143,
0.004882043693214655,
-0.03486199304461479,
0.04249337688088417,
0.0419052392244339,
0.03309822827577591,
-0.02133285254240036,
-0.02494034916162491,
0.04833102598786354,
0.021614165976643562,
-0.010631776414811611,
0.04349339380860329,
0.01477766688913107,
0.033669572323560715,
-0.007371413055807352,
0.02327452041208744,
-0.0015379204414784908,
-0.01591349020600319,
0.01462405826896429,
-0.008996883407235146,
-0.05338893085718155,
0.019108735024929047,
0.01275634765625,
0.0640198141336441,
-0.030378097668290138,
-0.021702729165554047,
0.010858096182346344,
0.002946714172139764,
0.004786665551364422,
0.005933188367635012,
-0.02144806645810604,
-0.020639954134821892,
-0.030347498133778572,
-0.005274701863527298,
0.0353551059961319,
-0.059238530695438385,
0.003847667947411537,
0.016184581443667412,
-0.03558443486690521,
0.0027077337726950645,
-0.0021161974873393774,
0.002536972053349018,
-0.04163394868373871,
-0.00497491704300046,
0.0049967896193265915,
0.004584502894431353,
0.002956510055810213,
0.01828763261437416,
-0.03150380402803421,
-0.06587173789739609,
-0.03516305983066559,
-0.04051603004336357,
0.06622472405433655,
-0.02003270946443081,
-0.02053491212427616,
-0.042404983192682266,
0.014956474304199219,
-0.03383437544107437,
0.02681134082376957,
0.04578610509634018,
0.02883104607462883,
-0.06283515691757202,
0.02935984544456005,
-0.020066354423761368,
0.04719674959778786,
-0.02378603257238865,
-0.05053242668509483,
-0.06701727211475372,
0.025349408388137817,
-0.046044956892728806,
0.0035459569189697504,
0.033306222409009933,
0.02880033105611801,
-0.004658934660255909,
0.00904994085431099,
0.011821762658655643,
-0.03810859099030495,
0.026164010167121887,
-0.019076745957136154,
-0.027233047410845757,
-0.043305765837430954,
-0.008976091630756855,
0.05613268166780472,
-0.0018025619210675359,
-0.011593489907681942,
-0.022285249084234238,
-0.053511232137680054,
-0.007815640419721603,
0.046233270317316055,
0.022149287164211273,
0.013139628805220127,
0.024994587525725365,
-0.006447489373385906,
-0.023486342281103134,
-0.05558505281805992,
-0.003996541723608971,
0.0017957246163859963,
-0.03481573611497879,
-0.02805708348751068,
0.031027983874082565,
0.028808878734707832,
-0.04731057584285736,
0.023307951167225838,
-0.0003664949908852577,
0.032495785504579544,
-0.043737296015024185,
-0.029300855472683907,
0.03151430934667587,
0.01946215145289898,
0.01342191081494093,
-0.06269948929548264,
0.04664906859397888,
0.013161256909370422,
0.01597505807876587,
0.006351727060973644,
-0.0552472248673439,
-0.03372703120112419,
-0.05514596775174141,
0.0072135766968131065,
-0.006801883224397898,
-0.009324781596660614,
0.06476292014122009,
0.04748956859111786,
-0.0002220824535470456,
0.019718285650014877,
-0.0041764117777347565,
0.006653420627117157,
0.021851209923624992,
-0.059604886919260025,
-0.0024129790253937244,
-0.0295107401907444,
0.03286011889576912,
-0.01088033989071846,
-0.03864636272192001,
-0.002525001997128129,
0.06472237408161163,
0.01798924431204796,
0.0281512588262558,
0.0002672311966307461,
0.06540054827928543,
0.0030865150038152933,
-0.04258432984352112,
0.030181841924786568,
0.03152100741863251,
0.0419524647295475,
-0.010158131830394268,
0.024266710504889488,
0.02248789370059967,
0.006587210111320019,
-0.0051351855508983135,
-0.04114437475800514,
-0.028789222240447998,
0.04229815676808357,
0.0022375723347067833,
-0.0040572695434093475,
-0.05183297395706177,
0.010271374136209488,
-0.021193651482462883,
-0.040451522916555405,
0.013826006092131138,
0.006294583901762962,
0.020613232627511024,
-0.02104906365275383,
0.023490313440561295,
0.029975662007927895,
0.008896148763597012,
-0.001086158910766244,
-0.02322615124285221,
0.039733923971652985,
0.003931332845240831,
0.05789944529533386,
0.04178568348288536,
-0.020963208749890327,
0.016884097829461098,
0.0389307402074337,
0.005191130097955465,
-0.009067299775779247,
0.012970802374184132,
-0.04292142391204834,
-0.045489586889743805,
0.014101909473538399,
0.07040446251630783,
0.00099653541110456,
0.011719898320734501,
-0.004349484108388424,
0.03600515425205231,
0.0004885333473794162,
0.0875704288482666,
0.02146524004638195,
0.0005638253060169518,
0.022593049332499504,
-0.011194149032235146,
0.0009756094077602029,
-0.03705209866166115,
0.053509537130594254,
-0.011998996138572693,
0.029315467923879623,
-0.014908473938703537,
0.011467821896076202,
0.032219063490629196,
0.02015630528330803,
-0.02361900731921196,
-0.00963557418435812,
0.00955536961555481,
0.0015713473549112678,
-0.0372542105615139,
-0.007709409110248089,
-0.005344534292817116,
0.027427373453974724,
0.01500668190419674,
-0.042066965252161026,
0.00917543563991785,
0.011616185307502747,
0.00019421128672547638,
-0.056730762124061584,
-0.03372844308614731,
0.013668868690729141,
0.021666066721081734,
-0.03708459809422493,
0.08946599066257477,
-0.017303721979260445,
-0.07198908925056458,
-0.008638288825750351,
0.003187288995832205,
0.028592385351657867,
0.017172520980238914,
-0.09667591005563736,
-0.06614308059215546,
0.016517041251063347,
-0.0018610315164551139,
0.045893196016550064,
0.03269297629594803,
-0.011900094337761402,
-0.09096603095531464,
0.0775625929236412,
-0.011583693325519562,
0.04554429277777672,
-0.02796274423599243,
0.02392343245446682,
0.00944457482546568,
0.011965884827077389,
-0.022315455600619316,
0.01462914701551199,
0.024313703179359436,
0.0025884821079671383
] |
I. Indemnisation des salariés privés d'emploi
1
Les travailleurs involontairement privés d'emploi, totalement ou partiellement,
ont droit à un revenu de remplacement imposable, en principe, dans les conditions fixées pour les salaires.
A. Chômage total
10
Conformément aux dispositions du
titre II du livre IV de la 5ème partie du code du travail (C. trav.), l'indemnisation du
chômage total repose sur deux régimes qui coexistent :
- un régime d'assurance à caractère conventionnel financé par des contributions
des employeurs et des salariés ;
- un régime de solidarité à la charge du Fonds de solidarité.
20
L'article L.
5428-1 du C. trav. dispose que le principe de l'imposition fixé au 5 de l'article 158 du code général des impôts (CGI) est
applicable au revenu de remplacement versé en application de ces deux régimes.
En conséquence, qu'elle soit versée dans le cadre du régime d'assurance ou du
régime de solidarité, l'allocation qui constitue ce revenu de remplacement est imposable entre les mains des bénéficiaires dans la catégorie des traitements et salaires.
Il en est ainsi :
- au titre du régime d'assurance : de l'allocation d'aide de retour à l'emploi
(ARE) (C. trav. art. L. 5422-1) ;
- au titre du régime de solidarité : de l'allocation temporaire d'attente
(ATA) (C. trav. art. L. 5423-8) et de l'allocation de solidarité spécifique (ASS)
(C. trav. art. L. 5423-1).
Il en est de même de l'allocation complémentaire à la charge de l'État, visée
à l'article L. 5425-2 du code du travail perçue dans le cadre du maintien des droits au revenu de remplacement.
Est également imposable l'allocation équivalent retraite, supprimée depuis le
1er janvier 2010 mais rétablie à titre exceptionnel avec effet rétroactif au 1er janvier 2010
(décret n° 2010-458 du 6 mai 2010).
Cette allocation continue à être versée aux allocataires en cours d'indemnisation à cette date jusqu'au terme de leurs droits..
30
Les allocations versées par l’État aux agents non titulaires du secteur public
se substituent aux prestations de chômage versées par Pôle emploi. Elles sont donc soumises à l'impôt sur le revenu dans la catégorie des traitements et salaires.
40
En ce qui concerne les aides accordées aux chômeurs en détresse sur les fonds
sociaux de Pôle emploi :
Les aides accordées aux chômeurs en détresse à la suite de décisions individuelles prises par les
comités paritaires de gestion de fonds sociaux des Assedic n'ont pas la nature d'un revenu imposable dès lors qu'elles présentent le caractère d'un secours. Il en est ainsi des
allocations exceptionnelles, non renouvelables, d'un montant limité et qui sont destinées à faire face à des situations de nécessité
(RM Léonard, n°31115, JO AN du 24 septembre 1990, page 3197).
Remarque : les ASSEDIC ont fusionné avec l’ANPE pour devenir Pôle emploi suite
à la loi n° 2008-126 du 13 février 2008 relative à la réforme de l'organisation du service public de l'emploi
B. Chômage partiel
50
Le chômage partiel ne donne lieu à indemnisation que si la durée du travail
est abaissée au-dessous de la durée légale du travail et que cette situation résulte de la réduction ou de la suspension temporaires d'activités imputables à la conjoncture économique, à des
difficultés d'approvisionnement en matières premières ou en énergie, à un sinistre, à des intempéries de caractère exceptionnel, à une transformation, restructuration ou modernisation de l'entreprise
ou à toute autre circonstance de caractère exceptionnel.
60
L'indemnisation des travailleurs placés dans cette situation revêt la forme :
- d'une allocation spécifique de chômage partiel, intégralement supportée par
l'État (C. trav. art. L. 5122-1) ;
- d'indemnités complémentaires de chômage partiel. Ces indemnités peuvent être
prises en charge partiellement par l'État (C. trav. art. L. 5122-2) ;
- d'une allocation complémentaire versée, en vertu de
l'article L. 3232-5 du C. trav., par l'employeur et qui peut être prise en charge pour moitié par l'État. Cette allocation est
destinée à garantir le salaire minimum de croissance, calculé sur la base de la durée légale hebdomadaire du travail aux salariés qui subissent une réduction d'activité en-dessous de la durée légale.
70
Ces trois sortes d'allocations qui peuvent éventuellement se cumuler sont
soumises intégralement à l'impôt sur le revenu, dans la catégorie des traitements et salaires.
C. Aide exceptionnelle versée par Pôle emploi
80
Cette aide exceptionnelle qui ne peut pas être versée au-delà du 31 décembre
2011, date de fin du dispositif, est prévue par
l'article
4 du Décret n° 2010-575 du 31 mai 2010 instituant des mesures exceptionnelles pour l'accompagnement des demandeurs d'emploi ayant épuisé leurs droits à l'allocation d'assurance chômage.
Elle concerne les demandeurs d'emploi, immédiatement disponibles et sans
activité professionnelle, qui ont épuisé leurs droits à l'assurance chômage, entre le 1er janvier et le 31 décembre 2010, et qui ne peuvent prétendre au bénéfice d'une allocation de solidarité, du
revenu de solidarité active, du revenu minimum d'insertion, de l'allocation de parent isolé ou d'une allocation spécifique d'indemnisation du chômage au titre de la solidarité nationale.
Versée, sous certaines conditions, elle est imposable à l'impôt sur le revenu
au titre de l'article 79 du CGI.
D. Remise volontaire par Pôle emploi de prestations de chômage indûment versées
90
La remise par Pôle emploi de prestations de chômage indûment versées n'a pas
pour effet de leur faire perdre leur nature juridique de revenus au regard du droit fiscal. Aucune disposition législative ne prévoyant expressément leur exonération, ces revenus sont taxables en
vertu de l'article 13 du CGI et de
l'article 79 du CGI. Toutefois, la renonciation à leur reversement prononcée par Pôle emploi a pour conséquence de changer la
catégorie au titre de laquelle ces sommes doivent être retenues dans les bases de l'impôt.
En effet, conformément à la jurisprudence du Conseil d'État :
Dès lors que, versées sans cause, les sommes ,qui ne se rattachent à aucune
catégorie spécifique de revenus, doivent être considérées non comme un don manuel ou un cadeau en capital, mais comme des revenus entrant dans le champ d'application de l'article 92 du CGI,
c'est-à-dire imposables dans la catégorie des bénéfices non commerciaux cf. notamment : CE, arrêt du 14 mai 1965, req. n° 61358, RO p. 343,
CE, arrêt du 19 juillet 1975, req. n°
95592 ; CE, arrêt du 23 janvier 1980,
req. n° 5608, RJ, vol. n° III p. 10.
Cette jurisprudence s'applique dans le cas d'espèce, sans qu'il y ait lieu de
rechercher s'il y a annulation de la cause de l'indu ou remise de dette. Cependant, compte tenu du fait que les sommes en cause ont été versées initialement à titre de prestations de chômage et, le
cas échéant, ont été imposées soit dans la catégorie des traitements et salaires, soit dans celle des pensions, il a paru possible d'admettre qu'elles continuent à relever du régime fiscal de chacune
de ces catégories de revenus.
II. Allocations versées aux préretraités
100
Les indemnités versées aux salariés en cas de départ à la retraite ou en
préretraite sont commentées au BOI-RSA-CHAMP-20-40. Le présent chapitre commente le régime fiscal des allocations de préretraite servies aux salariés jusqu'à la date de
leur départ à la retraite.
A. Préretraite totale FNE ou préretraite-licenciement
110
Les salariés licenciés pour motif économique âgés au moins de 57 ans (56 ans
dans certains cas exceptionnels) peuvent bénéficier d'une préretraite en adhérant à une convention d'allocation spéciale du Fonds national de l'emploi (FNE) conclue entre l'État et leur entreprise. Il
est précisé que ce dispositif est supprimé depuis le 1er janvier 2012
(article
152 de la loi de finances pour 2012, n° 2011-1977 du 28 décembre 2011). Les conventions conclues antérieurement au 1er janvier 2012 continuent de produire leurs effets jusqu'à leur terme.
Le régime fiscal des indemnités de licenciement et de la fraction de
l'indemnité à laquelle le salarié renonce est commenté aux BOI-RSA-CHAMP-20-40-10-20 et BOI-RSA-CHAMP-20-40-10-30.
Le régime fiscal applicable à l'allocation spéciale du FNE est le suivant :
Cette allocation présente le caractère d'un revenu de remplacement. Elle entre
dès lors pour son montant intégral dans le champ d'application de l'impôt sur le revenu. Elle est imposable comme un salaire et bénéficie donc du régime des frais professionnels applicable à cette
catégorie de revenus.
La circonstance que le FNE soit pour partie alimenté par la fraction des
indemnités à laquelle renoncent les salariés concernés est sans incidence sur la nature des prestations servies. Cette règle n'est pas différente de celle qui s'applique, par exemple, aux allocations
versées au titre de l'assurance chômage et qui sont financées en partie par les cotisations des salariés prélevées sur leur rémunération brute.
B. Préretraite progressive FNE
120
La préretraitre progressive FNE est une préretraite prise à mi-temps à partir
de 55 ans si l'employeur avait passé une convention de préretraite «FNE» avec la Direction Départementale du Travail avant le 1er janvier 2005. Les conventions conclues avant cette date continuent
toutefois de produire leur effets jusqu'à leur terme
(article
18 de la loi n° 2003-775 du 21 août 2003).
L'allocation spéciale de préretraite progressive versée à ce titre est
imposable.
C. Préretretraite amiante
130
L'indemnité de cessation anticipée d'activité des salariés exposés à l'amiante
est commentée au BOI-RSA-CHAMP-20-40-10-30.
Le régime de l'allocation de cessation anticipée d'activité des salariés
exposés à l'amiante est le suivant :
1. Régime juridique
140
Le I de
l'article 41 de
la loi de financement de la sécurité sociale pour 1999 (n° 98-1194 du 23 décembre 1998) complété par
l'article 36 de
la loi de financement de la sécurité sociale pour 2000 (n° 99-1140 du 29 décembre 1999) et le
décret relatif à
l'allocation de cessation anticipée d'activité n° 99-247 du 29 mars 1999 prévoient le versement d'une allocation de cessation anticipée d'activité pendant la période de préretraite des salariés
exposés à l'amiante.
Cette allocation est versée par les caisses régionales d'assurance maladie et
calculée selon les modalités prévues par le décret n° 99-247 du 29 mars 1999 déjà cité. Elle cesse d'être versée lorsque le bénéficiaire remplit les conditions requises pour bénéficier d'une pension
de vieillesse à taux plein dans les conditions définies à l'article L. 351-1 du code de la sécurité sociale (CSS) et à
l'article L. 351-8 du CSS.
L'article 36 de la loi de financement de la sécurité sociale pour 2000
précitée a élargi le champ du dispositif « préretraite amiante » aux salariés et anciens salariés des établissements de flocage et de calorifugeage à base d'amiante, à ceux des entreprises de
construction et de réparation navale ayant exercé certains métiers utilisant des matériaux contenant de l'amiante ainsi qu'aux dockers ou anciens dockers ayant exercé dans des ports où le trafic
d'amiante était particulièrement intense. L'allocation de cessation anticipée d'activité en faveur des marins exposés ou ayant été exposés à l'amiante est versée par la caisse générale de prévoyance
des marins.
2. Régime fiscal
150
L'allocation de cessation anticipée d'activité constitue un revenu de
remplacement. Elle est, à ce titre imposable dans la catégorie des traitements et salaires et supporte les prélèvements sociaux (contribution sociale généralisée (CSG) et contribution au remboursement
de la dette sociale (CRDS)).
D. Préretraite maison
160
RES N°2010/05 (FP) du 09/02/2010 : Allocations servies par les
entreprises, en vertu d'accords particuliers ou de conventions collectives, aux membres de leur personnel désireux de cesser leur activité avant l'âge normal de départ à la retraite (préretraites
« maison »).
Question : Quel est le régime fiscal des allocations
versées dans le cadre de dispositifs de préretraite d'entreprise (« préretraites maison ») ?
Réponse : Par principe, les allocations de préretraite
sont imposables à l'impôt sur le revenu selon les règles de droit commun des traitements et salaires. Il en est ainsi des allocations de préretraite d'entreprise, qu'elles soient versées pendant la
période de disponibilité du salarié ou à la suite de la rupture de son contrat de travail.
III. Aides à la réinsertion versées aux travailleurs étrangers regagnant leur pays d'origine
170
Le dispositif de l'aide publique à la réinsertion des étrangers destiné à
accompagner la réinsertion sociale et professionnelle des travailleurs étrangers qui désirent retourner dans leur pays d'origine est régi par le
décret n° 87-844 du 16
octobre 1987 portant création d'une aide publique à la réinsertion des travailleurs étrangers qui a été codifié sous les
articles D. 331-1 et suivants du Code de l'entrée et du séjour des étrangers et du droit
d'asile (CESEDA).
La mise en œuvre de ce dispositif relève de la compétence de l'Office français
de l'immigration et de l'intégration (OFII).
180
Cette aide publique (A) est susceptible d'être complétée par une aide
conventionnelle versée par Pôle emploi (III-B § 220) et, le cas échéant, par une aide de l'entreprise servie par le dernier employeur (III-C § 250).
Le régime fiscal de ces divers éléments est le suivant :
A. Aide publique à la réinsertion
190
Peuvent bénéficier de l'aide publique à la réinsertion visée aux
articles D. 331-1 à
D. 331-14 du CESEDA, les travailleurs involontairement privés d'emploi dont la
demande est déposée avant la rupture du contrat de travail ainsi que les demandeurs d'emploi indemnisés par le régime d'assurance chômage depuis au moins trois mois.
D'autres conditions sont également nécessaires. Il faut notamment :
- être en situation régulière en France ;
- être âgé d'au moins 18 ans ;
- avoir exercé une activité professionnelle salariée à caractère permanent, en
vertu d'un titre autorisant le travail ;
- être exclu de l'obtention de plein droit d'une autorisation de travail en
raison de la situation personnelle ;
- ne pas pouvoir bénéficier d'une procédure de regroupement familial.
200
Pour l'ensemble des bénéficiaires, l'aide publique comprend :
- une allocation destinée à couvrir tout ou partie des frais de voyage et de
déménagement du bénéficiaire et, le cas échéant, de son conjoint et de ses enfants mineurs ;
- une allocation destinée à couvrir tout ou partie des dépenses faites par le
bénéficiaire pour assurer le succès de sa réinsertion dans son pays d'origine. Ces dépenses comprennent les frais engagés, d'une part, pour l'exercice de sa nouvelle activité professionnelle, d'autre
part, le cas échéant, pour sa formation.
210
Ces allocations sont prises en charge par l'Etat pour l'ensemble des
bénéficiaires mentionnés au III-A § 190 , sauf l'allocation pour réinsertion des demandeurs d'emploi indemnisés par le régime d'assurance chômage depuis au moins trois mois et prise
en charge par l'Agence nationale pour la cohésion sociale et l'égalité des chances (ACSE)
(CESEDA, art. D. 331-5).
Ces indemnités ne sont pas imposables.
B. Aide conventionnelle à la réinsertion
220
Les bénéficiaires de l'aide publique à la réinsertion peuvent avoir droit à
une aide conventionnelle servie par le Pôle emploi, conformément à
l'arrêté du 23 février
2006 portant agrément de la convention du 18 janvier 2006 relative à l'aide conventionnelle à la réinsertion en faveur des travailleurs étrangers.
230
Cette aide correspond aux deux tiers des droits à l'allocation d'aide au
retour à l'emploi (ARE) restant dus au titre des droits notifiés ou en état de l'être à la date de remise des titres de séjour et de travail, en application du
règlement annexé à la convention du 18 janvier 2006, proportion portée à 85 % lorsque la
convention signée par l'entreprise avec l’État ou l'Office des migrations internationales (OMI) prévoit le versement de l'aide sous forme de rente. Elle est attribuée pour solde de tout droit au
regard du régime d'assurance chômage.
240
Elle est imposable dans la catégorie des traitements et salaires.
Si elle est perçue en France, c'est-à-dire avant le retour du travailleur
étranger dans son pays d'origine, elle doit figurer dans la déclaration de revenus que le bénéficiaire doit souscrire. Il peut demander l'application du système du quotient prévu à
l'article 163-0 A du CGI quel que soit le montant de ce revenu exceptionnel.
Si l'aide est versée dans le pays d'origine après le retour du travailleur
étranger, elle est soumise à la retenue à la source prévue par l'article 182 A du CGI.
C. Aide de l'entreprise
250
Cette aide dont le montant et les conditions d'attribution sont variables,
peut, le cas échéant, être attribuée par le dernier employeur.
260
Elle est exonérée d'impôt sur le revenu, des cotisations sociales et des
taxes et participations assises sur les salaires. | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-20-20 | https://bofip.impots.gouv.fr/bofip/5599-PGP.html/identifiant=BOI-RSA-CHAMP-20-20-20131029 | 2013-10-29 00:00:00 | 8b00b74b3c9a8680b3d1bec79b75c2ac22b832de777691a35d91bc744fd12fea | [
-0.0608665756881237,
-0.001994268735870719,
-0.05811265483498573,
0.011372072622179985,
0.007647226564586163,
0.008383730426430702,
-0.07060550898313522,
0.04141602665185928,
0.03631573170423508,
-0.057852037250995636,
-0.05992539972066879,
0.047276731580495834,
-0.014931471087038517,
0.014780562371015549,
-0.019897419959306717,
-0.0095260264351964,
0.028552589938044548,
0.05983152240514755,
-0.01888320781290531,
0.032294321805238724,
0.04111095517873764,
0.06666458398103714,
-0.02049933932721615,
0.0762011930346489,
0.013848409987986088,
0.057339850813150406,
0.10532178729772568,
-0.0715729370713234,
0.026134520769119263,
0.05138324573636055,
-0.020073389634490013,
-0.07329735159873962,
0.024273581802845,
0.022520015016198158,
0.05299844220280647,
-0.013616674579679966,
0.002514068502932787,
-0.007484432775527239,
-0.0006948711234144866,
0.013406509533524513,
0.01731032133102417,
-0.011353797279298306,
-0.008144362829625607,
0.09357937425374985,
0.06356595456600189,
0.03212664648890495,
-0.044179290533065796,
0.07761555165052414,
-0.06531742215156555,
0.03654250502586365,
-0.04501475766301155,
0.02373434603214264,
0.020537804812192917,
0.04454720392823219,
0.01519700326025486,
0.02357511594891548,
-0.08317083865404129,
-0.01750773936510086,
-0.016350923106074333,
-0.11972854286432266,
-0.012460125610232353,
-0.0025377676356583834,
0.014664213173091412,
-0.01627499796450138,
-0.0776991918683052,
-0.029861850664019585,
0.006662632338702679,
0.0013719482813030481,
0.10930465161800385,
0.03581061586737633,
0.00802210159599781,
0.03810897469520569,
0.020759033039212227,
0.0057973857037723064,
0.05261950567364693,
-0.046134598553180695,
-0.04936450347304344,
-0.00047940397053025663,
0.10182514786720276,
0.0143696004524827,
-0.06634138524532318,
0.033693742007017136,
0.026371372863650322,
-0.01332022249698639,
-0.03522467985749245,
-0.03615976497530937,
0.012009700760245323,
-0.03211219608783722,
-0.04083459824323654,
0.06378491222858429,
0.015066620893776417,
0.030976125970482826,
-0.017235996201634407,
0.012323359027504921,
0.06295128911733627,
-0.03602899983525276,
-0.038685888051986694,
0.003266241867095232,
0.07210862636566162,
0.03161996230483055,
0.04150310158729553,
-0.02939339354634285,
0.028196528553962708,
-0.021828465163707733,
0.020980073139071465,
-0.07473453134298325,
-0.04914405196905136,
-0.004396968986839056,
-0.01293445099145174,
-0.012679027393460274,
-0.0501408688724041,
0.03683149069547653,
-0.05592236667871475,
0.013873322866857052,
0.045553918927907944,
0.07199178636074066,
0.025540240108966827,
0.01879226043820381,
0.032608579844236374,
0.04337558150291443,
0.000037386595067800954,
-0.028681637719273567,
0.052962079644203186,
-0.029924621805548668,
-0.07168001681566238,
0.0009315349161624908,
0.0001403059286531061,
0.01887843757867813,
-0.0366600826382637,
0.0016382697504013777,
0.06346447020769119,
-0.052470892667770386,
0.024111948907375336,
-0.06329800933599472,
-0.012770913541316986,
-0.01768525503575802,
0.014005402103066444,
0.1020871177315712,
-0.015130049549043179,
-0.011280057951807976,
-0.10199521481990814,
0.040277764201164246,
-0.020577549934387207,
0.00792162399739027,
0.03685503453016281,
0.03805580735206604,
-0.056823231279850006,
-0.030840270221233368,
-0.01981719769537449,
-0.05308441072702408,
-0.010525863617658615,
0.02716156095266342,
0.020718609914183617,
-0.016373202204704285,
0.01296625379472971,
0.033814240247011185,
-0.03552183508872986,
0.012294301763176918,
-0.023447344079613686,
-0.04209030792117119,
0.01208536047488451,
0.02953500673174858,
-0.006981008220463991,
0.048313215374946594,
-0.005229864735156298,
-0.04445880278944969,
0.023128384724259377,
0.03649256378412247,
0.05542010813951492,
0.03533652797341347,
-0.016999278217554092,
0.034654099494218826,
0.005240090657025576,
-0.021782981231808662,
-0.04061244800686836,
-0.015119158662855625,
-0.028989218175411224,
-0.0003194908786099404,
-0.010751647874712944,
0.06105324253439903,
0.02043270878493786,
-0.017444511875510216,
0.01750100404024124,
-0.022599508985877037,
0.023003822192549706,
0.02778712846338749,
-0.04444682225584984,
-0.011687046848237514,
-0.021853337064385414,
0.017416544258594513,
-0.03813917934894562,
0.01907847635447979,
-0.0379926823079586,
0.01114518754184246,
-0.010666048154234886,
-0.08440525829792023,
-0.0028441590256989002,
0.010387766174972057,
0.044565554708242416,
-0.02360685169696808,
0.01631796732544899,
0.04604439437389374,
-0.032536737620830536,
0.04406071826815605,
-0.01662416197359562,
-0.04326576739549637,
0.009059767238795757,
0.004735457710921764,
-0.07222141325473785,
-0.0496164932847023,
0.062447890639305115,
-0.020094677805900574,
-0.043081846088171005,
0.06232316046953201,
-0.0347987599670887,
0.010736647062003613,
-0.042215123772621155,
-0.02094455063343048,
0.04560237005352974,
-0.011951933614909649,
-0.020379841327667236,
-0.05130738765001297,
-0.056745968759059906,
-0.039847586303949356,
0.0009966354118660092,
0.0023163999430835247,
0.0014433582546189427,
0.028469165787100792,
0.01663963682949543,
-0.014656225219368935,
0.030080880969762802,
-0.005210835952311754,
-0.02112882025539875,
-0.0015304852277040482,
0.02703082747757435,
-0.049571625888347626,
-0.05399356782436371,
0.008924216963350773,
-0.07538644969463348,
0.07621955871582031,
0.030807247385382652,
-0.07227244228124619,
-0.03354799002408981,
-0.001530601759441197,
0.046030379831790924,
0.01103553269058466,
0.012243994511663914,
-0.02448485977947712,
-0.0051368908025324345,
0.01707819104194641,
-0.04359279200434685,
0.06617095321416855,
-0.0443253256380558,
0.021701881662011147,
-0.003976817708462477,
-0.06018126755952835,
-0.004048097413033247,
-0.029669862240552902,
-0.005717999767512083,
-0.03499041870236397,
-0.008690360002219677,
-0.06188561022281647,
0.0016736184479668736,
-0.04761597886681557,
0.030073298141360283,
-0.05326387658715248,
0.03993287682533264,
0.029020797461271286,
-0.009646132588386536,
0.011722121387720108,
-0.03425448387861252,
0.04408475011587143,
0.019613653421401978,
0.0601910725235939,
-0.015689870342612267,
0.022936392575502396,
-0.01667732000350952,
-0.034237589687108994,
0.035911548882722855,
-0.005611197557300329,
0.0280027836561203,
0.016138887032866478,
-0.014765935949981213,
0.022161273285746574,
-0.008487786166369915,
0.03895556181669235,
-0.0004908436676487327,
-0.04023914411664009,
0.022572362795472145,
-0.0018982633482664824,
-0.07719197124242783,
0.02235843427479267,
-0.015859223902225494,
0.049393586814403534,
-0.035681482404470444,
-0.00553949736058712,
-0.046163879334926605,
0.04358961433172226,
-0.020837031304836273,
-0.01656956411898136,
0.02310892753303051,
-0.020786859095096588,
-0.008596641011536121,
0.00474889762699604,
0.060883600264787674,
-0.04201227053999901,
-0.04827894642949104,
-0.07405594736337662,
0.009337845258414745,
0.03147313743829727,
-0.05698302015662193,
0.02310040220618248,
-0.018612267449498177,
0.00536211347207427,
-0.022005382925271988,
-0.011825759895145893,
-0.03126010298728943,
0.02310079149901867,
-0.06007296219468117,
-0.03614524379372597,
-0.035063255578279495,
0.011321565136313438,
0.036953266710042953,
-0.01328994333744049,
0.033529140055179596,
-0.02379440888762474,
-0.010874881409108639,
0.013941461220383644,
-0.0169612318277359,
-0.01765839383006096,
-0.007302716374397278,
0.018707387149333954,
0.03295120224356651,
-0.03450889140367508,
0.003938717767596245,
0.007730592042207718,
0.024808188900351524,
-0.021583272144198418,
0.05643695965409279,
0.05166398733854294,
0.025644581764936447,
0.014427836053073406,
-0.06805818527936935,
-0.03047160804271698,
0.06411281228065491,
-0.01967119611799717,
0.0587233267724514,
-0.00002828930882969871,
-0.0016444725915789604,
-0.00378666864708066,
-0.030969850718975067,
-0.011773071251809597,
0.029490653425455093,
0.06386766582727432,
0.030946852639317513,
-0.007042841520160437,
-0.01363544724881649,
-0.013369238004088402,
-0.04478388652205467,
0.0051318262703716755,
0.008533630520105362,
-0.042572956532239914,
-0.01259403396397829,
0.06815538555383682,
0.017834734171628952,
-0.0126711530610919,
0.013376015238463879,
0.018056396394968033,
-0.02059904672205448,
-0.024359457194805145,
-0.07395816594362259,
-0.017223190516233444,
0.047970931977033615,
0.07508912682533264,
0.005514293443411589,
-0.02710377238690853,
0.010610418394207954,
0.014338428154587746,
0.001545939827337861,
-0.0416928194463253,
0.013365437276661396,
-0.055114101618528366,
0.08480013161897659,
-0.005257432349026203,
0.0238751620054245,
0.032153621315956116,
-0.016229674220085144,
-0.026516670361161232,
0.0005325782694853842,
0.015651851892471313,
-0.02579214796423912,
-0.020040804520249367,
0.00375014403834939,
0.008837503381073475,
0.004533849190920591,
-0.03508688881993294,
0.006920563988387585,
0.003915911074727774,
0.004227832425385714,
0.028105398640036583,
0.013799055479466915,
-0.03848537057638168,
0.00197500828653574,
-0.010048250667750835,
0.008556715212762356,
0.044502634555101395,
0.01933017186820507,
-0.001509551308117807,
-0.03982093930244446,
0.01818840578198433,
0.05114341527223587,
-0.03509986773133278,
0.026997078210115433,
-0.03821215033531189,
0.014648969285190105,
0.010636727325618267,
0.03467815741896629,
0.05280626192688942,
0.14839604496955872,
-0.036339763551950455,
0.020388321951031685,
0.051588647067546844,
0.017869284376502037,
-0.07202162593603134,
-0.056973084807395935,
-0.028392046689987183,
0.008937216363847256,
0.00015933072427287698,
-0.00025929673574864864,
0.03787735104560852,
-0.01646966114640236,
-0.0402531661093235,
0.027388451620936394,
0.04486197605729103,
-0.04516703635454178,
-0.030078794807195663,
-0.05087301507592201,
-0.017309926450252533,
0.010502790100872517,
0.0004689478373620659,
-0.04137422516942024,
0.015115001238882542,
0.006277984473854303,
-0.06974975764751434,
0.00011391128646209836,
-0.008044603280723095,
0.0533069372177124,
0.04157721996307373,
0.003014662303030491,
0.032780371606349945,
-0.07440308481454849,
0.011729162186384201,
-0.03584129363298416,
-0.00695189880207181,
0.06498157978057861,
0.016303908079862595,
-0.030892541632056236,
0.016795633360743523,
-0.024158798158168793,
0.006618195679038763,
0.039581459015607834,
-0.03545280173420906,
0.032241787761449814,
-0.04680744558572769,
0.03760531544685364,
0.016584869474172592,
0.012695436365902424,
0.02042294107377529,
0.033675238490104675,
0.04124780744314194,
-0.016924843192100525,
0.006431387271732092,
0.00693025765940547,
0.022343667224049568,
0.027029231190681458,
0.03956585377454758,
-0.025616763159632683,
0.08585278689861298,
-0.002632343443110585,
-0.01786007173359394,
0.003844862338155508,
0.02396540157496929,
0.028718991205096245,
-0.0031074187718331814,
0.011225443333387375,
0.006431907881051302,
-0.03136555477976799,
-0.06809022277593613,
-0.017057184129953384,
-0.006994813214987516,
0.03621285781264305,
0.08789337426424026,
0.03322187811136246,
-0.03459414467215538,
0.011231156066060066,
0.06694882363080978,
0.008423158898949623,
-0.019933616742491722,
0.017664941027760506,
0.04562125727534294,
-0.013762217015028,
-0.03737371042370796,
0.006674714386463165,
-0.0001442422071704641,
0.04573355242609978,
-0.04602125659584999,
0.05471938103437424,
0.011192001402378082,
-0.0026836968027055264,
-0.019714465364813805,
-0.0311091598123312,
0.0021371825132519007,
-0.04510554298758507,
0.0053184726275503635,
0.03468544781208038,
0.04183798283338547,
-0.02124306745827198,
0.012173980474472046,
-0.019407520070672035,
0.009110056795179844,
-0.0030595441348850727,
0.04020142927765846,
0.022910533472895622,
0.01609981432557106,
-0.014153320342302322,
-0.02086310274899006,
0.009159470908343792,
0.055878665298223495,
0.016381150111556053,
0.004911554045975208,
-0.0031322434078902006,
0.04754287376999855,
0.027608955278992653,
-0.04874304682016373,
-0.0031897269655019045,
0.0018219114281237125,
0.05901161953806877,
0.08264652639627457,
0.0257028229534626,
-0.01465446688234806,
0.03992728516459465,
-0.00598939461633563,
0.04562252387404442,
-0.02574818953871727,
0.017607366666197777,
0.02302107959985733,
0.026352571323513985,
-0.0084219453856349,
-0.020104292780160904,
-0.054704878479242325,
0.014327311888337135,
-0.006591280456632376,
-0.025208206847310066,
-0.0322551429271698,
-0.037481825798749924,
-0.036815036088228226,
-0.013464872725307941,
0.047116898000240326,
-0.04136625677347183,
0.020738881081342697,
-0.012021437287330627,
-0.024444060400128365,
-0.007187721319496632,
0.03186876326799393,
0.022479845210909843,
0.011682914569973946,
-0.01354644913226366,
0.06528526544570923,
0.0117866862565279,
0.002888089744374156,
0.0008278899476863444,
0.08575042337179184,
0.01723065786063671,
-0.022655801847577095,
0.016269516199827194,
0.017842400819063187,
-0.027273306623101234,
-0.021276995539665222,
-0.022423192858695984,
0.007535053417086601,
-0.025981653481721878,
-0.017173852771520615,
0.018318545073270798,
0.028929688036441803,
-0.048265762627124786,
-0.006201008800417185,
-0.024569621309638023,
0.06580585986375809,
-0.03609657287597656,
0.02000374160706997,
-0.017488380894064903,
0.03909354656934738,
-0.02434149757027626,
0.005157438572496176,
0.02137777768075466,
0.018102379515767097,
0.0183339174836874,
0.002190697006881237,
0.01604950986802578,
0.04937199875712395,
-0.00045104979653842747,
-0.011551210656762123,
-0.0038989426102489233,
-0.03167405724525452,
-0.014436746947467327,
0.027323871850967407,
-0.026103664189577103,
-0.047178857028484344,
-0.014207698404788971,
0.004268355667591095,
-0.017841145396232605,
-0.030436160042881966,
0.014026004821062088,
0.006711254827678204,
0.03760603815317154,
0.022205030545592308,
-0.06076095625758171,
-0.038574621081352234,
0.08785345405340195,
-0.021332627162337303,
-0.031997740268707275,
0.001001891796477139,
0.026857079938054085,
-0.09003359824419022,
-0.04526839032769203,
0.04417954012751579,
0.010418850928544998,
-0.029415560886263847,
-0.028220167383551598,
-0.002563738962635398,
-0.03051370568573475,
-0.05409162491559982,
-0.007236645091325045,
0.016963329166173935,
0.006949854549020529,
-0.04826433211565018,
-0.01665644533932209,
-0.02825564332306385,
-0.019799333065748215,
-0.009239345788955688,
-0.022393086925148964,
-0.015318775549530983,
0.021279729902744293,
0.017494263127446175,
0.03454713150858879,
0.03921990841627121,
0.00680018775165081,
0.09012436866760254,
-0.018432075157761574,
0.019288398325443268,
0.00872007105499506,
-0.017391515895724297,
0.0014914317289367318,
-0.01864924095571041,
0.027591940015554428,
-0.008086082525551319,
-0.03286655992269516,
-0.07283668220043182,
0.04650089889764786,
0.06827138364315033,
0.02482529729604721,
-0.01786453276872635,
0.020093675702810287,
-0.05146489292383194,
-0.04432109370827675,
0.10558225214481354,
0.03247327730059624,
0.01841782033443451,
0.04116299748420715,
0.014371641911566257,
0.010305460542440414,
0.01001288928091526,
-0.011765474453568459,
-0.03176477551460266,
-0.031212840229272842,
-0.02037089690566063,
-0.048514969646930695,
-0.03942467272281647,
-0.002914917189627886,
-0.015154650434851646,
0.008083528839051723,
-0.0013093688758090138,
-0.05736206844449043,
0.025857681408524513,
0.01593683660030365,
0.011209811083972454,
0.03863939642906189,
0.003448961768299341,
0.024389399215579033,
0.01324461493641138,
-0.025584448128938675,
-0.0014526915038004518,
0.05226878449320793,
0.023639047518372536,
0.035997699946165085,
-0.025490786880254745,
0.05297072231769562,
-0.020731549710035324,
0.00481681153178215,
-0.02672652155160904,
0.07644564658403397,
-0.03206256404519081,
-0.030581960454583168,
0.017659319564700127,
0.012310246005654335,
0.034234266728162766,
0.01822284795343876,
-0.009479830972850323,
0.016749011352658272,
0.015714870765805244,
-0.011779793538153172,
0.017483051866292953,
0.022622719407081604,
0.0408640094101429,
-0.023101119324564934,
-0.029336368665099144,
-0.056767940521240234,
0.0034118948969990015,
0.00303868530318141,
0.08027850836515427,
-0.004820158705115318,
0.0025877126026898623,
-0.011660536751151085,
0.0011165866162627935,
-0.012906331568956375,
0.020574986934661865,
0.03913933038711548,
0.03273734077811241,
-0.031668104231357574,
0.006866186857223511,
-0.014254254288971424,
-0.02731039933860302,
0.008805974386632442,
-0.01868283934891224,
0.047537174075841904,
-0.026018869131803513,
0.03957356885075569,
-0.04483417049050331,
-0.01239648088812828,
-0.011721834540367126,
0.0174079779535532,
-0.01722145639359951,
0.0309759434312582,
0.012688498944044113,
0.006669720634818077,
0.03498852252960205,
-0.037057142704725266,
0.052835993468761444,
0.024593429639935493,
-0.006725683342665434,
-0.03344513475894928,
0.042454443871974945,
0.04653863236308098,
0.06410661339759827,
-0.0018135473364964128,
-0.049911048263311386,
-0.014945367351174355,
0.028311342000961304,
0.0187826044857502,
-0.0065126982517540455,
-0.02005416341125965,
-0.10716719925403595,
0.021511394530534744,
-0.024362733587622643,
-0.016159662976861,
0.003687108401209116,
-0.06760067492723465,
0.03925555199384689
] |
1
La présente section comprend deux sous-sections :
- date de dépôt des déclarations (Sous-section 1, cf.
BOI-TVA-DECLA-20-20-10-10) ;
- service compétent (Sous-section 2, cf.
BOI-TVA-DECLA-20-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-TVA-DECLA-20-20-10 | https://bofip.impots.gouv.fr/bofip/982-PGP.html/identifiant=BOI-TVA-DECLA-20-20-10-20120912 | 2012-09-12 00:00:00 | d20c0f282e215b9786e7baba4a805e51db79713a916528be87d2472ddb86c359 | [
-0.03317756578326225,
0.07182175666093826,
-0.06579597294330597,
0.01615310274064541,
-0.022529680281877518,
-0.04469252750277519,
-0.04244706779718399,
0.06869896501302719,
0.03226608410477638,
-0.060353606939315796,
-0.03892336040735245,
-0.002886497415602207,
-0.009222986176609993,
-0.01348673552274704,
-0.06825179606676102,
0.06277551501989365,
0.058661431074142456,
0.061580952256917953,
0.02489652670919895,
-0.008979528211057186,
0.021160978823900223,
0.003783702850341797,
0.019636474549770355,
0.014589480124413967,
0.017105991020798683,
0.09242930263280869,
0.03499174490571022,
-0.07894119620323181,
0.011067405343055725,
0.004045483656227589,
-0.06718612462282181,
0.003504048567265272,
0.04917484149336815,
0.046883754432201385,
0.07540372014045715,
-0.04898076876997948,
-0.01548510231077671,
0.029675722122192383,
-0.03230657801032066,
-0.02261180803179741,
0.027988223358988762,
0.0037912800908088684,
0.00717236427590251,
-0.008591296151280403,
-0.0005739131011068821,
0.006939530372619629,
-0.021621782332658768,
-0.013528607785701752,
0.007648298051208258,
0.022464929148554802,
-0.007795228622853756,
-0.052156150341033936,
0.01986820250749588,
0.010954325087368488,
0.029357420280575752,
0.07138118147850037,
-0.12543977797031403,
0.08465803414583206,
0.059986475855112076,
-0.01531938649713993,
-0.019101351499557495,
-0.0029777567833662033,
-0.05871877074241638,
-0.07134924083948135,
0.013081287033855915,
0.03212229907512665,
0.010206705890595913,
-0.015387757681310177,
0.1309504359960556,
0.032333120703697205,
-0.047108978033065796,
0.028051527217030525,
-0.039884623140096664,
0.03821186348795891,
0.0011844225227832794,
0.02675819583237171,
0.010156580246984959,
0.040582600980997086,
-0.01769760623574257,
0.041066545993089676,
-0.0505160354077816,
0.02263159304857254,
0.0343858003616333,
-0.004592048469930887,
-0.01078500971198082,
-0.04330059513449669,
0.002667828695848584,
-0.002001700224354863,
0.009982869029045105,
0.02317342720925808,
0.007658274844288826,
-0.010437344200909138,
0.0038543008267879486,
0.06403622031211853,
0.025410456582903862,
0.03319333493709564,
-0.029654081910848618,
-0.007062696386128664,
0.035954270511865616,
-0.0269682165235281,
0.00014302882482297719,
-0.025228677317500114,
-0.02035355381667614,
-0.05729270353913307,
-0.004252998623996973,
-0.010349486023187637,
0.03612213954329491,
0.023291418328881264,
0.04207334294915199,
0.029463840648531914,
-0.025286482647061348,
-0.0516449511051178,
-0.08931537717580795,
-0.008278240449726582,
-0.049371387809515,
0.12101007997989655,
-0.015090291388332844,
-0.022902142256498337,
0.04444461315870285,
0.013186894357204437,
-0.04953302443027496,
0.0012639150954782963,
-0.05576616898179054,
-0.044910285621881485,
-0.10963165760040283,
-0.00390321365557611,
-0.0025634674821048975,
-0.030438276007771492,
0.002006364054977894,
-0.07442472130060196,
0.056897297501564026,
0.028335193172097206,
0.011969191022217274,
-0.03662353754043579,
0.042678672820329666,
-0.04755882918834686,
-0.014429896138608456,
0.03499697521328926,
-0.0005785576067864895,
-0.007500958628952503,
-0.024369273334741592,
-0.00848357193171978,
-0.06928883492946625,
0.06267496198415756,
-0.0008896122453734279,
0.054288312792778015,
-0.04703652486205101,
-0.05588278919458389,
0.038773681968450546,
0.06287794560194016,
-0.018351281061768532,
0.045028939843177795,
-0.022483471781015396,
0.0177952591329813,
-0.009261483326554298,
-0.0513773150742054,
-0.04262668266892433,
0.035657841712236404,
-0.01582910306751728,
-0.024486610665917397,
0.010246188379824162,
-0.023231081664562225,
-0.017856746912002563,
-0.046897031366825104,
-0.09104615449905396,
-0.044565457850694656,
0.0103886304423213,
-0.02460286393761635,
0.031201506033539772,
0.01949111558496952,
-0.06855086982250214,
0.04880896583199501,
0.04856307432055473,
-0.033200185745954514,
-0.02032412961125374,
0.010640009306371212,
-0.039377421140670776,
0.012961922213435173,
-0.05425161123275757,
0.0789288878440857,
0.0076265111565589905,
-0.0795503631234169,
-0.016918495297431946,
-0.0029358386527746916,
0.028016680851578712,
-0.0073587591759860516,
-0.03246171772480011,
0.012291362509131432,
0.0007378985756076872,
0.016164446249604225,
-0.029528167098760605,
-0.03036642074584961,
-0.07479046285152435,
0.02205207757651806,
0.00851625856012106,
-0.024725291877985,
-0.03898415341973305,
0.007898987270891666,
0.06452358514070511,
-0.004551001824438572,
-0.021524952724575996,
0.041598960757255554,
-0.04894391819834709,
0.01442909985780716,
0.05211079865694046,
-0.011943754740059376,
-0.025209354236721992,
-0.0013228374300524592,
-0.012060636654496193,
-0.05147238075733185,
0.035647738724946976,
-0.012066480703651905,
-0.026902396231889725,
0.042916346341371536,
-0.042085275053977966,
-0.005120887886732817,
-0.0471404530107975,
0.006267430726438761,
0.01506618782877922,
0.01788720302283764,
-0.020747797563672066,
-0.026212595403194427,
-0.04685460403561592,
-0.05842648446559906,
0.016712084412574768,
0.020557275041937828,
0.003271678928285837,
0.020578723400831223,
0.01617683470249176,
-0.04457509145140648,
0.0257565975189209,
-0.05037292093038559,
0.01324295811355114,
0.0011530605843290687,
-0.007258444093167782,
0.005957203917205334,
0.003208691021427512,
0.0056124660186469555,
0.025613969191908836,
0.0403313972055912,
0.012347518466413021,
-0.044114332646131516,
0.06600036472082138,
0.03583412989974022,
-0.005954753141850233,
-0.03871845081448555,
-0.0033815063070505857,
-0.03022489696741104,
-0.01866661012172699,
-0.001431296463124454,
-0.04932297021150589,
0.02936173789203167,
-0.024647274985909462,
0.0038129629101604223,
-0.009638205170631409,
0.021752631291747093,
0.036396853625774384,
-0.016277575865387917,
-0.025799700990319252,
-0.0012868549674749374,
-0.018873849883675575,
-0.008201133459806442,
-0.01882520690560341,
-0.012771407142281532,
0.004813400562852621,
-0.07465387880802155,
0.07590149343013763,
-0.004361526109278202,
-0.007515763398259878,
-0.0356481559574604,
0.017986252903938293,
0.03479449823498726,
0.006434072274714708,
0.06645376235246658,
-0.029098836705088615,
-0.01427967194467783,
-0.0010866537922993302,
0.006345618981868029,
-0.005337827373296022,
0.007453441619873047,
0.025993172079324722,
-0.025633016601204872,
-0.038534656167030334,
-0.02452649362385273,
-0.05966303125023842,
0.008903900161385536,
0.05324336886405945,
-0.036885786801576614,
0.006657927297055721,
0.03590254858136177,
-0.03620181977748871,
0.0032424326054751873,
0.018497781828045845,
0.07955052703619003,
0.024128876626491547,
-0.008569397032260895,
-0.033999405801296234,
0.01704034022986889,
0.0014395697508007288,
-0.01964295469224453,
-0.028865162283182144,
0.01346516516059637,
-0.0037721546832472086,
-0.018031664192676544,
-0.0011016454081982374,
-0.013100175186991692,
-0.01013292744755745,
0.025006264448165894,
-0.06707870215177536,
0.033873412758111954,
-0.03587648645043373,
-0.0024277230259031057,
-0.025883188471198082,
-0.006267165765166283,
0.03523355349898338,
-0.0135845597833395,
-0.009325690567493439,
0.0143849216401577,
-0.028866823762655258,
-0.03991872817277908,
-0.03041575476527214,
0.14425009489059448,
0.01575729437172413,
0.03268994390964508,
-0.04578549414873123,
-0.021824916824698448,
0.018824204802513123,
0.0194094255566597,
-0.04796701669692993,
0.019972460344433784,
-0.023603327572345734,
0.02613312192261219,
0.03656405210494995,
-0.029732810333371162,
0.004971937742084265,
0.12424386292695999,
0.05541183799505234,
-0.044685784727334976,
-0.010907690040767193,
0.03465229272842407,
0.05736949294805527,
-0.004883597604930401,
-0.07525999844074249,
-0.003562869504094124,
0.12077497690916061,
0.005219264421612024,
0.028645576909184456,
0.018257277086377144,
0.02988646738231182,
-0.015926215797662735,
0.030888166278600693,
-0.04335501417517662,
0.07628719508647919,
0.046249132603406906,
0.023354507982730865,
-0.01358445268124342,
-0.022488033398985863,
0.016030242666602135,
-0.016866978257894516,
0.013636579737067223,
0.012031525373458862,
-0.02751997858285904,
-0.0004401785263326019,
0.014941447414457798,
0.04601162299513817,
0.01950071193277836,
0.007597010582685471,
-0.006306538823992014,
-0.03620824217796326,
0.027910564094781876,
-0.012615148909389973,
-0.02847430109977722,
0.003950183745473623,
0.04717089980840683,
-0.026005346328020096,
0.04858440160751343,
0.01226033829152584,
0.05216683819890022,
0.0440923236310482,
-0.010232090950012207,
0.0032211446668952703,
-0.001751085976138711,
0.017394866794347763,
-0.03000717982649803,
0.024116797372698784,
-0.0013988354476168752,
0.03249106928706169,
-0.003878980176523328,
-0.046024780720472336,
0.010736992582678795,
0.0007917421171441674,
-0.009169651195406914,
0.051024097949266434,
0.02640378102660179,
0.018854709342122078,
-0.008918306790292263,
0.005746225360780954,
0.0016376081621274352,
-0.011582335457205772,
-0.0045042079873383045,
-0.009226911701261997,
0.029454968869686127,
0.0329652801156044,
0.08092571049928665,
0.04001888632774353,
0.027907654643058777,
0.022757001221179962,
-0.02876860834658146,
-0.010925999842584133,
0.006762705277651548,
0.05409696698188782,
-0.010773413814604282,
-0.0103751914575696,
-0.04471415653824806,
0.002900723135098815,
0.02402665466070175,
0.04160143807530403,
0.025943946093320847,
0.16807027161121368,
-0.05261259153485298,
0.016762971878051758,
0.038907282054424286,
0.05475984886288643,
-0.009191403165459633,
-0.03293050825595856,
0.006993842776864767,
0.04201732575893402,
0.010281127877533436,
-0.008198841474950314,
0.0556466169655323,
-0.038035258650779724,
0.059079039841890335,
-0.01009919960051775,
-0.03542746230959892,
0.026211459189653397,
0.02717939019203186,
-0.028090469539165497,
-0.05416557192802429,
0.023240258917212486,
0.010837851092219353,
0.0031151538714766502,
0.018375150859355927,
0.010760652832686901,
-0.023694859817624092,
-0.029548324644565582,
0.0005202473257668316,
-0.031063320115208626,
0.08106188476085663,
-0.023479225113987923,
0.04177691787481308,
-0.026145759969949722,
-0.000721620162948966,
0.0006650511058978736,
-0.02831820584833622,
0.028163736686110497,
-0.0250628050416708,
-0.028880875557661057,
0.013454163447022438,
0.016620254144072533,
-0.01458720862865448,
0.007304435595870018,
-0.03204427286982536,
-0.00015306315617635846,
-0.03051500767469406,
0.013049627654254436,
-0.01990814134478569,
0.0415935255587101,
0.051223207265138626,
0.038882795721292496,
0.002066885121166706,
0.028408734127879143,
0.02012568898499012,
-0.011294259689748287,
-0.029432548210024834,
-0.013529474847018719,
0.03313472121953964,
-0.028963817283511162,
0.021945808082818985,
0.03835281357169151,
-0.01593010686337948,
-0.0012789247557520866,
0.007029907777905464,
0.014165976084768772,
0.012574958615005016,
-0.024924466386437416,
-0.003971767611801624,
-0.02266399934887886,
-0.04363972321152687,
0.0187872052192688,
0.03073962964117527,
0.008093907497823238,
0.007201056461781263,
-0.0018857314717024565,
-0.025233086198568344,
0.005784333683550358,
0.017431538552045822,
-0.025535842403769493,
0.00031162454979494214,
-0.0026813074946403503,
-0.00827029999345541,
-0.03593498840928078,
-0.031008213758468628,
0.021111754700541496,
0.030132725834846497,
0.059927064925432205,
-0.019778400659561157,
0.12011085450649261,
0.032398901879787445,
0.037963442504405975,
0.0019719002302736044,
-0.011987632140517235,
-0.018551044166088104,
0.0200357548892498,
-0.03995513170957565,
-0.01013228390365839,
-0.009439104236662388,
0.009217220358550549,
0.0726172924041748,
-0.049789056181907654,
0.004511967301368713,
0.03545830771327019,
0.007992600090801716,
-0.0011237254366278648,
-0.024977268651127815,
-0.039977021515369415,
0.00023947680892888457,
0.0018262413796037436,
-0.009495515376329422,
0.06187979131937027,
0.0833665281534195,
-0.012469877488911152,
0.052506156265735626,
0.021130038425326347,
-0.024861682206392288,
-0.005301042925566435,
0.03859362751245499,
-0.022723164409399033,
0.022442804649472237,
0.031873300671577454,
0.002579333260655403,
-0.039133086800575256,
-0.028013084083795547,
0.07453567534685135,
-0.021470149978995323,
0.010903977788984776,
-0.029654309153556824,
-0.013541256077587605,
-0.05772799998521805,
-0.03524831682443619,
-0.06312388926744461,
0.013332254253327847,
0.03503904491662979,
0.02831365540623665,
0.010347829200327396,
-0.0486922413110733,
-0.06610728055238724,
0.019443882629275322,
-0.02226807177066803,
0.009999469853937626,
0.10378905385732651,
0.013712170533835888,
-0.02335982583463192,
-0.008463944308459759,
-0.027939748018980026,
-0.0030534628313034773,
0.00996708869934082,
-0.06357023119926453,
0.006977309472858906,
-0.011562502011656761,
0.015463948249816895,
0.0037008733488619328,
-0.02466695010662079,
0.019393661990761757,
-0.00984425563365221,
-0.0046887826174497604,
-0.0005000506644137204,
-0.005534080322831869,
-0.07110216468572617,
-0.04166267439723015,
-0.04805300757288933,
0.023415273055434227,
-0.008943847380578518,
0.009761970490217209,
0.039026495069265366,
-0.0277243759483099,
0.015778999775648117,
-0.04519098997116089,
0.05369885638356209,
-0.045597001910209656,
-0.031305864453315735,
-0.015924252569675446,
0.060316964983940125,
0.02322426252067089,
-0.017760923132300377,
0.07359068095684052,
-0.029732169583439827,
0.0033972018864005804,
0.013559600338339806,
0.0369737409055233,
-0.040651872754096985,
0.015584737062454224,
-0.020900210365653038,
0.0395556315779686,
0.033995844423770905,
0.022613026201725006,
0.04189992696046829,
0.015946172177791595,
-0.024213850498199463,
-0.02649848349392414,
0.01706976629793644,
0.001211399445310235,
-0.04150708019733429,
0.023142552003264427,
0.03215837478637695,
-0.00989020150154829,
0.00876623298972845,
-0.027673985809087753,
-0.029926268383860588,
-0.004144853912293911,
0.0061441948637366295,
-0.034228164702653885,
0.00032591362833045423,
0.055552516132593155,
-0.0071532391011714935,
-0.013623821549117565,
0.008743044920265675,
0.0015256647020578384,
-0.04484705626964569,
-0.05589615926146507,
-0.025459717959165573,
-0.06053588166832924,
-0.009302063845098019,
-0.028297359123826027,
-0.014782448299229145,
-0.03623940050601959,
0.0032458596397191286,
-0.08037810027599335,
-0.026824524626135826,
0.004990783985704184,
-0.02260512299835682,
0.007638328243046999,
0.034164074808359146,
0.017827682197093964,
0.0017185223987326026,
0.06490457057952881,
-0.007827325724065304,
-0.001148378592915833,
0.03377362713217735,
0.0024522333405911922,
0.02963203564286232,
0.026813223958015442,
-0.03340129554271698,
0.0024101075250655413,
-0.06512021273374557,
0.032309845089912415,
-0.002236021216958761,
-0.014197020791471004,
-0.0494694858789444,
0.014385265298187733,
0.11896821111440659,
-0.0005493570351973176,
0.01642560586333275,
0.047801267355680466,
-0.03967774286866188,
-0.04736435413360596,
0.0343826599419117,
0.020987557247281075,
0.04273740574717522,
0.046780575066804886,
0.03936491161584854,
0.0007781200692988932,
-0.02683274820446968,
0.021835727617144585,
-0.05006454139947891,
0.035963378846645355,
-0.032085780054330826,
-0.049302585422992706,
-0.04095180705189705,
-0.02050471119582653,
0.073561891913414,
-0.008194774389266968,
-0.01885441318154335,
0.004395673982799053,
0.023468902334570885,
0.012821837328374386,
-0.04501226544380188,
0.0007269874913617969,
-0.0028837649151682854,
0.011475021950900555,
0.002092751208692789,
0.011775257997214794,
0.04082569107413292,
0.00524655357003212,
0.028833312913775444,
0.009373195469379425,
-0.013075568713247776,
-0.007713287603110075,
-0.0691705122590065,
0.023525914177298546,
0.019627775996923447,
0.03793913498520851,
0.05334701016545296,
-0.05278739705681801,
-0.0044615548104047775,
0.004106816835701466,
-0.01824267767369747,
0.0100638372823596,
0.03191768378019333,
-0.008783100172877312,
-0.03616965562105179,
-0.011701427400112152,
0.001805958803743124,
-0.013537569902837276,
0.04134698212146759,
-0.04537711292505264,
0.02220580168068409,
-0.030015282332897186,
-0.016530117020010948,
0.03205002471804619,
0.07428504526615143,
-0.0044763595797121525,
0.017322160303592682,
-0.03675653040409088,
0.041510239243507385,
-0.0062914700247347355,
-0.00995529256761074,
-0.024951526895165443,
0.01931610517203808,
-0.023302393034100533,
-0.016339069232344627,
-0.008666754700243473,
0.020898668095469475,
0.05816355347633362,
0.005958846770226955,
0.008780533447861671,
-0.003433461766690016,
-0.0324467271566391,
0.046651486307382584,
-0.004255472682416439,
0.004290295764803886,
0.02758186124265194,
-0.0284911897033453,
-0.07590242475271225,
-0.017269469797611237,
-0.05053374916315079,
0.0242183618247509,
-0.035676904022693634,
-0.03577238321304321,
-0.003049183404073119,
0.03074496239423752,
0.022044116631150246,
0.04842778295278549,
0.01103043369948864,
0.05283864960074425,
-0.005212968215346336,
0.027253031730651855,
0.024191567674279213,
0.01077221892774105,
-0.020208142697811127,
0.0032016420736908913,
-0.009400597773492336,
-0.04522380977869034,
0.03023245930671692,
0.001963406102731824,
-0.014611152932047844,
0.03053877130150795,
-0.038441408425569534,
0.04691420495510101
] |
1
Conformément aux dispositions de
l'article 238 du code général des impôts (CGI), les entreprises soumises de plein droit ou sur option à un régime réel
d'imposition peuvent, sous certaines conditions, soumettre à une imposition séparée au taux réduit, prévu au deuxième alinéa du a du I de
l'article 219 du CGI, le résultat net de la cession, de la concession ou de la sous-concession de brevets et actifs incorporels
assimilés.
Ce dispositif, institué par
l'article
37 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, se substitue au régime fiscal des brevets et actifs incorporels assimilés précédemment prévu au 1 de
l'article 39 terdecies du CGI.
Les dispositions de l'article 37 de la loi n° 2018-1317 du 28 décembre 2018 de
finances pour 2019 s'appliquent aux exercices ouverts à compter du 1er janvier 2019.
10
Le présent titre commente :
- le champ d'application du régime (chapitre 1,
BOI-BIC-BASE-110-10) ;
- les conditions d'application du régime (chapitre 2,
BOI-BIC-BASE-110-20) ;
- le régime fiscal du résultat net de la cession, de la concession ou de la
sous-concession de brevets et actifs incorporels assimilés (chapitre 3, BOI-BIC-BASE-110-30). | Bulletin officiel des finances publiques - impôts | BOI-BIC-BASE-110 | https://bofip.impots.gouv.fr/bofip/11724-PGP.html/identifiant=BOI-BIC-BASE-110-20200422 | 2020-04-22 00:00:00 | c14609cfa17a19d2dcd9f4c00a6feca1c159f4cb01427c7ec23466562501db9e | [
-0.10315965116024017,
0.004075166769325733,
-0.017001498490571976,
0.04105575382709503,
-0.0055168913677334785,
-0.037257928401231766,
-0.04950936511158943,
-0.01851421594619751,
0.06739690154790878,
-0.06918711960315704,
0.0013087927363812923,
0.06434379518032074,
-0.043526917695999146,
-0.04220174625515938,
-0.0037477673031389713,
0.044322073459625244,
0.04969623312354088,
-0.00877508893609047,
-0.01640452817082405,
0.020588459447026253,
0.053852446377277374,
0.07365448772907257,
0.02556929551064968,
0.017261411994695663,
0.004597480408847332,
0.05253034085035324,
0.03002333827316761,
-0.03613903746008873,
-0.02788633666932583,
-0.020650094375014305,
-0.05543465539813042,
-0.04788234829902649,
0.019948799163103104,
0.03118063136935234,
0.029611343517899513,
-0.0337514728307724,
0.0006405097083188593,
0.03112238273024559,
-0.0028883316554129124,
-0.011854053474962711,
0.03681611269712448,
-0.03399728238582611,
0.029856940731406212,
0.10080750286579132,
-0.0428369864821434,
0.06918764859437943,
-0.09782435745000839,
0.13728219270706177,
-0.054312895983457565,
0.0029317105654627085,
-0.04135854169726372,
-0.01149783656001091,
0.03655807673931122,
0.04157305881381035,
0.031580910086631775,
0.04022153839468956,
-0.05060490593314171,
0.019423315301537514,
0.09348917752504349,
-0.016672290861606598,
-0.019915498793125153,
-0.002422090619802475,
0.006535818800330162,
0.004254748113453388,
-0.023439031094312668,
-0.04443183168768883,
0.02486306242644787,
-0.045098837465047836,
0.13128416240215302,
0.04223731905221939,
0.01874256320297718,
0.0077448561787605286,
-0.0111644072458148,
0.03461676090955734,
-0.010834149084985256,
0.01939687319099903,
0.011591597460210323,
0.0846024602651596,
0.013856395147740841,
0.003770382609218359,
-0.04658758267760277,
-0.03181290626525879,
0.03489886224269867,
0.050123315304517746,
-0.019012395292520523,
-0.006005291827023029,
0.012558147311210632,
0.027065522968769073,
-0.05868270620703697,
-0.002004575449973345,
-0.0398259162902832,
0.04927888885140419,
-0.03219093009829521,
0.04315851256251335,
0.0016490259440615773,
0.020691588521003723,
-0.020640904083848,
-0.0347287543118,
0.02982768788933754,
0.038234204053878784,
0.012097936123609543,
-0.01517330389469862,
0.05247170850634575,
-0.07487155497074127,
0.04070807993412018,
-0.029809031635522842,
-0.02813158929347992,
-0.05726653337478638,
-0.00883173756301403,
0.046494707465171814,
-0.04459026828408241,
-0.0059625860303640366,
-0.08896292746067047,
-0.03834637999534607,
0.002621948951855302,
0.05393858999013901,
-0.020160185173153877,
0.04535452276468277,
0.053678687661886215,
0.03987009823322296,
-0.009055226109921932,
-0.05385458469390869,
-0.019993141293525696,
-0.011501575820147991,
-0.09537141025066376,
0.016491379588842392,
-0.02974494732916355,
-0.011488096788525581,
-0.037726931273937225,
-0.013971401378512383,
-0.009361697360873222,
0.020853489637374878,
0.01669076457619667,
-0.03774125501513481,
-0.020706525072455406,
-0.03912417218089104,
0.010487139225006104,
0.06583310663700104,
0.02669144794344902,
0.0012009500060230494,
-0.03768489882349968,
0.02087891288101673,
-0.008692682720720768,
0.02959529124200344,
-0.020482780411839485,
-0.019994141533970833,
-0.0035832300782203674,
-0.047580428421497345,
-0.02301923930644989,
-0.02938864752650261,
-0.04105348512530327,
0.0400216318666935,
-0.008541401475667953,
-0.04279547184705734,
0.009083077311515808,
-0.009042570367455482,
0.04115648195147514,
0.041745513677597046,
-0.03587789088487625,
-0.04812603443861008,
-0.01600591465830803,
-0.009522237814962864,
0.03133060038089752,
-0.046829160302877426,
-0.05830947309732437,
-0.06594511866569519,
0.05292928218841553,
0.002559777582064271,
0.025667130947113037,
0.03904382884502411,
-0.04569147899746895,
0.0368243083357811,
0.027787284925580025,
-0.013580680824816227,
-0.04389820992946625,
-0.001215715310536325,
-0.03783874586224556,
0.03215150162577629,
-0.06945812702178955,
0.05767799913883209,
-0.025398442521691322,
-0.03252450004220009,
-0.01586659997701645,
-0.0163706187158823,
-0.0018933784449473023,
0.007826008833944798,
-0.04240391030907631,
-0.024930322542786598,
0.01861918903887272,
0.03361853212118149,
-0.03938005864620209,
0.04050304740667343,
-0.0656530112028122,
0.008591162972152233,
0.03309383615851402,
-0.04676951840519905,
0.009966506622731686,
0.006551271304488182,
0.03971816971898079,
-0.019530577585101128,
-0.0066014742478728294,
0.04769052937626839,
0.013932159170508385,
0.054793696850538254,
0.012742840684950352,
-0.02513088844716549,
0.021218465641140938,
0.06906085461378098,
0.01395947951823473,
-0.030183415859937668,
0.055534519255161285,
-0.007698720321059227,
0.021472737193107605,
0.003017136361449957,
-0.046871647238731384,
-0.0069840759970247746,
-0.052200861275196075,
-0.03816324472427368,
0.02602342888712883,
-0.005497426260262728,
-0.006377943325787783,
-0.030531106516718864,
-0.07762166857719421,
-0.07585091888904572,
0.0045081679709255695,
0.005010279361158609,
-0.03545906022191048,
-0.003921483643352985,
0.039659544825553894,
0.010180971585214138,
0.011144467629492283,
0.020976854488253593,
0.043891336768865585,
-0.03173433989286423,
-0.0029056055936962366,
0.008513354696333408,
-0.031060488894581795,
0.046788766980171204,
-0.051777347922325134,
0.02791326679289341,
0.018077397719025612,
-0.0446586087346077,
0.024533940479159355,
0.05304973945021629,
0.04280126467347145,
-0.0021276436746120453,
-0.01092493999749422,
-0.011262290179729462,
0.021703843027353287,
0.05606185644865036,
-0.030480453744530678,
0.031810976564884186,
-0.026346944272518158,
0.002360660582780838,
-0.012005133554339409,
-0.006250502075999975,
0.0139653030782938,
0.010931397788226604,
0.0282127745449543,
-0.04980853199958801,
-0.04553665965795517,
-0.006595711223781109,
-0.002803234616294503,
-0.018985509872436523,
-0.026056010276079178,
-0.08040209859609604,
0.05454022064805031,
0.04618019983172417,
-0.04210660606622696,
0.01875869184732437,
-0.0017618973506614566,
0.10118844360113144,
0.0008535213419236243,
0.05346502736210823,
-0.03327255696058273,
0.009666407480835915,
-0.005649195984005928,
-0.016153324395418167,
0.023743221536278725,
0.011311741545796394,
-0.009198836982250214,
0.027891408652067184,
-0.0380711667239666,
0.007802302483469248,
-0.01601625420153141,
-0.0054465532302856445,
-0.0020558591932058334,
-0.058571964502334595,
-0.0019454245921224356,
-0.01232263632118702,
-0.02259121462702751,
-0.024716442450881004,
0.05004595220088959,
-0.00620180182158947,
-0.013015287928283215,
0.012733693234622478,
-0.018350806087255478,
0.0797916129231453,
-0.0035998462699353695,
-0.011715664528310299,
0.017266273498535156,
-0.02991938218474388,
0.03759884089231491,
-0.038476768881082535,
0.0014759812038391829,
0.019318116828799248,
-0.037755049765110016,
-0.05476398766040802,
-0.012865785509347916,
0.04359769448637962,
-0.07122490555047989,
0.0366266667842865,
-0.019981209188699722,
-0.041738178580999374,
0.06087846681475639,
-0.020355597138404846,
0.008148579858243465,
0.012453855015337467,
-0.017481360584497452,
-0.015595320612192154,
-0.04404754191637039,
0.05382554233074188,
0.03330160304903984,
0.016385218128561974,
-0.0300570260733366,
-0.029437171295285225,
0.02341245301067829,
0.015773411840200424,
-0.035550620406866074,
-0.030182063579559326,
-0.04055125638842583,
0.04726817086338997,
0.02417619712650776,
-0.039716191589832306,
0.017600204795598984,
-0.014952830970287323,
0.02936406061053276,
-0.021001264452934265,
0.04010201245546341,
0.03464953228831291,
0.06212391331791878,
-0.015955494716763496,
-0.08494770526885986,
-0.042775243520736694,
0.05818359926342964,
0.02146937884390354,
0.010042930953204632,
-0.03235221654176712,
-0.0012182921636849642,
-0.01529307197779417,
0.026731697842478752,
0.022131849080324173,
0.004028910771012306,
0.07146147638559341,
-0.030027635395526886,
-0.024533407762646675,
-0.016291873529553413,
0.013841687701642513,
-0.05008690059185028,
0.025401894003152847,
-0.003995487466454506,
-0.017415855079889297,
0.021418118849396706,
0.013447784818708897,
0.029694726690649986,
0.01786619983613491,
0.03320683166384697,
0.00259411265142262,
-0.018538888543844223,
-0.009656907059252262,
-0.0012909714132547379,
-0.0015251882141456008,
-0.013978400267660618,
0.058075737208127975,
-0.03303832188248634,
0.042654331773519516,
0.04186990112066269,
0.00957874022424221,
0.038627080619335175,
-0.0710126981139183,
0.005611513275653124,
-0.013003193773329258,
0.043655212968587875,
-0.006308477837592363,
0.04400473088026047,
0.04995281249284744,
-0.0060892123728990555,
-0.01699848100543022,
-0.046420589089393616,
0.02168402634561062,
-0.024360252544283867,
0.0033458878751844168,
-0.019001035019755363,
-0.0029774163849651814,
0.027330247685313225,
-0.04229271784424782,
0.03851284459233284,
0.018057355657219887,
0.015421029180288315,
-0.01664179563522339,
-0.028763247653841972,
-0.00041601716657169163,
0.05462503060698509,
-0.03088289685547352,
-0.023331398144364357,
0.04604371637105942,
0.0579884797334671,
-0.0713842362165451,
-0.019676700234413147,
0.013934220187366009,
0.0275608841329813,
-0.024886105209589005,
0.054495733231306076,
-0.06632883101701736,
0.012362107634544373,
0.012055166997015476,
0.028224647045135498,
0.011535950936377048,
0.14496992528438568,
-0.021484974771738052,
0.0028766924515366554,
0.038655512034893036,
0.02574598416686058,
-0.012378089129924774,
-0.031061051413416862,
-0.02473151870071888,
0.04974880442023277,
0.0672181248664856,
0.009479012340307236,
-0.014263912104070187,
-0.016934391111135483,
0.030970199033617973,
-0.04015781730413437,
-0.01862296648323536,
-0.017188193276524544,
-0.008594186045229435,
-0.006115828175097704,
-0.0006900575244799256,
0.008796721696853638,
0.030200347304344177,
0.007436666637659073,
0.018014030531048775,
0.019638635218143463,
-0.1250903159379959,
0.027406025677919388,
-0.004943442065268755,
-0.014967158436775208,
-0.004006482195109129,
0.052661772817373276,
0.017697371542453766,
-0.06169067323207855,
-0.02465861104428768,
-0.07440242916345596,
-0.0364130400121212,
-0.0030078603886067867,
0.02543083392083645,
-0.043747540563344955,
0.02425617165863514,
-0.014297851361334324,
0.026513149961829185,
-0.019321616739034653,
-0.04660305753350258,
-0.0029566152952611446,
-0.035101260989904404,
-0.01797349937260151,
0.02970172092318535,
0.01348563190549612,
-0.004201559349894524,
0.05440746992826462,
-0.006873090751469135,
0.00628271047025919,
-0.012283512391149998,
-0.018197525292634964,
0.00825176015496254,
0.010282790288329124,
0.043928444385528564,
0.031816933304071426,
0.020022926852107048,
0.036041054874658585,
0.04994133487343788,
0.03583082929253578,
0.06333299726247787,
0.02578309364616871,
0.0021025221794843674,
0.07507596909999847,
0.012598812580108643,
-0.024465307593345642,
-0.06216200441122055,
0.008267969824373722,
0.058422356843948364,
0.055688969790935516,
0.04917199909687042,
0.012043456546962261,
-0.025013748556375504,
0.024829111993312836,
0.06803015619516373,
0.03849678859114647,
-0.002553402679041028,
-0.005330729763954878,
0.01811269484460354,
0.0031052427366375923,
-0.04361572489142418,
0.0031689258757978678,
0.002107796957716346,
0.025588812306523323,
-0.02762991562485695,
0.10003312677145004,
-0.051033277064561844,
0.0342174731194973,
-0.05222447216510773,
-0.03822088614106178,
-0.01229290384799242,
0.0005137589178048074,
-0.03554176911711693,
0.026407843455672264,
0.00011004723637597635,
-0.05628421530127525,
0.004456872120499611,
-0.03478001803159714,
0.03952788934111595,
0.05880283936858177,
0.06713934987783432,
-0.03998313099145889,
0.005153782665729523,
0.06073711812496185,
-0.04625668749213219,
0.0337902270257473,
0.024176422506570816,
0.014721615239977837,
0.01200315821915865,
0.009580610319972038,
-0.004311642609536648,
0.031066758558154106,
-0.04240956902503967,
0.024018798023462296,
-0.006083806045353413,
0.040739092975854874,
0.013620602898299694,
0.04376900941133499,
-0.0019281527493149042,
-0.000786871649324894,
-0.0014192282687872648,
0.057472653687000275,
-0.013474763371050358,
0.055885154753923416,
0.03102022223174572,
0.06364146620035172,
0.0014602806186303496,
-0.04290829971432686,
-0.028693415224552155,
0.024029145017266273,
0.06136118248105049,
0.03557206690311432,
0.02868984267115593,
0.0023742439225316048,
-0.04805488884449005,
0.01659378595650196,
0.0432015024125576,
-0.045144084841012955,
0.05107208713889122,
0.023787299171090126,
-0.009286127053201199,
-0.01491914689540863,
0.05960733816027641,
0.04642045497894287,
-0.029553072527050972,
0.05744684860110283,
-0.03268035501241684,
-0.029464764520525932,
-0.002844872884452343,
-0.06087492033839226,
0.04953373968601227,
-0.0019368635257706046,
-0.06840585917234421,
0.009398340247571468,
-0.02717786654829979,
-0.002003517234697938,
-0.052176568657159805,
-0.054007478058338165,
0.010813244618475437,
0.014414706267416477,
0.01620873622596264,
-0.03992142155766487,
0.03861134871840477,
-0.01872863434255123,
0.002700353739783168,
-0.018243107944726944,
0.0776878222823143,
-0.04318871721625328,
0.017111092805862427,
-0.03695020452141762,
0.02500249817967415,
0.041945744305849075,
0.005337839480489492,
0.01079906802624464,
0.03803498297929764,
-0.015292150899767876,
-0.03053983487188816,
0.01721719279885292,
-0.009013001807034016,
0.008287928998470306,
-0.024366728961467743,
-0.020954066887497902,
-0.05668449401855469,
-0.0028175082989037037,
0.059167418628931046,
0.01426851935684681,
-0.026323650032281876,
-0.03522124141454697,
0.03105635568499565,
-0.011555013246834278,
0.005194156896322966,
0.04917575418949127,
-0.009935148991644382,
-0.05414063110947609,
0.009966228157281876,
-0.010671648196876049,
0.007395348511636257,
0.02900148741900921,
-0.03333088383078575,
-0.02645830065011978,
-0.015324938111007214,
0.026000386103987694,
-0.0256537813693285,
-0.004430022090673447,
0.03115568868815899,
0.012515891343355179,
-0.00891459733247757,
-0.007352637592703104,
-0.019929667934775352,
-0.012142132967710495,
-0.0020724504720419645,
-0.0189675185829401,
-0.0506044439971447,
-0.030068622902035713,
-0.033311545848846436,
-0.02082088775932789,
-0.04441557824611664,
0.008960573934018612,
0.01424336526542902,
-0.03016764111816883,
0.04614504799246788,
0.024140341207385063,
-0.011252212338149548,
0.05499383807182312,
-0.014945833943784237,
-0.0024054432287812233,
0.06165928393602371,
0.0027119868900626898,
0.022236021235585213,
0.02685750089585781,
-0.04618167132139206,
0.018441814929246902,
-0.03591584414243698,
-0.038309160619974136,
0.024918505921959877,
-0.01086854375898838,
-0.014768867753446102,
0.051539529114961624,
0.055484700947999954,
-0.03751412406563759,
0.039622675627470016,
0.03969307988882065,
-0.0424560122191906,
-0.052012424916028976,
0.007199668325483799,
0.021067285910248756,
0.035872720181941986,
0.0337216816842556,
-0.008068552240729332,
0.02873716689646244,
-0.0124586820602417,
0.02111571840941906,
-0.06468424201011658,
-0.021894119679927826,
0.04381933808326721,
0.018668871372938156,
-0.03893738240003586,
-0.0783812627196312,
-0.0358097180724144,
-0.011073059402406216,
-0.028837863355875015,
0.03639631345868111,
0.021316567435860634,
-0.007401967421174049,
-0.053902264684438705,
-0.015028737485408783,
0.02191675826907158,
0.006812482140958309,
0.004086223430931568,
-0.0067802551202476025,
0.019641859456896782,
0.0723622515797615,
0.06967373192310333,
0.0348946787416935,
-0.02359255962073803,
-0.010005935095250607,
-0.024088386446237564,
0.024849584326148033,
-0.0027384923305362463,
0.0030479778070002794,
-0.025047993287444115,
0.0025674665812402964,
0.023092424497008324,
-0.00559998070821166,
-0.006453834008425474,
0.024740997701883316,
0.016828572377562523,
0.03834068030118942,
0.04535535350441933,
0.06266512721776962,
0.011521803215146065,
-0.05188130959868431,
0.009107721969485283,
-0.009787817485630512,
-0.0035834957379847765,
-0.03770703077316284,
0.02394722029566765,
-0.012529573403298855,
0.027496114373207092,
-0.0013672179775312543,
-0.006503041367977858,
-0.043985892087221146,
0.02102689817547798,
-0.019366243854165077,
-0.001584415091201663,
0.0026513186749070883,
0.01684435084462166,
0.03934250771999359,
0.015236560255289078,
0.011818432249128819,
-0.015258531086146832,
0.005316641181707382,
-0.005257528740912676,
0.03860864415764809,
0.019646789878606796,
0.018147770315408707,
-0.07865284383296967,
-0.05088551715016365,
-0.01989220641553402,
0.010216781869530678,
-0.02044021151959896,
-0.053439829498529434,
0.006812598090618849,
0.0001997036742977798,
-0.048086754977703094,
-0.015020598657429218,
0.008947589434683323,
0.026947226375341415,
-0.014796885661780834,
-0.020400146022439003,
0.04300791397690773,
0.03859226033091545,
0.05206086486577988,
0.024157926440238953,
-0.02983737178146839,
-0.03622610867023468,
-0.002834044862538576,
0.00575801869854331,
-0.005334584042429924,
-0.0179281085729599,
-0.01929175667464733,
0.0037590961437672377,
-0.0082865534350276,
-0.02058420702815056,
-0.07714010775089264,
-0.007833295501768589,
-0.058458905667066574
] |
(1 à 80)
I. Indemnités, prestations et avantages attribués dans le cadre du service civique
A. Nature des indemnités
1. Engagement de service civique
90
Le volontaire a droit à une indemnité mensuelle égale à 35,45 % de la rémunération afférente à
l’indice brut 244 de la fonction publique (code du service national, art. R. 121-23).
Une majoration de 8,07 % de la rémunération afférente à l’indice brut 244 de la fonction
publique peut être allouée au volontaire, en cas de difficultés sociales ou financières, dans des conditions déterminées par arrêté ministériel.
L’engagement réalisé hors de métropole ou, lorsque le volontaire qui le réalise réside
outre-mer, en métropole, ouvre droit à une indemnité supplémentaire (code du service national, art. L. 120-20 et
code du service national, art. R. 121-26).
100
Enfin, les personnes morales agréées pour l’accueil ou la mise à disposition de volontaires
dans le cadre d’un engagement de service civique servent à chaque volontaire une prestation destinée à la subsistance, l’équipement, le logement et le transport du volontaire, qui peut être accordée
en nature, à travers notamment l’allocation de titres-repas, ou en numéraire.
Son montant minimal mensuel est fixé à 7,43 % de la rémunération mensuelle afférente à
l’indice brut 244 de la fonction publique (code du service national, art. R. 121-25).
Remarque : L’engagement de service civique est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique
- Engagement de service civique".
2. Volontariat associatif
110
Le volontaire a droit à une indemnisation mensuelle versée par la personne agréée
(code du service national, art. L. 120-18), dont le montant est compris entre 8,07 % et 54,04 % de l’indice brut 244 de la
fonction publique. Elle peut être servie en nature dans la limite de 50 % de son montant (code du service national, art. R.
121-22).
Les volontariats réalisés hors de métropole ou, lorsque le volontaire réside outre-mer, en
métropole, ouvrent droit à une indemnité supplémentaire (code du service national, art. L. 120-20 et
code du service national, art. R. 121-26).
Remarque : Le volontariat associatif est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique
- Volontariat associatif".
3. Volontariat international en entreprise (VIE)
(120 à 130)
140
Le volontaire perçoit une indemnité de base correspondant à la moitié du traitement
correspondant à l’indice brut 244 de la fonction publique (code du service national, art. L. 122-12), à laquelle s’ajoute
une indemnité forfaitaire tenant compte du niveau de vie de la zone géographique d’exercice, représentant les frais de subsistance, d’équipement et de logement. Par dérogation, le montant de
l’indemnité supplémentaire peut être modulé en fonction de la nature des activités exercées (code du service national, art. L.
122-12-1).
Remarque : Le VIE est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique
- Volontariat international en entreprise (VIE)".
4. Volontariat international en administration (VIA)
150
Le volontaire bénéficie d’une indemnité de base identique à celle versée aux VIE à laquelle
s’ajoute une indemnité supplémentaire dont le montant varie en fonction du pays d’affectation.
Remarque : Le VIA est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique
- Volontariat international en administration (VIA)".
5. Volontariat de solidarité internationale (VSI)
(160)
170
En application de
l'article
7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale, le volontaire perçoit une indemnité, dont les montants minimum et maximum sont fixés par
l'arrêté du 21 décembre
2005.
Remarque : Le VSI est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique
- Volontariat de solidarité internationale (VSI)".
6. Service volontaire européen (SVE)
(180)
190
Le volontaire bénéficie de la prise en charge des frais d’hébergement, de transport locaux ou
à l’international et pour l’outre-mer, de couverture maladie et de responsabilité civile dans les conditions prévues par la réglementation européenne. Une gratification (« argent de poche ») doit
également lui être versée.
Remarque : Le SVE est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Papiers - Citoyenneté > Citoyenneté - Volontariats > Service civique -
Service volontaire européen (SVE).
B. Régime fiscal des indemnités
1. Principe
200
En application du e du 17° de
l’article 81 du code général des impôts (CGI), sont exonérés d’impôt sur le revenu :
- l’indemnité versée et les prestations de subsistance, d’équipement et de logement
(code du service national, art. L. 120-21) ;
- ainsi que l’avantage résultant de la contribution de la personne morale agréée au
financement des titres-repas alloués dans le cadre d’un engagement de service civique ou d’un volontariat de service civique
(code du service national, art. L. 120-22).
210
Les autres indemnités ou majorations supplémentaires mentionnées de
l'article L. 120-18 du code du service national à
l'article L. 120-24 du code du service national bénéficient également de cette exonération :
- l’indemnité mensuelle et l’indemnité supplémentaire versées dans le cadre d’un volontariat
international en entreprises ou en administration en application de l’article L. 122-12 du code du service national
(CGI, art. 81, 17°-b) ;
- l’indemnité allouée dans le cadre du contrat de VSI en application de
l’article
7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale (CGI, art. 81, 17°-d).
Remarque : En ce qui concerne la situation des entreprises qui
emploient des VIE, il convient de se reporter au I-C-1 § 20 du BOI-BIC-CHG-40-20-30.
220
Par analogie, il est admis que la gratification et la prise en charge des frais dont
bénéficient les volontaires effectuant un SVE, dans les conditions prévues par la réglementation européenne, bénéficient également d’une exonération d’impôt sur le revenu sauf abus manifeste et
détournement des règles fixées par les textes communautaires.
Ainsi, l’exonération est admise dans la limite des montants prévus par la réglementation (un
tableau récapitulatif du régime fiscal des différentes indemnités et prestations figure au BOI-ANNX-000068). La fraction qui dépasse ces limites est imposable selon les
règles applicables en matière de traitements et salaires.
2. Modalités d’application
230
L’exonération des indemnités, prestations et contributions des employeurs est limitée au
montant des avantages accordés conformément à la législation applicable à la forme de service civique considérée (un tableau récapitulatif du régime fiscal des différentes indemnités et prestations
figure au BOI-ANNX-000068).
Par suite, les sommes ou avantages qui seraient accordés à un volontaire en contrepartie de
son service au-delà de ces montants et les indemnités non visées par le 17° de l’article 81 du CGI constituent un complément de
revenu imposable à l’impôt sur le revenu selon les règles de droit commun des traitements et salaires.
Tel est par exemple le cas des primes de réinstallation ou de réinsertion professionnelle
prévues par le décret n°
2005-600 du 27 mai 2005 qui peuvent être accordées dans le cadre d’un VSI qui ne constituent pas des indemnités allouées en application de
l’article
7 de la loi n° 2005-159 du 23 février 2005 relative au contrat de volontariat de solidarité internationale.
Ces primes, qui ne sont pas visées au 17° de l’article 81 du CGI, constituent des compléments
de rémunération imposables selon les règles de droit commun des traitements et salaires.
240
Lorsque les indemnités versées sont exonérées d’impôt sur le revenu mais demeurent soumises à
la CSG, aucune déduction de la CSG afférente à ces revenus exonérés ne peut être opérée.
L’exonération d’impôt sur le revenu des indemnités, prestations et avantages alloués dans le
cadre d’un engagement ou d’un volontariat de service civique a pour contrepartie l’impossibilité de déduire les frais professionnels correspondants à l’activité exercée.
3. Obligations déclaratives
250
Les indemnités, prestations et contributions exonérées d’impôt sur le revenu n’ont pas à être
déclarées à l’administration fiscale par les structures qui versent ces sommes. Elles ne sont donc pas comprises dans le montant pré-imprimé sur les cases AJ à DJ de la déclaration d’ensemble des
revenus n° 2042 (CERFA n° 10330), disponible en ligne sur le site
www.impots.gouv.fr, du contribuable.
Le contribuable n’a donc normalement aucune correction à opérer concernant ces
indemnités, prestations et contributions sur sa déclaration de revenus.
(260 à 280)
II. Allocation et prime versées dans le cadre du volontariat pour l’insertion
(290)
300
L’accomplissement du volontariat pour l’insertion ouvre droit à une allocation mensuelle
versée à mois échu, à compter de la date à laquelle le volontaire pour l’insertion a rejoint son centre de formation d’affectation ainsi qu'à une prime calculée au prorata du nombre de mois de
volontariat effectivement accomplis au-delà de la période probatoire versée avec la dernière allocation.
310
Cette allocation mensuelle et cette prime sont exonérées d’impôt sur le revenu en
application de l’article L. 130-3 du code du service national et du c du 17° de
l’article 81 du CGI.
Remarque : Le contrat de volontariat pour l’insertion est présenté sur le site
www.service-public.fr, à la rubrique "Particuliers > Famille > Scolarité - Parcours éducatifs alternatifs > Établissement
public d'insertion de la Défense (EPIDE)".
(320)
III. Avantage résultant de la participation du secteur associatif à l'acquisition de « chèque-repas » du bénévole
330
L'avantage résultant pour le bénévole du chèque-repas entièrement financé par l'association,
en application de
l'article
12 de la loi n° 2006-586 du 23 mai 2006 relative à l'engagement éducatif, est exonéré d'impôt sur le revenu (CGI, art. 81,
17°-f), sous certaines conditions.
Remarque : Un tableau récapitulatif du régime fiscal des
différentes indemnités et prestations figure au BOI-ANNX-000068. | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-20-50-60 | https://bofip.impots.gouv.fr/bofip/6651-PGP.html/identifiant=BOI-RSA-CHAMP-20-50-60-20170531 | 2017-05-31 00:00:00 | ee92086a105c08d6bd27c8be4743065f1cedb7e18219a3ffeb0c290bece6d3e0 | [
-0.10942691564559937,
0.020973052829504013,
-0.04103478416800499,
-0.014406848698854446,
0.031005902215838432,
0.008344550617039204,
-0.02925715036690235,
-0.003184958128258586,
-0.027566539123654366,
-0.0658038780093193,
-0.040862031280994415,
0.016912806779146194,
-0.015514643862843513,
0.046214621514081955,
-0.05898896977305412,
0.006814102176576853,
0.09085094183683395,
0.03082874044775963,
-0.019935281947255135,
-0.01749567501246929,
0.005343127530068159,
0.036678746342659,
-0.050239142030477524,
0.09107627719640732,
-0.008051728829741478,
0.10323823988437653,
0.08066212385892868,
-0.08119455724954605,
-0.01342129148542881,
0.01861051842570305,
-0.018913185223937035,
-0.04400152340531349,
0.03803824260830879,
-0.021121796220541,
0.04465233534574509,
-0.043633028864860535,
-0.016756411641836166,
0.007889923639595509,
-0.04262674227356911,
0.031158484518527985,
0.051786553114652634,
-0.049910031259059906,
0.028607375919818878,
0.03283584117889404,
0.011966180987656116,
-0.02735019661486149,
-0.03581450134515762,
0.045962683856487274,
-0.0020341970957815647,
0.058609358966350555,
0.03109556995332241,
0.01628800295293331,
-0.005220224615186453,
0.029602766036987305,
-0.03205353021621704,
-0.016302092000842094,
-0.05220478028059006,
-0.00990727823227644,
0.017929915338754654,
-0.05188671872019768,
0.015821998938918114,
-0.0027848498430103064,
-0.029931537806987762,
-0.0712127611041069,
0.0034735361114144325,
-0.05913188308477402,
-0.0005855951458215714,
-0.008135167881846428,
0.13887964189052582,
0.015826556831598282,
0.03117351233959198,
0.058568354696035385,
-0.004323700442910194,
0.047904808074235916,
0.027476629242300987,
0.0026816967874765396,
-0.016930680721998215,
0.024893764406442642,
0.045527394860982895,
0.030439740046858788,
-0.058997418731451035,
-0.020078761503100395,
-0.04610813409090042,
-0.04233311861753464,
-0.05670449882745743,
0.00032748832018114626,
-0.08288047462701797,
-0.05084908381104469,
-0.04504932463169098,
0.00407386152073741,
0.06330417096614838,
-0.02011384442448616,
-0.020213840529322624,
0.019843431189656258,
0.08045743405818939,
-0.056282732635736465,
-0.05151546373963356,
-0.017761459574103355,
0.034679148346185684,
0.0708601102232933,
-0.02960105799138546,
0.007719867397099733,
0.02326183207333088,
0.01235095877200365,
0.03255525603890419,
-0.03067888133227825,
-0.0065937223844230175,
0.010861429385840893,
-0.024108247831463814,
-0.028019938617944717,
-0.04314706474542618,
-0.013067067600786686,
-0.0730968490242958,
-0.029589904472231865,
0.03280137851834297,
0.053137436509132385,
0.046008769422769547,
0.037531282752752304,
0.05631101131439209,
0.04516400396823883,
-0.017392493784427643,
-0.031272560358047485,
-0.04920268803834915,
-0.012675521895289421,
-0.032629501074552536,
-0.03405771031975746,
-0.04303530603647232,
0.052958935499191284,
-0.05501192808151245,
0.009528362192213535,
0.0427822545170784,
-0.07209137082099915,
0.0017966320738196373,
-0.009340950287878513,
0.01616561785340309,
-0.024518517777323723,
0.011403193697333336,
0.10765429586172104,
-0.003671369981020689,
0.008450285531580448,
-0.04581504687666893,
0.009607477113604546,
-0.004129413980990648,
-0.045658182352781296,
0.021954908967018127,
0.04772932454943657,
-0.044960685074329376,
-0.016923043876886368,
0.036406658589839935,
-0.0013517930638045073,
0.00487356586381793,
0.01824159547686577,
-0.026792040094733238,
0.004550380166620016,
0.015866350382566452,
0.006369899492710829,
-0.039927687495946884,
0.012499437667429447,
-0.003723723813891411,
-0.048772819340229034,
0.08377039432525635,
-0.01815539412200451,
0.030759552493691444,
0.03136313706636429,
0.004619006998836994,
-0.06326562166213989,
0.03513678163290024,
0.023358916863799095,
0.009320560842752457,
0.019738728180527687,
-0.014558582566678524,
0.04093964770436287,
0.024640267714858055,
-0.005850598681718111,
-0.003513739909976721,
0.011737444438040257,
-0.01503129955381155,
0.05382101610302925,
0.010508494451642036,
0.08118252456188202,
0.05072575435042381,
-0.021802229806780815,
-0.0006204401142895222,
-0.02587386965751648,
0.030288903042674065,
0.018997028470039368,
0.022332364693284035,
-0.022845368832349777,
0.017795059829950333,
0.032002318650484085,
-0.027804696932435036,
-0.02856593020260334,
-0.030878346413373947,
0.015470634214580059,
0.012295633554458618,
-0.06789829581975937,
-0.06376557797193527,
0.02311294712126255,
0.06703903526067734,
-0.029211221262812614,
-0.03492898494005203,
0.02224629744887352,
-0.03248579427599907,
0.06040005385875702,
0.0056964317336678505,
-0.024593917652964592,
0.012406163848936558,
-0.010233969427645206,
-0.040249716490507126,
-0.009016642346978188,
0.07194977253675461,
-0.011695393361151218,
-0.021465199068188667,
0.0038135512731969357,
-0.02257920429110527,
0.0043456158600747585,
-0.03896400332450867,
-0.0007689446792937815,
0.03518541157245636,
-0.0011876740027219057,
0.00944127980619669,
-0.046008363366127014,
-0.0577462762594223,
-0.024424709379673004,
0.031580567359924316,
0.028100701048970222,
-0.005774851888418198,
0.011101667769253254,
0.024754712358117104,
-0.05675453320145607,
0.01563149131834507,
-0.038506943732500076,
-0.0028335144743323326,
0.01491642463952303,
-0.02745426446199417,
0.03618756681680679,
0.009879604913294315,
-0.020319903269410133,
-0.03158129006624222,
0.015272791497409344,
-0.003083935473114252,
-0.029582934454083443,
0.02141629345715046,
-0.007660395465791225,
0.06979849189519882,
-0.0027498763520270586,
0.009296651929616928,
-0.005724432412534952,
0.017678147181868553,
0.04597439989447594,
-0.024684561416506767,
0.042196013033390045,
-0.021291065961122513,
0.012498999945819378,
-0.04926370456814766,
-0.057553958147764206,
0.023218605667352676,
-0.00824645534157753,
-0.05028011277318001,
-0.023166043683886528,
0.07965267449617386,
-0.02256319671869278,
-0.03285205736756325,
-0.0347517728805542,
0.0029350928962230682,
-0.06903258711099625,
0.06903393566608429,
0.0011885554995387793,
-0.05031995847821236,
0.019665472209453583,
0.03171220421791077,
0.023936396464705467,
-0.0036686621606349945,
0.043355174362659454,
-0.020191801711916924,
-0.02063867077231407,
-0.05908608064055443,
-0.049922388046979904,
0.004927696660161018,
0.016555026173591614,
0.017022928223013878,
-0.02818848006427288,
-0.046917881816625595,
0.011450177058577538,
0.00046517947339452803,
0.020259816199541092,
0.027334360405802727,
-0.023317666724324226,
-0.023647990077733994,
0.010023091919720173,
-0.03909771516919136,
0.031156688928604126,
0.029449855908751488,
0.07129872590303421,
0.06302348524332047,
0.00003785937951761298,
-0.03460565209388733,
0.02621729113161564,
0.013583701103925705,
-0.04093407467007637,
-0.03594657778739929,
0.024534549564123154,
-0.0021653876174241304,
0.02751116454601288,
0.008971418254077435,
-0.029584916308522224,
-0.013785963878035545,
-0.07275357097387314,
-0.007033198140561581,
0.03553861007094383,
-0.013337279669940472,
-0.021262628957629204,
0.0033121840097010136,
-0.014149179682135582,
0.015644125640392303,
0.012059837579727173,
-0.011239416897296906,
0.0058226692490279675,
-0.04767046123743057,
-0.0026863799430429935,
-0.025994252413511276,
0.043225888162851334,
0.028587128967046738,
-0.017423871904611588,
-0.007864628918468952,
-0.011557321064174175,
-0.04853281378746033,
0.006342385429888964,
-0.0338718518614769,
-0.04305653274059296,
0.0121063943952322,
-0.00007598673983011395,
0.019180873408913612,
-0.023065021261572838,
0.0032889859285205603,
0.013619188219308853,
0.019345568493008614,
-0.00992155633866787,
0.03605363890528679,
0.029921190813183784,
0.03639209270477295,
0.008655083365738392,
-0.061162784695625305,
-0.0496966615319252,
0.09930671006441116,
-0.03340823948383331,
0.020637404173612595,
0.016126539558172226,
0.007284533232450485,
-0.011002539657056332,
0.01032999437302351,
0.022081837058067322,
0.07148483395576477,
0.02439972385764122,
-0.007915893569588661,
-0.03484584763646126,
-0.03760029375553131,
-0.00707682128995657,
-0.017043694853782654,
0.04006006196141243,
-0.03163234144449234,
-0.02762066014111042,
-0.009378502145409584,
0.07439607381820679,
0.06692147254943848,
-0.010333794169127941,
-0.03242521360516548,
-0.009558168239891529,
-0.0337538942694664,
-0.0008425951818935573,
-0.03605593368411064,
0.033692531287670135,
-0.01653433032333851,
0.05470108985900879,
-0.013546612113714218,
0.01689363643527031,
-0.009190132841467857,
0.03829919174313545,
0.011167488992214203,
-0.050908710807561874,
0.015566213056445122,
-0.016912005841732025,
0.06018764153122902,
-0.027422726154327393,
0.014519579708576202,
0.009408022277057171,
-0.02463311143219471,
-0.01647040620446205,
0.0091940276324749,
0.0159912072122097,
-0.02686249278485775,
0.0019740816205739975,
-0.043729692697525024,
0.004846584051847458,
0.04062264412641525,
-0.02397962100803852,
0.004488642327487469,
0.07755894958972931,
-0.02017485722899437,
0.05527544021606445,
-0.0046304622665047646,
-0.0029809146653860807,
0.038955554366111755,
0.029073119163513184,
-0.007927818223834038,
-0.036782823503017426,
-0.00851160567253828,
-0.05508267506957054,
0.007352395448833704,
0.02074354887008667,
0.08571475744247437,
0.030758889392018318,
0.0629841536283493,
-0.04314905405044556,
0.04834691435098648,
-0.0016176601639017463,
0.013933663256466389,
0.04556639865040779,
0.14259977638721466,
0.01427619531750679,
0.042457569390535355,
0.007252966519445181,
-0.0013247982133179903,
-0.09154300391674042,
-0.03546196594834328,
-0.020711908116936684,
0.05812901258468628,
-0.017797080799937248,
-0.030659224838018417,
0.010711358860135078,
-0.07899437844753265,
-0.00929616205394268,
-0.025272300466895103,
0.01710626110434532,
-0.03803422674536705,
0.0076851206831634045,
-0.006065495777875185,
0.02323201671242714,
0.013352039270102978,
0.04445509985089302,
0.01198919303715229,
0.03168794512748718,
0.003928505349904299,
-0.03195386752486229,
0.03844043239951134,
-0.0011092410422861576,
-0.03446989133954048,
0.01294531486928463,
0.006554093677550554,
0.08179527521133423,
-0.07820025086402893,
0.0705399289727211,
-0.04982670769095421,
0.013328920118510723,
0.016878336668014526,
0.020745059475302696,
-0.02250709943473339,
0.024270066991448402,
0.025062810629606247,
0.03740546479821205,
0.025381015613675117,
-0.03188193961977959,
-0.018571563065052032,
-0.01345114130526781,
-0.009350518696010113,
0.029127798974514008,
-0.005568694323301315,
0.03859708458185196,
-0.023477675393223763,
0.04897360876202583,
-0.043223366141319275,
0.0264652781188488,
0.011851255781948566,
-0.034271836280822754,
0.014461027458310127,
0.031170323491096497,
-0.0557551309466362,
0.0482737235724926,
0.010357805527746677,
0.0161907859146595,
-0.015973247587680817,
0.015501501969993114,
0.0012861209688708186,
0.006692655384540558,
0.005779688246548176,
-0.002753110369667411,
0.03614931181073189,
-0.0743926391005516,
0.0024203581269830465,
-0.008074282668530941,
0.0180030670017004,
0.029799509793519974,
-0.0013313308591023088,
-0.032797738909721375,
0.02555595338344574,
0.037171415984630585,
-0.03158212825655937,
-0.001327414414845407,
-0.03978797793388367,
0.07524866610765457,
-0.02164132334291935,
-0.01813979633152485,
0.0017355098389089108,
0.007860753685235977,
0.05394924432039261,
-0.04262623190879822,
0.047496143728494644,
-0.002680655801668763,
0.021266959607601166,
0.017342181876301765,
-0.09627226740121841,
0.0030637860763818026,
-0.049844756722450256,
-0.014766925945878029,
0.01644003950059414,
-0.0002837120555341244,
-0.03253059461712837,
0.09897782653570175,
0.031140830367803574,
0.00579430814832449,
-0.011903101578354836,
0.03503948822617531,
-0.008455783128738403,
-0.006331434939056635,
-0.044528666883707047,
-0.017536820843815804,
0.02488359995186329,
0.07065495103597641,
0.02829342521727085,
-0.03428914025425911,
0.011822040192782879,
-0.03184489905834198,
0.020823489874601364,
-0.02025413140654564,
0.0037214690819382668,
0.034160956740379333,
0.018382107838988304,
0.057255908846855164,
0.04121198132634163,
0.02050088346004486,
0.010078667663037777,
0.02059890888631344,
0.019214998930692673,
0.009683527052402496,
0.016289491206407547,
-0.023222411051392555,
-0.03646261245012283,
-0.025621982291340828,
-0.015748407691717148,
-0.012746584601700306,
0.014553907327353954,
0.005971177481114864,
-0.011771749705076218,
-0.012095467187464237,
-0.036373239010572433,
-0.0059474739246070385,
-0.023757385089993477,
0.07281520217657089,
-0.03622023016214371,
0.03755268082022667,
-0.013119025155901909,
0.01655513048171997,
-0.013085969723761082,
0.024402577430009842,
0.052763279527425766,
-0.04706071317195892,
-0.0595831535756588,
0.07445211708545685,
0.05895637720823288,
0.002996264025568962,
-0.015933603048324585,
0.03681717813014984,
0.010607537813484669,
-0.04253620654344559,
-0.027911154553294182,
0.030501578003168106,
-0.03162321448326111,
-0.024938417598605156,
-0.007703593000769615,
-0.029020169749855995,
-0.028248406946659088,
-0.022065285593271255,
0.014642582274973392,
0.02867279201745987,
0.009154760278761387,
0.013863817788660526,
-0.04656444489955902,
0.037001680582761765,
0.03470019996166229,
-0.016147449612617493,
0.002380015328526497,
-0.0016356019768863916,
0.02601495012640953,
0.004922990687191486,
-0.014283302240073681,
0.009821224957704544,
0.04193568974733353,
-0.019258031621575356,
0.020289110019803047,
0.03178856149315834,
-0.006228942424058914,
-0.022259827703237534,
-0.004750272259116173,
-0.01063038595020771,
-0.014710843563079834,
-0.020704053342342377,
0.022853845730423927,
-0.052354417741298676,
-0.03997819870710373,
-0.006916981190443039,
-0.04228677228093147,
-0.010146084241569042,
0.011318828910589218,
0.018294213339686394,
0.08997397124767303,
0.0356164313852787,
-0.04818309471011162,
-0.018027951940894127,
0.10897554457187653,
-0.04583173245191574,
-0.0409628190100193,
-0.019198672845959663,
0.035653576254844666,
-0.07300334423780441,
-0.0034006196074187756,
0.01798422634601593,
0.015439590439200401,
-0.046519629657268524,
-0.01622290350496769,
-0.019533777609467506,
-0.022685639560222626,
-0.03959690406918526,
0.025116844102740288,
0.010639474727213383,
-0.010911865159869194,
-0.0374663844704628,
-0.07121723890304565,
-0.027348581701517105,
-0.015495418570935726,
-0.026263300329446793,
-0.02113603800535202,
-0.006671292707324028,
0.003220565151423216,
0.06640438735485077,
0.030436521396040916,
0.02432786300778389,
-0.0050285630859434605,
0.06937231868505478,
-0.030592162162065506,
-0.006784431170672178,
0.030421599745750427,
0.038801856338977814,
0.030700696632266045,
-0.008070746436715126,
0.00007382832700386643,
0.011847034096717834,
-0.037791185081005096,
-0.034283336251974106,
0.029490943998098373,
0.063691146671772,
-0.0013332737144082785,
-0.03221054747700691,
0.008969764225184917,
0.01572076790034771,
-0.04155020788311958,
0.0820097029209137,
0.027711989358067513,
-0.038286495953798294,
0.041966475546360016,
0.05627867951989174,
-0.023649388924241066,
0.0034936582669615746,
0.06070294976234436,
-0.02993280440568924,
-0.04667721688747406,
-0.010143239982426167,
-0.008735370822250843,
-0.056888945400714874,
0.024743879213929176,
-0.03092518076300621,
0.062463030219078064,
-0.018489766865968704,
-0.04398384317755699,
0.010590276680886745,
0.025495711714029312,
-0.004943052306771278,
0.016686532646417618,
0.05656810104846954,
0.008074785582721233,
0.002300199819728732,
0.02926783077418804,
-0.06453381478786469,
-0.023577949032187462,
0.03199804946780205,
-0.00021254339662846178,
-0.007154810708016157,
0.04022732377052307,
-0.0034752418287098408,
0.01043724361807108,
-0.06526796519756317,
0.05582159012556076,
-0.05142726004123688,
-0.0031711850315332413,
0.06363291293382645,
0.05017692968249321,
-0.0024507096968591213,
0.02238522283732891,
0.005536159034818411,
-0.0015252017183229327,
-0.03729616478085518,
0.012791150249540806,
0.029364433139562607,
0.050198350101709366,
0.031282585114240646,
-0.04193071275949478,
-0.00007443959475494921,
-0.02677972801029682,
-0.012093450874090195,
0.00595763698220253,
0.034995030611753464,
-0.006973898503929377,
0.004949971102178097,
-0.015400315634906292,
-0.00036263963556848466,
0.012806052342057228,
-0.00432522501796484,
-0.018139319494366646,
0.013940771110355854,
-0.022367997094988823,
0.038239527493715286,
0.0028878517914563417,
0.00794553104788065,
0.046970684081315994,
-0.0011962056159973145,
0.02716744691133499,
0.012942767702043056,
0.003887822385877371,
-0.028705818578600883,
0.013048393651843071,
0.0008488723542541265,
0.014465861022472382,
-0.020725110545754433,
-0.031108763068914413,
0.016717994585633278,
-0.061484307050704956,
0.06738675385713577,
-0.0039005831349641085,
0.03058370016515255,
0.04449518024921417,
0.021246623247861862,
-0.01787698082625866,
0.021378276869654655,
0.015000944957137108,
0.05773927643895149,
0.02521486021578312,
0.010221051052212715,
-0.0622524619102478,
0.014521303586661816,
0.00886848010122776,
0.012240863405168056,
-0.02654026262462139,
-0.07464127987623215,
0.05738287419080734,
-0.009771957993507385,
-0.038993023335933685,
-0.03175564482808113,
0.006632089614868164,
0.10531100630760193
] |
I. Titres dans le champ d'application du dispositif
1
Les titres entrant dans le champ d'application du dispositif d'exit tax pour les
transferts de domicile fiscal intervenus à compter du 30 décembre 2011 sont les mêmes que ceux définis au BOI-RPPM-PVBMI-50-10-10-20 aux §1 à 30.
II. Appréciation des seuils de détention directe et indirecte pour les titres entrant dans le champ
d’application de l’exit tax (pour les transferts de domicile fiscal intervenus à compter du 30 décembre 2011)
10
Les titres entrant dans le champ d'application de l'exit tax
(BOI-RPPM-PVBMI-50-10-10-20 aux §1 à 30) sont imposables lorsque, à la date du transfert du domicile fiscal hors de France, le contribuable détient, avec les membres de
son foyer fiscal :
- une participation directe ou indirecte d’au moins 1 % dans les bénéfices sociaux d’une
société. Dans l’hypothèse d’une détention indirecte, il convient d’effectuer le produit des participations pour apprécier si le minimum de 1 % est atteint (exemple au
BOI-RPPM-PVBMI-50-10-10-20 au III § 40).
- une ou plusieurs participations directes ou indirectes dans des sociétés, dont la valeur
globale excède 1,3 M€ lors du transfert de domicile fiscal.
Il est admis que seules les participations directes dans les sociétés sont prises en compte pour
apprécier si leur valeur globale excède 1,3 M€ lors dudit transfert.
Exemple : soit les sociétés A et B valorisées respectivement à 120 M€ et 55 M€.
Si Mme X détient 0,8 % du capital d’une société A (soit une participation directe de 960 000 € dans
la société A) et M. X détient 0,9 % du capital d’une société B (soit une participation directe de 495 000 € dans la société B), qui détient 80 % du capital d’une société A, alors les titres des
sociétés A et B sont dans le champ d'application de l'exit tax car la valeur globale de l'ensemble des participations directes, égale à 1 455 000 €, est supérieure à 1,3 M€.
III. Détermination des plus-values latentes pour les titres entrant dans le champ d’application de l’exit tax
(pour les transferts de domicile fiscal intervenus à compter du 30 décembre 2011)
20
D'une manière générale, la participation indirecte n'est prise en compte pour le calcul de la
plus-value latente que si la participation dans la société interposée n'est pas prise en compte pour ce même calcul.
A. En ce qui concerne la condition tenant à la participation d’au moins 1 %
30
Pour les transferts de domicile fiscal intervenus à compter du 30 décembre 2011, et dans les
cas exposés dans le BOI-RPPM-PVBMI-50-10-10-20 au IV, les plus-values latentes sont calculées de la même manière au regard de l'appréciation
de la condition de participation d'au moins 1 %.
B. En ce qui concerne la condition tenant aux participations dont la valeur globale excède 1,3 million d'euros
40
Pour les transferts de domicile fiscal intervenus à compter du 30 décembre 2011 :
50
Cas 1 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe dans une société B ;
- une participation directe dans une société A interposée passible de l'impôt sur les sociétés,
et que cette société A détient une participation dans la société B ;
- et que la valeur globale des participations dans les sociétés A et B est supérieure à 1,3
million d'euros ;
alors une plus-value latente est calculée sur les titres des sociétés A et B à hauteur de
l'ensemble des seules participations directes du foyer fiscal dans ces sociétés.
60
Cas 2 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe dans une société B ;
- une participation directe dans une société A interposée passible de l'impôt sur le revenu, et
que cette société A détient une participation dans la société B ;
- et que la valeur globale des participations dans les sociétés A et B est supérieure à 1,3 M€ ;
alors, par tolérance doctrinale, une plus-value latente est calculée sur les titres des sociétés
A et B à hauteur de l'ensemble des seules participations directes du foyer fiscal dans ces sociétés.
70
Cas 3 :
Lors du transfert de domicile fiscal, si le foyer fiscal détient simultanément :
- une participation directe dans une société B ;
- une participation directe dans une société A interposée passible de l'impôt sur le revenu, et
que cette société A détient une participation dans la société B ;
- et que la valeur globale des participations dans les sociétés A et B est inférieure ou égale à
1,3 M€ ;
alors aucune plus-value latente n'est constatée. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-50-10-10-30 | https://bofip.impots.gouv.fr/bofip/8011-PGP.html/identifiant=BOI-RPPM-PVBMI-50-10-10-30-20121031 | 2012-10-31 00:00:00 | b181ff795e1949381ade4a73a44822edeb65ebc801409305db6f9a1187feb0c3 | [
-0.03291030600667,
0.06398962438106537,
-0.04265785217285156,
0.060212910175323486,
-0.01928040385246277,
-0.037373993545770645,
-0.06694916635751724,
0.019691254943609238,
0.05580584332346916,
-0.07432622462511063,
-0.051496703177690506,
-0.011660866439342499,
-0.0013936625327914953,
-0.006130692549049854,
-0.02707413025200367,
0.024475818499922752,
0.06530746817588806,
-0.010830297134816647,
-0.025126082822680473,
0.06389142572879791,
0.026639115065336227,
0.047239989042282104,
0.010595615953207016,
0.041416555643081665,
0.04449121654033661,
0.05340593680739403,
0.030272677540779114,
-0.09648984670639038,
-0.011412265710532665,
0.021686049178242683,
-0.08291863650083542,
0.003748504677787423,
0.021153246983885765,
0.08271922916173935,
0.08579442650079727,
0.011221573688089848,
-0.006268072407692671,
0.05123496800661087,
-0.018160875886678696,
-0.011168234050273895,
-0.014567933045327663,
0.045699216425418854,
-0.002081252634525299,
-0.02217377908527851,
0.011821150779724121,
-0.008547819219529629,
-0.013813602738082409,
0.025416700169444084,
-0.02189788408577442,
0.045970357954502106,
0.0020713002886623144,
0.013448057696223259,
0.013386865146458149,
0.003101786831393838,
-0.015665873885154724,
0.06366855651140213,
-0.14048652350902557,
-0.031330958008766174,
0.08484271913766861,
-0.07280310243368149,
0.03000699169933796,
-0.001705256523564458,
-0.008774236775934696,
-0.02870347537100315,
-0.03997556120157242,
-0.01781504787504673,
0.015081842429935932,
-0.004876562859863043,
0.10161241143941879,
0.04785122349858284,
0.031643372029066086,
0.06732570379972458,
0.023056408390402794,
-0.020571988075971603,
-0.003894515335559845,
0.0322391502559185,
-0.0010564974509179592,
0.015429091639816761,
0.04377378150820732,
0.05229931324720383,
-0.024483991786837578,
0.04108447954058647,
0.03380651772022247,
0.031337395310401917,
-0.005693232640624046,
-0.008860429748892784,
-0.002072869800031185,
-0.037681955844163895,
-0.027445148676633835,
0.03187854215502739,
0.004009768832474947,
0.04404236376285553,
0.06100107356905937,
0.04339677095413208,
0.027927216142416,
0.0106685571372509,
-0.02562524378299713,
0.014871165156364441,
0.064445361495018,
0.044300902634859085,
-0.02278980053961277,
-0.025633912533521652,
0.0326726995408535,
-0.045649755746126175,
0.007512712385505438,
-0.0274063628166914,
0.042796969413757324,
-0.038025856018066406,
-0.021255943924188614,
0.0068825059570372105,
-0.020473729819059372,
-0.057963427156209946,
0.010618647560477257,
-0.015779897570610046,
-0.013676660135388374,
0.03722282499074936,
-0.01075636874884367,
-0.028718246147036552,
-0.00822469126433134,
0.0024421822745352983,
-0.06758329272270203,
0.010088895447552204,
-0.040084678679704666,
-0.001454735640436411,
-0.1250070333480835,
-0.035196058452129364,
0.013900918886065483,
-0.005294362548738718,
0.0004419977485667914,
-0.01675114780664444,
-0.02754812315106392,
-0.02576322853565216,
0.024332843720912933,
-0.04291211813688278,
-0.04006846249103546,
0.01471532043069601,
-0.03619614988565445,
0.061328329145908356,
0.03814752399921417,
0.024685095995664597,
-0.01974339596927166,
0.002582838060334325,
-0.007887398824095726,
0.020738760009407997,
0.02390669845044613,
0.02416587993502617,
-0.019222181290388107,
-0.06513955444097519,
-0.0028211057651787996,
-0.02077249065041542,
-0.06102791428565979,
0.04881591349840164,
0.04445989057421684,
-0.051887091249227524,
0.03438033163547516,
0.03257468342781067,
-0.027313079684972763,
0.025167005136609077,
-0.0855598971247673,
-0.050859346985816956,
0.019079532474279404,
-0.03289616107940674,
0.008377304300665855,
-0.017389658838510513,
0.04384452477097511,
-0.04745480418205261,
-0.010882074944674969,
0.009140507318079472,
-0.014335660263895988,
0.057029832154512405,
-0.05645214021205902,
0.015964651480317116,
0.007613942958414555,
-0.017053553834557533,
-0.001674690400250256,
0.0017604513559490442,
-0.0016818181611597538,
0.002693483605980873,
-0.05463052913546562,
0.08178109675645828,
0.008644886314868927,
-0.03821054846048355,
-0.031918637454509735,
-0.03796825557947159,
0.017967257648706436,
0.020771032199263573,
-0.035146042704582214,
-0.028391031548380852,
0.0007136535132303834,
0.02096591331064701,
-0.024484986439347267,
-0.0015664160018786788,
-0.05681997537612915,
0.018388735130429268,
0.0026978743262588978,
-0.050486162304878235,
-0.026951394975185394,
0.009895769879221916,
0.03347843885421753,
0.020719928666949272,
0.03706089407205582,
0.022202931344509125,
0.0313093326985836,
0.042336273938417435,
-0.010544104501605034,
-0.04475516825914383,
-0.0182744562625885,
-0.007852870039641857,
-0.029793402180075645,
-0.023054057732224464,
0.05772256478667259,
0.02511942945420742,
-0.03206966072320938,
0.023549649864435196,
-0.04107010364532471,
-0.026599029079079628,
-0.06441113352775574,
-0.02474306710064411,
0.04785061627626419,
-0.0006174003356136382,
0.010790573433041573,
0.013736788183450699,
-0.07896080613136292,
-0.08591032773256302,
0.0280296728014946,
0.011165186762809753,
-0.012087598443031311,
0.021085422486066818,
0.0009539060411043465,
-0.06441745162010193,
0.03520222753286362,
-0.0346858948469162,
0.039356451481580734,
0.038673270493745804,
0.027939414605498314,
-0.03897001966834068,
0.03583664447069168,
-0.03387538343667984,
-0.040521763265132904,
0.026019683107733727,
0.018509861081838608,
-0.01264765951782465,
0.05384368449449539,
-0.020906055346131325,
0.037710536271333694,
-0.013678259216248989,
-0.015124109573662281,
-0.02882206253707409,
-0.022344131022691727,
-0.004029182251542807,
-0.0019987926352769136,
0.06423431634902954,
-0.038320813328027725,
-0.04367438703775406,
-0.05574905127286911,
-0.03845317289233208,
-0.0022603082470595837,
0.011545693501830101,
-0.0009747339063324034,
-0.007170839235186577,
-0.024243704974651337,
-0.04454381391406059,
-0.034908756613731384,
-0.08398991078138351,
0.0012001876020804048,
-0.08968574553728104,
0.06609717756509781,
0.032390836626291275,
-0.0618429034948349,
-0.012303483672440052,
-0.0546269528567791,
0.017474452033638954,
0.021501151844859123,
0.04142032936215401,
-0.02455301582813263,
-0.0569889098405838,
-0.017666392028331757,
-0.04832898825407028,
0.021461153402924538,
-0.003139462787657976,
0.027405569329857826,
0.013142297975718975,
-0.05134912207722664,
-0.018004154786467552,
-0.011369291692972183,
0.034959182143211365,
0.04948893561959267,
-0.04725544527173042,
0.01939227804541588,
0.010477444157004356,
0.0024613793939352036,
-0.025059325620532036,
0.001661289599724114,
0.041089095175266266,
0.010247893631458282,
0.028246596455574036,
-0.03518927842378616,
0.04785415902733803,
-0.025220174342393875,
-0.06145276501774788,
0.003933760337531567,
0.04424811154603958,
0.04068351536989212,
-0.06386128067970276,
-0.020280228927731514,
0.010931073687970638,
0.015430879779160023,
-0.09010095149278641,
-0.028703030198812485,
0.052209362387657166,
-0.03434494137763977,
0.024309547618031502,
0.014609201811254025,
-0.05053791403770447,
0.011496375314891338,
-0.029663747176527977,
-0.042283691465854645,
0.021746866405010223,
-0.02139335684478283,
-0.07613902539014816,
-0.03491073101758957,
0.10787896066904068,
0.00416214857250452,
0.028275465592741966,
-0.018084067851305008,
-0.01933756284415722,
-0.01203822810202837,
0.019773222506046295,
-0.028699319809675217,
0.01041493471711874,
0.017121803015470505,
0.010348768904805183,
0.026259129866957664,
-0.05458187684416771,
0.023542353883385658,
0.0070261782966554165,
-0.01074120495468378,
-0.026269977912306786,
0.007365908939391375,
0.04851150140166283,
0.025927934795618057,
-0.03108340874314308,
-0.0273614302277565,
0.044961508363485336,
0.06574854254722595,
-0.023948412388563156,
0.007393769919872284,
0.028524383902549744,
0.026690972968935966,
-0.031929079443216324,
0.009999699890613556,
0.018218617886304855,
0.07549355924129486,
0.06860502064228058,
0.0023694573901593685,
-0.011171701364219189,
0.020314443856477737,
-0.0051649948582053185,
-0.01616247184574604,
0.03822311386466026,
0.025122007355093956,
-0.05013168975710869,
-0.017573289573192596,
0.0164182111620903,
0.05013655126094818,
0.002205846831202507,
0.011106358841061592,
0.004128788597881794,
-0.027955887839198112,
-0.01687721349298954,
-0.026176825165748596,
0.03686120733618736,
0.003361658426001668,
0.017567459493875504,
-0.03986412286758423,
0.03162955120205879,
0.0010342851746827364,
0.022048912942409515,
0.028990333899855614,
-0.006951230578124523,
0.011015516705811024,
-0.019409867003560066,
0.06151074543595314,
0.013152716681361198,
0.023189786821603775,
0.05212697386741638,
0.05721048638224602,
-0.010485030710697174,
0.011628568172454834,
0.036958180367946625,
-0.038907986134290695,
-0.019779590889811516,
-0.0016026741359382868,
0.008763961493968964,
-0.027267882600426674,
-0.07239069044589996,
0.0510719008743763,
-0.01579081453382969,
-0.011633042246103287,
0.06924763321876526,
-0.039406660944223404,
-0.028345802798867226,
0.05404852330684662,
0.054784152656793594,
0.04203738272190094,
-0.023809732869267464,
0.023507356643676758,
-0.04399903491139412,
0.05399831011891365,
0.004095906391739845,
0.07109645754098892,
-0.0034739684779196978,
-0.022014236077666283,
-0.029590465128421783,
-0.007351946551352739,
-0.0035317556466907263,
0.05054674670100212,
0.04647547006607056,
0.1474544107913971,
0.028788067400455475,
-0.002069487003609538,
0.060647349804639816,
0.045530691742897034,
-0.023455815389752388,
-0.003723905188962817,
0.005834595765918493,
0.05980492755770683,
0.0378299318253994,
-0.040243275463581085,
0.04660559818148613,
-0.03208557143807411,
-0.04252307489514351,
-0.0026793743018060923,
0.002227287506684661,
-0.013192136771976948,
0.0024927062913775444,
-0.05642708018422127,
-0.0068281893618404865,
0.027514368295669556,
0.00821324996650219,
0.0031141589861363173,
0.03644321486353874,
0.026655497029423714,
-0.04660306125879288,
-0.015188895165920258,
-0.02605847455561161,
0.017701754346489906,
0.06541240215301514,
0.011320039629936218,
0.02729959413409233,
-0.052846476435661316,
-0.013549350202083588,
-0.057975850999355316,
0.0002778188500087708,
-0.019195662811398506,
0.02695848047733307,
-0.025152774527668953,
-0.010123057290911674,
-0.023152336478233337,
0.04082661122083664,
0.007440492045134306,
-0.026627827435731888,
-0.007912388071417809,
-0.05875497683882713,
0.003619204740971327,
0.009807475842535496,
-0.002917713951319456,
0.04968782514333725,
-0.014137333258986473,
0.006266739219427109,
0.017839422449469566,
0.008703929372131824,
0.02056669443845749,
-0.026701876893639565,
-0.010448656044900417,
0.048658959567546844,
-0.05921455845236778,
0.026075148954987526,
0.03400058299303055,
0.03697722777724266,
0.01694306917488575,
0.029841210693120956,
-0.03604254499077797,
0.029815752059221268,
-0.023196516558527946,
0.033235568553209305,
-0.03462144359946251,
-0.03991539776325226,
0.015036157332360744,
0.018202004954218864,
0.056536804884672165,
0.003163728164508939,
-0.022114312276244164,
0.01854638010263443,
0.020191343501210213,
0.044331446290016174,
-0.006975882686674595,
-0.02866177074611187,
-0.04011937975883484,
0.04739706218242645,
-0.017457906156778336,
-0.013317049480974674,
0.054255224764347076,
0.007052986416965723,
0.045584987848997116,
-0.03566544130444527,
0.08697311580181122,
0.03817051276564598,
0.04060019552707672,
0.00635756179690361,
-0.03385218232870102,
-0.010813416913151741,
0.004009065683931112,
0.007786635309457779,
0.07306145131587982,
0.006377741694450378,
-0.03883983567357063,
0.014587934128940105,
-0.023350149393081665,
0.04091900959610939,
0.03412181884050369,
0.04539680853486061,
-0.012130208313465118,
-0.014251488260924816,
-0.024181710556149483,
-0.040250036865472794,
0.02829745225608349,
-0.0030647360254079103,
0.04540926590561867,
0.022251009941101074,
-0.01792093925178051,
0.007685123011469841,
0.04290880262851715,
-0.0033898453693836927,
0.001057509216479957,
0.0016064138617366552,
0.05090413615107536,
0.0543287955224514,
0.036518294364213943,
0.03869123384356499,
0.005782997701317072,
0.031614888459444046,
-0.015306059271097183,
-0.01283477433025837,
0.06242222711443901,
-0.025105701759457588,
0.03900321573019028,
-0.0397069938480854,
-0.014158439822494984,
-0.030338389798998833,
0.04249228909611702,
0.06071975827217102,
0.026933880522847176,
0.005250883754342794,
-0.04386834800243378,
-0.08493255078792572,
0.05836496129631996,
-0.014944934286177158,
-0.02325725555419922,
0.000792293343693018,
-0.05312154442071915,
-0.02458505891263485,
-0.02516813948750496,
-0.003081063972786069,
-0.01333545707166195,
-0.018125036731362343,
0.0503256730735302,
0.0248580165207386,
-0.04945254325866699,
-0.010432079434394836,
0.02611236460506916,
-0.01591990515589714,
-0.06501320004463196,
-0.04784869775176048,
-0.004901262000203133,
-0.025391243398189545,
-0.012235245667397976,
-0.022734882310032845,
-0.070397287607193,
-0.0023153084330260754,
-0.06489373743534088,
-0.012420018203556538,
-0.05116967111825943,
-0.007429112214595079,
-0.028180357068777084,
0.017338218167424202,
0.00006216765177669004,
0.027093924582004547,
-0.042177800089120865,
0.014322226867079735,
-0.03377416357398033,
-0.007310522720217705,
-0.040689170360565186,
0.023023679852485657,
0.031142612919211388,
0.0030193596612662077,
0.006209521554410458,
0.021787168458104134,
-0.00022767311020288616,
-0.021933255717158318,
-0.02581774815917015,
-0.02448255568742752,
0.029273541644215584,
-0.00942586362361908,
0.030312102288007736,
0.04383102431893349,
0.03213673084974289,
-0.012550818733870983,
-0.007860727608203888,
-0.028006533160805702,
0.007774099241942167,
0.04668174311518669,
0.00021144938364159316,
0.025475727394223213,
-0.021168041974306107,
0.0050706444308161736,
-0.051687758415937424,
0.037375953048467636,
-0.03354952111840248,
-0.010500894859433174,
-0.02387140318751335,
0.015349198132753372,
0.008372055366635323,
0.006653925869613886,
-0.01067728828638792,
-0.017605753615498543,
0.02258092723786831,
-0.04668151214718819,
-0.04269464313983917,
-0.03250429034233093,
-0.02346034161746502,
0.006363896653056145,
-0.015900971367955208,
-0.022022126242518425,
-0.012943625450134277,
-0.027257686480879784,
-0.025091107934713364,
-0.039671480655670166,
-0.046806611120700836,
-0.006052257493138313,
-0.043065935373306274,
0.072645403444767,
0.010190663859248161,
-0.021543113514780998,
0.05681786686182022,
0.009986662305891514,
-0.0015106700593605638,
0.027526961639523506,
-0.020317690446972847,
-0.008505242876708508,
0.0239705853164196,
-0.03192288428544998,
0.010723155923187733,
-0.017596863210201263,
0.006114444695413113,
-0.007695394102483988,
-0.04733742028474808,
-0.0231925118714571,
0.02241464890539646,
0.07234439253807068,
0.007076390087604523,
-0.029317162930965424,
0.08517730236053467,
-0.021812891587615013,
-0.050448719412088394,
0.04708603024482727,
0.015890048816800117,
0.024785242974758148,
0.05129604786634445,
-0.011776752769947052,
0.0424375981092453,
-0.0011688413796946406,
0.07004621624946594,
-0.06151135638356209,
-0.017796562984585762,
0.003538987599313259,
-0.012006860226392746,
-0.0588388666510582,
-0.01822013221681118,
-0.019619382917881012,
-0.041447289288043976,
-0.023721911013126373,
0.0002549620403442532,
0.036199308931827545,
-0.0029886479023844004,
-0.04955247417092323,
-0.013669651001691818,
-0.010887865908443928,
0.014678995124995708,
0.008406726643443108,
0.007597357966005802,
-0.0016464369837194681,
0.057007044553756714,
0.008884304203093052,
0.020218269899487495,
-0.0024038448464125395,
0.0042882622219622135,
0.0318039245903492,
0.025479303672909737,
0.01157292164862156,
0.10658562183380127,
0.005839759483933449,
0.005276283714920282,
0.03612971305847168,
0.040995992720127106,
-0.01764858327805996,
0.01900503970682621,
-0.008262134157121181,
0.030443228781223297,
0.04287160560488701,
0.02138490602374077,
0.03583844006061554,
-0.011333931237459183,
0.09993166476488113,
-0.01605255901813507,
0.0029194126836955547,
-0.06311273574829102,
0.015276771038770676,
0.03439231216907501,
0.05063554272055626,
-0.0390690341591835,
0.004573157988488674,
-0.014500204473733902,
0.021286264061927795,
-0.017494210973381996,
0.007369523867964745,
0.009762687608599663,
0.027646146714687347,
-0.0024030422791838646,
0.025596728548407555,
-0.022530101239681244,
-0.0015650863060727715,
0.07678181678056717,
0.01134737953543663,
-0.0065827080979943275,
0.049138329923152924,
-0.004877474624663591,
-0.03125206381082535,
-0.04385001212358475,
0.0324116125702858,
0.003699231194332242,
-0.034115009009838104,
-0.09122756868600845,
0.007990137673914433,
-0.0004359054146334529,
-0.02365136705338955,
0.059578973799943924,
0.001049124519340694,
0.0016928849508985877,
-0.011998364701867104,
-0.025101730599999428,
0.027417056262493134,
-0.001274992828257382,
0.07007063925266266,
0.0020194449461996555,
0.00438452884554863,
0.03228481486439705,
-0.02300002984702587,
-0.016308965161442757,
0.0012142843334004283,
0.021736107766628265,
-0.05750490725040436,
0.026655545458197594,
-0.011035166680812836,
-0.023305151611566544,
-0.046157773584127426,
0.0075948345474898815,
0.06683781743049622
] |
1
L'indivision est la situation juridique qui existe, entre ceux qui ont sur une chose ou un ensemble de choses un droit de même nature, chacun pour une fraction, aucun n'ayant de droit privatif cantonné sur une partie déterminée et tous ayant des pouvoirs concurrents sur le tout, jusqu'à son partage.
La valeur patrimoniale d'une quote-part indivise appartenant à un débiteur fait partie du gage des créanciers. La possibilité de réaliser cette valeur patrimoniale est subordonnée, soit au partage préalable du ou des biens en indivision, soit à l'aliénation de sa quote-part par le coïndivisaire. Le créancier peut alors participer au résultat de cette opération.
À la condition que le partage soit possible et sous réserve que leur créance soit certaine, les créanciers personnels d'un indivisaire peuvent provoquer le partage. La situation de ces créanciers est inférieure à celle des créanciers de l'indivision, puisqu'ils ne peuvent saisir un bien indivis. Ils ont la faculté de prendre une sûreté sur ce bien, par exemple une hypothèque, dont l'efficacité, toutefois, sera fonction du résultat du partage.
Les forces actives de l'indivision peuvent éventuellement être insuffisantes à en couvrir les charges.
I. Économie du régime de l'indivision
10
Le code civil régit toutes les indivisions quel qu'en soit la cause ou l'objet (indivisions successorales, matrimoniales (post-communautaires ou entre époux séparés de biens), indivisions qui résultent d'achats en commun etc.) en créant un régime légal de l'indivision. Après répartition des biens en lots distincts, le partage est l'opération qui met fin à l'indivision, en attribuant à chaque copartageant, à titre privatif, une portion concrète de biens destinés à composer son lot.
La loi organise le régime de l'indivision qui s'applique, sans qu'il soit besoin d'aucun acte de volonté des indivisaires et donc par le seul effet de la loi (régime légal). Elle prévoit, lorsque les intéressés ou quelques-uns d'entre eux ont manifesté leur intention de demeurer dans l'indivision, la possibilité d'élaborer, dans un certain cadre, un régime conventionnel.
Remarque : Dans l'usufruit, les droits des nu-propriétaires et ceux des usufruitiers ne sont pas de même nature, de sorte que les dispositions sur l'indivision ne s'appliquent pas à leurs rapports.
Aux termes de l'article 815 du code civil (C. civ.), nul ne peut être contraint à demeurer dans l'indivision et le partage peut toujours être provoqué, à moins qu'il n'y ait été sursis par jugement ou convention. L'article 815-1 du C. civ. dispose en outre que les indivisaires peuvent passer des conventions relatives à l'exercice de leurs droits indivis, conformément à l'article 1873-1 du C. civ. à l'article 1873-18 du C. civ..
A. Régime légal de l'indivision
15
L'exposé du régime de droit commun débute par l'affirmation, à l'article 815 du C. civ., de la précarité de l'indivision à laquelle tout indivisaire peut mettre fin en demandant le partage, il se poursuit par la gestion de l'indivision (C. civ., art. 815-2 et C. civ., art. 815-16), puis par l'énoncé des opérations de partage. L'indivision successorale et le partage successoral constituent le régime type de l'ensemble des situations d'indivision.
1. Droit de provoquer le partage à tout moment
20
Le principe de la précarité de l'indivision énoncé à l'article 815 du C. civ. (nul ne peut être contraint à demeurer dans l'indivision et le partage peut toujours être provoqué) est atténué par diverses mesures.
C'est ainsi qu'indépendamment de la faculté qui leur est reconnue de conclure des conventions tendant au maintien pour un temps de l'indivision (rappelée à l'article 815-1 du C. civ.), les indivisaires, ou certains d'entre eux seulement, peuvent obtenir du juge qu'il soit sursis au partage, ou procédé à un partage partiel.
30
Le sursis au partage, limité à deux années au plus, peut être demandé par un indivisaire au président du tribunal judiciaire si la réalisation immédiate du partage risque de porter atteinte à la valeur des biens ou si l'un des indivisaires ne peut reprendre l'entreprise agricole, commerciale, industrielle, artisanale ou libérale dépendant de la succession qu'à l'expiration de ce délai (C. civ., art. 820).
40
Le partage partiel ainsi que les partages provisionnels sont des mesures qui évitent à l'indivisaire impécunieux, quoique nanti d'une richesse potentielle, de devoir patienter jusqu'à la fin des opérations de liquidation ; celui-là peut, en effet, soit être directement apportionné de sa part par le tribunal (C. civ., art. 824), soit obtenir l'attribution de la fraction des bénéfices nets annuels de l'indivision qui correspond à ses droits (C. civ., art. 815-11, al. 1), soit encore bénéficier à concurrence des fonds disponibles, d'une avance sur sa part dans le partage à intervenir (C. civ., art. 815-11, al. 4).
50
Le juge peut, sur demande des indivisaires et dans les cas énoncés par l'article 821-1 du C. civ. et l'article 822 du C. civ., ordonner le maintien dans l'indivision :
- de toute entreprise agricole, commerciale, industrielle, artisanale ou libérale dont l'exploitation était assurée par le défunt ou par son conjoint, et, s'il y a lieu, des droits sociaux (C. civ., art. 821) ;
- de la propriété d'un local d'habitation ou à usage professionnel qui, à l'époque du décès, était effectivement utilisé, à cet usage, par le défunt ou son conjoint, ainsi que des biens mobiliers servant à l'exercice de la profession ou du mobilier garnissant le local d'habitation (C. civ., art. 821-1).
Le maintien ne peut être prescrit que pour une durée de cinq ans. Mais il peut être renouvelé en présence d'enfants mineurs jusqu'à la majorité du plus jeune d'entre eux ou, en l'absence d'enfants mineurs et sous certaines conditions, jusqu'au décès du conjoint survivant (C. civ., art. 823).
60
Le partage a un effet déclaratif : « chaque cohéritier est censé avoir succédé seul et immédiatement à tous les effets compris dans son lot, ou à lui échus sur licitation, et n'avoir jamais eu la propriété des autres effets de la succession » (C. civ., art. 883).
Cependant, cet effet déclaratif a des limites : chaque attributaire supporte les effets des actes régulièrement accomplis selon les règles de l'indivision, qu'elle soit d'ailleurs légale ou conventionnelle.
L'effet déclaratif est attaché à tout acte qui met fin à l'indivision, même en partie, pour certains biens ou héritiers seulement, ce qui inclut, notamment, toutes les cessions de droit indivis intervenant entre indivisaires.
2. Administration des biens indivis
70
Le régime de droit commun est organisé par l'article 815-2 du C. civ. à l'article 815-18 du C. civ.. Il détermine les droits et obligations des indivisaires. Il autorise l'initiative de tout indivisaire pour prendre les mesures nécessaires à la conservation des biens indivis. Il fixe la proportion des deux tiers des indivisaires pour consentir aux actes qui ressortissent à l'exploitation normale des biens indivis et définit les actes qui doivent être autorisés en justice, notamment l'aliénation d'un bien de l'indivision.
La loi n° 2006-728 du 23 juin 2006 portant réforme des successions et des libéralités a assoupli les règles d'administration de l'indivision et a modifié l'article 815-3 du C. civ. afin de faciliter la gestion du patrimoine transmis et d'éviter les situations de blocage.
Le domaine des actes ou des décisions qui peuvent être pris par un seul indivisaire est élargi, celui qui requiert l’unanimité est réduit et la loi a introduit la catégorie des actes soumis à la majorité des deux tiers.
a. Actes ou décisions laissés à l'initiative d'un seul indivisaire
80
Tout indivisaire peut prendre les mesures nécessaires à la conservation des biens indivis, même s'il n'y a pas urgence.
Il peut employer à cet effet les fonds de l'indivision détenus par lui et il est réputé en avoir la libre disposition à l'égard des tiers ou, à défaut, obliger ses coïndivisaires à participer aux dépenses nécessaires (C. civ., art. 815-2).
Par ailleurs, un indivisaire peut être autorisé en justice :
- à en représenter un autre, hors d'état de manifester sa volonté (C. civ., art. 815-4) ;
- à passer seul un acte pour lequel le consentement d'un coïndivisaire serait nécessaire, mais à la condition que le refus de ce dernier mette en péril l'intérêt commun (C. civ., art. 815-5, al. 1) ;
- à percevoir des débiteurs de l'indivision ou des dépositaires de fonds indivis, une provision destinée à faire face aux besoins urgents, sans que cela entraîne, pour lui, lorsqu'il est conjoint survivant ou héritier, prise de qualité (C. civ., art. 815-6, al. 2) et donc acceptation tacite de succession.
b. Actes ou décisions nécessitant la majorité des deux tiers
90
Une majorité des deux tiers des droits indivis est requise pour les actes de gestion (C. civ., art. 815-3). Cette majorité des deux tiers peut être détenue par un ou plusieurs indivisaires.
Avec cette majorité, il est possible :
- d'effectuer un acte d'administration relatif à un bien indivis ;
- de donner un mandat général d'administration à un indivisaire ou à un tiers ;
- de vendre des meubles indivis pour payer les dettes et les charges de l'indivision ;
- de conclure et renouveler des baux autres que ceux portant sur un domaine agricole, commercial, industriel ou artisanal.
100
Les indivisaires qui ont effectué des actes d'administration ou de gestion à cette majorité doivent en avertir les autres indivisaires. À défaut, les actes ne leur seraient pas opposables.
Si un indivisaire prend en main la gestion des biens indivis, au su des autres et néanmoins sans opposition de leur part, il est censé avoir reçu un mandat tacite, couvrant les actes d'administration mais non les actes de disposition ni la conclusion ou le renouvellement des baux.
Toutefois, sauf en cas de démembrement de la propriété du bien ou si l'un des indivisaires se trouve dans l'un des cas prévus à l'article 836 du C. civ., l'aliénation d'un bien indivis peut être autorisée par le tribunal judiciaire, à la demande de l'un ou des indivisaires titulaires d'au moins deux tiers des droits indivis, suivant les conditions et modalités définies à l'article 815-5-1 du C. civ..
c. Actes ou décisions nécessitant l'unanimité des indivisaires
110
Le consentement de tous les indivisaires est requis pour effectuer tout acte qui ne ressortit pas à l'exploitation normale des biens indivis et pour effectuer tout acte de disposition autre que ceux visés ci-dessus.
3. Droits des indivisaires
120
Sous réserve des règles d'administration énoncées ci-dessus et quoiqu'il jouisse des droits les plus étendus sur sa quote-part dans l'indivision, chacun des coïndivisaires ne peut, à lui seul, en exercer aucun sur l'indivision, ou un bien de celle-ci, pris isolément.
C'est ainsi que l'indivisaire qui gère un ou plusieurs biens indivis est redevable, en toutes situations, du produit net de cette gestion : tout au plus. peut-il prétendre à la rémunération de son activité, dans des conditions fixées à l'amiable ou, à défaut, par décision de justice (C. civ., art. 815-12), et se faire payer de ses dépenses ou tenir compte de ses améliorations (C. civ., art. 815-13).
Chaque indivisaire a vocation, en effet, à profiter des bénéfices provenant de l'indivision, à proportion de ses droits dans celle-ci, quelle que soit la cause de ces bénéfices (C. civ., art. 815-10).
De la même façon, les fruits ou revenus des biens indivis n'iront pas, lors du partage, à l'attributaire du capital qui les a produits. À l'égal des bénéfices, ils accroissent à l'indivision (C. civ., art. 815-10) et, comme eux, ils doivent faire l'objet d'une répartition proportionnelle au moment du partage, dans la mesure, bien entendu, où ils n'ont pas été répartis annuellement.
La même règle est à observer pour les pertes (C. civ., art. 815-10, al.3), un indivisaire n'ayant pas à supporter la charge de plus de passif que ne l'y obligent ses droits dans l'indivision. Ainsi, l'indivisaire administrateur, s'il dégage un déficit, ne verra pas celui-ci imputé sur sa seule part, sauf s'il doit répondre d'une diminution de la valeur des biens indivis provenant de son fait ou de sa faute (C. civ., art. 815-13, al. 2).
130
Néanmoins, chaque indivisaire peut user et jouir des biens indivis conformément à leur destination, dans la mesure compatible avec le droit des autres indivisaires et avec l'effet des actes régulièrement passés au cours de l'indivision. À défaut d'accord entre les intéressés, l'exercice de ce droit est réglé, à titre provisoire, par le président du tribunal.
L'indivisaire qui use ou jouit privativement de la chose indivise est, sauf convention contraire, redevable d'une indemnité (C. civ., art. 815-9).
Enfin, quiconque perçoit des revenus ou expose des frais pour le compte de l'indivision doit en tenir un état qui est à la disposition des indivisaires.
4. Cessibilité des droits indivis
140
La validité des cessions de droits indivis est admise en droit français. Lorsque de telles aliénations se concluent à titre onéreux avec des tiers, étrangers à l'indivision, elles sont soumises au droit de préemption des autres indivisaires. Les donations de biens indivis ne sont pas soumis au droit de préemption.
Le droit de préemption trouve à s'exercer par les indivisaires, mais aussi par les nus-propriétaires, en cas de cession de quote-part d'usufruit, et les usufruitiers en cas de cession de quote-part de nue- propriété. Leur droit n'est toutefois que subsidiaire.
Les modalités d'exercice de ce droit de préemption, qui a une portée générale pour toutes les mutations de droits indivis, quelles qu'en soient les causes, sont exposées dans le détail par l'article 815-14 du C. civ., l'article 815-15 du C. civ. et l'article 815-16 du C. civ.. Le coïndivisaire qui projette de céder un droit indivis notifie son projet par acte extra-judiciaire aux autres indivisaires, qui peuvent l'accepter dans le délai d'un mois, aux prix et conditions qui lui sont notifiés. Cette notification, toutefois, ne vaut pas offre de vente en ce sens que le coïndivisaire peut renoncer à toute aliénation.
B. Régime conventionnel de l'indivision
150
Alors qu'il a inséré les dispositions propres au régime légal de l'indivision dans le titre du code civil consacré aux successions, le législateur a placé la réglementation du régime conventionnel à la suite du contrat de société.
Cette convention d'indivision du code civil est un acte réservé aux personnes physiques qui, seules, peuvent en conclure et en poursuivre l'exécution. Acte de disposition, elle requiert de ceux qui y sont parties la capacité et le pouvoir de disposer (C. civ., art. 1873-4).
C'est également un acte formaliste qui doit être établi par écrit à peine de nullité, et qui n'est opposable aux tiers qu'après l'accomplissement des formalités de la publicité foncière ou de l'article 1690 du C. civ., si la masse indivise comprend des biens immeubles ou des créances (C. civ., art. 1873-2).
La convention ne doit pas, en principe, excéder une durée de cinq années, mais les parties ont la faculté de proroger ce délai, pendant lequel le partage ne peut, sauf justes motifs, être provoqué (C. civ., art. 1873-3). Lorsqu'elle est fixée pour une durée indéterminée, la convention ne fait pas obstacle, en principe, à une demande de partage.
160
Sans y être expressément assimilée, l'indivision conventionnelle fonctionne en pratique dans les mêmes conditions qu'une société de personnes; elle est pourvue d'un gérant et une assemblée de participants connaît des actes qui la concerne.
Le gérant est le représentant des indivisaires dans la mesure des pouvoirs qu'ils lui ont confiés (toutefois lorsqu'il y a présence d'un usufruitier il sera fait application de l'article 1873-16 du C. civ., de l'article 1873-17 du C. civ. et de l'article 1873-18 du C. civ.). Il est choisi parmi eux, ou en dehors d'eux et, le cas échéant, révoqué selon des modalités définies par la loi ou par une décision commune des indivisaires (C. civ., art. 1873-5).
Le gérant administre l'indivision (C. civ., art. 1873-6) et dispose à cet effet des pouvoirs attribués à chaque époux sur les biens communs (C. civ., art. 1421 et suivants). Il a droit à la rémunération de son activité, pour laquelle il encourt la responsabilité du mandataire (C. civ., art. 1873-10).
Les décisions qui excèdent ses pouvoirs, telle celle d'aliéner un immeuble indivis, sont prises par l'ensemble des indivisaires, à l'unanimité (C. civ., art. 1873-8). Il ne pourrait valablement consentir seul une hypothèque conventionnelle sur un immeuble indivis ou le nantissement d'un fonds de commerce appartenant à l'indivision.
170
Comme pour l'indivision légale, les indivisaires ont droit aux fruits, revenus et bénéfices provenant des biens indivis, et ils contribuent aux pertes. Ils peuvent, cependant, convenir de modalités de jouissance et de répartition différentes de celles prévues par l'article 815-9 du C. civ., l'article 815-10 du C. civ. et l'article 815-11 du C. civ., s'ils souhaitent que celles-ci ne s'appliquent pas (C. civ., art. 1873-11, al. 2).
II. Droits des créanciers sur les biens indivis
180
Trois sortes de créanciers ont la possibilité d'agir sur les biens indivis et d'être payés avant les autres par prélèvement sur l'actif avant le partage : les créanciers antérieurs à la naissance de l'indivision (par exemple, les créanciers du défunt dans une succession), ceux dont la créance est née de la conservation ou de la gestion des biens indivis, et ceux ayant pour débiteurs solidaires l'ensemble des indivisaires (C. civ., art. 815-17, al. 1). Ils ont le droit en outre, comme les créanciers personnels d'un indivisaire, de demander le partage (C. civ., art. 815-17, al. 3).
La situation des créanciers personnels de l'indivisaire est inférieure à celle des créanciers de l'indivision, puisqu'ils ne peuvent saisir une créance ou un bien indivis.
Voir en ce sens Cass. civ., décision du 7 décembre 2011, n° 10-16857).
Ils ont toutefois la faculté de provoquer le partage, à la condition que le partage soit possible et sous réserve que leur créance soit certaine.
A. Droit commun des créanciers susceptibles d'agir sur l'indivision
190
Qu'il y ait ou non conclusion d'une convention d'indivision, les créanciers qui auraient pu agir sur les biens indivis avant l'ouverture de l'indivision, et ceux dont la créance résulte de la gestion de l'indivision, sont payés, ou peuvent l'être après poursuites, sur les biens indivis (C. civ., art. 815-17, al. 1 et C. civ., art. 1873-15).
200
Il est interdit aux créanciers personnels d'un indivisaire de saisir la part indivise de leur débiteur (C. civ., art. 815-17), quels que soient le régime de l'indivision (avec cependant une réserve lorsque l'indivision est conventionnelle (II- A § 210) et la nature, meuble ou immeuble, des biens indivis.
De même, leur liberté de provoquer le partage est limitée. Les coïndivisaires de l'un ou l'autre régime peuvent, en effet, arrêter le cours de l'action en partage que ces créanciers ont entreprise, ou dans laquelle ils sont intervenus, en acquittant la dette au nom et en l'acquit du débiteur (C. civ., art. 815-17, al. 3). Également, ils pourront la tenir temporairement en échec par une action en sursis au partage, s'ils peuvent démontrer que les conditions en sont réunies (C. civ., art. 815).
210
Lorsqu'il a été conclu une convention d'indivision, les créanciers ne peuvent provoquer le partage que dans les cas où leur débiteur pourrait lui-même le provoquer (C. civ., art. 1873-15). Dans les autres cas, en pratique, lorsque la convention est à durée déterminée, ils peuvent poursuivre la saisie et la mise en vente de la quote-part de leur débiteur dans l'indivision, en suivant les formes applicables à la saisie de droits d'associés et de valeurs mobilières (c'est là l'exception au principe de l'insaisissabilité des droits indivis dont l'existence a été signalée plus haut). Les autres indivisaires bénéficiant alors des droits de préemption et de substitution (I-A-3 § 130).
Remarque : En dépit du soin qu'elle a pris de définir les pouvoirs des créanciers, la loi ne précise pas quels sont leurs droits lorsque les forces actives de l'indivision sont insuffisantes à en couvrir les charges. La solution doit en effet alors être recherchée dans le droit propre à chaque cause d'indivision (succession, communauté etc.).
B. Application à l'action en recouvrement des comptables publics
220
Lorsqu'ils sont mis en présence d'une indivision, les créanciers publics ont le même droit à agir que leurs homologues du droit privé, et obéissent aux mêmes règles. S'il s'élève donc une difficulté d'ordre général, il sera dans la plupart des cas suffisant de se reporter aux indications données plus haut.
Toutefois il a paru utile d'apporter quelques précisions complémentaires intéressant plus spécialement les comptables publics et, à cet égard, comme dans le cas général, une distinction est à faire selon que l'indivision elle-même ou une partie des indivisaires seulement est redevable d'impôts.
1. Impôt dû par une indivision
230
Les modalités de notification du titre exécutoire mises à part, les règles du recouvrement de cet impôt sont les mêmes, que la dette préexiste à l'ouverture de l'indivision ou qu'elle naisse dans le cours de celle-ci. Dans le premier cas, le gage dont jouissaient les créanciers sur les biens indivis avant qu'ils le deviennent, subsiste et se reporte d'une manière indivisible sur l'indivision toute entière, et dans le second, l'indivision répond elle-même du passif né de son fonctionnement.
D'autre part, même dans l'hypothèse où il peut être effectué par prélèvement sur l'actif indivis, le paiement de l'impôt (comme d'ailleurs de toute dette) n'est à la charge de chaque indivisaire que dans la proportion de la part qu'il doit prendre de l'indivision (C. civ., art. 815-10, al. 4 ; I-A-2-c § 110).
Il s'ensuit un certain nombre de conséquences concernant la notification des actes de la procédure de recouvrement et l'exercice même des poursuites.
240
L'article R*. 256-2 du livre des procédures fiscales (LPF) prévoit que lorsqu'un comptable poursuit le recouvrement d'une créance à l'égard de débiteurs tenus conjointement ou solidairement, il notifie préalablement à chacun d'eux un avis de mise en recouvrement (AMR) (BOI-REC-PREA-10-10-10).
L'AMR qui est adressé à chaque coïndivisaire fait apparaître la part due par le destinataire en indiquant comment elle a été déterminée.
La description de la créance comporte les indications de la nature des droits et pénalités ou intérêts de retard et, le cas échéant, le fondement de l'obligation lorsque les indivisaires répondent du passif fiscal en application de règles de droit commun (exemple : succession).
250
L'établissement d'un AMR pour chaque coïndivisaire s'impose même lorsqu'il a été délivré un AMR à leur auteur commun (en cas d'indivision successorale par exemple).
Il peut toutefois être admis qu'un AMR individuel soit notifié au seul mandataire, ou à l'un deux, si les indivisaires ont décidé de se faire représenter selon les modalités prévues par l'article 815-3 du C. civ. (I-A-2-b § 90). Cette possibilité exige cependant que le mandataire soit muni d'une procuration conçue en termes généraux et qu'il soit visé dans la notification ès qualités.
La même procédure peut être utilisée avec le gérant de l'indivision conventionnelle visée à l'article 1873-5 du C. civ. (I-B § 160). Concernant les impositions dues par l'indivision postérieurement à sa constitution et qui sont d'origine déclarative, le signataire des déclarations aura déjà justifié de sa qualité de représentant.
260
Dans tous les cas, les poursuites procéderont d'une mise en demeure de payer préalablement notifiée à chaque indivisaire, pour la part de la dette dont il est personnellement responsable, même si une mise en demeure de payer était déjà notifiée à l'auteur commun.
Lorsque l'imposition est authentifiée par voie de rôle, les indivisaires qui n'ont pas été destinataires de l'avis d'imposition se voient adresser une lettre de relance avant l'engagement de poursuites à leur encontre. Elle doit faire mention du texte établissant leur obligation (BOI-REC-PREA-10-20).
Lorsque l'exécution forcée apparaît nécessaire, l'article 815-17 du C. civ., applicable à l'indivision légale et à l'indivision conventionnelle (code civ., art. 1873-15), autorise le créancier à poursuivre la saisie et la vente des biens indivis.
En ce qui concerne les biens meubles, il est notifié à chaque coïndivisaire une copie du procès-verbal de saisie, à moins qu'un mandataire ou gérant n'ait été désigné, auquel cas la notification lui est valablement faite pour l'ensemble de l'indivision.
Une pratique semblable est applicable en matière de saisie immobilière.
270
Bien que l'article 815-17 du C. civ. ne vise que la saisie et la vente des biens indivis, il y a lieu de considérer que cette formulation n'exclut pas la faculté d'appréhender par voie de saisie-attribution, ou de saisie administrative à tiers détenteur (SATD), les créances que l'indivision aurait sur ses propres débiteurs. Pour la dénonciation de la saisie-attribution, les mêmes règles que ci-dessus sont observées selon que les indivisaires ont désigné ou non un représentant.
280
Lorsque l'indivision comprend un fonds de commerce, la gestion pure et simple de celui-ci par un indivisaire ne confère pas à ce dernier la qualité de commerçant au titre de cette gestion. Il agit en effet en tant que mandataire rémunéré des indivisaires qui supportent les risques du commerce (C. civ., art. 815-12, C. civ., art. 1873-10 et C. civ., art. 1873-11).
290
L'administration estime que l'obligation faite à chaque indivisaire de supporter les pertes proportionnellement à ses droits dans l'indivision (C. civ., art. 815-10, al. 4) autorise les comptables publics, à poursuivre chacun d'eux sur ses biens personnels, en recouvrement de la quote-part dont il est responsable dans les dettes de l'indivision.
D'autre part, la décision de poursuivre personnellement les indivisaires doit tenir compte des règles propres à certaines indivisions qui permettent à ceux-ci de limiter leur responsabilité à leur part de l'actif (notamment : bénéfice d'émolument au profit des époux mariés sous le régime de la communauté légale, acceptation à concurrence de l'actif net pour un héritier).
2. Impôt dû par un ou plusieurs indivisaires
300
Lorsque l'un au moins des indivisaires n'est tenu à aucun titre au paiement de l'impôt et que le comptable n'a de créance qu'à l'encontre des autres participants à l'indivision ou seulement de l'un d'eux, il ne lui est pas immédiatement possible d'exercer des poursuites sur les biens compris dans l'indivision, meubles ou immeubles (C. civ., art. 815-17, al. 2). Un partage est nécessaire, qu'il pourra d'ailleurs provoquer (C. civ., art. 815-17, al. 3 ; II-A § 200) .
Si un débiteur est titulaire de droits dans une indivision, le comptable ne peut donc agir que dans le cadre du partage (c'est ainsi, par exemple, qu'il serait sans effet de délivrer une SATD au notaire chargé d'une succession tant que le partage n'est pas effectif car il n'y a pas de créance future ou à terme). Mais, si le partage doit être provoqué, il convient d'en prévenir les conséquences.
a. Prévenir les conséquences du partage
310
Il s'agit d'éviter que le partage se consomme sans que la possibilité ait été donnée d'y intervenir ou même de l'attaquer (C. civ., art. 887). À cette fin, il sera pratiqué sans tarder une opposition entre les mains du notaire chargé de la liquidation ou entre celles de tous les indivisaires. Cette démarche s'accomplit sans forme particulière, et il suffira d'un acte indiquant de manière certaine la volonté que l'on a de concourir au partage. Toutefois, il est d'usage de faire opposition par acte extra-judiciaire délivré, soit aux coïndivisaires. soit à leur mandataire chargé de la liquidation de l'indivision. Il importe que l'acte soit connu du débiteur et également de tous les coïndivisaires.
S'il existe un immeuble indivis, l'hypothèque légale du Trésor sera inscrite sur la fraction indivise de l'immeuble correspondant à la quote-part du débiteur. L'hypothèque légale du Trésor permettra le cas échéant, par l'exercice du droit de suite, d'atteindre l'immeuble indivis mis au lot du débiteur, adjugé à un (des) tiers ou repris par un coïndivisaire agissant dans le cadre des dispositions de l'article 815-14 du C. civ. et de l'article 815-15 du C. civ. (I-A-3 § 140).
b. Intervenir au partage lorsqu'il est provoqué
320
L'opposition entre les mains du notaire (II-B-2-a § 310) lui en ayant donné le droit et la possibilité, le comptable public ne devra pas manquer d'intervenir au partage provoqué par les indivisaires et auquel il sera invité. Sont concernés tous les actes qui ont le caractère d'un partage : partage partiel, attribution des bénéfices annuels, avance sur part.
L'opposition à partage faite par le créancier d'un héritier a un double effet :
- le créancier en cause peut intervenir au partage ;
- il peut attaquer le partage consommé, s'il y a été procédé sans lui.
La jurisprudence admet en outre que l'opposition rend les biens héréditaires indisponibles. Elle considère que l'opposition empêche l'héritier de disposer, au préjudice de ses créanciers, de tout ou partie des biens de la succession et ce tant que la liquidation et le partage ne sont pas définitivement arrêtés avec les créanciers opposants.
L'attribution des biens est faite aux copartageants eux-mêmes et non à leurs créanciers. Néanmoins, si dans le lot du copartageant débiteur il y a une soulte due par un autre copartageant, il a été jugé que l'opposition vaut saisie sans en avoir la forme.
Le créancier qui n'a pas fait opposition au partage ne peut le critiquer. L'article 882 du C. civ. interdit d'engager une action paulienne.
Il est à noter que les frais de cette intervention seront supportés par le Trésor (C. civ., art. 882). Il s'agit de frais engagés par les indivisaires (frais de convocation du créancier).
C. Action en partage d'indivision
330
Dans le cas où les indivisaires ne provoquent pas eux-mêmes le partage, il n'est pas d'autre solution que de le faire à leur place : le comptable est alors réputé agir au nom de son débiteur (C. civ., art. 815-17, al. 3), sur le fondement de l'article 1341-1 du C. civ., qui précise que lorsque la carence du débiteur dans l’exercice de ses droits et actions à caractère patrimonial compromet les droits de son créancier, celui-ci peut les exercer pour le compte de son débiteur, à l’exception de ceux qui sont exclusivement attachés à la personne (action oblique , BOI-REC-SOLID-30-30).
Sont donc visées dans les assignations à fin de partage délivrées au débiteur et à ses coïndivisaires les dispositions de l'article 815-17 du C. civ. et de l'article 1341-1 du C. civ., complétées par une référence aux à l'article 2284 du C. civ. et à l'article 2285 du C. civ..
1. Règles procédurales
a. Assignation en partage d'indivision
340
Le comptable public doit assigner le débiteur ainsi que les coindivisaires devant le tribunal judiciaire. Le ministère d'avocat est obligatoire.
En cas d'indivision successorale, le tribunal judiciaire compétent est celui du lieu où est ouverte la succession (C. civ., art. 841).
Dans les autres cas, le tribunal judiciaire compétent est celui du lieu où demeure le défendeur c'est-à-dire le débiteur ou, si le partage porte sur un bien immeuble, le tribunal judiciaire du lieu de situation de l'immeuble.
En cas de pluralité d'assignations, le demandeur au partage est celui qui a fait enrôler le premier son assignation au greffe (code de procédure civile (CPC), art. 1359).
350
L'assignation doit comporter une description précise des biens à partager. Elle doit également exposer la qualité de créancier, l'existence de l'indivision, et comporter une proposition de partage.
Lorsque le partage porte sur des biens immobiliers, la publication de l'assignation n'est pas obligatoire car celle-ci ne fait pas partie des actes soumis à publicité au titre des dispositions de l’article 28 du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière.
Les frais de ces assignations, comme d'une manière générale, les frais engagés par le Trésor demandeur au partage devront être mis à la charge du débiteur. Ces frais se trouvent en effet en dehors des prévisions de l'article 882 du C. civ..
Remarque : Il n'y a pas lieu dès lors de mettre au préalable le débiteur en demeure de demander le partage.
b. Difficultés liées à la procédure
360
Il est rappelé que les coïndivisaires peuvent arrêter le cours de l'action en partage en acquittant l'obligation en nom et en l'acquit du débiteur (C. civ., art. 815-17, al. 3). L'engagement d'une action en partage peut donc, dans certaines circonstances, suffire à entraîner le paiement de la créance du Trésor.
Les créanciers n'ont pas le droit d'imposer un partage judiciaire aux indivisaires si ceux-ci sont d'accord pour procéder à un partage amiable. Le comptable ne doit donc pas poursuivre l'instance mais demander au tribunal de fixer un délai aux indivisaires pour procéder à la répartition des biens indivis. L'intention des indivisaires se manifestera par une invitation à assister à cette répartition, l'assignation du créancier valant opposition au sens de l'article 882 du C. civ..
c. Les modalités du partage
370
Le tribunal va tout d’abord apprécier si le partage peut être fait en nature ou si une vente sur licitation s’impose (CPC, art. 1377).
En tout état de cause, le jugement qui ordonnera le partage désignera, s’il y a lieu, un juge-commissaire pour faire rapport en cas de difficultés et nommera un notaire pour procéder aux opérations de liquidation et de partage.
Le tribunal peut décider que le partage en nature est possible ou faire nommer un expert pour déterminer si ce partage peut être envisagé et selon quelles modalités.
380
Lorsque le tribunal opte pour la licitation, la vente est faite, pour les immeubles, selon les règles de l'article 1271 du CPC à l'article 1281 du CPC. Elle pourra être ordonnée à la barre du tribunal ou devant notaire (CPC, art. 1272). Le juge possède sur ce point un pouvoir d’appréciation souverain. Le jugement doit contenir la mise à prix qui sera le cas échéant ordonnée par expertise (CPC, art. 1273).
L'avocat du créancier poursuivant ou le notaire devront rédiger un cahier des charges qui sera ensuite déposé au greffe ou à l’étude notariale, sommation sera ensuite faite aux colicitants d’en prendre communication puis le bien pourra être vendu aux enchères après publicité, dont les modalités seront fixées par le tribunal. Si des difficultés s’élèvent sur le cahier des charges ou sur le droit d’agir, elles seront tranchées par le juge des criées.
390
Pour les meubles, la vente est faite dans les formes prévues par l'article R. 221-33 du code des procédures civiles d'exécution (CPC exéc.) à l'article R. 221-39 du CPC exéc..
Si des lots de valeur égale ne peuvent pas être constitués, le comptable a la faculté d'appréhender, par voie de saisie-attribution ou de SATD, les soultes dues par les autres coïndivisaires à son débiteur.
D'autre part, dans l'éventualité où le partage nécessite l'adjudication d'un bien indivis sur lequel le comptable a inscrit l'hypothèque légale du Trésor, il sera désintéressé à son rang sur la portion du prix représentant la part de son débiteur.
À défaut d'hypothèque ou de toute autre garantie spéciale, il est possible, en cas de réalisation de biens dans le cadre du partage, d'appréhender la portion du prix revenant au débiteur, entre les mains du notaire éventuellement dépositaire de deniers.
400
Bien entendu, si le débiteur du Trésor se voit attribuer un lot constitué de biens meubles ou immeubles, ces biens étant entrés dans son patrimoine en toute propriété, il appartient au comptable d'exercer son action dans les conditions habituelles, étant précisé, qu'en ce qui concerne les immeubles, ceux-ci peuvent se trouver grevés rétroactivement à la date de l'acte de partage ou de l'adjudication, du privilège du copartageant pour le paiement des soultes (C. civ., art. 2374 et C. civ., art. 2381).
2. Cas particulier de l'indivision conventionnelle à durée déterminée
410
Lorsqu'il est empêché de provoquer le partage par le fait de la conclusion d'une convention d'indivision à durée déterminée, le comptable peut, comme tout créancier dans cette situation, poursuivre la saisie et la vente de la quote-part de son débiteur dans l'indivision, en suivant les formes prévues par le code de procédure civile (C. civ., art. 1873-15).
420
La saisie prend la forme d'une saisie de droits d'associés et de valeurs mobilières. Dans ce cas, les coïndivisaires disposent d'un droit de préemption et de substitution (C. civ., art. 1873-12).
Cette saisie est dénoncée soit au gérant de l'indivision s'il en a été désigné un, soit à défaut, conjointement à chacun des coïndivisaires du débiteur poursuivi.
430
Après obtention du certificat de non-contestation prévu par l'article R. 233-1 du CPC exéc., il y a lieu de confier le soin à un notaire de procéder à l'adjudication en respectant les formalités prévues par l'article 815-15 du C. civ. destinées à permettre aux coïndivisaires d'exercer leur droit de substitution. | Bulletin officiel des finances publiques - impôts | BOI-REC-SOLID-30-40 | https://bofip.impots.gouv.fr/bofip/1655-PGP.html/identifiant=BOI-REC-SOLID-30-40-20200819 | 2020-08-19 00:00:00 | 0e337ef4fac1da829fa3d693ac1b969b4bd1d75163d9b471f7715c50edcf6a66 | [
-0.10777294635772705,
0.06836548447608948,
-0.07275179773569107,
-0.00493614049628377,
-0.019914278760552406,
0.003541637444868684,
-0.029229983687400818,
0.04057091474533081,
0.04089191555976868,
-0.01430505234748125,
-0.05473412573337555,
0.08004945516586304,
-0.04155721887946129,
-0.003426795592531562,
-0.07744839787483215,
0.057167842984199524,
0.08479375392198563,
-0.018347863107919693,
-0.007658733054995537,
0.04215020686388016,
0.12263893336057663,
0.03837187588214874,
-0.01542172022163868,
0.0021712067537009716,
-0.030845411121845245,
0.07902947068214417,
0.07384423166513443,
-0.025502461940050125,
-0.03377298265695572,
0.06076541543006897,
0.026432901620864868,
-0.030911115929484367,
-0.02440122701227665,
-0.025919117033481598,
-0.007628952153027058,
-0.0047079576179385185,
0.010061467066407204,
0.009595522657036781,
-0.053074758499860764,
0.03907541185617447,
-0.007708784658461809,
0.005721386056393385,
-0.02983030490577221,
0.009941406548023224,
0.015439285896718502,
0.05220635235309601,
-0.07529895007610321,
0.05458144098520279,
-0.008146452717483044,
0.0788736343383789,
0.002229738049209118,
0.0683065727353096,
0.010862846858799458,
0.0009293706389144063,
0.03406894579529762,
-0.00720558688044548,
-0.09424784034490585,
0.05730418860912323,
0.08512501418590546,
-0.03672270476818085,
-0.0056757694110274315,
-0.0011199421714991331,
0.02917131595313549,
-0.04657952859997749,
-0.007645305246114731,
-0.027816202491521835,
0.02955028787255287,
0.01779881678521633,
0.14616765081882477,
0.04487738385796547,
-0.014462943188846111,
0.016874995082616806,
0.014399304986000061,
0.04155440255999565,
0.05072113871574402,
0.015799039974808693,
-0.07368818670511246,
0.041495900601148605,
0.03002255968749523,
0.034473616629838943,
0.01091552060097456,
-0.013657763600349426,
-0.015727564692497253,
0.08047795295715332,
-0.03271136432886124,
-0.004422954749315977,
0.0318131260573864,
0.04283277690410614,
-0.025653591379523277,
-0.05806738883256912,
0.017372308298945427,
0.0004936642944812775,
-0.04512760415673256,
-0.030073678120970726,
0.038346342742443085,
0.029261931777000427,
-0.04163641855120659,
0.02336684800684452,
0.04601094499230385,
0.03458091989159584,
0.013710868544876575,
0.005443863105028868,
0.05907827243208885,
-0.03706052154302597,
0.030954746529459953,
-0.07552085071802139,
0.0030754650942981243,
-0.05932117626070976,
-0.037823278456926346,
-0.04577666148543358,
0.025966547429561615,
0.019157884642481804,
-0.03795533999800682,
0.013285143300890923,
-0.018518824130296707,
0.06234880909323692,
0.005499077960848808,
-0.02388787269592285,
0.0031019060406833887,
0.02657105028629303,
0.00575549341738224,
-0.06606264412403107,
0.00541201326996088,
0.018606476485729218,
-0.06338295340538025,
-0.027988115325570107,
-0.0783281996846199,
-0.012943488545715809,
0.00427774153649807,
-0.04758099094033241,
0.07422485947608948,
0.023014748468995094,
0.008796517737209797,
-0.04447561502456665,
-0.018776599317789078,
-0.013656975701451302,
0.01858384534716606,
0.040204934775829315,
0.03448332101106644,
0.017541615292429924,
-0.08491430431604385,
0.008970711380243301,
-0.03495676815509796,
0.0006680924561806023,
-0.03266971930861473,
0.02873908169567585,
-0.03159331530332565,
-0.08120910078287125,
0.07763253897428513,
0.013883688487112522,
-0.004747464787214994,
0.001163129461929202,
0.04890279844403267,
-0.015529788099229336,
0.004591422621160746,
-0.0031805369071662426,
0.0364876464009285,
0.045411545783281326,
-0.03232838213443756,
-0.03253928944468498,
0.022533204406499863,
-0.02532968856394291,
0.034157197922468185,
-0.021283410489559174,
0.014100550673902035,
0.021386167034506798,
0.02108158729970455,
0.039981067180633545,
0.03056376986205578,
0.02582521177828312,
-0.033383697271347046,
0.047929879277944565,
-0.0035451988223940134,
-0.01917540282011032,
-0.03304346278309822,
-0.06461413949728012,
-0.030068453401327133,
-0.012054508551955223,
-0.01671983301639557,
0.03143368661403656,
0.04804367199540138,
-0.05457209423184395,
0.03316737711429596,
-0.048851098865270615,
0.025568688288331032,
0.037875667214393616,
-0.0495675653219223,
-0.07127596437931061,
0.00900773424655199,
0.014872566796839237,
-0.02465592697262764,
-0.012027975171804428,
-0.07805877923965454,
0.016167307272553444,
0.016663478687405586,
-0.052092500030994415,
-0.06390773504972458,
-0.004750270862132311,
0.08298389613628387,
0.0005688962410204113,
0.016847264021635056,
0.0021629438269883394,
-0.003537447191774845,
0.020968910306692123,
-0.018512722104787827,
-0.017168987542390823,
-0.009614834561944008,
0.04254724457859993,
-0.014242315664887428,
0.013138576410710812,
0.055241115391254425,
0.009264234453439713,
0.013933957554399967,
-0.004614988341927528,
-0.03398442640900612,
-0.016697125509381294,
-0.029898544773459435,
-0.016388675197958946,
0.04433250054717064,
0.02167956531047821,
-0.007318527437746525,
-0.05572165548801422,
-0.07120873779058456,
-0.029159290716052055,
0.012781367637217045,
0.009320433251559734,
-0.013986279256641865,
0.01583445817232132,
0.013731817714869976,
-0.03541034087538719,
-0.029784148558974266,
-0.02029971219599247,
0.036854036152362823,
-0.025415297597646713,
0.014782873913645744,
-0.036225639283657074,
0.03101341426372528,
0.025201465934515,
-0.04809717461466789,
0.027457688003778458,
0.012091838754713535,
-0.0023970913607627153,
-0.028372226282954216,
0.02598104067146778,
-0.04739055782556534,
0.00818401575088501,
-0.0416666604578495,
0.0016517693875357509,
-0.020512452349066734,
0.040562067180871964,
-0.002654820214956999,
0.028103267773985863,
0.03709404543042183,
0.025268863886594772,
0.05879228562116623,
-0.04215545579791069,
0.03407222032546997,
-0.0038837336469441652,
0.004232101608067751,
0.03363143280148506,
0.01096127089112997,
-0.0469009093940258,
-0.0052038333378732204,
-0.02619895339012146,
0.01980706676840782,
-0.12517645955085754,
0.07282238453626633,
0.003560247365385294,
-0.037841785699129105,
-0.003034606110304594,
0.01699897274374962,
0.02277505025267601,
0.013901888392865658,
0.07361558824777603,
-0.013857213780283928,
0.028794076293706894,
-0.03104630671441555,
0.003342685056850314,
0.03943735733628273,
-0.006691614165902138,
0.014569491147994995,
-0.0009408468031324446,
-0.030141504481434822,
-0.04366791620850563,
-0.029694588854908943,
0.03751949965953827,
0.030019203200936317,
-0.0404801219701767,
-0.04348577931523323,
-0.052138157188892365,
-0.06050839647650719,
-0.0008147472981363535,
0.013993681408464909,
0.07502564787864685,
-0.008208244107663631,
0.014179019257426262,
-0.06658917665481567,
0.02093765139579773,
-0.021639885380864143,
-0.018405094742774963,
-0.037106141448020935,
-0.00924339797347784,
0.05480301007628441,
-0.0065088593401014805,
-0.01668659597635269,
-0.04677792638540268,
-0.028261348605155945,
0.01698589324951172,
-0.010309652425348759,
-0.00043123893556185067,
-0.00000899555925570894,
0.013564366847276688,
0.02815106138586998,
-0.06326886266469955,
0.01407924760133028,
-0.05235139653086662,
0.012043782509863377,
0.033254992216825485,
-0.04674827679991722,
-0.057437460869550705,
0.01373085007071495,
0.06131206825375557,
0.00570794939994812,
0.02802705205976963,
-0.006834034342318773,
-0.008087625727057457,
-0.003076015505939722,
-0.010225590318441391,
-0.04118363559246063,
-0.03418664261698723,
-0.009535448625683784,
0.008261389099061489,
0.014720197767019272,
-0.014813519082963467,
0.021732443943619728,
-0.02106996439397335,
0.01717529445886612,
0.03027980402112007,
0.03742444887757301,
0.013655243441462517,
-0.008934756740927696,
-0.015692733228206635,
-0.07768848538398743,
-0.03232983127236366,
-0.0025010020472109318,
-0.035546474158763885,
-0.0029088251758366823,
0.005391853395849466,
0.008492485620081425,
-0.024764593690633774,
0.038576461374759674,
0.004904533736407757,
0.03169397637248039,
-0.026495864614844322,
0.04704153537750244,
-0.0305539071559906,
-0.0036313440650701523,
0.037197545170784,
-0.0523536242544651,
0.02947322651743889,
0.03220508247613907,
-0.06796377897262573,
0.035512443631887436,
0.040350813418626785,
0.03645015135407448,
0.0016713450895622373,
-0.025659451261162758,
0.06540306657552719,
-0.013919966295361519,
-0.006369452457875013,
-0.06223537400364876,
-0.0032267028000205755,
-0.002433671848848462,
0.055396851152181625,
-0.033700600266456604,
0.03762175142765045,
-0.013276152312755585,
0.04015878215432167,
0.03913391754031181,
-0.028547296300530434,
0.010450366884469986,
-0.02281865105032921,
0.05867692083120346,
-0.0018233846640214324,
0.005552674178034067,
0.026461178436875343,
0.005267880391329527,
-0.01032235287129879,
-0.00907860603183508,
0.003055136650800705,
-0.006774979177862406,
-0.022285647690296173,
-0.002476771827787161,
0.013562514446675777,
0.020607365295290947,
-0.05534130334854126,
0.042211830615997314,
0.04593256115913391,
0.005971251986920834,
0.03737954795360565,
-0.015286892652511597,
-0.016785379499197006,
0.09225782006978989,
0.054598111659288406,
-0.02256750501692295,
-0.03874000534415245,
0.042629435658454895,
-0.021813614293932915,
-0.040530674159526825,
0.03940970078110695,
0.046952102333307266,
0.012559555470943451,
0.09073980897665024,
-0.08548294007778168,
0.04191112518310547,
0.06733124703168869,
0.015100511722266674,
-0.0037401991430670023,
0.1495685577392578,
-0.015676317736506462,
0.034879155457019806,
0.04301488399505615,
0.018825091421604156,
-0.0645882785320282,
-0.04476606473326683,
-0.012787586078047752,
0.029384329915046692,
0.02290409617125988,
-0.008689455687999725,
0.031969327479600906,
-0.010988234542310238,
0.0718042254447937,
0.018006393685936928,
-0.020616060122847557,
-0.06861330568790436,
0.02175629325211048,
0.008502526208758354,
-0.0167393796145916,
0.016628583893179893,
0.002399182179942727,
-0.0548546239733696,
-0.0110024968162179,
-0.00011122287105536088,
-0.0628439262509346,
-0.013243337161839008,
-0.016841571778059006,
-0.025329552590847015,
-0.046206288039684296,
-0.013153105042874813,
0.05921659618616104,
-0.020324761047959328,
0.04338470846414566,
-0.025129633024334908,
-0.009714499115943909,
0.04901297762989998,
0.016862649470567703,
-0.018180906772613525,
-0.0017169973580166698,
-0.0021586469374597073,
0.010831410996615887,
0.013897158205509186,
-0.003232640214264393,
-0.008292094804346561,
-0.024646606296300888,
-0.008233911357820034,
0.055600062012672424,
0.006729466840624809,
0.026955170556902885,
0.04696500673890114,
0.045564815402030945,
0.02593039534986019,
0.033565454185009,
0.0070319753140211105,
-0.004151996225118637,
-0.017421379685401917,
0.04504026100039482,
0.0245776679366827,
0.05431021377444267,
-0.0036328225396573544,
-0.022544700652360916,
-0.0027736930642277002,
0.03299868106842041,
0.01910366117954254,
0.011023806408047676,
-0.044052932411432266,
-0.0037333813961595297,
-0.03497233986854553,
-0.08928793668746948,
0.00408499501645565,
0.023122945800423622,
0.07190114259719849,
0.008130419999361038,
0.008319152519106865,
-0.010006753727793694,
0.011337662115693092,
0.08621082454919815,
-0.02436433732509613,
-0.04086557775735855,
0.04901783913373947,
0.030833449214696884,
-0.015415982343256474,
-0.01909697987139225,
-0.02515248954296112,
0.041931189596652985,
0.05130523815751076,
-0.031200863420963287,
0.08729124069213867,
0.018687034025788307,
0.042020853608846664,
-0.014292673207819462,
-0.07275807112455368,
-0.00011337392788846046,
-0.039297111332416534,
0.008836908265948296,
-0.011520476080477238,
-0.009355024434626102,
-0.030345652252435684,
-0.009657997637987137,
-0.0449921190738678,
0.009376104921102524,
0.011193809099495411,
-0.010898993350565434,
-0.045125916600227356,
0.0311483945697546,
0.000051216917199781165,
-0.04009419307112694,
0.004101619590073824,
0.05016590654850006,
-0.0040100556798279285,
0.014207858592271805,
-0.013114454224705696,
0.01707720384001732,
0.0382419154047966,
-0.01794569566845894,
0.050312384963035583,
0.012962358072400093,
0.009390151128172874,
0.06302054971456528,
0.03736092895269394,
0.031615279614925385,
-0.03091254271566868,
-0.06695553660392761,
0.0240798182785511,
-0.014824123121798038,
-0.017908398061990738,
-0.030010554939508438,
0.051085252314805984,
0.0033712538424879313,
-0.03816783428192139,
-0.008376956917345524,
0.019174566492438316,
0.05602981895208359,
0.006948457099497318,
-0.04879051446914673,
-0.009046685881912708,
-0.017092132940888405,
-0.03822901099920273,
-0.027816955000162125,
-0.03570288419723511,
0.02703161910176277,
-0.0024108998477458954,
-0.024893868714571,
-0.01900585927069187,
0.021604498848319054,
0.03808439150452614,
-0.013267426751554012,
-0.009309785440564156,
0.0458623468875885,
-0.004771746229380369,
0.015078491531312466,
0.015226274728775024,
0.047765813767910004,
0.04406362771987915,
-0.04893976449966431,
-0.051430702209472656,
-0.02421729452908039,
-0.019999360665678978,
-0.005836347118020058,
-0.047571197152137756,
-0.01719672977924347,
-0.03829695284366608,
0.03689761087298393,
0.015969159081578255,
0.012450510635972023,
0.006515772547572851,
0.01879534125328064,
-0.047003768384456635,
0.013105841353535652,
0.01531111728399992,
-0.005364781711250544,
-0.03099646419286728,
-0.000406638253480196,
-0.018875781446695328,
-0.004142203833907843,
0.0051614390686154366,
-0.050461653620004654,
-0.005872610956430435,
-0.015457646921277046,
0.028789211064577103,
0.011984302662312984,
0.0026493638288229704,
-0.021447008475661278,
-0.0468766950070858,
-0.00871250219643116,
-0.009546276181936264,
0.02833547256886959,
0.006945546716451645,
-0.12427696585655212,
-0.02852591685950756,
0.02453298680484295,
0.0031214081682264805,
0.0034109109546989202,
-0.002800222486257553,
-0.002048512687906623,
-0.012850035913288593,
0.0278110783547163,
-0.03552066907286644,
-0.03387134522199631,
0.062467873096466064,
0.03043156862258911,
-0.01304969284683466,
0.0053584096021950245,
0.03550541773438454,
-0.05150623992085457,
0.06629535555839539,
0.006519262678921223,
0.004628619644790888,
-0.0168473944067955,
-0.025979043915867805,
-0.0003790643240790814,
-0.013070630840957165,
-0.027329033240675926,
0.010802784003317356,
-0.013486235402524471,
0.008994266390800476,
-0.03319833055138588,
-0.05155884101986885,
-0.010957198217511177,
-0.010551679879426956,
-0.05483696982264519,
0.004463371355086565,
-0.020212039351463318,
0.009117619134485722,
-0.007477028761059046,
0.007883228361606598,
0.0002529206103645265,
-0.01617879793047905,
0.05119284987449646,
-0.032963767647743225,
0.015904108062386513,
0.015499693341553211,
-0.03648393601179123,
-0.04354529827833176,
0.020449936389923096,
-0.005278229247778654,
-0.012182760052382946,
0.0025688970927149057,
-0.02890995517373085,
0.050765689462423325,
0.057981785386800766,
0.01356066856533289,
0.017451519146561623,
0.045323777943849564,
-0.00915959756821394,
-0.05165557935833931,
0.05520954728126526,
0.01843823865056038,
0.016220789402723312,
0.04657157137989998,
-0.0001430835109204054,
-0.02685028687119484,
0.006858976557850838,
0.029858490452170372,
-0.0335615910589695,
0.05072445794939995,
0.062386635690927505,
-0.001924009993672371,
-0.029537275433540344,
-0.044769492000341415,
0.0027225143276154995,
-0.0203813798725605,
-0.01756945624947548,
0.04130289703607559,
-0.0033368836157023907,
-0.04567999765276909,
-0.037744686007499695,
0.028346527367830276,
0.015190884470939636,
-0.007226171437650919,
-0.005607491824775934,
0.029841512441635132,
-0.02484065666794777,
-0.0038130348548293114,
0.0030901182908564806,
0.04044182971119881,
-0.025600936263799667,
0.04779843986034393,
0.0030341329984366894,
-0.0007357440190389752,
0.009934796951711178,
0.03412194922566414,
0.02534588798880577,
-0.036622051149606705,
0.039262667298316956,
-0.015436817891895771,
0.0013132627354934812,
0.018915746361017227,
0.001095874235033989,
0.03330758959054947,
0.027561577036976814,
0.008857781067490578,
-0.008727937005460262,
-0.007019517477601767,
0.03504332900047302,
-0.027832308784127235,
0.015328966081142426,
-0.030603600665926933,
0.01413276419043541,
-0.027528861537575722,
0.03945977985858917,
0.05264847353100777,
0.01534393709152937,
-0.010141334496438503,
0.006120494566857815,
0.030995598062872887,
0.07180552929639816,
-0.01867593079805374,
0.0001755398843670264,
-0.029343103989958763,
-0.022694509476423264,
0.03291625156998634,
-0.011760554276406765,
0.004735151771456003,
0.0014355720486491919,
0.03373444452881813,
-0.009711046703159809,
-0.007889429107308388,
-0.004254186991602182,
0.013147367164492607,
-0.022762466222047806,
0.009686492383480072,
-0.013376262038946152,
-0.04138574376702309,
0.00971972942352295,
-0.008171937428414822,
-0.07693353295326233,
-0.04508978873491287,
0.0320090651512146,
-0.03784012794494629,
-0.0400657057762146,
-0.02319779433310032,
0.0243955310434103,
-0.014087107963860035,
0.1088956892490387,
0.04893900454044342,
-0.022146938368678093,
-0.009239422157406807,
0.019229521974921227,
-0.00965103879570961,
-0.008566638454794884,
-0.044042494148015976,
-0.005333245266228914,
0.07853212207555771,
0.008764623664319515,
-0.02229946479201317,
-0.019791308790445328,
-0.023959048092365265,
0.01775241084396839
] |
Les commentaires contenus dans le présent document sont transférés au BOI-IF-TH-10-50-80.
Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document. | Bulletin officiel des finances publiques - impôts | BOI-IF-TH-10-50-40 | https://bofip.impots.gouv.fr/bofip/648-PGP.html/identifiant=BOI-IF-TH-10-50-40-20201222 | 2020-12-22 00:00:00 | 21c4a867ee7a4f6e56648f2fbbc536ee30693458bc54c590d351a3a3ab0d2acb | [
-0.02443167380988598,
0.017462903633713722,
-0.041037481278181076,
0.0323629267513752,
-0.03525400161743164,
-0.014080002903938293,
-0.034980759024620056,
0.08381996303796768,
0.04277858883142471,
-0.022630056366324425,
0.03024921379983425,
0.010823480784893036,
-0.08120954781770706,
0.03171606734395027,
-0.008456810377538204,
0.030938003212213516,
0.12308336049318314,
0.04652255401015282,
0.03976231440901756,
-0.007128887344151735,
0.06751099228858948,
0.06585458666086197,
0.0426836833357811,
0.00453100074082613,
0.04722234979271889,
0.053465403616428375,
0.03276090696454048,
-0.06807703524827957,
-0.02304021455347538,
0.014612997882068157,
-0.06009324640035629,
-0.01495782658457756,
0.03404582664370537,
0.02484637126326561,
0.08156139403581619,
-0.023382216691970825,
-0.0032730712555348873,
0.01165864523500204,
-0.002233794890344143,
-0.023825431242585182,
-0.010439840145409107,
-0.029373692348599434,
0.0438821017742157,
0.03988116234540939,
0.014236515387892723,
0.006067962851375341,
-0.0027839213144034147,
0.050550367683172226,
-0.014266972430050373,
0.04944330453872681,
0.020857643336057663,
0.040990881621837616,
-0.003219363745301962,
0.005366641562432051,
0.06537868827581406,
-0.012131243012845516,
-0.14112889766693115,
0.060541193932294846,
0.10027874261140823,
-0.01700645126402378,
-0.012772035785019398,
-0.0029746266081929207,
-0.0432274229824543,
-0.0037952843122184277,
-0.01005794107913971,
-0.00015987212827894837,
0.015606905333697796,
-0.020109880715608597,
0.1078411266207695,
-0.07070548087358475,
-0.03853759542107582,
0.07546060532331467,
0.018332691863179207,
0.07055261731147766,
0.023758666589856148,
-0.011701674200594425,
-0.03994038328528404,
0.033776041120290756,
-0.02048722840845585,
0.05285540968179703,
-0.031389374285936356,
-0.006421677302569151,
0.03873567655682564,
0.022661244496703148,
-0.02267499454319477,
-0.01072085089981556,
-0.008604930713772774,
-0.016422471031546593,
-0.008439415134489536,
0.027570798993110657,
-0.009216356091201305,
0.03445422649383545,
0.06560780853033066,
-0.012055633589625359,
0.006933961063623428,
0.03392381593585014,
-0.01302420161664486,
0.0041849263943731785,
0.027602022513747215,
-0.03562802076339722,
-0.02622607722878456,
-0.04033330827951431,
-0.008697553537786007,
0.01421455480158329,
-0.0017692212713882327,
-0.03181293234229088,
0.03124111331999302,
-0.00880820769816637,
-0.028987500816583633,
0.036617692559957504,
-0.04416355863213539,
-0.04928697273135185,
-0.0913286805152893,
-0.0718233659863472,
0.006193938199430704,
0.05325298383831978,
-0.0056937034241855145,
0.02698720246553421,
0.060324959456920624,
-0.007013943046331406,
-0.040827929973602295,
-0.00696946308016777,
-0.07854575663805008,
-0.05569421499967575,
-0.10981937497854233,
0.03232641518115997,
-0.004168334417045116,
-0.009183794260025024,
0.008732595480978489,
-0.03237590193748474,
0.03178581967949867,
0.07033615559339523,
-0.01602160558104515,
-0.10488376021385193,
-0.04095751419663429,
-0.022360067814588547,
-0.0385938435792923,
0.04357488453388214,
0.012540493160486221,
-0.025334088131785393,
-0.020008910447359085,
0.049736250191926956,
-0.08360219746828079,
-0.011916126124560833,
0.03684612736105919,
0.08624560385942459,
-0.040547799319028854,
-0.031231481581926346,
-0.013809019699692726,
0.047822266817092896,
-0.018939876928925514,
0.020771333947777748,
-0.017115676775574684,
0.006370950024574995,
0.02935117296874523,
-0.04867600277066231,
-0.021187907084822655,
0.011084824800491333,
-0.05728886276483536,
-0.04832219332456589,
0.013869546353816986,
0.006662655156105757,
-0.02827160805463791,
0.008441971614956856,
-0.015007237903773785,
-0.03267495334148407,
0.0058608343824744225,
-0.007787624374032021,
0.012655268423259258,
0.014664411544799805,
-0.03625015541911125,
0.01837392896413803,
0.03952421247959137,
-0.01770474761724472,
-0.04111520200967789,
-0.028519703075289726,
-0.006626144051551819,
0.035835977643728256,
-0.04960450157523155,
0.08469782769680023,
0.025065943598747253,
-0.0353495329618454,
0.00613753218203783,
-0.01940581575036049,
0.02610889822244644,
0.006946023553609848,
-0.012221160344779491,
0.014002347365021706,
-0.0176989883184433,
0.038872722536325455,
-0.03077860176563263,
0.010889159515500069,
-0.08078045397996902,
0.03599947690963745,
-0.04394335672259331,
-0.033873286098241806,
-0.03529554232954979,
0.026138240471482277,
0.06402334570884705,
-0.000769326463341713,
0.04197666794061661,
0.0322541669011116,
0.030706191435456276,
0.021760432049632072,
0.006476372480392456,
-0.0399119108915329,
0.02164210006594658,
-0.03528935834765434,
-0.03100772015750408,
-0.04570645093917847,
0.07785668224096298,
-0.009955259971320629,
0.020707251504063606,
0.016441218554973602,
-0.049814704805612564,
-0.003203303785994649,
0.026044698432087898,
-0.027634859085083008,
0.06172158569097519,
-0.055955708026885986,
-0.0147924292832613,
-0.0039015612564980984,
-0.015967417508363724,
-0.01735924743115902,
0.0018328431760892272,
0.01614697091281414,
-0.02429446205496788,
0.05859806016087532,
0.07902143150568008,
-0.033753786236047745,
0.03221298009157181,
-0.05212455615401268,
0.02654189243912697,
-0.01691778376698494,
-0.002422424964606762,
-0.017241131514310837,
-0.024153809994459152,
0.001865761703811586,
0.016273315995931625,
0.06953682005405426,
-0.004371474031358957,
-0.028545737266540527,
0.0664539635181427,
0.007388730067759752,
0.017511529847979546,
-0.02880413644015789,
0.012798341922461987,
-0.016031339764595032,
-0.05577753856778145,
-0.008877438493072987,
0.0057338932529091835,
0.02347184345126152,
-0.02416224032640457,
0.047835271805524826,
-0.019526364281773567,
-0.01377840805798769,
0.019292190670967102,
-0.03782409057021141,
-0.012791325338184834,
-0.017736243084073067,
0.008054091595113277,
-0.009154089726507664,
-0.01898691989481449,
0.03739123046398163,
0.02221130020916462,
-0.0955868810415268,
0.05187922716140747,
-0.041283342987298965,
0.00942309107631445,
-0.020157819613814354,
-0.010798540897667408,
0.06375406682491302,
-0.025094322860240936,
0.020845063030719757,
-0.02224075421690941,
-0.04554901644587517,
-0.009868505410850048,
0.006022399291396141,
0.03433076664805412,
0.009348268620669842,
0.018407003954052925,
-0.010935606434941292,
-0.029452593997120857,
-0.005782338324934244,
-0.017260827124118805,
0.023108085617423058,
0.01865064911544323,
0.002033333061262965,
0.0001033086227835156,
-0.0007134535699151456,
0.00024683616356924176,
-0.08087096363306046,
-0.05293048173189163,
0.04306071996688843,
0.029038671404123306,
-0.010244217701256275,
-0.00646751606836915,
0.016321919858455658,
-0.014987487345933914,
-0.02310272678732872,
0.003694043727591634,
-0.014217016287147999,
0.011080062948167324,
-0.03785417973995209,
-0.022000359371304512,
0.007230918388813734,
-0.052721548825502396,
-0.04073408991098404,
0.046854134649038315,
0.031009159982204437,
-0.038706224411726,
0.03048252873122692,
0.01586277410387993,
0.0036010753829032183,
0.09280244261026382,
-0.037788134068250656,
0.01832982897758484,
0.036265309900045395,
0.013833632692694664,
-0.11312935501337051,
-0.028408659622073174,
0.13092444837093353,
-0.023705724626779556,
0.026280513033270836,
-0.02607368677854538,
-0.036978621035814285,
0.0030784443952143192,
0.042737048119306564,
-0.006968356668949127,
-0.027976026758551598,
-0.03354685381054878,
0.03193613514304161,
0.0281706340610981,
-0.05388391390442848,
0.023509984835982323,
0.04300465062260628,
0.04637795314192772,
-0.0010125379776582122,
0.0167964156717062,
0.03245722874999046,
0.05292554572224617,
-0.0003124618961010128,
-0.10371078550815582,
0.04035630449652672,
0.06157262995839119,
-0.07696989178657532,
0.019536001607775688,
-0.001129538519307971,
-0.010061787441372871,
-0.019962208345532417,
0.05970332399010658,
0.0005361858056858182,
-0.015088184736669064,
0.07101252675056458,
-0.0005115890526212752,
-0.004890076816082001,
0.014071418903768063,
0.010441794991493225,
-0.017646847292780876,
0.025551602244377136,
-0.011660982854664326,
-0.05227245017886162,
-0.015179269015789032,
0.007160173263400793,
0.056359678506851196,
0.010176148265600204,
-0.0030130844097584486,
0.010424003005027771,
-0.025103626772761345,
0.03991205617785454,
0.022426752373576164,
-0.010368102230131626,
-0.0156513974070549,
0.019358180463314056,
0.003907643724232912,
-0.014233201742172241,
0.04468725621700287,
0.014679153449833393,
0.01938103698194027,
0.023009564727544785,
0.010894259437918663,
-0.032896921038627625,
0.031167713925242424,
0.017764318734407425,
0.0123294023796916,
-0.03921160474419594,
0.016638293862342834,
0.006040892563760281,
0.027965029701590538,
0.01146419532597065,
0.01939784362912178,
0.0016420155297964811,
-0.014062740840017796,
0.023483259603381157,
0.027123423293232918,
-0.005364998243749142,
0.015510891564190388,
-0.01489575020968914,
-0.04837210848927498,
0.04120183363556862,
-0.025456005707383156,
0.0204241294413805,
0.03451143205165863,
0.039387159049510956,
0.022104844450950623,
0.009740598499774933,
-0.010395298711955547,
-0.06939289718866348,
0.0009208758128806949,
0.03816874697804451,
0.030726708471775055,
-0.03923414275050163,
0.035463087260723114,
-0.0572308786213398,
-0.0009880607249215245,
0.01567455194890499,
0.04488354176282883,
-0.004426457453519106,
0.1797226220369339,
-0.0051271128468215466,
0.025815894827246666,
0.009324295446276665,
-0.0009853079682216048,
-0.06680905073881149,
-0.011874863877892494,
-0.009886757470667362,
0.06140052527189255,
0.018145430833101273,
0.028566846624016762,
0.06288429349660873,
-0.0031159352511167526,
0.028083009645342827,
-0.03206603229045868,
-0.029084783047437668,
-0.02959238551557064,
-0.03682875633239746,
-0.02001463621854782,
0.009053945541381836,
0.02352221868932247,
-0.028046388179063797,
-0.002788058016449213,
0.043645020574331284,
-0.0014971705386415124,
-0.035049669444561005,
-0.015438389964401722,
0.012547359801828861,
-0.003537563607096672,
0.10821867734193802,
0.005886099301278591,
0.02914338931441307,
-0.04423442855477333,
0.02258945070207119,
-0.009593554772436619,
0.016527337953448296,
-0.0005263388738967478,
-0.045772068202495575,
-0.03066064976155758,
-0.010830558836460114,
-0.01871521957218647,
-0.0659155398607254,
-0.033910080790519714,
-0.026764079928398132,
-0.04783366993069649,
0.01909075677394867,
0.014170552603900433,
0.0339277982711792,
0.02368197776377201,
0.026735685765743256,
-0.004743271507322788,
0.06529877334833145,
0.03879716992378235,
0.014517112635076046,
0.01452014409005642,
-0.03553851693868637,
0.001501172548159957,
0.007841451093554497,
-0.009923265315592289,
0.00016275311645586044,
0.013467294164001942,
0.009851519018411636,
0.08706071227788925,
0.017756355926394463,
-0.026590712368488312,
0.0037056151777505875,
-0.002628440037369728,
0.005145190749317408,
-0.0493515208363533,
-0.0883750170469284,
0.02374180033802986,
0.05020943656563759,
0.016246501356363297,
0.0641772449016571,
0.020190760493278503,
0.009756669402122498,
0.018977772444486618,
0.05578333139419556,
0.030843371525406837,
-0.011990852653980255,
-0.012546584010124207,
0.0251469649374485,
-0.020572975277900696,
-0.0039787907153368,
0.017333298921585083,
0.023850074037909508,
0.02247666008770466,
-0.009488658048212528,
0.08949322998523712,
-0.0070657432079315186,
-0.003918637055903673,
0.005255165044218302,
0.002979371463879943,
-0.0017592214280739427,
0.0007428810931742191,
0.0013972296146675944,
0.026623429730534554,
0.0010368103394284844,
-0.010316579602658749,
0.03167787566781044,
-0.052782658487558365,
0.026288634166121483,
-0.018226992338895798,
-0.022036848589777946,
0.010450955480337143,
0.012915585190057755,
-0.020034777000546455,
-0.050345614552497864,
0.003983847796916962,
-0.029075782746076584,
0.01646033115684986,
0.03432926908135414,
-0.014696547761559486,
0.009667772799730301,
-0.007645111531019211,
0.00214054505340755,
0.042509306222200394,
0.02830248512327671,
0.02359149046242237,
0.058923836797475815,
0.021268337965011597,
0.03128480166196823,
-0.04616507142782211,
-0.019187962636351585,
0.0370330885052681,
-0.038009561598300934,
0.00670265918597579,
0.029511170461773872,
0.05015400052070618,
-0.06914286315441132,
-0.03265359252691269,
-0.03521236032247543,
0.021307021379470825,
0.04722704738378525,
0.05816357955336571,
0.0572802796959877,
0.004710874054580927,
-0.00588530907407403,
0.02477341890335083,
-0.04520478472113609,
0.02238391526043415,
0.039228856563568115,
-0.03990645706653595,
0.008717313408851624,
0.016704099252820015,
0.00017056120850611478,
-0.013086955063045025,
-0.004982137121260166,
-0.002953019691631198,
-0.01614837720990181,
-0.010766316205263138,
0.0016142118256539106,
0.04042891040444374,
0.003352321218699217,
-0.01480802521109581,
-0.010652993805706501,
-0.005153896752744913,
-0.042912524193525314,
-0.0201552826911211,
-0.03063039667904377,
-0.056684378534555435,
-0.026564830914139748,
-0.04992266371846199,
-0.045922502875328064,
-0.0528850294649601,
-0.034894008189439774,
-0.006968039553612471,
0.017060723155736923,
-0.03680039569735527,
-0.006389136891812086,
-0.017436107620596886,
-0.010349736548960209,
-0.05977670103311539,
0.045826464891433716,
0.015723666176199913,
-0.034247901290655136,
0.000973035057540983,
-0.007204033434391022,
0.00471433624625206,
-0.04093167185783386,
0.015300164930522442,
-0.03543291240930557,
0.026815706863999367,
-0.027074258774518967,
-0.023125315085053444,
-0.0010663835564628243,
0.03719416633248329,
0.017519742250442505,
0.002044226974248886,
-0.060482606291770935,
-0.02117862179875374,
0.03945436701178551,
0.014417744241654873,
-0.024503717198967934,
0.019978400319814682,
0.013439330272376537,
-0.020020514726638794,
0.023242859169840813,
-0.0001726467744447291,
-0.03310888260602951,
-0.02575269527733326,
0.03532490134239197,
-0.029876237735152245,
0.05271873623132706,
0.03037893958389759,
-0.01198530476540327,
0.006875710561871529,
0.013268614187836647,
-0.008853733539581299,
-0.09906140714883804,
-0.08960521221160889,
-0.032737139612436295,
-0.07578428089618683,
0.05032036080956459,
0.017827020958065987,
-0.038032278418540955,
-0.046012032777071,
-0.020739737898111343,
-0.064046211540699,
0.016562936827540398,
-0.007748420350253582,
0.0012473514070734382,
-0.005429015029221773,
0.05578915774822235,
0.009577669203281403,
-0.04221196100115776,
0.014127005822956562,
-0.006739605218172073,
0.028137430548667908,
0.026323800906538963,
-0.022123705595731735,
0.032882750034332275,
0.031197696924209595,
-0.0047426242381334305,
-0.021416155621409416,
-0.007404557429254055,
-0.03782238811254501,
0.0007279735873453319,
0.00034633895847946405,
-0.006464140489697456,
0.008386955596506596,
0.05647525191307068,
-0.028939062729477882,
-0.04814475402235985,
0.05728594586253166,
-0.017768288031220436,
-0.050857119262218475,
0.04151885583996773,
0.01677800714969635,
0.034839432686567307,
0.009362885728478432,
-0.016702555119991302,
0.050897885113954544,
-0.0351393036544323,
-0.045378878712654114,
0.01020934246480465,
-0.011979897506535053,
0.02992405742406845,
-0.043977729976177216,
-0.011906865984201431,
-0.06814680248498917,
0.03713727369904518,
0.013441315852105618,
-0.010900384746491909,
-0.019892435520887375,
0.026895921677350998,
0.0012747516157105565,
-0.048721589148044586,
0.02264755219221115,
-0.02126752771437168,
0.01902000606060028,
0.019185898825526237,
-0.00679358746856451,
0.006640193518251181,
-0.023692861199378967,
-0.001984043512493372,
0.013528138399124146,
-0.023672865703701973,
-0.023830194026231766,
0.023804469034075737,
-0.0015068968059495091,
0.010456708259880543,
0.03170785307884216,
-0.04648105055093765,
-0.022822393104434013,
0.05190672352910042,
-0.030757857486605644,
-0.0043779886327683926,
0.010612230747938156,
-0.028963232412934303,
-0.0172154251486063,
-0.004902505781501532,
0.05082453787326813,
-0.000016744143067626283,
-0.048208389431238174,
-0.010636264458298683,
-0.02549397572875023,
-0.017175577580928802,
-0.036885377019643784,
-0.029432611539959908,
0.03549838811159134,
0.09074101597070694,
-0.017589017748832703,
0.02973046712577343,
-0.010632489807903767,
0.019762421026825905,
0.010882939212024212,
-0.06528210639953613,
0.015351461246609688,
0.052311357110738754,
0.013963393867015839,
-0.04619237780570984,
-0.07008452713489532,
0.03347892314195633,
0.0023315604776144028,
0.006779626477509737,
0.015968745574355125,
-0.015275021083652973,
-0.02404184639453888,
-0.024261392652988434,
-0.011651739478111267,
0.007613471243530512,
-0.0010274604428559542,
-0.02072678692638874,
0.047836676239967346,
0.007150997407734394,
-0.010233508422970772,
0.025806119665503502,
0.008191517554223537,
-0.027759747579693794,
-0.020986324176192284,
0.04186595231294632,
0.001246707746759057,
0.032740794122219086,
0.008965511806309223,
0.06181963533163071,
-0.030496666207909584,
-0.02431682124733925,
0.04668319225311279,
-0.03007526881992817,
0.012818308547139168,
0.01520360354334116,
0.046339251101017,
-0.03112763538956642,
0.0015530792297795415,
-0.025662578642368317,
-0.016789885237812996,
0.04716037958860397,
-0.004413406830281019,
-0.0008530037594027817
] |
La présente division recense les rescrits de portée générale traitant de la sécurité juridique.
Pour consulter les rescrits publiés dans la présente division, cliquer sur le bouton «Document suivant» ci-dessus. | Bulletin officiel des finances publiques - impôts | BOI-RES-SJ | https://bofip.impots.gouv.fr/bofip/12595-PGP.html/identifiant=BOI-RES-SJ-20210218 | 2021-02-18 00:00:00 | 601e211ab800d54d9c10172f28bbe43ecdb487c0667a9ac840b0bdcbff900665 | [
-0.07883107662200928,
-0.0021254578605294228,
-0.0660233423113823,
0.0620480552315712,
-0.0756320133805275,
-0.08640553057193756,
-0.030075252056121826,
0.0728900209069252,
0.007203184999525547,
-0.030564330518245697,
-0.0728512778878212,
0.0731196478009224,
-0.03220732510089874,
0.045660894364118576,
-0.006108276080340147,
0.05650806799530983,
0.163992777466774,
0.02419286221265793,
0.025055214762687683,
-0.005600745789706707,
0.06407854706048965,
0.056659650057554245,
-0.007676015608012676,
-0.053414493799209595,
0.016402224078774452,
0.02630423754453659,
0.06947094947099686,
-0.059134092181921005,
-0.013056223280727863,
-0.048349715769290924,
-0.02021496556699276,
-0.013472872786223888,
0.007849864661693573,
0.04599297046661377,
0.044541411101818085,
0.006839115638285875,
-0.013802377507090569,
0.05667463690042496,
-0.02292981743812561,
-0.0622321292757988,
0.013489900156855583,
0.06809215992689133,
-0.011177158914506435,
-0.018251024186611176,
0.036437395960092545,
0.06404268741607666,
0.008427426218986511,
-0.024649279192090034,
-0.01598827913403511,
0.012087484821677208,
-0.019872447475790977,
0.0022628996521234512,
0.017368324100971222,
-0.05114571005105972,
-0.032953809946775436,
0.0680176243185997,
-0.09476231783628464,
0.07019083946943283,
0.06888099759817123,
0.002497266512364149,
-0.000915898010134697,
-0.0033741844817996025,
-0.035378314554691315,
-0.03566915914416313,
0.012255152687430382,
0.04001380503177643,
0.04158874228596687,
-0.008611666969954967,
0.12992994487285614,
-0.01015942357480526,
-0.018172694370150566,
0.05082859471440315,
0.029563352465629578,
0.03729734197258949,
0.014664660207927227,
0.01018102653324604,
-0.01060916855931282,
0.003912731539458036,
-0.010913628153502941,
0.026559464633464813,
-0.05721244215965271,
-0.033426929265260696,
0.017932938411831856,
-0.002176523907110095,
0.012432114221155643,
0.0016885543009266257,
0.04335489869117737,
-0.05471619963645935,
-0.023460283875465393,
-0.05085991695523262,
-0.00509706512093544,
0.013553942553699017,
0.01892671547830105,
0.023299431428313255,
0.0005216940771788359,
0.03149261325597763,
-0.035536427050828934,
0.04951271414756775,
0.03441987559199333,
0.0006965618231333792,
-0.05692082270979881,
0.023102493956685066,
0.043738074600696564,
-0.060067035257816315,
-0.021325621753931046,
-0.044810984283685684,
0.04970924183726311,
0.002554529346525669,
0.006637503858655691,
0.005579997319728136,
-0.04713982716202736,
-0.04321436956524849,
-0.06449645012617111,
-0.04619237408041954,
0.01589704118669033,
0.10608420521020889,
0.05166704207658768,
-0.004847324453294277,
0.012796624563634396,
-0.004595344886183739,
-0.014298742637038231,
0.015349975787103176,
-0.0269587691873312,
-0.004317441955208778,
-0.09275288134813309,
0.046503059566020966,
0.00032670548534952104,
-0.010665154084563255,
-0.026278063654899597,
-0.07450917363166809,
0.06277492642402649,
0.04364645481109619,
0.004411582835018635,
-0.06077100336551666,
0.022287612780928612,
0.036903005093336105,
-0.02648664265871048,
0.06551409512758255,
0.03561512380838394,
0.010606077499687672,
0.015306422486901283,
-0.03439214080572128,
-0.08373215794563293,
0.04566868022084236,
-0.012192858383059502,
0.026662757620215416,
0.024231750518083572,
-0.028085801750421524,
-0.031198520213365555,
0.02700614556670189,
-0.0026929222512990236,
0.02288779243826866,
0.03478851541876793,
-0.028337616473436356,
-0.01322084665298462,
-0.059216536581516266,
-0.02803819254040718,
0.04018164798617363,
-0.04982662573456764,
-0.03342593461275101,
-0.0034557348117232323,
0.00797278806567192,
-0.001005553756840527,
-0.015221895650029182,
-0.01219579204916954,
0.002406615996733308,
-0.03453657031059265,
0.03239211440086365,
-0.001629729405976832,
-0.006347334943711758,
-0.025347869843244553,
0.026953132823109627,
0.045583467930555344,
-0.00701726321130991,
-0.010543706826865673,
0.02054021693766117,
-0.03329005092382431,
-0.04298921301960945,
-0.04570877179503441,
0.06760111451148987,
-0.011224831454455853,
-0.026569195091724396,
-0.05760508030653,
-0.026016108691692352,
0.010142355225980282,
-0.006044863723218441,
-0.029663292691111565,
0.028327379375696182,
0.00707236910238862,
0.021890914067626,
-0.011995457112789154,
0.0013646421721205115,
-0.0800338014960289,
0.00680683646351099,
0.023112289607524872,
0.05985184758901596,
-0.02483740635216236,
0.022731963545084,
-0.00690334290266037,
-0.005424798931926489,
0.010862849652767181,
0.029034944251179695,
-0.018864568322896957,
0.01457132212817669,
0.020603954792022705,
-0.02813141793012619,
-0.0453195795416832,
0.02370113506913185,
-0.010889661498367786,
-0.030657880008220673,
0.07479983568191528,
-0.024452917277812958,
0.03809370845556259,
0.03404718637466431,
-0.042457692325115204,
-0.027273114770650864,
-0.03832737356424332,
-0.021713880822062492,
0.03553350269794464,
-0.03841850906610489,
-0.008914347738027573,
0.010100865736603737,
-0.04613638296723366,
0.05122489109635353,
0.00010038113396149129,
0.043096017092466354,
0.003865441307425499,
0.03671799600124359,
0.06162622198462486,
-0.021200088784098625,
-0.0023999689146876335,
-0.026934582740068436,
-0.02739107236266136,
-0.0010258969850838184,
0.007977288216352463,
-0.027061691507697105,
-0.0036895014345645905,
0.024447349831461906,
0.05533532053232193,
0.009221182204782963,
0.004007074981927872,
-0.04659871757030487,
0.057688239961862564,
0.016514325514435768,
-0.0057004280388355255,
-0.025508446618914604,
-0.0010791452368721366,
-0.022145116701722145,
-0.04560393840074539,
-0.022662902250885963,
-0.006461526732891798,
0.008536428213119507,
-0.001592906890437007,
-0.002490659011527896,
0.01918056793510914,
-0.02983088046312332,
0.042201071977615356,
0.0030005532316863537,
-0.04134684428572655,
-0.027268242090940475,
0.03439749404788017,
0.004045931156724691,
-0.017710452899336815,
0.007406286429613829,
0.01616373471915722,
-0.09350189566612244,
0.038551121950149536,
-0.032778333872556686,
-0.019353382289409637,
-0.01477100234478712,
-0.025482894852757454,
0.03753465414047241,
0.02727939374744892,
0.047633763402700424,
-0.05288218334317207,
-0.010208291001617908,
-0.029285835102200508,
0.01762649603188038,
0.05409196391701698,
0.008713429793715477,
-0.011287444271147251,
-0.051033444702625275,
-0.046496253460645676,
-0.04000754654407501,
-0.040219590067863464,
0.03915804624557495,
0.04271207004785538,
-0.011161785572767258,
0.005194053985178471,
-0.026380253955721855,
-0.0071724276058375835,
-0.01793886534869671,
-0.0016988895367830992,
0.016211844980716705,
0.006156363058835268,
0.021410997956991196,
-0.01577516458928585,
0.04060950130224228,
0.0357806459069252,
-0.004576887935400009,
-0.0406809076666832,
-0.0038482274394482374,
0.021838560700416565,
0.03968039155006409,
-0.03639408200979233,
-0.016508251428604126,
-0.028969259932637215,
0.021167125552892685,
0.05400186777114868,
0.04829458147287369,
-0.021648209542036057,
-0.0025124105159193277,
-0.051529012620449066,
0.0036711732391268015,
0.047948237508535385,
0.028264125809073448,
0.03488263487815857,
0.02476208284497261,
-0.031477347016334534,
-0.053482335060834885,
-0.039677783846855164,
0.16422155499458313,
-0.0001228475448442623,
0.06807967275381088,
-0.03417598828673363,
-0.0367034487426281,
-0.01884082332253456,
0.018654264509677887,
-0.023519905284047127,
0.01072724349796772,
-0.03243641555309296,
0.03887978941202164,
0.02621493674814701,
-0.03830863907933235,
0.027901511639356613,
0.08144989609718323,
0.03447047621011734,
0.004406907595694065,
0.011447735130786896,
0.030755650252103806,
0.04402071237564087,
0.027870124205946922,
-0.07564084231853485,
-0.0030515999533236027,
0.05532276630401611,
0.023609036579728127,
0.03787977993488312,
-0.02468571625649929,
0.03882213309407234,
-0.02707863785326481,
0.01146461721509695,
0.062368880957365036,
0.0264817476272583,
0.0679435282945633,
0.06977936625480652,
-0.020434070378541946,
-0.001815417897887528,
0.0640910267829895,
-0.01879214122891426,
0.01896786130964756,
-0.004545699805021286,
-0.023689396679401398,
-0.035687003284692764,
0.05185814946889877,
0.029261423274874687,
0.014394320547580719,
0.027140695601701736,
0.0036043100990355015,
0.028070751577615738,
-0.04444049298763275,
-0.0008911259938031435,
0.01621602289378643,
-0.012858135625720024,
0.02806314453482628,
0.03196686506271362,
-0.0017850451404228806,
0.01775546744465828,
0.05155843868851662,
0.04431856423616409,
0.004903430584818125,
0.004089986439794302,
-0.011387684382498264,
0.05029820278286934,
-0.008021817542612553,
0.017577974125742912,
0.0040641590021550655,
-0.037230484187603,
-0.036646436899900436,
0.04665857180953026,
-0.015010231174528599,
0.02279859595000744,
-0.012107719667255878,
-0.031809497624635696,
0.01755351386964321,
0.02836347557604313,
-0.008780053816735744,
0.0385701023042202,
-0.007424733601510525,
-0.034753844141960144,
0.0010346617782488465,
-0.018275225535035133,
0.040185485035181046,
0.07480107992887497,
0.04570581763982773,
-0.011000637896358967,
0.024084145203232765,
0.04416094720363617,
-0.04639367759227753,
-0.0018702842062339187,
0.01750502921640873,
-0.009377038106322289,
-0.008312856778502464,
0.016067547723650932,
-0.04406517371535301,
-0.04170612245798111,
0.03765440359711647,
0.004859132692217827,
0.004915880039334297,
0.1436382383108139,
-0.012879831716418266,
0.039952002465724945,
-0.023410391062498093,
0.017730796709656715,
-0.06376006454229355,
-0.017161352559924126,
0.0024970294907689095,
0.05332376807928085,
0.012512105517089367,
-0.0015737449284642935,
0.06767740845680237,
-0.04256763681769371,
0.034727394580841064,
-0.00771759171038866,
-0.057173535227775574,
0.0037160313222557306,
-0.025905050337314606,
-0.02411768212914467,
0.029541661962866783,
0.0003722981782630086,
-0.0018951366655528545,
0.017665183171629906,
0.013152047991752625,
0.02260037697851658,
-0.047776710242033005,
-0.05663393810391426,
-0.02526012808084488,
-0.014077725820243359,
0.0005146696348674595,
0.023627502843737602,
0.002004641341045499,
-0.02196490205824375,
0.005299693904817104,
-0.020933568477630615,
-0.0290367528796196,
0.022292926907539368,
-0.0025659671518951654,
-0.031672459095716476,
-0.018895484507083893,
0.02050602436065674,
-0.02671506255865097,
-0.04313910752534866,
-0.03628429025411606,
-0.046377673745155334,
-0.0016797779826447368,
0.018473904579877853,
0.0320582315325737,
0.03058590553700924,
-0.011274229735136032,
-0.011011212132871151,
0.01038417685776949,
0.07160425186157227,
-0.0074934810400009155,
0.012249063700437546,
0.0339428074657917,
-0.006903497036546469,
0.0603518933057785,
-0.0076093487441539764,
0.029777012765407562,
0.04905589669942856,
0.018663490191102028,
0.0339798666536808,
0.01304264273494482,
-0.012993722222745419,
-0.029968874529004097,
-0.021816393360495567,
0.03874821215867996,
-0.04126673564314842,
-0.014514489099383354,
0.01886516995728016,
0.0889933854341507,
-0.014118288643658161,
0.09470430761575699,
-0.000715505622792989,
-0.007840590551495552,
0.018715625628829002,
0.009083815850317478,
-0.038336463272571564,
-0.006625262554734945,
-0.02937479130923748,
0.004325823858380318,
-0.026883961632847786,
-0.009687954559922218,
-0.05563231185078621,
0.06484203785657883,
0.0021023813169449568,
-0.031163575127720833,
0.037371765822172165,
0.056326497346162796,
0.026594169437885284,
-0.018009165301918983,
-0.0848257914185524,
0.005997875239700079,
-0.028423355892300606,
-0.004224920179694891,
-0.047488145530223846,
-0.007319795899093151,
-0.03826132416725159,
0.05493533983826637,
-0.059009257704019547,
0.010707695037126541,
0.009381761774420738,
0.05172276869416237,
0.015577780082821846,
0.030166322365403175,
-0.0001241054415004328,
-0.04448496177792549,
0.03157541900873184,
-0.025825373828411102,
0.05995119735598564,
0.03565295413136482,
0.0014233229449018836,
-0.06156137213110924,
0.02193945273756981,
-0.015183052979409695,
-0.027284305542707443,
0.030421752482652664,
-0.008999818935990334,
0.044792983680963516,
0.005750166717916727,
-0.04650693014264107,
-0.08775586634874344,
-0.05038086697459221,
0.042586397379636765,
-0.010663810186088085,
-0.008570420555770397,
-0.012543467804789543,
0.057582076638936996,
-0.05401366204023361,
-0.02507813461124897,
-0.04474445432424545,
0.06443462520837784,
0.04407096281647682,
0.06916537880897522,
0.041203130036592484,
-0.004474046174436808,
-0.0074084787629544735,
0.029474064707756042,
-0.05410873517394066,
-0.02468675933778286,
0.04503946378827095,
0.007156294770538807,
-0.018687311559915543,
-0.004004820715636015,
-0.012585485354065895,
-0.009987659752368927,
0.029966574162244797,
0.011118481867015362,
0.010374660603702068,
0.019287269562482834,
-0.006352459546178579,
0.03965087980031967,
0.008812755346298218,
0.05502455681562424,
0.018856436014175415,
-0.07022298127412796,
0.002378256758674979,
-0.01341178733855486,
-0.0661967545747757,
-0.048787184059619904,
0.0024038793053478003,
0.010722004808485508,
-0.015410322695970535,
0.03167738392949104,
0.007174009922891855,
-0.050569724291563034,
0.02280125953257084,
-0.09211830794811249,
0.04736890271306038,
-0.027191536501049995,
-0.0018231789581477642,
-0.03191927447915077,
0.030044514685869217,
-0.014281540177762508,
-0.0071672615595161915,
0.04834192246198654,
-0.03421885892748833,
-0.0033399180974811316,
-0.017325980588793755,
0.028910333290696144,
-0.006547176279127598,
-0.010521170683205128,
-0.025589561089873314,
0.02380439080297947,
0.039646830409765244,
0.044208772480487823,
-0.03110862709581852,
-0.001196144730783999,
-0.0058637093752622604,
-0.029210882261395454,
-0.051898106932640076,
-0.05123008042573929,
0.013205904513597488,
0.008227316662669182,
0.0049275681376457214,
0.014811797067523003,
0.009407754056155682,
-0.006758160889148712,
0.02838384173810482,
0.030841631814837456,
0.051915474236011505,
-0.026332417502999306,
-0.01414974220097065,
0.011130625382065773,
0.012285352684557438,
0.0014950667973607779,
0.005507135298103094,
0.0019271576311439276,
-0.07037616521120071,
-0.03648758679628372,
-0.028224091976881027,
-0.031225301325321198,
0.055159829556941986,
-0.028658172115683556,
0.0014177490957081318,
-0.08333086967468262,
-0.03600465506315231,
-0.03500983864068985,
-0.036418091505765915,
0.0023811610881239176,
-0.0049802022986114025,
0.0002471101761329919,
0.026687247678637505,
0.01628171093761921,
0.040587786585092545,
0.007877002470195293,
-0.007876810617744923,
0.03966395556926727,
0.0336909219622612,
-0.025604264810681343,
0.02486307919025421,
0.02175799198448658,
-0.009495362639427185,
-0.04553987458348274,
-0.009509710595011711,
-0.012359951622784138,
-0.016679443418979645,
-0.07060649991035461,
-0.014484478160738945,
0.08703464269638062,
0.05475493147969246,
-0.0261383019387722,
0.0037999660708010197,
0.03584248572587967,
-0.04362940788269043,
-0.04342879354953766,
0.03020511195063591,
0.030635975301265717,
-0.014133491553366184,
0.056617025285959244,
0.0078071486204862595,
0.020745335146784782,
-0.003541545942425728,
-0.011088843457400799,
0.028666242957115173,
-0.03152831271290779,
0.04814877361059189,
-0.0062442319467663765,
-0.005643446929752827,
-0.024149099364876747,
0.021017037332057953,
-0.06005815789103508,
-0.012568306177854538,
-0.01920330338180065,
0.008313952945172787,
-0.03358402103185654,
-0.05239655449986458,
-0.006756508257240057,
0.01296890340745449,
0.015692144632339478,
-0.00020297450828365982,
0.006020744796842337,
0.014084522612392902,
0.0027200174517929554,
-0.011894168332219124,
0.009333753027021885,
-0.01569974608719349,
-0.024894490838050842,
-0.02597988396883011,
-0.05057471618056297,
0.03921790048480034,
0.05662262439727783,
-0.01938510872423649,
0.012896141968667507,
0.04899641498923302,
0.015949418768286705,
0.0019586128182709217,
-0.003974086605012417,
-0.03804328292608261,
0.029327392578125,
0.06077626720070839,
0.0033509493805468082,
0.041838087141513824,
-0.015550573356449604,
-0.013238498009741306,
-0.03365263715386391,
-0.04292553663253784,
0.013457098975777626,
-0.03680482506752014,
0.018721653148531914,
0.014400254935026169,
-0.053397439420223236,
0.02058286778628826,
-0.019373755902051926,
0.01953274942934513,
-0.02046470157802105,
-0.0063474467024207115,
0.012759131379425526,
0.03835703060030937,
-0.026471469551324844,
-0.022773420438170433,
-0.02248305454850197,
-0.027422554790973663,
0.09076234698295593,
-0.028582323342561722,
0.003887907136231661,
-0.021346796303987503,
-0.009453030303120613,
0.025839397683739662,
-0.0012099139858037233,
-0.03163813799619675,
0.018436642363667488,
-0.0271599180996418,
-0.01772982068359852,
-0.028210952877998352,
-0.011163861490786076,
-0.023047082126140594,
0.006236841902136803,
-0.027989745140075684,
-0.009949034079909325,
0.06932429224252701,
-0.0014714543940499425,
0.041001707315444946,
-0.009519281797111034,
0.028021808713674545,
0.03344039246439934,
-0.001035244669765234,
-0.003539770608767867,
0.02376585640013218,
-0.02917812392115593,
0.005620740354061127,
-0.008126583881676197,
0.01567675545811653,
0.013065949082374573,
-0.03993653506040573,
-0.036623019725084305,
-0.005370294209569693,
-0.0033821507822722197,
0.03066663071513176
] |
Le présente division recense les rescrits de portée générale traitant des revenus et des profits du patrimoine immobilier.
Pour consulter les rescrits publiés dans la présente division, cliquer sur le bouton «Document suivant» ci-dessus. | Bulletin officiel des finances publiques - impôts | BOI-RES-RPPM | https://bofip.impots.gouv.fr/bofip/12585-PGP.html/identifiant=BOI-RES-RPPM-20210218 | 2021-02-18 00:00:00 | 549b4f72d8116b170c61332132912b6c367b3a3b6dd54b3bf51ade1e81e7be84 | [
-0.08100533485412598,
-0.0004291539953555912,
-0.02205769345164299,
0.062130797654390335,
-0.12096676975488663,
-0.09704892337322235,
-0.01899121142923832,
0.08504132926464081,
0.0024896610993891954,
-0.007868876680731773,
-0.03834138810634613,
0.06690797954797745,
-0.09928484261035919,
0.035791199654340744,
-0.04142194613814354,
0.010981443338096142,
0.12187498807907104,
0.02704096958041191,
0.008717336691915989,
-0.016979333013296127,
0.07097716629505157,
0.05141425505280495,
-0.009885814040899277,
0.0056410618126392365,
-0.030615078285336494,
0.0639733225107193,
0.025425832718610764,
-0.086345374584198,
0.014458190649747849,
-0.02385418303310871,
-0.01602950319647789,
-0.0028774337843060493,
-0.00597539683803916,
0.07729031145572662,
0.007720900233834982,
-0.003445580368861556,
0.03490680828690529,
0.05558829754590988,
0.00937103945761919,
-0.060151107609272,
-0.003969528712332249,
0.02459026873111725,
0.056650884449481964,
0.013579938560724258,
0.03641963750123978,
0.07147053629159927,
-0.021058253943920135,
-0.00738272350281477,
-0.04474412277340889,
0.04418627917766571,
-0.00013644636783283204,
0.023399125784635544,
0.00552107160910964,
-0.030845750123262405,
-0.03862433880567551,
0.06258416175842285,
-0.09376008063554764,
0.11116794496774673,
0.09057875722646713,
-0.03788775950670242,
-0.019953321665525436,
-0.002834860933944583,
-0.016983695328235626,
-0.03350114822387695,
-0.015785956755280495,
0.006438618525862694,
0.03574971482157707,
0.009011627174913883,
0.1486338973045349,
-0.013060248456895351,
0.012911544181406498,
-0.01766267977654934,
0.020879285410046577,
0.04516573250293732,
0.024923713877797127,
0.03909493237733841,
0.013862654566764832,
-0.0052456785924732685,
-0.017579898238182068,
0.01700889691710472,
-0.017640016973018646,
-0.040801092982292175,
-0.0022068810649216175,
0.06426668167114258,
0.003521194215863943,
0.027582041919231415,
-0.002260859590023756,
-0.03750195726752281,
-0.01729879528284073,
-0.04131365939974785,
-0.016632283106446266,
-0.004942687228322029,
-0.020705990493297577,
0.058115310966968536,
0.008008256554603577,
0.06030108407139778,
-0.023180395364761353,
0.06133377179503441,
0.05807141587138176,
-0.031131861731410027,
-0.044219356030225754,
-0.020465834066271782,
0.04501467943191528,
-0.036349646747112274,
0.015271175652742386,
-0.027089597657322884,
0.052415888756513596,
0.019323185086250305,
-0.019396193325519562,
0.04601676017045975,
-0.008508093655109406,
-0.05790252611041069,
-0.043404243886470795,
-0.00004071878720424138,
0.012026970274746418,
0.11280566453933716,
0.04394719377160072,
-0.028108181431889534,
0.03303546831011772,
0.018916597589850426,
-0.026394279673695564,
-0.003036489710211754,
-0.002234269166365266,
0.019671829417347908,
-0.09551636129617691,
0.022917166352272034,
-0.0026571128983050585,
-0.024250991642475128,
-0.04432586580514908,
-0.07867792248725891,
0.06373616307973862,
0.06281843781471252,
0.0029540990944951773,
-0.06152355670928955,
0.03380775824189186,
0.037580456584692,
-0.019014013931155205,
0.05802373215556145,
0.03852562978863716,
0.004186384845525026,
0.005692666862159967,
-0.00938316248357296,
-0.06706580519676208,
0.026041250675916672,
-0.010908511467278004,
0.03278154879808426,
0.02428310178220272,
-0.031289562582969666,
-0.021095219999551773,
0.0032473737373948097,
-0.03453965112566948,
0.029238389804959297,
0.0583370104432106,
-0.004130375571548939,
-0.010111341252923012,
-0.03901870548725128,
-0.031049182638525963,
0.05020368844270706,
-0.06539498269557953,
-0.028238529339432716,
0.033630866557359695,
0.05704767629504204,
-0.02539125457406044,
-0.005685383919626474,
-0.001340450718998909,
-0.015363900922238827,
-0.03190962225198746,
0.011892084032297134,
-0.008629316464066505,
-0.016665397211909294,
-0.040541525930166245,
0.023708321154117584,
0.03199626877903938,
-0.007777692750096321,
-0.011756351217627525,
0.0004148974840063602,
-0.038870103657245636,
-0.057396482676267624,
-0.047438304871320724,
0.09155242145061493,
0.017538312822580338,
-0.0649351179599762,
-0.03356606140732765,
-0.04389737918972969,
0.02423480898141861,
0.03045547939836979,
0.0197303369641304,
0.0091775581240654,
0.0022195810452103615,
0.03142596036195755,
-0.0028037824667990208,
0.022900415584445,
-0.06624231487512589,
0.012337683700025082,
-0.009778554551303387,
0.02811083197593689,
-0.0438484363257885,
0.03932863473892212,
0.007073020562529564,
-0.012486341409385204,
-0.015086079016327858,
0.020020456984639168,
-0.0106246592476964,
0.006596866529434919,
0.002926979912444949,
-0.0014993136283010244,
-0.009709778241813183,
0.011842676438391209,
-0.01830928400158882,
-0.03261899948120117,
0.06980857253074646,
0.008391166105866432,
0.026652583852410316,
0.020347075536847115,
-0.015427720732986927,
-0.052871186286211014,
-0.05140150338411331,
-0.02768726833164692,
0.047269318252801895,
-0.03287208452820778,
-0.003927807789295912,
-0.0011695798020809889,
-0.019663533195853233,
0.0194451492279768,
0.0398288331925869,
0.026601100340485573,
0.0007883223588578403,
0.028407633304595947,
0.0562499575316906,
-0.06887253373861313,
0.006705306004732847,
-0.04361671209335327,
-0.003244878724217415,
0.010823962278664112,
0.005592665169388056,
-0.0200234055519104,
0.0218760184943676,
-0.007026938255876303,
0.03789987042546272,
-0.007565986830741167,
0.01316987257450819,
-0.056505005806684494,
0.06373913586139679,
0.004651399329304695,
-0.0033906411845237017,
-0.05563371255993843,
-0.01896614581346512,
0.014583063311874866,
-0.02324392832815647,
-0.0047991774044930935,
-0.026919899508357048,
0.01698223501443863,
-0.028950287029147148,
0.018964804708957672,
-0.020023928955197334,
-0.018550874665379524,
0.03411111608147621,
-0.01669110730290413,
-0.00891944207251072,
-0.05640507489442825,
0.006297159008681774,
-0.002283506328240037,
-0.043379250913858414,
0.05602326616644859,
0.010379060171544552,
-0.10307688266038895,
0.05010700598359108,
-0.02215680480003357,
-0.03820135071873665,
0.019055748358368874,
-0.006724390666931868,
0.06650825589895248,
0.03079165145754814,
0.08054430037736893,
-0.057322852313518524,
-0.007810534909367561,
-0.022106429561972618,
0.0049719917587935925,
0.038493555039167404,
-0.003015735885128379,
0.02789219841361046,
-0.03787967562675476,
-0.02326442301273346,
0.010220613330602646,
-0.027922373265028,
0.012769621796905994,
0.06028658151626587,
-0.02026485465466976,
0.017001960426568985,
0.014298169873654842,
-0.03526744246482849,
-0.0027185704093426466,
0.0036748945713043213,
0.04121945798397064,
-0.01778862066566944,
0.001491521717980504,
0.008519748225808144,
0.028145501390099525,
0.028850678354501724,
-0.027735019102692604,
-0.03420638293027878,
0.0023302154149860144,
0.021576788276433945,
0.012658094987273216,
-0.04965480789542198,
-0.0033467207103967667,
-0.031605660915374756,
0.045729655772447586,
0.004976317752152681,
0.02218007855117321,
-0.012871960178017616,
0.026867398992180824,
-0.01586669497191906,
-0.005615823902189732,
-0.013062495738267899,
0.02391028217971325,
0.03219176083803177,
0.05549686402082443,
-0.05637987330555916,
-0.047835465520620346,
-0.014560400508344173,
0.12474102526903152,
0.019629890099167824,
0.03574255108833313,
-0.0245804525911808,
-0.02494163252413273,
-0.006236134096980095,
0.027845332399010658,
-0.01939019188284874,
0.004554813727736473,
-0.028677912428975105,
0.04067766293883324,
0.01735258474946022,
-0.06377826631069183,
0.019643135368824005,
0.04396383464336395,
0.04541962966322899,
0.011727368459105492,
0.015822121873497963,
0.032966699451208115,
0.031233370304107666,
-0.030121413990855217,
-0.06585831940174103,
0.008475981652736664,
0.04176359623670578,
-0.004218840040266514,
0.05198907107114792,
-0.011185992509126663,
0.03683430328965187,
-0.0227862186729908,
0.014056009240448475,
-0.02214667573571205,
0.020552506670355797,
0.10816509276628494,
0.1039595678448677,
-0.06943082064390182,
-0.002741386415436864,
0.07314206659793854,
-0.05717713385820389,
0.05397489666938782,
-0.008643181063234806,
-0.030576104298233986,
-0.05063386633992195,
0.04115507751703262,
-0.020795147866010666,
0.004557153210043907,
0.0028178265783935785,
0.024130508303642273,
-0.009406312368810177,
-0.02009093016386032,
-0.021227292716503143,
-0.018948767334222794,
-0.016768308356404305,
0.044145431369543076,
-0.010560535825788975,
0.012092637829482555,
0.004455805756151676,
0.023128163069486618,
0.03350268304347992,
-0.021082160994410515,
0.00251332251355052,
-0.018913285806775093,
0.038404397666454315,
-0.009360907599329948,
0.01342371478676796,
0.021536119282245636,
-0.025938859209418297,
-0.021054934710264206,
0.01829923316836357,
-0.01596560701727867,
0.038478512316942215,
-0.0178017970174551,
-0.011853579431772232,
0.014137260615825653,
-0.01598045974969864,
-0.04478812217712402,
0.011298597790300846,
-0.0022064705844968557,
0.010133525356650352,
-0.0025030726101249456,
-0.05042114853858948,
0.054796360433101654,
0.04288711026310921,
0.07748500257730484,
0.00865402352064848,
0.02402086742222309,
0.047873355448246,
-0.05224686861038208,
-0.01675240881741047,
0.014809015206992626,
0.027322545647621155,
-0.021846484392881393,
0.03515206649899483,
-0.034482408314943314,
-0.03201989829540253,
0.053339239209890366,
0.008136595599353313,
-0.022496547549962997,
0.14536257088184357,
-0.004578374791890383,
0.037477921694517136,
0.0036017003003507853,
0.013282783329486847,
-0.016225337982177734,
-0.017040709033608437,
0.005181527230888605,
0.046097397804260254,
0.017558729276061058,
-0.01473243348300457,
0.021951496601104736,
-0.043243568390607834,
0.0546681247651577,
0.009381840005517006,
-0.041862793266773224,
-0.015014972537755966,
-0.006816295441240072,
-0.022010037675499916,
0.009038644842803478,
0.006836590822786093,
0.009306051768362522,
0.04090963304042816,
-0.0012929009972140193,
0.02384829893708229,
-0.06302618235349655,
-0.03474899381399155,
-0.009838029742240906,
-0.014418894425034523,
0.023366328328847885,
0.005338483955711126,
0.02096080780029297,
-0.03965776041150093,
0.03205281123518944,
-0.028059275820851326,
-0.0060992492362856865,
0.04985028877854347,
0.0072602019645273685,
-0.03991611301898956,
-0.01766088418662548,
-0.019693981856107712,
-0.018677271902561188,
-0.030315052717924118,
-0.029019245877861977,
-0.04112539812922478,
0.003273170441389084,
-0.015501756221055984,
0.03365037590265274,
0.03441573679447174,
-0.01136166974902153,
-0.003130636876448989,
-0.016074050217866898,
0.04337664321064949,
-0.0013559430371969938,
0.002105648396536708,
0.029781507328152657,
-0.01647784188389778,
0.06189510598778725,
0.003941700793802738,
0.037274181842803955,
0.026052098721265793,
0.023648180067539215,
0.017353955656290054,
0.013996833004057407,
-0.02322537638247013,
-0.002590432995930314,
-0.003672586986795068,
0.0280844084918499,
-0.037773873656988144,
0.0035473424941301346,
-0.02097802422940731,
0.05246976390480995,
0.009419623762369156,
0.06033055856823921,
-0.03235926851630211,
0.010179529897868633,
0.02314763329923153,
0.013726492412388325,
-0.04265650734305382,
-0.02107660286128521,
-0.012648040428757668,
-0.008388166315853596,
-0.031994350254535675,
-0.023886827751994133,
-0.054732758551836014,
0.07519815862178802,
-0.0036555444821715355,
-0.01604221574962139,
0.04363898187875748,
0.03132347762584686,
0.019251978024840355,
-0.029312588274478912,
-0.08317545056343079,
0.013777418062090874,
-0.052088506519794464,
0.004247624427080154,
-0.014605676755309105,
-0.01900787465274334,
-0.05896357074379921,
0.0267669428139925,
-0.004093642812222242,
-0.013533786870539188,
0.019656814634799957,
0.04882274568080902,
0.02879960834980011,
0.029035966843366623,
0.021139079704880714,
-0.050100237131118774,
0.03874324634671211,
-0.029665250331163406,
0.03499097749590874,
0.05143824219703674,
0.026966920122504234,
-0.018534613773226738,
0.010270616970956326,
-0.03133963420987129,
-0.02540159411728382,
0.002000838052481413,
-0.03581883758306503,
0.054522786289453506,
0.00584795419126749,
-0.002695665927603841,
-0.056052785366773605,
-0.026871826499700546,
0.044486403465270996,
-0.034208282828330994,
-0.02658737078309059,
0.008485931903123856,
0.053223200142383575,
-0.051604192703962326,
-0.03110818937420845,
-0.04533776268362999,
0.05656303092837334,
0.052476558834314346,
0.049548882991075516,
0.03058306686580181,
-0.03310015797615051,
-0.03611857816576958,
0.04721731320023537,
-0.07684257626533508,
-0.0277444738894701,
0.02679060958325863,
0.02673618122935295,
-0.00896407663822174,
0.0017412033630535007,
-0.03126731887459755,
-0.00005999107816023752,
0.054786648601293564,
0.03205995261669159,
0.0017207865603268147,
0.02883695252239704,
-0.020616181194782257,
0.012763356789946556,
0.06228845566511154,
0.04128719121217728,
-0.011608085595071316,
-0.056602396070957184,
-0.014505360275506973,
-0.015624494291841984,
-0.058598197996616364,
-0.04660865664482117,
0.016614411026239395,
0.020230943337082863,
-0.00784129835665226,
0.03700195252895355,
0.0030556560959666967,
-0.029220663011074066,
0.009507951326668262,
-0.06749080121517181,
0.03959748148918152,
-0.0338345468044281,
-0.01732732355594635,
-0.03926309198141098,
0.016387391835451126,
-0.021151380613446236,
-0.001840734388679266,
0.01820174790918827,
-0.027928806841373444,
-0.032166823744773865,
-0.0507257878780365,
0.015747301280498505,
-0.010294307954609394,
-0.011342618614435196,
-0.022824453189969063,
0.011304563842713833,
0.020609606057405472,
0.008463514968752861,
0.017980314791202545,
-0.03735566511750221,
0.014488480985164642,
-0.019599348306655884,
-0.006033438257873058,
-0.04477539286017418,
-0.029762623831629753,
0.016211682930588722,
-0.0003137550665996969,
0.0007095952169038355,
0.008085123263299465,
-0.03409082815051079,
0.017499057576060295,
0.0430612787604332,
0.03912670165300369,
-0.025801347568631172,
0.0037198804784566164,
0.014356580562889576,
-0.03731124475598335,
-0.02799779176712036,
0.026327120140194893,
-0.02451941929757595,
-0.06776989996433258,
-0.07677017897367477,
-0.032988157123327255,
-0.047771308571100235,
0.032256945967674255,
-0.03632950037717819,
-0.020591530948877335,
-0.08198625594377518,
-0.045976221561431885,
-0.019211415201425552,
-0.027789494022727013,
-0.03577640280127525,
0.0235513336956501,
-0.018249724060297012,
-0.00908534787595272,
0.031425926834344864,
0.0012920977314934134,
0.005005893297493458,
0.022181682288646698,
0.023031607270240784,
0.037738289684057236,
-0.02415122464299202,
0.02266370691359043,
0.015124107711017132,
-0.008644767105579376,
-0.011709458194673061,
0.02999667450785637,
-0.007070094812661409,
0.01588708721101284,
-0.02792908437550068,
-0.02786584012210369,
0.0897039920091629,
0.023317210376262665,
-0.01903168112039566,
0.05372380465269089,
0.08171768486499786,
-0.051285386085510254,
-0.04745538905262947,
0.025168582797050476,
0.033255234360694885,
-0.002819587243720889,
0.03039363957941532,
0.04658970981836319,
0.013031404465436935,
-0.01668151095509529,
-0.01837584190070629,
0.023251546546816826,
-0.034476518630981445,
0.050854574888944626,
0.011207971721887589,
-0.02420077472925186,
-0.04338265210390091,
0.017398672178387642,
-0.002864774549379945,
-0.004516747314482927,
0.01341573242098093,
-0.015700064599514008,
-0.007686483673751354,
-0.05553233623504639,
0.001738079241476953,
0.0019039978506043553,
0.01900522969663143,
-0.0012664507376030087,
0.020179785788059235,
0.012353899888694286,
0.011137012392282486,
0.0037376778200268745,
0.02119731903076172,
-0.015035776421427727,
-0.0483296737074852,
0.001099286018870771,
-0.04208613187074661,
0.037522416561841965,
0.049923334270715714,
-0.013174985535442829,
-0.026810595765709877,
0.060838162899017334,
0.0028445653151720762,
0.0018806703155860305,
0.012048903852701187,
-0.015470006503164768,
0.03355231136083603,
0.047485243529081345,
0.002028984948992729,
0.06706544011831284,
0.040594618767499924,
-0.012944516725838184,
-0.04172404855489731,
-0.02616884559392929,
-0.00860588625073433,
-0.016176389530301094,
0.014329916797578335,
0.02601095661520958,
-0.0031659449450671673,
0.03580358251929283,
-0.021085288375616074,
0.018045391887426376,
-0.02738253027200699,
0.011383072473108768,
0.015437574125826359,
0.0223848856985569,
-0.005049542523920536,
-0.02851806953549385,
0.03091002255678177,
0.003682680893689394,
0.039323240518569946,
-0.041636232286691666,
-0.005180253181606531,
-0.07070594280958176,
0.011477402411401272,
-0.0023204400204122066,
-0.0011837451020255685,
-0.04430024325847626,
0.030250471085309982,
-0.017702123150229454,
0.004544557072222233,
-0.013101120479404926,
0.007597354240715504,
-0.025662420317530632,
0.026944704353809357,
-0.04211844503879547,
-0.043720319867134094,
0.06482292711734772,
-0.015810905024409294,
0.03851833567023277,
-0.008306227624416351,
0.013585456646978855,
-0.0007418046006932855,
-0.001819763914681971,
0.012582995928823948,
0.03580055385828018,
-0.02367863804101944,
0.007379309274256229,
-0.034313853830099106,
-0.04031279310584068,
0.04169194772839546,
-0.05202145874500275,
-0.024327266961336136,
-0.0025960186030715704,
0.05516329035162926,
-0.005537561606615782
] |
À compter du 1er janvier 2021, la TVA sur les produits pétroliers et assimilés due en sortie du régime de suspension de la taxe intérieure de consommation sur les produits énergétiques ou à l'importation relève, sous réserve de certaines adaptation, du régime de droit commun et doit être acquittée et déduite auprès des services de la direction générales des finances publiques (loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, art. 193).
Les commentaires contenus dans le présent BOI sont donc mis à jour et transférés au BOI-TVA-CHAMP-40-40 pour le régime suspensif, au BOI-TVA-DED-30-30-40 pour les exclusions du droit à déduction et au BOI-TVA-SECT-90-30 pour les huiles de graissage usagées. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions antérieures de ce document dans l'onglet « versions publiées ». | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-10-30 | https://bofip.impots.gouv.fr/bofip/1360-PGP.html/identifiant=BOI-TVA-SECT-10-30-20210224 | 2021-02-24 00:00:00 | 5dbb1af1becb072d373f272cd6515a546d02be31b23206d12b0adea5aa1afd4e | [
-0.03385896608233452,
-0.004882886074483395,
-0.014453409239649773,
0.022458910942077637,
-0.041760556399822235,
-0.055597104132175446,
-0.07330048084259033,
0.02347549982368946,
0.06637517362833023,
-0.05820804089307785,
0.01750202290713787,
0.019504262134432793,
-0.06352819502353668,
-0.056706029921770096,
-0.045581698417663574,
0.10799267143011093,
0.0637354776263237,
0.04433641955256462,
0.024464355781674385,
-0.04740949720144272,
0.08967524021863937,
0.05574904382228851,
-0.020504703745245934,
0.07687217742204666,
0.015084920451045036,
0.04961751028895378,
-0.01115264929831028,
-0.051676396280527115,
0.002888837130740285,
-0.039159052073955536,
-0.07651329040527344,
-0.008498571813106537,
0.05379378795623779,
0.008691620081663132,
0.04202871397137642,
-0.06121101230382919,
-0.022590143606066704,
0.03330212086439133,
-0.02708319202065468,
-0.045280132442712784,
0.03965024650096893,
-0.0044134510681033134,
0.036434467881917953,
0.04551445320248604,
0.018543019890785217,
0.06918797641992569,
-0.03744089603424072,
0.09102456271648407,
0.011120269075036049,
0.02417026273906231,
0.024966025725007057,
0.01101168617606163,
0.0067842863500118256,
-0.0511326864361763,
0.05393463000655174,
0.05567247048020363,
-0.10124830156564713,
0.04077384993433952,
0.05331623554229736,
-0.020641330629587173,
0.018201252445578575,
-0.002536406274884939,
-0.012372116558253765,
0.02228247933089733,
-0.008368964307010174,
-0.03781929984688759,
0.027666805312037468,
-0.045560453087091446,
0.148816779255867,
0.005269384477287531,
0.00701959989964962,
-0.016907386481761932,
-0.02093466930091381,
0.019641809165477753,
-0.01832367666065693,
-0.01742054522037506,
-0.020621512085199356,
0.00935673713684082,
-0.00497095612809062,
0.008494404144585133,
-0.08211931586265564,
0.001428544637747109,
0.032081518322229385,
-0.018550066277384758,
-0.006830310449004173,
0.01124360878020525,
-0.03784054517745972,
-0.041009191423654556,
-0.028018202632665634,
0.0663757175207138,
-0.002379477024078369,
0.05262013152241707,
-0.005992162972688675,
0.021732738241553307,
0.021507160738110542,
0.038971908390522,
-0.019067592918872833,
0.04499106854200363,
-0.020594539120793343,
0.07989206910133362,
-0.008675666525959969,
0.06535356491804123,
0.04817357659339905,
0.042221881449222565,
0.005915249232202768,
-0.04945340007543564,
-0.008936106227338314,
-0.04974343255162239,
-0.027995718643069267,
0.019226038828492165,
-0.03268393501639366,
-0.01941468007862568,
-0.0791391134262085,
-0.051668476313352585,
0.01373477466404438,
0.00008119719859678298,
-0.04957960546016693,
0.016446709632873535,
-0.003080646973103285,
0.010098481550812721,
-0.03191811218857765,
-0.010038647800683975,
-0.045855049043893814,
-0.0361921563744545,
-0.07801107317209244,
-0.00466017983853817,
0.029702700674533844,
-0.02889469638466835,
0.03178030252456665,
-0.06625837087631226,
0.04278096184134483,
0.04379649460315704,
0.025167394429445267,
-0.03587838634848595,
0.013712271116673946,
0.05670977756381035,
-0.017995817586779594,
0.04701672121882439,
0.03285965695977211,
-0.0316392183303833,
-0.060005784034729004,
-0.0300670824944973,
-0.06420920789241791,
0.030420517548918724,
0.03402065485715866,
-0.005556308198720217,
0.05228481814265251,
-0.0065430752001702785,
0.021099384874105453,
0.01121198758482933,
-0.06803002208471298,
0.02025424875319004,
-0.019805924966931343,
-0.03726644814014435,
0.03357868269085884,
-0.0755753219127655,
0.010392516851425171,
0.021203264594078064,
-0.04095771163702011,
-0.04273940622806549,
-0.03958962857723236,
0.004008214455097914,
-0.014963227324187756,
-0.035658180713653564,
-0.03386813402175903,
-0.04330338165163994,
0.021000543609261513,
0.008101463317871094,
-0.014460877515375614,
-0.016420096158981323,
-0.02713720127940178,
0.023953363299369812,
-0.006885233335196972,
-0.018565701320767403,
-0.03138669952750206,
0.05079440772533417,
0.00502536678686738,
0.01452732365578413,
-0.0363614559173584,
0.07330688089132309,
-0.011675678193569183,
-0.012880891561508179,
-0.0216646920889616,
0.027609912678599358,
0.08564792573451996,
0.05019647628068924,
0.02793988212943077,
-0.013513047248125076,
0.007146032527089119,
0.01753690093755722,
-0.01660003699362278,
0.008048082701861858,
-0.06587609648704529,
0.03339887410402298,
0.06752393394708633,
-0.06287899613380432,
0.017124267295002937,
0.0023536740336567163,
0.040703628212213516,
-0.07164660096168518,
0.046636760234832764,
0.0065261004492640495,
0.057797204703092575,
0.03299102932214737,
0.007491188123822212,
-0.04672350734472275,
-0.006450079381465912,
0.04156806692481041,
-0.013542646542191505,
-0.07213836163282394,
0.10541675984859467,
-0.033629029989242554,
0.005367728881537914,
-0.00468248687684536,
-0.043522730469703674,
-0.015409964136779308,
-0.030885489657521248,
-0.03132455796003342,
0.018559470772743225,
-0.04797245189547539,
0.034827906638383865,
-0.060204241424798965,
-0.042102087289094925,
-0.021870313212275505,
0.043001532554626465,
0.023187385872006416,
-0.017228413373231888,
0.009596716612577438,
0.05215898156166077,
-0.048751864582300186,
0.02446986362338066,
-0.04321422055363655,
0.020423036068677902,
0.02645047940313816,
0.015036923810839653,
-0.05119604244828224,
-0.012155471369624138,
0.008647263050079346,
-0.016994966194033623,
0.08938504755496979,
-0.005658892448991537,
0.010111496783792973,
0.04028237238526344,
0.027681417763233185,
0.038949523121118546,
-0.018233753740787506,
-0.03227296844124794,
-0.00996432639658451,
0.010574644431471825,
0.007121238391846418,
0.005142163950949907,
0.02919040247797966,
-0.045657478272914886,
-0.026456383988261223,
-0.04082786664366722,
-0.043796997517347336,
0.010918237268924713,
0.04056454822421074,
-0.026854272931814194,
-0.0396711602807045,
0.007637042552232742,
-0.0002447565784677863,
-0.026496445760130882,
-0.021588226780295372,
0.023321451619267464,
-0.07136739790439606,
0.009996690787374973,
-0.0026035327464342117,
-0.04105732962489128,
-0.03509164974093437,
0.0013474461156874895,
0.04737319424748421,
0.030376430600881577,
0.01948346197605133,
-0.06500259041786194,
0.009006435982882977,
0.006687857676297426,
-0.019057126715779305,
0.04821213334798813,
-0.003618804272264242,
-0.006841285619884729,
0.010373448021709919,
-0.030054043978452682,
-0.0265814196318388,
-0.008189326152205467,
0.055278997868299484,
0.02583412639796734,
-0.06844143569469452,
-0.019743632525205612,
-0.02342214249074459,
-0.012945824302732944,
-0.024125797674059868,
-0.03124619834125042,
0.0902293398976326,
0.058459553867578506,
-0.023687472566962242,
-0.01892712153494358,
0.05956367403268814,
0.004635672550648451,
-0.03705170378088951,
0.035909201949834824,
0.00846936833113432,
0.009245948866009712,
-0.041117534041404724,
-0.001812516711652279,
0.01920057088136673,
-0.02312636934220791,
-0.0002380244986852631,
0.007552886847406626,
0.052286047488451004,
-0.011895891278982162,
0.04169194772839546,
0.03452093154191971,
-0.025317445397377014,
0.02500075474381447,
0.0017547373427078128,
-0.02354498952627182,
-0.005878513213247061,
-0.031028565019369125,
-0.04067908972501755,
-0.03853262588381767,
0.0766562968492508,
0.006573585793375969,
0.045707546174526215,
-0.06728282570838928,
-0.021247953176498413,
0.04885299503803253,
0.025657786056399345,
-0.026442397385835648,
0.004668565467000008,
-0.042974863201379776,
0.042418286204338074,
0.02736724726855755,
-0.032970428466796875,
0.0020912857726216316,
0.055981140583753586,
-0.009249473921954632,
-0.02268344536423683,
0.013393533416092396,
0.028612971305847168,
0.03235155716538429,
-0.025982052087783813,
-0.05803230032324791,
-0.029341867193579674,
0.06025444716215134,
-0.048540979623794556,
0.012563912197947502,
-0.02648022398352623,
0.004682268016040325,
-0.006081288680434227,
0.009410399943590164,
-0.0033924090676009655,
0.011076826602220535,
0.09876421093940735,
0.028757166117429733,
-0.03866787254810333,
-0.04091915488243103,
-0.012405479326844215,
-0.034707747399806976,
0.012149154208600521,
-0.026182426139712334,
-0.0628981962800026,
-0.02373824641108513,
0.0005655637942254543,
0.04381503164768219,
-0.010914233513176441,
0.0024083228781819344,
0.018442843109369278,
-0.03687942773103714,
-0.010676652193069458,
-0.003939505200833082,
0.017732704058289528,
-0.023757465183734894,
0.019942384213209152,
0.00608866848051548,
0.01971614547073841,
0.014138651080429554,
0.011965466663241386,
0.020038533955812454,
0.004080750979483128,
0.013954507187008858,
0.018479706719517708,
0.024190668016672134,
0.035443976521492004,
0.01902526058256626,
-0.005397174973040819,
0.03181763365864754,
0.013928164727985859,
-0.01671699993312359,
0.0158656258136034,
0.009890185669064522,
-0.00903452467173338,
-0.021519141271710396,
0.002799565903842449,
0.05767693370580673,
0.01446722075343132,
0.006482952274382114,
-0.034809086471796036,
0.0003434540412854403,
0.007031635381281376,
-0.05534011870622635,
0.05008275806903839,
0.03610026836395264,
0.05071507766842842,
-0.0012375029036775231,
0.03644045069813728,
0.0633440688252449,
-0.046886127442121506,
0.010632655583322048,
-0.00858384557068348,
0.02673524059355259,
0.010490951128304005,
0.03670093044638634,
-0.021670736372470856,
0.03530923277139664,
0.01055043563246727,
0.037831034511327744,
0.02706974744796753,
0.1615435630083084,
-0.04823973774909973,
0.01136608887463808,
0.01384203601628542,
0.011895433999598026,
-0.006170730106532574,
-0.025944774970412254,
-0.03454747051000595,
0.06264849007129669,
0.05472853407263756,
0.008529129438102245,
0.005686131771653891,
0.008804596960544586,
0.009480278007686138,
-0.017009347677230835,
-0.000523058173712343,
-0.017803223803639412,
-0.009364779107272625,
-0.004938201047480106,
0.050355348736047745,
0.003264161292463541,
-0.015133700333535671,
0.05305611714720726,
0.004507779143750668,
0.01096698734909296,
-0.0886688306927681,
-0.04035845398902893,
-0.03402881696820259,
0.005762607324868441,
0.05363784357905388,
-0.005115225445479155,
0.04601914808154106,
-0.03999916464090347,
0.00904017873108387,
-0.009247626177966595,
-0.05702405422925949,
0.04112799093127251,
-0.015368021093308926,
-0.011931851506233215,
-0.006026851013302803,
-0.009200704284012318,
0.011766498908400536,
-0.0018525812774896622,
-0.01620226725935936,
0.019805345684289932,
-0.0020706946961581707,
0.011592179536819458,
0.05015547201037407,
0.03542421758174896,
-0.004854492377489805,
0.011321378871798515,
0.026756975799798965,
0.00003323880446259864,
0.012068728916347027,
0.02747892215847969,
-0.033341433852910995,
-0.02763741835951805,
0.032800570130348206,
-0.01237789448350668,
0.024624429643154144,
0.01927638053894043,
0.01949240081012249,
-0.021390050649642944,
0.04970091953873634,
0.0035823152866214514,
0.015720222145318985,
0.07607189565896988,
0.0220478642731905,
-0.0556504912674427,
-0.032842013984918594,
0.04958087578415871,
0.07599364966154099,
0.021204305812716484,
0.02930506318807602,
-0.01847919262945652,
0.037088170647621155,
0.03166239336133003,
-0.0022621299140155315,
0.05594755336642265,
-0.05983935296535492,
-0.011469137854874134,
0.025775186717510223,
-0.023172203451395035,
-0.05703667178750038,
0.055546075105667114,
0.0014411944430321455,
0.08010094612836838,
-0.04832960292696953,
0.10411038249731064,
0.013115426525473595,
0.05934547632932663,
0.0016218879027292132,
-0.003200525650754571,
-0.0019010835094377398,
-0.04921668395400047,
-0.06227702647447586,
0.0027631050907075405,
0.01653236337006092,
-0.021640904247760773,
0.03495814651250839,
-0.04284392297267914,
-0.021014444530010223,
0.022794801741838455,
-0.01704488694667816,
-0.02504345029592514,
0.008054187521338463,
-0.012380549684166908,
-0.049916282296180725,
0.00855513196438551,
-0.004426579922437668,
0.029150502756237984,
0.04182867333292961,
-0.032379310578107834,
0.007492599077522755,
0.031230444088578224,
-0.030510500073432922,
0.0034345185849815607,
0.008299155160784721,
0.024083906784653664,
0.0037906314246356487,
0.017642110586166382,
0.004758511204272509,
0.028846632689237595,
0.001997065730392933,
0.01725420355796814,
-0.048357438296079636,
0.010335737839341164,
0.02176983281970024,
0.01236771885305643,
-0.023578114807605743,
-0.025024468079209328,
-0.037755198776721954,
0.02915143594145775,
0.07448036968708038,
0.07632997632026672,
0.016279950737953186,
-0.03037707693874836,
-0.014257187023758888,
-0.030448904260993004,
-0.0007280096760950983,
-0.016388725489377975,
0.03392544016242027,
-0.0027400972321629524,
-0.0072592454962432384,
-0.009900047443807125,
-0.003413083963096142,
-0.01123756542801857,
-0.036367371678352356,
-0.009341368451714516,
-0.01125169638544321,
0.018236378207802773,
-0.005296391900628805,
0.0021670707501471043,
0.006275959778577089,
-0.0505070798099041,
-0.03208080679178238,
-0.04061480239033699,
0.016123801469802856,
-0.014539767056703568,
-0.04149434715509415,
-0.07409969717264175,
0.023284373804926872,
-0.044275350868701935,
-0.022259393706917763,
-0.007468840107321739,
0.03056280128657818,
-0.04485427960753441,
0.026666417717933655,
-0.02601553313434124,
0.011684303171932697,
-0.020064042881131172,
-0.01065285224467516,
-0.015205107629299164,
0.011752776801586151,
0.0030065469909459352,
-0.0742497518658638,
0.020248742774128914,
-0.023715659976005554,
0.015349090099334717,
-0.012580199167132378,
0.051937248557806015,
-0.05521935597062111,
-0.013231471180915833,
-0.03387782722711563,
0.01755976863205433,
0.02885378897190094,
0.05653198063373566,
0.030287161469459534,
0.0434391088783741,
-0.05554656311869621,
-0.017551017925143242,
0.0340874008834362,
0.012853809632360935,
0.033219367265701294,
0.018901847302913666,
0.018749581649899483,
-0.03181510046124458,
-0.006431254092603922,
-0.05579417943954468,
0.021467212587594986,
-0.02658875659108162,
-0.02003602683544159,
-0.02504963055253029,
0.03464217483997345,
-0.012271549552679062,
-0.014706199057400227,
0.007701100781559944,
-0.003607325255870819,
-0.009462788701057434,
0.005993001628667116,
-0.04943760111927986,
-0.021103670820593834,
-0.0710468590259552,
0.020726555958390236,
-0.012703701853752136,
-0.06164048612117767,
-0.0558486133813858,
0.014761869795620441,
-0.01064977515488863,
-0.01679297536611557,
-0.006713356357067823,
-0.02989226020872593,
-0.01568499580025673,
0.04782863333821297,
0.012482689693570137,
-0.0717313289642334,
0.07883071154356003,
0.010649866424500942,
0.02206992357969284,
0.010834025219082832,
-0.021597182378172874,
0.028307808563113213,
0.028811167925596237,
-0.030904026702046394,
0.02049199678003788,
-0.06036710366606712,
-0.007896754890680313,
0.027174320071935654,
-0.055765166878700256,
0.0012588227400556207,
0.017816951498389244,
-0.0025330211501568556,
-0.004599675070494413,
0.01025116816163063,
0.09601414948701859,
0.000854235899168998,
-0.050737831741571426,
0.0324057936668396,
0.03146298602223396,
0.03590351715683937,
-0.006727107800543308,
-0.060460157692432404,
0.04171014949679375,
-0.0212045069783926,
-0.04526864364743233,
-0.02198665775358677,
-0.018684862181544304,
-0.016925636678934097,
0.02035944163799286,
-0.02273039147257805,
-0.065872922539711,
0.003213614923879504,
-0.00948753859847784,
-0.0302621778100729,
0.023410668596625328,
0.015963098034262657,
-0.03454951196908951,
-0.051194846630096436,
0.01741301640868187,
0.036654502153396606,
-0.0007751234224997461,
0.004552400205284357,
-0.015817301347851753,
0.0054597859270870686,
-0.013680641539394855,
0.010579186491668224,
0.03184603527188301,
-0.009015611372888088,
-0.016876745969057083,
0.021662628278136253,
-0.02498895488679409,
-0.004586677998304367,
0.01929089054465294,
0.009275888092815876,
-0.03766687214374542,
0.022831548005342484,
0.029707131907343864,
0.0331999696791172,
0.028717095032334328,
-0.010848760604858398,
0.03540137782692909,
0.017229827120900154,
0.01690121367573738,
0.023985963314771652,
-0.03317954018712044,
0.0496002733707428,
-0.011228224262595177,
0.006962610874325037,
-0.009720777161419392,
0.03184400871396065,
-0.0373036153614521,
0.08526534587144852,
-0.023234665393829346,
0.023891720920801163,
0.014418961480259895,
0.01885661669075489,
-0.03637892007827759,
0.010419062338769436,
-0.04575550556182861,
0.05363844707608223,
-0.03305329382419586,
0.07992006093263626,
-0.007911239750683308,
-0.012870701029896736,
-0.017651408910751343,
-0.041020285338163376,
0.031661100685596466,
0.06659064441919327,
-0.0029025261756032705,
0.0024486263282597065,
-0.024887559935450554,
-0.001959856366738677,
0.03147618845105171,
-0.031644925475120544,
-0.019884929060935974,
0.07380147278308868,
-0.004899374209344387,
-0.06855777651071548,
0.04099398851394653,
0.012417962774634361,
-0.013515847735106945,
0.04779021814465523,
-0.02355743944644928,
0.024771761149168015,
0.03005802631378174,
0.026696713641285896,
0.0013600242091342807,
-0.005003893282264471,
0.015308625996112823,
-0.05438420549035072,
-0.03825840353965759,
0.03255706652998924,
0.005452036391943693,
-0.035651061683893204,
0.02578413113951683,
-0.039217256009578705,
-0.004159979987889528,
0.036463573575019836,
-0.0220592450350523,
0.043225113302469254
] |
1
Les 1 et 2 de l'article 269
du code général des impôts (CGI) distinguent le fait générateur de la taxe sur la valeur ajoutée (TVA) de son exigibilité.
Le fait générateur de la taxe se définit comme le fait par lequel sont réalisées les conditions
légales nécessaires pour l'exigibilité de la taxe.
L'exigibilité se définit comme le droit que le Trésor public peut faire valoir, à partir d'un
moment donné, auprès du redevable pour obtenir le paiement de la taxe.
En principe, le fait générateur de la taxe et son exigibilité interviennent au même moment.
Cependant, ce principe comporte un certain nombre de dérogations.
La notion d'exigibilité de la taxe présente un intérêt essentiel pour l'application de l'impôt
puisque c'est l'exigibilité qui détermine la période (mois, trimestre, etc.) au titre de laquelle le montant des opérations imposables doit faire l'objet d'une déclaration. De même c'est le moment où
la taxe applicable aux biens ou services acquis, livrés à soi-même ou importés, devient exigible qui détermine la date à laquelle le droit à déduction prend naissance chez l'utilisateur de ces biens
ou services.
En revanche, le fait générateur n'est utilisé, en pratique, que pour déterminer le régime
applicable en cas de changement de législation.
10
Le fait générateur et l'exigibilité de la TVA dépendent essentiellement de la nature des
opérations réalisées.
À cet égard, le présent titre distingue plusieurs catégories d'opérations :
- les livraisons de biens meubles corporels (chapitre 1,
BOI-TVA-BASE-20-10) ;
- les prestations de services (chapitre 2,
BOI-TVA-BASE-20-20) ;
- les acquisitions intracommunautaires de biens (chapitre 3,
BOI-TVA-BASE-20-30) ;
- les règles particulières (chapitre 4, BOI-TVA-BASE-20-40) ;
- la modification de l'exigibilité de la TVA à la suite d'une option (chapitre 5,
BOI-TVA-BASE-20-50). | Bulletin officiel des finances publiques - impôts | BOI-TVA-BASE-20 | https://bofip.impots.gouv.fr/bofip/1463-PGP.html/identifiant=BOI-TVA-BASE-20-20190807 | 2019-08-07 00:00:00 | e20c31ffb3c595ce8f389928ecac37a328d2fb37591923dc7572830510751415 | [
-0.03245582804083824,
0.03581428900361061,
0.022528396919369698,
0.0065342700108885765,
0.006679648999124765,
-0.026611097157001495,
-0.04649397358298302,
0.01952768862247467,
0.04257350414991379,
-0.0379025973379612,
-0.011993159539997578,
-0.007330596912652254,
-0.055808890610933304,
-0.046902380883693695,
0.004032614640891552,
0.037461984902620316,
0.09084485471248627,
0.009920456446707249,
0.004227818921208382,
-0.02157638594508171,
0.07035241276025772,
0.0449206717312336,
-0.021219950169324875,
0.062191206961870193,
-0.003299122443422675,
0.02511332370340824,
0.017826857045292854,
-0.10757511854171753,
-0.12104843556880951,
0.04400824010372162,
-0.03495469689369202,
-0.008838238194584846,
0.008128155022859573,
-0.029519252479076385,
0.004922570660710335,
-0.04555626958608627,
0.04063532501459122,
0.021425863727927208,
-0.017830414697527885,
0.03605078160762787,
0.02819175086915493,
0.024282298982143402,
0.025013187900185585,
0.02795366384088993,
0.009563006460666656,
0.00023617038095835596,
-0.09374111145734787,
0.10278113186359406,
-0.020578591153025627,
0.05177650973200798,
0.01041397638618946,
0.04247795790433884,
-0.034082889556884766,
0.009894045069813728,
-0.03558884561061859,
0.059386540204286575,
-0.09140361845493317,
-0.02173423580825329,
0.09846138209104538,
-0.036576930433511734,
0.004024356137961149,
-0.002638839650899172,
-0.035179682075977325,
-0.04394945874810219,
-0.027349449694156647,
-0.08972860872745514,
0.012705057859420776,
-0.015569271519780159,
0.07897403091192245,
0.060875795781612396,
-0.04131094366312027,
0.012834938243031502,
0.008891880512237549,
0.00157887430395931,
0.0028961123898625374,
-0.0006321695982478559,
-0.0290242787450552,
0.02760639414191246,
0.041437260806560516,
0.05724446475505829,
0.03367587924003601,
-0.011687057092785835,
0.009349017404019833,
0.02640974521636963,
-0.011887659318745136,
0.0014888514997437596,
0.022102560847997665,
-0.022105718031525612,
-0.03257269784808159,
0.025995828211307526,
0.0249510258436203,
0.0026957099325954914,
-0.061835337430238724,
0.039175160229206085,
0.01664908044040203,
0.061436399817466736,
-0.03920441493391991,
-0.030317747965455055,
0.0685962364077568,
0.015220751985907555,
-0.04153946414589882,
0.029784565791487694,
0.003318805480375886,
0.0029878714121878147,
0.029690755531191826,
-0.056740500032901764,
-0.017843719571828842,
0.04169989377260208,
-0.056962668895721436,
0.005551040638238192,
-0.053959302604198456,
0.018478253856301308,
-0.033649832010269165,
-0.041524216532707214,
-0.0674295574426651,
0.06576584279537201,
-0.019796498119831085,
0.01249717641621828,
0.005439097993075848,
0.03883522003889084,
-0.018256230279803276,
-0.012231453321874142,
-0.0225120410323143,
0.020030532032251358,
-0.07470262795686722,
-0.05971995368599892,
-0.022340642288327217,
-0.035957951098680496,
-0.028680570423603058,
-0.01004810817539692,
-0.0024623761419206858,
0.005274289753288031,
-0.07468294352293015,
-0.0035195399541407824,
0.0035683326423168182,
-0.022233353927731514,
0.055561259388923645,
0.014602904208004475,
0.026075422763824463,
-0.03016919642686844,
-0.05017979070544243,
-0.035743143409490585,
-0.02092788554728031,
0.01268332451581955,
0.0035896594636142254,
0.025041254237294197,
-0.03426559641957283,
-0.0772051215171814,
0.04810043051838875,
-0.05696273222565651,
-0.06353355944156647,
0.03415009379386902,
0.011427197605371475,
-0.025733869522809982,
0.030634311959147453,
-0.004400333389639854,
0.03777109831571579,
0.04274139180779457,
0.06351562589406967,
-0.03243350237607956,
0.029124855995178223,
0.04349597916007042,
0.02248959429562092,
-0.03575144708156586,
-0.058537375181913376,
-0.013003360480070114,
-0.0006753816269338131,
0.018758833408355713,
-0.015133310109376907,
0.049875594675540924,
-0.0754711925983429,
0.02084498107433319,
0.0020178649574518204,
-0.0032491376623511314,
-0.006035755854099989,
-0.03454142063856125,
-0.04751601442694664,
0.07074378430843353,
-0.041807327419519424,
0.05120886117219925,
-0.007073564454913139,
-0.12642373144626617,
0.044426850974559784,
0.015511821024119854,
0.04920235276222229,
0.04152429476380348,
-0.031116535887122154,
-0.07552067935466766,
0.008117815479636192,
-0.014819121919572353,
-0.018808787688612938,
-0.057435043156147,
-0.06299309432506561,
0.019823523238301277,
0.060226839035749435,
-0.055416639894247055,
-0.03726278617978096,
0.013592973351478577,
0.023636844009160995,
-0.04932704195380211,
-0.01880963332951069,
0.011945604346692562,
-0.0993841364979744,
0.02231268212199211,
-0.016322683542966843,
-0.020020557567477226,
-0.010368822142481804,
-0.02975306287407875,
-0.012347166426479816,
-0.03637775033712387,
0.06667402386665344,
0.020760148763656616,
-0.03806936740875244,
0.06126062199473381,
-0.04307832196354866,
-0.036754537373781204,
-0.04030755162239075,
-0.002364724176004529,
0.05441344156861305,
-0.014268246479332447,
0.029888151213526726,
-0.023861495777964592,
-0.07176897674798965,
-0.020456599071621895,
0.07589693367481232,
-0.003052385989576578,
-0.0017933882772922516,
0.009084644727408886,
0.013813953846693039,
-0.005507279187440872,
0.0161062590777874,
-0.06067098677158356,
0.016158469021320343,
0.023329701274633408,
0.006771790329366922,
0.01685684733092785,
0.013926703482866287,
0.03531644865870476,
-0.07428701967000961,
0.03973071649670601,
0.007363154552876949,
-0.000019202650946681388,
0.03772778809070587,
-0.04452642425894737,
0.07700998336076736,
-0.050010427832603455,
0.022922948002815247,
-0.02090694010257721,
-0.029023973271250725,
0.05493064597249031,
-0.03385457769036293,
0.05343585088849068,
-0.07680526375770569,
0.007434077560901642,
0.014177942648530006,
-0.02597793936729431,
0.029215985909104347,
0.026765910908579826,
-0.03099502995610237,
-0.030238661915063858,
-0.008619122207164764,
0.006302925758063793,
-0.0072656008414924145,
-0.0718548521399498,
0.018867898732423782,
-0.06943967193365097,
0.08067580312490463,
0.02874741330742836,
-0.008023543283343315,
0.01445605419576168,
0.012856632471084595,
-0.03167523071169853,
-0.03235260024666786,
0.035937968641519547,
-0.04094396159052849,
-0.027415938675403595,
-0.014003990218043327,
-0.007004228886216879,
0.013039606623351574,
-0.020549260079860687,
0.05380002036690712,
-0.0252049770206213,
0.030503399670124054,
-0.010411894880235195,
-0.009421016089618206,
0.04713203385472298,
0.0381661131978035,
-0.04519836977124214,
-0.03666653856635094,
0.006095647346228361,
-0.022435324266552925,
0.03071175329387188,
0.014005105011165142,
0.09463489055633545,
0.015970461070537567,
-0.026703333482146263,
-0.014939839951694012,
0.00952599011361599,
-0.014771309681236744,
0.0026612805668264627,
-0.030796963721513748,
0.005045020021498203,
-0.010974320583045483,
-0.008500203490257263,
-0.00016899642650969326,
-0.012043713591992855,
0.0032534205820411444,
-0.013672213070094585,
-0.065465547144413,
0.020698731765151024,
0.028026700019836426,
-0.010772774927318096,
-0.012836202047765255,
-0.014924069866538048,
0.03488914296030998,
0.01663004606962204,
0.0252649188041687,
-0.0004072660522069782,
0.01026150118559599,
-0.0015867772744968534,
-0.03256987780332565,
0.053116973489522934,
-0.006286593619734049,
0.005286209285259247,
0.015152913518249989,
-0.001198943005874753,
0.008460058830678463,
0.019583266228437424,
-0.07138742506504059,
0.0014469217276200652,
0.00672773877158761,
0.012232114560902119,
0.031710706651210785,
-0.03950473666191101,
0.0073129599913954735,
0.03613469749689102,
-0.007325144950300455,
-0.06478838622570038,
0.005872375797480345,
0.03290248662233353,
-0.004285096190869808,
-0.03546547517180443,
-0.05457441881299019,
0.00788062997162342,
0.043180935084819794,
-0.04324500635266304,
0.03814142942428589,
0.009047340601682663,
0.0390239842236042,
-0.024861134588718414,
0.02334878034889698,
0.017854010686278343,
0.10613779723644257,
0.027419336140155792,
0.03391601890325546,
-0.058602944016456604,
0.005808714777231216,
0.025749098509550095,
-0.038996122777462006,
-0.010041018016636372,
-0.017545297741889954,
0.004489329643547535,
0.01777387037873268,
0.02027761936187744,
-0.004592583514750004,
-0.03653709590435028,
0.0053308336064219475,
0.031155642122030258,
-0.024345671758055687,
0.02769574336707592,
0.03755992278456688,
0.04963928833603859,
0.006703532300889492,
0.028422629460692406,
-0.05111470818519592,
0.01351055409759283,
-0.010819731280207634,
0.006939059589058161,
0.004295745398849249,
0.016016792505979538,
0.010880942456424236,
0.010273820720613003,
0.025966240093111992,
-0.02478758804500103,
0.0037572220899164677,
-0.013757833279669285,
0.05571780353784561,
0.0028991743456572294,
-0.017821338027715683,
0.021310554817318916,
-0.030244402587413788,
-0.032494839280843735,
0.032327670603990555,
0.010868243873119354,
0.026383399963378906,
0.01787308230996132,
-0.004923793487250805,
0.023501498624682426,
0.0020930932369083166,
0.04221440851688385,
-0.023879889398813248,
0.037027012556791306,
0.07256297022104263,
0.0065584913827478886,
0.007870337925851345,
-0.002146167913451791,
0.06765851378440857,
-0.01340676099061966,
-0.0007903067744337022,
0.007806419860571623,
0.055343061685562134,
-0.017172308638691902,
-0.021679021418094635,
-0.029979316517710686,
-0.01588304154574871,
0.0420435294508934,
0.007345331832766533,
0.0446898527443409,
0.1429462730884552,
-0.00929163582623005,
0.02067846991121769,
0.024223867803812027,
0.017819032073020935,
-0.03795229643583298,
-0.029464706778526306,
0.0050985245034098625,
0.052442632615566254,
0.04378534480929375,
0.009367764927446842,
-0.02605651691555977,
0.010321804322302341,
0.003235753858461976,
-0.06319362670183182,
-0.047200337052345276,
-0.047382842749357224,
0.02258293330669403,
-0.04230586066842079,
0.021068161353468895,
0.02400103770196438,
0.03662214055657387,
-0.011852995492517948,
0.038882508873939514,
0.03274031728506088,
-0.05341815575957298,
0.001381724257953465,
0.005268632899969816,
0.010909629054367542,
0.03198620676994324,
-0.008798095397651196,
0.023011602461338043,
-0.026709718629717827,
-0.0028636958450078964,
-0.07267343997955322,
-0.030604930594563484,
-0.006388403940945864,
0.03319697827100754,
-0.0617779940366745,
0.009001783095300198,
-0.02259528450667858,
0.026461653411388397,
-0.006847019772976637,
0.04550432413816452,
-0.02738557569682598,
0.03088948503136635,
0.0215238519012928,
-0.029207812622189522,
0.010747311636805534,
0.018041053786873817,
0.05332021787762642,
0.02013138309121132,
0.029318349435925484,
0.032250721007585526,
-0.007520411629229784,
-0.047290876507759094,
0.04284617304801941,
0.007389353588223457,
-0.010912847705185413,
0.007212282158434391,
-0.004979438614100218,
-0.009527156129479408,
-0.017692070454359055,
0.013908056542277336,
-0.03842821717262268,
0.01269692275673151,
0.01044144295156002,
0.002748826751485467,
-0.04379646107554436,
-0.06747696548700333,
-0.030345888808369637,
0.03470076248049736,
0.013783136382699013,
-0.02652573026716709,
0.03340502828359604,
-0.00469345785677433,
0.004315486177802086,
0.08988513052463531,
-0.006977332290261984,
-0.03361951559782028,
0.024043159559369087,
0.04671354219317436,
-0.042158909142017365,
-0.019282501190900803,
0.009588561952114105,
-0.021978728473186493,
0.03216124325990677,
-0.042217496782541275,
0.048429954797029495,
0.028935354202985764,
0.04148232564330101,
0.04008800536394119,
-0.04559380188584328,
-0.0015920838341116905,
-0.02788097783923149,
0.007794494740664959,
0.021326277405023575,
0.01582145504653454,
-0.03846177086234093,
0.12222233414649963,
0.03260595723986626,
0.001996211940422654,
0.022525085136294365,
-0.05383717641234398,
-0.010672394186258316,
0.019093278795480728,
0.029805932193994522,
-0.01626468449831009,
0.028530869632959366,
0.07157827913761139,
0.029967796057462692,
0.08066561818122864,
-0.03568648546934128,
0.049990665167570114,
0.02595515549182892,
-0.013500112108886242,
-0.021571246907114983,
0.03844977915287018,
-0.009167792275547981,
0.0761490985751152,
0.007499549072235823,
-0.01914682239294052,
0.06927692145109177,
-0.017931044101715088,
-0.0014387500705197453,
-0.029042549431324005,
0.060768626630306244,
-0.055601391941308975,
0.02151883952319622,
-0.009684364311397076,
-0.04386621341109276,
-0.00936049222946167,
0.021262062713503838,
0.09806141257286072,
-0.024945881217718124,
-0.027841033414006233,
-0.04057210311293602,
-0.018225383013486862,
0.025519752874970436,
0.018589532002806664,
-0.006269755773246288,
0.0717158168554306,
0.009628565981984138,
-0.010948916897177696,
-0.00783104170113802,
-0.03252915292978287,
0.006527469959110022,
0.026030918583273888,
-0.004346407484263182,
0.007426631171256304,
-0.0017900422681123018,
0.05434856936335564,
-0.0321783646941185,
-0.055541399866342545,
0.04696635901927948,
-0.04467601329088211,
-0.02125568315386772,
0.0005499252583831549,
-0.018166013062000275,
-0.031160777434706688,
-0.03948143869638443,
0.011210461147129536,
-0.04092232882976532,
0.030209695920348167,
0.007229683455079794,
0.020277943462133408,
-0.022529616951942444,
0.026686668395996094,
-0.04413056746125221,
0.024051770567893982,
0.0017998132389038801,
-0.016354864463210106,
0.05025772750377655,
0.07858831435441971,
0.05116776004433632,
-0.009913599118590355,
-0.006738356780260801,
0.027101080864667892,
-0.039246365427970886,
-0.026080001145601273,
-0.022083230316638947,
-0.004214967135339975,
-0.0139240063726902,
-0.01597694680094719,
0.03168885037302971,
0.007740844506770372,
-0.0172040406614542,
0.05514925718307495,
0.02412000484764576,
-0.040896203368902206,
-0.02079777978360653,
0.015737032517790794,
0.017824379727244377,
0.05407710745930672,
0.010119869373738766,
0.01534018013626337,
0.00529202725738287,
0.016525451093912125,
0.013969759456813335,
0.019257621839642525,
0.011863887310028076,
-0.05283647030591965,
-0.0228645671159029,
0.009467361494898796,
-0.0025736186653375626,
0.013156223110854626,
0.02725873328745365,
0.0048926519230008125,
-0.005725485272705555,
-0.024129388853907585,
-0.0318753607571125,
-0.03724260255694389,
0.006626790855079889,
-0.06574892997741699,
-0.013382408767938614,
-0.07709921151399612,
-0.022332441061735153,
-0.03357452526688576,
-0.048138074576854706,
-0.03070000559091568,
0.005599464289844036,
-0.007609517779201269,
0.0034740653354674578,
0.08113563805818558,
0.019469359889626503,
0.024377411231398582,
0.003042912809178233,
0.029924653470516205,
0.006446781102567911,
0.025764936581254005,
-0.024680854752659798,
0.016606485471129417,
0.012373510748147964,
-0.0037012628745287657,
-0.008003286086022854,
-0.027593648061156273,
0.021921737119555473,
0.029969066381454468,
-0.03636903315782547,
-0.030747756361961365,
0.06417982280254364,
0.07258152961730957,
0.02401406690478325,
-0.011973114684224129,
0.09773270040750504,
0.0016191777540370822,
-0.04568985477089882,
0.02290988713502884,
0.015221835114061832,
-0.015957539901137352,
-0.027173200622200966,
-0.019207540899515152,
-0.014251851476728916,
-0.004031154792755842,
0.029009787365794182,
-0.02904263138771057,
0.012781256809830666,
-0.04112759977579117,
-0.005392046179622412,
-0.04504524543881416,
0.007159128785133362,
0.03245444595813751,
-0.04188787192106247,
-0.031186116859316826,
0.009433528408408165,
-0.00014315932639874518,
-0.015677394345402718,
-0.03786434233188629,
0.0036697620525956154,
0.025396224111318588,
0.004004071466624737,
0.012927974574267864,
-0.0164862759411335,
-0.010454365983605385,
0.044523607939481735,
0.04042511805891991,
0.04209470748901367,
0.0045635593123734,
0.014036036096513271,
0.000741407391615212,
0.01811266504228115,
-0.00661707716062665,
0.009333714842796326,
0.009067639708518982,
0.028292112052440643,
0.04384623095393181,
-0.011005621403455734,
0.0062496415339410305,
0.01582963392138481,
0.0031951931305229664,
0.013624455779790878,
0.023350998759269714,
0.04065273329615593,
0.024431971833109856,
-0.026850834488868713,
0.018302928656339645,
-0.020865393802523613,
0.005991420708596706,
-0.06417543441057205,
0.011749422177672386,
0.02130098268389702,
0.06089875102043152,
-0.02755945362150669,
0.011809694580733776,
-0.02919032983481884,
0.012934433296322823,
-0.0643489882349968,
0.018176443874835968,
-0.022399794310331345,
0.057181164622306824,
0.00632297620177269,
0.04304227977991104,
0.0035011647269129753,
-0.002297082217410207,
-0.024279991164803505,
-0.022693123668432236,
0.0366540253162384,
0.012561745941638947,
0.012118641287088394,
-0.012288564816117287,
-0.026488276198506355,
-0.06587070226669312,
0.030738692730665207,
-0.023622868582606316,
-0.032698359340429306,
0.06380641460418701,
-0.0340496189892292,
0.00537217129021883,
0.04514877498149872,
0.016253188252449036,
-0.03936135396361351,
0.035603657364845276,
0.0012283527757972479,
0.022432571277022362,
-0.003468365641310811,
0.016976144164800644,
0.014844055287539959,
0.0036577489227056503,
-0.0016493061557412148,
-0.005816467106342316,
0.06789318472146988,
0.0026403856463730335,
-0.04783882200717926,
-0.07872559875249863,
0.09130731970071793,
0.04523516073822975,
-0.041809529066085815,
-0.003231811337172985,
0.005853026174008846,
0.012769943103194237
] |
Question :
Quels sont les revenus à prendre à prendre en considération par les propriétaires d’immeubles classés monuments historiques ou inscrits à l’inventaire supplémentaire, procurant ou non des revenus, pour le plafonnement de l’impôt sur la fortune immobilière (IFI) prévu par les dispositions de l’article 979 du code général des impôts (CGI) ?
Réponse :
1- Les immeubles classés monuments historiques ou inscrits à l’inventaire supplémentaire ne procurant pas de revenus
La réponse ministérielle Marini n° 01928, J.O. du Sénat du 3 avril 2008, rendue en matière d'impôt de solidarité sur la fortune (ISF) est transposable en matière d'impôt sur la fortune immobilière (IFI). Il en résulte qu'un immeuble classé monument historique ou inscrit à l’inventaire supplémentaire ne procurant pas de revenus ne permet pas de réaliser des déficits catégoriels fonciers et, par conséquent, les charges foncières assumées par le propriétaire de cet immeuble ne peuvent pas être déduites des revenus pris en considération pour le calcul du plafonnement d'IFI.
2- Les immeubles classés monuments historiques ou inscrits à l’inventaire supplémentaire procurant des revenus
En application des dispositions de l’article 979 du code général des impôts (CGI), le second terme de comparaison pour déterminer le plafonnement de l'IFI est constitué par 75 % des revenus mondiaux soumis à l'impôt sur le revenu (IR) en France réalisés en N-1, nets de frais professionnels, après déduction des seuls déficits catégoriels dont l’imputation est autorisée par les dispositions de l’article 156 du CGI, auxquels s’ajoutent les revenus exonérés réalisés la même année en France et à l’étranger. A cet égard, il est rappelé que les dispositions de l’article 979 du CGI sont d’interprétation stricte.
Les dispositions du 3° du I de l’article 156 du CGI prévoient que le déficit foncier constaté par le propriétaire d’un immeuble classé monument historique ou inscrit à l’inventaire supplémentaire est admis en déduction du revenu global sans limite de montant. L’excèdent éventuellement constaté constitue un déficit global qui est imputable sur le revenu global des six années suivantes inclusivement.
Ainsi, l'excédent de déficit foncier réalisé en N qui n'a pas pu être totalement imputé sur le revenu global généré cette même année devient un déficit global en N+1 et non un déficit catégoriel dont l’imputation est permise par l’article 979 du CGI sur le revenu de l’année N+1 pour le calcul du plafonnement d'IFI.
Par conséquent, en N+1, le revenu pris en considération pour la détermination du plafonnement d'IFI ne tiendra pas compte de l’imputation du déficit global qui aura été effectuée sur le revenu global soumis à l’IR.
Cette position a été confirmée par la Cour de cassation dans deux arrêts rendus par la chambre commerciale (Cass. Com., 14 décembre 1999, n° 97-16774 et Cass. Com., 18 avril 2000, n° 97-18186) en matière d'ISF et transposables en matière d'IFI, lesquels ont rappelé que le second terme de comparaison du plafonnement d'ISF ne vise pas les revenus tels qu’ils sont retenus pour le calcul de l'IR, c’est-à-dire que les règles visant à la détermination de l'IR et de l'ISF sont indépendantes.
Document lié :
BOI-PAT-IFI-40-30-10 : PAT - IFI - Calcul de l'impôt - Plafonnement - Modalités d'application du plafonnement | Bulletin officiel des finances publiques - impôts | BOI-RES-PAT-000020 | https://bofip.impots.gouv.fr/bofip/11552-PGP.html/identifiant=BOI-RES-PAT-000020-20210309 | 2021-03-09 00:00:00 | 8def5c329d1135f8ae66f81d8b38bef94d878619787ff5f44a4845ebff2e27c8 | [
-0.10751983523368835,
-0.03877762705087662,
-0.030316082760691643,
0.02429765649139881,
-0.05380469560623169,
-0.06878221780061722,
-0.04469055309891701,
0.07475893944501877,
0.0024774305056780577,
-0.0706334263086319,
0.007144480012357235,
-0.006459842901676893,
-0.0685243308544159,
-0.0076486193574965,
-0.025039680302143097,
-0.0011983258882537484,
0.06625615805387497,
0.03757661208510399,
-0.049679577350616455,
0.017257506027817726,
0.05303020030260086,
0.06561315804719925,
-0.005203550215810537,
0.030811339616775513,
-0.057798296213150024,
0.04697144404053688,
0.052060339599847794,
-0.09240435808897018,
-0.01519774366170168,
0.013738280162215233,
-0.005984897259622812,
-0.03637736663222313,
0.002263215836137533,
0.004134209826588631,
0.028334107249975204,
-0.08166824281215668,
0.03941555321216583,
0.025679931044578552,
-0.029014430940151215,
-0.005661460105329752,
-0.030014296993613243,
0.027537547051906586,
0.02776017226278782,
0.0334845706820488,
-0.00854925625026226,
0.0520671084523201,
-0.040430888533592224,
0.0983676090836525,
-0.05514953285455704,
0.07755403965711594,
-0.009350447915494442,
0.04383201152086258,
0.030295180156826973,
0.003184276632964611,
-0.014950498938560486,
-0.03757791593670845,
-0.12793312966823578,
0.05189438909292221,
0.06290550529956818,
-0.05157214775681496,
-0.04976866766810417,
-0.0010930938879027963,
0.005484238266944885,
0.0020980590488761663,
0.000491616316139698,
-0.06976724416017532,
0.01963106542825699,
-0.02256016805768013,
0.09071231633424759,
0.058648351579904556,
0.0034616405609995127,
0.03443856164813042,
0.0020563891157507896,
0.018222706392407417,
0.05376441776752472,
0.06783688068389893,
0.030974024906754494,
0.013376534916460514,
0.03431783989071846,
0.002641319530084729,
0.04073452949523926,
0.0022239210084080696,
-0.013413774780929089,
0.039100997149944305,
-0.005169139709323645,
0.021070308983325958,
0.004957626108080149,
0.0054223486222326756,
0.008966310881078243,
0.012355873361229897,
-0.0011423113755881786,
0.02632090635597706,
-0.07939266413450241,
0.019301963970065117,
0.019278256222605705,
0.0549674928188324,
-0.006407867651432753,
0.011529281735420227,
0.06845735013484955,
-0.0029844685923308134,
-0.0845268964767456,
-0.02311643958091736,
0.01507343165576458,
0.03269451856613159,
0.01620056852698326,
-0.02311665564775467,
0.02958226390182972,
-0.004935576114803553,
-0.040969934314489365,
0.062457721680402756,
-0.018746856600046158,
-0.006570145487785339,
-0.06142124906182289,
-0.008271102793514729,
-0.040822867304086685,
0.046376876533031464,
0.0106190275400877,
-0.019312864169478416,
0.03329350799322128,
0.06613896787166595,
0.002087678760290146,
-0.011350811459124088,
-0.018774595111608505,
0.031032340601086617,
-0.0774201899766922,
-0.03713075816631317,
-0.015231546945869923,
0.0022260784171521664,
-0.038542505353689194,
-0.00749045517295599,
0.009988551028072834,
0.04526914656162262,
0.001565226586535573,
-0.0549556165933609,
-0.05204330012202263,
0.011428234167397022,
0.04972517490386963,
0.021740715950727463,
0.049373701214790344,
-0.03747708350419998,
-0.09007783979177475,
0.016355575993657112,
-0.0269311610609293,
0.0165555402636528,
-0.049589790403842926,
0.0163058340549469,
-0.014240952208638191,
-0.05329867824912071,
0.00992848165333271,
-0.01523265428841114,
-0.07286634296178818,
0.014611783437430859,
0.07355619221925735,
-0.03463735058903694,
0.024531524628400803,
0.0094000780954957,
-0.022450298070907593,
0.03494889289140701,
-0.050233542919158936,
-0.032128043472766876,
0.045833975076675415,
0.06309681385755539,
0.03522450104355812,
0.009483208879828453,
0.028286000713706017,
-0.052469827234745026,
0.00453982874751091,
0.010685650631785393,
0.02479836717247963,
0.010014982894062996,
-0.04874672368168831,
-0.007609304040670395,
0.018754860386252403,
-0.0354715920984745,
-0.0396745465695858,
-0.06454998254776001,
0.015420840121805668,
-0.026053249835968018,
-0.042941443622112274,
0.08695263415575027,
-0.006682530511170626,
-0.05048314481973648,
-0.009053299203515053,
-0.035383015871047974,
0.06012137979269028,
0.09098128229379654,
0.008648736402392387,
-0.02202170342206955,
0.002287444192916155,
-0.0008766413084231317,
-0.02760637365281582,
0.01737355999648571,
-0.04393545165657997,
0.007792111486196518,
-0.021699994802474976,
-0.060635022819042206,
0.016385361552238464,
0.02634059078991413,
0.04842047393321991,
0.07856154441833496,
-0.036835696548223495,
0.00031562260119244456,
-0.0006029272335581481,
-0.0065879737958312035,
-0.01859595812857151,
-0.03560416400432587,
-0.006332961842417717,
-0.008063622750341892,
-0.09494807571172714,
0.04137694463133812,
0.03702458739280701,
0.0468449667096138,
0.011251774616539478,
0.007250617258250713,
-0.005182316992431879,
-0.024501167237758636,
-0.019976960495114326,
-0.0006980127654969692,
0.0222223661839962,
0.011525304988026619,
-0.027493342757225037,
-0.04121919721364975,
-0.042428627610206604,
-0.042700670659542084,
0.05281466618180275,
0.016816675662994385,
-0.034529924392700195,
0.010320932604372501,
0.009056664071977139,
-0.04818703234195709,
-0.029748383909463882,
-0.004219084978103638,
0.05676570534706116,
-0.015611125156283379,
-0.006635755766183138,
-0.013134554959833622,
-0.035903748124837875,
-0.040150292217731476,
-0.06425796449184418,
-0.005757295060902834,
0.004921703599393368,
-0.022253062576055527,
0.003828121582046151,
-0.01757350005209446,
0.05435295030474663,
-0.032738957554101944,
-0.0011399240465834737,
-0.012768697924911976,
-0.002462739124894142,
0.022576788440346718,
-0.02244245633482933,
0.04145428538322449,
-0.10767466574907303,
0.019900426268577576,
-0.022954314947128296,
-0.03018067590892315,
-0.004816403146833181,
-0.015496497973799706,
0.0032609824556857347,
-0.06863077729940414,
-0.015789112076163292,
-0.0034692594781517982,
-0.0013638007221743464,
0.02190098911523819,
0.0005906567675992846,
-0.0844348892569542,
0.014086824841797352,
0.06299269944429398,
0.02581675909459591,
-0.032996661961078644,
-0.051089655607938766,
0.04619038850069046,
0.001232375274412334,
0.02477285824716091,
0.016643773764371872,
-0.0175003744661808,
-0.01613575406372547,
-0.04483163356781006,
0.061634376645088196,
-0.0006888470961712301,
-0.001665815943852067,
0.008751126006245613,
-0.018006157130002975,
0.0009679759386926889,
-0.022478263825178146,
0.019729288294911385,
0.0004906072281301022,
-0.039463452994823456,
0.04368329793214798,
0.05555498227477074,
-0.02929461933672428,
-0.00631249463185668,
-0.02430877462029457,
0.060999590903520584,
-0.001390840276144445,
-0.0009898570133373141,
0.018554911017417908,
0.05604371055960655,
-0.003788229078054428,
-0.03964349254965782,
-0.020447377115488052,
-0.036225575953722,
0.06015392392873764,
-0.0008494355133734643,
0.01944488286972046,
-0.030990218743681908,
-0.0008317678002640605,
0.018156306818127632,
-0.053996749222278595,
0.015404146164655685,
0.019251631572842598,
0.032631825655698776,
0.0050993310287594795,
-0.04179444909095764,
-0.04340872913599014,
0.03070918843150139,
0.028598731383681297,
0.00575582031160593,
-0.04563970863819122,
-0.006915572099387646,
-0.003853339934721589,
0.0765419527888298,
0.03834732994437218,
-0.00007486727554351091,
-0.014853092841804028,
-0.019702734425663948,
-0.053018566220998764,
-0.014593066647648811,
-0.00805666670203209,
-0.006454636342823505,
0.010133781470358372,
0.013629140332341194,
0.04373229667544365,
-0.048506420105695724,
0.01210902538150549,
-0.0003324663848616183,
0.10826975107192993,
-0.014010271988809109,
0.025083892047405243,
0.028689047321677208,
0.03932242467999458,
-0.04696907848119736,
-0.044652123004198074,
0.013483025133609772,
0.023606764152646065,
-0.04912213608622551,
0.057181183248758316,
0.047083307057619095,
-0.021496085450053215,
-0.01714881882071495,
-0.010712157003581524,
-0.06682676821947098,
-0.0044113639742136,
0.06507254391908646,
0.00872594304382801,
-0.08981127291917801,
-0.006784332450479269,
0.032557617872953415,
-0.06886301189661026,
0.010771466419100761,
0.008257622830569744,
-0.05919257178902626,
-0.019654791802167892,
0.010546360164880753,
0.02161947265267372,
0.03137576952576637,
-0.01626015268266201,
0.04939381405711174,
-0.05660160630941391,
0.04522065818309784,
-0.0509786419570446,
-0.022661693394184113,
0.002855128375813365,
0.021367989480495453,
-0.060758236795663834,
-0.00964771956205368,
-0.012355847284197807,
0.0056670657359063625,
0.013295559212565422,
-0.04105702415108681,
0.006837553344666958,
-0.016721168532967567,
0.0655026063323021,
-0.010967199690639973,
0.024982277303934097,
0.034505169838666916,
-0.011104400269687176,
-0.035723645240068436,
-0.027498938143253326,
-0.01597762107849121,
-0.01088777743279934,
-0.007976282387971878,
0.000871265830937773,
0.011266068555414677,
0.010540137067437172,
-0.016409162431955338,
0.04828251153230667,
0.07327474653720856,
-0.0035485427360981703,
0.008350107818841934,
-0.02031882293522358,
0.07331043481826782,
0.002797603840008378,
0.058402374386787415,
0.027802255004644394,
0.020312359556555748,
-0.016979120671749115,
-0.04609433561563492,
-0.04579492658376694,
0.03187400847673416,
0.039780426770448685,
0.0063916463404893875,
0.07934076339006424,
-0.024529514834284782,
-0.003656215500086546,
0.012387823313474655,
0.020473027601838112,
-0.010487152263522148,
0.10856156796216965,
0.04663863405585289,
0.014903952367603779,
0.034307219088077545,
0.008140305057168007,
-0.04080827534198761,
-0.033996276557445526,
-0.005746905226260424,
0.0553375743329525,
0.044201113283634186,
-0.033914826810359955,
0.020022360607981682,
0.0036908991169184446,
0.051758795976638794,
-0.044672127813100815,
-0.02582431212067604,
-0.06775867193937302,
-0.06173747405409813,
-0.014132709242403507,
-0.043600816279649734,
0.02287556603550911,
-0.013094822876155376,
-0.015680978074669838,
0.04477468132972717,
0.010767814703285694,
-0.06958085298538208,
0.04816469922661781,
-0.011070211417973042,
-0.013227918185293674,
0.0408087857067585,
0.01793152280151844,
0.04156424477696419,
-0.04756435379385948,
0.020266598090529442,
-0.005875897128134966,
0.04143811762332916,
0.06073373183608055,
-0.018340857699513435,
-0.0409066416323185,
0.05248894542455673,
-0.03345375508069992,
0.03151377663016319,
-0.02747151255607605,
-0.012764858081936836,
0.0053206379525363445,
0.0029620102141052485,
0.0406719446182251,
0.03432817757129669,
-0.0029977273661643267,
0.033025044947862625,
-0.0006399924168363214,
0.01509634219110012,
0.018788166344165802,
0.05199211835861206,
0.014215917326509953,
-0.019289487972855568,
-0.01778421550989151,
0.019893789663910866,
0.026921574026346207,
0.06376896798610687,
0.015857046470046043,
0.019521702080965042,
-0.014874845743179321,
0.03611024096608162,
-0.018273966386914253,
0.04492802172899246,
-0.047068119049072266,
0.027548307552933693,
-0.019118532538414,
-0.01341275405138731,
-0.018135949969291687,
-0.008854586631059647,
0.02969004213809967,
0.045668065547943115,
-0.014265114441514015,
0.030739078298211098,
0.039923228323459625,
0.07777152955532074,
-0.010708180256187916,
-0.002319767139852047,
0.017969708889722824,
0.041336994618177414,
-0.04003901034593582,
0.03882281109690666,
-0.004054313991218805,
-0.013705077581107616,
0.041913457214832306,
-0.007208383176475763,
0.04218902438879013,
-0.006182125303894281,
-0.006816884968429804,
-0.013660749420523643,
-0.04435918107628822,
0.011717562563717365,
0.0034747389145195484,
0.02653351239860058,
0.08293582499027252,
0.014713793061673641,
-0.030906617641448975,
0.002242377493530512,
-0.003655373817309737,
0.010346022434532642,
-0.015428954735398293,
0.010231475345790386,
0.003685941221192479,
0.034954626113176346,
-0.008601510897278786,
-0.060700513422489166,
0.05266593024134636,
0.04511311650276184,
0.029413806274533272,
0.009105022065341473,
0.00793944951146841,
0.00345282768830657,
0.01747802458703518,
-0.01041406486183405,
0.03567042201757431,
-0.02683502808213234,
0.011508182622492313,
0.037825386971235275,
0.008870755322277546,
-0.00810127891600132,
0.008459051139652729,
0.0012543650809675455,
0.023419221863150597,
-0.03700084239244461,
-0.014380679465830326,
0.05923481658101082,
0.044712264090776443,
-0.024958185851573944,
-0.00975396391004324,
-0.05059536173939705,
0.05402790382504463,
0.03810221329331398,
-0.007823830470442772,
-0.036597106605768204,
-0.05457036569714546,
-0.030366914346814156,
-0.0026480513624846935,
-0.008732280693948269,
-0.0014829415595158935,
0.000007672383617318701,
-0.00566663034260273,
-0.027868974953889847,
-0.006095797289162874,
0.004363431129604578,
0.05418866500258446,
0.03375398367643356,
-0.0004230713821016252,
-0.026309160515666008,
0.004409309942275286,
-0.0018944948678836226,
-0.025838395580649376,
0.1356491595506668,
-0.02659389190375805,
-0.030723663046956062,
-0.041116878390312195,
-0.012552390806376934,
0.0017180955037474632,
-0.021057909354567528,
-0.01285585854202509,
0.004619342274963856,
0.019127732142806053,
0.0061012813821434975,
-0.023024722933769226,
0.020245712250471115,
-0.0007080886280164123,
0.03310878574848175,
-0.03821273893117905,
0.05097382515668869,
0.023212488740682602,
-0.012288292869925499,
-0.049464672803878784,
0.061375606805086136,
0.018039468675851822,
0.019385335966944695,
0.028664687648415565,
-0.01293176133185625,
-0.013147611171007156,
-0.02320804074406624,
-0.02590015158057213,
0.007092952728271484,
-0.009475762955844402,
-0.013259662315249443,
-0.02521423064172268,
-0.02125641331076622,
-0.014353605918586254,
0.03471451997756958,
-0.010298331268131733,
-0.01702464185655117,
-0.022340647876262665,
-0.004465433768928051,
-0.03982646390795708,
-0.010862033814191818,
0.019689098000526428,
0.010447091422975063,
0.00009063029574463144,
0.018158309161663055,
-0.05001739040017128,
-0.038817353546619415,
0.012858480215072632,
-0.004472499247640371,
-0.010196365416049957,
-0.01288143265992403,
0.013001852668821812,
-0.017620766535401344,
0.047095127403736115,
0.024490155279636383,
0.00026558947865851223,
-0.015159043483436108,
-0.06862485408782959,
-0.0411483570933342,
-0.014279360882937908,
-0.01805161125957966,
-0.018487822264432907,
-0.033325355499982834,
-0.01828034035861492,
-0.07993663102388382,
0.020948676392436028,
-0.004607166163623333,
-0.04276116564869881,
-0.00207667239010334,
-0.0002446896687615663,
-0.037069037556648254,
-0.0014505120925605297,
0.005095773842185736,
0.04093436524271965,
0.048036128282547,
0.014640466310083866,
0.02907223254442215,
-0.02932041510939598,
0.01037768367677927,
0.0029259042348712683,
-0.01049797236919403,
0.018620340153574944,
0.029196562245488167,
0.0038240617141127586,
-0.03606070578098297,
-0.020888278260827065,
-0.0090458570048213,
0.027440881356596947,
0.028318073600530624,
0.012407533824443817,
0.02593393065035343,
0.045761588960886,
-0.057132311165332794,
-0.04473298788070679,
0.02106335386633873,
0.02640480548143387,
0.06548474729061127,
-0.03127049282193184,
-0.01512527372688055,
-0.03977556154131889,
-0.0271588321775198,
-0.0022603576071560383,
-0.05076523870229721,
-0.007697914727032185,
0.02652885392308235,
0.000735604960937053,
0.006467986851930618,
-0.02510705776512623,
0.024728858843445778,
0.013877238146960735,
-0.01381520926952362,
-0.05356688052415848,
0.008533366955816746,
-0.03663398325443268,
-0.010375959798693657,
0.05833816155791283,
0.003344357945024967,
0.025573059916496277,
0.005894879810512066,
-0.005114053376019001,
0.0012627115938812494,
0.013243773952126503,
0.011522797867655754,
0.036073315888643265,
0.027602698653936386,
0.022362936288118362,
-0.04396107420325279,
0.06184760108590126,
0.01248293649405241,
0.025128073990345,
-0.016628447920084,
-0.026758568361401558,
0.040680836886167526,
0.03513073921203613,
0.002994890557602048,
0.03918783366680145,
0.029830897226929665,
0.0042433906346559525,
0.03388167917728424,
0.02107086591422558,
0.038957320153713226,
0.08809670805931091,
0.01232890971004963,
-0.03990764915943146,
0.008711379021406174,
-0.03832009807229042,
0.035937678068876266,
0.04040668532252312,
0.008243477903306484,
0.07729337364435196,
0.02135266363620758,
0.030014952644705772,
0.016110489144921303,
-0.0349629744887352,
0.018405117094516754,
-0.036829687654972076,
0.07781932502985,
-0.007929562591016293,
0.02461017668247223,
0.014407276175916195,
0.025850506499409676,
-0.025544332340359688,
-0.006907204166054726,
0.015860334038734436,
-0.0732211247086525,
-0.026251517236232758,
-0.06141623109579086,
-0.020900484174489975,
-0.0427943579852581,
0.015978259965777397,
0.005650744773447514,
0.09639640897512436,
-0.05934495851397514,
0.02894718013703823,
0.01953040063381195,
0.017055490985512733,
0.018549373373389244,
0.054044902324676514,
-0.024404501542448997,
-0.03284444287419319,
0.01752358116209507,
0.02318689227104187,
0.029907865449786186,
0.05137578025460243,
0.002969098975881934,
-0.011308025568723679,
0.004232463892549276,
0.012802088633179665,
0.007958249188959599,
-0.0032716875430196524,
-0.10292350500822067,
0.042455047369003296,
-0.04347187280654907,
-0.015064218081533909,
-0.01124472264200449,
0.01998262107372284,
-0.04487510770559311
] |
1
L'article 1693 quater B du code général des impôts (CGI) prévoit la possibilité, lorsque plusieurs entreprises, membres d'un même groupe TSN, sont redevables de la taxe sur certains services fournis par les grandes entreprises du secteur numérique (TSN), de désigner une unique entreprise, en tant que « redevable de référence », pour accomplir les formalités déclaratives et de paiement de l'ensemble d'entre elles.
Le recours à cette possibilité est sans incidence sur le calcul des montants des acomptes et de la taxe à acquitter pour chaque redevable.
10
Tant qu’il n’est pas recouru à cette possibilité, l’article 1693 ter du CGI, relatif au groupe de paiement de la taxe sur la valeur ajoutée (TVA) et des taxes assimilées, est pleinement applicable à la TSN. Ainsi, les redevables recourant au régime optionnel prévu à cet article acquittent cette taxe dans les conditions qu'il prévoit au même titre que la TVA et les autres taxes assimilées (BOI-TVA-DECLA-20-20-50).
Lorsqu’il est recouru à la possibilité prévue à l’article 1693 quater B du CGI, l'article 1693 ter du CGI n’est pas applicable à la TSN. Pour l’ensemble des entreprises membres d'un même groupe TSN, la taxe est déclarée et acquittée dans les conditions prévues par l’article 1693 quater B du CGI (III § 110 et suivants), même pour les entreprises relevant d'un groupe de paiement de la TVA et des taxes assimilées constitué conformément à l’article 1693 ter du CGI. Pour ces dernières, la TVA et les taxes assimilées autres que la TSN restent régies par le dispositif optionnel de l'article 1693 ter du CGI.
I. Principe
20
L’option pour le régime de consolidation s’applique à l’ensemble des entreprises membres d'un groupe TSN (III-A § 90 et suivants du BOI-TCA-TSN-10-20) qui sont redevables de la taxe.
Pour que l’option s’applique, il faut que l’ensemble de ces entreprises donnent leur accord pour que le redevable de référence déclare et acquitte la taxe à leur place.
30
Cet accord est formulé par chaque entreprise concernée sur une attestation conforme au modèle établi par l’administration (modèle de rédaction de l’attestation au BOI-LETTRE-000254). Cette attestation est transmise au service des impôts dont il dépend par le redevable de référence lors de la notification de l’option pour le régime de consolidation. Cet accord est valable pour la durée de l’option.
Lorsqu'une entreprise en contrôle une autre, directement ou indirectement, dans les conditions commentées au III-A § 90 et suivants du BOI-TCA-TSN-10-20, la première entreprise peut donner l'accord au nom et pour le compte de l'entreprise contrôlée.
40
Le redevable de référence, désigné pour accomplir les obligations déclaratives et de paiement pour l’ensemble des entreprises redevables du groupe, doit remplir les conditions suivantes :
- être lié directement ou indirectement, au sens du II de l'article L. 233-16 du code de commerce (C. com.), aux autres membres du groupe ;
- être lui-même redevable de la taxe, c'est-à-dire encaisser des sommes au titre des services taxables fournis en France ;
- ne pas être soumis au régime réel simplifié d’imposition prévu à l’article 302 septies A du CGI ;
- ne pas être admis à déposer ses déclarations par trimestre civil conformément au dernier alinéa du 2 de l’article 287 du CGI.
Il peut donc s'agir d'une personne qui n'est pas redevable de la taxe sur la valeur ajoutée (TVA) en France, sans préjudice le cas échéant, des obligations de représentation fiscale.
II. Exercice de l'option par le redevable de référence
50
L’application du régime de consolidation est subordonnée à l’exercice d’une option par le redevable de référence auprès du service des impôts dont il dépend.
A. Prise d'effet de l'option
60
La demande du redevable de référence doit être réceptionnée par le service des impôts dont il dépend l’année précédant le dépôt de la déclaration à partir de laquelle le redevable souhaite effectuer les déclarations et les paiements pour l’ensemble du groupe consolidé de déclaration et de paiement.
Exemple : Si la demande du redevable est réceptionnée par les services des impôts dont il dépend en juillet 2020, l'option prend effet pour les paiements et les remboursements intervenant à compter de la déclaration déposée en avril 2021 au titre de l'année 2020, à l'exclusion des éventuels acomptes acquittés en 2020, mais en incluant les éventuels acomptes acquittés en 2021.
Par dérogation, en application du IV de l'article 1er de la loi n° 2019-759 du 24 juillet 2019 portant création d'une taxe sur les services numériques et modification de la trajectoire de baisse de l'impôt sur les sociétés, pour la taxe due au titre de l'année 2019, si le redevable exerce l'option au plus tard le 31 octobre 2019, celle-ci prendra effet dès la déclaration et le versement de l'acompte intervenant au mois de novembre 2019.
B. Forme de la notification de l'option
70
L’option est notifiée sur le site www.impots.gouv.fr via la messagerie sécurisée disponible dans l'espace professionnel du redevable formulant l'option (démarche : « Je formule une option », rubrique : « TVA et taxes annexes ») à laquelle sera joint un document dématérialisé non modifiable scanné après signature selon le modèle établi par l’administration (BOI-LETTRE-000254).
Elle est accompagnée :
- de la liste des membres du groupe. Cette liste indique pour chaque membre sa désignation, l’adresse de son siège et la répartition du capital.
- des attestations par lesquelles les membres font connaître leur accord pour que le redevable de référence déclare et acquitte à leur place la taxe. Cet accord est formulé sur papier libre selon le modèle établi par l’administration (BOI-LETTRE-000254).
C. Durée de validité de l'option
80
L’option est valable pour une durée minimum de trois ans successifs. Au-delà, elle se poursuit jusqu’à sa renonciation.
90
La renonciation ne peut intervenir qu’à compter de la troisième année suivant celle de prise d’effet de l’option. Elle est formulée et adressée au service des impôts dont dépend le redevable qui exerce l'option initiale via la messagerie sécurisée disponible dans son espace professionnel à laquelle sera joint un document dématérialisé non modifiable scanné après signature selon le modèle établi par l’administration (BOI-LETTRE-000254). Elle prend effet pour les paiements et les remboursements intervenant à compter de la déclaration déposée l’année suivant la réception de la demande de renonciation.
Toute renonciation au régime par un membre du groupe à compter de la troisième année entraîne la cessation du régime de groupe. Le redevable de référence est alors tenu d’en informer le service des impôts dont il dépend avant la date limite de dépôt de la déclaration déposée au titre de l’année où l’un des membres du groupe a transmis sa renonciation (modèle de lettre de cessation du régime de groupe au BOI-LETTRE-000254).
100
Toute entreprise devenant liée directement ou indirectement, au sens du II de l'article L. 233-16 du C. com., à l'un des membres d’un groupe consolidé de déclaration et de paiement est considérée comme ayant donné son accord pour l’option. Si elle ne souhaite pas recourir à ce régime de groupe, une demande de renonciation est formulée dans les conditions prévues au II-C § 90.
Dans cette situation, la durée minimale de trois années n'est pas applicable et il est admis que les acomptes dus postérieurement à cette demande, mais avant la prise d'effet de la renonciation soient déclarés et acquittés séparément par le nouveau membre et par le redevable de référence.
III. Fonctionnement du régime de consolidation
110
L’option pour le régime de groupe prévu à l’article 1693 quater B du CGI entraîne l’obligation pour le redevable de référence d’effectuer l’ensemble des obligations déclaratives et de paiement des membres du groupe redevables de la taxe et entraîne l’inapplication, pour cette taxe, du régime de consolidation prévu à l’article 1693 ter du CGI.
120
Le régime de consolidation n'a aucune incidence sur l'obligation, pour chacun des redevables concernés, de faire accréditer un représentant établi en France conformément au IV de l'article 300 du CGI.
A. Obligations déclaratives du redevable de référence
130
L’exercice de l’option par le redevable de référence entraîne l’obligation pour celui-ci de déclarer la TSN pour l’ensemble des membres du groupe consolidé de déclaration et de paiement. Ces derniers sont quant à eux déchargés de leurs obligations déclaratives pour cette taxe.
Le redevable de référence dépose sa déclaration dans les conditions mentionnées au I-B § 50 à 120 du BOI-TCA-TSN-30-10. Il y inscrit les montants de TSN dus par chaque membre du groupe.
B. Obligations de paiement du redevable de référence
140
Le redevable de référence est, sous réserve des obligations de solidarité, seul tenu au paiement des montants de TSN dus par l’ensemble du groupe à compter de la date de prise d’effet de l’option. Il procède également au versement des acomptes dus par l'ensemble des membres du groupe.
Le solde de la TSN due au titre d’une année par le redevable de référence correspond à la différence positive entre la somme des taxes dues et la somme des acomptes versés au titre de l’année ainsi que des éventuels crédits de taxe.
150
Les crédits et dettes de TSN des différents membres du groupe nés avant l’entrée en vigueur de l’option sont pris en compte pour le calcul de la TSN due par le redevable de référence.
160
Le redevable de référence acquitte les intérêts de retard et pénalités prévus au chapitre II du livre II du CGI en conséquence des infractions commises par les membres du groupe, conformément au V de l’article 1693 quater B du CGI.
170
Le redevable de référence doit également acquitter les pénalités et intérêts de retard en conséquence des infractions qu’il commet (telles que le dépôt tardif de la déclaration par exemple).
180
Chaque membre du groupe autre que le redevable de référence est tenu solidairement avec ce dernier au paiement de la TSN due par l'ensemble des membres du groupe.
Cette solidarité est toutefois limitée au montant des droits et pénalités dont il serait redevable en l’absence de recours à l’option pour le régime de consolidation, à l'exclusion, donc des droits et pénalités dont serait redevable un autre membre du groupe (CGI, art. 1693 quater B, VI).
Lorsque l’option a pris fin, les membres du groupe restent solidaires du paiement de la TSN et des pénalités au titre des années d’appartenance au groupe.
IV. Modifications du périmètre du régime de consolidation
A. Sortie d'un membre
190
Lorsqu’un membre, autre que le redevable de référence, cesse d’être lié, directement ou indirectement, au sens du II de l’article L. 233-16 du C. com., au redevable de référence d'un groupe consolidé de déclaration et de paiement, il cesse, au même moment, d’appartenir à ce groupe. Le redevable de référence en informe le service des impôts dont il dépend via la messagerie sécurisée disponible dans son espace professionnel à laquelle sera joint un document dématérialisé non modifiable scanné après signature selon le modèle établi par l’administration (BOI-LETTRE-000254).
Il est rappelé que, pour la détermination de l'assujettissement d'un redevable donné, l'existence des liens, au sens du II de l'article L. 233-16 du c. com., est appréciée à la date d'intervention du fait générateur, c'est-à-dire le 31 décembre de l'année au titre de laquelle la TSN est due (BOI-TCA-TSN-10). Dès lors qu'un membre cesse d'être lié aux autres membres du groupe en année N avant la date de dépôt de la déclaration de la TSN due au titre de l'année précédente (N-1), il est tenu de déclarer et d'acquitter cette TSN pour son compte à cette date.
Lorsqu’un membre cesse d'être lié aux autres membres d'un groupe en année N, après qu’un ou plusieurs acomptes ont été acquittés pour la TSN due au titre de cette même année, ces acomptes sont imputés lors de la régularisation intervenant en N+1 pour la TSN acquittée par le groupe.
Ce membre déclare et acquitte la TSN due au titre de l’année N, ainsi que l’éventuel acompte dû au titre de l'année suivante dans les conditions qui lui sont applicables.
200
Lorsque le redevable de référence cesse d’être lié aux autres membres du groupe consolidé de déclaration et de paiement, il est mis fin à ce groupe dans les conditions prévues au II-C § 90.
B. Entrée d'un membre
210
Lorsqu’une entreprise n'appartenant pas à un groupe consolidé de déclaration et de paiement devient liée, directement ou indirectement, au sens du II de l’article L. 233-16 du C. com., à un membre d’un tel groupe, cette entreprise, et l'ensemble des entreprises avec lesquelles elle est liée, appartiennent de plein droit à ce groupe, sauf désaccord exprès de l'une de ces entreprises. Dans ce dernier cas, il est mis fin au groupe dans les conditions prévues au II-C § 90.
Le redevable de référence en informe le service des impôts dont il dépend via la messagerie sécurisée disponible dans son espace professionnel à laquelle sera joint un document dématérialisé non modifiable scanné après signature selon le modèle établi par l’administration (BOI-LETTRE-000254).
Il est rappelé que, pour la détermination de l’assujettissement, l’existence des liens, au sens du II de l'article L. 233-16 du c. com., est appréciée à la date d'intervention du fait générateur, c'est-à-dire le 31 décembre de l'année au titre de laquelle la TSN est due (BOI-TCA-TSN-20). Dès lors, lorsqu’une personne devient liée à un groupe en année N, avant la date de dépôt de la déclaration de la TSN due au titre de N-1, elle n’est soumise à aucune obligation déclarative au titre de N-1 pour son entrée dans le groupe.
Lorsque cette intégration intervient en N après qu’un ou plusieurs acomptes ont été acquittés par le nouveau membre pour la taxe due au titre de cette même année, il est tenu compte de ces derniers lors de la régularisation intervenant en N+1 pour la TSN acquittée par le groupe.
Remarque : La fusion-absorption est une situation où la société absorbante vient aux droits et obligations du membre absorbé. Elle se distingue donc des situations d’intégration susmentionnées. La fusion-absorption implique que la TSN sera désormais payée et déclarée selon les conditions s’imposant à la société absorbée, en tenant compte, le cas échéant, du groupe consolidé de déclaration et de paiement auquel elle appartient.
220
Lorsque deux entreprises appartenant chacune à un groupe consolidé de déclaration et de paiement deviennent liées, directement ou indirectement, au sens du II de l’article L. 233-16 du c. com., l'ensemble des entreprises des deux groupes consolidés relèvent alors désormais d'un même groupe TSN. Dans cette situation, l’option pour le régime de consolidation pour ce groupe TSN est formulée dans les conditions prévues au I § 30 auprès du service des impôts dont dépend le nouveau redevable de référence et adressée via la messagerie sécurisée disponible dans son espace professionnel à laquelle sera joint un document dématérialisé non modifiable scanné après signature (modèle de rédaction au BOI-LETTRE-000254). À défaut, il est mis fin à ces groupes consolidés dans les conditions prévues au II-C § 90.
C. Changement du redevable de référence
230
Avec l’accord de l’ensemble des membres, un nouveau redevable de référence peut être désigné en informant les services des impôts dont dépendent l'ancien et le nouveau redevable de référence via la messagerie sécurisée disponible dans son espace professionnel à laquelle sera joint un document dématérialisé non modifiable scanné après signature selon le modèle établi par l’administration (modèle de rédaction au BOI-LETTRE-000254).
Ce changement peut intervenir avant la durée de trois années mentionnée au II-C § 80.
Il ne peut être renoncé au régime de consolidation dans les trois années suivant ce changement.
V. Tableau récapitulatif du régime de consolidation au sein d'un groupe de la déclaration et du paiement
240
Conditions de l'option
Conditions à respecter par le redevable de référence
- entreprise redevable de la taxe, liée directement ou indirectement, au sens du II de l'article L. 233-16 du C. com., à d'autres entreprises redevables de la TSN ;
- redevable ne relevant pas du régime réel simplifié d'imposition en matière de TVA ;
- redevable non admis à déposer ses déclarations de TVA par trimestre civil
Accord de l'ensemble des redevables de la TSN membres du groupe
Conséquences de l'option
Pour le redevable de référence
1) Obligations déclaratives :
- déclaration du solde (N-1) et du premier acompte (N) à l'appui du formulaire n° 3310-A-SD (CERFA n° 10960), annexe à la déclaration de TVA, déposée en avril N ;
- déclaration du second acompte (N) à l'appui du formulaire n° 3310 A-SD, annexe à la déclaration de TVA, déposée en octobre N ;
2) Obligations de paiement :
- deux acomptes payables à l'appui de l'annexe aux déclarations de TVA déposées en avril (1er acompte) et en octobre (2ème acompte) de l'année précédant le dépôt de la déclaration ;
- solde versé à l'appui de l'annexe à la déclaration de TVA déposée en avril de l'année qui suit celle au cours de laquelle la TSN est devenue exigible
3) Date limite de dépôt : dans les mêmes délais que la déclaration de TVA
Obligation de mentionner lors du paiement du solde le montant dû pour chaque membre du groupe
Pour les membres du groupes consolidé de déclaration et de paiement prévu à l'article 1693 quater B du CGI autres que le redevable de référence
Aucune obligation déclarative et de paiement
Chaque membre du groupe est tenu solidairement au paiement de la TSN et le cas échéant aux intérêts de retard et aux pénalités
Pour les sociétés membres d'un groupe de paiement de la TVA et des taxes assimilées constitué conformément à l'article 1693 ter du CGI et du groupe consolidé de déclaration et de paiement prévu à l'article 1693 quater B du CGI
- la TSN est déclarée et payée par le redevable de référence ;
- la TVA et les autres taxes assimilées hors TSN sont déclarées par chacun des membres du groupe et font l'objet d'une déclaration récapitulative et d'un paiement par le redevable de référence
Modalités de l'option
Option déposée via la messagerie professionnelle par le redevable formulant l'option
Date d'effet de l'option
À compter de la déclaration déposée l'année suivant la réception de la demande d'option
Durée de l'option
Au moins trois ans
Renonciation à l'option
Renonciation formulée auprès du service des impôts des entreprises dont dépend le redevable de référence. La renonciation peut être exercée par tout membre du groupe consolidé de déclaration et de paiement
Date d'effet de la renonciation à l'option
À compter de la déclaration déposée l'année suivant l'année de la réception de la demande de renonciation | Bulletin officiel des finances publiques - impôts | BOI-TCA-TSN-30-20 | https://bofip.impots.gouv.fr/bofip/12006-PGP.html/identifiant=BOI-TCA-TSN-30-20-20210408 | 2021-04-08 00:00:00 | b0f0ddb08cb936d189ae0d2091f6cdd25b71320e1414e1a5a33542617b9debfb | [
-0.023212164640426636,
0.05682181194424629,
-0.02303682640194893,
0.007888954132795334,
-0.02876569703221321,
-0.07962825149297714,
-0.036568183451890945,
0.009693389758467674,
0.09070606529712677,
-0.056236568838357925,
-0.018995752558112144,
0.017268413677811623,
0.012104203924536705,
-0.03740397468209267,
-0.058499302715063095,
0.06338386982679367,
0.0626538097858429,
0.022770432755351067,
-0.010028238408267498,
-0.02657337300479412,
0.03668074682354927,
0.05642782151699066,
0.02893807552754879,
0.0029481532983481884,
-0.01399144995957613,
0.0957639291882515,
0.042971424758434296,
-0.07038324326276779,
-0.06778262555599213,
-0.007948208600282669,
-0.014658438973128796,
-0.046192966401576996,
0.06640410423278809,
-0.0063277254812419415,
0.0001911358704091981,
-0.07999980449676514,
-0.0109828170388937,
0.014387011528015137,
-0.048482637852430344,
0.003421245841309428,
0.04155610874295235,
-0.012521674856543541,
-0.027615947648882866,
0.06791295856237411,
-0.03579540178179741,
0.03833823651075363,
-0.08753346651792526,
0.11869952082633972,
-0.016469504684209824,
0.04667728766798973,
-0.0258660726249218,
-0.02633063495159149,
-0.012773478403687477,
0.06341740489006042,
0.012075737118721008,
-0.011016269214451313,
-0.13368743658065796,
0.028306249529123306,
0.07973439246416092,
-0.010670850053429604,
-0.020983388647437096,
-0.0019457992166280746,
-0.007431667298078537,
-0.03913401439785957,
-0.06959251314401627,
-0.04672504588961601,
0.03562001883983612,
-0.07237458974123001,
0.10595563799142838,
0.06747625768184662,
-0.009331347420811653,
0.01760709472000599,
-0.0667237937450409,
0.02816944196820259,
0.021646302193403244,
-0.009787589311599731,
-0.03459548205137253,
-0.006994833704084158,
0.02901902049779892,
0.024439405649900436,
0.010241630487143993,
0.025871047750115395,
0.006874171085655689,
-0.0024034304078668356,
0.0022487288806587458,
-0.016389150172472,
0.0955042615532875,
0.00002146527185686864,
0.0007874756120145321,
0.03374067693948746,
0.013959377072751522,
0.08305926620960236,
-0.008344973437488079,
0.07883170992136002,
0.017168229445815086,
-0.009356094524264336,
-0.05958188697695732,
0.009634114801883698,
0.052064672112464905,
0.019035983830690384,
0.04740406200289726,
-0.015241594053804874,
0.0554191917181015,
-0.005241242703050375,
0.02183818444609642,
-0.035368405282497406,
0.0319465771317482,
-0.08729545772075653,
-0.006534322630614042,
-0.042477816343307495,
-0.05305955559015274,
-0.031967807561159134,
-0.04578617587685585,
-0.022792374715209007,
-0.07593359798192978,
0.04654525965452194,
0.012602507136762142,
0.004072797950357199,
0.025694504380226135,
0.05397889018058777,
0.011466420255601406,
-0.06493618339300156,
-0.06997537612915039,
0.014896380715072155,
-0.05478617548942566,
0.002132125897333026,
0.006168778520077467,
-0.04159700125455856,
-0.060504570603370667,
-0.023342514410614967,
0.04346920922398567,
-0.038155924528837204,
-0.04515577480196953,
-0.029186733067035675,
-0.030925458297133446,
-0.016042275354266167,
-0.004515303764492273,
0.0222533717751503,
-0.0038220894057303667,
-0.020005667582154274,
-0.07599318772554398,
0.005148410797119141,
-0.014365575276315212,
0.03522126376628876,
-0.012264668941497803,
0.01198095828294754,
-0.024563947692513466,
-0.07701991498470306,
0.05031202733516693,
0.005327789578586817,
-0.013848014175891876,
0.02208051085472107,
0.022530950605869293,
-0.06175275892019272,
-0.0010191102046519518,
0.04864468425512314,
-0.0018036904511973262,
0.037056636065244675,
0.001604147837497294,
-0.017273342236876488,
-0.015313479118049145,
0.013332291506230831,
-0.00122037623077631,
-0.010643617250025272,
-0.02875354513525963,
-0.03527064621448517,
0.03210117667913437,
0.04305789992213249,
0.04554068669676781,
-0.018135132268071175,
-0.007718317210674286,
0.06609968841075897,
0.019644638523459435,
-0.03175845742225647,
-0.017501167953014374,
-0.021482588723301888,
0.008061599917709827,
0.04361329972743988,
-0.03843247890472412,
0.09059331566095352,
0.013047582469880581,
-0.06684888899326324,
-0.01770646497607231,
0.027342021465301514,
0.013546808622777462,
-0.02526859939098358,
-0.006246699020266533,
-0.0024935505352914333,
0.0027314135804772377,
0.034187547862529755,
-0.05699244886636734,
-0.020836560055613518,
-0.06709593534469604,
0.0084091080352664,
0.02482443116605282,
-0.024806126952171326,
-0.024150511249899864,
0.020156243816018105,
-0.029437590390443802,
-0.000454906519735232,
0.009002861566841602,
0.023927392438054085,
-0.013415808789432049,
0.02660338580608368,
-0.026270881295204163,
-0.05616306886076927,
-0.028148172423243523,
0.016436340287327766,
0.0375259667634964,
0.01041711587458849,
0.052402470260858536,
-0.0032719646114856005,
0.039427511394023895,
0.041028887033462524,
-0.05975939333438873,
-0.019661864265799522,
-0.04222799465060234,
-0.003329925937578082,
0.05537323281168938,
-0.05932754650712013,
-0.007886259816586971,
-0.04418661445379257,
-0.043377701193094254,
-0.013949552550911903,
-0.013508901000022888,
0.028220444917678833,
-0.05175814777612686,
0.027908656746149063,
0.015480912290513515,
0.07043441385030746,
-0.03230045363306999,
0.020271696150302887,
0.003477338468655944,
0.0013918211916461587,
-0.016604984179139137,
0.02796449512243271,
-0.0011535905068740249,
0.00389085803180933,
-0.012767956592142582,
0.08679591864347458,
0.011737298220396042,
0.03594736009836197,
0.048161983489990234,
-0.01326998881995678,
0.036416105926036835,
-0.0027763082180172205,
-0.0316479317843914,
-0.05322814732789993,
-0.019932879135012627,
0.0554148368537426,
-0.04339435324072838,
0.04537385702133179,
-0.04851020872592926,
-0.035588156431913376,
0.010735133662819862,
-0.0333743616938591,
0.007893607951700687,
0.03172679618000984,
0.03848976641893387,
-0.053879570215940475,
-0.0011138641275465488,
-0.01805243268609047,
0.05589612200856209,
-0.020839596167206764,
0.010881880298256874,
-0.06823747605085373,
0.06198748201131821,
0.03812559321522713,
-0.03332517668604851,
0.008131246082484722,
0.03189171850681305,
0.01450862642377615,
-0.017528170719742775,
0.08927358686923981,
0.00018023473967332393,
0.013014997355639935,
0.01973757892847061,
0.012484771199524403,
0.017996663227677345,
0.04735855385661125,
-0.026664340868592262,
0.014689404517412186,
-0.043256569653749466,
-0.02629067935049534,
-0.02089105173945427,
0.05787660554051399,
0.017874520272016525,
-0.035450395196676254,
-0.013440711423754692,
-0.011332275345921516,
-0.00679731322452426,
0.008703905157744884,
0.014482937753200531,
0.0485289990901947,
0.06346021592617035,
-0.01905720867216587,
-0.068585604429245,
0.04541340097784996,
0.017889121547341347,
0.02109406515955925,
-0.017981719225645065,
-0.05465128272771835,
0.0035582275595515966,
0.038041505962610245,
-0.02854108065366745,
-0.010000325739383698,
-0.028467988595366478,
-0.03785122558474541,
0.012492617592215538,
0.02525683492422104,
-0.07589761167764664,
-0.03716330602765083,
-0.016634883359074593,
-0.028147460892796516,
0.0404525101184845,
-0.01564350724220276,
0.00040879662265069783,
0.005504072178155184,
-0.02991660125553608,
0.03184916824102402,
-0.026810673996806145,
0.0853506475687027,
0.014226601459085941,
0.06295778602361679,
-0.02097253128886223,
-0.023489588871598244,
0.01155282836407423,
0.008818123489618301,
-0.02943704091012478,
-0.03957603871822357,
0.03035353682935238,
0.036346644163131714,
0.0164335984736681,
-0.026237789541482925,
0.009367130696773529,
0.03805554658174515,
-0.0326826348900795,
-0.024159379303455353,
-0.009306433610618114,
0.03713684156537056,
-0.004282504320144653,
-0.019834768027067184,
-0.07025948911905289,
-0.05451852083206177,
0.07755815982818604,
0.014932110905647278,
0.04208190739154816,
-0.03605160862207413,
0.06311989575624466,
0.003333773696795106,
0.00488709844648838,
0.02498420886695385,
-0.017513951286673546,
0.04000132530927658,
0.005194328259676695,
-0.03513336181640625,
-0.008830897510051727,
-0.01881067268550396,
-0.08379208296537399,
0.07281311601400375,
0.04008246213197708,
-0.01187856774777174,
0.026970012113451958,
0.0397832989692688,
-0.022367775440216064,
-0.0026551387272775173,
0.0373503603041172,
-0.007552905473858118,
-0.008496140129864216,
0.03514358773827553,
-0.0005787675618194044,
0.02414431795477867,
-0.018439609557390213,
0.008836562745273113,
-0.011386064812541008,
0.024716747924685478,
-0.0028279204852879047,
0.004624943248927593,
0.014137230813503265,
-0.014919723384082317,
0.012888059951364994,
-0.035823699086904526,
0.019107548519968987,
0.011240916326642036,
0.015762068331241608,
0.009986691176891327,
-0.03279785066843033,
-0.01668633706867695,
0.017767082899808884,
-0.017320532351732254,
0.02376760169863701,
-0.0020369014237076044,
0.00100497726816684,
0.01761828549206257,
-0.0349322110414505,
-0.010831877589225769,
0.0404907688498497,
0.03183968365192413,
-0.03150865063071251,
-0.023177368566393852,
-0.043252695351839066,
0.049315761774778366,
-0.011016428470611572,
-0.035397082567214966,
-0.04417162388563156,
0.00954106729477644,
0.02946276031434536,
-0.023091496899724007,
-0.026481058448553085,
0.0006761420518159866,
0.03589816018939018,
0.03836245462298393,
0.0620809942483902,
-0.021285589784383774,
0.02168009988963604,
-0.0049139331094920635,
0.002094366354867816,
0.04642780125141144,
0.15822887420654297,
-0.04742411896586418,
0.009034331887960434,
0.07982941716909409,
0.026550348848104477,
-0.03432597219944,
-0.03894612938165665,
-0.019903769716620445,
0.01754787750542164,
0.05569033324718475,
0.03381523862481117,
0.03186063840985298,
-0.05025743693113327,
0.004592859651893377,
-0.012153196148574352,
-0.047460440546274185,
-0.06240784004330635,
-0.06872843205928802,
-0.023172171786427498,
0.020829981192946434,
0.016975805163383484,
0.02376306802034378,
0.003220192389562726,
0.05488307774066925,
0.00870474986732006,
-0.11708585917949677,
0.008478321135044098,
0.006503236945718527,
-0.046994853764772415,
0.0039284611120820045,
0.047661151736974716,
0.03489608317613602,
-0.047817062586545944,
-0.010225489735603333,
-0.07618147879838943,
-0.015946416184306145,
0.001136816805228591,
-0.009559538215398788,
-0.02701101265847683,
0.06325574964284897,
-0.01649513468146324,
-0.004225932527333498,
-0.00359525578096509,
-0.011543168686330318,
-0.030557673424482346,
-0.021235262975096703,
0.014527962543070316,
0.0032068626023828983,
0.035295870155096054,
0.06032125651836395,
0.07024631649255753,
0.01533527672290802,
0.018788814544677734,
-0.005263877101242542,
0.006791359279304743,
-0.006531910039484501,
0.005029734689742327,
0.03080081194639206,
0.03871828317642212,
0.03971754387021065,
-0.015206469222903252,
-0.03702475503087044,
0.01692536473274231,
0.010969827882945538,
-0.013078420422971249,
0.003528181230649352,
0.018923668190836906,
0.01860235631465912,
-0.07278706133365631,
-0.08469574898481369,
0.031397104263305664,
0.005077762994915247,
0.06706418097019196,
0.040742747485637665,
-0.016544543206691742,
-0.0634266808629036,
-0.02049446851015091,
0.06502185761928558,
0.021626858040690422,
0.02377772517502308,
-0.007795610465109348,
-0.036226168274879456,
-0.028577100485563278,
-0.014145026914775372,
-0.02966693416237831,
0.018151506781578064,
0.014995700679719448,
-0.002455039881169796,
0.10404757410287857,
-0.014070592820644379,
0.016017332673072815,
0.0054392134770751,
-0.010869325138628483,
0.009704521857202053,
0.022819632664322853,
-0.018349772319197655,
-0.010629117488861084,
0.005669547710567713,
0.013248905539512634,
0.05349613353610039,
-0.04441046342253685,
0.026521654799580574,
0.07672978937625885,
0.011017659679055214,
-0.04094388335943222,
0.0028865686617791653,
-0.004891376476734877,
-0.04349187761545181,
0.011583252809941769,
0.02155960164964199,
0.012817882001399994,
-0.04951069876551628,
-0.004222671501338482,
0.0042358762584626675,
0.057362012565135956,
0.0044983611442148685,
0.006277949549257755,
-0.0012605958618223667,
0.03293927386403084,
0.02433774806559086,
0.029350630939006805,
-0.009400464594364166,
-0.05804239958524704,
0.014401547610759735,
0.014822118915617466,
-0.006790520623326302,
0.012735385447740555,
0.0037202821113169193,
0.009306822903454304,
-0.008012491278350353,
-0.008998631499707699,
-0.0204924289137125,
-0.0038819988258183002,
0.06217791885137558,
-0.0014615977415814996,
-0.011044704355299473,
-0.0391024686396122,
-0.036353640258312225,
0.00900849886238575,
-0.03281349316239357,
0.005157827399671078,
0.05119285732507706,
0.014119073748588562,
0.0026911271270364523,
0.01687835343182087,
0.0055631110444664955,
0.010630356147885323,
-0.02107630856335163,
-0.0037384035531431437,
0.011326921172440052,
0.036725062876939774,
0.017779972404241562,
-0.021085910499095917,
-0.007941102609038353,
0.07097514718770981,
-0.06243560090661049,
-0.06257227063179016,
0.010731643997132778,
-0.04910434037446976,
-0.019876493141055107,
-0.04211770370602608,
-0.026843558996915817,
-0.0159026850014925,
0.01905723661184311,
0.049888771027326584,
0.0004713440139312297,
0.005152431782335043,
-0.0010741675505414605,
-0.052539974451065063,
0.10703743249177933,
-0.023006219416856766,
0.007045703940093517,
-0.005111730191856623,
0.016375966370105743,
-0.025305762887001038,
-0.06929462403059006,
0.026888003572821617,
0.004435266833752394,
-0.015126735903322697,
-0.02050233818590641,
0.05751590058207512,
0.002748078666627407,
0.027839908376336098,
-0.018712840974330902,
0.003042165655642748,
-0.021547799929976463,
0.032251521944999695,
0.05070827528834343,
0.03428314998745918,
-0.0373830609023571,
-0.043944939970970154,
-0.05128699913620949,
-0.03928196802735329,
0.024962658062577248,
0.011550734750926495,
0.004543396178632975,
-0.0037379576824605465,
0.02686910703778267,
-0.02679801918566227,
-0.013424156233668327,
-0.01488868985325098,
-0.018647989258170128,
-0.05227571353316307,
-0.03092614933848381,
0.05650940537452698,
0.0009763654670678079,
-0.03398904576897621,
0.027798397466540337,
0.027303140610456467,
0.008205370977520943,
-0.011123609729111195,
-0.017039764672517776,
-0.046898141503334045,
-0.014420337975025177,
0.016671257093548775,
-0.046642694622278214,
-0.026090819388628006,
-0.0062480890192091465,
-0.03109271451830864,
-0.038734715431928635,
0.02313333936035633,
0.010386495850980282,
-0.004192686174064875,
0.07147476822137833,
0.032467518001794815,
-0.011659719049930573,
0.04417620226740837,
0.007910961285233498,
0.006497703492641449,
0.014187351800501347,
0.010411728173494339,
0.0072627984918653965,
0.008234878070652485,
-0.017534565180540085,
0.012891514226794243,
-0.04995971918106079,
-0.03417261317372322,
-0.02448827028274536,
-0.02998288720846176,
-0.004445310216397047,
0.03103194199502468,
0.10248047858476639,
-0.025655297562479973,
0.0014365185052156448,
0.049033697694540024,
-0.01641756482422352,
-0.050500720739364624,
0.05974683538079262,
0.035442039370536804,
0.024557145312428474,
0.03692777454853058,
0.0018011756474152207,
0.00022395729320123792,
-0.012613900937139988,
-0.007297849748283625,
-0.04835733398795128,
-0.018005413934588432,
0.021240228787064552,
0.0092301731929183,
-0.03417041525244713,
-0.007401044946163893,
0.00807066261768341,
0.024117514491081238,
-0.008555653505027294,
-0.023229852318763733,
0.013306831941008568,
-0.010207626037299633,
0.03630836680531502,
0.024384064599871635,
0.03614746406674385,
0.0004775908018928021,
-0.010926852934062481,
0.0024094930849969387,
0.006856521591544151,
-0.011046046391129494,
0.0151986014097929,
0.0000329474059981294,
-0.00864130537956953,
0.006984582170844078,
0.017273494973778725,
0.01988143101334572,
0.017569750547409058,
-0.008195310831069946,
-0.02887386456131935,
-0.04493320360779762,
0.020356157794594765,
0.007340257987380028,
-0.02796408347785473,
0.00018046617333311588,
0.0036855139769613743,
0.009231326170265675,
0.026150798425078392,
0.054371681064367294,
0.02478022128343582,
0.012274706736207008,
0.08707255870103836,
-0.015867162495851517,
0.02700931765139103,
-0.038522422313690186,
0.0003462139575276524,
0.02185703068971634,
0.06909025460481644,
-0.02104880101978779,
0.014831955544650555,
-0.05812523141503334,
0.011444269679486752,
-0.03256796672940254,
0.03674762696027756,
0.005604421254247427,
0.060205522924661636,
0.007459151092916727,
0.07230784744024277,
0.050692833960056305,
0.007105074357241392,
-0.00984401348978281,
0.01729632169008255,
0.031045276671648026,
0.01830638200044632,
0.008214366622269154,
-0.030219830572605133,
-0.008050905540585518,
-0.016647344455122948,
0.010963195003569126,
-0.021833160892128944,
0.047492921352386475,
-0.008131813257932663,
-0.03100648708641529,
0.009158662520349026,
0.038738057017326355,
0.030654145404696465,
0.03477010130882263,
-0.021717512980103493,
-0.014305210672318935,
0.015529874712228775,
-0.0013806544011458755,
0.007309996522963047,
0.04674016311764717,
0.027859771624207497,
-0.00465791393071413,
-0.03367535024881363,
0.005214550066739321,
0.0238263588398695,
0.015460488386452198,
-0.010135501623153687,
0.0074408892542123795,
0.017158133909106255,
-0.037382084876298904,
-0.01834992505609989,
-0.010640019550919533,
-0.025679675862193108
] |
Le 1° du III de l'article 29 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 supprime l'exonération temporaire des bénéfices provenant de cultures agréées des exploitations agricoles situées dans les départements d'outre mer, codifiée à l'article 76 bis du code général des impôts, pour les revenus provenant de terrains dont la première affectation aux cultures agréées n'a pas eu lieu au 30 juin 2020.
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-BA-GEO-10 | https://bofip.impots.gouv.fr/bofip/3586-PGP.html/identifiant=BOI-BA-GEO-10-20210421 | 2021-04-21 00:00:00 | 4e243bc5e9a886c490609056b85d008756e2bbc2a21412d589053cb025f998c1 | [
-0.019395994022488594,
0.030242934823036194,
-0.05383237078785896,
0.04071604833006859,
-0.043133046478033066,
-0.022954395040869713,
-0.07651147246360779,
0.03645000979304314,
-0.020019827410578728,
-0.013186771422624588,
0.027283215895295143,
0.02637595124542713,
0.03032013773918152,
0.023713968694210052,
-0.06191293150186539,
-0.0032940588425844908,
0.10171498358249664,
0.05855875834822655,
0.01305940467864275,
0.04772137850522995,
0.10325426608324051,
0.005209328606724739,
0.012816001661121845,
0.05471419543027878,
-0.0608917735517025,
0.04148976877331734,
0.0019451131811365485,
-0.05335681140422821,
0.0015415714588016272,
0.008525329641997814,
-0.07491755485534668,
-0.031665097922086716,
0.05925282463431358,
-0.000025491981432423927,
0.06012197956442833,
-0.07136370241641998,
0.03919549286365509,
-0.0046368930488824844,
0.04126659408211708,
0.01625608280301094,
-0.001070137252099812,
0.029546331614255905,
0.07501807063817978,
0.002233975101262331,
-0.005203896667808294,
-0.016535483300685883,
0.013784900307655334,
0.08831577748060226,
-0.03805973008275032,
-0.014518321491777897,
0.03587142750620842,
-0.007266025058925152,
0.046200938522815704,
0.0017317348392680287,
0.07028952986001968,
0.021919626742601395,
-0.05114854872226715,
0.021531732752919197,
0.03991088271141052,
-0.05443190410733223,
0.0384572334587574,
-0.00309944711625576,
-0.004812967497855425,
0.04531067982316017,
-0.026304258033633232,
0.013083811849355698,
0.02137654460966587,
-0.06296645104885101,
0.07090821862220764,
-0.016922496259212494,
-0.011808410286903381,
0.03391546383500099,
-0.01979926787316799,
0.039132487028837204,
-0.028633100911974907,
0.06733307987451553,
-0.016873562708497047,
0.023325210437178612,
0.012073097750544548,
0.03142489492893219,
-0.05651239678263664,
-0.038877200335264206,
0.028409065678715706,
0.03600218519568443,
-0.0035670457873493433,
0.020783232524991035,
-0.06251701712608337,
0.012167511507868767,
-0.04046856611967087,
0.07838393747806549,
-0.011400834657251835,
0.08968678116798401,
-0.012180636636912823,
0.04127715528011322,
-0.004136151634156704,
0.015635669231414795,
0.006888916715979576,
0.031251732259988785,
0.0302240252494812,
0.017052657902240753,
-0.005546750035136938,
0.06526519358158112,
0.0534399189054966,
-0.010426836088299751,
0.013821129687130451,
-0.0516124852001667,
-0.029022114351391792,
-0.05464207008481026,
-0.0537726916372776,
0.011051541194319725,
-0.037974316626787186,
0.058769457042217255,
-0.05538824200630188,
-0.04724036902189255,
0.005783275235444307,
-0.031371161341667175,
0.047236423939466476,
-0.07554824650287628,
-0.028812777251005173,
0.05570938065648079,
-0.020181866362690926,
-0.01998133398592472,
-0.0552653931081295,
-0.052786052227020264,
-0.12526048719882965,
0.005274546332657337,
0.04829046502709389,
0.012025188654661179,
-0.048104993999004364,
0.024081584066152573,
-0.013379131443798542,
0.030288437381386757,
0.017118016257882118,
-0.03992576524615288,
0.03219219669699669,
0.004401287063956261,
-0.023859579116106033,
0.04202962666749954,
0.019370250403881073,
0.06525251269340515,
-0.06916069984436035,
0.02210262417793274,
-0.10998250544071198,
-0.031115755438804626,
0.02592233382165432,
-0.038747530430555344,
-0.0011002318933606148,
-0.021641835570335388,
-0.0030478432308882475,
-0.06761181354522705,
0.02547585591673851,
0.013032570481300354,
-0.02076207846403122,
-0.0019217043882235885,
0.02064293622970581,
0.029127269983291626,
-0.02561400830745697,
0.06675077229738235,
-0.04249024763703346,
-0.03754996880888939,
0.05704878270626068,
0.0024578236043453217,
-0.019057244062423706,
-0.01282284315675497,
-0.06934123486280441,
0.004197964910417795,
-0.013675864785909653,
0.017109708860516548,
0.05206446349620819,
0.051481928676366806,
-0.02741973102092743,
0.035540930926799774,
0.023523403331637383,
-0.0135562215000391,
-0.0016510325949639082,
-0.002309026662260294,
-0.06768755614757538,
-0.000591962831094861,
-0.048000138252973557,
0.053163349628448486,
-0.038554847240448,
-0.03151640295982361,
0.005857089068740606,
0.02754351869225502,
0.06594519317150116,
0.021858515217900276,
-0.005764066707342863,
-0.03596369922161102,
0.009140949696302414,
-0.02330692484974861,
0.005350902676582336,
0.0036346877459436655,
-0.07313947379589081,
0.012031488120555878,
0.04935978725552559,
-0.04509543627500534,
0.05289088562130928,
0.007918133400380611,
0.03193177655339241,
-0.01946329139173031,
-0.005519091617316008,
0.026158126071095467,
0.04036194831132889,
0.027748262509703636,
-0.008015350438654423,
-0.011437232606112957,
-0.059164080768823624,
0.02671598084270954,
-0.010504097677767277,
-0.04741282016038895,
0.009755447506904602,
-0.03249990940093994,
0.023325053974986076,
0.05290760099887848,
0.02380312606692314,
-0.04532596841454506,
-0.03766891360282898,
-0.02201058715581894,
0.04576367139816284,
0.005909869913011789,
-0.01199389062821865,
-0.014219601638615131,
-0.021617500111460686,
-0.05299123749136925,
-0.008241710253059864,
0.022481918334960938,
-0.018240442499518394,
0.026411589235067368,
-0.012115176767110825,
-0.021632565185427666,
0.013383639045059681,
-0.05788078531622887,
0.05548538267612457,
-0.01996239274740219,
0.0012615183368325233,
-0.02661188319325447,
-0.007665226701647043,
-0.049688104540109634,
0.058163680136203766,
0.042424656450748444,
0.020515726879239082,
-0.03509021922945976,
0.028101585805416107,
-0.004098935984075069,
-0.05021461099386215,
-0.02269350364804268,
-0.03184768930077553,
-0.02115723490715027,
-0.019239312037825584,
0.02463856153190136,
-0.02788006141781807,
0.027003714814782143,
-0.037409696727991104,
0.0010278350673615932,
-0.010861500166356564,
-0.000589309842325747,
0.048117347061634064,
0.00661282055079937,
0.0029285787604749203,
-0.01340504176914692,
-0.04756968468427658,
-0.015143229626119137,
-0.019599884748458862,
0.02777731791138649,
0.02377910166978836,
-0.07633645087480545,
0.05555050075054169,
0.033156462013721466,
0.018707038834691048,
0.026145465672016144,
-0.002393373753875494,
0.03527228161692619,
0.017544500529766083,
0.03958922252058983,
-0.022268520668148994,
-0.015562501735985279,
0.01482086256146431,
-0.02239927090704441,
0.03595372661948204,
-0.0018433427903801203,
-0.008562145754694939,
-0.014362577348947525,
-0.025315919890999794,
-0.02934805303812027,
-0.030472803860902786,
0.023849770426750183,
0.008535108529031277,
-0.009489295072853565,
-0.013457728549838066,
0.04272342473268509,
0.0068560573272407055,
0.002224224153906107,
-0.035220324993133545,
0.05827641859650612,
-0.02882460691034794,
-0.028019774705171585,
-0.07980752736330032,
0.015468515455722809,
0.01654304563999176,
-0.036868441849946976,
-0.03552136570215225,
0.0009936317801475525,
0.04246317222714424,
-0.031323887407779694,
-0.018015025183558464,
-0.0027295390609651804,
-0.00063527119345963,
-0.08162057399749756,
0.005417964421212673,
0.0615859217941761,
0.005465575028210878,
0.019507568329572678,
-0.01106790080666542,
-0.07829789072275162,
0.02325034886598587,
0.05191604793071747,
-0.018989916890859604,
0.011592770926654339,
-0.05033141374588013,
-0.02821408025920391,
-0.03419824317097664,
0.09399113059043884,
-0.01175276655703783,
0.02583317644894123,
-0.08404619991779327,
-0.004915904253721237,
0.03642214462161064,
0.027940263971686363,
-0.010891306214034557,
-0.013038447126746178,
-0.05462264269590378,
0.021280933171510696,
0.0516275092959404,
-0.006492616143077612,
0.033435430377721786,
0.061390046030282974,
-0.021621137857437134,
-0.04611610621213913,
-0.0023215250112116337,
0.027192814275622368,
0.03850977495312691,
0.009608493186533451,
-0.021907979622483253,
-0.01589399203658104,
0.029164869338274002,
0.011645537801086903,
0.05978667363524437,
0.03166733309626579,
0.046896230429410934,
-0.0060591683723032475,
0.026714617386460304,
0.019169799983501434,
-0.03421368449926376,
0.06972058117389679,
-0.008809271268546581,
-0.02737768366932869,
-0.025832679122686386,
0.011227279901504517,
-0.011390291154384613,
0.07981183379888535,
-0.022220926359295845,
-0.02053271047770977,
0.01569385826587677,
0.030065983533859253,
0.07209372520446777,
-0.009619377553462982,
-0.014618289656937122,
-0.0062040057964622974,
-0.035535573959350586,
0.02811061218380928,
0.00219939392991364,
-0.03452590852975845,
0.0019065409433096647,
0.020063616335392,
0.03272214159369469,
0.001639318186789751,
0.03424343839287758,
0.005079944152384996,
0.012619955465197563,
-0.06671370565891266,
-0.004911992233246565,
-0.0379343144595623,
0.05502816289663315,
0.02171025052666664,
-0.0035212947987020016,
0.1037876158952713,
-0.00004264207382220775,
-0.044605404138565063,
0.005531713366508484,
0.014183692634105682,
-0.01761479489505291,
0.004539966583251953,
-0.03877639397978783,
-0.002966516651213169,
0.030832963064312935,
0.022636542096734047,
-0.029692282900214195,
-0.03994058072566986,
0.02482118457555771,
0.007176877465099096,
0.012653631158173084,
-0.01323614176362753,
0.01978924311697483,
0.05343654379248619,
0.04829160124063492,
0.012206231243908405,
-0.0001353396219201386,
-0.09654433280229568,
0.00604216568171978,
0.003930055536329746,
0.06424853950738907,
-0.047636035829782486,
0.0442761555314064,
-0.010838520713150501,
0.03434805944561958,
0.05300730839371681,
0.07361235469579697,
-0.003034732071682811,
0.1377669870853424,
-0.028792569413781166,
0.041526876389980316,
0.03349443897604942,
-0.03334101289510727,
-0.006403441075235605,
0.0023736783768981695,
-0.013086292892694473,
0.05898842588067055,
0.05286959186196327,
0.014275211840867996,
0.0058187623508274555,
-0.010549518279731274,
0.041929859668016434,
-0.0007995279738679528,
0.03323575109243393,
-0.0404631607234478,
0.023687243461608887,
-0.02639547549188137,
0.04265408217906952,
0.00040918774902820587,
-0.012765319086611271,
0.022059081122279167,
0.008989368565380573,
0.007069746498018503,
-0.05992187559604645,
-0.008516454137861729,
-0.010438352823257446,
-0.007591637317091227,
0.032926395535469055,
-0.019611071795225143,
-0.003995287232100964,
-0.0312519371509552,
0.0847453698515892,
-0.04960959032177925,
-0.06173303723335266,
-0.009411223232746124,
-0.00856933742761612,
-0.01993168331682682,
0.02648082748055458,
0.002831153105944395,
-0.0040946537628769875,
-0.023093348369002342,
-0.025832533836364746,
0.04057162627577782,
0.07135988026857376,
0.03110678307712078,
-0.020713234320282936,
0.018366271629929543,
0.014729742892086506,
0.0223261546343565,
0.015319286845624447,
-0.027201969176530838,
0.04718548059463501,
0.010687352158129215,
0.011062003672122955,
-0.02186790481209755,
0.04301881045103073,
-0.009149537421762943,
-0.022289911285042763,
-0.0023303129710257053,
-0.010825466364622116,
0.015597128309309483,
-0.023080112412571907,
-0.03369413688778877,
-0.01761416532099247,
-0.008578271605074406,
0.018905024975538254,
-0.03424106910824776,
-0.04208803176879883,
0.0211997888982296,
0.05865206941962242,
-0.002367977285757661,
0.03257144242525101,
0.0050110104493796825,
-0.004378499463200569,
0.022595934569835663,
0.05419628694653511,
0.022375354543328285,
-0.035598449409008026,
-0.04053251072764397,
0.0044601536355912685,
-0.02307620830833912,
-0.05420014262199402,
-0.01552592497318983,
0.02724926359951496,
0.09130892157554626,
0.003614505985751748,
0.11054009944200516,
-0.033499013632535934,
-0.027593208476901054,
0.0032060127705335617,
-0.009550402872264385,
-0.026483407244086266,
-0.06140866503119469,
-0.04478397220373154,
-0.011758454144001007,
0.0002740856143645942,
-0.019519954919815063,
0.03239826112985611,
-0.0025581803638488054,
-0.0459580235183239,
0.054713256657123566,
-0.006199011579155922,
0.038083478808403015,
0.013131567277014256,
-0.05558858439326286,
-0.01469048298895359,
0.048800256103277206,
0.02455947920680046,
0.03815583884716034,
0.004684708546847105,
-0.006507765501737595,
0.024115391075611115,
-0.008810549974441528,
-0.055919915437698364,
0.005750788375735283,
0.09042399376630783,
0.02618584968149662,
0.029714813455939293,
0.0023494837805628777,
0.025725580751895905,
-0.005882416386157274,
0.023556416854262352,
-0.006740131415426731,
-0.07969576865434647,
0.021344218403100967,
-0.02588355913758278,
0.004627731628715992,
-0.04325055703520775,
-0.032169122248888016,
-0.037629179656505585,
0.10520873218774796,
-0.017339561134576797,
0.009772690013051033,
0.04112699627876282,
-0.050886642187833786,
-0.000007690369784540962,
0.05380043759942055,
0.028835857287049294,
-0.0061693210154771805,
-0.00749531714245677,
0.0381447970867157,
-0.01848236285150051,
0.04236974939703941,
-0.0031568831764161587,
-0.027098599821329117,
-0.021101200953125954,
-0.011783006601035595,
-0.03260578215122223,
-0.009070420637726784,
-0.008368873037397861,
-0.07728599011898041,
0.032409876585006714,
-0.023548206314444542,
0.0020714958664029837,
0.012438151054084301,
-0.001866059028543532,
-0.014165372587740421,
-0.0587313137948513,
-0.03770236298441887,
-0.009937522001564503,
-0.030348744243383408,
0.04803202301263809,
0.0012029829667881131,
-0.02014837972819805,
-0.04932378977537155,
-0.011965399608016014,
-0.013839378021657467,
-0.03297296538949013,
0.01650318130850792,
-0.03197939693927765,
-0.023849084973335266,
-0.013696721754968166,
0.011138439178466797,
-0.034764330834150314,
0.00274889194406569,
0.019299115985631943,
-0.0007516031619161367,
-0.018012771382927895,
0.02651299722492695,
-0.03576580435037613,
0.04815100505948067,
-0.03594416007399559,
0.005572030786424875,
0.011506538838148117,
-0.004191590007394552,
0.050966519862413406,
0.0447855144739151,
-0.05936795100569725,
-0.028566230088472366,
0.06399805098772049,
0.006789679639041424,
-0.017330193892121315,
0.026867063716053963,
0.011492331512272358,
-0.031214430928230286,
-0.012251025065779686,
-0.048200689256191254,
-0.05351351201534271,
-0.0190585944801569,
-0.026046935468912125,
-0.023266345262527466,
-0.01949623040854931,
0.023393500596284866,
0.003450258169323206,
-0.028276018798351288,
0.018985610455274582,
-0.021072255447506905,
-0.007760221138596535,
-0.0399467870593071,
-0.03565134108066559,
-0.010846995748579502,
-0.03216525912284851,
0.014745263382792473,
0.010612063109874725,
0.006797370500862598,
-0.04146568104624748,
-0.01630314253270626,
0.00847538746893406,
-0.05149029940366745,
-0.051528189331293106,
-0.023002613335847855,
0.03635372221469879,
0.027197469025850296,
-0.0051146866753697395,
0.04841215908527374,
0.0034265683498233557,
0.017401814460754395,
-0.025617795065045357,
-0.021801894530653954,
0.015094554983079433,
0.0230396781116724,
-0.03761786222457886,
0.025275418534874916,
-0.03619706258177757,
0.05714525282382965,
-0.012593441642820835,
-0.0017133238725364208,
-0.005513202399015427,
0.08553222566843033,
0.03376972675323486,
-0.00478169834241271,
0.011031351052224636,
0.09556858986616135,
-0.058903325349092484,
-0.04741436243057251,
0.027525637298822403,
0.011306934989988804,
0.06394079327583313,
0.029977116733789444,
0.012163303792476654,
-0.006985493469983339,
-0.022856948897242546,
0.005232027731835842,
-0.015576167963445187,
-0.015761077404022217,
0.06121707707643509,
-0.026446091011166573,
-0.09758070111274719,
-0.027030833065509796,
-0.025202883407473564,
-0.03662408888339996,
-0.026580147445201874,
0.027616819366812706,
0.00917122233659029,
-0.006979362573474646,
0.00849723070859909,
0.0069511448964476585,
-0.02214895933866501,
-0.009212400764226913,
0.022444745525717735,
-0.007607247214764357,
0.03794590383768082,
0.030555855482816696,
0.029888413846492767,
0.037658073008060455,
-0.004946541972458363,
0.025481602177023888,
0.015231389552354813,
0.022462422028183937,
0.008831432089209557,
-0.006193964276462793,
-0.017673078924417496,
0.013863984495401382,
0.0031810677610337734,
-0.00019765316392295063,
0.06474751979112625,
0.04264459013938904,
-0.009697429835796356,
0.0363442525267601,
0.012856394052505493,
0.012249178253114223,
0.05249704420566559,
-0.07075376063585281,
-0.008093352429568768,
-0.006214952562004328,
-0.0036064956802874804,
-0.008060591295361519,
0.008694279007613659,
-0.028410397469997406,
0.02610185742378235,
0.004596438258886337,
0.019472235813736916,
0.05200416222214699,
0.011921822093427181,
-0.01897399313747883,
-0.02222606912255287,
-0.027459297329187393,
0.04382867366075516,
0.012235081754624844,
0.006682673469185829,
-0.000765903911087662,
0.01629495806992054,
-0.05230751633644104,
0.0008924457943066955,
0.00046994572039693594,
0.028003539890050888,
-0.010461714118719101,
-0.03848614543676376,
-0.02044471725821495,
-0.037004563957452774,
0.021484417840838432,
-0.02798551321029663,
0.03951380401849747,
0.017180941998958588,
-0.033862777054309845,
0.027048707008361816,
0.03164047375321388,
0.049583856016397476,
-0.02695777826011181,
-0.002132824854925275,
-0.03139033541083336,
0.012325616553425789,
0.00624945480376482,
0.026394570246338844,
-0.03665566071867943,
0.006026924587786198,
-0.04280998185276985,
-0.0113086411729455,
-0.008952241390943527,
0.044550634920597076,
-0.06745252758264542,
0.021673310548067093,
0.025251071900129318,
-0.038906924426555634,
-0.01917830854654312,
-0.05860881507396698,
0.0697442889213562,
-0.04132160544395447
] |
1
L'article 10 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 a instauré un régime d’autorisation et de conventionnement des professionnels de l’expertise comptable défini à l'article 1649 quater L du code général des impôts (CGI) et à l'article 1649 quater M du CGI.
10
Ce dispositif permet de dispenser de la majoration de leurs revenus non-salariaux professionnels et non-professionnels prévue au b du 1° du 7 de l'article 158 du CGI les contribuables qui font appel aux services d’un professionnel de l'expertise comptable, autorisé à ce titre par l’administration fiscale et ayant signé avec cette dernière une convention.
Le terme de « professionnels de l’expertise comptable » est utilisé pour désigner les experts-comptables, sociétés d’expertise comptables, succursales d'expertise comptable et associations de gestion et de comptabilité.
20
Les dispositions d’application nécessaires à l’entrée en vigueur de ce nouveau dispositif ont été précisées dans le décret n° 2010-297 du 19 mars 2010 relatif au régime d’autorisation et de conventionnement des professionnels de l’expertise comptable prévu aux articles 1649 quater L et 1649 quater M du CGI et l’arrêté du 22 novembre 2016 fixant les modèles de conventions prévues aux articles 371 C, 371 O, 371 Z quater et 371 bis B de l'annexe II au code général des impôts conclues entre les centres de gestion agréés, les associations de gestion agréées, les organismes mixtes de gestion agréés, les professionnels de l'expertise comptable, et l'administration fiscale.
30
Le présent titre a pour objet de préciser les conditions et les modalités de la délivrance de l’autorisation et de la conclusion de la convention avec l’administration fiscale. Par ailleurs, elle explicite les obligations du professionnel de l’expertise comptable liées à la signature de la convention et les conditions à respecter par le client ou l’adhérent qui souhaite éviter l’application de la majoration prévue au b du 1° du 7 de l’article 158 du CGI.
40
En application de l’article 56 de l’ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l’ordre des experts-comptables et réglementant les titres et professions d’expert-comptable, la tutelle des pouvoirs publics sur l’ordre des experts-comptables est exercée par le ministre chargé de l’économie qui, à cet effet, est représenté par un commissaire du gouvernement auprès du conseil supérieur de l’ordre et par un commissaire régional du gouvernement auprès de chaque conseil régional de l’ordre des experts-comptables (CROEC).
La tutelle est exercée en région par les directeurs régionaux des finances publiques des départements chefs-lieux des régions dans lesquelles se situent des CROEC.
50
Par ailleurs, en Guyane et à Mayotte, à défaut de CROEC du fait du nombre de professionnels inscrits, les missions du conseil régional sont dévolues à un comité départemental de l'ordre des experts-comptables (CDOEC) auprès duquel est également nommé un commissaire du gouvernement.
Les développements ci-après relatifs aux commissaires du gouvernement auprès des CROEC s’appliquent donc également aux commissaires du gouvernement auprès des CDOEC de Guyane et de Mayotte.
Le présent titre expose :
- le dispositif relatif à l'autorisation (chapitre 1, BOI-DJC-EXPC-20-10) ;
- le dispositif relatif à la convention (chapitre 2, BOI-DJC-EXPC-20-20) ;
- la lettre de mission (chapitre 3, BOI-DJC-EXPC-20-30) ;
- les obligations du professionnel de l'expertise comptable (chapitre 4, BOI-DJC-EXPC-20-40). | Bulletin officiel des finances publiques - impôts | BOI-DJC-EXPC-20 | https://bofip.impots.gouv.fr/bofip/6124-PGP.html/identifiant=BOI-DJC-EXPC-20-20210512 | 2021-05-12 00:00:00 | f28376afaf153f4bb6c09fd5c3f11b908a713caf8f293791c2d8892c22b3c376 | [
-0.03069908916950226,
0.06843254715204239,
-0.0190313458442688,
-0.018746880814433098,
0.02683117426931858,
-0.03530265763401985,
0.01794838346540928,
-0.0011558281257748604,
0.06504367291927338,
-0.029390105977654457,
-0.08354276418685913,
0.0025420128367841244,
0.0027831243351101875,
-0.013730361126363277,
-0.030302563682198524,
0.05215512216091156,
0.10904137045145035,
0.05210743471980095,
0.020608598366379738,
-0.022670716047286987,
0.04787828400731087,
0.04154200106859207,
-0.014477419666945934,
-0.011871368624269962,
-0.031126298010349274,
0.030401108786463737,
0.01665257103741169,
-0.04830646887421608,
-0.022405948489904404,
0.023520750924944878,
-0.028883805498480797,
-0.013647523708641529,
-0.010927004739642143,
0.017680076882243156,
0.023254383355379105,
0.012273065745830536,
-0.0334031768143177,
0.014324224554002285,
-0.041418179869651794,
0.012942511588335037,
-0.01722726970911026,
-0.004289137199521065,
0.052325375378131866,
0.04545371234416962,
-0.043084826320409775,
0.055977024137973785,
-0.04056429862976074,
0.0849502757191658,
-0.0447312593460083,
0.06926899403333664,
-0.029676472768187523,
0.04136945307254791,
0.03785770758986473,
0.017238985747098923,
0.017293032258749008,
0.031105412170290947,
-0.053665146231651306,
-0.01810455322265625,
0.027070224285125732,
0.016898512840270996,
-0.022521929815411568,
-0.001962957438081503,
0.00010038814070867375,
-0.06732050329446793,
-0.05837216228246689,
-0.03081597574055195,
0.03706349432468414,
-0.02347576431930065,
0.08516765385866165,
0.09618725627660751,
-0.06207652762532234,
-0.023253273218870163,
-0.003593502100557089,
0.06284866482019424,
0.03475642949342728,
0.0703149065375328,
0.008607028052210808,
0.034949205815792084,
-0.02055245451629162,
0.03693141043186188,
-0.06067671254277229,
0.0014877835055813193,
0.019835254177451134,
0.004123228136450052,
-0.015571842901408672,
-0.07736079394817352,
0.0060934885405004025,
-0.011466319672763348,
-0.00818656012415886,
0.049063123762607574,
0.013383978046476841,
0.09271568059921265,
-0.01922367885708809,
-0.007404370699077845,
0.03822777047753334,
0.06707009673118591,
-0.01421141903847456,
-0.0073944092728197575,
0.07312232255935669,
0.008694187738001347,
0.0014080448308959603,
0.0023085058201104403,
0.04094270244240761,
-0.044928498566150665,
0.010316903702914715,
-0.010289115831255913,
-0.02081350050866604,
-0.0533575601875782,
0.0017080694669857621,
0.047313470393419266,
0.023551734164357185,
0.011694291606545448,
-0.06031256541609764,
-0.00517287477850914,
-0.008135838434100151,
0.03841100260615349,
0.016802029684185982,
-0.018613113090395927,
-0.01058719027787447,
0.057213444262742996,
-0.011999092996120453,
0.014108473435044289,
0.02294349856674671,
0.023935288190841675,
-0.11305750906467438,
-0.010147486813366413,
-0.014251535758376122,
0.010884763672947884,
-0.04558179900050163,
0.012466653250157833,
0.13041813671588898,
-0.025850098580121994,
-0.01838354580104351,
-0.034880124032497406,
-0.05539165809750557,
-0.038459450006484985,
-0.030274996533989906,
0.016449326649308205,
-0.018807414919137955,
0.0019280608976259828,
0.014860624447464943,
0.046193577349185944,
0.00002500974733266048,
0.028910106047987938,
0.023081108927726746,
0.06662531942129135,
-0.04126584157347679,
-0.06597655266523361,
-0.0010419778991490602,
-0.058430254459381104,
0.024170303717255592,
0.029619278386235237,
0.038788747042417526,
-0.052231498062610626,
-0.04170412942767143,
-0.0009848624467849731,
-0.025440683588385582,
-0.015701690688729286,
0.007266891188919544,
-0.03134298697113991,
0.030859816819429398,
-0.0059343003667891026,
0.02467758022248745,
0.0006991353584453464,
-0.028842687606811523,
0.0032297936268150806,
-0.035253096371889114,
-0.01728648506104946,
0.07187211513519287,
0.028394225984811783,
-0.07669945806264877,
0.008103029802441597,
0.014885231852531433,
-0.022681888192892075,
-0.01443614810705185,
-0.019968917593359947,
-0.024640223011374474,
0.008039552718400955,
-0.07302550971508026,
0.03754886984825134,
0.014726264402270317,
-0.06226814165711403,
-0.01770886220037937,
-0.05184749513864517,
-0.03465954214334488,
0.04194435104727745,
0.04044516012072563,
-0.002320224419236183,
-0.0012137113371863961,
0.013644058257341385,
-0.06088666617870331,
0.056757185608148575,
-0.04344376549124718,
-0.00988236628472805,
0.02859339863061905,
-0.046618908643722534,
-0.04265216737985611,
0.01644783839583397,
-0.0019981851801276207,
-0.056161362677812576,
0.04808298125863075,
0.04834432527422905,
-0.011606728658080101,
-0.015301700681447983,
-0.015547830611467361,
-0.02932826615869999,
0.02506086230278015,
-0.017711546272039413,
-0.05952468141913414,
-0.03562933951616287,
0.03478212282061577,
-0.0030383621342480183,
0.02894657477736473,
0.08750318735837936,
-0.057680726051330566,
-0.03339876979589462,
-0.008342799730598927,
-0.013350327499210835,
-0.004673448856920004,
-0.021830901503562927,
-0.009546966291964054,
-0.06098972633481026,
-0.03673165664076805,
-0.01796618290245533,
0.0644553005695343,
0.007416063919663429,
-0.018385665491223335,
0.019996918737888336,
-0.030448969453573227,
0.019244151189923286,
0.06985367089509964,
0.06166776642203331,
0.0004179035604465753,
0.01202697679400444,
-0.013267124071717262,
-0.007252071984112263,
-0.02304867096245289,
-0.01360672153532505,
-0.028208866715431213,
0.029015375301241875,
0.04051215946674347,
-0.08134260773658752,
0.02366877906024456,
-0.0289282388985157,
0.05862206593155861,
0.031754858791828156,
-0.06676256656646729,
0.029446909204125404,
-0.01562737300992012,
0.02294919453561306,
-0.005616148933768272,
0.05025758221745491,
-0.04108300432562828,
-0.0072881621308624744,
0.03861773759126663,
-0.05823963135480881,
0.014501882717013359,
-0.02272200398147106,
0.00913958065211773,
0.01605602540075779,
-0.01398483756929636,
-0.01880217157304287,
-0.012148484587669373,
-0.03469118848443031,
0.029011165723204613,
-0.04867754876613617,
0.056647464632987976,
0.06331373751163483,
-0.024173932150006294,
-0.02866102010011673,
-0.006311145611107349,
0.050709716975688934,
-0.009743484668433666,
0.05913887917995453,
-0.009559295140206814,
0.03515409678220749,
-0.09204114228487015,
-0.026146233081817627,
0.02878563292324543,
-0.004753262735903263,
0.06452763825654984,
0.030464839190244675,
-0.022748494520783424,
-0.03328539803624153,
-0.01654963754117489,
-0.007666774094104767,
-0.012031560763716698,
-0.028015071526169777,
-0.023742936551570892,
0.04093419387936592,
-0.03339144214987755,
-0.06461967527866364,
0.00629627937451005,
0.010812084190547466,
0.0011759352637454867,
-0.06888201087713242,
-0.025809964165091515,
0.06791071593761444,
-0.03672339767217636,
0.01568717323243618,
-0.05401783064007759,
-0.013257427141070366,
0.01948968879878521,
0.03628790006041527,
0.008880252949893475,
0.017407245934009552,
-0.04261169955134392,
-0.015292355790734291,
-0.060500048100948334,
0.03905392065644264,
0.017725825309753418,
0.007610755506902933,
-0.0058974772691726685,
-0.07144651561975479,
0.006147447973489761,
-0.05484655126929283,
-0.026115555316209793,
-0.009946838952600956,
-0.04854271188378334,
-0.04208086058497429,
-0.039263397455215454,
0.05376698449254036,
-0.053359370678663254,
-0.02858213521540165,
-0.03426814079284668,
-0.04370368272066116,
0.06366023421287537,
-0.005832491908222437,
-0.03449751064181328,
-0.0002904749126173556,
-0.009936179034411907,
0.030994005501270294,
0.00899819377809763,
-0.011330687440931797,
0.009636570699512959,
0.04914608970284462,
-0.019744060933589935,
0.022850576788187027,
0.0110646802932024,
0.03102485090494156,
0.03610486164689064,
0.04549381136894226,
-0.06801595538854599,
0.0017269710078835487,
-0.005301726516336203,
-0.006860097870230675,
0.044320669025182724,
0.01387842558324337,
0.043610189110040665,
-0.010930359363555908,
-0.00873301737010479,
0.06345964968204498,
0.05745169520378113,
0.04197336360812187,
0.018772171810269356,
0.0031870624516159296,
-0.062228839844465256,
0.008067857474088669,
-0.03258712962269783,
0.01358759868890047,
0.04035000503063202,
-0.016346905380487442,
0.03944884240627289,
0.02253803052008152,
-0.002438630908727646,
0.03835712745785713,
0.001465523149818182,
0.03400099650025368,
0.013293967582285404,
0.027096735313534737,
-0.049828413873910904,
-0.006555443163961172,
-0.03823402151465416,
0.03853703290224075,
-0.03183671832084656,
0.04194711521267891,
0.024247458204627037,
0.0009128329111263156,
0.05167243629693985,
-0.013937016949057579,
0.010529553517699242,
-0.002524239243939519,
-0.028172722086310387,
-0.0677902027964592,
0.000659625104162842,
0.04122235253453255,
-0.039172906428575516,
-0.0003428228956181556,
-0.01865668222308159,
0.00787127111107111,
0.018599411472678185,
-0.007705335970968008,
0.01418787520378828,
0.025054851546883583,
0.03114050254225731,
-0.005421430803835392,
0.04599609971046448,
-0.00991034135222435,
0.009272344410419464,
0.0435214638710022,
-0.015503945760428905,
-0.016002992168068886,
0.05959639698266983,
-0.002596242818981409,
0.03694728761911392,
0.00687507726252079,
0.016664592549204826,
-0.044128187000751495,
-0.05938131362199783,
0.024869147688150406,
0.06251710653305054,
0.05350745841860771,
0.008665350265800953,
-0.020628778263926506,
0.02540583536028862,
0.02609674260020256,
0.004831760656088591,
0.09302841871976852,
0.1476954221725464,
-0.07035022974014282,
0.022498510777950287,
0.020447006449103355,
0.03753193840384483,
0.01391587220132351,
-0.04036689177155495,
0.07383254170417786,
-0.0005895271897315979,
0.03609716519713402,
0.03520045056939125,
0.011065494269132614,
-0.020005248486995697,
0.0005960246780887246,
-0.00020471608149819076,
-0.03290403261780739,
-0.0708242654800415,
-0.046920083463191986,
-0.011228930205106735,
-0.00040209226426668465,
0.025283828377723694,
-0.010205935686826706,
0.050978925079107285,
0.03634265437722206,
0.003700818633660674,
-0.07241993397474289,
-0.02295251004397869,
-0.015311157330870628,
0.04025720804929733,
0.050778042525053024,
0.006866108160465956,
0.010666221380233765,
-0.06410975009202957,
0.037518516182899475,
0.05947377160191536,
0.01570267230272293,
-0.014176257885992527,
0.020596805959939957,
-0.02679644711315632,
0.048709068447351456,
0.0060775973834097385,
0.009410136379301548,
-0.003578525735065341,
-0.02107662335038185,
-0.019746333360671997,
0.0061288317665457726,
-0.026986878365278244,
-0.03841557726264,
0.009816817007958889,
0.030639860779047012,
-0.006354496814310551,
0.0035717422142624855,
0.04894231632351875,
0.029663655906915665,
0.007076295558363199,
0.01808573491871357,
0.006822730880230665,
0.055420082062482834,
0.02322510816156864,
0.0588311031460762,
0.011003115214407444,
-0.002040822058916092,
-0.000597422185819596,
0.009785514324903488,
0.038012340664863586,
0.023335443809628487,
-0.032568685710430145,
-0.007255964912474155,
-0.058833569288253784,
-0.07176175713539124,
0.06479070335626602,
0.05118007957935333,
0.005215806420892477,
0.032499201595783234,
0.02299615927040577,
-0.045559827238321304,
0.008604244329035282,
0.024573931470513344,
-0.02096025086939335,
-0.029423266649246216,
0.04644029214978218,
0.005724737886339426,
-0.007460754830390215,
-0.04834369942545891,
-0.08403611183166504,
0.026912160217761993,
-0.0015242820372805,
-0.031554847955703735,
0.07765810936689377,
-0.009788362309336662,
0.060207195580005646,
-0.05038342624902725,
-0.025094978511333466,
-0.00847441516816616,
0.010723170824348927,
-0.042117659002542496,
-0.02529623545706272,
0.0039167567156255245,
-0.035324905067682266,
0.018944712355732918,
-0.043574217706918716,
-0.0768107920885086,
0.02737373113632202,
0.06069178506731987,
-0.008772690780460835,
0.025524726137518883,
0.029628347605466843,
-0.012140346691012383,
0.05721870809793472,
0.051407840102910995,
-0.01408491563051939,
-0.010378172621130943,
-0.04639558121562004,
0.003590912325307727,
0.03165025636553764,
-0.008107518777251244,
0.014578182250261307,
0.025539489462971687,
0.059618838131427765,
0.004783510230481625,
0.04394066706299782,
-0.019878629595041275,
-0.060989756137132645,
0.022233160212635994,
0.03112419694662094,
-0.007691544946283102,
-0.011304999701678753,
-0.019625825807452202,
-0.0025337536353617907,
-0.03291711211204529,
-0.015721244737505913,
-0.020126979798078537,
0.04116367921233177,
0.021783605217933655,
0.08236443251371384,
-0.0201804768294096,
0.0009590873378328979,
-0.055920034646987915,
0.05044547840952873,
-0.021895386278629303,
0.03562169522047043,
0.07404521107673645,
0.014728943817317486,
-0.008108576759696007,
-0.024381572380661964,
-0.003964939154684544,
0.021161867305636406,
0.006152686197310686,
0.014452059753239155,
0.0001593205233803019,
0.004696015268564224,
0.04080771654844284,
-0.0025419355370104313,
0.023266267031431198,
0.04542505368590355,
-0.05261125788092613,
-0.05227145925164223,
0.014827098697423935,
-0.006310679484158754,
-0.031770478934049606,
-0.008412287570536137,
-0.057559527456760406,
-0.01629626378417015,
-0.0375230573117733,
-0.03052022121846676,
0.02209664322435856,
-0.03644747659564018,
0.008257986977696419,
-0.02243579924106598,
0.06952254474163055,
-0.041983745992183685,
-0.0015748959267511964,
-0.017666228115558624,
0.015775011852383614,
0.03390572592616081,
0.00013599438534583896,
-0.033547863364219666,
0.018156880512833595,
-0.0499967560172081,
-0.01805862970650196,
-0.009769853204488754,
-0.03440718725323677,
0.01049342006444931,
-0.02733607403934002,
0.00209421175532043,
0.005271345842629671,
0.011062039993703365,
0.045515380799770355,
0.012466556392610073,
-0.058340564370155334,
-0.029898835346102715,
0.01069625560194254,
-0.05686746910214424,
0.019253557547926903,
0.02514352649450302,
0.018018413335084915,
0.007247138302773237,
0.013174531981348991,
-0.027551844716072083,
-0.020208030939102173,
-0.04514066129922867,
0.016614452004432678,
-0.02670704387128353,
0.040354710072278976,
0.07255252450704575,
-0.027020791545510292,
-0.009932869113981724,
0.0189451165497303,
-0.032011352479457855,
-0.0165955051779747,
-0.0009387279278598726,
-0.017943939194083214,
-0.027240345254540443,
-0.007821871899068356,
-0.014474987052381039,
0.009381000883877277,
-0.08099488914012909,
-0.0030061539728194475,
-0.01731065660715103,
-0.001598912407644093,
-0.04916147515177727,
0.014080038294196129,
-0.008498634211719036,
0.04717458039522171,
0.046252813190221786,
-0.07887902855873108,
0.04872928187251091,
-0.03639703989028931,
-0.016136467456817627,
0.019963286817073822,
0.02630706876516342,
-0.005725529044866562,
0.028759384527802467,
0.0034896167926490307,
0.0022778226993978024,
-0.03666498512029648,
-0.017979387193918228,
0.012099125422537327,
-0.015670347958803177,
-0.027977479621767998,
0.02800016477704048,
0.05643880367279053,
-0.015632612630724907,
0.029835855588316917,
0.0007471450953744352,
-0.02718164585530758,
-0.048762883991003036,
0.015524803660809994,
0.002163897268474102,
0.05653839558362961,
-0.033431753516197205,
0.004583280999213457,
0.0015396152157336473,
0.03975037485361099,
-0.0622367188334465,
0.015650492161512375,
-0.019382458180189133,
-0.021139005199074745,
-0.0010687395697459579,
-0.011428939178586006,
-0.01766008324921131,
0.005075340159237385,
-0.0223893690854311,
-0.012468993663787842,
0.013355573639273643,
-0.00147132552228868,
-0.04935716837644577,
-0.0031031547114253044,
0.028308222070336342,
-0.009263094514608383,
0.0013668492902070284,
0.009273930452764034,
-0.015824416652321815,
-0.006852905265986919,
0.049141328781843185,
-0.03243565559387207,
0.028169216588139534,
-0.014245153404772282,
0.004376124124974012,
-0.04383014142513275,
0.013341439887881279,
0.039347607642412186,
0.002600783947855234,
-0.043295685201883316,
-0.01235184445977211,
0.05278018116950989,
0.03726928308606148,
-0.0442853607237339,
-0.015640586614608765,
-0.0026601976715028286,
0.024380875751376152,
-0.0368896909058094,
0.023180078715085983,
0.01835489086806774,
0.03741060942411423,
0.05912712216377258,
-0.00694104190915823,
-0.02945723943412304,
0.008788070641458035,
0.004443407990038395,
0.027722423896193504,
0.07583747059106827,
-0.003744842717424035,
0.03272438049316406,
-0.05040058493614197,
0.001733076642267406,
-0.010540296323597431,
0.05276340991258621,
-0.003930187318474054,
0.03597797080874443,
0.03848398104310036,
-0.004651214927434921,
0.049367040395736694,
-0.03594708442687988,
-0.01896219328045845,
-0.022874021902680397,
0.012775289826095104,
0.023454386740922928,
0.06746309995651245,
0.008988830260932446,
-0.005575965158641338,
-0.021738028153777122,
0.014486847445368767,
-0.023534566164016724,
0.015980355441570282,
0.03821353614330292,
-0.07824160903692245,
-0.06506496667861938,
-0.0528876818716526,
0.014412766322493553,
0.05142810568213463,
0.023010632023215294,
-0.022864798083901405,
0.03567279502749443,
0.04619685932993889,
-0.012772111222147942,
-0.02443872205913067,
0.02070474624633789,
0.014982307329773903,
-0.053868141025304794,
0.04445665702223778,
0.02042689174413681,
0.009036008268594742,
-0.05289534479379654,
0.03193311393260956,
-0.01966078206896782,
-0.023128271102905273,
-0.021816274151206017,
0.026809100061655045,
0.030334865674376488
] |
I. Portée de l'adhésion
1
La majoration du résultat prévue au 1° du 7 de l’article 158 du code général des impôts (CGI) est de 25 % jusqu’à l’imposition des revenus de l’année 2019.
L’article 34 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit que cette majoration est de 20 % pour l’imposition des revenus de l’année 2020, de 15 % pour l’imposition des revenus de l’année 2021, et de 10 % pour l’imposition des revenus de l’année 2022.
Elle est abrogée à compter de l’imposition des revenus de l’année 2023.
A. Les centres de gestion agréés
5
L'adhésion d'un commerçant, industriel ou artisan concerne nécessairement l'ensemble des activités de nature industrielle, commerciale ou artisanale exercées, même au sein d'entreprises distinctes, à titre individuel par un même contribuable, quel qu'en soit le lieu d'exercice. Une seule adhésion doit donc être formulée.
10
L'adhésion d'un exploitant agricole concerne l'ensemble des exploitations agricoles de l'intéressé y compris, le cas échéant, sa participation à un groupement agricole d'exploitation en commun.
20
Par ailleurs, l'octroi des avantages fiscaux étant réservé aux adhérents placés sous un régime réel d'imposition, l'adhérent ne pourra en bénéficier que s'il relève de ce régime pour l'ensemble de ses activités.
L'adhésion d'une société concerne l'ensemble de ses établissements.
25
L'adhésion à un centre de gestion agréé (CGA) ou à un organisme mixte de gestion agréé (OMGA) peut s'étendre à des activités accessoires, s'agissant des activités de nature industrielle, commerciale ou artisanale (BOI-BIC-CHAMP-30), ou des activités de nature agricole (BOI-BA-CHAMP-10-40).
B. Les associations agréées
30
L'adhésion d'un membre de profession libérale ou d'un titulaire de charges et offices concerne l'ensemble des activités à caractère libéral exercées par l'intéressé à titre individuel, quel que soit le lieu d'exercice de celles-ci. Ces activités sont définies au II § 60 et suivants du BOI-DJC-OA-20-30-10-10.
40
Toutefois, l'adhésion à une association agréée (AA) peut s'étendre aux profits résultant d'opérations commerciales réalisées à titre accessoire sous réserve qu'elles soient regardées comme une simple extension de l'activité non commerciale (BOI-BNC-CHAMP-10-20).
C. Les organismes mixtes de gestion agréés
45
Conformément aux dispositions de l'article 1649 quater K ter du CGI, les OMGA ont vocation à accueillir l'ensemble des contribuables mentionnés à l'article 1649 quater C du CGI et à l'article 1649 quater F du CGI.
Les précisions exposées pour la portée de la non-majoration à l'égard des adhérents des CGA sont donc applicables aux adhérents industriels, commerçants, artisans ou agriculteurs des OMGA.
De la même manière, les précisions exposées pour la portée de la non-majoration à l'égard des adhérents des AA sont applicables aux adhérents professions libérales et titulaires des charges et offices des OMGA.
D. Le retrait de l'un des deux associés d'une société de fait
50
Les conséquences au regard de l'adhésion varient selon que l'associé devenu unique décide de poursuivre ou non l'activité à titre individuel. Dans la première hypothèse, il doit établir un nouveau bilan, si le régime d'imposition retenu en prévoit la production, et adhérer à titre personnel à un CGA ou à un OMGA, s'il désire bénéficier des avantages fiscaux qui s'y rattachent.
60
En revanche, si l'associé sortant cède ses droits sociaux à un tiers qui devient associé, le retrait ne conduit pas à la dissolution de la société de fait et n'a donc aucune incidence fiscale au niveau de celle-ci. Il s'ensuit que si la société de fait a déjà la qualité d'adhérent à un CGA, les associés bénéficient des avantages fiscaux liés à cette adhésion sans que le nouvel associé ait à adhérer personnellement (RM Bussereau n° 9296, JO AN du 25 mai 1987, p. 3025).
Ces dispositions sont également applicables lorsque la société de fait comprend plus de deux associés.
E. L'exercice en commun d'une activité libérale
70
L'adhésion de la société ou du groupement à une AA ne produit ses effets fiscaux (les conditions légales étant supposées remplies) que sur les résultats sociaux. Elle ne couvre pas l'activité que les membres peuvent aussi exercer à titre individuel ; les résultats de cette dernière n'ouvrent droit aux avantages fiscaux que si le redevable a personnellement adhéré à une AA.
80
Exemple : Un médecin est membre d'une société civile professionnelle et exploite également à titre individuel :
- sa part dans les résultats sociaux ouvre droit au bénéfice de la non-majoration si la société civile professionnelle a adhéré à une AA ;
- le bénéfice retiré de son activité individuelle ne donne lieu au bénéfice de la non-majoration que si le praticien a adhéré à titre personnel à une AA.
1. Retrait ou décès d'un associé
a. Groupements dotés de la personnalité morale
90
Ce départ (ou ce décès) :
- n'a aucune incidence sur la situation des autres membres (à moins qu'il n'entraîne la disparition du groupement ou de la société) ;
- s'accompagne, pour l'associé qui se retire, de la perte des avantages fiscaux à compter du jour de son départ effectif.
100
Si l'associé qui a quitté le groupement ou la société exerce ensuite sa profession à titre individuel, il ne peut bénéficier des avantages fiscaux pour son activité individuelle que s'il adhère, à titre personnel, à une AA (une telle adhésion n'est pas nécessaire lorsque, avant son retrait du groupement, l'associé exerçait déjà une activité à titre individuel et avait adhéré, pour cette dernière, à une AA).
Il dispose alors d'un délai de cinq mois pour que son adhésion puisse produire immédiatement ses effets sur le plan fiscal.
b. Groupements non dotés de la personnalité morale
110
Comme dans les sociétés civiles (qui sont dotées de la personnalité morale), le changement, le retrait ou le décès d'un associé n'entraîne pas, en principe, la dissolution du groupement sauf si l'un des associés demande la dissolution pour « justes motifs » (code civil [C. civ.], art. 1844-7).
La situation est toutefois différente si la société ou le groupement est constitué entre deux personnes.
120
Dans ce cas, en effet, le contrat constitutif de la société en participation ou de la société de fait cesse normalement de produire ses effets dès lors qu'il ne concerne plus qu'une partie (pour les sociétés civiles, la réunion de toutes les parts sociales en une seule main n'entraîne pas la dissolution de plein droit de la société [C. civ., art. 1844-5]). Dans ce cas, les conséquences varient selon que l'associé devenu unique décide de poursuivre ou non l'activité à titre individuel (I-D § 50).
Dans le cas de disparition suivie de la création d'un nouveau groupement, une nouvelle adhésion à une AA est nécessaire pour l'application des avantages fiscaux.
Cette adhésion peut produire immédiatement ses effets lorsqu'elle intervient dans un délai de cinq mois à compter de la création du nouveau groupement.
2. Arrivée d'un nouveau membre ou associé
130
Le nouveau membre ou associé bénéficie de plein droit des avantages fiscaux (si les autres conditions posées pour obtenir ces allégements sont satisfaites).
3. Dissolution du groupement ou de la société
140
Les associés ou membres bénéficient des avantages fiscaux jusqu'au jour où la dissolution devient effective.
S'ils exercent ensuite une activité à titre individuel, ou s'ils fondent un nouveau groupement, une nouvelle adhésion à une AA est nécessaire. Ils disposent alors d'un délai de cinq mois à compter du début de leur nouvelle activité pour que cette adhésion produise ses effets.
Pour les sociétés de fait, se reporter au I-D § 50 à 60.
(145)
II. Exercice ou année de rattachement
A. Principes
150
En vertu de l'article 371 L de l'annexe II au CGI de l'article 371 W de l'annexe II au CGI et de l'article 371 Z quaterdecies de l'annexe II au CGI, les industriels, commerçants, artisans et agriculteurs, d'une part, les membres des professions libérales et les titulaires de charges et offices, d'autre part, susceptibles de bénéficier de la non-majoration, doivent avoir été adhérents d'un CGA, d'une AA ou d'un OMGA pendant toute la durée de l'exercice ou de l'année concernée.
160
Lorsque les conditions visées au II-A § 150 ne sont pas remplies, le bénéfice de la non-majoration est toutefois accordé conformément à l'article 371 L de l'annexe II au CGI, à l'article 371 W de l'annexe II au CGI et à l'article 371 Z quaterdecies de l'annexe II au CGI :
- en cas d'agrément postérieur à l'adhésion, pour l'imposition du bénéfice de l'exercice ouvert depuis moins de trois mois à la date de l'agrément ;
- en cas de première adhésion à un CGA, à une AA ou à un OMGA, pour l'imposition du bénéfice de l'exercice de l'année ou de la période d'imposition commencé depuis moins de cinq mois à la date de l'adhésion ;
- en cas de retrait ou de non-renouvellement d'agrément, pour l'imposition du bénéfice de l'année ou de la période d'imposition ou de l'exercice en cours (II § 50 et suiv. du BOI-DJC-OA-20-40-30-30) ;
- en cas de démission d'un CGA, d'une AA ou d'un OMGA suivie, dans le délai maximum de trente jours à la date de la démission, de l'adhésion à un autre CGA, à une autre AA ou à un autre OMGA.
Pour déterminer, en cas d'agrément postérieur à l'adhésion ou de première adhésion à un CGA, à une AA ou à un OMGA, si un adhérent peut bénéficier ou non de la non-majoration pour un exercice ou une période d'imposition considérée, il convient de se placer, selon le cas, à la fin du troisième ou cinquième mois suivant le début de l'exercice ou de la période d'imposition.
Remarque : En cas d'adhésion par correspondance c'est la date d'envoi au CGA, à l'AA ou à l'OMGA du bulletin d'adhésion dûment signé, le cachet de la poste faisant foi, qui est seule retenue pour l'inscription au registre.
1. Première adhésion à un centre de gestion
170
L'adhésion à un CGA est possible à tout moment.
Toutefois, la première adhésion à un tel centre ne produit immédiatement ses effets sur le plan fiscal que si elle intervient dans les cinq mois de l'ouverture de l'exercice comptable.
En conséquence, la non-majoration peut être pratiquée sur les résultats de l'exercice ouvert l'année de l'adhésion si cette dernière intervient :
- avant le 1er juin, pour les entreprises préexistantes dont l'exercice comptable coïncide avec l'année civile ;
Exemple : Une entreprise dont l'exercice a été ouvert le 1er janvier N adhère à un CGA le 20 mai N, la non-majoration peut être pratiquée sur les résultats de l'exercice N. Elle ne pourrait être pratiquée que sur les résultats de l'exercice N+1 si l'adhésion avait eu lieu après le 31 mai N.
- dans les cinq mois de l'ouverture de cet exercice pour les entreprises préexistantes dont l'exercice comptable ne coïncide pas avec l'année civile ;
Exemple : L'exercice d'une entreprise s'étend du 1er juin N au 31 mai de l'année N+1, l'adhésion a lieu le 16 septembre N, la non-majoration peut être pratiquée sur le résultat de l'exercice N/N+1. Elle ne pourrait l'être si l'adhésion avait eu lieu après le 31 octobre N.
- dans les cinq mois du début de l'activité pour les entreprises nouvelles.
Exemple : Une entreprise commence son activité le 1er février N. Elle peut bénéficier de la non-majoration du résultat de son premier exercice si elle adhère à un CGA avant le 1er juillet N.
2. Première adhésion à une association
180
L'adhésion à une AA est possible à tout moment.
La première adhésion ne produit immédiatement ses effets sur le plan fiscal, pour une année donnée, que si elle intervient dans les cinq mois du début de l'activité.
Exemple : Un membre de profession libérale ouvre un cabinet le 1er mai N. Il ne pourra bénéficier de la non-majoration du bénéfice réalisé au cours de l'année N que s'il adhère à une AA avant le 1er octobre N.
3. Première adhésion à un organisme mixte de gestion
185
Dans la mesure où l'article 371 Z quaterdecies de l'annexe II au CGI précise que les cas prévus aux a, b, c, d et e de l'article 371 L de l'annexe II au CGI et de l'article 371 W de l'annexe II au CGI sont applicables en cas d'adhésion à un OMGA, les précisions apportées au II-A-1 § 170, relatives à la première adhésion à un CGA, sont applicables aux adhérents industriels, commerçants, artisans ou agriculteurs de cet OMGA.
De la même manière, les précisions apportées au II-A-2 § 180 relatives à la première adhésion à une AA sont applicables aux adhérents professions libérales et titulaires des charges et offices d'un OMGA.
B. Exceptions
1. Fonds dépendant de la communauté conjugale exploité successivement par les conjoints
190
Lorsqu'il est établi qu'un fonds de commerce dépendant de la communauté est exploité successivement par l'un et l'autre des époux, l'adhésion à un CGA doit, pour produire des effets fiscaux immédiats, intervenir dans les cinq mois de la reprise de l'activité par le nouvel exploitant (RM Authié n° 04122, JO Sénat du 2 avril 1987, p. 487).
Cette position est également applicable aux adhérents industriels, commerçants ou artisans d'un OMGA.
Lorsqu'un agriculteur prend sa retraite et que l'exploitation est reprise par son conjoint, celui-ci doit être considéré comme poursuivant l'exploitation. Il n'est pas assimilé à un nouvel exploitant en matière de bénéfices agricoles (I-B-2 § 50 du BOI-BA-REG-10-30). En conséquence, le conjoint de l'exploitant agricole ne doit pas être assimilé à un nouvel adhérent par l'organisme de gestion agréé (OGA), dès lors que le conjoint ayant cessé son activité avait la qualité d'adhérent à un OGA.
2. Transformations d'entreprises
200
L'adhésion nouvelle à un OGA n'est obligatoire qu'en cas de cessation suivie de la création d'une nouvelle entité juridique.
Pour déterminer si certains changements affectant la vie des entreprises (modification de la forme juridique, changement d'associé, etc.), impliquent ou non une nouvelle adhésion, il convient de rechercher, cas par cas, s'il y a ou non création d'un être moral nouveau.
Par application de ces principes, et sous réserve de l'interprétation des tribunaux, une nouvelle adhésion est toujours nécessaire dans les cas suivants :
- transformation d'une entreprise individuelle en entreprise unipersonnelle à responsabilité limitée (EURL) ;
- transformation d'une société de fait en société de droit.
210
En revanche, une nouvelle adhésion ne sera pas exigée dans les situations suivantes :
- changement d'associé unique dans une EURL ;
- transformation d'une société de personnes en sociétés de capitaux (groupement agricole d'exploitation en commun, en exploitation agricole à responsabilité limitée, société en nom collectif en EURL, etc.) ;
- transformation d'un entrepreneur individuel en entreprise individuelle à responsabilité limitée dès lors que l'entrepreneur n'opte pas pour l'assimilation au statut de l'EURL.
3. Remplacements effectués par de jeunes diplômés du secteur libéral
220
Les remplacements constituent une activité libérale taxable dans la catégorie des bénéfices non commerciaux (BNC). Pour produire immédiatement ses effets fiscaux, l'adhésion à une AA ou à un OMGA doit donc intervenir dans les cinq mois du début de cette activité.
Il peut arriver que des membres des professions libérales (jeunes diplômés notamment) effectuent des remplacements pour le compte de confrères avant de procéder à leur propre installation. Il a paru possible d'admettre que la non-majoration leur soit accordée pour l'année entière alors même qu'ils n'ont adhéré à une AA ou à un OMGA que dans les cinq mois suivant leur installation définitive. Le bénéfice de cette tolérance est réservé aux personnes qui se sont conformées, pendant toute la durée de leur activité, y compris au cours de la période de remplacement, aux obligations imparties aux adhérents d'AA ou d'OMGA.
Cette condition est considérée comme remplie lorsque les documents comptables des intéressés répondent aux normes fixées par la nomenclature comptable des professions libérales.
4. Cession et cessation d'activité
230
La possibilité d'appartenir à un groupement agréé est réservée aux personnes qui exercent une profession industrielle, commerciale, artisanale, ou agricole (CGA) ou une activité libérale ou assimilée (AA).
En cas de cession totale de la clientèle ou du fonds de commerce, ou de cessation d'activité qui entraîne par ailleurs la radiation du registre du commerce et des sociétés ou du répertoire des métiers, le CGA ou l'OMGA doit procéder à la radiation de l'adhérent concerné qui bénéficiera, bien entendu, des allègements fiscaux jusqu'à la date de sa radiation.
240
Ce dernier adresse sa déclaration de cessation au CGA ou à l'OMGA, qui lui délivre une attestation et lui remet un dossier de gestion dans les six mois de la cessation d'activité.
250
Si le cédant acquiert ou crée une nouvelle entreprise ou se réinstalle ensuite, il doit à nouveau adhérer à un CGA ou à un OMGA et dispose d'un délai de cinq mois à compter du début de sa nouvelle activité pour que cette inscription produise des effets immédiats sur le plan fiscal.
260
Pour leur part, les AA et les OMGA pour leurs adhérents imposés dans la catégorie des bénéfices non commerciaux sont dans l'obligation de radier ceux de leurs adhérents cessant l'exercice de leur profession.
À cet égard, les contribuables ayant cédé leur clientèle et s'étant réinstallés presque aussitôt dans la même ville ou dans une autre localité, sans apporter aucun changement à la nature de leur activité, ne sont pas visés par cette mesure (RM Narquin n° 16743, JO AN du 25 octobre 1982, p. 4347).
D'une manière générale, les situations dans lesquelles l'article 202 du CGI, relatif à la cessation de l'activité libérale, est applicable, sont étudiées au BOI-BNC-CESS-10-10.
5. Décès et reprise de l'activité par les héritiers
270
Lorsque l'activité qui était exercée par le défunt est poursuivie par le conjoint, les successibles en ligne directe ou l'indivision formée entre ces derniers, il convient d'admettre que l'adhésion du nouvel exploitant produit des effets immédiats, lorsqu'elle intervient dans les six mois du décès. Toutefois, ce délai supplémentaire ne peut avoir pour effet de reporter la date limite d'adhésion au-delà de celle fixée pour le dépôt de la première déclaration se rapportant à l'activité personnelle exercée par le successeur.
Exemple 1 : Un adhérent est décédé le 4 juin N. Sa veuve, qui continue l'activité, peut bénéficier de la non-majoration de son bénéfice personnel déclaré au titre de N, à la condition d'avoir personnellement adhéré à un CGA, à une AA ou à un OMGA avant le 4 décembre N.
Exemple 2 : Un adhérent est décédé le 4 décembre N. Sa veuve, qui continue l'activité, pourra bénéficier de la non-majoration de son bénéfice personnel de l'année N si elle adhère personnellement à un CGA, à une AA ou à un OMGA avant le 5 mai N+1.
6. Retrait d'agrément, non-renouvellement d'agrément ou cessation de l'organisme de gestion agréé
280
En cas de retrait ou de non-renouvellement de l'agrément d'un CGA, d'une AA ou d'un OMGA, les adhérents conservent le bénéfice des allégements fiscaux pour l'imposition du bénéfice de l'année ou de l'exercice en cours.
En ce qui concerne l'exercice suivant, ils doivent, pour bénéficier des avantages fiscaux, adhérer à un nouvel OGA avant le début de l'exercice. Toutefois, lorsque la décision de retrait ou de non-renouvellement d'agrément est rendue dans les trois mois qui précédent la fin de l'exercice en cours, il est admis que l'adhésion à un CGA, à une AA ou à un OMGA, puisse intervenir dans les trois premiers mois de l'exercice suivant.
290
Le cas de cessation d'activité d'un OGA n'est pas prévu par les textes. Toutefois, cet événement n'étant pas imputable à l'adhérent, il convient de raisonner par analogie avec les cas de retrait d'agrément (II-B-6 § 280).
Exemple : Pour un OGA ayant cessé son activité au 31/12/N, il convient d'appliquer la tolérance décrite au II-B-6 § 280 pour les contribuables dont l'exercice se clôture entre le 31/12/N et le 31/03/N+1. Ceux-ci disposeront ainsi d'un délai de trois mois à compter de la date de clôture de leur exercice comptable pour adhérer à un nouvel OGA.
Pour tous les autres contribuables, l'adhésion à un autre OGA devra avoir lieu avant la date d'ouverture de l'exercice suivant, conformément à l'article 371 L de l'annexe II au CGI.
7. Cas particulier des adhérents relevant du régime micro-entreprise
300
Conformément au e) de l'article 371 L de l'annexe II au CGI et de l'article 371 W de l'annexe II au CGI et, par renvoi, à l'article 371 Z quaterdecies de l'annexe II au CGI, la première adhésion à un CGA, à une AA ou à un OMGA peut faire bénéficier l'adhérent de la non-majoration de ses revenus au titre de l'exercice ou de l'année d'adhésion si elle est intervenue avant la clôture de l'exercice comptable et que les limites de chiffre d'affaires du régime défini à l'article 50-0 du CGI, s'agissant des redevables relevant des bénéfices industriels et commerciaux (BIC), ou à l'article 102 ter du CGI s'agissant des redevables relevant des BNC, ont été franchies.
Toutefois, il résulte de l'article 24 de la loi n° 2014-626 du 18 juin 2014 relative à l'artisanat, au commerce et aux très petites entreprises, que l'adhérent relevant d'un régime micro-entreprise qui franchit le seuil de la franchise en base de taxe sur la valeur ajoutée (TVA) ne perd le bénéfice de ce régime micro-entreprise qu'à compter du 1er janvier de l'année qui suit celle de son assujettissement à la TVA.
En conséquence, un contribuable qui franchit le seuil de la franchise en base TVA au cours d'un exercice continue de bénéficier du régime micro-entreprise jusqu'au 31 décembre de l'année du franchissement. S'il décide d'adhérer à un CGA, à une AA ou à un OMGA avant la fin de l'exercice de franchissement, il ne pourra pas bénéficier de la non-majoration prévue au 1° du 7 de l'article 158 du CGI, dès lors qu'il ne relève pas d'un régime réel d'imposition. La tolérance du e) de l'article 371 L de l'annexe II au CGI et de l'article 371 W de l'annexe II au CGI ne trouve pas à s'appliquer dans cette situation.
310
Toutefois, des possibilités sont ouvertes aux contribuables en matière d'option pour un régime réel d'imposition. À cet égard, il convient de distinguer la situation des adhérents des AA et des OMGA relevant du régime déclaratif spécial dit « micro-BNC » visé à l'article 102 ter du CGI, de celle des adhérents des CGA et des OMGA relevant du régime micro-BIC visé à l'article 50-0 du CGI.
320
L'option exercée par un contribuable relevant du régime micro-BNC pour le régime de la déclaration contrôlée au titre de l'exercice de franchissement du seuil de la franchise en base TVA produit des conséquences différentes en fonction de la date à laquelle elle est exercée.
Si le contribuable relevant du régime micro-BNC au 1er janvier N franchit les seuils de ce régime au cours de cette année N, adhère à une AA ou à un OMGA avant le 31 décembre de N et opte pour le régime réel en déposant une déclaration n° 2035-SD (CERFA n° 11176) (disponible en ligne sur le site www.impots.gouv.fr) au titre de N, il peut se prévaloir des dispositions du e) de l'article 371 W de l'annexe II au CGI.
De la même manière, si le contribuable ayant créé son activité au cours de l'année N n'opte pas pour le régime de la déclaration contrôlée à la création et n'adhère pas dans les cinq mois du début de son activité auprès d'une AA ou d'un OMGA, mais avant le 31 décembre N, et qu'il franchit les seuils du régime micro-BNC au cours de N au-delà desdits cinq mois, il peut se prévaloir des dispositions du e) de l'article 371 W de l'annexe II au CGI.
À cet égard, le contribuable relevant du régime micro-BNC doit opter pour le régime de la déclaration contrôlée dans les délais légaux prévus pour l'exercice de cette option, selon les conditions prévues au BOI-BNC-DECLA-10-10.
En revanche, si le contribuable ayant créé son activité au cours de N opte à la création pour le régime de la déclaration contrôlée et n'adhère pas dans les cinq mois auprès d'une AA ou d'un OMGA mais avant le 31 décembre N, et franchit les seuils du régime micro-BNC au cours de N au-delà du délai de cinq mois suivant le début d'activité, il ne peut bénéficier ni du b), ni du e) de l'article 371 W de l'annexe II au CGI.
330
En ce qui concerne les contribuables relevant du régime dit micro-BIC visé à l'article 50-0 du CGI, l'option pour un régime réel d'imposition doit être exercé avant le 1er février de l'année au titre de laquelle ils souhaitent relever de ce régime, dans les conditions prévues au BOI-BIC-DECLA-10-30.
En conséquence, un adhérent relevant du régime micro-BIC qui décide d'exercer l'option pour un régime réel d'imposition peut adhérer immédiatement à un CGA ou à un OMGA et bénéficier du b) de l'article 371 L de l'annexe II au CGI, sans qu'il soit nécessaire de faire application du e) de l'article 371 L de l'annexe II au CGI. | Bulletin officiel des finances publiques - impôts | BOI-DJC-OA-20-30-10-20 | https://bofip.impots.gouv.fr/bofip/6097-PGP.html/identifiant=BOI-DJC-OA-20-30-10-20-20210512 | 2021-05-12 00:00:00 | 7e3409621cb27eb2b0dd5b3986da92889dd504e5de08ac4f567febac67fb35c3 | [
-0.019445255398750305,
0.09410776942968369,
-0.06976911425590515,
0.015587200410664082,
0.009482619352638721,
-0.040476325899362564,
0.009910313412547112,
0.036380521953105927,
0.119905486702919,
-0.06416486203670502,
-0.07055621594190598,
-0.01812547631561756,
0.026819568127393723,
0.03193521872162819,
-0.048682644963264465,
0.03712300583720207,
0.028815004974603653,
0.014919481240212917,
0.03505387902259827,
-0.04708804935216904,
0.04715080186724663,
0.03132917359471321,
0.012137902900576591,
0.05470484495162964,
-0.010804647579789162,
0.035905126482248306,
0.06873705238103867,
-0.03162555396556854,
-0.03872908651828766,
0.0763556957244873,
-0.04684065654873848,
-0.041353125125169754,
0.05534357950091362,
0.02987617440521717,
0.019438236951828003,
-0.06046277657151222,
-0.025350967422127724,
0.0006736234063282609,
-0.015150683932006359,
0.057566653937101364,
-0.027818765491247177,
-0.024861369282007217,
0.009156245738267899,
0.10656455904245377,
-0.028866173699498177,
0.03989466279745102,
-0.041269127279520035,
0.10769713670015335,
-0.07402040809392929,
0.04913673177361488,
0.027065753936767578,
0.02457648515701294,
-0.004689893219619989,
-0.029404141008853912,
0.0022815519478172064,
0.054363492876291275,
-0.04891528934240341,
0.019380448386073112,
0.10918446630239487,
-0.059564102441072464,
0.00837560836225748,
-0.0017920845421031117,
-0.0006547943339683115,
-0.03057687357068062,
-0.039694882929325104,
-0.001976596424356103,
0.024132413789629936,
-0.07513067871332169,
0.12002484500408173,
0.04818693920969963,
0.05371474474668503,
0.05413781851530075,
-0.02276795171201229,
0.05987967923283577,
0.008998711593449116,
0.04445880278944969,
-0.03564760833978653,
0.017415573820471764,
0.03226387873291969,
0.01129412092268467,
-0.020745430141687393,
0.009321424178779125,
0.028783656656742096,
0.048498235642910004,
-0.00923130102455616,
-0.0412243977189064,
0.03992607444524765,
0.003002190263941884,
-0.01515796035528183,
0.022093739360570908,
-0.005513839889317751,
0.07808330655097961,
0.0007285046158358455,
0.0827619656920433,
0.04030855372548103,
0.031048888340592384,
-0.02885633334517479,
0.010578655637800694,
0.06248048320412636,
0.03546234965324402,
0.018661947920918465,
0.0038372171111404896,
0.032418180257081985,
0.02698027715086937,
-0.01807297207415104,
-0.03191483020782471,
0.043294671922922134,
-0.019158869981765747,
0.004004763904958963,
-0.029853126034140587,
-0.0024050602223724127,
-0.061267390847206116,
-0.03831356763839722,
-0.049690622836351395,
-0.03629850968718529,
-0.00007398887100862339,
0.004655826836824417,
0.029943056404590607,
0.031642913818359375,
0.05591787397861481,
0.014796119183301926,
-0.04470635578036308,
-0.05067083612084389,
0.01170458272099495,
-0.09361448138952255,
-0.0027682287618517876,
0.021771054714918137,
-0.021335240453481674,
-0.058163389563560486,
0.012100842781364918,
0.02179582044482231,
0.03261476755142212,
0.04463301599025726,
-0.01425592228770256,
-0.03560550510883331,
-0.0400322824716568,
0.0028427226934581995,
0.04986850544810295,
0.010224193334579468,
0.04655291885137558,
-0.06427188217639923,
-0.017327042296528816,
-0.028086699545383453,
-0.007573739625513554,
-0.05337532237172127,
0.0534479096531868,
-0.02261679619550705,
-0.0688786655664444,
-0.016722235828638077,
-0.043534643948078156,
-0.006163733545690775,
0.042112529277801514,
0.04946742579340935,
-0.0378594845533371,
0.02553555928170681,
0.004726139362901449,
-0.028396358713507652,
0.064787857234478,
0.007479183375835419,
-0.04672461375594139,
0.04076578468084335,
0.020648526027798653,
0.025275589898228645,
-0.01379019021987915,
-0.025048252195119858,
-0.04414493218064308,
-0.01832844503223896,
0.04283156245946884,
0.012286534532904625,
-0.0071436138823628426,
-0.03383368253707886,
0.05327780544757843,
0.005013562738895416,
-0.012243891134858131,
0.006471665110439062,
-0.04127557575702667,
-0.028868941590189934,
0.04728350043296814,
-0.07065793126821518,
0.045159950852394104,
0.01090172864496708,
-0.022443456575274467,
-0.035723671317100525,
-0.02237950824201107,
0.007525906432420015,
-0.0055352975614368916,
0.005960064474493265,
-0.03618650138378143,
-0.033500999212265015,
-0.033864300698041916,
-0.041568439453840256,
-0.004889931995421648,
-0.055078472942113876,
0.012910927645862103,
0.023126523941755295,
-0.03888268768787384,
-0.0339290089905262,
0.03472336381673813,
0.04560473933815956,
0.00721422303467989,
0.0500214621424675,
0.02267051301896572,
-0.004610119853168726,
0.04006990045309067,
-0.05600791797041893,
-0.058518920093774796,
-0.06527100503444672,
-0.02187628485262394,
-0.03709172457456589,
-0.02796858176589012,
0.03601634129881859,
0.023428523913025856,
0.02678864449262619,
0.037000223994255066,
-0.025104602798819542,
-0.02388106845319271,
-0.02731555700302124,
-0.034154701977968216,
-0.0016262303106486797,
-0.0037136035971343517,
-0.010470268316566944,
-0.0063855876214802265,
-0.0733828991651535,
-0.08730316907167435,
0.07016684114933014,
0.01030975952744484,
-0.019707482308149338,
0.03141367807984352,
0.020621025934815407,
-0.007019683253020048,
0.025397568941116333,
-0.0038589537143707275,
-0.04502660781145096,
-0.05108272656798363,
0.0055899969302117825,
0.005126496776938438,
-0.021028567105531693,
0.004418231546878815,
-0.029126709327101707,
0.02041987143456936,
0.022383498027920723,
-0.017161136493086815,
0.02802230603992939,
0.020538439974188805,
0.0437987819314003,
-0.027766525745391846,
-0.04936791956424713,
-0.038502320647239685,
-0.01237296499311924,
0.054673563688993454,
-0.012867853976786137,
0.025581493973731995,
-0.031096525490283966,
0.004107789136469364,
-0.017249150201678276,
-0.0497736856341362,
0.02156820520758629,
0.01892862468957901,
0.028933171182870865,
0.01066883560270071,
-0.04723416641354561,
-0.02526070550084114,
-0.025217607617378235,
-0.04724608734250069,
-0.008893612772226334,
-0.0914221704006195,
0.06893617659807205,
0.017394928261637688,
-0.03266937658190727,
0.014035776257514954,
0.01569381169974804,
0.014974169433116913,
-0.039511654525995255,
0.04509218782186508,
-0.02669336646795273,
0.010069156996905804,
-0.01465445663779974,
0.0181245319545269,
0.05583544448018074,
0.03724474459886551,
0.010383211076259613,
0.03975623846054077,
-0.01844530738890171,
-0.002406697254627943,
-0.00661349855363369,
0.053301677107810974,
-0.010729754343628883,
-0.004322669934481382,
-0.009080883115530014,
0.009100105613470078,
-0.011002088896930218,
0.06687542051076889,
0.009391614235937595,
0.08338987827301025,
-0.021180646494030952,
-0.041839443147182465,
-0.03461114317178726,
0.05772645026445389,
0.005553345195949078,
0.049277447164058685,
-0.043848346918821335,
-0.012793838046491146,
0.05006612092256546,
0.04031180217862129,
-0.014547728933393955,
-0.04341670125722885,
-0.007773223333060741,
-0.05258778855204582,
-0.02861689403653145,
0.01693558879196644,
-0.025869254022836685,
-0.036138616502285004,
-0.018203329294919968,
-0.01921788975596428,
0.010311038233339787,
0.02696223184466362,
-0.040042418986558914,
-0.049660563468933105,
-0.029480446130037308,
-0.010691857896745205,
-0.03509807214140892,
0.08139865100383759,
-0.0273919478058815,
0.024954751133918762,
-0.011179015040397644,
-0.026665808632969856,
-0.010609324090182781,
0.027782568708062172,
-0.016194526106119156,
-0.012810341082513332,
0.0032836671452969313,
0.033025018870830536,
0.032779544591903687,
-0.02838227152824402,
0.008968764916062355,
0.010229093953967094,
-0.036102838814258575,
-0.011889653280377388,
-0.0035989375319331884,
0.038691598922014236,
0.027684831991791725,
-0.022438734769821167,
-0.042375124990940094,
0.045990992337465286,
0.02382991462945938,
0.009212703444063663,
0.03569837659597397,
-0.013786889612674713,
0.04404851794242859,
0.014029374346137047,
-0.01536055002361536,
0.06061836704611778,
0.035877346992492676,
0.08376847952604294,
-0.04402641952037811,
0.016783930361270905,
-0.027291499078273773,
0.014087400399148464,
-0.05680231377482414,
0.08681689947843552,
0.05934892222285271,
-0.018987562507390976,
0.018888529390096664,
0.024176113307476044,
0.009876595810055733,
-0.012432346120476723,
-0.00019839023298118263,
0.017710749059915543,
0.0026992005296051502,
-0.015229807235300541,
-0.028326164931058884,
0.033385660499334335,
0.005699811037629843,
0.06645742803812027,
-0.03707810863852501,
0.04166862741112709,
-0.00533260265365243,
0.0204149279743433,
-0.0040101525373756886,
-0.021933116018772125,
0.011973278596997261,
-0.038780130445957184,
-0.017325827851891518,
0.005888276733458042,
0.008193068206310272,
0.043665070086717606,
0.01444053091108799,
-0.05873773992061615,
-0.003117954358458519,
0.04788272827863693,
0.04177331551909447,
-0.02453744038939476,
-0.02619939297437668,
0.02778860367834568,
0.03205342963337898,
0.01809704676270485,
0.0321907214820385,
0.06447874009609222,
0.04374592378735542,
-0.023090628907084465,
-0.020329786464571953,
-0.017301270738244057,
0.011741417460143566,
-0.019544454291462898,
-0.0001080667061614804,
0.008665951900184155,
0.013280599378049374,
-0.030659785494208336,
-0.04118805751204491,
-0.0010807475773617625,
0.039163146167993546,
-0.019331399351358414,
0.028007706627249718,
-0.01918197236955166,
0.05136456713080406,
-0.01651003025472164,
0.015841703861951828,
0.026941368356347084,
0.1625416874885559,
-0.030429821461439133,
0.004223271738737822,
0.06544862687587738,
0.005051149055361748,
-0.04689880460500717,
-0.015515243634581566,
-0.006813098210841417,
0.033318813890218735,
0.04285254701972008,
0.00030873282230459154,
0.03580049052834511,
-0.0755324438214302,
0.0006044132169336081,
-0.05550052598118782,
-0.049971722066402435,
-0.06595633178949356,
-0.04166331887245178,
-0.03592492640018463,
0.05868722125887871,
0.029512139037251472,
0.028643783181905746,
0.007310123648494482,
0.04236850515007973,
-0.0031544093508273363,
-0.047076985239982605,
0.041981760412454605,
0.014294149354100227,
-0.005962846335023642,
0.001027798862196505,
0.02626979537308216,
-0.019219430163502693,
-0.04384574666619301,
-0.005355786997824907,
-0.004599016159772873,
-0.01719011180102825,
0.0076883817091584206,
0.009404518641531467,
-0.03131336346268654,
0.042478907853364944,
-0.006398530211299658,
-0.025282124057412148,
-0.03079081140458584,
0.010287893004715443,
0.028098998591303825,
-0.03142658993601799,
0.02455381490290165,
0.027246838435530663,
0.009678981266915798,
0.03949861600995064,
0.004181826952844858,
0.06575001031160355,
0.023282138630747795,
-0.001527247135527432,
0.011035116389393806,
0.01774953305721283,
-0.015713272616267204,
0.0741565153002739,
0.0052219172939658165,
0.00733882375061512,
-0.020903151482343674,
0.01578511670231819,
-0.009993606247007847,
0.05544145405292511,
0.013444818556308746,
0.024738403037190437,
-0.030704159289598465,
0.014816654846072197,
-0.051011983305215836,
-0.09263455867767334,
0.03513076901435852,
0.0013254521181806922,
0.09082084149122238,
-0.02895960956811905,
-0.03349904716014862,
-0.03725524991750717,
0.012888750992715359,
0.08626601845026016,
0.024140167981386185,
-0.020666370168328285,
0.0412171296775341,
-0.031045880168676376,
-0.007664155215024948,
-0.0909593254327774,
-0.005687058437615633,
-0.0028155790641903877,
0.017777103930711746,
-0.0021683569066226482,
0.10819988697767258,
-0.014240527525544167,
0.05010262504220009,
-0.010682284832000732,
-0.07643770426511765,
-0.024974236264824867,
-0.0035449774004518986,
0.0025813172105699778,
-0.0030114708933979273,
0.007428854238241911,
-0.024003146216273308,
0.06851065158843994,
-0.00561269698664546,
-0.007908555679023266,
0.08093331009149551,
0.05628960579633713,
0.03116084448993206,
0.02216404117643833,
0.01674061082303524,
-0.0006806122837588191,
-0.004247882403433323,
0.030290700495243073,
0.022754451259970665,
-0.009633045643568039,
-0.021980037912726402,
0.03242361545562744,
0.01614057645201683,
-0.026692848652601242,
0.02505948208272457,
-0.011413251981139183,
0.042355284094810486,
0.03464127704501152,
0.04182848334312439,
-0.006294718012213707,
0.03068939968943596,
0.021690193563699722,
0.006542278919368982,
0.011698538437485695,
0.030376464128494263,
0.01827707700431347,
-0.00620214594528079,
-0.0044663152657449245,
-0.03655211254954338,
-0.009573577903211117,
0.009325222112238407,
0.04886988177895546,
0.03330357000231743,
-0.012194061651825905,
-0.05409349128603935,
-0.04926708713173866,
0.024508001282811165,
-0.00029118682141415775,
-0.01455752458423376,
0.02734590508043766,
-0.02640974521636963,
-0.04979034140706062,
0.032927561551332474,
0.03186838701367378,
-0.006080863531678915,
-0.005911076441407204,
0.03923128545284271,
-0.023495417088270187,
0.03265763446688652,
-0.003386784577742219,
0.01857770048081875,
0.022041304036974907,
0.028648070991039276,
-0.07361453771591187,
-0.03746452182531357,
0.0027647956740111113,
-0.032590825110673904,
-0.006155997049063444,
-0.0824582502245903,
0.01922476664185524,
-0.05577286705374718,
0.03854817897081375,
-0.0027943800669163465,
-0.00780671089887619,
0.0088583929464221,
-0.019739340990781784,
-0.023900363594293594,
0.07490687072277069,
-0.03808452561497688,
-0.035895705223083496,
-0.01595134660601616,
0.03155800700187683,
0.02123638615012169,
0.011669623665511608,
-0.016735821962356567,
0.01301072258502245,
0.006384268868714571,
-0.040085501968860626,
0.006455983035266399,
0.001010744832456112,
0.008325212635099888,
-0.013441194780170918,
-0.011545496061444283,
-0.008199297823011875,
0.029628388583660126,
0.0062087601982057095,
0.007536002900451422,
-0.07995215058326721,
-0.034179456532001495,
0.01925455965101719,
-0.032043129205703735,
-0.03505408763885498,
0.00941446702927351,
0.01879238709807396,
-0.008461511693894863,
-0.0064766015857458115,
-0.0263931043446064,
0.008613144978880882,
-0.00488384161144495,
-0.029268698766827583,
-0.032498039305210114,
-0.028185004368424416,
0.02206393890082836,
-0.018353307619690895,
0.006384299136698246,
0.0038969723973423243,
-0.018160372972488403,
-0.06631803512573242,
-0.031124098226428032,
-0.016036391258239746,
-0.032264504581689835,
-0.015780601650476456,
0.01658989116549492,
0.01978961005806923,
0.008913245983421803,
0.020156042650341988,
-0.04520247131586075,
-0.008968575857579708,
0.031552426517009735,
-0.04821271449327469,
-0.049153558909893036,
0.022329818457365036,
0.015029562637209892,
0.024467863142490387,
0.015598021447658539,
-0.02322269044816494,
-0.005242885090410709,
-0.0001541578967589885,
-0.0019413209520280361,
-0.0178139116615057,
0.018870394676923752,
-0.000832080899272114,
-0.005743307992815971,
-0.018550176173448563,
-0.047627005726099014,
-0.004368766210973263,
-0.04557248204946518,
0.00432349368929863,
0.037072569131851196,
0.04853346198797226,
-0.003595929592847824,
0.03046499192714691,
0.06390049308538437,
-0.009543746709823608,
-0.056412335485219955,
0.06619822233915329,
0.02043551579117775,
0.06161043792963028,
0.052712757140398026,
-0.01913105882704258,
-0.03923233598470688,
-0.036583103239536285,
-0.013940857723355293,
-0.04663333296775818,
-0.05500489100813866,
0.009714395739138126,
0.02760222554206848,
-0.05083410069346428,
-0.029110396280884743,
0.03204689919948578,
-0.0011110375635325909,
-0.023809567093849182,
-0.012086599133908749,
-0.0036604783963412046,
-0.06612712144851685,
-0.036021482199430466,
0.005736516322940588,
0.014224016107618809,
-0.007001932710409164,
0.0075173587538301945,
-0.0038690376095473766,
-0.0859748125076294,
-0.010624551214277744,
0.022788479924201965,
-0.004129435401409864,
-0.0014298444148153067,
0.052769314497709274,
0.01337495632469654,
-0.005139975342899561,
-0.0188158992677927,
-0.0026477202773094177,
-0.006285734940320253,
-0.025670606642961502,
0.003763943212106824,
0.002463208744302392,
-0.007980656810104847,
0.00545443594455719,
-0.004705586936324835,
0.022101424634456635,
0.011126325465738773,
0.0468105748295784,
0.02078171633183956,
-0.03416859358549118,
0.05287444591522217,
-0.016075199469923973,
0.008173191919922829,
-0.052438732236623764,
0.001628187601454556,
-0.008587014861404896,
0.06765075773000717,
0.022696612402796745,
0.0031786656472831964,
-0.04821222648024559,
0.014407789334654808,
-0.020402604714035988,
-0.025130348280072212,
-0.0049493201076984406,
0.024290692061185837,
0.052423145622015,
0.007924230769276619,
-0.0004491453291848302,
0.045047909021377563,
-0.07264237850904465,
-0.03593083843588829,
-0.004052757751196623,
0.06446681171655655,
-0.015709996223449707,
-0.03769193962216377,
-0.0357729010283947,
-0.027901023626327515,
0.014001979492604733,
-0.04246320575475693,
-0.03507957234978676,
0.03494009003043175,
0.03509712219238281,
-0.04947832599282265,
0.05896091088652611,
0.015928635373711586,
0.04111983999609947,
-0.0018634775187820196,
-0.05237189680337906,
0.012158281169831753,
-0.008511073887348175,
0.010506581515073776,
-0.022186068817973137,
-0.02286510542035103,
0.03244093805551529,
-0.009315245784819126,
-0.03490417078137398,
0.024567080661654472,
-0.03300151228904724,
-0.009038767777383327,
0.03204444795846939,
-0.017520932480692863,
-0.02466578781604767,
0.008137697353959084,
0.013203470036387444,
0.023499485105276108
] |
Les délais de procédures administratives et juridictionnelles ont été adaptés par ordonnances prises en application de l’article 11 de la loi n° 2020-290 du 23 mars 2020 d’urgence pour faire face à l’épidémie de covid-19 et publiées au journal officiel du 26 mars 2020. Les formalités de l'enregistrement ont également été assouplies.
Sont commentées dans les chapitres suivants, les adaptations relatives :
- aux incidences sur les missions de la direction générale des Finances publiques (chapitre 1, BOI-DJC-COVID19-20-10) ;
- aux incidences en matière de contrôle fiscal (chapitre 2, BOI-DJC-COVID19-20-20) ;
- aux incidences en matière d’agréments et rescrits (chapitre 3, BOI-DJC-COVID19-20-30) ;
- aux incidences en matière de contentieux fiscal d'assiette (chapitre 4, BOI-DJC-COVID19-20-40) ;
- aux mesures de tempérament sur le dépôt des actes concernant la vie des entreprises et des déclarations principales de succession (chapitre 5, BOI-DJC-COVID19-20-50). | Bulletin officiel des finances publiques - impôts | BOI-DJC-COVID19-20 | https://bofip.impots.gouv.fr/bofip/12319-PGP.html/identifiant=BOI-DJC-COVID19-20-20210301 | 2021-03-01 00:00:00 | 432771ad1b50e65b9f82986dda84df2c9d116ed9f452d394e2660d26489dec37 | [
-0.08206326514482498,
0.019362404942512512,
-0.08360148221254349,
-0.03525892272591591,
-0.06422656029462814,
0.020633522421121597,
-0.04002483934164047,
0.015600644052028656,
0.004615920130163431,
-0.04567119479179382,
-0.08255551755428314,
0.02465297095477581,
0.02668672800064087,
-0.0019711575005203485,
-0.04613015055656433,
0.05954656004905701,
0.041831307113170624,
0.02426336146891117,
0.045356232672929764,
-0.04056191071867943,
0.09583162516355515,
0.05188959464430809,
-0.014827879145741463,
-0.0178945641964674,
0.04075618088245392,
0.025569045916199684,
0.02503623627126217,
-0.12827251851558685,
0.009905572049319744,
0.0015386940212920308,
-0.03612375259399414,
-0.006294773425906897,
0.04655962809920311,
0.021312756463885307,
0.051111090928316116,
0.008725057356059551,
-0.003490068018436432,
0.03376532718539238,
-0.013849287293851376,
0.049348942935466766,
0.022081982344388962,
-0.027609214186668396,
-0.03835870325565338,
0.017741046845912933,
-0.01951572112739086,
-0.0038387489039450884,
-0.060369059443473816,
0.08507585525512695,
-0.00696853082627058,
0.017850400879979134,
-0.001452337484806776,
0.045087266713380814,
0.031517378985881805,
0.004665011074393988,
0.04076936095952988,
0.04808685556054115,
-0.06800363957881927,
0.04033053666353226,
0.08049342781305313,
0.0050763231702148914,
0.07318732142448425,
-0.0029315692372620106,
-0.0047744521871209145,
-0.007762974593788385,
-0.002700367709621787,
0.01773635670542717,
0.03370571509003639,
-0.025770438835024834,
0.09795922040939331,
0.02525467798113823,
-0.06466813385486603,
0.017247138544917107,
0.043698713183403015,
0.06113434210419655,
0.002006958471611142,
0.013069285079836845,
-0.02427886798977852,
0.08934320509433746,
0.04733561724424362,
0.0439058393239975,
-0.03814227506518364,
-0.046077169477939606,
0.06825537234544754,
-0.05485999956727028,
-0.014967373572289944,
-0.04581872373819351,
-0.0505407378077507,
-0.015294685028493404,
-0.008780845440924168,
0.058678530156612396,
-0.000015297762729460374,
0.05246355012059212,
-0.03831028565764427,
0.0772835835814476,
-0.016288429498672485,
0.06654389202594757,
-0.01858520694077015,
0.037310026586055756,
0.059252142906188965,
0.06177995353937149,
0.01827642135322094,
0.012400907464325428,
0.0030473533552139997,
-0.0204037856310606,
-0.019865790382027626,
0.0024326550774276257,
0.03438469395041466,
-0.02153058908879757,
-0.0458800382912159,
-0.011207656934857368,
-0.021177031099796295,
-0.026591721922159195,
-0.07208900898694992,
-0.007407624740153551,
0.019953038543462753,
0.05401061475276947,
0.03150533512234688,
-0.0017910723108798265,
-0.021938756108283997,
0.034857429563999176,
0.002491029677912593,
0.03187214210629463,
-0.0037299885880202055,
-0.03855505958199501,
-0.06611283868551254,
0.04636886715888977,
0.025252632796764374,
-0.019013257697224617,
-0.02961941622197628,
0.008590451441705227,
0.016445299610495567,
-0.015587031841278076,
-0.0023709936067461967,
-0.04599585384130478,
-0.0008274046122096479,
-0.012335256673395634,
-0.0030344913247972727,
0.04568037390708923,
0.039612919092178345,
0.041471220552921295,
-0.013057732954621315,
0.019672352820634842,
-0.07104448229074478,
0.07907472550868988,
0.055031392723321915,
0.03180421516299248,
-0.05295390635728836,
-0.00965105276554823,
0.04147164896130562,
0.05293457955121994,
-0.01005546934902668,
0.03554529324173927,
0.013789001852273941,
-0.02747536636888981,
0.005356167908757925,
-0.009076373651623726,
0.0028866108041256666,
0.05092504993081093,
-0.04639843851327896,
-0.04736315831542015,
-0.02863563969731331,
0.01889193058013916,
0.0249482374638319,
-0.006092305760830641,
-0.032152462750673294,
-0.02188066579401493,
-0.017318112775683403,
0.06495349854230881,
0.0050977119244635105,
0.04407612979412079,
-0.06648669391870499,
0.03095574676990509,
0.019951196387410164,
-0.001066494849510491,
-0.02653994783759117,
-0.0014527078019455075,
-0.025492053478956223,
0.004685215186327696,
-0.04191209003329277,
0.05240127071738243,
0.00422522472217679,
-0.048256032168865204,
-0.07655327022075653,
0.012048101983964443,
0.015241926535964012,
-0.030497819185256958,
-0.014629879035055637,
-0.030721375718712807,
0.009501446969807148,
-0.011244265362620354,
-0.03275033086538315,
-0.014792677946388721,
-0.07987609505653381,
-0.008363276720046997,
0.017022788524627686,
-0.05927238240838051,
-0.025333771482110023,
0.03718912601470947,
0.03956257179379463,
-0.002835278632119298,
0.05363646149635315,
0.016808388754725456,
0.030222827568650246,
0.031748682260513306,
0.04705386608839035,
-0.09993699193000793,
-0.017242884263396263,
0.013708570972084999,
0.018695754930377007,
-0.02349245734512806,
0.06372416764497757,
-0.014100337401032448,
0.04013484716415405,
-0.0034252924378961325,
-0.04263323172926903,
-0.04079127684235573,
-0.03699525073170662,
0.0026612509973347187,
-0.01593705825507641,
-0.011972552165389061,
-0.0041073961183428764,
-0.005778605584055185,
0.005659676622599363,
-0.033961471170186996,
0.03705991059541702,
0.043521981686353683,
-0.02920488640666008,
0.04821376875042915,
0.002213474130257964,
-0.0576772540807724,
0.021489866077899933,
0.009542249143123627,
0.02733142487704754,
-0.03287576138973236,
0.01832052879035473,
-0.006913170218467712,
-0.04789057374000549,
0.011462794616818428,
0.04218735918402672,
0.022904979065060616,
0.003059149719774723,
-0.006653925403952599,
-0.00803227536380291,
0.023405296728014946,
-0.00592789938673377,
-0.03427118808031082,
0.012483030557632446,
-0.05948158726096153,
0.007566775195300579,
-0.03183026239275932,
0.01823216862976551,
-0.0077135018073022366,
-0.032230958342552185,
0.014337513595819473,
0.014335811138153076,
-0.017530959099531174,
0.03719017654657364,
0.025640595704317093,
-0.04906706139445305,
-0.07474331557750702,
-0.02108018472790718,
-0.012022021226584911,
-0.029623476788401604,
-0.02557520940899849,
0.027391109615564346,
-0.11051090061664581,
0.002732986118644476,
-0.0324631966650486,
-0.0027438129764050245,
0.05654483661055565,
-0.041133541613817215,
0.061534978449344635,
0.03467465192079544,
-0.011159461922943592,
0.016559774056077003,
-0.024917451664805412,
-0.04846055060625076,
-0.008971307426691055,
0.0356413759291172,
0.026681486517190933,
-0.006370326038450003,
-0.029183384031057358,
-0.025974640622735023,
-0.00698969978839159,
-0.03371451422572136,
0.027946900576353073,
0.005817132070660591,
-0.020751504227519035,
-0.021757235750555992,
-0.011513921432197094,
0.0014534906949847937,
-0.0030804527923464775,
0.002611100673675537,
-0.009356774389743805,
0.019129378721117973,
0.04179244861006737,
0.013242007233202457,
0.05641883611679077,
-0.01677648350596428,
-0.025432107970118523,
-0.08495335280895233,
-0.004135883413255215,
0.016245253384113312,
-0.032065048813819885,
-0.001625993987545371,
-0.014108854345977306,
-0.03794272989034653,
-0.02696712128818035,
-0.02232961542904377,
0.08696550875902176,
-0.018441803753376007,
0.031123582273721695,
-0.02017671801149845,
-0.07558336108922958,
0.028939900919795036,
0.010823183692991734,
-0.019695747643709183,
0.0009145219810307026,
0.004746304824948311,
-0.04307938367128372,
0.012058385647833347,
0.05394482612609863,
-0.011995659209787846,
0.03382496535778046,
-0.018525205552577972,
-0.023410936817526817,
0.06062236428260803,
0.014825638383626938,
-0.03788269683718681,
-0.024764660745859146,
-0.01756475865840912,
0.018399862572550774,
0.023808466270565987,
-0.028111284598708153,
0.02538578398525715,
0.07179982960224152,
-0.013754013925790787,
0.01603344827890396,
-0.0013816730352118611,
0.0389288030564785,
0.03161584585905075,
-0.0213006641715765,
-0.07375340163707733,
-0.034759361296892166,
0.08172103762626648,
0.012845834717154503,
0.008205156773328781,
0.0188766922801733,
0.017905250191688538,
0.002484728815034032,
0.05624379217624664,
-0.015363430604338646,
0.03494980186223984,
0.05401456728577614,
0.0024091554805636406,
0.002516807522624731,
-0.04728350043296814,
0.020150847733020782,
0.0028232280164957047,
0.04166955128312111,
-0.024347461760044098,
-0.046016767621040344,
0.02710745669901371,
0.003197294659912586,
0.05306641384959221,
0.020557185634970665,
-0.00926535576581955,
0.01544901728630066,
0.015595903620123863,
0.018079034984111786,
0.04836065322160721,
-0.000839713669847697,
0.02450978197157383,
0.008126630447804928,
-0.027377426624298096,
0.010033386759459972,
0.026613062247633934,
0.08377088606357574,
0.01138019934296608,
-0.047355830669403076,
0.005907420534640551,
-0.07352528721094131,
0.023090282455086708,
-0.01816413551568985,
0.006081016268581152,
-0.026045050472021103,
-0.014204024337232113,
-0.01944114826619625,
0.03229261934757233,
-0.006531738676130772,
0.026227133348584175,
-0.0270327627658844,
0.0015901722945272923,
0.020990168675780296,
-0.016356918960809708,
0.002475492190569639,
-0.04164738208055496,
-0.008292829617857933,
-0.035503633320331573,
0.006887821014970541,
-0.0504312627017498,
-0.05570611357688904,
0.0719137191772461,
0.021476777270436287,
-0.004961034283041954,
0.024490106850862503,
0.03335905447602272,
-0.08603973686695099,
-0.026395028457045555,
-0.005056390538811684,
-0.019754260778427124,
0.02742707170546055,
0.0014446689747273922,
-0.09200605750083923,
0.01676911488175392,
0.03771325945854187,
0.005916346795856953,
0.06096082553267479,
0.1553838849067688,
-0.002771106781437993,
0.029063472524285316,
0.052659112960100174,
0.04354606941342354,
-0.08066462725400925,
0.00408315472304821,
0.04289080202579498,
0.0504254549741745,
0.017512906342744827,
0.00941647868603468,
-0.030052905902266502,
-0.08023553341627121,
0.01873202994465828,
-0.002553746569901705,
-0.029850376769900322,
-0.04588562995195389,
-0.01454196311533451,
-0.03768865019083023,
0.008503435179591179,
0.029787084087729454,
0.0174823347479105,
0.03497632220387459,
0.021476441994309425,
0.01635325327515602,
-0.08392512798309326,
-0.022286973893642426,
-0.017776042222976685,
-0.0333925262093544,
0.015227114781737328,
-0.012124542146921158,
-0.004006176721304655,
-0.04968251287937164,
0.013091707602143288,
0.006879332475364208,
-0.0507328063249588,
0.0210623349994421,
-0.01045765820890665,
-0.0198363047093153,
0.0418512336909771,
-0.010701017454266548,
-0.004924723878502846,
-0.011800483800470829,
-0.002607109257951379,
0.03935656696557999,
0.04554269462823868,
0.02905748039484024,
0.01985142007470131,
0.016945837065577507,
0.023939965292811394,
0.016026729717850685,
0.021399082615971565,
0.04024568200111389,
0.028100302442908287,
-0.012254941277205944,
0.022025132551789284,
0.014442618004977703,
0.010338586755096912,
0.009700535796582699,
0.01030324399471283,
0.05609847977757454,
-0.01431241538375616,
-0.014874805696308613,
-0.01348152756690979,
0.003229778492823243,
0.07762826234102249,
-0.004286614246666431,
0.03704794496297836,
0.003603367367759347,
-0.028565993532538414,
0.008147074840962887,
0.03750970959663391,
0.0096814576536417,
0.02554037794470787,
-0.006572611164301634,
-0.02556658163666725,
0.019644036889076233,
0.06078331172466278,
0.03082342818379402,
-0.016238778829574585,
-0.017064008861780167,
0.022255584597587585,
-0.02454490400850773,
-0.049439847469329834,
0.013220597989857197,
0.003005470149219036,
0.06414984166622162,
-0.03816802799701691,
0.1319812387228012,
-0.03807566687464714,
0.052949484437704086,
-0.04154738783836365,
-0.0850011333823204,
0.0018664831295609474,
-0.02025352418422699,
-0.023477885872125626,
0.008930898271501064,
0.016053372994065285,
-0.010071801953017712,
0.003150579985231161,
-0.06813076883554459,
-0.01079533901065588,
0.024155382066965103,
-0.030796797946095467,
-0.01548697054386139,
0.015487072058022022,
-0.058748163282871246,
-0.06389522552490234,
-0.023840894922614098,
0.05117638409137726,
0.07289768755435944,
0.029779093340039253,
0.015842285007238388,
0.005728095304220915,
0.012452098540961742,
-0.005882456433027983,
-0.013983218930661678,
-0.001711114775389433,
0.009285558946430683,
0.02695154957473278,
0.007142852060496807,
0.028037458658218384,
-0.0733116865158081,
0.037167396396398544,
0.01284698024392128,
-0.021806232631206512,
0.026908913627266884,
-0.018499895930290222,
-0.0014002543175593019,
-0.04145112633705139,
-0.03069079853594303,
0.004610531497746706,
0.049462392926216125,
0.03237483650445938,
0.062372539192438126,
0.02009265497326851,
-0.06384865194559097,
-0.001964824739843607,
0.043993402272462845,
0.05595945939421654,
-0.006972420960664749,
0.0717012956738472,
-0.07140854001045227,
0.013732559978961945,
-0.03706727921962738,
-0.049802836030721664,
0.06827747076749802,
-0.023929839953780174,
-0.03318570554256439,
-0.03831380605697632,
-0.01415309775620699,
-0.0014674054691568017,
0.011357998475432396,
0.007597301155328751,
-0.08011198043823242,
0.018039340153336525,
-0.014432595111429691,
0.01683296449482441,
-0.019833236932754517,
-0.0031473434064537287,
-0.032829247415065765,
0.01613868959248066,
-0.01928843930363655,
-0.03526363894343376,
-0.03404783830046654,
-0.01400628499686718,
-0.06521229445934296,
0.0019116295734420419,
-0.10281910002231598,
0.026918351650238037,
-0.0422215573489666,
-0.019534677267074585,
-0.03401336446404457,
0.028616849333047867,
0.05695795267820358,
-0.009159248322248459,
0.029273344203829765,
0.042879369109869,
-0.018128827214241028,
0.036606937646865845,
-0.015086100436747074,
-0.007724396884441376,
0.014515518210828304,
-0.03531891480088234,
-0.021726252511143684,
-0.025729216635227203,
0.015966815873980522,
0.002438491443172097,
0.03914313390851021,
-0.035542525351047516,
-0.02711929753422737,
-0.0010412294650450349,
0.023928554728627205,
0.032791055738925934,
0.02015914022922516,
0.04733326658606529,
-0.00734241958707571,
0.017911996692419052,
0.028405558317899704,
0.02672184631228447,
-0.01810496486723423,
0.005769353825598955,
-0.04121527075767517,
0.011339210905134678,
0.05064382776618004,
-0.003857482923194766,
-0.033696651458740234,
0.004197175148874521,
-0.01363950315862894,
-0.0133858323097229,
-0.08930839598178864,
-0.018455883488059044,
-0.0640575960278511,
0.004570493474602699,
0.0236797034740448,
0.003969395533204079,
-0.029115993529558182,
-0.048391636461019516,
0.0022420750465244055,
0.005267986562103033,
-0.04788726568222046,
-0.0055880192667245865,
-0.013280586339533329,
0.022556990385055542,
-0.00532904639840126,
0.002708029467612505,
0.0260058231651783,
0.013515191152691841,
0.003509014844894409,
-0.007921185344457626,
-0.040796808898448944,
0.0266171433031559,
0.02596180886030197,
-0.06015956401824951,
-0.012538583017885685,
-0.015649599954485893,
-0.006451882887631655,
0.010247002355754375,
-0.062347959727048874,
0.0036352681927382946,
0.04573339968919754,
0.06746368110179901,
-0.00017457461217418313,
0.032762397080659866,
0.058462440967559814,
0.018722759559750557,
-0.04701259359717369,
0.016247021034359932,
0.016628850251436234,
0.0003087419318035245,
0.047297365963459015,
0.001421212567947805,
0.032996661961078644,
-0.023480284959077835,
-0.0019089251291006804,
-0.007264974992722273,
-0.02040816657245159,
0.025069063529372215,
-0.005821626633405685,
-0.05963994562625885,
0.03706349804997444,
-0.0047681815922260284,
-0.06748016923666,
-0.03463176265358925,
0.02834055945277214,
0.001542770303785801,
-0.014412674121558666,
-0.016047952696681023,
-0.02137043885886669,
-0.02723686397075653,
0.007574724964797497,
0.010908597148954868,
0.01438626367598772,
0.03109116107225418,
-0.013322980143129826,
0.004391606897115707,
0.02241145819425583,
-0.010208566673099995,
0.06409325450658798,
0.026876231655478477,
0.028906870633363724,
-0.019157400354743004,
0.017631283029913902,
0.029069138690829277,
-0.060898397117853165,
-0.02571611851453781,
0.08152522891759872,
0.022032054141163826,
-0.006973717827349901,
0.019002720713615417,
0.014652453362941742,
0.027614789083600044,
0.03492751717567444,
0.04099231958389282,
-0.019479423761367798,
0.01185468677431345,
-0.02070085145533085,
-0.014744791202247143,
-0.03336665406823158,
-0.006380224600434303,
0.03810116648674011,
0.033831458538770676,
-0.05269131809473038,
-0.04455416277050972,
-0.0036281372886151075,
0.023971980437636375,
-0.020737720653414726,
-0.034627482295036316,
-0.04935433715581894,
0.07016986608505249,
0.034409601241350174,
0.012737526558339596,
0.006042583379894495,
0.012586547993123531,
0.01137350220233202,
0.017973177134990692,
0.02343771792948246,
0.028289824724197388,
0.02624863013625145,
0.03145185112953186,
-0.028941495344042778,
-0.03925875201821327,
0.011228993535041809,
-0.02761067822575569,
-0.01314572524279356,
0.040093690156936646,
-0.04088428243994713,
-0.012891659513115883,
-0.012115094810724258,
-0.018273571506142616,
-0.009672814980149269,
0.045449115335941315,
0.02451413683593273,
0.019619179889559746,
-0.001322111114859581,
0.019989462569355965,
0.018206041306257248,
0.019722022116184235,
-0.07579236477613449,
-0.0026520758401602507,
-0.018417445942759514,
0.01255855243653059,
0.0045117102563381195,
-0.013068096712231636,
0.060230553150177,
-0.013490459881722927,
-0.025630325078964233,
0.0039307670667767525,
0.0004983363323844969,
0.03774536773562431
] |
1
Le c du 6 de l'article 223 L du code général des impôts (CGI) ordonne le principe d'une cessation du groupe dont la société mère est absorbée et l'application des conséquences prévues dans cette situation à l'article 223 F du CGI et à l'article 223 R du CGI.
Par ailleurs, ce dispositif permet d'une part, d'imputer le déficit d'ensemble à hauteur des réintégrations afférentes à la cessation du groupe, d'autre part, à la société absorbante, soit de constituer un nouveau groupe avec les filiales de la société absorbée qui faisaient partie du groupe dissous à compter de la date d'ouverture de l'exercice de fusion soit, si elle a déjà constitué un groupe par ailleurs, d'élargir celui-ci à ces mêmes sociétés, à compter de cette même date.
En outre, des mesures d'accompagnement favorisent l'application du dispositif ; elles sont relatives à l'ajustement de la durée du premier exercice des sociétés du groupe issu de la fusion, à l'imputation du déficit de l'ancien groupe sur une base élargie.
Ces dispositifs sont étendus dans des conditions spécifiques en cas d'absorption de la société mère d'un groupe horizontal (défini au BOI-IS-GPE-10-30-50), ou de son entité mère non résidente, ou d'absorption d'une société étrangère entraînant la cessation du groupe horizontal.
Toutefois, le dernier alinéa de l'article 223 S du CGI, modifié par l'article 32 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, prévoit que les conséquences de la cessation de groupe ne s'appliquent pas lorsque la société mère est absorbée par une autre société du groupe, sous réserve que cette fusion soit placée sous le régime prévu à l'article 210 A du CGI et que cette dernière exerce l'une des options mentionnées aux premier, deuxième, quatrième ou avant-dernier alinéas du I de l'article 223 A du CGI ou au premier alinéa du I de l'article 223 A bis du CGI dans le délai prévu au deuxième alinéa du III de l'article 223 A du CGI décompté à partir de la date de réalisation de la fusion.
10
Le présent chapitre commente :
- la cessation de l'ancien groupe (section 1, BOI-IS-GPE-50-10-10) ;
- la création d'un nouveau groupe (section 2, BOI-IS-GPE-50-10-20) ;
- le sort des déficits, les charges financières nettes non déduites et la capacité de déduction inemployée de l'ancien groupe (section 3, BOI-IS-GPE-50-10-30).
En ce qui concerne l'ajustement de la durée des exercices, il convient de se reporter au II-B § 50 à 110 du BOI-IS-GPE-10-10-20. | Bulletin officiel des finances publiques - impôts | BOI-IS-GPE-50-10 | https://bofip.impots.gouv.fr/bofip/6161-PGP.html/identifiant=BOI-IS-GPE-50-10-20210811 | 2021-08-11 00:00:00 | 39a49c5d5a39c220c1436e5cb4bf16ca15a1a1ecf9ccc5567a2f5bc7ee78c882 | [
-0.022792942821979523,
0.06159404292702675,
-0.07476050406694412,
0.08172444254159927,
0.0035958674270659685,
-0.033245429396629333,
-0.07365602999925613,
-0.0057550459168851376,
0.11905469745397568,
-0.04735756665468216,
-0.041478462517261505,
-0.01538097858428955,
0.020062264055013657,
0.022915219888091087,
-0.022418079897761345,
0.061230361461639404,
0.03804033249616623,
0.012613868340849876,
0.03155631572008133,
0.01652289554476738,
0.07060329616069794,
0.025260519236326218,
0.016103152185678482,
0.03227660059928894,
0.04468236491084099,
0.049359723925590515,
0.042210452258586884,
-0.07910455763339996,
0.013255651108920574,
0.03327655419707298,
0.012647150084376335,
0.0017210387159138918,
0.009492210112512112,
0.0210633035749197,
0.042156439274549484,
-0.022717246785759926,
0.0041168853640556335,
-0.001211934257298708,
-0.01679741032421589,
0.007586644031107426,
-0.018025211989879608,
-0.019069936126470566,
-0.014885357581079006,
0.07595456391572952,
0.017245640978217125,
0.046916332095861435,
-0.039980169385671616,
0.061316587030887604,
0.053845468908548355,
-0.002011070493608713,
0.0260262880474329,
-0.046668484807014465,
0.05484005808830261,
0.04837872087955475,
-0.024354498833417892,
0.02386683225631714,
-0.09862011671066284,
-0.0002582057495601475,
0.09003566950559616,
-0.03512783721089363,
-0.05190243571996689,
-0.0015307681169360876,
0.01896820217370987,
-0.03164925426244736,
-0.03626854345202446,
-0.021934397518634796,
0.0324166975915432,
-0.07718563079833984,
0.08668287098407745,
0.09149278700351715,
0.057373639196157455,
-0.0058896965347230434,
-0.00924687460064888,
0.037013452500104904,
-0.008915095590054989,
0.03228570148348808,
-0.023069459944963455,
0.0006028496427461505,
-0.001444463967345655,
0.01719057187438011,
-0.06299657374620438,
0.0018645981326699257,
-0.010619297623634338,
0.0020868168212473392,
0.0017501214751973748,
-0.02283511683344841,
0.011819479055702686,
-0.05227653309702873,
-0.014296076260507107,
0.0009441807633265853,
-0.0787406861782074,
0.06492836028337479,
0.03267596662044525,
0.01492005679756403,
0.030543822795152664,
0.04087817296385765,
-0.03477785363793373,
-0.03349103033542633,
0.022757846862077713,
-0.04087179899215698,
-0.000752020045183599,
0.01966540515422821,
0.05341501161456108,
-0.0128129031509161,
-0.015341341495513916,
0.0063467868603765965,
0.049490123987197876,
-0.052187688648700714,
0.005059127230197191,
-0.03370686247944832,
-0.008575987070798874,
0.011485460214316845,
-0.04204454645514488,
-0.0536869652569294,
-0.0444607175886631,
0.051103368401527405,
-0.006867767311632633,
0.030427325516939163,
-0.011137790977954865,
0.037841953337192535,
-0.021456563845276833,
-0.021029021590948105,
-0.04060877487063408,
-0.014207770116627216,
-0.07750682532787323,
0.02460530400276184,
0.03143066540360451,
-0.042062073945999146,
-0.04053836688399315,
-0.03188496455550194,
0.06622301787137985,
-0.020016297698020935,
0.016637904569506645,
-0.07985187321901321,
-0.010937485843896866,
-0.06902971118688583,
-0.008721721358597279,
0.049211397767066956,
0.02173781208693981,
0.023495597764849663,
-0.0032046237029135227,
-0.037552472203969955,
-0.029634427279233932,
-0.023101435974240303,
0.01929391920566559,
0.07288746535778046,
-0.04524916410446167,
-0.04634181037545204,
0.018450643867254257,
0.008991291746497154,
-0.044662073254585266,
0.030520394444465637,
-0.023134155198931694,
0.012191739864647388,
0.016590379178524017,
0.01886088401079178,
0.0021654467564076185,
0.0367148257791996,
-0.08934201300144196,
-0.031206190586090088,
0.02055155485868454,
-0.0029276369605213404,
0.05512348189949989,
-0.057446498423814774,
-0.01074829138815403,
-0.058792680501937866,
0.03894703835248947,
0.09422103315591812,
0.04975408688187599,
-0.025500552728772163,
-0.007812201511114836,
0.044547539204359055,
-0.0020076713990420103,
-0.0007189581519924104,
-0.004768921993672848,
-0.06665057688951492,
0.016416214406490326,
0.0036479595582932234,
-0.049254611134529114,
0.0409836508333683,
0.03428389132022858,
0.006158812902867794,
-0.03402535244822502,
0.0037416345439851284,
0.019345751032233238,
0.03326395899057388,
-0.0427279956638813,
-0.037624623626470566,
0.01072106696665287,
0.023962555453181267,
-0.03250400349497795,
0.004711102694272995,
-0.06286433339118958,
-0.009844371117651463,
-0.03765900433063507,
-0.05011092871427536,
-0.07207024842500687,
0.053789496421813965,
-0.0028229013551026583,
0.0017630694201216102,
0.029090313240885735,
0.002005652291700244,
0.022452130913734436,
0.014653896912932396,
-0.05336717888712883,
-0.057529062032699585,
-0.02037011831998825,
0.033143844455480576,
0.028541354462504387,
-0.008469012565910816,
0.009018923155963421,
0.028519388288259506,
0.03697171434760094,
-0.034171462059020996,
-0.02603779546916485,
-0.027000796049833298,
-0.03657260537147522,
-0.053044162690639496,
0.0630364865064621,
-0.04245118051767349,
-0.002610212191939354,
-0.005656834691762924,
-0.10029294341802597,
-0.03262133151292801,
-0.08664577454328537,
0.028312407433986664,
-0.0025218797381967306,
0.018326224759221077,
-0.0032529819291085005,
0.004162347875535488,
0.015167116187512875,
-0.04474998638033867,
0.05367838591337204,
-0.028277207165956497,
-0.030398670583963394,
0.034553442150354385,
0.008495683781802654,
-0.01235468965023756,
0.014016082510352135,
0.010508778505027294,
0.0501258447766304,
-0.05286185443401337,
0.032740455120801926,
0.02163577266037464,
0.02026212215423584,
0.0178290456533432,
-0.03975875303149223,
-0.009698335081338882,
-0.00528900558128953,
0.07979331910610199,
-0.04229806363582611,
0.02410910464823246,
0.001667773467488587,
0.013813129626214504,
0.04800378531217575,
-0.04103083908557892,
0.018159780651330948,
0.0038218838162720203,
0.02893708273768425,
-0.044958364218473434,
-0.06474901735782623,
0.008325823582708836,
0.023176541551947594,
-0.033559806644916534,
-0.011862389743328094,
-0.08098030835390091,
0.10981820523738861,
0.06155505031347275,
-0.014432421885430813,
0.002519184025004506,
0.0025885452050715685,
0.006444158963859081,
-0.019150227308273315,
0.021011419594287872,
-0.06685207039117813,
-0.02213226445019245,
0.007935336790978909,
-0.051899537444114685,
0.013064099475741386,
0.0063286516815423965,
-0.03263790160417557,
0.012073904275894165,
-0.020068330690264702,
-0.04468159005045891,
0.031214982271194458,
-0.0031255350913852453,
0.036604367196559906,
-0.047404490411281586,
-0.02287442795932293,
-0.027777982875704765,
-0.027641812339425087,
-0.025703510269522667,
0.025823626667261124,
0.03905835747718811,
0.01922084391117096,
0.04526958614587784,
-0.029350632801651955,
0.06236526370048523,
-0.0007965128170326352,
-0.004985222592949867,
-0.03721330314874649,
-0.003918555565178394,
0.030581479892134666,
0.033202603459358215,
-0.02364499680697918,
-0.0005684177158400416,
-0.01311419252306223,
0.00011689394159475341,
0.011042110621929169,
-0.012064051814377308,
-0.06598460674285889,
-0.002405141945928335,
0.051903124898672104,
-0.03691471368074417,
0.005417199805378914,
-0.00437215156853199,
-0.006430340930819511,
0.004094406496733427,
-0.011142183095216751,
0.023658493533730507,
0.011879753321409225,
0.1103961318731308,
-0.03164961561560631,
0.0509999580681324,
-0.012433179654181004,
-0.011045727878808975,
0.024632886052131653,
0.020817967131733894,
-0.019621966406702995,
-0.05851457267999649,
0.001972635742276907,
0.030789677053689957,
0.014110484160482883,
-0.01867963932454586,
0.012237935326993465,
0.00033628169330768287,
-0.03366057202219963,
-0.012921209447085857,
0.008591783232986927,
0.040910571813583374,
0.007548060268163681,
0.016530461609363556,
-0.06512542068958282,
-0.007511400151997805,
0.007275950629264116,
0.04554338753223419,
0.04347383230924606,
-0.022521737962961197,
0.06286091357469559,
-0.009877980686724186,
-0.008396783843636513,
0.058920759707689285,
-0.03266355022788048,
0.03203859180212021,
0.05501369759440422,
-0.07000347971916199,
0.004881150089204311,
-0.012117041274905205,
-0.03907671570777893,
0.07105117291212082,
0.03899983689188957,
-0.01377557311207056,
-0.028162332251667976,
0.021932533010840416,
-0.02279314398765564,
0.007674035616219044,
0.02779291197657585,
-0.03599868342280388,
-0.029762761667370796,
0.005085088312625885,
-0.03246508911252022,
0.06652812659740448,
0.05524077266454697,
0.015504064038395882,
-0.041571155190467834,
0.046352434903383255,
0.00618013134226203,
0.04617902636528015,
-0.009091618470847607,
0.02018590457737446,
-0.0026650193613022566,
-0.06619928777217865,
0.03547210991382599,
0.006322359666228294,
0.018583251163363457,
0.037775930017232895,
-0.00652617821469903,
-0.040092211216688156,
-0.010115643963217735,
0.015588165260851383,
0.009120209142565727,
-0.01821845769882202,
-0.001499225851148367,
0.002362152561545372,
0.04089825600385666,
0.016178196296095848,
0.0783185288310051,
-0.04849686101078987,
-0.009690513834357262,
-0.034804750233888626,
-0.04239444062113762,
-0.0030415616929531097,
0.019876716658473015,
-0.02387792058289051,
0.011185686103999615,
-0.032511383295059204,
0.020387163385748863,
-0.01466610748320818,
-0.013027188368141651,
-0.008477631025016308,
0.03160422295331955,
0.040254857391119,
0.022980937734246254,
-0.03594708442687988,
0.0007693976513110101,
0.006279369816184044,
0.02935207076370716,
0.03392443060874939,
0.1361778974533081,
-0.0378093458712101,
0.0048367977142333984,
0.07500132918357849,
0.0035555516369640827,
0.009831619448959827,
-0.02509523741900921,
-0.030219970270991325,
0.007911552675068378,
0.06070520356297493,
-0.004144071135669947,
0.07857893407344818,
-0.0020045656710863113,
-0.004925996996462345,
-0.03708599880337715,
0.03238791972398758,
-0.04905372112989426,
-0.027557145804166794,
0.013779777102172375,
0.0015177333261817694,
0.025053681805729866,
0.009810366667807102,
0.03502245247364044,
0.037661802023649216,
0.016517147421836853,
-0.05680641159415245,
0.034548431634902954,
0.0194992795586586,
-0.03503028675913811,
-0.022929945960640907,
0.042611490935087204,
0.026266654953360558,
-0.04332147538661957,
0.026478296145796776,
-0.04757983610033989,
-0.07612624764442444,
0.005738640204071999,
-0.02476082183420658,
-0.022539149969816208,
0.0681767389178276,
0.01957204006612301,
0.012930658645927906,
0.002828256692737341,
-0.0367601104080677,
-0.002238050103187561,
0.03562553599476814,
0.034220777451992035,
-0.029894739389419556,
0.0033551945816725492,
0.020359894260764122,
0.031760748475790024,
0.01186034269630909,
0.040840357542037964,
0.0140937315300107,
0.009858391247689724,
-0.021848121657967567,
-0.0033179186284542084,
0.060163628309965134,
0.005624644458293915,
0.01250427681952715,
-0.0075930277816951275,
-0.001117625623010099,
0.002416986506432295,
0.0264115147292614,
-0.00892663188278675,
-0.01480991393327713,
-0.004281053319573402,
0.02106701210141182,
-0.015096191316843033,
-0.09123136103153229,
0.034158289432525635,
0.004425918683409691,
0.06870204210281372,
0.026582634076476097,
-0.03557944297790527,
-0.035795506089925766,
0.008626808412373066,
0.05786862224340439,
0.0009325192077085376,
0.03960219398140907,
-0.007235441356897354,
0.026651671156287193,
-0.008521775715053082,
-0.04123522341251373,
-0.050577808171510696,
0.043529897928237915,
0.023241501301527023,
-0.0034372545778751373,
0.06921553611755371,
-0.09100290387868881,
0.008985050022602081,
0.025480635464191437,
-0.04970356076955795,
-0.01021871529519558,
-0.04012536257505417,
-0.008381595835089684,
0.013406272046267986,
-0.015819642692804337,
-0.02598513662815094,
-0.016945408657193184,
-0.012832139618694782,
0.023103291168808937,
0.07777033746242523,
0.020126720890402794,
-0.0027666850946843624,
0.006430256180465221,
0.02869938313961029,
-0.016297465190291405,
0.01277411263436079,
-0.007127481047064066,
0.007345307152718306,
0.025608748197555542,
0.013910390436649323,
0.07675162702798843,
0.05516863241791725,
0.019918406382203102,
0.008009752258658409,
-0.035908184945583344,
0.05216149613261223,
0.049516353756189346,
0.036178357899188995,
-0.012761471793055534,
-0.023461520671844482,
0.0069035692140460014,
0.028110066428780556,
-0.03886739909648895,
0.038594476878643036,
0.02805328741669655,
0.06512446701526642,
-0.00853913277387619,
-0.04577740654349327,
-0.048232730478048325,
0.0021665904205292463,
0.043389834463596344,
0.039197128266096115,
0.07231175899505615,
-0.031058473512530327,
-0.0348990298807621,
0.02919735759496689,
-0.026336776092648506,
-0.08909986168146133,
0.042489130049943924,
-0.007714153733104467,
-0.03988804295659065,
0.002751467050984502,
0.023289093747735023,
0.0345546118915081,
-0.02291404828429222,
0.03334237262606621,
-0.04198243096470833,
0.05354883894324303,
0.024793406948447227,
0.009624062106013298,
0.03534436225891113,
0.003702435176819563,
-0.03455295041203499,
-0.037779249250888824,
-0.0027854074724018574,
-0.033001236617565155,
-0.0527707077562809,
-0.07302789390087128,
0.003482272382825613,
-0.03182881698012352,
0.027894945815205574,
0.030583634972572327,
0.029971279203891754,
0.014000718481838703,
0.005009031854569912,
-0.007372355554252863,
0.02012401819229126,
-0.0327097550034523,
0.013819643296301365,
-0.02240656316280365,
0.032688871026039124,
-0.0313122496008873,
-0.014840018004179,
0.005322693381458521,
0.013445913791656494,
-0.006801033392548561,
-0.027474261820316315,
0.025573568418622017,
0.019738325849175453,
0.011784126982092857,
-0.01232895441353321,
0.03095010109245777,
0.01972620002925396,
0.04376924782991409,
0.028810277581214905,
0.056817106902599335,
-0.056396108120679855,
-0.03681202605366707,
-0.016947932541370392,
0.02786990813910961,
0.022978385910391808,
0.021769335493445396,
-0.004687956999987364,
-0.02113659679889679,
0.023274190723896027,
-0.01088218204677105,
-0.014265485107898712,
-0.026706544682383537,
-0.0201889481395483,
-0.02377774938941002,
0.0008570617064833641,
0.011615604162216187,
-0.01543573010712862,
0.03662290796637535,
0.017574530094861984,
0.006109707988798618,
0.044286325573921204,
-0.06056109815835953,
-0.014670890755951405,
-0.01266457512974739,
-0.007484782487154007,
0.0034327323082834482,
0.026239903643727303,
0.029754530638456345,
-0.024144083261489868,
-0.021320004016160965,
-0.026377249509096146,
-0.04339425265789032,
-0.008613183163106441,
-0.05221990495920181,
0.06476087123155594,
0.03843456879258156,
-0.0028554745949804783,
-0.004525159019976854,
-0.02615782991051674,
0.017271703109145164,
-0.0017818247433751822,
-0.003399226348847151,
0.011266078799962997,
0.018910860642790794,
-0.03966277837753296,
0.010557835921645164,
0.000284263544017449,
-0.02585655078291893,
0.002923431107774377,
-0.06395266205072403,
0.004394835326820612,
0.02016342431306839,
0.05185418203473091,
-0.019478512927889824,
0.03859501704573631,
0.04689820110797882,
-0.027306394651532173,
-0.0487334281206131,
0.02146632969379425,
0.03162061795592308,
0.03977137431502342,
0.025704393163323402,
0.03485962003469467,
0.0475328154861927,
-0.050438884645700455,
-0.017041010782122612,
-0.02793559618294239,
-0.06606880575418472,
-0.008990827016532421,
0.030082834884524345,
-0.060614168643951416,
-0.002715979004278779,
0.02493537776172161,
-0.0008955152588896453,
-0.038427840918302536,
-0.02417813427746296,
0.0378531888127327,
-0.032206080853939056,
-0.03254615515470505,
0.00775972381234169,
0.0428135022521019,
-0.01268918626010418,
0.014884809963405132,
0.010448412038385868,
-0.01606350764632225,
0.017949052155017853,
-0.017466740682721138,
0.033111028373241425,
-0.0036191619001328945,
0.07717305421829224,
-0.04127376526594162,
-0.022230079397559166,
-0.0153229720890522,
0.013642467558383942,
-0.009993183426558971,
-0.11310648173093796,
0.01884537748992443,
0.021642139181494713,
0.006847418379038572,
0.002808020683005452,
-0.05057031661272049,
0.03276650980114937,
0.029242653399705887,
0.05006745085120201,
-0.0017997876275330782,
-0.042240675538778305,
0.034830983728170395,
-0.015009746886789799,
-0.018272509798407555,
-0.029230499640107155,
0.01825692690908909,
-0.00669081462547183,
0.061855241656303406,
0.018539760261774063,
0.012055174447596073,
-0.0552898533642292,
0.023184750229120255,
-0.024840829893946648,
-0.020955732092261314,
0.01068086177110672,
0.03905823081731796,
0.005986555479466915,
0.007013265509158373,
0.045353129506111145,
-0.00955970399081707,
-0.0311861801892519,
-0.05596774071455002,
0.01490727812051773,
0.028375249356031418,
0.025406943634152412,
0.006775960326194763,
-0.02580251544713974,
-0.038973886519670486,
0.03865789249539375,
-0.016171256080269814,
-0.025833385065197945,
-0.047195352613925934,
-0.048267897218465805,
0.04476829245686531,
0.035989485681056976,
0.021627506241202354,
0.020221156999468803,
0.024638578295707703,
0.005126039031893015,
0.027828851714730263,
0.006174428854137659,
0.04529320448637009,
-0.017446553334593773,
-0.010292952880263329,
-0.014051534235477448,
0.0042947279289364815,
0.010614320635795593,
0.008345916867256165,
0.011876707896590233,
0.004736314993351698,
-0.0516323447227478,
-0.036026764661073685,
-0.02205379493534565,
-0.11733382940292358,
0.02668824978172779,
0.002004097681492567
] |
Version PDF de l'attestation
Document à servir par le service livrancier
Description du bien :
N° d'identification (éventuellement) :
Date d'acquisition :
Montant de la TVA mentionnée sur la facture d'acquisition :
Document à servir par le service des domaines
Date de la vente :
Nom de l'acquéreur :
Montant de la taxe ayant grevé l'achat de ce bien, diminué d'un cinquième ou d'un vingtième par année civile écoulée, depuis la date de son acquisition et pouvant faire l'objet , par l'acquéreur d'une déduction, dans la limite de son coefficient de déduction et à condition que le bien vendu constitue pour l'acquéreur une immobilisation.
(chiffre à inscrire)
À le
Cachet et signature du service livrancier
À le
Cachet et signature du représentant de l'administration chargée des domaines
| Bulletin officiel des finances publiques - impôts | BOI-FORM-000062 | https://bofip.impots.gouv.fr/bofip/1239-PGP.html/identifiant=BOI-FORM-000062-20210813 | 2021-08-13 00:00:00 | 677e8e8f889200b75457d8d42741b14a7d248eef2485229f68740ee9a6eb6cba | [
-0.013418843038380146,
0.06643003225326538,
0.06000841036438942,
0.009681623429059982,
-0.06055033951997757,
-0.09016478061676025,
-0.06692468374967575,
0.054414547979831696,
0.06147836521267891,
-0.06768031418323517,
-0.06617605686187744,
0.03768366202712059,
-0.05181879922747612,
0.027107877656817436,
-0.05193299800157547,
0.08428561687469482,
0.0743107795715332,
0.03781481087207794,
-0.025252502411603928,
0.006018082611262798,
-0.0000438381866842974,
-0.0005371026345528662,
-0.0018101093592122197,
0.01714557595551014,
0.008075329475104809,
0.10272891819477081,
-0.022165542468428612,
-0.02644273266196251,
-0.05981449782848358,
0.01510735135525465,
-0.09516692161560059,
-0.03407544270157814,
0.05737096071243286,
0.027824850752949715,
0.03732071816921234,
0.015419244766235352,
-0.0374310165643692,
0.0924842432141304,
-0.05383521318435669,
-0.0006868077907711267,
-0.03644196689128876,
0.043008022010326385,
0.02287079021334648,
-0.02524191327393055,
-0.024081557989120483,
0.055083539336919785,
0.001387975411489606,
0.04204729199409485,
0.0022439926397055387,
0.06261515617370605,
-0.01990319974720478,
0.011114582419395447,
0.0032922355458140373,
-0.010415114462375641,
0.024254973977804184,
0.08021736890077591,
-0.031939491629600525,
0.03607136383652687,
0.07294473052024841,
-0.037822406738996506,
-0.009088180027902126,
-0.0022998841013759375,
-0.013046449981629848,
-0.015465017408132553,
-0.05349814146757126,
-0.03578890860080719,
0.04417260363698006,
-0.02723965421319008,
0.11508628726005554,
0.03708144649863243,
-0.008199112489819527,
0.02392439730465412,
-0.018649158999323845,
0.04569917917251587,
0.06719859689474106,
0.029810883104801178,
-0.047819584608078,
0.0007434964645653963,
-0.01071811281144619,
0.036793578416109085,
-0.03180626779794693,
0.021598249673843384,
0.045259859412908554,
0.0019689686596393585,
0.0025912628043442965,
-0.07237150520086288,
-0.01827642321586609,
-0.034879688173532486,
-0.04576439782977104,
-0.024477723985910416,
0.006055537145584822,
0.08430074155330658,
-0.05905267223715782,
0.0565846711397171,
0.006905208807438612,
0.022533221170306206,
-0.039551831781864166,
-0.045306071639060974,
0.10440679639577866,
0.017937486991286278,
-0.010357419960200787,
-0.03761851415038109,
-0.021297484636306763,
0.004960839170962572,
0.029593167826533318,
0.031707409769296646,
0.027494244277477264,
-0.011731564998626709,
-0.013809260912239552,
0.039893798530101776,
-0.03625987842679024,
-0.05668514966964722,
-0.025980623438954353,
-0.009317335672676563,
-0.0138538284227252,
0.0301018338650465,
0.06097470223903656,
-0.05379370227456093,
0.02535061165690422,
-0.030828535556793213,
-0.026352521032094955,
0.02134694717824459,
-0.05805850401520729,
0.009639146737754345,
-0.10540557652711868,
-0.026220262050628662,
-0.03300570324063301,
-0.015405758284032345,
-0.003254998940974474,
-0.030325548723340034,
0.07886012643575668,
-0.012402965687215328,
0.023992154747247696,
-0.036368634551763535,
-0.03525693714618683,
0.021851304918527603,
0.025271734222769737,
0.00788065791130066,
0.03493151441216469,
0.036928124725818634,
-0.04099452868103981,
-0.01831866055727005,
-0.03539540246129036,
0.0481162965297699,
0.032833971083164215,
0.0524689182639122,
-0.024853818118572235,
-0.03952835500240326,
0.0609808973968029,
0.004050090443342924,
-0.028478218242526054,
0.037712886929512024,
0.013672390021383762,
-0.04275791347026825,
0.012830467894673347,
-0.06855176389217377,
0.0036448414903134108,
0.056495923548936844,
-0.014819592237472534,
-0.02286503091454506,
-0.009922637604176998,
0.03792506456375122,
-0.03174065798521042,
-0.02702893316745758,
-0.049530114978551865,
-0.03278256580233574,
0.03135222941637039,
-0.006524865515530109,
0.004053566139191389,
0.009153795428574085,
-0.09646444767713547,
0.04571499675512314,
-0.005601944867521524,
-0.014035067521035671,
-0.015557370148599148,
0.05476595461368561,
-0.057280685752630234,
-0.010190160945057869,
-0.061171408742666245,
0.06415398418903351,
-0.026165712624788284,
-0.044051893055438995,
0.03304547816514969,
0.002403072314336896,
0.0060915276408195496,
0.01962987892329693,
-0.020837118849158287,
-0.03842431679368019,
0.031096575781702995,
0.006961823906749487,
-0.02498166263103485,
0.012491939589381218,
-0.05878065899014473,
0.033494867384433746,
0.014406761154532433,
-0.07744970172643661,
-0.033355627208948135,
0.0013223313726484776,
0.04766194149851799,
-0.012884538620710373,
-0.011265106499195099,
-0.0044718035496771336,
-0.053635042160749435,
0.0015082345344126225,
0.04825134575366974,
-0.01059679500758648,
0.00782366655766964,
-0.029625622555613518,
0.024591121822595596,
-0.036083661019802094,
0.09054775536060333,
0.07235050201416016,
0.003423267975449562,
0.00706040533259511,
-0.027249887585639954,
-0.0022372878156602383,
-0.02297506481409073,
-0.026080559939146042,
-0.00019233734929002821,
-0.006336080841720104,
0.02469962276518345,
-0.03024488314986229,
-0.0732828751206398,
-0.003087457735091448,
0.06980963051319122,
0.02698257751762867,
-0.036216359585523605,
0.025459250435233116,
0.05415009334683418,
-0.04827934876084328,
0.0035518596414476633,
-0.04712977632880211,
0.0034002892207354307,
0.03634318709373474,
-0.020500659942626953,
-0.01929667592048645,
0.010424625128507614,
0.006242154166102409,
-0.04739883914589882,
0.046840932220220566,
0.0017828330164775252,
0.03359220176935196,
0.046684641391038895,
0.028038695454597473,
0.032101310789585114,
-0.050020404160022736,
-0.05834944173693657,
0.022855078801512718,
-0.06177959591150284,
0.029265018180012703,
0.0011225788621231914,
0.017888959497213364,
-0.010572865605354309,
0.004690996371209621,
-0.03482727333903313,
0.0005143347079865634,
0.03513410687446594,
0.007382742129266262,
-0.027625838294625282,
-0.04417337849736214,
0.025748388841748238,
-0.016552558168768883,
-0.041981399059295654,
0.07488120347261429,
0.020490320399403572,
-0.08457636088132858,
0.06225694715976715,
0.04929478093981743,
0.005621762480586767,
-0.01552481297403574,
-0.028302473947405815,
0.019132668152451515,
0.04796697944402695,
0.048444487154483795,
-0.004424676299095154,
-0.0006085478235036135,
-0.017225906252861023,
0.005880933720618486,
-0.04067347198724747,
-0.004552452825009823,
0.06078806892037392,
-0.03325189650058746,
-0.03635777533054352,
-0.03566226363182068,
-0.046712931245565414,
0.029299473389983177,
0.015623010694980621,
-0.0025517253670841455,
-0.03319523110985756,
0.0837576612830162,
-0.08701878041028976,
0.039133112877607346,
-0.010749596171081066,
0.04147414118051529,
0.056938495486974716,
-0.002529942197725177,
-0.02269969880580902,
0.018478330224752426,
0.021700482815504074,
-0.03496065363287926,
-0.06668256223201752,
0.019755017012357712,
0.007050895132124424,
0.005807585548609495,
-0.021513499319553375,
0.04180283471941948,
-0.04725663736462593,
-0.046443987637758255,
-0.04308415204286575,
0.03473939001560211,
0.03309497609734535,
-0.006537814158946276,
0.04763464629650116,
-0.004092827904969454,
0.01475409884005785,
-0.04420365020632744,
0.041162993758916855,
0.011377301067113876,
0.008248202502727509,
-0.02498582750558853,
-0.05011821538209915,
0.1563994139432907,
-0.002719736425206065,
0.04529067501425743,
-0.05418962612748146,
-0.007683402393013239,
0.009596173651516438,
0.007181461900472641,
-0.03251131996512413,
0.018765222281217575,
0.01708698272705078,
0.009719214402139187,
0.03797028213739395,
-0.03901097550988197,
0.0017516490770503879,
0.00845867209136486,
0.07197015732526779,
-0.03302834555506706,
0.00676803570240736,
0.030635755509138107,
0.01874440163373947,
-0.04172896221280098,
-0.06233556568622589,
-0.015025834552943707,
0.022369621321558952,
-0.02815498411655426,
-0.013645733706653118,
-0.009295312687754631,
0.02422678843140602,
-0.010278789326548576,
0.05568468198180199,
0.0041035874746739864,
0.03405380994081497,
0.04453309625387192,
0.029752092435956,
-0.03428339213132858,
-0.04410253465175629,
0.0007391343824565411,
-0.05931224673986435,
0.019093576818704605,
-0.015225477516651154,
-0.024507582187652588,
-0.024928705766797066,
0.03731309249997139,
-0.005530436988919973,
0.001465957728214562,
0.04234829917550087,
0.02438216842710972,
-0.004208015277981758,
-0.010673534125089645,
0.03407122194766998,
0.010813391767442226,
-0.03476639837026596,
0.00906117632985115,
-0.019510088488459587,
0.0002954689844045788,
0.015161384828388691,
0.05323871597647667,
0.0014826948754489422,
0.014147674664855003,
0.01676539145410061,
0.023220306262373924,
0.035528022795915604,
0.030198171734809875,
0.015901613980531693,
-0.013149335980415344,
0.0311698280274868,
-0.036785658448934555,
0.005493464879691601,
-0.02329091541469097,
0.008357361890375614,
-0.042878858745098114,
-0.012892286293208599,
0.021636752411723137,
0.036716241389513016,
-0.022247640416026115,
0.029842477291822433,
-0.0065844254568219185,
-0.022626135498285294,
0.011748055927455425,
-0.05551384389400482,
0.030311696231365204,
0.016873003914952278,
0.07837125658988953,
0.021097013726830482,
0.020716875791549683,
0.07077642530202866,
-0.053604159504175186,
-0.027752144262194633,
-0.0019359233556315303,
0.019831858575344086,
0.016343746334314346,
0.015835706144571304,
-0.034611187875270844,
-0.02482432872056961,
0.01740082912147045,
0.01908762753009796,
0.04636520892381668,
0.14181357622146606,
-0.028837021440267563,
0.019950592890381813,
-0.00035612090141512454,
0.021090185269713402,
-0.03337012231349945,
-0.023478595539927483,
-0.059209007769823074,
0.037260182201862335,
0.07303594797849655,
-0.024275505915284157,
-0.019267195835709572,
-0.027292795479297638,
0.03507652133703232,
-0.03998393565416336,
-0.07648522406816483,
0.0049193487502634525,
0.02203996665775776,
-0.03794249892234802,
-0.03167838975787163,
0.015572813339531422,
0.0592891126871109,
0.013344038277864456,
0.02563212811946869,
0.025628376752138138,
-0.02257835865020752,
0.011511215008795261,
-0.012092784978449345,
0.015522831119596958,
-0.008392324671149254,
0.03924984857439995,
-0.0030583494808524847,
-0.04966498166322708,
0.02338212914764881,
-0.045799385756254196,
-0.04694794863462448,
-0.02466416358947754,
-0.0334760807454586,
-0.027929192408919334,
0.009532050229609013,
0.0021752247121185064,
0.004924074746668339,
-0.03199690207839012,
-0.006602179259061813,
-0.010173180140554905,
-0.00019187640282325447,
0.043058931827545166,
0.03404508903622627,
0.010507680475711823,
0.02845427580177784,
-0.013708896934986115,
0.012013162486255169,
0.08725958317518234,
0.003166359383612871,
-0.01577906496822834,
-0.08419574052095413,
0.005690558347851038,
0.060908038169145584,
-0.0038456274196505547,
0.024882923811674118,
-0.0022664456628262997,
0.03278319165110588,
0.027753308415412903,
0.01832367666065693,
-0.013680442236363888,
-0.03042983077466488,
-0.019867897033691406,
0.03214489296078682,
-0.02812350168824196,
-0.013411282561719418,
0.004639043472707272,
0.04524869844317436,
-0.02215847745537758,
-0.040441181510686874,
0.0525544099509716,
0.0005915743531659245,
0.025614572688937187,
0.05012166127562523,
-0.0011089559411630034,
-0.040082648396492004,
0.007437851279973984,
-0.03270413726568222,
-0.030105356127023697,
-0.03279915824532509,
-0.007394400425255299,
0.04030485078692436,
0.004231111612170935,
0.01944672130048275,
0.029516255483031273,
0.006237516645342112,
-0.013115886598825455,
-0.03645801916718483,
-0.047960299998521805,
-0.014285662211477757,
-0.03994903340935707,
-0.02978634648025036,
0.004637626931071281,
-0.005659219343215227,
-0.04605286568403244,
0.046249955892562866,
-0.04017547518014908,
0.0007589132874272764,
0.021204914897680283,
0.04434076324105263,
-0.00846191868185997,
-0.010047570802271366,
0.0008513314533047378,
-0.028454534709453583,
0.02163974940776825,
-0.029935995116829872,
0.059491537511348724,
0.04061206430196762,
0.02231523208320141,
-0.05940677225589752,
0.013551485724747181,
0.018428446725010872,
-0.007296404335647821,
0.018435049802064896,
-0.011388802900910378,
0.11210077255964279,
0.029153354465961456,
0.003104603383690119,
0.002351901028305292,
-0.026063833385705948,
0.021909376606345177,
0.002589578041806817,
0.0206180140376091,
-0.0026749668177217245,
-0.02546180784702301,
0.0074559543281793594,
-0.022297602146863937,
0.010126317851245403,
-0.03366031497716904,
0.0742853432893753,
-0.014031464233994484,
0.03834381699562073,
0.003272376721724868,
-0.007957596331834793,
-0.002726001664996147,
-0.02194339781999588,
0.02978178858757019,
0.052046358585357666,
-0.005296449176967144,
-0.04191829636693001,
0.013557118363678455,
-0.03504221886396408,
0.04523932933807373,
-0.02252279594540596,
-0.020770786330103874,
-0.015491137281060219,
0.0462968610227108,
-0.0017027019057422876,
0.044668953865766525,
0.00805592630058527,
-0.003324527759104967,
-0.04680539295077324,
0.0035513543989509344,
-0.005948305130004883,
-0.016355296596884727,
-0.034254949539899826,
-0.04020164906978607,
-0.02687988430261612,
-0.03481311351060867,
-0.024584388360381126,
0.005372500512748957,
0.03218961879611015,
-0.008013495244085789,
0.03139703348278999,
-0.02556595951318741,
0.005677974782884121,
0.022233685478568077,
-0.015359305776655674,
-0.021391401067376137,
0.02938564494252205,
0.04132293537259102,
-0.031246863305568695,
0.011978063732385635,
-0.01141444407403469,
-0.0009345576399937272,
-0.05910217761993408,
0.003612319240346551,
-0.018931327387690544,
-0.004820214584469795,
-0.0224941186606884,
0.05055603012442589,
0.019431738182902336,
0.01994854398071766,
0.01923310197889805,
-0.0026878132484853268,
-0.046247318387031555,
-0.01807381398975849,
-0.008250790648162365,
-0.01617417111992836,
-0.01453669834882021,
0.025372250005602837,
0.017482630908489227,
-0.015415904112160206,
0.016802480444312096,
0.0172527264803648,
-0.02052437886595726,
-0.021411573514342308,
0.0027364843990653753,
-0.029154686257243156,
-0.007567068096250296,
0.043679557740688324,
0.021990511566400528,
0.05199151858687401,
-0.006779894698411226,
0.03239551931619644,
-0.07481630146503448,
-0.0596480518579483,
-0.019841279834508896,
-0.0436193123459816,
0.027969062328338623,
-0.021578297019004822,
-0.018145905807614326,
-0.045154500752687454,
-0.0321565680205822,
-0.0681430995464325,
-0.06492482125759125,
-0.026661396026611328,
-0.046517495065927505,
-0.014274416491389275,
0.04877360910177231,
0.02366778254508972,
0.006385225336998701,
0.005354511085897684,
0.02647586539387703,
0.01706084795296192,
0.013888419605791569,
-0.009694915264844894,
0.015668218955397606,
0.02299269288778305,
0.006144876126199961,
0.007337349001318216,
0.005052213091403246,
0.019496861845254898,
-0.014442939311265945,
-0.047063425183296204,
-0.0039537628181278706,
0.004344636108726263,
0.096027672290802,
-0.010678697377443314,
-0.013389519415795803,
0.04509655386209488,
0.0035431613214313984,
-0.046548034995794296,
0.013089383952319622,
0.004453827161341906,
0.02880004234611988,
0.059051766991615295,
-0.0006540447939187288,
0.005846617743372917,
-0.05672108009457588,
-0.006398179102689028,
0.003660097485408187,
0.013235146179795265,
-0.013323824852705002,
0.03601755201816559,
0.012317788787186146,
-0.0213841050863266,
0.03406839072704315,
-0.010031107813119888,
0.006875728722661734,
0.02887585386633873,
0.0070160371251404285,
-0.03430534526705742,
-0.05104666203260422,
-0.02083960920572281,
0.03878172114491463,
-0.006450790911912918,
0.006639782339334488,
0.0074654677882790565,
0.055129922926425934,
-0.043600182980298996,
-0.007508000358939171,
0.022980188950896263,
-0.01806681789457798,
0.01101694442331791,
0.00469919154420495,
0.015117612667381763,
-0.0006504672928713262,
0.01033059787005186,
0.017349351197481155,
-0.01817401684820652,
0.03605075180530548,
0.02204846404492855,
-0.010219736024737358,
0.016029417514801025,
0.011008366011083126,
0.03653901815414429,
-0.032947856932878494,
0.01394059881567955,
0.06040498986840248,
-0.02017362415790558,
0.039323482662439346,
-0.019049691036343575,
0.01392344944179058,
-0.033978693187236786,
0.022924738004803658,
0.041201911866664886,
0.061901479959487915,
-0.03064492531120777,
-0.04307103157043457,
0.019739435985684395,
0.021631326526403427,
-0.000904274289496243,
-0.0054343221709132195,
-0.007120197638869286,
0.06469541788101196,
-0.005422308575361967,
0.01734895259141922,
-0.004539974965155125,
0.012804955244064331,
-0.016835803166031837,
0.021345676854252815,
-0.004592999815940857,
-0.007275155279785395,
0.08377655595541,
0.04852177947759628,
-0.018389277160167694,
-0.03834189474582672,
0.03706510365009308,
-0.03603063523769379,
-0.02800879441201687,
0.13480670750141144,
-0.013943650759756565,
-0.009406016208231449,
-0.010428663343191147,
-0.038869742304086685,
0.008702817372977734,
0.02403087727725506,
-0.05574541911482811,
0.02519172430038452,
0.013460556976497173,
0.033647067844867706,
-0.016673823818564415,
-0.011369348503649235,
-0.02125338837504387,
-0.024817131459712982,
0.017959533259272575,
0.016216373071074486,
0.000715089263394475,
-0.013698744587600231,
0.049362633377313614,
-0.018346693366765976,
-0.024943901225924492,
-0.03125402331352234,
-0.05539987236261368,
-0.006055288482457399
] |
1
Le a du 1° du 3 de l'article 261 du code général des impôts (CGI) exonère de la taxe sur la valeur ajoutée (TVA), sous réserve des dispositions des 1° et 2° du III de l'article 257 du CGI « les ventes de biens usagés faites par des personnes qui les ont utilisés pour les besoins de leurs exploitations ». Ce principe étant posé, le même texte l'amende en précisant que, toutefois, cette exonération ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la TVA lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même.
Cette dernière disposition ne s'applique ni aux biens cédés à des personnes qui ont souscrit un contrat de crédit-bail ou location avec option d'achat avant le 8 septembre 1989, ni aux véhicules destinés à la location simple, inscrits à l'actif des entreprises de location avant le 8 septembre 1989, si ces véhicules sont cédés à des personnes autres que des négociants en biens d'occasion. Ces cessions demeurent exonérées, avec obligation de régulariser la taxe déduite en application du 1 du III de l'article 207 de l'annexe II au CGI.
Les cessions de biens d'investissement, que ces cessions soient imposées ou exonérées de la TVA, sont exclues du calcul du pourcentage de déduction (CGI, ann. II, art. 206, III-3-3°-a).
I. Biens imposables
10
Le a du 1° du 3 de l'article 261 du CGI précise que l'exonération prévue en faveur des ventes de biens usagés faites par des personnes qui les ont utilisés pour les besoins de leurs exploitations ne s'applique pas aux biens qui ont ouvert droit à déduction complète ou partielle de la TVA lors de leur achat, acquisition intracommunautaire, importation ou livraison à soi-même. L'imposition à la TVA est donc la règle pour toutes les livraisons de biens mobiliers d'investissement affectés aux opérations dans le champ effectuées par leurs utilisateurs (voir toutefois IV § 100 à 130).
20
L'imposition concerne les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations, c'est-à-dire les biens meubles corporels qu'un assujetti utilise pour les besoins de l'exercice de ses activités économiques (ex : matériel et outillage industriels, matériel de transport, matériel de bureau, etc). Il n'y a pas de condition de durée minimale d'affectation aux besoins de l'exploitation.
30
Toutes les exportations et les livraisons de biens destinés à être exportés qui concernent des biens mobiliers d'investissement utilisés par des personnes redevables à des opérations entrant dans le champ de la taxe, sont considérées comme taxées. Le cédant pourra bénéficier, si le bien n'a pas donné lieu à déduction ou a donné lieu à déduction partielle, d'une déduction complémentaire dans la limite de la TVA qui aurait été exigible si la vente n'était pas réalisée à l'exportation.
40
La taxation doit être appliquée dans tous les cas, c'est-à-dire à tous les biens mobiliers d'investissement qui ont ouvert droit à déduction, totalement ou partiellement, préalablement à leur cession.
Le critère de la taxation de la cession d'un bien réside dans le seul fait que ce bien a ouvert droit à déduction de tout ou partie du montant de la TVA, avant sa cession, que ce droit à déduction ait été effectivement exercé ou non.
La taxation concerne en principe toutes les cessions à titre onéreux de ces biens, quels que soient l'acquéreur et le délai écoulé entre la date d'acquisition et la date de la cession.
50
Le 1° du 3 de l'article 261 du CGI a, d'autre part, exclu de l'exonération :
- les cessions d'aéronefs ou d'éléments d'aéronefs utilisés par des compagnies de navigation aérienne, dont les services à destination ou en provenance de l'étranger ou des territoires et départements d'outre-mer, à l'exclusion de la France métropolitaine, représentent au moins 80 % des services qu'elles exploitent, faites au profit d'autres compagnies qui ne remplissent pas ces conditions (CGI, art. 257, III-1°) ;
- les cessions de navires de commerce maritime ou destinés à la navigation de commerce sur les fleuves internationaux, de bateaux utilisés pour l'exercice d'une activité industrielle en haute mer, de bateaux affectés à la pêche professionnelle maritime, de bateaux de sauvetage et d'assistance en mer, d'objets incorporés dans ces bateaux ainsi que d'engins et filets pour la pêche maritime lorsqu'ils cessent d'être affectés exclusivement à l'usage que justifie l'exonération prévue par les 2° et 3° du II de l'article 262 du CGI (CGI, art. 257, III-2°).
II. Base d'imposition
60
Les cessions de biens mobiliers d'investissement sont exclues du bénéfice de l'imposition sur la marge prévue par l'article 297 A du CGI (I-C § 90 du BOI-TVA-SECT-90-20-20). La base d'imposition est donc constituée par le prix de vente total du bien ou la valeur de l'apport.
70
En conséquence, les déductions initiales opérées par les utilisateurs au titre des dits biens ne sont pas remises en cause même dans le cas où la cession intervient avant le commencement de la quatrième année qui suit celle de l'acquisition, l'importation ou la première utilisation des biens cédés. Ces utilisateurs ne peuvent, bien entendu, délivrer l'attestation prévue au 3 du III de l'article 207 de l'annexe II au CGI mais doivent mentionner sur leur facture, dans les conditions réglementaires, la taxe dont ils sont redevables.
80
De plus, l'utilisateur qui vend des biens dont il a fait usage pour des opérations entrant dans le champ d'application de la taxe peut, dans certains cas, pratiquer une déduction complémentaire (CGI, ann. II, art. 207, III-1).
Il en est ainsi des régularisations globales opérées lorsque :
- la cession intervenant avant le commencement de la quatrième année qui suit celle de l'acquisition, l'importation ou la première utilisation des biens, la taxe qui a grevé le bien n'a pas initialement fait l'objet d'une déduction totale ;
- la cession portant sur un bien exclu du droit à déduction, est effectuée au profit d'un négociant en biens d'occasion et soumise volontairement à la TVA par le cédant (IV-B § 130) ;
- le bien qui n'a pas donné lieu à déduction ou à une déduction partielle est exporté ou fait l'objet d'une livraison intra-communautaire (I § 10).
Le montant de cette déduction ne peut toutefois excéder celui de la taxe due à raison de cette cession.
III. Déclaration des opérations réalisées
90
Les éventuels compléments de droit à déduction résultant pour le cédant de l'application du III de l'article 207 de l'annexe II au CGI doivent figurer ligne 21 de la déclaration 3310 CA 3 souscrite par les entreprises soumises au régime réel normal et ligne 27 de la déclaration CA 12 (ou CA 12 E) souscrite par les entreprises relevant du régime simplifié d'imposition (RM Delfosse n° 36300, JO AN du 5 janvier 1981, p. 34).
IV. Régime de l'exonération
A. Cas général
100
Le a du 1° du 3 de l'article 261 du CGI exonère de TVA les ventes de biens usagés faites par les personnes qui les ont utilisés pour les besoins de leurs exploitations. Mais cette exonération ne s'applique qu'aux cessions de biens mobiliers d'investissement qui ne pouvaient pas ouvrir droit à déduction, en raison soit de leur affectation à une activité exonérée ou hors du champ d'application de la TVA, soit d'une mesure d'exclusion particulière.
110
De même, la réception en France d'un bien d'investissement usagé acquis auprès d'un utilisateur situé dans un autre État membre de l'Union européenne constitue une acquisition intracommunautaire exonérée lorsque le cédant est un assujetti qui réalise des opérations n'ouvrant aucun droit à déduction.
120
Le cédant peut délivrer au nouveau détenteur du bien une attestation mentionnant le montant total de la TVA ayant grevé l'acquisition, l'importation ou la première utilisation à proportion du rapport entre le nombre d'années restant à courir jusqu'au terme de la période de régularisation et le nombre d'années total de celle-ci ; le nouveau détenteur peut opérer, dans les conditions ordinaires, la déduction de la TVA, pour le montant de laquelle est établie l'attestation. Le bénéficiaire d'une cession ultérieure peut également opérer la déduction d'une fraction, calculée dans les mêmes conditions, de la taxe que le précédent propriétaire était en droit de déduire.
Il est précisé que le commerçant qui n'a pu opérer la déduction soit parce qu'il est exonéré, soit en raison d'une exclusion légale, conserve la possibilité de délivrer l'attestation.
Cette déduction n'est cependant admise que dans la mesure où le bien constitue une immobilisation affectée aux opérations économiques ouvrant droit à déduction pour le bénéficiaire de la cession (CGI, annexe II, art. 207, III-3).
Les cessions de biens qui interviennent après le commencement de la quatrième année qui suit celle de l'acquisition, l'importation ou la première utilisation à la suite d'une livraison à soi-même demeurent exonérées en tout état de cause.
B. Cas particulier de la cession d'un bien d'investissement à un négociant en biens d'occasion durant la période de régularisation
130
Le transfert du droit à déduction en proportion du rapport entre le nombre d'années restant à courir jusqu'au terme de la période de régularisation et le nombre d'années total de celle-ci prévu au 3 du III de l'article 207 de l'annexe II du CGI ne peut s'appliquer si le bénéficiaire est un négociant en biens d'occasion. Ce dernier n'utilisera pas en effet le bien cédé comme une immobilisation.
Toutefois, dans le cas de biens exclus du droit à déduction, le cédant peut soumettre volontairement la cession de tels biens à la TVA. Il bénéficie alors d'un complément de déduction (CGI, ann. II, art. 207, III-1-2°) égal à la somme des régularisations annuelles qui auraient été effectuées jusqu'au terme de la période de régularisation en application des 1, 2, 3 et 5 du II de l'article 207 de l'annexe II, en considérant que pour chacune des années restantes de cette période, le coefficient de déduction est égal à l'unité.
(140 - 520)
Remarque : Les commentaires figurant au II-§ 140 à 520 relatifs aux biens livrés par des assujettis-revendeurs sont transférés au BOI-TVA-SECT-90-20-20. Pour prendre connaissance des commentaires antérieurs, il convient de consulter les versions précédentes du présent document. | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-90-20-10 | https://bofip.impots.gouv.fr/bofip/1280-PGP.html/identifiant=BOI-TVA-SECT-90-20-10-20210813 | 2021-08-13 00:00:00 | 253eb604aaa22b7ef79f8fa3df2390afc91f6a1119a0625a5f01378eb93cad93 | [
-0.016297509893774986,
0.04655758664011955,
0.03633294999599457,
0.06236644461750984,
-0.006113348063081503,
-0.03424457460641861,
-0.07460341602563858,
-0.01556166261434555,
0.0650947168469429,
-0.04096556454896927,
-0.024652810767292976,
0.007267670705914497,
-0.05261535197496414,
-0.0735202506184578,
-0.04538485407829285,
0.07485610246658325,
0.02421334944665432,
0.0504944883286953,
-0.020827794447541237,
0.03304782882332802,
0.08649960160255432,
0.030613981187343597,
-0.004484797827899456,
0.09383799135684967,
-0.04249924048781395,
0.07480982691049576,
0.008241533301770687,
-0.07166305184364319,
-0.04613921791315079,
-0.013921007513999939,
-0.021236365661025047,
-0.014094413258135319,
-0.0014151869108900428,
0.000734509842004627,
-0.00046444206964224577,
-0.05858856067061424,
-0.018347060307860374,
0.026937484741210938,
-0.06077956780791283,
-0.012228826060891151,
-0.009829645045101643,
-0.003590776352211833,
0.07994693517684937,
0.035134926438331604,
0.0008130407659336925,
0.0388968288898468,
0.013690274208784103,
0.07892733067274094,
-0.06656978279352188,
0.06588032841682434,
0.03331035003066063,
0.019120723009109497,
0.0031048881355673075,
-0.011958776973187923,
0.024092119187116623,
0.03582256659865379,
-0.06352423131465912,
-0.08543170243501663,
0.08769398927688599,
-0.04978077858686447,
0.028184853494167328,
-0.0026431132573634386,
0.01972321793437004,
-0.016878275200724602,
-0.008517920970916748,
-0.05706716701388359,
0.031108012422919273,
-0.0649409219622612,
0.11171948909759521,
0.07560767978429794,
0.010036084800958633,
0.0174393393099308,
-0.015569229610264301,
0.023862168192863464,
-0.00110526941716671,
0.03256011754274368,
-0.006418491248041391,
0.007229879964143038,
0.07907968014478683,
0.013987616635859013,
-0.0489882156252861,
-0.022437283769249916,
0.03510632365942001,
0.04323425889015198,
-0.0003671787853818387,
-0.009296988137066364,
-0.00448500644415617,
0.0037550481501966715,
-0.029867788776755333,
-0.018362214788794518,
0.0019400226883590221,
0.041542429476976395,
-0.05283638834953308,
0.03915996104478836,
0.030719002708792686,
0.030382446944713593,
-0.015936708077788353,
0.006535715889185667,
0.05330626294016838,
0.02393593080341816,
-0.016336139291524887,
0.03798336163163185,
0.05024229362607002,
-0.049427177757024765,
0.05403279513120651,
-0.062372688204050064,
-0.022081084549427032,
-0.024436278268694878,
-0.03424430638551712,
-0.044758833944797516,
-0.07132316380739212,
-0.02745901793241501,
-0.024365024641156197,
-0.06118974834680557,
-0.02025466412305832,
0.04859014227986336,
-0.035958319902420044,
-0.03200630098581314,
0.02508828602731228,
0.036593589931726456,
-0.021539874374866486,
-0.044167689979076385,
-0.013877464458346367,
0.025749634951353073,
-0.057049430906772614,
-0.0672510638833046,
0.003244319697842002,
-0.019277699291706085,
-0.04030761867761612,
0.01865410804748535,
0.004313115030527115,
0.03663301840424538,
-0.003300017211586237,
0.00042559311259537935,
-0.0030043201986700296,
-0.025527531281113625,
0.013387493789196014,
0.034291259944438934,
0.04367045685648918,
0.013031970709562302,
-0.07947319000959396,
-0.016859810799360275,
-0.0023518865928053856,
0.03835945948958397,
0.004800351802259684,
0.019993163645267487,
0.016337504610419273,
-0.06364758312702179,
0.003848581574857235,
-0.035805411636829376,
-0.055471085011959076,
0.034164514392614365,
0.019945809617638588,
0.005997964181005955,
0.028050145134329796,
-0.009166838601231575,
0.03235914558172226,
0.015119481831789017,
0.00912067387253046,
-0.036005888134241104,
0.017357511445879936,
0.010525502264499664,
0.030158286914229393,
-0.027334177866578102,
-0.04697059094905853,
-0.03129718080163002,
0.08737175911664963,
0.049467407166957855,
0.05200135335326195,
0.033872395753860474,
-0.04932064563035965,
0.02417137660086155,
-0.011416919529438019,
-0.026553787291049957,
0.011136324144899845,
-0.043161239475011826,
-0.033645063638687134,
0.04270721971988678,
-0.059407688677310944,
0.05246230959892273,
-0.031366992741823196,
-0.065352663397789,
-0.0009386229794472456,
-0.0004456440219655633,
0.020564090460538864,
0.047964632511138916,
0.001723151421174407,
-0.045342933386564255,
0.016684001311659813,
0.002921611536294222,
-0.014483734965324402,
0.025302717462182045,
-0.0795636922121048,
0.048753898590803146,
0.033951397985219955,
-0.036535393446683884,
-0.054249584674835205,
0.0029918095096945763,
0.053988371044397354,
-0.09627153724431992,
0.0018292603781446815,
0.024958761408925056,
0.007440399844199419,
0.020983008667826653,
0.012231583707034588,
0.0038378965109586716,
0.004664117470383644,
-0.0015297603094950318,
0.004578100051730871,
-0.05790640786290169,
0.011186473071575165,
-0.021852213889360428,
-0.008947624824941158,
0.04489769786596298,
-0.007724719122052193,
0.008502273820340633,
-0.010060553438961506,
-0.004784782882779837,
0.07157082110643387,
0.02577696181833744,
0.004332241136580706,
-0.02076059952378273,
-0.05833984911441803,
-0.01414736919105053,
0.05956883355975151,
0.002421632409095764,
-0.021091127768158913,
0.02648715302348137,
-0.02299180068075657,
-0.03888694941997528,
-0.039845164865255356,
-0.03826889395713806,
0.0006714020855724812,
-0.014419572427868843,
-0.003455229103565216,
0.013348042033612728,
0.0031667128205299377,
0.014851759187877178,
-0.05627134442329407,
0.04440212622284889,
-0.0025277561508119106,
-0.013585852459073067,
0.026588570326566696,
0.03290340304374695,
0.05553017929196358,
0.025987442582845688,
-0.00667315348982811,
0.016549890860915184,
0.0210768673568964,
0.045239586383104324,
-0.04437330365180969,
0.02662486955523491,
-0.01882122829556465,
0.04202490299940109,
-0.04533933475613594,
-0.06700719892978668,
0.06039655581116676,
0.020097991451621056,
-0.01211143285036087,
0.0072220745496451855,
-0.026762014254927635,
-0.0016722410218790174,
-0.010163062252104282,
-0.02728383056819439,
-0.005985602270811796,
-0.06931200623512268,
0.07613183557987213,
0.02335008606314659,
-0.030220219865441322,
-0.009871462360024452,
0.041933055967092514,
-0.008784106001257896,
-0.026261182501912117,
0.07576680183410645,
-0.04510241001844406,
0.017178915441036224,
0.009265206754207611,
-0.014443237334489822,
-0.004817531909793615,
0.010031413286924362,
0.04446176812052727,
0.0040743472054600716,
0.006562424823641777,
-0.030081434175372124,
-0.038890108466148376,
0.04884001985192299,
0.01192631945014,
-0.07556839287281036,
-0.02201320044696331,
0.011093667708337307,
-0.039711564779281616,
0.05904731899499893,
0.008123310282826424,
0.07799123972654343,
0.03247775137424469,
-0.03264010697603226,
-0.04675326868891716,
0.07236003875732422,
-0.0059366608038544655,
-0.045364461839199066,
0.011116216890513897,
0.009933852590620518,
-0.025378024205565453,
-0.011486160568892956,
-0.0477997250854969,
-0.040119469165802,
-0.00950569100677967,
-0.03820608928799629,
-0.004867053125053644,
0.03484433889389038,
-0.0006360148545354605,
-0.017279010266065598,
-0.004902285989373922,
-0.011375417932868004,
-0.0018918392015621066,
-0.023253612220287323,
-0.030863964930176735,
-0.029139168560504913,
-0.03514493629336357,
-0.01873653754591942,
-0.02561076171696186,
0.06312157958745956,
-0.015331311151385307,
0.02751680463552475,
-0.009601681493222713,
-0.03261566907167435,
0.029552698135375977,
0.002248584758490324,
-0.02231246791779995,
0.005352582782506943,
0.004782102070748806,
0.028917014598846436,
0.013425283133983612,
-0.05703192949295044,
0.008482398465275764,
-0.018927382305264473,
0.011199896223843098,
-0.033530596643686295,
-0.010966859757900238,
0.032356146723032,
0.04694107174873352,
-0.03720590099692345,
-0.03603820875287056,
0.009995865635573864,
0.025109456852078438,
-0.026937415823340416,
-0.0042470176704227924,
-0.022256111726164818,
0.030891766771674156,
0.010282078757882118,
0.00018876176909543574,
-0.004049717448651791,
0.0316133126616478,
0.04260265454649925,
-0.005353136453777552,
-0.005961311981081963,
-0.05875242128968239,
-0.005819424986839294,
-0.042088206857442856,
0.03469165787100792,
-0.01628110557794571,
-0.0015527538489550352,
0.01998116821050644,
0.012401094660162926,
-0.005893771070986986,
-0.05907633155584335,
-0.03978757932782173,
0.06692183762788773,
-0.01919637620449066,
-0.03204219415783882,
0.023436671122908592,
-0.010671256110072136,
-0.03969861567020416,
0.03513055294752121,
-0.026801493018865585,
0.030282998457551003,
0.0068279532715678215,
0.0035683175083249807,
0.021820804104208946,
-0.023172833025455475,
0.005394169595092535,
0.037176016718149185,
0.06840614229440689,
0.015960441902279854,
0.004930377472192049,
0.048056405037641525,
0.0679130032658577,
-0.02858809009194374,
0.009440239518880844,
0.04232797399163246,
-0.0020576894748955965,
-0.022636061534285545,
0.004485792014747858,
-0.01004003919661045,
0.026618368923664093,
-0.050378162413835526,
0.004123386461287737,
-0.017145264893770218,
-0.015661688521504402,
0.01263764500617981,
0.0017366009997203946,
0.053201887756586075,
0.057071536779403687,
0.01648677885532379,
0.01918480359017849,
0.024277182295918465,
0.07238490134477615,
-0.06263668835163116,
-0.02973201684653759,
0.006657031364738941,
0.014337480999529362,
-0.0022295343223959208,
0.010143698193132877,
-0.03707555681467056,
-0.009642690420150757,
0.05419386178255081,
0.02336261421442032,
0.022501498460769653,
0.13684716820716858,
-0.0425659641623497,
0.018066570162773132,
0.026433764025568962,
0.009243960492312908,
-0.026827137917280197,
-0.018920354545116425,
-0.012932520359754562,
0.08212665468454361,
0.03996597230434418,
-0.04851376637816429,
-0.026748009026050568,
0.02126532793045044,
0.05323135480284691,
-0.036674171686172485,
0.006527201272547245,
-0.02663390524685383,
-0.008605057373642921,
0.0013463457580655813,
0.030264653265476227,
-0.003228637157008052,
-0.016011284664273262,
-0.001068465760909021,
0.03670067712664604,
0.037434469908475876,
-0.09008753299713135,
0.011319655925035477,
-0.005733414553105831,
-0.026343047618865967,
0.051192861050367355,
-0.01153098326176405,
0.0009453172679059207,
-0.0392075814306736,
0.030880672857165337,
-0.01289872545748949,
-0.05689326673746109,
-0.022129878401756287,
-0.0019172290340065956,
-0.019658207893371582,
0.014205354265868664,
-0.00970479380339384,
0.04472239315509796,
0.028681691735982895,
0.018498368561267853,
0.048412829637527466,
-0.017723049968481064,
0.0036031659692525864,
-0.008169827982783318,
-0.01535096950829029,
0.002651484217494726,
-0.017573600634932518,
0.05938634276390076,
0.02706882357597351,
0.03191012144088745,
0.023702383041381836,
-0.04265822470188141,
0.00018779601668938994,
0.05708927661180496,
-0.053318362683057785,
0.029416171833872795,
-0.014556211419403553,
0.003283962607383728,
-0.010222796350717545,
0.016186127439141273,
-0.04039784520864487,
-0.0024360832758247852,
0.02667214721441269,
0.013862713240087032,
-0.05578756332397461,
-0.061135806143283844,
-0.010337368585169315,
0.019085220992565155,
0.026906294748187065,
-0.05348973348736763,
-0.014214884489774704,
-0.03328392282128334,
0.04210308566689491,
0.04159591346979141,
0.006239968817681074,
-0.09886671602725983,
-0.010546837002038956,
-0.005554513074457645,
-0.009822828695178032,
0.011735174804925919,
0.05582956224679947,
-0.00035348505480214953,
0.03918091952800751,
-0.023470893502235413,
0.051363833248615265,
0.005180418025702238,
0.026479335501790047,
0.02494867891073227,
-0.0005658371956087649,
-0.03294728696346283,
-0.06448976695537567,
0.013872399926185608,
0.015236987732350826,
-0.006061553489416838,
-0.10614628344774246,
0.06001496687531471,
0.04891607537865639,
-0.044889286160469055,
-0.020160380750894547,
0.06663905829191208,
0.0043770973570644855,
-0.002874898025766015,
0.02110620215535164,
-0.006514410022646189,
0.03977613151073456,
0.04878532513976097,
0.05024249479174614,
0.006408177316188812,
-0.04666175693273544,
0.03504551574587822,
0.011362211778759956,
-0.011742323637008667,
0.0153913963586092,
0.029816938564181328,
0.03872910887002945,
0.06337175518274307,
0.0032959908712655306,
0.02034066617488861,
0.0558076836168766,
-0.03481500223278999,
-0.014781746082007885,
-0.037423040717840195,
0.0792623832821846,
-0.039993371814489365,
0.004229607060551643,
-0.026225311681628227,
-0.03230133280158043,
-0.013143989257514477,
-0.01951093226671219,
0.05986515060067177,
-0.009236449375748634,
-0.043291378766298294,
-0.011896852403879166,
-0.05016611889004707,
-0.055610280483961105,
-0.002836421364918351,
-0.03857729583978653,
0.02443752810359001,
-0.016705229878425598,
-0.01594052091240883,
-0.0044562132097780704,
-0.02157362550497055,
0.052207592874765396,
0.013055389747023582,
-0.0033049192279577255,
-0.025279860943555832,
0.015260807238519192,
0.04501074180006981,
-0.035396892577409744,
-0.04307684674859047,
-0.024956602603197098,
-0.04739314317703247,
-0.023678477853536606,
0.02034918963909149,
-0.03129604831337929,
-0.034324828535318375,
-0.08698920160531998,
0.01176090445369482,
-0.027362963184714317,
0.0010716989636421204,
0.021997682750225067,
0.017994672060012817,
-0.02522275783121586,
0.01989523135125637,
-0.018423745408654213,
0.05746996030211449,
0.014405016787350178,
-0.020002057775855064,
0.021417995914816856,
0.04258051887154579,
0.021457567811012268,
-0.005575169809162617,
0.005440308712422848,
0.014236818999052048,
-0.05072364956140518,
-0.02062450349330902,
0.04357104375958443,
-0.004086603410542011,
-0.02313965931534767,
-0.013591351918876171,
0.05503547936677933,
0.025299081578850746,
-0.0033920686691999435,
0.02863294444978237,
0.031100353226065636,
-0.04324653744697571,
-0.03119947575032711,
0.04208192601799965,
-0.005691418424248695,
0.013134448789060116,
-0.010500391945242882,
-0.004862617701292038,
-0.012138815596699715,
-0.009770371951162815,
-0.01424283254891634,
0.005653692409396172,
-0.035781681537628174,
-0.0045100185088813305,
-0.02872459590435028,
0.011773809790611267,
0.01029154285788536,
-0.0047330232337117195,
-0.0047400095500051975,
0.029617806896567345,
-0.013212736696004868,
0.03702958673238754,
-0.0076967100612819195,
-0.023262687027454376,
-0.003851334797218442,
-0.03502708300948143,
-0.03213982656598091,
-0.06303701549768448,
-0.03165741637349129,
-0.044845886528491974,
-0.07994598150253296,
-0.018976008519530296,
-0.030317390337586403,
-0.037275686860084534,
-0.06833145022392273,
0.041537389159202576,
0.05204680189490318,
0.0026230094954371452,
0.07819229364395142,
0.02881278283894062,
-0.0037060235626995564,
-0.009662645868957043,
-0.01325288787484169,
0.02690020576119423,
0.041750650852918625,
-0.030923711135983467,
0.015879375860095024,
-0.05745118856430054,
0.012415794655680656,
0.011263987049460411,
-0.0260803010314703,
-0.03742668032646179,
0.013057257048785686,
0.03776763379573822,
0.0024920261930674314,
0.014341435395181179,
0.10029031336307526,
0.009262560866773129,
-0.0451710969209671,
0.052366793155670166,
0.02761691063642502,
0.02536248043179512,
0.004406770225614309,
-0.018233099952340126,
0.013108099810779095,
-0.0008731741108931601,
-0.022685183212161064,
-0.03543417900800705,
-0.01331766415387392,
-0.0072077736258506775,
-0.03752078115940094,
-0.018225813284516335,
-0.0897953137755394,
0.004106666427105665,
-0.03615925461053848,
-0.00390965212136507,
-0.011902658268809319,
-0.003115516621619463,
0.009737865068018436,
-0.02332565002143383,
0.04702010378241539,
0.03961601108312607,
-0.003710758173838258,
0.018422819674015045,
-0.01860739104449749,
-0.0012044213945046067,
0.028917551040649414,
0.05994315817952156,
0.0316496379673481,
-0.012786912731826305,
-0.0032073266338557005,
0.033715832978487015,
0.031564369797706604,
-0.0250700730830431,
0.000663706217892468,
0.018544519320130348,
0.030161336064338684,
0.010179746896028519,
0.05316519737243652,
0.02084997482597828,
0.046379633247852325,
0.03746936470270157,
0.04636628180742264,
-0.03280071169137955,
0.05479416251182556,
0.015760455280542374,
-0.007466885726898909,
0.08448221534490585,
-0.0214218832552433,
0.027862828224897385,
-0.06009187921881676,
0.07576510310173035,
0.007774518337100744,
0.04222380742430687,
-0.050537820905447006,
-0.0170731283724308,
0.0016013812273740768,
0.025109879672527313,
-0.04449789598584175,
0.006418629549443722,
-0.02923138253390789,
0.011513281613588333,
0.010913407430052757,
0.09864535182714462,
0.008107322268188,
0.09158479422330856,
0.004823934752494097,
0.001888271071948111,
-0.012152768671512604,
0.02831788919866085,
0.07784848660230637,
-0.024721357971429825,
-0.02541668526828289,
-0.01069533172994852,
0.05190635100007057,
-0.03238491714000702,
0.045197632163763046,
0.0318894200026989,
-0.030716078355908394,
-0.030343156307935715,
0.058311715722084045,
0.03163796663284302,
0.008350457064807415,
0.027684353291988373,
-0.0443594828248024,
0.005637833382934332,
-0.0070236362516880035,
0.045161109417676926,
0.028571924194693565,
-0.040228221565485,
0.03923767805099487,
-0.006561006419360638,
-0.009976298548281193,
0.04065811634063721,
-0.02790657989680767,
-0.04041384533047676,
0.011654933914542198,
0.004482544492930174,
-0.025737043470144272,
0.005806686356663704,
0.026788517832756042,
-0.013134642504155636
] |
Les engagements de caution doivent obéir à des règles de validité spécifiques.
I. Le cautionnement doit être exprès
1
L'article
2292 du
code civil prévoit que le cautionnement doit être exprès et ne se présume
pas.
A. Preuve du cautionnement
10
Les engagements de cautionnement pris au profit des comptables publics doivent être établis sur
les imprimés n° 3750 qui font expressément référence au règlement du cautionnement n° 3751.
Ce règlement définit en effet les obligations mises à la charge de la caution et a pour objectif
de simplifier la tâche des comptables en leur épargnant le travail délicat que représente la rédaction des actes.
Les engagements de cautionnement pris par les établissements de crédit habilités à traiter
toutes les opérations de banque et figurant sur la liste dressée chaque année par l'autorité de contrôle prudentiel en application de
l'article
L612-2 du code monétaire et financier ne sont pas obligatoirement établis sur des imprimés n°3750. Ils peuvent être souscrits dans un acte établi par l'établissement de crédit.
B. Preuve du cautionnement solidaire
20
Il convient de distinguer les cautionnements simples des cautionnements solidaires.
A défaut de stipulation de solidarité, le cautionnement est simple et permet principalement à la
caution d'exiger du créancier qu'il mette en œuvre les moyens nécessaires pour se faire payer par le débiteur principal avant de la rechercher en paiement (bénéfice dit de discussion prévu à
l'article 2298 du
code civil).
Les cautionnements pris en faveur des comptables publics sont solidaires (renonciation au
bénéfice de la discussion).
1. Cas des établissements bancaires et des personnes morales
30
Si le cautionnement est commercial, la solidarité est de règle.
Il en est ainsi lorsqu'il a été souscrit par un établissement bancaire (les opérations de
banque sont des opérations commerciales par nature en vertu des dispositions des articles L110-1
du
code de
commerce et L313-1 du code monétaire et
financier), par une personne morale qui est commerçante à raison de sa forme (il s'agit des opérations effectuées par des sociétés visées par
l'article L210-1 du code de
commerce) ou par une personne morale même non commerçante, qui trouve un intérêt personnel d'ordre patrimonial dans l'opération.
40
Toutefois, afin d'éviter toute contestation de la caution, le règlement de cautionnement,
auquel renvoie expressément l'acte de cautionnement, dont un exemplaire est remis à la caution, prévoit spécialement qu'elle s'oblige solidairement avec le redevable et renonce en conséquence au
bénéfice de discussion prévu par les articles
2298
à
2301
du
code
civil.
2. Cas particulier des personnes physiques s'engageant en qualité de caution
50
En revanche, lorsqu'il présente un caractère civil, la règle édictée par
l'article 1202 du code
civil, selon laquelle la solidarité ne se présume point, s'applique. La volonté exprimée par la caution de se porter solidaire du débiteur doit être certaine
60
De plus, l'article
L341-3 du code de la consommation prévoit que lorsqu'un créancier demande un cautionnement solidaire, la personne physique qui se porte caution doit faire précéder sa signature de la
mention manuscrite suivante : "En renonçant au bénéfice de discussion défini à l'article 2298 du code civil et en m'obligeant solidairement avec X..., je m'engage à rembourser le créancier
sans pouvoir exiger qu'il poursuive préalablement X...".
Les dispositions de
l'article L341-3 du code de la consommation s'appliquent à tous les actes de cautionnement conclus sous forme d'acte sous
seing privé. Aucune distinction ne doit être effectuée selon la qualité de celui qui s'engage ou la dette cautionnée.
L'inobservation de la mention de solidarité de
l'article L341-3 du code de la consommation
n'est pas sanctionnée par la nullité du cautionnement mais par l'impossibilité pour le créancier de se prévaloir de cette solidarité
(Cass.
com.
8 mars 2011, n°10-10.699).
II. Solvabilité de la caution
70
Selon la loi n°2003-721 du 1er août 2003 pour l'initiative économique, un créancier
professionnel ne peut se prévaloir d'un contrat de cautionnement conclu par une personne physique dont l'engagement était, lors de sa conclusion, manifestement disproportionné à ses biens et revenus.
Néanmoins, il peut se prévaloir de cet engagement si la caution, au moment où celle-ci est appelée, peut faire face à son obligation
(Code de la consommation, art. L341-4).
Par conséquent, si le principe de proportionnalité n'a pas été respecté lors de la
souscription de l'acte, la caution peut être poursuivie dans la mesure où il s'avère qu'elle peut faire face à son obligation au moment où elle est appelée.
Si tel n'est pas le cas, le non-respect du principe de proportionnalité est sanctionné par
l'impossibilité de se prévaloir de l'engagement de caution
(Cass.
com.22
juin 2010, n°09-67.814).
Par ailleurs, si le principe de proportionnalité entre le montant de son engagement et ses
biens et revenus est respecté lors de la souscription de l'acte de cautionnement, la caution peut être poursuivie même si, au moment où celle-ci est appelée, une disproportion est intervenue.
Le principe de proportionnalité bénéficie à toutes les cautions personnes
physiques, y compris aux dirigeants de société qui peuvent donc s'en prévaloir
(Cass.
com.13
avril 2010, n°09-66.309 et 19 octobre 2010,
n°09-69.203).
80
La disproportion est évaluée en fonction de tous les éléments du patrimoine et pas seulement
des revenus de la caution.
90
Ces dispositions ne sont pas applicables aux cautionnements souscrits antérieurement à la
date d'entrée en vigueur de la loi n°2003-721 du 1er août 2003 pour l'initiative économique.
(Cass,
ch
mixte 22 septembre 2006, n°05-13.517 et
Cass.
com.
13 février 2007, n°04-19.727).
III. Mention résumant l'engagement de caution
A. Droit commun concernant les personnes physiques et les personnes morales
100
Il résulte de l'article 1326 du
code civil que l'acte de cautionnement doit comporter une mention
manuscrite résumant l'engagement de la caution.
110
En application de ce principe, il convient d'exiger que soit portée sur les actes de
cautionnement n°3750, une mention écrite de la main de la caution reproduisant la somme garantie en toutes lettres et en chiffres.
La Cour de cassation ne fait toutefois plus de la mention manuscrite une condition de
validité de l'acte de cautionnement mais une simple exigence de preuve ayant pour finalité la protection de la caution
(Cass. civ.
1er
13 mai 1998, n°96-16.087).
En l'absence de mention manuscrite, l'acte constitue un commencement de preuve par écrit
pouvant être complété par d'autres éléments qui établissent la connaissance par la caution de la nature et de l'étendue de son engagement
(Cass. civ.
1er
15 octobre 1991, n°89-21.936 et
Cass. civ. 1er 23 février 1999, n°97-10.412).
Les dispositions de l'article 1326 du code civil ne sont pas applicables au cautionnement
réel qui correspond à l’affectation d’un ou plusieurs biens par la caution à la garantie de la dette
(Cass. civ. 13 mai 1998,
n°96-16087).
120
En revanche, sur le fondement de
l'article
L110-3 du
code de commerce, la mention manuscrite prévue à
l'article 1326 du
code civil n'a pas à être portée lorsque le cautionnement est un acte
commercial effectué par un commerçant.
Tel est le cas des cautionnements fournis par les établissements financiers, les opérations de
banque étant de nature commerciale en vertu de l'articleL110-1
du
code de commerce.
B. Cas particulier des personnes physiques s'engageant en qualité de caution
130
L'article L341-2 du
code de la consommation, dans sa rédaction issue de la
loi du 1er août 2003 pour
l'initiative économique, applicable aux engagements de cautions souscrits postérieurement au 6 février 2004, date d'entrée en vigueur de la loi, prévoit que toute personne physique qui s'engage
par acte sous seing privé en qualité de caution envers un créancier professionnel doit, à peine de nullité de son engagement, faire précéder sa signature de la mention manuscrite suivante, et
uniquement de celle-ci : "En me portant caution de X..., dans la limite de la somme de ... couvrant le paiement du principal, des intérêts et, le cas échéant, des pénalités ou intérêts de
retard et pour la durée de ..., je m'engage à rembourser au prêteur les sommes dues sur mes revenus et mes biens si X... n'y satisfait pas lui-même."
Remarque : Le prêteur s'entend ici du comptable public.
Bien entendu, cette mention ne remet pas en cause la renonciation au bénéfice de la
discussion.
L'article L341-2 du code de la consommation est
applicable à toute personne physique qui s'engage par acte sous seing privé en qualité de caution envers un créancier professionnel et ce, quelles que soient leurs fonctions ou leurs liens avec
l'entreprise débitrice.
En application de ces dispositions, tout engagement de caution souscrit par une
personne physique envers un comptable public doit comporter la mention manuscrite prévue à l'article L341-2 du code de
la consommation.
La nullité d'un engagement de caution souscrit par une personne physique envers un
créancier professionnel est encourue du seul fait que la mention manuscrite portée sur l'engagement de caution n'est pas identique aux mentions prescrites par les articles
L341-2 et
L341-3 du
code de la consommation, à l'exception de l'hypothèse dans laquelle ce défaut d'identité résulterait d'erreur matérielle
(Cass.
com.
5 avril 2011, n°09-14.358). | Bulletin officiel des finances publiques - impôts | BOI-REC-GAR-20-40-10-20 | https://bofip.impots.gouv.fr/bofip/6914-PGP.html/identifiant=BOI-REC-GAR-20-40-10-20-20120912 | 2012-09-12 00:00:00 | c5da75ec8b725a07895f9eda102d5d15a2ef0aa96446bcb60fe0c31e6abc78cf | [
-0.09701421111822128,
0.028844863176345825,
-0.03878955543041229,
-0.027253972366452217,
0.052179690450429916,
-0.039984140545129776,
-0.0384162999689579,
0.0051545691676437855,
-0.0007841458427719772,
-0.0992877408862114,
-0.06652074307203293,
0.027204900979995728,
0.06044697389006615,
-0.006240274291485548,
-0.012370857410132885,
0.0704113319516182,
0.078530453145504,
-0.015411866828799248,
0.011847208254039288,
0.010766194202005863,
0.03773915022611618,
0.024902859702706337,
-0.0017371764406561852,
0.019011929631233215,
-0.0043448698706924915,
0.03695882484316826,
0.04314131289720535,
-0.06003227457404137,
-0.11198730021715164,
0.04710541293025017,
-0.044047947973012924,
-0.024689119309186935,
0.03430187329649925,
0.041748493909835815,
0.021007785573601723,
-0.02547881379723549,
-0.029532184824347496,
-0.022401195019483566,
-0.009027104824781418,
0.01699202135205269,
0.006849699653685093,
-0.027932219207286835,
0.0027548226062208414,
0.0380784310400486,
0.05517619848251343,
0.04297833517193794,
-0.06284892559051514,
-0.011934841983020306,
-0.05792716518044472,
0.10086116194725037,
-0.047180917114019394,
0.03359375149011612,
0.051953837275505066,
-0.016506221145391464,
-0.004601979162544012,
-0.004740314092487097,
-0.027937639504671097,
-0.01919041946530342,
0.0880139172077179,
-0.009823432192206383,
-0.0331442654132843,
-0.0026416857726871967,
-0.00653627747669816,
-0.036451470106840134,
0.0011139868292957544,
0.000957267009653151,
0.020897606387734413,
-0.013141362927854061,
0.09602325409650803,
0.004214822314679623,
-0.03947754576802254,
0.08914607763290405,
-0.0469975508749485,
0.06783603876829147,
0.043836694210767746,
0.08382140845060349,
-0.023996559903025627,
0.007365030702203512,
0.0643693134188652,
0.042000118643045425,
-0.028279712423682213,
-0.03208746388554573,
0.02929334156215191,
0.006037771701812744,
-0.07015810906887054,
0.007623428013175726,
0.0039267935790121555,
-0.049041520804166794,
0.017397163435816765,
0.02514343336224556,
0.0033303764648735523,
0.01958908699452877,
-0.012705637142062187,
0.011310834437608719,
0.040560293942689896,
-0.007700675632804632,
-0.047700926661491394,
0.056546565145254135,
0.07991590350866318,
-0.02003863826394081,
-0.027746347710490227,
0.02904103696346283,
-0.005717182066291571,
-0.005284215323626995,
0.022393548861145973,
0.0016860882751643658,
0.005407793913036585,
-0.010571340098977089,
0.0051928358152508736,
0.03229263052344322,
-0.003749703522771597,
0.0003412423247937113,
-0.04227802902460098,
-0.024941999465227127,
-0.03889495134353638,
0.025948725640773773,
-0.008809163235127926,
-0.023770757019519806,
0.04466863349080086,
0.05062923952937126,
-0.01503133773803711,
-0.0332055389881134,
0.03103347308933735,
0.038865260779857635,
-0.04985212907195091,
-0.04290390387177467,
-0.01724845916032791,
-0.014716842211782932,
-0.04847048968076706,
-0.008809776976704597,
0.00899972952902317,
0.011880043894052505,
0.01685004122555256,
0.009829999879002571,
-0.013391462154686451,
0.0029350058175623417,
0.008975046686828136,
0.10313134640455246,
-0.0057600922882556915,
0.03421356528997421,
-0.048603154718875885,
0.003190442454069853,
-0.027487467974424362,
-0.0013607399305328727,
-0.02208711765706539,
-0.007713730912655592,
-0.05126721039414406,
-0.10332221537828445,
0.0767383947968483,
0.01703525334596634,
0.002394916256889701,
0.03831365704536438,
0.010429210029542446,
-0.03191947937011719,
0.012569486163556576,
0.009266382083296776,
-0.03754584118723869,
0.019788283854722977,
0.013090690597891808,
-0.026504535228013992,
0.030630355700850487,
-0.020019931718707085,
0.03146565333008766,
-0.01037104893475771,
-0.03679860383272171,
-0.009135677479207516,
-0.011534673161804676,
0.01011635921895504,
0.03646128624677658,
0.05330829694867134,
0.017243731766939163,
0.022548770532011986,
0.008592307567596436,
-0.0014527839375659823,
0.012051052413880825,
-0.050957050174474716,
-0.03986984118819237,
0.03971085324883461,
-0.02182180806994438,
0.006722241640090942,
0.01369630079716444,
-0.02799409069120884,
0.013988740742206573,
0.014030261896550655,
0.023327527567744255,
0.02778371050953865,
-0.044905614107847214,
-0.032264344394207,
-0.03318406268954277,
0.025354456156492233,
-0.04360460489988327,
0.013788837939500809,
-0.04557698220014572,
-0.0018457293044775724,
-0.008842642419040203,
-0.08710698783397675,
-0.06205705180764198,
-0.005789680872112513,
0.02938387542963028,
0.058729544281959534,
-0.03029155731201172,
0.023406080901622772,
-0.05660012364387512,
0.013984039425849915,
-0.031172500923275948,
-0.04882802441716194,
-0.010201905854046345,
0.017716174945235252,
0.020500527694821358,
-0.05861733481287956,
0.043661922216415405,
-0.00128013058565557,
0.008910149335861206,
0.019047312438488007,
-0.03734724223613739,
0.03136514127254486,
0.021368585526943207,
0.046338241547346115,
-0.025239262729883194,
-0.03448143228888512,
-0.018163630738854408,
-0.016396136954426765,
-0.011007288470864296,
0.0024025379680097103,
0.02527448907494545,
0.005431745201349258,
-0.008449606597423553,
-0.02898901328444481,
0.01156088337302208,
-0.0057131582871079445,
-0.011696469970047474,
0.03405531495809555,
0.009676411747932434,
-0.07474333792924881,
-0.011625370942056179,
0.000964383187238127,
-0.036363691091537476,
0.004472553730010986,
-0.0375092476606369,
0.05528896674513817,
0.014152633026242256,
0.006141006480902433,
-0.01355766225606203,
0.00386750022880733,
-0.02222253382205963,
-0.019647205248475075,
0.018372192978858948,
-0.017962295562028885,
0.005378517787903547,
0.017839547246694565,
-0.02456575818359852,
0.044091593474149704,
-0.05579798296093941,
0.012492877431213856,
-0.02202354371547699,
-0.0821932926774025,
0.011601029895246029,
0.008514571003615856,
0.022689320147037506,
0.008139284327626228,
-0.015423893928527832,
-0.0506034716963768,
-0.036515697836875916,
-0.011630583554506302,
0.025957448408007622,
-0.08135368674993515,
0.022300681099295616,
-0.029829006642103195,
-0.029545919969677925,
-0.023540200665593147,
-0.030500879511237144,
0.03020303137600422,
-0.004502907395362854,
0.037366535514593124,
-0.009954219684004784,
-0.02340640500187874,
-0.07588128000497818,
-0.010890914127230644,
0.05051691085100174,
0.015310215763747692,
0.01151994988322258,
-0.007771696895360947,
-0.0685809850692749,
0.002294809790328145,
-0.07172123342752457,
-0.028898771852254868,
0.04280979186296463,
0.030570583418011665,
-0.008896340616047382,
0.06427520513534546,
-0.015039338730275631,
-0.026288606226444244,
-0.005935772322118282,
0.10014447569847107,
0.0024861444253474474,
-0.016416609287261963,
-0.0028774577658623457,
0.06006775423884392,
-0.011519383639097214,
-0.0171668641269207,
-0.049969810992479324,
-0.024543294683098793,
0.04090896621346474,
0.04870373755693436,
-0.03417631611227989,
-0.015168738551437855,
-0.021328387781977654,
0.0070497458800673485,
-0.034917499870061874,
0.03309518098831177,
-0.021041972562670708,
0.0024551483802497387,
0.005743921734392643,
-0.028941957280039787,
0.03870149701833725,
-0.03690480813384056,
0.0200944971293211,
0.02300896868109703,
-0.0472724512219429,
-0.011330414563417435,
-0.012628359720110893,
0.034000214189291,
0.00880708359181881,
-0.010281273163855076,
-0.04773188754916191,
-0.025537528097629547,
-0.03318022936582565,
0.00679259467869997,
-0.018649443984031677,
-0.01533989142626524,
0.029858438298106194,
0.007120837923139334,
0.016952136531472206,
-0.017536543309688568,
-0.0015675064641982317,
-0.0016447070520371199,
0.015148014761507511,
-0.06288925558328629,
0.01874828152358532,
0.03125181794166565,
-0.009766551665961742,
0.0319775827229023,
-0.04962728172540665,
0.01113131083548069,
0.02714684046804905,
-0.03587856516242027,
0.012551494874060154,
0.03398039937019348,
-0.0015384192811325192,
0.02796129882335663,
-0.017410801723599434,
0.058107323944568634,
0.07260268926620483,
-0.016887374222278595,
0.00950825959444046,
-0.01337466761469841,
0.0021242734510451555,
0.039712004363536835,
-0.0037747288588434458,
0.018407052382826805,
-0.0016726291505619884,
-0.019030451774597168,
0.012441773898899555,
0.04631306231021881,
0.05489111319184303,
-0.02402055636048317,
0.012452343478798866,
0.0267410259693861,
0.031289659440517426,
-0.0069097173400223255,
-0.05692589282989502,
0.09043622016906738,
-0.011889330111443996,
0.06618339568376541,
-0.049480944871902466,
0.031059667468070984,
-0.01723773404955864,
0.035597674548625946,
-0.0021482554730027914,
-0.0738939568400383,
0.00117322220467031,
0.002634231233969331,
0.01255513820797205,
-0.008450780995190144,
0.03015894815325737,
0.024824058637022972,
0.00677270395681262,
-0.0017840148648247123,
-0.018807724118232727,
-0.014295130968093872,
-0.0017544444417580962,
-0.028509866446256638,
0.05364316329360008,
-0.0021255335304886103,
0.000718090683221817,
-0.03571633994579315,
-0.013598010875284672,
0.007351078558713198,
-0.019666491076350212,
0.009482821449637413,
-0.013718298636376858,
-0.009941969998180866,
0.0313875637948513,
0.01814511977136135,
-0.019915658980607986,
-0.03353431448340416,
-0.020873935893177986,
0.0023001825902611017,
-0.0021261682268232107,
0.006272036582231522,
0.08654291927814484,
0.07742821425199509,
0.04655615985393524,
-0.03698199614882469,
-0.0025771765504032373,
-0.014583885669708252,
-0.005243019200861454,
0.02475111559033394,
0.14489926397800446,
-0.02883189357817173,
0.012732302770018578,
0.03748270124197006,
0.016893308609724045,
-0.09909599274396896,
-0.028338009491562843,
-0.03149164840579033,
0.06614837795495987,
0.03834185376763344,
-0.024608809500932693,
0.06706690788269043,
-0.02786019816994667,
0.028494181111454964,
-0.05146628990769386,
-0.05891289561986923,
0.016996631398797035,
-0.00804880540817976,
-0.08459721505641937,
0.004015765618532896,
0.011857287026941776,
0.006086374167352915,
-0.01923750340938568,
0.028147337958216667,
0.02297966182231903,
-0.06599488854408264,
0.05830586701631546,
-0.005968262907117605,
0.005232819821685553,
0.01129707507789135,
0.006139307748526335,
0.02304529771208763,
-0.04086032509803772,
0.030087534338235855,
0.009565806947648525,
0.004921617917716503,
0.00022423095651902258,
0.025345485657453537,
-0.01415506936609745,
0.03718438744544983,
0.09277505427598953,
-0.018723901361227036,
-0.004421664401888847,
-0.00487587321549654,
0.005837565287947655,
0.006291596684604883,
0.011953298933804035,
-0.017827797681093216,
0.036929015070199966,
0.0004271792131476104,
-0.017692286521196365,
0.07294417917728424,
-0.00023755006259307265,
0.03556003421545029,
-0.007548022549599409,
0.020053284242749214,
0.016573943197727203,
0.031070414930582047,
-0.030123645439743996,
0.030488265678286552,
-0.029584508389234543,
0.02448488399386406,
0.019770773127675056,
0.01156045962125063,
-0.0031793126836419106,
0.0041704680770635605,
-0.014399547129869461,
0.03377702832221985,
-0.011407449841499329,
-0.10897450149059296,
0.053283873945474625,
-0.012402896769344807,
0.03237026557326317,
-0.014215460978448391,
0.00651051988825202,
0.03613891825079918,
0.0369478240609169,
0.03896908834576607,
0.02015857957303524,
-0.009907323867082596,
0.027802297845482826,
-0.03438954055309296,
-0.05734826251864433,
0.04477877914905548,
-0.010574109852313995,
0.01035533007234335,
0.04620012268424034,
-0.06522923707962036,
0.033478494733572006,
-0.025007694959640503,
0.052200719714164734,
-0.06091386452317238,
-0.025690797716379166,
-0.04196619987487793,
-0.007039375603199005,
-0.05797622725367546,
0.0033030491322278976,
0.0026306938380002975,
-0.07054448127746582,
0.07837960124015808,
-0.01413149293512106,
0.047449756413698196,
-0.0005884827114641666,
0.03784256428480148,
-0.0018963570473715663,
0.03525656461715698,
0.014592638239264488,
-0.028388120234012604,
0.0050445301458239555,
0.04394126310944557,
0.03666701912879944,
-0.0007988424622453749,
0.014179201796650887,
0.011613613925874233,
0.011942422017455101,
-0.012019245885312557,
-0.010971262119710445,
-0.021993013098835945,
0.006220312789082527,
0.044765569269657135,
0.013770070858299732,
-0.06940779834985733,
-0.06341306120157242,
-0.00676414230838418,
0.04900626465678215,
0.03682394698262215,
0.015942251309752464,
0.01781379245221615,
0.030316008254885674,
-0.02664179354906082,
-0.00553060183301568,
-0.017431562766432762,
0.03421027213335037,
-0.017453234642744064,
0.07476920634508133,
-0.0229695625603199,
-0.019235773012042046,
-0.010993938893079758,
0.007038561627268791,
0.04354133829474449,
0.003987867850810289,
0.0756421610713005,
-0.0259439405053854,
-0.013981491327285767,
-0.027776693925261497,
-0.01633148081600666,
0.05196533724665642,
-0.006616266909986734,
-0.05641956254839897,
0.06569311022758484,
-0.002127270679920912,
-0.014256926253437996,
-0.019662654027342796,
-0.02123296447098255,
0.08374384045600891,
0.01928688772022724,
-0.04477953165769577,
-0.01157729234546423,
-0.003200746374204755,
-0.042924486100673676,
-0.02680821157991886,
-0.03760845214128494,
-0.008661207742989063,
0.012373226694762707,
0.01262644026428461,
0.027115631848573685,
-0.02042829617857933,
0.007297372445464134,
-0.019576571881771088,
0.10693773627281189,
0.05923925340175629,
-0.023779496550559998,
-0.035444896668195724,
-0.0035364781506359577,
0.05091677978634834,
0.05382541939616203,
0.026759222149848938,
-0.06410396099090576,
0.04679160192608833,
-0.010552994906902313,
-0.018606258556246758,
0.04167561233043671,
0.005104842595756054,
-0.024897195398807526,
0.005841739010065794,
0.04465615004301071,
-0.023366322740912437,
0.04923180118203163,
-0.006844897288829088,
-0.01425500214099884,
-0.03855232894420624,
-0.039704374969005585,
-0.0019265636801719666,
0.008585033938288689,
-0.0066296798177063465,
-0.004740745294839144,
-0.039270538836717606,
0.00835366640239954,
0.06660597026348114,
-0.06951198726892471,
-0.03323793038725853,
0.023033009842038155,
-0.009342554025352001,
-0.01125409360975027,
0.02432101033627987,
0.02444447949528694,
0.015219777822494507,
0.007641635835170746,
-0.014591975137591362,
0.0025994654279202223,
-0.026348792016506195,
-0.04376833140850067,
0.001825860352255404,
-0.003903679084032774,
0.0559278167784214,
0.010391106829047203,
-0.014956681989133358,
-0.0012474018149077892,
-0.021418219432234764,
0.016023410484194756,
0.013880397193133831,
-0.011182304471731186,
0.021596454083919525,
0.03534670174121857,
-0.004782030824571848,
0.00505566643550992,
0.013404333963990211,
0.053563933819532394,
0.0019462662748992443,
0.020671984180808067,
-0.043221183121204376,
0.005900328513234854,
0.007865402847528458,
-0.01543397270143032,
0.0025601540692150593,
0.01054733619093895,
-0.0500551275908947,
-0.004985553212463856,
-0.0510166771709919,
-0.09105826914310455,
0.014264442957937717,
0.03187725320458412,
0.04828724265098572,
-0.07060886919498444,
0.023908618837594986,
0.03654855489730835,
-0.04350312054157257,
0.03267137333750725,
0.011065244674682617,
0.011279462836682796,
0.05184510350227356,
0.04813174530863762,
-0.04050390049815178,
0.013728846795856953,
0.007285663392394781,
0.00619520852342248,
-0.04739920794963837,
-0.005071376450359821,
0.004308254923671484,
-0.06806227564811707,
-0.033418674021959305,
-0.006136855576187372,
-0.03669663146138191,
-0.028758924454450607,
-0.021394766867160797,
0.03242315724492073,
-0.026516739279031754,
-0.016471918672323227,
-0.0060208141803741455,
-0.002550649456679821,
0.04315051808953285,
0.03521027788519859,
-0.009713394567370415,
0.04477444291114807,
0.013828412629663944,
0.0023405267857015133,
-0.012414778582751751,
-0.007954653352499008,
0.07035892456769943,
-0.006507378537207842,
0.053188975900411606,
-0.048859816044569016,
0.05352931097149849,
0.06443867832422256,
0.01685870997607708,
0.05805300548672676,
-0.008479186333715916,
-0.05476183816790581,
0.03027179464697838,
-0.0029382153879851103,
0.03864079341292381,
0.0549401193857193,
-0.007273547817021608,
-0.051282595843076706,
0.009260601364076138,
-0.018100468441843987,
-0.02202744595706463,
-0.024761345237493515,
-0.04301467165350914,
0.08462581038475037,
0.033256895840168,
0.06304529309272766,
-0.03695843741297722,
0.029587792232632637,
-0.009389481507241726,
-0.00160833983682096,
0.02510492503643036,
0.014140516519546509,
0.02140866592526436,
0.05364150181412697,
0.0018192691495642066,
0.002383513143286109,
0.04683965444564819,
-0.07095728069543839,
0.010120713151991367,
-0.030735313892364502,
0.009332331828773022,
-0.03919597715139389,
0.00267884973436594,
0.01918402500450611,
-0.018213067203760147,
0.052218660712242126,
0.04514279216527939,
-0.03141304478049278,
-0.016965525224804878,
0.02020951360464096,
-0.0691041648387909,
0.09524927288293839,
-0.03975885361433029,
0.008987056091427803,
0.005631616804748774,
-0.013460115529596806,
-0.038402583450078964,
0.034849319607019424,
0.029751215130090714,
0.08483535051345825,
0.05337686464190483,
-0.030901093035936356,
-0.04838069900870323,
-0.0009161048801615834,
-0.048609670251607895,
-0.004654903896152973,
0.038438498973846436,
-0.009802390821278095,
-0.008924135006964207,
0.007611632812768221,
-0.02669716812670231,
-0.03883283957839012,
-0.058807700872421265,
0.04045664891600609
] |
1
Le législateur est intervenu pour définir le cadre juridique et social de
certaines activités ou professions.
Ce « statut » est repris :
- d'une part, dans le Code du travail, en ce qui concerne :
les apprentis ;
les artistes du spectacle ;
les
gérants dépositaires ;
les journalistes ;
les mannequins ;
le
personnel des entreprises de travail temporaire ;
les stagiaires employés dans le cadre de la formation professionnelle ;
les voyageurs, représentants et placiers ;
Remarque : En ce qui concerne les travailleurs à domicile,
cf. BOI-RSA-CHAMP-10-40-10-I.
- d'autre part, dans le Code de l'action sociale et des familles, en ce qui
concerne ;
les assistants maternels et les assistants familiaux.
10
Le statut de ces professions, classées par ordre alphabétique, est commenté
comme suit :
- activités et professions commençant par « A » (Section 1, cf.
BOI-RSA-CHAMP-10-20-10) ;
- activités et professions de « G à M » (Section 2, cf.
BOI-RSA-CHAMP-10-20-20) ;
- enfin, celui des activités et professions de « P à V » (Section 3, cf.
BOI-RSA-CHAMP-10-20-30). | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-10-20 | https://bofip.impots.gouv.fr/bofip/6376-PGP.html/identifiant=BOI-RSA-CHAMP-10-20-20120912 | 2012-09-12 00:00:00 | 0e7bbda9fe0ceb050877d6e49829cbaa07401ae618d81d0a3148333fc2485e32 | [
-0.0896349772810936,
0.013484586961567402,
-0.05030073598027229,
-0.029821403324604034,
-0.01262868382036686,
-0.03875059634447098,
0.007832796312868595,
0.043831877410411835,
0.05538109317421913,
0.005524893756955862,
-0.07573363184928894,
0.016893520951271057,
-0.03704337030649185,
0.009901097975671291,
-0.0912451297044754,
0.012241761200129986,
0.11254734545946121,
0.012079805135726929,
0.021993009373545647,
-0.06011798232793808,
0.07891968637704849,
-0.030902214348316193,
0.007356216199696064,
-0.005070985294878483,
-0.049702394753694534,
0.059528861194849014,
0.07684603333473206,
-0.08148976415395737,
-0.02623286470770836,
-0.025163494050502777,
-0.013509180396795273,
0.0156719870865345,
0.04716896265745163,
0.06417322903871536,
0.0814099982380867,
-0.042103398591279984,
-0.01174832135438919,
0.029075531288981438,
-0.03526879474520683,
-0.03613952919840813,
-0.015614583157002926,
0.020420579239726067,
-0.029730577021837234,
0.03959927707910538,
-0.0036271659191697836,
0.0026139337569475174,
-0.010485812090337276,
0.030704829841852188,
-0.031750988215208054,
0.014309776946902275,
0.0392276868224144,
0.009272797964513302,
-0.013459982350468636,
0.018340636044740677,
0.04153933376073837,
0.06931572407484055,
-0.09815460443496704,
-0.006568110082298517,
0.011805583722889423,
-0.036368343979120255,
0.021933216601610184,
-0.0016571262385696173,
-0.11066865921020508,
-0.03746918588876724,
0.024581056088209152,
0.030904831364750862,
0.03136344254016876,
-0.022970853373408318,
0.13519123196601868,
0.0476289801299572,
-0.06842421740293503,
0.02299295738339424,
0.03753751516342163,
0.05347719416022301,
0.036530062556266785,
0.02066316083073616,
0.024662591516971588,
0.029447119683027267,
0.013982865028083324,
-0.00252143875695765,
-0.08384574949741364,
0.03685794770717621,
0.04547293484210968,
-0.022259322926402092,
-0.014293385669589043,
-0.009905059821903706,
-0.001234260038472712,
-0.0857723280787468,
0.04847890883684158,
0.02679922804236412,
0.012955070473253727,
0.060430459678173065,
-0.0012431516079232097,
0.052394088357686996,
0.023434249684214592,
0.012418865226209164,
-0.014272108674049377,
0.02724282629787922,
0.06904619187116623,
-0.011333562433719635,
-0.026557711884379387,
0.07526884973049164,
0.025063199922442436,
-0.030324380844831467,
-0.045973554253578186,
-0.09104816615581512,
0.011611944064497948,
-0.0014858333161100745,
-0.010650102980434895,
0.01588924042880535,
0.02081267721951008,
-0.04404672235250473,
-0.02602425403892994,
-0.04415242001414299,
-0.02849929966032505,
0.07774966955184937,
-0.009658286347985268,
-0.012112283147871494,
0.04037018492817879,
-0.005324204917997122,
0.005514485761523247,
-0.009498382918536663,
0.02305036224424839,
-0.013731798157095909,
-0.08225292712450027,
0.0025128426495939493,
0.00047071807784959674,
-0.0397966094315052,
-0.02984509989619255,
-0.012757369317114353,
0.07093428075313568,
-0.0023255222477018833,
-0.02738586626946926,
-0.025620833039283752,
0.019409243017435074,
-0.05060539022088051,
0.042217109352350235,
0.03316926211118698,
0.015480093657970428,
0.031294889748096466,
0.0038725598715245724,
-0.0007043994846753776,
-0.04619262367486954,
0.018121251836419106,
0.04017506167292595,
-0.001416366663761437,
-0.10914818197488785,
-0.0328604131937027,
0.01650301367044449,
0.027324145659804344,
0.05765071138739586,
0.012532927095890045,
-0.004426451399922371,
0.002189085353165865,
0.00856608897447586,
-0.015626514330506325,
-0.027786841616034508,
0.019408894702792168,
-0.012959295883774757,
-0.03955767676234245,
0.040724046528339386,
-0.01776648499071598,
0.05967142432928085,
0.010787932202219963,
-0.034037671983242035,
0.01339054573327303,
-0.020717570558190346,
0.017898760735988617,
0.055066026747226715,
0.014254805631935596,
-0.050077229738235474,
0.04015272855758667,
0.023856764659285545,
-0.02709483727812767,
-0.0017620330909267068,
-0.007042043376713991,
0.029425567016005516,
0.04620906710624695,
-0.08217089623212814,
0.048896364867687225,
0.019746392965316772,
-0.06508351117372513,
-0.0419609397649765,
0.020884940400719643,
0.004116390366107225,
-0.03876657038927078,
-0.027681343257427216,
-0.003808320267125964,
-0.0293428972363472,
0.022637953981757164,
-0.02989709936082363,
0.03467698022723198,
-0.05758380889892578,
0.025458060204982758,
0.051602113991975784,
-0.006070377305150032,
-0.06065791845321655,
0.05001625046133995,
0.06128840520977974,
0.019772062078118324,
0.043840497732162476,
0.03995745629072189,
-0.003372684819623828,
0.010490240529179573,
-0.034678488969802856,
-0.028162244707345963,
-0.018756171688437462,
-0.007902879267930984,
-0.012958459556102753,
0.007675194181501865,
0.003200341947376728,
-0.043092187494039536,
0.007746421732008457,
0.03625928610563278,
-0.04192887991666794,
-0.045440517365932465,
-0.03841612860560417,
-0.02356214076280594,
0.005178500432521105,
-0.031362634152173996,
0.000570091768167913,
-0.026043757796287537,
-0.045192886143922806,
-0.019858965650200844,
0.0046973698772490025,
0.009663891047239304,
-0.03929700702428818,
0.011000270023941994,
0.014163613319396973,
-0.050931837409734726,
0.040885381400585175,
-0.0027092560194432735,
0.004916261415928602,
-0.021940749138593674,
0.005143720656633377,
-0.01163268182426691,
-0.0022024568170309067,
0.004652101546525955,
0.0015222638612613082,
0.02094898372888565,
0.029583390802145004,
-0.027821937575936317,
0.04059689864516258,
0.003018189687281847,
0.07192808389663696,
-0.008794407360255718,
0.05137493088841438,
-0.05019605904817581,
-0.040296975523233414,
-0.017488829791545868,
-0.04757389426231384,
0.031347766518592834,
-0.005448439624160528,
0.0006372466450557113,
0.010933846235275269,
-0.04396732524037361,
-0.001819291734136641,
-0.008577276021242142,
-0.02348996512591839,
-0.03586500883102417,
0.04998517036437988,
-0.011391266249120235,
0.0010622994741424918,
-0.047594018280506134,
0.019213514402508736,
-0.07486278563737869,
0.09527775645256042,
-0.017140598967671394,
-0.034112442284822464,
-0.03956722840666771,
-0.047985393553972244,
-0.012999190017580986,
0.022488825023174286,
0.032118767499923706,
-0.017034849151968956,
0.035011034458875656,
-0.041894569993019104,
-0.009269246831536293,
0.02115222066640854,
-0.003371790051460266,
0.05049344524741173,
-0.024660678580403328,
-0.04595865309238434,
-0.02497146464884281,
-0.00943457055836916,
-0.018061697483062744,
0.042846422642469406,
-0.004097731318324804,
-0.02836141176521778,
0.003915689419955015,
-0.0591374970972538,
-0.04775074124336243,
-0.016644418239593506,
0.0665561705827713,
-0.0024198840837925673,
-0.030039213597774506,
-0.03605356067419052,
-0.030610542744398117,
0.01917850971221924,
-0.030416442081332207,
-0.01917896792292595,
0.017854774370789528,
0.013993260450661182,
-0.0028186195995658636,
-0.0201277993619442,
-0.04056650027632713,
-0.011254013516008854,
-0.05440090224146843,
-0.04055871069431305,
0.031529106199741364,
-0.0009331843466497958,
0.01515837199985981,
-0.0062529477290809155,
0.003413788042962551,
0.046865373849868774,
-0.029557742178440094,
-0.037281572818756104,
0.02519141510128975,
-0.057095110416412354,
-0.0958201214671135,
-0.04839131236076355,
0.11070870608091354,
-0.0418456569314003,
-0.0023075968492776155,
0.008507953025400639,
-0.021016882732510567,
-0.009037071838974953,
0.016068706288933754,
-0.056574586778879166,
0.011175948195159435,
-0.04934394732117653,
0.02218238264322281,
0.021262403577566147,
-0.046412333846092224,
0.02352774329483509,
0.09608141332864761,
-0.01814139634370804,
0.012060629203915596,
0.014091459102928638,
0.018708355724811554,
0.032141927629709244,
-0.006675609853118658,
-0.04133262857794762,
-0.0058215307071805,
0.05410286411643028,
-0.03875356540083885,
0.014932419173419476,
-0.005574222654104233,
0.029352782294154167,
-0.020640024915337563,
0.010904351249337196,
0.028208699077367783,
0.012765763327479362,
0.061412278562784195,
0.03879449889063835,
0.06109868362545967,
-0.026626665145158768,
0.033403512090444565,
-0.009776209481060505,
0.033875029534101486,
0.02877151221036911,
-0.033911291509866714,
0.0033017555251717567,
0.040055643767118454,
-0.028840696439146996,
0.03952973335981369,
0.03472281992435455,
0.0077150966972112656,
-0.007174442056566477,
0.0005270786350592971,
-0.02902432158589363,
0.005780427251011133,
0.01741841435432434,
0.009901332668960094,
-0.02447604387998581,
0.043857309967279434,
0.015659166499972343,
0.014303351752460003,
0.028409535065293312,
0.044647861272096634,
0.00818996224552393,
-0.015315074473619461,
0.0611712783575058,
-0.02282070741057396,
0.019582029432058334,
0.005607204977422953,
0.028049318119883537,
-0.050598837435245514,
-0.042891938239336014,
0.048270393162965775,
-0.03125007450580597,
-0.029250966385006905,
0.017306914553046227,
0.022342443466186523,
0.01778881996870041,
0.024385983124375343,
-0.0024364753626286983,
0.03930750861763954,
0.004109442234039307,
0.00672488147392869,
0.029458800330758095,
-0.019412841647863388,
0.07216581702232361,
0.028858784586191177,
0.04012453928589821,
0.05524566397070885,
0.024109384045004845,
-0.031163599342107773,
-0.0034382017329335213,
-0.0008331161225214601,
0.08782024681568146,
0.04993501678109169,
0.038671452552080154,
-0.041047800332307816,
-0.005918977316468954,
0.000180750634172,
0.03197663277387619,
0.03338583558797836,
0.15942205488681793,
-0.04924508556723595,
0.050479140132665634,
0.004146278370171785,
0.03997072950005531,
-0.014903311617672443,
-0.010629380121827126,
-0.0022466827649623156,
0.016712239012122154,
-0.03751484677195549,
-0.017412839457392693,
0.030665690079331398,
-0.06782114505767822,
0.026639482006430626,
0.005702126305550337,
0.0023313937708735466,
-0.004165838938206434,
-0.037712499499320984,
-0.053775183856487274,
0.043983884155750275,
0.013965221121907234,
-0.04394040256738663,
0.0016763436142355204,
0.033177077770233154,
0.000703581958077848,
-0.07466953247785568,
-0.025185246020555496,
-0.006466822233051062,
0.0368085652589798,
0.07307306677103043,
0.007097206544131041,
0.018626902252435684,
-0.02863939292728901,
0.0497419498860836,
0.023391857743263245,
0.0367598719894886,
0.05281398817896843,
-0.009550191462039948,
-0.028191182762384415,
-0.005349080543965101,
0.014862420037388802,
0.003890463151037693,
0.012948733754456043,
-0.03215862810611725,
0.023835010826587677,
0.013451246544718742,
-0.0064073773100972176,
0.015087063424289227,
0.00030424626311287284,
-0.00786824431270361,
-0.01443661842495203,
0.05245858430862427,
0.037902142852544785,
0.025001564994454384,
0.01664861850440502,
-0.02123810164630413,
0.014275021851062775,
0.04003661870956421,
-0.04082466661930084,
0.013666990213096142,
-0.0016320524737238884,
-0.03552500903606415,
-0.008861340582370758,
0.005575272720307112,
0.03600173443555832,
0.010694807395339012,
-0.002767387079074979,
0.003807017346844077,
-0.03191733732819557,
-0.0797981470823288,
0.038758255541324615,
0.010752701200544834,
-0.00035158859100192785,
0.04458633437752724,
0.03342748060822487,
-0.011687559075653553,
0.003697951789945364,
0.06098039820790291,
-0.015255003236234188,
0.022981664165854454,
-0.020711174234747887,
0.03290607035160065,
-0.03335767984390259,
-0.05742661654949188,
-0.015745287761092186,
0.015329736284911633,
0.06998836249113083,
-0.03268507122993469,
0.0731482207775116,
0.05234981328248978,
0.03284749388694763,
-0.013427896425127983,
-0.06011168286204338,
0.0007564955158159137,
0.011684615164995193,
-0.06324897706508636,
-0.010358254425227642,
0.023757345974445343,
-0.026183923706412315,
0.030863158404827118,
-0.034880105406045914,
-0.06655292958021164,
0.012650946155190468,
0.011992290616035461,
0.01856164261698723,
-0.008781244046986103,
0.033087074756622314,
0.005234859883785248,
-0.015894979238510132,
-0.0111041609197855,
0.027431486174464226,
0.04339710250496864,
-0.00010972105519613251,
0.019098229706287384,
0.024646416306495667,
0.0056241778656840324,
-0.013753283768892288,
0.04699764773249626,
0.029917577281594276,
-0.017272377386689186,
0.024704767391085625,
-0.06067349761724472,
-0.03128882870078087,
-0.01765623688697815,
0.015134412795305252,
-0.02567385882139206,
-0.020372023805975914,
-0.029663797467947006,
0.07991413027048111,
-0.03391201049089432,
-0.03147415071725845,
-0.027979625388979912,
-0.010719929821789265,
-0.010500668548047543,
0.04572372883558273,
-0.038821157068014145,
-0.010723046958446503,
-0.016135970130562782,
0.02130149118602276,
-0.005208445247262716,
-0.0008035145001485944,
0.035387709736824036,
-0.0007758205756545067,
-0.08013290166854858,
-0.054739899933338165,
-0.026902295649051666,
-0.01903296448290348,
-0.017542118206620216,
-0.06145205348730087,
0.031240059062838554,
-0.007259122096002102,
0.0102979252114892,
0.020558064803481102,
-0.004575719591230154,
0.0057297092862427235,
-0.0012360136024653912,
-0.04735754802823067,
0.03750622272491455,
-0.013563573360443115,
-0.05034404993057251,
-0.032697707414627075,
-0.01114073395729065,
-0.021514134481549263,
-0.03604821115732193,
0.0038689463399350643,
-0.0028810505755245686,
0.039504341781139374,
0.010444452054798603,
-0.07791014760732651,
0.11643344908952713,
-0.01736319251358509,
-0.013206898234784603,
-0.021943114697933197,
0.034589119255542755,
-0.00925462506711483,
0.02262331359088421,
0.042016059160232544,
-0.016670292243361473,
-0.0004798718146048486,
-0.03465001657605171,
0.012725364416837692,
0.012420565821230412,
-0.01807393692433834,
-0.020327067002654076,
0.0065559097565710545,
-0.00043445543269626796,
0.022246329113841057,
-0.000033154647098854184,
0.0028031589463353157,
-0.07349394261837006,
-0.011778589338064194,
0.0219303946942091,
-0.027284298092126846,
-0.016758523881435394,
0.013523965142667294,
0.019452454522252083,
0.022061530500650406,
0.008408276364207268,
-0.061616621911525726,
-0.014775318093597889,
0.01525962445884943,
0.032095812261104584,
-0.03655986860394478,
-0.008213812485337257,
0.04258416220545769,
-0.007541046943515539,
0.001553172362037003,
0.004629812203347683,
0.027607863768935204,
-0.035004645586013794,
-0.08247296512126923,
-0.0034513003192842007,
-0.0416722409427166,
-0.0029536932706832886,
-0.012117847800254822,
0.017264442518353462,
-0.06899946182966232,
0.0022092112340033054,
-0.04212863743305206,
-0.051593054085969925,
0.037578534334897995,
-0.041479192674160004,
-0.020076382905244827,
-0.011710207909345627,
0.029527120292186737,
-0.023912884294986725,
-0.002351127564907074,
0.06255434453487396,
0.010877290740609169,
-0.003285641549155116,
-0.0018284943653270602,
0.04144739732146263,
0.009073189459741116,
-0.005770368035882711,
-0.019223399460315704,
-0.04726362228393555,
-0.024340668693184853,
-0.0211795624345541,
-0.01908421702682972,
-0.027191191911697388,
0.07792909443378448,
0.07655275613069534,
0.008771969005465508,
0.036265116184949875,
0.05073951557278633,
-0.023354189470410347,
-0.04415494203567505,
0.047963954508304596,
0.02143280580639839,
0.03179295361042023,
0.06953928619623184,
0.004380848258733749,
0.008960401639342308,
-0.0028715410735458136,
-0.045668646693229675,
-0.03199012950062752,
-0.02507336251437664,
-0.007052424363791943,
-0.03224645182490349,
-0.05157667398452759,
-0.039789360016584396,
0.06531496345996857,
-0.03619328886270523,
-0.0030924940947443247,
0.004721079487353563,
0.0014999917475506663,
-0.013365263119339943,
-0.026704275980591774,
0.006249123718589544,
-0.017253844067454338,
0.0002956064126919955,
0.007704983931034803,
0.0342898927628994,
0.017079487442970276,
-0.002631186041980982,
0.01932523399591446,
0.018662704154849052,
-0.008962007239460945,
0.042021721601486206,
0.012079544365406036,
-0.02175053395330906,
0.028907638043165207,
0.01651606336236,
-0.02517849951982498,
-0.018648851662874222,
0.018008239567279816,
0.005011626053601503,
0.03335191681981087,
-0.006743027362972498,
0.005858296994119883,
0.040099602192640305,
-0.013337490148842335,
0.04317503422498703,
0.05494401231408119,
-0.023464614525437355,
0.07435000687837601,
0.0016909900587052107,
-0.0009687396232038736,
-0.03390105068683624,
-0.02900189347565174,
-0.01292121410369873,
0.061271071434020996,
-0.004175049718469381,
0.0553666315972805,
0.006192346569150686,
0.029889699071645737,
-0.03377974405884743,
0.0530521459877491,
-0.025014279410243034,
0.009342077188193798,
-0.006316278129816055,
-0.032465264201164246,
-0.063460573554039,
-0.013586200773715973,
-0.004746261052787304,
0.03437411040067673,
0.01544383354485035,
0.005596492439508438,
0.006817415822297335,
0.002694070804864168,
-0.0010310166981071234,
-0.023575516417622566,
0.002395011717453599,
-0.018841583281755447,
-0.010053894482553005,
0.026292962953448296,
-0.04253760352730751,
0.03843381628394127,
0.03024946339428425,
0.0005179012077860534,
-0.043452922254800797,
0.08693727105855942,
0.03440335392951965,
0.0221784096211195,
-0.009572654962539673,
0.024068420752882957,
0.031442996114492416,
0.006303443107753992,
-0.0175857525318861,
0.03566281497478485,
0.021785201504826546,
0.012684820219874382,
0.03205419331789017,
-0.035657864063978195,
0.06400654464960098,
0.03730452433228493,
-0.02131837047636509,
0.05167311429977417,
0.024176781997084618,
0.056764014065265656
] |
Actualité liée : 19/08/2020 : REC - CF - Création de la saisie administrative à tiers détenteur et unification du régime d'opposition à poursuites (loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, art. 73) - Mise à jour complémentaire
I. Contestations portant sur l'assiette ou le calcul de l'impôt
1
L’avis de mise en recouvrement notifié au tiers tenu au paiement constitue un événement au sens de l’article R*. 196-1 du livre des procédures fiscales (LPF) qui lui permet de contester la créance fiscale.
Tel est le cas de la caution fiscale qui, en tant que débiteur solidaire, est mise en cause par le comptable public au moyen d'un avis de mise en recouvrement et d'une mise en demeure de payer, étant précisé que celui-ci constitue pour la caution l'événement prévu par l'article R* 196-1 du LPF et lui ouvre le délai de réclamation pour contester l'imposition en cause .
II. Contestations relatives au recouvrement de l'impôt
10
Les contestations relatives au recouvrement des impôts ou « procédure d'opposition aux actes de poursuites » sont régis par les dispositions de l'article L. 281 et suivants du LPF et de l'article R*. 281-1 et suivants du LPF.
Elles peuvent être formulées par le redevable lui-même ou par tous ceux qui sont tenus solidairement au paiement, tels que la caution, qui devient dans ses rapports avec le comptable public, un débiteur au même titre que le principal obligé.
L'article L. 281 du LPF précise que ces contestations doivent porter uniquement :
- soit sur la régularité en la forme de l'acte de poursuite ;
- soit sur l'obligation au paiement, sur le montant de la dette compte tenu des paiements effectués ou sur l'exigibilité de la somme réclamée.
Ces contestations ne peuvent pas remettre en cause le bien-fondé de la créance.
20
Les recours contre les décisions rendues sur ces contestations sont portés :
- devant le juge de l'exécution en cas de contestation portant sur la régularité en la forme de l'acte de poursuite ;
- devant le juge de l'impôt (LPF, art. L. 199) en cas de contestation portant sur l'existence de l'obligation au paiement, sur le montant de la dette compte tenu des paiements effectués ou sur l'exigibilité de la somme réclamée.
III. Contestations relatives au recouvrement de l'impôt ainsi qu'à la validité de l'engagement de caution ou au bénéfice de la subrogation
30
Toutefois, conformément aux dispositions de l'article L. 282 du LPF, lorsqu'une tierce personne, mise en cause en vertu de dispositions autres que celles du code général des impôts, conteste son obligation d'acquitter la dette, le tribunal administratif, si la contestation relève de la compétence de la juridiction judiciaire, la transmet à la juridiction compétente et sursoit à statuer jusqu'à la décision sur la question préjudicielle (Code de justice administrative, art. R. 771-2).
Le juge judiciaire statue à bref délai (Code de procédure civile, art. 126-15).
Tel est le cas de la caution qui conteste l'existence de son obligation de payer en invoquant le défaut de validité de son engagement ou l'impossibilité d'exercer son droit à subrogation par la faute du créancier.
IV. Contestations de la validité de l'engagement de caution en dehors de tout acte de poursuite
40
Si la caution conteste la validité de son engagement en dehors de tout acte de poursuite, les règles édictées en matière d'opposition à poursuites ne s'appliquent pas, ces contestations relevant du droit commun et de la compétence directe du tribunal judiciaire.
L'acte par lequel une personne privée s'est portée caution étant un contrat de droit privé, la contestation soulevée par l'intéressée, en dehors de tout litige ayant trait au recouvrement des sommes couvertes par sa caution, n'est pas de celles qui relèvent de la compétence de la juridiction administrative (CE, décision du 10 mai 1996, req. n° 72349).
Une action tendant à faire déclarer nul le contrat de cautionnement peut dès lors être portée directement devant le tribunal, avant même l'engagement d'un acte de poursuites. | Bulletin officiel des finances publiques - impôts | BOI-REC-GAR-20-40-30-40 | https://bofip.impots.gouv.fr/bofip/6939-PGP.html/identifiant=BOI-REC-GAR-20-40-30-40-20200819 | 2020-08-19 00:00:00 | ffdd5f75b484d17199726f55f911cc53b46ee953041d27312101260df49b8a2a | [
-0.1002596914768219,
0.035304728895425797,
-0.019613046199083328,
-0.013075150549411774,
-0.02851114422082901,
-0.06639044731855392,
-0.028677385300397873,
0.020975369960069656,
0.05310759320855141,
-0.03872492164373398,
-0.045072734355926514,
0.03874967619776726,
-0.02804746851325035,
-0.055294595658779144,
-0.0022915417794138193,
0.08521770685911179,
0.06863134354352951,
-0.0007526699337176979,
0.0012308491859585047,
0.005365003366023302,
0.07920535653829575,
0.045153334736824036,
0.004213462583720684,
0.0005552518996410072,
-0.004941940773278475,
-0.017644276842474937,
0.03322296217083931,
-0.0835624411702156,
0.03838968649506569,
-0.036202672868967056,
-0.05409165099263191,
-0.034925349056720734,
0.059086501598358154,
-0.019554687663912773,
0.01957421749830246,
-0.0484003908932209,
-0.012803024612367153,
0.030334269627928734,
-0.027288231998682022,
0.009666668251156807,
0.06564507633447647,
-0.012696608901023865,
0.01733601838350296,
-0.02966292016208172,
0.020875580608844757,
0.01859133504331112,
-0.10875655710697174,
0.07538788765668869,
-0.018741760402917862,
0.09514424949884415,
-0.04141254723072052,
0.04258981719613075,
0.017759377136826515,
-0.0056633674539625645,
-0.006407462526112795,
-0.02438211254775524,
-0.09461777657270432,
0.08222677558660507,
0.05427396297454834,
-0.03483515977859497,
-0.021076006814837456,
-0.002594682853668928,
0.029662741348147392,
-0.021061941981315613,
-0.007091631647199392,
-0.03505009785294533,
0.03500301390886307,
-0.019932731986045837,
0.13163986802101135,
0.012044928036630154,
-0.01538702379912138,
0.0565471425652504,
0.03126944601535797,
0.07119566947221756,
0.022914206609129906,
0.049637194722890854,
-0.05304355174303055,
0.013593371026217937,
0.02455841191112995,
0.04776705056428909,
-0.03997174650430679,
0.02097027190029621,
-0.013333677314221859,
0.03594520315527916,
0.011503024026751518,
0.003881665412336588,
-0.007981736212968826,
0.018250808119773865,
0.006621417123824358,
0.008539576083421707,
-0.007629867177456617,
0.01887165568768978,
-0.03564654663205147,
0.020914558321237564,
0.005525479093194008,
0.09009521454572678,
-0.07135163992643356,
-0.019901029765605927,
0.024287473410367966,
-0.050018735229969025,
-0.00978546217083931,
0.01470283791422844,
0.030332496389746666,
-0.04137428104877472,
0.034960243850946426,
-0.08165741711854935,
-0.0333380326628685,
-0.03728780895471573,
-0.02020176313817501,
0.008680282160639763,
-0.0663609430193901,
-0.0349302738904953,
-0.03962010145187378,
-0.022561684250831604,
-0.0061522554606199265,
0.051969438791275024,
-0.0362914577126503,
-0.03213173523545265,
0.03570428118109703,
0.0619947649538517,
-0.022060656920075417,
-0.02185528166592121,
-0.018269991502165794,
-0.023399747908115387,
-0.062077637761831284,
-0.006810289807617664,
-0.06844934821128845,
0.045482512563467026,
-0.040261637419462204,
-0.07402273267507553,
0.03283677250146866,
0.049032796174287796,
0.03122827596962452,
0.012656905688345432,
-0.04123828560113907,
0.04084085673093796,
-0.013300272636115551,
0.04091406986117363,
-0.019586853682994843,
0.0020587348844856024,
-0.08263403922319412,
-0.019476255401968956,
-0.04726063460111618,
0.04777677357196808,
0.002259934088215232,
-0.03128572180867195,
-0.05116179585456848,
-0.06533683836460114,
0.04891800135374069,
0.05690401419997215,
-0.015377265401184559,
0.025278082117438316,
0.010529028251767159,
-0.02671319991350174,
0.005299409385770559,
0.0038165017031133175,
-0.017155271023511887,
0.027386588975787163,
0.00781516544520855,
-0.041514016687870026,
-0.012108306400477886,
-0.001854288624599576,
0.03485722094774246,
-0.0016883618663996458,
-0.023195600137114525,
-0.09239941835403442,
0.012013306841254234,
0.0663534626364708,
0.04658350721001625,
0.04086410626769066,
-0.04135338217020035,
0.026557771489024162,
0.03515930473804474,
0.0008978397818282247,
-0.0011892925249412656,
-0.07329211384057999,
-0.011661497876048088,
0.04065127670764923,
0.015347885899245739,
0.021420583128929138,
-0.03111419267952442,
-0.07325534522533417,
-0.04286227375268936,
-0.005854062270373106,
0.024317268282175064,
0.05924651399254799,
0.008996015414595604,
-0.023870250210165977,
0.0027016906533390284,
-0.03417099639773369,
-0.04765153303742409,
0.005005315877497196,
-0.0834522470831871,
-0.004313847050070763,
0.012632351368665695,
-0.06614919006824493,
0.010162833146750927,
0.03257765993475914,
0.02800244465470314,
-0.0062808389775455,
0.009095913730561733,
-0.003009907668456435,
-0.006587961222976446,
0.03342907503247261,
-0.032240185886621475,
-0.0370519682765007,
0.041239865124225616,
-0.0022894516587257385,
0.012233106419444084,
-0.029057564213871956,
0.07162950932979584,
0.023027317598462105,
0.04167116433382034,
0.0033447633031755686,
-0.006602332927286625,
-0.004127874039113522,
-0.03041420876979828,
0.02079835534095764,
0.0559973381459713,
-0.017927777022123337,
0.022455092519521713,
-0.06563281267881393,
-0.049031928181648254,
-0.03425174206495285,
0.02988632768392563,
0.027415886521339417,
-0.03975861519575119,
-0.0014428743161261082,
0.004988713655620813,
-0.0161257553845644,
0.009068683721125126,
-0.005610875319689512,
0.018296612426638603,
-0.0426238551735878,
-0.01211680006235838,
-0.0013048540567979217,
0.021502159535884857,
-0.013640455901622772,
-0.042778223752975464,
0.032624851912260056,
0.0007567893480882049,
0.020751938223838806,
-0.020407196134328842,
-0.006398154888302088,
-0.03718962147831917,
0.03980594500899315,
0.0020064504351466894,
-0.04264584928750992,
-0.020247776061296463,
-0.03934888541698456,
0.002551814541220665,
0.045380450785160065,
-0.04937037453055382,
0.02962944470345974,
-0.040088362991809845,
-0.034115903079509735,
0.012063402682542801,
0.028278715908527374,
-0.02681911550462246,
-0.03343677520751953,
0.025871431455016136,
-0.02723049186170101,
-0.05097002908587456,
0.06742803752422333,
0.025322915986180305,
-0.12888847291469574,
0.047502558678388596,
-0.020543167367577553,
0.0015759671805426478,
-0.017197558656334877,
-0.015556610189378262,
0.03579622507095337,
0.04473000392317772,
0.08802216500043869,
0.029615264385938644,
0.015513995662331581,
-0.018570903688669205,
0.034648142755031586,
0.09404139220714569,
0.0027257599867880344,
-0.010884181596338749,
-0.0313333161175251,
-0.05838451161980629,
-0.061322927474975586,
-0.07991345971822739,
0.014634357765316963,
0.022604109719395638,
-0.014579114504158497,
-0.038968417793512344,
0.046821705996990204,
-0.01843150332570076,
-0.007929767481982708,
0.009007932618260384,
0.06471756845712662,
0.034975890070199966,
-0.03869599476456642,
0.005418814718723297,
0.051481302827596664,
-0.004124513361603022,
-0.016182657331228256,
-0.02595004253089428,
-0.030855029821395874,
-0.008274458348751068,
-0.015046168118715286,
-0.05453956499695778,
0.003669074038043618,
-0.03065389022231102,
-0.030515726655721664,
0.020301807671785355,
0.030222345143556595,
-0.01175785157829523,
0.02033129148185253,
-0.015385570004582405,
-0.03650781884789467,
0.06307188421487808,
0.009772058576345444,
-0.0051244525238871574,
0.042452748864889145,
-0.021862905472517014,
-0.04104066640138626,
0.03875082731246948,
0.0960901603102684,
-0.016408070921897888,
0.06118638068437576,
-0.010446441359817982,
-0.033532027155160904,
0.021899575367569923,
0.015265763737261295,
-0.03941858932375908,
-0.027623290196061134,
-0.037892911583185196,
0.017360959202051163,
0.025297749787569046,
-0.011299079284071922,
0.01979765109717846,
0.009222228080034256,
0.01370347011834383,
-0.026446929201483727,
0.009684261865913868,
0.014009213075041771,
0.05893717706203461,
-0.044007014483213425,
-0.08526407927274704,
-0.019803054630756378,
0.029392000287771225,
-0.0420263297855854,
0.0707106962800026,
-0.02155376598238945,
0.007762722671031952,
-0.012552112340927124,
-0.026656847447156906,
0.011920480988919735,
0.02582867443561554,
0.024160930886864662,
-0.04255591705441475,
0.004582193214446306,
-0.007970655336976051,
0.04652653634548187,
0.008067995309829712,
0.024275243282318115,
0.006390659138560295,
-0.014637818560004234,
-0.0003480382147245109,
0.010899601504206657,
0.02758254110813141,
0.029818637296557426,
0.005760124884545803,
0.028125835582613945,
0.008661579340696335,
0.03493170812726021,
-0.024456486105918884,
0.013455509208142757,
-0.02421928569674492,
0.047024112194776535,
-0.08814097940921783,
0.0021260094363242388,
-0.006012824829667807,
0.02860983833670616,
0.0327581949532032,
-0.057226452976465225,
0.0037651879247277975,
-0.04903129115700722,
0.03554072603583336,
0.026767678558826447,
0.016297457739710808,
0.022097473964095116,
-0.02103113755583763,
-0.02249758131802082,
0.028408337384462357,
-0.0028976427856832743,
0.010067092254757881,
-0.04445388913154602,
0.026539182290434837,
0.02193448692560196,
0.057767603546381,
0.025123924016952515,
-0.02026081271469593,
0.005296214949339628,
-0.01652948185801506,
-0.010264606215059757,
-0.057556524872779846,
-0.00809822790324688,
0.07838688790798187,
0.01666480489075184,
-0.02507725916802883,
0.008510163985192776,
-0.025167517364025116,
-0.04238636791706085,
-0.01023198664188385,
-0.016952576115727425,
0.051829710602760315,
0.02531094290316105,
0.028023134917020798,
-0.07389579713344574,
-0.011316713877022266,
0.0196277666836977,
0.04181510955095291,
0.05630846321582794,
0.1535271555185318,
-0.04376104474067688,
0.03547109663486481,
0.034847695380449295,
0.06662224978208542,
-0.05247286334633827,
-0.034376371651887894,
-0.016139637678861618,
0.06558644771575928,
0.046667903661727905,
-0.008114403113722801,
0.00709491828456521,
-0.02450302056968212,
0.039801206439733505,
0.03822941705584526,
-0.034299034625291824,
-0.01320086419582367,
0.010351305827498436,
-0.02649988979101181,
-0.05931585654616356,
0.029000474140048027,
-0.006053207907825708,
-0.00018671632278710604,
0.051110584288835526,
0.0076348138973116875,
-0.035768162459135056,
-0.008103365078568459,
-0.03977718949317932,
0.00952744297683239,
0.02665092423558235,
-0.009241792373359203,
0.05581524968147278,
-0.02542220428586006,
-0.06742545962333679,
-0.0885939747095108,
-0.057259175926446915,
0.03830205649137497,
0.047012314200401306,
-0.026814941316843033,
-0.0002119249402312562,
0.017081841826438904,
-0.03263125941157341,
-0.025572573766112328,
0.022325394675135612,
-0.00957806222140789,
0.0019573718309402466,
0.0020124679431319237,
0.012236125767230988,
0.014480650424957275,
0.04417960345745087,
0.04805775731801987,
-0.025029046460986137,
0.015328330919146538,
0.013919292017817497,
0.010202109813690186,
0.00860384851694107,
0.0033035757951438427,
0.01824294589459896,
0.03178492560982704,
0.0413496308028698,
0.008730383589863777,
-0.016027992591261864,
-0.0029059010557830334,
0.027521004900336266,
-0.003919611684978008,
-0.008954500779509544,
0.04225876182317734,
0.027424629777669907,
-0.0064175426959991455,
-0.08067021518945694,
-0.02702956832945347,
0.0641927644610405,
0.028115134686231613,
0.0655876100063324,
0.01920410618185997,
0.00912410207092762,
0.010731703601777554,
0.014582114294171333,
-0.013829446397721767,
0.0023548039607703686,
0.0326082706451416,
-0.01734863966703415,
-0.0265787485986948,
-0.047098565846681595,
-0.013949356973171234,
0.047897178679704666,
0.0665367990732193,
-0.010064133442938328,
0.13147889077663422,
-0.05599864944815636,
0.07994524389505386,
0.006099550519138575,
-0.04695718362927437,
-0.013415125198662281,
0.012794054113328457,
0.035280726850032806,
0.012735412456095219,
0.007559990510344505,
-0.04678274318575859,
-0.001813318463973701,
-0.03990548104047775,
0.03391169384121895,
0.022188151255249977,
-0.010409906506538391,
-0.0642164871096611,
0.00769288232550025,
-0.029192138463258743,
-0.036929696798324585,
0.044468507170677185,
0.06342295557260513,
0.02729211561381817,
0.00848416518419981,
0.012894748710095882,
-0.03194071725010872,
0.013533731922507286,
0.019457979127764702,
0.021349091082811356,
-0.008189567364752293,
0.0068717231042683125,
0.07381056249141693,
0.02198558859527111,
-0.017141975462436676,
-0.04677487537264824,
-0.01458364725112915,
0.022678691893815994,
-0.030239462852478027,
0.03234940767288208,
0.003258919110521674,
-0.0015214498853310943,
-0.039438698440790176,
-0.030124323442578316,
-0.009216301143169403,
0.021392565220594406,
0.06210458278656006,
0.002234566956758499,
0.04057374969124794,
-0.022485783323645592,
-0.043862756341695786,
0.02990860305726528,
-0.0239084605127573,
0.01531227771192789,
0.06943544745445251,
-0.034981854259967804,
0.006906323600560427,
-0.014236059039831161,
-0.009030327200889587,
0.02731093019247055,
-0.0015900818398222327,
0.009312567301094532,
0.009931644424796104,
0.009364149533212185,
-0.004459123592823744,
-0.021141933277249336,
0.00723091559484601,
0.014635725878179073,
-0.026281777769327164,
-0.029035896062850952,
0.012846654281020164,
-0.024163872003555298,
-0.013223531655967236,
-0.030677255243062973,
0.02572803385555744,
-0.008255031891167164,
-0.022392626851797104,
0.020286861807107925,
-0.00209985114634037,
-0.031552962958812714,
0.0002224129275418818,
-0.04154178127646446,
0.021282613277435303,
-0.003213484538719058,
0.0036814045161008835,
-0.009792824275791645,
0.02468012273311615,
0.04554939270019531,
-0.06233366206288338,
0.013044015504419804,
-0.023234793916344643,
-0.012723729014396667,
0.01971021108329296,
0.020231032744050026,
0.01815290004014969,
0.01682989113032818,
-0.031325798481702805,
-0.025477364659309387,
0.0010309997014701366,
0.021968111395835876,
0.0873669907450676,
-0.0021468244958668947,
-0.03241978958249092,
-0.03867724910378456,
0.04637128487229347,
0.006257524713873863,
0.048557959496974945,
0.010656947270035744,
0.025310751050710678,
0.01704825647175312,
0.024867065250873566,
0.004618145525455475,
-0.029383983463048935,
-0.029295284301042557,
-0.03136952221393585,
-0.017663145437836647,
0.011926325969398022,
0.037119049578905106,
-0.02654901146888733,
0.0013850072864443064,
0.004885864909738302,
-0.0392632782459259,
-0.03879239782691002,
-0.06344344466924667,
-0.03502902388572693,
0.008805730380117893,
-0.018700724467635155,
0.025364568457007408,
0.008172322064638138,
-0.04509781301021576,
0.023857267573475838,
-0.036115944385528564,
0.009707392193377018,
-0.0004271875659469515,
-0.02577999420464039,
-0.016857929527759552,
0.025136616080999374,
0.0011548076290637255,
-0.032520841807127,
-0.011603416875004768,
0.049770891666412354,
0.012799011543393135,
0.035345397889614105,
-0.034714475274086,
0.021984145045280457,
0.036121729761362076,
-0.007515307981520891,
0.03010362945497036,
-0.004343649372458458,
-0.003077724017202854,
-0.008243920281529427,
-0.018553199246525764,
-0.046029604971408844,
0.048737794160842896,
0.03227744624018669,
0.022966550663113594,
0.02774667553603649,
0.025147737935185432,
-0.0013853638665750623,
-0.048046525567770004,
0.06854401528835297,
0.03370973840355873,
-0.00017999183910433203,
-0.030379261821508408,
0.034993112087249756,
-0.05286656692624092,
-0.013164726085960865,
-0.0312054343521595,
-0.020212195813655853,
-0.016146227717399597,
0.03443678095936775,
-0.030439069494605064,
-0.01791117712855339,
-0.021631726995110512,
-0.0429963655769825,
0.011807429604232311,
0.011288173496723175,
-0.004093404393643141,
0.029621534049510956,
-0.03645472601056099,
-0.037514302879571915,
0.01207518856972456,
-0.02575625665485859,
0.039154961705207825,
-0.016923289746046066,
-0.03833968564867973,
0.010367375798523426,
0.03394515439867973,
0.014383778907358646,
0.0259074904024601,
0.00819372572004795,
0.03111693635582924,
-0.025355752557516098,
-0.031854916363954544,
0.0018173244316130877,
-0.007827111519873142,
0.022317862138152122,
0.007636193186044693,
0.03066670149564743,
0.04063476249575615,
-0.019544776529073715,
0.025663893669843674,
0.06379221379756927,
0.015457293018698692,
0.025642607361078262,
0.025473210960626602,
0.04917905479669571,
-0.029438316822052002,
-0.01193006057292223,
-0.017901495099067688,
-0.006659854203462601,
-0.06508158147335052,
0.015996091067790985,
0.006933972239494324,
0.015353226102888584,
-0.04245448112487793,
0.02932526357471943,
-0.02812044508755207,
0.03745533525943756,
0.024451974779367447,
0.01648421213030815,
0.009454913437366486,
0.0597819983959198,
0.06605102866888046,
0.05965205281972885,
0.06638359278440475,
-0.011415631510317326,
0.0258745476603508,
-0.014257782138884068,
0.014329042285680771,
-0.039268143475055695,
0.015514535829424858,
-0.0041214702650904655,
-0.02786155976355076,
-0.04299719259142876,
-0.0015166585799306631,
-0.012636768631637096,
0.03640289604663849,
0.002417264273390174,
-0.049690842628479004,
0.022913170978426933,
-0.00965547189116478,
0.0007761839660815895,
-0.005731791257858276,
0.04238230362534523,
-0.006595900747925043,
0.029901398345828056,
0.009587791748344898,
0.037688933312892914,
0.03291475027799606,
-0.006167186889797449,
-0.016643544659018517,
0.005520288832485676,
-0.027568237856030464,
0.007661616895347834,
-0.002107809064909816,
-0.005220508668571711,
0.04528191685676575,
0.03315293788909912,
-0.03279158100485802,
0.004557478707283735,
-0.04908990487456322,
0.048355188220739365
] |
Les commentaires qui suivent ne s'appliquent, à compter des rémunérations versées le 1er janvier
2019, qu'aux entreprises ou organismes exploités à Mayotte.
I. Assiette
1
Le crédit d'impôt pour la compétitivité et l'emploi (CICE) est assis sur les rémunérations que
les entreprises versent à leurs salariés affectés à des exploitations situées à Mayotte au cours de l'année civile qui n'excèdent pas deux fois et demie le salaire minimum de croissance (SMIC) calculé
sur la base de la durée légale de travail, augmentée le cas échéant des heures complémentaires ou supplémentaires de travail, sans prise en compte des majorations auxquelles elles donnent lieu.
Dès lors que la rémunération annuelle d'un salarié dépasse ce plafond, elle est
exclue, pour sa totalité, de l'assiette du crédit d'impôt.
Remarque : Le montant du CICE, du plafond d'éligibilité et de l'assiette est
arrondi à l'euro le plus proche. La fraction d'euro égale à 0,50 est comptée pour 1.
A. Plafond d'éligibilité : rémunérations n'excédant pas 2,5 SMIC
1. Règles générales
10
Pour être prises en compte dans l'assiette du crédit d'impôt, les rémunérations annuelles ne
doivent pas excéder 2,5 SMIC calculés pour un an sur la base de la durée légale du travail. Le nombre d'heures complémentaires ou supplémentaires éventuellement réalisées, sans prise en compte des
majorations auxquelles elles donnent lieu, est rajouté à cette durée légale.
Ainsi, pour un salarié employé à temps plein, présent toute l'année au sein de
l'entreprise, qui effectue 35 heures par semaine, le plafond est déterminé de la manière suivante :
- 2,5 x SMIC horaire x (1 820 heures + nombre d'heures complémentaires ou
supplémentaires) ≥ rémunération annuelle totale ;
ou pour un salarié employé à temps plein, présent toute l'année au sein de l'entreprise, qui effectue 35 heures par semaine
(soit 151,67 heures pour un mois), le plafond est déterminé de la manière suivante :
- 2,5 x SMIC horaire x [(12 x 151,67) + nombre d'heures complémentaires ou
supplémentaires] ≥ rémunération annuelle totale.
Remarque : Les salariés peuvent disposer d'une durée légale de travail
décomptée annuellement en jours. Dans ce cas, le forfait correspondant à la durée légale du travail est de 218 jours.
Le temps de travail pris en compte est le temps de travail effectif, c'est-à-dire toute la
période pendant laquelle le salarié est à la disposition de l'employeur, dans l'obligation de se conformer à ses directives sans pouvoir se consacrer librement à ses occupations personnelles. S'ils
répondent à ces critères, les temps de restauration et de pause sont considérés comme temps de travail effectif.
a. Valeur du SMIC à prendre en compte, variation en cours d'année
20
La valeur annuelle du SMIC est égale à 1 820 fois le SMIC horaire en vigueur
au 1er janvier de l'année considérée ou à la somme de 12 fois le SMIC mensuel (calculé sur la base de 52/12ème et de 35 fois la valeur horaire du SMIC). À titre de tolérance,
lorsque l'employeur rémunère mensuellement ses salariés sur la base de 151,67 heures (et non exactement sur 35 x 52/12), le SMIC annuel pris en compte pour le calcul du plafond peut être établi sur la
base de 12 fois cette valeur (circulaire n° DSS/SD5B/2015/99 du 1er janvier 2015
relative à la mise en œuvre de la réduction générale des cotisations et contributions sociales à la charge des employeurs et de la baisse du taux de cotisations d’allocations familiales, p. 6).
Si un des paramètres de détermination du montant annuel du SMIC à prendre en compte évolue en
cours d'année, sa valeur annuelle est égale à la somme des valeurs déterminées pour les périodes antérieure et postérieure à l'évolution.
Ainsi, en cas de revalorisation du SMIC en cours d'année, le plafond des 2,5
SMIC sera apprécié pour les deux périodes.
Exemple : Dans l'hypothèse où la valeur du SMIC horaire passe de
7,57 € à 7,60 € à compter du 1er juillet de l'année N, sa valeur annuelle devra être calculée comme suit : 7,57 € x 6 mois x 151,67 heures + 7,60 € x 6 mois x 151,67 heures.
b. Prise en compte des heures complémentaires et supplémentaires
30
Les heures complémentaires et supplémentaires prises en compte pour le calcul du plafond du
crédit d'impôt sont les mêmes que celles prises en compte pour la majoration du SMIC pour le calcul de la réduction générale des cotisations patronales.
Une heure supplémentaire ou complémentaire est comptée pour 1 (et non pour 1,25) pour le
calcul du plafond de 2,5 SMIC sous réserve qu'elle soit rémunérée au moins comme une heure normale.
Si le salarié est éligible au CICE, la rémunération versée au titre de cette heure
supplémentaire est incluse dans l'assiette du crédit d'impôt, indépendamment du fait qu'elle soit rémunérée autant ou plus qu'une heure normale.
Exemple 1 : Un salarié est payé sur la base horaire de 2,4 SMIC. Il effectue 33
heures supplémentaires cumulées sur l'année, dont la rémunération est majorée de 25 %. Il ne perçoit aucun autre élément de rémunération. Pour déterminer si la rémunération versée à ce salarié est
éligible au crédit d'impôt, il convient de comparer :
1/ la rémunération totale comprenant les heures complémentaires et supplémentaires avec
majoration ;
2/ au plafond de 2,5 SMIC calculé pour un an sur la base de la durée légale du travail augmentée
du nombre d'heures complémentaires ou supplémentaires comptant chacune pour une heure normale.
soit :
1/ rémunération totale (1) : (2,4 x 1 820 x 7,57 )+ (2,4 x 33 x 7,57 x 125 %) = 33 815,19 €.
Remarques : Le SMIC annuel est égal à 1 820 fois le SMIC horaire.
La valeur du SMIC horaire brut à la date du 1er janvier 2019 est de 7,57€ ;
2/ plafond de 2,5 SMIC + heures complémentaires ou supplémentaires hors
majorations (2) : 2,5 x [(1 820 x 7,57) + (33 x 7,57)] = 35 068 €.
Dans cet exemple, la condition tenant au plafond prévu au II de
l'article 244 quater C du CGI est respectée : (1) ≤ (2).
L'assiette du crédit d'impôt est constituée de la rémunération totale comprenant
les heures complémentaires ou supplémentaires majorées, comme suit :
(2,4 x 1 820 x 7,57) + (2,4 x 33 x 7,57 x 125 %) = 33 815 €.
Exemple 2 : Un salarié est payé 2,4 SMIC sur une base annuelle
de 218 jours de travail. Il effectue deux jours de travail supplémentaires sur l'année, dont la rémunération est majorée de 25 %.
Il convient pour l'appréciation du plafond de 2,5 SMIC, de convertir ces deux
jours de travail en volume d'heures supplémentaires par application de la formule suivante : X jours de travail réalisés au-delà de 218 jours x 7 = volume d'heures supplémentaires :
1/ rémunération totale (1) : (2,4 x 1 820 x 7,57) + (2,4 x 7 x 2 x 7,57 x 125 %)
= 33 383,70 € ;
2/ plafond de 2,5 SMIC + heures complémentaires ou supplémentaires hors
majorations (2) : 2,5 x [(1 820 x7,57) + (7 x 2 x 7,57)] = 34 708,45 €.
Dans cet exemple, la condition tenant au plafond prévu au II de l'article 244
quater C est respectée : (1) ≤ (2).
L'assiette du crédit d'impôt est constituée de la rémunération totale comprenant
les heures complémentaires ou supplémentaires majorées, soit 33 384 €.
40
Lorsque la durée du travail a une base conventionnelle qui diffère de la durée
légale, deux cas peuvent se présenter. Lorsque cette durée est supérieure à la durée légale, les heures dépassant la durée légale sont considérées comme des heures supplémentaires pour le calcul du
plafond de 2,5 SMIC : en cas d'absence au cours de l'année, les règles prévues au I-A-2-h § 105 s'appliquent. Lorsque cette durée est
inférieure, ce sont les règles décrites au I-A-2-a § 50 qui s'appliquent.
2. Cas particuliers
a. Salariés à temps partiel, affectés en partie à des activités imposées, ou salariés d'établissements publics, de
collectivités territoriales ou d'organismes sans but lucratif affectés en partie à des activités lucratives imposées
50
Pour les salariés travaillant à temps partiel ou affectés en partie à des
activités imposées (BOI-BIC-RICI-10-150-10 au I-A § 30 et au I-C § 50), le montant du SMIC est corrigé à proportion de la durée de travail inscrite à leur contrat
de travail au titre de la période où ils sont présents dans l'entreprise ou affectés à des activités imposées, et rapportée à celle correspondant à la durée légale du travail.
Remarque : En application de
l'article
20 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les établissements publics, les collectivités territoriales et les organismes sans but lucratif peuvent
bénéficier du CICE au titre des rémunérations versées à leurs salariés affectés à des activités lucratives (BOI-BIC-RICI-10-150-10 au I-A § 30).
Exemple 1 : Salarié travaillant à temps partiel à hauteur de 80 %.
Le plafond de 2,5 SMIC est égal à : 2,5 x 1 820 x 7,57 € x 80 % = 27 554,80 €
arrondi à 27 555 € auquel se compare la rémunération totale du salarié.
Exemple 2 : Salarié soumis à une durée conventionnelle de 32
heures hebdomadaires.
Le SMIC mensuel est corrigé du rapport 32/35, soit 1 148,12 € x 32/35 =1 049,71
€.
Remarque : 1 148,12 € correspond au montant du SMIC mensuel
au 1er janvier 2019.
Soit un plafond annuel de 2,5 SMIC égal à : 1 049,71 € x 12 x 2,5 = 31 491,30
€ arrondi à 31 491 € auquel se compare la rémunération totale du salarié.
Exemple 3 : Salarié travaillant à temps partiel à hauteur de 32 heures dans une entreprise où le temps plein est de 34
heures.
Le plafond de 2,5 SMIC est égal à: 2,5 x (1 820 x 7,57 x 32/35) = 31 491,2 € arrondi à 31 491 €.
Exemple 4 : Calcul du plafond pour un salarié à temps partiel
effectuant des heures supplémentaires ou complémentaires.
Soit un salarié à temps partiel rémunéré toute l'année sur la base de 22 heures
dans une entreprise pratiquant la durée légale de travail (35 heures par semaine). Ce salarié a réalisé deux heures complémentaires au cours de l'année.
Le plafond de 2,5 SMIC est déterminé comme suit : 2,5 x [(1 820 x 7,57 x 22/35) + (7,57 x 2)] =
21 688 €.
Exemple 5 : Salarié à la fois à temps partiel et affecté à des activités
partiellement imposées.
Pour les salariés affectés en partie à des activités imposées, le plafond ainsi calculé est
comparé avec la rémunération correspondant à l'activité imposée. Ainsi, pour un salarié à la fois à temps partiel (80 %) et affecté à des activités imposées pour 30 % de son temps de travail, le
plafond est déterminé comme suit :
2,5 x 1 820 x 7,57 x 80 % x 30 % = 8 266,44 € arrondi à 8 266 €.
La rémunération à comparer à ce plafond est le montant total de la rémunération annuelle x 30 %.
Exemple 6 : Salarié à temps partiel en forfait-jours.
Pour un salarié travaillant à temps partiel en forfait-jours, 200 jours au lieu de 218 jours, le
SMIC annuel est corrigé du rapport 200/218, soit :
2,5 x 1820 x 7,57 x 200/218 = 31 599,54 € arrondi à 31 600 € auquel se compare la rémunération du
salarié.
Exemple 7 : Salarié d'un établissement public affecté à des activités lucratives
imposées et des activités non lucratives.
Pour les salariés d'établissements publics, de collectivités territoriales ou d'organismes sans
but lucratif, affectés en partie à des activités lucratives imposées, le plafond ainsi calculé est comparé avec la rémunération correspondant à l'activité lucrative imposée. Ainsi, pour un salarié
affecté à des activités lucratives imposées pour 60 % de son temps de travail, le plafond est déterminé comme suit : 2,5 x 1820 x 7,57 x 60 % = 20 666,10 € arrondi à 20 666 €.
La rémunération à comparer à ce plafond est le montant total de la rémunération annuelle x 60 %.
b. Salariés pour lesquels l'employeur cotise obligatoirement à une caisse de congés payés
55
Pour les salariés des professions pour lesquelles le paiement des congés et des charges sur les
indemnités de congés est mutualisé entre les employeurs affiliés obligatoirement aux caisses de compensation prévues à l'article L. 3141-32 du code du travail (C.
trav.) (secteurs du bâtiment et travaux publics [BTP], transport, spectacles et dockers), le crédit d'impôt est calculé selon les modalités de calcul énoncées dans la présente section. Le montant
du crédit d'impôt résultant de ce calcul est ensuite majoré du rapport 100/90, par référence à la valeur fixée au IV de
l'article D. 241-10 du code de la sécurité sociale (CSS) pour la réduction « Fillon ».
c. Salariés entrant dans le champ d'un dispositif d'heures d'équivalence
60
Une durée équivalente à la durée légale peut être instituée par décret dans
des professions et pour des emplois déterminés. Lorsque les heures d’équivalence effectuées font l’objet d’une rémunération au moins égale à celle d’une heure normale, le montant mensuel du SMIC est
corrigé à proportion de la durée de travail inscrite au contrat du salarié rapportée à la durée légale.
Exemple : Pour un salarié du secteur du transport routier de
marchandises pour lequel la durée d’équivalence hebdomadaire est de 39 heures (conducteurs « courtes distances »), le montant mensuel du SMIC est corrigé par le rapport 39/35.
En revanche, lorsqu'un coefficient de conversion est utilisé pour la
rémunération des heures d’équivalence, le montant mensuel du SMIC ne fait l’objet d’aucun ajustement.
d. Salariés non mensualisés
70
Pour les salariés hors du champ de la mensualisation prévue à
l'article L. 3242-1 du C. trav., le montant du SMIC est corrigé en fonction du rapport entre l’horaire de travail prévu au contrat du salarié (hors heures
supplémentaires et complémentaires mais y compris jours fériés ou périodes de congés intervenant pendant le contrat le cas échéant) et 1 820.
e. Salariés non rémunérés selon une durée de travail
75
Pour la détermination du SMIC au titre des salariés non rémunérés selon une durée
de travail (salariés rémunérés à la tâche, au rendement, à la pige, etc.), l'employeur est tenu de déterminer un nombre de jours de travail auquel se rapporte la rémunération versée. Il convient
ensuite d'appliquer au montant annuel du SMIC le rapport entre la durée de travail du salarié (nombre de jours par la durée journalière légale du travail) et la durée légale annuelle du travail.
Exemple : Un ouvrier à la tâche est rémunéré 2 400
€ à l'occasion d'un travail commandé sur le premier trimestre de l'exercice N. Cette période de travail correspond à soixante-trois jours. Le plafond de 2,5 SMIC est ainsi déterminé : (2,5 x 7,57 x 1
820) x 441/1 820 = 8 345,92 € arrondi à 8 346 €. Sa rémunération est donc éligible au crédit d'impôt.
f. Travail temporaire
80
Pour les contrats de travail temporaire, le plafond du crédit d'impôt se
calcule mission par mission.
Exemple : Un salarié intérimaire effectue au cours du mois une
mission dont la durée est de 48 heures. Le montant du SMIC à prendre en compte est de 48 x 7,57 € = 363,36 €. Soit un plafond correspondant de 2,5 SMIC égal à : 363,36 € x 2,5 = 908,40 € arrondi à 908
€.
90
En revanche, lorsqu’une mission est renouvelée, le plafond est calculé pour
l’ensemble de la période couverte du début de la mission jusqu’à l’échéance du renouvellement.
Lorsqu’une mission débute au cours d’une année civile pour se terminer
l’année suivante, le calcul du crédit d'impôt est effectué pour la part de la rémunération versée chaque année.
g. Salariés en contrat à durée déterminée (CDD) : cas de succession de CDD ou de CDD transformé en CDI (contrat à
durée indéterminée)
100
Deux cas doivent être distingués :
- si le salarié est embauché au titre de plusieurs CDD entrecoupés de périodes
"hors contrat", le crédit d'impôt se calcule contrat par contrat ;
- si le CDD est renouvelé ou transformé en CDI, le crédit d'impôt se calcule
sur l'ensemble de la période (jusqu'à échéance du CDD le cas échéant).
En cas de poursuite du contrat sur l'année suivante, le calcul est effectué
pour la part de la rémunération versée chaque année.
h. Absences, entrées et sorties en cours d'année
105
Pour les salariés entrant dans le champ de la mensualisation, les règles applicables en cas
d’arrivée ou départ en cours d’année, de suspension du contrat de travail sans maintien ou maintien partiel de la rémunération, et pour les salariés n’entrant pas dans le champ de la mensualisation,
en cas de suspension avec maintien partiel de la rémunération sont uniformisées en se fondant sur ce qui est pratiqué en paye.
Ainsi, dans ces cas, la valeur du SMIC portée au numérateur de la formule est affectée, pour
la fraction du SMIC correspondant au mois de l’absence, du rapport entre le salaire versé ledit mois au salarié et celui qui aurait été versé si le salarié n’avait pas été absent après déduction, pour
la détermination de ces deux salaires, des éléments de rémunération dont le montant n’est pas proratisé pour tenir compte de l’absence.
Ne sont donc pris en compte, dans la comparaison entre salaire versé et celui qui aurait été
versé si le salarié n’avait pas été absent, que les éléments pris en compte pour le calcul de la retenue sur salaire liée à cette absence
(circulaire n° DSS/SD5B/2015/99 du 1er janvier 2015 relative à la mise en œuvre de
la réduction générale des cotisations et contributions sociales à la charge des employeurs et de la baisse du taux de cotisations d’allocations familiales, annexe 2).
1° Entrées et sorties en cours d'année
110
Dans le cas d'entrées et sorties en cours d'année, il n'est tenu compte que
du mois couvert par le salarié, et pour les mois incomplets il y a lieu d'ajuster la valeur mensuelle du SMIC, comme précisé dans les exemples suivants.
Exemple 1 : Un salarié est embauché à compter du
1er février. Le montant annuel du SMIC est retenu pour onze mois : soit 1820 x 7,57 x 11/12 = 12 629,28 €. Soit un plafond de 2,5 SMIC égal à : 12 629,28 € x 2,5 = 31 573,20 € arrondi à 31
573 €.
Exemple 2 : Un salarié est embauché à compter du 11 février et perçoit une
rémunération de 1 736 € au titre de sa paye du mois de février. Pour le reste de l'année, il est rémunéré 2 860 € par mois. Il convient pour le calcul du crédit d'impôt, de réaliser un prorata du SMIC
en fonction de la rémunération versée sur celle versée pour un mois complet. Le montant du SMIC est ainsi corrigé du rapport 1 736/2 860. Le montant du SMIC annuel à retenir est : [(7,57 x 151,67) x 1
736/2 860] + [(7,57 x 1 820) x 10/12] = 12 178,08 €. Soit un plafond de 2,5 SMIC égal à 12 178,08 x 2,5 = 30 445,20 € arrondi à 30 445 €.
2° Salariés mensualisés absents pendant une certaine période sans maintien ou avec maintien partiel de salaire
120
Pour les salariés (mensualisés ou non) qui sont absents avec paiement
partiel de la rémunération, la fraction du SMIC correspondant au mois où est constatée l'absence, est corrigée à due proportion du pourcentage de la rémunération demeurée à la charge de l’employeur et
soumise à cotisations.
Ce pourcentage est ainsi déterminé : [montant de la rémunération versée] /
[rémunération qui aurait été versée si le contrat de travail avait continué à être exécuté].
Il n'est pas tenu compte des éléments de rémunération non affectés par
l'absence.
Exemple :
Un salarié est rémunéré 1 735 € par mois. Il est absent pendant trois jours au cours du mois.
Sa rémunération est diminuée de 158 € au cours de ce même mois. Il perçoit également une prime
de performance de 150 € qui n'est pas affectée par son absence.
La valeur du SMIC mensuel sera corrigée du rapport (1 735 - 158) / 1 735.
Remarque : En cas de suspension du contrat de travail avec
paiement intégral de la rémunération brute du salarié, le calcul de la rémunération est effectué comme s'il n'y avait pas eu d'absence.
B. Rémunérations prises en compte
130
La rémunération des salariés qui respecte le plafond défini au
I-A § 10 et suivants est prise en compte pour sa totalité dans la base de calcul du crédit d'impôt dans les conditions précisées au I-B § 130 et
suivants.
140
En application du premier alinéa du II de
l'article 244 quater C du CGI, les rémunérations prises en compte dans l'assiette du crédit d'impôt sont les
rémunérations brutes telles qu'elles sont définies pour le calcul des cotisations de sécurité sociale à l'article L. 242-1
du CSS.
1. Rémunérations retenues
150
La rémunération prise en compte pour l'assiette du crédit d'impôt pour la
compétitivité et l'emploi est la rémunération brute versée au salarié au cours de l'année et soumise à cotisations de sécurité sociale au sens de l'article L. 242-1 du CSS.
Sont considérées comme rémunérations, toutes les sommes ainsi que les
avantages et accessoires en nature ou en argent qui y sont associés versés aux salariés en contrepartie ou à l'occasion d'un travail (CSS, art. L. 136-1-1, I).
Elles comprennent notamment les salaires ou gains, les indemnités de congés
payés, le montant des retenues pour cotisations ouvrières, les indemnités, primes et gratifications, ainsi que les sommes perçues directement ou par l'entremise d'un tiers à titre de pourboire.
160
Sont également prises en compte les rémunérations des heures supplémentaires
et complémentaires, y compris les majorations auxquelles elles donnent droit.
2. Précisions
a. Frais professionnels
170
La rémunération prise en compte dans l'assiette du crédit d'impôt exclut les
frais professionnels tels que définis par
l'arrêté du 20 décembre 2002
relatif aux frais professionnels déductibles pour le calcul des cotisations de sécurité sociale.
Pour les professions qui appliquent une déduction forfaitaire pour frais
professionnels, l'assiette du crédit d'impôt est constituée de la rémunération versée après application de cette déduction.
En cas de cumul entre l'option pour la déduction forfaitaire spécifique et le
paiement de sommes versées pour rembourser des frais professionnels dans les conditions fixées par l'arrêté du 20 décembre 2002, ces remboursements, dans la mesure où ils donnent lieu à cotisations
sociales, sont réintégrés dans l'assiette du crédit d'impôt.
Exemple : Un salarié à temps plein est payé 1,8 SMIC, soit 2 066,61 € par mois
et son employeur bénéficie d'une déduction forfaitaire spécifique au taux de 10 %. Le salarié obtient également un remboursement mensuel de frais professionnels d'un montant de 100 €.
La rémunération à comparer à 2,5 SMIC est déterminée comme suit : (2 066,61 € + 100 €) x 90% = 1
949,95 € par mois soit 23 399,39 € au titre de l'année.
Cette rémunération est prise en compte dans l'assiette du crédit d'impôt, car elle est
inférieure au plafond annuel de 2,5 SMIC, soit 34 443,50 €.
L'assiette du crédit d'impôt est constituée de la rémunération versée après application de la
déduction soit 23 399 €.
b. Primes liées à l’intéressement et à la participation
180
Les primes liées à l’intéressement des salariés aux résultats de l’entreprise
ainsi que les primes liées à la participation des salariés aux résultats de l’entreprise ne sont pas incluses dans l’assiette du crédit d'impôt. Il en va de même des gains acquis dans le cadre des
dispositifs d'actionnariat salarié.
c. Assiettes forfaitaires
190
Des assiettes forfaitaires ou ad hoc s'appliquent à certaines catégories de
salariés (formateurs occasionnels, personnes travaillant dans un centre de vacances et de loisirs pour mineurs, porteurs de presse, etc.) pour le calcul des cotisations sociales.
Pour ces salariés, il convient de prendre la rémunération brute réelle
figurant sur le bulletin de paye.
d. Rappels de salaire
195
Dans le cas où la rémunération d'un mois est versée au cours du mois suivant
en raison d'une erreur dans l'établissement de la paie, si cette situation est avérée, notamment par la mention « rappel de salaire » sur le bulletin de paye, le mois régularisé ultérieurement peut
être reconstitué pour le calcul du crédit d'impôt.
Par ailleurs, si des rappels de salaire font l’objet de versements postérieurs
au départ du salarié d’une entreprise, ces montants devront être réintégrés à la rémunération prise en compte pour le calcul du crédit d'impôt au titre de l’année à laquelle se rapportent les rappels
de salaires.
Remarque : Les rappels de salaires ordonnés par décision de
justice sont rattachés aux périodes d’emploi auxquelles ils se rapportent, comme pour le calcul des cotisations.
3. Rémunérations versées au cours de l'année civile régulièrement déclarées et déductibles du résultat imposable
200
Le CICE est calculé, pour l'ensemble de l'année, sur les rémunérations versées
à des salariés affectés à des exploitations situées à Mayotte au titre de l'année civile, quelle que soit la date de clôture des exercices et quelle que soit leur durée.
Exemple : Une société soumise à l’impôt sur les sociétés (IS),
dont les exercices sont ouverts du 1er avril au 31 mars, a versé 100 k€ de rémunérations brutes au cours de l'exercice clos le 31 mars N+1, étant précisé que :
- elle a versé 18 k€ de rémunérations pour la période du 01/01/N au 31/03/N (soit
sur le précédent exercice) ;
- elle a versé 80 k€ de rémunérations pour la période du 01/04/N au 31/12/N ;
- elle a comptabilisé une prime de fin d'année en décembre N d'un montant de 2 k€
qui sera versée en janvier N+1.
Le montant des rémunérations éligibles au CICE, au titre de l'année N, est de 98
k€ (80 k€ + 18 k€). En effet, la prime de fin d'année versée en janvier N+1, et les autres rémunérations versées du 01/01/N+1 au 31/03/N+1 seront prises en compte au titre du crédit d’impôt N+1.
Le CICE calculé au titre des rémunérations versées en N sera liquidé sur la
déclaration de crédit d'impôt afférente à l'exercice clos le 31 mars N+1.
(205)
210
Pour être éligibles au crédit d'impôt, les rémunérations versées doivent être
des dépenses retenues pour la détermination du résultat imposable à l'impôt sur bénéfices dans les conditions de droit commun. Ainsi, les rémunérations ouvrant droit au crédit d'impôt doivent avoir le
caractère de charges, être exposées dans l'intérêt de l'exploitation, être régulièrement comptabilisées et appuyées de pièces justificatives. Elles doivent correspondre à un travail effectif et ne
doivent pas être excessives eu égard à l'importance du service rendu (CGI, art. 39, 1-1°-al. 2 et
BOI-BIC-CHG-40-40-10). Compte tenu des règles de territorialité de l'imposition des bénéfices, elles doivent être rattachées à l'exploitation d'un établissement stable en
France.
Enfin, les rémunérations versées doivent avoir été régulièrement déclarées
auprès des organismes de sécurité sociale.
220
La rémunération du conjoint de l'exploitant visée à
l'article 154 du CGI, intégralement déductible pour la détermination du résultat imposable de l'année 2018 et des années
suivantes, est prise en compte dans l'assiette du crédit d'impôt.
II. Taux
230
Pour le calcul du crédit d'impôt, le taux est appliqué à la rémunération
totale versée aux salariés affectés à des exploitations situées à Mayotte, dès lors qu'elle remplit l'ensemble des conditions rappelées au I-B § 130.
240
Pour les rémunérations versées à compter du 1er janvier 2019, le taux du crédit d'impôt applicable est de 9 %
(CGI, art. 244 quater C, III et
loi n°
2018-1317 du 28 décembre 2018 de finances pour 2019, art. 155).
(250)
III. Encadrement au regard du droit de l'Union européenne
260
Le bénéfice du CICE au titre des rémunérations versées aux salariés affectés
à des exploitations situées à Mayotte constitue une aide d’État au sens de l'article 107,1
du Traité sur le fonctionnement de l'Union européenne (TFUE) (JO C 202 du 7.6.2016).
Il est subordonné au respect de
l'article 15 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 modifié par le règlement (UE) 2017/1084 de la commission du 14 juin 2017
(loi n°
2018-1317 du 28 décembre 2018 de finances pour 2019, art. 155 ; CGI, art. 244 quater C, VII).
Le bénéfice du crédit d'impôt à Mayotte doit permettre de compenser les
surcoûts de fonctionnement supportés dans cette région ultrapériphérique qui sont la conséquence directe d'un ou de plusieurs des handicaps permanents mentionnés à l'article 349 du TFUE (éloignement,
insularité, faible superficie, relief et climat difficiles, dépendance économique vis-à-vis d'un petit nombre de produits), et pour autant que le montant annuel de l'aide par bénéficiaire octroyé au
titre de tous les régimes d'aides au fonctionnement mis en œuvre dans le respect du présent règlement n'excède aucun des pourcentages suivants :
- 35 % de la valeur ajoutée brute créée chaque année par le bénéficiaire
dans la région ultrapériphérique concernée ;
- 40 % des coûts annuels du travail supportés par le bénéficiaire dans la
région ultrapériphérique concernée ;
- 30 % du chiffre d'affaires annuel réalisé par le bénéficiaire dans la
région ultrapériphérique concernée.»
Le bénéficiaire de cette aide au fonctionnement à finalité régionale doit
exercer son activité économique dans une région ultrapériphérique. | Bulletin officiel des finances publiques - impôts | BOI-BIC-RICI-10-150-20 | https://bofip.impots.gouv.fr/bofip/8431-PGP.html/identifiant=BOI-BIC-RICI-10-150-20-20190605 | 2019-06-05 00:00:00 | 5a9ff40b34f50716aff738fc5dc2775c0759340f95ddd96988e97359b8f0b283 | [
-0.010137827135622501,
0.0387442521750927,
-0.02858399599790573,
-0.06441459059715271,
0.08200336992740631,
-0.06923635303974152,
-0.0074448841623961926,
0.07240314036607742,
0.0663660392165184,
-0.057619359344244,
0.014901986345648766,
0.03189411386847496,
-0.014686969108879566,
-0.0027106672059744596,
-0.010112681426107883,
-0.007218628656119108,
0.0673857107758522,
0.07615142315626144,
0.02000293880701065,
-0.022651664912700653,
0.06757095456123352,
0.026173178106546402,
-0.012794946320354939,
0.06715243309736252,
0.01710086315870285,
0.008723810315132141,
0.0926772877573967,
-0.14820712804794312,
-0.0028533549048006535,
-0.05015921965241432,
-0.0838083028793335,
-0.09644812345504761,
-0.0092539694160223,
0.016108602285385132,
0.10885114967823029,
-0.08506050705909729,
0.010968982242047787,
0.03225084766745567,
-0.02648879960179329,
0.0399499274790287,
-0.027031371369957924,
-0.0323796272277832,
-0.003505399450659752,
0.041030969470739365,
0.01102408766746521,
0.038916245102882385,
-0.049002934247255325,
0.03916553035378456,
-0.033909332007169724,
0.015111584216356277,
-0.015409008599817753,
0.01740756258368492,
0.012081439606845379,
0.006506717298179865,
0.024362104013562202,
0.03752665966749191,
-0.05046229064464569,
0.08035507798194885,
0.03239221125841141,
-0.021841492503881454,
0.01054474152624607,
-0.002524378476664424,
0.005857069976627827,
-0.013594185002148151,
-0.010816255584359169,
-0.008517802692949772,
0.025418782606720924,
-0.04272405803203583,
0.09873774647712708,
0.0403696671128273,
-0.03898897394537926,
0.08403542637825012,
-0.0005104347364977002,
0.009392757900059223,
0.0915973037481308,
0.06910569965839386,
-0.03228463605046272,
0.011055107228457928,
-0.013001100160181522,
0.04532172903418541,
-0.02343011647462845,
-0.03522534668445587,
-0.021518802270293236,
0.01144833117723465,
-0.017173342406749725,
-0.028066309168934822,
-0.03276455029845238,
-0.01312257070094347,
-0.05526496469974518,
0.004229930695146322,
0.03528517857193947,
0.07588040083646774,
-0.011379418894648552,
0.014964139088988304,
0.005797360558062792,
0.01637638546526432,
-0.030898526310920715,
-0.007007558364421129,
0.05315447226166725,
0.04207909107208252,
0.001073623076081276,
-0.007666503079235554,
0.005614657420665026,
-0.01845586486160755,
-0.01090939063578844,
-0.0949353501200676,
-0.02828686684370041,
0.01889222115278244,
0.003221930004656315,
-0.017729373648762703,
-0.07018832117319107,
0.0024208324030041695,
-0.05230377987027168,
-0.05086006596684456,
0.045164622366428375,
0.010133083909749985,
-0.014634925872087479,
-0.011936747469007969,
-0.0062914881855249405,
0.06036083400249481,
-0.011583617888391018,
-0.019050201401114464,
-0.004977228585630655,
-0.007529655005782843,
-0.07405765354633331,
-0.007456774357706308,
-0.04613674432039261,
0.01087619923055172,
-0.10195419192314148,
0.0017253538826480508,
0.05476775020360947,
-0.0164434053003788,
-0.013941813260316849,
-0.07057663798332214,
-0.05301202833652496,
-0.03131617233157158,
0.004103222396224737,
0.08161339908838272,
0.020534208044409752,
-0.021640947088599205,
-0.06408993899822235,
0.052268825471401215,
-0.037171848118305206,
-0.01490185596048832,
-0.004450522363185883,
0.037733301520347595,
-0.01340444665402174,
-0.062049493193626404,
0.02050023525953293,
-0.01879809983074665,
-0.0058413282968103886,
0.017597313970327377,
0.051251623779535294,
-0.04038237780332565,
0.03353383392095566,
-0.02700069546699524,
-0.056714508682489395,
0.015510041266679764,
0.0000551158154848963,
-0.02579248696565628,
0.040826987475156784,
0.010206515900790691,
0.032845642417669296,
0.01601935364305973,
-0.05592655763030052,
0.042131174355745316,
0.04898676648736,
0.023904576897621155,
-0.006323378067463636,
-0.006159404292702675,
-0.06633488833904266,
0.032791461795568466,
0.010139385238289833,
-0.032390203326940536,
-0.010277850553393364,
-0.02674330584704876,
-0.01569828763604164,
0.04426927492022514,
-0.0035152018535882235,
0.08131591975688934,
-0.005787658505141735,
-0.05671711638569832,
0.013170043006539345,
-0.059171177446842194,
0.0015251433942466974,
0.033917274326086044,
0.049106474965810776,
0.032546497881412506,
0.008933293633162975,
-0.009771239012479782,
-0.023904679343104362,
-0.009278739802539349,
-0.0709136500954628,
0.016462577506899834,
0.0020049004815518856,
-0.039816584438085556,
-0.009008942171931267,
0.03934220224618912,
0.07218578457832336,
0.03398879989981651,
0.06951575726270676,
0.024591172114014626,
0.03860147297382355,
0.04714595526456833,
0.000005659178441419499,
-0.07889173924922943,
-0.054200220853090286,
-0.005975108593702316,
-0.07160825282335281,
-0.016153309494256973,
0.045235034078359604,
-0.03896502032876015,
0.003904878394678235,
0.07707446068525314,
-0.026621364057064056,
-0.030588913708925247,
0.0000932565308175981,
-0.022929873317480087,
0.00634760782122612,
-0.03542695939540863,
-0.011808603070676327,
-0.033003851771354675,
-0.05944833904504776,
0.002490309067070484,
0.033597271889448166,
0.006581886671483517,
-0.032238855957984924,
0.01899142563343048,
0.03767617419362068,
-0.0700686052441597,
0.053313251584768295,
-0.03712105378508568,
0.030475834384560585,
0.015335881151258945,
0.016905413940548897,
-0.022011730819940567,
-0.00797196477651596,
0.02572362869977951,
-0.022916696965694427,
0.07221060991287231,
0.024216298013925552,
-0.027877261862158775,
0.0190611332654953,
-0.011031459085643291,
-0.026707010343670845,
-0.018780913203954697,
0.021638469770550728,
-0.023710912093520164,
-0.032662954181432724,
0.01332936342805624,
-0.03490192070603371,
0.0515417605638504,
-0.021814346313476562,
0.03331194445490837,
-0.06771042197942734,
-0.0036116275005042553,
0.04259134829044342,
0.03012194111943245,
0.0038792176637798548,
-0.017650650814175606,
0.04784948378801346,
-0.0025633471086621284,
-0.024174463003873825,
-0.047560714185237885,
0.01213786005973816,
-0.07139240950345993,
0.04337161034345627,
0.02382904291152954,
-0.02566002868115902,
0.034539565443992615,
-0.005784908309578896,
-0.006536492146551609,
-0.03992525488138199,
0.060314688831567764,
-0.0012965969508513808,
0.03243269398808479,
-0.05245262756943703,
-0.008150090463459492,
0.049211252480745316,
-0.002665326464921236,
-0.009152176789939404,
-0.004492954816669226,
-0.017718220129609108,
-0.015998445451259613,
-0.02017386257648468,
0.03224712610244751,
-0.03769542649388313,
-0.017730941995978355,
0.01468619517982006,
-0.006189810112118721,
-0.024778049439191818,
-0.01297698449343443,
-0.028968382626771927,
0.08323229104280472,
-0.0312357060611248,
0.015217027626931667,
-0.0361960306763649,
0.03512798994779587,
0.030039967969059944,
-0.014791571535170078,
0.020620688796043396,
-0.013251991011202335,
0.00930966529995203,
0.012344520539045334,
-0.026278765872120857,
-0.05546024069190025,
-0.028795477002859116,
-0.01110602542757988,
0.006051771342754364,
0.03835827484726906,
-0.024234004318714142,
0.0049005839973688126,
-0.013479877263307571,
0.0012552343541756272,
0.013138490729033947,
0.04506472870707512,
-0.03906939923763275,
0.01089030783623457,
-0.01969078928232193,
-0.006950767710804939,
-0.06247806176543236,
0.07108157128095627,
0.01840844377875328,
-0.014472885988652706,
0.0016300217248499393,
-0.03511809930205345,
-0.06550080329179764,
0.023972870782017708,
-0.03184204921126366,
-0.01655624993145466,
-0.03322656452655792,
0.021638263016939163,
0.018182244151830673,
0.0053351339884102345,
0.01562853716313839,
-0.02950543351471424,
0.02512083202600479,
-0.044648461043834686,
0.03410528600215912,
0.032951585948467255,
-0.002432947512716055,
0.030918147414922714,
-0.03611462935805321,
-0.005478877108544111,
0.04953618347644806,
-0.051283154636621475,
0.0935787558555603,
0.04201539233326912,
0.0167362242937088,
-0.01582864113152027,
-0.02892116829752922,
0.0012222634395584464,
0.019827228039503098,
0.07879674434661865,
0.0018425642047077417,
-0.007490409538149834,
-0.02637851983308792,
0.01154693029820919,
0.01231829822063446,
0.021307872608304024,
0.0522594228386879,
-0.043651677668094635,
-0.024728672578930855,
0.05802128463983536,
0.04599584639072418,
0.019058343023061752,
-0.0335112139582634,
0.04955688863992691,
-0.023589439690113068,
0.003385012736544013,
-0.00020574415975715965,
0.03797691687941551,
-0.023462072014808655,
0.07688818871974945,
0.019429601728916168,
0.022016067057847977,
-0.024359917268157005,
-0.0251346193253994,
0.010520792566239834,
0.015036557801067829,
0.018431037664413452,
-0.03092498518526554,
0.03780136629939079,
0.010870666243135929,
0.0020688434597104788,
0.0016344308387488127,
-0.009758022613823414,
-0.04453559219837189,
0.0003647457924671471,
-0.0035574499052017927,
-0.010657286271452904,
-0.012771029025316238,
0.024305298924446106,
0.00425972742959857,
0.027867663651704788,
-0.01149890385568142,
-0.00732524786144495,
0.04050573706626892,
-0.009970427490770817,
0.034811314195394516,
-0.03612148389220238,
0.014992224983870983,
0.022331491112709045,
-0.03684135898947716,
0.04400060698390007,
0.03254179656505585,
-0.0067851366475224495,
-0.07997464388608932,
0.008268226869404316,
0.013691585510969162,
0.08005857467651367,
-0.02405448444187641,
0.021984927356243134,
0.012730672024190426,
0.028504615649580956,
0.012564522214233875,
0.039477862417697906,
0.06159593164920807,
0.160316601395607,
-0.023059295490384102,
0.013970489613711834,
0.031177794560790062,
-0.021092180162668228,
-0.02850404754281044,
-0.019838573411107063,
-0.02263425849378109,
0.03732066601514816,
0.035032518208026886,
-0.07070287317037582,
0.041922930628061295,
-0.07088924199342728,
-0.01248684711754322,
-0.06218321621417999,
-0.0366133488714695,
-0.07075300812721252,
-0.03359971195459366,
0.009185033850371838,
0.05107762664556503,
0.018807003274559975,
-0.007938736118376255,
0.008881205692887306,
-0.001254135393537581,
0.020221246406435966,
-0.11043325811624527,
-0.01679283380508423,
-0.0282859168946743,
-0.00923184584826231,
0.04108528047800064,
-0.03866349160671234,
0.04840002954006195,
-0.04007622227072716,
0.07105192542076111,
-0.009130842983722687,
0.02818502113223076,
0.02853468991816044,
-0.00011929514585062861,
-0.03114095889031887,
0.015144792385399342,
-0.007322653196752071,
0.0035959407687187195,
-0.02204914391040802,
-0.03978673368692398,
0.01087927259504795,
0.015392458997666836,
0.04915200546383858,
0.016513623297214508,
0.00805565807968378,
0.03570966050028801,
-0.008691145107150078,
0.042802534997463226,
0.03301095962524414,
0.0030570372473448515,
0.023463424295186996,
0.0014560018898919225,
0.07824306935071945,
0.017582561820745468,
-0.025117747485637665,
0.040274009108543396,
0.006134635768830776,
0.02594577893614769,
-0.012735104188323021,
0.06943440437316895,
-0.019897419959306717,
0.019123541191220284,
0.0007193191559053957,
-0.009156257845461369,
-0.03946758061647415,
-0.09047010540962219,
0.004648940172046423,
0.026850633323192596,
0.03817674145102501,
0.03722470626235008,
0.009066679514944553,
0.04535844177007675,
0.023192675784230232,
0.0454065278172493,
0.004202164709568024,
0.009864842519164085,
-0.002442694967612624,
0.013406841084361076,
-0.016814203932881355,
-0.05499183014035225,
0.029624532908201218,
-0.004169079940766096,
0.006861093454062939,
-0.0009578754543326795,
0.055653270334005356,
-0.039644889533519745,
0.03920603543519974,
0.008934593759477139,
-0.002020973479375243,
0.007892743684351444,
-0.012810716405510902,
-0.004158024210482836,
-0.0023227035999298096,
0.026775574311614037,
0.00033912144135683775,
0.01800885982811451,
-0.007627459708601236,
0.038628239184617996,
-0.012474719434976578,
-0.0007796761346980929,
-0.008482934907078743,
0.014503994956612587,
0.02112666890025139,
-0.03259944170713425,
0.02210201881825924,
0.02371620573103428,
0.00611467007547617,
-0.010350232012569904,
-0.047388479113578796,
0.025431258603930473,
-0.0026048971340060234,
-0.06086612120270729,
0.06089628487825394,
0.060725484043359756,
0.0543823204934597,
0.07021505385637283,
0.008785344660282135,
0.011957211419939995,
0.03089979663491249,
-0.028332795947790146,
0.055436573922634125,
-0.02402067370712757,
0.03159647434949875,
0.04851536825299263,
-0.01720616966485977,
-0.046452056616544724,
-0.024036604911088943,
-0.044555045664310455,
0.011211435310542583,
-0.04844704270362854,
-0.016393134370446205,
-0.022620411589741707,
-0.014812720939517021,
-0.017666924744844437,
0.0472753643989563,
0.028712889179587364,
-0.01958419941365719,
0.037315674126148224,
-0.023796387016773224,
-0.019931120797991753,
0.006855331361293793,
0.03659891337156296,
0.02847033180296421,
0.0021145225036889315,
-0.024866919964551926,
-0.0021675315219908953,
0.05416632071137428,
-0.01940097101032734,
0.0010489008855074644,
-0.008327379822731018,
0.014561603777110577,
-0.08884487301111221,
-0.03424866870045662,
0.04442020133137703,
0.010970169678330421,
-0.01995127461850643,
0.015887022018432617,
0.000592187512665987,
-0.042595021426677704,
-0.010752629488706589,
-0.003494865261018276,
-0.0035429031122475863,
-0.03545881435275078,
0.020763615146279335,
-0.05273980647325516,
0.05684223771095276,
0.021551283076405525,
0.051436807960271835,
-0.0257240179926157,
0.027050817385315895,
-0.05580901354551315,
-0.04099482297897339,
0.036006294190883636,
-0.004321256186813116,
0.05442219227552414,
0.03047001361846924,
0.03619547560811043,
0.02868536487221718,
0.02454191818833351,
-0.009681477211415768,
0.015275102108716965,
-0.018406549468636513,
0.043512050062417984,
0.05044092237949371,
0.01969047449529171,
-0.11251726001501083,
-0.019718948751688004,
0.0113672548905015,
-0.017851440235972404,
0.004418338183313608,
0.006597318220883608,
0.026569083333015442,
0.030635617673397064,
-0.010857447981834412,
-0.03653193637728691,
-0.05174548178911209,
-0.020535234361886978,
-0.005976240616291761,
-0.03668194264173508,
0.00647666584700346,
0.03277132660150528,
-0.035037118941545486,
-0.012004216201603413,
0.015658820047974586,
0.03173844516277313,
-0.06280361860990524,
-0.0514124371111393,
-0.02767619676887989,
-0.026985490694642067,
-0.045235052704811096,
-0.009994027204811573,
0.002771893283352256,
-0.018468260765075684,
-0.05403579771518707,
0.011135296896100044,
-0.021972065791487694,
0.007333120796829462,
-0.03658568486571312,
-0.02157416008412838,
0.019024861976504326,
0.022649327293038368,
0.004244054201990366,
0.0008429444278590381,
-0.013698882423341274,
0.012034648098051548,
0.01272713951766491,
-0.03176611289381981,
0.0065581658855080605,
0.013029101304709911,
-0.027176376432180405,
0.0012021104339510202,
0.00935749989002943,
-0.0017075745854526758,
0.024373991414904594,
-0.029444027692079544,
-0.04806526005268097,
0.0043811616487801075,
0.05063023790717125,
0.022875728085637093,
-0.015342790633440018,
0.05888374522328377,
-0.037921976298093796,
-0.051580023020505905,
0.07189862430095673,
0.03172406926751137,
0.020351823419332504,
0.027111314237117767,
0.03838714212179184,
-0.02484617754817009,
-0.011995745822787285,
0.006298518273979425,
0.013538103550672531,
0.018330100923776627,
-0.04241975024342537,
-0.04906385391950607,
-0.01735616661608219,
0.018866047263145447,
0.004200582858175039,
0.043698545545339584,
-0.0191816296428442,
-0.0546310655772686,
0.017357880249619484,
0.011720197275280952,
0.012937012128531933,
0.03393949568271637,
0.030355550348758698,
0.025307046249508858,
0.026490002870559692,
0.004607184790074825,
-0.0013612692710012197,
-0.034488074481487274,
0.006284295115619898,
0.0439838282763958,
-0.007041632663458586,
0.010242513380944729,
0.008228982798755169,
-0.002187285805121064,
0.0120991887524724,
0.034935057163238525,
-0.056217361241579056,
0.018064865842461586,
0.006935004144906998,
-0.039147596806287766,
-0.032831814140081406,
0.024473700672388077,
0.010292666964232922,
-0.006223713979125023,
0.007766269147396088,
0.01689368672668934,
-0.0047585549764335155,
-0.00048653470003046095,
0.03766058385372162,
-0.02812744490802288,
0.010591389611363411,
-0.034001272171735764,
-0.019485922530293465,
0.03349459543824196,
0.06880316883325577,
-0.00806256104260683,
0.02763017825782299,
-0.031689852476119995,
0.015497573651373386,
0.008731960318982601,
-0.04642476141452789,
0.045302171260118484,
0.06319934874773026,
-0.018434368073940277,
0.03910668566823006,
0.0002933517098426819,
0.0557476244866848,
-0.04330018162727356,
0.05568999797105789,
0.007801625411957502,
-0.03545629233121872,
0.01296077948063612,
-0.0008883798727765679,
-0.02112945169210434,
-0.04424137994647026,
-0.006107778288424015,
-0.029546886682510376,
-0.033917803317308426,
0.03228878602385521,
-0.03549303859472275,
-0.02240292727947235,
-0.033024292439222336,
0.018318114802241325,
0.00018678721971809864,
0.003533656010404229,
-0.0412851981818676,
0.0224471315741539,
0.01775306835770607,
0.011164773255586624,
-0.04543084651231766,
0.015051855705678463,
-0.03618661314249039,
0.006934990640729666,
-0.005059313494712114,
0.015758218243718147,
-0.04023529961705208,
-0.03475872054696083,
0.015358665958046913,
0.008066835813224316,
-0.03374108299612999,
0.000456501089502126,
-0.03506619855761528,
0.0071889315731823444
] |
Subsets and Splits
No saved queries yet
Save your SQL queries to embed, download, and access them later. Queries will appear here once saved.