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Série / Division :
IF- TFB
Texte :
L'article 129 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 permet le maintien de l'exonération de taxe foncière sur les propriétés bâties (TFPB) des bâtiments affectés à un usage agricole prévue par le a du 6° de l'article 1382 du code général des impôts (CGI), lorsqu'une activité accessoire non agricole est exercée dans un bâtiment qui bénéficiait de cette exonération au titre de l'année précédente.
Ainsi, à compter des impositions dues au titre de 2019, cette exonération n'est plus remise en cause par l'exercice d'une activité accessoire mentionnée à l'article 75 du CGI, lorsqu'au cours des trois années précédant celle de l'imposition, la moyenne des recettes tirées de l'exercice de l'activité accessoire dans le bâtiment n'excède pas 10 % de la moyenne des recettes tirées de l'activité totale réalisée dans ce bâtiment.
Cette disposition ne concerne pas le régime d'exonération des bâtiments affectés à un usage agricole par les organismes agricoles mentionnés au b du 6° de l'article 1382 du CGI.
Lorsque les conditions de maintien de l'exonération prévue au a du 6° de l'article 1382 du CGI cessent d'être remplies, l'exploitant doit en informer le propriétaire au plus tard le 1er février de l'année d'imposition. Ce dernier doit alors souscrire une déclaration sur un imprimé établi par l'administration, au plus tard le 1er mars de l'année d'imposition.
Le commentaire de ces nouvelles dispositions est inséré dans le BOI-IF-TFB-10-50-20-10.
Par ailleurs, l’article 115 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 permet, à compter des impositions établies au titre de 2022, le maintien de l’exonération de TFPB prévue au b du 6° de l’article 1382 du CGI pour les bâtiments d’une société coopérative agricole qui sont mis à la disposition d’un tiers, équipés des moyens de production nécessaire en vue de la transformation exclusive des produits des adhérents de l’organisme, dans le respect d’un ou de plusieurs modes de valorisation des produits agricoles prévus de l'article L. 641-5 du code rural et de la pêche maritime (C. rur.) à l'article L. 641-12 du C. rur..
Le commentaire de cette nouvelle disposition est inséré dans le BOI-IF-TFB-10-50-20-20.
Enfin, les commentaires relatifs au 6° de l'article 1382 du CGI sont mis à jour et réorganisés pour tenir compte des décisions récentes du Conseil d’État qui sont venues préciser le champ d'application des deux régimes d'exonération des bâtiments à usage agricole.
Actualité liée :
X
Documents liés :
BOI-IF-TFB-10-50 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes
BOI-IF-TFB-10-50-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Bâtiments ruraux et bâtiments affectés à un usage agricole par certains organismes agricoles
BOI-IF-TFB-10-50-20-10 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Bâtiments ruraux et bâtiments affectés à un usage agricole par certains organismes agricoles - Bâtiments servant aux exploitations rurales
BOI-IF-TFB-10-50-20-20 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonérations permanentes - Bâtiments ruraux et bâtiments affectés à un usage agricole par certains organismes agricoles - Bâtiments affectés à un usage agricole par certains organismes agricoles
BOI-IF-TFB-10-50-25 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération permanentes - Installations et bâtiments affectés à la méthanisation agricole
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00317 | https://bofip.impots.gouv.fr/bofip/13438-PGP.html/ACTU-2021-00317 | 2022-06-08 00:00:00 | 59de5b2185352f11ed7ef66f0ee498b4820f85149febf569ebe573677fee95b3 | [
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] |
Série / Division :
TVA - DECLA
Texte :
Des précisions sont apportées concernant les formalités relatives à l'attribution d'un numéro d'identification à la taxe sur la valeur ajoutée à une entreprise établie hors de l’Union européenne soumise à l'obligation de désignation d'un représentant fiscal.
Actualité liée :
29/06/2022 : TVA - Introduction de critères pour l’accréditation des représentants fiscaux (loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, art. 30)
Document lié :
BOI-TVA-DECLA-20-30-40-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Obligations et formalités particulières - Assujettis non établis en France - Assujettis établis hors de l'Union européenne : la représentation fiscale
Signataire du document lié :
Matthieu Deconinck, sous-directeur de la fiscalité des transactions, fiscalité énergétique et environnementale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00130 | https://bofip.impots.gouv.fr/bofip/13708-PGP.html/ACTU-2022-00130 | 2022-10-05 00:00:00 | 53fcd6e13451381d30b45f27db0e4de6b48f5dd1311eef61a8a6465881d704d8 | [
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] |
Série / Division :
CVAE - CHAMP
Texte :
Pour la détermination de la cotisation sur la valeur ajoutée des entreprises (CVAE), la valeur ajoutée des établissements bénéficiant d'une exonération ou d'un abattement de la base nette d'imposition à la cotisation foncière des entreprises (CFE) en raison de leur implantation dans une zone urbaine en difficulté fait l'objet, sur demande de l'entreprise, d'une exonération ou d'un abattement de même taux, dans la limite de plafonds actualisés chaque année en fonction de la variation de l'indice des prix à la consommation, hors tabac, de l'ensemble des ménages (code général des impôts [CGI], art. 1586 nonies, V et loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010, art. 2, § 5.3.2).
La variation de cet indice étant de 6 % en 2022, les plafonds d'exonération ou d'abattement applicables pour 2022 sont supérieurs de 6 % à ceux applicables pour 2021.
En conséquence, pour la CVAE due au titre de 2022 :
le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans un quartier prioritaire de la politique de la ville (QPV) (CGI, art. 1466 A, I et CGI, art. 1586 nonies, V) s'élève à 154 732 € par établissement ;
le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans une zone franche urbaine-territoire entrepreneur (ZFU-TE) (CGI, art. 1466 A, I sexies et CGI, art. 1586 nonies, V) s'élève à 420 505 € par établissement ;
le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés dans un QPV et exploités par une entreprise exerçant une activité commerciale (CGI, art. 1466 A, I septies et CGI, art. 1586 nonies, V) s'élève à 420 505 € par établissement.
Actualité liée :
X
Document lié :
BOI-CVAE-CHAMP-20-10 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou d'un abattement - Dispositions communes à tous les dispositifs d'exonération ou d'abattement facultatif
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00151 | https://bofip.impots.gouv.fr/bofip/13766-PGP.html/ACTU-2022-00151 | 2023-02-01 00:00:00 | e867948f5ff9039b801aeaab03b1d369cef91cbd1e332b29814f01147da0179f | [
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] |
Série / Division :
IS - RICI
Texte :
L’article 50 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge d’un an l'assouplissement temporaire introduit par l'article 23 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 des critères d'éligibilité au crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétés prévu à l'article 220 quindecies du code général des impôts.
Ces critères dérogatoires s'appliquent donc aux demandes d'agrément provisoire déposées jusqu'au 31 décembre 2023.
Actualité liée :
X
Document lié :
BOI-IS-RICI-10-45 : IS - Réductions et crédits d'impôt - Crédit d'impôt pour dépenses de production de spectacles vivants musicaux ou de variétés
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00006 | https://bofip.impots.gouv.fr/bofip/13797-PGP.html/ACTU-2023-00006 | 2023-02-08 00:00:00 | 2e685824d69f151a9af13ced352f1414e6a9ecebc6ce49edba0e23c0f29855d2 | [
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Séries / Divisions :
BA - BASE ; BNC - BASE ; BIC - BASE ; BIC - PDSTK ; IS - CHAMP
Texte :
L'imposition des subventions d'équipement accordées à une entreprise par l'Union européenne, l'État, les collectivités publiques ou tout organisme public à raison de la création ou de l'acquisition de biens d'équipement immobilisés peut, sur option, faire l'objet d'un étalement (code général des impôts [CGI], art. 42 septies).
L'article 65 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 étend le bénéfice de ce dispositif d'étalement aux sommes perçues en raison d'opérations permettant la réalisation d'économies d'énergie ouvrant droit à l'attribution de certificats d'économie d'énergie prévus à l'article L. 221-7 du code de l'énergie, lorsqu'elles sont affectées à la création ou à l'acquisition de biens d'équipement immobilisés, et ce quelle que soit la partie versante.
Par ailleurs, les subventions allouées aux entreprises par l'État, les collectivités territoriales et les établissements publics spécialisés dans l'aide à la recherche scientifique ou technique et qui sont affectées au financement de dépenses de recherche immobilisées sont rattachées aux résultats imposables à concurrence des amortissements du montant de ces dépenses pratiqués à la clôture de chaque exercice (CGI, art. 236).
L'article 32 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 étend le champ des subventions éligibles au dispositif d'étalement de l'article 236 du CGI aux subventions versées par l'Union européenne et par les organismes créés par ses institutions. Il étend également le champ des subventions éligibles au dispositif d'étalement de l'article 42 septies du CGI aux subventions versées par les organismes créés par les institutions de l'Union européenne.
Ces dispositions s'appliquent, pour les entreprises relevant de l'impôt sur le revenu, à compter de l'impôt sur le revenu dû au titre de l'année 2022 et, pour les sociétés relevant de l'impôt sur les sociétés, au titre des exercices clos à compter du 31 décembre 2022.
Actualité liée :
X
Documents liés :
BOI-BA-BASE-20-20-40 : BA - Base d'imposition - Régimes réels d'imposition - Détermination du produit brut - Gains divers
BOI-BNC-BASE-20-20 : BNC - Base d'imposition - Recettes - Nature des recettes
BOI-BIC-BASE-50-20-20 : BIC - Base d'imposition - Abandons de créances et subventions entre entreprises - Conséquences fiscales chez l'entreprise bénéficiaire de l'abandon
BOI-BIC-PDSTK-10-30-10 : BIC - Produits et stocks - Produits exceptionnels - Subventions
BOI-BIC-PDSTK-10-30-10-20 : BIC - Produits et stocks - Subventions d'équipement et sommes perçues en raison d'opérations permettant la réalisation d'économies d'énergie ouvrant droit à l'attribution de certificats d'économie d'énergie
BOI-BIC-PDSTK-10-30-10-40 : BIC - Produits et stocks - Aides publiques à la recherche
BOI-IS-CHAMP-30-10-20-20 : IS - Champ d'application et territorialité - Exonérations - Sociétés coopératives artisanales, maritimes, de transport fluvial et d'entreprises de transport - Assujettissement partiel ou total à l'IS
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00141 | https://bofip.impots.gouv.fr/bofip/13727-PGP.html/ACTU-2022-00141 | 2023-06-28 00:00:00 | 3f26a253eaf942e1d639d98ec3208d40344633f0a075e08e30e6de9ae5e5d539 | [
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Série / Division :
IR - RICI
Texte :
1/ L'article 78 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, du crédit d'impôt sur le revenu au profit des contribuables domiciliés fiscalement en France qui réalisent des versements au titre du premier abonnement, pour une durée minimale de douze mois, à un journal, à une publication de périodicité au maximum trimestrielle ou à un service de presse en ligne d'information politique et générale codifié à l'article 200 sexdecies du code général des impôts.
Il prévoit également l'instauration d'une condition de ressources pour le bénéfice du crédit d'impôt.
Conformément au II de l'article 78 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, la prorogation du crédit d’impôt entre en vigueur à une date fixée par décret, qui ne peut être postérieure de plus d'un mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de considérer le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'État. Par ailleurs, la condition de ressources s'applique aux versements effectués au titre des abonnements souscrits à compter de la date fixée par le décret précité.
En application de l’article 1er du décret n° 2022-879 du 10 juin 2022 fixant la date d'entrée en vigueur des dispositions relatives au crédit d'impôt sur le revenu pour le premier abonnement à un journal, à une publication périodique ou à un service de presse en ligne d'information politique et générale issues de l'article 78 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022, la prorogation du crédit d’impôt entre en vigueur le 13 juin 2022. Par ailleurs, la condition de ressources s'applique aux versements effectués au titre des abonnements souscrits à compter de cette même date.
2/ L'article 21 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 supprime la prorogation d'un an prévue par l'article 78 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022. Ainsi, les versements effectués après le 31 décembre 2022 au titre du premier abonnement, pour une durée minimale de douze mois, à un journal, à une publication de périodicité au maximum trimestrielle ou à un service de presse en ligne d'information politique et général souscrit après cette même date n'ouvrent plus droit au crédit d'impôt.
Actualité liée :
X
Document lié :
BOI-IR-RICI-390 : IR - Réductions et crédits d'impôt - Crédit d’impôt pour le premier abonnement à un journal, à une publication périodique ou à un service de presse en ligne d'information politique et générale
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00102 | https://bofip.impots.gouv.fr/bofip/13643-PGP.html/ACTU-2022-00102 | 2023-06-29 00:00:00 | d1b61eb14097b3ce0ced3c771553efb84c408536b95f9b1906cbc3370b6a6e9f | [
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Série / Division :INT-CVBTexte :L'article 28 de la convention en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu signée à Nairobi le 4 décembre 2007 entre le Gouvernement de la République française et le Gouvernement de la République du Kenya (décret n° 2010-1371 du 11 novembre 2010 portant publication de la convention entre le Gouvernement de la République française et le Gouvernement de la République du Kenya en vue d'éviter les doubles impositions et de prévenir l'évasion et la fraude fiscales en matière d'impôts sur le revenu (ensemble un protocole), signée le 4 décembre 2007) contient une clause de la nation la plus favorisée. Elle permet notamment l'application d'exemptions ou de taux de retenue à la source inférieurs, tels que prévus dans les conventions signées avec le Kenya avec des États tiers membres de l'Organisation de coopération et de développement économiques (OCDE).À la suite de la signature par le Kenya d'une convention fiscale avec la Corée du Sud le 8 juillet 2014, les dividendes versés à un bénéficiaire résident d'un des deux États contractants (la France et le Kenya), qui détient directement au moins 25 % du capital de la société versante, sont imposables à la source dans la limite de 8 % du montant brut des dividendes.Actualité liée :XDocument lié :BOI-INT-CVB-KEN : INT - Convention fiscale entre la France et le KenyaSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00075 | https://bofip.impots.gouv.fr/bofip/13583-PGP.html/ACTU-2022-00075 | 2023-12-27 00:00:00 | b31ecd26a4e86110e69d24e309fedc940fed5870777066684bc56f0de1e3c017 | [
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Séries / Divisions :RSA - GER ; BNC - CHAMP ; BNC - BASE ; BNC - DECLA ; BNC - SECT ; BNC - CESS ; BIC - CHAMP ; TVA - CHAMP ; IF - CFE ; RES - BNCTexte :Des précisions sont apportées sur le régime fiscal applicable aux associés de sociétés d'exercice libéral en matière d'impôt sur le revenu, de taxe sur la valeur ajoutée et de cotisation foncière des entreprises.Actualité liée :XDocuments liés :BOI-RES-BNC-000136 : RES - RSA - BNC - TVA - IF - Régime fiscal applicable aux associés de sociétés d'exercice libéralBOI-RSA-GER-10-30 : RSA - Rémunérations allouées aux gérants et associés de certaines sociétés - Champ d'application - Personnes et rémunérations non concernéesBOI-BNC-CHAMP-20 : BNC - Champ d'application - Personnes imposablesBOI-BNC-DECLA-10-10 : BNC - Régime de la déclaration contrôlée - Champ d'applicationBOI-BNC-SECT-70-40 : BNC - Régimes sectoriels - Sociétés d'exercice libéralBOI-BNC-CESS-20-10 : BNC - Cession ou cessation d'activité - Exclusion possible des créances acquises et des dépenses engagées - Champ d'applicationBOI-BNC-CESS-30-10 : BNC - Cession ou cessation d'activité - Fractionnement du paiement de l'impôt correspondant aux créances acquises - Champ d'applicationBOI-BIC-CHAMP-70-10 : BIC - Champ d'application et territorialité - Personnes imposables - Entrepreneurs individuelsBOI-TVA-CHAMP-10-10-60 : TVA - Champ d'application et territorialité - Opérations imposables - Opérations imposables en raison de leur nature - Application des principes aux activités libéralesBOI-TVA-CHAMP-10-10-60-10 : TVA - Champ d'application et territorialité - Opérations imposables - Opérations imposables en raison de leur nature - Application des principes aux activités libérales - Professions juridiquesBOI-IF-CFE-10-10-10 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes passibles de la CFE - Personnes physiques ou moralesBOI-BNC-BASE-40-60-50-10 : BNC - Base d'imposition - Dépenses - Frais généraux - Charges sociales personnelles - Champ d'application (mise à jour en cours de rédaction)Signataire des documents liés :Laurent Martel, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00148 | https://bofip.impots.gouv.fr/bofip/14099-PGP.html/ACTU-2023-00148 | 2023-12-27 00:00:00 | 73276e2828ae37012311ba438b01d64babf75f9479f5da01729ffcc4d7ed19a2 | [
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Séries / Divisions :RSA - CHAMP ; RSA - BASE ; RSA - PENS ; BAREMETexte :1/ Pour l'imposition des revenus de l'année 2024, les limites d'exonération des indemnités compensant les dépenses supplémentaires de restauration, des indemnités destinées à compenser les dépenses supplémentaires liées au déplacement ainsi que de la contribution patronale à l'achat de titres-restaurant, sont mises à jour.2/ Pour l'imposition des revenus de l'année 2023, la limite d’exonération de l'indemnité de soins allouée aux tuberculeux de guerre, les montants relatifs à la déduction forfaitaire de 10 % pour frais professionnels ainsi que la fraction de l'indemnité de fonction des élus locaux représentative des frais de mandat sont mis à jour.Actualité liée :XDocument lié :BOI-BAREME-000035 : BAREME - RSA - Limites d'exonération d'impôt sur le revenu applicables à certains revenus d'activité et de remplacementSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00013 | https://bofip.impots.gouv.fr/bofip/14120-PGP.html/ACTU-2024-00013 | 2024-03-07 00:00:00 | 2ddf7cae4d8ec0a67b666923c2d7fe07b437dca5eb246f3a8144e0fef6816d4e | [
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Série / Division :BA - BASETexte :En application de l'article 13 du code général des impôts (CGI), les revenus de remplacement versés par les régimes d'assurance visant à compenser la perte de rémunération pendant une période d'inactivité partielle ou totale, notamment en cas d'accident du travail ou de maladie professionnelle sont, en principe, pris en compte pour la détermination du bénéfice imposable.L'article 5 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 crée une exonération d'impôt à hauteur de 50 % des indemnités journalières versées au titre d'un régime d'assurance obligatoire contre les accidents de travail et les maladies professionnelles aux exploitants agricoles soumis à un régime réel d'imposition, codifiée à l'article 72 A bis du CGI.Cette exonération s'applique à compter de l'imposition des revenus perçus au titre de l'année 2023.Actualité liée :XDocument lié :BOI-BA-BASE-20-20-40 : BA - Base d'imposition - Régimes réels d'imposition - Détermination du produit brut - Gains diversSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00023 | https://bofip.impots.gouv.fr/bofip/14131-PGP.html/ACTU-2024-00023 | 2024-04-17 00:00:00 | b02b94d8a8254a94f6d8a4c70e65772a473fd3895d0e44d885b4a7120c07b178 | [
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Série / Divisions :IR - RICI ; IR - LIQTexte :Le 1° de l'article 12 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 étend la majoration de 300 € du plafond global de versements ouvrant droit à la réduction d’impôt accordée au titre de certaines primes d'assurance prévue par l'article 199 septies du code général des impôts à toute personne à charge.Le 2° de l'article 12 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 élargit par ailleurs le champ d'application de la réduction d’impôt prévue en faveur des contrats de « rente-survie » aux contrats garantissant, au décès du souscripteur, le versement d'un capital ou d'une rente viagère aux bénéficiaires majeurs, atteints d’une infirmité qui les empêche d'acquérir une instruction ou une formation professionnelle d'un niveau normal.Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année 2023.Actualité liée :XDocuments liés :BOI-IR-LIQ-10-10-10-30 : IR - Liquidation - Détermination du quotient familial - Prise en compte de la situation et des charges de famille - Personnes à charge - Personnes titulaires de la carte mobilité inclusion portant la mention « invalidité » vivant sous le toit du contribuableBOI-IR-RICI-40 : IR - Réduction d'impôt accordée au titre de certaines primes d'assuranceSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00077 | https://bofip.impots.gouv.fr/bofip/14200-PGP.html/ACTU-2024-00077 | 2024-06-18 00:00:00 | 4c203eb962a0ce4e3c1590f7507fad824eea4312c897acdbe88f6cf9c050635c | [
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Série / Divisions :IR - RICI ; ANNXTexte :L’article 199 decies I du code général des impôts (CGI) prévoit une réduction d’impôt pour les contribuables domiciliés en France, qui acquièrent, entre le 1er janvier 2007 et le 31 décembre 2010, un logement faisant partie d’une résidence hôtelière à vocation sociale et qui le destinent à une location dont le produit est imposé dans la catégorie des revenus fonciers.Conformément au VIII de l'article 199 decies I du CGI, dans sa rédaction issue du F du I de l'article 110 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024, s'agissant des acquisitions de logements en l'état futur d'achèvement ou à rénover, cette réduction d'impôt s'applique sous réserve que l'achèvement des logements ou la réception des travaux intervienne au plus tard le 1er juillet 2025.Actualité liée :XDocuments liés :BOI-IR-RICI-70 : IR - Réduction d'impôt au titre des investissements dans une résidence hôtelière à vocation socialeBOI-IR-RICI-70-10 : IR - Réduction d'impôt au titre des investissements dans une résidence hôtelière à vocation sociale - Champ d'applicationBOI-ANNX-000027 : ANNEXE - IR - Tableau récapitulatif des conditions et modalités d’application de la réduction d’impôt au titre des investissements dans une résidence hôtelière à vocation sociale (CGI, art. 199 decies I)Signataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00168 | https://bofip.impots.gouv.fr/bofip/14355-PGP.html/ACTU-2024-00168 | 2024-07-02 00:00:00 | b37e3390e17070810d4a34fa307e2ae946121788d389daa8a0b013215502235a | [
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] |
1
La formalité de l'enregistrement peut s'appliquer soit à des actes, soit à des mutations ne
résultant pas d'un acte.
I. Actes soumis à l'enregistrement
A. Actes soumis obligatoirement à la formalité de l'enregistrement
10
Les actes peuvent être obligatoirement assujettis à l'enregistrement en considération, soit de
la qualité de leur rédacteur, soit de la nature des conventions qu'ils renferment.
1. Actes assujettis en raison de la qualité de la personne qui les rédige
a. Les actes des notaires
20
En vertu du 1° du 1 de
l'article 635 du code général des impôts (CGI), les actes des notaires sont obligatoirement assujettis à l'enregistrement, quel
que soit leur contenu, en raison du rôle traditionnel de contrôle qui revient, en matière de notariat, au service en charge de l'enregistrement.
b. Les testaments
30
En vertu de l'article 636 du
CGI, les testaments, qu'ils soient reçus par les notaires (testaments publics et mystiques) ou même simplement déposés chez eux (testaments olographes), sont obligatoirement soumis à la formalité
de l'enregistrement.
c. Les actes des huissiers de justice
40
Les actes des huissiers de justice sont, en principe, assujettis à l'enregistrement
(CGI, art. 635, 1-2°).
50
Toutefois, sont dispensés de la présentation matérielle à la formalité de l'enregistrement les
actes du ministère des huissiers de justice lorsqu'ils sont soumis à la taxe forfaitaire prévue au 1 de l'article 302 bis Y
du CGI (CGI, ann. III, art. 252, I).
En ce qui concerne les actes des huissiers de justice, il convient de se reporter au
BOI-ENR-DG-20-40 au I-A-2 § 140 et 150.
d. Procès verbaux officiels constatant une vente avec publicité et concurrence
60
Seuls sont soumis à la formalité de l'enregistrement les procès verbaux constatant une
adjudication aux enchères publiques de biens meubles corporels ou incorporels ou toute autre vente des mêmes biens faite avec publicité et concurrence, à condition qu'ils soient soumis à un droit
proportionnel ou progressif (CGI, art. 635, 2-6°).
70
Pour les procès verbaux soumis obligatoirement à l'enregistrement, le droit au taux prévu à
l'article 733 du CGI est applicable.
e. Les décisions des juridictions de l'ordre judiciaire lorsqu'elles donnent ouverture à un droit proportionnel ou
progressif
80
En vertu du 1° du 2 de
l'article 635 du CGI, les décisions des juridictions de l'ordre judiciaire sont soumises à l'enregistrement lorsqu'elles
donnent ouverture à un droit proportionnel ou progressif.
90
Les décisions judiciaires passibles d'un droit proportionnel ou progressif sont celles qui
forment le titre d'une convention assujettie à un tel droit en raison de son objet, notamment :
- mutation à titre onéreux d'immeuble ou de droit réel immobilier, de fonds de commerce ou de
clientèle ou convention assimilée visée à l'article 720 du CGI, du droit à un bail ou au bénéfice d'une promesse de bail portant
sur tout ou partie d'un immeuble ;
- cession d'actions ou de parts sociales ;
- cession d'office public ou ministériel ;
- adjudication publique de biens meubles incorporels ;
- partage ou homologation d'un partage ;
- prorogation, transformation ou dissolution d'une société, augmentation, amortissement ou
réduction de son capital ;
- formation d'un groupement d'intérêt économique ;
- cession de participations dans des personnes morales à prépondérance immobilière au sens du
2° du I de l'article 726 du CGI ;
- mutation de jouissance à vie ou à durée illimitée de biens immeubles, de fonds de commerce
ou de clientèles ;
- mutation à titre gratuit (donation, reconnaissance de don manuel).
2. Actes assujettis en considération de l'opération juridique qu'ils constatent
100
Sont assujettis obligatoirement à l'enregistrement, sans qu'il y ait à distinguer, en
principe, suivant qu'ils revêtent la forme authentique ou sous seing privé, les actes suivants.
a. Les actes portant transmission de propriété ou d'usufruit de biens immeubles ou autres
110
Les actes portant transmission de propriété ou d'usufruit de biens immeubles, de fonds de
commerce, de clientèles ou d'offices, ou cession de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, sont assujettis obligatoirement à l'enregistrement
(CGI, art. 635, 1-3° et CGI, art. 635, 2-5°).
b. Les actes portant mutation de jouissance
120
Les actes portant mutation de jouissance à vie ou à durée illimitée de biens immeubles, de
fonds de commerce ou de clientèles sont assujettis obligatoirement à la formalité de l'enregistrement (CGI, art. 635, 1-4°).
Les baux écrits de fonds de commerce restent soumis à la formalité, bien qu'ils soient
passibles de la TVA. Quant aux baux des autres biens meubles, ils ne sont pas assujettis à l'enregistrement.
c. Les actes portant cession d'actions ou de parts dans les sociétés dont le capital n'est pas divisé en action
130
Les actes portant cession d'actions, de parts de fondateurs ou de parts bénéficiaires ou
cession de parts sociales dans les sociétés dont le capital n'est pas divisé en actions sont assujettis obligatoirement à l'enregistrement
(CGI, art. 635, 2-7° et CGI, art. 639).
d. Les actes portant cession de participations dans des personnes morales à prépondérance immobilière
140
Les actes portant cession de participations dans des personnes morales à prépondérance
immobilière au sens du 2° du I de l'article 726 du CGI sont assujettis obligatoirement à l'enregistrement
(CGI, art. 635, 2-7° bis).
e. Actes concernant les sociétés
150
Les actes constatant la prorogation, la transformation ou la dissolution d'une société,
l'augmentation, l'amortissement ou la réduction de son capital, sont assujettis obligatoirement à l'enregistrement (CGI, art. 635,
1-5°).
Remarque : Si le 5° du 1 de
l'article 635 ne vise pas les actes constatant la formation des sociétés, certains de ces actes peuvent être obligatoirement soumis à l'enregistrement en application de l'article 635 du CGI par
ailleurs, soit en raison de la qualité de leur rédacteur (notaire, huissier, etc.), soit en raison des dispositions qu'ils contiennent (mutations immobilières, de fonds de commerce, etc.).
Les actes de fusion sont implicitement visés par cette disposition.
f. Actes concernant la formation de groupement d'intérêt économique
160
Les actes constatant la formation de groupements d'intérêt économique sont soumis
obligatoirement à l'enregistrement (CGI, art. 635, 1-6°).
g. Actes concernant un partage de biens meubles et immeubles
170
Les actes constatant un partage de biens meubles et immeubles à quelque titre que ce soit sont
soumis obligatoirement à l'enregistrement (CGI, art. 635, 1-7°).
h. Les actes portant acceptation ou répudiation de successions, legs ou communautés
180
Les actes portant acceptation ou répudiation de successions, legs ou communautés sont soumis
obligatoirement à l'enregistrement (CGI, art. 635, 2-2°).
Pour ces actes, l'obligation de l'enregistrement ne subsiste plus qu'à titre de principe,
compte tenu de la dispense de présentation à la formalité prévue par l'article 245 de l'annexe III au CGI à l'égard de
certains actes notariés (BOI-ENR-DG-20-40 au II § 210 et suiv.) et de la dispense de droit d’enregistrement prévue à
l'article 1089 B du CGI pour les actes des secrétariats des juridictions judiciaires et administratives.
Remarque : Toutefois, en raison de l'intérêt
que présentent ces actes pour le contrôle fiscal, la dispense de formalité est subordonnée au dépôt d'une copie certifiée des actes, sur papier libre. Les secrétaires greffiers doivent donc adresser
au comptable de la Direction générale des finances publiques (DGFiP) de leur résidence et au fur et à mesure qu'ils les reçoivent une copie de ces actes.
i. Les certificats de propriété
190
Les certificats de propriété sont soumis obligatoirement à l'enregistrement
(CGI, art. 635, 2-3°).
Toutefois, sont dispensés de la présentation matérielle à la formalité les certificats de
propriété établis par actes notariés autres que ceux dressés en vue du règlement d'une succession (CGI, ann. III, art.
245 et CGI, ann. IV, art. 60).
Il en est de même pour les certificats de propriété établis par les secrétariats des
juridictions judiciaires et administratives (CGI, art. 1089 B).
j. Les inventaires de meubles, objets mobiliers, titres et papiers et les prisées de meubles
200
En vertu du 4° du 2 de
l'article 635 du CGI, ces actes sont obligatoirement soumis à l'enregistrement, sans considération de l'autorité qui les a
dressés (notaires, huissiers, greffiers, commissaires-priseurs, administrateurs ou liquidateurs judiciaires).
k. Promesses unilatérales et cessions de celle-ci
210
En application de l'article 1589-2
du code civil, les promesses unilatérales de vente d'immeuble, de droit immobilier, de fonds de commerce, de droit à un bail portant sur tout ou partie d'un immeuble ou de titres des sociétés
immobilières visées à l'article 728 du CGI et à
l'article 1655 ter du CGI, ainsi que les cessions desdites promesses, doivent obligatoirement être enregistrées, qu'elles
aient été constatées par un acte authentique ou par un acte sous seing privé. Dans ce dernier cas, le délai d'enregistrement est de dix jours à compter de la date de l'acceptation par le bénéficiaire
(BOI-ENR-DG-40-10-40 au II-B-1 § 140 à 150).
l. Les dons manuels révélés par le donataire à l'administration fiscale
220
Les dons manuels révélés par le donataire à l'administration fiscale sont soumis
obligatoirement à l'enregistrement (CGI, art. 635 A).
m. Les actes portant cession et rachat taxables de parts de fonds de placement immobilier
230
Les actes portant cession et rachat taxables de parts de fonds de placement immobilier sont
soumis obligatoirement à l'enregistrement (CGI, art. 635, 2-10°).
RES N°2005/49 (ENR) du 6 septembre 2005 : Cession de titres de sociétés civiles de
placement immobilier (SCPI)
Question :
Les sociétés gestionnaires de SCPI peuvent-elles accomplir la formalité de l'enregistrement au
nom et pour le compte des parties à la cession des titres de ces sociétés et déclarer et payer l'impôt sur le revenu afférent à la plus-value au nom et pour le compte de l'associé cédant ?
Ces obligations peuvent-elles être accomplies au service des impôts dont dépend la société de
gestion et non au service des impôts dans le ressort duquel le notaire rédacteur de l'acte réside ou, dans les autres cas, au service des impôts du domicile de l'une des parties contractantes ?
Réponse :
Il est admis, pour les cessions de titres de sociétés civiles de placement immobilier réalisées à
compter du 1er mars 2004, que la formalité d'enregistrement ainsi que le paiement des impôts dus à cette occasion soient accomplis par la société gestionnaire de SCPI, au service des impôts
dont dépend cette société gestionnaire.
Le bénéfice de cette mesure est cependant soumis à la condition que la nature des parts (SCPI)
apparaisse clairement à l'acte ou à la déclaration n° 2759.
Remarque : La déclaration n° 2759 (CERFA n° 10408) est
disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires".
n. Actes concernant les contrats de fiducies
240
Les actes constatant la formation, la modification ou l'extinction d'un contrat de fiducie, et
le transfert de biens ou droits supplémentaires au fiduciaire dans les conditions prévues par l'article 2019 du code civil sont soumis
obligatoirement à l'enregistrement (CGI, art. 635, 1-8°).
o. Les procédures transactionnelles en matière d'urbanisme
245
Les transactions prévoyant, en contrepartie du versement d'une somme d'argent ou de l'octroi
d'un avantage en nature, le désistement du recours pour excès de pouvoir formé contre un permis de construire, de démolir ou d'aménager, sont soumises obligatoirement à l'enregistrement
(CGI, art. 635, 1-9°).
L'article 680 du CGI
prévoit par ailleurs que, lorsque ces transactions ne sont tarifées par aucun autre article du CGI, elles sont exonérées du droit fixe des actes innommés.
p. Les règles applicables aux contrats de la finance islamique : opérations de murabaha et de tawarruq, sukuk
d'investissement, opérations d'ijara et opérations d'istisna
250
Les règles applicables aux outils de la finance islamique sont traitées dans la série
Dispositions juridiques communes :
- les opérations de murabaha (BOI-DJC-FIN-10) ;
- les sukuk d'investissement (BOI-DJC-FIN-20) ;
- les opérations d'ijara (BOI-DJC-FIN-30) ;
- les opérations d'istisna (BOI-DJC-FIN-40).
B. Actes présentés volontairement à la formalité de l'enregistrement
260
Les actes autres que ceux énumérés au I-A § 10 à
250 ne sont pas assujettis à l'enregistrement dans un délai déterminé.
270
Toutefois, ils peuvent être soumis à la formalité, sur réquisition écrite des parties, par
exemple pour leur donner date certaine. Dans ce cas, l'enregistrement de l'acte est passible des droits d'enregistrement (CGI, art.
662, 2°) dans les conditions de droit commun, à la nuance près que le fait générateur, et donc la date du droit applicable, est la présentation à l'enregistrement et non la date de la rédaction de
l'acte. Tel est le cas des actes constatant la formation des sociétés.
Dans cette hypothèse, il n'est dû, bien souvent, que le droit fixe applicable aux actes
innommés (CGI, art. 679, 3° et CGI, art. 680). Tel est
le cas des projets de fusion établis sous seing privé ou encore des procès-verbaux de ventes publiques de biens meubles autres que ceux visés au 6° du 2 de
l'article 635 du CGI.
Remarque : Certains de ces actes peuvent être malgré tout soumis
obligatoirement à l'enregistrement, en application de l'article 635 du CGI par ailleurs, soit en raison de la qualité de leur rédacteur (notaire, huissier, etc.), soit en raison des dispositions
qu'ils contiennent (mutations immobilières, de fonds de commerce, etc.).
280
La présentation volontaire à la formalité des baux à durée limitée d'immeubles, de fonds de
commerce ou de clientèles entraîne la perception du droit fixe prévu à l'article 739 du CGI.
C. Interdiction de faire usage d'un acte soumis à la formalité et non enregistré
290
Faire usage d'un acte, c'est, dans la terminologie de l'enregistrement, en tirer des effets
juridiques.
300
Il y a usage par acte public d'un acte toutes les fois que cet acte constitue l'un des
éléments de l'acte public (acte notarié se référant à une procuration, par exemple).
310
Il y a usage en justice d'un acte lorsqu'il est produit au tribunal ou même lorsque la
convention qu'il contient est simplement invoquée à l'appui des conclusions d'un plaideur.
320
L'usage n'est pas, en soi, un fait générateur de l'impôt mais il peut jouer un rôle en matière
de contrôle du paiement des droits afférents aux actes obligatoirement assujettis à la formalité.
1. Usage par acte public
a. Principe
330
Aux termes du premier alinéa de
l'article 862 du CGI, les notaires, huissiers, greffiers, avoués et autres officiers publics, les avocats et les autorités
administratives ne peuvent faire ou rédiger un acte en vertu ou en conséquence d'un acte soumis obligatoirement à l'enregistrement sur la minute ou l'original, l'annexer à leurs minutes, le recevoir
en dépôt, ni le délivrer en brevet, extrait, copie ou expédition, avant qu'il ait été enregistré, alors même que le délai pour y procéder ne serait pas encore expiré.
Ce texte impose donc, en principe, l'enregistrement préalable de l'acte obligatoirement
assujetti à la formalité dont il est fait usage, même si le délai prévu pour l'enregistrement de celui-ci n'est pas expiré au moment de la rédaction de l'acte passé en conséquence.
La prohibition s'applique seulement dans le cas où l'acte dont il est fait usage est un acte
obligatoirement assujetti à la formalité, de sorte que l'usage ne constitue pas un fait générateur supplémentaire de l'impôt. Ainsi, les effets de commerce qui ne sont pas assujettis à la formalité
obligatoire restent dispensés de cette formalité au cas où ils font l'objet d'un protêt.
340
Le texte de l'article 862
du CGI visant seulement les officiers publics, les avocats et les autorités administratives, il en résulte que les particuliers peuvent, quant à eux, faire usage, dans un acte sous seing privé,
d'un acte quelconque sans être tenus de faire enregistrer celui-ci.
b. Exceptions
1° Actes notariés
350
Les notaires ont la faculté de faire des actes en vertu ou en conséquence d'actes dont le
délai d'enregistrement n'est pas expiré, mais sous la condition que chacun de ces actes soit annexé à celui dans lequel il se trouve mentionné et qu'il soit soumis en même temps que lui à la formalité
de l'enregistrement (CGI, art. 862, al. 3). L'annexe peut être temporaire, et il suffit, en fait, que les deux actes soient
présentés simultanément à la formalité.
2° Exploits
360
Les exploits et autres actes de cette nature qui se signifient à partie ou par affiches et
proclamations, ainsi que les copies exécutoires des jugements de divorce rendus en application de l'article 232 du code civil échappent à la
prohibition (CGI, art. 862, al. 2). Cette exception doit s'entendre en ce sens qu'il peut être délivré copie de ces actes avant
l'enregistrement.
3° Publicité foncière
370
Les officiers publics ou ministériels et les autorités administratives peuvent, avant
l'enregistrement de la minute ou de l'original, établir les extraits, copies ou expéditions de leurs actes qui sont nécessaires à l'accomplissement d'une formalité de publicité foncière.
L'application de cette disposition est limitée aux actes qui sont expressément exclus de la
formalité unique.
4° Actes urgents
380
Dans certains cas où l'acte à dresser par l'officier public revêt un caractère particulier
d'urgence, l'administration admet que cet acte énonce d'autres actes non enregistrés, pourvu que ces derniers reçoivent la formalité dans le délai fixé par la loi. Par exemple, les déclarations de
command peuvent être notifiées avant l'enregistrement du procès-verbal d'adjudication.
De même, il est admis, en harmonie avec la jurisprudence de la Cour de cassation, que les
déclarations d'adjudicataires prévues par l'article 707 du code de procédure civile ancien peuvent être faites au
greffe, avant l'enregistrement du jugement du procès-verbal d'adjudication (RM Haby n° 10951, JO AN du 4 juillet 1994, p.
3412).
5° Actes constatant la formation de sociétés commerciales
390
Les greffiers des tribunaux de commerce ou de grande instance statuant commercialement et
l'Institut national de la propriété industrielle sont autorisés à recevoir en dépôt, avant qu'ils aient été enregistrés, lorsque c'est nécessaire, les actes constatant la formation de sociétés
commerciales, en vue de l'immatriculation de ces sociétés au registre du commerce et des sociétés (CGI, art. 862, al. 5).
6° Actes dont la représentation est impossible
400
La responsabilité de l'officier public rédacteur de l'acte est naturellement dégagée
lorsqu'il apporte la preuve que l'acte ne peut être représenté par suite de force majeure, notamment de perte.
c. Mesures destinées à assurer l'exécution des prescriptions légales
410
L'application des prescriptions du premier alinéa de
l'article 862 du CGI est assurée par un certain nombre de dispositions concernant notamment les cas suivants.
1° La responsabilité des officiers publics
420
Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et
procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de
présenter à l'une ou l'autre de ces formalités sont personnellement passibles de la majoration prévue au 1 de l'article 1728 du
CGI. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement
(CGI, art. 1840 C).
Les notaires qui usent de la faculté de faire enregistrer en même temps les actes qu'ils
rédigent et les actes dont ils font usage sont personnellement responsables, non seulement des droits d'enregistrement , mais encore des pénalités auxquelles ces actes peuvent se trouver assujettis
(CGI, art. 862, al. 3).
Dans les deux cas, la responsabilité des officiers publics n'est que subsidiaire et ne peut
être mise en jeu qu'après disculpation des parties.
2° Le dépôt des actes
430
L'article 854 du CGI
interdit aux notaires et greffiers de recevoir aucun acte en dépôt sans dresser acte du dépôt. Une seule exception est prévue par ce texte ; elle vise les testaments déposés chez les notaires par les
testateurs. Mais la jurisprudence et l'administration en admettent une autre pour les dépôts faits aux notaires, à titre privé ou confidentiel, d'actes qui ne sont pas destinés à être incorporés aux
archives notariales.
Le dépôt emporte usage des actes déposés : quand il s'agit d'actes soumis obligatoirement à
la formalité, il rend obligatoire leur enregistrement, exception faite toutefois pour les testaments avant le décès du testateur. Mais il va de soi que lorsque les actes déposés sont dispensés de la
formalité, le dépôt ne produit pas cet effet.
3° La preuve de l'existence des actes
440
Comme les parties pourraient éluder les dispositions de la loi, soit en s'abstenant
d'énoncer les titres dont elles font usage, soit en indiquant qu'il s'agit de conventions verbales, la jurisprudence reconnaît à l'administration le droit de démontrer l'existence des écrits
dissimulés par tous les moyens de preuve admis en matière d'enregistrement et, notamment, au moyen de présomptions.
4° Le rappel de la mention d'enregistrement
450
Il est fait mention dans toutes les expéditions des actes publics, civils ou judiciaires,
qui doivent être enregistrés sur les minutes et expéditions visées au premier alinéa du I de l'article 658 du CGI, de la
quittance des droits, par une transcription littérale et entière de cette quittance.
Pareille mention est faite dans les minutes des actes publics civils, judiciaires ou
extrajudiciaires qui se font en vertu d'actes sous signatures privées ou passés en pays étrangers et qui sont soumis à l'enregistrement
(CGI, art. 855).
2. Usage en justice
460
Toutes les fois qu'une condamnation est rendue sur un acte enregistré, le jugement ou la
sentence arbitrale en fait mention et énonce le montant du droit payé, la date du paiement et le nom du service des impôts où il a été acquitté.
470
En cas d'omission, et s'il s'agit d'un acte soumis à la formalité dans un délai déterminé,
le comptable de la DGFiP compétent exige le droit si l'acte n'a pas été enregistré dans son service, sauf restitution dans le délai prescrit, s'il est ensuite justifié de l'enregistrement de l'acte
sur lequel le jugement a été prononcé (CGI, art. 857).
480
Comme en matière d'usage par acte public, les effets de ce texte sont limités aux actes
soumis obligatoirement à la formalité. Mais en principe, contrairement aux règles relatives à l'usage par acte public, un jugement peut être rendu sur un acte assujetti à la formalité et non
enregistré.
II. Opérations juridiques non constatées par un acte obligatoirement soumises à la formalité de l'enregistrement
A. Mutations verbales entre vifs
490
Les mutations entre vifs astreintes à l'enregistrement par le seul fait de leur existence et
qui, même en l'absence d'acte les constatant, doivent faire l'objet d'une déclaration au service des impôts compétent sont les suivantes :
- les mutations entre vifs de propriété ou d'usufruit de biens immeubles, de fonds de
commerce ou de clientèles, ainsi que les cessions du droit à un bail ou au bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble
(CGI, art. 638) ;
- les mutations de jouissance à vie ou à durée illimitée d'immeubles, de fonds de commerce
ou de clientèles (CGI, art. 640) ;
- les cessions d'actions, de parts de fondateurs, de parts bénéficiaires des sociétés non
cotées en bourse, de parts de sociétés dont le capital n'est pas divisé en actions ou de participations dans des personnes morales à prépondérance immobilière au sens du 2° du I de
l'article 726 du CGI (CGI, art. 639) ;
Remarque 1 : Le champ des cessions à titre
onéreux d'actions qui sont dispensées de l'enregistrement obligatoire quand elles ne sont pas constatées par un acte (CGI, art.
635, 2-7° et CGI, art. 639), auparavant limité aux actions, parts de fondateurs ou parts bénéficiaires des sociétés cotées en bourse, a été modifié pour tenir compte de la transposition de la
directive sur les marchés d'instruments financiers (directive « MIF»).
Dès lors, sont seules dispensées de l'enregistrement obligatoire à défaut d'actes les
constatant :
- les cessions d'actions, de parts de fondateurs ou de parts bénéficiaires de sociétés dont
les droits sociaux sont négociés sur un marché réglementé d'instruments financiers au sens de l'article L. 421-1 du code
monétaire et financier (CoMoFi). Il s'agit, comme auparavant, d'actions négociées sur un marché réglementé tel qu'Eurolist ;
- les cessions d'actions négociées sur un système multilatéral de négociation au sens de
l'article L. 424-1 du CoMoFi. Est considéré comme tel un système organisé dont les règles sont approuvées par l'Autorité
des marchés financiers à la demande de la personne qui gère ce marché, et qui se soumet aux dispositions du règlement général de cette même autorité relatives aux abus de marché (Alternext).
Remarque 2 : Les opérations portant sur les
actions des sociétés d'investissement à capital variable (SICAV) sont exclues du champ d'application du présent dispositif. En effet, ces sociétés procèdent par émission d'actions ou diminution de
capital. Par suite, elles se bornent à recevoir des souscriptions ou à effectuer des remboursements, opérations qui ne sont pas considérées comme des cessions.
- les dons manuels révélés par le donataire à l'administration
fiscale (CGI, art. 635 A) ;
- les cessions et les rachats taxables de parts de fonds de placement immobilier
(CGI, art. 640 A).
B. Mutations par décès
500
Les mutations par décès sont soumises à déclaration obligatoire quelle que soit la nature
des biens transmis (CGI, art. 641).
510
Il en est de même en cas d'absence dès la transcription du jugement déclaratif d'absence qui
emporte les mêmes effets qu'un décès.
C. Opérations diverses concernant les sociétés
520
Certaines opérations sont soumises obligatoirement à l'enregistrement, même lorsqu'elles ne
sont pas constatées par un acte, à savoir :
- les formations, prorogations, transformations ou dissolutions de sociétés ou de
groupements d'intérêt économique ainsi que les augmentations, amortissements ou réductions de leur capital (CGI, art. 638 A) ;
- certains transferts de sièges de sociétés, de l'étranger en France
(CGI, art. 808 A, II) ;
- sous certaines conditions, les changements de régime fiscal des sociétés au regard des
impôts directs (CGI, art. 809, II). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-10-20 | https://bofip.impots.gouv.fr/bofip/3240-PGP.html/identifiant=BOI-ENR-DG-10-20-20150902 | 2015-09-02 00:00:00 | e9498a69a59eefac7145add0a60a0a171bae29de051d62d38196b475fae8ec71 | [
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] |
I. Principe: le délai de la formalité fusionnée
1
L'article
647-III du code général des
impôts
fixe à un mois, à compter de la date de l'acte, le délai imparti pour requérir
la formalité fusionnée. Toutefois, en cas d'adjudication notariée ce délai est
porté à deux mois.
Les règles habituelles en la matière s'appliquent à ce délai d'un mois,
notamment en ce qui concerne sa computation, sa prorogation, dans l'hypothèse où
il expire un jour de fermeture du bureau (cf.
BOI-ENR-DG-40-10-40).
10
Une exception doit toutefois être faite pour les documents parvenus au bureau
par voie postale : dans cette hypothèse, il n'y a pas lieu de relever de
pénalités de retard chaque fois que l'envoi aura été effectué, par pli
recommandé, dans le délai légal.
Cette mesure de tempérament ne vaut bien entendu qu'en ce qui concerne les
pénalités fiscales et n'a aucune incidence au regard de la publicité foncière.
20
Pour le surplus, les dispositions de
l'article
33 du décret du 4 janvier 1955 modifié demeurent en vigueur.
Il en résulte notamment que :
- les délais impartis par cet article, y compris celui de deux mois fixé pour la
publication des actes en vertu desquels peut être requise l'inscription des
privilèges prévus à
l'article
2379 du code civil et à
l'article
2381 du code civil, ont et conservent, sur le plan civil qui est le leur, le
caractère de délais préfix. Ils ne sont donc pas susceptibles de prorogation ;
- ces délais sont seuls valables pour les documents qui, soumis à titre
obligatoire à la publicité foncière, ne sont pas assujettis à l'enregistrement
et, à ce titre, se trouvent placés en dehors du champ de la formalité fusionnée.
Il est rappelé toutefois à cet égard que les actes soumis à publicité foncière
ne peuvent bénéficier de la dispense d'enregistrement prévue à
l'article
637 du CGI et à
l'article
658-ll
du
CGI;
- ces mêmes délais continuent à s'appliquer pour l'exécution de la publicité
foncière afférente aux actes et décisions spécialement exclus de la formalité
unique ;
- les attestations notariées doivent être publiées dans les quatre mois du jour
où le notaire a été requis, mais, en toute hypothèse, dans les deux mois de la
date de l'acte, ce dernier délai étant seul sanctionné par une pénalité fiscale.
II. Cas particuliers
A. Actes soumis facultativement à la formalité fusionnée
30
Pour les actes soumis facultativement à la formalité fusionnée (cf.
BOI-ENR-DG-10-30-II),
l'article
647-III du CGI n'autorise à requérir cette formalité que dans le délai prévu
à
l'article
635 du CGI pour l'exécution de la formalité de l'enregistrement,
c'est-à-dire, en pratique, dans le mois de la date de l'acte (cf.
BOI-ENR-DG-40-10-40).
Ainsi, dans le délai d'un mois, les parties peuvent, à leur choix, ou bien
demander la formalité de l'enregistrement ou bien requérir la formalité unique.
Dans le premier cas, elles demeurent libres de faire publier ultérieurement leur
acte dans les conditions habituelles.
Si les parties laissent passer ce délai d'un mois, les deux formalités demeurent
obligatoirement distinctes et les pénalités de retard sont alors dues à
l'occasion de l'enregistrement.
B. Actes soumis à publication dans plusieurs bureaux des hypothèques
40
Dans cette situation, la formalité fusionnée est exécutée au premier bureau où
la formalité de publicité est requise (cf.
BOI-ENR-DG-40-20-30).
Les pénalités de retard y sont exigibles lorsque le délai d'un mois est dépassé.
50
Pour l'exécution de la publicité foncière dans la ou les autres conservations
des hypothèques compétentes, les parties disposent du délai supplémentaire
global d'un mois prévu à
l'article
33 du décret du 4 janvier 1955 du CGI.
C. Actes ayant fait l'objet d'un refus de publier
60
En cas de retard dans l'exécution de la formalité fusionnée prévue à
l'article
647 du CGI, il n'est pas tenu compte de la période comprise entre le dépôt
de l'acte refusé et la nouvelle présentation à la formalité si celle-ci
intervient dans le mois de la notification du refus
(CGI,
art. 1728-3).
70
Lorsque le dépôt d'un acte a été refusé pour une cause non susceptible de
régularisation dans un délai normal, cet acte sort du champ d'application de la
formalité fusionnée pour se retrouver dans le champ d'application de la
formalité d'enregistrement, étant observé que le vice qui l'entache peut, dans
certains cas, entraîner également le refus de cette formalité
(CGI,
annexe III, art. 249-2°).
Il incombe alors au service des impôts de liquider et de recouvrer les pénalités
éventuellement exigibles, et cela même si la présentation à la formalité
fusionnée était déjà tardive.
80
Par ailleurs, aucune pénalité sanctionnant le retard de l'inexécution de la
formalité de l'enregistrement n'est exigible si celle-ci est requise dans le
délai prévu pour la formalité fusionnée. Pour le calcul de ce délai, il est fait
abstraction de la période comprise entre le dépôt de l'acte refusé au bureau des
hypothèques et sa présentation à l'enregistrement lorsque celle-ci intervient
dans le mois de la notification du refus
(CGI,
annexe III, art. 406 A 27).
90
Les conséquences de ces dispositions sont résumées dans le tableau ci-après :
Le dépôt de l'acte refusé est intervenu :
Délai écoulé entre la date du refus et la présentation à la formalité fusionnée
de l'acte régularisé
Un mois au plus
Plus d'un mois
- Dans le délai légal de deux mois
Pas de pénalité
Dans la mesure où le délai légal serait alors dépassé :
- Intérêt de retard décompté du premier jour du mois suivant celui au cours
duquel l'imposition aurait dû être acquittée jusqu'au dernier jour du mois de la
nouvelle présentation de l'acte.
- Outre la majoration de 10%.
- Après l'expiration du délai légal de deux mois
- Intérêt de retard arrêté au dernier jour du mois du premier dépôt de l'acte
refusé.
-
Majoration de 10%.
- Intérêt de retard décompté du premier jour du mois suivant celui au cours
duquel l'imposition aurait dû être acquittée jusqu'au dernier jour du mois de la
nouvelle présentation de l'acte.
- Outre la majoration au taux de 10%.
III. Incidences fiscales du dépassement des délais
100
Dans tous les cas où un droit est exigible, l'inobservation des délais impartis
pour son versement donne lieu à l'application de l'intérêt de retard prévu à
l'article
1727 du CGI, assorti d'une majoration de 10 % dont le taux est porté à 40 %
lorsque l'acte n'a pas été présenté dans les 30 jours suivant la réception d'une
mise en demeure par pli recommandé d'avoir à le produire dans ce délai
(CGI,
art. 1728).
Ces pénalités s'appliquent à la totalité des droits, c'est-à-dire aussi bien à
la taxe de publicité foncière qu'aux taxes additionnelles, à la TVA, ou, le cas
échéant, aux droits d'enregistrement exigibles sur les immeubles situés dans les
départements de la Moselle, du Bas-Rhin et du Haut-Rhin.
110
En outre, il est précisé que s'agissant des actes soumis à la TVA, ces pénalités
sont solidairement à la charge de l'ancien et du nouveau propriétaire, mais non
du rédacteur de l'acte qui ne peut servir que d'intermédiaire dans le versement.
Les pénalités de retard sont acquittées au bureau compétent pour acquitter la
taxe, à savoir :
- à la conservation des hypothèques, quand celle-ci est chargée de percevoir la
taxe ;
- au service des impôts dans les autres cas.
120
Le défaut de versement des pénalités fiscales ne permet en aucun cas de refuser,
de rejeter ou de différer la formalité qui doit être exécutée si les droits
simples ont été versés.
Les pénalités sont, éventuellement, recouvrées ultérieurement au besoin par la
voie d'un avis de mise en recouvrement et d'une mise en demeure, dans les
conditions tracées dans la série recouvrement. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-40-20-40 | https://bofip.impots.gouv.fr/bofip/3275-PGP.html/identifiant=BOI-ENR-DG-40-20-40-20120912 | 2012-09-12 00:00:00 | 2aa649952a676163aba1039b73b3f395b4d9da179489817b1a0d4742e5907c49 | [
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] |
1
Le droit d'enregistrement sur les cessions de fonds de commerce et de clientèle et sur les
conventions assimilées comporte des régimes spéciaux objets du présent chapitre, à savoir :
- les cessions de brevets d'invention, de marques et droits de possession industrielle (section
1, cf. BOI-ENR-DMTOM-10-30-10) ;
- le régime en faveur de l'aménagement et du développement du territoire (section 2, cf.
BOI-ENR-DMTOM-10-30-20) ;
- d'autres régimes tels que les achats de fonds de commerce effectués en vue de la revente, les
acquisitions réalisées par les collectivités locales et les opérations de crédit-bail sur fonds de commerce (section 3, cf. BOI-ENR-DMTOM-10-30-30). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-10-30 | https://bofip.impots.gouv.fr/bofip/3307-PGP.html/identifiant=BOI-ENR-DMTOM-10-30-20120912 | 2012-09-12 00:00:00 | f1739aa58b0a7233ddfe57e4eefe9d821afdccd33b01d41531cc4e077b2552af | [
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] |
I. Versements effectués au profit d'organismes agréés ayant pour objet exclusif d'accorder des aides financières
permettant la réalisation d'investissements ou de fournir des prestations d'accompagnement à des petites et moyennes entreprises
1
En application du 4 de
l'article 238 bis du code général des impôts (CGI), ouvrent droit à une réduction d'impôt les dons versés par les
entreprises assujetties à l’impôt sur le revenu ou à l’impôt sur les sociétés aux organismes agréés dans les conditions prévues à
l'article 1649 nonies du CGI et dont l'objet exclusif est de verser des aides financières permettant la réalisation
d'investissements tels que définis au 3 de l'article 17 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 ou de fournir des prestations d'accompagnement à des
petites et moyennes entreprises telles qu'elles sont définies à l'annexe I à ce règlement.
10
Par ailleurs, en application du d du 1 de
l'article 200 du CGI ouvrent droit à une réduction d'impôt dans une certaine limite du revenu imposable les sommes qui
correspondent à des dons et versements, y compris l'abandon exprès de revenus ou produits, effectués par les contribuables domiciliés en France au sens de
l'article 4 B du CGI au profit des organismes agréés visés au 4 de
l'article 238 bis du CGI. Le 1 de l'article 200 du CGI fixe le taux et la base de la réduction d'impôt.
20
L’application du dispositif prévu à
l'article 238 bis du CGI précité est subordonnée au respect d’un certain nombre de conditions relatives à l'objet des
organismes agréés, aux entreprises aidées ainsi qu’aux aides accordées.
Les organismes agréés doivent en outre répondre à des conditions statutaires et respecter les
obligations déclaratives qui leur incombent.
A. Conditions et procédure de l'agrément
30
L’agrément est accordé par le directeur des finances publiques territorialement compétent, ou le
cas échéant le ministre chargé du budget, aux organismes qui s’engagent à respecter continûment les conditions suivantes :
- la gestion de l’organisme est désintéressée ;
- ses aides et prestations ne sont pas rémunérées et sont utilisées dans l’intérêt direct des
entreprises bénéficiaires ;
- les aides accordées entrent dans le champ d’application de l'article 17 du
règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 ou sont spécifiquement autorisées par la
Commission ;
- le montant versé chaque année à une entreprise n’excède pas un pourcentage des ressources
annuelles de l’organisme fixé au 4 de l'article 238 bis du CGI ;
- les aides ne peuvent bénéficier aux entreprises exerçant à titre principal une activité
visée à l’article 35 du CGI.
40
L’agrément accordé aux organismes qui le sollicitent pour la première fois porte en général
sur 3 ans. Par exemple, en 2011, cette période est comprise entre la date de sa notification et le 31 décembre de la deuxième année qui suit cette date.
En cas de demande de renouvellement d’agrément, ce dernier, s’il est accordé, l’est en général
pour une période de cinq ans.
50
En application de
l’article 170 septies H de l’annexe IV au CGI, le directeur des finances publiques du département au
chef-lieu duquel est localisée la direction de contrôle fiscal dans le ressort de laquelle est situé le siège de l’organisme est compétent pour statuer sur les demandes d’agrément présentées en
application du 4 de l’article 238 bis du CGI.
60
L’agrément peut être retiré par le directeur des finances publiques territorialement
compétent, ou le cas échéant le ministre chargé du budget, aux organismes qui, notamment, ne peuvent justifier d’une utilisation des sommes recueillies conforme aux dispositions de
l'article 46 quindecies M de l'annexe III au CGI et de
l'article 46 quindecies O de l’annexe III au CGI, ou qui n’ont pas fait diligence pour utiliser ces
fonds.
70
Par ailleurs, l’autorité compétente pour accorder et retirer l’agrément peut, en cas de
défaillance grave, enjoindre aux organismes de transférer à un organisme similaire désigné par lui l’actif net constitué au moyen des sommes recueillies.
B. Obligations déclaratives incombant aux organismes agréés
80
En application de
l’article 46 quindecies P de l’annexe III au
CGI, les organismes agréés doivent adresser chaque année à l’autorité qui a délivré l’agrément un
relevé de l’origine et de l’importance des sommes recueillies. Ce relevé précise par ailleurs l’utilisation qui a été faite de ces sommes et fournit les renseignements relatifs aux entreprises aidées
de nature à prouver qu'elles entrent effectivement dans le champ d’application du dispositif prévu au 4 de l’article 238 bis du
CGI.
90
Ces organismes communiquent également annuellement à cette même autorité tous les
renseignements permettant de garantir la conformité des aides accordées au règlement (UE) n° 651/2014 de
la Commission du 17 juin 2014.
100
Par mesure de tolérance, il est admis qu’en lieu et place des documents mentionnés aux
I-B, § 80 et 90, les organismes agréés ne produisent annuellement qu’un tableau récapitulatif faisant apparaître les noms, les numéros
d’immatriculation au registre du commerce et des sociétés et la domiciliation des entreprises aidées, les montants des aides accordées au titre du 4 de
l’article 238 bis du CGI et des investissements envisagés figurant dans le plan de financement des porteurs de projet,
ainsi que le total des autres aides obtenues par les entreprises aidées dans le cadre de leur projet.
Les informations prévues par
l’article 46 quindecies P de l’annexe III au CGI devront cependant être mises à la disposition de
l’administration fiscale à sa demande : cette obligation figurera dans la décision d’agrément.
En tout état de cause, ces informations devront être conservées en vue de cette mise à
disposition pendant le délai de prescription tel que prévu à l’article 15 du règlement de procédure (CE) n°
659/1999 du Conseil du 22 mars 1999.
Par ailleurs, les organismes aidés doivent prendre l’engagement, lors du dépôt de la demande
d’agrément, d’assurer le contrôle du respect des règles communautaires. La décision octroyant l’agrément prendra acte de cet engagement.
110
Enfin, en application de
l’article 46 quindecies P de l’annexe III au CGI, les organismes agréés adressent leurs comptes et leur
bilan annuels certifiés par un commissaire aux comptes ainsi que leur rapport d’activité approuvé par l’assemblée générale au directeur des finances publiques ayant délivré l’agrément.
II. Versements au profit de sociétés ou organismes publics ou privés de recherche scientifique
120
Le d du 1 de l'article
238 bis du CGI prévoit une réduction d'impôt à raison des versements effectués dans une certaine limite de leur chiffre d'affaires par les entreprises assujetties à l'impôt sur le revenu ou à
l'impôt sur les sociétés au profit des sociétés ou organismes publics ou privés, agréés à cet effet par le ministre chargé du budget en vertu de l'article 4 de
l'ordonnance n° 58-882 du 25
septembre 1958 relative à la fiscalité en matière de recherche scientifique et technique.
Le taux de la réduction d'impôt et la limite du chiffre d'affaires sont fixés au 1 de
l'article 238 bis du CGI.
III. Dons et versements effectués au profit d'organismes agréés dont le siège est situé dans État membre de l'Union
européenne ou dans un État partie à l'Espace économique européen
130
Les dispositions du 4 bis de
l'article 238 bis du CGI et 4 bis de l'article 200 du
CGI prévoient une réduction d'impôt pour les dons et versements effectués au profit d'organismes agréés dans les conditions prévues à
l'article 1649 nonies du CGI dont le siège est situé dans un État membre de l'Union européenne (UE) ou dans un État
partie à l'Espace économique européen (EEE) ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.
L'agrément est accordé lorsque l'organisme européen bénéficiaire des dons poursuit des
objectifs et présente des caractéristiques similaires aux organismes éligibles dont le siège est situé en France.
Peuvent être éligibles au régime fiscal du mécénat les dons et versements réalisés au profit
d'organismes non agréés dans les conditions et selon les modalités précisées au III-H § 158.
140
Lorsque les dons et versements ont été effectués au profit d'un organisme non-agréé dont le
siège est situé dans un État membre de l'UE ou dans un État partie à l'EEE ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre
la fraude et l'évasion fiscales, la réduction d'impôt obtenue fait l'objet d'une reprise, sauf lorsque le contribuable a produit dans le délai de dépôt de déclaration les pièces justificatives
attestant que cet organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France et qui répondent aux conditions fixées à
l'article 200 du CGI et à l'article 238 bis du CGI
(cf. III-H § 158).
150
Les modalités d'application de cette procédure d'agrément sont fixées par le
décret n° 2011-225 du 28
février 2011 fixant les conditions d'application du 4 bis des articles 200 et 238 bis et du I de l'article 885-0 V bis A du code général des impôts pour les dons et versements effectués au profit
d'organismes dont le siège est situé dans un Etat membre de l'Union européenne ou partie à l'Espace économique européen et par
arrêté du 28 février 2011 fixant les modalités d'application de la procédure d'agrément des organismes mentionnés aux 4
bis des articles 200 et 238 bis et au I de l'article 885-0 V bis A du code général des impôts dont le siège est situé dans un Etat membre de l'Union européenne ou partie à l'Espace économique
européen. Elles sont communes aux dispositifs de réduction d'impôt sur le revenu, de réduction d'impôt sur les sociétés et de réduction d'impôt de solidarité sur la fortune (ISF), prévus à
l'article 200 du CGI, à l'article 238 bis du CGI
et à l'article 885-0 V bis A du CGI (cf. III-A à G § 151 et suivants).
A. Forme des demandes
151
La demande d’agrément doit être présentée sur papier libre, en langue
française, conformément au modèle fixé par l'arrêté du 28 février 2011 fixant les modalités d'application de la procédure
d'agrément des organismes mentionnés aux 4 bis des articles 200 et 238 bis et au I de l'article 885-0 V bis A du code général des impôts dont le siège est situé dans un Etat membre de l'Union
européenne ou partie à l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales, et disponible
sur le site "www.impots.gouv.fr" (CGI, Ann.III, article 46
quindecies QA) via la rubrique Professionnel > Prévenir et résoudre mes difficultés > Je demande un
rescrit puis Documentation utile (Fiche complémentaire rescrits spécifiques mécénat).
B. Pièces justificatives
152
En complément des réponses aux questions figurant dans le modèle de demande d'agrément,
l'organisme demandeur doit joindre en annexe tout document susceptible de compléter utilement ces informations.
En particulier, l'organisme demandeur doit notamment fournir les pièces justificatives
relatives :
- à son identification (copie des statuts ; document officiel attestant de son existence,
émanant de l’État dans lequel l'organisme a son siège) ;
- à sa composition et à sa gestion (copie des délibérations d'assemblée générale relatives à
la rémunération des dirigeants, copie des bulletins de salaire des principaux dirigeants, grille des salaires pour les autres salariés) ;
- à ses activités (rapports d'activité des trois dernières années) ;
- à ses ressources (bilans et rapports financiers des trois dernières années) ;
- à son régime fiscal (attestation ou tout autre document officiel émanant de l'administration
fiscale de l’État dans lequel l'organisme a son siège, permettant d'établir l'éligibilité des dons et versements reçus par l'organisme à un dispositif fiscal en faveur du mécénat).
Ces pièces doivent être traduites en langue française.
C. Service compétent
153
Le service en charge de l'instruction des demandes d'agrément est le service
juridique de la fiscalité de la direction générale des finances publiques, à qui doit être adressée la demande (en double exemplaire) à l'adresse suivante :
Direction générale des finances publiques, Service juridique de la
fiscalité, Bureau des agréments et rescrits, Bâtiment Turgot, Télédoc 957, 86-92, allée de Bercy 75574 PARIS CEDEX 12, France.
En application de
l'article 46 quindecies QB de l'annexe III au CGI, la décision d'agrément est prise par le ministre en
charge du budget. Sa décision est notifiée à l'organisme ou à son représentant.
L'agrément est accordé lorsque les conditions fixées pour son obtention sont
satisfaites. En cas de refus d'agrément, la décision motivée est notifiée à l'organisme ou à son représentant.
D. Date de la demande d'agrément et effet de l’agrément accordé
154
La demande d'agrément doit être préalable aux dons et versements pour lesquels
le bénéfice des avantages fiscaux prévus à l'article 200 du CGI, à
l'article 238 bis du CGI et à l'article
885-0 V bis A du CGI est demandé, conformément aux dispositions de l'article 1649 nonies du CGI.
Dans le cas d'une première demande, l'agrément accordé porte sur une période
comprise entre la date de sa notification à l’organisme et le 31 décembre de la troisième année qui suit cette date
(CGI, Ann. III, article 46 quindecies QB).
Remarque : Dans l'hypothèse où l'organisme exerce simultanément des actions
éligibles et des actions non éligibles, l'agrément précise au titre de quelles activités il est délivré.
E. Renouvellement de l'agrément
155
L'agrément peut, sur demande, faire l’objet d’un renouvellement pour une
nouvelle période de trois ans courant à compter du 1er janvier suivant la dernière année couverte par l'agrément.
La demande de renouvellement d’agrément obéit au même formalisme que la
demande initiale. Elle doit être présentée au plus tard le 30 juin de la dernière année couverte par l'agrément
(CGI, Ann. III, article 46 quindecies QB).
En cas de refus de renouvellement, l'agrément en cours produit ses effets
jusqu'à son terme.
F. Retrait de l'agrément
156
L’agrément délivré au bénéfice d'organismes européens peut être retiré par
décision motivée du ministre chargé du budget lorsqu’il est établi que ledit organisme, en totalité ou pour partie de ses activités, ne poursuit plus d’objectifs ou ne présente plus de
caractéristiques similaires aux organismes éligibles établis en France.
Toute décision de retrait est notifiée à l’organisme ou à son représentant. Le
retrait de l'agrément de l'organisme bénéficiaire n'entraîne pas reprise des avantages fiscaux consentis aux particuliers ou aux entreprises se prévalant de bonne foi de certificats, reçus, états ou
attestations permettant d’obtenir le bénéfice d’une réduction d’impôt pour des versements antérieurs au retrait dudit organisme de la liste mentionnée au III-G § 157 pour les
établissements européens agréés.
G. Liste des organismes agréés
157
La
liste des organismes européens agréés est publiée sur le site
www.impots.gouv.fr. Cette liste est actualisée à chaque décision d’agrément, de renouvellement d’agrément ou de retrait d'agrément
(CGI, Ann. III, article 46 quindecies QB).
H. Situation en l'absence d'agrément
158
Lorsque le don ou le versement intervient au profit d'un organisme européen
non agréé, le donateur peut néanmoins bénéficier de la réduction d'impôt sous réserve de respecter les conditions suivantes :
- lorsqu'il s'agit d'une entreprise ou pour le bénéfice de la réduction d'ISF,
le contribuable bénéficie de la réduction d'impôt s'il produit à l'administration fiscale, dans le délai de dépôt de sa déclaration (imprimé annexe à la déclaration de résultats n° 2069 RCI-SD
(CERFA n° 12252) , déclaration de revenus complémentaires n° 2042-C (CERFA n°11222) lorsque son patrimoine net taxable à l'ISF est supérieur à 1,3 millions d'euros ou
déclaration d'ISF n° 2725 (CERFA n° 11284) lorsque son patrimoine net taxable à l'ISF est supérieur ou égal à 2,57 millions d'euros), les pièces justificatives attestant que
l'organisme bénéficiaire des dons ou des versements poursuit des objectifs et présente des caractéristiques similaires aux organismes éligibles dont le siège est situé en France ;
- lorsqu’il s'agit d'un particulier, le contribuable bénéficie de la réduction
d'impôt sur le revenu prévue à l'article 200 du CGI sous réserve qu'il soit en mesure de présenter, à la demande de
l'administration fiscale, ces mêmes pièces justificatives.
Les pièces à produire sont identiques à celles que les organismes doivent
présenter dans le cadre de la procédure d’agrément.
Les déclarations précitées n°
2069 RCI-SD, n°
2042-C et n°
2725 sont disponibles en ligne sur le site
www.impots.gouv.fr.
IV. Dons et legs consentis au profit de personnes morales et d' organismes agréés dont le siège est situé dans État membre
de l'Union européenne ou dans un État partie à l'accord sur l'Espace économique européen
160
Les dispositions de
l'article 795-0 A du CGI prévoient une exonération de droit de mutation à titre gratuit (DMTG) des dons et legs consentis
au profit de personnes morales et d'organismes agréés dans les conditions prévues à l'article 1649 nonies du CGI dont le
siège est situé dans un État membre de l'Union européenne (UE) ou dans un autre État partie à l'accord sur l'Espace économique européen (EEE) ayant conclu avec la France une convention d'assistance
administrative en vue de lutter contre la fraude et l'évasion fiscales. L'agrément est accordé lorsque la personne morale ou l'organisme, de même nature que celle des personnes morales et des
organismes mentionnés à l'article 794 du CGI et à
l'article 795 du CGI, poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé
en France répondant aux conditions fixées aux articles 794 et 795 du CGI et sous réserve que les dons et legs ainsi reçus par ces personnes morales ou organismes soient affectés à des activités
similaires à celles mentionnées aux mêmes articles.
170
Lorsque les dons et legs ont été effectués au profit d'une personne morale ou
d'un organisme non-agréé dont le siège est situé dans un État membre de l'UE ou dans un autre État partie à l'accord sur l'EEE ayant conclu avec la France une convention d'assistance administrative en
vue de lutter contre la fraude et l'évasion fiscales, l'exonération de DMTG n'est pas applicable, sauf lorsque le donataire ou le légataire a produit dans le délai de dépôt de la déclaration de
succession, du don ou de l'acte authentique constatant la donation, les pièces justificatives attestant d'une part, qu'il poursuit des objectifs et présente des caractéristiques similaires aux
personnes morales ou organismes dont le siège est situé en France répondant aux conditions fixées aux articles 794 et 795 du CGI et, d'autre part, que les biens qu'il a reçus sont affectés à des
activités similaires à celles mentionnées à ces mêmes articles.
180
Les conditions d'application des dispositions de
l'article 795-0 A du CGI et notamment la durée de validité ainsi que les modalités de délivrance, de publicité et de
retrait de l'agrément sont fixées par le décret n° 2015-442 du 17 avril 2015 relatif à l'exonération de DMTG des
dons et legs effectués au profit de personnes morales ou d'organismes dont le siège est situé dans un État membre de l'UE ou partie à l'accord sur l'EEE
(CGI, ann III. art. 281 K, CGI,
ann. III, art. 281 L et CGI, ann. III, art. 281 M ).
Le modèle de la demande d'agrément à présenter par les personnes morales et
organismes précités est fixé par
l'arrêté du 17 avril 2015 modifiant
l'arrêté du 28 février 2011 fixant les modalités d'application de la procédure d'agrément des organismes mentionnés aux 4 bis des articles 200 et 238 bis et au I de l'article 885-0 V bis A du code
général des impôts dont le siège est situé dans un État membre de l'UE ou partie à l'accord sur l'EEE.
Pour plus de précisions sur le dispositif, il convient de se reporter au
BOI-ENR-DMTG-10-20-20. | Bulletin officiel des finances publiques - impôts | BOI-SJ-AGR-60-10 | https://bofip.impots.gouv.fr/bofip/337-PGP.html/identifiant=BOI-SJ-AGR-60-10-20170510 | 2017-05-10 00:00:00 | 3c9d503e5e638bbac8e8d6fc6322b73eab30a14e138b746f7f61b2f66c0b3041 | [
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] |
1
Il résulte des dispositions du 1 de
l'article 6 du code général des impôts (CGI) que chaque contribuable est imposable à l'impôt sur le revenu, sur l'ensemble des
revenus des membres du foyer fiscal, c'est-à-dire, tant en raison de ses bénéfices et revenus personnels que de ceux de ses enfants et des personnes considérées comme étant à sa charge au sens de
l'article 196 du CGI et de l'article 196 A bis du
CGI.
Les revenus des enfants rattachés (CGI, art. 6, 3 et
CGI, art. 196 B) doivent être compris dans la base d'imposition.
10
Lorsque la charge de l’enfant est également partagée entre ses parents, chacun d’entre eux
bénéficie d’un avantage de quotient familial. Corrélativement, les revenus dont l’enfant a eu la disposition au cours de l’année d’imposition sont en principe imposés pour moitié au nom de chaque
foyer fiscal.
Il n’est dérogé à cette règle que si l’un des parents apporte, par tout moyen, la preuve que les
revenus en cause ont bénéficié dans une autre proportion à chacun des foyers concernés.
I. Imposition commune
20
En vertu de la règle de l'imposition par foyer, une seule déclaration est souscrite pour
l'ensemble des ressources familiales.
Sauf application des dispositions des 4 et 5 de
l'article 6 du CGI, les personnes mariées et les partenaires liés par un pacte civil de solidarité (PACS) défini à
l'article 515-1 du code civil (C. civ.) sont soumis à une imposition commune tant en raison de leurs revenus que de ceux de leurs enfants
et des personnes considérés comme étant à leur charge au sens de l'article 196 du CGI et de
l'article 196 A bis du CGI.
25
S'agissant du cas particulier des contribuables, originaires d'un État ou territoire où la
polygamie est autorisée, l'imposition commune est établie au nom du mari et de la première épouse. Les autres épouses font l'objet d'une imposition distincte et sont considérées, pour l'application
des règles du quotient familial, comme des personnes célibataires. Elles ne sont en revanche pas considérées, sous réserve des circonstances d'espèce, comme des personnes vivant seules.
A. Principe de l'imposition commune des époux ou des partenaires l'année du mariage ou de conclusion du PACS
30
Les personnes mariées et les partenaires liés par un PACS sont soumis à une imposition commune
de leurs revenus pour l’année entière au cours de laquelle elles se sont mariées ou liées par un PACS.
Toutefois, en cas de mariage ou de conclusion d’un PACS par un conjoint survivant l’année même
du décès du conjoint ou du partenaire, deux impositions sont établies conformément aux dispositions combinées du 5 et du 8 de
l’article 6 du CGI :
- une première imposition commune au nom du conjoint décédé et du conjoint survivant
comprenant l’ensemble de leurs revenus et, éventuellement, ceux des enfants ou personnes à charge, pour la période allant du 1er janvier à la date du décès ;
- une seconde imposition commune au nom du conjoint survivant et de son nouvel époux ou
partenaire comprenant l’ensemble des revenus dont a disposé ce dernier au titre de l’année du mariage et les revenus dont a disposé le conjoint survivant pour la période postérieure au décès, sauf
option pour l’imposition distincte.
40
Les époux ou partenaires signent conjointement la déclaration d'ensemble de leurs revenus,
mais la déclaration signée par un seul des conjoints ou partenaires est opposable à l'autre.
45
Les époux ou partenaires peuvent opter, l'année du mariage ou de la conclusion du PACS, pour
l'imposition distincte de leurs revenus de l'année (BOI-IR-CHAMP-20-20-20).
50
Le tableau ci-dessous retrace de manière synthétique les principales conséquences de
l'imposition commune ou de l'option pour l'imposition séparée pour les contribuables qui se sont mariés ou ont conclu un PACS, tant au regard de l’assiette de l’impôt sur le revenu que de sa
liquidation et de son paiement.
Année du mariage ou de la conclusion du PACS
Principe de l'imposition commune
Option pour l'imposition séparée
I. Assiette de l'impôt
L'imposition commune des époux et partenaires porte sur la totalité des revenus disponibles l'année du mariage ou du
PACS.
Chaque imposition porte sur les revenus personnels dont chaque époux ou partenaire dispose et sur la
quote-part des revenus communs revenant à ce dernier.
Revenus imposables
Déficits
Les déficits constatés par le foyer fiscal sont imputables dans les conditions de droit commun.
Le couple peut tenir compte des déficits encore reportables affectant antérieurement au mariage ou au PACS
les biens, entreprises et activités de chaque conjoint ou partenaire.
Chaque époux ou chaque partenaire peut imputer sur son revenu imposable les déficits portant sur ses revenus
personnels et la moitié des déficits afférents aux revenus communs, sauf justification d'une répartition différente.
Les déficits constatés au titre des années antérieures au mariage ou au PACS, et dont une fraction est
reportable, sont imputables à due concurrence par celle ou celui qui les a constatés.
Charges déductibles
Les charges déductibles sont celles effectivement supportées par le foyer fiscal, peu importe le membre
ayant procédé à leur paiement effectif.
Chaque époux ou chaque partenaire peut déduire de son revenu global les charges qu'il a effectivement
supportées au titre de l'année du mariage ou de la conclusion du PACS.
Lorsque ces charges ont été supportées par les deux époux ou partenaires, les charges sont également
réparties entre eux.
Il n'est dérogé à cette règle que si l'un des partenaires ou époux, apporte, par tous moyens, la preuve que
les charges en cause ont été effectivement supportées dans une autre proportion par chacun des époux ou partenaires.
Plafonds des charges déductibles
Les plafonds de déduction s'apprécient pour le foyer fiscal.
Les plafonds de charges déductibles s'apprécient pour chacun des époux ou partenaires.
Abattement pour personnes âgées de plus de 65 ans ou invalides quel que soit leur âge
(CGI, art. 157 bis)
La limite de revenu définissant les conditions d'attribution de l'abattement s'apprécie en fonction des
revenus déclarés par le foyer constitué des deux époux ou partenaires.
La limite de revenu définissant les conditions d'attribution de l'abattement s'apprécie en fonction des
revenus déclarés par chacun des époux et des partenaires.
Abattement pour rattachement d'enfants majeurs ayant fondé un foyer distinct ou chargés de
famille
Le foyer fiscal de rattachement bénéficie d'un abattement pour chaque personne à charge (conjoints et, le
cas échéant, enfants).
Les intéressés peuvent demander le rattachement à un seul des parents ayant opté pour l'imposition distincte
de leurs revenus au titre de l'année du mariage ou du PACS.
Le foyer fiscal de rattachement bénéficie pour chaque personne à charge (conjoints et, le cas échéant,
enfant(s)) d'un abattement.
II. Liquidation de l'impôt
Quotient familial de base (conjugal)
Le quotient familial de base est de 2.
Le quotient familial de base est égal à 1.
Majoration de quotient familial :
- demi-part supplémentaire attribuée aux contribuables, célibataires, divorcés ou veufs dont les
enfants sont imposés séparément (CGI, art. 195, 1-a, b et e)
Le foyer fiscal composé de personnes mariées ne bénéficie pas de ces majorations de quotient familial.
Chaque époux ou partenaire est placé dans la même situation qu'un contribuable célibataire.
L'année du mariage ou de la conclusion du PACS, la condition de vivre seul s'apprécie au 31 décembre de
l'année.
Par conséquent, en pratique, la condition de vivre seul ne sera pas remplie et les époux ou partenaires ne
bénéficieront pas des majorations de quotient familial.
- demi-part supplémentaire attribuée aux contribuables célibataires ou divorcés ayant des enfants
à charge (CGI, art. 194, II)
- majoration pour enfants mineurs, infirmes ou recueillis au foyer du contribuable ;
- pour rattachement d'enfants majeurs célibataires (21 ans ou moins de 25 ans poursuivant ses
études)
- les enfants ouvrent droit à une majoration de quotient familial lorsqu'ils sont à la charge du foyer
fiscal ;
- les enfants majeurs ouvrent droit à une majoration de quotient familial lorsqu'ils ont demandé à être
rattachés au foyer fiscal.
- les enfants ne peuvent être considérés à charge que d'un seul des parents pour la détermination du
quotient familial. L'autre parent peut toutefois déduire de ses revenus la pension alimentaire qu'il verse pour l'entretien de son enfant ;
- l'enfant ne peut demander son rattachement qu'à un seul des parents imposés séparément.
Calcul de la décote
Le plafond de la décote s'apprécie par rapport aux revenus du foyer.
Le plafond de la décote s'apprécie par rapport aux revenus de chaque époux ou membre du PACS qui font
l'objet d'impositions distinctes.
Calcul de la réduction d'impôt prévue au b du 4 du I de
l'article 197 du CGI
Le bénéfice de la réduction d'impôt s'apprécie en fonction du revenu fiscal de référence du foyer.
Le bénéfice de la réduction d'impôt s'apprécie en fonction du revenu fiscal de chaque époux ou membre du PACS qui font
l'objet d'impositions distinctes.
Application des avantages fiscaux : réductions d'impôt et crédits d'impôt
Ces avantages fiscaux s'appliquent au titre des dépenses supportées ou des investissements réalisés par le
foyer fiscal (peu importe la personne ayant procédé au paiement des dépenses ou ayant réalisé les investissements).
Chaque époux ou chaque partenaire peut bénéficier des avantages fiscaux, selon les cas :
- au titre des dépenses qu'il a effectivement supportées ou des investissements qu'il a réalisés ;
- au titre des dépenses supportées en commun par les deux époux et partenaires, qui sont alors réparties par
moitié entre les époux ou partenaires, sauf à justifier d'une quote-part différente.
Plafond de dépenses éligibles aux avantages fiscaux
Les plafonds à retenir sont ceux applicables aux personnes mariées.
Les plafonds à retenir sont ceux applicables aux personnes célibataires.
III. Paiement de l'impôt
Chaque époux ou partenaire est tenu solidairement au paiement de l'impôt mis à la charge du foyer fiscal
qu'il constitue avec son conjoint ou partenaire.
L'année de l'option, chaque époux ou partenaire est tenu au seul paiement de l'impôt correspondant à son
imposition distincte.
Conséquences de l'imposition commune ou de l'option pour l'imposition séparée en cas de mariage ou PACS
(60)
B. Personnes liées par un pacte civil de solidarité (PACS)
1. Généralités
70
La
loi n° 99-944 du 15 novembre
1999 relative au pacte civil de solidarité institue un contrat qui peut être conclu par deux personnes physiques majeures, de sexe différent ou de même sexe, pour organiser leur vie commune.
Toutefois, un PACS ne peut être conclu, à peine de nullité :
- entre ascendants et descendants en ligne directe, ainsi qu'entre alliés en ligne directe ;
- entre collatéraux jusqu'au troisième degré inclus ;
- entre deux personnes dont l'une au moins est mariée ou déjà liée par un PACS ;
- entre deux personnes dont l'une au moins est majeur sous tutelle.
Les personnes qui concluent un pacte en font la déclaration conjointe au greffe du tribunal
d'instance dans le ressort duquel elles fixent leur résidence commune. L'inscription de cette déclaration par le greffier sur un registre spécial confère date certaine au PACS et le rend opposable au
tiers.
2. Personnes liées par un partenariat civil enregistré à l'étranger
a. Reconnaissance en droit civil français des partenariats enregistrés à l'étranger
1° Principe
80
L'article 515-7-1 du code civil
détermine une règle générale de conflit de loi de droit interne qui s’applique à défaut de règles de conflit de lois spéciales. Cet article dispose que « les conditions de formation et les effets d'un
partenariat enregistré ainsi que les causes et les effets de sa dissolution sont soumis aux dispositions matérielles de l'État de l'autorité qui a procédé à son enregistrement ».
90
Exemples : Un Français et un Belge vivent au Royaume-Uni. Dès lors que l’un des
deux partenaires est français, un PACS peut être enregistré au Consulat général de France à Londres. Dans ce cas, le PACS produit de plein droit ses effets en France.
Si le même couple décide de procéder à l’enregistrement de son partenariat devant les autorités
du Royaume-Uni, ce « civil partnership » emporte désormais des conséquences juridiques en France.
100
Sur le plan civil, ces dispositions permettent de reconnaître des effets juridiques aux
partenariats enregistrés par une autorité étrangère. Cette reconnaissance juridique par le droit français des partenariats étrangers a pour conséquence de faire produire en France à ces unions un
certain nombre d’effets analogues à ceux du PACS.
2° Exceptions
110
Les partenariats civils conclus à l’étranger qui seraient contraires à l’ordre public
international ne pourront pas être reconnus sur le plan civil en France même s’ils ont été régulièrement conclus à l’étranger.
Ainsi, l’article 515-2 du code
civil prohibe les PACS entre ascendant et descendant en ligne directe, entre alliés en ligne directe et entre collatéraux jusqu'au troisième degré inclus, ainsi qu’entre deux personnes dont l'une
au moins est engagée dans les liens du mariage ou est déjà liée par un PACS.
120
Exemple : Le régime de cohabitation légale belge est accessible à une fratrie
(frère et sœur, deux frères ou deux sœurs) ou à un couple liant un ascendant et un descendant. Mais un PACS n’est pas possible en France entre ces personnes. Dès lors, les effets juridiques du
partenariat ainsi conclu seront écartés en France en ce qu’ils sont contraires à l’ordre public.
b. Conséquences de la reconnaissance des partenariats étrangers en matière d'impôt sur le revenu
130
Lorsqu’un partenariat civil étranger est reconnu par le droit civil français sur le fondement
de l’article 515-7-1 du code civil ou sur le fondement d’une convention internationale, il est fait application, pour l’impôt sur le
revenu, des mêmes règles que celles régissant la situation des partenaires liés par un PACS dès lors qu’il répond aux mêmes conditions que celui-ci.
Dès lors, par assimilation aux règles applicables au PACS conformément aux dispositions de
l’article 7 du CGI, les règles d'imposition, d'assiette et de liquidation de l'impôt ainsi que celles concernant la souscription
des déclarations, prévues par le CGI en matière d'impôt sur le revenu pour les contribuables mariés, sont applicables dans les mêmes conditions aux partenaires liés par un partenariat étranger.
c. Justificatifs à fournir
140
Dans le cadre de son pouvoir de contrôle, les services de la direction générale des finances
publiques peuvent demander aux contribuables de démontrer l'existence du contrat de partenariat conclu à l'étranger et son assimilation au PACS.
1° Sur l'existence du contrat de partenariat
150
L'existence et la date d'enregistrement du partenariat civil conclu à l'étranger doivent être
justifiées sur demande de l'administration, par tous moyens de preuve compatible avec la procédure écrite.
Il peut être exigé des contribuables une traduction des documents rédigés en langue
étrangère.
2° Sur l'assimilation du contrat de partenariat
160
Les partenaires ayant conclu un partenariat à l'étranger doivent prouver que celui-ci est
juridiquement assimilable à un PACS en établissant qu'ils ont conclu entre eux un contrat visant à organiser leur communauté de vie (C. civ.,
art. 515-1) et que celui-ci a fait l'objet d'un enregistrement devant une autorité compétente. Ils sont toutefois dispensés d'établir que l'objet du contrat vise à organiser leur communauté de vie
pour les partenariats étrangers pour lesquels l'administration des finances publiques s'est expressément prononcée (cf. I-B-2-c-3° § 180 et suiv.).
170
Cette preuve peut être apportée par tout moyen.
Elle peut notamment résulter de la production d'un certificat de coutume. Il s'agit de
l'attestation d'un juriste étranger relative à l'existence, au contenu et à l'interprétation d'une loi étrangère.
3° Cas où l'administration s'est déjà prononcée sur un régime de partenariat étranger
180
Afin d'éviter aux contribuables d'avoir à déterminer, au cas par cas, le régime juridique du
partenariat étranger et son assimilation, ou non, au PACS, les décisions rendues par l'administration centrale des finances publiques feront l'objet d'une publication, qui constitue une prise de
position formelle de la part de l'administration.
190
Ainsi, en matière fiscale, les règles applicables aux partenaires liés par un PACS sont
étendues aux partenariats suivants, à condition que ceux-ci ne soient pas contraires à l’ordre public international (cf. I-B-2-a-2° § 110 et 120) :
- le « civil partnership » britannique ;
- le contrat de « cohabitation légale » ou « wettelijke samenwoning » belge ;
- le « registreret partnerskab » danois ;
- le « rekisteröidystä parisuhteesta / registrerat partnerskap »
finlandais ;
- le « Geregistreerd partnerschap » néerlandais ;
- le « partenariat légal » luxembourgeois ;
- le « Eingetragene Lebenspartnerschaft » allemand ;
- le « Registrovan partnerstir » tchèque ;
- le « Registrirana istopolna partnerska skunopst » slovène ;
- le « Unio estable de parella » espagnol ;
- le « Staofesta samvist » islandais ;
- le « Registrert partnerskap » norvégien ;
- le « Unio de facto » portugais ;
- le « registrerat partnerskap » suédois ;
- le « domestic partnership » californien.
200
S'agissant plus particulièrement des partenariats enregistrés en Suisse :
RES N°2011/27 (FP) du 18 octobre 2011 : Impôt sur le revenu - Modalités d'imposition
des personnes liées par un partenariat enregistré en Suisse
Question :
Un partenariat enregistré en Suisse peut-il être fiscalement assimilé au pacte civil de
solidarité (PACS) ?
Réponse :
Le partenariat de droit suisse ne figure pas dans la liste des partenariats étrangers
civilement reconnus en France figurant au I-B-2-c-3° § 190.
Il est rappelé que cette liste n'est pas exhaustive et qu'en l'absence de mention, les
intervenants doivent prouver par tous moyens que les effets du partenariat étranger sont assimilables fiscalement au PACS.
Cette preuve peut notamment être apportée par la production d'un certificat de
coutume, comme indiqué au I-B-2-c-2° § 170.
Toutefois, il ressort de la
loi fédérale « sur le partenariat enregistré entre personnes du même sexe » n° 211.231 du
18 juin 2004 que les partenariats conclus en Suisse peuvent être assimilés fiscalement à un PACS.
Dès lors, les règles d'imposition, d'assiette et de liquidation de l'impôt ainsi que
celles concernant la souscription des déclarations, prévues par le CGI en matière d'impôt sur le revenu pour les contribuables pacsés ou mariés, sont applicables dans les mêmes conditions aux
partenaires liés par un partenariat enregistré en Suisse.
Ce partenariat entraîne, de plein droit, le régime de l'imposition commune prévue pour
les personnes ayant contracté un PACS, toutes conditions pour bénéficier de ce mode d'imposition étant par ailleurs remplies.
II. Détermination de l'ensemble des revenus
A. Revenu global
210
Les revenus du foyer à déclarer sont :
- les revenus des contribuables (des conjoints ou partenaires liés par un PACS pour les
personnes mariées ou pacsées) ;
- les revenus de leurs enfants célibataires âgés de moins de 18 ans ou célibataires infirmes
quel que soit leur âge (CGI, art. 196) ;
- sous les mêmes conditions, les revenus des enfants recueillis ;
- les revenus des enfants rattachés (BOI-IR-CHAMP-20-20-20).
220
Par ailleurs, conformément aux dispositions
de l'article 196 A bis du CGI, tout contribuable peut considérer comme étant à sa charge, à la condition qu'elles vivent
sous son toit, les personnes titulaires de la carte d'invalidité prévue à l'article L. 241-3 du code de
l'action sociale et des familles (BOI-IR-LIQ-10-10-10-30).
Remarque : La carte d'invalidité est remplacée depuis le 1er
janvier 2017 par la carte "mobilité inclusion" portant la mention "invalidité".
La déclaration d'ensemble des revenus du foyer fiscal doit comprendre tous les revenus de ses
membres.
B. Revenus catégoriels
230
Le principe de l'imposition par foyer fiscal n'implique pas pour autant que les revenus de ce
foyer doivent systématiquement, en ce qui concerne chaque catégorie (traitements et salaires, bénéfices non commerciaux, rentes viagères à titre onéreux, etc.), faire l'objet d'une évaluation unique
sans distinguer entre les membres de la famille qui les ont effectivement réalisés.
240
Au contraire, exception faite des revenus du capital (revenus fonciers pour la détermination
desquels il est fait masse des revenus bruts et des charges correspondant à l'ensemble des propriétés imposables, revenus des valeurs et capitaux mobiliers, plus-values de cession de valeurs
mobilières, droits sociaux et gains assimilés etc.), il convient le plus souvent, dans le cadre des différentes catégories de revenus, de déterminer distinctement les revenus réalisés par chaque
membre de la famille. Par exemple, dans le cas où deux époux ou partenaires liés par un PACS bénéficient chacun personnellement d'une rente viagère constituée à titre onéreux, les abattements
dégressifs sont applicables à chacune des rentes et non à la somme des deux rentes.
Après avoir été ainsi évalués séparément, ces bénéfices ou revenus sont cumulés en vue de leur
imposition globale.
C. Situation des époux ou partenaires liés par un PACS et exerçant une activité non salariée
250
L'article L. 54 du
LPF, l'article L. 54 A du LPF et
l'article L. 76 du LPF prévoient que chacun des époux ou partenaires a qualité pour suivre les procédures relatives à
l'impôt dû à raison de l'ensemble des revenus du foyer. Toutefois, les procédures de fixation des bases d'imposition ou de rectification des déclarations, relatives aux revenus provenant d'une
activité agricole, industrielle et commerciale, non commerciale ou visés à l'article 62 du CGI, sont suivies avec le titulaire des
revenus et produisent directement effet pour la détermination du revenu global. Les déclarations, les réponses, les actes de procédure faits par l'un des conjoints ou partenaires, ou notifiés à l'un
d'eux sont opposables de plein droit à l'autre (il convient également de se reporter sur ce point aux séries BOI-CF et BOI-CONT).
Les déclarations relatives aux revenus provenant d'une activité professionnelle non salariée
sont souscrites par celui des époux ou des partenaires qui exerce personnellement l'activité (CGI, art. 172, 3).
260
Pour les décharges de responsabilité solidaire, il convient de se reporter au
BOI-CTX-DRS. | Bulletin officiel des finances publiques - impôts | BOI-IR-CHAMP-20-10 | https://bofip.impots.gouv.fr/bofip/348-PGP.html/identifiant=BOI-IR-CHAMP-20-10-20170406 | 2017-04-06 00:00:00 | 8f9fe13f3e443ea1c1cc8330feba45a76733cc36ffc1c3ff4a2f3b5ba1134a18 | [
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] |
Je soussigné :
demeurant :
demande la reprise du dispositif de la déduction spécifique « conventionnement Anah » dont a
bénéficié…………………………………………………………………………………pour le logement suivant :
Adresse du logement :
Je m'engage à louer ce logement non meublé à usage d'habitation principale jusqu'au……………………………….
Le loyer ne doit pas excéder le montant fixé par la convention. Le titulaire du bail est une
personne physique autre qu'un membre de mon foyer fiscal, un de mes ascendants ou descendants.
A ........................, le ........................
(signature) | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000006 | https://bofip.impots.gouv.fr/bofip/3485-PGP.html/identifiant=BOI-LETTRE-000006-20130819 | 2013-08-19 00:00:00 | 233d73cc89d9d467ffd1d2271ada5f4020d70b5e4657567d6f7fff5c143b52a4 | [
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] |
1
Les règles exposées ci-après, relatives aux opérations de fusion, sont également applicables aux
opérations assimilées, c'est-à-dire les scissions et les apports partiels d'actif. Le cas échéant, les particularités relatives à ces deux dernières catégories d'opérations seront précisées aux
BOI-ENR-AVS-20-70 et BOI-ENR-AVS-20-80.
10
Sont examinées successivement les formalités à accomplir :
- pour les actes préparatoires à la fusion notamment les projets de fusion ;
- pour les actes constatant la réalisation définitive de la fusion.
I. Actes préparatoires à la fusion : projet de fusion
20
Les actes préparatoires à la fusion, et notamment le projet (ou traité) de fusion, ont le
caractère d'actes imparfaits et sont soumis, en cas de présentation volontaire à la formalité ou de rédaction en la forme notariée, au droit fixe prévu pour les actes innommés
(code général des impôts [CGI], art. 680).
A. Nature juridique des projets de fusion de sociétés
1. Le projet de fusion est un acte imparfait
30
Les actes préparatoires à la fusion, et notamment le projet de fusion, ont le caractère d'actes
imparfaits.
L'acte imparfait est celui qui n'est pas encore formé, à défaut du consentement de toutes les
parties, ou auquel manquent quelques-unes des formalités exigées par la loi pour sa perfection.
L'acte imparfait ne fournit, même en apparence, aucun titre de l'opération juridique et ne
peut, en conséquence, être assujetti au droit prévu pour celle-ci. Il donne, en cas de présentation volontaire à la formalité ou de rédaction en la forme notariée, ouverture au droit fixe des actes
innommés prévu par l'article 680 du CGI.
2. Le projet de fusion n'entre pas dans le champ d'application de la publicité foncière
a. Le projet de fusion n'est pas un acte de transfert de droits réels immobiliers
40
En application du a) du 1° de
l'article
28 du décret n° 55-22 du 4 janvier 1955, sont obligatoirement publiés au service chargé de la publicité foncière de la situation des immeubles tous actes, même assortis d'une condition suspensive,
et toutes décisions judiciaires portant ou constatant entre vifs mutation ou constitution de droits réels immobiliers.
Le projet de fusion ne relève pas de ces dispositions.
1° Le projet de fusion n'est pas translatif ou constitutif de droits réels immobiliers
50
Le projet de fusion, acte imparfait, n'est pas en lui-même un acte de mutation ou de
constitution de droits réels immobiliers au profit de la société absorbante ou d'une société à créer.
En effet, la société absorbante, bénéficiaire des apports, ne devient propriétaire des biens
apportés qu'à compter de la réalisation définitive de la fusion, c'est-à-dire, en application de l'article L. 236-4 du code de commerce
(C. com.), après approbation du projet de fusion par les délibérations concordantes des assemblées générales de toutes les sociétés concernées approuvant l'opération, sauf disposition contraire du
contrat fixant une autre date. Lorsque la fusion entraîne la constitution d'une société nouvelle, elle n'a d'effet qu'à la date d'immatriculation de cette société nouvelle au registre du commerce et
des sociétés.
2° Le projet de fusion n'est pas un acte sous condition suspensive
60
Le projet de fusion ne constitue pas une obligation entre les parties lors de son
établissement.
En effet, la réalisation de la fusion relève de la seule volonté des parties représentées par
les associés et actionnaires réunis en assemblées générales.
En cas de convention entre les sociétés concernées sur une clause de rétroactivité du
contrat, celle-ci n'a d'effet qu'entre les parties. Elle ne concerne pas les tiers qui ne peuvent pas s'en prévaloir et qui doivent s'en tenir à la date de réalisation définitive de l'opération de
fusion (Cass. com., arrêt du 23 mars 1999,
pourvoi n° 96-20555).
L'approbation du projet de fusion par les assemblées générales des sociétés ne peut donc se
définir comme la réalisation d'une condition suspensive qui transformerait une obligation conditionnelle en obligation pure et simple rétroactivement à la date de l'acte et rendrait parfait le projet
de fusion dès la date de sa conclusion.
b. Le projet de fusion ne relève d'aucune autre disposition du décret du 4 janvier 1955
70
Le projet de fusion n'est pas davantage soumis à publicité foncière en application des autres
dispositions de
l'article
28 du décret n° 55-22 du 4 janvier 1955, ou encore de
l'article
35 du décret n° 55-22 du 4 janvier 1955, de
l'article
36 du décret n° 55-22 du 4 janvier 1955 ou de
l'article
37 du décret n° 55-22 du 4 janvier 1955.
Ces articles soumettent, obligatoirement ou facultativement, à la formalité de publicité
foncière certains actes non visés au a) du 1° de l'article 28 du décret n° 55-22 du 4 janvier 1955 (baux de plus de 12 ans, attestations notariées après décès, changement de nom de personne physique
ou de désignation de personne morale, commandement de saisie, ordonnance d'expropriation, procès-verbaux de remembrement, règlement de copropriété, procès-verbaux établis par le cadastre, promesse
unilatérale de vente, notamment).
Le projet de fusion ne figure pas au nombre des actes, documents, conventions ou déclarations
énumérés dans ces articles.
B. Conséquences sur les modalités d'enregistrement des projets de fusion de sociétés
80
Le projet de fusion rédigé en la forme notariée ne constitue pas un acte relevant de la
formalité fusionnée.
1. Le projet de fusion concernant des meubles et des immeubles n'est pas un acte mixte
90
L'article 647 du CGI
précise que les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier en application de
l'article
28 du décret n° 55-22 du 4 janvier 1955, de
l'article
35 du décret n° 55-22 du 4 janvier 1955, de
l'article
36 du décret n° 55-22 du 4 janvier 1955 et de
l'article
37 du décret n° 55-22 du 4 janvier 1955.
Le champ d'application de la formalité fusionnée a été étendu aux actes mixtes, c'est-à-dire
aux actes qui comportent à la fois des dispositions soumises à publicité foncière et d'autres qui ne le sont pas. Il s'agit des actes de vente, d'échange, de partage et de société portant à la fois
sur des biens meubles et immeubles.
En ce sens, le projet de fusion concernant des meubles et des immeubles n'est pas un acte
mixte, puisque les dispositions qu'il contient concernant les immeubles ne sont pas soumises à publicité foncière (cf. I-A-1 § 30).
Par suite, le projet de fusion n'entre pas dans le champ d'application de la formalité
fusionnée prévue par l'article 647 du CGI.
2. Le projet de fusion concernant des meubles et des immeubles doit être présenté à la seule formalité de l'enregistrement
100
Lorsqu'il est rédigé en la forme notariée, le projet de fusion doit être obligatoirement
présenté à la formalité de l'enregistrement au service des impôts dans le ressort de laquelle réside le rédacteur de l'acte, dans le délai d'un mois à compter de sa date.
Lorsque le projet de fusion est établi par acte sous seing privé, il peut être volontairement
présenté à l'enregistrement auprès du service des impôts compétent défini à l'article 652 du CGI.
110
Bien entendu, les actes qui constatent le dépôt au rang des minutes d'un notaire des
procès-verbaux de délibérations des assemblées générales des associés validant la réalisation définitive de la fusion emportent la transmission universelle du patrimoine aux sociétés bénéficiaires.
Ils doivent donc être présentés, selon le cas, soit à la formalité de l'enregistrement dans le
délai d'un mois, s'ils ne portent que sur des biens mobiliers, soit à la formalité fusionnée dans le délai d'un mois, porté à deux mois en cas d'adjudication
(CGI, art. 647, III), lorsqu'ils concernent des apports mixtes ou exclusivement immobiliers.
3. Perceptions
120
Les projets de fusion de sociétés présentés à la formalité de l'enregistrement sont soumis au
droit fixe des actes innommés prévu par l'article 680 du CGI, qu'ils soient obligatoirement présentés à la formalité lorsqu'ils
sont rédigés en la forme notariée ou facultativement lorsqu'ils sont établis sous seing privé.
Par ailleurs, il est rappelé que les droits dus à l'occasion de la fusion de sociétés sont
perçus lors de l'accomplissement des formalités auxquelles sont soumis les actes qui constatent la réalisation définitive de la fusion.
II. Actes constatant la réalisation définitive d'une fusion
130
Du fait qu'ils aboutissent, soit à la dissolution d'une société, soit à l'augmentation du
capital d'une société ancienne, les actes passés en France, constatant la réalisation définitive d'une fusion ou d'une opération assimilée doivent être présentés selon le cas, soit à la formalité de
l'enregistrement dans le délai d'un mois (CGI, art. 635, 1-5°), soit à la formalité fusionnée dans le délai d'un mois à compter
de l'acte, porté à deux mois en cas d'adjudication (CGI, art. 647).
140
À cet égard, on rappelle qu'en ce qui concerne les sociétés commerciales, nonobstant
l'acquisition ultérieure de la personnalité morale par l'immatriculation au registre du commerce et des sociétés, les sociétés par actions sont néanmoins définitivement constituées vis-à-vis des
actionnaires (BOI-ENR-AVS-20-60-30-10) :
- au cas où la société nouvelle fait offre au public, à l'issue de l'assemblée générale
constitutive unique (C. com., art. L. 225-7) ;
- au cas où la société nouvelle ne fait pas offre au public, au jour de la signature des
statuts (C. com., art. L. 225-15).
150
La circonstance que l'acte constatant la fusion ou opération assimilée est passé hors de
France ne constitue pas une clause de dispense de la formalité de l'enregistrement ou de la formalité fusionnée (CGI, art. 638
A).
A. Formalité fusionnée
160
Les actes constatant des apports exclusivement immobiliers sont soumis à la formalité
fusionnée.
Les actes constatant des apports mixtes (mobiliers et immobiliers) sont également soumis à la
formalité fusionnée.
Pour les actes qui constatent le dépôt au rang des minutes d'un notaire des procès-verbaux de
délibérations des assemblées générales des associés validant la réalisation définitive de la fusion : cf. I-B-2 § 110.
170
La formalité est accomplie au service chargé de la publicité foncière du lieu de situation des
biens.
B. Formalité de l'enregistrement
180
Les apports exclusivement mobiliers sont soumis à la formalité de l'enregistrement.
Pour les actes qui constatent le dépôt au rang des minutes d'un notaire des procès-verbaux de
délibérations des assemblées générales des associés validant la réalisation définitive de la fusion : cf. I-B-2 § 110.
190
Les parties peuvent requérir l'exécution de la formalité de l'enregistrement au service des
impôts dans le ressort duquel est situé soit le siège de l'une ou l'autre des sociétés parties à l'opération (CGI, art. 652),
soit éventuellement le principal établissement de l'entreprise apporteuse (CGI, ann. III, art. 250 A).
Lorsqu'elle a lieu, la publication au fichier immobilier doit être opérée au service chargé de
la publicité foncière du lieu de situation des biens. | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-20-60-40 | https://bofip.impots.gouv.fr/bofip/3513-PGP.html/identifiant=BOI-ENR-AVS-20-60-40-20150902 | 2015-09-02 00:00:00 | 733141f2a0f176b8669830ba4a2bd30c4520647e8c1a3305447ad1db17d9e62d | [
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] |
I. Juridiction gracieuse
1
Des remises ou des modérations d'impôt foncier peuvent être accordées lorsque le contribuable
est dans l'impossibilité de payer par suite de gêne ou d'indigence (livre des procédures fiscales [LPF], art. L. 247).
10
Pour obtenir une remise ou une modération, le contribuable doit présenter une demande au service
des impôts du lieu d'imposition.
20
Les règles de procédure touchant la juridiction gracieuse sont exposées au
BOI-CTX-GCX.
II. Pertes de bétail par suite d'épizootie
30
Aux termes du quatrième alinéa de
l'article 1398 du code général des impôts (CGI), l'exploitant peut en cas de pertes de bétail par suite d'épizootie, demander un
dégrèvement de la taxe foncière correspondant au montant des pertes subies par son cheptel, à condition de présenter une attestation du maire de sa commune accompagnée d'un certificat dûment établi
par le vétérinaire traitant.
A. Caractère gracieux du dégrèvement
40
Il résulte de la discussion parlementaire ayant précédé l'adoption de
l'article 62 de la loi n° 53-79 du 7 février
1953 codifié sous le quatrième alinéa de l'article 1398 du CGI que le dégrèvement pour perte de bétail par suite d'épizootie
ressortit à la juridiction gracieuse.
Toutefois, dès lors qu'il prévoit l'octroi d'un dégrèvement correspondant aux pertes subies,
le texte légal institue un véritable droit au profit des exploitants sinistrés.
Le dégrèvement ne saurait donc être refusé au motif que le contribuable se trouverait malgré
les pertes subies, en situation d'acquitter les cotisations mises à sa charge.
B. Conditions générales d'octroi du dégrèvement
1. Mort d'animaux par suite d'épizootie
50
L'allocation du dégrèvement est tout d'abord subordonnée à la condition que les pertes de
bétail résultent d'une épizootie.
L'expression « pertes de bétail » implique la mort des bêtes atteintes de maladie.
De plus, les pertes invoquées ne peuvent être prises en considération que si elles sont dues
au développement, dans la région agricole où se trouve située l'exploitation, d'une maladie infectieuse ou contagieuse ayant atteint un nombre important d'animaux de la catégorie considérée. Toutes
indications utiles à ce sujet peuvent être recueillies auprès des services préfectoraux concernés.
2. Attestations et certificats
60
Le dégrèvement ne peut être accordé que si le pétitionnaire a produit les justifications
prévues par la loi, c'est-à-dire une attestation du maire de la commune accompagnée d'un certificat du vétérinaire.
À cet égard, il est précisé que la qualité de « vétérinaire » ne peut être reconnue qu'aux
anciens élèves diplômés de l'une des écoles nationales vétérinaires.
C. Conditions tenant à la forme et au délai de présentation des réclamations
1. Délai de présentation des réclamations
70
Dès lors que le dégrèvement prévu en cas de pertes de bétail par suite d'épizootie doit être
accordé dans le cadre de la juridiction gracieuse, les demandes tendant à en obtenir le bénéfice ne sont soumises à aucun délai de présentation. Ces demandes doivent donc être considérées comme
recevables dès lors que, faisant état de pertes déjà subies et parvenues après la date de mise en recouvrement du rôle qu'elles concernent, elles ne sont pas prématurées.
2. Forme des réclamations
80
Conformément aux dispositions combinées du quatrième alinéa de
l'article 1398 du CGI et du dernier alinéa de
l'article R*. 197-1 du LPF, les réclamations, qui doivent être considérées comme motivées par une calamité agricole,
peuvent être présentées soit par le propriétaire inscrit au rôle, soit par le preneur (fermier ou métayer) du bien rural auquel est attaché le cheptel ayant subi des pertes.
Pour le surplus, les demandes sont soumises aux règles de forme prévues pour les réclamations
ordinaires (BOI-CTX-PREA-10-50).
En particulier, lorsqu'elles émanent du fermier ou du métayer, les demandes doivent être
accompagnées, à défaut d'avis d'imposition adressé au bailleur ou d'une copie de cet avis, d'un extrait de rôle qu'il appartient aux intéressés de se procurer auprès du service des impôts
(BOI-CTX-PREA-10-50 au III-A § 280).
D. Déchéance
90
L'article 9 de la loi n° 53-313 du 11 avril 1953 relative à
la vaccination antiaphteuse obligatoire (JO du 12 avril 1953, p. 3438) [code rural et de la pêche maritime, art.
L. 223-3 (abrogé le 24 juillet 2011) ; code rural et de la pêche maritime, art. L. 223-18 ;
code rural et de la pêche maritime, art. L. 223-19] punit de sanctions pénales les infractions aux dispositions
de ladite loi et il prévoit que le tribunal peut prononcer à l'encontre des contrevenants la déchéance du bénéfice des mesures prises en faveur des victimes de calamités publiques.
Cette dernière disposition, qui a été reprise sous le dernier alinéa de
l'article 1398 du CGI, est susceptible de trouver son application en ce qui concerne le dégrèvement prononcé pour pertes de
bétail par suite d'épizootie.
E. Portée des dégrèvements
100
Le dégrèvement pour pertes de bétail, par suite d'épizootie, porte non seulement sur la taxe
foncière des propriétés non bâties, mais également sur l'ensemble des taxes établies d'après les mêmes bases au profit de l'État, des départements et des communes ou de divers organismes
(LPF, art. R*. 210-1).
F. Calcul des dégrèvements
110
Le dégrèvement doit, en principe, « correspondre » au montant des pertes subies sur le cheptel
de l'exploitation, c'est-à-dire se trouver en rapport avec la valeur du bétail perdu.
Il convient, dès lors, de le déterminer en fonction :
- de la part qui, dans l'ensemble des produits de l'exploitation, peut être considérée comme
revenant au cheptel vif ;
- de l'importance des pertes subies, comparée à la valeur globale de ce cheptel.
Le premier de ces deux éléments est exprimé par une fraction (1/10, 2/10, etc.) appréciée de
manière à tenir compte des conditions particulières de l'exploitation (prédominance de la culture ou, au contraire, de l'élevage, utilisation des bêtes de trait ou de somme ou, au contraire,
monoculture, etc.).
Le second élément est constitué par le rapport existant entre la valeur des bêtes perdues
-diminuée, le cas échéant, du montant des indemnités d'assurance perçues par l'exploitant- et la valeur globale du bétail de toutes catégories (chevaux, bovidés, ovidés, porcins, etc.) qui était
attaché à l'exploitation avant l'apparition de l'épizootie.
Le produit des deux fractions ainsi déterminées est ensuite appliqué au montant des
cotisations afférentes aux parcelles exploitées.
120
Exemple 1 : Soit une exploitation de polyculture assujettie à la taxe foncière
sur les propriétés non bâties et aux taxes annexes dans deux communes différentes pour des sommes s'élevant respectivement au total à 105 € et 435 € et dont le cheptel vif comprenait uniquement un
troupeau de 6 vaches ; la part revenant au cheptel vif dans l'ensemble des produits de l'exploitation est estimée à 4/10.
Le dégrèvement correspondant à la perte de 4 vaches par suite d'épizootie est obtenu pour cette
exploitation de la manière suivante.
Rapport entre le montant des pertes subies et la valeur totale du cheptel vif :
- perte : 4 vaches, soit 8 000 € ;
- valeur totale du cheptel vif : 6 vaches, soit 12 000 € ;
- importance des pertes : 8 000/12 000 = 2/3 ;
- quote-part de taxe foncière non bâtie à allouer en dégrèvement : 4/10 × 2/3 = 8/30 ;
- dégrèvements à accorder :
- 8/30 de 105 € soit 28 €,
- 8/30 de 435 € soit 116 € ;
- total : 144 €.
130
Exemple 2 : Pour une exploitation supportant une imposition de 900 € et qui,
possédant un troupeau de 5 vaches, 20 moutons, 8 porcs et 2 chevaux de trait aurait perdu à la suite d'épizootie 3 vaches, 5 porcs et 1 cheval, il serait procédé comme suit la part revenant au cheptel
vif dans l'ensemble des produits de l'exploitation étant de l'ordre de 6/10.
Rapport entre le montant des pertes subies et la valeur total du cheptel vif :
- pertes :
- 3 vaches, soit 6 000 €,
- 5 porcs, soit 500 €,
- 1 cheval, soit 1 000 €,
- soit un total de 7 500 € ;
- valeur totale du cheptel vif :
- 5 vaches, soit 10 000 €,
- 20 moutons, soit 2 200 €,
- 8 porcs, soit 800 €,
- 2 chevaux, soit 2 000 €,
- soit un total de 15 000 € ;
- importance des pertes : 7 500/15 000 = 1/2 ;
- quote-part de l'impôt à allouer en dégrèvement : 6/10 × 1/2= 3/10 ;
- dégrèvement à accorder : 3/10 de 900 €, soit 270 €.
G. Bénéficiaires des dégrèvements en cas de pertes de bétail par suite d'épizootie
140
Le dégrèvement pour pertes de bétail par suite d'épizootie est toujours prononcé et exécuté au
nom du contribuable inscrit au rôle, c'est-à-dire au nom du propriétaire ou, le cas échéant, de l'usufruitier ou de l'emphytéote.
Mais ce dégrèvement devant éventuellement bénéficier au preneur (fermier ou métayer) en vertu
de l'article 1er de la loi n° 57-1260 du 12
décembre 1957 (BOI-IF-TFNB-50-10-20 au II-E § 220), toutes dispositions utiles doivent être prises pour que le bailleur et le preneur en
soient simultanément informés. | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-50-20 | https://bofip.impots.gouv.fr/bofip/3579-PGP.html/identifiant=BOI-IF-TFNB-50-20-20151014 | 2015-10-14 00:00:00 | 639fb3fee093b59712952df71e5f95a7ec2d9821ece63809184cbcd9b9399396 | [
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] |
1
Les partages de sociétés constituent des partages
d'une nature particulière. Ils sont soumis, comme tels, à un régime fiscal
résultant de la combinaison des règles de droit commun des partages et des
règles particulières découlant éventuellement de la théorie de la mutation
conditionnelle des apports (cf.
BOI-ENR-AVS-30-10).
I. Définition
10
Lorsque la liquidation est terminée, c'est-à-dire
lorsque l'actif a été réalisé et le passif acquitté, la société n'existe plus en
tant que personne morale. Il lui succède un état d'indivision entre les
associés.
20
Le partage de la société est, en droit civil,
l'opération qui met fin à son tour à cet état d'indivision. Il a pour effet
d'attribuer à chaque associé un droit exclusif sur certains biens en échange des
droits indivis qu'il possédait sur l'ensemble du fonds social et de lui
permettre de disposer seul, sans le concours des autres associés, des biens mis
dans son lot.
II. Principes
30
Les partages de sociétés sont soumis à un régime
fiscal particulier en application de la théorie de la mutation conditionnelle
des apports (cf. BOI-ENR-AVS-30-10).
Si un corps certain est attribué, lors du partage,
à l'apporteur, ce dernier est réputé n'avoir jamais cessé d'en être propriétaire
et l'attribution ne donne ouverture à aucun droit. En revanche, si le bien est
attribué à un autre associé que l'apporteur, par l'effet de la réalisation d'une
condition suspensive, le droit de mutation à titre onéreux devient exigible sur
la valeur des biens ainsi transmis.
La théorie de la mutation conditionnelle des
apports n'est applicable qu'en ce qui concerne :
- les personnes morales non passibles de l'impôt
sur les sociétés ;
- les personnes morales passibles de l'impôt sur
les sociétés, mais uniquement pour les biens qui ont bénéficié du taux réduit de
1 % en 1991 ou qui ont supporté le taux fixe prévu au troisième alinéa de
l'article
810-III du CGI ou en ont été exonérés en application de
l'article
810 bis du CGI.
40
On examinera successivement ci-après :
- le partage des sociétés passibles de l'impôt sur
les sociétés (section 1, cf
BOI-ENR-AVS-30-20-10)
- le partage des sociétés non passibles de l'impôt
sur les sociétés (section 2, cf
BOI-ENR-AVS-30-20-20) | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-30-20 | https://bofip.impots.gouv.fr/bofip/3599-PGP.html/identifiant=BOI-ENR-AVS-30-20-20120912 | 2012-09-12 00:00:00 | 25dd8ace5d9b2d0fc052d843bd1125b53f2ab622454de4010087e3241024c543 | [
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] |
1
L'enregistrement des opérations de fusion soumises au régime spécial ne donne lieu qu'à
l'application d'un droit fixe (CGI, art. 816).
10
Préalablement à l'étude du régime spécial des fusions, il paraît utile de faire le rappel d'une
terminologie précise :
La plus-value de fusion est constituée par la différence entre la valeur de
l'apport-fusion et la valeur de l'actif brut comptable ;
Le boni de fusion est la différence entre la valeur réelle de l'actif net
apporté par la société absorbée et le capital appelé et non remboursé de ladite société ;
La prime de fusion est constituée par l'excédent éventuel de la valeur nette de
l'actif de la société absorbée sur le montant du capital nouveau créé par la société recevant l'apport-fusion ;
Le capital appelé comprend :
les apports en nature ou en espèces effectivement libérés ;
les primes d'émission versées en sus du nominal des actions ou parts ;
les bénéfices, réserves et provisions incorporés au capital desdites sociétés avant la fusion ;
Le capital remboursé correspond à celui remboursé soit en franchise d'impôt
comme portant sur des apports véritables, soit moyennant taxation aux impôts sur le revenu (cas d'amortissement de capital ou de réduction effectuée en présence de réserves disponibles au bilan).
(20 à 70)
I. Portée du régime spécial des fusions
80
Le régime spécial des fusions est défini par le I de
l'article 816 du CGI.
Selon ce texte, les actes qui constatent des opérations de fusion auxquelles participent
exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
- il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière ;
- la prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est
exonérée de tous droits et taxes de mutation ou de publicité foncière.
A. Exigibilité d'un droit spécifique
90
Les actes qui constatent des fusions de sociétés sont soumis au droit fixe d'enregistrement ou
à la taxe de publicité foncière prévu au I de l'article 816 du CGI.
100
Sont soumis à la formalité fusionnée les actes qui contiennent à la fois des dispositions
soumises à publicité foncière et d'autres qui ne le sont pas (actes mixtes). De ce fait, lorsque la société possède des actifs immobiliers, l'acte de fusion est soumis à la taxe fixe de publicité
foncière, y compris lorsqu'il contient des actifs mobiliers.
Les actes contenant des apports exclusivement mobiliers demeurent soumis au droit fixe
d'enregistrement (BOI-ENR-AVS-20-60-40 au II-B § 180).
1. Cas particuliers des opérations immobilières entrant dans le champ d'application de la TVA immobilière
110
En principe, les opérations concourant à la production ou à la livraison d'immeubles sont
passibles de la TVA en vertu de l'article 257 du CGI. Il en est ainsi notamment des apports en société, corrélativement enregistrés au droit fixe ou exonérés de droit
fixe en cas d'apports à une constitution de sociétés (CGI, art 810 bis et BOI-TVA-CHAMP).
En ce qui concerne les les livraisons ou prestations intervenues dans le cadre des
transmissions d'universalités totales ou partielles de biens (CGI, art. 257 bis) et
(BOI-TVA-CHAMP-10-10-50-10).
2. Cas particuliers des marchandises neuves passibles de la TVA
120
Lorsque des marchandises neuves sont comprises dans l'apport-fusion, la TVA est perçue au lieu
et place des droits d'enregistrement (BOI-ENR-AVS-20-60-20).
B. Exemption de la prise en charge par la société absorbante ou nouvelle de tout ou partie du passif grevant les apports
130
Cette prise en charge ne donne ouverture à aucun droit et taxe de mutation ou de publicité
foncière (CGI, art. 816, I-3°).
En revanche, ces droits et taxes demeurent exigibles dans les conditions de droit commun
lorsque l'opération de fusion comporte des apports à titre onéreux autres que ceux résultant de la prise en charge du passif. Il en est ainsi en cas d'apports contre remise d'obligations ou de titres
en portefeuille.
Remarque : L'article 301 F de l'annexe II au CGI
fixant les conditions de rémunération des apports-fusions admet le versement d'une soulte dans la limite de 10 % de la valeur nominale des droits attribués. Cette modalité de règlement présente sur le
plan fiscal le caractère d'un apport à titre onéreux (BOI-ENR-AVS-10-20).
S'agissant d'une opération indépendante de la prise en charge du passif, les droits de
mutation doivent être perçus selon la nature des biens sur lesquels la soulte est imputée.
C. Fusions auxquelles participent des sociétés étrangères
140
Même si l'acte est rédigé à l'étranger, il y a lieu de le soumettre à la formalité :
- in extenso, si la société absorbante ou nouvelle bénéficiaire des apports est française ;
- au moins en extrait, si la société absorbante ou nouvelle, bien que de nationalité
étrangère, reçoit des biens dépendant d'une exploitation antérieure en France qui sont ainsi mis à sa disposition ou encore s'il s'agit de biens visés à
l'article 638 du CGI et article 640 du CGI (immeubles, fonds de commerce, clientèle, droit au
bail, etc.) ayant leur assiette matérielle en France (BOI-ENR-AVS-20-80).
150
Lors de la formalité, il est perçu :
- si l'apport est pur et simple, un droit fixe ;
- si l'apport est à titre onéreux, seule la prise en charge du passif dont sont grevés les
apports est exonérée de tous droits et taxes de mutation ou de publicité foncière. Ces droits ou taxes sont perçus dans les conditions ordinaires si les biens sont situés en France ou au taux prévu à
l'article 714 du CGI s'il s'agit d'immeubles situés à l'étranger.
D. Exemple de liquidation des droits
160
Cas d'une augmentation de capital de la société absorbante inférieure à la valeur de l'actif net
de la société absorbée.
Soit un acte constatant l'absorption d'une société à responsabilité limitée A par une société
anonyme B.
Société A absorbée :
- capital social : 275 000 € ;
- valeur de l'actif net : 500 000 €.
Société B absorbante :
- capital social : 1 200 000 € ;
- valeur de l'actif net : 4 000 000 €.
170
Par hypothèse, la société absorbante B n'est pas associée de la société absorbée A (en ce qui
concerne les fusions entre sociétés affiliées, cf. II-B § 200). et la fusion entraîne une augmentation de capital de la société B égale à 30 % de la valeur nette réelle des apports
soit :
- 500 000 x 30/100 = 150 000 € ;
- Prime de fusion : 500 000 € - 150 000 € = 350 000 €.
180
Liquidation des droits :
- exigibilité du seul droit fixe de 500 € (CGI, art. 816, I) ;
- l'incorporation ultérieure au capital de la société absorbante B de la prime de fusion de
350 000 € prévu à l'article 812 du CGI.
II. Cas particuliers des fusions dites « à l'anglaise » et des fusions réalisées entre des sociétés affiliées
A. Fusions dites « à l'anglaise »
190
Les opérations dites de fusion « à l'anglaise » sont enregistrées au droit fixe du I de
l'article 810 du CGI (BOI-ENR-AVS-20-60-30-10).
B. Fusions réalisées entre des sociétés affiliées
200
Il arrive qu'une opération de fusion mette en présence deux sociétés dont l'une détient une
participation dans l'autre. À cet égard, deux hypothèses doivent être distinguées selon que la société participante (ou société-mère) est la société absorbante ou la société absorbée.
1. Absorption de la filiale par la société mère
a. Distinction entre fusion-renonciation et fusion-allotissement
210
Le caractère global de l'apport-fusion conduit la société absorbée dans laquelle la société
absorbante détient une participation (société-mère) à faire apport à cette dernière de tout son actif, y compris la fraction des biens à laquelle cette participation lui donne théoriquement vocation.
Dans cette situation, la société absorbante crée, à titre d'augmentation provisoire de son capital, un nombre de droits sociaux en fonction de l'apport intégral, mais elle en reçoit elle-même en sa
qualité de société-mère ou participante, une partie destinée à être annulée. Une telle opération est qualifiée de fusion-renonciation.
220
Mais l'opération d'absorption peut également être réalisée par une autre technique. Dans un
premier temps, la société qui doit être absorbée procède à un allotissement ou partage effectif partiel de son actif de façon à remplir en nature la société participante de ses droits. Dans un second
temps, seul le surplus de l'actif correspondant aux droits des autres associés, est alors apporté à la société absorbante qui n'augmente son capital qu'à concurrence de cet apport partiel. L'opération
ainsi réalisée est qualifiée de fusion-allotissement.
b. Liquidation des droits en cas de fusion-renonciation
230
Dès lors qu'il y a apport de l'intégralité de l'actif de la société absorbée, le droit
d'apport est normalement exigible sur l'intégralité de cet actif (Sol., 27 juillet 1932, instr. n° 4183, § 28 ; Cass. civ., 15 novembre 1949, BOED, 1950-5484).
240
Sous le régime de droit commun, sont exigibles, le droit fixe prévu au I de
l'article
810 du CGI ou le droit prévu au III de ce même article (BOI-ENR-AVS-20-40) à concurrence des
apports purs et simples, et les droits de mutation aux taux correspondants à la nature des biens transmis ou visés à l'article 683
bis du CGI (BOI-ENR-AVS-10-20) à concurrence des apports à titre onéreux.
250
Sous le régime spécial des fusions, la prise en charge du passif est exonérée. En ce qui
concerne les apports purs et simples, ils sont soumis au droit fixe prévu au I de l'article 816 du CGI.
260
Exemple : Une société mère absorbante A dont la valeur réelle de l'actif net est
de 2 730 000 € a un capital de 910 000 € (1/3). Elle détient une participation de 60 % (soit une valeur nominale de 300 000 €) souscrite dans une filiale B au capital de 500 000 €.
L'actif net de B (absorbée par A) représente une valeur de 3 000 000 € dont : capital 500 000 €
(1/6e) et boni de fusion (réserves comptabilisées ou latentes) 2 500 000 € (soit 5/6e), en dehors d'un passif de 310 000 € pris en charge par la société absorbante.
Les droits de A dans B ont une valeur de : 3 000 000 € x 6/ 10 = 1 800 000 € et ceux de ses
coassociés de : 3 000 000 € x 4/10= 1 200 000 €.
La société A augmente provisoirement son capital de : 3 000 000 € x 1/3 = 1 000 000 € puis le
réduit à concurrence de 1 800 000 € x 1/3 = 600 000 €.
De sorte que l'augmentation effective ou définitive de capital « au résultat de la fusion »
s'élève seulement à : 1 200 000 € x 1/3 = 400 000 €.
La prime de fusion est égale, en examinant successivement la fraction de l'actif net apporté
correspondant aux droits des coassociés (1 200 000 €), puis celle correspondant aux droits de la société mère (1 800 000 €) à :
(1 200 000 € - 400 000 €) + (1 800 000 € - 300 000 €) = 2 300 000 €.
270
La liquidation des droits est effectuée comme suit :
1° régime de droit commun
280
Se reporter également au BOI-ENR-AVS-20-60-20.
Droit fixe de 500 € au titre des apports purs et simples (sauf application éventuelle du taux
visé au III de l'article 810 du CGI si les conditions en sont réunies).
Prise en charge du passif : droits de mutation sur 310 000 €, le taux variant selon la nature des
biens sur lesquels le passif est imputé (application éventuelle du taux prévu à l'article 683 bis du CGI).
Le droit fixe n'est pas perçu en présence de droits proportionnels ou progressifs supérieurs.
2° régime spécial des fusions
285
Droit fixe de 500 €.
Prise en charge du passif : exonération.
290
Remarque : Le procès-verbal de l'assemblée générale de la société absorbante
qui constate la « renonciation » ou réduction du capital provisoire (600 000 €) n'est passible que du droit fixe des actes innomés prévu à
l'article 680 du CGI.
c. Liquidation des droits en cas de fusion-allotissement
300
Cette méthode, moins favorable au regard des impôts sur le revenu, est plus rarement
utilisée.
310
Exemple : Reprenant les données de l'exemple cf. II-B-1-b §
270 en ce qui concerne la composition du patrimoine des sociétés absorbante et absorbée, cette dernière attribuera à A en partage partiel, des biens d'une valeur de : 3 000 000 € x 60/100 =
1 800 000 € et consentira un apport du surplus, soit 1 200 000 €.
On suppose que B impute la distribution des biens attribués à A en partage sur ses réserves
pour 1 800 000 €. La prime de fusion comptabilisée par A sera de : 1 200 000 € - 400 000 € = 800 000 € seulement, et la prise en charge de passif ne jouera que pour : 310 000 € x 6/10 = 186 000 €.
Liquidation des droits :
- régime de droit commun (BOI-ENR-AVS-20-60-20) :
Droit fixe de 500 € (sauf application éventuelle du taux prévu au III de
l'article 810 du CGI).
Prise en charge du passif : droits de mutation sur 186 000 € (droit fixe en principe non perçu,
CGI, art. 672).
- régime spécial des fusions :
Droit fixe de 500 €.
Lors de la capitalisation de la prime de fusion : droit fixe
(CGI, art. 812, I).
d. Absorption de la filiale détenue à 100% par la mère
315
Lorsque la société absorbante détient tous les titres de la société absorbée, la fusion
n’entraîne pas la création d’actions nouvelles de la société absorbante et ne se traduit donc pas par une augmentation de capital de la société absorbante.
Cette opération, définie au BOI-IS-FUS-10-20-10 au II-A §
30, n’en constitue pas moins une des opérations assimilées à une fusion par l’article 210-0 A du CGI.
Le régime spécial des fusions prévu à
l’article 816 du CGI lui est donc applicable.
2. Absorption de la société mère par la filiale
320
De même que dans l'hypothèse précédente (cf.
II-B-1-a § 210), l'opération d'absorption peut se réaliser selon deux techniques différentes.
Le plus fréquemment, la société participante consent un apport global dans lequel figurent
les titres de participation qu'avait émis la société absorbante. Cette dernière, recevant ainsi ses propres titres, les annule.
Dans cette forme d'absorption, la création par la société absorbante, d'un capital nouveau
correspondant à l'actif global apporté par la société absorbée, est partiellement compensée par une annulation de capital ancien.
Mais, en raison des difficultés d'ordre juridique qui peuvent apparaître lorsque les actions
d'apport nouvelles créées lors de la fusion ne sont pas entièrement assimilables aux actions anciennes comprises dans l'apport-fusion, une deuxième technique peut parfois être adoptée, bien que moins
favorable au regard des impôts sur le revenu. Dans cette formule, la société participante distribue au préalable entre ses membres les titres de participation et ne fait apport que du surplus de son
actif à la société absorbante qui n'opère alors aucune annulation de capital ancien.
a. Première technique : apport global
330
Exemple : Les données de l'exemple
I-B-1-b § 270 sont modifiées en supposant, d'une part, que la filiale B absorbe A et, d'autre part que l'actif de A comprend, outre la participation de
60 % dans B d'une valeur de 1 800 000 €, des biens divers évalués 1 320 000 €, soit un actif net global de 3 120 000 €, le passif pris en charge par B étant de 360 000 €.
B procédera à une création de capital nouveau pour : 3 120 000 € x 1/6 = 520 000 € et à une
réduction de capital ancien pour : 1 800 000 € x 1/6 = 300 000 € soit une augmentation effective de 220 000 €.
La prime de fusion ressort à 1 320 000 € - 220 000 € = 1 100 000 €.
Les droits d'enregistrement exigibles sont les suivants :
- régime de droit commun (BOI-ENR-AVS-20-60-20) :
Droit fixe de 500 € (sauf application éventuelle du taux prévu au III de
l'article 810 du CGI.
Prise en charge du passif : droits de mutation sur 360 000 €.
En principe, le droit fixe ne sera pas perçu
(CGI, art. 672).
- régime spécial :
Lors de la fusion : droit fixe de 500 €, prise en charge du passif : exonération.
Lors de la capitalisation de la prime de fusion : droit fixe de 500 €
(CGI, art. 812, I).
b. Deuxième technique : distribution préalable du portefeuille
340
Dans cette formule, la répartition préalable, par la société participante qui va être
absorbée, de son portefeuille de participation, est taxée comme un partage partiel.
En principe, lorsque les droits sociaux compris dans ce portefeuille constituent des acquêts
sociaux, il est perçu le droit ordinaire de partage, dans la mesure où le partage est pur et simple.
Toutefois, il appartient au service des impôts de rechercher, notamment dans ce cas,
l'origine et la nature des apports ayant donné lieu à la création des droits sociaux partagés afin de s'assurer que les opérations successives ne déguisent pas éventuellement une mutation d'immeuble
ou de fonds de commerce. | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-20-60-30-20 | https://bofip.impots.gouv.fr/bofip/3684-PGP.html/identifiant=BOI-ENR-AVS-20-60-30-20-20140210 | 2014-02-10 00:00:00 | fcbee37ef69b0e5791cb537c01204bcb5b12bfd8ff319e6778ee873c974f6f34 | [
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] |
Ce chapitre traite de la détermination et de la classification des revenus distribuées par les
sociétés exerçant tout ou partie de leur activité en France.
Il comporte quatre sections consacrés :
- à la définition et à la détermination des revenus distribués par les sociétés françaises
(section 1 - BOI-RPPM-RCM-10-20-10) ;
- aux distributions en cours de société sans modification du pacte social (section 2
- BOI-RPPM-RCM-10-20-20) ;
- aux revenus exceptionnels distribués en cours de société à la suite d'une modification du
pacte social (section 3 - BOI-RPPM-RCM-10-20-30) ;
- et aux distributions consécutives à la dissolution de la société ( section 4 -
BOI-RPPM-RCM-10-20-40). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-10-20 | https://bofip.impots.gouv.fr/bofip/3784-PGP.html/identifiant=BOI-RPPM-RCM-10-20-20120912 | 2012-09-12 00:00:00 | 16a182201ef25bdfebb9efda81a0259b65840dc5349ff3720c249038684f2a41 | [
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0.009706009179353714,
0.013162855990231037,
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] |
1
L'entreprise est en principe libre de sa gestion et les dépenses qu'elle engage pour son
fonctionnement constituent normalement des charges déductibles pour la détermination du résultat fiscal dès lors qu'elles satisfont aux conditions générales de déduction prévues par les dispositions
au 1 de l'article 39 du code général des impôts (CGI) et ne sont pas exclues par une disposition particulière.
Il faut notamment que ces dépenses soient exposées dans l'intérêt de l'exploitation ou dans le
cadre d'une gestion normale de l'entreprise.
10
Bien que l'administration ne soit pas autorisée à s'immiscer dans la gestion des entreprises,
elle peut cependant conformément à une jurisprudence constante du Conseil d'État, remettre en cause les dépenses qui ne se rattacheraient pas à une gestion normale ou n'auraient pas été exposées dans
l'intérêt direct de l'entreprise.
Tel est le cas notamment :
- de dépenses qui auraient bénéficié en fait à des dirigeants ou à certains membres du
personnel, sans pouvoir être considérées comme la contrepartie de services rendus ;
- de dépenses afférentes à des biens meubles ou immeubles non affectés à l'exploitation ;
- de certaines libéralités ou dépenses d'agrément dont le rapport avec l'objet de l'entreprise
ne serait pas établi.
Le présent chapitre sera consacré, à travers des exemples, aux diverses situations suivantes :
- frais et charges engagés dans l'intérêt de l'entreprise ou dans le cadre d'une gestion
normale (section 1, BOI-BIC-CHG-10-10-10) ;
- exclusion des frais et charges non engagés dans l'intérêt de l'entreprise ou dans le cadre
d'une gestion normale (section 2, BOI-BIC-CHG-10-10-20) ;
- frais et charges partiellement engagés dans l'intérêt de l'entreprise ou dans le cadre d'une
gestion normale (frais et charges dits « mixtes ») [section 3, BOI-BIC-CHG-10-10-30]. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-10-10 | https://bofip.impots.gouv.fr/bofip/3838-PGP.html/identifiant=BOI-BIC-CHG-10-10-20190123 | 2019-01-23 00:00:00 | d1b33b75d1b46554454873cb83282345bec576317755263d56b4d94e1231c2fd | [
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1
Pour les dépenses payées depuis le 1er septembre 2014, le taux du crédit d'impôt est,
sauf exception, de 30 % pour toutes les dépenses éligibles et cela, dès la première dépense réalisée. Corrélativement, la condition de réalisation des dépenses dans le cadre d'un « bouquet de
travaux » a été supprimée.
Cependant, conformément au 1° du B du II de
l'article
79 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, pour les dépenses payées en 2018 au titre de l'acquisition de chaudières à haute performance énergétique utilisant le fioul
comme source d'énergie, de matériaux d'isolation thermique des parois vitrées, de portes d'entrée donnant sur l'extérieur et de volets isolants, le crédit d'impôt ne s'applique au taux de 30 % qu'à la
condition que le contribuable puisse justifier de l'acceptation d'un devis et du versement d'un acompte avant le 1er janvier 2018.
Exemple : Un contribuable acquiert, dans son habitation
principale, une chaudière à haute performance énergétique utilisant le fioul comme source d'énergie. En décembre 2017, il accepte un devis et verse un acompte. Le paiement définitif de la dépense
intervient au cours de l'année 2018. Dans ce cadre, il bénéficiera au titre de l'année 2018 du crédit d’impôt au taux de 30 % sur le montant total de la dépense.
5
Par ailleurs, conformément au second alinéa du 5 de
l'article 200 quater du CGI, dans sa version issue de l'article 79 de la loi n° 2017-1837 du 30 décembre 2017 de
finances pour 2018, pour les dépenses d'acquisition de chaudières à très haute performance énergétique utilisant le fioul comme source d'énergie et de matériaux d'isolation thermique des parois
vitrées en remplacement de parois en simple vitrage, le taux du crédit d'impôt est de 15 % pour les dépenses payées :
- entre le 1er janvier et le 30 juin 2018 ;
Exemple : Un contribuable acquiert, dans son habitation
principale, une chaudière à très haute performance énergétique utilisant le fioul comme source d'énergie. Le paiement définitif de la dépense intervient en mai 2018 sans qu'il n'y ait eu d'acompte
versé avant le 1er janvier 2018. Dans ce cadre, il bénéficiera au titre de l'année 2018 du crédit d’impôt au taux de 15 % sur le montant total de la dépense.
- entre le 1er juillet et le 31 décembre 2018 à la condition que le
contribuable puisse justifier de l'acceptation d'un devis et du versement d'un acompte entre le 1er janvier et le 30 juin 2018.
Exemple : Un contribuable procède, dans son habitation principale,
au remplacement de ses parois vitrées en simple vitrage. En juin 2018, il accepte un devis et verse un acompte. Le paiement définitif de la dépense intervient en novembre 2018. Dans ce cadre, il
bénéficiera au titre de l'année 2018 du crédit d’impôt au taux de 15 % sur le montant total de la dépense.
10
Enfin, conformément aux deuxième et troisième alinéas du 5 de l'article 200
quater du CGI, le taux du crédit d'impôt est fixé, pour les dépenses payées à compter du 1er janvier 2019, à :
- 15 % pour les dépenses d'acquisition de matériaux d'isolation thermique des
parois vitrées en cas de remplacement de parois en simple vitrage ;
- 50 % pour les dépenses de dépose d'une cuve à fioul.
Remarque : Conformément au 4 bis de l'article 200 quater du
CGI, les dépenses de dépose d'une cuve à fioul ouvrent droit au crédit d'impôt sous condition de ressources. Pour plus de précisions, il convient de se reporter au
BOI-IR-RICI-280-20-30.
(20 à 100) | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-280-30-30 | https://bofip.impots.gouv.fr/bofip/3822-PGP.html/identifiant=BOI-IR-RICI-280-30-30-20190621 | 2019-06-21 00:00:00 | 0b6ee15a546c3038b90b09aaca268f982eaa8f5098ccb0f44d9346b86230167f | [
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null | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000020 | https://bofip.impots.gouv.fr/bofip/3876-PGP.html/identifiant=BOI-ANNX-000020-20140224 | 2014-02-24 00:00:00 | null | null |
L'Administration a été amenée, à diverses reprises, à fixer certains taux
d'amortissement particuliers, en accord généralement avec les organisations
professionnelles concernées.
Ces taux d'amortissement, supérieurs aux taux usuels, ont été retenus en raison
notamment de la nature des activités exercées ou de la nature de certains biens.
Les diverses solutions particulières en résultant sont exposées sous les trois
sous-sections suivantes :
Les solutions particulières admises dans les secteurs aéronautique, maritime, du
cinéma et des œuvres audiovisuelles (Sous-section
1- BOI-BIC-AMT-20-40-60-10) ;
les solutions particulières admises dans certains secteurs autres que les
secteurs aéronautique, maritime, du cinéma et des œuvres audiovisuelles
(Sous-section 2 -
BOI-BIC-AMT-20-40-60-20) ;
et les solutions particulières admises à l'égard de certains biens
(Sous-section 3-
BOI-BIC-AMT-20-40-60-30). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-40-60 | https://bofip.impots.gouv.fr/bofip/3922-PGP.html/identifiant=BOI-BIC-AMT-20-40-60-20120912 | 2012-09-12 00:00:00 | 1278731b46c5882cda6f8f9a9b3c9efae32500c4302e13ee5bc46a334ca6c1bd | [
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] |
Foyer
Nombre de personnes à charge
L'un des membres du foyer est-il handicapé
Plafond annuel des intérêts éligibles
Personne seule
0
3750
OUI
7500
1
4250
Oui
8000
2
4750
OUI
8500
3
5250
OUI
9000
Couple soumis à imposition commune
0
7500
OUI
15000
1
8000
OUI
15500
2
8500
OUI
16000
3
9000
OUI
16500 | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000023 | https://bofip.impots.gouv.fr/bofip/3900-PGP.html/identifiant=BOI-ANNX-000023-20140929 | 2014-09-29 00:00:00 | 30cff969914fbc488e30659c3f89727bce273721006cfca0f95c30cd704d9703 | [
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] |
1
Les réductions de la base d'imposition de la cotisation foncière des entreprises (CFE) sont
susceptibles de concerner :
- les artisans et assimilés (batellerie artisanale), conformément au 2° du I de
l'article 1468 du code général des impôts (CGI) (section 1, BOI-IF-CFE-20-30-10) ;
- les coopératives agricoles, les unions de coopératives, les sociétés d'intérêt collectif agricole (SICA) et les
coopératives d'utilisation de matériel agricole (CUMA), qui bénéficient des abattements et réductions de plein droit, conformément au 1° du I de
l'article 1468 du CGI (section 2, BOI-IF-CFE-20-30-20).
10
Par ailleurs :
- les bases imposables des établissements situés en Corse, conformément à
l'article 1472 A ter du CGI, sont affectées d'un coefficient de 0,75 (section 4,
BOI-IF-CFE-20-30-40) ;
- en cas de création d'établissement, la base est réduite de moitié la première année
d'imposition, conformément au II de l'article 1478 du CGI (section 5, BOI-IF-CFE-20-30-50) ;
- la valeur locative imposable est, pour les entreprises saisonnières, réduite
proportionnellement à la durée de la période de l'année au cours de laquelle elles n'exercent pas leur activité, conformément au V de
l'article 1478 du CGI (section 6, BOI-IF-CFE-20-30-60).
20
Enfin, en vertu du 4° du I de
l'article 1468 du CGI, la base de la CFE est réduite pour les mutuelles et unions régies par le code de la mutualité et les
institutions de prévoyance régies par le titre III du livre IX du code de la sécurité sociale (CSS, art. L. 931-1 et
suiv.) :
- de 60 % pour l'imposition établie au titre de 2013 ;
- de 40 % pour l'imposition établie au titre de 2014.
Il est admis que les groupements de moyens des mutuelles et des institutions de prévoyance
bénéficient également de l'entrée progressive en fiscalité dans les mêmes conditions que celles retenues pour leurs membres.
30
Jusqu'au 31 décembre 2016, sous réserve d'une délibération non rapportée des communes et de
leurs établissements publics de coopération intercommunale (EPCI) dotés d'une fiscalité propre prise en application de
l'article 1469 A quater du CGI, les diffuseurs de presse pouvaient bénéficier d'un abattement facultatif.
L'article
67 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 prive d'effet, à compter du 1er janvier 2017, les délibérations des communes et de leurs EPCI dotés d'une fiscalité
propre prises en application de l'article 1469 A quater du CGI. Pour prendre connaissance des commentaires antérieurs, il convient de se reporter au BOI-IF-CFE-20-30-30
dans sa version publiée au 16 juillet 2014. | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE-20-30 | https://bofip.impots.gouv.fr/bofip/3939-PGP.html/identifiant=BOI-IF-CFE-20-30-20170301 | 2017-03-01 00:00:00 | 6a6761b2fe1b042089ede3985ad58274deabf67f7756d0406e8837cc08efb28d | [
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] |
Les commentaires exprimés dans ce document, relatifs à la prime pour l'emploi (PPE), ne trouvent
plus à s'appliquer à compter de l'imposition des revenus de 2015, compte tenu des dispositions de
l'article 28 de
la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 qui abroge l'article 200 sexies du code
général des impôts (CGI).
Ils sont retirés à compter de la date de publication de la présente version.
Le dispositif de la PPE reste applicable en 2015 pour l'imposition des revenus de 2014. La prime
pour l'emploi due au titre des revenus perçus en 2014 reste donc attribuée en 2015 dans les conditions de droit commun (CGI, art. 200 sexies).
Pour prendre connaissance des commentaires applicables pour la dernière fois en 2015 au titre
des revenus 2014, consultez la version précédente dans l'onglet « Versions Publiées Du Document ».
Attention : les liens cités par ce document vers les autres documents de la base ne sont pas versionnés,
c'est-à-dire qu'ils renvoient vers la dernière version publiée du document ciblé. L'onglet « Versions Publiées Du Document » vous permet de consulter la doctrine en vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-310-20 | https://bofip.impots.gouv.fr/bofip/3940-PGP.html/identifiant=BOI-IR-RICI-310-20-20150515 | 2015-05-15 00:00:00 | 2d9adc93acafe1367d9d04699fc7a2af1cf9157fed43fa2b1e14e4909f3622f3 | [
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] |
1
Les articles 29 et
30 du code général des impôts (CGI) prévoient que le revenu brut des immeubles ou parties d'immeubles donnés en location est
constitué par la somme :
- des loyers ou fermages (chapitre1, cf. BOI-RFPI-BASE-10-10) ;
- de la valeur locative des immeubles dont le propriétaire se réserve la jouissance, des
dépenses mises par convention à la charge du locataire, ainsi que des subventions et indemnités destinées à financer des charges déductibles (chapitre 2, cf.
BOI-RFPI-BASE-10-20).
10
La construction sur sol d'autrui ainsi que les loyers et les prestations de toute nature qui
constituent le prix d'un bail à construction ou à réhabilitation sont également compris, aux termes des articles 33 bis et
33 quinquies du CGI, dans les revenus bruts fonciers : Construction sur sol d'autrui, bail à construction et bail à
réhabilitation (chapitre 3, cf. BOI-RFPI-BASE-10-30). | Bulletin officiel des finances publiques - impôts | BOI-RFPI-BASE-10 | https://bofip.impots.gouv.fr/bofip/4139-PGP.html/identifiant=BOI-RFPI-BASE-10-20120912 | 2012-09-12 00:00:00 | b983e8628a969a19c278c1f43e9276d30ee3601062540620d8289ced749a63d7 | [
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1
Diverses exonérations temporaires de taxe foncière sur les propriétés non bâties sont prévues,
dans l'intérêt de l'agriculture, de l'article 1395 du code général des impôts (CGI) à
l'article 1395 H du CGI.
La plupart de ces exonérations sont de plein droit mais certaines sont subordonnées à une
délibération des collectivités territoriales concernées.
10
Le présent chapitre comprend deux sections :
- les exonérations temporaires de plein droit (section 1,
BOI-IF-TFNB-10-50-10) ;
- les exonérations sur délibération des collectivités territoriales (section 2,
BOI-IF-TFNB-10-50-20). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-10-50 | https://bofip.impots.gouv.fr/bofip/4157-PGP.html/identifiant=BOI-IF-TFNB-10-50-20190626 | 2019-06-26 00:00:00 | f4be1a70cee84e052d9e2d2958ecc40b7db9504bd46cd103005bee1bc50dee18 | [
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] |
1
L'article
91 de la loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004 codifié principalement aux articles 208 D du code général
des impôts (CGI) et 163 quinquies C bis du CGI, a défini le statut juridique et fiscal des sociétés
unipersonnelles d'investissement à risque (SUIR).
La SUIR est un véhicule juridique spécifiquement adapté aux investisseurs dits « providentiels »
(ou « business angels ») qui apportent des capitaux et leur expérience professionnelle à des entreprises en création, sans toutefois participer à leur gestion.
Cette société bénéficie, sous certaines conditions, d'une exonération d'impôt sur les sociétés
jusqu'à la clôture du dixième exercice suivant celui de sa création.
Son associé unique, personne physique et souscripteur initial, est exonéré d'impôt sur le revenu
à raison des distributions effectuées par la société et prélevées sur ses bénéfices exonérés.
10
Par ailleurs, le E du II de
l'article
38 de la loi de finances pour 2005 et les II et III de
l'article
81 de la loi de finances pour 2006 ont aménagé le statut juridique de la SUIR, afin respectivement :
- de le mettre en conformité avec le droit communautaire et d'accompagner la réforme des marchés
boursiers d' Euronext intervenue le 21 février 2005 ;
- d'assouplir les conditions d'investissement de la SUIR et de son associé unique dans le
capital des entreprises en création et d'encadrer l'exonération d'impôt sur le revenu dont bénéficie cet associé.
20
Enfin, le III de
l'article 208 D du CGI, dans sa rédaction issue de
l'article
34 de la loi n° 2008-776 du 4 août 2008, prévoit que l'exonération d'impôt sur les sociétés prévue en faveur des SUIR ne bénéficie qu'aux sociétés créées avant le 1er juillet 2008.
Par suite :
- les SUIR créées depuis le 1er janvier 2004 et avant le 1er juillet 2008 bénéficient, à
condition de respecter le statut juridique défini par l'article 208 D du CGI, d'une exonération temporaire d'impôt sur les sociétés. L'associé unique de ces sociétés, personne physique, est quant à
lui exonéré d'impôt sur le revenu à raison des distributions prélevées sur les bénéfices exonérés de la SUIR ;
- les SUIR créées à compter du 1er juillet 2008 ne bénéficient plus de l'exonération prévue
par l'article 208 D du CGI et sont soumises à l'impôt sur les sociétés dans les conditions de droit commun. Corrélativement, l'associé unique d'une SUIR est soumis au régime de droit commun à raison
des distributions effectuées par celle-ci.
30
Une SUIR créée avant le 1er juillet 2008, qui répond à un statut juridique spécifique,
bénéficie d'une exonération temporaire d'impôt sur les sociétés.
Par ailleurs, son associé unique, personne physique, est quant à lui exonéré d'impôt sur le
revenu à raison des distributions prélevées sur les bénéfices exonérés de la SUIR.
I. Statut juridique des SUIR
A. Forme juridique et objet social
1. Forme juridique des SUIR
40
Les SUIR doivent obligatoirement être créées sous la forme juridique d'une société par actions
simplifiée à associé unique (SASU), cet associé unique étant nécessairement une personne physique.
Il ne peut être dérogé à la condition d'unicité de l'associé qu'en cas de décès de l'associé
initial et uniquement au bénéfice des associés héritiers directs de celui-ci.
2. Exclusivité de l'objet social
a. Principe
50
Les SUIR ont un objet social exclusif qui est la souscription en numéraire au capital initial
ou aux augmentations de capital de sociétés dénommées ci-après « sociétés cibles » (CGI, art. 208 D, I-1).
L'actif d'une SUIR est donc exclusivement composé d'actions ou de parts sociales souscrites
lors de la constitution d'une société ou à l'occasion d'une augmentation de son capital.
La souscription de ces actions ou parts doit se faire uniquement par des versements en
numéraire.
60
La condition relative à l'exclusivité de l'objet social doit être respectée par la société
depuis sa création et de façon constante tout au long de chacun des exercices au cours desquels elle bénéficie du régime des SUIR.
Cette disposition exclut donc toute possibilité de transformation de sociétés déjà existantes
en SUIR.
70
En outre, la condition relative à l'exclusivité de l'objet social est remplie lorsque la SUIR
détient au moins 95 % de son actif brut comptable en actions ou parts de sociétés cibles et, dans une certaine limite, en avances en compte courant effectuées à ces mêmes sociétés (cf.
I-A-2-b-1° § 100 à 110).
80
Remarque : Règles particulières de calcul de la proportion d'investissement de
95 % en cas d'échange de titres.
En cas d'échange de titres, ceux reçus ne sont pas, par définition, éligibles à la proportion
d'investissement de 95% précédemment mentionnée.
Ces titres, à l'exception de ceux reçus dans le cadre d'un apport de titres à une société, sont
toutefois réputés éligibles à cette proportion d'investissement de 95 %, pour leur valeur d'inscription à l'actif de la SUIR, pendant une durée de deux ans à compter de l'échange. Lorsque les titres
reçus en échange sont assortis d'une clause de conservation, ils sont pris en compte dans le calcul de la proportion d'investissement pendant deux ans minimum ou, en cas de dépassement de ce délai,
jusqu'à la fin de la période pendant laquelle la SUIR s'est engagée à conserver les titres à son actif.
Cette règle s'applique que les titres reçus en échange soient ceux d'une société cible ou non.
b. Dérogations
90
Le 4 du I de l'article
208 D du CGI prévoit deux exceptions à l'objet social exclusif de la SUIR :
- les avances en compte courant consenties à des sociétés cibles ;
- la détention d'autres actifs dans une certaine limite.
1° Les avances en compte courant sont éligibles sous certaines conditions
100
Les avances en compte courant, consenties à des sociétés cibles au capital desquelles la SUIR
a souscrit, sont également prises en compte pour l'appréciation de la proportion d'investissement de 95 %, dans la limite de 15 % de l'actif brut comptable de la SUIR et au maximum pour la durée de
l'investissement de la SUIR dans le capital de la société concernée.
110
Lorsqu'une SUIR, préalablement à la souscription d'actions ou de parts sociales, procède à des
avances de trésorerie à des sociétés cibles, ces avances sont prises en compte dans la proportion d'investissement de 95 %, sous les mêmes conditions que les avances en compte courant et sous la
réserve que la SUIR souscrive, avant la fin de l'exercice considéré, au capital de la société concernée.
2° Les autres actifs autorisés
120
La SUIR peut détenir d'autres actifs, et notamment des liquidités, à hauteur de 5 % maximum.
Ces actifs ne sont toutefois pas pris en compte pour l'appréciation de la proportion d'investissement de 95 %.
130
En cas de cession de titres de sociétés cibles ou de remboursement d'avances en compte
courant, le montant de la cession ou du remboursement, non réinvesti dans d'autres actifs, n'est pas pris en compte pour le calcul de la limite de 5 % pendant une durée de deux ans à compter de la
cession ou du remboursement.
Les sommes non réinvesties s'entendent des sommes maintenues au crédit d'un compte bancaire de
la société.
Dans le délai de deux ans, ces sommes doivent être :
- réinvesties dans des sociétés cibles ;
- distribuées à l'associé unique ;
- ou, le cas échéant, employées au remboursement des emprunts bancaires, des avances faites à
la SUIR par l'associé ou au remboursement des actions de l'associé unique dans le cadre d'une réduction de capital.
B. L'actif des SUIR
1. Caractéristiques des sociétés cibles
140
L'actif brut comptable de la SUIR doit être composé, à concurrence de 95 % au moins,
d'actions, de parts sociales de sociétés cibles, et, dans la limite de 15 % de cet actif, d'avances en compte courant à ces mêmes sociétés, c'est-à-dire répondant aux conditions cumulatives suivantes
(CGI, art. 208 D, I).
a. Les conditions tenant au lieu du siège social des « sociétés cibles » et à la nature de leurs titres
150
Les sociétés doivent avoir leur siège dans un État de l'Union européenne ou dans un autre État
partie à l'accord sur l'Espace économique européen (EEE) et ayant conclu avec la France une convention d'assistance administrative afin de lutter contre la fraude ou l'évasion fiscale, et leurs titres
ne doivent pas être admis à la négociation sur un marché réglementé ou organisé français ou étranger.
(160)
170
Pour être éligibles à la proportion de 95 %, les titres inscrits à l'actif de la SUIR doivent
être émis par des sociétés non cotées et établies dans un État de l'Union européenne ou d'un État partie à l'accord sur l'Espace économique européen (EEE), à l'exception du Liechtenstein.
Une société non cotée s'entend d'une société dont les titres ne sont pas admis aux
négociations :
- sur un marché réglementé français ou étranger, pour les actions de sociétés acquises entre
le 1er janvier 2004 et le 21 février 2005 (date de suppression en France du nouveau marché) ;
- sur un marché réglementé ou organisé français ou étranger, pour les actions de société
acquises depuis le 21 février 2005 (E du II de
l'article
38 de la loi de finances pour 2005). En France, les titres acquis sur Eurolist, Alternext et le marché libre ne sont pas éligibles à la proportion de 95 %.
180
Cette condition doit être respectée lors de la souscription des titres et, en principe,
pendant toute la durée de détention des titres par la SUIR.
Toutefois, lorsque les titres d'une société détenus par une SUIR et précédemment pris en
compte dans la proportion d'investissement de 95 % sont admis à la cotation sur un marché réglementé ou organisé français ou étranger, ils demeurent éligibles à ce quota pendant une durée de cinq ans
à compter de leur admission.
b. Les « sociétés cibles » doivent exercer une activité mentionnée à l'article 34 du CGI
190
Les sociétés cibles doivent exercer une activité industrielle, commerciale ou artisanale au
sens de l'article 34 du CGI. Sont ainsi notamment exclus de l'actif éligible des SUIR, les titres émis par des sociétés ayant une
activité de nature agricole, non commerciale ou commerciale au sens de l'article 35 du CGI, et les titres de sociétés holding. En
revanche, une SUIR peut souscrire au capital d'une société exerçant une activité financière.
c. Les « sociétés cibles » doivent être soumises à l'impôt sur les sociétés dans les conditions de droit commun ou y
seraient soumises dans les mêmes conditions si l'activité était exercée en France
200
Sont considérées comme remplissant cette condition, les sociétés qui entrent dans le champ
d'application de l'impôt sur les sociétés de plein droit ou sur option et qui n'en sont pas exonérées totalement ou partiellement de façon permanente par une disposition particulière
(BOI-IS-CHAMP-30-50-10 au II-A-2-a-1°-d° § 470 à 490).
Une SUIR peut donc, par exemple, souscrire au capital de jeunes entreprises innovantes créées
par la loi de finances pour
2004, de sociétés nouvelles ou de sociétés créées pour reprendre une entreprise en difficulté, y compris pendant la période d'application de l'exonération d'impôt sur les sociétés propre à ces
entreprises.
d. Les « sociétés cibles » doivent avoir été créées depuis moins de cinq ans à la date de la première souscription par la
SUIR
210
La société au capital duquel la SUIR souscrit pour la première fois doit avoir été créée
depuis moins de cinq ans pour que ses titres soient éligibles à la proportion d'investissement de 95 %.
Il s'ensuit que la SUIR pourra procéder à de nouvelles souscriptions dans une société créée
depuis plus de cinq ans dès lors qu'elle aura déjà souscrit une première fois au capital de cette société avant que celle-ci n'ait atteint sa cinquième année.
Sur les conditions d'investissement dans les sociétés cibles, cf.
I-B-2 § 260 à 290.
e. Les « sociétés cibles » doivent être nouvelles ou créées pour la reprise de l'activité d'une entreprise en difficultés
220
Sont considérées comme remplissant cette condition, les sociétés constituées :
- dans le cadre d'une activité nouvelle au sens de
l'article 44 sexies du CGI, ce qui exclut les entreprises créées dans le cadre d'une concentration, d'une restructuration
ou d'une extension d'activités préexistantes ou qui reprennent de telles activités ;
- ou pour reprendre l'activité d'une entreprise pour laquelle est intervenu, soit un jugement
ordonnant sa cession en application de l'article L. 631-22 du code de commerce, en l'absence de tout plan de sauvegarde ou de
redressement judiciaire, soit un jugement prononçant sa liquidation judiciaire.
f. Les « sociétés cibles » doivent être détenues majoritairement par des personnes physiques ou par des personnes morales
détenues majoritairement par des personnes physiques
230
Un seul niveau d'interposition par des sociétés est autorisé pour calculer la condition de
détention majoritaire par des personnes physiques.
240
La participation de la SUIR dans le capital de la société cible est prise en compte pour
l'appréciation de cette condition de détention par des personnes physiques.
250
Exemple : Soit la société E, cible d'une SUIR, détenue par une personne physique
A, une personne morale B détenue à 60% par une personne physique C et une autre personne morale D détenue à 70% par d'autres personnes morales :
Le pourcentage de détention du capital social de la société E par des personnes physiques ou par
des personnes morales majoritairement détenues par des personnes physiques s'élève à 40 % + 35 %, soit 75 % (avant prise en compte de la participation de la SUIR).
2. Conditions d'investissement dans les sociétés cibles
a. Niveau de participation de la SUIR dans les sociétés cibles
260
Une SUIR doit nécessairement détenir au moins 5 % des droits financiers et au plus 20 % des
droits financiers et des droits de vote des sociétés cibles dans lesquelles elle investit (CGI, art. 208 D, I-1).
A compter du 1er janvier 2006, le seuil minimum de détention de 5 % est supprimé et le seuil
maximum passe de 20 % à 30 % (II de
l'article
81 de la loi de finances pour 2006).
b. Conditions diverses
1° Limitation de la participation de l'associé de la SUIR dans le capital des sociétés cibles
270
L'associé unique d'une SUIR, son conjoint et leurs ascendants et descendants doivent détenir
ensemble, directement ou indirectement par l'intermédiaire d'une personne interposée, moins de 25 % des droits financiers et des droits de vote des sociétés cibles et ce, de manière continue, depuis
leur création (CGI, art. 208 D, I-3).
A compter du 1er janvier 2006, le seuil maximum de détention par l'associé unique d'une SUIR
avec son groupe familial dans les sociétés cibles est porté de moins de 25 % à 30 % au plus (II de
l'article
81 de la loi de finances pour 2006).
280
Remarque : La détention indirecte s'entend notamment de la participation
détenue par l'intermédiaire de la SUIR.
2° Limitation de la participation de l'associé de la SUIR dans la gestion des sociétés cibles
290
Conformément au 3 du I de
l'article 208 D du CGI, l'associé unique d'une SUIR, son conjoint et leurs ascendants et descendants ne doivent pas exercer
dans des sociétés cibles l'une des fonctions de direction retenues au 1° de l'article 885 O bis du CGI pour la
qualification de biens professionnels à l'impôt de solidarité sur la fortune (ISF). Il s'agit notamment des fonctions de gérant d'une SARL ou d'une société en commandite par actions (SCA), de
président-directeur général, de président du conseil de surveillance ou de membre du directoire d'une société par actions.
II. Régime fiscal des SUIR créées avant le 1er juillet 2008 au regard de l'impôt sur les sociétés
300
Les SUIR créées avant le 1er juillet 2008 qui fonctionnent conformément à leur statut
juridique bénéficient, en application du I de l'article 208 D du CGI, d'une exonération temporaire d'impôt sur les sociétés.
A. Portée de l'exonération d'impôt sur les sociétés
310
L'exonération d'impôt sur les sociétés dont bénéficient les SUIR créées avant le 1er juillet
2008 porte sur l'ensemble des bénéfices qu'elles réalisent, lesquels comprennent les produits et les plus-values nettes de cession de titres figurant à leur actif.
320
Cette exonération d'impôt sur les sociétés est toutefois temporaire. Elle s'applique jusqu'à
la clôture du dixième exercice suivant celui de la création de la SUIR.
Dans les mêmes conditions qu'en matière d'impôt sur les sociétés, la SUIR est également
exonérée de l'imposition forfaitaire annuelle (IFA) mentionnée à l'article 223 septies du CGI
(BOI-IS-AUT-40).
B. Perte de l'exonération d'impôt sur les sociétés
330
La SUIR créée avant le 1er juillet 2008 perd le bénéfice de l'exonération d'impôt sur les
sociétés :
- à l'expiration du dixième exercice suivant celui de sa création, la société n'est plus une
SUIR et devient alors soumise à l'impôt sur les sociétés dans les conditions de droit commun ;
- en cas de non-respect de l'une des conditions attachées au statut juridique des SUIR. Dans
cette hypothèse, la perte du régime d'exonération d'impôt sur les sociétés est définitive et la SUIR est alors soumise à l'impôt sur les sociétés dans les conditions de droit commun sur la totalité
des bénéfices réalisés au titre de l'exercice au cours duquel cet événement intervient et des exercices suivants. En revanche, le non-respect du régime juridique de la SUIR n'a pas d'effet rétroactif,
la SUIR conserve son régime d'exonération d'impôt sur les sociétés pour les exercices passés (CGI, art. 208 D, II al.1).
340
En cas de décès de l'associé initial, l'exonération d'impôt sur les sociétés est maintenue
lorsque seule la condition tenant à l'unicité de l'associé n'est plus vérifiée. Dans cette hypothèse, la société continue à bénéficier du régime fiscal des SUIR jusqu'à la clôture du dixième exercice
suivant celui de sa création (CGI, art. 208 D, II al. 2), sous réserve que toutes les autres conditions prévues pour
bénéficier du statut juridique de SUIR soient par ailleurs remplies.
III. Régime fiscal de l'associé unique personne physique d'une SUIR créée avant le 1er juillet 2008
A. Régime fiscal applicable aux distributions effectuées par la SUIR
1. L'actionnaire est une personne physique résidente
350
Le régime fiscal des distributions effectuées par une SUIR, lorsque l'actionnaire est une
personne physique résidente en France est examinée au regard de l'impôt sur le revenu et des prélèvements sociaux au sein du BOI-RPPM-PSOC auquel il convient de se reporter.
2. L'actionnaire est une personne physique non résidente
360
Les précisions relatives au régime fiscal des distributions effectuées par une SUIR
(exonérée d'impôt sur les sociétés en application de l'article 208 D du CGI) lorsque l'actionnaire est une personne physique
non-résidente, sont présentées au BOI-RPPM-RCM.
B. Régime fiscal applicable aux cessions d'actions de la SUIR
370
Le régime fiscal applicable, en matière d'impôt sur le revenu, aux plus-values sur cessions
d'actions d'une SUIR réalisée par son associé unique, est présenté au BOI-RPPM-PVBMI.
C. Non-cumul avec d'autres avantages fiscaux
380
Les règles relatives au non-cumul du régime fiscal des SUIR avec certaines dispositions
fiscales spécifiques existantes en matière d'impôt sur le revenu, sont présentées au BOI-IR-RICI.
390
Concernant l'absence d'inscription possible des actions de SUIR dans un plan d'épargne en
actions (PEA), BOI-RPPM-RCM-40-50.
IV. Obligations déclaratives
400
Les SUIR sont tenues de souscrire au titre de chaque exercice la déclaration de résultats
n° 2065 (CERFA n° 11084), disponible en ligne dans la
rubrique de recherche de formulaires du site
www.impots.gouv.fr et ses annexes dans les conditions de droit commun (BOI-IS-DECLA-10-10-10).
410
Parmi les documents joints à leur déclaration de résultats, les SUIR intègrent également un
état permettant d'apprécier le respect de la proportion d'investissement de 95 %.
Cet état, établi sur papier libre, mentionne, pour chacune des sociétés dans lesquelles la
SUIR détient à la date de clôture, ou a détenu au cours de l'exercice, des actions ou parts sociales :
- la dénomination sociale de la société, l'adresse de son siège social, et sa date de
création ;
- les dates, nombres de titres et montants de chacune des souscriptions en numéraire
effectuées ou, lorsque les titres ont été reçus en échange dans le cadre d'une opération d'offre publique, de fusion, de scission, la date de l'échange, le nombre de titres reçus en échange et la
valeur d'inscription de ces titres à l'actif ;
- le nombre de titres cédés en cours d'exercice et le montant des cessions ;
- le pourcentage de détention dans le capital de la société, en droits financiers et droits
de vote, à l'ouverture et à la clôture de l'exercice ;
- le montant brut des avances en compte courant consenties à ces sociétés.
Cet état mentionne également la nature et le montant des actifs non éligibles à la
proportion d'investissement de 95 %, ainsi que leur proportion dans l'actif brut comptable de la SUIR, avant et après prise en compte des sommes reçues lors de la cession des actions de sociétés
cibles et du remboursement des avances en compte courant dans ces mêmes sociétés et maintenues au crédit d'un compte bancaire de la société. Ces éléments permettent d'apprécier la limite de 5 % de
l'actif brut comptable de la SUIR en actifs non éligibles.
420
Les SUIR souscrivent dans les conditions habituelles la déclaration n° 2777
(CERFA n° 10024), disponible en ligne dans la rubrique de
recherche de formulaires sur le site
www.impots.gouv.fr, pour le paiement des prélèvements sociaux et, le cas échéant, de la retenue à la source prévue au 2 de
l'article 119 bis du CGI.
430
Les SUIR délivrent à leur associé unique un état des revenus distribués prélevés sur des
bénéfices exonérés d'impôt sur les sociétés, au plus tard le 16 février de l'année civile suivant celle au cours de laquelle ces sommes ont été mises en paiement.
L'associé unique de la SUIR conserve l'état individuel établi par la SUIR des revenus
distribués prélevés sur des bénéfices exonérés d'impôt sur les sociétés, jusqu'à la fin de la troisième année qui suit celle au titre de laquelle il a bénéficié de l'exonération.
Cet état permet à l'associé unique de justifier auprès de l'administration fiscale, sur la
demande de celle-ci, de la non-imposition des revenus perçus de la SUIR.
440
A compter de l'exercice au titre duquel la SUIR (créée avant le 1er juillet 2008) devient
soumise à l'impôt sur les sociétés (c'est-à-dire à l'expiration du onzième exercice ou en cas de non-respect de l'une des conditions attachées au statut juridique de la SUIR), elle doit joindre, à sa
déclaration de résultats, un état de suivi des bénéfices et des réserves distribuables pour lesquels l'associé peut encore prétendre au bénéfice de l'exonération d'impôt sur le revenu.
Cet état de suivi est transmis tant que les résultats exonérés d'impôt sur les sociétés
distribuables n'ont pas été effectivement distribués à l'associé unique. | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-50-30 | https://bofip.impots.gouv.fr/bofip/4236-PGP.html/identifiant=BOI-IS-CHAMP-50-30-20130318 | 2013-03-18 00:00:00 | 5565f22ffe0272abc7581f7892a839f76c1ca97d45665336d13466a9f8c397b0 | [
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] |
I. Exonérations d'impôts locaux corrélées à l’exonération d'impôt sur les sociétés
1
Les sociétés qui bénéficient de l’exonération d'impôt sur les sociétés prévue à
l’article 44 septies du code général des impôts (CGI) peuvent bénéficier, sous réserve des conditions propres aux
régimes concernés :
- en matière de cotisation foncière des entreprises, de l'exonération prévue à
l’article 1464 B du CGI (BOI-IF-CFE-10-30-40-10) ;
- en matière de cotisation sur la valeur ajoutée des entreprises, de l'exonération prévue à
l'article 1586 nonies du CGI (BOI-CVAE-CHAMP-20) ;
- en matière de taxe foncière sur les propriétés bâties, de l'exonération prévue à
l’article 1383 A du CGI (BOI-IF-TFB-10-170-10) ;
- en matière de taxe pour frais de chambres de commerce et d’industrie, de l'exonération
prévue à l’article 1602 A du CGI (BOI-IF-AUT-10 au I-B-4 § 240 à
270).
II. Articulation de l'exonération avec celle applicable en zone franche urbaine - territoire entrepreneur (ZFU-TE)
10
Conformément au 2 du VII de
l’article 44 septies du CGI, lorsqu’elle répond aux conditions requises pour bénéficier des dispositions du régime prévu
à l’article 44 octies A du CGI (exonération temporaire d'impôt sur les bénéfices en faveur des entreprises implantées
en ZFU-TE) et du régime prévu à l’article 44 septies du CGI, la société peut opter pour ce dernier régime dans les six mois suivant celui du début d’activité. Cette option est irrévocable.
Par conséquent, en l’absence d’option pour le régime prévu par l’article 44 septies du CGI
dans le délai légal par la société nouvelle créée pour la reprise, c’est le régime prévu à l’article 44 octies A du CGI qui s’applique de plein droit, sans possibilité pour la société de revenir sur
son choix.
(20 à 120) | Bulletin officiel des finances publiques - impôts | BOI-IS-GEO-20-10-40 | https://bofip.impots.gouv.fr/bofip/4483-PGP.html/identifiant=BOI-IS-GEO-20-10-40-20150603 | 2015-06-03 00:00:00 | b2ed8d4b59f4af42e7c2273dc4e8a9277b2aa06b15276285869119000ec5f3ea | [
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] |
Les constructions et aménagements qu'une
entreprise possède sans être propriétaire du sol sont amortissables sous
certaines conditions et limites.
Avant d'examiner la limitation édictée par
l'article
39 D du
Code
Général
des
Impôts
(CGI), il convient d'évoquer les conditions liées aux constructions et
aménagements susceptibles d'être amortis.
I. Conditions liées aux biens amortissables
Pour être susceptibles d'être amortis, les
constructions et aménagements édifiés par une entreprise sur sol d'autrui
doivent être inscrits à l'actif du bilan et correspondre à une gestion
commerciale normale.
A. L'inscription des constructions et aménagements à l'actif de l'entreprise
qui édifie sur sol d'autrui
1
L'entreprise qui édifie des constructions ou
aménagements sur le sol d'autrui doit en porter le prix de revient à l'actif de
ses bilans, alors même que ses droits sur ces constructions ou aménagements ne
sont pas ceux d'un propriétaire
(CE,
arrêt du 7 février 1979, req. n°
08475,
RJ n° Il, p. 12). L'entreprise ne peut donc déduire immédiatement de telles
dépenses et, après inscription à son actif, elle ne peut que pratiquer un
amortissement dont le taux tienne compte de leur durée normale d'utilisation.
Les améliorations apportées aux locaux loués par
le locataire en dehors de ses obligations contractuelles ne constituent pas, au
sens de
l'article
23-3 du décret modifié n° 53-960 du 30 septembre 1953, un facteur
d'augmentation de la valeur locative en cas de renouvellement du bail,
lorsqu'elles n'ont pas été prises en charge par le bailleur directement ou
indirectement notamment par l'acceptation d'un loyer réduit.
Bien qu'elles s'incorporent à la propriété du
bailleur au fur et à mesure des travaux, ces améliorations donnent naissance, au
profit du locataire, à un élément incorporel dont le prix de revient ne peut
être retranché de ses résultats imposables que sous la forme d'un amortissement
sur la durée normale d'utilisation des biens correspondants.
En revanche, les travaux de remplacement de
clôtures incombant à l'occupant aux termes du contrat de bail constituent une
charge immédiatement déductible lorsqu'ils ont pour seul objet de pourvoir à
l'entretien des clôtures.
Bien entendu, dans le cas contraire et si le
preneur est tenu de remettre gratuitement au bailleur les clôtures dans l'état
où elles se trouvent en fin de bail, la propriété des travaux réalisés par le
locataire est acquise au bailleur au fur et à mesure de leur réalisation en
vertu du droit d'accession prévu à
l'article
555 du code civil. La valeur d'actif correspondante a, pour le preneur, le
caractère d'un droit incorporel de jouissance ne pouvant faire l'objet que d'un
amortissement financier, selon le mode linéaire, réparti sur la durée
d'utilisation des aménagements réalisés.
B. Les travaux de construction et d'aménagement doivent être réalisés dans le
cadre d'une gestion commerciale normale
10
Principalement dans le cas où il existe une
communauté d'intérêts entre le preneur et le bailleur, et notamment lorsque le
contrat de bail comprend une clause de retour gratuit à ce dernier,
l'amortissement des travaux ne sera admis que si ceux-ci ont été engagés dans
l'intérêt de l'entreprise et ne constituent pas une libéralité envers le
bailleur.
Pour l'application de ce principe, le Conseil
d'État a rendu, entre autres, les arrêts suivants :
- des travaux effectués par une société peu de
temps avant la fin du bail, sur des immeubles que lui donne en location son
principal associé et qui doivent revenir gratuitement à ce dernier à la fin du
bail, ne sont pas étrangers à une gestion commerciale normale dès lors qu'ils
ont pour but de mieux adapter les locaux loués aux besoins de l'entreprise et,
qu'en outre, la société est assurée d'obtenir le renouvellement du bail et de
bénéficier d'un loyer modéré (CE, arrêt du 10 juillet 1981, req. n° 12864). A
cet égard, l'avantage procuré au bailleur par ces travaux réalisés en exécution
d'une clause du bail constitue un revenu foncier imposable l'année d'expiration
du bail même si celui-ci fait l'objet, conformément à la législation sur les
baux commerciaux, d'une reconduction tacite ;
- des bâtiments industriels nécessaires à
l'exploitation d'une entreprise et affectés à cette fin, construits sur un
terrain mis à sa disposition par son dirigeant, propriétaire dudit terrain, en
vertu d'une convention verbale régularisée par un contrat de location, doivent
figurer à l'actif pour la valeur correspondant au prix de revient et peuvent
être amortis à compter de la première année suivant leur mise en service. Il est
précisé que les dépenses de construction ont été assumées par la société soit
par un remboursement immédiat du propriétaire des sommes exposées par celui-ci,
soit par un paiement direct aux entrepreneurs (CE, arrêt du 27 février 1984,
req. n° 19462).
Dans le cas d'une société anonyme ayant
effectué, dans des locaux à usage industriel, commercial et d'habitation qu'elle
tient à bail de son président-directeur général, détenteur de 90 % du capital
social, d'importants travaux de démolition de bâtiments anciens et de
construction de bâtiments nouveaux, ces améliorations restant sa propriété
jusqu'à la fin du bail, date à laquelle elles doivent revenir sans indemnité au
bailleur, le Conseil d'État a jugé que lesdits travaux doivent, eu égard à
l'étroite communauté d'intérêts existant entre la société et son dirigeant être
regardés, dans la mesure où ils n'ont pas un caractère locatif, comme ayant été
effectués dans l'intérêt personnel de ce dernier. Dès lors, aucun amortissement
ne peut être pratiqué par la société sur le montant de ces travaux
(CE,
arrêt du 13 mars 1967, req. n°s 65126 à 65128, RJCD, 1re partie, p. 75).
Bien entendu, la valeur des travaux constitue, pour le président-directeur
général, un avantage en nature taxable comme revenu distribué.
Le fait, pour une société, d'avoir inscrit à
son bilan, en immobilisation, des dépenses diverses qu'elle avait engagées à
l'occasion de la mise en location d'un appartement par son président-directeur
général, ne l'autorise pas à pratiquer l'amortissement de ces dépenses dès lors
que la société n'a acquis aucun bien mobilier ou immobilier, ni aucun droit dont
la dépréciation pourrait justifier les amortissements litigieux
(CE,
arrêt du 15 décembre 1976, req. n° 1208, RJ II, p. 119). Les dépenses en
cause correspondaient à la « reprise » versée au précédent locataire ainsi qu'à
des travaux d'aménagement effectués dans l'appartement. Leur montant a été
regardé comme une libéralité consentie par la société à son dirigeant, taxable
comme revenu distribué au nom de celui-ci.
II. Limitation de l'amortissement
20
L'article
39 D du CGI dispose que, l'amortissement des constructions et aménagements
sur sol d'autrui doit être réparti sur leur durée normale d'utilisation. Il en
va donc ainsi, même lorsque les constructions ou aménagements doivent revenir
sans indemnité au propriétaire du sol, à l'expiration d'un bail dont la durée
est inférieure à celle qui est normalement prévue pour l'utilisation des
immobilisations en cause.
Les dispositions de cet article s'appliquent à
toutes les entreprises relevant de l'impôt sur les sociétés ou de l'impôt sur le
revenu.
Elles concernent les constructions et aménagements
effectués sur sol d'autrui, à l'exclusion des constructions édifiées par le
preneur d'un bail à construction conclu dans les conditions prévues par
les
articles L. 251-1 à L.
251-9
du code de la construction et de l'habitation.
Les constructions édifiées sur des terrains pris à
bail dans les conditions prévues aux articles précités sont amorties, soit sur
la durée du bail lorsque les constructions sont transférées gratuitement au
propriétaire des terrains, soit sur la durée normale d'utilisation lorsque le
transfert a lieu contre indemnités. Dans l'hypothèse où la durée du bail est
supérieure à la durée normale d'utilisation des biens, le preneur peut répartir
l'amortissement sur cette dernière durée sans qu'il y ait lieu de s'attacher à
la nature des clauses réglant le transfert des constructions en fin de bail.
Les dispositions de
l'article
39 D du CGI jouent notamment à l'égard des aménagements effectués dans les
locaux pris à bail, même si ces derniers ne se traduisent pas par l'édification
de véritables constructions (créations de salles de bains dans un hôtel,
installation de chauffage central, améliorations importantes, ne pouvant être
réputées s'analyser en de simples frais d'exploitation notamment).
30
En ce qui concerne les entreprises
hôtelières, lorsque des travaux sont effectués dans un immeuble dont
une telle entreprise n'est que locataire, il convient de distinguer entre les
deux cas suivants.
- Cas où les travaux effectués aboutissent à la
création d'installations ne s'incorporant pas à l'immeuble et peuvent être
retirés sans grave détérioration. Dans cette hypothèse, et dans la mesure où les
conventions passées prévoient, explicitement ou tacitement, la faculté -et a
fortiori l'obligation- pour le preneur de procéder au retrait ou à la démolition
des travaux en cause, le locataire demeure propriétaire des aménagements
réalisés par lui. Dès lors, il est fondé à les inscrire à l'actif de son
entreprise et peut, s'agissant d'investissements hôteliers, en constater la
dépréciation en pratiquant l'amortissement dégressif sur la durée normale
d'utilisation de chaque élément.
Si, au contraire, il résulte des conventions
passées que le preneur a la faculté, ou est tenu, de réaliser des travaux de la
nature envisagée au présent paragraphe mais n'a pas le droit ensuite de les
retirer ou de les démolir, et se trouve ainsi tenu de les remettre gratuitement
au bailleur en fin de bail, la propriété de ces travaux est acquise au bailleur
au fur et à mesure de leur réalisation en vertu de son droit d'accession prévu à
l'article
555 du code civil. Dans ce cas, la valeur d'actif correspondante a, pour le
preneur, le caractère d'un droit incorporel de jouissance ne pouvant faire
l'objet que d'un amortissement financier selon le mode linéaire.
- Cas où les travaux aboutissent à la création
d'installations s'incorporant à l'immeuble et ne pouvant être retirés sans
détérioration. Dans une telle situation, de même que dans celle qui précède, le
bailleur acquiert nécessairement la propriété des aménagements au fur et à
mesure de leur réalisation ; le locataire peut alors pratiquer, selon le mode
linéaire, l'amortissement financier du droit de jouissance qu'il détient sur la
durée normale d'utilisation de chaque élément.
Le calcul des annuités d'amortissement déductibles
doit uniformément être opéré en fonction de la durée normale d'utilisation des
biens, même si celle-ci est supérieure à la durée du bail.
40
Le retour des installations transférées en
fin de bail entraîne les conséquences ci-après :
- en cas de retour gratuit, la valeur résiduelle
des installations transmises par le locataire au propriétaire du sol est
normalement déductible des produits d'exploitation du locataire. Toutefois,
l'Administration peut s'opposer à une telle imputation s'il apparaît que
l'exécution de la clause constitue de la part du preneur un acte de gestion
anormale. Il en va ainsi en particulier s'il s'avère que le coût des
constructions transférées gratuitement est disproportionné par rapport à la
valeur des services effectivement rendus sous forme de mise à la disposition des
sols pendant la durée du bail, ou s'il existe une étroite communauté d'intérêts
entre le bailleur et le preneur ;
- en cas de retour contre indemnité, l'opération
s'analyse en une cession d'éléments d'actif immobilisé ; l'Administration est
fondée à rectifier la prise en compte chez le locataire de la moins-value à
court terme pouvant découler du transfert, s'il apparaît que l'indemnité
convenue entre le bailleur et le locataire est sans rapport avec l'avantage réel
accordé au propriétaire des sols.
Dans l'hypothèse d'installations implantées sur
le domaine public maritime en vertu d'une permission d'occupation de quinze ans
révocable à tout moment, le prix de revient total desdites installations
constitue un élément d'actif amortissable sur la période restant à courir à
compter de la mise en service
(CE,
arrêt du 25 mars 1983, req. n°s 18298 et 29365). | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-20-40-30 | https://bofip.impots.gouv.fr/bofip/4522-PGP.html/identifiant=BOI-BIC-AMT-20-40-30-20120912 | 2012-09-12 00:00:00 | 139d355f8e0dbbb3beb419ce9cb5454c5437d73d2ee9036e0177a31df5b983e7 | [
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] |
1
Les réclamations contre les bases d'imposition à la taxe foncière sur les propriétés non bâties
peuvent être présentées chaque année dans le délai général de réclamation prévu à l'article R* 196-2 du LPF.
10
Les réclamations dirigées contre la nature de culture ou le classement assignés aux parcelles et
les réclamations pour dépréciation notable et durable sont de ce fait instruites comme des réclamations ordinaires.
20
Par contre, certains types de réclamations obéissent à des règles particulières :
- les réclamations relatives aux changements affectant le débiteur de l'impôt
(art 1404 du CGI) ;
- les dégrèvements spéciaux :
la disparition d'un immeuble non bâti par suite d'un événement extraordinaire
(CGI, art. 1397) ;
les pertes de récoltes sur pied par suite de grêle, gelée, inondation, incendie ou autres événements extraordinaires
(CGI, art. 1398) ;
les parcelles exploitées par les jeunes agriculteurs
(CGI, art. 1647-00 bis) ;
les prés et landes compris dans le périmètre d'une association foncière pastorale à laquelle adhère leur propriétaire
(CGI, art 1398 A).
30
Le présent chapitre expose donc :
- les changements affectant le débiteur de l'impôt (section 1, cf.
BOI-IF-TFNB-50-10-10) ;
- les dégrèvements spéciaux (section 2, cf.
BOI-IF-TFNB-50-10-20). | Bulletin officiel des finances publiques - impôts | BOI-IF-TFNB-50-10 | https://bofip.impots.gouv.fr/bofip/4564-PGP.html/identifiant=BOI-IF-TFNB-50-10-20120912 | 2012-09-12 00:00:00 | 5bf239c3400d509bc4c43f8ab20bbdc5654d96d98b2a4d637f372c9e1216cb5a | [
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] |
M.
....................................................................................................................... (activité, domicile) et la société
................................................................................................................. (activité, siège social) représentée par :
M. .........................................................................................
gérant(s) (nom, prénoms, et adresse) déclarent opter conjointement pour le régime spécial des plus-values prévu par l'article
151 octies du CGI.
- la plus-value nette sur biens non amortissables dont l'imposition au nom de M.
.......................... est reportée s'élève à €..........................................
- la plus-value nette sur biens amortissables à réintégrer sur cinq ans dans les résultats de la
société ......................................................... s'élève à € .................... (dont € ...................... correspondant à la plus-value afférente aux constructions exclues du
bénéfice de l'amortissement dégressif à réintégrer sur une période de ............................).
M. .................................. et la société
............................................................................................ s'engagent à respecter les règles prévues à l'article 151 octies du CGI ci-dessus mentionné.
À ........................, le .............................
(Lieu, date et signature des parties à l'acte d'apport) | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000058 | https://bofip.impots.gouv.fr/bofip/4612-PGP.html/identifiant=BOI-LETTRE-000058-20130826 | 2013-08-26 00:00:00 | 134c45c346c477c6f64ed605086bbdfda1880c48f86dbcaeb2fec91c64fbdf68 | [
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1
En application de la réglementation comptable, la durée retenue pour déterminer le taux de
l’amortissement est déterminée en fonction de la durée réelle d’utilisation d’un actif par l’entreprise.
Au plan fiscal, les amortissements déductibles sont les amortissements réellement effectués par
l’entreprise, dans la limite de ceux qui sont généralement admis d’après les usages de chaque nature d’industrie, de commerce ou d’exploitation.
10
Seront examinés successivement dans le présent chapitre :
- la durée normale d’utilisation des biens amortissables (section 1,
BOI-BIC-AMT-10-40-10) ;
- la durée d’amortissement des subventions d’équipement (section 2,
BOI-BIC-AMT-10-40-20) ;
- les taux d'amortissement (section 3, BOI-BIC-AMT-10-40-30) ;
- les amortissements exagérés (section 4, BOI-BIC-AMT-10-40-40) | Bulletin officiel des finances publiques - impôts | BOI-BIC-AMT-10-40 | https://bofip.impots.gouv.fr/bofip/4686-PGP.html/identifiant=BOI-BIC-AMT-10-40-20170104 | 2017-01-04 00:00:00 | 417c259bda9a37264b2464aa572d99f1e0351df75b6d97d9f6472005545f88b5 | [
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1
Les tableaux suivants présentent une analyse sommaire des décisions doctrinales ou
jurisprudentielles rendues dans un certain nombre de cas précis et en particulier :
- dans le cas de personnes physiques, pour les opérations considérées comme habituelles et
spéculatives (sous-section 1, cf. BOI-BIC-CHAMP-20-10-20-10) ;
- dans le cas de sociétés pour les opérations considérées comme habituelles et spéculatives
(sous-section 2, cf. BOI-BIC-CHAMP-20-10-20-20) ;
-dans le cas de personnes physiques pour les opérations considérées comme non habituelles et
spéculatives (sous-section 3, cf. BOI-BIC-CHAMP-20-10-20-30) ;
- dans le cas de sociétés pour les opérations considérées comme non habituelles et spéculatives
(sous-section 4, cf. BOI- BIC-CHAMP-20-10-20-40). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-10-20 | https://bofip.impots.gouv.fr/bofip/4713-PGP.html/identifiant=BOI-BIC-CHAMP-20-10-20-20120912 | 2012-09-12 00:00:00 | 593c529f5f6b7cdd23171e89dc43d9946c3e885df426e0ebc79ae8a7f50e820b | [
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1
Lorsqu'il s'agit d'une société, le caractère habituel des opérations et l'intention de revendre
sont, le plus souvent, révélées par la définition de l'objet social donnée par les statuts (cf. CE, arrêt du 12 octobre 1956 : est imposable une société dont les statuts prévoient, notamment l'achat
et la vente des immeubles et qui se livre de façon effective à ce genre d'activité). Si les circonstances de fait sont également à prendre en considération, les dispositions du pacte social ont une
importance primordiale et c'est seulement dans l'hypothèse ou l'activité réelle de l'entreprise ne correspond pas aux statuts que la présomption résultant de ces derniers doit être écartée.
10
Références de la décision
Analyse sommaire de l'opération
Solution
CE, arrêt du 16 janvier 1931, req. n° 5 912
Société de personnes qui, constituée en vue de spéculations immobilières, a procédé, après avoir aménagé et loti les
terrains qu'elle a achetés, à une série de reventes partielles à des acquéreurs différents.
Société passible de l'impôt sur le revenu (BIC) encore bien qu'elle n'aurait effectué qu'une seule opération d'achat.
CE, arrêt du 21 février 1951, n° 58 868.BOE, 1951-5715
Vente isolée précédée par un achat unique.
L'imposition pouvait être exigée dès lors que l'opération a été prévue par les statuts primitifs, et à la condition que
l'existence, lors de l'achat, de l'intention de revendre, loin d'être contredite, se trouve corroborée par des circonstances de fait comme, par exemple, la profession des fondateurs ou des membres de
la société.
CE, arrêt du 17 mars 1951
Société civile ayant, notamment, pour objet l'achat et la vente des immeubles et qui, en fait, a loti et vendu plusieurs
des immeubles reçus en apport, et procédé à d'autres acquisitions immobilières suivies de reventes.
Jugée imposable, la société n'ayant pu établir qu'elle s'était bornée à des opérations normales d'administration d'un
patrimoine.
CE, arrêt du 18 juin 1955, 1re espèce
Société qui, d'après ses statuts, a pour objet non seulement « ... la prise ou la dation à bail, la construction,
l'exploitation... de tous hôtels, casinos, établissements thermaux, balnéaires ou climatiques... » mais aussi « l'achat... ou la vente des mêmes immeubles » et qui a procédé de 1922 à 1939 à 51
opérations immobilières dont 28 acquisitions et 23 reventes.
Jugée imposable, la société n'a pas établi, en effet, qu'en se livrant à ces opérations, qui ont porté notamment sur des
maisons ou fonds de commerce situés à Paris, elle s'est bornée à effectuer les acquisitions et les aliénations nécessaires à l'exploitation d'une entreprise hôtelière ou thermale qu'elle affirme avoir
constitué son objet social principal.
CE, arrêt du 18 juin 1955, 2e espèce
Société civile immobilière qui, d'après ses statuts, « a pour unique objet l'acquisition, l'aménagement et la revente en
détail d'un immeuble sis à Valenciennes et générale-ment toutes opérations immobilières aux-quelles ledit immeuble pourra donner lieu » et qui, après avoir réalisé, le 29 août 1946, l'acquisition
projetée, a procédé dès le 17 décembre 1946 et jusqu'au 10 mai 1949 à la vente de trente-quatre appartements ou magasins aménagés dans ledit immeuble.
Il importe peu que la société civile immobilière soit devenue propriétaire en une seule fois de l'immeuble qu'elle se
proposait de revendre. Le caractère habituel de l'opération apparaissant en l'espèce, dans la continuité et le grand nombre des ventes qui, d'ailleurs, ont été la plupart, effectuées dans un délai de
moins d'un an à compter de l'acquisition de l'immeuble.
CE, arrêt du 18 juin 1955, 3e espèce
Société qui, d'après les dispositions de ses statuts demeurées en vigueur pendant toute la période de réalisation des
opérations dont l'imposition est contestée a eu notamment pour objet « ... l'achat d'une propriété avec ses attenances et dépendances et terres de culture, l'achat, la vente, la location, la prise à
bail avec ou sans promesse de vente, de tous immeubles urbains ou ruraux, bâtis ou non bâtis, de toutes propriétés agricoles et industrielles, fermes, prairies, forêts, etc., leur administration, leur
mise en valeur et leur exploitation, soit par la société elle-même, soit par les locataires ou les fermiers et généralement de toutes manières quelconques... » et qui, au cours de la période du 10
octobre 1941 au 24 juin 1952, a procédé à dix opérations immobilières dont quatre achats et six reventes.
Jugé que cette société n'établit pas qu'en se livrant à ces diverses opérations portant sur l'intégralité des terrains et
domaines qu'elle a possédés dans la région de Fréjus et de Saint-Raphaël, elle se soit bornée à effectuer les achats et les ventes que comporte normalement l'exploitation de biens agricoles
importants. Par ailleurs, elle ne saurait se prévaloir utilement de la double circonstance que toutes les acquisitions auraient précédé de plusieurs années les aliénations ou que les domaines achetés
auraient pour leur plus grande partie, été l'objet d'une exploitation agricole normale jusqu'à leur revente alors qu'elle a, dès 1946, tenté de vendre par lots un domaine agricole acheté trois ans
auparavant.
CE, arrêt du 21 avril 1958
Société dont les statuts prévoient, notamment les opérations immobilières et qui se livre de façon effective à ce genre
d'activité.
Le caractère habituel des opérations apparaît en l'espèce dans la continuité et le nombre des ventes qui, commencées peu
après l'achat, se sont poursuivies entre 1948 et 1950 sans interruption. Quant à l'intention de revendre, elle résulte tant de la rapidité à la fois de la revente partielle d'un immeuble par
appartements commencée moins de cinq mois après l'acquisition de celui-ci et de l'établissement du règlement de copropriété, que de l'ensemble des annonces parues dans la presse locale plus de deux
mois avant l'achat définitif de l'immeuble, en vue de la mise en vente des appartements.
CE, arrêt du 25 janvier 1960, req. n° 32 731.RO, p. 8
Achat par une société civile immobilière, d'un seul immeuble en vue de la revente par appartement conformément à son
objet.
Jugé que cette société n'en a pas moins réalisé des opérations ayant revêtu le caractère habituel exigé par
l'article 34 du code général des impôts (CGI, art. 35-I-1°)
et les profits qu'elle en a retirés entrent, dès lors, dans la catégorie des bénéfices industriels et commerciaux.
CE, arrêt du 5 janvier 1962, req. n° 51 013.RO, p. 12
Société civile agricole qui, après avoir acheté un domaine, l'a revendu en plusieurs parties.
Jugé que la société devait être considérée comme ayant acheté le domaine en vue de le revendre, il était précisé dans les
statuts en cause que l'objet social consistait notamment en l'acquisition, la vente ou la revente de tous immeubles ruraux ou urbains, bâtis ou non bâtis.
CE, arrêt du 8 octobre 1962, req. n° 41 867
Revente, en cinq opérations au cours d'une même année, d'un immeuble acheté quatre ans plus tôt.
Jugé que ces opérations relèvent de l'activité de marchand de biens dès lors notamment que les statuts de la société
prévoient que l'achat en vue de la revente constitue un des objets de son activité et que la société intéressée n'établit pas que l'achat initial était exclusif de toute idée de revente.
CE, arrêt du 7 novembre 1962, req. n° 51 514.
Vente de plusieurs hectares de terrain par une société civile immobilière.
La société doit être regardée comme marchand de biens, nonobstant les circonstances que ses statuts ne prévoient pas
cette activité et qu'elle aurait agi sous menace d'expropriation.
CE, arrêt du 18 décembre 1963, req. n° 48 189
Société de crédit hypothécaire dont les statuts qui prévoyaient d'abord l'achat et la revente d'immeubles, puis, après
modification, « l'acquisition d'immeubles » ... et « toutes opérations immobilières ». La société avait procédé en huit ans à 28 opérations immobilières dont 9 acquisitions et 19 ventes distinctes.
Jugé que la société en cause devait être regardée comme ayant habituellement acheté des immeubles en son nom en vue de
les revendre, dès lors qu'elle n'établissait pas que les ventes effectuées constituaient des actes normaux de gestion d'un patrimoine immobilier dont elle serait devenue propriétaire à l'occasion de
son activité principale. Il importait peu à cet égard que le nombre d'opérations ait été restreint, que les aliénations aient été effectuées sous la pression d'événements extérieurs ou encore que des
baux aient été préalablement consentis et des travaux d'entretien réalisés.
CE, arrêt du 13 janvier 1965, req. n° 58 064
Acquisition par dation en paiement de terrains. La société acquéreuse a, quelques mois plus tard, chargé une société de
vendre lesdits terrains et a procédé ainsi à 70 opérations de vente.
La condition d'habitude est caractérisée par la pluralité des ventes. La circonstance que les statuts n'auraient pas
prévu dans l'objet social, l'achat d'immeubles en vue de leur revente, était sans influence sur la nature des opérations ainsi réalisées, à raison des-quelles la société a été regardée comme ayant agi
comme marchand de biens.
CE, arrêt du 26 avril 1965, req. n° 58 732.RO, p. 333
Société civile immobilière -comprenant comme membres une société en nom collectif et deux associés, lesquels sont les
deux seuls membres de la société en nom- qui a procédé à la cession de terrains apportés par la société en nom et frappés d'expropriation.
Cet apport doit, en l'espèce, être considéré comme ayant été fait par les intéressés dans l'intention de revendre. Rejet
des objections tirées de ce que les statuts avaient exclu l'aliénation des immeubles sociaux et que l'imposition ne frappait en fait qu'une seule opération.
CE, arrêt du 4 juin 1965, req. n° 54 980
Société civile qui, ayant acquis en une seule fois un immeuble qu'elle a fait transformer en appartements, a cédé à des
tiers les parts sociales correspondant à 18 appartements, les acquéreurs se faisant ensuite attribuer ces appartements en toute propriété en se retirant de la société.
Il a été considéré que la condition d'habitude était caractérisée, en l'espèce par la continuité et le grand nombre des
ventes qui s'étaient poursuivies de 1949 à 1952, sous le couvert d'un partage partiel de l'actif social et que l'intention de revendre résulte du fait que l'acquisition avait été immédiatement suivie
de cessions d'appartements faites selon les modalités définies par les statuts.
CE, arrêt du 19 janvier 1966, req. n° 51 846.RO, p. 27
Vente par une société anonyme, en fin d'exploitation, d'un immeuble social par appartements, après des travaux de
réfection ou d'aménagement effectués en qualité de maître de l'ouvrage. Cette opération s'était accompagnée de la vente d'emplacements d'appartements à construire, et du droit d'en édifier de nouveaux
en surélévation.
Jugé que les profits retirés de ces opérations relevaient d'une activité de marchand de biens
(CGI, art. 35-I-1°) et qu'il s'agissait donc, non pas d'une cession en fin d'exploitation d'éléments d'actif immobilisé, mais de
ventes d'éléments d'un stock immobilier.
CE, arrêt du 20 mai 1966, req. n° 61 347
Société civile ayant acquis en 1953 des terrains classés « espaces verts » et frappés comme tels d'une interdiction de
construire, dans l'intention de les revendre quand elle-même ou des tiers auraient obtenu main-levée de cette interdiction.
Jugé que les profits de nature spéculative réalisés lors des opérations de revente en 1954 et 1955 avaient le caractère
de bénéfices industriels et commerciaux.
CE, arrêt du 4 mai 1966, req. n° 57 056.RO, p. 153
Société qui, ayant comme l'y autorisaient ses statuts, vendu par appartements un hôtel qu'elle exploitait précédemment
ainsi que plusieurs villas et un immeuble divisé en appartements construits par elle dans le parc dudit hôtel, a retiré de ces opérations la presque totalité de ses bénéfices.
Jugé que l'immeuble à usage d'hôtel ainsi que le terrain sur lequel ont été édifiées les constructions doivent être
regardés comme ayant perdu le caractère d'élément d'actif immobilisé pour devenir l'objet même du négoce de la société.
CE, arrêt du 21 octobre 1970, req. n° 75
542.RJ 70 CA II, p. 192
Société civile immobilière agricole et piscicole ayant procédé de 1962 à 1965 à 17 opérations immobilières dont 10 ventes
et 7 échanges s'inscrivant dans une suite continue de 74 opérations d'achats, de ventes et d'échanges
Cette société a été regardée comme ayant acheté d'une façon habituelle des immeubles en vue de les revendre dès lors
qu'elle avait pour objet non seulement l'aménagement d'étangs et leur utilisation pour la pisciculture, mais encore l'acquisition, l'échange ou l'aliénation desdits biens et qu'elle était décidée, dès
l'achat de certains de ces biens, à revendre les parcelles qui, selon ses propres déclarations, étaient inutiles au but qu'elle s'était fixé.
CE, arrêt du 27 novembre 1970, req. n° 78 679.RJ 70 CA II, p. 225
Société qui, après l'acquisition en 1962 d'une villa et sa démolition, a édifié un immeuble sur les terrains ainsi
libérés et a vendu en 1963, en leur futur état d'achèvement, les 17 appartements et les parties communes dudit immeuble à cinq acquéreurs différents.
Il y a lieu de considérer que les opérations ainsi réalisées entraient dans les prévisions du
1° du I de l'article 35 du CGI, le nombre de ventes opérées pendant la courte période dont il s'agit établissant le caractère
habituel et, d'autre part, l'intention de revendre résultant à la fois des statuts de la société et de la brièveté du délai dans lequel les ventes ont suivi l'acquisition de la villa et sa démolition.
CE, arrêt du 9 mars 1977, req. n° 98
505.RJ III, p. 60
Société civile immobilière ayant pour objet statutaire la construction de logements individuels ou collectifs. Apport à
cette société d'un terrain initialement destiné à être loti mais intéressé par une procédure d'expropriation. Expropriation prononcée au profit de la collectivité locale.
La société ayant été constituée pour la circonstance (cession du terrain), l'intention de revendre doit être regardée
comme établie. Nonobstant l'objet statutaire, l'opération entre dans les prévisions du 1° du I de l'article 35 du CGI et
l'indemnité d'expropriation doit être sou-mise à l'impôt sur les sociétés.
CE, arrêt du 25 juillet 1980, req. n° 12
091.RJ, p. 117
Société civile immobilière (SCI) constituée en 1961 ayant pour objet la construction d'immeubles en vue de la location.
Acquisition d'un terrain en 1962 et revente en juillet 1969 après avoir entrepris les démarches nécessaires pour l'obtention d'un permis de construire un programme de 200 logements locatifs.
Jugé qu'à raison de cette seule opération, la société devait être assujettie à l'impôt sur les sociétés en qualité de
marchand de biens, la preuve du caractère habituel et de l'intention spéculative ayant été rapportée.1° Caractère habituel. Si la condition d'habitude n'est pas remplie dans le cas d'une SCI réalisant
une seule opération d'achat-revente, il en va autrement lorsque les associés, maîtres de la sociétés sont eux-mêmes des marchands de biens professionnels. En effet, dans cette hypothèse la SCI
constitue l'un des « instruments » d'une activité d'ensemble qui relève elle-même du 1° du I de l'article 35 du CGI.2° Intention
spéculative. La société, nonobstant son objet statutaire, avait entendu substituer dès l'origine à un programme locatif un projet de construction d'immeubles destinés à la vente. Par ailleurs,
préalable-ment à celle-ci elle avait entrepris des démarches pour l'obtention d'un permis de construire destiné à valoriser le terrain.
CE, arrêt du 22 mai 1989, n° 57 832
SCI constituée en 1963 ayant acquis les 12 février 1963 et 29 décembre 1964 des parcelles d'une superficie totale de
13 117 m2 qu'elle a inscrite dans ses comptes de stocks et non dans son actif immobilier. Revente d'une fraction de ces terrains le 2 décembre 1975 à concurrence de 7 077 m2.
1° Intention spéculative. La société qui avait inscrit les parcelles concernées dans ses comptes de stocks n'avait pas
manifesté une éventuelle intention de construire à laquelle aucune prescription d'urbanisme ne s'opposait plus depuis 1968.2° Caractère habituel. La condition d'habitude à laquelle est subordonnée
l'application des dispositions du I de l'article 35 du CGI n'est pas, en principe, remplie dans le cas d'une société civile qui n'a
procédé qu'à la réalisation d'une seule opération spéculative. Il en va toutefois différemment lorsque les associés qui jouent un rôle prépondérant ou bénéficient principalement des activités de la
société sont des personnes se livrant elles-mêmes de façon habituelle à des opérations immobilières.
CE, arrêt du 12 juin 1992, n° 67 758
Société civile immobilière ayant acquis en 1954 un immeuble qu'elle a divisé par lots et qui a revendu 26 des 46 lots
créés entre 1956 et 1975.
La société qui a signé des promesses de vente avec certains locataires dès leur entrée dans les lieux et n'a apporté
aucun élément de nature à justifier du caractère non spéculatif de l'acquisition de l'immeuble en cause, doit être considérée comme se livrant à une activité commerciale de marchand de biens. Au cas
particulier, le Conseil d'État a jugé que le caractère habituel des cessions résultait de la continuité et du nombre des transactions, nonobstant leur étalement sur une longue période.
CAA Nantes, arrêt du 2 décembre 1992,
n° 91-634
Une SA ayant pour objet la construction d’immeubles en vue de leur revente a vendu en 1982 et 1983 des immeubles achevés
en 1972 et 1977.
En raison de la continuité et du nombre de transactions, et malgré leur étalement dans le temps, les cessions ont revêtu
un caractère habituel au sens du 1° du I de l’article 35 du CGI.
Opérations réalisées par des sociétés et considérées comme habituelles et spéculatives
Références de la décision
Analyse sommaire de l'opération
Solution
RM n° 11 612, M. Cassagne, député. JO, déb. AN du 19 septembre 1958, p. 2706
Société civile ayant pour objet unique l'achat d'un domaine et sa revente en totalité ou par lots. Expropriation totale
avant toute revente.
Dès lors qu'elle a été constituée en vue de l'achat ou de la revente d'un domaine, la société doit, nonobstant
l'aliénation par voie d'expropriation, être réputée exercer une activité commerciale au sens du 1° du I de l'article 35 du CGI.
RM n° 3819, M. Matthieu, député. JO, déb. AN du 31 janvier 1970, p. 246
Société en nom collectif ayant pour objet statutaire le commerce des biens. Expropriation d'un terrain possédé par
celle-ci depuis trente-cinq ans.
Du fait de l'objet de la société, le terrain doit être considéré comme faisant partie du stock immobilier sur lequel
porte son négoce, quelles que soient l'ancienneté de l'acquisition et les circonstances de l'aliénation.
RM n° 8556, M. Guillermin, député. JO, déb. AN du 31 janvier 1970, p. 246
Société civile de construction-vente vendant, échangeant ou attribuant le terrain acquis avant le début d'exécution des
travaux de construction qu'elle ne peut plus entreprendre.
Quelle que soit la durée du maintien d'un terrain à bâtir dans le stock immobilier de la société civile, son aliénation
entraîne la réalisation d'un bénéfice commercial au sens du 1° du I de l'article 35 du CGI. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-20-10-20-20 | https://bofip.impots.gouv.fr/bofip/4715-PGP.html/identifiant=BOI-BIC-CHAMP-20-10-20-20-20120912 | 2012-09-12 00:00:00 | 2b1b0280aa1f8e3a58e01c44385ba305271b820d1c5566c0da4994c3c05798a6 | [
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] |
Les droits proportionnels ou progressifs d'enregistrement et la taxe proportionnelle de
publicité foncière sont assis sur les valeurs (CGI, art.
666).
Les diverses opérations juridiques donnant lieu à perception de ces droits sont constatées soit
par des actes, translatifs ou déclaratifs, soit par des déclarations, présentés à la formalité et portant des prix ou évaluations sur lesquels l'Administration exerce un contrôle (cf.
BOI-ENR).
2
Si le prix ou l'évaluation ayant servi de base à la perception d'une imposition proportionnelle
ou progressive paraît inférieur à la valeur vénale réelle des biens transmis ou énoncés, l'administration des finances publiques peut rectifier le prix ou l'évaluation considéré. La rectification
correspondante est effectuée suivant la procédure prévue à l'article L55 du livre des procédures fiscales (LPF),
l'administration étant tenue d'apporter la preuve de l'insuffisance du prix exprimé ou de l'évaluation fournie dans l'acte ou la déclaration
(LPF, art. L17 ; cf. BOI-CF-IOR-10).
À défaut d'acceptation de la rectification régulièrement notifiée, la commission départementale
de conciliation prévue à l'article 1653 A du CGI, peut être appelée, sur l'initiative de l'Administration ou à la demande du
contribuable, à émettre un avis sur la valeur vénale des biens dans les cas mentionnés à l'article 667-2 du même code ainsi qu'à
l'impôt de solidarité sur la fortune (LPF, art. L59 B).
3
Le présent titre expose les dispositions relatives :
- à la composition et au fonctionnement de la commission départementale de conciliation ainsi
qu'aux conséquences de son intervention (chapitre 1, cf. BOI- CF-CMSS-40-10) ;
- à la compétence et saisine de la commission (chapitre 2, cf. BOI-
CF-CMSS-40-20). | Bulletin officiel des finances publiques - impôts | BOI-CF-CMSS-40 | https://bofip.impots.gouv.fr/bofip/4781-PGP.html/identifiant=BOI-CF-CMSS-40-20120912 | 2012-09-12 00:00:00 | 62be297e884a74e0893ba5d59ceb6ff4a7e6494b931fc8996c6235a6173bf165 | [
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] |
1
Les règles de déductibilité des charges exposées et moins-values subies du fait de l’attribution
gratuite d’actions par les sociétés à leurs salariés sont alignées sur celles applicables aux charges exposées et moins-values subies par des sociétés du fait de la levée d’options de souscription ou
d’achat d’actions par leurs salariés (BOI-BIC-PTP-20-60). Ces règles de déductibilité sont regroupées au sein du I de
l’article 217 quinquies du code général des impôts (CGI).
Par ailleurs, les entreprises qui émettent des actions au profit de leurs salariés en
application d’une attribution gratuite d’actions à émettre ou de la levée d’options de souscription d’actions ou d’une augmentation de capital réservée aux adhérents d’un plan d’épargne d’entreprise
mentionnée à l’article L. 3332-18 du code du travail bénéficient d'une déduction fiscale codifiée au II de l'article 217 quinquies du CGI.
10
Le présent chapitre examinera donc successivement :
- la déductibilité des charges exposées et des moins-values subies du fait de l’attribution
gratuite d’actions (section 1, BOI-BIC-PTP-20-70-10) ;
- la déduction fiscale en cas d'émission d'actions (section 2,
BOI-BIC-PTP-20-70-20)
20
De plus, les règles de comptabilisation et d'évaluation des opérations relatives aux plans
d'options d'achat d'actions et aux plans d'attribution d'actions gratuites existantes ont été définies par le Comité de la réglementation comptable (CRC) dans son
règlement n° 2008-15 du 4 décembre 2008 homologué par un
arrêté interministériel du 29
décembre 2008. Fiscalement, les provisions constituées en application de ces règles comptables sont, sous certaines réserves, déductibles du bénéfice imposable. Sur ce point, il convient de se
reporter au BOI-BIC-PROV-30-20-30. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PTP-20-70 | https://bofip.impots.gouv.fr/bofip/4778-PGP.html/identifiant=BOI-BIC-PTP-20-70-20140915 | 2014-09-15 00:00:00 | 1cd93548808c982ec454fcf9f673c9415924d4ba6c8a8e3669f7616bac7ea39e | [
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Lorsque l’investissement porte sur l’acquisition ou la construction d’un logement, le bénéfice
de la réduction d’impôt est subordonné à l’engagement du propriétaire de louer le logement nu pendant une durée minimale de neuf ans ou cinq ans (section 1,
BOI-IR-RICI-230-20-10) à usage d’habitation principale du locataire, en respectant certains plafonds de loyer (section 2,
BOI-IR-RICI-230-20-20).
Lorsque l’investissement porte sur la souscription de parts de SCPI, la société doit prendre
l’engagement de louer, dans les mêmes conditions, les logements financés au moyen de cette souscription.
Par ailleurs, l’associé de la SCPI qui entend bénéficier de la réduction d’impôt doit s’engager
à conserver la totalité de ses titres jusqu’au terme de l’engagement de location pris par la SCPI (section 3, BOI-IR-RICI-230-20-30). | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-230-20 | https://bofip.impots.gouv.fr/bofip/4901-PGP.html/identifiant=BOI-IR-RICI-230-20-20120912 | 2012-09-12 00:00:00 | a78906c52b9cfebc5ebd19f7c2c144661f1337e6eb3779a54d6a4ea27e6ef363 | [
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] |
I. Suppression de la réserve spéciale des plus-values à long terme
1
L’article
39 de la loi n° 2004-1485 du 30 décembre 2004 supprime l’obligation d’inscrire le montant net des plus-values à long terme imposées au titre des exercices ouverts à compter du 1er
janvier 2004 dans la réserve spéciale prévue à l’article 209 quater du code général des impôts (CGI).
L’imposition au taux réduit des plus-values à long terme pour les exercices ouverts à compter du
1er janvier 2005 présente donc un caractère définitif et n’est plus subordonnée au maintien des sommes en cause dans les capitaux propres de l’entreprise.
II. Virement des sommes portées à la réserve spéciale
(10)
20
Les sommes portées à la réserve spéciale mentionnée au
1 de l'article 209 quater du CGI inscrite au bilan à la clôture du premier exercice clos à compter du 31 décembre 2004
ont dû être virées à un autre compte de réserve avant le 31 décembre 2005 dans la limite de 200 millions d'euros.
30
Jusqu'au 31 décembre 2006, les entreprises ont pu opter pour le virement de tout ou partie de la
fraction de la réserve spéciale qui excède le plafond de 200 millions d'euros à l'autre compte de réserve mentionné au II § 20. Ces sommes sont alors assujetties, dans leur
intégralité, à la taxe exceptionnelle.
Pour l'appréciation du plafond de 200 millions d'euros, il est tenu compte du total de la
réserve spéciale inscrit au bilan de chaque société.
III. Paiement d’une taxe exceptionnelle
A. Taux de la taxe
40
Les entreprises ont dû s’acquitter, pour moitié à la date du 15 mars 2006 et pour le solde à la
date du 15 mars 2007, d’une taxe exceptionnelle de 2,5 % assise sur le montant des sommes virées, augmentées de celles incorporées au capital et des pertes imputées sur la réserve spéciale depuis le
1er septembre 2004, sous déduction d'un abattement de 500 000 €.
En cas de non-respect des conditions visées au II § 20, la fraction de la
réserve spéciale correspondante supporte la taxe exceptionnelle au taux de 5 %.
B. Caractéristiques de la taxe
50
La taxe exceptionnelle est établie, contrôlée et recouvrée comme l'impôt sur les sociétés et
sous les mêmes garanties et sanctions.
Elle n'est pas admise dans les charges déductibles pour l'établissement de l'impôt sur les
sociétés.
Les avoirs fiscaux ou crédits d'impôt de toute nature ainsi que la créance visée à
l'article 220 quinquies du CGI et l'imposition forfaitaire annuelle mentionnée à
l'article 223 septies du CGI ne sont pas imputables sur cette taxe. Il en est de même de la créance résultant du
prélèvement prévu à
l'article
95 de la loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004.
IV. Précisions
60
Les sociétés membres d'un groupe fiscal au sens de
l'article 223 A du CGI sont soumises à cette taxe exceptionnelle au titre de leur propre réserve spéciale. La société mère est
redevable de la taxe due par les sociétés filiales du groupe. Chaque société filiale du groupe est tenue solidairement au paiement de cette taxe et, le cas échéant, des intérêts de retard, majorations
et amendes fiscales correspondantes, dont la société mère est redevable, à hauteur de la taxe et des pénalités qui seraient dues par la société si celle-ci n'était pas membre du groupe. | Bulletin officiel des finances publiques - impôts | BOI-IS-BASE-20-20-20 | https://bofip.impots.gouv.fr/bofip/4906-PGP.html/identifiant=BOI-IS-BASE-20-20-20-20130311 | 2013-03-11 00:00:00 | 26b83b2d9a48af500b46709b8c20f546e2b5420c031511937591840f53eaba89 | [
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] |
I. Généralités
1
Quel que soit le procédé retenu, les opérations de levé exécutées dans le cadre du remaniement
sont appuyées sur un canevas d'ensemble matérialisé.
En règle générale, il convient d'entreprendre les opérations relatives au canevas d'ensemble dès
publication de l'arrêté d'ouverture des travaux de remaniement. Il est souhaitable en effet que ces opérations soient achevées avant que le géomètre commence les travaux en commune proprement dits.
Ce canevas sera réalisé conformément aux prescriptions figurant dans la documentation relative
aux travaux topographiques du cadastre, et plus précisément dans le BOI-CAD-TOPO-10 au III § 150 et suivants .
10
Font l'objet du levé cadastral tous les éléments devant figurer sur le plan à savoir :
- limites de parcelles et de subdivisions fiscales ;
- emprise au sol des bâtiments. Les constructions qui n'offrent pas un caractère suffisant de
stabilité ou de durée ne sont pas à lever, de même que pour certains bâtiments secondaires (clapiers, loges à outils) construits en matériaux légers ayant une valeur locative négligeable et dont la
faible superficie ne permet pas une représentation intelligible à l'échelle du plan ;
- détails topographiques ponctuels, linéaires ou superficiels destinés à améliorer
l'intelligence du plan (calvaire, puits, mare ne formant pas de parcelle, ligne de transport de force, escaliers monumentaux).
Sont également levées, dans la mesure où elles ne donnent pas lieu à des travaux importants, les
constructions et installations fixes d'une certaine importance.
Dans les autres cas (gares importantes, complexes industriels ou portuaires, etc.) il est, par
priorité, fait usage des plans réguliers existants que l'on intègre dans le levé cadastral, le travail du géomètre sur le terrain étant limité au levé du périmètre de ces ensembles ; il s'attachera
également à vérifier la précision de ces documents et leur compatibilité avec le plan en cours de remaniement (échelle, précision). A défaut de documents de l'espèce et dans la mesure où le levé
s'étend sur plus d'une feuille de plan, il peut être envisagé de compléter l'intérieur de ce périmètre par restitution photogrammétrique sous réserve de disposer d'une couverture aérienne suffisamment
récente.
20
L'usage pour la mise en place du parcellaire de plans publics ou de plans particuliers à
grande échelle ou de fichiers de points connus en coordonnées (données du RFU par exemple) ne doit être envisagé qu'avec certaines précautions. Ces documents reflètent, en effet, la plupart du temps,
une situation purement topographique qui peut être différente de la situation juridique (délimitation des parcelles par exemple). Leur exploitation est donc recommandée pour la mise en place des
éléments non juridiques, sous réserve de s'être assuré au préalable de leur précision.
II. Procédé terrestre
A. Canevas polygonal
30
Le canevas polygonal a pour objet de compléter le canevas d'ensemble en portant le nombre de
points connus en coordonnées à une densité suffisante pour permettre le levé des détails.
Certaines techniques, de constitution du canevas d'ensemble par procédés satellitaires
notamment, permettent la constitution d'un canevas dense. Dans ce cas le nombre de points de canevas polygonal à construire sera faible.
B. Levé des détails
40
Le levé des détails doit être entrepris au fur et à mesure de l'avancement des travaux de mise
en place des limites afin de ne pas perdre le bénéfice des résultats de cette dernière. Ainsi, dès l'achèvement des opérations de délimitation dans un croquis, il est prescrit d'effectuer le levé de
la zone correspondante.
Cependant, cette disposition n'est pas impérative :
- dans les zones à faible densité parcellaire ;
- dans les zones où les repères de délimitation ont une excellente stabilité (zones bâties,
notamment).
La méthode de levé (levé par chaînage, levé par rayonnement, levé combiné, ou levé par GPS,
etc.) est laissée à l'initiative du géomètre étant précisé qu'elle doit, dans tous les cas, permettre d'obtenir un plan satisfaisant à la classe de précision requise. Le
BOI-CAD-TOPO-30 relatif aux méthodes de levé conseille sur l'adéquation entre la classe requise et la méthode à employer.
C. Croquis de levé
50
Les croquis de levé, comme les croquis de délimitation, présentent l'esquisse de la division
parcellaire et de tous les éléments à lever. Ils comportent en outre tous les renseignements nécessaires à la confection d'un plan minute de remaniement numérique. Ces croquis sont établis sur la
seconde collection de tirages des fonds de croquis. Leur découpage et leur numérotage sont dès lors identiques à ceux des croquis de délimitation.
Avant d'entreprendre les opérations topométriques, les croquis de levé sont à annoter des
renseignements suivants :
- au vu du dossier de canevas : points du réseau géodésique et du canevas d'ensemble cadastral
(triangle rouge), avec leurs numéros, et points du canevas polygonal (cercle rouge), avec leur numéro, et côtés des cheminements (trait rouge) ;
- au vu des croquis de délimitation :
limites de communes (liseré violet),
limites des sections nouvelles (liseré rouge) et désignation de ces sections (en rouge),
périmètre des lieux-dits (liseré jaune),
bornes de limite communale et de limite de propriété (petit cercle plein noir).
III. Procédé photogrammétrique
60
Les détails restitués par l'atelier de photogrammétrie sur la stéréominute numérique
correspondent aux éléments visibles sur les clichés (limites apparentes, détails topographiques, toitures, etc.).
Ces éléments seront éventuellement à corriger pour les traits matérialisant les toitures des
maisons à représenter selon l'emprise au sol des bâtiments, pour les détails topographiques qui ne coïncident pas toujours avec les limites de propriété ou qui ne sont utiles que pour la mise en place
des limites à faire figurer au plan.
Le post-complètement opéré sur le terrain par le géomètre à partir du tirage de la
stéréominute a pour objet de rattacher, au moyen de petits chaînages, les limites aux détails voisins nets et précis restitués. Le post-complètement permet également de contrôler indirectement la
stéréominute.
Le cas échéant, de petits levés complémentaires sont à mener pour les zones où la photographie
aérienne n'a pas permis de restituer suffisamment de détails utilisables.
En pratique, le recours aux techniques photogrammétriques peut impliquer une conjugaison de
deux modes opératoires -pré et post-complètement- guidée par la configuration du terrain, le pré-complètement consistant en des levés avant restitution.
IV. Établissement du plan minute de remaniement
A. Report des éléments de terrain
70
Le report des éléments levés sur le terrain est exécuté en mode entièrement numérique, en
respectant les règles de confection liées aux standards en vigueur présentés au BOI-CAD-INFO-10. Les différents objets du plan seront qualifiés dans des couches
spécifiques permettant une incorporation optimale du fichier dans les applications de gestion du plan.
Une attention est portée sur le raccord des feuilles au sein du chantier de remaniement. Les
feuilles remaniées ne doivent pas laisser apparaître de trou ou de superposition entre elles.
B. Signes conventionnels et écritures
80
Quelle que soit la procédure utilisée pour effectuer le dessin du plan, les éléments appelés à
figurer sur le plan minute de remaniement sont représentés en se conformant au tableau des signes conventionnels, applicables en la matière (Représentation des éléments au
plan cadastral).
Les bâtiments sont représentés comme du bâti dur ou du bâti léger (hangar, appentis, etc.).
Les voies ferrées, principales ou non, sont représentées par leur axe, de même que celles qui
sont édifiées par des industriels sur des terrains leur appartenant.
Toutefois, lorsque ces dernières sont construites sur le domaine public ou sur le sol
d'autrui, il n'est pas formé de parcelle pour l'emprise de la voie.
90
Il n'est pas appliqué de signe conventionnel de limite territoriale sur le pourtour des
sections, sauf en ce qui concerne le signe de limite de commune pour les parties communes du périmètre où il est nécessaire d'en préciser la position, ce qui est le cas notamment lorsque la limite est
constituée par une voie de communication ou par un cours d'eau.
A l'intérieur des feuilles, les lieux-dits sont délimités par le signe conventionnel de limite
de lieu dit appliqué tout le long de leur périmètre.
Les inscriptions que comporte le plan minute de remaniement (désignation des voies de
communication, village, hameaux, cours d'eau, lieux-dits ou rues et numéros, communes ou sections limitrophes) sont faites en écriture conventionnelle.
100
Dans la marge de chaque section et, autant que possible, en bas et à droite, le géomètre porte
en écriture courante, dans un cartouche, les indications appelées à figurer à l'extérieur du cadre de la minute de remaniement.
Les superpositions d'écritures sur deux sections limitrophes qui pourraient être constatées
seront supprimées après la phase d'affichage des plans.
(110)
C. Numérotage des parcelles
120
Sur le plan minute de remaniement, le géomètre attribue à chaque parcelle un numéro d'ordre
qu'il inscrit, sur un tirage de la section, au milieu de la surface correspondante et de préférence plein Nord.
Dans chaque section, le numérotage commence par l'angle supérieur gauche et se poursuit,
autant que possible, dans le sens du mouvement des aiguilles d'une montre.
Il est effectué par lieu-dit en opérant de telle sorte que, dans chaque lieu-dit, les
parcelles portent, de proche en proche, une série ininterrompue de numéros, et, qu'en outre, deux numéros consécutifs soient attribués à des parcelles contiguës ou, tout au moins, très rapprochées.
En passant d'un lieu-dit à un lieu-dit contigu, la série des numéros continue, autant que
possible, par deux parcelles voisines.
D. Annotation des croquis de délimitation et des 1158 NM exp
130
Dès l'achèvement du numérotage des parcelles sur le plan minute de remaniement, le géomètre
reporte ces nouveaux identifiants sur les croquis de délimitation et sur les bulletins n° 1158 NM exp. Les numéros sont inscrits en rouge, de manière très lisible.
Au cours de cette opération, le géomètre s'assure que sur le croquis de délimitation la
correspondance parcellaire entre la situation ancienne et la situation nouvelle apparaît clairement.
V. Travaux consécutifs à l'établissement du plan minute de remaniement
140
Postérieurement à l'établissement du plan minute de remaniement, il y a lieu de vérifier la
présentation et la structure de celui-ci, ainsi que des travaux administratifs :
- vérification de la valeur topographique du plan, présentée dans le
BOI-CAD-TOPO-60 au IV-B § 150 à 180 ;
- calcul des contenances parcellaires ;
- annotation et saisie des fiches n° 6240 NM ;
- mise à jour des informations relatives à la commune dans MAJIC3 ;
- édition par l'ESI des relevés n° 6210 NM.
Hormis la vérification de la valeur topographique du plan minute de remaniement, le calcul des
contenances parcellaires et l'édition par l'ESI des relevés n° 6210 NM, tous les autres travaux sont à exécuter au service. En conséquence, il importe que la remise des plans minutes de remaniement
par le géomètre soit échelonnée, afin de permettre une distribution rationnelle et régulière des travaux à exécuter par le service.
A. Vérification de la classe de précision du plan
150
La vérification de la valeur topographique du plan a pour objet de s'assurer que le plan
remanié satisfait aux instructions de la documentation de base relative aux levers topographiques et notamment aux exigences relatives aux classes de précision applicable aux travaux topographiques
(BOI-CAD-TOPO-60 au IV-B § 150 à 180) ;
Elle est effectuée obligatoirement par l'inspecteur, et exécutée sur le terrain, en présence
du géomètre en charge du remaniement, à partir d'un tirage au format A0 du plan minute de remaniement.
Les travaux de vérification peuvent, notamment dans les parties rurales, être effectuées au
fur et à mesure de l'avancement des travaux de levé afin de pouvoir bénéficier de la matérialisation provisoire réalisée lors de la délimitation. L'achèvement de la vérification intervient après la
rédaction du plan minute de remaniement.
Si plusieurs géomètres sont intervenus dans les opérations de remaniement, il y lieu de
procéder successivement à la vérification des travaux de chacun à raison d'au moins une feuille par agent.
160
Les constatations faites au cours des vérifications sont relatées dans un rapport
n° 6160 auquel sont annexés les relevés n° 6161 traduisant les résultats des contrôles exécutés sur le terrain. Ce rapport est communiqué au
géomètre qui y consigne ses explications.
Après avoir, si besoin est, porté ses nouvelles observations, le vérificateur formule à la fin
du rapport ses conclusions touchant soit à l'acceptation pure et simple, soit à l'acceptation sous conditions de rectifier les éléments du levé ayant conduit à des écarts hors tolérance, soit à la
reprise des travaux.
Le rapport de vérification fait partie du dossier de remaniement.
B. Calcul des contenances parcellaires
170
Le calcul des contenances parcellaires est exécuté à partir du plan minute de remaniement. Les
contenances sont déterminées numériquement. Un listing où figure pour chaque parcelle le résultat du calcul de sa contenance est édité.
Les contenances déterminées lors de l'établissement du plan seront retenues comme nouvelles
contenances cadastrales dans la documentation, à l'exception des parcelles ayant fait l'objet d'un arpentage.
180
La contenance des parcelles ayant fait l'objet d'un arpentage en situation « rénovation » est
calculée, comme celle des autres parcelles, et comparée à la valeur résultant de l'arpentage. Deux cas sont alors à considérer :
- l'écart entre la contenance calculée et la contenance arpentée est inférieur à la tolérance
admise entre deux déterminations graphiques présentée dans le BOI-CAD-MAJ-10-20-20 au III-A § 180 : la contenance à retenir est alors la
contenance arpentée ;
- l'écart entre la contenance calculée et la contenance arpentée est supérieur à la tolérance
précitée. Il convient, dès lors que le service est à même de prouver que le calcul d'arpentage est entaché d'une erreur notoire ou que l'emprise originelle de la parcelle a été modifiée, de retenir la
contenance du plan remanié. Dans le cas contraire, c'est-à-dire si le calcul d'arpentage ne peut être mis en cause et/ou si la parcelle n'a pas été modifiée, le service s'attache à déceler la (ou les)
cause(s) de la discordance. Si aucune cause ne peut être trouvée, le cas, au demeurant exceptionnel, est alors soumis à la commission communale de délimitation qui statue en dernier ressort et fixe la
contenance à retenir, au moins provisoirement, dans la documentation cadastrale.
C. Annotation des fiches n° 6240 NM exp
190
La correspondance entre anciennes et nouvelles parcelles est établie par l'imprimé
n° 6240 NM Exp, mais peut être également réalisée à l'aide d'un logiciel de gestion de la partie administrative du remaniement. Un listing récapitulatif où figurent les
différentes parcelles en situation rénovation et en situation remaniement est alors édité pour chaque nouvelle section en fin d'opération.
Les fiches n° 6240 NM Exp éditées en situation « rénovation » sont annotées en rouge, au vu du
croquis de délimitation et du listing des contenances, des changements consécutifs au remaniement.
Le mode d'annotation des fiches diffère selon qu'il s'agit :
- d'une correspondance pure et simple de parcelles avant et après remaniement ;
- d'une réunion de parcelles anciennes ;
- d'une division de parcelle ancienne.
1. Correspondance pure et simple de parcelle
200
Les éléments nouveaux sont portés en rouge dans les cadres de la partie droite des fiches
n° 6240 NM Exp au regard des éléments correspondants.
Ces éléments sont, dans tous les cas :
- la désignation de la section ;
- le numéro de plan ;
- la contenance totale de la parcelle et les contenances de la ou des subdivisions fiscales.
Bien entendu, le cas échéant, d'autres informations qui n'auraient pas été modifiées par les opérations de remaniement seront néanmoins reportées dans la partie droite de l'imprimé.
2. Réunion de parcelles
210
Toutes les fiches à réunir sous un même numéro de parcelle nouveau reçoivent la mention « R »
apposée en caractère rouge dans le cadre DR.
La première de ces fiches, dite « Fiche de réunion », est complétée dans les conditions
exposées au V-C-1.
Pour les autres fiches, il y a lieu :
- de n'indiquer que les éléments nouveaux relatifs à l'identification de la parcelle ;
- de barrer en diagonale le cadre concernant l'évaluation ;
- de rayer les renseignements anciens devenus caducs.
3. Division de parcelle
220
La fiche n° 6240 NM Exp de la parcelle divisée est, en premier
lieu, annotée de la mention « D » apposée en caractère rouge dans le cadre DR, puis barrée d'un trait en diagonale.
Par ailleurs, une fiche est établie pour chaque parcelle nouvelle. Elle est annotée, comme
précédemment, de la mention « D », et des éléments relatifs à la nouvelle parcelle.
En outre, la section ancienne et l'ancien numéro de plan sont consignés en noir dans la
partie gauche des fiches n° 6240 NM Exp.
D. Vérifications effectuées au service
230
Ces vérifications sont exécutées par un inspecteur du service du cadastre.
1. Vérification de la présentation et de la structure du fichier du plan minute de remaniement
a. Présentation du plan
240
Le plan minute de remaniement fait l'objet d'un examen minutieux afin de s'assurer qu'aucune
erreur n'a été commise tant dans l'inscription des écritures que dans le dessin du trait. Cette vérification se fait à partir d'un tirage du plan.
Le contrôle porte notamment sur les points suivants :
- orthographe des noms et lieux-dits ;
- désignation des cours d'eau, canaux et voies de communication ;
- formation des parcelles, numérotage parcellaire, signes conventionnels, désignation du
plan et informations associées (échelle, précision).
b. Structure du fichier
250
La vérification consiste à s'assurer que le plan établi respecte les règles de confection
numérique liées aux standards en vigueur. Elle porte sur les points suivants :
- chaque élément du plan est répertorié dans la bonne couche ;
- chaque élément possède la bonne structure topologique conformément aux prescriptions des
standards d'échanges des objets du plan cadastral.
Le fichier doit être conforme aux prescriptions définies dans le
CAD-INFO-10-10 au II-A § 50.
Cette opération s'effectue par l'analyse des conclusions produites par les applications de
contrôle validées par la DGFiP. La correction des anomalies est un préalable obligatoire à la montée en charge du nouveau plan dans les applications de gestion du plan cadastral.
2. Vérification des travaux administratifs
260
Pour cette vérification, toutes les pièces composant le dossier de remaniement sont remises
à l'agent vérificateur :
- documents mis à la disposition du géomètre lors de l'ouverture des travaux ;
- dossier de convocations à la délimitation, composé des imprimés
n° 6197 Rem ou copie des lettres établies par publipostage ;
- registre n° 6196 des délibérations de la commission de
délimitation ;
- dossier des réunions de parcelles ;
- fiches de constatations bâties ;
- bulletins de renseignements ;
- croquis de délimitation, croquis de levé.
La vérification des travaux administratifs porte essentiellement :
- sur la correcte exécution des opérations de convocation à la délimitation ;
- sur la stricte application des dispositions limitatives concernant les changements
éventuels d'attribution ;
- sur la régularité des opérations de réunion et de division de parcelles ;
- sur la tenue des croquis de délimitation et des croquis de levé ;
- sur la concordance des indications portées sur les différents documents à la disposition
ou établis par le géomètre.
Cette dernière vérification est effectuée par épreuves, en rapprochant le croquis de
délimitation, le plan minute de remaniement, les fiches n° 6240 NM Exp, les bulletins n° 1158 NM exp et les fiches de constatation bâties.
E. Établissement de tirages au format A0 du plan minute de remaniement
270
Outre le tirage au format A0 du plan minute de remaniement destiné à la vérification de la
classe de précision du plan, un deuxième tirage est réalisé pour la communication aux propriétaires des résultats du remaniement, ce tirage étant affiché en mairie pendant la période de communication.
F. Saisie des correspondances et établissement des relevés n° 6210 individuels
280
Le service du cadastre procède à la saisie dans l'application MAJIC3 des nouvelles
références cadastrales et contenances.
La communication aux propriétaires des résultats du remaniement ne concerne que les
propriétés non bâties. Elle s'appuie sur les relevés parcellaires n°6210 REM récapitulant, pour chaque propriétaire, la situation de ses parcelles avant et après
remaniement. Ils sont constitués de trois feuillets autocopiants :
- un feuillet n° 6210A BOBK, à adresser au propriétaire et à conserver par ce dernier ;
- un feuillet n° 6210B RAMK, à adresser également au propriétaire et destiné à recueillir
ses observations éventuelles ; ce volet est à renvoyer au service expéditeur après signature de tous les propriétaires et des propriétaires indivis, la date limite de renvoi étant le dernier jour de
la période de communication en mairie ;
- un feuillet n° 6210C RAMK, conservé par le service, à toutes fins utiles, notamment pour
le pointage du retour du volet BRAMK.
Les relevés parcellaires n° 6210 sont demandés dans l'application MAJIC 3 et édités par
l'établissement de services informatiques (ESI) qui les transmet au service du cadastre, éventuellement sous enveloppe. | Bulletin officiel des finances publiques - impôts | BOI-CAD-REM-10-40-60 | https://bofip.impots.gouv.fr/bofip/5164-PGP.html/identifiant=BOI-CAD-REM-10-40-60-20130422 | 2013-04-22 00:00:00 | e9ca7a753747c549ef93fd82652d5ddd9465c971b2c8e646719d43e514dc5ff2 | [
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] |
A. RELEVE DU COMPTE N° OUVERT AU NOM DE :
M.....
demeurant :
Situation du compte :
Nombre
Numéros
Parts détenues au 1er janvier :
Parts acquises entre le 1er janvier et le 31 décembre :
Parts cédées entre le 1er janvier et le 31 décembre
Parts détenues au 31 décembre :
Part des revenus de l’immeuble de la société correspondant aux droits de l’associé : %
Immeubles
1
2
3
Adresse de ou des immeubles ouvrant droit à la réduction d’impôt
Montant de la réduction d’impôt correspondant aux droits de l’associé
Montant du revenu net foncier correspondant aux droits de l’associé
- droit commun
- art. 31-I-1° l (déduction spécifique de 30 %)
En cas de non-respect par la société ou l’associé de son engagement, réintégration à opérer l’année au cours de laquelle
la rupture de l’engagement est intervenue de la quote-part :
- de la réduction d’impôt
- de la déduction spécifique de 30 %
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 le ou les immeubles désignés au A :
- sont affectés à la location conformément aux dispositions prévues à l’article 199 septvicies
du CGI (1)
- sont affectés à la location dans le secteur intermédiaire ouvrant droit au bénéfice de la
réduction d’impôt prévue à l’article 199 septvicies du code général des impôts (CGI) et de la déduction spécifique de 30% prévue au l du 1° du I de l’article 31 du CGI (1)
- seront affectés à la location pendant neuf ans dans le délai de douze mois qui suivent la
date d’achèvement des travaux (1), la date d’achèvement de l’immeuble(1), ou la date de son acquisition (1) conformément aux dispositions prévues à l’article 199 septvicies du CGI
A , le
(signature)
(1) Rayer la mention est inutile | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000014 | https://bofip.impots.gouv.fr/bofip/5152-PGP.html/identifiant=BOI-LETTRE-000014-20130715 | 2013-07-15 00:00:00 | 5b102713c08ad6c2bd4ef8f1e66f0df7189fe36cfc9faed5b5542439f23a7ae1 | [
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] |
1
Un accord fiscal en vue d'éviter les doubles impositions en matière d'impôts sur le revenu a été
signé le 21 octobre 2010 à Paris entre le gouvernement de la République française et le Gouvernement de la Région administrative spéciale de Hong-Kong de la République populaire de Chine.
La loi n° 2011-1283
du 13 octobre 2011 (J.O n° 239 du 14 octobre 2011, p. 17307) a autorisé l'approbation du côté français du présent accord qui a été publié par le
décret n° 2011-1766 du 5 décembre 2011 (J.O n° 283 du 7 décembre 2011, p. 20650).
Cet accord est entré en vigueur le 1er décembre 2011.
10
L'article 28 de l'accord prévoit que les stipulations qu'il comporte s'appliquent :
- en France
en ce qui concerne les impôts sur le revenu perçus par voie de retenue à la source, aux sommes imposables à compter du
1er janvier 2012 ;
en ce qui concerne les impôts sur le revenu non perçus par voie de retenue à la source, aux revenus afférents, suivant le
cas, à toute année civile ou à tout exercice commençant à compter du 1er janvier 2012 ;
en ce qui concerne les autres impôts, aux impositions dont le fait générateur intervient à compter du 1er
janvier 2012 ;
- dans la Région administrative spéciale de Hong-Kong de la République populaire de Chine : en
ce qui concerne les impôts de la Région administrative spéciale de Hong-Kong, pour toute année d'imposition commençant à compter du 1er avril 2012. | Bulletin officiel des finances publiques - impôts | BOI-INT-CVB-HKG | https://bofip.impots.gouv.fr/bofip/5324-PGP.html/identifiant=BOI-INT-CVB-HKG-20120912 | 2012-09-12 00:00:00 | 618db3cfa21521f1a6df0a576b5df6aa70d5264fe892abc9ff776a2c4021effe | [
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] |
I. Généralités
La numérisation d’une feuille de plan nécessite la connaissance d’un nombre suffisant de points
connus en coordonnées pour la métropole, dans le système de projection de référence (Lambert 93 ou Coniques conformes 9 zones), correctement répartis sur la périphérie ainsi qu’à l’intérieur de la
feuille.
Pour les plans réalisés par réfection, remaniement, renouvellement ou aménagement foncier, ce
problème est résolu dans la très grande majorité des cas, car chaque feuille possède des croisées de carroyage ou des points dont on connaît les coordonnées. Si le carroyage est connu dans l’ancien
système de coordonnées Lambert zones alors, il sera nécessaire de procéder à des transformations pour pouvoir fournir aux partenaires chargé de la vectorisation du plan, les coordonnées des points de
calage dans le système de projection souhaité. Pour effectuer ces transformations, le logiciel "Circé", téléchargeable gratuitement sur le site internet de l'Institut géographique national qui permet
de transformer des coordonnées Lambert zones en coordonnées Lambert 93 ou Coniques conformes 9 zones (CC 9 zones), sera utilisé.
Les plans rénovés par voie de mise à jour ne répondent en revanche pas à cette exigence, et il
convient de rattacher les feuilles de plan non carroyées au système de coordonnées retenu : Lambert 93 ou CC 9 zones.
Pour une bonne numérisation, il faut que les feuilles de plan cadastral à équiper de points le
soient à partir d’une base de données homogène connue dans la projection retenue (Lambert 93 ou CC 9 zones) et définie à partir du système national de référence géodésique RGF93.
II. Dossier remis au prestataire
Le service du cadastre dont dépend la commune à traiter remettra sur cédérom les images des
planches cadastrales à géoréférencer.
Ces images ont les caractéristiques suivantes :
- une image par feuille ;
- scannage natif en 256 niveaux de gris ramené automatiquement à 16 niveaux de gris, puis
transformation des images en fichiers binaires en noir et blanc obtenus par partage automatique sur la gamme des 16 niveaux de gris ;
- résolution de 300 dpi ;
- format de l’image scannée pouvant varier en fonction de la caméra utilisée lors du scannage
de la feuille (parmi 4 caméras). Le format est proche de 12 350 pixels x 8 860 pixels ;
- compression en CCITT Groupe 4 monolithique BPS, extension ".TIFF" ;
- taille moyenne de 250 Ko.
III. Travaux réalisés par le prestataire
A partir d’une base de données géographiques (points GNSS, orthophotographies, etc.) le
prestataire géoréférencera les images des feuilles cadastrales.
Cette base de données géographiques servant d’appui au géoréférencement doit être homogène en
précision sur l’ensemble de la commune.
Le système de coordonnées de la base de données utilisée pour géoréférencer les feuilles
cadastrales doit être conforme au système national de référence de coordonnées géographiques, planimétriques et altimétriques cité à
l’article
1er du décret n° 2000-1276 du 26 décembre 2000 modifié par le
décret n° 2006-272 du 3 mars
2006.
Ce géoréférencement consistera à fournir et à annoter, pour chaque feuille initialement remise
par le service du cadastre, un minimum de 8 points répartis de façon homogène sur le périmètre de la feuille et de 2 points à l’intérieur de celle-ci.
Les points choisis doivent être significatifs et sans ambiguïté. Ils ne doivent prêter à
aucune confusion et doivent, bien sûr, être reproduits de façon identique sur chaque feuille où ils se trouvent (par exemple : sommets de bâtiments, sommets de limites parcellaires, etc.).
Ils doivent être identifiables sur le terrain dans toute la mesure du possible, et en tout
état de cause clairement pour 50 % d’entre eux. Cette contrainte résulte de la méthode retenue pour la vérification, à savoir un nouveau calcul par procédés satellitaires des coordonnées d’un
échantillon représentatif de points.
En outre, les classes de précision, et par suite les tolérances associées, étant fonction de
l’échelle du plan, et compte tenu de l’hétérogénéité possible des plans cadastraux sur une même commune (coexistence d’échelles et de modes de confection différents), les points identifiables, et par
suite vérifiables, devront être convenablement répartis dans chaque zone infra-communale homogène (lots de feuilles à la même échelle).
Les points seront numérotés de 1 à 9999 par commune et seront déterminés dans le système de
coordonnées retenu (Lambert 93 ou CC 9 zones) à partir du système national de référence géodésique RGF93.
Ces points sont matérialisés sur l’image du plan minute de conservation (ou sur son
impression). Le repérage est facilité par un cercle dessiné autour du point accompagné de son numéro d’identification.
Cas particulier : calage des feuilles comportant des agrandissements en marge.
Les agrandissements en marge sont intégrés lors de la numérisation du plan en utilisant comme
points d’appui, des points graphiques nets situés à la fois en périphérie de la zone d’origine et de la zone agrandie. Il n’y a pas lieu de considérer que ces agrandissements présentent une précision
supérieure au reste de la feuille : la classe de précision est celle de la feuille principale. L’adaptation est réalisée à l’aide d’une transformation conforme.
Les situations résiduelles seront ensuite examinées en liaison avec le service territorial en
charge du plan cadastral.
IV. Dossier remis par le prestataire
Le prestataire chargé des travaux remettra au service du cadastre un dossier composé des
pièces suivantes :
- le cédérom initialement transmis par le service du cadastre ;
- un cédérom contenant les fichiers d’images des feuilles cadastrales annotées des points
d’appui (symbole et numéro) permettant la numérisation et le géoréférencement de la feuille. Il est précisé qu’à aucun moment l’image du plan cadastral ne doit être rééchantillonnée ;
- un fichier "NXY" au format texte reprenant l’ensemble des points déterminés sur la commune
avec leurs coordonnées, en métropole, en Lambert 93 ou CC 9 zones selon le système de projection retenu. Ce fichier comprendra une première ligne de texte contenant le nom de la commune puis la liste
des points (un point par ligne) sous la forme NséparateurXséparateurY ;
- un tirage sur papier au format A0 de chaque feuille annotée ;
- un dossier technique décrivant :
- la méthodologie employée pour le géoréférencement,
- les caractéristiques de la base de données géographiques utilisée pour l’opération.
V. Vérification du rattachement
Le prestataire est soumis à une obligation de résultat. C’est pourquoi les travaux seront
contrôlés par la Direction générale des finances publiques (DGFiP). Le texte de référence utilisé est
l'arrêté du 16 septembre
2003, portant sur les classes de précision applicables aux catégories de travaux topographiques réalisés par l'État et par les collectivités locales, ou pour leur compte.
Ce contrôle portera, en la forme, sur le dossier remis par l’entrepreneur, et, quant au fond,
sur la qualité des résultats obtenus.
Les résultats obtenus seront contrôlés par échantillonnage sur le territoire communal que le
prestataire aura géoréférencé. Le contrôle consistera à déterminer à nouveau en coordonnées Lambert 93 ou CC 9 zones à partir du système de référence géographique RGF93, par procédés satellitaires, un
échantillon d’au moins 10 % du nombre total de points fournis par le prestataire par lot de feuilles de même échelle. Ces points de contrôle seront choisis par la DGFiP parmi les points clairement
identifiables sur le terrain. Les écarts obtenus permettront de déterminer si l’ensemble des points localisés par le prestataire appartiennent à la classe de précision souhaitée.
Le vérificateur détermine par procédés satellitaires (GPS) les points d’appui fournis par le
prestataire.
Pour chaque lot de feuilles de même échelle, la vérification sera réalisée par échantillonnage
selon la classe de précision planimétrique [xx] cm avec un coefficient de sécurité C égal à 2.
La classe de précision est donnée par la relation : [xx] = cm
où E représente l'échelle du lot de plans à géoréférencer (par exemple E=1/1 250).
La classe de précision [xx] obtenue sera arrondie à la dizaine de centimètres supérieure.
Le tableau ci-après reprend les classes de précision ainsi obtenues selon l’échelle du plan :
Échelle du plan
Classe de précision à retenir (cm)
1/6 25
140
1/1 000
230
1/1 250
280
1/2 000
450
1/2 500
560
1/4 000
890
1/5 000
1120
1/8 000
1780
Classes de précision selon l’échelle du plan
Pour tout échantillon comptant N points, on calcule l'écart moyen en position
Emoy pos. Celui-ci est défini par la moyenne arithmétique des écarts en position Epos relevés sur les points. On dit que la population dont est issu l'échantillon comptant N
points est de classe de précision [XX] cm lorsque simultanément les trois conditions a/ b/ et c/ sont remplies :
a/ l'écart moyen en position Emoy pos de l'échantillon est
inférieur à [XX] x (1+1/(2xC2)) cm où C est le coefficient de sécurité des mesures de contrôle ;
b/ le nombre N’ d'écarts dépassant le premier seuil T = k x [XX] x (1+1/(2xC2)) cm,
n'excède pas l'entier immédiatement supérieur à : 0,01 x N + 0,232 x √N où k prend les valeurs indiquées dans la table 1 en fonction du nombre n de coordonnées caractérisant la position des objets
géographiques, et suivant la même loi statistique.
n
1
2
3
k
3,23
2,42
2,11
Table 1
Pour les travaux cadastraux, n est égal à 2 et par conséquent, il faut retenir la
valeur 2,42 pour le coefficient k.
Lorsque N < 5, aucun écart supérieur à T n'est admis (cf. table 2 ci-dessous).
N
de 1 à 4
5 à 13
14 à 44
45 à 85
86 à 132
133 à 184
185 à 240
241 à 298
299 à 359
360 à 422
423 à 487
N'
0
1
2
3
4
5
6
7
8
9
10
Table 2
c) Le second seuil ne doit pas être dépassé :
Aucun écart en position dans l'échantillon n'excède le second seuil T = 1,5 x k x [XX] x (1+1/(2xC2)) cm.
Exemple : Pour un lot de planches au 1/2 500 dont l’échantillon de
vérification comporte 100 points, cet échantillon doit être de classe [560] cm. Pour cela, les trois conditions suivantes doivent être simultanément remplies avec C = 2 et k = 2,42 :
- l’écart moyen en position (moyenne arithmétique des écarts en position) de l’échantillon doit
être inférieur à 6,30 m ;
- le nombre d’écarts dépassant le premier seuil T = 15,25 m doit être inférieur ou égal à 4 ;
- aucun écart en position de l’échantillon n’excède le second seuil T= 22,87 m.
Toute difficulté d’interprétation devra être soumise à l’examen du service
du cadastre territorialement compétent. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000394 | https://bofip.impots.gouv.fr/bofip/5282-PGP.html/identifiant=BOI-ANNX-000394-20130617 | 2013-06-17 00:00:00 | 912282fd8c8e406547af1b795dc41f5dc8e915ffcca7ece7bfebd69003dc6578 | [
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] |
I. Les ventes de produits agricoles
1
L'encaissement par l'agriculteur du prix afférent à la vente ou à la livraison effectuée
constitue le fait générateur du remboursement forfaitaire.
En conséquence, seuls les encaissements perçus pendant la période pour laquelle les agriculteurs
sont placés sous le régime du remboursement forfaitaire ouvrent, en principe, droit au remboursement.
Ainsi, un exploitant agricole qui a opté pour l'imposition à la TVA d'après le régime simplifié
propre à l'agriculture avant le 1er février N, avec effet du 1er janvier N, ne peut bénéficier du remboursement forfaitaire pour tous les encaissements effectués depuis le 1er janvier N, même si
ceux-ci se rapportent à des ventes ou à des livraisons opérées avant cette date.
10
En revanche, par exception, si un exploitant agricole renonce à l'option pour le régime
simplifié d'imposition à la TVA (cf. BOI-TVA-SECT-80-20-10-II-A-1-d) il ne peut bénéficier du remboursement forfaitaire qu'à raison des
encaissements qui se rapportent à des ventes ou à des livraisons opérées après la période couverte par l'option. En effet, les encaissements se rapportant à des opérations réalisées pendant la période
couverte par l'option doivent être soumis à la taxe si les biens et services qui ont concouru à leur réalisation ont ouvert droit à déduction.
II. Les ventes demeurées impayées
20
Le remboursement forfaitaire est calculé sur le montant net des encaissements correspondant aux
livraisons de produits agricoles faites à des assujettis autres que les agriculteurs qui bénéficient en France du remboursement forfaitaire, à des personnes morales non assujetties qui réalisent des
acquisitions intracommunautaires imposables dans l'État membre de la communauté européenne d'arrivée de l'expédition ou du transport des produits agricoles, et aux exportations de produits agricoles
(CGI, art. 298 quater et annexe II, art.
263).
Lorsque la livraison demeure impayée, elle ne peut donc être prise en compte, pour le calcul du
remboursement forfaitaire, le fait générateur de ce remboursement, c'est-à-dire l'encaissement n'étant pas intervenu.
30
Conformément aux dispositions de
l'article 272-1 du CGI, la taxe peut être récupérée :
- lors du jugement arrêtant le plan de redressement et décidant la poursuite de l'activité de
l'entreprise défaillante (code de commerce, art. L 631-1 et suiv.). La quotité des créances demeurant impayées est, en effet, connue
à la date du jugement ;
- ou dès la date du jugement qui prononce la liquidation judiciaire de l'entreprise
défaillante (code de commerce, art. L 641-1) sans qu'il soit désormais nécessaire d'attendre le certificat du syndic ou le jugement
de clôture (cf. BOI-TVA-DED-40-10-20 ). | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-60-10-30 | https://bofip.impots.gouv.fr/bofip/749-PGP.html/identifiant=BOI-TVA-SECT-80-60-10-30-20120912 | 2012-09-12 00:00:00 | 5a25d87eb9dc71e219946d4d0135834514e033a0744d6465b8bafb1c026aa21e | [
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] |
1
L'article
2 de la loi n°2009-1673 du 30 décembre 2009 de finances pour 2010 institue la contribution économique territoriale (CET), composée :
- d'une cotisation foncière des entreprises (CFE), assise sur la valeur
locative des biens passibles de taxe foncière ;
- d'une cotisation sur la valeur ajoutée des entreprises (CVAE),
(BOI-CVAE), assise sur une fraction de la valeur ajoutée produite par les entreprises dont le chiffre d'affaires excède le seuil mentionné au I de
l'article 1586 ter du CGI.
10
La CFE est due chaque année par les personnes physiques ou morales, les sociétés non dotées de
la personnalité morale ou les fiduciaires pour leur activité exercée en vertu d'un contrat de fiducie qui exercent en France, à titre habituel une activité professionnelle non salariée.
Les règles relatives à la CFE sont codifiées aux
articles 1447 et suivants du CGI.
La base d’imposition à la CFE est constituée de la valeur locative des seuls biens passibles
d’une taxe foncière dont dispose l'entreprise au cours de la période de référence.
Les redevables de la CFE ne sont pas tenus de déclarer chaque année leurs biens imposables,
l'obligation de déclaration n'existe que dans certaines situations particulières.
20
La CFE est établie dans chaque commune où le redevable dispose de locaux ou de terrains et est
affectée au bloc communal.
30
La présente division, consacrée à la présentation de la CFE, en détaille :
- le champ d'application (titre 1, BOI-IF-CFE-10) ;
- la base d'imposition (titre 2, BOI-IF-CFE-20) ;
- les obligations déclaratives (titre 3, BOI-IF-CFE-30) ;
- le recouvrement, le contrôle et le contentieux (titre 4,
BOI-IF-CFE-40). | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE | https://bofip.impots.gouv.fr/bofip/819-PGP.html/identifiant=BOI-IF-CFE-20151202 | 2015-12-02 00:00:00 | 33aa075feef1fa13507bd13bbda4a5dd896e67b4a0c0dc0918283f66688a9a76 | [
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] |
1
Les organismes publics sont, en principe, assujettis à l'impôt sur les sociétés en application
soit du 1 de l'article 206 du code général des impôts (CGI), lorsqu'ils se livrent à une exploitation ou à des opérations de
caractère lucratif (BOI-IS-CHAMP-10-60), soit du 5 de l'article 206 du CGI, dans le cas contraire (BOI-IS-CHAMP-10-50-40-10).
10
Des exonérations sont prévues, toutefois, en faveur :
- des régions et des ententes interrégionales, des départements et des ententes
interdépartementales, des communes, des établissements publics de coopération intercommunale à fiscalité propre, des syndicats de communes et des syndicats mixtes constitués exclusivement de
collectivités territoriales ainsi que leurs régies de services publics ;
- et des établissements publics scientifiques, d'enseignement et d'assistance.
Par une
décision du 27 juillet 2017 n°C(2017) 5176 final, la Commission européenne a mis en demeure les autorités
françaises de supprimer, à compter du 1er janvier 2018, l'exonération d'impôt sur les sociétés bénéficiant aux ports, lorsqu'ils sont engagés dans des activités économiques.
Ainsi, les ports autonomes, les chambres de commerce maritimes, les chambres de
commerce de l'intérieur gérant des installations portuaires, les municipalités concessionnaires d'outillage public propriété de l’État dans les ports maritimes ainsi que les entreprises qu'elles ont
pu substituer pour l'exploitation de cet outillage ne peuvent plus se prévaloir de l'exonération d'impôt sur les sociétés à compter du 1er janvier 2018.
I. Les collectivités publiques locales et leurs régies de services publics
20
Le 6° du 1 de l'article 207
du CGI exonère d'impôt sur les sociétés les régions et les ententes interrégionales, les départements et les ententes interdépartementales, les communes, les établissements publics de coopération
intercommunale à fiscalité propre, les syndicats mixtes constitués exclusivement de collectivités territoriales et les syndicats de communes ainsi que leurs régies de services publics.
A. Régions, ententes interrégionales, départements, ententes interdépartementales, communes, syndicats de communes et
syndicats mixtes
30
Les départements, les communes et les syndicats de communes sont exonérés d'impôt sur
I'ensemble de leurs revenus.
Tel est le cas, par exemple, d'une commune éditant un bulletin municipal en vue de sa vente. En effet,
il résulte de la réponse ministérielle faite à Mme Marie-France Lecuir, député, (RM Lecuir n° 45768, JO AN du 10 septembre
1984 p. 4048) que les communes sont exonérées d'impôt sur les sociétés pour l'ensemble de leurs activités, y compris celles qui consistent à éditer et à vendre un bulletin municipal.
40
Il en est de même des communes rurales qui, pour maintenir un minimum de vie sociale, donnent en
location un commerce dont elles se sont rendues propriétaires, dés lors que cette activité n'est pas exploitée en régie
(RM
Emorine n°14311, JO Sénat du 10 juin 1999, p 1949).
50
RES N° 2005/07 du 06/09/2005 (FE et IDL) : Bail emphytéotique pour une
opération réalisée par une collectivité territoriale.
Question : Quelle est la situation des collectivités territoriales au regard des
impôts commerciaux et locaux en cas de recours à un bail emphytéotique en vue de la réalisation d'une opération d'intérêt général liée à la construction de casernes pour la gendarmerie nationale ?
Quelles sont les incidences, pour les collectivités territoriales, des dispositions de
l’article L. 1311-2 du code général des collectivités territoriales (CGCT) issu de la
loi n° 2002-1094 d'orientation et de
programmation pour la sécurité intérieure (LOPSI) du 29 août 2002 ?
Réponse :
I – Analyse du dispositif prévu par la LOPSI.
La collectivité territoriale conclut avec un opérateur privé un bail emphytéotique administratif
(BEA) portant sur un terrain dont elle est propriétaire.
L’opérateur privé est chargé de la construction des casernes et en supporte le coût financier. Il
met ensuite ces constructions à la disposition de la collectivité bailleresse en vertu d’une convention dont la durée est égale au bail emphytéotique.
La collectivité sous-loue ensuite les bâtiments à la gendarmerie nationale moyennant un loyer
fixé par les services fiscaux.
Dans certains cas, l’emphytéote peut directement louer les logements à la gendarmerie nationale.
Quel que soit le mode de gestion choisi, l’ouvrage réalisé devient propriété de la collectivité
bailleresse au terme du bail.
II - Analyse au regard de l’impôt sur les sociétés.
Seules sont susceptibles d’être soumises à l’impôt sur les sociétés, en application des
dispositions combinées du 1 de l'article 206 du CGI et de l'article 1654 du CGI, les opérations
qui présentent un caractère lucratif. Sont considérées comme lucratives les activités qui pourraient être exercées dans des conditions similaires par des organismes du secteur concurrentiel.
A l’inverse, les opérations qui sont réalisées afin de satisfaire l’intérêt général, notamment de
par leur importance au regard de l’aménagement du territoire et qui ne pourraient être réalisées selon les mêmes modalités par des entreprises ne sont pas lucratives et se situent hors du champ
d’application de l’impôt sur les sociétés.
Par ailleurs, lorsque les opérations exercées par les collectivités locales sont considérées
comme lucratives, elles ne sont susceptibles d’être soumises à l’impôt sur les sociétés que si elles nécessitent, en application des
articles L. 2221-1 et suivants du CGCT, la constitution d’une régie au moins dotée de l’autonomie
financière.
En effet, les collectivités locales qui exercent des activités lucratives qu’elles ne sont pas
tenues de gérer par l’intermédiaire d’une régie au moins dotée de l’autonomie financière bénéficient, au titre de ces activités, de l’exonération d’impôt sur les sociétés prévue au 6° du 1 de
l’article 207 du CGI.
Pour l'analyse au regard des impôts directs locaux (taxe foncière et cotisation foncière des
entreprises), voir BOI-IF-TFB-10-20-20 au III-B § 45 et BOI-IF-CFE.
60
Comme les autres collectivités territoriales, les régions sont exonérées d'impôt sur les
sociétés pour l'ensemble de leurs revenus, y compris ceux qui proviennent de la gestion de leur patrimoine.
(70)
80
Les dispositions du 6° du 1 de
l'article 207 du CGI s'appliquent également aux ententes interrégionales, aux ententes interdépartementales et aux syndicats
mixtes, en application de
l'article
59 de la loi n° 92-125 d'orientation relative à l'administration territoriale de la République du 6 février 1992.
90
Cependant,
l'article 20 de la loi de
finances n° 94-1163 rectificative pour 1994 a modifié la portée de l'exonération d'impôt sur les sociétés ainsi prévue en faveur des syndicats mixtes pour la réserver à ceux qui sont exclusivement
composés de collectivités territoriales ou de groupements de ces collectivités.
100
Les syndicats mixtes sont des établissements publics qui peuvent être constitués entre des
institutions d'utilité commune interrégionales, des régions, des ententes ou des institutions interdépartementales, des départements, des communautés de villes et des communautés de communes, des
communautés urbaines, des districts, des syndicats de communes, des communes, des chambres de commerce et d'industrie, d'agriculture ou de métiers et autres établissements publics, en vue d'œuvres ou
de services présentant une utilité pour chacune de ces personnes morales.
110
Les modalités de constitution de ces syndicats sont prévues par
l'article L. 5721-2 du CGCT qui précise qu'ils doivent comprendre au moins une collectivité
territoriale ou un groupement de ces collectivités.
120
Les syndicats comprenant des membres autres que des collectivités territoriales ou leurs
groupements sont assujettis à l'impôt sur les sociétés comme tous les autres établissements publics.
130
Ceux qui exercent une activité lucrative
(BOI-IS-CHAMP-10-50-10-20) sont soumis à l'impôt sur les sociétés de droit commun en application du 1 de
l'article 206 du CGI.
140
Ceux qui n'exercent pas d'activité lucrative sont soumis à l'impôt sur les sociétés aux taux
réduits prévus à l'article 219 bis du CGI, sur leurs revenus patrimoniaux énumérés au 5 de
l'article 206 du CGI (BOI-IS-CHAMP-10-50-40-10).
B. Régies de services publics créées par les collectivités territoriales
150
Les régies départementales et communales bénéficient de l'exonération d'impôt sur les sociétés
dans la mesure où elles ont pour objet l'exploitation de services publics. Cette exonération s'applique également aux régies de services publics créées par les régions.
160
La portée de l'exonération des régies de services publics visées au 6° du 1 de
l'article 207 du CGI a été précisée par le Conseil d’État dans un arrêt du 16 janvier 1956 (cf. I-B §
220). Pour apprécier si une régie régionale, départementale ou communale peut prétendre à l'exemption, il convient de rechercher si elle a pour objet l'exploitation ou l'exécution d'un service
indispensable à la satisfaction des besoins collectifs des habitants de la collectivité territoriale.
Tel peut être le cas, par exemple, des régies de distribution d'eau, de transports en commun,
de traitement des ordures ménagères, etc.
170
L'exonération s'applique non seulement aux régies directes mais encore aux régies intéressées,
dans la mesure où les bénéfices de l'exploitation reviennent aux collectivités territoriales.
Les régies directes ne sont pas dotées de l'autonomie financière. Leurs opérations sont
retracées dans le budget général de la collectivité territoriale dont elles dépendent. Une régie de dépenses ou de recettes, simple mode de comptabilisation, peut, toutefois, enregistrer les charges
et les produits du service exploité directement, sans remettre en cause l'absence d'autonomie financière.
A cet égard, la circonstance qu'un service à caractère industriel ou commercial serait
exploité dans les faits, en régie directe, reste sans incidence sur le principe de son assujettissement à l'impôt sur les sociétés ainsi que sur l'appréciation de son exonération éventuelle au regard
du 6° du 1 de l'article 207 du CGI, dès lors que cette activité aurait dû être dotée de l'autonomie financière en application
des dispositions du code général des collectivités territoriales (CGCT, art. L. 2221-4). Il en est
ainsi, notamment, des services de remontées mécaniques dans la mesure où il s'agit de services d'intérêt public à caractère industriel ou commercial au sens de
l'article L. 2221-1 du CGCT. Par ailleurs, ces services à caractère industriel ou commercial ne sont
pas indispensables à la satisfaction des besoins collectifs des habitants de la collectivité territoriale et ne peuvent donc bénéficier de l'exonération prévue au 6° du 1 de l'article 207 du CGI.
180
Cependant, l'exonération ne peut être étendue aux bénéfices provenant d'opérations accessoires
à l'exploitation des services publics. C'est ainsi que les profits qu'une régie communale de distribution du gaz retire de la vente d'appareils de chauffage ou de cuisine doivent être assujettis à
l'impôt sur les sociétés.
190
Enfin, les régies dont l'objet n'est pas un service indispensable à la satisfaction des
besoins collectifs des habitants de la région, du département ou de la commune sont exclues du bénéfice de l'exonération et sont imposables sur l'ensemble de leurs bénéfices en application du 1 de
l'article 206 du CGI.
200
Il en est ainsi, notamment, de celles qui se livrent à l'exploitation d'un casino, d'un domaine
thermal, d'un théâtre, d'une buvette, à la gestion d'un marché d'intérêt national, à l'exploitation d'une activité de télédistribution
(RM Jacque n° 10288, JO AN du 21 avril 2003 p. 3173) ou encore des pompes funèbres.
210
En effet, la
loi n° 93-23 du 8 janvier 1993
relative à la législation dans le domaine funéraire a mis fin au monopole communal du service extérieur des pompes funèbres. Elle prévoyait une période transitoire de cinq ans permettant
l'ouverture à la concurrence.
Depuis le 10 janvier 1993, toutes les régies communales des pompes funèbres sont donc soumises
à la concurrence.
220
Or, ainsi qu'il a été dit, le Conseil d'État a jugé que cette exonération s'applique aux
régies locales gérant des services publics que les collectivités «ont le devoir d'assurer», c'est à dire celles qui ont pour objet l'exploitation ou l'exécution d'un service indispensable à
la satisfaction des besoins collectifs des habitants de la collectivité locale où elles sont situées, à l'exclusion de celles qui n'offrent essentiellement, pour cette collectivité, qu'un intérêt
économique et financier (CE, arrêt du 16 janvier 1956 n°s 13.019, 15.018 et 15.019).
L'exonération prévue au 6° du 1 de
l'article 207 du CGI n'est donc pas applicable dès lors que le service rendu par les régies municipales des pompes funèbres ne
peut plus être considéré comme un service public indispensable à la satisfaction des besoins collectifs de la population, du fait de la suppression du monopole et de l'institution d'un régime
concurrentiel par la loi n° 93-23 du
8 janvier 1993 relative à la législation dans le domaine funéraire.
(225 à 280)
II. Établissements publics scientifiques, d'enseignement et d'assistance
290
Conformément aux dispositions du 5 de
l'article 206 du CGI, les établissements publics scientifiques, d'enseignement et d'assistance sont exonérés de l'impôt sur les
sociétés pour leurs revenus fonciers, agricoles ou mobiliers.
300
A cet égard, les établissements publics de santé (tels que notamment les hôpitaux publics), en
leur qualité d'établissements publics d'assistance, bénéficient des dispositions du 5 de l'article 206 du CGI qui prévoient
qu'ils peuvent être exonérés à raison de leurs revenus patrimoniaux.
310
En revanche, les établissements publics scientifiques, d'enseignement et d'assistance qui se
livreraient à une exploitation ou à des opérations de caractère lucratif, au sens du 1 de l'article 206 du CGI, devraient être
assujettis à l'impôt sur les sociétés dans les conditions de droit commun, à raison des bénéfices provenant de cette exploitation, y compris, le cas échéant, les revenus fonciers et mobiliers et les
bénéfices agricoles s'y rattachant.
320
Il a ainsi été précisé dans une réponse ministérielle
(RM
Lorrain n° 12776, JO Sénat du 18 avril 1996 p. 936) que lorsqu'ils vendent à Électricité de France leur production excédentaire, les hôpitaux publics équipés d'installations de cogénération se
livrent à des opérations détachables de leur activité principale d'établissements de soins. Ces opérations de nature industrielle ou commerciale sont imposables, dans les conditions de droit commun, à
l'impôt sur les sociétés, à la taxe sur la valeur ajoutée et à la cotisation foncière des entreprises, quelle que soit l'affectation finalement donnée aux profits ainsi réalisés.
330
Pour l'application de ces dispositions, il convient de se référer à la classification des
établissements publics en fonction de leur objet (BOI-IS-CHAMP-10-60 au I-C § 220 à 520).
340
Toutefois, en application du 9° du 1 de
l'article 207 du CGI, sont exonérés d'impôt sur les sociétés les revenus perçus par les établissements publics de recherche et
les établissements publics d'enseignement supérieur, qui sont tirés des activités conduites dans le cadre des missions du service public de l'enseignement supérieur et de la recherche définies à
l'article L. 123-3 du code de l'éducation et à l'article L.
112-1 du code de la recherche. | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-30-60 | https://bofip.impots.gouv.fr/bofip/811-PGP.html/identifiant=BOI-IS-CHAMP-30-60-20180103 | 2018-01-03 00:00:00 | abbac1962e7115e59e18134f252a5e8aa70f52d540ff8f058eb63570e5f36b4e | [
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] |
1
Aux termes de
l'article L. 57 du livre des procédures fiscales (LPF), les propositions de rectification doivent être motivées de manière
à mettre le contribuable en état de pouvoir formuler ses observations ou faire connaître son acceptation.
L'administration invite en même temps l'intéressé à faire parvenir son acceptation ou ses
observations dans un délai de 30 jours à compter de la réception de la proposition de rectification (LPF, art. R*.
57-1).
I. Agents compétents pour proposer les rectifications
Se reporter au BOI-CF-DG-30.
II. Formes et modalités de la notification d'une proposition de rectification
10
L'administration doit être en mesure de prouver non seulement que les rehaussements envisagés à
l'encontre du contribuable ont été portés à sa connaissance mais encore le contenu précis de la notification et la date exacte à laquelle elle a été réalisée.
A. Nécessité d'une proposition écrite et imprimés à utiliser
20
En cas de contestation, il appartient à l'administration de faire la preuve que la proposition
de rectification a été régulièrement adressée.
La proposition est faite par écrit. Un exemplaire de la proposition de rectification est adressé
au contribuable, l'autre reste au dossier. Cet exemplaire servira de preuve en cas de contestation.
30
La circonstance que le contribuable a donné verbalement son adhésion au rehaussement
proposé par le service ne peut dispenser celui-ci d'adresser la proposition de rectification prévue par la loi (CE, arrêt du 22 mars 1929, n° 97746).
40
À cet effet, le service utilise les imprimés suivants :
Numéro de la nomenclature des imprimés
Désignation et utilisation de l'imprimé
2120
Proposition de rectification. Imprimés à utiliser pour toute proposition de rectification effectuée du bureau.
3905
Proposition de rectification au titre de la valeur vénale imposable : aux droits d'enregistrement, à la TVA, à la taxe de
publicité foncière.
3906
Proposition de rectification concernant la valeur vénale des droits sociaux non représentés par des titres cotés en
France.
3924
Proposition de rectification à la suite :
- d'un examen contradictoire de la situation fiscale personnelle ;
- d'une vérification de comptabilité.
3926
Réponse aux observations du contribuable.
3953
Avis d'absence de rectification à la suite :
- d'une vérification de comptabilité ;
- d'un examen contradictoire de la situation fiscale personnelle.
50
Les erreurs matérielles dans l'emploi des imprimés de notification, n'entachent pas
d'irrégularité la procédure suivie, dès lors qu'elles n'ont causé aucun préjudice au contribuable et que toutes les garanties légales ont été effectivement accordées à ce dernier
(CE, arrêt du 26 mai 1967, n°61084 et
CE, arrêt du 14 avril 1970, n° 75687). Il
est recommandé toutefois d'apporter le plus grand soin à l'emploi des imprimés visés ci-dessus pour chacun des rehaussements concernés.
B. Modalités de la notification
60
La notification est normalement effectuée par voie postale.
70
Lorsque plusieurs propositions de rectification sont adressées au même contribuable, chacune
d'elles doit faire l'objet d'un envoi séparé, dans les conditions indiquées au II-A § 20 à 50.
80
En cas de remise directe au contribuable de l'original de la proposition de rectification, la
notification n'est considérée comme réalisée que si l'intéressé accuse réception de la proposition par écrit sur l'exemplaire à conserver au dossier, ou y fait immédiatement figurer ses observations.
Jugé, à cet égard, que la remise directe le 31 décembre interrompt valablement la
prescription alors même que la notification par voie postale, effectuée parallèlement ne serait parvenue que le 2 janvier (CE, arrêt du 1er décembre 1982, n° 27387).
90
La lettre est expédiée sous pli fermé
(LPF, art. R*. 103-1) en recommandé avec avis de réception.
100
La réglementation postale applicable prévoit la délivrance d'un avis d'instance informant le
destinataire qu'un pli recommandé est à sa disposition au guichet. Le retrait peut être opéré dans un délai de 15 jours, étant précisé que le jour de présentation n'est pas lui-même pris en compte
pour le calcul de ce délai.
110
Compte tenu de cette réglementation et de la jurisprudence du Conseil d'État en la matière, il
y a lieu de veiller au respect des formalités dans les conditions suivantes.
1. Pli distribué
120
Pour pouvoir se prévaloir des effets attachés à la notification, l'administration doit être
en mesure d'apporter la preuve de l'envoi du pli recommandé avec avis de réception à l'adresse indiquée par le contribuable ainsi que de sa réception par le destinataire
(CE, arrêt du 23 février 1987, n°
56362).
L'avis de réception postal permet, non seulement de prouver que le contribuable a bien reçu la
proposition de rectification, mais encore de déterminer le point de départ du délai de réponse prévu à l'article R*. 57-1 du
LPF.
Aussi cet avis doit-il figurer au dossier avec la copie de la proposition.
En cas de contestation, l'administration est tenue de présenter, devant le juge de l'impôt
cet avis de réception postal, dûment daté et signé qui fait foi de l'adresse à laquelle le pli a été envoyé, de la date de remise de la lettre
(CE, arrêt du 7 novembre 1986, n° 59167)
et de la qualité du destinataire (CE, arrêt du 29 juin 1981, n° 26228 et
CE, arrêt du 13 novembre 1998, n° 164143)
étant observé que les mentions portées sur cet avis prévalent sur celles, manuscrites, qui figurent sur l'enveloppe
(CE, arrêt du 14 octobre 1987, n°
71575).
2. Pli non distribué
130
En cas de retour du pli, la notification est régulière si l'administration apporte la preuve
de la présentation au domicile. Celle-ci résulte de l'avis de réception retourné à l'expéditeur avec le pli et sur lequel figure la date de présentation ou de la mention « absent avisé » accompagnée
de la date de cette formalité apposée sur le pli (se reporter également au BOI-CF-PGR-10-10-III-A-1-b-2° § 170).
3. Avis de réception égaré ou inopérant
140
Lorsque l'avis de réception a été égaré ou ne contient pas toutes les mentions nécessaires
pour démontrer la régularité de la procédure, le Conseil d'État admet que la preuve puisse être apportée par la production d'une attestation établie par le service de la Poste.
Cette attestation doit préciser :
- la date de présentation si le pli n'a pas été retiré ;
- la date de présentation et de remise du pli si celui-ci a été distribué ; l'attestation doit
également mentionner qu'une signature figure sur la fiche de distribution.
III. Destinataire de la proposition de rectification et adresse à retenir
150
La proposition de rectification doit être adressée au contribuable lui-même ou à la personne
désignée par lui à cet effet, et à l'adresse indiquée par lui.
En cas de décès du contribuable, la proposition de rectification peut être valablement
adressée à l'un quelconque des ayants droit
(CE, arrêt du 26 juillet 1982, n°
20662).
160
En revanche, les rehaussements ne sauraient être considérés comme valablement notifiés lorsque
la lettre recommandée a été adressée à une personne n'ayant pas qualité pour la recevoir aux lieu et place du contribuable et que les circonstances ne permettent pas d'établir que celui-ci en a reçu
communication ou encore, si la lettre non délivrée a été renvoyée au service, lorsque le contribuable ne porte pas la responsabilité du défaut de distribution.
C'est ainsi, par exemple, que la notification ne peut être réputée avoir été régulièrement
effectuée dans le cas d'une lettre revenue non distribuée pour avoir été expédiée à l'ancienne adresse du contribuable dont la nouvelle adresse était pourtant connue du service.
De même, la tentative de notification est de nul effet et doit être renouvelée dans d'autres
conditions lorsque la non-distribution du pli a pour motif le décès du destinataire, l'existence d'un homonyme à son adresse, une erreur dans le libellé de la suscription ou le défaut de dépôt d'avis
d'instance par le service postal.
170
Lorsque la distribution du pli n'a pas pu avoir lieu du fait du contribuable, la notification
est considérée comme ayant été régulièrement effectuée.
Il en est ainsi dans le cas d'un contribuable :
- qui a refusé de recevoir la lettre qui lui était présentée par le préposé de la Poste ;
- qui, ayant changé de domicile sans en avoir avisé le service et sans avoir pris les
mesures pour que son courrier soit transmis à sa nouvelle adresse par la Poste, n'a pas été atteint par le pli, celui-ci n'ayant pu être acheminé vers sa nouvelle adresse demeurée inconnue
(CE, arrêt du 5 octobre 1973, n° 83169).
Dans un pareil cas, la notification est considérée comme réalisée à la date de la présentation
du pli recommandé à l'adresse connue du service.
180
En application de
l'article L. 113-1 du code de justice administrative (CJA), la cour administrative d'appel de Marseille a sursis à
statuer sur la demande du Ministre de l’Économie, des Finances et de l'Industrie et a saisi, pour avis, le Conseil d'État, des questions suivantes :
1) lorsqu'elle est avisée par un contribuable, personne physique ou morale, d'une élection de
domicile au cabinet d'un conseil, ou d'un mandat donné à ce dernier pour recevoir l'ensemble des actes de la procédure et y répondre, l'administration fiscale est-elle tenue d'adresser l'ensemble des
actes de la procédure à ce conseil, ou peut-elle, ou doit-elle néanmoins adresser ces actes au redevable lui même ?
2) dans l'hypothèse où l'administration serait tenue d'adresser l'ensemble des actes de la
procédure d'imposition au conseil, la notification d'un de ces actes au domicile ou au siège du redevable peut-elle être néanmoins jugée comme régulière, dès lors que le pli comportant le document à
notifier a été effectivement reçu par le redevable ou par l'un de ses préposés ?
La Haute Assemblée a rendu le 23 mai 2003 l'avis suivant :
« Aux termes de
l'article L. 57 du livre des procédures fiscales (LPF) : « l'administration adresse au contribuable une notification de
redressement qui doit être motivée de manière à lui permettre de formuler ses observations ou de faire connaître son acceptation (...). Lorsque l'administration rejette les observations du
contribuable sa réponse doit également être motivée ».
Aux termes de
l'article L. 76 du LPF : « les bases ou les éléments servant au calcul des impositions d'office sont portés à la
connaissance du contribuable, trente jours au moins avant la mise en recouvrement des impositions, au moyen d'une notification qui précise les modalités de leur détermination (...) ».
Il y a lieu, pour l'application de ces dispositions, de considérer que, sauf stipulation
contraire, le mandat donné à un conseil ou à tout autre mandataire par un contribuable, personne physique ou morale, pour recevoir l'ensemble des actes de la procédure d'imposition et y répondre
emporte élection de domicile auprès de ce mandataire ; que, par suite, lorsqu'un tel mandat a été porté à la connaissance du service en charge de cette procédure, celui-ci est, en principe, tenu
d'adresser au mandataire l'ensemble des actes de cette procédure ; qu'en particulier, le mandataire doit en principe être destinataire des plis par lesquels le service notifie au contribuable, dans
les conditions visées respectivement aux articles L. 57 et L. 76 du livre des procédures fiscales, les redressements qu'il entend affecter aux bases de l'imposition du contribuable et les réponses
qu'il formule aux observations présentées, le cas échéant, par l'intéressé sur ces redressements, ainsi que les éléments servant au calcul des impositions d'office auxquelles il envisage d'assujettir
le contribuable ; que toutefois, l'expédition de tout ou partie des actes de la procédure d'imposition au domicile ou au siège du contribuable sera réputée régulière et faire courir les délais de
réponse à ces actes s'il est établi que le pli de notification a été effectivement retiré par le contribuable ou par l'un de ses préposés ; qu'en revanche, lorsque ce pli est retourné par le service
des postes à l'administration fiscale, faute d'avoir été retiré dans le délai imparti, il appartient à celle-ci de procéder à une nouvelle notification des mêmes actes au mandataire ».
A. Destinataire de la proposition de rectification
190
En principe, l'avis de réception doit être signé par le contribuable lui-même (ou son
représentant légal s'il s'agit d'une personne morale) ou, à défaut, par son fondé de pouvoir. Cette dernière notion vise, selon la réglementation postale, les personnes munies d'une procuration
régulière déposée par le contribuable au bureau postal dont il relève.
Jugé, à cet égard, que la notification remise à un mandataire d'une société est régulière
dès lors que celle-ci n'a pas avisé le service des postes du retrait de la procuration qu'elle avait donnée (CE, arrêt du 22 décembre 1982, n° 25803).
1. Absence de signature sur l'avis de réception
200
L'absence de signature prive, en principe, l'administration de la possibilité d'apporter la
preuve de la réception (pour un avis de vérification, cf.
CE, arrêt du 17 juin 1988, n° 50472).
Lorsque l'avis de réception ne comporte aucune signature dans le cadre réservé à cet effet, il
est souhaitable de renouveler sans délai la notification.
À défaut, une attestation doit être demandée au service de la Poste certifiant que le pli a
bien été délivré et qu'une signature figure sur la fiche de distribution.
2. Signature d'un tiers
210
Le contribuable qui conteste la signature figurant sur l'avis de réception a la charge de
la preuve (CE, arrêt du 17 juin 1988, n°
69181 et CE, arrêt du 2 octobre 1989, n°
70219).
Remarques :
La contestation de la signature est inopérante lorsque le contribuable a répondu à la
proposition de rectification (CE, arrêt du 24
janvier 1986, n° 50779). De même, un
contribuable, dont le nom figure sur l'avis de réception postal d'une proposition, ne peut soutenir ne pas avoir reçu le pli lorsqu'en réponse à une correspondance ultérieure du service se référant à
cette proposition, l'intéressé n'a demandé aucune explication à propos de cette référence
(CE, arrêt du 24 avril 1989, n°
59756).
Les juges ont la faculté d'ordonner une expertise graphologique
(CE, arrêt du 27 avril 1984, n° 35359).
220
Le Conseil d'État considère, en effet, que les dispositions de la réglementation postale ne
peuvent empêcher l'expéditeur d'un pli recommandé de considérer qu'il est régulièrement parvenu à son destinataire et ce quel que soit le signataire de l'avis de réception, dès lors que ce dernier lui
a été renvoyé. Il ne lui appartient pas de rechercher si le signataire avait qualité, au regard de la réglementation postale, pour y apposer sa signature
(CE, arrêt du 7 octobre 1985, n° 44182) ;
c'est donc au contribuable d'établir que la personne qui a porté sur l'avis de réception sa signature précédée de la mention « par ordre »
(CE, arrêt du 11 juillet 1988, n° 52639)
ou qui a signé le carnet des recommandés du préposé
(CE, arrêt du 27 juillet 1988, n° 55252)
n'avait pas qualité pour recevoir le pli.
230
Aussi, en pratique, le juge admet la régularité d'une notification dont l'avis de réception
n'est pas signé par le contribuable lui-même ou par son fondé de pouvoir, mais par un tiers qui n'a pas cette qualité juridique, à condition que soient remplies les deux conditions suivantes :
- le pli doit avoir été remis à l'adresse indiquée par le destinataire. Ainsi, une
proposition de rectification qui a été présentée au domicile du contribuable puis remise, après signature de l'avis de réception, au détenteur de l'avis de mise en instance, est régulière dès lors que
l'intéressé ne soutient pas que la réglementation postale a été méconnue
(CE, arrêt du 4 février 1985, n° 50258) ;
- le signataire de l'avis de réception doit avoir avec le contribuable des liens suffisants
d'ordre personnel ou professionnel, de telle sorte que l'on puisse attendre qu'il fasse diligence pour transmettre le pli (par exemple CE, arrêt du 16 février 1987, n° 52542-52543, Cass. Com. 26 Juin
2007 N° 906 FP+B et 18 décembre 2007 N° 1401 F-D).
240
Tel est le cas :
- d'un membre de sa famille : le conjoint (CE, arrêt du 1er décembre 1982, n° 25969 ;
CE, arrêt du 24 janvier 1986, n° 50779),
un enfant même mineur, mais d'un âge suffisant (CE, arrêt du 8 novembre 1961, n° 43230), un beau-frère à l'adresse duquel le contribuable avait demandé que son courrier soit adressé (CE, arrêt du 18
novembre 1964, n° 62056) ;
- d'un employé : employé de maison
(CE, arrêt du 7 octobre 1985, n° 44182 ;
CE, arrêt du 15 novembre 1985, n° 45870), secrétaire (CE, arrêt du 22 décembre 1982, n° 281841 et
CE, arrêt du 13 novembre 1987, n° 69967),
clerc de l'étude pour une proposition adressée à un notaire
(CE, arrêt du 28 janvier 1981, n°
16600), préposé d'une société, même s'il n'est pas dirigeant (CE, arrêt du 31 octobre 1984, n° 33686) ou concierge du siège social (CE, arrêt du 18 mai 1945, n° 68486-68487) ;
- de l'associé, non gérant, d'une société en nom collectif
(CE, arrêt du 16 janvier 1980, n°
13122).
3. Principaux destinataires
a. Sociétés
1° Principes
250
Lorsqu'il s'agit d'un impôt dû par la société, la proposition de rectification lui est
adressée sous sa dénomination sociale ou sa raison sociale, la suscription devant comporter en outre l'indication de la forme de la société et celle, succincte, de son objet.
Pour permettre une meilleure identification, la proposition peut également comporter la
mention du représentant légal, en particulier celle du président du conseil d'administration ou du président du directoire s'il s'agit d'une société anonyme, du gérant s'il s'agit d'une société à
responsabilité limitée, du liquidateur en cas de liquidation amiable après dissolution.
260
Lorsqu'un rehaussement portant sur un impôt dû par la société a également des conséquences à
l'égard de la situation fiscale d'autres contribuables (associés, dirigeants ou tiers), des propositions distinctes sont adressées, à peine d'irrégularité de la procédure d'imposition de ces derniers,
d'une part, à la société pour l'impôt dont elle est redevable et, d'autre part, à chacune des autres personnes intéressées pour les rectifications apportées à ses impositions personnelles.
L'irrégularité de la procédure d'imposition suivie à l'égard de la société ne peut ainsi
être invoquée par un associé à l'appui de la contestation de sa propre imposition et réciproquement
(CE, arrêt du 5 octobre 1973, n° 83169 ; à
rapprocher CE, arrêt du 1er juillet 1987, n°
52983 ; CE, arrêt du 25 mars 1991, n°
66491 et CE, arrêt du 13 mai 1991, n°
67488).
270
Par ailleurs, une société passible de l'impôt sur les sociétés est irrecevable à soutenir
que la procédure d'imposition suivie à son égard est irrégulière pour le motif que l'avis de notification des rehaussements apportés par l'administration à ses bénéfices sociaux comportait également
l'indication des rehaussements relatifs aux impositions personnelles de son gérant (CE, arrêt du 23 novembre 1962, req. n° 56801, RO, p. 206). Il convient cependant d'éviter de telles confusions.
280
Lorsqu'une femme mariée dirige en droit ou en fait une personne morale passible de l'impôt
sur les sociétés, les redressements considérés comme des revenus distribués à son profit à l'issue d'une vérification de comptabilité sont notifiés au nom de l'époux précédé de la mention « Monsieur
ou Madame ».
2° Règles applicables aux sociétés de personnes et assimilées
290
Les bénéfices réalisés par une société de personnes ne sont pas imposés au nom de la
personne morale elle-même, mais entre les mains des associés, pour la fraction correspondant aux droits de chacun d'eux (CGI, art.
8).
En revanche, ces sociétés sont tenues aux obligations qui incombent normalement aux
entreprises individuelles (CGI, art. 60) et il résulte de
l'article L. 53 du LPF que le seul interlocuteur de l'administration pendant la durée du contrôle ne peut être que la
société de personnes qui réalise le bénéfice imposable et est donc tenue de le déclarer.
La jurisprudence a interprété cette disposition comme s'appliquant à la procédure
de rectification du bénéfice.
300
À l'issue du contrôle, c'est donc à la société que doivent être proposés les
rehaussements afférents aux bénéfices sociaux (CE, arrêt du 30 septembre 1981, n° 20854).
Cette proposition de rectification doit être motivée afin de permettre à la société
d'accepter les rectifications ou de formuler ses observations.
310
Une proposition doit également être adressée à chaque associé, exposant pour chacun
d'eux, à raison de sa quote-part dans les résultats sociaux, les conséquences au niveau de son imposition personnelle de la vérification de la société. Cette proposition peut être motivée sommairement
et se référer à la proposition envoyée à la société
(CE, arrêt du 24 novembre 1982, n° 12524
; CE, arrêt du 4 mai 1987, n° 48891 ;
CE, arrêt du 14 décembre 1988, n° 59369
; CE, arrêt du 3 avril 1991, n° 80361 ;
CE, arrêt du 19 juin 1991, n° 68513 ;
CE, arrêt du 8 avril 1994, n° 60405 -
65876).
Elle doit contenir les précisions suivantes :
- indiquer qu'elle fait suite à la vérification de la société ;
- déclarer s'approprier les motifs de la proposition adressée à la société et en donner les
références ;
- rappeler la participation de l'associé au capital social ou sa quote-part dans les
bénéfices ;
- mentionner la catégorie dans laquelle le revenu est imposable, sa nature et son montant
ainsi que l'année de rattachement (CAA Lyon,
17 avril 1991, n° 89LY00450).
3° Sociétés en participation
320
En matière de taxes sur le chiffre d'affaires, de taxe sur les salaires, de taxe
d'apprentissage, de versement à effectuer au titre de la participation au développement de la formation professionnelle continue et de cotisation due au titre de la participation des employeurs à
l'effort de construction, les propositions de rectifications sont adressées à la société.
330
Si la société a opté pour son assujettissement à l'impôt sur les sociétés, les notifications
concernant cet impôt lui sont faites sous la désignation sociale et à l'adresse qu'elle a fait connaître au service dans ses déclarations et communications.
340
À défaut d'option pour le régime des sociétés de capitaux, les propositions de rectification
en matière d'impôt sur le revenu sont adressées :
- à la société pour l'ensemble des rectifications et à chacun des associés indéfiniment
responsables et connus de l'administration, pour la quote-part des rectifications sur laquelle il est directement imposable en vertu de
l'article 8 du CGI et de l'article 218 bis du CGI ;
- à l'associé-gérant connu des tiers, en cas d'application des dispositions du 4 de
l'article 206 du CGI relatives aux modalités d'imposition des bénéfices correspondant aux droits des commanditaires, associés
autres que ceux indéfiniment responsables ou dont les noms et adresses n'ont pas été indiqués à l'administration, notamment dans les sociétés en commandite simple ou en participation.
4° Groupes de sociétés
350
Le contrôle des sociétés faisant partie d'un groupe s'opère en principe dans les conditions
de droit commun. Toutefois, l'existence du groupe entraîne, principalement au niveau des conséquences du contrôle, un certain nombre de règles particulières. Ces règles sont étudiées au
BOI-CF-IOR-60-30.
5° Sociétés immobilières de copropriété dotées de la transparence fiscale
360
En principe, seuls les associés peuvent être destinataires des propositions de rectification
en matière d'impôts pour lesquels la transparence joue, dès lors qu'à l'égard de ces impôts, la société est réputée n'avoir pas de personnalité distincte de celle de ses membres.
370
Toutefois, lorsque la société acquitte en fait la taxe sur les salaires, due en droit strict
par les associés en vertu du principe de la transparence fiscale et souscrit à leur place la déclaration des salaires qui incombe aux employeurs en vertu de
l'article 87 du CGI, les rehaussements apportés à cette déclaration pour l'assiette de la taxe lui sont notifiés directement pour
n'avoir pas à mettre personnellement en cause chacun de ses membres. Il doit être procédé de façon identique en ce qui concerne la cotisation due au titre de la participation des employeurs à l'effort
de construction.
380
En outre, la vérification des déclarations n° 2071 (n° CERFA 10337)
disponible sur le site www.impots.gouv.fr à la rubrique "Recherche de
formulaires" prévues par l'article 374 de l'annexe II au CGI devant être suivie entre l'administration et la
société, les rectifications apportées aux éléments déclarés seront notifiées à cette dernière, encore qu'elle ne soit pas imposable, une proposition étant adressée à chacun des associés ou
actionnaires pour les rehaussements concernant l'impôt sur le revenu ou l'impôt sur les sociétés dont il est personnellement redevable.
6° Liquidation amiable de sociétés
390
La proposition concernant une société en liquidation amiable doit être adressée au
liquidateur de la société (Cass. Com., 13 février 1996, n° 288 P).
7° Transformation de sociétés
400
S'il y a création d'un être moral nouveau, l'ancienne et la nouvelle société font l'objet de
notifications séparées.
Dans le cas contraire, la société est désignée par sa nouvelle dénomination sociale pour
l'ensemble des rehaussements.
8° Fusion et scission de sociétés
410
Les sociétés absorbantes, nouvelles ou bénéficiaires des apports, tenues aux droits et
obligations des sociétés absorbées ou scindées, seront destinataires des notifications concernant les impôts dus par ces dernières.
b. Indivision
420
Si le rehaussement concerne l'impôt sur le revenu dû personnellement par chacun des
copropriétaires sur la part lui revenant dans les bénéfices de l'indivision, une notification est faite à chaque intéressé pour ce qui le concerne. Dans le cas visé, une proposition de rectification
adressée à l'administrateur judiciaire gérant l'indivision serait irrégulière (CE, arrêt du 13 mai 1964, req. n°61619, RO, p. 100 et
CE, arrêt du 21 décembre 1990, n°
69163).
S'il s'agit d'autres impôts, dès lors qu'ils sont dus solidairement par les coïndivisaires,
la notification est faite à l'indivision représentée par l'un d'eux ou par l'administrateur provisoire chargé par l'autorité judiciaire de gérer l'entreprise indivise.
c. Personnes physiques
430
Lorsque le redevable destinataire de la notification est une personne physique, il est
généralement identifié à la suscription par l'indication de ses nom, prénoms, profession et adresse.
Par ailleurs, la Cour de cassation a jugé que sont réguliers les actes de procédure adressés
par l'administration en matière d'assiette ou de recouvrement de l'impôt et désignant une personne mariée sous son nom d'épouse
(Cass. Com., 17 mars 2004, n° 02-19476 et
Cass. Com., 26 mai 2004, n°02-13999).
440
Si la notification doit être adressée au représentant légal d'un redevable frappé d'une
incapacité civile, le libellé comportera l'indication :
- de l'identité du contribuable représenté ;
- de l'identité du représentant légal, de la qualité en laquelle il est visé (tuteur,
administrateur judiciaire, etc.) et de son adresse.
1° Conséquence de l'imposition par foyer en matière d'impôt sur le revenu
450
Chacun des époux a qualité pour suivre les procédures relatives à l'impôt dû à raison de
l'ensemble des revenus du foyer (LPF, art. L. 54 A).
Les déclarations, les réponses, les actes de procédure faits par l'un des conjoints (ou l'un
des partenaires liés par un pacte civil de solidarité [PACS]) ou notifiés à l'un d'eux sont opposables de plein droit à l'autre.
En matière d'impôt sur le revenu, la notification doit donc être faite :
- au nom de l'époux, précédé de la mention « Monsieur ou Madame » ;
- ou au nom des deux partenaires liés par un PACS.
S'il s'agit des revenus catégoriels (BIC, BA, BNC et revenus visés à
l'article 62 du CGI), la proposition doit être adressée au conjoint, ou au partenaire lié par un PACS, titulaire du revenu. La
procédure produit directement effet pour la détermination du revenu global (LPF, art. L. 54).
Dans ces conditions, dès lors que la procédure de rectification des revenus de l'espèce est
achevée, l'avis d'imposition supplémentaire est établi sans qu'une proposition de rectification du revenu global imposable soit nécessaire (cf. en ce sens
CE, arrêts du 18 novembre 1983, n° 32167 et
32169).
a° Enfants fiscalement à charge
460
Les propositions de rectification concernant les taxes sur le chiffre d'affaires dues en
raison de l'exercice d'une profession non salariée et les propositions de rectification de valeur vénale ou de prix soumis à un droit d'enregistrement ou à la TVA doivent leur être adressées
directement.
Il en est de même en ce qui concerne les revenus d'enfants dont les parents ont demandé
l'imposition distincte par application des dispositions du 2 de l'article 6 du CGI.
S'agissant d'un mineur non émancipé, la notification est faite au mineur représenté
légalement par son père, sa mère ou son tuteur.
b° Majeurs en tutelle ou en curatelle
470
S'il s'agit de rehaussements effectués à l'encontre d'un contribuable majeur en tutelle, la
notification est faite à l'intéressé représenté par son tuteur et à l'adresse de ce dernier.
Dans le cas d'un contribuable majeur en curatelle, la notification est faite directement au
contribuable, mais une copie est adressée pour information au curateur.
2° Décès du contribuable
480
Lorsqu'un contribuable est décédé et que le service a eu connaissance de ce décès, la
procédure de rectification de ses déclarations doit être suivie avec les héritiers (se reporter également au BOI-IR-CESS-10).
Est régulière et donc interruptive de prescription, une proposition de rectification qui
concerne un contribuable décédé et qui a été adressée au notaire chargé de la succession, sous le libellé « ayants droit de la succession de M. X... »
(CE, arrêt du 23 juin 1982, n° 25317).
d. Contribuable privé de sa liberté
490
Lorsque la notification d'un acte de procédure doit être adressée à un contribuable détenu
en prison, il convient de rechercher si cette démarche ne peut être effectuée dans les conditions habituelles déjà rappelées auprès d'un mandataire ou du conjoint dudit contribuable.
À défaut, le service doit s'informer, auprès du Parquet concerné, de la situation précise
des personnes détenues (condamnées ou simplement prévenues), afin de déterminer l'autorité administrative ou judiciaire compétente pour autoriser les communications ou visites aux détenus : juge
d'instruction chargé de l'information, président de la juridiction saisie de l'affaire, Ministère public chargé des poursuites ou encore chef d'établissement pénitentiaire faisant exécuter la peine.
Ce magistrat ou ce fonctionnaire, selon le cas, devra être informé (visite ou appel
téléphonique) de la nature des démarches envisagées.
Cette requête sera confirmée par écrit et transmise par la voie postale sous pli recommandé
avec avis de réception, ou remise en main propre moyennant accusé de réception.
À la requête de l'administration, doit être jointe, sous pli cacheté particulier inséré dans
la première enveloppe, la notification destinée au détenu dont il devra être accusé réception par l'intéressé lui-même sur le double d'un bordereau de pièces spécialement rédigé à cet effet.
La remise en main propre du pli pourra parfois être effectuée directement auprès du détenu
(greffe de la prison, bureau du juge d'instruction) qui devra alors en accuser réception sur le double du document ainsi notifié.
e. Redevables des droits d'enregistrement et de taxe de publicité foncière et droits de mutation par décès
1° En matière d'enregistrement et de taxe de publicité foncière
500
L'article 1705 du
CGI prévoit en son 5° la solidarité des parties à l'acte présenté à l'enregistrement pour le paiement des droits d'enregistrement et de publicité foncière.
510
Selon la jurisprudence de la Cour de cassation, les parties à un acte sont solidaires
pour le paiement non seulement des droits à percevoir lors de la formalité, mais encore des suppléments de droits dont l'exigibilité est établie ultérieurement.
Le service peut ainsi notifier un redressement à l'un quelconque des débiteurs solidaires
de la dette fiscale, chacun d'eux pouvant opposer à l'administration, outre les exceptions qui lui sont personnelles, toutes celles qui résultent de la nature de l'obligation ainsi que celles qui sont
communes à tous les débiteurs (Cass. Com., 23
mai 1973, n° 71-10252 ; Cass. Com., 6 mars
1985, n° 83-15387 ; Cass. Com., 15 mars
1988, n° 86-16362).
Dans le même sens :
-
Cass. Com., 16 mai 1995, n° 93-12717 ;
-
Cass. Com., 21 janvier 1997, n° 95-10180 :
application de la jurisprudence sur la solidarité des parties à l'acte au cas des co-donataires. En l'espèce, deux frères avaient reçu, de leur tante, la donation d'un appartement en nue-propriété et
l'administration avait notifié un rehaussement pour insuffisance de valeur déclarée et émis un avis de mise en recouvrement à l'encontre d'un seul des deux donataires.
Toutefois, la Cour de cassation précise que si l'administration peut choisir de notifier
les redressements à l'un seulement des débiteurs solidaires de la dette fiscale, la procédure suivie doit être contradictoire et la loyauté des débats oblige à notifier les actes de procédure autres
que la proposition de rectification à tous les redevables solidaires
(Cass. Com., 12 juin 2012, n° 11-30396 et
Cass. Com., 12 juin 2012, n° 11-30397).
520
En pratique, il convient donc d'adresser un avis de mise en recouvrement à chacun des
débiteurs solidaires de la dette fiscale. Ensuite, il y a lieu de poursuivre en priorité le recouvrement à l'encontre des personnes désignées par
l'article 1712 du CGI comme devant supporter finalement le paiement des droits, c'est-à-dire :
- le nouveau possesseur (acquéreur, locataire, etc.) en cas de mutation constatée par acte
civil ou judiciaire ;
- la partie à laquelle l'acte profite dans les autres cas.
A cet égard, il est précisé que la clause d'un acte mettant les droits à la charge d'une
partie déterminée n'a d'effet qu'entre les parties. Une telle clause n'est donc pas opposable à l'administration.
Dans certains cas, le recouvrement pourra par ailleurs être poursuivi à l'encontre d'une
personne autre que celles visées à l'article 1712 du CGI.
Tel est le cas notamment lorsque :
- le rehaussement fait suite à la vérification de comptabilité du cédant ;
- à la date du contrôle des actes, le nouveau possesseur ou la personne à qui l'acte
profite, s'avère insolvable.
2° En matière de droits de mutation par décès
530
L'article 1709 du
CGI prévoit une solidarité de paiement des droits de mutation par décès entre les cohéritiers d'une succession.
Le service peut donc choisir de notifier les redressements à l'un seulement des débiteurs solidaires de la dette fiscale
(Cass. Com., 23 juin 1987, n° 85-17774).
La Cour de cassation précise toutefois que la procédure suivie doit être contradictoire
et que la loyauté des débats oblige à notifier les actes de procédure autres que la proposition de rectification à tous les redevables solidaires
(Cass. Com., 26 février 2013, n° 12-13877).
540
Le décès de l'un des codébiteurs solidaires qui laisse plusieurs héritiers n'efface pas le
caractère solidaire de la dette au regard des débiteurs (BOI-ENR-DG-50-10-20).
f. Contribuable en état de redressement ou de liquidation judiciaires
550
Les articles L. 631-1 et
suivants du code de commerce définissent une procédure de redressement judiciaire.
À l'ouverture d'une procédure de redressement judiciaire, le tribunal désigne :
- éventuellement un administrateur judiciaire chargé de l'assistance du débiteur et de la
gestion de l'entreprise ;
- un mandataire judiciaire.
En cas de redressement et de liquidation judiciaires, la notification est adressée soit à
l'administrateur judiciaire, si celui-ci est chargé d'une mission d'administration, soit au contribuable dans le cas où l'administrateur est chargé d'une mission de surveillance. En cas de liquidation
judiciaire, la notification est adressée au liquidateur.
B. Adresses à retenir
560
L'adresse à retenir est, en principe, celle du lieu où les contribuables souscrivent leurs
déclarations, à savoir :
- pour les sociétés : le principal établissement, ou par exception, le siège social ou la
direction effective (CGI, art. 218 A) ;
- pour les personnes physiques (revenu global) : la résidence ou le principal établissement
(CGI, ann. III, art. 45) ;
- pour les personnes physiques (revenus catégoriels) :
- BIC : le siège de l'entreprise ou, à défaut, le principal établissement
(CGI, ann. III, art. 38, IV) ;
- BNC : le lieu d'exercice de la profession ou le principal établissement
(CGI, ann. III, art. 40 A) ;
- BA (réel et simplifié) : comme en BIC
(CGI, ann. III, art. 38 sexdecies Q) ;
- BA (forfaitaire) : le lieu d'exploitation
(CGI, art. 65 A).
La notification est normalement effectuée à la dernière adresse que le contribuable a
lui-même fait connaître au service compétent dans ses déclarations ou communications.
Dès lors que cette preuve est apportée, le juge considère que le contribuable, qui a
changé d'adresse, devait en avertir l'administration
(CE, arrêt du 29 juillet 1983, n° 29565
et CE, arrêt du 27 mai 1988, n° 79834) et prendre toutes les dispositions nécessaires pour faire suivre son courrier
(CE, arrêt du 29 juin 1988, n° 61551,
CE, arrêt du 23 juin 2000, n° 185477 et
CE, arrêt du 23 juin 2000, n° 185478).
570
Lorsque le contribuable se prévaut de la non-réception de la proposition de rectification
pour remettre en cause sa régularité, l'administration doit démontrer que le pli recommandé a été effectivement expédié à l'adresse indiquée par le contribuable (par la production de l'avis postal,
par exemple).
Si la proposition doit être adressée à un représentant légal du contribuable dont la
nomination résulte d'un acte, d'un procès-verbal ou d'une décision judiciaire soumise à des formalités légales de publicité, on retiendra la dernière adresse ainsi portée à la connaissance du public.
1. Erreur matérielle dans l'adresse d'un contribuable
580
L'accusé de réception d'une proposition de rectification, visant une plus-value immobilière,
comportant une erreur dans l'adresse du contribuable avait été signé par un tiers. Cependant le notaire du contribuable, qui avait établi l'acte de vente de l'immeuble, s'était référé à
cette proposition dans une lettre adressée au service. Il a été jugé :
- qu'une telle proposition de rectification, en dépit de l'erreur figurant dans l'adresse
du contribuable avait atteint son destinataire ;
- que la notification devait être considérée comme réalisée à la date figurant sur la
lettre adressée par le notaire (CE, arrêt du
26 mai 1976, n° 99650).
Dans le même sens, la circonstance que la proposition de rectification ait été envoyée à
une adresse erronée a été jugée sans influence dès lors que le contribuable l'a reçue (CE, arrêt du 20 février 1985, n° 39700, Cass. Com. 26 février 2008, n° 310 F-D).
Toutefois, une proposition de rectification comportant une adresse partiellement inexacte et
qui est renvoyée au service des impôts n'interrompt pas la prescription dès lors qu'il ne peut être établi qu'elle a été effectivement présentée à l'adresse du contribuable avant l'expiration du délai
de prescription (CE, arrêt du 13 mai 1992, n°
82759).
2. Pli retourné avec la mention « Plis non distribuables, boite non identifiable »
590
Dans ce cas, le pli est retourné à l'expéditeur le jour même de sa présentation. Le service
doit s'assurer que le contribuable n'a pas averti l'administration de son changement d'adresse. Si l'intéressé a effectué cette démarche, la notification est irrégulière. Elle doit être renouvelée
sans délai à la nouvelle adresse.
3. Absence temporaire
600
En cas d'absence temporaire, le juge considère qu'il appartient au contribuable de
prendre toutes dispositions utiles pour faire suivre son courrier
(CE, arrêt du 11 mai 1983, n° 30084 ;
CE, arrêt du 21 mars 1984, n° 36044 ;
CE, arrêt du 2 juillet 1986, n° 50872),
et ce, quelle que soit la cause de l'absence [voyage, vacances (BOI-CF-PGR-10-10 au III-A-1-b-3° § 190), déplacement pour des motifs professionnels attesté par
l'employeur (CE, arrêt du 18 mars 1983, n°
36114), fermeture de l'établissement pour transformations (CE, arrêt du 27 juillet 1988, n° 62603)].
La notification retournée à l'expéditeur est donc régulière car réputée avoir été
normalement effectuée.
Au surplus, il est précisé que dans un arrêt n° 91932 du 30 novembre 1993, la cour
administrative d'appel de Bordeaux a considéré qu'un ordre de réexpédition n'était pas opposable à l'administration dès lors que celle-ci n'avait pas été avisée d'une absence temporaire du
contribuable (cf. en ce sens, CAA Lyon, 24
mars 1999, n° 981824). | Bulletin officiel des finances publiques - impôts | BOI-CF-IOR-10-30 | https://bofip.impots.gouv.fr/bofip/876-PGP.html/identifiant=BOI-CF-IOR-10-30-20140227 | 2014-02-27 00:00:00 | 1c8c6cd5ad6c46b9485e35b918d33ff9c49ea868601b425cd3cbecacc8e1658f | [
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] |
Point de départ de la période d'amortissement
Taux la première année :
Taux la cinquième année :
Taux la 25ème année :
1er février
10 % x 11/12 = 11/120
(10 % x 1/12) + (2 % x 11/12) = 2/75
2 % x 1/12 = 1/600
1er mars
10 % x 10/12 = 1/12
(10 % x 2/12) + (2 % x 10/12) = 1/30
2 % x 2/12 = 1/300
1er avril
10 % x 9/12 = 7,5 %
(10 % x 3/12) + (2 % x 9/12) = 4 %
2 % x 3/12 = 1/200
1er mai
10 % x 8/12 = 1/15
(10 % x 4/12) + (2 % x 8/12) = 7/150
2 % x 4/12 = 1/150
1er juin
10 % x 7/12 = 7/120
(10 % x 5/12) + (2 % x 7/12) = 4/75
2 % x 5/12 = 1/120
1er juillet
10 % x 6/12 = 5 %
(10 % x 6/12) + (2 % x 6/12) = 6 %
2 % x 6/12 = 1 %
1er août
10 % x 5/12 = 1/24
(10 % x 7/12) + (2 % x 5/12) = 1/15
2 % x 7/12 = 7/600
1er septembre
10 % x 4/12 = 1/30
(10 % x 8/12) + (2 % x 4/12) = 11/150
2 % x 8/12 = 1/75
1er octobre
10 % x 3/12 = 2,5 %
(10 % x 9/12) + (2 % x 3/12) = 8 %
2 % x 9/12 = 3/200
1er novembre
10 % x 2/12 = 1/60
(10 % x 10/12) + (2 % x 2/12) = 13/150
2 % x 10/12 = 1/60
1er décembre
10 % x 1/12 = 1/120
(10 % x 11/12) + (2 % x 1/12) = 7/75
2 % x 11/12 = 11/600 | Bulletin officiel des finances publiques - impôts | BOI-BAREME-000012 | https://bofip.impots.gouv.fr/bofip/907-PGP.html/identifiant=BOI-BAREME-000012-20130701 | 2013-07-01 00:00:00 | 8d675155859b74028c4b385ed2dfae868230b8a2c96f885da28fc99f23913065 | [
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] |
1
Conformément aux dispositions du f bis du 1 de
l'article 200 du code général des impôts (CGI), ouvrent droit à une réduction d'impôt sur le revenu égale à 66 % de leur
montant les sommes prises dans la limite globale de 20 % du revenu imposable qui correspondent à des dons et versements effectués par les contribuables domiciliés en France au sens de
l'article 4 B du CGI au profit d'associations d’intérêt général exerçant des actions concrètes en faveur du pluralisme de la
presse, par la prise de participations minoritaires, l'octroi de subventions ou encore de prêts bonifiés à des entreprises de presse au sens du 1 de
l'article 39 bis A du CGI.
Les donateurs peuvent affecter leurs dons au financement d'une entreprise de presse ou d'un
service de presse en ligne en particulier, à condition qu'il n'existe aucun lien économique et financier, direct ou indirect, entre le donateur et le bénéficiaire.
Ces dispositions s'appliquent également aux fonds de dotations qui répondent aux
caractéristiques d' associations d’intérêt général œuvrant au pluralisme de la presse ou dont la gestion est désintéressée et qui reversent les revenus tirés des dons et versements à des organismes
mentionnés au f bis du 1 de l'article 200 du CGI (CGI, art. 200, 1-g).
Ces dispositions, issues de
l'article 20 de la loi n° 2015-433 du 17 avril 2015 portant diverses dispositions tendant à la
modernisation du secteur de la presse, s'appliquent aux dons et versements effectués depuis le 19 avril 2015 et à compter de l'imposition des revenus de l'année 2015.
I. Versements effectués au profit d'associations d’intérêt général et de fonds de dotation
A. Associations d’intérêt général
10
Pour ouvrir droit à la réduction d'impôt sur le revenu mentionnée au 1 de
l'article 200 du CGI, les versements doivent être effectués au profit d'associations d’intérêt général exerçant des actions
concrètes en faveur du pluralisme de la presse.
Seules sont concernées par ces dispositions les associations régies par la
loi du 1er juillet
1901 relative au contrat d'association. Tout autre organisme (fondation, collectivité publique, entreprise, etc.) exerçant des actions en faveur de la presse est donc exclu, à l'exception des
fonds de dotation (cf. I-B § 40 et suiv.).
20
Par ailleurs, les associations doivent être d’intérêt général.
Ainsi, il est rappelé que, pour être considérés comme d'intérêt général, les organismes
bénéficiaires des versements doivent remplir les conditions suivantes :
- avoir une activité non lucrative ;
- avoir une gestion désintéressée ;
- ne pas fonctionner au profit d'un cercle restreint de personnes.
Pour plus de précisions sur ce point il convient de se reporter au BOI-IR-RICI-250-10-10.
30
Toutefois, les dons versés par les particuliers au profit d’associations exerçant des actions
concrètes en faveur du pluralisme de la presse sont éligibles à la réduction d'impôt même lorsque ces activités sont considérées comme lucratives sur le plan fiscal et que, corrélativement, la gestion
des associations exerçant ces dernières ne peut être considérée comme étant désintéressée.
B. Fonds de dotation
40
Ouvrent également droit à la réduction d'impôt sur le revenu mentionnée au 1 de
l'article 200 du CGI, les versements au profit des fonds de dotation exerçant des actions concrètes en faveur du pluralisme de
la presse ou qui financent des associations d'intérêt général ayant la même activité.
Remarque : Les fonds de dotation ont été institués par
l’article
140 de la loi n° 2008-776 du 4 août 2008 de modernisation de l’économie. Le
décret n° 2009-158 du 11 février
2009 relatif aux fonds de dotation a précisé le régime juridique de ces fonds.
1. Les fonds de dotations d'intérêt général qui exercent des actions concrètes en faveur du pluralisme de la presse
50
Il s'agit des fonds de dotation qui répondent aux caractéristiques mentionnés au f bis du 1 de
l'article 200 du CGI (CGI, art. 200, 1-g-1°), c'est-à-dire qui satisfont les conditions cumulatives suivantes :
- il s'agit de fonds de dotation au sens de
l’article
140 de la loi n° 2008-776 du 4 août 2008 de modernisation de l’économie ;
- ils sont d’intérêt général, c'est-à-dire qu'ils ne fonctionnent pas au profit d'un cercle
restreint de personnes, ne font pas l'objet d'une gestion intéressée et n'exercent pas d'activités lucratives au sens du 1 de
l'article 206 du CGI (cf. I-A § 20) ;
- ils exercent des actions concrètes en faveur du pluralisme de la presse, tel
que précisé au II § 90 et suivants.
60
Toutefois, les dons versés par les particuliers au profit de fonds de dotation exerçant des
actions concrètes en faveur du pluralisme de la presse sont éligibles à la réduction d'impôt même lorsque ces activités sont considérées comme lucratives sur le plan fiscal et que, corrélativement, la
gestion des fonds de dotation exerçant ces dernières ne peut être considérée comme étant désintéressée.
70
L'activité du fonds de dotation doit consister en l'exercice d'actions concrètes en faveur du
pluralisme de la presse, c'est à dire par la prise de participations minoritaires, par l'octroi de subventions, ou de prêts bonifiés aux entreprises de presse mentionnées au 1 de
l'article 39 bis A du CGI. Il convient de se reporter au II § 90 et suivants pour plus de détails sur
cette activité.
2. Les fonds de dotation qui financent des associations d'intérêt général en faveur du pluralisme de la presse
80
Il s'agit des fonds de dotation dont la gestion est désintéressée et qui reversent les revenus
tirés des dons et versements aux organismes mentionnés au f bis du 1 de l'article 200 du CGI (CGI, art. 200, 1-g-2°).
Pour que les versements effectués au profit de ce type de fonds de dotation soient éligibles,
les conditions cumulatives suivantes doivent être satisfaites :
- il s'agit de fonds de dotation au sens de
l’article
140 de la loi n° 2008-776 du 4 août 2008 de modernisation de l’économie ;
- ils ont une gestion désintéressée ;
- ils reversent les revenus tirés des dons et versements reçus à des associations d’intérêt
général qui exercent des actions concrètes en faveur du pluralisme de la presse, tels que décrit au I-A § 10 à 30, pour lesquelles les dons et versements
directement effectués à leur profit sont également éligibles à la réduction d'impôt mentionnée au 1 de l'article 200 du CGI.
Les associations bénéficiaires des reversements doivent délivrer au fonds de dotation une
attestation justifiant le montant et l'affectation des versements effectués à leur profit.
Pour plus de précisions sur les fonds de dotation, il convient de se reporter au
II § 130 et suivants du BOI-BIC-RICI-20-30-10-15.
II. Nature des activités en faveur du pluralisme de la presse
90
Sont éligibles à la réduction d'impôt prévue au 1 de
l'article 200 du CGI, les organismes mentionnés au I § 10 à 80 qui exercent des
actions concrètes en faveur de pluralisme de la presse, c'est à dire qui soutiennent des entreprises de presse au sens du 1 de
l'article 39 bis A du CGI par la prise de participations minoritaires, l'octroi de subventions ou encore de prêts
bonifiés.
A. Actions concrètes en faveur du pluralisme de la presse
1. Soutien du pluralisme de la presse
100
L'organisme doit avoir pour but de soutenir le pluralisme de la presse (écrite et sur
internet). Ce dernier s'entend en particulier du pluralisme des journaux d'information politique et générale.
Remarque : Il est rappelé que, selon le Conseil
constitutionnel, le pluralisme des quotidiens d'information politique et générale est un objectif de valeur constitutionnelle qui permet de rendre effective la libre communication des pensées et
opinions, garantie par l'article 11 de la Déclaration des droits de l'homme
et du citoyen de 1789, en permettant au public de disposer d'un nombre suffisant de publications de tendance et de caractères différents. L'objectif est que les lecteurs soient à même d'exercer
leur libre choix sans que ni les intérêts privés ni les pouvoirs publics puissent y substituer leurs propres décisions ni qu'on puisse en faire l'objet d'un marché
(Conseil constitutionnel, décision n° 84-181
DC du 11 octobre 1984, considérant. 38, ECLI:FR:CC:1984:84.181.DC)
2. Actions concrètes éligibles
110
L'association d’intérêt général ou le fonds de dotation, sous réserve des dispositions
régissant ces derniers, doit exercer des actions concrètes en faveur du pluralisme de la presse, par :
- la prise de participations minoritaires ;
- l'octroi de subventions ;
- l'octroi de prêts bonifiés
à des entreprises de presse au sens du 1 de
l'article 39 bis A du CGI.
L'association ou le fonds peut exercer un ou plusieurs de ces trois types d'actions.
B. Entreprises de presse éligibles
120
Les actions concrètes exercées en faveur du pluralisme de la presse doivent exclusivement
concerner les entreprises de presse au sens du 1 de l'article 39 bis A du CGI.
L'article 39 bis A du CGI prévoit un régime spécial de provision en faveur des entreprises de
presse dans le but de leur permettre de financer elles-mêmes, au moyen des bénéfices qu'elles réalisent, l'acquisition des éléments indispensables à leur exploitation.
Aux termes du 1 de l'article 39 bis A du CGI, sont éligibles au bénéfice de la provision
spéciale les entreprises qui exploitent :
- soit un journal quotidien ;
- soit une publication au maximum mensuelle consacrée pour une large part à l'information
politique et générale ;
- soit un service de presse en ligne reconnu en application de
l'article
1er de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse, consacré pour une large part à l'information politique et générale.
Pour plus de précisions sur ces entreprises, il convient de se reporter au
BOI-BIC-PROV-60-60-10.
130
Les organismes mentionnés au I § 10 à 80
doivent exercer leurs actions en faveur du pluralisme de la presse au profit d'entreprises dont l'activité consiste en l'exploitation de l'une des catégories citées au II-B § 120.
III. Versements éligibles
A. Principes
140
Les versements effectués à un organisme mentionné
au I § 10 à 80 peuvent revêtir la forme de dons, en espèces ou en nature, mais également de cotisations.
Les versements doivent être effectués sans contrepartie, notamment si le don est affecté à un
journal en particulier (cf. III-B § 150 et suiv.)
Par ailleurs, ouvrent également droit à la réduction d'impôt les frais engagés dans le cadre
d'une activité bénévole et en vue strictement de la réalisation de l'objet social de l'organisme mentionné au I § 10 à 80, lorsque ces frais, dûment justifiés ont été constatés dans
les comptes de l'organisme et que le contribuable a renoncé expressément au remboursement de ces frais auquel il pouvait prétendre.
Seuls les frais engagés pour participer à des activités entrant strictement dans le cadre de
l'objet de l'organisme, et donc au cas particulier dans le cadre de l'exercice d'actions concrètes en faveur du pluralisme de la presse, sont susceptibles d'ouvrir droit à l'avantage fiscal.
Pour plus de précisions sur ces régimes, il convient de se reporter au
BOI-IR-RICI-250-20.
B. Possibilité d'affecter le don à un journal en particulier
1. Cas général : liberté d'affectation du don en l'absence de liens économiques et financiers
150
Conformément aux dispositions du deuxième alinéa du f bis du 1 de
l'article 200 du CGI, les donateurs peuvent affecter leurs dons au financement d'une entreprise ou d'un service de presse en
particulier, à condition qu'il n'existe aucun lien économique et financier, direct ou indirect entre le donateur et le bénéficiaire.
En effet, pour bénéficier de la réduction d'impôt, les versements doivent être
effectués sans contrepartie directe ou indirecte pour le donateur.
A cet égard, l'existence de liens économiques (exercice de fonctions dirigeantes par exemple)
ou financiers (liens capitalistiques par exemple) entre le donateur et la société de presse au profit de laquelle est affecté le don, caractériserait une contrepartie qui ferait obstacle au bénéfice
de régime du mécénat pour les dons concernés.
Remarque : Si les choix d'affectation des donateurs au capital
d'un journal en particulier, aboutissent, en pratique, à des prises de participations minoritaires ou des subventions au capital d'une seule société de presse, cela ne remettrait pas en cause le
bénéfice du régime du mécénat dès lors que cette situation ne résulterait pas du choix de l'organisme lui-même.
2. Cas particuliers des salariés et actionnaires
a. Salariés de l'entreprise de presse
160
Le simple fait d’être salarié de l'entreprise de presse qui aura bénéficié d'une aide via un
organisme éligible n'exclut pas le salarié donateur du bénéfice de la réduction d'impôt, sous réserve que ce versement procède d'une réelle intention libérale, c'est à dire qu'il soit consenti à titre
gratuit, sans contrepartie directe ou indirecte.
Une telle contrepartie serait constatée, et par suite, faire obstacle au bénéfice de
l'avantage fiscal, si le donateur bénéficiait d'un avantage tangible à titre personnel ou en lien avec son statut de salarié de l'entreprise de presse bénéficiaire du don. Tel serait le cas, par
exemple, si le versement permettait au donateur de bénéficier d'une amélioration de son statut professionnel, de sa rémunération ou de ses conditions de travail.
En règle générale, ces conditions pourront être considérées comme respectées pour un salarié
qui ne possède aucune action de l'entreprise et n'y exerce aucune responsabilité de direction, le don pouvant alors être présumé, sauf preuve contraire, comme procédant d'une véritable intention
libérale.
b. Actionnaires de l'entreprise de presse
170
Les dons effectués par des personnes, salariées ou non, actionnaires de l'entreprise de presse
bénéficiaire des dons sont toujours exclus du bénéfice de la réduction d'impôt prévue à l'article 200 du CGI. En effet, la
participation au capital d'une société induit dans tous les cas un lien économique et financier direct entre le donateur et le bénéficiaire du don.
Remarque : Le cas échéant, ces personnes peuvent prétendre,
pour les souscriptions en numéraire au capital de ces entreprises, au bénéfice de la réduction d'impôt prévue à
l'article 199 terdecies-0 C du CGI, issu de
l'article
19 de la loi n° 2015-433 du 17 avril 2015 portant diverses dispositions tendant à la modernisation du secteur de la presse. Pour plus de précisions sur cette réduction d'impôt, il convient de se
reporter au BOI-IR-RICI-370. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-250-10-20-50 | https://bofip.impots.gouv.fr/bofip/10299-PGP.html/identifiant=BOI-IR-RICI-250-10-20-50-20170510 | 2017-05-10 00:00:00 | 4f8834ce8848f27a94df3ae97f3b4e1352143966a290d85d1213a83ad006a578 | [
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1
L'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a supprimé les dispositions portant sur l'impôt de solidarité sur la fortune (ISF) codifiées de
l'article 885 A du code général des impôts (CGI) à
l'article 885 Z du CGI.
Les commentaires contenus dans le présent BOI sont retirés à compter de la date de publication mentionnée
ci-dessus. Pour prendre connaissance des commentaires antérieurs, vous pouvez consulter les différentes versions précédentes de ce document dans l'onglet « Versions publiées du document ».
Rappel : Lorsque vous cliquez sur les liens hypertextes figurant dans un BOI, vous êtes redirigés par défaut vers la dernière version publiée des autres BOI de la base.
L'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a
instauré en lieu et place de l'ISF un nouvel impôt sur la fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI-40-20.
10
Le C du IX de
l'article
31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 prévoit que les versements ouvrant droit à l'avantage fiscal prévu à
l'article 885-0 V bis du CGI, dans sa rédaction en vigueur au 31 décembre 2017, effectués entre la date limite de dépôt
des déclarations mentionnées à l'article 885 W du CGI, dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'ISF dû
au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues à l'article 885-0 V bis du CGI dans sa rédaction en vigueur au 31 décembre 2017, sur l'IFI dû au titre de
l'année 2018. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-40-45 | https://bofip.impots.gouv.fr/bofip/10628-PGP.html/identifiant=BOI-PAT-ISF-40-45-20181011 | 2018-10-11 00:00:00 | 849b4f7bf9b8a3cc4d882c5239de64ea55170aa469878fb5ce723db3cffc731a | [
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1
Les modalités d'application du prélèvement à la source de l'impôt sur le revenu prévu à
l'article 204 A du code général des impôts (CGI) diffèrent selon la forme qu'il revêt.
Le présent titre comprend deux chapitres :
- les modalités d'application de la retenue à la source effectuée lors du paiement par la
personne versant les revenus mentionnés à l'article 204 B du CGI (chapitre 1,
BOI-IR-PAS-30-10) ;
- les modalités d'application de l'acompte (également appelé acompte contemporain) acquitté
auprès de l'administration par le contribuable pour les revenus mentionnés à l'article 204 C du CGI (chapitre 2,
BOI-IR-PAS-30-20). | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-30 | https://bofip.impots.gouv.fr/bofip/11162-PGP.html/identifiant=BOI-IR-PAS-30-20180515 | 2018-05-15 00:00:00 | 54d13be0927be114a2fc4c4f780defd2c4695c6bbe5317a31124fc90926ba282 | [
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1
L'institution, à compter du 1er janvier 2019, du prélèvement à la
source de l'impôt sur le revenu s'accompagne de mesures transitoires prévues au II de
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, modifié par
l'article
2 de l'ordonnance n° 2017-1390 du 22 septembre 2017 relative au décalage d'un an de l'entrée en vigueur du prélèvement à la source de l'impôt sur le revenu et par
l'article
11 de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017.
Il s'agit de :
- l'institution du crédit d'impôt pour la modernisation du recouvrement (CIMR),
dont les contribuables bénéficient à raison des revenus non exceptionnels entrant dans le champ du prélèvement à la source perçus ou réalisés en 2018, afin d'assurer, pour ces revenus, l'absence de
double contribution aux charges publiques en 2019 (année de transition) au titre de l'impôt sur le revenu ;
- mesures transitoires diverses, notamment de règles dérogatoires en matière de
revenus fonciers, de charges déductibles du revenu global (cotisations et primes d'épargne retraite, monuments historiques et assimilés dont le propriétaire se réserve la jouissance), de demande de
rescrit pour l'application du CIMR et de délai de reprise de l'administration fiscale.
10
Par ailleurs,
l'article
60 de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017, modifié par
l'article
2 de l'ordonnance n° 2017-1390 du 22 septembre 2017 relative au décalage d'un an de l'entrée en vigueur du prélèvement à la source de l'impôt sur le revenu, abroge l'article 1664 du code général
des impôts (CGI) relatif aux acomptes provisionnels de l'impôt sur le revenu (« tiers provisionnels ») ainsi que les articles 1681 A du CGI à 1681 E du CGI relatifs aux prélèvements mensuels («
mensualités »).
Cette abrogation s'applique à compter de l’imposition des revenus perçus ou réalisés
à compter du 1er janvier 2018.
A partir du 1er janvier 2019, aucun de ces tiers provisionnels ou de ces
mensualités ne sera donc dû par les contribuables en paiement de l'impôt sur le revenu dû au titre des revenus de l'année 2018 ou d'une année ultérieure. A cet effet, les contrats de prélèvements
mensuels ou à l'échéance relatifs à l'impôt sur le revenu et aux prélèvements sociaux seront automatiquement résiliés au 31 décembre 2018 par l'administration fiscale, sans aucune intervention des
contribuables.
20
Le présent titre comprend deux chapitres :
- le crédit d'impôt pour la modernisation du recouvrement (chapitre 1,
BOI-IR-PAS-50-10) ;
- les autres mesures transitoires (chapitre 2,
BOI-IR-PAS-50-20). | Bulletin officiel des finances publiques - impôts | BOI-IR-PAS-50 | https://bofip.impots.gouv.fr/bofip/11233-PGP.html/identifiant=BOI-IR-PAS-50-20180704 | 2018-07-04 00:00:00 | 3106b91036963e3ffb21e42fab7e210d9b96b11a48b6908776e526c206f43fdf | [
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] |
I. Conditions à satisfaire par les établissements de recherche, d’enseignement supérieur ou d’enseignement artistique :
être d’intérêt général et à but non lucratif
1
Un établissement satisfait à ces deux conditions si l’activité qu’il exerce
n’est pas lucrative, si sa gestion est désintéressée et s’il ne fonctionne pas au profit d’un cercle restreint de personnes.
A. Activité non lucrative et gestion désintéressée
10
Pour l’appréciation de ces deux conditions, il convient de se reporter aux
précisions apportées par au II-A-2 § 90 à 150 du BOI-BIC-RICI-20-30-10-10 relatif à la réduction d’impôt sur le revenu dite « mécénat ».
20
Il est admis que l’existence d’activités lucratives non prépondérantes ayant
fait l’objet d’une sectorisation ne remet pas en cause la qualification d’intérêt général d’un établissement de recherche, d’enseignement supérieur ou d’enseignement artistique.
30
Toutefois, pour bénéficier de la réduction d’impôt, les dons doivent être
affectés directement et exclusivement au secteur non lucratif de l’établissement bénéficiaire.
B. Ne pas fonctionner au profit d’un cercle restreint de personnes
40
Doit être regardé comme ne fonctionnant pas au profit d’un cercle restreint de
personnes, l’établissement dont l’activité profite à des bénéficiaires retenus sur des critères génériques, qui ont tous un intérêt objectif à user des services offerts.
Tel est par exemple le cas d’un établissement dont l’activité est la recherche
médicale sur une pathologie précise (y compris rare).
50
En revanche, doit notamment être regardé comme fonctionnant au profit d’un
cercle restreint de personnes, un établissement dont l’activité essentielle est la fourniture de services à ses membres ou à un groupe particulier et individualisable.
Par exemple, sont considérés comme exerçant leur activité au profit d’un
cercle restreint de personnes, des établissements qui ont pour objet de servir les intérêts d’une ou plusieurs familles, personnes ou entreprises, ou de faire connaître les travaux de certains
chercheurs, ou dont l’enseignement est réservé à des professionnels ou aux salariés d’un nombre d’entreprises bien définies.
II. Établissements de recherche publics ou privés
A. Établissements de recherche publics
60
Aux termes de
l’article L. 112-1 du code de la recherche, la recherche publique a pour objectifs le développement et le progrès de la
recherche dans tous les domaines de la connaissance, la valorisation des résultats de la recherche au service de la société, qui s'appuie sur l'innovation et le transfert de technologie, le partage et
la diffusion des connaissances scientifiques en donnant priorité aux formats libres d'accès, le développement d’une capacité d’expertise et d'appui aux associations et fondations, reconnues d'utilité
publique et aux politiques publiques menées pour répondre aux défis sociétaux, aux besoins sociaux, économiques et du développement durable, la formation à la recherche et par la recherche ainsi que
l'organisation de l'accès libre aux données scientifiques.
70
La recherche publique est organisée dans les services publics, notamment les
établissements publics d’enseignement supérieur et les établissements publics de recherche, et dans les entreprises publiques (code
de la recherche, art. L. 112-2).
Conformément à
l’article L. 311-1 du code de la recherche, les établissements publics de recherche ont soit un caractère industriel et
commercial, soit un caractère administratif. Les établissements publics à caractère scientifique et technologique ont un caractère administratif.
Tout établissement public de recherche conclut avec l'État des contrats
pluriannuels qui définissent, pour l’ensemble de ses activités, les objectifs de l’établissement ainsi que les engagements réciproques des parties. L’exécution de ces contrats fait l’objet d’une
évaluation.
L’État tient compte des résultats de l’évaluation réalisée par le Haut conseil
de l’évaluation de la recherche et de l’enseignement supérieur, en particulier des résultats obtenus en application des dispositions de
l’article L. 114-3-2 du code de la recherche, pour déterminer les engagements financiers qu’il prend envers les
établissements dans le cadre des contrats pluriannuels susmentionnés (code de la recherche, art. L. 311-2).
80
Remarque : Les établissements publics à
caractère scientifique, culturel et professionnel (EPCSCP) et leurs composantes (code de la recherche, art. L. 312-1) et les
autres établissements publics d’enseignement supérieur participent au service public de la recherche dans les conditions fixées aux titres Ier, II et IV à VI du livre VII du code de l’éducation
(code de l'éducation, art. L. 711-1 et suivants).
1. Établissements publics de recherche à caractère administratif (EPA)
a. Établissements publics à caractère scientifique et technologique (EPST)
90
L’article
L. 321-1 du code de la recherche définit les EPST comme des personnes morales de droit public dotées de l’autonomie administrative et financière. Leur objet principal n’est ni industriel, ni
commercial. La mission de ces établissements est de mettre en œuvre les objectifs définis à l’article L. 112-1 du code de la
recherche. Ils sont créés par décret en Conseil d'État. Ce décret précise les modalités d’organisation et les règles de fonctionnement de l’établissement et il détermine le département ministériel
exerçant la tutelle.
100
Sous réserve de satisfaire aux conditions mentionnées au I § 1
à 50, sont notamment concernés :
- l'Institut Français des Sciences et Technologies des Transports, de
l'Aménagement et des Réseaux (IFSTTAR) ;
- le Centre national de la recherche scientifique (CNRS) ;
- l’Institut national d’études démographiques (INED) ;
- l’Institut national de la recherche agronomique (INRA) ;
- l’Institut national de recherche en informatique et en automatique (INRIA) ;
- l’Institut national de la santé et de la recherche médicale (INSERM) ;
- l’Institut de recherche pour le développement (IRD) ;
- l'Institut national de Recherche en Sciences et Technologies pour
l'Environnement et l'Agriculture (IRSTEA).
b. Autres établissements publics à caractère administratif
110
Il s’agit d’établissements publics à caractère administratif placés sous la
tutelle du ministre chargé de la recherche et qui ont, dans leurs statuts, une mission de recherche. Sous réserve de satisfaire aux conditions mentionnées au I § 1 à 50, sont notamment concernés :
- l’Académie des technologies régie par
l'article L. 328-1 du code de la recherche, l'article L.
328-2 du code de la recherche et l'article L. 328-3 du code de la recherche ;
- l’Agence Nationale de la Recherche (ANR) régie par
l'article L. 329-1 du code de la recherche à l'article L.
329-6 du code de la recherche. Concernant l’ANR, il convient de se reporter aux précisions apportées au BOI-PAT-IFI-40-20-10-50 ;
- le Centre d’Études de l’Emploi et du Travail (CEET) ;
- le Centre Informatique National de l’Enseignement Supérieur (CINES) ;
- le Réseau de création et d'accompagnement pédagogiques (CANOPE) ;
- l’Institut national de recherches archéologiques préventives (INRAP) ;
- l’Institut des hautes études pour la science et la technologie (IHEST) ;
- le Centre National d'Enseignement à Distance (CNED) ;
- l’Établissement Public d'Aménagement Universitaire de la Région
Ile-de-France (EPAURIF) ;
- l'Institut Français de l’Éducation (IFE).
2. Établissements publics à caractère industriel et commercial (EPIC)
120
Entrent dans le champ d’application de la réduction d’impôt, les
établissements publics à caractère industriel et commercial (EPIC) dont l’une des missions est la mise en œuvre des objectifs définis à
l’article L. 112-1 du code de la recherche.
130
Sous réserve de satisfaire aux conditions mentionnées au I § 1
à 50, sont notamment visés :
- l’Agence de l’environnement et de la maîtrise de l’énergie (ADEME)
[code de la recherche, art. L. 332-9]. L’ADEME est un établissement de support et de valorisation de la recherche ;
- l’Agence nationale de gestion des déchets radioactifs (ANDRA)
[code de la recherche, art. L. 332-8]. L’ANDRA est un établissement de recherche en sciences exactes et technologie ;
- le Bureau de recherches géologiques et minières (BRGM) ;
- le Commissariat à l’énergie atomique (CEA)
[code de la recherche, art. L. 332-1 à code de la recherche,
art. L. 332-7] ;
- le Centre de coopération internationale en recherche agronomique pour le
développement (CIRAD) ;
- le Centre national des études spatiales (CNES)
[code de la recherche, art. L. 331-1 à code de la
recherche, art. L. 331-8] ;
- le Centre scientifique et technique du bâtiment (CSTB) ;
- l’Institut français du pétrole (IFP) ;
- l’Institut français de recherche pour l’exploitation de la mer (IFREMER) ;
- l’Institut national de l’environnement industriel et des risques (INERIS) ;
- l’Institut de radioprotection et de sûreté nucléaire (IRSN) ;
- l’Office national d’études et de recherches aérospatiales (ONERA).
3. Groupements d’intérêt public (GIP) « recherche »
140
Il s'agit des GIP « recherche » conformément au chapitre II de la
loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du
droit.
150
Conformément à
l’article
98 de la loi n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit, les GIP sont des personnes morales de droit public dotées de l'autonomie administrative et
financière. Ils sont constitués par convention approuvée par l'Etat soit entre plusieurs personnes morales de droit public, soit entre l'une ou plusieurs d'entre elles et une ou plusieurs personnes
morales de droit privé. Ces personnes y exercent ensemble des activités d'intérêt général à but non lucratif, en mettant en commun les moyens nécessaires à leur exercice.
Les collectivités territoriales et leurs groupements ne peuvent pas constituer
entre eux des groupements d'intérêt public pour exercer ensemble des activités qui peuvent être confiées à l'un des organismes publics de coopération prévus à la cinquième partie du code général des
collectivités territoriales.
160
Sous réserve de satisfaire aux conditions mentionnées au I §
1 à 50, sont notamment visés :
- l’Agence nationale de la recherche sur le sida (ANRS) ;
- l’Institut polaire français Paul-Emile Victor (IPEV) ;
- le GENOPOLE GIP consacré à la recherche en génomique et au développement
d’entreprises de biotechnologies ;
- l’Observatoire de sciences et techniques (OST) ;
- le Réseau national pour la technologie, l’enseignement et la recherche
(RENATER) ;
- La Coordination Nationale pour la Formation à la Microélectronique (CNFM) ;
- Le Consortium National de Recherche en Génomique (CNRG) ;
- Le Centre national de séquençage (CNS)
- Écosystèmes forestiers (ECOFOR) ;
- l'Institut National du Cancer (INCA)
- Accélérateur pour la recherche en radiochimie et en oncologie à Nantes
Atlantique (ARRONAX) ;
- le Cancéropôle Grand Sud-Ouest ;
- le Cancéropôle Ile-de-France ;
- les Centres de recherche en nutrition humaine d’Auvergne, Pays de la Loire
et Rhône-Alpes ;
B. Structures de recherche privées
170
Il s’agit des centres techniques industriels (CTI)
(code de la recherche, art. L. 521-1 à code de la
recherche, art. L. 521-13), et des fondations de coopération scientifique (code de la recherche, art. L. 344-11 à
code de la recherche, art. L. 344-16).
Pour plus de précision sur les fondations de coopération scientifique, il
convient de se reporter au II-A-1-e-2° § 270 et suivants du BOI-IS-CHAMP-50-10.
1. Centres techniques industriels (CTI)
180
Il s'agit des CTI dont le régime juridique est défini de
l'article L. 521-1 du code de la recherche à l'article L.
521-13 du code de la recherche.
190
Les CTI sont des établissements d’utilité publique qui ont le caractère
d’organismes privés chargés d'une mission de service public.
200
Dans toute branche d’activité où l’intérêt général le commande, des
établissements d'utilité publique dénommés centres techniques industriels sont créés par l'autorité administrative compétente après avis des organisations syndicales les plus représentatives des
employeurs et des salariés de ces branches d’activité.
210
Les CTI ont pour objet de promouvoir le progrès des techniques, de participer
à l’amélioration du rendement et à la garantie de la qualité dans l’industrie. A cet effet, notamment, ils coordonnent et facilitent les initiatives. Ils exécutent ou font exécuter les travaux de
laboratoires et d’ateliers expérimentaux indispensables et, en particulier, dans le cadre de la législation existante et en accord avec les organismes habilités à cette fin, ils participent aux
enquêtes sur la normalisation et à l’établissement des règles permettant le contrôle de la qualité. Ils font profiter la branche d’activité intéressée des résultats de leurs travaux.
220
Les CTI sont dotés de la personnalité morale et jouissent de l’autonomie
administrative et financière.
230
Entrent dans le champ d’application de la réduction d’impôt, les CTI qui
poursuivent notamment une mission de recherche et satisfont aux conditions mentionnées au I § 1 à 50.
2. Autres établissements de recherche privés
240
Sous réserve de satisfaire aux conditions mentionnées au
I § 1 à 50, il s’agit des établissements de recherche privés, les organismes de droit privé, quelle que soit leur forme juridique, qui ont une activité
principale de recherche et sont dotés d’un conseil scientifique. Il s’agit, par exemple, des Instituts Pasteur de Paris et de Lille et de l’Institut Curie.
III. Établissements d’enseignement supérieur publics ou privés
A. Établissements d’enseignement supérieur publics
250
Il s’agit des établissements qui dispensent un enseignement supérieur,
c’est-à-dire postérieur au baccalauréat, et qui présentent un caractère public sans qu’il soit nécessaire que leur tutelle soit exercée par le ministère chargé de l’enseignement supérieur.
Sous réserve de satisfaire aux conditions mentionnées au
I § 1 à 50, sont notamment concernés les établissements mentionnés aux paragraphes suivants.
1. Établissements publics à caractère scientifique, culturel et professionnel (EPCSCP)
260
Il s'agit des EPCSCP mentionnés aux
articles L. 711-1 et suivants du code de l’éducation, c’est-à-dire :
- les universités auxquelles sont assimilés les instituts nationaux
polytechniques (INP de Toulouse) ;
- les écoles et instituts extérieurs aux universités : les écoles centrales
de Lille, Lyon, Nantes et Marseille, l’École nationale des travaux publics de l’État, l’École nationale d'ingénieurs de Saint-Etienne, l’École nationale supérieure de chimie de Paris, L’École
nationale supérieure de mécanique et d'aérotechnique de Poitiers, l’École nationale supérieure d'ingénieurs de Caen, les instituts nationaux de sciences appliqués (INSA) de Lyon, Rennes, Toulouse,
Rouen, Strasbourg et Centre Val de Loire, l’École nationale supérieure des arts et industries textiles (ENSAIT), l'Institut national universitaire Jean-François Champollion, l’Institut supérieur de
mécanique de Paris (Supméca), les Universités de technologie (UTC, UTBM, UTT) ;
- les écoles normales supérieures ;
- les Écoles françaises à l’étranger : la Casa de Velázquez de Madrid,
l’École française d’Athènes, l’École française d’Extrême-Orient, l’École française de Rome, l’Institut français d’archéologie orientale du Caire ;
- les grands établissements qui bénéficient d’un statut particulier fixé par
décret : l’Institut national d’études supérieures agronomiques de Montpellier (INESAM), le Collège de France, le Conservatoire national des arts et métiers (CNAM), CentraleSupélec , l’École des hautes
études en sciences sociales (EHESS), l’École nationale des Chartes (ENC), l’École nationale supérieure d’arts et métiers (ENSAM), l’École nationale supérieure des sciences de l’information et des
bibliothèques (ENSSIB), l'Ecole nationale supérieure maritime, l'Ecole nationale vétérinaire, agroalimentaire et de l'alimentation, Nantes-Atlantique, l'Ecole navale, l'Ecole polytechnique, l’École
pratique des hautes études (EPHE), le Groupe des écoles nationales d'économie et statistique, l'Institut d'enseignement supérieur et de recherche en alimentation, santé animale, sciences agronomiques
et de l'environnement, l'Institut des sciences et industries du vivant et de l'environnement, l’Institut d’études politiques (IEP) de Paris, l’Institut de physique du Globe de Paris (IPG), l'Institut
Mines-Télécom (III-A-5 § 300), l’Institut national d’histoire de l’art (INHA), l’Institut national des langues et civilisations orientales (INALCO),
l'Institut national du sport, de l'expertise et de la performance, l'Institut national supérieur des sciences agronomiques, de l'alimentation et de l'environnement, l’Institut polytechnique (INP) de
Bordeaux et de Grenoble, l'Institut national supérieur des sciences agronomiques, agroalimentaires, horticoles et du paysage, le Muséum national d’histoire naturelle (MNHN), l’Observatoire de Paris
(OBSPM), l’Université Paris-Dauphine (Paris IX), l'Université de Lorraine, l’École nationale des ponts et chaussées (ENPC), l’Institut des sciences et industries du vivant et de l’environnement (Agro
Paris Tech), l’Institut supérieur de l’aéronautique et de l’espace (ISAE), l’École des hautes études en santé publique (EHESP).
- les communautés d'universités et établissements : Communauté d'universités
et établissements d'Aquitaine, Communauté d'universités et établissements Centre-Val de Loire, Communauté d'universités et établissements Lille Nord de France, Communauté Université Grenoble Alpes,
Hésam Université, Languedoc-Roussillon Universités, Normandie université, Université Bourgogne - Franche-Comté, Université Bretagne Loire, Université confédérale Léonard de Vinci, Université Côte
d'Azur, Université fédérale de Toulouse Midi-Pyrénées, Université de Lyon, Université Paris-Est, Université Paris Lumières, Université Paris-Saclay, Université Paris-Seine, Université de recherche
Paris sciences et lettres-PSL Research University, Université Sorbonne Paris Cité.
Remarque :
L’article L. 719-12 du code de l’éducation prévoit que les établissements publics à caractère scientifique, culturel et
professionnel (EPCSCP) peuvent créer en leur sein une ou plusieurs fondations universitaires, non dotées de la personnalité morale, résultant de l’affectation irrévocable à l’établissement intéressé
de biens, droits ou ressources apportées par un ou plusieurs fondateurs pour la réalisation d’une ou plusieurs œuvres ou activités d’intérêt général et à but non lucratif conformes aux missions du
service public de l’enseignement supérieur visées à l’article L. 123-3 du code de l'éducation.
Une fondation universitaire n’étant pas dotée de la personnalité morale, les
dons qui lui sont consentis ouvrent droit, pour les donateurs, à la réduction d’IFI prévue à l’article 978 du CGI dès lors que
l’EPCSCP qui l’abrite entre lui-même dans le champ d’application de cet article.
2. Établissements publics à caractère administratif (EPA) autonomes
270
Il s'agit des établissements publics à caractère administratif (EPA)
autonomes qui dispensent un enseignement supérieur : par exemple, l’Institut national du patrimoine (INP), le Conservatoire national supérieur d’art dramatique (CNSAD), les conservatoires supérieurs
de musique et de danse de Paris et de Lyon, les écoles nationales supérieures d’art plastique, les écoles nationales supérieures d’architecture.
3. Établissements publics administratifs rattachés à un EPCSCP
280
Il s'agit par exemple des écoles supérieures du professorat et de
l'éducation (ESPE), des écoles nationales supérieures d’ingénieurs (ENSI), des écoles nationales d’ingénieurs (ENI), des Instituts d’études politiques (IEP), de l‘École Universitaire de Management de
Paris, de l’École nationale du génie de l’eau et de l’environnement de Strasbourg.
4. Établissements publics à caractère industriel et commercial (EPIC)
290
Il s'agit des EPIC qui dispensent un enseignement supérieur : par exemple,
l’école nationale supérieure de création industrielle, l’école nationale supérieure des métiers de l’image et du son (la Fémis), l’École supérieure d’art dramatique du Théâtre national de Strasbourg,
le Centre des hautes études de Chaillot de la Cité de l’architecture et du patrimoine.
5. Institut Mines-Télécom
300
Il s'agit de l'Institut Mines-Télécom qui est un établissement public
regroupant en son sein plusieurs établissements d’enseignement supérieur (Télécom parisTech, Mines Saint-Etienne, Télécom Sud Paris,...).
6. Établissements publics de coopération culturelle (EPCC) et les services relevant d’une collectivité territoriale qui
dispensent un enseignement supérieur
310
Il s'agit par exemple des écoles supérieures d’art.
7. GIP et établissements publics de coopération culturelle qui dispensent un enseignement supérieur
320
Il s'agit par exemple de l’École européenne supérieure de l’image (EESI).
8. Établissements d’enseignement supérieur de la création artistique dans les domaines du spectacle vivant et des arts
plastiques
330
Il s'agit des établissements d'enseignement supérieur de la création
artistique dans les domaines du spectacle vivant et des arts plastiques qui concourent à la réalisation des objectifs et des missions du service public de l'enseignement supérieur, pour ce qui
concerne la création dans les domaines du spectacle vivant et des arts plastiques, et aux stratégies nationales de l'enseignement supérieur et de la recherche. Ils peuvent participer aux regroupements
d'établissements d'enseignement supérieur mentionnés au 2° de l'article L. 718-3 du code de l'éducation
(code de l'éducation, art. L. 759-1).
340
Ils ont pour mission d'assurer la formation initiale ou continue tout au
long de la vie ainsi que la validation des acquis de l'expérience, avec un personnel enseignant composé notamment d'artistes et de professionnels de la création, dans les métiers :
- du spectacle, notamment ceux d'artiste-interprète, d'auteur, d'enseignant
et de technicien dans les domaines de la musique, de la danse, du théâtre et du cirque ;
- de la création plastique et industrielle, notamment ceux d'artiste et de
designer.
Dans l'exercice de leur mission, ils peuvent former à la transmission,
notamment en matière d'éducation artistique et culturelle, ils conduisent des activités de recherche en art, en assurent la valorisation et participent à la politique nationale de recherche, ils
participent à la veille artistique, scientifique et technique et à l'innovation dans ses différentes dimensions, notamment pédagogique, ils contribuent à la vie culturelle, économique, sociale et
environnementale du territoire en développant des partenariats, notamment avec les institutions culturelles, les collectivités territoriales, les associations, les entreprises, les autres
établissements d'enseignement supérieur et l'ensemble des établissements d'enseignement, notamment dans le cadre du parcours d'éducation artistique et culturelle, ils concourent au développement de la
coopération artistique, culturelle, scientifique, technique et pédagogique internationale, et ils veillent au respect de la diversité artistique, professionnelle et culturelle.
9. Établissements préparant aux métiers du spectacle vivant et des arts plastiques de statut public
350
Il s'agit des établissements préparant aux métiers du spectacle vivant de
statut public dont la formation est validée par un diplôme inscrit au répertoire national des certifications professionnelles.
10. Autres établissements publics qui dispensent un enseignement supérieur
360
Il s'agit par exemple de l’Institut supérieur des matériaux et de la
construction mécanique de l’École nationale supérieure de l’électronique et de ses applications de Cergy (ENSEA), de l'école d'ingénieurs SIGMA Clermont, de l’Observatoire de la Côte d’Azur (OCA), de
l’Institut national supérieur de formation et de recherche pour l’éducation des jeunes handicapés et les enseignements adaptés (INS HEA), de l’École nationale supérieure des arts et techniques du
théâtre (ENSATT), de l’École nationale supérieure Louis Lumière (ENSLL) et de l’Institut de France.
370
Cas particulier des CHU :
Conformément à
l’article 978 du CGI, la réduction d'IFI pour dons est notamment applicable aux dons effectués au profit des établissements de
recherche ou d'enseignement supérieur publics.
Il apparaît que, si les CHU sont des établissements publics de santé non visés expressément
par le texte de loi, l’enseignement et la recherche figurent parmi leurs missions.
Par conséquent les dons consentis aux CHU ouvrent droit à une réduction d’IFI, sous réserve
que ces dons soient affectés directement et exclusivement à leurs activités de recherche ou d’enseignement.
Les CHU bénéficiaires devront donc, dès lors qu’ils auront délivrés les reçus au titre des
dons collectés, être en mesure d’apporter la preuve que les dons pour lesquels des reçus ont été émis ont bien été affectés à des activités de recherche ou d’enseignement.
B. Établissements d’enseignement supérieur privés
380
Il s’agit des établissements privés qui dispensent un enseignement
supérieur, c’est-à-dire postérieur au baccalauréat.
Sous réserve de satisfaire aux conditions mentionnées au
I § 1 à 50, sont notamment concernés :
- les établissements privés d’enseignement supérieur libres qui dispensent
un enseignement généraliste ;
- les établissements d’enseignement supérieur privés rattachés à un EPCSCP ;
- les établissements privés d’enseignement supérieur technique qui ont une
vocation plus professionnelle : écoles d’ingénieurs, écoles de commerce et de gestion ;
- les lycées privés proposant des sections de techniciens supérieurs (STS)
et des classes préparatoires aux grandes écoles (CPGE) ;
- les établissements préparant aux métiers du spectacle vivant et des arts
plastiques ;
- les établissements d’enseignement supérieur de la création artistique dans
les domaines du spectacle vivant et des arts plastiques (code de l'éducation, art. L. 759-1) ;
- les établissements d'enseignement supérieur privé d'intérêt général
(EESPIG).
390
Remarque : Le caractère d'intérêt général des établissements
privés d'enseignement supérieur ne peut être reconnu qu'à ceux d'entre eux qui font l'objet d'un contrôle des méthodes pédagogiques par le ministère de l'éducation nationale lequel atteste de
l'utilité de l'apport de leur enseignement au service public de l'enseignement supérieur ainsi que de sa qualité.
IV. Établissements d’enseignement artistique publics ou privés
400
Les enseignements artistiques sont définis par
l'article L. 216-2 du code de l'éducation, l'article L. 216-3
du code de l'éducation, l'article L. 312-6 du code de l'éducation,
l'article L. 312-7 du code de l'éducation, l'article L. 312-8
du code de l'éducation et l'article L. 361-5 du code de l’éducation. Ils ont pour objet une initiation à l’histoire des arts
et aux pratiques artistiques, à vocation professionnelle ou amateur.
410
Deux catégories d’établissements artistiques peuvent recevoir des dons
ouvrant droit à la réduction d’IFI prévue à l'article 978 du CGI, sous réserve de satisfaire aux conditions mentionnées au
I § 1 à 50.
A. Établissements d’enseignement artistique publics
420
Ce sont les établissements qui relèvent directement de l'État ou des
collectivités territoriales, quelle que soit leur forme juridique. Il peut s’agir d’organismes disposant de la personnalité juridique et financière (EPA, EPIC, GIP), de services distincts constitués
au sein de ces mêmes organismes ou de services d’une collectivité locale (établissements d’enseignement public de la musique, de la danse et de l’art dramatique, écoles des beaux-arts).
430
Toutefois, les sommes collectées par les établissements donataires doivent
être exclusivement affectées à des opérations d’enseignement artistique entrant dans le champ d’application du dispositif précédemment défini.
440
Ces établissements doivent avoir adopté une organisation comptable qui
permette de déterminer l’affectation des dons ainsi recueillis.
450
Ils doivent respecter les obligations résultant de leur statut juridique.
B. Établissements d’enseignement artistique privés
460
Il s’agit des établissements qui dispensent un enseignement artistique mais
qui ne relèvent pas de l’État, ni des collectivités territoriales. Ils peuvent être constitués sous forme de société ou d’association.
470
Ils doivent respecter les obligations résultant de leur statut juridique.
V. Établissements d’enseignement supérieur consulaire (EESC)
480
Les dons aux établissements revêtant la qualification d'EESC et respectant
les obligations résultant de ce statut sont éligibles à la réduction d'impôt prévue par l'article 978 du CGI.
490
Les EESC, mis en place par
l'article
43 de la loi n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises et portant diverses dispositions de simplification et de clarification du droit et des procédures
administratives, sont définis à l'article L. 711-17 du code de commerce définit comme des personnes morales de droit privé
régies par les dispositions législatives applicables aux sociétés anonymes.
Ils doivent en outre satisfaire à certaines exigences spécifiques dont les
principales sont rappelées ci-après.
A. Mise en place
500
Les statuts des EESC sont approuvés par arrêté des ministres chargés de
l'enseignement supérieur, du commerce et de l'industrie.
B. Composition du capital social
510
Les chambres de commerce et d'industrie (CCI) territoriales et les CCI de
région détiennent, directement ou indirectement, seules ou conjointement, le cas échéant avec un ou plusieurs groupements inter-consulaires, la majorité du capital et des droits de vote à l'assemblée
générale de ces établissements.
Aucun autre actionnaire ou groupe d'actionnaires, agissant seul ou de
concert, ne peut détenir, directement ou indirectement, plus de 33 % des droits de vote à l'assemblée générale de ces établissements.
520
Les régions intéressées, seules ou, dans le cadre d'une convention, avec
d'autres collectivités territoriales et leurs groupements, peuvent prendre une participation au capital des EESC.
Le cas échéant, et par dérogation à
l'article L. 225-20 du code de commerce, la responsabilité civile des représentants des collectivités territoriales au conseil
d'administration d'un EESC incombe à la collectivité territoriale ou au groupement dont ils sont mandataires.
C. Modalité de fonctionnement
530
Sous réserve de
l'article L. 443-1 du code de l'éducation, les EESC sont habilités à exercer en France et à l'étranger, sous réserve de l'accord
des gouvernements intéressés, eux-mêmes et par l'intermédiaire de filiales ou participations, toutes activités qui se rattachent, directement ou indirectement, à leurs missions et à leurs activités,
définies par la convention mentionnée à l'article L. 711-19 du code de commerce, ainsi que toute autre activité prévue par leurs
statuts.
540
Par ailleurs et s'agissant de la répartition des bénéfices, lorsqu'un EESC a
réalisé un bénéfice distribuable, au sens du premier alinéa de l'article L. 232-11 du code de commerce, celui-ci doit être affecté
à la constitution de réserves. | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-40-20-10-20 | https://bofip.impots.gouv.fr/bofip/11323-PGP.html/identifiant=BOI-PAT-IFI-40-20-10-20-20180608 | 2018-06-08 00:00:00 | 1768cbc97c661f26da90e563be0bc5263c18256760d5b54fcd3abd829a73cc06 | [
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1
Conformément aux dispositions de
l’article 982 du code général des impôts (CGI), l'obligation déclarative au titre de l'impôt sur la fortune immobilière (IFI)
incombe aux redevables disposant d'un patrimoine immobilier d'une valeur nette taxable supérieure à 1,3 M€.
L'accomplissement de cette obligation peut faire, le cas échéant, l'objet d'un mandat (section 1,
BOI-PAT-IFI-50-10-10).
L'établissement de cette déclaration sur un formulaire spécifique s'effectue
selon des modalités détaillées à la section 2, BOI-PAT-IFI-50-10-20.
Le redevable dispose, pour établir sa déclaration, de la possibilité d’obtenir
de la société ou de l’organisme dont il détient des parts ou actions les informations nécessaires (section 3, BOI-PAT-IFI-50-10-30) | Bulletin officiel des finances publiques - impôts | BOI-PAT-IFI-50-10 | https://bofip.impots.gouv.fr/bofip/11340-PGP.html/identifiant=BOI-PAT-IFI-50-10-20180608 | 2018-06-08 00:00:00 | f4b5a9984f6441b77ffd77e420070cbf89a5f29f575e8702c8f3e176c1172839 | [
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] |
1
En matière fiscale, les instances devant le tribunal administratif peuvent être présentées par
les contribuables ou par l'Administration.
Il est rappelé que la liste des tribunaux administratifs figure à
l'article R 221-3 du code de justice
administrative (CJA).
I. Présentation des instances par les contribuables
10
En ce qui concerne tant les impôts directs que les taxes sur le chiffre d'affaires ou les taxes
assimilées, les contribuables peuvent introduire une instance devant le tribunal administratif :
- contre les décisions rendues par l'Administration sur les réclamations
contentieuses (LPF, art. R*190-1 et suiv.), lorsque ces décisions ne leur donnent pas entière satisfaction
(LPF, art. L199, 1er al.) ;
- contre les décisions rendues par l'Administration sur les demandes relatives au remboursement
des frais de constitution de garanties ou au paiement d'intérêts moratoires (LPF, art. L208)
20
Les contribuables peuvent au surplus saisir directement le tribunal administratif lorsque, ayant
présenté une réclamation contentieuse, ils n'ont pas reçu de décision de l'administration dans le délai de six mois suivant la date de présentation de cette réclamation
(LPF, art. R*199-1).
Le tribunal administratif ne peut en définitive être saisi que s'il y a eu une réclamation
contentieuse préalable adressée au service des impôts,
L'obligation de la réclamation préalable subsiste notamment dans le cas de saisine de la
commission départementale des impôts directs et des taxes sur le chiffre d'affaires. Dans ce cas, en effet, les contribuables qui entendent contester l'imposition établie à la suite de la décision du
service de consulter cette commission ou de l'avis émis par cette dernière, doivent également introduire une réclamation au service des impôts avant de porter, le cas échéant, le différend devant le
tribunal administratif.
Remarques : Il est rappelé que les contestations relatives au recouvrement de
l'impôt (opposition aux poursuites) pour lesquelles les contribuables ont également la faculté d'introduire une instance devant le tribunal administratif après la décision du service des impôts
préalablement saisi ou, à défaut de décision prise par ce service à l'expiration du délai imparti pour statuer, sont étudiées au BOI-REC-EVTS-20 ;
Les demandes des contribuables relatives à la constitution ou à la dispense de garanties en cas
de sursis de paiement et qui sont soumises au juge du référé administratif statuant en matière fiscale et, en appel, au Président de la cour administrative d'appel font l'objet d'une étude spécifique
(cf. BOI-CTX-ADM-10-90).
II. Présentation des instances par l'Administration
30
L'Administration a la faculté de soumettre d'office au tribunal administratif toute
réclamation contentieuse qui lui a été adressée et sur laquelle il lui appartient normalement de statuer (LPF, art.
R*199-1, 3e al.). La réclamation initiale du contribuable vaut alors requête devant le tribunal.
En vertu de ces mêmes dispositions, l'Administration doit informer le contribuable de cette
saisine d'office.
En ouvrant la faculté de soumettre d'office toute réclamation contentieuse au jugement du
tribunal compétent, le législateur a eu pour but d'accélérer la procédure dans le cas, notamment, où une décision ne paraît pas susceptible de mettre fin au litige.
La procédure de renvoi, qui n'est jamais obligatoire, peut donc notamment être utilisée
lorsqu'un litige analogue relatif à une autre année est déjà pendant devant le tribunal ou lorsque, dans une affaire importante, l'étude du dossier donne à penser que le contribuable a la ferme
intention de soumettre le litige aux tribunaux.
40
Lorsque l'Administration s'aperçoit, au cours d'une instance, qu'elle a omis de réclamer des
droits ou pénalités, elle doit agir en émettant un avis de mise en recouvrement et non en présentant directement des conclusions devant le tribunal administratif.
Toutefois, l'Administration peut, en cours d'instance, opposer les compensations utiles aux
dégrèvements reconnus justifiés (LPF, art. L203 et
art. L204) ou présenter des conclusions reconventionnelles tendant à l'annulation ou à la réformation de la décision
prise sur la réclamation primitive (LPF, art. R*200-15).
50
Par ailleurs, l'Administration dispose de la faculté de demander au tribunal administratif,
dans les matières qui relèvent de sa compétence, de prononcer les sanctions dont le taux est laissé à l'appréciation du tribunal.
III. Introduction des instances : Dépôt de la demande
A. Principe
60
Conformément aux dispositions des
articles R413-1, R413-2,
R413-3, R413-4,
R413-5 et R413-6 du CJA (CJA), les
demandes doivent être adressées au greffe du tribunal administratif ou elles sont enregistrées.
L'article R226-1
du CJA prévoit qu'un greffe se situe au siège de chaque tribunal administratif.
Les requêtes sont en outre marquées, ainsi que les pièces qui y sont jointes, d'un timbre
indiquant la date de leur arrivée.
Le greffier en chef délivre aux parties un certificat qui constate l'arrivée au greffe de la
requête. Sur leur demande, il certifie le dépôt des différents mémoires.
Après enregistrement au bureau du greffe, les demandes sont notifiées en copie aux parties et
notamment à l'administration lorsqu'elles émanent de contribuables (CJA, art. R 611-3).
B. Demandes adressées à divers destinataires
70
Requête déposée auprès du service des impôts.
Une requête adressée par erreur au service des impôts dans le délai de recours prévu par
l'article R*199-1 du LPF mais transmise après ce délai au greffe du tribunal administratif est entachée de forclusion.
80
Requête déposée auprès de la préfecture.
Une demande introductive d'instance qui a été adressée, non pas au tribunal administratif,
mais au préfet est recevable dès lors qu'elle est effectivement parvenue au greffe du tribunal administratif avant l'expiration du délai légal.
90
Requête déposée auprès d'un tribunal matériellement incompétent.
Dans le cas où le contribuable a fait opposition à l'avis de mise en recouvrement qui lui a
été notifié, et où cette opposition contient assignation non devant la juridiction administrative, seule compétente, mais devant le tribunal civil, cette circonstance conserve au profit dudit
contribuable le bénéfice du délai du recours contentieux, lorsque l'instance a été introduite avant l'expiration de ce délai ; l'intéressé est donc encore recevable à se pourvoir jusqu'à l'expiration
du délai de recours contentieux décompté à partir de la notification ou de la signification du jugement par lequel la juridiction appelée à se prononcer s'est déclarée incompétente.
100
Requête déposée auprès d'un tribunal territorialement incompétent.
La circonstance qu'une demande portant le litige devant le tribunal administratif a été
adressée à un tribunal territorialement incompétent n'est pas de nature à rendre la demande irrecevable dès lors qu'elle y a été enregistrée dans le délai légal.
Il est rappelé qu'une procédure de règlement des questions de compétence au sein de la
juridiction administrative a été mise en place par les
articles
R 351-1 à R 351-9 du CJA (cf. BOI-CTX-ADM-10-10-30). | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10-20-10 | https://bofip.impots.gouv.fr/bofip/111-PGP.html/identifiant=BOI-CTX-ADM-10-20-10-20120912 | 2012-09-12 00:00:00 | d20f52c6ee08b163b5bd744412685387890517b66801461ad045a7de6a2c3008 | [
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] |
I. Examen des comptes financiers utilisés à la fois pour l'exercice d'une profession et pour des opérations privées
A. Définition de ces comptes
1
Les dispositions de
l'article L. 47 B du livre des procédures fiscales (LPF) s'appliquent lorsque le contribuable vérifié dispose de comptes
financiers (notamment de comptes bancaires) utilisés à la fois pour des opérations privées et des opérations professionnelles.
10
Les opérations professionnelles doivent s'entendre des opérations relatives à toutes les
activités pouvant faire l'objet d'une vérification de comptabilité. Parmi ces dernières figurent notamment les sources de revenus, profits et autres gains visés aux
articles 92 et suivants du code général des impôts (CGI).
20
Ces comptes sont dits « mixtes ». Cette qualification est indépendante du nombre d'opérations,
privées ou professionnelles, enregistrées sur les comptes.
B. Cadre de l'examen des comptes mixtes
30
En raison de la nature des opérations qu'ils enregistrent, ces comptes peuvent être examinés
aussi bien dans le cadre d'une vérification de comptabilité que lors d'un examen contradictoire de situation fiscale personnelle (ESFP).
En effet, bien qu'ils retracent des opérations personnelles de l'exploitant, ces comptes sont
des pièces justificatives de la comptabilité. Ces documents peuvent donc être examinés lors d'une vérification de comptabilité. Cet examen ne peut être considéré comme l'engagement d'un ESFP.
Parallèlement, les comptes mixtes utilisés par un contribuable à titre personnel peuvent être examinés lors d'un ESFP. Cet examen ne peut être considéré comme l'engagement d'une vérification de
comptabilité.
40
En présence de comptes mixtes, l'administration n'est pas tenue d'engager simultanément une
vérification de comptabilité et un ESFP.
C. Investigations relatives aux comptes mixtes et exploitation des constatations opérées
50
L'article L. 47 B
du LPF dispose, qu'au cours d'un ESFP, l'administration peut examiner les opérations figurant sur des comptes financiers utilisés à la fois à titre privé et professionnel et demander au
contribuable tous éclaircissements et justifications sur ces opérations sans que cet examen et ces demandes constituent le début d'une vérification de comptabilité.
Inversement, l'administration peut, au cours d'une vérification de comptabilité, procéder aux
mêmes examen et demandes, sans que ceux-ci constituent le début d'un ESFP.
L'administration peut, dans le cadre de l'une ou l'autre des deux procédures de contrôle
susvisées, interroger le contribuable sur la nature des opérations et l'origine des sommes enregistrées sur un compte mixte. Elle peut également demander la fourniture de pièces justificatives. Ces
demandes peuvent se faire oralement ou par écrit.
60
L'administration peut exploiter les constatations qu'elle a faites et les réponses du
contribuable à ces demandes dans le cadre de la procédure au cours de laquelle elles ont été opérées mais également dans le cadre de l'autre procédure de contrôle, qui serait diligentée par
l'administration.
70
Cependant, si l'administration entend exploiter les renseignements recueillis au cours d'un
ESFP pour procéder à des rehaussements au titre des revenus provenant d'une activité susceptible de faire l'objet d'une vérification de comptabilité (BIC, BNC, BA), il a été jugé qu'elle était tenue
d'engager cette procédure de contrôle dans le respect des garanties propres à celle-ci.
Il en est ainsi alors même que le contribuable serait en situation d'évaluation ou de
taxation d'office pour ces bénéfices (CE, 2
février 1996, n° 140424, CE, 2 février
1996, n° 140425 et CE, 2 février 1996, n°
140426).
L'administration est toutefois dispensée de respecter ce formalisme dans les situations
prévues à l'article L. 47 C du LPF (cf. II § 90 et suiv.).
D. Durée des opérations de contrôle
80
L'article L. 52 du
LPF prévoit que, sous peine de nullité de l'imposition, la durée d'intervention du vérificateur sur place, dans le cadre d'une vérification de comptabilité, ne peut excéder trois mois pour les
contribuables dont le chiffre d'affaires n'excède pas certains seuils variables selon la nature de l'activité.
Cette disposition n'est pas opposable à l'administration lorsqu'elle examine des comptes
mixtes dans le cadre d'un ESFP ou des comptes financiers qui seraient utilisés pour l'exercice d'activités distinctes (BOI-CF-PGR-20-30 au
I-A-4-b § 90).
II. Découverte d'activités occultes au cours d'un ESFP
A. Principes
90
Selon l'article L.
47 B du LPF, au cours d'un ESFP, le vérificateur peut examiner les opérations figurant sur des comptes financiers utilisés à la fois à titre privé et professionnel et demander au contribuable des
éclaircissements et justifications sur ces opérations sans que cet examen et ces demandes constituent le début d'une vérification de comptabilité (cf. I § 1 à
80).
Cependant, si l'administration entend exploiter les renseignements ainsi recueillis pour
procéder à des rehaussements au titre des revenus provenant d'une activité susceptible de faire l'objet d'une vérification de comptabilité (BIC, BNC, BA), il a été jugé qu'elle était tenue d'engager
cette procédure de contrôle dans le respect des garanties propres à celle-ci (cf. I-C § 70).
100
L'article L. 47 C
du LPF dispense le service, dans certaines situations, de respecter ce formalisme.
Ainsi, lorsque, au cours d'un examen contradictoire de la situation fiscale personnelle, sont
découvertes des activités occultes ou sont mises en évidence des conditions d'exercice non déclarées de l'activité d'un contribuable, l'administration n'est pas tenue d'engager une vérification de
comptabilité pour régulariser la situation fiscale du contribuable au regard de cette activité.
B. Champ d'application
1. Activités et impôts concernés
110
Ce dispositif s'applique lorsqu'au cours d'un ESFP, l'administration :
- découvre une activité occulte ;
- ou met en évidence des conditions d'exercice non déclarées d'une activité.
a. Notion d'activité occulte
120
Une activité occulte est une activité qui n'a, à aucun moment, été portée à la connaissance de
l'administration fiscale.
L'activité occulte doit s'entendre principalement d'une activité pour laquelle le contribuable
n'a pas accompli les formalités auxquelles il était tenu lors de sa création.
b. Définition des conditions d'exercice non déclarées d'une activité
130
Cette notion concerne notamment des situations où même si l'activité peut être regardée comme
régulièrement déclarée, les modalités matérielles d'exploitation revêtent un caractère occulte, et les déclarations souscrites ne traduisent pas totalement la réalité.
140
En fait, si l'activité est en elle-même connue de l'administration, les modalités exactes de
son exercice effectif sont quant à elles masquées par l'apparence que le contribuable en a donné en la déclarant.
150
Sont susceptibles d'être proposées selon les modalités prévues par
l'article L. 47 C du LPF, les rectifications relatives :
- à une activité industrielle, commerciale, non commerciale ou agricole, exercée par un
contribuable, activité ayant fait l'objet des formalités requises lors de la création (inscription au centre de formalités des entreprises ou du greffe du tribunal de commerce, etc.) et donné lieu au
dépôt des déclarations fiscales correspondantes à l'activité connue, dès lors qu'en réalité cette activité est exercée selon des modalités ou sous une forme occulte comme par exemple une exploitation
par une société de fait alors que l'activité a été déclarée exercée à titre individuel. Dans ce type d'exploitation, si le contribuable a bien déclaré l'activité elle-même, la présentation,
l'organisation des modalités effectives d'exploitation, en ce qu'elles dissimulent à l'administration les conséquences fiscales de la situation réelle de fait, lui confèrent un caractère occulte.
- à une activité occulte, annexe ou connexe à une activité principale par ailleurs
régulièrement déclarée et exercée. Dans ce cas, l'activité principale déclarée ne traduit pas les conditions réelles d'exploitation et, notamment, ne prend pas en compte l'exercice d'une activité
annexe ou connexe occulte, apparentée ou non à la première. Les moyens ou infrastructures dont le contribuable dispose à raison de l'activité déclarée peuvent être éventuellement utilisés pour
l'exercice de l'activité occulte. L'apparence donnée par l'exploitation régulière déclarée concourt à la dissimulation de l'activité occulte. Les bénéfices procédant de cette seule activité annexe ou
connexe occulte peuvent faire l'objet d'un rehaussement sans engagement d'une vérification de comptabilité lorsque cette activité est découverte en cours d'ESFP.
160
Exemples :
- agent général d'assurances qui, à l'occasion de ses visites relatives à cette activité auprès
de ses clients, effectue pour leur compte et contre rémunération des opérations occultes d'agent d'affaires ;
- garagiste réparateur de véhicules se livrant à un négoce de véhicules volés ;
- proxénétisme hôtelier : exploitation d'hôtel (déclarée) et proxénétisme (non déclaré).
c. Impôts et taxes concernés
170
La mesure s'applique à tous les impôts et taxes (impôt sur le revenu, taxe professionnelle,
TVA, etc.) afférents à l'activité occulte découverte ou à l'activité dont les conditions d'exercice ne sont pas déclarées.
En cas de découverte d'une activité occulte au cours de l'ESFP, le délai spécial de reprise de
dix ans prévu par
l'article 115 de
la loi n° 96-1181 du 30 décembre 1996 de finances pour 1997 (BOI-CF-PGR-10-70), peut être mis en œuvre.
d. Cas des défaillances déclaratives et des requalifications catégorielles
180
La simple défaillance déclarative ainsi que les requalifications catégorielles ne sont pas
assimilables à l'exercice d'une activité occulte ou à des conditions d'exercice non déclarées d'une activité, lorsque les contribuables ont commis, de bonne foi, une erreur.
Dans de telles circonstances, il ne saurait par ailleurs être considéré que les contribuables
masquent ou dissimulent la nature exacte de leurs revenus par un artifice susceptible de caractériser les conditions d'exercice non déclarées de leur activité.
2. Date de la découverte de l'activité occulte ou des conditions d'exercice non déclarées d'une activité
190
Les dispositions de
l'article L. 47 C du LPF sont applicables si les éléments concourant à la découverte de l'exercice d'une activité
occulte ou à la mise en évidence des conditions d'exercice non déclarées ont été recueillis au cours de l'ESFP.
Ces éléments doivent, en conséquence, être découverts ou mis en évidence dans le délai d'un an
prévu au troisième alinéa de l'article L. 12 du LPF, éventuellement prorogé des délais prévus aux quatrième, cinquième et
sixième alinéas de l'article L. 12 du LPF.
La faculté pour l'administration de proposer toutes les conséquences fiscales afférentes aux
revenus retirés de l'exercice de l'activité occulte, directement et dans le seul cadre de l'ESFP, est donc strictement limitée aux cas pour lesquels le service a effectivement découvert cette activité
au cours de l'ESFP.
200
S'agissant de la mise en évidence d'une activité occulte ou de conditions d'exercice non
déclarées d'une activité exercée au cours des années visées par l'ESFP, les dispositions de l'article L. 47 C du LPF
autorisent l'administration à en tirer toutes les conséquences fiscales sans être tenue d'engager une vérification de comptabilité.
A l'inverse, si la découverte d'une activité occulte résulte d'investigations et
d'informations obtenues avant la mise en œuvre d'un ESFP (vérifications antérieures, éléments tirés du droit de communication exercé antérieurement, etc.), les dispositions de l'article L. 47 C du LPF
ne trouveront pas à s'appliquer.
Dans cette hypothèse, il y aura lieu d'adresser un avis de vérification de comptabilité au
contribuable pour contrôler cette activité.
III. Modalités de contrôle des titulaires de bénéfices non commerciaux soumis au secret professionnel
210
Le législateur a harmonisé les obligations comptables de l'ensemble des titulaires de
bénéfices non commerciaux tout en veillant à concilier les pouvoirs légitimes de l'administration fiscale dans le cadre de la lutte contre la fraude fiscale avec la nécessaire préservation du secret
professionnel, notamment dans le domaine médical.
220
Le deuxième alinéa de
l'article 99 du CGI prévoit que l'ensemble des titulaires de bénéfices non commerciaux ont l'obligation de porter, sur le
livre-journal ou sur le document prévu au 4 de l'article 102 ter du CGI, l'identité déclarée par le client ainsi que la
date, le montant et la forme du versement des honoraires.
En pratique, cette obligation comptable concerne les titulaires de bénéfices non commerciaux
qui, sont soumis au secret professionnel en vertu des dispositions de l'article 226-13 du code pénal.
230
Corrélativement, afin de garantir le respect de la vie privée des personnes :
- l'article L. 13-0 A du LPF spécifie que les agents de
l'administration des impôts, lorsqu'ils exercent leur droit de contrôle, ne peuvent demander de renseignements sur la nature des prestations fournies par les personnes soumises au secret professionnel
;
- l'article L. 86
A du LPF prévoit la même interdiction concernant le recueil d'informations sur la nature des prestations dans le cadre de l'exercice du droit de communication, qu'il soit adhérent ou non d'une
association agréée (BOI-CF-COM-10-40 au II-A-2 § 130).
Le Conseil constitutionnel a validé ce dispositif en précisant notamment que les dispositions
de l'article L. 13-0 A du LPF « éclairées par les débats parlementaires à l'issue desquels elles ont été adoptées » ne portent pas atteinte au respect de la vie privée, le législateur ayant entendu
« délimiter strictement le champ des informations demandées, qui ne peuvent porter ni sur l'identité des clients, ni sur la nature des prestations fournies ».
A. Les obligations comptables des contribuables soumis au secret professionnel
1. La portée de ces obligations
240
Les mentions relatives à l'identité déclarée par le client, le montant, la date et la forme du
versement des honoraires doivent obligatoirement figurer :
- dans le livre-journal des recettes et des dépenses prévu à
l'article 99 du CGI, pour les contribuables soumis au régime de la déclaration contrôlée ;
- dans le document donnant le détail journalier des recettes professionnelles mentionné au 4
de l'article 102 ter du CGI, pour les contribuables bénéficiant du régime spécial.
250
Cette obligation s'impose à l'ensemble des contribuables titulaires de revenus non commerciaux
(personnes physiques, groupements et sociétés soumis à l'impôt sur le revenu) :
- quelle que soit l'activité exercée ;
- quel que soit le régime d'imposition ;
- que ces professionnels soient ou non soumis au secret professionnel en vertu des
dispositions de l'article 226-13 du code pénal ;
- qu'ils soient ou non adhérents d'une association agréée.
2. Les tolérances administratives
a. Concernant l'ensemble des titulaires de bénéfices non commerciaux
260
Les contribuables peuvent comptabiliser globalement en fin de journée leurs recettes d'un
montant unitaire inférieur à 76 €, à condition qu'elles aient fait l'objet d'un paiement en espèces et au comptant. Dans ce cas, il n'y a pas lieu de porter au regard de l'écriture globale l'identité
des différents clients. Celle-ci ne doit figurer que sur les pièces justificatives.
270
En ce qui concerne les honoraires payés par chèques, les seuls totaux de bordereaux de remise
en banque peuvent être comptabilisés.
280
Ces mesures sont applicables à l'ensemble des titulaires de bénéfices non commerciaux, quelle
que soit la profession exercée.
b. Concernant les titulaires de bénéfices non commerciaux soumis au secret professionnel
1° Dispense de la mention de l'identité des clients sur les documents comptables
290
Il est admis, pour les contribuables adhérents ou non d'une association agréée et soumis au
secret professionnel en vertu des dispositions de l'article 226-13 du code pénal (membres du corps médical, experts-comptables, avocats,
etc.) que le livre-journal, ou le document prévu au 4 de l'article 102 ter du CGI, comporte, aux lieu et place de
l'identité des clients :
- soit une référence à un document annexe permettant de retrouver l'identité du client, à la
condition que l'administration ait accès à ce document ;
- soit le nom du client, dans la mesure où son identité complète (nom, prénom usuel et
adresse) figure dans un fichier couvert par le secret professionnel.
300
Le caractère régulier et sincère des documents comptables n'est pas remis en cause du seul
fait que le document comportant l'identité complète des clients n'est pas présenté au vérificateur, à la condition expresse que le contribuable lui fournisse ces informations sur simple demande.
2° Médecins conventionnés pratiquant les honoraires du secteur I de la convention nationale médicale
310
L'administration admet pour ces praticiens que le livre-journal soit constitué, pour la partie
de l'activité couverte par la convention, par les relevés individuels de praticiens (SNIR) établis par les organismes de sécurité sociale en application des dispositions de
l'article L. 97 du LPF et de l'article R*.
97-1 du LPF. Ces relevés ne mentionnent pas les noms des assurés.
320
Cette mesure ne s'applique qu'aux médecins conventionnés qui n'ont pas adhéré à une
association agréée.
B. Les modalités de mise en œuvre du droit de vérification
1. La vérification de la comptabilité des contribuables soumis au secret professionnel
330
Les données relatives à l'identité des clients comptent désormais au nombre des mentions
obligatoires qui, sous réserve des tolérances administratives, doivent figurer dans la comptabilité des titulaires de revenus non commerciaux.
340
Bien entendu, dans l'hypothèse où les documents comptables contiendraient, outre l'identité
du client, des informations relatives à la nature des prestations fournies, ces dernières mentions devront être occultées afin de ne pas porter atteinte au secret de la vie privée des personnes.
2. Les limites apportées au pouvoir de contrôle de l'administration
a. Les demandes d'information ne peuvent porter ni sur l'identité des clients, ni sur la nature des prestations fournies
350
Afin de garantir strictement le respect du secret de la vie privée,
l'article L. 13-0 A du LPF, qui vise expressément les contribuables dépositaires du secret professionnel, fixe strictement les limites du champ des informations
susceptibles d'être requises par les agents de l'administration. Il précise en effet que, si les agents de l'administration peuvent demander toutes informations relatives au montant, à la date et à la
forme des versements afférents aux recettes de toute nature perçues, leurs interrogations ne peuvent porter sur la nature de la prestation.
360
En pratique, les vérificateurs ne peuvent donc pas solliciter de renseignements visant
notamment à :
- s'assurer de l'exactitude de l'identité du client, telle que ce dernier l'a indiquée au
prestataire ;
- connaître la nature de la prestation fournie par le contribuable vérifié.
b. Le contenu des pièces de procédure
370
Pour satisfaire aux exigences des dispositions de
l'article L. 57 du LPF et de la jurisprudence du Conseil d'État en matière de motivation des rappels, il peut être
nécessaire de faire figurer, dans la proposition de rectification ou dans un tableau annexe à celle-ci, certaines des informations nominatives recueillies au cours de la vérification.
380
Ces dernières ne devront toutefois figurer dans la proposition de rectification que sous une
forme abrégée lorsque le contribuable vérifié est dépositaire du secret professionnel (initiales des noms et prénoms).
390
Il est en outre rappelé que les tableaux issus du relevé passif des données nominatives
contenues dans la comptabilité et les documents annexes présentés au vérificateur ne peuvent faire l'objet ni d'une constitution de fichiers, ni d'un quelconque retraitement.
IV. Procédure de contrôle spécifique en matière de TVA pour les redevables soumis au régime simplifié d'imposition
400
Les dispositions de
l'article L. 16 D du LPF prévoient une procédure de contrôle spécifique en matière de TVA, réservée aux redevables
soumis au régime simplifié d'imposition (RSI). L'engagement du contrôle n'est pas lié à une obligation déclarative, contrairement aux règles de procédure de contrôle fiscal externe qui relèvent de
l'article L. 13 du LPF. Il peut donc être effectué avant l'expiration du délai de dépôt de la déclaration annuelle n° 3517-S-SD CA12 / CA 12 E (CERFA n°
11417), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires".
410
S'il est constaté l'existence d'au moins une facture fictive ou de
complaisance au sens du 4 de l'article 283 du CGI, le redevable se trouve placé d'office sous le régime du réel normal
d'imposition pour l'exercice au cours duquel la facturation a été établie.
A. Présentation de la procédure de contrôle
1. Champ d'application de la procédure
a. Entreprises concernées
420
La procédure de contrôle concerne toutes les entreprises qui se déclarent assujetties à la
TVA selon le régime du RSI lors de leur création et celles qui y sont déjà soumises.
430
Elle s'applique également aux entreprises dont l'activité n'a pas été déclarée et que des
recoupements conduisent à placer sous ce régime.
b. Impôts visés
440
L'article L. 16
D du LPF vise les redevables de la taxe sur la valeur ajoutée. Le contrôle est donc limité à l'ensemble des opérations soumises à cette taxe et aux autres taxes sur le chiffre d'affaires (taxes
spéciales et taxes assimilées).
c. Période vérifiée
450
Le contrôle de
l'article L. 16 D du LPF peut être engagé à compter du début du deuxième mois suivant la réalisation ou la facturation
des opérations par le redevable, indépendamment de toute échéance déclarative.
Le contrôle est réputé engagé à la date d'envoi de l'avis de vérification.
Ainsi, le contrôle selon l'article L. 16 D du LPF d'un redevable soumis au RSI peut
concerner l'ensemble de la période non prescrite jusqu'à l'avant dernier mois qui précède celui de l'envoi de l'avis de vérification.
d. Opérations soumises à contrôle
460
L'article L. 16
D du LPF permet de contrôler les « opérations réalisées ou facturées ».
470
Sont concernées l'ensemble des opérations de livraison de biens ou de prestation de services
dont la réalisation traduit l'exercice d'une activité de quelque nature que ce soit (industrielle, commerciale, non commerciale, artisanale, agricole ou civile, si elle est soumise à la TVA), déclarée
ou non.
Sont également concernées les opérations fictives ayant fait l'objet de facturation, qui ne
correspondent pas à la livraison d'un bien ou à l'exécution d'une prestation de services ou correspondent à une opération autre que celle mentionnée sur la facture.
e. Les investigations en cours de contrôle
480
Elles sont de même nature que celles effectuées lors d'une vérification de comptabilité.
Le vérificateur a accès à l'ensemble des documents comptables nécessaires au contrôle des
opérations soumises à la TVA, visées dans l'avis de vérification.
f. Les droits et garanties du contribuable
490
Le contrôle prévu à
l'article L. 16 D du LPF constitue une procédure de contrôle externe. L'ensemble des droits et garanties du contribuable
visés aux articles L. 47 et suivants du LPF s'appliquent comme en matière de vérification générale :
- LPF, art. L.
47 : information du contribuable par l'envoi d'un avis de vérification et de la « charte des droits et obligations du contribuable vérifié », information sur la possibilité de se faire assister
d'un conseil, possibilité de contrôle inopiné ;
- LPF, art. L.
47 A : dispositions relatives au contrôle informatisé ;
- LPF, art. L.
47 B : dispositions relatives à l'examen des comptes mixtes ;
- LPF, art. L.
48 : information sur les conséquences financières des rappels ;
- LPF, art. L.
49 : information sur le résultat du contrôle, même en l'absence de rappel ;
- LPF, art. L.
51 : impossibilité de procéder à un nouveau contrôle. Cependant, la combinaison de cet article avec l'article L. 176 du
LPF, qui fixe le délai de reprise en matière de TVA, permet à l'administration de contrôler la TVA de la période écoulée depuis la clôture du dernier exercice jusqu'au jour du contrôle et de
reprendre au cours d'une vérification générale ultérieure, le contrôle de cette période avec celui de l'exercice auquel elle se rattache ;
- LPF, art. L.
52 : limitation à trois mois de la durée des opérations sur place. Les seuils à prendre en compte pour l'application de l'article L. 52 du LPF sont fixées par les dispositions de
l'article 302 septies A du CGI.
D'une manière générale, les droits et garanties rappelés par la « charte des droits et
obligations du contribuable vérifié » sont applicables au contrôle prévu par l'article L. 16 D du LPF, notamment le débat oral et contradictoire et la possibilité du recours hiérarchique.
500
La procédure de régularisation prévue par l'article L. 62 du
LPF (BOI-CF-IOR-20-10) n'est pas applicable aux rappels issus d'un contrôle selon
l'article L. 16 D du LPF dans la mesure où ceux-ci ne peuvent résulter que du rétablissement d'une obligation
déclarative au réel normal non respectée.
2. Existence d'une fausse facturation
510
L'article L. 16
D du LPF prévoit que, s'il est constaté l'existence d'au moins une facture fictive ou de complaisance au sens du 4 de
l'article 283 du CGI, le redevable se trouve placé d'office sous le régime du réel normal d'imposition pour l'exercice au cours
duquel la facturation a été établie par lui-même ou un fournisseur.
520
Selon le 4 de
l'article 283 du CGI, lorsque la facture ne correspond pas à la livraison d'une marchandise ou à l'exécution d'une prestation
de services ou fait état d'un prix qui ne doit pas être acquitté effectivement par l'acheteur, la taxe est due par la personne qui l'a facturée.
530
Se trouve ainsi assujettie au régime du réel normal l'entreprise directement impliquée dans
la fausse facturation, qu'elle soit émettrice ou destinataire d'au moins une facture de cette nature, au titre de la période d'émission de la facture.
540
La démonstration de l'existence de cette facturation peut résulter aussi bien des
investigations menées sur place au cours du contrôle, que d'informations recueillies éventuellement avant l'engagement de celui-ci dans le cadre d'autres procédures (droit de communication, procédure
de visite et de saisie visée par l'article L. 16 B du LPF, vérification de comptabilité d'un tiers, etc).
B. Conséquences des constatations opérées lors d'un contrôle
550
Les conséquences sur le régime TVA applicable à l'entreprise et corrélativement sur les
rappels que le service peut proposer dépendent des constatations opérées sur place, qui permettent de maintenir ou pas l'entreprise sous le régime du RSI en matière de TVA.
1. L'entreprise est maintenue au régime du RSI
560
En l'absence de factures répondant aux critères définis au 4 de
l'article 283 du CGI, l'entreprise qui ne franchit pas les seuils du RSI est maintenue sous ce régime. Aucun rappel n'est
effectué à ce stade et un avis d'absence de rectification est adressé au contribuable. Cet avis sera annoté des éventuelles anomalies constatées au cours du contrôle, dont l'entreprise devra tenir
compte lors du dépôt de sa prochaine déclaration de régularisation n° 3517-S-SD CA12 / CA 12 E (CERFA n° 11417), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires".
570
Pour l'appréciation du franchissement des seuils, il y a lieu de faire application des
dispositions prévues par l'article 302 septies A du CGI.
2. L'entreprise est placée sous le régime du réel normal
580
Deux situations conduisent à placer l'entreprise sous le régime du réel normal :
- elle a délivré ou reçu au moins une facture répondant aux critères définis au 4 de
l'article 283 du CGI. Elle est assujettie rétroactivement au régime du réel normal à compter du début de l'année ou, lorsque
l'exercice ne correspond pas à l'année civile, à compter du début de la période au titre de laquelle la facture a été délivrée ou reçue ;
- elle a franchi les seuils du RSI mentionnés à
l'article 302 septies A du CGI et dans les conditions définies à cet article. Elle est assujettie rétroactivement au
réel normal à compter du début de l'année ou lorsque l'exercice ne correspond pas à l'année civile, à compter du début de la période au titre de laquelle les seuils ont été dépassés.
L'exclusion du régime du RSI ne concerne que le régime d'imposition à la TVA.
590
Les rappels de la TVA sont effectués suivant la procédure de taxation d'office, sans mise en
demeure, en vertu des dispositions de l'article L. 66 du LPF.
Cette procédure s'applique même si les obligations relatives au RSI ont été respectées
(versement d'acomptes, dépôt de la déclaration de régularisation n° 3517-S-SD CA12 / CA 12 E [CERFA n° 11417], disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires").
600
Lorsque la vérification concerne la période en cours, l'entreprise placée sous le régime du
réel normal pour la période vérifiée est tenue au dépôt des déclarations mensuelles n° 3310-CA3-SD (CERFA n° 10963), disponible en ligne sur le site
www.impots.gouv.fr, à la rubrique
"Recherche de formulaires", pour le reste de l'exercice. | Bulletin officiel des finances publiques - impôts | BOI-CF-IOR-60-10 | https://bofip.impots.gouv.fr/bofip/1093-PGP.html/identifiant=BOI-CF-IOR-60-10-20150902 | 2015-09-02 00:00:00 | 9f3bb05d2356d8ad77fe7dbe6ad000fc883dccdbbf6c990c64692b6808874ce0 | [
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] |
Les commentaires exprimés dans ce document, qui ont été déplacés au
BOI-RFPI-BASE-30-20, sont retirés à compter de la date de publication de la présente version.
Pour prendre connaissance des commentaires antérieurs, il convient de consulter
la version précédente dans l'onglet "Versions".
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 ne vigueur à une date donnée. | Bulletin officiel des finances publiques - impôts | BOI-RFPI-BASE-30-20-10 | https://bofip.impots.gouv.fr/bofip/1134-PGP.html/identifiant=BOI-RFPI-BASE-30-20-10-20170901 | 2017-09-01 00:00:00 | b1f168526ba90e18a64bf7f786dd425d9996b31091c573b192408ce19b34b5ab | [
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1
L'article 302
septies A ter A du code général des impôts (CGI) a instauré, pour les entreprises relevant de l'impôt sur le revenu et soumises de plein droit ou sur option au régime simplifié d'imposition, un
régime optionnel « super-simplifié ».
Il prévoit notamment que les dépenses relatives aux frais généraux qui sont payées à échéances
régulières et dont la périodicité n'excède pas un an sont comptabilisées et déduites au titre de l'exercice au cours duquel elles sont payées.
En conséquence, la faculté de déduire certaines charges au titre de l'exercice de leur paiement
sera réservée aux seuls contribuables placés sous le régime simplifié d'imposition et qui ont opté pour la comptabilité super-simplifiée prévue à
l'article 302 septies A ter A du CGI.
I. Dépenses concernées
10
L'article 302
septies A ter A du CGI vise les dépenses relatives aux frais généraux qui sont payées à échéances régulières et dont la périodicité n'excède pas un an.
La référence aux frais généraux exclut de la mesure les achats de matières et de marchandises, les
immobilisations, les amortissements et les provisions ;
Sont également concernées les dépenses à caractère répétitif dont la périodicité est régulière et
identique. Il s'agit en particulier des dépenses afférentes aux loyers, primes d'assurances, abonnements (revues, EDF, etc.), contrats d'entretien, frais financiers, etc.
Par ailleurs, ces dépenses doivent rester stables dans la nature et l'étendue de leur objet. C'est
ainsi, par exemple, que ne peuvent bénéficier de la mesure les versements de dépenses exceptionnelles ou correspondant à une prestation non répétitive ou dont l'étendue est différente de celle du
contrat principal (loyer correspondant à un local supplémentaire utilisé pendant une durée limitée par exemple.
II. Conséquences de l'option pour la tenue d'une comptabilité super-simplifiée
20
Il est rappelé que le principe comptable de spécialisation des exercices a pour conséquence le
rattachement à un exercice de toutes les charges le concernant et conduit à porter à un compte de régularisation le coût des prestations ne se rattachant pas à cet exercice.
Désormais, les contribuables qui optent pour la comptabilité super-simplifiée devront enregistrer
leurs charges à caractère répétitif et dont la périodicité n'excède pas un an (voir plus haut) au titre de l'exercice en cours lors de leur paiement, nonobstant le fait qu'une fraction de ces charges
concerne un autre exercice.
30
A. Impôt sur le revenu.
Les règles énoncées à
l'article 302 septies A ter A du CGI définissent les règles comptables à utiliser pour la détermination du
résultat fiscal. Aucun retraitement n'est donc à opérer pour la déduction des charges en cause sur la déclaration fiscale.
À cet égard, le passage de la comptabilité traditionnelle à la comptabilité super-simplifiée et
inversement ne peut conduire ni à la double déduction ni à l'absence de déduction d'une charge.
Cette situation est illustrée dans les exemples qui figurent ci-après.
40
B. Taxe sur la valeur ajoutée.
Le rattachement des charges à l'exercice en cours au moment de leur paiement n'a pas d'incidence
sur les principes qui régissent la taxe sur la valeur ajoutée.
Remarque : Sur les obligations des commerçants soumis au régime
réel simplifié, voir le tableau synoptique au BOI-ANNX-000124.
III. Exemples de rattachement des charges à un exercice, en cas de passage de la comptabilité traditionnelle à la
comptabilité super-simplifiée
50
Exemple n° 1 : Charge payée d'avance
Hypothèse : Une entreprise dont l'exercice coïncide avec l'année civile souscrit et règle d'avance
le 1er avril de l'exercice N une prime d'assurance de 12 000 euros qui couvre la période s'étendant du 1er avril de l'année au 31 mars de l'année suivante. L'entreprise opte pour la comptabilité
super-simplifiée au titre des exercices N+ 1 et N+2 ; il est supposé que la prime n'augmente pas.
- - - - : comptabilité super-simplifiée
Solution : la charge, au titre de la prime d'assurance, sera comptabilisée de la façon suivante.
Au 01/01 :
Reprise de la charge constatée d'avance
Au 01/04 :
Frais généraux
Au 31/12 :
Charge constatée d'avance
Total de la
charge de l'exercice
Exercice N
-
12000
-3000
9000
Exercice N+1
3000
12000
-
15000
Exercice N+2
-
12000
-
12000
Exercice N+3
-
12000
-3000
9000
Ainsi pour une période de 45 mois (du 01/04/N au 31/12/N+3) l'entreprise a enregistré en
comptabilité une charge globale de 45 000 euros.
Le résultat fiscal est déterminé directement par application des règles comptables. Le changement
de mode de comptabilisation ne conduit ni à une double déduction, ni à l'absence de déduction d'une fraction des primes.
60
Exemple n° 2 : charge payée à terme
Hypothèse : Une entreprise dont l'exercice coïncide avec l'année civile règle à terme le 31 mars
au titre d'une police d'assurance souscrite le 01/04/N une prime de 12 000 euros qui couvre la période s'étendant du 1er avril de l'exercice précédent au 31 mars de l'exercice en cours. L'entreprise
opte pour la comptabilité super-simplifiée au titre des exercices N-1 et N-2. Il est supposé que la prime n'augmente pas.
- - - - : comptabilité super-simplifiée
Solution : la charge, au titre de la prime d'assurance, sera comptabilisée de la façon suivante.
Au 01/01 :
reprise de la charge à payer
Au 01/04 :
Frais généraux
Au 31/12 :
Charge à payer
Total de la
charge de l'exercice
Exercice N
-
-
9000
9000
Exercice N+1
-9000
12000
-
3000
Exercice N+2
-
12000
-
12000
Exercice N+3
-
12000
9000
21000
L'entreprise a enregistré une charge globale de 45 000 euros pour une période de 45 mois (du
01/04/ N au 31/12/N+3).
Le résultat fiscal est déterminé directement par application des règles comptables. Le changement
de système de comptabilisation n'entraîne ni double déduction, ni absence de déduction d'une charge. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-10-30-20 | https://bofip.impots.gouv.fr/bofip/1208-PGP.html/identifiant=BOI-BIC-CHG-10-30-20-20141006 | 2014-10-06 00:00:00 | a63ced81bef19a1e618fb1aa40a3cd969dad977924f58a77f57f533d79251724 | [
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] |
1
Des règles de comptabilisation et d'évaluation des opérations relatives aux plans d'options
d'achat d'actions et aux plans d'attribution d'actions gratuites existantes ont été définies par le Comité de la réglementation comptable (CRC) dans son
règlement n° 2008-15 du 4 décembre 2008 homologué par un
arrêté interministériel du 29
décembre 2008.
(10)
I. Règles comptables applicables depuis 2008
20
Avant l'adoption du
règlement du CRC n° 2008-15 du 4 décembre 2008, le plan comptable
général ne prévoyait pas de règle imposant la comptabilisation systématique d'une charge en cas de remise d'actions aux employés d'une société dans le cadre de plans d'attribution d'actions gratuites
ou de plans d'options d'achat d'actions. Désormais, la société a l'obligation d'enregistrer une provision dès la décision d'attribution d'actions gratuites existantes ou d'options d'achat d'actions.
Remarque : Le terme « employés » désigne les bénéficiaires du plan d'attribution
gratuite ou d'option d'achat d'actions : les salariés et mandataires sociaux (code de commerce [C. com.], art. L. 225-179 et
suivants et C. com., art. L. 225-197-1).
En revanche, lorsque l'attribution porte sur des actions gratuites à émettre ou des options de
souscription d'actions, la société n'étant exposée à aucune sortie de ressources, aucune provision ne doit être comptabilisée.
30
L'attribution des actions étant toujours subordonnée à une contrepartie passée, présente ou
future qui a été, est ou sera fournie par l'employé, le montant de la provision est déterminé en fonction des services déjà rendus par l'employé.
Ainsi, lorsque l'attribution des actions ou des options d'achat n'est pas subordonnée au fait
que l'employé reste au service de la société pendant une période future déterminée, la contrepartie a déjà été fournie. Dans ce cas, la provision comptabilisée à la suite de la décision d'attribution
couvre la totalité de la sortie de ressources évaluée à la clôture de l'exercice.
Lorsque l'attribution est au contraire subordonnée au fait que l'employé reste au service de
la société pendant une période future déterminée, une contrepartie demeure à fournir qui diminue progressivement au fur et à mesure que les services sont rendus. La comptabilisation de la provision
est alors étalée linéairement sur cette période.
40
La provision comptabilisée à chaque clôture évolue en fonction du coût probable d'achat des
actions et du nombre d'actions devant être attribuées compte tenu des critères d'attribution, tels que des critères liés à la présence ou à la performance.
50
Que la provision fasse ou non l'objet d'une comptabilisation étalée, son montant est évalué à
la clôture de l'exercice comme le produit du coût des actions par le nombre d'actions qui devrait être attribué compte tenu des dispositions du plan d'attribution.
Le coût des actions doit être déterminé sur le plan comptable comme suit (n° 4 de l'annexe au
règlement du CRC n° 2008-15 du 4 décembre 2008) :
- lorsque les actions ont déjà été acquises par la société, le coût des actions correspond à
leur coût d'entrée à la date de leur affectation au plan d'attribution, minoré du prix d'exercice à acquitter par les employés pour les options d'achat et de l'éventuel prix symbolique pour les
attributions d'actions gratuites existantes. Lorsque les actions sont affectées au service du plan dès leur acquisition, le coût d'entrée s'entend du coût d'achat des actions, comprenant, le cas
échéant, les éventuelles primes d'options payées pour racheter ces actions. Lorsque les actions sont affectées au plan postérieurement à leur acquisition, le coût d'entrée s'entend de la valeur nette
comptable des actions à la date de leur affectation au plan ;
- lorsque les actions ne sont pas encore acquises à la clôture de l'exercice, le coût des
actions correspond à leur coût d'achat à cette date, c'est-à-dire au cours de l'action à la clôture de l'exercice en cas d'action cotée ou à sa valeur estimée à cette date en l'absence de cotation.
La détermination du nombre d'actions résulte d'une appréciation à chaque cas d'espèce, mais
qui doit procéder d'une analyse à la clôture de l'exercice d'éléments objectifs, tels que :
- la valeur des actions à la clôture de l'exercice qui détermine, pour les plans d'options
d'achat d'actions, l'intérêt des employés à lever leur option compte tenu du prix d'exercice qu'ils auront à acquitter ;
- la satisfaction des conditions de présence en fonction de la rotation du personnel et des
conditions de performance éventuellement prévues par le plan d'attribution gratuite d'actions ou d'options d'achat d'actions.
60
Cas particulier des plans de groupe.
Lorsque les actions d'une société sont attribuées au personnel d'une société liée (au sens de
l'article L. 225-197-2 du code de commerce et de l'article
L. 225-180 du code de commerce) -filiale, sœur ou mère- cette dernière doit constater un passif, dans les conditions citées au I § 20 à 50, lorsqu'il
existe une convention de refacturation liant la société attributrice des actions et sa filiale, sœur ou mère.
70
Le
règlement du CRC n° 2008-15 du 4 décembre 2008 prévoit également la
création d'un sous-compte dédié permettant de suivre les actions affectées aux plans d'attribution d'actions gratuites et aux plans d'options d'achat d'actions : le sous-compte 502-1 « Actions
destinées à être attribuées aux employés et affectées à des plans déterminés ». Les actions sont inscrites dans ce sous-compte à leur coût d'entrée et ne font l'objet d'aucune dépréciation à compter
de leur date d'inscription dans ce sous-compte en fonction de leur valeur de marché. Le nombre d'actions inscrites dans ce sous-compte doit être cohérent avec les hypothèses retenues pour l'évaluation
de la provision. Par ailleurs, tout reclassement des actions propres d'un compte ou sous-compte à un autre compte ou sous-compte, tel que le reclassement du sous-compte 502-1 « Actions destinées à
être attribuées aux employés et affectées à des plans déterminés » au sous-compte 502-2 « Actions disponibles pour être attribuées aux employés ou pour la régularisation du cours de bourse », est
effectué à la valeur nette comptable des actions à la date du reclassement.
II. Traitement fiscal
80
Conformément aux dispositions du 5° du 1 de
l'article 39 du code général des impôts, les provisions constituées en application de ces règles comptables seront déductibles
du bénéfice imposable sous réserve que la charge correspondant aux moins-values futures résultant soit de l'attribution d'actions gratuites aux employés de l'entreprise en application de
l'article L. 225-197-1 du code de commerce, l'article L.
225-197-2 du code de commerce et l'article L. 225-197-3 du code de commerce, soit de la levée d'options d'achat d'actions
consenties aux employés en application de l'article L. 225-179 du code de commerce, soit rendue probable par des événements en
cours à la clôture de l'exercice et estimée de manière nettement précise.
90
La provision prévue par les règles comptables exposées au
I § 20 et suivants ne pourra être admise en déduction qu'à compter de l'exercice au cours duquel l'entreprise s'est engagée à attribuer gratuitement des
actions existantes ou des options d'achat d'actions. Lorsque l'assemblée générale extraordinaire n'a pas précisé dans sa décision d'attribution d'actions gratuites la nature des actions qui seront
remises aux employés (actions existantes ou actions à émettre), les événements suivants pourront néanmoins être considérés comme conférant un caractère probable à la moins-value : l'existence d'une
communication des dirigeants sur la nature des actions qui seront remises ou la pratique antérieure de l'entreprise laquelle peut, par exemple, consister à éviter la dilution des actionnaires
existants.
100
La moins-value future sera considérée comme estimée de manière suffisamment précise si elle
est évaluée conformément aux règles comptables du I § 50.
110
Cas particulier des plans de groupe.
Lorsque dans le cadre d'un plan mondial
(BOI-RSA-ES-20-20-10-20 au II § 380 et suivants), il existe une convention de refacturation, les provisions comptabilisées par la société
liée employant le personnel bénéficiaire (filiale, sœur ou mère), dans les conditions édictées par le
règlement du CRC n° 2008-15 du 4 décembre 2008, pour tenir compte de
la charge ou moins-value refacturée, sont admises en déduction de son bénéfice imposable dès lors qu'elles respectent les conditions générales de déductibilité des provisions : ces provisions doivent
ainsi se rapporter aux seules charges et moins-values relatives à l'attribution d'actions ou d'options d'achat au personnel de cette société liée (BOI-BIC-PTP-20-70-10
au III-A § 70 et suivants).
S'agissant de la société qui attribue des actions gratuites ou des options d'achat, celle-ci
peut déduire de son bénéfice imposable les provisions comptabilisées :
- à raison de son propre personnel bénéficiaire ;
- ainsi que celles constatées à raison du personnel salarié de sociétés ou groupements qui lui
sont liés au sens de l'article L. 225-197-2 du code de commerce sous réserve que la convention de refacturation des charges et
moins-values afférentes à l'attribution d'actions ou d'options d'achat au personnel de la société liée entraîne la comptabilisation de produits à recevoir de même montant que la provision
correspondant aux attributions d'actions gratuites ou d'options d'achat attribuées aux bénéficiaires de sociétés liées.
Les précisions de l'alinéa précédent ne concernent que les provisions constatées à
compter du 10 juin 2014.
Par conséquent, lorsque les entreprises ont comptabilisé à la fois des provisions
déductibles et d'autres non déductibles lors de leur constitution, le traitement fiscal de la reprise de ces provisions doit varier en fonction du caractère déductible ou non déductible des provisions
initialement constituées.
S'il n'est pas possible d'identifier précisément les provisions réintégrées, les
reprises de provisions pour attribution d'actions gratuites à du personnel salarié de sociétés ou groupements liés seront imputées, en priorité, sur les provisions les plus anciennes. En pratique,
dans ce cas, les reprises ne seront donc pas imposées jusqu'à épuisement des provisions non admises en déduction lors de leur constitution.
La provision constituée par la société liée -filiale, sœur ou mère- devra être déterminée
suivant les mêmes modalités que celles prévues pour une société attribuant ses propres titres : étalement, le cas échéant, de la provision (cf. I § 30), évaluation du coût
refacturé en fonction du coût des actions de la société attributrice (cf. I § 50). Toutefois, lorsque la société attributrice des actions ou des options d'achat est une société
cotée étrangère dont la législation n'exige pas un suivi particulier des achats et des ventes de ses propres titres et que le volume d'actions rachetées excède celui nécessaire pour couvrir le nombre
d'actions à attribuer estimé à la clôture de l'exercice dans le cadre du plan de groupe, le coût d'achat des actions par la société attributrice pourra être déterminé à partir des actions qu'elle a
déjà rachetées :
- en retenant le prix moyen payé par la société attributrice pour racheter ses propres titres
au cours du mois de clôture de l'exercice de comptabilisation de la provision et en l'absence de rachat d'actions suffisant pendant ce mois pour couvrir le nombre d'actions qui devrait être attribué
dans le cadre du plan de groupe, au cours du mois immédiatement précédent et, le cas échéant, des mois antérieurs jusqu'à ce que ce nombre d'actions soit atteint ;
- puis en affectant à la société liée française les titres ainsi retenus pour déterminer le
prix moyen de rachat, en fonction du rapport existant entre le nombre d'options ou d'actions dont l'attribution aux salariés de cette société française est estimée à la clôture de l'exercice et le
nombre total d'options ou d'actions dont l'attribution au niveau du groupe est estimée à cette même date.
120
Le reclassement de ses propres actions par une société d'un compte ou sous-compte à un autre
compte ou sous-compte, tel que prévu par le règlement du CRC n° 2008-15
du 4 décembre 2008, n'a pas d'impact sur le plan fiscal dans la mesure où ces transferts sont effectués à la valeur comptable (cf. I § 70). Comme pour les cessions de titres
du portefeuille (BOI-BIC-PVMV-30-30-10 au II-A § 80 et suiv.), les transferts d'actions du compte 502-2 (« Actions disponibles pour être
attribuées aux employés ou pour la régularisation du cours de bourse ») ou d'un compte d'autres immobilisations financières au compte 502-1 (« Actions destinées à être attribuées aux employés et
affectées à des plans déterminés ») ou inversement sont réputés porter en priorité sur les actions acquises à la date la plus ancienne.
130
Sur le plan comptable, la valeur des actions à la date de leur affectation aux plans
d'attribution d'actions gratuites et aux plans d'options d'achat d'actions (actions classées dans le sous-compte dédié 502-1) est figée quelle que soit leur valeur ultérieure. Autrement dit, aucune
dépréciation complémentaire ou aucune reprise des dépréciations constatées à la date de transfert au sous-compte 502-1 ne peut être comptabilisée tant que les actions sont inscrites à ce sous-compte.
Sur le plan fiscal, le même traitement doit être opéré.
(140)
150
Exemple 1 : Cas où des services futurs doivent être fournis par les employés.
1) En N.
Annonce d'un plan de 1 000 actions devant être rachetées sur le marché pour être attribuées
gratuitement en N+3 au terme d'une période d'acquisition de 4 ans à l'issue de laquelle les employés doivent être présents dans l'entreprise.
Cours de bourse à la clôture : 10.
Nombre d'actions devant être attribuées, estimé par la société compte tenu de la rotation du
personnel constaté par le passé (appréciation de la condition de présence) : 900.
Évaluation de l'obligation totale : 900 x 10 = 9 000.
Compte tenu d'une période d'acquisition de 4 ans au terme de laquelle les employés doivent être
présents, la provision doit être étalée sur cette durée de 4 ans.
Provision comptabilisée à la clôture de l'exercice : 9 000 / 4 (durée de 4 ans) = 2 250.
Pas de retraitement extra-comptable : cette dotation aux provisions est admise en déduction du
bénéfice imposable de l'entreprise.
2) En N+1.
Achat par l'entreprise de 1 000 actions à un cours de 20. L'entreprise estime que 950 actions
seront effectivement attribuées du fait de la rotation du personnel.
Les 1 000 actions sont inscrites à l'actif pour une valeur de 20 000 (1 000 x 20).
Parmi ces 1 000 actions, 950 sont isolées dans le sous-compte 502-1 « Actions destinées à être
attribuées aux employés et affectées à des plans déterminés » pour un montant de 19 000 (950 x 20).
Évaluation de l'obligation totale : 950 x 20 = 19 000.
Dotation aux provisions comptabilisée à la clôture de l'exercice : (19 000 x 1/2, correspondant
aux 2 années écoulées sur les 4 ) - 2 250 (provision déjà comptabilisée à la clôture de l'exercice N) = 7 250.
Pas de retraitement extra-comptable : cette dotation aux provisions est admise en déduction du
bénéfice imposable de l'entreprise.
3) En N+2.
Le cours de l'action chute à 10. L'entreprise estime que 800 actions seront effectivement
attribuées du fait de la rotation du personnel.
Le poste d'actif dédié aux actions propres destinées à être attribuées gratuitement (sous-compte
502-1) est réduit de manière à ne plus contenir que 800 actions valorisées à leur cours d'achat, soit 800 x 20 = 16 000. Aucune provision pour dépréciation n'est comptabilisée.
Les 150 autres actions sont reclassées au sous-compte 502-2 « Actions disponibles pour être
attribuées aux employés ou pour la régularisation du cours de bourse » à leur cours d'achat. Une dépréciation est toutefois comptabilisée sur la base du cours de bourse, pour les 200 actions inscrites
au sous-compte 502-2, soit une dépréciation égale à 2 000 [200 x (20 -10)].
Évaluation de l'obligation totale = 800 x 20 = 16 000.
Dotation aux provisions comptabilisée à la clôture de l'exercice : (16 000 x 3/4, correspondant
aux trois années écoulées sur 4) - 2 250 (provision déjà comptabilisée à la clôture de l'exercice N) - 7 250 (provision déjà comptabilisée à la clôture de l'exercice N+1) = 2 500.
Pas de retraitement extra-comptable : cette dotation aux provisions est admise en déduction du
bénéfice imposable de l'entreprise. Il en est de même de la dépréciation comptabilisée à raison des actions inscrites au sous-compte 502-2, soit 2 000 [1 500 + 500] (cette dépréciation suit le régime
des moins-values à court terme s'agissant de titres de placement).
4) En N+3.
Le cours de l'action remonte à 18.
900 actions seront effectivement attribuées au personnel à la fin d'année.
100 actions inscrites au sous-compte 502-2 sont reclassées dans le sous-compte 502-1 dédié aux
actions propres destinées à être attribuées gratuitement. Ce reclassement est opéré à la valeur nette comptable des actions à leur date de reclassement, soit 1 800 (18 x 100). A cet égard, il est
précisé que la provision pour dépréciation sur la totalité des actions inscrites au compte 502-2 doit avoir été réajustée préalablement pour tenir compte de la hausse du cours de l'action en N+3, soit
une reprise de la provision pour dépréciation de 1 600 [200 x (18 - 10)].
Le sous-compte 502-1 contient ainsi 900 actions pour un montant total de 17 800 (800 actions
valorisées à leur coût d'achat de 20 et 100 actions valorisées à leur valeur nette comptable de 18 à la date de leur reclassement).
Charge comptabilisée à la clôture de l'exercice correspondant à la moins-value réelle = 17 800.
Reprise de la provision = + 12 000 (2 250 + 7 250 + 2 500) et de la provision pour dépréciation
sur les 100 actions inscrites au cours de l'année au sous-compte 502-1, soit 200 [100 x (20 -18)].
Pas de retraitement extra-comptable : la moins-value constatée est déductible et les reprises de
la provision et de la provision pour dépréciation sont imposables.
160
Exemple 2 : Cas où les employés ont déjà fourni les services à la date de la
décision d'attribution.
Les hypothèses de l'exemple 1 au II § 150 sont reprises mais il est considéré
cette fois que l'attribution des actions gratuites n'est soumise à aucune condition de présence des employés au terme de la période d'acquisition, conduisant ainsi à figer le nombre de bénéficiaires à
1 000 (la rotation du personnel n'ayant plus d'incidence sur ce nombre dès lors que l'attribution n'est plus conditionnée à la présence des salariés).
1) En N.
Cours de bourse à la clôture : 10.
Évaluation de l'obligation totale : 10 x 1 000 = 10 000.
L'attribution des actions gratuites n'étant pas subordonnée au fait que l'attributaire reste au
service de la société pendant la période d'acquisition, la contrepartie attendue de ce dernier a déjà été fournie. En conséquence, la provision comptabilisée à la clôture de l'exercice doit couvrir la
totalité de la charge estimée à cette date.
Dotation aux provisions comptabilisée à la clôture de l'exercice : 10 000.
Pas de retraitement extra-comptable : cette dotation aux provisions est admise en déduction du
bénéfice imposable de l'entreprise.
2) En N+1.
Achat par l'entreprise de 1 000 actions à un cours de 20.
Ces 1 000 actions sont inscrites à l'actif, au sous-compte 502-1« Actions destinées à être
attribuées aux employés et affectées à des plans déterminés », pour une valeur de 20 000 (1 000 x 20).
Évaluation de l'obligation totale : 1 000 x 20 = 20 000.
Le montant de la provision est donc ajusté en conséquence, soit une dotation complémentaire
comptabilisée à la clôture de l'exercice à hauteur de : 20 000 - 10 000 (provision comptabilisée à la clôture de l'exercice N) = 10 000.
Pas de retraitement extra-comptable : cette dotation complémentaire de provisions est admise en
déduction du bénéfice imposable de l'entreprise.
3) En N+2 et N+3.
Aucune provision pour dépréciation n'est comptabilisée puisque les actions inscrites au
sous-compte 502-1 ne peuvent pas être dépréciées, même si le cours de bourse est inférieur à la valeur d'acquisition (10 en N+2 et 18 en N+3).
Évaluation de l'obligation totale : 1 000 x 20 = 20 000.
Aucune dotation complémentaire de provision n'est comptabilisée à la clôture de l'exercice N+2.
En N+3, la charge correspondant à la moins-value réelle est comptabilisée à la clôture de
l'exercice pour un montant de 20 000 et la provision de même montant est reprise.
Pas de retraitement extra-comptable.
(170 à 200) | Bulletin officiel des finances publiques - impôts | BOI-BIC-PROV-30-20-30 | https://bofip.impots.gouv.fr/bofip/1266-PGP.html/identifiant=BOI-BIC-PROV-30-20-30-20141210 | 2014-12-10 00:00:00 | 6452c89178049e3083ac2e51ce2b8517bbe4c1af47801f37c42501b1c6e6386b | [
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1
L'action en responsabilité prévue à
l'article L.267 du livre des procédures fiscales (LPF) est l'une des actions ouvertes aux comptables de la DGFiP pour
assurer le recouvrement des dettes fiscales des sociétés ou groupements.
Elle tend à obtenir la condamnation solidaire du dirigeant de la personne morale au paiement de
l'impôt dû et des pénalités qui s'y rattachent.
Cette condamnation se distingue de celle prévue par
l'article 1745 du CGI. Celui-ci énonce que ceux qui ont fait l'objet d'une condamnation définitive prononcée en application des
articles 1741, 1742 ou
1743 du CGI peuvent être solidairement tenus, avec le redevable légal de l'impôt fraudé, au paiement de cet impôt ainsi qu'au
paiement des pénalités fiscales qui s'y rattachent.
Par ailleurs, comme tout créancier, l'administration fiscale peut mettre en jeu la
responsabilité des dirigeants sur le fondement des dispositions de droit commun.
C'est ainsi que les comptables de la DGFiP ont la faculté d'engager la responsabilité des
dirigeants dans le cadre des procédures collectives, ou encore, faire application des articles du Code de commerce, qui prévoient que les gérants de SARL
(Code de commerce (C.com), art.
L.223-22) et les administrateurs et les directeurs
généraux des sociétés anonymes (C.com, art. L.225-251) sont responsables envers les tiers, des fautes et infractions commises dans
le cadre de leurs fonctions. Les actions dirigées sur ce fondement permettent à toute personne qui a été lésée de réclamer en justice des dédommagements, contrairement à l'action prévue par l'article
L.267 du LPF.
Le champ d'application de l'article L.267 du LPF est décrit à la suite des développements
ci-après, consacrés à l'autonomie de l'action.
I. L'autonomie de l'action
10
Divers textes du droit commun ou d'autres dispositions fiscales prévoient, à titre de sanction,
que le passif fiscal des sociétés ou groupements divers soit mis à la charge du ou des dirigeants en exercice au moment des manquements ou infractions constatés. Pour échapper à l'application de
l'article L.267 du LPF les personnes concernées ont cherché à tirer argument de l'absence de condamnation fondée sur ces
autres dispositions.
La Cour de cassation a eu l'occasion de préciser que les différentes actions sont indépendantes.
A. l'indépendance à l'égard de l'action pénale
20
Au regard des poursuites correctionnelles
(CGI, art. 1741 et suivants ), la jurisprudence a nettement exprimé que les deux séries de dispositions diffèrent par leur
nature, ainsi que par leur cause et leur objet (BOI-REC-SOLID-10-20).
La Chambre criminelle de la Cour de cassation considère que l'action diligentée par le
comptable compétent devant le président du tribunal de grande instance sur le fondement de l'article L.267 du LPF contre
les dirigeants de droit ou de fait d'une personne morale n'a ni la même cause, ni le même objet, ni le même demandeur que celle mise en action devant la juridiction pénale sur le fondement des
dispositions de l'article 1745 du CGI.
La première nécessite la démonstration de manœuvres frauduleuses ou de l'inobservation
grave et répétée des obligations fiscales imposées à la personne morale contribuable ayant rendu impossible le recouvrement des impôts par elle dus, tandis que la seconde action, diligentée devant les
juridictions pénales, impose la condamnation préalable des dirigeants de droit ou de fait de la personne morale en cause, voire de leurs complices, pour les délits visés aux des articles 1741 et 1743
du CGI (Cass, crim. arrêt du 13 octobre 1986,
n° 86-90179 ; Cass. com. 26 juin 2007, n°
06-15867 ; Cass. com. 13 janvier 2009, n°
07-21680).
Cela étant, en dépit de l'indépendance de ces deux procédures, les faits constatés par les
tribunaux répressifs peuvent être pris en compte par le juge de l'impôt
(Cass. com. 26 juin 2007, n° 06-15867 et
CE, arrêt du 1er juillet 2009, arrêt n°
295-689).
La qualité de gérant de fait, reconnue à un dirigeant de société dans le cadre d'une
instance pénale, s'impose aux juridictions civiles en vertu du principe de l'autorité au civil de la chose jugée au pénal
(Cass. com. arrêt du 2 mai 1977, n°
75-13925 ; arrêt du 13 décembre 1982, n°
81-13757). Il en est de même si la qualité de gérant de fait est expressément écartée par le juge pénal.
1. Les différences inhérentes à la nature des deux actions
30
Les articles 1741 et
suivants du CGI sont des dispositions de nature répressive.
L'administration plaignante est tenue de rapporter la preuve du caractère intentionnel des
agissements reprochés. Le juge, qui apprécie souverainement, peut accorder au prévenu des circonstances atténuantes et prononcer une peine inférieure au minimum prévu par la loi sans être tenu de
justifier sa décision à cet égard.
40
En revanche, l'action prévue par
l'article L.267 du LPF peut être exercée en l'absence d'intention frauduleuse. La constatation de l'inobservation grave
et répétée des obligations fiscales ayant rendu impossible le recouvrement de l'impôt suffit à entraîner la condamnation du dirigeant.
Saisis sur le fondement de ce texte, les juges qui relèvent souverainement que les
conditions de l'action sont réunies, ne peuvent ni se dispenser de déclarer le dirigeant solidairement responsable des impositions et pénalités qui n'ont pu être recouvrées ni moduler leur
condamnation (Cass. com. arrêt du 9 février
1981, n° 79-11293 ; Cass. com. arrêt du 26
mars 1985, n° 83-13303).
2. Les différences tenant aux faits reprochés
50
Les faits reprochés, même s'ils ont abouti dans l'un et l'autre cas à l'accumulation d'une
dette fiscale, n'en sont pas moins distincts.
Seuls constituent des infractions les comportements définis comme tels par la loi pénale.
3. 3 . Les conséquences en cas d'instances parallèles
60
Lorsque le dépôt d'une plainte en matière fiscale a été décidé, le service garde la faculté
d'engager de surcroît l'action en responsabilité.
70
L'existence d'une procédure pénale en cours n'a pas d'influence sur la décision à prendre dans
le litige civil, contrairement à la règle posée par l'alinéa 2 de l'article 4 du code de procédure pénale (CPP), qui a pour objet
de sauvegarder au civil l'autorité de la chose jugée au pénal.
Une décision de non-lieu ou de relaxe dans l'instance pénale, fondée notamment sur une
absence d'intention frauduleuse, ne prouverait pas que le dirigeant n'avait pas méconnu de façon répétée ses obligations fiscales
(Cass. com. arrêt du 4 octobre 1989, n°
87-17777).
En effet, le juge civil peut toujours relever une faute distincte de celle visée par la loi
pénale sans violer l'autorité de la chose jugée au sens de l'article 1351 du Code civil
(Cass. civ. arrêt du 14 janvier 1987, n°
85-15866).
Par conséquent, le juge civil refuse à juste titre de surseoir à statuer en cas d'instances
parallèles.
80
S'agissant de la constatation des manœuvres frauduleuses au sens de
l'article L.267 du LPF , la Cour de cassation a approuvé une Cour d'appel qui avait fait application de l'adage "le
criminel tient le civil en l'état" (CPP, art. 4, 2ème alinéa) dès lors que les mêmes faits caractérisant la fraude constituaient
l'objet de la plainte pénale et le fondement de la demande en paiement.
Les juges du fond étaient donc fondés, dans ce cas précis, à surseoir à statuer dans
l'attente de la décision du Tribunal correctionnel
(Cass. com. arrêt du 2 février 1988, n°
86-17357).
B. L'indépendance à l'égard des actions du droit commercial
1. l'indépendance à l'égard de l'action en responsabilité pour insuffisance d'actif
90
L'action en responsabilité pour insuffisance d'actif
(C.com, art. L.651-2 ) peut conduire à mettre à la charge des dirigeants sociaux tout ou partie du passif de la société pour des
motifs fondés sur la faute des dirigeants dans la gestion des affaires sociales et sur le lien de causalité avec le préjudice subi par les créanciers sociaux du fait de l'insuffisance d'actif de la
personne morale.
Cependant, les conditions d'exercice de l'action visée par
l'article L.267 du LPF sont totalement étrangères à celles des articles du code de commerce.
100
La Cour de cassation a indiqué qu'il n'était pas interdit aux juges d'appliquer l'article
L.267 du LPF à la personne visée bien que l'action fondée sur l'article du code précité, dans son ancienne rédaction, et dirigée contre elle, ait été rejetée par une décision antérieure
(Cass. com. arrêt du 20 novembre 1990, n°
89-11649).
110
S'agissant de la loi fiscale, la Cour de cassation a également défini le pouvoir
d'appréciation des juges.
Si les juges apprécient souverainement la qualification des manquements reprochés au gérant
et si leurs constatations doivent être suffisantes pour permettre à la juridiction suprême d'exercer son contrôle sur cette qualification, il reste que, lorsqu'ils constatent que les conditions
d'application des articles de la loi fiscale sont réunies, ils ne peuvent se dispenser de prononcer la condamnation solidaire prévue par ce texte
(Cass. com. arrêt du 9 février 1981
n°79-112393; arrêt du 24 octobre 1984, n°
83-10866).
120
L'action fiscale peut être exercée sans que le comptable poursuivant ait à établir
l'existence de fautes de gestion au sens du droit commercial. Les conditions d'application s'apprécient sans qu'il soit besoin de rechercher si les circonstances économiques difficiles
(Cass. com. 22 novembre 2005 n°03-20885 ;
arrêt du 03 octobre 2006, n° 04-16748) ou
la bonne foi du dirigeant (Cass. com. 7
juillet 2004, n° 02-15792 ; arrêt du 31
octobre 2006, n° 05-15302) sont de nature à justifier ou à excuser les manquements reprochés.
2. l'indépendance à l'égard de l'action en dédommagement
130
Sur le fondement des
articles L.223-22 , L.225-251 et
L.237-12 du
Code de commerce, selon lesquels les gérants de SARL et
administrateurs de SA sont responsables envers les tiers, d'une part, des infractions aux dispositions législatives et réglementaires applicables à la société, d'autre part, des violations des statuts
et, enfin, des fautes commises dans leur gestion, toute personne qui a été lésée peut réclamer en justice des dédommagements, au delà des obligations résultant strictement des règles de fonctionnement
de chaque type de sociétés.
Remarque : Les comptables publics peuvent y recourir, mais les dispositions du
Livre des procédures fiscales leur sont préférées.
II. Le champ d'application de l'action prévue à l'article L.267 du LPF
140
L'action prévue à
l'article L.267 du LPF a pour finalité de faire désigner une personne physique (ou morale), qui réponde du paiement de la
créance du Trésor avec tous ses privilèges et pour son montant intégral. Le texte ne prévoit pas que la condamnation puisse être modulée par le juge.
Lorsque le juge, sur ce fondement, retient la responsabilité d'une personne physique ou morale
en sa qualité de dirigeant ou le cas échéant ès qualité de représentant d'une société désignée statutairement comme dirigeante, il la déclare solidairement tenue au paiement des dettes fiscales de la
société. La ou les personnes visées deviennent débitrices des droits et des pénalités au même titre que la société elle-même. S'il y a plusieurs dirigeants concernés pour la même période, le juge doit
condamner chacun pour le tout : il n'a pas à établir de partage entre eux. La solidarité (C.Civ, art. 1200 et s.) joue entre la société et
ses dirigeants et entre les dirigeants eux-mêmes.
A. Les dirigeants concernés
150
L'article L.267 du
LPF est applicable à toute personne exerçant en droit ou en fait, directement ou indirectement, la direction effective de la société, de la personne morale ou du groupement. S'il y a plusieurs
dirigeants concernés pour la même période, le juge doit condamner chacun pour le tout : il n'a pas à établir de partage entre eux.
La solidarité joue donc entre la société et ses dirigeants et entre les dirigeants eux-mêmes,
de sorte que l'un des codébiteurs actionnés peut se retourner contre les autres (Code civil, art.1213,
1214, 1215 et
1216).
A l'instar des actions civiles en responsabilité, l'action engagée sur le fondement de
l'article L.267 LPF est d'ordre
patrimonial (Cass. com. arrêt du 6 février 1979,
n° 77-13965).
1. Les personnes visées par les textes
160
Les dispositions de
l'article L.267 du LPF visent des situations aussi disparates que celle du gérant majoritaire et celle du gérant non
associé, ou encore celles découlant du statut de président-directeur général ou de la construction relative aux gérants de fait.
S'agissant des SA et des SARL, les mandataires sociaux sont investis personnellement par la
loi d'une fonction de direction générale qui leur confère le pouvoir hiérarchique du chef d'entreprise. Ce pouvoir d'ordonner aux salariés et de les sanctionner n'appartient pas aux autres organes,
même à ceux qui peuvent mettre fin au mandat. Ils doivent informer les instances délibérantes de la société et ils encourent une responsabilité au regard de l'accomplissement de la fonction de
gestion.
170
L'article L.267 du
LPF exclut de son champ d'application le dirigeant déjà tenu au paiement des dettes fiscales en vertu d'une autre disposition. Il résulte de la jurisprudence que l'exclusion prévue par le texte ne
s'applique que si le dirigeant est tenu au paiement de la totalité de la dette fiscale en qualité de débiteur direct du comptable public poursuivant :
- dirigeants s'étant portés caution pour le paiement des dettes de la société ;
- dirigeant tenu de plein droit au paiement en sa qualité d'associé.
180
En revanche, les dispositions de
l'article L.267 du LPF peuvent s'appliquer aux dirigeants de société alors même qu'ils ont été condamnés à supporter le
passif social (C.com, art. L.651-2 en matière de responsabilité pour insuffisance d'actif).
En effet, les dispositions visées par ce dernier article n'ont pas pour objet de rendre le
dirigeant condamné débiteur direct du comptable public puisque le produit de l'action en responsabilité pour insuffisance d'actif prévue par ces textes, doit être réparti par le liquidateur entre les
créanciers de la personne morale, le comptable ne pouvant qu'exercer son privilège sur ces sommes.
Remarque : L'action en responsabilité de l'article L.267 du LPF est également
exclue lorsque le dirigeant fait l'objet, à titre personnel, d'une procédure collective, dans le cadre d'une autre activité, en raison de la règle de la suspension (ou arrêt) des poursuites pendant
toute la durée de la procédure.
190
La mise en cause de la responsabilité du gérant de l'E.U.R.L. sur le fondement de
l'article L.267 du LPF est possible.
L'entreprise unipersonnelle à responsabilité limitée, dont l'associé unique ne supporte les dettes
sociales qu'à concurrence du montant de ses apports, est une véritable société, dotée de la personnalité morale, dont la nature est conforme en tout point à la SARL
(RM Dugoin n° 798, JO AN du 1er septembre 1986 ,
p.2915), l'Administration a rappelé qu'il ne s'agit pas d'une société de personnes.
L'associé unique peut se désigner comme gérant ou désigner un tiers. Le gérant est
obligatoirement une personne physique, même si l'associé unique est une personne morale.
200
La mise en cause de la responsabilité de l'administrateur d'un GIE sur le fondement de
l'article L.267 du LPF est réservée à ceux d'entre eux qui ne sont pas, en même temps, membres du groupement, lesquels
sont déjà tenus solidairement en vertu d'un autre texte, l'article L.251-5 du code de commerce .
210
Sur le principe, qu'elle soit déclarée au sens de
l'article
5 de la loi du 1er juillet 1901 ou qu'elle ne le soit pas, une association entre dans les prévisions de l'article L.267
du LPF . Dans le premier cas, en effet, la circonstance qu'elle soit rendue publique lui confère la personnalité morale ; dans le second, un minimum d'organisation interne lui donne toujours la
forme d'un groupement II en sera ainsi notamment, dans le cas où l'association percevra une cotisation de ses membres.
2. La notion de dirigeant
220
Il n'existe aucune incompatibilité entre l'exercice de la gérance et celui d'une activité
salariée dans la même société. Toutefois, les dirigeants, lorsqu'ils sont rémunérés, ne sont pas assimilés à de simples salariés.
Plus précisément, le dirigeant est défini au moyen des pouvoirs qu'il exerce. Il est le seul
représentant légal de la société et, en particulier, le fait que le gérant de SARL soit ou non associé n'a aucune incidence sur ses pouvoirs.
230
La réalité qui permet de caractériser la notion de dirigeant, celle que l'on veut atteindre
par le biais de l'action, concerne la détention du pouvoir au sein de l'entreprise. Les dispositions de l'article L.267 du
LPF permettent de viser le maître de l'affaire, celui qui dispose de l'outil de gestion, qui a en charge la responsabilité administrative, qui répond de la régularité des opérations de la société
au regard des règles fiscales, parce qu'il a le moyen d'agir. Mais l'interprétation qu'a donnée la Cour de cassation de la notion de direction effective aboutit à réserver l'action aux dirigeants qui
ont effectivement exercé ce pouvoir.
240
Contrairement au juge pénal qui peut, dans le cadre des actions tendant à la répression des
délits de fraude fiscale (CGI, art. 741), apprécier le degré de culpabilité du prévenu, les juges civils saisis d'une action sur le fondement de l'article L. 267 du LPF n'ont pas à rechercher s'il
existe des circonstances relatives à la personne, de nature à atténuer la responsabilité solidaire. A cet égard, il est précisé que cette action n'est pas subordonnée à la preuve du caractère
intentionnel des manquements relevés, hormis le cas des manœuvres frauduleuses
(Cass.com. arrêt du 7 juillet 2004, n°
02-15792).
3. Les dirigeants de droit
250
Le législateur a entendu conférer à
l'article L.267 du LPF une portée très générale ; non seulement, en effet, le texte est applicable quelle que soit la
manière dont la direction est assurée - "en droit ou en fait, directement ou indirectement" - mais encore, il vise la fonction de dirigeant sans la qualifier, évitant ainsi de limiter sa portée à un
type de direction particulier.
Est en premier lieu visée toute personne qui a été régulièrement désignée pour exercer des
fonctions générales de gestion et d'administration.
Il en est ainsi notamment :
- du dirigeant minoritaire, voire non associé d'une société à responsabilité limitée
(Cass. com. arrêt du 11 février 1992, n°
89-21525) ;
- d'un président-directeur général de société anonyme
(Cass com. arrêt du 19 mai 1992, n°
90-16676) ;
- du directeur général, du membre du directoire voire de l'administrateur d'une société
anonyme ;
- du président ou de membres du conseil d'administration d'une association
(Cass. com. arrêt du 9 avril 1991, n°
90-12124) ;
Et d'une façon générale, de toute personne désignée pour être responsable des actes de gestion
et de leurs résultats.
260
Ne sont en revanche pas concernées les personnes qui, bien que régulièrement désignées, ne
participent pas normalement à la gestion générale : membre du conseil de surveillance d'une société anonyme à directoire ou d'une société en commandite par actions, commissaires aux comptes. Sont
également exclus les directeurs salariés qui ne sont responsables que d'une division technique (directeur commercial, directeur du personnel, directeur technique...).
Toutefois, cette exclusion n'est fondée que dans la mesure où les personnes concernées se
limitent à l'exercice des fonctions pour lesquelles elles ont été désignées et n'empiètent pas en réalité sur les attributions de la direction générale de la société, personne morale ou groupement.
Dans ce cas, en effet, leur responsabilité serait engagée en tant que dirigeant "effectif" de ladite société (cf. infra).
270
Lorsque le dirigeant est une personne morale (éventualité écartée lorsqu'il s'agit d'une
SARL), cette circonstance n'exclut pas que sa responsabilité soit recherchée sur le fondement de l'article L.267 du LPF
.
Par ailleurs, pour déterminer si les dispositions de l'article L.267 du LPF trouvent à
s'appliquer, il convient de se placer à la date à laquelle devaient être accomplies les obligations fiscales dont l'inobservation est imputable au dirigeant
(Cass. com. arrêt du 20 novembre 2001, n°
98-17333).
De plus, la direction effective par un tiers n'est exonératoire pour le dirigeant de droit que
si elle est exclusive.
Enfin, rien n'empêche un dirigeant de droit de faire état de circonstances concrètes et
sérieuses desquelles il résulterait qu'il n'a pas pu exercer son mandat social.
280
Le législateur a prévu la possibilité de faire application de
l'article L.267 du LPF aux personnes exerçant en fait la direction de la société. La direction de fait se définit comme
l'exercice d'une activité positive de gestion et de direction, en toute souveraineté et indépendance
Cette notion a été développée sans fondement législatif par la jurisprudence tant
administrative que civile. Les juges se fondent au cas par cas sur un faisceau d'indices, qui s'articule généralement autour de trois axes :
- les fonctions et responsabilités exercées au sein de la société ;
- les pouvoirs détenus, notamment vis-à-vis des tiers (clients, administrations, banques...)
;
- l'importance de la rémunération.
4. Les dirigeants de fait
290
Comme à l'égard du dirigeant de droit, la circonstance que le dirigeant de fait soit une
personne morale n'exclut pas que sa responsabilité puisse être recherchée.
Enfin, il importe peu que le dirigeant visé ait cessé d'exercer ses fonctions avant
l'engagement de l'action prévue par l'article L.267 du LPF , dès lors qu'il les exerçait au moment des faits qui lui sont
reprochés .
300
La qualité de gérant de fait, reconnue à un dirigeant de société dans le cadre d'une
instance pénale, s'impose aux juridictions civiles en vertu du principe de l'autorité au civil de la chose jugée au pénal
(Cass. com. arrêt du 2 mai 1977, n°
75-13925 ; arrêt du 13 décembre 1982, n°
81-13757). Il en est de même si la qualité de gérant de fait est expressément écartée par le juge pénal.
B. Les créances visées
310
L'article L.267
du LPF vise le recouvrement des impositions de toute nature et les pénalités fiscales y afférentes, perçues par les comptables de la DGFIP. Il s'agit notamment des sommes mises en recouvrement par
la voie de l'AMR (avis de mise en recouvrement).
Le comptable de la DGFIP compétent a vocation à introduire l'action devant le président du
tribunal de grande instance pour l'ensemble des impositions figurant dans ses écritures.
Lorsque le juge donne gain de cause au comptable demandeur, il ne modifie pas la créance du
Trésor, telle qu'elle figure dans les prétentions soumises à son appréciation : elle préexiste quant à sa nature et sa composition, à la saisine de la juridiction.
1. La composition du compte reliquataire
320
D'une manière générale, il est demandé au juge de statuer sur l'intégralité des sommes dues
par la société du moment qu'elles sont impayées, non contestées et non prescrites, droits et pénalités inclus. Les articles demeurés impayés doivent toutefois coïncider avec la période de gestion du
dirigeant concerné.
330
La jurisprudence de la Cour de cassation retient la notion "d'accumulation d'une dette
fiscale excessive" sans distinguer entre les différents articles du compte reliquataire, lorsqu'il s'agit d'apprécier les manquements et inobservations imputés au dirigeant.
a. La nature des droits
340
Les droits qui forment l'ensemble de la dette fiscale comprennent, à titre d'exemple, la
TVA, des droits de mutation à titre onéreux, des prélèvements divers assis sur les salaires, mais aussi des taxes sur les véhicules à moteur ou des taxes d'urbanisme.
La rédaction de
l'article L.267 du LPF ne prévoit aucune distinction en fonction des procédures d'imposition mises en œuvre.
b. Le cas des créances contestées
350
A défaut de réclamation, les juges civils ne peuvent que se prononcer dans le cadre strict
de leurs compétences, au vu des titres exécutoires qui s'imposent à eux.
En cas de contentieux d'assiette et d'instances parallèles, les difficultés de procédure
sont à régler dans le cadre du sursis à statuer (cf. BOI-REC-EVTS-20).
2. Les créances détenues sur une personne morale en procédure collective
360
La situation obérée des sociétés reliquataires aboutit dans de nombreux cas à l'ouverture
d'une procédure de règlement collectif du passif, qui met fin aux possibilités de poursuite individuelle.
370
Un dirigeant ne peut être rendu responsable du défaut de paiement d'impositions qui, bien
que se rapportant à la période antérieure au jugement ouvrant une procédure collective, ne sont cependant pas exigibles à la date de ce jugement, lequel interdit précisément au débiteur de régler les
créances nées avant son intervention.
Toutefois, les rappels et les taxations d'office non encore authentifiés à la date du
jugement mais qui ont fait l'objet d'une déclaration à la procédure entrent dans le champ d'application de l'article L.267 du
LPF .
380
Sont notamment exclues du champ d'application de
l'article L.267 du LPF les impositions correspondant à la période antérieure au jugement, dont le paiement accompagne
normalement la souscription de la déclaration, quand la date de son dépôt tombe à une date postérieure au jugement (ex : taxe d'apprentissage, participation des employeurs au financement de la
formation professionnelle continue ; TVA afférente à la déclaration récapitulative annuelle ou à la déclaration du mois précédant la date du jugement).
390
La mise en cause pourra être demandée pour :
- les créances exigibles avant l'ouverture de la procédure collective et régulièrement
déclarées au passif de la procédure. En effet un dirigeant ne peut être rendu responsable du défaut de paiement d'impositions qui, bien que se rapportant à la période antérieure au jugement ouvrant
une procédure collective, ne sont cependant pas exigibles à la date de ce jugement, lequel interdit précisément au débiteur de régler les créances nées antérieurement à son prononcé
(C.com, art. L.622-7) ;
- les rappels et les taxations d'office non encore authentifiés à la date du jugement mais
qui font l'objet d'une déclaration à la procédure ;
- les dettes nées pendant la période d'observation si le dirigeant n'a pas été dépossédé de
ses pouvoirs d'administration.
3. Créances exclues de l'action
400
Certaines dettes n'entrent pas dans le champ d'application de l'action en responsabilité :
créances domaniales qui n'ont pas un caractère fiscal, frais accessoires de garantie et de recouvrement, créances régulièrement contestées avec demande de sursis de paiement. Toutefois, si la
contestation ne visait qu'une partie de la créance, l'action pourrait être engagée sur la partie de la créance non contestée. En cas de contentieux d'assiette et d'instances parallèles, les
difficultés de procédure sont à régler dans le cadre du sursis à statuer (BOI-REC-EVTS-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-SOLID-10-10-10 | https://bofip.impots.gouv.fr/bofip/1363-PGP.html/identifiant=BOI-REC-SOLID-10-10-10-20160803 | 2016-08-03 00:00:00 | ceb0dd6440c19d55d8527a315aa75867cfe77a22c69279f8375a6f0259386756 | [
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] |
I. Principes et méthodes d'évaluation
A. Au plan comptable
1
Du point de vue comptable, le coût d’entrée des stocks doit comprendre tous les coûts
d’acquisition, de transformation et autres coûts encourus pour amener les stocks à l’endroit et dans l’état où ils se trouvent
(art. 321-19 du plan comptable général - PCG -). Il est précisé que les pertes et gaspillages sont exclus de ces coûts.
Il en va de même des coûts administratifs, sauf coûts des structures dédiées (art. 321-20 du PCG). Enfin, les coûts
d’emprunt peuvent, sur option, être incorporés au coût des stocks (art. 321-5 du PCG).
L’article 321-22 du
PCG prévoit que le coût des stocks doit être déterminé en procédant à une identification spécifique des coûts individuels. Pour les biens interchangeables, il est possible d’avoir recours à des
méthodes d’évaluation statistiques (coût moyen pondéré ou méthode du premier entré – premier sorti), à partir de données issues de la comptabilité analytique. Les techniques d’évaluation des coûts
standards et du prix de détail peuvent également être utilisées pour des raisons pratiques si ces méthodes donnent des résultats proches du coût réel (article 321-22 du PCG).
B. Au plan fiscal
10
Conformément aux dispositions de
l'article 38-2 du code général des impôts (CGI), 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'apport et augmentée des prélèvements effectués au cours de cette période par
l'exploitant ou les associés. Cette définition implique que les différents postes du bilan de l'entreprise, au nombre desquels figurent les stocks, fassent l'objet d'une évaluation.
20
Le principe d’évaluation des stocks est fixé par
l’article 38-3 du CGI qui dispose que les stocks sont évalués à leur prix de revient, ou au cours du jour de la clôture de
l’exercice si ce cours est inférieur au prix de revient. Par ailleurs, les travaux en cours sont évalués à leur prix de revient.
Les modalités d’évaluation sont précisées à
l’article 38 nonies de l’annexe III du CGI, tant pour les stocks acquis à titre onéreux que pour les stocks
produits ou fabriqués par l’entreprise.
Les précisions comptables données dans
l’avis du conseil national de la comptabilité (CNC) n° 2004-15 du 23 juin 2004 sur les
coûts de production des stocks peuvent également s’appliquer en matière fiscale. Il est ainsi précisé qu’en cas de production concomitante de deux produits liés qui ne deviennent identifiables
séparément qu’au terme du processus de production, les coûts de transformation peuvent être répartis entre ces produits selon une base rationnelle et cohérente, telle que la valeur de vente relative
de chaque produit. En outre, les coûts de production de séries livrées à l’unité peuvent comprendre l’amortissement de coûts non récurrents (dessins, frais de développement – sous la réserve précisée
ci-après, frais de création d’outillages spécifiques). Ces coûts de production peuvent également être impactés de la baisse attendue des coûts sur la série, liée à l’expérience acquise.
Il est précisé que les méthodes d’affectation des coûts retenues en comptabilité pour déterminer
la fraction des charges indirectes comprises dans le coût de revient des stocks doit permettre aux entreprises de justifier, sur le plan fiscal, la valorisation de leurs stocks et en-cours produits.
La valeur des marchandises en stock à la clôture de l'exercice constituant un élément
essentiel pour la détermination du bénéfice imposable, les entreprises ne peuvent être dispensées d'appliquer les règles rappelées ci-dessus, même lorsque cette application soulève des difficultés sur
le plan pratique du fait notamment de la multiplicité des articles en magasin.
Elles ne peuvent, en particulier, être autorisées à déterminer la valeur de l'inventaire à la
clôture d'un exercice donné :
- soit en partant du stock d'ouverture des achats et des ventes de cet exercice ;
- soit en pratiquant sur le montant des marchandises évaluées à leur prix de vente et existant
dans le stock de clôture de cet exercice, une réfaction calculée d'après le pourcentage de bénéfice brut retenu (voir cependant II-A-2-e).
De même, une entreprise ne peut évaluer ses produits en stock pour un montant supérieur au prix de
revient, lequel s'entend de la somme qu'elle a effectivement dépensée pour les acquérir ou les fabriquer. La réévaluation libre des stocks constitue donc une irrégularité qui n'est pas opposable à
l'Administration (RM Kaspereit, JO, déb. AN du 7 juin 1982, p. 2348).
Jugé ainsi que les terrains et immeubles bâtis constituant le stock immobilier d'un marchand
de biens ne pouvaient faire l'objet ni d'une réévaluation légale, ni même d'une réévaluation libre
(CE, arrêt du 4 juillet 1979, n° 5511).
Toutefois, les articles interchangeables qui ne sont pas susceptibles d'être unitairement
identifiés peuvent être évalués selon la règle du coût moyen pondéré, ou éventuellement, celle du « premier entré, premier sorti » (méthode FIFO).
II. Détermination du prix de revient
A. Biens acquis à titre onéreux - Prix d'achat
1. Règles générales
30
Selon la réglementation comptable, le coût d’acquisition des stocks est constitué du prix
d’achat, y compris les droits de douane et autres taxes non récupérables, après déduction des rabais commerciaux, remises, escomptes de règlement et autres éléments similaires, ainsi que des frais de
transport, de manutention et autres coûts directement attribuables à l’acquisition des biens ou services acquis (art. 321-20
du PCG).
40
Aux termes de
l’article 38 nonies de l’annexe III
au CGI, pour les
biens acquis à titre onéreux, le coût de revient s’entend du prix d’achat minoré des remises, rabais commerciaux et escomptes de règlement obtenus et majoré des frais de transport, de manutention et
autres coûts directement engagés pour l’acquisition des biens, sous réserve de l’application des dispositions de
l’article 38 undecies de l’annexe III
au CGI. Il
ressort de cette définition qu’aucune divergence n’existe entre l’évaluation comptable et l’évaluation fiscale.
Il convient de retenir le prix d'achat, c'est-à-dire le prix facturé, déduction faite des
rabais ou ristournes qui ont pu être consentis par le fournisseur, mais augmenté des frais accessoires d'achat, tels que frais de transport ou droits de douane.
Pour les notions de prix d’achat, de remises, rabais commerciaux et escomptes de règlement
obtenus, il convient de se référer aux précisions données dans le BOI-BIC-CHG-20-20-10 relatives au coût d’achat des immobilisations.
Parmi les frais de transports, de manutention et les coûts directement engagés pour
l'acquisition des biens, il convient de comprendre, de manière plus générale, tous les coûts qui peuvent être considérés comme directement engagés pour la réalisation de l’acquisition des biens
notamment les : dépenses de transports, droits de douane, commissions sur achats versés dans le cadre d'un contrat de fournitures générales. En revanche, la prise en compte de coûts indirects
d’acquisition est exclue, dont les coûts administratifs.
En ce qui concerne les dépenses de transport, seules présentent ce caractère celles qui ont
pour objet l'acheminement des marchandises achetées vers l'un des magasins de l'entreprise et non les dépenses afférentes à des déplacements ultérieurs d'un local à l'autre de la même entreprise (en
ce sens, cf. CE, arrêt du 20 décembre 1972,
req. n° 83877).
De même, doivent être comprises dans le prix de revient des marchandises en stock, les
commissions versées par un grand magasin à une société, en pourcentage des achats que cette dernière effectue pour son compte en application d'un contrat de fournitures générales (CE, arrêt du 27
juillet 1984, req. n° 34580).
Par ailleurs, les pertes et gaspillages sont exclus du coût d’acquisition.
S’agissant des charges de stockage, elles doivent être en principe exclues du coût
d’acquisition, sauf si des conditions spécifiques d’exploitation justifient qu’elles soient retenues parmi les coûts directement attribuables à l’acquisition.
Enfin, les coûts des emprunts peuvent faire l’objet d’une incorporation au coût d’acquisition
des stocks dans les conditions prévues à l’article 38 undecies de l’annexe III
au CGI, qui
prévoit une option globale s’appliquant aussi bien aux immobilisations qu’aux stocks, pour les seuls éléments dont la préparation ou la construction est en principe supérieure à douze mois. Des
précisions sur les modalités d’application de ces dispositions sont données dans le BOI-BIC-CHG-20-20-10.
2. Cas particuliers : pertes en quantité sur des vins soumis à vieillissement
50
Pour l'évaluation du stock d'une entreprise dont l'activité consiste à acheter et à vendre
des vins, après les avoir laissés vieillir en fût, il n'y a pas lieu de retrancher du prix de revient de ce stock le prix de revient du vin perdu par évaporation au cours du vieillissement car cette
perte -qui ne présente pas un caractère accidentel et dont il n'est pas établi qu'elle soit sans influence sur la qualité du vin restant- entre dans la catégorie des frais de fabrication (CE, arrêt du
23 juin 1958, req. n° 41493, 7è sous-sect.).
a. Prix de revient de vins champagnisés : pertes constatées au cours de l’élaboration des bouteilles
60
Pour l'évaluation des stocks d'une société de fabrication et de négoce de vins
champagnisés, les pertes constatées au cours de l'élaboration des bouteilles sont inhérentes au procédé de fabrication et constituent donc des charges de production, à intégrer au prix de revient
(CE, arrêt du 31 octobre 1990 n° 97720).
b. Vente avec reprise de matériel usagé
70
Le matériel repris et non encore vendu à la clôture de l'exercice au cours duquel a eu lieu la vente
doit être compris dans l'évaluation du stock existant à la clôture de l'exercice considéré pour sa valeur de reprise augmentée, le cas échéant, des frais de remise en état qui ont été engagés par
l'entreprise (RM Abel Sempé, sénateur, JO du 12 février 1958 ; BOCD 1958-ll-481).
c. Organismes stockeurs de céréales. Majorations du prix de rétrocession des céréales
80
S'analysant comme un élément du prix de vente des céréales et n'étant acquises aux organismes
stockeurs qu'au moment de la vente, les majorations du prix de rétrocession courues à la clôture d'un exercice à raison des produits en stock n'ont pas à entrer en ligne de compte pour l'évaluation
desdits produits.
d. Matières premières et marchandises facturées en devises étrangères
90
En principe, l'estimation de dettes en monnaie étrangère à la clôture de chaque exercice
entraîne, le cas échéant, le réajustement des valeurs d'origine ou des coûts de revient au sens des dispositions des
articles 38
quinquies de l'annexe
III au CGI et 38 nonies
de l'annexe III au CGI, lorsque ces dettes trouvent leur contrepartie dans une augmentation des immobilisations ou des valeurs d'exploitation de l'entreprise débitrice.
Toutefois, si cette contrepartie se trouve investie dans les stocks de matières premières ou
de marchandises, le choix entre la remise en cause du coût de revient de ces valeurs d'exploitation ou l'admission directe de la variation de change dans les comptes de résultats de l'entreprise est,
en principe, de faible incidence fiscale en raison de la rotation normalement rapide de ces valeurs.
En effet, que la hausse du taux de change affecte le coût de revient des achats de matières
premières ou de marchandises ou soit assimilée à une perte de change, la variation enregistrée au cours de la période de rotation du stock constitue en tout état de cause une charge à retenir pour la
détermination du bénéfice imposable au taux normal.
Aussi bien les entreprises ont-elles été autorisées, pour simplifier leur tâche dans la
détermination de leurs coûts de revient et de leurs valeurs d'inventaire, à maintenir le coût de revient des matières et marchandises achetées à l'estimation qui avait été faite d'après le taux de
change en vigueur à la date du transfert de propriété de ces biens, et à comptabiliser par suite, la perte ou le profit de change directement dans leurs comptes de résultats.
Par ailleurs, les entreprises qui, pour couvrir le risque de change découlant d'un achat à
terme de marchandises ou de matières premières payables en devises étrangères, achètent simultanément au même terme les devises correspondantes, peuvent fixer ne varietur le prix de revient
de ces achats à terme à une valeur en francs obtenue en appliquant le taux de change retenu pour l'acquisition à terme des moyens de paiement en monnaie étrangère. Dans ce cas, aucune différence de
change n'affectera les résultats imposables des exercices compris dans la période d’exécution des contrats à terme.
e. Entreprises tenant une comptabilité super-simplifiée
100
L'article 4
LA de l'annexe IV au CGI permet à ces entreprises d'apprécier forfaitairement le coût de revient des produits et
marchandises en stock en appliquant à leur prix de vente à la clôture de l'exercice un abattement correspondant à la marge moyenne pratiquée et calculée à partir des données de l'exercice précédent. A
défaut d'exercice de référence, la marge est appréciée par l'exploitant sous sa propre responsabilité.
B. Biens produits par l'entreprise - Coût de production
110
Pour les biens produits par l’entreprise, il convient de retenir, sur le plan comptable comme
sur le plan fiscal, le coût de production.
Aux termes de
l’article 321-21 du PCG, le coût de production des stocks comprend les coûts directement liés aux unités de production,
tels que les coûts de main d'œuvre directe, les coûts des matières premières et fournitures consommées.
Il comprend également les frais généraux de production, fixes et variables, encourus pour
transformer des matières premières en produits finis.
Sur le plan fiscal,
l’article 38 nonies de
l’annexe III au CGI définit le coût de production comme comprenant les coûts directement engagés pour la production, ainsi que les frais indirects variables et fixes de production et, sur option,
les coûts des emprunts dans les conditions fixées à l’article 38
undecies de l’annexe III au CGI. Sont exclus du coût de production les coûts administratifs, à l’exception de
ceux relatifs aux structures dédiées, ainsi que la quote-part de charges correspondant à la sous-activité.
D’une manière générale, les définitions comptable et fiscale sont similaires.
120
Le coût de production des produits intermédiaires et produits finis est fourni par la
comptabilité des prix de revient ou, à défaut, déterminé par des calculs ou évaluations statistiques.
Il est dégagé avec précision de la comptabilité dans les entreprises pratiquant le système de
l'inventaire permanent. Ces entreprises doivent normalement faire état, pour l'évaluation de leurs stocks, du prix de revient résultant de la comptabilité industrielle, sous réserve, bien entendu, que
ce prix de revient ait été correctement établi.
Il en est de même dans les entreprises où l'inventaire extra-comptable permet l'identification
des matières premières, marchandises et approvisionnements en stock et la connaissance des prix de revient détaillés correspondants.
Lorsque cette identification s'avère impossible, il convient d'admettre les résultats d'une
évaluation approchée obtenue en appliquant aux quantités en stock les prix unitaires moyens pondérés déterminés d'après les achats effectués au cours d'une certaine période, la durée de cette période
étant fixée en fonction de la rapidité avec laquelle le stock se renouvelle (cf. II-A-1).
1. Eléments du coût de production
a. Frais de fabrication et de main d'œuvre
130
Les frais de fabrication qui doivent notamment entrer en ligne de compte pour le calcul des
prix de revient des produits ouvrés par l'entreprise et figurant en stock à la clôture de chaque exercice s'entendent des frais concernant directement ou indirectement la fabrication, les coûts
administratifs étant exclus, à l'exception de ceux relatifs aux structures dédiées.
Ainsi, il a été jugé que l'Administration a évalué, à bon droit, le stock d'appartements
d'une entreprise de construction-vente à la clôture de l'exercice clos le 30 septembre 1967 en tenant compte du prix des travaux non encore payés à cette date ; en revanche, les frais administratifs
et commerciaux engagés par la société après la fin des travaux n'ont pu avoir aucune influence sur le coût de ceux-ci et ont donc été retenus à tort dans le prix de revient des appartements
(CE, arrêt du 12 janvier 1977, n° 396, 7° et 8
s.-s.).
Les frais de fabrication et de main-d'œuvre qui ne sont pas susceptibles d'être imputés
directement aux éléments qu'ils concernent peuvent être incorporés dans le prix de revient du stock fabriqué en appliquant au coût des matières premières englobées dans ce stock le rapport existant
entre, d'une part, le total des frais de fabrication et de main-d'œuvre de cette nature engagés au cours de l'exercice considéré et afférents à l'ensemble des produits ouvrés au cours dudit exercice
et, d'autre part, le prix de revient de l'ensemble des matières premières mises en œuvre pendant la même période.
Dans le cas où les dépenses de main-d'œuvre afférentes au stock de produits finis et
intermédiaires sont connues, les frais de fabrication peuvent, suivant une pratique courante, être répartis au prorata de ces dépenses entre les produits vendus et les produits en stock.
Le prix de revient des stocks de produits fabriqués et des travaux en cours doit, en vertu de
l’article 38-3 du CGI, comprendre le coût de la main-d'œuvre qui y a concouru, c'est-à-dire, non seulement les rémunérations
perçues par les salariés, mais aussi la valeur des droits à congés payés que les salariés ont acquis à l'encontre de l'entreprise au cours de l'exercice en travaillant à la fabrication des produits ou
à l'exécution des travaux dont il s'agit.
b. Dotation aux comptes d'amortissement
140
Doivent être incorporés dans le coût de production les frais généraux fixes de production
correspondant aux coûts indirects de production qui demeurent relativement constants indépendamment du volume de production.
Il s'agit notamment de l’amortissement et l’entretien des bâtiments et de l’équipement
industriels utilisés pour le cycle de production, y compris le cas échéant l’amortissement des coûts de démantèlement.
Il s'ensuit que les amortissements dérogatoires ne doivent pas être retenus pour la
détermination du coût de revient des stocks ; les dotations effectuées à ce titre constituent des charges exceptionnelles et n'affectent pas la valeur résiduelle comptable des éléments d'actif
correspondants.
Par ailleurs, il est admis qu'il soit également fait abstraction, pour le calcul du prix de
revient des stocks, de l'amortissement dégressif pratiqué sur les résultats de l'exercice en cours à la date de l'acquisition d'un élément, dans la mesure où il peut être considéré comme se rapportant
à la période antérieure à la date de mise en service de cet élément (cette solution a perdu une grande partie de son intérêt depuis que le décret du 4 septembre 1969 a institué la règle prorata
temporis pour le calcul de la première annuité d'amortissement dégressif).
D'une manière générale, il convient, sauf exception dûment justifiée, de s'en tenir en
pareille matière aux usages habituels des entreprises.
L'application de ces règles suscite toutefois les observations suivantes :
- On ne saurait admettre qu'une entreprise, vendant des produits ou des marchandises qui ne
peuvent être différenciés suivant la date de leur acquisition ou de leur fabrication, considère systématiquement -et sans être en mesure d'en justifier- d'une part comme sortis les articles achetés ou
fabriqués le plus récemment et dont le prix de revient est le plus élevé, d'autre part, comme restant en stock les articles les plus anciens et d'un prix de revient plus faible (règle LIFO ou du «
dernier entré premier sorti »).
- En ce qui concerne les entreprises qui, ne pouvant connaître le prix de revient réel des
objets ou marchandises existant effectivement à l'inventaire, évaluent leurs stocks d'après des prix unitaires moyens, il importe que ces prix moyens ne soient pas systématiquement minorés.
En effet, ces pratiques auraient l'une et l'autre pour résultat, surtout en période de hausse
des prix, la constitution d'une provision occulte ne répondant pas aux conditions posées par l'article. 39-1-5° du CGI pour la
déduction des provisions.
Il a été jugé qu'une entreprise ne saurait se prévaloir de ce que les objets métalliques
qu'elle fabrique sont susceptibles de se déprécier par suite de l'évolution de la mode pour les évaluer au seul prix du métal, à l'exclusion du prix de façon. Il lui appartenait, si elle s'y croyait
fondée, de constituer, à raison des objets appelés à être envoyés à la refonte, une provision destinée à faire face à la perte probable correspondante et égale à la différence entre le prix de revient
des objets dont il s'agit et la valeur du métal récupérable à la refonte (CE, arrêt du 9 janvier 1959, req. n° 42464, 8e sous-section). L'entreprise considérée -qui fabriquait des bagues et des
médailles- n'aurait été fondée à constituer une provision pour dépréciation à la clôture de chaque exercice que s'il était apparu probable, à la date de cette clôture, qu'en raison de l'évolution de
la mode, une partie déterminée des objets fabriqués existant en stock devrait être envoyée à la refonte au cours de l'exercice suivant.
Il s'agit également d'une quote-part d’amortissement des immobilisations incorporelles telles
que les frais de développement et les logiciels (art. 321-21 du PCG).
Aux termes des règles comptables, le coût de production des stocks peut, le cas échéant,
inclure une quote-part de l’amortissement des frais de développement et des dépenses d’acquisition de logiciels.
Il en va de même fiscalement, à la condition que l’entreprise n’ait pas exercé l’option prévue
au I de l’article 236 du CGI lui permettant de déduire immédiatement ces dépenses en charges. En effet, le deuxième alinéa du I
de cet article dispose expressément que dans ce cas, ces dépenses ne peuvent pas être prises en compte dans l’évaluation du coût des stocks.
Dès lors, il est nécessaire que l’entreprise qui a choisi de déduire en charges les frais de
développement et les dépenses de conception de logiciels comptabilisés à l’actif du bilan retraite, pour la détermination du résultat fiscal, la quote-part d’amortissement afférente à ces dépenses
incluses dans la valeur comptable des stocks.
Ce traitement ne s’applique pas aux dépenses exposées pour des opérations de recherche
scientifique ou technique ou de conception de logiciels ayant une contrepartie spécifique, c’est-à-dire pour la réalisation de commandes de tiers (par exemple en sous-traitance).
c. Frais de production variables
150
Doivent être inclus dans le coût de production les frais de production variables. Ces frais
correspondent aux coûts indirects de production, qui varient directement ou presque en fonction de la production, tels que la main d'œuvre indirecte ou les matières premières indirectes
(art. 321-21 du PCG).
d. Produits résiduels
160
Les produits résiduels (déchets et rebuts de fabrication) sont évalués au cours du marché au
jour de l'inventaire. A défaut de cours, on retient -par voie d'estimation- leur valeur probable de réalisation.
e. Emballages commerciaux
170
En ce qui concerne la définition des emballages à comprendre dans les stocks (cf.
BOI-BIC-PDSTK-20-10-II-B-1).
L'évaluation des emballages s'effectue :
- lorsqu'ils ont été achetés par l'entreprise, selon les règles applicables aux biens acquis à
titre onéreux ;
- lorsqu'ils ont été fabriqués par l'entreprise, dans les conditions prévues pour les biens
produits.
f. Frais financiers
180
Comme sur le plan comptable, les frais financiers sont incorporables, sur option, au coût de
production dans les conditions définies à l’article 38
undecies de l’annexe III du CGI, sur lesquelles des précisions sont données dans
BOI-BIC-CHG-20-20-10 .
2. Eléments exclus du coût de production
a. Eléments divers
190
Parmi les coûts exclus du coût de production des stocks figurent notamment :
- les charges correspondant aux pertes et gaspillages ;
- les montants anormaux de déchets de fabrication, de main d'œuvre ou d’autres coûts de
production ;
- les coûts de stockage, à moins que ces coûts soient nécessaires au processus de production
préalablement à une nouvelle étape de la production ;
- les frais généraux administratifs qui ne contribuent pas à mettre les stocks à l’endroit et
dans l’état où ils se trouvent ;
- les frais de commercialisation.
b. Eléments particuliers
1° Dépenses liées à des produits en stock en instance de commercialisation
200
En application de l’article
38-3 du CGI, les stocks sont évalués au prix de revient ou au cours du jour de la clôture de l'exercice, si ce cours est inférieur au prix de revient.
Dans ce dernier cas, l'entreprise doit constituer, à due concurrence, une provision pour
dépréciation (art. 38 decies de l'annexe III du CGI).
Le premier alinéa de
l'article. 39-1-5° du CGI, prévoit que les dépenses non engagées à la clôture d'un exercice en vue de la commercialisation de biens
en stock ne peuvent être retenues :
- ni pour l'évaluation de ces produits à la clôture de l'exercice ;
- ni pour la constitution d'une provision pour perte à la même date.
a° Nature des dépenses concernées
210
L'article 39-1-5° du CGI
exclut, tant pour l'évaluation des stocks que pour la constitution d'une provision pour perte, la prise en compte de toutes les dépenses nécessaires à la commercialisation ultérieure des produits en
stock, quelle qu'en soit la nature : il en est ainsi des dépenses incorporables au prix de revient des stocks (frais de remise en état, ...) ou de celles immédiatement déductibles (frais de
commercialisation, publicité, ...).
Cette exclusion s'applique à toutes les dépenses concernées non engagées à la clôture de
l'exercice (pour plus de précision sur cette notion cf. BOI-CHG-10-30-10).
Si ces dépenses ont été engagées à la clôture d'un exercice en vue de la commercialisation
ultérieure des produits en stock, elles doivent être incorporées au prix de revient des stocks si elles constituent un complément de prix de revient (frais de remise en état par exemple) ou être
déduites immédiatement dans le cas contraire (frais de publicité par exemple).
b° Règles d'évaluation des produits en stock
220
Ces éléments doivent être évalués à la clôture d'un exercice selon les règles définies par
l’article 38-3 du CGI.
Les éléments de cette évaluation (prix de revient et cours du jour) ne peuvent en aucun cas
être affectés par les dépenses non engagées à la clôture de l'exercice en vue de la commercialisation ultérieure des produits en stock.
Par ailleurs, l'article
39-1-5° du CGI interdit la déduction sur le plan fiscal d'une provision pour perte sur la vente des produits en stock à la clôture de l'exercice.
Les entreprises qui, pour se conformer aux règles comptables constatent, le cas échéant, une
provision pour perte sur stocks à la clôture de ces exercices, doivent réintégrer ces provisions de manière extra-comptable sur le tableau de détermination du résultat fiscal
n° 2058 A (ligne WI).
Corrélativement, lorsque ces provisions deviendront sans objet, en principe lors de la
commercialisation des produits en stock, leur réintégration comptable devra être neutralisée de manière extra-comptable sur le tableau de détermination du résultat fiscal
n° 2058 A (ligne WU).
2° Dépenses de recherche et de conception de logiciels
230
Aux termes de l'article
236 du CGI, les dépenses de fonctionnement exposées dans les opérations de recherche ne peuvent pas être prises en compte, au plan fiscal, dans l'évaluation du coût des stocks lorsque l'entreprise
a choisi de les déduire des résultats de l'exercice.
Toutefois, la mesure en cause ne s'applique pas aux dépenses exposées pour des opérations de
recherche scientifique ou technique ou de conception de logiciels ayant une contrepartie spécifique, c'est-à-dire engagées pour la réalisation de commandes de tiers (par exemple en sous-traitance).
Les dépenses considérées doivent s'incorporer au coût de revient de ces commandes qui figurent en principe dans les comptes des stocks ou travaux en cours.
Par ailleurs, il est précisé que, du point de vue comptable, les frais de recherche et de
développement sont dans la plupart des cas également exclus du coût de revient, sauf si des conditions spécifiques d'exploitation le justifient.
Par suite, dans le cas où les dépenses de recherche sont, au plan comptable, incluses dans
le coût de revient des stocks figurant au bilan, les entreprises doivent procéder à une correction extra-comptable de leurs stocks pour déterminer le résultat imposable.
3° Charges de sous-activité
240
Il est précisé, en matière comptable
(art. 321-21 du PCG) que l’affectation des frais généraux fixes de production doit être effectuée à partir de la capacité
normale des installations de production, et qu’elle ne doit pas être impactée par une baisse de production ou l’inutilisation d’un outil de production. La capacité normale s’entend de la production
moyenne que l’entreprise s’attend à réaliser sur un certain nombre d’exercices ou de saisons dans des circonstances normales, en tenant compte de la perte de capacité résultant de l’entretien
planifié. Il est possible de retenir le niveau réel de production s’il est proche de la capacité de production normale.
Enfin, le montant des frais généraux fixes affectés à chaque unité produite ne doit pas être
augmenté par suite d’une baisse de production ou de l’inutilisation d’un outil de production.
Du point de vue fiscal,
l’article 38 nonies de
l’annexe III au CGI
exclut du coût de production les charges de sous-activité.
L’appréciation de la sous-activité doit être effectuée selon les critères comptables,
c’est-à-dire par référence à la capacité normale attendue de production, le niveau réel de production n’étant retenu que s’il est proche du niveau défini comme normal au regard de l’outil de
production existant, et à la production moyenne appréciée sur une période de plusieurs exercices. Par conséquent, les charges de sous-activité exclues de la valorisation retenue pour les stocks sont
similaires sur le plan comptable et sur le plan fiscal (cf. jurisprudence du
CE, 27 juin 1994, n° 121748, Sté Villeroy et
Boch). | Bulletin officiel des finances publiques - impôts | BOI-BIC-PDSTK-20-20-10-10 | https://bofip.impots.gouv.fr/bofip/1497-PGP.html/identifiant=BOI-BIC-PDSTK-20-20-10-10-20120912 | 2012-09-12 00:00:00 | 1b4298d3cd1c78164a43107ad634898f0d904f6e6cacfb863bd8d24380c32be2 | [
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] |
1
Voie de recours ordinaire, l'appel doit ainsi, en matière fiscale comme en toute matière
contentieuse, être formé dans le délai d'un mois (Code de procédure civile (C. proc. Civ.), art. 538) à
compter de la notification du jugement (C. proc. Civ., art. 528).
Mais, bien entendu, la signification n'est pas une formalité préalable à la formation de l'appel
et celui-ci peut être valablement formé dès avant toute notification.
I. Durée du délai d'appel
10
En ce qui concerne la computation des délais, les règles prévues aux
articles 640 et suivants du C. proc. Civ. s'appliquent au délai d'appel (cf.
BOI-CTX-JUD-10-20-20), tout comme celles relatives aux délais spéciaux de distance
(art. 643 et suiv. du C. proc. Civ.) ; cf. BOI-CTX-JUD-10-20-20).
20
Les articles 531 et
532 du C. proc. Civ. prévoient par ailleurs deux causes d'interruption du délai d'appel.
30
Ainsi, le délai d'un mois est interrompu lorsqu'il se produit, au cours de ce délai, un
changement dans la capacité d'une partie à laquelle le jugement a été notifié (par exemple, la mise sous tutelle de la partie en cause).
En ce cas, le second alinéa de l'article 531 du C. proc. Civ. prévoit qu'un nouveau délai d'un
mois court à compter de la notification du jugement faite à celui qui a désormais qualité pour la recevoir.
40
Par ailleurs, selon l'article 532 du C. proc. Civ, le délai est pareillement interrompu
lorsque survient, après la notification du jugement, et au cours du délai d'un mois, le décès de la partie destinataire de la notification.
Un nouveau délai d'un mois court alors en vertu d'une nouvelle notification faite au domicile
du défunt.
Mais si le point de départ de ce nouveau délai est, en principe, la date de cette nouvelle
notification, il en va différemment lorsque celle-ci intervient avant que n'ait expiré le délai imparti pour faire inventaire
(cf. Code civil (C. civ.), art.
790). Dans ce dernier cas, le nouveau délai d'appel ne pourra courir qu'a compter de l'expiration du délai d'inventaire .
50
En revanche, le délai d'appel n'est pas interrompu par une demande d'aide
juridictionnelle (Civ. 2ème, 5 février
1986, Bull. II, n° 5).
De même, aucune disposition ne prévoit la possibilité de suspension du délai d'appel.
Ce n'est donc que très exceptionnellement, et uniquement dans l'hypothèse où l'appelant
tardif rapporte la preuve d'un obstacle invincible, entraînant une impossibilité absolue d'agir, que pourra être admise la suspension du délai
(civ. 2ème, 24 octobre 1973, Bull. II, n°
267).
60
Par ailleurs, s'agissant des jugements qui tranchent tout le principal et ceux qui, statuant
sur une exception de procédure, une fin de non-recevoir ou tout autre incident, mettent fin à l'instance, l'article 528-1 du C.
proc. Civ. prévoit que les parties qui ont comparu ne peuvent plus exercer un recours à titre principal si, dans le délai de deux ans à compter de son prononcé, le jugement n'a pas été notifié.
II. Point de départ du délai d'appel
A. Cas général
70
À défaut de disposition particulière, le point de départ du délai d'appel est constitué par la
date de la notification du jugement (C. proc. Civ., art. 528) à condition toutefois que celle-ci soit
régulière.
Dès lors, une notification irrégulière ne fait pas courir le délai d'appel
(C. cass., Ass.
Plénière, 15 mai 1992, Bull. n° 6), mais
la cour d'appel n'est pas tenue de vérifier d'office la régularité de la notification si elle n'est pas critiquée
(soc. 8 janvier 1976, Bull. V, n° 15).
Il en résulte que, tant que la nullité de l'acte de signification n'est pas prononcée par
la cour d'appel, à la demande de l'une ou l'autre des parties, la notification irrégulière continue de produire ses effets, mais elle est rétroactivement anéantie par le prononcé de son annulation de
sorte que le délai d'appel est censé avoir commencé à courir.
80
En application des
articles 651 et 675 du C. proc. Civ., le jugement doit
être notifié par voie de signification, c'est-à-dire par un acte d'huissier de justice.
Outre les mentions prescrites pour de tels actes
(C. proc. Civ., art.
648 ; cf. BOI-CTX-JUD-10-20-30), la signification du jugement à partie doit indiquer de manière très apparente le délai de recours qui est
ouvert à celle-ci, ainsi que les modalités selon lesquelles ce recours peut être exercé (C. proc. Civ., art. 680).
Par combinaison des
articles
693 et 694 du C. proc. Civ., les prescriptions de l'article
680 du C. proc. Civ. doivent être observées à peine de nullité de la notification. Mais la jurisprudence considère que le
défaut de mention ou l'indication erronée d'une mention dans l'acte de signification constitue un vice de forme de l'acte de sorte que le demandeur à la nullité de l'acte est tenu de démontrer le
grief que lui a causé l'erreur ou l'omission
(Civ. 2ème, 23 octobre 1991, Bull. II, n°
266).
90
Pour faire valablement courir le délai de recours, la notification doit avoir été faite à
partie (C. proc. Civ., art. 677 et 678). Par ailleurs,
dès lors que la représentation n'est pas obligatoire en matière fiscale devant le tribunal de grande instance, il n'y a pas lieu à signification préalable du jugement à l'avocat constitué
volontairement devant le tribunal.
100
Si la signification à personne s'avère impossible, l'acte peut être délivré soit à domicile,
soit à défaut de domicile connu, à résidence (C. proc. Civ., art. 655 et suiv. ; cf.
BOI-CTX-JUD-10-30-10).
Ni les dispositions de
l'article R* 202-2, alinéa 5 du LPF
(livre des procédures fiscales), ni celles de
l'article 689 C.proc.
Civ., ne permettent de considérer qu'un jugement puisse être valablement notifié à domicile élu lorsque la signification à partie s'avère impossible.
En revanche, en ce qui concerne la partie demeurant à l'étranger, la notification est
valablement faite à domicile élu par elle en France (C. Proc. Civ., art. 682). À cet égard, la Cour de cassation juge que la
notification faite en France au représentant d'une compagnie de droit étranger fait courir à l'égard de celle-ci le délai d'un mois pour interjeter appel
(Civ. 2ème, 12 novembre 1997, Bull. inf. 1998,
n°260).
110
Il y a lieu, par ailleurs, de relever que les dispositions de
l'article 528-1 du C. Proc. Civ. interdisant tout recours après qu'un délai de deux ans se soit écoulé sans que le jugement
ait été notifié, ne sont applicables qu'en cas d'absence de notification, et non lorsque la formalité de notification, bien qu'effectuée, est entachée d'une irrégularité susceptible d'en faire
constater la nullité (Com. 24 juin 1997, n° 1578
D).
B. Règles particulières en cas d'indivisibilité ou de solidarité
120
Des règles particulières s'appliquent en cas d'indivisibilité de l'objet du litige ou de
solidarité des parties en présence.
Ainsi, il résulte de
l'article 529 du C. Proc. Civ. que la notification du jugement à l'une seulement des parties condamnées de manière solidaire ou
indivisible ne fait courir le délai d'appel qu'à son égard. Inversement, lorsque le jugement profite solidairement ou indivisiblement à plusieurs parties, chacune peut se prévaloir de la notification
par l'une d'elles et donc, le cas échéant, de l'expiration du délai d'appel.
En outre, en application de
l'article 552 du C. Proc. Civ., en cas de solidarité ou d'indivisibilité à l'égard de plusieurs parties, l'appel formé par
l'une des parties, dans les délais, relève de sa tardiveté l'appel des autres.
L'article 553 du C. Proc. Civ. précise enfin qu'en cas
d'indivisibilité à l'égard de plusieurs parties, l'appel de l'une d'entre elles produit effet à l'égard des autres, tandis que l'appel formé à l'encontre d'une seule de ces parties
n'est recevable que si toutes sont appelées à l'instance.
En cas d'appel interjeté par l'administration, il y a donc lieu, en principe, d'intimer toutes
les parties ayant figuré à l'instance devant le tribunal. Toutefois, il est fait exception à ce principe lorsque l'administration entend former appel uniquement sur l'un des chefs divisibles du litige
à l'égard d'une partie non solidaire des autres (exemple : un chef de redressement distinct concernant un seul légataire particulier).
III. Effets de l'expiration du délai d'appel
130
L'expiration du délai imparti pour faire appel a pour effet de rendre impossible le recours
qui serait alors irrecevable.
La fin de non-recevoir d'ordre public que constitue une telle irrecevabilité peut être
proposée en tout état de cause (C. Proc. Civ., art. 123), sans qu'il soit besoin de justifier d'un quelconque grief
(C. Proc. Civ., art. 124). Le juge doit même les relever d'office après avoir mis les parties en mesure de présenter leurs
observations (Civ. 2ème 7 mars 1990, Bull. II,
n° 56).
La déchéance qui atteint ainsi l'appelant lui interdit de former tout autre recours, et en
particulier un pourvoi en cassation (Civ. 2ème,
1er juillet 1966, Bull. II, n° 725).
140
Cela étant, l'article 540
du C Proc. Civ. a prévu une procédure permettant aux juges, sous certaines conditions et dans certaines situations, de relever appel du jugement en dépit de l'expiration des délais. Toutefois,
cette procédure, qui ne s'applique qu'en cas de jugement rendu par défaut ou réputé contradictoire et lorsque l'appelant tardif peut démontrer, soit qu'il n'a pas eu connaissance du jugement en temps
utile pour exercer l'appel sans qu'il y ait faute de sa part, soit qu'il s'est trouvé dans l'impossibilité d'agir, est de peu de portée dans les instances en matière fiscale puisqu'elle n'est ouverte
qu'au seul défendeur défaillant à l'instance devant le tribunal de grande instance. Or dans la plupart des affaires, c'est l'administration qui occupe la position de défendeur.
Par voie de conséquence, dès lors que les parties sont dispensées de toute représentation et
que ce service a régulièrement présenté ses observations en défense, le jugement rendu ne saurait être que contradictoire, indépendamment de la question de la présentation, qui reste facultative,
d'observations orales à l'audience (cf. BOI-CTX-JUD-10-50-20). | Bulletin officiel des finances publiques - impôts | BOI-CTX-JUD-20-20-20 | https://bofip.impots.gouv.fr/bofip/1603-PGP.html/identifiant=BOI-CTX-JUD-20-20-20-20120912 | 2012-09-12 00:00:00 | bda2d3066dbcdd97e8f16edf605782a2ee4956ef5fbd02d326cebc373f772ae3 | [
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1
La liquidation judiciaire est une procédure d'apurement collectif du passif qui a pour objet de
mettre fin à l'activité de l'entreprise tout en réalisant le patrimoine du débiteur par une cession totale ou séparée de ses droits et biens.
Elle est ouverte à l'encontre de tous les débiteurs en cessation des paiements et dont le
redressement est manifestement impossible. Sont visées les mêmes personnes qu'en procédures de sauvegarde et de redressement judiciaires à l'exclusion de celles déjà soumises à une procédure de
liquidation judiciaire, tant que celle-ci n'est pas clôturée (code de commerce [C. com.], art. L. 640-2, al. 2).
10
Le chapitre IV du livre IV du titre VI du code de commerce
(C. com., art. L. 644-1 et suiv.) prévoient une procédure de liquidation judiciaire simplifiée visant d'une part à accélérer le
traitement des liquidations judiciaires des petites entreprises ne détenant pas d'immeubles mais seulement de faibles actifs facilement réalisables, et d'autre part, à réduire les frais engendrés par
ces procédures.
La liquidation judiciaire simplifiée est devenue obligatoire (pour les procédures ouvertes à
compter du 15 février 2009) lorsque le nombre de salariés, au cours des six mois précédant l'ouverture de la procédure, et le chiffre d'affaires HT sont inférieurs aux seuils fixés par
l'article D. 641-10 du code de commerce.
20
La procédure de rétablissement professionnel introduite par
l'ordonnance n° 2014-326 du 12 mars 2014 est une
procédure rapide (4 mois) et allégée, alternative à la liquidation judiciaire, qui s’adresse aux débiteurs professionnels personnes physiques, dépourvus de patrimoine et de salariés et exerçant une
activité de faible importance, qui se trouvent en état de cessation des paiements et dont le redressement est manifestement impossible.
L'ordonnance du 12 mars 2014 entre en vigueur le
1er juillet 2014 et s'applique aux procédures ouvertes à compter de cette date. Elle n'est donc pas applicable aux procédures en cours au jour de son entrée en vigueur, à l'exception des dispositions
de l'article L. 643-9 du code de commerce et de l'article L.
643-13 du code de commerce relatives respectivement à la clôture de la liquidation judiciaire pour insuffisance d'actif et à la reprise de cette procédure.
C’est une procédure à la seule initiative du débiteur.
L'issue de la procédure consiste soit en une ordonnance de clôture qui conduit à un effacement
de certaines dettes du débiteur, soit à l'ouverture d'une liquidation judiciaire.
30
La présente section est consacrée :
- à la procédure de liquidation judiciaire (sous-section 1,
BOI-REC-EVTS-10-20-30-10) ;
- à la procédure de rétablissement professionnel (sous-section 2,
BOI-REC-EVTS-10-20-30-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-EVTS-10-20-30 | https://bofip.impots.gouv.fr/bofip/1618-PGP.html/identifiant=BOI-REC-EVTS-10-20-30-20150701 | 2015-07-01 00:00:00 | 1665d03227be618da5725ec4ea4287f62c4d4b2478645bf7e2a29ecaeba88ae0 | [
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] |
1
Avant de déterminer le champ et les conditions d'application de la législation consacrée aux
mesures de publicité en cas de vente amiable ou d'apport du fonds ainsi qu'à l'opposition au paiement du prix, il convient d'identifier précisément les éléments qui forment un fonds de commerce.
A cette fin, la présente section décrit la nature et les caractères du fonds de commerce et
définit les éléments essentiels (corporels et incorporels) qui le composent.
I. Définition légale du fonds de commerce
10
Aucune loi française ne définit le fonds de commerce. La loi fournit seulement un certain nombre
de critères permettant de préciser la notion de fonds de commerce.
Ainsi,
le titre IV du livre
1er du code de commerce sur la vente et le nantissement des fonds de commerce énumère les éléments qui composent le fonds et pose certaines règles qui permettent de définir des principes sur les
conditions d'existence et la nature du fonds de commerce.
Le fonds de commerce n'est pas homogène. Il est composé d'éléments disparates qui peuvent être
aisément détachés du fonds et sont essentiellement périssables.
20
La loi distingue les éléments incorporels des éléments corporels et y attache certaines
conséquences (par exemple, l'obligation de fixer des prix distincts).
A. Les éléments incorporels
30
L'article L141-5 du code de
commerce, cite l'enseigne et le nom commercial, le droit au bail, la clientèle et l'achalandage.
L'article L142-2 du code de
commerce indique en outre les brevets d'invention, les licences, les marques de fabrique et de commerce, les dessins et modèles industriels et généralement les droits de propriété industrielle,
littéraire ou artistique qui y sont attachés.
L'énumération donnée par la loi n'est pas limitative.
40
En principe, les créances et dettes de l'exploitant du fonds, les contrats qu'il conclut, ne
font pas partie du fonds de commerce.
Dans certains cas, créances et dettes deviennent des éléments du fonds.
C'est ainsi que le droit au bail est expressément prévu par l'article
L141-1 du code de commerce comme un élément du fonds de commerce.
50
L'article L1224-1 du code du
travail prévoit également qu'en cas de modification dans la situation juridique de l'employeur, les contrats en cours subsistent entre le nouvel entrepreneur et le personnel de l'entreprise.
De même, en matière d'impôt sur le revenu,
l'article 1684 du code général des impôts (CGI) rend,
à certaines conditions, le cessionnaire d'un fonds de commerce solidairement responsable des impôts dus par le cédant pour les bénéfices réalisés pendant l'exercice en cours. La dette d'impôt se
trouve ainsi incorporée au fonds et se transmet avec lui.
60
Par ailleurs, un certain nombre de commerces nécessitent pour leur création, leur
exploitation, des autorisations, des licences, des agréments, des cartes professionnelles, etc...
Certaines de ces autorisations ont un caractère personnel, de sorte qu'elles ne peuvent être
un élément du fonds.
70
Dans d'autres cas, ces autorisations ont un caractère réel car, attribuées pour l'exploitation
d'un fonds de commerce déterminé, leur acquisition est de plein droit pour l'acquéreur du fonds, devenant ainsi un élément du fonds.
Il en est ainsi des licences des débits de boissons. La licence de quatrième catégorie a pris
une importance capitale pour le fonds, dès lors qu'en l'état de la législation, l'ouverture de tout nouvel établissement de quatrième catégorie est interdite. Elle constitue donc un élément
déterminant du fonds de commerce.
80
De même, les commerçants qui s'établissent ou transfèrent leur fonds dans l'enceinte d'un
marché d'intérêt national, le font grâce à un droit d'occupation privative d'emplacement qui est concédé par l'administration du marché.
Le titulaire de l'emplacement peut présenter à l'agrément de l'administration un successeur
qui sera subrogé dans ses droits, de sorte que ce droit d'occupation tend à devenir une valeur patrimoniale.
90
Enfin, lorsqu'il existe un droit de concession immobilière, qui constitue un droit réel, le
concessionnaire peut donner son droit en location-gérance. Il doit donc être considéré comme un élément du fonds de commerce au même titre que le droit au bail.
B. Les éléments corporels
100
Les articles L 141-1 et
L 141-5 du code de commerce indiquent comme éléments corporels le matériel et les marchandises.
Le matériel comprend tous les meubles corporels qui permettent l'exploitation du fonds de
commerce : meubles meublants, outillage, machines.
Les marchandises (stocks) comprennent tous les meubles corporels destinés à être vendus,
l'achat et la revente de ces meubles étant l'objet même de l'exploitation.
110
Le code de commerce ne mentionne jamais les immeubles et ne les comprend pas dans la liste
limitative des éléments pouvant être donnés en nantissement.
En conséquence, le comptable de la Direction Générale des Finances Publiques (DGFIP) créancier
qui demande la vente en bloc d'un fonds exploité par un commerçant dans un immeuble dont il est propriétaire, ne peut obtenir que le débiteur soit tenu de consentir un bail à l'adjudicataire.
120
Les immeubles par nature et par destination ne constituent jamais un élément du fonds de
commerce.
II. Définition jurisprudentielle du fonds de commerce
A. Les éléments essentiels du fonds
130
Un fonds de commerce peut être constitué d'un grand nombre d'éléments. Mais il n'est pas
nécessaire, pour qu'il y ait un fonds, que tous ces éléments soient réunis.
Il est admis que les éléments corporels ne sont pas des éléments essentiels du fonds.
En revanche, la clientèle constitue l'élément essentiel du fonds de commerce
(Cass. civ. 3ème 18 mai 1978, n° 76-13943
; Com, 16 janvier 1990, n°
87-20156).
En outre, la Chambre commerciale de la Cour de cassation a précisé que la cession d'une
branche autonome d'activité à laquelle est attachée une clientèle propre constitue une cession de fonds de commerce indépendante
(Cass. com 14 avril 1992, n°
89-20908).
Le droit au bail ne constitue pas, de plein droit, un élément nécessaire du fonds de
commerce (Cass. com. 27 avril 1993, n°
91-10819).
Dès lors, la seule cession de bail ne constitue celle du fonds de commerce que lorsqu'elle
implique la cession de la clientèle (Cass.
civ. 20 juin 1979, n° 78-11559).
140
La licence de débits de boissons est un accessoire du fonds de commerce et elle ne peut, à
elle seule, constituer un fonds de commerce.
Il a été jugé que la cession distincte du mobilier et d'une licence de débit de boissons ne
comportant aucun élément relatif à la nature et à l'importance d'une clientèle, ni au chiffre d'affaires d'un fonds de commerce, ne constitue pas la vente d'un fonds de commerce
(Cass. com. 26 mars 1996, n° 93-20073).
Par ailleurs, en cas de cession du fonds, la licence est présumée être cédée avec le fonds
(Cass.
Cass. com. 26 avril 1984, n°
82-17047), mais le fonds peut être cédé sans la licence.
B. Le caractère commercial du fonds de commerce
150
L'objet du fonds est d'accomplir des actes de commerce dans l'exercice d'une profession, de
telle sorte que celui qui exploite le fonds, effectuant des actes de commerce et en faisant sa profession habituelle, ait normalement la qualité de commerçant.
Par suite, à défaut de revêtir une nature commerciale dans le cadre de l'exercice d'une
activité commerciale, ne constituent pas des fonds de commerce :
- les clientèles civiles des professions libérales (avocats, médecins, chirurgiens-dentistes,
architectes ) ;
- les établissements artisanaux.
Les tribunaux de l'ordre judiciaire donnent de la notion d'artisan une définition beaucoup
plus restrictive que celle résultant du droit fiscal. La jurisprudence civile exige que l'artisan tire l'essentiel de ses ressources de son travail personnel et ne spécule pas sur la valeur des
marchandises (Cass. com. 12 mai 1969, n°
67-13532).
160
En revanche, lorsque l'exploitant d'un tel établissement ne se contente pas d'une manière
générale de commander des marchandises au fur et à mesure de ses besoins, mais fait des achats constituant de véritables approvisionnements dont il peut tirer des bénéfices spéciaux, il est considéré
comme faisant des actes de commerce. Dès lors, la vente du fond de ces «artisans-commerçants» est soumise aux formalités du code de commerce.
170
S'agissant des entreprises publiques, les établissements publics ne sont pas propriétaires
d'un fonds de commerce.
Remarque : il a été jugé que les débits de tabac ne constituaient pas des fonds
de commerce.
III. La nature du fonds de commerce
A. Le fonds de commerce est une universalité
180
Le fonds de commerce est une universalité, en ce sens qu'il est un bien distinct des éléments
qui le composent, mais il n'est pas une universalité de droit, c'est-à-dire un patrimoine ayant un passif propre.
Il est en outre observé que le fonds considéré globalement a, en fait, une valeur supérieure à
la somme des valeurs de ses divers éléments. C'est pourquoi le code de commerce, en son titre IV du livre 1er, prévoit, sur poursuites en vue de la vente séparée d'éléments, la possibilité d'une
conversion en vente globale du fonds (cf. articles L143-3,
L143-4 et L143-10 du code de commerce.
B. Le fonds de commerce est un meuble incorporel
190
La nature mobilière du fonds est indiscutable, les fonds de commerce ne comprennent d'ailleurs
que des éléments mobiliers.
Par ailleurs, il résulte de la nature du fonds de commerce, universalité mobilière de nature
incorporelle, que l'article 2279 du code civil, sur l'action possessoire, n'est pas applicable Il ne peut y avoir également prescription
acquisitive du fonds. | Bulletin officiel des finances publiques - impôts | BOI-REC-GAR-20-30-10 | https://bofip.impots.gouv.fr/bofip/1661-PGP.html/identifiant=BOI-REC-GAR-20-30-10-20120912 | 2012-09-12 00:00:00 | a59004004abd323997fb3cbcbd57d264a38269432726a1f4a25efb1f1e05ce0b | [
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] |
Remarque : Le taux réduit s'applique dans les conditions précisées ci-après et
pour autant que les travaux relatifs aux éléments du système de chauffage ou installations sanitaires ne concourent pas à la production d'un immeuble
(BOI-TVA-IMM-10-10-10-20 au II-A § 140 et suivants).
Les équipements de production d'énergie utilisant une source d'énergie renouvelable (micro
centrales photovoltaïques, éoliennes, capteurs solaires...) suivent les règles applicables aux équipements de chauffage.
Équipements concernés
Taux applicable
Observations
Chaudières et équipements assimilés *
• chaudières
• cuves à fioul
• citernes à gaz
• pompes à chaleur (sauf pompes à chaleur de type air/air)
Taux réduit
Le taux réduit s'applique à la fourniture et à l'installation de ces équipements dans une maison
individuelle ou à l'intérieur d'un appartement situé dans un immeuble collectif.
Cheminées *
• cheminées, inserts et foyers fermés
• sorties de toit
• accélérateur de cheminée pourvu d'un récupérateur de chaleur
Taux réduit
Sont soumis au taux réduit les travaux de construction, de fourniture et de pose de ces équipements, y
compris les matières premières et fournitures utilisées (habillage en pierre, poutre en bois, boisseaux, etc.).
S'agissant des accélérateurs de cheminée, le taux réduit s'applique, que celui-ci ait été installé avec la
cheminée ou après l'édification de celle-ci.
Appareils fixes de chauffage *
• poêles à bois, à charbon ou au fioul
• radiateurs
• convecteurs
Taux réduit
Seuls les appareils à caractère fixe peuvent le cas échéant bénéficier du taux réduit. En revanche, la
fourniture d'équipements à caractère mobile relève toujours du taux normal de la TVA.
Précision concernant les poêles à bois et assimilés : la fourniture et la pose de ces équipements relèvent
du taux réduit dans la mesure où ils sont reliés par un tuyau fixe de branchement au conduit de cheminée ou aux canalisations nécessaires à la conduite de l'énergie.
Autres équipements
• humidificateurs et déshumidificateurs
• aérateurs et extracteurs
• unités d'aspiration centralisée
• adoucisseurs d'eau, osmoseurs
• chauffe-eau
• ballons d'eau chaude
Taux réduit
* Ces éléments sont à prendre en compte parmi les éléments constituant le système de chauffage
au titre de la composante second œuvre (BOI-TVA-IMM-10-10-10-20 au II-A-1-d § 190). | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000203 | https://bofip.impots.gouv.fr/bofip/1668-PGP.html/identifiant=BOI-ANNX-000203-20140929 | 2014-09-29 00:00:00 | 1b528562936b24cd702ead2eb19ed93d1ca49b4dc3d58746fb2cea1b86ace0be | [
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] |
I. Principe
1
Lors de la survenance d’un des évènements exposés au 1 du III de
l'article 207 de l'annexe II au CGI qui entraînent soit un reversement, soit une déduction complémentaire de la TVA
initialement déduite, le montant de la TVA à régulariser est égale à la somme des régularisations annuelles qui auraient été effectuées jusqu’au terme de la période de régularisation.
10
Toutefois, pour la détermination d'une telle régularisation globale, les régularisations
annuelles qui servent à son calcul doivent être calculées et prises en compte quand bien même la variation du produit des coefficients d’assujettissement et de taxation serait inférieure ou égale, en
valeur absolue, à un dixième (cf. le 2 du III de l’article 207 de l'annexe II au CGI, qui fait référence aux 1, 2, 3
et 5 du II de ce même article, mais non au 4).
20
Par ailleurs, les assujettis sont en tout état de cause dispensés de procéder à la
régularisation de la taxe initialement déduite afférent aux biens immobilisés qui ont été volés ou détruits dès lors que ce vol ou cette destruction fait l’objet d’une justification.
II. Exemples de calcul se traduisant par une régularisation globale
A. Cession ou apport non soumis à la taxe sur le prix total ou la valeur totale
30
Dans ce cas, le bien est alors réputé avoir été utilisé, pour toute la période de régularisation
restant à courir, à une activité exonérée n’ouvrant pas droit à déduction (coefficient de taxation égal à zéro).
Exemple : Une entreprise D acquiert en l’année N, un immeuble neuf pour un montant
hors taxe d’un million d’euros, auxquels s’ajoutent 196 000 euros de TVA. Il s’avère que le coefficient d’assujettissement de ce bien est de 0,8 et son coefficient de taxation de 0,5. Son coefficient
d’admission étant égal à l’unité, le coefficient de déduction de ce bien est égal à 0,4 et l’entreprise a pu déduire initialement pour 78 400 euros de TVA. Ces coefficients ne varient pas tout au long
de la vie de l’entreprise. Au cours de l’année N+7, l’entreprise D cède son immeuble à une entreprise E. Cette cession se faisant sans TVA, l’entreprise D est tenue à une régularisation globale, qui
est égale à la somme des régularisations qui auraient eu lieu au cours des années N+8 à N+19 (soit 12 années), si, pour chacune de ces années, elle avait constaté que le coefficient de taxation de
l’immeuble était nul.
Cette régularisation, qui prend la forme d’un reversement, est donc égale à :
12 x { [ (0 – 0,4) / 20 ] x 196 000 }, soit 47 040 euros.
40
Lorsque le bien cédé constitue également une immobilisation pour son acquéreur, le cédant
peut, conformément au 3 du III de l’article 207 de l'annexe II au CGI, lui « transférer » une partie de la TVA
initiale, à proportion de la période de régularisation non encore entamée.
Exemple : L’entreprise E ayant décidé d’immobiliser l’immeuble qu’il a acquis,
l’entreprise D peut lui transférer un montant de TVA égal à :
(12/20) x 196 000, soit 117 600 euros.
Il s’avère que pour l’entreprise E, le coefficient d’assujettissement de l’immeuble est égal à 1
et son coefficient de taxation est égal à 0,35. L’entreprise E pourra donc déduire 41 160 euros. Elle sera elle-même tenue aux régularisations éventuelles pendant les vingt années suivant son
acquisition, sur la base d’une TVA initiale égale à la TVA transférée, soit 117 600 euros.
B. Transferts entre secteurs d’activité
50
Le transfert d’immeubles immobilisés entre secteurs d’activité est traité comme une cession
non soumise à la taxe, suivie d’un éventuel transfert de droit à déduction. Le transfert de l’immeuble d’un secteur d’activité vers un autre secteur ouvre un nouveau délai de régularisation.
Exemple : Une entreprise F acquiert en l’année N un immeuble neuf pour un
montant hors taxe d’un million d’euros, auxquels s’ajoutent 196 000 euros de TVA. Elle l’affecte aux besoins d’un premier secteur d’activité. Il s’avère que le coefficient de taxation de ce bien est
de 0,4. Ses coefficients d’assujettissement et d’exclusion étant égaux à l’unité, le coefficient de déduction de ce bien est égal à 0,4 et l’entreprise a pu déduire initialement pour 78 400 euros de
TVA. Ces coefficients ne varient pas tout au long de la vie de l’entreprise. Au cours de l’année N+7, l’entreprise F transfère son immeuble vers un second secteur d’activité, dans lequel le
coefficient de déduction de l’immeuble est de 0,35. L’entreprise F est tenue à une régularisation globale, qui est égale à la somme des régularisations qui auraient eu lieu au cours des années N+8 à
N+19 (soit 12 années), si, pour chacune de ces années, elle avait constaté que le coefficient de taxation de l’immeuble était nul. Cette régularisation, qui prend la forme d’un reversement, est donc
égale à :
12 x { [ (0 – 0,4) / 20 ] x 196 000 }, soit 47 040 euros.
Si le bien constitue également une immobilisation dans son nouveau secteur d’activité, elle
pourra déduire 41 160 euros (voir l’exemple au II-A § 40).
Toutefois, lorsque l'assujetti a des secteurs d'activité exonérées n'ouvrant pas droit à
déduction et des secteurs d'activités imposées, il doit soumettre à la TVA la livraison (CGI, art. 257, II-1-3°) du bien immobilisé au secteur exonéré n'ouvrant pas
droit à déduction lorsque le bien qui a changé d'affectation avait bénéficié d'une déduction totale ou partielle lors de son acquisition ou de sa précédente affectation. Dans cette situation, aucune
régularisation de la taxe initialement déduite n'est exigible. En revanche, la taxe afférente à la livraison à soi-même n'est pas déductible puisque le coefficient de taxation du bien résultant de sa
nouvelle affectation à un secteur totalement exonéré est nul.
C. Cession ou apport soumis à la taxe sur le prix total ou la valeur totale
60
Dans le cas d’une cession ou d’un apport soumis à la taxe sur le prix total ou la valeur
totale, le bien est réputé avoir été utilisé, pour toute la période de régularisation restant à courir, à une activité telle que son coefficient de déduction soit égal à 1. Peuvent par exemple être
visées les cessions de biens mobiliers d’investissement.
Exemple : En l’année N, une banque G acquiert sous le régime de la TVA
immobilière un immeuble qu’elle affecte à l’ensemble de son activité économique. Le coefficient de taxation du bien, acquis pour un million d’euros hors taxe, s’avère égal à 0,5. Les autres
coefficients étant égaux à 1, le coefficient de déduction du bien est égal à 0,5. La banque peut donc déduire 1 000 000 x 0,5 x 0,196, soit 98 000 euros.
En N+3, la banque cède son immeuble, à nouveau sous le régime de la TVA immobilière. La déduction
complémentaire dont bénéficie la banque G est égale à :
16 x { [ (1 – 0,5) / 20 ] x 196 000 }, soit 78 400 euros.
D. Modification législative ou réglementaire des règles d’exclusion
70
Une telle évolution se traduit par une modification du coefficient d'admission du bien.
Exemple : Une entreprise H dont l’activité est intégralement soumise à la TVA a
acquis en l’année N un bien meuble immobilisé exclu du droit à déduction pour un montant de 10 000 euros hors taxe. La TVA y afférente, soit 1 960 €, n’a pas été déduite car le coefficient d'admission
attaché à ce bien était nul, les coefficients d’assujettissement et de taxation du bien étant, quant à eux, égaux à l’unité. En N+2, une disposition réglementaire ouvre partiellement le droit à
déduction à hauteur de 65 % pour les biens de cette nature. Le coefficient d’exclusion du bien devient donc égal à 0,65. L’entreprise peut opérer une déduction complémentaire égale à :
2 x { [ (1 x 1 x 0,65 – 1 x 1 x 0) / 5 ] x 1 960 }, soit 509,60 euros.
En outre, pour les éventuelles régularisations ultérieures, le nouveau coefficient d'admission du
bien (0,65) se substitue à l’ancien (0) pour la détermination du coefficient d’exclusion initial. En N+3, une nouvelle disposition réglementaire vient cette fois lever totalement l’exclusion. Le
nouveau coefficient d'admission est égal à 1 et l’entreprise peut opérer une nouvelle déduction complémentaire égale à :
1 x { [ (1 x 1 x 1 – 1 x 1 x 0,65) / 5 ] x 1 960 }, soit 137,20 euros.
E. Biens venant à être utilisés à des opérations ouvrant droit à déduction
80
Une régularisation globale est également opérée lorsqu’un bien immobilisé devient utilisé à
des opérations ouvrant droit à déduction.
Exemple : Un entrepreneur individuel I a acquis en l’année N un immeuble pour un
montant d’un million d’euros hors taxe, auxquels s’ajoutent 196 000 euros de TVA. Cet immeuble a été affecté à 20 % à un usage privé (son coefficient d’assujettissement est donc égal à 0,8).
L’entrepreneur individuel exerce une activité de formation professionnelle, exonérée de TVA. Le coefficient de taxation de l’immeuble est donc nul, tandis que son coefficient d'admission est égal à
l’unité. En N+9, cet entrepreneur débute une activité de conseil, soumise à la taxe, de telle sorte que le coefficient de taxation de l’immeuble, affecté de manière mixte à ces deux activités, se
révèle égal à 0,3. L’entrepreneur est en droit de déduire une fraction de la taxe initialement supportée, égale à :
10 x { [ (0,8 x 0,3 x 1 – 0) / 20 ] x 196 000 }, soit 23 520 euros.
Pour le calcul des régularisations ultérieures, globales ou annuelles, le coefficient de
taxation initial est désormais égal 0,3 (CGI, ann. II, art. 207, III-3). En effet, lorsqu'il a été fait application
d'une régularisation fondée sur le fondement du 4° du 2 du III de l'article 207 de l'annexe II au CGI, le coefficient de taxation mentionné dans cette disposition devient le nouveau coefficient de
taxation initial pour l'application ultérieure des dispositifs de régularisation visés au II et au III de cet article.
Exemple : En N+11, le coefficient de taxation de l’immeuble s’avère désormais
égal à 0,43. L’entreprise procédera à une déduction complémentaire (régularisation annuelle) égale à :
[(0,8 x 0,43 x 1 – 0,8 x 0,3 x 1) / 20 ] x 196 000, soit 1 019,2 euros (étant fait observer que
le produit 0,8 x 0,43 diffère du produit 0,8 x 0,3 de plus d’un dixième).
Une collectivité locale J acquiert en l’année N un immeuble, pour un montant d’un million d’euros
hors taxe, auxquels s’ajoutent 196 000 euros de TVA. Cet immeuble a été affecté à 100 % à une activité placée hors du champ de la taxe en application de
l’article 256 B du CGI, son coefficient d’assujettissement est donc égal à 0. En N+3, la collectivité décide d’utiliser ce bien
à une activité soumise de plein droit à la taxe en application de ce même article. Elle ne peut prétendre à aucune déduction complémentaire. En effet, aucune régularisation annuelle n’est applicable
aux biens dont le coefficient d’assujettissement est nul. Comme il ne peut être fait application 2 du III de l’article 207
de l'annexe II au CGI, il n’y a pas lieu non plus de faire application du 3 du III de ce même article, de telle sorte que le coefficient d’assujettissement de l’immeuble restera nul alors même
qu’il est affecté à une activité dans le champ de la taxe.
F. Biens cessant d’être utilisés à des opérations ouvrant droit à déduction
1. Biens restant utilisés à des opérations imposables
90
Dans ce cas, le coefficient de taxation du bien devient nul, mais son coefficient
d’assujettissement reste non-nul. Il y a lieu à régularisation globale. Le coefficient d’assujettissement n’étant pas nul, le bien reste disponible pour une nouvelle régularisation durant la période
de régularisation, dans le cas où il serait de nouveau utilisé, au moins en partie, à des opérations ouvrant droit à déduction. La nouvelle régularisation globale serait opérée ainsi qu’il est dit au
II-E § 80.
2. Biens cessant d’être utilisés à des opérations imposables
100
Dans ce cas (par exemple en cas de cessation de l'activité économique ou d'affectation à une
activité située en dehors du champ d'application de la TVA), le coefficient d’assujettissement du bien devient nul, ainsi que son coefficient de taxation. Il y a lieu à régularisation globale.
Contrairement à la situation décrite au point précédent, le bien sort définitivement du cycle des régularisations. Quand bien même il serait à nouveau utilisé à des opérations imposables, aucune
déduction complémentaire ne serait permise.
Exemple : En l'année N, un entrepreneur individuel K, exerçant une activité
intégralement soumise à la TVA, fait l'acquisition d'un immeuble neuf, qu'il décide d'affecter à son exploitation. Le coût d'acquisition s'élève à 100 000 euros hors taxe. Il déduit 19 600 euros. En
N+6, l'immeuble est affecté au patrimoine privé de l'exploitant. Celui-ci est tenu à un reversement égal à :
19 Σ 7(0*0*1-1*1*1)19600/20 = 12 740 euros.
Le coefficient d'assujettissement de référence du bien devient nul, ainsi que le coefficient de
taxation de référence. En N+8, il réaffecte son immeuble à son activité professionnelle. Il ne peut prétendre à aucune déduction complémentaire.
Remarque : Le prélèvement dans les même conditions d'un bien mobilier
immobilisé donnerait lieu non pas à régularisation sur le fondement du III de l'article 207 de l'annexe II au CGI,
mais à la taxation d'une livraison à soi-même dans les conditions prévues au BOI-TVA-DED-60-20-10 au II-A § 50 . | Bulletin officiel des finances publiques - impôts | BOI-TVA-DED-60-20-30 | https://bofip.impots.gouv.fr/bofip/1658-PGP.html/identifiant=BOI-TVA-DED-60-20-30-20131125 | 2013-11-25 00:00:00 | 54842fcdfcd65b63a398750d4e6701ef04b33560910a13b428cf588d66c60f78 | [
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] |
1
L'autorité de la chose jugée dans un premier litige peut être invoquée dans une instance
postérieure s'il y a dans les deux demandes : identité d'objet, identité de cause, identité de personnes et de qualité (Code civil, art.
1351).
Ainsi, l'autorité de la chose jugée s'oppose à ce que le Conseil d'Etat statue sur
une nouvelle requête alors que, par une décision antérieure, il s'est déjà prononcé sur une précédente requête du même contribuable, fondée sur la même cause et ayant le même objet (CE, arrêt du 12
janvier 1951, n° 5106, RO, p. 137).
Il suffit que l'une des trois conditions requises par la loi fasse défaut pour que l'autorité de
la chose jugée ne puisse être invoquée.
I. Identité d'objet
10
L'objet du litige est, aux termes de
l'article 4 du
code de procédure civile, « déterminé par les
prétentions respectives des parties. Ces prétentions sont fixées par l'acte introductif d'instance et par les conclusions en défense. Toutefois, l'objet du litige peut être modifié par des demandes
incidentes lorsque celles-ci se rattachent aux prétentions originaires par un lien suffisant ».
Cependant, les juges du fond sont liés par les conclusions prises devant eux et ne peuvent
modifier les termes du litige dont ils sont saisis.
L'identité d'objet est l'une des conditions requises pour que la chose jugée soit opposable,
aussi bien par la juridiction administrative que par la juridiction judiciaire.
Le juge administratif de l'impôt, en l'espèce le Conseil d'Etat, a, de la sorte,
décidé qu'il n'y a pas autorité de la chose jugée, contrairement à ce qu'a décidé le tribunal administratif, lorsqu'un second litige porte sur des impositions établies au titre d'années différentes
qui, en raison du principe de l'annualité de l'impôt, font que les deux litiges ont des objets distincts (CE, arrêt du 16 mars 1959, 1ère espèce, RO, p. 379).
De même, le juge judiciaire de l'impôt a décidé que, pour qu'il y ait autorité de la chose
jugée, il fallait que la chose demandée fût la même (Cass. civ., 29 avril 1851).
20
D'une manière générale, pour qu'il y ait identité d'objet, il est nécessaire que les deux
litiges portent sur le même impôt établi au titre d'une même année ou d'une même période.
Cependant, lorsque deux impôts ont entre eux d'étroites corrélations (modalités d'assiette et
bases identiques), la jurisprudence invoque à leur propos l'autorité de la chose jugée.
Ainsi, lorsque le Conseil d'Etat a rejeté une requête relative à l'impôt sur les
bénéfices de l'exploitation agricole, l'autorité de la chose jugée qui s'attache à cette décision s'oppose à ce que les bénéfices soient remis en discussion à l'occasion d'un litige portant sur la
cotisation correspondante à l'impôt général sur le revenu établi au titre de la même année (CE, arrêt du 7 janvier 1956, n° 35787, RO, p. 3, arrêt rendu sous le régime de l'ancien impôt général sur le
revenu et des impôts cédulaires).
Également, lorsque le Conseil d'Etat a jugé que les redressements apportés au
bénéfice déclaré par une société pour l'assiette de l'impôt sur les sociétés étaient réguliers, l'autorité de la chose jugée s'oppose à ce que ladite société remette en discussion le bien-fondé
desdits redressements à l'occasion d'un litige concernant la taxe proportionnelle sur le revenu des capitaux mobiliers, et son recours doit être rejeté dès lors qu'elle ne fait valoir aucun vice
propre à l'établissement des droits et pénalités contestés (CE, arrêt du 7 janvier 1966, n° 65430, RO, p. 3).
II. Identité de cause
30
L'autorité de la chose jugée est subordonnée à la condition que les demandes soient fondées
sur la même cause.
A. Définition de la cause
40
La cause peut être définie comme le fondement juridique du droit invoqué ou le principe
générateur de ce droit.
50
La « cause » en matière d'autorité de la chose jugée se différencie des moyens, lesquels
constituent la démonstration de la cause.
Elle n'est pas cependant sans relation avec les moyens invoqués.
Ainsi, dans une espèce dans laquelle un contribuable se bornait à se référer aux moyens
qu'il avait invoqués dans sa précédente requête, le Conseil d'Etat a opposé l'autorité de la chose jugée (CE, arrêt du 7 janvier 1956, n° 35787, RO, p. 3).
60
Au sein du contentieux de l'assiette de l'impôt (mais non à l'occasion du
contentieux de l'annulation au niveau de la cassation), le Conseil d'Etat distingue trois causes juridiques regroupant respectivement les moyens relatifs à la procédure d'établissement de l'impôt, au
bien-fondé et aux pénalités.
En ce sens :
CE, arrêts du 14 juin 1974, n°s 89865 et
89866 et CE, arrêt du 4 décembre 1974, n°
87166.
Cette notion de cause juridique revêtait une importance primordiale en ce qui concernait les
conclusions nouvelles présentées devant le tribunal administratif, sous le régime antérieur à l'application de l'article 81-III de la loi n° 86-1317 du 30 décembre 1986, dont les dispositions ont été
codifiées à l'article L 199 C du LPF.
En effet, les contribuables ne pouvaient présenter de moyens nouveaux après l'expiration du
délai de recours que si ces moyens pouvaient être rattachés aux causes juridiques visées par la requête introductive d'instance ou étaient d'ordre public.
Désormais, il résulte des dispositions de l'article L 199 C du LPF que l'administration et le
contribuable peuvent, dans la limite du dégrèvement ou de la restitution sollicités, faire valoir tout moyen nouveau jusqu'à la clôture de l'instruction devant le tribunal administratif, la cour
administrative d'appel, le tribunal de grande instance et la cour d'appel.
Toutefois,La possibilité de présenter des moyens nouveaux est limitée par l'autorité de la
chose jugée lorsque le point en litige a déjà fait l'objet d'une décision devenue définitive.
Ainsi, Le Conseil d'Etat considère que l'autorité de la chose jugée qui s'attache à un
arrêt devenu définitif fait obstacle à la recevabilité d'une nouvelle demande introduite par le même contribuable, concernant les mêmes impositions et appuyée de moyens qui, bien que nouveaux, se
rattachent aux mêmes causes juridiques (CE 6
octobre 1999 n° 178026).
Observations : Dans son pourvoi, le contribuable soutenait que les dispositions
de l'article L 199 C du LPF devaient prévaloir sur la théorie des causes juridiques en droit fiscal, notamment dans ses
implications avec le principe de l'autorité de la chose jugée. Selon lui, il convenait de raisonner non en fonction du champ global de chacune des causes juridiques (procédure, bien-fondé, pénalités),
mais de la spécificité de chaque moyen.
La question de la divisibilité ou de l'indivisibilité des causes juridiques était donc posée.
Le Conseil d'Etat réaffirme sa jurisprudence traditionnelle
(CE, arrêt du 3 juin 1991, n° 51697)
appliquée depuis lors par les cours administratives d'appel (notamment
CAA Paris, 21 décembre 1992, n° 91PA00412,
CAA Nantes, 2 mai 1996, n° 94NT00169).
Les dispositions de l'article L 199 C du LPF n'ont pas modifié le principe selon lequel l'autorité de la chose jugée, qui
s'attache à un jugement de tribunal administratif ou à un arrêt de cour administrative d'appel, devenu définitif, s'oppose à ce qu'un contribuable conteste les mêmes impositions par un moyen qui, tout
en étant distinct de ceux antérieurement invoqués, est fondé sur la même cause juridique.
B. Application du principe
70
Le principe en vertu duquel l'autorité de la chose jugée ne peut être opposée que s'il y a
identité de cause entre les deux demandes trouve à s'appliquer aussi bien dans le contentieux judiciaire que dans le contentieux administratif de l'impôt.
1. Dans le contentieux judiciaire
80
En matière d'enregistrement, il a été jugé qu'une demande en restitution d'un droit, fondée
sur ce que ce droit avait été perçu sur un marché verbal, est basée sur une cause différente de celle relative à une demande en réduction du droit perçu, fondée sur ce que, l'existence du marché étant
reconnue, la perception aurait été exagérée ; par suite, le jugement qui a rejeté la première demande n'a pas l'autorité de la chose jugée sur la seconde.
En ce sens : Cass. civ., 29 avril 1851, 51-1-433.
2. Dans le contentieux administratif
90
Le tribunal ayant, par un premier jugement, épuisé sa compétence sur la demande présentée par
un contribuable, la circonstance que, celui-ci ayant réitéré sa réclamation au directeur, ce dernier a pris une nouvelle décision de rejet, ne permet pas au contribuable de remettre en cause devant le
tribunal la solution déjà donnée au litige, l'objet et la cause de ces demandes étant identiques.
En ce sens :
CE, arrêt du 27 novembre 1974, n°
82699-82700.
Ainsi la jurisprudence selon laquelle le contribuable peut renouveler une réclamation tant que
le délai d'introduction n'en est pas expiré, et peut, consécutivement saisir le tribunal administratif de nouvelles demandes contre des décisions successivement prises par le directeur statuant sur
ses réclamations, trouve une limite dans l'identité de cause entraînant la chose jugée opposable aux nouvelles demandes.
En effet, une décision du Conseil d'Etat du 12 juillet 1974 reconnaissait au
contribuable le droit de présenter dans le délai de réclamation plusieurs demandes successives à l'administration et, par la suite, de déférer au tribunal administratif chacune des décisions qui, sur
ses réclamations, ne lui auraient pas donné satisfaction
(CE, arrêt du 12 juillet 1974, n°
87076).
Le principe de l'autorité de la chose jugée qui s'attache aux décisions juridictionnelles
ne se trouvait pas remis en cause par cet arrêt. En effet, le tribunal administratif saisi à la suite de la première réclamation ne s'était pas prononcé au fond mais avait seulement rejeté la demande
comme frappée de déchéance.
Cette jurisprudence a été confirmée : le fait que le tribunal ait rejeté une première
requête comme tardive, ne prive pas le contribuable du droit d'introduire de nouveau le débat au fond grâce à une nouvelle requête contre une nouvelle décision du directeur
(CE, arrêt du 25 juillet 1975, n°
86984).
III. Identité des parties
100
Il ne peut y avoir autorité de la chose jugée que si les demandes ont été formées par les
mêmes parties et en la même qualité.
Ainsi, un jugement n'a cette autorité qu'à l'égard des parties qui sont juridiquement les
mêmes que celles entre lesquelles il a été rendu.
Pour que les parties soient juridiquement les mêmes, il faut, d'une part, qu'elles aient
personnellement figuré dans la première instance, ou du moins qu'elles aient été régulièrement représentées par ceux qui y ont figuré et, d'autre part, qu'elles procèdent dans la nouvelle instance en
la même qualité que dans la première.
Il y a autorité de la chose jugée lorsque la même question litigieuse oppose les mêmes
parties prises en la même qualité et procède de la même cause que la précédente sans que soient invoqués des faits nouveaux ayant modifié la situation des parties
(Cass. Soc., 16 avril 1986, n°
85-60411).
Dans les litiges fiscaux, deux parties sont en présence : d'une part, l'Administration et,
d'autre part, le contribuable. Si donc le nouveau recours concernant le même objet et la même cause émane bien du même contribuable, l'autorité de la chose jugée est opposable audit contribuable (CE,
arrêt du 5 juin 1939, n° 58834, RO, p. 328).
Cette condition touche à l'un des aspects de la relativité de la chose jugée dans le
contentieux fiscal (cf. BOI-CTX-DG-20-20-30-II), à savoir que celle-ci ne vaut que pour les parties en cause et n'a pas d'effet vis-à-vis des tiers qui ne peuvent
pas l'invoquer et auxquels elle ne peut être opposée.
Remarque : Les contribuables, de même que l'Administration, peuvent seulement,
dans un litige donné, faire état de la jurisprudence des tribunaux rendue sur des affaires offrant des points communs avec ce litige, mais le juge a alors toute liberté d'appréciation. | Bulletin officiel des finances publiques - impôts | BOI-CTX-DG-20-30-20 | https://bofip.impots.gouv.fr/bofip/1962-PGP.html/identifiant=BOI-CTX-DG-20-30-20-20120912 | 2012-09-12 00:00:00 | a6638fc27607ef263180dba64def441edc11de74e7d69fc32405a251cd8237ae | [
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] |
I. Actes nuls
A. Principes
1
D'après une jurisprudence constante, l'administration, dont le rôle doit être
seulement fiscal, n'est pas juge de la validité des actes.
10
Les droits dont le recouvrement appartient à l'administration sont acquis au
Trésor par le seul fait de l'existence d'un acte revêtu de toutes les formes
extérieures propres à constituer la convention.
Par suite, il importe peu que l'opération juridique taxable soit entachée de
nullité, relative ou même absolue : dès lors qu'elle n'a pas été annulée
judiciairement avant la présentation, le droit édicté pour cette opération
juridique est exigible comme si elle était valable. Réciproquement,
l'administration ne peut alléguer la nullité d'un acte pour appliquer aux
conventions un tarif plus élevé que le tarif spécial à la convention nulle ou
annulable.
B. Précisions
20
Une société fictive est une société nulle et non pas inexistante. Conformément à
l'article
1844-16 du code civil, cette nullité est inopposable aux tiers de bonne foi.
Elle ne saurait donc être opposée à l'administration, dès lors que celle-ci n'en
connaissait pas la cause lors de l'établissement des impositions (tiers de bonne
foi ;
Cass.
com., 16 juin 1992, n°
90-17237).
En l'espèce, une société civile immobilière avait fait l'objet d'un redressement
en matière de droits de mutation à titre onéreux (non-respect de l'engagement de
construire visé à l'article 691 ancien du CGI) et des avis de mise en
recouvrement avaient été émis à l'encontre de chacun des associés, pour sa
quote-part.
Statuant au plan civil sur la demande des intéressés, le tribunal a
constaté la fictivité de la société et rejeté la tierce opposition formée par
l'administration.
Puis, se prononçant dans le cadre de l'instance fiscale, le tribunal a annulé
les impositions au motif que la société fictive était inexistante.
La Cour de cassation quant à elle ne retient que la nullité comme sanction de la
fictivité d'une société, rejetant ainsi la théorie de l'inexistence des
sociétés.
II. Actes imparfaits
30
L'acte imparfait est celui qui n'est pas encore formé à défaut du consentement
de toutes les parties ou auquel manquent quelques-unes des formalités exigées
par la loi pour sa perfection.
Un tel acte ne fournit, même en apparence, aucun titre de l'opération juridique
et ne peut en conséquence, être assujetti au droit prévu pour celle-ci.
Il donne, en cas de présentation à la formalité, ouverture au droit fixe des
actes innomés. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-20-20-20 | https://bofip.impots.gouv.fr/bofip/1998-PGP.html/identifiant=BOI-ENR-DG-20-20-20-20120912 | 2012-09-12 00:00:00 | 17cd025cbecfde0242c7fc43674cf0c14a3d69592ebb50843046c64359bcd939 | [
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] |
I. Personnes et biens concernés
A. Entreprises concernées
1
Le II de l'article 14 de la loi de finances pour 1993 est codifié à
l'article 238 septies E du code général
des impôts
(CGI), auquel il sera fait
référence dans les développements qui suivent.
Ce dispositif, codifié dans la section II du chapitre IV du titre premier du CGI, relative aux
dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés, s'applique à l'ensemble des entreprises ; en demeurent exclus les titres détenus par les personnes physiques, dans le cadre
de la gestion de leur patrimoine privé (CGI, art. 238 septies E-V).
- Les entreprises soumises à l'impôt sur le revenu sont les entreprises individuelles ou des
sociétés soumises à cet impôt, quelle que soit la nature de l'activité exercée (BIC, BA, BNC). Le dispositif s'applique aux titres inscrits à l'actif de l'entreprise.
- Les entreprises soumises à l'impôt sur les sociétés sont les personnes morales, quelle que
soit leur forme, qui sont soumises à cet impôt en application de l'article 206 du CGI, y compris les organismes mentionnés au 5
de cet article.
B. Emprunts, titres et contrats concernés
10
Les dispositions de
l'article 238 septies E du CGI s'appliquent :
- aux emprunts négociables visés à
l'article 118
du CGI et aux
6° et 7° de l'article 120 du CGI, aux titres de créances négociables visés à
l'article 124 B du CGI ainsi qu'aux autres titres ou
contrats d'emprunts ou de capitalisation négociables ou non,
émis à compter du 1er janvier 1993,
qui comportent une prime dont le montant excède 10 % du prix d'acquisition ;
- aux emprunts ou titres de même nature démembrés à compter de la même date, ainsi qu'aux
titres assimilables ;
- aux parts de fonds communs de créances, mentionnées à
l'article 238 septies D du CGI.
1. Nature des emprunts, titres et contrats
20
Pour les emprunts, titres et contrats en cause, il n'y a pas lieu de distinguer :
- s'ils sont français ou étrangers ;
- s'ils sont cotés ou non, et notamment conclus de gré à gré ;
- en fonction de la devise dans laquelle ils sont libellés.
L'article 238
septies E du CGI énumère les
titres ou droits suivants.
a. Emprunts ou titres de créances négociables
30
Il s'agit :
- des emprunts ou titres mentionnés à
l'article 118 du CGI, c'est-à-dire les emprunts, obligations et assimilés (titres participatifs, titres associatifs, ... cf.
BOI-RPPM-RCM-10-10-10).
- des titres de créances négociables sur un marché réglementé visés à
l'article 124 B du CGI (sur ces derniers, cf. BOI-BIC-PDSTK-10-20-40).
- emprunts négociables visés aux
6° et 7° de l'article 120 du CGI ; il s'agit des emprunts obligataires émis par les entreprises dont le siège est situé à
l'étranger et des rentes, obligations et autres effets publics des gouvernements, collectivités publiques et autres établissements publics étrangers ;
- titres ou contrats d'emprunt ou de capitalisation négociable.
Cette catégorie vise notamment les titres de créances négociables émis par une société
française ou étrangère sur un marché étranger réglementé ou non.
Ainsi, pour l'application de
l'article 238 septies E du CGI, il
convient de prendre en compte la nature du titre ou contrat en cause et les modalités de sa rémunération sans qu'il y ait lieu de distinguer selon le lieu du siège de l'émetteur ou le lieu de
placement du titre ou contrat.
b. Titres ou contrats d'emprunts ou de capitalisation non négociables
40
Sont concernés tous les emprunts, qu'ils soient matérialisés sous forme de titres constituant
des valeurs mobilières, ou qu'ils soient conclus de gré à gré, dès lors qu'ils comportent une prime de remboursement, au sens de
l'article 238 septies E du CGI, dont
le montant excède 10 % du prix d'acquisition.
Il en est ainsi notamment :
- de l'ensemble des créances détenues par une entreprise (prêts d'argent notamment), dépôts,
cautionnements et comptes courants ;
- des bons de caisse, des bons du Trésor sur formule et des bons d'épargne mentionnés au
2° du III bis de l'article 125 A du CGI.
Les titres ou contrats de capitalisation mentionnés à
l'article 238 septies E-I-1 du CGI s'entendent des placements de nature financière qui, moyennant le versement d'un
prix de souscription ou d'une prime, ouvrent droit, au versement d'un capital au terme du contrat.
Ce capital est composé de la somme versée au départ, majorée des intérêts capitalisés et d'une
participation aux bénéfices réalisés par l'organisme financier.
Tel est notamment le cas des bons de capitalisation.
c. Cas particuliers
50
Le 2 de
l'article 238 septies E du CGI
mentionne également les emprunts ou titres de même nature que ceux énumérés ci-dessus (voir I-B-1-a) :
- qui sont démembrés à compter du 1er janvier 1993 ;
- ou qui font l'objet d'émissions successives (« emprunts ou titres assimilables »), si une
partie de l'emprunt a été émise à compter de la même date.
En outre, les parts de fonds communs de créances sont concernées sous certaines conditions.
1° Emprunts ou titres démembrés
60
Les emprunts ou titres démembrés sont ceux pour lesquels le droit au paiement du principal est
distingué du droit au paiement de tout ou partie des intérêts ou de toute autre rémunération.
Le démembrement peut résulter soit d'une opération consistant à scinder ces différents droits
postérieurement à l'émission de l'emprunt, soit de l'émission de certificats représentatifs de ces droits (certificats « principal », certificats de « coupon ») qui sont eux-mêmes cotés ou
susceptibles de l'être.
Pour l'application de
l'article 238 septies E du CGI
chacun de ces droits ou certificats est alors assimilé, à un titre ou contrat distinct, ayant sa propre valeur d'émission ou d'acquisition et de remboursement.
2° Emprunts ou titres assimilables
70
Les titres « assimilables » sont ceux qui font l'objet d'émissions successives et d'une
cotation unique en bourse.
Ils se présentent sous la forme d'une série de titres de même nature, émis par tranches
successives et acquis à des prix différents mais sont en fait regroupés sous une cotation unique.
3° Parts de fonds communs de créances
80
En application du deuxième alinéa du 3° du II de l'article 14 de la loi de finances pour 1993,
les dispositions de l'article 238 septies E
du CGI déjà cité s'appliquent aux parts des fonds communs de créances lorsque leur durée à l'émission est supérieure à
cinq ans.
2. Date d'émission ou de conclusion des emprunts, titres ou contrats
90
Les dispositions de
l'article 238 septies E du CGI concernent les emprunts, titres ou contrats mentionnés au
I-B-1, émis ou conclus à compter du 1er janvier 1993.
Cet article s'applique également à raison :
- des emprunts ou titres démembrés à compter du 1er janvier 1993,
- des emprunts ou titres « assimilables » si une partie de cet emprunt a été émise après le 31
décembre 1992, quelle que soit la date d'émission des tranches antérieures.
II. Détermination de la prime de remboursement
A. Éléments de calcul de la prime dans le cas général
100
Aux termes du 1
du I de l'article 238 septies E du CGI la prime de remboursement des emprunts, titres ou contrats définis au
I-B est constituée par la différence entre :
- les sommes ou valeurs à recevoir quelles que soient leur nature, à l'exception des intérêts
linéaires versés chaque année à échéances régulières et restant à recevoir après l'acquisition ;
- et celles versées lors de la souscription ou de l'acquisition.
Ces différents éléments sont définis ci-après.
1. Sommes ou valeurs à recevoir
110
Elles sont prises en compte quelles que soient leur nature, la date de leur attribution et la
valeur qu'elles sont susceptibles d'avoir à la date de l'échéance de leur versement ou de leur attribution.
Les sommes ou valeurs à recevoir peuvent donc revêtir des formes diverses.
a. Sommes à recevoir
120
Il s'agit notamment :
- du prix de remboursement majoré, le cas échéant, d'une prime de remboursement proprement
dite en cas de remboursement au dessus du pair, ou d'intérêts différés. Les primes d'émission ou les rémunérations payées d'avance sont comprises dans le prix de remboursement ;
- des sommes versées en cours de contrat ou durant la vie du titre et correspondant notamment
à des intérêts, à l'exclusion des intérêts linéaires versés chaque année à échéances régulières qui sont définis au II-A-1-b.
b. Valeurs à recevoir
130
Lorsque le contrat prévoit l'attribution de sommes quelconques à une ou plusieurs dates, elles
sont retenues, pour l'appréciation de la prime, pour leur valeur à la date de l'acquisition ; toutefois, dans ce cas, le rattachement actuariel des intérêts et de la prime est susceptible de se faire
conformément aux règles particulières applicables en cas d'indexation (cf. BOI-BIC-PDSTK-10-20-60-20-I).
Les valeurs à prendre en compte sont celles attribuées de plein droit en vertu des termes du
contrat. Les situations dans lesquelles l'attribution résulte d'une option de la part du porteur ou du cocontractant sont examinées plus loin au II-B-1.
2. Intérêts linéaires versés chaque année à échéances régulières
140
Ces intérêts ne sont pas retenus pour le calcul de la prime. Ils doivent répondre aux
conditions suivantes :
- leur montant et la date de leur règlement sont stipulés dès l'émission ou dès la conclusion
du contrat ;
- l'échéancier de leur mise en paiement est annuel, selon une suite ininterrompue sur la
période de vie du titre ou du contrat ;
- ils sont payés chaque année à date fixe sans report, différé, anticipation ou
capitalisation, ni option pour l'une de ces modalités ;
- la référence à partir de laquelle ils sont calculés est déterminée une fois pour toutes, que
le taux d'intérêt soit fixe ou variable.
150
À titre d'exemples, il en est ainsi dans les cas suivants :
- intérêt fixe annuel égal à un pourcentage du nominal, intangible sur toute la durée du
contrat ;
- intérêt variable chaque année mais dont le taux de référence est fixé lors de la conclusion
du contrat ou de l'émission du titre ;
- intérêt relatif à une période inférieure à une annuité et qui correspond à l'intérêt couru
entre la date de jouissance et la date anniversaire de l'emprunt, lorsqu'elles diffèrent.
160
En revanche, les intérêts sont notamment considérés comme des éléments constitutifs de la
prime si :
- le taux d'intérêt est fixe mais la périodicité de versement des coupons est irrégulière ou
supérieure à un an ;
- le taux d'intérêt est progressif, même s'il est linéaire sur certaines périodes prévues au
contrat ;
- les intérêts sont linéaires et en principe versés chaque année à échéances régulières, mais
le contrat prévoit :
soit une option pour leur versement anticipé ou différé : généralement les coupons sont alors actualisés ;
soit un versement ou un différé conditionnel en fonction de critères définis ;
- les intérêts sont, en tout ou partie, précomptés ou différés.
3. Sommes ou valeurs versées lors de la souscription ou de l'acquisition
170
Les sommes ou valeurs remises lors de la souscription, qui constituent le deuxième terme de la
différence permettant de déterminer la prime de remboursement, sont les suivantes.
a. Pour un titre acquis lors de la souscription
180
Il s'agit des sommes ou valeurs mises à la charge du souscripteur pour devenir titulaire du
titre et effectivement versées à la date du règlement prévu au contrat ou, à défaut d'une telle date, lors de la conclusion du contrat.
Ces sommes s'entendent de celles effectivement versées à l'emprunteur, c'est-à-dire déduction
faite des intérêts payés d'avance ou des primes dites d'émission, qui constituent un élément de la prime de remboursement.
b. Pour un titre acquis ultérieurement
190
Sur le marché secondaire, les sommes ou valeurs versées lors de l'acquisition sont constituées
par l'ensemble des éléments du prix d'acquisition des titres.
4. Titres ou contrats libellés en devises
200
Les règles prévues au II-A-1 à 3 sont
applicables lorsque les titres ou contrats en cause sont libellés en devises.
Pour l'appréciation de la prime, chaque élément est néanmoins retenu pour sa contre valeur en
francs déterminée à la date de souscription ou d'acquisition, compte tenu du taux de change à cette date.
B. Dispositions propres aux titres « complexes »
210
L'article 238
septies E du CGI prévoit des modalités particulières de détermination de la « prime de remboursement » pour certains emprunts ou titres présentant des caractéristiques spécifiques quant à leurs
modalités de remboursement ou de rémunération. Il peut s'agir notamment :
- d'une faculté d'option non représentée par un droit détachable ;
- d'un bon détachable ;
- soit une clause d'indexation ;
- d'une clause rendant aléatoire la valeur de remboursement ;
- d'une clause garantissant une valeur de remboursement minimale.
1. Contrat prévoyant une faculté d'option non représentée par un droit détachable
220
Pour la détermination de la prime, telle qu'elle est définie au 1 du I de
l'article 238 septies E du CGI,
lorsque le contrat donne au détenteur du titre la faculté d'opter pour l'acquisition d'un titre sous-jacent, il y a lieu de retenir les éléments mentionnés au
II-A , sans tenir compte de cette option ou de la valeur du titre sous-jacent, sauf si cette option est cessible séparément (sur cette dernière situation,
cf. II-B-2).
Ainsi, pour une obligation convertible ou échangeable, la prime ne tient pas compte de la
valeur du titre sous-jacent sur lequel porte l'option de conversion ou d'échange.
2. Titres comportant à l'émission un droit d'achat, de souscription, d'échange ou d'option, si ce droit est détachable
a. Définition
230
Les émissions complexes sont susceptibles de comporter un droit détachable de l'obligation
principale revêtant la forme d'un ou plusieurs bons d'achat, de souscription, d'échange ou d'option.
Tel est notamment le cas des obligations émises avec un bon de souscription d'actions ou
d'obligations (OBSA ou OBSO), des obligations convertibles à bons de souscription ou d'achat d'actions ou d'obligations (OCBSA ou OCBSO). Chaque bon donne au porteur le droit de souscrire un ou
plusieurs nouveaux titres (actions ou obligations en général) émis par la société, à un prix fixé et à une date ou pendant une période déterminée.
À l'émission, le souscripteur acquiert en fait deux titres qui, dès leur introduction en
bourse, font l'objet d'une cotation séparée, ou peuvent être cédés séparément.
Ces bons doivent être distingués des bons autonomes décrits dans le
BOI-BIC-PDSTK-10-20-60-20-II-B-3-b-1°.
b. Calcul de la prime
240
Dans ces cas, la prime correspond à la différence entre la valeur actuelle du titre après
détachement des droits d'achat, de souscription, d'échange, ou d'option prévus au contrat et sa valeur de remboursement
(CGI, art. 238 septies E-I-2, 2e
alinéa).
Après l'émission, le ou les bons étant détachés, l'obligation suit les règles qui lui sont
propres, indépendamment du bon qui est coté par ailleurs.
La prime est donc égale à la différence entre les sommes ou valeurs à recevoir lors du
remboursement de l'obligation, et :
- sa valeur actuelle lors de l'émission, qui s'entend de la valeur actualisée, en fonction
du taux du marché à cette date, des intérêts prévus à l'émission et du capital remboursable ;
- ou sa valeur d'acquisition le cas échéant.
Lorsque les primes de remboursement afférentes aux obligations émises depuis 1993 excèdent
10 % de la valeur actuelle ou de la valeur d'acquisition de l'obligation, leur montant, augmenté des intérêts annuels, est imposé après une répartition actuarielle selon la méthode des intérêts
composés.
3. Emprunts ou titres dont la valeur de remboursement est aléatoire
250
Dans ce cas, la prime de remboursement est déterminée forfaitairement, en retenant
comme taux d'intérêt actuariel 105 % du dernier taux mensuel des emprunts d'État à long terme connu lors de la souscription ou de l'acquisition à la date d'acquisition., et en retenant comme date de
remboursement la date la plus éloignée prévue au contrat (CGI, art. 238 septies E-II-3, 1° alinéa).
La prime ainsi déterminée forfaitairement est diminuée, le cas échéant, des intérêts
linéaires payés chaque année à échéances régulières (sur cette option, cf. II-A-1-b).
Ces dispositions concernent, notamment, les emprunts dont le remboursement peut,
contractuellement, intervenir par anticipation pendant certaines périodes (emprunts « à fenêtre ») et ceux dont la rémunération est partiellement composée d'une participation aux résultats de
l'entreprise émettrice.
4. Contrats ou titres comportant une clause d'indexation
260
Pour l'appréciation de la prime lors de l'acquisition les dispositions exposées au
II-B-3 sont applicables aux contrats ou aux titres comportant une clause d'indexation.
En ce qui concerne les modalités de rattachement de la prime et des intérêts il y aura lieu
de se reporter au BOI-BIC-PDSTK-10-20-60-20-I-B-2.
5. Existence d'une valeur de remboursement garantie
270
Lorsque le contrat prévoit une clause garantissant une valeur de remboursement minimale, la
prime ne peut être inférieure à celle qui résulte de la différence entre la valeur de remboursement garantie, diminuée le cas échéant des intérêts linéaires payés chaque année à échéances régulières,
et les sommes ou valeurs versées lors de la souscription ou de l'acquisition (CGI, art. 238 septies E-II-3, 4e
alinéa).
Ainsi, lorsque la prime déterminée forfaitairement en application des dispositions
mentionnées au II-B-3 et 4, est inférieure à celle qui résulte de la garantie, c'est cette dernière qui doit être retenue. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PDSTK-10-20-60-10 | https://bofip.impots.gouv.fr/bofip/2009-PGP.html/identifiant=BOI-BIC-PDSTK-10-20-60-10-20120912 | 2012-09-12 00:00:00 | 4cb23520aeccbdc20e456a6efa3abefc968b028741c23d4cb7a989413fbf30f1 | [
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] |
1
Le fait pour un contribuable de ne pas avoir inscrit dans sa comptabilité une charge déterminée
ou une certaine catégorie de dépenses peut être interprété :
- soit comme une erreur dont il peut se prévaloir ;
- soit comme une décision de gestion qui lui est opposable.
Remarque : Sur la question générale de la distinction entre erreur et décision de
gestion, cf. BOI-BIC-BASE-40-10.
I. L'erreur comptable
10
Dans le premier terme de l'alternative, le contribuable peut obtenir la rectification des
erreurs commises à son détriment en présentant une réclamation régulière ou par voie de compensation opposée aux rehaussements opérés par l'administration.
Ainsi, le Conseil d'État a jugé qu'en omettant de comptabiliser la charge que représente le
versement de jetons de présence à ses administrateurs, une société commet une erreur comptable. Elle peut donc demander la réparation de cette erreur notamment par la voie de la compensation, dès lors
que n'étant pas exagéré, le montant de ces jetons de présence constitue bien une charge déductible pour l'établissement de l'impôt
(CE, arrêt du 16 mai
1975, req. n° 92036, RJ II, p. 61).
20
Lorsqu'un exploitant a comptabilisé une dette ou une charge sous une rubrique autre que celle
sous laquelle il aurait dû l'inscrire, il peut substituer à l'écriture passée à tort, l'écriture convenable susceptible de lui ouvrir le droit de déduire la dette ou la charge en cause à la condition
d'introduire une réclamation dans le délai légal ou par voie de compensation opposée aux rehaussements opérés par l'Administration et d'apporter la preuve de l'erreur comptable alléguée. Le
contribuable ne peut, en revanche, obtenir la rectification d'une écriture consécutive à une décision de gestion.
30
Cette condition n'a pas été jugée remplie à l'égard d'une entreprise ayant inscrit à son
bilan une provision destinée à faire face au paiement de travaux de réparations en cours d'exécution à la clôture de l'exercice. Cette provision qui ne figurait pas sur le relevé spécial avait été
réintégrée dans le bénéfice imposable. L'entreprise n'était pas fondée à prétendre que l'écriture susvisée résultait d'une erreur comptable et que la somme litigieuse aurait dû être inscrite à un
compte de frais à payer et déduite à ce titre de son bénéfice imposable, dès lors qu'elle n'a pas apporté la preuve que ladite somme avait, à la clôture de l'exercice en cause, le caractère d'une
dette certaine, liquide et exigible (CE,
arrêt du 4 novembre
1970, req. n° 75564, RJ II, p. 198).
40
À l'inverse, le Conseil d'État a jugé que l'imputation sur la prime de fusion de l'excédent
des frais de fusion sur le montant prévu à l'acte d'apport constituait une erreur comptable dont la société absorbante pouvait demander la rectification en incluant les frais précités dans ses charges
d'exploitation (CE, arrêt du 7 juillet
1972, req. n° 81749, RJ II, p. 84).
II. La décision de gestion
50
En revanche, le Conseil d'État a jugé qu'il y avait décision de gestion opposable au
contribuable dans les espèces suivantes :
- un contribuable qui, ayant minoré ses recettes et omis de comptabiliser ses prélèvements,
s'abstient manifestement de porter en écritures toutes ses dépenses pour éviter que n'apparaisse un bénéfice anormalement bas ne peut, ultérieurement, faire état desdites dépenses dans ses charges
déductibles (CE, arrêt du 13 juillet 1963, req. n° 59148, RO, p. 399) ;
- en n'allouant aucune rémunération à son gérant salarié, une société à responsabilité
limitée doit être considérée comme ayant pris une décision de gestion qui lui est opposable et qu'elle n'est pas fondée à remettre en cause à l'occasion de la réintégration dans ses bénéfices de frais
généraux injustifiés (CE, arrêt du 6 octobre
1969, req. n° 73500, 8e et 9e s.-s.,
RJCD, 1re partie, p. 201) ;
60
Le fait pour l'exploitant individuel, d'inscrire ou non une dette au passif du bilan de son
entreprise constitue également une décision de gestion
(CE, arrêt du 19 novembre
1976, req.
n° 97386 et
arrêt du
19 novembre
1976, req. n°
97391).
70
De même, l'inscription au bilan comme valeur amortissable du montant des frais financiers
afférents aux emprunts contractés pour l'achat de véhicules automobiles constitue une décision de gestion qui est opposable au contribuable.
Ce dernier n'est, dès lors, pas fondé à prétendre par la suite, que cette dépense devait
être regardée comme une charge immédiatement déductible
(CE, arrêt du 21 juin
1968, req. n° 69539, 9e s.-s., RJCD,
1er partie, p. 200). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-10-20-10 | https://bofip.impots.gouv.fr/bofip/2092-PGP.html/identifiant=BOI-BIC-CHG-10-20-10-20120912 | 2012-09-12 00:00:00 | 7c12f8847383f437bcee0db0758dec69f1867e33723569d2b804d3ec0d83b9cb | [
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] |
1
En dehors des paiements dématérialisés présentés dans le chapitre précédent, les moyens de
paiement usuels (chèque, numéraire) sont acceptés pour le paiement des impôts des professionnels dans les limites prévues par les textes.
Une forme spécifique de paiement est apparu en 2005, il s'agit du paiement par imputation sur
échéances futures.
Ces trois mode de paiement sont commentés dans ce chapitre :
- le paiement par chèque bancaire (section 1, cf.
BOI-REC-PRO-10-20-10) ;
- le paiement en numéraire (section 2, cf. BOI-REC-PRO-10-20-20) ;
- le paiement par imputation sur échéances futures (section 3, cf.
BOI-REC-PRO-10-20-30). | Bulletin officiel des finances publiques - impôts | BOI-REC-PRO-10-20 | https://bofip.impots.gouv.fr/bofip/2122-PGP.html/identifiant=BOI-REC-PRO-10-20-20120912 | 2012-09-12 00:00:00 | 717dd8863d908e43149041cacd300e52c94c78e658cb23983cd7b70bb210e876 | [
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1
En matière d'impôts directs, de taxes sur le chiffre d'affaires et de taxes assimilées, les
décisions rendues par l'administration sur les réclamations contentieuses qui ne donnent pas entière satisfaction aux intéressés peuvent être attaquées devant le tribunal administratif.
Le tribunal administratif peut également être saisi par tout réclamant qui n'a pas reçu de
décision de la part de l'administration dans le délai de six mois imparti pour statuer sur la réclamation.
De son côté, l'administration a la faculté de soumettre d'office à cette juridiction toute
réclamation qui lui a été adressée et sur laquelle il lui appartient normalement de se prononcer.
10
Par ailleurs, la juridiction administrative peut être amenée à statuer selon des procédures
d'urgence (procédures de référé) susceptibles d'être engagées à l'occasion de litiges fiscaux.
20
Qu'il s'agisse de la procédure de droit commun ou de la procédure de référé, les règles
applicables devant le tribunal administratif en matière fiscale, résultent des dispositions combinées du livre des procédures fiscales et du code de justice administrative.
Ces règles sont exposées au sein du présent titre comme suit :
- compétence du tribunal administratif (chapitre 1,
BOI-CTX-ADM-10-10) ;
- introduction des instances (chapitre 2, BOI-CTX-ADM-10-20) ;
- instruction des demandes (chapitre 3, BOI-CTX-ADM-10-30) ;
- mesure spéciale d'instruction : l'expertise (chapitre 4,
BOI-CTX-ADM-10-40) ;
- autres mesures spéciales d'instruction (chapitre 5,
BOI-CTX-ADM-10-50) ;
- incidents de procédure (chapitre 6, BOI-CTX-ADM-10-60) ;
- jugements du tribunal administratif (chapitre 7,
BOI-CTX-ADM-10-70) ;
- voies de recours (chapitre 8, BOI-CTX-ADM-10-80) ;
- procédure du référé fiscal (chapitre 9, BOI-CTX-ADM-10-90) ;
- procédures de référé (chapitre 10, BOI-CTX-ADM-10-100) ;
- procédures de référé spécifiques liées à la flagrance fiscale (chapitre 11,
BOI-CTX-ADM-10-110) ;
- dépens et frais irrépétibles (chapitre 12,
BOI-CTX-ADM-10-120). | Bulletin officiel des finances publiques - impôts | BOI-CTX-ADM-10 | https://bofip.impots.gouv.fr/bofip/2144-PGP.html/identifiant=BOI-CTX-ADM-10-20191030 | 2019-10-30 00:00:00 | 1199b64b03c0846049ddae95dfc933be156329024a0b374309f7d8a511d5a706 | [
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1
Les profits exceptionnels de toute nature, autres que les subventions et indemnités,
(BOI-BIC-PDSTK-10-30-10 et BOI-BIC-PDSTK-10-30-20) sont à comprendre dans les bases imposables lorsqu'ils peuvent être considérés comme acquis
à l'entreprise ou ont pour contrepartie des créances certaines dans leur principe et dans leur montant (BOI-BIC-BASE-20).
Par exception, s'agissant d'entreprises individuelles ou de sociétés de personnes ou groupements
assimilés soumis au régime réel d'imposition, les produits qui ne proviennent pas de l'activité exercée à titre professionnel ne sont pas pris en compte pour la détermination de leur résultat
imposable sauf s'ils n'excèdent pas 5 % (ou 10 %) de l'ensemble des produits de l'entreprise, y compris ceux issus d'activités professionnelles accessoires mais hors plus-values de cession. Pour plus
de précisions sur la règle de neutralisation des effets fiscaux de la théorie du bilan prévue au II de l'article 155 du code
général des impôts (CGI) et applicable pour les exercices et périodes d'imposition ouverts à compter du 1er janvier 2012, il convient de se reporter au
BOI-BIC-BASE-90.
On examinera successivement les profits résultant :
- de dons et legs (cf. I § 10);
- de lots non réclamés de la Loterie nationale (cf. II § 20);
- de remises de dettes (cf. III § 30) ;
- d'opérations financières (cf. IV § 50) ;
- de dégrèvements d'impôts (cf. V § 90).
I. Dons et legs
10
Les dons et legs reçus par une entreprise sont imposables à titre d'accroissement de l'actif
net, conformément aux dispositions du 2 de l'article 38 du CGI. Il doit être tenu compte, pour l'assiette de l'impôt, de la
valeur des sommes ou biens légués au jour de leur entrée dans le patrimoine de l'entreprise, quelle que soit leur utilisation, sauf à comprendre parmi les charges déductibles le montant des frais
(droits de mutation notamment) supportés par l'entreprise légataire.
En contrepartie, il est précisé que la valeur retenue lors de l'entrée dans l'actif des biens
reçus en exécution de la donation ou du legs sert ultérieurement de base, le cas échéant, au calcul des amortissements pratiqués sur ces mêmes biens, ainsi que des plus-values ou moins-values
provenant de leur cession.
Pour les entreprises individuelles ou les sociétés de personnes ou groupements assimilés
soumis au régime réel d'imposition, dans l'hypothèse où le bien n'est pas utilisé pour les besoins de l'activité exercée à titre professionnel, les charges et produits y afférents ne sont pas pris en
compte dans le résultat professionnel imposable. Par exception, ils sont pris en compte si les produits ne provenant pas de l'activité professionnelle n'excèdent pas 5 % (ou 10 %) de l'ensemble des
produits de l'entreprise, y compris ceux issus d'activités professionnelles accessoires mais hors plus-values de cession. Pour plus de précisions de neutralisation des effets fiscaux de la théorie du
bilan prévue au II de l'article 155 du CGI sur cette règle, il convient de se reporter au
BOI-BIC-BASE-90.
Il est précisé que, s'agissant du cas particulier des entreprises victimes de sinistres à la
suite d'une catastrophe naturelle ou d'un événement à caractère dommageable, les dons qu'elles reçoivent à cette occasion sont exonérés dans les conditions prévues à
l'article 237 quater du CGI (pour plus de précisions, se reporter au BOI-BIC-BASE-10).
II. Lots non réclamés de la loterie nationale
20
Lorsqu'un contribuable a émis des certificats représentatifs de billets ou portions de
billets de la Loterie nationale et s'est engagé à répartir chaque lot entre les acquéreurs des certificats correspondant au billet gagnant, le gain afférent aux fractions de lots non réclamées par
certains clients a pour origine le contrat conclu avec ces derniers et présente, dès lors, le caractère d'un profit de nature commerciale à comprendre dans le bénéfice d'exploitation (CE, arrêt du 7
février 1944 n° 70624, RO, p. 27).
Le Conseil d'État a également jugé que, lorsqu'une entreprise exerçant l'activité définie
ci-dessus a porté à un compte d'attente figurant au passif de son bilan les recettes provenant des lots non réclamés par ses clients, le montant de ce compte constitue, en fait, une provision. Il
doit, par suite, être réintégré dans les bénéfices imposables de l'entreprise, dès lors que, en raison de la rareté et du peu d'importance des restitutions, les risques de remboursement à la
couverture desquels le compte provisionnel est affecté ne remplissent pas les conditions de précision et de probabilité exigées par le 5° du 1 de l'article 39 du CGI (CE, arrêt du 30 juillet 1948 n°
88871, RO, p. 90).
On notera que les lots non réclamés sont normalement acquis aux émetteurs dans un délai de un
an à compter du jour du tirage. C'est donc à cette date qu'ils doivent être comptabilisés parmi les profits imposables de l'entreprise.
III. Extinction ou remise de dettes
A. Principes
30
D'une façon générale, il convient de considérer que l'abandon, par le créancier d'une
entreprise, de la totalité ou d'une partie de sa créance entraîne corrélativement une diminution du passif de l'entreprise débitrice et, par suite, à due concurrence, une augmentation de l'actif net
de cette dernière au sens du 2 de l'article 38 du CGI (voir en ce sens CE, arrêt du 6 octobre 1941 n° 69561, RO, p. 266 ; voir également BOI-BIC-BASE-50).
Le Conseil d'État a ainsi jugé qu'une société anonyme qui, ayant déduit de ses bénéfices la
fraction lui incombant dans les déficits subis par une société civile sans procéder au profit de cette dernière à un transfert de fonds équivalent, cède ses parts de ladite société civile dans des
conditions laissant au cessionnaire la charge du règlement du passif de cette société, doit être regardée, à raison de la disparition corrélative de son bilan de la dette qu'elle avait contractée
envers la société civile dont il s'agit, comme ayant réalisé un profit imposable par application de l'article 38 du CGI
(CE, arrêt du 4 novembre 1970, req. n°
77667). Il est rappelé que conformément aux dispositions de l'article 218 bis du CGI, une société passible de l'impôt sur les sociétés, qui possède des parts d'une société civile non soumise audit
impôt, doit inscrire la valeur de ces parts à l'actif de son bilan et passer en comptabilité sa part dans les résultats de la société civile mais doit aussi, corrélativement, si ces résultats n'ont
pas donné lieu à un transfert de fonds équivalent débiter ou créditer selon le cas la société civile des sommes correspondantes.
Il a également été jugé que l'extinction d'une dette entre le bilan d'ouverture et le bilan
de clôture d'un exercice implique, quelle qu'en soit la cause et à moins qu'elle ait pour contrepartie une diminution des valeurs d'actifs, une augmentation de la valeur de l'actif net entre
l'ouverture et la clôture de l'exercice (CE, arrêt du 13 décembre 1982, n° 25510). Au cas d'espèce, une société avait substitué "un compte d'ordre indisponible" n'ayant pas le caractère de compte de
tiers, à deux comptes de tiers. Cette écriture avait eu pour effet de réduire le passif à l'égard des tiers.
Lorsqu'un emprunt a été garanti par un contrat d'assurance-vie souscrit sur la tête de
l'emprunteur, l'extinction de la dette de l'emprunteur consécutive au versement par la compagnie d'assurances de la somme restant due au prêteur constitue un bénéfice imposable pour l'emprunteur
(BOI-BIC-PDSTK-10-30-20 au III § 120 et suivants).
À l'occasion de la conclusion par une société d'un prêt auprès d'un organisme bancaire, le
gérant s'était porté caution en adhérant à un contrat d'assurance groupe souscrit au profit de ladite société qui en acquittait les primes.
La Haute Assemblée a jugé que les sommes versées par la compagnie d'assurances lors du
décès du gérant à l'organisme bancaire, dont le montant correspondait au capital et aux intérêts restant dus à cette date, ayant eu pour effet d'éteindre la dette sociale sans faire naître une dette
équivalente à l'égard des héritiers, constituent pour la société une recette imposable
(CE, arrêt du 10 juin 1983, n° 28919).
S'agissant de l'extinction de dette compensée par un apport, se reporter au
BOI-BIC-BASE-10-10 au II-B-2 § 250 à 270.
B. Date de rattachement du profit
40
Toute remise de dette constitue un profit dont il y a lieu de tenir compte pour
l'établissement de l'impôt de l'exercice au cours duquel a eu lieu cet abandon de créance par un tiers et non de l'exercice au cours duquel a juridiquement pris naissance ladite créance (CE, arrêt du
15 juillet 1960 n° 42792, RO, p. 136).
Il en va de même lorsqu'une entreprise bénéficie, au cours d'un exercice donné, d'un
règlement judiciaire comportant un abandon partiel de créances.
Il a été également jugé :
- qu'une dette ayant donné lieu à l'émission d'une traite acceptée par le débiteur doit
être réputée certaine tant que l'action ouverte contre l'accepteur n'est pas prescrite selon les règles prévues par l'article 179 du code de commerce (codifié sous l'article L. 511-78 du code de
commerce) ou que la dette n'est pas annulée ou réduite par décision de justice
(CE, arrêt du 15 juin 1966, req. n°
62140) ;
- que les profits résultant de l'extinction d'une dette doivent être rattachés, pour
l'assiette de l'impôt, aux résultats de l'exercice au cours duquel leur existence a été soit reconnue par le contribuable lui-même, soit constatée par l'Administration, même si, tout en affectant des
postes maintenus en comptabilité, ils se rapportent à des exercices antérieurs dont les résultats ne peuvent être repris (CE, arrêts du 20 décembre 1952 n° 86821, RO, p. 141 et du 11 février 1966 n°
65823, RO, p. 62).
IV. Opérations financières
A. Bénéfices de change
50
Les bénéfices de change peuvent avoir une double origine. Ils peuvent provenir de placements
en devises étrangères effectués au moyen de fonds de l'entreprise. Ils peuvent aussi résulter de certaines opérations commerciales traitées directement en monnaies étrangères.
Les gains provenant de la cession d'avoirs en monnaies étrangères sont imposables parce que
réalisés.
Mais, même en l'absence de réalisation, des profits comptables sur les avoirs en monnaies
étrangères peuvent apparaître en fin d'exercice. On rappelle, en effet, que les devises étrangères, ainsi que les créances et dettes en devises, doivent être évaluées à la clôture de chaque exercice
d'après le dernier cours connu (BOI-BIC-BASE-20-10 au II-D § 220 et suivants) et que les bénéfices de change éventuellement constatés
doivent être compris dans les résultats imposables de l'exercice.
Il va de soi que si des pertes de change étaient alors constatées elles seraient
corrélativement admises en déduction pour l'assiette de l'impôt.
55
Ces règles s'appliquent sous réserve des dispositions du II de
l'article 155 du CGI qui excluent, pour déterminer le résultat imposable des entreprises individuelles, des sociétés de
personnes ou groupements assimilés soumis à un régime réel d'imposition, les produits qui ne proviennent pas de l'activité exercée à titre professionnel ainsi que les charges qui ne sont pas
nécessitées par celle-ci. Par exception, ils sont pris en compte s'ils n'excèdent pas 5 % (ou 10 %) de l'ensemble des produits de l'entreprise, y compris ceux issus d'activités professionnelles
accessoires mais hors plus-values de cession. Pour plus de précisions, il convient de se reporter au BOI-BIC-BASE-90.
Dans ce cadre, les bénéfices de change issus de placements en devises étrangères effectués au
moyen de fonds de l'entreprise ne proviennent pas de l'activité exercée à titre professionnel et sont de ce fait soumis à cette limitation. A l'inverse, ce n'est pas le cas des bénéfices de change sur
des opérations commerciales dans la mesure où elles sont liées à l'activité exercée à titre professionnel.
B. Opérations de bourse
60
En principe, tous les profits (ou les pertes) réalisés lors de la vente en bourse de titres de
participation et, d'une façon plus générale, de valeurs mobilières appartenant à une entreprise industrielle ou commerciale doivent être retenus pour la détermination, soit du montant des plus-values
(ou moins-values) de l'exercice, soit des résultats d'exploitation imposables dans les conditions de droit commun, suivant que les titres cédés sont ou ne sont pas considérés comme faisant partie de
l'actif immobilisé de l'entreprise cédante.
La précision figurant au IV-A § 55 est également applicable aux opérations
visées au présent paragraphe.
Les entreprises qui ont pour objet le commerce de titres, et pour lesquelles ces valeurs
constituent en réalité des stocks, doivent comprendre dans leur bénéfice d'exploitation les profits que leur procure la cession de titres, quelle qu'en soit la date d'acquisition. Mais il est précisé
à cet égard que la notion de commerce de titres ne doit pas être entendue dans un sens large ; ainsi, notamment, il convient de considérer que tel n'est pas l'objet des activités des banques et des
établissements financiers.
C. Primes d'émission
70
Lorsqu'une société par actions procède à une augmentation de capital, la "prime d'émission"
représente la somme exigée des souscripteurs, en sus du montant nominal de l'action et en représentation de la plus-value déjà acquise par les titres antérieurement émis par la société, pour devenir
associés et participer avec et comme les possesseurs d'actions anciennes à la répartition des bénéfices et, le cas échéant, de l'actif social.
Ayant leur source dans un versement directement effectué par les associés eux-mêmes, les
primes d'émission n'ont donc pas à être comprises dans les bénéfices imposables de l'entreprise, conformément aux dispositions du 2 de l'article 38 du CGI (CE, arrêt du 20 décembre 1929 n° 2837, RO,
5396).
De même, l'incorporation au capital des primes d'émission, primes de fusion et primes que la
société réceptrice peut être appelée à constater en cas d'apport partiel d'actif, ainsi que la répartition des titres représentatifs de l'augmentation de capital entre les actionnaires ou porteurs de
parts s'effectuent en franchise d'impôt sur les sociétés.
Lorsque les associés ou actionnaires sont des entreprises industrielles ou commerciales ou des
personnes morales passibles de l'impôt sur les sociétés, la remise qui leur est faite des actions ou parts gratuites ne donne pas lieu à imposition si ces entreprises ou personnes morales maintiennent
inchangée, à l'actif de leur bilan, l'évaluation de leur portefeuille. En revanche, si elles font figurer à leur bilan les actions ou parts nouvelles, elles doivent être considérées comme ayant
constaté un profit imposable dans les conditions de droit commun.
D. Cas de conversion d'obligations en actions
80
Les sociétés par actions peuvent émettre des obligations assorties du droit, pour leurs
titulaires, de demander, dans des conditions fixées par le contrat d'émission, la conversion de leurs obligations en actions.
La valeur nominale des obligations converties étant généralement supérieure à celle des
actions remises ou échangées, la société émettrice est amenée à inscrire la différence au passif de son bilan sous un compte "prime d'émission".
En application de la jurisprudence du Conseil d'État citée au IV-C § 70,
cette prime, qui a uniquement sa source dans un versement directement effectué par les associés, ne saurait être comprise dans les bénéfices imposables de la société émettrice
(BOI-BIC-CHG-50-30-10).
E. Conséquences pour une société de l'achat ou de la vente de ses propres actions ou parts
85
Le rachat par une société de ses propres actions ou parts à un prix inférieur à leur valeur
nominale ne dégage pas de profit imposable (pour ce qui concerne le régime fiscal du cédant dans le cadre d'une opération de rachat, il convient de se reporter au
BOI-BIC-PVMV-30-30-80).
Par contre, les profits retirés par une société de la vente en bourse de ses propres actions
doivent être considérés comme des éléments du bénéfice imposable.
Le Conseil d'État s'est prononcé sur le cas d'une société anonyme qui, ayant créé des
actions nouvelles avec prime d'émission en réservant à ses actionnaires anciens un droit préférentiel de souscription, a vendu en bourse, pour son propre compte, les titres non revendiqués par les
bénéficiaires du droit de préférence et réalisé ainsi une plus-value égale à l'excédent du produit net de la vente des titres sur leur prix d'émission. Il a été jugé que les acquéreurs de ces titres
-qui n'avaient pas vocation à la souscription des actions nouvelles- ne pouvaient être regardés comme des souscripteurs et qu'en conséquence la plus-value ainsi réalisée par la société avait le
caractère, non d'un supplément d'apport, mais d'un profit boursier à comprendre dans les bases de l'impôt sur les sociétés (CE, arrêt du 22 mars 1957 n° 27029, RO, p. 318 ; à rapprocher de l'arrêt du
CE du 6 mars 1957, n° 32000, RO, p. 296).
V. Dégrèvements d'impôts et taxes
90
Du point de vue comptable, les dégrèvements sur impôts déductibles constituent un produit
exceptionnel de l'exercice en cours.
100
Du point de vue fiscal, ils constituent un produit imposable.
Ce principe s'applique aussi bien aux dégrèvements accordés à titre gracieux (remises et
modérations) qu'aux dégrèvements revenant de droit aux contribuables.
110
En application de
l'article
23 de la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008, pour les créances acquises au titre des exercices clos à compter du 31 décembre 2008, les dégrèvements accordés
sur les impôts mentionnés au premier alinéa du 4° du 1 de l'article 39 du CGI sont rattachés à l'exercice au cours duquel la
somme correspondante constitue une créance acquise au sens du BOI-BIC-BASE-20-10.
Une liste non exhaustive des impôts et taxes déductibles figure au
BOI-ANNX-000120.
120
En revanche, il n'y a pas lieu de comprendre dans les bases imposables le montant des dégrèvements portant sur des impôts, taxes,
contributions ou prélèvements exclus des charges déductibles.
La liste des impôts et taxes non déductibles figure au
BOI-ANNX-000121.
130
Le régime fiscal des intérêts moratoires est détaillé au
BOI-CTX-DG-20-50-30 au III-A § 310. | Bulletin officiel des finances publiques - impôts | BOI-BIC-PDSTK-10-30-30 | https://bofip.impots.gouv.fr/bofip/2159-PGP.html/identifiant=BOI-BIC-PDSTK-10-30-30-20150401 | 2015-04-01 00:00:00 | 4f8979e313c9ba7fa9a5a2c7b44cd0c4895e0f74d434c9f8859ff59f6b2ce82f | [
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] |
1
L'option prévue au 6° de
l'article 260 du code général des impôts (CGI) est ouverte :
- aux personnes qui donnent en location des terres et bâtiments d'exploitation à usage agricole
;
- lorsque le preneur est redevable de la TVA de plein droit ou par option.
L'option revêt un caractère global : elle s'applique à tous les baux ruraux consentis par un
même bailleur à des agriculteurs redevables de la taxe.
I. Les conditions relatives aux bailleurs de biens ruraux
10
L'option prévue au 6° de
l'article 260 du CGI peut être exercée par toutes les personnes qui donnent en location des terres et des bâtiments
d'exploitation à usage agricole.
Elle est indépendante du statut juridique du bailleur.
Le droit d'exercer l'option est donc accordé :
- aux personnes physiques ;
- aux indivisions et aux sociétés créées de fait ;
- aux usufruitiers ;
- aux personnes morales (groupements agricoles d'exploitation en commun, groupements fonciers
agricoles, associations foncières pastorales, sociétés civiles, sociétés commerciales, établissements publics, collectivités locales, etc.) qui n'ont pas la qualité d'exploitant pour les biens sur
lesquels porte l'option.
20
Les propriétaires de parcelles données en métayage, qui ont la double qualité de loueurs de
biens et d'exploitants agricoles, peuvent exercer cette option.
Le Conseil d'État a en effet précisé que le bail à métayage constitue un bail de location
de terres ou d'installations à usage agricole, alors même que le bailleur est regardé comme exploitant
(CE, arrêt du 29 juillet 1998, 8ème et 9ème
s.-s., n° 193445, Champagne Moët et Chandon,
CE, arrêt du 29 juillet 1998, 8ème et 9ème
s.-s., n° 193473, Champagne Bollinger et
CE, arrêt du 28 juillet 1999, 8ème s.-s.,
n° 190480, SA Champagne Mercier).
Ils peuvent en outre, en tant qu'exploitants agricoles, opter pour leur imposition selon le
régime simplifié agricole prévu au I de l'article 298 bis du CGI.
II. Les conditions relatives aux immeubles
30
L'option prévue au 6° de
l'article 260 du CGI ne porte que sur les terres et les bâtiments d'exploitation à usage agricole.
Elle ne s'applique donc :
- ni aux locaux à usage d'habitation (occupés par le preneur ou par des tiers) ;
- ni aux parcelles et bâtiments qui sont affectés à un usage non agricole au moment où le bail
est consenti pour la première fois au fermier (immeubles à usage industriel ou commercial, terrains ne dépendant pas d'une exploitation agricole).
A. La définition des terres et bâtiments d'exploitation à usage agricole
40
Il s'agit de tous les immeubles bâtis et non bâtis qui sont utilisés pour les besoins d'une
activité agricole quels que soient leur situation et les équipements et aménagements dont ils sont dotés.
50
En règle générale, la location de ces immeubles est soumise au statut du fermage défini au
titre Ier du livre IV du code rural et de la pêche maritime (code rural et de la pêche maritime, art. L. 411-1 et
suivants).
Lorsqu'il en est ainsi l'option s'étend :
- aux matériels et agencements ainsi qu'au cheptel compris dans le bail ;
- aux bâtiments d'exploitation ou terrains qui sont affectés à un usage agricole au moment où
le bail est conclu et auxquels le fermier donne ensuite une destination commerciale (terrains de camping, terrains utilisés pour le gardiennage de caravanes, locaux utilisés pour la restauration à la
ferme ou aménagés en gîtes ruraux, notamment).
B. La définition des locaux d'habitation
60
Les dispositions du 6° de
l'article 260 du CGI ne permettent pas au bailleur d'opter pour les immeubles à usage d'habitation et leurs dépendances bâties
(garages) ou non bâties (jardins) dont il concède la jouissance au fermier pour ses besoins ou ceux de son personnel.
70
Pour l'application de cette règle, ne sont pas considérés comme des locaux d'habitation :
- ceux qui sont affectés à l'hébergement des membres du personnel qui sont chargés de
fonctions permanentes de surveillance et de sécurité ;
- les locaux d'habitation collectifs (dortoirs) mis à la disposition du personnel dans
l'exploitation (BOI-TVA-DED-30-30-10) ;
- les bâtiments agricoles qui après transformation sont affectés par le preneur à la location
meublée (gîtes ruraux, etc.).
80
Le bailleur ne peut donc pas comprendre dans sa base d'imposition à la TVA les loyers qui se
rapportent aux locaux d'habitation compris dans le bail à ferme (ni exercer de droits à déduction pour les dépenses afférentes à ces locaux).
C. La détermination du montant des loyers se rapportant aux locaux d'habitation
90
Le montant des loyers se rapportant aux locaux d'habitation qui n'est pas soumis à la TVA, à
la suite de l'option prévue au 6° de l'article 260 du CGI est égal au prix exprimé dans le contrat de bail, augmenté
éventuellement des charges imposées au preneur, ou à la valeur locative réelle des biens loués si cette valeur est supérieure au prix augmenté des charges.
Lorsque le montant des loyers se rapportant aux locaux d'habitation n'est pas mentionné dans
le bail, le propriétaire doit déterminer ce montant sous sa propre responsabilité.
III. Les conditions relatives aux baux
100
Les baux doivent porter sur des immeubles à usage agricole (cf. II-A § 40 et 50).
110
Ainsi, sont concernés :
- les baux ruraux (baux à ferme, baux à domaine congédiable) soumis au statut du fermage selon
les dispositions de l'article L. 411-1 du code rural et de la pêche maritime y compris les mises à disposition à titre onéreux d'immeubles à usage agricole en vue de les exploiter ;
- les baux placés en dehors du statut du fermage
(code rural et de la pêche maritime, art. L. 411-2) notamment dans le cas des conventions conclues en application
des dispositions législatives particulières, comme les conventions pluriannuelles de pâturage conclues dans les zones de montagne en application de la
loi n° 72-12 du 3 janvier 1972,
modifiée par la loi n° 85-30
du 9 janvier 1985 ;
- les baux portant sur des petites parcelles
(code rural et de la pêche maritime, art. L. 411-3), c'est-à-dire ceux qui portent sur des terres ayant une
superficie inférieure au minimum fixé par arrêté préfectoral et par nature de cultures, sous réserve de leur constatation par un acte ;
- les baux ne relevant pas du statut des baux ruraux mais portant sur des immeubles utilisés
par un agriculteur pour les besoins de son exploitation (hangars, serres, bâtiments d'élevage intensif, bureaux, etc.).
En revanche, l'option prévue au 6° de
l'article 260 du CGI ne peut pas être valablement exercée pour les baux à vie ou à durée illimitée qui, en application des
dispositions de l'article 744 du CGI, sont assimilés à des ventes.
Remarque : L'article 75 de la loi n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allègement des démarches
administratives a mis fin à l'exigence d'enregistrement des baux ruraux à durée limitée pour pouvoir bénéficier de l'option pour la taxation à la TVA prévue au 6° de l'article 260 du CGI.
(120 - 130)
140
Les mutations de jouissance à vie ou à durée illimitée d'immeubles ruraux sont soumises à
l'enregistrement (BOI-ENR-JOMI-10 au II-B § 210 et suiv. et BOI-ENR-JOMI-20 au II-B § 90 et
suiv.).
IV. Les conditions relatives aux preneurs
150
L'option prévue au 6° de
l'article 260 du CGI n'est autorisée que si le preneur est redevable de la TVA de plein droit ou par option.
L'option ne peut donc pas porter sur des terrains et bâtiments d'exploitation agricole loués à
un agriculteur qui est placé sous le régime du remboursement forfaitaire.
160
Pour que son option soit recevable, le bailleur doit donc apporter la preuve que le preneur
est redevable de la TVA par exemple en joignant à la déclaration d'option une copie :
- soit de la déclaration d'existence et d'identification souscrite auprès du centre de
formalités des entreprises du preneur (imprimé P0 agricole, n° CERFA 11922, ou imprimé M0 agricole-com, n° CERFA 14116). Ces imprimés sont disponibles en ligne sur le
site www.service-public.fr à
la rubrique "Services en ligne et formulaires" ;
- soit de la dernière déclaration de TVA mentionnant le numéro du dossier (la déclaration
n° 3517 AGR - CA12 A, n° CERFA 10968 ; le bulletin d'échéance
n° 3525 bis (n° CERFA 10967) ; la déclaration n° 3310 CA3, n° CERFA 10963). Ces imprimés sont disponibles en ligne sur le site
www.impots.gouv.fr à la rubrique "Recherche de formulaires". | Bulletin officiel des finances publiques - impôts | BOI-TVA-SECT-80-50-10 | https://bofip.impots.gouv.fr/bofip/2222-PGP.html/identifiant=BOI-TVA-SECT-80-50-10-20140404 | 2014-04-04 00:00:00 | f67506ac29e1dee3c0609a3cc7ecb84d2261bf31c29ae1ad6fd17a5c1f7a97db | [
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] |
1
La répartition entre les créanciers de sommes d'argent payées par le débiteur ou recouvrées à
son encontre obéit à des règles de procédures distinctes selon que celles-ci ont une origine mobilière ou immobilière.
10
La procédure de distribution des deniers (BOI-REC-FORCE-70-10)
permet de procéder à la répartition entre les créanciers de sommes provenant soit de la vente de biens mobiliers, soit d'une situation de concours de saisies de créances.
20
Une procédure particulière de distribution du produit de la vente d'immeubles
(BOI-REC-FORCE-70-20) a été instituée par
l'ordonnance n° 2006-461 du 21 avril
2006 réformant la saisie immobilière et le
décret n° 2006-936 du 27 juillet
2006 relatif aux procédures de saisie immobilière et de distribution du prix d'un immeuble et aujourd'hui codifiés aux articles
L331-1 et suivants et
R331-1 et suivants du code des procédures civiles d'exécution. Cette procédure de distribution du prix d’un
immeuble constitue une phase de la saisie immobilière dont elle est partie intégrante. Elle trouve à s'appliquer, sous certaines conditions, à l'occasion de la vente amiable d'un immeuble.
30
Les renvois utiles aux subdivisions traitant de la saisie immobilière, d'une part, et de
l'hypothèque légale du Trésor, d'autre part, figurent donc dans ce titre.
40
Les développements sont présentés dans deux chapitres :
- la distribution des deniers (chapitre 1,
BOI-REC-FORCE-70-10) ;
- la distribution du prix de vente d'un immeuble (chapitre 2,
BOI-REC-FORCE-70-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-70 | https://bofip.impots.gouv.fr/bofip/2244-PGP.html/identifiant=BOI-REC-FORCE-70-20120912 | 2012-09-12 00:00:00 | ecc709f7ac673ad8e19953506c38296c903005c09a6dd8687d9481c8c9a6b121 | [
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1
La procédure de distribution des deniers consiste à répartir entre les créanciers d'un même
débiteur :
- soit le produit d'une procédure de saisie exercée sur un bien meuble corporel ou incorporel ;
- soit le produit d'un bien cédé volontairement par le débiteur en dehors de toute procédure
d'exécution.
S'agissant de la répartition des sommes obtenues dans le cadre des saisies de créances, d'une
part, des saisies immobilières, d'autre part, des procédures spécifiques sont prévues.
Le prix de vente des biens mobiliers saisis ou cédés volontairement est réparti entre les
créanciers, que la somme à distribuer s'avère suffisante ou non pour désintéresser l'ensemble des créanciers chirographaires.
S'il existe des créanciers privilégiés, ceux-ci doivent être payés en priorité sous réserve des
règles propres à certaines procédures (BOI-REC-FORCE-20-10-10 et BOI-REC-FORCE-30-30).
Dans cette procédure, le juge n'intervient qu'à titre subsidiaire, à défaut d'accord entre les
créanciers sur le projet de répartition établi par la personne chargée de la vente, en cas de procédure civile d'exécution, ou par la personne chargée par le président du tribunal de distribuer les
sommes provenant d'une cession volontaire de meubles ou de la vente d'un fonds de commerce.
10
Le chapitre est divisé en deux sections :
- la répartition du produit d'une vente forcée (section 1,
BOI-REC-FORCE-70-10-10) ;
- la répartition du produit d'une vente volontaire (section 2,
BOI-REC-FORCE-70-10-20). | Bulletin officiel des finances publiques - impôts | BOI-REC-FORCE-70-10 | https://bofip.impots.gouv.fr/bofip/2248-PGP.html/identifiant=BOI-REC-FORCE-70-10-20120912 | 2012-09-12 00:00:00 | 1fe9af959084514dbbf6d0352062a09e36200b609a8d3c591ec336385be5260a | [
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] |
1
Les bons ou contrats investis en actions se réfèrent soit à une seule unité de compte, soit à
plusieurs unités de compte.
I. Situation des bons ou contrats se référant à une seule unité de compte
10
Dans cette situation, les primes versées ainsi que les produits capitalisés sont investis dans
un seul OPCVM (FCP ou SICAV) dont la part ou l'action constitue l'unité de compte du bon ou du contrat.
20
Les OPCVM dont la part ou l'action constitue l'unité de compte d'un bon ou contrat investi en
actions et les OPCVM qui emploient plus de 60 % de leur actif en actions cotées ou titres assimilés et en droits ou bons de souscription ou d'attribution attachés à ces actions ou titres s'entendent
des SICAV et des fonds communs de placement constitués en France régis par les articles
L214-1 et suiv. du code monétaire et financier (Comofi) ainsi que des organismes de placement collectif constitués et
agréés dans d'autres États membres de l'Union européenne à condition toutefois, dans ce dernier cas, qu'ils bénéficient de la reconnaissance mutuelle des agréments prévue par la
directive du Conseil européen n° 85/611/CEE du 20 décembre 1985. Sont donc concernés les OPCVM coordonnés
agréés par l'autorité compétente d'un État membre et bénéficiant à ce titre du passeport européen.
30
La condition d'investissement qui caractérise les bons ou contrats investis en actions
s'apprécie par rapport à l'actif de cet OPCVM.
A. Composition de l'actif de l'OPCVM
40
Cet actif doit être constitué pour 50 % au moins en titres, droits ou bons suivants, les titres
mentionnés aux nos 100 à 140 devant respecter 5 % au moins de l'actif de l'OPCVM :
1. Actions cotées ou titres assimilés
50
Sont visées au a du I
quater de l'article 125-0 A du code général des impôts (CGI) les actions ou certificats d'investissement de sociétés et certificats coopératifs d'investissement admis aux négociations sur un
marché réglementé d'instruments financiers figurant sur les listes mentionnées à l'article 16 de la directive
du Conseil européen n° 93/22/CEE du 10 mai 1993. Cette liste est mise à jour au moins une fois par an et publiée par la Commission européenne au Journal officiel de l'Union européenne.
Sont donc concernée non seulement les titres admis aux négociations sur un marché réglementé
français, mais également les titres admis aux négociations sur un marché réglementé européen figurant sur la liste mentionnée à l'article 16 de la directive précitée.
En revanche, les titres négociés sur le marché libre géré par Euronext-Paris sont considérés
comme des titres non cotés (voir ci-après n° 110).
2. Droits ou bons de souscription ou d'attribution attachés aux actions cotées ou aux titres assimilés
60
Ces droits ou bons peuvent être maintenus à l'actif après leur détachement. En outre, les bons
ou droits de souscription d'actions détachés d'obligations peuvent figurer à l'actif de l'OPCVM dès lors que les actions visées au n° 50 ci-dessus auxquelles ils donnent droit peuvent elles-mêmes y
figurer.
Il en est de même des bons « autonomes » ou «secs» régis par les
articles L 228-91 et suiv. du code de commerce (C. com.).
70
Les titres mentionnés aux nos 50 et 60 peuvent être émis par des sociétés :
- qui ont leur siège dans un État de l'Union européenne ou dans un autre État partie à
l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ;
- et qui sont soumises à l'impôt sur les sociétés dans les conditions de droit commun au taux
normal ou le seraient dans les mêmes conditions si l'activité était exercée en France (CGI, alinéa 8 du I quater
de l'art. 125-0 A).
Sont donc éligibles aux bons ou contrats « DSK », les titres de sociétés dont le siège social
est établi en Norvège, en Islande ou au Liechtenstein.
Pour l'application de ce dispositif, lorsqu'elles sont établies en France, les sociétés
soumises à l'impôt sur les sociétés dans les conditions de droit commun s'entendent de celles qui entrent dans le champ d'application de cet impôt et qui n'en sont pas exonérées totalement ou
partiellement de façon permanente par une disposition particulière. Les sociétés qui ne sont exonérées de l'impôt sur les sociétés que de manière temporaire, par exemple au titre des
articles 44 sexies, 44 octies ou
44 decies du CGI relatifs respectivement à l'exonération des bénéfices réalisés par les entreprises nouvelles, les
entreprises implantées dans les zones franches urbaines (ZFU) et celles implantées dans la zone franche de Corse, sont ainsi éligibles à ce dispositif.
Toutefois, cette dernière condition ne s'applique pas : aux sociétés de développement régional
(SDR, cf. CGI, 1° ter de l'art. 208) ; aux sociétés de capital-risque (SCR, cf.
CGI, 3° septies de l'art. 208) et aux sociétés immobilières d'investissement (SII) mentionnées à
l'article 208 B dudit code qui ont renoncé à leur statut particulier.
80
En ce qui concerne les sociétés établies hors de France, il convient de s'inspirer des mêmes
principes pour apprécier si ces sociétés seraient soumises à l'impôt sur les sociétés dans les conditions de droit commun au taux normal si elles exerçaient leur activité en France.
3. Actions ou parts d'organismes de placement collectif en valeurs mobilières (OPCVM) qui emploient plus de 60 % de leur
actif en actions cotées ou titres assimilés et droits ou bons de souscription ou d'attribution attachés à ces titres
90
On entend par actions ou parts d'OPCVM, les actions de sociétés d'investissement à capital
variable (SICAV), les parts de fonds communs de placement (FCP) régis par les articles
L214-1 et suiv. du Comofi et les
actions de sociétés d'investissement ordinaires régie par le titre II de l'ordonnance n° 45-2710 du 2 novembre 1945.
Dans cette situation, l'actif de l'OPCVM dont la part ou l'action constitue l'unité de compte
du contrat est investi dans un ou plusieurs OPCVM qui emploient plus de 60 % de leur actif en actions ou titres assimilés (CGI,
c du I quater de l'art. 125-0 A).
Le quota de 60 % doit être respecté en permanence. Bien entendu, il appartient aux sociétés
d'assurance ou de capitalisation de veiller à ce que ce quota soit respecté par ces OPCVM.
Deux situations sont envisageables :
- les OPCVM sont des émanations du même groupe fondateur : le quota de 60 % est apprécié
chaque jour de calcul de la valeur liquidative en retenant la valeur des titres composant le portefeuille de l'OPCVM telle qu'elle est déterminée conformément à la réglementation en vigueur (cf. le
règlement général de l'Autorité des marchés financiers (AMF), articles 411-24
et suiv. ;
- le ou les OPCVM sont des émanations d'un groupe fondateur différent de celui de l'OPCVM
détenteur : dans ce cas, il est admis de retenir pour ces OPCVM le quota de 60 % déterminé à partir du dernier document d'information trimestriel (ou semestriel, le cas échéant) publié (cf règlement
général de l'AMF). Pour ces OPCVM, le quota est réputé inchangé jusqu'à la publication suivante.
Un OPCVM ne peut détenir dans son quota de 60 % des actions ou parts d'autres OPCVM. Toutefois
les actions ou parts d'un OPCVM dont les actifs sont investis exclusivement et en permanence en actions ou parts d'OPCVM qui emploient plus de 60 % de leur actif en actions ou titres assimilés
(« fonds de fonds ») sont éligibles au quota de 50 %.
Période transitoire pour les nouveaux OPCVM en actions.
Afin de faciliter la mise en œuvre des bons ou contrats investis en actions, il est admis que
les FCP et SICAV nouvellement créés ou transformés disposent d'un délai d'un mois à compter de la première souscription publique pour respecter le quota de 60 % d'actions et de titres assimilés.
4. Parts de fonds communs de placement à risques (FCPR), de fonds d'investissement de proximité (FIP), parts de fonds
communs de placement dans l'innovation (FCPI), actions de sociétés de capital risque (SCR) cotées ou non ou de sociétés financières d'innovation
100
Ces organismes, visés
au d du I quater de l'article 125-0 A du CGI doivent fonctionner conformément à la réglementation en vigueur et notamment
respecter leurs règles propres de composition des actifs financiers.
Toutes les parts de fonds communs de placement à risques ( FCPR) régis par les dispositions de
l'article
L214-28 du Comofi, peuvent figurer à l'actif de l'OPCVM.
Ces titres entrent en compte dans le quota de 5 % (CGI, alinéa 9 du I quater de l'article
125-0 A du CGI).
Remarque : Le souscripteur du contrat ne bénéficie pas de la réduction d'impôt
prévue au VI de l'article
199 terdecies-0 A du CGI (parts de FCPI) ou au VI bis du même article (parts de FIP), à raison des titres
figurant à l'actif de l'OPCVM.
5. Actions non cotées
110
Sont visées les actions émises par des sociétés qui exercent une activité autre que bancaire,
financière, d'assurance, de gestion ou de location d'immeubles et dont les titres ne sont pas admis aux négociations sur un marché réglementé.
Remarque : Le souscripteur du contrat ne bénéficie pas de la réduction d'impôt
prévue au
I
de l'article 199 terdecies-0 A du CGI, à raison des des titres figurant à l'actif de l'OPCVM.
Les titres doivent être émis par des sociétés qui ont leur siège dans un État de l'Union
européenne ou dans un autre État partie à l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales et
sont soumises à l'impôt sur les sociétés dans les conditions de droit commun au taux normal ou qui seraient soumises à cet impôt dans les mêmes conditions si l'activité était exercée en France.
6. Titres de sociétés européennes cotées et de faible capitalisation boursière
120
Parmi les titres retenus pour l'appréciation des quotas d'investissement de 50 % et de 5 %
figurent les actions cotées admises aux négociations sur un marché réglementé ou organisé d'un État partie à l'Espace économique européen, émises par des sociétés :
- exerçant une activité mentionnée à
l'article 34 du CGI (activité commerciale, industrielle ou artisanale), à l'exception de celle mentionnée au
sixième alinéa du I de l'article 44 sexies du même code (activité bancaire, financière, d'assurances, de gestion ou de
location d'immeubles) ;
- et dont la capitalisation est inférieure à 150 millions d'euros (pour plus de précisions sur
la définition et les modalités d'évaluation de la capitalisation boursière, (cf. nos 160 à 220).
Remarque : la prise en compte de ces titres dans les quotas d'investissement précités fait
suite à la suppression depuis le 1er janvier 2005 du Nouveau Marché français et de certains de ses équivalents européens.
130
Les titres acquis avant le 1er janvier 2005 sur un marché de valeurs de croissance
continuent toutefois à être pris en compte dans les quotas de 30 % et de 5 % (clause « grand-père »).
7. Actions ou parts d'OPCVM qui emploient plus de 75 % de leur actif en titres dits « risqués »
140
Il est admis de faire figurer dans le quota de 5 % les actions ou parts d'OPCVM fonctionnant
conformément à la réglementation en vigueur, qui emploient de manière permanente plus de 75 % de leur actif en titres mentionnés aux nos 100 à 130, et à condition
que cette orientation figure dans la notice d'information communiquée à l'Autorité des marchés financiers (AMF).
B. Appréciation des quotas
1. Principe
a. Le quota de 50 %
150
Le quota de 50 % doit être respecté en permanence ; il s'apprécie chaque jour de calcul de la
valeur liquidative déterminée conformément à la réglementation en vigueur en retenant la valeur des titres composant le portefeuille de l'OPCVM dont la part ou l'action constitue l'unité de compte du
contrat.
Toutefois, il est admis que les FCP et SICAV nouvellement créés ou transformés dont la part ou
l'action constitue l'unité de compte du contrat disposent d'un délai d'un mois à compter de la première souscription publique pour respecter ce quota.
b. Le quota de 5 %
160
L'OPCVM dont la part ou l'action constitue l'unité de compte du contrat a la faculté de
calculer le quota de 5 % sur le montant de son actif apprécié à la date de clôture du pénultième exercice, étant précisé que les OPCVM nouvellement créés ou transformés ne sont tenus de respecter ce
quota qu'à compter de la clôture de l'exercice comptable suivant celui de sa création ou transformation.
Remarque : La même faculté est reconnue aux OPCVM mentionnées au
n° 140.
Lorsque le règlement du fonds commun de placement à risques ou de la société de capital risque
dont les titres figurent à l'actif de l'OPCVM prévoit la possibilité de libérer progressivement les parts ou actions souscrites, le quota de 5 % s'apprécie, non pas par rapport au montant
effectivement libéré des parts ou actions, mais par rapport au montant des souscriptions. Cette mesure, destinée à faciliter l'investissement en titres non cotés, est subordonnée au respect de la
réglementation en vigueur
(Comofi,
art. R 214-35, art. R 214-47
et R 214-65 et
C.
Com.,
art. L225-144).
c. Combinaison des deux quotas
170
Le quota de 50 % s'apprécie par rapport à l'ensemble des titres mentionnés ci-dessus
(nos 50 à 140), le quota de 5 % de titres mentionnés ci-dessus (nos 100 à 140) s'apprécie pour sa part
« en-dedans » (le quota de 5 % est compris dans celui de 50 %). Ainsi, l'actif d'une unité de compte peut être représenté à hauteur de 45 % en titres admis aux négociations sur un marché réglementé
(n° 50) et à hauteur de 8 % en parts d'un FCPR (n° 100); les conditions de quotas sont remplies puisque le
contrat est investi à 53 % en titres mentionnés ci-dessus (nos 50 à 140) (minimum 50 %) dont 8 % en titres mentionnés aux
nos 100 à 140 (minimum 5 %).
2. Exceptions
a. Période transitoire pour les nouveaux contrats
180
Compte tenu des dispositions de
l'article L132-5-1 du code des assurances qui
prévoient que toute personne physique qui a signé une proposition d'assurance ou un contrat a la faculté d'y renoncer pendant le délai de trente jours à compter du premier versement, il est admis,
pour les contrats nouvellement souscrits que ce premier versement soit investi dans l'OPCVM dont la part ou l'action constitue l'unité de compte du bon ou du contrat qu'à l'expiration de ce délai de
trente jours.
b. Introduction en bourse
190
Lorsque les titres d'une société non cotée mentionnés ci-dessus (n° 160) sont admis aux
négociations sur un marché réglementé défini aux articles
L421-1 et suiv. du Comofi, ils continuent d'être pris en compte dans le quota de 5 %, pendant un délai de cinq ans à
compter de leur admission. Il en est de même lorsque les titres d'une société du nouveau marché sont admis aux négociations sur un autre marché réglementé.
c. Dépréciation des titres
200
En cas de liquidation judiciaire, d'ouverture d'une procédure de redressement judiciaire ou de
dépréciation dûment constatée d'une société dont les titres sont mentionnés ci-dessus (nos 50, 60,
110 à 140), l'OPCVM dont la part ou l'action constitue l'unité de compte du contrat investi en actions dispose d'un délai d'un an à compter du jugement
ou de la constatation de la dépréciation pour tenir compte de cette dépréciation, ou de l'annulation des titres. Pendant ce délai, les titres en cause sont réputés maintenus à l'actif pour leur valeur
d'acquisition en vue de l'appréciation des différents quotas concernés.
II. Situation des bons ou contrat se référant à plusieurs unités de compte
210
Dans cette situation, les primes versées ainsi que les produits capitalisés sont investis dans
plusieurs OPCVM (FCP ou SICAV) dont les parts ou actions constituent les unités de compte du bon ou du contrat.
220
Deux assouplissements sont toutefois admis :
- les actions non cotées mentionnées au n° 110 peuvent elles-mêmes
constituer une unité de compte d'un contrat, sous réserve que le souscripteur du contrat, son conjoint et leurs ascendants et descendants ne détiennent pas, ensemble, pendant la durée du contrat,
directement ou indirectement, plus de 25 % des droits dans les bénéfices sociaux de la société dont les titres constituent l'unité de compte ; ils ne doivent pas, en outre, avoir détenu une telle
participation à un moment quelconque au cours des cinq années précédant la souscription du contrat ;
Remarque : sous réserve du respect de la même condition, il est également admis que les sociétés
de capital-risque (SCR, cf. CGI, 3° septies de l'article 208) cotées ou non, constituent une unité de compte du contrat dès lors que l'objet de ces sociétés est de
prendre des participations dans des sociétés non cotées)
- les placements qui ne sont pas pris en compte dans les quotas de 50 % et 5 % peuvent être
représentés par l'actif général de l'assureur lequel est exprimé en euros.
A. Situation dans laquelle chacune des unités de compte du contrat est un OPCVM remplissant intrinsèquement les conditions
de quotas
230
L'actif de chacun des OPCVM constituant une unité de compte d'un bon ou contrat investi en
actions remplit les conditions de quotas d'investissement assignées aux bons ou contrats investis en actions. Dans ce cas, quel que soit le nombre de ces unités de compte, les règles exposées
aux nos 10 à 200 relatives à la composition des actifs et à l'appréciation des quotas sont applicables.
240
L'allocation des primes versées de même que les arbitrages entre les différentes unités de
compte et les rachats s'effectuent alors sans contrainte particulière.
250
Exemple : Soit un contrat se référant à deux unités de compte.
La première unité de compte est un OPCVM A dont l'actif est constitué :
- à 45 % en actions ou parts d'OPCVM qui emploient plus de 60 % de leur actif en titres et droits
mentionnés au b du I quater de l'article 125-0 A du CGI ;
- à 5 % en parts de FCPR ;
- et à 50 % en titres de taux.
La seconde unité de compte est un OPCVM B dont l'actif est constitué :
- à 60 % en actions cotées ;
- à 10 % en parts de FCPR ;
- et à 30 % en titres de taux.
Chacun des deux OPCVM A et B remplit les conditions de quotas des bons ou contrats investis en
actions.
B. Situation dans laquelle certaines unités de compte ne prennent pas la forme d'un OPCVM ou ne remplissent pas les
conditions de quotas
1. Composition des actifs
260
Les bons ou contrats investis en actions peuvent se référer aux unités de compte suivantes :
a. Unités de compte prises en compte dans les quotas de 50 % et 5 %
270
- 1 : Actions ou parts d'organismes de placement collectif en valeurs mobilières (OPCVM) dont
l'actif est constitué pour 50 % au moins en titres mentionnés aux nos 50 à 140 dont 5 % en titres mentionnés aux
nos 100, 110, 120 et 140 ;
- 2 : Actions ou parts d'organismes de placement collectif en valeurs mobilières (OPCVM) qui
emploient plus de 60 % de leur actif en titres et droits mentionnés aux nos 50 et 60 ;
- 3 : Parts de fonds communs de placement à risques et parts de fonds communs de placement
dans l'innovation mentionnés au n° 100 ;
- 4 : Actions ou parts d'organismes de placement collectif en valeurs mobilières (OPCVM) qui
emploient plus de 75 % de leur actif en titres mentionnés aux nos 100, 110 et 120 ;
- 5 : Par mesure de tempérament, les actions non cotées mentionnées au n°
110.
Remarque : Il est également admis que les sociétés de capital-risque (SCR, cf.
CGI, 3° septies de l'article 208) cotées ou non, constituent une unité de compte du contrat dès lors que l'objet de ces sociétés est de prendre des participations dans
des sociétés non cotées.
b. Actifs non pris en compte dans les quotas de 50 % et 5 %
280
- 6 : Actions de SICAV et parts de FCP visés aux
3° et 8° de l'article R332-2 du code des assurances autres que celles visées aux 1, 2 et 4 du a ci-dessus (n° 270) ; il s'agit
notamment des OPCVM principalement investis en titres de taux (obligations, titres de créance négociables etc.) ;
- 7 : Par mesure de tempérament, les placements exprimés en euros représentés par l'actif
général de l'assureur.
2. Appréciation des quotas
290
La condition d'investissement qui caractérise les bons ou contrats investis en actions
s'apprécie sur le montant des primes versées nettes de frais.
300
Lorsque toutes les unités de compte ne remplissent pas intrinsèquement les conditions de
quotas, le régime de faveur est applicable à condition que les primes nettes de frais soient, à l'exception de celles investies en actions ou parts d'OPCVM remplissant intrinsèquement les quotas de
50 % et 5 % visées au 1 du 1° du a ci-dessus (n° 270) engagées à hauteur de 50 % au moins en unités de compte visées aux 2 à 5 du 1° du a ci-dessus (n° 270) dont 5 % en unités de compte constituées de
parts ou actions visées aux 3 à 5 du 1° du a ci-dessus (n° 270).
Remarque : Lorsqu'une partie des primes versées au contrat est affectée à une
unité de compte remplissant intrinsèquement les quotas, le respect des quotas de 50 % et 5 % à l'égard des unités de compte ne remplissant pas intrinsèquement ces quotas, s'apprécie par rapport au
reliquat du montant de ces primes. Ainsi sur une prime de 10 000 €, si 4 000 € sont investis en parts ou actions d'OPCVM visées au 1 du a ci-dessus (n° 270), seuls 6 000 € doivent
être engagés à hauteur de 50 % au moins en unités de compte visées au 2 à 5 du a ci-dessus (n° 270) dont 5 % en unités de compte constitués de parts ou d'actions visées au 3 à 5 du a
ci-dessus (n° 270)
310
Les quotas de 50 % et 5 % s'apprécient exclusivement par rapport aux unités de compte
mentionnées aux 1 à 5 du 1° du a ci-dessus (n° 320) et non en transparence par rapport aux titres ou droits définis au I quater de l'art. 125-0 A du CGI et figurant à l'actif des OPCVM mentionnés aux
1, 2, 3, 4 et 6 du 1° du a ci-dessus (cf. également n° 320).
320
Sous ces réserves, les règles exposées ci-dessus (nos 20 à
200) sont applicables. En particulier, il est précisé que le quota de 5 %, apprécié par rapport au montant des primes nettes de frais, doit être rempli au plus tard le 31 décembre de l'année
suivant celle de la souscription ou de la transformation du contrat et que pour chacune des années suivantes, ce quota est calculé sur le montant des primes apprécié à la date du 31 décembre précédent
(n° 160).
3. Allocation des primes versées
330
La prime nette de frais versée à la souscription du contrat, de même que les primes nettes
de frais versées postérieurement, doivent être ventilées entre les différentes unités de compte selon les modalités exposées ci-dessus (nos 290 à 320).
4. Arbitrage
340
Le transfert de l'épargne investie en unités de compte visées au 1 du 1° du a ci-dessus
(n° 270) sur d'autres unités de compte ne remplissant pas intrinsèquement les conditions de quotas (ou sur des actifs non pris en compte dans les quotas de 50 % et 5 %) n'est admis que si cette
épargne est investie à hauteur de 50 % au moins en unités de compte visées aux 2 à 5 du 1° du a ci-dessus (n° 270) dont 5 % en unités de compte visées aux 3, 4 et 5 du 1° du a ci-dessus.
350
De même, le transfert d'une partie de l'épargne investie en unités de compte visées aux 2 à
5 du 1° du a ci-dessus (n° 270) sur d'autres unités de compte ne remplissant pas intrinsèquement les conditions de quotas (ou sur des actifs non pris en compte dans les quotas de 50 % et 5 %) est
admis si l'arbitrage n'a pas pour effet de dégrader les quotas en deçà des limites légales appréciées par rapport à la dernière valeur de rachat connue du contrat à la date à laquelle l'arbitrage est
effectué.
360
Le transfert partiel ou total de l'épargne investie en actifs mentionnés aux 6 et 7 du 1° du
a ci-dessus (n° 270) sur les unités de compte visées aux 1 à 5 du 1° du a ci-dessus (n° 270) est en revanche totalement libre.
Remarque : L'exemple suivant est également présenté sous forme de tableau
en annexe.
370
Exemple : Soit un contrat en unités de compte à prime unique de 10 000 €
(abstraction faîte des frais de chargement).
La prime a été ventilée entre les différentes unités de compte de la manière suivante :
- 5 000 € (soit 50 %) en actions ou parts d'OPCVM A principalement investis en titres de taux ;
- 4 500 € (soit 45 %) en actions ou parts d'OPCVM B de type actions qui emploient 60 % de leur
actif en titres et droits mentionnés a du I quater de l'article 125-0 A du CGI (nos 50 et
60) ;
- et 500 € (soit 5 %) en parts d'OPCVM C de type FCPR.
À la souscription du contrat, la prime a été bien ventilée entre les différentes unités de
compte dans le respect des quota de 50 % en actions et titres assimilés dont 5 % de placements à risques.
380
Hypothèse n° 1 : à la date à laquelle l'assuré souhaite
effectuer un arbitrage la valeur de rachat du contrat est de 11 750 € se répartissant en 5 250 € (soit 44,70 %) en parts ou actions d'OPCVM « A », 6 000 € (soit 51 %) en parts ou actions d'OPCVM « B »
et 500 € (soit 4,30 %) en parts « C » de FCPR.
Le montant pouvant être transféré sur l'OPCVM « A » est égal, à cette date à : 6 500 € (soit
6 000 € + 500 €)- 5 875 € (soit 11 750 € x 50 %) = 625 €, soit la différence entre la valeur totale de rachat des OPCVM éligibles au quota et la moitié de la valeur totale de rachat.
390
Hypothèse n° 2 : à la date à laquelle l'assuré souhaite effectuer un
arbitrage la valeur de rachat du contrat est de 10 050 € se répartissant en 5 600 € (soit 55,70 %) en parts ou actions d'OPCVM « A », 4 000 € (soit 39,80 %) en parts ou actions d'OPCVM « B » et 450 €
(soit 4,50 %) en parts « C » de FCPR.
Aucun transfert ne peut être effectué sur l'OPCVM « A » dans la mesure où le montant investi
dans les deux unités de compte « B » et « C » est inférieur à 50 % de la valeur de rachat totale du contrat (soit 39,80 % + 4,50 % = 44,30 %).
5. Rachat partiel
400
Afin de ne pas dégrader les quotas en deçà des limites légales, les rachats partiels doivent
s'imputer sur chacune des unités de compte à proportion de leur part respective dans la valeur de rachat totale du contrat à la date du rachat partiel.
410
Exemple : L'assuré souhaite effectuer un rachat partiel de 2 000 € (ce rachat
partiel est effectué par hypothèse sur un contrat d'une durée au moins égale à huit ans) et la valeur de rachat totale du contrat est de 11 750 € se répartissant en 5 250 € (soit 44,70 %) en parts ou
actions d'OPCVM « A » en euros, 6 000 € (soit 51 %) en parts ou actions d'OPCVM « B » en actions et 500 € (soit 4,30 %) en parts « C » de FCPR.
Le rachat partiel s'imputera donc à hauteur de 894 € (soit 2 000 € x 44,70 %) sur les parts ou
actions d'OPCVM « A » en euros, 1 020 € (soit 2 000 € x 51 %) sur les parts ou actions d'OPCVM « B » en actions et 86 € (2 000 € x 4,30 %) sur les parts « C » de FCPR.
Exemple d'un contrat investi en actions à prime unique de 10 000 €
OPCVM « A » en euros
OPCVM « B »actions
OPCVM « C » FCPR
Valeur de rachat
Répartition de la prime versée à la souscription
5 000 (50 %)
4 500 (45 %)
(45 % + 5 % = 50 %)
500 (5 %)
10 000 (100 %)
Dans l'éventualité d'une augmentation du marché des actions
Valeur liquidative des supports avant arbitrage ou rachat
5 250
(44,70%)
6 000 (51 %)
(51 % + 4,30 % = 55,30 %)
500 (4,30 %)
11 750
Arbitrage
Répartition théorique selon les quotas (11 750 x quota théorique)
(5 875)
(5 287,5)
(587,5)
11 750
Arbitrage possible
(oui vers actions ou FCPR)
625 (6 000 - 5 287,5 = 712,5 mais la possibilité d'arbitrage est limitée à 625 € dès lors que le quota
actions + FCPR doit globalement être égal à 50 %.
(non)
Arbitrage décidé
625
-625
0
Valeur liquidative des supports après arbitrage
5 875 (50 %)
5 375 (45,70 %)
(45,70 %+ 4,30 % = 50 %)
500 (4,30)
(inférieur au quota légal mais cette situation n'est pas la conséquence d'un arbitrage ou d'un rachat
partiel)
11 750 (100 %)
Dans l'éventualité d'une baisse du marché des actions
Valeur liquidative des supports avant arbitrage ou rachat
5 600 (55,70 %)
4 000 (39,80 %)
inférieur au quota légal mais cette situation n'est pas la conséquence d'un arbitrage ou d'un rachat
partiel.
(39,80 % + 4,50 % = 44,30 %) : même remarque.
450 (4,50 %)
inférieur au quota légal mais cette situation n'est pas la conséquence d'un arbitrage ou d'un rachat
partiel.
10 050 (100 %)
Arbitrages
Répartition théorique selon les quotas (10050 x quota théorique)
(5 025)
(4 522,5)
(502,5)
(10 050)
Arbitrage possible
(oui vers actions ou FCPR)
(non)
(non)
Absence d'arbitrage
Remarque : cet exemple fait abstraction des frais. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-10-10-90-20 | https://bofip.impots.gouv.fr/bofip/2260-PGP.html/identifiant=BOI-RPPM-RCM-10-10-90-20-20120912 | 2012-09-12 00:00:00 | 4141a57641b2ae65627e14531121757d4fb2ae9eef5c7906caa6d3583b0e64df | [
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] |
1
Sont concernés :
- les bons ou contrats de capitalisation souscrits auprès des sociétés dites « de capitalisation
» moyennant le versement d'un intérêt ou produit qui n'est pas distribué chaque année mais capitalisé jusqu'à l'échéance du bon ou contrat. Le souscripteur s'engage à verser soit une prime unique,
soit des primes à versements libres ou périodiques. Ces bons ou contrats comportent en principe une possibilité de remboursement anticipé ;
- et les contrats d'assurance-vie individuels ou de groupe à prime unique ou à primes à
versements libres ou périodiques qui comportent une valeur de rachat ou la garantie du paiement d'un capital ou d'une rente à leur terme en cas de vie, accompagnés ou non d'une garantie ou d'une
contre-assurance en cas de décès (BOI-RPPM-RCM-10-10-80).
Par ailleurs, l'article
125-0 A du CGI précise que le régime fiscal des contrats investis en actions est réservé aux bons et contrats de capitalisation et aux placements de même nature souscrits auprès d'entreprises
d'assurance établies en France.
10
Les bons ou contrats investis en actions définis au
I quater de l'article 125-0 A du CGI sont des bons ou contrats en unités de compte au sens du
deuxième alinéa de l'article L. 131-1 du code des assurances ; il s'agit de contrats d'assurance-vie et de bons ou contrats de
capitalisation pour lesquels le capital ou la rente garantis sont exprimés en unités de compte constituées de valeurs mobilières ou d'actifs visés à
l'article R. 131-1 du code des assurances.
20
Les bons ou contrats en unités de compte présentent également les caractéristiques suivantes :
- d'une manière générale, le souscripteur assume seul le risque de placement. Pour sa part,
l'assureur garantit le nombre des unités de compte mais pas leur valeur en cours d'exécution du contrat ;
- l'assureur est seul propriétaire des actifs représentatifs des unités de compte du contrat ;
- dans ces contrats, la participation des assurés aux bénéfices réalisés par l'assureur est
facultative ces bons ou contrats offrent la possibilité aux assurés ou aux bénéficiaires d'obtenir au dénouement du contrat le règlement en espèces ou la remise de titres ou de parts lorsque ceux-ci
sont négociables et ne confèrent pas directement le droit de vote à l'assemblée générale des actionnaires d'une société admise aux négociations sur un marché réglementé. | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-10-10-90-10 | https://bofip.impots.gouv.fr/bofip/2301-PGP.html/identifiant=BOI-RPPM-RCM-10-10-90-10-20120912 | 2012-09-12 00:00:00 | 1a01bbd22d65eab7d8bff86500c1299b3e278ff141185b9bbc410d35253e9442 | [
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] |
Est examinée sous la présente section l'application des conditions d'assujettissement à l'impôt
sur les sociétés (conditions exposées au BOI-IS-CHAMP-10-50-10) à l'égard de différents organismes privés autres que les sociétés.
Il s'agit :
- des organismes intervenant dans les domaines sportifs et culturels (sous-section 1, cf.
BOI-IS-CHAMP-10-50-30-10) ;
- des organismes intervenant dans les domaines du tourisme et des loisirs (sous-section 2, cf.
BOI-IS-CHAMP-10-50-30-20) ;
- des organismes intervenant dans le domaine socio-éducatif (sous-section 3, cf.
BOI-IS-CHAMP-10-50-30-30).
Des précisions sont également apportées à l'égard des organismes suivants :
- certaines associations régies par la loi du 1er juillet 1901 (sous-section 4, cf.
BOI-IS-CHAMP-10-50-30-40) ;
- les congrégations religieuses, fonds de dotation, syndicats professionnels, organismes
mutualistes et caisses de retraite (sous-section 5, cf. BOI-IS-CHAMP-10-50-30-50). | Bulletin officiel des finances publiques - impôts | BOI-IS-CHAMP-10-50-30 | https://bofip.impots.gouv.fr/bofip/2368-PGP.html/identifiant=BOI-IS-CHAMP-10-50-30-20120912 | 2012-09-12 00:00:00 | 354a7c0c609ecd1500e5e5ef4f8c59afe0ca80c23fdac93f2bc57a1e258b649e | [
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] |
I. Bases de calcul des déductions
1
L'article 83
du code général des impôts (CGI) énumère les catégories de dépenses qui peuvent être retranchées du montant brut des traitements et salaires imposables et fixe l'ordre des déductions.
En application de ce texte, la déduction des frais professionnels s'opère après
celle des cotisations de caractère social, des contributions et intérêts d'emprunts contractés au plus tard le 31 décembre 2016 mentionnés aux 1° à 2° quinquies de l'article 83 du CGI, des
contributions et intérêts d'emprunts déductibles en application de l'article 83 bis du CGI et de la contribution mentionnée
au I de l'article 154 quinquies du CGI
(BOI-RSA-BASE-30-10 et BOI-RSA-BASE-30-20).
10
Pour la détermination de la base de calcul des déductions, des frais de
transport des travailleurs frontaliers qui ont recours en Allemagne au service payant de ramassage des ouvriers, lorsque le prix de ces transports est directement retranché du salaire versé par
l'entreprise :
Dans cette situation le revenu auquel s'applique, selon le choix du salarié, la
déduction forfaitaire de 10 % ou la déduction du montant réel des dépenses s'entend du salaire revenant à l'intéressé avant le précompte du prix de transport payé à l'employeur. Dans le cas où ce
dernier mentionne sur les fiches de paie un salaire net de frais de transport, il appartient au salarié de se faire préciser le montant de la retenue qu'il a supportée à ce titre, afin de reconstituer
le revenu qu'il est tenu de faire figurer sur sa déclaration annuelle.
II. Conditions générales de déduction des dépenses professionnelles
20
Pour être admises en déduction, les dépenses supportées par les salariés doivent
répondre aux conditions posées par les 1 de l'article 13 du CGI et 3° de
l'article 83 du CGI, c'est-à-dire :
- être effectuées en vue de l'acquisition ou de la conservation d'un revenu
imposable ;
- être nécessitées par l'exercice d'une profession dont les résultats sont
taxables dans la catégorie des traitements et salaires ;
- avoir été payées l'année de l'imposition ;
- pouvoir donner lieu à justification.
Toutes ces conditions sont présumées remplies lorsque le salarié opte pour le
système forfaitaire (déduction de 10 % ).
Remarque : Lorsque le salarié perçoit des allocations pour
frais professionnels, se reporter au BOI-RSA-CHAMP-20-50-10.
A. Les dépenses doivent avoir été effectuées en vue de l'acquisition ou de la conservation d'un revenu imposable
30
L'application de ce principe posé par le 1 de
l'article 13 du CGI, conduit à exclure des dépenses professionnelles
- les dépenses de caractère personnel ;
- les dépenses se rapportant à une activité non rémunérée ;
- les dépenses nécessitées par l'acquisition d'un capital ;
- les dépenses afférentes à des revenus exonérés.
1. Dépenses de caractère personnel
40
Les dépenses d'ordre privé ne peuvent pas être retranchées du revenu
professionnel. Sont donc exclues des charges déductibles :
- les dépenses qui se rapportent à l'habitation personnelle du contribuable,
non utilisée à des fins professionnelles (loyer, impôts locaux, etc.) ou à des biens qui ne sont pas utilisés pour les besoins de la profession (mobilier, voiture, etc.) ;
- les dépenses de personnel de maison ;
- les frais de maladie ;
- les cotisations volontaires à des mutuelles ;
- les dépenses courantes de nourriture ou d'habillement ;
- les amendes pénales ;
- l'impôt sur le revenu ;
- les frais de garde des jeunes enfants, même lorsque les deux époux
travaillent (CE, arrêt du 8 mars 1972 n°
79680 et CE, arrêt du 30 janvier 1991 n°
69460).
2. Dépenses se rapportant à une activité non rémunérée
50
En principe, les frais qui se rapportent à une activité bénévole ne sont pas
déductibles. Il en est de même, d'une manière générale, des dépenses engagées dans l'exercice d'un mandat public ne donnant lieu à aucune rémunération.
a. Activité bénévole
52
A titre d'exemple, ne peuvent être considérés comme des dépenses
professionnelles : :
- dépenses supportées par les lieutenants de louveterie dans l'exercice de
leurs fonctions, lesquelles sont gratuites ;
- frais exposés dans l'exercice d'une activité syndicale non rémunérée comme
temps de travail ;
- frais supportés par un contribuable qui exerce à titre bénévole les
fonctions de secrétaire d'une association d'écrivains ;
- frais exposés par certains professeurs ayant cessé un enseignement régulier,
mais qui continuent bénévolement de diriger les travaux d'étudiants ou de collègues plus jeunes, à siéger dans des jurys de doctorat et à poursuivre leur spécialité des recherches personnelles ;
Une réduction d'impôt peut être accordée au titre des frais engagés dans le
cadre d'une activité bénévole au profit d'organismes d'intérêt général visés au 1 de l'article 200 du CGI.
Remarque : une activité bénévole n'ouvre jamais droit aux garanties offertes
par le code du travail puisque la personne qui l'exerce n'est pas placée dans un état de subordination vis-à-vis de celle qui en bénéficie.
b. Mandat public non rémunéré
55
En principe, un contribuable investi d'un mandat public non rémunéré ne peut
pas comprendre les dépenses qu'il supporte dans l'exercice de ce mandat parmi les charges déductibles de son revenu en vue de l'établissement de l'impôt sur le revenu
Toutefois, la déduction des frais supportés dans l'exercice d'un mandat public
gratuit est autorisée lorsqu'en raison de la nature même de ce mandat, , ces frais peuvent être considérés comme nécessités par l'acquisition et la conservation d'un revenu imposable. .
c. Situation des juges des tribunaux de commerce
57
Les membres des tribunaux de commerce exercent leurs fonctions à titre
bénévole. Ils ont cependant la possibilité de déduire de leurs revenus professionnels, pour leur montant réel, les frais supportés à l'occasion de l'accomplissement de leur mandat. Toutes les
justifications utiles doivent être apportées au sujet, notamment, de la nature et du montant des frais en cause.
Dans la mesure où les intéressés perçoivent des indemnités forfaitaires ou des
remboursements de frais réels, ils doivent, pour éviter des doubles emplois, les ajouter à leurs revenus professionnels imposables (l'organisme débiteur de ces sommes est tenu, en application du 1 bis
de l'article 240 du CGI, de les déclarer, alors même que leur paiement ne s'accompagne pas du versement d'une rémunération
proprement dite).
Lorsque les revenus des intéressés entrent dans la catégorie des traitements
et salaires, la déduction doit être effectuée avant la déduction des frais professionnels (déduction forfaitaire ou déduction des frais réels).
Dans le cas où les juges ne disposent pas de revenus professionnels, le
montant des frais réels auxquels ils ont à faire face dans l'accomplissement de leurs fonctions de juge peut exceptionnellement être admis en déduction du revenu global pour l'établissement de l'impôt
sur le revenu .
D'autre part, ces magistrats sont autorisés à substituer à la déduction de leurs frais
réels une déduction forfaitaire, qui s'impute sur le montant brut de leurs revenus professionnels (sur ce point et les montants de déduction autorisée:
RM Meslot n° 2227, JO AN du 06 novembre 2007 p.6868).
3. Dépenses nécessitées par l'acquisition d'un capital
70
Les dépenses qui se rapportent à la constitution d'un capital sont exclues des
charges admises en déduction pour la détermination du montant net des traitements et salaires.
En effet, les dépenses effectuées par un contribuable ne sont déductibles du
revenu imposable dans la catégorie des traitements et salaires que si elles ont été engagées en vue de l'acquisition et de la conservation du revenu
(CGI, art. 13, 1) et sont inhérentes à l'emploi (CGI, art.
83, 3°)
Par conséquent, un fils qui a succédé à son père dans la direction d'une
société contre l'engagement de servir une rente viagère à sa mère ne peut déduire cette rente de ses rémunérations.
Ne constituent pas davantage des dépenses professionnelles :
- les dépenses engagées pour obtenir des indemnités de licenciement ayant le
caractère de dommages-intérêts ;
- la perte subie par un représentant du fait de non-remboursement par un de ses clients des
capitaux qu'il lui avait prêtés (CE, arrêt du 6 mars 1931, n° 17553, RO, 557474) ;
- le paiement d'une prime d'assurance sur la vie, tendant à la constitution d'un capital
(CE, arrêt du 3 juin 1932, n° 23610 et 23615, RO, 5869), même si l'assuré a la faculté d'opter entre le versement d'un capital et celui d'une rente (CE, arrêt du 1er février 1937, n° 54867, RO, p. 74)
;
- les versements qu'un salarié effectue à une caisse de prévoyance en vue de la
constitution d'un capital (CE, arrêt du 27 décembre 1937, n° 58759, RO, p. 770), voir également les BOI-IR-BASE-20-50 et BOI-RSA-BASE-30-10 ;
- les intérêts afférents à des emprunts contractés par une personne physique
pour acquérir des droits d'une société dans laquelle elle est salariée, sauf disposition législative expresse (BOI-RSA-BASE-30-40-20).
4. Dépenses afférentes à des revenus exonérés
80
Les dépenses supportées en vue d'acquérir un revenu passible de l'impôt dans la catégorie des
traitements et salaires, mais qui bénéficie d'une exonération, ne sont pas admises en déduction.
B. Les dépenses doivent être nécessitées par l'exercice d'une activité dont les résultats sont taxables dans la catégorie
des traitements et salaires
1. Liste des principales dépenses admises en déduction
90
Se reporter également au BOI-RSA-BASE-30-50-30.
2. Dépenses se rapportant à des revenus taxés dans des catégories différentes
100
Lorsque les contribuables exercent plusieurs activités relevant de catégories
fiscales différentes, les dépenses communes peuvent être réparties au prorata des recettes brutes de chaque profession ; les dépenses spécifiques à chaque profession ne peuvent s'imputer que sur les
gains réalisés dans le cadre de chacune d'elles (la déduction au titre des salaires du montant des frais ainsi déterminés ne peut se cumuler avec la déduction forfaitaire normale de 10 %).
Exemple : Greffiers des tribunaux de commerce.
Les rémunérations perçues par ces officiers ministériels constituent des
bénéfices non commerciaux et sont imposées comme tels alors que les revenus qui leur sont versés par l'État ou par des administrations de l'État ont le caractère de salaires.
C. Les dépenses doivent être effectivement payées au cours de l'année d'imposition
1. Principe
110
Pour être admises en déduction des revenus d'une année considérée, les
dépenses doivent avoir été effectivement payées au cours de la même année.
2. Cas particulier des biens durables
120
Pour l'application du 3° de
l'article 83 du CGI et conformément à une jurisprudence établie depuis 1955, les salariés pouvaient déduire la dépréciation
subie au cours de l'année d'imposition par les biens durables utilisés pour les besoins de leur profession, dès lors que ces salariés avaient demandé la prise en compte de leurs frais professionnels
réels pour la détermination de leur revenu imposable.
Par un
arrêt du 17 juin 1988 n° 60728, le
Conseil d'État a jugé que les salariés qui utilisent à des fins professionnelles des biens durables qui leur appartiennent ne peuvent déduire annuellement à ce titre ni un amortissement ni une somme
correspondant à la dépréciation du bien.
Le cinquième alinéa du 3° de l'article 83 du CGI confirme, pour les salariés,
« le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation
que ces biens ont subie au cours de l'année d'imposition ».
130
Ces dispositions s'appliquent aux biens :
- dont le salarié est propriétaire et qu'il utilise dans l'exercice de sa
profession ;
- dont la durée normale d'utilisation est supérieure à un an ;
- qui sont susceptibles de se déprécier avec l'usage et le temps.
Il s'agit principalement des véhicules automobiles
(BOI-RSA-BASE-30-50-30-20), du mobilier, du matériel et de l'outillage (BOI-RSA-BASE-30-50-30-40) et dans certains cas exceptionnels des
locaux professionnels (BOI-RSA-BASE-30-50-30-30).
140
Le montant de la déduction à prendre en compte au titre de l'acquisition des
biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation effective que ces biens ont subie au cours de l'année d'imposition. Dès lors, la déduction intégrale, au titre
d'une même année, du prix de revient du bien n'est pas autorisée.
La dépréciation effective correspond à la perte réelle de valeur du bien.
L'année de l'acquisition, elle est donc égale à la différence entre le prix d'acquisition et la valeur réelle du bien au dernier jour de l'année; pour les années suivantes, elle est égale à la
différence entre la valeur réelle du bien au premier jour et au dernier jour de l'année.
Bien entendu, la déduction de la dépréciation doit être limitée à la part
d'utilisation du bien constatée dans l'exercice de l'activité professionnelle salariée.
150
Remarque : Vente d'un bien durable. Le régime des plus-values
ou moins-values professionnelles n'est pas applicable aux salariés.
D. Les dépenses doivent être justifiées
160
Les frais dont le contribuable demande la déduction doivent pouvoir faire
l'objet de justifications (sur cette question, se reporter au BOI-RSA-BASE-30-50-30).
III. Modalités de déduction des frais professionnels
170
Le 3° de
l'article 83 du CGI permet aux salariés de calculer forfaitairement leurs dépenses professionnelles ou de faire état de leurs
frais réels. Ces deux systèmes sont exclusifs l'un de l'autre.
Chaque membre du foyer fiscal peut choisir le système qui lui paraît le mieux
approprié.
A. Régime forfaitaire
180
Le régime forfaitaire de déduction est le régime de droit commun. Il s'impose
à l'administration ; en revanche, les salariés peuvent y renoncer et faire état de leurs frais réels. Ce régime forfaitaire consiste en une déduction forfaitaire de 10 %
(BOI-RSA-BASE-30-50-20) ;
La déduction forfaitaire praticable est limitée. Elle est assortie d'un
minimum et d'un plafond.
B. Régime des frais réels
190
Lorsqu'un salarié estime que le montant de ses frais professionnels est
supérieur, pour une année donnée, au montant de la déduction forfaitaire dont il peut bénéficier, il est autorisé à justifier du montant de ses frais réels.
Ce choix du régime des frais réels peut être effectué lors de la
souscription de la déclaration d'ensemble des revenus. Il peut aussi être exercé par voie de réclamation formée dans le délai général fixé par
l'article R*. 196-1 du livre des procédures fiscales(LPF) ou, si le contribuable a fait l'objet d'une procédure de
rectification dans le délai spécial prévu à l'article R*. 196-3 du LPF.
C. Impossibilité de cumuler les deux régimes
200
Lorsqu'elle est exercée, l'option pour le régime des frais réels est
exclusive de la déduction forfaitaire de 10 %. En effet, il n'est en aucun cas possible de cumuler la déduction forfaitaire et la déduction des frais réels.
210
De plus, l'option pour les frais réels est globale au titre de l'année
d'imposition : elle s'applique à l'ensemble des revenus, y compris le cas échéant des droits d'auteurs, imposés dans la catégorie des traitements et salaires et perçus par le contribuable au cours de
ladite année en ce sens, (CE, arrêts du
30 septembre 1981 n° 16601 et n° 22033) | Bulletin officiel des finances publiques - impôts | BOI-RSA-BASE-30-50-10 | https://bofip.impots.gouv.fr/bofip/2382-PGP.html/identifiant=BOI-RSA-BASE-30-50-10-20140306 | 2014-03-06 00:00:00 | 3b61043cecc8104de33d310ff8b1339f7cf963cb1798343fc457330ebf03ee3a | [
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] |
1
Les revenus provenant de l'exercice d'une activité commerciale, industrielle ou artisanale ne
sont considérés, au regard de l'impôt sur le revenu, comme des bénéfices industriels et commerciaux que s'ils sont réalisés à titre professionnel.
L'exercice d'une profession industrielle et commerciale suppose l'accomplissement habituel, par
les personnes relevant de l'impôt sur le revenu, d'opérations de nature commerciale, industrielle ou artisanale, pour leur propre compte et dans un but lucratif.
La recherche des activités imposables doit être effectuée compte tenu des circonstances de fait
dans lesquelles les opérations commerciales, industrielles ou artisanales sont réalisées.
A. Exercice habituel de l'activité
10
L'exercice d'une profession commerciale ou industrielle implique l'accomplissement habituel
d'opérations ayant le caractère d'actes de commerce au sens des dispositions des articles L110-1 du code de commerce et
L110-2 du code de commerce .
20
Toutefois, la condition d'habitude n'est pas nécessairement liée à la répétition fréquente des
mêmes opérations. Des actes de commerce peu nombreux mais périodiques, et même des actes de commerce isolés mais dont l'exécution porterait sur une période d'assez longue durée, n'en ont pas moins un
caractère professionnel. Ainsi, l'appréciation des critères d'exercice habituel d'une activité et du but lucratif résulte de l'examen au cas pas cas des circonstances de fait dans lesquelles les
opérations sont réalisées
(RM,
Gerbaud, JO, Sénat du 6 septembre 2007, p.1575, n° 00094).
30
À cet égard, le Conseil d'Etat a jugé qu'étaient imposables au titre des bénéfices
industriels et commerciaux :
- une société en participation qui avait été constituée pour l'accomplissement de certains
travaux ne faisant l'objet que d'un seul marché (CE, arrêt du 3 mai 1930 req. n° 785, RO, 5452, vol. 1 à 16) ;
- un contribuable qui, ayant reçu un stock de marchandises en héritage, en a poursuivi la
réalisation pendant une période de plusieurs années selon les procédés commerciaux habituels et notamment par l'intermédiaire d'une SARL créée par lui à cet effet et rétribuée par une commission sur
les marchandises vendues (CE, arrêt du 13 juillet 1954, req. n° 19560, RO, p. 122) ;
- un contribuable qui, au cours d'une année, s'est livré à des opérations de vente et
d'échange portant sur plusieurs véhicules automobiles ainsi qu'à la revente de divers matériels, étant précisé que ces opérations ont revêtu un caractère répétitif et n'ont pas été conclues avec un
même acheteur (CE, arrêt du 3 avril 1957, req. n° 30552, RO, p.323).
B. Exercice de l'activité pour son propre compte
40
Les personnes qui accomplissent habituellement des actes de commerce ne peuvent être
considérées comme exerçant une profession commerciale, industrielle ou artisanale qu'autant qu'elles les accomplissent pour leur propre compte.
50
Si elles opèrent pour le compte d'autrui, moyennant rémunération, leur situation est celle de
simples employés et leurs revenus sont rangés dans la catégorie des traitements et salaires. Il en est ainsi notamment des commis travaillant dans les établissements de leurs patrons, des placiers et
des voyageurs de commerce ayant pour mission de recueillir des ordres d'achat, les uns auprès d'une clientèle locale, les autres dans une région plus ou moins étendue et même à l'étranger.
Il en est de même, s'ils ne font aucune opération pour leur propre compte, des représentants
de commerce placés vis-à-vis de leurs mandants dans des liens de subordination étroite qui caractérisent le contrat de travail ou des représentants répondant aux conditions posées par les
articles L 7313-1, L 7313-2 et
L 7311-3 du code du travail (en ce qui concerne l'imposition des profits réalisés par les différents intermédiaires de commerce,
cf. BOI- BIC-CHAMP-60-10-IV).
60
Le Conseil d'Etat a jugé que :
- un contribuable qui - assurant, en vertu de contrats passés avec diverses entreprises,
l'exploitation de cantines destinées au personnel de ces dernières - a la charge de l'approvisionnement, engage et rémunère le personnel, assume seul la responsabilité financière de la gestion, enfin
est rétribué suivant des modalités n'excluant pas la réalisation de gains d'un montant variable, doit être regardé comme exerçant, pour son propre compte, une activité commerciale (CE, arrêt du 29
octobre 1965, req. n°s 64227 et 64229 RO, p. 419) ;
- un contribuable dont la profession consiste à prendre, pour le compte d'un grand magasin
parisien, les commandes des clients au vu de catalogues, qui transmet ces commandes, reçoit les marchandises, conclut les ventes, en encaisse le prix et revend lui-même les articles refusés par les
clients, doit être regardé comme exerçant une activité commerciale
(CE, arrêt du 12 juillet 1969, req. n° 76637,
RJCD, 1re partie, p. 199) ;
- un exploitant d'un dancing est réputé agir, non pas comme le mandataire des associations
qui organisent des soirées dans ses locaux, mais comme un véritable organisateur de soirées dansantes dès lors que :
la publicité et la billetterie ne sont jamais faites au nom des associations
organisatrices,
et les sommes reversées à ces dernières, après défalcation du prix de location de la salle
et de la fourniture de diverses prestations est sans rapport avec les recettes encaissées par l'intéressé.
Ce dernier est donc le seul propriétaire de l'ensemble des recettes dégagées par les ventes
de billets d'entrée et de boissons (CE, arrêt
du 10 novembre 1989, n° 50557).
C. Exercice de l'activité dans un but lucratif
70
Pour qu'il y ait imposition dans la catégorie des bénéfices industriels ou commerciaux, il
faut enfin que l'activité soit exercée dans un but lucratif.
L'existence de l'intention spéculative résulte, en général, de l'examen des conditions
d'exercice de l'activité. Cette intention peut exister même en cas de gestion partiellement désintéressée.
Ainsi un contribuable qui, exploitant dans un château dont il est propriétaire un
établissement pour enfants « arriérés profonds », est rétribué par un prix de journée arrêté par l'Administration, lequel comprend, notamment, sa rémunération, des avantages en nature et le versement
d'un intérêt pour le capital non amorti, doit être regardé comme exerçant une activité commerciale. Il en est ainsi alors même que :
- les enfants sont placés par l'Administration au titre de l'aide sociale ;
- l'intéressé s'est engagé à verser, en cas de cessation d'activité, à un établissement
poursuivant un but similaire, le fonds de roulement et les provisions non employées ainsi qu'une somme correspondant à la plus-value immobilière résultant de la prise en compte des amortissements dans
le calcul du prix de journée ;
- le tarif pratiqué est inférieur à celui d'entreprises similaires, cette circonstance
n'étant pas de nature à établir le caractère non lucratif de l'exploitation
(CE, arrêt du 8 octobre 1975 req. n° 88229,
RJ, n° II, p. 120 ; à rapprocher des arrêts du
18 juin 1965, req. n°s 59768 et 62663, RO, p.
369 et du 25 juin 1969, req. n° 70573,
RJCD, 1re partie, p. 155).
De même, l'exploitation d'un hôtel dans des conditions comparables à celles de la gestion
par des entreprises commerciales présente un caractère commercial, même si l'un des exploitants se présente comme président d'une association à but non lucratif, si les produits sont affectés au
remboursement des dettes de l'association, si les prix pratiqués sont modestes et si aucun personnel salarié n'est employé (CE, arrêt du 13 décembre 1982, req. n°s 26738 et 26739).
D. Circonstances sans influence sur la qualification qu'il convient de donner aux revenus imposables
80
Restent notamment sans influence sur le caractère imposable ou non des activités commerciales,
industrielles et artisanales :
- le régime de l'exploitant au regard de la contribution économique territoriale ;
- la nationalité de ce dernier (CE, arrêt du 6 décembre 1929, req. n° 6854, RO, 5411) ;
- le caractère illégal de l'exercice d'une profession commerciale.
Il est précisé, à cet égard, que l'exercice d'une profession industrielle ou commerciale est
légalement interdit à certaines personnes telles que : mineurs non habilités, fonctionnaires, officiers ministériels et auxiliaires de justice (notaires, avocats, avoués, huissiers de justice),
experts-comptables et comptables agréés, personnes ayant fait l'objet de certaines condamnations, etc.
Si les intéressés exercent effectivement un commerce, malgré l'interdiction qui leur en est
faite par la loi ou le statut professionnel qui les régit, les bénéfices ainsi réalisés sont néanmoins imposables au titre des bénéfices commerciaux.
Il en a été ainsi jugé :
- à l'égard des bénéfices perçus par un officier en activité de service, dans
l'exploitation d'un fonds de commerce dont il était co-propriétaire, nonobstant la circonstance que les règlements militaires interdisaient à l'intéressé toute occupation commerciale (CE, arrêt du 26
juillet 1928, req. n° 85810, RO, 5218, vol. 1 à 16) ;
- dans le cas d'un débitant de boissons qui, après la fermeture de son établissement en
1943, avait perdu sa licence de débitant, puis avait repris l'exercice de sa profession pour exploiter au cours des années 1946 et 1947 un café restaurant, sans qu'il y ait lieu de rechercher si
l'exploitant pouvait ou non se livrer légalement à l'activité précitée (CE, arrêt du 10 janvier 1953, req. n° 16084) ;
- en ce qui concerne un huissier de justice ayant exercé une activité d'administrateur
d'immeubles, en infraction aux dispositions régissant sa profession
(CE, arrêt du 2 juillet 1965, req.
n° 53618) ; cf. BOI-BIC-CHAMP-60-10-I G). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-10-20 | https://bofip.impots.gouv.fr/bofip/2430-PGP.html/identifiant=BOI-BIC-CHAMP-10-20-20120912 | 2012-09-12 00:00:00 | 2755bed3a6b4329f5bfd6d7eca07396b62dca11534b4c996c04579ea10c4cef2 | [
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] |
1
Bien que le régime simplifié demeure un régime d'imposition réel, il comporte
par rapport au régime de droit commun (réel normal) un allègement sensible des formalités.
Grâce à un système d'options, son application est laissée au choix de certains
redevables.
10
Ainsi les redevables titulaires de bénéfices industriels et commerciaux relevant
du régime simplifié d'imposition peuvent opter pour le régime dit du « mini réel » ou pour le régime de droit commun (réel normal).
Les autres redevables imposés sous le régime simplifié d'imposition peuvent
opter pour le régime de droit commun du réel normal.
Aucune option n'est en revanche ouverte aux redevables placés de plein droit
sous le régime d'imposition du réel normal.
I. Option pour le régime dit du « mini réel »
20
L'article 204 ter A de l'annexe II au CGI permet aux redevables titulaires de bénéfices industriels et
commerciaux relevant du régime simplifié d'imposition d'opter pour le paiement de la TVA selon les modalités du régime réel normal, tout en restant placés au régime simplifié d'imposition de leur
bénéfice.
Cette option est ouverte aux redevables placés de plein droit ou sur option sous
le régime simplifié d'imposition.
Elle ne s'applique pas aux titulaires de revenus non commerciaux ou de revenus
fonciers imposables à la TVA sous le régime simplifié d'imposition qui peuvent se placer sous un régime déclaratif identique en optant pour le régime réel normal de TVA.
A. Conditions d'exercice de l'option
1. Imposition annuelle selon l'année civile
30
L'option est notifiée par lettre recommandée avec demande d'avis de réception
au service des impôts des entreprises dont dépendent les redevables.
Elle prend effet au 1er janvier de l'année au cours de laquelle elle est
exercée si elle est notifiée avant la date limite de dépôt de la déclaration annuelle n° 3517-S CA12/CA12E (CERFA n° 11417), disponible sur le site
www.impots.gouv.fr
à la rubrique « Recherche de formulaires », ou le 1er janvier de l'année suivante si elle est notifiée après cette date.
Dans l'hypothèse où l'option est notifiée avant la date limite de dépôt de la
déclaration annuelle n° 3517-S CA12/CA12E (CERFA n° 11417), l'article 204 ter A de l'annexe II au
CGI prévoit que l'entreprise doit déposer le mois qui suit la notification de l'option une déclaration récapitulative qui comportera l'ensemble des opérations réalisées entre le 1er janvier et la
fin du mois au cours duquel l'option a été notifiée.
40
Exemple 1 : L’entreprise formule son option pour le régime du
« mini-réel » le 15 mars N.
L’option prend effet à compter du 1er janvier N. L’entreprise doit déposer en
avril N une déclaration n° 3310-CA3-SD (CERFA n° 10963), disponible sur le site
www.impots.gouv.fr
à la rubrique « Recherche de formulaires », portant sur la période du 1er janvier N au 31 mars N.
Par la suite, l’entreprise doit déposer chaque mois une déclaration
n° 3310-CA3-SD (CERFA n° 10963) de TVA relative aux opérations réalisées au cours du mois précédent.
50
Exemple 2 : L'option pour le mini-réel est formulée le 20 juin
N.
L’entreprise devra déposer sa déclaration annuelle n° 3517-S
CA12 (CERFA n° 11417) relative à l’année N au plus tard le deuxième jour ouvré suivant le 1er mai N+1
(CGI, Ann. II, art. 242 sexies) et ne pourra déposer des déclarations mensuelles de TVA qu’à compter de la
déclaration relative au mois de janvier N+1.
2. Imposition annuelle selon l'exercice comptable
60
Les entreprises imposées selon l'exercice comptable ont la possibilité d'opter
dans les mêmes conditions pour le régime du « mini-réel ».
70
Dans ce cadre,
l'article 242 septies F de l'annexe II au CGI leur impose de déposer une déclaration de TVA pour la période
comprise entre la date de clôture du dernier exercice comptable entièrement couvert par leur option et le 31 décembre de la dernière année d'imposition au régime simplifié.
Exemple : L’entreprise A qui a clôturé son exercice le 30
septembre N-1 souhaite exercer une option pour le régime du « mini-réel » le 15 mars N.
L’option prend effet à compter du 1er janvier N. L’entreprise devra déposer en
avril N une déclaration n° 3310-CA3-SD (CERFA n° 10963) portant sur la période du 1er janvier de l'année N au 31 mars N.
Elle devra également déposer au plus tard le deuxième jour ouvré suivant le 1er
mai de l'année N une déclaration annuelle n° 3517-S CA12 (CERFA n° 11417) portant sur la période du 1er octobre N-1 au 31 décembre N-1.
3. Entreprises nouvelles
80
Pour les entreprises nouvelles, l'option doit être exercée dans les trois mois
suivant le début de leur activité, soit auprès du centre de formalités des entreprises, soit auprès du service des impôts des entreprises. Cette option est valable jusqu'au 31 décembre de l'année
suivante.
B. Portée de l'option
90
L'option ne vaut qu'en matière de TVA. Les redevables demeurent placés sous le
régime simplifié d'imposition des bénéfices industriels et commerciaux. Ils continuent à bénéficier des allègements propres au régime simplifié d'imposition des bénéfices.
C. Durée de l'option et renonciation
100
L'option est exercée pour une période de deux ans.
A défaut de renonciation 30 jours au moins avant le terme de l'option, elle
est tacitement reconduite pour une période de deux ans.
D. Obligations déclaratives des redevables
110
Les entreprises placées sous le régime simplifié d'imposition qui ont choisi
de déclarer selon les modalités du réel normal doivent souscrire chaque mois une déclaration n° 3310-CA3-SD (CERFA n° 10963), disponible sur le site
www.impots.gouv.fr
à la rubrique « Recherche de formulaires », faisant ressortir la taxe due au titre du mois écoulé.
Lorsque la taxe exigible annuellement est inférieure à 4 000 €, les redevables
sont toutefois autorisés sur demande expresse à déposer leurs déclarations par trimestre civil.
Ces entreprises n'ont plus à produire de déclaration annuelle
n° 3517-S CA12/CA12E (CERFA n° 11417), disponible sur le site
www.impots.gouv.fr
à la rubrique « Recherche de formulaires », pendant la période couverte par l'option.
Les redevables qui optent pour ces modalités déclaratives doivent produire
dans les délais légaux la déclaration annuelle n° 3517-S CA12/CA12E (CERFA n° 11417) de l'année (ou de l'exercice) qui précède l'option (cf. I-A et B § 70 et 90).
II. Option pour le régime réel normal
A. Conditions d'exercice de l'option
120
Cette option est réservée aux entreprises qui sont placées de plein droit sous
le régime simplifié d'imposition.
1. Cas général
130
L'option doit être notifiée à l'administration fiscale avant le 1er février de
la première année au titre de laquelle elle est exercée. Elle est valable la dite année et l'année suivante pendant lesquelles elle est irrévocable
(CGI, ann. II, art. 267 quinquies,III).
2. Cas particuliers
a. Entreprises dont le chiffre d'affaires s'abaisse au-dessous des limites prévues pour le régime simplifié d'imposition
140
Les entreprises qui sont normalement placées sous le régime du réel normal et
dont le chiffre d'affaires s'abaisse au-dessous des limites supérieures pour l'application du régime simplifié prévues par le I de l'article 302 septies A du CGI et du
seuil de TVA exigible prévu au 3 bis de l'article 287 du CGI, deviennent aussitôt imposables selon ce régime, sauf option de
leur part pour le maintien du régime du chiffre d'affaires et du bénéfice réels (réel normal).
Cette option doit être exercée avant le 1er février de l'année suivant celle
de l'abaissement de leur chiffre d'affaires : elle est valable pour l'année au cours de laquelle elle est exercée et l'année suivante
(CGI, ann. II, art. 267 quinquies,III).
b. Entreprises nouvelles
150
Les entreprises nouvelles qui, d'après leurs prévisions de recettes, relèvent
de plein droit du régime simplifié d'imposition, disposent d'un délai de trois mois à compter du début de leur activité pour opter pour le régime du chiffre d'affaires et du bénéfice réels (réel
normal). Cette option est valable jusqu'au 31 décembre de l'année suivante (CGI, ann. II, art. 267
quinquies,III).
L'option doit être exercée soit auprès du centre de formalités des entreprises
(CFE) soit auprès du service des impôts des entreprises dont elles dépendent.
c. Entreprises saisonnières
160
La situation des entreprises saisonnières est commentée au
BOI-TVA-DECLA-20-20-10-10 au I-A-3-a § 110.
B. Portée de l'option
170
Pour les entreprises relevant des bénéfices industriels et commerciaux (BIC),
l'option pour le régime réel normal concerne à la fois la TVA et l'imposition du résultat.
180
Pour les entreprises relevant des bénéfices non commerciaux (BNC) l'option
pour le régime réel normal ne concerne que la TVA.
De même, pour les titulaires de revenus fonciers redevables de la TVA,
l'option pour le régime réel normal ne concerne que cette taxe.
190
Inversement, la renonciation à l'option entraîne :
- pour les entreprises relevant des BIC, l'application, du régime simplifié, à
la fois en matière de TVA et d'impôt sur le revenu ;
- pour les entreprises relevant des BNC, l'application, de régime simplifié en
matière de TVA ;
- pour les titulaires de revenus fonciers, l'application du régime simplifié
de la TVA selon le montant annuel de leurs recettes.
C. Durée de l'option et renonciation
200
L'option pour le régime réel normal se reconduit tacitement par période de
deux ans.
Elle est irrévocable pendant cette période.
A défaut de renonciation 30 jours au moins avant le terme de l’option, elle
est tacitement reconduite pour une période de deux ans. | Bulletin officiel des finances publiques - impôts | BOI-TVA-DECLA-20-20-30-30 | https://bofip.impots.gouv.fr/bofip/2412-PGP.html/identifiant=BOI-TVA-DECLA-20-20-30-30-20150506 | 2015-05-06 00:00:00 | a5f4177d32c78a8dc232d1bd82cd1cb42589da0b9bc2318e66fd6d7ad03f9b80 | [
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] |
Actualité liée : 26/06/2020 : RSA -
Actualisation des limites d'exonération d'impôt sur le revenu des indemnités forfaitaires pour frais professionnels, de la contribution patronale à l'acquisition de titres-restaurant, des indemnités
de fonction des élus locaux, de la déduction forfaitaire de 10% pour frais professionnels et de l'indemnité de soins aux tuberculeux
(1)
I. Prestations familiales légales et allocations servies aux personnes handicapées ou dépendantes (CGI, art. 81, 2° et 9°
ter)
10
Les 2° et 9° ter de
l'article 81 du CGI exonèrent les prestations et allocations suivantes :
A. Prestations et allocations familiales (CGI, art. 81, 2°)
20
Sont exonérées les prestations familiales énumérées par
l'article L. 511-1 du code de la sécurité sociale (CSS) :
- la prestation d'accueil du jeune enfant (PAJE) ;
- les allocations familiales ;
- le complément familial ;
- l'allocation de logement familiale prévue au a du 2° de
l'article L. 821-1 du code de la construction et de l'habitation (CCH) ;
- l'allocation d'éducation de l'enfant handicapé ;
- l'allocation de soutien familial ;
- l'allocation de rentrée scolaire ;
- l'allocation journalière de présence parentale (AJPP).
30
Ces allocations sont versées par les caisses d'allocations familiales ou par
les entreprises autorisées à organiser elles-mêmes des régimes spéciaux d'allocations familiales pour leur personnel. L'exonération est applicable dans les deux cas ; elle est toutefois réservée aux
prestations servies dans les conditions fixées par la loi qui figurent, pour la plupart, dans le livre V du CSS (CSS, art.
L. 511-1 et suivants).
40
Cependant, compte tenu des garanties que présente leur mode d'attribution,
l'exemption s'étend aux allocations familiales et aux allocations prénatales bénévoles versées en dépassement ou en sus des prestations légales par les caisses d'allocations familiales ou des caisses
autorisées lorsqu'elles fonctionnent en conformité avec les dispositions légales qui les régissent.
B. Allocations servies aux personnes handicapées ou dépendantes
1. Garantie de ressources pour les personnes handicapées et majoration pour la vie autonome (CGI, art. 81, 2°)
50
L'allocation aux adultes handicapés (AAH), ainsi que le complément de
ressources versé dans le cadre de la garantie de ressources pour les personnes handicapées (GRPH) mentionné à l'article L.
821-1-1 du CSS sont exonérés.
Ce complément de ressources est versé, sous certaines conditions, aux
bénéficiaires de l’AAH au titre de l’article L. 821-1 du CSS, qui perçoivent l’AAH à taux plein ou en complément d’un avantage de vieillesse ou d’invalidité ou d’une rente d’accident du travail, et
est destiné à compenser l’absence de revenus d’activité des personnes handicapées reconnues dans l’incapacité de travailler.
60
Est également exonérée d'impôt sur le revenu, compte tenu de ses conditions
d'attribution, la majoration pour la vie autonome (MVA) instituée par l'article L. 821-1-2 du CSS qui remplace le
complément d'AAH, sous réserve de dispositions transitoires
(loi
n° 2005-102 du 11 février 2005 pour l'égalité des droits et des chances, la participation et la citoyenneté des personnes handicapées, art. 95, IV) et permet aux personnes qui ont fait le choix de
vivre dans un logement indépendant, de faire face aux charges supplémentaires que cela implique.
2. Prestation de compensation du handicap (CGI, art. 81, 9° ter)
70
Le I de
l'article L. 245-1
du code de l'action sociale et des familles (CASF) institue une prestation de compensation en faveur de toute personne handicapée, sous certaines conditions mentionnées au chapitre 5 du titre IV
du livre II de la partie réglementaire du CASF (CASF, art. R. 245-1 et suivants), destinée à prendre en
charge les surcoûts liés au handicap dans la vie quotidienne. Elle sert à financer notamment des aides humaines, techniques ou encore l'aménagement du logement et peut être versée, selon le choix du
bénéficiaire, en nature ou en espèces.
En application du 9° ter de
l'article 81 du CGI, la prestation de compensation du handicap (PCH) servie conformément à l'article L. 245-1 du CASF, qui
remplace l'allocation compensatrice pour tierce personne (ACTP) sous réserve de dispositions transitoires
(loi
n° 2005-102 du 11 février 2005, art. 95, IV), est expressément exonérée d'impôt sur le revenu, quelles que soient ses modalités de versement.
Remarque : L'ACTP, compte tenu des conditions de ressources
exigées, est exonérée d'impôt sur le revenu en application du 9° de l'article 81 du CGI.
3. Allocation personnalisée d'autonomie (CGI, art. 81, 2°)
80
L'allocation personnalisée d'autonomie (APA) est prévue par le chapitre II du
titre III du livre II du CASF (CASF, art. L. 232-1 et suivants). Cette allocation est destinée aux personnes
âgées dépendantes hébergées à domicile ou dans un établissement.
L'APA est accordée aux personnes âgées de plus de soixante ans dont la
situation rend nécessaire une aide pour l'accomplissement des actes essentiels de la vie ou dont l'état nécessite une surveillance régulière.
Cette allocation, qui peut être accordée à une personne résidant à domicile ou
hébergée dans un établissement social ou médico-social accueillant de façon permanente des personnes âgées, est obligatoirement affectée au financement des dépenses liées à la prise en charge de la
perte d'autonomie du bénéficiaire.
Le droit à l'APA n'est pas soumis à conditions de ressources. Toutefois, son
montant est déterminé en fonction du niveau des ressources et du degré de perte d'autonomie du bénéficiaire.
II. Aides au logement (CGI, art. 81, 2° bis)
90
L'aide personnalisée au logement prévue au 1° de
l'article L. 821-1 du CCH est exonérée d'impôt sur le revenu
(CGI, art. 81, 2° bis).
100
Il en est de même de l'allocation de logement sociale prévue au b du 2° de
l'article L. 821-1 du CCH (CGI, art. 81, 2° bis).
Remarque : Les aides au logement sont présentées sur le site
www.service-public.fr, à la rubrique "Accueil particuliers > Logement > Allocations logement".
III. Allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'État, les collectivités et les
établissements publics, en application des lois et décrets d'assistance et d'assurance (CGI, art. 81, 9°) et prime d'activité (CGI, art. 81, 9° quinquies)
A. Revenu de solidarité active (RSA)
110
Le revenu de solidarité active (RSA) défini à
l'article L. 262-1 du CASF est exonéré d'impôt sur le revenu en application du 9° de
l'article 81 du CGI.
Remarque : A compter du 1er janvier 2016, la prime d'activité
remplace le RSA « complément d'activité » défini à l'article L. 262-1 du CASF dans sa rédaction antérieure à
l'article 58 de la loi n° 2015-994 du 17 août 2015 relative au dialogue social et à l'emploi
ainsi que la prime pour l'emploi (BOI-IR-RICI-310). Ce RSA « complément d'activité », qui continue d'être versé en 2015 - dernière année de versement -, est exonéré
d'impôt sur le revenu en application des dispositions du 9° de l'article 81 du CGI.
B. Bourses d'études
120
L'exonération prévue au 9° de
l'article 81 du CGI s'applique aussi aux bourses d'études accordées en fonction de critères sociaux par l'État, les
collectivités et les établissements publics en vue de permettre aux bénéficiaires de poursuivre leurs études en suppléant à l'insuffisance de leurs ressources, telle que la bourse nationale de collège
prévue de l'article L. 531-1 du code de l'éducation à
l'article L. 531-5 du code de l'éducation.
En ce qui concerne les bourses accordées en contrepartie d'une obligation
d'accomplir des travaux de recherches, il convient de se reporter au BOI-RSA-CHAMP-20-10.
C. Allocations servies aux infirmes sous condition de ressources
130
S'agissant des allocations servies aux infirmes civils sous conditions de
ressources, à savoir : l'allocation de solidarité aux personnes âgées (ASPA), l'allocation supplémentaire d'invalidité (ASI), la majoration spéciale pour l'aide d'une tierce personne, il convient de
se reporter au BOI-RSA-PENS-10-10-10-20.
D. Allocations servies au titre de l'aide sociale
135
En cas d'insuffisance des ressources de la famille, une allocation mensuelle
peut être accordée afin d'assurer l'entretien, la garde et le placement de l'enfant jusqu'à la fin de l'obligation scolaire. Cette allocation est versée en principe à la mère ou à défaut, au père, aux
ascendants, à la personne ou à l'organisme qui a la charge de l'enfant (CASF, art. L. 228-3).
De même, lorsque leurs ressources sont insuffisantes, les familles dont les
soutiens accomplissent le service national actif, qu'elles résident ou non en France, ont droit à des allocations dont le mode de calcul est fixé par décret en Conseil d'État
(CASF, art. L. 212-1 et
CASF, art. L. 212-2).
Enfin, d'autres prestations ou allocations peuvent également être servies aux
familles au titre de l'aide sociale (allocation de loyer, aide aux familles etc.).
137
Sur le plan fiscal, ces allocations ou prestations bénéficient de plein droit
de l'exonération accordée par le 9° de l'article 81 du CGI aux allocations, indemnités et prestations servies sous quelque forme
que ce soit par l'État, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance.
L'aide à l'enfance est cumulable avec les allocations familiales, qui sont
elles-mêmes exonérées en vertu des dispositions du 2° de l'article 81 du CGI.
En revanche, l'exonération des allocations aux familles de militaires appelés
sous les drapeaux ne peut être étendue aux sommes versées par les entreprises aux membres de leur personnel accomplissant leur service national. Ces dernières sommes sont, en effet, soumises à l'impôt
suivant les règles applicables aux salaires.
E. Allocation pour demandeur d'asile et aide à la réinsertion familiale et sociale des anciens migrants
138
Sont exonérées d’impôt sur le revenu en application du 9° de
l'article 81 du CGI :
- l'allocation pour demandeur d'asile prévue à
l'article
L. 744-9 du code de l'entrée et du séjour des étrangers et du droit d'asile et à
l'article L. 744-10 du code de l'entrée et du séjour des étrangers et du droit
d'asile ;
- l’aide à la réinsertion familiale et sociale des anciens migrants dans leur pays d'origine
prévue à l’article L. 117-3 du CASF.
L'aide à la réinsertion familiale et sociale des anciens migrants dans leur pays
d'origine est renommée, à compter du 1er juillet 2020, aide à la vie familiale et sociale
(Loi
n° 2019-1479 du 28 décembre 2019 de finances pour 2020, art. 269).
F. Prime d'activité
139
La prime d'activité mentionnée à
l'article L. 841-1 du CSS est exonérée d'impôt sur le revenu conformément aux dispositions du 9° quinquies de
l'article 81 du CGI.
(140 - 150)
IV. Titres-restaurant (CGI, art. 81, 19°)
160
De nombreuses entreprises qui ne disposent pas de cantine offrent à leurs
salariés un avantage analogue en prenant en charge sous forme de « titres-restaurant » tout ou partie du prix des repas consommés dans les restaurants par ces salariés.
Le chapitre II du titre VI du livre II de la troisième partie du code du
travail (C. trav., art. L. 3262-1 à C. trav., art. L. 3262-7)
réglemente l'émission et l'utilisation des titres-restaurant.
Le complément de rémunération qui résulte de la contribution des employeurs à
l’acquisition par les salariés de titres-restaurant émis conformément aux dispositions du code du travail précitées est, sous certaines conditions et dans une certaine limite, exonéré d’impôt sur le
revenu en application du 19° de l’article 81 du CGI et de
l’article L. 3262-6 du C. trav..
Remarque : Il est précisé que la valeur libératoire des «
titres-repas » qui peuvent être délivrés en franchise d’impôt sur le revenu aux personnes effectuant un contrat de service civique (engagement ou volontariat de service civique) en France est
elle-même égale à la limite d’exonération des titres-restaurant fixée en application du 19° de l’article 81 du CGI (code du
service national (CSN), art. L. 120-22). De même, l'avantage résultant pour le bénévole du chèque-repas entièrement financé par l'association est exonéré d'impôt sur le revenu, sous certaines
conditions (BOI-RSA-CHAMP-20-50-60).
A. Dispositions générales
1. Définition des titres-restaurant
170
Sous l'expression « titres-restaurant », le premier alinéa de
l'article L. 3262-1 du C. trav. englobe tous les titres spéciaux de paiement remis par les employeurs aux salariés pour leur
permettre d'acquitter en tout ou en partie le prix du repas consommé au restaurant ou acheté auprès d'une personne ou d'un organisme mentionné au deuxième alinéa de
l'article L. 3262-3 du C. trav.. Ce repas peut être composé de fruits et légumes, qu'ils soient ou non directement consommables.
Ces titres sont connus sous le nom de tickets-repas, tickets-restaurant,
chèques-restaurant, chèques-déjeuner.
Aucun de ces titres n'est négociable.
2. Personnes habilitées à émettre des titres-restaurant
180
Le deuxième alinéa de
l'article L. 3262-1 du C. trav. dispose que ces titres sont émis :
- par l'employeur lui-même au profit de son propre personnel, soit
directement, soit par l'intermédiaire du comité social et économique ;
- ou par des entreprises spécialisées qui les cèdent à des employeurs contre
paiement de leur valeur libératoire et, le cas échéant, d'une commission.
3. Conditions d'émission et de validité des titres
190
Les conditions d'émission et de validité des titres sont fixées par
l'article R. 3262-1-1 du C. trav., lorsqu'ils sont émis sous format papier, et par
l'article R. 3262-1-2 du C. trav., lorsqu'ils sont émis sous forme dématérialisée (que le paiement s'appuie sur un support
physique ou qu'il soit effectué à partir d'un équipement terminal).
B. Dispositions fiscales
200
Le 19° de
l'article 81 du CGI exonère la contribution patronale à l'achat des titres-restaurant dans une certaine limite fixée par titre.
Cette limite d’exonération d’impôt sur le revenu (et des taxes et
participations assises sur les salaires, se reporter sur ce point au BOI-TPS) de la contribution patronale à l’achat par les salariés de titres-restaurant est relevée
chaque année dans la même proportion que la variation de l'indice des prix à la consommation hors tabac entre le 1er octobre de l'avant-dernière année et le 1er octobre de
l'année précédant celle de l'acquisition des titres et arrondie, s’il y a lieu, au centime d’euro le plus proche.
Cette modalité d'indexation, instituée par
l'article
6 de la loi de finances n° 2019-1479 du 28 décembre 2019 de finances pour 2020, s'applique à compter de l'imposition des revenus de l'année 2020.
L'exonération est subordonnée à la condition que le salarié se conforme aux
obligations qui sont mises à sa charge par le chapitre II du titre VI du livre II de la troisième partie du code du travail (C.
trav., art. L. 3262-1 à C. trav., art. L. 3262-7).
Pour connaître la limite d'exonération d'impôt sur le revenu de la
contribution patronale à l'achat de titres-restaurant, il convient de se reporter au II § 50 du BOI-BAREME-000035.
210
Précisions concernant les cantines d'entreprises : il est admis également que
les subventions aux cantines d'entreprises n'ont pas à être prises en compte pour apprécier les rémunérations des salariés dès lors que le prix du repas demeure fixé dans des limites raisonnables.
1. Conditions à remplir pour bénéficier de l'exonération
(220)
a. Conditions de forme
230
L'article 39 de l'annexe II au CGI dispose que pour bénéficier de l'exonération prévue au 19° de
l'article 81 du CGI, le salarié doit inscrire son nom sur les titres-restaurant si cette mention n'a pas été apposée par
l'employeur ou par le comité social et économique.
Cette mention n'est pas exigée pour les titres-restaurants émis sous forme
dématérialisée.
Remarque : Lorsque l'employeur est lui-même émetteur, soit
directement, soit par l'intermédiaire du comité social et économique (C. trav., art. L. 3262-1), il est également tenu de se
conformer aux obligations qui incombent à l'émetteur.
b. Conditions tenant au montant de la participation patronale
240
L'article 6 A de l'annexe IV au CGI prévoit que la contribution de l'employeur ne peut, pour chaque titre, excéder
60 % de sa valeur libératoire ni être inférieure à 50 % de cette valeur.
Exemple : Pour un titre d'une valeur libératoire de Y €, la
contribution patronale doit être comprise entre (0,5 x Y) € et (0,6 x Y) €.
c. Conditions d'utilisation
250
Les dispositions de
l'article R. 3262-4 du C. trav. à l'article R. 3262-11 du C.
trav. prévoient un certain nombre de règles destinées à prévenir les abus auxquels pourrait donner lieu la mise en œuvre du régime. Ces règles sont notamment les suivantes :
- les titres émis ou acquis par un employeur ne peuvent être remis qu'à des
salariés employés dans son entreprise, à raison d'un titre par repas compris dans l'horaire journalier de travail ;
- chaque titre ne peut être utilisé que par le salarié auquel il a été
remis. Si ce dernier vient à quitter l'entreprise, il doit remettre à l'employeur les titres non utilisés et, en contrepartie, il est aussitôt remboursé du montant de sa participation à l'achat du
titre.
Sauf mention contraire apposée par l'employeur sous sa responsabilité ou,
pour les titres dématérialisés, dont il informe par tout moyen les salariés, les titres ne sont utilisables - durant leur période de validité - que pendant les jours ouvrables et dans le département
du lieu de travail du bénéficiaire et dans les départements limitrophes.
L'utilisation des titres-restaurant est limitée à un montant maximum de
dix-neuf euros par jour (C. trav., art. R. 3262-10).
2. Portée de l'exonération
260
Lorsque les titres sont émis et utilisés dans les conditions indiquées au
V-B-1 § 230 et suivants, le complément de rémunération que constitue la contribution patronale à l'achat du titre par le salarié est exonéré de l'impôt sur le revenu dû pour ce
dernier.
Le montant de cette exonération est limité à un seuil par titre
effectivement et régulièrement utilisé par le salarié. Pour le surplus, la contribution patronale constitue un avantage en argent qui doit être ajouté à la rémunération allouée au salarié et imposé à
l'impôt sur le revenu dans les mêmes conditions que cette dernière.
Exemple : Pour une année N , la limite d'exonération est de X
€ par titre. Ainsi, si la contribution de l'employeur à l'acquisition par le salarié de titres-restaurant s'élève à Y € (contribution supérieure à X €) , l'exonération ne porte que sur X € par titre
et le surplus (Y-X) constitue un avantage en argent imposable.
D'autre part, lorsque la contribution patronale est supérieure à 60 % ou
inférieure à 50 % de la valeur libératoire du titre, l'exonération ne s'applique pas. Cette contribution constitue alors pour sa totalité un avantage en argent imposable. Il en est également ainsi, a
fortiori, quand l'employeur prend à sa charge la totalité de l'achat du titre.
C. Sanctions
270
Sans préjudice de l'application des sanctions pénales édictées par
l'article R. 3262-46 du C. trav., le 19° de l'article 81 du
CGI dispose que l'exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le chapitre II du titre VI du livre II de la troisième partie
du code du travail (C. trav., art. L. 3262-1 à C. trav., art. L.
3262-7).
Il en découle les conséquences suivantes :
- à raison de la contribution patronale, le salarié est redevable de l'impôt
sur le revenu s'il contrevient à ses obligations relatives à la mention à porter sur ces titres (V-B-1-a § 230) ou à l'utilisation de ces derniers (V-A-3 § 190) ;
- lorsqu'elle est supérieure ou inférieure aux pourcentages prévus
(V-B-1-b § 240) ou lorsque le salarié reçoit plus d'un titre par repas compris dans l'horaire journalier de travail (V-A-3 § 190), la contribution patronale est
retenue dans les bases de l'impôt sur le revenu dû par le salarié.
Les droits exigibles sont assortis, le cas échéant, des pénalités de droit
commun.
D. Dispositions diverses
1. Notification au directeur départemental des finances publiques de l'ouverture des comptes de titres-restaurant
280
Tout émetteur de titres-restaurant est tenu de se faire ouvrir, dans un
établissement bancaire, un compte spécial auquel sont obligatoirement versés les fonds reçus en contrepartie de la cession des titres
(C. trav. art. R. 3262-16).
Une attestation d'ouverture de compte lui est délivrée en triple exemplaire
dont l'un est remis au directeur départemental ou le cas échéant, régional des finances publiques du lieu du siège de l'entreprise ; il est donné récépissé de cette remise.
2. Utilisation de sommes afférentes au remboursement de titres perdus ou périmés
290
La contre-valeur des titres perdus ou périmés est versée à l'émetteur par
l'établissement bancaire qui tient le compte de titres-restaurant (C. trav., art. R. 3262-13).
Après prélèvement par l'émetteur d'une somme destinée à le couvrir des frais
supportés, le solde est soit :
- versé au comité social et économique ou affecté aux œuvres sociales de
l'entreprise dans un délai de six mois, s'il s'agit de titres émis par l'employeur lui-même ;
- s'il s'agit d'un émetteur spécialisé, réparti entre les divers comités
sociaux et économiques des entreprises qui ont acheté les titres ou entre les entreprises elles-mêmes au prorata de leurs achats. L'employeur est alors tenu d'affecter les sommes reçues aux œuvres
sociales de son entreprise (C. trav., art. R. 3262-14).
3. Contrôle des émissions des titres
300
Tout émetteur de titres-restaurant est tenu de faire appel à un
expert-comptable chargé de constater, au moins une fois l'an, les opérations accomplies. Le rapport rédigé par cet expert-comptable est tenu à la disposition de tout agent de contrôle
(C. trav., art. R. 3262-33).
Cet expert-comptable est également chargé de constater périodiquement -et au
plus tard au cours du quatrième mois qui suit la période d'émission- la régularité de l'annulation des titres, après remboursement par l'établissement financier. Il consigne ses observations dans un
rapport remis en triple exemplaire à l'émetteur, ce dernier étant tenu d'en transmettre un, sans délai, au directeur départemental ou le cas échéant, régional des finances publiques du lieu de son
principal établissement
(arrêté
du 22 décembre 1967 relatif à l'application du décret n° 67-1165 relatif aux titres-restaurant, art. 6).
Remarque : Cette disposition n'est pas applicable lorsque
l'émission des titres est assurée par l'employeur et qu'il existe un comité social et économique. Le contrôle de la gestion des fonds est, en effet, dans cette hypothèse, assuré par le comité
(C. trav., art. R. 3262-34).
V. Chèques-vacances (CGI, art. 81, 19° bis)
310
Le dispositif des chèques-vacances, créé en vue d'aider les salariés à
partir en vacances, est codifié de l'article L. 411-1 du code du tourisme à
l'article L. 411-21 du code du tourisme.
Il s'agit de titres nominatifs, émis par l'Agence nationale pour les
chèques-vacances (ANCV), acquis par les salariés avec la contribution de leur employeur et permettant aux bénéficiaires d'acquitter tout ou partie de certaines dépenses de vacances.
Le 19° bis de
l'article 81 du CGI exonère, sous certaines conditions et certaines limites, l'avantage en nature correspondant à la
contribution de l'employeur à l'acquisition des chèques-vacances.
A. Dispositions générales
320
Les chèques-vacances ne revêtent pas un caractère obligatoire.
En application de
l'article L. 411-8 du code du tourisme, l'employeur, après consultation du comité social et économique ou, à défaut, des délégués
du personnel ou de toute autre instance de concertation ayant compétence en matière d'œuvres sociales, définit, sous réserve des dispositions du 2° de
l'article L. 411-10 du code du tourisme, les modalités de l'attribution éventuelle de chèques-vacances.
L'acquisition de chèques-vacances implique un versement des salariés et une
contribution de l'employeur.
1. Personnes en mesure de bénéficier des chèques-vacances
330
Peuvent bénéficier des chèques-vacances les salariés, les salariés des
particuliers employeurs, les chefs d'entreprise de moins de cinquante salariés, leurs conjoints, leurs concubins ou leurs partenaires liés par un pacte civil de solidarité ainsi que les personnes à
leur charge telles qu'elles sont définies par l'article 6 du CGI,
l'article 196 du CGI et l'article 196 bis du CGI
(Code du tourisme, art. L. 411-1).
Par ailleurs, si plusieurs membres d'un même foyer fiscal ont la qualité de
salarié, chacun d'eux peut acquérir personnellement des chèques-vacances.
2. Contribution de l'employeur
340
À chaque versement du salarié doit correspondre une contribution de
l'employeur augmentée, le cas échéant, d'une contribution du comité social et économique.
L'article
D. 411-6-1 du code du tourisme prévoit que la contribution de l'employeur à l'acquisition de chèques-vacances ne peut dépasser un pourcentage de leur valeur libératoire. Cette contribution est au
maximum de :
- 80 % de la valeur libératoire des chèques-vacances si la rémunération
moyenne des bénéficiaires au cours des trois derniers mois précédant l'attribution est inférieure au plafond de la sécurité sociale apprécié sur une base mensuelle ;
- 50 % de la valeur libératoire des chèques-vacances si la rémunération
moyenne des bénéficiaires au cours des trois derniers mois précédant l'attribution est supérieure au plafond de la sécurité sociale apprécié sur une base mensuelle.
Ces pourcentages sont majorés de 5 % par enfant à charge et de 10 % par
enfant handicapé, titulaire de la carte d'invalidité ou de la carte « priorité pour personne handicapée », dans la limite de 15 %.
En outre, cette contribution annuelle globale ne peut être supérieure à la
moitié du produit, évalué au 1er janvier de l'année en cours, du nombre total de ses salariés par le salaire minimum de croissance apprécié sur une base mensuelle, charges sociales
comprises (code du tourisme, art. L. 411-11).
B. Dispositions fiscales
1. Exonération
350
Les dispositions du 19° bis de
l'article 81 du CGI renvoient notamment à l'article L. 411-5 du
code du tourisme qui définit le régime fiscal applicable à l'avantage en nature correspondant à la contribution de l'employeur à l'acquisition de chèques-vacances par les salariés.
Sous réserve du respect des conditions d'émission, d'acquisition, de
financement et d'utilisation des chèques-vacances telles qu'elles sont définies par la section 1 du chapitre 1er du titre Ier du livre IV du code du tourisme
(code du tourisme, art. L. 411-1 à code du tourisme, art. L.
411-12), ce complément de rémunération est exonéré d'impôt sur le revenu dans la limite du salaire minimum interprofessionnel de croissance (SMIC) apprécié sur une base mensuelle.
Cette exonération appelle, quant à sa portée, les remarques suivantes.
a. Contributions exonérées
360
L'exonération concerne non seulement la contribution proprement dite de
l'employeur, mais également la participation financière du comité social et économique.
b. Détermination de la limite d'exonération et arrondissements
370
Pour déterminer la limite d'exonération, il convient de retenir le taux
horaire brut du SMIC au 1er décembre de l'année d'acquisition des chèques-vacances et de multiplier ce taux par l'horaire mensuel correspondant à la durée hebdomadaire de travail du salarié
considéré, compte tenu, le cas échéant, des majorations pour heures supplémentaires. Le taux horaire du SMIC est révisé périodiquement sur le fondement de
l'article L. 3231-12 du C. trav..
Le montant ainsi obtenu est arrondi à l'euro supérieur.
Cette limite d'exonération s'applique par personne susceptible d'acquérir
des chèques-vacances (VI-B-1-b § 380).
Exemple : Pour une durée du travail de 35 heures hebdomadaires
et un taux horaire brut du SMIC égal à (A) au 1er décembre de l'année N, la limite d'exonération pour l'imposition des revenus de l'année N est égal à [ (A x 35 x 52) /12 ] arrondi à l'euro
supérieur.
Remarque : Le montant du Smic horaire brut est consultable sur le site
www.insee.fr.
380
La circonstance que le conjoint (ainsi que le concubin ou le partenaire lié
par un pacs) et les enfants d'un salarié puissent bénéficier, comme l'intéressé lui-même, des chèques-vacances qu'il acquiert avec la participation de son employeur n'est pas de nature à augmenter la
limite d'exonération.
Toutefois, plusieurs membres du foyer fiscal peuvent bénéficier de cette
exonération lorsque, étant salariés, ils ont acquis personnellement et avec l'aide de leur propre employeur des chèques-vacances.
c. Salariés embauchés ou débauchés en cours d'année, salariés ayant plusieurs employeurs
390
Le montant de l'exonération ne donne lieu à aucune réduction prorata
temporis.
En revanche, ce montant ne peut dépasser, pour une année donnée et pour un
même salarié, la limite déterminée dans les conditions précisées au VI-B-1-b § 370.
d. Montant de la contribution de l'employeur supérieur à la limite d'exonération
400
Lorsque le total formé par la contribution de l'employeur et la
participation financière du comité social et économique excède la limite d'exonération, le surplus doit être soumis à l'impôt sur le revenu, entre les mains du bénéficiaire, dans les conditions de
droit commun.
Exemple : Un employeur, au cours de l'année N, a contribué à
l'achat par son salarié de chèques-vacances à raison de 50 % de leur valeur libératoire.
Versement du salarié : 1 475 €
Contribution de l'employeur : 1 475 €
SMIC mensuel au 1er décembre N pour une durée de travail hebdomadaire de 35 heures : 1 400 €.
La contribution de l'employeur est exonérée d'impôt sur le revenu à concurrence
de 1 400 €. Le surplus, soit 1 475 - 1 400 € = 75 €, est imposable entre les mains du bénéficiaire, dans les mêmes conditions que la rémunération principale.
e. Régime fiscal des versements des salariés
410
Les versements effectués par les salariés n'ouvrent droit à aucun avantage
fiscal : les sommes correspondantes ne bénéficient donc d'aucune exonération d'impôt sur le revenu et ne peuvent venir en déduction du revenu imposable.
2. Sanctions fiscales
420
L'exonération est subordonnée au respect des conditions et obligations
imposées aux employeurs et aux salariés par l'article L. 411-1 du code du tourisme à
l'article L. 411-12 du code du tourisme.
Sans préjudice des sanctions pénales édictées par
l'article R. 411-7 du code du tourisme, le non-respect de ces conditions et obligations a pour conséquence de rendre le salarié
passible de l'impôt sur le revenu sur la partie de la contribution patronale initialement exonérée (VI-B-1 § 350).
Les sommes pour lesquelles les exonérations auront été reconnues
injustifiées seront ajoutées aux revenus imposables de l'année au cours de laquelle a été effectuée l'acquisition des chèques-vacances.
3. Régime des aides aux vacances versées sous forme de chèques-vacances
430
Aux termes de
l'article L. 411-18 du code du tourisme, les aides aux vacances attribuées par les organismes à caractère social, notamment les
caisses d'allocations familiales, les caisses de mutualité sociale agricole, les centres communaux d'action sociale, les caisses de retraite, les comités sociaux et économiques, les mutuelles ou les
services sociaux de l'État, des collectivités publiques ou de leurs établissements publics, peuvent être versées sous forme de chèques-vacances.
Le fait que ces aides puissent prendre la forme de chèques-vacances ne
suffit pas à les faire bénéficier des exonérations prévues par l'ordonnance dès lors que ces exonérations sont réservées aux chèques-vacances acquis avec une contribution de l'employeur.
Il convient toutefois de remarquer :
- que les comités sociaux et économiques peuvent contribuer à l'acquisition
des chèques-vacances et qu'ainsi les sommes versées au titre d'aides aux vacances, sous forme de chèques-vacances, peuvent bénéficier de l'exonération prévue par les dispositions du 19° bis de
l'article 81 du CGI si, par ailleurs, les conditions posées par ces dernières sont remplies ;
- que les aides aux vacances peuvent être affranchies de l'impôt
lorsqu'elles répondent aux conditions posées par le 9° de l'article 81 du CGI (III-A § 110).
4. Déclaration des sommes versées par l'employeur pour l'acquisition des chèques-vacances
440
Ces sommes doivent être déclarées par l'employeur dans les conditions
prévues par l'article 87 du CGI (II-C-6 § 310 du BOI-BIC-DECLA-30-70-10).
5. Incidence au regard de la taxe sur les salaires pour les entreprises de moins de cinquante salariés dépourvu de
comité social et économique
450
Voir le BOI-TPS.
VI. Aide accordée dans le cadre du dispositif ACCRE (CGI, art. 81, 35°)
460
L'aide financière de l'État accordée dans le cadre du dispositif d'aide à la reprise ou à la
création d'entreprise (ACCRE) prend notamment la forme d'une avance remboursable conformément aux dispositions de l'article L. 5141-2
du C. trav..
Cette aide est versée à des personnes en difficulté d'accès à l'emploi, créant ou reprenant
une entreprise : bénéficiaires de certains minima sociaux, salariés repreneurs de leur entreprise en difficulté, demandeurs d'emploi de plus de cinquante ans et personnes ayant créé ou repris une
entreprise dans le cadre d'un contrat d'appui au projet d'entreprise.
En cas d'échec du projet d'entreprise, le montant non remboursé de l'avance reste acquis au
bénéficiaire et, conformément aux dispositions du 35° de l'article 81 du CGI, est exonéré d'impôt sur le revenu.
Cette exonération ne peut pas se cumuler avec la réduction d'impôt au titre des
souscriptions au capital des petites et moyennes entreprises.
(470) | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-20-50-30 | https://bofip.impots.gouv.fr/bofip/2441-PGP.html/identifiant=BOI-RSA-CHAMP-20-50-30-20200626 | 2020-06-26 00:00:00 | dbef06c68940d01debf305f04f3c7a5490db5ed959b5ee3856b9e89e6e51f5ea | [
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] |
I. Formation et prononcé
1
Le délibéré peut revêtir plusieurs formes selon que l'arrêt est prononcé sur le champ
(c'est-à-dire le jour même de la clôture des débats) ou renvoyé pour plus ample délibéré (Code de Procédure Civile (C.Proc. Civ.)
art. 450).
10
Il appartient aux magistrats devant lesquels l'affaire a été débattue d'en délibérer
(C. proc. Civ., art. 447).
20
À peine de nullité (C. proc.
Civ. art. 458), la cour d'appel est tenue de rendre ses arrêts à trois magistrats au moins
(Code de l'Organisation Judiciaire
(COJ), art. L.431-1), cinq pour les affaires devant être portées en audience solennelle (COJ, art. R. 312-9), et
en tout état de cause, en nombre impair (COJ, art. L. 121-2 ).
30
Si le délibéré est secret
(C. proc. Civ., art. 448), le prononcé de l'arrêt a lieu en séance publique
(Livre des Procédures Fiscales (LPF), art. L 199 B et
C. proc. Civ., art. 451).
40
Sur le prononcé de l'arrêt, il convient de se reporter aux développements figurant au
BOI-CTX-JUD-10-50-20.
II. Nature de l'arrêt
50
S'agissant des distinctions à opérer entre les différentes natures de décisions pouvant être
rendues, il convient de se reporter aux développements figurant au BOI-CTX-JUD-10-50.
III. Mentions obligatoires de l'arrêt
60
Se reporter au au I § 1 du BOI-CTX-JUD-10-50-40.
L'arrêt doit contenir l'identification des avoués (désormais avocats) des
parties (C. proc. Civ., art. 454, al. 9). Mais cette mention ne constitue pas une formalité substantielle, et son omission n'est pas cause de nullité (Cass Civ. 2ème, arrêt du 9 octobre 1985).
IV. Motifs de l'arrêt
70
Se reporter au II § 70 et suivants du BOI-CTX-JUD-10-50-40.
Par dérogation à l'interdiction de motivation par voie de référence à une
précédente décision, il est admis qu'une cour d'appel puisse motiver un arrêt confirmant, totalement ou partiellement, le jugement déféré, par adoption explicite ou implicite des motifs de ce jugement
(Cass Civ. 2ème, arrêt du 26 juillet 1962, Bull. II, n° 567 ;
Cass. Com., arrêt du 24 novembre 1975
n°74-14782, Bull. IV, n° 278 p.229).
Au demeurant, il résulte de
l'article 955 du C. proc. Civ. qu'en cas de confirmation du jugement, la cour est réputée en avoir adopté les motifs qui ne sont
pas contraires aux siens.
V. Dispositif de l'arrêt
80
Sa reporter au III § 140 et suivants du BOI-CTX-JUD-10-50-40.
Il importe de préciser que, dans les instances portées devant les juridictions judiciaires
en application de l'alinéa 2 de l'article L. 199 du LPF, tant le tribunal de grande instance que la cour d'appel n'ont pas
compétence pour prononcer une condamnation au paiement d'un contribuable (Com., 13 février 1996, n° 265 D) ou, en sens inverse, pour délivrer un titre de perception
(Com., 27 novembre 1984, Bull. IV, n° 321),
ni même pour annuler un avis de mise en recouvrement
(Com.,
6 juin 1990, Bull. IV, n° 168).
Le juge ne peut en effet que statuer sur la décision de rejet du Directeur en l'infirmant ou
la confirmant en tout ou partie.
C'est de cette condamnation que résulte l'obligation pour l'administration de procéder, par
voie de conséquence, à un dégrèvement, partiel ou total, de l'imposition litigieuse, tandis que l'obligation au paiement du contribuable résulte du titre de recouvrement contesté dans sa réclamation.
VI. Notification et exécution de l'arrêt
A. Notification
90
Se reporter au BOI-CTX-JUD-10-50-50.
Il est précisé que, s'agissant d'une décision rendue à l'issue d'une procédure avec
représentation obligatoire, la signification à partie doit obligatoirement, et à peine de nullité, être précédée d'une notification aux avocats constitués
(C. proc. Civ, art. 678).
La nullité est encourue sans qu'il soit besoin de faire la preuve d'un grief
(Cass Civ. 3ème, arrêt du 6 décembre 1978 n°
77-12650 , Bull. III, n° 365 p.280).
B. Exécution
100
Pour être mis à exécution, l'arrêt d'appel doit, sauf exécution volontaire, être régulièrement
et préalablement notifié.
À cet égard, les conséquences de l'exécution de l'arrêt de la cour d'appel au regard de
l'exécution provisoire de droit du jugement de première instance ont été exposées au BOI-CTX-JUD-10-50-50 auquel il convient de se reporter. | Bulletin officiel des finances publiques - impôts | BOI-CTX-JUD-20-20-70 | https://bofip.impots.gouv.fr/bofip/247-PGP.html/identifiant=BOI-CTX-JUD-20-20-70-20140626 | 2014-06-26 00:00:00 | f1aa253c0e6529f1b01ce954cb2167381ee381d26c351d7f2c7fae81d11f6c1d | [
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] |
I. Conséquences administratives des sanctions fiscales
1
Les personnes condamnées pour fraude fiscale ou dont les bases d’imposition ont été évaluées
d’office à la suite d'opposition au contrôle fiscal ne peuvent pas siéger dans les commissions administratives qui participent à la détermination de l'assiette de l'impôt
(code général des impôts [CGI], art. 1732 et CGI, art.
1753).
A. Personnes concernées
10
L’interdiction de participer aux travaux des commissions administratives vise :
- les personnes dont les bases d’imposition ont été évaluées d’office à la suite d’opposition à
contrôle fiscal par application des dispositions de l'article L. 74 du livre des procédures fiscales (LPF)
(CGI, art. 1732) ;
- les personnes qui, à l’occasion de fraudes fiscales ou d'oppositions à contrôle fiscal, ont
fait l'objet d'une condamnation, prononcée par le tribunal, à l'une des peines prévues au 4 du I de l’article 1737 du CGI, au 1
de l’article 1738 du CGI, aux articles 1741 du CGI
à l'article 1747 du CGI, à
l'article 1751 du CGI, au 5 du V de l’article 1754 du
CGI, au 2 de l’article 1761 du CGI, aux articles 1771
du CGI à l'article 1775 du CGI, à l'article 1777 du
CGI, à l'article 1778 du CGI, à l'article 1783 A du
CGI, à l'article du 1788 du CGI, à l'article 1788 A
du CGI, aux articles 1789 du CGI et à l'article 1790
du CGI, de l'article 1810 du CGI à l'article
1815 du CGI, à l'article 1819 du CGI, à
l'article 1821 du CGI, aux
articles
1837
du CGI à
l'article
1839 du CGI, à l'article 1840 B du CGI, à
l'article 1840 I du CGI et aux articles 1840
O du CGI à l'article 1840 Q du CGI
(CGI, art. 1753).
B. Commissions concernées
20
Les commissions aux travaux desquelles les personnes désignées ci-dessus ne peuvent pas
participer sont :
- la commission communale des impôts directs prévue par
l'article 1650 du CGI ;
- la commission départementale et nationale des impôts directs et des taxes sur le chiffre
d'affaires prévues à l'article 1651 du CGI et à
l'article 1651 H du CGI ;
- la commission centrale d'évaluations foncières visée à
l'article 1652 bis du CGI ;
- la commission départementale de conciliation visée à
l'article 1653 A du CGI.
II. Abandon des pénalités fiscales
A. Abandon conditionnel des majorations fiscales au profit des nouveaux adhérents à un centre de gestion agréé, une
association agréée ou un organisme mixte de gestion agréé
30
L'article 1755 du
CGI
dispose que :
1. sauf en cas de manœuvres frauduleuses, les majorations fiscales, de quelque nature qu'elles
soient, ne sont pas applicables aux contribuables qui auront fait connaître spontanément par lettre recommandée expédiée dans les trois mois suivant leur adhésion à un centre de gestion agréé, une
association agréée ou un organisme mixte de gestion agréé, les insuffisances, inexactitudes ou omissions que comportent les déclarations.
2. le bénéfice de cette mesure est subordonné à la double condition :
- que ces insuffisances, inexactitudes ou omissions n'aient fait l'objet, antérieurement à la
date d'expédition de la lettre recommandée mentionnée au 1, de l'engagement d'aucune procédure administrative ou judiciaire ni d'aucune proposition de rectification ;
- que l'impôt en principal soit acquitté dans les nouveaux délais impartis.
40
Tous les nouveaux adhérents à un centre de gestion agréé, à une association agréée ou à un
organisme mixte de gestion agréé qui commettent des irrégularités exclusives de manœuvres frauduleuses peuvent, dans les trois mois de leur première adhésion à un organisme agréé, régulariser leur
situation fiscale sans supporter de pénalités.
Sont assimilées à des nouveaux adhérents les personnes qui adhèrent à nouveau à un organisme
agréé sous réserve qu'elles puissent se prévaloir du délai de trois mois pour que leur inscription produise des effets immédiats sur le plan fiscal (par exemple : réinscription après cession soit de
fonds de commerce, soit de clientèle, ou cessation d'activité). Sont en revanche exclues du bénéfice des dispositions de
l'article 1755 du CGI les personnes qui adhèrent à nouveau, après avoir démissionné d'un organisme agréé, ou en avoir été
exclues.
Le bénéfice de la mesure étant subordonné à l'adhésion à un organisme agréé, les déclarations
susceptibles d'être rectifiées sont celles qui se rapportent à l'activité professionnelle des intéressés (déclaration des revenus professionnels passibles de l'impôt sur le revenu, de contribution
économique territoriale, de taxe sur le chiffre d'affaires et taxes assimilées, etc.) ; mais la régularisation peut concerner aussi bien les insuffisances, inexactitudes ou omissions commises dans les
déclarations déposées que le défaut de déclaration et porter sur toute la période non prescrite au moment de l'adhésion.
1. Champ d'application de l'abandon conditionnel des majorations fiscales au profit des nouveaux adhérents à un centre de
gestion, une association ou un organisme mixte de gestion agréés
a. Les irrégularités concernées
50
L'article 1755 du CGI
dispose que peuvent être réparées sans application de majorations fiscales, les insuffisances, inexactitudes ou omissions que comportent les déclarations souscrites ou les actes présentés à la
formalité de l'enregistrement. Le défaut de déclaration peut également être réparé sans pénalisation à la condition qu'aucune mise en demeure préalable n'ait été adressée au contribuable.
Les irrégularités doivent être exclusives de manœuvres frauduleuses. La notion de manœuvres
frauduleuses s'entend de tous actes, opérations, artifices ou procédés destinés à égarer ou restreindre le pouvoir de contrôle de l’administration ou à obtenir de l'État des remboursements injustifiés
; elle doit être distinguée de la notion de manquement délibéré. Par conséquent, les rectifications peuvent concerner des infractions commises de façon délibérée ou non à condition qu’elles ne soient
pas accompagnées de manœuvres frauduleuses.
b. Les pénalités à ne pas appliquer
60
Le texte de l'article
1755 du CGI vise « les majorations fiscales, de quelque nature qu'elles soient ». Le terme de « majorations » doit être interprété de façon extensive et recouvre l'ensemble des pénalités à
l'exclusion de celles applicables en cas de manœuvres frauduleuses. Ainsi, ne s’appliquent pas :
- l'intérêt de retard prévu à
l'article 1727 du CGI ;
- la majoration de 10 % prévue au 1 de
l’article 1728 du CGI ;
- la majoration de 40 % sanctionnant le manquement délibéré prévue à
l'article 1729 du CGI.
c. Les déclarations et les actes pouvant être rectifiés
70
En principe, ces déclarations ou ces actes doivent être générateurs d'impositions ou de
perception de droits. Toutefois, il est admis que les autres déclarations à souscrire auprès de l'administration par les personnes physiques ou morales puissent être également rectifiées sans qu'il
soit notamment fait application des amendes prévues à l'article 1729 B du CGI.
Remarque : Toutefois, en matière d'impôts directs, peuvent également être
admises les rectifications concernant des exercices déficitaires prescrits, dès lors que le report des déficits affecte les résultats d'exercices non prescrits.
2. Modalités d'application
a. Conditions de la non application des pénalités
L'admission au bénéfice de la mesure est subordonnée à trois conditions.
1° Déclaration des irrégularités
80
Le contribuable doit faire connaître spontanément au service des impôts les insuffisances ou
inexactitudes que comportent les déclarations et actes déposés ou les omissions qu'il souhaite réparer. La régularisation de la situation fiscale du contribuable doit donc provenir de sa propre
initiative et ne pas être le résultat d'une démarche particulière du service. L'initiative du contribuable se manifeste par l'envoi au service des impôts d'une lettre recommandée.
La lettre recommandée prévue par
l'article 1755 du CGI doit comporter toutes les indications nécessaires à l'établissement de l'imposition supplémentaire.
En pratique, le contribuable rédige une lettre aux termes de laquelle il demande à bénéficier
des dispositions de l'article 1755 du CGI. Il s'y engage à respecter l'ensemble des conditions fixées, notamment en ce qui concerne le règlement des impositions supplémentaires. Cette lettre
accompagne la déclaration rectificative de même forme que celle qui a été entachée d'irrégularité et qui l'annule.
Remarque : Une copie de la déclaration initiale de chiffre d'affaires (dont le
chef d'entreprise détient également un double) est également jointe. En matière d'enregistrement, la déclaration primitive n’est pas annulée mais fait l'objet d'une déclaration complémentaire ou
rectificative liée à la précédente par des mentions de renvoi réciproques.
De même, les irrégularités affectant un acte qui a été soumis à la formalité de
l'enregistrement ne peuvent être réparées que par la transmission d'un acte de même nature, rectificatif du précédent sur les points litigieux. Toutefois, les insuffisances de valeur vénale sont
mentionnées uniquement dans la lettre recommandée dès lors que l'acte lui-même n'est pas irrégulier.
Le service compétent est en principe celui auprès duquel les déclarations ou les actes
primitifs faisant l'objet de rectifications ont été déposés.
2° Absence de procédure administrative ou judiciaire
90
Les irrégularités que le contribuable souhaite réparer ne doivent avoir fait l'objet de
l'engagement d'aucune procédure administrative ou judiciaire antérieurement à l'envoi de la lettre recommandée.
Par procédure administrative ou judiciaire, il convient d'entendre toute procédure tendant à
constater les irrégularités commises et à tirer les conséquences qui en découlent. Ces procédures doivent viser les irrégularités signalées par le contribuable. N'ont donc pas à être prises en compte
celles qui concernent un chef de rehaussement ou une année d'imposition différents.
Pour l'application de cet article, une simple demande de renseignements, ou une enquête
effectuée dans le cadre des articles L. 80 F et suivants du LPF, ne constituent pas un début de procédure
administrative. En revanche, celle-ci est engagée par la réception d'une mise en demeure, d'une demande de justifications, d'une proposition de rectification ou d'un avis de vérification (vérification
de comptabilité ou examen contradictoire d'ensemble de situation fiscale personnelle).
3° Règlement des impositions supplémentaires
100
Les droits ou taxes résultant des déclarations ou actes rectificatifs doivent être acquittés
dans les nouveaux délais impartis. Généralement, les compléments d'impôt établis par voie de rôle sont à payer dans les 45 jours qui suivent la mise en recouvrement ; le règlement des autres droits ou
taxes doit accompagner les documents rectificatifs.
b. Déchéance du bénéfice de la mesure
110
Le défaut de paiement dans le nouveau délai imparti des impositions supplémentaires ou la
constatation ultérieure par le service de manœuvres frauduleuses entraînent la déchéance de la mesure. Les pénalités normalement exigibles sont immédiatement mises en recouvrement.
c. Conséquences de la déclaration des irrégularités
120
La reconnaissance d'irrégularités, souscrite par le contribuable, entraîne de plein droit la
non application de majoration dès lors que l'intéressé remplit les conditions fixées par le texte. Mais le bénéfice de cette mesure ne joue que pour les majorations correspondant aux irrégularités
signalées par le contribuable lui-même et ne s'étend ni à celles qui auraient été appliquées antérieurement à raison d'autres infractions, ni à celles qui pourraient être dues à raison d'irrégularités
qui n'auraient pas été signalées et que le service pourrait découvrir ultérieurement.
Par ailleurs, il est précisé que, conformément aux dispositions de
l'article
L. 189 du LPF, tout acte comportant reconnaissance de la part des contribuables est interruptif de prescription pour ce qui concerne le contenu de cette reconnaissance. L'administration dispose
alors d'un délai de reprise de même durée que celui auquel il se substitue.
B. Remise des frais de poursuite et des pénalités fiscales en cas de sauvegarde, de redressement ou de liquidation
judiciaires ou en cas de mise en œuvre de la procédure de rétablissement personnel
1. Sauvegarde, redressement ou liquidation judiciaires
130
Le 1 de l’article 1756
du CGI prévoit qu’en cas de sauvegarde, de redressement ou de liquidation judiciaires, les frais de poursuite et les pénalités fiscales encourues en matière d'impôts directs et taxes assimilées,
de taxes sur le chiffre d'affaires et taxes assimilées, de droits d'enregistrement, taxe de publicité foncière, droits de timbre et autres droits et taxes assimilés dus à la date du jugement
d'ouverture sont remis, à l'exception des majorations prévues aux b et c du 1 de l’article 1728 du CGI, à
l'article 1729 du CGI et à l'article 1732 du
CGI ainsi que des amendes fiscales visées à l'article
1737 du CGI et à l'article 1740 A du CGI.
Cette remise résulte de l’application de la loi ; elle n’est donc pas subordonnée à une
demande du redevable ou du mandataire de justice.
a. Créances dont la remise doit être prononcée
1° Frais de poursuite
140
Ce sont les frais engagés à l'occasion de l'action en recouvrement diligentée par les
comptables antérieurement au jugement d’ouverture et qui sont à la charge des redevables. Ils comprennent essentiellement les émoluments versés aux huissiers de justice.
2° Pénalités
150
Les dispositions du I de
l’article 1756 du CGI visent les pénalités appliquées aux impositions suivantes :
- impôts directs et taxes assimilées ;
- taxes sur le chiffre d’affaires et taxes assimilées ;
- droits d’enregistrement et taxe de publicité foncière ;
- droits de timbres et autres droits et taxes assimilés.
Remarque : Lorsque l’amende pour défaut de déclaration de rémunérations et
distributions occultes prévue par l'article 1759 du CGI est remise en application de l'article 1756 du CGI, le dirigeant
solidairement tenu au paiement de l’amende avec la société, en vertu des dispositions du 3 du V de l’article 1754 du CGI
(BOI-CF-INF-30-30 au II-B-1), ne peut plus dès lors être poursuivi.
b. Créances dont la remise est exclue
Certains frais de poursuites ou pénalités sont exclus du champ d'application du texte, soit en
raison de leur date d'origine, soit en raison de leur nature.
1° Frais de poursuites et pénalités postérieurs au jugement d'ouverture
160
Le I de l'article 1756
du CGI ne concerne que les frais de poursuites et les pénalités fiscales dus à la date du jugement d'ouverture de la procédure, c'est à dire ceux relatifs aux créances dont l'origine est
antérieure et qui font l'objet d'une déclaration au passif en application de l'article L. 622-24 du code de commerce.
Par conséquent, le recouvrement des pénalités et frais de poursuites relatifs aux créances
nées de la poursuite d'activité, c’est-à-dire ceux relatifs aux créances de l'article L. 641-13 du code du commerce et de
l'article L. 622-17 du code de commerce ou dont l'origine est postérieure au jugement d'ouverture (TVA due à l'occasion de la
cession des biens mobiliers d'investissement ou des stocks) doit être poursuivi dans les conditions habituelles.
2° Pénalités appliquées en cas de manquement délibéré ou de négligences graves du redevable
170
Ne sont pas susceptibles de bénéficier du dispositif de remise prévu au I de
l’article 1756 du CGI les pénalités suivantes :
- majorations prévues aux b et c du 1 de
l’article 1728 du CGI (40 % en cas de non dépôt d’une déclaration ou d’un acte comportant l’indication d’éléments à retenir
pour l’assiette ou la liquidation de l’impôt dans les trente jours suivant la réception d'une mise en demeure et 80 % en cas de découverte d’une activité occulte) ;
- majorations de
l'article 1729 du CGI (40 % en cas de manquement délibéré, 80 % en cas de manœuvres frauduleuses ou dissimulation de prix et 80%
en cas ou d’abus de droit ramenée à 40 % lorsqu'il n'est pas établi que le contribuable a eu l'initiative principale du ou des actes constitutifs de l'abus de droit ou en a été le principal
bénéficiaire) ;
- majoration de l'article
1732 du CGI (100 % en cas de taxation d’office à la suite d’une opposition à contrôle) ;
- amende de l'article 1737
du CGI (amende de 50 % applicable aux infractions aux règles de facturation) ;
- amende de l'article
1740 A du CGI (amende de 25 % ou égale au montant de la déduction, du crédit ou de la réduction d’impôt indûment obtenu grâce à la délivrance irrégulière de documents permettant de bénéficier d’un
avantage fiscal).
Le I de l'article 1756
du CGI exclut la remise des seules pénalités précitées.
En conséquence, les autres pénalités, notamment les intérêts de retard et la majoration de 5 %
pour paiement tardif prévue à l'article 1731 du CGI, sont abandonnées dans tous les cas, quelle que soit l'infraction commise.
2. Rétablissement personnel
180
Le II de l’article 1756
du CGI prévoit qu’en cas de mise en œuvre de la procédure de rétablissement personnel prévue aux articles L. 741-1 du code
de la consommation et de
l'article
L. 742-3 du code de la consommation à
l'article
L. 742-7 du code de la consommation, les majorations, frais de poursuites et pénalités fiscales encourus en matière d'impôts directs dus à la date à laquelle la commission recommande un
rétablissement personnel sans liquidation judiciaire ou à la date du jugement d'ouverture d'une procédure de rétablissement personnel avec liquidation judiciaire sont remis, à l'exception des
majorations prévues aux b et c du 1 de l'article 1728 du CGI et à
l'article 1729 du CGI.
Le champ d’application de cette disposition est identique à celui du I de
l’article 1756 du CGI étudié au II-B-1, sous réserve de la précision suivante.
190
Les seules pénalités qui ne sont pas susceptibles de remise en cas d'ouverture d'une procédure
de rétablissement personnel sont les majorations prévues aux b et c du 1 de l’article 1728 du CGI et les majorations de
l'article 1729 du CGI (cf. II-B-1-b-2°). | Bulletin officiel des finances publiques - impôts | BOI-CF-INF-30-40 | https://bofip.impots.gouv.fr/bofip/2503-PGP.html/identifiant=BOI-CF-INF-30-40-20170705 | 2017-07-05 00:00:00 | 7f1603c84a9336be0c543b2ba13cf4f43558d4189dae96b8f091d940cdc61326 | [
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] |
1
Aux termes du 1° du 3 du I de
l'article 257 du code général des impôts (CGI), les travaux immobiliers visés au 2 du III et au IV de
l'article 278 sexies du CGI et à
l'article 278 sexies A du CGI doivent être soumis à une livraison à soi-même
(BOI-TVA-IMM-10-10-20 au I-B-3 § 230).
Le 2 du III de l'article 278 sexies du CGI prévoit l'application du taux réduit de 5,5% aux
livraisons à soi-même de travaux de rénovation, d'amélioration, de transformation ou d'aménagement dans le cadre de certaines opérations pour lesquelles l'acquéreur bénéficie d'un prêt accordé pour la
construction, l'acquisition ou l'amélioration de logements locatifs aidés ou d'une subvention de l'Agence nationale pour la rénovation urbaine et a conclu une convention en application des 3° à 5° de
l'article L. 351-2 du code de la construction et de l'habitation (CCH).
Le IV de l'article 278 sexies du CGI prévoit l'application du taux réduit de 5,5% aux livraisons
à soi-même de travaux de rénovation dont l'objet est de concourir à la réalisation d'économies d'énergie et de fluides, à l'amélioration de l'accessibilité des personnes handicapées, à la mise aux
normes des logements, à la protection des populations et des locataires contre certains risques, ainsi qu'aux livraisons à soi-même de travaux induits indissociablement liés à ces travaux.
L'article 278 sexies A du CGI prévoit l'application du taux de 10% aux livraisons à soi-même de
travaux d'amélioration, de transformation, d'aménagement et d'entretien, autres que l'entretien des espaces verts et les travaux de nettoyage, lorsqu'ils ne bénéficient pas du taux réduit de 5,5% en
application du III ou du IV de l'article 278 sexies du CGI,
L'ensemble des travaux doivent porter sur les locaux mentionnés aux 2 à 8 du I de l'article 278
sexies du CGI.
10
S'agissant des logements locatifs sociaux, le bénéfice du taux réduit de 5,5% ou du taux de 10%
sur la livraison à soi-même de ces travaux est subordonné au seul conventionnement APL de l'opération, indépendamment des modalités de son financement hormis les livraisons à soi-même prévues au 2 du
III de l'article 278 sexies du CGI pour lesquelles le bénéfice du taux réduit est également conditionné au fait que
l'acquéreur bénéficie d'un prêt accordé pour la construction, l'acquisition ou l'amélioration de logements locatifs aidés ou d'une subvention de l'Agence nationale pour la rénovation urbaine.
Les travaux portant sur des logements sociaux bénéficient du taux réduit de la TVA de 5,5% prévu
à l'article 278-0 bis A du CGI ou de 10% prévu à
l'article 279-0 bis du CGI en facturation directe sous réserve du respect des conditions qui y sont mentionnées. Ainsi,
pour ces travaux, le recours au dispositif de la livraison à soi-même prévue au 2 du III et au IV de l'article 278 sexies du CGI et à
l'article 278 sexies A du CGI n'est pas obligatoire.
Lorsque les travaux ne peuvent bénéficier du taux réduit prévu de 5,5 % ou du taux de 10 % par
ces deux dispositifs (CGI, art. 278-0 bis A et art. 279-0 bis), ils peuvent néanmoins en bénéficier si les conditions prévues par l'article 278 sexies du CGI ou par l'article 278 sexies A du CGI sont
remplies.
I. Champ d'application de la livraison à soi-même
A. Personnes concernées
20
La qualité du bailleur n'est pas un critère déterminant : seules sont prises en compte les
caractéristiques intrinsèques du logement conformément aux conditions posées par la réglementation applicable en matière de logement social.
30
Par suite, sous réserve de remplir les conditions posées par le 2 du III ou le IV de
l'article 278 sexies du CGI ou par
l'article 278 sexies A du CGI, les bailleurs éligibles au dispositif peuvent être :
- des organismes d'habitation à loyer modéré (HLM) visés à
l'article L. 411-2 du code de la construction et de l'habitation (CCH) ;
- des sociétés d'économie mixte ayant pour objet la construction de logements (SEM) ;
- des collectivités publiques ;
- des opérateurs privés (personnes physiques ou morales).
B. Immeubles concernés
1. Principes
40
L'imposition de la livraison à soi-même des travaux prévue par le 1° du 3 du I de
l'article 257 du CGI et le IV de l'article 278
sexies du CGI concerne les locaux visés aux 2 à 8 du I de l'article 278 sexies du CGI :
- logements locatifs sociaux ou logements-foyers locatifs sociaux qui ont fait l'objet une
convention conclue entre le représentant de l'État dans le département et le bailleur ouvrant droit à l'aide personnalisée au logement (APL) prévue aux 3° et 5° de
l'article L. 351-2 du CCH ;
- logements destinés à être occupés par des titulaires de contrats de location-accession
conclus dans les conditions prévues par la
loi n° 84-595 du 12 juillet
1984 définissant la location-accession à la propriété immobilière, qui font l'objet, dans des conditions fixées par décret
(CCH, art. R. 331-76-5-1), d'une convention et d'une décision d'agrément prise par le représentant
de l'État dans le département ;
- logements appartenant aux structures d'hébergement temporaire ou d'urgence faisant l'objet
d'une convention entre le propriétaire ou le gestionnaire des locaux et le représentant de l'État dans le département et destinées aux personnes visées au II de
l'article L. 301-1 du CCH ;
- logements sociaux à usage locatif appartenant à l'association mentionnée à
l'article L. 313-34 du CCH lorsqu'elle a conclu avec l'État une convention en application du 4° de
l'article L. 351-2 du CCH ;
- logements à usage locatif appartenant à l'association mentionnée à l'article L. 313-34 du
CCH ou à des sociétés civiles immobilières dont cette association détient la majorité des parts, situés dans des quartiers faisant l'objet d'une convention prévue à
l'article
10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et destinés à être occupés par des ménages dont le total des ressources n'excède
pas le montant mentionné à l'article R. 391-8 du CCH ;
- logements à usage locatif appartenant aux organismes réalisant les opérations prévues par
une convention mentionnée à l'article 10 de la loi n° 2003-710 du 1er août 2003 d'orientation et de programmation pour la ville et la rénovation urbaine et situées sur des terrains octroyés au titre
des contreparties mentionnées au onzième alinéa de l'article L. 313-3 du CCH et dont la réalisation était
initialement prévue par l'association mentionnée à l'article L. 313-34 du CCH. Ces logements sont
destinés à être occupés par des ménages dont le total des ressources n'excède pas le montant mentionné à l'article R. 391-8 du CCH ;
- locaux appartenant aux établissements mentionnés aux 6° et 7° du I de
l'article L. 312-1 du code de l'action sociale et des familles (CASF), agissant sans but lucratif et dont
la gestion est désintéressée, de même pour la seule partie des locaux dédiée à l'hébergement s'agissant des établissements mentionnés au 2° du I du même article L. 312-1 du CASF, lorsqu'ils hébergent
à titre permanent ou temporaire des personnes handicapées, ou des personnes âgées remplissant les critères d'éligibilité au prêt prévu à
l'article R. 331-1 du CCH, et que ces locaux font l'objet d'une convention entre le propriétaire ou le
gestionnaire des locaux et le représentant de l'État dans le département.
L'imposition de la livraison à soi-même des travaux prévue par le 1° du 3 du I de l'article
257 du CGI et le 2 du III de l'article 278 sexies du CGI concerne les logements vérifiant les conditions du 2 du I de l'article 278 sexies du CGI.
50
Outre les locaux affectés au logement proprement dit, entrent également dans le champ
d'application de la mesure les locaux annexes tels que les parties communes, les loges de gardien ou de concierge, les locaux communs et les dépendances (garages etc.).
2. Cas particuliers
a. Travaux de réhabilitation ou d'entretien de garages
60
Lorsqu'ils constituent des dépendances de logements locatifs sociaux, les garages entrent dans le
champ d'application du 1° du 3 du I de l'article 257 du CGI. En conséquence, les travaux de réhabilitation ou d'entretien
portant sur ces locaux entrent dans le champ d'application du taux réduit de TVA (RM Terrasse n° 22857, JO AN du 12 avril 1999, p
2210), de 5,5% ou de 10% selon la nature des travaux concernés.
b. Précisions concernant les logements-foyers
70
Les logements-foyers mentionnés au 5° de
l'article L. 351-2 du CCH sont ceux qui ouvrent droit au bénéfice de l'aide personnalisée au logement
(APL).
L'aide personnalisée au logement est attribuée aux personnes qui résident dans des
logements-foyers qui répondent aux conditions prévues à l'article R. 351-55 du CCH, à
l'article R. 351-56 du CCH et à
l'article R. 351-57 du CCH.
Il résulte donc de l'ensemble de ces dispositions que les logements-foyers concernés par la
livraison à soi-même des travaux de réhabilitation ou d'entretien éligible au taux réduit ou au taux intermédiaire sont :
- les logements-foyers qui hébergent à titre principal des personnes handicapées ou des
personnes âgées ;
- les logements-foyers, dénommés résidences sociales, destinées aux familles éprouvant, au
sens de l'article 1er de la
loi n° 90-449 du 31 mai 1990
visant à la mise en œuvre du droit au logement, des difficultés particulières pour accéder à un logement décent et indépendant ;
- les logements-foyers hébergeant à titre principal des jeunes travailleurs ou des
travailleurs migrants et ayant fait l'objet d'une convention APL signée avant le 1er janvier 1995 ;
- les logements-foyers assimilés qui sont mentionnés à l'article R. 351-56 du CCH et à
l'article R. 351-57 du CCH.
C. Nature des travaux
1. Travaux réalisés dans le cadre d'une opération d'acquisition-amélioration de logements locatifs sociaux
71
Le 2 du III de
l'article 278 sexies du CGI prévoit la taxation au taux réduit de 5,5% de la TVA de la livraison à soi-même de travaux
de rénovation dans le cadre d'opérations d'acquisition-amélioration lorsque l'acquéreur bénéficie pour ces opérations d'un prêt accordé pour la construction, l'acquisition, et l'amélioration des
logements locatifs aidés ou d'une subvention de l'Agence nationale pour la rénovation urbaine et a conclu avec l'Etat une convention qui ouvre droit à l'aide personnalisée au logement prévue aux 3° à
5° de l'article L. 351-2 du CCH.
Sont concernés les travaux d'amélioration réalisés sur des logements acquis à cette fin ou des
logements ou immeubles cédés par l'Etat, les collectivités territoriales ou leurs groupements ainsi que les travaux de transformation ou d'aménagement de locaux auparavant non affectés à l'habitation.
Il s'agit des opérations mentionnées aux 3°, 4° et 6° de
l'article R. 331-1 du CCH.
2. Travaux de rénovation
73
Le IV de
l'article 278 sexies du CGI prévoit l'application du taux réduit de 5,5% de la TVA, dans le cadre de la livraison à
soi-même, aux travaux de rénovation effectués dans les logements sociaux à usage locatif concourant directement à la réalisation d'économies d'énergie et de fluides, à l'amélioration de
l'accessibilité des personnes handicapées et âgées, à la mise aux normes des logements, à la protection des populations et des locataires contre certains risques, ainsi qu'aux travaux induits
indissociablement liés à ces travaux.
Ce dispositif complète le dispositif général prévoyant l'application du taux réduit de la TVA
de 5,5% aux travaux d'amélioration de la qualité énergétique portant sur l'ensemble des locaux à usage d'habitation achevés depuis plus de deux ans, prévu à
l'article 278-0 bis A du CGI (BOI-TVA-LIQ-30-20-95).
Sont ainsi soumis au taux réduit de 5,5% les travaux de rénovation suivants :
- les travaux d'installation et de remplacement des équipements ou de leurs composants ;
Remarque : On entend par travaux de remplacement de composant, les travaux
induisant le remplacement de pièces essentielles au bon fonctionnement de l'équipement ainsi que les travaux de gros entretien liés à ces remplacements qui dépassent les simples travaux d'entretien
courant.
- la prestation de main d’œuvre concourant à la réalisation des travaux de rénovation ;
- la fourniture d'équipement nécessaire à la rénovation ;
- les prestations d'études préalables, de suivi ou d'expertise (notamment les diagnostics
préalables aux travaux, les prestations de contrôle de la conformité des travaux, etc).
Sont également soumis au taux réduit de 5,5% les travaux indissociablement liés aux travaux de
rénovation réalisés, tels que :
- les travaux de désinstallation ou de déconstruction des matériaux ou équipements devant être
rénovés ;
- la pose et la dépose de matériels permettant la réalisation des travaux principaux (pose
d’échafaudage, d'équipement de sécurité...).
- les travaux induits figurant aux §
50 à 90 du III du BOI-TVA-LIQ-30-20-95 liés aux travaux concourant à la réalisation d'économies d'énergie et de fluides. Ces travaux induits sont également soumis au taux réduit de 5,5% de la TVA
dès lors qu'ils sont liés aux travaux concourant à l’amélioration de l'accessibilité des personnes handicapées et âgées, à la mise aux normes des logements et à la protection des populations et des
locataires contre certains risques visés aux I-C-1-d et e § 77 et 78.
Remarque 1 : Lorsque des travaux se rapportant à des travaux passibles de taux
différents font l'objet d'une facturation globale et forfaitaire, il appartient au redevable de ventiler les recettes correspondant à chaque taux, de manière simple et économiquement réaliste, sous sa
propre responsabilité et sous réserve du droit de contrôle de l'Administration, conformément aux dispositions de l'article 268
bis du CGI.
Remarque 2 : Les travaux afférents aux parties communes d'un immeuble collectif
contenant pour partie des logements sociaux, qui ne peuvent pas bénéficier directement du taux réduit en application de l'article 278-0 bis A du CGI, peuvent bien entendu faire l'objet d'une livraison
à soi-même soumise au taux de 5,5% en application du 2 du III ou du IV de l'article 278 sexies du CGI, à hauteur de la quote-part de logements sociaux présents dans l'immeuble.
a. Travaux ayant pour objet la réalisation d'économies d'énergie et de fluides
74
Ces travaux concernent la pose et la fourniture portant sur l'installation ou le remplacement
d'équipements à la condition qu'ils concourent directement à la réalisation d'économies d'énergie et de fluides :
- Les éléments constitutifs de l'enveloppe du bâtiment : Sont visés les prestations de pose et
de fourniture d'isolants thermiques portant sur les parois opaques, les parois vitrées et les systèmes de distribution, tels que les isolants muraux, de toitures, de planchers ou de plafonds, le
renouvellement des fenêtres et portes d'entrée.
- Les systèmes de chauffage et d'eau chaude sanitaire : Sont visés les prestations de pose et
de fourniture de systèmes de production et de distribution de chauffage et d'eau chaude sanitaire liée ou non au chauffage, et de systèmes de régulation de chauffage.
- Les systèmes de refroidissement dans les départements d'outre-mer : Sont visés les
prestations de pose et de fourniture des systèmes de climatisation pour les logements sociaux situés dans les départements d'outre-mer.
- Les équipements de production d'énergie utilisant une source d'énergie renouvelable : Sont
visés les prestations de pose et de fourniture d'équipements de production de chauffage, d'électricité ou d'eau chaude fonctionnant grâce à l'énergie solaire, hydraulique, éolienne, pompe à chaleur,
biomasse.
- Les systèmes de ventilation : Sont visés les prestations de pose et de fourniture des
systèmes de ventilation mécanique ou naturelle hybride.
- Les systèmes d'éclairage des locaux : Sont visés les prestations de pose et de fourniture
des équipements relatifs au système d'éclairage, tels que les luminaires, avec un ballast électronique et les dispositifs automatiques d'extinction ou de variation de la puissance d'éclairage à
détection de présence à horloge ou en fonction de l'éclairement naturel.
- Les systèmes de répartition des frais d'eau ou de chauffage : Sont visés les prestations de
pose et de fourniture portant sur les systèmes de répartition des frais d'eau ou de chauffage ainsi que les travaux portant sur les matériels de récupération et de communication des données
(compteurs).
b. Travaux d'accessibilité et d'adaptation de l'immeuble et du logement aux personnes en situation de handicap ou aux
personnes âgées
75
Ces travaux concernent l'accessibilité aux personnes âgées ou handicapées des cheminements
extérieurs et du stationnement, des entrées du bâtiment et des parties communes, ainsi que l'accessibilité et l'adaptation des logements aux personnes âgées ou handicapées.
Sont visés notamment les travaux d'installation de rampes d'accès, de main courante, de
création de places de stationnement adaptées, l'élargissement des portes et couloirs, l'installation, la rénovation ou le remplacement d’ascenseurs, etc.
c. Travaux de mise en conformité des locaux avec les normes minimales de confort et d'habitabilité
76
Les travaux concernés sont destinés à rendre le logement conforme aux normes mentionnées à
l'article
25 de la loi n° 86-1290 du 23 décembre 1986 tendant à favoriser l'investissement locatif.
Il s'agit des travaux d'aménagement, d'installation et de remplacement des équipements des
logements ou de leurs composants, dès lors qu'ils ne relèvent pas de l'entretien courant, ayant pour effet des les mettre en conformité avec les conditions définies dans le
décret n° 87-149 du 6 mars 1987 fixant les conditions minimales de confort et d'habitabilité auxquelles doivent
répondre les locaux mis en location (dimension et hauteur sous plafond minimale, d'au moins 2,20 mètres, création d'un coin cuisine, d'ouverture sur l'extérieur,...).
d. Travaux de protection de la population contre les risques sanitaires liés à une exposition à l'amiante ou au plomb
77
Les travaux concernés sont les suivants :
- les travaux et interventions mentionnés au
décret n° 2012-639 du 4 mai
2012 relatif aux risques d'exposition à l'amiante, ainsi que les travaux liés à la lutte contre la présence d'amiante visés aux
articles L. 1334-1 du code de la santé publique à
L. 1334-8 du code de la santé publique ;
- les travaux portant sur les installations privées de distribution visant à se conformer à la
référence de qualité de l'eau portant sur le paramètre plomb fixée par arrêté du ministère en charge de la santé conformément à
l'article R.1321-3 du code de la santé publique ;
- les travaux nécessaires pour supprimer le risque d'exposition au plomb mis en évidence par
la présence de revêtements dégradés contenant du plomb à des concentrations supérieures aux seuils définis par l'arrêté mentionné à
l'article L.1334-2 du code de la santé publique. Ces travaux comprennent les travaux visant les sources de plomb
elles-mêmes et ceux visant à assurer la pérennité de la protection.
e. Travaux de protection des locataires
78
Sont visés les travaux de pose et de fourniture d'équipements destinés à améliorer la
protection des locataires en matière :
- de prévention et de lutte contre les incendies (travaux d'accessibilité des abords des
bâtiments d'habitation aux services de secours, travaux sécurisant contre les risques d'incendies et de panique permettant l'évacuation rapide des occupants en sécurité, travaux permettant de limiter
la propagation des incendies,...) ;
- de sécurité des ascenseurs. Il s'agit des travaux portant sur :
- le système de contrôle de l'arrêt et du maintien à niveau de la cabine pour assurer, à tous les niveaux desservis, un accès sans
danger
- le système de protection contre la vitesse excessive de la cabine, dans les ascenseurs électriques à adhérence
- le système de téléalarme entre la cabine et un service d'intervention et un éclairage de secours en cabine
- la résistance mécanique suffisante des portes palières lorsqu'elles comportent un vitrage
- le système de prévention des risques de chute libre, de dérive et d'excès de vitesse de la cabine, dans les ascenseurs
hydrauliques
- la protection avec marquage ou signalisation éliminant le risque de contact direct des personnels d'intervention avec des
composants ou conducteurs nus sous tension, dans les armoires de commande, les armoires électriques et les tableaux d'arrivée de courant
- le dispositif de protection des personnels d'intervention contre le risque de happement par les organes mobiles de transmission,
notamment les poulies, câbles ou courroies
- l'éclairage fixe du local de machines ou de poulies assurant un éclairement suffisant des zones de travail et de circulation.
- de sécurité des installations de gaz et d'électricité et de leurs composants (travaux de
mise en sécurité de l'installation gaz, travaux destinés à supprimer ou réduire les risques de chocs électriques, d'échauffement des canalisations ou d'interrupteurs, d'électrocution dues aux
différences de potentiel dans les locaux contenant une baignoire ou une douche, de contacts directs avec les éléments sous tension, risques induits par les conducteurs non protégés mécaniquement);
- de prévention des risques naturels, notamment les travaux destinés à couvrir les risques
sismiques, d'inondation, d'incendie feux de forêt. En matière de risque d'inondation et d'incendie feux de forêt, sont concernés les interventions mentionnées dans les plans de prévention des risques
prescrits ou approuvés établis par l'État selon les conditions définies à l'article L. 562-1 du code de l'environnement ;
- de prévention des risques miniers et technologiques (interventions mentionnées dans les
plans de prévention des risques prescrits ou approuvés, établis par l'État selon les conditions définies à l'article L.174-5 du
code minier nouveau et aux articles L. 515-15 et suivants du code de l'environnement) ;
- de dispositif de retenue des personnes (barre d'appui, garde-corps, rampe etc.).
3. Travaux d'amélioration, de transformation, d'aménagement et d'entretien
80
L'article 279-0 bis
du CGI prévoit l'application du taux de 10% aux travaux d'amélioration, de transformation, d'aménagement et d'entretien, autres que ceux visés à
l'article 278-0 bis A du CGI, effectués dans les logements susvisés. Sont visés les travaux portant sur des logements
sociaux à usage locatif achevés depuis plus de deux ans, ainsi que ceux portant sur leurs dépendances usuelles, et répondant aux autres conditions générales prévues par cet article
(BOI-TVA-LIQ-30-20-90).
L'article 279-0 bis du CGI constitue un dispositif général prévoyant l'application du taux
réduit de la TVA de 10% aux travaux d'amélioration, de transformation, d'aménagement et d'entretien portant sur l'ensemble des locaux à usage d'habitation achevés depuis plus de deux ans. L'ensemble
du dispositif est présenté aux BOI-TVA-LIQ-30-20-90 et suivants.
Remarque : Les travaux afférents aux parties communes d'un immeuble collectif
contenant pour partie des logements sociaux, qui ne peuvent pas bénéficier directement du taux réduit en application de l'article 279-0 bis du CGI, tel l'aménagement d'espaces verts dans les parties
communes et qui sont répercutés au propriétaire d'un logement conventionné, peuvent bien entendu faire l'objet d'une livraison à soi-même soumise au taux de 10% de la taxe dans les conditions de droit
commun, à hauteur de la quote-part des logements sociaux présents dans l'immeuble.
90
Sont soumis au taux de 10% de la TVA, dans le cadre de la livraison à soi-même, les travaux
effectués dans des logements sociaux à usage locatif lorsqu'ils ne bénéficient pas du taux réduit de 5,5% en application du III et du IV de
l'article 278 sexies du CGI ou de
l'article 278-0 bis A du CGI. Ainsi en est-il notamment des travaux d'entretien courant ou d'aménagement des espaces
verts.
Remarque : La livraison à soi-même au taux réduit de 5,5% continue de
s'appliquer aux travaux facturés à 7% en application des dispositions de l'article 279-0 bis du CGI dans sa version en
vigueur au 31 décembre 2013 et aux travaux facturés à 10% en application du même article dans sa version en vigueur au 1er janvier 2014, sous réserve que ces travaux aient fait l'objet d'un devis daté
accepté par les deux parties avant le 1er janvier 2012 et ayant donné lieu à un acompte encaissé avant cette date ou ayant fait l'objet d'une décision d'octroi de la subvention mentionné à
l'article R. 323-1 du CCH ou d'une décision favorable prise dans les conditions prévues à
l'article R. 331-3 du CCH et à
l'article R. 331-6 du CCH avant cette même date.
100
Sont concernés les travaux d'amélioration, les travaux de transformation, les travaux
d'aménagement, les travaux d'entretien et les travaux de démolition partielle.
RES N°2005/50 (TCA) du 6 septembre 2005 : Travaux d'amélioration des logements sociaux -
Co-traitance
Question :
Les livraisons de matériaux effectuées en qualité de co-traitant de marchés de travaux
d'amélioration, de transformation, d'aménagement et d'entretien portant sur des logements sociaux à usage locatif achevés depuis plus de deux ans peuvent-elles bénéficier de l'application du taux
réduit de la TVA ?
Réponse :
L'application directe du taux réduit, dans les conditions fixées à
l'article 279-0 bis du CGI, bénéficie aux travaux effectués dans les logements sociaux à usage locatif achevés depuis
plus de deux ans (BOI-TVA-LIQ-30-20-90).
Les travaux ne relevant pas de l'article 279-0 bis du CGI, mais entrant dans le champ du b du 1°
du 3 du I de l'article 257 du CGI demeurent éligibles au taux réduit par le biais du mécanisme de la LASM. Il en est ainsi, par
exemple, des travaux portant sur les logements sociaux à usage locatif achevés depuis moins de deux ans.
En application de l'article 279-0 bis du CGI, seules les matières premières et les fournitures
livrées et facturées par l'entreprise prestataire dans le cadre de la prestation de travaux qu'elle réalise sont soumises directement au taux réduit. Les fournitures livrées directement au preneur des
travaux dans le cadre d'un contrat de co-traitance sont donc en principe facturées au taux normal, à charge pour le bailleur social d'imposer une LASM au taux réduit.
Cela étant, à titre de simplification, il est admis que les fournitures de matériaux qui sont
nécessaires aux travaux portant sur des logements sociaux à usage locatif de plus de deux ans effectuées par une entreprise membre d'un groupement momentané d'entreprises dans le cadre d'un marché
global (contrat de co-traitance, conjoint au solidaire) et qui pourraient faire l'objet d'une LASM soumise au taux réduit par le bailleur social en vertu des dispositions combinées du 1° du 3 du I de
l'article 257 et du III de l'article 278 sexies du CGI bénéficient de l'application directe de ce taux.
Remarque : Sous réserve d'en remplir les conditions, les travaux de la nature de ceux visés ci-dessus au I-C-2 § 80 à
100 réalisés par des bailleurs copropriétaires sont également éligibles au dispositif prévu au 1° du 3 du I de l'article 257 du CGI à raison de la quote-part mise à leur charge par le
syndicat de copropriété.
(110 à 190)
a. Précisions sur les travaux d'entretien
200
Les travaux d'entretien s'entendent des travaux qui ont pour objet de maintenir un immeuble en
bon état et d'en permettre un bon usage sans en modifier la consistance, l'agencement ou l'équipement initial.
Remarque : Les contrats de maintenance (chauffage, ascenseurs,...) qui
concernent des opérations d'entretien courant entrent dans le champ d'application de la livraison à soi-même. En revanche, les contrats qui consistent en la fourniture de biens tels que les
combustibles sont exclus du bénéfice de la mesure. Par suite, en cas de contrat mixte, le prestataire devra, le cas échéant, préciser sur une facture distincte faisant référence au contrat le montant
des travaux d'entretien réalisés que le bailleur doit soumettre à l'imposition à la LASM.
b. Travaux de démolition partielle
210
Les travaux de démolition partielle d'immeubles qui consistent à alléger les structures
existantes (remodelage, écrêtement, creusement de « trous » dans les étages etc.) peuvent être assimilés à des travaux d'amélioration, de transformation ou d'aménagement des logements locatifs
sociaux, dès lors que leur réalisation permet de conserver des logements sociaux réhabilités dans les immeubles concernés.
220
Des travaux consistant à démolir des immeubles de logements sociaux afin, par exemple de les
remplacer par des espaces verts, et en toute hypothèse, les démolitions totales d'immeubles non suivies de reconstruction sont exclus du bénéfice de l'imposition de la livraison à soi-même.
RES N°2009/16 (FI) du 17 mars 2009 : TVA - Taux - Travaux de démolition partielle des
immeubles à usage locatif social en vue de leur réhabilitation.
Question : Quel est le taux de TVA applicable aux travaux de démolition
partielle des immeubles à usage locatif social, réalisés dans le cadre d'une opération de renouvellement urbain, lorsque les immeubles détruits et construits sont situés sur des emprises foncières
distinctes ?
Réponse :
En application du III de
l'article 278 sexies du CGI, les travaux de démolition partielle des immeubles à usage locatif social en vue de leur
réhabilitation entrent dans l'assiette de la livraison à soi-même (LASM) soumise au taux réduit de la TVA.
Toutefois, demeurent exclus du bénéfice de l'imposition de la LASM, les travaux consistant à
démolir des immeubles de logements sociaux afin, par exemple, de les remplacer par des espaces verts, et en toute hypothèse, les démolitions totales d'immeubles non suivies de reconstruction.
Cela étant, eu égard aux objectifs poursuivis et aux circonstances particulières entourant les
opérations de renouvellement urbain faisant l'objet d'une convention avec l'agence nationale de rénovation urbaine (ANRU), il est admis que les travaux de démolition soient considérés, sous certaines
conditions, comme inclus dans la base d'imposition de la LASM des logements locatifs sociaux créés au titre du projet et remplissant les conditions exposées au a du 1° du 3 du I de
l'article 257 du CGI, quand bien même les immeubles détruits et construits seraient situés sur des emprises foncières
distinctes.
Tel est notamment le cas lorsque les travaux de démolition des logements concernés sont suivis
d'une reconstruction pour partie sur le site de la démolition et pour partie sur une emprise foncière distincte de l'emprise foncière démolie ; ou lorsque les travaux de démolition des logements sont
suivis de travaux de création d'espaces verts sur le site démoli et les logements sont reconstruits sur un autre site.
Dans ces situations, le bénéfice du taux réduit sera conditionné, d'une part, au fait que les
démolitions totales d'immeubles soient suivies d'une reconstruction en nombre sensiblement équivalent de logements locatifs sociaux, et d'autre part, à l'identité de maîtrise d'ouvrage de la
démolition et de la reconstruction.
D. Déroulement des opérations
1. Ouverture du chantier
230
L'imposition de la livraison à soi-même des logements sociaux locatifs au taux réduit de
5,5% ou au taux de 10% est subordonnée à certaines conditions.
Ainsi, le bailleur doit remplir, dès le lancement des travaux, les conditions prévues au 2
du III, au IV de l'article 278 sexies du CGI ou par
l'article 278 sexies A du CGI, notamment pour être autorisé à déduire la TVA afférente aux dépenses nécessaires à la
réalisation des travaux immobiliers.
Tout d'abord, les logements pour lesquels les travaux sont engagés doivent être affectés à
un usage locatif social par une convention conclue entre le préfet et le bailleur qui ouvre droit à l'aide personnalisée au logement prévue aux 3° et 5° de
l'article L. 351-2 du CCH.
Lorsque les logements locatifs sociaux sont issus de la transformation de locaux
antérieurement affectés à un autre usage, l'affectation des locaux à l'usage de logement à caractère social doit être mentionnée dans la convention conclue entre le bailleur et le préfet dès lors que
cette affectation réelle n'interviendra dans la pratique qu'après l'achèvement des travaux.
2. Réalisation des travaux de rénovation, d'amélioration, de transformation, d'aménagement ou d'entretien
a. Réalisation des travaux de rénovation, d'amélioration, de transformation ou d'aménagement
240
La taxation de la livraison à soi-même ne modifie pas le régime fiscal applicable aux
travaux de rénovation, d'amélioration, de transformation ou d'aménagement. Par suite, les entreprises doivent toujours soumettre les travaux immobiliers, les prestations de services ou les livraisons
de biens qui participent à l'opération de réhabilitation ou de transformation au taux de TVA applicable à l'opération. Il est donc inutile, à ce stade, de rechercher la destination de l'immeuble
auquel les travaux se rapportent.
b. Réalisation de travaux d'entretien
250
La taxation de la livraison à soi-même ne modifie pas le régime fiscal applicable aux
travaux d'entretien. Par suite, les entreprises doivent toujours soumettre au taux de la TVA applicable les prestations de services ou les livraisons de biens qui concourent à l'entretien des
immeubles locatifs sociaux.
II. Modalités de taxation de la livraison à soi-même
260
L'imposition de la livraison à soi-même permet d'appliquer aux travaux de rénovation
éligibles et à l'ensemble des travaux d'amélioration, de transformation, d'aménagement ou d'entretien, le taux réduit de 5,5% ou le taux de 10% lorsque l'immeuble répond aux critères du logement
social.
A. Base d'imposition
270
Conformément au 6 de
l'article 266 du CGI, la taxe exigible sur les livraisons à soi-même s'applique au prix de revient total des travaux
(BOI-TVA-IMM-10-20-10 au II-B § 360).
1. Précisions concernant les travaux réalisés par les bailleurs sociaux
a. Les rémunérations du personnel salarié
272
La base d'imposition à la TVA de la LASM des opérations de construction de logements
locatifs sociaux inclut, lorsqu'elle est réalisée en régie, les seules rémunérations du personnel du bailleur affecté au suivi des opérations de construction au sein du secteur distinct constitué par
l'immeuble dont la LASM est imposable (BOI-TVA-IMM-20-10-10-10).
Toutefois, dès lors qu'au regard de la taxe sur les salaires, le personnel qui participe aux
opérations de LASM n'est pas affecté de manière permanente et exclusive au secteur constitué par cette livraison, il est admis de ne pas comprendre dans la base d'imposition de la LASM le montant des
rémunérations de ces personnels, qui est inclus dans l'assiette de la taxe sur les salaires.
Dans les mêmes conditions, la rémunération du personnel salarié de l'organisme bailleur qui
participe aux travaux mentionnés au 1° du 3 du I de l'article 257 du CGI et qui est incluse dans l'assiette de la taxe sur les
salaires ne sera pas comprise dans la base d'imposition de la LASM.
b. Les prestations de maitrise d’œuvre ou d'études et les prestations de maintenance des équipements portant sur des
locaux à usage d'habitation achevés depuis plus de deux ans
275
L'article 278-0
bis A du CGI soumet au taux réduit de 5,5% de la TVA les travaux d'amélioration de la qualité énergétique portant sur des locaux à usage d'habitation achevés depuis plus de deux ans, ainsi que sur
les travaux induits qui leur sont indissociablement liés.
L'article 279-0
bis du CGI soumet au taux de 10% de la TVA les travaux d'amélioration, de transformation, d'aménagement et d'entretien portant sur des locaux à usage d'habitation achevés depuis plus de deux ans
sous réserve de l'application du taux réduit prévu par l'article 278-0 bis A du CGI.
Les travaux relevant du 2 du III ou du IV de
l'article 278 sexies du CGI ou de
l'article 278 sexies A du CGI qui répondent respectivement aux conditions d'application de l'article 278-0 bis A du
CGI ou de l'article 279-0 bis du CGI bénéficient de l'application directe du taux de 5,5% ou de 10% de la TVA.
Sont ainsi directement soumis au taux réduit de la TVA applicable :
- les travaux d'entretien, de réparation ou de mises aux normes d'une chaudière,
individuelle ou collective, installée dans des locaux éligibles, y compris les pièces et fournitures nécessaires ;
- les contrats de maintenance ou d'entretien. Toutefois, s'agissant des contrats portant sur
des équipements non mentionnés à l'article 278-0 bis A du CGI, lorsque les contrats portant sur des installations de chauffage collectif ont une clause de "garantie totale" prévoyant le remplacement
de tout élément assurant le chauffage, y compris la chaudière elle-même, 20% de la redevance est soumise au taux normal, car réputée correspondre au remplacement de la chaudière dont la fourniture est
soumise au taux normal (CGI, art. 279-0 bis et CGI, ann IV, art. 30-00 A). Le bailleur peut toutefois constater
une livraison à soi-même, au taux réduit de 5,5 % de la TVA, de cette quote-part de 20 %, selon les disposition du IV de l'article 278 sexies du CGI.
Enfin, les prestations de maîtrise d'œuvre sont susceptibles de bénéficier de l'application
directe du taux réduit de la TVA applicable à l'opération, dès lors qu'elles se rattachent à des travaux eux-mêmes éligibles à ce taux. De même, lorsque les prestations d'études sont suivies de
prestations de maîtrise d'œuvre réalisées par un même prestataire, l'ensemble des prestations est considéré, pour l'application du taux de la TVA, comme une opération unique susceptible de bénéficier
du taux réduit de la taxe.
Seules les prestations d'études considérées isolément doivent toujours être soumises au taux
normal. Toutefois, dans les logements sociaux à usage locatif, ces dépenses pourront également faire l'objet d'une LASM dans les conditions habituelles et bénéficier ainsi du taux réduit de la TVA.
2. Travaux de rénovation, d'amélioration, de transformation ou d'aménagement
280
Le prix de revient des travaux de rénovation, d'amélioration, de transformation ou
d'aménagement comprend :
- les mémoires des divers entrepreneurs ayant exécuté les travaux concernés ;
- les honoraires des architectes, géomètres, métreurs, etc. ;
- le prix d'achat des biens ou des services utilisés pour la rénovation, l'amélioration, la
transformation ou l'aménagement des logements ;
- le coût de la main-d'œuvre utilisée pour réaliser les travaux lorsque les travaux sont
effectués par le personnel salarié de l'organisme bailleur (travaux en régie) ;
- le cas échéant, la retenue de garantie quand celle-ci est effectivement versée à
l'entreprise qui est chargée des travaux.
290
Il est rappelé que l'exigibilité de la TVA due au titre de la retenue de garantie intervient
selon les conditions de droit commun (CGI, art. 269, 2) soit normalement en cas de travaux immobiliers lors de l'encaissement
effectif par l'entreprise de travaux de la somme représentant la retenue. Le montant de la taxe afférente à la retenue de garantie devenue exigible est déductible par le bailleur selon les conditions
de droit commun (toutefois BOI-TVA-IMM-20-10-20-20 au I-B-4 § 100).
Le prix de revient doit être déterminé hors taxe sur la valeur ajoutée.
Remarque : Le prix d'achat ou de revient des logements réhabilités, notamment
lorsque l'opération s'analyse comme une acquisition-amélioration au sens des 3° et 4° de l'article R. 331-1 du
CCH n'est pas à retenir dans l'assiette de la livraison à soi-même.
3. Travaux d'entretien
300
Le prix de revient des travaux d'entretien comprend :
- les factures des divers entrepreneurs ayant exécuté les travaux d'entretien ;
- le prix d'achat des biens ou des services utilisés pour l'entretien des immeubles de
logements ;
- le coût de la main d'œuvre utilisée pour réaliser les travaux d'entretien lorsque ces
derniers sont effectués par le personnel du bailleur.
4. Travaux de démolition partielle
310
Le prix de revient des travaux de démolition partielle comprend :
- les factures des divers entrepreneurs ayant exécuté les travaux de démolition ;
- le prix d'achat des biens ou des services utilisés pour les travaux de démolition ;
- le coût de la main d'œuvre utilisée pour réaliser ces mêmes travaux lorsque ces derniers
sont effectués par le personnel du bailleur.
B. Taux applicable
320
Le 2 du III et le IV de
l'article 278 sexies du CGI soumettent les livraisons à soi-même de certains travaux portant sur des logements locatifs
sociaux au taux réduit de 5,5% de la TVA.
L'article 278
sexies A du CGI soumet les livraisons à soi-même de travaux d'amélioration, de transformation, d'aménagement ou d'entretien portant sur des logements sociaux locatifs au taux de 10% lorsque ces
travaux ne bénéficient pas du taux réduit en application du III ou du IV de l'article 278 sexies du CGI ou de l'article
278-0 bis A du CGI.
330
L'application du taux réduit ou du taux de 10% de la TVA est subordonnée au respect de
l'ensemble des conditions posées par l'article 278 sexies du CGI et par
l'article 278 sexies A du CGI.
Remarque : Le taux de TVA de 5,5% ou de 10% peut être appliqué uniquement au
moment de la réalisation de la livraison à soi-même lorsque l'opérateur réalise des opérations taxables à des taux différents.
Par exemple, lorsqu'un opérateur réalise des travaux dont certains sont éligibles au taux de
TVA de 5,5% en application de l'article 278-0 bis A du CGI et des travaux taxables au taux normal en facturation
directe mais éligibles au taux de TVA de 10% par l'intermédiaire de la livraison à soi-même prévue à l'article 278 sexies A du CGI, il pourra se faire délivrer une facture comprenant l'ensemble des
travaux taxés au taux normal de la TVA et appliquer les taux réduits correspondant aux travaux éligibles lors de la réalisation de la livraison à soi-même (soit le taux de 5,5% en application des
dispositions du IV de l'article 278 sexies du CGI, soit le taux de 10% en application des dispositions de l'article 278 sexies A du CGI).
340
Conformément au III de
l'article 284 du CGI, les bailleurs, qui ont imposé la livraison à soi-même de logements sociaux au taux réduit de 5,5% ou au
taux de 10%, sont tenus de verser le complément de TVA résultant de la différence entre le taux réduit de 5,5% ou de 10% de la TVA et le taux de 10% ou de 20% lorsque les conditions d'application de
ce taux ne sont pas ou plus remplies dans les trois ans qui suivent le fait générateur de l'opération.
C. Fait générateur
1. Travaux de rénovation, d'amélioration, de transformation ou d'aménagement
350
Conformément aux dispositions du d du 1 de
l'article 269 du CGI, le fait générateur de l'imposition est constitué par l'achèvement de l'ensemble des travaux de
rénovation, d'amélioration, de transformation ou d'aménagement (BOI-TVA-IMM-10-20-20 au I-B-1-b § 90).
Dans le cas de la réhabilitation d'un groupe d'immeubles, la livraison à soi-même doit être
réalisée au fur et à mesure de l'achèvement des travaux portant sur chacun des immeubles.
2. Travaux d'entretien
360
Par dérogation aux dispositions du premier alinéa du d du 1 de
l'article 269 du CGI, le fait générateur de la livraison à soi même des travaux d'entretien intervient le dernier jour du
trimestre civil au cours duquel ces travaux ont été réalisés (CGI, art. 269, 1-d-al. 2).
D. Exigibilité
370
En application du a du 2 de
l'article 269 du CGI, la TVA devient exigible lors de la réalisation du fait générateur
(BOI-TVA-IMM-10-20-20 au I-B-2 § 110).
E. Déclaration et paiement de la taxe
1. Déclaration et lieu d'imposition
380
Il convient de se référer aux commentaires figurant
au BOI-TVA-IMM-10-20-30.
2. Paiement de la taxe
a. Principe
390
Conformément à
l'article 1692 du CGI, la taxe afférente aux livraisons à soi-même imposées en application du 1° du 3 du I de
l'article 257 du CGI doit être acquittée lors du dépôt de la déclaration.
b. Cas particulier : prorogation de délai du dépôt de la déclaration
400
Les redevables qui se trouveraient empêchés de réunir tous les éléments nécessaires à la
détermination de la base d'imposition définitive peuvent adresser une demande de prorogation au directeur régional ou départemental des finances publiques du lieu d'imposition contenant :
- l'indication de la date à laquelle les intéressés proposent de reporter le dépôt de leur
déclaration de livraison à soi-même ;
- des renseignements précis sur les causes qui rendent impossibles l'établissement de cette
déclaration.
Exemple : Si le motif invoqué est le retard apporté par les fournisseurs ou
entrepreneurs à produire leurs factures ou mémoires, l'identité de ces derniers doit être mentionnée ainsi que la nature, l'importance et la date des fournitures ou travaux non facturés.
410
Au cas où ces motifs invoqués seraient inexacts, le délai supplémentaire accordé, le cas
échéant, se trouverait annulé de plein droit sans préjudice des pénalités encourues de ce fait.
En tout état de cause, s'agissant d'une mesure de faveur dérogatoire, l'octroi d'une
prolongation de délai peut être subordonnée :
- soit à la présentation de garanties ;
- soit au versement effectif d'une provision, déterminée d'après les éléments connus. Cette
seconde solution implique le dépôt de déclarations n° 941 (CERFA n° 11 114) et n° 943 (CERFA n° 11 116) disponibles en ligne sur le
site www.impots.gouv.fr à la rubrique "Recherche de formulaires" et annotées de
la mention « provisoire ».
420
Les rectifications affectant tant la TVA déductible au titre des dépenses concourant à la
livraison à soi-même, que la base d'imposition de cette opération et la TVA due à ce titre devraient être exceptionnelles.
Cela étant, si de telles rectifications devaient être effectuées après le paiement de la TVA
due au titre de la livraison à soi-même, les bailleurs devraient introduire auprès du service des impôts une réclamation dans les conditions prévues à
l'article R*. 196-1 du Livre des procédures fiscales (LPF).
c. Prise en compte des nouveaux redevables
430
Les bailleurs sociaux, qui ne sont pas déjà redevables de la TVA au titre d'activités
imposables et qui procèdent à des travaux soumis à la livraison à soi-même, doivent se faire connaître des services compétents de la Direction générale des finances publiques afin, notamment, de
pouvoir exercer le droit à déduction de la taxe qu'ils supportent au titre de ces travaux.
F. Dispositions applicables dans les départements de la Corse et dans les départements d'outre-mer
1. Dispositions applicables dans les départements de la Corse
440
Le taux réduit de 5,5% ou le taux de 10% s'applique aux livraisons à soi-même imposables en
application du 1° du 3 du I de l'article 257 du CGI de certains travaux de rénovation ou de travaux d'amélioration, de
transformation, d'aménagement ou d'entretien qui se rapportent à des immeubles de logements locatifs sociaux situés dans les départements de Corse.
2. Dispositions applicables dans les départements d'outre-mer
450
Les dispositions figurant ci-après s'appliquent dans les départements de la Guadeloupe, de
la Martinique et de la Réunion.
a. Travaux de rénovation, d'amélioration, de transformation ou d'aménagement
460
Les dispositions relatives aux prêts et aides pour la réhabilitation de logements sociaux
mentionnées à l'article R. 331-1 du CCH ne sont pas applicables dans les départements d'outre-mer
(CCH, art. R. 331-28 et R. 323-12).
470
Toutefois, ces départements bénéficient d'un dispositif de subventions de l'État en faveur
de l'amélioration des logements locatifs sociaux qui y sont situés, prévues à l'article R. 323-13 du
CCH.
480
Dès lors, il est admis que la livraison à soi-même de travaux de rénovation, d'amélioration,
de transformation ou d'aménagement de logements locatifs sociaux soit soumise à la TVA au taux réduit de l'article 296 du CGI
lorsque les conditions suivantes sont réunies :
- la rénovation, l'amélioration, la transformation ou l'aménagement sont financés avec
l'aide effective de l'État (cf. II-F-2-a § 470), s'agissant des travaux mentionnés au 2 du III de
l'article 278 sexies du CGI ;
- l'opération porte sur des logements faisant l'objet d'une affectation effective à la
location à caractère social conformément aux conditions d'octroi des aides de l'État.
Il y a lieu de remettre en cause le bénéfice de l'application du taux réduit, conformément
aux dispositions du II de l'article 284 du CGI lorsque le bailleur ne respecte pas son engagement d'affecter les logements à la
location à caractère social, indépendamment des sanctions qui peuvent être appliquées par ailleurs par le ministre du logement.
490
En revanche, les aides à l'accession à la propriété (prêt à taux zéro), subventions
accordées au titre des logements évolutifs sociaux (LES et LES autoconstruction), aides au promoteur, subventions pour l'acquisition-amélioration de logements très sociaux (AALTS), prêts conventionnés
garantis par le FGAS, aides au logement intermédiaire (PLI-DOM) ou aides à l'amélioration de l'habitat des propriétaires occupants (AH) n'ouvrent pas droit à l'imposition de la livraison à soi-même au
taux réduit.
b. Travaux d'entretien
500
La livraison à soi-même de travaux d'entretien de logements locatifs sociaux est soumise à
la TVA au taux réduit de l'article 296 du CGI lorsque les travaux portent sur des immeubles de logements qui font l'objet d'une
affectation effective à la location à caractère social conformément aux conditions d'octroi des aides de l'État. | Bulletin officiel des finances publiques - impôts | BOI-TVA-IMM-20-10-20-10 | https://bofip.impots.gouv.fr/bofip/2501-PGP.html/identifiant=BOI-TVA-IMM-20-10-20-10-20150701 | 2015-07-01 00:00:00 | f795fe667c08340a9d457d04f9933cf13165663c24599a86ca9cc1f8b927379f | [
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] |
1
L'article 719 du
code général des impôts
(CGI) prévoit que les cessions de clientèles sont
assujetties aux mêmes droits que les mutations à titre onéreux de fonds de commerce. Il faut entendre par clientèle l'ensemble des relations établies entre le public et un particulier dont la
profession est de satisfaire à des besoins déterminés. Ces relations sont la source de profits et constituent une valeur appréciable transmissible à un tiers.
Les clientèles existent non seulement dans les professions commerciales (courtiers,
commissionnaires), mais aussi dans les professions civiles exercées au moyen d'un courant d'affaires avec le public.
10
L'article 719 du CGI vise
toutes les cessions de clientèles qu'elles soient civiles ou commerciales. Il en est ainsi notamment des cessions de clientèle :
- d'architecte ;
- de commissaire-priseur ;
- de liquidateur judiciaire ;
- d'avocat ;
- de courtier libre d'assurances ;
- d'expert-comptable ;
- d'agent d'affaires ;
- de commissionnaire des marchés d'intérêt national ;
- de nourrisseur de bestiaux.
20
De même, sont taxées comme des mutations à titre onéreux de fonds de commerce :
- la cession de portefeuille de représentant de commerce lorsque la convention a pour objet la
clientèle personnelle du représentant (cf. BOI-ENR-DMTOM-10-10-30-III-A-8) ;
- l'indemnité versée par une société à son agent commercial, dès lors qu'elle a représenté
le prix du rachat par la société de la clientèle propre à l'agent pour une partie de son activité (TGl Paris, 1er juin 1979, Chaffoteaux et Maury) ;
Remarque : En plus de son activité de mandataire de la société qu'il
représentait, l'agent commercial réalisait des ventes sur son propre stock et pour son compte personnel.
- Ia cession du droit au bail de sources d'eaux minérales et l'établissement thermal.
30
Il est précisé que les cessions de clientèle d'officiers publics et ministériels sont soumises
à des dispositions spéciales (cf. BOI-ENR-DMTOM-20). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOM-10-10-20 | https://bofip.impots.gouv.fr/bofip/2654-PGP.html/identifiant=BOI-ENR-DMTOM-10-10-20-20120912 | 2012-09-12 00:00:00 | aa566bb27afe9e4a9f7a11767d785f7523bfd1507f2e52529df584858ef56d09 | [
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] |
1
Les droits de mutation par décès sont assis sur la valeur des biens transmis, abstraction faite
de certaines déductions particulières et du passif successoral.
10
Ainsi le présent chapitre expose successivement :
- les principes d'évaluation des biens transmis (section 1, cf.
BOI-ENR-DMTG-10-40-10) ;
- les règles relatives au passif et autres déductions (section 2, cf.
BOI-ENR-DMTG-10-40-20). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-40 | https://bofip.impots.gouv.fr/bofip/2705-PGP.html/identifiant=BOI-ENR-DMTG-10-40-20120912 | 2012-09-12 00:00:00 | d8152b1a92a4dd72c661d317fe99338767f20ebe7c2f5030e5101f7c6a0e06f1 | [
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null | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000146 | https://bofip.impots.gouv.fr/bofip/2647-PGP.html/identifiant=BOI-LETTRE-000146-20140728 | 2014-07-28 00:00:00 | null | null |
Les exploitants agricoles relevant d'un régime réel d'imposition peuvent sous certaines
conditions, comme les contribuables relevant des bénéfices industriels et commerciaux (BIC) ou des bénéfices non commerciaux (BNC), prétendre au crédit impôt pour certains investissements réalisés et
exploités en Corse prévu à l'article 244 quater E du code général des impôts.
Pour le détail sur le crédit impôt pour certains investissements réalisés et exploités en Corse,
il convient de se reporter au BOI-BIC-RICI-10-60. | Bulletin officiel des finances publiques - impôts | BOI-BA-RICI-20-20 | https://bofip.impots.gouv.fr/bofip/2752-PGP.html/identifiant=BOI-BA-RICI-20-20-20190703 | 2019-07-03 00:00:00 | df37484b9833b20b41e6433020e327a5961a1ec4f796244a1d023bffa2888582 | [
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] |
1
Des décisions de jurisprudence ainsi que la doctrine administrative ont défini la catégorie
fiscale des revenus tirés de certaines activités, professions ou sources de profits.
10
La présente section regroupe les activités, professions et sources de profits par thème. Une
même sous-section peut, cependant, contenir plusieurs thèmes :
- professionnels de santé (section 1, BOI-BNC-CHAMP-10-30-10) ;
- professionnels de l'enseignement, traducteurs, travaux de publications (section 2,
BOI-BNC-CHAMP-10-30-20) ;
- professions artistiques (section 3, BOI-BNC-CHAMP-10-30-30) ;
- professions sportives (section 4, BOI-BNC-CHAMP-10-30-40) ;
- administrateurs (assurances) commissaires (section 5,
BOI-BNC-CHAMP-10-30-50) ;
- conseils et experts (section 6, BOI-BNC-CHAMP-10-30-60). | Bulletin officiel des finances publiques - impôts | BOI-BNC-CHAMP-10-30 | https://bofip.impots.gouv.fr/bofip/2812-PGP.html/identifiant=BOI-BNC-CHAMP-10-30-20171004 | 2017-10-04 00:00:00 | 725493c9a6b3fd9840dd8ce70d19de19f5ebb603f465f0010c26f2efc72628a9 | [
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1
Traditionnellement, en matière fiscale, les modalités de traitement des demandes des
contribuables diffèrent suivant qu'elles mettent en cause le bien-fondé d'une imposition ou qu'elles visent à bénéficier d'une mesure de bienveillance.
10
Dans le premier cas, la demande relève de la juridiction contentieuse et des dispositions de
l'article L. 190 du livre des procédures fiscales (LPF).
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et
pénalités de toute nature, établis ou recouvrés par les agents de la Direction générale des finances publiques, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la
réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
Il en est de même en ce qui concerne les réclamations qui tendent à obtenir la réparation
d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre
d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire.
Relèvent de la même juridiction les demandes fondées sur la non-conformité de la règle de droit
dont il a été fait application à une règle de droit supérieure.
20
Dans le second cas, la demande relève de la juridiction gracieuse et des dispositions de
l'article L. 247 du LPF.
La juridiction gracieuse connaît des demandes tendant à obtenir :
- des remises totales ou partielles d'impôts directs régulièrement établis lorsque le
contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ;
- des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces
pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;
- des remises totales ou partielles des frais de poursuites mentionnés à
l'article 1912 du code général des impôts et des intérêts moratoires prévus à
l'article L. 209 du LPF ;
- par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts
lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.
L'administration peut également décharger de leur responsabilité les personnes tenues au
paiement d'impositions dues par un tiers.
Enfin, aucune autorité publique ne peut accorder de remises totales ou partielles de droits
d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes et de taxes assimilées à ces droits, taxes et contributions.
Remarque : Les procédures propres à la juridiction gracieuse sont présentées au
BOI-CTX-GCX.
30
En conséquence, le présent chapitre est consacré à la détermination des domaines respectifs
de :
- la juridiction contentieuse (section 1, BOI-CTX-DG-10-20-10) ;
- la juridiction gracieuse (section 2, BOI-CTX-DG-10-20-20). | Bulletin officiel des finances publiques - impôts | BOI-CTX-DG-10-20 | https://bofip.impots.gouv.fr/bofip/2911-PGP.html/identifiant=BOI-CTX-DG-10-20-20130624 | 2013-06-24 00:00:00 | b75d7215e9b47dd775ca07ccdc5632cce843c15373dc91237ded3aaa4c9291d2 | [
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] |
in securities contemplated in Article 29, paragraph 7, subparagraph (a)
For the exemption / the reduction(1) of French tax on the fraction of
French dividends / interest(1) paid to
these organizations which flow through to residents of Canada and which is taxable in the hands of
those residents, in accordance with the France-Canada Tax Convention of May 2, 1975, as amended
by the Protocol dated November 30, 1995.
The undersigned (name and address) …………………………..…...……………………...hereby certifies
that the organization …………………………………………………………………………….(name and
address) constituted in Canada on (date) ……………………………………………., established in
Canada and is :
(a) a mutual fund trust whose account number is …………….. ; or
(b) a pooled fund trust whose account number is……………… ; or
(c) a unit trust whose account number is……………………….. ;
which satisfies the conditions set out in subparagraph (a) of paragraph 7 of Article 29 of the
France-
Canada Tax Convention in order to be exempted / to have reduction(1)
from French tax levied by
withholding tax dividends / interest(1),
and certifies that at the end of the accounting period opening ……………(date) and closing
…………..(date), the percentage of the rights held by residents of Canada in accordance with
subparagraph (a) of paragraph 1 of Article 4 of the Convention was : …………%
The undersigned agrees to restore to the French treasury, spontaneously or at the request of the
French tax authorities, any amount corresponding to a benefit the organization has unduly
received.
Location and date
Signature of the recipient or his representative
Statement of the tax authorities of the recipient’s State of Residence
The undersigned hereby certifies that the information provided by the applicant in this
application is, to
the best of his / her knowledge, accurate and that the organization is not subject to tax in
accordance
to the Convention, except for the percentage of the rights held by residents of Canada which was
not
verified.
Location and date
Signature of the person authorized by the Canadian tax authorities
(1) Strike out the inapplicable statement. | Bulletin officiel des finances publiques - impôts | BOI-FORM-000084 | https://bofip.impots.gouv.fr/bofip/2914-PGP.html/identifiant=BOI-FORM-000084-20150812 | 2015-08-12 00:00:00 | c4d85dbd4b011ed5df1a9c9b8d660eae5f024c31246a86a649fa4a6f62b33133 | [
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] |
I. Crédit-bail immobilier
A. Définition du crédit-bail immobilier
1
Selon les dispositions de
l'article L. 313-7 du code monétaire et financier (CoMoFi), les opérations de crédit-bail immobilier sont celles par
lesquelles une entreprise donne en location des biens immobiliers à usage professionnel, achetés par elle ou construits pour son compte, lorsque ces opérations, quelle que soit leur qualification,
permettent aux locataires de devenir propriétaires de tout ou partie des biens loués, au plus tard à l'expiration du bail :
- soit par cession en exécution d'une promesse unilatérale de vente ;
- soit par acquisition directe ou indirecte des droits de propriété du terrain sur lequel ont
été édifiés le ou les immeubles loués (principe de l'accession) ;
- soit par transfert de plein droit de la propriété des constructions édifiées sur le terrain
appartenant audit locataire (bail à construction).
10
Dans un contrat de crédit-bail immobilier assorti d'une promesse de vente, le prix
d'acquisition de l'immeuble loué doit tenir compte, au moins pour partie, des versements échelonnés sur la durée du contrat auxquels le preneur était tenu à titre de loyer.
Le litige portait, dans le cadre de l'application du régime de faveur prévu à l'ancien
article 698 du CGI sur la justification de l'existence d'un véritable contrat de crédit-bail immobilier au profit de la société redevable. En l'occurrence celle-ci avait obtenu d'une SICOMI le
bénéfice d'un contrat de bail portant sur un immeuble. Cette même convention comportait en outre une promesse donnant au preneur la faculté d'acquérir le bien loué moyennant un prix déterminé à
compter d'une date fixée après deux années de location. Avant l'expiration de ce délai, la vente avait été conclue au prix convenu, qui, en l'espèce, ne tenait aucun compte des loyers ultérieurement
versés (Cass. com., 15 janvier 1985, n°
81-14351).
B. Régime fiscal des acquisitions immobilières réalisées en vertu d'une convention de crédit-bail
1. Droits et formalités lors de la conclusion du contrat de crédit-bail
20
Il résulte des dispositions de
l'article L. 313 10 du CoMoFi que seuls les contrats de crédit-bail immobilier qui emportent constitution d'un bail
d'une durée supérieure à douze ans sont soumis à l'obligation de publication à la conservation des hypothèques conformément aux dispositions de
l'article
28 du décret n° 55-22 du 4 janvier 1955 modifié portant réforme de la publicité foncière.
30
L'obligation de soumettre à la publicité foncière les contrats de crédit-bail immobilier dont
la durée est supérieure à douze ans s'applique à l'ensemble des usagers concernés. Le fait que le crédit-bailleur soit une commune ne saurait l'en dispenser.
40
La publication qui doit être effectuée dans les trois mois de la date de l'acte donne lieu au
paiement de la taxe de publicité foncière au taux réduit dans les conditions exposées au BOI-ENR-JOMI-10.
50
L'accomplissement de la formalité de publication du contrat de crédit-bail, lorsque celle-ci
est obligatoire, constitue la condition d'application de la mesure de tolérance administrative relative à l'assiette des droits dus lors de la levée de l'option d'achat.
2. Droits et formalités lors de la levée de l'option par le crédit preneur
a. Droit commun
60
Lorsqu'elles n'entrent pas dans le champ d'application de la TVA immobilière,les acquisitions
réalisées par le locataire des immeubles loués en vertu d’un contrat de crédit-bail sont soumises au régime de droit commun prévu aux
articles 683 du code général des impôts (CGI) et 1594 D du
CGI (BOI-ENR-DMTOI-10-20).
b. Régimes de faveur
70
Pour les contrats de crédit-bail immobilier, il est admis que les droits dus en application
des articles 683 du CGI , 1594 F quinquies du
CGI ou 1115 du CGI à raison de la levée d'option d'achat soient liquidés sur le prix de la cession, abstraction faite de la
valeur vénale du bien transmis, à condition que, s'agissant des contrats d'une durée supérieure à 12 ans, ils aient été soumis à la taxe de publicité foncière dans les conditions de
l'article 742 du CGI.
Cette règle est donc applicable lorsque le contrat de crédit-bail immobilier a été soumis à la
formalité de publicité foncière dans le délais de trois mois prévu à
l'article
33 du décret n° 55-22 du 4 janvier 1955 modifié portant réforme de la publicité foncière.
75
Il est précisé que ce régime de faveur s'applique également aux contrats conclus pour une
durée inférieure à douze ans, même s'ils n'ont pas été publiés. En effet, ces contrats ne sont pas visés à
l'article
28 du décret n° 55-22 du 4 janvier 1955, et ne sont donc pas soumis à une obligation de publication. Les droits dus en application des
articles 683 du CGI, 1594 F quinquies du CGI
ou 1115 du CGI à l'occasion de la levée d'option d'achat de contrats de crédit bail immobilier conclus pour une durée
inférieure à douze ans sont donc toujours assis sur le prix de vente, quelque soit la valeur vénale réelle des biens transmis.
80
En revanche, si le contrat de crédit-bail dont la publication était obligatoire n’a pas été
publié ou a été publié tardivement, c’est-à-dire postérieurement au délai de trois mois prévu par
l'article
33 du décret n° 55-22 du 4 janvier 1955 modifié portant réforme de la publicité foncière, l’assiette des droits de mutation à titre onéreux sera constituée par la valeur vénale du bien au jour de
l’acquisition par le preneur si elle est supérieure au prix de cession.
c. Usines ou ateliers-relais loués par des communes ou des chambres de commerce et d'industrie
90
Ce régime est notamment applicable aux contrats administratifs de location consentis par les communes
aux entreprises locataires et portant sur des usines ou ateliers relais ainsi qu'aux conventions de location de même nature consenties par les chambres de commerce et d'industrie
(RM Gambier n° 54994, AN 4 mai 1992 p. 2044).
En effet, d'une manière générale, ces contrats comportent une phase de location au terme de
laquelle le preneur peut devenir propriétaire par cession des biens loués en exécution d'une simple promesse unilatérale de vente.
Dès lors, ils ne peuvent s'analyser comme des contrats de location-vente. Les cessions
d'immeubles réalisées dans le cadre de ces conventions, qui sont conclues dans les mêmes conditions que celles résultant des contrats de crédit-bail visés par les dispositions de
l'ordonnance n° 67-837 du 28
septembre 1967 modifiée (codifiée aux articles L. 313-7 et suivants du CoMoFi), peuvent donc bénéficier du régime
fiscal qui est applicable aux acquisitions réalisées par les locataires titulaires d'un contrat de crédit-bail.
100
La subrogation conventionnelle dans le bénéfice de la levée d'option permettant à une
tierce personne de se substituer à l'entreprise utilisatrice d'usines ou d'ateliers-relais pris en location auprès de communes est sans incidence. En effet, la cession d'un contrat de crédit-bail
n'est pas de nature, à elle-seule, à priver le nouveau titulaire de la promesse d'achat du régime fiscal de faveur selon lequel les droits sont liquidés sur le prix de cession, quelle que soit la
valeur vénale du bien à cette date (RM Besnard, n° 50908, AN 20 avril 1992 p. 1902).
II. Cession-bail (lease-back)
A. Définition de la cession-bail (lease-back)
110
La convention dénommée cession-bail ou « lease back » est l'opération par laquelle une société
de crédit-bail achète à une entreprise un investissement déjà réalisé et le lui donne aussitôt à bail en vertu d'un contrat de crédit-bail.
B. Régime fiscal des acquisitions immobilières réalisées en vertu d'une convention de cession-bail (lease-back)
1. Régime de droit commun
120
Les acquisitions réalisées en vertu d'une convention de cession-bail (ou « lease back ») sont
soumises aux mêmes règles que celles régissant les opérations de crédit-bail.
2. Régime de faveur
130
Conformément aux dispositions du H de
l’article 1594 F quinquies du CGI, les acquisitions par une société de crédit-bail d’immeubles dont elle concède
immédiatement la jouissance au vendeur par un contrat de crédit-bail sont soumises à la taxe de publicité foncière ou au droit d’enregistrement au taux réduit à la condition que ces derniers fassent
l’objet d’une publication si cette formalité est obligatoire en application des dispositions de
l'article
28 du décret n° 55-22 du 4 janvier 1955 modifié portant réforme de la publicité foncière, c'est-à-dire lorsque le contrat de crédit-bail immobilier emporte constitution d'un bail d'une durée
supérieure à 12 ans.
Ainsi, lorsqu'il est justifié de la conclusion simultanée du contrat de crédit-bail au profit
du vendeur, l'acquisition de l'immeuble par la société de crédit-bail est soumise à la taxe de publicité foncière au taux réduit sous réserve que l’acte d’acquisition précise que la publication du
contrat de crédit-bail est requise simultanément si la durée du bail est supérieure à douze ans.
C. Construction édifiée sur un terrain donné à bail à la société de crédit-bail
140
Lorsque l'immeuble loué ayant été édifié sur un terrain préalablement donné à bail par
l'entreprise utilisatrice à la société de crédit-bail, la propriété dudit immeuble est transférée à l'entreprise propriétaire du terrain en vertu des droits qu'elle tient du bail qu'elle a consenti,
la taxe de publicité foncière n'est exigible qu'au taux réduit. En effet, le transfert est opéré en application du droit d'accession s'il s'agit d'un bail emphytéotique ou d'un bail ordinaire
prévoyant l'obligation pour le preneur d'édifier des constructions devant revenir au propriétaire du terrain avec ou sans indemnité.
150
S'il est réalisé en application d'un bail à construction, le transfert de propriété est
exonéré de taxe de publicité foncière conformément aux dispositions du 1 de l'article 743 du CGI.
III. Régime applicable à la finance islamique
160
Les règles applicables aux outils de la finance islamique sont traitées dans la série
Dispositions juridiques communes :
- les opérations de murabaha (BOI-DJC-FIN-10) ;
- les sukuk d'investissement (BOI-DJC-FIN-20) ;
- les opérations d'ijara (BOI-DJC-FIN-30) ;
-les opérations d'istisna (BOI-DJC-FIN-40). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTOI-10-60 | https://bofip.impots.gouv.fr/bofip/3135-PGP.html/identifiant=BOI-ENR-DMTOI-10-60-20130408 | 2013-04-08 00:00:00 | 137ee382eeb9ad1ba36769a9ee28c0870348a88fba233ba467e1ac9e58c6c06e | [
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] |
I. Land de la Sarre : toutes les villes et communes de la Sarre font partie de la zone frontalière
II. Land de Bade-Wurtemberg (BW) et de Rhénanie-Palatinat (R Pf)
Ville ou commune
Land
Arrondissement
Achern, Stat
BW
Ortenaukreis
Aitem
BW
Lörrach
Albersweiler
R Pf
Südliche WeinstraBe
Altenkirchen
R Pf
Kusel
Althombach
R Pf
Pirmasens
Annweiler
R Pf
Südliche WeinstraBe
Appenhofen
R Pf
Südliche WeinstraBe
Appenweier
BW
Ortenaukreis
Au
BW
Breisgau-Hochschwarzwald
Au ara Rhein
BW
Rastatt
Auggen
BW
Breisgau-Hochschwarzwald
Ayl
R Pf
Trier-Saarburg
Bad Bellingen
BW
Lörrach
Bad Bergzabem
R Pf
Südliche WeinstraBe
Baden-Baden, Stadt
BW
Stadtkreis Baden-Baden
Badenweiler
BW
Breisgau-Hochschwarzwald
Bad Herrenalb, Stadt
BW
Calw
Bad Säckingen, Stadt
BW
Waldshut
Bad Krozingen
BW
Breisgau-Hochschwaxzwald
Bad Wildbad, Stadt(1)
BW
Calw
Bahlingen
BW
Emmendingen
Baiersbronn(1)
BW
Freudenstadt
Baldringen
RPf
Trier-Saarburg
Ballrechien-Dottingen
BW
Breisgau-Hochschwarzwald
Bann(1)
R Pf
Kaiserslautern
Barbelroth
R Pf
Südliche WeinstraBe
Battweiler
R Pf
Pirmasens
Bechhofen
R Pf
Pirmasens
Bellheim
R Pf
Germersheim
Berg
R Pf
Gerrnersheim
Berghauplen
BW
Ortenaukreis
Biberach
BW
Ortenaukreis
Biederbach
BW
Emmendingen
Biedershausen
RPf
Pirmasens
Bietigheim
BW
Rastatt
Billigheim
R Pf
Südliche WeinstraBe
Binzen
BW
Lörrach
Birkenfeld(1)
BW
Pforzheirn
Birkenhördt
R Pf
Südliche WeinstraBe
Birkweiler
R Pf
Südliche WeinstraBe
Bischweier
BW
Rastatt
Blankenborn
RPf
Südliche Weinstraße
Bobenthal
R Pf
Pirmasens
Böchingen
R Pf
Südliche Weinstraße
Böllen
BW
Lörrach
Böllenborn-Reisdorf
R Pf
Südliche Weinstraße
Börsborn
R Pf
Kusel
Betzingen
BW
Breisgau-Hochschwarzwald
Bollschweil
BW
Breisgau-Hochschwarzwald
Bornheim
R Pf
Südliche Weinstraße
Bottenbach
R Pf
Pirmasens
Breisach am Rhein, Stadt
BW
Breisgau-Hochschwarzwald
Breitenbach
R Pf
Kusel
Bretten, Stadt(1)
BW
Karlsruhe
Bruchmûhlbach-Miesau
R Pf
Kaiserslautern
Bruchsal, Stadt(1)
BW
Karlsruhe
Bruchweiler-Bärenbach
R Pf
Pirmasens
Brücken
R Pf
Kusel
Bühl, Stadt
BW
Rastatt
Bühlertal
BW
Rastatt
Bürchau
BW
Lörrach
Buggingen
BW
Breisgau-Hochschwarzwald
Bundenthal
R Pf
Pirmasens
Burrweiler
R Pf
Südliche Weinstraße
Busenberg
R Pf
Pirmasens
Clausen
R Pf
Pirmasens
Contwig
R Pf
Pirmasens
Dahn
R Pf
Pirmasens
Darstein
R Pf
Pirmasens
Dellfeld
R Pf
Pirmasens
Denzlingen
BW
Emrnendingen
Dernbach
R Pf
Südliche Weinstraße
Dettenheim
BW
Landkreis Karlsruhe
Dierbach
R Pf
Südliche Weinstraße
Dietrichingen
R Pf
Pirmasens
Dimbach
R Pf
Pirmasens
Dittweiler
R Pf
Kusel
Dobel
BW
Calw
Dörrenbach
R Pf
Südliche Weinstraße
Donsieders
R Pf
Pirmasens
Dunzweiler
R Pf
Kusel
Durbach
BW
Ortcnaukreis
Durmersheim
BW
Rastatt
Dusenbrücken
RPf
Pirmasens
Ebringen
BW
Breisgau-Hochschwarzwald
Edenkoben
R Pf
Südliche Weinstraße
Edesheim
R Pf
Südliche Weinstraße
Efringen-Kirchen
BW
Lörrach
Eggenstein-Leopoldshafen
BW
Landkreis Karlsruh
Ehrenkirchen
BW
Breisgau-Hochschwarzwald
Eichstetten
BW
Breisgau-Hochschwarzwald
EimeLdingen
BW
Lörrach
Elbenschwand
BW
Lorrach
EJchesheim-Ilingen
BW
Rastatt
Elmstein(1)
R Pf
Bad Dürkheim
Elzach, Stadt
BW
Emmendingen
Emmendingen, Stadt
BW
Emmendingen
Endingen, Stadt
BW
Emmendingen
Eppenbrunn
R Pf
Pirmasens
Erfweiler
R Pf
Pirmasens
Erlenbach
R Pf
Pirmasens
Erlenbach b. Kandel
R Pf
Germersheim
Eschbach
R Pf
Südliche Weinstraße
Eschbach
BW
Breisgau-Hochschwarzwald
Essingen
R Pf
Südliche Weinstraße
Ettenheim, Stadt
BW
Ortenaukreis
Ettlingen, Stadt
BW
Landkreis Karlsruhe
Eußerthal
R Pf
Südliche Weinstraße
Fisch
R Pf
Trier-Saarburg
Fischbach
R Pf
Pirmasens
Fischerbach
BW
Ortenaukreis
Fischingen
BW
Lörrach
Flemlingen
R Pf
Südliche Weinstraße
Forbach
BW
Rastatt
Forchheim
BW
Emmendingen
Frankweiler
R Pf
Südliche Weinstraße
Franzenheim
R Pf
Trier-Saarburg
Freckenfeld
R Pf
Germersheim
Freiamt
BW
Emmendingen
Freiburg im Breisgau
BW
Stadtkreis Freiburg i. B.
Freimersheim(1)
R Pf
Südliche Weinstraße
Freudenburg
R Pf
Trier-Saarburg
Frieseaheim
BW
Ortenaukreis
Fröhnd
BW
Lörrach
Gaggenau, Stadt
BW
Rastatt
Geiselberg
RPf
Pirmasens
Gengenbach, Stadt
BW
Ortenaukreis
Gerhardsbrunn
R Pf
Kaiserslautem
Germersheim, Stadt
R Pf
Germersheim
Gernsbach, Stadt
BW
Rastatt
Gleisweiler
RPf
Südliche Weinstraße
Gleiszelben-Gleishorbach
RPf
Südllihe Weinstraße
Glottertal
BW
Breisgau-Hochschwarzwald
Göcklingen
R Pf
Südliche Weinstraße
Goddelsheim(1)
BW
Karlsruhe
Gossersweiler-Stein
R Pf
Südliche Weinstraße
Gottenheim
BW
Breisgau-Hochschwarzwald
Graben-Neudorf
BW
Landkreis Karlsruhe
Gräfenhausen
R Pf
Südliche Weinstraße
Gretmerarth
R Pf
Trier-Saarburg
Grenzach-Wyhlen
BW
Lörrach
Gries
R Pf
Kusel
Großbundenbach
R Pf
Pirmasens
Großfischlingen
R Pf
Südliche Weinstraße
Großsteinhausen
R Pf
Pirmasens
Gundelfingen
BW
Breisgau-Hochschwarzwald
Gutach im Breisgau
BW
Emmendingen
Häg-Ehrsberg
BW
Lörrach
Hagenbach
R Pf
Germersheim
Hainfed
R Pf
Südliche Weinstraße
Hartheim
BW
Breisgau-Hochschwarzwald
Hasel
BW
Lörrach
Haslach im Kinzigtal, Stadt
BW
Ortenaukreis
Hatzenbühl
R Pf
Germersheim
Hauenstein
R Pf
Pirmasens
Hausen im Wiesental
BW
Lörrach
Hauptstuhl(1)
R Pf
Kaiserslautern
Heddert
R Pf
Trier-Saarburg
Heitersheim, Stadt
BW
Breisgau-Hochschwarzwald
Heltersberg
R Pf
Pirmasens
Hentern
R Pf
Trier-Saarburg
Herbolzheim. Sladt
BW
Emmendingen
Hergersweiler
R Pf
Südliche Weinstraße
Hermersberg
R Pf
Pirmasens
Herrischried(1)
BW
Waldshut
Herschberg
R Pf
Pirmasens
Herxheim
R Pf
Südliche Weinstraße
Herxheimweyher
R Pf
Südliche Weimstraße
Hettenhausen
R Pf
Pirmasens
Heuchelheim-Klingen
R Pf
Südliche Weinstraße
Heuweiler
BW
Breisgau-Hochschwarzwald
Hilst
R Pf
Pirmasens
Hinterweidenthal
R Pf
Pirmasens
Hinzenburg
R Pf
Trier-Saarburg
Hirschthal
R Pf
Pirmasens
Hochstadt
R Pf
Südliche Weinstraße
Höheinöd
R Pf
Pirmasens
Höheischweiler
R Pf
Pirmasens
Höhfröschen
R Pf
Pirmasens
Hördt
R Pf
Germersheim
Hofstetten
BW
Ortenaukreis
Hohberg
BW
Ortenaukreis
Horbach
R Pf
Pirmasens
Horben
BW
Breisgau-Hochschwarzwald
Hombach
R Pf
Pirmasens
Hügelsheim
BW
Rastatt
Hütschenhausen(1)
R Pf
Kaiserslautern
Iffezheim
BW
Rastatt
Igel
R Pf
Trier-Saarburg
Ihringen
BW
Breisgau-Hochschwarzwald
Ilbesheim
R Pf
Südliche Weinstraße
Impflingen
R Pf
Südliche Weinstraße
Ingenheim
R Pf
Südliche Weinstraße
Insheim
R Pf
Südliche Weinstraße
Inzlingen
BW
Lörrach
Irsch
R Pf
Trier-Saarburg
Jockgrim
R Pf
Germersheim
Kaeiapfehlsbach(1)
BW
Pforzheim
Käshofen
R Pf
Pirmasens
Kaiserslautern, Stadt(1)
R Pf
Stadtkreis Kaiserslautern
Kandel
R Pf
Germersheim
Kandern, Stadt
BW
Lörrach
Kanzem
R Pf
Trier-Saarburg
Kapellen-Drusweiler
R Pf
Südliche WeinstraBe
Kappel-Grafenhausen
BW
Ortenaukreis
Kappelrodeck
BW
Ortenaukreis
Kapsweyer
R Pf
Südliche Weinstraße
Karlsbad
BW
Landkreis Karlsruhe
Karlsdorf-Neuthard(1)
BW
Karlsruhe
Karlsruhe, Stadt
BW
Stadtkreis Karlsruhe
Kasiel-Stadt
RPf
Trier-Saarburg
Kehl, Stadt
BW
Ortenaukreis
Kell
R Pf
Trier-Saarburg
Keltern
BW
Enzkreis
Kenzingen, Stadt
BW
Emmendingen
Kindsbach(1)
R Pf
Kaiserslautern
Kippenbeim
BW
Ortenaukreis
Kirchzarten
BW
Breisgau—Hochschwarzwald
Kirf
R Pf
Trier-Saarburg
Kirrweiler(1)
R Pf
Südliche Weinstraße
Kleinbundenbach
R Pf
Pirmasens
Kleinfischlingen
R Pf
Südliche WeinstraBe
Kleinsteinhausen
R Pf
Pirmasens
Kimgenmünster
R Pf
Südliche Weinstraße
Knittelsheim
R Pf
Gerroersheim
Knöringen
R Pf
Südliche Weinstraße
Knopp-Labach
R Pf
Pirmasens
Königsbach-Stein(1)
BW
Pforzheim
Konz
R Pf
Trier-Saarburg
Krähenberg
R Pf
Pirmasens
Krickenbach(1)
R Pf
Kaiserslautern
Kröppen
R Pf
Pirmasens
Kuhardt
R Pf
Germersheim
Kuppenheim, Stadt
BW
Rastatt
Lahr/Schwarzwald, Stadt
BW
Ortenaukreis
Lambsborn
R Pf
Kaiserslautern
Lampaden
R Pf
Trier-Saarburg
Landau
R Pf
Stadtkreis Landau
Landstuhl(1)
R Pf
Kaiserslautern
Langsur
R Pf
Trier-Saarburg
Langwieden(1)
R Pf
Kaiserslautem
Lauf
BW
Ortenaukreis
Lautenbach
BW
Ortenaukreis
Laulerschwan
R Pf
Pirmasens
Leimen
R Pf
Pirmasens
Leimersheim
R Pf
Germersheim
Leinsweiler
R Pf
Südliche WeinstraBe
Lemberg
R Pf
Pirmasens
Lichtenau, Stadt
BW
Rastatt
Linden(1)
R Pf
Kaiserslautern
Lingenfeld(1)
R Pf
Germersheim
Linkenheim-Hochstetten
BW
Landkreis Karlsruhe
Lörrach, Stadt
BW
Lörrach
Loffenau
BW
Rastatt
Lucrwigswirücel
R Pf
Pirmasens
Lug
R Pf
Pirmasens
Lustadt
R Pf
Germersheim
Mahlberg, Stadt
BW
Ortenaukreis
Maikarnmer
R Pf
Südliche Weinstraße
Malsburg-MarzeU
BW
Lörrach
Maisch
BW
Landkreis Karlsruhe
Mallerdingen
BW
Emmendingen
Mandern
R Pf
Trier-Saarburg
Mannebach
R Pf
Trier-Saarburg
March
BW
Breisgau-Hochschwarzwald
Martinshöhe
R Pf
Kaiserslautern
Marxzell
BW
Landkreis Karlsruhe
Maßweiler
R Pf
Pirmasens
Maulburg
BW
Lörrach
Mauschbach
R Pf
Pirmasens
Meißenheim
BW
Ortenaukreis
Merdingen
BW
Breisgau-Hochschwarzwald
Merzalben
R Pf
Pirmasens
Merzhausen
BW
Breisgau-Hochschwarzwald
Merzkirchen
R Pf
Trier-Saarburg
Minfeld
R Pf
Germersheim
Minelbrunn(1)
R Pf
Kaiserslautern
Mörzheim
R Pf
Südliche Weinstraße
Mühlenbach
BW
Ortenaukreis
Mühlhofen
R Pf
Südliche WeinstraBe
Müllhein, Stadt
BW
Breisgau-Hochschwarzwald
Münchweiler
R Pf
Südliche WeinstraBe
Münchwetler/Rodalb
R Pf
Pirmasens
Müttstertal/Schwarzwald
BW
Breisgau-Hochschwarzwald
Muggensturm
BW
Rastatt
Nanzdietschweiler
R Pf
Kusel
Neuburg
R Pf
Germersheim
Neuenburg am Rhein, Stadl
BW
Breisgau-Hochschwarzwald
Neuenbürg, Stadt(1)
BW
Pforzheim
Neuenweg
BW
Lörrach
Neupotz
R Pf
Germersheim
Neuried
BW
Ortenaukreis
Neustadt a. d. W., Stadt(1)
R Pf
Stadtkreis Neustadt a. d. W.
Niederhorbach
R Pf
Südliche WeinstraBe
Niedermohr(1)
R Pf
Kaiserslautern
Niederotterbach
R Pf
Südliche Weinstraße
Niederschlettenbach
R Pf
Pirmasens
Nittel
R Pf
Trier-Saarburg
Nordrach
BW
Ortenaukreis
Nothweiler
R Pf
Pirmasens
Nunschweiler
R Pf
Pirmasens
Oberarnbach(1)
R Pf
Kaiserslautern
Oberbillig
R Pf
Trier-Saarburg
Oberharmersbach
BW
Ortenaukreis
Ober hausen
R Pf
Südliche WeinstraBe
Oberkirch. Stadl
BW
Ortenaukreis
Obernheim-Kirchenarnbach
R Pf
Pirmasens
Oberotterbach
R Pf
Südliche WeinstraBe
Oberried
BW
Breisgau-Hochschwarzwald
Oberschlettenbach
R Pf
Südliche WeinstraBe
Obersehr
R Pf
Trier-Saarburg
Obersimten
R Pf
Pirmasens
Ockfen
R Pf
Trier-Saarburg
Ötigheim
BW
Rastatt
Offenbach
R Pf
Südliche Weinstraße
Offenburg, Stadt
BW
Ortenaukreis
Ohlsbach
BW
Ortenaukreis
Ohmbach
R Pf
Kusel
Ollmuth
R Pf
Trier-Saarburg
Onsdorf
R Pf
Trier-Saarburg
Oppenau, Stadt
BW
Ortenaukreis
Ortenberg
BW
Ortenaukreis
Ottenhöfen im Schwarzwald
BW
Ortenaukreis
Ottersheim
R Pf
Germersheim
Ottersweier
BW
Rastatt
Palzem
R Pf
Trier-Saarburg
Paschel
R Pf
Trier-Saarburg
Pellingen
R Pf
Trier-Saarburg
Petersbächel
R Pf
Pirmasens
Petersberg
R Pf
Pirmasens
Pfaffenweiler
BW
Breisgau-Hochschwarzwald
Philippsburg, Stadt(1)
BW
Karlsruhe
Pfinztal
BW
Landkreis Karlsruhe
Pirmasens, Stadt
R Pf
Stadtkreis Pirmasens
Pleisweiler-Oberhofen
R Pf
Südliche Weinstraße
Pluwig
R Pf
Trier-Saarburg
Queichhambach
R Pf
Südliche Weinstraße
Queidersbach(1)
R Pf
Kaiserslautern
Raich
BW
Lörrach
Ramberg
R Pf
Südliche Weinstraße
Ramstein-Miesenbach(1)
R Pf
Kaiserslautern
Ranschbach
R Pf
Südliche Weinstraße
Rastatt, Stadt
BW
Rastatt
Reifenberg
R Pf
Pirmasens
Remchingen
BW
Enzkreis
Renchen, Stadt
BW
Ortenaukreis
Reute
BW
Emmendingen
Rheinau, Stadt
BW
Ortenaukreis
Rheinfejden (Baden), Stadt
BW
Lörrach
Rheinhausen
BW
Emmendingen
Rheinmünster
BW
Rastatt
Rheinstetten
BW
Landkreis Karlsruhe
Rheinzabern
R Pf
Germersheim
Rhodt
R Pf
Südliche Weinstraße
Riedelberg
R Pf
Pirmasens
Riegel
BW
Emmendingen
Rieschweiler-Mühlbach
R Pf
Pirmasens
Ringsheim
BW
Ortenaukreis
Rinnthal
R Pf
Südliche Weinstraße
Rodalben (mit Ortst, Neuhof)
R Pf
Pirmasens
Rohrbach
R Pf
Südliche Weinstraße
Roschbach
R Pf
Südliche Weinstraße
Rülzheim
R Pf
Germersheim
Rümmingen
BW
Lörrach
Rumbach
R Pf
Pirmasens
Ruppertsweiler
R Pf
Pirmasens
Rust
BW
Ortenaukreis
Saalstadt
R Pf
Pirmasens
Saarburg
R Pf
Trier-Saarburg
Sallneck
BW
Lörrach
St Martin
R Pf
Südliche WeinstraBe
Sasbach
BW
Emmendingen
Sasbach
BW
Ortenaukreis
Sasbachwalden
BW
Ortenaukreis
Schailbach
BW
Lörrach
Schallstadt
BW
Breisgau-Hochschwarzwald
Schauerberg
R Pf
Pirmasens
Scheibenhardt
R Pf
Germersheim
Schillingen
R Pf
Trier-Saarburg
Schindhard
R Pf
Pirmasens
Schlierigen
BW
Lörrach
Schmalenberg
R Pf
Pirmasens
Schmitshausen
R Pf
Pirmasens
Schoden
R Pf
Trier-Saarburg
Schömerich
R Pf
Trier-Saarburg
Schönau im Schwarzwald, Stadt
BW
Lörrach
Schönau (mit Ortsteil Gebüg)
R Pf
Pirmasens
Schöndorf
R Pf
Trier-Saarburg
Schönenberg
BW
Lörrach
Schönenberg-Kübelberg
R Pf
Kusel
Schopfheim, Stadt
BW
Lörrach
Schopp(1)
R Pf
Kaiserslautern
Schuttertal
BW
Ortenaukreis
Schutterwald
BW
Ortenaukreis
Schwanau
BW
Ortenaukreis
Schwanheim
R Pf
Pirmasens
Schweigen-Rechtenbach
R Pf
Südliche WeinstraBe
Schweighofen
R Pf
Südliche WeinstraBe
Schwebe
R Pf
Pirmasens
Schwörstadt
BW
Lörrach
Seebach
BW
Ortenaukreis
Seelbach
BW
Ortenaukreis
Serrig
R Pf
Trier-Saarburg
Sexau
BW
Emmendingen
Siebeldingen
R Pf
Südliche Weinstraße
Silz
R Pf
Südliche WeinstraBe
Sinzheim
BW
Rastatt
Sölden
BW
Breisgau-Hochschwarzwald
Spirkelbach
R Pf
Pirmasens
Staufen im Breisgau, Stadt
BW
Breisgau-Hochschwarzwald
Stegen
BW
Breisgau-Hochschwarzwald
Steinach
BW
Ortenaukreis
Steinalben
R Pf
Pirmasens
Steinbach
R Pf
Kusel
Steinen
BW
Lörrach
Steimfeld
R Pf
Südliche Weinstraße
Steinmauern
BW
Rastatt
Steinweiler
R Pf
Germersheim
Steinwenden(1)
R Pf
Kaiserslautern
Stelzenberg(1)
R Pf
Kaiserslautern
Straubenhardt
BW
Enzkreis
Stutensee
BW
Landkreis Karlsruhe
Sulzburg, Stadt
BW
Breisgau-Hochschwarzwald
Taben-Rodt
R Pf
Trier-Saarburg
Tawern
R Pf
Trier-Saarburg
Tegernau
BW
Lörrach
Temmels
R Pf
Trier-Saarburg
Teningen
BW
Emmendingen
Thaleischweiler-Fröschen
R Pf
Pirmasens
Todtnau, Stadt
BW
Lörrach
Trassem
R Pf
Trier-Saarburg
Trippstadt(1)
R Pf
Kaiserslautern
Trulben
R Pf
Pirmasens
Tunau
BW
Lörrach
Umkirch
BW
Breisgau-Hochschwarzwald
Utzenfeld
BW
Lörrach
Venningen
R Pf
Südliche Weinstraße
Vierherrenborn
R Pf
Trier-Saarburg
Vinningen
R Pf
Pirmasens
Völkersweiler
R Pf
Südliche Weinstraße
Vörstetten
BW
Emmendingen
Vogtsburg i. Kaiserstuhl, Stadt
BW
Breisgau-Hochschwarzwald
Vollmersweiler
R Pf
Germersheim
Vorderweidenthal
R Pf
Südliche Weinstraße
Waldbronn
BW
Landkreis Karlsruhe
Waldfischbach-Burgalben
R Pf
Pirmasens
Waldhambach
R Pf
Südliche Weinstraße
Waldkirch, Stadt
BW
Emmendingen
Waldramohr
R Pf
Kusel
Waldrohrbach
R Pf
Südliche Weinstraße
Waldweiler
R Pf
Trier-Saarburg
Wallhalben
R Pf
Pirmasens
Walshausen
R Pf
Pirmasens
Walsheim
R Pf
Südliche Weinstraße
Walzbachtal
BW
Landkreis Karlsruhe
Wasserliesch
R Pf
Trier-Saarburg
Wawern
R Pf
Trier-Saarburg
Wehr, Stadt
BW
Waldshut
Weil am Rhein, Stadt
BW
Lörrach
Weingarten (Baden)
BW
Landkreis Karlsruhe
Weisenbach
BW
Rastatt
Weisweil
BW
Emmendingen
Wellen
R Pf
Trier-Saarburg
Wembach
BW
Lörrach
Wernersberg
R Pf
Südliche Weinstraße
Weselberg
R Pf
Pirmasens
Westheim(1)
R Pf
Germersheim
Weyher
R Pf
Südliche Weinstraße
Wieden
BW
Lörrach
Wies
BW
Lörrach
Wiesbach
R Pf
Pirmasens
Wieslet
BW
Lörrach
Wilgartswiesen
R Pf
Pirmasens
Willstãtt
BW
Ortenaukreis
Wiltingen
R Pf
Trier-Saarburg
Wincheringen
R Pf
Trier-Saarburg
Winden
R Pf
Germersheim
Winden im Elztal
BW
Emmendingen
Winterbach
R Pf
Pirmasens
Wittlingen
BW
Lörrach
Wittnau
BW
Breisgau-Hochschwarzwald
Wörth
R Pf
Germersheim
(1) Communes ajoutées, dans cette liste, en 1996. | Bulletin officiel des finances publiques - impôts | BOI-ANNX-000337 | https://bofip.impots.gouv.fr/bofip/3094-PGP.html/identifiant=BOI-ANNX-000337-20150812 | 2015-08-12 00:00:00 | cfd61e2ac46b0ffa1ff596b2a37a2e75d8c72c6c78fd763013d397987ca3100b | [
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