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Série / Division :
DJC -SECR
Texte :
L'article
36 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre le fraude a créé l'article L. 142 A du Livre
des procédures fiscales qui délie les agents de l'administration fiscale du secret professionnel à l'égard du procureur de la République.
Ces nouvelles dispositions sont entrées en vigueur le 25 octobre 2018.
Actualité liée :
X
Document lié :
BOI-DJC-SECR-10-20-50 : DCJ - Secret fiscal - Dérogations prévues au profit des autorités
judiciaires et des juridictions
Signataire du document lié :
Maïté Gabet, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2019-00121 | https://bofip.impots.gouv.fr/bofip/11695-PGP.html/identifiant=ACTU-2019-00121 | 2019-05-31 00:00:00 | 9f8e3329e2378a2e4d6f6c8f862c55e1449334c423c1bcbc406a4ad28b397c7c | [
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] |
Série / Divisions :
TVA - CHAMP ; TVA - LIQ
Texte :
L'organisation de paris à cote doit être regardée comme une activité soumise à la TVA en application des
dispositions du 2° de l’article 261 E du code général des impôts (CGI).
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-30-10-10 : TVA - Champ d'application et territorialité - Opérations exonérées en régime intérieur - Exonérations tendant à éviter une double imposition
BOI-TVA-LIQ-20-20 : TVA - Liquidation - Taux - Prestations de services imposables au taux
normal
BOI-RES-000033 : RESCRIT -TVA - Assujettissement et base d’imposition des paris à cote
fixe
Signataire des documents liés :
Bruno Mauchauffée, Adjoint du Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00059 | https://bofip.impots.gouv.fr/bofip/11706-PGP.html/identifiant=ACTU-2019-00059 | 2019-03-13 00:00:00 | ae1193d925a3cbc214f7a344fd9435024dcbd519937f17eb4b9e2beb40d96e28 | [
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] |
Série / division :
ENR - DMTG
Texte :
Par un
arrêt du 9 février 2012 n° 11-12109, la
Cour de cassation considère que par suite du gage du contrat d’assurance vie, en garantie d’un prêt bancaire, et pendant la durée de suspension de la désignation des bénéficiaires, le capital ou la
rente garantis font partie du patrimoine de la succession du contractant en application de l’article L 132-11 du code des
assurances.
Actualité liée :
X
Documents liés :
BOI-ENR-DMTG-10-10-10-20 : ENR - Mutations à titre gratuit -
Successions - Champ d'application des droits de mutation par décès - Cas dans lesquels les droits de mutation par décès ne sont pas dus.
BOI-ENR-DMTG-10-10-20-20 : ENR - Mutations à titre gratuit –
Successions – Champ d'application des droits de mutation par décès - Biens à déclarer - Cas particuliers des contrats d'assurance.
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00058 | https://bofip.impots.gouv.fr/bofip/7935-PGP.html/identifiant=ACTU-2012-00058 | 2012-12-20 00:00:00 | fdb0ed523714e056a4dfb5151df7c83d661034ff53b18ced4f0d0600173193e9 | [
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] |
Séries / divisions :
SJ-AGR, LETTRE
Texte :
La
Loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 a
modifié les conditions d’obtention de l’agrément permettant le transfert des déficits et des intérêts différés non encore déduits par la société absorbée ou apporteuse en application de
l'article
212 du CGI en cas de fusions et opérations assimilées bénéficiant du régime spécial des fusions prévu à l'article 210 A du CGI.
Ainsi, pour bénéficier de l'agrément délivré dans les conditions de
l'article
1649 nonies du CGI, la loi dispose notamment que l'activité à l'origine des déficits ou des intérêts dont le transfert est demandé :
- ne doit pas avoir fait l'objet par la société absorbée ou apporteuse, pendant la période au
titre de laquelle ces déficits et ces intérêts ont été constatés, de changement significatif, notamment en termes de clientèle, d'emploi, de moyens d'exploitation effectivement mis en œuvre, de nature
et de volume d'activité ;
- doit être poursuivie par la ou les sociétés absorbantes ou bénéficiaires des apports
pendant un délai minimal de trois ans, sans faire l'objet, pendant cette période, de changement significatif, notamment en termes de clientèle, d'emploi, de moyens d'exploitation effectivement mis en
œuvre, de nature et de volume d'activité.
En outre, sont exclus les déficits et intérêts susceptibles d'être transférés qui
proviennent de la gestion d'un patrimoine mobilier par des sociétés dont l'actif est principalement composé de participations financières dans d'autres sociétés ou groupements assimilés et de la
gestion d'un patrimoine immobilier.
Enfin, les conditions de délivrance de l'agrément prévu lorsque l'opération de restructuration
intervient dans un groupe intégré sont également aménagées. En particulier, les conditions d'exercice et de poursuite de l'activité concernent également l'ensemble des filiales ayant contribué au
déficit d'ensemble objet de la demande de transfert et membres du groupe fiscal dont la société absorbante ou bénéficiaire des apports est la mère.
Ces mesures s'appliquent aux exercices clos à compter du 4 juillet 2012.
Les modèles de demande à remplir en vue de l’obtention de l’agrément concernant le transfert des
déficits reportables et des intérêts différés non déduits sont adaptés en conséquence. Ils intègrent notamment les informations à fournir pour apprécier les conditions d'exercice, de poursuite ou de
changement d'activité.
Actualité liée :
x
Documents liés :
BOI-SJ-AGR-20-30 : SJ - Mesures fiscales soumises à agrément
préalable - La rénovation de la structure des sociétés - Agrément concernant le transfert des déficits reportables et le transfert des intérêts différés non-déduits en cas de fusion et d'opérations
assimilées placées sous le régime spécial des fusions
BOI-SJ-AGR-20-30-10 : SJ- Mesures fiscales soumises à
agrément préalable - La rénovation de la structure des sociétés - Agrément concernant le transfert des déficits reportables et le transfert des intérêts différés non-déduits en cas de fusion et
d'opérations assimilées placées sous le régime spécial des fusions - Transfert des déficits en cas de fusion et opérations assimilées placées sous le régime spécial des fusions
BOI-SJ-AGR-20-30-10-10 : SJ- Mesures fiscales soumises à
agrément préalable - La rénovation de la structure des sociétés - Agrément concernant le transfert des déficits reportables et le transfert des intérêts différés non-déduits en cas de fusion et
d'opérations assimilées placées sous le régime spécial des fusions - Transfert des déficits en cas de fusion et opérations assimilées placées sous le régime spécial des fusions - Transfert à la
société absorbante ou bénéficiaire des déficits propres de la société absorbée ou apporteuse (CGI, art. 209, II)
BOI-SJ-AGR-20-30-10-20 : SJ- Mesures fiscales soumises à
agrément préalable - La rénovation de la structure des sociétés - Agrément concernant le transfert des déficits reportables et le transfert des intérêts différés non-déduits en cas de fusion et
d'opérations assimilées placées sous le régime spécial des fusions - Transfert des déficits en cas de fusion et opérations assimilées placées sous le régime spécial des fusions - Transfert du déficit
d'ensemble en cas de restructuration d'un groupe fiscal au sens des articles 223 A et 223-I et suivants du CGI
BOI-SJ-AGR-20-30-20 : SJ- Mesures fiscales soumises à agrément
préalable - La rénovation de la structure des sociétés - Agrément concernant le transfert des déficits reportables et le transfert des intérêts différés non-déduits en cas de fusion et d'opérations
assimilées placées sous le régime spécial des fusions - Sort des intérêts différés en application de l'article 212 du CGI en cas d'opérations de restructurations
BOI-LETTRE-000119 : Modèle de demande à remplir en vue de
l’obtention de l’agrément concernant le transfert des déficits reportables et des intérêts différés non déduits en cas de fusion ou opérations assimilées placées sous le régime spécial des fusions -
(II de l'article 209 du CGI)
BOI-LETTRE-000200 : Modèle de demande à remplir en vue de
l’obtention de l’agrément concernant le transfert des déficits d'ensemble reportables et des intérêts différés d'ensemble non déduits en cas de fusion ou opérations assimilées placées sous le régime
spécial des fusions - (6 du I de l'article 223 du CGI)
Signataire des commentaires liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2012-00038 | https://bofip.impots.gouv.fr/bofip/8031-PGP.html/identifiant=ACTU-2012-00038 | 2012-11-27 00:00:00 | acf3fa0c202dfcb63ca77efa403716176de4d3f58ffcc1913ce645179e5563c0 | [
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] |
Série / Division :
IF - CFE
Texte :
La déclaration n° 1447-C-SD (CERFA 14187) à souscrire en cas de création ou de reprise d'établissement en
2012 pour déclarer les éléments d'imposition à la cotisation foncière des entreprises au titre de 2013 est disponible sur le site
www.impots.gouv.fr à la rubrique "recherche de
formulaire".
Le cahier des charges de la déclaration n° 1447-C-K à destination des éditeurs de logiciels est également
mis à jour du nouveau millésime.
Actualité liée :
X
Document lié :
BOI-IF-CFE-30-20 : IF - Cotisation foncière des entreprises - Obligations déclaratives -
Déclaration de création ou de changement d'exploitant
Signataire du commentaire lié :
Jean-Luc Barçon-Maurin, Sous-directeur des professionnels et de l'action en recouvrement | Bulletin officiel des finances publiques - impôts | ACTU-2012-00057 | https://bofip.impots.gouv.fr/bofip/8306-PGP.html/identifiant=ACTU-2012-00057 | 2012-12-13 00:00:00 | a7204bd59ed22f132ce67c207441b708bb8da18766e2404450fb4830ba7b923b | [
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] |
Série / Division :
INT-CVB
Texte :
La tolérance administrative relative à la résidence fiscale des personnes domiciliées en Suisse
imposées au forfait dans cet Etat est rapportée à compter du 12 septembre 2012.
Ce régime demeure néanmoins applicable au titre des années antérieures à 2013.
Actualité liée :
X
Documents liés :
BOI-INT-CVB-CHE-10-10 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune - Champ d'application de la convention
BOI-INT-CVB-CHE-10-20-10 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune - Règles d'imposition des différentes catégories de revenus - Revenus fonciers et bénéfices agricoles
BOI-INT-CVB-CHE-10-20-20 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune – Règles d'imposition des différentes catégories de revenus - Bénéfices industriels et commerciaux
BOI-INT-CVB-CHE-10-20-50 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune – Règles d'imposition des différentes catégories de revenus - Revenus non commerciaux et bénéfices des professions non
commerciales
BOI-INT-CVB-CHE-10-20-60 : INT - Convention fiscale entre
la France et la Suisse en matière d'impôts sur le revenu et la fortune - Règles d'imposition des différentes catégories de revenus - Traitements, salaires, pensions et rentes
BOI-INT-CVB-CHE-10-20-70 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune - Règles d'imposition des différentes catégories de revenus - Gains en capital et revenus non spécialement visés
BOI-INT-CVB-CHE-10-40 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune - Modalités pour éviter les doubles impositions
BOI-INT-CVB-CHE-10-50 : INT - Convention fiscale entre la
France et la Suisse en matière d'impôts sur le revenu et sur la fortune - Dispositions diverses
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2012-00064 | https://bofip.impots.gouv.fr/bofip/8364-PGP.html/identifiant=ACTU-2012-00064 | 2012-12-26 00:00:00 | 67fb68b725ba23b9b4a032a6d94348030bf32dac2ff4c8c52676de390036bdd1 | [
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] |
Séries(s)/ Divisions(s) :
ENR-DMTG
IS-GPE
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la
doctrine administrative telle qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualités liées :
X
Documents modifiés :
- BOI-ENR-DMTG-20-20-20 : ENR - Mutations à titre onéreux - Donations - Exonérations
- BOI-IS-GPE-10-20-10 : IS - Régime fiscal des groupes de sociétés - Formation du groupe - Conditions tenant à la détention
du capital des sociétés du groupe - Conditions tenant à la société mère et à la détention des filiales
- BOI-IS-GPE-20-10 : IS - Régime fiscal des groupes de sociétés - Détermination du résultat d'ensemble et de la plus ou
moins-value d'ensemble - Détermination des résultats propres
- BOI-IS-GPE-50-20-20-10 : IS - Régime fiscal des groupes de société - Opérations de restructuration de groupe -
Acquisition de 95 % du capital de la mère - Dépassement persistant du taux de détention - Cessation de l'ancien groupe et possibilité de création d'un nouveau groupe | Bulletin officiel des finances publiques - impôts | ACTU-2012-00012 | https://bofip.impots.gouv.fr/bofip/7946-PGP.html/identifiant=ACTU-2012-00012 | 2012-10-15 00:00:00 | 6203d7c7e9337f4f8d69f26e2019df19c0b9dc9b636af5b3d9d91feb8abc13dc | [
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] |
Séries(s)/ Divisions(s) :
TVA-CHAMP, TVA-DED, IF-TFB, RPPM-RCM, IR-RICI, ANNX
Texte :
Des documents du Bulletin officiel des finances publiques sont modifiés afin de rétablir la doctrine administrative telle
qu'elle était avant l'ouverture au public du site. Les documents concernés sont recensés ci-après.
Actualités liées :
X
Documents modifiés :
- BOI-TVA-CHAMP-10-10-50-10 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature
- Opérations portant sur les fonds de commerce
- BOI-TVA-DED-60-20-10 : TVA - Droits à déduction - Remise en cause de la déduction : Régularisations - Régularisations
globales se traduisant par le reversement d'une fraction de la taxe initialement déduite ou la déduction complémentaire - Événements rendant exigible une régularisation de la taxe initialement déduite
- BOI-IF-TFB-10-50-10-20 : IF - Taxe foncière sur les propriétés bâties – Exonérations des propriétés publiques -
Affectation à un service public ou d'utilité générale
- BOI-RPPM-RCM-30-30-10-50 : RPPM – Revenus et profits du patrimoine mobilier, gains et profits assimilés – Modalités
particulières d'imposition – Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents – Retenue à la source applicable aux produits distribués par des sociétés françaises à
des personnes dont le domicile ou le siège est situé hors de France – Incidence des conventions internationales sur les conditions d'exigibilité
- BOI-IR-RICI-250-10 et 250-10-20-10 : IR - Réductions d'impôt accordées au titre des dons faits par les particuliers
et Conditions d'application - Versements effectués au profit d'œuvres ou organismes d'intérêt général
- BOI-ANNX-000215 : TVA - Liste des compagnies aériennes françaises bénéficiant de l'exonération prévue au 4° du II de
l'article 262 du CGI (à compter du 21 décembre 2011)
- BOI-ANNX-000216 : TVA - Liste des compagnies aériennes étrangères ne bénéficiant pas de l'exonération prévue au 4° du
II de l'article 262 du CGI (à compter du 21 décembre 2011) | Bulletin officiel des finances publiques - impôts | ACTU-2012-00007 | https://bofip.impots.gouv.fr/bofip/7858-PGP.html/identifiant=ACTU-2012-00007 | 2012-10-01 00:00:00 | f3cfee3a380b44d7205633d81375cb39a22ab3c3deee330bc8df66f2d921e79f | [
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] |
Séries / divisions :
TVA-CHAMP, TVA-IMM, ENR-DG, ENR-DMTOI, CF-IOR
Texte :
Le
1 du F du I de
l’article 64 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012 a abrogé le
a
du 2° du 3 du I de l’article 257 du CGI, qui prévoyait la soumission à la taxe sur la valeur ajoutée (TVA) des livraisons d’immeubles achevés depuis moins de cinq ans réalisées, hors d’une
activité économique, par toute personne, dès lors assujettie à la TVA à ce titre, lorsque le cédant avait au préalable acquis l’immeuble cédé comme immeuble à construire.
Toutefois, pour ne pas remettre en cause l'équilibre économique des opérations en
cours à la date d'entrée en vigueur de cette loi, des mesures transitoires sont prévues. Il est admis que les cessions qui interviennent postérieurement au 31 décembre 2012 mais qui avaient
fait l'objet d'une promesse de vente avant cette date demeurent soumises à la TVA et, corrélativement, aux droits de mutation au taux prévu à
l'article 1594 F quinquies du CGI.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-10-20-40 : TVA - Champ d'application et
territorialité - Opérations imposables par disposition expresse de la loi - Autres opérations
BOI-TVA-IMM-10-10-20 : TVA - Opérations concourant à la
production ou à la livraison d'immeubles - Règles générales applicables aux opérations immobilières - Champ d'application - Opérations imposées par assimilation aux livraisons d'immeubles
BOI-TVA-IMM-10-20-10 : TVA - Opérations concourant à la
production ou à la livraison d'immeubles - Règles générales applicables aux opérations immobilières - Modalités de taxation - Base d'imposition
BOI-TVA-IMM-10-20-30 : TVA - Opérations concourant à la
production ou à la livraison d'immeubles - Règles générales applicables aux opérations immobilières - Modalités de taxation - Redevable de la taxe, obligations des redevables et liquidation de la taxe
BOI-TVA-IMM-10-30 : TVA - Opérations concourant à la
production ou à la livraison d'immeubles - Règles générales applicables aux opérations immobilières - Droits à déduction
BOI-ENR-DG-40-20-10 : ENR – Dispositions générales –
Exécution de la formalité – le rôle fiscal du conservateur
BOI-ENR-DG-40-20-20-10 : ENR – Dispositions générales –
Exécution de la formalité fusionnée – Forme et nature des documents a déposer
BOI-ENR-DMTOI-10-40 : ENR - Mutations de propriété à titre
onéreux d'immeubles - Mutations autres que les échanges - Opérations concourant à la production ou à la livraison d'immeubles
BOI-ENR-DMTOI-10-50 : ENR - Mutations de propriété à titre
onéreux d'immeubles - Mutations autres que les échanges - Régime spécial des achats destinés à la revente
BOI-CF-IOR-50-10 : CF - Procédures de rectification et
d'imposition d'office - Mise en oeuvre des procédures de taxation ou d'évaluation d'office en cas de défaut ou dépôt tardif de déclaration
Signataire des commentaires liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00016 | https://bofip.impots.gouv.fr/bofip/8410-PGP.html/identifiant=ACTU-2013-00016 | 2013-01-23 00:00:00 | 11f95636e9062bb1c588e93989a30b4bff7ef2365cc09832ecec7c583138d073 | [
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] |
Série / Division :
BA - CHAMP
Texte :
La situation fiscale des entraîneurs de chevaux de course est précisée par le rescrit n° 2013/01, publié ce jour dans le
document lié.
L'activité d'entraînement de chevaux de course relève de plein droit de la catégorie des bénéfices agricoles.
Pour le bénéfice de ce régime, cette activité n'est pas subordonnée à la détention d'une licence ou d'une autorisation
d'entraîner.
Cette activité peut être exercée directement par le titulaire des bénéfices agricoles ou par un salarié de l'exploitation.
Actualité liée :
X
Document lié :
BOI -BA-CHAMP-10-20 : BA - Champ d'application - Revenus imposables - Activités
équestres
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00140 | https://bofip.impots.gouv.fr/bofip/8415-PGP.html/identifiant=ACTU-2013-00140 | 2013-06-04 00:00:00 | 96549211d84aa2ccda67b368bc09f9724b5d82c5077bd9aa7ec45797e58bc631 | [
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Série / division :
IR - LIQ
Texte :
Les documents liés ci-dessous sont modifiés pour tenir compte de
l'article
4 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 qui abaisse le montant maximal de l'avantage en impôt procuré pour chaque demi-part accordée pour charges de famille de 2 336
euros à 2 000 euros.
En revanche, le montant du plafond pour chaque demi-part accordée en application de dispositions
particulières liées à la situation du contribuable (anciens combattants, invalides) est inchangé.
Le plafond lié au maintien du quotient conjugal pour les personnes veuves ayant des personnes à
charge et les plafonds spécifiques prévus dans certaines situations (parents célibataires ou divorcés vivant seuls; personnes célibataires, veuves ou divorcées qui vivent effectivement seules et n'ont
plus de personnes à charge de famille) restent également inchangés.
Ces dispositions s'appliquent à compter de l'imposition des revenus de l'année
2012.
Enfin, il est précisé que les enfants pour lesquels un acte d'enfant sans vie a été établi sont
pris en compte pour l'appréciation des charges de famille pour le calcul de l'impôt sur les revenus de l'année du décès.
Actualité liée :
X
Documents 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 - Personne à charge - Personnes titulaires de la carte d'invalidité vivant sous le toit du contribuable
BOI-IR-LIQ-10-10-20 : IR - Liquidation - Détermination du
quotient familial - Date à retenir pour l'appréciation de la situation et des charges de famille
BOI-IR-LIQ-20-20-20 : IR - Liquidation - Corrections
affectant le montant de l'impôt brut - Plafonnement des effets du quotient familial
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00149 | https://bofip.impots.gouv.fr/bofip/8584-PGP.html/identifiant=ACTU-2013-00149 | 2013-06-13 00:00:00 | a98c582637d79df42c4dbcd2d0a5b997b859306eeca5dd3871092a59f0163b6a | [
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] |
Série / division :
RSA - PENS
Texte :
Le Conseil constitutionnel, dans sa
décision
n° 2012-662 du 29 décembre 2012 relative à la loi de finances pour 2013, a déclaré contraires à la constitution les dispositions de
l’article L. 137-11-1 du code de la sécurité sociale (CSS) instituant le taux marginal supérieur de 21 % de la
contribution sociale spécifique sur les rentes servies dans le cadre de régimes de retraite supplémentaires à prestations définies, dites retraites chapeaux.
Les rentes versées à compter du 1er janvier 2013 sont donc soumises à cette
contribution au taux marginal maximal de 14 %.
Par ailleurs, les seuils d'imposition à la contribution sociale visée à l'article L. 137-11-1 du CSS sont revalorisés pour
l'année 2013.
Actualité liée :
X
Document lié :
BOI-RSA-PENS-30-10-10 : RSA – Pensions et rentes viagères – Détermination du revenu net
imposable – Pensions et rentes viagères à titre gratuit
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00238 | https://bofip.impots.gouv.fr/bofip/8650-PGP.html/identifiant=ACTU-2013-00238 | 2013-10-25 00:00:00 | 2ebcd03407743dea67ff5bcf1c41979b0a0f6f20c12042388d0586b2a971c791 | [
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] |
Séries / Divisions :
IR - LIQ, ANNX
Texte :
Le BOFiP-Impôts est mis à jour de
l'article
73 de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 qui modifie le plafonnement global de certains avantages fiscaux à l'impôt sur le revenu prévu à
l'article 200-0 A du code général des impôts (CGI) en ramenant la part forfaitaire du plafond de 18 000 € à 10 000 € et en
supprimant la part proportionnelle de 4 % du revenu imposable dont peut bénéficier un contribuable au titre d'une même année d'imposition.
Ce plafond de 10 000 € est majoré des avantages fiscaux obtenus au titre des réductions d'impôt en faveur des
investissements outre-mer et des souscriptions au capital de sociétés de financement de l'industrie cinématographique et de l'audiovisuel (SOFICA) dans la limite totale de 18 000 €.
Par ailleurs, la réduction d'impôt au titre des dépenses supportées en vue de la restauration complète d'un immeuble bâti (réduction d'impôt
"MALRAUX") est désormais exclue du champ d'application du plafonnement global.
Ces mesures sont applicables à compter de l'imposition des revenus de 2013 pour des dépenses payées et des investissements
réalisés à compter du 1er janvier 2013. Les reports et étalements de réduction d'impôt acquises pour la première fois au titre d'années antérieures ne sont pas concernés par ces nouvelles
dispositions.
Des dispositions spécifiques d'entrée en vigueur sont prévues pour certains investissements locatifs et ultra-marins afin
de ne pas pénaliser les décisions d'investissements engagées avant le 1er janvier 2013.
En outre, des précisions sur les modalités de calcul du plafonnement global sont apportées au BOFiP-Impôts.
Afin de tenir compte de ces évolutions, la Section 1 du Chapitre 2 du Titre 2 de la Division IR - LIQ est scindée en
quatre sous-sections au lieu de trois sous-sections auparavant :
Plan avant modification :
Section 1 : Plafonnement global de certains avantages fiscaux
Sous-section 1 : Le champ d'application du plafonnement global des avantages fiscaux
Sous-section 2 : Les modalités d'application du plafonnement global des avantages fiscaux
Sous-section 3 : Les obligations déclaratives, le contrôle et le contentieux liés relatifs au plafonnement global des avantages fiscaux
Plan après modification :
Sous-section 1 : Champ d'application
Sous-section 2 : Fait générateur et plafonds applicables
Sous-section 3 : Calcul du plafonnement
Sous-section 4 : Obligations déclaratives, contrôle et contentieux
Actualité liée :
X
Documents liés :
BOI-IR-LIQ-20-20 : IR - Liquidation - Corrections affectant le montant de l'impôt brut
BOI-IR-LIQ-20-20-10 : IR - Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement global de certains avantages fiscaux
BOI-IR-LIQ-20-20-10-10 : IR- Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement global de certains avantages fiscaux - Champ d'application
BOI-IR-LIQ-20-20-10-20 : IR- Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement global de certains avantages fiscaux - Plafonds applicables
BOI-IR-LIQ-20-20-10-30 : IR- Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement global de certains avantages fiscaux - Calcul du plafonnement
BOI-IR-LIQ-20-20-10-40 : IR- Liquidation - Corrections affectant le montant de l'impôt
brut - Plafonnement global de certains avantages fiscaux -Obligations déclaratives, contrôle et contentieux
BOI-ANNX-000431 : ANNEXE - IR - Plafonnement global applicable aux investissements
visés à l'article 199 sexvicies du CGI (Dispositif LMNP)
BOI-ANNX-000432 : ANNEXE - IR - Plafonnement global applicable aux investissements
visés à l'article 199 septvicies du CGI (Dispositif SCELLIER)
BOI-ANNX-000429 : ANNEXE - IR - Plafonnement global applicable à certains
investissements ultramarins visés à l'article 199 undecies A du CGI
BOI-ANNX-000430 : ANNEXE - IR - Plafonnement global applicable à certains
investissements ultramarins visés à l'article 199 undecies B du CGI
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00172 | https://bofip.impots.gouv.fr/bofip/8764-PGP.html/identifiant=ACTU-2013-00172 | 2013-07-04 00:00:00 | 8548c9fba159d9460312c55de185ab1cef3da97e2c57f1ba610d053f9bac9d9c | [
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] |
Série / division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en
application des dispositions du 3° du 1 de l’article 39 du code général des impôts a été mis à jour pour les exercices
de douze mois clos du 31 mars 2013 au 29 juin 2013.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges -
Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00121 | https://bofip.impots.gouv.fr/bofip/8801-PGP.html/identifiant=ACTU-2013-00121 | 2013-05-22 00:00:00 | 98b7c356a3a588af4758a8874aedd958b5e4daa0473fe7d8e6ad6ba4e59c0d57 | [
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] |
Séries / Divisions :
IR-RICI , BA-RICI
Texte :
Le crédit d'impôt pour remplacement des agriculteurs en congés prévu à
l'article 200 undecies du code général des impôts a été prorogé jusqu'au 31 décembre 2016 par l'article 78 de la
loi n° 2012-1509 du 29 décembre
2012 de finances pour 2013.
Actualité liée :
x
Documents liés :
BOI-IR-RICI-330 : IR - Crédit d'impôt accordé au titre des dépenses de remplacement pour
congés de certains exploitants agricoles
BOI-BA-RICI-20-50 : BA -Réductions et crédits d'impôt - Crédit d'impôt au titre des
dépenses de remplacement pour congés de certains exploitants agricoles
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00134 | https://bofip.impots.gouv.fr/bofip/8807-PGP.html/identifiant=ACTU-2013-00134 | 2013-05-31 00:00:00 | b86f23e1bd53022f58f910e6083c8c3e89a8ca6cedb138f940eaa84602b1d0b0 | [
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] |
Séries / Divisions :
IR - RICI, RFPI - PVI, PAT - ISF, INT - CVB
Texte :
L'article
13 de la loi n° 2012-1509 du 29 décembre 2012
de
finances
pour
2013 a aménagé l’impôt de solidarité sur la fortune (ISF) sur plusieurs points.
La réforme de l'ISF se traduit notamment par :
- le rétablissement d'un barème d'imposition en taux marginal
(CGI, art. 885 U), assorti d'un mécanisme de plafonnement de l'ISF à 75 % des revenus du redevable
(CGI, art. 885 V bis) ;
- la limitation du passif déductible aux seules dettes se rapportant à des biens imposables à l'ISF au nom du redevable
(CGI, art. 885 G quater) ;
- la suppression de la réduction d’impôt pour personnes à charge, celle-ci s'étant appliquée pour la dernière fois à raison
de l'ISF dû au titre de l'année 2012 ;
- l'abaissement de 3 M€ à 2,57 M€ de la valeur nette taxable du patrimoine à partir de laquelle les redevables de l'ISF
doivent déposer une déclaration spécifique au titre de l'ISF ;
- l'obligation pour les redevables soumis à une obligation déclarative allégée au titre de l'ISF (redevables dont la valeur
nette taxable du patrimoine au 1er janvier de l'année imposition est comprise entre 1,3 M€ et 2,57 M€) de porter sur la déclaration annuelle d'ensemble des revenus, en plus de la valeur nette taxable
de leur patrimoine, sa valeur brute.
Par ailleurs, il est précisé que le seuil d'imposition à l'ISF, qui reste fixé, comme pour l'ISF dû au titre de 2012, à
un patrimoine net imposable supérieur à 1,3 M€, figure désormais pour ce montant à l'article 885 A du CGI lui-même, sans
renvoyer à l'article 885 U du CGI.
Ces nouvelles dispositions sont applicables pour l'ISF dû à compter de l'année 2013.
Actualité liée :
x
Documents liés :
BOI-IR-RICI-310-10-10 : IR – Crédit d'impôt - Prime pour l'emploi – Conditions d'éligibilité – Conditions tenant
aux personnes bénéficiaires
BOI-RFPI-PVI-10-40-20 : RFPI - Plus-values immobilières - Exonération en faveur des
personnes qui résident dans un établissement social, médico-social d'accueil de personnes âgées ou d'adultes handicapés
BOI-RFPI-PVI-10-40-90 : RFPI - Plus-values immobilières - Exonérations liées à la
qualité du cédant
BOI-PAT : PAT - Impôts sur le patrimoine
BOI-PAT-ISF-10 : PAT - Impôt de solidarité sur la fortune - Fait générateur - Annualité de l'imposition
BOI-PAT-ISF-20 : PAT - Impôt de solidarité sur la fortune - Champ d'application
BOI-PAT-ISF-20-10 : PAT - Impôt de solidarité sur la fortune - Champ d'application - Personnes imposables
BOI-PAT-ISF-20-10-20 : PAT - Impôt de solidarité sur la fortune - Champ d'application - Personnes
physiques domiciliées en France
BOI-PAT-ISF-20-10-30 : PAT - Impôt de solidarité sur la fortune - Champ d'application - Personnes
physiques domiciliées hors de France
BOI-PAT-ISF-30 : PAT - ISF - Assiette
BOI-PAT-ISF-30-10-30 : PAT - ISF - Assiette - Patrimoine à prendre en considération - Personnes
vivant en état de concubinage notoire
BOI-PAT-ISF-30-30 : PAT - ISF - Assiette - Exonération des biens professionnels
BOI-PAT-ISF-30-30-10-40 : PAT - ISF - Assiette - Exonération des biens professionnels -
Exercice à titre principal sous la forme individuelle - Caractère nécessaire des biens à l'exercice de la profession
BOI-PAT-ISF-30-60-10 : PAT - ISF – Assiette - Déduction du passif - Conditions de déductibilité des
dettes
BOI-PAT-ISF-30-60-30 : PAT – ISF – Assiette – Déduction du passif - Passif soumis à imputation
spéciale
BOI-PAT-ISF-40 : PAT - ISF - Calcul de l'impôt
BOI-PAT-ISF-40-10 : PAT - ISF - Calcul de l'impôt - Tarif de l'impôt
BOI-PAT-ISF-40-20 : PAT - ISF - Calcul de l'impôt - Réduction de l'impôt pour personne à charge
BOI-PAT-ISF-40-30-10 : PAT - ISF – Calcul de l'impôt – Réduction d'impôt au titre des souscriptions au
capital de PME et de titres participatifs de sociétés coopératives
BOI-PAT-ISF-40-30-40 : PAT - ISF - Calcul de l'impôt - Réduction d'impôt au titre des souscriptions
au capital de PME ou de titres participatifs de sociétés coopératives ou de parts de fonds - Obligations déclaratives
BOI-PAT-ISF-40-40-10-10 : PAT - ISF - Calcul de l'impôt - Réduction d'impôt au titre des dons
aux organismes d'intérêt général - Champ d'application de la réduction d'impôt - Conditions relatives aux contribuables concernés et aux dons éligibles
BOI-PAT-ISF-40-40-20 : PAT - ISF - Calcul de l'impôt - Réduction d'impôt au titre des dons aux
organismes d'intérêt général - Modalités d'application de la réduction d'impôt et obligations déclaratives
BOI-PAT-ISF-40-50 : PAT – ISF - Calcul de l'impôt - Droit à restitution
BOI-PAT-ISF-40-60 : PAT - ISF - Calcul de l'impôt - Plafonnement
BOI-PAT-ISF-50 : PAT - ISF - Obligations des redevables
BOI-PAT-ISF-50-10-10 : PAT - ISF - Obligations des redevables - Souscription d'une déclaration -
Personnes tenues de souscrire une déclaration
BOI-PAT-ISF-50-10-20 : PAT - ISF - Obligations des redevables - Etablissement d'une déclaration -
Modalités de déclaration
BOI-PAT-ISF-50-10-20-10 : PAT - ISF - Obligations des redevables - Etablissement d'une
déclaration - Redevables dont la valeur nette taxable du patrimoine est supérieure à 1,3 M€ et inférieure à 2,57 M€
BOI-PAT-ISF-50-10-20-20 : PAT - ISF - Obligations des redevables - Établissement d'une
déclaration - Redevables dont la valeur nette taxable du patrimoine est supérieure ou égale à 2,57 M€
BOI-PAT-ISF-50-20 : PAT - ISF - Obligations des redevables - Paiement de l'impôt
BOI-INT-CVB-MAR : INT - Convention fiscale entre la France et le Maroc
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00151 | https://bofip.impots.gouv.fr/bofip/8820-PGP.html/identifiant=ACTU-2013-00151 | 2013-06-14 00:00:00 | 12ab614a67d37c28133545fbcdd672e3207d08728afdfea9a72f9e4799a99afd | [
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] |
Série / Division :
IF - AUT
Texte :
Les commentaires relatifs à la taxe annuelle sur les locaux à usage de bureaux, les locaux
commerciaux, les locaux de stockage et les surfaces de stationnement perçue en région Ile-de-France (TSB) sont mis à jour des dispositions de
l'arrêté ministériel du 31 décembre 2012 qui actualise :
- le périmètre de l'unité urbaine de Paris, qui sert de base à la deuxième circonscription
tarifaire de la TSB ;
- les tarifs de la taxe pour l'année 2013.
Actualité liée :
X
Documents liés :
BOI-IF-AUT-50 : IF - AUT - Taxes et prélèvements additionnels
aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France
BOI-IF-AUT-50-20 : IF - AUT - Taxes et prélèvements
additionnels aux impôts fonciers - Taxe annuelle sur les locaux à usage de bureaux, les locaux commerciaux, les locaux de stockage et les surfaces de stationnement perçue en Ile-de-France -
Établissement de la taxe
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00152 | https://bofip.impots.gouv.fr/bofip/8825-PGP.html/identifiant=ACTU-2013-00152 | 2013-06-14 00:00:00 | 0b2f7a0319f01b52052a20e9e275861a403357f7065cf61bd9c81f2b58b0ffa6 | [
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] |
Série / Divisions :
RFPI - PVI, RFPI - PVINR
Texte :
A la suite d'une erreur matérielle, la mise en ligne du 2 août 2013 est remplacée par la mise en ligne
suivante.
Afin de contribuer à la fluidité du marché immobilier, les modalités d'imposition des plus-values immobilières sont
modifiées pour les cessions réalisées à compter du 1er septembre 2013.
En premier lieu, et pour les cessions réalisées à compter du 1er septembre
2013, les modalités de calcul de l'abattement pour durée de détention prévu à l'article 150 VC du code général des
impôts (CGI) sont modifiées pour la détermination de l'assiette imposable à l'impôt sur le revenu et aux prélèvements sociaux des plus-values immobilières résultant de la cession de biens
autres que des terrains à bâtir ou de droits s'y rapportant.
Ainsi,
- pour l'impôt sur le revenu, l'abattement pour durée de détention s'établit comme suit :
- 6 % pour chaque année de détention au-delà de la cinquième et jusqu'à la vingt-et-unième ;
- 4 % pour la vingt-deuxième année révolue de détention.
L'exonération totale des plus-values immobilières de l'impôt sur le revenu sera ainsi acquise à l'issue d'un délai de
détention de vingt-deux ans, au lieu de trente ans depuis le 1er février 2012.
- pour les prélèvements sociaux, l'abattement pour durée de détention s'établit comme suit :
- 1,65 % pour chaque année de détention au-delà de la cinquième et jusqu'à la vingt-et-unième ;
- 1,60 % pour la vingt-deuxième année de détention ;
- 9 % pour chaque année au-delà de la vingt-deuxième.
L'exonération totale des plus-values immobilières des prélèvements sociaux restera ainsi acquise à l'issue d'un délai de
détention inchangé de trente ans.
Globalement, le régime applicable aux plus-values immobilières sur des biens autres que des terrains à bâtir ou de droits
s'y rapportant au regard de l'impôt sur le revenu et des prélèvements sociaux sera, quelle que soit la durée de détention des biens concernés (au-delà de cinq ans), plus favorable que le
régime actuel.
Ces nouvelles modalités d'imposition s'appliquent aux plus-values résultant de la cession de biens ou droits immobiliers,
autres que des terrains à bâtir ou des droits s'y rapportant, et de titres de sociétés ou d'organismes à prépondérance immobilière réalisées dans les conditions prévues :
- à l'article 150 U du CGI, à
l'article 150 UB du CGI, à l'article 150 UC du
CGI et à l'article 150 UD du CGI par les personnes physiques ou les sociétés ou groupements qui relèvent de
l'article 8 du CGI, de l'article 8 bis du CGI et de
l'article 8 ter du CGI ;
- à l'article 244 bis A du CGI par les
contribuables non domiciliés fiscalement en France assujettis à l'impôt sur le revenu.
Pour les cessions de terrains à bâtir ou de droits s'y rapportant réalisés à compter du 1er septembre 2013, les modalités
de calcul de l'abattement pour durée de détention demeurent inchangées pour la détermination de l'assiette imposable des plus-values immobilières afférentes à ces biens, tant à l'impôt sur le revenu
qu'aux prélèvements sociaux. A cet égard, il est précisé qu'il s'agit des terrains à bâtir au sens de la taxe sur la valeur ajoutée (TVA) sur les opérations immobilières, définis au 1° du 2 du I de
l'article 257 du CGI.
En second lieu, et pour les cessions intervenant du 1er septembre 2013 au 31
août 2014, un abattement exceptionnel de 25 % est appliqué pour la détermination du montant imposable à l'impôt sur le revenu et aux prélèvements sociaux des plus-values résultant de la
cession de biens immobiliers ou de droits portant sur ces biens, autres que des terrains à bâtir ou de droits s'y rapportant.
Les cessions de titres de sociétés ou d'organismes à prépondérance immobilière ou de droits assimilés, mentionnés à
l'article 150 UB du CGI, à l'article 150 UC du
CGI, à l'article 150 UD du CGI et aux b à h du 3 du I de
l'article 244 bis A du CGI, ne bénéficient pas de l'abattement exceptionnel de 25 %.
Cet abattement ne s'applique pas non plus aux cessions réalisées par le cédant au profit :
- de son conjoint, son partenaire lié par un pacte civil de solidarité, son concubin notoire, un ascendant ou descendant du
cédant ou de l'une ou de plusieurs de ces personnes ;
- d'une personne morale dont le cédant, son conjoint, son partenaire lié par un pacte civil de solidarité, son concubin
notoire ou un ascendant ou descendant de l'un ou l'autre ou de plusieurs de ces personnes est un associé ou le devient à l'occasion de cette cession.
L'abattement exceptionnel de 25 % s'applique sur les plus-values nettes imposables, après prise en compte de l'abattement
pour durée de détention calculé dans les nouvelles conditions rappelées ci-dessus pour les cessions réalisées à compter du 1er septembre 2013.
Cet abattement exceptionnel est également applicable dans les mêmes conditions pour la détermination de l'assiette de la
taxe sur les plus-values immobilières élevées codifiée sous l'article 1609 nonies G du CGI.
Actualité liée :
x
Documents liés :
BOI-RFPI-PVI-20-20 : RFPI - Plus-values immobilières - Détermination de la plus-value
imposable
BOI-RFPI-PVINR-20-10 : RFPI - PVINR - Assiette du prélèvement.
Signataire des documents liés :
Bernard CAZENEUVE, Ministre délégué auprès du Ministre de l'économie et des finances, chargé du budget | Bulletin officiel des finances publiques - impôts | ACTU-2013-00200 | https://bofip.impots.gouv.fr/bofip/8961-PGP.html/identifiant=ACTU-2013-00200 | 2013-08-09 00:00:00 | 2392d9e6acda73474afd75deb3de9efa08dd96c361026d1762fd315e0a27a548 | [
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] |
Série / Division :
IS - GPE
Texte :
En cas d'acquisition à hauteur au moins de 95 % du capital de la société mère d'un groupe, le groupe est maintenu jusqu'à
la clôture de l'exercice en cours. En application du d du 6 de l'article 223 L du code général des impôts, la société
cessionnaire des droits sociaux peut constituer dès l'exercice suivant un nouveau groupe avec les sociétés membres du groupe dont elle a acquis la société mère. Dans cette situation, la société
cessionnaire doit exercer l'option pour la constitution du nouveau groupe au plus tard à l'expiration du délai prévu pour le dépôt de la déclaration de résultat de l'exercice de prise de contrôle.
L'exemple figurant au § 50 des présents commentaires est actualisé afin de prendre en compte les délais d'option actuels,
issus de
l'article
97 de la loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004.
Actualité liée :
x
Document lié :
BOI-IS-GPE-50-20-20-10 : IS - Régime fiscal des groupes de sociétés - Opérations de
restructuration - Acquisition de 95 % du capital de la mère - Dépassement persistant du taux de détention - Cessation de l'ancien groupe et possibilité de création d'un nouveau groupe
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00219 | https://bofip.impots.gouv.fr/bofip/8988-PGP.html/identifiant=ACTU-2013-00219 | 2013-09-25 00:00:00 | 0182eece966aa55772efcfbb842379f3d0084084f010a0c4304697197b97c47a | [
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Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00203 | https://bofip.impots.gouv.fr/bofip/8970-PGP.html/identifiant=ACTU-2013-00203 | 2013-08-26 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Séries / Divisions :
BIC - PVMV
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-BIC-PVMV-40-20-10 : BIC - Plus-values et moins-values - Régimes particuliers - Plus et moins-values réalisées en fin
d'exploitation (cessation, décès) - Règles pour les entreprises relevant de l'impôt sur le revenu
Signataire du document lié :
Jean-Pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00255 | https://bofip.impots.gouv.fr/bofip/9167-PGP.html/identifiant=ACTU-2013-00255 | 2013-12-02 00:00:00 | 18c1c4e2a5015f4cbfb0264ecf4481b61800be1a80f6276e835337f436f00699 | [
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] |
Série / Division :
TVA - LIQ
Texte :
A compter du 1er janvier 2014, les préservatifs et les trousses de prévention de la contamination par les virus du sida et
des hépatites sont soumis au taux réduit de 5,5 % de TVA.
Actualité liée :
X
Documents liés :
BOI-TVA-LIQ-30-10-50 : TVA – Liquidation - Taux réduits -
Appareillages et équipements spéciaux pour handicapés
BOI-TVA-LIQ-30-10-60 : TVA - Liquidation - Taux - Produits imposables au taux
réduit - Autres biens et opérations soumis au taux réduit
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2013-00275 | https://bofip.impots.gouv.fr/bofip/9179-PGP.html/identifiant=ACTU-2013-00275 | 2013-12-31 00:00:00 | 3fbe26bc81f0d3c351390c7475ef2e395c41c0df9088d8d500c5272a147030d1 | [
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] |
Série / division :
TPS - THR
Texte :
L'article
15 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 crée une taxe exceptionnelle de solidarité sur les hautes rémunérations due par les entreprises individuelles, les personnes
morales et les sociétés, groupements ou organismes non dotés de la personnalité morale qui exploitent une entreprise en France.
Cette taxe est assise sur la part des rémunérations individuelles attribuées en 2013 et 2014 par les entités précitées qui
excède un million d'euros.
Le taux de la taxe est de 50 %.
Toutefois, le montant de la taxe est plafonné à 5 % du chiffre d'affaires réalisé l'année au titre de laquelle la taxe est
due.
La taxe est exigible au 1er février 2014 pour les rémunérations prises en compte dans l'assiette de
la taxe pour 2013.
En ce qui concerne les rémunérations prises en compte dans l'assiette de la taxe pour 2014, la taxe est exigible au
1er février 2015.
La taxe exceptionnelle sur les hautes rémunérations est déclarée et liquidée sur sur l'imprimé n° 3376-SD
(CERFA n° 15043) disponible en ligne sur le site www.impots.gouv.fr à la rubrique
"Recherche de formulaires" déposée au plus tard le 30 avril de l'année de son exigibilité.
Toutefois, pour la taxe exigible en 2014, ce délai est reporté au 15 mai 2014.
Actualité liée :
X
Documents liés :
BOI-TPS : TPS - Taxes et participations sur les salaires
BOI-TPS-THR : TPS - Taxes et participations sur les salaires - Taxe exceptionnelle de
solidarité sur les hautes rémunérations versées par les entreprises
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00127 | https://bofip.impots.gouv.fr/bofip/9245-PGP.html/identifiant=ACTU-2014-00127 | 2014-04-30 00:00:00 | 3fb91dc7e5eb6fdde6c4c7758c82da4409960a2bc7f0ec91d3b7ddf2b81e8b49 | [
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] |
Série / Division :
BIC - RICI
Texte :
Le crédit d'impôt en faveur des maîtres-restaurateurs prévu à
l'article 244 quater Q du code général des impôts (CGI) a été prorogé jusqu'au 31 décembre 2014 par
l'article 25 de la
loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013.
Le bénéfice de ce crédit d'impôt institué en faveur des entreprises dont le dirigeant est titulaire du titre de
maître-restaurateur peut être à nouveau sollicité dans les conditions prévues à l'article 244 quater Q du CGI, lors du
renouvellement du titre de maître-restaurateur.
Actualité liée :
x
Documents liés :
BOI-BIC-RICI-10-70 : BIC - Réductions et crédits d'impôt - Crédit d'impôt en faveur des
maîtres-restaurateurs
BOI-BIC-RICI-10-70-10 : BIC - Crédit d'impôt en faveur des maîtres-restaurateurs - Champ
d'application et dépenses éligibles
BOI-BIC-RICI-10-70-20 : BIC - Crédit d'impôt en faveur des maîtres-restaurateurs -
Modalités d'application
Signataire des documents liés :
Véronique Bied-Charreton, directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00060 | https://bofip.impots.gouv.fr/bofip/9294-PGP.html/identifiant=ACTU-2014-00060 | 2014-02-27 00:00:00 | 1d931a3fb933ccd1de1fae04332ca08d4dddae305b138704ef7f0087252e2298 | [
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] |
Séries / Divisions :
BIC - CHG, SJ - AGR,
Texte :
Le 4 de l'article 39 du code général de impôts (CGI) exclut des charges déductibles les
charges résultant de l'achat, de la location ou de toute autre opération faite en vue d'obtenir la disposition de résidences de plaisance ou d'agrément, ainsi que de l'entretien de ces résidences. Ces
dispositions ne sont pas applicables à certaines charges, notamment aux dépenses exposées pour les besoins de l'exploitation et afférentes à des monuments historiques agréés en raison de leur
caractère historique ou artistique.
Le d) du I de
l'article
26 de la loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014 modifie le dernier alinéa du 4 de l'article 39 du CGI afin de supprimer l'exception afférente aux immeubles agréés.
En conséquence, le BOI-SJ-AGR-50-60-10 relatif à cette procédure d'agrément est modifié (suppression du § 30). Quant au
modèle de demande d'agrément identifié sous le BOI-LETTRE-000127, il est également supprimé.
Cette mesure s'applique :
- pour les entreprises soumises à l'impôt sur les sociétés, pour la détermination des résultats des exercices clos à
compter du 31 décembre 2013 ;
- et, pour les autres entreprises, à l'impôt sur le revenu dû au titre de 2013 et des années suivantes.
Actualité liée :
X
Documents liés :
BOI-BIC-CHG-30-20 : BIC - Frais et charges - Dépenses somptuaires - Règles spécifiques
aux résidences de plaisance ou d'agrément, aux activités de chasse et pêche et aux yachts et bateaux de plaisance
BOI-SJ-AGR-50-60-10 : SJ - Mesures fiscales soumises à agrément préalable - Agréments en
faveur du patrimoine artistique national - Autres Agréments - Déduction des charges afférentes à des demeures historiques utilisées pour les besoins d'exploitation d'une entreprise
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00047 | https://bofip.impots.gouv.fr/bofip/9327-PGP.html/identifiant=ACTU-2014-00047 | 2014-02-18 00:00:00 | 4edfa5c3a0320697cb054b48f60902364f20f67d8c13b20d175d3599731c9270 | [
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] |
Série / Division :
RFPI - BASE
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-RFPI-BASE-20-30-10 : Revenus fonciers - Charges déductibles - Définition des dépenses de travaux
Signataire du document lié :
Jean-pierre Lieb, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00028 | https://bofip.impots.gouv.fr/bofip/9328-PGP.html/identifiant=ACTU-2014-00028 | 2014-02-03 00:00:00 | ca66ff30a13baad90bdd756acb35574c7ab1f0e6dd3894ec475be50d3638a744 | [
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] |
Série / Division :
CVAE - CHAMP
Texte :
Pour la détermination de la 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 (CGI, art. 1586 nonies, V et
loi
n° 2009-1673 du 30 décembre 2009 de finances pour 2010, art. 2, § 5.3.2).
Le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés en zone urbaine
sensible (ZUS) ou en zone de redynamisation urbaine (ZRU) est fixé pour 2013, après actualisation en fonction de la variation des prix constatée au cours de cette même année, à 136 192 € par
établissement.
Le plafond d'exonération ou d'abattement applicable à la valeur ajoutée des établissements implantés en zone franche
urbaine (ZFU) est fixé pour 2013, après actualisation en fonction de la variation des prix constatée au cours de cette même année, à 370 119 € par établissement.
Actualité liée :
X
Documents liés :
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
BOI-CVAE-CHAMP-20-30 : CVAE - Champ d'application - Entreprises bénéficiant d'une exonération ou
d'un abattement facultatif - Maintien des exonérations et des abattements en cours
Signataire des commentaires liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00048 | https://bofip.impots.gouv.fr/bofip/9334-PGP.html/identifiant=ACTU-2014-00048 | 2014-02-18 00:00:00 | cbfbc1a6f78aa37e125549180047ba5c85d65e65c650c5dedcc537803222f067 | [
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] |
Série / Division :
RSA - ES
Texte :
Un document du Bulletin officiel des finances publiques est modifié afin de rétablir la doctrine
administrative telle qu'elle était avant l'ouverture au public du site.
Le document concerné est recensé ci-après.
Actualité liée :
x
Document lié :
BOI-RSA-ES-10-20 : RSA - Épargne salariale et actionnariat salarié - Épargne salariale - Régime fiscal de la participation
au regard des bénéficiaires
Signataire du document lié :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00085 | https://bofip.impots.gouv.fr/bofip/9444-PGP.html/identifiant=ACTU-2014-00085 | 2014-03-17 00:00:00 | a803307ed893da47030f81a98c1562e8b8338c62fb653fd85afca021759b637f | [
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] |
Séries / Divisions :
RSA - CHAMP, RSA - BASE, BAREME, ANNX
Texte :
Pour la détermination de l'assiette de l'impôt sur le revenu, les limites suivantes sont mises à jour :
- montant maximal exonéré au titre des indemnités forfaitaires pour frais professionnels ;
- montant des avantages en nature nourriture et logement ;
- montant admis en déduction au titre des frais réels s'agissant des frais de déplacement, dont le barème kilométrique
applicable pour l'imposition des revenus de 2013, et des frais de repas.
Actualité liée :
X
Documents liés :
BOI-RSA-CHAMP-20-50-10-20 : RSA - Champ d'application -
Éléments du revenu imposable - Exonération des allocations pour frais d'emploi - Cas particulier des allocations forfaitaires
BOI-RSA-BASE-30-50-30-20 : RSA - Base d'imposition des
traitements, salaires et revenus assimilés - Charges déductibles du revenu brut - Dépenses professionnelles des salariés - Déduction des frais réels - Frais de déplacement et frais de repas
BOI-BAREME-000001 : BAREME - RSA - BNC - Barèmes d'évaluation forfaitaire du
prix de revient kilométrique applicables aux automobiles et aux deux-roues motorisés
BOI-BAREME-000002 : BAREME - RSA - Barème d'évaluation forfaitaire de
l'avantage en nature logement applicable
BOI-ANNX-000055 : ANNEXE - RSA - Évaluation forfaitaire de l'avantage en
nature nourriture
BOI-ANNX-000062 : ANNEXE - RSA - Indemnités de grand déplacement allouées aux
salariés envoyés à l'étranger
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00096 | https://bofip.impots.gouv.fr/bofip/9468-PGP.html/identifiant=ACTU-2014-00096 | 2014-03-27 00:00:00 | 1d7d8bbf9bb1f68d96a0d26921cbcdb619ca7ed6cc5c874dec20af32bb0a7b41 | [
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Série / Division :
TFP - TSC
Texte :
L'article
3 de la loi n°72-657 du 13 juillet 1972 ayant institué la taxe sur les surfaces commerciales (TaSCom) modifié par
l'article
37 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, dispose qu'un décret prévoira une réduction du taux de la taxe pour les professions dont l'exercice à titre
principal requiert des surfaces anormalement élevées. Le
décret n° 95-85 du 26
janvier 1995 a fixé cette réduction à 30% pour quatre professions (vendeurs de meubles meublant, de véhicules automobiles, de matériaux de construction et de machinismes agricoles). Le décret
précise en outre que cette liste pourra être complétée par un arrêté conjoint des ministres chargés de l'économie, du budget, du commerce et de l'artisanat.
L'arrêté du 17 juin 2014 a ajouté à
cette liste les magasins qui vendent à titre principal des fleurs, des plantes, des graines, des engrais, des animaux de compagnie et des aliments pour ces animaux.
La présente actualité fait l'objet d'une nouvelle publication. L'arrêté du 17 juin 2014 indiqué dans le titre de
l'actualité publiée le 03 juillet 2014 ayant par erreur mentionné la date du 14 juin 2014. Le document lié conserve sa date de publication au 03 juillet 2014.
Actualité liée :
03/07/2014 : TFP - Taxe sur les surfaces commerciales - Mise à jour de la liste des professions qui
requièrent des surfaces anormalement élevées (arrêté du 14 juin 2014)
Document lié :
BOI-TFP-TSC : TFP - Taxe sur les surfaces commerciales
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00187 | https://bofip.impots.gouv.fr/bofip/9472-PGP.html/identifiant=ACTU-2014-00187 | 2014-07-04 00:00:00 | add0cf20e03dd121d1ed6b6f70f0543c6dce70e2c86fd52b250a296b3484298a | [
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Série / Divisions :
CF - COM , CF - INF
Texte :
L'article
20 de la loi n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière, publiée au journal officiel le 7 décembre 2013,
autorise l'administration fiscale à exercer un droit de communication auprès des entreprises ou opérateurs qui conçoivent ou éditent des logiciels de comptabilité ou de gestion ou des systèmes de
caisse ou interviennent techniquement sur les fonctionnalités de ces produits, affectant la tenue du livre-journal. Ce nouveau droit de communication, codifié à
l'article L. 96 J du livre des procédures fiscales (LPF), concerne tous les codes, données, traitements ou
documentation qui se rattachent à ces logiciels ou systèmes de caisse.
Il s'applique aux demandes adressées par l'administration fiscale à compter du 8
décembre 2013, date d'entrée en vigueur de la loi n° 2013-1117.
L'article 20 de la loi n° 2013-1117 introduit également, à
l'article L. 102 D du LPF, une obligation de conservation des documents et informations, objet de ce droit de
communication, jusqu'à l'expiration de la troisième année suivant celle au cours de laquelle le logiciel ou le système de caisse a cessé d'être diffusé.
Cette obligation de conservation de documents et informations s'applique aux
logiciels et systèmes de caisse qui sont en cours de commercialisation au 8 décembre 2013.
Le manquement à ces obligations de communication et de conservation des documents et informations se
rattachant aux logiciels de comptabilité ou de gestion et aux systèmes de caisse entraîne l'application de l'amende de 1 500 € prévue à
l'article 1734 du code général des impôts (CGI).
L'article 20 de la loi n° 2013-1117 sanctionne également les personnes soumises à ces obligations de conservation et de
communication qui mettent à disposition des logiciels ou systèmes de caisse lorsque les caractéristiques de ces logiciels ou systèmes de caisse ou l'intervention opérée dessus ont permis à
l'entreprise utilisatrice de ces logiciels ou systèmes de caisse, par des manœuvres frauduleuses, d'effacer ou de modifier une partie des recettes enregistrées au moyen de ces produits, sans en
préserver les données originales. Ces personnes, ainsi que les distributeurs de ces produits qui savaient ou ne pouvaient ignorer leurs caractéristiques frauduleuses, sont soumis à deux sanctions
prévues à l'article 1770 undecies du CGI :
- une amende égale à 15 % du chiffre d'affaires provenant de la commercialisation de ces produits
frauduleux ou des prestations réalisées pour en permettre un usage frauduleux ;
- une solidarité de paiement des droits mis à la charge des entreprises utilisatrices de ces produits
frauduleux dans le cadre de leur exploitation.
L'amende s'applique en cas d'usage frauduleux d'un logiciel ou
système de caisse constaté pour la première fois par l'administration fiscale à compter du 8 décembre 2013, c'est-à-dire donnant lieu à un rappel de droits notifié pour la première fois à une
entreprise utilisatrice de ce produit frauduleux à compter du 8 décembre 2013.
L'amende est calculée sur le chiffre d'affaires réalisé à raison de la commercialisation du logiciel ou
du système de caisse utilisé à des fins frauduleuses (dans sa version utilisée à des fins frauduleuses et, le cas échéant, dans une version ultérieure qui serait venue la remplacer) ou des prestations
réalisées pour en permettre un usage frauduleux.
La procédure de solidarité de paiement s'applique en cas d'usage
frauduleux d'un logiciel ou système de caisse, constaté pour la première fois par l'administration fiscale à compter du 8 décembre 2013. Elle s'applique donc aux rappels de droits notifiés, pour la
première fois, à compter du 8 décembre 2013, à une entreprise utilisatrice d'un logiciel ou système de caisse en raison de son usage frauduleux.
Actualité liée :
X
Documents liés :
BOI-CF-COM-10-10 : CF - Droit de communication et procédures de recherche et de lutte
contre la fraude - Dispositions communes au droit de communication
BOI-CF-COM-10-10-30-10 : CF - Droit de communication et procédures de
recherche et de lutte contre la fraude - Délai et mode de conservation des documents
BOI-CF-COM-10-80 : CF - Droit de communication et procédures de recherche et de lutte contre la
fraude - Droit de communication auprès de diverses personnes
BOI-CF-INF-10-40-20 : CF - Infractions et sanctions - Infractions et pénalités fiscales
communes à tous les impôts - Opposition à fonctions et obstacle au contrôle de l'impôt
BOI-CF-INF-20-10-20 : CF - Infractions et sanctions - Infractions et pénalités particulières aux
impôts directs et taxes assimilées - Amendes fiscales
Signataire des documents liés :
Olivier Sivieude, Chef du service du contrôle fiscal | Bulletin officiel des finances publiques - impôts | ACTU-2014-00149 | https://bofip.impots.gouv.fr/bofip/9506-PGP.html/identifiant=ACTU-2014-00149 | 2014-05-28 00:00:00 | 0f66c5f2674ce86b0e3d5d5f17324847f6882edc2eb090face781fc18b409b5c | [
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] |
Séries / Divisions :
BA - CHAMP, BNC - SECT
Texte :
Les propriétaires de chevaux de course ayant recours à un entraîneur salarié relèvent des bénéfices agricoles.
Il est toutefois admis à titre transitoire que les contribuables qui se seraient placés dans le régime des bénéfices non
commerciaux au titre des revenus perçus en tant que propriétaires de chevaux de course entraînant leurs chevaux au moyen d’un entraîneur salarié, ne verront pas leurs revenus requalifiés en bénéfices
agricoles. Sous réserve des jugements passés en force de chose jugée, cette solution vaut également pour les contrôles ou contentieux en cours.
Cette tolérance s'applique jusqu'à l'imposition des revenus perçus en 2013.
Actualité liée :
X
Documents liés :
BOI-BA-CHAMP-10-20 : BA - Champ d'application - Revenus imposables - Activités
équestres
BOI-BNC-SECT-60-10 : BNC - Régimes sectoriels - Propriétaires de chevaux de
course non éleveurs, non entraîneurs, éleveurs sans sol
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00130 | https://bofip.impots.gouv.fr/bofip/9507-PGP.html/identifiant=ACTU-2014-00130 | 2014-04-30 00:00:00 | ad14bd5a0f9d62eae5bd823d630c0820d5f49ebdf551fccb207802648489d58b | [
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] |
Série / Divisions :
IS - BASE, IS - AUT, IS - GPE
Texte :
L'article
15 de la loi n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 a reporté la suppression de la contribution exceptionnelle sur l'impôt sur les sociétés. Elle s'applique aux résultats
imposables des exercices clos jusqu'au 30 décembre 2016.
Actualité liée :
X
Documents liés :
BOI-IS-BASE-20-30-10-20 : IS - Base d’imposition - Régime des plus-values de
cession de locaux à usage de bureaux ou à usage commercial destinés à être transformés en local d'habitation - Modalités d'imposition - Engagement de transformation
BOI-IS-AUT-20 : IS - Contribution exceptionnelle sur l'IS
BOI-IS-GPE-30-30-20 : IS - Régime fiscal des groupes de sociétés -
Paiement des contributions additionnelles à l'impôt sur les sociétés dans le cadre du régime des groupes
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2014-00225 | https://bofip.impots.gouv.fr/bofip/9668-PGP.html/identifiant=ACTU-2014-00225 | 2014-09-03 00:00:00 | 02f9b71c1efd70dc3941ef15b02a7f99dab29807cdb1459b3ff7b666973d2282 | [
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] |
Série / Divisions :
ENR - DG, ENR - DMTG
Texte :
Les donations et donations-partage comprenant des immeubles intervenues à compter du 1er juillet 2014 sont soumises à la
formalité fusionnée, en application de
l'article
17 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificatives pour 2013. La formalité fusionnée s'applique également en cas d'actes mixtes comprenant des biens meubles et immeubles.
Actualité liée :
22/07/2014 : ENR - Application de la formalité fusionnée aux donations de biens immeubles
Documents liés :
BOI-ENR-DG-10-30 : ENR - Dispositions générales - Champ d'application de la formalité
fusionnée
BOI-ENR-DMTG-20 : ENR - Mutations à titre gratuits - Donations
BOI-ENR-DMTG-20-40 : ENR - Mutations à titre gratuit - Donations - Taxe de publicité
foncière
Signataire des documents liés :
Jean-Luc Barçon-Maurin, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2014-00242 | https://bofip.impots.gouv.fr/bofip/9699-PGP.html/identifiant=ACTU-2014-00242 | 2014-09-30 00:00:00 | cde461a3029e7d189e6116c27f2af2ee85b94ee4305042b73b16ed82ea1d484b | [
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] |
Série / Division :
BIC - PROV
Texte :
Dans le cadre d'un plan d'attribution d'actions gratuites de groupe, la société qui attribue des actions gratuites ou des
options d'achat peut déduire de son bénéfice imposable les provisions constatées à compter du 10 juin 2014, à raison du personnel salarié des sociétés ou groupements qui lui sont liés lorsqu'il existe
une 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 qui entraîne la comptabilisation de produits à
recevoir d'un montant égal à celui de la provision.
Le traitement fiscal de la reprise de ces provisions est précisé selon que la provision a été ou non déduite lors de sa
constitution.
Actualité liée :
10/06/2014 : BIC - Provisions comptabilisées dans le cadre de plans d'attribution d'actions
gratuites
Document lié :
BOI-BIC-PROV-30-20-30 : BIC - Autres provisions pour charges - Provisions comptabilisées
dans le cadre de plans d'options d'achat d'actions et de plans d'attribution d'actions gratuites existantes
Signataire du document lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2014-00274 | https://bofip.impots.gouv.fr/bofip/9763-PGP.html/identifiant=ACTU-2014-00274 | 2014-12-10 00:00:00 | 5efa2003c2e7553d37d89213b636ae50468a44335a7ac7be16fe494d6ca6c724 | [
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] |
Série / Division :
IS - RICI
Texte :
L'article
14 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011, codifié aux troisième à sixième alinéas du a du 1 de
l'article 220 du code général des impôts, aménage les modalités d'imputation des crédits d'impôt attachés aux revenus de
capitaux mobiliers de source étrangère perçus par les sociétés françaises soumises à l'impôt sur les sociétés dans les cas où la société qui procède à l'imputation du crédit d'impôt étranger a acquis
les biens ou droits donnant lieu à la perception de revenus de capitaux mobiliers auxquels est attaché le crédit d'impôt auprès d'une personne qui s'est engagée à retrouver ultérieurement la détention
de ces biens ou droits, ou s'est réservée la possibilité d'en retrouver la propriété.
Dans ce cas, l'imputation du crédit d'impôt est limitée à la fraction d'impôt correspondant au montant des revenus diminués
des charges engagées pour l'acquisition de ces revenus, y compris les moins-values de cession et les sommes autres que le prix d'acquisition de ces biens ou droits. Ce dispositif est exposé au II-B du
BOI-IS-RICI-30-10-20-20.
A cette occasion, des décisions jurisprudentielles relatives à l'imputation des crédits d'impôt de source étrangère ont été
intégrées et des références à des dispositifs supprimés ont été retirées.
Pour tenir compte de ces évolutions, le plan de classement du chapitre 1 du titre 3 de la division IS-RICI est modifié de
la façon suivante :
Plan avant modifications :
Chapitre 1 : Dispositif général d'imputation
Plan après modifications :
Chapitre 1 : Dispositif général d'imputation
Section 1 : Champ d'application
Section 2 : Mécanisme d'imputation des crédits d'impôt
Sous-section 1 : Modalités d'imputation des crédits d'impôt
Sous-section 2 : Limitation de l'imputation des crédits d'impôt
Section 3 : Obligations déclaratives
Actualité liée :
X
Documents liés :
BOI-IS-RICI-30 : IS - Réductions et crédits d'impôt - Dispositifs d'imputation des
réductions et crédits d'impôt
BOI-IS-RICI-30-10 : IS - Réduction et crédits d'impôt - Dispositif général d'imputation
BOI-IS-RICI-30-10-10 : IS - Réduction et crédits d'impôt - Dispositif général
d'imputation - Champ d'application
BOI-IS-RICI-30-10-20 : IS - Réduction et crédits d'impôt - Dispositif général
d'imputation - Mécanisme d'imputation
BOI-IS-RICI-30-10-20-10 : IS - Réduction et crédits d'impôt - Dispositif général
d'imputation - Modalités d'imputation des crédits d'impôt
BOI-IS-RICI-30-10-20-20 : IS - Réduction et crédits d'impôt - Dispositif général
d'imputation - Limitation d'imputation des crédits d'impôt
BOI-IS-RICI-30-10-30 : IS - Réduction et crédits d'impôt - Dispositif général
d'imputation - Obligations déclaratives
Signataire des documents liés :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00015 | https://bofip.impots.gouv.fr/bofip/9779-PGP.html/identifiant=ACTU-2017-00015 | 2017-02-01 00:00:00 | c56d66e9a7176b84cdc141012d57614676367d63a9128d45350cb60bbd23e490 | [
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] |
Série / Division :
TFP-TSC
Texte :
L'article
46 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, introduit une majoration de 50 % de la cotisation de TaSCom, avant modulation, pour les surfaces commerciales qui
excèdent 2 500 m². Cette majoration est perçue au profit de l'État.
Actualité liée :
x
Document lié :
BOI-TFP-TSC : Taxe sur les surfaces commerciales
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2015-00049 | https://bofip.impots.gouv.fr/bofip/9842-PGP.html/identifiant=ACTU-2015-00049 | 2015-03-04 00:00:00 | 5a35932e1b4d51b7dfc38f0319034e4b0a96148c094acaf94ab86c7dbc42faab | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00261 | https://bofip.impots.gouv.fr/bofip/9751-PGP.html/identifiant=ACTU-2014-00261 | 2014-11-10 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00240 | https://bofip.impots.gouv.fr/bofip/9702-PGP.html/identifiant=ACTU-2014-00240 | 2014-09-29 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2014-00232 | https://bofip.impots.gouv.fr/bofip/9689-PGP.html/identifiant=ACTU-2014-00232 | 2014-09-15 00:00:00 | a11d5983db559fe7611cbace66434ff569b436e3760026794ce989903dd65ca1 | [
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] |
Séries / Division :
TPS - TS, RES
Texte :
Des précisions sont apportées sur la détermination du rapport d’assujettissement à la taxe sur
les salaires prévue à l'article 231 du code général des impôts (CGI), concernant l'aide au poste et la subvention spécifique
versées par l’État à des entreprises adaptées.
L’aide au poste et la subvention spécifique constituent une modalité d’aide publique à l’emploi réservée
aux travailleurs handicapés. Ces sommes perçues par les entreprises adaptées revêtent le caractère de subventions exceptionnelles et ne doivent donc pas être retenues au numérateur et au dénominateur
du rapport d’assujettissement à la taxe sur les salaires.
Actualité liée :
X
Documents liés :
BOI-TPS-TS-20 : Taxes et participations sur les salaires - Taxe sur les salaires
- Base d'imposition
BOI-TPS-TS-20-30 : Taxes et participations sur les salaires - Taxe sur les salaires -
Base d'imposition - Cas particuliers
BOI-RES-000039 : RESCRIT - TPS - Taxe sur les salaires (TS) - Aide au poste et
subvention spécifique versées par l’État à des entreprises adaptées - Détermination du rapport d’assujettissement à la taxe sur les salaires
Signataire des documents liés :
Édouard Marcus, Chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2019-00107 | https://bofip.impots.gouv.fr/bofip/11793-PGP.html/identifiant=ACTU-2019-00107 | 2019-05-15 00:00:00 | a196e9b32d13498c669fb1cb7f4e629f023276c2dbefb81d0f8d3a7a4eaadb4a | [
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Série / Division :
TFP - TEG
Texte :
Le 22° du III de
l'article
26 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019 a supprimé, à compter du 1er janvier 2019, la taxe sur l'exploration de gîtes géothermiques à haute température
prévue à l'article 1591 du code général des impôts (CGI).
Actualité liée
X
Documents liés :
BOI-TFP : TFP - Taxes sur les facteurs de production
BOI-TFP-TEG : TFP - Taxe sur l'exploration de gîtes géothermiques à haute température
Signataire des documents liés :
Bruno Mauchauffée, adjoint au Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00115 | https://bofip.impots.gouv.fr/bofip/11905-PGP.html/identifiant=ACTU-2019-00115 | 2019-05-22 00:00:00 | 41e31f0326c64c301263ebb0c7cae5702fb3de6d8502cf123e274917cb09b24f | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du
Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions pour chacun des documents
concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à
jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes,
etc.).
Signataire des documents liés :
Florence LERAT, Sous-directrice du contentieux des impôts des
professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00066 | https://bofip.impots.gouv.fr/bofip/11819-PGP.html/identifiant=ACTU-2019-00066 | 2019-03-25 00:00:00 | 712e5934fd1ebbffd1c3b703ff941fa6a1f0af438fadf5549e8935b0de31875b | [
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] |
Séries / Divisions :
IS - DECLA ; CF - INF
Texte :
Le régime du dernier acompte d'impôt sur les sociétés (IS) des grandes entreprises, prévu à
l'article 1668 du code général des impôts (CGI), ainsi que les seuils déclenchant l'application des pénalités en cas de
versement insuffisant (CGI, art. 1731 A) ont été modifiés par
l'article
39 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.
La quotité du montant de l'IS estimé servant au calcul de ce dernier acompte est portée à :
- 95 % (au lieu de 80 %) pour les entreprises dont le chiffre d'affaires est compris entre deux cent cinquante millions
d'euros et un milliard d'euros ;
- 98 % (au lieu de 90 % ou 95 %) pour les entreprises dont le chiffre d'affaires est supérieur à un milliard d'euros.
En outre, les conditions de déclenchement des pénalités applicables aux entreprises en cas de versement insuffisant du
dernier acompte sont assouplies, du fait du relèvement du taux d’écart entre le versement attendu et le versement effectué par l’entreprise, de 20 % à 25 %.
Ces modifications s'appliquent aux exercices ouverts à compter du 1er janvier 2019.
Actualité liée :
X
Documents liés :
BOI-IS-DECLA-20-10 : IS - Obligations déclaratives et de paiement - Obligations de
paiement - Versement d'acomptes provisionnels
BOI-CF-INF-10-30 : CF - Infractions et pénalités fiscales communes à tous les impôts -
Infractions relatives au recouvrement de l'impôt
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale. | Bulletin officiel des finances publiques - impôts | ACTU-2019-00215 | https://bofip.impots.gouv.fr/bofip/12029-PGP.html/identifiant=ACTU-2019-00215 | 2019-12-11 00:00:00 | 288e3935c475c8032f862e131ace6a483fa27d64751ea4e1a0b0079d854a03bf | [
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] |
Série / Division :
X
Texte :
Des opérations de remise à niveau
au plan formel des documents du Bulletin officiel des finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent de nouvelles versions
pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications
ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des
liens internes et externes, etc.).
Signataire du document lié :
Florence Lerat, Sous-directrice du contentieux des
impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00188 | https://bofip.impots.gouv.fr/bofip/12051-PGP.html/identifiant=ACTU-2019-00188 | 2019-10-02 00:00:00 | 3f0b1cf2d9cc32ca46df243e0ce86f7b8286f695c685e4e8153ecc0977280bf4 | [
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] |
Série / Division :
ANNX - RFPI
Texte :
L'assiette des taxes sur les cessions à titre onéreux de terrains nus devenus
constructibles (BOI-RFPI-TDC), prévues à l'article 1529 du code général des impôts (CGI) et à
l'article 1605 nonies du CGI, est par principe égale à la plus-value réalisée, déterminée par différence entre le prix
de cession du terrain défini à l'article 150 VA du CGI et le prix d'acquisition stipulé dans les actes, actualisé en fonction
du dernier indice des prix à la consommation hors tabac publié par l'Institut national de la statistique et des études économiques (INSEE).
Afin de simplifier le calcul du prix d'acquisition actualisé pour la détermination de
l'assiette de ces taxes, il est admis, à titre de règle pratique, que les contribuables utilisent, pour les cessions soumises à ces taxes et réalisées depuis l'année 2012, des coefficients d'érosion
monétaire.
Les coefficients d'érosion monétaire actualisés, applicables pour les cessions
intervenant en 2020, sont disponibles dans le document lié.
Actualité liée :
X
Document lié :
BOI-ANNX-000097 : ANNEXE - RFPI - Taxes sur les
cessions à titre onéreux de terrains nus devenus constructibles - Coefficients d'érosion monétaire
Signataire du document lié :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00020 | https://bofip.impots.gouv.fr/bofip/12185-PGP.html/identifiant=ACTU-2020-00020 | 2020-02-05 00:00:00 | 454d5d19bbc0a3dbc7fddd8fb546c263189816bb212364e5e1f7a9e3a3be021a | [
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] |
Séries / Division :
RSA - GEO ; ANNX
Texte :
Les marins pêcheurs exerçant leur activité en dehors des eaux territoriales françaises peuvent, sous certaines conditions,
bénéficier de l'exonération partielle d'impôt sur le revenu prévue au II de l'article 81 A du code général des impôts (CGI).
Le salaire de référence à retenir pour le calcul de la fraction de rémunération exonérée s'élève à 18 946 € au titre de
l'imposition des revenus de 2019.
Actualité liée :
X
Documents liés :
BOI-RSA-GEO-10-30-20 : RSA - Régimes territoriaux particuliers - Salariés détachés à
l'étranger par leur employeur - Conditions spécifiques aux exonérations partielles - Cas particulier des marins pêcheurs
BOI-ANNX-000040 : ANNEXE - RSA - Fiche de calcul de l'abattement et des montants à
déclarer sur la déclaration 2042 C (cas spécifique des marins pêcheurs)
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00053 | https://bofip.impots.gouv.fr/bofip/12190-PGP.html/identifiant=ACTU-2020-00053 | 2020-03-06 00:00:00 | aff93f69f300fb9a69f91de898f2cbcfa0d0069f062c304dfeb100a9b3367c5a | [
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] |
Série / Division :
TFP - IFER
Texte :
Conformément au II de l'article 1635-0
quinquies du code général des impôts (CGI), les montants et tarifs de chacune des composantes de l'imposition forfaitaire sur les entreprises de réseaux (IFER) sont revalorisés chaque année comme
le taux prévisionnel, associé au projet de loi de finances de l'année, d'évolution des prix à la consommation des ménages, hors tabac, pour la même année.
Pour l'année 2020, ce taux s'élève à 1,0 %.
En outre, le tarif applicable à chacun des éléments de l'IFER mentionnée à
l'article 1599 quater B du CGI a été majoré, pour l'année 2020, conformément au mécanisme de garantie des ressources
prévu à
l'article
112 de la loi n° 2010-1657 du 29 décembre 2010 de finances pour 2011, qui prévoit que, lorsque le montant du produit total de l'IFER portant sur les répartiteurs principaux de la boucle locale
cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial perçu au titre d'une année est inférieur à 400 millions d'euros, le tarif applicable au titre de l'année
suivante est majoré par un coefficient égal au quotient d'un montant de 400 millions d'euros par le montant du produit perçu.
Compte tenu du produit de cette composante de l'IFER perçu au titre de l'année 2019, le coefficient de
majoration du tarif pour l'année 2020 est de 1,10137.
Ces dispositions s'appliquent aux tarifs de l'IFER au titre de l'année d'imposition 2020.
Actualité liée :
X
Documents liés :
BOI-TFP-IFER : TFP - Imposition forfaitaire sur les
entreprises de réseaux (IFER)
BOI-TFP-IFER-10 : TFP - IFER sur les éoliennes et hydroliennes
BOI-TFP-IFER-20 : TFP - IFER sur les installations de
production d’électricité d’origine nucléaire ou thermique à flamme
BOI-TFP-IFER-30 : TFP - IFER sur les centrales de production
d'énergie électrique d'origine photovoltaïque ou hydraulique
BOI-TFP-IFER-40 : TFP - IFER sur les transformateurs
électriques
BOI-TFP-IFER-50 : TFP - IFER sur les stations radioélectriques
BOI-TFP-IFER-60 : TFP - IFER sur les installations gazières et les
canalisations de transport de gaz naturel, d'autres hydrocarbures et de produits chimiques
BOI-TFP-IFER-70 : TFP - IFER sur le matériel ferroviaire roulant
utilisé sur le réseau ferré national pour les opérations de transport de voyageurs
BOI-TFP-IFER-80 : TFP - IFER sur certains matériels roulants utilisés
sur les lignes de transport en commun de voyageurs en Île-de-France
BOI-TFP-IFER-90 : TFP - IFER sur les répartiteurs principaux de la
boucle locale cuivre et sur les réseaux de communications électroniques en fibre optique et en câble coaxial
Signataire des documents liés :
Bruno Mauchauffée, adjoint du directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00033 | https://bofip.impots.gouv.fr/bofip/12191-PGP.html/identifiant=ACTU-2020-00033 | 2020-02-19 00:00:00 | 16973764162aed66bd3b4703bec5959017b46a2ce8df68cef9d0e330b4b0646b | [
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] |
Séries / Division :
RSA - CHAMP ; BAREME
Texte :
1/ Pour l'imposition des revenus de l'année 2020, les limites d’exonération des indemnités compensant les
dépenses supplémentaires de restauration, des indemnités compensant les dépenses supplémentaires liées au déplacement ainsi que de la contribution patronale à l'acquisition de titres-restaurant sont
mises à jour.
2/ Aux termes de
l'article
6 de la loi de finances n° 2019-1479 du 28 décembre 2019 de finances pour 2020, la limite d'exonération de la contribution patronale à l'acquisition des 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.
Cette disposition s'applique à compter de l'imposition des revenus de l'année 2020.
3/ À compter de l'imposition des revenus de l'année 2019, le Bulletin officiel des finances publiques - Impôts (BOFiP) est
mis à jour du montant d'exonération des indemnités de fonction des élus locaux.
4/ Pour l'imposition des revenus de l'année 2019, la limite d’exonération de l'indemnité de soins allouée aux tuberculeux
de guerre ainsi que les montants relatifs à la déduction forfaitaire de 10 % pour frais professionnels sont mis à jour.
Actualité liée :
x
Documents liés :
BOI-RSA-CHAMP-20-50-10-20 : RSA - Champ d'application - Éléments du revenu imposable -
Exonération des allocations pour frais d'emploi - Cas particulier des allocations forfaitaires
BOI-RSA-CHAMP-20-50-30 : RSA - Champ d'application - Éléments du revenu imposable -
Revenus exonérés - Exonérations à caractère social
BOI-BAREME-000035 : BAREME - RSA - Limites d’exonération d'impôt sur le
revenu applicables à certains revenus d'activités et de remplacement
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2020-00114 | https://bofip.impots.gouv.fr/bofip/12258-PGP.html/identifiant=ACTU-2020-00114 | 2020-06-26 00:00:00 | 5ebb0f008b88776833f0f0688b15e357279a1fa2fc294d0cef4606e581a24d48 | [
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Texte :
Des opérations
de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications génèrent
de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles
publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation
des liens internes et externes, etc.).
Signataire du document
lié :
Florence Lerat, sous-directrice
du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2019-00229 | https://bofip.impots.gouv.fr/bofip/12160-PGP.html/identifiant=ACTU-2019-00229 | 2019-12-30 00:00:00 | 315d79eac9e1275cb819b4ea987421357600c8a6dd1f88ab5d9b84642b40fb48 | [
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Texte :
Des
opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances publiques-impôts sont réalisées régulièrement depuis l'ouverture de la base documentaire. Ces modifications
génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre connaissance de ces modifications par le dispositif des fils RSS.
Ces
nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques,
réparation des liens internes et externes, etc.).
Signataire des
documents liés :
Florence Lerat,
sous-directrice du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00071 | https://bofip.impots.gouv.fr/bofip/12317-PGP.html/identifiant=ACTU-2020-00071 | 2020-04-15 00:00:00 | b287336d54166bb0dc9d4b5fe010551c05fabf52047dd3f7105ab9aa9295baf4 | [
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] |
Séries / Division :
RPPM - RCM ; LETTRE ; FORM
Texte :
La présente publication apporte des précisions sur les critères d’application de l’exonération de retenue à la source prévue par les dispositions du 2 de l’article 119 bis du code général des impôts sur les dividendes versés par des sociétés françaises à des organismes de placement collectif établis dans un État tiers à l’Union européenne.
Les commentaires du titre II du BOI-RPPM-RCM-30-30-20-70 relatif au régime fiscal des revenus distribués par les sociétés françaises à certains organismes de placement collectif étrangers ainsi que le formulaire BOI-FORM-000089 font l'objet d'une consultation publique du 12 août au 15 septembre 2020 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés et Documents liés soumis à consultation publique :
BOI-RPPM-RCM-30-30-20-70 : RPPM - Revenus et profits du patrimoine mobilier, gains et profits assimilés - Régime fiscal des revenus distribués par les sociétés françaises à des non-résidents - Exonérations totales ou partielles de retenue à la source sur les revenus distribués versés à certains organismes de placement collectif étrangers (CGI, art. 119 bis, 2)
BOI-LETTRE-000246 : LETTRE - RPPM - Modèle d'attestation certifiée par le gestionnaire à l'étranger du compte-titre de l'OPC étranger (CGI, art. 119 bis, 2)
BOI-FORM-000089 : FORMULAIRE - RPPM - Demande d'exonération de retenue à la source sur les revenus distribués versés à des organismes de placement collectif (OPC) étrangers ne relevant pas de l’un des types d’OPC visés aux BOI-FORM-000037 et BOI-FORM-000086 (CGI, art. 119 bis, 2)
Signataire des documents liés :
Florence Lerat, sous-directrice chargée du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2020-00237 | https://bofip.impots.gouv.fr/bofip/12480-PGP.html/ACTU-2020-00237-4 | 2020-08-12 00:00:00 | 787cefa05c3df26a3eb6550e44a3935b236bc2ded03d9129c3f5024ca3fd5001 | [
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] |
Séries / Division :
RFPI - PVI ; RES
Texte :
Des précisions sont apportées sur l'appréciation du délai « normal » d’inoccupation d'un bien immobilier avant sa vente, en cas de sinistre ayant rendu le logement inhabitable au regard du régime d’exonération de la plus-value résultant de la cession de la résidence principale codifié à l'article 150 U du code général des impôts.
Actualité liée :
X
Document lié :
BOI-RES-000078 : RESCRIT - RFPI - Exonération de la plus-value résultant de la cession de la résidence principale - Appréciation du délai « normal » d’inoccupation du bien avant sa vente, en cas de sinistre ayant rendu le logement inhabitable
Signataire du document lié :
Antoine Magnant, directeur général adjoint des finances publiques | Bulletin officiel des finances publiques - impôts | ACTU-2020-00279 | https://bofip.impots.gouv.fr/bofip/12574-PGP.html/ACTU-2020-00279 | 2020-12-03 00:00:00 | 4a1ec5a8f8a07182cecd4add5096e94350679c33f63d05bd3c64f4f2c340fbb7 | [
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Série / Division :
IS - BASE
Texte :
Le V de l'article 209 du code général des impôts
(CGI) prévoit un mécanisme d'abattement sur les plus-values de cession de navires en fonction de la durée de détention de ces actifs par la société cédante pendant laquelle elle a appliqué le
régime de la taxation au tonnage (CGI, art. 209-0 B).
Dans la situation particulière où une entreprise de transport maritime qui exploite sous le régime de la taxation au
tonnage un navire pris en location auprès d'une société de portage, acquiert l'intégralité des parts de cette société puis le navire dans le cadre d'une opération placée sous le régime fiscal de
faveur prévu à l'article 210 A du CGI, à l'article 210 B
du CGI et à l'article 210 C du CGI,
l'article
74 de la loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 précise que la durée de détention sous le régime de la taxation au tonnage à retenir pour la détermination de
l'abattement sur les plus-values se décompte à partir de la date du début d'exploitation du navire.
En application de
l'article
1 du décret n° 2015-1377 du 30 octobre 2015 relatif à l'abattement applicable aux plus-values de cession de navires réalisées par les entreprises de transport maritime placées sous le régime de la
taxe au tonnage, ces dispositions s'appliquent aux exercices clos à compter du 1er novembre 2015.
Actualité liée :
X
Document lié :
BOI-IS-BASE-60-40-30-10 : IS - Base d'imposition - Dispositifs particuliers - Régime
optionnel de taxation au tonnage des entreprises de transport maritime - Détermination du résultat des activités éligibles
Signataire du document lié :
Véronique Bied-Charreton, Directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2016-00071 | https://bofip.impots.gouv.fr/bofip/10281-PGP.html/identifiant=ACTU-2016-00071 | 2016-04-06 00:00:00 | 06539377d4a53c2b5788857718f0179ff5de074bcf38e8d0df67a9b04aec1564 | [
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] |
Les instructions ci-après sont publiées par dérogation au principe de la publication mensuelle des
instructions concernant les entreprises et les professionnels.
Série / Division :
IR - DOMIC
Texte :
Les limites des tranches du tarif de la retenue à la source applicable aux traitements, salaires, pensions et rentes
viagères de source française, servis à des personnes qui ne sont pas fiscalement domiciliées en France, prévue au IV de l'article
182 A du code général des impôts, sont actualisées chaque année dans la même proportion que la limite la plus proche des tranches du barème de l'impôt sur le revenu.
La présente publication actualise les limites des tranches du tarif de la retenue à
la source afférentes aux rémunérations annuelles, ainsi que celles qui correspondent à des périodes plus courtes (trimestre, mois, semaine, jour), pour l'année 2018.
Actualité liée :
X
Documents liés :
BOI-IR-DOMIC-10-20-20-10 : IR - Situations particulières liées au domicile - Application
du droit interne en l'absence de conventions fiscales internationales - Modalités d'imposition - Retenues à la source sur les traitements, salaires, pensions et rentes viagères
BOI-IR-DOMIC-10-20-20-20 : IR - Application du droit interne en l'absence de conventions
fiscales internationales - Retenues à la source sur les sommes payées en contrepartie de prestations artistiques
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2017-00192 | https://bofip.impots.gouv.fr/bofip/11126-PGP.html/identifiant=ACTU-2017-00192 | 2017-12-26 00:00:00 | 27558eed3a71e866b8bbf85c9e57bd3e2541d203f5e0d3b5a201087305bb6009 | [
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Séries / Divisions :
IR - BASE, IR - LIQ, BNC - BASE, BNC - SECT, BIC - PVMV
Texte :
L'article
29 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 abaisse le taux d'imposition des plus-values nettes à long terme réalisées par les entreprises soumises à l'impôt sur le revenu
prévu à l'article 39 quindecies du code général des impôts (CGI), de 16 % à 12,8 %.
Cette disposition s'applique à l'impôt sur le revenu dû au titre de l'année 2017 et
des années suivantes. Le taux de 12,8 % s'applique donc aux plus-values à long terme réalisées au cours des exercices clos à compter du 1er janvier 2017.
Les modalités d'imposition des plus-values à long terme fixées par l'article 39 quindecies du CGI sont principalement commentées au
BOI-BIC-PVMV-20-40-10.
Actualité liée :
X
Documents liés :
BOI-IR-BASE-10-20-30 : IR - Base d'imposition - Détermination du revenu brut global -
Prise en compte des déficits - Modalités d'imputation et de report des déficits
BOI-IR-LIQ-20-20-40 : IR - Liquidation - Calcul de l'impôt - Corrections affectant le
montant de l'impôt brut - Autres corrections
BOI-BNC-BASE-30-30-10 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités générales d'imposition
BOI-BNC-BASE-30-30-20-30 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités particulières d'imposition - Réévaluation des immobilisations
BOI-BNC-BASE-30-30-20-40 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités particulières d'imposition - Annulation ou résolution de la cession d'un élément du patrimoine professionnel et réduction du prix de cession
BOI-BNC-BASE-30-30-20-60 : BNC - Base d'imposition - Plus-values et moins-values -
Modalités particulières d'imposition - Autres cas particuliers
BOI-BNC-SECT-60-10 : BNC - Régimes sectoriels - Propriétaires de chevaux de course non
éleveurs, non entraîneurs, éleveurs sans sol
BOI-BIC-PVMV-20-20-30 : BIC - Plus-values et moins-values - Régime fiscal des plus-values
à court terme et à long terme - Définition des plus-values et moins-values à long terme - Régime fiscal de la cession ou concession de droits de la propriété industrielle
BOI-BIC-PVMV-20-40-10 : BIC - Plus-values et moins-values - Régime fiscal des
plus-values et moins-values à court terme et à long terme - Règles applicables aux plus-values nettes à long terme
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2018-00099 | https://bofip.impots.gouv.fr/bofip/11306-PGP.html/identifiant=ACTU-2018-00099 | 2018-07-04 00:00:00 | d49bace293995dfcc56dd4cb35b33350068fbd84a6dddc623feace689a6998ea | [
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] |
Série / Division :
TVA - DECLA
Texte :
Des précisions sont apportées sur le champ d'application du dispositif d'autoliquidation de TVA prévu au 2 octies de
l'article 283 du code général des impôts (CGI) pour certains services de communications électroniques.
Les sommes acquittées par une téléboutique au titre de l'acquisition de minutes téléphoniques auprès d'un opérateur de
communications électroniques sont soumises à la taxe prévue à l'article 302 bis KH du CGI. Partant, la TVA grevant la
vente de minutes téléphoniques à une téléboutique demeure collectée par l'opérateur de communications électroniques.
Actualité liée :
X
Document lié :
BOI-TVA-DECLA-10-10-20 : TVA - Régimes d'imposition et obligations déclaratives et
comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Détermination du redevable
Signataire du commentaire lié :
Véronique Bied-Charreton, directrice de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2013-00086 | https://bofip.impots.gouv.fr/bofip/7809-PGP.html/identifiant=ACTU-2013-00086 | 2013-04-09 00:00:00 | 0d9b1027d1388bffa213d705ccda88c4fb2c4fa76678edea297f26467df01a65 | [
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] |
Séries - Divisions :
TVA - CHAMP, TVA - LIQ, ANNX
Texte :
En application de
l’article
71 de la loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019, les associations soumises à un régime d’agrément ou d’autorisation visées au 1° ter du 7 de
l'article 261 du code général des impôts (CGI) qui rendent des prestations de services à la personne éligibles à l’un des deux
taux réduits de TVA mentionnés à l’article 278-0 bis du CGI et au i de
l’article 279 du CGI ne sont exonérées de TVA que lorsque ces prestations sont réalisées au bénéfice d’un public en situation
de fragilité ou de dépendance.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-30-10-30-10 : TVA - Champ d'application et territorialité - Exonérations -
Opérations exonérées en régime intérieur - Organismes d'utilité générale - Principes généraux applicables aux organismes sans but lucratif
BOI-TVA-CHAMP-30-10-30-20 : TVA - Champ d'application et territorialité - Exonérations -
Opérations exonérées en régime intérieur - Organismes d'utilité générale - Cas particuliers d'organismes sans but lucratif
BOI-TVA-LIQ-30-20-80 : TVA - Liquidation - Taux réduits - Prestations de services
imposables aux taux réduits - Services d'aides à la personne
BOI-ANNX-000223 : ANNEXE - TVA - Tableau récapitulatif des modalités déclaratives et
ventilation des services d'aide à la personne par taux de TVA (art. 86 de l'annexe III au code général des impôts)
Signataire des documents liés :
Christophe Pourreau, Directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2019-00108 | https://bofip.impots.gouv.fr/bofip/11818-PGP.html/identifiant=ACTU-2019-00108 | 2019-05-15 00:00:00 | 0b98cfa087cc228928c69ecc2d7740a2aaee372ba9d88c7894dc9db9638b6c5a | [
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] |
Série / Division :
ENR - DMTOM
Texte :
Le 7° du I de l'article 64 de la loi n°2020-1721 du 29 décembre 2020 de finances pour 2021 substitue au droit fixe de 125 € la gratuité de la formalité de l'enregistrement pour les actes constatant la cession à titre onéreux d'un fonds agricole (code général des impôts (CGI), art. 732) ainsi que pour les actes constatant la cession de gré à gré d'un navire de pêche artisanale et du matériel servant à son exploitation (CGI, art. 732 A).
Cette mesure s'applique aux actes établis à compter du 1er janvier 2021.
Actualité liée :
X
Document lié :
BOI-ENR-DMTOM-50-20 : ENR - Mutations de propriété à titre onéreux de meubles - Ventes de gré à gré
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00053 | https://bofip.impots.gouv.fr/bofip/12814-PGP.html/ACTU-2021-00053 | 2021-02-03 00:00:00 | 1c2309ffaa9ce7c6308c23fe6954d8be59d0558cd846c566e7390fd5f9b66b55 | [
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Série / Division :
BAREME
Texte :
Au 1er janvier 2021, le tarif de la taxe due par les concessionnaires d'autoroutes prévu à l'article 302 bis ZB du code général des impôts est maintenu à 7,36 euros pour mille kilomètres.
Actualité liée :
X
Document lié :
BOI-BAREME-000041 : BAREME - TCA - Barème de la taxe due par les concessionnaires d'autoroutes
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00166 | https://bofip.impots.gouv.fr/bofip/13051-PGP.html/ACTU-2021-00166 | 2021-06-23 00:00:00 | bfbb928329f4b34664c8639510b7c541f7f7c29adcd30b08e9ec6dceb1426fb2 | [
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] |
Série / Division :
BIC - PVMV ; ANNX
Texte :
L'article 42 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 instaure au 7 quinquies de l'article 38 du code général des impôts (CGI) un dispositif optionnel de report de la plus-value résultant de la transmission à titre gratuit et irrévocable de titres de capital ou de parts sociales à une fondation reconnue d'utilité publique, jusqu'à leur cession par la fondation bénéficiaire de cette transmission.
Le 5 ter de l'article 206 du CGI assujettit la plus-value dont l'imposition a été reportée à l'impôt sur les sociétés.
Actualité liée :
x
Documents liés :
BOI-BIC-PVMV-30-30 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille
BOI-BIC-PVMV-30-30-140 : BIC - Plus-values et moins-values - Plus-values et moins-values du portefeuille-titres - Cession des titres du portefeuille - Dispositions particulières aux opérations de transmission à titre gratuit au profit d'une fondation reconnue d'utilité publique
BOI-FORM-000091 : FORMULAIRE - IS - Etat de suivi du report d'imposition prévu au 7 quinquies de l'article 38 du code général des impôts
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2021-00196 | https://bofip.impots.gouv.fr/bofip/13125-PGP.html/ACTU-2021-00196 | 2021-06-30 00:00:00 | 62b41fed55d52cd4a3d26792aac82d90a9542a7b2385614a48dd830497124ba1 | [
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] |
Séries / Divisions :
BIC - CHAMP ; IF - TFB ; IF - CFE
Texte :
L'article 223 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 prévoit la prorogation de deux ans, soit jusqu'au 31 décembre 2022, des exonérations fiscales (impôt sur les bénéfices, taxe foncière sur les propriétés bâties et cotisation foncière des entreprises) codifiées respectivement à l'article 44 septdecies du code général des impôts (CGI), à l'article 1383 J du CGI, à l'article 1463 B du CGI et l'article 1466 B bis du CGI, applicables dans les zones de développement prioritaires.
Actualité liée :
X
Documents liés :
BOI-BIC-CHAMP-80-10-100 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaireBOI-BIC-CHAMP-80-10-100-10 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire - Conditions d'éligibilitéBOI-BIC-CHAMP-80-10-100-20 : BIC - Champ d'application et territorialité - Exonérations - Entreprises ou activités implantées dans certaines zones du territoire - Entreprises créées dans les zones de développement prioritaire - Opérations éligiblesBOI-IF-TFB-10-160-80 : IF - Taxe foncière sur les propriétés bâties - Champ d'application et territorialité - Exonération des immeubles situés dans des zones délimitées - Exonérations des immeubles rattachés à des entreprises nouvelles créées dans les zones de développement prioritaireBOI-IF-CFE-10-30-47 : IF - Cotisation foncière des entreprises - Champ d'application - Personnes et activités exonérées - Exonérations de plein droit et facultative temporaires accordées pour les entreprises créées dans les zones de développement prioritaire
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscaleMauchauffée Bruno adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00179 | https://bofip.impots.gouv.fr/bofip/13080-PGP.html/ACTU-2021-00179 | 2021-06-30 00:00:00 | 2a116e30384bc4f1f95cecc2a0a676bd2916797008db3c194ea9dfa43e15ca2c | [
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Série / Division :
TVA-CHAMP
Texte :
A la suite de la sortie de l'Union européenne du Royaume-Uni de Grande-Bretagne et d'Irlande du Nord, des précisions sont apportées sur les règles de la TVA applicables aux comptoirs de vente hors taxe visés au c du 1 de l'article 85 E de l'annexe III au code général des impôts situés au sein du terminal ferroviaire de Coquelles réservé aux passagers se rendant au Royaume-Uni.
Actualité liée :
X
Documents liés :
BOI-TVA-CHAMP-20-20-20 : TVA - Champ d'application et territorialité - Lieu des livraisons de biens meubles corporels - Régime applicable aux livraisons de biens à emporter par les voyageurs se rendant dans un autre État membre de l'Union européenne ou dans un pays ou un territoire tiers à l'Union européenne
BOI-TVA-CHAMP-40-20-20 : TVA - Champ d'application et territorialité - Régime suspensif - Opérations réalisées sous un régime ou un entrepôt fiscal suspensif - Biens concernés
Signataire des documents liés :
Bruno Mauchauffée adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00205 | https://bofip.impots.gouv.fr/bofip/13173-PGP.html/ACTU-2021-00205 | 2021-07-22 00:00:00 | 8164585957caa1486c7201833e4f1cff92351dd644e949a43fef9ab01465e470 | [
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] |
Séries / Divisions :
IS - BASE ; IS - CESS ; FORM ; RES
Texte :
L'article 45 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020 a pour objet de transposer les mesures de lutte contre les dispositifs hybrides prévues aux articles 9, 9 bis et 9 ter de la directive (UE) 2016/1164 du Conseil du 12 juillet 2016 établissant des règles pour lutter contre les pratiques d'évasion fiscale qui ont une incidence directe sur le fonctionnement du marché intérieur, modifiée par la directive (UE) 2017/952 du Conseil du 29 mai 2017 modifiant la directive (UE) 2016/1164 en ce qui concerne les dispositifs hybrides faisant intervenir des pays tiers.
Ces règles, codifiées à l'article 205 B du code général des impôts (CGI), à l'article 205 C du CGI et à l'article 205 D du CGI, visent à lutter contre les dispositifs hybrides issus de l'interaction des systèmes d'imposition des sociétés des Etats membres de l'Union européenne, entre eux ou vis-à-vis d'Etats ou de territoires tiers.
Par ailleurs, en raison de sa finalité commune avec certaines dispositions du nouvel article 205 B du CGI, le dispositif de limitation de la déduction des charges financières en cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière, prévu au b du I de l'article 212 du CGI, est supprimé.
Enfin, ces commentaires intègrent le dispositif prévu au 2 de l'article 221 du CGI, qui prévoit que les plus-values latentes constatées lors du transfert d'un actif isolé de la France vers un Etat membre de l'Union européenne sont éligibles à un étalement d'imposition sur cinq ans.
Ces nouvelles dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2020, à l'exception de l'article 205 C du CGI, qui s'applique aux exercices ouverts à compter du 1er janvier 2022.
Actualité liée :
X
Documents liés :
BOI-IS-BASE : IS - Base d'imposition
BOI-IS-BASE-35 : IS - Base d'imposition - Charges financières
BOI-IS-BASE-35-30 : IS - Base d'imposition - Charges financières - Limitation des charges financières en cas de faible imposition ou d'exonération des intérêts dans le résultat de l'entreprise liée créancière
BOI-IS-BASE-35-40-10-10 : IS - Base d'imposition - Charges financières - Limitation de la déduction des charges financières nettes - Régime de droit commun - Champ d'application
BOI-IS-BASE-80 : IS - Base d'imposition - Mesures de lutte contre les dispositifs hybrides
BOI-IS-BASE-80-10 : IS - Base d'imposition - Mesures de lutte contre les dispositifs hybrides - Définitions prévues à l'article 205 B du CGI
BOI-IS-BASE-80-20 : IS - Base d'imposition - Mesures de lutte contre les dispositifs hybrides - Règles relatives aux dispositifs hybrides visés à l'article 205 B du CGI
BOI-IS-BASE-80-20-10 : IS-Base d'imposition - Mesures de lutte contre les dispositifs hybrides – Règles relatives aux dispositifs hybrides visés à l'article 205 B du CGI – Champ d'application
BOI-IS-BASE-80-20-20 : IS - Base d'imposition - Mesures de lutte contre les dispositifs hybrides - Règles relatives aux dispositifs hybrides visés à l'article 205 B du CGI - Mesures de correction
BOI-IS-BASE-80-30 : IS - Base d'imposition - Mesures de lutte contre les dispositifs hybrides - Règles relatives aux dispositifs hybrides inversés et aux dispositifs faisant apparaître une situation de double résidence, respectivement visés à l'article 205 C du CGI et à l'article 205 D du CGI
BOI-IS-CESS-30 : IS - Cession ou cessation, transformation de sociétés, transfert d'un actif, de siège et situations assimilées - Transfert du siège ou d'un établissement, accompagné du transfert d'éléments de l'actif immobilisé, dans un autre État membre de l'Union européenne ou dans un autre État partie à l'accord sur l'Espace économique européen
BOI-RES-IS-000041 : RES - Impôt sur les sociétés - Base d'imposition - Déductibilité des intérêts versés à une société belge bénéficiant du régime des intérêts notionnels
BOI-FORM-000031 : FORMULAIRE - IS - Transfert d'un actif, du siège social ou d'un établissement - État de suivi des plus-values - Option pour le paiement fractionné de l'impôt sur les sociétés
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00014 | https://bofip.impots.gouv.fr/bofip/12745-PGP.html/ACTU-2021-00014 | 2021-12-15 00:00:00 | 70e64f3b3c0bcf8f5089c26108c625730651fe81420df11ee3972cc8f2e71839 | [
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] |
Série / Division :
ENR - DMTG
Texte :
À la suite de la consultation publique, des modifications sont apportées concernant les BOI-ENR-DMTG-10-20-40-10 et BOI-ENR-DMTG-10-20-40-20.
Actualité liée :
06/04/2021 : ENR - Consultation publique - Mutations à titre gratuit - Exonération partielle en raison de la nature du bien transmis : transmission d'entreprises ayant une activité industrielle, commerciale, artisanale, agricole ou libérale - Précisions sur les assouplissements des conditions prévues à l'article 787 B du CGI (loi n°2018-1317 du 28 décembre 2018 de finances pour 2019, art. 40)
Documents liés :
BOI-ENR-DMTG-10-20-40-10 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonération partielle en raison de la nature du bien transmis : transmission des parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
BOI-ENR-DMTG-10-20-40-20 : ENR - Mutations à titre gratuit - Successions - Champ d'application des droits de mutation par décès - Exonération partielle en raison de la nature du bien transmis - Remise en cause du régime de transmission des parts ou actions de sociétés ayant une activité industrielle, commerciale, artisanale, agricole ou libérale
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00245 | https://bofip.impots.gouv.fr/bofip/13275-PGP.html/ACTU-2021-00245 | 2021-12-21 00:00:00 | e21a32ba0f1b6f2a655eab00d49a65a25968b446c890da7d83d635c85296e89d | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des
finances publiques-impôt sont réalisées régulièrement depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une
correction de la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la
reprise de la doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Patrice Laussucq, Sous-directeur du contentieux des impôts des professionnels | Bulletin officiel des finances publiques - impôts | ACTU-2016-00117 | https://bofip.impots.gouv.fr/bofip/10563-PGP.html/identifiant=ACTU-2016-00117 | 2016-05-04 00:00:00 | 64e7a02ebf666261a2d54995f00614afb9b5102ccbd22b3c81d8eff145870a54 | [
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Séries / Divisions :
X
Texte :
Des opérations de remise à niveau au plan formel des documents du Bulletin officiel des finances
publiques-impôt sont réalisées chaque semaine depuis l'ouverture de l'application. Ces modifications génèrent de nouvelles versions pour chacun des documents concernés. Vous pouvez prendre
connaissance de ces modifications par le dispositif des fils RSS.
Ces nouvelles publications ne constituent pas des mises à jour doctrinales mais une correction de
la présentation formelle des documents (formatage des documents, correction d'erreurs orthographiques, réparation des liens internes et externes, etc.).
Seules les évolutions ou nouveautés doctrinales ou corrections d'erreurs dans la reprise de la
doctrine antérieure font l'objet d'actualités.
Les usagers abonnés dans leur messagerie au fil RSS "dernières publications" recevront un message pour chacun des documents republiés. Compte tenu du nombre important de documents susceptibles
d'êtres concernés, il est recommandé de privilégier l'abonnement au fil RSS "Actualités" qui ne signale que les évolutions doctrinales.
Signataire des documents liés :
Jean-Pierre Lieb, chef du service juridique de la fiscalité | Bulletin officiel des finances publiques - impôts | ACTU-2013-00124 | https://bofip.impots.gouv.fr/bofip/8815-PGP.html/identifiant=ACTU-2013-00124 | 2013-05-27 00:00:00 | fdcb722d50d8103f47887e38bbb55a7aaaf0039e98e2b74b18104abd3c666368 | [
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] |
Série / Division :
DJC - CADA
Texte :
Les commentaires relatifs à la diffusion des données statistiques produites par l'administration fiscale sont actualisés afin d'intégrer les évolutions intervenues en la matière issues :
- de l'ordonnance n° 2015-1341 du 23 octobre 2015 relative aux dispositions législatives du code des relations entre le public et l'administration ;
- du règlement (UE) 2016/679 du parlement européen et du Conseil du 27 avril 2016 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, et abrogeant la directive 95/46/CE (règlement général sur la protection des données).
Par ailleurs, en application du 1 du J du I de l'article 16 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, le produit de la taxe d'habitation (TH) afférente à l'habitation principale des années 2021 et 2022 est désormais perçu au profit de l'Etat en lieu et place des collectivités territoriales. Par conséquent, à compter du 1er janvier 2022, plus aucune transmission de fichiers nominatifs TH dits « format 3 » et « format 4 » au profit des collectivités locales n'est possible.
Actualité liée :
X
Document lié :
BOI-DJC-CADA-20 : DJC - Accès aux documents administratifs - Données statistiques produites par l'administration fiscale
Signataire du document lié :
Denis Boisnault, chef du département des études et statistiques fiscales | Bulletin officiel des finances publiques - impôts | ACTU-2021-00279 | https://bofip.impots.gouv.fr/bofip/13354-PGP.html/ACTU-2021-00279 | 2022-01-26 00:00:00 | 29500f16c6b5f00464b339313a30577780aa485c43d866eea160e2d5c0e431cd | [
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] |
Séries / Division :
IF - CFE ; ANNX
Texte :
L'article 104 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 modifie les conditions ouvrant droit à l'exonération de cotisation foncière des entreprises (CFE) en faveur des diffuseurs de presse spécialistes prévues par l'article 1458 bis du code général des impôts (CGI).
Cet aménagement supprime la condition relative à l'absence de lien entre l'entreprise et un réseau commercial par un contrat prévu à l'article L.330-3 du code de commerce. A compter du 1er janvier 2022, seront donc susceptibles d'être exonérés au titre de l'article 1458 bis du CGI les diffuseurs spécialistes liés à une autre entreprise par un tel contrat.
Actualité liée :
X
Documents liés :
BOI-IF-CFE-10-30-10-45 : IF - Cotisation foncière des entreprises - Personnes et activités exonérées - Exonérations de plein droit permanentes - Diffuseurs de presse spécialistesBOI-ANNX-000258 : ANNEXE - IF - Tableau récapitulatif des critères retenus en matière de cotisation foncière des entreprises (CFE) pour les diffuseurs de presse spécialistes, les librairies indépendantes de référence (LIR) labellisées, les librairies autres que celles labellisées LIR et les disquaires indépendants
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00002 | https://bofip.impots.gouv.fr/bofip/13446-PGP.html/ACTU-2022-00002 | 2022-02-16 00:00:00 | c8caaa4f7064e902d732a30c26a01da2b6656b4cc12256e8e274888c77ca03ae | [
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Série / Division :
BIC - RICI
Texte :
L’article 83 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 proroge le crédit d’impôt innovation (CII) prévu au k du II de l’article 244 quater B du code général des impôts (CGI) jusqu’au 31 décembre 2024.
Par ailleurs, il supprime, pour les dépenses exposées à compter du 1er janvier 2023, la prise en compte du forfait de fonctionnement dans l’assiette du CII. Cette suppression est compensée, à compter de cette même date, par l’augmentation du taux de droit commun du CII de 20 % à 30 % et du taux majoré outre-mer de 40 % à 60 %. Cette augmentation des taux du CII permet de maintenir le niveau d'incitation offert par le dispositif.
La présente publication commente ces aménagements.
En outre, conformément à l’article premier du règlement général d'exemption par catégorie (RGEC) n° 651/2014 de la Commission européenne du 17 juin 2014 déclarant certaines aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne (TFUE), elle précise explicitement que sont exclues du bénéfice du CII les entreprises en difficulté au sens du droit de l'Union européenne ainsi que les entreprises qui font l’objet d’une injonction de récupération d’aide non exécutée émise dans une décision antérieure de la Commission européenne déclarant une aide octroyée illégale et incompatible avec le marché intérieur.
Ces précisions sont apportées à droit constant, le bénéfice du CII étant déjà, en application du 2 du II bis de l'article 244 quater B du CGI, surbordonné au respect des articles 2, 25 et 30 et du 1, du a du 2 et du 3 de l'article 28 du RGEC.
Actualité liée :
X
Documents liés :
BOI-BIC-RICI-10-10-45 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Cas des PME réalisant certaines dépenses d'innovationBOI-BIC-RICI-10-10-45-20 : BIC - Réductions et crédits d'impôt - Crédit d'impôt recherche - Cas des PME réalisant certaines dépenses d'innovation - Détermination de la fraction de crédit d'impôt
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00035 | https://bofip.impots.gouv.fr/bofip/13507-PGP.html/ACTU-2022-00035 | 2022-02-16 00:00:00 | ff5068f62785ca058bad28f9359b674a1009a61ba7a272ccab768b063965382c | [
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] |
Séries / Divisions :
BA - REG ; BNC - DECLA ; BIC - DECLA
Texte :
Les délais d'option pour un régime réel d'imposition des bénéfices industriels et commerciaux (BIC) et les délais de renonciation pour un régime réel d'imposition BIC, bénéfices non commerciaux (BNC) ou bénéfices agricoles (BA) ont été allongés par l'article 7 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022. Ces délais sont désormais identiques quelle que soit la catégorie d’imposition des revenus professionnels.
Il résulte de l'article 7 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 que :
- les entreprises qui relèvent de plein droit du régime micro-BIC peuvent opter pour un régime réel d'imposition. Cette option peut être exercée dans les délais de dépôt de la déclaration des résultats de l’année précédant celle au titre de laquelle l'option s’applique (code général des impôts [CGI], art. 50-0, 4).
- en cas de création d'entreprises, l'option pour un régime réel d'imposition BIC ou BA peut être exercée dans les délais applicables au dépôt de la déclaration souscrite au titre de l'année de la première période d'activité (CGI, art. 50-0, 4 et CGI, art. 69, IV).
- enfin, les entreprises dont l'activité relève des BIC, BNC ou BA peuvent renoncer à une option pour un régime réel d'imposition dans les délais applicables au dépôt de la déclaration souscrite au titre des résultats de l'année précédant celle au titre de laquelle la renonciation s'applique (CGI, art. 50-0, 4, CGI, art. 64 bis, V et CGI, art. 102 ter, 5).
Cet allongement des délais d’option et de renonciation pour un régime réel d’imposition s’applique aux options et renonciations exercées à compter du 1er janvier 2022.
Actualité liée :
X
Documents liés :
BOI-BA-REG-30 : BA - Régimes d'imposition - Options
BOI-BNC-DECLA-10-10 : BNC - Régime de la déclaration contrôlée - Champ d'application
BOI-BIC-DECLA-10-30 : BIC - Régimes d'imposition et obligations déclaratives - Option pour un régime réel d'imposition
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00062 | https://bofip.impots.gouv.fr/bofip/13542-PGP.html/ACTU-2022-00062 | 2022-05-11 00:00:00 | 9df8af4d0f298d2ded7f4d11485d862435213c15324be8fb410ce75745b63285 | [
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] |
Série / Division :
BIC - CHG
Texte :
Le taux de référence servant au calcul du plafonnement des intérêts déductibles en application des dispositions du 3° du 1 de l'article 39 du code général des impôts a été mis à jour pour les exercices de douze mois clos du 30 septembre 2022 au 30 décembre 2022.
Actualité liée :
X
Document lié :
BOI-BIC-CHG-50-50-30 : BIC - Frais et charges - Charges financières - Intérêts des avances consenties par les associés en sus de leur part de capital - Taux d'intérêt limite
Signataire du document lié :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2022-00135 | https://bofip.impots.gouv.fr/bofip/13714-PGP.html/ACTU-2022-00135 | 2022-10-19 00:00:00 | b18c185ed76e7bcddfe038924a398feb0796285e79224a9f093d0cda173a9d9f | [
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Séries / Divisions :
RSA - GER ; BNC - DECLA
Texte :
1/ Le Bulletin officiel des Finances publiques - Impôts, dans sa version publiée le 15 décembre 2022, dispose qu'à compter de l'imposition des revenus de l'année 2023, les rémunérations perçues par les associés d’une société d’exercice libérale (SEL) au titre de l’exercice de leur activité libérale dans cette société sont en principe imposées dans la catégorie des bénéfices non commerciaux (BNC), conformément au 1 de l’article 92 du code général des impôts (CGI), sauf à démontrer que cette activité est exercée dans des conditions traduisant l’existence, à l’égard de la société, d’un lien de subordination caractérisant une activité salariée. Lorsqu’il est établi qu’un lien de subordination existe entre l’associé et la SEL au titre de l’exercice de cette activité, ces rémunérations sont, par exception, imposées dans la catégorie des traitements et salaires.
Pour les gérants majoritaires de sociétés d’exercice libéral à responsabilité limitée (SELARL) et les associés gérants de sociétés d’exercice libéral en commandite par actions (SELCA), ces règles s’appliquent lorsque ces mêmes rémunérations, tirées de l’exercice de leur activité libérale, peuvent être distinguées de celles qu’ils perçoivent au titre de leurs fonctions de gérance. À défaut, les rémunérations tirées de l’exercice de leur activité libérale dans la SEL sont, comme celles perçues au titre de leurs fonctions de gérance, imposées dans les conditions prévues à l’article 62 du CGI.
Corrélativement, à compter de l'imposition des revenus de l'année 2023, les associés de SEL ne peuvent plus se prévaloir de l'interprétation doctrinale exprimée au I-C-3 § 110 du BOI-BNC-DECLA-10-10-20220511 ou au VIII-B-2 § 510 du BOI-RSA-GER-10-30-20120912, dans leur version en vigueur antérieurement à la publication du 15 décembre 2022, pour justifier l’imposition des rémunérations qu’ils perçoivent à raison de l’exercice de leur activité libérale dans ces sociétés dans la catégorie des traitements et salaires ou, pour ce qui concerne les gérants majoritaires de SELARL et les associés gérants de SELCA, dans les conditions prévues à l’article 62 du CGI.
2/ Consécutivement à cette publication du 15 décembre 2022, il est apparu que certains contribuables n’étaient pas en mesure de mettre en œuvre ce régime d’imposition en BNC dès le 1er janvier 2023.
En conséquence, il est admis que les associés de SEL déclarant, sur la base des commentaires doctrinaux précités dans leur version antérieure à la publication du 15 décembre 2022, les rémunérations perçues au titre de l’exercice de leur activité libérale dans ces sociétés dans la catégorie des traitements et salaires ou, pour ce qui concerne les associés gérants majoritaires de SELARL et les associés gérants de SELCA, dans les conditions prévues à l’article 62 du CGI, puissent continuer, à raison de ces rémunérations, d'être imposés selon ces mêmes modalités jusqu'au 31 décembre 2023, lorsque ces contribuables ne sont pas en mesure de se conformer, dès le 1er janvier 2023, au régime d'imposition en BNC.
Actualité liée :
15/12/2022 : RSA - BNC - Régime d’imposition des rémunérations perçues par les associés des sociétés d’exercice libéral au titre de l’exercice d’une activité libérale au sein de ces sociétés - Jurisprudences (CE, décision du 16 octobre 2013, n° 339822 et CE, décision du 8 décembre 2017, n° 409429) - Publication urgente
Documents liés :
BOI-RSA-GER-10-30 : RSA - Rémunérations allouées aux gérants et associés de certaines sociétés - Champ d'application - Personnes et rémunérations non concernées
BOI-BNC-DECLA-10-10 : BNC - Régime de la déclaration contrôlée - Champ d'application
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2022-00159 | https://bofip.impots.gouv.fr/bofip/13784-PGP.html/ACTU-2022-00159 | 2023-01-05 00:00:00 | 467ca9b451c88dd3784061c23f017913240ceaca2412a3ea85e4c735c34881a0 | [
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] |
Séries / Divisions :
TVA - CHAMP ; TVA - BASE ; TVA - DED ; TVA - DECLA ; TVA - GEO ; TVA - SECT ; ANNX
Texte :
À partir du 1er janvier 2022, la déclaration, le recouvrement et le contrôle de la taxe sur la valeur ajoutée (TVA) applicable à l'importation et en sortie de régimes suspensifs sont transférés de la direction générale des douanes et droits indirects (DGDDI) à la direction générale des finances publiques (DGFiP) (Code général des impôts [CGI], art. 287 et CGI, art. 1695) pour :
tous les assujettis, qu'ils soient établis ou non en France ;
toutes les personnes non assujetties et identifiées à la TVA en France. Peuvent notamment être concernées les personnes morales de droit public (État, collectivités territoriales, établissements publics, etc.).
Pour ces personnes, la déclaration de la TVA à l'importation, exigible à compter du 1er janvier 2022, sera effectuée sur la déclaration de chiffre d'affaires déposée auprès des services de la DGFiP, et non plus lors du processus de dédouanement.
De même, la TVA due en sortie de régimes suspensifs de la TVA sera portée sur la déclaration de chiffre d’affaires déposée auprès de la DGFiP.
La déduction de la TVA due à l'importation ou en sortie de régimes suspensifs sera réalisée sur la même déclaration, dans les conditions de droit commun. Cela conduit à supprimer tout décalage entre l'acquittement et la déduction de cette taxe et donc toute mobilisation de trésorerie pour les entreprises. En particulier, lorsque la TVA due à l'importation ou en sortie de régimes suspensifs est intégralement déductible, ce qui correspond au cas majoritaire, aucun montant de taxe ne sera à acquitter.
Par ailleurs, les procédures fiscales (recouvrement forcé, contrôle, traitement des réclamations et contentieux) seront désormais régies par les mêmes dispositions que celles applicables à la TVA due sur les opérations intérieures, à savoir celles que le livre des procédures fiscales prévoit pour les taxes sur le chiffre d'affaires. En particulier, le juge de l'impôt sera désormais le juge administratif, et non plus le juge judiciaire.
Afin d'accompagner ces changements, la loi (CGI, art. 286 ter, CGI, art. 286 ter A, CGI, art. 287 et CGI, art. 293 A) et la doctrine ont été enrichies de précisions sur la notion d'importation, le fait générateur, l'exigibilité et le redevable de la TVA à l'importation. Il résulte également de ces évolutions que le régime simplifié de déclaration de la TVA et des taxes sur le chiffre d'affaires ne pourra plus être utilisé par les entreprises qui réalisent des importations ou des acquisitions intracommunautaires ; ces entreprises devront renoncer au régime simplifié en cours d'exercice selon les modalités propres à ce dernier.
Enfin, les redevables, le cas échéant via leur représentant en douane, devront transmettre certaines informations ciblées à la DGDDI lors du processus de dédouanement. Ces obligations de transmission de données, propres à la TVA à l'importation, sont distinctes tant des obligations liées à la déclaration et à l'acquittement de la TVA auprès de la DGFiP que des obligations relatives aux droits de douane, avec lesquelles elles se cumulent. Elles ont pour objet, d'une part, de sécuriser la liquidation de la TVA via un transfert d'information automatique auprès de la DGFiP qui lui permettra de cibler les contrôles et, d'autre part, d'assurer un pré-remplissage de la déclaration de chiffre d'affaires dont il appartiendra au redevable de contrôler l'exactitude. Les manquements à ces obligations de transmission de données spécifiques seront contrôlés par la DGDDI et poursuivis et sanctionnés comme en matière de droits de douane.
Les BOI suivants font l'objet d'une consultation publique du 18 janvier 2023 au 15 avril 2023 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à l'adresse suivante : [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-TVA-CHAMP-10-30 : TVA - Champ d'application et territorialité - Opérations imposables - Importations
BOI-TVA-CHAMP-20-65 : TVA - Champ d'application et territorialité - Territorialité - Lieu des importations
BOI-TVA-CHAMP-40-10-10 : TVA - Champ d'application et territorialité - Suspension de la taxe - Situations ou régimes douaniers - Opérations concernées
BOI-TVA-CHAMP-40-10-30 : TVA - Champ d'application et territorialité - Suspension de la taxe - Situations ou régimes douaniers - Sortie des biens
BOI-TVA-BASE-20-40 : TVA - Base d'imposition - Fait générateur et exigibilité - Règles particulières
BOI-TVA-DED-40-10-30 : TVA - Droits à déduction - Conditions formelles d'exercice du droit à déduction - Importation de biens meubles corporels
BOI-TVA-DECLA-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Acquisitions intracommunautaires de biens et importations
Documents liés :
BOI-TVA-CHAMP-10 : TVA - Champ d'application et territorialité - Opérations imposables
BOI-TVA-CHAMP-10-10-40-60 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Opérations concernées - Cas particulier des livraisons du commerce électronique
BOI-TVA-CHAMP-10-20-40 : TVA - Champ d'application et territorialité - Opérations imposables par disposition expresse de la loi - Autres opérations
BOI-TVA-CHAMP-20 : TVA - Champ d'application et territorialité - Territorialité
BOI-TVA-CHAMP-20-10 : TVA - Champ d'application et territorialité - Territorialité - Définition du territoire d'application de la TVA
BOI-TVA-CHAMP-20-20-10 : TVA - Champ d'application et territorialité - Territorialité - Lieu des livraisons de biens meubles corporels - Règles générales
BOI-TVA-CHAMP-20-20-20 : TVA - Champ d'application et territorialité - Territorialité - Lieu des livraisons de biens meubles corporels - Régime applicable aux livraisons de biens à emporter par les voyageurs se rendant dans un autre État membre de l'Union européenne ou dans un pays ou un territoire tiers à l'Union européenne
BOI-TVA-CHAMP-20-60-20 : TVA - Champ d'application et territorialité - Territorialité - Transports internationaux de marchandises
BOI-TVA-CHAMP-20-70 : TVA - Champ d'application et territorialité - Territorialité - Précisions relatives à certaines opérations réalisées par des assujettis non établis en France
BOI-TVA-CHAMP-30-30-20-30 : TVA - Champ d'application et territorialité - Exonérations - Exportations et opérations assimilées - Prestations de services directement liées au placement d'un bien dans une situation ou sous régime douanier de report des importations
BOI-TVA-CHAMP-30-40 : TVA - Champ d'application et territorialité - Exonérations - Opérations exonérées à l'importation
BOI-TVA-CHAMP-40 : TVA - Champ d'application et territorialité - Suspension de la taxe
BOI-TVA-CHAMP-40-10 : TVA - Champ d'application et territorialité - Suspension de la taxe - Situations ou régimes douaniers
BOI-TVA-CHAMP-40-10-20 : TVA - Champ d'application et territorialité - Suspension de la taxe - Situations ou régimes douaniers - Obligations des opérateurs
BOI-TVA-BASE-10-20-60 : TVA - Base d'imposition - Règles applicables à des opérations déterminées - Importations
BOI-TVA-DED-10-30 : TVA - Droits à déduction - Principes généraux - Naissance du droit à déduction
BOI-TVA-DECLA-10-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Livraisons de biens et prestations de services - Détermination du redevable
BOI-TVA-DECLA-10-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Redevable de la taxe - Cas particulier des opérations du commerce électronique facilitées au moyen d'interfaces électroniques
BOI-TVA-DECLA-20-20-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclarations des opérations réalisées et paiement de l'impôt - Présentation générale - Date de dépôt des déclarations
BOI-TVA-DECLA-20-20-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclarations des opérations réalisées et paiement de l'impôt - Présentation générale - Service compétent
BOI-TVA-DECLA-20-20-30 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régime simplifié de liquidation et de recouvrement
BOI-TVA-DECLA-20-20-30-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Obligations et formalités déclaratives - Déclaration des opérations réalisées et paiement de l'impôt - Régime simplifié de liquidation et de recouvrement - Champ d'application
BOI-TVA-DECLA-40-10-10 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Franchise de taxe de droit commun - Champ d'application et limites à considérer
BOI-TVA-DECLA-40-10-20 : TVA - Régimes d'imposition et obligations déclaratives et comptables - Franchise de taxe de droit commun - Conséquences de la franchise
BOI-TVA-GEO-20 : TVA - Régimes territoriaux - Régime applicable dans les collectivités d'outre-mer relevant de l'article 73 de la Constitution
BOI-TVA-GEO-20-40 : TVA - Régimes territoriaux - Régime applicable dans les collectivités d'outre-mer relevant de l'article 73 de la Constitution - Opérations réalisées entre la métropole et les collectivités d'outre-mer et entre ces collectivités
BOI-TVA-SECT-40-10-20 : TVA - Régimes sectoriels - Régime de la presse - Régime applicable aux publications de presse - Opérations portant sur les publications de presse
BOI-TVA-SECT-90-70 : TVA - Régimes sectoriels - Biens d'occasion, œuvres d'art, objets de collection ou d'antiquité - Opérations effectuées avec des pays tiers à l'Union européenne
BOI-LETTRE-000081 : LETTRE - TVA - Obligations des assujettis - Obligations et formalités déclaratives - Le numéro individuel d'identification et la base des assujettis
BOI-LETTRE-000087 : LETTRE - TVA - Modèle de soumission au titre de la procédure de dédouanement à l'importation d'ouvrages de presse étrangère adressés par voie postale
Signataire des documents liés :
Christophe Pourreau, directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2021-00304 | https://bofip.impots.gouv.fr/bofip/13412-PGP.html/ACTU-2021-00304 | 2023-01-18 00:00:00 | d82d7c067c71d4aeed043feb0d7ccbc3b35442c1106ed355fbbd78dc17dcf7f1 | [
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] |
Séries / Divisions :
BIC - RICI ; CF - DG ; CF - PGR ; CF - CMSS ; SJ - RES
Texte :
L’article 35 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021 a aligné, pour le crédit d’impôt recherche (CIR), codifié à l’article 244 quater B du code général des impôts (CGI), les modalités de prise en compte de la recherche publique externalisée sur celles de la recherche privée externalisée, pour les dépenses exposées à compter du 1er janvier 2022 (agrément préalable du prestataire par le ministre chargé de la recherche, suppression du mécanisme de prise en compte des dépenses relatives à la recherche externalisée auprès d’organismes publics pour le double de leur montant).
Afin d'encourager la recherche partenariale publique-privée, l'article 69 de la loi n° 2021-1900 du 29 décembre 2021 de finances pour 2022 a instauré un crédit d'impôt en faveur de la recherche collaborative (CICo).
Ce dispositif bénéficie, sous conditions, aux entreprises industrielles et commerciales ou agricoles qui concluent, à compter du 1er janvier 2022 et jusqu’au 31 décembre 2025 des contrats de collaboration de recherche avec des organismes de recherche et de diffusion des connaissances (ORDC) et qui financent, dans ce cadre, une partie des dépenses de recherche exposées par ces organismes.
Ce nouveau crédit d’impôt, codifié à l’article 244 quater B bis du CGI, est égal à 40 % des dépenses facturées par les ORDC pour la réalisation des opérations de recherche prévues au contrat de collaboration, prises en compte dans la limite de 6 M€ par an. Ce taux est porté à 50 % pour les micro, petites et moyennes entreprises (PME) au sens du droit de l’Union européenne. Les dépenses ouvrant droit au CICo sont retenues pour l’appréciation du seuil de 100 M€ de dépenses de recherche au-delà duquel le CIR est calculé au taux de 5 %.
L’article 69 de la loi n° 2021-1900 du 29 décembre 2021 de finances pour 2022 étend par ailleurs le champ de compétence du comité consultatif prévu à l’article 1653 F du CGI (comité consultatif des crédits d'impôt pour dépenses de recherche) aux litiges relatifs aux dépenses ouvrant droit au CICo. Il permet également aux entreprises éligibles au CICo de bénéficier des garanties relatives aux procédures spécifiques de rescrit prévues aux 3° et 3° bis de l'article L. 80 B du livre des procédures fiscales (LPF). Il ouvre enfin le contrôle sur demande à toutes les entreprises, sans condition de chiffre d’affaires, en tant qu'il porte sur le CICo (LPF, art. L. 13 CA).
Enfin, l’article 42 de la loi n° 2022-1726 du 30 décembre 2022 de finances pour 2023 proroge le crédit d’impôt collection (CIC) prévu aux h et i du II de l’article 244 quater B du CGI jusqu’au 31 décembre 2024.
Les BOI suivants font l'objet d'une consultation publique du 13 avril 2023 au 31 mai 2023 inclus pour permettre aux personnes intéressées d'adresser leurs remarques éventuelles à l'administration. Ces remarques doivent être formulées par courriel adressé à [email protected]. Seules les contributions signées seront examinées. Dès la présente publication, vous pouvez vous prévaloir de ces commentaires jusqu'à leur éventuelle révision à l'issue de la consultation.
Actualité liée :
X
Documents liés soumis à consultation publique :
BOI-BIC-RICI-10-10-30-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt recherche - Détermination du crédit d'impôt - Taux applicable
BOI-BIC-RICI-10-15 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative
BOI-BIC-RICI-10-15-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative - Entreprises éligibles et organismes de recherche concernés
BOI-BIC-RICI-10-15-20 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative - Dépenses de recherche éligibles
BOI-BIC-RICI-10-15-30 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative - Détermination du crédit d’impôt
BOI-BIC-RICI-10-15-40 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative - Utilisation du crédit d’impôt
BOI-BIC-RICI-10-15-50 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt en faveur de la recherche collaborative - Obligations déclaratives et contrôle
Documents liés :
BOI-BIC-RICI-10 : BIC - Réductions et crédits d'impôt - Crédits d'impôt
BOI-BIC-RICI-10-10-20-30 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt recherche - Dépenses de recherche éligibles - Dépenses externalisées
BOI-BIC-RICI-10-10-40 : BIC - Réductions et crédits d'impôt - Crédits d'impôt - Crédit d'impôt recherche - Cas des entreprises du secteur textile-habillement-cuir
BOI-CF-DG-40-10 : CF - Organisation du contrôle fiscal - Modalités d'exercice du contrôle de l'impôt - Différentes formes de contrôle et d'intervention de l'administration fiscale
BOI-CF-PGR-40 : CF - Prescription du droit de reprise de l'administration et garanties du contribuable - Autres garanties liées au contrôle
BOI-CF-PGR-40-10 : CF - Prescription du droit de reprise de l'administration et garanties du contribuable - Autres garanties liées au contrôle - Contrôle fiscal sur demande et contrôle sur demande en matière de crédits d'impôt pour dépenses de recherche
BOI-CF-CMSS-60 : CF - Commissions administratives des impôts - Comité consultatif des crédits d'impôt pour dépenses de recherche
BOI-CF-CMSS-60-10 : CF - Commissions administratives des impôts - Comité consultatif des crédits d'impôt pour dépenses de recherche - Compétence et composition du comité consultatif des crédits d'impôt pour dépenses de recherche
BOI-CF-CMSS-60-20 : CF - Commissions administratives des impôts - Comité consultatif des crédits d'impôt pour dépenses de recherche - Fonctionnement du comité consultatif des crédits d'impôt pour dépenses de recherche et conséquences de son intervention
BOI-SJ-RES-10-20-20 : SJ - Garantie contre les changements de position de l'administration fiscale - Garantie contre les changements de doctrine - Procédures de rescrit fiscal - Rescrit fiscal, garantie apportée par une prise de position formelle sur l'appréciation d'une situation de fait - Rescrits spécifiques avec accord implicite en cas d'absence de réponse de l'administration dans un délai encadré
BOI-SJ-RES-10-20-20-20 : SJ - Garantie contre les changements de position de l'administration fiscale - Garantie contre les changements de doctrine - Procédures de rescrit fiscal - Rescrit fiscal, garantie apportée par une prise de position formelle sur l'appréciation d'une situation de fait - Rescrits spécifiques avec accord implicite en cas d'absence de réponse de l'administration dans un délai encadré - Rescrit applicable en matière de crédit d'impôt recherche et de crédit d'impôt en faveur de la recherche collaborative aux demandes d'appréciation présentées par les entreprises auprès de l'administration fiscale
BOI-SJ-RES-10-20-20-30 : SJ - Garantie contre les changements de position de l'administration fiscale - Garantie contre les changements de doctrine - Procédures de rescrit fiscal - Rescrit fiscal, garantie apportée par une prise de position formelle sur l'appréciation d'une situation de fait - Rescrits spécifiques avec accord implicite en cas d'absence de réponse de l'administration dans un délai encadré - Rescrit applicable en matière de crédit d'impôt recherche et de crédit d'impôt en faveur de la recherche collaborative aux demandes d'appréciation présentées par les entreprises auprès du ministre chargé de la recherche
Signataire des documents liés :
Bruno Mauchauffée, adjoint au directeur de la législation fiscale
| Bulletin officiel des finances publiques - impôts | ACTU-2023-00007 | https://bofip.impots.gouv.fr/bofip/13798-PGP.html/ACTU-2023-00007 | 2023-04-13 00:00:00 | 379335e50830494977f0eb0faccd2e7dcaa3f01e3fb8f383670de77d32c7c328 | [
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Série / Division :CF - PGRTexte :La nouvelle version publiée en octobre 2023 de la charte des droits et obligations du contribuable vérifié (PDF - 2,28 Mo), disponible en ligne sur www.impots.gouv.fr., prévoit que les demandes de recours hiérarchique ou d'interlocution portant sur le bien-fondé des rectifications maintenues dans la réponse aux observations du contribuable, formulées par les contribuables faisant l’objet d’une procédure de rectification contradictoire dans le cadre d'un contrôle fiscal externe (vérification de comptabilité, examen de comptabilité ou examen contradictoire de la situation fiscale personnelle), doivent désormais être présentées dans un délai de trente jours.Les commentaires doctrinaux correspondants sont mis à jour en conséquence.Actualité liée :XDocument lié :BOI-CF-PGR-20-10 : CF - Prescription du droit de reprise de l'administration et garanties du contribuable - Garanties applicables lors de l'exercice du contrôle - Envoi d'un avis de vérification, voies de recours et mise à disposition de la charte des droits et obligations du contribuable vérifiéSignataire du document lié :Carole Maudet, sous-directrice du contrôle fiscal, du pilotage et de l'expertise juridique | Bulletin officiel des finances publiques - impôts | ACTU-2023-00126 | https://bofip.impots.gouv.fr/bofip/14064-PGP.html/ACTU-2023-00126 | 2023-11-15 00:00:00 | 2024a488cbe5a528b54cf3a02d35c01b71994bf8afae9f2327581f7ada3cd161 | [
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Séries / Divisions :IR - BASE ; IR - RICI ; ANNXTexte :Les montants suivants sont mis à jour pour l'imposition des revenus de l'année 2023 :les plafonds applicables pour la déduction du revenu imposable des avantages en nature consentis, en l'absence d'obligation alimentaire, aux personnes âgées de plus de 75 ans vivant sous le toit du contribuable ainsi que, par renvoi, ceux applicables pour la déduction des pensions alimentaires versées aux ascendants ou, en cas d'imposition commune des parents, aux descendants ;le montant maximal de la rente donnant lieu à majoration de l'État utilisé pour déterminer le montant des versements en vue de la retraite mutualiste du combattant déductible du revenu global en application du 5° du II de l'article 156 du code général des impôts ;les coefficients utilisés pour l'évaluation des versements en capital ouvrant droit à la réduction d'impôt accordée au titre des prestations compensatoires lorsque ces versements résultent de conversions de rente prononcées en 2023.Actualité liée :XDocuments liés :BOI-IR-BASE-20-60-30 : IR - Base d'imposition - Charges déductibles du revenu brut global - Déductibilité des autres charges - Déductions diversesBOI-IR-RICI-160-20 : IR - Réduction d'impôt accordée au titre de la prestation compensatoire en matière de divorce - Dispositions applicables aux prestations compensatoires servies à la suite des instances en divorce introduites à compter du 1er janvier 2005BOI-ANNX-000039 : ANNEXE - IR - Fiche de calcul de l'assiette de la réduction d'impôt sur le revenu en cas de conversion de rente en capitalSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00021 | https://bofip.impots.gouv.fr/bofip/14129-PGP.html/ACTU-2024-00021 | 2024-03-04 00:00:00 | 611d151935fc0a92438792bb341b7c8feb2ab8d1f51a2013be7f536d2fd7609a | [
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Série / Division :RES - BNCTexte :Le BOI-RES-BNC-000136 est complété de nouvelles précisions sur le régime fiscal applicable aux associés de sociétés d'exercice libéral.Actualité liée :27/12/2023 : RSA - BNC - BIC - TVA - IF - Régime fiscal applicable aux associés de sociétés d'exercice libéral - RescritDocument lié :BOI-RES-BNC-000136 : RES - RSA - BNC - BIC - TVA - IF - Régime fiscal applicable aux associés de sociétés d'exercice libéralSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00121 | https://bofip.impots.gouv.fr/bofip/14270-PGP.html/ACTU-2024-00121 | 2024-04-24 00:00:00 | 3bdaf2d9d8dfaca73bb3135376f8e67ed70e9f4de3bf4ef47fc2dae64e5ec8be | [
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Série / Division :BIC - PROVTexte :1/ L'article 4 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a élargi la liste des opérations ouvrant droit à la constitution d'une provision pour égalisation, prévue à l'article 39 quinquies G du code général des impôts (CGI), en y ajoutant celles qui garantissent les risques dus aux atteintes aux systèmes d'information et de communication.Il a également allongé à quinze ans le délai de reprise des provisions constituées pour le risque atomique, les risques de responsabilité civile dus à la pollution et les risques liés aux attentats ou au terrorisme.Ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2024.2/ Par ailleurs, le décret n° 2024-523 du 7 juin 2024 relatif aux règles de comptabilisation de la provision pour égalisation et au régime financier du Fonds de garantie des assurances de dommages obligatoires modifie certains paramètres de ces provisions. La limite de la dotation annuelle, codifiée au I de l'article 16 A de l'annexe II au CGI, est portée à 90 % du bénéfice technique pour les risques dus à la grêle, à la garantie légale des catastrophes naturelles, aux autres risques dus à des éléments naturels, ainsi qu'aux risques dus aux atteintes aux systèmes d’information et de communication.Enfin, il porte les plafonds afférents aux risques dus à la grêle, à la garantie légale des catastrophes naturelles et au risque atomique, respectivement, à 300 %, 500 % et 800 % du montant des primes ou cotisations, nettes d'annulation et de réassurance, émises au cours de l'exercice. Le plafond est de 300 % pour les risques dus aux atteintes aux systèmes d'information et de communication.Ces dispositions s'appliquent aux comptes afférents aux exercices ouverts à compter du 1er janvier 2024.Actualité liée :XDocument lié :BOI-BIC-PROV-60-70-10 : BIC - Provisions réglementées - Entreprises d'assurance et de réassurance - Provisions pour égalisationSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00167 | https://bofip.impots.gouv.fr/bofip/14354-PGP.html/ACTU-2024-00167 | 2024-06-26 00:00:00 | c86ed1d5f4fccf3db9439287bf6b353695a1139b5fc40b760c1e3f43184c5e20 | [
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Série / Division :IF - CFETexte :1/ L'article 148 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 actualise et élargit le champ d'application de l'exonération de plein droit permanente de cotisation foncière des entreprises (CFE) en faveur des artistes-auteurs prévue à l'article 1460 du code général des impôts (CGI).Ainsi, sont exonérés de CFE:les peintres, sculpteurs, graveurs et dessinateurs considérés comme artistes-auteurs d’œuvres graphiques et plastiques mentionnés à l’article L. 382-1 du code de la sécurité sociale (CSS) et ne vendant que le produit de leur art (CGI, art. 1460, 2°) ;les auteurs d’œuvres littéraires et dramatiques, musicales et chorégraphiques, mentionnés à l’article L. 382-1 du CSS, à l’exception des auteurs de logiciels, ainsi que les coauteurs d’une œuvre audiovisuelle réalisée en collaboration mentionnés aux 1° à 4° de l’article L. 113-7 du code de la propriété intellectuelle (CPI) et les auteurs d’une œuvre radiophonique mentionnés à l’article L. 113-8 du CPI, les professeurs de lettres, sciences et arts d'agrément, les instituteurs primaires (CGI, art. 1460, 3°).Le bénéfice des exonérations prévues aux 2° et 3° de l'article 1460 du CGI est subordonné au respect du règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 modifié relatif à l’application des articles 107 et 108 du traité sur le fonctionnement de l’Union européenne aux aides de minimis.Ces nouvelles dispositions s'appliquent à compter du 1er janvier 2024.2/ Par ailleurs, des précisions sont apportées concernant les professeurs de yoga pouvant bénéficier de l'exonération de la CFE et les modalités d'application de l'exonération en faveur des sages-femmes.Actualité liée :xDocument lié :BOI-IF-CFE-10-30-10-60 : IF - Cotisation foncière des entreprises - Personnes et activités exonérées - Exonérations de plein droit permanentes - Activités non commerciales et assimiléesSignataire du document lié :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00019 | https://bofip.impots.gouv.fr/bofip/14127-PGP.html/ACTU-2024-00019 | 2024-07-03 00:00:00 | 582d6f649c405409a45f81e47f680021074f15b9851bd6b1c797f87e20a4e0ef | [
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Série / Divisions :TPS - TA ; TPS - FPCTexte :Aux termes des dispositions de l’article L. 6131-3 du code du travail dans sa rédaction issue de l'article 1er de l'ordonnance n° 2021-797 du 23 juin 2021 relative au recouvrement, à l'affectation et au contrôle des contributions des employeurs au titre du financement de la formation professionnelle et de l'apprentissage, la taxe d’apprentissage, la contribution supplémentaire à l'apprentissage ainsi que la contribution à la formation professionnelle sont désormais recouvrées par les unions de recouvrement pour la sécurité sociale et les allocations familiales (URSSAF), par les caisses générales de sécurité sociale ou, pour les entreprises du secteur agricole, par les organismes de mutualité sociale agricole (MSA), selon les règles et sous les garanties et sanctions applicables en matière de cotisations et de contributions de sécurité sociale.Conformément aux dispositions de l’article 8 de l’ordonnance n° 2021-797 du 23 juin 2021, ce transfert de recouvrement s’applique à la taxe d’apprentissage, à la contribution supplémentaire à l'apprentissage ainsi qu’à la contribution à la formation professionnelle dues à raison des rémunérations versées à compter du 1er janvier 2022.En conséquence, les commentaires doctrinaux afférents à ces dispositifs sont retirés du BOFiP-Impôts.Actualité liée :XDocuments liés :BOI-TPS : TPS - Taxes et participations sur les salairesBOI-TPS-TA : TPS - Taxe d'apprentissage et contribution supplémentaire à l'apprentissageBOI-TPS-TA-10 : TPS - Taxe d'apprentissage - Champ d'application et territorialitéBOI-TPS-TA-20 : TPS - Taxe d'apprentissage - Base d'impositionBOI-TPS-TA-30 : TPS - Taxe d'apprentissage - LiquidationBOI-TPS-TA-40 : TPS - Taxe d'apprentissage - Obligations déclaratives, recouvrement, contrôle et contentieuxBOI-TPS-TA-50 : TPS - Taxe d'apprentissage - Contribution supplémentaire à l'apprentissageBOI-TPS-FPC : TPS - Participation des employeurs au développement de la formation professionnelle continue (FPC)BOI-TPS-FPC-10 : TPS - Participation des employeurs au développement de la formation professionnelle continue - Champ d'applicationBOI-TPS-FPC-20 : TPS - Participation des employeurs au développement de la formation professionnelle continue - Base et modalités d'appréciation des effectifsBOI-TPS-FPC-30 : TPS - Participation des employeurs au développement de la formation professionnelle continue - Taux de la participation et dépenses libératoiresBOI-TPS-FPC-40 : TPS - Participation des employeurs au financement de la formation professionnelle continue - Obligations déclaratives, recouvrement, contrôle et contentieuxSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2023-00106 | https://bofip.impots.gouv.fr/bofip/14006-PGP.html/ACTU-2023-00106 | 2024-07-17 00:00:00 | 25ceaf7b50a7c80c264da4f0588368fa22c0c3f38ff0e8311c5c4b5ff2485ab9 | [
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Série / Divisions :TVA - CHAMP ; TVA - LIQ ; TVA-GEOTexte :1/ À la suite d'un avis rendu par le Conseil d'État le 5 juillet 2023 (CE, avis du 5 juillet 2023, n° 471877, ECLI:FR:CECHR:2023:471877.20230705), l'article 84 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024 a modifié l’article 261 D du code général des impôts (CGI) afin de le mettre en conformité avec le droit européen à compter du 1er janvier 2024.Ces dispositions opèrent désormais une distinction stricte entre :d’une part, l'hébergement fourni dans le secteur hôtelier et les secteurs ayant une fonction similaire au secteur hôtelier ;et d’autre part, les locations dans le secteur du logement meublé accompagnées de la fourniture de certains services.La présente publication a pour objet de tirer les conséquences doctrinales de ces modifications législatives en matière de champ d'application de la TVA2/ Enfin, en matière de taux, les commentaires doctrinaux font l'objet d'une refonte et d'une réorganisation de leur plan, afin de distinguer, au sein de la section « Hébergement, logement et restauration » :d'une part, les prestations rendues à tous publics (BOI-TVA-LIQ-30-20-10-10) ;d'autre part, celles réservées à certains publics (BOI-TVA-LIQ-30-20-10-30).Par ailleurs, le taux réduit pour les locations d'aires d'accueil et de terrains de passage des gens du voyage fait également l'objet de commentaires.Actualité liée :XDocuments liés :BOI-TVA-CHAMP-10-10-50-20 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Prestations d'hébergement hôtelières et parahôtelières et locations meublées à usage d'habitationBOI-TVA-CHAMP-30-10-50 : TVA - Champ d'application et territorialité - Opérations exonérées en régime intérieur - Locations immobilièresBOI-TVA-LIQ-20-20 : TVA - Liquidation - Taux - Taux normal - Prestations de services imposables au taux normalBOI-TVA-LIQ-30-20 : TVA - Liquidation - Taux réduits - Prestations de services imposables aux taux réduitsBOI-TVA-LIQ-30-20-10 : TVA - Liquidation - Prestations de services imposables aux taux réduits - Hébergement, logement et restaurationBOI-TVA-LIQ-30-20-10-10 : TVA - Liquidation - Prestations de services imposables aux taux réduits - Opérations d’hébergement et locations de logements ou d’emplacements aménagésBOI-TVA-LIQ-30-20-10-20 : TVA - Liquidation - Prestations de services imposables aux taux réduits - Ventes à consommer sur place, restauration collectiveBOI-TVA-LIQ-30-20-10-30 : TVA - Liquidation - Taux - Prestations de services imposables aux taux réduits - Hébergement, restauration et autres prestations réservés à certains publicsBOI-TVA-GEO-10-10 : TVA - Régimes territoriaux - Régime de la Corse - Taxation particulière - Taux de la TVA applicables en CorseSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00069 | https://bofip.impots.gouv.fr/bofip/14184-PGP.html/ACTU-2024-00069 | 2024-08-07 00:00:00 | 30c8460cbe5fb4d7f69d69fa4821c6d2ef0a3002dbfa47bf2088b97bbc678f6b | [
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Série / Divisions :TVA - CHAMP ; TVA - BASE ; TVA - LIQ ; TVA - DEDTexte :1/ La présente publication a pour objet de tirer les conséquences des interprétations rendues par la Cour de justice de l'Union européenne (CJUE) concernant les règles de la taxe sur la valeur ajoutée (TVA) applicables aux auteurs d’œuvres de l’esprit, aux artistes interprètes et aux artistes du spectacle au titre de la rémunération pour copie privée et de la rémunération équitable.La CJUE a jugé que les titulaires de droits de reproduction n’effectuent pas une prestation de services, au sens de cette directive, au profit des producteurs et des importateurs de supports vierges et d’appareils d’enregistrement et de reproduction auprès desquels les sociétés de gestion collective des droits d’auteur et des droits voisins perçoivent, pour le compte de ces titulaires, mais en leur nom propre, des redevances sur la vente de ces appareils et supports (CJUE, arrêt du 18 janvier 2017, aff. C-37/16, « SAWP », ECLI:EU:C:2017:22).En effet, la rémunération pour copie privée vise à compenser le manque à gagner par les auteurs des œuvres de l’esprit, les artistes interprètes et les artistes du spectacle du fait de la duplication, par des particuliers de leurs œuvres ou à raison de l’utilisation des phonogrammes publiés à des fins de commerce, elle présente un caractère indemnitaire et, partant, ne doit pas être soumise à la TVA lors de leur versement aux titulaires du droit de reproduction.Par ailleurs, la Cour a jugé qu’un titulaire de droits d’auteur sur des œuvres musicales effectue une prestation de services à titre onéreux au bénéfice d’un organisateur de spectacles, utilisateur final, lorsque celui-ci est autorisé, par une licence non exclusive, à communiquer au public ces œuvres moyennant le paiement de redevances perçues par un organisme de gestion collective désigné, qui agit en son nom, mais pour le compte de ce titulaire de droits d’auteur (CJUE, arrêt du 21 janvier 2021, aff. C-501/19, « UCMR-ADA », ECLI:EU:C:2021:50).En France, la loi n° 85-660 du 3 juillet 1985 relative aux droits d'auteur et aux droits des artistes-interprètes, des producteurs de phonogrammes et de vidéogrammes et des entreprises de communication audiovisuelle a institué une licence légale permettant de diffuser les œuvres des auteurs d’œuvres de l'esprit, des artistes interprètes et des artistes du spectacle dans les lieux publics en contrepartie du paiement de la rémunération équitable sans qu'ils puissent s'y opposer ou qu'une autorisation préalable soit nécessaire. Ainsi, la rémunération équitable constitue la contrepartie de la prestation de services à titre onéreux des auteurs d’œuvres de l'esprit, des artistes interprètes et des artistes du spectacle au profit des personnes titulaires de la licence pour la diffusion des œuvres dans les lieux publics et, partant, doit être soumise à la TVA lors de leur versement aux titulaires du droit de reproduction.2/ Les commentaires sont par ailleurs mis à jour au regard de l'ordonnance n° 2016-1823 du 22 décembre 2016 portant transposition de la directive 2014/26/UE du Parlement européen et du Conseil du 26 février 2014 concernant la gestion collective du droit d'auteur et des droits voisins et l'octroi de licences multi-territoriales de droits sur des œuvres musicales en vue de leur utilisation en ligne dans le marché intérieur à la suite de laquelle, les anciennes « sociétés de perceptions et de répartitions des droits » sont désormais dénommées « organismes de gestion collective ».Actualité liée :XDocuments liés :BOI-TVA-CHAMP-10-10-60-20 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Application des principes aux activités libérales - Règles générales applicables aux auteurs et interprètes des œuvres de l'esprit et aux artistes du spectacleBOI-TVA-CHAMP-10-10-60-30 : TVA - Champ d'application et territorialité - Opérations imposables en raison de leur nature - Application des principes aux activités libérales - Dispositif de la retenue applicable aux auteurs des œuvres de l'espritBOI-TVA-CHAMP-20-50-50 : TVA - Champ d'application et territorialité - Territorialité - Lieu des prestations de services - Dérogations à la règle générale afférentes à des prestations de services fournies à des personnes non assujetties établies ou domiciliées hors de l'Union européenneBOI-TVA-BASE-10-10-20 : TVA - Base d'imposition - Règles de détermination de la base d'imposition - Règles applicables à l'ensemble des opérations imposables - Impôts, taxes, droits et prélèvements inclus dans la base d'imposition à l'exception de la TVA elle-mêmeBOI-TVA-BASE-10-20-40-30 : TVA - Base d'imposition - Règles applicables à des opérations déterminées - Prestations de services - Opérations réalisées par les membres de certaines professions libéralesBOI-TVA-LIQ-30-20-100 : TVA - Liquidation - Taux réduits - Prestations de services imposables aux taux réduits - Autres prestations de services imposables aux taux réduitsBOI-TVA-DED-20-10-20 : TVA - Droits à déduction - Détermination des droits à déduction - Coefficient de taxationBOI-TVA-DED-40-10-10 : TVA - Droits à déduction - Conditions formelles d'exercice du droit à déduction - Mentions sur les factures d'achatBOI-TVA-DED-50-10 : TVA - Droits à déduction - Modalités d'exercice du droit à déduction - ImputationSignataire des documents liés :Bruno Mauchauffée, adjoint au directeur de la législation fiscale | Bulletin officiel des finances publiques - impôts | ACTU-2024-00129 | https://bofip.impots.gouv.fr/bofip/14285-PGP.html/ACTU-2024-00129 | 2024-10-09 00:00:00 | b80d6af653988d0a63e2cb02597f19f2f19660bf60d82537987511eeda040daa | [
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1
L'indivision est la situation juridique de plusieurs personnes, titulaires en commun d'un droit
sur un même bien ou ensemble de biens, sans qu'il y ait division matérielle de leurs parts.
10
Les indivisaires ont droit aux fruits, revenus et bénéfices provenant des biens indivis, et ils
contribuent aux pertes.
20
La
loi n° 76-1286 du 31 décembre
1976 a organisé le régime de l'indivision.
30
Alors qu'en effet le code civil ne consacrait aucun chapitre à l'indivision en général, traitant
seulement de l'indivision qui se forme, après un décès, entre cohéritiers d'une même succession, la
loi
n° 76 - 1286
du 31 décembre 1976
réglemente toutes les indivisions, quelle qu'en soit la source ou l'objet : indivisions successorales, matrimoniales (post-communautaires ou entre époux séparés de biens), indivisions qui se forment
après annulation d'une société ou qui résultent d'achats en commun.
40
L'apport essentiel de la loi a été l'organisation d'un double régime de l'indivision,
s'appliquant, le premier, sans qu'il soit besoin d'aucun acte de volonté des indivisaires et donc par le seul effet de la loi (régime légal ou primaire), le second, lorsque les intéressés, ou
quelques-uns d'entre eux, ont manifesté leur intention de demeurer dans l'indivision (régime conventionnel ou secondaire).
50
Il résulte de la jurisprudence du conseil d'État que les membres d'une indivision successorale
ou post-conjugale dont dépend une entreprise industrielle, commerciale, agricole ou non commerciale, ont du seul fait de leur qualité de co-indivisaire, celle de co-exploitant. Ils sont, par suite,
imposables à raison de la part leur revenant dans les résultats de l'indivision sans qu'il y ait lieu de tenir compte du fait que l'un ou l'autre d'entre eux n'aurait pas effectivement perçu cette
part.
Ainsi les membres d'une indivision successorale, propriétaires indivis des éléments de l'actif
d'une entreprise commerciale individuelle, ont, du fait de leur seule qualité de co-indivisaire, celle de co-exploitant au regard de la loi fiscale et deviennent, par suite, imposables au titre des
bénéfices industriels ou commerciaux sur la fraction des résultats de l'entreprise dont ils sont attributaires et notamment sur les plus-values constatées, le cas échéant, après partage de
l'indivision à l'occasion de la reprise dans leur patrimoine personnel des biens qui figuraient jusque-là à l'actif de l'entreprise.
Jugé en conséquence que le co-indivisaire qui retire de l'actif de l'entreprise le bien
dont il était devenu seul propriétaire par suite de la liquidation de l'indivision doit être imposé à raison de la plus-value constatée du fait de ce retrait (CE, arrêt du 23 juin 1978, req. n° 4834).
60
À la suite du divorce prononcé entre deux époux, une entreprise dépendant de la communauté de
biens existant entre eux était restée dans l'indivision en attendant la liquidation de cette communauté. La part revenant à l'ex-épouse dans les résultats bénéficiaires de l'entreprise, soit la
moitié, avait été portée au crédit de son compte courant dans ladite entreprise.
Le conseil d'État a jugé, dans ces circonstances, que l'épouse copropriétaire indivis avait
la qualité de co-exploitant de l'entreprise et que la part lui revenant dans les résultats bénéficiaires de cette entreprise, soit la moitié. qui avait été portée, comme elle devait l'être, au crédit
de son compte courant, constituait un bénéfice industriel et commercial réalisé par elle et imposable à son nom, alors même qu'elle n'aurait pas perçu les sommes correspondantes
(CE, arrêt du 25 juillet 1980, req. n° 13941
plénière fiscale).
Les parties peuvent cependant convenir d'une répartition des bénéfices différente de celle qui
résulterait de l'application de leurs droits respectifs dans l'indivision.
70
Une personne qui disposait du tiers des droits dans l'indivision existant entre les héritiers
d'un écrivain et bénéficiait ainsi de revenus imposables dans la catégorie des bénéfices non commerciaux avait pris personnellement à sa charge la totalité des frais exposés pour la gestion et la
promotion de l'œuvre littéraire du défunt.
Le conseil d'État a jugé à cette occasion qu'à défaut de convention ayant date certaine qui en
disposerait autrement, chaque membre d'une indivision successorale est personnellement imposable à raison de la part des bénéfices correspondant à ses droits dans l'indivision, même dans l'hypothèse
où les bénéfices de l'indivision sont imposables dans la catégorie des bénéfices non commerciaux et où l'un des indivisaires n'a pas perçu en fait tout ou partie de la part des bénéfices lui revenant.
Par suite, le fait pour l'un des indivisaires de prendre personnellement à sa charge la
totalité des frais exposés pour la gestion de l'œuvre constitue un acte de disposition en faveur des autres indivisaires qui ne peut avoir pour effet d'étendre les droits à déduction au-delà de sa
quote-part dans l'indivision soit en l'espèce un tiers des frais exposés
(CE, arrêt du 6 février 1981, req.
n° 15571).
80
Il convient par conséquent, de tenir compte, le cas échéant, pour l'établissement des
impositions, des conventions qui auront pu être conclues entre les indivisaires, dans la mesure où elles auront acquis date certaine avant la clôture de l'exercice concerné, s'il s'agit de bénéfices
industriels et commerciaux ou de bénéfices agricoles, ou avant la fin de l'année d'imposition en ce qui concerne les bénéfices non commerciaux (cf.
CE, arrêt du 7 juillet 1982, req.
n° 11715).
90
Le copropriétaire indivis de biens affectés à une exploitation acquiert, du fait même de
cette qualité, celle de co-exploitant au regard de la loi fiscale. Dans deux arrêts de 1991
(CE,
arrêt du 26 juillet
1991
n° 74297 et
CE,
arrêt du 6 mars 1991 n° 61863), le
conseil d'État a admis que ce copropriétaire ne doit, cependant, être assujetti à l'impôt sur le revenu que dans la mesure où une fraction des bénéfices de cette exploitation a été effectivement mise
à sa disposition. Il n'en va autrement que dans le cas où il aurait constitué avec les autres membres de l'indivision, ou certains d'entre eux, une société de fait et devrait alors, conformément à
l'article 8 du CGI, être personnellement soumis à l'impôt sur le revenu pour la part de bénéfices sociaux correspondant à ses droits
dans cette société.
Il a été jugé qu'un contribuable, appartenant à une indivision successorale ne pouvait être
imposé sur les bénéfices d'une exploitation viticole dès lors que :
- le redevable était tenu à l'écart de la gestion du domaine effectuée, à l'aide de personnel
et de matériels communs, par la société de fait constituée par ses trois co-indivisaires. Ceux-ci ne lui rendaient pas de comptes et ne lui reconnaissaient aucun droit ou créance quelconque sur les
bénéfices de l'exploitation ;
- il ne s'était vu allouer, au cours des années en cause, aucune fraction des bénéfices
revenant à l'indivision (CE, arrêt du 6 mars
1991, n° 61863). | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHAMP-70-20-70 | https://bofip.impots.gouv.fr/bofip/3265-PGP.html/identifiant=BOI-BIC-CHAMP-70-20-70-20120912 | 2012-09-12 00:00:00 | 8bb4e80d9dbc0fd0c3d65027dc88a66281eaf59ea0dbbac88d041be82761ec61 | [
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] |
1
L'article
23 de la loi n° 95-885 du 4 août 1995 de finances rectificative pour 1995 (modifié par
l'article
15 de la loi n° 95-1346 du 30 décembre 1995 de finances pour 1996) a institué, sous certaines conditions, une exonération partielle de droits de mutation à titre gratuit, à concurrence des
trois-quarts de leur valeur, en faveur de la première transmission d'immeubles locatifs acquis sous le régime des droits d'enregistrement entre le 1er août 1995 et le 31 décembre 1996.
Ces dispositions sont codifiées au 6° du 2 de
l'article 793 du code général des impôts (CGI), à
l'article 793 ter du CGI et à l'article 793
quater du CGI.
L'article 294 B
de l'annexe II du CGI précise les obligations déclaratives incombant aux redevables ainsi que les pièces justificatives à fournir lors de l'enregistrement de ces transmission.
I. Champ d'application du régime de faveur
A. Biens concernés par le dispositif
10
Les biens susceptibles de bénéficier du régime de faveur sont les immeubles ou fractions
d'immeubles visés à l'ancien article 710 du CGI (abrogé) et à l'ancien
article 711 du CGI (abrogé) dont l'acquisition, réalisée par acte authentique signé entre le 1er août 1995 et le 31
décembre 1996, n'a pas donné lieu au paiement de la TVA et qui ont été affectés, dans certaines conditions, à la location pendant une durée minimale de neuf ans.
1. Immeubles mentionnés aux articles 710 et 711 du CGI (édition à jour du 22 avril 1998)
20
Les immeubles susceptibles de bénéficier du régime de faveur sont :
- les immeubles ou fractions d'immeubles destinés à l'habitation pour lesquels l'acquéreur a
pris l'engagement de ne pas les affecter à un autre usage pendant un délai minimal de trois ans à compter de la date d'acquisition
(CGI, art. 710, abrogé) ;
- les terrains ou locaux à usage de garages, sous réserve que l'acquéreur ait pris
l'engagement de ne pas les affecter à une exploitation commerciale ou professionnelle durant une durée d'au moins trois ans à compter de la date d'acquisition
(CGI, art. 711, abrogé).
2. Date d'acquisition des biens
30
Les immeubles visés par le dispositif sont ceux qui font l'objet d'une acquisition par acte
authentique signé entre le 1er août 1995 et le 31 décembre 1996 inclus.
3. L'acquisition ne doit pas avoir donné lieu au paiement de la TVA
40
Il s'agit donc d'acquisitions d'immeubles anciens, c'est-à-dire, d'immeubles achevés depuis
plus de cinq ans ou d'immeubles qui, dans ce délai, ont déjà fait l'objet d'une première mutation après achèvement au profit d'une personne n'ayant pas la qualité de marchand de biens.
4. Affectation de l'immeuble
50
L'immeuble doit avoir été donné en location par le propriétaire, pendant une durée minimale de
neuf ans à une personne qui l'affecte de manière exclusive et continue à son habitation principale.
a. Point de départ du délai d'affectation
60
La location doit prendre effet dans les six mois de l'acquisition de l'immeuble. Si l'immeuble
a été acquis occupé, le point de départ du délai d'affectation est constitué par la date d'acquisition de l'immeuble.
b. Durée d'affectation
70
L'exonération prévue au 6° du 2 de
l'article 793 du CGI est soumise à la condition que l'immeuble soit donné en location par le propriétaire pendant une durée
minimale de neuf ans.
Ce délai se décompte de quantième à quantième selon les règles de calcul des délais
applicables en matière de droits d'enregistrement.
L'inoccupation temporaire du logement pendant ce délai ne sera pas de nature à écarter
l'application du régime de faveur lorsque cette situation correspond aux délais d'usage locaux nécessaires à la remise en location.
c. Affectation à l'habitation principale du locataire
80
L'habitation principale s'entend du logement dans lequel le locataire réside habituellement et
effectivement avec sa famille.
Par suite, bien qu'entrant dans le cadre des dispositions de l'ancien
article 710 du CGI (abrogé), les acquisitions de logements destinés à être loués à usage de résidence secondaire, d'habitation
d'agrément ou de villégiature ne peuvent bénéficier du régime de faveur.
Par ailleurs, s'agissant d'une affectation exclusive à l'habitation principale, les locaux
loués à usage mixte ne sont pas susceptibles de bénéficier du régime de faveur.
B. Les conditions relatives à la location
90
Il résulte des dispositions du 6° du 2 de l'article 793 du CGI que la location des biens doit
être effectuée dans les conditions prévues aux 3° et 4° de l'ancien article 199 decies B du CGI (abrogé).
Il s'agit, en fait, de locations consenties aux personnes disposant de revenus «
intermédiaires ».
1. Plafonnement du loyer et des ressources du locataire
100
Il résulte du 3° de l'article 199 decies B du CGI, aujourd'hui abrogé, que le loyer et les
ressources du locataire ne doivent pas excéder des plafonds fixés par décret.
a. Loyer
110
Pour les baux conclus entre le 1er août 1995 et le 31 décembre 1995, le loyer,
charges non comprises, ne devait pas excéder :
- 809 F (123 €) annuels par mètre carré de surface habitable en région Ile-de-France ;
- 576 F (88 €) annuels par mètre carré de surface habitable dans les autres régions.
Ces sommes ont été respectivement portées à 813 F (124 €) et 579 F (88 €) pour les baux
conclus entre le 1er janvier et le 31 décembre 1996 et à 818 F (125 €) et 582 F (89 €) pour les baux conclus entre le 1er janvier et le 31 décembre 1997.
Ces plafonds sont révisés chaque année le 1er janvier dans la même proportion que
l'indice national mesurant le coût de la construction publié par l'INSEE.
Si l'immeuble était d'ores et déjà donné en location au moment de l'acquisition, il y a lieu
de prendre en considération le loyer annuel en cours au jour de l'acquisition.
b. Ressources du locataire
120
Les ressources du locataire s'entendent des revenus nets de frais professionnels qui figurent
sur son avis d'imposition établi au titre des revenus de l'année précédant celle de la conclusion du bail ou, à défaut, de l'année antérieure.
Les plafonds annuels de ressources pour une personne seule étaient fixés, s'agissant des
revenus 1994, à 153 930 F (23 466 €) en région lle-de-France et 119 050 F (18 149 €) dans les autres régions. Ces sommes ont été respectivement portées à 156 690 F (23 887 €) et 121 190 F (18 475 €)
pour les revenus de 1995 et à 159 670 F (23 930 €) et 123 500 F (18 827 €) pour les revenus de 1996.
Les montants indiqués ci-dessus sont doublés pour un couple marié soumis à une imposition
commune et sont révisés chaque année.
130
Il est précisé que le renouvellement du bail au même locataire ou sa reconduction tacite n'est
pas considéré comme la conclusion d'un nouveau bail. Toutefois, lors de la conclusion d'un bail avec un nouveau preneur, les conditions susvisées sont applicables.
Par ailleurs, si les ressources du locataire deviennent supérieures au cours de la période
couverte par le bail, le bénéfice de l'exonération n'en demeure pas moins applicable.
Dans l'hypothèse où le bail a été conclu antérieurement à la date d'acquisition, il convient
de prendre en compte les ressources du locataire l'année précédant celle de la date d'acquisition du bien.
2. Qualité du locataire
140
Il résulte du 4° de l'ancien
article 199 decies B du CGI (abrogé) que la location ne doit pas être conclue avec :
- un membre du foyer fiscal du contribuable ;
- un ascendant ou un descendant du contribuable.
C. Les transmissions à titre gratuit concernées par la mesure
150
Le dispositif prévu au 6° du 2 de
l'article 793 du CGI s'applique à la première transmission à titre gratuit effectuée depuis l'acquisition de l'immeuble.
L'exonération trouve à s'appliquer qu'il s'agisse de la première mutation entre vifs
(donation, donation-partage) ou de la première transmission par décès.
Par ailleurs, l'exonération s'applique quel que soit le lien de parenté qui existe entre le
donateur ou le défunt et le bénéficiaire de la transmission, et même en l'absence d'un tel lien.
Si la première transmission à titre gratuit n'a pas bénéficié de l'exonération, le bénéfice de
l'exemption n'est pas reportable sur les transmissions ultérieures des mêmes biens.
D. La durée de détention des biens
160
Le dispositif initial prévu par
l'article
23 de la loi n° 95-885 du 4 août 1995 de finances rectificative pour 1995 imposait à l'acquéreur un délai minimal de détention de deux ans avant de pouvoir disposer des biens par voie de donation.
Cette condition a été supprimée par
l'article
15 de la loi n° 95-1346 du 30 décembre 1995de finances pour 1996.
II. Modalités d'application de l'exonération
A. Engagement d'affectation à la location par le bénéficiaire de la transmission
170
Lorsque la première transmission à titre gratuit de l'immeuble intervient avant l'expiration
du délai de neuf ans prévu pour l'affectation locative des biens, le bénéfice de l'exonération est subordonné à l'engagement des donataires, héritiers ou légataires, pour eux et leurs ayants cause de
maintenir en location, dans les mêmes conditions, les biens transmis jusqu'à l'expiration du délai de neuf ans.
B. Conséquences du non-respect de l'engagement d'affectation à la location
180
Le non-respect de l'engagement d'affectation à la location par le ou les bénéficiaires de la
transmission ou leurs ayants cause entraîne la déchéance du régime de faveur et, par suite, l'exigibilité du complément de droits de mutation à titre gratuit.
Il résulte des dispositions de
l'article 793 quater du CGI que les droits rappelés sont majorés de l'intérêt de retard visé à
l'article 1727 du CGI.
Le complément de droits de mutation et l'intérêt de retard doivent être supportés par le
donataire, l'héritier ou le légataire qui a bénéficié de l'exonération de droits de mutation à titre gratuit.
En cas de décès de cette personne pendant le délai d'affectation locative des biens, les
droits complémentaires devront être réclamés aux successibles du bénéficiaire de l'exonération.
III. Portée de l'exonération
190
Le 6° du 2 de l'article
793 du CGI exonère de droits, à concurrence des trois-quarts de la valeur du bien, la première mutation à titre gratuit des immeubles répondant aux conditions exposées ci-avant.
Cependant, en application des dispositions du II de
l'article
23 de la loi n° 95-885 du 4 août 1995 de finances rectificative pour 1995, codifié à l'article 793 ter du CGI, cette
exonération est plafonnée à 46 000 € par part reçue par chacun des donataires, héritiers ou légataires.
Ce plafond spécifique se cumule avec les abattements de droit commun. Toutefois, le montant de
l'exonération est calculé sur la valeur de l'immeuble ou de la quote-part revenant au bénéficiaire de la mutation, avant application des abattements. Seule la fraction taxable desdits biens
bénéficiera éventuellement des abattements de droit commun, si ceux-ci n'ont pas déjà été utilisés.
200
Pour l'application du plafonnement de 46 000 €, il est tenu compte de l'ensemble des
transmissions à titre gratuit consenties par une même personne à un même bénéficiaire, bénéficiant des dispositions prévues au 4° du 2 de l'article 793 du CGI, au 5° du 2 de l'article 793 du CGI et au
6° du 2 de l'article 793 du CGI.
Il s'agit donc d'un plafond commun à l'ensemble des dispositifs d'exonération de droits de
mutation à titre gratuit applicables à la première transmission des acquisitions d'immeubles concernés.
Ainsi, lorsqu'une personne transmet plusieurs immeubles acquis dans les conditions ouvrant
droit à l'une des exonérations précitées, l'abattement est limité globalement à 46 000 € pour chaque bénéficiaire, à raison des transmissions qui lui sont consenties par la même personne.
Dès lors, quels que soient le nombre de mutations consenties entre les mêmes personnes et la
valeur des biens transmis, l'avantage est limité à 46 000 €.
210
En revanche, lorsque les biens sont transmis à des personnes différentes, chaque bénéficiaire
dispose d'un abattement de 46 000 €. De même, une même personne peut bénéficier de plusieurs abattements au titre de biens qui lui sont transmis par des personnes différentes.
Enfin, lorsque la transmission porte sur une quote-part indivise ou sur un démembrement de
propriété d'un immeuble, l'exonération de 46 000 € s'applique sur le montant de la quote-part indivise ou sur la valeur du droit démembré revenant à chaque bénéficiaire.
A. La règle du non-rappel des donations passées depuis plus de quinze ans est applicable
220
Conformément à l'article
784 du CGI, le seuil de 46 000 € est déterminé en fonction de toutes les donations antérieures de constructions ayant bénéficié d'une exonération partielle de droits de mutation à titre gratuit
prévue au 4° du 2 de l'article 793 du CGI, au 5° du 2 de l'article 793 du CGI et au 6° du 2 de l'article 793 du CGI à
l'exception de celles passées depuis plus de quinze ans au jour de la nouvelle mutation à titre gratuit. L'abattement est applicable une seule fois par bénéficiaire au cours d'une période de quinze
années.
B. Sort des dettes contractées pour l'achat de biens exonérés
230
Les dispositions du premier alinéa de
l'article 769 du CGI sont applicables (BOI-ENR-DMTG-10-40-20-40). Les dettes à la charge du défunt,
qui ont été contractées pour l'achat de biens compris dans la succession et exonérés de droits de mutation par décès ou dans l'intérêt de tels biens, sont imputées en priorité sur la valeur desdits
biens. Dès lors, lorsqu'un bien n'est assujetti aux droits de mutation à titre gratuit que pour une fraction de sa valeur, le passif afférent à ce bien est déductible de l'actif héréditaire dans la
même proportion.
C. Forfait mobilier
240
À défaut de vente publique ou d'inventaire répondant aux conditions prévues au I de
l'article 764 du CGI, la valeur imposable des meubles meublants est déterminée par la déclaration détaillée et estimative des
parties qui ne peut être inférieure à 5 % de la valeur des autres biens de la succession.
Le forfait se calcule sur l'ensemble des valeurs mobilières, autres que les meubles meublants,
et immobilières composant l'actif héréditaire et avant déduction du passif.
Conformément au principe général, il n'est pas tenu compte, pour la détermination de ce
forfait, des biens exonérés de droits soit totalement, soit, en cas d'exonération partielle, à concurrence de la partie exonérée (BOI-ENR-DMTG-10-40-10-20). Cette
exclusion vaut donc pour l'exonération instituée par le présent dispositif.
IV. Obligations des parties
250
Le
décret n° 96-281 du 27 mars 1996
pris pour l'application du 6° du 2 de l'article 793 du code général des impôts et complétant l'annexe II à ce code fixe les obligations des parties. Ce texte est codifié à
l'article 294 B de l'annexe II au CGI.
A. Obligations déclaratives des parties dans l'acte
260
Les actes de donation et les déclarations de succession comprenant des biens mentionnés au 6°
du 2 de l'article 793 du CGI doivent comporter les mentions suivantes :
- outre les références de la publication de l'acte d'acquisition du bien, telles qu'elles sont
prévues au 2 de
l'article
32 du décret n° 55-1350 du 14 octobre 1955 pour l'application du décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, la date d'acquisition des biens, l'identité des parties
ainsi que les nom, qualités et résidence du rédacteur de l'acte ;
- l'engagement mentionné au 4ème alinéa du 6° du 2 de l'article 793 du CGI lorsque la
transmission à titre gratuit est effectuée avant l'expiration de la durée minimale de mise en location du bien transmis.
B. Pièces justificatives
270
Lors de leur dépôt à la formalité, l'acte de donation ou la déclaration de succession doivent
être appuyés des documents suivants :
- une copie des baux d'habitation conclus depuis l'acquisition des biens avec le ou les
preneurs successifs ;
- une copie de l'avis d'imposition du ou des locataires successifs établi au titre des revenus
de l'année précédant celle de la conclusion du bail ou à défaut une déclaration sur l'honneur souscrite par les locataires attestant du montant de leurs revenus nets de frais professionnels figurant
sur leur avis d'imposition établi au titre des revenus de l'année précitée.
V. Entrée en vigueur
280
Le bénéfice du régime de faveur s'applique aux successions ouvertes à compter du
1er août 1995.
Par ailleurs, l'exigence d'un délai de détention minimal de deux ans des biens par l'acquéreur
ayant été supprimée par
l'article
15 de la loi n° 95-1346 du 30 décembre 1995 de finances pour 1996, le bénéfice du régime de faveur est applicable aux donations consenties par actes passés à compter de l'entrée en vigueur de
cette loi, c'est-à-dire à compter du 1er janvier 1996. | Bulletin officiel des finances publiques - impôts | BOI-ENR-DMTG-10-20-30-110 | https://bofip.impots.gouv.fr/bofip/3336-PGP.html/identifiant=BOI-ENR-DMTG-10-20-30-110-20190502 | 2019-05-02 00:00:00 | 1824efe66ad28ff3335a1a8728b5d0e19e0c24507660eaea1c457ac6599cc3d0 | [
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1
L'article
2 de la loi n° 72-650 du 11 juillet 1972 a modifié les règles de
territorialité à observer pour la perception des droits ou taxes sur les apports
en société (cf.
BOI-ENR-AVS-20-30-20-IV).
Le paragraphe I de la loi n°72-650 du 11 juillet 1972 (codifié sous
l'article
638 A du code général des impôts (CGI)) vise toutes les sociétés civiles ou
commerciales.
Les paragraphes II et III de la loi n°72-650 du 11 juillet 1972 (codifiés sous
l'article
808
A
du CGI) concernent spécialement les sociétés de capitaux.
I. Règles de territorialité applicables à la généralité des sociétés
10
Sous réserve de l'exonération instituée par
l'article
810 bis du CGI, le droit fixe prévu à
l'article
810-I du CGI en cas d'apports purs et simples, autres que ceux assimilés à
des mutations par
l'article
809-I-3° du CGI, est susceptible d'être exigé, même en l'absence d'un écrit,
en France :
- si le siège de la société bénéficiaire des apports est établi en France,
quelle que soit la situation des biens apportés ou le lieu de rédaction de
l'acte d'apport ;
- à défaut de siège en France de ladite société, si les biens apportés ont leur
assiette matérielle ou juridique en France.
.
20
En cas de rédaction d'un écrit en France, la nationalité de la société
bénéficiaire de l'apport continuera à être négligée sous réserve des
dispositions conventionnelles en vigueur avec certains états.
II. Règles territoriales applicables aux sociétés de capitaux
30
Pour les sociétés de capitaux, ces règles de droit interne doivent être
combinées avec celles qui découlent de
l'article
808 A-I du CGI aux termes duquel « les opérations soumises au droit d'apport
ou à la taxe de publicité foncière et concernant les sociétés de capitaux sont
taxables en France lorsque s'y trouve le siège de direction effective ou le
siège statutaire, à condition que, dans ce dernier cas, le siège de direction
effective soit situé en dehors des États de l'Union européenne ».
40
Pour l'interprétation de
l'article
808
A-I
du
CGI, il convient d'entendre par « sociétés de capitaux » celles énumérées
par
l'article
3 de la directive communautaire n° 69-335 du 17 juillet 1969 modifiée.
50
En vue d'éliminer à l'intérieur de l'Union européenne le risque de double
imposition territoriale qui résulterait éventuellement de l'existence dans les
autres États membres d'un impôt frappant les apports en espèces ou en nature
consentie aux sociétés de capitaux, les règles internes de territorialité
rappelées au I §10 ont été corrigées par
l'article
808 A-I du CGI, en ce qui concerne les sociétés de capitaux.
60
L'article
808
A-I
du CGI repose sur une distinction entre :
- le siège de direction effective, défini comme le « lieu où se trouve le centre
de la vie intellectuelle de la société, d'où partent, en règle générale, les
impulsions directrices de ses affaires, où se localisent, en fait,
principalement ses organes de direction, d'administration et de contrôle » ;
Cette notion est assez voisine de celle dégagée par la jurisprudence à propos du
« siège réel » ou « effectif » défini comme étant le lieu où en règle générale,
la société a principalement sa direction juridique, financière, administrative
et technique (Cass. civ., 25 avril 1950).
- le siège statutaire.
70
Le droit d'imposer l'opération d'apport est attribué de façon exclusive à celui
des États membres de l'Union européenne sur le territoire duquel se trouve le
siège de direction effective, et subsidiairement, le siège statutaire de la
société de capitaux bénéficiaire des apports.
80
Par suite, sous réserve des dispositions des conventions internationales,
abstraction faite du caractère écrit ou verbal des apports purs et simples, la
France renonce à percevoir le droit fixe :
- si le siège statutaire étant en France, le siège de direction effective se
trouve dans un autre État membre de l'Union européenne ;
- ou encore, si le siège de direction effective se trouvant dans un État tiers,
le siège statutaire est situé dans un État membre.
90
Mais le droit fixe doit continuer à être perçu lorsque la société bénéficiaire
des apports, même si elle revêt le caractère d'une société de capitaux, a fixé
hors de l'Union européenne à la fois son siège de direction effective, et son
siège statutaire. En effet, dans cette dernière hypothèse, la mise à la
disposition d'une succursale située en France de capitaux investis ou de
capitaux d'exploitation peut être imposée dans notre pays.
Sous réserve des dispositions des conventions internationales, le droit fixe est
donc maintenu notamment en cas d'apport constaté par écrit au profit d'une
société étrangère qui dispose en France (ou va y disposer) d'une exploitation
industrielle ou commerciale, ou agricole, ou qui y exerce (ou va y exercer) une
profession libérale, lorsque les biens apportés ne sont pas taxables au droit
spécial de mutation (cf.
BOI-ENR-AVS-10-10-20), soit en
raison de leur nature (matériel ne dépendant pas d'un fonds de commerce, espèces
ou autres biens non visés à
l'article
809-I-3° du CGI), soit en raison du régime fiscal de la société bénéficiaire
des apports (par exemple : apport de clientèle à une société de capitaux placée
exceptionnellement sous le régime des sociétés de personnes).
100
Enfin, il est précisé que
l'article
808 A-I du CGI ne vise que le droit fixe à l'exclusion du droit spécial de
mutation prévu à
l'article
809-I-3° du CGI.
À cet égard, la Cour de cassation
(Cass.
com,
21 mai 1996, n°
94-14785)
a jugé que conformément aux dispositions combinées des articles 10 et 12-1-b de
la
directive
du Conseil des Communautés européennes n° 69-335 du 17 juillet 1969,
concernant les impôts indirects frappant le rassemblement de capitaux, les États
membres gardent la faculté de percevoir des droits de mutation sur les apports
de biens immeubles, y compris à des sociétés dont le siège statutaire se trouve
dans un autre État membre.
Qu'il en résulte que
l'article
808 A du CGI n'exclut pas
l'article
809-I-3° du CGI et que, dès lors, les apports faits à une personne morale
passible de l'impôt sur les sociétés par une personne non soumise à cet impôt
étant assimilés à des mutations à titre onéreux dans la mesure où ils ont pour
objet un immeuble, les droits de mutation prévus à l'article 710 du CGI (article
abrogé) peuvent être perçus sur l'apport à une société de droit néerlandais d'un
immeuble situé en France.
L'article 808 A-I du CGI (transposition dans le droit interne de
l'article
2 de la directive européenne n° 69-335 du 17 juillet 1969) autorise la
perception du droit d'apport (ou de la taxe de publicité foncière qui tient lieu
de droit d'apport dans le cadre de la formalité fusionnée) sur les opérations
concernant les sociétés de capitaux lorsque se trouve en France le siège de
direction effective ou le siège statutaire, à condition que, dans ce dernier
cas, le siège de direction effective soit situé en dehors des États de l'Union
européenne.
Cette perception est donc exclue sur les opérations concernant les sociétés dont
le siège statutaire et effectif est situé dans un État de l'Union.
Toutefois, les dispositions combinées des
articles
10 et 12-1-b de la
directive
européenne n°69-335 du 17 juillet 1969 autorisent la perception de droits de
mutation à titre onéreux sur l'apport à une société de biens immeubles par
l'État sur le territoire duquel ces biens sont situés, même si le siège
statutaire de la société bénéficiaire de l'apport se trouve dans un autre État
membre.
L'article 809-I-3° du CGI, qui assimile les apports faits à une personne morale
passible de l'impôt sur les sociétés par une personne non soumise à cet impôt à
des mutations à titre onéreux, est conforme au droit communautaire.
Ces dispositions peuvent s'appliquer indépendamment des règles de territorialité
prévues à l'article 808 A-I du CGI.
La taxation s'effectue selon le régime national applicable, en l'espèce le
régime prévu à l'article 710 du CGI (article en vigueur à l'époque des faits et
abrogé aujourd'hui). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-10-50 | https://bofip.impots.gouv.fr/bofip/3374-PGP.html/identifiant=BOI-ENR-AVS-10-50-20120912 | 2012-09-12 00:00:00 | b8a63234bd30f27a927a781bfada7a10236e6fb1ef5bca7d126fc7a2f1cdfebe | [
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1
Indépendamment des droits d'enregistrement et de la taxe de publicité foncière, les mutations à
titre onéreux de certains biens sont soumises à des taxes additionnelles.
Ces taxes, qui font l'objet des commentaires ci-après, sont perçues au profit :
- des communes ou de fonds de péréquation départementaux ;
- des départements ;
- de la région d'Île-de-France.
La liquidation, le recouvrement et les pénalités qui leur sont applicables font l'objet de
règles communes.
10
Ces taxes s'appliquent dans les départements d'outre-mer de la même manière et dans les mêmes
conditions que dans les départements métropolitains.
20
Dans le présent titre, seront successivement étudiés les points suivants :
- le champ d'application des taxes additionnelles (chapitre 1,
BOI-ENR-DG-60-10) ;
- le taux, la liquidation et le recouvrement des taxes additionnelles (chapitre 2,
BOI-ENR-DG-60-20). | Bulletin officiel des finances publiques - impôts | BOI-ENR-DG-60 | https://bofip.impots.gouv.fr/bofip/3394-PGP.html/identifiant=BOI-ENR-DG-60-20160406 | 2016-04-06 00:00:00 | 14df569a3f347b079bd22295328d9c6896f1f53fb3290bcc2b121e51d2c3b99d | [
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] |
I. Sociétés coopératives agricoles
A. Généralités
1
Les textes législatifs et réglementaires relatifs aux coopératives agricoles sont codifiés aux
articles L. 521-1 du code rural et de la pêche maritime à
L. 526-10 du code rural et de la pêche maritime et
R. 521-1 du code rural et de la pêche maritime à
R. 526-11 du code rural et de la pêche maritime.
Les sociétés coopératives agricoles forment une catégorie spéciale de sociétés, distinctes tant
des sociétés civiles que des sociétés commerciales.
Elles ont la personnalité morale et la pleine capacité. Elles sont obligatoirement à capital
variable.
Des
arrêtés ministériels en date des 3 janvier 1974 et
2 mai 1988 ont homologué les statuts types des
coopératives agricoles.
B. Régime fiscal au regard des droits d'enregistrement
10
En général, le régime fiscal des sociétés coopératives agricoles en matière de droits
d'enregistrement est le régime de droit commun. Toutefois, certaines dispositions particulières nécessitent les précisions suivantes.
1. Capitalisation de réserves libres
20
Les opérations d'augmentation de capital par incorporation de bénéfices, réserves ou provisions,
sont soumises au régime de droit commun, c'est à dire au droit fixe prévu au I de l'article 812 du code général des impôts
(CGI).
Les actes qui constatent l'incorporation de réserves libres d'affectation spéciale au capital
des sociétés coopératives agricoles et leurs unions, sont donc soumis au régime fiscal de droit commun.
Les réserves libres d'affectation spéciale s'entendent des réserves autres que la réserve
légale, la réserve indisponible spéciale formée avec les excédents d'exploitation provenant des opérations avec des tiers non associés et la réserve indisponible constituée par le montant total des
subventions reçues de l'État, de collectivités publiques ou d'établissements publics.
2. Dissolution de coopératives agricoles : dévolution de biens
30
Sous réserve des dispositions de
l'article 1020 du CGI, la dévolution faite obligatoirement à des œuvres d'intérêt général agricole, de l'excédent de l'actif
net sur le capital social des sociétés coopératives agricoles dissoutes, ne donne lieu, au profit du Trésor, à aucune perception
(CGI, art. 1029).
L'article 1020 du CGI assujettit à une taxe de publicité foncière ou à un droit d'enregistrement
proportionnel les dispositions sujettes à publicité foncière lorsqu'elles entrent dans les prévisions des 1° à 4° de l'article 677 du
CGI.
Le régime fiscal de l'article 1029 du CGI est subordonné à la condition que la transmission
ait uniquement pour objet l'excédent de l'actif net sur le capital social de la société dissoute. La transmission d'un actif brut, moyennant la prise en charge du passif qui le grève, constituerait
une mutation à titre onéreux passible du régime qui lui est propre.
3. Sociétés coopératives agricoles particulières
40
Sont exonérés de tout droit d'enregistrement les actes, pièces et écrits de toute nature
concernant :
- les sociétés coopératives agricoles de céréales, les moulins coopératifs, les coopératives
agricoles de meunerie et de meunerie-boulangerie (CGI, art. 1030) ;
- les sociétés coopératives d'insémination artificielle et d'utilisation de matériel agricole
et leurs unions (CGI, art. 1031).
Conformément aux dispositions de
l'article 1020 du CGI, les dispositions sujettes à publicité foncière sont assujetties à une taxe de publicité foncière ou à un
droit d'enregistrement dont le taux est prévu à cet article.
Les apports immobiliers à titre pur et simple à des sociétés coopératives agricoles de
céréales et à leurs unions, ainsi qu'aux coopératives d'insémination artificielle et d'utilisation de matériel agricole et à leurs unions, sont exonérés du droit fixe prévu au
I de l'article 810 du CGI (CGI, art. 810 bis).
II. Groupements agricoles d'exploitation en commun (GAEC)
A. Généralités et statut juridique
50
Il convient de se référer au D du II
du BOI-BA-CHAMP-20-20.
B. Régime fiscal
60
Les actes relatifs aux GAEC constatant la constitution, l'augmentation de capital, la
transformation en GAEC ou la prorogation d'un GAEC sont soumis au régime fiscal de droit commun.
Par ailleurs, en application de
l'article 810 bis du CGI, les apports à titre onéreux résultant de la prise en charge du passif grevant les immeubles
apportés aux GAEC sont exonérés de droit fixe sous réserve qu'ils soient effectués à l'occasion de la constitution du groupement ou de l'exploitation.
Cette solution est bien entendu applicable aux apports de cheptel, matériel et autres objets mobiliers
dépendant de l'exploitation agricole qui auraient le caractère d'immeubles par destination du fait que leur apport serait corrélatif à celui des terres constituant le fonds rural
(RM Valleix n° 14583, JO AN du 2 janvier 1995).
En revanche, tout autre apport à titre onéreux demeure assujetti, dans les conditions de droit
commun, aux droits et taxes normalement exigibles du fait des mutations opérées.
C. Groupements fonciers agricoles (GFA) et groupements agricoles fonciers (GAF)
70
La
loi n° 70-1299 du 31 décembre
1970, modifiée par la loi n° 74-638 du 12 juillet
1974, prévoit la création de groupements fonciers agricoles destinés à se substituer aux groupements agricoles fonciers prévus à
l'article
14 de la loi n° 60-808 d'orientation agricole du 5 août 1960.
L'article 11 de la loi n° 70-1299 du 31 décembre 1970 a abrogé
l'article
5 de la loi n° 62-933 du 8 avril 1962 qui définissait le régime juridique et fiscal des groupements agricoles fonciers, en laissant subsister les groupements de cette nature constitués
antérieurement au 1er janvier 1971.
80
Depuis le 1er janvier 1971, il ne peut plus être créé de groupements agricoles fonciers et
ceux constitués à cette date ont la possibilité :
- de se transformer en groupements fonciers agricoles ;
- de conserver leur forme, en bénéficiant des avantages fiscaux qui leur étaient accordés et
des dispositions fiscales prises en faveur des groupements fonciers agricoles, s'ils répondent aux diverses caractéristiques de ces derniers.
1. Groupements fonciers agricoles (GFA)
a. Statut juridique
90
BOI-BA-CHAMP-20-20 au II-E.
b. Régime fiscal
1° Règles générales
100
Les actes relatifs aux GFA constatant la constitution, l'augmentation de capital, la
transformation ou la prorogation de GFA sont soumis au régime fiscal de droit commun.
110
Par ailleurs, en application de
l'article 810 bis du CGI, les apports à titre onéreux résultant de la prise en charge du passif grévant les immeubles
apportés aux GFA sont exonérés de droit fixe sous réserve qu'ils soient effectués à l'occasion de la constitution du groupement ou de l'exploitation.
En revanche, tout autre apport à titre onéreux demeure assujetti, dans les conditions de droit
commun, aux droits et taxes normalement exigibles du fait des mutations opérées.
2° Partage et licitation des biens des GFA
120
Le droit d'enregistrement ou la taxe de publicité foncière prévu à
l'article 746 du CGI est applicable au partage d'un groupement foncier agricole pour les biens qui se trouvaient dans
l'indivision lors de leur apport et qui sont attribués à des apporteurs, à leurs conjoints survivants ou à leurs ayants droit à titre gratuit dès lors que les apporteurs étaient parents ou alliés
jusqu'au quatrième degré inclus (CGI, art. 748 bis ;
BOI-ENR-PTG-10-30 au I-C).
Il en est de même pour les licitations des biens d'un GFA
(CGI, art. 750 bis ; BOI-ENR-PTG-10-30 au I-C).
Lorsque le partage ou la licitation ne remplit pas les conditions ci-dessus, les règles de
droit commun des partages de sociétés sont applicables (BOI-ENR-AVS-30-20).
2. Groupements agricoles fonciers (GAF)
130
Les groupements agricoles fonciers prévus par la
loi n° 62-933 du 8 août
1962 étaient des sociétés civiles formées entre plusieurs propriétaires en vue de rassembler des immeubles agricoles situés dans une même commune ou dans des communes voisines afin de sortir de
l'indivision ou de créer ou de conserver une ou plusieurs exploitations agricoles ou d'en assurer ou d'en faciliter la gestion.
Comme il a été exposé au II-C § 70, il ne peut
plus être constitué de groupements agricoles fonciers depuis le 1er janvier 1971. En revanche, ceux constitués avant cette date subsistent. En conséquence, des apports ne peuvent être faits à un tel
groupement qu'au titre d'une augmentation de capital.
a. Régime fiscal de droit commun
140
Le régime évoqué au II-C-1-b-1° § 100 relatif
aux GFA leur est applicable.
b. Partage et licitation des biens des GAF
150
Les groupements agricoles fonciers répondant aux caractéristiques des groupements fonciers
agricoles bénéficient des mêmes dispositions fiscales (II-C § 70 et II-C-1-b-1° § 100).
D. Groupements forestiers
1. Définition et statut juridique
160
BOI-BA-SECT-30-10.
2. Régime fiscal
a. Règles générales
170
Les actes relatifs aux groupements forestiers constatant la constitution, l'augmentation de
capital, la transformation ou la prorogation de groupements forestiers sont soumis au régime de droit commun.
Remarques : De même que pour les GAEC, GFA, GAF et EARL, la prise en charge du
passif grevant des apports immobiliers à des groupements forestiers peut être exonérée de droit fixe (BOI-ENR-AVS-10-20).
Les apports à un groupement forestier constitué dans les conditions prévues par les
articles L. 331-1 du code forestier à L. 331-15 du code
forestier, réalisés postérieurement à la constitution de la société et constitués de terrains en nature de bois et forêts ou de terrains nus à boiser, lorsqu'ils sont d'une surface inférieure à
cinq hectares et d'un montant inférieur à 7 623 €, sont exonérés du droit fixe prévu à l'article 810 du CGI
(CGI, art 810 ter).
b. Opérations de transformation en groupement forestier ou d'apport de bois réalisées par des entreprises industrielles ou
commerciales passibles de l'IR ou par des sociétés passibles de l'IS
180
Lorsque les opérations de transformation en un groupement forestier d'une société propriétaire
de bois ou de terrains à reboiser, ainsi que d'apport de biens de cette nature à un tel groupement sont réalisées par les entreprises industrielles ou commerciales passibles de l'impôt sur le revenu
ou par des sociétés passibles de l'IS, elles donnent lieu à la perception d'une taxe spéciale assise sur la valeur nette, au moment de leur réalisation, de l'actif transféré au groupement forestier.
Cette taxe spéciale libère les plus-values afférentes à l'actif transféré de l'impôt sur le
revenu ou de l'impôt sur les sociétés susceptibles d'être réclamés du chef de l'opération ; les entreprises intéressées peuvent sur option demander dans l'acte l'application des règles d'imposition de
droit commun. Le taux de la taxe est fixé au I de l'article 238 quater du CGI. Il est différent selon que l'entreprise
industrielle ou commerciale est passible de l'impôt sur le revenu ou que la société est passible de l'IS.
Elle est perçue, lors de l'enregistrement de l'acte constatant la transformation ou l'apport
ou lors de l'accomplissement de la formalité fusionnée, selon les règles et sous les sanctions applicables en matière de droits d'enregistrement.
190
La taxe spéciale ne couvrant que les impôts directs, l'acte constatant la transformation ou
l'apport donne ouverture aux droits d'enregistrement selon le régime de droit commun (II-D-2-a § 170).
c. Groupements syndicaux forestiers
1° Définition
200
Le groupement syndical forestier est un établissement public à caractère administratif. Il
peut être créé par accord entre des communes, des sections de communes, des départements, des établissements publics, des établissements d'utilité publique, des mutuelles et des caisses d'épargne,
propriétaires de bois, de forêts ou de terrains à boiser soumis ou susceptibles d'être soumis au régime forestier en vue de faciliter la mise en valeur, la gestion et l'amélioration de la rentabilité
des bois, forêts et terrains et de favoriser leur équipement ou leur boisement (code forestier, art. L. 233-1 à
code forestier, art. L. 233-10).
La propriété de ces bois, forêts et terrains est transférée au groupement.
2° Régime fiscal
210
Les actes relatifs aux groupements syndicaux forestiers sont soumis au régime fiscal de droit
commun.
E. Groupements fonciers ruraux
220
Les
I
et II de l'article 52 de la loi de modernisation de l'agriculture n° 95-95 du 1er février 1995 instituent un nouveau type de société civile dénommé groupement foncier rural.
Les dispositions qui régissent ce type de société sont codifiées aux
articles L. 322-22 du code rural et de la pêche maritime,
L. 322-23 du code rural et de la pêche maritime et
L. 322-24 du code rural et de la pêche maritime.
1. Statut juridique des groupements fonciers ruraux
230
BOI-BA-SECT-30-20.
2. Régime fiscal
240
Le
troisième alinéa de l'article L. 322-22 du code rural et de la pêche maritime prévoit que les biens des
groupements fonciers ruraux sont régis, notamment en matière fiscale, selon les dispositions propres aux groupements fonciers agricoles (II-C § 70) pour
la partie agricole, et selon celles propres aux groupements forestiers (II-D-1 § 160), pour la partie forestière.
F. Exploitations agricoles à responsabilité limitée (EARL)
1. Généralités et statut juridique
250
BOI-BA-CHAMP-20-20 au II-H.
2. Régime fiscal
260
Les actes relatifs aux EARL constatant la constitution, l'augmentation de capital, la
transformation, la prorogation d'EARL sont soumis au régime fiscal de droit commun.
270
Par ailleurs, en application de
l'article 810 bis du CGI, les apports à titre onéreux résultant de la prise en charge du passif grevant les immeubles
apportés sont exonérés de droit fixe sous réserve qu'ils soient effectués à l'occasion de la constitution du groupement ou de l'exploitation. | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-40-30 | https://bofip.impots.gouv.fr/bofip/3404-PGP.html/identifiant=BOI-ENR-AVS-40-30-20130211 | 2013-02-11 00:00:00 | ecf752e301dd7c0d085a33468f9b6b6b0699ba34b05eb090e53044afb9642517 | [
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] |
I. Dommages-intérêts
1
Les dommages-intérêts mis à la charge d'une entreprise par un tribunal à l'occasion d'un procès
intéressant son activité commerciale ont le caractère d'une charge déductible pour la détermination du résultat fiscal.
A. Le versement des dommages-intérêts doit se rattacher à la gestion normale de l'entreprise
10
Le Conseil d'État a jugé à cet égard que les dommages-intérêts que les membres d'une société
en nom collectif, convaincus de manœuvres dolosives à l'égard d'un de leurs coassociés, ont été condamnés à verser aux héritiers de celui-ci doivent être considérés comme une charge étrangère à la
gestion de l'entreprise. Ils constituent une dépense personnelle de ces membres et ne peuvent, par suite, être admis en déduction du bénéfice imposable de la société (CE, arrêt du 30 juillet 1951,
req. n° 12552, RO, p. 223).
B. Le versement de dommages-intérêts ne doit pas correspondre à une acquisition d'éléments d'actif
20
Le versement de dommages-intérêts ne doit pas correspondre à une acquisition d'éléments d'actif
ou se rapporter à un capital reçu en jouissance.
Le Conseil d'État a ainsi estimé, dans un cas d'espèce, que l'indemnité versée au
nu-propriétaire d'un fonds de commerce par l'usufruitier, en réparation du préjudice résultant de la cessation de l'exploitation et partant, de la disparition du fonds avant le terme de l'usufruit,
représentait le capital reçu en jouissance et disparu du fait de la cessation. Il a été jugé dès lors que cette indemnité ne pouvait être regardée, non plus que les intérêts et frais de procès, comme
une charge de l'entreprise dont l'exploitation avait été arrêtée par le légataire
(CE, arrêt du 24 octobre 1969, req. n° 75887,
RJCD, 1re partie p. 238).
C. Les dommages-intérêts sont déductibles des résultats de l'exercice au cours duquel est intervenu le jugement
30
Toutefois, lorsque le jugement de première instance a été frappé d'appel, le montant des
dommages-intérêts constitue une charge de l'exercice au cours duquel la Cour d'appel a statué définitivement sur l'affaire.
L'entreprise peut toutefois, en cas d'appel, constituer une provision dès le jugement de
première instance pour faire face au paiement de sa dette.
II. Frais de procès
40
Les frais d'avocat engagés à l'occasion d'un procès intéressant l'activité commerciale de
l'entreprise sont également déductibles.
Remarque : Il est rappelé que les amendes pénales, en raison de leur caractère
de peine infligée à titre personnel et les frais d'instance y afférents, ne peuvent être considérés comme des charges de l'entreprise.
Ainsi, lorsqu'un commerçant ayant fait l'objet d'une assignation en faillite a été mis, par
jugement du Tribunal de commerce prononcé d'office, en état de règlement judiciaire, les honoraires qu'il a versés, d'une part, pour défendre à la demande de mise en faillite et, d'autre part, pour
rétribuer les administrateurs au règlement judiciaire, constituent, bien que l'origine de la dette soit étrangère à son entreprise personnelle, soit des dépenses effectuées dans l'intérêt même de
l'entreprise, soit des dépenses se rattachant à son exploitation. Il s'ensuit que le montant de ces honoraires peut, dans sa totalité, être déduit des résultats de l'entreprise
(CE, arrêt du 3 mai 1972, req. n° 82127, RJ,
n°II, p. 62).
III. Frais irrépétibles
A. Caractère des frais
1. Nature des frais
50
Les frais irrépétibles ne sont pas limitativement énumérés. Ils comprennent donc notamment :
- les honoraires d'avocats ou d'autres professionnels (conseils juridiques et fiscaux, experts
[en dehors des frais d'expertise décidée par la juridiction elle-même], etc.) ;
- les frais de constitution de dossier (photocopie, etc.) ;
- les frais de déplacement pour les besoins de l'instance ou de constat d'huissier rendus
nécessaires par le litige.
En revanche, les frais en cause ne comprennent pas ceux qui ont pu être engagés, avant que le
litige contentieux ne soit noué, notamment au cours d'une procédure de vérification ou de rectification. Ils ne visent pas davantage les frais liés au sursis de paiement et aux garanties de
recouvrement qui font l'objet des dispositions spécifiques des articles L208 du livre de procédures fiscales
(LPF),
R*
208-3 du LPF,
R*
208-4 du LPF et
R*
208-5 du LPF.
2. Les frais doivent avoir été réellement exposés
60
La demande doit donc être assortie de justifications nécessaires et être chiffrée
(CE, arrêt du 25
septembre 1989, n° 92706).
En particulier, le demandeur est tenu d'établir que les frais dont il sollicite le
remboursement ont été effectivement engagés pour les besoins de la réclamation préalable ou de l'instance juridictionnelle.
B. Régime fiscal
70
S'agissant de frais exposés à l'occasion d'un contentieux portant sur un impôt ou une
catégorie d'impôt liés à une activité professionnelle exercée à titre indépendant (TVA, impôt sur les sociétés, taxe professionnelle, impôt sur le revenu pour les catégories des BIC, BNC, BA), les
règles applicables en la matière sont les suivantes :
- lorsqu'ils sont exposés par le contribuable, ces frais constituent une charge se rattachant
à la gestion de l'entreprise, déductible pour la détermination du résultat fiscal ;
- de même, lorsque le contribuable est condamné à rembourser des frais irrépétibles à
l'administration, la dépense constitue une perte exceptionnelle déductible pour la détermination du résultat fiscal.
Remarque : Le montant remboursé par l'administration constitue un profit
exceptionnel, réalisé à l'occasion de la gestion de l'entreprise. Il doit être compris dans le résultat fiscal de l'exercice au cours duquel la décision de justice qui ordonne le remboursement est
devenue définitive. | Bulletin officiel des finances publiques - impôts | BOI-BIC-CHG-60-20-30 | https://bofip.impots.gouv.fr/bofip/3439-PGP.html/identifiant=BOI-BIC-CHG-60-20-30-20120912 | 2012-09-12 00:00:00 | cd2b069cc41f3b7fcf9008176d8d647514c681e2915338a0abc15a0e6c515a80 | [
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] |
I. Régime juridique
1
La
loi
n° 2011-525 du 17 mai 2011 (article 98 et suivants) de simplification et
d'amélioration de la qualité du droit a réformé le régime juridique des
Groupements d'Intérêt Public (GIP).
Les groupements d'intérêt public sont dotés de la personnalité morale et de
l'autonomie financière.
Ils peuvent être constitués par convention approuvée par l'État 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 pour exercer ensemble, des
activités d'intérêt général à but non lucratif.
Ces groupements ne donnent pas lieu au partage des bénéfices. Ils peuvent être
constitués sans capital. Les droits de leurs membres peuvent être représentés
par des titres négociables.
II. Régime fiscal
10
Les groupements d'intérêt public constitués et fonctionnant dans les conditions
prévues aux
articles
98 et suivants de la loi n° 2011-525 ne sont pas soumis à l'impôt sur les
sociétés
(CGI,
art. 239 quater B). Au regard des droits d'enregistrement, ils sont soumis
au même régime que les groupements d'intérêt économique (cf.
BOI-ENR-AVS-40-60-10). | Bulletin officiel des finances publiques - impôts | BOI-ENR-AVS-40-60-30 | https://bofip.impots.gouv.fr/bofip/3488-PGP.html/identifiant=BOI-ENR-AVS-40-60-30-20120912 | 2012-09-12 00:00:00 | 5e8daf93f9ba2638cd7481abf636c823c3183ccb3d2f3b739426985551f83975 | [
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1
L'article 995-10° du CGI
exonère de la taxe sur les conventions d'assurances, les contrats souscrits par le Centre national de transfusion sanguine pour le compte des centres de transfusion sanguine auprès du groupement
d'assureurs des risques de transfusion sanguine.
10
Les contrats en cause sont conclus pour satisfaire aux conditions de l'assurance obligatoire des
dommages causés aux donneurs et receveurs de sang humain et de produits sanguins d'origine humaine. | Bulletin officiel des finances publiques - impôts | BOI-TCAS-ASSUR-10-40-10-10 | https://bofip.impots.gouv.fr/bofip/3505-PGP.html/identifiant=BOI-TCAS-ASSUR-10-40-10-10-20120912 | 2012-09-12 00:00:00 | d4df21148076c9b6246a770a7d4d2ac5029f6d6672d28a5859a46953920703fc | [
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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.
Ce même article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018 a instauré en lieu et place de l'ISF un nouvel impôt sur la
fortune immobilière (IFI) dont les précisions sont apportées au BOI-PAT-IFI.
10
Le C du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018
prévoit que les versements ouvrant droit à l'avantage fiscal prévu à l'article 885-0 V bis du CGI, dans sa rédaction en
vigueur au 31 décembre 2017, effectués entre la date limite de dépôt des déclarations mentionnées à l'article 885 W du CGI,
dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'ISF dû au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues à l'article 885-0 V bis du CGI
dans sa rédaction en vigueur au 31 décembre 2017, sur l'IFI dû au titre de l'année 2018. | Bulletin officiel des finances publiques - impôts | BOI-PAT-ISF-40-30-10-30 | https://bofip.impots.gouv.fr/bofip/3534-PGP.html/identifiant=BOI-PAT-ISF-40-30-10-30-20181011 | 2018-10-11 00:00:00 | 559d0aeaa665b7fe016879559b43e93b8cf6bab7125178eae80b8a8d03b28bfd | [
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] |
1
Le droit de propriété d’un bien se caractérise par l’addition d’une part, du droit de jouir du
bien, qui est lui-même constitué par le droit d’usage (usus) et du droit de percevoir les revenus (fructus) et d’autre part, du droit de disposer du bien (abusus). Le démembrement du droit de
propriété consiste à attribuer le droit de jouir du bien à une personne, l’usufruitier, et le droit d’en disposer à une autre, le nu-propriétaire. Le démembrement résulte tantôt d’une cession à titre
onéreux (par exemple, le propriétaire cède l’usufruit à un tiers), tantôt d’une transmission à titre gratuit à la suite d’une donation ou d’une succession.
Les titres démembrés peuvent indifféremment être des valeurs mobilières ou des droits sociaux,
étant précisé toutefois qu’en ce qui concerne notamment les valeurs mobilières, le démembrement porte en principe sur le compte de titres.
I. Plus-values de cession de valeurs mobilières ou de droits sociaux dont la propriété a été démembrée avant le 3 juillet
2001
5
Les règles énoncées dans le présent I § 5 à 30 sont applicables aux plus-values
retirées de la cession de valeurs mobilières ou de droits sociaux dont la propriété a été démembrée avant le 3 juillet 2001.
Il est rappelé que, conformément aux dispositions du 5 de
l’article 13 du code général des impôts (CGI), les cessions portant sur l'usufruit temporaire de valeurs mobilières ou de droits
sociaux, s’il s’agit de la première cession à titre onéreux de l’usufruit concerné, intervenues depuis le 14 novembre 2012 ne relèvent pas du régime d’imposition des plus-values des particuliers mais
de la catégorie de revenus à laquelle se rattache, au jour de la cession, le bénéfice ou revenu procuré ou susceptible d’être procuré par le bien ou le droit sur lequel porte l’usufruit temporaire
cédé, soit, au cas particulier, de la catégorie des revenus de capitaux mobiliers.
A. Cas général
10
Le plus souvent, les titres sont cédés en pleine propriété : le nu-propriétaire cède les titres,
mais doit remployer le prix de cession dans l'acquisition d'autres titres dont les revenus reviennent à l'usufruitier.
Dans ces conditions, le prix de cession à retenir, pour la détermination du gain net imposable
au nom du nu-propriétaire, s'entend du prix de cession de la pleine propriété des titres.
Pour la détermination de la plus-value imposable au nom du nu-propriétaire, il convient de
retenir :
- soit le prix d'acquisition des titres, s'ils ont été acquis à titre onéreux ;
- soit la valeur globale retenue pour la détermination des droits d'enregistrement lors de la
mutation à titre gratuit qui a donné lieu au démembrement de la propriété, lorsque les titres ont été acquis à titre gratuit et immédiatement démembrés.
B. Cession conjointe par le nu-propriétaire et l'usufruitier de leurs droits respectifs
20
Outre des cessions conjointes dans lesquelles chacun des cédants reçoit une partie du prix, il
peut s'agir également d'opérations assimilées à des cessions, tels que des apports ou des échanges de titres réalisés dans le cadre d'opérations de restructuration, à l'occasion desquelles le
nu-propriétaire et l'usufruitier reçoivent chacun des droits démembrés en contrepartie de leurs apports respectifs. En pareille hypothèse, l'opération est susceptible de dégager une plus-value
imposable au nom de chacun des titulaires des droits démembrés.
Pour la détermination des gains nets réalisés à l'occasion de ces opérations, il convient de
retenir le prix de cession des droits respectifs du nu-propriétaire et de l'usufruitier.
La plus-value réalisée par le nu-propriétaire est égale à la différence entre le prix de
cession de ses droits et leur prix d'acquisition ou, en cas d'acquisition à titre gratuit, leur valeur vénale appréciée au jour de leur entrée dans son patrimoine.
La plus-value réalisée par l'usufruitier doit être déterminée par différence entre le prix de
cession de ses droits et la fraction du prix d'acquisition de la pleine propriété afférente à ces mêmes droits.
À titre de règle pratique, il est admis que cette fraction soit appréciée à l'aide du barème
prévu au I de l'article 669 du CGI, en tenant compte de l'âge de l'usufruitier au jour de la cession des titres.
C. Cession portant uniquement soit sur l'usufruit, soit sur la nue-propriété des titres
30
Dans ces cas, sans doute exceptionnels, la plus-value imposable au nom du cédant est
déterminée à partir du prix d'acquisition, selon le cas, de cet usufruit ou de cette nue-propriété.
II. Plus-values de cession de valeurs mobilières ou de droits sociaux dont la propriété a été démembrée à compter du 3
juillet 2001
40
Les règles énoncées dans le présent II § 40 à 220 sont applicables aux
plus-values retirées de la cession de valeurs mobilières ou de droits sociaux dont la propriété a été démembrée à compter du 3 juillet 2001.
Il est rappelé que, conformément aux dispositions du 5 de
l’article 13 du CGI, les cessions portant sur l'usufruit temporaire de valeurs mobilières ou de droits sociaux, s’il s’agit de
la première cession à titre onéreux de l’usufruit concerné, intervenues depuis le 14 novembre 2012 ne relèvent pas du régime d’imposition des plus-values des particuliers mais de la catégorie de
revenus à laquelle se rattache, au jour de la cession, le bénéfice ou revenu procuré ou susceptible d’être procuré par le bien ou le droit sur lequel porte l’usufruit temporaire cédé, soit, au cas
particulier, de la catégorie des revenus de capitaux mobiliers.
(50)
60
Les conditions d’imposition des plus-values retirées de la cession de valeurs mobilières ou de
droits sociaux dont la propriété est démembrée appellent les précisions suivantes en ce qui concerne l’application du régime d’imposition prévu à
l'article 150-0 A du CGI et suivants.
Remarque : Les solutions apportées sur le plan fiscal ne préjugent pas de la
validité des opérations sur le plan civil.
Les développements qui suivent s’appliquent aussi bien en cas de cession proprement dite qu’en
cas d'opérations assimilées à des cessions, tels que des apports ou des échanges de titres. Dans ce dernier cas, il y a lieu de distinguer selon que les titres reçus en échange sont eux-mêmes reçus en
pleine propriété, auquel cas les solutions du II-A § 70 à 95 sont applicables, ou en démembrement de propriété, qui relèvent alors du II-B § 100 à 180. Par
ailleurs, les opérations d’échange et d’apport de valeurs mobilières ou de droits sociaux sont, sous certaines conditions, susceptibles d’ouvrir droit, selon le cas, à un sursis d’imposition
conformément aux dispositions de l’article 150-0 B du CGI (BOI-RPPM-PVBMI-30-10-20) ou à un
report d'imposition en application des dispositions de l'article 150-0 B ter du CGI
(BOI-RPPM-PVBMI-30-10-60).
65
Les différentes situations décrites dans la présente sous-section ne sauraient être
exhaustives, mais en toutes circonstances, la plus-value constatée sur un droit démembré ne peut être fiscalement « purgée » que si, lors de la transmission de ce droit, elle a été retenue, soit dans
l’assiette des gains de cession à titre onéreux, soit dans l’assiette des droits de mutation à titre gratuit.
A. Cession conjointe avec répartition du prix de vente ou cession isolée de la nue-propriété ou de l’usufruit
70
En cas de cession conjointe par le nu-propriétaire et l’usufruitier de leurs droits démembrés
respectifs avec répartition du prix de vente entre les intéressés, l’opération est susceptible de dégager une plus-value imposable au nom de chacun des titulaires des droits démembrés.
Dans ce cas, la plus-value réalisée par chacun d’eux est égale à la différence entre le prix
de cession de ses droits et leur prix d'acquisition ou, en cas d'acquisition à titre gratuit, leur valeur vénale appréciée au jour de leur entrée dans son patrimoine c’est à dire la valeur retenue
pour la détermination des droits de mutation à titre gratuit (BOI-RPPM-PVBMI-20-10-20-30 au I § 1).
80
À titre de règle pratique au regard de l’assiette de l’impôt, lorsque le cédant d'un droit
démembré a disposé de la pleine propriété des titres avant leur démembrement, il est admis, pour la détermination de cette fraction du prix ou valeur d’acquisition, de répartir le prix d’acquisition
de la pleine propriété des titres entre l’usufruit et la nue-propriété à l'aide du barème prévu à l'article 669 du CGI, en
retenant l'âge de l'usufruitier au jour de la cession des titres. L’application de ce barème est une faculté laissée au contribuable qui, le cas échéant, peut évaluer économiquement la valeur
respective de l’usufruit et de la nue-propriété. En toutes circonstances, l’un et l’autre des droits démembrés sont évalués selon la même méthode.
90
Les mêmes règles s’appliquent pour le cédant en cas de cession ou d’opération assimilée
portant uniquement soit sur l'usufruit, soit sur la nue-propriété des titres.
95
Dans l'hypothèse inverse au II-A § 80, lorsque les droits cédés ont été
acquis distinctement par l'usufruitier et le nu-propriétaire, la valeur d'acquisition de ces droits a toujours fait l'objet d'une détermination séparée (prix d'acquisition en cas d'acquisition à titre
onéreux ou valeur retenue pour la détermination des droits de mutation à titre gratuit en cas d'acquisition à titre gratuit).
B. Cession en pleine propriété de titres dont la propriété est démembrée sans répartition du prix de vente
100
Dans cette hypothèse, la cession à titre onéreux porte sur la pleine propriété des titres : le
nu-propriétaire et l’usufruitier cèdent les titres démembrés et conviennent (ou ont convenu lors d’une convention antérieure) ensemble du sort du prix de vente, qui peut être soit remployé dans
l'acquisition d'autres valeurs, droits ou titres eux-mêmes démembrés, soit attribué en totalité à l’usufruitier dans le cadre d’un quasi-usufruit.
Dans cette situation, outre le cas particulier dans lequel l'objet du démembrement est un
portefeuille de valeurs mobilières, la plus-value est imposable, soit au nom du nu-propriétaire en cas de remploi, soit au nom de l'usufruitier en cas de quasi-usufruit, et le premier terme de la
plus-value de cession est toujours constitué par le prix de cession de la pleine propriété des titres cédés.
Pour la détermination du prix ou de la valeur d’acquisition des titres cédés qui constitue le
deuxième terme de la plus-value de cession, plusieurs situations peuvent se présenter.
1. Situation dans laquelle ni le nu-propriétaire, ni l’usufruitier n’a disposé de la pleine propriété des titres avant
leur démembrement
110
Cette situation se présente lorsque les titres cédés ont été reçus simultanément par deux
personnes distinctes, l’une en tant qu’usufruitier, l’autre en tant que nu-propriétaire à la suite d’une transmission à titre gratuit (cas courant) ou à la suite d’une acquisition à titre onéreux
(situation plus exceptionnelle).
En d’autres termes, cette situation se caractérise par le fait que ni le nu-propriétaire, ni
l’usufruitier, n’ont disposé de la pleine propriété des titres cédés avant leur démembrement.
120
Pour la détermination du prix ou de la valeur d’acquisition des titres cédés, il convient de
retenir :
- soit le prix d'acquisition de la pleine propriété des titres lorsque la nue-propriété et
l’usufruit ont été acquis à titre onéreux ;
- soit la valeur globale retenue pour la détermination des droits d'enregistrement lors de la
mutation à titre gratuit qui a donné lieu au démembrement de la propriété, lorsque la nue-propriété et l’usufruit ont été acquis à titre gratuit.
2. Situation dans laquelle le nu-propriétaire ou l’usufruitier a disposé de la pleine propriété des titres avant leur
démembrement
130
Cette situation se caractérise par le fait que, soit le nu-propriétaire, soit l’usufruitier a
disposé de la pleine propriété des titres cédés avant leur démembrement.
a. Personne imposable
140
Dans cette situation, il convient de distinguer selon que le prix de vente des titres est
remployé en démembrement, auquel cas la plus-value est imposable au nom du nu-propriétaire, ou est attribué au seul usufruitier dans le cadre d'un quasi-usufruit, auquel cas la plus-value est
imposable au nom de l'usufruitier.
Toutefois, lorsque cette cession conduit à la première cession d'un usufruit temporaire
intervenue depuis le 14 novembre 2012, l'imposition est établie :
- au nom du nu-propriétaire dans la catégorie des plus-values de cession de valeurs
mobilières, pour la plus-value afférente à la nue-propriété ;
- au nom de l'usufruitier dans la catégorie des revenus de capitaux mobiliers, sur le produit
de la cession de l'usufruit conformément aux dispositions du 5 de l'article 13 du CGI.
b. Prix ou valeur d'acquisition à retenir
150
Le prix ou la valeur d’acquisition à retenir pour la détermination de la plus-value imposable
est constitué, en tout état de cause, par le prix ou la valeur d’acquisition initiale de la pleine propriété des titres majoré de l’accroissement de valeur du droit transmis constaté entre la date de
l’acquisition initiale de la pleine propriété et la date de transmission à titre gratuit (cas courant) ou à titre onéreux (cas plus exceptionnel).
Deux situations peuvent se présenter selon que le démembrement a eu pour objet de transmettre
la nue propriété ou l’usufruit.
1° Lors du démembrement, la nue-propriété a été transmise
160
Cette situation très courante en pratique se présente lorsque, lors de la mutation à titre
gratuit qui a donné lieu à démembrement, le donateur s’est réservé l’usufruit des titres cédés et a transmis la nue-propriété.
Dans ce cas, le prix d’acquisition à retenir pour la détermination de la plus-value imposable
est constitué par le prix ou la valeur d’acquisition initiale de la pleine propriété des titres majoré de l’accroissement de valeur de la nue-propriété constaté entre la date de l’acquisition initiale
de la pleine propriété et la date de transmission de la nue-propriété :
2° Lors du démembrement, l’usufruit a été transmis
170
Cette situation se rencontre lorsque, lors de la mutation à titre gratuit qui a donné lieu à
démembrement, le donateur s’est réservé la nue-propriété des titres cédés et a transmis l’usufruit.
Dans ce cas, le prix d’acquisition à retenir pour la détermination de la plus-value imposable
est constitué par le prix ou la valeur d’acquisition initiale de la pleine propriété des titres majoré de l’accroissement de valeur de l’usufruit constaté entre la date de l’acquisition initiale de la
pleine propriété et la date de transmission de l’usufruit. Pour l’application de cette règle, la fraction du prix d’acquisition de la pleine propriété des titres afférente à l’usufruit ou à la
nue-propriété, selon le cas, peut également être déterminée par l’application du barème de l’article 669 du CGI, en retenant
l’âge de l’usufruitier à la date de la cession :
3. Cas particulier : l'objet du démembrement est un portefeuille de valeurs mobilières
180
Au regard des règles de droit civil, un portefeuille de valeurs mobilières dépendant d'une
succession peut constituer une universalité de biens. Dans ce cas, il est admis que l'usufruitier peut disposer seul du portefeuille de valeurs mobilières ou de droits sociaux, en cédant les titres
dans la mesure où ils sont remplacés, à charge pour lui, le cas échéant, de conserver la substance du portefeuille et de le rendre.
Dans cette situation, le nu-propriétaire est seul imposable sur la plus-value réalisée lors
des cessions effectuées par l'usufruitier selon les modalités indiquées ci-dessus. Il est toutefois admis, sur option expresse et irrévocable formulée conjointement par le nu-propriétaire et
l'usufruitier auprès de l'établissement financier teneur du compte, que cette plus-value soit imposable au nom du seul usufruitier selon les modalités ci-dessus.
C. Cession de la pleine propriété de titres après réunion de l’usufruit à la nue-propriété
190
Dans les différentes hypothèses énumérées ci-après, la plus-value est imposable au nom du
cédant et le premier terme est constitué par le prix de cession de la pleine propriété des titres cédés.
1. L’usufruit a été acquis par voie d’extinction
200
D’une manière générale, lorsque l’usufruit a été acquis par voie d’extinction (notamment en
cas de décès de l’usufruitier), son prix d’acquisition est nul. En cas de cession ultérieure de la pleine propriété des titres, le prix d’acquisition à retenir est celui de la nue-propriété ou sa
valeur vénale retenue lors de la transmission à titre gratuit.
210
Cependant, lorsque, dans un premier temps, les titres cédés ont été reçus simultanément par
deux personnes distinctes, l’une en tant qu’usufruitier, l’autre en tant que nu-propriétaire à la suite d’une transmission à titre gratuit et que, dans un second temps, le nu-propriétaire a reçu
l’usufruit par voie d’extinction, le prix d’acquisition à retenir est égal à la somme des valeurs vénales déclarées pour chacun de ces droits lors de la transmission à titre gratuit qui est à
l’origine du démembrement de la propriété.
2. L’usufruit a été acquis à titre gratuit ou à titre onéreux
220
Le prix d’acquisition à retenir pour la détermination de la plus-value imposable est alors
égal à la somme du prix d’acquisition de la nue-propriété (ou de la valeur vénale retenue lors de la transmission à titre gratuit) et du prix d’acquisition de l’usufruit (ou de la valeur vénale en cas
de transmission à titre gratuit). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-PVBMI-20-10-20-60 | https://bofip.impots.gouv.fr/bofip/3618-PGP.html/identifiant=BOI-RPPM-PVBMI-20-10-20-60-20191220 | 2019-12-20 00:00:00 | cc3221cfbfa78f4aa389698899cb169cc4fb6fc4fcc9c43412c4dc3a126889ac | [
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] |
Demande souscrite en vue du paiement des droits de mutation à titre
gratuit, du droit de partage ou de l'impôt sur la fortune immobilière par la remise à l'État d'immeubles en nature de bois et forêts pouvant être incorporés au domaine foncier de l'État
loi n° 68-1251 du 31 décembre 1968 tendant à favoriser la conservation du patrimoine
artistique national, art. 2, décret n° 70-1046 du 10 novembre 1970 fixant les conditions
dans lesquelles sont donnés les agréments prévus par la loi n° 68-1251 du 31 décembre 1968 tendant à favoriser la conservation du patrimoine artistique national,
loi
n° 81-1160 du 30 décembre 1981 de finances pour 1982, art. 9,
loi
n° 2001-602 du 9 juillet 2001 d'orientation sur la forêt, art. 4, III, décret n° 2003-281
du 24 mars 2003 relatif à la dation en paiement par remise d'immeubles en nature de bois et forêts ou espaces naturels pouvant être incorporés au domaine forestier de l’État, instituée par l'article
1716 bis du code général des impôts (CGI), et modifiant l'annexe II à ce code,
CGI,
art. 1716 bis et CGI, ann. II, art. 384 A ter
I. Pour chaque immeuble offert en paiement
1. Nature :
2. Situation :
3. Description (joindre un relevé de la (ou des) parcelle(s) concerné(es) ainsi qu'un extrait de
plan cadastral) :
4. Zone de classement dans les documents d'urbanisme :
5. Surface :
6. Renseignements relatifs à l'intérêt économique, environnemental ou social de l'immeuble, aux
conditions de sa gestion ainsi qu'à sa contribution à l'enrichissement de l'ensemble foncier auquel il pourrait être incorporé :
7. État d'entretien de l'immeuble :
8. Préciser la situation hypothécaire du ou (des) bien(s) offert(s).
II. Valeur libératoire proposée
III. Droits dus
1. Nature :
2. Montant total (au moins égal à 10 000 euros par imposition) :
3. Désignation et adresse du comptable des impôts compétent pour les percevoir :
IV. Identité de chaque demandeur
Nom, prénoms, domicile, date et lieu de naissance, nationalité, profession ou, s'il s'agit
d'une personne morale, dénomination, forme juridique, durée, siège social, date de constitution, activité :
Nom, prénoms, date et lieu de naissance, nationalité du conjoint, régime matrimonial :
Nom, prénom, domicile, profession du mandataire éventuel des demandeurs. Joindre un exemplaire
de la procuration signée par l'ensemble des demandeurs.
V. Mutations à titre gratuit et partages, renseignements particuliers
Remarque : Selon le cas, fournir à l'appui de la demande une copie de l'acte de donation,
de partage ou de la déclaration de succession ou d'impôt sur la fortune immobilière.
1. Nature de l'opération :
Remarque : Donation, donation-partage, succession, partage.
2. Date de l'acte ou s'il s'agit d'une succession, date et lieu du décès :
3. Nom, adresse et numéro de téléphone du notaire :
4. Identité du donateur ou, s'il s'agit d'une succession, du de cujus :
5. Nom, prénoms, domicile, date et lieu de naissance, profession, situation de
famille et régime matrimonial :
6. Bénéficiaires de la transmission ou du partage ; pour chacun des héritiers, légataires
universels ou à titre universel, légataires particuliers, donataires ou copartageants :
7. Nom, prénoms, domicile, lien de parenté avec l'auteur de la transmission, part de chacun
des héritiers ou donataires ; pour les légataires, désignation et valeur des biens légués :
8. En cas de donation, préciser si les droits sont pris en charge par le donateur :
VI. Situation juridique de chacun des immeubles offerts en dation et origine de propriété
1. Propriétaires actuels :
Indiquer pour chaque demandeur désigné au paragraphe IV ci-dessus la nature des droits de propriété
qu'il détient sur chaque objet offert : propriété exclusive, propriété indivise (préciser dans ce cas la quote-part des droits revenant à l'intéressé dans l'indivision).
2. Modalités d'acquisition :
Dans le cas où le bien fait partie de la succession au titre de laquelle l'offre de dation est
effectuée, préciser sous quelle rubrique et pour quelle valeur il figure dans la déclaration de succession.
Dans les autres cas, indiquer :
- si le bien a été acquis à titre onéreux, la date, le prix d'acquisition et l'identité du
cédant :
Remarque : Fournir une copie de l'acte.
- si le bien a été acquis à titre gratuit, la nature et la date de la transmission ainsi que les références
relatives à la perception de droits de mutation.
3. Propriété antérieure :
En cas d'acquisition à titre gratuit, préciser depuis quelle date le bien était détenu par son
propriétaire antérieur et les conditions dans lesquelles il l'avait acquis.
Bon pour offre de dation aux conditions prévues par la présente demande.
Remarque : Mention manuscrite à apposer par le ou les signataires de la
demande.
A ............................, le ............................
La demande doit être signée, datée par le ou les propriétaires des objets offerts ou leur
mandataire. En cas de remise de biens indivis en paiement des droits dus par plusieurs redevables, il appartient aux intéressés de désigner, soit dans la demande, soit dans une procuration spéciale
établie à cet effet et jointe à la demande, un représentant unique habilité à recevoir les notifications de l'administration et à accepter ou refuser la valeur libératoire fixée par la décision
d'agrément.
Demande à adresser en quatre exemplaires au comptable de la Direction générale des Finances
publiques compétent pour percevoir les droits, accompagnée de deux photographies de chaque objet offert. | Bulletin officiel des finances publiques - impôts | BOI-LETTRE-000129 | https://bofip.impots.gouv.fr/bofip/3673-PGP.html/identifiant=BOI-LETTRE-000129-20181106 | 2018-11-06 00:00:00 | 2dc899e55a94ad9f4b8617469e64f692b0b526a5e858ada15fe0170c385958cc | [
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] |
1
Seuls les intérêts des prêts immobiliers contractés auprès d’un établissement financier, tels
que définis à l’article L. 312-2 du code de la consommation, ouvrent droit au crédit d’impôt sur le revenu.
Sont donc exclus les intérêts des prêts affectés au remboursement en tout ou partie d’autres
crédits ou découverts en compte (regroupements de prêts et notamment de prêts à la consommation, etc.), ainsi que ceux conclus auprès de personnes morales autres que des établissements financiers ou
de personnes physiques, notamment lorsqu’il s’agit de prêts familiaux.
I. Prêts éligibles au crédit d'impôt
A. Définition des prêts éligibles
10
Les prêts définis à
l’article L. 312-2 du code de la consommation s’entendent de ceux qui sont encadrés par la réglementation des emprunts
immobiliers. Il peut s’agir d’un emprunt à taux fixe ou à taux variable, ainsi que d’un emprunt dit « in fine » (sur ce dernier type de prêt, cf. I-I §
90).
Cette réglementation, issue pour l’essentiel de la
loi dite « Scrivener » n° 79-596
du 13 juillet 1979, vise à protéger le consommateur contre les dangers du crédit. Elle fixe des règles impératives qui limitent la liberté contractuelle en matière de crédit immobilier et qui
assurent l'information et la protection du consommateur de crédit immobilier. Elle s'applique aux prêts concernant l'achat d'immeubles à usage d'habitation ou à usage professionnel et d'habitation,
l'achat de terrains à construire, de parts de sociétés d'immeuble, les travaux de rénovation, ou construction.
En droit interne français, il est rappelé que les prêts immobiliers font l’objet d’une offre
préalable de la part de l’organisme prêteur. Le bénéficiaire dispose d’un délai de trente jours pour l’accepter, mais son acceptation ne peut intervenir avant l’expiration d’un délai de dix jours. La
date de souscription du prêt s’entend de la date d’acceptation par l’emprunteur de l’offre de prêt.
Compte tenu de ces précisions, les prêts immobiliers éligibles à l’avantage fiscal s’entendent
de ceux qui, quelle que soit leur qualification ou leur technique, sont consentis en vue de financer les opérations suivantes :
- s’agissant des immeubles à usage d'habitation : leur acquisition en propriété, ou la
souscription ou l'achat de parts ou actions de sociétés donnant vocation à leur attribution en jouissance gratuite, et/ou les dépenses de travaux éligibles ;
- l'achat de terrains lorsqu’ils sont destinés à la construction des immeubles précités.
Ainsi, il doit ressortir clairement des termes du contrat de prêt qu’il est consenti en vue de
l’acquisition ou de la construction d’un logement. En outre, il est rappelé que seuls les intérêts correspondant à l’acquisition ou à la construction de la partie du logement affectée à l’habitation
principale peuvent être retenus.
A cet égard, il est précisé que les intérêts dus à raison d’un prêt destiné à financer
l’acquisition d’un terrain n’ouvrent droit à l’avantage fiscal que lorsqu’une construction est engagée sur ce terrain.
B. État dans lequel le prêt est souscrit
20
L’emprunt peut indifféremment être souscrit auprès d’un établissement financier situé en
France ou dans une autre État au sein de l’Espace Économique Européen, sous réserve que cet État ait conclu avec la France une convention fiscale contenant une clause d’assistance administrative en
vue de lutter contre la fraude ou l’évasion fiscale.
En pratique, lorsqu’ils respectent une réglementation équivalente, sont susceptibles d’ouvrir
droit au crédit d’impôt sur le revenu les prêts immobiliers, souscrits dans l’un des États membres de la Communauté Européenne, en Islande ou en Norvège.
En revanche, les intérêts des prêts immobiliers souscrits dans un autre État, et notamment en
Suisse, au Liechtenstein ou au sein de la Principauté de Monaco, par des contribuables fiscalement domiciliés en France ne peuvent ouvrir droit au crédit d’impôt.
Quel que soit l’État de l’établissement financier auprès duquel il est souscrit, l’emprunt
doit satisfaire à une réglementation équivalente à celle prévue pour les emprunts immobiliers souscrits auprès d’un établissement situé en France, tels que définis à
l’article L. 312-2 du code de la consommation (cf. I-A § 10).
C. Prêts souscrits en devises
30
Les emprunts peuvent indifféremment être souscrits en euros ou dans une autre devise. Il est
cependant rappelé que, quelle que soit la devise dans laquelle le prêt est libellé, celui-ci doit répondre aux conditions fixées par la loi et notamment celles prévues aux I-A § 10 et I-B §
20.
D. Prêt contracté auprès d’un établissement financier
40
Pour être éligibles au crédit d’impôt, les prêts doivent avoir été contractés auprès d’un
établissement financier.
En pratique, les établissements financiers doivent s’entendre des établissements de crédit,
ainsi que des comités interprofessionnels du logement, des chambres de commerce et d’industrie, et plus généralement des organismes habilités à octroyer des prêts pour l’acquisition ou la construction
de l’habitation principale dans le cadre du « 1 % logement »
En revanche, les intérêts des prêts conclus auprès d’autres personnes morales ou de personnes
physiques, notamment lorsqu’il s’agit de prêts familiaux, ne peuvent ouvrir droit au bénéfice du crédit d’impôt.
E. Taux des prêts variables ou fixes
50
La circonstance que les prêts éligibles à l’avantage fiscal aient été souscrits selon un taux
variable ou fixe est sans incidence.
Lorsque le taux du prêt est fixe, l’échéancier de remboursements fourni dès la souscription
des prêts au contribuable emprunteur qui mentionne notamment les intérêts dus fait foi, au titre de l’ensemble des annuités éligibles au crédit d’impôt, sous réserve naturellement qu’ils soient par la
suite effectivement payés par le contribuable et ne fassent pas l’objet de modification.
En revanche, lorsque le taux du prêt est variable, le contribuable emprunteur doit être en
mesure de fournir au titre de chaque année fiscale l’échéancier récapitulatif des remboursements mentionnant notamment les intérêts dus et effectivement payés au cours de cette année. Dans ce cas en
effet, seules les échéances d’intérêts de ces prêts qui ont été effectivement payées par le contribuable ouvrent droit au crédit d’impôt, tandis que la simulation fournie par l’établissement financier
lors de la souscription des prêts ne peut attester des montants d’intérêts acquittés par la suite.
F. Prêt initial à taux progressif
60
Les contribuables qui ont emprunté initialement à un taux progressif, peuvent se voir réclamer
à la rupture du contrat des intérêts dits « compensatoires », l'emprunteur ayant pu bénéficier d'un taux préférentiel lors des premières années de remboursement. Dans ce cas, le nouveau prêt peut
porter sur un capital incluant notamment l'indemnité compensatoire.
Cette circonstance ne conduit pas à refuser le bénéfice de la mesure, mais les intérêts
ouvrant droit à crédit d’impôt restent limités à ceux afférents au capital du prêt initial restant dû, dans la limite de l’échéancier initial.
G. Intérêts supportés par les porteurs de parts
70
Les associés personnes physiques de sociétés visées au
II § 20 et 30 du BOI-IR-RICI-350-10-10, lorsque ces sociétés mettent à leur disposition gratuite à titre d’habitation principale les
logements dont elles sont propriétaires, peuvent en principe bénéficier du crédit d’impôt au titre de :
- la quote-part qui leur incombe dans les intérêts des prêts contractés par la société pour
l’acquisition ou la construction de ces logements ;
- les intérêts des prêts qu'ils ont contractés personnellement pour acquérir les droits
sociaux correspondants.
H. « Prêts-relais », « prêts achat-revente » et prêts équivalents
80
Lorsque l’acquisition immobilière de la nouvelle résidence principale est en partie financée
par la vente d’un autre bien immobilier mais que cette dernière vente n’est pas intervenue au moment de l’acquisition nouvelle, les établissements de crédit proposent des prêts spécifiques dits «
prêts-relais » ou « prêts achat-revente » (quelle que soit leur dénomination commerciale).
Dans cette situation, les intérêts des prêts ainsi conclus afin de libérer en trésorerie tout
ou partie de la valeur du bien immobilier mis en vente et de contribuer au financement de l’acquisition de la nouvelle habitation principale ouvrent droit au crédit d’impôt, au même titre, toutes
autres conditions étant par ailleurs remplies, que le prêt immobilier (généralement contracté simultanément) destiné à financer si nécessaire la différence entre le prix de la nouvelle habitation
principale et celui du bien cédé.
Au cas particulier, lorsque le crédit d’impôt est accordé au titre des intérêts d’un «
prêt-relais » souscrit par le contribuable, les cinq ou sept annuités de remboursement éligibles sont également décomptées à partir de la première mise à disposition des fonds empruntés au titre de ce
prêt.
Il n’est pas nécessaire de reporter le point de départ du décompte des annuités à la mise à
disposition des fonds correspondant au prêt qui court à compter de la vente de l’immeuble cédé.
Ainsi, le crédit d’impôt s’applique aux intérêts versés au titre de la période où la charge
financière est la plus importante. Il est rappelé que les intérêts versés au titre de la première annuité ainsi déterminée bénéficient du crédit d’impôt au taux majoré de 40 %.
I. Prêts dits « in fine »
90
Les prêts dits « in fine » s’entendent de ceux pour lesquels l'emprunteur ne
rembourse tout d’abord que les intérêts, avant de rembourser le capital en une seule fois au terme du prêt. Le remboursement du capital est généralement garanti par la constitution parallèle d'une
épargne, par exemple au travers d’un contrat d'assurance-vie. Les intérêts de tels prêts peuvent ouvrir droit au crédit d’impôt, toutes autres conditions étant par ailleurs remplies.
J. Réaffectation à une nouvelle acquisition d’un prêt déjà souscrit pour une acquisition antérieure
100
Dans certaines circonstances et notamment en vue de conserver le bénéfice d’un taux favorable,
le contribuable peut être amené à réaffecter à une nouvelle acquisition un prêt souscrit pour le financement d’une acquisition antérieure.
Dans cette hypothèse, et toutes autres conditions étant par ailleurs remplies, il est admis
que les intérêts versés au titre de ce prêt puissent être pris en compte dans les mêmes conditions que s’il s’agissait d’un nouvel emprunt. Dès lors que la mise à disposition des fonds est déjà
intervenue, le point de départ des annuités éligibles est alors fixé à la date de signature de l’acte authentique d’acquisition du nouveau logement.
K. Cas particulier des prêts souscrits dans le cadre du refinancement d’un prêt immobilier
110
En principe, les intérêts des prêts souscrits pour rembourser tout ou partie d’autres crédits
ou découverts en compte sont exclus du bénéfice du crédit d’impôt.
Toutefois, afin de permettre au contribuable de ne pas perdre le bénéfice du crédit d’impôt
lorsqu’il négocie une substitution de prêt pendant les cinq ou sept premières annuités de remboursement du prêt initial (sur le nombre d'annuités éligibles, cf.
BOI-IR-RICI-350-20-10-10 au II-D § 120 à 140), les intérêts des emprunts souscrits pour se substituer aux prêts immobiliers éligibles, ou
rembourser ceux-ci, peuvent ouvrir droit au crédit d’impôt.
Dans ce cas, les intérêts de tels prêts sont pris en compte dans la limite des intérêts qui
figurent sur les échéanciers des prêts initiaux auxquels ils se substituent, et des annuités restant à courir, jusqu’à échéance de la dernière annuité éligible, décomptée en principe à partir de la
première mise à disposition des fonds empruntés dans le cadre du prêt initial. Il est précisé que cette limitation s'apprécie globalement en comparant la somme des intérêts figurant respectivement sur
l'échéancier du prêt initial et sur l'échéancier du nouveau prêt.
Toutefois, lorsqu’un prêt vient se substituer à un prêt initial souscrit selon un taux
variable, le montant des intérêts pris en compte pour la détermination du montant de l’avantage fiscal à compter de la signature de ce dernier prêt ne peut excéder, pour les annuités correspondantes,
ceux qui sont mentionnés sur la simulation d’échéancier de remboursements remise au contribuable lors de la souscription du prêt initial (pour plus de précisions sur le point de départ du décompte des
cinq ou sept premières annuités éligibles à l'avantage fiscal, cf. BOI-IR-RICI-350-20-10-10 au II-B § 80 et au II-C § 90 à 110).
RES N° 2010/28 (FP) du 24 avril 2010 : Crédit d'impôt sur le revenu au titre des
intérêts d'emprunt d'acquisition ou de construction de l'habitation principale (article 200 quaterdecies du CGI).
Eligibilité à raison des intérêts d'un emprunt contracté par un contribuable en vue de financer le rachat de son habitation principale vendue à pacte de rachat (« en réméré »).
Question : Un contribuable, vendeur à pacte de rachat, peut-il bénéficier du
crédit d'impôt sur les intérêts d'emprunt versés au titre de l'acquisition de son habitation principale lorsqu'il contracte un nouvel emprunt destiné à financer l'exercice de sa faculté de rachat du
bien vendu ?
Réponse : L'article 1659 du code civil prévoit que la faculté de rachat est un
pacte par lequel le vendeur se réserve de reprendre la chose vendue, moyennant la restitution du prix principal et le remboursement de frais. L'article 1660 du même code dispose que la faculté de
rachat ne peut être stipulée pour un terme excédant cinq années. Faute par le vendeur d'avoir exercé son action en rachat dans le terme prescrit, l'acquéreur demeure propriétaire irrévocable.
Ce contrat de vente est dénommé « vente avec clause de rachat », « pacte de rachat » ou encore
« vente à réméré »,
Un contribuable, vendeur à pacte de rachat, qui contracte un emprunt auprès d'un établissement
financier tel que défini à l'article L. 312-2 du code de la consommation pour financer l'exercice de sa faculté de rachat de
son habitation principale, peut bénéficier du crédit d'impôt sur le revenu codifié sous l'article 200 quaterdecies du
CGI au titre des intérêts de ce prêt, toutes les autres conditions étant par ailleurs remplies, notamment l'affectation effective à l'habitation principale à la date du paiement des intérêts
d'emprunt.
II. Prêts non éligibles
120
Seuls les intérêts des prêts immobiliers, au sens des dispositions de
l’article L. 312-2 du code de la consommation, ouvrent droit au crédit d’impôt sur le revenu. En conséquence, sont notamment
exclus du bénéfice du crédit d’impôt, les intérêts des prêts mentionnés ci-après.
A. Prêts familiaux et prêts souscrits auprès de personnes morales autres que les établissement financiers
130
Seuls les intérêts des emprunts conclus auprès d’établissements financiers peuvent ouvrir
droit au crédit d’impôt.
En conséquence, les intérêts des prêts conclus auprès de personnes morales autres que les
établissement financiers (dont la définition est donnée au n° 60). ainsi que des prêts conclus auprès de personnes physiques, notamment lorsqu’il s’agit de prêts familiaux, sont exclus du bénéfice du
crédit d’impôt, y compris lorsque ceux-ci ont pour objet de financer tout ou partie d’une acquisition immobilière.
B. Prêts à la consommation, regroupements de prêts et découverts en compte
140
Les crédits, quelle que soit leur dénomination, qui sont destinés à financer l’achat exclusif
de biens meubles, que ces biens soient ou non identifiés, ou qui constituent une réserve financière disponible pour le bénéficiaire ou qui sont accordés à la suite du constat d’un découvert en compte
bancaire ne peuvent ouvrir droit à l’avantage fiscal.
C. Prêts affectés au remboursement en tout ou partie d’autres crédits
150
Les prêts qui sont contractés afin de rembourser d’autres prêts qui auraient été consentis au
contribuable ou à son conjoint soumis à imposition commune, ou à l’un quelconque des membres du foyer fiscal ne peuvent ouvrir droit au crédit d’impôt.
Il est toutefois rappelé que les prêts qui se substituent à des prêts immobiliers et qui
présentent les mêmes caractéristiques que ceux-ci peuvent, sous certaines conditions et dans certaines limites, ouvrir droit au crédit d’impôt (cf. I-K §
110).
D. Prêts destinés à financer une activité professionnelle dans le domaine immobilier
160
En application de
l’article L. 312-3 du code de la consommation, sont notamment exclus du champ d’application de l’avantage fiscal les prêts
destinés, sous quelque forme que ce soit, à financer une activité professionnelle, notamment celle des personnes physiques ou morales qui, à titre habituel, même accessoire à une autre activité, ou en
vertu de leur objet social, procurent, sous quelque forme que ce soit, des immeubles ou fractions d'immeubles, bâtis ou non, achevés ou non, collectifs ou individuels, en propriété ou en jouissance.
E. Prêts destinés à financer certains appels de fonds dans les sociétés immobilières dotées de la transparence fiscale
170
A la différence des intérêts des prêts souscrits par les associés pour faire leur apport à la
société ou pour acquérir les actions ou parts représentatives du logement qui leur est attribué (BOI-IR-RICI-350-10-10 au II-A § 20), il est
précisé que les intérêts des prêts souscrits pour effectuer des apports complémentaires faisant suite à des appels de fonds motivés par la défaillance d’un co-associé d’une société immobilière
d’attribution (CGI, art. 1655 ter) ne peuvent bénéficier du crédit d’impôt dès lors que ces apports excédent ce qui incombe
normalement à l’associé au seul titre du logement qui lui est attribué.
Dans une telle situation, lorsque le prêt souscrit englobe ces apports complémentaires, seule
la fraction des intérêts correspondant à l’acquisition du logement attribué à l’associé ouvre droit au crédit d’impôt, à l’exclusion de la fraction relative à la compensation du montant dû par le
co-associé défaillant. | Bulletin officiel des finances publiques - impôts | BOI-IR-RICI-350-10-30 | https://bofip.impots.gouv.fr/bofip/3726-PGP.html/identifiant=BOI-IR-RICI-350-10-30-20140113 | 2014-01-13 00:00:00 | dfffade28fecf9c94995cbff7b48322785f2ff135f5e16a155998064f6885b81 | [
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] |
1
Lorsqu'ils sont pris en compte dans le revenu net global soumis au barème
progressif de l'impôt sur le revenu (code général des impôts (CGI), art. 200 A, 2 ;
BOI-RPPM-RCM-20-15, II-B § 290 et suivants), les revenus distribués mentionnés au 2° du 3 de
l'article 158 du CGI, résultant d'une décision régulière des organes compétents de la société distributrice, perçus par des
actionnaires ou associés personnes physiques fiscalement domiciliés en France, y compris ceux perçus dans le cadre d'un plan d'épargne en actions (PEA) ne bénéficiant pas de l'exonération prévu au 5°
bis de l'article 157 du CGI, bénéficient d'un abattement en base de 40 %.
Remarque 1 : La soumission de ces revenus au barème progressif de
l'impôt sur le revenu est opérée sur option du contribuable exercée dans les conditions prévues au 2 de l'article 200 A du CGI (BOI-RPPM-RCM-20-15, II-B § 290 et suivants).
À défaut d'option pour ce mode d'imposition, les revenus concernés sont soumis,
pour leur montant brut, sans qu'il soit fait application de cet abattement, à une imposition forfaitaire au taux de 12,8 % (CGI, art. 200 A, 1 ;
BOI-RPPM-RCM-20-15 au I § 40 et suivants).
Remarque 2 : En ce qui concerne les modalités d'imposition des
revenus distribués à des personnes physiques non-résidentes de France, se reporter au BOI-RPPM-RCM-30-30.
10
En revanche, il n'est pas fait application de l'abattement de 40 % pour la
détermination des prélèvements sociaux.
20
Afin de permettre aux différents acteurs intervenant dans le circuit de paiement
des revenus distribués (sociétés distributrices, établissements payeurs et contribuables) de connaître la qualification des revenus distribués au regard de leur éligibilité à l'abattement de 40 %, les
différents intervenants sont soumis à des obligations déclaratives dont l'absence de respect fait l'objet de sanctions spécifiques.
À cet égard, la circonstance que l'abattement de 40 % ne soit susceptible de
s'appliquer qu'en cas d'option des contribuables pour l'imposition de leurs revenus mobiliers suivant le barème progressif de l'impôt sur le revenu est sans incidence sur la portée de ces obligations
et l'applicabilité des sanctions encourues.
30
La présente section commente :
- les conditions d'éligibilité à l'abattement de 40 % des revenus distribués
par les sociétés (sous-section 1, BOI-RPPM-RCM-20-10-30-10) ;
- la détermination du revenu net imposable et la liquidation de l'impôt sur le
revenu (sous-section 2, BOI-RPPM-RCM-20-10-30-20) ;
- les obligations des intervenants dans le circuit de paiement du revenu
distribué et les sanctions applicables (sous-section 3, BOI-RPPM-RCM-20-10-30-30). | Bulletin officiel des finances publiques - impôts | BOI-RPPM-RCM-20-10-30 | https://bofip.impots.gouv.fr/bofip/3779-PGP.html/identifiant=BOI-RPPM-RCM-20-10-30-20191220 | 2019-12-20 00:00:00 | 016f853879ad0432b9ec7f441d55cf14d76837408114bb4bcc4c2610d0a3c2eb | [
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-0.028541550040245056,
-0.035118166357278824,
0.04418104514479637,
-0.008170178160071373,
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-0.009578444994986057,
0.0811358243227005,
0.055256377905607224,
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-0.027479741722345352,
0.07943934947252274,
-0.002750747837126255,
-0.0434696339070797,
0.02614549919962883,
0.010695474222302437,
0.007913372479379177,
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0.00731136417016387,
0.03484606742858887,
0.00653741555288434,
0.01968168094754219,
0.006663516163825989,
0.009893080219626427,
-0.007228162605315447,
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-0.0047997115179896355,
0.02156711556017399,
0.07437965273857117,
0.0058290972374379635,
0.04392930492758751,
0.019960196688771248,
0.04182669147849083,
-0.018906759098172188,
0.03209000080823898,
-0.00980298686772585,
0.04418138787150383,
0.006986826658248901,
0.06218001991510391,
0.025310644879937172,
0.013222101144492626,
0.060220178216695786,
0.04101715236902237,
0.021651405841112137,
-0.04289477691054344,
0.01769593358039856,
0.017290538176894188,
0.13300105929374695,
-0.06793311983346939,
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-0.007635217625647783,
-0.01665010303258896,
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0.029269322752952576,
0.04277632012963295,
-0.023058177903294563,
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-0.03115905448794365,
0.029566869139671326,
0.02447403594851494,
-0.03570099547505379,
-0.0288684219121933,
0.028745682910084724,
0.005134557839483023,
0.050776947289705276,
0.040034398436546326,
-0.0047766100615262985,
-0.02274729497730732,
0.016511516645550728,
0.03291689231991768,
-0.007993640378117561,
-0.023463182151317596,
-0.04938209429383278,
0.0364818312227726,
-0.0004135710478294641,
-0.017550352960824966,
-0.04054867476224899,
-0.025672780349850655,
-0.005263828206807375
] |
Ces solutions peuvent être utilement rapprochées de celles intervenues en
matière de bénéfices non commerciaux (cf. série BNC).
I. Démarcheurs d'agence immobilière
1
Un démarcheur d'agence immobilière, qui jouit d'une certaine indépendance
dans l'exercice de son activité, n'est pas tenu à des heures de présence régulières et est rémunéré par un pourcentage variable de la commission acquise à l'agence, n'en doit pas moins être regardé
non comme un « mandataire » indépendant, mais comme un simple employé salarié dès lors qu'il lui est interdit d'effectuer des opérations analogues pour son propre compte ou pour celui d'autres
agences, qu'il ne peut se prévaloir d'aucun droit de suite sur les clients trouvés par lui et qu'il doit prendre chaque jour les instructions de l'agence qui se réserve le droit de ne pas donner suite
aux affaires engagées par lui (CE, arrêt du 4 juin 1958, req. N° 38840, RO, p. 150).
II. Distributeurs occasionnels de journaux
10
Les rémunérations des distributeurs occasionnels de journaux gratuits et de
prospectus, qui agissent conformément aux directives qui leurs sont données par leur employeur qui fixe notamment le secteur géographique et le délai de distribution, constituent des salaires
(CE, arrêt du 6
mai
1985, n°
44832, pris en matière de taxes assises
sur les salaires).
III. Encaisseur
20
Doit être considéré comme un employé salarié un contribuable chargé par une
compagnie d'assurances de l'encaissement des primes dues à celle-ci, encore qu'il soit rémunéré à la commission et puisse éventuellement recueillir des demandes d'établissement de polices nouvelles
dès lors qu'il est lié à la compagnie par un contrat le plaçant dans une situation de subordination juridique et l'astreignant à passer à date fixe chez des clients dont la liste lui est remise (CE,
arrêt du 23 mars 1960, RO, p. 52).
IV. Enfants du chef d'entreprise
30
A été considéré comme salarié un contribuable travaillant moyennant
rémunération dans l'entreprise exploitée par son père et dont celui-ci assumait seul la direction. La circonstance que cette rémunération comprenait, outre un traitement, une
participation aux bénéfices n'a pas paru, notamment en l'absence de toute participation aux pertes, devoir modifier le caractère du lien contractuel qui unissait ce
contribuable à l'entreprise dont il était l'employé (CE, arrêt du 28 juin 1937, req. n° 55536, RO, p. 398).
V. Greffiers
40
Le régime fiscal des sommes perçues par les greffiers est commenté dans
la Série BNC.
Les émoluments perçus par les secrétaires-greffiers sont taxés comme des
salaires.
VI. Guides accompagnateurs de touristes
50
La catégorie dans laquelle sont rangés les revenus des guides accompagnateurs
de touristes dépend, comme pour la généralité des contribuables, des conditions dans lesquelles les intéressés exercent effectivement leur activité :
- s'ils se trouvent placés vis-à-vis de l'agence pour laquelle ils travaillent
dans un état de dépendance qui implique l'existence d'un lien de subordination, leur rémunération est imposable dans la catégorie des traitements et salaires ;
- si, au contraire, ils conservent leur indépendance et demeurent libres
d'accepter ou de refuser les voyages qu'on leur propose d'accompagner, leur rémunération est imposable suivant les règles applicables aux bénéfices non commerciaux. A cet égard, la nationalité et la
localisation de l'agence demeurent sans incidence sur la qualification des rémunérations en cause.
Dans l'hypothèse où un guide accompagnateur estime être salarié alors que le
service des impôts entend le considérer comme exerçant une profession libérale, l'intéressé peut apporter par tous les moyens et sous le contrôle du juge de l'impôt la preuve de son véritable statut
(contrat de travail, lettre d'engagement, attestation de son employeur, traduits en français s'il s'agit de documents rédigés en langue étrangère).
VII. Ingénieur-conseil
60
La situation des ingénieurs et ingénieurs-conseils, quelle que soit leur
spécialité, dépend de la nature exacte de leurs opérations et des conditions dans lesquelles ils exercent effectivement leurs fonctions.
S'ils jouissent de l'indépendance propre aux professions libérales, leurs
revenus sont considérés comme des bénéfices non commerciaux (cf. série BNC ).
S'ils sont vis-à-vis de leur employeur dans un état d'étroite subordination
caractérisant le louage de services, leurs rémunérations entrent dans la catégorie des traitements et salaires. Tel est le cas notamment d'un ingénieur en retraite qui prête le concours de ses
connaissances en matière d'aérostation à deux sociétés en exerçant ses fonctions dans les locaux de ces sociétés et dont la rémunération est calculée suivant un tarif conventionnel en fonction de ses
heures de travail effectif, doit être considéré comme un salarié dès lors que, quelle que soit la liberté dont il jouit dans les appréciations qu'il lui incombe de porter sur les questions qu'il est
chargé d'étudier, il n'en agit pas moins, dans la conduite et l'organisation de sa tâche, conformément aux directives et sous le contrôle des sociétés en cause qui, seules, assument vis-à-vis des
tiers la responsabilité de son travail (CE, arrêt du 5 mai 1976, req. n° 569).
VIII. Inventeurs (salariés réalisant des inventions dans le cadre de leur activité professionnelle)
70
Les sommes provenant de l'exploitation de l'invention sont taxables dans la
catégorie des bénéfices non commerciaux, selon les règles exposées à la série BNC.
Toutefois, la prime versée en une ou plusieurs fois à un salarié qui est
l'auteur d'une invention, notamment d'un procédé de fabrication, par son employeur qui exploite lui-même cette invention a le caractère d'un complément de salaire.
IX. Joueurs professionnels de basket-ball
80
Les rémunérations et avantages en nature alloués par leur club aux joueurs
professionnels de basket-ball sont soumis à l'impôt sur le revenu dans la catégorie des traitements et salaires.
X. Médecins
90
Les médecins ayant une clientèle particulière exercent une profession libérale
dont les revenus entrent dans la catégorie des bénéfices non commerciaux (cf. Série BNC).
Il en est ainsi en particulier des médecins suivants :
- médecins conventionnés
(CE, arrêt
du 26
octobre
1966, req. n°
67946, RO, p.
253) ;
- médecins soignant habituellement des assurés sociaux, des bénéficiaires
de l'aide médicale gratuite ou des victimes de la guerre
(CE, arrêt du 22 mai 1968, req. n° 63237,
RJCD, 1ère partie,
p. 322).
100
En revanche, la qualité de salarié est reconnue aux médecins qui exercent leur
profession dans des conditions qui ne leur permettent pas de se constituer une clientèle particulière. Il en est ainsi, le plus souvent, des médecins attachés à certaines collectivités ou entreprises.
Pour apprécier le régime applicable aux rémunérations allouées à ces derniers,
il convient, conformément à la jurisprudence du Conseil d'État, de considérer non les modalités de versement de ces rémunérations, mais les conditions de droit ou de fait dans lesquelles les
bénéficiaires exercent leur activité.
Dès lors, doivent être considérés comme des traitements et salaires les
rémunérations payées aux médecins dans tous les cas où ceux-ci se trouvent -même en l'absence de contrat écrit- placés en fait, vis-à-vis des collectivités ou entreprises auxquelles ils sont attachés,
dans la situation de véritables salariés.
Tel est notamment le cas :
- des médecins du travail proprement dits visés par les
articles
L4623-1 et suivants du Code du travail ;
- des médecins qui participent aux commissions médicales chargées d'apprécier
l'aptitude physique des candidats au permis de conduire et des conducteurs lorsqu'ils exercent leur activité dans certaines conditions (cf.
XI) ;
- des médecins membres des équipes techniques des commissions des droits et de
l'autonomie des personnes handicapées (CDAPH) (cf. XII) ;
- des médecins chargés par les établissements scolaires de la surveillance
médicale des élèves ;
- des médecins exerçant leur activité dans les centres d'apprentissage et
auprès des centres de formation professionnelle en conformité avec la réglementation édictée par le ministère de l'Éducation nationale ;
- des médecins des hôpitaux psychiatriques chargés des consultations d'hygiène
mentale dans les centres médico-sociaux et les dispensaires départementaux qui reçoivent, à cette occasion, des vacations allouées par les services préfectoraux.
110
De même, la jurisprudence reconnaît le caractère de salaire à la rémunération
perçue par :
- un médecin qui, n'ayant pas de clientèle particulière, est exclusivement
au service d'une compagnie de navigation pour remplir les fonctions de médecin sanitaire à bord des navires de cette compagnie (CE, arrêt du 30 janvier 1929, RO, 5285, p. 439, pris en matière de
contribution des patentes) ;
- un médecin qui est lié à diverses entreprises d'assurances et à des
compagnies de chemins de fer par des contrats indiquant ses attributions ainsi que le périmètre où elles doivent s'exercer et qui perçoit de ces organismes des appointements fixes et des honoraires
déterminés d'après le nombre de ses consultations ou de ses visites (CE, arrêt du 6 janvier 1936, RO, 6345, p. 662, pris en matière de contribution des patentes) ;
- un médecin qui s'est engagé par contrat à donner ses soins à toutes les
personnes affiliées à une caisse de secours d'une compagnie minière, moyennant une rétribution fixée forfaitairement chaque année d'après le nombre des adhérents et payée par celle-ci (CE, arrêt du
8 mars 1967, req. n° 55850, RO, p. 155) ;
- un médecin qui est tenu, en vertu de conventions passées avec plusieurs
entreprises industrielles, d'assurer journellement les visites et les soins aux ouvriers blessés ou malades, dans les conditions et selon un horaire préalablement fixés, et qui, d'autre part, est
chargé pour le compte de compagnies d'assurances d'effectuer des missions de contrôle, de visiter dans une région et selon des modalités données les victimes d'accidents du travail (la rémunération
est constituée soit par un traitement mensuel fixe, soit par une allocation déterminée, payée par vacation et assortie d'une indemnité en remboursement de frais) [CE, arrêts du 21 décembre 1939, req.
n° 64979, RO, p. 470 et du 12 octobre 1959, req. n° 33244, RO, p. 471].
La qualité de salarié est aussi reconnue :
- aux membres du corps médical des hôpitaux publics qui sont placés dans
une situation d'étroite subordination administrative vis-à-vis des établissements auxquels ils sont affectés et dont l'activité doit être assimilée à celle de fonctionnaires ou d'agents publics (CE,
arrêt du 7 janvier 1956, req. n° 30484, RO, p. 6) ;
- à un médecin, rémunéré forfaitairement, consultant des dispensaires de
l'assistance publique et de la mutualité maternelle, eu égard aux contrôles auxquels il est soumis (CE, arrêt du 23 novembre 1960, req. n° 45474, RO, p. 205) ;
- aux praticiens qui. tout en conservant l'indépendance nécessaire à
l'exercice de leur art, sont tenus à des obligations de service nettement définies, n'ont ni le libre choix des malades, ni la possibilité de s'entendre avec eux sur le montant de leurs honoraires et
sont rémunérés par une union mutualiste, selon un barème préalablement établi, non en fonction du nombre d'actes qu'ils accomplissent, mais d'après le nombre de vacations -de deux heures chacune-
qu'ils fournissent à l'établissement. Il en est de même des rémunérations versées aux remplaçants desdits praticiens qui sont soumis, à tous égards, aux mêmes liens de subordination
(CE, arrêt du 13
mars
1968, req. n°
69412, RJCD,
1ère
partie, p.
78) ;
- aux médecins et chirurgiens-dentistes d'une fédération mutualiste qui,
tout en conservant leur indépendance professionnelle, apportent une collaboration régulière, sont tenus d'observer des horaires fixes et de justifier leur absence, n'ont ni le libre choix des malades,
ni la possibilité de s'entendre avec eux sur le montant de leurs honoraires, exercent leur activité dans les locaux de la fédération et utilisent obligatoirement les installations ainsi que le
personnel qui y sont affectés (CE, arrêt du
8 mai
1967, req. n°
59397, RJCD,
1ère
partie, p.
124) ;
- aux médecins et chirurgiens recrutés et nommés en qualité de chef de
service, de médecin adjoint ou d'assistant par un établissement hospitalier privé auquel ils apportent une collaboration régulière, qui se trouvent vis-à-vis de ce dernier dans une situation de
subordination, encore qu'ils disposent de l'indépendance nécessaire à l'exercice de leur art, dès lors qu'ils sont intégrés dans une hiérarchie, soumis à des horaires de travail et qu'ils dispensent
leurs soins dans les locaux dudit hôpital avec l'assistance du personnel et au moyen du matériel de l'établissement. La rémunération qui leur est attribuée à l'aide d'un fonds constitué par les
honoraires reçus par l'hôpital et sur lequel il est prélevé une part importante pour les frais de gestion a, dès lors, le caractère de traitements et salaires, quelles que soient à cet égard les
décisions des juridictions compétentes en matière de Sécurité sociale au sujet de l'affiliation de médecins d'établissements de soins privés au régime général de Sécurité sociale, lesquels ne
concernent d'ailleurs pas l'hôpital dont il s'agit
(CE, arrêt du 17
mars
1971, req. n°
79727, RJ, n°
III, p.
222).
XI. Médecins membres des commissions médicales des permis de conduire
120
En vertu d'un arrêt du
Conseil d'État du 24
avril
1981
req.
n°
25248, les rémunérations perçues par les
médecins membres des commissions médicales chargées d'apprécier l'aptitude des candidats au permis de conduire et des conducteurs ont le caractère de salaire lorsque les conditions suivantes sont
réunies :
- les médecins dont il s'agit sont tenus à des obligations de service
nettement définies ;
- en particulier, astreints à un horaire impératif, ils doivent accomplir
leur tâche dans des locaux qui leur sont assignés, avec l'assistance d'un personnel et en usant d'un matériel qui leur sont fournis ;
- ils n'ont ni le choix des personnes examinées, ni celui du montant des
honoraires, fixés par arrêté préfectoral et soumis à un prélèvement forfaitaire à titre de participation aux frais de fonctionnement des commissions.
La Haute Assemblée en a conclu que, dans ces conditions et alors même que
ces médecins disposent, pour leur activité proprement médicale, de toute l'indépendance nécessaire à l'exercice de leur art, ils doivent être regardés comme placés vis-à-vis de l'État dans une
situation de subordination caractérisant le contrat de louage de services. L'État, représenté par les services préfectoraux, est donc l'employeur des médecins concernés.
Les médecins membres des commissions médicales des permis de conduire sont
soumis à l'impôt sur le revenu dans la catégorie des traitements et salaires pour les rémunérations correspondantes.
Ce régime ne s'applique qu'aux médecins qui exercent leur activité dans des
conditions identiques à celles sur lesquelles le Conseil d'État a été amené à se prononcer. C'est ainsi que les médecins membres des commissions médicales des permis de conduire qui reçoivent les
candidats au permis de conduire et les conducteurs dans leur propre cabinet, sur rendez-vous ou en consultation, exercent une activité libérale. Ils sont donc, à ce titre, soumis à
l'impôt sur le revenu dans la catégorie des bénéfices des professions non commerciales ainsi qu'à la contribution économique territoriale.
XII. Médecins membres des équipes techniques des CDAPH
130
Conformément à la jurisprudence du Conseil d'État rappelée ci-dessus, le
régime fiscal des rémunérations perçues par les médecins attachés à certaines collectivités ou entreprises dépend des conditions de droit et de fait dans lesquelles les intéressés exercent leur
activité. Les médecins membres des équipes techniques des Commissions des droits et de l'autonomie des personnes handicapées (CDAPH), sont placés vis-à-vis de ces commissions dans la
situation de véritables salariés. Dès lors, les rémunérations que ces médecins perçoivent pour leur participation aux réunions de travail de l'équipe technique fonctionnant conformément aux
dispositions précitées sont imposables dans la catégorie des traitements et salaires.
Remarque : Les CDAPH ont été créées par la
loi n°2005-102 du 11
février
2005 pour l'égalité des droits et des chances, la participation et la citoyenneté des personnes
handicapées. Elles résultent de la fusion des Commissions techniques d'orientation et de reclassement Professionnel (COTOREP) et des Commissions départementales d'éducation spéciale (CDES).
Prévues à l'article
L146-9 du Code de l'action sociale et des familles, elles sont régies par les
articles L241-5 et
suivants de ce code.
Ces dispositions ne sont pas susceptibles de s'appliquer aux spécialistes
extérieurs à l'équipe technique auxquels il peut être fait appel cf. RM
Decagny, n°
32092, JO
Déb. AN du 13 mai
1996 :
Question N° : 32092
Texte de la QUESTION :
Quel est le mode d'imposition lié à l'activité que les médecins exercent au sein de la
Cotorep ? En effet, ceux-ci établissent des expertises dans un lieu qui leur est imposé, à une date imposée et sur des personnes qu'ils ne choisissent pas. Il est demandé de bien vouloir lui indiquer
s'il serait envisageable d'assimiler, au regard de l'impôt, cette activité à une activité salariée, comme celle de leurs confrères qui exercent dans le cadre de l'aptitude au permis de conduire.
Texte de la REPONSE :
Conformément à la jurisprudence du Conseil d'Etat, le régime fiscal des rémunérations
perçues par les médecins attachés à certaines collectivités ou entreprises dépend des conditions de droit et de fait dans lesquelles les intéressés exercent leur activité. Les médecins membres des
équipes techniques des commissions techniques d'orientation et de reclassement professionnel, sont placés vis-à-vis de ces commissions dans la situation de véritables salariés. Dès lors, les
rémunérations que ces médecins perçoivent pour leur participation aux réunions de travail de l'équipe technique fonctionnant conformément aux dispositions précitées sont imposables dans la catégorie
des traitements et salaires. Ces dispositions ne sont pas susceptibles de s'appliquer aux spécialistes extérieurs à l'équipe technique auxquels il peut être fait appel.
XIII. Honoraires rétrocédés par un médecin à un étudiant en médecine ou à un médecin non installé qui assure son
remplacement
140
Le régime fiscal applicable aux sommes versées par les médecins aux étudiants
en médecine ou aux médecins non installés qui assurent leur remplacement dépend des conditions dans lesquelles les bénéficiaires de ces sommes exercent leur activité.
Si, eu égard aux conventions intervenues, ceux-ci ne se trouvent pas placés,
en droit ou en fait, dans un état de subordination vis-à-vis des médecins dont ils assurent le remplacement, les sommes qu'ils reçoivent doivent être regardées comme des revenus de nature non
commerciale. Dans le cas contraire, les rémunérations reçues par les intéressés doivent être considérées comme relevant de la catégorie des traitements et salaires.
Pour apprécier la nature juridique de ces rémunérations, il n'y a d'ailleurs
pas lieu de prendre en considération la circonstance que le remplaçant reste seul juge et entièrement responsable de ses prescriptions et de ses actes médicaux, l'indépendance dont le médecin jouit
dans l'exercice de son art et que les règles de la déontologie lui reconnaissent n'étant nullement incompatible avec la condition de salarié dans laquelle il peut se trouver.
XIV. Dirigeants et administrateurs d'organismes agricoles
150
Les rémunérations allouées aux dirigeants et administrateurs d'organismes
agricoles (coopératives agricoles, caisses régionales de crédit agricole, associations professionnelles agricoles) en contrepartie des fonctions qu'ils exercent relèvent de la catégorie des
traitements et salaires.
XV. Nu-propriétaire de parts d'une société en nom collectif
160
Les rémunérations versées par une société en nom collectif à un
nu-propriétaire de parts peuvent être déduites des bénéfices sociaux et imposées au nom de l'intéressé dans la catégorie des traitements et salaires à la condition que :
- le nu-propriétaire ne soit pas associé, en fait, à l'exploitation du fonds
social ;
- les rémunérations versées correspondent à un travail effectif et ne
présentent pas un caractère exagéré.
XVI. Employés temporaires des bureaux auxiliaires du « Pari mutuel urbain »
170
Les bureaux auxiliaires du « Pari mutuel urbain » (très souvent gérés par des
cafés ou des bureaux de tabac) enregistrent les paris. Ils utilisent fréquemment le concours de personnes qui travaillent quelques heures, chaque jour de courses. Ces personnes, recrutées dans les
mêmes conditions que les autres employés salariés de l'établissement gestionnaire, sont tenues de respecter un horaire de travail et ne jouissent d'aucune liberté dans l'exercice de leurs fonctions.
Elles se trouvent placées ainsi vis-à-vis du titulaire du bureau auxiliaire dans l'état de subordination qui caractérise l'activité salariée. Leur rémunération a donc le caractère d'un salaire.
XVII. Pharmaciens gérant les pharmacies des établissements hospitaliers ou cliniques privées
180
Dans un
arrêt du 4
juillet
1973 (req.
n°
87349, RJ n°
III, p.
117), le Conseil d'État a décidé qu'un
pharmacien qui exploite une officine et assume, en outre, en tant que gérant, les responsabilités du fonctionnement de la pharmacie d'une clinique et est, en cette qualité, chargé de satisfaire les
besoins des divers services de l'établissement en médicaments et en préparations officinales et magistrales, doit être regardé comme se trouvant à l'égard de la clinique dans un lien de subordination
dès lors qu'il ne délivre directement aucune fourniture aux malades, qu'il est contraint d'exercer ses fonctions dans les locaux dépendant de la clinique, enfin, qu'il perçoit une rémunération
forfaitaire. Les émoluments qu'il reçoit à ce titre doivent, par suite, être imposés selon les règles prévues pour les traitements et salaires.
XVIII. Professeur donnant des leçons particulières
190
Les rémunérations perçues par les membres de l'enseignement, à raison des
leçons particulières qu'ils donnent, sont imposables d'après les modalités prévues pour les bénéfices non commerciaux. Toutefois, ces rémunérations doivent être soumises au régime fiscal des
traitements et salaires lorsque les intéressés donnent des leçons pour le compte d'un établissement d'enseignement dans des conditions impliquant un état de subordination à l'égard de la direction de
cet établissement.
XIX. Recouvrement d'effets de commerce
200
Un contribuable qui effectue le recouvrement d'effets de commerce pour le
compte de plusieurs établissements de crédit doit être considéré comme un employé salarié lorsque son activité est étroitement limitée par les instructions qu'il reçoit de ces établissements (CE,
arrêt du 7 mai 1941, req. n°s 59051, 59420 et 59591, RO, p. 139).
XX. Travaux d'écritures et de comptabilité
220
Les sommes qu'une entreprise verse à un retraité qu'elle charge de
différents travaux d'écritures et de comptabilité doivent être regardées comme des salaires dès lors que le bénéficiaire de ces sommes -bien que n'étant pas tenu à des heures de présence régulières-
n'a pas d'autre employeur, n'utilise aucun concours, n'intervient pas dans la défense des intérêts financiers de l'entreprise et travaille dans les bureaux de celle-ci moyennant une rétribution
calculée à l'heure (CE, arrêt du 12 février 1964, req. n° 59284, RO, p. 32).
XXI. Travaux occasionnels
230
Les sommes qu'un avoué verse, en contrepartie de divers travaux
occasionnels, à l'un de ses anciens clercs retraité doivent être regardées comme des salaires dès lors que ces travaux sont effectués dans les locaux de l'étude et sous la surveillance de l'officier
ministériel et bien que le bénéficiaire de ces sommes ne soit ni tenu à des heures de présence régulières ni lié à son employeur par un contrat écrit (CE, arrêt du 25 juin 1958, req. n° 39732, RO,
p. 167).
XXII. Vétérinaires
240
Les vétérinaires exercent une profession libérale et relèvent, en principe, de
la catégorie des bénéfices des professions non commerciales (cf.série BNC).
Il en va toutefois différemment dans les situations exposées ci-après au B. et
au C.
A. Vétérinaires chargés des opérations de prophylaxie collective dirigées par l'État et des opérations de police sanitaire
250
L'article L921-11 du Code rural et de la pêche
maritime assimile à des revenus tirés de l'exercice d'une profession libérale, les rémunérations perçues par les vétérinaires investis d'un mandat sanitaire en contrepartie des actes accomplis :
- dans le cadre des opérations de prophylaxie collective des maladies des
animaux dirigées par l'État ;
- dans le cadre des opérations de police sanitaire relatives à ces maladies.
Ces rémunérations doivent donc être soumises à l'impôt sur le revenu dans la
catégorie des bénéfices non commerciaux et entrent dans le champ d'application de la TVA (cf. série BNC et série TVA).
B. Vétérinaires chargés du contrôle de la salubrité des viandes dans les abattoirs municipaux
260
Les indemnités allouées par les communes aux vétérinaires chargés du
contrôle de la salubrité des viandes sont considérées, sur le plan fiscal, comme des traitements et salaires, sans distinguer suivant que l'activité qu'elles rémunèrent constitue ou non le
prolongement de la profession libérale des intéressés.
C. Inspecteurs vétérinaires aux frontières, aux bureaux des douanes ou des aéroports pour le contrôle de la salubrité des
animaux importés
270
Compte tenu des conditions dans lesquelles les inspecteurs vétérinaires aux
frontières apportent leur concours à l'administration pour assurer la visite des animaux importés, les rémunérations qu'ils perçoivent sont considérées comme des traitements et salaires. | Bulletin officiel des finances publiques - impôts | BOI-RSA-CHAMP-10-10-30 | https://bofip.impots.gouv.fr/bofip/3811-PGP.html/identifiant=BOI-RSA-CHAMP-10-10-30-20120912 | 2012-09-12 00:00:00 | 8ff0f97198e8aea01794c86af5ac5f121ae08a9750e9b24e88b4247c655e6c0c | [
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] |
1
Après avoir procédé à l'examen de la demande dans les conditions indiquées ci-dessus, l'agent
consigne les résultats de ses constatations dans un rapport circonstancié contenant ses observations et son avis sur le mérite de la demande.
Au cas où cette dernière lui paraît susceptible d'être accueillie, il fournit toutes précisions
utiles pour permettre d'apprécier si l'atténuation proposée doit revêtir la forme d'une transaction ou d'une remise ou modération. Il indique, en conclusion, le montant des dégrèvements qu'il propose
ou celui des sommes qu'il envisage de laisser à la charge du redevable.
Il précise, en outre, le cas échéant, les conditions (délais de paiement, etc.) auxquelles
devrait, selon lui, être subordonné l'octroi de la transaction ou de la remise ou modération envisagée.
10
Dès qu'il a formulé son avis, l'agent transmet le dossier de la demande, pour décision, au
directeur (voir toutefois BOI-CTX-GCX-10-40-20 en ce qui concerne les cas pour lesquels le service instucteur a reçu délégation du pouvoir de statuer). | Bulletin officiel des finances publiques - impôts | BOI-CTX-GCX-10-30-40 | https://bofip.impots.gouv.fr/bofip/394-PGP.html/identifiant=BOI-CTX-GCX-10-30-40-20120912 | 2012-09-12 00:00:00 | 2c1910083bef0e6b19079fdc47bb877c25489d7f1c3c633deb058e9108a52f8e | [
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1
Aux termes de l'article 1467
du code général des impôts (CGI), la cotisation foncière des entreprises (CFE) a pour base la valeur locative des biens passibles d'une taxe foncière situés en France, à l'exclusion des biens
exonérés de taxe foncière sur les propriétés bâties en vertu des 11° et 12° de l'article 1382 du CGI, dont le redevable a
disposé pour les besoins de son activité professionnelle pendant la période de référence définie aux articles 1467 A et
1478 du CGI, à l'exception de ceux qui ont été détruits ou cédés au cours de la même période.
10
Dans la présente section seront abordées successivement :
- les immobilisations corporelles disponibles pour les besoins de l'activité professionnelle
(sous-section 1, BOI-IF-CFE-20-20-10-10) ;
- les Immobilisations exonérées (sous-section 2,
BOI-IF-CFE-20-20-10-20). | Bulletin officiel des finances publiques - impôts | BOI-IF-CFE-20-20-10 | https://bofip.impots.gouv.fr/bofip/3966-PGP.html/identifiant=BOI-IF-CFE-20-20-10-20151202 | 2015-12-02 00:00:00 | 36a5f1f62ece550167dd3b2daac054c0e49fc93b6e73735243411f81f4fbe1b3 | [
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] |
I. Personnes concernées
1
Il s'agit de personnels qui remplissent l'ensemble des conditions suivantes :
- ne pas avoir été domicilié en France au sens de
l'article 4 B du CGI ou des conventions fiscales l'année précédant la date de leur arrivée en France pour exercer leur activité
professionnelle ;
- être employé en France pour une durée n'excédant pas six ans en qualité de salarié dans les
quartiers généraux ou les centres de logistique de groupes internationaux (cf. respectivement BOI-SJ-RES-30-10 et BOI-SJ-RES-30-20).
10
Par ailleurs, le transfert auprès d'un quartier général ou d'un centre de logistique de
personnels déjà employés en France ne rentre pas dans les prévisions du régime spécial décrit ci-après.
II. Régime fiscal des indemnités perçues par ces salariés
Ce régime se présente comme suit :
A. Indemnités et remboursements de frais exonérés de toute imposition
20
Les indemnités et remboursements suivants, sous réserve qu'ils soient utilisés conformément à
leur objet (CGI, art. 81-1°), sont exonérés :
- voyage de reconnaissance par le salarié détaché et son conjoint ;
- frais d'agence occasionnés par la recherche d'un logement locatif en France ;
- frais de garde-meuble dans le pays d'origine ;
- frais de déménagement et de voyage aller et retour, à l'arrivée et au départ du séjour en
France ;
- location de voiture à l'arrivée et au départ pendant une période maximum de deux mois dans
chaque cas ;
- frais de scolarité des enfants fiscalement à charge. Il s'agit des indemnités attribuées
pour les enfants qui effectuent des études primaires ou secondaires dans des établissements où la scolarité est payante lorsque cela est justifié par le suivi du cursus scolaire dans une langue
étrangère ;
- cours de français pour le salarié détaché et sa famille ;
- voyage annuel (aller-retour) dans le pays d'origine pour le salarié détaché et sa famille ;
- voyage annuel (aller-retour) des enfants scolarisés à l'étranger et fiscalement à charge
pour rejoindre leurs parents ;
- voyage d'urgence vers le pays d'origine pour le salarié détaché et sa famille ;
- frais de séjour (à l'hôtel notamment) pendant la période de déménagement, pour le salarié
détaché et sa famille ;
- loyer supplémentaire éventuellement exposé à l'arrivée et au départ, en cas de double
résidence provisoire. La double résidence provisoire ne doit pas excéder, sauf circonstances particulières, une durée de trois mois ;
- frais de gardiennage de la résidence du pays d'origine ;
- frais de dédouanement et droits de douane ;
- frais d'obtention du permis de conduire français ;
- frais de conversion technique des véhicules ;
- frais de carte grise ;
- remboursement des honoraires d'assistance administrative et d'assistance fiscale
(consultation fiscale éventuelle pour apprécier les conséquences de l'expatriation).
30
En outre, ces indemnités et remboursements sont à exclure de l'assiette de la contribution
sociale généralisée (CSG) et de la contribution au remboursement de la dette sociale (CRDS) chaque fois qu'elles remplissent les conditions fixées par l'arrêté du 20 décembre 2002 pour être exonérées
de cotisations de sécurité sociale.
40
En revanche, ils doivent être ajoutés à la rémunération imposable de leurs bénéficiaires dans
l'hypothèse où ces derniers opteraient pour la déduction des frais réels ou, le cas échéant, pour l'application d'une déduction forfaitaire supplémentaire.
B. Indemnités et remboursements de frais qui peuvent être soumis soit à l'impôt sur le revenu dans les conditions de droit
commun soit à un régime fiscal simplifié
50
Les indemnités ou remboursements de frais visés ci-après peuvent être soumis à un régime
spécial simplifié sur demande du quartier général ou du centre de logistique. Celui-ci acquitte alors un impôt calculé au taux normal de l'impôt sur les sociétés mentionné à
l'article 219-I du CGI à raison des sommes en cause. Il convient, le cas échéant, d'appliquer la contribution sociale prévue à
l'article 235 ter ZC dudit code. Ce régime
est susceptible de s'appliquer aux personnels qui remplissent les conditions visées aux numéros 1 et 10 et qui en outre n'ont pas été domiciliés en France au sens de
l'article 4 B du même code ou des conventions fiscales durant une période minimale de cinq années civiles consécutives avant la
date de leur arrivée en France pour exercer leur activité professionnelle.
Ces sommes sont rattachées aux résultats de l'exercice en cours au moment de leur paiement.
60
Lorsque le quartier général ou le centre de logistique formule une telle option et acquitte
les impôts visés ci-dessus, ces sommes n'ont pas à être comprises par leurs bénéficiaires dans leur déclaration des revenus. Le quartier général ou le centre de logistique n'a pas par ailleurs à faire
figurer ces dernières sur l'état D.A.D.S. 1 pour ce qui concerne la seule rubrique « Impôt : rémunérations annuelles ».
70
Par ailleurs, ces indemnités et remboursements de frais ne sont pas pris en considération pour
le calcul de la taxe sur les salaires et de la participation des salariés.
80
En revanche, comme les indemnités et remboursements visés aux nos
20 et 130, ils demeurent inclus dans les charges à prendre en compte pour effectuer le calcul du bénéfice imposable du quartier général ou du centre logistique. Par
ailleurs, les indemnités et remboursements de frais demeurent soumis à la contribution sociale généralisée et à la contribution au remboursement de la dette sociale dans les conditions de droit commun
et aux diverses cotisations sociales. Le quartier général doit être en mesure de justifier de la réalité des frais engagés par les salariés détachés et couverts par ces indemnités et remboursements.
90
Les sommes concernées couvrent deux rubriques :
- remboursement du surcoût du logement constituant la résidence du salarié expatrié en France,
sous réserve que les montants en cause ne soient pas excessifs au regard de la situation des intéressés et qu'il soit justifié du surcoût ;
- remboursement de l'excédent d'impôt et de cotisations de sécurité sociale correspondant à
des régimes obligatoires par rapport à ceux qui auraient été payés dans le pays d'origine. Ces excédents doivent bien entendu être justifiés.
100
L'excédent d'impôt est limité à la différence entre :
- l'impôt sur le revenu acquitté en France par le salarié en raison des éléments de la
rémunération globale imposés selon le droit commun (c'est-à-dire à l'exclusion des indemnités visées au n° 20 et des indemnités visées au présent paragraphe pour lesquelles le
quartier général acquitte l'impôt sur les sociétés) ;
- et l'impôt sur le revenu qu'il aurait payé dans son pays d'origine sur la rémunération de
base augmentée des avantages éventuels indépendants de l'expatriation.
110
Quant aux suppléments de cotisations de sécurité sociale, il conviendra de ne retenir que les
cotisations supplémentaires correspondant à des régimes obligatoires.
120
Les demandes de renseignements en vue de bénéficier de ce régime sont à formuler auprès de la
direction des grandes entreprises (DGE), division IV, affaires juridiques, 8 rue Courtois, 93505 Pantin Cedex.
C. Indemnités et remboursements de frais assujettis à l'impôt sur le revenu dans les conditions de droit commun
130
Il s'agit de l'ensemble des indemnités et remboursements de frais qui ne sont ni exonérés de
toute imposition, ni soumis au régime spécial visé aux nos 50 à 120.
Sont notamment concernés :
- les indemnités dites d'expatriation, à l'exception du remboursement du surcoût du logement
admis au régime spécial ;
- le remboursement des frais personnels (téléphone, électricité, parking, entretien, assurance
de l'appartement, etc...) ;
- les frais d'aménagement d'appartement et d'achat de matériel électro-ménager ;
- l'indemnité d'achat de véhicule automobile ;
- la perte subie lors de la revente du véhicule automobile.
140
Ces indemnités et remboursements de dépenses d'ordre personnel sont traités à tous égards
comme des suppléments de salaires.
D. Salariés qui viennent travailler temporairement de l'étranger en France auprès d'employeurs de toute nature
Les salariés employés par une entité (établissement, société,...) qui ne constitue ni un
quartier général, ni un centre de logistique, tels que respectivement définis aux BOI-SJ-RES-30-10 et BOI-SJ-RES-30-20, peuvent bénéficier de
l'exonération des indemnités et remboursements s'ils remplissent par ailleurs les conditions définies aux nos 1 et 10.
150
En revanche, les indemnités et remboursements visés au n° 90 comme ceux
visés au n° 130 sont obligatoirement soumis à l'impôt sur le revenu au nom du bénéficiaire.
III. Imposition à l'impôt de solidarité sur la fortune
A. Règles applicables en l'absence de convention fiscale
160
Pour les redevables domiciliés en France, quelle que soit leur nationalité, le champ
d'application de l'impôt de solidarité sur la fortune est général. Il comprend tous les biens possédés, meubles ou immeubles, qu'ils soient français ou étrangers.
170
La double imposition qui résulte de l'absence de conventions internationales couvrant l'impôt
de solidarité sur la fortune est évitée par l'imputation, sur l'impôt exigible en France à raison des biens meubles et immeubles situés hors de France, des impôts sur la fortune acquittés, le cas
échéant, hors de France sur ces mêmes biens conformément aux règles exposées au BOI-PAT-ISF .
B. Règles applicables en présence d'une convention fiscale
180
Les règles applicables en présence d'une convention fiscale sont exposées au
BOI-INT-CVB auquel il convient de se reporter. | Bulletin officiel des finances publiques - impôts | BOI-SJ-RES-30-40 | https://bofip.impots.gouv.fr/bofip/4008-PGP.html/identifiant=BOI-SJ-RES-30-40-20120912 | 2012-09-12 00:00:00 | 27e62a36ff48e8ede1b8258d97e7324769f47d64cc606a84e131a26e36b24029 | [
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